HOLY TRINITY AND ALL SAINTS. CHURCHES, HAWLEY ANNUAL REPORT AND FINANCIAL STATEMENTS OF HAWLEY GREEN PAROCHIAL CHURCH COUNCIL Reglstered Charity No. 1130589 for the year ended 31 December 2024 Incumbent The Rev'd Canon William Perry, SSC Bank Lloyds Bank PLC 18. Prince of Wales Walk Camberley Surrey GU15 3SJ Accountsnts Azets Audit Servlces Limited Ashcombe Court Woolsack Way Godalming Surrey GU7 1LQ
The Parlsh of Hawl¢y Revised Annual Report for 2024 Overview The Parish of Hawley in th¢ Di£$¢ of Guildford is 5ith¢d in the extreme northeast of Harnpshire. The Parish Chur¢h of Holy Trinhty, Hawley (18571 and the daughi¢r thur¢h of All Saints,, South Hawley (1976) 5¢rv¢ ¢stimat¢d p)pulation Of115 souls. In 2015, th¢ Pwochial Churth Council passed 2 Resolulion undor th¢ Htsu of Bishops. DoJ•tion on th¢ Minislry of Bishops and Priests. Extended ¢piscopal care is PTovid¢d by the Bishop of Richborough by 8rw8ement with the dioc¢san bishop. The parish is r¢giwred with Forward in Faith and affiliat to Th¢ Society. Tht P#Tochil Churth Covnell {PCCI Under the ternk% of the Chariiies Act 26. the FCC is TegisteTed with th¢ Charity Commission. Our ff8LSter¢d clwity numb¢r II30589. Corres[ndent¢ for th¢ Ifc may be addr¢ssed to Hawley Viw4¢, F¢rnhill Road. Blxkwat¢r, CJmberley, GU17 9BN. Lloyds Bank plc. 18 Princ¢ of Wales Wa]L Carnberley, Surrey GU15 3SJ are bankers io the Ffc. Th¢ PCC Us¢$ the seThices of the Az¢ts Audit S¢rvices Limit of AshcomtrK CourL W(K)Isack Way. Godalmin& SuTT¢y GU7 ILQ as Ind¢p¢ndeM Examiners. Nye Saund¢rs Ltd. ha% been ap)int inspecting architects thc PCC under the In¢110 of Churth5 Me&sute 1955. Among irs other resporsibiliii¢s, th¢ PCC "is to ctrorKrate with th¢ mintster ift pronwling in the pansh the whol¢ mission ofthe Church. plornI. ¢van8¢ll1 social and ecum¢nieal-. Members of tbt Proehll Cburch Co¥neil durffiDg 21ll4 E%¥)(fKRO Members Ineurnbent: The Revd. Canon William Pery SSC (Cknirnwi) Cbur¢knvardeM: Mrs RI Davi¢s Mr Styart Murton {to 19 May). Mr Philip Popay lfrom 12 JU> Denery Synod Reprd¢tttatives: Mr K¢ith Blanchard. Mrs Rita D4vt¢s Eleeted (or cOpted} Members: Mr Derek Baw, Mr Allen Brown (from 19 May), Mrs Brown (Hon. Secretary}. Mrs Carol Carter (to 19 May aTKI th¢n cA)thOPted from 24 July), Mrs Jackie Davies {from 19 May). Mr Michael Gunston (Vice£hairnMn). Mr Robert Hoy. Mts Marian King (from 19 May), Mr SIu8rt Murton (from 19 May. previously Chwchwarden). Mr Philip Poplly (from 19 May th¢n ¥$ Churchwarden from 12 Jun¢l. Mr James Rapley. Mis5 Julit Swmders (to 19 M8y). Miss iA)ma Wilkinson. The PCC fomed a Standing ConJmitt¢¢, &$ requited by law. to ¢rw)sact the busin¢5s of the Ifc between me¢tiDgs. A Halls committ ov¢rsees the 0ratIOn nw1fti¢n£e of the Church Halls, a[ a Stewardship Committee wurAges Christian St¢wardshÉp of lime. tal¢tts, and money within th¢ cOngSatiOn. Fr William Perry is the InMbent for the Parishes of Hawl¢y Mtnl¢y and Priest-invcharg¢ ¥t Si Augustin¢'s A]d¢rslh)t. During P¢Tiods ol abserK¢ he ably &ISted by our IK)norary &ssi5tant pri¢s¢ Fr Glyn Williams •d other Mr James Rapl¢y was tt¢ Parish Safeglwding Offiw and DBS Valid¥tor for the year. Among regular long-mi parishioneTS who Sadly di¢d in 2024 w85 Jo Young who fulfill¢d multiple roles over the y¢ars including as bM¢h leaderof the Mother's Union and th¢ 0ri8inatorof 'TeaatTwo'. Holy Trinity continued open for privat¢ prny¢r fmm 10 am to 12 ncKJ Monday to Satyrday. We th•J)k the church sitters forth¢ continued help. In the ongoing absence of a PCC Tw¢Awr¢r Ls a coA]seqvence of th¢ death of John Chapman in lat¢ 2023, the Group Acting TlSure[S (GAT) b¢¢n handling day-to-day fmancial affairs &5 w¢ll as Prwi revised accounts for thc ye•rs from 2¢f21 onwards sorting the larg¢ quaniities of parish tesuliing fivm Jotjn's long myur¢ of th¢ TUrtr$h]p. Reven from the hiring of th¢ Church Halls. trx)th by rcgular hirers and for sociai IxKTrking$, ntinUed to increase. The Holy Trinity Fairl(trn Day and th¢ Holly Fair taised in¢om¢ for church funds. Our thanks 80 to the organis¢rs and helpets on these days. We all menthts fortheir committrd givingthiiing the year. Phil And Sally Popay contirtu¢d to o)Ilect item5 for usc at the Farniwough F(MMI Bank, well supponed by ourptirishioners. As detailed in the Churthw8rdens' RerA)rt much WO cOntinS to bc c•rried out on our buildings. includin8 th¢ large number of maN)r and minor wo5 highli8ht¢d in the quinquennial portS compiled in 2021 for both Church¢5 and for Trinty Hall. (kn Parish Share for 2024 was set at £69.474.24. which w&$ paid in full. The DI05¢ of Guildford propoxd a Pasioral Scheme for th¢ fomd merger of Hawley and Minley Parishes. whith for fifty years hav¢ t¢¢n Xield in plur81ity" that is to say kglY separate partsh¢5 which share an InrnbeAt. Th¢ S¢h¢m¢ put out ty publtc C4)n5ult&tion and no objection5 w¢r¢ received. It is ¢xp¢cted that this will thk¢ ¢ffe¢t in 2025. Bishop Nomwi Banks retir¢d &5 BislK)p of RichboTough. th¢ BislM)p to whom we look for PLStoral and sacrdm¢nthl care. His -farewell" to Hawley parish was made on F¢bwary 10th when h¢ cclcbrthl for the Annual General Meeting of Forward tn Faith Guildford. In tkntmber 2024. it was wmunced that his su¢c¢ssor ts to be Fr Luk¢ Irvtne£apel. presently Ar¢hdeacon of Chichester. whom w¢ l(K>k fonvatd to welcornsrtg to the parish in du¢ wurse. The vario$ prish groups- Mothcrs. unlo Hawl¢y Anglic4n Mert's Society (HAMS). B¢llriTrg¢rs, Bible st Group ttt the Waisingham C¢ll - have regularly during th¢ y¢ar. Please se¢ the minut¢s of the pro(%edings of the Annual Patochiai Church Meeting the parish bsIte -ar1$hO(h wle www. .uk" for more infonnalion. or PCC Poti¢its Group Aditsg Trusurer (GAT): Durin8 2024. thc Group Actin8 Tre&%urer (GATI, fow individuals acting colkgiat¢ly, Contind to handl¢ 4¢¢0unts and financ% t&sks. C8k Spend Permisth)ns: At the September rn¢¢ti the PCC adopted c&sh SIding limit pemiissions for s¢v¢rai key roles in th¢ ¢hur¢h. such &s vicar, hatls mana8¢r, and churchward¢ns- and the GAT itself. Invotment: A new inv¢stm¢nt StrgY was acc¢pt¢d and approved by PCC * the Novemkn me¢ting. An amow)t will be h¢ld the Ltoyds Bank urmt a¢count for immiD¢nl sp¢ndin8 requirements. Approximately £25.lJ)O - £30,0 will be held on d¢posit with the Central Board of Finan (CBF) of the Churth (Trf Ertgld in their DcpKJsii Fund io up th¢ curreni account as and wh¢n ne¢ded. Monies 0r this thr¢5hold will be held in a wlY oned CBF investment acc4Junt for longv temi groMth. 1 Saints. Parsonage conlinues to b¢ Id on a pemdi¢ lease. Th¢ lEntY rentsl amount h&5 been reviewed aTrJ will increase by IIY/.. Tr existi1 arrwnLq with our current tenant r¢m)in sfttisfactory. Reserv¢ Fu*d8: Our Unr¢stn'¢trd General Purpos Fund shows a deficit of £J7.351 for th¢ y¢v. The sU1V3 from our hIS and parsona8¢ are maintamed in separd¢ D¢5i8rtakd Funds 8j an¥}le to £26.016 for th¢ y¢ar. All other nds are for re5triLX¢d pu4)oses and cannot b¢ used for the everyday nllming sts of the church. We ntinue to rely on p&st legacies cover this ongoing deficiL The fi8W¢5 qted are subjeLt to COnfirnl0n followirtB ¢xwnination by our independ¢nt ¢xominer. Cburth AtteDdatt¢e The av¢rag¢ Sunday attendance was 64 (67). The 2024 chh El¢¢tora] Roll listed 134 names 1143). There weTe 5 baptisms (6), O confirnutions (0), w¢ddings (l). O wedding bl¢ssiJw (O). and 8 fun¢rnls in church (141. A fijthr O funerals (l) were held at a crematorium or lo1 ¢¢rn¢tery and 3 c<)mmittals of ¢reniat¢d remains (7).12023 figur¢s bracketed in rtalic5) The ReveTend Canon William Perry SSC {Incumbent) Page 2
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS The Parochial Church Council {PCC) is a Body Corporate for the advancement of religion created by statute (namely the PCC (Powers) Measure 1956). TATEMENT MEMBERS, RESPONSIBILITIES The Members are responsible for preparing the Members, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charits'es in England & Wales requires the members to prepare financial ststements for each financial year which give a true and fair view of the state of affairs of the Parochial Church Council and of the incoming reSoUrS and application of resources of the Parochial Church Council for that period. In preparing these fi'nancial ststements, the members are required to: Select suitsble accounting policies and then appty them consistentty", Observe the methods and princTrples in the Charities SORP: Make judgements and estimates that are asOnable and prudent. State whether applicable accounting stsndards have been followed, subject to any material departures disclosed and explained in the financial statements., prepa the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation The members are responsible for keeping proper accounts.ng records that disclose with reasonable accuracy at any time the financial positi'on of the Parochial Church Council and enable them to ensure that the financial statements comply with the Charities Act 2011 , the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Parochial Church Council and hence for taking reasonable steps for the prevention and detection of fraud and other iwularities. Page 3
Independent Ex8mlner's Report to the Trustees of Hawley Green Parochial Chureh Council I report to the charity truste¢s on my examination of the fuJan¢ial statement of Hawley Green Parochial Church Council (the cbarity) for the year ended 31 December 2024. Respon51bilAtl¢J ¥nd basis of report As the trnstees of the charity you are responsible for the preparation of the fmancial statements in accordan¢e with the requirements of the Charities Act 2011 ('the Act,). I report in resped of my examination of the cbarity's a¢counts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b} of the 2011 Act. Independent examiner's stAtement I have completed my examination. l confmn that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: arxounting records were not kept in respect of the charity as required by section 130 of the 2011 Act. or th¢ fmancial statements do nol accord with those records. or the fmancial statem¢nts do not comply with the appli¢abl¢ rquirements concerning the forni and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the arxounts give a 'trn¢ and fair view, which is not a matter considered as part of an indqKnd¢nt examination I have no concerns and bave come across no other matters in connection with the examination to wbich attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jonathan Vickery BA FCA Azets Audit Services Limited Ashcombe Court Woolsack Way Godalming Surrey GU7 ILQ Dated: fjo 202G Page 4
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL - STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 UNRESTRICTED FUNDS RESTRICTED ENDOWMENT General Designated FUNDS FUNDS Purpos TOTAL 2024 FUNDS 2023 INCOME AND END WMENT Donations and legacies 2A1 52.963 8,169 61,132 66,850 Charitable activities 4.118 10 4,128 1.981 Other trading activities 2A3 2,216 41,067 43,283 38,280 Investments 17,139 17,640 2.889 37,668 35,384 Other 2A5 1,636 1,636 TOTAL 147 847 142 495 EXPENDITURE ON: Raising funds 3B1 97 97 88 Charitsble activities 3B2 115,326 32.701 5.816 153.843 130,958 Other TOTAL 115423 153.940 131046 Net Incomel(expend1tu) before gains and transfers {37.351) 26,016 5,242 (6,093) 11,449 Gains{losses) on investment assets 5(b} D2 2,543 2,543 9,630 Net Incomel(expenditure) before Transfers (37,351) 26,016 5,242 2,543 (3,550) 21,079 Transfers between funds 9(b) NET MOVEMENT IN FUNDS BALANCES BROUGHT FORWARD AT 1 JANUARY 2024(2023) 167,015 255.826 63,239 111,480 597,560 576,481 BALANCES CARRIED FORWARD AT 31 DECEMBER 2024(2023) 114 023 594,010 597 560 Page 5
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL BALANCE SHEET AT 31 DECEMBER 2024 Note 2024 2023 FIXED ASSETS Tangible red assets Investment assets 5{a) 5(b) 118,914 113,644 124,043 111 101 CURRENT ASSETS Stock Debtors and prepayments Short tenn deposits Cash at bank and in hand 350 45,559 333,798 450 34,510 329,481 19,046 383,487 387 713 LIABILITIES Creditors - amounts falling due within one year 26.261 21.071 NEf CURRENT ASSETSI(LIA81LITIES 361,452 362,416 Total assets le88 current liabllltlos 594,010 597,560 TOTAL NEf ASSETS PARISH FUNDS Unrestricted - Genera 129,664 167.015 Unrestricted - Designated 281,842 255,826 Restricted 68,481 63,239 Endowment 114.023 111.480 597 560 Approved by the Parochial Church Council on knnd signed on its behalf by:_ The Rev'd Canon WFP Perry (Incumbent) Mrs. RA Davies (Churchwarden) 15/312 713]20ty The notes on pages 7 - 18 form part of these accounts Page 6
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1 ACCO NTING POLICIE - Se8 Appgndlx"A" 2 INCOME AND ENI)OWMENT FROM UNRESTRICTED FUNDS General Deslgnatod Purposes RESTRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2024 2023 A1 DONATIONS AND LEGACIES Planned Giving Gift Aid Income Tax recoverable Parish Giving Scheme Other planned giving Unplanned Giving:" Gift Aid Income Tax recoverable Other unplanned giving Collections at all seNices Sundry donations Grants Donations, appeals etc. 34,977 8,676 3,007 1,199 34,977 8,676 3,007 1,199 41,945 10,474 1,069 738 771 203 2,092 1,300 738 771 203 2,092 1,300 708 361 5.356 8,169 61,132 6,937 CHARITABLE ACTIVITIES Fees - statutory Fees- associated income 4,118 10 4,128 1,981 10 A3 OTHER TRADING ACTIVITIES Church hall lettings Traidcraft sales Fetes, bazaars and other fund raising activities 41,067 41.067 36,801 33 2,216 2.216 1,446 INVESTMENTS Dividends Interest Rent 2,889 2,889 17,139 17,640 2,844 14,810 17,730 17,139 17.640 A5 OTHER INCOME Insurance Claim 1,636 1,636 2 TOTAL 78.072 11,058 147,847 142 495 Page 7
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 contd. 3 EXPENDITURE ON UNRESTRICTED FUNDS RESTRICTED ENDOWMENT TOTAL FUNDS General l)eslgnated FUNDS FUNDS 2024 2023 B1 RAISING FUNDS Stewardship programme costs Traidcraft purchases 97 97 88 97 97 88 B2 CHARITABLE ACTIVITIES Missionary & Charitable giving Overseas Home missions & other church societies Secular charities Note 14 265 1,455 600 265 1.455 600 280 1,035 Ministry.. Diocesan Parish Share Working Expenses Incumbent Housing Expenses Incumbent Church Operating Expenses Church Halls wnning costs All Saints. Parsonage (in vacancy) Major repairs to churches Salarieslwages Fumishing & Equipment depreciation Publications, stats'onery, postsge, photocopier and administration costs Independent Examiners fees Other 67,891 3.536 361 29.827 67.891 3,536 361 29,827 27,980 4,721 65.050 2,106 1.151 21,537 17,468 5.737 27,980 4,721 1,122 857 1,122 857 1,710 857 1,841 2,920 4,651 113 006 1,841 2.920 10.467 151523 128 803 2,541 6,424 5,816 TOTAL 115423 153 940 130 958 Page 8
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 contd. 4 STAFF COSTS 2024 2023 Wages & saiaNes 10,215 During the year the PCC employed 4 persons. Their total remuneration and expenses amounted to £11,779 in 2024 and as such no one individual earned £10,000 or more. S FIXED ASSETS FOR USE BYTHE PCC 5(a) Tangible fixed assets Freehold Land and Bulkllngs at cost Flxtures Flttings & Equipment Total ACTUAUDEEMED COST At 1 January 2024 Addition during year At 31 December 2024 230,487 28,827 259,314 230,487 28,827 259 314 DEPRECIATION At 1 January 2024 Charge for the year At 31 Drnber 2024 113.359 21,912 857 22,769 135,271 5,129 140,400 117,631 NEf BOOKVALUE At 31 December 2024 112 856 118914 At 31 December 2023 117 128 The freehokl land and buildings comprise a) The curate's house known as All Saints, Parsonage and located at 295, Femhill Road. Famborough, Hants b) Holy Trinity Church Hall located at clo Hawley Vicarage, Fernhill Road, Blackwater, Camberley, Surrey and c) the capitalised cost of the new extension. refurbishment works and Hall re-roof at All Saints. Church Centre. located at 128, Chapel Lane, Famborough, Hants. For accounting purposes the historical cost of these prope.eS together with the cost of subsequent improvements of a capital nature a deemed to be their 2024 valuation. 8) 1974 £19,111 2009 £10.866 Cap Refurbishment £29 977 b) 1968 £3.278 199912002 - £38,913 Cap Refurbishment £42 191 c) 2005 2006 2011 2019 2020 Cap Refurbishment £107,365 £191 £(1,733) £51,158 £1,338 £158,319 Fixtures, Fittings and Equipment:_ Replacement in 2017 of the Electronic Organ at All Saints, with a new instrument from Viscount Classical Organs Ltd. Model Envoy 35F - being depreciated over 15 years. The insured cover of freehold land and buiklings above with landlords fittings andlor contents is.. b) Up to a loss limit of £2,900,000 a) £417.852 plus inflationary uplift from day 1. averaged over period of insurance. In addition, certain assets which are consecrated or dedicated as described under the fixed assets section in Appendix A on page 17 have been excluded in the accounts. The insured cover of these assets is as follows.. Holy Trinty Church Up to a loss limit of £11.590.000 All Saints. Church and Hall Up to a loss limit of £2.900.000 . Page 9
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ¢ontd. 5(b) D2 Investment Assets.. 2024 2023 2024 2023 Valuath?n at 31 D•c•mber Prl¢e per Share Permanent Endowments Mrs Humphries's- Grave Pence Pence Holding of 379.86 shares in 2 /2% Consolidated Stock (Cost £200). Stock redeemed at par. 5th July 2015 Funds at bank pending reinvestment. To yield income for upkeep of grave in Holy Trinity Churchyard. All Saints, Clergy House Trust Holding of 4.604 shares in Central Board of Finance Investment Fund, held in the name of Guildford Diocesan Board of Finance. Pence 2312.27 Pence 2260.53 106,457 104,075 To yield income solely to fom part of the Asst. Curate of Hawley's stipend. In times when there is no licensed Asst. Curate of Hawley in post. the Managing Trustees shall apply the clear yearly income of the Asst. Clergy Fund to pay the cost of provision of retired clergy to cover the ecclesiastical services when the incumbent is not available. Glebe Endowment (Holy Trinity) Holding of 310.82 shares in Central Board of Finance Investrnent Fund, held in the name of Guildford Di0san Board of Finance. Pence 2312.27 Pence 2260.53 7,187 7,026 To yield income solely to fonn part of the Incumbent of Hawley's stipend. 5(c) Inventory Assets: 2024 2023 All Saints, Church. South Hawley Memorial to Father Michael Moore SSC Icon of the "Last Supperf commissioned from St Andrew's Abbey Zevenkerken. Bnjgge, Belgium in November 2002 Cost 21 October 2003 É1,500 Now fulty depreciated £1,056 Book Value Book Value Nil All Saints. Church. South Hawley Icons of 'Our Lord" and 'Our Lady. commissioned from °Evegenia Inimia" of Romania through the Director of Childn in Distress Charity from its Glasgow office. Cost 17 October 2007 Now fully depreciated £1.250 Book Value Book Value Page 10
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 contd. 6 ANALYSIS OF NET ASSETS BY FUND UNRESTRICTED RESTRICTED ENDOWMENT FUNDS FUNDS FUNDS TOTAL 2024 FUNDS 2023 Fixed assets Current Assets Liabilities Amounts falling due within one year 118,914 319,232 113,644 232,558 387,713 235,144 383,487 68,481 26,261 411885 26.261 21,071 597 $60 68 7 DEBTORS 2024 2023 Debtors for goods and services Other debtors Prepayments and accrued interest 40,284 5,275 30,645 3,865 LIABILITIES . AMOUNTS FALLING DUE WIThIN ONE YEAR Creditors for goods and ser11S Amounts owed to any instituts'on or body corporate which are related parties to the PCC. Other creditors 9,063 4,736 17.198 16.335 21,071 Pagell
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024contd. 9 FUNDS INCOMING RESOURCES TRANSFERS RESOURCES EXPENDED NET TOTAL INCOMING BIFwd RESOURCES 11112024 FUNDS TOTAL 3111212024 a) UNRESTRICTED DESIGNATED FUNDS All Saints, Parsonage Halls Reserve Holy Trinity Building Reserve 17.640 41,067 10 4,722 27.979 12,918 13,088 10 110.759 99.904 45.163 255 826 123,677 112,992 32,701 bl RESTRICTED FUNDS Holy Trinity Fabric Fund Missionary & Charitable giving 201 Club ChildTen in Distress Education Churchyard Flowers Memorial Garden for Children Fund Insurance claims Parishioners, donations All Saints. Building Fund Our Lady of Walsingharn Hawley Anglican Men's Society Stipend Endowment Sub Total 1.850 1,850 16,312 24 142 18.162 24 178 36 39 39 407 573 -122 196 277 -288 277 1.166 9,696 265 1,325 387 305 277 4,468 631 195 305 277 24 -168 195 9,419 241 1,493 192 799 Mrs Humphries's Grave All Saints, Clergy House Trust 35 33.946 35 36,835 2,889 2,889 11,058 6.816 5.242 63.239 68.481 Page 12
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 contd. NATURE and PURPOSE a) De•ignat•d Fund• All Salnts, Parsonag9 Reserye funds to meet the PCC'S liability for future buildiThJ and operational costs. To furKJ future major repairslrefurbishments to our halls. car parks and surrounding areas. To fund future major rep8irelfefufbiGhment of Holy Trinity Chufeh. To include expendbture which under ts temis could not be taken from Holy Trinty Fabric Fund. Halls Reservè Holy Trlnlty Buildlng Rowrve b) Restrlcted Funds Holy Trlnity Fabrlc Fund Incoming resources given specifully for fabric repairs and fitts'ngs replacements at Holy Trinity Church. Mlssionary and Charitable Givlng Collections and donations specifically reiVed towards missionary and charitable organisations. Whe at the time of the gwing the recipient had not been detemiined by the pcc. Easter and Whitsun Offerings Collections on Easter Day and Wthitsunday and contents of special envelopes speufically given towards the parish contribution to clergy stipends paKI to the dio¢ese through the Parish Share stheme. Education All monies received given spèufically to meet Costs of edu&*ional work incurred in the parish. Churchyard Monies received specffjcally for the upkeep of graves andlor maintenance of the churchyard and burial grounds at Hdy Trinity Church. Flowers DonatnS received from indlviduals specifwlly for the purchase of flowersl decorations. Monies given speafically towards the wat of establishing a memorial garden for thildren in the churchyardlburial ground at Holy Trinity Church and its ongoing maintenance. Memorial Galen for Children Fund Insurance Claims Insurance prtteeds received in response to daims for.. Holy Trinity Church- R&decoration of intemal surfaos on the north walls of the church following water damage due to theft of external lead. Parl6hlonerf8 donatlon$ t)onations reiVed specifically for use at Holy Trinty Churth andlor All Saints. Church. Monies raised to assist with the funding of major refurbishment vmrks necessary at All Saints, Hall. Phase 1 of the works to include toilet block extension together viith complete renovation of the kitchen - to accord with current disabled access and environmental legislation and provision of a soundproof partition between the church and hall. The fvnd is continuing to assist with future WOTkslrepairs. All Salnts, BuFldlng Fund Page 13
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEPIIENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Contd. Our Lady of Walslngham Subscriptions arKI donations received from members of the 1Olalsingham Cell and monies raised through the Cell's aclivibos. Hawley Angllcan Men'8 Soclety Subscripts'ons and donations received from members of the Hawley Anglican Men's Society and monies raised through activities of the ciety. other than d0natronslIlect10n8 received for a named Charity. c) End¢)wmont Funds Mrs Humphrles's grave Se8 page 10 All Saints, Clergy House Trust See pag8 10 Ghbe Endowmert (Holy Trfnity) See page 10 10. INDEPENDENT EXANIINER'S FEES 2024 2023 Payment to Azets Audit services Limited for professional services rendered in acting as Independent Examiners in respect of the Accounts to 31st December in accordance with the Charities Act 2011 2,920 6,424 11 CONNECTED CHARITIES TO THE PCC The Parochial Church Council places short term funds with the Central Board of Finance of the Church of England on its Deposit Fund Account with their Investment Office at CCLA Investment Management Ltd. Senator House, 85 Queen Victoria Street, London EC4V 4. Deposits at 31 Dember 329 039 12. INDEMNITY INSURANCE The VicarlChurchwardenslPCC are insured by the Parish Plus Insurance Policies under the Guildford Group Insuran Scheme for churches operated by the EcclesiastirAI Insurance Office PLC (EIO). Gloucester in respect of Holy Trinity ChurchlHall and All Saints, Church Centre. This insurance provides cover as indicated on Page 9 at an annual premium of £6,006 and includes cover for theft by Church Officials up to £10,000 in any one claim at erther church. 13. CONTINGENT LIABILITIES We are in the process of detemiining who is responsible for the payment of the repairs (£600) to the Vicaragerrrinty Hall boundary fence. The Diocesan Surveyor is currently investigating whether this is a diocesan or parish responsibility. Page 14
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 contd. 14 GRANTS- MISSIONARY & CHARITABLE GIVING Anatysls of grants shown under not• 3 82 on Page 8 2024 2023 The Children's Society St Francis Outreach Trust- South Africa Additional Curates Society Famborough Christian Outreach Trust- The Triangle B<)okshop Forward in Faith Anglo Catholic Ordination Candidates Fund *Vessex Children's Hospice Trust- Naomi House Churches Together in Fleet and Crookham - Fleet Angels Camberley All Night Café - A safe place for homeless people Bamabas Fund Through the Roof Donats'on returned from previous year 200 265 265 265 325 200 200 200 200 210 280 280 280 280 210 210 210 210 210 225 200 In addition the following collections were taken and donations receivedlprocessed in 2024 towards the work of a number of advised designated charities. These amounts include Gift Aid Tax recoverable, rf relevant. This infomiation is reported to parishioners by way of a note as under current national guidelines the relevant accounting entries are now excluded from these financial statements. 8) Received through our churches Children in Distress b) Other- arranged through the Church by Hawley Anglican Men's Society and other organisations within the church. Phyllis Tuckwell Hospice 572 307 572 307 Page 15
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 contd. App•ndlx "A" ACCOUNTING POLICIES The financial statements have been prepared in accordance with the charity's governing document. the 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 applicable in the UK and Republic of Ireland (FRS 102) {effecttve 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS102. The financial statements have departed from the Charities (Accounts and Reports) Regulats'ons 2008 onty to the extent required to provide a true and fair view. This departure has involved following the Ststement of Recornmended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practs'ce which is referred to in the Regulations but which has since been withdrawn. The financial statements have been prepared under the historical cost convention except the valuation of investment assets. which are shown at market value. The Parochial Church Council has adopted the accrual accounting basis for the preparation of the financial statements. FUNDS General funds represent_the funds of the PCC that are not subject to any restricts'ons regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestn'ctsd. Restricted funds are those funds that must be spent on restricted purposes and detsils of the funds held and restrtionS are provided in note 9. Endowment funds, where capital must be retained, are explained in note 5(b). The financial statements include all transactions, assets and liabilities for which the PCC is responsible law. INCOMING RESOURCES VOLUNTARY INCOME AND CAPITAL SOURCES Income presents the amount of voluntsry donations as recorded whether by loose cash, bankers order or other fonn of instrument. Collections are recognised when received by or on behaEf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income Tax recoverable on Gift Aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlemen( the amount due is quantifiable and ts ultimate receipt by the PCC is reasonably certain. Funds raised by fetes, bazaars, catering at social functions. pilgrimages and similar events are accounted for gross. OTHER INCOME Rental income from the letting of church premises is recognised when the rental is due. Page 16
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 contd. INCOME FROM INVESTMENTS Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year. GAINS & LOSSES ON INVESTMENTS Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31M December 2024. RESOURCES EXPENDED GRANTS Grants and donations are accounted for when paid over. or when awarded, if that award creates a binding obligation on the PCC. ACTIVITIES DIRECTLY RELATING TO THE WORK OF THE CHURCH The diocesan parish share is accounted for when due. Any Sha unpaid at 31 It December 2024 will be provided for in these accounts as an operational {though not a legal) liability and shown as a creditor in the Balance Sheet. FIXED ASSETS CONSECRATED LAND - BUILDINGS AND PIOVEABLE CHURCH FURNISHINGS Consecrated and beneficed propety of any kind is excluded from the accounts as required by the Charities Act 2011. Movable church fumishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal. are accounted as inalienable propety unless consecrated. They are listed in the church's Inventory which can be inspected (at any reasonable time). For inalrenable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2000 have been capitalized and depreciated in the accounts over their currently anticipated useful economic life on a straight- line basis. All expenditure incurred in the year on consecrated or beneficed buildings. individual items under £1.000 or on the repair of movable church fumishings acquired before 1 January 2000 is written off. OTHER LAND AND BUILDINGS Except for inalienable propety. non consecrated and non-beneficed property is depreciated on a straight4ine basis to write off each asset over its anticipated useful economic life, initially 50 years or the residual period. OTHER FIXTURES. FirriNGS AND OFFICE EQUIPMENT Equipment used within the church premises is depreciated on a straight-line basis over 4 years. or 12 years depending on the useful life of the asset. Individual items of equipment with a purchase price of £1.000 or less are written off when the asset is acquired. INVESTPJIENTS Investments are valued at market value at 31al December 2024. Page 17
HAWLEY GREEN PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 contd. CURRENT A SET Amounts owing to the PCC at 31st December 2024 in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short term deposits include cash held on deposit either with the CBF Church of England funds or at the bank. stocks . including wine stocks and stationery are shown at the lower of cost and net realisable value after making allowance for obsolete and sl¢)w moving items. CONTROLLING PARTY There is no overall controlling paty. Page 18