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2023-12-31-accounts

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Registered Charity No. 1129139

ANNUAL REPORT and

FINANCIAL STATEMENTS

of the

PAROCHIAL CHURCH COUNCIL for the year ended 31 December 2023

St Michael's Vision Statement:

As a Christian community we seek to engage with the world around us and to be a place of welcome and acceptance for all on a journey to God – believers, doubters and those who are seeking.

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Index

Legal and administrative information for the year ended 31 December 2023 ............................................... 2 Annual Report for the year ended 31 December 2023 .................................................................................... 5 MISSION AND OUTREACH ............................................................................................................................................. 5 SHARING OUR RESOURCES ......................................................................................................................................... 12 FINANCE ...................................................................................................................................................................... 14 CONCLUSION FROM THE PCC ..................................................................................................................................... 16 Independent Examiner’s Report to the Members ......................................................................................... 19 Statement of Financial Activities for the year ended 31 December 2023 ..................................................... 20 Balance Sheet as at 31 December 2023 ......................................................................................................... 21 Notes to the financial statements for the year ended 31 December 2023 ................................................... 22

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Legal and administrative information for the year ended 31 December 2023

Name of the charity

The full name of the charity is The Parochial Church Council of the Ecclesiastical Parish of St Michael and All Angels, Amersham. The charity is registered with the Charity Commissioners of England and Wales and its registration number is 1129139.

Objects

The objects of the charity are as set out in the governing document issued by the Church of England. The PCC has adopted the objects clause of that governing document, the wording of which is given below.

Promoting in the ecclesiastical parish the whole mission of the Church.

In adopting and applying these objects, the trustees have regard to the guidance of the Charity Commission on Public Benefit.

Incumbent Bank Independent Examiner
Revd Debbie Oades HSBC Mark Blackwell (ACMA)
St Michael’s Church Corn Market MHR Consultancy Ltd
70 Sycamore Road High Wycombe Ferneberga House
Amersham Alexandra Road
TSB Bank plc Farnborough
PO Box 373 GU14 6DQ
Leeds

Principal office

The principal office of the charity is 70 Sycamore Road, Amersham, Buckinghamshire HP6 5DR.

Average Church Attendance

The figures are calculated on average attendance during October 2023.

Weekly attendance 66 adults, no children Messy Church 13 adults and 13 children

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Legal and administrative information for the year ended 31 December 2023

Electoral Roll Data

As at 31 December 2023 the total number on the Electoral Roll was 103.

Structure, governance and management

The Parochial Church Council of the Ecclesiastical Parish of St Michael and All Angels, Amersham was registered with the Central Register of Charities on 15 April 2009. The trustees of the charity are members of the PCC and decisions of the trustees are made at PCC. New trustees are appointed on personal recommendation of the PCC.

New PCC members are encouraged to attend diocesan or other training courses to help them in their responsibilities and given access to previous PCC minutes and documents and to Charity Commission guidance for trustees.

Trustees

Members of the PCC are the trustees of the charity and are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

The members of the PCC who served during 2023: Ex Officio

Debbie Oades Vicar Peter Binns Associate Priest (co-opted 28[th] June 2023) Katherine Hyde Licensed Lay Minister (co-opted 16[th] November 2023) Roger Leslie Church Warden Roland Gillott Church Warden Rachel Wilcox Treasurer Ann Beattie Andy Connor Cathy Franklin Rachel Hill Patryk Jakubowski (elected 21[st] May 2023, resigned 23[rd] February 2024) Neil Lynch (elected 21[st] May 2023) Rosie Marciniak Rolande Mélisse-Merrifield

Elected Members

Deanery Synod Representatives (ex officio )

Cathy Franklin

Hazel Miller

Face to face meetings resumed in March after being conducted on Zoom during lockdown. The Council met six times during the calendar year, including one meeting where the only item on the agenda was

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Legal and administrative information for the year ended 31 December 2023

approval of the annual report and accounts prior to the AGM. The average attendance was 9.3 out of a possible 13, (72%).

The agenda for all regular meetings includes an item on Vision, focussing on how the church is meeting the objectives set out in our Mission Action Plan. Reports from the Treasurer, from the Buildings Committee, on matters relating to fabric and hire of the church and hall, from the Safeguarding team and from the Communications Officer also form part of the standard agenda. St. Michael’s representatives on the Deanery Synod feed back what was discussed at those meetings (three times/year) Other matters requiring annual attention such as confirmation of appointments to various roles; review of policies and approval of recommended mission-giving allocations were dealt with during the course of the year.

The Standing Committee is available to meet as and when necessary, between PCC meetings, with any urgent matters being resolved by e-mail or telephone. A standing committee of trustees has power to transact business of the PCC between its meetings, subject to any instructions given by the PCC.

The members of the standing committee who served during 2023 were:

Revd Debbie Oades – Vicar Roland Gillott Rachel Hill Roger Leslie Rachel Wilcox

The PCC is also the Managing Trustee of the St Michael Charity. The Custodian Trustee is Diocesan Trustees (Oxford) Ltd. The property of the Charity consists of St Michael’s Square fronting on to Sycamore Road together with the buildings thereon, namely, the Church, the Church Hall and the Vicarage. The Charity also has investments, the income from which may only be applied to the upkeep and repair of the property owned by the Charity.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

MISSION AND OUTREACH

Our central purpose is summed up in our Vision Statement: “As a Christian community we seek to engage with the world around us and to be a place of welcome and acceptance for all on a journey to God – believers, doubters and those who are seeking.” This report seeks to show how we have interpreted this mission during the year under review.

Looking inward, looking outward

Mission Action Plan

Our Mission Action Plan (“MAP”) set out our vision for 2018 – 2023. A MAP discussion day was scheduled in Autumn 2023 to revise and renew the Plan, but due to the illness of our incumbent Rev Debbie Oades, it was not possible to undertake this review.

We have therefore endeavoured to maintain the vision set out in the 2018-2023 document, and to live out that vision in our relationship with the community in Amersham on the Hill. Although there have been changes in some of the practical arrangements for worship and engagement as a result of the pandemic, we are now able to get back to offering some of the things which had been in abeyance.

Messy Church is probably the biggest of these, and it is a joy that this has restarted and is again being well attended. On the other hand, the ‘Nappy Days’ drop-in group has stopped, as the very young children, whose families who formed its core participants, have grown old enough to attend other types of activities. ‘Crafty Cuppa’ and ‘Pop in and Paint’ are still going strong, and we also welcome the ‘Sympatico’ group of artists during Bucks Art Weeks, and Amersham Photographic Society for their annual exhibition. A regular ‘Repair Café’ is held where people can bring items for repair or learn more about repair techniques for themselves.

We have good contacts with the Amersham Town Council and with Amersham Action Group, with events both in the church and outside in St Michael’s Square. On Sunday 7 May 2023 we followed the recommendation of the Archbishops of Canterbury and York to use the weekend of the Coronation of King Charles III “to reach out, gather together with those we know, and establish new links and relationships”. We held a Special Commemorative Service on St Michael’s Square to celebrate the Coronation led by Revd Debbie at which Cllr Mark Roberts, the then Mayor of Amersham, Cllr Jane Barnes, the then Deputy Mayor of Amersham and Chair of Amersham Action Group, and Cllr Elizabeth Shepherd w ere our special guests as was Diane Rutter, Chiltern Foodbank Coordinator. The lesson was read by Cllr Jane Barnes and the Intercessions were led by Diane Rutter. The service was followed by tea, coffee and Coronation Celebration cake.

On 6 December 2023, St Michael’s hosted Amersham Town Council’s Community Carol Service. In Revd Debbie’s absence, the Mayor of Amersham, Cllr Elizabeth Shepherd, arranged for this to be led by Revd Jonny Rapson, the Rector of St Mary’s Church in Old Amersham.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

Welcoming our Licensed Lay Minister

During the year we have been joined by Katherine Hyde. She was introduced to the congregation at the 8:30 am and 10 am Eucharists on Sunday 27 August 2023, at both of which she gave an address. She was licensed as a Licensed Lay Minister (LLM) at a Licensing Service at Christ Church Cathedral, Oxford on Saturday 4 November 2023 at which she was presented to Bishop Gavin by Archdeaconry Advisor Peter Flory, and supported for the Parish, on behalf of Revd Debbie, by Fr Peter Binns. Katherine was also supported at the service by Robin, her husband, by her immediate and wider families and by friends.

Local Schools

We have enjoyed more normal levels of contact with our local schools now that the pandemic restrictions have eased: these include Woodside Junior, Heatherton, and Dr Challoner’s Grammar School. Assemblies recommenced in 2023, but the illness of Rev Debbie Oades, the main contact, interrupted these relationships again in the autumn. Heatherton took part in the Christmas Tree Festival, as they have done before, and Woodside Junior School attended St Michael’s Church for their Christmas service on 14 December 2023 which, in the absence of Revd Debbie, was led by Roland Gillott.

Two members of the congregation work with people from other churches in the Amersham area to take Open the Book into local primary schools – in our case to St Mary’s Church of England Primary School, Old Amersham."

Private Prayer

The Lady Chapel is still kept aside as a space for private prayer; it is no longer hired out as a community space. The votive candle stand remains in the main body of the church. The church is normally open from 10am to 4pm, Monday to Friday, and there are notices directing people to the Lady Chapel for private prayer. A service of Morning Prayer takes place each Tuesday morning at 9.00am.

Baptisms, weddings and funerals

We welcomed one candidate and their families for baptism during the year. It is a joy to be with the family as they start their Christian journey.

It is also a privilege to support and be with families at a time of loss and grief, and a relief that the limitations of the recent past have now been removed to allow wider attendance at funerals. This year we walked alongside 8 families as we conducted funerals or burial of ashes for their loved ones both in services at St Michael’s, at the Crematorium and at the Chiltern Woodland Burial Park, Jordans.

Lent, Easter, Harvest, Remembrance

Lent Course

2023’s Lent discussion course used Finding the Way through Water by Revd Roland K Price as a focus for the discussions. This explored the role of water in the Scriptures from Genesis to Revelation and reflecting on the problems in the world, in which water plays an essential part, and how an understanding of the nature of water can increase our understanding of Christian beliefs and the world. The weekly meetings

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

were held over Zoom as before: this enables older members of the congregation to take part without having to come out on the dark early Spring evenings.

Easter and Holy Week

At St Michael’s, Holy Week and Easter are a particularly rich time, and the full programme of services enabled the congregation to come together for worship and reflection at this crucial time in the church year. The COTHA Good Friday service on the Square was an opportunity for us to reach out not just to our brothers and sisters at Amersham Free Church but also to the wider community, being visible in a way that services inside the church are not. There was, as usual, a Lent Appeal in support of St Anne’s Hospital, Liuli, more information on which is included later in this report under the heading of Mission Giving and Appeals.

Harvest

Details can also be found in that section of the Harvest appeal. Our celebration of Harvest coincided with the first ‘Gathered Round’ informal Eucharist, and donations were collected for Medic to Medic.

Remembrance

There was a Service of Remembrance in St Michael Square, including the two-minute silence at 11am, on Armistice Day, led by Fr Peter Binns. On Remembrance Sunday we marked the occasion in the usual way with the reading of ‘We will remember them’ and poppy petals falling into the sanctuary.

Advent & Christmas

As in 2022, our Advent and Christmas celebrations included the choir’s attendance on the first Sunday of Advent, a live service of Nine Lessons and Carols, and a choral Midnight Mass. The crib service, which restarted in 2022, was again well attended. Led by our LLM, Katherine Hyde, and Rebecca Olsen, this was again one of the most joyful services of the season.

Advent Course

The 2023 Advent course, led by our LLM, Katherine, was based on Stick with Love, by Arun Arora (Bishop of Kirkstall), and focussed on stories told by Jesus and men and women, whose lives reflect the love of God. It explored relationships with people from around the world, who are part of the family of the Church and difficulties encountered in relationships.

Choir music, servers, welcomers

The choir’s pattern of singing approximately once each month, and concentrating on the key festivals, has continued in 2023 and seems to work well. We are able by this to field a good group for the more important points in the year, rather than a smaller (and unpredictable) group more frequently. In all, the choir was ‘officially’ present for 15 eucharist services and the service of Nine Lessons and Carols, as well as supporting the congregation on the intervening Sundays.

In addition, in 2023 we brought back the singing on the ordinary of the Mass at ‘non-choir’ Sundays – the Gloria, Sanctus and Agnus Dei, as well as the Sursum Corda, gradual responses and other music. As there

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

are usually some choir members present to help, this has been very successful – and the congregation also join in enthusiastically.

St Michael’s has always valued the role of all senses in worship, and so having the full range of liturgical colours, flowers, incense and servers is a great joy. The team of servers supports the clergy admirably, as do others who take on less visible, but very important roles such as laundering the altar linen.

We also thank the team of welcomers and sidespeople, who may be our first point of contact with new visitors. The gradual easing of restrictions have taken out some of the additional duties the team had to perform, and being able to welcome the congregation without masks has also been a pleasure.

Messy Church

Messy Church has been up and running since March 2023. It is fabulous! We have a core team of nine volunteer helpers. Last year we averaged an attendance of 26.5!!! Our highest attendance was 43 and lowest 14 (that was June so maybe early holidays were being enjoyed!).

Thanks must go to our amazing Communications officer for the advertising, information sharing and general drumming up of trade. As well as her tireless help for each session! So many thanks to Rebecca . And indeed, a very big thank you to all the volunteers who make each session joyous and fantastic. Messy Church is an immense success. The pandemic is in the past, along with the enforced break we had to take. But WE ARE BACK! Praise God.

Working with the local community

Christmas Tree Festival – raising funds for Wycombe Homeless Connection

The Festival grew by a few Trees, with a total of 28, generously sponsored by local Community Groups, some new and some perennial! The amount raised was similar to last year - well in excess of £3,000. The supporting 'Coffee, Cake and Choirs' event was much enjoyed by the 4 participating Choirs and the 'roving' audience throughout the day. Our thanks go to Alan Jarvis who broadcast the sound out to the Square and posted videos of each performance on YouTube, receiving a great many number of hits https://www.youtube.com/@stmichaelandallangels/streams for anyone who missed it. And huge thanks also go to all the very kind volunteers from St Michael's and Wycombe Homeless Connection, who helped with setting up, during the Festival, and clearing away.

School Governor Activity

Dr Rob Oades, who was appointed in November 2020 as a skills governor for Woodside Junior School, and whose term of office would normally have ended in summer 2024, was unfortunately forced to step down early for personal reasons. He was however able to take a role in the appointment of a new head teacher, Owen Lloyd, to replace Dorota Miller.

Deanery Synod

Amersham Deanery Synod met three times in 2023. St. Michael’s was represented at all the meetings.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

The March Synod included the AGM of Amersham Deanery Trust (ADT) and was held at St George Little Chalfont. The principal topic was around community engagement. There was a talk about the Family Food Hub at St George’s, which included a brief account of how St George’s church was set up in the 1930s and how the area has developed since.

Following this, Revd Michael Johnson, Team Vicar with the Beaconsfield Anglican churches, described how St Thomas’ Beaconsfield had been remodelled to serve as a community centre café, and how this worked with the congregation.

For the June meeting at Denham, there was a presentation by the Deanery Mission Partners Steve and Lindsey Poulson, who work with young adults in Honduras. The second speaker was Archdeaconry safeguarding officer, Tsungai Muchegwa, who explained how safeguarding has developed recently and where the church was heading in the future.

At the December Synod, held at St. James, Gerrards Cross, the Deanery Treasurer reported on the planned allocation of Parish share for the coming year, and a revised budget for ADT given the known shortfalls in Parish Share payments by parishes. Our Deanery tag to General Synod is Revd Jeremy Moodey, who presented on the past year in General Synod, and outlined some of the major issues that occurred in 2023. Amersham Deanery Mission Partners Steve and Lindsey Poulson provided a video report.

Hospitality

The team has continued to provide tea, coffee and biscuits after the 10am service on alternate Sundays and we have been delighted to welcome two new helpers. The urn is now used on a regular basis and is making life easier for those serving.

We were pleased to be able to help in the celebrations for Revd Debbie’s significant birthday which was a very happy occasion. Patronal followed the same pattern as in previous years, with Prosecco and light refreshments being served.

We would like to be able to start offering refreshments every Sunday as we did in the past but ideally need more helpers to make this feasible. We would be delighted to hear from anyone who would like to join us; normally this would not involve helping any more than about four times per year (fewer than this if our numbers increase).

The wider world

Mission giving and Appeals in 2023

Mission giving in 2023 was £1,500, the same as 2022, but still lower than St Michael’s has traditionally given because the Church’s expenditure has again exceeded income.

Three charities were each sent £500 from Church funds. They were:

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

clothes, bedding, essential medical equipment, ambulances and school equipment. They also support food farming projects and run an outreach centre for orphans and widows in Syria.

Appeals in 2023

There were four appeals to the congregation for donations. The charities selected each have some local connection including those which support activities abroad. There was a balance between both international and domestic charities, as follows:

We have been supporting the hospital in Liuli in a remote part of Tanzania for almost 40 years, having originally been inspired by a visit to St Michael’s by Dr Sam Ndimbo, the former director of the hospital. His family are still involved with the hospital which is in need of repairs to its water supply. There is an expectation that the Tanzanian government will become more involved with funding in future.

It was felt only fitting to select The Princes Trust – soon to be renamed The King’s Trust- – for donations at the Coronation Service held at St Michael’s. The Trust is a UK-based charity founded in 1976 by the then Prince of Wales to help vulnerable young people get their lives on track through developing skills and finding work.

The Harvest Appeal charity was Medic to Medic, whose main aim is to guarantee tuition fees and expenses, and medical equipment and books for healthcare students in Africa, especially in Malawi, who have academic potential, but are in financial need. Following the devastating cyclone there in 2023, they have also organised much-needed assistance with shipments of essentials collected locally. The CEO of the charity is Dr Tamsin Lillie, who grew up in Amersham. Kate Lillie, a key volunteer, and Tamsin’s mother, came to St Michael’s to give a short talk about the charity.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

Mission giving 2023
Samara’s Aid
Total overseas mission
Lindengate
Chiltern Welcomes
Total home mission
Total mission giving		 £
£500		 £
£500
£1,000
£500
£500
£1,500

Traidcraft Stall

Early in 2023 we learned that Traidcraft had called in the administrators and were no longer trading. For a while we were able to continue with the monthly stalls, selling surplus stock held by our local supplier. Over the summer months Margaret Dykes identified alternative suppliers of ethical and fairly traded products and one of our new suppliers is True Origin who work directly with a network of small-holder farmers and producers in the global south. This partnership provides sustainable incomes, enabling farmers and producers to invest in equipment, education, infrastructure and environmental protection. As a result of the efforts made on our behalf, the range of products on the stall is steadily increasing month by month. Many thanks to Margaret for her help and all who support our monthly stalls.

Pastoral Care

Prayer Chain

St Michael’s Prayer Chain members have continued to pray, in our own homes, for people who have requested prayers (both St Michael’s members and for people who are known to them). This ministry has been continuing throughout the last three years on a confidential basis. We would welcome new members.

Safeguarding

Appropriate safeguarding training for all those who may come into contact with vulnerable adults and/or children, within the work of the parish has been brought up to date. As mentioned last year this is a Diocesan requirement, an insurance requirement and a necessity for St Michael’s safeguarding policy. Many thanks go to Cathy Franklin, our Safeguarding Officer and Alan Jarvis our Safeguarding Assistant who work to ensure the training is done by those who need it. Thanks too to Hazel Miller who oversees the DBS checks. These requirements are an ongoing process and will require constant updating.

Office and communications

The office remains open four days per week with the Administrator working off site on the fifth day, to allow for the completion of tasks which are best done uninterrupted.

As the figures show, bookings for the Hall, Church rooms and Square have reached an all-time high this year, putting a correspondingly high demand on the Administrator’s time. With this in mind, we recruited

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

a Communications Officer in late 2022, to take on some of the other tasks such as preparing and circulating weekly notices and the monthly Newsletter, has proved a great benefit.

This development has also allowed the church to be more active in maintaining the website, noticeboards, and other outward facing communications channels. While it is difficult to be certain what impact this has, the fact that we had 24 new ‘joiners’ in 2023 would seem to indicate that our public profile is growing.

SHARING OUR RESOURCES

Amersham Deanery

As part of the established church, St Michael’s benefits from the support of the wider church, through Oxford Diocese and Amersham Deanery, and we are glad to give support back in our turn.

Social events and activities

Tuesday Club

During the last year, we have had one major event, our seventh holiday in Halifax. This was most successful, and everyone really enjoyed it.

The holiday took place from July 7th to 12th. We travelled by coach and stayed at the Holiday Inn, Brighouse for five nights, Friday to Wednesday.

On the Saturday, we had an outing to Bolton Abbey, set in stunning surroundings, and afterwards had a trip on the Embsay and Bolton Abbey Railway with a fish and chip lunch.

On the Sunday, we attended the Sung Eucharist in Halifax Minster, a beautiful church, where we received a warm welcome. We returned to the hotel for a very nice buffet lunch and then returned to the Minster for Songs of Praise outside (the weather was good!), accompanied by the Elland Silver Band.

On the Monday, we visited Shibden Hall, the home of Anne Lister, featured in the series Gentleman Jack. Shibden Hall is set in a lovely park, where we had lunch, and then went into Halifax, where there is plenty to see and do, including the Piece Hall, which dates from 1779 and is the last remaining cloth hall, where weavers, who produced their pieces of cloth at home, came to sell their products. The Piece Hall has now been fully restored, and now contains bars, restaurants, shops, a visitor centre and the local library and resource centre. Our people also enjoyed shopping in the independent department store and the covered market, which now in undergoing extensive restoration, and the fine Town Hall, the architect of which was Sir Charles Barry, famous for his work on the Houses of Parliament. Afterwards, we had a quick trip to see the Gibbet, where Fr Peter had to pretend to have his head chopped off!!

On the Tuesday, we had an excursion to the Wensleydale Creamery, where there was a demonstration of Wensleydale cheese making (by a man who originated from Chesham Bois!), a delicious lunch and tour of the shop and visitor centre.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

On the last day, we went to Hebden Bridge, a former textile town, which is now a Pennine Tourist town with shops, cafés and bars and a good view of the Rochdale Canal and the River Calder, surrounded by the imposing Pennine mountains. We then returned to the Piece Hall in Halifax for an incredible lunch in the Trading Rooms.

This brought to an end a great holiday, which was thoroughly enjoyed by everyone.

Pop In and Paint 2023

Pop in and Paint continues to go from strength to strength and most months we have at least 30 people joining us. We can’t believe that we started with just 8 people back in 2012. We are so proud that many of our original members are still with us, and we are also welcoming new members every month. We are getting a little worried that we will run out of space, but we always manage to squeeze another chair in! We are completely self-funded apart from the donations that our members contribute towards refreshments and this is used to buy new materials and paints.

Once again, we sponsored a tree for the Christmas Tree Festival at St Michael’s and our members enjoyed creating some beautiful work to hang on it!

Wise Choices Film Club

The film club has been established since 2010. The purpose of the club is to enable those who would prefer to go out during daylight hours, to watch films old and newish! We meet in the Wheeler Room on the first Friday of the month during the winter months (September to April, 2-4pm). In a friendly environment we enjoy refreshments after the film and more often than not the film is discussed.

We are delighted that numbers have gone up, with a regular group of around fifteen people attending the screenings. They are a very jolly and appreciative group!

The audience is split roughly 50:50 between members of St Michael’s and other members of the community. Voluntary donations are received and passed on to a chosen charity at the end of the film season.

Thanks go, as ever, to Isabel Wise for all the organisation that goes into running the club.

Bucks Art Weeks

During June 2023 the local art group, Simpatico, once again held their two week exhibition of work as part of the county-wide Bucks Art Weeks. This year Jenny Thompson and Liz Grammenos were joined by artists Madeleine Fletcher and Barbara Spruytenburg. This proved to be a very successful mix which brought a cacophony of colour and a large number of visitors into the church (over 900!)! Not to mention an atmosphere of creativity and joy! A healthy number of sales resulted in them raising £458 for St Michael’s and the same amount again for their chosen charity, Lindengate.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

Buildings – church, hall and St Michael’s Square

Our buildings, situated in the centre of Amersham-on-the-Hill, are an important resource for the local community. We were delighted to welcome once again the Simpatico art exhibition for two weeks in June, the Amersham Photographic Society for their annual exhibition for a week in September and Cards for Good Causes in the lead up to Christmas. The Repair Café meets bimonthly in the church as part of Sustainable Amersham. All attracted a substantial number of visitors. We look forward to welcoming these groups again in 2024.

For more than 30 years the Beehive Montessori School has been based in the church hall and in September the owner, Lyndsey Nelson made the very hard decision to close at the end of the autumn term. We are pleased that in 2024, Little Learners Nursery opened on 15th April for 2 days a week and will then open every day from September. This will be run by Katy Young who lives locally and recently moved from being a headteacher to setting up the nursery.

There are five regular support groups who use the hall and church on a weekly basis and another providing children’s tuition three days a week during term time, The large space in the hall was used by the Beehive Montessori School and for badminton, fitness classes and dance schools. It is popular for children’s parties, especially at weekends. An increasing number of groups, offering similar activities, meet in the Glover Room behind the main hall. Local music groups use various rooms in the church and hall for rehearsals and performances.

St Michael’s Square, in front of the church, is being increasingly used for community events such as the Amersham Town Council environment action day in June and the Amersham Refugee week also in June. In December, Father Christmas visited as part of the Amersham Action Group’s Christmas Fair. We look forward to hosting similar events in 2024.

In July a Public Consultation Leaflet was received outlining the proposals for the redevelopment of St Michaels Court, Amersham. The site shares a border with the church and church hall. The leaflet included a comment that the development proposals had taken careful consideration of the relationships between the proposed development and the church as well as with surrounding buildings and neighbouring residents. Two meetings were held with the developer for the most part to discuss the proposals at the shared border. A planning application is expected shortly after Easter 2024.

While our buildings are an asset, they also require constant care and maintenance. We are custodians of these buildings for the future and take this responsibility seriously. The Quinquennial Inspection in 2022 identified some works, which are spread over the five-year cycle, and other tasks are undertaken as necessary to comply with regulations. This essential work is overseen by the buildings committee, to whom we are indebted for their time and expertise.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

FINANCE

Review of the year

2023 has again been a challenging year, and we have once more reached the end of the financial year with a deficit. This has increased slightly since 2022, which is disappointing, but there are some specific reasons for this.

Voluntary income has held very steady, totalling £82.7k against 2022’s £81.6k, but in 2023 we did not receive any legacies (2022: £5k). However, hire income has reached its highest very point at £46k, up from £35k in 2022, and overall unrestricted income has increased by £10k. This year, too, the Tuesday Club was able to hold some activities and so income is shown for that (as well as expenditure).

Details of the breakdown of income are shown in note 2.

Unrestricted expenditure for the year has increased by almost £17k, due mainly to increased energy costs. These impacted less on 2022 as we were still within contracts negotiated before the major price increases: the new prices hit us from late 2022 and early 2023 and accounted for over £11.5k of the increased unrestricted expenditure. Thankfully, costs are now reducing again with new deals negotiated going forward. Other contributing factors include the employment of a Communications Officer (from late 2022, showing for a full year in 2023), the inclusion of the Tuesday Club’s expenditure, and smaller increases in costs for services and the associated music. Note 3 shows more detail on expenditure.

2023 also saw the end of the HS2 funded project, and a second project to completely repaint the church hall. Both of these were approximately cost-neutral, with both income and expenditure being channeled through the restricted Projects Fund.

As mentioned above, we finished 2023 with a significant deficit. We have launched a major appeal in early 2024 to encourage higher regular giving among the congregation, and hope that this will help us reach financial equilibrium in the near future. So far, the response has been encouraging, and we are deeply grateful to all the congregation for their support, both past and future.

Deficit on church activities and fund raising
Legacies
Realised gains on investment disposals
Unrealised gains/(losses) on investment assets
Net surplus/(deficit)		 2023
2022
£
£
(15,795)
(14,910)
-
5,000
227
-
1,335
(10,358)
(14,233)
(20,268)

15

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

Reserves policy

The PCC aims to maintain a balance on unrestricted funds which is sufficient to meet expenditure for the following 6 months, taking into account planned maintenance, commitments to employees and the expected level of the Parish Share. The level of reserves at 31[st] December 2023 is considered adequate for this.

Risk management

The PCC has conducted a review of the major risks to which St Michael’s is exposed. A risk register has been established and is updated at least annually.

As part of this, our safeguarding policy is reviewed and approved annually in line with diocesan requirements and guidelines. DBS checks are reviewed annually for all those coming into contact with vulnerable adults and children, and are renewed on a rolling four year cycle. Appropriate training is given from within the parish and through external providers as deemed necessary.

CONCLUSION FROM THE PCC

Inevitably any review of 2023 is affected by the absence of our Vicar, as a result of ill health, from the end of September 2023 through to the end of December 2023, and beyond.

We must particularly thank Fr Peter Binns, for stepping into the breach in Revd Debbie’s enforced absence. He and our new LLM Katherine have worked tirelessly to keep things going as our vicar would want – but we are all looking forward to when she can return and take back command.

In addition, we would like to express heartfelt thanks to everyone in the congregation who undertakes so much to make St Michaels a vibrant community where we live out our Mission goals.

Although we have been without Revd Debbie for the last part of the year, we have not stood still. As referred to above, we have been very fortunate in the way Fr Peter has preached and presided at so many of our services. We have also been fortunate in the assistance which we have received from other clergy, including the Archdeacon of Buckingham, the Venerable Guy Elsmore, the Associate Archdeacon of Buckingham, the Revd Canon Chris Bull, the Area Dean, Revd Peggy Ludlow, and the former Rector of St Mary’s, Old Amersham, the Revd Canon Tim Harper. In addition, Katherine, as our LLM, has become increasingly involved in our worship and our other activities. Messy Church has thrived under the leadership of lay members of the congregation. A rota of three lay members of the congregation has stepped in to lead 9 am Morning Prayer on Tuesday mornings. Our music has continued to be very much part of our worship, with both choir-days and the presence of choir members on non-choir days.

2022 was in may ways a year of consolidation, and 2023 has opened up some new opportunities – as well as closing off some other avenues. The community groups change and develop, because the needs of the wider community in Amersham change and develop: we are happy to be a part of that. Being able to welcome a significant number of new ‘joiners’ into the congregation has been a particular joy this year, and the record amount received for hall and church hire also testifies to our becoming better known – and

16

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Annual Report for the year ended 31 December 2023

our facilities better used! And in turn that shows that we are getting better at facing out towards the wider community, not just inward to the existing congregation.

On behalf of the PCC

Roger Leslie Church Warden

Roland Gillott Church Warden

17

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Statement of Council Members’ Responsibilities

The members of the Parochial Church Council (PCC) are required 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 accounts giving a true and fair view, the members should follow best practice and:

The members of the PCC are responsible for keeping accounting records which both disclose with reasonable accuracy and enable them to ascertain the financial position of the PCC and which enable them to ensure that the accounts comply with the Charities Act 2011, the Statement of Recommended Practice on Accounting and Reporting by Charities SORP (FRS102) and the Church Accounting Regulations 2006. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

FOR AND BEHALF OF THE PCC

Roger Leslie Church Warden

…………………………….

18

Independent Examiner’s Report to the Members of the Parochial Church Council of St Michael and All Angels, Amersham on the Hill

This report on the accounts of the Parochial Church Council (‘PCC’) for the year ended 31 December 2023, which are set out on pages 21 to 33 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (‘the Regulations’) and section 145 of the Charities Act 2011 (‘the Act’).

Respective responsibilities of the PCC and the examiner

As members of the PCC, you are responsible for the preparation of the accounts; you consider that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed.

It is my responsibility:

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 charity 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 members of the PCC 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:

Mark Blackwell ACMA MHR Consultancy Ltd Ferneberga House Alexandra Road Farnborough GU14 6DQ

19

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Statement of Financial Activities for the year ended 31 December 2023

Note
Income and Endowments
Voluntary giving
2a
Activities for generating funds
2b
Church activities
2c
Income from investments
2d
Other incoming resources
2e
Total income and endowments
Expenditure
Grants - Mission giving
3a
Church activities
3b
Total expenditure
Net income and incoming endowments
before investment gains and losses
Gains & losses on investment assets,
on disposals and on revaluation
5b
Net movement in Funds
Transfers between funds
Balances brought forward
Balances carried forward		 Unrestricted
Restricted
Endowment
Funds
Funds
Funds
2023
2022
£
£
£
£
£
82,692
28,001
-
110,693
145,762
46,120
-
-
46,120
35,342
6,306
-
-
6,306
2,045
840
3,106
-
3,946
4,169
-
-
-
-
-
Total funds
135,958
31,107
-
167,065
187,318
1,500
-
-
1,500
1,500
149,527
31,833
-
181,360
195,728
151,027
31,833
-
182,860
197,228
(15,069)
(726)
-
(15,795)
(9,910)
1,672
(211)
101
1,562
(10,358)
(13,397)
(937)
101
(14,233)
(20,268)
1,312
(1,312)
-
-
-
121,928
262,897
2,192
387,017
407,285
109,843
260,648
2,293
372,784
387,017

Notes 1 to 24 form part of these accounts

20

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Balance Sheet as at 31 December 2023

Note
Fixed Assets
Tangible fixed assets
5a
Investment Assets
5b
Current Assets
Debtors
6
Short term deposits
Cash at bank and in hand
Liabilities
Creditors - amounts falling due within one year
7
Net current assets
Total net assets
Parish Funds
9
Unrestricted
Restricted
Endowment		 2023
2022
£
£
271,213
271,333
85,209
93,647
356,422
364,980
6,208
4,217
10,645
17,263
8,100
8,949
24,953
30,429
(8,591)
(8,392)
16,362
22,037
372,784
387,017
109,843
121,928
260,648
262,897
2,293
2,192
372,784
387,017

Approved by the Parochial Church Council on

and signed on its behalf by:

Debbie Oades, Vicar

Roger Leslie, Church Warden

Notes 1 to 24 form part of these accounts

21

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

1. Accounting Policies

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with FRS102 (2017) as the applicable accounting standards and the 2017 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (2017)).

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

a) Funds

Endowment funds are permanent endowments and bequests of capital used to generate income for restricted funds.

Restricted funds are funds which can only be used for particular purposes as specified by the donor or funds raised for particular restricted purposes.

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members. The group for which the PCC are responsible in law is St Michael’s Tuesday Club.

b) Income and Endowments

Voluntary income and capital sources

Other ordinary income

Rental income from the letting of premises is recognised when the rental is due.

Income from investments

Dividends and interest are accounted for when receivable.

22

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

1. Accounting Policies (continued)

Gains and losses on investments

Realised gains and losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on the revaluation of investments on 31[st] December 2023.

c) Expenditure

General Expenditure

Expenditure is included on an accruals basis, inclusive of VAT, which is not recoverable.

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation of the PCC.

Activities directly relating to the work of the Church

The parish share is accounted for when payable.

d) Land and buildings

Land and buildings are included at cost less depreciation of the buildings over fifty years. The church, hall, vicarage and site are held by the Diocese of Oxford as Custodian Trustee of St Michael Charity, a permanent trust established in 1973 of which the PCC are managing trustees. Under the terms of the Trust, land and buildings must be used as they currently are being used. Information as to the cost of these buildings and site is not available. As the land has been held for ecclesiastical purposes for many years and the buildings constructed in 1966 would now be substantially depreciated, the property is included in the financial statements at a value of £nil. In 2007 an extension was added to the vicarage. This is included in the financial statements at a cost of £34,916 and is not depreciated as the residual value of the vicarage at 31 December 2023 is expected to exceed this sum. In 2013 work was completed on developing St Michael’s Square and this is included in the financial statements at a cost of £235,940 and is not depreciated as the residual value at 31 December 2023 is expected to exceed this sum.

e) Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated at 25% reducing balance. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

f) Investments

Investments are valued at market value at 31 December 2023.

g) Current assets

Amounts owing to the PCC at 31 December 2023 in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

23

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

2.
Income and endowments
2a.
Voluntary giving
Planned Giving:
Gift Aid donations
Tax recoverable
Other
Collections (open plate)
Donations,appeals etc
Grants
Legacies
2b.
Activities for generating funds
Lettings: Church hall
Church
St Michael Square
2c.
Church activities
Tuesday Club
Fees for weddings, funerals etc
Donations from church drop-in groups
Other income
2d.
Income from investments
Dividends
Interest
2e.
Other incoming resources
Insurance claims
Other income
Total income and endowments		 Unrestricted
Restricted
Endowment
Total funds
Total funds
Funds
Funds
Funds
2023
2022
£
£
£
£
£
61,959
9,000
-
70,959
78,914
15,017
2,375
-
17,392
17,787
-
-
-
-
-
76,976
11,375
-
88,351
96,701
3,397
-
-
3,397
1,900
2,319
-
-
2,319
1,732
-
16,626
-
16,626
40,429
-
-
-
-
5,000
82,692
28,001
-
110,693
145,762
40,985
-
-
40,985
31,977
4,895
-
-
4,895
3,060
240
-
-
240
305
46,120
-
-
46,120
35,342
2,733
-
-
2,733
-
3,458
-
-
3,458
1,490
5
-
-
5
314
110
-
-
110
241
6,306
-
-
6,306
2,045
721
2,920
-
3,641
3,920
119
186
-
305
249
840
3,106
-
3,946
4,169
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
135,958
31,107
-
167,065
187,318

Income for 2022 was received as unrestricted funds £126,067, restricted funds £61,251 and endowment funds £nil.

24

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

.

3.
Expenditure
3a.
Grants - Mission giving
Overseas - missionary societies
Home mission & other societies
3b.
Church activities
Ministry: Parish Share
clergy expenses
Sabbatical
other clergy costs
Services
Cost of organist, choirmaster & choir
Parish magazine & bookstall
Tuesday Club
Fees paid over to the Diocese
Other fees and licences
Community outreach and events
Church running costs
Church repairs and general maintenance
Planned maintenance projects:
- Hall and Square renewal (HS2)
- Hall painting
Depreciation of equipment
Hall running costs
Support costs
Bank charges
Costs of generating funds
Other costs
Total expenditure		 Unrestricted
Restricted
Endowment
Total funds
Total funds
Funds
Funds
Funds
2023
2022
£
£
£
£
£
500
-
-
500
500
1,000
-
-
1,000
1,000
1,500
-
-
1,500
1,500
69,097
-
-
69,097
71,942
1,087
-
-
1,087
690
-
-
-
-
-
2,794
-
-
2,794
2,317
72,978
-
-
72,978
74,949
2,319
-
-
2,319
1,441
3,404
-
-
3,404
2,965
294
-
-
294
149
1,830
-
-
1,830
-
1,049
-
-
1,049
1,010
446
-
-
446
640
461
-
-
461
266
21,725
147
-
21,872
15,168
576
2,608
-
3,184
5,819
-
20,850
-
20,850
58,174
-
7,300
-
7,300
-
55
65
-
120
159
21,088
863
-
21,951
14,729
22,888
-
-
22,888
19,606
236
-
-
236
226
-
-
-
-
-
178
-
-
178
427
149,527
31,833
-
181,360
195,728
151,027
31,833
-
182,860
197,228

Support costs include the salary of the parish secretary and the costs of running the church office.

Expenditure for 2022 was met from unrestricted funds £134,054, restricted funds £63,415 and endowment funds £nil.

25

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements

for the year ended 31 December 2023

4. Staff costs

4.
Staff costs
Wages and salaries
Social security costs
5a.
Fixed assets for use by the PCC
Actual/deemed cost
at 1 January 2023
Additions at cost
Disposals
at 31 December 2023
Depreciation
at 1 January 2023
Withdrawn on disposals
Charge for the year
at 31 December 2023
Net book value
at 31 December 2023
at 31 December 2022		 Land and
buildings
£
270,856
-
-		 2023
2022
£
£
34,146
29,439
-
-
34,146
29,439
Other
Total
£
£
5,009
275,865

-
-

-
-
270,856 5,009
275,865
-
-
-
(4,532)
(4,532)

-
-

(120)
(120)
-
(4,652)
(4,652)
270,856
270,856		 357
271,213
477
271,333

The church, church hall, vicarage and site are held by the Diocese of Oxford as Custodian Trustee of St Michael Charity which is a permanent trust established in November 1973. An extension to the vicarage is included at cost above as is expenditure on the redesign of the church entrance and on St Michael's Square. In both cases the cost is not depreciated. Otherwise information as to the cost of these buildings and site is not available and they are included at nil cost above.

5b.
Investment assets
Movements in the year
CBF Fixed Interest Securities
M&G Charifund
Historical cost
CBF Fixed Interest Securities
M&G Charifund		 Market
Sale
Gain/
Market
value
proceeds
(loss)
value
1 Jan 2023
31 Dec 2023
£
£
£
£
49,561
(10,000)
2,598
42,159
44,086
-
(1,036)
43,050
-
93,647
(10,000)
1,562
85,209
Shares/units
Cost
Shares/units
Cost
£
£
36,279
58,979
29,125
47,349
3,000
2,526
3,000
2,526
1 Jan 2023
31 Dec 2023

26

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

6.

7.

8.

Debtors
Tax recoverable
Prepayments and accrued income
Other debtors
Liabilities: amounts falling due within one year
Accruals and deferred income
Creditors for goods and services		 2023
2022
£
£
480
368
1,467
1,306
4,261
2,543
6,208
4,217
2023
2022
£
£
(1,059)
(1,483)
(7,532)
(6,909)
(8,591)
(8,392)

Analysis of net assets by fund as at 31 December 2023

Tangible fixed assets
Fixed asset investments
Current assets - debtors
Current assets - deposits
Current assets - cash at bank and in hand
Current liabilities
Fund balances		 Unrestricted
Restricted
Endowment
Total
£
£
£
£
77,723
193,490
-
271,213
20,196
63,225
1,788
85,209
6,208
-
-
6,208
6,207
3,933
505
10,645
8,100
-
-
8,100
(8,591)
-
-
(8,591)
109,843
260,648
2,293
372,784

27

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

9. Analysis of Fund Movements

Unrestricted Funds:
Designated
Tuesday Club
St Michael's Vicarage
St Michael's Square
Pastoral Support
Buildings and Projects
Youth Activities
Sabbatical
Music
Undesignated
General Fund
Total Unrestricted Funds
Restricted Funds:
Trust Income
Spiritual Development
St Michael Charity
St Michael's Square
St Michael's Project
Total Restricted Funds
Endowment Funds:
Ellen Motion Fund
Total Endowment Funds
Total of all Funds		 1 Jan 2023
Income
Expenditure
Transfers
Gains/
31 Dec 2023
(losses)
£
£
£
£
£
£
3,274
2,733
(1,830)
-
-
4,177
34,916
-
-
-
-
34,916
42,643
-
-
-
-
42,643
13,657
458
-
(10,000)
836
4,951
9,777
391
-
(10,000)
836
1,004
3,979
213
(545)
-
-
3,647
814
7
-
-
-
821
1,003
41
-
1,312
-
2,356
110,063
3,843
(2,375)
(18,688)
1,672
94,515
11,865
132,115
(148,652)
20,000
-
15,328
121,928
135,958
(151,027)
1,312
1,672
109,843
12,734
285
(3,618)
(1,312)
500
8,589
6,501
159
-
-
-
6,660
49,739
2,648
-
-
(711)
51,676
193,297
-
-
-
-
193,297
626
28,015
(28,215)
-
-
426
262,897
31,107
(31,833)
(1,312)
(211)
260,648
2,192
-
-
-
101
2,293
2,192
-
-
-
101
2,293
387,017
167,065
(182,860)
-
1,562
372,784

28

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

10. St Michael Charity

The St Michael Charity was established in November 1973 as part of a Scheme approved by the Charity Commissioners of England and Wales. As part of that Scheme, St Michael Charity acquired the land and buildings thereon, namely St Michael’s Church, St Michael’s Church Hall and the vicarage together with a share of the accumulated income allocated under the Scheme. The investments of St Michael Charity are included in these Financial Statements at Note 5b.

11. Bankers

HSBC, High Wycombe, and TSB Bank plc, Leeds, are the PCC’s bankers. Additionally, Barclays Bank plc acts as banker for St Michael’s Tuesday Club. The PCC also has funds on deposit with the Central Board of Finance of the Church of England.

12. Funds

The Charities Act distinguishes between ‘restricted’ funds, which are funds or endowments given to the PCC for a particular purpose and which can only be used for that purpose, and ‘unrestricted’ funds which are available for the general purposes of the PCC and may be designated by the PCC. The PCC make transfers between funds when expenditure of a restricted or designated nature is to be met from more than one type of fund. The maximum level of these transfers is agreed by the PCC prior to the expenditure. On 24 March 2006, the Charity Commission confirmed that the funds of St Michael Charity do not constitute permanent endowment but are restricted funds.

Unrestricted funds designated by the PCC:

i) St Michael’s Vicarage

This fund includes expenditure on the vicarage extension in 2007.

ii) St Michael’s Square

This fund includes expenditure on the redesign of the church entrance and on St Michael’s Square metfrom unrestricted funds.

iii) Pastoral Support

This fund is for support for the Vicar in her pastoral work, including outreach activities. It holds investments in CBF Fixed Interest Securities Fund and cash deposits.

iv) Buildings and Projects

This fund is for larger and capital projects relating to the church and hall buildings. It holds investments in CBF Fixed Interest Securities Fund and cash deposits.

v) Youth Activities

This fund is for support for youth activities within St Michael’s, including but not limited to Messy Church. It includes funds formerly held in the Spiritual Development fund and the Miss M.E. Blake legacy. It holds cash deposits.

29

Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

vi) Sabbatical

This fund is to provide support for sabbatical study for the Vicar. A grant was agreed, and paid, in 2019. From 2020 onwards it will be gradually increased each year to provide for a future sabbatical. It holds cash deposits.

vii) Music

This fund was established with a designated donation, to provide for exceptional items required in relation to music in the church. It holds cash deposits.

Unrestricted Funds which have not been designated by the PCC

viii) General Fund This fund holds the accumulated surplus in cash, deposits and CBF Fixed Interest Securities Fund and is used in conjunction with the PCC’s cash operating accounts. It also holds expenditure on fixed assets (other than buildings) and on investments acquired with unrestricted funds.

Restricted Funds of the PCC

ix) Trust Income account This fund receives income from St Michael Charity to be used for expenditure on the buildings in accordance with the trust deed. In 2023 a transfer was made to move income previously credited to the St Michael Charity fund to this fund.

x) St Michael Charity St Michael Charity was established in November 1973 and is invested to provide income with dividends and interest being paid to the Trust Income account. As for some years the income had been credited to the St Michael Charity fund, a transfer (as noted above) has been made to correct this.

xi) Spiritual Development Fund This fund is for the young people of St Michael’s and receives income from the Ellen Motion Memorial Fund from which it originated.

xii) St Michael’s Square

This fund represents expenditure on the redesign of the church entrance and on St Michael’s Square met from restricted funds.

xiii) The St Michael’s Project Fund

This fund was established in 2014 for restricted income, and matched expenditure, on specific projects – initially, for replacement seating, and then in 2015 and 2019 for the refurbishment of the church organ. In 2020 the fund was used for the hall improvement project, with matched expenditure charged to that fund. During 2023 the fund received income, with matched expenditure, in relation to the HS2 project, with the final income and expenditure amounts in 2023.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

Endowment Funds

xiv) Ellen Motion Memorial Fund This fund is a permanent endowment invested to produce restricted income which is to be used for the spiritual development of the young people of St Michael’s. By an addendum signed on 17 November 1997, it was agreed that income from the fund could be used to support payments to a voluntary youth worker.

13. Accruals

All amounts included in the financial statements are shown on an accruals basis. Where amounts have been received in advance such as for rental income, the amount relating to future periods has been deferred. Amounts invoiced but unpaid at the year end are included in creditors and estimates for costs relating to the year are included in accruals. At 31 December 2023, the PCC had a claimable income tax rebate of £480 (2022: £368). A summary of all debtors and creditors at the year end is shown at Notes 6 and 7 to the Accounts.

14. Tuesday Club

The Tuesday Club plans its events each year to break even with revenue from participants intended to meet the costs of such events. Revenue for the year was £2,733 (2022: £nil) with costs for the year of £1,830 (2022: £nil).

15. Ex-gratia payments

In addition to the missionary and charitable giving listed in item 3a) of the accounts, ex-gratia payments valued at £nil were made during 2023 (2022: £nil).

16. Staff costs

During the year, the PCC employed a church secretary, a communications officer, a warden and a church cleaner. The average number of employees was 4. The organists were self-employed and payments to them are not included in Staff costs.

17. Incumbent’s expenses

The vicar Debbie Oades was reimbursed expenses totalling £1,087 (2022: £690) as follows:

Travel expenses
Vicarage telephone and internet
Other expenses		 2023
2022
£
£
-
-
1,087
690
-
-
£1,087
£690

Expenses of £2,794 (2022: £2,317) were reimbursed to other ministers.

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

18. Insurance

The PCC has insured itself with the Ecclesiastical Insurance Group for many years and the policy is inflation linked. From March 2023 cover of the buildings was provided at the following levels:

Church £6,650,000 (2022: £5,910,000) Hall £3,330,000 (2022: £2,960,000)

19. Mission Giving

As noted in the Annual Report, in 2023 the PCC took the hard decision to suspend the policy of allocating 10% of its voluntary income to Overseas Missions and 5% to Home Missions. A flat sum was instead allocated. This policy will be kept under review.

20. Loans and guarantees

No loans or guarantees have been secured against any of the PCC’s assets.

21. Contingent liabilities

There are no contingent liabilities.

22. Related party transactions

The church benefits from the services of family members of the PCC, whose skills are used in various roles as noted below. In each case the connected PCC member takes no part in setting specific terms for the appointment and the terms of such appointments are no better than those offered to unconnected parties. Further details are given in the table below.

Person Role Connected to Nature of connection £
Andrew Leslie Organist Roger Leslie Son £1,140
Stephen Wilcox Organist Rachel Wilcox Husband £1,530
Rachel Wilcox Organist PCC member £540
Hazel Miller Administrator Ex officio PCC member £14,029

No other payments or expenses were paid to any other PCC member, persons closely connected to them or related parties.

23. Grants

HS2 Project
Total grants		 2023
2022
£
£
16,626
39,474
16,626
39,474

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Parochial Church Council of St Michael and All Angels, Amersham on the Hill

Notes to the financial statements for the year ended 31 December 2023

24. Quinquennial examination An Architect’s Quinquennial Survey was completed in March 2023, and the Report received in May 2023. The Buildings Committee is reviewing the report and will advise the PCC on a programme of works. A full electrical survey has also been completed and its recommendations will also be reviewed, with recommendations to the PCC. Specialist contractors will be engaged where necessary.

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