St Paul's Kingston St Paul's Church, Kingston Charity Registration No. 1132023 Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 st December 2024 Incumbent Revd Adam Rylett St Paul's Vicarage 33 Queens Road Kingston Upon Thames KT2 7SF Bank Royal Bank of Scotland PIC 1 Redheughs Avenue Edinburgh EH12 9JN Independent Examiner JCS Accountants Limited 5 Robin Hood Lane Sutton SM12SW
st Paul's Kingston Parochial Church Council of St Paul's, Kingston Hill Annual Report for 2024 Administrative Information St Paul's Church is sltuated on Queens Road in Kingston upon Thames. It is part of the Diocese of Southwark within the Church of England. The correspondence address is The Parish Office, St Paul's Church, Queens Road, Kingston upon Thames KT2 75F. The PCC is a corporate body established by the Church of England and operates under the Parochial Church Council (Powers) Measure 1956. The PCC is a Registered Charity IRegistration number 11320231. During the year the following served as member5 of the PCC.. Vicar.. Rev'd Adam Rylett {ChairpersonJ Assistant Curate.. Rev'd Carolyn Madanat (until July 2024) Churchwardens: Mr Gareth Buchner (Vice Choirperson) Vacancy Elected Members: Mr Soli Abass Ms Joanna Brayton (untilApril 2024) Ms Rachel Dennis (untilApril 2024) Ms Victoria Lambourn Ms Bernadette Lees (re-elected in April 2024) Ms Maggie Millar Ms Amber Minnev Mr Derek Strathearn (Treasurer) Ms Kerry Thomas Ms Elisabeth Wallace (from April 2024) Vacancy Ms Fiona Cole (Deanery Synod Representative) Ms Nicky Croft (Deonery Synod Representative) Mr Nick Hickman (Deanery Synod Representative) Mr Christopher Johns (Deanery Synod Repre5entotive) Mr Dale Kirk (Deonery Synod Representative) Mr Peter Watson (Diocesan Synod Representative, until September 2024) In addition, the following attended sorne meetings but without voting right5.. Ms Elena Boothman (PCC Minute Clerk & Administrator) Ms Caroline Dennis (PCC Secretory, Electoral Roll Officer & Operotions Monager) Ms Ellie Hughes (Porish Sofeguarding Officer & Community Pastor)
st Paul's Kingston - Annual Report 2024 (Continued ) We want to acknowledge God's grace and provision; nothing would have been possible without his goodness. structure, governance and management Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-off icio members Ithe Vicar and Assistant Curate), the Churchwardenlsl, members of the Deanery, Diocesan or General Synods and nine members of the church who are elected at the Annual Parochial Church Meeting IAPCMI. Elected PCC members are appointed for a 3-year term, with one third coming to the end of their term each year- Deanery Synod members are all appointed for three years,. and Churchwardens annually. All church members are encouraged to consider standing for election to the PCC or to nominate others, and we aim to have a balance of skills, background and experience where possible. The PCC is responsible for a wide range of matters affecting the work and ministry of the church, including compliance with health and safety and disability legislation and the protection of children and vulnerable adults. In their capacity as trustees, members of the PCC are responsible for the stewardship of funds and for the appropriate accounting and reporting of the parish finances. The PCC works to ensure that each member is equipped to fulfil their role. On election, new members of the PCC are given relevant information and the most recent minutes. At the first meeting of the new PCC, the vice chair, secretary, and treasurer are elected,, and a deputy treasurer, electoral rol l off icer and m inute taker appointed. The PCC has appointed two Safeguarding Officers who are responsible, with the Vicar and the PCC, for ensuring the safety of children, young people and adults that may be vulnerable within our community and during our gatherings a nd activities. The current safeguardi ng off icers a re Rose Hickman and Ellie Hughes. All Safeguarding Officers attend relevant training for these roles, as do the clergy, Churchwardens, and other staff. The PCC has adopted the Southwark Diocesan policy 'A Safe Church, and implements any necessary changes to procedures and practice on an ongoing basis. This policy is reviewed and renewed annually, and in-house training has been provided for all volunteers, especially those working with vulnerable adults and children. The Safeguarding Off icer5 also carry out a Safeguarding Self-Audit as required and the findings are reported to the Diocesan Safeguarding Department and the PCC, with an Action Plan drawn up if necessary. The PCC currently employs two full time staff., a Pastor.. Community (Ellie Hughe51 and an Operations Manager Icaroline Dennis); and five part time staff,. a Pastor.. Families, Youth and Children120 hours a week- Gen Rylettl, an Interim Pastor.. Worship110 hours a week, from April 2024- Jess Comer), an Assistant Pastor.. Children120 hours a week, term time only- Casey Buchner), an Assistant Pastor: Youth {30 hours a week- Ben Hislopl, and an Administrator115 hours a week- Elena Boothmanl and these staff members have annual appraisals. We pay a retained pianist who works 2 hours per week and one cleaner for 3 hours per week. The PCC has in place the relevant pol icies, procedures, contracts and job descriptions for these posts and auto- enrolment pensions for all staff. There are a number of groups which report to the PCC and whose members, including the chair, are responsible for specific areas of the church's activities, these vary f rom year to yea r accordi ng to the current priorities for the year but always include., standing and Finonce Committee This committee is made up of the Vicar, Asslstant Curate, Churchwardens, Treasurer, and any Deputy Churchwardens and other members as appointed by the PCC and is also attended by the Operations Manager. It has power to transact the business of the PCC between its meetings subject to any directions given by the Council. The committee meets prior to each PCC meeting to consider outstanding issues, church finances, staffing matters and plan the PCC Agenda.
st Paul's Kingston - Annual Report 2024 (Continued) Fabric group This group exists to ensure that the fabric of the church building is properly maintained and that the fi ndings of the quinquenni31 inspection are acted upon. It reports to the PCC at each PCC meeting. The membership is agreed by the PCC each year after the APCM and includes the Churchwardenl51 and the Operations Manager. Mission Link group Each year the church supports partner organisation5 in mission work in Kingston, the UK and overseas through prayer and financial giving. The PCC elects a Mission Link group, often with some non-PCC members, annuallv after the APCM, to maintain the link between St Paul's and its mission partners,. ensuring that members of St Paul's are informed about our mission partners and engaged with them in prayer, two-way communication, and practica l and f inancial support. This group recommends the distribution of the tithe of IOYO of unrestricted funds income to be allocated to our partners annually to the PCC for approval. Risk management The PCC has reviewed the strategic and operational risks it faces. The major risks identif led and steps taken to mitigate these risks are as follows: Property f ire or theft. Insurance cover is maintained against both these risks. Fire inspections are ca rried out annually by a suitably qualif led a nd experienced professional a nd f ire extinguishers are tested and replaced as advised. The lightning conductor is also inspected and tested every three years, the eSectrical circuits every five years and portable a ppliances and gas boilers every yea r, Misappropriation of funds. The budgeted expenditure for each year is approved by the full PCC. The Sta nding and Finance Committee operates a system of controls including analytica I reviews and segregation of duties that a re designed to mitigate aga inst a ny potential for the misappropriation of funds. The amounts of cash held at any one time are not material to the Parish. Two signatories are required for all payments. All matters involving unbudgeted expenditure in excess of £1,500 are put to the full PCC. Revenue falling below committed expenditure. The level of giving is carefully monitored throughout the year. Any anticipated deficit is addressed through a review of committed expenditure and by drawing the congregation's attention to the need for increased giving. Safeguarding: Allegations of inappropriate behaviour against persons acting on behalf of the parish. All new employees and volunteers are subject to a safer recruitment process which has been completely revised in 2024, they also complete both online and in-person training and are monitored regularly. Through the Diocese, the parish conducts DBS checks on all those involved in m inistry to children, young people and vulnerable adults; and follows the guidelines set out in'A Safe Church, for all activities and in responding to allegations. Following the Scolding and Makin Report5, our safeguarding team read the reports and made recommendations to PCC of learning points for us to consider as a church and to implement in our safeguarding practice. Public benefit The members of the PCC are aware of the Charity Commission guidance on public benefit, and are confident that by promoting the work of the Church of E ngla nd in the parish of Kingston Hil l it provides publ ic benef it by: providing facilities for public worship,. pastoral care for both its members and others, including the sick and the bereaved. the teaching of Christianity through sermons, course5 and connect groups,. the occasional off ice5 (baptisms, thanksgivings, weddings, wedding blessings, funerals, memorial and bereavement services) for members of the local community. leading collective worship in schools; running groups for pre-school children and their carers, as well as other events for families; running groups and activities for children and youth, both on Sundays and during the week; running a Community Drop in (at Kingsnympton, in partnership with Kingston Achieving for Children),. providing a group for over-555 open to 311 in the community,. supporting other charities in the UK and overseas,.
St Paul's Kingston - Annual Report 2024 (Continued ) promoting Christian values and service by members of the Church in the community, to the benefit of individuals and society as a whole. Objectives and Activities The primary objective of St Paul's PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility of co-operating with the Vicar in promoting in the ecclesiastical parish the whole m ission of the Church, pastoral, evangelistic, ecological, social and ecumenical. The main objectives of the PCC are to help St Paul's Kingston follow our mission statement: To be a people who, through encounter, transformation and love, are growing in their life with God.. Encounter- with God the Father through His Son, the Word, by His Spirit. Transformation - through a loving, healing and liberating relationship with God. Love- and care for one another, those around us and all God's creation The PCC, along with the staff team, oversaw the following during 2024: Staff ing: o We employed a part time Interim Pastor: Worship (Jess Comer) in April 2024,. o In 2024, the staff team had a planning away day in May, went on retreat in September and attended a regional New Wine Leadership Conference in November 2024, Services: o We continued to livestream both our 9am and 11am services on YouTube,' o We continued offering Prayer Ministry after our 9am services,, o We continued having a small choral group at occasional 9am services; o We continued running a midweek communion service followed by a light lunch once a month; o At Easter we held a Maundy Thursday family Last Supper, a Good Friday Meditation at the Cross, and a 3-day 24-hour prayer room from Good Friday to Easter Sunday,. o At Christmas we held a variety of Carol Services to 311ow people to experience the hope and joy of Christmas in different ways. Children and youth,. o We run groups Isplit by age) for children aged 3 Inurseryl to 11 lyear 61 during our 11am service; o Our youth meet weekly, with the younger youth (years 7-91 meeting during the 11am service and the older youth (years 10-131 meeting at and after our 7pm service; o Our older youth meet for Bible study on Monday evenings and for prayer on Wednesday mornings; o The children & youth also meet regularly for socials and other activities,. Mentoring is available for those youth who want it,. o We ran a youth weekend away attended by 28 young people, took a group to the One Life Conference in London and took 11 older youth to the summer Satellites Conference,. o We have started Youth Jam Sessions to encourage and equip youth in musical worship; For our church Familv.. o We Start the Day with Prayer on Tuesday, Wednesday and Thursday mornings and End the Day with Prayer on Tuesdays, these sessions are open to everyone,. o We have continued to run a PrayerLine to pray for immediate needs of those in our communitv. o We ran various Connect groups, inclLJding one for the whole church which ran through the whole year,. o We ran a number of social events for the church family, including church BBQ'S,. o We held two Volunteer Celebration evenings, one in the summer and one just before Christmas, to celebrate the many volunteers who help make St Paul's the active vibrant church it is,. o Groups from the church attended the Wildfires Festival and the New Wine Summer Conference; o We ran two Ladies Quiet days at the Franciscan Centre,. o Women from St Paul's attended the Orchard Women's Conference in October; Most members of the church receive a weekly email with information and resources, including updates of activities happening in the church community and suggestions of ways to engage further with God, members without internet receive a posted version of this; o We offered in house Safeguarding tra ining for all volunteers:
st Paul's Kingston - Annual Report 2024 (Continued) In and for our communitv.. o We continued running a programme of activities for those over 55 Icalled Evergreensl- o We continued running a weekly group for toddlers and their parents/carers Icalled Rainbows} in the church on Wednesday mornings; o We continued running a weekly group for toddlers and their parents/carers (called St Paul's Stay & Playl in the community on the Kingsnympton Estate until July 2024; o We run a Community Drop in on the Kingsnympton Council Estate on Thursday5 lin partnership with Kingston Achieving for Children),. o We ran three Alpha courses, during the day in the spring term and in the evening in the summer and autumn terms,. o We continued having a collection box for the local Foodbank in church; Mission Partners: o We had various mission partners attend our services to share what they have been up to and how we can better support them in prayer,. o We ran a musical fundraiser event in aid of our mission partner Middle East Media,. o We hosted leaving events for year 6's at our local schools run by our m ission partner Insight; o We enabled the running of the Tearfund Big Quiz in November 2024,. Our linked school St Paul's Primarv.. o We have run weekly assemblies in the school. o We hold special services in the church such as Harvest, Welcome to Reception parents and children, Christmas, Easter and Leavers services,. o We allow classes to use our bui Idi ng for larger activities such as Theatre workshops; o We provided pastoral support for parents at the school. Administration.. o We completely revised our volunteer recruitment process; o We reviewed and revised our church hire process; o We completely renewed our website, which will go live in January 2025; Our Building work.. o We completed the project to replace the church carpet including replacement of the rotten floor and repair of various water leaks under the floor in April 2024,. o We started investigating the feasibility of upgrading our servery and toilets,. o We investigated and got approval to remove pigeons in the church roof space; Volunteers All the above objectives and achievements rely on the enormous contribution made by church members as unpaid volunteers in the activities of the church. The PCC, itself comprised mainly of volunteers, acknowledges with thanks the crucial importance of the time and skills provided by so many church members, including number of our youth, to enable the ministry of St Paul's to flourish. We are confident that our revised volunteer recruitment process ensures we are following safer recruitment of all volunteers. Achievements and performance Review of the year The full PCC met six times during the year with an average level of attendance of 90Yo. Committees met between meetings and minutes of their deliberations were received by the full PCC and discussed where necessary. The APCM was held in April. The PCC continued to oversee the life, work and mission of the church, including a reminder of the Charity Commission's guidance on public benefit. The PCC gave consideration at the first meeting of the newly appointed Council to its remit and purpose, as set out in the Church of England's Representation Rules. We also considered a wide range of issues, including the following Iby no means an exhaustive list}.. We appointed a part time Interim Pastor.. Worship in April 2024 (Jess Comer},' We appointed new Foundation Governor5 for 5t Paul's school,. We completed the project to replace rotten floorboards and put in a new carpet as approved in 2022, working closely with our Inspecting Architect l Nicholas Weedenl throughout this process,.
st Paul's Kingston - Annual Report 2024 (Continued ) We investigated and got approval to remove pigeons in the church roof space; We started looking at revamping the servery and toilet areas,. We continued looking at the Anti-Racism Charter and worked on how to make this meaningful for discipleship at St Paul's,. We continued reviewing and updating our Policies and ensuring their compliance,. We received reports on Safeguarding at St Paul's at every meeting, renewed our adherence to A Safe Church; We received reports on Deanery Synod meetings,. We continued supporting our Vicar, Adam Rylett, in his role as Area Dean,. We launched our new volunteer recruitment process. We continued looking at our provision for those over 65 in the community; We did a benchmarking exercise for all staff salaries and approved increases to ensure salaries are at the right level; We launched a project to completely renew our church website (to go live in January 20251; The voluntary contribution to Southwark Diocese, known as the Parish Support Fund, was discussed and a pledge of £132,000 for 2025 was agreed,. We agreed our mission giving in support of various mission partners and ensured contact with these charities is maintained; We ran a successful Gift Day in November 2024, receipts went to The Palestinian Bible Society, Kingston Foodbank and Christians Against Poverty,. As in previous years, the PCC worked harmoniously and well together over the year, with good levels of attendance and participation in meetings. There continues to be a good balance of new and experienced members on the council. At every meeting the PCC examines our financial position, and we are grateful to God and his people for their generosity in supporting the church's work in Kingston and beyond. Church Attendance All are welcome to attend our regular services, both online and in person. As of April 2024, there are 217 parishioners on the Church Electoral Roll, 17 names were added during the year, I was removed due to moving awavlchanging church and 4 were removed due to death. We have a number of people attending who are not on the electoral roll for various reasons and a normal Sunday sees around 180 adult5 and 60 children/youth attend across the three services. Financial review We finished the year with a General Fund surplus of £45,195 before transfers between funds, with income of £450,15412023: £423,862> expenditure of £404,959 {2023: £408,630) and the balance carried forward of £144,819. The increase in the year to General Fund income of £26.292 was due to higher occasional donations and a legacy received from the estate of Marie Wright. The reduction of £3,671 in the year to General Fund expenditure was largely due to reductions in repairs, floor and carpet costs, as well as in curate accommodation and energy costs offset by increased staff costs. Under our policy of giving at least IO% of our General Fund income {before grants) to mission and relief charities this amounted to £42,000. A further £25,604 was paid from Gift Day collections including £7,239 brought forward from the 2023 Gift Day. The charities supported and the amounts given can be seen in note 13 of the Financial Statements. Total funds, income was down by £10,732 and expenditure by £34,946 largely due to the additional income and expenditure in 2023 for the carpet and floor works and the sound system upgrade. Total funds have increased by £8,751 to £259,230. We were able to purchase the grand piano from Hanbeet Korean Church during the year for £7,000 after they ceased their weekly letting of the church part way through 2023. This cost is shown as an addition to fixed assets in the year and is being depreciated over 10 years. Our Parish Support Fund pledge to the Diocese of Southwark was £127.000 in 2024 and will increase to £132,000 in 2025. This covers the cost of the Parish to the diocese and a contribution to the mission and ministry across South London and East Surrey. The £40,000 transfer to the Church Repairs and Church Development Funds
St Paul's Kingston - Annual Report 2024 (Continued) from the General Fund will assist the f unding of additional repairs expenditure likely to result from the quinquennial inspection by the Church Architect later this year and towards refurbishing the servery and toilets at the back of the church. In 2025 higher staff costs as well as the impact of inflation on other church costs will result in increased expenditure at a time when cost of living pressures on the disposable incomes of church members will make increasing donations difficult. We are grateful for God's blessings through his people this year in providing for our finances and again seek his faithfulness for the coming year. Reserves policy It is PCC policy to aim to maintain a balance on its General Fund which is sufficient to enable payments to be made when they become due and to enable current activities to continue in the short term, should funding fall or significant unforeseen expenditure be required. The PCC aims to have balances equivalent to 3 months of budgeted General Fund expenditure. In 2025 this amounts to £110,141. The closing balance this year of £144,819 meets this aim. The PCC keeps both this policy and its implementation under regular scrutiny. Future Plans l. I n 2025 and subsequent yea rs, the PCC aims to build on the initiatives undertaken in the past in f urtherance of its stated objectives. 2, We will continue in a life of worship, prayer and obedience, seeking to spur one another on in the whole of life to know the presence of God through his Holy Spirit and make known the Good News of Jesus. 3. We will release the people of God to serve him in alignment with the gifts that he has given them and the place to which he has called them. 4. We will continue to review and evaluate how the structures and culture of St Paul's create barriers to the equality and inclusion of all God's children in our community and worship and seek to eliminate them. 5. We will ensure that, while we continue to trust in God for the provisions we need for his service, we are good stewards of the financial resources that are entrusted to us and that St Paul's has a secure footing on which to move forward. 6. We will launch the revamped church website. 7. We will look at Environmental Stewardship and how St Paul's can better steward our resources. 8. We will complete the work to remove pigeons from the church roof space, ensuring that the ceiling does not rot f urther and is safe. 9. We will continue our study into the use of our building and how it can be reordered to effectively meet the needs of our ministry here in Kingston. This incl udes looking at reordering the servery and toilet area, 10. We will consider anything raised in our 2025 Quinquennial Inspection and prioritise any work identified. Approved by the PCC on 25th March 2025 and signed on their behalf by the Revd Adam Rylett (Chairperson)
st Paul's Kingston - Annual Report 2024 (Continued) Independent examiner's report to the trustees of St Paul's Church, Kingston Hill I report to the charity trustees on my examination of the accounts of the St Paul's Church, Kingston Hill for the year ended 31 December 2024 set out on pages A-10 to A-16. Responsibllitles and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act'l. I report in respect of my examination of the Church's accounts as carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement Since the Church's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Church as required by section 130 of the Act; or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Report) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Miriam Hickson CTA FCA JCS Accountants Limited 5 Robin Hood Lane Sutton Surrey SMI 2SW Date: 28 20 2S
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2024 Restricted Unrestricted Income Funds Funds Restricted Total Unrestricted Income 2024 Funds Funds Total 2023 Income Note Income from: Donations and legacies Church activities Other trading activities Investments Other 2(a) 2(b) 2{c) 2(d) 2{e) 429,264 18,779 20,303 449,567 3,075 21,854 2,499 2,499 321 5,898 404,485 17,730 55,626 460, 111 1, 730 19,460 1,363 1,363 557 5, 066 4, 550 4,550 5,577 4,509 Total 453,620 26,198 479,818 426, 724 63, 826 490, 550 Expenditure Expenditure on: Church activities Other trading activities 3(a) 3(b) 429,260 41,694 470,954 113 113 449, 892 56,044 505,936 77 77 rotal 429,260 41,807 471,067 449,892 56, 121 506,013 Net incomel(expendlture> 24,360 {1 S,609> 8,751 (23, 168) 7, 705 (15,463) Transfers between funds 5,547 15,5471 28,050 (26,050) 2,882 (18,345) (15,463) Net movement In funds 29,907 121,156) 8,751 Reconciliation of funds.. Total funds brought forward Total funds carried forward 220,682 29,797 250.479 217,800 48, 142 265,942 2SO,589 8,641 259,230 220, 682 29, 797 250,479 The notes on pages A-12 to A-16 form part of these financial slatements A-10
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL BALANCE SHEET at 31 December 2024 2024 2023 Not8 Fixed Assets Tangible assets 46,696 46,696 45.962 45,962 Current Assets Debtors and prepayments Short term deposits Cash al bank and in hand 8,089 147,202 66,418 77,854 97,051 118,292 Total current assets 221,709 233, 797 Liabilities: Creditors, amount5 falling due within one year 19,175) (28, 680) Net Current Assets 212,534 204,577 Total Net Assets 259,230 250,479 Funds of the Parish Unrestricted funds 9&10 250,589 8,641 220, 682 29, 797 Restncled income funds 9&10 Total fund8 2S9,230 250. 479 Approved by the Parochial Church Council on 25th March 2025 and Signed on its behalf by.. The Revd A m Rylett {Chairperson) Mr Oerek Strathearn (Treasurer) The notes on pages A-12 to A-16 fomi part of these financial statements A-11
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 ACCOUNTING POLICIES Basis of preparation The PCC is a public benefrt enlity wilhin Ihe meaning of FRS102. The financial slatemenls have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCS, and with the Regulations true and fair vieNV' provisions, together wlh FRS102 as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities ISORPIFRS10211. The financial s*alemenls have been prepared under the historical cost convention in pounds sterling rounded lo the nearest pound. The going concern basis has been used in the preparation of the accounts and there are no material uncertainties relating lo going concern. The PCC have considered the impact of the cost of living crisis on the church finance5 and having regard lo current cash balances and projected income and expenditure for the next 12 months are satisfied that the going concern basis in preparing the accounts is apprcpriale. These accounts do not include the accounts of church groups that owe their affiliation lo another body nor those that are informal gatherings of church members. Funds Reslricled funds must bè spent on restricted purposes and details ol the funds held and the reslriclions provided are shown in notes 9 and 10. Any balance rèmaining unspenl al the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund and inlerest is apportioned to individual funds on an average balance basis. Unreslricled funds are general funds which can be Ltsed for PCC ordinary purposes and designated funds are amounts sel aside by the PCC for major repairs, a specific ministry or a future project. Income Planned giving, collections and donations are recognised when received. Tax recoverable is recognised when the income to which il relates is received. Grants and legacies afe accounted for whèn the PCC is entitled lo the amoun15 duè. Interest is accrued and all other income, including church leltings, is recognised when il is receivable, All income is accounted for gross. The value of volunlary help received is not included in the accounts but is described in the PCC'S annual report, Expendlture and liabilities Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable. Grants and donations are accounted for when paid over. or when awarded, if that award creates a binding Of constructive obligation on the PCC. The diocesan parish support fund contributions are accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross. All administration costs are deemed lo support church activities and are classified as support costs in note 3lal. Fixed assets Consecrated and beneficed propety is not included in the accounts in accordance with s1012llal and Icl of the Charities Act 2011. Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable Pfoperty, listed in the church'5 inventory. which can be inspected lat any reasonable timel. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishing, whether m8inlenance or improvement, is written off as expenditure in the financial statements. Fixed assels are slated at cost less provision for depreciation. Equipment used ¥Mlhin the church premises is depreciated on a straight line basis over 4 years excepl for the sound system, speakers & equipmenl and the grand piano which are depreciated over 10 years. Individual items of equipment with 8 purchase price of £1,000 or less are written off when the asset is acquired. Current assets Short-lerm deposits comprise cash held on deposit with the CBF Church of England Funds. A-12
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued For the year ended 310ecember 2024 Restricted Income Funds Unrestricted Funds TOTAL FUNDS 2024 2023 Income from: 21al Donations and lègacios Gift aid donations Tax recoverable Other donations Collections at services Gift day Gfanls.. Listed Places of Worship Scheme - VAT Gfanls." Other Legacies 279,531 69,653 34,68S 1,457 50 4,111 40 279,581 270,831 73,764 73.054 34,726 28,345 1,457 1.581 15,102 16,003 3,438 9.547 21,500 60, 750 20,000 449,567 460. 111 15,102 3,438 20,500 20,000 429,264 1,000 20,303 21bl Church aetivitios Church lellings Fees for weddings & fune¥als Church groups income Youth events receipts Sundry income Training receipts 9,850 1,330 2,763 1,821 3,015 9,850 1,330 5,838 1,821 3,015 11.848 1,333 4.639 7,399 3,075 250 19.460 18,779 3,075 21,854 21¢) Other tradlng actlvltles Fundraising events & activities 2,499 2.499 2.499 2,499 1.363 1,363 21dl Investments Interest 5.577 321 5,898 5,066 21el Other Cash balance introduced TOTAL 4,550 479,818 490,550 453,620 26,198 Expenditure on.. 31al Church actlvlties Missionary and charitable givin9 Inole 131., Church overseas.. missionaries and mission societies relief and development agencies Home missions and other UK Charities Parish relief and other gifts 3,000 15,000 24,000 2,090 44,090 1,628 12,027 14,544 404 28,603 4,628 27,027 38,544 2,494 72,693 18,223 43. 109 2,641 66,9T3 Ministry.. Diocesan Parish Support Fund Clergy expenses Housing cost- Curate Childrens, youth & young adult's ministry costs Outreach & community costs Church groups costs Upkeep of services Church running expenses Church & vicarage maintenance Equipment purchases & depreciation Church floor & carpel costs Training courses & conferenc95 Support cost5. stsff stationery and offi Bank & card Iransaclion charges Architect's Fees External Examiner's Fees 127,155 1,907 9,000 58,846 42.795 1,964 17,630 26,429 20.415 11,083 9,681 5,569 47,512 3,501 283 127.155 123, 000 1,907 2,690 9,000 18,000 68,846 49,071 42,795 34,890 S,984 4,744 17.630 12,707 26,429 30,826 20,415 16,273 11,083 11,757 18.752 76,498 5,569 5, 652 47,512 45.389 3.501 3, 792 283 4,020 9.071 2,376 1,400 7,448 470,954 505,936 1,400 429,260 41,694 31bl Other trading activities Fundraising events cos15 TOTAL 113 113 77 471,067 506,013 429,260 41,807 4. STAFF COSTS 2024 2023 Vvages and salaries Social security costs Pension & life Insurance costs 131,799 4,353 7.160 143,312 7 13,492 3,018 6.273 722, 783 A-13
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued} For the year ended 31 December 2024 STAFF COSTS Icontinuedl The average number of employees during the year was 912023.. 91 and comprised full time.. an operation manager. a community pastor. part lime.. a youth. families & children's pastor, a worship pastor ancl assistant pastors for Children and Youth, an administralor,a pianist and cleaner. All the staff are enrolled in the Pension Builder 2014 Scheme of the Church Workers Pension Fund for lay staff The scheme is administered by the Church of England Pension5 Board. The scheme is a defined benefit scheme The Scheme is considered to be a mulli-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme's assets and liabilities to specific employers and that contributions are accounted for as if the Scheme were a defined contribution scheme The pension costs charged lo the SOFA in the year amounted to £6,51912023 £5,7121. No employee's remuneration exceeded £60,000 in the year. The Vicar, Curate and Assistant Minister. members ol the PCC, were reimbursed expenses amounting to £1,90712023. £2,690) No other payments were made to PCC members FIXED ASSETS Tangibl& ass8ls Office, audlo-vlsual, kitchen equlpment and furniture Cost blf al 1 1.2024 Additions in year Disposals in year clfal 31.12.2024 67.250 9,229 4,633 71,846 21,288 14,6331 8,495 25,150 45.962 46,696 Depreclatlon blfat 1.1.2024 Disposals In yèar Charge in year cllal 31.12 2024 bll al 1.1.2024 cll al 31.12.2024 Net Book Value ANALYSIS OF NET ASSETS BY FUND Unr88trlcted Restricted 2024 Funds Income Total Funds Unrestrlcted Restrlcted 2023 Funds Income Total Funds Fixed Assets Current Assets Current Liabilities 46,696 213,022 9,129 250,589 46,696 8,687 221,709 46 9,17S 8,641 259,230 45,962 2Q3, 400 28,680 220.682 45, 962 29,797 233,197 28,680 29. 797 250, 479 DE8TORS 2024 2023 al Unreslricled funds.. Tax recoverable Prepayments and accrued income 2.802 4,798 7,600 2,128 12,970 15.038 bl Restricted income funds.. Tax recoverable Inleresl receivable 429 60 489 2,599 217 2,815 17,854 Total Debtors 8,089 LIABILITIES.. Amount5 falling due In one year al Unrestricted funds.. Accruals for goods and services Payroll Other creditors 2024 2023 3,833 2,924 2,372 9,129 16,713 2, 832 9, 735 28, 680 bl Restricted funds. Accruals lor goods and services Total Creditors 46 9,175 28,680 A-14
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024 FUNDS Desi naled.. The Church Repairs Fund is for major repairs & renewals to the church building. The Youlhwork Fund is for expenditure supporting the youthwoTk of the church. The Church Development Fund is for the redevelopment of the church building. Res ricled.. The Music Fund was fully expended in 2023 by the cost of the sound system upgrade. The Pastoral Fund is for the pastoral needs within the ministry of Sl Paul's. The Carpel Fund foi the replacement of the church carpet was fully spent in the year Specific colle¢lion5 are those amounts received by the church for particular appeals, charities, missions or relief agencies and include Gift Day donalions.lsee also note 131. The balance on the Evergreens Fund was transferred to the General Fund to reflect that it had arisen from attendance charges with all grants and donations having been fully expended, il was therefore not restricted. As their programme of aclivilies, for those over 55, is considered an integral part of the overall ministry of Sl Paul's it is appropriate that this be reported in the General Fund. Any future grants and donations received and associated expenditure will however still be reported in a restricted fund where appropriate. 10. SUMMARY OF FUND MOVEMENTS During 2024 Balance at 1 January 2024 Incomè Expendlturè Transf8r8 Net Balance at b•twefrn movement 31 December funds In funds 2024 Unreslricled.. General Fund Designaled.'Church Repairs Youlhwork Fund Church Development Fund 134,077 450,154 1404,9591 (34,4531 25.000 321 {19,108) 20,000 19.027 2,220 (5,1931 42,578 925 220,682 453,620 10,742 1,213 {2,9731 20,925 29,907 144,819 26,213 16.054 63,503 250,589 20,01)O 5,547 429,260 Restricted.. Pastoral Fund Carpel Fund Specific Collections Evergreens Fund 8,005 211 1404} 9,021 50 (9,0711 7,379 21,762 {28,312) 5,392 4,175 4,020 29,797 26.198 41,807 250,479 479,818 1471,0671 (1931 {9,0211 {6,5501 5,392 21,156 8,751 7,812 829 5,547 5,547 8,641 259,230 Total During 2023 Balance at 1 January 2023 Incomè Expenditure Transfers Net Balance at between movement 31 December funds In funds 2023 Unreslricled.. General Fund Designaled.'Church Repairs Youlhwork Fund Church Development Fund 117, 795 423, 862 (408. 630) 33,85Q 348 (34. 798) 20,911 1,760 (3,6441 45.244 754 (3.4201 217,800 426, 724 449,892 1,050 25,000 16,282 (8, 850) (t, 884) 2. 666) 2,882 134,077 25.000 19.027 42.578 22Q, 682 26,050 Restricted Pastoral Fund Music Fund Young Adults Fund Chair Fund Carpel Fund Specific Collections Evergreens Fund 7,953 25,823 1,107 789 152 227 (100) 52 {26,050J (25,823) (1,107) (789) 9,021 (5, 097) 5,392 18,345) (15,463) 8,005 (1,112) (800) 35,661 {26,640) 20,318 (25,4091 7,452 (2.060 63,826 56,127 490.550 (506.013) 9,021 7.379 5.392 29, 797 250,479 12,470 48,142 265,942 26,050 Total A-15
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued) For the yoar ended 31 December 2024 11. CHURCH HALL Sl Paul's Community Hall Trust which holds and manages the Hall in Park Road is a separately gislered Charity and is connected to the PCC in that the PCC appoints the trustees and PCC members constitute a majority of those trustees. During the year the PCC received grants from this charity totalling £19,00012023'. £59,000). 12. RELATED PARTY TRANSACTIONS Mrs G Rylett and Mrs C Buchner, both wives of PCC members, and Mrs C Dennis, mother of a PCC member are employed by the PCC in various roles and received remuneration in the year totalling £63,16812023. £56,443). Oonations received in the year from PCC members lolalled £111,08812023.. £103.870). 13. GRANTS Mission Socteties and Charities Tilhad grants from PCC Funds General Fund Helen & Paul Hutchinson Insight Oxygen Kingston Churches Action on Homelessness Hope Health Action Christians Againsl Povety MAF (UK) The Lunchbowl NeOrk Open Doors A Rocha Middle East Media Tearfund 2024 2023 5,000 5,000 3,500 2,000 5,000 5,000 3,000 4,500 2,000 1,500 3,000 2,500 42,000 5,000 5,000 3,500 2,000 5,000 5,000 3,000 3,000 1.500 1,500 3,000 1,500 39,000 TOTAL TITHED GIVING FOR THE YEAR Sundry Grants General Fund Parish relief and gifts 2,090 2,090 2,547 2,541 Restricted Income Funds Pastoral grants 404 404 7QO IL Gift Day and other Specific Collection Granls Palestinian Bible Society Christians Against Poverty Kingston Foodbank Sl Paul's Primary School Middle East Media Tearfund International Justice Mission 12,027 6,121 6,789 667 1,628 967 4,481 9,668 5,187 5, 723 273 25.332 TOTAL GRANTS FOR THE YEAR 72,693 66.973 The PCC n7akes granls to missionaries, mission societies, charities and lief agencies totalling af least 10Yo of its total G8neral Funds income excluding grants. These paymenls ar8 decided on annually.
= Includes 2023 Gift Day donations
A-16