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2024-12-31-accounts

ANNUAL REPORT OF THE TRUSTEES OF KNEBWORTH PAROCHIAL CHURCH COUNCIL CHARITY REGISTRATION NUMBER 1133728 FOR THE YEAR ENDED 31[ST] DECEMBER 2024

Annual Report and Accounts

The trustees present their annual report below in the form of the papers prepared for the 2025 Annual Parochial Church Meeting. The PCC’s Independently Examined Accounts in Accruals Format including the Statement of Financial Activities and Balance Sheet are included in these papers.

Aim and purposes

Knebworth Parochial Church Council (PCC) has the responsibility of cooperating with the Rector, the Reverend Charles King, in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The PCC is responsible for the Parish Church of St Mary and St Thomas of Canterbury, Knebworth Park; St Martin’s Church, St Martin’s Road, Knebworth and the Parish Centre, St Martin’s Road, Knebworth. The correspondence address is: 15 St Martin’s Road, Knebworth, SG3 6ER.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our two churches and become part of our parish community. We try to enable people to live out their faith as part of our parish community through: Worship and prayer, learning about the gospel and developing their knowledge and trust in Jesus.

Public Benefit Statement

The Ecclesiastical Parish of Knebworth (UK Registered Charity 1133728) exists to offer Christian worship, teaching and pastoral care. Our provisions are open to those of all faiths and none, and are free at the point of delivery. (Some occasional offices do incur statutory fees, although we would strive to ensure that no one is excluded on the grounds of economic or other disadvantage).

During the past year, public benefit has been advanced in many ways, including:

  1. the provision of regular and seasonal worship in word and prayer, sacrament and music;

  2. the provision of occasional offices – baptisms, weddings, funerals – to mark important stages in the journey of life;

  3. the provision of opportunities to engage with the Christian faith in preaching, teaching, small groups and children’s activities (including Messy Church), both inside and outside church, including in and for our local school;

  4. the provision of services to a range of groups with particular needs, including the Smarties pre-school group, and the hosting of the monthly Knebworth Family of Churches (KFC) coffee morning;

  5. the provision of numerous formal and informal acts of pastoral care;

  6. the maintenance of St Mary’s and St Martin’s as buildings of listed heritage in stone, wood, glass and metal, hand in hand with working towards being open more and more as a venue for prayer, reflection, pilgrimage and tourism;

  7. the maintenance and supply of the Parish Centre and our church buildings as spaces for community gathering and hire;

  8. the raising of funds for partner charities, and donations in kind for Feed Up Warm Up, our local foodbank at Stevenage.

Subsequent entries in the Annual Report expand on the above.

KNEBWORTH PAROCHIAL CHURCH COUNCIL

Registered Charity Number 1133728

FINANCIAL STATEMENTS 2024 AND TREASURER'S REPORT

Page No.
Statement of financial activities 1
Balance sheet 2
Accounting Policies and Notes 3-4
Incoming resources 5
Resources used 6
Further Notes to the accounts 7-8
Treasurer'sReport 9

KNEBWORTH PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

Note Unrestricted Restricted Endowment Total Total
funds funds funds 2024 2023
£ £ £ £ £
INCOMING RESOURCES
4a Incoming resources from 70,110 7,474 77,584 66,550
donors
4b Other voluntary incoming resources 22,000 4,000 26,000 4,000
Ac Income from investments 1,561 409 1,969 1,879
4d Church Activites 32,114 32,114 30,132
4e Other income resources
TOTAL INCOMING
RESOURCES 125,785 11,474 409 137,668 102,562
RESOURCES EXPENDED
5a Grants 1,793 1,793 1,468
5b Activities directly relating
to the work ofthe Church 122,695 3,308 126,003 94,530
5c Church management
and administration 5,198 5,198 4,922
TOTAL RESOURCES USED 127,894 5,101 0 132,994 100,920
NET MOVEMENT IN FUNDS
BEFORE TRANSFERS (2,109) 6,374 409 4,673 1,642
Net Transfers 0 )
NET MOVEMENT IN FUNDS (2,109) 6,374 409 4,673 1,642
BALANCE B/FWD 1.1.2024 25,477 25,246 12,390 63,114 61,472
BALANCEC/FWD31.12.24 23,368 31,620 12,799 67,787 63,114

Page 1

KNEBWORTH PAROCHIAL CHURCH COUNCIL BALANCE SHEET

AT 31ST DECEMBER 2024

Note 2024 2024 2023
£ £ £
7 Fixed Assets 2,419 3,234
Current Assets
8 Cash at Bank and in hand 16,588 24,257
Cambridge & Counties Bank 30-day deposit 27,013 48,351
9 Debtors 33,995 4,115
Current liabilities 77,596 76,723
10 Amounts due within one year (12,228) (16,843)
£67,787 £63,114
Financed by:
Funds:
Unrestricted 23,368 25,477
Restricted
Mission & Outreach fund 19,960
Donation for St Martin's audiovisual improvements 3,348
Donation for St Martin's lighting 6,250
Paterson bequest 751
Priest's Benevolent Fund 650
Donation foryoung people 500
Elsie Martin bequest 205
31,665 25,268
Endowment
Bishopp bequest 5,990
Cobbold fund 5,413
Green bequest 806
Neale bequest 545
12,754 12,368
£67,787 £63,114
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The notes on pages 3 to 8 form part of these financial statements.

Page 2

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KNEBWORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1. ACCOUNTING POLICIES

General

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which PCC is responsible in law. They do not include accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Incoming resources

Planned giving is recognised when received.

Grants and donations receivable are accounted for when awarded.

Resources expended

Parish Share is accounted for when paid or when payable within the constraints of the annual budget as determined by the PCC. Further Parish Share requested by the Diocese but not paid is not accrued in the accounts. Arrears of parish share are:

2022 £22,310 2023 £13,251

The Diocese agreed during 2024 to the write-off of £25,023 of unpaid 2021 Parish Share.

thatGrants awardand createsdonationsa bindingpayableorareconstructiveaccounted obligationfor when paidon theover,PCC.or whenAll otherawarded, if _ expenditure is generally recognised when it is incurred and is generally accounted for gross.

Fixed Assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.96 (2) (a) of the Charities Act 1993.

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 buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities.

No value is placed on the Knebworth Parish Centre, which was built at a cost of £267,191 in 1994.

Page 3

KNEBWORTH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

Other assets used within the church premises are depreciated on a straight-line basis over their estimated useful lives, as follows:

Audio-visual equipment 10 years Card-giving machines 5 years Photocopier 4 years

The St Mary’s organ was fully depreciated many years ago.

2. RELATED PARTY TRANSACTIONS

There were no transactions in the year under review with related parties.

3. RESERVES POLICY

Endowment funds are funds, the capital of which must be maintained; only income arising from the investment may be used as either restricted or unrestricted funds depending on the purpose for which the endowment was established.

Restrictedfunds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund.

The PCC does not invest separately for each fund.

Unrestrictedfunds are general funds which can be used for PCC ordinary purposes.

The PCC has a policy aim of maintaining unrestricted funds at a level which represents a minimum of three months’ worth of budgeted expenditure excluding Parish Share. As of 315' December 2024, unrestricted reserves amounted to approximately nine months’ worth of such expenditure.

Page 4

KNEBWORTH PAROCHIAL CHURCH COUNCIL INCOMING RESOURCES NOTES TQ THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

Note

Note Unrestricted Restricted & Total Total
funds endowment
2024 2024 2024 2023
£ £ £ £
4a Incoming resources from donors
Regular giving
- Gift-aided 49,786 49,786 38,935
- Not gift-aided 5,021 5,021 3,323
Open Plate collections 3,569 229 3,798 3,567
Gift-aided donations 1,250 1,250 0
Special collections 438 438 1,153
Gift aid recoverable 2,589 1,307 3,896 2,679
Other donations 6,294 5,500 11,794 13,595
Legacies 0 2,000
Other income 1,601 1,601 1,299
70,110 7,474 77,584 66,550
4b Other voluntary incoming resources
Grants:
Follett Trust - for Outreach 4,000 4,000 4,000
St Mary's & St Martin's Preservation Trust 22,000 22,000
22,000 4,000 26,000 4,000
4c Income from investments
Bank Interest 1,561 409 1,969 1,879
1,561 409 1,969 1,879
4d Income from charitable and ancillary trading
Parish Centre lettings 15,102 15,102 12,144
Parish News advertising 7,397 7,397 5,878
Parish News sales 4,785 4,785 4818
Fees forweddings & funerals 3,384 3,384 3,775
Filming at St Mary's 0 2,350
Fundraising activities 1,446 1,446 1,168
32,114 0 32,114 30,132
4e OTHER INCOMING RESOURCES
0 0
TOTAL INCOMING
RESOURCES 125,785 11,883 137,668 102,562

Page 5

KNEBWORTH PAROCHIAL CHURCH COUNCIL RESOURCES USED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

Note Unrestricted Restricted Endowment Total Total
funds funds funds 2024 2023
£ £ £ £ £
5a_ Grants (see also Note 6)
Missionary and charitable giving 0 1,355 1,355 315
Special Collections and events 438 438 1,153
0) 1,793 0 1,793 1,468
5b Activities relating directly to thework ofthe Church
Ministry:
- Parish Share 59,787 59,787 46,000
- Clergy Expenses 0 0 0
- Visiting Ministers 0 0 0
Upkeep of services 225 225 468
Pastoral care social activities 0 329 329 59
Youth and children 873 873 1,043
Parish News printing and expenses 7,980 7,980 8,220
Church buildings:
- insurance 4,217 4,217 3,967
- maintenance 34,421 2,000 36,421 17,663
- churchyard 0 0 1,918
- servicing oforgans 647 647 628
- depreciation ofAV system 106 106 $s)
- power & other running costs 4,085 4,085 3,789
Parish Centre:
- insurance 1,000 1,000 1,000
- maintenance 2,906 2,906 2,222
- cleaning 2,786 2,786 2,314
- power & other running costs 4,641 4,641 4,884
122,695 3,308 0 126,003 94,183
5c Church management and administration
Church Office 3,980 3,980 3,508
Subscriptions and Music Licences 259 259 442
Depreciation of equipment 709 709 639
Sundry Expenses 250 250 679
5,198 0 0 5,198 5,269
TOTALRESOURCESUSED 127,894 5,101 0 132,994 100,920

Page 6

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KNEBWORTH PAROCHIAL CHURCH COUNCIL

NOTES TO THE NOTES TO THE FINANCIAL STATEMENTS FINANCIAL STATEMENTS FINANCIAL STATEMENTS FINANCIAL STATEMENTS FINANCIAL STATEMENTS FINANCIAL STATEMENTS
FORTHE YEAR ENDED 31ST DECEMBER 2024
Note Unrestricted Restricted Total
funds funds
£ £ £
6 GRANTS MADE
From PCC funds:
Knebworth Youth Project 1,000 1,000
Worldshare 300 300
Beds & Herts Historic Churches 40 40
Christian Aid 15 15
1,355 1,355
Special Collections:
Bridgebuilders 288 288
Children's Society 88 88
Dementia UK 62 62
438 438
Further Christian Aid collections are not recorded here.
7 FIXEDASSETS StMary's
Organ
.
,
CMiceequipt
Sound
stem
tal
tht
£ £ £ £
Cost
at 1.1.2024 4,233 6,338 7,174 17,745
Additions in year 0
at 31.12.2024 4,233 6,338 7,174 17,745
Depreciation
at 1.1.2024 4,233 4,152 6,126 14,511
Charge for year 709 106 815
at 31.12.2024 4,233 4,861 6,232 15,326
Net Book Value
at 1.1.2024 0 2,186 1,048 3,234
at 31.12.2024 0 1,476 942 2,419
Individual Net Book Values:
Photocopier 905
Payaz machines 572
AV Equipment (Destiny Entertainment) 942
2,419
Allotherassetsarefullydepreciated

Note

Page 7

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KNEBWORTH PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

Note

8 CASH IN HAND 2024 2023
£ £
Barclays - main current account 11,294 3,917
Barclays - Parish Centre Lets account 4,928 135
Barclays - immediate notice deposit account 269 20,106
Cash in hand 98 99
16,588 24,257
9 DEBTORS 2024 2023
£ £
Income tax recoverable - Gift Aid 4,968 2,927
St Mary's & St Martin's Preservation Trust 22,664 664
Listed Place ofWorship fund -VAT reclaim 6,076
Other debtors 287
2023 cash banked in 2024 525
33,995 4,115
10 CREDITORS AND ACCRUALS 2024 2023
£ £
St Martin's Roof repair 11,000
Other accrued costs - mainlyvarious building repairs 10,248 4,955
DBF - Fees forWeddings and Funerals 39 149
Herts County Council grant received but not yet spent 289 289
Wedding deposits 100
Other creditors 1,652 350
12,228 16,843

Page 8

KNEBWORTH PAROCHIAL CHURCH COUNCIL

TREASURER’S REPORT

The financial situation as reflected in the 2024 accounts gives us cause for thankfulness and some joy. Regular giving is well up on the previous year. The PCC has been able to absorb some heavy essential buildings costs: the St Martin’s roof has been repaired (albeit with the help of a grant from the Preservation Trust) and some important electrical updates have been done in all three of our buildings. Parish Centre lettings are at an all-time high. People responded generously to the appeal to fund new blocks to the St Martin’s porch (work still pending though at time of writing!), and the wonderful volunteering that goes on, for example at Burns Night last year and on Pancake Day, not just provides great community occasions but also brings in some useful income.

The general fund closed with a deficit of just over £2,000 for the year after paying our Parish Share in full for the first time in several years. This is an important marker as we strive to play our full part in the life not just of the church here in Knebworth but also within the wider deanery and diocese.

As for other funds, some wonderful restricted donations were received; the PCC now has nearly £10,000 of restricted funds available to improve lighting and audio-visual equipment at St Martin’s.

In my capacity as Treasurer may | express my thanks to all who give so generously and unconditionally in support of the Christian mission of our parish.

“All things come from you O Lord, and of your own do we give back to you.”

William Anderson, Hon. Treasurer March 17" 2025

Page 9

Independent Examiner's Report to the Trustees of Knebworth Parochial Church Council, charity number 1133728 I report to the trustees on my examination of the accounts of the above st charity and Treasurer's Report for the year ended 31 December 2024 set out on pages 1 to 9. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the PCC'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confinn that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with Section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the fonn and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: Iq'A J2025 Name: O L.13oicLLG 14/4Af