li St ICOLAS CRANLLIGH Trustees Annual Report and Financial Statements of the PCC st Year Ended 31 December 2024 Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Ye3r Ended 31" December 2024 Page 2 CONTENTS Pages Administrative Information Review of the year 7-16 Financial Review 16-17 Financial Statements Balance sheet 18 Notes to the Financial Statements 19-25 Independent Examiner's report 26-27 Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 3 Adminlstratlve Information This document is prepared by the Parochial Church Council IPCC} of the Ecclesiastical Parish of Cra nley otherwise Cranleigh. Rertor and Advisers: Rector: Reverend Canon Roy Woodhams Registered Charity No: 1131701 Bankers: Lloyds Bank PIC PO Box 1000 BXI ILT Independent Examlner: Oakwood Business Consultants The Dairy Tilehouse Farm offices East Shalford Lane Shalford Guildford GU4 8AE St N icolas Church Cranleigh is situated in the High Street, Cranleigh. Surrey. It is part of the Diocese of Guildford within the Church of England. The registered name is 'The Parochial Church Council of the Ecclesiastical Parish of Cranley otherwise Cranleigh, and referred to as 'PCC St Nicolas Church Cranleigh,, The following have served on the PCC during the period from I, January 2024 until the date of this report unless otherwise indicated. All PCC members serve as a Trustee of the registered charity.. Chalr (Rector): Curate: The Reverend Canon Roy Woodhams The Reverend Erik Heemskerk Churchwardens: Mrs Susan Clarke Mr Alan Walton Mr Paul Jenkins Mr Rogan Dixon Mrs Nicola Craven-smith Mr Maurice Bowles Mrs Joan Connolly Mr Bryn Jones Miss Margie Nursey Mrs Sandra Keeping Mrs Jane Etherington Mr Richard Tuck Mr Bill Rothwell Mrs Susan Knight Mr Nigel Lynn Mrs Steff Shepherd Mr John Watson Mrs Alison Hendy Dr Susan Tresman Mrs Katherine Tuck Hon. Secretary: Hon. Treasurer: Parish Administrator: Deanery Synod: until APCM 2024 without voting rights Elected Members: until APCM 2024 from APCM 2024 from APCM 2024 from APCM 2024 until APCM 2024 Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 4 Vision Statement St Nicolas Cranleigh- Caring. Sharing & Daring A Community Growing in Faith, Hope and Love, Reaching into the heart of the local communityp Leading all to the liberating truth of Christ. To achieve this. we seek: to be an i nclusive church, welcoming all in the love of Christ to be a light shining in the community to uphold Christian values to make a stand for truth and justice on issues local, national and international to respond to the changing culture of the 21" Century to deepen our faith and understanding of what it means to be Christian to encourage 'AII Member Ministry'_ we all have a part to play in church life and promoting Christian values to be a church representing the whole age and social profile of the community to encourage the building of Community Spirit within the Village to grow our current membership At the heart of everything we do are our 3 F's.. Faith, Family and Friendship. You will find us Welcoming, Caring, Listening, Supportive, Passionate and Engaging. Safeguarding The PCC is committed to Safeguarding all Children, Young People, Victims of Domestic Abuse and Vulnerable Adults. Public Benefit As the Parish Church for Cra nleigh, St Nicolas is open to all denominations for Christian worship. The Church is at the heart of our community and open every day. It is an active Church with a wide age range, aiming to show the love of Christ through all we say and do. There are a rich variety of services to suit different ways of worshiping God rangin8 from Common Worship Holy Communion to informal Family Services, traditional 1662 Holy Communion and Evensong. Furthermore, St Nicolas appeals to young people and families with an increasing breadth of Christian fellowship, activities and events. Structure, Governance and Management The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Councils (Powers) Measure 1956 and is registered with the Charity Commission. The day-to-day management of the PCC is vested in the Rector (the PCC Chairman) with support from the two Churchwardens and many other volunteers. The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. Statement of Trustees, Responsibilities The trustees Imembers of the PCCI are responsible for preparing the Trustees, Annual Report and the Financial statements in accordance with applicable law, FR5 102 IFin3ncial Reporting Standards) and SORP 2015 (Statement of Recommended Practice). The law applicable to charities in England & Wales requires the trustees to prepare Financial Statements for each Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31" December 2024 Page 5 financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these Financial Statements, the trustees are required to: al Select suitable accounting pol icies a nd apply them consistently. bl Observe the methods and principles in the current Charities Statement of Recommended Practice ISORPI. cl Make judgments and estimates that are reasonable and prudent. dl State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the Financial Statements. e} Prepare the f inancial statements on the going concern basis unless it Is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the Financial Statements comply with the Charities Act, Charity Reporting and Accounting Guidance, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of f raud and other irregularities. Standlng Commlttee This is the only committee required by law and must have not less than five members; the Rector, two Churchwardens and two others appointed by members of the PCC. The Standing Committee has the power to transact the business of the PCC between PCC meetings, subject to any direction given by the PCC. PCC Meetings In 2024 there were 6 PCC meetings and the APCM held on 17, April 2024. All meetings were in person. Team Structure It is intended that all PCC members serve on at least one of the teams, thus providing the means for the PCC to enquire upon any points raised within team meeting minutes presented to the PCC. Some teams meet on a regular basis whilst others are brought together to plan and organise specific events or activities. The teams include., Finance Team The Finance Team includes a Chair, the Treasurer, the accounts bookkeeper, a Churchwarden and the Stewardship Officer. The team oversees the financial governance and day to day finances of the Church. It monitors all income and expenditure, sets the Annual Budget and prepares the Annual Report and Financial Statements. It is responsible for establishing an overall system of financial controls, incl uding establishing financial policies, and for bringing to the PCC items which the PCC are required to approve. The Stewardship Officer is responsible for monitoring and maintaining confidential records of all planned giving including the claiming of gift aid. Buildings Team The team is chaired by a Churchwarden and focuses on the maintenance of the Church, Churchyard, Church car park, Church Rooms and the curate's house. The Buildings Team has authority to carry out minor works, and to make recommendations to the PCC via the Finance Team, where appropriate, for major repairs or alterations including any matter involving a faculty or Archdeacon's certificate. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 6 Young People's Team The Young People's team was formed to coordinate support for young people and families. Magazine Team The team oversees all matters concerning the Parish Magazine relating to editorial, advertising and financi31 management. Outreach and Missions Team Establishes and maintains practical contact with the missions and charities supported by St Nicolas, reviews local outreach opportunities and identifies local, national and international missions /charities to whom St Nicolas Church's annual mission funding can be made. The team's recommendations are reviewed and agreed by the PCC prior to grants being made. Social Team Advises, initiates, promotes and assists in providing a range of social activities to appeal not only to the Church congregation but also to the wider community. Risk Management The PCC addresses the key areas of risk management regarding safeguarding and health and safety. Insurance prevails on major risks and a Fire Risk Assessment and Health and Safety Report are formally documented and regularly reviewed. Risk assessments are carried out on all activities and events which are the responsibility of the PCC. St Nicolas, Cranleigh has adopted the Church of England 'Promoting a Safer Church, Policy Statement, the House of Bishop's Practice Guidance and supporting Diocesan Safeguarding Protocols. The PCC maintains a Finance Committee with relevant or related professional experience. The committee regularly reviews financial governance, updating its terms of reference and its policies as required. Objectives and Activltles The PCC of St Nicolas Church has the responsibility of co-operating with the Rector, the Reverend Roy Woodhams, in promoting the whole mission of the Church; pastoral, evangelistic, social and ecumenical. It has responsibility for financial affairs, the maintenance and the appropriate insurance of the Church, Churchyard, Church Rooms, and curate's house. It also must agree to any changes to existing forms of worship in the Parish. In setting objectives and planning activities, the PCC gives careful consideration to the Charity Commission's general guidance on public benefit. Parishioner and Church Member Involvement The PCC is continuously indebted to all parishioners who give their time and talent to care for all aspects of Church life. Through the various teams, Church groups and individual volunteers, all aspects of worship, social activities, administration, teaching and maintenance are approached in a caring and meticulous fashion. It is an accepted fact that without this large number of faithful helpers, upkeep of the services provided and the Church property, would not be viable. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31" December 2024 Page 7 Mission Giving The policy of the PCC is to make Mission Giving grants each year equivalent to IOYO of agreed income streams. In 2020 and 2021 concerns over income levels meant that Mission Giving in these years was restricted. However, since 2022, using planned giving income as a base, Mission Giving was increased, although grants are still below the 10/0 target. REVIEW OF THE YEAR 2024 Church attendance 2024 Electoral Roll.. There were 304 parishioners, representing a decrease of 7 on 2023. In-person attendance at church services: The average weekly attendance at services on a Sunday is stable at 132, with between 10 and 20 attending live via livestream, and rather more150-60} watching on catchup. Easter attendance1395 this year compared with 198 last) received a boost this year from our Baptism/Confirmation service on Easter Eve. Christrnas services were popular, with a total of 999 attending servlces on Christmas Eve and Christmas Day, compared to 867 last year, Around 100 viewers watched the Carol Service online Ilive or within 7 days). Servlces The Sunday pattern of services continued for 2024: 8am Every Sunday- Communion service 10 am 1st and 3rd Sundays - All-Age Worship I" Sun and All-Age Communion 3, Sun th 10 am 2. , 4 and 5 Sundays, Parish Communion followed by 11.30 am 'Discovery' service - worship, teaching and prayer with families in a contemporary style. 6 pm 1st and 3rd Sundays - Evening service fortnightly alternating between Choral Communion and Evensong th The 10am Service continues to be live streamed via our YouTube channel 'St Nicolas Church Cranleigh, each week. Other events this year Barbara Pearson and helper5 hosted another popular Betty's Tea Room. The Social Team laid on a board games afternoon, a Desert Island Discs evening and a sumptuous Harvest Lunch. The Rectory Fete was much enjoyed by all, with better weather this year. The '1170, team helped arrange the successful 'Queen's Six, concert in church, and laid on another interesting and well-attended Heritage Day in the church, with an exhibition of church records and reElSters, organ demonstration and tours ofthe bell tower. The Rector entertained with an afternoon concert of piano and organ music in October. The return of the Nativity Festival was welcomed and enjoyed by hundreds of visitors. All these events were a good way of promoting community spirit and 3150 provided a welcome boost to church funds. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 8 Fellowshlp groups A number of home groups operate in the parish, and there was another Lent series, this year following a diocesan focus on 'Jesus and calling,. Eco church We were delighted to achieve Silver in our Eco church quest and are now travelling the road towards a Gold award. Card reader We acquired a free new card reader from the diocese which was installed in March at the back of church. This works well although still occasionally suffers from a dropped Wi Fi connection. Buildings Orchard Gardens continues to be let through Hestia Lettings and Management of Cranleigh. This provides income to cover the rent on the curate's house in Charts Close (owned by the Diocese of Guildfordl with the balance contributing to costs of readying Orchard Gardens for letting. The church has had a repair to a 14, Century pillar (close to the organ console) and arch which neighbours the Lady Chapel and Chancel. The damage was caused by rain water ingress from the external walls. Repairs included re- plastering of the pillar and coating of the external walls with a breathable waterproof membrane. Extensive repairs to the rain gutter facia boarding, rain gutters and downpipe pipe were also required. Whilst undertaking the roof repairs the builder identified and repai red cracked tiles to the lady chapel roof {this roof will require retiling in the next 5 years +). It is likely that this external water ingress is the cause of damage to the Lady Chapel window art work. Smart Meters for electricity and gas were fitted to the church and church rooms. Two Hive thermostats were fitted in the church rooms for the two boilers. External drainage work was undertaken in the Spri ng to prevent further blockages in the ladies toilets of the church rooms. Two new electric, oil fired heaters were installed in the church office and Hazelwood room, as well as a new fire door between the office and St Andrews. Annual safety checks were completed in our buildings for gas, electric linc. PAT of all portable electrical equipment and RCD fuse box testing). In addition the checks a Iso included the church l ightning conductor check and pest control. Ash Die Back - Ten tree5 behind the church offices and rooms were reduced with approval from the Tree Officer, Waverley Borough Council. The annual cleaning of rain gutters and downpipes was completed for the church and church offices and church rooms. Church Rooms We were sadly unsuccessful in our application for a grant from Biffa for refurbishing the St Nicolas kitchen, 50 the Church Rooms Management Committee is now considering the next step. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 9 Car Park Since December 2023, our car park is managed by Euro Car Parks and we are very pleased with calmer usage. Church members on church business can have their registration number added to an exemption list so that they can park without a fee. Other users are asked to pay a charge starting at £1 for two hours. The car park is raising an average of £650 per month towards church funds. Our hirers have reported that their members now find it easier to get a space when attending their activity in the halls, and misuse of the car park has drastically improved. With permission from Waverley Borough Council, we had the overhanging trees cut back to allow for pleasanter parking conditions, Prayer We thank God for the many members of our church who across the year have spent hours praying for the Lord's work here in Cranleigh, and we ask you all to continue to pray for the Lord's blessing and guidance over all we do at St Nicolas Church. Elmbrldge Vlllage Tuesday services in Elmbridge Village have continued to prosper. We average 25130 residents attending our services. For special services we get more, such as our Carol Service in December when we got close on 90 residents attending. Our Remembrance Sunday Service, saw similar numbers attending. We were joined by the Godalming Brass Band and their bugler played a very moving 'Last Post" for us. The retiring col lection made a signif icant donation to The Royal British Legion. We tucked into mulled wine and mince pies afterwardsl In October we enjoyed a visit from the choirs of Viborg Diocese churches. This combined youth choir from Houlkaer and Ikast churches entertained us to some wonderful, traditional songs in both Danish and in English. It was a lovely mix of religious and secular songs. Our Bible Studies Group meet fortnightly, on Friday afternoon, they number 15120. We are also fortunate to have Revd Allan Taylor as our Chaplin. He visits us on Tuesdays and Fridays most weeks. His vislts are very welcome to many of our residents, especially fol lowing the effects of Covid and in bringing comfort and company to the bereaved or those living alone. Our Faith Group meets every few month5 to plan our services. This year our services continued to embrace as broad an ecumenical plan a5 possible. In addition to our Anglican services, led by Rev Roy and Rev Erik, we have had services led by Fr Alistair, Rev Paul Glas5, Rev Allan Taylor and several of our in-house leaders as well. This year we are planning to provide more extensive services over Easter week. Sadly, we have lost several of our Christian community at Elmbridge this year, but we have also had a number of new members moving into the Village. Our Christian Community at Elmbridge Village continues to pr05per, and we look forward to a peaceful year ahead. Choir and Music Michael Clarke continued to lead the choir and music group/band in providing musical support for services in St Nicolas. th rh For the choirthis meant morning Parish Communions on 2. 4 and 5 Sundays, an evening Choral Communion on I" Sundays, and Evensong on 3 Sundays. It has proved difficult to resource a full Choral Evensong every month, so in 2024 Choral Evensongs took place in February, March lon Easter Dayl, May, June, September and November, and simpler Evensongs (Ferial Responses a nd chanted canticles, which also allow for greater congregational participation) on other 3, Sunday evenings. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh - Year Ended 31, December 2024 Page 10 Our biannual partnership with the choir of St James's Shere continued. Since we had had three joint events in 2023 there was one this year, a service of words and music in St James's for the evening of Palm Sunday, which was again a great SLJccess. The choir also sang at a number of weddings and funerals during the year, at midweek service5 for Ash Wednesday, Maundy Thursday and Ascension Day, at the Confirmation Service in March, and at the Christmas Carol Service, joined again for the latter by singers from other Cranleigh churches and 'extras' from our own congregation. Finally on the social side the choir had a delayed Summer Dinner in September and their usual Advent Supper after the Advent Carol Service. The band was responsible for supporting the music for All Age Worship and Communion services on I, and 3, Sunday mornings respectively, as well as for the Christingle Service and two Crib Services in December. It was great to have the band and the choir involved together in the (2. Sunday) All Age Communion on Mothering Sunday, the Family Communion on Easter Day, and Erik's first communion service. Bell Ringing 2024 was not without incident, when in April, Bell 4 broke unexpectedly whilst ringing. With the other bells down, a visit to the belfry revealed not just the expected broken stay but also the pit-end brace of the bell (an inch-thick, cast iron cross piece) still in place, but now broken into three pieces. Fortunately two bell hangers were able to visit Us quickly and give us the go-ahead to start ringing again, having missed jLJSt one Sunday, one evening practice and, unfortunately, one funeral. Our Tower Captain worked hard getting quotes for the repair of our bell frame, the paperwork for the grant, and permi55ions from the Diocesan Advisory Committee. We were fortunate to receive a grant from the Guildford Diocesan Guild of Church Bell Ringers Restoration Fund and no faculty was required. We are pleased to say the repair was completed in September by Whites of Appleton and all is good. The band enjoyed a tower outing to five other churches in Spring and had a wonderful time together, albeit with various success at ri ngi ng other bells. We had a stall at the rectory fete this year which was well received. We had a fun time, many people came and spoke to us and even though we made no profit we will be back again next year, Finally we have to mention two of our young ringers, Theo de Vos van Steenwijk and Jenna McDermott who represented St Nicolas in the Guildford team at the annual Ringing World National Youth Contest in London, and led the band by calling the changes. The team competed in the 6-bell call changes category at St James, Garlickhythe. The award ceremony was held at a private event in St Paul's Cathedral and we are very proud to say Guildford finished a very respectable joint 5th place out of 14, in the 6-bel I call changes category, with a score of 7.5 out of io! Child and Adult Safeguarding PCC Actions In July 24, the PCC agreed to continue to adopt the Diocese Safeguarding Policy and ensure that the PCC will comply with the duty to have due regard to the House of Bishop's Practice Guidance. Brian Boxall the Parish Safeguarding Officer IPSOI attended a PCC meeting early in the new church year, to introduce himself to new members, and to remind all members of their safeguarding duties and the responsibilities of the PCC. Safeguarding is a standing PCC agenda item. Bryn Jones was appointed the PCC safeguarding rep. He has started to work closely with the PSO. The Parish Dashboard is a Diocese tool which measures the level of safeguarding measure5 Wlthin a parish. The challenge for 2025 is to ensure the Parish reaches level 3 on the dashboard. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 11 There have been no reported safeguarding incidents during the year. Recruitment, Tralnlng In the absence of a Young People's Minister, the PSO has worked with the Church Wardens to ensure that the youth and adult group leads have the relevant DBS checks and training. There are currently 29 individuals with DBS checks. This is broken down as follows: 13 PCC members (including 2 Church Wardens) 8 Children & young persons 3 Pastoral Assistants 3 Open the Book l Music lead l Bell ringer lead At the time of writing there are a number of checks pending. 2 Children and young person workers. l Open the Book Concluslon The safeguarding of adults and children must remain a priority for all members of St Nicolas. Whilst we have the policies in place and individuals trai ned, we need to remember that it is the responsibility of us all to look out for the children, young people and vul nerable adults in our parish and take positive action if we have concerns. Children, Youth and Family Work The year included the following as part of our ministry to the young people of Cranleigh. Service pattern In all our services children of all ages are welcome, and as a church we think it is important that children can be children in church. The younger ones often play in the Baynards Chapel during the service where toys and colouring material are provided and parents can watch them whilst also engaging actively in worship. On the I, and 3, Sunday of the month, the 10am services are aimed at all ages, so worship and fellowship can be enjoyed together. The first Sunday 15 a fflore informal service of the word. The third Sunday is an All-Age Communion, during which our Trackers group for children up to year 6 has been running as well. From Septemberwe have also been providing Trackers Groups at the more formal Parish Communion Services on the 2. , 4 and 5 Sundays of the month. Discovery Service In 2024 our Discovery service continued on second and fourth Sundays in the month. It is an informal contemporary service with no fixed structure and is often lay led. The aim is to provide worship for all ages, and to help congregants discover more about faith and themselves. Services have included small group discussions, prayer stations, interactive teaching, and more contemporary worship. Trackers Trackers has been running during Discovery and during the All-Age Communion, and since September at Parish Communion. Trackers, at Discovery, focuses on quality rather than quantity, and this is possible because the teaching within Trackers, is 3 part of the larger service a5 a whole. Adults and children alike, will all be focusing on the same topic. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 12 th On the on the 2. 3, , 4 and 5, Sundays of the month we also have our'Trackers' Group meeting during the 10am services, for children up to year 6. Trackers, during these services aims to mirror the topic of the whole service (generally lectionary based}. This follows the liturgy and whatever the service leader and preacher have in mind. Ignite Ignite is our teenager group which was set up to provide for our youth ages 11-16 happening twice a month. We've been doing youth club style events at the Church Rooms including table tennis, pool, game5, etc., occasional Movie Nights, and including 10-15 minutes of talk about a Bible passage and prayer. From the Summer we have moved to alternating between 'lgnite Thinks, and 'lgnite Plays, In Ignite Thinks we are thinking about some bigger topic or doing a longer Bible study {followed by various games), and Ignite Thinks are social events that include a 10-15 minute talk about God. This new pattern seems to work well, and we consistently have between 5 and 10 teenagers at these events, Little Nic's Baby and Toddlers The toddler group has continued to run every Friday morning during term time in the Church Rooms. Each week we enjoy free playtime, a chat, snack and end the morning with a simple Bible story, singing and our Goodbye song. This has become a very popular activity with sometimes nearly thirty children present and has been a core activity to reach out to parents and toddlers in Cranleigh, and connecting them to the life of the church. Toddler Pralse This group has been running on a Wednesday morning, and has this year moved from Cranleigh Methodist Church into our own Church Rooms land occasionally in Church). This is led by Anne Beresford. The group is a place where parents and toddlers sing children's songs together, play some instruments themselves, and hear short Bible stories. Schools and Open the Book In term time there are weekly assemblies in the Church of England school. We are also from time to time invited to local schools to assist in RE lessons. Acorn Nursery, Longacre, Duke of Kent, and Park Mead Schools also used the church for carol services at Christmas. St. Nicolas Church has been taking part in 'Open the Book, since May 2023 at St. Cuthbert Mayne School {weeklyland Park Meadlfortnightlyl. This has extended also to the Church of England School (once a half terml. We have a team of 12 volunteers from three different churches in Cranleigh. We have recently f inished telling stories about Joseph at the schools, and are now looki ng at Saul and David. The children in all three schools thoroughly engage and enjoy the assemblies and members of the OtB team are regularly recognised when out and about in the villagel We have continued to build good links with Cranleigh C of E primary and regularly take part in their school events that are put on by the PTA. We run a stall at their summer fayre and we provided a craft activity at their Christmas Café, which we then displayed in church during the Nativity Festival. We were delighted that many of the children ca me with their families to visit the festival and see their crafts displayed. Occasional Events At a number of big events in the church year children were very much involved. We did, with success, a Messy Church for Easter and Pentecost. Key cases of this were Family Communions for Mothering Sunday, Palm Sunday and Easter, Pentecost, the Christingle Service, and our crib services. We have gently encouraged some young people to join the worship band on occasion to sinE, while this has not yet become a regular membership, worship band continues to be open to any children or youth who would like to play their instruments or sing. Similarly one child has, together with her mother, joined our choir in the past year, and there is a desire from choir members for more children and young people to come and join them in the mastery of church music. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 13 A group went to Spring Harvest, and a place was part funded for a young person who would not normally be able to attend due to costs. This helped them to explore their faith with like-minded people and had additional benefits to their mental health. Looking to the future We are indebted to our volunteers, a committed team, encouraged by Steff Shepherd, Claire Oxborough and Claire Jones who have been an important part of our ministry to children, families and young people. Having been unable to recruit a full time Young People's Minister, we have recently appointed Claire Jones for 1.5 days per week to coordinate this work and support the volunteers, so that we can help them to grow in faith and love for God and for each other, and so that our church gives children and young people their proper place in the heart of the life of our church. Cranlelgh Mothers, Union We have a membership of 74 in the Cranleigh branch. Meetings are held on the 2. Wednesday of each month in the church rooms. We have an average attendance of 40 members at each meeting. Our MU communion service takes place on the 4, Friday of the month at 10am in Church. We help at Cedar Court Nursing Home and Knowle Park Care Home once a month with a short service at which our members support the clergy. During the year we have had various speakers on the Wednesday morning meetings. January meeting was soup and pudding lunch, June was our summer lunch, and October was open coffee morning instead of the normal Wednesday meetings. We have a craft afternoon in October, In December we have just a 10am Communion service followed by coffee and mince pies. Sewing/Knitting Group We meet most Mondays between 10-12.30pm In St Andrews Room. We started with about 8 ladies but this has grown and we are often up to 20. Not all who come are church goers or Mothers, Union members. We do our own projects, church mending, bunting for the flagpole for all occasions, outfits for Open the Book. We also do mending for anyone that asks. Nativity Festival Our second Nativity Festival was held over the first weekend of December, with over 30 entries being submitted. We welcomed visitors into the festival to admire the displays, enter the hamper raffles, and enjoy refreshments. Children were able to search for the knitted church mice which they all enjoyed. On the Monday evening we closed the festival with some ca rols and by presenting the winner, Guildford Beekeepers, with their prize a nd certificate. At the time of writing, final amounts are to be confirmed, but we believe in the region of £1800 was raised for church funds. Social Events The Social Team organised and hosted three events during 2024 starting with a brand-new event in March. The Church rooms were transformed into a brightly coloured, interesting and exciting multi games room. There were games to suit all ages and abilities and the afternoon was a great experience and success which we will repeat. The event raised £ 111.50. Desert island Disc5 followed in May. It was a huge success attended by 50 people. We are so lucky to have such interesting people living locally who are prepared to share their knowledge and experiences with use. Nicola Craven- Smith, Steff Shepherd, Bill Bruford, Peter Bond, Erik Heemskerk and Michael Wild were the star5 of the evening. Their music choices were varied, sometimes surprising and very enjoyable. The event raised £ 479.50. Trustees Annual Report and Financitil Statements of the PCC St Nicolcls ChLJrch, Cranleigh- Year Ended 31, DecLimber 2024 Page 14 The final event was the ever-popular Harvest Lunch in October enjoyed by 66 people. The event raised £ 728.85. In addition, the proceeds from the raffle, amounting to £86, were donated to the Cranleigh Food Bank. Total raised in 2024 for Church Funds £1,319.85 plus £86 donation to Cranleigh Food Bank. The Rectory Fete Our annual Rectory fete in 2024 had something for everyone, including a 1922 steam tractior) engine and an under IO'S driving challenge. In addition to our many regular stalls we were pleased this year to welcome our Bell Ringers stall and the return of face painting for children. Entertainment was provided by a Rock choir, a Brass Band and The Street Party trio. We were blessed with perfect weather for the day which encouraged people to stay, spend money and enjoy the entertainment. Thanks to the hard work of our many volunteers and the generosity of our village community we ra ised a fabulous gra nd total of £8,082. 1170 Charity 1170 is a separate Charity from the church, with the Trustees being from the wider community This independent charity continues as before. No grants for repairs were requested this year. 1170 Outreach and Annual Mission Giving St Nicolas, church family are very mindful of the need to focus both locally and in the world at large. The re-assessment carried out by the Outreach & Mission Team has included charities and organisations with whom we have an existing relationship and a couple that are new to us. The financial support is indicated. In 2024 grants were made to Rowleys Centre for the Cranleigh Community I£IOOOI, Jigsaw Plus1£2,0001 based in Dunsfold Park with its commitment to supporting vounE adults with Autism. A Rocha UK1£2,0001, a Christian charity focussed on protecting and restoring the environment- for God, nature and all people. Ride4AWoman l£lOOOI aimed at helping women socially and economically in the local community of Bwindi, Uganda. Hope into Action I£IOOOI, to mobilise, unite and unleash Christian prayer, investments, donations and relationships to fight the injustice of homelessness. Christian Aid1£15001 to fight injustice, respond to humanitarian emergencies, campaign for change. United Society for Partnership in the Gospel I£IOOOI, partners with churches and communities worldwide in God's mission to enliven faith, strengthen relationships, unlock potential and champion justice. Tear Fund I£IOOOI, working directly, and/or alongside local partners and churches, in underserved communities in more than 50 countries to tackle complex poverty. Other donation5 were made in the year to the Children's Society, following the Christingle Service, and donations to various charities were ma de followi ng reti ring collections. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31" December 2024 Page 15 Letting and Rental Income The hiring out of the Church Rooms brought in a reduced income this year, of £23,363.10. In addition to hiring out the church rooms they are well used by the Parish for a variety of Church and Community activities including the Toddler group, Mothers, Union, PCC meetings, refreshments after services, social committee events and other social gatherings. Lloyds Bank continued to take space in the church car park until the end of 2024 when their mobile banking services ceased to operate. The curate's house in Orchard Gardens has been let out for 2024 whilst a property owned by the Diocese is being rented for the current curate. Parish Magazine During 2024, we continued to produce and distribute a full colour, glossy magazine each month, thanks to the efforts of everyone on the magazine committee. The members of the committee were Fiona Cantelo, Margie Nursey, Josephine Scurry, Jackie Vale, Nicola Craven-smith, Michael Wild (who acts as our in-house photographer) and Peter Bond. Annie Cotterill also made a valuable contribution by overseeing magazine distribution. Each month, one of the five people on the editorial team - Margie Nursey, Josephine Scurry, Nicola Craven-smith, Peter Bond, and Fiona Cantelo - kindly gave of their time to put the magazine together. We are very grateful to the various parishioners who send in articles each month, but please bear in mind that we are always seeking interesting new articles and photographs from other contributors. This year, largely due to the initiative of Michael Wild, we included once again a series of profiles of members of our church community. The print run for each month was 400 copies, most of which were distributed by 32 volunteers to homes and public buildi ngs in the village. We are most grateful for their assistance. We also continued to leave copies of the magazine in the church for individual purchase. In addition, some 20 copies were posted each month to interested organisations and people who have moved awav. Subscribers now make payments either by internet banking or by chequelcash given to the magazine treasurer, Jackie Vale, who then provides an invaluable service by logging and paying in the subs. We are pleased to report that the income from advertising and subscriptions exceeded the expenditure by over £ 1,600. Once again, Nicola Craven-sm ith did a splendid job of chasing up and liaising with advertisers, and all slots were filled. Due to the prevailing commercial pressures on businesses, we decided to keep the same advertising rates as for 2023. The cover price of each magazine also remained the same. Many thanks to our printer, C&A Tickner Ltd. who has been most helpful and supportive, producing a high qualitv product for our readers. Stewardship Recorder's Report The table below provides some detai15 of regular Church income and shows a continuing fall in overall amounts. Gift Aid relief cannot be claimed for contactless giving unless a declaration accompanies the donation which is rarely the case, As previously mentioned, there is a need to address the level of giving to ensure the Church has sufficient funds protect its reserves and enable St Nicolas Church to fulfil its mission. Donation Scheme Parish Giving Scheme PGS Gross PGS Number of Givers 2022 £54,633 48 2023 £58,192 49 2024 £55,175 47 Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 16 Standing Order, Blue & White Envelopes Gross Standing Order, Blue & White Envelopes Gift Aid Claimed £71,332 £61,212 £56,672 £17,833 £15,303 £14,166 Gift Aid Small Donation Scheme Gift Aid Claimed (Financial Yearl £119 £455 £2000 FINANCIAL REVIEW Summary Total income for the yearwas £261,130 (2023: £240,938) of which £249,870 was in the General Fund {2023: £2247361. Total expenditure in the year was £243,379, a small increase from £239,447 in 2023 almost entirely from increased maintenance on church buildings and churchyard in the year, Total reseNes at the end of 2023 (excluding those relating to fixed assets) were £167,38612022: £149,635}. The increase in reserves reflects a surplus in the General Fund of £19,942, and £11,760 of funding for a potential future Outreach Leader. Inversely there was a reduction in the building fund of £13,951 Unrestricted Funds In 2024 the General Fund recorded a small surplus of £5,991. Total General Fund income increased to £243,379 from £239,447 in 2023. A significant part of the increase came from a legacy received early in the year with the remainder from car park charges. However, voluntary income reduced again this year by a further £7,149 from the previous year reflecting a trend seen in recent years, Income in most other areas increased including Church Room lettings and rents received1£7,176},I, Fundraising Events1£464} Expenditure in the General Fund of £229,428 was a reduction of £8,169 on 2023 with expenditure on employment costs down by £5,798 and church rooms down by £6,501 whilst churchyard running costs rose by £4,360 Restricted Funds Restricted Funds decreased by £2,191 from £1,301,663 at the end of 2023 to £1,299,472 at the end of 2024. This is a net movement of the aforementioned funding for a youth leader and a decrease in the building fund. Of the total £1,280,000 relates to Land and Building fixed assets which were unchanged in the year. Investment policy It is not the policy of the PCC to speculate when investing reserve balances, but it is the policy to maximise fi nancial returns whilst taking a low approach to risk. During the year the PCC retained its holding of income shares in The CBF Church of England Investment Fund as a means of improving financial returns on its reserves in the medium term. Other reserves, not required for short-term working capital requirements, are held on deposit with the Central Board of Finance of the Church of England benefitting in the year from higher interest rates. Reserves Total reserves at the end of 2024 were £1,447,386 an increase in the year of £17,751 reflecting the surplus in the General Fund. donations to the Outreach Leader's Fund and limited expenditure in Restricted Funds. Tangible Fixed Assets account for £1,280,000 of reserves leaving a balance £167,386 for future expenditure and Trustees Annual Report and Financial Statements of the PCC St N icolas Church, Cranleigh Year Ended 31" December 2024 Page 17 workingcapital requirements of the Parish.. It is the policy of the PCC that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least three months, expenditure of the General Fund. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the PCC'S current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. th Approved by the Parochial Church Council on 6 April 2025 and signed on its behalf bv: Rev Canon Roy Woodhams Date Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31" December 2024 Page 18 BALANCE SHEET AS A T 31 DECEMBER 2024 2024 2023 Note FIXED ASSETS Tangible Investmenl 1,280,000 19,897 1,299,897 1,280,000 19,897 1,299,897 CURRENT ASSETS Debtors Short term deposits Cash at bank and in 13,397 114,700 42,148 170,245 10,819 108,380 24,065 143.264 CURRENT LIABILITIES 22,756) {13,526) NET CURRENT ASSETSI ILIABILITIES) 147,489 129,738 TOTAL ASSETS LESS LIABILITIES 1,447.386 1,429,635 PARISH FUNDS 9&10 Unrestricted Restricted 147,914 1,299,472 127,972 1,301,663 1,447,386 1.429,635 Approved by Ihe Parochial Church Council on April 6th 2025 and signed on Its behalf by: /// Reverend Canon Roy Woodhams Chairman Alistair Smith Ac￿lA Hon. Treasurer Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31" December 2024 Page 19 Trustees Annual Report and Financial Statements of the PCC St Nicolas, Cranlelgh NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 1 ACCOUNTING POLICIES The financial statements have been prepared in accordan￿ with the Church Accounting Regulations 2006 together with the relevant requirements of FRS102 (Financial Reporting Standards)., the recommendations of the SORP 2015 (Statement of Recommended Practice) and the selection of appropriate accounting policies that comply with FRS102 and the SORP (2015) The financial statements have been prepared under the historical cost convention. Valuation of investment assets and freehold buildings are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are infomial gatherings of church members. Funds Unrestricted Funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Other funds, designated for a specified purpose by the donor, are held as Restricted Funds. Incoming resources Voluntary inGome Donations re￿iVed are recognised as income in the year in which they are received and are accounted for through Funds, as set out in note 10, in accordance with the terms under which the donation is given. Collections are recognised when received by or on behalf of the PCC. Regular giving under Gift Aid is recognised when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the funds are re￿dived into the PCC bank. other income Rental income from the letting of church premises is recognised when the rental is due. Income raised through parish activities and similar events is accounted for gross. Income from investments Interest and dividend income, which is received gross, is accounted for when it is re￿ived. Trustees Annu31 Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31" December 2024 Page 20 Trustees Annual Report and Financial Statements of the PCC St Nicolas, Cranleigh NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024 Resources expended Expenditure is generally recognised when it is incurred and is accounted for gross. Grants Grants are made under Mission Giving each year up to the maximum the PCC considers reasonable and affordable. Activities directly relating to the work of the ChurBh The Diocesan Parish Share is paid to the Guildford Diocesan Board of Finance in accordance with the amount advised annually. The Parish Share covers an allocated share of total Diocesan ministry, education, development, management and administration costs. The amount payable for the year ended 31st December 2024 has been paid in full. Fixed Assets Consecrated property and movable church fumishings Consecrated and beneficed property of any kind is excluded from the accounts by s.10 of the Charities Act 2011. All expenditure incurred in the year on consecrated or beneficed buildings, on individual items under £10,000, or on the repair of movable church furnishings is written off. Movable church furnishings held by the Rector 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 at any reasonable time. Freehold Land and Buildings Freehold Land and Buildings are included in the accounts at their open market values. The last valuation was carried out for the 2019 accounts other fixtures, fittings and office equipment Individual items with a cost of less than £10,000 are written off on acquisition. Investments Investments are included in the accounts at their market value on the 31 st De￿Mber. Current Assets Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short term deposits represent cash held on deposit with the Central Board of Finance of the Church of England. Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, December 2024 Page 21 Trustees Annual Report and Financial Statements of the PCC St Nicolas, Cranleigh NOTESTO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024 INCOMING RESOURCES Unrestricted Restricted Funds Funds TOTAL FUNDS 2024 2023 2{a) Voluntary income Regular giving from donors Collections Sundry donations Income tax recoverable on Gift Aid 98,088 14,286 9,165 25,631 9,000 107,088 14,286 10,125 25,631 108,005 9,658 13,146 30,745 960 Total 2024 Total 2023 147,170 151, 652 9,960 157,130 16,335 161, 554 2(b) Other voluntary incoming resources Legacies 5,000 5,000 5,000 Total 2024 Tot812023 5,000 250 5,000 1, 000 2{c) Incoming resources from charitable activities Church rooms letting and rents Magazine income rents Miscellaneous sales Fees paid to the PCC Church events and fundraising 24,000 6,976 24,000 6,976 33,819 1,616 12,549 14,167 33,771 7,321 1,616 12,549 14,167 3,106 11,084 15,695 Total 2024 Total 2023 59,308 61, 784 93,127 70, 977 2(d) Incorne from investments Dividends Interest 543 5,066 417 4,315 543 5,066 Total 2024 Total 2023 5,609 1, 329 4,732 87 5, 609 2(e) Other incoming resources Grants 1,141 1,141 1,141 Total 2024 Total 2023 1,141 2,071 1, 141 7, 392 1, 141 TOTAL INCOMING RESOURCES Total 2023 218,228 217,086 9,960 261,130 23,814 240, 287 Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31" December 2024 Page 22 Trustees Annual Report and Financial Statements of the PCC St Nicolas, Cranleigh NOTES TO THE FINANCIAL STATEMENTS (contlnued) For the year ended 31 December 2024 RESOURCES EXPENDED Unrestricted Restricted Funds Funds TOTAL FUNDS 2024 2023 3{a) Cost of generating voluntary income Stewardship costs 97 97 89 Total 2024 Tolal 2023 97 92 97 89 3(b) Charitable activities Mission giving 10,000 10,000 11,850 Total 2024 rotal 2023 10,000 11,200 10,000 11,850 3(c) Church activities Ministry.. Diocesan parish share Rector's housing Rector's working expenses Curate's housing Curate's working expenses Church running expenses Church maintenance Upkeep of seNices Employment costs Young People's Minister activities Upkeep of churchyard 116,005 947 2,987 22,310 1,124 14,496 4,128 2,547 6,100 574 6,143 116,005 947 2,987 22,310 1,124 14,496 18,079 2,547 6,100 574 6,143 118,575 653 2,828 24,529 1,554 15,364 5,478 2,662 4,852 90 2,541 13,951 Total 2024 Total 2023 177,361 172, 155 13,951 28,133 191,312 179,126 3(d) Activities related to generating funds Magazine expenses Church Rooms expenditure Other expenditure 4,752 9,137 4,752 9,137 966 5,236 17,368 198 Total 2024 Tolal 2023 14,855 18,196 14,855 22,802 3(e) Church management and administration Audit fees Administration Employment costs 3,000 7,333 16,782 3,000 7,333 16,782 2,748 7,772 15,060 Total 2024 Total 2023 27,115 22,920 27,115 25, 580 TOTAL RESOURCES EXPENDED Total 2023 229,428 224,563 13,951 243,379 28, 133 239, 447 Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh - Year Ended 31, December 2024 Page 23 Trustees Annual Report and Flnancial Ststements of the PCC St Nicolas, Cranleigh NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024 STAFF COSTS 2024 2023 Wages and salaries 22,882 19,912 these costs ref lect all employment costs incurred by the parish FIXEDASSETS Tangible fixed assets Consecrated and benefice property are not included in the accounts. Moveable church fumishings held by the Rector and Churchwardens on special trust for the PCC and which require a faculty f or disposal are inalienable property, listed in the Church's inventory. The Church Rooms, adjoining office and Hazelwood Room (valued together) and 22 Orchard Gardens are included at open market including land values as revalued by Oxborough Chartered Surveyors f or the 2019 accounts. Off ice and Church Rooms equipment with an individual value greater than £1,000 had previously been capitalised and depreciated. In 2021 the Fixed Asset policy was changed to only capitalise ind ividual assets with a value greater than £10,000 of which there have been none in recent years. The remaining book va5ue of the equipment assets has been f ully depreciated since 2021. Buildings Equlpment Total Open Market Value Church Rooms 22 Orchard Gardens Sub total buildings 735,000 545,000 1,280,000 735,000 545,000 1,280,000 Equipment Original Cost 14,259 14,259 Additions in year Total 1,280,000 14,259 1,294,259 Depreciation to 31112123 14,259 14,259 for 2024 Total Depreciation 14,259 14,259 Net Book Value 1,280,000 1,280,000 Trustees Annual Report and Financial Statements of the PCC St Nicolas Church, Cranleigh - Year Ended 31" December 2024 Page 24 Trustees Annual Report and Financial Statements of the PCC St Nicolas, Cranleigh NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024 INVESTMENTS 2024 2023 Income Shares 19,897 19,897 In August 2022 the PCC acquired 880.20 Income Shares in The CBF Church of England Investmenl Fund at a cost of £20,000. Given market instability at the moment it was decided it would be prudent not to revalue these this year although the dividends have been recognised in DEBTORS 2024 2023 lax recoverable 5,878 Prepayments and accrued income 13,397 4,941 Income tax recoverable represents amounts due from the Inland Revenue, in respect of gift aided donations made in 2023,which will be received in 2024. Prepayments and accrued income include amounts due to the PCC at 31st December 2023 bul received in 2024, and amounls paid in advance for services received in 2024. CURRENT LIABILITIES 2024 2023 Accruals 22,756 7,089 Deferred income Accruals mainly include invoices received after 31 st December 2024 for goods and services provided in 2024. The largest element ofthis is for rentthatwas not charged to us in the second 6 months ofthe year but is now paid. ANALYSIS OF ASSETS BY FUND Unrestricted Funds Restrlcted Funds Total Funds Tang ible fixed assets 1,280,000 1,280,000 Investfnents and bank balances 156.848 26,534 183,382 Debtors 13,397 13,397 Current l labilities {22,756> (22,756) Trustees Annual Report and Financi31 Statements of the PCC St Nicolas Church. Cranleigh Year Ended 31, December 2024 Page 25 Trustees Annual Report and Flnanclal Statements of the PCC St Nleolas, Cranleigh NOTES TO THE FINANCIAL STATEMENTS {continued) For the yearanded 31 Decombor 2024 10 FUND DETAILS Balancg Incom Ing Resources R8valuations 01.01.2023 Rgsources Expanded Gainsl(L088eBI Transfers Balance 31.12.2024 Unrestrlcted General Fund 49.420 249,871 {239.447) 60,504 PCC Bullding Fund 78,552 (819) 78.713 Total Unrestricted Rostrictèd Outreach Leader's Fund 12.152 11,260 23,412 Church Building Fund 7,656 14,838) 2,902 Audio Visual Fund 1,855 1,855 Christmas Day Lunch Fund Land & Buildings 1,280,000 1,280,000 Toial Reslricled TOTAL FUNDS 11 CAPITAL COMMITMENTS At the year end there were no capital commitments contracted for but not provided for within the accounts (nil at end 20231. Trustees Annual Report dnd Financial Statements of the PCC St Nicolas Church, Cranleigh Year Ended 31, Decembef 2024 Page 26 CHARITY COMMISSION J FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Indepei)dent Examiner's Repoft Report ts) tho trustoosl members ol The Parochial Ch￿Ch Council of Iho Ccclcsiaslical Parish ol Cranlcy othorwiso Cranloi9h On accounts for the yoar onded 31 Deccmbor 2024 Charity no (if any) 1131701 Sot oui on pagos I rop(xt lo Ihc truslccs on my cxaminaiion ol Iho accounls ol iho above charity ('the Trust.) lor Ihe year ended 3111212024. Rosponsibilitios and basis ol roporl As tho charily's Irusloos, you are iesponslblo for Iho prop<1ralion ol Ihc accounis in accofdanco wilh Iho roqu¥cmonis cl tho Charits'os Ac12011 {Yhe Act"). I repixi in respcct ol my cxamination ol Il)0 Trugt's accounls carried out undor sociion 145 01 the 2011 Acl and in carrying oui my examination, I havc lollcNied all Iho applicablo Dircclions givon by Iho Chariiy Comfflission undor Scclion 145(S1(b) of thc Aci. Independent The charity's gross income exceeded £250,000 and l ani qU