## St Saviour’s Westcliff ## Trustees Annual Report 2024 A very busy year has seen major changes within the church building taking place with progress having been made for further changes in the coming year. With the installation of fast fibre broadband in the area it has now been possible to install wi-fi and internet capability in the church. This has enabled us to install a ‘smartTV’ which allows us to download and stream suitable material for services. With the introduction of a ‘café church’ service on the fourth Sunday of each month we now have a range of different styles of worship which hopefully will widen the appeal to the those who find the regular worship style too challenging. We also applied for a faculty to remove a number of rows of pews at the rear of the church to make a larger communal area for serving tea and coffee and have purchased new tables and chairs for this area. This is proving very popular for our social events and has made the food bank area much more user friendly. The major project to install a new accessible toilet and a permanent refreshment servery, which had been put on hold during the covid pandemic and the interregnum, was resumed and final plans prepared and sent out for tender. On receipt of these careful consideration was given to the various responses and finally Lodge and Sons were chosen as our preferred contractor with a final quote in the region of £100.000.0 inclusive of VAT. A faculty was then applied for and this was finally granted in December 2024. The building work will commence early in 2025 and it is hoped that completion will be by the middle of the year. Although the church is able to fund the cost of the project this will have a major effect on the balance sheet of the church but we are applying for grants to help with the cost of the project. During 2024 The finances of the church have shown an improvement with a surplus of income over expenditure of £20,344.00. A percentage of the surplus has bnen through fundraising specifically for the servery project but hall bookings and the decrease in the diocesan levy as we no longer have a stipendiary incumbent have helped to ensure that our income has been in excess of our expenditure/ This despite the ongoing increases in the prices of gas and electricity during the year and continued expenditure on the organ restoration and general maintenance of both the church and hall buildings. However, if the planned project goes ahead, we will need to raise additional funds in the coming months and years to finance this, but we are committed to maintaining and, if possible, increasing our charitable support and giving. Support for the food bank has increased over the past 12 months, both financially and with increased manpower and storage space as the need for this service has grown. Charitable donations have also been made to The Children’s Society, and the Bishop’s charity and to various appeals following natural and man made disasters. There will undoubtedly be more challenges in the year to come but we are committed to continuing to be an asset to our parish, the local community and our city. SAINT SAVIOUR'S PCC, WESTCLIFF 1132331 st Year ended 31 December 2024 Notes to the Accounts Accounting Policies The financial statements have been prepared in accordance with the Church Accounting Regulati 2006 together with the applicable accouyting standards and the "Statement of Recommended Practi (SORP) (FRS 102) issued by the Charity Commissioners. The accruals basis of accounting has b adopted. Funds ns en The accounts are split into separate funds. The main funds of the council are described in tem)s their purpose and restrictions in Annex A. These are Unrestricted, Designated, Restricted Endowment in nature. or Unrestricted- these are generalfynds and can be used by the Pccfor anypurpose. Designated- these are generalfunds but with a specificpurpose in mind. They can be transfer back lo unrestrictedfunds at any time. Restricted- these are monies donated or allocatedfor a specific purpose only. Endowment - the capital must be maintained- only income/interesi arisingfrom the endowm may be used. Incoming Resources All incoming resources are accounted for on a gross basis. Planned giving, collections and donatio are recognised when received. Tax refunds are recognised as soon as the amounts are claimable. Grants and legacies are accounted for when the Charity is legally entitled to the amounts due. Investment income - dividends are accounted for when receivable" interest and tax recoverable ar accrued. All other income is generally recognised when it is receivable. Resources Used The parish share (diocese quota) is paid regularly and is included in expenditure for the year to whic it relates. Amounts received specifically for third parties (e.g., The Children's Society" c1￿1stIan Aid. CM etc) are dealt with as restricted third-paty funds and the liability for payment is recognised when th amounts are received. All other expenditure is generally recognised when it is incurred. l) Charitable Status Members of the PCC are T￿￿tee$ of the Charity. We were registered on 26th October 2009. The full charity name is.. The Parochial Church Council ofthe Eccl&viastical Pansh ofsi Saviour Westcliffon Sea. But we are legally entitled to use our registered working name, which is St Saviour's PCC, Westcliff. As recommended by the Church of England, we set our key charitabl¢ objective as ' Promoting in the ecclesiasticalparish the whole mission ofthe church" 2) Dlocese Faeulty During the Y&qr under r¢view, St Saviour's received pemiission from the Diocese of Chelmsford to builll a new Servery at the rear of the church along with a new toilet facility for the benefit of all th parishioners. The costs of this are expected to be approximately £ 100,000 including VAT and the work will be undertaken during 2025. 3) Flxed Assets Consecrated property is not included ip the accounts in accordance with Section 96(2Xa) of the Charities Act 1993. All assets of Saint Saviour's such as the Grand Piano and digital Keyboard were originally donate to the church and as such have been fully depreciated during 2021. Individual items of equipme with a purchase price of £500 or less are always written off when the asset it acquired. The chai purchased for the 'Serv¢ry Project, have been fully expensed during 2024 and have be¢n shown aF an exceptional item in the accounts. Investments are shown at market value as at close of business on 31 D¢cember 2024. 4) Annual Accounts There was an overall surplus on nonnal trading activities of £20J44J3 against the trading surplus df £15,620.69 in 2023 before any exceptional items. This is an improvement of £4,723.64. St Saviour, have received a grant of £4,250 for the 'Servery Project, which has been treated as defe￿ed income ip 2024 and will be recognised in 2025 to match with the expenditure for the new 'Servery Project,. Exceptional Items During 2024 the church paid out £7,462.80 for new chairs as part of the 'Servery Project, which has be expensed in full and recognised as an exceptional item within the accounts, reducing the overajl profit t £12081.53. Income in 2023 was enhanced by Ilegacies received of £7,000 increasing the 2023 sU￿lUS t £22,620.69 Income and Expenditure a) Total income of £93,084.32 for nornial trading activities (i.e., funds receivedlreceivable) fro sources decreased marginally by £1,970.53. Voluntary income included £12,147 towards the Se Project, including items such as sale of pews(£1,230), sponsorship of chairs (£2,470), film sh donations and church café income. Encouragingly many people are starting to use the PGS sche whereby Gift Aid is paid to the church on a regular basis. For 2024, the church received £3,52 and the Gift Aid reclaimed from HMRC totalled £4,521.44. Activities for generating funds incre by £4,190.71 due in part to the incom¢ from the card reader in respect of the church café. The ch received £5,120.22 gross via the card reader and was charged £85.70 in expenses. Profits from Summer Fair a of £967 and the Christmas Fair of £1,600 contributed to the income. Hall lettings 2024 of £34,530.54 are in line with those of 2023 of £35,975.68 Investment Income of £16,734 was in line with that of 2023 and reflected the higher yields available on deposits held. all .02 for 53 b) Resources used (i.e., expenditure) were decreased by £6,694.17 mainly due the reduction of Ihe Diocese Quota in 2023 of £38,652 to £31,790 in 2024 from (which was paid in full) offset in partiby higher energy costs and set up costs for running the Church Café. Reverend Julie Fleming is ntyn- stipend. St Saviour's Church also paid out £785 for repairs to the flat owned by them, although She rental income remained unchanged at £450 per calendar month. (£5,400 per annum) c) Overall, the Church showed a surplus summarised as follows: $1 31 December Incoming Resources Resources Utilised Surplus (Deficit Beforc legacies and exceptio items Legacies and osits Exceptional Expenditure Serve Overall Surplus Deficit 2024 113,428 2023 115,399 2022 65,85 I 2021 57,201 2020 70,405 2019 106,207 2018 96,433 93,084 (99,778) (78,689) (81,588) (102,145) (118,095) {174,965} 20,344 15,621 (12,838) (24,387) (31,740) (11,888) (78,532) 7,000 Nil 102,823 Nil Nil Nil -7,463 Nil Nil 12,881 22,621 (12,838) 78,436 (31,740) (11,888) (78,532) d) As can be seen from the brief sumrnary above, there is a surplus, after deficits in some of the previobs years. The deficit in 2018 was predominantly due to the heating repairs of some £71,000 and the f 11 in market perforniances. Although the ,expenditure is lower this year the overall trend is increasin meaning the church remains reliant upon one-off deposits such as legacies, returns on funds invest and one-off events such as gift days, which does leave the Church potentially financially expose The Major element of expenditure being the Stipend Quota is under constant review by the Dioce and has been advised at £29,546 for 2025, a decrease of approx. 7 % from 2024.Other ' fixed, cos of running the church are the insurance costs of approximately £8,000 per annum and the fuel cos for both the church and hall of £10,900 per annum. e) In tenns of resources available to the Church, as at 31" December 2024 these amounted £367?21.03(including legacies, deposits and writebacks) when compared to the previous year £353,110.77 and is summarised on the Balance Sheet attached. 5) Balance Sheet a) The bank accounts and National Sayings Funds are shown at their values at close of busine and have increased over the 2023 values in total. b) General Debtors total £4,782.72, consisting of general income £1,101 J2, HMRC Gift Aid for 20 £2a70.70 and Interest accrued on the both the CCLA deposits of £1,316.70 c) The Chelmsford Diocese has confinned that the Ada Ferguson Legacy is the property of St Saviour and is valued by thern at £44,953.30 represented by 1,944.12 shares in the CCLA CBF Church England Investment Fund. This is based on the valuation at 31. December 202 d) CBF Diocese Funds totalling £74,163.05 consist of Morrison Rose (£14,428.56) and the pmceeds d the sale of the Curate's Hous¢ in Grosvcnor Road (£59,734.49). The Chelmsford Diocese has no supplied updated infonnation as at 3 l 5¢ December 2024 on both these Funds. Morrlson Rose has now been valued at £14,428.56. The increase of £322.85 between this valuatio and the funds held last year of £14,105.71 has been transferred to a Revaluation Surplus. Th original capitsl of £500 was invested in shares in the CCLA account forn]ing an endowment fun4, the income of which is for 'the edifice of the parish church,. The proceeds of the forn]er Curate's House, 46 Gro8veDor Road arc held on behalf of St Saviour1s by CCLA CBF as a cash deposit. This has now been valued by Chelmsford Diocese at £59,734. on 31" December 2024. The increase of £3,010.80 between this balance and the balance last year 4f £56,723.69 has been included in income. The income is accumulated within the fund but can withdrawn by the PCC for general ecclesiastical purposes. The use of the capital can only be used f iterns of a capital natur¢. e) Accounts Payable of £9,578.66 represent expenses relating to 2024, but not paid until 2025, consisting of the outstanding fuel bills and planned work on the organ of approx. £2,660 and deferred income of £4,250. Monies collected on behalf of Charities and still owing to them at the yearend represent £1,184.3 consisting of £154.30 to the Bishop's Cbarity, £430 to the Children's Society, and £600 to Macmill Cancer Support. During the year, we a]so paid out £1,700 for 'Tents for Lent,. St Saviour's also le out the church to the local Food Bank nm by the Trnssell Tn￿t at no charge. If this were charged would represent income of approximately £2,400. g) Rent of £450 (being one month), has b¢en receAved in advance. 6) Other Notes a) Ex gratia payments- there were no Ex.Gratia payments made in 2024. b) Institution or body corporate conne¢ted with the council there are no institutions or bodi Corporate connected with the council. c) Guarantees given by the eouncil - the council have given no guarantees. d) Loans outstanding - there are no loans outstanding. e) Contingent liabilities - there are no recognised contingent liabilities. Other material financial commitments - there are no other known material financial commitm apart from the 'Servery Project, mentioned in Note l. nts g) Reserves Policy- there is no reserves policy currently in place, but the purpose of each fund is cle identified - see Annex A. ly Patricia White Treasurer St. Saviour's PCC, Westcliff st Year ended 31 December 2024 Annex A- Definition of Funds Name Purpose Restrletions Designation Ada Ferguson Legacy Legacy from parishioner left to St Saviour's in 1952. Fund held b the Diocese None - within the scope and responsibility the PCC Unrestricted/ undesignated Development Fund To fund future developments concerning the Church and Hall buildings Only for the purposes of church and hall development projects at St. Saviour's Designated CBF Capital To hold the capital released by the sale of the curate's house in Grosvenor Road to support future ca ital develo ments Fund is restricted to capital purposes only Restricted CBF Capital Interest To hold the interest on the capital released by the sale of the Curate's House in Grosvfnor Road to support future capital Developments Accumulated interest can be used for general purposes Designated Friends of St. Saviour's To be used for general capital and other oses For general pury)oses Designated Morrison Rose Legacy Legacy from the vicar. The endowment capital is stpjl kept in Trust by the Diocese and provide income for the arish Income from the endowment can be used for general purposes Endowment PCC Charitsble Giving To hold funds for distrityution to charities &g directed by Ihe PCC based on l 00/0 of incom¢ For distribution to nominated charities/ organisations as directed b the PCC tksignated PCC General Fund Funds raised for the gen¢rdl pU￿oseS of St. Saviour's PCC, Westcliff None - within the scop¢ and responsibility of the pcc Unrestricted/ Undesi￿ated Third Party Collections To hold monies collected for third party charities and Ihe like Amounts to be paid over only to the causes for which they have been collected Only to be spent on the PUTpose described in relation to the Church organ Restricted Organ Fund Funds to be used for the iepair and maintenance of the Church Organ Restricted Youth Club To hold funds belonging to the Youth Club Youth Club purposes Restricted Legacies Over the last four years, l¢gacies have been made to the church for general use. These are held within the church funds None- within the scope and responsibility of the pcc Unrestricted/ Undesignated SAINT SAVIOUR'S CHURCH 1132331 BALANCE SHEET AS AT 31" DECEMBER 2024 CURRENT AS 38￿￿1 41,430.40 36,889,07 73,91JL81 46I54J8 268.26 38,798.32 35,029.75 7026L45 36￿7L28 1457&92 #th5a CAF Gold CCLA CBF Dev OOID CCL4CBF Gw ￿2D Plus kniTress Nalion* Savyi Cash In Debiors- General Debtty5 HMRC 2.418.02 2.370.70 44.953.30 74,163J15 4,807.47 Note 5b 43,947.42 70W9.40 Note sc CBF DMxe5e TOTAL CURRENT ASSETS 376,899.09 365,39127 Stipend Qwta Payable 1££￿ftts Payable ch￿ty Payable Rents iecejved in advance Deffered IncoTr* IGrantl 9436 1,184,30 450,00 4,250.Th) IOm4.45 947.1 450.LX Note sf Note se Not• 51 TOTAL UABimES MET ASS￿5 ,321.03 353,UO.77 TOTAL 367J2L03 353,UQ77 Eafmts BIF Ret*ned Eaming5 Cuirent I Revaluation Surplu- 2735IL88 12,881.53 16.752.62 64,175.IX) )WL19 22,620.69 IS,4*3.89 64,175.11) 10 SAINT SAVIOUR'S CHURCH 1132331 2024 2023 INCOME Voluntsry I￿orne GeT￿rat1￿ Income/ Funding Investment Income Church Services 46,816.83 47,379.29 16,734.53 2,498.00 53,876.55 43,188.58 16,697.05 1,637 00 TOTAL INCOME 113,428.65 115,399.18 Note 4a EXPENDITURE Diocese Personnel Church Costs Hall Costs Charity BdldiiLe 32,147.C 20,626.49 32,585.50 7,725.33 39,CK16.00 13.910.38 34.012.22 12849.89 TOTAL EXPENDITURE 93,084.32 99,778.49 Note 3b SURPLUS/ DEFICITORDINARY CURRENT YEAII 20,344.33 15,6ZO.69 Note 4 EXCEPTIONAL ITEMS Legacy Servery Project Net 7,CW.00 Note 4 Note 4 7,462.80 OVERAIL SURPLUS/DEFEcrr 12181.53 22,620.69 r$A￿u￿% Iiwji PROFIT & LOSS WORKINGS INCOME: IleEtsla r Incorne- (kn¥ds Card i&)vds Re£ulaf Inc0ft￿ CAF IlegUl￿ f¥l&iiudl Gjh Da¥ Ntsrt Gilt Aidlctmat￿rts CvllvLlitsns Recuverab&•. Gih WP Itc Lloyd& Qthcr knc(xnc GNini mar.fr IDT AL VOLuinAAY 6.315.ClJ 4.388.Z2 19,442.98 3,22B.34 Its70. 2,208.￿) 1.318.83 .1,524.Q2 4.5?1.44 8.395A 19.629.12 S,175 9.020.(X) 620.ul 2.3W05 ?,924 nt 5,714 % 1841 46WiU3 53JK.55 RtsmmaRel Salesn •r ChLr£h Café 3,bg5.15 3.811.64 687. 4.035.57 34,530.54 3.167.61 Commuftiry 51ngws Chb¥cii Hall Lèttlngs trlall PA￿er IrTrLUn PO4a8iiJinvWublir4tion% Charities J.291.20 th¢￿ 35,975A8 117A 47Jyg. 114VESTME*f INCf)ME [￿Ide￿o$ 4F 43.1M. 12iyyJ 6.956.01 147.73 3￿10 80 ,4thJ, J.819 52 5.SJl.95 124.09 1.16149 5.4CD.L4) NatWl 5wirtRS IP aTrJ MR Reni from Lands, bull4irys Inwtstm*nt Rtraluètion S Gilt A41 16,714.51 16M?.0S eddiny) 8wiyn/ Confirm•t•N* Fwneral .3Y2.(KI .106 1,6J7. 12 EXPENDITURE: Srlpend .DJrJtrse inislry 31.79000 35?CKI 38.652.IXI 3S4.U) J1147AII 39JXIGIII Ha• Ueaner Staff i l.l(Xl 82 6.979 44 7158 6.164 *) 22Q A¢n*n Costs .2?5 24 7.315.tKI 2.2YJ.21 4.5￿ 6.49 14.OJSS9 .(*5 $8 ,44Y. Iiu 80 .J¢x) 767423 4.516.64 Uplteop Se￿(￿$ (fviich (4é* 897.94 (th95 2,.78107 2.8J2 1 V*araRe 404 98 1.214. lj) 18 587.31 Cost5 f'lprtrKIty ¥s•sJo 181 4.(XVJ 61 S.IYJ61 3.Pl.461 M•intCD4n(e liepws Ch•rity 5è(ular .'TOTAL £XPENDITVftI 9LIx4.u l-" 99.Y78.49 15,610.69 :, I rs4(v TOT AI EMCEPTTh 7.461A) 7.(KKI.IXI 12J•l.53 6￿￿9 13 Independent Examiner's Report To the Parochial Church Council of St. Saviour's C hurch - Westcliff on Sea This report on the financial statements of St Saviour's PCC Westcliff on Sea is for the st year ended 31 December 2024, a$ set out in the attached Accounts, Notes thereto and Balance Sheet is in respect of an examination carried out in accordance with Section 145 of the Charities Act 2011 ( "the Act" ) Respective responsibilities of the Trustee and of the Independent Examiner As Trustees of the Charity you are responsible for the preparation of the financial statements. You consider that an iudit is not required under section 144 of the Act but that an independent examination is needed. It is my responsibility to: l. Examine the accounts under section 145 of the Act 2. Follow procedures laid down in the general directions given by the Charities Commission under section 145(5)(b) of the Act: and 3. State whether particular matters have come to my attention. Basis of this report My examination wa5 carried out in,accordance with the General Directions issued by the Charity Commission. An examination includes a review of accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as tr,ustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in. an audit and consequently no opiniion is given as to whether the accounts present a 'true and fair, view. My report is limited to those matters set out in the statement below. Independent Examiner's Statement: In connection with my examination, no matter has been brought to my attention which gives me reasonable cause to believe that in any material respect the requirements l. To keep accounting records in aiccordance with Section 130 of the Act and 2. To prepare financial statements which accord with the accounting records and comply with the requirements of the Act have not been met Nor 3. To which, in my opinion, attention should be drawn, in order to enable a proper understanding of the accounts to be reached. ROY RUThER, A.C.I.B., A.L.l.B.F. l Blenheim Mews, Leigh on Sea SS9 3DZ Dated . 3, March, 2025