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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1129632
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2024

for

The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 26
Detailed Statement of Financial Activities 27 to 29
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees for the Year Ended 31 December 2024

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2024. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
ThePCCmetsixtimesduringtheyearin2024.ThePCCalsometforanextraordinarymeetinginFebruaryto discuss
HR-related matters.

OBJECTIVES AND ACTIVITIES

Aims and purposes

StJohn'sParochialChurchCouncil(PCC)hastheresponsibilityofco-operatingwiththeincumbent,theRev'd James
Rattue,inpromotingthewholemissionoftheChurch,pastoral,evangelistic,socialandecumenical,inthe ecclesiastical
parishofFarncombe.ItalsohasresponsibilityforthemaintenanceandupkeepoftheChurchandChurchRoomof St
John's.

Objectives and activities

OurparishMissionStatementis"OpentoGod;OpentoAll;OpenforYou".Wedeliveronthispurposethrough the
following activities:
The maintenance of St John's Church and Churchyard is required to facilitate this work.

Social investments

The PCC has consideredthe Charity'sCommission'sguidanceon publicbenefit,and believesthatthe charityhas complied
with the regulations through the furtherance of its charitable aims and objectives.
Page 1
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees for the Year Ended 31 December 2024

ACHIEVEMENT AND PERFORMANCE

Summary

2024markedthe175thanniversaryofStJohn'sChurch,anditwasayearofprideandcelebration.Despite balancing
unexpected spending, we successfully showcased our vibrant community through various initiatives and events.
We heldourannualSpringFairin May andourVillageShow in August,bothwere well supportedby the local community
andkeepgoingfromstrengthtostrength.TheMothers'Union,ToddlerGroupandMessyChurchhavecontinued their
activities in 2024.
In addition,this year saw the launchof a new groupcalledCottonOn, an offshootfrom Kettle'sOn, whichmeets monthly
to provide an afternoon of crafting and community.
Thelocalgroupsandorganisationsthatusethebuildinghavecontinuedtheiractivities.TheseincludeSlimming World
meetings,ABRSMmusicexams,danceandpilatesclassesandconcertspresentedbytheGuildfordJazzSociety, the
GodalmingChoralSociety,BigGroupSingandtheGuildfordVoxCommunityChoir.Thechurchalsoactedasa polling
station for the General Election on the 4th of July.
AspartoftheChurchofEngland'sactiontobecomecarbonneutralby2030,wecontinuetoholdaBronzeaward from
EcoChurchforourcurrentactivities(asobtainedin2021).Welooktobuildonthisinthenextfewyearstomeet this
challenging target.

Public Worship

Regular Services

Our pattern of regular services for most of the year has been:
Sunday
- 8:00am Said Eucharist
- 10:00am Sunday Space* (1st Sunday), Sung Eucharist (other Sundays)
- 6:30pm Sung Eucharist (1st Sunday)
- 7:30pm Said and Sung online Compline (2nd Sunday)
Tuesday
- 10:30am Said Eucharist
Morning and evening prayer are said every day except Thursdays (9am and 5:30pm)
*Sunday Space is a less formal service typically focussed on a particular theme.
Attendanceat the main 10:00amSundayservicehas increasedto 55-65 people(mainlyadults),whichis higherthan 2023
of 45-55 people.

Messy Church

MessyChurchgainedmomentumin2024withsixservicesheldduringtheyear.Manyofthefamilieswhoattend, hear
aboutMessyChurchthroughourToddlerGrouportheFarncombeInfantsSchool,enablingustostrengthen existing
links.The attendance does ebb and flow depending on community activities but continues to be very successful.

Special Services

We receive several visitors from outside our regular congregation for our Crib service at Christmas.

Roman Catholic Services

Our friends from St Edmund's Church have continued to run a weekly Roman Catholic Mass on Sundays at 8:45am.
Page 2
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees for the Year Ended 31 December 2024

Forest Church

We continuedForest Churchin 2024 (it was launchedin 2022). Whilst the number of attendeeswas stable across the  year,
theinitiativehasn'tseenanynewcomersintothechurch.Wewillreviewthisservice,alongsideotherservicessuch as
Sunday Space to ensure they are meeting their objectives.

Pastoral Care

Atthe2024AnnualParishChurchMeetinginApril,therewere95peopleontheElectoralRoll(2023:105).During the
year, 10 baptisms,3 weddingsand 7 funeralswere conductedat St John's or by the clergy at the crematorium(2023: 13,  2
and 14, respectively). Support is offered to the families involved with these services.
The Churchis left openfora few hourseachdayforprivateprayerto offera spaceforanyonewhowouldliketo pray or
justsit.Votivecandlesareavailableforpeoplewhowishtousethem.ItisimportantthattheChurchisopen and
accessible as much as possible.

Mission and Outreach

Discipleship - After School Club

Thisactivity,heldweeklyduringterm-timeatFarncombeInfantSchool,remainspopularwithaninterestedgroup of
children. Volunteers from St John's organise craft activities and games with a Bible-story theme.

Stewardship

We continuedto appealto the congregationto increasemonthlyPlannedGiving(regulardonations)and make use of Gift
AidandtheParishGivingScheme(PGS),whereappropriate.Thisistosupportthecostsofdeliveringleadershipin the
Parish,includingpastoralwork.AnyleftovergivingthengoestowardsthemaintenancerequiredintheChurch, its
buildings as well as the rental properties.

Fellowship - Mother's Union (Farncombe and Godalming Joint Branch)

Branchmembers have continuedto supportprojectsin the area by collectingitems for emergencytoiletrybags for  people
admitted to the Royal Surrey County Hospital.

Links with Other Organisations

Diocese of Guildford

StJohn'sisaParishoftheDioceseofGuildfordandusestheservicestheyprovide,includingtheDiocesan Advisory
Committee (for advice and guidance on work to the church buildings) and Safeguarding team.

Deanery Synod

Representativesfrom St John's,bothClergyandLay,meet regularlywithmembersof otherAnglicanchurchesin the area
at the Deanery Synod to discuss issues of local concern and share news from around the Deanery and Diocese.

Churches Together in Godalming and District (CTiGD)

StJohn'sactivelysupportsCTiGDbothfinanciallyandthroughvolunteeringatevents.In2024,therectorofSt John's
served as the chairman of CTiGD.

Trinity Trust Team

St John's is one of the churchpartnersof the TrinityTrust Team (TTT), a local charityengagedin Christianyouthwork with
youngpeopleaged7 to 18 in the FarncombeandGodalmingarea.Theirworkin Farncombeincludessupporting students
at BroadwaterSchoolandrunninga StreetTeam to meet andengagewithyoungpeoplearoundthe village.We continue
to support TTT through the provision of a house for the Director at a slightly reduced market rent.

Farncombe Infants School

Page 3
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees

for the Year Ended 31 December 2024

WehavestronglinkswithFarncombeInfantsSchoolasitwasformerlytheChurchSchool.Weappointthree School
Governors(theRectorandtwoFoundationGovernors)andtheRectorattendstheschooltotakeassembliesduring the
year. Children leaving the school in the Summer were presented with a children's Bible.

Community Activities

Farncombe Villager

TheFarncombeVillagerisourParishmagazineandispublishedfivetimesduringtheyear(2023:fivetimes).It is
distributedaroundtheParishviavariousoutlets,includingthelocalshopsandmedicalcentres.Themagazine is
free-of-charge.RegularcontributorsincludeFarncombeInfantsSchool,BroadwaterSchoolandthe Mother'sUnion. Local
businesses pay for advertisements and contribute articles to the magazine.

Spring Fair

TheSpringFairinMaywasonceagaina greatsuccess.Ittookplaceinandaroundthechurch,featuringnumerous stalls
and a variety of entertainment.

Village Show

TheVillageShowtookplaceinAugustandfeaturedexhibitsoffruit,vegetables,art,andcrafts,alongwithvarious other
stalls available for visitors.

Toddler Group

Our Toddler Group remains popular with most weeks reaching full capacity.

Hearing Champions

Our hearing-aid clinic sessions, offering routine maintenance for standard hearing aid devices, continued throughout 2024

Kettle's On

Thisgroupoffersactivitiesandopportunitiesforachatforpeoplewhoarehousebound.Regularsessionswere held
throughout 2024, including a trip to the Farncombe Community Garden in the autumn.

Quiz Night

After the inaugural event in 2023, the Quiz Night was once again a great success and enjoyed by everyone in attendance.

Single Tracks

SingleTracks,formedinlate2023bytwoeagerparishioners,providesanopportunityforsingleparentstoget together
andsupportoneanother.Thishascontinuedmonthlyin2024withasmallgroupofparentsandchildren,who also
enjoyed a picnic together in Broadwater Park in the summer.

Cotton On

Launchedinautumnof2024,CottonOnwasinspiredbysuggestionsfromattendeesofKettle'sOnwhowanteda craft
group.MeetingonceamonthonaWednesdayafternoon,theinauguralsessionsaw19people,includingboth existing
church members and newcomers, participate in various crafts.

Outward Giving

St John'shas a policyof donating10% of the moneyraisedthroughits PlannedGivingscheme to supportprojects locally,
nationallyandinternationallyinthanksgivingforthesupportthatwereceiveandtosupporttheworkofthe worldwide
church of which we are a part.
In2022and2023we hadcappedourdonationsto5% aswe geareduptopre-pandemicOutwardGivinglevels.In 2024,
weincreasedthisto7.5%andourdonationsincludedsupporttotheMothersUnionLiteracyProject,BritishRed Cross,
Shelter, Citizen's Advice and Phyllis Tuckwell Hospice appeal.
Page 4
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees

for the Year Ended 31 December 2024

As we did in 2023, the collectionof tinnedgoods made at our 2024 Harvest Festivalservice was donatedto the  Godalming
& Villages Community Store.
We will consider returning to our policy of 10% in 2025.

Church and Churchyard

The Churchand ChurchRoom are made availablefor hire and were used by a varietyof groupsduringthe year, subject to
safety procedures.
TheQuietGardeninthechurchyardisusedbymanypeoplecomingtothevillagecentre.Volunteershavebeenable to
continue meeting monthly for Working Parties. Funds for this work are raised through sales of the Farncombe Calendar.

Volunteers

The PCC would like to thank the staff and volunteers who make possible the work at St John's.
Page 5
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees

for the Year Ended 31 December 2024

FINANCIAL REVIEW

Summary

The PCC is gratefulfor the continuedsupportof the parishioners,in the face of continuedcost of living pressuresat home.
It was a toughyearfinancially,withourcashflowsresultingina shortfallinourparishsharepaymentsfor2024(this has
since been fully paid in 2025).
Despitethedecreaseinincome,wewereabletocontrolourexpendituretoensurealowernetexpenditureresults of
£6,659 (compared to a net expenditure of £11,139 in 2023).

Income

Incomedecreasedcomparedto2024,mostnotablyduetoadecreaseindonationsandlegacies(£76,031in 2024
comparedto£83,261in2023).Theincomefromhiringthechurchbuilding(£23,331in2024comparedto£20,450 in
2023)andtheincomefromtherentalproperties(£24,818in2024comparedto£24,003in2023)remainkeyto the
longevity of our work.

Expenditure

We agreedto increaseouroutwardgivingtargetfrom5% to 7.5%as we lookto meet ouroutwardgivingpolicy.This has
beendifficultaswebalancethefinancialconstraintsofourcommunitywiththecostsofmaintainingtheChurchand its
buildings.
ThePCCcontinuestoworkwiththelettingagentsof73BinscombeCrescentand26TudorRoadtoconduct various
maintenanceprojectsandensurewecanmaintainamarket-relatedrental.Therewaslimitedexpenditureincurred on
these properties in 2024 (compared to the works required in 2023).

Outlook

Withourkeyannualeventsbecomingmoresuccessfulaswellasthecontinuedgrowthinourcommunity outreach
programmes, we remain focused on achieving a profitable position (if not, a lower loss) in 2025.
Likely items of major expenditure over the next year include the following:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of PCC members

ThemethodofappointmentofPCCmembersissetoutintheChurchRepresentationRules.AllChurchattendees are
encouraged to register on the Electoral Roll and stand for election to the PCC.
ThePCCheldregularmeetingssixtimesduringtheyearinJanuary,March,May,July,SeptemberandNovember. An
additional meeting was held in February to discuss HR-related matters.
The Staff Team and sub-committeesof the PCC (Worship& Nurture,and Mission& Outreach)met betweenmeetings and
reported back to the full PCC.
Page 6
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees

for the Year Ended 31 December 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Volunteer Management

The PCC ensures that all those who support its activities on a voluntary basis are:
Organisers of activities are also given a regular chance to discuss their role with the Rector.

Paying Staff

ThePCCwillpayitsstaffandcontractorsopenly,fairly,andregularlyviathemonthlypayrollmanagedbytheoffice. In
2024,theonlydirectemployeeswere theofficemanagerandbookkeeper.The officemanagerrolewas made redundant
duringtheyear.Thecleanerandorganistsareself-employedandpaidonthisbasis.Organistsarepaidperservice; other
staffwillnotbepaidlessthantheUKlivingwage.Volunteersmayfromtimetotimebegrantedhonorariabythe PCC:
such sums are discussed in PCC meetings and minuted.

Risk Management

Allactivitiescarriedoutinthenameof theChurchrequirea writtenriskassessmentwhichis presentedtothePCC. Such
riskassessmentsnametheposition-holdersresponsibleformanagingriskandincludeascheduleforreview. Risk
assessments are kept in the office.

Complaint handling

Complainantsdecidewhetheracomplaintconstitutesaformalcomplaintrequiringrecording.Suchacomplaintis either
madetotheRectordirectly,ortheyaremadeawareofitassoonaspossible.Evenifacomplainantdoesnotwish a
complainttobemadeformally,theRectormayneverthelesskeepconfidentialnotesofthematter.Complaints against
churchofficersthatcannotbelocallyresolvedorcomplaintsmadeagainsttheRectormustinvolvetheArchdeacon. Full
recordsmustbe madeof the progressandresolutionof the complaintandstoredin the closedcabinetin the office. This
policydoesnotcoversafeguardingmatters,whicharedealtwithaccordingtotheDiocesanSafeguardingPolicy as
adopted by the PCC.
Page 7
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees

for the Year Ended 31 December 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Financial Management

The churchofficehastheresponsibilityof payingroutinebills,purchasingcleaningandsanitarymaterialsand stationery.
Small items of expenditure of up to £50 in value are cleared by the Rector.
TheSacristanhastheresponsibilityofpurchasingsuppliesforservices.Itemsofexpenditureofupto£100invalue are
clearedbytheRector.Otherchurchmembersmakingpurchasesonbehalfofthechurchmustsubmitclaims for
recompense with accompanying receipts and documentation. Forms are available from the church office.
The RectorandChurchwardensmayauthoriseitemsof expenditureof valueupto £500,reportingto thenextPCC about
such decisions taken.
All otherworksmust be authorisedby the PCC. Significantitems of expenditureinvolvingworksby outsidecontractors of
over £1,000 in value should proceed only after two quotations, and preferably three, have been sourced.
Checks and controls comprise:

Investments

ThePCCmanagesitsinvestmentsinaccordancewithitsfiduciaryresponsibilitytosafeguarditsassetsand income.
However,it alsohas regardsto ethicalconcernsandmay chooseto move its assets from funds,accountsor organisations
whicharefromtimetotimedeemedbythePCCtobeincompatiblewithaChristianmoralapproach,sothatitis not
derivingincomefrom,or contributingresourcesto,activitiesit wouldnotchooseto support.Thismeansmaximisation of
income is not the prime concernof the PCC in managingits investmentsor the use of its assets, for instanceits properties.
The state of the PCC's investments are regularly reported to it by the Treasurer.

Reserves Policy

It is PCC policytomaintaina balanceonunrestrictedfunds(wherepossible),whichequatestoapproximatelysix months
unrestricted payments, to cover emergency situations that may arise from time to time.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1129632

Principal address

St John's Church Parish Office
St Johns Street
Farncombe
Godalming
GU7 3EJ
Page 8
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees for the Year Ended 31 December 2024

Trustees

PCC members who have served from 1 January 2024 until the date this report was approved are as shown below.

Incumbent

The Revd James Rattue - Chairman

Churchwardens

Helen Gee (resigned May 2023 and reappointed November 2024)
Geoff Coote (resigned November 2024)
Michael Hornbrook

Secretary

Vacant

Treasurer

Ashleigh Ryninks

Deanery Synod

David Preston

Elected members

Jackie Butcher
Marjorie Cawley
Sarah Coote
Phillipa Bevan
Jane Jopson
Shirley Martin
Laurie Parkes
Sue Petty
Graeme Pullen
Natalie Roberts

Independent Examiner

Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA

Bank

LLoyds TSB
49 High Street
Godalming
Surrey
GU7 1AT
Page 9
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Report of the Trustees for the Year Ended 31 December 2024

Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..........................................................................
Revd J Rattue - Trustee
Page 10

Independent Examiner's Report to the Trustees of

The Parochial Church Council of the Ecclesiastical Parish of Saint John,

Farncombe

Independent examiner's report to the trustees of The Parochial Church Council of the Ecclesiastical Parish of Saint John, Farncombe

IreporttothecharitytrusteesonmyexaminationoftheaccountsofTheParochialChurchCouncilofthe Ecclesiastical
Parish of Saint John, Farncombe (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying out
myexaminationI havefollowedallapplicableDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
Act.

Independent examiner's statement

I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concernsand have come acrossno othermattersin connectionwith the examinationto whichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A J Bennewith FCA, FCPA, FFA, FFTA, DChA, FRSA
Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA
Date: .............................................
Page 11
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Statement of Financial Activities

for the Year Ended 31 December 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
75,928
Charitable activities
Children's work
527
Church activities
40,811
Other trading activities
2
10,752
Investment income
3
1,040
Other income
85
Total
129,143
EXPENDITURE ON
Raising funds
3,519
Charitable activities
Grants paid
3,911
Children's work
512
Church activities
119,472
Total
127,414
Net gains on investments
434
NET INCOME/(EXPENDITURE)
2,163
RECONCILIATION OF FUNDS
Total funds brought forward
468,760
TOTAL FUNDS CARRIED FORWARD
470,923
Restricted
funds
£
103
-
12,663
-
-
-
12,766
-
-
-
21,588
21,588
-
(8,822)
281,655
272,833
31.12.24
31.12.23
Total
Total
funds
funds
£
£
76,031
83,261
527
657
53,474
51,345
10,752
10,763
1,040
957
85
350
141,909
147,333
3,519
3,730
3,911
2,818
512
562
141,060
152,991
149,002
160,101
434
1,629
(6,659)
(11,139)
750,415
761,554
743,756
750,415
The notes form part of these financial statements
Page 12
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Balance Sheet

31 December 2024

Notes
FIXED ASSETS
Tangible assets
7
Investments
8
CURRENT ASSETS
Debtors
9
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
428,411
19,382
447,793
1,724
40,076
41,800
(18,671)
23,129
470,922
470,922
Restricted
funds
£
250,000
-
250,000
-
22,834
22,834
-
22,834
272,834
272,834
31.12.24
Total
funds
£
678,411
19,382
697,793
1,724
62,910
64,634
(18,671)
45,963
743,756
743,756
470,922
272,834
743,756
31.12.23
Total
funds
£
665,000
18,948
683,948
2,700
67,474
70,174
(3,707)
66,467
750,415
750,415
468,760
281,655
750,415
The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issueon .............................................
and were signed on its behalf by:
.............................................
J Rattue - Trustee
The notes form part of these financial statements
Page 13
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements
for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewith the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof  Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicablein the UK and Republicof Ireland(FRS 102) (effective 1 January2019)', FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011. The
financialstatementshavebeenpreparedunderthehistoricalcostconvention,withtheexceptionof investments
which are included at market value, as modified by the revaluation of certain assets.

Income

All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa commitment
but not accrued as expenditure.

Tangible fixed assets

Freehold property is commercial property which is stated at fair value.
Officeequipmentincludescomputers,photocopierandthefiredetectionsystem.Thesearestatedatcost less
accumulated depreciation and accumulated impairment losses.
Freeholdpropertyis not depreciated.Depreciationon other assets is calculated,using the straight-linemethod, to
allocate the depreciable amount to their residual values over their estimated useful lives, as follows:
* Office equipment: 5 years.
The assets’ residualvalues and useful lives are reviewed,and adjusted,if appropriate,at the end of each reporting
period. The effect of any change is accounted for prospectively.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestrictedfunds representthe funds of the PCC that are not subject to any special restrictionregardingtheir use
and are availablefor applicationto the generalpurposesof the PCC. These includefundsdesignatedfor particular
purposesbythePCC.Theaccountsincludemonetarytransactions,assetsandliabilitiesforwhichthePCCcan be
held responsible.They do not includethe accountsof otherChurchgroupsthatare an affiliationto another body,
nor those that are informal gatherings of Church members.
continued...
Page 14
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

Restrictedfundsrepresenta)theincomefromtrustsonendowmentswhichmaybeexpendedonlyon those
restrictedobjectsprovidedinthetermsof thetrustorbequest,andb) donationsorgrantsreceivedfora specific
objector invitedby the PCC for a specificobject.The fundsmay onlybe expendedon the specificobjectfor which
theyweregiven.Anybalanceremainingunspentmustattheendoftheyearbecarriedforwardasabalance on
that fund. The PCC does not usually invest separately for each fund.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the  Statement of Financial Activities in the period to which they relate.

Fixed asset investments

Investments are stated at market value. Listed investments are dealt on a recognised stock exchange.

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
31.12.24 31.12.23
£ £
Spring Fair 3,932 4,213
Magazine advertisements and sponsorship 2,500 2,595
Sale of work 1,224 1,197
Special events/refreshments 2,303 2,214
Farncombe Village Show 793 544
10,752 10,763
INVESTMENT INCOME
31.12.24 31.12.23
£ £
Dividends received 526 518
Bank interest 514 439
1,040 957

3. INVESTMENT INCOME

continued...
Page 15
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

4. GRANTS PAYABLE

GRANTS PAYABLE
31.12.24 31.12.23
£ £
Grants paid 3,911 2,818
The total grants paid to institutions during the year was as follows:
31.12.24 31.12.23
£ £
Other societies and missions 3,911 2,818

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
85,162
Charitable activities
Children's work
657
Church activities
40,095
Other trading activities
10,763
Investment income
957
Other income
350
Total
137,984
EXPENDITURE ON
Raising funds
3,730
Charitable activities
Grants paid
2,818
Children's work
562
Church activities
149,345
Total
156,455
Net gains on investments
1,629
Restricted
funds
£
(1,901)
-
11,250
-
-
-
9,349
-
-
-
3,646
3,646
-
Total
funds
£
83,261
657
51,345
10,763
957
350
147,333
3,730
2,818
562
152,991
160,101
1,629
continued...
Page 16
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME/(EXPENDITURE)
(16,842)
5,703
RECONCILIATION OF FUNDS
Total funds brought forward
485,601
275,953
TOTAL FUNDS CARRIED FORWARD
468,759
281,656
7.
TANGIBLE FIXED ASSETS
Freehold
Office
property
equipment
£
£
COST
At 1 January 2024
665,000
2,683
Additions
-
16,764
At 31 December 2024
665,000
19,447
DEPRECIATION
At 1 January 2024
-
2,683
Charge for year
-
3,353
At 31 December 2024
-
6,036
NET BOOK VALUE
At 31 December 2024
665,000
13,411
At 31 December 2023
665,000
-
Total
funds
£
(11,139)
761,554
750,415
Totals
£
667,683
16,764
684,447
2,683
3,353
6,036
678,411
665,000
During2024,thephotocopierwasfullyrefurbished.Inaddition,followingadetailedfireriskassessment,a fire
alarm system was installed in the church.

73 Binscombe Crescent, Farncombe

Thishousewasboughtaround40yearsagofortheuseoftheAssistantCurate.Itformspartofthe general
unrestrictedfund.ThepropertywasvaluedinOctober2018bySeymoursestateagentsat£415,000.It was
rented-out commercially for a rent of £1,525 per month.
continued...
Page 17
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. TANGIBLE FIXED ASSETS - continued

26 Tudor Road, Farncombe

This propertywas purchasedin October 2001 as our contributiontowardsthe costs of sharinga joint youth worker
withanumberofotherGodalmingchurches.Ithasbeenvaluedat£250,000.ItislettotheTrinityTrustand a
nominalrentalincomeisreceived.Thepropertywaspurchased72%fromtheCapitalFundand28%from the
SundaySchoolFund.All receiptsand paymentsassociatedwith 26 TudorRoad must be appliedto the fundsin the
same proportionsandshouldthepropertybe soldthefundsmustalsobe reimbursedinthesame proportions. It
was rented-out commercially for a rent of £1,200 per month.

8. FIXED ASSET INVESTMENTS

Listed Listed
investments
£
MARKET VALUE
At 1 January 2024 18,948
Revaluations 434
At 31 December 2024 19,382
NET BOOK VALUE
At 31 December 2024 19,382
At 31 December 2023 18,948
There were no investment assets outside the UK.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
31.12.24
31.12.23
£
£
1,724
2,700

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

continued...
Page 18
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24 31.12.23
£ £
Accrued expenses 18,671 3,707
The higher liability in 2024 relates to the unpaid Parish Share for 2024 amounting to £13,000.

11. MOVEMENT IN FUNDS

Unrestricted funds
General Fund
Children's Work Fund
Project Fund
PB & JP Trower Legacy Fund
Small Legacies Fund
Future Energy Saving Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Organ Fund
Toddler Group Fund
Sylvia Mitchell Legacy Fund
Choir Robe Fund
Kettles On Fund
Community Outreach Fund
TOTAL FUNDS
Net
movement
At 1.1.24
in funds
£
£
433,762
261
1,351
15
7,156
1,886
23,964
-
27
-
2,500
-
468,760
2,162
191,803
(11,803)
379
6
76,463
2,570
288
-
2,732
552
8,842
-
257
-
591
-
300
(146)
281,655
(8,821)
750,415
(6,659)
At
31.12.24
£
434,023
1,366
9,042
23,964
27
2,500
470,922
180,000
385
79,033
288
3,284
8,842
257
591
154
272,834
743,756
continued...
Page 19
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Children's Work Fund
Project Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Toddler Group Fund
Community Outreach Fund
TOTAL FUNDS
Incoming
resources
£
125,289
527
3,327
129,143
8,233
101
3,203
1,229
-
12,766
141,909
Resources
expended
£
(125,462)
(512)
(1,441)
(127,415)
(20,036)
(95)
(633)
(677)
(146)
(21,587)
(149,002)
Gains and
Movement
losses
in funds
£
£
434
261
-
15
-
1,886
434
2,162
-
(11,803)
-
6
-
2,570
-
552
-
(146)
-
(8,821)
434
(6,659)
continued...
Page 20
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General Fund
Children's Work Fund
Enid Weston Legacy Fund
Project Fund
PB & JP Trower Legacy Fund
Small Legacies Fund
Future Energy Saving Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Organ Fund
Toddler Group Fund
Sylvia Mitchell Legacy Fund
Choir Robe Fund
Kettles On Fund
Community Outreach Fund
TOTAL FUNDS
Net
movement
At 1.1.23
in funds
£
£
440,567
(5,967)
1,256
95
1,510
(1,510)
1,530
4,788
39,211
(15,247)
27
-
1,500
1,000
485,601
(16,841)
185,289
6,514
397
(18)
74,606
1,857
288
-
2,936
(204)
9,389
(547)
257
-
591
-
2,200
(1,900)
275,953
5,702
761,554
(11,139)
Transfers
between
funds
£
(838)
-
-
838
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
At
31.12.23
£
433,762
1,351
-
7,156
23,964
27
2,500
468,760
191,803
379
76,463
288
2,732
8,842
257
591
300
281,655
750,415
continued...
Page 21
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Children's Work Fund
Enid Weston Legacy Fund
Project Fund
PB & JP Trower Legacy Fund
Future Energy Saving Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Toddler Group Fund
Sylvia Mitchell Legacy Fund
Community Outreach Fund
TOTAL FUNDS
Incoming
resources
£
131,364
657
-
4,963
-
1,000
137,984
6,849
-
2,663
1,737
-
(1,900)
9,349
147,333
Resources
expended
£
(138,960)
(562)
(1,510)
(175)
(15,247)
-
(156,454)
(335)
(18)
(806)
(1,941)
(547)
-
(3,647)
(160,101)
Gains and
Movement
losses
in funds
£
£
1,629
(5,967)
-
95
-
(1,510)
-
4,788
-
(15,247)
-
1,000
1,629
(16,841)
-
6,514
-
(18)
-
1,857
-
(204)
-
(547)
-
(1,900)
-
5,702
1,629
(11,139)
continued...
Page 22
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General Fund
Children's Work Fund
Enid Weston Legacy Fund
Project Fund
PB & JP Trower Legacy Fund
Small Legacies Fund
Future Energy Saving Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Organ Fund
Toddler Group Fund
Sylvia Mitchell Legacy Fund
Choir Robe Fund
Kettles On Fund
Community Outreach Fund
TOTAL FUNDS
Net
movement
At 1.1.23
in funds
£
£
440,567
(5,706)
1,256
110
1,510
(1,510)
1,530
6,674
39,211
(15,247)
27
-
1,500
1,000
485,601
(14,679)
185,289
(5,289)
397
(12)
74,606
4,427
288
-
2,936
348
9,389
(547)
257
-
591
-
2,200
(2,046)
275,953
(3,119)
761,554
(17,798)
Transfers
between
funds
£
(838)
-
-
838
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
At
31.12.24
£
434,023
1,366
-
9,042
23,964
27
2,500
470,922
180,000
385
79,033
288
3,284
8,842
257
591
154
272,834
743,756
continued...
Page 23
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General Fund
Children's Work Fund
Enid Weston Legacy Fund
Project Fund
PB & JP Trower Legacy Fund
Future Energy Saving Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Toddler Group Fund
Sylvia Mitchell Legacy Fund
Community Outreach Fund
TOTAL FUNDS
Incoming
resources
£
256,653
1,184
-
8,290
-
1,000
267,127
15,082
101
5,866
2,966
-
(1,900)
22,115
289,242
Resources
expended
£
(264,422)
(1,074)
(1,510)
(1,616)
(15,247)
-
(283,869)
(20,371)
(113)
(1,439)
(2,618)
(547)
(146)
(25,234)
(309,103)
Gains and
Movement
losses
in funds
£
£
2,063
(5,706)
-
110
-
(1,510)
-
6,674
-
(15,247)
-
1,000
2,063
(14,679)
-
(5,289)
-
(12)
-
4,427
-
348
-
(547)
-
(2,046)
-
(3,119)
2,063
(17,798)

General Fund

This fund is availablefor general use by the PCC and the funds are unrestrictedin their use i.e. they may be applied
at the discretion of the PCC for furthering the mission of the church.

Children's Work Fund

Adesignatedfund(i.e.thereisnorestrictiononthemoneyhoweverthePCChasallocateditfora particular
purpose)thatholdstheproceedsoftheAfterSchoolClubheldatFarncombeCofEInfantSchooland donations
from Messy Church. The money is designated for projects to further the church's work with children.

Enid Weston Legacy Fund

ThePCCreceivedalegacyof£66,141fromEnidWestonduring2013.Therearenorestrictionsontheuseof this
money; the PCC will use it towardsspecific items as stated in the Legacy Policy.The money from the fund has been
usedtowardsthesoundsystem,toilets,heatingsystem,maintenanceoftheroof,installationofLEDlights and
topping-up our Parish Share contributions.

Project Fund

Somedonorsrequestthatwedonotusedonationstowardsday-to-dayexpendituresuchasutilitybills.We may
usethemoneyforanyspecificitemorproject(thisisnotknownatthetimeofdonation).Thisfund includes
proceeds from our main Church activities such as the Spring Fair and Quiz Night.
continued...
Page 24
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

PB & JP Trower Legacy Fund

ThePCCreceivedalegacyof£51,401fromPhyllisandJeanTrowerduring2018.Therearenorestrictionson the
use of this money however the PCC intendto use it for specificprojects(i.e. not for day-to-dayexpenditure)in line
withtheirstatedlegacypolicy.In2024,thisfundwasusedtocoverthefiresafetyriskassessmentandalarm (in
2023 the fund was used to refurbish the gentlemen's bathroom).

Small Legacies Fund

Fromtime-to-timewe receivesmalllegacieswhichwe handleinaccordancewithourLegacyPolicy.This requires
thatwe use the moneyon a specificitem or projectandnottowardsday-to-dayexpenditure.Thisrestricted fund
holds such money form legacies so that we can identify on what it was spent.

Future Energy Saving Fund

An unrestrictedfundin responseto the increasein energycostsfollowingthe startof the Ukrainewar.Where we
haveanysurplusfunds,atransferismadetothisfundtobeusedtocounteractfutureincreasedenergy costs,
particularly when our supplier arrangements are renewed.

Capital Fund

Arestrictedfundforcapitalprojects.Thefundholdsa72%shareof26TudorRoad,valuedat£180,000 and
receives a corresponding proportion of the profits from rental.

Flower Fund

This is a restrictedfund which representsmoney donatedfor flowers in Churchand is releasedto flower arrangers
on request.

Farncombe Church of England Sunday School Fund (Sunday School Fund)

This restrictedfundis an EducationalTrust.The Trusteesare the RectorandChurchwardens.The Fundis invested
withinterestto accumulatein the account.It hasa 28% shareof 26 TudorRoadvaluedat £70,000andreceives a
corresponding share of the profits from rental.

Organ Fund

A restricted fund for donations and funds raised to carry out repairs on the church organ.

Toddler Group Fund

Thisrestrictedfundholdsdonationsreceivedforrunningof the St John'sToddlerGroupandis designatedfor the
use of the groupto purchasematerialsand equipment.No expenditurewas coveredby this fundin 2024 (in  2023,
the fund covered the new garden fence).

Sylvia Mitchell Legacy Fund

ThePCCreceiveda legacyof£9,982fromMrsMitchellduring2016.Thisamounthasbeenrestrictedfor projects
relating to the musical life of the church according to her wishes.

Choir Robe Fund

Arestrictedfund,initiallycontainingmoneydonatedfromtheproceedsofthe2019SpringFairtowards the
purchase of new robes for the choir and serving team.

Kettles On Fund

ArestrictedfundusedtoholdgrantsandotherincomefromtheKettlesOngroup.Thismoneywillbe used
towards transport for people attending and other items to support and enhance the running of the group.
continued...
Page 25
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. MOVEMENT IN FUNDS - continued

Community Outreach Fund

(This fund was previously called the After School Meals Fund and has been renamed to clarify its purpose)
ThisrestrictedfundwasoriginallyusedtoholdgrantsandotherincomededicatedtotheAfterSchool Meals
intiative.Despitethisinitiative'sdisbandment,themoneywillcontinuetobeusedtosupportthosein need.The
outflow in 2024 represents the repayment of a grant received to specifically fund the After School Meals initiative.

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.
Page 26
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe

Detailed Statement of Financial Activities

for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Grants - 3,400
Planned giving 49,101 51,051
Collections & other giving 13,258 16,979
Income tax recovered 13,672 11,831
76,031 83,261
Other trading activities
Spring Fair 3,932 4,213
Magazine advertisements and sponsorship 2,500 2,595
Sale of work 1,224 1,197
Special events/refreshments 2,303 2,214
Farncombe Village Show 793 544
10,752 10,763
Investment income
Dividends received 526 518
Bank interest 514 439
1,040 957
Charitable activities
Rent of church room 23,331 20,450
Wedding and funeral fees 3,947 4,904
Book of Remembrance 150 -
After School Club 341 461
Messy Church 186 196
Toddler Group 1,228 1,737
Kettles On - 251
26 Tudor Road rent 11,435 9,513
73 Binscombe Crescent rent 13,383 14,490
54,001 52,002
Other income
Other income 85 350
Total incoming resources 141,909 147,333
This page does not form part of the statutory financial statements
Page 27
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
EXPENDITURE
Other trading activities
Magazine costs
Spring Fair
Special events/refreshments
Charitable activities
Wages
Pensions
Sundries
Diocesan Quota/Parish Share
Church running costs
Church room maintenance
Rector and rectory expenses
Church utilities
Church premises insurance
Flowers
Wedding and funeral fees
Toddler group
Messy church
After school club
Stationery and other admin costs
Church room cleaning
Organists
School leavers bibles
Subscriptions
Single Tracks Group
Costs of 73 Binscombe Crescent
Costs of 26 Tudor Road
Major repairs to church
Kettles On & Hearing Aids
Professional fees
Depreciation of office equipment
Grants to institutions
Support costs
Governance costs
Accountancy
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
£
£
2,354
2,150
1,018
1,177
147
403
3,519
3,730
9,188
8,250
95
-
200
14
88,825
86,238
12,880
14,301
144
586
438
373
5,184
4,889
4,992
4,781
95
-
1,958
3,385
677
825
373
441
139
271
1,371
757
2,642
2,441
3,061
2,775
500
676
770
1,122
146
15
350
1,300
474
465
-
16,756
-
252
1,077
-
3,353
-
3,911
2,818
142,843
153,731
2,640
2,640
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
31.12.23
£
£
2,354
2,150
1,018
1,177
147
403
3,519
3,730
9,188
8,250
95
-
200
14
88,825
86,238
12,880
14,301
144
586
438
373
5,184
4,889
4,992
4,781
95
-
1,958
3,385
677
825
373
441
139
271
1,371
757
2,642
2,441
3,061
2,775
500
676
770
1,122
146
15
350
1,300
474
465
-
16,756
-
252
1,077
-
3,353
-
3,911
2,818
142,843
153,731
2,640
2,640
3,730
8,250
-
14
86,238
14,301
586
373
4,889
4,781
-
3,385
825
441
271
757
2,441
2,775
676
1,122
15
1,300
465
16,756
252
-
-
2,818
153,731
2,640
This page does not form part of the statutory financial statements
Page 28
The Parochial Church Council of the

Ecclesiastical Parish of Saint John, Farncombe

Detailed Statement of Financial Activities

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
Total resources expended 149,002 160,101
Net expenditure before gains and losses (7,093) (12,768)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 434 1,629
Net expenditure (6,659) (11,139)
This page does not form part of the statutory financial statements
Page 29