St. Luke's Church, Grayshott (The Parochial Church Council of the Ecclesiastical Parish of Grayshott) Report & Flnanclal Statements Year Ended: 31*t December 2023 Charity No: 1129168
P8roGhial Church of St Luke s, Grnyshott CONTENTS Page Annual Report 2023 3-12 Statement of Financial Activities (Summary) 13 Balance Sh88t 14 Accounting Policies and notes to the Financial Statements 15-25 Independent Examine¢s Report 26
Parochial Church of St Luke's. Grayshoft Re ort of the Parochial Church Council for the ear ended 31 December 2023 This year has been characterised by 'getting back to normal,, although some things have changed as a result of the constraints of the previous few years. The key aspect of this, is a growing confidence that what we plan can actually be executed, which en¢ourages more events lo be pul on. There has been a change in patterns of worship generally, and there is less consistenl church attendance which leaves our numbers down. Numbers have reduced. partly because people have died. people have moved into greater dep8ndenGy, and some are caring for family members. Som8 have left because things have changed, and they find what they wanl elsewhere. In general temis, St. Luke's continues to provide substantial public benefit through its work in the community. This is seen through.. Worship - Our Services mean any member of the public can access a wide varlety of worship, helping to connect people to God; the services range from monastic reflective nighl prayer to more contemporary services in modem language. The services provide a community and a context for personal growth, and thriving. Mental Health - We contribute to the health of Ihe village in a number of ways. The GP'S surgery has inilialed a Local Health Hub, and they have a Social Subscriber who has commented on how many social and community activitl8s we host at St Luk8's. The Friendship Lunch, the Oasis Coffee & craft time. The very well mainlained Churchyard is always open to all, and Church is open during daylight hours, both offering a quiet environment for reflection supporting individuals, menlal health. Our services provide a reflective context for anyone to come and lake stock of life. Communlty Llnks - Through the Office team, communications with our local community is maintained, keeping a positive presence and links with the Parish council, and other groups. They also help to administrate funerals, and other services connecting us with people at major life events. There is a strong link wlth the Civil Parish Council, cooperating with the events around public holidays and festivals. Social Activities - The Church Rooms and Church building enable us to host community lunches. and olher social activities and clubs, giving significant public benefit supporting parents and older people. Young families are supported through a weekly Babes and Toddler group, th8 lonely are inviled to W88kly-. Oasis GroL¢P for craft arid fellowship, a Thursday Lunch Club, and Day Centre, and also monthly.. Friendship Lunches , Coffee Momings. Men's Breakfast. Parish Breakfasl, Sl Luke's Women's Group, Aftemoon Taa. Schools and Chlldren - The links wilh Ihe Church School have grown significantly over the last year. The vicar and other chuich members are Foundation Governors at School, supporting the head and staff in delivering their statutory duties and Christian Curriculum. A team helps wilh assembli8s and other'gathered worship,. The School holds some assemblies and its seasonal end of tem services at the Church, and there is a clear priority to build the relalionship between the Church and the School.
Pamchial Church of Sl Luke's, Gtsyshott We assisted with the SIAMS inspectionlreport which was very good, and with the School in the area of Spirituality. See notes on the Babes and Toddlers group. Care Homes - The Pastoral Team supports a number of elderly people in care homes, and Christian worship services are provided for them on site. We also provide a spiritual home for a number of Care home workers who come to our Seices. Some of these are from diverse backgrounds. Youth - We have employed a part-time Youth Worker who has provided a Youth Group on Friday nights during term time, called Yhe Base" and other faith based youth activities. Parlsh Magazine- There is great public benefit through the free production and dislribulion of our high quality magazine, Grayshott Today. This is an organ for communicating events, clubs. and providing excellent editorial content which has fostered the building of community, with a message from the Vicar every month. Home Visits - The Pastoral team have met periodically to make sure that those in particular need, both congregation members and non-church goers, can be visiled and supported. Holy Communion being taken periodically to individuals in the Community and care homes. End of Llfe Care - The Vicar has provided end of Ilfe ministry to a number of people for whom this has been very much appreciate(J. This has been in conjunction with funeral mlnlstry lo parishioners. Our collaboration wilh local undertakers is extremely good. Ukrainian Community Support - W8 continue to host a Ukrainian Pastor and our local refugees host a monthly church Service in Ukrainian translated into English. W8 organise transport for them, and help wilh a tea supported by the Red Rose Tearoom. Dlverslty - We hosted a London bas8d Gujarati fellowship Summer outing at St Luke's, and have numerous nationalities in the congregation. Safeguardlng and AntIlaVery - our Safeguarding has been assiduously overseen by Hilary Loder and Penny Thomas. The PCC has signed an anli-modern Slavery policy. The PCC has worked together with the Church Wardens to support the Vicar in running the church, and great efforts have been put in to accomplish our goals. Our Treasurer has diligently kept us aware of the financial situation through regular reporting, running re-forecast reports throughout the year. and other management reports and our Stewardship Volunteer, has kepl us aware of the trends of both income and expenditure. Adminlstrallon Team At Ihe Annual Parochial Church Meeting in April. Edward Tobin and Sheila Auslin assisted the Vicar in chairing the meeting. Edward focusses on building maintenance and many practical projects, wilh a team of deputy Church Wardens picking up practical tasks. including fire safety, and repairs., Sheila has been assiduous in her support of the Office staff and
Parochial Church ofst Luke's, Grayshott administration, and bringing enomious energy lo Ihe role. Our co-opted Treasurer Viv Ward advises on all financial matters, and the Administralor facilitates the running of the church. Since Lucie Thornton resigned from the post of employed Administrator, Anna Gilderson was employed. Christian Education The ongoing role of preaching is to educate our congregation in aspects of the Bible. Our serviGes are streamed each week, and are available for those who are unable to come to the Church. The Vicar and volunteers support both Communion and worship services in some of our Care homes. Our involvement with Grayshott Primary School continues to grow through Susie Millard, a Licensed Lay Minister, delivering 'Open the Book, assemblies. We are building the bridge between Ihe school and attendance at our Sunday services, and the youth club, which are mainly attended by Grayshott School pupils. The Sch¢)ol has seasonal services in the Church, which we wlll continue to support, and host, including a brief address by the vicar. We also serve St Edmunds and Amesbury Schools by hosting thèir Christmas Carol SeNiGes In the ChurGh. The Home groups have continued faithfully this year. and continued to ba a pastoral and social support to their members. The Sunday school has dropped in numbers lo sometimes only having three or four children, this is an area requiring attention in th8 next year, as we try to build up our link with young famili8S. The Summer Holiday Club was a success for the Children attending, run by a team of leaders under Dan Bennett the Youlh Worker. It culminal8d in a Barbecue for all the parents and children. The bridge to Sunday service was made by having a group of children lead the music at the Sunday moming 10.30 service. and the Holiday club team leading the servica. Communlcatlon The standard Sunday Services seek to Welcome 811 who come. and provide a context for people lo attend, and belong. The culture inviting friends has meant that we have new peopla in the congregation. We have put on a welcome tea for people new to the Village, and continue to reach out to the businesses and other aspects of the life of the Village. We have activated a Facebook page to communicate our services to the public, and worked on our Website, so that events are updated in the Calendar regulady. The Church web site has been updated in look. and we continue to try to keep it updated and relevanl. Pastoral The pastoral visiting and ministry to the Care homes continues. One of the n88ds has been to support carers, and parents of children with special needs. We have supported a group for these although it has stopped using the Church facilities. Most of the pastoral Gare this year has been conducted through invitational meals, and on the lelephone. Seasonal provision has been given to care homes, and some individuals. Pra er Team We hold monthly prayer meeb'ngs for the World, our local community, and for the Church.
Parochial Church of Sl Luke's. GY$hOtt Ukraine Service We have just marked the 2nd anniversary of the mass invasion of Ukraine by Russia on 24th February 2022. The service for Ukrainian Refugees in Ukrainian continues. They appreciate this anormously. Worshi Contem ora worshi 10.30am Our contemporary worship service has grown over the last year. although the attendance by any specific individual is less consistent. We now have significant level of diversity in our services, and the band is led by Ukrainians, and includes a Colombian. We also have African Nations. Asia, and Europe represented. Th8 Christmas services went well, with a great highlight being the Families Candle Service. Also a Nativity Service incorporating children who prepared a drama Nativity durlng an after- school club held at Grayshott School came to the Service in the Church. This broughl parents to church, and fostered the relationship with the school. We are addressing how to incorporate families and children into our services. A families service is in planning stages. Traditional worshi 8.30am 6.00 The Choir sings at Evensong, and Matins services. We hope to grow the Choir next year, and adv8rtise to include as many as possible to sing in a specially constituted Festival Choir for Christmas. Sung Compline (Night Prayer) in traditional languag8, sung by the Vicar and congregation to Gregorian Chant has proved to be very popular with thos8 who come, it is something w8 want to promote as a cont8Xt for good health and well-being. Youth Work The Base Youth Club, is a well-attended weekly event. provided a good Youth provision for the village. Dan Bennett continued to provide a great contact point for our youth, both in spiritual support and in Youth work, as well as on Wednesday evenings a Youth Bible Study. He help8d our LLM Susie to run assemblies at the Church School. Dan left in August following a transition of our structure from full-time to part-time provision. After a recruitment process, Rhys McLaren was employed and has kept the work going seamlessly, with the support of an excellenl leam. The Base Youth Club is funded by a Supporting Community Funding grant from East Hampshlre District Council. Through having three Foundation Governors at Grayshott School, we are growing the links with our School and the community. The Youth provision has been supplemented during the year by a grant from East Hampshire District Council, supporting the secular Youth Club run by Dan and then Rhys. We are very grateful for this. Babes and Toddlers Grou led by Liz Tippett and Rikka Ponton. The group has been extraordinarily successful, often 25 parents and carers with their children attending. The Vicar provides a live musical section with 30 minutgs of sung nursery rhymes. The educalional benefits to the children are obvious and well-studied, and can be seen in the confidence and soeialisalion of the children. This is also an excellent networklng opportunity for parenls and car8rs to gain support from each other. Llcensed La Ministers We have two Licensed Lay Ministers (LLM) Chris Grocock. and Susie Millard, both of whom fit ministry around their jobs. Susie Millard takes a role that relates to children, our Family
Parochial Church of Sl Luke's. GTryshott services, and taking assemblies in Grayshott Primary School. As well as leading two Evensong SeICeS a month in St Luke's, Chris Grocock supports the incumbent in Milland Church leading traditional services at churches in their benefice. 2024 The main tasks for 2024 are to continue to esiablish St Luke's as a Ihriving community. at the heart of the village. We have three main practical objectives= Increase attendance - To run an introduction to Christianity 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 midweek 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 flnancial income . to break even, and exce8d that so that we can build up our outreach activities. We support the Diocesan priorities of Growing DisGiples, Growing Diversity. Growing Community, by prioritising prayer and hospitality in all we do. Thasè will be based on growlng people who feel: Connected - in prayer to God, to Scriplure Ihrough a growing understanding, with the Church community through engaging and belonging to teams performing various social, and spiritual activities, and home-groups. Committed- to God and one another. in the work of sharing the Gosp81 with famlly, friends and neighbours. Confidènt- in terms of building individuals up, confidence is a matter of s8lf-esteem, and security. Security comes from belonging. and feeling loved and accepted, and s81f- esteem 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 in the ministry of St Luke's, and we are seeing people grow in faith, and the courage to slep out, and do new Ihings. God so loved the worfd thal he gave his only begotten son that whoever believes in him should not perish, but have everlasling lifg. The quality of lay leadership where it exists is very high. and a culture of opportunity and enablement is encouraged, where people can lead wilhin the remit of their group. Through reporting back to the PCC each of the main teams communicate their achievements and needs lo the centre, and in general the provision is of exlIent quality. Servlces - conlinue to develop, and under the leadership of Rev. Jeremy Haswell, the theme of the sorvices is growing discipleship, and maturing as believers. The Staff team is operating well together with staff meetings once a week. and the Church Wardens working very closely in the management of the day to day business of the church. Events- St Luke's conlinues to put on concerts planning a Last Night of the Proms and a Christmas concert, and since the end of the year has eslablished a new FundraisinglEvents committee wilh concerts and an annual programme of fundraising opportunities, and engaging with those who don't frequent the church building. We continue to host services for the local schools both privale schools, and Ihe Church School, Grayshott Primary, this grows our relationships with them. and engagement with both
Parochial Church ofst Luke's. Grayshott pupils and parenls. The provision of Occasional services, weddings and funaral, and the baptism of infants, also builds our relationship with the community, as well as providing the Remembrance Day service for the whole village. Members of the Church lead a small team comprising the Grayshott Square Events group, through whom we support the community with Christmas Carols in the square, and consider other opportunities to bring the local community together. In conclusion, we are looking forward to St Luke's continuing to grow through 2024, providing excellent spiritual and practical suppori for both individual and corporate spiritual growth, and to facilitate community cohesion and health, by being at the heart of village life, 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 Coming year including the Dementia Action Week in May 2024, and are planning a St Luke's Festival of arts, crafts and flowers. bringing people together and providing teas over a bank holiday weekend. Structure overnance and mana ement. Clergy Incumbent Other Licenced clergy Licenced Lay Minislers Reverend Jeremy Haswell Reverend Elizabeth Knifton Dr Chris Grocock, Mrs Susie Millard PCC Membershlp The PCC is a Charily. Members of Ihe PCC are Trustees of Ihe Charity and are normally eilh8r ex-offiGio or elected at the Annual Parochial Church Meeting IAPCM), 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 lo reglster on the Electoral Roll and stand for election to the PCC. As of December 2023, th8 PCC was made up of the Vicar, an associate minister, hvo Churchwardens, Deanery Synod representatives, eight elected Laity members and a co- opted Trgasurer. Th8re was a vacancy for a Laity member. PCC Members who seN8d during 2023 were: Chairman Rev Jeremy Hasw&ll Other Licensed Clergy Rev Elizabelh Knifton Lay Chairman Dr Edward Tobin Church Wardens Mrs Sheila Austin. Dr Edward Tobin Secretary Mts Sheila Austin Treasurer {Co-OPted) Reador Mr Viv Ward (re co-opted 19 April 2023) Dr Chris Grocock Representative Deanery Synod Representatives Lay Members Mr Clive Loder (2020, re-elected 19 April 2023), Mrs Penny Thomas (2021 re-elected 19 April 2023) Mrs Alison Sutcliffe (tem7 ended 19 April 2023) Mrs Ros Balfour (2021 } Mrs Floss Mitchell (Resigned 5 April 2023) Mrs Frankie Kelly (2021) Ms Alice Murphy {elected 22 April 20221 Mr Clive Purkiss (elected 22 April 2022)
Parochial Church ofst Luke'4 Grayshott Mr Jeremy Hassell {elected 22 April 2022) Mrs Philippa Whitaker (2022 re-elected 19 April 2023) Mrs Hilary Lod8r (elected 19 April 2023) Mrs Anne Gale-Jones (elected 19 April 2023) Stsndlng Committee Thls Committee is elected by the PCC from its membership. It prepares agendas for PCC m8etings and makes minor financial and management decisions in order to fr88 the PCC for other matters. Its members during 2023 were the Vicar. 2 Churchwardens. 2 PCC members, Treasurer and the Secretary (in attendance). The Committ88 met on 6 occasions and also conducted some business by email. PCC Meotings Th8 PCC met 6 tlmes in 2023. Ele¢toral Roll The Electoral Roll stood at 157 in December 2023 (165 in December 2022)
Parochial Church of St Luke's. Graysholt Church Attendance 2023 The average or median Sunday attendance at the various services held throughout the year is seen below: Median 2023 2022 2021" 2020. 2019 2018 Servlce 8.30 Hol Communion 9.00 Choral Matins includin choir 10.30 Service format varies Includin childr&n 17 18 14 25 25 24 NIA 31 34 29 47 49 42 55 59 62 12.00 Hol Communion 6.00 Ev8nson Icom lin8 11.00 Thursday Holy Communion 13 13 13 16 17 21 10 Avera 2023 2022 2021" 2020. 2019 2018 Service 8.30 Hol Communion 9.00 Choral Matins includln choir 10.30 Service format varies includin chlldren 12.00 Hol Communion 6.00 Evenson Com line 11.00 Thursday Holy Communion 18 19 13 29 25 25 31 34 30 51 55 43 48 61 73 14 15 17 13 16 28 30 The attendance at S eclal Services was as follows: 2023 2022 2021. 2020. 2019 2018 Easler Da S8ivice5 Harvest Festival Service Remembranco Service Advent Carol Service Nine Lessons & Carols Sorvi Christingle Service I Candle Service Christmas Eve Service Christmas Da Services The seNic8s durlng 2020 and 2021 were affe¢led by govemmenl restrictions to prevent the spread of Covid 19. When allowed, al least one Sunday seNice was perfom)ed in the churth with restricled numbers. During restrictions, and subsequenuy, a YouTube servic* wa8 shown each week as well as a Zwm Sunday evening service. 158 38 206 23 76 129 82 133 46 70 78 20 187 62 219 192 65 279 40 172 23 118 258 258 397 396 80 122 60 87 61 53 70 50 128 194 120 185 10
ParoohNal Church ofst Luke s, Grayshott Financial Revlew Accounts The acGounls and supporting notes are to be found on pages 13- 25. The nel surplus is £5,169 to which is added the gain on revaluation of inveslments of £5,899 resulting in a net increase in funds of £11,068 for th8 year. After all the yearfs movement the total of all funds is £142,303. During the year regular giving has decreased but this has been compensated by an increase in other income. We have received grants from Collier Trust for youth work, Hidden Gardens of Grayshott for flowers in the churchyard. Guildford Diocese providing an energy grant, East Hants DC Supporting Community Fund, Hampshire CC and Grayshott Parish Council all supporting the Base youth club. Many generous donations were received both large and small as well as a legacy. Much hard work was put into fund raising wilh coffee mornings. Purkiss Sunday lunches, Parish lunches. Harv8st supper, a Christmas concert and a youth stall at the Coronation celebrations. This is to name but a few activities and we are grateful for all the hard work and generosity. As in pr&vious years we recognised the need to reduce expendilure and the expenses wer8 carefully monitored and everyone played their part to make this happen. Unfortunately this was not enough and we were forecasting a large deficit. This necessitaled our not replacing our office administrator at the beginning of the year and when matters did not improve we made our Youth Minister redundant. Here we were supported by a large anonymous donor which allowed the youth work to continue until the end of August. The Youth Programme was reorganised to continue Youth work cenlred on "the Base- Youth club. Though these measur8s were put in place the PCC wère concemed that savings were nol enough and so we had to suspend our monthly payments to th8 Diocese from July. The Diocese offered thelr guidance and Revd David Senior, DI0$an Mission Enabler for Stewardship and Evangelism and Archdeacon Martin Breadmore addressed the PCC. As a result Revd David launched a parish funding programme at an October service which was followed up by emails to our congregation. This has resulted in some increases in giving which allowed us to restart our Parish share payments at a reduced rate. We said that we would pay the outstanding amount as long as we made a surplus and, thankfully, this has happened and we are able to do this. The balancing amount is included in our slated results. Looking forward to 2024 we have set a deficit budget but hope that since that was prepared we have had initiatlves to better this and are looking forward optimistically. The Vicar's Discretionary fund began Ihe year with £6,107. It ceIVed £1,616 and paid out £1,650 to those in need leaving a balance of £6,073. PCC pollcy on reserves The policy is to ensure as far as possible that those Funds other than the General Fund are fully represented by cash on deposit and investments. This criterion is met, whilst the General Fund is partly so represented. At the end of 2023, £31.428 (2022 £28,726) of the General Fund was invested and £25,060 (2022; £13.966) on deposit. 11 is the policy of this church to hold in reserves the equivalent of three months general running osts, including salaries (£39,253). The unrestricted reserves are £59,927 so this requirement Is Govered. however the forecast for 2024 is a deficit and so this reserve is considered appropriate. It is also our policy to hold amounts in reserve for any future building work and the amount set aside of £29,561 is considered appropriate. This policy will be reviewed in e1ve months, time.
Parochial Church of St Luke's, Grayshott PCC policy on selectlon of investments The Churchyard Inveslments are in trust, being invested in Ihe CBF Church of England Investment Fund, and are controlled by the Guildford Diocese. The policy on investing all Gash in excess of working capital was reviewed in February 2005, when il was decided to Iransfer a large proportion of the cash which was in the CBF Church of England Deposit Fund into the CBF Investment Fund. PCC poll¢y on Outward Givlng The PCC have appointed an ouard Giving Group which looks in depth at policies for distributing 10 % of our unrestricted voluntary income to charities. For the 2023 allocation the group met to consider the giving. In January 2024 they made recommendations to the PCC which wer8 accepted. The outcom8 is detailed on page 25 of the Accounts and the payménts have been accnjed. Post Year-end Events There have been no post-year events which would affect the accuracy of the Accounts. Signed for and on behalf of the PCC Reverend Jeremy Haswell (Chair) Mrs Sheila Austin (Church Warden) St Luke's Church Office Headley Road, Grayshott Hindhead GU26 6LF Date: 22*J+d&+ 12
Parochial Church of Sl Luke s, Gr8yshott St Luke's ChUh, Grayshott Statsment of Financlal Actl¥W For the period 01 January 2023 to 31 0¢mbr 2023 UnT•$tri¢ted funds D•slgnated nds R¢$trl¢t•d funds Endowmenl fvnd5 Total funds Prlor year Total funds In¢omlng r850urces Incoming rasource$ from generated funds Vdunlary income Acliviubs lor 9enwaling funds Investment income Inc(wring iesources from charitab18 activities Other incorning re3our¢es 121,436 7,824 32,196 153,632 8,020 154.631 4,179 1.198 34.124 139 462 3.Cl 4,398 34,616 2.599 37.964 6,755 Total In¢om• 164.582 35A83 200.688 206.128 Rosourcès u$èd Coslg of gener8tlno funds Fundraising trading.. ¢o¥l of goods sold and other costs Charitable act11¢$ Governan costs Other resources usgd 1,095 1,095 1.692 157.013 37.389 194,402 209,885 Total •xpendltur• 158,108 37,389 195.497 211,577 N•t Income I l•xpetr)dltur•l ro$ources b•lor• transl•r 6A74 801 11,9061 S.169 15,4491 Transfers Gross transfers betrn fvnds- in Gross Ir8n$fer$ behyeen funds- out Other re¢ognl$¢d9oln• / losses Gains I losses on investment assets Gains on Valuall0n, fixed assels charfl s own use 8.031 6.031 11,0311 15,0001 16.0311 2,702 1.88S 1.312 5.899 18,36S1 Not mov•m•nt In funds 8.145 {2.5141 4.125 1.312 11,0¢8 113.8141 Rg¢onclllation of fund¥ Total funds brought forward 51,782 32,688 32,819 13,946 131,235 145.049 Total fund$ cathed forward 59.927 30.174 1S.258 142,303 131,235 13
Pamchial Church ofst Luke's, Grayshott Balance Sheet at 31 December 2023 At 31lfW23 £ At 31M2122 £ Fixed assets Investmts Imt•8 4 & 51 8.603 62.704 CurTenl a5$8ls 08blor8 (nol• 61 Bank Dew8hs C8sh 81 bank and In h•ryl 7,845 .430 51.968 8.295 53.248 25,972 118.243 87.515 Crodilor8.' Amount¥ folliw ¢Ju8 Sn one your 71 42.543 18,984 Nai currenl J¥sots lo cutt1 li•bllb85 Totol •$¥•ts k&ry Cu1 11a111¥ Tot81 net 888•ts1¢ts• liJilths Ropreseni•d by. Unrestrkt•d 59.927 51.782 D•sbJn818d ,174 32,e88 Ro4¢1¢d 36,944 32,619 Endo%Ym•nl 15,258 13.948 Funds ollhè chur¢h Ino¢• 91 Th8s8 fln8ncl81 Jtslement8w•re 4pprov&J and 8vlhrfft¥ for tylh2 PCC on 25 March 2024 and 6kJned on the* bthallby R•ver8nd Joremy H4¥11 Sheila Auslln - 2ts1 Af,12oz¥ 14
Parochiel Church Council of St Luke's. Gtsyshott Notes to the Financial Statement- for the Year Ended 31st Decernber 2023 1. Accounting Policies The financial statements have been prepared in accordance with the Church Accounting Regulations 2006. th8 Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities 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 thal are not subject to any restrictions onGerning their use and are available for applicalion 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 accounts of church groups that owe an affiliation to another body nor those that are informal gatherings of church members. Incomlng Resources Voluntary Income and Capltal Sources Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is fecognised only when received. Income tax recoverable on covenanted or gift aid donations is recognised when the income is recognised. Grants and legacies to Ihe PCC are accounted for as soon as the PCC is notified of its legal enlillement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. Income from fund raising activities is accounted 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. Interest entitlements are accounted for as they are received. Realised gains or losses are recognis&d when inv8Stments are sold. Unrealised gains or losses are accounted for on revaluation of investments on 3111 December. Resources exponded Grants and donations are accounted for when paid over, or when awarded. if that award creates a binding obligation on the PCC. The Diocesan parish share is accounted for when paid. Any parish share unpaid al 31" December is provided for as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet. Flxed Assets Consecrated and benefice propety is not included in the accounls in accordance with s.96 (21 la} of the Charities Act 1993. Within the church grounds there are Church rooms, valued for nsurance purposes in excess of £500,000 which are not Induded in the accounts. Investmonts Investments are shown at market value. Fixtures, fittings and office equipment Fixtures, fittings and equipment are written off when acquired. Fircroft Trust The Vicar and Churchwardens administer separately a Trusl (Xhe 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 administered by the Diocese. During the year to 15
Parochial Church Council of Sl Luke's, Grayshott 31st December 2022 the Twst contributed £ 2,100 towards the swimming instructors for the school and staff Christmas and end of term meals. After this contribution the Trust showed a profil of£13,390 which will be carried forward for new school projects plannad for 2023. 2. Pension Fund Sl Luke's (Grayshott) PCC participated in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administ8r8d by the Church of England Pensions Board, which holds th8 CWPF assets separately from those of the Employer and the olher participating employers. CWPF has two sections.. 1. The Defined Benefils Scheme 2. The Pension Build8r Scheme, which has two subsections. a. a deferred annuity section known as Pension Builder Classic, and. b. a cash balance section known as Pension Builder 2014. Penslon Bullder Scheme Both sections of th8 Pension Builder Scheme are classed as defined benefit sch8m8s. Pension Bullder Classic provides a pension. accumulated from contributions paid and converled into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment retums and other factors. Penslon Bullder 2014 is a cash balance scheme that provldes a lump sum whlch members use to provide benefits al retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added b8fore retir8ment, depending on investment returns and other factors. Th8 account. plus any bonuses declared. is payable. unreduced, from age 65. Th8re Is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is Considered to be a mulli-employer scheme as described in Section 28 of FRS 102. This is because il is not possible to attribute the Pension Builder Scheme's assets and liabilities to specific employers and that contributions are a¢¢ounted for as if Ihe Scheme were a defined contribution scheme. The pensions costs charged to the SOFA in the year are ontributions payable (2023.. £1,897. 2022.. £3.688}. A valuation of the Pension Builder Scheme is carried out once every three years. The most recenl was carried out as at 31 December 2019. For the Pension Builder Classl¢ section. the 2019 valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review effective 1 Janu8ry 2014, the Board chose to grant a discretionary bonus of 6.70/0 to both pensions not yet in payment and pensions in payment in respecl of services prior to April 1997., and a bonus on pensions in payment in respecl of post April 2006 service so that the pension increase was 50/. (where usually it would be calculated based on inflation up to 2.50/0). This followed improvements in the funding position over 2023. There is no requirement for deficit payments at the current tim8. 16
Parochial Chur¢h Council of St Luke's. GTryshott 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 next valuation is due as at 31 December 2022. Calculations for this are currently under way. The legal struclure of the Scheme is such that if another employer fails, St Luke's (Grayshott) PCC could becomè responsible for paying a share of that employer's pension liabililies. St Luke's had an active member until August 2023 but have no active members since then. 17
Parochial Church Coun1 of Sl Luke's, Grayshott Notes to the Financial Statement- for the Year Endgd 31st Decembor 2023 3. Analysis of Income and expenditure For the year: 01 January 2023 to 31 Dèeembtr 2023 Total Vnrestrlctgd Oesignated Restrlcted Endovmignt This year Last year Incoming rnsour¢•$ Incomlng r¢sour¢es from genernted funds 1103 Income Tax Rgcov. 19.927 1104 Special Collections 2,105 1105 Church Collections 9,541 1106 Sundry Donations 17,604 1107 Youth Mlnlslry 1116 Churchyard Grants 1119 Gift-m'ded Regular Giving 1120 Non-Gift-AJded GSving 1169 Flower Fund Income 1173 Grants 1174 LaCleS 1175 Youth Worker Fund 1178 Grants - holiday club 1171 Fund Raising Income 1122 Dividends 1123 Interest Received Incomlng resources from generated funds Totals 2.035 21,962 2,105 9,541 28,051 22,506 1,862 10,035 13,624 42 800 79,159 10.447 553 7,040 553 63,728 9,571 31S 215 9.232 9,888 21S 10,232 5,000 2,359 15,954 581 7,957 1,000 5.000 2.359 2,111 7.824 537 661 130.458 8,020 4.179 1,910 1,900 2.488 699 166,050 161,409 1,373 139 139 35,453 In¢omlng resources from charltab19 actlvltles 1110 F88s Padsh Summer Holiday Club Magazine Adverts Leth'ngs 8ible Reading F'ship Outreach Evangeli8m. Mission Incomlng resources fmm charitable aclivities Totals 8,629 1.210 15.763 8,522 462 9.091 1,240 15,763 8,522 12,075 864 15,775 9,150 30 1113 111S 1117 1176 100 34.124 30 34,816 37,964 Other Incomlng re$our¢as 1179 Other incomè I reIP1S OtherlnGomlng resour¢e5 Totals 6.755 Incomlng resources Grand Tota13 164.582 601 35,483 200,666 206,128 L8
Parochial Church Council of St Luke's, Grdyshott Analysi$ of income and oxponditure For tha yoar.- 01 January 2023 to 31 Decembèr 2023 Total Unr•striod De8lgnat•d R?¥trlcted Endovnnent Thls year Lost year Resources used Costs ofg6n•r•tlng fund$ 1362 Social Events Expenses 1363 Fundr8i8ing Expgnses Costs of gen•rallng funds 321 1,371 1.692 1,095 1,095 1.095 Charlt&bl• *ctlvAtI8s 1302 Ministry Expenses Organists & Chc4r Diwlor Upk•èp of S8Nc•$ Training Magazlne Exp¢ndilure Saladé8 Halv Rooms UlllSly Exp8nsa$ Church Runnlng Costs Church Maintenance Church Insurane8 HalllRooms Insuran PBrish Shar8 HalllRoom Non-utslity Expenses Churchyard en388 MUS Group oirie4 Runniry Costs Youth Group A¢#Svlts"es Junior Church Photocopier Costs Bible Study Bible Reading Flshlp Sundry Expenses Miseollaneous Grants Hollday Club Visiting Clergy Outreach, Ev8ngell$m. Mission 1.797 1.797 2.310 715 1,487 339 1303 1304 2,310 310 405 653 1305 1306 1307 1309 15,364 7.643 5,395 7,979 15,364 26,773 5,395 7,979 1,743 2,992 1.282 95.957 1,918 15,787 33,954 3,839 6,263 8,967 2,836 1,215 9S.994 2,383 19.130 1310 1311 1312 1313 1314 1315 1.743 2.992 1,282 95.957 1.918 1316 1317 81S 815 2,341 1318 1320 1321 1322 1324 1.279 1.279 1,690 826 15 183 15 61 183 208 1325 1326 1327 1328 1329 1330 1,650 1,650 853 3.050 586 100 714 653 1,093 1.093 1331 Mission Agencies Church Socloti¥$ charit8 Spocial Collectlons Other Oulward Giwng Transfer of costs between funds Bank Charges Other Management Costs Rent paid 1,228 1.228 5,800 1.500 1,497 4.327 1.228 5.800 1,500 1,094 3,199 1332 1333 1334 1.497 4.327 12.1251 1335 1344 2.125 1351 $43 543 403 1352 59 6,440 126 9,220 1364 19
Parochial Church CounGil of St Luke's. Grayshott 1365 P8n5ion Payments 1366 Youth Worker Expenses 1367 Young families expen5e5 Charltable a¢tNitlÈs Totals Otherr•source$ used 1339 Equipment Replacement Buildings Fund Expenditure Other resourc6$ u$ed Totals 1.868 1,897 3.688 168 166 336 157.013 37.389 194.402 209,885 1340 R8sourc08 used Grand totals 158,108 37.389 195.497 211,577 4. & 5. Flxed Assets & Investments Fixed Assets comprise investments held in two virtually unbreakable trusts restricted solely for the upkeep of 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 Ihe CBF Investment Fund. Early in 2008 a further £1,500 was invested. Subsequently shares have b88n allocated to different funds depending on their balances. Number Value of shares Market Value 2023 2022 Movemonl Ralph Grave Guild of God's Acre Subtotal Fixed Assets 242 433 675 22.61 22.61 5,470 5.000 470 842 General Buildings Subtotal Investments 1.390 970 22.61 22.61 31,428 28,726 2,702 Total 20
Parochial Church Council ol Sl Luke s, Gr8yshott Notes to the Flnancial Slatement- for the Year Ended 31st December 2023 6. Debtors & Prepayrnents 2023 2022 Income Tax Recoverable Prepaid Insurance Premiums Intoresl du8 re¢eived 3.1.24 Contribution towards Youth Minister rent 5,271 1.821 753 5.968 1,711 616 Totsl 7. CrodStors & Accruals 2023 2022 Total. Gas & Electdcity Salary, Tax. Nl & Pension Insurance ow8d by inslalment Parish Share Magazine advert income for 2023 Photocopier ¢osts Churchyard expenses Ouhvard glving Service expenses Organist fees & tuning Agencies - post box East Hanls DC grant for 2023 Children's Society- Christingle Overpayment of funeral charges Other Creditors 1,084 389 1,827 11,978 7,041 115 2,671 1,086 1,723 3,977 98 196 2.800 207 124 1,459 3,899 309 100 335 12.627 228 378 2,986 3.822 68 Total 21
Paroehial Church Council of St Luke's, Grayshott Notes to the Financial Statement-for the Year Ended 31st De¢ember 2023 8. Assats Analysis Debtors & Banklcash Creditors Fund Deposits Investments Total Unrestricted Funds General fund Designated Funds Bells Buildings Fund Equipment ReplaGemenl Fund Legacy Fund Organ Fund Vicar's Discretionary Fund Youth Work8r Fund 1,992 7,555 24 89 2,016 22,144 14.500 1,345 18 1,363 4.464 4,464 187 187 187 131 Restrlcted Funds Babes & Toddlers Buildings Fund Churchyard Funds Flower Fund Legacy Fund Ministry Support Fund New Projects Fund Organ Fund Village 2 Church Vicar's Discretionary Fund Youth Worker Fund Youth Worker Fund Villagè 511 511 7,417 99 550 7,417 99 541 5,748 5,849 1,023 3,394 79 182 72 163 148 185 14.196) 5,827 6,031 1,095 3,557 6,073 3,290 2.494 5.925 3.105 6.690 Endowment Funds Churchyard Funds Totals 142 303
Parochial Church Gouncil of St Luke's, Grayshott Notes to the Financial Statement - for the Year Ended 31st December 2023 9. Fund movement by type 01 January 2023 to 31 December 2023 Fund Incoming Outgoing Transfers balances Resource Resources brought forward Fund and type Gains Fund and balances Losses carried forward Unrestricted General - General fund Sub-tolals Designated Bell Buildings - Buildings Fund Equipment - Equipment Replacement Fund Legacy- Logacy Fund Organ - Organ Fund Vicar - Vicar's Dl$cffjUonary Fund Youth Worker Fund Sub-totals Restrlcted Babes & Toddlers Buildings - Buildings Fund Yard Churchyard Funds Flower- Flower Fund Legacy Fund Ministry - Minlslry Support Fund New Project Fund Organ- Organ Fund V2C - Village 2 Church Vicar's Dlscrellonary Fund YWF - Youth Worker Fund YWFV - Youth Worker Fund Villa Sub-totals Endowment Yard - Churchyard Funds Sub-totals 51,782 51.782 164,582 164,582 158,108 158,108 {1,0311 (1.0311 2,702 2,702 59,927 59,927 1.699 20.259 1,303 317 2.016 22,144 1.363 1,885 60 4.240 187 224 4.464 187 5.000 32,688 5.000 15,000) 601 1,885 30,174 210 6,096 15 616 637 1,321 900 244 336 511 7,417 99 550 816 310 5,568 259 5,827 6,111 858 2,659 6.107 4.579 2,229 237 2.641 1.616 15,497 9.902 2,309 6,031 1,095 3,557 6,073 3.290 2,494 1,743 1.650 21.786 8,439 5,000 1,031 32,819 35.483 37.389 6,031 36,944 13.946 13.946 1,312 1,312 15,258 15,258 Totals 131.235 200.666 195.497 5,899 142,303 23
P8rochial Church Council of St Luke's, Grayshoft Noles to the Financlal Statement - for the Year Ended 31st December 2023 9. (cont.} Fund Movement Summary Notes Babes & Toddlers Fund- Set up in 2022 to support a weekly meeting of babes and toddlers and their supporting adult. Building Fund - Set up in 2005 to combine 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 benefits annually from restricted grants from the Commonwealth War Graves Commission. Equlpmenl Fund- Sel up in 2003 to provide for replacement of fixtures, fittings and equipment. Flower Fund - R&stricted fund, set up in 2002 to receive restrict8d flower funds. General Fund - Th8 main deslgnated fund for day-to-day income and expenditure. Legacy Fund- Set up in 2013 to hold legacy money until the PCC approves thair use. Mlnlstry Fund - Restricted fund, set up in 2001 to receive a £10,000 rastricted donation for supporting those in training for the Ministry. It was used for the first time in 2013 and then in subsequent years. Misslon Fund - set up in 2010 in consultation with HMRC, to receive restricted gift-aided donations to enable St Luke's to supporl specific overseas charity projects approved by the pcc. New Projects - Set up in 2014 to hold funds for potential new projects. Currèntly used to record Funds donated for a Choimaster lorganist. together with young families breakfasts Organ Fund - Sel up in 2008 for donations to pay for the major organ repalrs. Vlcar's Discretlonary Fund - Designated fund, set up in 1999 to enable the Vicar to make confidential grants and donations to any person or cause he sees fit. Vlllage 2 Church - Set up in 2014 for donations from the V2C Appeal for maintenance of the church building. Youth Workor 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. Bells Fund- set up in 2018 to hold funds specifically to be used on Ihe church bells. Vicar's Discretlonary Fund - set up in 2020 to support those in need within the parish who are suffering financially, largely due lo the Covid crisis. 24
Parochial Church Council ofst Luke's, Grayshott Notes to the Financlal Statement- for the Year Ended 31st December 2023 10. Grants (i) Mission Agencies, Church Societies, Charities, el¢. 2023 £ 2022 £ 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 Fellowship Elam Ministries Dohnavur Fellowship. Indla 2.800 2.800 2,500 1,500 500 2.500 228 500 2,199 228 1000 2.327 1,000 500 1,000 2.000 500 500 (1> Speclal Collectlons 2023 £ 2022 £ Alzheimer's Research Mission to Seafarers Second Chan Children's Society Midhurst Palliative Ca Royal British Legion Debra Charity Rosemary Foundation 297 265 170 170 309 252 282 283 283 1497 914 Total 'Some Special Collections donations are paid directly into beneficiary account, so not included in totals for St. Luke's accounts. 25
Parochial Church Council of St Lukè'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 Dernber 2023, which are set out on pages 13 to 25. My examinalion was carried out in accordance with the Church Accounting Regulations 2006 {"the Regulations") and the Charities Act 2011 {"the Act.). Respectiv8 responsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Act. The charily'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: Examine the accounts under section 145 of the Charities Act, To follow all the applicable Directions given by the Charity Commission under section 145{51(b} of the Act, and- To state whether particular matters have Come to my attention. Basls of Independent examinerfs slatement 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. 11 also includes consideration of any unusual items or disclosures in the accounls, and seeking explanations from the Irustees 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 fairf view and the report is limited to those matters set out in the statement b810w. Independent examlner'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 kept in accordance with section 130 of the Charities Act., or The accounts did not accord with the accounting r8cords- or The accounts did not comply with the applicable requ1MentS 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 fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of th8 accounts to be reached. Signalure.. Dale: T714(24 Mr Christopher Kelly 7 Argus Road Bristol BS3 3NY 26