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← The Parochial Church Council Of The Ecclesiastical Parish Of All Saints, Lindfield

2024-12-31-accounts

Charity Registration No. 1131687

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

PCC MEMBERS’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD LEGAL AND ADMINISTRATIVE INFORMATION

PCC Members Mrs Catherine Bence (appointed 21/04/24) Mrs Emily Bilson (resigned 21/04/24) Reverend Hugh Bourne Mrs Hilarie Carter (resigned 21/04/24) Mr Dominic Clark Mrs Victoria Donougher (appointed 21/04/24) Dr Paul England Mr Samuel Griffiths Dr Kevin Hargin Mrs Amanda Hateley (appointed 21/04/24) Mrs Jennifer Herring Mrs Val Hillyard (resigned 21/04/24) Mr Robert Kingdom (resigned 21/01/2025) Mrs Anna Tostevin Leiwe Mrs Bethany Leonard (appointed 18/03/24)

Reverend Benjamin Lucas

Mrs Helen Morris (appointed 21/04/24) Mr Dave Nicholls Reverend Dr Stephen Nichols Mr Stephen Norris Mrs Pamela Orna–Ornstein Mr Richard Painter (resigned 21/04/24) Mr John Phillips Reverend Matthew Porter (appointed 22/06/24) Mrs Anne-Marie Prescott (appointed 15/07/24) Mr Gordon Scoble Mrs Teresa Sutton (resigned 21/04/24) Mr Jeremy Taylor Mr Oliver Taylor Mr Cavan Wood

Charity Number 1131687 Principal Office The Tiger High Street Lindfield West Sussex RH16 2HS

Independent Examiners

TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN

Bankers

Architect

Barclays Bank plc Leicester LE1 1WA CCLA Investment Management Limited One Angel Lane London EC4R 3AB Mark Anderson John D Clarke Architects Suite 2, The Stables 25 South Street Eastbourne East Sussex BN21 4UP

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

CONTENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page
PCC members' report 1 - 6
Statement of PCC members' responsibilities 7
Independent Examiners' report 8
Statement of financial activities 9
Balance sheet 10
Cash flow statement 11
Notes to the accounts 12 - 23

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

PCC MEMBERS’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The PCC members present their report and accounts for the year ended 31 December 2024 of The Parochial Church Council of the Ecclesiastical Parish of All Saints, Lindfield.

The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the Charities Act 2011 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)).

Aims and Purposes

All Saints is an Anglican Church within the evangelical tradition serving the parish of Lindfield and is situated on the High Street. It is part of the Diocese of Chichester and the Deanery of Cuckfield within the Church of England. The parish is a charity registered with the Charity Commission no 1131687 and the members of the Parochial Church Council (PCC) are its trustees. The PCC is the local representative body in accordance with the governance regulations of the Church of England. The Patron is Church Society Trust, a conservative evangelical association. Our purpose is to follow the Lord Jesus Christ and to make and grow fellow disciples who will make his name known and honoured throughout our community and beyond.

Our aims are:

Although we are a local Church, we are also committed to supporting God’s work further afield – through the Sussex Gospel Partnership and through our many mission partners in this country and across the world.

The PCC has had due regard to guidance published by the Charity Commission on public benefit. During the year 2024 the following served as members of the Parochial Church Council:

Ex-officio:

Incumbent:

Associate Vicar: Associate Vicar: Assistant Curate: Churchwardens:

Reverend Dr Stephen Nichols (Chair) Reverend Hugh Bourne Reverend Benjamin Lucas Reverend Matthew Porter (June – December) Mr Samuel Griffiths Dr Kevin Hargin (Vice Chair)

Elected:

Mrs Catherine Bence (from 21/04) Mrs Emily Billson (until 21/04) Mrs Hilarie Carter (until 21/04) Mrs Victoria Donougher (from 21/04) Mr Dominic Clark Mrs Amanda Hateley (from 21/04) Mrs Anna Tostevin Leiwe Mrs Val Hillyard (until 21/04)

Mr Robert Kingdom (resigned (21/01/2025) Mrs Helen Morris (from 21/04) Mr Stephen Norris Mrs Pamela Orna-Ornstein Mr Richard Painter (until 21/04) Mr John Phillips Mr Jeremy Taylor Mr Oliver Taylor (Treasurer)

Deanery Synod representatives:

Dr Paul England Mrs Bethany Leonard (from 18/03) Mr David Nicholls Mr Gordon Scoble

Mrs Teresa Sutton (until 21/04) Mrs Anne-Marie Prescott (from 21/04) Mr Cavan Wood

1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

PCC MEMBERS’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Diocesan Synod representative:

Reverend Hugh Bourne

Co-opted member:

Parish Safeguarding Officer: Mrs Jennie Herring Other Elected Officers (not members of Parochial Church Council): PCC Secretary: Mrs Liz Jessop Electoral Roll Officer: Mr Ken Martin

Objectives

The objectives of All Saints are to put into effect its stated aims. It does this by recruiting clergy, specialist ministers, staff team members and volunteers to work together. The Vicar, PCC and ministry teams share a common vision for All Saints, these aims have been made more specific and targeted through the Mission Action Plan (MAP) - a vision document which all parties come back to for direction and guidance in our activities.

The PCC met 10 times during the year and the primary objective of the PCC is to co-operate with the Vicar in promoting the whole mission of the church – pastoral, evangelistic, social and ecumenical – to the benefit of the parish. We aim to serve Christ in every aspect of our lives, locally within the parish of Lindfield and engaging in and supporting God’s work further afield. The PCC considers prayerfully with the Vicar how the mission of the church can go forward and what resources can be allocated to it. Together, they decide on broad areas of policy which define the day-to-day work of the church. To achieve these objectives the PCC employs a number of people:

of people:
Employment start
Ashley Bence Facilities Manager 18.07.2022
Janine Bending Children’s Pastor 01.07.2020
Antonia Easley Women’s Pastor 01.09.2007
Maria Emmerton
Church Accountant		 29.03.2016
Mandy Fisk Cleaner 01.09.1994
Sarah Hagger Church Manager 01.10.1998
Jane Haughton Seniors’ Pastor 01.01.2024
Chris Steynor Associate Minister for Music 01.09.2015

In addition: (1) Rachel Nibloe was engaged from September 2023 as an Additional Needs Co-ordinator under the terms of a Secondment Agreement with Tiger Cubs Pre- School; and (2) Daniel Cheesmur was engaged, on a voluntary basis, from September 2023 until July 2024 as a Ministry Trainee; and (3) Isabella Evans was engaged, on a voluntary basis, from September 2024 as a Ministry Trainee.

Structure, Governance and Management

Membership of the PCC is determined under the Church Representation Rules and consists of ex-officio members (Incumbent, Associate Vicars and Assistant Curate), the Churchwardens and members of the Deanery, Diocesan or General Synods and up to 12 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Each year Church members who are on the electoral roll are invited to stand for the PCC. Notification of forthcoming elections is posted on the church noticeboard and given in the All Saints News. Members are elected or retiring members re-elected for a period of 3 years at the APCM. Churchwardens are elected at the Annual Meeting of Parishioners that precedes the APCM.

The PCC is responsible for a wide range of matters affecting the parish, including financial administration of the church, the stewardship of funds, the appropriate accounting and reporting of the parish finances, maintenance and repair of church buildings and equipment, and compliance with health and safety, disability and child protection legislation.

The PCC works to ensure that each member of the Council is equipped to fulfil their role and each new member is paired with an existing member who oversees their induction into the role and responsibilities. The churchwardens, secretary and treasurer each attend courses run by the Diocese on their particular work. Regular mailings from the Diocese keep these officers up to date with changes in church regulations and financial procedures and these are reported to the whole PCC as appropriate.

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

PCC MEMBERS’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The Parish Safeguarding Officer is responsible for ensuring that: (1) a Disclosure and Barring Service (DBS) check is conducted on all those who work with children and vulnerable adults in the church; and (2) training for such people is at the right level and fully up to date. The PCC arranges for a representative of all church groups to attend First Aid courses.

The PCC has appointed six committees and a number of working groups and ad-hoc Review Groups, as follows. These are governed by Terms of Reference as set by the Vicar and are accountable to, and report to, the full Council. The committees, working groups and review groups are able to co-opt members from outside the PCC.

• Standing Committee – the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the full PCC.

• Finance Committee – supports the Treasurer in managing the finances of All Saints, preparing reports for the PCC, developing budgets and assisting fundraising through Stewardship.

• Fabric Committee – manages the stewardship of All Saints Property – Church, Stable, Tiger buildings, Churchyard, Tiger car park, 2 Church Close and 75 Fieldway – and examines, develops and implements projects as instructed by PCC.

• Mission Development Group - assists in formulating an overall strategy for mission and evangelism, promotes education and awareness in the parish, helps to discern which individuals and projects All Saints might support, and maintains links with and pastoral care of Mission Partners through the appointed ropeholders. It also prepares an annual budget for the PCC’s consideration.

• Safeguarding Management Group – oversees the Safeguarding Register of DBS checks on those working with children and vulnerable adults, and ensures we follow diocesan and national best practice guidelines.

• Staff Resources Group – appointed to review, with the Vicar, the employee structure of the church and provide general HR advice to the Vicar and PCC.

Risk Assessment and Management

The PCC reviews annually all the risks that might affect All Saints. A Risk Register is maintained that summarises all our potential risks, assigning ownership of these risks to individuals and evaluating any likely impact and the adequacy of controls. No critical risks have been identified. The risks with the highest potential impact are those with regard to financial income. The PCC is content that with our annual Stewardship Appeal and other fabric related appeals and the immense generosity shown by the congregation, adequate controls are in place to mitigate any potential impact.

Financial Review

Total income for the year across all funds was £880,000 (2023: £797,000). Notes 6 and 7 of the accounts provide a detailed breakdown of total expenditure for the year across all funds, of £957,000 (2023: £730,000). There were investment gains of £29,000 (2023: £9,000).

A description of the types of funds along with their performance during 2024 is set out below:

• General fund

The General Fund meets the day to day running expenses for the ongoing activities of the church. For 2024 a small surplus had been budgeted but the actual outcome benefitted from large cost savings arising from changes to clergy and staff roles and responsibilities during the year. As a result the transfer into the Fabric Fund was increased from a budgeted £60,000 to an actual £100,000. Even allowing for this transfer the surplus on the General Fund was well ahead of budget.

3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

PCC MEMBERS’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Accordingly, General Fund income received during the year was £803,000, a 12% increase on the previous year (2023: £719,000). Expenditure and transfers amounted to a charge of £786,000 (2023: £687,000) and, therefore, a surplus of £17,000 (2023: £32,000) was made. The balance carried forward on the fund at 31st December 2024 was £158,000 (2023: £141,000).

• Restricted funds

Restricted Funds represent funds received that are to be used for the specific purposes as requested by the donor. The principal fund is the Mission Fund (for personal giving) which covers donations received from individuals for mission support around the world.

Total income received into the Restricted Funds during the year was £38,000 (2023: £59,000). Expenditure and transfers amounted to a charge of £43,000 (2023: £63,000) and, therefore, a deficit of £5,000 (2023: £4,000) was incurred. The balance carried forward on the funds at 31st December 2024 was £17,000 (2023: £23,000).

• Designated funds

Designated Funds represent funds set aside by the PCC for specific purposes. The largest funds are the Property Fund (to hold the property assets of the church), the Fabric Fund (to maintain all the church properties), the Mission Fund (to support mission partners and programs as designated by the PCC each year) and the Legacy Fund.

Total income received into the Designated Funds during the year was £38,000 (2023: £17,000).

Expenditure, gains on investments and transfers amount to £99,000 (2023: £27,000), with expenditure on Mission (£94,000) and buildings maintenance (£18,000) being more than offset by transfers in from General Fund (£194,000). Therefore, a deficit of £61,000 (2023: £44,000 surplus) was made.

The balance carried forward on the funds at 31st December 2024 was £2,389,000 (2023: £2,450,000).

• Endowment funds

Endowment Funds represent funds for which the capital must be maintained and the income derived from the capital is used for the purposes as set out in the original endowment. The principal fund is the Keith Marsh Endowment Fund which supports young people who are connected with All Saints in carrying out youth or mission work.

Income received into the Endowment Fund during the year was £2,000 (2023: £2,000). Expenditure and gains on investments amount to a credit of £1,000 (2023: £3,000) and, therefore, a surplus of £1,000 (2023: £5,000) was made. The balance carried forward on the funds at 31st December 2024 was £59,000 (2023: £58,000).

In summary, the PCC considers that All Saints continues to be in a strong financial position to meet its ongoing commitments.

PCC Policies

• Investment Policy

The PCC’s investment strategy is to maximise income while protecting capital without taking undue risks. The majority (86%) of funds are held in easily accessible cash deposit accounts.

The policy also covers ethical matters insofar as the objective is to ensure that our investments do not conflict with our aims. It precludes direct or indirect investment in companies that generate more than 10% of revenues from armaments, pornography or tobacco. When investing funds due regard is taken of the following matters:

4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

PCC MEMBERS’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

• Reserves Policy

It is PCC policy to maintain a balance on the general unrestricted fund (excluding property) which equates to approximately two months of unrestricted payments, as contingency against unforeseen situations. Based on the 2025 budget this requires the church to have funds of £123,000. The closing balance this year of £145,000 (2023: £141,000) gives the church more than enough funds to meet this policy. The church holds free reserves of £1,135,000 at the 2024 balance sheet date (2023: £1,147,000).

• Other Policies

The PCC also has policies/guidelines covering: (1) Safeguarding (including E-safety and Domestic Abuse); (2) Data Protection; (3) Mission Development; (4) Conflicts of Interest; and (5) Finance/Purchasing.

Achievements and Performance

‘Achievement’ and ‘Performance’ are not appropriate terms for assessing the church’s primary mission, which is to make disciples of Jesus Christ. Noted in this section are the attendance and membership figures required by the Church of England.

• Electoral Roll and Church Attendance

At 31st December 2024, there were 434 (2023: 442) names on the church electoral roll, 257 (59%) live within the Parish and 177 (41%) were not resident in the parish.

Our 2024 Statistics for Mission were submitted with the following totals (2023 figures in brackets):

Average weekly attendance (October) – 439 (465) Easter – 715 (689) Christmas – 1,966 (2,169)

• Sunday Worship

Sunday gathering for worship continues to be the core activity of the church from which all else in the parish ministry flows. It is the weekly meeting together of sung worship, prayer, the public reading and preaching of God's Word and celebration of the sacraments. Our usual pattern was:

• 9.30am

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

PCC MEMBERS’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

A slightly more formal service, with singing led by the choir from within the congregation, accompanied by organ/keyboard. Morning Worship is held three times per month, Holy Communion once per month, with sermons similar at the two morning services.

The church is grateful for its team of dedicated Readers who support the preaching and leading ministry of the church. The team comprises: Alan Carter, Steve Hagger, Jeremy Taylor and Cavan Wood.

Future Plans

During 2025 we will continue in our general mission with a particular focus on launching the Tiger Project, with major works due to commence in 2026

In 2024 we launched six ‘Core Convictions’ which shape the ministry of All Saints:

These ‘Core Convictions’ will continue to shape our ministry and we continue to teach about them.

Statement as to disclosure of information to Independent Examiner

In so far as the PCC members are aware at the time of approving our PCC’s Member’s Report:

– This report has been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities issued in March 2019.

On behalf of the Parochial Church Council 14 April 2025

Reverend Dr Stephen Nichols Vicar and Chair

Dr Kevin Hargin Churchwarden and Vice Chair

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

STATEMENT OF THE RESPONSIBILITIES OF THE PCC

FOR THE YEAR ENDED 31 DECEMBER 2024

The PCC members are responsible for preparing the accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Law applicable to charities in England and Wales requires the PCC members to prepare accounts for each financial year which give a true and fair view of the Charity's financial activities during the year and of its financial position at the end of the year.

In preparing accounts giving a true and fair view, the PCC members should follow best practice and:

The PCC members are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the Charity and which enable them to ascertain the financial position of the Charity and which enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

INDEPENDENT EXAMINER’S REPORT

TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

FOR THE YEAR ENDED 31 DECEMBER 2024

Independent examiner’s report to the members of The Parochial Church Council Of The Ecclesiastical Parish Of All Saints, Lindfield

I report on the accounts of the Charity for the year ended 31 December 2024, which are set out on pages 9 – 23.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, 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:

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.

eee a Mark Cummins FCCA FCIE for and on behalf of TC Group

The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN Dated: 15 April 2025

8

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
funds
Income from:
Notes
£
Donations, grants
and legacies
738,914
Other trading activities
3
1,471
Investments
4
25,334
Charitable activities
5
37,229
Total income
802,948
Expenditure on:
Charitable activities
6
(591,915)
Total expenditure
(591,915)
Gains / (losses)
on investments
13
-
Net income/(expenditure)
211,033
Transfers between funds
16-18
(193,841)
Net movement in funds
17,192
Fund balances at
1 January 2024
140,558
Fund balances at
31 December 2024
19
157,750		 Restricted
funds
£
38,201
-
-
-
38,201
(43,388)
(43,388)
-
(5,187)
-
(5,187)
22,514
17,327		 Designated
funds
£
20,758
-
17,075
-
37,833
(320,347)
(320,347)
27,695
(254,819)
193,841
(60,978)
2,450,140
2,389,162		 Endowment
funds
£
-
-
1,759
-		 Total
2024
£
797,873
1,471
44,168
37,229
880,741
(957,250)
(957,250)
28,705
(47,804)
-
(47,804)
2,671,340
2,623,536		 Total
2023
£
715,678
2,465
42,614
36,127
1,759 796,884
(1,600) (729,713)
(1,600) (729,713)
1,010 8,982
1,169 76,153
- -
1,169 76,153
58,128 2,595,187
59,297 2,671,340

All income and gains for the year are recognised on the statement of financial activities. All of the church’s activities are classified as continuing.

9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

BALANCE SHEET

AS AT 31 DECEMBER 2024

2024 2023 2023
Notes £ £ £ £
Fixed assets
Tangible assets 12 1,407,234 1,444,002
Investments 13 531,945 503,240
1,939,179 1,947,242
Current assets
Debtors 14 31,138 36,899
Cash at bank and in hand 675,768 716,627
706,906 753,526
Creditors: amounts falling due within
one year 15 (22,549) (29,428)
Net current assets 684,357 724,098
Total assets less current liabilities 2,623,536 2,671,340
Funds 19
Unrestricted funds 157,750 140,558
Designated funds 18 2,389,162 2,450,140
Endowment funds 17 59,297 58,128
Restricted funds 16 17,327 22,514
Total Funds 2,623,536 2,671,340
The accounts were approved by the Board of Trustees on 14 April 2025. The accounts were approved by the Board of Trustees on 14 April 2025.
Seis: Gilg
Reverend Dr Stephen Nichols Oliver Taylor
Vicar and Chair Treasurer Treasurer

Charity Registration No. 1131687

The notes on pages 12 to 23 form part of these financial statements.

10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Net cash from operating activities
22
Cash flows from/(used in) investing
activities
Interest income
4
Rental income
4
Total cash for investing activities
Increase/(Decrease) in cash
Analysis of net cash
Cash at bank and in hand		 2024
2023
£
£
£
£
(85,028)
48,586
35,526
28,814
8,643
13,800
44,169
42,614
(40,859)
91,200
At 1
January
2024
Cash flow
Non-Cash
changes
At 31
December
2024
£
£
£
£
716,627
(40,859)
-
675,768		 2024
2023
£
£
£
£
(85,028)
48,586
35,526
28,814
8,643
13,800
44,169
42,614
(40,859)
91,200
At 1
January
2024
Cash flow
Non-Cash
changes
At 31
December
2024
£
£
£
£
716,627
(40,859)
-
675,768		 2024
2023
£
£
£
£
(85,028)
48,586
35,526
28,814
8,643
13,800
44,169
42,614
(40,859)
91,200
At 1
January
2024
Cash flow
Non-Cash
changes
At 31
December
2024
£
£
£
£
716,627
(40,859)
-
675,768		 2024
2023
£
£
£
£
(85,028)
48,586
35,526
28,814
8,643
13,800
44,169
42,614
(40,859)
91,200
At 1
January
2024
Cash flow
Non-Cash
changes
At 31
December
2024
£
£
£
£
716,627
(40,859)
-
675,768
At 1
January
2024
£
716,627		 Non-Cash
changes
£
-
(40,859) 91,200
Cash flow
£
(40,859)		 At 31
December
2024
£
675,768

Cash and cash equivalents are made up entirely of cash at bank and in hand.

11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Statutory information

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Lindfield is an unincorporated charity, registered in England and Wales. The registered number and principal office address can be found on the legal and administrative information page.

2 Accounting policies

2.1 Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) – Charities SORP (FRS102) and the Charities Act 2011.

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Lindfield meets the definition of a public benefit entity under FRS102. There are no material uncertainties about The Parochial Church Council of the Ecclesiastical Parish of All Saints, Lindfield’s ability to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

2.2 Income

All incoming resources are included in the statement of financial activities when the charity has entitlement to the funds, there is probability of receipt and the amount can be measured with sufficient reliability.

Collections are recognised when received. Planned giving receivable is recognised only when received. Grants and legacies are recognised when the PCC is legally entitled to the amount due.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donations.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Rental income generated from investment properties is recognised on an accruals basis and included within investment income.

Other trading income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.3 Expenditure

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Grants and donations are accounted for when paid, or when the award creates a binding obligation on the PCC.

Support costs represent governance costs incurred to support the charity’s activities. All other costs are directly attributable to Church activities.

12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

2.4 Tangible fixed assets and depreciation

Consecrated and beneficial property of any kind is excluded from the accounts by virtue of section 10(2) of the Charities Act 2011. Costs associated with the maintenance of such assets are written off in the year they are incurred.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are accounted for as inalienable property unless consecrated. They are listed in the church inventory which can be inspected. It is impracticable to include the value of these items in the balance sheet as there is insufficient cost information available and alternative valuation methods lack sufficient reliability.

No depreciation is provided on freehold property as it is the PCC’s policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets are subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.

The church has adopted a policy of capitalising functional equipment costing more that £5,000. Depreciation regarding these assets is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment

20% reducing balance

The church has also adopted a policy of capitalising heritage asset freehold property improvements that relate to the Church Buildings Development project. Depreciation regarding these assets is provided at a rate calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Freehold property improvements

2% straight line

2.5 Investments

Investments are stated at fair value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluations and disposals throughout the year.

Investment property is initially held at cost and is revalued to fair value at the balance sheet date. Gains and losses are taken to the Statement of Financial Activities.

2.6 Leasing and hire purchase commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2.7 Accumulated funds

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Endowment funds are funds the capital of which 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.

Investment income, gains and losses are allocated to the appropriate fund.

13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The PCC seeks to use short and medium term deposits where possible to maximise the return on monies held at the bank and to manage cash flow.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount due.

2.10 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

2.11 Estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

3.
Other trading activities
Bookstall sales
Total
4.
Investment Income
Investment income–other
local unlisted
Investment income–local
cash
Rental income
Total
5.
Income from Charitable
Activities
Church activities
Total		 Unrestricted
Funds
£
1,471
1,471
Unrestricted
Funds
£
-
16,691
8,643
25,334
Unrestricted
Funds
£
37,229
37,229		 Restricted
Funds
£
-
-
Endowment
Funds
£
1,759
-
1,759
Restricted
Funds
£
-
**- **		 Designated
Funds
£

-
-
Restricted
Fund

£
-
-
-
-
Designated
Funds
£
-

-		 Designated
Funds
£

-
-
Restricted
Fund

£
-
-
-
-
Designated
Funds
£
-

-		 Total
2024
Total
2023
£
£
1,471
2,465

1,471
2,465
Designated
Funds
Total
2024
Total
2023
£
£
£
17,075
17,075
16,261
-
18,450
12,553
-
8,643
13,800		 Total
2023
£
2,465
2,465
17,075
44,168
42,614
Total
2024
Total
2023
£
£
37,229
36,127
37,229
36,127

14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

6. Expenditure



7.		 Staff costs
Depreciation
Other costs
Total 2024
Note
£
£
£
£
Charitableactivities
Church activity
Activities
undertaken directly
7
224,437
36,768
693,645
954,850
Support costs
8
-
-
2,400
2,400
Total
224,437
36,768
696,045
957,250
Direct costs on charitable activities (note 6)
2024
£
Missionary and charitable giving – UK and overseas
154,830
Clergy stipend, pension and national insurance (see below)
129,230
Diocesan costs (see below)
43,504
National church costs (see below)
-
Clergy fees paid to the Diocese
4,246
Clergy housing costs (see below)
48,664
Clergy/staff expenses
15,044
Ministry costs – salaries, pension and national insurance (and including costs in relation
to the Additional Needs Co-ordinator and the Ministry Trainee)
135,103
Ministry costs – church activities
34,353
Church and Tiger building running costs – salaries, pension and national insurance
82,880
Church and Tiger building running costs – overheads
78,804
Church, Tiger, Church Close and Fieldway buildings maintenance
181,878
Other costs
1,490
Expenditure arising from giving with respect to clergy/staff housing and gratitude
8,056
Church organ repair and renewal expenditure
-
Depreciation
36,768
954,850**		 Total 2023
£
727,313
2,400
729,713
2023
£
115,145
100,710
30,501
3,174
8,743
32,114
3,773
128,146
48,009
84,062
54,247
46,940
2,823
11,020
19,147
38,759
727,313

*Of which entirely (2023: £50,242) is in respect of the Parish Share.

**Entirely in respect of the Parish Share, both in 2024 and 2023.

***Of which £10,438 (2023: £9,986) is in respect of the Parish Share.

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

Support costs (note 6)
Governance costs		 2024
£
2,400
2,400		 2023
£
2,400
2,400

8. Support costs (note 6)

2024 and 2023 governance costs relate entirely to the independent examination fees.

9. Statement of financial activities comparative funds – year ended 31 December 2023

Unrestricted
funds
Income from:
Notes
£
Donations, grants
and legacies
655,752
Other trading activities
3
2,465
Investments
4
24,606
Charitable activities
5
36,127
Total income
718,950
Expenditure on:
6
Charitable activities
(496,170)
Total expenditure
(496,170)
Gains / (losses)
on investments
13
-
Net income/(expenditure)
222,780
Transfers between funds
16-18
(190,700)
Net movement in funds
32,080
Fund balances at
1 January 2023
108,478
Fund balances at
31 December 2023
19
140,558		 Restricted
funds
£
59,144
-
-
-
59,144
(62,693)
(62,693)
-
(3,549)
(675)
(4,224)
26,738
22,514		 Designated
funds
£
782
-
16,261
-
17,043
(170,850)
(170,850)
6,333
(147,474)
191,375
43,901
2,406,239
2,450,140		 Endowment
funds
£
-
-
1,747
-		 Total
2023
£
715,678
2,465
42,614
36,127
1,747 796,884
- (729,713)
- (729,713)
2,649 8,982
4,396 76,153
- -
4,396 76,153
53,732 2,595,187
58,128 2,671,340

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

10. Employees

Number of employees

The average monthly number of employees during the year was:
Employment costs (note 6)
Wages and salaries
Social security costs
Other pension costs		 2024
Number
8
2024
£
191,923
16,788
15,726
224,437		 2023
Number
7
2023
£
180,626
10,832
15,184
206,642

There were no employees whose annual emoluments were above £60,000 in 2024 or 2023.

Key management of the church consist of the Clergy and the Churchwardens. The Clergy are paid a stipend directly by the Diocese and the Churchwardens are voluntary positions. The key management of the church did not receive any remuneration from the charity in either in 2024 or 2023.

11. Trustees

During the year, the charity was under the control of the trustees. None of the trustees (nor any persons connected with them) received any remuneration or reimbursed expenses (2023: none) in respect of their duties as trustees.

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

12. Tangible fixed assets

Cost
At 1 January 2024 and 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Freehold
Property
£
55,108
-
-
-
55,108
55,108		 Freehold
Property
Improvements
£
1,440,303
91,219
28,806
120,025
1,320,278
1,349,084		 Fixtures
&
Fittings
£
123,850
84,040
7,962
92,002
31,848
39,810		 Total
£
1,619,261
175,259
36,768
212,027
1,407,234
1,444,002

The charity utilises the church building which was built on a cruciform plan probably around the thirteenth century but rebuilt in the 14[th ] with substantial revisions in the 16[th] , 17[th ] and 19[th ] centuries. The Vicarage is located close to the church in the High Street and has been used as such since its acquisition in 1939.

The freehold property stated at cost in the balance sheet includes:

18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

13. Fixed Asset Investments

Fair value
At 1 January 2024
Change in valuation
At 31 December 2024
Investments at fair value comprise:
Unlisted investments
Investment Property
Total		 Investment
property
£
390,000
26,000
416,000		 Unlisted
securities
£
113,240
2,705
115,945
2024
£
115,945
416,000
531,945		 Total
£
503,240
28,705
531,945
2023
£
113,240
390,000
503,240

All the fixed asset investments are held in the UK

Investment property consists of the property at 75 Fieldway, Lindfield and fair value has been considered at offer price which has been accepted as at November 2024 for the sale of this property.

The trustees consider the valuation appropriate as at the 31 December 2024.

14.
Debtors
Tax recoverable
Prepayments and accrued income
Other debtors
15.
Creditors: amounts falling due within one year
Accruals and deferred income		 2024
£
9,679
13,064
8,395
31,138
2024
£
22,549
22,549		 2023
£
11,283
17,788
7,828
36,899
2023
£
29,428
29,428

19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

16. Restricted funds

Mission fund G
Other restricted funds		 Brought
forward
£
15,299
7,215
22,514		 Incoming
resources
£
37,189
1,012
38,201		 Resources
expended
£
(42,868)
(520)
(43,388)		 Transfers
in/(out)
£
-
-
-		 Gains/
(losses)
£
-
-
-		 Carried
forward
£
9,620
7,707
17,327

Mission Fund G – this covers money specifically given by church members for mission partners, general mission and other charities.

Other restricted funds – these funds comprise of a number of smaller donations received for specific purposes and include the Choir Fund, the Vicarage Refurbishment Fund, the Vicarage Larder Fund, the Garden and Seniors’ Ministry Fund, the Hardship Fund, the Churchwardens’ Gratitude Fund and the Flower Fund. The Vicarage Refurbishment Fund, the Vicarage Larder Fund and the Churchwardens’ Gratitude Fund are now closed.

17. Endowment funds

Keith Marsh Award
Stipend Fund		 Brought
forward
£
56,054
2,074
58,128		 Incoming
resources
£
1,759
-
1,759		 Resources
expended
£
(1,600)
-
(1,600)		 Transfers
in/(out)
£
-
-
-		 Gains/
(losses)
£
947
63
1,010		 Carried
forward
£
57,160
2,137
59,297

Keith Marsh Award – this fund supports young people who are connected with All Saints to carry out an appropriate project in youth or mission work. The trustees are the Standing Committee of the PCC.

Stipend Fund – the Diocese acts as custodian and income derived from the Stipend fund is credited to the church within the Parish Share.

20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

18. Designated funds

Property fund
Legacy fund
Fabric & property
main fund
Bursary fund
Mission fund F		 Brought
forward
£
1,834,002
154,105
449,197
12,836
-
2,450,140		 Incoming
resources
£
-
5,001
32,832
-
-
37,833		 Resources
expended
£
(36,768)
-
(181,878)
(7,860)
(93,841)
(320,347)		 Transfers
in/(out)
£
-
-
100,000
-
93,841
193,841		 Gains/
(losses)
£
26,000
-
1,695
-
-
27,695		 Carried
forward
£
1,823,234
159,106
401,846
4,976
-
2,389,162

Property Fund – this is the fund created on the purchase of Church Close and Fieldway. It also includes costs capitalised as part of General Fund expenditure.

Legacy Fund – this is legacy money received by the church which is then designated as specified or as the PCC decides.

Fabric and Property Maintenance Fund – this is money set aside by the PCC for the upkeep and maintenance of all the church properties. The transfers into the fund in 2024 are transfers from the General Fund in relation to: (1) the annual transfer from the General Fund in line with the policy set by the Finance Committee; and (2) an additional transfer of £50,000 approved by the PCC.

Bursary Fund – this fund represents money set aside to provide training to those who are exploring a vocation in ministry. In 2024, the expenditure incurred related to the engagement of a Ministry Trainee.

Mission Fund F – this is money set aside from income by the PCC and given to mission partners and programs as determined by the PCC each year. The transfer into the fund in 2024 relates to funds transferred from the General Fund as instructed by the PCC.

19. Analysis of net assets between funds

At 31 December 2024:

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year		 Unrestricted
funds
£
-
-
180,299
(22,549)
157,750		 Designated
funds
£
1,407,234
492,772
489,156
-
2,389,162		 Restricted
funds
£
-
-
17,327
-
17,327		 Endowment
funds
£
-
39,173
20,124
-
59,297		 Total funds
2024
£
1,407,234
531,945
706,906
(22,549)
2,623,536

21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

19. Analysis of net assets between funds (continued)

At 31 December 2023:
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year		 Unrestricted
funds
£
-
-
169,986
(29,428)
140,558		 Designated
funds
£
1,444,002
465,077
541,061
-
2,450,140		 Restricted
funds
£
-
-
22,514
-
22,514		 Endowment
funds
£
-
38,163
19,965
-
58,128		 Total funds
2023
£
1,444,002
503,240
753,526
(29,428)
2,671,340

20. Commitments under operating leases

At 31 December 2024 the charity had total commitments under non-cancellable operating leases as follows:

Within one year
Between two and five years		 2024
£
1,161
1,161
2,322		 2023
£
1,161
2,323
3,484

21. Related parties

During 2024 and 2023 PCC members made various donations to the church and a number of PCC members were in receipt of expense reimbursements for costs they incur in relation to work undertaken in support of the church’s objectives. As stated in note 12 no PCC member receives any payment in respect of their role as trustee. The church paid certain housing costs (such as Council Tax) for the Reverend Dr Stephen Nichols, the Reverend Hugh Bourne, the Reverend Benjamin Lucas and the Reverend Matthew Porter to enable them to carry out their duties in support of the church’s objectives.

Payments of £Nil (2023: £1,641) and £Nil (2023: £273) were made from two Restricted Funds to pay for the costs of renovating the Vicarage (which is not owned by the church but is occupied by the Vicar) and stocking the Vicarage larder.

The church rents a property from the Reverend Stuart Silk, who was an Associate Vicar until April 2023. For the period January to April 2023, it was made available to him at no cost to enable him to carry out his duties. Rent of £5,400, which included provision for certain housing costs (such as Council Tax), was paid to him during this period. From August 2023 the property was again rented from him in return for payments of £22,400 in 2024 (2023: £7,400). These payments did not include any housing costs (such as Council tax). The house was provided to the Reverend Benjamin Lucas at no cost.

22

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD

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

21. Related parties (continued)

In 2023 a Restricted Fund was set up accepting donations to provide a gift to the Reverend Stuart Silk, upon his resignation as Associate Vicar of the church and appointment as Vicar of St Mary’s, Walney Island, Barrow. Donations into this Restricted Fund resulted in payments and gifts of £9,095 being made to him in 2023. In addition, certain of his close family members were in receipt of £180 in 2023 for the provision of sound and vision services at events held in the church and were funded £225 in 2023 for the cost of attending a course run by the Sussex Gospel Partnership.

Ashley Bence, the husband of Catherine Bence, a PCC member from April 2024, was employed by the Church as Facilities Manager and received remuneration of £37,250 plus an 8% pension contribution in 2024.

Cavan Wood and Pamela Orna-Ornstein were trustees of (in the case of Pamela Orna-Ornstein until July 2023), and Clare Nibloe, a PCC member until April 2023, is employed by, Tiger Cubs Preschool (“TCP”) a charity that provides childcare for children aged two to five. The church allows TCP to use rooms in the Tiger building at no cost. In 2024 TCP made donations of £1,093 (2023: £825) to the church. The church has a Secondment Agreement with: (1) TCP; and (2) a close family member of Clare Nibloe; whereby that close family member is seconded by TCP to the church for approximately one day a week to provide services as an Additional Needs Coordinator. In 2024 the church made payments of £7,230 (2023: £2,528) to TCP under the terms of this Secondment Agreement. During 2023 the church also received donations of £737 with the restricted purpose for the benefit of TCP and which were paid on to TCP in 2023.

Anne-Marie Prescott, a PCC member from July 2024 was, together with her husband, in receipt of Mission Partner funding of £20,000 from the church paid via OMF International (UK).

A payment of £Nil (2023: £100) was made to Gribben & Walt Financial Planning Limited in 2024, a company owned in part by a family member of John Phillips, who is a PCC member. The payment was in respect of pensions advice and support.

Close family members of Emily Billson (PCC member until April 2024) and Dr Kathryn Spensley (PCC member until April 2023), were in receipt of £Nil (2023: £30) and £Nil (2023: £30) respectively for the provision of sound and vision services at events held in the church.

22. Net cash inflow from operating activities

Net income/(expenditure)
Interest receivable
Rental income
Gains on investments (including disposals)
Depreciation
Increase/(decrease) in creditors
(Increase)/decrease in debtors		 2024
£
(47,804)
(35,526)
(8,643)
(28,705)
36,768
(6,879)
5,761
(85,028)		 2023
£
76,153
(28,814)
(13,800)
(8,982)
38,759
746
(15,476)
48,586

23. Taxation

As a charity, the church is exempt from tax on their income and gains to the extent that they do not constitute trading outside its primary purpose and are applied to the organisation’s charitable objectives.

23