christ church
little hea
Annual Report
and
Financial Statements
of the
Parochial Church Council
For the year ended 31 December 2024
Incumbent
The Rev'd Mark Maloney
Independent Examiner
Chris Jones
80 Eton Avenue
East Barnet
Herts
EN4 8TY

Administrative Information
Christ Church Little Heath is situated on the Great North Road at the Northern End of Potters Bar.
The Parish is part of the Deanery of Barnet and the Diocese of St. Albans. The correspondence
address is Christ Church Little Heath, Great North Road, Potters Bar, Hertfordshire, EN6 1 JN.
The web address is cclh.org.uk
The Parochial Church Council (PCC) of Christ Church Little Heath (CCLH) is led by the Vicar,
Rev'd Mark Maloney. Under his leadership the PCC continues its work of promoting the mission
and ministry in the Parish of Little Heath.
The aim of CCLH is to glorify God by building eaGh other up and making Jesus known in our
community. This whole church vision was defined by the PCC in the Mission Action Plan (MAP).
Through it we encourage everyone to be involved in some aspect of the church's life and ministry.
The staff team are vital as they support, equip and enable every member ministry in the church, as
well as providing for the pastoral and spiritual care of all who request help.
The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according
to the doctrine and practices of the Church of England. Furthermore, the PCC
has the responsibility of co-operating with the Incumbent, Revd Mark Maloney, in promoting in the
ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social, and
ecumenical.
The PCC has been concerned over the year with the merger of the parish hall to the PCC, church
heating and the parish hall roof. PCC has continued to review the long-term implications of the
pandemic in relation to the arrangements for communion and the shaking of hands during the
peace. We are thankful to still be able to employ a Children's Outreach Worker who has also taken
on the Administrator role and a Finance Administrator one day a week.
There are three types of members of the PCC:
ex officio who are automatically members by virtue of their positions
elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church
Representation Rules
co-opted, those whose appointments are approved by the full PCC
During the year the following served as members of the PCC:
Ex officio members:
Incumbent
Associate Minister
Reader
Church Wardens
Rev'd Mark Maloney
Rev'd Fiona Maloney
Louis Spring
Sheila Blake
Louis Spring
Lay Representatives of the Deanery Synod
Hazel Burgess
Nick Alexander
Elected Members:
Wendie Bowden
Nick Buckland
Marion Conway

Cath Hawes
Charles Hopping
Sarah Marquis
David Vallance
Laura Vivian
Pat Wikner
Secretary to the PCC
Cath Hawes
Chairs of PCC sub-committees:
Standing Committee - Rev'd Mark Maloney
Fabric & Finance - Rev'd Mark Maloney
Mission Hub- Vacant
Church Family Events- Sheila Blake
Youth and children - Vacant
Details of their meetings were reported at PCC meetings where any motions or recommendations
were discussed and agreed.
Electoral Roll
In 2024 there were 79 members on our electoral roll. We have submitted a complete revision of
our electoral roll this year and lost seven members for various reasons but gained fifteen new
members which increases our electoral roll to 86. We are delighted to welcome..
Donna Beamish, Carol Colman, Rosemary Fenn, Vivienne Hodgeson, Vivian Konanah, Wayne
Livermore, Esther Mensah Wilsey, Elyvia Ojji, Vivian Okolie, Michael Pavey, Jennifer Rabson,
Charlotte Roberts, Mary Sturgeon, Dianne Platford and John Wisdom.
Administrative Information required under SORP 2005
The Bankers to Christ Church are Barclays Bank PLC and CCLA Investment Management Ltd.
The Parochial Church Council may be contacted via the Church Office, Christ Church, Great North
Road, Potters Bar, Herts EN6 1JN
Structure, governance and management
The Parochial Church Council (PCC) is a corporate body established by the Church of England.
The PCC operates under the Parochial Church Council Powers Measure. The PCC is registered
as Charity 1133045 with the Charity Commission.
The method of appointment of PCC members is set out in the Church Representation Rules. All
Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
At the beginning of each new PCC an introduction to the workings of the PCC is given to each
member. Following members are given annually an electronic or paper copy of the 'Health and
Safety, and 'Child Protection Procedures,. Members are encouraged to go on training courses
such as those arranged by the Diocese and Deanery and report back to the PCC.
PCC has a Standing Committee which has the power to transact the business of the PCC
between its meetings, subject to any directions given by the PCC.

The major risks to which the PCC is exposed as identified by PCC members, have been reviewed
and systems or procedures where appropriate have been established to manage those risks.
Review of the year on behalf of the PCC
The PCC met five times in 2024, and the Standing Committee met before each PCC meeting to
set the agendas, which were published seven days ahead of meetings.
The Children's Outreach Worker, Cath Hawes, continued her work with our children and local
schools. She has organised Fun and Messy Church Days, as well as leading Sunday School and
Little Feet. Cath has worked ecumenically as part of Churches Together, leading a group at the
annual Holiday Club held at Pope Paul school in the summer. She has produced a report on her
work for the APCM.
streaming of Sunday services continued for those unable to attend in person.
PCC was again grateful to receive legacies over the year (detailed in the accounts) which will
enable continued investment in our buildings and ministry,
Reports were received from the sub-committees and policy reviews were undertaken such as
Safeguarding and Health & Safety.
Public Benefit
The church continues to be a place where people come at key moments of their life, and our
pastoral care and bereavement ministry continue to be highly valued in the community. The
buildings continue to serve the local community through pastoral and practical care providing a
meeting point for friendship and the community.
This commitment to the community is seen by provision such as our weekly Loaves and Fishes
Café, Little Feet for carers and toddlers, and events we run for families and children. Loaves and
Fishes is working in partner with Rennie Grove Peace Hospice as a Compassionate Cafe
On behalf of the PCC
Cath Hawes
PCC Secretary

Review of financial activities and affairs
The Church has three types of fund:
The General Fund deals with the church's day to day income and expenditure. Most of its
income comes from regular giving by church rnembers.
Designated Funds are funds identified for use for specific purposes by the PCC which are
often used to support particular projects and a significant part of their income comes from
specific gifts and legacies.
Other Restricted Funds consist of sums given for a particular purpose and reserved for
that purpose only.
The greatest part of the Church's income and expenditure is dealt with by the General Fund
although the majority of reserves are held in Designated Funds.
2024 has been 8 very difficult year in terms of finance. Our reduced membership over the past
few years has resulted in a reduced overall income despite the fact that giving per member has
increased. Although we have taken steps to control and reduce our general expenditure as far as
possible the level of Parish Share paid to the Diocese has not reduced in line with our membership.
This is a figure over which we have no control. The result has been a deficit on General Fund in
excess of £30,000.
At the same time we have been given the opportunity to form a much closer relationship with the
Parish Hall which has led to the PCC becoming the sole trustee of that Charity. As a result we
have had the opportunity to use some of our designated funds to assist the hall in renovating the
Hall roof and the cottage which they own. The cottage has been let our to provide income which
will benefit our income going forward.
Princi
al Fi
ures for the General Fund:
2024
98,559
18,011
17,608
116,167
2023
121,511
25,777
20,550
142,061
11,362
130,699
139,399
General Fund Volunta
Of which Gift Aid
Other income
Total Income
Transfer to Alms
Income net of Alms transfer
General Fund Ex
enditure
Of which
Parish Share.
Net Sur
lusl
Income
107,246
137,857
87,654
30,612
89,334
8,700
Deficit
'The parish share is the contribution made by the parish towards the running of the diocese., by
far the largest part of which is the cost of clergy. In return, the diocese (sometimes with support
from the national church) covers all this church's clergy costs including stipend, accommodation,
national insurance, pension and training.
Detailed figures for both income and expenditure are given on pages 6,10 & 11 of this report.

In order to control costs, following the resignation of our Office administrator the role of our
Children's Outreach Worker has been modified to include the work of Office administrator.at the
same time as supporting our own young people and reaching out to children in the local
community.
A wide range of Christian organisations received donations from Christ Church via alms giving or
special collections. Details of these grants are given later in this report. Christ Church pledges to
alms,10 % of the unrestricted regular Voluntary Income. The Mission Hub (formerly the Alms
Committee) have responsibility for determining the way in which these funds are distributed.
In Addition, we raised £602.60 (2023 £502.28) in support of The Children's Society from the
Christingle Service and candle collections.
We have changed the way in which we account for the Loaves and Fishes Café to bring them
within the Church's restricted funds. donations are listed are detailed in note 12 to this report.
A fuller explanation of all the Funds referred to in the accounts is provided in note 14
half of the
pcc
Mr. Charles Hoppin
surer)

Christ Church Little Heath
Financial Statements Year end December 2024
Statement of Financial Activities
Unrestrlcted
Funds
(Generall
Restricted
Funds
Totals
2024
Totals
2023
Note
Projects
INCOMING RESOURCES
Voluntary Income
Activities for generating funds
Investment Income
Incoming Resources from Charitable Activities
Other Extraordinary IncomelAdju51menls
TOTAL INCOMING RESOURCES
21al
21b}
21dl
21cl
89.638
1,416
11,375
4,817
7,451
19,343
116,431
1,416
28,722
12,400
185,822
2,398
12,908
7,053
15,363
1,984
7,583
107,246
22.814
28.910
158,969
208,182
RESOURCES EXPENDED
Costs of generating voluntary income
charitab￿ a¢livilies
31a),Ibl,l¢l Idl
137,857
14,648
33,884
186.389
239.609
TOTAL RESOURCES EXPENDED
137.857
14.648
33,884
186.389
239,609
NET INCOMING I IOUTGOINGI RESOURCES
130,612)
8,166
{4,9741
127,420} 131,4281
Gains I Ilossesl on investments Iunrealisedl
Transfers between Funds
2,086
14Q.6281
2,066
7,824
30,898
9,730
NET MOVEMENT IN FUNDS
286
130,3961
4.756
125.3541 123,604)
Balances brought forward al 1 Jan 2024
348
365,671
37,492
403,511
427,116
BALANCES CARRIED FORWARD AT 31 Dec 2024
635
335,275
42,248
378.158
403,511
ASSETS HELD AS:
Current assets
Cash and short term deposits
C8F deposrt accounts
Ac¢ryals & prepayments
Inv¢slmenls - CBF units al cost
Investments . unrealised gains on C8F units
Loan lo Parish Hall for maintenance and Improvements
15,6871
17,786
81,441
17,248
25,000
29,347
106,441
6,322
36,066
56,259
143,724
61,251
253,148
11,1471
36.066
54,193
6,322
36,066
56.259
143,724
TOTAL ASSETS
635
335,275
42,248
378,158
403.511
Approved by the Parochial Church Council on April 2025 and signed on its behalf
Rev Mark Maloney
Chairman
Mr Charles H
Treasurer

Christ Church Little Heath
Balance sheet at 31 December 2024
2024
2023
FIXED ASSETS
Tangible
Investments
92,325
90,259
92,325
90,259
CURRENT ASSETS
Debtors
Short Term Deposits
Cash al Bank and in hand
Loan to Parish Hall
13,455
106,441
29,347
143,724
6,654
253,148
61.251
292,966
321,054
CURRENT LIABILITIES
Amounts falling due within one year
{7,133
(7,800)
NET CURRENT ASSETS
285,833
313,254
Creditors falling due after one year
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
Designated
Restricted
635
335,275
42,248
348
365,671
37,492
378,158
403,512
Re
Mark M
Chairman
ney
Mr Charles Hopping
Treasurer

Notes to the Accounts
1 Accounting Policies
Basis of preparation
The PCC is a public benefit entity within the meaning of FRS 102.
The financial statements of the PCC have been prepared under the Charities Act 2011
and in accordance with the Church Accounting Regulations 2006 governing the
individual accounts of PCCS, and with the Regulations 'true and fair view, provisions
with FRS102 as the applicable standards and the 2019 version of the Statement of
Recommended Practice, Accounting and Reporting by Charities SORP (FRS 102)
The accounts have been prepared on a going concern basis under the historical cost
convention except for the valuation of investment assets, which are shown at market
value as at 31 December.
The financial statements include all transactions, assets and liabilities for which the
PCC is responsible in law.
The financial statements comprise:
Statement of Financial Activities and Balance Sheet
Notes to the accounts.
Funds
The General Fund represents the funds of the PCC that are not subject to any special
restrictions regarding their use and are available for application to the general purposes
of the PCC (i.e. the day to day running of the Church).
The assets of the Designated Fund are largely derived from legacies and donations
including regular giving. The funds have been designated by the PCC for use in fabric
and outreach projects and to support "ministry and mission initiatives" within the parish.
Restricted Fund includes Alms giving, special collections and specific donations, all of
which are generally paid to the appropriate recipients within the year. The Margeuerite
Bowen is now included with these funds. As the name implies funds held as 'Restricted
Funds" are held for the purposes stated and can only be used for those purposes. The
amounts standing to these Restricted Funds are detailed in Note 4.
On occasions the church raises money for other charitable organisations. Although
these fund pass through our bank account they are not intended for the church and are
excluded from these figures. Typical examples are the Bishop's Harvest appeal and the
Children's Society Christingle collection.

Incoming resources
Voluntary income
Collections are recognised when received by or on behalf of the PCC
Planned giving is recognised only when re￿iVed
Income tax recoverable on Gift Aid donations is recognised when the right to
recover the tax arises under Inland Revenue rules.
Income, gains and losses on investments
Dividends and interest are accounted for when received
Gains and losses on investments are accounted for on revaluation at the end of
each year
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make
payment to a third paty, it is probable that settlement will be required and the amount of
the obligation can be measured reliably.
Assets
Tangible Assets
Consecrated and beneficed propety is excluded from the accounts by s10 (2) (a
& c) of the Charities Act 2011.
No value is placed on moveable church furnishings held by the Churchwardens
on special trust for the PCC and which require a faculty for disposal since the
PCC considers this to be inalienable property. All expenditure incurred during the
year on consecrated or beneficed buildings and moveable church fittings is
written off upon purchase.
Individual items with a purchase price of £2,500 or less are written off when the
asset is acquired. All other fixtures, fittings and office equipment used within the
church premises and office have been written off.
Investments
Investments are valued at market value as at 31 December.
The change in value over the last year is shown within the accounts.

Christ Church Little Heath
Notes to the Financial Statements forthe Year Ended 31 December 2024
Detsils of Incomlng Resources (Certain Recelpts are excluded by vlrtue of The Church Accounting Regulations)
Unrestricted
Funds
(Generall
Projects
Fund
(Designated)
Restrictèd
Fund5
Totals
2024
2023
Incoming resourcgs
21al Voluntary Incomg
Planned giving- gift aid
Planned giving tax reclairn due
Planned giving . non gift aid
Unplanned giving ¢o118¢tions
Unplannèd giving donations
Legacitss received I gifts in rnemoriam
Projects fund support for CHOW
General fund giving transferred to Alms
General fund balan￿ transferred 10 Loaves & Fishe5
71,199
18,011
9,348
4,2SS
483
1,500
409
2.775
1,000
75,454
18,494
10,848
409
2,775
8,451
9S,014
28,270
8,882
3,456
50,200
7,451
18,9211
8,921
89,638
7,4S1
19,343
116,431
185,822
Zlbl A¢tlvltl•g for g•n•ratlng funds
Fund raising & other events
PCC lees (weddings, luneral$l
1,416
1,418
2,396
1,416
1.418
2.398
21cl In¢omin9 Resources from Charltabl8 Actlvltl•$
Church Activities (Open Houselkids dubs etcl
Grants Received
4.817
7,583
12.400
7,053
4,817
7,583
12,400
7,053
21dl Incorna from Investm•nts
Interest
Divi(J&nds on investments
Bungalow Rent
4,485
6,890
1.984
6,469
fj,890
15,363
28,722
10,441
2,467
1S.363
15.363 0
11,375
1,984
12.908
Zlèl Qth•r èxtraordlnary lrtcom8
Total Sncomlng rosources
107,246
22,814
28,910
158.969
208,182
10

Christ Church Little Heath
Notes to the Financial Statements for the Year Ended 31 December 2024
Details of Resources Expended
General
Projects
Fund
Other Restricted
Totsls
Fund
Funds
2024
2023
31al Charltable Actlvitles
PaTl$h Sha
87.654
87,654 89,334
ch¥￿h Offlce & Admlnlstratian
Office Costs
Salary of Church Secretary
6,497
17,470
23.968
6,497
17,47¢
23,968
10.717
9,748
20,465
Vlcarfs & Curate's expgn8es and other worklng costs
Car expenses
Other expènses
Telephone & Internel
Prfnllng I stationery et
260
187
520
260
1,417
620
1,250
727
687
947
1,2SO
2.197
1,458
ch￿￿h runnlng expenseg
Gas
Electricity
Cleanl
Insurance
Olh•r
4.720
4,019
2,780
880
4,720
4.019
2,780
880
1,815
2,028
8,920
1,711
59
14,533
12.399
12,399
church malntènancè
Organ maintenance
Care of church groun¢S$
Church f¢Jmllurelequlprn•nVfabrielbuildino ￿￿[k¥
729
2,460
3,189
729
49
S9,356
59.40S
14,648
14,648
17,837
Upkeep of servlces
Altar requisitès
Cost of Music I literature
Oth¢r Service Costs
74
921
789
1,784
74
921
97
950
958
968
2.742
2,818
Grants Mad• (Alrns lund Notè 3ldll ond spe¢lal projects)
10,106
10,106 11,420
Parochlal F••s
1,394
1,394
Support cost$
Parish training and mi$8i¢n & edu￿tion(lnc ljooksl
Childrens & Youth Work
Education & Visiting Speaker¥
Curate HouselHou5e for Duly
open Hous6 E￿nIS
Coffee o)sls
Other events
P3sloral Care Intern
Childrens Oulreaeh workar
Loaves Anoj Fishe3 I paymenlsand ¢Jonalions lo
oulsi(Je chariliesl
60
60
1.001
2,751
244
1,001
1,168
958
1,168
958
250
1,264
1,219
346
2SO
18.135
16,13S 27,070
5,125
24,657
1,610
34.50S
3.127
21,S70
Parish Hall Con¢rlbutlon
3,396
3,396
3.396
Total re Charltable Actlvllles
137,857
14,648
33,884
186,389 237.778
31bl Fund ralslng & Publlclty- Co$ls & Cost of Goods Sold
Cost of Generatlng Voluntary Incomo
Olher Resources Expended
31cl Flnance and Governance costs
Bank Charge5 & Interest
Independent Examlnefs fee
31
1.8QD
1,831
Total resources expende
137,857
14,648
33,884
186,389 239.609

Christ Church Little Heath
Notes to the Financial Statements for the Year Ended 31 December 2024
Details of Grants Made {Certain Payments are excluded by virtue of The Church Accounting Regulations)
Restrlcted Funds RestrTrcted Funds
Specific
Grants
Totsls
2024
2023
Alrn$
31dl
Resouices Expendèd
Grants
Mission and charitable givlng- church overseas
Church of the Good Shepherd, Pem
The Bible Swety
S8t7
International China Concèrn
Cfosslinks
Women's ministry in Bulowdyo, Zimbabwè
Church in Burundi
River of Life. Uganda
Church Missionary Society
800
66
68
800
2,100
800
800
66
800
400
400
800
2,100
800
2.100
66
800
2,100
800
3,110
2,100
9,842
3,110
2.100
9,842
2,100
9,500
Rellef and d•volopm8nt agencles
Horne misslons and othgr ehurch $o¢letle$ and organlsatlons
The Children's Socibly
S¢riplure Union IP8HCI
A Rocha
CPAS
66
66
66
66
264
400
400
400
400
1,600
66
68
66
264
Totsl grants
10,106
10,106
11,100
12

4 Restricted funds
The balances of Restricted Funds held as at the 31 December 2024 were as follows..
Balance at
31.12.2023
-£401
£207
£1,700
£3,886
General
income
£6,397
Balance at
31.12.2024
£0
£207
£1,640
£3,886
Fund
Childrens Outreach worker
Children and Youth work
Youth Sponsorshi
Education of Priest in char
e and famil
Residential property maintenance
Wotrtn's Fellowshi
Flower Commillee
Polters Bar Disabilit Access
Holida al HonE Senior events
Marguerile Bowen Fabric Fund Capital
Marguerile Bowen Fabric Fund Income
ecial Pro
eds
Ukraine Fund
Other Reslricled and Ad Ho
Ajms Fund
Loaves and Fishes
Loaves and Fishes e
Grand Total
Ad"ustments
£10,139
Ex
enditure
£16,135
£60
£1.250
£500
£265
£1,250
£250
£958
£385
-£235
£1,125
£542
£23,377
£899
£4,206
£1,583
£635
-£73
£1,125
£542
£23,377
£2,883
£4,206
£1.583
£1.000
£43
£856
£1,984
£1.000
£9,931
£5,753
£1,830
28,910
£218
£10.106
£4.489
£637
33,884
-£1,265
enses
£1.193
42,248
37,492
9,730
The purpose of each fund is set out below:
Fund
Children's Outreach
worker
Children and Youth
work
Youth Sponsorship
Purpose
To support the employment of a Children's outreach worker
To support work with children and young people
To sponsor young people from the Church to undertake approved
ro
ects
Donations which are given to allow PIC and family to attend
courseslworkshops and Christian based family holiday or events.
Education of Priest
in Charge and
families
Residential propety
maintenance
Women's Fellowship
Flower Committee
Potters Bar Disability
Access
Marguerite Bowen
Fabric Fund Ca
ital
Marguerite Bowen
Fabric Fund Income
Special Projects
Formerly vicarage re-decoration
Funds held on behalf of the women's fellowship
Funds held on behalf of the flower committee
Funds held for transfer to PBDA
Capital Fund set up for maintenance and improvement of premises
Net income accruing to above fund
A fund that has been in place for some years and is designed to be
used for one off
ro
ects within the church.
To support those affected by the war in Ukraine
To receive a one tenth share of regular giving to the church and to
distribute to deservin
causes
Ukraine Fund
Alms Fund
13

Allocation of Alms
Alms are distributed in accordance with the policy of the PCC. A list of organisations
supported, as well as other organisations supported by donations from other funds, is
included in these accounts in note 3(d) and information on their activities is reported
from time to time. The list of organisations supported is reviewed by the Mission Hub
The 2024 Alms payment as recorded in note 3(d) was £10,106 (2023 £11,250)
Staff Costs
During the year the PCC employed a joint Church Administrator,1 Children's Outreach
Worker, a finance administrator and a Church Cleaner. Total costs were £36,385 (2023
£45,739)
Fixed Assets used by the PCC
Inventory assets vested in the churchwardens on special trust:
Computers & sundry IT equipment
Projector for use in church
Audio Visual System
Risk Management
The F&F committee together with the PCC continue to actively review the risks to which
it is exposed and address issues raised.
Payments to PCC members
Expenses payments to Clergy are shown within the accounts.
The Children's Outreach Worker, served on the PCC during the year. Details of overall
payments for employment are shown in note 7 of this report.
During the year payments have been made to Toye computers limited, a company in
which a member of the PCC has an interest. The trustees have reviewed thee
payments and consider them a reasonable reimbursement of expenses incurred.
10
Little Heath Parish Hall
The Little Heath Parish Hall is a separately constituted charity and accounts are
currently independently reported to the Charity Commission. During the year, by
invitation of the existing trustees, the PCC has become the sole trustee of the Parish
Hall charity with the object of linking the charities. This process is currently in the
process of being finalised.
A payment of £3,396 (2023 £3,396) was made by the Church in respect of Church use
of the Parish Hall during the year
14

The church has also made funds totalling £143,724 available to the hall for maintenance
and improvements and received £15.363 arising from the Letting of the cottage
associated with the hall.
11
Loaves & Fishes Café
The Loaves and Fishes Café has raised the sum of £5,753.49 (2023 £5022) and is part
of the Christ Church family outreach. Charities and other causes supported were..
Month
Charity
Donation
January
February
March
The Flower Committee
Noah's Ask Hospice
Mercy Ships
Hearing Dogs for the
Deaf
The Children's Worker
£855.59
£362.45
£428.00
April
£379.75
May
June
£409.18
Herts Musical Memories
£405.32
July
August
September
Medicin Sans Frontieres
£578.91
Blood Bikers
Cherry Lodge Cancer
Care
Hatfield Foodbank
£384.36
£533.21
October
November
December
Total
£591.52
Help for Heroes
The Children's Society
£415.20
£410.00
£5,753.49
12
Children's Society
For 2024 the collections from the Christingle collection are donated to the Children's
Society and do not form part of financial accounts but are recorded here for information
purposes. The 2024 collections amounted to £603 (2023 £502)
13
Reserves
It is the policy of the PCC to maintain where possible sufficient reserves in the General
Fund to cover three months of normal expenditure. At the year end the balance on
General Fund was below this figure and the PCC has therefore agreed that monies held
in Designated Funds may be made available to support General Fund expenditure
should this prove necessary
15

14
Background to the Various Accounts Held by the PCC.
Money held and controlled by the PCC is divided, in line with the principles of charity
accounting, into various funds. To allow anyone reading this report to understand these
a little more fully, some explanation is provided below..
General Fund. Our everyday incomelexpenditure account principally funded by
the Christ Church Fund. This is a non-restricted fund.
The Projects (Designated) Fund. Monies held by the PCC and designated
principally for use in fabric and outreach projects and to support "ministry and
mission initiatives. within the parish. This is a non-restricted fund.
At the beginning of the year the fund included amounts earmarked for: major
maintenance., routine maintenance and improvement- fabric,. routine
maintenance and improvement - interior fittings and equipment. contingency
fund. During the ear the PCC specifically reviewed this allocation and revised
amounts involved. The general headings remain unchanged
Various Restricted Funds. Under charity law such funds can only be used for
the specific purpose of the donation. The purposes of each restricted fund are set
out in note 4 of this report
16

Independent examiner's report to the trustees of Christ Church, Little Heath
I report to the twstees on my examination of the accounts of Christ Church, Little Heath ("the Church") for the year
ended 31 December 2024.
Responsibilities and basls of report
As the charity trustees of the Church you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Acr).
I report in respect of my examination of the Church's accounts carried out under section 145 of the 2011 Act and in
carrying out my examinats'on I have followed all the applicable Directions given by the Charity Commission under
section 145{5)(b) of the Act.
Independent examiner's 8tatsment
I have completed my examination.
In carying out my examination, I reviewed the Church's restricted funds. You provided me wlth the information I
required except that, in relation to 8 number of longstanding restricted funds. you informed me that the original
purposes for which they were establlshed could not be determined with certainty, as supporting records were no
longer 8vailable. The accounts show that no payments were made from these funds In 2024. You, the trustees.
have also infomied me that you are resolved to pursue the appropriate legal and regulatory processes to enable
these funds to be applled to other suitable charltable purposes at the earllest opportunity.
Apart from this concem, I confimi that no material matters have come to my attention in connection with the
examinatlon giving me c8use to believe that in any material respect.,
1 accountlng records were not kept In respect of the Church as requlred by sectlon 130 of the Act. or
2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requlrements concerning the fomi and content of accounts set
out In the Charities (Accounts and Reports) Regulatlons 2008 other than any requlrement that the accounts glve
a 'true and fair VIe￿ which is not a matter considered as part of an Independent examination.
I have no other concerns and have come across no other matters in connection with the examination to which
attention should be drawn In thls report in order to enable 8 proper understanding of the accounts to be reached.
Chris Jones
80 Eton Avenue, East Bamet, Herts.
7 May 2025