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
Se￿ices. 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 AntI￿laVery - 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. G￿Y$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 Se￿ICeS 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 ex￿lIent 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 ou￿ard 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 ChU￿h, Grayshott
Statsment of Financlal Actl¥W
For the period 01 January 2023 to 31 0¢￿mb*r 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.C*l
4,398
34,616
2.599
37.964
6,755
Total In¢om•
164.582
35A83
200.688
206.128
Rosourcès u$èd
Coslg of gener8tlno funds
Fundraising trading.. ¢o¥l
of goods sold and other
costs
Charitable act￿11¢$
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$ources b•lor• transl•r
6A74
801
11,9061
S.169
15,4491
Transfers
Gross transfers betr￿n
fvnds- in
Gross Ir8n$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
Investm￿ts Imt•8 4 & 51
8.603
62.704
CurTenl a5$8ls
08blor8 (nol• 61
Bank Dew8hs
C8sh 81 bank and In h•ryl
7,845
.430
51.968
8.295
53.248
25,972
118.243
87.515
Crodilor8.' Amount¥ folliw ¢Ju8 Sn one your 71
42.543
18,984
Nai currenl J¥sots lo￿ cutt￿1 li•bllb85
Totol •$¥•ts k*&ry Cu￿1 11a￿111￿¥
Tot81 net 888•ts1¢ts• li*Jilths
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¥1￿1
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 Coun￿1 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
L￿aCleS
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 re￿IP1S
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•stri￿od 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 e￿n388
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$m.
Mission
1.797
1.797
2.310
715
1,487
339
1303
1304
2,310
310
405
653
1305
1306
1307
1309
15,364
7.643
5,395
7,979
15,364
26,773
5,395
7,979
1,743
2,992
1.282
95.957
1,918
15,787
33,954
3,839
6,263
8,967
2,836
1,215
9S.994
2,383
19.130
1310
1311
1312
1313
1314
1315
1.743
2.992
1,282
95.957
1.918
1316
1317
81S
815
2,341
1318
1320
1321
1322
1324
1.279
1.279
1,690
826
15
183
15
61
183
208
1325
1326
1327
1328
1329
1330
1,650
1,650
853
3.050
586
100
714
653
1,093
1.093
1331
Mission Agencies
Church Socloti¥$
charit￿8
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 De￿rnber 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 requ1￿MentS 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