Charlty reg15tratlon number 1132922 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Caladine Chartered Certified Accovnlont5
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH LEGALAND ADMINISTRATIVE INFORMATION Parochlal Church Council Revd R M Graham Ivicar) Mr D J Gooding {Churchwarden) Mrs M Luffingham Ichurchwardenl Mrs F W S Newton (Synod Rep) Mr R K Booth Dr J Canning Mrs L Cannon Dr J Garvlcan Mrs L Gooding (Synod Rep) DrAA Risbridger Mr D Saxby Mr D Sinden Mrs D Slnden ISecr8lary and Synod Repl Mrs M Surrey (Synod Rep) Mr C Taylor Mr R Tipping Mrs H Baird Mr R Smith {Appoinled 23 Aprll 20231 IAppoinled 23 April 20231 Tr•a•ur•r Mrs F W S Newton (Until 31 December 2023) Charlty number 1132922 Prlnclpal addrgS$ Vlcarage Road Hailsham E#st Sussex BN27 1BL Independgnt gximlner John Caladine FGCA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Easlboume East Sussex BN21 1BF Bankorn Barclay8 Bank PLC Leicester LE87 2BB
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH CONTENTS Poge Parochial Church Councll Members, report Slalement of Parochial Church Council members, responslbilities 10 Independent 8xamlnèrfs rewt 11 Sl81gmgnl of flnanaal actlvllie8 12-13 Slal8menl of financial po$llion 14 Notes lo the finan¢lal slalemontg 15-29
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Parochial ChurGh CounrAI we8ent their annual report and financial statemènts for the year ended 31 December 2023. The financial statements have been prepafftd in accordance wth the accounting policies sel out in note 1 to the financial slalements and Comply with the Church's tTusI deed, the ChaTiliesAct 2011 and "Accounung and Reporting by Charities.. Slalemenl of Recommended Practlce applicable lo charili&s preparing Ihelr accounts in accordanc& with the Financial Reporting Standard applicable the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191" Oblgcllves and activltlès The primary objective of Hailsham Parish Church is help each other lo know Jesus Christ better and lo m8ke hlm better known through sharing his good news for all. The PCC has the responsibility of cOperating with the incumbent In achlevlng this primary objective. Followlng a period of Interregnum, the PCC along ¥Mlh the Church's patron (Church Society) and the DIoca8è wer& pleased lo appoint thè Rav Rory Graham as the now incumbent. The Church family aro thankful for the Lord's provision of Rory following the retirement ol Rov David Bc*urne in September 2022. Rory's licensing 10gk place on 22 May 2023. The PCC wlll conllnue to work with R¢)ry in achieving the set objectives. The methods used in order lo achieve this objectiv8 are lo hold open public Church sarvic8s every Sunday both lor the encouragement of those whts are followng Jesus, ancl lo 1011 anyone who allend8 Hi8 wonderful news. Ouring the Sunday morning services there 15 provision for children and young people lo be laughl this ngws In ag¥ appropriate groups. Al least one Sunday morning each month a family 38rvice Is hèld when tha whole congregation 81ays together for leaching and worship. In addition, special services are hgld at Easter, H8rv8sl and Christmas lo celebrate these important f¢stivals. To supplement the lea¢hin9 dglivered during the weekly Sunday 5ervlces, a ngfyvork of smaller growth groups mfjet together lo explore the Bible in more depth. Gr0h group leaders are regularfy Iralnèd to lead these groups using devotional material provided. Sevoral olhgr groups meet weekly or less frequently induding.. ABC'S - a parent and toddler group. Youth Zone- monthly youth group fgr years 6-9+ Women2Women - events and activities for ladie5 10 invite friends lo Men @ HPC - bi-monthly events and activities for mèn lo enjoy and invilg lriends 10. SALT- regular Bibl¢ study, discussion and aclivilies for teens Meeb"ng Point- Monthly meeting maSnly for senior8 As wèll as the more regular aclivilies, tho Church buildin9 15 used by a number ol groups in the local community. During the summer months the building is open weekly during the daytime for anyone lo visit. There are also additional activities for the children including two holiday clubs held duTing Easter and the school summer holldays. There are strong links wllh local schools and Care Homes. Public b8nefit The Parochial Church Councll have paid due regard lo guidance issued by the Charity Commission in deciding what adivilies the Church should undertake. Achlevemonts and perforrnance Significant aGtivities and aGhievemenls against obj8Ctives Overvlew- Looklng Back We look back with thankfulness ID the Lord for his kindness lo us as a church family in the past year in keeping us united in kegping our eyes fixed on Jesus in a period of interregnum.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 'Knowing Jesus and making Jesus known, underpSns all that we do as we meet togethgr on Sundays and throughout the week as we meet in diffgrgnl groups. For men, woman, young people and children lo meet Jesus Chrlst In his word and respond to hlm In repenlanee and fath so that His wordlg continually al work transforniing hèarts and minds. To equlp us individually and as church famlly lo love, serve. grow and learn. This will b8 expressed as we meet togèther and as w$ go about our dally live8 and serva in our local conlaxt. 2023 The period of interregnum came to an end In May wllh the appointment of Rory Graham as Mcar of Hailsham Parish Church, havlng been form8lly announced lo the congregation In February. 11 was received wlth much joy and thanksgiving to thfr Lord for Hi8 kindness lo us as a church family. God's Word is unchanging bul the context into which ills preached is changing, How we, as Christians, respond to the ever changing landscape and to particular changes in 2023 notably the cost of living crlsls, 8 local hol81 housing asylum seekers, the Coron8tlon ol King Charles 111 in May and our response lo Ihg Church of England's Living in Love and Faith have all shaped our local response as a church and the preaching and appllc81ion of God's Vvord over thls past year. In addillon the congTegalion is changing as egch wggk we welcome new pPIt whiGh has been encouraging and a real joy as we seek lo welcome and serve 811 who come in. At the AGM In April 2023 the Electoral Roll was recorded 81208. The Mission Slaliglics record an average attendance 01169 adults and 16 under 168. Thgre are up lo 40 who 9ngage online a5 our main 10.30am service Ggnlinues lo be Iive8lTeamgd. Wa are grateful lo the audio visual 8nd18chnical tgam for all they do. Th? churth office maintains and update5 a church website which records details of what's going on in the Ilfe of HPC as well as sending out a weekly update emall lo th8 church family anLI 8 copy of the servlce sheet to particularly enable Ihose who are not able lo allènd in person lo be connected. The church also uses Facebook in ordor to communicate not only with church family but tha community and furthèr afi81d. Sunday S&r¥l¢ey We hav8 again b8en blessed by failhlul, clear, ¢h811enging gospel bible t•oching on Sundays. Tho staff team reduced in size with no Associate Vicar from May 2023 and the Curate post ending in September 2023. With those changes we benefited from the preaching of God's Word from Rory Graham, David Bourne, Tony Cannon, David Gooding and Chris Taylor as well as our Mission Partners who visited in January Ilhe Foxesl, July Imilsonsl and OclDber IHDwlesl and Andrew Sach (Bibl¢ by the Beach speaker). Sermon series have been in Jude, Luke, Hard sayings of Jesus, 2 Kings, Colossians and Psalms. The monthly All Age Service has Included talks on Bible Heroes. In October tho format of the evening setvice changed - a new formal was introduced called 'lhe 81G series.. included the big Read Irgading a book of the bible out loud all logelherl, The big Pray monthly prayer meeting, the big Think (reading 'lhe good news we almost forgot, by Kevin de Young), the big Watch- engaging with a sgrie$ of seminars from Keswick Conventlon by Ro8 Clarke (Church Society) on being Human. These have all b¢¢n helpful in engaging with God's Word in a fresh way and we continue lo be grateful for good Christian resources that are made available lo help us individually and corporalply to grow in oui lailh including the Lent and Advent books read by approx. 50 of tho Congregation. Sundays- chlldr&n and young people The are a number of children's groups meeting on Sunday momings lo leaGh the bible in an age appropriate way to the children in our re. Little Diggers (babies and pre-school children}, Seekers and Discoverers (Keystage 1 and 21, Quest {school years 7- 91 aiming to guide the children to look al the bible in a deeper way. These are ably led by a team of leaders and helpers. Speclal Servlces Throughout the year IheTe are 8 number of special services. These include Easter (Maundy Thursday, Good Friday, Easter Sunday 08.30, 10.30 and 6.30pml as well as Christmas (see sepatate seclionl. Easter and Christmas are particularly busy limes of year in the church calendar and provide brilliant opportunities to speak the good néws of Jesus lo many from our local community.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 In May the Coronation of King Charfes111 look place. A Civic service was held in the ¢hur¢h building on Friday 5th May with a number of representatives from Wealden and Town Councils and local community groups, the Coronation service from Weslrninsler Abbey was livestreamed on Saturday 6th May so that the community could come in lo watch this historic event in their local church building and coronation themed refreshments were served. A Coronation edition of Mallhews gospel and tract wer6 handed out pointing to Jesus as the true King of King8. A good number from Ihe communlty came. On Sunday there was an All Age service of ¢glebralion and thanksgiving. In Sèptèmber there was a Battle of Britain Service lch welcomed r•présenlative$ from Ihg RAFA although numbers were lower than in past ye*ars. The Remembrance Service was held on 12 Novembèr al thè earlier lime of 09.30 to enable the congregation lo join the clvlc service of remembran al the War Memorial nearby. This 18 always a key event in the community calendar. Some join this service and then participate in Ihtt sorvice al the War Memorial which attrac15 a very larga number from the community. The Vicar of HPC leads prayers al the War Memorial as well. Afterwards all are welcomed into the church buildln9 lor refreshments and 8 large number from the cornmunity includlng the Mayor and area represenlalives cgmg and there were g¢)od conversations a8 well as a number of Remembrance gospel tracts handed out. On the first Sunday afternoon in Novembgr each year the church holds a seNlce of thanksgiving and remembrance for those who have been recently bereaved. This serves the families of those who havè had a funeral servicg conducted at the church or crematorium by a member of the clergy in the past year, or for tho88 amongsl church family who have lost family and frlènds and want to come lo Ihg $grvi¢g lo give thanks, pray and remember. People have spoken about how hèlpful they find Ihe8e services and lakè lime lo speak wth others over le8 and cake afterwards. Chrlstma¥ 11 cannot be undergslimaled how Important Ihls time of year 1$ in proclaiming the good news of Je8us. Christmas Invilalion$ are distributed through the doors of all homes in th8 parish. Many people came into the church building including church family and community tsl all ages for the different servlc&s and events. In summary HPC welcomed 3,529 people into th8 church building over thg Christmas perlod11- 31 December). Thi8 Includes services on Sunday¥, a Meet the Characters of Christmas evfrnl, three Christingle Services and a Christmas Day service. In addition there was Daytime Carols and a Christma8 concert by Wealden 8rasS. School Carol service$131 as well as Hailsharn Community College Ifor the first limel were held al HPC. In addillon the stsff team look assemblies al schools during December. There were 9 Christmas Servicgs held in local Care Homes run by an HPC team The Carols by Candlelight service is always a highlight following a traditional formgt of carols and biblè readings and serving mulled wine and mince pies aft8nNards. The 3 identical Chiislingle services took place on Christmas Eve at 3pm. 4.30pm and 8pm with 807 in attendan¢g. Lols of families who are part tsf ABCS, local schools or those who had attended the Meel the Chara¢tgrs of Christmas event came along and it is good lo keep these links with them. Baptlsm, Thanksgiving, Vleddlng and Funoral servlces There were two services of Baptism during the yèar in May121 and in November13}. 11 was wondorful to hear their testimonies of their love for the Lord. Two wer¢ young people who had grown up with their parents as part of the church family now expressing faith in the Lord for themselves, one adult who Is a newer Christian aTrJ 2 were asylum seekers giving thèir testimonies, one in farsi which was a joyful service of thanksgiving. There was also a service of thanksgiving for a young daughter of a couple who had recently engaged with both the Hope Explored and Christianlty Explored courses and have become very much part of the church lamily. The church family We invited lo share in the marriage service celebration of a staff member and warden's daughter in May which was conducted by the new Vicar Rory Graham and this was a joyful occasion. Durlng the year il was noted with particular sadness, and yel re5urre¢tion hope, the deaths of a number of church members who had a clear faith and trust in Jesus as their Lord and Saviour.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 There were also a number of funeral serwces held in th8 church building OT al a local crematorium conducted by a member of thè clergy team for a number of local residents with famlly and friends in attendance. Re$pon¥o$ to our changlng landscape locally and nationally In rosponse lo asylum seekers being housed at a local hotel and some coming lo HPC on Sundays, a coffeelchal and Christianity Explored in Farsl was organised we8kSy on Friday momings by a team al HPC. 11 was a joy that some kept coming week by week on Sundays and iwo were baptised in Nov8mber. A number also attended the churth weekend away as well as hèlping in a number of ways Iri the life of HPC. It has done us 9ood lo welcome and servg alongside them in our church family. Aclivili6s run by HPC involving a cost have all been done mindful of the cost of living crlsis and charges for events made have reflected Ihls with provislon for those for whom it may not bè possible lo attend wilhoul assistance from HPC funding. Llvlng In Love and Falth An important and Significant topic in the past year has been the Church tsf England d6velopmenls rwjarding Ihe 'Living in Love and Farth, process, and the decision al the General Synod in February lo go forward with commending 'Pr8yèrs of Love and Faith, for same sex coupl95. There was a helpful information morning held on 2Slh February for the HPC family. General Synod 115 Novemb&r 20231 expressed Itg support by g very small majority for the continued Implemenlalion of the Houge ef Bishops. propos818 lo change the posltion and practice of the Church of England wllh regards lo sexual èthics and marriage. 11 Is expected that the bishops wll command prayers ol blessing lor 88me 88x couplo¥ land provldé dedicalgd services soon after) lor an exp8rim8rital time limited perlod. Thè PCC of Hailsham Parish Church upholds the unehangeable IrLrths of scripture that marriage is belwè8n one man lo one woman. It also emphasises that, as a church famlly, we endeavour lo b8 welcoming lo evtryont that our Lord brings to us. HPC durlng the weBk This 15 an overview of activities In the church building dunng the week where we Seek lo encourage and build up one another in our l?ith and trust in Jesus as we Study the bible together or through 8 range of different activilie8 as we engagè with those of different ages. Mondays PM PM Evtr AM Eve Eve AM 12-2 AM PM Eve Eve Eve Eve PM Meeting Point- malnly for seniors Imonlhlyl Growth Group5 Itwo weekly}- bible study groups Bellringing Iweeklyl Oasls Ladies Bible Study Iwgekly term tSmel PCC meetings Ibi monlhlyl Youth Band Iusually monlhlyl Creative Craft group Iweeklyl Open Church weekly from May- end August ABCS (weekly term lime}- for aduhs, babies and children Growth Groups (two wèekly) SALT (weekly term limel Year 9 -13 Music Practice Youthzone Imonthlyl- for youngsters in Year 6 and above Bridge Raeing (monthly 2nd SatLJrday)- welcoming dads and kids. Junior Band lapprox. monlhlyl Tuesdays VVednesday8 Thursdays Friday Saturday Blble Study Gmups: Grovrth Groups and Oasls There are currently 10 groups that meet either daytime or evenlng throughout the week (usually tWi¢g monlhlyl wth 114 members across these groups. Groups meet either in the church building or in a local chur¢h member's home. We have looked togelher al Philippians and 'The Worfd we all want, material and il has be8n good to engage wrth bible Irulhs, apply it and encourage one anDther as we discuss and pray il through. In addition there is a ladies only bible study group whieh has seen an increase in members callgd Oa515 who meet weekly during term lime and they havè used a range of bible resour¢es lo engage with God's word.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Meetlng Polnt Is a group aimed mainly lo serve our seniors who meet monthly at Hailsham Parish Church. There are 57 members with average attendance of 43 each month, Tnainly from within the church congregation bul ther8 are a number of others loo who are not yet Christians. The programme in¢ludes a range of different speak8rs from local interest organisations, Christian organisalions, speaker5 from the staff team, a summer outing and a Carol Service where members invito Ihèlr friends. It is an encouraging lime of fellowship and friendship. A8C$ This popular playgroup meets during temi lime each Thutsday for Adults, Bables and Chlldren and is full of parents, grandparents and little ones. There is a core of around 50 families who come regularly with a waiting list of people wanting lo join. There is lols of nolse and toys. a song time as well as a story time from the bib and each term therè is a party. It's amazing what conversallons can happen over a cuppa with weary parents worried about the C051 of living crisis or other con¢&ms. The team helping gre great at drawing alongslde and Invitin9 families to servlc88 or other activities. SALT This group 15 for anyone in y&ar 9 10 13 and as well as energetlc games and snacks there Is biblè study and discussion on a rangè of topical issues or que8tlons. Servlng our church lamlly Church w•okgnd away This is a real highlight lor church family to be able lo spend lime together. 11 look place from 9 - 11 Juno 2023 at Coldharbour Meadows just a few miles from Hai18ham. 11 is a great local facility wlh thè option lo camp or commute. There are leaching ses8lons from the biblè for adults and separately for children Iled by a team from St George's Church Worthingl, 8 range of adivilies. lovely meals. a camp fire and songs on the Saturday evening, morning seryice al HPC and lun¢h for all back at the ¢8mpsile followèd by an afternoon Informal communion sgrvice. 11 is well attended by those camping, commuting, vig11ing on the Saturday andlor coming on Sunday after Ihe morning service. 11 is great for getting to know one anolh8f more and spend quality lime together as family. The serles of talks on 'Failh that works. faith that welcomes, from the bc•ok ol James led by Phil Moon IreliTgd Vicar of Bishop Hanninglon, Hovel ware helpful and encouragin9. During the summer IOD there was tspportunily for church famlly lo accept invitations lo Vicarage Coffee mornings. These were lovely informal limes of being together, encouraging ono another and welcoming Rory and Susie Graham into the Vicarage and their new roles in thg life of HPC. Servlng our local communlty It 18 a privilege lo be located in the heart of our town. just off the High Street. Hallsham Is a continually growlng town with a lol of new houslng and therefore new people moving into the aroa. Open Church The church building 18 open from May - Seplembgr on Wednesday lunchtimes and 11 has been good to welcome vlsitDrs. some new lo Hailsham. There Is opportunity to look round the church building, sit quietly, chat lo the team, tske lil&rature, and our prayer is that this wlll be a warm doerslep lo the gospel. When there is a large event on in Hailsham Town Centre thgre is opportunity for the church bullding lo be open and this is particularly popular betw¢on the proce55ion$ on the night of Hailsham's Bonfire Celebrations, and also the Town Christmas light swltch on. These are opportunities lo welcome in our local community and gffer drinks and akes as well as leafiels on what goes on al HPC and Christmas invitations lo services. Our programmes for men, women and childien seek to encourage Iho$e in our church f8mily in their faith bul al80 to reach out lo Ih05e who don't yel know Jesus as Lord and Saviour and for men and women to invite theif friends from the local comTnunily to a number of events. Men al HPC hold a bi monthly men's breakfast al a local venue with a different spèaker each lime. There have been some powerful l¢slimonies by a whole range of men who have all pointed to Jesus and the differ¢8 knowng Jesus makes. Thes8 have been well attended and growlng wth a rbumber of not yel Christian friends coming along.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DEGEMBER 2023 Vvomen al HPC held a number of different evenl$ in 2023. The aim is reachlng out and building up, encouraglng Christian women lo share their faith. The programme included a breakfast, ffee and cakg morning, pimms and pudding 165 people) and the extremely popular Gingerbread house Christmas Event 162 people). The latter two were specifically designed to invite not yel Christian friends along to and each had a different speaker who spoke about the diffèrence knowing Jesus makes relating well lo the context and cleady pointing lo J8sus. These w&r8 very well attended with many HPC ladies inviting their not yel Christian friends and a great team helping al these events. Hollday Clubs Ichlldrenl Al the Easter Explorers Holiday Club there were lots of new children, some from Easter Experlence, and the Holiday Club theme looked al th8 Parable of the Lost Son. We praise God that the most familles on the back of Holiday Club cam8 along lo the Good Friday All Age SeNlce and there were good conversatlons. It was a real encowagernenl and thanks expressed to the team. The summer holiday club was 'Razzamat8zz Robots, al end of August over three momlngs with the theme of Creator God and HIS good and pertecl plan for the worfd, how that all went wrong and what God did lo changè things. Thgre were a good number of children (church family and friènds and community>. Familles wore invited to the open air service on Sunday in Ihg Vicarage Garden and lo slay on for the fish and Chip luneh aft¢ards. Work wlth and In Schools The HPC staff team are grateful for the warm relationships with th¢ local schools in Ihfj parish. Two of the local schools have gngaged enlhusiaslically wlh Easter Experience. This look place over 2 days with 200+ children from local schools coming altrng. 11 was a Murder Mystery Experience relelling the Easlgr Story and there was grgal engagement by the local Schools, particularly one who had three classes come along. An Easter book was given to each class for thelr School. Each child was given 8 Holiday Club fiyer invitsng them to the Easter Holiday Club. Meet the Characters of Christmas is an interactive experience lo find out what is so special about the baby. 11 look place over 2 days with 120 children with their teachers in attendance. Children engage wlh the characters and ask questions. 11 Is appreclaled loo by the staff. It 18 anothèr opportunity lo share the gospel wlh the young people and 8dulls that go with thom. Three local schools and Hailsh8m Community College Isecondaryl held Ihelr Christmas Carol services al HPC with a member of the staff team speaking al each of thèse. Acros8 these 4 services a lolal 01339 adults and 410 under 18s. Additionally members of tho staff te8m lake assemblies regularly al our local $thools and are OpptUnItieS lo bring gosp81 Irulhs, the good news of Jesus lo these young people. Work with the vuln?rablè We have enjoyed 8 fruitful partnership with a number of organisalions seeking lo serve some of the more under supported parts of our community. We have partngred with Hailsham Foodbank and Safe Families financially, prayertully and with volunleeTS. Caro Home SeTVi¢g$ Volunteers ftom HPC lod by a member of our staff team have taken services in 819 of the local Care Home5 in Hailsham. These have taken place at Easter, Summer, Harve51 and Chrislmas. The seiceS include bible adings, prayers and hymns as well as a short talk. There is lime afterwards for the volunteers to chal with the are home residents and the Care Homes have been very appreclalive. At the Chrtslm88 servi¢es there weie 192 residents in attendance across the 9 servlces. Communlty group$ {uslng the church bulldlngl A number L)f Community GrDUPS use the church building at various limes in the year. The Community Forum {represenlatsves from different community groups) hold their meetings bMonthlY and a large event 'VVhat can l join in Hailsham?, lakes place each January. Al this January event thère are over 200 visitors into the church building engaging wth the different community groups and there is an HPC sland and opportunity to chal with visitors about what goes on al HPC. Hailsham Festival uses the churGh building for various events in September induding th6 Mayor's Con¢8rt which 15 aayS very popular.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Growing our falth Christianlty Explored and Hope Explored Courseg These courses have run in 2023 al Hailsham Paflsh Church with a number of participants. some new lo faith, some wanting a refresher. The courses have started with a simpl8 meal and opportunity lo chat wth one anolhef before walchlng the course video, looking at the gospel of Mark or Luke and exploring who is Jesus. why did he come and wh31 does il mean for us? Our prayer is that people will put their trust in Jesus as their Saviour for the first time or renew their faith in Him. Growlng our falth through local blblo conf•rences It has been a IDY lo support extern81 local conferences. Bible by the Beach takes p18ce annually In E881bourne and a group of 36 from HPC allended in 2023 and were challenged and encouraged by the bible leachlng and evening celebration services. A number also served the event either in leaching young pèople or in practical roles. Sussex Gospel Partnership holds a numbtsr of tralnlng events lor those in ministry as well as th¢ Annual Conferenco in Novernber which is opgn lo all. 11 was again well attended by a number from HPC as Glen Scriv8ner spoke on finding confidènce lo talk about Jesus. W& arg grateful for theso conferences which help us grow in our faith. Supportlng Mlsslon Partners- tho church world wld6 11 is good for us lo be involved In 8UPPOrtSng and praying for the church world wid8 as OUT three mission partner8 8eek lo speak about Jesus In the differgnl parts of the world in which they serve. In 2023 il was a joy lo welcome the three different partngrships lo Hailsham Parish Church on diff8renl Sundays as they opened up God's Word and we learned more about them over a church family lunch. A recent partnership has begun with the Foxe5 who are al the beginning of their ministry overseas lo South Eost Asia and Ihay visited HPC in January. Ending Ihair lime in Ug8nda were the Howles family who came In October and we conlinug lo pray for them as they settle back in the UK and for Chris in his new role al Oak Hlll Collgge. Wg welcomed the Milsons Irom Spain in Juty for 8 Moming Seryice, Ghurch family lunch al fresco and leading a prayer meeting in the evening. Staff Team We are very thankful for the stsff team, for Rory Graham (Vicarl. Lyn Gooding (Children and Familig51, Chr15 Taylor IMusi¢lCare Home Minlslryl and for the Voluntary Apprentice who started in September as well as the Warden 16am, offi¢eladmin team and voluntary women's minister. We are gral¢lul lo the Lord for sustaining the team through a period of change as the Clergy team went from 3 10 1. The Assoaale Vicar post became vacant in May and the Curate left in Seplembor. The ministry of HPC, dep8ndenl on tho Lord's grace, has carried on and responded lo the differènt challenges. Servant hearted church family continue lo serve faithfully acfOSS all areas of d)urch family Ilfe and ministry and we are grateful for gospel unity. pcc The Parochial Church Council mel 6 limes in 2023 (normally bi monthly}. 11 has 18 PCC mèmber8 Including the PCC Secretary. 4 member5 left in 2023 and 2 were neY appointed at thè AGM In April. There was 8 period of interregnum from 31st August 2022 until the appointment ol Rory Graham as var in May 2023. Al th8 normal business PCC meetings there have been buildings and finance reports, safeguarding as well as wider reporting on a number of matt¢rs. An Important and significant area of reporting lo the PCC in the past year has been on Church of England issues regarding Living in Love and Faith as already reported. 11 is important lo keep praying for the church leaders and PCC as they seek lo remabn lailhful lo Christ and biblical teaching and dL)Ctrine ol Ihg church. There has again been much activity regarding Premises improvements and repairs lo the NE pinnacle and chuTch tower even made the local pressl Thanks are recorded for the hard work of the Buildings and Finance Commlttees as w911 as the Safeguarding team which help to inform the PCC a8 they meet. The PCC rocords its thanks and gratitude lo Frandne Newion who served as Treasurer for 12 years and has stepped down from this role in December 2023. This year also saw our long standing Lay Reader Michael Partridge stpp back from his official ministry wlh our tremendous thanks for his many years of service. The PCC acknowledges rts dependence on the Lord, and holding fast to biblical truths, and wmmils all that lies ahead to our sovereign. faithful, unchanging God.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Flnanclal r•view In the year under review. thfr Church recorded an overall deficit of £90,660 after the revaluation of the investments {2022'. dgficil of £199,1601- This broke down into a deficit on the general funds lunreslricted and designated) of £92,53012022".deficil of £200,032) and a Surplus on the restricted lunds of £1,87012022.' surplus of £872}. The restrided funds, which ar8 not avallable for general use by the PCC recorded a small increase this year as detailed in note 20 to the accounts. Reslricled funds held al the balance sheet date amounted to £4,417 12022- £2.4791. The PCC continues to seek lo balance annual rev8nue Income against annual revenLJe expenditure lo avoid the need lo fund shortlalls from capital resources. RgseThes pollcy As al the year end, total Income reserves amounted lo £867,34612022.'£958,0061. Of thls amount. £4,41712022.' £2,479) are restricted and not available for the general purposes of the charity. In addition, £676,439 12022.. £597,964> of the fund5 are designated and ropresenl investments held to generate income, as well as tangible flxed assèts which can only be realised by their disposal. Taking into account the above, of the lolal resorvgs held al tho balance sheet data, tha level of unrestricted free reserves amounts lo £186,49012022.'£357,5831. 11 is the policy of tho Church that unrestricted funds whlch have not been de$i9naled for 8 8peufic use should bo maintained al 8 level equivalent lo betreen three 8nd six month'8 general fund expenditure. The Parochial Church Council eonsideT8 that reserve8 al this level wll ensure that, in the event of a significant drop in funding. they will be able to continue the Chur¢h's current activrties while consideration is giv&n lo ways in which additional hJnd$ may bg raisgd. Based on the gxpendilure for the year, this wpuld indicate the required level of re$eNes lo be bfreen £70,000 and £140,000. Thg level of free reseTves held al the balance sheet date Is £186.490 {2022'.£357,5631 which Is abovo Ihe level requlred. Inv8slmentpolicy The Church holds listed investments wlh a value of £635,538 with the Church's investment rnanagers. Kleinwort Hambros. These inveslmèn18 were purchased following the sale of the surplus land and property. The current investment strategy 15 to relnvesl incom¢ generated by the portfolio to grow the capi181 value of the fund. significant sum has been withdrawn from investments over 8 number of years and taking this approach looks 10 strengthen the pos11ion moving forwards. In future, once some of Ihg capilaS value has been reinslaled, any income generated will be used lo lund salaries of staff employetl by the PCC. However. where the need arisgs funds will be withdrawn from the portfolio to cov8r deficits on the day-to-day running costs of the Church. Close contact is malnlained with the investment managers who manage the portfolio. They provide regular reports and summafies of Ir8nsaclions for review by the PCC membeTS. The PCC Is fully 9uidod by their Inveslmgnl managers in dealing with this aspect of the Church's financial affairs. Majorrisks The Parochial Church Council has assessed the major risks lo which the Church is exposed, and are satisfied that systems are in place to mlligale exposure lo the major risks. Structure. governance and managoment The Ghurch is govemed by the Parochial Church Councils (Powers) Measure 1956 a5 amended and the Church Representation Rules Iconlaintrd in Schedule 3 to the Synodical Gov8rnment Measure 1969 as amended}. The PCC is a bcidy corporate by the name of the parochial church council of the parish for which il is appointed and has perpetual succession. The PCC is registered wlh Charity Commission in England and W8lès under ils foimal The Parochial Church Gouncil Df the Ecclesiastical Parish of Hailsham,. registration number 1132922.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH PAROCHIAL CHURCH COUNCIL MEMBERS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 The Parochial Church Council who seNed during the year and up lo the date of signature of the financial statements were.. Revd R M Graham IVicar} R8vd. D Griffin (Curate) Mr D J Gooding IChurchw8rden} Mrs M Luffingham Ichurchwardenl Mrs F W S Newton (Synod Repl Mr R K Booth Dr J Canning Mr8 L Cannon Mr C J Dadsw811 Dr J Garvlcan Mrs L Gooding (Synod Repl Mr P Luffingham DrAA Rlsbridger Mr D Saxby Mr D Sinden Mrs D Sinden (Secretary and Synod Rgp) Miss C Smllh Mrs M Surrey (Synod Repl Mr C Taylor Mr R Tipping Mrs H Baird Mr R Smith (Resigned 10 Soplember 2023} IReslgned 14 November 20231 IReslgned 23 Aprll 2023) {R8wgned 23 April 2023} {Apptsinted 23 April 20231 {Appointed 23 April 20231 Recruitment and appoinlment oltmslees Members of the Parochial Church CDuncAI are ellh8r ax-officio or elected by the Annual Parochial Church Meeting {APCMI in accordance with the Church Represènlallon Rules. Upon elgclion new members follow a procedure ol Induction as determined by the Rule8 and are made aware of thelr r&8ponsibililies as PCC member8. Our emphasls continues lo be on our mlssion in the parish worklng with our ecum8nical partners and Thg Crosslink Trust as appropriatè. The Parochial Church Council members, report was approved by the Boafd of Parochial Church Council. Efv Revd R M Graham Imcarl Membgr of the Parochlal Church Council Date..
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH STATEMENT OF PAROCHIAL CHURCH COUNCIL MEMBERS. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 The Parochl81 Church Council are responslble for preparing the Parochlal Church Council Members, Report and the financial statements in accordance with applicable law and United lfjngdom Accounting Standards {United Kingdom GenerallyAccepled Accounting Practice). The law applicable to charities In England and Wal8S requires the Parochlal Church Councll to prepare financial slalemenls for each financial year which glve a true and fair view of the slate of affairs of the Clwrch and ol the incoming resources and application of resources of the Church for that year. In preparing these financial statements, the Parochial Church Council are required to.. select suitable accounllng policies antj than apply them consislenlly,. observe the methods and prlnciplgs in Ihfj chare$ SORP.. m8ke judgements and esllmates that are reasonable and prudent., slate whether applicable accounting standards have boen followed. sublecl lo any material departures disdosed and oxplainod in the financial sts18m&nl$', and prepare the financlal stalem8nl8 on the going eoncem b8818 unless il is Inappropriala to presume that the chanly will continue in operation. The Parochial Church Councll are responsible for keeplng suffiuent aounting rècords that disclosg vAlh reasonable accuracy al any time Ihe fin8ncial position of the Church and enable them to ensuro that the financial 3tatemenl8 comply wllh the Charitiès Act 2011, the Charity IAccounls and Reports} Regulations 2008 and Ihg provlsions of the trust deed. They are also responsibl9 for saleguaTding the assets Df the Church hen¢0 lor laking r8asonable slfrps for the prevanllon and detection of fraud and olner irregulaTitI85. 10-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM I report lo tho Parochial Church Council on my examination of the financial slalemenls of The Parochial Church Council of the Ecclesiastical Parish of Hailsham Ilhe ChUh) for the year ended 31 December 2023. Responslbllltles and ba$18 of report As the Parochial Church Council ol the Church you are responsible for the preparation of the financial st8lemenls in accordance with the requiremen15 of the Charities Act 2011 Ilhe 2011 Acti. I report in respect of my exarninalion of the Church's finandal 51alern8nls carrfed out under section 145 of the 2011 Act. In carrylng out my examinallon I have followed all the applicable Directions given by the Charity Commlssion under section 1451Sllbl of the 2011 Act. Independent •xamin&rf¥ statement Your allenlion is drawn tts the fact that the charity has prepared financial 8lalements in 8ccordance with Accounting and Reporting by Charilles preparing their accounts in accordance ¥Mth the Flnancial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charthes.. Slalement ol Recommended Pradlce Issued on 1 April 2005 which 18 referrgd lo in the extant rogulalions bul has n¢)w bgon wllhdrawn. l understand that this has been done in order for financial slalements lo provide a true and falr view in accordance with Generally Accepted Accounting Pradice effecllve for reporting periods beginnirbg on or after 1 January 2015. I have Gompl8ted my examlnallon. I confirm that no m8118rs have comè lo my attention in conngction wf(h the examination giving ma causè to believe that in any material respect.. accounting records were not kept in lospecl of the Church as required by section 130 of the 2011 Act., or the financlal slalemenls do not accord wlh those record8,' or the financial statement5 do nc*t comply with the applicable requirements coneerning the form and content of aOnIS s81 out in the Charllie8 (Aecounls and Reports) Regulallons 2008 other than any roquiremgnl that the accounts glve a truo and fair view whlch Is not a maller consldgrad as part of an indepon¢Jenl examination. I havo no concerns and have come gcross no olher matters in connection wth the examination to which attention should be drawn in this report In ort1er to enablg a propfjr understanding of the financial slalamenls lo be reachèd. John CaladSn• FCCA CTA FCIE Calading Limited Chantry House 22 Upperton Road Easlboutne E8s1 Sussex BN21 1BF Dated....t....I 11
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Currant flnanclal year Unro$tricted Unr•strlcted funds funds general asget lund 2023 2023 Restrlcted funds Tol•l Total 2023 2023 2022 Not88 Income from: Donations and legaae8 Charitable activrtie8 Investments Other income 120.45S 17.874 31,612 2,750 61.643 182,098 17,874 31.612 2,750 203,343 17.043 18,765 8,523 Total Income 172,891 61,643 234,334 247,874 Expendlturg on.. Raising funds Charitsble activltle8 5,856 270.947 5.656 333,678 6.230 395,665 2,958 59.773 Total expenditure 276,603 2,958 59,773 339.334 401,901 Nel gainslllos8e81 on investhienls 13 14,340 14,340 144.9331 Not Incomfjllexpendlturel 1103.9121 11,382 1,870 190.6601 1199,1601 Transfers betsveen funds 20 167,1611 67,093 68 Not movofflgnt In funds 1171,0731 78,475 1,938 190,6601 1199,1601 Reconciliation of funds: Fund balances al 1 January 2023 357,563 597,984 2,479 958,006 1,157,166 Fund balances at 31 Decembor 2023 186,490 676,439 4.417 867,346 958,006 The slaternenl of financial activities includes all gains and losses recognised in tho year. Al Income and expenditure derive from continuing actlvllles. 12-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH STATEMENT OF FINANCIALACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Prior flnancial year Unrestrlcted Unrestrlcttd funds funds general a$$gt fund 2022 2022 Rostrlctsd funds Total 2022 2022 Not•$ Incom• from.. Donab'ons and18gacles Charitable actlvltles Investments Other Income 134,516 17,043 18.765 8.523 68,827 203,343 17,043 18,765 8,523 Total ineom8 178.847 88,827 247,074 Expondlturo on: Raising funds Charitable a¢livilie$ 6,238 305,428 6.236 395.665 22,282 67,955 Total oxpondltur8 311.664 22,282 67.955 401,901 Net Io$sg5 on Inve8lmen18 13 144,9331 144.9331 Nèt Incomelloxpgndlturo) (132.817} 187,2151 872 1199.160) Transfers behveen fund8 20 451,432 1448,832} 12,6001 Net movement In fund$ 318,615 1516,047) {1,728} 1199.160) Reconclllatlon of fundg- Fund balances al 1 January 2022 38,948 1,114,011 4,207 1.157,166 Fund balances at 31 December 2022 357,583 597,964 2,479 958,008 13-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2023 2023 2022 Not Flxed assots Propety, plant and equipment Investments 15 16 5.432 635.538 8,389 553,076 640,970 561,465 Curront a$sets Tradè and other receivableg Cash at bank and in hand 17 11.431 237,062 14,126 393,691 248,493 22,117 407,817 11,276 Current Ilablllties 18 Ng1 current 888el8 226,378 396,541 Total *$s•ts1•88 curr9nt Ilabllltles 867,346 958.006 Th• fund4 ofthe Church Rgstricled income funds Unreslrfcled funds- general Unreslriclgd funds- 8S8el fund 20 22 21 4,417 186,490 876,439 2,479 357,563 597,964 667,346 958,008 The finandal statements were approved by the Parochlal Church Council on . ' Mrs F WS Newton (Synod Repl Member of the Paro¢hlal Church Councll rRKBooth Momber of the Parochial Church Counc51 14-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting pollcles Charlty Informatlon The Parochlal Church Council of Ihe EcdesiastlGal Parish of Hailsham is a govgrned by thè Parochial Church Counals IPDwersl Measure 1956 as amended and the Church Representation Rules Iconlained in Schgdule 3 to the Synodical Government Measure 1969 as amended). The PCC is a body corporate by the name of the parochial church GC>uncil of the parish for which il is appointed and has perpetual succession. The PCC is registered with Charity Commission in England and Wales under Ils formal lille The Paro¢hig1 Church Council Df the Ecclesiastical Parish of Hallsham,, regislrallon number 1132922. The principal address of the charity Is Vicarago Road. Hailsham. East Sussex, BN27 1BL. 1.1 Accountlng conv*ntlon The financial statèments have been prepared in accordance with the Church'8 trust deed, the ChaTleS Act 2011 and "Accounting and Reporting by Charities.. Slalemenl of Recommended Practice opp1icable lo charities preparing their accounts in accordance with the Flnan¢ial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeetive 1 January 20191" The Church Is a Public Bonefil Enlily as dèfined by FRS 102. The Church has taken advantage ol the provislon8 In the SORP for charities applylng FRS 102 Update Bulletin 1 not lo prepare 8 Slalemenl of C8sh Flows. The financial slalemgnts havg departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required lo provide a true and fair view. This departure ha5 involved followng the Slalemenl of Recommended Practice for charitie5 applying FRS 102 rather than the veT8ion of the Stalernenl of Recommended Pradlcg which 1$ referred lo in the Regulations bul which has slnce been wlhdrawn. Tho flnancial slalemenls arè prepared in stgrling, which 18 the functional currency ot th8 Church. Monetary amounts in these flnanclal slalemenls are rounded lo the nearest £. The financial statements havg been prepared under the historical coyt convention, Imodified lo include the revaluation of freehold prop&rties and lo include Inveslmenl proporti95 and cèrtaln financlal instrLmenls al falr valuel. The pnncipal accounting policies adoptèd are sel out below. 1.2 Golng concern At the lime of approvlng the finanoal slalemenls. the Parochial Church Counci1 have a reasonable expectation that the Church has adequate resources to continue in opgralional existence for the forèseeable hjlure. Thus the Parochial Church Council continue lo adopt the going concBrn basis of accounting in preparing the finanrjal statements. 1.3 Charltable funds Unrestricted funds are available lor use al the dlscrelion of the Parochial Church Councll in furtherÈnc6 of their charitable objectives. Designated fun(is MpriSe funds which have been sel aside al the discretion of the Parochial Church Council for specific purposes. Thg purposes and uses of the do$ignat8d funds are set Olrt In the notes lo the financial slalementS. Restricted funds are subject to specAfic conditions by donors or grantors as lo how they may be used. The purposes 8nd usès of the restricted funds are sel out in the notes to the financial statomenls. 1.4 In¢orne Income is recognised when the Church is legally enlilled lo il after any performance Gon¢Jilions have been mel, the amounts can be measured r¢liably, and it 15 probable that income will be reIVed. 15-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcles (Contlnugdl Cash donations are Tècognised on recgipl. Other donations are recognised once the Church has been notified of the donation, unless performancfj conditions require deferral of the amount. Income tsx recoverable In relation to donations received under GIft.d or deeds of covenant is recognised at the tlme of the donats'on. Legacies are reCognis on receipt OT olhoMse if the Church has begn notifièd of an impending dislrobution, the amount is known, and receipt is expfjded. If the amount 1$ not known. the legacy is treated a$ a contingent asset. 1.6 Exp•ndltUTg Expenditure18 rècognised on an occruals basis when the liability is incurred. Charitsble exnditUre comprises those costs incurred by the charity in pursuit of Ils charilablg objoctlves. Both Support and Governance costs ore rechargad lo the main activity and form part of charitable gxpendilurè with a separate analysis being provided in the notes. Govemance Costs includ8 those costs associated with meeting the slalulory requiromenl$ of the charity and include independent examinallon fees and costs linked to tho slrateglc managemont of the charty. All costs Indud8 non-racoverable VAT. 1.6 Proportys plant and 8qulpment Property, plant and equipment are Initially m8asur8d at cost and 5ubsequgnlly measured al cost or valuation, nel of depreciallon and any Impairmenl10550S. Consecrated land and bèneficed property are excluded from the accounts in accordance th s.1012llal of the Ch8rili8sAd 2011. Oeprecialion ly recognised so as to write off the c05t or valuation of assets less thalr residual values over thelr useful lives on the following basis,. Flxlufes, Fith'ngs & Equipm8nt Slraighl line over 5 years The gain or loss arising on the disposal of an asset Is determined as the difference between the sale procgeds and the carrying value of the asset, and is recognised in the 81alemenl of financial activitie8. 1.7 Nonpcurront Investments Fixed asset inve51menls are initially measured al tr8nsacllon pri¢e exduding transaction costs. and are subsequently rneasured at fair value al each repor.ng date. Changes in fair value are recognised in net incomellexpendfture} for the year. Transaction cos18 are expensod as incurred. 1.8 Impalmient of nonrycurr•nt assets Al each reporting end datg, the Church reviews the carrying amounts of ils tangible assets lo delemiine whether there is any indication that those assets havg SLrffered an impaim&nl loss. If any such indication exists. the recoverable amount of the asset is estimated in order lo detemine tre extent of the impairment loss lif any). 1.9 Cash and cash ¢qulvalents Cash and cash equivalents include cash in hand, deposlts held at Call with banks, other short-lerm liquid investments with origbnal matunties of three menlhs or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounllng pollcles Icontlnuedl 1.10 Flnancbal Instruments The Church has elected to apply the provi&ons of Sedon 11 '8aslc Financial In$lrumenls' and Section 12 'Other Financlal Inslrumenls18sues' of FRS 102 to all of its finandal instruments. Financial instruments are reeognised in the Church's balance sheet when the Church becomes party lo th8 conlraclual provi$ions of the instrument. Financial as8els and liabillties 8re offset, the n8t amounts presented in the financial slatemenls, when there is a legally enforceable right lo sel off the rècognised amounts and there is an intention lo sellle on a nel basis or to r¢alis6 the asset and settlè the liability simultaneously. Baslc Ilnanelal assets Baylc financial assets, which includè trade and other receivables and $h and bank balance$, ore initially measured al Ifansaclion price includin9 transaction costs and are subsequently carrled al omortised cost using the effective Interest method unless the arrangement conslllules a financlng Iransacb'on, where th8 transaction is m8asLJred al the present valua of the future receipts discounl•d al a market rate of interest. Financial ass81s classified as roceivable wllhin on8 year are not amortised. Baslc fln•ncial liabllltles Basic financial liabilities, Including tradfj and other payables and bank loans are Inltially reeognised al transaction price unless the arrangement constitutes 8 financlng transaction, where the debt instrument Is measured ¥1 the present value of the tulure payments discounted al a market rate of interest. Flnancial liabili118s da8sSfied as payable wilhln one year are not amort15ed. Debt instruments are subsequèntly carrfed al amortised cost. u$in9 the effective interest rale method. Trade payables are obligations lo pay for goods or setvices that have been acquired in the ordinary coursè ol operallc>ns from suppliers. Amounts payable ar8 classified as Current liabilities if payment is due wrthin one y&ar or less. 11 not, they are presented as non-cvrrenl liabilities. Trade payables are recognised initially al transaction price and subsoquenlly measured al am0.$8 cost usin9 the effective Interest method. DerQgnItiOn of flnenclal Ilabllltles Financial liabilities are derecognised when the Church's contractual obligab'ons expiie or are dlscharged or ancelled. 1.11 Employ&0 beneflts The cost of any unL4sed holiday enlillement is recognised in thè pedod in which the èmployee's Services are reived. Temiinalion benefits are recognised immedial&ly as an expense when the Church is demonstrably commrtted lo temiinatg the employment of an employee or lo provide termination benefits. 1.12 Retirement beneflts Payments lo defined conlributson retirement benefit schemes are charged as an expensg as they fall due. 17-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Crltlcal accountlng estlmates and ludgements In the application of the Church's accounting polides, the Parochial Church Counc11 are required to mak8 judgements. eslim8les and assumptsons about the carrying amount of assets and liabilities that are not readity apparent from other sources_ The estimates and assoated assumptions are based on historical experiencg and other factors that are considered to be relevant. Actual results may differ from these eslimales. The estimates and underlying assumptions are revlewed on an ongoing bayis. Revl8ion8 lo accounting 8stimates are reeognised in the period in lch the estimate 18 revised where the revision affects (lY that period, or In the perlod of the revision and future perlods where the revlslon affocls both current and future peTiod$. Incomo from donatlon¥ and 1oga¢l•s Vnr•¥trlcted Re5trlctod funds funds 2023 2023 Total Unr9¥tr1ctod R•strlct¢d lunds funds 2022 2022 Total 2023 2022 Donetions and gifts Grants receivable 116,889 3,566 5,827 55,816 122,716 59,382 134,516 2.022 66.805 138,538 66,805 120,455 81,643 182,098 134,516 68.827 203,343 Donatlons and glfts DDnalions and gifts Glft aid rgpaymen18 Legaeles 95,952 18,937 2,000 5,327 500 101,279 19,437 2,000 101,214 20,219 13,083 2.022 103,236 20,219 13,083 118,889 5.827 122,716 134,516 2,022 136,538 Grants rocelvablè for cora actbvltles Listed places of worship 2,886 Di¢xese of Chichester 700 Employment of Curate Children & Families Worker 2,866 700 36,669 36,669 49,401 49,401 19.147 19.147 17,404 17,404 3,566 55,816 59.382 66,805 66,805 16-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Charitable actSvttlos Hlrg of chuhYard Wedding Emmanuel upka•p and funeral Church Hall grnnt fee8 Total 2023 2022 2023 2023 2023 Charflable rental income Other incomg 12,933 12,933 4,941 11.501 5.542 2,356 2,585 12,933 2.358 2,585 17,874 17.043 For the y•ar •ndod 31 Decornr 2022 Hlr• of churchyard Weddlng Emmanuel upkèep and funoral Church Hall grant fo08 Total 2022 Charitable r8nlal Income Other income 11,501 11.501 5.542 2.101 3.441 11,501 2,101 3,441 17,043 AnalysSs by fund Unreslricled fund8- general 11,501 2.101 3.441 17.043 Income from Inv8stmonts Vnre$trlcted Unre$trlctod funds funds 2023 2022 Income from Ilsted investments Interest receivable 22,648 8,964 18,240 2,525 31,612 18.765 19-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Other incom• Unre5trl¢tod Unrgstrictod funds funds 2023 2022 Other Income 2.750 8,523 Expgndlture on ral$lng funds Unre¥trlct•d Unrestrlctod fundg funds 2023 2022 Investment management 5,856 6,238 -20-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Expendlture on charftable a¢tlvltles Unrestrlcted Unrestricted funds lunds general gener*1 2023 2022 Dlr8ct C08ts staff cost8 Diocesan pansh contribution Staff housing costs Curate Gosl and Clergy expenses Church music and organist honorarium Youth and Sunday school Tralning fees and study malèri818 Sorvice Gosl$ 65,920 91,496 23,446 39,849 2,347 1,081 3,590 1,588 61,783 115.577 22.410 49.855 2,143 1.603 625 1.043 k 11 Flowers Light, heat and water Rep8irs and maintenance Hlre of equipment Printing, postage Ind slalionèry Tolephone Property Insurance Men's & women's group events Church evenl$ Advertl$ing 1,890 14,682 38,836 5,860 2.457 1,645 4,17S 1,056 1.679 11,303 48,687 5.261 2,451 1.004 3,434 801 4.738 2,341 299.518 334,738 Grant funding of actlvltjes (see note 91 15,520 12.247 Share of support and gov•rnanc8 costs (see note 101 Support Govemancg 15,742 2,898 46,460 2,220 333,678 395,665 Anatysls by fund Unrestricted funds- general Unrestricted funds- asset lund Restrided funds 270,947 2,958 59,773 305,428 22,282 67,955 333,878 395,665 21
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Grants p•yabl• Unrestrl¢t•d Unrestrictgd funds funds general g•n•ral 2023 2022 Grant8 to InstrtuDD8., External ml8slon glvlng 15.460 12.202 Grants to IndlvidualB 40 45 15,520 12.247 10 support ¢o•ts •llo¢•l•d lo aGtlvltlo• 2023 2022 Staff costs Deprecia0 Caretsklng and deanlng Churchyard upke8P Le981 and profe88ional fe08 Lynton mana9em•nt fees 8nd repalrs B8nk charges Sundry expen$•8 Govam8nce costs 2,124 2,958 1,365 1.852 2,413 1,952 22.282 1.393 2,e78 13.834 458 242 4,788 2,898 3,779 2,220 18,640 48.680 Anatysod b•tw8•n'. Unrethctod funds general 18,840 48.880 2023 2022 GovernBnce cos1• eomprl¥•: Acc¢iunl•ncy and independent examinab" 2,898 2,220 2,898 2,220 GoVernee ctssts Includes payments to the Ind•ndon1 examiner of £650 12022.. £6501 for Independent examinerfs fee8 and £2,24812021'. £1,570) for other seNce8.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 11 Parochlal Church Councll Ministry slaff who al80 8erve on the PCC, either emF4oyed by the DioceBe or dr•clly by the PCC, Mere reimbursed for expen6e5 Incurred in the course of thelr ministry. These do not rel8le to their dub'es as PCC members but to thdr ernOyment as part of the Church'8 Minlstry team. No PCC Mernb•rs re reimbursed for out of pocket expens88 incurred In relalSon lo thelr rola8 ori the PCC. During the year, dose family of one PCC member ieceived remuneration of £6,709 12022.. Nvo received £10,247) In connection wtth the general admlnlstrgdon and work of the church. This pay was unrelatéd to th• Parochlal Church Coundl members. rde$ a$ Trust••s. Two PCC members were employed by the PCC for their rninislry rol•s. Mrs L Gooding w88 employed a$ Children and Families rkeT and received remuneratlon of £18,767 and the PCC rnade employer penon ContbUt10n of £374. Mr C Taylor was èmployed as As61Stanl Mlnlsler.. Music and recelved £25,967 and the PCC mad& employer penOn contrfbullon of £590. Mr Taylor wa$ also wovlded vlth Ilving a¢¢ommodation throughout th8 year, Aggregate donallon8 of £24.380 12022.. £28,025) wore r1Ved Irom the rnemberG of lh• Parochlal Churth Councll durlng the y•ar. 12 Employ• The avorapt monthly nurnber of employee& durfn9 lh• y8ar wa8.. 2023 Numbor 2022 Numb•r Employm•nt co•ts 2023 2022 Wagas Bnd salarie8 Oiher penwon costs 87,079 965 62,875 88,044 83,735 Ther• were no employeeB wh08e annual r•rnuneration was more ihan £fjO,000. -23-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 13 Galns and lo•• on InvHtments Unr•strlcted UnreBtrlet•d fund* fund8 ass•t fund a•t fund 2023 2022 Gain811lossesl aTi8ing on.. R•valuatlon of investments Sale of Invèstments 22.987 18,6471 (40,6391 14.294) 14,340 144,9331 14 Taxatlon The charilyls oxempt from taxatlon on ils bec8U8e all Its Incomels apF418d for ch8rttabl? purpos•8. 16 Prop•rtyTr plant and 6qulpm•nt Flxturm, Fltttng• & Equlpm•nl Co•t At 1 January 2023 143.763 At 310ecemb•r 2023 143,763 Depr•clatlon ond Imp•lrm•nt Al 1 Jgnuary 2023 DepreaOn d)8rg¢d In th8 year 135,373 2,958 At 31 Decemb•r 2023 138,331 C•ffylng amount Al 31 09Mbr 2023 5.432 At 31 Decomr 2022 8,389 -24-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 Flxad a88•t Inv•stments Ll8t•d Investm•ntJ Co•t or valuatlon At 1 Jènu8ry 2023 Additions Valuallon ¢h•nges Disposals 553,078 148,527 14,340 178,4051 At 310ecember 2023 835,538 Carrylnq amount At 31 DeC•Mr 2023 635,538 At 310ecember 2022 553,078 17 Trndfr •nd oth•r r•¢•lv•bl 2023 2022 Amounts f•lllng du• wlthln on• y•ir. Trade recelv8bl88 Other Tecelvables Pr•payrn•nts and gccrued income 762 9,881 788 8,974 11,431 14,126 18 Curr•nt Ilabllllle• 2023 2022 Trade pay8blè• oth8r payables AccTU818 8nd dèferred income 1,119 651 20,347 2,712 8,095 22.117 11,27e 19 R•tlr•m•nt b•nefft schemgj D•fin•d contribution ¥ehom•s The ChuTth operales a defined c0n1rfbutiL pensicffj scheme for all quallfylng employees. The assets of th8 scheme ar¢ held separatety frem thos8 of th8 Churth In an indepgniJ•ndy admlnlster8d fvnd. The charge to profit or loss In respect of defined conlrfbutfion 8¢h8m8s was £96512022- £8601. -25-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 20 Restrlcted fvndts The restn'cted of the chArity rMprise the unexp&nded balance8 of dongts"onG and grant8 held on Iwsl subject to specmc condlfjons by donors as lo how thèy may be used. At 1 January 2023 In¢omlng r••ourc ReBourcg p•ndod Tran•lern At31 Dec•mb•r 2023 Frlend$ of St Matys Vicar's Discretionary Fund Women 2 Women Fund Youth Zone Chlldr•n & Family Workar Fund Men al HPC Employment ol Cur818 Supportlng old•r people New Bible8 Employrn•nl of an A880ciate V4cBr 229 310 72 107 12291 2,500 812 1401 18361 1911 119,1471 {2211 138,9871 2.770 127 19,147 250 3e.869 310 451 1,000 339 1133) 1,000 2.154 12,4511 297 133 133 2,479 81,643 159,7731 4,417 Pr•vk¥u• ye•r: At 1 J•nuary 2022 Incomlng R•SoU ourc•¥ •xwnd•d Tr•n•f•rn At31 D•comb•r 2022 Frl8nd8 of St Mary's Vl¢arfs D18cretronary Fund Wornen 2 Women Fund Youth Zone Chlldren & Famlly Workor Fund Men at HPC ErnOYrnen1 of Curate Supporting older people 2,729 345 238 239 100 39 383 12,8001 229 310 72 107 1741 15491 11321 117,4041 12231 149.573) 17,404 500 49,401 1,000 33 623 310 451 1.000 4,207 68,827 187,955) 12.6001 2,479 The Frf•nd$ of St Mary's fund receives donati¢n$ from individuals, groups and companieB to help ¥th th upkeep of the fabric of the thlwch. The remalnlng funds were used to fund repairs to the building in the year and the fund is now d06ed. Th¢ w1¢aS Olscretlonary fund has been set up lo allow the vlcor to make small 8nonymous payments to those In need at hls disuetion. The Wom•n 2 Wornen fund I•1VeS specific donatlons to cover costs of holdlng outr&ach events for women. The Youth Zone lund receives donabonB to spend on Youth activities Bnd lo ba used to purthase equipment and for various other expenses ol that Church group. The Childr•n & Famlly Worker fund reyesents grants and dOnACS received to fund the $818ry of this staff membér. Employment costs are allocated against this income. Th• M•n at HPC fvnd reyasents funds received to Pay fly expenses of thai Church group. -26-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 20 R•strlcted funds IContInu) The Employment of Cur•te fund represènts gr8nl ndIng recdved tIJW8rds the costs of ernploying a training curate. Costs relaty.ng lo the employment of Rev D Grfffin are allocated to this fvnd. Rev Griffin's curacy ended on 11 Septsmber 2023 and a small balan¢e of £133 rernalned. Th8 granI-rnang body which provided this funding ha5 8gr8ed that this remainlng balanc8 can be retalned for use towards the ernployment of an ssoci8le vicar and thus these lunds have ken moved to a neY opened fund. In 2022 8 donation was given earmarked for Support for old•r p•opl•. The fun(18 are plannad to be used to purch8se 90m• ¢hairs wrth arms durfng 2024. Donaty"on$ w¢re 9iven to purchase Blbl•s for use In weekly servlc8s. The$• wer• purchasad In the year and are now in use. The fund Is now closed. Thè Employment of AsBoclat• Vlcar lund represents gfanl funding Teceived tow8rd8 ihe cos18 of ?mplowng 8n 8s$ociate vlcar. It18 hoped that 8uth An app&rttm•nt wll be made In 2024. 21 Unr••trfcted fnd8- •u•tfund Tha inrLJme funds of the charity include the followng de8lgnated fund8 whlch have beèn sot asld• out ol unrestslcted funds by tha trustee8 for sperifir purposeB.' At 1 January 2023 Rmourco •xp•nd•d Tran•f•rn Galn• ind At31 D•cember 2023 A8sel ffiJnd 597,964 12,9681 87.093 14,340 676,439 Pr•vlou8 y••r: At 1 January 2022 R••ourc• •xpend•d TrAn•f•r4 Galns and loue At31 D•c•mbor 2022 ASS fund 1.114,011 122,2821 1448,8321 144,9331 597.964 The Asset Fund r•Pr8ntS funds held in thè fomi 0¢ tangible fixed assets and an investment portfolio. The rixed as1$ are n¢)t readily reali8abl& and it Is the intention of tha PCC to maintain and grow tha invejlmenl portfolio to generate income lo support the d8y-ttrday 8ctivikn"e5 of the Church The resources expended represents the depTec4ation of the fixed assets In the yèar. The tran3lerB represent tre net effect of withdrawalg and transfers tolfrtsm the Investment portfolio and in 2022 also induded th* dlsposal of an investment proparty. The reyaluation$ gain$ and losses repre¥¢nts the net gains or IoB5e$ on Ihts investment portfolig during thè year. -27-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEhlBER 2023 22 urltI funds The unrtrstricted funds ofthe charity compris• the unexpended balan6 of dcall0S and grants whith are not subject to specific conditions by donors and grantors as to how they may be used. These Indude de3ignated funds whlch have been gel alde out of unresthcled funds by thè truslées for speclfic purposes. At 1 J•nuary 2023 Incomlng ourc R88011r¢•8 •xp•ndod Tran•lorn At31 O•ceMbfrr 2023 General funds 357,563 172,891 1276,6031 {87,1611 186.490 Prnvlou• y••r: At 1 January 2022 Incomlng f•8ourwJ R•50urc exponded Trnn•f•rn At31 Docembol 2022 G8neral funds 38.948 178,847 1311,664 451,432 357,S63 23 Analy¥l• of n•1 asMt8 belween fund8 Unmtrlct•d Unmtrlctod funds lunds g•neral •¥i•t fund 2023 2023 Ro8trlct•d fund• Totsl 2023 2023 Fund b•l•nces at 31 O•c•mb8r 2023 ar• ty: Propety. plant and oquSprnenl InStments Current a¥1$11114b1I.Qs} 5,432 835,538 35,489 5,432 635,538 226,376 188,490 4.417 188,490 676,439 4,417 867.348 Unr•strtcted Unye•trlct•d fund¥ funds gon•r•l ajget fvnd 2022 2022 Regtrfcted funds Total 2022 2022 Fund balonces at 31 Docemb•r 2022 arn reprosonted by: Property. plant and equipment Investments Current assetIllabIIItIeS> 8.389 553.076 38.499 8,389 553.076 396,541 357,563 2,479 357.583 597.964 2,479 958,006 -28.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HAILSHAM HAILSHAM PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 24 Oper•tlng le• tommltments Al the reporting end data the Churth had outstanding commltments for future minimum l•as• payment8 under non-canc8llable operakn'ng leases, %thich fall due as follows.. 2023 2022 thin one year B•een and five years 3.413 4.268 3,413 7.e79 7,679 11.092 25 R•l•tsd plrty tr•Macilon• There were no dlsdosable related party trèn$ath'ons durfng the ye8r12022 - none), other than th098 dl8c1080d In not• 11, Trgnsactlons th m&mber8 of the Parochial Church Coundl., 29-