RF.GISTF.REDCHARITI' NUMBEII,. 1129909
Repoi't of the Ttiistees an(1
UnAu(lite(l FiilglJLiAI Statemeiits
foT thc Year Eiidcd 31 Dec¢mbei' 2024
fO￿-
BRII DON PAROCHSAL CHURCH COUNCIL
Clifton-ci'ick Sliarp & Co. Lid
ChaiteiTd Ac¢oiiiilants
40 Higli Street
Per8hoi
Worccs*r5hirc
WRIO IDP

BRF.DON PAROCHIAL CHURCII COUNCIL
Conteuts of tlie fiin2ncial Statements
TrOR THE YFAR EINDE4 D31 DECEIMBER 2024
Page
Report of the TrustC¢5
Indepetjdeijt EIAmineY's Report
StAteineiJt of TriiiAnciRI ActivitÉes
Balaiice Shttt
Not¢s to the Finaricial Stateineiits
9 to 16
Detailed Statement of Financial Activities
17 to 18

BREDON PAROCIIIAI. CHURCH COUNCJI.
Repoi't of tlie Trustees
r4OR THE I'EAREINDEID31 DFCCMBEI R20Dt
The truste¢s prcseni their I'eport witli Iht financial 5tatemcnis of the charity for tlie year ended 31 Deceinber 2024. The
trusiees have adopted the provi5ioiis of Accoiinting and Reporting by Ch&rities.' Slalemetit of Rc¢ommended Practice
applicable to charitics prepariiig their accoiiiit5 in a¢¢ordaiice with 1Sie finaiicial Reporliiig %taiidai'd dpplicable In tht
UK and RcpLiblic of Irelaiid IFRS 1021 (effective l Januaiy 2019).
The PCC is a charily Irgistered wEth the Chaiity Commissioii ot] lJun¢ 2009. We are IrgisteiEd uii(lei' the name
Paiicliial Church Coiincil of the Ecclesiastical Parisli Df St Giles, Bredoii in the Diocese of Woirester.
TheTe 15 one
chaiity aiid one trust witli wliiclTr the l)CC is u550¢iated iii connection iviih St Cjiles CIILircli, iiamely..
Thr Friei)ds of St Gilcs
Bredoii.Klea(loiv'fiusi, fiDm wliicl) the PCC receives a rental incomc
OIIJECI-IVEI S AND ACI'ivI'riis
Aims & pl1￿￿Ose5
The PCC lias lh¢ iEspotisibility In pl￿MDtI￿g the wliole rnissioii of the Chiirch p2StoiTrl, ¢vangtli51i¢, social at)d
ecumeiiical Ill tlie ec¢le5ia51i¢al pai'ish. 'I'o facilitate Ihis woi'k the PCC is also specifiGally resp)nsible for mainlaiiiinB
the fabric of St Gilcs aiid Il)e adjoining ChLir¢h Roonis, aiid tlie Chapel of E￿¢ at Bredoi)'s Norlon
When planniiig our aclivities foi. tlie yeai., tlie in¢iin)bent and the PCC have congidtred the Cotntni55ion's guidance on
publlc beiiefit and, iii p￿tI¢ll1ar, Ihe specific giiidance 011 cliarilics for tlie advanccnient of religioll. Iii co-opei?tion witli
the incuinb¢nt, the PCC is conirn%lt¢d to eiiabling as Inany peoplc as possible to worsliip at oiir chuirli and lo become
pari of oui. parisli cotnrniiiiilies at St Giles and Brcdon's Norton, The PCC niaiiitailis an overvicw of w015hip thi￿Ugh011l
the parish Inèkes suggcstioiis on how oui. seivi¢es cali involve the Inaay ¥oups that live wiihiii oui. Parish.
FINANCIAL REVIEIW
Rrserves polley
The PCC %ti'ives to maintain sufficient irserves lo en5iire that it lias tl)e necessaiy working eapital to meet exp¢iiditui'c o
the maiiilenan¢e of thc chiirch biiildings and plai)t as well beiiig prepared foi. iinforesetn etn¢rg¢ncy iepails and
repl&cem¢n15. TIIIS 5S tsliinated as a minimuin of nine Jnonilis expenditure on G¢n¢i?l Account foi. Si Gtles aiid
Eonsiderably Inore for Bredon'5 Noilon where the cojigi'egation, and therefore tlie incoine, is eortsiderably simaller.

BREDON PAROCIIIAL CHURCII COUNCIL
Report of the Trii&tces
FOR THE YCAR ENDED31 DEICEMBER2024
FINANCIALREVIEW
The suminary Inconie & Fxpenditi>re IEport of the a¢coiint5 schedule shows total incoime foi. the two Chuid)es at just
over £80.000, expenditllit at £93,000. and a dcficit of £8,900 Jfter adding back a positive i-evalualioii of invesiineiits of
£3,000.
However 10 get a ¢learer pictiire of tlie pogition we sliould con5idei' tlie two CliurchE5 sEpaiilely, &nd figiires for St Cjiles
and B￿d0￿S Norton aiE shown on the supporting sehedulLS.
St CFilei cl)￿l'ch
At the b￿lI1￿117¥ of 2024 the outgoing Chuirliwai'dtn Andrew Chapmaii aud I prodiiced a budgct for St Giles wliich
showed R disrnal piclui'e of IncDme £69K, expciidittire £112K, and ali expected deficit of £42K. I'm pleas¢(I to repoit
that Ilie actual Issult for tliE yeai., i¥hile slill ne¥ative, is a lot bettcr than budgctcd, willi IncFJine aboiil £3k bettw than
budge¢, aiid a big savin¥ on expendiiuir of £25k, with a defieitof £12k
L4)oktng at Iii¢oine fii'sl, it ivill be noted tliat the tDtal of £72.157 was a lot lower than the previoiis year's £101,595, biit
that figure was inflared by a ¥eiieiN)us, bill conditional, doiiation of £30.000 to the pioposed Lavatoryll<ilcheiiette
PIDject, a topic coveird elsewlieje, aiid if you subtract tliat Ilien the ftgiire for 202.3 is £71,600. roughly rhe same as this
yeai's total.
Planned Ciiving and Getiei?I Colle¢tiot)s together wej'e higli¢r by £4,500. 21Q/o, so grateful thanks are duc to the
congregation for tl)eii' suppoi't. Noii-G&ft Atd donfitions wciE well down 011 Ihc pr¢vious yeai. largely diie to the skewing
effecl of tlie lobo donation, aiid fund iBising pi'oceeds weiE down on the PlEVIOU5 yeai. largely di1¢ to thc late aR'ival of
some Boat Racc iiicorne which WEII thus be re¢ognised in the 2025 aceoiinls. Md.4aiine Ill￿1￿¢ was lowcr by £2,OIXI and
Cliiiirh Rooin hire was also down by £3,000, although botli ￿temS have irceived late paymeiits whicli aTrJved ihis yeai..
On a iiiore wsitive note. wedding and fuiieial incom¢ of Iicarly £12,000 wa5 SIX times highei. IhaTI in the pr¢vious yeai.
Tvmin¥ to Expendiiure, th¢ toial figure in 2024 was £86,418. against £84,509 in 2023, lip abolit 2Q/u although ilieiE were
sIgnificanl vai'iations on specific line iiems ovei. the two years. We saved some money on Utilities, 8nd a lol of Imoncy oli
Rcpairs & ￿laintena1￿ct, diie ID repaits to the iYJof in 2023. W¢ speiit more than in 2023 on Secretarial & Book kEcpins
&xpenses, and iii paiticiilar on Legal & Profes51Dnal fees tncui'i'cd niaiiily in planniiig & othei. expenses iiivolved in
developimg Iljc exteiision io the Cliurcl)yard. We also sp¢nt £5k Inoir in 2024 tlia*) in '23 on Ministry Shtwc. althoiigh we
were giyatly assi51td iii '21 by a Dioccsan gi'ant.
Iii eai'ly 2024 we Rpplied for anothci. Diocesai) Grant, whicl) WRS iinsuccessful, leaving lis willi a 2024 Ministry Share
re4uest of ovcr £40.000. Wt liavc done OiiT b¢51 to contribute to Ihis by paying it Inontlily in full ujitil Julie 2024 at
which want we weir forced to siispend payiiienls a5 Calltiiiiiiiig to pay WOEild deplete oui. TlOlI-rcstricted cash resources to
511¢11 uii extent that we would only have a few tlloiisand pounds availa61L with Nvliich to 5tsrt 2025. It sliould be stressed
that we did i)ot take Iliis derision liglitly and did so only after discussing the ni*ttti' witli the Diocesaii OffEcer
IEspoiisible for these affai￿.
Thirntng lo iiscrves in geneixl a qllick exaniiiialion of thesc accouiits woiild seein to indicate that the Cliurch has plenty
of money at its disposal, howeve¥ tliE girat majoiily of tliem are classified as Testi'icted aiid hence not available for day
to day expendilurt. DetaTls are given in (lie aecoiinls s¢liedule5. but they incliide..
£30,000 in the lavatoi'y kiichenet* fund.. reliirnabl¢ if the project doe5 1)ot go ahead
£45:000 in the OIEan Fuiid, specifically io b¢ iised for the repaii. & mainteiiance of the Chuirh Organ at the beqiiest of
Ilic lalc Derrick Gi'aiTig¢i', and at thE moinent inviolable.
£11,700 In Ilie fabric FLElld, wliicli we believe could k awe5scd. and niay h&ve to be as the year progresse5.
We have applied foi. anoiher Dioccsan foi. tliis year and we awaiting the olltcoine, and iii thc meantime we are
resurning paymellls of Ministry Share wl)i¢h we shall coiitiniie foi. as long as we can.
At the slait of the ye4tr wc thiis have iittrestri¢l¢d fuiids available of £23,000 Itliis would have bern £3.000 had we paid
fiill Miiiistry Sli&ir), and witli inEoin¢ budgettd al £68K, expenditUlE at £105K. including fiill Ministiy .Share. we cati
eypeci a defi¢it of £37.000 for tlit forthcoming year, which would ¢inpty the available funds leaving £14,000 to be
foiind either fiDm tl)e Fabric Fiind, or savings in Miiiislry Shair or both.
Page 2

BREDON PAROCHIAL C.HURCII COUNCIL
Repoi't of the Tj'iistees
FOR THE YEAR E4NDf,D31 DECEMBER 2024
rilNANCIAL REVIF.W
I thtnk we should bc abl¢ to manage this year, but the outlook for 2026 is bleak.
Bredojjs Noi'ton Churcli
Headli1* figui'c5 sliow total Incotnc in 2024 was £8,907, against £1 1,814 in 2023, and ekpe115S5 iii botli years alniost
exactly Ihe same, £6,694 in 2024 and £6,794 in 2023, leavin¥ a surplu5 in 2024 of £2,213 against £5,020 in 2023.
Plaiiiied Giving iiicome in 2024 WRS down sligliily, as were gencral collections, the pi'evious yeals takings having been
boosted by one off donations at iveddiiigs aiid a baptis>n.
Fundraisin¥ income was ¥eatly reduced, 2023 having benefited from a Summer Concert, and also sales from calendars
wliich were discoiititiued in 2024 on cost grounds,
Expendituir w&% kept well linder control and was in line with the previous year, exceptiojial items bcing trimining of
trees in the Cliiirchyard £350 and painting of the Chiirch gates £462.
We also paid our portioii of Ministry Share until June wli¢n we suspended payments along with St Gi1￿.
The valiie of It5vestmeiits ¢ontinued to show sotn¢ growth willi the owerall result tliai the excess of iiicoine over
expeiid&ture for the year was £3,178. Nvhich is a s&tisfaotory result.
John Raiikin
Hoti I reasiiitr
Bredons Noiton Chui'ch
S'I'RUCTURI,GOVEKNANCE AND MANAGEMF.N'r
Operatlllg under the Parochial Cliui'cli Couiicil powe￿ fvleasure 1956, the PCC is a COTporal¢ body established by the
Cliiirch of Eiiglatid. The oiily stalLltoiy siib-eommittte 15 the Standing Coniinittee (SC). Decisioiis made by the SC ai
subj¢ct to IEtificalion by the full PCC at its next mecling.
Thc parish of BIEdoii ¢2nd BIEdon's Noiton Consists Df Brcdon village, the village of Bredon's Noiton and the three
smaller villages of Westtiiancole, Ki115ham aiid Bredon'5 Hardwick. Ai Ihe 2001 ccnsus the parisli liad a population of
2,720 OCCLipyiiig 1,155 households of which a fiBciion over half lived in Birdoii itself. This popiilation was foircasi ro
iRcrea5e by 5.5Q/o by tlie tirne of last year's ceiisus, alihouglTr the detailed figures for Bredoll have yet 10 enierge.
RE4 f4f< RENCE AND ADMINIST114TIVE DETAILS
Registered ChAI'ity niitnbeL'
1129909
Pi'illcipAI addi'ess
Tlie Vicai'dge
Di'akes Bi'idg¢ Road
Eekifjgton
Worce5te15hire
WR103BN
Pag¢ 3

BREDON PAROCHIAL CHURCFI COI)NCII.
Repoi't of th¢ Ti'y5tCES
FOR TI.IE YEAR C￿Dr1D31 DE4CLiMBfiR2024
'ri'ustees
Chui'cliivai'den5:
DrA C.hapman luntil ApTiI 20241
Mrs A Godsell
Meniber5 of the Parochsal Church Couiicil IPCC} who have served froin l JaaiiaTy 2024 iinlil the dale
of this repoit weve,.
Rev A DaviE5
Mrs G Streeteo (Hon Treasurei. froin IS Septemb¢r 2021 until Apiil 2024}
Mi% D L Deniiy
Mis V M Ebbage#
Mi. P M Meadows {Churchwarden Biedon's Norton)
MIE P Firith
MIE A Godsell*
Mis Cai'ol Miller
Mi'PaLII Miller11?CC Secretary fiDtn April 20231
Mr C Wolstenholme
MrJ Rankiii
Dr A Cliapinaii l until April 20241
MI'P Whitehead #
Mrs P Briiinma¥e
IE denotes Dcaii¢ry Synod InenibeT IDS)
* denotes Standillg Coiiiimiltee mcinbcT (SC)
Biedon's Nortoii Cliiirch OtTJcet5.'
Mi. P M Me&dows Ichuichwardeii)
Mi'J Rankin (Hoii Tieasui'erl
Mi. M Bairett (Safety Ofyictrl
The inethod of appO￿ttEM¢nt of PCC mcinbeiE is set oiit iii the C.liurch Repre5enlatioii Riiles. All
Chui¢h attendees clfE eiicoiiraged lo register on the F.leetoral Roll aiid 51i2nd foi. election to Ili¢ PCC.
The PCC is a chat'iry resisteird w*tli tlie Cliai'ity Comiiiission. We al-e regE$￿'ed ulldei. tlie iiaine
'Tlie PaiDchial Chiirch Coiincil of Ihc Ecclesiaslical Parish of St Giles, Bi'edon iti tlie Diocese of
Worcestei Registered NuiiibEI' 1129909 ajid lias a ivorlcing ii?Ine of Bredon PCC. There 5s one
charity aiid one Irust with which the PCC is associated in connectioji with St Ltiles Cliiirch, namely..
- The Fi'iends of St Gilrs
Bvedon Meadow Triist, fi￿nI which the PCC rweivE5 a reiilal iiicome.
IndcperideTtt EY£?miner
Clifton-ci'ick Sharp & Co. Ltd
Chartered Accoiilltaiils
40 Fligh Street
Pershore
Woicesteishii'e
WRIO IDP
Tht Priest iii ChaiEe: The Revd Allisoti Davies
Th£ Rectory
Drakes Bi'idge Road
E¢kiTiglon
WorcesteiEIIiiY
WR103BN
Page 4

BREDON PARI)ClllIlL CHURCH C()uNrtL
RL'PDrt ot tlit. Ti'u51LIis
FOR THE YCI AR EINDELD 31 DECEMBEt R 2024
AppYi?Vid by ordu'i)fihe board ol'inisltes 01)..
TriJst¢c
Picgc5

Indepciident Exainiiier's Report to tlie Tru5tee5 of
Bredon Pai'ochial Church C(>iin¢il
Iiidcp¢ndent exaininer's report to the tl'U5teE5 of Brcdon Paro¢hial Cl)urch Couiicil
I repoit to tlie chai'ity Il'LlStees on i))y cxainiiialton of the accounts of Bi'edon Parochial C.liuirh Couiicil (Ihe Trust) for tl
yeai. ended 31 Deceinber 2024.
Respoiisibilities 2nd basis of i'eport
As the ¢hdl'ity triistees of ilie TTIISI you ar¢ re5POn5ible for tlie prepardtion of the accoiiiits in accordancc with tli¢
Tequirancnls ofthe Ch#rÈtacs Act 2011 I'ihe A¢t'l.
I Irpoi2 E51 respect of tny examination of the Ti'ust's 8ccounls caiTied oiit linder Sectioo 145 of the Act alld tranying out
Iny examination I have followed all applic&ble Dire¢iion5 given by die chai.ity Comin%ssion under SeGlion 145(5llb) of
the Act.
Independeni examiiieT'S Stateillenl
I have completed njy examination. I confirm that no matej'ial Inatters have come to Jny attention ii) conncctioii with tlie
exainination giviiTrg Ine cause to believe that in aiiy malei'ial iispect..
accounting recol￿S were not kept in Irspect of the TT115t as I'equired by Section 130 of Ihc Act; oi.
the accounts do not accord with those Ir¢ords' oi.
the accoiinls do iiot coinply with Ihe applical)le Irqiiircmeiits concerniii¥ the fom and content of accounts set oiit
iii the Cliarities IA¢Loiiiit5 and Reports) R¢gitlatioiis 2008 othcr Ihaii aiiy i'eqEiirenient tlial the aocounts give a
true and fair view wliich is not a Inatter cot)sidered as pait of an indei)endent exainination.
I have no concein£ and have come acv05S llo othtr mattels iii connection wilh Ilic eY£1mination to which alteiition should
be di?wii In thi5 rew)It in order io ei)ablc a pi'opei. Linderstandiiig of the ac¢ouiits to be ￿a¢￿ed.
Meii?i¥ Bird
Cliftotj-crick Sharp & Co. Ltd
Chartcred Accountants
40 Higli Sti-eei
PeTshore
WorcestershiiE
VRIO IDP
Date..
Page 6

BREDON PAROCHIAL CHURCH COUNCIL
Stalcment of Financi21 Activities
FOR'FHE YEAR ENDED 31 DECFMBER 2024
31.12.24
Total
funds
31.12.23
Totsl
fullds
Unresli'icted
fiinds
Resirieted
funds
NotES
INCOME AND FNDOWMENfs FROM
Dortations and lega¢ies
57,736
8,062
65.798
86,159
Otliei. Iradillg activitit5
Iiivesiii)ent income
Oiher incoine
2,521
983
11,407
2,521
1.336
11.407
9,427
1.274
16,550
353
Total
72,647
8.415
81,062
113,410
EXPENDITURE ON
Raising fui)ds
74
74
3,295
Chai'itable activities
Cliur¢h Activitics
1,320
1,320
Otli¢r
83,388
8,329
91,717
88,009
Total
84,782
8,329
91,304
Nct gain% on inve5tmEnt5
3.028
105
3,133
7,626
NET ITrJCOMEIIEXPENDITUREI
(9,1071
18,9161
29,732
RECONCILIATION OF FUNDS
Total fiinds biDught forward
74.867
101.996
176,863
147,131
TOTAL FUNDS CARRIED FORWARD
65,760
102,187
167,947
176,863
T]ie notes foi'm part Df tlic5e financial statenients
Paxe 7

BREDONPAROCHIAL CHURCH COUNCIL
BAlanc¢ Sh¢6t
31 DECEMBER 2024
31.12.24
Total
funds
31.1223
Totsl
fikttds
Unrestrictcd
R¢stricted
flltxds
Notes
FIXED ASSITS
I'allgible assets
Inve5tmthts
2,849
66.742
2,849
76546
9,804
69,819
69591
9,804
79,395
69,819
CURREbrr ASSETS
Debiors
Cash at baijk ith hand
7,293
(8,5061
7,293
83,877
6.135
102.217
92,383
(12131
92,383
91,170
108,352
CREDITORS
Amounts fal]ingdue within on¢ year
(2,618)
{2.618)
11,308)
NET CiJRREKf AsS￿T8
(3,8311
92.383
88,552
107,D44
TOTAL ASSETS LESS CURRENT
LIABILITIES
65,760
102.187
167.947
176.863
NET ASSETS
65,760
102,187
167,947
176.863
FUNDS
10
UDrestri¢ted futtds
R¢strict¢d fiJnd8
65.760
102.187
74.867
101,996
TOTAL FUNDS
167,947
176,863
The stst¢m¢nts werB approved by th¢ Board of TNstees &bd authorised for iwe
.. and wu¢ signed on its b6balf by".
Otl
Th￿ter
Thenotes fumi￿rt01th¥$¢ finanGiaI 5talem¢nt%
Pa&* 8

BREDON PAROCHTAL CHURCH C.OUNCIL
Noles to the I". inancial Statements
FOR TFIE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
Basis of prcparing the financial 5tateinents
Thc financial statettiei)Is of the chai'ity, wliich is a public benefit entity ulldei. FRS 102. have been prepaied iii
ateoiylaiice witli the Lhai'ilies S()RP IFRS 1021 'A¢couiilitiE and R¢porliiig by Clidr*ties'. Staiemeiit of
Recominended Practice flppli¢able to Charilies prepai'ing their a¢couJits aEtoiYlance witli the l.inancial
Reporting Siaiidard api)licable ii) Ihe UK and Republic of Iieland IFRS 1021 (effective l January 20191,,
Financial Rcporting Standard 102 'The financial Reportiiig Standard applicable in the UIC and Republic of
Ir¢laTid' and tlie Cliai'ilies Act 2011. The f&iiancial Statements have been piEparcd und¢i' the histoi'ical cost
convenlioii, wi(h die exceptioii of investmeDI5 whicli are incliided ar market valu¢, as Inodified by the revaluation
of certain assets.
Income
All ii)come is recogijised iii the Siatemeiit of financial Activities once the charity has entitlemenl to the funds, it
15 pl￿bab]e tliat the income will be Irceived aiid the amouni can be measuTed reliably.
Expenditure
I,iabilitiÈs aiE rerogliised as expendilurc as soon as Ihere is a legal Dr ¢onslructive obligatioij conimittiiig the
charity to thai expenditure, it Is probable that a t￿]sfer of econoinic beiiefit5 wi51 be rcquii'ed 111 beiileineiit and
the amount of the oblieaiion can be iMeasLiird reliably. Expenditiire is accounted for on an a¢cruals basi5 and h
beeii classified linder headiiigs tliat aggregate all ¢ost related to Ihe category. Wliere costs cHnnot be directly
attributed to parti¢ulai' he8ding5 th¢y Iiave becn allocaled to activitlcs on a basis consisieiit with tlie 119e of
IEsources.
R8%sing ￿ndS
Kental income fiDih Ihe lettiiig of chunh premiscs 15 Ircognised when the itnial is dut.
TaD8iblE fixed assets
Depreciation is piDvided at ihe lollowii)g aniiiial raies iii ordei. to WEite off eaLli a55et ovtr ils estiinated iiseful
Consecrated and benefice property of any kind is excludEd ftt)m the fjnancial Stat￿mel}Is by slO(2llal of the
ChaTlties Act 2011.
loveable chiiycli fuinisliings hcld by the R¢ck)i' and Chiirchwaiylens oil speeial ti'iEst for tlie PCC and whi¢li
require a faculty foi. disposal, arc accouiitcd foi. as inalienable propeity unlc5s ¢onsecrated. They ar¢ listed iii the
hurch's inveniory wl)ich cali bt inspected at any reasonable tirlle. Foi. inalienable prope¥ry acqiiii'ed prior to
1999 Iheii Is insufficieiit cost infoi'mation available and tlieYefi)i'e siicli assets are iiot incliided in (he fI[￿nCIal
stameii's. therE were no acquisilioD5 of inalienable piDperty in this finan¢ial year.
Equiptnent pui'chased for use in connection witli the churcli is depreciated on a 51raight line basis ovei. 5 years
except nf purchascs of less thali £1,000 which are written t>tYwhen made.
I'axation
Tlje cliarity 15 exempl from tax on ils Ehaiil&ble activiiies.
Fuiid accoiinting
Unrestricted funds Can be iised in accordance with the cliaritAble objecLEvts at th¢ discretion of the trust¢es.
Reslri¢ted funds can o>nly be iised for partlCLilai' restricted purposes within the objects of the ¢h3rity. Restrictions
arise wlien 5peGifi¢d by the doiior or wheii funds are iaised for paitiGular iestricted pui-poses.
Further explanatioii of the Iiatuve and pill'pD￿ of each fui)d is included in tlie note5 to the fiiJanci21 siatrments.
Funds
Geiiei'al fuiids I'eptrsent the fiinds of tlie pcc that arc not siEbjeet to any restrictions regarding theii. Iise aiid are
available for api)licatioii for tlie Eeiieyal purposes of the PCC. Futids designated by the PCC foi. i)aiti¢iilai'
piirposes ali also utirestricied.
Page 9

BREDON PAROCHIAL CHURCH COUNCIL
Notes to the Financtal Statc3iients- eojitinued
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUN'fiNG POLICIFS - contiiiutd
Funds
Restricted fuiid5 are funds whitli ttir lo be iised im accordaiiee willi specifi¢ restrictions iinposcd by donors or
which have bcen i'aised by the cliuirh foi. Jy4rlicular purposes. Thc cost of i?ising and adiministering sii¢h funds
are chai'ged against tlie specific fvnd.
The fill￿1¢141 siatciiients in¢ludc all tralisaet￿0￿5, 88sets and liabilities fDI- wliich the PCC is iysponsible in law.
They do not iiiclLide financial staletnenis of church groups tliat owc their inaiii affiliation lo another body iior
those that are informal gailiei'iiigs of chuirh nieinbeys.
OTHER TRADING ACTIVITIES
31.12.24
31.12.23
Fundr&ising events
PCC fees
1,950
571
9,427
2,521
9,427
JNVESTfvIENf INCOME
31.12.24
31.12.23
Rent5 Irceived
Deposit a¢couiil interest
390
946
390
884
1,336
1,274
TRUSTEES. REMUNERA TION AND BENEFITS
'Iheye weiE no tl'Lisl¢e5' reiniineration or other benefits for the yeai. ended 31 De¢#mbcr 2024 iior for the year
ended 31 December 2023.
Trustees, expenses
There were no
ITllStees' expenses paid for die year ended 31 December 2024 1)or foi. Ihe year ended
31 Decanb¢T 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unresiri¢i
flinds
Restricted
fiinds
Total
funds
INCOME AND ENDOWMENTS FROM
Don2tions aiid legacies
51,159
35,000
86,159
Other trading aGtivities
Iiivesrmeiit income
Oihei. inconie
9,427
581
16,550
9,427
1,27AI
16,550
693
Total
77,717
35.693
113,410
EXPENDITURE ON
Raisiijg funds
3,295
3.295
Other
83,599
4,410
88.00()
Page 10
coDtiniied...

BRF,DON PAROCHIAL CHURCH COUNCIL
Nole5 to the Finaiicial Statement5- continued
I.-OR THL YEAR ENDED 31 DECEMBER 2024
COMPARATIVES foR TFIE STATEMENT OF FINANCIAL ACTIVITIES-coiitin¥ied
Unrestricted
R¢slri¢¢ed
funds
funds
fund5
Total
86,894
4,410
91 J04
Net gains on iiivesiments
6,845
781
7,626
NET INCOMEIIEXPENDII'URF.)
12,332)
32,064
29,732
RECONCILIATION OF FUNDS
Total funds brought forward
77,199
69.932
147,131
TOTAL fuNDS CARRIED FORW ARD
74,867
101,996
176,863
I'ANGLBLE FIXED ASSETS
Plant ai)d
Inachinery
COST
Additions
2,849
NET BOOK VALUE
At 31 Deceinber 2024
2,849
At 31 DecembEr 2023
FIXEDASSETINVESTMENTS
Listed
invEstsiients
MARKET VALUE
At l Janiiary 2024
Revaluations
ReGlassificatioiVtransfer
69,819
4,308
2.419
At 31 Decemkr 2024
76,546
NET BOOK VALUE
At 31 De¢embei' 2024
76,546
At 31 December 2023
69,819
There were no investment 8ssets oiiiside the UK.
Pagcll
coiitinued.-.

BREDON PAROCI.IIAL CHURCH COUNCIL
Notes to the Fiiian¢ial Statements coiitTnued
FOR THE YF.AR EhDED 31 DECEMBFR 2024
FIXED ASSET INVES'I'MENTS - coniinued
C05t oi. valuation at 31 December 2024 is reprc5eiited by..
Listed
invesljnents
Valuatioii in 2022
Valiiaiion in 2023
Valuatioii in 2024
Cost
8,193
7,626
4,308
56,419
76,546
If the inveslTh¢nts hfid not been revalued they woiild have been included at Ihe followiiig historical ¢ost'.
31.12.24
31.12.23
Cost
56,419
54,000
Fixed asset investments wcre valucd on an open tnai'kct basis basis on 31 December 2024 by third paty
valuatioii..
DEBTORS: AMOUN1'S FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Otlier debtors
7.293
6,135
CREDJTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
-11.12.23
TJ?de crediioi's
Othei. crediloi
I J08
1,308
2.618
1,308
Page 12

BRLDONPAROCHIAL CHURCH COUNCIL
Notes to tlie Financial StatBnieiits- coiitiniied
FOR TI.IE YEAR ENDED 31 DECEMBER 2024
io.
MOVEMENT IN FUNDS
Net
moveInent
in ￿ndS
At
31.12.24
At 1.1.24
Uiiresti'icted fiinds
St Giles ChurGh, Bredon
Bredon'5 Norton ChurGII
41,600
33,267
111.8271
2,720
29,773
35,987
74.867
19,1071
65,760
Restricted furtds
Bell Fiin(I
OIEan Ftsnd
Fabric Flind
Bell Fund
ToiletFund
759
44,710
919
43,693
11,712
10,272
35,591
{1.017)
9,814
35,QIK)
458
591
101,996
102,187
TOTAL FUNDS
176,863
{8,9161
167,947
Nei I￿0veMe11( in funds, incliided in (he above ar¢ as follows..
Incoming
resources
Resout
expended
Gains an(1
Sosses
Movemeiit
n funds
Uti¥esti'icted fiinds
St Giles Ch￿rch, Birdo
Bit(loi)'s Nortoij Church
64,093
8,554
178,088)
(6.694)
2.168
860
111,827}
2,720
72,647
(84,782)
3,028
(9,1071
Resti'icted fiinds
Bell Fund
Orgaii Fiind
Fabric Fuiid
B¢ll Fiind
Toilet Futid
212
(52)
160
353
7,851
105
458
591
(7,260)
8.415
(8,3291
105
TOTAL FUNDS
81,062
3,133
(8,9161
Page 13
continiied..

BREDON PAROCPIIAL CHURCH COUNCIL
Note5 to tlie FinAnGTal Stat¢Jnents- coiitinued
FOR THE YEAR ENDED 31 DF.CEMBF.R 2024
10.
MOVEMENI" IN FUNDS- contllllied
Con)parativcs for moveixeni in funds
Net
Imovement
in funds
At
31.12.23
At 1.1.23
Unrcsti'icted fLillds
St Giles Chur¢l), Bi'edon
Brcdon's Norton Chur¢li
53,252
23.947
18,024)
5,692
45,228
29,639
77.199
(2,332)
74.867
Resti'icted funds
807
45,942
14,543
8,340
1481
759
44,711
11,712
9,814
35,000
Organ Fund
Fabric Fiind
Bell Fiind
Toilet Fund
1.474
35,1>
69,932
32,064
101,996
TofAL I.-UNDS
29,732
176,863
Comparative iict niO￿l￿ent in funds. incliided in the above are as follows..
Incoilling
resourecs
Regources
expended
Gains aiid
1055es
Movement
in funds
St Giles Chiirch. Bredon
Bi.don's Norton Church
67,396
10,321
180,100)
(6,794}
4,680
2.165
18,0241
5,692
77,717
186.8941
6,845
Restricted funds
Bell Fund
Organ Fuiid
Fabric Fund
Bell fuiid
Toilet Fund
12.3321
{481
(1.2311
{3,131}
148}
693
J5,000
781
1,474
35,000
35,693
14,410)
781
32,064
TOTAL FUNDS
113.410
191,3041
7.626
29,732
Page 14
coiitiiiued,..

BREtJON PAROCHIAL CHURCH COUNCIL
Notes to the Finan¢ial Statements continijed
FOR THE YLAR ENDED 31 DECEMBER 2024
io.
MOVEMENT IN FUNDS-¢Dntinued
A ¢UiTent year 12 iiionths and prior year 12 months combined ptssition is as Follows..
Net
niovemeiit
i# fuiids
Al
31.12,24
At 1.1.23
Unrestricted funds
St Giles Cliiirch, Bredon
Bredon's Norton chU￿h
53,252
23.947
(19,851)
8.412
33,401
32.359
77,199
111,439)
65,760
Restricted funds
Rell Fund
Organ Fund
Fabric Fiind
Bell Fund
Toilei Fund
807
45,942
14,843
8,340
919
43.694
12.248)
13,132)
1,932
35,591
10,272
35,591
69.932
32,255
102,187
TOTAL FUNDS
20,816
167,947.
A curirtkt year 12 months and prior year 12 monrhs coillbined net movement in fund5. included in the above are
as fDIIows'.
IneominE
Te50urces
ResouiLeS
expended
Gain5 and
losses
Movemtnt
in funds
Unre51ricted fvttds
Si Giles Church, Bredon
Bredon'sNorton Lhurch
131,489
18.875
{158,1881
113,4881
6,848
3,025
{19,851)
8,412
150.364
1171,6761
9,873
111,439)
Restricted funds
Bell Fuiid
Organ Fuiid
Fabric Fund
Bell Fund
'Ioilet Fiind
212
11001
{2.2481
{3,1311
112
(2,2481
13.1321
1,932
35,591
1,046
42,851
886
17.260)
44,108
(12,7J9)
886
32,255
TOTAL FUNDS
194,472
1184.415)
10.759
20.816
Page 15
contEniied...

BREDON PAROCHIAL CHURCH COUNCIL
No¢¢s to th¢ Financial Stateinents- ¢onlsiiiied
FOR TI.IE YEAR F.NDED 31 DFCEMBER 2024
RLLATLD PARTY DISCI.OSURES
There weir no ￿lated party tMn5actions foi. the year ended 31 Fjeeembcr 2024.
Page 16

BREDON PAROCHIAL CHURC14 COUNCIL
Dctail¢d Statement of FiiiaiiGial Adivities
FOR 1'I4E YEAR EhT)ED31 DECEMBER 2024
31.12.24
31.12.23
INCOME AND ENDOWMFNTS
DonatTon5 and legacies
Donutions
Gift aid
35,807
29,991
77,846
8,313
65,798
86,159
Othe¥ ti'adi￿g a¢tivilies
FEJnth*isirtg events
PCC fees
1,950
571
9,427
2,521
9,427
Investment Tncotne
Rent5 Irceiv¢d
Deposit account intere51
390
946
390
884
1,336
1,274
oiliei. incomc
Magazine iTi¢oine
Cliuirh room hire
6,636
4,771
8,731
7,819
11,407
16,550
Total incomtttg resoui'e
81,062
113,410
EXPENDITURE
Raising donatioiis and legacies
rundraising costs
IiiieiESt payable
21
53
3,295
74
3.295
Other
Parish sljarc
Chiirch iunning costs
Ministry expen%cs
In5urallce
Chuirh mairttenaDce
Magazine expenses
Siindries
Upkeep of seivice5
Cliaritable giving
Rent
Bookkeeping
Carried foiward
22,845
1,358
1,863
7.334
17J19
9,097
343
2,320
1.422
300
2,500
66,701
17,495
12,763
994
7,01)6
26,845
8,375
3,133
6.359
2,618
85,678
This page does not fomi parl of tlie staliitory financial statements
Page 17

BREtX)N PAROCIIIAI. CHURCFI COUNCIL
Detailed Statanent of Finaii¢ial Activities
FOR THE YEAR ENDED31 DECEMBER 2024
31.12.24
31.12.23
Other
Biyiught R)rward
Piufessional fees
Lighl & lTr¢at
Parish secretary
66,701
85,678
8,976
4,914
91,717
85,678
Support costs
Governance ¢osts
Auditors, remuneration
1.320
2,331
Total Irsourtes extti)ded
91,304
Net (expendiiiireyincome befoi'e gains and
losses
112,049)
22,106
Realised recognised gains and losses
Rcalised gaiiislllossesl on fixed asset investments
3,133
7,626
Net {expendittireYincome
{8,9161
29,732
This page does not fonii part of the statutory finanrial 51at¢menls
PaEe18