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← The Parochial Church Council Of The Ecclesiastical Parish Of St Andrew Roxbourne Harrow

2023-12-31-accounts

ARROW ThE(FIURCH OFENGLATr41 S, ANDREW'S CHURCH ROXBOURNE urne. ANNUAL REPORT ON THE PROCEEDINGS OF THE PAROCHIAL CHURCH COUNCIL AND THE ACTIVITIES OF THE PARISH GENERALLY and the FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL fot the ejjded 31" DECEMBER 2023 Approved by the Council at its meeting on Tuesday 16" April 2024 Rey. Lyndots North (Vicat ChairnI￿} Oluketyi Aitia (Church Warden) Gary Wi]iam8 (Church Warden) Joyee Nickolay Ofc Secre¥) (Hott. Tteasuterj

[BLANK PAGE]

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL 2023

OUR MISSION: “TO KNOW CHRIST AND BE SENT”

1. Prayer, Worship, Bible study and Parish Outreach

1.1 The Church was not closed during 2023. Most of the regular worshippers attending in person many choosing to wear a mask. Communion wafers were given to communicants by the Vicar. Wine was offered with a majority take-up; a few communicants choose not to drink from the cup.

1.2 The main Sunday service continued throughout at the new start time of 10.00 am. The average attendance at the 10.00 am service for the same period including August averaged 82 members. The Sunday Service continued to be recorded and the link sent out by e-mail or WhatsApp and was available on the website.

1.3 The 8.00 am service resumed during the year with an average attendance of about 7 regular worshippers, including the Vicar. From time to time this was supplemented with 2 to 3 additional worshippers. There is no 8.00 am service in August.

1.4 Morning Prayer took place at 9.00 am every weekday with a communion service on Wednesday mornings starting at 9.30 am with an average of 8 attendees.

1.5 The Vicar took 5 funeral services at the church and had conducted 9 other funeral services at the crematorium. Bobbie Nadkarni (son of the first Vicar of St. Andrew’s, Rev. Edward Nadkarni) died in Rio on 17[th] April. A rose tag, in memory of Bobbie, was added to the Rose in memory of his brother Ted who died in January 2021.

1.6 The Vicar and David Alleyne, our lay Pastoral Assistant, took home Communions as the need arose. Our Pastoral Group, comprising David Alleyne, Sue Broatch, Enid Scott-Kerr, Kulan Mills and the Vicar met regularly after Wednesday morning services to review the pastoral needs of the of the Parish. Healing prayers in the Lady Chapel at the end of communion at the 10.00 am service had re-started towards the end of the year. Other ways of keeping in touch with pastoral needs and care were found via use of the internet.

1.7 David Alleyne continued with the bereavement care ministry, which concentrated around two events. The Annual All Souls’ Service was organised by Enid Scott-Kerr on Sunday 30[th] October at 10.00 am. The Lights of Life Tree was put in place during Advent, with the Vicar providing the tree and Mol Rowat organising the prayer cards and writing facility.

1.8 Lent Group Meetings 2023 The Lent study for Lent (devised by the Church Urban Fund), was “Growing Good". The first week of Lent meetings in 2023 was week beginning Monday 27th February. The five Group Leaders were Susan McLeod, David Alleyne, Pam Storey, Keith Nicholls and The Vicar. Thirty members of the Congregation attended.

1.9 Other churches using our premises operated as follows: The Korean Church met every Sunday continuously throughout the year; Friends of Christ (Tamil Church run by multi-generational Tamil Christians) met every first and third Sundays; and Holy God Ministries (a Tamil Church run by and for new Christians of mainly Hindu background) met continuously every Sunday throughout the year.

1.10 Several of our congregation continue to subscribe to the New Daylight Bible Study notes run by the Bible Society. These books are issued 3 times a year and provide a very interesting and thought-provoking insight into understanding the Bible. We thank Gill Moore for continuing to organise this service.

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Communication also took place with as many parishioners as possible, through E-mail, WhatsApp, text messaging and post. Our thanks are due to Wendy Godwin who organised and maintained the system.

1.14 STAR LINK

Our weekly parish bulletin, giving the Sunday Collects and the Readings, topical notices and future events was maintained during the year. It contains the Old Testament, New Testament and Gospel readings and the welcome addition of coloured pictures thoughtfully introduced when appropriate by Sue McLeod who also prints the leaflet each week. We are grateful to Susan for her continued diligence in this task.

2 Working with Young People

The Group is led by Barbara North, Gill Moore, Brenda Udall, Sue Jull and Annie Dawson which works on a rota basis. Each session focuses on a Bible story linked to the Lectionary where possible and includes teaching, crafts, food and games The children and young people are generally taught in one group but may separate for more in depth questions and study when older children are present.

The children continue to have a regular slot at the end of the 10.00 am communion service to report back on what they have learned.

The volunteer team is strong and supportive, giving time to setting up, which takes roughly an hour and a half and clearing up which is less as parents also help to some extent. The weekly entrance fee of £2 per family pays for all equipment. In August 2023 we acquired and erected a new shed in the area behind the halls to store large play equipment. We also started to use the church card machine as an alternative to cash for entrance.

As the winter set in we experienced heavy rain and flooding in the under-stage storage area which is an ongoing problem.

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Little Steps has maintained a steady flow of new families, which also links into Messy Church. We receive. donations of toys from time to time which adds to our collection as some need replacing. The whole team is dedicated to creating a welcoming environment for our diverse community and our shared vision is to bring our Christian faith to all the people we meet at Little Steps, young and old.

2.4 Holiday Club We had an excellent Holiday Club in the Summer with 100 children attending over 3 day with approximately 80 each day. The children are aged 5-10 years. We had 15 helpers who fulfilled a variety of roles including leading a group, running a craft or initiating and supervising games on the field.

Our ‘ Mission Impossible Holiday Club’ focussed on the seemingly impossible task of going into all the world and sharing the good news of Jesus and finding out that everything is possible with God.

Our aim as always, is to share the love of Jesus with our community in an exciting and accessible way, and we look forward to doing it again this year.

2.5 St Andrew’s Youth St Andrews Youth Club meets every Friday during term-time between 7-9 pm. The Youth Club is community based and attracts young people from all faiths and none. We currently have 35-45 regular attenders on a weekly basis with over 100 young people on our register. This includes both boys and girls.

We use all our facilities across the site, including basketball in the car park, football on the field, Dodgeball in the large hall, table tennis, board games, table football, table tennis and pool in the Youth Centre.

We are a Christian Youth Club and provide opportunities for the young people to talk about faith in a small group from time to time and also have a whole group prayer at the end of each session.

Some of our young people also now attend our Youth Club on Sunday Group. Our aim is to provide a safe environment for the young people to relax and have fun in and to provide positive adult role models. As Christians we also provide opportunities to share our faith through our words and actions.

We currently have 14 volunteer helpers helping on a rota basis. As with all our groups we are always looking for additional help as each week we require a minimum of 6 helpers to maintain the safeguarding criteria. If you think you could help in any capacity, please let Rev’d Lyndon North and Barbara North know.

2.6 Youth on Sunday This is our Young Peoples Group for Youth aged from 11 years. This group is led by Ayo Aina and Deke Adebambo. They meet on a monthly basis to discuss aspects of the Christian faith.

2.7 Scout organisations.

Personnel: Group Scout Leader – Connor Liberty; Beavers (6-8) – Darrell Courten; Cubs (8-10) James Courten; Scouts (10-14) Darrell Courten

The Beavers, Cubs and Scouts are still very active and numbers have remained steady over 2023 and are always looking for new starters. We now have a new leadership team and we hope the Group continues to grow. Thanks go to everyone at St Andrew’s Church for their support and continued friendship.

We have grown our team at 9th Roxeth to now include: three new trustees, two more Scout section leaders to support Darrell Courten, one new Cub section leader to support James and Anne, and a new Beaver leader to also assist Darrell.

Our numbers for Cubs and Scouts have grown exponentially (we now have introduced a waiting list for new starters). However, our beaver numbers are down from last year. This is due to Beavers moving onto the older Cub section. We have thus far struggled to introduce new beavers to replenish these losses.

A plea to church members to send any potential new beavers our way. We are looking for Beavers who are 6 years old (and no older) as the cub section is full and we do not want them to move on too quickly.

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Our thanks to the church for the use of the wonderful space every week, and for the church recently allowing the beavers to look around the church to learn for their 'Faith' badge.

of the Safeguarding and Clergy Discipline Measure 2016) that our vicar, churchwardens and the PCC as a whole “have due regard to guidance issued by the House of Bishops on matters relating to the safeguarding of children and adults”. See the latest information on the following websites: htps://www.churchofengland.org/more/safeguarding#na htps://www.churchofengland.org/safeguarding/promotng-safer-church/policy-practceguidance

Our Church Safeguarding Officer (CSO) is Mrs Marita Brown (from 4[th] January 2017).

Gill Moore has continued as the Section X checker” – confirming identities and processing the necessary on-line Disclosure & Barring Service application process through the Diocese.

All organisations using St. Andrew’s premises are also required to have and have confirmed that they have suitable Safeguarding Policies in place which meet Diocesan requirements or have agreed to and signed the Parish Safeguarding Policy issued by the Diocese.

All hirers of the church premises are required to agree to and to sign a hiring document containing a paragraph about the Parish Safeguarding Policy.

The Vicar and the CSO and all PCC members have undertaken all safeguarding training courses required by the Diocese, including ‘Raising Awareness of Domestic Abuse’ which was completed by all in November 2023. All members of the current PCC are up to date with their safeguarding training requirements. The CSO continually tries to be aware and follow up the latest Diocese Safeguarding Requirements as they arise and to approach other new volunteers helping in various groups to encourage them to do the relevant training. As all safeguarding training needs to be renewed every 3 years, this is an ongoing task.

The CSO started to complete the Parish Dashboard in summer 2023, a safeguarding tool which the Diocese is encouraging all parishes to complete. This covers all aspects of safeguarding and allows the Diocese to see all the safeguarding measures in place within our own parish. In March 2024 we have now reached Level 3 of the Parish Dashboard (out of 3 levels) and are running at 90% progress, which is above the average of most parishes.

Safeguarding information and contact numbers are displayed at various locations on the Church premises.

Information concerning Safeguarding in the Church can be found on the Parish Website: www.standrewsroxbourne.org.uk

Marita wishes to thank everyone who has helped to answer questions to aid her role and to thank all the people for doing the required safeguarding training for all the various responsibilities they have.

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3 Working with adults, social and community events

3.1 St.AR Friends ( St. A ndrew’s R oxbourne Friends )

Sadly, Pam Storey, leader of the group for 16 years, after a great deal of careful consideration and prayer, stepped down in 2022, mainly due to her mobility problems. It is a joy to know that a lot of members still keep in touch with each other and some of the helpers too! A thank-you lunch was held for Pam after the morning service on 19th February.

3.2 Social Committee

We had a very enjoyable and successful picnic to celebrate the Kings Coronation in May. Unfortunately, the weather was not good enough to hold this event outside but we managed to fit everyone in the main hall with the bouncy castle! The children thoroughly enjoyed the bouncy castle. Wendy Godwin organised a very successful biscuit making competition. We had over 100 people attending this event, the majority of whom were not members of our congregation, so it was a good community event.

We had a very successful fun quiz on September 30[th] . It was very well attended with Roger Moore writing the questions and Rebecca Pennells as quiz master. We raised over £ 1,009, which was jointly shared between St Andrew’s and the Amasango School, of which Rebecca is a trustee.

We had a very enjoyable Harvest Lunch at the beginning of October.

The Christmas Market in November was well attended. We had the traditional stalls as well as some new ones. The Father Christmas Grotto was superb and a very busy Father Christmas, ably assisted by his elf, met over 90 children. We raised nearly £3,000 for this community event.

4. Music

4.1 Music and Choir and Servers

Although we presently have no permanent choir, a group of just over 20 singers were able to come and lead a Carol Service the weekend before Christmas with a varied mix of popular items for all to sing and a number of more specialist carols for choir alone. It was well attended despite the competition of various local Christmas concerts. St Andrew's was also represented once more in the 60-strong choir for the annual Deanery Choirs’ Festival service held St John’s Church, Greenhill, central Harrow in October.

5. Donations to charities

We encourage church members to take individual responsibility and ownership for giving to missions and other good causes of their choice, so that as a church we can devote what resources we have to local mission. However, we continue to promote seasonal appeals as follows (where applicable, the sums quoted include tax refund through Gift Aid):

Lent 2023 The DEC (Disaster Emergency Committee) fundraising for earthquake relief in Turkey and

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Syria was selected as the Lent charity. £1,019 was paid in May 2023.

Christian Aid Week - £557 was raised at a Big Brekkie on 14[th ] May in the church hall between the two morning services. Thanks are due to Rebecca Pennells for organising and running the event. As it was not possible to organise door-to-door collections during the last few years, this has become a regular way of raising funds in the future.

Friends of Amasango - A UK based Christian that supports learners at the Amasango School in Makhanda, South Africa, was supported by raising and paying £ 510 at a Quiz night (that also raised funds for the church) run in September. The money funds food, toiletries, basic clothing and in some cases shelter for the children.

Harvest 2023 - Noah's Ark Children's Hospice was selected as the Harvest Charity. £700 was raised and paid in October.

Christmas 2022 and 2023 - Three charities were selected in both years for support during Christmas.

6. Who’s who in the Church

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Deanery Synod 1 per 57 on the Electoral Roll and the figures are rounded up from 57. As we have between 114 and 171 on our Electoral Roll our deanery representation is recorded as 3 members.

Its members are the trustees and are elected by members of the church who are registered on the parish's Electoral Roll. A list of members of the PCC for 2023 is given in Appendix A. The list of current members is posted in the church porch. The vicar is the Chairman of the PCC. The Church Wardens, and Deanery and Diocesan Synod representatives are ex officio members of the PCC. There are up to 12 directly elected members who are appointed to serve for three-year terms, with a few members standing down each year and eligible for further election subject to a person not serving continuously for more than six years without standing down for at least one year. The PCC also has power to co-opt up to two additional members.

To avoid conflict of interest, PCC members should not normally be paid by the church for services. David Alleyne received payment as verger at funerals. Apart from reimbursements for purchases made on behalf of the church, no other payments were made to PCC members.

7. The work of the PCC

8 Estate Management

As one member has commented “We are in the mission business – with sacrificial giving – and not that of real estate”. However, we are stewards of buildings and a site which occupies nearly two acres of potentially very valuable land. Matters involving care and use of our premises do occupy a lot of time for the PCC, standing committee, wardens and sub-committees.

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from the Estate Agency, GGHomes, on a commission free basis. She also advises on any repairs needed and liaises with the churchwardens on tenancy matters. The annual shorthold tenancy agreement was renewed in December 2023. The rent is paid directly by monthly standing order into the church's bank account.

Fluctuation of the power supply, in January, to the site has caused the replacement of two circuit boards on the main boilers and two relay contact units on the youth centre heating. The suspected leak is still under investigation.

There has been no major work completed this year, other than a power supply provided to the servers’ vestry.

9 Finance.

The Treasurer’s report on the Financial Accounts follow this report.

Independent Examiner

Mr Noel Rajaratnam of 19 Deane Ave, Ruislip, HA4 6SP continues to be the independent examiner. Mr Rajaratnam has examined the accounts other financial statements that follow.

Volunteer Workers and Finance

Many members devote many unpaid hours of work to St. Andrew’s in various capacities, which saves the church thousands of pounds. However financial giving has been holding at a steady level but not increasing in line with increases in cost. Ageing membership is reflected in the reduction in numbers of both money giving and volunteer workers. This needs to be reversed by recruitment of new members and volunteers and there are good signs that this is happening. Our hall let income continues to sustain our income. We took a decision in late 2023 not to let our hall on Sundays and this will reduce our income slightly but we expect to increase out weekday letting to compensate for it. A single family tenancy has secured our flat income since December 2022.

We are expected to meet our true cost of the common fund set just above £92k but we have been

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allowed to pay £40K in 2021, £48 in 2022 and £60K in 2023 and £66K in 2024. It will be difficult for us to meet our full cost in the near future without substantial increase in voluntary income. Our operational cost is running at £2,700 a week. Our members contribution including donations (excluding a one-off legacy donation of £47k in 2023) contribute £1,150 a week, just 42% of the cost.

Our letting income from Halls and the Flat helps us to bridge the gap and then to begin restore reserves. We need to increase the number of people in committed giving as well as amounts given per person. Recent increases in new church attendees gives us hope that this is possible. Giving has been relatively static in recent years and our aim is to get more worshippers into the church.

10. Wider Outreach to the Community

10.1 Our premises continue to be used extensively by Church groups, the Uniformed Organisations and outside lets - some of which are long standing.

10.2 We were pleased to provide the venue once more for our Uniformed Organisations to put on a firstclass bonfire and fireworks display on Saturday 4[th] November with church members assisting.

10.3 M eetings of the local Churches Together in South Harrow take place every three months. Recently they worked together in providing warm spaces. Their website is:

htps://connectngsouthharrow.wordpress.com

and has information about the 6 churches in South Harrow: Christ Church Roxeth; Roxeth Free Church; St Andrew’s Roxbourne; St Paul’s South Harrow; South Harrow Baptst Church and South Harrow Methodist Church.

11. In Conclusion To save space, the many who have contributed to the well-being of St Andrew’s, both those mentioned by name above and the many unnamed, have not been thanked in the body of the report, but the PCC would like to conclude by saying how grateful we are to all who have given time and talents.

NOTES

  1. The normal address for external correspondence to the PCC is: The Vicarage, 89 Malvern Avenue, Harrow, Middlesex, HA2 9ER and marked as appropriate for the attention of the PCC Chairman, Secretary or Treasurer.

  2. The PCC's bankers are: HSBC plc

  3. The Independent Examiner of the PCC's accounts is: Mr Noel Rajaratnam of 19 Deane Ave, Ruislip, HA4 6SP.

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APPENDIX A

PCC MEMBERS, 2023

Vicar (Chairman) and ex officio

Rev[d] Lyndon North

Mrs Kemi Aina Warden (from April 2019) Mr Gary Williams Warden (from May 2022) NOTE: Wardens are elected or re-elected every year normally for a maximum period of 6 years.

As Deanery Synod Representatve and ex officio 2020 – 2023

Mr Paul Hart

Mrs Susan McLeod

As Directly Elected Member

Mr David Alleyne (May 2022 – April 2025) Mrs Marita Brown (April 2021 - April 2024) Mr Orley McIntyre (April 2021 – April 2024) Mr Kulan Mills (April 2021 – April 2024) Mrs Gill Moore (April 2021 – April 2024) Mrs Joyce Nickolay (April 2021 – April 2024) Mrs Barbara North (April 2023 - April 2006)

Already served 6 years followed by a year’s break Elected for a second term

NOTE: Members are elected for a 3-year period and can only stand for 6 years before being required to stand down.

STANDING COMMITTEE

The Vicar and Churchwardens are members ex officio of the Standing Committee.

Mrs Kemi Aina, Churchwarden Mr Gary Williams, Churchwarden Mr Kulan Mills, Treasurer (elected at the APCM) Mrs Joyce Nickolay, Secretary (elected by the PCC from September 2019) Mrs Marita Brown (elected by the PCC) Mrs Gill Moore (elected by the PCC)

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Parochial Church Council St Andrew's Church, Roxbourne Registered Charity Number 1131727

ACCOUNTS FOR THE YEAR 2023

Page No.

Content

Note: Each Financial Statement shows comparative figures for the year before alongside the current year's figures.

Parochial Church Council of St Andrew's Roxbourne

Notes to the Financial Statements for the Year ended 31 December 2023

Financial Review

2023 can be considered a full recovery year for church finances, after two plus years of pandemic disruption from early 2020 and then, in 2022, facing the church's major Tower repair project. I am please to report that by the end of 2023, we have reached a good level of financial health and and our reserves are at a very high level. The main reasons are noted below.

Income

As in the recent past the stewardship income was steady, and as these are received on a monthly basis, we were able to meet regular monthly payments without touching our savings.

Expenditure

The PCC maintained its committed contribution to the Diocesan Common Fund at £60,000, a figure well short of our common fund cost, which is just above £90,000. We paid near full cost in 2020 but, as the pandemic had a major effect on parish finances, the Diocese accepted what we proposed and justified as affordable giving. These were £40,000 in 2021, £48,000 in 2022, £60,000 in 2023. We have agreed £66,000 for 2024. . These reduced level payments helped us to build our reserves back.

As from late 2022 and until late 2023, we faced high increases in energy costs. In late 2023, we were able to obtain good rates for entering into three year fixed price contracts for both gas and electricity.

Cash and Cash Deposits

Cash, Bank and Savings deposits increased by £ 77,000. As substantial part, £ 46,750 of it was due to a last will donation from the estate of late Len Gray.

Reserves Policy

It has been PCC Policy to maintain a balance on unrestricted reserves amounting to at least three months average expenditure excluding our contribution to the Diocesan Common Fund. On that basis, at the end of 2023, the unrestricted reserves amounted to 27 months of the year's average expenditure.

Risk Policy

Insurable risks are covered by our comprehensive insurance policy with Ecclesiastical Insurance Company. The buildings (except the Vicarage which is not the PCC's responsibility) and contents are now insured for £ 8.4 million.

The flat, which has tenants on an Assured Shorthold Tenancy agreement has had the mandatory landlord's annual safety checks and certification carried out for Gas and Electrical equipment.

The church has a Church Safeguarding Officer and a children's Champion and secures the necessary DBS clearances on those working with children and vulnerable adults. All members of the PCC have completed training on safeguarding and awareness provided by the Diocese.

Approved by PCC on 16 April 2024, and signed on its behalf by PCC Treasurer, P Kulan Mills FCA, FCMA, CGMA Page 1

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE BALANCE SHEET AS AT 31 DECEMBER 2023

BALANCE SHEET
AS AT 31 DECEMBER 2023
FIXED ASSETS
1
CURRENT ASSETS
Debtors
5
Deposits - CBF's CCLA
Bank - Main Account
Bank - Stewardship Account
Cash in Hand
CURRENT LIABILITIES
Sundry Creditors
6
Diocesan Loan
7
NET CURRENT ASSETS
TOTAL NET ASSETS
FUNDS
Restricted
Missions & Charities
8
Roses Fund
8
Organ Fund
8
Church Kneeler Fund
8
Altar Frontals Fund
8
Star friends Fund
8
Unrestricted
General Reserve
9
TOTAL FUNDS		 2023
2022
£
£
13,014
13,014
12,661
26,929
163,724
78,617
14,245
23,275
2,868
2,493
725
63
194,223
131,377
7,713
14,274
-
20,000
7,713
34,274
186,510
97,104
199,525
110,118
877
1,359
433
633
1,333
2,426
1,048
2,869
378
6,938
4,418
192,587
105,700
199,525
110,118

SOFA on page 3 and the Analysis and Notes on pages 4-8 form part of these accounts.

These accounts were approved at the PCC meeting held on 16 April 2024.

----- Start of picture text -----
Chairman
Rev. Lyndon North
----- End of picture text -----

Hon Treasurer Mr Kulan Mills

Page 2

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
INCOMING RESOURCES
Voluntary Income
2a
Activities for Generating Funds
2b
Income from Investments
2c
Income from Church Activities
2d
TOTAL INCOMING RESOURCES
RESOURCES USED
Church Activities
Grants
3a
Activities relating to the work of the church
3b
Church Management & Administration
3c
Exceptional & Non-annually recurring costs
3d
Governance Costs
3e
TOTAL RESOURCES USED
NET INCOMING/(OUTGOING) RESOURCES
NET MOVEMENT IN FUNDS
BALANCES (brought forward at) 1 JANUARY 2023
BALANCES (carried forward at) 31 DECEMBER 2023		 General
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
107,765
8,859
116,624
85,445
111,997
-
111,997
94,440
4,852
255
5,107
1,021
5,053
-
5,053
28,657
229,667
9,114
238,781
209,563
13
6,594
6,607
2,770
130,168
-
130,168
122,511
10,084
-
10,084
9,880
2,215
-
2,215
104,482
300
-
300
300
142,780
6,594
149,374
239,942
86,887
2,520
89,407
(30,380)
86,887
2,520
89,407
(30,380)
105,700
4,418
110,118
140,498
192,587
6,938
199,525
110,118

Page 3

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011, and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC's, and with the Regulations 'true and fair view' provisions. They have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

INCOMING RESOURCES

Incoming resources are included in the Statement of Financial Activities (SOFA) when:

  1. the PCC becomes legally entitled to the benefit of use of the resources and 2. their ultimate receipt is virtually certain; and 3. the monetary value can be measured with sufficient reliability. Grants, donations and legacies are included in the SOFA when any pre-conditions preventing their use by the PCC have been met. Collections and planned giving are included when the funds are received.

Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate. Rental income from the letting of church premises is recognised when the rental is due. (See note below.) Investment income is accounted for when receivable.

The value of any voluntary help is not included in the accounts but described in the annual report.

EXPENDITURE AND LIABILITIES

Liabilities are recognised as soon as the legal or constructive obligation arises. Governance costs include the cost of the examination of the statutory accounts.

Grants and donations are recognised when a commitment has been made externally and there are no pre-conditions still to be met for entitlement to the grant which remain within the control of the PCC.

ASSETS Consecrated and Benefice Property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements. Movable church furnishings These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case.

No value is placed on any movable church furnishings that cannot be disposed of without a faculty, and which are regarded as "inalienable" property held on special trust on behalf of the PCC, and forming part of the consecrated property excluded from the financial statements by the Charities Act 2011. Tangible fixed assets

These are capitalised if they can be used for more than one year and cost at least £5,000. They are valued at cost or else for gifts in kind, at a reasonable estimate of their open market value on receipt. The youth centre and field are included as functional assets of the PCC at a value of £13,014, being the historic cost at acquisition.

No depreciation is provided on buildings as the currently estimated value of the property is not less than the carrying value and, as the remaining useful life of these assets currently exceed 60 years any depreciation charge would be immaterial. An impairment review is carried out at each year-end and any resultant loss identified, quantified, and included in expenditure for the year. Short Term Deposits

These are cash held on deposit either with CCLA or at the bank.

RENTAL INCOME Flat Rent

St Andrew's receives rental income from a property on the site. The property is owned by the London Diocesan Fund along with the associated halls. The building was considered an integral part of the church, with access from the church to the property existing internally. The building was historically used for caretakers. In more recent years the property, which is adjoined/linked to the church has been rented out. The rental income is disclosed in the accounts. The value of the asset has not been recorded within the accounts at either historical cost nor as a revaluation. The historical value is uncertain and considered immaterial as it was built in the 1950s when the entire land site was valued at £1,100. St Andrew's building are insured and the overall insurance value is considered to be £8,400,000 Halls Rent The halls receive rental income on both regular and occasional weekday hire as well as short hourly day lets at weekends. This income is disclosed separately in the accounts.

FUNDS

Unrestricted Funds

Unrestricted funds represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use, or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the Annual Report.

Restricted Funds

Restricted funds are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment Funds

The PCC has no endowment funds.

Page 4

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2a Voluntary Income
Communion & General
Pledges & Stewardship
Tax Refund (Stewardship)
Donations including (Gen) tax refund
Lent offering DEC Appeal Syria & Turkey (2022
Stadbyme)
Christmas Angel Tree (2021 Angel Tree)
Pew Kneeler Fund
Altar Frontals Fund
Star Friends Fund
Tower Project Donations
Food Bank
Christain Aid - Big Breakkie
Friends of Amasango (Quiz night donation)
Roses Fund
Organ Fund
Harvest Charity Noah's Ark Hospice
Christmas Charity: Firm Foundation
Contribution from General Fund
2b Activities for Generating Funds
Christmas Bazaar & Quiz Night (Church part)
Flat rent
Halls rental
2c Investment Income
General Reserve
Restricted Funds allocation
2d Income from Church Activities
Junior Church & Youth
Baptisms, Weddings & Funerals
Diocesan Grant for Tower Project
Diocesan Energy Grant
TOTAL INCOMING RESOURCES		 Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
5,269
5,269
6,037
42,256
42,256
39,738
9,646
9,646
8,288
50,594
50,594
4,317
1,079
1,079
940
434
434
318
1,000
1,000
2,795
2,795
368
368
-
23,301
-
365
557
557
632
510
510
154
154
310
20
20
40
687
687
1,242
1,242
1,139
13
13
20
107,765
8,859
116,624
85,445
2,713
2,713
3,154
18,000
18,000
11,293
91,284
91,284
79,994
111,997
-
111,997
94,440
4,852
4,852
969
255
255
52
4,852
255
5,107
1,021
2,609
2,609
2,240
2,444
2,444
3,776
-
20,000
-
2,641
5,053
-
5,053
28,657
229,667
9,114
238,781
209,563

Page 5

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

3a Grants
Missions and Charities
Charity contribution from General Fund
Vicar's Discretionary Fund
8
3b Activities relating to the work of the church
Diocesan Common Fund Quota
Diocesan Fees
Services & Sanctuary
Junior Church & Youth
Clergy Expenses
Choir & Organists
Gas
Electricity
Water
Telephones
Waste Collection
Insurance
Repair and Maintenance
Roses/Garden
Cleaning and Caretaking of Halls
Coffee & Refreshments
Cleaning Materials
3c Church Management & Administration
Secretary
Office & Publications
Flat Bad Debts written off
11
3d Exceptional & Non-annually recurring costs
Tower Project Cost
Prior year expense provision
Tower Cost - VAT Refund
10
3e Governance Costs
Professional Fees - Ind Examiner fee
TOTAL RESOURCES USED		 Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
6,594
2,750
13
13
20
-
~~13~~
~~6,594~~
~~13~~
~~2,770~~
60,000
60,000
48,000
1,804
1,804
1,528
1,724
1,724
2,985
2,816
2,816
1,336
1,444
1,444
4,108
3,380
3,380
4,558
13,622
13,622
9,507
10,154
10,154
7,378
2,157
2,157
2,749
1,228
1,228
965
1,377
1,377
1,534
4,290
4,290
4,005
13,125
13,125
20,281
-
208
10,308
10,308
10,707
1,275
1,275
1,101
1,464
1,464
1,561
~~130,168~~
~~-~~
~~130,168~~
~~122,511~~
3,350
3,350
3,350
6,734
6,734
3,094
-
-
3,436
~~10,084~~
~~-~~
~~10,084~~
~~9,880~~
1,217
1,217
124,866
998
998
(20,384)
~~2,215~~
~~2,215~~
~~104,482~~
300
300
300
~~300~~
~~-~~
~~300~~
~~300~~
142,780
6,594
149,374
239,942

Page 6

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2023 2022
£ £
4 Missions and Charities
Expenditure during the year:
Lent - DEC (Standbyme 2022) (1,019) (960)
Ukranian Aid - (365)
Harvest - Noah's Ark Hospice (700) -
Christian Aid (557) (411)
Abasango (510) -
Angel Tree - Christmas (424) (319)
Christmas - Firm Foundation (1,794) (1,139)
(5,004) (3,194)
5 Debtors 2023 2022
£ £
Halls Rental 6,950 3,133
Gift Aid Tax - Accrued for Qtr 4 of year 3,038 3,182
Tower project - VAT Refund 20,384
Sundry Debtors 2,673 230
12,661 26,929
6 Creditors 2023 2022
£ £
Prepaid halls rental/deposits 2,905 2,350
Prepaid Flat rent 435 435
Vicarge Repair Fund 2,006 1,506
Tower project - Builder's retention money - 2,900
Utility - Gas, Water & Waste acruals 1,069 5,964
Sundry expense accruals and provision 1,298 1,119
7,713 14,274
7 Diocesan Loan 2023 2022
Interest Free Loan to fund Tower Project £ £
expenditure (paid off in 2023) - 20,000
Opening Donations & tax Gen Fund Closing 31st
8 Restricted Funds 1st Jan 2023 and Interest Subsidy Payments Dec 2023
£ £ £ £ £
Lent Charity DEC Turkey & Syria - 1,079 (1,019) 60
Harvest Charity Noah's Ark Hospice - 687 13 (700) -
Funds for Abasango - 510 (510)
Angel Tree - Christmas 2022 & 2023 - 434 (424) 10
Firm Foundation - Christmas 2022 & 2023 1,138 1,242 (1,794) 586
Christian Aid 221 557 (557) 221
Missions and Charities 1,359 4,509 13 (5,004) 877
Roses Fund 633 181 (381) 433
Organ Fund 2,426 116 (1,209) 1,333
Church Kneeler Fund 1,048 1,048
Altar Frontals Fund 2,869 2,869
Star Friends Fund 378 378
4,418 9,101 13 (6,594) 6,938

The Missions & Charities Fund represents donations for missionary and charitable giving. The Roses Fund represents donations towards expenditure on the Church Memorial Roses and Garden. The Organ Fund represents donations and income to be used towards expenditure on the Church organ. Kneeler, Altar Frontals and Starfriends funds are short term funds donated for spending in 2024.

9
Analysis of Funds & Net Assets
Restricted Funds
General Fund
Fixed Assets
Net Current Assets
10
Tower Repair Project
Cost
Donations
VAT Refund
Totals accounted for in year		 Opening
Income
Expenditure
Closing 31st
£
£
£
£
4,418
9,114
(6,594)
6,938
105,700
229,667
(142,780)
192,587
110,118
238,781
(149,374)
199,525
13,014
13,014
97,104
186,510
110,118
238,781
(149,374)
199,525
2023
2022
2020/21
Total
£
£
£
£
(1,217)
(124,866)
(9,165)
(135,248)
43,301
6,714
50,015
20,384
20,384
(1,217)
(61,181)
(2,451)
(64,849)

Tower Repair was completed in 2022 but there was an unexpected extra cost resulted in 2023 for fault rectification.

11 Debt recovery

Opening Received in the Potential future Received in the We continue to receive pre-2014 Fraud 1st Jan 2023 Year recovery Amount 2022 compensation payments via courts. £ 2,935 209 2,726 197

Page 7

Independent Examiner's Report to the Trustees of St Andrew's Church, Roxbourne, Parochial Church Council.

I report on the accounts for the year ended 31 December 2023 which are set out on pages 1 to 7.

Respective responsibilities of the Trustees and Examiner

The church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner's Report

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

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an

audit and consequently no opinion is given as to whether the accounts present a 'true and fair view’ and then report is limited to those matters set out in the statement below.

Independent Examiner's Statement

Since the gross income for the year exceeds the amount provided in section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provision of that section of the Act and that my qualification is as shown below.

In connection with my examination, no matters have come to my attention,

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

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or been met; or

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

Mr Noel Rajaratnam FCMA, CA, B.Sc. 19 Deane Avenue Ruislip HA4 6SP 07-Apr-24

Page 8

Independent EXa￿lner'S Report to the Trustees of St Andrew's Chllrc￿ Roxbourne, Parochial Church Council. I report on the accounts for the year ended 31 December 20J? which are set out on pages I to 7. Respective responsibilities of the Trnstees and Examiner The church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this }'ear under section 144(?) of the chariti￿ Act 2011 (the 2011 Act} and that an independent examination is needed. It is my responsibilitv lo examine the accounts under sertion 145 of the 2011 Act follow the procedure5 laid down in the General Directions given by tlie Charity Commissioners (under section 145(5)(b) of the 2011 Act,. and state whether paTticulaT matters have come to my clttention. Basis of Independent Examiner's Report My ex<iminic tion Wlc S C<irried out in accordance with the General Directions given by thc Charity Commission. An examination includes a review of the accounting records kept by the charity aiid a comparison of the accounts presented with those records. It also includes consideTation of any unusual items or disclosures in the accounts and seeking explanations from you as trustL*S conceming any such matters. The pr(xedures undertaken do not provide all the evidence that would be rLquifL'd in an audit and consequently no opinion is siven as to whether thL accounts present a 'true and fair view, and then report 15 limited to those matters set out in the statLment below. Independent Examiner's Statement Since the sross income for the year exceeds the amount provided in section 145{3) of the Act, I confirm that l am qualified to act as Independent Examiner under the provision OE that section OE the Act and that my qualification is as shown below. In connection with my examination, no matters have come to my attention, . which ￿'ve me reasonable cause to ￿lIeVe that in any material respect the requirements to keep accounting records in accordance with section IJO of the 2011 Aet. and lo prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been niet; or been met,. or 2. to which, in my opinion, attention should Ee drawn in order to enable a proper understanding of the accounts to be reached. Mr Noel Rajaratnam FCMA, CA. B.Sc. 19 Deane Avenue Ruislip HA4 6SP 07-Apr-24 Page 8