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 Ne￿Ork
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