DIOCESE OF CHICHESTER .LOVE. The Parish of Brighton St Nicholas of Myra Registered Charity No. 1131831 ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL For the year ended 31 December 2024 CONTENTS Page Annual report Statement of financial activities Balance sheet Notes to the accounts 10-17 Report of the Independent Examiner 18 st Nicholas Church, Church Street, Brighton BN13LJ Incumbent." The Reverend Dr Dominic Keech, St Nicholas, Vicarage, 2 Windlesham Road, Brighton BN1 3AG Independent Examiner. Mrs Tania Little, 1 Primrose Close, Littlehampton BN17 6US Bankers.. The Co-operative Bank, PO Box 250, Delf House, Southway, Skelmesdale WN8 6wr
Parochial Church Council of St Nicholas Annual Report for 2024 Aim and Purposes The Parish Church of St Nicholas of Myra, Brighton, exists to extend the mission of Christ's Church within its parish and city, by- Communicating the good news of Jesus Christ in words of witness and acts of service Ministering the Word and Sacraments for the whole people of God Teaching the Christian faith to all who wish to follow the Way of Christ Ministering to those in need of healing, counsel and reconciliation,. preparing couples for marriage, and caring for the dead and the bereaved Deepening the discipleship, prayer and fellowship of the congregation of St Nicholas, church Working with others to serve the vulnerable, and establish a just society Opening the church as a place of peace and prayer for all Offering the church as a space for the city's cultural, social and civic life (PCC Mission Action Plan 2022) St Nicholas, Parochial Church Council {PCC) has the responsibility of co-operating with the incumbent, the Reverend Dr Dominic Keech, in promoting the ecclesiastical parish for the whole mission of the Church - pastoral, evangelistic, social and ecumenical- more effectively., and that in doing so it provides a benefit to the public by: Providing facilities for public worship, pastoral and spiritual care, and moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers., and Promoting Christian faith and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole. When planning our activities for the year, the incumbent and PCC have considered the Commission's guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through: Worship, prayer, learning about the Gospel, and developing their knowledge and trust in Jesus Christ. Provision of pastoral care for people living in the parish., Mission and outreach to the wider community.
Achievements and Performance Worship and prayer In 2024 St Nicholas, offered a full calendar of liturgical worship. The Eucharist was said or SLFng on all Sundays and feast days, and the daily Eucharist, and Morning and Evening prayer, were celebrated in church at various times during each week. Accompanying the in-person Parish Eucharist congregation, a faithful group of Zoom worshippers continued to join in prayer from home. Sunday attendance has remained stable throLtgh the year, and has shown some signs of growth. At the end of 2024, attendance both in person and online at the 10.30am Parish Eucharist fluctuated between 60 and 90 people, including up to 8 children. The 8.00am Sunday celebration continued to be attended by between 10 and 15 people. Monthly visits to share Holy Communion at a complex of retirement flats in the parish continued, including up to 10 communicants. Holy Week and Easter were celebrated with the traditional rites. Easter attendance at both the Vigil and the daytime Eucharist was 219, of whom 169 received Holy Communion. Christmas attendance, including the Crib and Carol Service. and the Night-time and Daytime Eucharist, totalled 409., the number of communicants at both Christmas celebrations was 125. Both the Christmas and Easter figures represent slight falls in all categories compared with 2023. Two infants and eleven children (aged 5-11) received Holy Baptism at St Nicholas,. Two adult members of the congregation were baptised at Deanery services. 4 children were admitted to their First Holy Communion. There were no marriages. Three funerals were celebrated in church, and two in local crematoria; and there were two burials of cremated remains in the Gardens of Remembrance. st Nicholas, continued its tradition of hosting civic acts of worship, including a Carol Service on the first Sunday of Advent sung by Brighton Chamber choir, in the presence of the city's Mayor and civic guests. The Patronal Festival was celebrated on the second Sunday of Advent, with a Sermon given by the Archdeacon of Brighton and Lewes, Ven. Martin Lloyd Williams. Opportunities for prayer, worship and fellowship outside of the liturgy continued, including the offering of four Lent courses (one on Zoom). A monthly Sunday study group continued to meet after the Parish Eucharist. These have offered an opportunity for people to explore our faith, share our experiences, and learn from one another about what it means to love God and love our neighbours. Among the topics explored over the past year have been a series of sessions on the New Testament, a discussion of death and dying, an exploration of what politics and Christianity have to do with each other, and a reflection on the role that food plays in our lives. A Zoom fellowship group met intermittently through the year, attracting up to a dozen participants depending on the course of study or topic of discussion. There were 157 persons on the church electoral roll. For the annual return, average Sunday attendance was calculated as 94, including 4 children,. the worshipping
community, broadly considered, included 155 people. This represents a slight increase in the number of adults compared with 2023. The church building remained open for visits and prayer for seven hours a week, in addition to its regular opening times for daily divine service, and the weekly music recital. Deanery Synod Four members of the PCC sit on the Deanery Synod, one of whom is the Synod Lay Chair., this provides the PCC with an important link between the parish and the wider structures of the church. The Church and grounds Maintenance of the fabric of our Grade 2. building continued throughout 2024. Works included repairs to high level lead flashings and slates following storm damage- ongoing maintenance of the underfloor heating boilers, the installation of an automatic urn. A survey was undertaken to assess storm damage to the wall paintings at the west end. The nave altar was redesigned and rebuilt by Edward Ng-cordell. The PCC continued to work on its major project plans to adapt the servery and community room, in discussion with the Diocesan Advisory Committee, and latterly with architect Lap Chan. The closed churchyard surrounding the church is maintained by Brighton and Hove City Council, and the PCC works closely in partnership with the City Council and members of the local community to contribute constructively to discussions about parks and open spaces in Brighton and Hove more generally. The Forestry Commission Urban Tree Challenge Fund project was completed in spring 2024, with the planting of the second tranche of twelve trees in the green spaces. During the year members of the Gardening Group continued their work in the Churchyard, the Rest Garden and the children's playground, contributing to their safety and beauty, as important spaces for rest and recreation in the local community. This group continues its affiliation with the Friends of St Nicholas,, which holds funds for the use of the group, and supplying a member for the Friends, committee. Evangelisation and community engagement The relationship with the parish school 'St Paul's C E School, has continued to be close. The parish priest is ex-officio a Foundation Governor. Other members of St Nicholas, have sat on the governing body: Angle Fantis (Foundation Governor from January 2019, also Co-chair from September 2021), and Samuel Damalie (Foundation Governor from January 2021). The parish priest continued to offer regular acts of collective worship in school, sharing this responsibility with the Assistant Curate and the clergy of the parish of St Paul, and St Michael and All Angels. In 2024, the PCC maintained its commitment to charitable giving. Charities proposed and accepted by the congregation and PCC were.. Clocktower Sanctuary, Chichester Diocesan Association for Family SLtpport Work, Emmaus, and United Society Partners in the Gospel (USPG). Each charity is prayed for at the Parish Eucharist over the course of the year.
A Summer Fair was held in the church and churchyard on the early May bank Holiday. As well as raising significant funds for the PCC, the event was supported and enjoyed by many people in the surrounding neighbourhood and wider city. Throughout the year, the weekly Wednesday recitals have continued to flourish, attracting talented performers from across the country, and occasionally from mainland Europe. The recitals are a much appreciated and valuable element of the city's weekday cultural offer, and audience numbers have remained strong throughout 2024. The recitals remain a core part of St Nicholas, regular community outreach, providing high-quality music, homemade refreshments and hospitality, for a voluntary donation. Inspired by a presentation on being an Eco Church at a Deanery Synod meeting, St Nicholas, was certified as a Bronze Eco Church in June 2024. The Bronze award was an opportunity to celebrate the things we were already doing, but it also meant making some changes. For instance, we have made recycling in church simpler, as well as offering opportunities to recycle items {like blister packs and ink cartridges) that are otherwise more difficult to recycle in the city. Through the generosity of the congregation, St Nicholas, also funded the building of toilets in Nepal, helping to prevent illness from sanitation-related diseases. With a congregation of around 45 people (about half of which are children), Messy Church has continued to be a valued part of the life of the church, as well as our relationship to St Paul's School. This school year, Messy Church has explored three themes.. community, creation, and care. Crafts have included building marshmallow and spaghetti buildings, decorating biscuits to look like flags, bird feeders, and wildflower seed bumble-bee planters. Demand for the hire of St Nicholas, by both individuals and groups remained strong throughout the year. In addition to regular weekday hires, the church hosted a wide range of seasonal and occasional hires, giving space for variety of community and cultural events. The income generated by the use of the building by hirers is an essential element in the sustainability of the parish church in the medium to long term and is a valued part of our offering to the city and neighbourhood. During the Fringe Festival, and on other occasions, a highly successful series of historical tours of the church was once again offered by a member of St Nicholas, congregation, attracting both old and new visitors keen to learn about the long history of the church and its many personalities. After initial withdrawal, the city council's proposal to install new external lighting in the churchyard, using S106 monies, was resubmitted, and a new planning application process began in the second half of 2024. The PCC remained engaged as a key partner in this conversation. Pastoral care The work of the Pastoral Visiting team has remained a vital, though often unseen, element of St Nicholas, common life and flourishing throughout the year. The group of visitors, led by the Authorised Lay Minister, visits and keeps in touch with the sick, housebound and isolated., those who are Lay Ministers of Communion also take the Eucharist to those who wish to receive it at home.
Financial review The total receipts on unrestricted, designated and restricted funds were £134,055, £10,715 and £34,262 respectively. A detailed breakdown of these receipts is included in the financial statements. Unrestricted income from donations increased by £317 (0.3 % ) to £95,714 (representing 71.4 % of the total unrestricted income). Unrestricted income from trading activities increased by £1843 (5.6 % ) to £34,918 We are very grateful for the grants we received from The Robertson Hall trust {£6000) for our administrator and The Forestry Commission (£2757) for new trees in the churchyard. The largest expenditure of the PCC was the sum of £68,000 paid as parish share towards our diocesan parish ministry costs of £81 ,445 . These costs include clergy stipend and pension, housing, training, ministry support, parish support and national church. For 2025 the diocesan parish ministry costs remain at £81 ,445. The PCC has decided to offer £72,000 towards those costs. Charitable donations of £4790 (representing 5 % of unrestricted donor income) were made directly by the PCC. In addition to that sum £508 was given indirectly through collections at services and sundry donations. The net result for the year was an excess of payments over receipts of £475, £4,977and £11,300 on unrestricted, designated and restricted funds respectively. Reserves policy The PCC'S policy is that the unrestricted General Fund should be maintained at a minimum level of one month's expenditure and up to a maximum ofthree months (excluding exceptional items). The PCC considers this sufficient to finance working capital and committed staff costs and provide for emergencies. As at the 31 st December 2024 the General fund value was £19,430 representing 1.7 months of budgeted expenditure in 2025 Ministry Team, employees and volunteers The Revd Dr Dominic Keech remains Vicar of the parish, sharing ministry with the Assistant Curate, Revd Dr Pete Leith. Our Assistant Clergy, Fr Anthony Ball, Fr Chris McDermott, Fr David Ingledew and Fr Robin Protheroe have continued to support the life of the parish throughout the year. their ministry is warmly appreciated and valued by the whole congregation. Our churchwardens Nigel Nash and Rachel Chan have worked tirelessly on our behalf to maintain the good order of the church building, support our pastoral and common life, and provide wise leadership on behalf of the laity and in close partnership with the Incumbent. They have been ably assisted by Clemmie Leyland (until May 2024) and Vivienne McKay (from September 2024) in their respective terms as Treasurer, in which they have helped us to prepare and understand the church's accounts and its finances. Thanks are also due to Mike Jackson, the PCC finance officer, for his careful
stewardship of our banking, and financial recording. We are grateful to all the members of the PCC, who have made a valuable contribution to our mission and ministry through their careful discernment, deliberation and assistance in delivering our missional priorities through the year. The PCC maintained two employments in 2024: an Organist and Director of Music post, paid fully by the PCC., and a Parish Administrator post, which was part-funded by the Robertson Hall Trust (RC 1073473). Andrew Dickson remained our Organist and Director of Music until September, and Joanne Morrell our Parish Administrator until October. Their committed, diligent and professional work to support the life of St Nicholas, in their different roles was highly valued and widely appreciated, and we were sad to lose two excellent postholders on the parish team. Both posts were reviewed in the winter by the PCC in light of rising costs and budget pressures, and a recruitment process was begun for the Organist and Director of Music post. Our diverse team of volunteers, which numbers around 75, have persisted in their commitment to St Nicholas, throughout 2024, responding generously to changing needs as the year has progressed. We wish to record our sincere thanks to all who have contributed to our common life and ministry in a voluntary capacity throughout the course of 2024. The willingness of many people to give time and skills to the parish church has enabled St Nicholas, to respond creatively and hopefully to the needs of both the church and local community. Structure, governance and management The method of appointment of PCC members is set out in the Church Representation Rules and consists of certain ex-officio members (the incumbent, churchwardens), members of the Deanery, Diocesan or General Synods and 9 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of gender, skills and experience where possible. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. The full PCC met six times during the year, with an average attendance of 80 %. During the year the Council has considered issues relating to safeguarding, parish mission and ministry, health and safety, finance, maintaining the fabric of the building, partnership with the city council to develop the green spaces, and many other topics. Safeguarding The PCC has a Safeguarding Officer, Nigel Nash, who was re-appointed to this role in May 2024. He advises the PCC on matters of compliance and good practice in all areas relating to the safeguarding of children and vulnerable adults. He assists the PCC in ensuring that officers of the church and volunteers are appropriately monitored through Disclosure and Barring Service checks, and that they complete relevant safeguarding training. The PCC has received and approved the safeguarding policies and procedures recommended by the diocese during 2024 and keeps this important area under continuous review.
Administrative information St Nicholas, Church is situated in the centre of Brighton. It is part of the Diocese of Chichester within the Church of England. The correspondence address is St Nicholas, Church, Church Street, Brighton, BN13LJ. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission (registered charity number 1131831). PCC members who have served from 1st January 2024 until the date of this report was approved are.. Ex Officio members: Incumbent.. Assistant Curate Revd Dr Dominic Keech Revd Dr Pete Leith (Chair) Churchwardens: Rachel Chan Nigel Nash Deanery Synod: Josephine Baker Thomas Elliott Frances Lindsay Hills Veronica Thomson until November 2024 Diocesan Synod: Martin Auton Lloyd Revd Dr Dominic Keech Thomas Elliott General Synod Martin Auton Lloyd Elected members: Sophie Allen David Game Nicholas Goldsmith Jane Gray Clemmie Leyland Vivienne McKay Amy Morrell Paul Misso Georgina Obeng Aiko Somers-Harris Felicity Stimpson Heather Wyborn from May 2024 (Secretary) from May 2024 from May 2024 (Treasurer until May 2024) (Treasurer from Sep 2024) until May 2024 until Jan 2024 until May 2024 Approved by the PCC on 27 March 2025 and signed on t eir behalf Reverend Dr Dominic Keech
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 TOTAL Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2024 TOTAL FUNDS 2023 Notes Income and endowments from: Donations and legacies Other trading activities Investments Other income 95,714 34,918 2,747 676 134,055 5,745 33,426 134,885 34,918 7,717 1,512 179,032 111,761 33,075 7,185 3,938 155,959 2b 4,970 2d 836 Total income and endowments 10,715 34,262 Expenditure on: Raising funds Charitable activities Other expenditure Total expenditure 7,544 127,397 326 7,544 187,914 326 5,801 133,956 441 3b 14,955 45,562 135,267 14,955 45,562 195,784 140,198 Net incomel{net expenditure) (1,2121 {4,2401 111,3001 {16,7521 15,761 Transfers between funds 737 (737) Gainslllosses) on revaluation of: Investment assets 174 174 461 Net movement funds {4751 (4,9771 (11,300) 174 {16,5781 16,222 Total funds brought fotward 19,905 126,920 31,229 6,578 184,632 168,410 Total funds carried foNard 19,430 121,943 19,929 6,752 168,054 184,632
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON BALANCE SHEET AT 31 DECEMBER 2024 Notes 2024 2023 Fixed assets Investments Tangible fixed assets 6,752 400 6,578 1,362 6t) Total fixed assets 7,152 7,940 Current assets Debtors CBF Church of England deposit account Bank and cash in hand 5,235 149,103 18,732 173,070 5,454 159,103 23,844 188,401 Current Liabilities Creditors - amounts falling due in one year 12,168 11,709 Net current assets 160,902 176,692 TOTAL NET ASSETS 168,054 184,632 Funds Endowment funds 10 6,752 6,578 Restricted funds 10 19,929 31,229 Designated Funds 10 121,943 126,920 Unrestricted funds 10 19,430 19,905 TOTAL FUNDS 168,054 184,632 Approved by the Parochial Church Council on 27 March 2025 and signed on its behalf Reverend D Chairman The accompanying notes form a part of these financial stalemenls.
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1. Accounting policies a Accounting convention The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current {2015) Statement Of Recommended Practice, Accounting and Reporting by Charities SORP {FRS 102). The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments 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 affiliation to another body, nor those which are informal gatherings of church members. b Funds accounting Funds held by the PCC are- Ui7reslricled funds - general funds which can be used for PCC ordinary purposes. Desigi?ated funds monies sel aside by the PCC out of unrestricted funds for specific future purposes or projects. ResÈricled fui?ds - al income from trLJSts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest,. bl donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent al the end of the year is carried fonNard as a balance on that fund. Endowme171 funds - funds, the capital of which must be maintained., only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds. depending on the purpose sel out in the terms of the original endowment. Income and endowments All income and endowments are accounted for wilhoul deduction for any costs of receivability, are recognised when there is evidence of enlillement, receipt is probable, and the amount can be measured reliably. Donations and legacies Collections are recognised when received. Plai?i?ed giving receivable is recognised when due. 117come lax recoverable is recognised when the income to which it is attached is recognised. Grai)ts and legaGies are recognised when the PCC is legally enlilled lo the amount due. Other trading activities Income from trading is recognised when received. Income from investments Dividends are accounted for when due and payable. Interest enlitlemenls are accounted for as they accrue. All other income All other income is recognised when it is receivable. Gains and losses on investments Realised gains are recognised when the investments are sold Unrealised gains and losses are accounted for on revaluation on 31 December. 10
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024 d Expenditure Expenditure is accounted for on an accruals basis and accounted for gross. Charitable activities The diocesan parish contribution is accounted for on an annual basis, reflecting the commitment made by the PCC to Brighton Deanery. Any parish contribution unpaid al 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balanGe sheet. Fixed Assets Tangible fixed assets Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Moveable church furnishing held by the Vicar 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 Ghurch's inventory which can be inspected but are not included in the financial slalemenls. For other property acquired prior lo 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. All expenditure on consecrated or beneficed buildings and individual items costing under £1000 are written off in the year they were incurred. Depreciation Depreciation is calculated to write down the cost of tangible fixed assets over their expected lives. The rale applicable is 250/0 {slraight line). Investments Investments are slated at market value at the balance sheet date. f 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-lerm deposits are held with the CBF Church of England Funds.
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024 2 Analysis of income and endowments TOTAL Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2024 TOTAL FUNDS 2023 Income from donations and legacies Planned giving - standing orders Planned giving - weekly envelopes Cash collections at all services One off donations and appeals Income tax recovered under Gift Aid Legacies Grants 59,701 5,434 4,623 8,729 17,227 59,701 5,434 5,558 18,376 19,051 5,745 21,020 134.885 58,577 5,257 4,565 16,872 16,779 935 9,647 1,824 5,745 21,020 33,426 9,711 111,761 95,714 5,745 b Income from other trading activities Coffee and tea Soci81 events Fund raising Music recitals Fees from weddings, funerals etc Sale cardslbooks & activities Church hire 833 2,181 7,826 9,160 872 833 2,181 7,826 9,160 872 854 498 6,047 8,901 1,178 403 15,194 33,075 14,042 34,918 14,042 34,918 Investment income Dividends and interest 2,747 2,747 4,970 4,970 7,717 7,717 7,185 7,185 d Other income Insurance claims Other income 836 836 676 1,512 3,704 234 3,938 676 676 836 Total income 134,055 10,715 34,262 179,032 155,959 12
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024 3 Analysis of expenditure TOTAL Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2024 TOTAL FUNDS 2023 Expenditure on raising funds Social functions Events Music recitals Direct costs re Ghurch hires Stewardship costs Bank charges 1,946 1,066 3,899 347 111 175 7,544 1,946 1,066 3,899 347 111 175 7,544 756 957 3,306 534 81 167 5,801 b Expenditure on charitable activities Missionary and charitable giving Diocesan parish share Ministry costs.. Clergy costs vicar Clergy Gosls - curate Clergy costs visiting clergy Mission and evangelism costs.. Children's ministry Church insurance Church running expenses Repairs and mainlenanGe Liturgical supplies Flowers Musiclchoir Administration Printing and photocopying Postage and telephone Stationery Sundry ElectriGIIy Gas Devotional cards and books Major fabric works 4,790 68,000 4,790 68,000 4,772 68,000 4,880 2,783 4,880 2,828 4,558 1,405 88 45 207 130 337 5,522 3,256 12,695 3,464 1,775 5,890 17,244 1,741 851 743 314 1,870 6,111 88 45,515 187,914 309 5,410 2,982 10,161 2,557 1,663 5,793 11,044 1,754 735 947 372 1,755 3,863 5,522 3,256 8,149 2,773 4,546 691 1,775 164 6,000 5,726 11,244 780 851 743 314 1,870 5,628 88 961 483 13,787 14,955 31,728 45,562 5,788 133,956 127,397 c Other expenditure Coffee and tea 326 326 326 326 441 441 Total expenditure 135,267 14,955 45,562 195,784 140,198 13
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024 TOTAL Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2024 TOTAL FUNDS 2023 4 Staff costs Remuneration - wages and salaries Redundancy 11,586 3,000 3,570 15,156 3,000 16,564 During Ihe year the PCC employed an organist and an administrator on a part time basis. Occasional organists were engaged on a self-employed basis. b Payments to PCC members There were no disclosable transactions in respect of PCC members, nor persons closely connected with them. 5 Analysis of transfers between funds Reason for transfer Allocatin monies for future expenditure Release from fabric fund lo cover over expenditure Transfer part of replaGmenl rand piano fund back to altar fund Transfer part of replacmenl rand iano fund to liturgical fund Amount £500 £1,237 £192 £385 Between unrestricted and desi nated Between desi nated and unreslri¢ted Between restricted and restricted Between reslricled and restricted TOTAL Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2024 TOTAL FUNDS 2023 6 Fixed Assets Investments Market value 1 January Nel gainsl(losses) on revaluation Market value 31 Deceinber 6,578 174 6,752 6,578 174 6,752 6,117 461 6,578 b Tangible fixed assets Grand Piano Photo- copier Grand Total Cost or valuation At l January 2024 Disposals Al 31 December 2024 4,500 {4, 500) 4,802 9,302 {4,5001 4,802 4,802 Depreciation At 1 January 2024 Disposals Charge for year At 31 December 2024 4,499 14,4991 3,441 7,940 (4,499} 961 4,402 961 4,402 Net book amounts At 31 Deceinber 2024 400 400 At 31 December 2023 1,361 1,362 14
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024 TOTAL Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2024 TOTAL FUNDS 2023 7 Analysis of net assets by fund Investment fixed assets Tangible fixed assets Current assets Current liabilities 6,752 6,752 400 169.784 {8,882 168,054 6,578 1,362 185,574 18,8821 184,632 400 121,543 28,312 {8,8821 19,430 19,929 121,943 19,929 6,752 8 Debtors Income lax recoverable Trade debtors Sundry debtors 4,318 847 70 5,235 4,318 847 70 5,235 5,297 157 5,454 9 Creditors: amounts falling due within one year Church hire deposits 200 Charitable giving 4,810 Parish retreat deposits HMRC Deferred income Accruals Sundry creditors 200 4,810 200 4,770 2,627 290 643 2,777 402 11,709 658 643 5,416 441 12,168 658 643 5,416 441 12,168 15
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024 10 Statement of funds Bal blfwd 1 Jan 2024 Income Expenditure Other gains Transfers and (losses) Bal clfwd 31 Dec 2024 Unrestricted Funds General fund 19,905 19,905 134,055 134,055 135,267 135,267 737 737 19,430 19,430 Designated Funds Altar Children's ministry Diocesan parish share Fabric Hardship Major project Outreach Photocopier Vicarage re-decoration 5,960 415 9,650 6,968 598 99,570 522 1,361 1,876 126,920 5,745 8,987 207 2,718 208 9,650 5,731 598 99,740 522 400 2,376 121,943 {1,2371 4,970 4,800 961 500 737) 10,715 14,955 Restricted Funds Administration Altar Boiler Choral Foundation Churchyard trees IUTCF) Curale support Fabric Flower Gas Homeless outreach Liturgical Maintenance of the grand piano Organ Outreach Replacement grand piano St Paul's CE School Vicar's discretionary Youth work 6,000 6,000 192 192 3,580 1,234 1,738 715 1,341 1,085 3,580 1,070 1,738 670 4,708 891 3,867 1,380 164 2,757 45 7,824 1,775 483 2,757 11,191 1,581 4,350 1,380 306 691 88 385 88 360 1,161 17.500 427 70 550 31,229 360 618 543 25,000 8,077 (5771 427 70 550 19,929 34,262 45,562 Endowment Funds Hanbury Trust Wagner Fund 3,142 3,436 6,578 95 79 174 3,237 3,515 6,752 Total funds 184,632 179,032 195,784 174 168,054 Unrestricted fund Assets held by the PCC for carrying out il's general activities. Desi nated funds - Funds the PCC has set aside for specific purposes falling within il's normal activities. Restricted funds - See breakdown on next page. 16
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024 10 Statement of funds {contined) Administration Grant received from The Reverend Frederick W. Roberston trust to pay towards the parish administrator's salary. Altar- Donation received in 2022 towards Gost of new nave altar {or other capital projeGt at discretion of Vicar). Boiler - Donations received during 2021 for a replacement gas boiler and ongoing major repairs to both boilers. Church ard new trees- grants received from Forestry Commission (as part of UTCF project) and Friends of St Nicholas lo planting new trees in the churchyard Choral Foundation Monies received in November 2018 from the Sl Nicholas Choral Foundation. At the end of 5 years any unspent monies in this fund become unrestricted. The fund can be used.. To advance the education of the public in the arts and particular the art of music with a special regard to choral music. 'To further the education of young people aged 7-18 by providing grants and scholarships relating to musical education. To pay for general St Nicholas, Brighton choir expenditure. Curate su ort - Monies transferred from Affirming Catholicism in 2018 on the provison that they are used to support the curate current or future. Fabric - Donations, grants and fundraising events for substantial I'epair of the church building and associated fabric. Flower- Donations received for purchase of flowers. Gas - Donation from utility broker under their Make it Easy Guarantee" scheme Homeless outreach Donations received to pay towards running costs of the night shelter, Saturday welcome café or other project. Litur ical - Donations received for ',lilurgical items. Maintenance of the rand iano - The amounts raised in this fund were originally for the purchase of a new grand piano. However, under a Charity Commission Scheme dated 21 October 2019 the monies can now be spent on the maintenance of a grand piano. an - Donations and fundraising events for purchase and maintenance of new Eminent organ. Outreach Donation for any community outreach project. Re lacement rand iano - donalions received in 2023 and 2024. st Paul's CE School - The source of this fund is unknown. Vicar's discretiona Donation received In 2022. Youth work- Fundraising event lo support youth residential events plus sale of youth equipment. Hanbu Trust- Income paid direct to the Diocese. The source of this fund was Miss Leslie Hanbury. ner Fund - Income paid direct to the Diocese and goes towards Incumbent's stipend. The source of this fund is unknown. 1 l Related charity The Friends of St Nicholas Church (Charity Commission registered number 1046054) is a connected charity. The funds of this charity are not incorporated in these accounts. 17
Independent examiner's report to the PCC of St Nicholas of Myra Brighton This is my report to the Parochial Church Council of the Ecclesiastical Parish (PCC) of St Nicholas of Myra Church Brighton on the accounts for the year ended 31 December 2024 set out on pages 8t017. Respective responsibilities of the PCC and the examiner The PCC members are responsible for the preparation of the accounts. The PCC members consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed. It is my responsibility.. to examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145(5}(b) of the Charities Act, and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with general Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the accounts, and seeking explanations from you, as trustees, concerning any such malters. 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 the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that, in any material respecl, the requirements to keep accounting records in accordance with section 130 of the Charities Act., and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met., or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed.. 23 April 2025 Tania Little 1 Primrose Close Littlehampton West Sussex BN17 6US 18