REGISTERED CHARITY NUMBER: 1131228
Report of tho Trustses and
Fln•nclal Statem•nts for Yoar End￿ 31st Docombor 2024
Kldd•rnilnster East PCC
The Richards Sandy Partnèrshlp
Thomeloe House
25 Barbourne Road
Wor¢esler
Worcestershire
WR11RU

**Kidderminster East PCC** 

## **Contents of the Financial Statements for the Year Ended 31st December 2024** 

||**Page**|
|---|---|
|**Report of the Trustees**|1 to  4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6 to  7|
|**Balance Sheet**|8 to  9|
|**Notes to the Financial Statements**|10 to  23|





Klddornilnster East PCC
Roport of the Trustoes
for tho Year Ended 31st Do¢ember 2024
The trustees present th8ir report wSth thg financial ststements of tho charity for th8 year ended 315t December 2024. The
trustees have adopted the provisions of A¢¢ounting and Reporting by Charftles.. Stst8menl of Recommended Practice
applicable to charities preparing their accounts In at￿rdance with the Finandal Reporting Standard appllcable In the UK
and Republic of Ireland {FRS 1021 (effedve 1 January 2019).
OBJECTNES AND ACTNITIES
The prinoiple obj8cbve In the ￿ar under review w8s that of promoting in the parfsh the whole mi86ion of the Churth.
'Our alm Is to be a ¢hur¢h where activ8 followers of Je5U5 Christ worship God and Ilve out His Love In Ihe worfd..
The trustees confimi that the PCC has cornpliod wllh the duty In section 17(S1 of the 2011 Charities Acl to have due
regard to guidance on publlc benefrt v￿￿n r8vIe%￿ng the PCC'S alms and obi8Ctlves and in planning future activltles.
Kiddeminster East PCC has the responsi￿1￿ of Cowoperating with the Team R8Ctor. the Reverand Davld Hildred and
the Team Vlcar, (although thls post Is vacant currenuy), in promollng In the Parish the whole mlsslon of the thurch.
pastoral, evangelistic, $o¢ial and ecumenlcal. Its primary oblectlve is the promollon of tho Gospel of our Lord Jesus
Christ according to the doctrines and practices of the Church of England. St also has maIntsnan￿ responsibllltles for the
hurch bulldlngs of St Gaorge's. St Chad's. St Cecllia's. St Marfs and St Casslan's.
PCCS and DCCS
Much of the running of èach c*urch is d8legatsd to fve DCCS. vthlch each me8t slx dmes a year. The PCC meets four
Ilmes a year with addlllonal meetings. as Tequired. It oversees the finances of the whole parish and sets overall budget
and policie8.
ACHIEVEMENT AND PERFORMANCE
From 1st January 2024 St Casslan's began working In a new group of padshes, but remalns legalty part of the parish.
However. the following comments refer only to the remaining four churches of lQddèmlnstsr East.
Through the WO￿ of lQdd8minster East Parish. eath year thousands of people who 8re not church members have
contact wlth us. through the range of adivities and services wo provide. Sorn8 of th8m are more speCific￿lY'Splritua1' and
to do with Sharing the Chdslan faith. Others are more slmply because respond to that faith by ￿rIng for othèrs. The
follovAng provide 8X8mples',
19 funera15, 30 ￿MMitt8151bUrlal of ashes and 3 memorial seNlces have b$8n undertaken withln the parish.
where sensitive pastoral care has been given to the famllles, as VMII as to others who attended the ceremonles.
Similarly. support has bèen provlded to W6dding couples with thoir plans and wéddlng preparation. In 2024. 2
wedding$ took plaoè and 1 marriage blesslngs.
Also 8 baptisms have taken place and 9 services of thanksglvlng for the birth of a child.
With fijnerals and weddings, almost invariably we recetve wami thanks for the qualtty of Service provldod.
The events on offer to Chlldren and families have been ampltfied with regular Famlty Fun Activity Aftemoons, the
Chlldren's Club, school holld8y events as well as the regular Sunday momlng provision.
Social èvents have Continuod to be offered,. these have mot the n6eds of l)oth churchos and unchurched people,
often IndudSng the n&8d$ of lonely and elderfy peopl8.
Church members volunleer with charitles such as Ihe Kiddeminster Foodbank. HELP, along ￿th others that
offer Social care.
Provision of warm spa¢8s and refreshments In order lo help combat the rises In the cost of living for many
Indlvlduals
Care and malntenance of the church buildings to ensure Ihat they are wel(xJming and accessible to all use
them.
The Parish W8bslte remains an extremely usthl tool for oasily d1wm1na￿n9 information across the Parish.
Ministry amongst schools in tho parf$h has contlnued with taking assemblies, offering 'Open the Bible.
pre8ent8tions. and wglcoming a number of them Into our churches for Christrnas and Easter services.
FINANCIAL REVIEW
Total unrestrsded incoming r880urces for the year amounted to £334,816 (2023: £356,218). This Income includes
income from St Casslan's DCC totslling £57.035.
Total unrestrfcted outgoing resources amounted to £361.998 (2023: £331,698), Includlng St Ca5sian's expenditurè of
£48.120.
Totsl restricbj incomin9 rg$ources for the year amounted to £89,573 (2023: £164,033), includlng St Casslan* restricted
inccrfne of £1,326.
Total restricted outgoing resources amounted to £75,717 (2023: £160.177) indudlng St Cas8ian's swnd of£2,724.
Page 1

Klddom7lnstsr East PCC
Report of the Trustees
tor the Yèar End•d 31st Docembor 2024
The principlè fvnding sources are voluntary ¢ontributions from members of the five churches in the parish and the
corresponding gift aid tax redaim. The charity also recelves fee income from funerals and weddings and 18tknng income
from hiring out the c￿rth halls and churches.
In 2018 the Parfsh of Kldderrrinster East was appointed as tha Local Tntsted thganlsailon of Blg Local DY10. Included
in restricted incorne is the DY10 grant income Df £62,289 (2023: £145.064) ￿lch vms redistributed as stipulated by Big
Local DY10.
Resems Pollcy
It is OUT policy lo invest our funds balances with the CBF Church of England Invethent Fund and CBF Churth of
England Deposii Fund.
The strategy agreed by the tsvstses is to maintain an unrestricled reserve fund equivalent to 8pproxlmately 6 months.
expenditure. The PCC'S general unrestricted reservés. exduding fixed assets, res￿VeS belonging to St Cassian'5 and
designated reserves, were £189.204 at 31 December 2024 12023: £165,794>, representing approximately 7 months of
unreserved exp8nditure. therefore the strategy has been achieved thls year.
Reslricte(I reseNes. exduding St Cas5ianS. were £39.920 at 31 December 2024 {2023: £121.613).
Totsl fvnds held by the PCC as at 31 December 2024 ￿re £657.296 (2023: £668.999).
R.UCTURE, GOVERNANCE AN.D MAW.AGEMEvr
Govomlng document
The PCC of the Parlsh of Klddemlnster East is a corporats body establish￿ by the Church of Enland. The PCC
operates under the Parochial Churth Council Powets Moasure. The PCC of the Parlsh of Kldderrninster East is a
Registered Charity.
Ro¢rullmont and appolntmgnt of nèw trusts•s
The method of app0Intrn￿t of PCC members is Set out in the Church R8près6nt8tion Rules. The membershlp of the
PCC consists of the incumben( Diocesan and Deanery Synod members on the electoral roll of Ihe parish.
churchwardens and mèmbers elecled by those members of Ihe congregatiw who are on the electoral roll of the thurch.
All those who attend our serviceslmembers of the congregation are encouragèd to registsr on the Electoral Roll and
stand for electlon to the PCC.
D•¢i8ion making
The PCC members are responsiblè for m8klng dadslons on all matters of genwal Concern and importanL¥ to the parish
induding deLading on how the funds of the PCC are to be spenL New member5 recaNe initial training into Ihe workjngs of
the PCC.
Given lis wide responsibilities the PCC delegates declslons regarding the daY-￿daY management ofthe five churches In
the benefice to the District Church Committee {'DC￿) of each church t￿rt. where appropriate. the DC￿$ refer decisions
to the PCC. The DCVS remain accountable to the PCC and rep￿ back regulaty on activities and decisions in the
respective thurche5. The PCC and DCC'S have a number of committees. each dealing with a particular aspect of parish
lile. These comrnittees include worshlp, mission and outreach and fabric and finance. Committees ￿pOrt bad( to the
PCC l DCC.
Volunt•orn
We would Ske to thank all the volunteers work so hard to make our thurch the fively and ifjbrant communty it is.
Rlsk Assessment
The members of th8 PCC regularfy review the iisks to vthith the Councal might be expos8d and recommend a¢tion to
milMJate these orto manage the risk appmpriaw. The PCC reviews its child prolectron and heallh and safety pobcies on
an annual basis. Financial risks are regularty revtevrnd. Each DCC is required to (xrry risk assessments of both its
church premises and thurch activities.
Safeguarding
The PCC of lfjddemilnster East cThitinues to compty with th8 duty under s. 5 of the S8fegu8rding and Cleryy Dlsclpline
Measure 2076. 'duty to have due regaTd' to the H(￿se of Bishops. guidance on safeguarding chiklren and adults at risK'
and the safeguarding C(#Je of Praclice issued unders. &4 of Ihe Safeguarding and Cl8rgy DI￿pline Ideasure 2016. as
amended by Ihe S8fegu8nling (Code of Practice) Measure 2021, 'duty to compv bmth the requirements of the Code. In
accordance with the House of Bishops, Key Roles and Responwbililies of Church Office Holde￿ and Bodies Practice
Guidance. the PCC utilises the Paiish Dashboard provided by the Dlo¢ese of Wor(*ster as a way of self-assessment to
fulfil that duty.
Page 2

Klddemiinst•r East PCC
Report of the Trnsto
for the Year Endod 31st Decemb•r 2024
The PCC of Kiddenninster East Is committed to the Care, nurture and pastoral ministry of all and saf•guardlng Ss of the
hSghest priority. We adhere to Diocasan pollcy and gUFd81ln￿, keep our safeguarding records up lo date and respond
promptly when required. The PCC has identified all activities involvlng Children, young people Ènd adults at risk and
viewed Its pollcle$ at its meeting on 17 Fèbruary 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
The Ecclesiastical Parish of lQdderminstsr East is a benefice consisting of th8 churches of St George's, St Chad's, St
Cecilia's (all In the town of KIdd9￿nInSter), St Mary's, Stone and St Casslan's, Chaddesley Cort)8tt (both In the rural
hlntsrfsnd to the aast of the town).
st. George's Church, sRuated on th8 comer of Radford Avenue and Bimjingham Road, St. Chad's, Bur¢her Green.
Comberton, St. Ceci1Sa's, Hoo Road, St ma￿$. Stone and St Ca8sian's, Chaddesley Corbgtt fom a Team Ministry, in the
Diocese of W0￿ester within th& chU￿h of England. The correspondence addr9ss is The P8rtsh Office. St Cecilia's
Church. 164, Hoo Rogd. lfjddermlnster DY10 1LP.
The PCC regi5t8r8d as a ¢hertty on 19 August 2009. Tho name of the tharity was The Parochlal Church Councll of the
Ecdesiasti￿l Parfsh of St George. Kiddenninsteff. The name was thanged during the year 2012 to The Parochial
Church Cwncil of the Parfsh of Kiddeminstsr East". The registered tharity number IS 1131228.
PCC members vtho have served dut1ng 2024 are:
Dlocesan
Synod
Dganory
Synod
Church
wardons
Notes
Team Rector
The Reverend Davi¢ Hildred
Hugh Richards
Peter Gosling
Tim Morr1$
Robort Hudson
John Chesworth
Stephon Duckhouse
David Grisl
Christinè Hlckman-smilh
Clarè Stocklord
Aloy Rl¢hard6
Colln Emeny
Beth Richards
Anna Hanson
Shirfey Cadman
Anthea Harrfs-Fry
Margaret Hodgson
Geoff Su￿¢dge
Shirfey Surridge
Andy Talnton
Davld Trelhewey
John Heraty
Elaine Vol¢e
Jennffer Tompkin
Jan Ferguson
Les Blshlon
Bemle Halama
Rosemari6 Moore
John Grlfflths
Michael Gough
Susan Laffey
Ron Layton
Val Bond
Roger White
to 31.07.2024
Lay Chair
to 20.05,2024
to 20.05.2024
from 20.05.2024
from 11.11.2024
Lyn Aston (not 8 Trustee)
Jane Chapman (not a TTUSt8e)
Treasurer
Secretary
Page 3

Klddomilngtsr East PCC
Report of the Tru¥lo88
for tho Y•ar Endod 31st De¢ember 2024
The Parish is further organised wjth Indlvldu81 ¢hurch District Church Commlttees (DCCS) and all PCC members are also
members of their own thurth DCC.
Numbers on el¢¢to I
2024
75
41
109
118
41
St Cassian's
St Cecilia's
st Chad's
St Get)rge's
St Marfs
104
118
Total
382
Approved by order of the board of trustees on 28 April 2025 and signed on its behalf by:
J.KAr
Reverend D Hlldred - Trustee
Page 4

Indepond•nl Examlnerfs R•port to th• Trustèes of
Kldderminster East PCC
Inde￿ndent •xaminorf$ report to th• trustses ol Klddornilnst•r East PCC
I report to the charity trustees on my examination of the accounts of lfjdderminster East PCC (the TNst) lor the ￿ar
endad 31st December 2024.
Responslbllllios and basls of report
As lh8 charity trustee$ of the Trusl you are responsible for the preparation of the accounts In accordance with the
requiremgnts of the Chaiities Act 2011 Clhe ACV).
I report in resfft of rny examination of the Trusfs accounts ¢arried out under Seclion 145 of the Act and in ¢arrying out
my examination I have followed all applicable Directions given by the Charity Commission under Seclion 145{5)(b} of the
Independent oxamlnofs statement
Since your chaiiWs gross income eXc￿ded £250,OIX) ywr examiner fflust be a member of a listed body. I can confimi
that l am qualified to undertake the examination because l am 8 member of the Associalion of Charterod Certified
Accountants. which is one of Ihe listed bodies.
I have comFleted my examination. I conffinm that no materfal mattern have come lo my attenlion in connectlon with tho
examinatim glvlrvJ me cause to belleve that in any matsrial respecL'
accounting records were not kept In respect of the Trust as rgquir8d by Secilon 130 ofthe Act., or
tho ac¢ounts do not ac￿rd with those records. or
the accounts do not o)mply ¥￿th the appllcable requirements ¢onceming the fomi and content of accounts sel out
in the Charltles (Acwjnts and Reports) Regulations 2008 other than any requirement that the a￿OUnts givo a
true and fair view whlch Is not a matter consldered as part of an Independent 8xamlnation.
I have no concems and have come across no other matters In connection with the examlnation to vthich attentlon shoukl
be drawn in this report in orderto enable a proper und•rstarKling of the accounts to be reach8d.
Meli$sa Godwin ACAACCA
The Richards Sandy Partnership
Thomeloe Hous8
25 Barboume Road
Worcestsr
Worc8stershlre
WR11RU
Date..
Page S

vloc
f¢ Lf> L
¢iJOCCLL? Q(bt
*¢

Klddonnln8tor East PCC
Statement of Flnanclal Activities
for the Yèar Ended 31$t Dècèrnber 2024
DISCONTINUING OPERATIONS
FolknMng a Deanery re-org8nlsation. on 1 January 2024 St Casslan¥ DCC began to work wlth another grouping of
thurches as part of the deanery r8organi$ation, but remain legally part of Kiddemiinster East, It is anticipated that th8
reorganisation will complete during 2025.
The notss fom part of these ffinancial stalements
Page 7

(ooctLL YJ Q
VcCEe
X v°&LL8

lfjddomilnsler East PCC
Notss to the Financial statomonts
for th• Yoar Ended 31st December 2024
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The fjnanclal ststements of the charity, which is a public benefil entlty under FRS 102, have been prepared in
ac(¥)rdanrA with the Charities SORP (FRS 102> 'Accounling and Reporting by Charities: Statement of
Recommended Practice applicable to Charities preparing Iheir accounts in accordan￿ with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effeclive 1 January 2019),. Financial
Reporting Standard 102 Thg Financial Reporting Standard appllcable in the UK and Republic of Ireland. and the
Charities Act 2011. The finartial statements have been prepared under the historical c051 convention. with the
exception of investments which are Included at market value. as modified by the revaluati￿ of certain assets.
The financial statements are presented in sterfing which ts the functional currency of the Charity and rounded to
the nearest £. The financial statements include all transaclions. assets and liabilities for vthich th8 PCC is
responsible in law. They do not indude the a¢cwnts of church groups that owe their main affifiaticm to another
body. nor those that are infomwl gatherings of church members.
The significant accounting PDlicies aprAied in the preparation of these financial statsments are set out below.
These pdicies h8ve been consistently applied to all years presented unle55 othernryse stated.
COME
All income is recognised in the Statement of Financial Activities CSOFA.) once the Charity has entitlemgnt to th8
funds. it is probable that the income VAII be recelved and the amount can be measured reliably.
Fundralslng
Funds raised from events and trading activiti8s (e.g. a féte, a garden party or sales of books and magazine5) aro
reported gross in the SOFA. i.e. before any related costs that may have been deducted from the gross proceeds.
Grants and dona¢lon$ (In￿rPOratIng governmont grants)
Grants and donations arè induded in the SOFA bthen the charity is entitled to the funds. l.e. when any
pre¢ondilions preventlng thelr use by the PCC have baen met. Fcf collectlons and planned giving this is when
the funds are received.
Legaclos
Legaraes are induded when the amount r￿e1vable has been reasonabty ascertained and notified by tho
WAe¢utorn.
GIftAld
Gifl Aid and other tax dalm8 are Induded in thè SOFA at the same Ilmo as the cash donation8 to vthich th8y
relate.
Volunt•or H•lp
No ¥rnount 1$ included in the financial statements for volunteer tlme In line with the SORP (FRS 102). Furthor
detail is given in the Trustses, Annual ReporL
Rental In¢ome
Rental income from tho letting of church premlses is recognised vdhen the rental is due.
Inveslment Income
This is included in the accounts when receivable.
Investment galns and losses
This includes any gain or loss on the sale of investrnents and any gain or loss resultlng from revaluing
imieslments to market value at the end of the year.
EXPENDMJRE
Liabilities are recognised as expendi￿re as 500n as there is a legal or constructive obllgatlon cornmitling the
charity to that expendiiure. it is probable Ihat a transfer of economic benefrts will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is au>)untsd for on an accruals basis and
has been cla551fied under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular heading5 Ihey have Lwn allocat8d to activitles on a bas15 0)nsistent wlth the use
of resourc8s.
Support costs are in¢luded wlthln ¢harStable expenditurg.
Page 10
conllnued...

Klddemilnster East PCC
Noto8 to tho Flnanclal Statements . continuod
for the Year Ended 31$t Docambor 2024
ACCOUNTING POLICIES - ¢ontinuod
EXPENDrruRE
Governanco costs
Include costs of the preparation and examinallon of statutory 8ceA)unts, the costs of trustee me8tings and ￿$1 of
any legal advice to trustees on govemance or constitutional matters.
Grants payablg wlthout p•rfornianc8 conditions
These are recognised In the accounts when a ¢ommitmont has been made extemally and there are no
preconditions sllll to be mgt for èntitlement to the grant whl¢h remain wlthln the control of the PCC.
Llabllfty rocognltlon
Liabilities arè recognlsed as soon a$ th8 legal or constnjctlve obligation arises.
TANGIBLE FIXED ASSETS
DeprecSatSon 1$ provided al Ihe following annual rates in orderto ￿lte off each asset over its eslimat8d useful life.
2% on cost
33% on cost, 25% on C￿1, 20% on ￿St, 15% on reducing balance. 10% on
cost and 5% on cost
Freehold propety
Fixtures and flttings
Expendlture is capitalised If the Item can bè used for more than one year, at cost of at least £1,000. The assets
are valued al cost18ss depre¢ialion.
Cons•crated and ben8fico property
Consecrated and benefice pmperty of any klnd is exduded from the financial statements by Sectlon 1012) (a) and
(c) of the Charitles Act 2011.
Movoablè Church fuml8hlngs
These ar6 capltalSsed at cost and depreciated ovor thelr useful economlc life other than where insufficient cost
infomatlon is avai18blè. In thls case the itom Is not capitallsed. but all items are Induded in the Chur¢h's
Inventory in any cÈs8.
FIXED ASSEf INVESTMENTS
Investments hgld in the Central Board of Flnance ('CBF'} Church of England Inve$thent Fund. an Investsnent
fund whoso units are quoted on a recognised stock exchange, are moasured at market valuo.
CASH AND CASH EQUIVALENTS (INCLUDING SHORT-TERM DEposrrs)
Cash at bank Includes both Cash held in wrr8nt bank a¢counts and cash equivalents includlng cash held in
dèposit bank accounts subject to a notice foT Withdrawals of less than 3 months and cash hekl in th8 Central
Board of Financ* {'CBF') Church of England Deposlt Fund.
STOCKS
Stocks are valugd at tho lower of cost and not realisable value. after making due allowance for obsol8t8 arKI slow
moving items.
TAXATION
The th81ity Is oxempt from t8x on Its chartiable activities.
FUND ACCOUNTING
Unrostri¢ted fund•
These reprgS9nt the romalnlng Incomè funds of the PCC that are available for Spendlng on the general purposes
of the PCC. includlng amounts doslgnated by th6 PCC for fixed assots for Sts own use or for spen*Jing on a future
project and which are therefore not Induded in its Yree reserves, as disclosed In the tnjstees, report.
R•strfct•d fund¥
Thes? are Income fund5 that must be spent in aC￿rdanCe with speclfic restrictions Imposed by donors (Indudlng
funds raised by the PCC for a specrfic purpose) and details of the funds held and restrictions provided ar8 shown
In tho notes to the accounts.
FINANCIAL INSTRUMENTS
Finanrial liabilitios and equity Instnjments are d85sifled a￿ordIng to the substsneè of tho contractual
arrangements entered into. An equlty instrument is any wntract that oviden¢eg a residual Interest in the a￿ts of
th8 antlty after dééuctlng all of its financial liabllllles.
Page 11
continued...

Kldd8milnst•r East PCC
Notes to the Flnan¢lal SLitèments - ¢ontlnuod
for the Year Endod 31st D•¢ombor 2024
AccouKfiNG POUCIES- conlinued
Where the contractual obligations of financial instruments are equivalent to a swnilar debt instrumert those
finan(#al instruments are dassed as finanaal Irabilities.
Financial liabililies are presented a8 such in the ba18nce sheet. Flnance costs and gains or losses relating to
finand81 Ilabilltles are Included in thè wofit and loss account. Flnance costs are c4lculated so as to produce a
constant rate of retum on the outstanding Ilablllty.
Where the contractual temis of share capital do not have any terms meetlng the definition of a financial liabilty
then this is dassed as an equity instrument. Dividends and distritxrtions Telating to equity instruments a￿ debited
direct to equity.
DONATIONS AND LEGACIES
2024
2023
Donatlons
Gfft aid
Legacies
Grants
210.213
33,192
204.200
38.138
20.200
149.167
310.239
411.705
Grants receiv&J. Included in Ihe above. are as folb)ws:
2024
2023
Commonwealth War Graves
The Friends of St Ca$$ian* Chaddesley Corbett
Local Trust (as Local Trusted Organisation)
Stone ParÉsh Council
Stone Parochial Charity
Wyre Forost Dlstrld Council
15
3,780
62.289
750
15
145,065
750
2,337
149 167
OTHER TRADING ACTIVITIES
2024
2023
Fundralslng everrts
Café and coffeo shop
14.702
11.522
16.992
28.514
INVESTMEKf INCOME
2024
2023
Dividends
Deposlt a¢¢ount Interest
1,784
7,200
1,892
3,889
5.781
P8ge 12
continued...

Klddernilnstor East PCC
Not•s to the Flnancial Statements - continued
for th8 Y•ar Endod 31st DKemb•r 2024
INCOME FROM CHARITABLE AcnvmES
2024
2023
ACti￿ty
Church and Church H811
lettln9
Parish MagazSn8
Fees
Charitsble Actlvmes
Charitable Activities
Charitsble Activities
36.373
9,965
37.851
7,264
17.029
65,820
82,144
OTHER INCOME
2024
2023
Sundry
CHARITABLE ACTIVITIES COST8
Dlrect
Costs {s88
nole 8)
Support
costs
Totsls
cha￿ts1￿8 Activities
433,932
DIRECT COST8 OF CHARITABLE ACTivrriES
2024
2023
Staff costs
Rat88 and water
Insurnn¢g
Llght and heat
Tel8phone and Intemet
Postage and ststlonery
Misslon & Charitsble Giving
Ministy- Dlocesan Parish Share
Travol
Church Running Expenses
Church Malntenanc
Churchyard upkeep
Clerical Assistsnco
Church Hall runnlng costs
subs¢rfp￿on$
So¢lal Media
Upkeep of sep4ic¥s
Youth work
Magazine costs
Education
Sundry
Verger, organist
Professianal fe•s
Depreciation
4A69
229
12.475
22.860
1h12
1.369
70.818
140,865
835
3.018
55,403
9.233
27A67
2A68
5A59
734
1,713
404
11,915
32,461
1,119
1.214
146,590
134.140
1.373
32.575
36,518
2,423
3,331
715
1.757
340
2.953
438
17.744
4.905
2.230
11.861
6.358
11
8.613
12.745
483,498
Page 13
¢ondnued...

Klddomilnstor East PCC
Notes to tho Finan¢lal Statements - ¢ontlnu¢d
for the Y¢ar Ended 31st December 2024
TRUSTEES. REMUNERATION AND BENEFIT8
Durlng the year £440 was paid to T Morris, a m8mb8r of St George's Dlstrict Church Council, in his capacty as
organist at St Georye's Churth {2023'. £240). This Is pemiStted by the PCC'S goveming document, thè Pa￿￿h181
Church Councils (Powws) Measure 1956.
Also during the year £8,613 was payable to R Hudson. a member of St George's Distrirt Church Council. in his
capacity 8dminist8Ting the fijnds for Big Local DY10 (2023: £9,895).
TRUSTEES. EXPENSES
One trustse was pald travel expenses totalling £835 and was relmbursed £642 for telephone and other sundry
costs (2023: two truste￿ relmbursed £1,700>.
10.
STAFF COSTS
2024
2023
Wag95 and salaries
Employer pensions
34825
1.269
38.424
1.750
Total
36.094
40.174
The average monthly number of employees during the year was as follows..
2024
2023
Avgrage number of employoes
No employees received emoluments in oxcess of £60.000.
11.
COMPARATIVES FOR THE STATEMEtrrf OF FINANCIAL ACTivrriES
St Cassian's
DCC
General
Fund -
Unrestricted discontinuing Restri¢ied
nds
operations
funds
Restricted
nds-
di$¢ontinuing
operations
Total
funds
INCOME AND
ENDOWMENTS FROM
Donations and legacies
218,197
34.984
157.331
1.193
411.705
Charltabl• a￿1vItI•$
Charitable Activities
50,228
11.756
leo
62,144
Other trading activities
Investment In￿M8
Other income
20,393
3.139
4.800
614
3,321
724
28.514
5.781
1.304
Total
304.064
161536
2.497
520.251
EXPENDITURE ON
Raising funds
4.889
4,889
Charltable activltios
Charitable Actlvities
287.137
41.342
158.919
Total
292.026
41,342
158.949
1,228
493.545
Net gains on investments
123
1,317
4.107
5.547
Page 14
contlnued...

Kldderniinstsr East PCC
Notes to tho Flnanclal Statements . continuod
for the Year Ended 31st Decem￿r 2024
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES - eontinu•d
st
Cassian's
DCC
General
Fund-
discontinuing
operations
Restricted
funds -
discontinuing
operations
Unrestricted
fijnds
Restricted
funds
Totsl
funds
NET INCOME
Transfers between funds
12.161
17.669
10,812
2.833
3.904
14,8361
5.376
32.253
Ngt mov•m•nt In funds
29.830
7.979
(10,9321
5,376
32,253
RECONCILIATION OF
FUND8
Total funds brought foThyard
483.606
25.971
68,835
58.334
636,746
TOTAL FUNDS CARRIED
FORWARD
513,436
33.950
668,999
12.
TANGIBLE FIXED ASSETS
Flxiures
and
ffttings
Freehold
propèrty
Totals
COST
Al 1st January 2024 and
31st Oecember 2024
195
DEPRECIATION
At 1st January 2024
Charge for year
00,558
150.738
32
211.296
At 31 st December 2024
183 224
NEf BOOK VALUE
At 31 st Dac8mber 2024
130.983
115 216
246.199
At 318t December 2023
134.892
147.702
13.
FIXED ASSET INVESTMENTS
Llsted
invèstments
MARI￿ VALUE
At 1st January 2024
Revaluations
64,054
At 31st December 2024
NET BOOK VALUE
At 31st De￿mber 2024
At 31st December 2023
64.054
There We￿ no investment assets outside th8 UK.
Page 15
¢ontinued...

Klddumln8t•r East PCC
Not•8 to th• Flnan¢ial Statements - contlnued
for tho Year End￿ 31st De¢¢mber 2024
13.
FIXED ASSET INVESTMENTS - contlnued
Cost or valuation at 31st December 2024 Is represented by:
Llsted
Invfr8tm0nts
Valuation in 2024
Cost
1,623
64,054
1& STOCKS
2024
2023
Stocks
100
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
other debtors
Gift Ai¢J recoverable
Accrued in¢omg
Prepayments
1.050
9,392
1,598
1,188
11,527
929
13,228
16.
CREDtroRS: MIOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade ¢redltor&
Social sÉcurity and other taxes
Penslons
Funds held as agent
Deferred incom8
Accrued expenses
1.774
55
343
1,200
1,939
7,761
2,534
55
228
1.500
64,350
Deferred income Includes deposlts of £1.939 (2023: £2.061) for everrts Mthich have not yet tsken pla￿. Last year
also included within deferred income was £62.289 of r&stricted grant income from Blg Local DY10. The funds
were held by St George's DCC as thè Local Trusted Organlsallon and were released in full in thg year.
The Yunds held as agent, of £1.200 (2023: £1.500) relates to monies held by St Cecllla's DCC on behalf of Young
at Hoart group.
Page 16
continued...

Klddornilnstèr East PCC
Notes to the Flnanclal Stal•ments - continued
for tho Yoar Ended 31gt Docernber 2024
17.
MOVEMENT IN FUNDS
N8t
movement
In funds
Transfgrs
between
funds
At
31.12.24
Al 1.1.24
Unre$lrlcted fund$
G8n8ral fund
Sl Chad's Cafe Fund
Parish Office - Leswell Street Fund
st Cassian's DCC General Fund -
discontinuing operations
446.717
7.649
59,070
{40.227)
669
3,720
32.507
438,997
8.318
63.790
1.000
33,950
8,915
42.865
547,386
(26,9231
33,507
553,970
R•strlct•d funds
Sl Cassian's Chancel Fund
St Cassian's E. Pratt Fund
St Ca55ian's General Repair Fund
St Cassian's Grea￿1¢￿ Fund
St Cassian's John Gil0$ Bellringer Fund
St Cassian's Mllls Childr9n's Activllles Fund
st Cassian's William Sebrfght Fund
St Cecilia's Car Part( Fund
St Cecilia's Community Fund
St Cecilia's Family Activity Aftemt)on Fvnd
Sl Chad's Communty Support Fund
St George's DCC- Church Maintenance
Fund
St George's DCC- Gengral Purchase Fund
St George's DCC- Ma¢farfane Fund
St George's DCC- Roof Access Fund
St Ggorge's DCC. Trees Fund
Heating Fund
St Mar￿5 DCC- Bell l Tower Repairs FuThJ
St Marfs DCC - Corner Cafe Fund
Parish offi￿ - Mary Wilcox Fund
(1.043)
7.497
1,005
30,775
1.005
30,029
956
2,537
19,950
746
40
91
(138)
1,039
(120)
500
1,683
2.628
19.812
1.039
120
500
8,504
6,821
1,875
193
242
14.454
(3.150)
(835)
1.875
334
13.285
194
13.043
19.000
3,883
835
3.248
400
{33.454)
733
3.248
400
35
121613
33,50
103,326
TOTAL FUNDS
668 999
Page 17
continued...

Kiddom)in$tsr East PCC
Notes to the Flnancl81 Statements - contlnued
for t￿ Year Endgd 31st D•c•mbor 2024
17.
MOVEMENT IN FUNOS - contlnued
Net movement In funds. Included in the atjove are as fc4lows'.
Incomlng
resources
Gains and
Movemènt
In funds
expended
Unrestrlcted funds
General fund
St Chad's Cafe Fund
Parish offi￿ - Leswell Street Fund
St Cassian's DCC General Fund -
discontinuing operations
261756
11.564
3.461
(302,983)
(10.895)
(40,227)
669
3.720
259
57,035
48,120
334,816
(361,998)
126.923)
Restrlcted funds
St Cassian's E. Pratt Fund
st Cassian's Grea￿l¢h Fund
St Cassian's John Giles Bellringer Fund
St Cassian's Mills ChildrenS Actlvllles Fund
St Cassian's William Sebright Fund
St Cocilia's Car Pa￿ Fund
St Cecilia's Community Fund
St Cedlla's Famlty Advlty Aftemoon Fund
St Chad's Repair Fund
St Chad's Communlty Support Fund
st George's DCC- Big L￿1 DY10
St George's DCC- Churth Maintenance
Fund
st George's DCC- General Purchase Fund
St George's DCC- Knit and Knatter Fund
St George's DCC- Ma¢fartane Fund
St George's DCC- R¢)of Access Fund
st George's DCC- Trges Fund
Healing Fund
St Mar￿S DCC- Churchyard Fund
Parish Office - Mary Wil￿X Fund
187
573
22
50
{1,384}
{300}
154
473
18
41
408
{1.043)
746
40
91
(138)
1.039
(120)
500
(1,040)
1.039
{120)
500
100
2A83
61289
{100}
{800}
(62,289)
1.683
3.019
899
324
380
1V71
(1.144)
1706}
{324}
{408}
1.875
193
270
242
14454
13.150)
(835)
{3,150}
{2,335)
1750}
850
1.500
750
493
15.220
TOTAL FUNDS
437,715
1.623
11,703
Page 18
¢On￿nUed...

Kiddarnilnster East PCC
Notes to th• Flnanclal Statemènts - ¢ontlnuod
for tho Yoar Ended 31st Decombor 2024
17.
MOVEMENT IN FUNDS . continuod
¢omparatlv•s for movement In funds
Nel
movemént
In funds
Transfars
be￿en
funds
At1.1.23
31,12.23
Unrostrlcted fvnd8
Gengral fund
St Chad's Cafe Fund
St Chad's Legacy Fund
Parish Office - L&swell Street Fund
St Cassian's DCC General Fund -
discontinulng operations
435,984
3,959
2,513
41.150
9,274
3.690
(2,513)
1,710
1,459
446,717
7.649
16,210
59,070
2,833
33,950
509.577
22,973
14,836
547.386
Re8trl¢t¢d funds
St Cassian's Chancel Fund
St Cas5ian's E. Pratt Fund
St Casslan's General Repair Fund
St Cassian's Greah•ich Fund
St C8ssSan's John Giles Bellringer Fund
St Cassian's Mills Children's Adv￿9$ Fund
St Cassian's William Sebright Fund
St Cecilia's Community Fund
St Cecilia's Jubilge Fund
st Chad's Communty Support Fund
St George's DCC - Choir and Organ Fund
St George's DCC - General Purchase Fund
St George's DCC - Knit and Knatter Fund
St Gèorg8's DCC - Macfartané Fund
St G￿rge,$ DCC - Roof Access Fund
st George's DCC - Trees Fund
Heatin9 Fund
St Marfs DCC - Bell l Tower Repalrs Fund
St Marfs DCC - Comer Cafe Fund
Parish Office - Emlly J8ne Brooks Fund
Parish Offlce- Mary Wilcox Fund
693
7,777
693
8,540
1,005
30.029
956
2,537
19,950
120
783
1,005
2.100
88
202
1,218
(490)
27.929
868
2,335
18.732
572
38
5,665
438
199
201
12,722
35.000
38
(38)
1.156
(562)
15)
(201)
321
3.918
{1,075)
835
6.821
124
194
13,043
19,000
3,883
835
3,248
400
(19,918)
4,958
3.248
400
355
9,997
(355)
362
10,359
127.169
9.280
121.613
TOTAL FUNDS
636,746
668,999
Page 19
continued...

Klddemilnstèr East PCC
Note8 to the Flnanclal Statemonts - conlinuod
for tho Year Endod 31st Decembw 2024
17.
MOVEMEKf IN FUNDS - ¢ontlnued
Comparative net fflovement in fvnds. 5n¢luded In the above are 8s follows:
Incomlng
resources
Resources
expended
Galns and
losses
Movarnent
In lunds
UnrestrI￿0d funds
General fund
St Chad's Cafe Fund
st Chad'$ Legacy Fund
Parish Office- Leswell Street Fund
St Cas$ian'$ DCC General Fund -
dls¢ontinulng operations
290,37fj
12.101
{281,1021
18.4111
{2.5131
9.274
3,690
12.513)
1,710
1.587
123
356,218
1333,368)
123
22.973
Re$trlcted funds
St Cassian's Chaddesley Connect Fund
St Cassian's E. Pratt Fund
St Cassian's General Repalr Fund
st Cassian's Grea￿lch Fund
St Cassian's John GSles Belldnger Fund
St Cassian's Mills Chlldren's A￿VI￿eS Fund
St Casslan's Wllllam Sebright Fund
St Cecilia's Community Fund
St Chad's Communty Support Fund
St George'$ DCC - Blg Local DY10
St George's DCC - Cholr and Organ Fund
St G80rge's DCC - General Purchase Fund
St G8orge's DCC - Knit and Kn8tter Fund
St Gèorge's DCC - Macfarfane Fund
St George's DCC - Roof Actess Fund
st George'$ DCC- Trees Fund
Heating Fund
St Marfs DCC - Churchyard Fund
Parfsh offi￿ - Erni￿ Jan8 Brooks Fund
Parish Office - Mary Wllcox Fund
(188)
579
763
1.005
2.100
88
202
1.218
{49J)
1,158
1.005
(240)
1.776
67
153
1,532
21
49
(800)
(490)
(1,410)
{145,C64)
{562)
(5)
(451)
(1.338)
13,892)
(3,132)
(1,500)
(750)
(355)
2.566
145.064
(562)
(5)
(201)
321
3,918
(1.075)
835
250
524
7.810
1.875
2.335
750
1.135
182
(355)
362
362
164,033
160.177
TOTAL FUNDS
520.251
493 5451
5.547
32,253
TRANSFERS BETWEEN FUNDS
The foll¢)wing transfers were made durin9 the year..
£19.CQO was transferred from the reslrfcted St Georgè's Roof Access fund lo the unrestrtcted Leswell Street
Fund, representing repayment of a loan.
£14,454 was also transferred from th8 restrictèd St George's Rcof Access fvnd to the unrestrithd general fund
as part-reimbursement of the £19.6K transferred in 2022 to cover the fund deficAt.
£18.000 was transferred from the unrestricted Leswell Street Fund to the unrestklcted general fund, rèpresenting
a loan to St Cecilia's DCC.
Page 20
continued...

Klddornilnstar East PCC
Notss to the Flnanclal Statements . ¢ontlnued
for thè Yoar End¢d 31st Da¢•mber 2024
18.
EMPLOYEE BENEFIT OBLIGATIONS
Kiddemiinster East Parochial Church Coundl particapates In the Pension Builder Scheme section of CWPF for lay
staff. CWPF Is administered by the Church of England Pensions Board, whlch holds the CWPF assets 8ep8r8tely
from those of the Employer and other parttcipatlng employers.
CWPF has tsvo section$'.
1. the Defined Benefrts Scheme
2. the Pension Builder Schem8. whi¢h has subsedions:
a. a deferred annuity section known as Pension Builder Classlc. and,
b. a cash balance section known a5 Pension Builder 2014.
Ponsion Builder Scheme
Both sections of the Pension Builder Scheme are classed as defined benefft schemes.
Penslon Bullder Classic provide3 8 pension. accumulated from contribution5 paid and converted Into a deferred
annuity during employment based on terms set and reviewed by the Church of England Pensions Board fr(x
time to time. Discretionary incroases may also be added. depending on investrnent relums and otherfaciors.
Pon$lon Bullder 2014 is a cash balance scheme that provides a lump sum which members use to provide
benefits at retirement. Pension contributions are Tecorded in an account for ga¢h member. Discretionary bonus8
may be added before retirement, depending on investrnent retums and other factors. The account. plus any
bonuses declared is payable. unreduced. from age 65.
There 1$ no sub4ivlslon of a88ets between employeTr in each sedon of thè Pension Builder Scheme.
The sch8me is considered to be a multi4mployer scheme as described in Sectlon 28 of FRS 102. Thls Is
becau89 It 18 not posslble to attribule th• Penslon Builder Scheme'5 ass8ts and Ilablllties to specific employers
and m8ans that contributions are a¢￿Unted for as If the Stheme were a defined contributlon scheme. The
pensions costs ch8rg0d to the SOFA in tho yoar are the contributions payablg (2024.. £1.269, 2023.. £1.750).
A valuation of the Pension 8ullder Schem8 is cathed ¢)ut oncg every three years. The most recent valuation w8S
a￿led out as at 31 December 2022.
For thè Panslon Builder Classic sectlon. the valuation revealed a surplus of £34.8rn on the ongolng assumptions
used. At the most recent annual revlew effective 1 January 2025, tho Board those to grant a discretionary bonus
of 6.7% to both pensions not yet in pa￿ent and pensions In payment in respect of service prior to April 1997.
and a bonus on penslons in paym8nt In ￿SpeCt of post April 2006 sérvie8 so that the pension incr8a$e was 2.7%
(vthere usually It would b8 calculated basèd on Infiation up to 2.5%). Thls followed improvements In the funding
poslllon over 2024, There Is no rèquirement for deficit payments al the Current time.
The next valuation is due as at 31 December 2025.
For the Pension Builder 2014 section, the valuation Tev•aled a surplus of £8.5m on the ongolng assumptions
used. Therg is no requirement for defiut payments at the current time.
The legal structure of the scheme is such th* rf another 8Tnployer fails, Kiddemiinster East Parochlal Church
Council could become responsible for paying a share of the failed employets pension liabilit￿5.
RELATED PARTY DISCLOSURES
During the year a grant of £nil {2023.' £2,337) Vds received from the Stone P8rochial Charity, of which Mr M
Gough, Mrs S Laffey and Mr C Emeny are truslees. This grant was in relation to St Mary's ¢hurchyard repairs
and maintenance.
During the year the parish office managed the operatlons and finan[￿ of The Emily Jane Brooks TNst Idwrity
no. 2357821. a charity which shares commcm trustees of Kidderminster East. No income is received ft)r the
provision ofthis $8Tvice by the parish office.
Page 21
continued...

Kldderrnlnstsr East PCC
Noto9 to the Flnanclal Slatsm•nts - continued
for the Yèar Ended 31st D0￿mber 2024
20.
PURPOSE OF FUND8
UNRESTRICTED FUNDS
Ggneral Fund
The unrestricted general fund can bg used for any charitable purpose wlthln the charltys objects and approved
by the Trustees.
St Chalfs DCC Café Fund
This fund is designated for the purpose of supwrtirkg the café at St Chad's church.
St Chad'$ DCC Lagacy Fund
This fund is designated for the purpose as specbfied in legacies.
Parish Offl¢e - Leswell Stroot Fund
This Ojnd is designated for the purpose of providing a loan facilty to the DCC'S for maintaining and imK*oving the
hurches.
st Casslan's DCC General Fund - discontinuing i)p•ralions
This represents the unrestrid&d general fund of St Cassian's DCC. whlth left the Parochial Churth CourKil of
Kiddenninstsr East on 1 January 2024.
RESTRICTED FUNDS
St Casslan'$ DCC . Chan¢91 Fund
This fund has been created from the conversion of ca￿181 endowment funds into income and is r8strictsd for the
Purpose of church upkeep.
St Cas$lan's DCC - Church Bells Fund
This fijnd is restricted for thg purpose of the upkeep of the church b811s.
St Casslan's DCC - E. Pratt Fund
Thls fund is restricted for the PUTposes of supporting the poor. the oyganlsts and the choir.
St Ca88ian's DCC - Gèn•ral Ropalr Fund
This fund Is comprfsed of grants received for specific general pur¢has88.
St Casslan's DCC - Gr•atwi¢h Fund
Thi$ fvnd 1$ restrlcted for the purposés of upktep of the churchyard.
St Casslan's DCC - John Gllu Bellrlnger8 Fund
This fund is restricted for the purpose of rlnging the church bells on a Specific day in December in th• memory of
John Giles.
St Casslan's DCC - Mllls Chlldren's Activities Fund
This fund is restricted for the purpose of supporting children's activitiès in Chaddesl8y Parfsh.
Sl Casslan's DCC - Mltchell Charfty Fund
This fund is restricted for the pU￿05P of the upkeep of the churthyard. Last year the fund was merged with the
Greaiwich Churthyard fund since they have the same purposes.
St Casslan's DCC - Wllllam sebrlght Fund
This fund is restricted for the purpose of helping the needy and dis-advantaged of Chaddesley Parish to sustain
St Ce¢ilia's Car pa￿ Fund
This fund is restricted for the purpose of resurfacing the car park.
St Cocilia's Commun6ty Fund
This fund is restricted for the purpose of spending on a Community Fund. to include provldlng 8 Wami Space by
way of a weekty breakfast moming in the Church Hall.
St C•cllla* Famlty Activity Aftomoon Fund
This fijnd is restis¢ted for the purpose of hosting Family k11￿￿ty Aftemoons.
St Cecllla* Jubil•• Fund
This fvnd is rethcted for the purpose of hostiNJ a Jubllee event.
Page 22
continued...

Kldderniln8tsr East PCC
Not•s to Ihe Flnan¢ial Patat¢m¢nts - continued
for th• Yoar Ended 31st December 2024
20.
PURPOSE OF FUNDS - continuod
St Chad's Communlty Support Fund
This fund has been created this year following the receipl of d￿atiOnS to Spend on 'Communty Support, by way
of activities designed to support the families in need living in the estate around the Ghurch.
St Chad'5 DCC- Ropair Fund
This fund is restri¢led for the purpose of covering the cost of any significant repairs and improvements to the
thurch, as specified by the donor.
St Georgg's DGC- Blg Local DY10
This fund is comprised of grants received from Local T￿￿( to be distributed to approved causes in the Horse
Fair, Green Hlll and Broadwaters areas. In 2018, Big Local DY10 appointed the Parfsh of Kidderminster East as
its Local Trusted Organisation. r8sponslbie for receiving and distiibuting this funding.
St George's DCC - Choir and Organ Fund
This fund is restricted for the purpose of paying for choir and organ oxpenditure.
Sl Goorye's DCC - Church Malntenance Fund
Thls fund is restricted for the purpose of paying for Ihe ggneral maintenance of the Church.
st Georgo'$ DCC - Genèral Pur¢has• Fund
Th1$ fund is ccmprised of grants received for specific general purchases,
St George's DCC - Knlt and Knatter Fund
Thls fund 1$ rgstricted for the purpose of the Knit and Knatter group priNJucing kniti8d articles for local families in
the Big Local DY10 HBG area.
St George's DCC - MacFarJano Fund
This fund is r8slricted for the purpose of the provision of music and other thoir related expenditure at st George's
Church.
St G•orge's DCC - Rool Acco88 Fund
This fund is restricted for the purpose of ￿Vering the costs asso¢lated with the roof a¢c688 proiecL
st George's DCC - Trees Fund
This fund is restricted for the purpose of unsafe trees and branches in the churchyard,
Heatlng Fund
The PCC was awarded a grant from the Worcester Diocesan Board of Finance tOW8rds the increased energy
bills.
St Mary's DCC - Bell ITow8r Ropalr Fund
Thi5 fund is restri¢ted for the purpose of coverng the cost of any repairs to the Bell or Tower.
St Ma￿$ DCC -churchyard Fund
This fund is restslcted for the purpose oflhe upkeep of the chur¢hyard.
St Mar￿3 DCC - Comér Café Fund
Thls fund is r8stri¢ted for the purpcise of Nnnlng the Comer Café.
Parish offi￿ . Emily Jano Brooks T￿$t Fund
This fund was restricted for the purpose of provldlng support to the slck and nggdy of the parfsh.
Parish Offlce- Mary Wll¢ox Fund
This fund is rostrictsd for the purpos8 of provldSng support to the elderly In outlwng areas.
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