St Andrew’s Church, Malvern 2024
**Trustees Annual Report 2024 Annual Report of the Parochial Church Council For the year 1[st] January to 31[st] December 2024**
Registered Charity Number: 1128973
Contact PCC Secretary: c/o St Andrew’s Church, Churchdown Road, Malvern WR14 3JX
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St Andrew’s Church, Malvern 2024
## **1. Introduction**
_‘The_ _**Parochial Church Council** or PCC, is the executive body of a Church of England parish. It is constituted as a body corporate by the Church Representation Rules 2022 set out in Schedule 3 to the Synodical Government Measure 1969, and consists of the clergy and churchwardens of the parish, together with a number of representatives of the laity principally elected by the annual parochial church meeting of the parish. Its powers and duties are defined by certain Acts of Parliament and other legislation, principally the Parochial Church Councils (Powers) Measure 1956. It has the responsibility of cooperating with the incumbent (rector, vicar or priest) or priest in charge in promoting the mission of the Church in its parish._
_Formally, the PCC is responsible for the financial affairs of the Church and the care and maintenance of the church fabric and its contents. These latter responsibilities are executed primarily by the churchwardens. It also has a voice in the forms of Service used by the church and may make representations to the bishop on matters affecting the welfare of the parish.’_
The Church Representation Rules (2020) detail local church governance arrangements and provide the framework under which PCCs and parishes operate to best serve ministry and mission in their contexts.
St Andrew’s Church is situated in Poolbrook, Malvern. It is part of the Diocese of Worcester within the Church of England. In September 2014 St Andrew’s became part of the United Benefice of the Chase Team Ministry which includes St Mary’s Pickersleigh and All Saints Malvern Wells & Wyche. During 2024 the vision of The Chase Team fully working together as a United Benefice was finally realised.
The three parishes in The Chase Team each have their own Parochial Church Council. St Andrew’s is a registered charity and the other two churches are excepted charities. The Chase Team has a Team Rector and a Vicar in The Chase Team. The Rector and the Vicar are remunerated through the Diocese of Worcester.
## **2. Aims and Purposes**
St Andrew’s Parochial Church Council (PCC) has the responsibility of cooperating with the Team Rector and Vicar, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance and upkeep of the St Andrew’s Church Centre complex.
The three churches in the Chase Team work very closely together and share as much as possible, including joint mission statements to describe our core purpose:
- **Encountering Jesus** in Worship, Prayer, Word and Spirit.
- **Growing whole-life, life-long disciples** sent into our communities.
- **Seeing lives transformed and communities flourish** as we demonstrate and proclaim God’s Kingdom.
- **Raising the next Generation** to live for Jesus.
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St Andrew’s Church, Malvern 2024
This is illustrated on the following diagram and all under pinned by the strapline ‘ _**Partnering with God in the flourishing of our communities**_ ’.
These are supported by the following values:
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St Andrew’s Church, Malvern 2024
## **3. Objectives and Activities**
When planning and undertaking activities for the year, the PCC have considered the Charity Commission’s guidance on public benefit including the specific guidance for the advancement of religion. In particular we try to enable everyone to live out their faith as part of our community through:
- providing resources and facilities for public worship, pastoral care and spiritual development for both those living in the Parish and beyond.
- promoting the Christian religion and Christian values for the benefit of individuals and society as a whole.
- Missionary and outreach work.
- making the facilities of the Church Centre available to the wider community
- (rather like a village hall).
The local community directly benefits from a whole range of activities, services and events that St Andrew’s provides. These include toddler groups, children’s groups, youth groups, bereavement support, debt support, the Octagon Coffee Shop and provision of the occasional offices (funerals, weddings, baptisms).
The St Andrew’s Church Centre is a fantastic community facility available for public hire at reasonable rates and is well used.
## **4. Achievements and Performance**
2024 was very much a transition year for St Andrew’s with some significant changes in leadership – both paid and unpaid roles. We successfully recruited our new Team Vicar Rev Emily Spencer who will work across all three churches in the Chase Team, and a new Youth Ministry Leader – Nathan Shipton- who started in April. We also appointed a new Operations Manager, Neil Attewell who began at the start of 2025.
The most significant event of 2024 was the Chase Team reforming, with St Mary’s once again being brought into the team. This has opened up new opportunities to extend our area of influence and particularly to offer support to those already ministering in the Pickersleigh Parish.
The total number of our worshipping community dipped a little for the first time in nine years, due to a few members moving on (and a few transferring to All Saints), but numbers across all the congregations continue to be strong and we continue to see new people join us, both from transfer growth and those who are unchurched or de-churched.
||2015|2016|2017|2018|2019|2020|2021|2022|2023|2024|
|---|---|---|---|---|---|---|---|---|---|---|
|Total
Worshipping
Community|160|201|244|261|263|297|326|332|377|356|
|0-17s
Worshipping
Community|43|55|63|69|66|71|84|75|103|95|
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St Andrew’s Church, Malvern 2024
Our 2024 Annual Review (prepared as part of The Chase Team) for the Annual Parochial Church Meetings (available at St Andrew’s Church or from our web site www.chaseteam.org/resources/annual-reviews/), gives a more detailed summary of many of our activities and achievements over the last year.
Some of the key features include:
- Continued growth of our different congregations.
- Regular children and young people’s ministry including toddler groups, children and youth groups on a Sunday.
- A new midweek ‘life group’ for young people, based at All Saints.
- Increased involvement in our Church of England Primary Schools.
- A successful Alpha Course and ALIVE course.
- Several parenting courses offered at church and in the community, which has brought us into contact with new families.
- Several Evening Services where we had visiting national speakers which were open to people from other churches across Malvern and the Deanery joining us.
- Introduced ‘Worship and Waiting’ services at the evening Service once a term.
- Growth of our Early Bird Service and several parents exploring Christianity.
- Summer Holiday club for 60 children (our first Holiday Club since COVID).
- Supporting the work of our mission partners, both locally, nationally and internationally (including Church Mission Society, Church Army, Urban Neighbours of Hope, Josiah Ventures and Open Doors), donating over £22,300 to these organizations.
- Serving our community through occasional offices: funerals, weddings and baptisms.
- Supporting local people in financial difficulty through the Blessings Fund.
- Continuing to developing leadership structures, ‘strategic teams’ and ‘congregational leadership teams’ to lead in different areas of ministry.
## **5. Future Plans**
We have sensed 2025 will be a ‘year of sowing seeds’ as we explore new areas of ministry to develop across our team of churches now that we have a full staff team in place.
The key areas for the coming year will therefore be:
- Continuing to develop our Youth Ministry to reach out into the community and schools, and partner with other churches in the town.
- Continuing to develop the Chase Team and developing new support for the Pickersleigh Community.
- Continuing to embed the new leadership structure and new staff to release others for ministry, particularly seeking to more effectively train and develop our leaders.
- Exploring new ‘worshipping communities’ – at the Octagon and with St Mary’s, to reach those in our community for whom current services are not a good fit.
- Continued support and focus on ‘frontline mission’ and equipping people to be disciples in their Monday to Saturday lives.
- Continued involvement with our Church of England Schools including input into the
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St Andrew’s Church, Malvern 2024
Christian Vision, Parenting Courses and assemblies and lessons.
## **6. Financial Review**
Total income from all sources for the year was £295,520, compared to £364,304 in 2023, representing a 19% decrease.
Expenditure in the year was £314,784, compared to £284,346 in 2023, representing a 11% increase.
The net effect of these results produced a £19,225 decrease in net resources over the year to £239,061 (£258,286 at 31 December 2023). Of this:
£1,757 (2023 - £1,718) is permanently endowed,
£45,364 (2023 - £88,439) is held for restricted use and
£13,715 (2023 - £13,298) is designated by the Church for specific purposes. This leaves £178,225 (2023 - £154,831) as unrestricted funds which, after due allowance for tangible fixed assets, gives £170,139 (2023 - £153,029) as freely available reserves for use in the future charitable activities of the Church.
We are very grateful to all those who have (and continue) to give to the work and upkeep of our church and beyond.
## **7. Reserves and investment policy**
It is the policy of the Church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least three month’s running costs (up to approximately £80,000). The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Church’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Funds balances held in excess of short to medium-term needs are invested with the CBF Church of England Deposit Fund. The endowment investment is held in a CBF Investment (Income) Fund. The church has no loans against these funds.
The Trustees have assessed the major risks to which the Church is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **8. Structure, governance and management**
The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. Annually, and well in advance of the Annual Parochial Church Council meeting, all members on the electoral roll of St Andrew’s are invited to be nominated to sit or re-sit on the PCC for a 3-year period. If too many members are nominated, a simple vote is conducted at the Annual Parochial Church Council meeting.
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St Andrew’s Church, Malvern 2024
The PCC locally manages St Andrew’s Church building, the St Andrew’s Church Centre and the grounds on behalf of the Diocese of Worcester. This includes short and long term maintenance and enhancement of the assets.
The administrative and support costs and clergy expenses for The Chase Team are shared between the three PCCs on the basis on the size of congregations and affordability. The clergy stipends are met by the Church Commissioners.
St Andrew’s employs two part-time cleaners and jointly on behalf of The Chase Team, employs:
- An Operations Manager. To oversee and manage all of the practical, administrative and operational aspects of church life and play a vital role in supporting our leadership and congregations. This key post was vacant between late May 2024 and the end of year, with a new post holder starting in January 2025. During this period the duties were covered by volunteers from the congregation, the Personal Assistant to the Rector (see below) who stood in for the role for much of the time and an interim Office Manager (see below).
- A Personal Assistant to the Rector (part time for 9 months) through most of 2024 who took on additional hours and responsibility to cover for the Operations Manager.
- For four months we employed a part time Office Manager to continue to cover in the absence of an Operations Manager and who focused on communications.
- Our Office Administrator (part time) continued through 2024 and also provide support for the Church Centre including managing external bookings
- A Youth Ministry Leader. This important post was filled in April 2024 after a gap of a few years when a number of volunteers from the congregation stepped in to fill the gap.
- A Children and Families Ministry Leader (part time) and an Assistant Children and Families Ministry Leader (part time).
In addition, as the lead church for Christians Against Poverty (CAP) in the Malvern & Ledbury area we employ two part time staff as the CAP Debt Centre Manager and the CAP Debt Coach.
The PCC typically meets approximately seven times per year. Between meetings, any urgent day to day business of the PCC is undertaken by a Standing Committee consisting of Chair, Vice-Chair, Churchwardens, Parish Safeguarding Officer, Treasurer and Operations Manager. Any decisions taken by the Standing Committee are summarised at the subsequent PCC Meeting.
When appointed, new PCC members confirm their eligibility to be a Charity Trustee and are provided with an introduction to their role, typically including how the PCC operates, the importance of being a Charity Trustee and a Church financial introduction/overview.
The PCC has in place a high-level risk register to cover its overall responsibilities and will be reviewing this on a regular basis to ensure that it is addressing all aspects of its responsibilities, including those as Charity Trustees.
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St Andrew’s Church, Malvern 2024
The PCC responds positively and implements all appropriate legislation linked with health and safety and disability. Examples include:
- A Health & Safety Policy is in place and reviewed annually, supported by an appropriate set of responsibilities, rules and risk assessments. This includes a fire risk assessment and appropriate test procedures, e.g. fire alarms, emergency lighting, gas and electrics.
- The new build provides level access to virtually all areas and provides fully compliant disabled facilities.
## **9. Safeguarding**
The PCC has fulfilled its duty to comply with the House of Bishops’ Safeguarding Policy and Practice Guidance.
During 2024, 34 members of the churches have completed DBS checks and 23 members have completed safeguarding training at various levels.
A few safeguarding concerns have arisen during the year, which have been addressed promptly by the Rector and the Parish Safeguarding Officer. Support and advice have been sought from the Diocese as appropriate.
The parishes are now compliant with all Church of England requirements. All required documents and procedures in place and good practice is being implemented.
## **10. Administrative Information**
## **Full Name:**
The Parochial Church Council of the Ecclesiastical Parish of St Andrew Malvern.
## **Charity Registration Number** : 1128973.
The Church is an unincorporated charity constituted as detailed earlier in this report.
## **Address**
St. Andrew’s Church, Churchdown Road, Malvern, WR14 3JX
**Secretary** and Contact
Covered by the Operations Manager, c/o St. Andrew’s Church, Churchdown Road, Malvern, WR14 3JX.
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St Andrew’s Church, Malvern 2024
## **Leadership**
Rector: Revd Dave Bruce Vicar in The Chase Team: Revd Emily Spencer (from 6[th] October 2024) Retired Clergy: Revd Nick Clarke Revd David Ritchie Revd Mark Slater Revd Helen Wilkinson Revd Jo Vickery (to 27[th] March 2024) Operations Manager Neil Attewell (from 6[th] January 2025) Liz Saunders (to 24[th] May 2024) Youth Ministry Leader: Nathan Shipton (from 8[th] April 2024) Children and Families Ministry Leader: Helen Attree Assistant Children and Families Ministry Leader: Ruth Wharton Wardens: Chris Mesley (to 21[st] February 2024) Lis Whybrow (to 21[st] February 2024) Steve Beldon (from 28[th] April 2024) Carole Nicholls (from 28[th] April 2024) Locally Licensed Ministers: Derham Cook Judith Keene Heather Williamson Deanery Synod Representatives: Jane Mortimore Carole Nicholls (to 28[th] April 2024)
**Trustees (PCC Members)** The trustees (PCC Members) who served during the year were: Dave Bruce (Chair) Emily Spencer (Vicar from 6[th] October 2024) Derek Barnes (Vice Chair) Chris Mesley (Churchwarden to 21[st] February 2024) Lis Whybrow (Churchwarden to 21[st] February 2024) Steve Beldon (Churchwarden from 28[th] April 2024) Carole Nicholls (Churchwarden from 28[th] April 2024) Andy Lymer (Treasurer) Derham Cook Nick Fane Val Fane (Parish Safeguarding Officer) Roger Kennell (Co-opted from 6[th] June 2024) Sylvia Knott (from 28[th] April 2024) Anna Laidler Jin Mehta (from 28[th] April 2024) Tristan Mitchell
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St Andrew’s Church, Malvern 2024
Jane Mortimore Carole Nicholls (to 28th April 2024) Ellie Noble (to 28th April 2024) Simon Noble (to 28th April 2024) Jennifer Oakley Beth Reed (to 28[th] April 2024) Colin Robbins Helen Simpson (from 28[th] April 2024) Heather Williamson Helen Wilkinson
## **11. Declaration:**
The Trustees (PCC) declare that they have approved this Trustees Annual Report at their meeting on the 20[th] March 2025. Signed on behalf of the PCC:
Revd Dave Bruce MA **Chair**
Dr Derek Barnes **Deputy Chair**
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Charlty Roglstratlon No. 1128973
ST ANDREW'S CHURCH, MALVERN
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ST ANDREW'S CHURCH, MALVERN
CONTENTS
Pago
Indepondonl examinerfs ret
Slolement of financial aGlivilie8
8alan¢e she81
Notes to Ihe financial 8tstgm¢nls
5-20
ST ANDREW'S CHURCH, MALVERN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST ANDREW'S CHURCH, MALVERN
I report to the Iru81ees on my examinallon of the financlal statements of St Andrew's Church, M8lvern Ilhe
Church) for tho year ended 31 December 2024.
RésponBlbllhlè8 and bas18 of report
As the INstees of the Church you are respon8lble for the preparatlon of the flnandal 81atement8 In accordance
with the requlreman18 of the Charllie8A¢t 2011.
I report in respect of my gxamination of Iho Church's finanGial stalomenls Carried out under 89¢1ion 145 of tho
Charities Act 2011. In carylng out my examination I have followed the Directions giv?n by tho Chgrily
Commission under section 14515llb} of thg Charits'esAct 2011.
Indepondent &xamlnoVs 8tat&m8nt
Since tho Church's gross incomo oxcgeded £250,000, th8 independent examiner musl be a member of 8 body
Ilsled in section 145 of the Charflies Act 2011. 1 confirm that l am qualrfied to undertake the examination
because l am a member of the Inslllule of Chartered Accountsnls in England and Wal85, whlch18 one of the
listed bodies.
I have eompleted my examlnatk*n. l confim that no matters have come to my attentlon in ttinneGlion with the
examlnalion glvlng me cause to believe that In any material respect..
accounllng records were not kept In respect of the Church as required by sedon 130 of tha Charflle8 Act
2011.
the financial stslemenls do not accord wllh those records., or
the finonclal slalements do not Comply th the applicable requlrements conceming the form and cor¢tent
of financial slalemenls set out in the Charities (Accounts and Reports} Regulations 2008 other than any
r8quirement that tho financial slatomonts give a true and fair view, which is not a maller considered as
part of an independent examination.
I have no concern8 and have come 8cr088 no other matter8 Sn connacllon wllh the examlnallon to whlch
attention 8hould be drawn In Ihls report In order lo enable a proper underslandlng of the financlal slalèments to
be raachtsd.
Elvzabeth Needh8m ACA CTA (VAT)
Kendall Wadley LLP
Granta Lodga
71 Graham Road
Malvern
Worcgslershire
R142JS
Dated.. 2April 2025
ST ANDREW'S CHURCH, MALVERN
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Curr•nt flnanclal year
Unrestrlctgd Unro$trlcted Restrl¢ted Endowmant
fund5
funds
funds
funds
general deslgnated
2024
2024
T¢)tal
Total
2024
2024
2024
2023
Notss
Income and ndowments from:
Grants and legaGie5
Voluntary inGome
Church activilles
Inv8slmenl8
Other income
14,750
22,087
10,382
523
14,750
220,263
41,837
5,753
12,917
59,000
255,399
31,849
1,299
16,757
197,535
23,570
5,230
12.917
641
7,885
Total Income
239,252
8,528
47,742
295,520
364,304
endlt
ro on:
CharSlable acllvllle8
210.129
10.838
93,817
314,784
284,348
Net gainsl{losses} on
investments
39
39
148
Ngt InGome
11gxpondlturel boforo
transfers
29,123
{2,3121
{46,0751
39
{19,225}
80,1C6
Gross transfers be08n
funds
16
(5,7291
2.729
3,000
Net movgment in funds
23.394
417
{43.075)
39
119,2251
80,106
Fund balances 811
January 2024
154,831
13,298
88,439
1,718
258,268
178,180
Fund balances at 31
Decembèr 2024
178.225
13,715
45.384
1,757
239,061
258,286
The slalement of finandal activitie$ indud65 all gains and losses recognlsed In year.
ST ANDREW'S CHURCH, MALVERN
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUEDI
. FOR THE YEAR ENDED 31 DECEMBER 2024
Prior financial year
Unrestrlctsd Unrestrlcted Restrlct9d Endovmwnt
funds
funds
funds
nd8
gèneral deslgnated
2023
2023
Total
2023
2023
2023
Notes
Income and endowm
Grants and logacles
Voluntary inceme
Church actlvilles
Investh)ents
Other incomlng resource8
nts from:
8.000
2,205
5,632
51,000
33,113
1,380
233
59,000
255,399
31.849
1,299
16,757
220,081
24,837
1,066
16,757
Total Income
262,741
15,837
85,726
364.304
Ex
endlturg on:
Charitable aclivltles
203,739
12,922
67,685
284,348
Nel galn51llossesl on Investmènts
11
148
148
Net Incomlnglloutyolngl
resources before tr4nsfer8
59,002
2,915
18,041
148
80,106
Gros$ transfrTS btheen funds
16
133.715}
33,715
N•t movom•nt In fund8
25,287
2,915
51,756
148
80,108
Fund balances al 1 January 2023
129,544
10,383
36,883
1.570
178,180
Fund balances at 31 December
2023
154,831
13,298
88,439
1,718
258,286
The statement of finan¢lal activities include8 all galn8 and1088es recogn18ed In the year.
ST ANDREWS CHURCH, MALVERN
BALANCE SHEET
ASAT31 DECEMBER 2024
2024
2023
Notos
Fixed asséts
Tanglble a88e18
Inve8tment8
16
17
1,802
1.718
1.757
9,843
3.520
Currènt assots
Debtors
Cash at bank and in hand
18
7,237
238,626
4,652
259,913
245.863
264,565
Credltor¥: amounts falllng due wlthln
ong yoar
19
{16.6451
{9,7991
Nèt currènt assets
229,218
254,766
Total assets less curront Ilabllltlgs
239,061
258,28e
Capltal fund8
Endowment funds
Income fvnds
General restriGlgd funds
21
1.757
1.718
45,364
88,439
22
45,364
88,439
Icted funds
Designated funds
Gongral unrestriclod fijnds
23
13,715
178,225
13,298
154,831
191,940
168,129
239,081
258,286
The Trustees (PCC} declare that they have approved the Annual Financial Statements at
their meeting on the 20th March 2025. Signed on behalf of the PCC=
Revd Dave Bruce MA
Chair
Dr Derek Barnes
Deputy Chair
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
AG¢ountlng pollcles
Charlty Informatlon
Sl Andrew's Church, Malvern is an unincorporated charty Icharty number. 1128973) and its office Is
Churchdown Road, Malvern, WR14 3JX.
1.1 Accountlng conventlon
The financlal 8lalement8 have been prepared In accordance with the Charities Act 2011 and "Accounting and
Reportlng by Charities.. Statement of Recommended Practice 8pplS¢able lo charitles preparing their aecounta
in accordancè wllh the Flnanclal Reportlng Standard applieable in the UK and Republic of Ireland IFRS 1021
leffectlve 1 J8nuary 20191" havlng regard to the Church Representation Rules (last updated 20201 Th9
Church is a Public Benefit Entity as defined by FRS 102.
The Church has taken advantage of the provislon8 In thè SORP for charftles apptying FRS 102 Update
Bulletin 1 not to prepare a Statemènt of Cash Flow8.
The flnancial $latemenls have departed from the Charities (Accounts and Reports} Regu18tlon8 2008 only to
the extent requirod to provido a Iruo and fair view. This d8parture has involved follo4ng the Statement of
Recommended PTacti¢e for charities applying FRS 102 Tather than the verslon of the Statement of
Recommended Pradce whlch Is referred to In the Regulations but which has since been withdrawn.
The finandal statements are prepared in 81erting, whlch is the functional ¢urronGy of the Church. Monetary
amounts in these financlal statements are roundèd lo the nearest £.
The 3lnaneial statements have been prepared under the hlstorical cost convention, modified lo Include the
revaluation of certaln financbal Instruments at fair value. The principal accounting pollcie8 adopted are 8et out
below.
1.2 Golng coneem
At the timg of approving the financial statements. the Iru8lees have a reasonable expectation that the Church
has adequate resources to contlnue in operational existence for the foreseeable future and that there are no
material uncertainli8s about ils ability lo continue. Thus the trustees contfnue to adopt the going concern basi8
of accounllng in preparing the financial Slalements.
1.3 Charltable funds
Unrestricted fund8 are available for use at the discretion of the truglee8 In furtherance of their charitable
objectives.
Deslgnaled funds comprSse funds whlch have been 881 asld8 al the dlscrètson of the Iruslees for spedlic
purposes, Th8 purposes and uses of the deslgnaled funds are set out In the notes lo the financial statements.
Reslrfcted funds are subject lo specific condiuons by donors or grantors as lo how Ihoy may be used. The
purposes and uses of the restricted funds are sel out in the ngtes to Ihg financial slatemanls.
Endowment funds are subject to specfflc c¢nditlons by donors that the capital musl be maintained by the
Church.
1,4 Incgmg
Income Is re¢ogniyed when the Church Is leglY enlilled to il after any performance eondltlon8 have been
met, the amounts can be measured rellably, and1118 probable that incom6 wlll be recelved.
Cash donations are rocognlsed on rocelpl. Other donaUon8 are recognlsed once the Church ha8 bean nofjfled
of Ihg donation, unless perfomiance conditions require deferral of th& amount. Incomè lax recoverable In
relation lo donations received under GiftMd or d8ed8 of covenant is recognised at the timg of the donallon.
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policies
Icontlnued}
Legacles are recognisgd on receipt or olherwse If the Church has been notified of an Impending dlslributs'on,
the amount is known, and receipt Is expècted. If the amount Is not known, the legacy 18 treated as a
contlngenl assoL
Expenditure is recognised once Ih6r$ 18 a lègal or conslNcllv& obllgallon to transfgr economlc benefit lo a
third party, it Is probable that a transfer of economic benefit8 wlll be r8qUiTed in $elllernent, and the amount of
thè obllgalion can be measured reliably.
Expendkure is cla881fied by aclivily. The costs of eaGh activity are mada up of the lolal of dlrect costs and
shared cost8. Includlng support Costs Involved in undertaking each aclivlly. Dlrecl costs allributsble to a single
activity are allocated directly to that activity. Shared costs which contribute to mor8 than one acllvty and
support ¢osts which are not attributable lo a single activity are apportioned between those a¢tivilie$ on a ba818
consistent wlh the use of resources. Central staff costs are allocated on the basls of time Spent, and
depreciation char$ ore allocated on the portion of the as881'8 use.
1.5 Tanglble fixed assets
Tangible fixed 8sset5 are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impalmenl losses.
Equlpmenl used wlthln the chLTrch premlses {includlng th8 Church Centre and the Chase Team Office) is
depreciated on a slraighl ling basis over four years. Indivldual Items of equipment with a purchase price of
£1,500 or less arg written off whon the as5el is acquired.
The gain OT loss arising on the disposal of an a888118 determined as the dirreren¢e bètween the sale proceeds
and tha carying value of the asset, and Is recogn188d In the 81atem8nl of flnanGlal acllvlll88.
Consecrated and bengfice propgty is not Included In the accounts by vlrtue of $9612llal of th6 Chariti8s Act
1993.
Mtsvable church furnishings held by th& Vicar and Churehwarden8 on special trust for the PCC and which
require a f8cully fc>r di8posal are inallgnable property, listed in the Church's Inventory, whloh can bè Inspected
{81 any reasonable tlmèl. For anylhlng acqulred prior lo 2000 there is In8Ltfficienl cost information available
and, therofore, $u¢h as8818 are not valued In the financlal 81aternenls.
1.6 Flxod asset Invgstmonts
Flxed asset investments are initially measurecl at transaction prlce excluding transaction costs, and are
sub8equentty measured at fair volue ol each reporting dale. Changes in fair value ?ro recoyn188d in net
Incom81{expendllure} for the year. Tiansaction costs arg ¢xpènsed as Incurred.
1.7 Impalrm8nt of fixed assets
Al each reportlng end dale, the Church revlews the carrylng amounts of Ils tangibl& as5915 to determine
whether there Is any indScallon that those assets havo suffered an Impalmient loss. If any such indlcalion
oxisls, tho recoverable amount of the ass81 is 881imated in order to delermlne the exlenl of the Impairment
loss lif any).
1.8 Qh and 8h equfvalents
Cash and $h equivalents indude cash in hand, deposits held at call wlh banks. and other short-temi liquld
inveslmonl$ wlh original malurtties of three month8 or less.
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting poli¢ies
(Contlnuedl
1.9 Flnanclal Instrumonts
The Church has elgcted lo appty the provisions of Section 11 'Basic Flnancial Instruments, and Section 12
'Olher Financial Instrumgnts Issues, of FRS 102 to all of ils financial instruments.
FlnanGlg1 in8lrumenls are recognised in the Church's balance sheet when the Church becomes paty to the
¢ontraclual provlsions of the inslrumonL
Baslc flnanclal assets
BasiG financial assets, which Include debtors and cash and bank balances, are Snltlally m&a8ured at
transaction prico including transaction costs and are 8ubsequently carried al amorts'sed cost. Flnancial assets
lassified as receivable wfthin one year are not amortised.
Baslc flnanclal Ilabllltles
Basic financial liabililios, including creditors and bank loans are inllially recognlsed at transactlon prlce.
FinancAal liabilities dassified as payable within one year are not amorb8ed.
Derecognitlon of flnanclalllabllltles
Financlal Ilabllllles are derecognised when the Church's contractual tsbligalion3 expir¢ or are discharged or
cancelled.
1.10 Employèè benDflts
The cost of any unused hollday enlillement Is recognlsed In the period in which the employee's setvices are
reGeived.
Tgrminalion beneffts ar? rgcognised immodialoly as an expgnso wh&n the Church is demonstrably committed
to terminate the employment of an omployoo or to provido termination benefits.
1.11 Retlrem&nt beneflts
Payments to defingd contribution retirement benefit scheme8 are charged as an expense as they f811 due.
Crltlcal accountlng egtlmats$ and judgements
In the application of the Church's accountlng pollcles, the trustees are required to make ludg8ment8,
estimates and assumptions about the carrylng amount of assets and Ilabllille8 that are not readily apparent
from other sources. The estimates and associated a8sumptlon8 are b88ed on hlstorleal experien and other
factor8 that are consldered to be relevant. Actual results may dWfer from these estlmales.
The e811mate8 and underIn9 assumpllons ar8 r8vlew8d on an ongoing bads. Revisions lo accounllng
e8tlmat88 arè recognised in period in which the estimate is revisgd wh¢re tho revision affects only Ihal
period, or In the pèriod of the revision and future p8riod$ vthere the revision affect$ both current and future
perlod8.
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Grants and legaclgs
Restrlcted Unrestricted
funds
nds
Restrlcted
fund8
Totsl
2024
2023
2023
2023
Legacies receNable
Grant income
8,000
8,000
51,000
14,750
51,000
14,750
8,000
51,000
59.000
Logaclos r&c8lvable
H.E Baxter18gacy gift
8,000
8,000
8.000
8.000
Grants rocglvablg for Goro a¢tlvltle$
MHDC grant for CAP
Worcester Diocese re salaries
8,750
6,000
10,000
41,000
10,000
41,000
14,750
51,000
51.000
fo00
tse)
*0
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Church activities
Church
actlvltles
2024
Church
actlvltles
2023
Activities
Weddings and funerals
Miscellangous income
Blessings fund
Church centre hirlng
Octsgon coffee 8hop
Bereavement caf8 income
11,197
4,901
40
2,133
18,404
1,087
4,075
5,543
3,440
60
788
17,843
900
3,275
41,837
31,849
Anatysls by fund
Unrestricted fvnd$- general
Unrestricted fvnd8- designated
R8slrlcted funds
23,570
7.885
10,382
24.837
5,632
1,380
41,837
31,849
Incomo from Investmonts
Unrastrl¢t6d Rostrlcted
funds
funds
2024
2024
Total Unrestrfctod Restrlctsd
funds
funds
2023
2023
Total
2024
2023
Int8ie8t receivabl8
5,230
523
5.753
1,066
233
1,299
Othgr Incon
Unre8trfctsd UnrgstrlGted
funds
funds
2024
2023
I Saints expenses 8h8re and other Income
12.917
16,757
10-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Gharftablo aGtlvltlp¥
Church
actlvitles
2024
Church
actlvltleg
2023
Stsff c0818
Depreclalion and impairment
Ministry share
Church 'awaY glvlng
Clergy expenses and service cost5
Weddings and funorals (WDBFI
Office costs
Youth and chlldrens work
Mi8slon and communhy
Buildings runnlng and maInlenan wsts
Miscellaneous
B¢reavem8nl cafe expgndlture
Octagon acllvllles
Light and heal
108,544
2,335
100,000
23,484
6,785
2,749
11,018
3,447
21,074
18,048
1,997
4,202
2,626
7,190
94.287
3.966
83,850
17,359
8,026
1,657
5,354
3,538
36,309
10,049
2,353
3,946
2,055
10,427
313,497
283,176
ShaTe of support ¢o$ls (see note 101
Share of govemance eosls18ee not8 101
597
890
480
690
314,784
284,346
Analys1$ by fund
Unrestritled nd8- gèner81
Unrestricted funds-designated
Reslricled funds
210,129
10,838
93,817
203.739
12,922
67.685
314,784
284,346
Trustse8
Paymgnts to PCC Members:
During the year, o Trustee Beth Reed wa8 pald £8.795 for her role as8181ing wlih office adm1nlstrallon. A
Trustee Sylvia Knott was pald £712 for her r¢le as 8 de8ner. and a further £493 lor 8elf employed work as a
cleaner.
During the year, the church reimbursed £3,623 of 0Xn5¢S to one trusleo relating to travgl and 8ub818lence,
conference cost8 and telephone costs.
11
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Support cos18
Support Governance
¢osts
osts
2024Support C08ts Governan
Costs
2023
Accountancy
597
597
480
480
Independent examination
fee8
690
890
690
890
597
690
1,287
480
690
1,170
Analysed been
Charftsble activities
597
690
1,287
480
690
1.170
11 Galng and 10s8e8 on Inve6tm9nts
Endowment Endowment
funds
funds
2024
2023
Gain8lOosse8} atl8lng on..
Revaluation of investsnènts
148
12 Taxatlon
The ¢harlty 1$ exempt from laxallon onlts 8Ctlvllle8 b8cau88 all its Income Is applied for char118ble purposes.
12-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Employfjes
Number of omploygos
The average month5y number of employees durtng the year was..
2024
Number
2023
Numbgr
Average nurnbor of omployg9s
Employmgnt costs
2024
2023
Wages and salaries
other penslon costs
107,070
1,474
93,073
1,214
108,544
94,287
2 èmployé8s12023- 2) are related to CAP activity. Total wagg$ were £38,584 {2023- £25.3041 Including
£702 {2023- £3731 re pension costs.
3 gmployee¥12023- 21 are related to Youth and Child¥en's wort(. Totsl wages were £39.70212023-
£27,246).
There were no employees whose annual romuneration was £60,000 or mcre.
14 Retiremont bonefit schemes
2024
2023
Deflned contrlbutlon Schomgs
Charg8 lo profll or10s8 In respect of defined conlrlbution schemes
1,474
1,214
The Church operates a defined conlrfbullon penslon Scheme for all qualifying employees. The assets of the
scheme are held separately from thos¢ of the Church in an independently adminislored fund.
15 Tran5fors
The transfer from unrostricted to restricted fvnd$ In 2023 represents the amount needed to rgflect the
amounts held In bank accoun18 for CAP.
The £2.729 transfer from unreslrlcled lo designalgd funds in 2024 repre8enl8 amounts to cover doficils in
some designated funds.
The £3,000 transfèr from unrestricted to rostricled in 2024 represents church funds donated lo CAP In the
year.
13-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Tanglk]lo flxgd assets
H411
Equlpment
Churth
Equlpm8nt
Totsl
Cost
Al 1 January 2024
Additions
20,338
14,446
8,619
34,782
8,e19
At 31 Do¢embgr 2024
20,336
23,065
43,401
Depreclation and impalmi•nt
Al 1 January 2024
Doprecialon charged In the year
20.336
12.644
2,33
32,980
2,335
At 31 December 2024
20,336
14,979
35,315
Carrylng amount
At 31 December 2024
8,086
8.086
At 310ecember 2023
1,802
1,802
17 Flxod asso1 Investments
Llsted
Investments
Cost or valuatlon
Al 1 January 2024
Valuallon ¢hango8
1,718
39
Al 31 December 2024
1,757
Carrylng amount
Al 31 December 2024
1,757
At 31 Decemb&r 2023
1,718
18 Debtors
2024
2023
Amounts falllng dug wlthln one ygar..
Trade debtors
Other debtors
Prepaymen18 and accrued incom8
6,040
562
635
4,852
7,237
4,652
14-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19 Credltor8: amounts falllng due wlthln ono year
2024
2023
Notes
Other taxation and social security
Deferred Income
Trade credllors
Accruals
800
20
13.250
120
3,275
729
8,270
16,645
9,799
20 Dofgrred Income
2024
2023
Arising from government grants
Arising from LEAF in¢ome relating to CAP
2,250
11,000
13,250
Deferred income is included In the financlal stataments as follows..
2024
2023
Deferred income18 Included thIn.
Current Ilabllities
13,250
Movements In the year..
Deferred income * 1 January 2024
Resourc8s d8f8rred In the year
13,250
Deferred income at 31 December 2024
13,250
21 Endowm8ntfund8
Endowment funds ropr$senl a$sg1s which musl b¢ hold pemianendy by the ChurGh. Income arising on the
ondowmont funds can be usfjd in accordance wth th6 objects of th8 Church and 1$ included as unrestricted
income. Any capitsl gains or losses arising on the assets ft)mi part of the fund.
At 1 January
2024
Galns and
lossèy
At31
December
2024
Pormanant ondowments
1,718
39
1,757
15-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
21 EndOnOnt funds
{Continu•d
Prevlous year..
At 1 January
2023
Galns and
los$e$
At31
Dg¢gmber
2023
Parmantnt 8ndowments
1,570
148
1,718
16-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Restrlcled fund8
The reslricled funds of tho charity comprise the unexpended balances of donalign$ and grants
held on trust subject to specific conditlons by donors 88 lo how they may be used.
Movement In funds
Incomlng
Resou09
rosourceB
8XP8ndod
Balance At
l January 2024
Tranafot
Balance at
31 Decembèr2024
AP Malvern
Staffing ¢08ts
Youth
Evangell8m
39,538
47,647
40.242
6,000
{53,2151
{39,7021
3,000
29,565
13,945
1,254
1,500
{9001
1,854
8e.439
47,742
193,8171
3,000
45,384
Balance at
1 January 2023
Incomlng
ro$our¢e$
R0r6e$
expended
Tran8fo
Balance 8¢
1 J8nuary 2024
CAP Malvern
Staffing costs
Youth
Evang81ism
15.429
20.000
44,728
41,000
154,3321
113,3531
33,715
39,538
47,847
1,254
1,254
36,683
85,726
{67,8851
33,715
88,439
Des¢rlptlon of restrfcted funds
CAP Malvern- the local Christians Against Povety operallon in Malvem Is organised under Ihg legal oversight
of St Andrew's churGh, although is supported In It8 costs and operalitsn across g range of individuals, churches
and grant awarding bodies in the Malvem and Ledbury land to a Ilmlled degree, wlolerl areas. As such, and to
show that funds provided for this are not used morg widely for unrelalod St Andrews activity, we 118É all
incoming and outgoing resource8 as 8 restrlcted fund.
Staffing costs- this relates to the management of resources kindly prtsvided lo u8 by ths Diocese in support for
some of the costs of some of our staff. Wg track these resources as a reslrfcllve fiJnd to ensuio wo can show
how these funds have been corredy and fully 811oc81ed a8 required by thls source.
YoLrth Evangellsm IhSs fund relates to funds from several sources that were glven lo the church solety for
youth related purpo$eB. We have treated these collectively as reslrlcted funds to ensure It is clear how these
fund8 have been applied for, and only for, the purpose they were given to u8.
17-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23 Unrostrlctod funds- d8slgnatsd
These are unreslrictgd fLmds whiGh are rnalerial lo the Church's artivities.
Movement In fund$
Incomlng
resour¢e8
Balan¢0 a¢
l January 2024
R880ur¢e$
oxpend
Tran8for8
Balan¢e at
31 Do¢ombor 2024
Octagon
activille8
Defibrilator
Little
TaSUreS
Capital Fund
Projects
Blessings
Fund
Spec(al
Collection8
B8reavemenl
Cafe
Towards not
zero
preparallon
250
(8)
1,087
40
{2,6261
1,289
32
1,666
550
{8981
1.318
312
312
4.365
2.133
(2,445)
4,053
641
{6851
24
11,2871
4,075
14.2041
1,416
8,000
8.000
13298
8,526
110,8381
2,729
13,715
Balancg at
1 January 2023
In¢omlng
resoiir¢e8
RO80U¢S
expènded
Trnn$lor8
Balancg a¢
1 J8nuary 2024
Octagon
actlvltl88
Defibrllator
Llttle
Treasures
Capital Fund
Projects
Blessings
Fund
Spedal
Coll8Ctlons
Bereavemant
Cafe
Toward8 net
zero
preparation
1,405
161
900
12,0551
1229)
250
{81
1.057
809
1,686
312
312
7,102
788
{3,5251
4,365
2,205
13,1671
(616
3,27S
{3,9461
11.2871
8,000
8,000
10,383
15,837
(12.9221
13,298
18-
c¢N
rfj
X ¢bt
J N CO
4) in r
0-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
25 Relatgd party transactlonG
There were no diselosable relalod party transactions during the year12023- none).
20-