2024-12-31-accounts

Annual Report and Financial Statements of the Parochial Church Council of Brereton and Rugeley

For the year ended 31st December 2024

Charity registration number: 1130795

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The Parochial Church Council of Brereton & Rugeley Trustees’ Annual Report for the year ended 31[st] December 2024

Charity registration number: 1130795

Objectives and Activities

The Parochial Church Council of Brereton & Rugeley (the PCC) has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelical, social and ecumenical. The PCC is also spiritually responsible for the maintenance of the church.

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at Brereton & Rugeley. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer, scripture, music and sacrament. Also, through non sacramental activities of hospitality and fellowship we aim to reach non churched members of the community.

Public Benefit

The trustees of the PCC are aware of the Charity Commission’s guidance on public benefit in The Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity. The trustees believe that, by promoting the work of the Church of England in the Ecclesiastical Parish of The Parish of Brereton and Rugeley it helps to promote the whole mission of the Church (pastoral, evangelistic, social and ecumenical) more effectively, within the Ecclesiastical Parish, and that in doing so it provides a benefit to the public by:

• Providing facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers; and

• Promoting Christian values and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole.

• Providing opportunities for members of the wider community to contribute to the greater good through volunteering and participating in building communities of hope.

• The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. The PCC supports a Ministry Team and our Lay worship leaders, who meet regularly to consider the way forward for our services, worship patterns, bible studies and spiritual growth. Our churches are open for individual prayer, providing an intimate and reflective environment for worship and prayer

• Our Churches are also open as Places of Welcome through the Places of Welcome charity group

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Achievements and Performance and Overview

Mission and Evangelism

Youth Work

Church of The Holy Spirit Sunday School Report 2024

We have a lovely group of children at Church of The Holy Spirit Sunday School.

Their ages range from 5 – 17 years.

The children are very close and supportive of each other.

The difference in age can pose a challenge when we come to discuss a topic from the bible. We always look at the readings for the day and discuss their relevance and importance in our life today. As with any family discussion we try to make sure that everyone is both heard and challenged to explain their thoughts.

We try to produce a craft, piece of artwork, a prayer or do some acting to show the congregation what we have been discussing.

Our congregation are amazing, so supportive and encouraging and always eager to see whatever the children present.

The children are all excellent readers and we have led two major services this year. Mothering Sunday Service when the children did all the readings, prayers and gave out The Mother’s day bouquets. George

and Sheila Green helped us learn two new songs to perform and we did a percussion workshop.

Our Crib Service was also led by Sunday School this year, it was a beautiful service attended by about 42 adults and 22 children. Once again, the children did all the readings and prayers.

George and Sheila have kept us updated with what is happening in Malakota and with Hands at Work. This inspired us to do a 5km Walk for Water challenge. Which really did show us how far children have to walk

each morning before they even think about walking to school. It took us nearly 2 hours. We had a refreshment break and a rest stop. We were very lucky. The children we had spoken about did not have that sort of experience. We learnt about the importance of charities like Water Aid.

Climate change is something else we talk about on a regular basis as it affects everyone, no matter where you live in our world. It is important for us all.Phoebe and a friend did their Duke of Edinburgh Bronze award and for their community project they did 2 hrs gardening each week in the church grounds.

They swept, pruned and planted for 13 weeks and made a difference.

We have a small garden area at the front of church which we use as a seasonal area for the children to display some of their art work. It brightens the area up and always looks lovely.

The children enjoy helping out at the craft fair, usually running a couple of children's games. Hook a Duck is always popular, no matter what age you are.

At Christmas the children also take part in Stable Trail at St. Augustine's. Most of them have taken part in it since they were very young, probably for around 10 years. But they still enjoy taking part as Angels or Wise Persons in training.

It can be difficult to meet all the time. Life throws its own challenges. Football, swimming, tennis, weekend jobs and even elderly grandparents all take their toll on whether people can come to church or not. But somehow we still manage to carry on and hopefully this will continue.

Neil Bateman has started joining us more with Finn and this has added another dimension as Neil adds his thoughts and teachings to our sessions.

Our DCC recently asked us to write a prayer for the start of our service. Dear God,

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Thank you for Sunday School.

For the time they spend together in fellowship. Please be with them as they continue to learn about you and your future plans for them.

Give them the confidence to share and explain what they learn with their friends and wider community. Teach them to care for the beauty that surrounds us here in Etchinghill and our world in general. Be with them as they promote love in our local community. Help them to learn from you Lord as they cook, craft and act together. Amen.

Church Halls

Our church halls are used by a variety of groups and clubs, which bring support to the community and bring in much extra income needed.

St Augustine’s Church:

Place of Welcome and Craft Group

A.A. group – 1hour on a Thursday

Willow Senior Care used the hall 4 times up until December

PHAB did not restart until Mid-March 2024 after Mrs. Bullock spent 8 weeks in hospital including Christmas. She has decided to close the group, which she has run for over 20 years, as there is no one able to take it on. (They used it during term times only, and did not open during January.

Our main group booking last year was Everyone Health , based outside the Rugeley area, who work on referrals from the NHS - mental health, physical therapy, and dietary advice. They used it two or three times a week, until mid-May 2024, (booked in for 6/8 weeks at a time). This

booking originated in May 2023 and was expected to last 6 to 8 weeks and was continually being extended. When they finished, they told me that numbers had dropped off considerably, and they would have to build up a waiting list to be able to re-book at any time in the future. Said at the time they would be happy to use our hall again if the numbers warranted it. The original enquiry was directed to us, I believe, by one of the staff who used to be in the St. A. choir and remembered the hall - 30 years ago!

Other than the above there were just a few one-off family party bookings. Unfortunately, by the end of the year, income generated from hall bookings has dropped to virtually nothing.

St Michael’s Church

Place of Welcome

Lunch Bunch – St Michael's Church Brereton Lunch Bunch. Once again St Michael's Church has been running the Lunch Bunch. We had a couple of occasions when we had to cancel 2 meals due to myself being unwell. But Ruth Hall, who has the necessary knowledge and certifications has come on board . The group has gone from strength to strength by providing 45 meals to housebound and elderly people who come to the church room on a monthly basis. We have received grants from Blakemore's to pay for the meat which they provided us. We received a grant of £200 from Brereton Parish Council for the Christmas meal which was provided free of charge to the members.

The Restoration Fund has continued to grow. Receiving grants from Staffordshire Historical churches fund, Laslett fund, and Benefact trust. We have been selling jams, chutneys and marmalade. Also holding fundraising events of wreath making, quizzes. The current total is over £22,000.

Rainbows & Brownies Alms Housing Trustees

Church of the Holy Spirit

Rainbows - School Term Brownies - School Term Cannock U3A. 2hrs once a month Quilting - 1 evening and 2 days per month Tap dancing - 1hr weekly in term time

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Place of Welcome - weekly

We do have occasional groups and committees having a meeting, these are between 1-2 hrs.

Church of the Good Shepherd Rainbows Brereton Marching Band Taekwondo Prize Bingo

St John the Baptist Church, Slitting Mill

Coffee Morning with prize raffle once a month

Other Activities

Changing Rooms

A free counselling service hosted by Church of the Holy Spirit, Etchinghill, Rugeley. This service has been in existence since 2018 but restarted in 2023 at COHS.

A team of volunteers meet bi-monthly to manage and promote the service. Student counsellors and qualified counsellors offer sessions Tuesday and Friday mornings at COHS and more recently at Rugeley Community Church at other times. Online and telephone sessions are also offered as needed.

Currently we have 8 counsellors involved with the provision of services and offer an average of 12 sessions per week. The service is advertised through the Church Bulletin, locally and through social media. Donations and funds raised are collated by the church Treasurer and a financial report is submitted bi-monthly. To date 371 sessions have been conducted, helping 62 clients since 2023

Church Reports

2024 report for St. Augustine’s Church

In January our organist resigned. Jeremy had always stated that since the choir master had retired some four months previously, that he did not want to take on the choir master’s position on a permanent basis. Our current organist Ian Boddington was employed on a temporary basis. The reason he was employed on a restricted basis ie. Two Sundays during the month (usually Holy Communion Services) were due to finance. He was also employed for special services during Christmas etc. Suitable CD’s have been purchased, and these are now being used on the Sundays we do not have an organist, and this seems to be working quite well.

In order to save money on heating during the winter months, services were held January to the end of March in the Parish Hall, which proved to be a warmer and comfortable place of worship during the cold months. This was again repeated at the end of the year when services were moved again into the Parish Hall from the beginning of November.

The Parish Hall has received a Council grant for £500 which allowed us to purchase a Dishwasher and new cooker. New curtains and bunting, to brighten up the hall, were also purchased which hopefully will make more bookings in the future.

Our ‘Place of Welcome’ continues Tuesday mornings and is supported by the Coffee and Craft group, which seems to be thriving with a regular membership of around 10.

Repairs to the North aisle roof/ceiling and South Aisle floor have been completed. The quinquennial inspection took place during the summer, and this has highlighted more repairs to be carried out including repair to lose plasterwork in the flower room. The report also highlighted the fact that the balcony needs work ie. Higher barrier and some floor repair, before it was safe to be used by the public. Minor repairs also took place on the organ and rainwater goods have been cleared.

Unfortunately, one of the boilers heating the church has been condemned and needs replacing and we are currently awaiting a quote.

Fundraising went well with two presentations, in conjunction with Rugeley Lions, by local historian Lesley Smith. A concert by Haywoods Community Choir was held as well as a Becky Gee concert. Our harvest ‘Ploughman’s lunch’ attracted few people but was very enjoyable and the successful Grand Prize Draw took place. A few members took part in the Charter Fair, St. Michael’s Craft Fair and Ride and Stride events.

The Christmas Tree Festival welcomed 35 exhibits and was well received with many visitors, including our local schoolchildren during the final afternoon.

Local schools, Chancel, Churchfields and Etching Hill Primary were also welcomed for Easter, Harvest and Christmas Services. Once again, we hosted the Stable Trail which affected attendance due to the terrible storm which we experienced the night before and which continued into the day.

Our Crib Service, Candlelight Carol Service and Midnight Mass were well attended. The Christingle Service was led by two members of the congregation.

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We have welcomed two new Churchwardens who have sometimes been in a very difficult situation with the problems experienced within the Parish Office. However, we have held many funeral services and 3 (?) weddings which they have managed very well. Our congregation is in decline with around 14 regular members on Sunday mornings, not all of whom seem to support the Benefice Services. New attendees do not appear to return following a break in the regular Sunday service. The choir however do try and support Benefice services when held at St. Johns, Armitage and St. Michaels churches.

During May we experienced an unfortunate incident when some new, would-be worshippers, stole mobile phones and cash from two members of the choir. This has resulted in bags and valuables being locked in the Vestry during services

St Michael’s Church Annual report

During 2024/25, we have been able to pay the Parish share and common fund in full and have no outstanding debts. We have continued to fund raise for the restoration work on the Church roof, guttering and stonework and have completed some of the jobs listed under the quinquennial report.

Thanks to some committed workers, the Churchyard has been kept in a very tidy condition and the hedge line to the adjoining bungalow development has been cleared and some trees removed.

St Michael’s hosted one of the sessions for the week of prayer for Christian unity with a soup lunch, that was well attended. Lunch bunch and place of welcome has continued throughout the year, and numbers have increased for both of those.

We held an Easter trail which wasn’t heavily attended, but those who did come enjoyed the event.

We have held various musical events, plus a summer fete, harvest festival & lunch, craft fayre, Christmas market and Christmas tree festival.

The Christmas services were well attended on the whole and some of these were led by the lay worship leaders.

We have been floodlighting the Church for a donation, which has proved popular.

Following the request for volunteers to lead morning worship services, we have 3 additional people who can lead these services.

Church of the Good Shepherd

Last year at the Church of the Good Shepherd was a very successful year.

We held many fundraising events including a fashion show, regular prize bingo nights and celebrated the 65th anniversary of the church by holiday, a community fun day.

We have had several committee gardening days to clear the exterior of the church and received a grant from Staffordshire County Council for £427 to install new heaters in the toilets and vestry in the church building. We provide services for all the major celebrations too, starting with Thanksgiving Service during the 65[th] Anniversary Celebrations, a Harvest Service and a Carol Service which was well attended and really appreciated by local residents. Overall, it was a very successful year.

Church of The Holy Spirit

Spiritual Life

Regular Sunday worship

Members take Holy Communion to a local Residential Home and the housebound Home Groups – one evening and one daytime session a week

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Community Activities

Place of Welcome/Warm Space – meets regularly on Tuesday mornings & church open for prayer Host to the Changing Room Counselling Service (Tuesdays & Fridays)

Praise & Worship hour once a month

Etching Hill Primary school morning worship sessions fortnightly Etching Hill Conservation group

Community ‘Give-aways’ this year included

• Handmade felt hearts and heart-shaped chocolate for Valentine’s Day

• Mothering Sunday posies

• Palm crosses (handmade)

• Handmade knitted/fabric Easter eggs with chocolate and Easter message

• Felt fridge magnets to celebrate Pentecost our Patronal Festival

• Patch the Pumpkin activity packs – World Vision alternative to Trick or Treat

• Santa’s sacks made by members of the church and packed by children at the STRIVE Club at Etching Hill Primary – who also made Easter cards and displayed them outside church for people to take home

60[th] Anniversary activities for 2024

• Beetle Drive

• Line Dancing

• Garden Party

• Murder Mystery evening

• Quiz night

• History display while open for Ride & Stride

• Harvest Supper

• Macmillan coffee morning

• Craft Fair

• Christmas concert with Sing Out for Joy Choir

St John the Baptist Church, Slitting Mill

This has been a challenging year for the church, partly due to the loss of two core members of their small congregation in less than a year. A letter was posted to all residents of the village in January, to see whether there would be any interest from the local community in supporting the church going forward. Unfortunately, there was little response, except for the owners of the property attached to the church, who attended services occasionally following receipt of the letter. An afternoon tea was trialled on a Saturday, but this was not supported by the community either. Numbers for the monthly coffee morning have continued to drop over the year. A benefice service was held during the summer at Victory Hall, and this was well supported by the churches from across the benefice. The incumbent suggested the possibility of holding services in the hall as a new worshipping community going forward due to dwindling numbers at the services currently being held, and the lack of facilities at the church compared with all available facilities at the hall.

Deanery Synod

The Deanery Synod has met at various times throughout the year, exploring children and families ministry and how to become Pioneering Parishes across the Deanery. A decision was taken to invite the people who led the online Pioneering Parishes training sessions to deliver training in-person within the Deanery. Plans are in place to offer this to interested people later on this year.

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Financial Review

Total Net Assets: £150,687 2024 [£152,843 2023] Deficit: (£4,584) 2024 – Unrestricted Deficit: (£7,034) Restricted Excess: £2,449 [Excess: £14,008 2023]

Good Shepherd

Excess: £2,350 2024 [(£1,265) 2023]

Good Shepherd opened a new account in 2023 and the banking was taken over by Gayle. Unfortunately, I only received the statements from August to December 2024 in February 2025. There were a few income entries that I was not sure of so these have been posted to donations. I have asked that all paperwork income and expenditure [invoices] along with the statements are sent to me on a monthly basis and not at year end as this is the busiest time.

Income overall has increased from £523 to £6,519. Expenditure has also increased from £1,788 to £4,169. It is clear that the committee that has been set up to help keep Good Shepherd open has had a very positive effect.

Holy Spirit

Deficit: (£286) 2024 [(£292) 2023]

Income overall has increased from £26,156 to £28,621. The most notable differences being increases in 0101 Gift aid collections, 0550 donations, and 0901 Other funds. There have been slight reductions in 0301 Loose plate collections and 0601 Tax recoverable.

Expenditure overall has increased from £26,448 to £28,908. The most notable differences being increases in 1801 Charitable giving 2300 Parish Expenses and 2330 Church maintenance. There have been reductions in 1910 common fund and 2340 Upkeep of Services

Parish

Excess: £29,761 2024 [£67,630 2023]

Most of the Parish income and expenditure is driven by the amounts transferred by each of the Churches. Because of that I have amended the way it is recorded in the accounts as it can become very confusing. Each of the Churches now have a code 2300 Parish expenses which is recorded as expenditure. The income in the Parish account is recorded in an Agency account and not as was a minus expenditure against the same code. We achieve the same outcome but there is less chance of mis-posting. Having paid the Administrators salary there is £1,325.91 left in the Parish expenses Agency account so the amounts being transferred appear to be the correct amounts as the Parish account does need to have a surplus.

The Parish received a write off package from the Diocese which totalled £27,930 in 2024. The Common fund liability has reduced from £46,812 2023 to £18,777 2024. The double entry is therefore shown as a grant from the Diocese against code 08A1.

The PCC have encountered difficulties in changing the address for the bank statements associated with HSBC Account 61429620. The issue arose because the signatories listed in the letter of change of address were not recognised by the bank. Despite ongoing efforts throughout 2024 by David Smith to access the bank statements, these attempts have been unsuccessful.

After careful consideration, we have decided to accept the balance shown on the most recent Statement of Assets and Liabilities as the accurate balance for the account. The last bank statement we received was dated January 31, 2024, with a reported balance of £6,144.76.

It is important to note that there are unpresented items on the account, which we are aware of. These include transfers to and from other accounts, specifically:

• Money out: £4,567

• Money in: £323.75

Once the bank statements are received, we will proceed to reconcile these transactions in the year received.

Looking ahead, the PCC intends to verify the signatories for the account. Once the verification is complete, the HSBC account will be closed and the balance transferred to the Lloyds account (Account number 78361968)

St Augustine

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Deficit: (£45,718) 2024 [(£62,482) 2023]

Income overall has decreased £39,083 2023 to £38,731 2024. The most notable differences being reductions in 0101 Gift aid collections, 0550 donations, 1101 Fees for Weddings & funerals and 1230 Church Hall lettings. There have been increases in 0201 Other planned giving, 0601 Tax recoverable and 0901 Fundraising.

Expenditure has also decreased from £101,566 2023 to £84,449 with the most notable differences being increases in 1910 Common fund. There have been reductions in 2710 & 2701 and 2330 Church maintenance.

St John

Excess: £1,837 2024 [£1,261 2023]

Income overall has reduced from £4,672 to £4,309. This is just increases in some areas with decreases in others.

Expenditure has reduced from £3,411 2023 to £2,471 2024 and again nothing notable.

St Michael

Excess: £7,472 2024 [£6,906 2023]

Income overall has increased from £48,689 2023 to £49,659 2024. The most notable differences being reductions in 0101 Gift Aid collections, 0201 Other planned giving, 0901 Other income. There have been increases in 0550 Donations and 0601 Tax recoverable.

Expenditure has also increased from £41,783 2023 to £42,187. The most notable differences being increases in 1910 Common fund, 2340 Upkeep of services and 2350 Upkeep of Churchyard. There have been reductions in 2300 Parish expenses and 2330 Church maintenance.

Reserves Policy

It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. This is equivalent to £42,186 2024 [£40,208 2023]. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year-end was (£11,228) in deficit 2024 [(£6,435) in deficit 2023] which is substantially lower than this target. The parish are aware of this large margin of difference and have been in talks with Lichfield Diocese to establish a way of reducing the Common Fund Arrears, and thus increasing the free reserves. A package has now been agreed for the arrears and should help with this situation going forward. Included in the free reserves deficit, are £18,777 Common fund arrears and £5,500 funeral fees arrears = £24,777 – 2024 [£46,812 common fund and £5,500 funeral fees = £52,312 2023] If this figure was not included in the reserves calculation, then the parish would have free reserves of £13,549 which is still below the target. If the Common fund/Parish Share arrears are going to be excluded when looking at Going Concern, the parish needs to inform the Archdeacon and the Area Bishop.

Investment Policy

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The charity is granted power to invest in suitable investments under the PCC Powers Measure 1956 and the Trustees Act 2000. As a charity, the Trustees have a duty of care to take such advice as is appropriate before investments are undertaken. This advice is sought from the Central Board of Finance (CCLA) in London.

The charity’s investment policies are based on two key principles: -

• Ethical Investment – this includes ensuring that investments are held in companies which have high standards of corporate governance and act in a responsible way towards stakeholders.

• Long-term responsibilities – the trustees are aware of their long-term responsibilities in respect of the Restricted and Unrestricted reserves and as a result follow a prudent approach to investment decisions.

Investment policy for long-term funds is aimed primarily at generating a sustainable income, with due regard to the need for the preservation of capital value, and the possible need to realise investments to meet operational needs. The charity does not have a policy of generating income at excessive or high risk – known as “purchasing income”, where high returns are guaranteed at the expense of capital.

In summary, the charity has an overall policy to maximise income while preserving the real value of its funds. Due to the nature of the charity, an ethical investment policy is taken into consideration when investments are made:

The charity follows the Ethical Investment Advisory policy as recommended by the Lichfield Diocese which includes the following:

• “We aim to invest in companies that:

• will develop their business in the interests of shareholders;

• demonstrate responsible employment practices;

• are conscientious concerning issues of corporate governance, the environment and human rights;

• are sensitive to the community in which they operate.”

Planned giving, collections and donations are the main sources of fund raising along with tax recoverable.

Safeguarding

The PCC believe they have fulfilled their duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). The parish has a Safeguarding Officer (Tony Jeffrey) and all members of the PCC are CRB checked. The trustees are not aware of any Serious Incidents in the last year.

Reporting Serious Incidents

A Serious Incident is an adverse event, whether actual or alleged, which results in or risks significant harm to the charity’s beneficiaries, employees, office holders, volunteers or to others who come into contact with the charity through its work, loss of the charity’s money or assets, damage to the charity’s property or harm to the charity’s work or reputation.

Fundraising

The PCC takes it’s fundraising responsibilities seriously and is very grateful to all donors – whether regular or occasional – for their support of the church and church events. PCC supporters are never taken for granted. The PCC takes full responsibility for fundraising and does not use commercial organisations or professional fundraisers. All money raised is either by donations, fundraising events, special appeals or legacies for which the PCC are most grateful.

Volunteers

The members of the PCC would like to thank all of the 45 volunteers who work so hard to make our Church a lively and vibrant community.

Risk Management

The Church Wardens have carried out all necessary risk assessments too ensure our buildings were kept Covid compliant and also carry out regular Health and Safety Reviews/fire risk assessments as well as regularly inspecting premises for potential hazards. We have safeguarding policies in place for children and vulnerable adult protection and for working with vulnerable adults, including DBS checking of staff and volunteers where needed. Our insurances for, each church, are reviewed annually to ensure adequate cover. We have policies in place for Lone Working, Social Media, Conflicts of Interest, Financial management and Data protection.

Structure, Governance and Management

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The PCC is a Body Corporate established by the Church of England and is a Charity registered with the Charity Commission. The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended that came into effect on 2[nd] January 1957, and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended).

The method of appointment of the PCC members is set out in the Church Representation Rules. The Council comprises the Incumbent, the Churchwardens, a representative of the Readers, those elected to the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting, by those on the Electoral Roll. The PCC members receive training from courses run by the Diocese. Members of the congregation are always urged to join the Electoral Roll, and to stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance in the parish, and for all financial matters. The PCC met 6 times during the year.

Related Parties

No Trustee or their family are employed or offered contracts to carry out work for the PCC.

Donations from Related Parties

Donations from 11 related parties [PCC members] during the year totalled £10,624 2024 [£11,270 2023]. All these donations were received without condition.

Remuneration paid to Trustees

None of the Trustees receive remuneration.

Expenses paid to Trustees

One trustee was reimbursed a total of £582 2024 [£582 2023] for travel during the year.

Structure, governance, and management

The Parish covers the towns of Brereton and Rugeley within the area serviced by the Cannock Chase District Council. It is part of the Deanery of Rugeley, in the Lichfield Diocese of The Church of England.

The PCC is a Body Corporate established by the Church of England and is a Charity registered with the Charity Commission. The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended that came into effect on 2nd January 1957, and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended).

The method of appointment of PCC members is set out in the Church Representation Rules. The membership of the PCC consists of the incumbent (our rector), churchwardens, the readers, those elected to the Deanery Synod, and members elected by those members of the congregation who are on the electoral roll of the church at the Annual Parochial Church Meeting. All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members now receive an initial training booklet into the workings of the PCC. The full PCC was able to meet in person on 5 occasions in the last Year.

Reference and Administrative Details

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Charity Name: The Parochial Church Council of The Parish of Brereton & Rugeley

Other names the charity is known by: N/A Registered Charity Number : 1130795

Charity’s principal address: St Augustine’s Church Station road Rugeley WS15 2HG Correspondence address: The Rectory, 20 Church Street, Rugeley, WS15 2AB Website address: https://www.brateamministry.org.uk

PCC Members: Who Served from 1 January 2024 to the date this report was approved

Trustee name	Office (if any)	Dates acted if not for whole period
Ex-Officio
Rev Cath Leighton	Team Vicar
Rev Brian Tabernor	Associate Minister
Rev Margaret Brighton	Retired Clergy with PTO
Rev Jan Brittle	Retired Clergy with PTO
Darren Ford	Church Warden – St Augustine
Steve Hammersley	Reader St Michaels
Craig Hibbert	Reader St Michaels
Kate Cotterell	Ministry team Holy Spirit/Diocesan Synod
Pat Beddows	Church Warden – St Augustine
Alison Tabernor	Church Warden – St Michael
Howard Cottrell	Church Warden – Holy Spirit/ Parish Secretary
David Smith	Church Warden – Holy Spirit/Parish Treasurer
Joan Earp	Church Warden – St John
Paul McCourt	Church Warden – St John
Elected Members
David Westwood	Treasurer St Augustine
Gail Walker	Treasurer St Michael
Kay Myatt	Treasurer Holy Spirit & Good Shepherd
Trish Griffiths	Treasurer St John
Neil Bateman	Reader St Augustine
Gill Shaw	St Michael
Sue Speed	St Michael
Joan Surplice	St Augustine
Ann Windsor	St Augustine
Teresa Noble	Holy Spirit
Kathy Smith	Holy Spirit

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Bank HSBC Bank PLC Lichfield, Lloyds Rugeley, Santander Stafford Investment CCLA Managers 1 Angel Ln London EC4R 3AB Independent Jonathan Hill Examiner Lichfield Diocesan Board of Finance St Marys House, The Close, Lichfield. WS13 7LD

Approved by the PCC on 25.03.25 and signed on its behalf by:

………………………………. ………………………………. PCC Chairman PCC Secretary

Independent Examiner’s report to the trustees/members of The PCC of Brereton and Rugeley

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Registered charity number: 1130795

I report on the accounts for the year ended 31[st] December 2024 which are set out on the following pages.

Respective responsibilities of the Trustees and Independent Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility

• to examine the accounts under section 145 of the Charities Act,

• to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:

• accounting records were not kept in accordance with section 130 of the Charities Act or

• the accounts do not accord with the accounting records

• 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 come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: ………………………………………….. Date: …………………………………

Lichfield Diocesan Board of Finance St Marys House, The Close, Lichfield. WS13 7LD

The Parochial Church Council of Brereton and Rugeley

Page 14

Financial Statements for the Year Ended 31[st] December 2024

Notes to the Financial Statements For the year ended 31[st] December 2024

Accounting Policies

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102).

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

There may be minor discrepancies in the totals as the pence are not being shown.

Cashflow Statement

The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.

Going Concern

The Parish is finding Unrestricted Reserves are still depleting quickly. At 31.12.2024 they were (£11,228) in deficit 2024 [(£6,435) in deficit 2023]. The PCC are striving to fund raise to try to cover some of this shortfall and have also agreed a package for the Common Fund arrears with the Diocese. The Unrestricted Reserves includes £18,777 arrears 2024 [£46,812 arrears 2023] of Common Fund/Parish Share Arrears, which although it remains a voluntary donation as the apportionment of costs to the Lichfield Diocesan Board of Finance, it is not a statutory liability. If this figure was not included in the reserves calculation, then the parish would have free reserves of £13,549 2024 [£40,377 2023]. If the Common fund/Parish Share arrears are going to be excluded when looking at Going Concern, the parish needs to inform the Archdeacon and the Area Bishop.

The Unrestricted Reserves also include £5,500 [2022 £5,500] of fees due to the Lichfield Diocesan Board of Finance. These relate to historic under-charging of the Diocesan statutory fee for funerals, in error.

Accounting Estimates and Prior Year Errors

Page 15

No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period.

Description of Funds

Unrestricted funds are income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the trustees' annual report.

An explanation of purpose of each Designated fund are as follows:

Holy Spirit

• First Aid – This fund was closed in 2024

• Mission – Funds set aside for the outreach mission

Restricted funds comprise of two elements:

a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest

b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

An explanation of purpose of each Restricted fund are as follows:

Holy Spirit

• Handrails – Specific donations for the installation of Handrails

• Kitchen – Specific donations for the Kitchen

• Hands @ Work Africa – Donations for chosen Charity

• Welcome – This fund was closed in 2024

• Maintenance – Specific donations for the upkeep of Holy Spirit Church Building

• Monday Club – Fund closed in 2024

• S Hopkins - Donation from the Sarah Hopkins Charity which can only be used to defray the cost of buildings for furthering the work of the Church of England

St Augustine

• Bells STA – For the Bell-ringers and maintenance of the Bells at St Augustine

• Chancel STA – For Chancel repairs at St Augustine

• Change room – For the Changing Room at nil to be closed in 2025.

• Francis Memorial – The PCC to provide details of the restrictions

• Hall Light – Donations from cancelled away day donated towards the Church Hall Lighting

• Church Hall STA – For the upkeep of the Church Hall

• Organ STA – For the upkeep of the Organ

• Refurb STA – For the upkeep of the Church Building at St Augustine

St John

• Bells STJ – Donations for the upkeep of the Bell Tower

• Maintenance STJ – For the maintenance of the Church

Page 16

St Michael

• Hopkins STM – Sarah Hopkins Charity used to defray the cost of buildings for furthering the work of the Church of England

• Organ STM – this fund was closed in 2024

• Organ STM – For the maintenance, upkeep and preservation of the Church building. Church funded by the Friends of St Michael’s a separate Charity.

• Simpson – Rebecca Simpson Charity for the education and benefit of Children in Breteton

Parish

• Churches Together – Fund for Churches Together

• Family Worker Project – Grants and donations specifically for The Family Worker Project

• CRCS Changing Room Counselling Service – Grants and donations specifically for the Mental Health Support Project

• IDS – 72 Main Road – Payments to the decoration scheme

• IDS – 20 Church Street - Payments to the decoration scheme

• IDS – 14 Peakes Road - Payments to the decoration scheme

Endowment funds are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

An explanation of purpose of each Endowment fund are as follows:

The Parish of Brereton & Rugeley does not hold any Endowments.

Income Resources

Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Resources Expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Governance and Support Costs

Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage.

Fixed Assets

Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.

No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial. The Church Hall referred to on page 32 is revalued using the Nationwide Index calculator.

Page 17

Investments

Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received.

Creditors and Accruals

Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.

Page 18

The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2024

Statement of Financial Activities 2024

	Unrestricted funds Designated funds Restricted funds Endowment funds 2024 2023
Receipts Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Payments Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains/losses on investment assets Gains on revaluation, fixed assets, charity's own use Net movement in funds	141,602 - 1,893 - 143,496 161,729 17,817 - 2,170 - 19,987 23,385 - - - - - - 2,292 - 134 - 2,427 2,766 - - - - - -
	161,712 - 4,198 - 165,911 187,881 2,098 - - - 2,098 844 166,647 - 1,748 - 168,395 173,027 - - - - - -
	168,745 - 1,748 - 170,494 173,872
	(7,034) - 2,449 - (4,584) 14,008 120 - - - 120 8,290 - - (120) - (120) (8,291) - - - - - - 2,121 - 306 - 2,428 (5,483)
	(4,792) - 2,635 - (2,156) 8,526

Page 19

The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2024

Statements of Assets & Liabilities 2024

Class and nominal code	General Designated Restricted Endowment 2024 2023
Fixed Asset - Tangible Assets 6430: Church Hall St Augustine Total Current Asset - Cash At Bank And In Hand 01360986: St Augustine C/A 19888963: Lloyds Good Shepherds Group 22925168: St Michael's C/A 24775560: St Michaels Deposit A/c 25082353: St Michael's No 2 C/A 31077996: Bank current account St John HSBC 35784488: Holy Spirit Santander C/A 61429620: Bank current account PCC HSBC 6590: Petty Cash 6593: Cash in hand HOLY SPIRIT 6594: Bell Fund Cash in hand St Augustine 6596: Cash in hand ST MICHAEL 78361968: Lloyds C/A CB3028212: CCLA (CBF) St Augustine DCC CB3028213: CCLA (CBF) St Augustine Bellringers Fund CB3028214: CCLA (CBF) St Augustine - Church Hall CB3028215: CCLA (CBF) St Augustine Organ CB3028449: CCLA Brereton&Rugeley PCC IDBRER011: IDS - 72 Main Road IDRUGE011: IDS - 20 Church Street IDRUGE012: IDS - 14 Peakes Road ZZ 01014110: Good Shepherd C/A HSBC Account closed Total Liability - Agency Accounts 6699: Agency collections Total Liability - Creditors: Amounts Falling Due In One Year 6601: Historic Funeral Fees (due to Diocese) PSRUGE01: LDBF Common Fund Arrears - Due in One year Total Net total assets	53,840 - - - 53,840 51,412
	53,840 - - - 53,840 51,412 (85,444) - 85,905 - 461 30,911 2,410 - 400 - 2,810 - 19,657 - (4,196) - 15,462 15,026 111 - 15,866 - 15,978 7,897 1,957 - 15,574 - 17,531 17,809 5,031 - 577 - 5,609 3,771 4,828 120 1,136 - 6,084 6,463 1,956 - (55) - 1,901 6,505 30 - - - 30 - 35 - - - 35 143 52 - - - 52 52 35 - - - 35 28 9,727 - 8,211 - 17,938 10,336 (3,397) - 28,411 - 25,015 38,556 (215) - 2,627 - 2,413 2,592 16 - 413 - 429 407 (377) - 4,958 - 4,582 4,953 2,790 - - - 2,790 2,649 - - 2,807 - 2,807 2,807 - - 1,531 - 1,531 1,531 - - 2,565 - 2,565 2,565 - - - - - 90
	(40,791) 120 166,736 - 126,066 155,101 - - 4,941 - 4,941 1,358
	- - 4,941 - 4,941 1,358 5,500 - - - 5,500 5,500 18,777 - - - 18,777 46,812
	24,277 - - - 24,277 52,312
	(11,228) 120 161,795 - 150,687 152,843

Approved by the PCC on 25.03.25 and signed on its behalf by:

……………………………….

……………………………….

PCC Chairman

PCC Secretary

Page 20

Statement of Assets & Liabilities 2023

Class and nominal code	General Designated Restricted Endowment 2023 2022
Fixed Asset - Tangible Assets 6430: Church Hall St Augustine Total Current Asset - Cash At Bank And In Hand 01360986: St Augustine C/A 22925168: St Michael's C/A 24775560: St Michaels Deposit A/c 25082353: St Michael's No 2 C/A 31077996: Bank current account St John HSBC 35784488: Holy Spirit Santander C/A 61429620: Bank current account PCC HSBC 6593: Cash in hand HOLY SPIRIT 6594: Bell Fund Cash in hand St Augustine 6596: Cash in hand ST MICHAEL 78361968: Lloyds C/A CB3028212: CCLA (CBF) St Augustine DCC CB3028213: CCLA (CBF) St Augustine Bellringers Fund CB3028214: CCLA (CBF) St Augustine - Church Hall CB3028215: CCLA (CBF) St Augustine Organ CB3028449: CCLA Brereton&Rugeley PCC IDBRER011: IDS - 72 Main Road IDRUGE011: IDS - 20 Church Street IDRUGE012: IDS - 14 Peakes Road ZZ 01014110: Good Shepherd C/A HSBC Account closed Total Current Asset - Debtors Z05: Accounts Receivable Total Liability - Agency Accounts 6699: Agency collections Total Liability - Creditors: Amounts Falling Due In One Year 6601: Historic Funeral Fees (due to Diocese) PSRUGE01: LDBF Common Fund Arrears - Due in One year Z04: Accounts Payable Total Net total assets	51,412 - - - 51,412 52,918
	51,412 - - - 51,412 52,918 (52,335) - 83,246 - 30,911 49,964 12,116 - 2,910 - 15,026 24,255 - - 7,897 - 7,897 - 2,235 - 15,574 - 17,809 18,165 3,193 - 577 - 3,771 3,190 4,712 120 1,631 - 6,463 6,739 6,811 - (307) - 6,505 14,965 143 - - - 143 43 52 - - - 52 52 28 - - - 28 28 4,531 - 5,805 - 10,336 - 10,172 - 28,383 - 38,556 88,780 - - 2,592 - 2,592 2,777 - - 407 - 407 395 60 - 4,892 - 4,953 4,799 2,649 - - - 2,649 2,536 - - 2,807 - 2,807 2,807 - - 1,531 - 1,531 1,531 - - 2,565 - 2,565 2,565 90 - - - 90 1,413
	(5,536) 120 160,517 - 155,101 225,010 - - - - - 20
	- - - - - 20 - - 1,358 - 1,358 11,243
	- - 1,358 - 1,358 11,243 5,500 - - - 5,500 5,500 46,812 - - - 46,812 - - - - - - 116,889
	52,312 - - - 52,312 122,389
	(6,436) 120 159,159 - 152,843 144,316

Page 21

Analysis of income and expenditure 2024

Unrestricted Designated Restricted Endowment 2024 2023

RECEIPTS Donations and legacies 0101 - Gift Aid - Bank - Inactive 28,226 - - - 28,226 28,493 0201 - Other planned giving - Inactive 11,114 - - - 11,114 10,509 0301 - Loose plate collections - Inactive 12,138 - - - 12,138 11,042 0303 - Contactless 1,018 - - - 1,018 2,143 0410 - Giving through church boxes - Inactive 164 - - - 164 89 0550 - Donations appeals etc 33,350 - 1,893 - 35,244 15,019 0601 - Tax recoverable on Gift Aid - Inactive 10,040 - - - 10,040 8,544 08A1 - Non-recurring one-off grants 27,930 - - - 27,930 69,122 0901 - Other Income 17,620 - - - 17,620 16,764 Donations and legacies Totals 141,602 - 1,893 - 143,496 161,729 Income from charitable activities(Parish Office of Brereton and Rugeley, St Augustine's DCC, Rugeley, St John's DCC, Slitting Mill, St Michael's DCC, Brereton, Good Shepherd DCC, Rugeley, Holy Spirit DCC, Etching Hill) 0902 - Heating - Weddings&Funerals 2,740 - - - 2,740 1,127 0903 - Local fees - heating, travel etc - - - - - 1,649 1101 - Fees for weddings and funerals - Inactive 7,113 - - - 7,113 10,700 1230 - Church hall lettings - objectives - Inactive 7,964 - 2,170 - 10,134 9,909 Income from charitable activities Totals 17,817 - 2,170 - 19,987 23,385 Investments(Parish Office of Brereton and Rugeley, St Augustine's DCC, Rugeley, St John's DCC, Slitting Mill, St Michael's DCC, Brereton, Good Shepherd DCC, Rugeley, Holy Spirit DCC, Etching Hill) 1001 - Dividends 475 - - - 475 - 1020 - Bank and building society interest 1,817 - 134 - 1,952 2,766 Investments Totals 2,292 - 134 - 2,427 2,766 Receipts Grand totals 161,712 - 4,198 - 165,911 187,881 PAYMENTS Raising funds 1720 - Costs of stewardship campaign - Inactive - - - - - 2 1730 - Costs of fetes & other events - Inactive 1,649 - - - 1,649 402 1740 - Investment management costs - Inactive 449 - - - 449 440 Raising funds Totals 2,098 - - - 2,098 844 Expenditure on charitable activities(Parish Office of Brereton and Rugeley, St Augustine's DCC, Rugeley, St John's DCC, Slitting Mill, St Michael's DCC, Brereton, Good Shepherd DCC, Rugeley, Holy Spirit DCC, Etching Hill) 1801 - Charitable Giving - Inactive 1,127 - 809 - 1,937 1,522 1910 - Common Fund Cost of Ministry 57,117 - - - 57,117 53,736 2051 - Cleaner salary - Inactive 6,979 - - - 6,979 6,358 2060 - Organist costs 810 - - - 810 2,420 2201 - Parish training and mission 36 - 240 - 276 600 2300 - Parish Expenses 18,057 - - - 18,057 15,492 2301 - Church running - insurance - Inactive 12,643 - - - 12,643 12,122 2320 - Organ / piano tuning - Inactive 460 - - - 460 1,064 2330 - Church maintenance - Inactive 6,417 - - - 6,417 7,643 2331 - Cleaning - Inactive 229 - - - 229 234

28,226 - - - 28,226 28,493 11,114 - - - 11,114 10,509 12,138 - - - 12,138 11,042 1,018 - - - 1,018 2,143 164 - - - 164 89 33,350 - 1,893 - 35,244 15,019 10,040 - - - 10,040 8,544 27,930 - - - 27,930 69,122 17,620 - - - 17,620 16,764

Page 22

2340 - Upkeep of services - Inactive	3,013	-	-	-	3,013	2,178
2350 - Upkeep of churchyard - Inactive	1,254	-	-	-	1,254	638
2360 - Administration	3,669	-	-	-	3,669	1,955
2370 - Visiting speakers / locums - Inactive	-	-	-	-	-	280
2401 - Church running - electric - Inactive	289	-	-	-	289	3,312
2410 - Church running - gas - Inactive	-	-	-	-	-	8,372
2420 - Church running - water - Inactive	656	-	-	-	656	884
2440 - Church running - heating and lighting	17,925	-	-	-	17,925	2,499
2550 - Hall running - insurance - Inactive	135	-	-	-	135	-
2560 - Hall running - maintenance - Inactive	537	-	699	-	1,236	1,886
2580 - Hall running - water - Inactive	12	-	-	-	12	112
2590 - Hall running - heating and lighting - Inactive	417	-	-	-	417	-
2701 - Church major repairs - structure - Inactive	3,028	-	-	-	3,028	19,218
2710 - Church major repairs - installation - Inactive	31,827	-	-	-	31,827	30,491
Expenditure on charitable activities Totals	166,647	-	1,748	-	168,395	173,027
Payments Grand totals	168,745	-	1,748	-	170,494	173,872

Page 23

Fund movement by type 2024

Fund	Opening Incoming Outgoing Transfers Gains/Losses Journals Closing
Bells STJ Restricted 247 - - - - - 247 Sub-totals 247 - - - - - 247 BellsSTA Restricted 2,656 34 - - - - 2,691 Sub-totals 2,656 34 - - - - 2,691 Chancel STA Restricted 4,503 28 - - - - 4,531 Sub-totals 4,503 28 - - - - 4,531 Change room Restricted 120 - - (120) - - - Sub-totals 120 - - (120) - - - Church Hall STA Restricted 4,224 2,175 699 - - - 5,700 Sub-totals 4,224 2,175 699 - - - 5,700 Churches Together Restricted 96 - - - - - 96 Sub-totals 96 - - - - - 96 CRCS Changing Room Counselling Service Restricted 3,812 1,178 240 - - - 4,750 Sub-totals 3,812 1,178 240 - - - 4,750 Family worker project Restricted 2,035 - - - - - 2,035 Sub-totals 2,035 - - - - - 2,035 Francis Memorial Restricted 1,390 - - - - - 1,390 Sub-totals 1,390 - - - - - 1,390 General Unrestricted (6,436) 161,712 168,745 120 2,428 (31,899) (11,227) Sub-totals (6,436) 161,712 168,745 120 2,428 (31,899) (11,227) Hall Light Restricted 1,590 - - - - - 1,590 Sub-totals 1,590 - - - - - 1,590 Handrails Restricted 880 - - - - - 880 Sub-totals 880 - - - - - 880 Hands@Work Africa Restricted - 425 809 - - - (385) Sub-totals - 425 809 - - - (385)	247 - - - - - 247
	247 - - - - - 247 2,656 34 - - - - 2,691
	2,656 34 - - - - 2,691 4,503 28 - - - - 4,531
	4,503 28 - - - - 4,531 120 - - (120) - - -
	120 - - (120) - - - 4,224 2,175 699 - - - 5,700
	4,224 2,175 699 - - - 5,700 96 - - - - - 96
	3,812 1,178 240 - - - 4,750 2,035 - - - - - 2,035
	2,035 - - - - - 2,035 1,390 - - - - - 1,390
	1,390 - - - - - 1,390 (6,436) 161,712 168,745 120 2,428 (31,899) (11,227)
	(6,436) 161,712 168,745 120 2,428 (31,899) (11,227) 1,590 - - - - - 1,590
	1,590 - - - - - 1,590 880 - - - - - 880
	880 - - - - - 880 - 425 809 - - - (385)
	- 425 809 - - - (385)

Page 24

Hopkins STM
Restricted	1,168	-	-	-	-	-	1,168
Sub-totals	1,168	-	-	-	-	-	1,168
Kitchen
Restricted	250	-	-	-	-	-	250
Sub-totals	250	-	-	-	-	-	250
Maintenance
Restricted	170	-	-	-	-	-	170
Sub-totals	170	-	-	-	-	-	170
Maintenance STJ
Restricted	330	-	-	-	-	-	330
Sub-totals	330	-	-	-	-	-	330
Mission
Designated	120	-	-	-	-	-	120
Sub-totals	120	-	-	-	-	-	120
Organ STA
Restricted	5,718	176	-	-	-	-	5,895
Sub-totals	5,718	176	-	-	-	-	5,895
Organ STM
Restricted	-	30	-	-	-	-	30
Sub-totals	-	30	-	-	-	-	30
Overseas mission	projects
Restricted	268	-	-	-	-	-	268
Sub-totals	268	-	-	-	-	-	268
Refurb STA
Restricted	97,976	-	-	-	-	-	97,976
Sub-totals	97,976	-	-	-	-	-	97,976
Restoration STM
Restricted	10,280	60	-	-	-	-	10,340
Sub-totals	10,280	60	-	-	-	-	10,340
Simpson
Restricted	14,406	-	-	-	-	-	14,406
Sub-totals	14,406	-	-	-	-	-	14,406
IDRUGE011
Restricted	1,531	-	-	-	-	-	1,531
Sub-totals	1,531	-	-	-	-	-	1,531
SHOPKINS
Restricted	131	-	-	-	-	-	131
Sub-totals	131	-	-	-	-	-	131
IDBRER011
Restricted	2,807	-	-	-	-	-	2,807
Sub-totals	2,807	-	-	-	-	-	2,807

Page 25

IDRUGE012 Restricted Sub-totals	2,565 - - - - - 2,565
	2,565 - - - - - 2,565
Totals	152,843 165,911 170,494 - 2,428 (31,898) 150,687

Fund movement by type 2023 Opening	Incoming OutgoingTransfersGains/losses Closing
Bells STJ - Bell Tower St John Restricted Sub-total for Bells STJ BellsSTA - Bells St Augustine Restricted Sub-total for BellsSTA Chancel ST - Chancel St Augustine Restricted Sub-total for Chancel ST Change roo - Changing Room Restricted Sub-total for Change roo Church Hal - Church Hall St Augus Restricted Sub-total for Church Hal Churches T - Churches Together Restricted Sub-total for Churches T Family wor - Family Worker Projec Restricted Sub-total for Family wor FirstAid - First Aid Course Designated Sub-total for FirstAid Francis Me - R Francis Memorial Restricted Sub-total for Francis Me General - General fund Unrestricted Sub-total for General Hall Light - Church Hall Lighting Restricted Sub-total for Hall Light	247 — — — — 247
	247 — — — — 247 2,840 85 270 — — 2,656
	2,840 85 270 — — 2,656 3,828 674 — — — 4,503
	3,828 674 — — — 4,503 120 — — — — 120
	120 — — — — 120 395 4,287 458 — — 4,224
	395 4,287 458 — — 4,224 96 — — — — 96
	96 — — — — 96 2,035 — — — — 2,035
	2,035 — — — — 2,035 (63) — — 63 — —
	(63) — — 63 — — 1,390 — — — — 1,390
	1,390 — — — — 1,390 (12,723) 180,895 160,835 (8,290) (1,506) (6,435)
	(12,723) 180,895 160,835 (8,290) (1,506) (6,435) 1,590 — — — — 1,590
	1,590 — — — — 1,590

Page 26

Handrails - Handrails - Restrict Restricted Sub-total for Handrails Hopkins ST - Sarah Hopkins Charit Restricted Sub-total for Hopkins ST IDBRER011 - IDS - 72 MAIN ROAD Restricted Sub-total for IDBRER011 IDRUGE011 - IDS - 20 CHURCH STRE Restricted Sub-total for IDRUGE011 IDRUGE012 - IDS - 14 PEAKES ROAD Restricted Sub-total for IDRUGE012 Kitchen - Kitchen Refurbishmen Restricted Sub-total for Kitchen Maintenanc - Church Maintenance S Restricted Restricted Sub-total for Maintenanc Mental Hea - Mental Health Suppor Restricted Sub-total for Mental Hea Mission - Outreach & Mission Designated Sub-total for Mission MondayClub - Holy Spirit Monday C Restricted Sub-total for MondayClub Organ STA - Organ St Augustine Restricted Sub-total for Organ STA Organ STM - Organ St Michael Restricted Sub-total for Organ STM Overseas m - Overseas Mission Pro Restricted Sub-total for Overseas m Refurb STA - Refurbishment St Aug Restricted	310 570 — — — 880
	310 570 — — — 880 1,168 — — — — 1,168
	1,168 — — — — 1,168 2,807 — — — — 2,807
	2,807 — — — — 2,807 1,531 — — — — 1,531
	1,531 — — — — 1,531 2,565 — — — — 2,565
	2,565 — — — — 2,565 250 — — — — 250
	250 — — — — 250 330 — — — — 330 170 — — — — 170
	500 — — — — 500 3,812 — — — — 3,812
	3,812 — — — — 3,812 120 — — — — 120
	120 — — — — 120 (25) — — 25 — —
	(25) — — 25 — — 5,625 93 — — — 5,718
	5,625 93 — — — 5,718 70 — 224 154 — —
	70 — 224 154 — — 268 — — — — 268
	268 — — — — 268 109,358 701 12,083 — — 97,976

Page 27

Sub-total for Refurb STA Restoratio - Restoration St Micha Restricted Sub-total for Restoratio SHOPKINS - CHURCH OF HOLY SPIRI Restricted Sub-total for SHOPKINS Simpson - Rebecca Simpson Char Restricted Sub-total for Simpson Welcome - Places Of Welcome Restricted Sub-total for Welcome ZPension - Pension reserves Restricted Sub-total for ZPension Grand total	109,358 701 12,083 — — 97,976 1,849 554 — 7,876 — 10,280
	1,849 554 — 7,876 — 10,280 131 — — — — 131
	131 — — — — 131 14,406 — — — — 14,406
	14,406 — — — — 14,406 (188) 17 — 170 — —
	(188) 17 — 170 — — — — — — — —
	— — — — — —
	144,316 187,881 173,872 — (1,506) 152,843

Allocation of Support Costs

Support costs comprise Trustee Training and Governance Costs etc..Due to the nature of the financial activities of the PCC, these would be allocated across Charitable Expenditure which comprises the majority of its expenditure and as such are automatically charged there.

Staff Costs

	2024	2023
Wages & Salaries	£18,737	£15,061
Social Securitycosts	£ 367	£ 71
Average no of employees	4	4

During the year the PCC employed an adminstrator and cleaner/caretakers at their various churches (all part-time) and not all payments were large enough to attract social security costs.

There were no employee benefits to key management personnel in the previous or current year.

The PCC use the National Employment Savings Trust [Nest] via the Diocesan Payroll Scheme, for its pension payments £153 [£37 2023]

Page 28

Trustees’ Remuneration & Expenses

2 Trustees have been reimbursed £582 2024 [2023 £582] for travel and phone expenses incurred during the year.

Related Parties

No other expenses were paid to any other PCC member, persons closely connected to them or related parties.

Donations from 11 related parties (PCC members) totalled £10,624 [2023 £11,270]

Fees for the examination of the accounts

	2024	2023 £
Independent Examiner’s fees	210	227
Other fees - Bookkeeping	1,220	1,073
Total	1,430	1,300

Page 29

Analysis of Transfer between Funds - 2024

Debit Credit Description Fund **Fund Type **
-	120	Tfr from Changingroom to General re email from DS	Change room	Res
120	-	Tfr from Changingroom to General re email from DS	General	Unr

Analysis of Transfer between Funds - 2023

Debit	Credit	Description	Fund	**Fund Type **
-	5,729.48	Tfr from 2295168 to 24775560 General to Restoration StM	General	Unr
-	1,178.45	Tfr from 22925168 to 24775560 General to restoration StM	General	Unr
-	969	447 Tfr from 22925168 to 24775560 General to restoration StM	General	Unr
154.95	-	Tfr from General to Organ to bring to nil KB tidy up StM	Organ STM	Res
-	154.95	Tfr from General to Organ to bring to nil KB tidy up StM	General	Unr
5,729.48	-	Tfr from 2295168 to 24775560 General to Restoration StM	Restoration STM	Res
1,178.45	-	Tfr from 22925168 to 24775560 General to restoration StM	Restoration STM	Res
969	-	447 Tfr from 22925168 to 24775560 General to restoration StM	Restoration STM	Res
63	-	Tfr from General to First Aid to bring to nil KB tidy up HS	FirstAid	Des
170.51	-	Tfr from General to Welcome to bring to nil KB tidy up HS	Welcome	Res
-	25	Tfr from General to Monday club to bring to nil KB tidyupHS	General	Unr
-	170.51	Tfr from General to Welcome to bring to nil KB tidy up HS	General	Unr
25	-	Tfr from General to Monday club to bring to nil KB tidyupHS	MondayClub	Res
-	63	Tfr from General to First Aid to bring to nil KB tidy up HS	General	Unr

Page 30

Fixed Assets

a. Tangible Fixed Assets

a. Tangible Fixed Assets
	Freehold Buildings (Church Hall) £		Total £
Cost or Valuation
As at 1stJan	51,412		51,412
Additions in theyear
Disposal in theyear
Revaluation(if any)	2,428		2,428
Value at 31st Dec	53,840		53,840
Accumulated Depreciation
As at 1stJan
Charge for theyear
Disposals
Value at 31st Dec	--		--
Net Book Value at 1stJan 2024	51,412		51,412
Net Book Value at 31st Dec 2024	53,840		53,840

Under FRS 102, land and buildings need not be depreciated where their residual value (based on the price currently obtainable on disposal) is the same as or higher than their initial/historical cost value.

The Freehold land and buildings are The Parish Church Centre. The Church Centre is revalued at 31 December annually using

Nationwide house price calculator referred to on page 17.

Page 31

b) Fixed Asset Investments

The PCC of Brereton and Rugeley does not hold any Fixed Asset Investments

Liabilities

Amounts falling due in one year:

	2024 £	2023 £
Diocesanparish share	18,777	46,812
Diocesan Fees 2014-2018	5,500	5,500
Other creditors(agency)*		2,472
Total	6,184	54,784

Debtors

	2024 £	2023 £
LDBF Vacancy	1,243	—
Other debtors		1,834
Total	1,243	1,834

* _Agency shown in the accounts as £6,184 liabilities - £1,243 debtor = £4,941**_

Page 32

Summary of Assets by Fund 2024

	**Unrestricted Designated **	**Unrestricted Designated **	**Unrestricted Designated **	Restricted Endowment	Restricted Endowment	Restricted Endowment	2024	2023
Restricted - Bells STJ		-	-		247	-	247	247
Restricted - BellsSTA		-	-		2,691	-	2,691	2,656
Restricted - Chancel STA		-	-		4,531	-	4,531	4,503
Restricted - Change room		-	-		-	-	-	120
Restricted - Church Hall STA		-	-		5,700	-	5,700	4,224
Restricted - Churches Together		-	-		96	-	96	96
Restricted - CRCS Changing Room Counselling Service		-	-		4,750	-	4,750	3,812
Restricted - Family worker project		-	-		2,035	-	2,035	2,035
Restricted - Francis Memorial		-	-		1,390	-	1,390	1,390
Unrestricted - General	(11,228)		-		-	-	(11,228)	(6,436)
Restricted - Hall Light		-	-		1,590	-	1,590	1,590
Restricted - Handrails		-	-		880	-	880	880
Restricted - Hands@Work Africa		-	-		(385)	-	(385)	-
Restricted - Hopkins STM		-	-		1,168	-	1,168	1,168
Restricted - IDBRER011		-	-		2,807	-	2,807	2,807
Restricted - IDRUGE011		-	-		1,531	-	1,531	1,531
Restricted - IDRUGE012		-	-		2,565	-	2,565	2,565
Restricted - Kitchen		-	-		250	-	250	250
Restricted - Maintenance		-	-		170	-	170	170
Restricted - Maintenance STJ		-	-		330	-	330	330
Designated - Mission		-	120		-	-	120	120
Restricted - None		-	-		396	-	396	-
Restricted - Organ STA		-	-		5,895	-	5,895	5,718
Restricted - Organ STM		-	-		30	-	30	-
Restricted - Overseas mission projects		-	-		268	-	268	268
Restricted - Refurb STA		-	-	97,976		-	97,976	97,976
Restricted - Restoration STM		-	-	10,340		-	10,340	10,280
Restricted - SHOPKINS		-	-		131	-	131	131
Restricted - Simpson		-	-	14,406		-	14,406	14,406
	Total	(11,228)		120	161,795		**- 150,687 **	152,843

Page 33

Summary of Assets by Fund 2023

	Unrestricted	Restricted	Endowment	2023	2022
Unrestricted
General fund	(6,435)	—	—	(6,435)	(12,723)
Designated
First Aid Course	—	—	—	—	(63)
Outreach & Mission	120	—	—	120	120
Restricted
Bell Tower St John	—	247	—	247	247
Bells St Augustine	—	2,656	—	2,656	2,840
CHURCH OF HOLY SPIRIT - SARAH HOPKINS	—	131	—	131	131
Chancel St Augustine	—	4,503	—	4,503	3,828
Changing Room	—	120	—	120	120
Church Hall Lighting St Augustine	—	1,590	—	1,590	1,590
Church Hall St Augustine	—	4,224	—	4,224	395
Church Maintenance St John	—	330	—	330	330
Churches Together	—	96	—	96	96
Family Worker Project	—	2,035	—	2,035	2,035
Handrails - Restricted	—	880	—	880	310
Holy Spirit Church Maintenance	—	170	—	170	170
Holy Spirit Monday Club	—	—	—	—	(25)
IDS - 14 PEAKES ROAD	—	2,565	—	2,565	2,565
IDS - 20 CHURCH STREET	—	1,531	—	1,531	1,531
IDS - 72 MAIN ROAD	—	2,807	—	2,807	2,807
Kitchen Refurbishment	—	250	—	250	250
Mental Health Support	—	3,812	—	3,812	3,812
Organ St Augustine	—	5,718	—	5,718	5,625
Organ St Michael	—	—	—	—	70
Overseas Mission Projects	—	268	—	268	268
Places Of Welcome	—	—	—	—	(188)
R Francis Memorial	—	1,390	—	1,390	1,390
Rebecca Simpson Charity	—	14,406	—	14,406	14,406
Refurbishment St Augustine	—	97,976	—	97,976	109,358
Restoration St Michael	—	10,280	—	10,280	1,849
Sarah Hopkins Charity	—	1,168	—	1,168	1,168
Total	(6,315)	159,153	—	152,838	144,312

Page 34

The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2024

Statement of Financial Activities 2023 (Previous year)

Unrestricted Restricted Endowment 2023 2022 funds funds funds	Unrestricted Restricted Endowment 2023 2022 funds funds funds
Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward	160,607 1,121 — 161,729 203,833 19,110 4,275 — 23,385 11,274 — — — — 8,561 1,177 1,588 — 2,766 1,077 — — — — 5,782
	180,895 6,985 — 187,881 230,529 844 — — 844 1,682 159,991 13,036 — 173,027 141,228
	160,835 13,036 — 173,872 142,910
	20,060 (6,051) — 14,008 87,618 63 8,227 — 8,290 289 (8,290) — — (8,290) (289) (5,482) — — (5,482) —
	6,350 2,175 — 8,526 87,618
	(12,666) 156,983 — 144,316 56,698
	(6,315) 159,159 — 152,843 144,316

Page 35