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7

ST ANDREW'S HEADINGTON PCC

ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page 8.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST ANDREW'S HEADINGTON PCC

I report on the accounts of the PCC for the year ended 31 December 2024 which are set out on pages 9 to 14.

Respective responsibilities of the PCC and the Examiner

The PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ('the Act') and that an independent examination is needed.

It is my responsibility to examine the accounts under s145 of the act; follow the procedures laid down in the General Directions given by the Charity Commissioners under s145(5)(b) of the Act; and state whether particular matters have come to my attention.

Basis of Examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosure in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with section 130 of the Act; and

  3. to prepare accounts which accord with the accounting records and to comply with the requirements of the Act; as also contained in the Church Accounting Regulations 1997

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

A Churchill Stone FCA DChA Mercer Lewin Ltd Chartered Accountants 6-7 Citibase, New Barclay House, 234 Botley Road Oxford, OX2 0HP

Page 9.

ST ANDREW'S HEADINGTON PCC STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

2024 2023
General Designated Restricted Total Total
fund funds funds
Note £ £ £ £ £
INCOME
From generated funds
Voluntary income 2 99,271 - 4,104 103,375 96,295
Activities for generating funds 3 2,825 - - 2,825 6,659
Investment income - 12 11 23 240
From charitable activities 1,520 - - 1,520 1,908
Other incoming resources - 200 100 300 100
103,616 212 4,215 108,043 105,202
EXPENDITURE
Cost of generating income 830 - - 830 1,125
Charitable activities 4 112,499 2,492 47,155 162,146 136,320
Governance costs 5 4,993 - - 4,993 3,683
118,322 2,492 47,155 167,969 141,128
Net (outgoing)/incoming resources for the
year before other gains and losses (14,706) (2,280) (42,940) (59,926) (35,926)
Gains and losses on investment assets
on disposal - - - - -
on revaluation 6,485 5,614 4,892 16,991 59,974
Transfers between funds (1,099) 991 108 - -
Net movement in funds (9,320) 4,325 (37,940) (42,935) 24,048
Total funds brought forward 202,371 568,622 158,811 929,804 905,756
Total funds carried forward 193,051 572,947 120,871 886,869 929,804

Page 10.

ST ANDREW'S HEADINGTON PCC BALANCE SHEET AS AT 31 DECEMBER 2024

2024 2023
Note £ £ £ £
FIXED ASSETS
Tangible assets 7 393,407 393,407
Investments 6 435,638 523,647
CURRENT ASSETS
Debtors 8 61,675 10,342
Cash at bank and in hand 2,426 4,571
64,101 14,913
CREDITORS
Amounts falling due within one year 9 (6,277) (2,163)
NET CURRENT ASSETS 57,824 12,750
NET ASSETS 886,869 929,804
FUNDS OF THE CHURCH
General fund 193,051 202,371
Designated funds 10 572,947 568,622
765,998 770,993
Restricted funds 10 120,871 158,811
886,869 929,804

These accounts were approved by the PCC on 4 May 2025 and are signed on its behalf by:

R Gledhill PCC Vice-chair

M Nichols Churchwarden

Page 11.

ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies

a. Basis of preparation

The PCC is a public benefit entitiy within the meaning of FRS102. These financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs and with the regulations 'true and fair view' provisions; they have also been prepared under FRS102 as the applicable accounting standard and the 2016 version of the Statement of Recommended Practice, Accounting and reporting by Charities.

b. Funds

Unrestricted funds are general funds available for the general objectives of the church.

Designated funds are unrestricted funds that have been set aside by the PCC for particular purposes.

Restricted funds can only be used for the purposes for which thy have been given, within the objectives of the church. The cost of raising and administering such funds are charged against those specific funds. The aim and use of each fund is explained later in the notes.

c. Incoming resources

All incoming resources are included in the SoFA when the church becomes legally entitled to the income and when the amount can be quantified with reasonable certainty.

Collections are recognised when received by or on behalf of the PCC. Planned giving is recognised only when received. Grants and legacies are recognised as soon as the PCC becomes aware of its legal entitlement and the amount due is quantifiable with reasonable certainty.

Income tax recoverable on gift aid donations is accounted for when the gift is received, not when the tax refund is received.

When incoming resources have related expenditure ( as with fundraising income) the incoming resources and the related resources expended are accounted for gross in the SOFA.

Interest is accounted for when receivable and includes any recoverable tax.

d. Resources expended

Expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for goods or services.

All costs have been directly attributed to the various categories on a basis consistent with the use of resources based on an allocation of actual costs.

As the church is not registered for VAT , all the expenditure is shown inclusive of VAT.

Governance costs include the costs of the preparation of the annual accounts, the cost of PCC meetings and the legal cost of advice on governance or constituational matters.

Grants and charitable giving are accounted for when paid over or when awarded, if the award creates a binding obligation on the PCC, provided that there are no conditions to be met relationg to the grant which remain in the control of the church.

e. Fixed assets

All capital expenditure in excess of £1,000, for a single item or a group of similar items , is capitalised.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost evenly over the expected useful economic life of assets as follows: furniture, fittings and equipment - 4 years.

No depreciation is provided on freehold buildings as, in the opinion of the PCC, the residual value of the property is not materially less than the value at which it is carried inthe accounts.

Page 12.

ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

General
Designated Restricted
Total
fund
funds
Funds
2. Voluntary income
£
£
£
£
Recurring income
Tax efficient regular giving
42,434
-
-
42,434
Cash collections at services
8,893
-
4,104
12,997
Tax recovered
23,991
-
-
23,991
Church boxes and donations
5,953
-
-
5,953
81,271
-
4,104
85,375
Non-recurring income
Legacies
17,141
-
-
17,141
Grants
-
-
-
-
Donations to new projects
-
-
-
-
Miscellaneous donations
859
-
-
859
99,271
-
4,104
103,375
£
£
£
£
3. Activities for generating funds
Parish functions inc supper and lunch
55
-
-
55
External photocopying
164
-
-
164
Events, concerts, etc
263
-
-
263
Fees - weddings, funerals, etc
2,343
-
-
2,343
Rent received
-
-
-
-
2,825
-
-
2,825
£
£
£
£
4. Charitable activities - mission of the Church
Parish share
46,638
-
-
46,638
Expenses of clergy
1,733
-
-
1,733
Accommodation for curate
5,005
-
-
5,005
Church running costs
25,268
-
-
25,268
Church and churchyard maintenance
8,590
1,501
42,571
52,662
Repairs to vicarage/curate's house
460
991
-
1,451
Cost of services
7,186
-
-
7,186
Office expenses
8,037
-
-
8,037
Mission grants and donations
8,600
-
8,600
Other outreach activities
982
-
4,584
5,566
112,499
2,492
47,155
162,146
£
£
£
£
5. Governance costs
Administration costs
4,159
-
-
4,159
Independent examination
834
-
-
834
4,993
-
-
4,993
6. Investments - CCLA Investment Units
£
Balance at 1 January 2024
523,648
Additional amounts invested
-
Disposal in current year
(105,000)
Movement in market value
16,990
At 31 December 2024
435,638
2024
2023
Total
£
40,995
10,410
17,409
3,788
72,602
18,860
-
2,713
2,120
96,295
£
486
81
-
6,092
-
6,659
£
46,682
2,029
3,760
12,263
28,365
15,525
7,388
4,766
9,000
6,542
136,320
£
2,873
810
3,683

Page 13.

ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

7. Tangible fixed assets
Cost
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value at 31 December 2024
Net book value at 31 December 2023
8. Debtors
Gift aid claims made but not received
Other Debtors
Prepayments
9. Creditors
Accruals
10. Funds
Designated funds
Parish House
Altar fund
Fabric fund
Organ fund
Restricted funds
Special collections
Altar fund
Fabric fund
Bells fund
New windows project
At 1 Jan
Incoming
2024
resources
393,407
-
4,103
-
137,739
11
33,374
200
Property
£
393,407
Equipment
£

4,523
-

4,523

4,523
-
4,523

-

-
2024
£
2,231
55,319
4,125
61,675
£
6,277
6,277
Inv
Transfers
mov't

-
991

131
-

4,414
-

1,069
-
Total
£
397,930
-
393,407 397,930
-
-
4,523
-
- 4,523
393,407 393,407
393,407 393,407
Resources
expended
991
-
-
1,501
2023
£
6,218
211
3,913
10,342
£
2,163
2,163
At 31 Dec
2024

393,407

4,234

142,164
33,142
568,623
211
2,492
5,614
991

572,947
6,182
4,104
30,581
2
119,781
109
2,267
-
-
-
4,584
1,178
41,285
-
108

-
-

980
-

3,839
-

73
-

-
108

5,702

30,385

82,444

2,340

-
158,811
4,215
47,155
4,892
108

120,871

Restricted funds include amounts given by donors for specific purposes. The terms of the restriction are set out at the time of the donation.

Designated funds are amounts set aside by the PCC for particular purposes. These funds are under the control of the PCC and may be amended by the PCC at any time.

Page 14.

ST ANDREW'S HEADINGTON PCC

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

11 ANALYSIS OF NET ASSETS
Fixed assets
Investments
Current assets
Current liabilities
General
Designated Restricted
Total
fund
funds
funds
£
£
£
£
-
393,407
-
393,407
176,335
179,528
79,775
435,638
22,993
12
41,096
64,101
(6,277)
-
-
(6,277)
193,051
572,947
120,871
886,869

12 RELATED PARTY TRANSACTIONS

The amount of expenditure reimbursed to the trustees during the year was £16,220.

The total amount of money donated by the trustees to the charity during the year was £13,083.

ST ANDREW'S HEADINGTON PCC

ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page 8.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST ANDREW'S HEADINGTON PCC

I report on the accounts of the PCC for the year ended 31 December 2024 which are set out on pages 9 to 14.

Respective responsibilities of the PCC and the Examiner

The PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ('the Act') and that an independent examination is needed.

It is my responsibility to examine the accounts under s145 of the act; follow the procedures laid down in the General Directions given by the Charity Commissioners under s145(5)(b) of the Act; and state whether particular matters have come to my attention.

Basis of Examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosure in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with section 130 of the Act; and

  3. to prepare accounts which accord with the accounting records and to comply with the requirements of the Act; as also contained in the Church Accounting Regulations 1997

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

A Churchill Stone FCA DChA Mercer Lewin Ltd Chartered Accountants 6-7 Citibase, New Barclay House, 234 Botley Road Oxford, OX2 0HP

Page 9.

ST ANDREW'S HEADINGTON PCC STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

2024 2023
General Designated Restricted Total Total
fund funds funds
Note £ £ £ £ £
INCOME
From generated funds
Voluntary income 2 99,271 - 4,104 103,375 96,295
Activities for generating funds 3 2,825 - - 2,825 6,659
Investment income - 12 11 23 240
From charitable activities 1,520 - - 1,520 1,908
Other incoming resources - 200 100 300 100
103,616 212 4,215 108,043 105,202
EXPENDITURE
Cost of generating income 830 - - 830 1,125
Charitable activities 4 112,499 2,492 47,155 162,146 136,320
Governance costs 5 4,993 - - 4,993 3,683
118,322 2,492 47,155 167,969 141,128
Net (outgoing)/incoming resources for the
year before other gains and losses (14,706) (2,280) (42,940) (59,926) (35,926)
Gains and losses on investment assets
on disposal - - - - -
on revaluation 6,485 5,614 4,892 16,991 59,974
Transfers between funds (1,099) 991 108 - -
Net movement in funds (9,320) 4,325 (37,940) (42,935) 24,048
Total funds brought forward 202,371 568,622 158,811 929,804 905,756
Total funds carried forward 193,051 572,947 120,871 886,869 929,804

Page 10.

ST ANDREW'S HEADINGTON PCC BALANCE SHEET AS AT 31 DECEMBER 2024

2024 2023
Note £ £ £ £
FIXED ASSETS
Tangible assets 7 393,407 393,407
Investments 6 435,638 523,647
CURRENT ASSETS
Debtors 8 61,675 10,342
Cash at bank and in hand 2,426 4,571
64,101 14,913
CREDITORS
Amounts falling due within one year 9 (6,277) (2,163)
NET CURRENT ASSETS 57,824 12,750
NET ASSETS 886,869 929,804
FUNDS OF THE CHURCH
General fund 193,051 202,371
Designated funds 10 572,947 568,622
765,998 770,993
Restricted funds 10 120,871 158,811
886,869 929,804

These accounts were approved by the PCC on 4 May 2025 and are signed on its behalf by:

R Gledhill PCC Vice-chair

M Nichols Churchwarden

Page 11.

ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies

a. Basis of preparation

The PCC is a public benefit entitiy within the meaning of FRS102. These financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs and with the regulations 'true and fair view' provisions; they have also been prepared under FRS102 as the applicable accounting standard and the 2016 version of the Statement of Recommended Practice, Accounting and reporting by Charities.

b. Funds

Unrestricted funds are general funds available for the general objectives of the church.

Designated funds are unrestricted funds that have been set aside by the PCC for particular purposes.

Restricted funds can only be used for the purposes for which thy have been given, within the objectives of the church. The cost of raising and administering such funds are charged against those specific funds. The aim and use of each fund is explained later in the notes.

c. Incoming resources

All incoming resources are included in the SoFA when the church becomes legally entitled to the income and when the amount can be quantified with reasonable certainty.

Collections are recognised when received by or on behalf of the PCC. Planned giving is recognised only when received. Grants and legacies are recognised as soon as the PCC becomes aware of its legal entitlement and the amount due is quantifiable with reasonable certainty.

Income tax recoverable on gift aid donations is accounted for when the gift is received, not when the tax refund is received.

When incoming resources have related expenditure ( as with fundraising income) the incoming resources and the related resources expended are accounted for gross in the SOFA.

Interest is accounted for when receivable and includes any recoverable tax.

d. Resources expended

Expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for goods or services.

All costs have been directly attributed to the various categories on a basis consistent with the use of resources based on an allocation of actual costs.

As the church is not registered for VAT , all the expenditure is shown inclusive of VAT.

Governance costs include the costs of the preparation of the annual accounts, the cost of PCC meetings and the legal cost of advice on governance or constituational matters.

Grants and charitable giving are accounted for when paid over or when awarded, if the award creates a binding obligation on the PCC, provided that there are no conditions to be met relationg to the grant which remain in the control of the church.

e. Fixed assets

All capital expenditure in excess of £1,000, for a single item or a group of similar items , is capitalised.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost evenly over the expected useful economic life of assets as follows: furniture, fittings and equipment - 4 years.

No depreciation is provided on freehold buildings as, in the opinion of the PCC, the residual value of the property is not materially less than the value at which it is carried inthe accounts.

Page 12.

ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

General
Designated Restricted
Total
fund
funds
Funds
2. Voluntary income
£
£
£
£
Recurring income
Tax efficient regular giving
42,434
-
-
42,434
Cash collections at services
8,893
-
4,104
12,997
Tax recovered
23,991
-
-
23,991
Church boxes and donations
5,953
-
-
5,953
81,271
-
4,104
85,375
Non-recurring income
Legacies
17,141
-
-
17,141
Grants
-
-
-
-
Donations to new projects
-
-
-
-
Miscellaneous donations
859
-
-
859
99,271
-
4,104
103,375
£
£
£
£
3. Activities for generating funds
Parish functions inc supper and lunch
55
-
-
55
External photocopying
164
-
-
164
Events, concerts, etc
263
-
-
263
Fees - weddings, funerals, etc
2,343
-
-
2,343
Rent received
-
-
-
-
2,825
-
-
2,825
£
£
£
£
4. Charitable activities - mission of the Church
Parish share
46,638
-
-
46,638
Expenses of clergy
1,733
-
-
1,733
Accommodation for curate
5,005
-
-
5,005
Church running costs
25,268
-
-
25,268
Church and churchyard maintenance
8,590
1,501
42,571
52,662
Repairs to vicarage/curate's house
460
991
-
1,451
Cost of services
7,186
-
-
7,186
Office expenses
8,037
-
-
8,037
Mission grants and donations
8,600
-
8,600
Other outreach activities
982
-
4,584
5,566
112,499
2,492
47,155
162,146
£
£
£
£
5. Governance costs
Administration costs
4,159
-
-
4,159
Independent examination
834
-
-
834
4,993
-
-
4,993
6. Investments - CCLA Investment Units
£
Balance at 1 January 2024
523,648
Additional amounts invested
-
Disposal in current year
(105,000)
Movement in market value
16,990
At 31 December 2024
435,638
2024
2023
Total
£
40,995
10,410
17,409
3,788
72,602
18,860
-
2,713
2,120
96,295
£
486
81
-
6,092
-
6,659
£
46,682
2,029
3,760
12,263
28,365
15,525
7,388
4,766
9,000
6,542
136,320
£
2,873
810
3,683

Page 13.

ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

7. Tangible fixed assets
Cost
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value at 31 December 2024
Net book value at 31 December 2023
8. Debtors
Gift aid claims made but not received
Other Debtors
Prepayments
9. Creditors
Accruals
10. Funds
Designated funds
Parish House
Altar fund
Fabric fund
Organ fund
Restricted funds
Special collections
Altar fund
Fabric fund
Bells fund
New windows project
At 1 Jan
Incoming
2024
resources
393,407
-
4,103
-
137,739
11
33,374
200
Property
£
393,407
Equipment
£

4,523
-

4,523

4,523
-
4,523

-

-
2024
£
2,231
55,319
4,125
61,675
£
6,277
6,277
Inv
Transfers
mov't

-
991

131
-

4,414
-

1,069
-
Total
£
397,930
-
393,407 397,930
-
-
4,523
-
- 4,523
393,407 393,407
393,407 393,407
Resources
expended
991
-
-
1,501
2023
£
6,218
211
3,913
10,342
£
2,163
2,163
At 31 Dec
2024

393,407

4,234

142,164
33,142
568,623
211
2,492
5,614
991

572,947
6,182
4,104
30,581
2
119,781
109
2,267
-
-
-
4,584
1,178
41,285
-
108

-
-

980
-

3,839
-

73
-

-
108

5,702

30,385

82,444

2,340

-
158,811
4,215
47,155
4,892
108

120,871

Restricted funds include amounts given by donors for specific purposes. The terms of the restriction are set out at the time of the donation.

Designated funds are amounts set aside by the PCC for particular purposes. These funds are under the control of the PCC and may be amended by the PCC at any time.

Page 14.

ST ANDREW'S HEADINGTON PCC

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

11 ANALYSIS OF NET ASSETS
Fixed assets
Investments
Current assets
Current liabilities
General
Designated Restricted
Total
fund
funds
funds
£
£
£
£
-
393,407
-
393,407
176,335
179,528
79,775
435,638
22,993
12
41,096
64,101
(6,277)
-
-
(6,277)
193,051
572,947
120,871
886,869

12 RELATED PARTY TRANSACTIONS

The amount of expenditure reimbursed to the trustees during the year was £16,220.

The total amount of money donated by the trustees to the charity during the year was £13,083.