St Leonard’s Church Chesham Bois
TRUSTEES’ ANNUAL REPORT & ACCOUNTS For the Year Ended 31[st] December 2024
Registered Charity Number 1134113
Contents
Trustees’ Annual Report Pages 1-10 Independent Examiner’s Report Page 11 Statement of Financial Activities Pages 12-23
ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
ST LEONARD’S CHURCH, CHESHAM BOIS
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2024
REGISTERED CHARITY 1134113
OBJECTIVES & ACTIVITIES
The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.
The PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic and social.
We focus on Jesus because he defines our identity. The Father shows us what to do, we trust him in all circumstances and we expect to see the Kingdom manifest. We seek to maintain the values, vision and mission of the Parish.
Quinquennial inspection repairs are normally addressed along with other items including ongoing maintenance items.
The PCC also has ongoing maintenance responsibility for the Parish Centre and 19 Stubbs End Close.
CHURCH ACTIVITIES
Sunday January - 8.30am Morning Prayer or BCP Holy Communion in Church (online and in person) September 10.30am Family Celebration in Church (online and in person) 7.00pm Encounter (Fortnightly) in Church October - 10.30am Family Celebration in Church (online and in person) ~~ptf]~~ December 7.00pm Encounter (Fortnightly) in Church A variety of other meetings and youth and children’s activities took place during the week including other services, fellowship groups and young people’s and children’s meetings as below. Youth and Children’s activities Home groups Training Prayer groups ~~ee~~
We rely very heavily upon and are indebted to the voluntary effort and resources of our membership, particularly those who support the youth minister and children’s minister to run all the activities on Sundays as well as during the week. We are also grateful for the voluntary effort of the teams that perform many and varied tasks in and around the parish. We continue to provide online services to those who are unwell, receiving treatment or who are away from the parish.
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
PUBLIC BENEFIT
The PCC has referred to the guidance in the Charity Commission’s General Guidance on Public Benefit when reviewing its aims and objectives and in planning its future activities. In particular the PCC considers how planned activities will contribute to the aims and objectives it has set.
The Church of St. Leonard’s Chesham Bois has a public duty and charge to the ‘cure of souls’ for the associated ecclesiastical parish. The overall ministry and work of the PCC, the clergy and staff routinely embraces this charge. All services and the majority of activities are accessible and open to our local and wider community with the sermons also available online. As an Anglican Church we serve parishioners through arranging baptism, funeral, and wedding ceremonies which includes wedding preparation. We recognise that in following Jesus it is possible to live in a community that not only builds up and strengthens our members but can also be a blessing to the wider community in which we live. Normal activities would include involvement and integration with Chesham Bois CE School, including curriculum support, pastoral support and school assemblies. The pupils also visit the church for services four times a year, Harvest, Christmas, Easter and end of year.
ACHIEVEMENTS & PERFORMANCE
The Electoral Roll was updated in April 2024 for the APCM and recorded 100 members.
In 2024 there were: -
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2 Baptisms
0 Dedications
1 Weddings
8 Funerals
1 Burial of ashes
_
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Our understanding is that as Christians, our life together is expressed in community and this is most readily realised in smaller group meetings beyond Sunday services. These groups are committed to realising in practice the values of the church. We have 5 adult home groups and 2 youth groups.
STAFF AND LEADERSHIP
The staff and leadership teams comprise:
| Laurie Clow Ruth Leach Alice Somervell Bekki Hadley Jonny Somervell Jackie Lambert Peter Flory Diana Wright Denise Kolb |
Rector Office Manager, Freedom Prayer Coordinator and Rector’s PA Administrator and Events Coordinator (maternity leave January to October) Children & Families Worker Worship Pastor/Youth Worship/Youth Pastor Licensed Lay Minister Licensed Lay Minister Prophet Parish Safeguarding Officer |
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
PCC
The PCC met 7 times during the year. The average level of attendance was 76%. Matters considered during the year are tabulated below.
Budgets and expenditure Health and Safety, Risk Assessments and Safeguarding Maryland – the Maryland celebration and Nativity as a result of closure Financial matters including CCT property rentals, staff costs Mission and our Kingdom Partners Children’s and Youth work Church Property Maintenance Staff Matters including office members PCC Committees Parish Centre redevelopment Parish Council Office rental in the parish centre Church weekend away One-off Financial gifts and support of Church members and other Churches, Budgets Parish Center hire Deanery Synod updates Church policies
MISSION & TRAINING
The church membership were involved with the following activities during the course of the year: -
Seniors’ Ministry with other churches in Amersham Freedom Prayer Youth Ministry (including weekend away and Limitless) Junior Children’s’ Holiday Activities Homegroups ~~a~~
These and other activities are fully reported in the APCM Annual Report Booklet.
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
FINANCIAL REVIEW
The PCC accounts for the year 2024 are attached and have been duly examined and approved.
The accounts indicate an increase in the level of income in 2024 over 2023 and a decrease in the expenditure of the Council in 2024 over 2023.
The overall normal expenditure is less than normal income.
The ongoing financial commitments of the PCC are related to the continued ministry of the church, its members and payment of employed staff that support them and to the maintenance and fabric of the buildings.
In 2024, one children and families worker was housed in 19 Stubbs End Close. Council tax for 19 Stubbs End Close is met by the PCC. This property is occupied by annual licence from the Chiltern Christian Trust.
The PCC paid the Parish Share in full in 2024.
The PCC Parish Centre Fund sustained a loss at the end of the year. This, like the church building costs, has been heavily impacted by rising fuel costs. The PCC are actively involved in negotiations to increase rental income.
RESERVES POLICY
In January 2021, the PCC set the reserve policy level at £60,000 following the annual review.
This is set at a suitable amount to cover general operational expenditure for three months excluding the Parish Share.
At the end of 2024 the general unrestricted funds available to the PCC amounted to £50,841.92. The PCC recognises that this figure is below the stated reserve policy level, but considers the church viable.
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
STRUCTURE, GOVERNANCE & 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 became a registered charity with the Charity Commission on the 5[th] February 2010.
Members of the PCC are either ex-officio, elected by the Annual Parochial Church Meeting (APCM) or co-opted in accordance with the Church Representation Rules.
Policies and procedures for Health & Safety, Disability Discrimination legislation and Safeguarding are regularly reviewed. The PCC applies the Diocese of Oxford Safeguarding Policy and the Safeguarding Representative is Denise Kolb.
A review of the major risks was undertaken and a risk register with action plan exists and is held by the Office Manager.
Illustrative diagram showing the current structures, roles and responsibilities.
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024 The PCC operated with four main committees in 2024 Standing Committee Standing committee is the executive committee of the PCC. It has Chair: Rector power to transact the business of the PCC between PCC meetings, subject to any parameters set by the Council including spending up to £400. Standing committee shapes the agenda for PCC meetings. Mission Committee This committee oversees the mission support function of the Church, Chair: Rector supporting individuals, societies and projects at home and overseas. It recommends the allocation of funds to the PCC and is responsible for the distribution of these monies. Fabric Committee This committee oversees the repair and maintenance of all the church Chair: Rector properties advising and making recommendations to the PCC. Safeguarding Committee This committee oversees the safeguarding of all activities within the Chair: Rector church and ensures it adheres to Diocesan policy and the law. ~~|~~
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| ST LEONARD’S CHURCH, CHESHAM BOIS | |||||
|---|---|---|---|---|---|
| TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 | |||||
| REFERENCE & ADMINISTRATIVE DETAILS | |||||
| Full Name The Parochial Church Council of St. Leonard’s Chesham Bois Church Address High Bois Lane, Chesham Bois, Amersham, Buckinghamshire, HP6 6DG Correspondence Address The Church Office, Parish Centre, Glebe Way, Chesham Bois, Amersham, Buckinghamshire, HP6 5ND Bank Address TSB Bank, PO Box 373, Leeds, LS14 9GQ Independent Examiner John Caladine, Caladine Ltd, Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF Rector Revd Laurie Clow ~~=~~ |
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| MEMBERSHIP OF THE PAROCHIAL CHURCH COUNCIL DURING 2024 | |||||
| Rector (Chairman) | Revd Laurie Clow | ||||
| Licensed Lay Ministers | Licensed Lay Ministers Jackie Lambert Peter Flory |
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| Churchwardens | Samantha McEwen Alison Greenhalgh |
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| PCC Secretary | Gillian Hafner | ||||
| PCC Treasurer | Tom Brewer | ||||
| Diocesan Representatives Peter Flory |
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| Deanery Representatives Jackie Lambert Peter Flory |
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| Lay Representatives | Elected | ||||
| 2020 Katie Flory Alison Greenhalgh |
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| 2021 Marion Campbell-Brown~ Malcolm Hafner~ |
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| Samantha McEwen | |||||
| 2022 Alan Lewis |
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| 2023 Stephen Pimenta Tom Brewer |
Paul Evans | ||||
| Gillian Hafner Jennifer Sawyer |
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| 2024 Paul Chiappetti* |
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| ~ Until 15th April 2024 | |||||
| * From APCM Meeting 15th April 2024 |
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The members of the Parochial Church Council are required to prepare financial statements each year. These give a true and fair view of the Parochial Church Council’s financial activities during the year and of its financial position at year end. In preparing financial statements giving a true and fair view, the members should follow best practice and:
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Parochial Church Council will continue in operation.
The members of the Parochial Church Council are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Parochial Church Council and which enable them to ascertain the financial position of the Parochial Church Council and ensure that the financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. They are also responsible for safeguarding the assets of the Parochial Church Council and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
RELATED PARTY TRANSACTIONS AND TRUSTEES’ REMUNERATIONS
Statements and details of related transactions can be found in Note 7 of the accounts.
Approved by the Parochial Church Council on 10th March 2025 and signed on their behalf.
Alison Greenhalgh Churchwarden
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
INDEPENDENT EXAMINER’S REPORT
TO THE PAROCHIAL CHURCH COUNCIL OF ST LEONARD’S CHURCH, CHESHAM BOIS
I report to the Parochial Church Council on my examination of the financial statements of St Leonard’s Church, Chesham Bois (the Church) for the year ended 31 December 2024.
Responsibilities and basis of report
As the Parochial Church Council of the Church you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the Church’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the Church’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Church as required by section 130 of the 2011 Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form 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 financial statements to be reached.
John Caladine FCCA CTA FCIE
dated:
Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
STATEMENT OF FINANCIAL ACTIVITIES
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
BALANCE SHEET
These accounts have been approved by the PCC on 10[th] March 2025 and are signed on their behalf by:
Samantha McEwen Treasurer
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
STATEMENT OF CASH FLOWS
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
NOTES TO THE ACCOUNTS
1 ACCOUNTING POLICIES
Basis of Preparation
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Funds
General Funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. The restricted funds are those which are given for specific purposes.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
Income from:
Income from Donors
Collections are recognised when banked by or on behalf of the PCC.
Planned giving is recognised only when received.
Income tax recoverable on Gift Aid donations is recognised when the income is recognised.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.
Income from charitable and ancillary trading
Rental income from the letting of church premises is recognised when the rental is received.
Income from investments
Bank interest entitlements are accounted for as they are received.
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
Expenditure on:
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Grants
Grants and donations are accounted for when paid over, and when allocated by the PCC.
Activities directly relating to the work of the church
The Diocesan parish share is accounted for when paid.
Fixed Assets
Parish Centre
The Parish Centre is held by the Oxford Diocesan Board of Finance for the beneficial ownership of the Rector and Churchwardens. No value is included in the PCC accounts for this asset. In the absence of carrying out a valuation it is not possible to accurately establish the current value of this asset.
Consecrated property and moveable church furnishings
Consecrated and beneficed property is excluded from the accounts by s.10(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 unalienable property. All expenditure incurred during the year on consecrated or benefice buildings or moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA.
Other fixtures, fittings and office equipment
Equipment used within the premises, parish centre or other aspects of the church’s work is capitalised where this cost is more than £2,000 and depreciated over 4 years.
Current Assets
Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held on deposit with the bank.
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
5 FIXED ASSETS FOR USE BY THE PCC
The PCC does not hold any land or buildings.
Diocesan House holds conveyance documents for the Parish Centre dated 8th September 1938 which shows that the title is held in trust by the Oxford Diocesan Board of Finance for the beneficial ownership of the Rector and Churchwardens.
In September 2024, the PCC renewed a licence to occupy 19 Stubbs End Close for 12 months at a rent of £1,000 per month rising to £1,300 per month from December 2024.
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
6 FUNDS
6a FUND DETAILS 2024
6b FUND DETAILS 2023
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ST LEONARD’S CHURCH, CHESHAM BOIS TRUSTEES’ REPORT & ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2024
6 FUNDS (Cont’d)
Restricted Funds
Specified Giving is money given to St Leonard’s to pass on to individuals or other charities or for specific purposes.
The Parish Centre Redevelopment Build Fund (Capital) was created to facilitate management of the funds required for the Parish Centre site build phase.
The Parish Centre Redevelopment Project Fund was created to facilitate management of the funds required for the Parish Centre site project phase.
Unrestricted - Designated Funds
The Mission Fund is the money tithed by St Leonard’s for mission activities. The Mission Committee handles its distribution.
The PCC Parish Centre Fund was created to hold the operational rolling profits or losses as well as to build up funds to do repairs and major works as may be needed given the age of the building.
The Events Fund was created to facilitate management of Parish Events.
The Parish Centre Redevelopment Project Fund was created to facilitate management of the funds required for the Parish Centre site project phase.
The General Fund holds the operating monies of the PCC.
7 RELATED PARTY TRANSACTIONS AND TRUSTEES REMUNERATIONS
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