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2024-12-31-accounts

Christ Church WsM

2024 Accounts

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Weston-super-Mare Charity number: 1134074

Christ Church WsM

Sofa Separate Designated

For the period from 01 January 2024 to 31 December 2024

Unrestricted Designated Restricted Total Prior year
funds funds funds funds total funds
Income and endowments from:
Donations and legacies 136,520 5,000 9,621 151,142 149,924
Income from charitable activities 13,858 8 715 14,581 14,851
Other trading activities 12,449 12,449 12,435
Investments 3,472 273 3,745 2,203
Other income 534 534 3,328
Total income 166,299 5,542 10,609 182,450 182,741
Expenditure on:
Raising funds 81 81 117
Expenditure on charitable activities 162,873 2,853 12,656 178,382 182,579
Other expenditure 381 381 227
Total expenditure 163,334 2,853 12,656 178,843 182,922
Net income / (expenditure) resources before transfer 2,965 2,689 (2,047) 3,607 (182)
Transfers:
Gross transfers between funds - in 962 962 7,918
Gross transfers between funds - out (962) (962) (7,918)
Other recognised gains / losses
Gains/losses on investment assets
Gains on revaluation,fixed assets,charity's own use 193 193 718
Net movement in funds 2,965 3,651 (2,816) 3,800 536
Reconciliation of funds
Total funds brought forward 15,576 40,982 24,890 81,447 80,911
Total funds carried forward 18,541 44,633 22,074 85,247 81,447
Represented by
Unrestricted
General fund 18,541 18,541 15,576
Designated
Ambassadors Group (8) (8)
Door And Access Fund 1,496 1,496
Heating & Lighting 22,500 22,500 22,500
Ladies Togeteher 172 172 142
Legacies 19,193 19,193 15,228
Maintenance (D) 1,281 1,281 3,112
Restricted
Active Mens Group 59 59 59
Agency collection (0) (0)
Care Fund 11,090 11,090 10,527
Door Fund 4,141
Families and Young People 7,682 7,682 6,920
General Maintenance (R) 3,243 3,243 3,243
Spring Harvest 0 0 0

There may be minor discrepancies in the totals if the pence are not being shown

(27 January 2025 5:24 pm) Page 1 of 1

Christ Church WsM

Balance Sheet (Summary)

As at
31/12/2024
As at
31/12/2023
Fixed assets
Current assets
Investments
Cash At Bank And In Hand
Liabilities
Creditors: Amounts Falling Due In One Year
Net current assets less current liabilities
Total assets less current liabilities
Liabilities
Total net assets less liabilities
Represented by
Unrestricted
Unrestricted - General Funds
Designated
Designated - Ambassadors Group
Designated - Door And Access Fund
Designated - Heating & Lighting
Designated - Ladies Togeteher
Designated - Legacies
Designated - Maintenance (D)
Restricted
Restricted - Active Mens Group
Restricted - Agency collection
Restricted - Care Fund
Restricted - Door Fund
Restricted - Families and Young People
Restricted - General Maintenance (R)
Restricted - Spring Harvest
Fund Totals
8,723
77,954
86,677
1,429
1,429
85,247
85,247
85,247
18,541
(8)
1,496
22,500
172
19,193
1,281
59
(0)
11,090
7,682
3,243
0
85,247
8,530
73,206
81,736
289
289
81,447
81,447
81,447
15,576
22,500
142
15,228
3,112
59
10,527
4,141
6,920
3,243
0
81,447

(27 January 2025 5:26 pm) Page 1 of 1

Christ Church WsM

Statement of Assets and Liabilities (by fund) As at: 31 December 2024

Balance
Previous
balance
Current Asset
AMG Ca: Active Men's Group Petty Cash / Float
Active Mens Group
Restricted
AVA: Amazon Voucher - Administrator
General fund
Unrestricted
CA: NWB Current Account
Ambassadors Group
Designated
Ladies Togeteher
Designated
Door Fund
Restricted
Families and Young People
Restricted
General fund
Unrestricted
Maintenance (D)
Designated
Active Mens Group
Restricted
Care Fund
Restricted
Agency collection
Restricted
CAT: Catering Petty Cash
General fund
Unrestricted
DEP: CBF Church of England Deposit Fund
Door And Access Fund
Designated
Door Fund
Restricted
Families and Young People
Restricted
General fund
Unrestricted
Heating & Lighting
Designated
Legacies
Designated
Maintenance (D)
Designated
Active Mens Group
Restricted
General Maintenance (R)
Restricted
Spring Harvest
Restricted
Agency collection
Restricted
FYCMAMAZ: FYCM Amazon balance
General fund
Unrestricted
GCMR: Greville Charity - Mission Room & Relief
Care Fund
Restricted
GCPW: Greville Charity - Poor Women
General fund
Unrestricted
Care Fund
Restricted
24
24
24
24
76
71
76
71
(8)
172
715
555
1,400
9,046
713
1,831
35
5
97
25
993
284
10,891
4,973
53
53
1,496
3,426
7,127
5,427
8,720
14,360
22,500
22,500
19,193
15,228
1,281
1,281
30
3,243
3,243
0
0
436
63,995
65,495
306
203
306
203
4,342
4,246
4,342
4,246
224
224
4,157
4,060

(27 January 2025 5:29 pm) Page 1 of 2

Previous Balance balance

4,381 4,284
LT: Ladies Together Bank Account
Ladies Togeteher Designated 142
142
NWCF: NWB Reserve - Care Fund
Care Fund Restricted 2,494 2,196
2,494 2,196
PC: Office Petty Cash
Families and Young People Restricted 90
General fund Unrestricted 112 (62)
Agency collection Restricted 5
112 33
TSV: Toddlers shopping vouchers
Families and Young People Restricted 3
General fund Unrestricted 56 15
56 18
Current Asset 86,677 81,736
Liability
6699: Agency collections
Agency collection Restricted 1,429 289
1,429 289
Liability 1,429 289
Grand Total 85,247 81,447

(27 January 2025 5:29 pm) Page 2 of 2

FINANCIAL REVIEW AND FUTURE DEVELOPMENTS

In 2024 the PCC decided that they could not meet the full request of £99,933 from the diocese for the Parish Share so the PCC reduced the amount to be paid by £15,000. All other bills were paid in full, and at the end of the year General Fund income was £2,965 greater than expenditure. We entered 2025 with £18,541 in the General Fund.

Across all funds, income was £182,450 and expenditure was £178,843.

The Treasurer, David White, kept the PCC members fully informed during the past year, with copies of actual against budget figures sent out ready for each meeting, where there is opportunity to explain, analyse and discuss. At the beginning of the year the Treasurer and the Vicar drew up a draft budget which was presented to the PCC in January for discussion, amendment and ratification. The minutes of each meeting are posted at the back of church for the congregation to read and the Treasurer is happy to discuss any issues that may arise.

A legacy of £5,000 was received and was added to the Legacy Fund. £1,035 of this was used to pay for AV Repairs.

There remains £22,500 in the heating and lighting fund for future heating replacement at 31 December 2024, included in unrestricted but designated funds.

The 2025 budget has been agreed by the PCC and is again a break-even budget. Baths and Wells have reconfigured the way they calculate Parish Share and we plan to pay £84,933 in 2025, the same amount as we paid in 2024. This includes making up the 2024 £15,000 shortfall. This is higher than the lowest amount of Parish Share requested in several options presented by the diocese.

Other expenditure is expected to rise in 2025, particularly staff costs paid by the church as the Living Wage is increasing by 6.7% in April and it a basis of calculating the salaries paid.

Due largely to deaths, people leaving / moving away, changes in financial circumstances, net income from standing orders and the Parish Giving Scheme fell over 2024 by about £1,085 per month. With the increased costs that we face, the PCC have agreed to a financial appeal to take place in March 2025.

2025 General Fund Budget

2025 Budget 2024 Actual
INCOME
GF01 Donations 3,540 4,865
GF02 Grants - -
GF03 Legacies - -
GF04 Church Collections 110,878 108,151
GF05 Tax Recovered 22,515 22,470
GF06 Church Events Income - 2,682
GF07 Fund Raising 1,748 1,729
GF08 Baby& Toddler GroupIncome 1,196 1,280
GF09 Church Activities Inc 2,734 2,835
GF10 Investment Income 3,504 3,472
GF11 LettingIncome 11,039 12,449
GF12 Parochial Fees Received 4,514 5,052
GF13 VoluntaryReceipts - Mission 50 35
GF14 Reimbursements 872 1,279
INCOME TOTAL 162,590 166,299
EPENDITURE
GF51 Mission & Outreach 13,535 13,556
GF52 FamilyYouth Children Ministry 1,215 1,215
GF53 Baby& Toddler GroupExpenditure 887 870
GF54 Church Activities Exp 1,811 1,900
GF55 Church Service Expenses 1,254 1,230
GF56 Church Events Exp - 1,968
GF57 Fund RaisingCosts 82 81
GF58 Heat,Light & Power 11,943 11,922
GF59 Admin expenses 5,992 5,602
GF60 Independent Examination Fee 65 60
GF61 Repairs & Maintenance 6,407 6,293
GF62 Parochial Fees Paid 2,984 2,925
GF63 Staff Costs 28,830 26,873
GF64 Clergy& Staff expenses 2,651 3,484
GF65 Diocesan Parish Share 84,933 84,933
GF66 VoluntaryPayments - Mission - 35
GF67 Reimbursements / SundryPayments - 387
EPENDITURE TOTAL 162,590 163,334

Notes to accompany the Accounts: End of December 2024

General Fund Summary for 2024

The PCC set a break-even General Fund budget for 2024.

Income was budgeted at £177,663. Actual income was £166,299. Details are shown below.

Budget group Budget Actual Variance
GF01 Donations 7,087 4,865 -2,222
GF02 Grants - - -
GF03 Legacies 1,000 - -1,000
GF04 Church Collections 116,642 108,151 -8,491
GF05 Tax Recovered 27,137 22,470 -4,666
GF06 Church Events Income - 2,682 2,682
GF07 Fund Raising 1,816 1,729 -87
GF08 Baby & Toddler Group Income 1,150 1,280 130
GF09 Church Activities Inc 2,081 2,835 754
GF10 Investment Income 2,232 3,472 1,240
GF11 Letting Income 12,958 12,449 -510
GF12 Parochial Fees Received 4,470 5,052 582
GF13 Voluntary Receipts-Mission 200 35 -165
GF14 Reimbursements 891 1,279 388
Income- totals 177,663 166,299 -11,364
o Bankers Orders £102,135
o Plate Cash eligible for Gift Aid £2,891
o Parish Giving Scheme £2,107
o Card donations £648
o Plate Other £369

Expenditure was budgeted at £177,660. Actual expenditure was £163,334. Details are shown below.

Budget group Budget Actual Variance
GF51 Mission & Outreach 13,556 13,556 -
GF52 Family Youth Children Ministry 1,619 1,215 403
GF53 Baby & Toddler Group Expenditure 995 870 125
GF54 Church Activities Exp 1,228 1,900 -672
GF55 Church Service Expenses 1,188 1,230 -42
GF56 Church Events Exp - 1,968 -1,968
GF57 Fund Raising Costs 100 81 19
GF58 Energy, water & Insurance 13,076 11,922 1,154
GF59 Admin expenses 5,776 5,602 175
GF60 Independent Examination Fee 70 60 10
GF61 Repairs & Maintenance 6,197 6,293 -96
GF62 Parochial Fees Paid 3,815 2,925 890
GF63 Staff Costs 26,343 26,873 -530
GF64 Clergy & Staff expenses 3,764 3,484 280
GF65 Diocesan Parish Share 99,933 84,933 15,000
GF66 Voluntary Payments-Mission - 35 -35
GF67 Reimbursements / Sundry Payments - 387 -387
Expenditure- totals 177,660 163,334 14,326

These figures gave a surplus of £2,965.

Mission and outreach expenditure was broken down as:

Budget Actual Variance
Mission & Outreach
5001: A Page Mission 2,500 2,600 100
5002: Alpha Course 200
195

-5
5005: CAP-Destiny Church 2,000
2,100

100
5006: CITA 400
500

100
5007: CPAS Camp 500 633 133
5008: Holiday Club: Mission Spend 450
181

-269
5009: Interserve: Lucy 2,400
3,150

750
5011: THE POTTERS / PAGASA 1,400
1,500

100
5012: Lightfest 100 100 0
5016: Operation Christmas Child - - 0
5017: Locking Deanery 330
80

-250
5023: FYCM (Mission) 750
305

-445
5024: Helen Morrisey-Friends Int'l 1,400 1,500 100
5099: Mission: Other 1,126
712

-414
Total 13,556
13,556

Other Funds: Designated (D) or Restricted (R)

Income Budget Actual Variance
D02 Grants 534 534
D03 Legacies 5,000 5,000
D06 Church Events Income 8 8
R01 Donations 8,534 8,437 -97
R05 Tax Recovered 1,139 1,184 45
R06 Church Events Income 230 230
R10 Investment Income 268 273 5
R14 Reimbursements 485 485
Income- totals 9,941 16,151 6,210
Expenditure Budget Actual Variance

D54 Church Activities Exp
-30 30
D56 Church Events Expenditure 16 -16
D61 Repairs & Maintenance 1,831 2,866 -1,035
R56 Church Events exp 230 -230
R61 Repairs & Maintenance 5,341 3,204 2,137
R63 Staff Costs 8,485 8,684 -199
R67 Reimbursed / Sundry payments 485 -485
R68 Care Fund payments 53 -53
Expenditure- totals 15,657 15,508 149

The Restricted Donations were for:

Fund
Care Fund-Restricted
Family Ministry-Restricted
Amount
120
8,317
8,437

The Staff Costs all related to FYCM.

Repairs and Maintenance items were:

AV repairs and maintenance 2,866
Door Fund payments 3,204

Church Funds at the end of 2024

Fund Balance
Heating& Lighting: Designated 22,500
Legacies: Designated 19,193
General fund: Unrestricted 18,541
Care Fund: Restricted 11,090
Families and YoungPeople: Restricted 7,682
General Maintenance(R): Restricted 3,243
Door & Access Fund: Restricted 1,496
Maintenance(D): Designated 1,281
Ladies Together: Designated 172
Active Men’s Group: Restricted 59
SpringHarvest: Restricted 0
Ambassadors Group: Designated -8
Total 85,249

The fund that pays our Family Worker is healthy holding £7,682. It pays out £737 a month and has regular income of £787 a month.

The Care Fund’s balance currently stands at £11,090; £2,591 in its bank account and £8,499 in endowment investments that generate income.

Other funds not in the accounts

Over the year we handled some funds that were never ‘ours’. We acted as agents and passed all of the income on. At the end of the year we were holding £1,430 for Repair Café.

Christ Church WsM

Analysis of income and expenditure Selected period: 01 January 2024 to 31 December 2024

Total
General
Designated
Restricted
Endowment
This year
Last year
Income and endowments from:
Donations and legacies
4001 - Care Fund Donations
4003 - Family Ministry
4004 - Family Ministry & Youth Worker
4005 - Youth Worker
4007 - Other Donations
4008 - Parish Giving Scheme Donations
4009 - Parish Giving Scheme Gift Aid
4011 - Online donations
4012 - Card donations
4200 - Legacies
4301 - Bankers Orders
4303 - Plate Cash GASD
4304 - Plate Other
4351 - Tax Recovered Under Gift Aid
4951 - Reimbursements - Emmanuel PCC
Donations and legacies Totals
Income from charitable activities
4402 - Spring Harvest
4403 - House Party
4404 - Trip / Visit income
4501 - Christmas Fayre
4502 - Open Gardens
4504 - Sales of cards etc
4505 - Give As You Live income
4601 - Baby & Toddler Group Income
4602 - Admin Work
4603 - Bible Notes
4604 - Repair Cafe income
4605 - Catering
4609 - Photocopies
4612 - Ladies Together income
4613 - Book Club income
4614 - LIGHTFEST TICKETS
4615 - FYCM Event Inc (Not LightFest)
4901 - Parochial Fees Received
4921 - Vol Rec:Mission - Alpha
4924 - Vol Rec:Mission - Holiday Club
4927 - Vol Rec:Mission - Lightfest
4945 - Vol Rec:Mission - Afghanistan
4955 - Larissa Trust Gift
Income from charitable activities Totals
120
120
120
103
8,297
8,400
7,624
36
36
264
300
4,216
20
4,236
8,047
2,107
2,107
528
528
511
511
3,008
648
648
728
5,000
5,000
22
102,135
102,135
101,133
2,891
2,891
2,902
369
369
826
21,943
1,184
23,127
24,069
1,034
1,034
882
136,520
5,000
9,621
151,142
149,924
1,143
2,325
2,325
357
8
55
420
296
1,161
1,161
1,183
495
495
531
73
73
141
16
1,280
1,280
1,132
1,200
1,200
1,200
421
421
394
1,080
364
175
539
1,435
572
572
229
207
73
73
143
143
61
61
82
5,052
5,052
5,656
82
45
25
25
10
10
245
485
730
13,858
8
715
14,581
14,851

(27 January 2025 5:22 pm) Page 1 of 4

Total
General
Designated
Restricted
Endowment
This year
Last year
Other trading activities
4801 - Letting Income - Misc
4802 - Letting Income - Playgroup
4804 - Letting income - againgst bills
Other trading activities Totals
Investments
4701 - Bank Interest
4702 - Grev Mission Room Investment Income
4703 - Grev Poorwomen Investment Income
4704 - CBF Interest
Investments Totals
Other income
4104 - Grant: General Fund
4954 - Insurance claim: income
Other income Totals
Income and endowments Grand totals
1,522
1,522
1,442
10,689
10,689
10,766
238
238
227
12,449
12,449
12,435
228
36
264
228
118
118
117
119
119
118
3,244
3,244
1,740
3,472
273
3,745
2,203
534
534
3,328
534
534
3,328
166,299
5,542
10,609
182,450
182,741

Expenditure on:

Raising funds
6101 - Christmas Fayre
Raising funds Totals
Expenditure on charitable activities
5001 - A Page Mission
5002 - Alpha Course
5005 - CAP - Destiny Church
5006 - CITA
5007 - CPAS Camp
5008 - Holiday Club: Mission Spend
5009 - Interserve: Lucy
5011 - THE POTTERS / PAGASA
5012 - Lightfest
5016 - Operation Christmas Child
5017 - Locking Deanery
5023 - FYCM (Mission)
5024 - Helen Morrisey - Friends Int'l
5099 - Mission: Unallocated
5102 - Youth Church
5104 - JAM Club
5109 - Faith at Home
5110 - Transition Gift Books
5111 - Subscriptions and Licences
5112 - FM Events: Easter
5114 - FM Events: LightFest
5115 - FM Events: Other
81
81
117
81
81
117
2,600
2,600
2,400
195
195
122
2,100
2,100
1,800
500
500
360
633
633
500
181
181
176
3,150
3,150
1,798
1,500
1,500
1,200
100
100
400
80
80
300
305
305
1,500
1,500
1,200
712
712
366
317
317
231
264
182
182
240
49
49
41
467
467
493
203
200
200
31

(27 January 2025 5:22 pm) Page 2 of 4

Total
General Designated Restricted Endowment This year Last year
5201 - Baby & Toddler Group Expenditure 870 870 994
5202 - Bible Notes 775 775 442
5203 - Book Club purchases 74 74
5204 - Catering 762 230 992 1,445
5206 - REPAIR CAFE COSTS 1,475
5208 - CARE FUND PAYMENT 53 53 1,042
5210 - Ladies Together Running Costs (30) (30) 200
5211 - Ladies Together Donation Made 125
5212 - Congregational Courses costs 50 50 167
5301 - Common Worship 12 12 11
5302 - Gifts to Congregation 147 147 144
5303 - Hymn Books/Music 723 723 549
5304 - Miscellaneous Service Expenses 261 261 218
5305 - Communion Consumables 42 42 88
5306 - Candles 45 45 51
6002 - Spring Harvest 1,843
6004 - Church Weekend At Home 1,643 1,643
6005 - Trip exp 325 16 341 306
7101 - Electricity 4,630 4,630 4,283
7102 - Gas 2,889 2,889 2,574
7103 - Insurance 3,566 3,566 2,812
7104 - Water 838 838 184
7301 - Computer Expenses 872 872 311
7302 - Miscellaneous Admin 6 6 3
7303 - Photocopier Copy Charge 834 834 657
7304 - Photocopier Rental 1,660 1,660 2,110
7305 - Postage 20
7306 - Stationery & Printing 380 380 451
7307 - Telephone 591 591 267
7309 - Treasurer 300 300 224
7310 - Bank Charges 452 452 475
7311 - Web presence 507 507 378
7350 - Independent Examination Fee 60 60 55
7501 - Cleaning Materials 282 282 72
7502 - Consumables & Hygiene 456 456 506
7503 - Gardening 120 120 200
7504 - Heating 436 436 1,080
7505 - Miscellaneous Repairs 243 243 75
7506 - Redecoration Materials 135 135 135
7507 - Repairs - Church Building 12 12 4,735
7509 - Repairs - Spire Centre 16 16 156
7510 - Sanitary Contract 20 20 85
7511 - Security 353 353 322
7512 - Window Cleaning 140 140 140
7514 - Health & Safety 1,759 1,759 1,972
7516 - Furniture, Fittings & Equipment 176 3,204 3,380 4,250
7517 - Quinquennial Inspection Report 1,211 1,211
7518 - AV repairs 935 2,866 3,801 348
7701 - Parochial Fees Paid 2,925 2,925 3,885
7801 - Admin Salaries 16,571 16,571 15,330
7802 - Cleaner 3,068 3,068 2,864
7803 - Employee Income Tax 2,424 2,424 1,832

(27 January 2025 5:22 pm) Page 3 of 4

Total

Total
General
Designated
Restricted
Endowment
This year
Last year
7804 - Employee NI
7805 - Employee Pension
7806 - Employer Pension
7807 - Family Ministry Salaries
7811 - Musical Director
7812 - Payroll costs
7901 - Curate's Expenses
7903 - Vicar's Expenses
7904 - Training
8101 - Diocesan Parish Share
8126 - R Mission payment: Lightfest
8141 - R Mission Paymemnt: Afghanistan Appeal
8143 - R Mission Paymemnt: Alpha Course (from d
8154 - LARISSA GIFT
Expenditure on charitable activities Totals
Other expenditure
5209 - Lettings: Costs involved
8151 - Reimbursements - Emmanuel PCC
Other expenditure Totals
Expenditure Grand totals
560
560
611
769
769
707
769
769
707
8,684
8,684
8,097
2,467
2,467
2,266
245
245
245
464
464
609
3,020
3,020
3,367
36
84,933
84,933
91,855
25
25
10
10
63
245
485
730
162,873
2,853
12,656
178,382
182,579
239
239
227
142
142
381
381
227
163,334
2,853
12,656
178,843
182,922

(27 January 2025 5:22 pm) Page 4 of 4

Enclosure 1 to Leddy/IE/ChristChurch Dated 12 March 2025

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH

I report on the accounts of the Parochial Church Council of the Ecclesiastical Parish of Christ Church for the 12 months ended 31[st] December 2024, which are set on pages 1 to 2.

Respective responsibilities of trustees and independent examiner

As trustees of the charity, the members of the Parochial Church Council of the Ecclesiastical Parish of Christ Church are responsible for the preparation of the accounts. The members of the PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an IE is needed. The Charity is preparing Receipts and Payments Accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants (CIMA).

Having satisfied myself that the charity is not subject to audit and is eligible for IE, it is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the CC. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s unqualified statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

John Leddy FCMA CGMA CPFA 5 Cedarn Court

Manor Gardens Kewstoke Weston super Mare BS22 9XU

John Leddy

John Leddy 12[th] March 2025