St. Luke's Church, Grayshott (The Parochial Church Council of the Ecclesiastical Parlsh of Grayshott) Report & Financial Statements Year Ended: 31•t December 2022 Charlty No: 1129168
Parochial Church Coun¢ll of St Luke's. Grayshott CONTENTS Pag8 Annual Report 2022 3-12 Statement of Financial Activities (Summary) 13 Balance Sheet 14 Accounting Policies and notes lo th8 Financial Statemenls Independenl Examinerfs Report 15-25 26
Paro¢hlil Church Coun¢ll of St Luke's. Grayshott Re ort of tho Parochial Church Coun¢ll for the ear ended 3108cember 2022 This year we have been navigating our way out of the consequences of the Covid 19 lockdowns, and the impact of changes to peoples, lifestyle and habits post-pandemic. The Vicar, Reverend Jeremy Haswell, with the assistance of the Church Wardens and the Treasurer. have constituled a standing committee meeting regularly to oversee the bHJ challenges we fa. In general t8ms, St. Luke's continues to provide substantial public lnefrt through its work in the community. This is s8en through: Worshlp- Our rang8 of services mean any member of the public can access a wide variety of worship, helping lo connect people to God. The services range from monastic reflective night pray8r to more contemporary seNices in modern language. Menlal Health - The very well-maintained Churchyard is always op8n to all, and Church during daylight hours, to offer a quiet environment for reflection, supporting individuals, mental health. Our servicès provide a reflective Context for anyone to come and lake stock of life. We also run a group on a Tuesday morning 'Oasis' which focuses on wellbeing and community. Community Llnks - Communicalions with our local community are maintained through the church offi. who ensure links wrth the Parish council, and other community groups. The office helps to adminislrate baptisms, funeials which connect Sl Luke's with people during major life events. Babes and Toddlers Group -we run a very successful weekly babes and toddler group which includes live music provided by the vicar. This group fosters community connections, support as well as an opportunity for pre-school children to access the benefits of play and live rnusi¢', helping io build happy confident children. National Events St Luke's played a significant part in the planning for the Queen's Jubilee and the funeral of HM Queen Elizabeth. St Luke's took part in Ihè parade for th8 Jubilee, hosted picnics in the grounds, and opened the Church to s¢re8n National Broadcasts of both the jubilee and the funeral and provided refreshments. We also hosted a book of condolences for the funeral week, allowing people to mark the occasion corpora181y. Soclal Activilias - The Church Rooms and Church building enable us to host a wide variety of social events for the community. St Luke's hold a weekly 'babes and toddlers, group, a weekly social morning for the elderly followed by a hot lunch, a monthly friendship lunch. 8 weekly wellbeing group as well as a monthly coffee morning and aftemoon tea. We also hold a St Luke's women's group, a monthly men's breakfast, a monthly parish breakfast as well as daily online morning meditations and an in-person weekly bible study group. S¢hools - Links with the Grayshott School have grown significantly over the last year. The Vicar and other church members are Foundation Governors of the school, supporting the head and staff in delivering their slatutory duties and Christian Curriculum. A team helps with assemblies and other'gathered worship. The school holds its seasonal end of term servi$ at the Church and there is a clear priorrty to build the relationship between the Church and the school.
Parochlal Church Coun¢ll of St Luke'8. Grayshott Care Homes - The Pastoral Team supports a number of elderly people in several care homes, and Christian worship services are provided for them - this monthly provision will restart in 2023 as prior to this. Covid restrictions have affected our abilty to support them in this way. This has been supported by volunleers from the Church. Youth - We have a youth minister who provides a Youth Group on Friday nights called 'The Base. as well as other faith-based youth activities including a holiday club in the summer. He also works with the parish council to provide youth activities. Parish Magazine - The village benefrts greatty from our high-quality free parish magazine. Grayshott Today. This is a great vehicle for communicating evenls. clubs. and providing excellent editorial content which has fostered the feeling of community. Home Vi81ts - The Pastoral team have met periodically to make sure that those in need, both congreg8lion members and non-chuTch goers, can be visited and supported in their own homes. Holy Communion being taken periodically to individuals in the community and care homes. End of Llfo Care - The Vicar has provided end of life ministry to a number of people this year for whom this has been very much appreciated. This has been in conjunction with funer81 ministry. Ukralnian Communlty Support- After the invasion of Ukraine St Luke's connecled with a Ukrainian Pastor supporting him tohosl monthly Church Services in Ukrainian Iranslaled into English alongside a tea supported by the Red Rose Tearoom. We also hosted a fundraising concert for Ukraine in partnership wth the village Cafè owner raising £8.000. Safoguardlng and Anti-slavery - our Safeguarding has been assiduously overseen by Angela Haine. The PCC has signed an anti-modern Slavery policy, and one of the congregation members, Allison Sulcliffe, has become the Diocesan trainer on Anti-slavery, promoting awaneSS of the signs of Modern Slavery. The PCC has worked together to support the running of the church, and there have bèen efforts to address some of the challenges we face. Our Treasurer has diligently kept us aware of our increasingly ch8llenging financial situation, through the regular financial reporting, as well as the running of re-forecasting reports throughout the year, this has kept the vicar. church wardens and PCC aware of th8 trends of both income and expenditure. Adminlstratlon Team At the Annual Paiochial Church Meeting in April, Sheila Austin returned in the role of Church Warden, joining Edward Tobin. With Edward focusing on building maintenance and many practical proj8cts, with a team of depuly Church Wardens picking up practical tasks, including fire safely, and repairs.. Sheila has been assiduous in her support of the offi staff and administration, attending staff meetings, and bringing enormous energy to the role. Our co-opted Treasurer Viv Ward ensures our financial posrtion is clear, and the office staff provide the book- keeping function. During the year Mrs Johnston resigned as PA to the Wicar after many years of loyal service, and a recruitment prOsS was run by Clive Purkiss, assisted by Penny Thomas Mrs Lucie Thornton was appointed.
Parochial Church Council of St Luke's, Grnyshott Christian Education During the Sunday servIs a series of teaching was conducted to grow the congregation's understanding of their faith in practical ways. Subjec15 such as prayer, faith, and service were covered along wth other seasonal teaching relevant to the lives of those att8nding. Our SeiceS are streamed each week and are available for those who are unable to come to the Church in person. The Vicar and volunteers support both Communion and worship services in some of our Care homes. Our involvement wth Grayshott Primary School conlinues to grow through Susie Millard, a Licenced Lay Minister, and our Youth minister, Dan Bennett who deliver regular'open the Book ' assemblies. Dan also helps with lunchlime playground duties at the school. We are building the bridge belween the school and attendance at our Sunday services. This is helped by the youth club which is mainly attended by Grayshott school pupils. The school has seasonal services in the Church, which we continue to support, and host, including a brief address by the vicar. We also serve the local private schools- St Edmunds and Amesbury by hosting their Christmas Carol SeNi¢es in the Church. The Summer Holiday Club was a success wrth around 43 children attending. It was run by a leam of leaders under the guidance of Oan Bennett the youlh minister. It culminated in a Barbecue for all the parents and children. The bridge to Sunday servi¢e was made by having a group of children lead the rnusi¢ at the Sunday morning 10.30 service, and the Holiday club leam leading th8 service. Communlcatlon The slow ernergen from Covid has restricted Ouf putting on of p8riodi¢ invitational services, but the standard Sunday Services seek to welcome all who come and provide a context for people to altend and b8long. We conlinue to provide a weekly newsletter and all service informalion can be found onlin8 bul we will be working towards building better communicalion channels over the next year. The culture of inviting friends has meant that we have new people in the congregation, and we hosted a welcome tea in November for people n8W to the Willage. The intention this year. is to continue to work on the style, quality and content of the Church website and lo increase our social media presence. Pastoral The pastoral visrting and ministry to the Care homes in the parish is re£merging. We have also identified a need to support the caiers of children with Special Educational Needs (SENI and have been holding a 'Superheroes' group in the church rooms and a social meeting in the village pub. This group provides much needed respite and encouragement for parents and carers of children with SEN. Most of the pastoral care this year has been conducted through invitalional meals and on the telephone. The pastoral care function of the church has continued through a fatihful, but small and somewhat diminishing group, supporting the Vicar. Seasonal provision has been given to care homes and some individuals. We ran occasional communion services in church for Moorlands Lodge care home bul we struggled wtth attendance. We also host the Choir in the churGh, run by the Moorlands Lodge team.
Parochlal Church Councll of St Luke's, Grayshott Pra er Team We hold monthly prayer meetings for the World, our local cornmunity and for the Church. Brenda Schwartz and the Vicar held a Lent Course which included worship, teaching. bible study, a time to reflect and also an opportunity for craft. Personal prayer ministry continues to be offered as a part of regular Sunday Services, though thi5 is usually on a more ad-hoc basis. when required. Ukraine S•rvi¢è After the invasion of Ukraine by Russia on 24th February 2022 we were connected to a Ukrainian pastor, who was already in the area. St Luke's have supported him in setting up and running a monthly service for Ukrainian Refugees, with sung worship led in Ukrainian, and the whole service being translated into English. Volunteers from St Luke's provide transport allowing Ukrainians from all over the local area to attend. Wè also llost an English leacher in the Church rooms for Ukrainians learning English. Wor8hl Cont8m ora worshi 10.30am We had a review of the S8rvices which aimed to reduce the number of seryi¢es run by the Vicar to two servic8s eaGh Sunday, as well as trying lo addr8SS the provision of live music. We hav8 relied on recorded music for our sung worship during these ServiS, which has be8n difficult for some. however late in the year the Ukrainian Worship team have agreed to play Sundays a month - this has been warmly welcomed by the congregation. The Christmas services went well, with a great highlight being the Christingle Service returning to the Church after being outside in the rain last year. Also, a Nativity seNice incorporaling children who Prepared a drama nativity during an after-schcx)I club performed at th8 service which was very successful. This service brought more parents lo the church and continued to build the relalionship beeen the church and the school. Next year, we will continu8 to work on our family provision and consider the big question of h¢)w to further develop these family servic8S. Traditional worshi 8.30am 8.00 The Choir has struggled this year. though we have continued to wn traditional Book uf CoiTinion Prayer servIs. The aim to grow the Choir has not materialised and the financial situation has meant that although we have paid for an organist for individual services, we have not appointed a Choirmasterlorganisl on a full-lime basis. We have benefited occasionally from the Organ playing of Simon Clark, who has covered most of the non-choral seNices requiring hymns. Also, on the evening of the first Sunday of the month we hold an Evensong run by our Licensed Lay Minister Chris Grocock. And Sung Compline (Night Prayer> in traditional language, sung by the Vicar and congregation to Gregorian chant. Youth Work 'The Base. is a weekly secular Youth Club run by our youth minister Dan Bennett wilh financial help from East Harnpshire District Council. The Base is generally a well-attended event although attendance was still affected at times this year by the impact of Covid. Dan Bennett also continues to provide a great contact point for our youth, providing both spiritual support and more practical Youth aGtivtties. On Wednesday evenings Dan runs a Youlh Bible
Parochlal Church Council ol St Luke's. Grayshott Study, attended by those who are wanting to know more about the Christian Faith and thi5 group IS slowly growing. Through having the Foundation Governors at Giayshott School, we a growing the links with our School and the community. Babes and Toddlers Grou This group has been led by Julia Hedger and Liz Tippett. Julia retired from this leadership role during the year and Rika Pontin is now assisting Liz leading thè group. The group has been exlraordinarily successful, with around 25 carers with their children attending regularfy. The Vicar provides a musi¢al session during Ihe group when 30 minutes of nursery rhymes are sung. Bab8S and Toddlers is a great opportunity for parents and carers to gain support from each other as well as provKding a safe space for carers to help ease any feelings of isolation or loneliness. Ll¢encod La Mlnlsters We have two licenced lay ministers (LLM), Chris Grocock and Susie Millard, bolh of whom fit ministry around their jobs. Susie Millard takes a role that relates to children, our family services and taking assemblies in Grayshott Primary School. Chris Gro¢ock supports the incumbent in Milland church, lakes tradilional services at churches there while also running online zoom services for St Luke's and one evensong service a month. Sadly. our Emeritus retired LLM, Mrs Jill Fudge died during the year, a sad loss to our community having seNed faithfully for many years and been a stalwart in praying for the church during Morning Prayer. 2023 Tho maln task for 2023 is to continue to eslablish St Luke's as a thriving church community, With three main practical objectives: Increase attendance - To run an introduction to Christianity course (an Alpha course), inviting people from our well-established network in the village, through the many groups, and meals that are run by the Church Grow our Midweok home-based groups, growing the confidence of individuals to lead, through introducing a model of meeting, which is more accessible than a purely academic approach Increase our Flnanclal income- our first goal 1$ to break even, and then to increase our revenue so that we can continue lo build on our outreach activities. Thase will ba basod on growlng people who feel: Connected - in prayer to Gtyj, to scripture thfough a growing understanding, with the Church community through engaging and belonging to leams perfomiing various social, and spiritual activilies, and home-groups. Committed - to God and one another, in the work of sharing the Gospel with family, friends and neighbours. Confident and secure- The feeling of security comes from belonging, feeling loved and accepted and therefore growing in self-esteem. This is a key value in the Gospel, in that Christ came for all, and deemed every one of us worth giving his life for. This value is fundamental to the ministry of St Luke's. and we are seeing the fruits of this by seeing people grow in faith. having the courage to slep out, and do new things.
Parochlal Church Council of St Luke's, Grayshott The quality of lay leadership is very high. and a culture of opportunty and enablement is encouraged, where people can lead within the remit of their group. Through reporting back to the PCC each of the main teams communicate their achievements and needs. Servlces - continue to develop. under the leadership of Rev. Jeremy Haswell. The theme of the services is growing discipleship and maturing as believers. There 15 also a high quality of preaching from our committed ordained and lay preachers. Events - St Luke's continues to put on concerts including a Last Night of lh8 Proms (sadly cancelled this year at the last moment due to the death of Queen Elizab8th111 and a Christmas conGert and hopes to develop these concerts as fundraising opportunrties GonrtS are great opportunities to engage with those who don't usually frequent the church building. We continue to host services for the local schools both private and state, and we Continue to grow our relationship with Grayshott Primary engaging with both pupils and parents. The provi*ion of Occasional seNices - weddings and funerals, baptisms as well as Remembranc8 Day services builds our relationship wtih the local community. Members of the Church lead a small team (the Grayshott Square Events group), through whom we support the community with Christmas Carols in the square. This group looks for other community events we can support. In conclusion, we are looking forward to St Luke's continuing to grow through 2023. providing excellent spiritual and practical support for both individual and corporate spiritual growih. and to facilitate community cohesion and health, lo the besl of our ability, and be a key provider of support for the community from a Christian perspective. We are very much part of the village plans for the Coronation of King Chades111. overnance and mana em•nL Struclure Clergy Incumbent Other Licenced cler Licenced Lay Ministers Youth Minister Reverend Jerem Haswell Reverend Elizabeth Knifton Or Chris Grocock, Mrs Susie Millard Mr Daniel Bennett PCC M8mbershlp The PCC is a Charity. Members of the PCC are Trustees of the Charity and are normally either ex- officio or elected al the Annual Parochial Church Meeting (APCM), or at a meeting of the Parochial Church Council (PCC) to fill a casual vacancy. in accordance with Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election lo Ihe pcc. As of Dember 2022. the PCC was made up of the Vicar, an associate minister, two Churchwardens. two Deanery Synod representatives, eight elected Laty members and a co-opted Treasurer. There was a vacancy for a La'ty member.
Parochial Church Coun¢ll of St Luke's, Grayshott PCC Members who served during 2022 were.. Chairman Other LInsed Cler La Chairman Church Vvardens Secreta Treasurer Co-opted Reader Re resentative Deanery Synod Representatives Rev Jerem Haswell Rev Elizabeth Knifton Dr Edward Tobin Mrs Sheila Austin, Dr Edward Tobin Mrs Sheila Austin Mi Viv Ward Dr Chris Grocock Mr Clive Lthler (2020), Mrs Penny Thomas t8d9Ma 2022 Lay Members Mrs Anna Finey (2020- resigned 1 May 2022> Mts Alison Sutcliffe12020) Mrs Ros Balfour (2021) Mrs Floss Mitchell (2021) Mrs Philippa Whilaker {elected 22 April 2022 for one year) Mrs Frankie Kelly (2021) Ms All Murphy (elected 22 April 20221 Mr Clive Purkiss (elected 22 April 20221 Mr Jerem Hassell elected 22 ril 2022 Standlng Commlttee This Committee is elected by the PCC from its membèrship. 11 prepares agendas for PCC meetings and makes minor financial and management decisions in order to free the PCC for other matters. Ils members during 2022 were the Vicar, 2 Churchwardens, Treasurer and Ihe Secretary (in attendance) The Committee met on 6 occasions and also conducted Sle business by email. PCC Meetlngs The PCC met 6 times in 2022. Electoral Roll The ECtor81 Roll stood at 166 in Dember 2022 <169 in December 2021)
Parochial Chur¢h Councll of Sl Luke's. Graysh¢At Church Attendance 2022 The average or median Sunday attendance at the various services held throughout the year is seen below.. Median 2022 2021. 2020. 2019 2018 2017 Servlce 8.30 Hoil Communion 9.00 Choral Matins including choir monthl 10.30 (Servi format varies including children 6.00 Evenson 18 14 25 25 24 22 31 34 29 32 49 13 42 55 16 59 82 66 Icom Hol Comrnunion line 17 21 20 11.00 Thursda 10 12 Avera 2022 2021. 2020" 2019 2018 2017 Servic 8.30 Ho1 Commur)ion 9.00 Choral Matins includiro choir monlhlL_ 10 30 (service format varies Including children 6.00 Evensonglcompline 11.00 Thursda . JH01 Communion 19 13 29 25 25 25 31 30 33 55 17 43 13 48 16 61 28 73 30 73 31 12 The attendance al S eclal Sorvlcos was as follovM'. 2022 2021. 2020. 2019 2018 2017 East8r Day_ Services Harvest Festival Servic8 Remembrance Service Advent Carol Service Nine Lessons & Carols Service Christin le seiCe Christmas Eve Service Christmas Da Services 129 82 133 46 70 78 20 187 62 219 192 65 279 40 172 394 132 182 66 248 23 118 258 60 87 397 128 396 120 185 382 159 144 61 53 70 50 The services during 2020 and 2021 were affected by government restrictions to prevent th8 spread of Covid 19. When allowed, at least one Sunday service was performed in the church with restricted numbers. During reslrictions a YouTube seNice was shown each week as well as Zoom Sunday evening service. 10
Parochlal Church Coun¢ll ol St Luke's, Grayshott Financial Review Accounts The accounts and supporting notes are to be found on pages 13 - 25. The net deficit is £ (5.449) to which is added a loss on investments of £ {8.365) resulting in a net decrease in funds of £ (13,814} for the year. After all the year's movement the total of all funds is £131,235. In our previoLbS annual report, w8 promised to launch a Parish Funding Programme and this happened in the summer. Churchgoers Vre generous and we increased our regular giving subslanlially. Unfortunately, this only matched those who moved away resulting in a small reduction of outward giving. We are very grateful for the continued support of thos8 who donale regularly to aid God's work. Grants have been received from many 50urces,' Guildford Diocese provided two energy grants., Grayshott Parish Council supported our Youlh work. and East Hants DC allocated Ihree years of support to the Youth Club-"Base" from their Supporting Communilies Fund. We also received a grant from East Hants DC to pay haK the cost of a new and much needed leaf blower for the churchyard. Many donations were received, both large and small. for which we are most grateful After Covid therè were mor8 wedding and attendance at church increased the collections, letting ncome increased and the Christmas Concert raised the fundraising income. Altogether income rose by £28,000. Recognising the need to reduce expenditure the expenses Vre carefully monitored and everyone played their part to make this happen. As with the whole country, Energy prices increased. For us the new annual contract started in October. We calculated Ihat for the same usage as the previous year the cost of gas and electricity will increase threefold, most of this will impact in 2023 and steps have and are being taken to redu Consumption. Altogether we spent £5,000 less than last year. The various funds we have are for a variety of reasons, e.g. the building fund allows the PCC to put money aside in case of major repairs whilsl the bells fund is available for any needs of the bells. The general fund is for day-to-day income and expenditure and resulted in a deficrt of £ (6.9081 whilst the Youth Fund ran a deficit of £17,233). The two funds combined reserves are £61,361 and can support the deficit for a short lime. Looklng loard to 2023, the reducti of planned gNing income, energy ¢08ts and inflation provide a challenge that we must address as our reserves will not support us for ever. The covid related initiative, the Vicar's Discrelionary fund began Ihe year wth £5,062. received £4.096 generous donations and £3,051 was issued to those in need. The balance at the end of the year was £6,107 and is available for giving to the needy. PCC pollcy on reserves The policy is to ensure as far as possible Ihat those Funds other than the General Fund are fully represented by cash on deposit and investrnents. This criterion is met, whilst the General Fund is partly 50 represented. At the end of 2022, £28,726 (2021 £32.558) of the General Fund was invested and £13,966 (2021,. £17,075) on deposit. The other Reserve fund of over £10.000; the Buildlng Funds of £26,355 is in reserve to pay for necessary building work when required.
Parochial Chur¢h Council of St Luke's. Grayshott PCC policy on selection of investments The Churchyard Investments are in trust, being invested in the CBF Church of England Investment Fund. and are controlled by the Guildford Diocese. The policy on investing all cash in excess of working capital was reviewed in Febiuary 2005, when it was decided lo transfer a large proportion of the cash which was in the CBF Church of England Deposit Fund into the CBF Investment Fund. PCC policy on Outward Giving The PCC have appointed an Outward Giving Group which looks in depth at policies for distributing 10 % of Our unrestficted voluntary income to Gharities. In 2022 the group mel to consider the giving. They made recommendations to the PCC which were accepted. The outcome is detailed on page 25 of the A¢counts. Post Year.8nd Events There have been no post-year events which would affect the accuracy of the Accounts. Signed for and on behalf of Ihe PCC Reverend Jeremy Haswell (Chair) Mrs Sheila Austin (Church Warden) St Luke's Church Offi Headley Road, Grayshott Hindhead GU26 6LF Date: 28°dA 0023 l2
Parochlal Church Council of St Luk•'s, Grayshott St Luke's Church, Grnyshott Statement of FiNnclJl Aetivltlès For the poriod 01 tsunry 2022 to 31 Dec•Mr 2022 Unrestrlcied l)È919nat• Re8trf¢ts Endowmènl fund$ funds Total fund8 Prior year Total fun(Is funds lund• In¢omlng resourc•s IncomitJ resour¢88 from genefaled fund8 Voluntsry incom8 Activitie6 fr>r 9?rat#ll lun Investment income Ircomiw resources trom chantable aclivilio9 Othèr Ineon¥ng r880urc•s 117.876 36.755 179 154.631 4.179 145,092 975 743 30.3 23 1.833 2.599 37,9 1,870 20.386 6,755 Ttstsi In¢om• 159,244 1.432 45,452 206,128 177,323 R•soufyr•8 us•d Costs o10gner8ting funds Fundralsiny Iradkn9'. ol 900ds sokl and olher Costs Ch8rf1otde 8cllvilias Govornance cos1$ Othèr iisources u$• 1,892 180,828 49.257 209.885 215.929 Tctal gxpondltur• 162.320 40,287 211,$77 210,515 N•t Income I lexpendllur•l I•T6 beforo IrAMf•r 13,0761 1,432 13.8051 15,4491 139,1921 Tran$lws Gross transfers behwn funds. in Gr06s tronÈrs behveen funds- oul Other recognlsgd galns Iloss¢¥ G3lns i losses on invèsimeni 06$1 Goi$ cffj rwaluation, fixed assets. charity'¥ own use (3.832) 12.6721 11.8611 {8,3fj51 8.806 Nèt mo¥•ment In lund• 16,9061 11.240} 13.8051 11.8611 113,B141 130,2971 Ro¢on¢1118tlon ol lunds Tot*1 fvnds broughtlOrrd 33.92 36,624 15,807 146.049 175,346 Yot•l fijndi cattled fowward 51,782 32.688 32.819 13,946 131,235 145,049 13
Parochlal Church Councll ol Sl Lukg's, Grayshott Balance Sheet at 31 December 2022 At 31112122 £ At 31112121 £ Fix¢d as5Bis Inwsbiwn15 InDle54 & 51 62,704 71.070 62,7Q4 71.070 Current a55el¥ Debtors Inole 61 Bank Deposit¥ Cash ai nk And kn hand 7,459 53.248 25,972 12.491 87,515 81,C63 Lkntsliti Crediorn mouni8 18h.ng dw ¥1 rm {not• 7) 18.9BI 7,C44 N•1 tyJri6nt a880tB ¢wr•rt habilAi•i .531 73,979 Totsl 8s¥el$ • ¢UIIWI 131.23S 145.049 Totsl Ml ••srfS IlabWJlh 131.2JS 145.049 R•&•Thi•d by.. $1.782 58.690 004b3n4i•d 33,928 32.819 36,624 En¢JMMnl 13.946 15.807 FundJ ollh• ¢hufch Inole 91 131.235 145.049 These financial slalemenls were approved and authorised for issue by the PCC on 27 March 2023 and signed on their behalf by Reverend Jeremy Haswel Mrs Sheila Auslin Dale 2.5-d_J. 2092 14
Parochlal Church Coun¢ll ol St Luke's. Grny$hott Notes to the Financial Statement- lor the Year Ended 31st D¢cembor 2022 1. Accounting Policies The financial ststements have been prepared in accordan with the Church AccoLtnting Regulations 2006, the Charities Act 2011 and Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting standard 102 with effect from 1 January 2016. Funds General Funds represent the funds of the PCC that are nol subject to any reslrictions concerning their use and are available for application to the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. The purpose of any particular fund is noted in the accounts. The accounts include transactions, assets and liabili118s for which the PCC is responsible in law. They do not include the a¢counts of church groups that owe an affiliation to another body nor those that are informal gatherings of church members. Incomlng Re8ource8 Voluntary Income and Capltal Sourceg Collections are recognised when reiVed by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on covenanted or gift aid donations is recognis8d when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement. the 8mount due is quantrfiable and its ultimate receipt by the PCC is reasonably certain. InGom8 from fund raising 8Ctivities is accountèd for gross. Sales of books and magazines are accounted for gross. Income from the hire of church premises is recognised when the rental is due. Dividends are accounted for when due and payable. Interèst entitlements are accounted for as Ihey are received. Realised gains or losses are recognised when inveslmenls are sold. Unrealised gains or losses are accounted for on revaluation of investments on 31 $1 December. Regour¢e8 expended Grants and donations are accounted for when paid over, or when awarded. if that award creates a binding obligation on Ihe PCC. The Diocesan parish share is accounted fof when paid. Any parish share unpaid at 31* December is provided for as an operational (though not a legal> liability and is shown as a creditor in the Balance Sheet. Fixod Assets Consecrated and benefice property is not included in the accounts in accordance with s.9612) (al of the Charilies Act 1993. Within the church grounds there are Church rooms, valued for insurance purposes in excvss of £500,000 which are nol included in the accounts. Investments Inveslmenls are shown at market value. Fixtureg, fittings and office equipment Fixtures, fittings and equipment are written off when acquired.
Parochial Chur¢h Council ol St Luke's. Grayshott Notes to th• Financlal Stst•ment- lor the Y¢ar End•d 31st Demr 2022 Fircroft Trust The Vicar and ChurchyrdenS administer separately a Trust {"the Fircroft Trust.) set up in 1930 to benefit Grayshott Church of England Primary School. through the profit on rental received from the house "Fircroft" belonging to the Trust. In late 2005 the Trustees took over the administration which previously had been done by the Di0se. During the year lo 31 st December 2021 the Trust contributed £13,750 towards the school pond iefurbishmenl project and new seating for staffroom. 2. Penslon Fund Sl Luke's (Grayshott) PCC participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds th8 CWPF assels separalely from those of the Employer and Ihe other participating employers. CWPF has I0 sections.. 1. The Defined Benefits Scheme 2. The Pension Builder Scheme. which has two subsections.. a. a deferred annuity section known as P8nsion Builder Classic, and, b. a cash balance section known as Pension Builder 2014 Pen8ion Builder Scheme Both sections of the Pension Builder Scheme are classed as defined benefil schem&s. Pension Bullder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuty during employment based on terms set and r8viewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors. Pension Builder 2014 is a cash balan scheme that prove8 a lump sum which members Use lo pruvide benefils at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared. is payable, unreduced, from age 65 There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme's assets and liabililies to specific employers and that contributions are accounted for as if the Scheme were a defined contribution scheme. Thè pensions costs charged to the SOFA in the year afe contributions payable (2022.. £3,688, 2021.. £3,837}. 16
Parochlal Church Councll ol St Luke's. Grayshott Notes to th¢ Flnancial Statfjmenl - for th• Year Ended 31st December 2022 A valuation of th8 Pension Buikler Scheme is carried out once every three years. The most recent was Garried out as at 31 December 2019. The next valuation is due a5 at 31 December 2022. For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review. the Board chose lo grant a discretionary bonus of 10.1 % following improvements in the funding position over 2022. There is no requirement for defi'cit payments at the current time. For the Pension Builder 2014 section. the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the Current time. The legal structure of the scheme is suth that if another employer fails, St Luke's (Grayshott) PCC could become resporlsible for paying a share of that employer's pension liabilities. 17
ParochSal Church Council of Sl Luke's, Gray$hott Note$ to the Fininclol Slatemont- for thg Year Ended 31st Dec•rnber 2022 3. Analysls ol Inwme and eXndItur• For the ¢ar: 01 Janua 2022 to 31 D*mber 2022 Total Unrestri¢tsd D•slgnated Restricted Endowment Thls ar Last oar Incomlng re80ur¢ Incomln 1103 1104 1105 1106 1107 111e 1119 1120 1169 1173 1174 1175 Youth Worker Fund 1178 Grants - holid8Lclub 1171 Fursd Raisln Incne 1122 Dividends 1123 Interest R6c¢lved Incomlng r•sourc•8 Irom genfjrnt•d funds fot81$ r•soufC•$ fmm •nernt•d funds Income Tax Rttov cial Collections Church Collections 19,350 1.724 10.035 5.884 22.506 1.862 10,035 13,624 42 800 79,159 15954 581 7,957 23,094 144 4.848 138 Youth Minis ard Grants GhurchL. Gift-Aided Regular Glvi Non-Gift-Aided Givin Fbwer Fund Income Gran13 42 800 68.099 10.784 581 5,957 100 2,111 100 975 1,839 31 147.937 179 534 209 122,619 23 23 467 38.767 699 161,409 Incomlng resourcgs fmm charltabl• ctlvltl•s 1110 1111 1113 1115 1117 1176 Fees Parish Summer Hollda Ma azine Adverts LetiinL Bible Readin Outreach Evangelism. Mission Incomlng rnsource8 from charltabl• activities Total$ 10.666 1.409 12.075 645 15,775 1¢)0 e18 36.555 1.409 37.964 29.386 Other Incomln résourcas 1179 Other income I recei Other Incomlng resources Tolo1$ 70 6,685 6,685 6.755 Incomln r•sources Grand Total$ 159.244 1.432 45,452 206.128 177,323 18
Parochial Church Councll of Sl Luke's. Grayshoti Analysis of Income and expendllurg For Ihg ear- 01 Janu 2022 to 31 DernIr 2022 Total Unrestricled D¢•ignated Restrl¢tod EndowmeTrt Thi# ear LA$t yèar Ro•oUrC used Costs of 1362 oneratin fund$ Social Events ExLn8es Fundr8isinupen3es er•tin lund 321 1.371 1.692 321 1363 1.371 1.692 Costs ol 100 Charll&bh 8Ctlviti MinislLExpènaes ¥rii¥l¥ & Choir Dirédor 1302 1,487 220 1.487 339 1,113 105 1303 1304 653 653 TrAlnin 13C Ma 8zin¢ Ex S818riè8 HÈIV Room8 Utili ndrture 15.787 12.675 3.839 15,787 33.9S4 3.839 6.283 8,967 2,836 1,215 95.994 2,383 1 S.548 33,510 1307 1309 Ex n$ 1310 1311 Church Runnin Church Mainlon8ric• Cos1$ 8,844 13,624 2.744 1,175 9S,530 1,697 189 8.778 1312 1313 1314 Church Insur8n¢t H8lllRoom8 Inwr8nce Porish Sh?ré HalllRo¢Jm Non.Ulility ense¥ 1.215 1315 1.603 1316 1317 1318 Church ard Ex Mudc Grou Office RunninLCo$l$ 2.305 2.341 997 1,088 777 1320 1321 1322 1324 1325 826 828 Junior Chrth k?r Costs 81 81 208 2S2 Photo Bible Study 1326 Sundr MIsc8llaneous Grants Club ense$ 1327 1328 1329 1330 3,050 586 100 714 6,7eo Holida visi- Outreach. Evangellsm, Mis$Ksn 100 714 859 1331 1332 MissK)n AgefiriÈs Church Soo81ies 1.226 5.800 1.228 5,800 228 5,3C4) 6,SOO 124 1333 1334 Chanlie cial Collections Other (tw¥r{j GNI Bank Char 1.094 3,199 403 1335 3,199 403 3,087 349 1.373 9.000 3,837 1351 es 1352 Other Mana Rent paKJ Pension Pa Yovth Worker Ex familiès ex ement Cosls 126 9,220 13eS 1366 1367 ments 913 2.775 enses Youn 166 19
Parochial Church Coun¢ll ol St Luke's. Grnyshott Charitablo aclivities Totals Other ro$ources used 1339 enl Re 1340 sFundE otherresour¢•s used Totsl* 160,628 49,257 209,885 215.929 ement enditure Resour¢e$ ed Grand totals 162.320 49.2S7 211,577 216,515 4. & 5. Flxed Assets & Investments Fixed Assets cornprise investments held in two virtually unbreakable trusts restricted solely for the upkeep c the Churchyard. They consist of shares held within the Central Board of Finance Church of England (CBF) Investment Fund In 2005 the PCC invested £28,000 of cash in Other Funds, also into the CBF Investment Fund. Early in 2008 a further £1,500 was invested. Subsequently shares have been allocated to different funds dopending on their balances. Number of 8har•8 Value Markot Valu8 2022 2021 Movement Ralph Grave Guild of God's Acre Subtotal Fixed Assets 242 433 675 20.66 20.66 5,000 5,667 667 General Buildin Subtotal Investments 1,390 970 36 20.68 20.66 28.726 32,558 Total 035 62704 j 20
Paro¢hlal Church Council of St Luke's. Grayshott Notes to the Financial Statement- for the Year Ended 31 st December 2022 Dobtors & Prepayments 2022 2021 Income Tax Recoverabl8 Pre aid InsuTan¢e Premiums Rent due Contribution towards Youth Minister rent 5,968 1,711 5,562 1,627 270 616 Totsl Creditor8 & Accruals 2022 2021 Tolal, Gas & ElectricitL Sala, Tax, Nl & Pension Insurance owed by in51alment Ma azine advert income lor 2023 Pholocopler costs chUr¢h ard eXnseS Outward Service exLense3 Contribution towards rent anisl fees & lunin encies - osl box Chrislrnas flowers East Hanls DC sranl for 2023 Children's Society Christin le Ove ment of funeral char other Creditors 2,671 1.086 1,723 3,977 98 686 1,148 1,639 900 38 2.800 207 124 1,200 160 753 171 124 1.459 309 335 265
Parochlal Church Council of St Luk•'$, Grnyshott Notss to the Flnancial Statement - for the Year Ended 31st December 2022 8. Assets Analysls Debtors Fund osits Investments Banklcash Creditorn Totsl Unrestricted Funds General fund Dosi nated Funds Bells BuildinLs Fund Equipment Replacement Fund 1.699 6.323 13,936 20,259 1.303 1,303 Fund an Fund Vicar's Discretiona 4.240 187 4.240 187 5,000 Fund Youth Wtsrker Fund 5,000 Re8trlct¢d Funds Babe8 8 Toddlers Buildin$ Fund Church ard Funds 282 72 210 6,096 15 15 Flower Fund acy Fund MinislrLSuEport Fund New Pro ecl$ Fund an Fund Villaie 2 Church Vicar's DiscretionarLFund Youth Worker Fund Youth Worker Fund Villa 616 616 13 98 6,111 858 2,659 6.107 858 171 262 39 3,899 3.899 Endowment Funds Churchyaré Funds Totals 946 £10 698 131 235
Parochlal Church Councll of St Lulte's. Graysholt Notes to th8 Flnanclal Statem8nt- for the Year Ended 31st December 2022 Fund movement by type 01 January 2022 to 31 December 2022 Fund In¢omlng Outgoing Transfers balancos Resource Resource brought forward Fund and typ• Gains and Losse balances carrled forward Unrestricted General - General fund Sub-lotals Deslgnat•d Bell Building8 - 8uildings Fund Equipment- Equipment Replacement Fun Legacy- Legacy Fund Organ- Organ Fund Vicar - Vioarfs Discretionary Fund Youth Worker Fund Sub-totals R8Strleted Babes & Toddlèrs Buildings Buildings Fund Yard- Churchyard Funds Flower - Flower Fund Legacy Fund Ministry - Ministry Support Fund New Project Fund Organ - Organ Fund V2C - Village 2 Church Vicarfs Discretsonary FurKI YWF - Youth Worker Fund YWFV - Youth Vvorker Fund Villa Sub-totals Endowment Yard - Churchyard Funds Sub-totals 58,690 58,690 159.244 159,244 162.320 162,320 (3.8321 (3,832) 51.782 51,782 986 22,931 1.290 713 1.699 20,259 1,303 12,672) 13 3.534 187 706 4,240 187 5,000 32,688 33,928 1,432 (2,6721 376 995 450 581 166 1.886 511 210 6,096 15 616 6,787 76 35 62 2.154 8,739 2.965 4.096 20,740 6,294 5,568 6,111 858 2.659 6,107 4,579 4.067 1.264 2.015 5,062 11,812 110 7,145 2.321 3,051 27,973 6.294 36,624 45,452 49,257 32,819 1S.807 15,807 11.8611 11,861 13,946 13,946 Totsl8 145,049 206.128 211,577 {8,365) 131,235 23
Parochlal Church Councll of St Luke's, Grayshott Notes to the Financial Ststement- for thè Year Ended 31st Decembèr 2022 9.1cont.l Fund Movement Summary Notss Babes & Toddlers Fund - Set up in 2022 to support a weekly meeting of babes and tc(Idlèrs and their supporting adult. Building Fund - Set up in 2005 to cornbine Quinquennial and other related and redundant funds. Churchyard Fund Restricted fund set up in 1928. Consists of investments in two Trusts (see Endowments), the Income being used to maintain the churchyard. Also bènefits annually from r8stricted grants from the Commonw8alth War Graves Commission. Equlpm8nt Fund- Set up in 2003 to piovide for replacement of fixiures. fittings and equipment. Flowor Fund - Restricted fund, sel up in 2002 to receive restricted flower funds. General Fund - The main designated fund for day-tOTrday income and expenditure. Logacy Fund- Set up in 2013 to hold legacy money until the PCC approv8S their use. Mlnlstry Fund- Restri¢ted fund, set up in 2001 to receive 8 £10.000 restricted donation for supporting those in training for the Ministry. It was used for the first time in 2013 and then in subsequent years. MIs8lon Fund - set up in 2010 in wnsultation with HMRC. to receive restricted gift-aided donalions to enable Sl Luke's to 8UPPOrt specrfic overseas charity projects approved by the PCC. New ProJocts- Set up in 2014 to hold funds for potential new projects. Currently used to record Funds donated for a Choirmaster lorganist, together with young familias breakfasts Organ Fund Set up in 2008 for donations to pay for the major organ repairs. Vlcar's Dlscretlonary Fund - Designated fund, sel up in 1999 to enable the Vicar to make confidential grants and donations to any person or cause he sees fit. Village 2 Chur¢h- Set up in 2014 for donations from the V2C Appeal for maintenance of the church building. Youth Worker Fund - Set up in 2012 to fund St. Luke's contribution to the Youth Worker. Youth Worker - Village Fund - Set up in 2012 for contributions to the village component of the Youth Worker. Bell8 Fund - set up in 2018 to hold funds spectficalty to be used on the church bells. Vicar's Discretionary Fund- set up in 2020 to support those in need within the parish who are sufferin9 financially, largely due to the Covid crisis.
Parochlal Chur¢h Council of St Luk¢'$, Gray8hott 10. Grants Mission Agenci8s, Church Socioties. Charities, etc. 2022 £ 2021 £ Ibadan Handicapped School, Nigeria Testimony Faith Homes Children of the Promise, Romania St. Mark's, Bordon World Vision Acorn Trust Yei Teacher & Nurse College, S Sudan The Great Commission, Dolphin School. Kenya African Pastors Fellow511ip Elam Ministries Dohnavur Fellowship, India 2,800 1,500 500 2,500 228 500 2.199 500 2,800 2,500 1,000 2.500 228 2,000 1,087 1,000 1,000 1,000 500 500 Spoclal Collgctlon8 2022 £ 2021 £ Alzheimer's Research Mission to Seafarers Second Chance Children's Society 285 170 170 309 124 914 124 Total 1£2L9 'Some Special Collections donations are pabj directly into beneficiary account, so not included in totals for St. Luke's accounts. 25
Parochial Church Council of St Luke's. Grayshott Independent Examiner's Report to the PCC of St Luke's, Grayshott I report to the Trustees and members of the PCC of St Luke's, Grayshott on my examination of the accounts for the year ended 31 December 2022, which are set out on pages 13 to 25. My examination was Carried out in accordance with the Church Accounting Regulations 2006 {"the Regulations") and the Charities Act 2011 ("the Act"). Respective responsibilities of Irustees and examiner The charity's trL¢slees are responsible for the preparation of the accounts in accordan with the requirernenls of the Act. The chafity s trustees consider that an audit is not required for this year under section 144 of the Charities Act and that independent examination is needed. It is my responsibility to.. Exarnine the accounts under section 145 of the Charities Act. To follow all the applicable Directions given by the Charity Commission under section 14515>lbl ofthe Act, and; To state whether particular matters have come to my attention. Basis of independent oxaminer's statemènt 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 comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosufes in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below. Independent Oxamlner's ststement In connection with my examination. no material matters have come to my attention which gives me cause to believe that in, any material respect.. The accounting records were not kepl in accordance with section 130 of the Charities Act,. or The accounts did not aG¢ord with the accounting records.. or The accounts did not Comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a 'true and fair" view which is nol a matter considered as part of an independent examination. I have no COnrnS and have come across no other matleis in Connection with the examination to which atlention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signature.. Date.. fj(slLG Mr Christopher Kelly Flat 205 Braid Court 27 Nellie Cressall Way London E3 4RW 26