Incumbent: Revd Sarah Swift The Vicarage 5 Staffords Harlow. Essex CM17 OJR Bankers: Barclays Bank plc. 14 The Water Gardens Centre Harlow, CM20 IAN IDdependent Examiner; Hentons Chartered Accountants Stag House Old London Road Hertford. SGI 3 7LA
Harlow Parochia] Church Council - Annual Re ort for 2024 .A"drriiillstrativ'e I"nforrriation St. Mary's ChurLh is siluated in Churchgate Street, Old Harlow. It is part of the Diocese of Chelmsford witbin the Church of England. The correspondence address is St. Mary's Parish Office, Churchgate Street, Old Harlow CM17 OJT The Parocbial Church Council (PCC) is a charity registered with the Charity Conllnission, as The Parochial Chwch Council of the Ecclesiastical Parish of Harlow, Registration No. 1131774. Members of the PCC are either ex officio or elected by the annual parochial church meeting (APCM) in accordance with the Church Representation Rules. The following served as members of the PCC: Incumbent Revd Sarah Swift Churchwarden Audrey CUan (elected APCM 2024) Ian Woollams (elected APCM 2024) (elected APCM 2023) {elected APCM 2024) (elected APCM 2022) (elected APCM 2023) (elected APCM 2023) (elected APCM 2023) (elected APCM 2023) (elected APCM 2023) (Co-opted 2024) (elected APCM 2024) Churchivarden Deanery Synod Elected Members John Barnes Jane FinchaTn Jane Carrington Paul Kirkby Tim GÈbbs Jane Bilson Kim Higgs Pamela Yeo Co-opted Members Clerk to the PCC Richard Spencer Natasha Rudge Structurey governance and managemcnt The method of appointment of PCC members is set out in th¢ Church Representation Rules. All Church atlendees are encouraged to register on the Electoral Roll and stand for election to the PCC. Parish Administrator Natasha Rudge ilitieg of tbe PCC,; It is the duty of the minister and the PCC to Consult together on matters of general concern and importance to the parish. The PCC co-operates with the minister in promoting in the parish the whole mission of the Church. pastoral, evangelistic, social and ecumenical: Pastoral - to look after individual people Evangelislic- to tell people the good neivs and invite them to accept Christ Social- to help poorer members of society and those suffering from injustice EcUnnIca1- to encourage good relations Wlth other Christians and denorllinations. The PCC also has responsibility for care and maintenance of the Church buildings, and property, namely: The Church iyh's room and the 'Clergy houses, _ 134 East building itself, the Churchyard, the Hall & Link, the oifice & St. Hu. Park, Old Harlow and 9 Longacre, Old Harlow. The churchNvardens report annually on the state of properties. bui the PCC ensures that they are well maintained and suitable for facilitating the mission of the church.
Standing Committee The Standintr Committee carrtes out the routine work of the PCC between each PCC meeting. It acts as a committee of the PCC not an independent body and is accountable to the PCC for ¢verythino it does. Mi&sion ActlOD Partners (MAP) Responsible for promoting links between the mission partners and the members of St Mary's and raising awareness and prdyer support for mission activity. Also rnakes an annual recommendation to the PCC for the distribution of its shar¢ of the mission budget. Little Fishes Working Group (LFWG) Responsible for the oversight of the Little Fishes Pre-school that meets five mornings a week (Terni time only) in St Mary's Hall. Ministry Leadership Team (MLT) Appointed to work alongside th¢ incumbent in developing th¢ mission and ministy of the church. Theie were 107 people on the electoral role. 50 in the parish, 57 out of the parish. The full PCC met 7 times during the year with an average attendance of 840/0. We have continued with theological reflection and have sought to steer the church in the ditection that we believe the Lord has been leading. Church Re airs & Maintenance In order to maintain the buildiiig, the following has been completed: The church heating has continued to require attention Nvith work on the eleLtriLal system and blowcrs tor heaters in the church, essential for maintaining warnith within the building tor all. the vesty Window was repaired. gutters cleared and rnainLiined. a neNv boiler fitted in the church office. outside sensor lights fitted and a new tannac path laid in part of the churchyard to replace the old very uneven path. The outside play area for Little Fishes was extended and a new fence built around ihe area. Several visits have been mad¢ to maintain the organ. ServiD the Communi iIILludes:_ Schouls Minist Schools ministry aims to share God's love and the gospel with children and staff of the five Prirnary Scliools in tlie Parish. Encourage the staff at the six schools (including Mark Flall) and Little Fishes throutrh cards of encouragement and gifts such as fruit. biscuits. Christian resources and teaching sessions. Build up good working relationships with education staff. Highlights of the year have included.. Continued contact ivith schools in the area through assemblies. pilgrimages to the church. teaching in schools and at church, and through schools attending church for services. There has been an increase in teachin8 of classes both in schools and church during this year, and since September, three sessions have oCcUed with Fawbert and Barnard School. This is a new development. One session was iiioved from church to Newhall School on the day because of inclement weathcr, Ivhen the sixty children could not walk. As a resiili the church was able to provide tNvo class sets of Bibles to the school - one for key stage l Children and the other for key stag¢ 2 children. Topics for assemblies or teaching vary depending on the school involved- therefore each assembly / teaching session 15 unique and developed specifically for the occasion. Often schools use the sessions to introduce the RE teaching for the terni and are ateFul for the resources that are provided for each of the children and staff for fLllther follow up in school. Bibl¢ stories are referred to at each session e.g. through role play, use of puppet soliloquies by a person dressed as a Bible character. The children are challenged to think about how this applies to them. Assemblies have o¢¢urred at Churchgate School and Harlowbury School; and teaching sessions with Churchgate, Harloivbury, Fawbert and Barnard and Newh211 Schools. St Mary's welcomed children, staff, family and friends of St Nicholas, Churchoate and Harlowbury Schools to services as well as Little Fishes at festival times throughout the year. There is a eat team. Members take on responsibility for organising and teaching both in schools and church and people have become more confident in leadin(y I co-leading sessions.
Our hopes for the coming year are: To continue to build on the wondethl opportunities to go into schools and also for hosting schools at St Marys, so that the children and staff hear more of God's love for them and so that we can continue to build up relationships. That the momentum of work with the schools is maintained and that it will increase with St Nicholas School. That we will see families coming to church and growing in faith as a result of thAs work. A big thank you to all who are part of this work, in¢ludiIig Natasha for organising materiaIs" the tech team; all who pray for us; and most of all to the team who give up their time to prepart and teach at the school and church sessions. We give thatths to God for all He is doing. Little Fishes Pre-school Little Fishes has had another successful year, with a full role of children throughout the year. The team are very appTeciat¢d in the community for th¢ excellent provision that is Little Fishes Pre- School. Starfishes Starfishes is our baby and toddler group that meets on Thursday's through terni. Starfishes exists to welcome paTelliS and carers to tneet, support each other and help children to socialise and play with other children within th¢ caring environment of the church. Highliglits of the year have included Christmas as a special time foi a party to celebrate Christ's birthday, and a visit from Father Christmas with a present of a book for each child. July is always a pol8nlt time when we say goodbye and wish some of our toddlers all the best for th¢ir entry into the world of ediication. Our hopes for the coming year are that we help with th¢ Children's development through art and music, for example making musical instruments, and God blesses us as we contÉnue to grow and welcome new families to the church. Mess Church Messy ChuTch is an outreach ministy to famÈlies of all ages to share the gospel in a fun and messy way, with crafts, games, songs, a Bible story and sharing a simple meal together. During 2024 we hosted 4 sessions of Messy Church, in March, June, October and December, which are usually attended by 30-40 people. The most popular sessions continue to be the Light Paty (31 October) which is much appreciated by local Chrislian f£imilies looking for a Ilalloween alternative even( aad Messy c11St)1}gIc (early December). These are fmnly established now as gUlar ¢vents. Highlights of the last year have included: Continuing to build relationships with families who attend especially from those in Gilden Park and New Hall. Growing the team to include new members and extending team members, experience in preparing and leading story time and songs. Our hopes for the coming year are to: explore increasing the frequency of Messy Church provide opportunities for families to grow their faith and take next steps within the Messy Church experience, Kin dom Kidz and Kin dom Youth is a safe, welcoming place for children and young people to learn about Jesus and about Gods love for them on Sunday morniniv. A place where they are encouraged to ask questions and have discussions, growing in faith, whilst engaging in games, crafts, and other age-related activities. Both 0upS combined to present a nativity service on Christmas Eve. This included a play (which included the visiting children in the congregation) and a quiz. All who took part did so well in so many ways. Also young people have continued to take parts in various ways in the services, including puppets, prayer and worship. Our hopes for the coming year are: To continue to be a place where all children and young people feel welcome nd grow in faith and learn how they can use their gifts to serve God. Kidz Klub exists as a joint children's outreach ministry between Harlow Baptist Church, St Mary's & Harefield Church. Highlights of the year have included:
Celebrating 20 years of Kidz Klub with the Summ¢r Festival looking at 'God's Upside-Down Kingdoml ? W¢ elebrated God's generosity by iving each child a Kidz Klub t-shirt and with a bigger paty & games at the end of the week. As always, it was great to see young leaders participating and 0wIng in their faith as they helped the children coming. Carina Bowman has joined the leadership team which has beeD lovely too. Our hopes for the coming year are: to develop Kidz Klub to accommodate more children (we had l 00 on some days in 20241), to put on events so that the young l¢aders can 0W together (those in secondary school) and to share more of God's love thmugh Febn Fiesti Crafternoon Tea in May and the Summer Festival in August. Coffee Sbo Coffee shop has had a successful year with attendance between 30-50. We started the year with a special eveiit with Gary, sausage rolls and mince pies which everyon¢ enjoyed. Durillg the year we have introduced a quiz once a tllonth which has been very well accepted. We held a coffee morning with extra cakes in aid of a local hospice. This was well supported and very generous of everyone involved. At Christmas, coffee shop attendees enjoyed singing carols folloived by a full Christtnas Lunch for 45 with statrwhich was very succ¢ssful and enjoyed by all. Men'26 Breakfast The puryx)se of the 0Up És to provide fellowship for men of the church and encourage others to join us. Our highlights of year bave included having a wide and interesting range of speakers to learn more about what is going on in the church and also oth¢r local organiidlions such as Young Concern Tst (YCT). Our hopes for the fiiture are to have more men join us to make a bigger 0up. Ladies Brunch / Afternoon Tea Ladies, social events serve as an opportunity for ladies in the church family to have fellowship and encouragement in their Christian walk. Guests are also welcome. They have been running for over 2 years now, Iiaving started in 2023. The ev¢nts alternate between a bch and an afternoon tea. In 2024 we introduced a speaker as part of tlie event, which seems to have been generally well-rec¢ived. For ?024 it was decided to hold three events during the year to make the progran)rne more manageable, and to build a team up for running them. So t-ar this has worked very well. Events are well attended and generally run at capacity. Having events three times a year also means they are a special treat. We look fonvard to continuing the programme in the same pattern. uestion$ Cyrou Questions Group provides opportunity for people to ask questions about the Christian faith, Biblg P¢l%.%ag>es, implications for day to day living and to share food and f¢llowship together. HighlAgEits of the year have included: We meet once a month usually on the fwst Tuesday ofthe month at around 12.15, immediately after Coffee Shop in church over a bring and share lunch. The 0Up is opcn to all. We have welcomed a few new people to the 0Up during the year, Discussions and questions have challenged all of in the ollp and it haq been enLouraging to see how this has impacted us in our dAfferent circutnstances as we've walk.ed in faith with God throughout tbe year. Questions and discussions have been wide ranging. W¢ have built up a trusting relationship within the wup, so people have been able to share how they are feeling about their faith, about doubts, struggles. when they haven.t understood sometliing in the Bible, or knoivn what At says about different issues. We also share hoNv God has helped u5 and become more real within our lives. No question is too small or insignificant. The important thing is that we are all on a faith journey and we all have somcÉhing to add to the discussion and all have questions! Our hopes for the coming year are". To continue to see God working in our lives. For our faith to deepen as we encounter God through His word. For more people to join us! The group is open to anyone. Heart 4 Harlow People from different churches meet together to pray for Harlow and the surrounding area on the 4th Sunday evening of each month (except December). Meetings ar¢ held at different churches across the town. In 2024, we also met in the Town Centre for the 'Walk with the Cross, on Good Friday, pr8ising, praying and proclaiming the name of Jesus around the Toivn and within the Harvey Centre. There is also a zoom prayer meeting held for 40 minutes at 8am on Thursday mornings which prays for the town. We encourage Christians within the Town to come together in seeking God in prayer and in ivorking totsether across the denominations. Highlights of the year have included:
We give thanks for answers to pray¢r, and ive continue to pray that we will have eyes to see what God is doing in our midst. We give thanks to God that churches have been keen to host the prayer meetings for the t0Th. and they now also lead the services on Ihose evenings.It is possible to sign up to receive prayer points from the H4H Prayer Meetings. It has been encouraging that people who have not been able to attend the meeting have ported using the pray¢r points in their privat¢ prayer and in meetings within their churches. The coopcration and networking that occurs as a result of meeting together to pray is encouraging. Our hopes for the coming year are- To see God moving by the poweT of the Holy Spirit in individuals and situations across the town. In 2025, one focus is on prayer for the Health Service -especially for Princess Alexandra Hospital. Increased engagement from churches and individuals across the town in coming together to pray for the town. Bell Rin in Bell Ringing exists to call the local community to worship and mark events happy and sad, as well as be praise to God in its own rlght (Psalm 150). Highlights of the year have incliided seeing our learners increase in confidence and build new skills. We were surpiised and delighted to win the Essex NW District's inaugural 8 bell call change competition at Harlow Common in September. We have begun to ring more frequent Quarter Peals (45 minutes of unintemipted ringing) wliich present a more sustained opportunity to consolidate skills - and marked special birthdays for Nornian, Bonita, Joan, Natasl)a and Karen ivhile doing so. Our hopcs for tho coming year are to continue to develop our skills, and to fmd a small nurnber of new ringers to add to our band now iliat our newest ringer has been ringing for two years. Servin One Another includes:_ Minist Leadershi I'eam exists to focus on a broad rdnge of ministries ivithin oiir church family and to dcvclop dicbe furtliLr with pled actions and timescales. To consider further key issues that have arisen tlwough discussion at our PCC meetings eratstma 's exists to encourage people to com¢ together in prayer. Prayer was vital to Jesus in his ministy and helps to bring us into relationship with God through worship and praise. To spend time listening to God and trying to follow His leading. to share concerns and encourag¢m¢nts' to pray for the church and bow we can share God's love in the fellowship and the wider community. to bless the community and to see God's power at work. Midiveek Grou s Our MAd-Iveek houselfellowship 0upS al to help us to grow in our faith through Bible study and discussion and get to know and support one another better through fellowship and prayer. Churcb ard Tid Team The churchyard bas been kept beautiful and tidy by volunteers, the local pay-back team and a gardener. Flower and Banner Grou These 2 groups exist to bring joy to people coming into church and the banners and floral decoratioi)s often bring visual aids to our worship. Highlights of the year hav¢ includcd: We have created new music stand frontals. We have been sorting / repairing the banners and moving them to a new home in St Hugh's Roorn. Our hopes for the coming year are to complete the repair of damaged banners aud create new ones. Here are some coniments from eo le who have come to St Illa Tivo children frorn year 4 at Fawbert and Barnard School asked if we could go in again to teach them more about the Bible. "The kids loved the session before Christmas and had a wonderful time. The parents also mentioned that the children loTred it and ivere sharing their experiences at home, which is always aniazing." (Response from the RE coordinator Fawbert and Barnard School). "The year 4 chil(Iren really enjoyed the visit. Thank you." (HT N¢whall School) Thank you for yout generous end of year gift of fruit and treats; it was very much appreciated and needed. Your outreach and support to Newhall over the past year has been wonderful and we are very atefUl. (card received)
"It is so good of you to come and arrange these events on Gilden Park. We really appreciate the effort that has been made." (Par¢nt at summ¢r games session on Gilden Park) "It felt so welcoming coming into th¢ church. I've been to other toddler wups, but my son settled more here than any of th¢ others." 'Y Can't un(kTStand why my daughtsr hasn't brought (her child) to this group (Starfishes). I'm a visitor to the area and I found out about it from the websits. It's gr¢at. I'll b¢ telling h¢r off for not coming, and I'm here for th¢ next 3 weeks so I will be joining you ftir those1 (new grandparent to Strfish¢s) "I love coming to this 0up- it's so friendty and the children love it." (Grandparent at the Starfhes} "I didn't realise bell ringing could be so technical and absorbing. I love being involved in this and it's great that all of the family can do it together." (member of the oowe8atÉon- newcomer to bellringing initially- now a caller) 'ThBnk you so much for listening to me and for your prayer. It Was very special to b¢ able to put * names on the prayer Cross and to know that people would be praying for us all. It's such a tough time, but this is a real comfort." (grandparent from Starfishes, whose famity have suffered a ber¢av¢m¢nt and had two members of her close family diagnosed with cancer) "I fmd tt really helpful listening to Sarah's evening prayers on YouTube. They hav¢ help m¢ during a difficult tim¢." (New member of the congregation this year). "I really look forward to coming to Coffee Shop- it gets me out of the house and I enjoy chattin8 to the others here. It's warnk and very friendly and there's lots of tea and biscuitsl" 44 We came with our coats expecting it to be cold, but it's lovely and wami and wel¢omin&" Ftrst time visitor to an evening quiz session open to the community. Servin - Mission Action Partners (from South America to the UK, Europe, Africa and the Far East) - 2 families and individuals supported fthancially plus anoth¢r 4 with prayer. - Wc support th¢ national Christtnas Shoebox Appeal. Many of the boxes collected by St Mary's in 2024 ar¢ now bringing joy to children in Ukraine. Financial Review For the Financial Year ending 31$1 December 2024, Income exceeded Expenditur¢ by £12,102. We ¢ontinued to meet our commitments to our Mission Partners, our support of overseas, national and local Mission Organisations and our own mission activittes. The PCC spent £275,568 to provide the Christian ministy from St. Marfs Church. Thts includes the costs of running Littl¢ FAshes Pre School and the Dioc¢san Parish Shar¢. Reservej Poli The General Fund continucd to maintain a yearond ba18nce of at least £35,000. It is also PCC policy to maintain sufficient Little Fishes Funds to enable it to pay statutory staff redundancy costs, should it cver b¢com¢ n¢cessary to close the Pre-school. This money is kept in a sq)arate, designated nd called Little Fishes Redundancy Reserve. Similarly, the PCC keeps a Parish Offi¢¢ Ilundall¢y fund in case staff redundancies prove necessary there. The ye8r-end balance of Unrestricted Funds equates to over six months, Unrestricted payments. This is in line with PCC policy to keep adequat¢ reserves for emer8¢ncies. Approved by tIAe PCC on . 2025 and signed on its behalf by Sarah Swift (VicAr). Signed........
HARLOW PAROCHIAL CHURCH COUNCIL (ChAI'ity numbei.: 1131774) Independent Examiiiei s Repoi't to the Ti'ustees of HRI'low PCC l i'eport to the Trustees on iny exainination of the financial statements of Harlow PCC {'tlie charity,) for the year ended 31" December 2024 which compiise the Statement of Financial A¢tLv1ti, the BalaM¢e Sl)eet and reLated notes. Tliis Irpoi't is niad¢ solely to tlie chai'ity's Ti'ustees, as a body, in accordai)ce with sectioii 145 of th¢ Cl)ai'ities Act 201 l. My wo141 li&% been uiidertakeii so Iliat I Inight slate to tlie cliarity's Ti'ustees those Inatters l ain required to state to them in this repoit and for no other puypose. To the fullest exlet]I peimitted by law, I do not accept oi. assunie responsibility to anyone other than the charity and tlie cliarity's Trn5tees as a body, for my work, foi. this report, oi for the opinions I have forned. Responsibilities and basis of report As the TTU5tee5 of the charity you are responsible ftir the preparation of th¢ finan¢ial statements in aGcoiYlBnce with the requireinents of tlie Cliarities Act 2011 ('the Act,). l i'eport in respeet of my eMInation of tl)e chai'ity's finalicial statements cAI'i'ied out utider sectioii 145 of the Act and in cariying out my examination I have followed all the applicable DiKections given by the ChHrity Commission und&- section 145(5)(b) of the Act. Since the cl)'1ty'S W'oss income exceeded £250.000 yOLlI' exlliner must be a nieiiiber of a body listed in section 145 of the Charities Act 2011. I confirni that l am qualified to undertake the examination because l atn a membei. of the ACA which is one of the listed bodies. An independent examination does not involve gathering all the evidence that woiild be i'equired in an audit and consequently does Iiot covei. all the mattel's that an aiiditoi. considers in givinB tl)eir opinion on the finanG181 statements. The planning and conduct of an audit goes beyond the liinitcd a5suranre that an independent exainination can provide. Conseqiienlly, l express no opinion a5 to whether tbe financial st2teillents pi'esent a 'ti'ue aiid fail view and niy report is liinited to tliose specifjc ii)atters set out iii t])e indei)endent exaininer's statement. Independeiit examiner's statenjent I l)ave completed my examination. I confll'm that no material matters liave come to my attcntion in connection with the examination giving rne cause to believe that in any material respect.. accounting records wei'e not kept In re5peot of the charity as required by section 130 of the Act; or
th¢ financial statements do not accord with those records. oi. the financial statements do not comply with the applicable r4uirements concerning Éhe form and Vontent of acwunts set out in ihe Charities (A¢¢oiiiits and Reports) Regulations 2008 otliei. tlian any i-eqiiii'ement tllat tlie accounts give a 'triie and fail. view wliicli is not a ii)atter considered as pwt of llidependent examiiiation. I have no concerns and have come aci'oss no othci. mattcrs in conncction with the examination to which attention should be di7wn in this report in order to entible 8 proper understonditLg of tlie finonGial statements to be l'eached. Signed Sean Hudson ACA Hentons Chartered Accountants Stag House Old Loiidon Road Hertford. SG13 7LA Accoiints Page I
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HARLOW PAROCHJAL CHURCH COUNCIL (Charits. Number 1131774) Balance Sheet as at 31, Deeember 2024 2024 2023 Note Filed Assets Tangible fixed ossets Ini.-e5tsnenls 182.000 18.814 184,000 17.354 200,814 201,354 Current A5SCt5 Dcbiors Short term Bank Deposit Cash at bank and in hand i.326 284.548 13,798 303,672 i,724 274,856 11,703 29? ?83 Less current Li•bilities Crediiors- du¢ iNithin one year (5,312) (6.565) N¢t CurrLnt Asscts 298J60 285,718 Total Net Assets 499 174 487 072 Purlsh Funds: Unrestricted Generol Designated 37.481 37,453 ?61241 io 312,428 298,694 Restrlcted All Reslricted Properly 184 000 182,000 i&i,000 Endoivnient Legacy 12 4,746 4,378 Total Funds 499,174 487,072 Tliese Fin¢1nL11¢ I Statements ivere approi'ed by the Harloii. Paroehiul Cl)urL'E) Council On tlie nd sioncd on thcir behdlf by=_ Vicar Sarah Sivift . Hon. Tr¥"asurer Robert Carrii)gton The noiES on PJbfeS 4 iu I g fonn pjrt ofihctse accouijis Accounts Paoe 3
HAIILOW PAROCHIAL CHURCH COUNCIL (ClIRillty Number 1131774) Notes to tkne FinAneiAI StAt¢ni¢nts foi. the Yeai. Li nding 31sI December 2024 i) Accounting Policies The pi-incipal acwunting policies adopted, judgements and key soiirces of estimation unceitainty in the piepai'ation of fanCIal statements al'e as follows: Basis of Pirparatio The Financial Ststements have been pi'epared on the liistoi'ical Cost b1$ except wheir olh¢rwise stated in the Itlevant notes to these ac¢ounts. Tlie Financial Ststements have been pi'epared Linder the Chui-ch Accounting Regulation5 2006, in accordance with the second edition of the Staiein¢i)t of Recommended Pi?ctice issued in Octobei. 2019, the Fin&ncial Repoyting Staiidai'd applicable in the UIC and Republic of li'eland (FRS 102) and the Ch&ities ACÈ 2011. The fiiiai)cial stateineiits liave been i)rep8itd to give a 'lle and fail, view and have depted from the Charities (Accounts aiid Reports) Regulations 2008 oiily to tlie exteiit required to provide a 'thie and fail. view,. Tliis depat'ture lias involved followiiig 'Accountiiig and Repoi*ing by Cliarities- Sl&teinent of Reconiinended Practice applicable to charities prep81.ing their accounts in accordancL' With the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition) i'ailiei. than the Accoiinting and Reporting by Charities: Statement of Recommended Practice effective frc>m l Api'il 2005 which has sTnce been withdrawn. Til tlle application of tlie cliai'ity's accounting policies, Trnslees 'e required to niake judgements, estimates, assumptions about the carrying values of ossets aiid ITabilities that are not i'eadily appareiit from other sources. The estimates and undei'lying assuinplions 'e based on historical experi¢n¢¢ and other factoi-s that are ¢onsidered to be i'elevant. Actual i'esults may differ from Éhese eslim4t¢s. The PCC constitutes a public benefit entity as defined by FRSIO2. GoiJg concern At thc time of approving the financial statements the Trustees have a reasoi)able expeotation that the PCC ha5 adequate iEsour¢es lo continue in operational existence for the foreseeable ture. Thu5, the Trustees have adopted the going concern basis for the prepardtion of the financial statements. On the date of these financi81 statements, approval, thei'e is great uncertainty surrounding the global economy and the impact of the conflicts in Ukraine and the Middle East liowevei., the Trustees consider the PCC to be sufficiently robust that ils operations will not bc signlflcantly 8ffeGted. Funds Non Resti'ieted General fund iepresents th¢ funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the 8eiiei.al purposes of the PCC. Designated fund repi'esents monies designated, by ti-ansfer from t]ie General Fund, as detailed in Note l O. These fuiids are held for fu1 5upporL maintenance and itpairs as neces5ai'y. These funds #r¢ iinr¢stricted and air a150 available for the geiieral purp(>ses of Ihe PCC at their di5Gr¢tion. Endowment Eiidownient fund capital 15 invested and the incorne ai'ising expended it) 2ccoiYlance with the tei'ins of the endowment. A¢¢ounts Page 4
HARLOW PAROCHIAL CHURCH COUNCIL (ChAI'ity Niimbei. 1131774) Notes to the fi in4nciRI StAtenients for the Year En(liiig 31" Decembei. 2024 i) Accounting Polici - eontiniied Rests'icted Restricted Funds. as detailed in Note I I, i'epiEsent monies received for specific piirposes aiid their use is therefore i'¢stricted to those purposes only. They are not available foi. the general iise of the PCC. Harlow St. Mary's - Miss H.E. Challc and Drake Gi-uve Fund5. The Capital of these Funds is held ITJ perpetuity with the C.D.B.F as Custodiaii Ti'ustees and is not included in these Fiiiancial Statements, The object of these funds is the upkeep of the cburchyard and die dividends i'eceived are applied accordiiigly. Hal'low: Tithe Ch8ncel 1nd. The capital of this Fund, set up under the Titli¢ Act 1936. is held in perpetuity with the C.D.B.F as Custodian Trnstees and is i)ot included in these Finat)Gial Statemeiits. As at the 31° Decernber 2024, the total of the accumulated in¢ome was £36,236 (2023 - £34,482}. ItLcome Reeognitio Iloliinluiy Jp7con7e aFid chai'ilable aclivilies Income is recognised when the PCC has entitlement kn th¢ funds, it is probable that the income will be Y¢c¢ived and tIie amount of income receivable can be ineasur¢d reliably Offerings are recognised when received by or on behalf of the PCC. For legacies, entitlement is taken as the earlier of the date the money is received oi. the date the PCC is aware tb&t probate ha5 bccn granled and notification has been 1Ved from the executor(s) that a distribution will be made. Furthei'illore, legacy income is only i'egarded as probable once any conditions to it have been met or are within the control of tbe PCC. Planiied giving undeA' gift aid is only recognised when received. Income Tax recoverable on gift aid donations is accounted for when YeG¢ivable. Grants and donations to the PCC air accounted foi. a5 soon as they are te1Ved or when the PCC is entitled to the use of the monLy and the amounls are reliably quantifiable. Oihei. oi'dinary incoiiie Rental income from the lelting of Ghurch premises is recognised when the lent is due. liicoiiiefi'oiip liTiYestpiienls Jnterest on ndS held on deposit is i'eceived gross and included wl)en receivable and the amount carfft be measui'ed Irliably by the PCC; this is normally upon R?otification of the inteirsl paid or payable by the bank Dividends are reco8nised giDss and accounted for when receivable. Gains und losse& oij in1jes17EnlJ All gains and losses atr takLn to the Statement of Finan¢ial Activities as they arise. Realised Gain5 and Losses on inveslinents al'e calculat¢d as the difftren¢e between sales pi'oceeds alld opening market value (or purchass date if latet.), Unrealised gains al-e calculated as the diffeiriice bettvcLn the market value as at the ye&i- end and opening Inai'ket valiie (or purchase date if latei). Reali5ed and Unrealiseil gains and losses air combined in the Statenicnt of Financial Activities. Expenditure recognitloll Liabilit1$5 al'e i'ecognised as expenditiire as soon as tliere is a legal or constructive obligatioii comniittinE tILe chai'ity to that expenditure. it is pi'obable that settlement will be Kequired and the amoiint of the obligation can be measured i'eliably. All expenditiii'e is accouiited for on an accrLi&ls basis aiid Irrecovei'able VAT is charged against tlie expenditure lieadiiig foi. which it was incuTI'ed. Support costs and governanGe costs al'e deeined to relate directly to the work of tlie chui'GII. Accoiints Page 5
HARLOW PAROC.HIAL CHURCH COUNCIL (Chai'ity Numbei. 1131774) Not to the Financial StHteInciits foi- the Yeaj. EDding 31$1 Deeembei. 2024 i) Aeeoutsting Policies -contillued Fixed Assets Conse¢17ted aiid beneficed property Is excluded fi-om the accounts by s.10(2)(c} of the ClriticS AGt 2011. Except as noted below no value is placed oli moveable church furnishings held by the Churcliwardens on special trust for the PCC or any other pi'operty which requii'es & faculty for disposal or alt¢rd¢ion. Cui2te's Hoiise- this was purchased in 1990 from specific donation5 aod is shown in the Balance Sheet at cost less depreGiation (see note 5). Parish Evangelist's House This was purchased from specific donations and loans, with loans siibsequently repaid, and is shown in the Balance Sheet at cost less dlprcciation (see note 5). All othei. capital equipment is written off, as incurred, as expenditiirc in tlie Statenient of Financial Activities. Investments Investrnents are a form of basic financial instrum&it and are initially recognised at their transaction value and subsequently measui'ed at their fair value as at 31" December iising th¢ closing quoted mllrket pi'ice. The ststement of FiiJan¢ial Activities incliides th¢ Det gains and losses ai'ising on i'evaliiation and disposals thi'ou8hout Éh¢ year. Cui'i'ent Assets Deblois Amoiints owing to the PCC as at 31 Dcccmb¢i' in respeat of fees, i'ents or other income are shown as debtot3 less provision for amounls that may pi'ove uncollectoble. Shoi'l le1.1 Bank deposils/Cash al Bank ond ii? hand Shoit tertn bank deposits and Cash al bank and in hand tn¢ludes cash held on deposit at the bank as short tsrni higlily liquid Tnv&stmentS WLth a Short maturity of three rnonths oi. less fi'om thL date of acquisition or opening of the dep051t or similar account. FlnanclAI Instiwments The PCC only has finan¢ial assets and financial liabilities of a l<ind Éhat qualify as basic financial insti'uments. Bfjsic ffjnancial insti'umenls are initially recognised at Iran8action value and 8ub5equently measui'ed P4t their settlement value. Investments held as part of an investment portfolio are held at fail. value a5 al the Balance Sheet date with gains and losses befjng recogniscd tkn'ou£li the Stater)JenÉ of Financial AGlivities. As at the Bulance Sheet date the Chartty hdd financial assets held at fatr valiie tlirougli income and expenditure of £18,814 (2023: £17,354) Pensioll eosts The PCC op¢i'ates a defIned Gontribution pension scheme. Conlributiovjs payable to the pension scheme are hw'ged to the Statement of Financial Activitie5 in the period to which they relate. CredAtoi's and PA-ovisions Creditors and provisioiis al'e recognised where the PCC has a present obligation resiilting from a past event that will probably result in the Iransfei- of fiinds to a thii'd party and the ainount due to settle the obligation can be measured oi. estimated reliably. Creditors aELd provisions are normally recoLTiised at their settlement amount after allowing foi. any ti'ade discounts due. Accounts Page 6
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HARLOW PAROCHtAL CHURCH COUNCIL (Charity Number 1131774) Notes to the Financial Statements for tlie Year Ending 31st December 2024 - cont. 2024 2023 4) Staff Costs Salarie5 Pension contributions 91.182 84,126 93,955 86.812 Tl)e average nLimbei' of employees in the year was 10 (2023.9) comprising a Parish AdminTstrator and Pre-school workers. No employ¢¢'s emolunients exceeded £60,000 in the curi'ent Ol. PlEceding yew.. 2024 2023 5) Tftngibl¢ Fixed Assets Freehold Property Cost as at I" January 2024 and 31° December 2024 240 116 Depreciation as at iL Januaiy 2024 Chllrge for year Depreciation as at 3181 December 2024 56,116 54,116 58,116 56,116 Net book value 85 at 3 1st December 2024 182 000 184 000 The propeity value brought forward represents the pur¢has¢ of134 East Park, Old Harlow acquired in 1990, and Ihc purchase cost of 9 Long Acre, Old Harlow acquired in 2002. Nominal depreciation of £2,000 annum is pi'ovided and Charged to the appropriate fund. The Title Deeds are held by tlie CDBF as CusÈodian Trustees 2024 2023 6) Tnvestments Market value as at 1st January 2024 17,354 16.395 Additions in the year Uni'ealised Gain/(Loss) on Investrnents 1,460 959 Market Vxlue as at 3 1st December 2024 18,814 Investments al Mai'ket Valiie Comprise.. utc Eqiiity Income Fund- unit trusts Cash lield by investrnent managei's 18,709 105 18,814 17,251 J03 54 17 Account5 Page 9
IIARLOW PAROCHIAL CHURCH COUNCIL (Charity Number 1131774) Trlotes to the Financial Statements for the Yeai" Ending 31st December 2024 - cont. 2024 2023 7} Debtors Income Tax receivable oihej. Debtors 997 1,503 4,221 5,714 2024 2023 8} Ci%ditoi%- due wRthiJi one year Trade Creditors Othei. Creditors Acci'uals 1,608 561 1,304 5.312 Accoun15 Page l O
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HAIILOW PAROCHIAL CHURCH COUNCIL (Charity Number 1131774) Notes to the Financial Statements for the Year Ending 31sI December 2024 - cont. 11) Restricted Fullds At 01.01.24 Tj-ansfei. froml(to) Genei'AI fi iiiid Movemeiit At 31.12.2 Clhvd Incoming Outgoing Audio Visual Fund Chiirch Houses Fund Mission & Ti'aining for Mission Wai. Gi'aves Maintenance Fund 184,000 (2.000) 182,000 90 (90) 184,000 90 2,1190 182.000 Resli'icted Fiincls-pi'evlousyelli. Al 01.01.23 B/FYvd riyiiisfer fio11{10) Geiiei'ol fiiiid Movenienl Al 31.12.23 C/Mvd Incojiiliig ilgoiiig Aiidio Visiial F1117d Chiii'¢h Hoiises fiiind MI.1011 & Ti"Olnin8f' Kission Yai. Gi'aves Jblaiiile17ance Fzind 186,000 64 (2, 000) (64) o) 184,000 90 186,064 90 184 000 Tlie above funds were orealed eitliei. fiDm income received for a specific pui]Jose or where Ihe Trustees liad entered into a bindiiig commitment. The name of each fund indicates its purpose. 12) Endoivment Fund At 01.01.24 Bfftyd TrAnsfei' fj'om Genti'RI Fund Movemeiit At 31.12.24 CIFivd Incomlng Ovtgoing Gain51 (Losses) Loder Giave Maintenance Fund 4,378 368 Eiidoiviiieiit Fi¢iid- pi'evloiisyea At 01.01.23 B/F5vd Traiisfei. fioiii Geiierftl Fiiiid fvlov£iiieiil At 31.12.23 C/F)vd liiconiing Oiitgoiiig Gniiis/ (Losses) Lodei. Gi'th?e Al0i171enanee Ftind 4,136 242 Income received on this fiind is applied to the upk¢¢p of th¢ Loder Grave Accounts Page 12
HARLOW PAROCHIAL CHURCH COIJNCIL (Chai"ity Numbei. 1131774) Notes to the fi in2ncial Statements for tlie Year Knding 31st December 2024 - cont. 13) TiTrnsfers betwecll funds Designated Fui)ds are establislied al the discretion of the Trllstees and tixnsfers between the General Fund and Designated Funds are also at Ilie TrLFStees' discretion. Ti'ai)sfei's fioiii Il)e General Fuiid to a Restt'icted Fund occur when Ille iucome of the Restricted Fund falls shoit of wl)at is necessary to nieet a commitsnent or conlracÉiial obligation. 14) Colltiiigent Liability Loder Gravc Maintenance Fund £4,746 (2023: £4,378)- This Legacy is eonditional on the Loder family gi7v¢ being maintained by the PCC in pcetU1ty. failure so to do entitles the Lodei. Trustees to reclaim the amount in full. 15) TrAnsxctions ivlth the Treasui'ey ov Members of the PCC No member of the PCC or the Treasu1.. Ir¢eived Any remlineration during tlie current or pr¢cding year. Durin8 the yeai. a numbei. of Ti'iistses made unconditional donations amounting to £15,671. In addition, several Trustees give via tht plate offeriiig. which is not quantified. (2023: Uiiconditional donations of £15,280 from Trustees) 16) Opei'ating lease commitm¢nts i'eeefivable As at 31$1 December 2024 the PCC liad commitments to receive the following amounts undei. non-wicellable operating leases for a period of Dot later thali one year of £1.265 {2023: £1.265). Accounts Page 13
HARLOW PAROCHIAL CHURCH COUNCIL (Charity Number 1131774) Notes to the FillaDci21 Staternents for the Year iiding 31st Deeember 2024 - con*. 17) DollAtions from the Mission Funds Included within Missioiiaiy aiid Charitable Giving Expid]tUre as sliown iii Note 3 are the following outgoing donations from the Mission Fiind5'. Donation 2024 2023 Note Mission Paitners Extra Gifts at Chi'istm8S Simeon's Tivstees Donation - Joiiit Patron of the Benefice Good News for Everyone (wasoideons) Doi)ation Scripture Union Donation Church Pastoral Aid Society Donation LMDC Charity (was Esscx Clergy) Donation Christian Hope International Donallon Harlow Food Bonk Donation Training Donation The Kiteledge Village Childrens Donations Visiting Speakei/Worship Leader Donations Mission Direct Donation Siipporting Local ChLlI'chesl S¢hools Boxes of Hopel Holiday Liinch Clubs 1,200 200 loo 200 450 200 150 1.600 1.740 350 1,200 200 150 450 200 250 1,500 1,740 loo 250 250 rii Donation 350 ,000 Total 6,790 7.040 A¢couiils Page 14
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HARLOW PAROCHIAL CHURCH COUNCIL (Charity Numbei. 1131774) Notes to the Financial Statements for the Year Ending 31st December 2024 - cont. 19) Little Fislie5 PiY-school- Fuiidillg Received from Essex County Council Little Fislies Pre-school receives funding from Essex County Council Lindei. art antiual Free Eai'ly Education Entitlement ¢onli-a¢t, which is pai't of the Gov¢LDment Schen)e to provide free education for children undei. five. Essex County CoiinGil has a5lced us to stete the amount of this funding each year. In the yeAr to 31 December 2024, it cameto £87.278.77 (2023: £79,298.21). Accoiints PagE 16
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