DISCOVER JESUS
DISCOVER LIFE
The Parochial Church Council of the Ecclesiastical Parish of All Saints.
Crowborough
Charity number: 1134795
All Saints and St Richard's Churches, Crowborough
Trustees'Annual Report and Financial Statements
For the year ending 31 December 2023

ALI Saints and St Richard's Church PCC
Contents
Trustees, Report
1to8
Statement of Trustees, Responsibilities
Independent Examiner's Report
10
Statement of Financial Activities
11to12
Balance Sheet
13
Notes to the Financial Statements
14to27

ALI Saints and St Richard's Church PCC
Trustees, Report
Aim
The PCC works with the minsters and other staff to promote the whole mission of the
Church.
At All Saints our desire is, as God's household of faith in Crowborough, to be a community
that is committed to helping each other and new people to 'Discover Jesus, and in him to
'Dis¢over Life,.
'Discover Jesus,: Our aim is that more people, through the witness of our churches,
will discover jesus as their Lord and Saviour.
'Discover Life, Our aim is to be disciple-makers. We want to grow together as
disciples of Jesus who has come to give us life to the full now, and life etern811y with
him.
St Richard's vision is"Living for the GLORY of Christ and the BENEFIT of others"
Knowing Jesus-though his Word 8nd prayer.
Showing Jesus-though our lifestyle and community action.
Sharing Jesus-through evangelism and using our gifts.
Our primary objective is the promotion of the Gospel of our Lord Jesus Christ according to the
teaching of God's Word, The Bible, and enabling as many people as possible to find a living
faith in Jesus Christ, and to become part of the Church Family, through worship and prayer,
pastoral care and evangelistic and missionary work.
We work from two sites within the parish-.
At All Saints
Our House Vision helps us to be focussed on this in several areas.
GOD IS BUILOING HIS HOUSE. HIS CHURCH
FqAME
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Page I

Accessible for all ages, stages, abilities, backgrounds, and nationalities
We provide 8Ctivities for an increasing number of children and young people, on
Sundays and midweek, and through our annual Holiday club.
We welcome young people with additional needs to do work experience in our cafe
and other ministries.
There is a weekly Class teaching English as a second language.
We run the Barnabas group to support people with dementia and their carers.
We run a weekly friendship and outreach group for retired people, Young @ Heart.
We want to welcome all people, ancl run a termly welcome anil belonging morning
and meal for new comers.
Loving God in our Sunday and Midweek Gatherings.
The PCC maintains an overview of our worship and how our services and evangelistic
witness can best reach the many groups that live within our parish.
We welcome over 400 adults 2nd children over four services each Sunday, plus
Evensong once a month.
Music ministry is a key aspect of this as various people serve in the sung worship of
our church through 8 Variety of styles.
Music Hub meets monthly as a pipeline to train future musicians and worship
leaders.
Loving our Neighbour
During the weekwe were glad to hostthe Crowborough Community Fridge and to
provide a safe social space for all at Chat @Hope Cafe.
Towards the end of the year we arranged collections of provisions for Afghan families
arriving in the town as part of the Government resettlement scheme.
Many members of our Church familyserve and lead in the Crowborough Foodbank.
A Chaplaincy team visit several times a week in the local Hospital.
Members of the church support the work of The Sir Henry Ferrnor Trust as it provides
financial support to help the work of our church school Sir Henry Fermor Church of
England Primary School.
Shepherding One another
Pastoral c8re for our large church is met through home groups and the pastoral team
which is led by the Pastoral Care Co-ordinator.
Prayer Ministry is offered each week after our main services.
The Ministry Team seek to visit those who 8re no longer able to attend church as well
as those in serious need in hospitals and care homes.
We work in partnership with Biblical Counselling UK and currently have an intern
offering counselling to those who need encouragement in particular situations.
A'Prayer Focus, ministry exists for specific prayer needs. This is a confidentl81
ministrywhere a group of intercessors pray for matters that members of the Church
Family request.
Announcingthe Good News of jesus
A new initiative'Honest Questions, in the local pub, gives the opportunity for all to
discuss big issues and see how these are addressed in the life and person of Jesus.
There are also social events for the local community for members of the church
family to welcome friends and neighbours in, and give them the opportunityto find a
living falth in Jesus Christ.
Page 2

At our May events week we hosteij a variety of events Culminating in a special guest
Sunday service.
Our annual Holiday Club and weekly kids and youth ministry is a brilliant way to share
the gospel with the next generation.
Instructing Each Other with God's Word
We believe that when God's word is taught. his voice is heard.
Bible teaching and study is a key aspect of our discipleship.
Sunday and midweek gatherings of children, young people and adults are a priority for
us.
Home groups meet for fellowship, prayer and Bible stucjy.
We seek to provide resources to encourage individuals in Daily Bible Study.
Three times a year we have a special Book Sunday where Christian books are
promoted and sold.
The book room is also a great resource where church family can borrow books that
will help them grow in the faith.
We specifically promote a Lent and Advent devotion81 book to help us in our walk
with the Lord. These resources have sold out each time.
All our sermons are recorded and available online. Our three main Sunday service are
livestreamed which is greatly appreciated by those who can't come out or who are
still anxious about attending post COVID.
Networking with Other Churches for Church Planting and Encouragement.
The parish supports the Church of Englanij Evangelical Council ICEECI strengthening
links with other orthodox Anglican churches and the Sussex Gospel Partnership
ISGPI, giving and receiving encouragement with other churches in the area, and
offering occasional cover for holidays, st8ff shortage etc
Training People for ministry
'Teach the Word, is a new course designed to train people in Bible h8ndling and
teaching across the variety of teaching ministries within the church.
A monthlyTheology Book Group meets to read and discuss more demanding books
and to grow people's understanding.
Members of staff teach on the SGP Ministry Training Course.
Tuesday Bible school is a weekly day time group to equip people to understand God's
word and theology better.
We run a Ministry Trainee scheme giving people the opportunity to volunteer for a year
and experience ministry first hand and to receive training.
Supporting World Mission
We partner with several people involved in gospel work around the world,
encouraging the church family to support them in prayer and financially.
The World Mission Group coordinate this work, ensuring that prayer needs are
communicated with the church family and raising the profile of World Mission at our
annual World Mission Sunday.
Everything is built on the Foundation of the Bible and Prayer
We create many opportunities for prayer:
Prayer ministry on Sundays, the staff meet every day to pray, the Prayer Chapel is
open to anyone on Friday mornings where we prayforthe weekend ahead and we
gather for a growing monthly Praise and Prayer meeting.
A monthly World Mission prayer gathering is held to pray for our Mission Partners.
Page 3

We called a speci81'Cry out, prayer meeting where 150 g8thered in person or on
Zoom to pray for the needs of the Church of England in the face of 'Living in Love and
faith,
We h8ve a growinggroup of intercessors who meet to pr8y each month and give time
to pray for the ministry. This is a vital p8rt of all we do an(J we would love it to grow.
All we do is enabled bythe frame, that is everyone serving. using our gifts, finances 8nd
buildings for the growth and development of the ministry of All Saints and St Richard's.
We rejoice once again in the generosity of God's people that funds the ministry and
mission of All Saints.
We are grateful for the support of our Diocese and all they are doing to stand up for
orthodox biblical Ministry.
We are so thankful for the amazing number of volunteers at All Saints and the vital
part they p18y in us being'one body, seNing the Lord together.
Everyone is giftecl by Gocl's Spirit to use their gifts as member of his body; our desire is
that people find their place and find joy in serving with us in the gospel.
We are thankful for our staff team and 811 they do to serve us and develop ministry.
We are blessed with amazing buildings and are gratef ul to the fabric team and site
managers for all they do to maintain these spaces.
Much of the work has been done in the context of growing youth and kids work with increased
connection with the community, a thriving women's ministry with particular targeted events,
and a developing men's ministry. We have also worked hard atwelcome and have been
blessecj with many new people, joining the church family and regularly having several visitors
to Sunday services.
We have a strong partnership with our church school, Sir Henry Fermor and take weekly
assemblies and music practice, whilst also hosting their monthly service for chil(Jren and
their families. This is a great partnership, our Vicar and other church rnembers are governors
atSHF.
As well as our regular services, we enabled people throughout our community to celebrate
and thank God at the milestones of their journey through life. In 2023 we had 2 weddings,
10 baptisms and 6 thanksgivings for children. There were 19 funerals held in our churches
and our ministry team conducted a f urther 23 at a crernatorium, cemetery or another church.
At St Richard's
2023 has been a very encouraging year, with new people joining our community and a
growing number of initiatives to help our wider community growing.
St Richard's Sunday service is Anglican in structure yet informal in feel, with many people
within the congregation encouraged to take part. There is a celebration of The Lord's
Supper. usually on the third Sunday of each month, which is led by an ordained minister f rom
All Saints. Our Sunday services start at 10.'45am and maintain a worshipping community of
around 70 people including up to 20 children who go to their own sessions part way through
the m8in gathering with creche facilities providecj for the youngest.
We attract a small flow of visitors on Sunday mornings, with Christmas and Easter services
attracting significantly higher numbers who do not regularly worship together with us.
Our weekday activities include four St Richard's home groups, which meet weekly with One
each month being the church family prayer meeting. Mondays are the busiest weekday
Page 4

with initiatives taking place throughout the day. The men's sausage roll club meet in the
orning in various cafés around town. In partnership with the local community association
we have set up a monthly Café which attracts up to 40 people for conversations, craft stall,
cakes and refreshments. The Knit and N8tter craft group meets in the afternoons, and once
a month our"Friendship Hour" offers companionship for seniors. In the evening our Connect
youth group runs in partnership with Forest Fold Baptist Church seeking to reach out into our
local community, with over 40 parents and children coming along.
On Tuesday mornings we run "Little Seeds" a group for pre-school children accompanied by
parents and child-minders. This is very popular and there is always a w8ltinE list for places.
We meet everywednesday lunchtime to pray and enjoy lunch and fellowship together.
the f irst Thursday of each month around 20 members of the church meet together for prayer.
On Friday mornings we have a Bible study group for ladies.
Each week we produce a news sheet and prayer diary, keepingour community up-to-date
with what is going on, what they can be involved with and items for prayer. In-between
church organised events. our buildings are regu18rly used by local associations and groups,
including housing associations, fitnessldance clubs, interestlhobby clubs and those
providing care services in the community such as Good Company People, who support those
with dementia. first aid courses for those with dogs, and of course birthday parties.
During 2023 we ran a "warm space" initiative in support of our community with the provision
of food and social inter8ctionlcomp8nionship. At Christmas as well as our usual
Christingie service- which is always full- we were able, once again, to sing carols around two
of the estates in our area, which was very much appreciated by the residents.
To find out more about what St Richard's (Joes please check out our website for further
information and an overview of new and existing ministries.
Numbers
At the end of 2023 there were 589 parishioners on the Church Electoral Roll
0 522 at All Saints
67 at St Richard's
The usual Sunday attendance
At All Saints was 357 adults plus 88 children.
At St Richard's it was 56 adults plus 18 children
pi
We plan to refresh the House Vision for 2025126.
We have booked 8n auditror2024 with UCAN IUK Churches Administrators Network) which
will include a review of organisational, and operational effectiveness, administrative
systems, and communications.
We need to create a plan for redecorating and renovating our buildings and facilities as they
increasingly show signs of age and wear and tear.
We aim to develop Intercessors ministry.
We expect to continue working with the CEEC for orthodox space within the Church of
England, prayerfully p18nning to secure evangelical Anglican ministry for Crowt)orough for
generations to come.
Page 5

Financial review
Planned giving for 2023 increased by 0.840/0 from the preceding year.
Planned giving 2023
£376,962
Plannecj giving 2022
£373,813
Increase
£3,149
The major expenditure for 2023 and the comparative figures for 2022 were..
2023
2022
Staff costs and expenses
Running 8nd maintenance costs
Parish Share
274.278
248.211
132.456
53.503
39.437
240,787
210.446
116,904
50.058
19,361
Missionary and ch8ritable giving
Ministry group costs
rv
It is the policy of the PCC to maintain a balance in the unrestricted funds to the equivalent of
at le8st three months, unrestricted payments as a contingency, and to designate, subject to
economic circumstances, a minimum of £10,000 annually to the Building and Maintenance
Fund to allow compliance with recommendations in the next quinquennial report.
At the end of the year unrestrictecj and designated funds were £540,562 and restricted were
£26,945. The General funds stood at £84,756 for All Saints and £56,591 for St Richard's. The
unrestricted funds are therefore sufficient to comply with the reserves policy.
nt
The PCC confirms that major risk to which the council is exposed h8ve been identified by risk
8n81ysis carried out on behalf of the council under the direction of the Church Administrator
and the Safeguarding Officer. All risk are reviewed regularly and systems and procedures
established to man8ge identifiable risks.
tr
rn
nt
The Parochial Church Council is a corporate body established by the Church of England. The
PCC operates under the Parochial Church Council Powers Neasure.
The PCC is a registered charity.
Members of the PCC are elected by the Annual Parochial Church Meeting IAPCMI or co-
opted in accordance with the Church Representation rules. The membership of the PCC
consists of the incumbent lour Vicar), Associate Vicars, Curate, Churchwardens and
memtjers elected by those members of the congregation who are on the Elector81 Roll of the
church.
Members of the congregation are encouraged to register on the Electoral Roll.
The PCC has the responsibility of co-operating with the incumbent, the Reverend Steve Rees,
in promoting in the ecclesiastical parish the whole mission of the Church- evangelistic,
Page 6

pastoral, social and ecumenical- and is also specific8lly responsible for the m8intenance of
the Church Centre and Halls of All Saints and St Richard's.
The PCC members 8re responsible for making decisions on all matters of gener81 concern
and importance to the parish inclu(Jing deciding on how the Gener81 Fun(J, World Mission
Fund and other funds of the PCC are to be spent. The day to day running of the Church is
delegated to ManagementTe8ms and Members of Staff.
The PCC have established the following subcommittees all of who make recommendations
to the full PCC for approval..
St Richard's Management Comrnittee-to oversee the running of St Richard's
Finance Committee- to give more detailed analysis of the finances and report to the
pcc
Fabric Committee- to review the m8inten8nce of the church buildings and
recommend priorities to the PCC.
World Mission Group- to promote World Mission including making
recommendations for grants and gifts.
Remuneration Committee-to recommend any changes in payfor staff employed by
the PCC.
Charity Name
The Parochial Church Council of the Ecclesiastical Parish of All Saints,
Crowborough
Working Name
All Saints PCC. Crowborough
Trustees I
PCC members
Revd Stephen Rees
Revd Mark Rapley LLM
Revd Nicholas Ashton
Revd Canon Robert Dillingham
Revd Peter Winstone
Adam Thrift LLM
Nigel Grimwade, Churchwarden
(to April 20231
Anthony Youlton, Churchwarden Ito April 20231
Stephen Dennison. Churchwarden Ifrom April 20231, Diocesan &
Deanery Synod
Thomas McDowell, Churchwarden (from April 20231
lan Macdowell, Diocesan and Deanerysynod
Catherine Allen, Deanery Synod (from lune 20231
Julie Bradshaw, Deanery Synod
David Buck, Deanery Synod
Katharine Fairb8irn. Deanery Synod
Eric Harrison, Deanery Synod (until June 20231
Irena Morrison, Deanery Synod
Judy Aeheson, PCC Elected member
Steven Burns, PCC Elected member
Janet Galt, PCC Elected member
Jane Brackpool, PCC Elected member
John Summers, PCC Elected member
David Alexander, PCC Elected member
Lindsay Freelove. PCC Elected member
Page 7

Jill S8ndercott. PCC Elected member
Stuartsmith, PCC Elected member
Adrian 8ailey, Treasurer8nd PCC Co-opted Member
Charity number
1134795
Lo¢ations
All Salnts Church
Church Road
Crowborough
TN61ED
St Richard's Church
Fermor Road
Crowborough
TN6 3AP
Websites
vvww.allsaintscrowborough.org
wNw.strichardscrowborough.orE
Independent
Redshield Chartered Accountants
Flnancial Examiners Suite 3, 1-3 Warren Court, Park Road
Crowborough
East Sussex
TN6 2QX
Bankèrs
National Westminster Bank PIC
Annual report approved bythe PCC on
their behalf by:
2024 and signed on
Rev Stephen Rees
Ichair of Trustees)
Dr Stephen Dennison
(Trusteel
Thomas McDowell
ITrusteel
Page 8

All Saints and St Richard's Church PCC
statement of Trustees. Responsibilities
The trustees a￿ responsible for preparing the trustees, report and the financial Statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practi￿) and applicable law and regulations.
The law applicable to charities 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:
select suitsble accounting policies and then app￿ them consistentlyi
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have followed, subject to any materkal
departures disclosed and explained in the financial statements. and
prepare the finanaal ststements on the going con￿rn basis unless it is inappropriate to presume
that the charity will continue in busness.
The trustees are responsible for keeping proper accounting records that disdose with reasonable
accuracy at any time the finanaal position of the charity and enable them to ensure that the financial
ststements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008,
and the provisions of the constitution. The trustees are also responsible for safeguardiThJ the assets of
the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
The trustees are responsible for the maintenance and integrity of the corFX)rate and financial
information included on the charitsble company's website. Legislation governing the preparation and
dissemination of financial ststements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on ..
and signed on its behalf by:
Reverend Stephen Philip Rees
Trustee
Dr Steve Dennison
Trustee
MrTh
Trustee
as McDowell
Page 9

All Saints and St Richard's Church PCC
Independent Examiner's Report to the trustees of All Saints and St
Richard's Church PCC
l ￿port to the trustees on my examination of the accounts of All Saints and St Richard's Church PCC
for the year ended 31 De￿mber 2023.
Responsibilities and basis of rewt
s the charity trustees of All Saints and St Richard's Church PCC you are responsible for the preparation
of the accounts in accordance with the requirements of the Charities Act 2011 Cthe ACV).
I report in respect of my examination of the All Saints and St Richard's Church PCC'S accounts carried
out under section 145 of the 2011 Act and in carrying out my examination I have followed all the
applicable Directions given by the Charity Commission under sertion 145(5)(b) of the Act.
Independent examlnerfs statement
sin￿ All Saints and St Richard's Church PCC'5 gross income exceeded £250,000 your examiner must
be a member of a body listed in section 145 of the 2011 Art. I confirm that l am qualified to undertake
the examination beCal￿e l am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in
connettion with the examination giving me cause to believe that in any material respect..
l. accounting records were not kept in respect of All Salnts and St Richard's Church PCC 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 ￿qUirements conceming 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, whith is not a matter considered as Part
of an independent examination.
I have no cOn￿rnS 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 understsnding of the accounts to
be reached.
let Morris
Chartered Accountants
ICAEW
Suite 3, 1 3 Warren Court
Park Road
Crowborough
East Sussex
TN6 2QX
Date..
Page 10

All Saints and St Richard's Church PCC
Statement of Financial Activities for the Year Ended 31 December 2023
Total
2023
Unrestricted
Restricted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
other trading activities
Investment income
568,260
73,769
I,oii
69,532
4,463
637,792
78,232
I,oii
Totsl income
667 199
741 194
Expenditure on:
Raising funds
Charitable acbvities
(221)
678 494
(221}
747 885
Totsl exkEnditure
678 715
748 106
Net lexpenditure)/income
Gro￿ transfers between funds
(11,516)
4,604
16,912}
Net movement in funds
(25,381)
18,469
{6,912}
Reconciliation of funds
Totsl funds brought forward
Totsl funds carried forward
565 943
574 419
19
567 507
The notes on pages 14 to 27 form an integral part of these financial statements.
Page 11

All Saints and St Richard's Church PCC
statement of Financial Activities for the Year Ended 31 December 2023
(continued)
Total
2022
Unrestricted
Restricted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
other trading activities
Investment income
565,332
79,026
3,841
7,567
572,899
79,026
3,841
Totsl income
669 458
677 025
Expendlture on:
Raising funds
Charitable acbvities
(18,469)
657 436
(18,469}
695 180
Totsl exkEnditure
675 905
713 649
Net expenditure
Gross transfers between funds
(6,447)
(30,177)
(36,624)
Net movement in funds
(23,975)
(12,649)
(36,624)
Reconciliation of funds
Totsl funds brought forward
589 918
611043
Totsl funds carried forward
19
565 943
574 419
All of the charity's activities derive from continuing operations during the above periods.
The funds breakdown is shown in note 19.
The notes on pages 14 to 27 form an integral part of these financial ststements.
Page 12

All Saints and St Richard's Church PCC
(Registration number: 1134795)
Balance Sheet as at 31 December 2023
2023
2022
Note
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
14
137,178
138,528
15
16
41,115
428 497
469,612
35,905
477,686
Credltors: Amounts falling due wlthln one year
17
Net current assets
430 329
435 891
Net assets
567 507
574 419
Funds of the charlty:
Restricted income funds
Restricted fijnds
26,945
8,476
Unrestrlcted income funds
Unrestrirted fvnds
565 943
Total funds
19
567 507
574 419
The financial ststem
ts on pages 11 to 27 were approved by the trustees, and authorised for issue on
l.f. fyi.r..2o.2.¥....
and signed on their behalf by..
Reverend Stephen Philip Rees
Trustee
Dr Steve Dennison
Trustee
Mr Thoma
Trustee
Mct*)well
The notes on pages 14 to 27 fomi an Integrdl part of these financlal statements.
Page 13

All Saints and St Richard's Church PCC
Notes to the Financial Statements for the Year Ended 31 December 2023
l Accounting policies
statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities
Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland IFRS 102) and the Charities Act 2011.
Basis of preparation
All Saints and St Richard's Church PCC meets the definition of a public benefit entity under FR5 102.
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 notels) to these
accounts.
Going concern
The trustees consider that there are no material Un￿rtaIntieS aiy)ut the charity's ability to continue as
a going concern.
Income and endowments
Voluntsry income including donations, gifts, legacies and grants that provide core funding or are of a
general nature is recognised when the charity has entitlement to the income, it is probable that the
income will be r￿1Ved and the amount can be measured with sufficient ￿liabIlity.
Donations andlegaaes
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount
can be reliably measured.
Giftaid
Incoming resources from tax reclaims are included in the Ststement of Financial Activities at the same
time as the gift to which they relate.
Investmentincome
Dividends are recognised once the dividend has been declared and notification has tken received of
the dividend due.
Expenditure
All expenditure is recognised On￿ there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to the
applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be
directly attributed to particular headings they have been allocated on a basis consistent with the use of
resources, with central staff costs allocated on the basis of time spent, and depreciation charges
allocated on the portion of the asset's use. Other support costs are all(Kated based on the spread of
staff costs.
Page 14

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
Raising funds
These are costs incurred in attracting voluntsry income, the management of investments and those
incurred in trading activities that raise funds.
Chan"table activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
Services for its beneficiaries. It includes LK)th costs that can be allocated directly to such activitie5 and
those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example, allocating property costs by floor areas, or per capits,
staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributsble to the charity's Complian￿ with constitutional and ststutory
requirements, including audit, strategic management and trustees meetings and reimbursed expEnses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finan￿ Act 2010
and therefore it meets the defin￿lOn of a charitable company for UK corporation tsx purposes.
Accordingly, the charity is potentially exempt from tsxation in respect of income or capitsl gains received
within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the
Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively
to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at Cost, le￿ any subsequent
accumulat￿ depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the
ordinary course of busine￿.
Trade debtors are recogni5ed initially at the transaction pri￿. They are subsequently measured at
amortised cost using the effective interest method, le55 provision for impairment. A provision for the
impairment of trade debtors is established when there is objective evidence that the charity will not be
able to collert all amounts due according to the original terms of the receivables.
Page 15

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant
risk of change in value.
Trade creditors
are obligations to pay for goods or services that have been acquired in the ordinary course of business
from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional
right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months
after the reFQrting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date, they are presented as non-current liabilities.
are recognised initially at the transaction pri￿ and subsequently measured at amortlsed cost using the
effective interest method.
Borrowings
Interest-t)earing borrowings are initially recorded at fair value, net of transaction costs. Interest-t)earing
borrowings are subsequently carried at amortised cost, with the differen￿ between the proceeds, net
of transaction costs, and the amount due on redemption being recognised as a charge to the Statement
of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest
payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer
Settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestrirted income funds are general funds that are available for use at the trustees discretion in
furtheran￿ of the objectives of the charity.
Designated funds are unrestricted funds set aside for SFecific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purpose5, the use
of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or construttive obligation to pay
further contributions even if the fund does not hold sufficient assets to pay all employees the benefits
relating to employee se￿iCe in the current and prior periods.
Contributions to defined contribution plans are recognised in the Ststement of Financial Activf(ies when
they are due. If contribution payments exceed the contribution due for seN1￿, the ex￿5 is recc¥Jnised
as a prepayment.
Page 16

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
Financial instruments
Clawfication
Financial assets and financial liabilities are recognised when the charity becomes a party to the
contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substsnce of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the charity after deducting all of its liabilities.
Recognition andmeasurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs),
ex￿pt for those financial assets classified as at fair value through profit or loss, which are initial
measured at fair value (which is normally the transaction price excluding transaction costs), unless the
arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction,
the financial asset or financial liability is measured at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilitie5 are only offset in the ststement of financial position when, and only when
there exists a legally enforceable right to set off the recognised amounts and the charity intends either
to settle on a net basi5, or to realise the asset and settle the liability simultsneously.
Financial assets are derecognised when and only when a) the contractual rights to the (xsh flows from
the financial asset expire or are settled, b) the charity transfers to another party substantially all of the
risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some,
but not all, significant risks and rewards of ownership, has transferred control of the asset to another
party.
Financial liabilities are dereccyJnised only when the obligation specified in the contract is discharged,
Can￿lled or expires.
Debtin$trun￿nts
Debt instruments which meet the following conditions are subsequently measur&1 at amortised cost
using the effertive interest meth(xJ-
(a) The contrartual return to the holder is (i) a fixed amount. (li) a posf(ive fixed rate or a wsitive
variable rate,. or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
Ib) The contract may provide for repayments of the principal or the return to the holder (but not both)
to linked to a single relevant observable index of general price inflation of the currency in which the
debt instrument is denominated, provided such links are not leveraged.
Ic) The contract may provide for a determinable variation of the return to the holder during the life of
the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent
on future events other than {1) a change of a contractual variable rate,. (21 to protect the holder against
credit deterioration of the issuer. (3) changes in levies applied by a central bank or arising from changes
in relevant tsxation or law; or (li) the new rate is a market rate of interest and satisfies condition (a).
(d) There is no contractual provision that could, by its terms, result in the holder losing the principal
amount or any interest attributable to the current period or prior periods.
Page 17

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to
put it back to the issuer before maturity are not contingent on future events, other than to protect the
holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect
the holder or issuer against changes in levies applied by a ￿ntral bank or arising from changes in
relevant taxation or law.
(f) Contractual provisions may permit the extension of the temi of the debt instrument, provided that
the return to the holder and any other contractual provisions applicable during the extended term
satisfy the conditions of paragraphs (a) to (c).
Debt instruments that are classified as payable or receivable within one year on initial recognition and
which meet the above conditions are measured at the undiscounted amount of the cash or other
consideration expected to be paid or received, net of impairment.
With the ex￿ptiOn of some hedging instruments, other debt instruments not meeting these conditions
are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at
cost (which may be nil) less impairment.
Investments
Investments in non-convertible preference shares and non-puttable ordinary or preferen￿ shares
(where shares are publicly traded or their fair value is reliably measurable) are measured at fair value
through profit or loss. Where fair value cannot measured reliably, investments are measured at cost
less impaim)ent.
Investments in subsidiaries and associates are measured at cost less impairment. For investments in
subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is
measured by referen￿ to the nominal value of the shares issued plus fair value of other consideration.
Any premium is ignored.
Derlvatlve flnandallnstruments
The charity uses derivative financial instruments to reduce exwsure to foreign exchange risk and
interest rate movements. The charity does not hold or issue derivative financial instruments for
speculative purposes.
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are
subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is
recognised in ststement of financial activities immediately unless the derivative is designated and
effective as a hedging instrument, in which event the timing of the recognition in statement of financial
activities depends on the nature of the hedge relationship.
Falr value nwsurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted
pri￿ are unavailable, the price of a recent transaction for an identical asset provides evidence of fair
value as long as there has not been a significant change in economic circumstances or a significant
lapse of time since the transaction took place. If the market is not active and recent transactions of an
identical asset on their own are not a good estimate of fair value, the fair value is estimated by using
a valuation technique.
Page 18

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
2 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
funds
Donations and legacies;
Donations from individuals
Legacies
Grft aid reclaimed
Regular giving and capital donations
Other income from donations and legacies
Total for 2023
76,218
36,214
78,776
376,962
90
64,825
141,043
36,214
78,776
376,962
637 792
Total for 2022
565 332
572 899
3 Income from charitable activities
Unrestricted
funds
General
Restricted
funds
Total
funds
Church ￿nt￿ and hall hi
Ministy groups
Fees from wedding & funerals
48,003
15,859
48,003
16,066
207
Total for 2023
Total for 2022
4 Income from othertradlng actlvltles
Unrestricted
funds
General
Total
funds
Trading income;
Sales of goods and Se￿1￿5
Total for 2023
Total for 2022
Page 19

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
5 Invesbnent income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income;
Interest receivable on bank deposits
Income from rents
4,851
4,851
Total for 2023
Total for 2022
6 Expenditure on raising funds
a) Costs of generating donations and legacies
Unrestricted
funds
General
Total
funds
Total for 2022
b) Costs of trading activities
Unrestricted
funds
General
Total
funds
Card sales and bible notes
221
221
Total for 2023
221
221
Totsl for 2022
Page 20

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
Total
costs
7 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
funds
Note
Ministy groups
Missionary and charitsble giving
Staff costs
staff expenses
Church maintenan
Church running expen
OfFice expenses
Sundry expenses
Accountsncy fees
Bank charges
Governance costs
170,980
32,685
237,844
36,434
72,317
80,210
12,772
22,028
6,244
2,565
913
20,818
171,893
53,503
237,844
36,434
119,977
80,210
12,772
22,028
6,244
2,565
47,660
Total for 2023
678 494
747 885
Total for 2022
657 436
695 180
8 Analysis of governance and support costs
Unrestricted
funds
General
Governance costs
Total
funds
Independent examiner fees
Examination of the financial statements
Depreciation, amortisation and other similar costs
3,065
3,065
Total for 2023
Total for 2022
5,820
5,820
9 Net incomingloutgoing resource$
Net outgoing resources for the year include:
2023
2022
Depreciation of fixed assets
Page 21

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
IOTrustees remuneration and expenses
During the year the charity made the following transactions with trustees..
£24,965 (2022.. £11,701) of expenses were reimbursed or paid directly to during the year.
Note Clergy "expenses" include Council tax, water rates and rentsls paid.
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any other benefits from the charity during the year.
11 Staff costs
The aggregate payroll costs were as follows:
2023
2022
staff costs during the year were:
Wages and salaries
s￿la1 security costs
Pension costs
213,344
11,756
199,024
10,493
237 844
220 868
The monthly average number of persons (including senior management / leadership team) employed
by the charity during the year expressed as full time equivalents was as follows..
2023
No
2022
5tsff
12
12
No employee received emoluments of more than £60,000 during the year
121ndependent examlner's remuneratlon
2023
2022
Examination of the financial statements
3,065
5,820
13Taxation
The charity 15 a register￿1 charity and is therefore exempt from tsxation.
Page 22

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
14Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At l January 2023
184 428
195 991
At 31 De￿mber 2023
184 428
195 991
Depreciation
At l January 2023
Charge for the year
45,900
11,563
57,463
At 31 De￿mber 2023
Net book value
At 31 December 2023
137 178
137 178
At 31 De￿mber 2022
138 528
138 528
Included within the net book value of land and buildings above is £115,178 (2022- £116,528) in respect
of freehold land and buildings and £22,000 (2022 - £22,000) in respert of leaseholds.
15 Debtors
2023
2022
Prepayments
Other debtors
11,927
10,404
16Cash and cash equivalents
2023
2022
Cash at bank
428 497
441781
17 Creditors: amounts falling due within one year
2023
2022
Trade creditors
Other taxation and Social security
other creditors
Accruals
26,652
3,363
5,668
5,419
3,291
26,325
Page 23

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
18 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity to the scheme and amounted to £12,744 {2022
£11,351).
ContrTbutsons totslling £3,206 (2022 - £1,611) were payable to the scheme at the end of the year and
are included in creditors.
19 Funds
Balance at
31
December
2023
Balance at i
January
2023
Incoming Resources
resources expended Transfers
Unrestricted funds
General
All Saints General Reserve
St Richard's General
Reserve
Thirsty General Reserve
All Saints Capitsl ReSe￿e
St Richard's Capitsl ReSe￿e
142,521
563,844
(456,716) (164,893)
84,756
58,154
7,186
124,763
64,148
(64,211)
(750)
(1,350)
(1,500)
56,591
6,436
123,413
354 624
627 992
523 027
293 196
Designated
All Saints Maintenance Fund
Barnabas Servi
Charitable donations
Choir Fund
Community Entertainment
Fund
69,769
182
38,204
5,276
(13,653)
(346)
15,000
71,116
586
47,868
4,797
750
9,664
1479)
226
(226)
Designated fund for Parish
Share
Holiday at Home
Legacies and Special
Projects
Music Group
St Richard's Building Fund
st Richard's Pastoral Fund
(110,380)
110,380
320
320
60,989
I,ioi
6,479
4,412
36,214
(5,146)
(518)
(485)
92,057
583
7,494
1,500
(4,412)
Page 24

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
Balance at
31
December
2023
Balance at i
January
2023
Incoming Resources
resources expended Transfers
Designated(continued)
St Richard's Designated
2018 Gift Fund
Support Fund
Young @ Heart
St Richard's O*P Worker
Fund
World mission Fund
4,633
860
1,401
(4,633)
860
2,325
2,243
(1,319)
14,000
3,467
211319
14,000
5,360
247 366
(23,362)
155 688
25,255
152 528
Total unrestrirted funds
565 943
678 715
Restricted funds
All Saints Special Collection
Fund
Choir Fund (Pegnitz)
Client Fund
Community Entertainment
Fund
Curtains Fund
Highfields Trust
Janet Richards Memorial
Fund
Organ Refurbishment
Project
Refugee Support Fund
Support for others to attend
events & conferences
World Nission Fund
St Richard's Special
Collection Fund
St Richard's 2018 Gift Fund
5t Richard's Pastoral Fund
481
207
7,106
481
1,583
4,360
1,891
(515)
(2,746)
1,000
(284)
(4,660)
1114)
226
942
3,405
1,106
1,255
992
2,074
2,074
53,707
634
(47,660)
(30)
6,047
1,104
500
247
247
10,543
(13,382)
2,839
70
70
4,633
4,633
Total restricted funds
Total funds
574 419
748 106
567 507
Page 25

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
Balance at
31
December
2022
Balance at i
January
2022
Incoming Resources
resources expended Transfers
Unrestricted funds
General
All Saints General Reserye
St Richard's General
Reserve
Thirsty General Reserve
All Saints Capitsl ReSe￿e
5t Richard's Capitsl ReseNe
129,971
575,192
(491,409)
(71,233)
142,521
26,898
11,994
124,763
61,038
(42,892)
(4,808)
13,110
58,154
7,186
124,763
315 626
636 230
539 109
354 624
Designated
All Saints Maintenance Fund
Barnabas Servi
Charitable donations
Choir Fund
Community Entertainment
Fund
Holiday at Home
Legacies and Special
Projects
Music Group
St Richard's Building Fund
St Richard's Pastoral Fund
St Richard's Designated
2018 Gift Fund
Support Fund
Young @ Heart
St Richard's O*P Worker
Fund
World Nission Fund
57,168
61
(2,399)
(1,540)
15,000
69,769
182
1,661
22,995
5,421
15,209
38,204
5,276
30
1175)
216
433
io
226
320
(113)
150,315
1,170
3,736
4,966
27,087
(116,413)
(69)
(1,218)
(539)
60,989
I,ioi
6,479
4,412
3,961
{25)
io
24,964
655
2,192
(9,314)
(11,017)
4,633
860
1,401
205
4,225
(5,016)
14,000
14,000
274 292
136 796
211319
Total unrestricted funds
589 918
669 458
675 905
565 943
Page 26

All Saints and St Richard's Church PCC
Notes to the Financial Ststements for the Year Ended 31 December 2023
(continued)
Balance at
31
December
2022
Balance at i
January Incoming Resources
2022
resources
expended
Transfers
Restrlcted
Choir Fund (Pegnitz)
Curtains Fund
Highfields Trust
Janet Richards Memorial
Fund
World Mission Fund
1,891
3,405
1,106
1,891
3,405
1,106
2,074
2,074
Total restrlcted funds
Total funds
611043
677 025
713 649
574 419
Three designated funds have b￿n re-classified as restricted funds during the year:
- Community Entertainment Fund
st Richard's Pastoral Fund
st Richard's 2018 Gift Fund
20Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
31 December
2023
Restricted
funds
Tangible fixed assets
Current assets
Current liabilitie5
137,178
442,667
137,178
469,612
26,945
Totsl net assets
567 507
Unrestricted
funds
General
Total funds at
31 December
2022
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
138,528
469,210
138,528
477,686
8,476
Totsl net assets
565 943
574 419
Page 27