Charity registration number 1132301
THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
CONTENTS
Pagè
PCC Members, report
Independent examinerfs report
Statement of financial activities
Balan￿ sheet
Notes to the finanGial statements
8-18

The Parochial Church Council of the Ecclesiastical Parish Church of the Good
Shepherd, Carshalton Beeches
Annual Report and Financial Statements
of the Parochial Church Council
for the year ended 31 December 2024
INCUMBENT:
The Rev Kevin Lewis
38 Beeches Avenua
Carshallon
SM5 3LW
BANKERS:
Barclays Bank PIC
39 - 43 High Street
Sutton
SM1 1DR
The Central Board of Finance of the Church of England
CCLA Investment Management Limited
One Angel Lane
London
EC4R 3AB
INDEPENDENT EXAMINER..
Warner Wilde Limited
4 Marigold Drive
Bisley
Woking
Surrey
GU24 9SF
ALL CORRESPONDENCE TO..
Mr Chris Nutting
1 The Close
Carshalton
SM5 4PE

The Parochial Church Council of the Ecclesiastical Parish Church of
the Good Shepherd, Carshalton Beeches
ANNUAL REPORT
For the year ended 31 December 2024
The Trustees present their annual report and financial statements for the year ended 31 December
2024. The financial statements have been prepared in accordance with the accounting policies set out
in notes to the accounts and comply with the Gharity's governing document, the Charities Act 2011 and
Accounting and Reporting by Charities: Statemènt of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102) effective 1 January 2019.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Parochial Church Council (PCCI is a corporate body (governed by PCC Powers Measure 1958,
Church Representation Rules 2017) and is a registered charity, number 1132301.
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM}
in accordance with the Church Representalion Rules. Members can be co-opted by the PCC.
During the year the following served as members of the PCC
Inoumbent..
The Rev Kevin Lewis
Assistant Curate=
Th8 Rev lan Nott
Churchwardens..
Mr Mark Crompton
Mr Anthony Thompson
Representation on the Deanery Synod..
Mr John Munt
Mr Mark Crompton
Men7bers.'
Mrs Hannah Flowers
Miss Jude Germain
Mr Peter Graystone
Mrs Cheryl Hudson
Mr Nicholas James
Mr Chris Nutting
Mrs Dilani Pararajasingam
Mr Michael Potter
Mrs Ruth Rutt
Mrs Michaela Strivens
Mrs Sarah Van Rensburg
Treasurer
PCC Secretary (until APCM 14.04.24)
Ex-offioio..
Mrs Moira Alexander
PCC Secretary (from PCC 09.07.24)

The Parochial Church Council of the Ecclesiastical Parish Church of
the Good Shepherd, Carshalton Beeches
ANNUAL REPORT
For the year ended 31 December 2024
COMMITTEES
The full PCC met six times during the year in January, March, May, July, September and November.
There was an additional PCC meeting held by Zoom on 21 June 2024 to discuss and agree all aspects
of refurbishing the south side extension. The PCC members, who are also Trustees for the purpose of
charity law, are, if they are not ex-officio or co-opted members, nominated and elected at the Annual
Parochial Church Meeting. New members of the PCC are inducted into the workings of the Parochial
Church Council through meetings with existing mèmbers of the PCC, the churchwardens and the
Incumbent. The training of new PCC members is on-going, and information is cascaded to them from
the Diocese. the Deanery, the Vicar and the Churchwardens.
STANDING COMMITTEE
This is the only committee required by law. It has power to transact Ihe business of the PCC between
its meetings, subject to any directions given by the Council.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The PCC of the Church ofthe Good Shepherd has the responsibility ofco-operating with the incumbent,
in promoting in the ecclesiastical parish the whole mission of the Church. Our vision as a PCC is to be
'faithfLJI stewards, strategic planners and prophetic thinkers,, within the wider parish vision of being
Rooted in Christ, Growing in Faith and Fruitful in Love.
ACHIEVEMENTS AND PERFORMANCE
The electoral role for 2024 stood at 132 of whom 79 are resident in the parish and 53 not resident in
the parish.
Our vision is to be Rooted in Christ, Growing in Faith and Fruitful in Love, which means that all of what
we do comes out of our faith and worship. Much of what we do is hard to quantify - for example,
attendance numbers are not always a marker of faith and growth, However. they can give us an idea.
This year has seen a continued settling of congregation growth and activities in the post-covid era, with
our October count showing average weekly numbers to now be 90-100, and our Kids @10, Youth @10
and Youth @ 5 groups holding strong, especially with the youth. Our midweek Wednesday Communion
seNice has a regular 12-18 paople. We hosted several Sunday evening activities, including 2 modules
ofthe Jesus Story. a Lent Course, and a run of evening services in JunelJuly, all of which were attended
by 20-30 people eager to grow in faith and discipleship. We have 5 regular home groups, supporting
and discipling over 50 people across them.
We continue to reach out to families through Twiglets, and older people through activities such as
Shepherd Singers, Game On and Afternoon Tea Parties, and to Ihe whole church community through
the monthly Holy Roast. Our support for the bereaved continued through three Bereavement Journey
courses, and the fortnightly BEES support group, and we continued our warm space initiative until the
end of February. Our summer and Christmas fairs continued to be a great success, with good numbers
coming, a great atmosphere and lots of money raised for the charitie5 that we support.
Overall, we feel confident that although there are always cha116nges, and improvements to be made,
we are operating in line with our thission and vision.
SOUTH SIDE PROJECT
The south side extension to the church was completed in February 2001 and after twenty-three years
a refurbishment was necessary. It needed redecorating, its lighting updated and new flooring. At a PCC
meeting held on 21 June 2024 it was agreed that up to £ 70,000 (including VAT) could be spent on the
refurbishment. Most of the work was carried out during the summer although a few smallerjobs remain
outstanding but should be completed during 2025.

The Parochial Church Council of the Ecclesiastical Parish Church of
the Good Shepherd, Carshalton Beeches
ANNUAL REPORT
For the year ended 31 December 2024
FINANCIAL REVIEW
In 2024 Conference Centre and Church Hall income amounted to £ 72,008 (2023.. £ 64,868).
In 2024, donations and legacies including gift aid recovered amounted to £ 200,776 (2023.. £ 220.581).
The Incumbent is aware of the changing demographics and financial situations ofthe congregation and
will make a financial appeal later this year. Togetherwith the Treasurer and the Churchwardens, careful
attention will continue to be given to the church's income and expenditLtre. A budget has already been
prepared for 2025.
We are pleased that during 2024 we were able to support overseas and home missions to the extent
of£ 37,475 (2023.. £ 24.435) due to the generosity of our congregation.
RISK MANAGEMENT
The Churchwardens and the PCC are committed to best practice in all matters conc8rning safeguarding
issues as recommended by the Diocese. The PCC is appraised for these specialised areas of risk
management by qualified members of the congregation and other specialists within the Deanery and
Diocese. The management of these risks is reviewed annually, and systems and procedures are
established to manage them. The PCC is aware of its duty to have regard to the Safeguarding and
Clergy Discipline Measure 2016 and the House of Bishops 'guidance on safeguarding children and
vulnerable adults and works in line with Di0￿san policies and procedures.
RESERVES POLICY
The general fund (£ 216,992) and the designated charity fund (£ 9,407) are both unrestricted. There is
a restricted charity fund of (£ 954).
KEY MANAGEMENT PERSONNEL
The Irustees consider the Members of the PCC as comprising the key management personnel of the
charity in charge of directing and controlling the charity and running and operating the charity on a day-
to-day basis.
Trustees are required to disclose all relevant interests and register them with the secretary and in
accordance with the charity's policy withdraw from decision5 where a conflict of interest arises. Neither
the charity nor any of the trustees presently have such interests but any such interests would be
disclosed should they arise.
Fran Lewis, the wife of the Incumbent, the Rev. Kevin Lewis, has been employed (part time) since April
2019 as Church Centre Manager (note 11).
On behalf of the PCC
Rev Kevin Lewis (Incumbent)

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
INDEPENDENT EXAMINER'S REPORT
TO THE PCC OF THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
I report to the PCC on my examination of the financial statements of The PCC of Church of the Good Shepherd
Carshalton Beeches (the church) for the year ended 31 December 2024.
Responsibilities and basls of report
As the PCC of the church you are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act 2011 {the 2011 Act).
I report in respect of my examination of the church's financial statements carried out under sectlon 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the 2011 Act.
Independent examiner's statament
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
Association of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn lo the fact that the charity has prepared financial statements in accordance with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) in preference lo the Accounling and Reporting by Charities.. Statement
of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has now been
withdrawn.
l understand that this has been done in order for financial ststements to provide a I￿e and fair view in accordance
wilh Generally Accepted Accounting Practice effecliv8 for reporting peiiods beginning on or aft6r 1 January 2015.
I have completed my examination. I confimi that no rnatters 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 2011 Act., or
the financial statements do not accord with those records-, or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 olher 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 b8 drawn in this report in order to enable a proper understsnding of the financial statements to be reached.
F J Wllde FCCA MBA DChA
Warner Wilde
4 Marigold Drive
Bisley
Surrey
GU24 9SF
iy io£&-
Dated:

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOMEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Current financial year
Unrestricted Unrestricted
funds
funds
general Designated
2024
2024
Restricted
funds
Total
Total
2024
2024
2023
Note5
Income from:
Donations and legacies
Charitable activities
Investrnents
169,907
73,414
10.914
17,288
13.581
200,776
73,414
10.914
220.581
67,986
9,208
Total income
254,235
17,288
13,581
285,104
297,775
Expenditure on:
Raising funds
Charitable activrties
1,417
14,171
1,417
339.638
1,543
220,251
311,949
13,518
Total expenditure
311,949
15,588
13,518
341.055
221,794
Not incomel(exponditure) and
movement in funds
{57,714}
1.700
63
155,951)
75.981
Reconciliation of funds:
Fund balances at 1 January 2024
274,706
7,707
891
283.304
207,323
Fund balances at 31 December
2024
216,992
9,407
954
227,353
283.304
The statement of financial activities include5 all gains and losses recognisod in Ihe year. All income and axpenditure
derive from continuing activities.

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED)
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Prior financial year
Unrestrlcted Unrestricted
funds
funds
general Designated
2023
2023
Restricted
funds
Total
2023
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
197,068
67,986
9,208
14,363
9,150
220,581
6T,986
9,208
Total income
274,262
14,363
9,150
297,775
Expenditure on".
Raising funds
Charitable aGtivilies
1,543
13.773
1,543
220,251
197,495
8,983
Total expendlture
197,495
15,316
8,983
221,794
Net incomel{exp8nditure) and movemgnt in funds
76,767
{9531
167
75,981
Reconclllatlon of funds:
Fund balances 811 January 2023
197,939
8,660
724
207,323
Fund balances at 31 December 2023
274,706
7.707
891
283,304

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assels
14
4,377
Current assets
Debtors
Cash at bank and in hand
15
21,667
210,090
15,648
272,922
231,757
Creditors: amounts falling due withln
one year
288,570
16
{8,781)
(5,266)
Net current assets
222,976
283,304
Total assets less current Ilabllltles
227,353
283,304
The funds of the church
Restricted income funds
Unrestricted funds - general
Unrestricted funds - Designated
18
20
19
954
216,992
9,407
891
274,706
7,707
227.353
283.304
11 MfiKL44 1015
The financlal statements were approved by the PCC on .........................
Mem
cc

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity information
The PCC of Church of the Good Shepherd Carshalton Beeches is a corporate body (govemed by PCC
Powers Measure 1956, Church Representation Rules 2017) and is a registered charity, number 1132301.
1.1 Accountlng convention
The financial slalements have been prepared In accordance with the church's goveming document, the
Charsties Act 2011 and "Accounting and Reporting by Charities- Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191" The church is a Public
Benefrt Entity as defined by FRS 102.
The church has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and R&ports} Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recomm8nded Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the church. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements havè been prepared under the histortcal cost convention, [modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value]. The principal accounting policies adopted are set out below.
1.2 Going ¢oncern
At the time of approving the financial ststernents, the PCC have a reasonable expectation that the church has
adequate resources lo continué in operational existence for the foreseeable future. Thus the PCC continue to
adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unr6slricted funds are available for use at the discretion of the PCC in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the reslrictad funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the church is legally entitled to it after any perfomiance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the church has been notified
of the donation, unless pérformance conditions require deferral of the amount. Income tax recoverable in
relation lo donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or olhenwise if the church has been notified of an impending distributlon,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.5 Expendlture
Expenditure is recognised when either a legal or constructive obligation is identified, is measurable and
payment is probable.
Irrecoverable VAT is charged against the expenditure heading for which is was incurred.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of
depreciation and any impairfflent losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
AV Equipment
Office Equipment
25 % Straight Line
25 1 Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impaimient of fixed assets
At each reporting end date, the church reviews the carrying amounts of ils tangible assets to determine
whether there is any indication that those assels have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss {if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial Instruments
The church has elected to apply the provisions of S8ction 11 'BasiG Financial Instrum8nts' and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the church's balance sheet when th8 church becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial stalemenls, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to sethe on a net
basis or to realise the asset and settle the liability simultaneously.
Basic flnancial assets
Basic financial assets. which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amorknsed cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting polici&s
(Continued)
Baslc financial liabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods Of services that have been acquired in the ordinary course of
operations from suppliers. AmoLsnts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initia15y at
transaction price and subsequently measured at amortised cosl using the effective interest method.
Derecognition of financlal liabilities
Financial liabilities are derecognised wh8n the church's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's servi￿$ are
received.
Termination benefits are recognised immadiately as an expense when the church is demonstrably committed
to terminate the employrnent of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirernent benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and Judgements
In the application of the church's accounting policies, the PCC are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The eslimales and associated assumptions are based on historical experlence and other factors that
are considered to be re5evant. Actual results may differ from these estimates.
Th8 estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are reGognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charitable activities
Unrestricted Unrestricted
funds
funds
2024
2023
Charitable activlties
SeNices provided under contract
Charitable rental income
1,406
72,008
3,118
64.868
73.414
67.986
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivablé
10,914
9.208
Expenditure on raislng funds
Unrestricted Unrestricted
funds
funds
Deslgnated Designated
2024
2023
Fundraising and publicity
other fundraising costs
1,417
1.543
12-

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on charitable activlties
Charltable
activities
2024
Charitable
activlties
2023
Direct costs
Staff costs
Depreciation and impaimient
Diocesan Parigh Pledge
Maintenance and repairs
Ministry
Curate's accomodation
Other expenditure
South Side Project Maintenance and repairs
19,774
290
91,300
53,098
17,760
13,000
10.125
69.470
17,713
83,500
27,430
16,638
10,042
6,283
274,817
161,606
Grant funding of activities {see note 81
37,475
24,435
Share of support and governance costs (see note 9)
Support
Governance
25.528
1,818
32,374
1,836
339,638
220,251
Analysis by fund
Unrestricted funds - general
Unrestricted funds - Designated
Restricted funds
311,949
14,171
13,518
197,495
13,773
8,983
339,638
220.251
Grants payable
Charitable
activitie5
2024
Charitable
activities
2023
Grants to institutions..
Other
37,475
24,435
13-

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs allocated to activities
2024
2023
Utilities
Insurance
Church Hall &xpenses
Fees
Equipment
Other payments
Governance costs
14,023
5,600
5,271
634
17,641
5,455
5,136
2,506
736
900
1.836
1,818
27.346
34,210
Analysed between:
Charitable activities
27,346
34,210
2024
2023
Governance costs comprise:
Independent examiners fee
1,818
1.836
1,818
1,836
10 Net movement in funds
2024
2023
The net movement in fvnds is stated after charging/{creditingl:
Depreciation of owned tsngible fixed assels
290
11 PCC
Nona of th6 PCC roceived remuneration or benefits during the year in th6ir role as PCC member. One PCC
member received a salary cornmensurate with her role as Church Lettings Manager.
12 Employoes
The average monthly number of employees during tha yearwas:
2024
Number
2023
Number
Parish Administrators
14-

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Employees
(Continued}
Employment costs
2024
2023
Wages and salaries
Other pension costs
18.408
1,366
17,011
702
19,774
17,713
The church èmploys Omo part-time Parish Administrators (2023.. bNo), including amoL2nts paid to a party related
to K Lewis of £11.485 {2023: £10.938).
There were no employees whose annual remuneration was more than £60,000.
13 Taxation
The charity is éxempt from taxation on Èts activities because 311 its inGome is applied for charitable purposes.
14 Tangible fixed assets
AV Equlpment
Officè
Equipment
Total
Cost
Additions
2.327
2,340
4,667
At 31 December 2024
2,327
2,340
4,667
Depreclation and impairn]ont
Depreclation charged in the year
97
193
290
At 31 December 2024
97
193
290
Carrying amount
At 31 De￿mber 2024
2,230
2,147
4,377
15 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
15,888
5,779
10,799
4,849
21,667
15,648
15

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accru81s and deferred income
2,256
100
2,910
100
8.681
8,781
5,266
17 Retlrement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
1.366
702
The church operates a defined contribution pension scheTne for all qualifying employee8. The assets of the
scheme are held separately from those of the church in an independently administered fund.
18 RestrictBd funds
The restricted funds of the charity compris8 the unexpended balanc85 of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 January
2024
Incoming Resources
resources
expended
At31
December
2024
Charity Fund
891
13.581
{13,5181
954
Previous year:
At 1 January
2023
Incoming
resources
Resources
expended
At31
December
2023
Chariiy Fund
724
9,150
18,983)
891
The restricled charity fund is sourced by special collections (such as The Children's Socisty, Christian Aid, the
Turkish earthquake), which ar8 then passed on to the relevant charity.
16-

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19 Unrestrlcted funds- Designated
These are unrestricted funds which are material to the church's aclivilies.
At 1 January
2024
Incoming
resources
Resources
expended
At31
December
2024
General Charity Fund
7.707
17.288
115,588}
9,407
Previous year:
At 1 January
2023
Incomlng
resources
Resources
expended
At31
December
2023
General Charity Fund
8,660
14,363
(15,3161
7,707
20 Unrestrlcted funds
The unrestricted funds of the charity comprise thg unexpended balances of donations and grants which are
not subject to specific conditions by donc)rs and grantors a5 to how they may be used. These include
dèsignated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At31
December
2024
At 1 January
2024
Incoming Resources
resour¢os
expended
General Charity Fund
General funds
29,679
245.027
17,288
236,947
(15,5881
(296,3611
31,379
185,613
274,706
254,235
(311,9491
216,992
Previous year:
At 1 January
2023
Incoming
resources
Resources
Èxpendod
At31
December
2023
General Charity Fund
General funds
8,660
189,279
14.363
259,899
115,316)
{182,179)
7,707
266,999
197,939
274,262
197,495
274,706
The designated general charity fund is sourced by the income from annual fairs and any donations made
by a member of the congregation for charitable use.
17-