The Beacon Parish of St Mar
ai-et's
Streat Parish Church and St Martin's Westmeston
Ditchlin
ANNUAL REPORT
AND
FINANCIAL STATEMENTS
PAROCHIAL CHURCH COUNCIL
For the year ended 31 December 2024
CONTENTS
Page
Annual i'eport
Statenient of financial activities
10
Balance sheet
Notes to the accounts
12-20
Repoit of the independent exaininer
21
Ditehling) Streat and Westineston Parochial Church Council
Incumbent.. The Reveiend D Wallis, Tlie Vicai"age, 2 Chailton Gardeiis, Lewes Road, Ditchling
East Sussex, BN6 8WA
IndependeF7t examiner." Maxwell-GLiinbleton & Co, I West Street, Lewes, East Siissex
BN7 2NZ
Bankers.. HSBC, 38-40 South Road . Haywards Heath . West SLissex . RH16 4LA
Tlie Parisli of Ditcliling, Streat ￿ld IITestineston (kniown as tlie Beacon Parish) is a registeied charity,
IiLllnbei' 1132488.

PAROClllAL CHURCH COUNCIL of4 DITCHLING, STRE< AT AND WE( STMESTON
Annual Report for 2024
Adininistrative infoi"mation
Tlie Parisli is a cliarity and registei'ed with the Chai'ity Coimnission within tlie ineaiiing of the Cliarities Act
2011, iiumbei 1132488. Tlie Pai'ish Office is at the vic￿age, 2 ch￿'It0Th Gai'dens, Lewes Road, Ditcliliiig,
BN6 8WA. Aftei" the Mlliual Paiochial Chui'cli Meetiiig (APCM) 011 Sunday 12 May 2024, tlie following
weie elected aiid weie seiviiig as menibeis of tlie Pai'ochial Cliiirch Council (PCC) as at 31, Decembei
2024..
Incumbeiit..
Tlie Revei'eiid David Wallis ChaiiTnaii
Chui'chwai"dens:
Paul Chaimaii
Tessa Haughton
Di Iceitli Hine
Milce Sewell
Deaiiei"y Synod
Elected Meinbeis:
Luke Bierstekei
Lydia Bieistelcei-
m￿g￿et Bovill
Viiginia De La Pole
Heathei. Evans
SlieiTiaii Guest
Ian Henley
Deboiah Miarkowska
Secietaiy
Ti-easui'ci
Structure) governance and nianagement
Tlie PCC is a coiporate body establislied by the Church of Englaiid. The PCC operates iindei the Parochial
Church Council Powei s Measure. Membersliip of the PCC is deteimined uiidei. tlie Chuich Repieseiitation
Rules aiid consists of cei-taiii ex-officio membeis (in this case, tlie Incl￿nbent}, the Chiii"chiwaideiis and
membeis of the Deaneiy Syiiod and tlie ineinbei's of the Cliuich who elected at the APCM. Meinbeis
al'e warrnly eiicouraged to stand for electioii to tlie PCC aiid we tiy to eiisui'e a bal￿]ce of skills Ellid
expei'ience whei'e possible.
Oui foi.jnei Tieasurei, Sli Mailc Moody-StU￿￿ and Boold(eepei', Sue Sewell both stood dowii at tlie APCM,
eacli having served in tliese posilions foi 17 ￿ld 16 Ye￿'S respectively. The PCC would like to exteiid its
grateful thanlcs to tliem foi. tlieii. exteiided seivice and dedicated siippoit of tlie Paiisli. Our Lay Reader,
Colyeeii Blancliaid also stood dowii at tlie APCM and we also extend thaiiks to her foi" hei sei'vice.
Objectives and Activities
The piiiiiaiy objective of the Beacon Pai'isli of Ditcliliiig, Sti-eat aiid Westinestoii is the pi'oniotioii of tlie
Gospel of oui Loid Jesus Cm'ist accoiding to tlie doctrines aiid pi"actices of tlie ChLiicli of Englaiid. Tlie
PCC has the i'esponsibility of co-opei'atiiig with the iiicuinbeiit, the Revereiid David Wallis, iii pioinoting
in the ecclesiastical Parish tlie wliole missioii of tlie Chui'ch pastoial, evangelistic, social and ecwnenical.
We have coiisidei.ed the Chai ity Comniission's (yiiidaiice on public benefit and the siipplemeiitaiy giiidaiice
oil cli￿1t1es foi the advaiieenieiil of ieligion. We tiy to enable all iesideiits of the Parisli to live out theii
faitli as of oui" coiiimLllllty. Tlie tlll.ee chLlI'ches of St Margai'et's Ditchliiig, St Martiii, s Westtiiestoii and
Stieat are opeii to all, aiid pastoi'al suppoi-t aiid social and coininullity activities available to all,
iegai'dless of iiieinbersliip of the cliuicli oi beliefs.

Achieveinents an(1 pei"formance
Cliurch attendance and other miiiistry activity
Tlieie ale 195 (2023 - 187) parisliioiieis on tlie chuich electoral ioll of the Beacon Paiish. Tliis contiiiued
iecoveiy iii iiumbei's is welcoine, aftei. the impact to iiuiiibei's expei'ieiiced duiiiig Covid.
We have seen aiiothei- full yeai. of activity in tlie P￿.ish, witli i'egulai. services at all oui cliuiclies and a busy
piogiamine of community events ainied at both yOLing people aiid adults. Tliei'e were regulai" l Oani Sunday
moining Communioii seivices in St Mai'gaiet's ￿]d one seivice each iiiontli in either Stieat Chiiich, or St
Maitin's Westineston. Theie weie also ieEulai' Wednesday l Oani Coinmunion seivices at St Margaiet's. At
St Geoige's Pailc, a laige ietirement village complex iii the Paiisli iuii by tlie Augustinian oi'dei, regiilai.
foitnighily seivices of Holy Coimnunion weie lield in tlie cliapel of tlie coinplex. This is ali iinpoitant and
much appreciated pait of the woi'k of tlie Paiish as the popiilation ol the complex is as I￿ge as that of tlie
villages of Streat aiid Westineston.
Attendance at noi'mal SLiiiday sei"vices at St Maigèu"et's avei'aged 51 (witli five cliildi'en), with an avei'age
attendance of 14 at the Wednesday l Oam Comniunion services. Tliei"e weie five noimal Siiiiday sei"vices at
St ￿￿￿111, s Westineston, atteiided on aveiage by 3 9 people (witli one child). Tlieie wei"e also five noimal
Sunday sei'vices iii Streat with average attendance of 43 (witli one cluld). Atteiidance at tlie Thursday
seivices at St Geoi'ge's P￿k was c. 30 people, a significaiit inci'ease from last yeai's aveiage of 20
we
continue to deepeii tlie roots of this 'plaiited' ChLirch.
lii additioii, attendance at Chiistmas sei"vices was Iiigh at all du.ee cliurclies. At St Mai'gai'et's oil Clyistmas
Day, we welcomed 65 adults and I I childien, whilst OLII. vei"y populai ci'ib seivice on Christmas Eve
attracted 330 adiilts aiid 146 cliildren. At St Martin's, Westmeston tlieie weie 50 people (includiiig 2
children) on Cllllstinas inoi'ning. All 3 chuiches held c￿01 seivices, with Iiigh levels of atteiidance of adults
and cliildi'eii.
numbei of Suiiday afteinoon services were held duiiiig tlie suinmei inonths in both St Martin's
Westineston (3) aiid Streat Church (3). Each was diffeiently theined and typically started witli tea and cakes
(aiid sometiines Piiiuns l ) iii the chuiGhyard, followed by songs of piaise iii tlie chui'cli. These proved popular
and atti acted veiy good attendances.
Good Moii]ing Fiiday meetiiigs for fellowship, piayei and i'eadiiigs weie held weekly on Zooin with
avei'age atteiidance of12. Ow" chiircl1w￿ den Iceith Hine also staited a iiew study group, called Next Steps,
aiined at deepeiiiiig attendees, insiglit into the Bible
avei'age attendaiice of 9. The Reveiend Caiioii Di.
Peter Sills, wlio iegulai-ly assists the Beacoii P￿Ish with seivices, has also i-un disciission gioiips foi
menibei's of our woishippiiig cominunity, wliich Iiave studied bodi biblical and otliei materials relating to
Clu'istianity.
Theie weie special seivices foi various occasions (scliools, haivest, Remeinbiaiice Siiiiday) at all tkn'ee
churches at diffei'ent tiiiies of the year wliicli weie well attended. All tlll'ee cliui.ches weie open dail)I to tlie
PLiblic diiiiiig tlie day tFll'oughoiit tlie year (apait fioin tlie teiiipoi'aiy closure of St Maitin's, Westineston
dui'iiig iepaiis - see below) aiid there were many passing visitoi's.
Iitknilst we sadly Iiad to niake the position of youth woi'kei" i'eduiidaiit fioin July, we have maintained èlli
active piogianinie of events foi cliildien ￿la youiig people in the Pai"ish, widi Fainily sei'vices, a i'egldar
'Little Beacoiis, Sunday school, collective woisliip iii St Mai'gai-et's Pilin￿Y School aiid Iialf-teiin and end
of terin sei-vices iii St Margdiet, s Chuich, with avei'age atteiidaiice (iii addition to appi'okiinately 190 scliool
cliildi-eii) of ovei. l 00 paieiits, giaiidpai-ents and caiei-s.

Oui online sti'eamiiig capability iii St Mai-garet's has pi'oved an excellent medium foi 01)eiiiiig iii) oui
sei'vices aiid eiilai-ging oui wol shipping coillinuiiity, wliicli we iiow estiiiiate at 112 (ovei double tlie avei-age
Siiiiday atteiidaiice at St M￿'gaiet,S). It helps tliose wlio al'e iinwell, oi. otlieiwise uiiable to attend, to eiijoy
the ministiy and also eiiables gieatei. levels of paiticipation at weddiiigs and funeials (whei'e coui)les or
fainily iequest its use). Viewei-s al-e able to watch live oi catcli up latei at hoine aiid tliis lias i)roved to be
popular.. wliilst it is difficiilt to gauge aveiage oiiliiie paiticipatioii accui'ately, we estiiiiate viewiiigs liave
aveiaged 47 tlll'oiigh the yeai (a sigiiificant inciease fi'om last yeai).
Thei'e were 7 (1 l in 2023) baptisnis and 10 (7) weddings across oui. chui'Ghes in 2024. Theie weie 18 (20)
fuiiei'als, oi inteiment of ashes aiid 3 Ineinorial services.
Other community activity
Outside of the Chui'ch and its ininistiy, the Pai-isli's dedicated aiid enthusiastic voluiiteeis ai'i-aiiged a full
caleiidai of eveiits for paiisliioiiers, tlie local coini]iunity and visitois throughout the yeai.. These iiot oiily
sei.ve to raise income foi tlie Pai"isli (see Sectioii 7 below), but they also bling oui Church coi]]muiiity
togethei" and will hopefully encourage noii-clilllchgoei's in 0￿. villages to engage witli theii Cliui'clies. We
continiied with well-establislied events such as Soupei" Saturda),, Apple Day and Wreatlllnakiiig and bloke
new gioiind with two extremely well-attended eveiits, a Flowei Festival tiined to coincide witli the bier)nial
Ditchliiig Village Fail and a thi'ee day CM"isknnas Tiee festival held in St M￿"garet'S - a delightful way to
get oui local conimunity to thinlc abolit the Clll"iStmas season aliead. In addition, we welcomed coiiceits
fi'om the Biightoii Singeis and Vivace to St Maigaret's and Stt'eat cliui.ch opened its dooi"s to inusicians
Red Piiest and to local fauna and floi'a expert Reg Lanaway. Oui" voliinteers ali'eady have a numbei. of
exciting initiatives iii the pipeline foi 2025 aiid tlie PCC would lilce to th￿￿[ them all foi tlieii continiied
liaid work and dedication.
Review of tlie yellr
The PCC committee met niiie times duiing the year, with all meetings condiicted iii peison.
Attendaiice levels have been consistently high, with most menibeis tuining up for inost nieetings.
Whilst ceitain inatters ale coinmunicated ￿]d discus.ied outside comn]ittee, all fornal decisioiis
Inade at coinmittee and dilly i"ecoi"ded iii the ininutes. The PCC manages all administs'ative, financial
and safeguarding issues for the Pai"isli, whilst maintainiiig a sharp focus on pi'omoting the ministry
of the Church in the P2ll'ish. In addition to tlie PCC, there were four ChurchwEll'den ineetiiigs and the
Annual Paiish Council Meeting in May. One chu1.chw￿.den, Milce Sewell, has amiolinced liis
intentioii to staiid down frorn his role at tlie 2025 APCM aiid plans ale in li￿ld to iiianage this
'ansition. Tlie PCC extends its giateful thaidcs to Milce foi his service to the Parisli ovei inany yeais.
The mmanuel Centre. The Emmanuel Centi"e (EC) in Ditchling, whicli we ieiit fi'oin tlie chui.ch
Gi'owth Ti'ust, is a resouice foi. oui paiisliioneis aiid tlie local coiiimunity. Oiii foniiei. co-leiiaiit,
The Point Cliiii'ch, discontinued theii. use of the EC duiing 2024. A nuinbei of usei's fi'oiii oui. local
commLinity lent tlie EC fioin us foi. theii aclivities aiid we loolc to at least bl-eak eveii froiii a financial
point of view.
Yoiitli Woi"k
BecaLise of finaiicial constiaiiits, discussed elsewlieie iii this iepoit, we wei'e unable to ietain tlie
seivices of oui- youth woilcer, Gaiy Pickett and we inade tliis position iedliiidaiit in tlie suiiuner.
Gary left with oiir tliai]ks aiid good wislies aiid tlie P￿lS]] ieinains coininitted to pi'ovidiiig access to
Iniiiistry aiid otliei. engageineiit oppoituiiities foi youtli woilc. That]ks to tbe woik of Reveiend
Wallis ￿ld ow enthusiastic voliiiiteers, tlie links betweeii the chui.cli and tlie Pr11n￿Y Scliool i"eiiiain
very sti'ong aiid collectiire woi'sliip continues on a i'eglilai basis iii tlie School, witli no loss of
enthLisiasin on the pai-t of tlie piipils aiid leacliers. Eiid of tei'in services contiiiue at St Maigai-et's,
with Iiigli levels of atteiidaiice fi'oni pupils and p￿.elIts.

The fi 4ibi.ie Committee Report
The Fabi"ic Coinniittee did iiot ineet foi"mally dui'ing 2024. Oiily oiie rnaiii pioject was undeitakeii,
the i'eplacenient of part of the flooi in tlie south-west coinei of St Maitiii's, Westmestoii. This was
conipleted 011 tiiiie aiid uiidei. budget, though the Cliui'cli was closed foi. sei'vices foi 3 Inoiitlis. We
al-e giateful foi. the care aiid attenlion giveii to tliis project by oui. Cliiiicliwai-deii Paul ch￿ni￿n aiid
foi the excelleiit woik of contractoi's, oi.iole Constiuctois.
Towai'ds the eiid of the yeai, all three chui.ches in tlie Beacon Pai"ish undeiwent tlieir quinquennial
inspections, which identified a number of i'emedialioii i'equii'einents, soine of which al'e still being
evaliiated. Talcen together, they will ieqiiii'e Inaterial expeiidituie aiid the Fabi-ic Committee lias
been ieconvened in 2025 to consider tliese requireinents, to ensuie appi'opiiate pi'ioiitisatioii and
value foi. moiiey.
The Fabiic Conunittee Cliaiiman, Mike Sewell, amiouiiced his retirenient fi'oin the i.ole iii 2024.
The Committee is now under the Actiiig Chaiimanship of the Beacon Paiisli Tieasuiei.
Finance Committee
The Finance CoiTllnittee (FC) met four tinies diiiiiig 2024 to considei" the financial position of the
PCC, iiicluding operatiiig pei'foi"mance, investmentldisinvestineiit iequii"einents, pioj ect expenditure
and other financial niatteis (such as investment sti"ategy and insui"ance).
M￿k Moody-stuait stepped down as Tieasui"ei at tlie APCM in Apiil, as did Sue Sewell, oiii.
Booldceepei". Both seived many years on the FC aiid the PCC ￿ld the PCC extends its grateful tliaiilcs
foi tlieii comiiiitment and loiig seivice. They will be inissed aiid leave witli oui. veiy best wislies.
I￿] Henley was elected Ti'easuier at the APCM and now selves as Chaii"rnan of tlie FC. James Claiiy
joined the FC dui'iiig 2024, joiniiig existiiig membei"s Reveiend David Wallis, StU2ll"t Curl'y, Keith
Hiiie aiid Tony Seddon - we are giateful to all foi theii voluntary seivice oil this committee.
The PCC lias now recruited a paid piofessioiial Boold(eepei, after atteinpts to fiiid a volunteei
ieplacemeiit pioved unsuccessful. Whilst theie is a cost foi. this seivice, it is an esseiitial iole and
we have foLind an excellent provider. One advantage of a cominei'cial seivice is the seamless
integiation of accounting software with oui Indepeiident Ex￿1]ine1, s systeins, niaking production
of tlie ailliual accounts aiid repoit inuch siinpler.
The FC aiid the PCC are piovided witli a monthly statement of iiicoine aiid expenditLlI"e prepaied by
our Bookkeepei, along witli a cash flow foiecast foi" the remaindei of tlie yeai and a statemeiit of
the value of the PCC'S investments. Sufficieiit Inanageineiit iiifoi"Ination is pi"ovided to the FC and
tlie PCC to moiiitoi the Paiisli's finances and to inake iiifoimed deGlSlOllS about income,
expendIt￿e, liquidity and investment strategy.
Tlie FC also coiisideis an amiual biidget, usually pi'epaied in Noveinbei, for the foitliconiiiig year
and piesented to tlie PCC foi. appioval.
Gift Aid iecoirei'y and re-claiining Gift Aid ai"e caii.ied out by the Booklceepei., who keeps track of
all donatioiis and iiiakes the oiiline submissions iiow iequiied by HMRC. Tliis is nomi done qu￿tellY.
Pai"isli Giviiig Sclieme (PGS). The PGS is ali iiidepeiident chaiity set up to ease the adininistiatioii
of pl￿Med Giving foi. paiticipating Pai'ishes. Iii palticul￿, it eiisiires tiniely recoveiy of Gift Aid
fi'oiii HMRC on doiiatioiis. It also piovides a metliod of aiitoniatically iiici'easing Planned Giving in
line witli inflatioii, wheie diis is agi.eed by the doiioi.. It lias been very beneficial foi. the Beacon
Pai-ish aiid we coiitinue to encoiiiage existiiig aiid poteiitial doiiois to select this optioii foi. giving,
iathei- tlian using standing oi'ders oi dii'ect debits. PGS doiiatioiis iiow iepi'esent c 61 % of Plaiyied
Giving ieceipts and we shall coiitiiiiie to loo1< to di-ive tIIis illimbei higliei..

Approval of accounts. The PCC contiiiues to use the accouiilancy firni Maxwell-Guiiibletoii & Co
to piepai-e tlie 2u]niial accoiiiits iii tlie appioved fol-￿. We are giateful to tliein foj. theii diligeiit
attention to oiii- affaii's and foi the very sigiiificantly discounted fee foi. tlieii woik.
Financial Review
Incoming Resources
The total of iiicoming i.es0￿CeS saw a 20 % increase over 2023, with a welcome upticlc in Pl￿￿ed
Giving contiibuting to a 34 % overall iiicrease in VolLllIt
Iiicome In oiir fuiidi'aising cainpaign
lauiiched iii 2024, we eTnphasized the irnpoi'tance of iegulal" giviiig to provide tlie Paiish witli tlie
piedictability of anniiit)r iiicoiiie. This message appeals to have cut thi'ough and it was good to Iiote
material inci'eases iii Unplanned Giviiig, income fiom Cliuich fundraising aiid othei. activities as
well.
We wei"e grateftil to i'eceive a new le
x from the estate of Doii Lewis in 2024 foi. £3,000, with
ac
which a specific embellishnieiit in St Maigaret, s is plamied.
Gi"aiits: We contiiiue to benefit fi'oiii the geiierosity of local donors and are veiy giateftil oiice agaiii
to the Tuinei-Dimibi'ell Foundatioii, who ieiiewed their funding foi Cliuichyaid maintenance and
also pi"ovided support for a new project to restore the Hilary Boui'ne cui"tains in St Maigai"et's. The
Parisli Councils of Westsnestoii and Stieat also contlllLied their generous suppoit of Ol￿ Churchyard
maiiitenance costs in botli tliose villages and Ditchling Pai'ish Council provided suppoit foi. the
maiiiteiiance of the cloclc in St Mtll'garet, s - we are Inost giateful foi the coinmitineiit sliown by 0￿.
local aLlthorities to the niaintenance of impoitant village assets. Finally, we ale also gi'ateful foi" the
contiiiued suppoit of the Coinmonwealdi Wai. Giaves Coi]llnissioii.
The Friends of St M￿.
aret, s.. The Trustees of the Fi'iends once again provided geneious suppoit in
2024 for the maintenance of the fabiic of the CIILirch (listed undei note 2 of the accouiits as ' Special
appeals income,). This siipport eiiabled some essential iepaii's to be undeitaken, particulai'ly to the
cenb'al heating systein. The Tiustees have also coinmitted to fund major impi"ovemeiits in the
Chancel ai.ea in 2025: at ihe tiine of writing, tlie PCC has just ieceived all the iiecessary approvals
to undeitake a recoiifigiii atioii of diis area to enable mole flexible usage. We sliall pi'ovide a fui"t]ier
update oli this iii 0111 2025 1"epoit but this will be a maj or einbellishment to tlie Chuich whicli could
not have beeii ￿l'allged witliout the geiiei'ous suppoit of the Fi'iends.
Iiivestnient income fioin dividends and inteiest had a small deci'ease ieflecting tlie witlidiawal of
fuiids fiom oui iiivestnient assets to fund woi.lcs ￿]d i"epaii"s.
Resources Ei xpeiided
Total iesoui'ces exi)eiided ieduced by 9 % yeai" on yeai., eveii with a baclcdi op of incieases in inajor
woilcs, i'epairs and chuich inaliiteii￿ICe, with the key inoveinents beiiig as follows.
Tlie laigest iteni of expenditiiie continiies to be tlie Diocesan paiisli conti'ibutioii (kniown as the
Paiisli Sliaie). The Paiish Shale coveis tlie lioiisiiig, stipend and pensioii costs of the clei'gy aci'oss
the Diocese, plus a suin foi Diocesaii centi'al costs, clei'gy ti-ainiiig and a coiitiibutioii to iiational
cliuich ftinds. Soine 60 % of tlie Paiisli Shal'e goes on tlie cleigies, stipends, pension aiid Iiousing
costs, 20 % oil pai-ish siippoit seivices (safeguai'ding, youth, fiiiance etc.), 16 % on ti'ainiiig new
clei'gy and cui'ates aiid 4 % 011 the ceiiti'al chiirch aiid suppoi-t foi pooi'ei dioceses. The P￿Ish Sliaie
i-epiesents tlie biggest siiigle opeiatiiig expenditure of the PCC. Notiiig tlie inatei-ial gap between
incoiiiing and outgoiiig resoui'ces in 2023, tlie PCC took the difficiilt decisioii to i-ediice its Paiisli

Shale fioin circa 580/0 of iotal i'esources expeiided in 2023 to ciica 490/0 in 2024 Having iiiade this
decision, tlie PCC tlien iiiounted an ai)peal dui'iiig 2024 to boost its iiicoine (as discussed above) and
Inade an undeitaking to tlie Diocese to i-estoi'e tlie Paiish Sliare ovei tiine, as iiicoiiiiiig iesources
stait to catch up with operaling iesources expeiided. It sliould be noted tliat, given the impact of tlie
2024 appeal, the Pai'ish Sliaie was paitially iestoied with effect fiom I, Januai'y 2025.
or Works ￿ld Re
ail's
MW&R . The most material pioject iii 2024, accounting foi circa 60 %
of 2024 MW&R expeiidittii"e of jLlSt ovei. £52,000, was tlie repaii to tlie floor in ihe southwest
coinei of St Martin, s Church. This was a structiiially necessaiy pioject to eiisure safety and was
executed on budget and delivered early by oui construction paitnei. Oiiole. It also represents a
significant visual improveineiit to tliat aiea of the Cliuich. Tlie balance of the MW&R expeiiditure
was foi iepaiis to St Margaiet's Chuich and soine final paymeiits for the Stieal toilet woi'ks.
Tlie Emmanuel Centie
EC . The EC is used for a numbei of P￿.Ish and coiThrnunity events and
we aim to balance tlie costs of iui]ning tlie centre witli inconie derived froin reiiting the space oiit
to thiid parties, such as a local ballet Scliool. A small SULylus of £321 was i'ecoided in 2024 on
these activities.
Chuich runnin
costs and ex
enses: The ovei'all cost of i'unning and maintaining our seivices,
Chui"clies and Churchyards was contaiiied to ali ovei.all inciease of ciica 5 % in 2024, a cieditable
peifoimance given the prevailiiiE Utility cost incieases seen mole widely. Soine of tliese costs weie
offset by graiits, as desciibed above.
Doiiations: we continued to suppoit exteinal chai'ities duiiiig 2024, with doiiations made to the Red
Cross (foi. Uh'aine), St Peter aiid St Jaines Hospice (followiiig a veiy successful Flowei Festival in
the summei. ,
the Hassoclcs Food Banlc aiid, as palt of the veiy successful Clll"istnias Tiee event held
iii December, to tlie Dame Vei"a Lyiui Chilth'eii, s ch￿'lty. Tlie collection taken on Remeimbi'ance
s￿IdaY was foi the benefit of the Royal Biilisli Legioii, iii accordance with otll iisual pi'actice.
Financial Situation, Outlook and Future Plans
The P£llish made considei'able progress dui'iiig the yeai iii reduciiig the deficit between incorniiig
and outgoing resouices. This was lai'gely achieved by inanaging the Paiish Sliare PULyosefully (as
desciibed above) and in rnaking the decision on tlie iedundaiicy of oui" Youth Woi'ker. Wliilst the
fIn￿]cial impact has beeii to restore some stability to oui opei.atiiig perfoimance, neithei of the above
actions is without consequence.. we are conscious of the need to iestoie tlie Parish Sli￿e over tinie
aiid extia pl"ess￿e has been placed on voluiiteeis to fill the gap left by the loss of the Youtli Workei".
Howevei, the exposure of the PCC, s fIn￿]cIal challeiiges to Ch￿clI ￿ld widei cominunity has
stimulated a stiong giving response and we ale inost gi'atefiil foi what people liave done to ensuie
the sustainability of the Parisli and its ministiy.
Net Assets: The overall net assets of the PCC incieased by ciica l % dilling the yeai, ieflecting
piincipally tlie positive niovements in the valiie of iiivestiiients plus the accretion of iiiterest fiom
deposit accounts, less tlie liquidation of cii'ca £25,000 froin deposit and investment accouiits, foi the
purposes of MW&R.
Investiiient Fuiids.. The PEU'islI has two broad categoi'ies of investiiient:
Resti'icted aiid E17.down7ent Fiinds totalling cii'ca £339,000, bioadly UnCh￿]ged from the
piioi year, as niailcet inovements offset witlidrawals inade to pay for MW&R. Proceeds
I Percentages calciilated on a like foi- like basis, excludiiig (l) IllPLjor woi-ks and pui-chases (which vaiy iiiaterially fi'oni yeai. to
year) (2) costs of youth woi'k (which was discontii)ued during the course of the year- see below) and (3) bookkeeping costs
(which were incurred for tbe f￿st tiine in 2024)

fi'om Resti'icted aiid Endowineiit Funds are i"esei'ved foi the use foi. whicli the oi'iginal
eiidowinents oi. doiiatioiis weie given. Sucli fuiids ale lisled oil pages 19 and 20, note I I to
the Fiiiancial Stateiiieiits. The laigest pai-ts of these Funds ielate to Stieat Cliui ch and St
Martin's Westmeston. The Fi"ieiids of si Mai'garet, s fund holds sigiiificant ieserves
conimitted to the fabi'ic of St Mai gai'et's. We ai"e thus fortunate tliat we reTnain well
positioned to Lindeitalce MW&R for oui three ancient ￿ld histoiic buildiiigs foi. the
foieseeable futui-e.
Uni'estricted aiid Designated Flinds stood at ciica £138,000, a ciica 4 % inciease on 2023.
Whilst some of tliese Funds are cash at the banlc ￿ld slioit teim deposits, the inajoiity is
iepiesented by the PCC'S mailcet investiiieiits. Designations have been iiiade foi these
investineiits (as iioted in Note I l) to St Marg￿.et'S (Aiidrey Day) and to the Streat Bain
Mission Fuiid. The initial iise of tlie lattei. was foi" tlie MW&R undeitakeii oil the Stieat
Cliuich WC and seiveiy but, witli those woiks iiow complete, tlie iesidual balaiice of the
Stieat B￿11 Mission Fuiid lias beeii i'edesignated to tlie Geiiei'al Fund (as shown in Note I l ).
Fiiiancial markets gi.ew mole unsettled towaids tlie eiid of the year and tlie PCC remains focussed
on ensiiiing the security of tlie Chaiity's iiivestmeiits, as well as on deiiving the best possible i'etui
fioin them withiii its agreed rislc appetite.
Outlook: Looking Eoi'waid, the followiiig fin￿1claI risks and oppoitunities sliould be noted..
Givin
in early 2025, OLii inciiinbent, Reveiend David Wallis, amiouiiced that lie plai]ned
to leave in Mai'cli 2025 aiid the Parisli is expei'ieiicing a vacancy at the tiine of wi'lting. Costs
will be largely iinaffected, as P￿Ish Shale calculations talce account of Diocese-wide
vacancy lates. Howevei, there is uiiceitainty in I"esi)ect of the potential iinpact oil Cliui ch
attendaiice and giviiig. The PCC has uiged its Chuicli commuiiity to inaintain both
commitinent and giviiig dui'ing this period and to ieflect oli ihe oppoitunity that new
stewardship will bring, whilst noting the obvious sadiiess that many will experience at the
departure of a populai incumbent, The Finance Coinniittee and PCC will tnoiiitor this risk
closely duiing tlie coming ye￿. Tlie ari. jiial of a new incuinbent in due couise iepiesents the
oppoittuiiity to iefi-esh all aspects of the Paiish's work, including of coiiise its sts"ategy foi.
iiicieasing levels of giving.
Invesknnent funds aiid income.. mai'ket t￿billence iii the walce of a cliaiige of Piesideiit in tlie
United States of Anieiica and of continiiiiig geo-political tensions iii Ukraine, the Middle
East and elsewheLe cal'l'ies the iisk of iinpacting both asset valiies aiid investment income,
In iesponse to these iisks, the PCC made tlie decision in eaily 2025 to lebal￿]ce some of its
diiectly Iield investments iiioi'e iii favour of multi-asset ftiiids. This will iemaiii undei close
review duiing the foithcoming year.
MW&R.' whilst tlie major cun.ent project for 2025 (St Maigaiet's Chancel flooi) has
coi]mitted fundiiig in place, ow. iecent quiiiquennial inspections i'evealed a li￿nber of
repaii's, wliicli Iiave beeii pi'ovisionally costed by the Fabi'ic Comniittee at circa £45,000.
However, ali evaluatioii of iepaii's to St Martin's tower may ieveal tlie need foi major
additioiial expenditure t]iere diiiiiig the foitlicoining year.
Net assets: wliilst tlie sniall inci'ease iii net assets this Ye￿ is welcoiiie, the impact of the
above qLiiiiquennial-i-elated costs foi nexl yeai- should be iioted in tliis iespect. In addition,
it should be noted tliat we hold ciica £11,000 of casli (sliowing iii the Accounts as
Unrestiicted Funds) at tlie yeai"_end, iepieseiitiiig gi"￿]tS and a legacy ieceived in 2024 which
are coiniiiitted to be spent in 2025.
Risli Management f4rainewoi"k: The PCC lias a suile of policies which al'e i"eviewed iegulai.ly and
assist the inanageinent of rislc (see section 10 below). It is also siipported iii tliis iespect by dedicated
Finance and Fabi'ic Coinmittees, who i'egulaily review tliese specialist areas.

The i'islc of major iepairs is covei'ed by a vai.iety of dedicated funds (see 8 above).
As descLibed above, a inajoi. Tislc facing the Beacoii Pai'ish in 2025 is the iillpact of oui. iilCUTnbeiit' s
departiiie in March 2025.. the peiiod of vacancy wliich will eiisue ci'eates uiicei"lainty foi our
Pai isliionei's aiid inconie uncertaiiity foi the PCC. Exainples of otliei Parishes point lo tlie potential
foi rediictions in giviiig during these peiiods and every effort is being niade to ensiire this pei iod is
as shoit as possible.
10.
Policies
PCC Reseiwes policy is to maintain ieadily iealisable Unrestt'icted Fuiids sufficieiit to nieet
aiiticipated outgoings. Though tlie Inajoi'ity of iiicoming and outgoing iesouices are iegulai" and
piedictable, the PCC policy is to eiisure that theie is no less thali tlie value of four inonths of average
expendittii'e available iii Umestricted Funds. As at 31, Decenibei. 2024, the PCC was coinfortably
iii conipliance with this policy.
PCC iiivestment policy is to invest funds via CCLA (Cliurches, Ch￿itIeS and Local Authoiities
Investnient Management Limited), a leading etliical and sustainable iiivestment managei, in either
a Central Boaid of Finance (CBF) chui.ch of England InvestTnent Fuiid, a Charities Investment
Fund, oi the CBF Cliui'ch of England Deposit Fiiiid. The PCC deposit account is held with CCLA
aiid the curi.eiit account is held with HSBC.
Health & Safety policy covers inter alia iisk assessillents which ale cariied out foi all events and
activities.
Safeguai'ding policy- see section I I
11,
Safeguarding Report (pi'ovided by the Acting Paiish Safeguarding Officei (PSO))
At the end of 2024, the Pai"ish was invited to be one of the pilots foi. Dashboard whicli is being iolled
oiit acioss the Diocese. We have now started and will be woiking with the team ovei tlie coiniiig
months. As we woik on Dashbo￿d, theie will be new iirfoimation that we will follow.
As we step into a pei'iod of vacancy, we will need to eiisui"e tliat all the incwnbent's safeguaiding
ioles and iesponsibilities ale picked up by the Chui"chwardens, the PCC and the cuii'ent PSO, in
collaboiation witli the Rui"al Dean aiid Diocese.
OUL. Safeguarding Policy is Leviewed aTlliiially before the APCM wid apPe￿S oil the Beacon Pai'isli
website vnvw.beacon
ish.co.ulc and is also PLoiiiiiieiitly displayed on the noticeboards in OLir three
chuiches and tlie Emiiiaiiuel Centie.
The niembei's of the PCC ale committed to safegiiaiding, cal'e aiid iiuituie of all oui. congregatioii
and menibers and recognise tliat Safegiiai"diiig is everyone, s respoiisibility. We pay atteiition to aiiy
specific needs foi vuliiei'able adults and childreii aiid keep our risk assessineiits for individual events
up to date.
Tessa Haugliton, Chw'chwai"den in the Pai ish, is Actiiig Safeguarding Officei". We coiitinue to aslc
othei's to take on this role but liave been iinsuccessful in appointing a new PSO.
Disclosure and B￿.rIng sei.vice (DBS) and Safeguaidiiig ti"aiiiing al'e CLiiiently iip-to-date aiid we
reinind oui PCC and volunteeis as iiecessaiy.
th
Tessa Haugliton - Actiiig PSO - 14 Febi'uaiy 2025

Sign
on
t17e PCC
Date.......
Jan Hei?ley (Treasurer)

PAROCHIAL CHURCH COUNCIL OF DITCHLING, STREAT AND WESTMESTON
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES
2024
2024
2024
2024
Unrestricted Restricted Endowmei)t Totals
Funds
Funds
Funds
2023
Totals
Reslated
INCOMING RESOURCES
Voluntary income
Activities for generating funds
Income from investments
Church activities
other incoming resources
Total incoming resources
2a
2b
106,770
7,337
4,313
23,575
1,606
143,601
18,878
125,648
7,337
12,307
23,575
1,606
170,473
93,156
4,690
12,942
15,337
16,214
142,339
7,994
2d
2e
26,872
RESOURCES EXPENDED
Raising funds
Church activities
Total resources expended
3a
1,460
180,897
182,357
1,460
180,897
182,357
1,356
199,463
200,819
3b
NET INCOMINGI (OUTGOING) RESOURCES
BEFORE TRANSFERS
GROSS TRANSFERS BETWEEN FUNDS
138,7561
26,872
111,8841
158,4801
38,883
138,8831
NET INCOMINGI IOUTGOINGI RESOURCES
BEFORE OTHER RECOGNISED GAINSI{LOSSES}
127
112,0111
111,8841
158,4801
Gainslllosses) on revaluation of fixed assets
7,456
3,977
6,989
18,422
47,448
Gainslllosses) on disposal of fixed assets
NET MOVEMENT IN FUNDS
7,583
18,0341
6,989
6,538
111,0321
Fund balances brought forward at 1 January 2024
131,625
195,371
143,565 470,561
481,593
Fund balances carried forward at 31 December 2024
139,208
187,337
150,554 477,099
470,561
The notes oji pages 12 to 20 form An integi-al pai't of tliese finaneiAI statenients
Page 10

PAROCHIAL CHURCH COUNCIL OF DITCHLING, STREAT AND WESTMESTON
BALANCE SHEET AT 31 DECEMBER 2024
NOTES
2024
2023
FIXED ASSETS
Tangible fixed a55ets
Investments
3,768
442,670
5,024
434,246
7b
Total fixed assets
446,438
439,270
CURRENT ASSETS
Debtors
Short term deposits
Cash
7,723
11,838
15,787
35,348
14,402
17,119
10,004
41,525
CURRENT LIABILITIES
Creditors falling due in <1 year
10
14,6871
110,2341
NET CURRENT ASSETS
30,661
31,291
TOTAL ASSETS LESS CURRENT LIABILITIES
477,099
470,561
NET ASSETS
477,099
470,561
FUNDS
Unrestricted funds
Restricted funds
Endowment funds
11
139,208
187,337
150,554
131,625
195,371
143,565
11
477,099
470,561
Signed on be
lan Henley.
ITre
rerl
The notes on pages 12 to 20 foi'm integi'al pal-t of tliese finAnciHI statemeDts
Pagell

PAROCHIAL CHURCH COUNCIL or DITCHLING, STRE< AT AND WEI STMESTON
NOTES TO THI FINANCIAL STATEI MEI NTS
FOR THE YEI AR ENDEI D 31 DECEMBER 2024
l Accoiiiiting Policies
Chai'ity infoi'niation
Parochial Chui'ch Council of Ditchling, Sireat and Weslmeston is an unincorpoi'ated chai'ity registei'ed with the
Chai'ity Conimission under the I'cfei'ence 1132488.
la) Aecoynting coiivelltion
These financial stateimeiils have been pi'epai'ed in accordance with Accouiiting and Repoi'ting by Cliarilies..
Statemeiit of Recoinmended Pi'aclice applicable to chai'ilics pi'epai'ii)g tl)eii' accounts in accoi'dance with the
Finaneial Repoi'ting Siandai'd applicable in the UK and Republic of Ii'eland (FRS 102), tlie Chai-ities Act 2011 and
UK Genei'ally Accepted Practice as it applies fi'om January 201 S. The Chai'ity is a Public Benefit Eiitity as
defined by FRS 102.
The Chai-ity lias applied Update Bulletin l as published on 2 Febi'uary 2016 and does not iiiclude a cash flow
statement on the gi'ounds that it is applying FRS 102 Section IA.
The financial slalements al'e prepai'ed on a going concern basis undei. the historical cost coiivention. The fiiiaiicial
5tateiiients are presented in sterliiig w,hich is the functional cui'i'ency of the Chai'ity and I'ounded lo Elle neai'est £.
{b} Funds li ccounting
Funds held by the PCC are..
Uni'esli'iclEdfuigds - these I'epresent the reinaining incojne funds thal al'e available for spending 011 genei'al
pui'poses of the PCC. including amounts designated foi. spending on a futEJI'e project aiid M,hich are Iherefoi'e not
disclosed in ils 'free i'esei'ves, as disclosed in d)e ti'ustees I'eport.
Resli'ici¢dfiinds-
these al-e income funds that must be spent on I'esti'icled pui'poses and details of the funds held
and i'estrictions provided al'e shown in the notes to tlie accounts.
Endowii?enifiinds- these are I'esti'icted funds that Inusl be retained as trust capital either pei'inanenily or subject
to a disci'etionaiy powei. to spend capital as income, and whei'e the use of any incoine oi. other benefit dei'ived fi'om
the capital may be I'e5tricled oi. uiii'esti-icted. Full details of all their re8lriclions al'e showi) in the notes to the accounts.
Page 12

PAROCHIAL CHURCH COUNCIL or DITCHLJNG, STREI AT AND WEI STIIqEI STON
NOTEIS TO TIIE f4KNANCIAL STATEMEI NTS (eontinuedl
IOR T14L YEI AR E< NDED 31 Decenibett. 202
l Accounting Policies (CoDtinued}
Icl
Incoine I'csoiij'cts
All incoine resoiirces are accounted for gross.
Volunt31'y inconie
Ploniieclgiving, collecfioJ?s siiiiilui. donalioi1S C7re recognised when received. Tax refunds are r¢tognised when
tlie incoiiiii)g resources to whicli tliey relate is received.
GiaF71S ciiid legacies arc ￿¢COllI1ted for wlien Il)e PCC is entitled to Ilie use of tl)e Tesources. tlieiT ultiniale receipl is
considered reasonable certain and the amounts due are readily quantifiable.
This is included in Ilie accounls when receivable.
Gains aiid losses on investm¢nt5
Tlii5 iiicliides any gau) or loss oil sale of invcsunents and any gaiii or Ioss resulting fTom r¢valuing uivesliiients to
markei value at the end of the year.
All otliei. inconie
All other Llicoine is recogni5ed wl)e]i it is receivable.
Idl Resoiirces used
All expenditute is accouiited for on an acoruals basis 8nd lias been classified ttnder lieaduigs tlial aggiegate all costs related to
the category. Expendituie is recognised wliere tliere is a legal or constructive obligation lo make payin¢nts to third parties. it is
probable tliat tlie settleineiit Ivill be iequired ￿]d the ￿]]￿U￿1 of the obligatioii can be iiieasiired reliably. All expenditure
includiiig suppoit costs and goveniancc cost are allocated or apportioiied lo api)lieable ¢xpenditt)Te lieadings, as 1)oled below.
Suppoit costs those that assist the work of tlie PCC but do not directly represent charitable activities aiid snclude office
and govern￿]ce costs. Tliey are incurred directly in 5UPPOrt of expenditure on tlie objects of the Cliarity. Wiere support costs
caiinot be directly attributed to particular headsngs the), liave been allocated on as basis consistent with the us¢ of the
tesouices.
Govemaiice Costs comprsse all costs iiiiiolvii)g the piiblic accounlability of tbe PCC and its compliance ivitli regulatSDI) and
good piactkce. Tliese costs incliide costs related to indepeiident examination and legal fees. Wlieie they ca)noi be directly
allTibiilable lo particular Iieadiiigs they liave been allocated oil a abasis consistent witli tlie use of the resources.
lel Cliui'eli ketivities
Tlie diocesaji parisli conlribuiioll 15 accowitEd for wlien paid. All was paid before die eiid of ihe year.
Page 13

PAROCHIAL CHURCH COUNC￿ of4 DITCHLING, STREIAT AND WEISTMESTON
NOTES TO 'fHE FINANCIAL STATEMEI NTS (continiie(l)
FOR THE YEAR ENDE< D 31 Decembei. 2024
l Accoiiiiting PolicÉes (Contiiiued)
If) Fixed assets
Taiigible fixed assets
In so fai. as coiiseci'ated and benefice pi'opei'ty of any kind is excluded froin the statutoi'y defii)ition
of charity" be Sectioii 10(2) (a) and (c) of tlie Chai'ities Act 201 I such assets are not capitalised
in tbe financial statemeiits.
Movable cbiii'ch ￿l.1]Ishin￿ held by the Vicai. and Churchwardens on special ts-ust for the PCC and
which i-equll'e a faculty foi. disposal, lll'e accounted as Éiialienable pi'opei'iy ijiiless consecrated. They al'e
listed in the cliui'ch's lliveiitoi-y which can be inspected but are iiot included in tlie accounts. Foi.
inalieiiable pi-operty acquii-ed prioi- to l October 2007 tliei'e is insufficiejit cost inf011nation available
and tliei'efore sucli assets al'e not valued in tlie account5. No individual iteins have been acquii'ed since
l October 2007.
All expeiiditure on conseci'ated or bei)eficed buildings and inoveable cliui'ch furnishings, whethei-
maintenance oi. ll]IpI'oveinent , is wi'itten off as expeiiditw'e in the StAt¢inent of Fii)ancial Activities (SOFA).
Depi'eciation
Depreciation is calculated to wi'ite down the cost of tangible fixed assets, excluding fi'eeFLold propei'ties,
over their expected iiseful lives.
Equipineiit used within the chui-cli preLnises is depreciated on a sts'aiglit line basis ovei. 5 yeai's.
(g) Investments
Investtneiits al'e stated at mai'ket value at the balance sheet date. The SOFA iiicludes tlie net gains and
losses ariSllig on the i'evaluations and disposals tlll'ougliout tlie year.
{h) Shoi't tei'm deposits
Shoi't-tei'in deposits include cash held on deposit eitlier witli the CBF clil￿ch of England Funds, oi. at
tlie bank.
Page 14

PAROCHIAL CHURCFI COUNCIL OF DITCHLING, STREI AT AND wri Sl'ThqE< STOIN
NOTEI S TO THE FINANCIAL SJ'ATEMIINTS (eontinued)
rtOR THE YEI AR ENDEI D 31 DEI CEMBEI R 2024
Income resources
TOTAL
FUNDS
2024
TOTAL
FUNDS
2023
Unresti'icted
Fuiids
Resti'icted Endowment
Funds
Funds
Volui?laiy i17conie
Plaiined giviiig
Unplanned giving
Collections at all othei. sei'vices
Special appeals income
Incoine tax I'ecovei'able
Gi'ants
Legacies
65,206
27,952
1,815
65,206
27,952
1,815
9,633
8,797
9,245
3,000
125,648
49,804
1,368
1,467
8,797
9,245
5,905
3,000
106,770
18,878
93,156
Acliviliesfor gei?ei'alingfu17d5
retes, bazaai's and othei. fund-
Laising events
7,337
7,337
4,690
7,337
4,690
Inves1117ei?l incoii?e
Dividends and interest
4,313
4,313
7,994
7,994
12,307
12,307
12,942
12,942
Incon7efi-0117 Church Aclivilies
Hii'e of Emmanuel Centi'e
Hii'e of ¢hiii'cli lan(Vbuildings
Fees fi'om Weddings & Funerals
3,039
768
19,768
3,039
768
19,768
2,701
70
12,566
23,575
23,57S
15,337
Oihei- ii?coining I'esoup'ces
Sundry income
1,606
1,606
16,214
1,606
1,606
16,214
Totxl inconiing i'esoul'ees
143,601
26,872
170,473
142,339
Page 15

PAROCHIAL CHURCH COUNCIL OF DITCHLING, STREIAT AND WESTMEI STON
NOTE< S TO THE fiINANCIAL STATEMENTS (colltiyiued)
FIOR THLI YE4 AR EI NDEI D 31 DE4 CEMBEI R 2024
3 Resources expellded
TOTAL
FUNDS
2024
TOTAL
FUNDS
2023
Unresti'icted Resti'icted Eiidowinent
Fuiids
Fui)ds
Funds
Raising Funds
Fui)d Raising Eveiits costs
1,460
1,460
1,356
1,460
1,460
1,356
ChLii"ch Activilies
Missioiiary and chai-itable giviiig-.
Seculai. Charkties
1,714
1,714
1,103
Hoine..
Hoine Missioii
1,714
1,714
1,103
Miiiistry costs..
Diocesaii parish conti'ibutioii
Othei. clergy costs
Chiircli ruiyiing expeiises
Chui'ch maiiiteiiance
Upkeep of services
Upkeep of churchyard
Einina]iuel Centi-e i'unning costs
Youtli Woi'k
Toddlei- Gi'oup
Majoi. woi-ks aiid i'epairs
Adiniiiists'atioii, statioiiei-y etc.
Book keeping
liidepeiideiit exaiTJinatioii fee
Miscellaiieoiis costs
Depi'eciatioii
54,799
6,549
14,418
12,674
7,285
6,200
2,718
9,790
54,799
6,549
14,418
12,674
7,285
6,200
2,718
9,790
78,795
6,340
14,443
6,260
11,275
6,560
3,112
30,068
52,006
4,045
6,050
1,134
259
1,256
180,897
52,006
4,045
6,050
1,134
259
1,256
180,897
33,412
3,344
1.134
2,356
1.256
199,463
Total resources expended
182,357
182,357
200,819
Page 16

PAROCHIAL CHURCH COUNCIL or DITCHLING, STREAT AND WESTMESTON
NOTE4 S TO THE FINANCIAL STATEMENTS (contiiiued)
40R THE YEI AR EI NDED 31 DEI CEMBEI R 2024
Staff costs
2024
2023
Wages and salai'ies
Pension costs
14,978
25,950
1,548
27,498
15,801
Average employee numbers
4(a) Payments to PCC Inembei's
Dui'ing tlie yeai. the ti'ustee, Paul ChaiThan, was paid £6,200 for chui'chyai'd inaii)tenance sei'vices
and tlie ti'ustee, Vii'ginia de LaPole, was paid £1,414.50 foi. cleai)ing sei'vices and vei'gei- fees.
Analysis of ti'ansfers between fun(Is
Uni-esti'ioted
Funds
Resti'icted Endowment Total
Funds
Funds
2024
Restricted income lowai'ds Weslmeston
Gi'ant towai'ds St FAargai'et's Chancel
Grant towards St Maigaret's Boiler
Gi'aiit toiwai'ds Clock
Gi'aiits towai'ds Cuitains
Gi'ant towai'ds sigliage
Grant tomrards Pliiiih
Grant towai'ds wai. 8raves
Gi'ants towards churchyard upkeep
Total
(2J,468)
4,523
5,110
(5,110)
(234)
(198)
(275)
(25)
(15)
(5,0)5)
J8,88J)
198
275
25
15
5,035
Suppoi't costs
Support
costs
Governance
cosls
2024
Independent examination
fees
1,134
1,134
1,134
1,134
Analysed between..
Charitable activities
1,134
1,134
I,li4
Page 17

IJAROCHIAL CHURCH COUNCIL 01," DITCHLING, STREIAI" AND MIESTIIIEI STON
NOTEI S TO TFIE fiINANCIAL STATEIWIENTS {eontinued)
40II THE YEI AR ENDE< D 31 DECE< MBEI R 2024
Tangible fixed stsset5
Equipment
Total
Cost
Addition
At 31 December 2024
5,024
5,024
S,U24
5,024
Depreciatiorj
Charge in year
At 310ecember 2024
1,256
1,256
1,256
1,256
Net book value
At 31 DÈcember 2024
3768
3768
7b Iiivestmeiits
Uni'estricted
Funds
Resli'icted Endowment
Funds
Funds
TotRI
Market value l January 2024
Pui'chases at Cost
Disposal proceeds
RBvaliiation of iiiveslments
11 I'ket value 31 Decembei. 2024
119,113
171,568
143,565
434,246
(9,998)
3,977
165,547
(9,998)
18,422
442,670
7,456
126,569
6,989
150,554
Analysis of net assets betweell funds
Uni'estricted
Funds
Resli'icted Bndowment Total Funds
Funds
Funds
2023
Fixed assets
Investments
Cash and deposits
Debioi's
Curi'ent liabilities
3,768
126,569
5,835
7,723
{4,687)
139,208
3,768
442,670
27,62S
7,723
(4,687)
477,099
165,547
21,790
150,554
187,337
150,554
Debtoi's
2024
2023
Gift aid recovei'able
Othei. debtoi's
1,692
6,031
7,723
8,390
6,012
14,402
10 Ci'editoi's: amoiints falling due iiiitliiii one year
2024
2023
Othei. creditors and accruals
4,687
4,687
10,234
10,234
Page 18

PIlllOCHlIlL C14LIRC14 COUNCIL OF Dl"fcHLIN'G, STREIAT AND Il'E4 STIl,IES'foN
NOTES TO THE filNANCIAL STA'fLI MENTS leontinvedl
roil THE YEI AR E4 NDED 31 rJECEIMBEI R2024
li
Stiltcments of funds
Bal blfwd
01-Jaii-24
Iiicome
Expenditure Transfers
Gains l BAI tlfivd
(losses)
Jl-Dec-24
Uni'estJ'ict¢(J fi und
General Fiind
23,610
143.601
1173,791)
94,986
7,456
95,862
De5Lgniled
Aiidrey Day
Streat Bani Mission Fund
43,346
64,669
18,5661
156.1031
Total Unrcstriclcd
lJl,625
143.60
1182,J57)
7,456
139,208
Restricted Fund
Ab'gavenny Proj Invst
Chancel Trust Deposit
Choir stalls
Tumer Dunibrell Foundation
Tiirner Diimbrell Foiindais011- Curtain grant
Tiimer DwDbrell Fouiidation-ChiirchybTd maineiiance
FTiends of St Margarei's
Other restricted i]iconie
Swan Perkins Trust TThveslnient
Swan Perkins Trust Deposit
Mabel Bailies Deposit
LaRibert l & 2 Trust Deposit
Clock Fund
Men)orial Book
40.427
7,549
500
925
41,352
7,948
500
583
3,447
399
3.645
4.000
9.633
1.350
(198)
(4,000)
19,6331
11,3501
19,9981
(5,700)
(2,520)
(5,250)
1234}
131,141
7,299
1919
5,646
3.052
124,195
5,309
200
3710
801
3.084
250
3,480
IG
307
307
195,371
26,872
(38,883
3.977
187,337
I ndownieiit fi und
M Baines Trust
Lambtrt l Trust
Lambert 2 Tnist
W H Fitzjiugh Trust
Scarf¢ Tn￿t
27,104
14,015
101,696
463
287
143,565
621
321
6,029
io
27,725
14,336
107,725
473
295
6,989
1S0,S54
Refer to p&ge 20 for noies on fuiids
Page 19

PAROCHIAL CHURCH COUNCIL or DITCHLING, STREAT AND IIIEI STMEI STON
NOTEI S TO THE f4INANCIAL STATI4 MEN'I'S (contiiiued)
FOR T'HE YEI AR NDEI D 31 DLI CEIMBER 2024
Note I I coy)tiiiued
Funds
De5ign14 ted
The parTsh was left a legacy of £43.346 by Audrey Day. This amount has been desiBnaled to fund future projec15 in St M8rgaiel's for
the benefit of the parish.
Tlie PCC received proceeds of £154,414 froin Ilie 5dle of Streat Barn In 2015. This ainoiinl was desi8n8led lo tl)e 'Slreat Barn
Mission fund., by Ilie PCC ai tlie time of sale. on the iindeisalnding that Ille iiitial USB of these Inoiiie8 would be lo effect certain
iinpravemcnl works in Stieal Church. Thes¢ have now been tOTnpleted aiid tlle residual baldnct lias bEen Iransfeerred lo the GenEial Fiind.
Resti"icted The following ar¢ restricted to th¢ pvrpose5 for Mihieh the funds have been giveiTr.'
The Abergsv6nny Projeels Fund was opened with the proceeds froin tl)e winding up of a 5rnall trust. The Abergaveniiy Chapel
M&iiilenaiice Fiind, held by Ilie Dio¢¢se ai)d released by the Cliarity CominissioREFS in 2004. Tlie PCC re-liiled it aiid re8lrTtted its iise to
the maiiiten8nce and restOTalioi) of Si MaTfTarei's ehiirch. In 2022 the PCC agreed that the application of the Fund should be changed to
the use for the tn8intenance and restoration of Si Margaret's Church. with capiizl and income froin the fund being used to suppori
general expenditure on the running costs of St MaTgarel's. including expenditUTe on aiidio-visual needs.
St Margaret's Chancel Deposit is Ilie fund siipported by St Margaret's Chancel Trust and 15 held by the Diocese. It is restricted to tlie
Inaintenance of the Chancel.
Clock Flind- for rnoney given for the rnaintenance of Sl MargaFet's ¢lock.
Sivaii Perkiiis TTUSt- ￿rther]ng the religious and charitable WOTk of the Church of Ejigland in the parishes of Sireal and Weslmesion
including the repair and tnaintenance aiid upkcep of the fabric of lh¢ churche5 lll tlie said pari51ies. The PCC llolds an investment account
and a deposit account for this TIu5t.
Mabel Baine5- a Restricted deposit fijnd 15 held by the PCC for income frDm tlie Mabel Baines Endowtnent.
ri ndoivment- The following fvnds are held by the Diocese on behalf of IhE PCC
St Margaret'5 Chancel Rep8ir Trust- thi5 investineni account 15 held directly on Irust by the ChichesteT Dioce58n Fund
and Board of Fin8nce IDBFI and Iiol shown iii thesc accounts, on Iht advice of Ilie Diocese.
For Iransparency. the capital Ipalue of thTs actounl was £14,103 al 31 Deteinber 2024. Dividend iLi¢ome froin this account is
paid into the PCC'S bank accouni and is available for geneial use Iii St Margaiei's Church.This incorne lolalled £382 in 2024.
Mabel Baines- the incom¢ froin thi5 investment is foi repairs 10 the fabric and fuinishing5 of Westme5ton Church and tlie upkeep of its
chui¢hyaTd.
Lambert l - the incotne froin this fi]nd is for tlie upkeep of a gravE ond the giaveyard at Weslineston Cl)urch and also for the fabric of the
chuTCh.
Lainbeff 2- the income froiii Iliis fund 18 for 115e on the fabric of Westine5tDlI Church, unl¢ss Ilie R M Lambert and H C Lane memorials
are not kept in gDod repair. in ivhich ¢ise it 15 for the upkeep of St Margaret's Chiirch iii tnemory of A.P. Lambert'5 IvEf¢.
Scarfe- incorne frojn thE copilal is lo be used fer Ilie upke¢p of eertaiii Brave5 111 Streal cliurchyard. Any surp1115 IS to be used ftir
di51ribiition lo ihe poor of the parish each Clirislinas.
Fitzliugh- the iiicoine froTn this fviid is 10 be iised for the upkeep of tlie grave in Sireal chui¢hyard. The PCC liolds thi5 iiiveslmeiil.
Page 20

PAROCHIAI. CHURCH COUNCIL OF DITCHLING, STREI AT AND WESTMII STON
INIDEI PENDE< NT EI XAMINEI RS, REt PORT TO THI PAROCHKAL CHURCH COUNCIL OF
DITCHLING, STREAT AND WESTMESTON
We i'eport oil the accouilts of the chai'ity for tlie year elided 31 Deceinbei. 2024 which al'e set out on pages I
1020
Respective i-esponsibilities of ti'ustees and examinei's
Tlic Lhai'ity's ti'ustees al'e I'esponsible foi. Ilie pi'epai'alion of tl)e accounts. The charity's ti'ustees considei. that
atj audit is not i'equii'ed foi. this yeai. linder sectioii 14412) of the Charities Act 2011 (the 201 l Act) and that an
indepeiident examiiiatioii is needed.
It is oui. i'espoiisibilily to..
ex21niiie tl)e aCCDunts under Section 145 of the 2011 Act.
follow tlie piocedui'es laid down in the genei'al Dii'ections giveii by tlie Charity CDminis5ion under
section 145(5)(b) of tlie 201 l Act. aiid
state whether particular mattel's have coine to Qui. attention.
Basis of independent exRminei's? st2tement
Our exainination was carried out in accordattce with Eeneral Dii'cctions given by the Cliarity Coinmission.
Ai) exainination includes a review of the accountiiig recoi'ds kept by tlie cl)ai'ity and a comparison of the
accounts pi'esented with those i'ecoi'ds. It also includes coiisideration of any unusual items or disclosures in
the accouiits, aiid seeking explanatioi)s fi'om you as trustees concei'niiig any such InRtter5. The pi'ocedui'es
undeilaken do not pi'ovide all the evidence that would be I'equii'ed in ali audit, and consequently no opinion is
giveii as to whetlier the accounts pi'tsent a "Ii'ue and fail. view" and tlie report is limited to Ihose mattel's set
out in the slatemei)t below.
Indepeiident exAmiiiei's' statement
In connection with oui. exaininatioi), no Inattei. lias come to our atteiilion..
which gives us i'easonable cause to believe that, in aiiy material i'espect, the i'eqiiii'einents..
to keep accounting i'ecords in accoi'dance wilh 5ectioiJ 130 of the 201 l Act. and
to pi'epai'e accounts which accoi'd with Ilie accouiiling i'ecords and coinply with the accounting
requirements of the 201 l Act
have iiot been met,. or
to which, iii oui. opinion, attentioii sliould be drawn iii oi'dei. to enable a proper uiiderslanding of tlie
accounts to be reached.
Axwe
-Gum
ClIAi-tered Acco
I West Sti'eet
Leives
1 Ilst Sussex
leton
BN7 2NZ
Date
%14 u 2025
Page21