The Parish Church of St Andrew Burgess Hill
ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL
For the year ended 31 December 2024
St Andrew’s Church, The Parish office, 2a Cants Lane, Burgess Hill, RH15 0LG
Incumbent: Revd William Kemp, The Parish Office, 2a Cants Lane, Burgess Hill, RH15 0LG Independent Examiner: Independent Examiners Ltd, Unit 2, The Broadbridge Business Centre, Delling Lane, Bosham, PO18 8NF Bankers: CAF Bank Ltd, 25 Kings Hill, West Malling, Kent, MH19 4JQ Barclays Bank PLC, Leicester, LE872BB
The parish is a charity registered with the Charity Commission as charity number 1131284. This report covers the activities of the parish and the Parochial Church Council (PCC) in 2024.
Annual Report 2024(PCC)
Page 1
Ministry Report for St Andrew’s Church Burgess Hill, 2024
The Blend
St Andrew’s and The Point came together on Palm Sunday, 24 March 2024 in one new “blended church family” to form one larger, stronger church. Will Kemp was licensed as Priest-in Charge and Felicity Davies was (re)licensed as Associate Vicar (having been Priest-in-Charge since September 2023) by Rt Revd Ruth Bushyager, the Bishop of Horsham. We are hugely grateful for all that Felicity has given to St Andrew’s over the last nine months.
We give thanks for all that was achieved during the interregnum and especially to churchwardens, Amanda Hanlon and Celia Davies, who carried the weight of the responsibility during this period.
The new blended St Andrew’s has flourished. Sunday worship has been re-energised (both 9am Holy Communion, 11am informal worship and 6pm monthly evening service ‘The Six’), resulting in significant growth in our ministry with children and young people.
Six Vision Nights also took place fortnightly between April and June (attended by about 60 people). Two Alpha Courses took place in 2024, attended by a total of 35 people.
In 2024, St Andrew’s conducted 2 weddings, 5 funerals, 12 baptisms and 8 confirmations.
Safeguarding
Sue Griffiths is now established as the Parish Safeguarding Officer (PSO) and produces a safeguarding report for each PCC meeting. We are very grateful for her leadership in this area. Sue works as a safeguarding lead in a special school in Burgess Hill and has over 20 years’ experience.
Mission/Charitable Giving
We have supported a number of mission initiatives at our Sunday services throughout the year, including: Ukraine Appeal, Loiyangalani Trust, The Haven 25[th] Anniversary, Watoto Ugandan Children’s Choir, Open Doors, Tearfund, our Youth Mission trip to France in August 2024. We also raised over £3,000 for Off The Fence at Christmas.
October Gift Day
Following a well-attended prayer week, the response to the Gift Day Appeal was hugely encouraging. Over 90 “households” responded to the appeal. We raised over £35,000 in one-off gifts and over £1,000 per month in regular giving, exceeding both our goals. This response demonstrates a strong sense of unity as one new blended church around the vision that God has given us, focussing on mission: reaching out to our local community, especially young people, and working to make St Andrew’s more and more a hub/resource/centre for our local community.
Remembrance Sunday (10 November)
This combined service at 10am brought the whole church together for a very moving service of not just remembrance but also hope. It was an excellent opportunity to bring the church family together, as well as to welcome guests who do not normally attend St Andrew’s and share the good news of Jesus.
Baptism and Confirmation Service (Sunday 24 November)
Bishop Nick Holtham led a baptism service on Sunday 24 November. This was a wonderful celebration of all that God is doing amongst us, especially among our young people.
Christmas 2024
The first Christmas since the blend went well. It was wonderful to see the church completely packed with nearly 350 people for our evening Carol Service on Sunday 22 December. Many people from the parish
Annual Report 2024(PCC)
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attended, having received our Christmas card/flyer, which was delivered to all 5,500 homes. The events included the Family Support Work (FSW) Toy Appeal Advent Service, Carols in the Pub at the Woolpack, the 11am Christmas performance, 9am Carol Service, Blue Christmas Service, the Crib Service, Midnight Communion, and Christmas Day Celebration.
We also welcomed our local schools – Oak Tree (formerly Manor Field School), Birchwood Grove and Burgess Hill Girls – on six different occasions for Nativity/Carol Services/Concerts.
Men’s and Women’s Ministry
Men’s and Women’s breakfasts continued on Saturday mornings throughout the year. These are excellent occasions which have brought people together, strengthening relationships in the new blended church family, sharing faith and welcoming newcomers/those from outside the church. Women’s ministry held a Christmas Dinner at the Hassocks Hotel and the Men’s ministry held a Curry Night in the Rider Hall.
Nursing Home Services
There have been regular services of Holy Communion, as well as seasonal services of Songs of Praise or Christmas Carols, in six local residential and nursing homes.
Children’s Ministry (Lucy Marsh, Young Families and Children’s Pastor)
Sundays at St. Andrew’s (11am service)
-
Baby Zone, for infants up to a year old, welcomes three to four little ones.
-
Preschool, which meets in the Rider Hall, typically hosts five children.
-
Primary age children (4 to 11 years old) meet in the Rider Hall, with an average of 17 participating. Children engage in worship, prayer, a Bible lesson (with related activities and discussion) and craft. Biblical literacy is a strong emphasis, as is expansion of prayer life.
-
The new divider in the Rider Hall works exceptionally well in providing two separate spaces with soundproofing. It has allowed the Preschool group to meet in a larger and safer space.
Tuesdays at St. Andrew’s
- Tots & Tunes is the carers/babies/toddlers group which meets at the back of the church during term time, 9am–11am. This group has grown significantly from an average of five mothers/carers and their children to an average of 12 to 14 mothers/carers and their little ones.
Local schools
-
Assemblies and lessons at Easter for KS1 and KS2 at Oak Tree and London Mead schools
-
Visits to St. Andrew’s Preschool for Christmas and Easter
Special events
-
Holy Week Prayer Space and Easter Egg Hunt (estimated 200 children and adults on Holy Saturday)
-
Football Camp (in partnership with Ambassadors Football UK) and Holiday Club in August (60 children involved)
-
“The Big Weekend” 4–6 October with special guest Sarah Steel, the children’s pastor at Holy Trinity, Hurstpierpoint
-
Light Party on 31 October (47 children)
-
Crib Service on Christmas Eve
Youth Ministry (Dean Gargano, Youth Pastor)
The ten months since St Andrew’s and the Point came together as one church have seen extraordinary growth among the youth – growth in terms of their spiritual maturity, their strength of faith and their hunger for drawing ever closer to Jesus in their daily lives. The spillover from this has been twofold: our youth are increasingly bold in proclaiming the gospel in their schools, their families and their friendship
Annual Report 2024(PCC)
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groups; and young people from outside our church are drawn to our youth as evidenced by the growth in numbers.
In autumn 2022 there were a total of 48 youth registered at The Point Church. By the beginning of 2024 this had risen to around 60. With the blend, five youth from St Andrew’s were added to that number, and as at December 2024 the total number now registered at St Andrew’s youth stands at 71 . Of those, 60 regularly attend our Sunday or midweek youth sessions or both.
Pastoral care and safeguarding:
This growth in numbers also brings with it other demands on resources, specifically:
-
An increase in the number of people with additional needs among the youth
-
An increasing number of pastoral and safeguarding issues
Of the 71 youth currently registered at St Andrew’s, 23 have additional health or other needs or ongoing pastoral issues that our youth team is involved in supporting to varying degrees.
Schools’ ministry
Since September 2024, Dean has led the Hub team of local church youth workers. Over the ten months since the blend, Dean has continued to work closely with three secondary schools (St Paul’s Catholic College, Burgess Hill Academy, Downlands School). Much of this is in conjunction with Hub team.
Mission trip to France 2024:
In summer 2024 we took 14 youth, with 4 leaders, on a short-term mission trip with Youth With A Mission (YWAM) to the south west of France, where we supported the ministry of a missionary family there who work with World Horizons.
Annual Report 2024(PCC)
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Structure, Governance, and Management
To support the church’s ministries, St Andrew’s has teams responsible for various aspects of administration and management. These are the Parochial Church Council (PCC), the Finance and General Purposes Committee (F&GP), and the Standing Committee.
Parochial Church Council
Revd Will Kemp (Chair) – Priest-in-Charge – from April 2024 Revd Felicity Davies – stood down September 2024
Celia Davis – Churchwarden and Deanery Synod – stood down from PCC December 2024 & Deanery Synod July 2024 Amanda Hanlon – Churchwarden and Deanery Synod – stood down from Deanery Synod May 2024 Mandy Anstee – acting Churchwarden from December 2024 Ian Porter – Parish Treasurer Andy Sherlock – Fabrics Manager Sheila Smith – Secretary until May 2024 and Deanery Synod James Allen – Secretary and Head of Operations from May 2024 Linda Porter – Parish Safeguarding Officer – to April 2024 - Deputy Safeguarding Officer – from May 2024 Sue Gumbrell – Deanery Synod Margaret Kay – Deanery Synod – from May 2024 Sheila Broom – stood down May 24 Janet Davies Nicola Duckworth Nicola Reuter-Sinclair Steve Watson Jean Cooke – from May 2024 Faith Fallon – from May 2024 Andy Gilbard – from May 2024 Ruth Sanders – from May 2024 Dale Marklew – from May 2024
Finance and General Purposes Committee
Vicar/Priest-in-Charge Churchwardens Parish Treasurer Fabrics Manager Head of Operations
Standing Committee
Vicar/Priest-in-Charge Churchwardens Parish Treasurer Head of Operations
Electoral Roll
At the Annual Parochial Church Meeting in May 2024 there were 156 on the church electoral roll.
Revd Will Kemp (Chair – Priest-in-Charge)
Annual Report 2024(PCC)
Page 5
Financial Review
Support for Mission in the UK and Abroad
St Andrew’s Church maintained its practice of supporting mission and evangelism both in the UK and abroad. The sums collected and given to charities are detailed below. These include sums raised on special collection Sundays, giving from church funds and individual ad-hoc donations.
| Home: Chichester Diocese Family Support Work (FSW) Off The Fence Acts 435 Sam & Daniela Leighton - Neighbours & Nations YWAM Befriended Hope Building Confidence Overseas: Church Mission Society (CMS) Bible Society Tearfund Ushaaqallah Benefit Society Centre for Urban Mission Nairobi (Amadet) Hope House Haiti Loiyangalani Trust Ukraine Appeal Open Doors GRAND TOTAL |
General Fund 2024 £ 2,870.00 4,870.00 500.00 500.00 500.00 2,870.00 2,870.00 2,870.00 2,870.00 1,250.00 2,000.00 23,970.00 |
Restricted Funds 2024 £ 1,081.25 2,549.62 1,632.20 2,645.00 670.00 975.94 9,554.01 |
Total All Funds 2024 £ 3,951.25 7,419.62 500.00 500.00 500.00 2,870.00 2,870.00 4,502.20 2,870.00 1,250.00 2,000.00 2,645.00 670.00 975.94 33,524.01 |
2023 £ 31.25 815.21 62.50 651.82 467.87 484.04 596.55 |
|---|---|---|---|---|
| 3,109.24 |
The PCC is most thankful for the continuing financial support of the St Andrew's congregation.
From April 2024, following a decision made on 14 November 2023 (as noted in the 2023 accounts), The Point Church (registered charity 1147721) began to wind down its activities and transfer their operations and commitments to St Andrew’s Church (registered charity 1131284). The accounts in 2024 reflect the gradual joining of these activities and operations. Any income and costs incurred by The Point during 2024 will be reported separately by them.
During the decision-making process, the finances of both charities were scrutinised and a joint forecast and budget was prepared. The results of joining these charities was monitored closely during the year and it exceeded the expectations in the joint budget. It should be noted that donations gradually increased throughout the year as individuals moved their giving over to St Andrew’s; also it should be noted that the additional parish share was paid by St Andrew’s from August 2024, being previously paid by The Point Church.
Voluntary Income total overall in 2024 was £211k higher than 2023 (£475k 2024 / £264k 2023), due to two main factors: a £191.2k grant from Highmead Christian Foundation (further details below); and the gradual moving of monthly donations across from The Point Church to St Andrew’s Church. It should be noted that
Annual Report 2024(PCC)
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2023 included a one-off legacy income of £140k. Planned giving was slightly above forecast. Hall income showed a small increase. This, along with cost savings on 9 Pendean, higher investment interest income and reduced vicarage & vicar costs during the transition year of the blend, meant the overall result for 2024 was a surplus.
The total net result across all funds for the financial year of 2024 was a surplus of £217,706 (surplus of £126,180 in 2023).
This can be broken down as: £258,115 surplus from the unrestricted funds (excluding designated funds), so our day-to-day fund; £13,887 deficit from the designated funds (as we spend money previously set aside for expected costs); and £26,522 deficit from the restricted funds (as we spend funds mainly from the Upkeep Fund).
The main movements on the designated funds resulting in the £13,887 deficit were: a gas heater replacement and a gas heater repair in the Rider Hall, other hall repairs, vicarage decoration, and costs towards new curtains and carpets, together totalling £12.2k from the Repairs Fund; and £1k from the Legacy Fund on furnishings for the Prayer Room.
The main movements on the restricted funds resulting in the £26,522 deficit were: £14k additional legacy settlement received for the Upkeep Fund; offset by costs on the same fund of £41k covering planned remedial work on the Rider Hall roof, creating a sliding partition, replacing the commercial dishwasher in the Rider Hall kitchen, and clearing and painting the church high-level gutters.
Details of the individual movements for both designated and restricted funds can be found in the financial statements.
The total incoming resources for the unrestricted funds were £533,677 (£204,784 in 2023), an increase of £328,893. Of this, £191.2k came from a grant from Highmead Christian Foundation to buy out the Church Commissioners’ equity loan on 9 Pendean (a property owned by the PCC); a further £138.5k increase came from giving (including Gift Aid) mainly due to the blend; and a £4.4k increase in income came from investments (as interest rates have risen and the upkeep legacy was invested and will remain invested until spent).
The voluntary income to the restricted funds was £35,518 (£143,152 in 2023 but included the £140k Legacy for church upkeep). This included £9.5k of Away Giving collections (Missions & Charity Fund), including Gift Aid; £14.5k remaining balance due to us for the upkeep legacy; £3.9k of Youth Fund income, and £7.7k of Facilities Fund income, some of which was a transfer from The Point.
Gift Aid continues to be recovered on all donations where applicable. Tax recovered by way of Gift Aid for 2024 was £40,635 (£20,395 in 2023), the increase explained by the gradual transfer of planned giving from The Point to St Andrew’s. The Small Donations Gift Aid allowance is also claimed where possible for cash collections and electronic card donations payments where applicable.
The largest expenditure of the PCC was the sum of £89,410 (£65,717 in 2023) paid to the Diocese to cover ministry costs. This amount covers the housing, stipend and pension costs of the incumbent and also a standard sum for diocesan central costs, clergy training and a contribution to national church funds. In 2024 following a full review of the expected budget, an agreement was reached with the Diocese to pay in full the pledged amount for a 50% Priest-in-Charge to September 2024 and then an Associate Vicar cost for the remainder of the year (total £55,475); this was from the St Andrew’s part of the pledge. The Point Church paid a full pledge for a Vicar (£81,445) payable by 12 monthly costs; this cost was paid by St Andrew’s from August 2024 (total paid for this part by St Andrew’s £33,935), a combined St Andrew’s total of £89,410. In 2025 the pledge total is £141,500 covering a Vicar and Associate Vicar costs.
Annual Report 2024(PCC)
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The second largest item of expenditure in 2024 was the overall contracted staff costs of £87,512 (£63,723 for 2023). As at 31 December, the PCC employed a full-time Youth Pastor (from April 2024), a part-time Parish Administrator, a part-time Facilities Co-ordinator (from August 2024), a part-time Music Director (from April 2024), a part-time Worship Pastor, a part-time Caretaker, and a part-time Cleaner (a total fulltime paid staff equivalent head count of 3.5). We also have a full-time Young Families and Children’s Pastor and an Operations Manager, both of whom are self-funded. Additionally, vergers were paid for weddings & funerals, and an organist for services on an ad-hoc basis.
Property expenses of £15,668 in 2024 (£12,320 in 2023) included some repairs and letting fees payable for 9 Pendean and vicarage decoration costs etc.
The PCC paid away £33,524 (£3,109 in 2023) in missionary and charitable giving. The total amount for 2024 was monies taken at special collections, money from church funds and individual ad-hoc donations for the charities supported by the church. Last year the PCC pledged to return to paying away (tithing) at least 10% of its giving income (including Gift Aid but excluding grants and legacies). Giving income totalled £267,745, and £33,524 was paid away, representing 12.52% of giving income.
Reserves Policy
It is PCC policy to maintain a balance on the general unrestricted funds (excluding fixed assets) that equates to approximately three months' worth of unrestricted payments, as contingency against unforeseen situations. The general, unrestricted, cash reserve at 31 December 2024 was £152,499 (£85,579 in 2023). This is sufficient to cover three months of unrestricted payments, which averaged £66,906 for 2024 (excluding expenditure from designated funds). We expect to have sufficient cash flow to continue to pay bills as they fall due.
Details of the balances and purposes of the various designated and restricted funds are given in Note 10 to the Financial Statements.
It is PCC policy to invest fund balances as deposits, to maximise interest while protecting the sums involved, or in low-risk funds. For deposit accounts not more than the amount guaranteed by the Financial Services Compensation Scheme is invested in any one institution. At the end of 2024 the PCC held fund accounts with the CCLA CBF Church of England Deposit Fund (Fitch Credit Quality rating and Fund Market risk Sensitivity rating 'AAAf'/'S1') and the Mansfield Building Society, in addition to CAF Bank and Barclays Bank who provide current account facilities.
Public Benefit Statement
In exercising its duties, the PCC has complied with their duty to have due regard to the guidance for public benefit published by the Charity Commission.
Ian Porter (Treasurer)
Annual Report 2024(PCC)
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Annual Financial Report
of
The Parochial Church Council of the Ecclesiastical Parish of
St Andrew’s, Burgess Hill
St Andrew’s Church, Cants Lane, Burgess Hill, West Sussex RH15 0LG
Registered Charity no: 1131284
For the year ended 31st December 2024
CONTENTS
Page
-
2 Statement of financial activities 3 Balance sheet 4 Notes to the accounts
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17 Report of the independent examiner
St Andrew’s Church, Burgess Hill registered charity number 1131284 Statement of Financial Activities
The financial effect of our activities during the year can be summarised as follows:
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | ||
|---|---|---|---|---|---|---|
| Notes | Funds |
Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | £ | ||
| Incoming | ||||||
| resources | ||||||
| Donations and Legacies | 2a | 439,602 | 35,518 |
475,120 | 264,585 |
|
| Trading Activities for generating funds | 2b | 53,556 | 53,556 | 51,692 |
||
| Income from investments | 2c | 11,441 | 11,441 | 7,079 |
||
| Church activities | 2d1 | 7,345 | 400 |
7,745 | 2,039 |
|
| Charitable Activities |
2d2 | 2,804 | 2,804 | 3,118 |
||
| Other incoming resources | 2e | 18,929 | 18,929 | 19,423 |
||
| Total incoming resources | 533,677 | 35,918 |
569,595 | 347,936 |
||
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | |||||
| Fund-raising trading costs | 3b | |||||
| Church charitable activities | 3c1 | 245,794 | 25,829 |
271,623 | 174,810 |
|
| Other Trading Activities | 3c2 | 42,551 | 36,611 |
79,162 | 45,896 |
|
| Governance Costs | 3d | 1,104 | 1,104 | 1,050 |
||
| Total resources expended | 289,449 | 62,440 |
351,889 | 221,756 |
||
| Net incoming/(outgoing) resources | 244,228 | -26,522 |
217,706 | 126,180 |
||
| Transfers between Funds | ||||||
| Other recognised gains/losses | ||||||
| Gains/(losses) on revaluation of fixed assets | 5 | -30,880 | -30,880 | |||
| Gains/(losses) on investment assets | 6 | |||||
| Net movement in funds | 213,348 | -26,522 |
186,826 | 126,180 |
||
| Total funds brought forward at 1 January 2024 | 912,908 | 148,849 |
1,061,757 | 935,577 |
||
| Total funds carried forward at 31 December | 2024 | 1,126,256 | 122,327 |
1,248,583 | 1,061,757 |
|
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Balance Sheet
Our financial position and summary of funds at the year-end were:
| Notes | Notes | 2024 | 2023 | ||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible fixed assets | 5 | 940,000 | 990,000 | ||
| Investments | 6 | ||||
| Total fixed assets | 940,000 | 990,000 | |||
| Current assets | 7 | ||||
| Stock | |||||
| Short term deposits | 225,490 | 214,477 | |||
| Cash at bank and in hand | 93,702 | 73,172 | |||
| Debtors | 8 | 1,570 | 2,243 | ||
| 320,762 | 289,892 | ||||
| Creditors: amounts falling due within one year | 9 | -12,179 | -218,135 | ||
| Net current assets | 308,583 | 71,757 | |||
| Total assets less current liabilities | 1,248,583 | 1,061,757 | |||
| Creditors: amounts falling due after one year | 9 | ||||
| NET ASSETS | 1,248,583 | 1,061,757 | |||
| Funds | 7 | ||||
| Endowment funds | 10 | ||||
| Restricted funds | 10 | 122,327 | 148,849 | ||
| Unrestricted funds | 10 | 1,126,256 | 912,908 | ||
| 1,248,583 | 1,061,757 |
Approved by the Parochial Church Council on 16 / 2 / 2025 and signed on its behalf
Revd Will Kemp - Chairman .....................................................................................
Mr Ian Porter - Treasurer .....................................................................................
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
1 Accounting policies
Basis of preparation
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. 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 affiliation to another body, nor those which are informal gatherings of church members
Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects
Restricted funds - 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 the year is carried forward as a balance on that fund
Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment – The PCC does not hold any endowment funds at the present time.
Income and endowments
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate
Gift aid recovered is recognised when the income to which it is attached is recognised
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC
Charitable activities
Statutory fees for weddings and funerals are recognised when the office occurs
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b – in the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place
Sales of magazines and study notes are recognised when received
Rents from property are recognised in accordance with the rental agreements, when receipt is probable
Investment income
Interest entitlements are accounted for as they accrue. The PCC does not hold any investments other than deposits with banks, building societies and the CBF Church of England deposit fund.
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
All other income
All other income is recognised in accordance with the above overall policy
Gains and losses on investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church Of England deposit fund.
Expenditure
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC
Church activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation agreed with our Deanery. All payments due in 2024 were paid over before the end of the year.
Fixed assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2006 have been capitalised in the accounts and depreciated over their useful economic life.
All expenditure on consecrated or beneficed buildings and individual items costing under £5,000 are written off in the year they were incurred
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
| Land | Nil |
|---|---|
| Buildings | Nil |
| Fixtures and fittings | 25% |
| Audio visual equipment | 30% |
| Office equipment | 20% |
No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value
Investments
Investments are stated at market value at the balance sheet date
Current Assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors, less provision for amounts that may prove uncollectible
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, as well as banks and building societies
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2 Analysis of income and endowments
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| a | Voluntary income | |||||
| Planned Giving (excluding tax refunds) | 133,072 | 235 | 133,307 | 70,053 | ||
| Other Planned Giving (no tax refunds) | 27,696 | 27,696 | 8,056 | |||
| Collections at all services | 5,066 | 5,892 | 10,958 | 9,738 | ||
| All other giving | 43,496 | 5,435 | 48,931 | 4,827 | ||
| Special Appeals | 6,218 | 6,218 | ||||
| Gift Aid recoverable | 39,077 | 1,558 | 40,635 | 20,395 | ||
| Grants | 191,195 | 1,698 | 192,893 | 2,500 | ||
| Legacies | 14,482 | 14,482 | 149,016 | |||
| 439,602 | 35,518 | 475,120 | 264,585 | |||
| b | Activities for generating funds | |||||
| Fund Raising Events | 42 | 42 | 221 | |||
| Church Hire | 7,181 | 7,181 | 7,264 | |||
| Halls Hire and Special Events in Halls | 46,333 | 46,333 | 44,207 | |||
| 53,556 | 53,556 | 51,692 | ||||
| c | Investment income | |||||
| Interest on Bank Accounts | 11,441 | 11,441 | 7,079 | |||
| 11,441 | 11,441 | 7,079 | ||||
| d1 | Income from Church Activities | |||||
| Bookstall and Chichester Magazine | 217 | 217 | 271 | |||
| Activities for Youth | 518 | 400 | 918 | 617 | ||
| The Venue | 59 | |||||
| Holiday Club | 1,076 | 1,076 | 460 | |||
| Children's Activities | 117 | 117 | 154 | |||
| Men's Breakfasts | 1,369 | 1,369 | 144 | |||
| Bereavement Support Group | ||||||
| Other Church Activities | 2,287 | 2,287 | ||||
| Tuesday Café | 81 | 81 | 142 | |||
| Women's Minisrty | 1,680 | 1,680 | ||||
| Catering | ||||||
| Income from Parish Office | 192 | |||||
| 7,345 | 400 | 7,745 | 2,039 | |||
| d2 | Fees for weddings and funerals | 2,804 | 2,804 | 3,118 | ||
| e | Other incoming resources | |||||
| Rental of 9 Pendean Property | 18,929 | 18,929 | 19,423 | |||
| 18,929 | 18,929 | 19,423 | ||||
| Total incoming resources | 533,677 | 35,918 | 569,595 | 347,936 |
6 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2A Incoming Resources (Restricted Fund Analysis)
| a | TOTAL | TOTAL | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Mission and Charity Fund |
Youth Fund |
Reordering Fund |
Facilities Fund |
Church Activities Fund |
St Andrews Hardship Fund |
Upkeep Fund |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
||
| 2024 | 2023 | |||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | ||
| Voluntary income | ||||||||||
| Planned Giving (excluding tax refunds) | 234.61 | 234.61 | ||||||||
| Other Planned Giving (no tax refunds) | ||||||||||
| Collections at all services | 5,864.81 | 27.00 | 5,891.81 | 2,335.26 | ||||||
| All other giving | 2,222.00 | 3,213.27 | 5,435.27 | 240.00 | ||||||
| Special Appeals | 6,017.80 | 200.00 | 6,217.80 | |||||||
| Gift Aid recoverable | 1,467.20 | 65.50 | 25.00 | 1,557.70 | 576.48 | |||||
| Grants | 1,698.12 | 1,698.12 | ||||||||
| Legacies | 14,482.57 | 14,482.57 | 140,000.00 | |||||||
| 9,554.01 | 3,540.38 | 7,715.92 | 225.00 | 14,482.57 | 35,517.88 | 143,151.74 | ||||
| b | ||||||||||
| Activities for generating funds | ||||||||||
| Fund RaisingEvents | ||||||||||
| c | ||||||||||
| Investment income | ||||||||||
| Interest on Bank Accounts | ||||||||||
| d | ||||||||||
| Income from Church Activities | ||||||||||
| Activities for Youth | 400.00 | 400.00 | ||||||||
| 400.00 | 400.00 | |||||||||
| e | ||||||||||
| Other incoming resources | ||||||||||
| Total incoming resources | 9,554.01 | 3,940.38 | 7,715.92 | 225.00 | 14,482.57 | 35,917.88 | 143,151.74 |
7 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284 Notes to the Financial Report
3 Analysis of expenditure
| TOTAL | TOTAL | |||
|---|---|---|---|---|
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS |
| Funds | Funds | Funds | 2024 | 2023 |
| £ | £ | £ | £ | £ |
| a | Costs of generating voluntary income | ||||
|---|---|---|---|---|---|
| GivingEnvelopes and Forms | |||||
| b | Fund-raising trading costs | ||||
| Miscellaneous | |||||
| c1 | Church Charitable Activities | ||||
| Missionary and charitable giving: | |||||
| Overseas: | |||||
| - Missionary Societies | 14,730 | 5,923 |
20,653 |
2,200 |
|
| - Relief and Development agencies | |||||
| Home Missions & other Church | |||||
| Societies | 9,240 | 3,631 |
12,871 |
909 |
|
| Secular Charities | |||||
| 23,970 | 9,554 |
33,524 |
3,109 |
||
| Ministry costs: | |||||
| Diocesan parish contribution | 89,410 | 89,410 | 65,717 |
||
| Deanery Levy | |||||
| Staff expenses | 1,964 | 1,964 | 766 |
||
| Property Expenses | 15,668 | 15,668 | 12,320 |
||
| Youth Pastor | 24,296 | 24,296 | 28,963 |
||
| Youth Assistant | |||||
| Church building costs: | |||||
| Running expenses | 12,369 | 12,369 | 14,528 |
||
| Major Repairs and Projects | 5,838 | 5,838 |
1,039 |
||
| Maintenance | 4,864 | 4,864 |
8,516 |
||
| Grounds - Major Repairs and Projects | |||||
| Upkeep of churchyard | 572 | 572 | 534 |
||
| Depreciation of Equipment | |||||
| Church activities: | |||||
| Upkeep of services | 6,252 | 6,252 | 7,013 |
||
| Director of Music and Musicians | 20,965 | 20,965 | 5,484 |
||
| Youth Worker Expenses | |||||
| Mission | 423 | 814 |
1,237 |
644 |
|
| Training and education | 254 | 254 | 178 |
||
| Bookstall and Chichester Magazine | 343 | 343 | 315 |
||
| Activities for Youth | 2,280 | 2,593 |
4,873 |
1,549 |
8 | P a g e
A N N U A L F I N A N C I A L R E P O R T
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS | FUNDS | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Holiday Club | 2,185 | 2,185 | 1,292 | |||
| Kidzone | ||||||
| Children's Activities | 848 | 848 | 130 | |||
| Ladies' Meals | 1,639 | 1,639 | ||||
| Men's Breakfasts | 1,443 | 1,443 | 284 | |||
| Bereavement Support Group | ||||||
| Other Church Activity Costs | 4,427 | 4,427 | 13 | |||
| Tuesday Café | ||||||
| Café Catering | ||||||
| Catering | 539 | 539 | 248 | |||
| Hardship Fund Payments Out | 2,166 | 2,166 | ||||
| Church administration: | ||||||
| Salaries | 26,273 | 26,273 | 17,670 | |||
| Fees | ||||||
| Printing, stationery, photocopying | 6,994 | 6,994 | 3,070 | |||
| Other administration expenses | 2,201 | 2,201 | 1,368 | |||
| Office equipment | 479 | 479 | 60 | |||
| 245,794 | 25,829 | 271,623 | 174,810 | |||
| c2 | Other Trading Activities: | |||||
| Church Halls running costs: | ||||||
| Running expenses | 36,263 | 36,263 | 39,969 | |||
| Maintenance | 6,288 | 36,611 | 42,899 | 5,927 | ||
| 42,551 | 36,611 | 79,162 | 45,896 | |||
| 288,345 | 62,440 | 350,785 | 220,706 | |||
| d | Governance costs | |||||
| Independent examination fee | 1,104 | 1,104 | 1,050 | |||
| Cost of annual accounts | ||||||
| 1,104 | 1,104 | 1,050 | ||||
| Total resources expended | 289,449 | 62,440 | 351,889 | 221,756 |
9 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3A Resources Expended (Restricted Fund Analysis)
| TOTAL TOTAL |
|
|---|---|
| Mission and Charity Fund Youth Fund Reordering Fund Facilities Fund Church Activities Fund St Andrews Hardship Fund Upkeep Fund RESTRICTED FUNDS RESTRICTED FUNDS |
|
| 2024 2023 |
|
| £ £ £ £ £ £ £ £ £ |
|
| a Costs of generating voluntary income |
|
| GivingEnvelopes and Forms | |
| b Fund-raising trading costs |
|
| Miscellaneous | |
| c Church Activities |
|
| Missionary and charitable giving: | |
| Overseas: | |
| - Missionary Societies | 5,923.14 5,923.14 2,200.28 |
| - Relief and Development agencies | |
| Home Missions & other Church Societies | 3,630.87 3,630.87 908.96 |
| Secular Charities | |
| Ministry Costs: | |
| Youth Pastor | 28,949.64 |
| Youth Assistant | |
| Activities for Youth | 2,593.27 2,593.27 |
| Activity Costs: | |
| Holiday Club | |
| Oasis | |
| Sunbeams & Tiddlywinks & Melody Makers | |
| Hardship Fund Payments Out | 2,165.94 2,165.94 |
| Mission | 814.44 814.44 299.99 |
| Building Project Costs: | |
| Maintenance Halls | 207.24 36,403.86 36,611.10 |
| Debit Interest on Loans | |
| Fees | |
| Maintenance Church | 4,863.96 4,863.96 |
| Major Repairs and Projects | 3,017.73 2,820.12 5,837.85 1,038.99 |
| BuildingCosts - Grounds | |
| 9,554.01 2,593.27 3,224.97 2,820.12 814.44 2,165.94 41,267.82 62,440.57 33,397.86 |
|
| d Governance costs |
|
| Independent examination fee | |
| Cost of annual accounts | |
| Total resources expended | 9,554.01 2,593.27 3,224.97 2,820.12 814.44 2,165.94 41,267.82 62,440.57 33,397.86 |
| Net Movement of Funds | 1,347.11 -3,224.97 4,895.80 -814.44 -1,940.94 -26,785.25 -26,522.69 109,753.88 |
10 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
4 Disclosures
a) Staff costs
During the year the PCC employed a full time Youth Pastor (from Apr 24), a part time Parish Administrator, a part time Facilities Co-Ordinator (from Aug 24), a part time Music director (from Apr 24), a part time Worship Pastor, a part time Caretaker, and a part time cleaner:
Staff Costs – Wages and Salaries £87,512 (£63,723 in 2023)
Staff costs include Salary and Employer Pension Contributions. The rebate for Employer's National Insurance contributions was utilised.
Clergy are employed by the Diocese of Chichester. Clergy and Pastor property costs and expenses are however included in these accounts.
The PCC operates a pension scheme (since February 2017) in accordance with Government Regulations.
Employers Pension costs were £3,723 in 2024 (£870 during 2023).
No individual person received remuneration in excess of £60,000.
b) Payments to PCC members
Miss Mandy Hanlon received £135 for Verger duties
Other payments were made to PCC members in the year for reimbursement of expenses incurred on behalf of the PCC:
Clergy support across 2 individuals: Council Tax £625.60, Environmental charges -£56.42, Other (including Telephone and Travel) £885.82
11 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
5 Tangible fixed assets
| Cost or valuation: As at 1 January 2024 Additions Disposals Revaluation At 31 December 2024 Depreciation As at 1 January 2024 Provided in the year Disposals At 31 December 2024 Net book amounts At 31 December 2024 At 31 December 2023 |
Rider Hall Youth Centre 9 Pendean Equipment Total 325,000.00 115,000.00 550,000.00 990,000.00 -50,000.00 -50,000.00 |
|---|---|
| 325,000.00 115,000.00 500,000.00 940,000.00 |
|
| 325,000.00 115,000.00 500,000.00 940,000.00 |
|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
The property at 9 Pendean was revalued from £550,000 to £500,000 during 2024 (based on independent market valuations and verified by the Church Commissioners) in preparation for the repayment of the equity loan on the property during 2024. The equity loan from the Church Commissioners was correspondingly revalued to the relevant percentage (see Note 7 & 9(i)). Equity Loan amount book value at the beginning of 2024 was £210,314.50 (38.239% of property value), revalution amount -£19,119.50, repayment loan value £191,195. The loan was repaid in full in April 2024. Net revaluation amount - (£50,000.00 – £19,119.50) was -£30,880.50. The Church Commissioners equity loan repayment was funded by a grant from Highmead Christian Trust.
6 Investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church of England Deposit Fund.
7 Net assets by fund
| Fixed assets for church use Investment fixed assets Current assets Stock Short Term Deposits Cash at Bank and in Hand Debtors Creditors: amounts falling due within one year Creditors: amounts falling due after more than one year |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2024 2023 £ £ £ £ £ 940,000.00 0.00 940,000.00 990,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 103,582.18 121,907.59 225,489.77 214,476.86 93,701.99 0.00 93,701.99 73,171.92 1,151.27 418.74 1,570.01 2,243.15 -12,179.03 0.00 -12,179.03 -218,014.99 0.00 0.00 0.00 0.00 |
|---|---|
| 1,126,256.41 122,326.33 0.00 1,248,582.74 1,061,876.94 |
12 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
8 Debtors
| Debtors | |
|---|---|
| Gift Aid recoverable Prepayments and accrued income Other debtors |
2024 2023 £ £ 1,160.46 1,514.17 0.00 0.00 409.55 728.98 |
| 1,570.01 2,243.15 |
9 Creditors
(i) Amounts falling due within one year
| Deferred income Accruals for utilities and other costs Interest Free Loans < 1 Year CAF Bank Loan < 1 Year 9 Pendean Equity Sharing Loan Other creditors |
2024 2023 £ £ 0.00 0.00 5,151.48 4,834.75 0.00 0.00 0.00 0.00 0.00 210,314.50 7,027.55 2,865.74 |
|---|---|
| 12,179.03 218,014.99 |
See Note 5 above The 9 Pendean Equity Sharing Loan was repaid in full in April 2024.
(ii) Amounts falling due after one year
| ii) Amounts falling due after one | year |
|---|---|
| Interest Free Loans > 1 Year CAF Bank Loan > 1 Year 9 Pendean Equity Sharing Loan (2021) |
2024 2023 £ £ 0.00 0.00 0.00 0.00 0.00 0.00 |
| 0.00 0.00 |
13 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284 Notes to the Financial Report
The freehold land and buildings comprise the Rider Hall and Youth Centre, together with a house at 9 Pendean. These properties are held by the Chichester Diocesan Board of Finance on behalf of the PCC. It is the policy of the PCC to maintain these assets in a continual state of sound repair, and therefore no depreciation is applied to their values. The Rider Hall & Youth Centre buildings were linked to the Church in 2016 following a major building project. The PCC agreed with the Diocese as to how the demarcation between the Church and the "linked building" could be made. This has been taken into account with Insurance agreements.
In the case of 9 Pendean there was an equity sharing loan with the Church Commissioners under which they held 38.239% of the equity. This loan was repaid during 2024 reflected in Notes 7 & 9, together with the Balance Sheet. The property was revalued to market rate in 2024 in order to repay the equity sharing loan. No changes have been made to last years values of land and buildings and last years freehold values for the Rider Hall and Youth Centre. No impairment was felt necessary by the PCC.
Summary of all funds
| Bal b/fwd Income Expenditure Transfers In Transfers Out Bal c/fwd |
|
|---|---|
| 1st Jan 24 (& Other Gains/Losses) 31st Dec 24 |
|
| £ £ £ £ £ |
|
| Unrestricted Funds | |
| General fund | 865,264.52 530,429.50 -272,313.99 -30,880.50 0.00 1,092,499.53 |
| Designated Funds: | |
| Repairs Fund | 34,988.53 0.00 -12,168.62 0.00 0.00 22,819.91 |
| Legacy Fund NEW | 10,422.93 0.00 -1,035.39 0.00 0.00 9,387.54 |
| Men's Ministry Fund | 518.61 1,369.05 -1,443.21 0.00 0.00 444.45 |
| Women's Ministry Fund | 246.80 1,680.00 -1,639.29 0.00 0.00 287.51 |
| Childrens Activities Fund | 1,155.19 117.22 -847.73 0.00 0.00 424.68 |
| Tuesday Café | 311.34 81.45 0.00 0.00 0.00 392.79 |
| Youth Pastor Leader Fund | 0.00 0.00 0.00 0.00 |
| 912,907.92 533,677.22 -289,448.23 -30,880.50 0.00 1,126,256.41 |
|
| Restricted Funds | |
| Mission & Charity Fund | 0.00 9,554.01 -9,554.01 0.00 0.00 0.00 |
| Upkeep Fund | 140,000.00 14,482.57 -41,267.82 0.00 0.00 113,214.75 |
| Youth Fund | 0.00 3,940.38 -2,593.27 0.00 0.00 1,347.11 |
| Reordering Fund | 3,224.97 0.00 -3,224.97 0.00 0.00 0.00 |
| Facilities Fund | 1,618.36 7,715.92 -2,820.12 0.00 0.00 6,514.16 |
| Church Activities R Fund | 814.44 0.00 -814.44 0.00 0.00 0.00 |
| St A HardshipFund | 3,191.25 225.00 -2,165.94 0.00 0.00 1,250.31 |
| 148,849.02 35,917.88 -62,440.57 0.00 0.00 122,326.33 |
|
| Endowment Funds | |
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| Total funds | 1,061,756.94 569,595.10 -351,888.80 -30,880.50 0.00 1,248,582.74 |
14 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
10 Explanation of funds:
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides. Unrestricted Designated funds held consist of the following :
Repairs Fund : The Fund is used to finance repairs to the church buildings, halls, housing and grounds and not covered by the Restricted Upkeep Fund. The fund now stands at £22,820. During 2024 the main expenditure was on replacing one Gas Heater and repairing a second one in the Rider Hall, new blinds for both the Rider Hall & the Youth Centre, and decoration and curtains in the vicarage. Total expenditure £12,169.
Legacy Fund We received no Unrestricted Legacies during 2024. This fund is to ensure any Unrestricted Legacies are used for specific projects to be determined, without being Restricted. £826 was spent on updating the Prayer Room and £209 on a library for use by Alpha.
Men’s Ministry Fund, Women’s Ministry Fund, Children’s Activities Fund, and Tuesday Café: These funds represent the operational balances from these church activities. Fund Balances were reviewed in 2024. The Children’s Activities Fund was fully spent during the year, and the fund has a zero balance.
Restricted Funds are not invested permanently but are to be spent within reasonable timescales. Restricted funds held consist of the following :
Mission and Charity Fund : This fund is for monies taken at special collections for nominated charities. All such monies received in 2024 have since been paid to the charities concerned, as detailed in the breakdown below, and the fund has a zero balance.
Note the below values include separate values paid away from both the General Fund and from the Restricted Fund:
| Home: Chichester Diocese Family Support Work (FSW) Off The Fence Acts 435 Sam & Daniela Leighton - Neighbours & Nations YWAM Befriended Hope Building Confidence Overseas: Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society Centre for Urban Mission Nairobi (Amadet) Hope House Haiti Loiyangalani Trust Ukraine Appeal Open Doors GRAND TOTAL |
General Fund 2024 £ 2,870.00 4,870.00 500.00 500.00 500.00 2,870.00 2,870.00 2,870.00 2,870.00 1,250.00 2,000.00 23,970.00 |
Restricted Funds 2024 £ 1,081.25 2,549.62 1,632.20 2,645.00 670.00 975.94 9,554.01 |
Total All Funds 2024 £ 3,951.25 7,419.62 500.00 500.00 500.00 2,870.00 2,870.00 4,502.20 2,870.00 1,250.00 2,000.00 2,645.00 670.00 975.94 33,524.01 |
2023 £ 31.25 815.21 62.50 651.82 467.87 484.04 596.55 |
|
|---|---|---|---|---|---|
| 3,109.24 | |||||
| A N N U A L F I N A N C I A L R E P O R T | 15 |
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
Upkeep Fund: This restricted fund represents a legacy received in 2023 with an additional final amount (£14,482.57) added in 2024 and is for the upkeep of the church. Expenditure during the year amounted to £41,267.82, and the Fund Balance is £113,214.75. The PCC have allocated £15,000 of this balance to go towards a future re-roofing project for the church. During 2024 the main expenditure was on remedial work on the roof and new sliding partition in the Rider Hall, and high level church gutters clearing and repainting.
Youth Fund : This restricted fund is for monies donated for Youth Work. The fund will be used in 2025 mainly for a planned mission trip. The fund balance is £1,347.11.
Reordering Fund : This fund is for monies donated to the building project which includes the reordering of the church. All outstanding bills owing and accrued have been paid in previous years. The remaining Fund balance of £3,224.97 was used during 2024. The fund balance is now zero.
Facilities Fund: This fund now holds a balance of £6,514.16, this is made up of £850 given for Hall Decoration and £5,664.16 transferred from The Point church. The transferred value will be used for projects across the site (eg Youth Centre, Projector, Lighting etc)
Church Activities Fund : This restricted fund was maintained for future restricted monies received for Church Activities/Services. The balance related to donations received following St Andrews Gift Day for the purchase of new bibles. These were purchased during 2024. The fund balance is now zero.
Hardship Fund : This fund was set up by the PCC to provide financial assistance to those deemed to be in need and who meet certain criteria. Outgoings during 2024 were £2,165.94 with offsetting income of £225, and the Fund stands at £1,250.31.
Additional Note:
From April 2024, following a decision made on 14th November2023, (as noted in the 2023 accounts) The Point Church (registered charity 1147721) began to wind down its activities and transfer their operations and commitments to St Andrews Church (registered charity 1131284). The accounts presented reflect the gradual joining of these activities and operations.
During the decision process the finances of both charities was scrutinised and a joint forecast and budget was prepared. The results of joining these charities followed the expectations in the joint budget. It should be noted that donations gradually increased throughout the year as individuals moved their giving over to St Andrews, also it should be noted that the additional parish share was paid by St Andrews from August 24, being previously paid by The Point Church.
16 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner's Report
to the trustees of PCC of St Andrew’s Church, Burgess Hill
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are set out on pages 2 to 17.
Respective responsibilities of trustees and examiner
As the charity’s trustees of PCC of St Andrew’s Church, Burgess Hill you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2022 (‘the Act’).
I report in respect of my examination of PCC of St Andrew’s Church, Burgess Hill 's accounts carried out under section 145 of the 2022 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since PCC of St Andrew’s Church, Burgess Hill’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2022 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of PCC of St Andrew’s Church, Burgess Hill as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting 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 no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
………………………………………… Lt G W Schulz FCMA Independent Examiners Ltd
16 February 2025
17 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Annual Financial Report
of
The Parochial Church Council of the Ecclesiastical Parish of
St Andrew’s, Burgess Hill
St Andrew’s Church, Cants Lane, Burgess Hill, West Sussex RH15 0LG
Registered Charity no: 1131284
For the year ended 31st December 2024
CONTENTS
Page
-
2 Statement of financial activities 3 Balance sheet 4 Notes to the accounts
-
17 Report of the independent examiner
St Andrew’s Church, Burgess Hill registered charity number 1131284 Statement of Financial Activities
The financial effect of our activities during the year can be summarised as follows:
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | ||
|---|---|---|---|---|---|---|
| Notes | Funds |
Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | £ | ||
| Incoming | ||||||
| resources | ||||||
| Donations and Legacies | 2a | 439,602 | 35,518 |
475,120 | 264,585 |
|
| Trading Activities for generating funds | 2b | 53,556 | 53,556 | 51,692 |
||
| Income from investments | 2c | 11,441 | 11,441 | 7,079 |
||
| Church activities | 2d1 | 7,345 | 400 |
7,745 | 2,039 |
|
| Charitable Activities |
2d2 | 2,804 | 2,804 | 3,118 |
||
| Other incoming resources | 2e | 18,929 | 18,929 | 19,423 |
||
| Total incoming resources | 533,677 | 35,918 |
569,595 | 347,936 |
||
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | |||||
| Fund-raising trading costs | 3b | |||||
| Church charitable activities | 3c1 | 245,794 | 25,829 |
271,623 | 174,810 |
|
| Other Trading Activities | 3c2 | 42,551 | 36,611 |
79,162 | 45,896 |
|
| Governance Costs | 3d | 1,104 | 1,104 | 1,050 |
||
| Total resources expended | 289,449 | 62,440 |
351,889 | 221,756 |
||
| Net incoming/(outgoing) resources | 244,228 | -26,522 |
217,706 | 126,180 |
||
| Transfers between Funds | ||||||
| Other recognised gains/losses | ||||||
| Gains/(losses) on revaluation of fixed assets | 5 | -30,880 | -30,880 | |||
| Gains/(losses) on investment assets | 6 | |||||
| Net movement in funds | 213,348 | -26,522 |
186,826 | 126,180 |
||
| Total funds brought forward at 1 January 2024 | 912,908 | 148,849 |
1,061,757 | 935,577 |
||
| Total funds carried forward at 31 December | 2024 | 1,126,256 | 122,327 |
1,248,583 | 1,061,757 |
|
2 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Balance Sheet
Our financial position and summary of funds at the year-end were:
| Notes | Notes | 2024 | 2023 | ||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible fixed assets | 5 | 940,000 | 990,000 | ||
| Investments | 6 | ||||
| Total fixed assets | 940,000 | 990,000 | |||
| Current assets | 7 | ||||
| Stock | |||||
| Short term deposits | 225,490 | 214,477 | |||
| Cash at bank and in hand | 93,702 | 73,172 | |||
| Debtors | 8 | 1,570 | 2,243 | ||
| 320,762 | 289,892 | ||||
| Creditors: amounts falling due within one year | 9 | -12,179 | -218,135 | ||
| Net current assets | 308,583 | 71,757 | |||
| Total assets less current liabilities | 1,248,583 | 1,061,757 | |||
| Creditors: amounts falling due after one year | 9 | ||||
| NET ASSETS | 1,248,583 | 1,061,757 | |||
| Funds | 7 | ||||
| Endowment funds | 10 | ||||
| Restricted funds | 10 | 122,327 | 148,849 | ||
| Unrestricted funds | 10 | 1,126,256 | 912,908 | ||
| 1,248,583 | 1,061,757 |
Approved by the Parochial Church Council on 16 / 2 / 2025 and signed on its behalf
Revd Will Kemp - Chairman .....................................................................................
Mr Ian Porter - Treasurer .....................................................................................
3 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
1 Accounting policies
Basis of preparation
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. 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 affiliation to another body, nor those which are informal gatherings of church members
Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects
Restricted funds - 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 the year is carried forward as a balance on that fund
Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment – The PCC does not hold any endowment funds at the present time.
Income and endowments
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate
Gift aid recovered is recognised when the income to which it is attached is recognised
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC
Charitable activities
Statutory fees for weddings and funerals are recognised when the office occurs
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b – in the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place
Sales of magazines and study notes are recognised when received
Rents from property are recognised in accordance with the rental agreements, when receipt is probable
Investment income
Interest entitlements are accounted for as they accrue. The PCC does not hold any investments other than deposits with banks, building societies and the CBF Church of England deposit fund.
4 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
All other income
All other income is recognised in accordance with the above overall policy
Gains and losses on investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church Of England deposit fund.
Expenditure
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC
Church activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation agreed with our Deanery. All payments due in 2024 were paid over before the end of the year.
Fixed assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2006 have been capitalised in the accounts and depreciated over their useful economic life.
All expenditure on consecrated or beneficed buildings and individual items costing under £5,000 are written off in the year they were incurred
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
| Land | Nil |
|---|---|
| Buildings | Nil |
| Fixtures and fittings | 25% |
| Audio visual equipment | 30% |
| Office equipment | 20% |
No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value
Investments
Investments are stated at market value at the balance sheet date
Current Assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors, less provision for amounts that may prove uncollectible
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, as well as banks and building societies
5 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2 Analysis of income and endowments
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| a | Voluntary income | |||||
| Planned Giving (excluding tax refunds) | 133,072 | 235 | 133,307 | 70,053 | ||
| Other Planned Giving (no tax refunds) | 27,696 | 27,696 | 8,056 | |||
| Collections at all services | 5,066 | 5,892 | 10,958 | 9,738 | ||
| All other giving | 43,496 | 5,435 | 48,931 | 4,827 | ||
| Special Appeals | 6,218 | 6,218 | ||||
| Gift Aid recoverable | 39,077 | 1,558 | 40,635 | 20,395 | ||
| Grants | 191,195 | 1,698 | 192,893 | 2,500 | ||
| Legacies | 14,482 | 14,482 | 149,016 | |||
| 439,602 | 35,518 | 475,120 | 264,585 | |||
| b | Activities for generating funds | |||||
| Fund Raising Events | 42 | 42 | 221 | |||
| Church Hire | 7,181 | 7,181 | 7,264 | |||
| Halls Hire and Special Events in Halls | 46,333 | 46,333 | 44,207 | |||
| 53,556 | 53,556 | 51,692 | ||||
| c | Investment income | |||||
| Interest on Bank Accounts | 11,441 | 11,441 | 7,079 | |||
| 11,441 | 11,441 | 7,079 | ||||
| d1 | Income from Church Activities | |||||
| Bookstall and Chichester Magazine | 217 | 217 | 271 | |||
| Activities for Youth | 518 | 400 | 918 | 617 | ||
| The Venue | 59 | |||||
| Holiday Club | 1,076 | 1,076 | 460 | |||
| Children's Activities | 117 | 117 | 154 | |||
| Men's Breakfasts | 1,369 | 1,369 | 144 | |||
| Bereavement Support Group | ||||||
| Other Church Activities | 2,287 | 2,287 | ||||
| Tuesday Café | 81 | 81 | 142 | |||
| Women's Minisrty | 1,680 | 1,680 | ||||
| Catering | ||||||
| Income from Parish Office | 192 | |||||
| 7,345 | 400 | 7,745 | 2,039 | |||
| d2 | Fees for weddings and funerals | 2,804 | 2,804 | 3,118 | ||
| e | Other incoming resources | |||||
| Rental of 9 Pendean Property | 18,929 | 18,929 | 19,423 | |||
| 18,929 | 18,929 | 19,423 | ||||
| Total incoming resources | 533,677 | 35,918 | 569,595 | 347,936 |
6 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2A Incoming Resources (Restricted Fund Analysis)
| a | TOTAL | TOTAL | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Mission and Charity Fund |
Youth Fund |
Reordering Fund |
Facilities Fund |
Church Activities Fund |
St Andrews Hardship Fund |
Upkeep Fund |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
||
| 2024 | 2023 | |||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | ||
| Voluntary income | ||||||||||
| Planned Giving (excluding tax refunds) | 234.61 | 234.61 | ||||||||
| Other Planned Giving (no tax refunds) | ||||||||||
| Collections at all services | 5,864.81 | 27.00 | 5,891.81 | 2,335.26 | ||||||
| All other giving | 2,222.00 | 3,213.27 | 5,435.27 | 240.00 | ||||||
| Special Appeals | 6,017.80 | 200.00 | 6,217.80 | |||||||
| Gift Aid recoverable | 1,467.20 | 65.50 | 25.00 | 1,557.70 | 576.48 | |||||
| Grants | 1,698.12 | 1,698.12 | ||||||||
| Legacies | 14,482.57 | 14,482.57 | 140,000.00 | |||||||
| 9,554.01 | 3,540.38 | 7,715.92 | 225.00 | 14,482.57 | 35,517.88 | 143,151.74 | ||||
| b | ||||||||||
| Activities for generating funds | ||||||||||
| Fund RaisingEvents | ||||||||||
| c | ||||||||||
| Investment income | ||||||||||
| Interest on Bank Accounts | ||||||||||
| d | ||||||||||
| Income from Church Activities | ||||||||||
| Activities for Youth | 400.00 | 400.00 | ||||||||
| 400.00 | 400.00 | |||||||||
| e | ||||||||||
| Other incoming resources | ||||||||||
| Total incoming resources | 9,554.01 | 3,940.38 | 7,715.92 | 225.00 | 14,482.57 | 35,917.88 | 143,151.74 |
7 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284 Notes to the Financial Report
3 Analysis of expenditure
| TOTAL | TOTAL | |||
|---|---|---|---|---|
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS |
| Funds | Funds | Funds | 2024 | 2023 |
| £ | £ | £ | £ | £ |
| a | Costs of generating voluntary income | ||||
|---|---|---|---|---|---|
| GivingEnvelopes and Forms | |||||
| b | Fund-raising trading costs | ||||
| Miscellaneous | |||||
| c1 | Church Charitable Activities | ||||
| Missionary and charitable giving: | |||||
| Overseas: | |||||
| - Missionary Societies | 14,730 | 5,923 |
20,653 |
2,200 |
|
| - Relief and Development agencies | |||||
| Home Missions & other Church | |||||
| Societies | 9,240 | 3,631 |
12,871 |
909 |
|
| Secular Charities | |||||
| 23,970 | 9,554 |
33,524 |
3,109 |
||
| Ministry costs: | |||||
| Diocesan parish contribution | 89,410 | 89,410 | 65,717 |
||
| Deanery Levy | |||||
| Staff expenses | 1,964 | 1,964 | 766 |
||
| Property Expenses | 15,668 | 15,668 | 12,320 |
||
| Youth Pastor | 24,296 | 24,296 | 28,963 |
||
| Youth Assistant | |||||
| Church building costs: | |||||
| Running expenses | 12,369 | 12,369 | 14,528 |
||
| Major Repairs and Projects | 5,838 | 5,838 |
1,039 |
||
| Maintenance | 4,864 | 4,864 |
8,516 |
||
| Grounds - Major Repairs and Projects | |||||
| Upkeep of churchyard | 572 | 572 | 534 |
||
| Depreciation of Equipment | |||||
| Church activities: | |||||
| Upkeep of services | 6,252 | 6,252 | 7,013 |
||
| Director of Music and Musicians | 20,965 | 20,965 | 5,484 |
||
| Youth Worker Expenses | |||||
| Mission | 423 | 814 |
1,237 |
644 |
|
| Training and education | 254 | 254 | 178 |
||
| Bookstall and Chichester Magazine | 343 | 343 | 315 |
||
| Activities for Youth | 2,280 | 2,593 |
4,873 |
1,549 |
8 | P a g e
A N N U A L F I N A N C I A L R E P O R T
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS | FUNDS | ||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Holiday Club | 2,185 | 2,185 | 1,292 | |||
| Kidzone | ||||||
| Children's Activities | 848 | 848 | 130 | |||
| Ladies' Meals | 1,639 | 1,639 | ||||
| Men's Breakfasts | 1,443 | 1,443 | 284 | |||
| Bereavement Support Group | ||||||
| Other Church Activity Costs | 4,427 | 4,427 | 13 | |||
| Tuesday Café | ||||||
| Café Catering | ||||||
| Catering | 539 | 539 | 248 | |||
| Hardship Fund Payments Out | 2,166 | 2,166 | ||||
| Church administration: | ||||||
| Salaries | 26,273 | 26,273 | 17,670 | |||
| Fees | ||||||
| Printing, stationery, photocopying | 6,994 | 6,994 | 3,070 | |||
| Other administration expenses | 2,201 | 2,201 | 1,368 | |||
| Office equipment | 479 | 479 | 60 | |||
| 245,794 | 25,829 | 271,623 | 174,810 | |||
| c2 | Other Trading Activities: | |||||
| Church Halls running costs: | ||||||
| Running expenses | 36,263 | 36,263 | 39,969 | |||
| Maintenance | 6,288 | 36,611 | 42,899 | 5,927 | ||
| 42,551 | 36,611 | 79,162 | 45,896 | |||
| 288,345 | 62,440 | 350,785 | 220,706 | |||
| d | Governance costs | |||||
| Independent examination fee | 1,104 | 1,104 | 1,050 | |||
| Cost of annual accounts | ||||||
| 1,104 | 1,104 | 1,050 | ||||
| Total resources expended | 289,449 | 62,440 | 351,889 | 221,756 |
9 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3A Resources Expended (Restricted Fund Analysis)
| TOTAL TOTAL |
|
|---|---|
| Mission and Charity Fund Youth Fund Reordering Fund Facilities Fund Church Activities Fund St Andrews Hardship Fund Upkeep Fund RESTRICTED FUNDS RESTRICTED FUNDS |
|
| 2024 2023 |
|
| £ £ £ £ £ £ £ £ £ |
|
| a Costs of generating voluntary income |
|
| GivingEnvelopes and Forms | |
| b Fund-raising trading costs |
|
| Miscellaneous | |
| c Church Activities |
|
| Missionary and charitable giving: | |
| Overseas: | |
| - Missionary Societies | 5,923.14 5,923.14 2,200.28 |
| - Relief and Development agencies | |
| Home Missions & other Church Societies | 3,630.87 3,630.87 908.96 |
| Secular Charities | |
| Ministry Costs: | |
| Youth Pastor | 28,949.64 |
| Youth Assistant | |
| Activities for Youth | 2,593.27 2,593.27 |
| Activity Costs: | |
| Holiday Club | |
| Oasis | |
| Sunbeams & Tiddlywinks & Melody Makers | |
| Hardship Fund Payments Out | 2,165.94 2,165.94 |
| Mission | 814.44 814.44 299.99 |
| Building Project Costs: | |
| Maintenance Halls | 207.24 36,403.86 36,611.10 |
| Debit Interest on Loans | |
| Fees | |
| Maintenance Church | 4,863.96 4,863.96 |
| Major Repairs and Projects | 3,017.73 2,820.12 5,837.85 1,038.99 |
| BuildingCosts - Grounds | |
| 9,554.01 2,593.27 3,224.97 2,820.12 814.44 2,165.94 41,267.82 62,440.57 33,397.86 |
|
| d Governance costs |
|
| Independent examination fee | |
| Cost of annual accounts | |
| Total resources expended | 9,554.01 2,593.27 3,224.97 2,820.12 814.44 2,165.94 41,267.82 62,440.57 33,397.86 |
| Net Movement of Funds | 1,347.11 -3,224.97 4,895.80 -814.44 -1,940.94 -26,785.25 -26,522.69 109,753.88 |
10 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
4 Disclosures
a) Staff costs
During the year the PCC employed a full time Youth Pastor (from Apr 24), a part time Parish Administrator, a part time Facilities Co-Ordinator (from Aug 24), a part time Music director (from Apr 24), a part time Worship Pastor, a part time Caretaker, and a part time cleaner:
Staff Costs – Wages and Salaries £87,512 (£63,723 in 2023)
Staff costs include Salary and Employer Pension Contributions. The rebate for Employer's National Insurance contributions was utilised.
Clergy are employed by the Diocese of Chichester. Clergy and Pastor property costs and expenses are however included in these accounts.
The PCC operates a pension scheme (since February 2017) in accordance with Government Regulations.
Employers Pension costs were £3,723 in 2024 (£870 during 2023).
No individual person received remuneration in excess of £60,000.
b) Payments to PCC members
Miss Mandy Hanlon received £135 for Verger duties
Other payments were made to PCC members in the year for reimbursement of expenses incurred on behalf of the PCC:
Clergy support across 2 individuals: Council Tax £625.60, Environmental charges -£56.42, Other (including Telephone and Travel) £885.82
11 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
5 Tangible fixed assets
| Cost or valuation: As at 1 January 2024 Additions Disposals Revaluation At 31 December 2024 Depreciation As at 1 January 2024 Provided in the year Disposals At 31 December 2024 Net book amounts At 31 December 2024 At 31 December 2023 |
Rider Hall Youth Centre 9 Pendean Equipment Total 325,000.00 115,000.00 550,000.00 990,000.00 -50,000.00 -50,000.00 |
|---|---|
| 325,000.00 115,000.00 500,000.00 940,000.00 |
|
| 325,000.00 115,000.00 500,000.00 940,000.00 |
|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
The property at 9 Pendean was revalued from £550,000 to £500,000 during 2024 (based on independent market valuations and verified by the Church Commissioners) in preparation for the repayment of the equity loan on the property during 2024. The equity loan from the Church Commissioners was correspondingly revalued to the relevant percentage (see Note 7 & 9(i)). Equity Loan amount book value at the beginning of 2024 was £210,314.50 (38.239% of property value), revalution amount -£19,119.50, repayment loan value £191,195. The loan was repaid in full in April 2024. Net revaluation amount - (£50,000.00 – £19,119.50) was -£30,880.50. The Church Commissioners equity loan repayment was funded by a grant from Highmead Christian Trust.
6 Investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church of England Deposit Fund.
7 Net assets by fund
| Fixed assets for church use Investment fixed assets Current assets Stock Short Term Deposits Cash at Bank and in Hand Debtors Creditors: amounts falling due within one year Creditors: amounts falling due after more than one year |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2024 2023 £ £ £ £ £ 940,000.00 0.00 940,000.00 990,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 103,582.18 121,907.59 225,489.77 214,476.86 93,701.99 0.00 93,701.99 73,171.92 1,151.27 418.74 1,570.01 2,243.15 -12,179.03 0.00 -12,179.03 -218,014.99 0.00 0.00 0.00 0.00 |
|---|---|
| 1,126,256.41 122,326.33 0.00 1,248,582.74 1,061,876.94 |
12 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
8 Debtors
| Debtors | |
|---|---|
| Gift Aid recoverable Prepayments and accrued income Other debtors |
2024 2023 £ £ 1,160.46 1,514.17 0.00 0.00 409.55 728.98 |
| 1,570.01 2,243.15 |
9 Creditors
(i) Amounts falling due within one year
| Deferred income Accruals for utilities and other costs Interest Free Loans < 1 Year CAF Bank Loan < 1 Year 9 Pendean Equity Sharing Loan Other creditors |
2024 2023 £ £ 0.00 0.00 5,151.48 4,834.75 0.00 0.00 0.00 0.00 0.00 210,314.50 7,027.55 2,865.74 |
|---|---|
| 12,179.03 218,014.99 |
See Note 5 above The 9 Pendean Equity Sharing Loan was repaid in full in April 2024.
(ii) Amounts falling due after one year
| ii) Amounts falling due after one | year |
|---|---|
| Interest Free Loans > 1 Year CAF Bank Loan > 1 Year 9 Pendean Equity Sharing Loan (2021) |
2024 2023 £ £ 0.00 0.00 0.00 0.00 0.00 0.00 |
| 0.00 0.00 |
13 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284 Notes to the Financial Report
The freehold land and buildings comprise the Rider Hall and Youth Centre, together with a house at 9 Pendean. These properties are held by the Chichester Diocesan Board of Finance on behalf of the PCC. It is the policy of the PCC to maintain these assets in a continual state of sound repair, and therefore no depreciation is applied to their values. The Rider Hall & Youth Centre buildings were linked to the Church in 2016 following a major building project. The PCC agreed with the Diocese as to how the demarcation between the Church and the "linked building" could be made. This has been taken into account with Insurance agreements.
In the case of 9 Pendean there was an equity sharing loan with the Church Commissioners under which they held 38.239% of the equity. This loan was repaid during 2024 reflected in Notes 7 & 9, together with the Balance Sheet. The property was revalued to market rate in 2024 in order to repay the equity sharing loan. No changes have been made to last years values of land and buildings and last years freehold values for the Rider Hall and Youth Centre. No impairment was felt necessary by the PCC.
Summary of all funds
| Bal b/fwd Income Expenditure Transfers In Transfers Out Bal c/fwd |
|
|---|---|
| 1st Jan 24 (& Other Gains/Losses) 31st Dec 24 |
|
| £ £ £ £ £ |
|
| Unrestricted Funds | |
| General fund | 865,264.52 530,429.50 -272,313.99 -30,880.50 0.00 1,092,499.53 |
| Designated Funds: | |
| Repairs Fund | 34,988.53 0.00 -12,168.62 0.00 0.00 22,819.91 |
| Legacy Fund NEW | 10,422.93 0.00 -1,035.39 0.00 0.00 9,387.54 |
| Men's Ministry Fund | 518.61 1,369.05 -1,443.21 0.00 0.00 444.45 |
| Women's Ministry Fund | 246.80 1,680.00 -1,639.29 0.00 0.00 287.51 |
| Childrens Activities Fund | 1,155.19 117.22 -847.73 0.00 0.00 424.68 |
| Tuesday Café | 311.34 81.45 0.00 0.00 0.00 392.79 |
| Youth Pastor Leader Fund | 0.00 0.00 0.00 0.00 |
| 912,907.92 533,677.22 -289,448.23 -30,880.50 0.00 1,126,256.41 |
|
| Restricted Funds | |
| Mission & Charity Fund | 0.00 9,554.01 -9,554.01 0.00 0.00 0.00 |
| Upkeep Fund | 140,000.00 14,482.57 -41,267.82 0.00 0.00 113,214.75 |
| Youth Fund | 0.00 3,940.38 -2,593.27 0.00 0.00 1,347.11 |
| Reordering Fund | 3,224.97 0.00 -3,224.97 0.00 0.00 0.00 |
| Facilities Fund | 1,618.36 7,715.92 -2,820.12 0.00 0.00 6,514.16 |
| Church Activities R Fund | 814.44 0.00 -814.44 0.00 0.00 0.00 |
| St A HardshipFund | 3,191.25 225.00 -2,165.94 0.00 0.00 1,250.31 |
| 148,849.02 35,917.88 -62,440.57 0.00 0.00 122,326.33 |
|
| Endowment Funds | |
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| Total funds | 1,061,756.94 569,595.10 -351,888.80 -30,880.50 0.00 1,248,582.74 |
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St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
10 Explanation of funds:
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides. Unrestricted Designated funds held consist of the following :
Repairs Fund : The Fund is used to finance repairs to the church buildings, halls, housing and grounds and not covered by the Restricted Upkeep Fund. The fund now stands at £22,820. During 2024 the main expenditure was on replacing one Gas Heater and repairing a second one in the Rider Hall, new blinds for both the Rider Hall & the Youth Centre, and decoration and curtains in the vicarage. Total expenditure £12,169.
Legacy Fund We received no Unrestricted Legacies during 2024. This fund is to ensure any Unrestricted Legacies are used for specific projects to be determined, without being Restricted. £826 was spent on updating the Prayer Room and £209 on a library for use by Alpha.
Men’s Ministry Fund, Women’s Ministry Fund, Children’s Activities Fund, and Tuesday Café: These funds represent the operational balances from these church activities. Fund Balances were reviewed in 2024. The Children’s Activities Fund was fully spent during the year, and the fund has a zero balance.
Restricted Funds are not invested permanently but are to be spent within reasonable timescales. Restricted funds held consist of the following :
Mission and Charity Fund : This fund is for monies taken at special collections for nominated charities. All such monies received in 2024 have since been paid to the charities concerned, as detailed in the breakdown below, and the fund has a zero balance.
Note the below values include separate values paid away from both the General Fund and from the Restricted Fund:
| Home: Chichester Diocese Family Support Work (FSW) Off The Fence Acts 435 Sam & Daniela Leighton - Neighbours & Nations YWAM Befriended Hope Building Confidence Overseas: Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society Centre for Urban Mission Nairobi (Amadet) Hope House Haiti Loiyangalani Trust Ukraine Appeal Open Doors GRAND TOTAL |
General Fund 2024 £ 2,870.00 4,870.00 500.00 500.00 500.00 2,870.00 2,870.00 2,870.00 2,870.00 1,250.00 2,000.00 23,970.00 |
Restricted Funds 2024 £ 1,081.25 2,549.62 1,632.20 2,645.00 670.00 975.94 9,554.01 |
Total All Funds 2024 £ 3,951.25 7,419.62 500.00 500.00 500.00 2,870.00 2,870.00 4,502.20 2,870.00 1,250.00 2,000.00 2,645.00 670.00 975.94 33,524.01 |
2023 £ 31.25 815.21 62.50 651.82 467.87 484.04 596.55 |
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|---|---|---|---|---|---|
| 3,109.24 | |||||
| A N N U A L F I N A N C I A L R E P O R T | 15 |
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
Upkeep Fund: This restricted fund represents a legacy received in 2023 with an additional final amount (£14,482.57) added in 2024 and is for the upkeep of the church. Expenditure during the year amounted to £41,267.82, and the Fund Balance is £113,214.75. The PCC have allocated £15,000 of this balance to go towards a future re-roofing project for the church. During 2024 the main expenditure was on remedial work on the roof and new sliding partition in the Rider Hall, and high level church gutters clearing and repainting.
Youth Fund : This restricted fund is for monies donated for Youth Work. The fund will be used in 2025 mainly for a planned mission trip. The fund balance is £1,347.11.
Reordering Fund : This fund is for monies donated to the building project which includes the reordering of the church. All outstanding bills owing and accrued have been paid in previous years. The remaining Fund balance of £3,224.97 was used during 2024. The fund balance is now zero.
Facilities Fund: This fund now holds a balance of £6,514.16, this is made up of £850 given for Hall Decoration and £5,664.16 transferred from The Point church. The transferred value will be used for projects across the site (eg Youth Centre, Projector, Lighting etc)
Church Activities Fund : This restricted fund was maintained for future restricted monies received for Church Activities/Services. The balance related to donations received following St Andrews Gift Day for the purchase of new bibles. These were purchased during 2024. The fund balance is now zero.
Hardship Fund : This fund was set up by the PCC to provide financial assistance to those deemed to be in need and who meet certain criteria. Outgoings during 2024 were £2,165.94 with offsetting income of £225, and the Fund stands at £1,250.31.
Additional Note:
From April 2024, following a decision made on 14th November2023, (as noted in the 2023 accounts) The Point Church (registered charity 1147721) began to wind down its activities and transfer their operations and commitments to St Andrews Church (registered charity 1131284). The accounts presented reflect the gradual joining of these activities and operations.
During the decision process the finances of both charities was scrutinised and a joint forecast and budget was prepared. The results of joining these charities followed the expectations in the joint budget. It should be noted that donations gradually increased throughout the year as individuals moved their giving over to St Andrews, also it should be noted that the additional parish share was paid by St Andrews from August 24, being previously paid by The Point Church.
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Independent Examiner's Report
to the trustees of PCC of St Andrew’s Church, Burgess Hill
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are set out on pages 2 to 17.
Respective responsibilities of trustees and examiner
As the charity’s trustees of PCC of St Andrew’s Church, Burgess Hill you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2022 (‘the Act’).
I report in respect of my examination of PCC of St Andrew’s Church, Burgess Hill 's accounts carried out under section 145 of the 2022 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since PCC of St Andrew’s Church, Burgess Hill’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2022 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of PCC of St Andrew’s Church, Burgess Hill as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting 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 no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
………………………………………… Lt G W Schulz FCMA Independent Examiners Ltd
16 February 2025
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