ij otbe fflingter Cburrb of t AllbretD, ]Plpmoutb Regislered Charity number 1134779 31ot 2)ecemkn 2023 Charity registralKJn numkr.. 1134779 Parochial Church Council of St Andrew's Plymouth Annual Report and Financial Statements for the Year Ended 31 December 2023 WESTCOTTS CHARTEREO ACCOVI4TAMTS & BUSINESS ADVISER5 Parochlal Church Councll of St Andrew's Plymouth Contents {contbnued) Trustees, Report 1to6 Independent Examinerfs Report Statement of Financial Aetlvltles Balance Sheet Notes lo the Financlal Slalemenls 101025 Parochial Church Councll of St Andrew's Plymouth Trustees, Report The Iruslees PTesenl the annual report together with the financial siBtements of Ihe charily for the year ended 31 Decembèr 2023. Alm and Purp05t Sl Andrew's Parochi81 Church Council IPCC) has the respon8ibilbty of cooperating with the Incumbent, the Reverend Joe Dent, in promoting in the ecclesiastical parish. the whole mission of the Church, pssloral. evangelislk, social and ecumenical. The PCC is responsibb for maintaining the Church building. which is a Grade I listed building. Objectives and Activities The PCC is commilled to the goal of enabling Sl Andrew's lo live for, worghip and proclaim Jesus Christ in the heart ol Ptymoulh and beyond, When planning our activities, the PCC has considerèd the Charity Commission's guidance on public benefit, and in particular the specific guidance on charities for the advanc8menl of religion. Our services are welcoming lo all and we seek lo make the Christian faith accessible and understandable offering a range of styles in which a wide variety of people feel comfortable participating. We focus our activities in four areas.. We have a heart for Jesus and His Gospel We have a heart for Prayer We have a heart for Each Other We have a heart for Plymouth and beyond To facililale thi5 work, il is vital that we maintain the fabric of the Church buikling. Public benefh The Iruslees confirm that they havè complied wth the requirements of section 17 of the Charities Act 2011 to have due regard lo the public benelil guidance published by the Charity Commission for England and Wales. Use of volunteers A large number of volunteer8 make a wide range of activities possible - we are deeply grateful lo them all. Page 1 Parochial Church Council of St Andrew's Plymouth Trustees. Report (contlnuad) Achlfjvemonts and performance A heart for Jesus and His Gospel The PCC is koen to offer a range of 8erviGes, not only on Sundays, but also during the week, that our community wll find both beneficial and spiritually fulfilling. The teaching of the Bible is centr81 lo all our se￿ices, and our response in worship Is enhanced by a large number of musicians and singers ab led by our Director of Music. Passing on Ihe faith lo the next generation is a significant part of our vision, and in line with our commitment lo this as a strategic and financial priority. we appointed a Children's Worker and a Youth Worker in 2023 to lead work with young people in church and schools. It has also been encouraging to see our student ministry and men and women's ministries growing. A heart for Prayer We seek lo be a prayerful church by encouraging prayer individually Iwilh the help of our daily prayer diary) and corporately al our main setvices and in our monthly prayer meeting, Sl Andrew's Night. In addition there is a confidential prayer chain through which any urgent prayer requests may be shared by members of the congregation lo be prayed for by the prayer team. A heart for E8ch Other The church's Electoral Roll wa$ revised in readiness for the Annual Parochial Church Meeting held in April 2023 at which lime the number on Ihe Roll stood al 280 of which 30 resided within tho parish, since then 8 new members have joined the Roll however, 9 membors have moved away or died during Ihg rernainder of the year. Al the end of the year there were 279 parishioners on the Electoral Roll, 29 of whom live in the parish. Our allendance figure is around 360 adults. bul this number increases significantly al Easter and ChTlStmas. There have been 5 baptisms, 5 weddings and 21 funerals during the year. We have welcomed several new people and families to our congregation during 2023. A number of community groups meet in the church building and around th¢ city throughout the week lo study the Bible, pray with and care for each other. A heart for Plymouth and Beyond We seek lo make the Christian message accessible and relevant lo as many a8 possible. We offer faith courses such as the Christianity Explored Course lo those who would like lo find out more about Chrislianily, Snack and Chal is a popular Tuesday morning group for 'lhe lonely or bereaved, which allra¢ls about 40-50 people from the community for conversation and friendship, One highlight of the year was our Hope for Life concert organised by our Outreach Worker and led by the community choir the evening was aimed al engaging people in the Christian faith while al the same lime raising money for a local homelessness charity. Our mission committee supports and communicates with several mlssionaries overseas and in the UK. In 2023 wo gave £44.692 to mission wol( at home and overseas. Page 2 Parochial Church Council of St Andrew's Plymouth Trustees, Roport (continued) Church Fabric We are delighted lo be able to open the building on weekdays. Sl Andrew's is a significant and special building in the heart of the city centre and is well visited by many tourists and used by many others as quiet place lo think or pray. A stream of church members and the public come into the church during the week to vis11 the church office which is based in the building. The sound desk has been moved lo ils new location jusl in front of tha cro55.ai31e and combined with the livestream facility Work identified in the Quinquennial Report has been ongoing throughout tho year and we are well within the timescales for work to be eompleted The external blower house area has been sècured with a metal cover ond gales, removing the health and safety risk of used needles and other delrilus New external lights have been installed on the SOLlth side of the church for security and health and safely purposes New CCTV cameras have been installed in the church office, above the inner south porch door covering the main (Resurgaml door and externally lo cover the area between the south side of the church and the Abbey Hall. Video can be monitored and recorded in the church office. Two portable alarm bvttons have also been provided for the use of Stewards. An energy audit of the church building was completed on 5th Maich as part of the process of moving forward with replacement of the boilers. The PCC owns two flats on Lambhay Hill in the parish. Other activities We run a range of activities wh￿h include young people's groups, MUSK groups, bell iinging, civic 8eNices and various other occasional aclivilies. Flnancial r8ViOW The magnitude of expenditure requiTed to Tun a church the size of Sl Andrew's lon& of the largest in the Diocese) and for f( to accomplish God's work and mission within the ¢ily and beyond, is considerable. Looking al the first sheet of the accounts themselves. we can see that, so far as the Unreslricled Funds lour normal recurring income and expendilurel, are concerned, there was a deficit of incomè amounting to £5.858. Of the total income, the great majority is deTived from our own regular giving. The fact that the deficit is so modest is due in no srnall part to the response lo our appeal, Investment 24, whereby we asked all our regular givers1171 individuals and coijplesl to sgriously and prayerfully consider their comrnilmenls to God and the church in relationship lo stewardship. There was a very positive result in that we saw 12 new givefs and a further 24 who increased their giving. The church's in¢gme for the 5UPPOrt of ils wide range of Christian activities increased by approximately £1,000 per month and il is hoped that others of us will want lo consider reviewing their giving during the current year. Also Supporting the costs of the extended Work amongst young people was a transfer from the Michael Mace legacy in the sum of £25,000. As always, our major expenditure is dominated by our contribution lo the Common Fund of the diocese1£142,444 an increase of £11,685 from 20221, the salaries and support costs of our staff, insurance and the rnainlenance and repair of buildings and eqLtipmenl. Special projects carried out during the ye8r included relocating and upgrading audio equipment and relocating the sound desk, the extension and improvements lo the 'coffee cornorf and the creation of 8 staff kitchenette in th8 area previously occupied by loilels. All this work was funded by the Michael Mace Legacy Fund for which we are continuously grateful. Page 3 Parochlal Church Council of St Andrew's Plymouth Trustees, Report (contlnued) Pollcy on res8Thes The policy of the PCC is to maintain reseTves which would cover 6 months running expenses. B88ed on the 2023 accounts that would amount lo approximalely £175.000. a ligure which is within the unrestricted balance of funds of Over £700,000 at 31 December 2023. Going eoncorn The financial slalemenls have been prepared on the going concem basis. There are no material uncertainties related to events or conditions that may cast signifKanl doubts upon the PCC'S ability lo continue a8 a going concem. Stafflng In addition lo the clergy (who are employed by the Church Commissioners). the PCC employs an Adminislralor, an Adminislralive Assistant, a Caretaker, an Outreach Worker, an Assistant Minister for Children and Young Families, a Youth Worker (since September 2023) and a Children's Worker. Structure, governance and management The method of appointment of PCC members is sel out in the Church Representation Rules. The Council comprises the Incumbent and other clergy licensed lo the parish, the Churchwardens, Readers, IhDse elected lo the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting by those on the Electoral Roll. Members of the congregation are always urged lo join the Electoral Roll, and to consider standing for election lo the PCC. The PCC members are responsible for making decislons on all matters of general concern and importance in the parish, and for all finanaal matters. Tho full PCC met Iwelve times durin9 the year. six held face-lo-face and six held online. The PCC'S main 5ub-commitlees are Standing and Finance. Mission. Fabric, Safeguarding and Health and Safely. Each ieports back lo the PCC. Admlnistfatlve Informatlon The Church's address is Royal Parade, Plymouth, PLI 2AD and is part of the Deanery of Plymouth in the Diocese of Exeler. The PCC is a body corporate IPCC Powers Measure 1956, and the Church Representation Rules 2006) and is re9isler8d with the Charity Commission. registration number 1134779. Page 4 ParoGhial Church Council of St Andrew's Plymouth Trustees, Report (continued) Truste&s and officers The Iru8lees and officers serving during the year and since the year end were as follows.. Reverend Joe Dent Ex Officio The Incumbent.. Clorgy. Reverend Leon Pawiian Sim Reverend Philip Calms Reverend Timothy David Partr￿ge Churchwardens.. Mrs Rita Leah Whyte Mr Malcolm Avery Prideaux (resigned 30 April 20231 Mr Peter Hodgkinson {appoinled 30 April 2023) Deanery Synod Rep8.. Mrs Katherine Kingdom Mrs Janet Greaves-stocker Dr Jane Melhuish MB ChB {resigned 30 April 2023) Ms Joan Lesley Melville Elected Members.. Mrs Pauline Arkle Mr8 Judy Hodgkinson Mrs Gillain Wood Iresigned 30 ApTiI 20231 Mr Graham Jamesvosper Bsc Reverend Joe Dent Mr Mac Forsyth {re8igned 30 Septernber 2023) Mr Bob Slyring Mrs Elizabeth Joanna Salter Ms Angela Claire Thomas (resigned 30 April 20231 rs Debra Fewsler Dr Jim Copper (resigned 30 April 2023) Dr Jeremy Neil Clork Cchem MRSC Mrs Nicola Susan Duncan Page S Parochial Church Council of St Andrew's Plymouth Trustees. Report (continued) Statement of Trustees, Responsibilities The Iruslees are responsible for prepanng the Iruslees, report and the financial slalemenls In accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations, The law applicable lo chariligs requires the Iruslees lo prepare financial slalemenls lor each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial slalements, the Iruslees are required lo.. select suitable accounting policies and then apply them consislenlly., observe the methods and principles in the Charities SORP., m8ke judgements and 8slimales that are reasonable and prudent.. slate whether applicable accounting standards have been followed, subject lo any materi81 departures disclosed and explained in the financial statements," and prepare the financial slalemenls on the going concern basis unlesg il is inappropTiale lo presume that the charity will continue in business. The Iruslees are responsible for keeping proper accounting records that disclose with reasonable accuracy al any lime the financial position of the chanty and enable them lo ensure that the financial statements comply with the Charities Act 2011, the Charities (Accoun18 and Reports) Regu181ions 2008, and the provisions of the conslilulion. The Iruslees are also responsible for safeguarding Ihe assets of the charity and hence for taking rea80nable steps for the prevention and daleclion of fraud and other irregularities. The Iruslees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and disserninalion of financial statements may differ from legislation in other jurisdictions. The anriual report was approved by the trustees of the charty on Iz-OV£4- and signed on ils behalf by.. Mrs Pauline Arkle Trustee Mrs Rita Leah Whyi Secretary Mr Peter Ho Secretary kinson Page 6 Parochlal Church Council of St Andrew's Plymouth Independent Examiner's Report to the trusteos of Parochial Church Councll of St Andrew's Plymouth I report lo the Iruslees on my examination of the accounts of Parochial Church Council of St Andrew's P￿mOuth for the year ended 31 December 2023. Responslbllltles and basls of report As the charity trustee5 of Parochial Church Council of St Andrews Plymouth you are responsible for the preparation of tho accounts in accordance wlh the requirements of the Charities Act 2011 {'Ihe Act,). report in resped of my examination of the Parochial Church Council of St Andrew's Plymouth'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 8eclion 14515llbl of the Act. . Indgpendent examlner's statement Since Parochial Church Council of Sl Andrew's Plymouth'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 l am qualified lo undertake the examination because l am a member of, which 18 one of the listed bodies, I have completed my examination. I confirm that no material mallers have come lo my attention in connection with the examination glving me cause lo believe that in any material respect.. 1. accounting records wero not kept in respect of Parochial Church Councll of Sl Andrew's Plymouth as required by section 130 of the Act., or 2. the accounts do not accord with those records," or 3. the accounts do not comply with the accounting requirements conGerning the form and content ol accounts sel out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that tho accounts give a 'lrue and fair view, which is not a maller considered as part of an independent examination. I have no concerns and have come across no other mall8TS in connection with the examination to which allenlion should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Matthew Keane ACCA Weslcotts ISVV) LLP Plym House 3 Longbridge Road Marsh Mills Plymouth PL6 8LT Dale.. Page 7 Parochial Church Council of St Andrew's Plymouth Statement of Flnancial Activities for the Year Ended 31 December 2023 Unrestrl¢t8d fund$ Deslgnated Restricted funds lunds Total 2023 Total 2022 Note Income and Endovrtnents from: Donations and legacies Charitable acliwilies Investment income Other income 295,320 51,718 4.000 8.875 52,316 347,636 51,718 7,510 8,875 422,967 38,469 3.749 3.300 3.354 156 Total income 359,913 3,354 52,472 415,739 468,485 Expendlture on: Raising funds Charitable activities 15,303} 123,083 15,3031 533,5461 {5,0001 454,314 365,771 44.692 Totsl expendrture Nel movement in funds before investments Gainsllosses on investment assets 365,7711 128,3861 144,692 538,849 459,314 5.858 125,032 123.110 9,171 33,296 33,296 83.605 Nel movement in funds {5,8581 (91.736) 7,780 {89,8141 174.434 Roconciliatlon of funds Total funds brought foward 194,942 649,096 666.036 1,510,074 1,584,508 Total funds earrK8d forward 189,084 557,360 673,816 1,420,260 1510,074 The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. Thg notes on pages 10 10 25 fomi an integral part of these financial slalemenls. Page 8 Parochial Church Council of St Andrev¥s Plymouth (Reglstration number: 1134779) Balance Sheet as at 31 December 2023 2023 2022 Noto Flxod a55ets Tangible assets Inve8lmenls 12 13 695,04S 444,492 706,129 413,145 1,139,537 1,119,274 Currgnt assèts Debtors Cash at bank and in hand 14 15 13.58S 320.412 333,997 43,171 405,255 448,426 Credltors.. Amounts falling due wlthln one yoar 16 53,274 57,626 Net current assets 280,723 390,800 Not a55ets 1,420,260 1,510,074 Funds of the charlty.. Restricted Income fund$ Restricted funds Revaluation reserve 43,512 630,304 35,732 630,304 Total reslricled 673,816 666,036 Unre¥trlcted Incomg funds General funds Designated funds Total unrestricted funds 189.084 557,360 194,942 649,096 746,444 844.038 Total funds 1,420 260 1,510.074 The financial statements tsn pages e to 25 were approved by the trustees. and authorised for issue on and ssgned on their behalf by.. Mrs Rita Leah Secretary Mr Peter Secretary gkinson The notes on pages 10 to 25 form an integral part of these financial sl8lemenls. Page 9 Parochial Church Councll of St Andrew's Plyrnouth Notes to the Flnancial Statements for tho Year Ended 31 December 2023 1 Accountlng pollcles Statement of compliance The financial slalemenls have been prepared in accordance wlth the second edition Of the Charities Slalement of Recommended Practice issued in Oclobor 2019, the Financial Reporting Standard applicable in the Unlled Kingdom and Republic of Ireland {FRS 102} and the Chaiilies Act 2011. Basls of prnparatlon Parochial Church Council of Sl Andre￿8 Plymouth meets the definilton of a public benefit enlily under FRS 102. The accounts lflnancial stalemenlsl have been prepared under the historical cost convention with ilems recognised 8t cost or transaction value unless otherwise slated in the relevant nolels) to these accounts. Going concern The trustees consider that there are no material uncertainties about the charitys ability lo continue as a going eoneem. Judgements The preparation of the financial s181emenls requires managem8nl lo make judgements, eslim8les and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other faclors, including expectations of future events that are believed lo be reason8ble under the circumstsnce8. Funfl structure Unrestricted funds are made up of unresliicled general funds and designated funds. avaiLgble for use al the discretion of the Iruslees lo further any of the charily's purposes. Designated funds are made up of funds which were unreslricled general funds which have been designated for a purpose by the Iruslees. Details of the designated funds are gbven in the analysis of charitable funds note, and may be transferred back into general unrestricted funds al any point by the board of Iruslees. Restricted funds are suble¢led lo reslTiGtions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub