Church of the Holy Spirit Annual Report and Accounts of the Parochial Church Council for the year ended 31 December 2024 CONTENTS: Trustees, Annual Report Income & Expenditure Account Staternent of Assets and Liabilities Notes to the Accounts Independent Examiner s Report Church of the Holy Spirit Council - Bedgrove Trustees, Annual Report for the year ended 31 December 2024 The Parochial Church Council (PCC) presents its Annual Report for the year ended 31 December 2024. REFERENCE AND ADMINISTRATtVE INFORMATION The PCC continues to be registered with the Charity ComTnission under re8istration number 1129869. The Address of the church office is: Church of the Holy Spirit, Parish Office, pa Camborne Avenue, Aylesbury, HP217UE. The members of the PCC, and basis of appointment, were as follows: Ex officio (Chairman) Ex officio (PCC Secretary) Ex officio (Churchwarden & Treasurer) Ex officio (Churchwarden, Vice Chairman and Deanery Synod Rep) Andrew Millar Elected Jonathan Brooks Elected Tim Rees Elected Rupert Nixon Elected Margery Bell Elected Sally Waugh Elected Chris Parrott Elected Sam Storey Elected Vacancy Elected Vacancy Deanery Synod Rep Hilary Haines Deanery Synod Rep Vacancy Rev Martin Kuhrt Robin Scott Roger Harwood STRUCTURE, GOVERNANCE AND MANAGEMENT The PCC has been fornied under the Parochial Church Council (Powers) Measure 1956. PCC members are recruited in a number of ways. The clergy, churchwardens, treasurer and secretary are members by virtue of their office. The churchwardens generally hold office for three years but are elected each year. Deanery Synod representatives are elected by the Annual Parochial Church Meeting (APCM) and hold office for three years. Other members of the PCC are elected at the APCM and hold office for three years. PAGE I The PCC makes all decisions corporately except that the Standing Committee has delegated powers to make decisions between PCC meetings subject to keeping the PCC informed as fully as necessary. The PCC is responsible for all parish finance, its management and control, including the appointment of a Treasurer. Members of the PCC are responsible for keeping accounting records, which ascertain and disclose with reasonable accuracy the financial position of the PCC and which enable them to ensure that the financial statements comply with the Church Accounting Regulations 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. The PCC is also responsible for safeguarding its assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The PCC is required to ensure that the financial statements are examined by an independent examiner or auditor prior to presentation to the Annual Parochial Church Meeting. The Treasurer has followed the guidance of °PCC Accountability: The Charities Act 2011 and the PCC (4th ed.). in preparing the latest accounts. There are the followin8 sub committees of the PCC: Standing Committee - consists of the Vicar, the two ChuTchwardens, Treasurer, PCC Secretary and up to two members elected by the PCC. They have power to transact the business of the PCC between PCC meetings, reporting to the full PCC as appropriate, and act as a Finance Cornmittee. Mission Committee - organises missionary meetings, is responsible for keepin8 the church members apprised of current news relating to our mission links and makes recommendations to the PCC on giving to external organisations. Fabric Committee - dea]s with the maintenance and developrnent of the church buildings and is allocated a budget by the PCC. Project Committee - oversees the current project to effect improvements to ceiling, lighting and AV facilities. THE PCC AS EMPLOYER The staff team in 2024 was made up of the following employees: _ Dawn Roberts as Children & Families WorkeT Started in post in September 2024. Jane Darbon as Church Administrator on a part time contract Corinne Jeffery as The Source ManageT on a part time contract Tamara Zimmerman was on a part time contract as Youth Outreach Worker until Dec 2024. PAGE. I All paid staff have been included in the pension scheme. with the exception of Corinne Jeffery who opted out in 2022 and Dam￿ Roberts who was not eligible till 2025. The PCC is registered with HMRC for PAYE and pays tax, national insurance, and pension contributions for all its employees. These costs are all included in the accounts under 'Salary Costs,, with the Source Manager salary and employment costs included in The Source bud8et line. ACTIVITIES The objectives of the PCC are defined by the Parochial Church Council (Powers) Measure 1956 as 'to co- operate with the minister in promoting iii ilie parish tlie wliole missioii of the Church. pastoral, evangelistic, social and ecumenical,. As a church family and as individuals, the Church of the Holy Spirit aims to offer worship worthy of the living God. Through worship, prayer and bible study we seek to know God better and to be conformed to His purposes for our lives. In partnership with other Christians in Aylesbury we wish to make His love known within the local community, within our area, nation and throughout the world. The Church's Mission Statement is 'Hungry for God, Sharing his Love" with the local strap-line - "Becoming a Hub for the Bed8rove Community" RESERVES POLICY The Treasurer and the Standing Committee regularly review the PCC'S cash balances against expenditure commitments, but the PCC does not believe it is necessary or an appropriate use of the monies entrusted to it to maintain a fixed sum as a capital reserve. FINANCIAL REVIEW The PCC has used the Income and Expenditure basis for 2024 in accordance with Charity Commission Regulations, as our income does not exceed £250,000. The followin8 funds are operated by the PCC and are reported on in the accounts: GENERAL FUND Unrestricted income applied for the general purposes and management of the church. CHURCH PROJECT FUNDS A new fund was set up in September 2023 to look at the re-ordering of the Church area, along with a restricted fund for the project where donations have been specifically requested to be only spent on the Church Project. This fund is identified in the accounts PACJE 3 as two funds, one designated and one restricted. Donations to the restricted fund may be used for the Church Project only. 3. MISSION SUPPORT We hold to the principle of 8iving to others from the riches we receive from God, and we continue to be committed to give ten percent of our income to Mission beyond our own parish. 4. OTHER FUNDS A number of other restricted fijnds are created as required, maintained and disbursed, These are either monies collected for a specific purpose (e.g. outside appeals) or specific organisations. Some of these funds have been decommissioned or their residual funds transferred appropriately. Ellel Ministries is an organisation that we have been hosting some training courses for at the Church. The Berachah Ministries Flood Appeal was set up in September 2024 following a flood at their orphanage in India. 3. Ben Kuhrt - Rock UK a fijnd set up in September 2024 to support Ben in his training period of 2 years at a Christian or8anisation called Rock UK. 4. Mavhita Family Support Fund to support a family within the church for a short period covered by an anonymous donation from members of the congregation. This fund was set up in December 2024. The Ukraine Appeal and Turkey & Syria Earthquake appeal closed down before the start of the 2024 financial year. We continue to trust in the generous provision of Almighty God to enable us to do all that He wills us to do, and we are reliant on the good stewardship of God's people to release for His work here what He has provided to them. Ih Approved by the PCC on Monday io March 2025 and signed on its behalf by The Reverend Martin Kuhrt Chairman. M/K /wLJL The Reverend Martin Kuhrt - Chairman. PAGE4 Mavhita Family Support Berathah Churth Ministries Generdl Church Project MiuistTie$ Ben KuhTt Flood Fund Project Fund Fund Fund Rock Uk Appeal IUnrestrACted) (DesiBnated) (Restricted) (Restricted) (Restsictedl {Desi8nated) {Restsictedl Ellel Total Total 2024 2023 IncomelReceipts Giving to church fijnds 125,099 43.581 lJ50 9fft930 131.969 Other Receipts 55.440 696 1.500 260 591456 68J736 The Source (Café Space) 16.845 16,845 15Ji61 197.384 44,277 L250 Is¢ 260 760 246,x31 Zl5p866 Paynentsl Expendlture Charitable Donations 17.974 800 A8J714 201954 Other Payments 166,396 959 1,350 400 169*906 164J73 The Souwe IC4fé Space) 15.634 l4JZ73 959 1.350 800 2r)4J314 1991400 Receipis Less Payments {1ffj30) 43.3 {100) (541) 360 41,915 68JTJ6 Balances brought Forward 13.482 23.015 15?161 6,042 56,800 1*500 230 360 64b93Z PAGE 5 Statement of Assets and Liabililies 1x212024 3AILzI2023 Agset$ Current Account at bank 8pl33 23trts15 Busine&8 Reserve Account at bank 56,800 NIA 64J932 23.015 Freehold land and buildings (estimated value) 500.000 500,000 Other 4$5et5, including furnitUTe, elecrrical and compuier equipment and a movable stage system have not been valued For these accounts. Doprtciation has not been charged. LiabS1Sties or commltments at 31 December 2024 These financial statements were approved by the Parochial Church C￿nCil on Motthy io March 20Z5 ALKk OLtr The Revd Martin Kuhrt Roger Harwood Chairman I Vicar Treasurer PAGI () Note$ to the Accounts Ba515 ofAtcountin8 These account5 have been prepared in accordanee with Accountin8 and Reporting by CharÉties- Statement of Recommended Practice ISORP 21JIJ5}, the Church Accounting Regulations 2006, Financial Reportin8 Standards for Smaller Enterprises {FRSSE) and with the ChaririesAct 2011. The accounts are based on Reeeipts and Payments records to give a and fair vkew of rhe financial position of the PCC at the Start and end of the accounting period and of the rtnancial transactions during that period. Mavhita Family Support Berachah Ministries Church General Church Projeet Ministries Ben Kllhrt Flood Fund Project Fund Fund Fund Rock Uk Appeal lu￿eStriCted) {Desi8nated) (Restricted) (Restricted) IRestrACted) IDesi8natedl IRe$tticted) Ellel Totaj Total ZOZ4 3033 . Glvin8 to church funds Planned giving 88.529 9Q¥829 94J567 Other givin8 and donations 20,588 41,100 1,000 62,688 31,010 Tax reeovered 15.9& 250 I6￿3 lo￿4 t25.099 43.581 R.250 3691930 ¥6Aoi 3. Other receipts Building rents 46.oz2 44Jl92 Other receipts 9J419 260 131435 13?327 The SouTce 16,845 16.845 15Ji6A 72.286 z60 800 76J3QZ 695665 Berachah Ministries Turkey & Hood Syria Appeal Appeal IRe5trictedl (Restricted) General Fund Irithe) Ukraine Appeal (Restrtcred) Tota15 Totals 4. ChaFltable donation$- Support of Missions and Charities X(134 Z023 AVYFC 1300 00 l*ODO Aylesbury Church Network I.oDo Aylesbury Foodbank l.300 Ip3OQ Aylesbury Toivn Chaplaincy 3•000 Bulgaria- The Todorovs 1?300 3?075 CMI 1>300 4JOOO Compassion UK 250 Evangelical Alliance 124 248 Kiran Paul & Beraehah Ministries 10,zoo 800 9pOOO Mark Saunders *5Q 250 Open Doors Z>300 Turkey & Syria Appeal Total Note 3 17Jy14 18Tr774 16,136 PAC,F. 8 General Fund IUnTestlirtedl Churth Prwt Fu¢)d IResrrictedl Churh Project Fund IDe5igTraredl Mavhita Family Support (Restrictedl Ben Kuhrr R(Kk Uk IDesi8naiedl lel Mittt5trits (Restricted) 5.Other payments Total Total 3023 Parish ShaTe 76.093 74.865 Vicar Expensts 1.9Z5 Sraffin8 Ctst5 18.J64 ,164 27.771 Church and hall runTrin8 ¢0sts'. 2.140 l*¥0 31129 Church and hall mainttnanee l>353 13.353 4,5&1 Service, Music & Worship C05r5 2.713 Hospitality & Event5 3.075 1,379 Church rflie cc*r$ 1.691 1.671 Utiliries & Waste ConiTact 15,684 151684 9,J96 Telephone & Br¢adtrAnd 733 The Soiirce (Café space) 15,6J4 15.634 4,ITJ Vicar 5 discretionary fund ChurchSuiielFinJnce & PayToII Software l.042 1,O4X 994 CHS Kids Cc4ts 127 Youth Cosrs 1434 Ip434 J,873 Youth Tuek Shop J93 J404 Ib404 1,083 Torch Church Projtcr Work$ 1.350 3,309 Bookstall 338 338 Ellel Ministries 5*955 Ben Kuhrr Rock UK Friendship Club J92 Insurance 1.599 AV Equipmenr 213 X13 21,7QO Orher payments ex Charitable Donations 11,178 IX.3 183,030 1.359 1851540 178,446 INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF THE CHURCH OFTHE HOLY SPIRIT, BEDGROVE, AYLESBURY I report on the accounts of the Parochial Church Council for the year ended 31 December 2024, which are set out on pages 5 to 9. PAGE 9 Respectii'e responsibilities of the PCC and examiner As trustees. the member5 of the PCC are responsible for the preparation of the accounts. The PCC Considers that an audit is not required under section w{2) of the Charities Act 20u (the 2011 Act) and that only an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the 2011 Act, follow the procedures laid down in the General Directions given by the Charity Commsssioners under section w5(5)(b) of the 2011 Act, and state whether particular matters have come to my attention. Basis of an independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented vrith those records. It also includes consideration of any unusual items or disclosures in rhe accounts and seel