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← The Parochial Church Council Of The Ecclesiastical Parish Of St Nicholas With Tortington, Arundel

2024-12-31-accounts

The Parish of Arundel with Tortington

Seeking and Sharing the Beauty of God, the truth of his word, and the goodness of his love

Annual Report For the year ended 31[st] December 2024

Contents

Page
Agenda 1
2024 Annual Parochial Church Meeting Minutes 2
Annual Report 3-13
Independent Examiner Report 14
Statement of Financial Activities 15
Balance Sheet 16
Notes for the Financial Statements 17-25

AGENDA

Annual Meeting 31[st] May 2025 at 10.00 am

A. Meeting of Parishioners

  1. Election of Churchwardens

  2. B. Annual Parochial Church Meeting

  3. Welcome and apologies for absence

  4. Approval of the Minutes of 19[th] May, 2024

  5. Matters arising

  6. Election of 1 lay member of Deanery Synod

  7. Annual Report for 2024

  8. Electoral Roll

  9. Safeguarding

  10. Finance Statement

  11. Fabric Report

  12. Appointment of Financial Auditor

  13. Any other business of which the Chairman has had prior notice.

  14. Chairman’s closing remarks.

1

Minutes of the Annual Parochial Church Meeting of the Parish of Arundel with Tortington

The Feast of Pentecost 19[th] May 2024

A Meeting of Parishioners

Election of Churchwardens: Helen Summers and Ian Graham were re-elected for a further year. They were both thanked for their work over the last year and their support and wisdom especially to Fr. David.

B Annual Parochial Church Meeting

  1. Welcome and Apologies for absence: The Chairman welcomed everyone to the meeting, there were 35 present. Apologies were received from Griff Thornton, Alastair Maxwell, Rosie Gaskell.

  2. Approval of the minutes of 28th May 2023: The minutes from APCM 2023 were approved.

  3. Matters arising: There were no matters arising.

  4. Election of 6 members of the PCC: Elise Abbott, Lesley Agutter, Rosie Gaskell, Griff Thornton, Kimberley Mumby and Cate Burgess were all elected as new members.

  5. Election of 4 lay members of Deanery Synod to replace the late Ken Merron: There were no proposals.

  6. Annual Report for 2023: This had been circulated.

  7. i. Electoral Roll: there were 143 members on the Electoral Roll

  8. ii. Safeguarding: Thanks were given to Helen Summers, the Safeguarding Officer. She stressed the importance of House of Bishops’ statement on Safeguarding in the Annual Report. She was encouraged by the increasing good culture amongst parishioners of passing on concerns.

  9. iii. After a couple of years of turbulence, finances were settling down. Many now had joined the Parish Giving Scheme and had linked their giving to Gift Aid and the treasurer encouraged others to join the scheme. This coming year the focus would be on maintenance and generating income to cover this.

  10. iv. Fabric: The Fabric committee was thanked and with the Lottery Fund now giving more to churches, applications would be put in for work on the roof and the west window.

  11. Reappointment of Kreston Reeves as Financial Auditors: This was approved.

  12. Any other Business: Churchwarden Ian Graham spoke on behalf of the congregation to thank Fr David for his lead and guidance and Debbie Read thanked Fr David for his inspiration in sharing the faith.

  13. Continuing the theme of Pentecost, Fr David stressed that we have been redeemed by the Holy Spirit and we have received the grace of God in abundance shown to us by Jesus Christ and we need to share that joy with others. He thanked everyone as the body of Christ and every person has a role to play. He urged everyone to play that role to the fullest to bear witness to the love of God.

The meeting ended with prayer and blessing.

2

Annual Report for the Year Ended 31[st] December 2024

Administrative Information

St. Nicholas is situated in London Road, Arundel. It is part of the Diocese of Chichester within the Church of England. All correspondence should be addressed to the Parish Office, London Road, Arundel, West Sussex, BN18 9AT.

During the year and since the year end to the date of signing this report, the following served as members of the Parochial Church Council (PCC):

PCC Secretary: Margaret Gibson Parish Safeguarding Officer: Helen Summers

Structure, Governance and Management St. Nicholas'

The PCC is a charity registered with the Charity Commission, Registered Charity Number 1134404. The method of appointment of PCC members is set out in the Church Representation Rules 2017. PCC members are responsible for supporting the Vicar in the mission and ministry of the church, the parish finances, and maintaining the church building.

The full PCC met four times during the year. Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees, which include Standing Committee, Fabric, Finance and Heritage, are all responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary. Only the Fabric and Finance committees met regularly in 2024. Other working groups are organised for specific projects as necessary.

The PCC is committed to the safeguarding, care and nurture of all the members of the parish and takes due regard to guidance issued by the House of Bishops on matters relating to the safeguarding of children and vulnerable adults.

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Trustees’ Annual Report

Aims and Purposes

St. Nicholas' Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend Canon David Twinley, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church of St. Nicholas, London Road, Arundel, and the churchyard of St. Mary Magdalene, Tortington.

Objectives and Activities

When planning our activities for the year we have considered the Commission's guidance on public benefit and in particular the supplementary guidance on charities for the advancement of religion.

In particular we try to enable people to live out their Christian faith as part of our parish community through:

Worship and Prayer

The church is open daily for prayer. There are a variety of services during the week, including a Eucharist on Tuesday, Wednesday and Friday, and services at 8am and 10am on a Sunday, with Choral Evensong on the first Sunday of each month.

There were 156 parishioners on the Electoral Roll in 2024. The average number in the congregation at the Sunday 10 am Eucharist was 83; 18 at the 8am service and 22 at the monthly Sunday Evensong.

During the year there were 12 funerals in St, Nicholas' and 5 interments of cremated remains in the churchyard. There was 1 wedding and I blessing of marriage. There were 17 baptisms.

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Pastoral Care

Most of the pastoral care is undertaken by the clergy. This includes home visits during times of sickness and bereavement, regularly visiting St Richard’s Hospital and the Priory Care Home and taking communion to any who ask to receive holy communion at home.

The Healing and Prayer Group has continued to meet online throughout the year. Every week they pray for those on the prayer list and for those who have requested it. Prayers for healing are offered in person at 10 am once a month.

The three Authorised Lay Ministers support individuals in the community.

Sunday Group

Our Sunday Group for primary school-age children (aged between 4 – 11 years) continues to thrive. The Group have got a healthy register of children (39 registered, average 6-12 each session) and 5 volunteers on the roster (2 leaders, 3 helpers). The group is held every Sunday during the 10am service during term time other than the first week of each month which are Family services when the children are encouraged to read and serve as acolytes in the Sanctuary. The children attending are from a number of local schools but predominantly ACE. During the session they look at the day’s Gospel reading using relevant activity or craft to help understand the message. There are also occasional guest speakers from the Clergy or congregation that give variety to these sessions.

Youth Group

This year we have recognised the lack of provision for our young people and have set up a St Nicholas’ Church youth Group which is for children of Year 6 and above. The group meet about once a month and take part in various activities in and around the church.

The sessions cover a wide range of projects including art and craft, bat watching, archaeological digs, visits up the church tower, den building and cooking as well as times for discussion and exploring faith. They are designed to keep in touch with the young people and encourage them to maintain a link with the church as they move into secondary school. We have 16 children on the register and a regular attendance of between 6 and 8 children for each session.

Safeguarding

We state as a parish,“St. Nicholas' Parochial Church Council is committed to the safeguarding, care and nurture of all our members. We recognise that safeguarding is everyone's responsibility. We are committed to implementing all safeguarding policies and practical guidance issued by the House of Bishops in April 2021.”

'Safeguarding is at the centre of our faith, in our practice, in our worship, in our praying and in our believing. In other words, safeguarding needs to become integral to the very DNA of the church rather than an appendage, with good safeguarding behaviours flowing naturally and intuitively'. As a result the following are in place:-

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We now have 17 members of the congregation with up to date First Aid training. Eleven undertook a day’s training on 9 September 2023 and there are six who require a certificate for their workplace and are willing to be called upon at church. The First Aid box has been updated and the names of the First Aiders are posted in the church porch.

Mission and Outreach

Canon David keeps in touch with parishioners via an occasional newsletter as well as through the detailed pew sheets on Sundays. St. Nicholas' is proud of its reputation in giving a warm welcome to visitors, not only on Sundays and at other services but on weekdays, through the system of daily stewards on duty. It is estimated that more than 25,000 people from around the world visit the church each year.

Monthly community lunches were introduced in 2022, in response to the numbers of more vulnerable and lonely people we supported through the pandemic. Although we wished to continue to offer practical support and friendship to these people, we were delighted to welcome more new friends in 2024. It is particularly pleasing to welcome guests from all sections of the community. It is popular and much appreciated. Numbers attending increased to a regular 45 – 50 guests through 2024.

St Nicholas continues to offer a wide range of activities and events to engage the local community acting as a hub for social occasions as well as offering safe space and opportunities for reflection and prayer:

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Ecumenical Relations

St Nicholas has always maintained good relations with Arundel’s Roman Catholic community. During Lent 2024, the Cathedral shared the weekly Stations of the Cross reflections with St Nicholas.

Fr Walter has now left the parish of Stegaurach and some from Arundel attended his final service. Following a visit to Arundel from Andreas and Rita Schreiber it was agreed that the partnership would continue just with small personally arranged visits rather than the larger scale visits.

Supporting Charities

St Nicholas has supported Turning Tides (for homeless people in Worthing and Littlehampton) and Diocesan Family Support Work together with the Littlehampton Food Bank.

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A major outreach project comprising both financial and practical support is undertaken by the FEAST project (For Educational and Social Transformation) for the fishing communities in Tamil Nadu, Southern India. 2024 was a challenging year in terms of fundraising, due to economic pressures at home and the wars in Gaza and Ukraine. In India, climate change brought extremes of weather affecting many, especially the fishermen who were unable to go out to sea for more than 100 days due to storms. FEAST continues to support children through their education and to increasingly support the elderly, many of whom live in severe poverty.

£40,700 was raised through sponsorship and donations in 2024. The Christmas Gift Appeal was again a success funding 3 cows, 16 chickens, 4 goats, 2 saris and a sewing machine, all of which will significantly change lives.

212 children were supported in their education, together with 62 elderly and 4 Nursing students.

The project continues to make a difference to some of the poorest of the poor and continues to need our support.

Friends of St Nicholas

Friends’ activities in 2024 included an evening with Thomasin Trezise on 3rd June attracting 47 attendees. The Friends’ Choral Evensong took place on 2nd June with a reception in the Collector Earl’s Garden with a jazz quartet. 145 tickets were sold. Then on December 13th we held “Carols Through the Ages” the narrated story of Christmas Carols with singing by the choir. 138 tickets were sold.

The Swallow Club continued to attract strong attendance numbers with this year’s speakers being Dr Alex Thornton-Smith, Harry Goring (owner of the Wiston Estate) and Tony Allen (Clerk of Works at Chichester Cathedral).

Our income sources were as follows:

As at December 31[st] 2024 the Friends have £292,069 for the Church to call on when required. Of that total, restricted funds are: West Window fund - £15,000 and The South Aisle fund £50,000.

During 2024 the Friends donated £5665 to St Nicholas’ Church to contribute to the cost of drainage work.

Heritage Projects

Dissemination of details concerning the rich history of St Nicholas' Church were regularly shared via stewards all day on a Monday, and during Tuesday and Wednesday mornings. The number of visitors is

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increasing and feedback within the visitor book is overwhelmingly positive.

Heritage details are extensively shared with pupils from ACE, amplified by pupil visits to the church. This work is being carefully catalogued so that it can be offered electronically and physically to all schools in the Deanery as part of the 2024 application to the Heritage Lottery Fund.

Maintaining the Fabric of the Church

St Nicholas’ Church is listed as a Grade 1 building by Historic England. However, this national assessment continues to contain a long standing “At Risk” classification with the condition of the roof, West Window and surface water drainage system being key areas to address. The visible wall paintings are now stabilised, but the conservation process needs to be completed, and interpretative materials created. Alongside the south aisle roof, the walls above the vestry continue to be a source of concern.

As recorded in the previous annual report, work continues on creation of an “up to £250,000” Heritage Fund grant application and feedback from the lottery unit was extremely positive. However, arrangements for reclaiming VAT costs changed at the very end of 2024, and work now focuses on closing a significant funding deficit. The Vicar, Churchwardens, Treasurer, and Restoration Coordinator, John Morrison, continued to give time and energy to securing grant support for this major restoration work.

It is important to record that fundraising by the Friends of St Nicholas, and individual anonymous donors, throughout 2024, provided an extremely strong basis for the grant application, once it can be submitted.

Karimah and David Butcher continue to provide outstanding volunteer service in keeping the Parish Garden grass neat and tidy. Unaffordable cost estimates stopped the original steps and ramp scheme from going ahead but changes to the proposals, and additional funding offers should mean successful completion in 2025. Griff Thornton’s care of the flower borders off the church Drive continues to make a significant impact.

Programmes of building maintenance are firmly established at St Nicholas’ Church. Monday mornings are the core cleaning and fixing times and the team of Holy Dusters, led by Jean Whittaker, continued to have an obvious and positive impact within the building, while Pete Cowley and Fred Long completed a wide range of tasks on the roof, in the drive, inside the building and down in the old boiler house. Jeannie Saunders and Debbie Flint work very hard inside the building, while Charles Smiles, in addition to his worship focused Verger roles, provided a lead in addressing a variety of health and safety routines including careful checking of all electrical appliances.

During 2024, as in previous years, the church is fortunate in having all these individuals, and the teams that they lead, providing regular and effective care of the church estate.

Sadly, a powerful force within the Fabric team – Ken Merron – passed away in 2024. Ken was an inspirational doer and enabler. Putting the “tick” and “chimes” back into the clock was one of his many fabric related triumphs.

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St Mary Magdalene Church, Tortington

During 2024 services, led by Canon David, were held at Tortington. The Friends of Tortington Church provided a variety of events raising funds to cover the maintenance costs of the church and increasing funds available for renovation of the bell turret. Di Somerville retired from many years of service in caring for the Tortington churchyard but continues as treasurer of the Tortington Friends. Despite a great deal of effort, the bell turret project was not carried out in 2024 but should come to fruition in 2025.

People

St. Nicholas' has always been extremely fortunate in the number of people willing to carry out a multitude of voluntary tasks. Very special thanks should be given to the Revd. Andrew Wadsworth for his ministry and regular faithful assistance at both church and school services. Much appreciation, too, to Fiona Maxwell, the Parish Administrator for such loyalty and patience with us all. Thanks are also due to Roy Haworth, the Treasurer and the current Finance Team of Diane Somerville and Steven Trigg.

Much appreciation is due to Sarah Plumley, our gifted organist and choral trainer, and to the choir for their great support and loyalty as well as their wonderful singing.

The team of sidesmen and stewards are ably led by Verger, Charles Smiles and are a reliable and consistent support at every service throughout the year.

Many thanks and appreciation to Ali Maxwell and his team of kitchen and waiting staff. They have catered for many occasions held at or for the church with exceptional skill (in a very small space) and very good food.

We thank John Ward who has continued to carry out some high quality repairs and renovations in metal and wood work in the church. Not only has he saved the church from high costs, but he has enhanced the beauty and prolonged the life of several precious features in the church, such as the Paschal Candle and votive candle holders and the Arundel Choir Book display case with his craftsmanship.

Thank you, too, to Griff (Sarah Jane Thornton) for the care and attention she gives to churchyard garden as well as all the physical labour she puts in and to Shayne Miller for his grass cutting. It always looks beautiful.

Thanks go to our Tower Captain, David Hall, and all the bell ringers.

The ministry of the Sunday Group and Youth Group leaders and their volunteers is very much appreciated.

Ken Merron sadly passed away in February 2024. We miss him greatly, not least for his thoughtfulness, charm and energy, but also as a stalwart of the PCC, Fabric Committee and the choir. He championed many different projects with vision and a very calm and focused determination.

We were sad, too, that Joe Hayes died in May 2024. A former church warden at St Nicholas, he loved Arundel and often visited us from his home in France. A man of great energy and positive thinking, he did much to support the incumbent and growing congregation during his years of service.

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Finally, grateful thanks and appreciation go to the following teams of people: bell ringers, flower arrangers, servers, readers, Intercessors and cleaners and all others who contribute to the smooth running of the church, its mission and its community events.

Please accept sincere apologies for any volunteers inadvertently omitted from this report.

Arundel Church of England School

The school has continued to much appreciate the weekly support of Fr David and Fr Andrew in their contribution to Worship in school and welcomed Fr Tim, the new curate, into the team of inspirational worship leaders! The school are always pleased to welcome members of the congregation as Foundation Governors and as interested visitors. Fr David has been crucial in the development of the RE curriculum and in the training of staff to deliver it. The Church continues to support the school to ensure it is an inclusive organisation by funding day and residential trips for families without the means to pay.

Andrew Simpson, the headteacher, continues to chair the Deanery Group of schools, and has done now for the past 3 years. He also represents the Church of England on the SACRE committee and took on the leadership of Flourishing in Christian Schools, a project within Chichester diocese in September 2024. It primarily looks at approaches within a curriculum framework which actively promote opportunities for all children to flourish in school. Training for staff and governors has already begun.

The Diocesan Board of Education has recognised ACE as the highest performing school in KS2 attainment in the Diocese in 2024. Ofsted visited in July 2024 and found the school to be good with many outstanding features. The school’s emphasis on its Christian vision statement and its steadfast care and encouragement of all children underpin all that it does. It is no surprise that Ofsted found behaviour and attitudes towards others and their learning to be exemplary.

There have been notable successes in a range of different sporting activities, supported by before and after school classes and by the commitment of staff and volunteers to coaching individuals and running teams.

There are strong links between the PCC and the school, through governorship and shared activities. For example, Years 4, 5 and 6 classes have each helped to run a Sunday service by taking on or shadowing key roles.

The school continues to be very highly thought of within the local community for all that it offers pupils and their families – in terms of its Christian ethos, the wide range of visiting experts to the school, exciting whole school and class based projects, support for charity (global, national and local) and its dynamic and innovative curriculum.

Treasurer’s Report

The Finance Committee is charged by the PCC to ensure that the financial affairs of the church are handled prudently and in accordance with Charity Law. The Committee, which includes the Treasurer, generally meets four times annually but this has not been possible in the year under review. The Committee sets and monitors a budget for recurrent costs (e.g. church running expenses, maintenance, Diocesan Parish Share) and income from the Parish Giving Scheme, collections, Gift Aid and appeals. Working with other church committees the aim is to ensure the financial stability of St. Nicholas with

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Tortington.

This year we have seen a small increase in our income from all of our regular sources. In 2024 contributions via the Parish Giving Scheme have declined a little, however many contributors consent to an annual inflation increase which is very valuable to keep pace with increasing costs. A very important aspect of the PGS is the Gift Aid received on a substantial number of contributions. All parishioners are encouraged to make their regular, hopefully inflation linked, giving through this scheme, particularly as it assists in recovering Gift Aid and minimising administration.

We have continued to recover VAT on maintenance work through a government scheme which has helped with some major activities however the new Government wishes to stop the scheme but has currently extended it to March 31st 2026. We shall make full use of it whilst still available.

A significant amount of expenditure has occurred on some major improvements installing a Lightning Conductor system to protect the Church, this has been an outstanding item on the Quinquennial Inspection for some years and is now fully completed and protects both the Church and Fitzalan Chapel, this was covered by a grant from the Foulerton Trust and a contribution from Arundel Castle. The drainage system on the North side of the Church has been improved in a joint effort with the Fitzalan Chapel. A solution has also been found to maintain more effectively the downpipes from the roof. This has helped protect this part of the Church from water ingress at a reasonable cost and funded mostly by FOSNC and again Arundel Castle have paid for their share as the system is a joint one.

The PCC continues to raise restricted funds to restore the church, securing the building for future generations with a major focus on the South Aisle Roof in the coming years.

The balance of General income and expenditure this year has improved significantly and we are showing a surplus of £9,196 (2023 - deficit £4,505). This was helped by a significant amount from the church fete and also a much better rate of interest on our deposit accounts. The Church also received two generous legacies that will be allocated to General funds and support the Curate costs and other work. Further efforts will be needed to try and restore the unrestricted reserves consumed with the deficits in 2022/2023. Without the legacies we would most likely have posted an approx. £6,000 deficit.

Total funds at the balance sheet date were £136,320 (2023 - £122,397). Of these £102,410 (2023 - £97,057) are held as restricted funds and £33,910 (2023 - £25,340) are held as unrestricted funds. The charity does not have any funds held as tangible fixed assets and therefore free reserves are equivalent to unrestricted funds.

A further £27,285 (2023 - £26,667) of restricted reserves are held as fixed asset investments which is good to see the increase in value that has nearly recovered the losses from 2022.

It is the Trustees’ policy to hold reserves equivalent to 6 months’ expenditure. Currently this would amount to around £77,000 including Parish share costs, without Parish Share costs our surplus target should be £39,000 and we are currently £4200 short of this and the PCC will be looking at how to limit expenditure other than the Parish share in 2025.

The project to create a Parish Garden on land made available from the Norfolk Estate adjacent to the Churchyard has been discussed with the Norfolk estate and agreement in principle that they will pay the costs of this has been established. A clear way forward financially needs to be established before work commences as we do not have the cash flow reserves to pay for the work before being reimbursed.

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Work will take place in 2025 with the PCC and Treasurer to simplify the Fund structure of the accounts to make it simpler to manage and easier for all to understand.

A proposal is made to change the Independent Examiner from Kreston Reeves to Paxton Software Ltd who are the suppliers of our accounting software and also act as Independent Examiners for many other churches and charities. This will allow us to benefit from a significant cost reduction and also support for managing our accounts in a more efficient manner when making the Annual reports by utilising the software more effectively.

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing a Trustees' report and the Financial Statement in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to Charities in England and Wales requires the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements the Trustees are required to:

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts & Reports) Regulations 2008 and Trust Deed. They are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the PCC on 17[th] May 2025

and signed on its behalf by The Revd. Canon David Twinley, Incumbent

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Independent Examiner's Report to the Trustees of Parochial Church Council of St. Nicholas, Arundel

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity'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 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts 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 been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts to be reached.

WL

James Peach FCA

Kreston Reeves LLP Chartered Accountants Horsham Date : 22.10.2025

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Restricted TOTAL TOTAL
Funds Funds FUNDS FUNDS
2024 2024 2024 2023
Notes
£ £ £ £
Income from:
Donations and legacies 2a 139,834 61,034 200,868 182,515
Other trading activities 2b 20,716 - 20,716 20,397
Investments 2c 2,939 1,001 3,940 3,081
Charitable activities 2d 5,595 - 5,595 6,117
------------ ------------ ------------ ------------
Total income 169,084 62,035 231,119 212,110
_ _ _ _
Expenditure on:
Raising funds 3a 2,531 - 2,531 2,359
Charitable activities 3b 3,612 40,900 44,512 56,065
Ministry & Church costs 3c 153,745 17,016 170,761 153,309
------------ ------------ ------------ ------------
Total expenditure 159,888 57,916 217,804 211,733
_ _ _ _
Net (expenditure)/income
before transfers 9,196 4,119 13,315 377
Gross transfers between funds (626) 626 - -
_ _ _ _
Net incoming resources
before other recognised gains & losses 8,570 4,745 13,315 377
Gains / (Losses) on investment assets - 608 608 2,291
_ _ _ _
Net movement in funds 8,570 5,353 13,923 2,668
_ _ _ _
Total funds brought forward
at 1 January 25,340 97,057 122,397 119,729
Total funds carried forward
at 31 December 33,910 102,410 136,320 122,397
======= ======= ======= =======

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

BALANCE SHEET AT 31 DECEMBER 2024

2024 2023
Fixed assets Notes £ £
Tangible fixed assets 5 0 0
Investments 6 27,285 26,677
----------- -----------
Total fixed assets 27,285 26,677
Current assets
Debtors 8 12,826 15,341
Short term deposits 60,100 60,100
Cash at bank and in hand 43,047 25,887
----------- -----------
115,973 101,328
Creditors: amounts falling due within
one year 9 6,938 5,608
------------- -------------
Net current assets 109,035 95,720
------------- -------------
NET ASSETS 7 136,320 122,397
======= =======
Funds
Restricted funds 10 102,410 97,057
Unrestricted funds 10 33,910 25,340
------------ ------------
136,320 122,397
======= =======

Approved by the Parochial Church Council on 17th May 2025 and signed on its behalf by:

I Graham - Churchwarden

H Summers - Churchwarden

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

1 Accounting policies

a Accounting convention

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the 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 (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Parochial Church Council of St Nicholas, Arundel meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

b Fund accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; 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 is carried forward as a balance on that fund.

c Income

All incoming resources are accounted for gross.

Donations and legacies

Collections are recognised when received. Planned giving receivable is recognised when received.

Income tax recoverable on Gift Aid donations is recognised when it is due.

Grants and legacies are recognised when the PCC recognises that an inflow of economic benefit is probable.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

All other income

All other income is recognised when it is receivable.

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

c Income (continued)

Gains and losses on investments

Realised gains are recognised when the investments are sold.

Unrealised gains and losses are accounted for on revaluation on 31 December each year.

d Resources used

Resources expended are accounted for on an accruals basis and are accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when an outflow of economic benefit is probable.

Church Activities

The diocesan parish contribution is accounted for when paid.

e Fixed assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by section 10 of the Charities Act 2011.

Moveable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 2001 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2001 have been capitalised in the accounts and depreciated over their useful economic lives (see below).

All expenditure on consecrated or beneficed buildings, and individual items costing less than £1,000, are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:

Office equipment consisting of:
Fixtures and fittings 15% straight line
Computer equipment 25% straight line
Grand piano 10% straight line
Inalienable fixed assets 10% straight line

Investments

Investments are stated at market value at the balance sheet date.

f Current assets

Amounts due to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectable.

Short-term deposits include cash held on deposit with CBF Church of England Funds.

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

**2 ** Income **Unrestricted ** Restricted TOTAL **Unrestricted ** Restricted TOTAL
Funds Funds FUNDS Funds Funds FUNDS
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
a Donations and legacies
Planned giving 63,461 - 63,461 62,786 - 62,786
Collections at all services 9,046 343 9,389 10,040 151 10,191
Sundry donations and appeals 32,617 60,691 93,308 24,795 62,679 87,474
Income tax recoverable 19,710 - 19,710 19,564 2,500 22,064
Legacies 15,000 - 15,000 - - -
--------------- ------------------------------ --------------- ------------------------------
139,834 61,034 200,868 117,185 65,330 182,515
--------------- ------------------------------ --------------- ------------------------------
b Other trading activities
Fetes and other fund-raising events 20,716 - 20,716 20,397 - 20,397
c Investment income
Dividends and interest 2,939 1,001 3,940 2,160 921 3,081
d Charitable activities
Fees from weddings etc 5,595 - 5,595 6,117 - 6,117
-------------- -------------- --------------- -------------- -------------- --------------
29,250 1,001 30,251 28,674 921 29,595
-------------- -------------- --------------- -------------- -------------- --------------
-------------- -------------- --------------- -------------- -------------- --------------
Total income 169,084 62,035 231,119 145,859 66,251 212,110
========================== ==========================

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

**3 ** Expenditure
Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Funds Funds FUNDS Funds Funds FUNDS
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
a Raising funds
Fete & appeal costs 2,475 - 2,475 1,844 - 1,844
Corpus Christi 56 - 56 69 - 69
Other expenses - - - 446 - 446
--------- --------- ---------- --------- --------- ----------
2,531 0 2,531 2,359 0 2,359
--------- --------- --------- --------- --------- ---------
b Church activities
Missionary and charitable giving
Overseas
- FEAST - 40,700 40,700 - 52,600 52,600
Community Lunches 3,484 - 3,484 2,493 - 2,493
Other 128 200 328 112 860 972
--------- --------- --------- --------- --------- ---------
3,612 40,900 44,512 2,605 53,460 56,065
--------- --------- --------- --------- --------- ---------
c Ministry costs
- diocesan parish share 74,929 - 74,929 73,295 - 73,295
- other clergy costs 6,812 - 6,812 5,719 - 5,719
Church running expenses 21,923 - 21,923 15,091 - 15,091
Church maintenance 9,721 17,016 26,737 12,955 7,909 20,864
Upkeep of services 38,160 - 38,160 36,140 - 36,140
Depreciation - - - - - -
Governance costs 2,200 - 2,200 2,200 - 2,200
---------- --------- ---------- ---------- --------- ----------
153,745 17,016 170,761 145,400 7,909 153,309
---------- --------- ---------- ---------- --------- ----------
---------- ---------- ---------- ---------- ---------- ----------
Total resources expended 159,888 57,916 217,804 150,364 61,369 211,733
====== ====== ====== ====== ====== ======

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

**4 ** Staff costs 2024 2023
£ £
a Wages, salaries and social security costs 29,160 27,131
------------ ------------
29,160 27,131
------------ ------------

During the year the PCC continued to employ a Parish Secretary and an Organist. No staff received remuneration greater than £60,000 in either year.

b Transactions with PCC members

Alistair Maxwell a member of the PCC, was paid to provide catering services to a number of church events and he provided these at cost or less and was paid £4267.56 during the year.

Other than the above, there were no expenses reimbursed to members and no members received any remuneration or other benefits during the year. There were no other disclosable transactions in respect of PCC members, nor persons closely connected to them, nor other related parties.

5 Tangible fixed assets

Office Grand Inalienable Total
Equipment Piano Assets
Cost £ £ £ £
At 1 January 2024 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
At 31 December 2024 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
Depreciation
At 1 January 2024 5,513 3,000 8,360 16,873
Provided in the year - - - -
------------ ------------ ------------ ------------
At 31 December 2024 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
Net book amounts ------------ ------------ ------------ ------------
At 31 December 2024 - - - -
====== ====== ====== ======
At 31 December 2024 - - - -
====== ====== ====== ======

The inalienable assets capitalised relate to items donated for the Lady Chapel, and have been depreciated over 10 years on a straight-line basis.

6 Investments
Investments £
Market value at 1 January 2024 26,677
Gains on annual revaluation 608
--------------
Market value at 31 December 2024 27,285
__

Holdings at 31 December 2024

671 shares in CBF Church of England Investment fund (2023: 671 shares)

580 shares in COIF Charity Funds investment fund (2023: 580 shares)

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

**6 ** Investments (continued) 2024 2023
£ £
Upkeep of Tortington churchyard 3,838 3,752
F Tomkins Trust 3,515 3,436
Tyler bequest 5,480 5,357
Wiswell bequest 2,682 2,622
Eliza Rolls fund 11,770 11,510
----------- -----------
27,285 26,677
______ ______

The historical cost of the above funds is not known.

In 2006 application was successfully made to the Charity Commissioners to use the capital as well as the income from the various trusts. Assets previously classified as Endowment Funds were transferred to Restricted funds as at 1 January 2006.

7 Analysis of Net assets by fund

Analysis of Net assets by fund
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Investments - 27,285 27,285
Current assets 40,848 75,125 115,973
Current liabilities (6,938) - (6,938)
--------------- --------------- ---------------
33,910 102,410 136,320
___ ___ ___
Debtors
2024 2023
£ £
Income tax recoverable 5,648 8,612
PGS and GA for Dec 6,870 6,497
Misc debtors 308 232
--------------- ---------------
12,826 15,341
___ ___
Creditors: amounts falling due within one year
2024 2023
£ £
Accruals for Fees owed to Diocese 1,042 851
Accruals for Employers pension 231 207
Independent Examiner fees estimate 4,800 4,400
Misc Creditors 865 150
--------------- ---------------
6,938 5,608
___ ___

8 Debtors

9 Creditors: amounts falling due within one year

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

10 Statement of funds

Statement of funds
Balance b/f Income Expenditure Transfers, Balance c/f
01.01.2024 other gains 31.12.2024
and losses
Unrestricted funds
General fund 25,340 169,084 (159,888) (626) 33,910
_ _ _ _ _
Restricted funds
Belfry Fund 443 (144) 299
Eliza Rolls Fund 9,378 320 (200) 260 9,758
FEAST Indian Project 1,716 47,142 (40,700) 8,158
F Tomkins Trust 2,292 95 79 2,466
Tyler bequest 6,394 149 123 6,666
Upkeep of Tortington Churchyard 5,578 807 (1,100) 86 5,371
West Window fund 289 289
Wiswell bequest 3,129 73 60 3,262
Quiet Room Appeal 14,065 14,065
Restoration Appeal 28,149 1,186 (1,566) 27,769
Disabled Access 320 320
Stegaurach funds 9,052 9,052
Vicar's Discretionary Fund 250 250
Collections fund 2,098 2,098
Parish Garden 13,904 (1,317) 12,587
Lightening Conductor - 12,263 (12,889) 626 -
_ _ _ _ _
97,057 62,035 (57,916) 1,234 102,410
_ _ _ _ _
Total funds 122,397 231,119 (217,804) 608 136,320
======= ======= ======= ======= =======

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

10 Statement of funds 2023

Statement of funds 2023
Balance b/f Income Expenditure Transfers, Balance c/f
01.01.2023 other gains 31.12.2023
and losses
Unrestricted Fund
General fund 29,845 145,859 (150,364) - 25,340
___ ___ ___ ___ ___
Restricted funds
Belfry Fund 443 443
Eliza Rolls Fund 8,940 315 (860) 983 9,378
FEAST Indian Project 2,494 51,822 (52,600) 1,716
F Tomkins Trust 1,900 94 298 2,292
Tyler bequest 5,788 146 460 6,394
Upkeep of Tortington Churchyard 5,047 545 (339) 325 5,578
West Window fund 289 289
Wiswell bequest 2,832 72 225 3,129
Quiet Room Appeal 14,065 14,065
Restoration Appeal 34,147 (5,998) 28,149
Churches Conservation Trust 500 500
Disabled Access 320 320
Stegaurach funds 9,052 9,052
Vicar's Discretionary Fund 250 250
Collections fund 1,598 1,598
Parish Garden 2,219 13,257 (1,572) 13,904
_ _ _ _ _
89,884 66,251 (61,369) 2,291 97,057
_ _ _ _ _
Total funds 119,729 212,110 (211,733) 2,291 122,397
======= ======= ======= ======= =======

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

10 Statement of funds - (continued)

Fund details

Former endowment funds were transferred to restricted funds as at 1 January 2006 - see note 6. Capital as well as income may now be used for the specific purposes of the respective funds.

The main restricted funds at 31 December 2024 comprise:-

Belfry Fund For the improvement and upkeep of the Belfry Eliza Rolls charity Payments to the elderly and needy of the parish. FEAST Indian Project A grassroots charity in southern India helping the poor through educational sponsorship, support for the elderly, housebuilding and help with small enterprises. F Tomkins trust Upkeep of the Tomkins window and general fabric of St Nicholas Church. Tyler bequest Upkeep of St Nicholas Church. Tortington churchyard The PCC is responsible for the upkeep of Tortington churchyard. West Window fund Holds money donated for the repair of the West Window. Wiswell bequest Upkeep of Tortington church and churchyard. Quiet Space Appeal Holds money donated for a quiet space in the Church. Restoration Appeal Donations for the ongoing restoration of the church building Disabled Access Donation to improve access for those with limited mobility Stegaurach Link Money held for use for ecumenical visits to and from our Link Parish in Germany. Vicar's Discretionary Fund Discretionary fund for vicar Collections fund Money collected from the congregation for other charities Parish Garden Money Collected to establish a Community Garden on land adjacent to the church Lightening Conductor Fund to install a roof Lightning conductor(Completed and Fund closed 31/12/2024)

11 Connected charities

The Parochial Church Council has a connected charity, Friends of St Nicholas Church Arundel, formerly St Nicholas Building Trust, the main object of which is the maintenance of the church of St Nicholas, Arundel. The Trust may be contacted via the Trustees, c/o St Nicholas Parish Office, London Road, Arundel, BN18 9AT.

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