PARISH OF ST ANDREW’S HORNCHURCH
Minutes of an Extraordinary Parochial Church Meeting held in St Andrew’s church on Sunday, 10 August 2025, commencing at 11.30am
- Present: Rev’d Ken Wylie (in the chair)
Rev’d Lisa Bewick, Scott Bewick, Bill Brooks, Judith Brooks, Sandra Cox, Roger Dines, Jane Harder, Michael Harder, Carys Hayward, Rev’d Marianne Hayward, Stuart Hayward, Anne Jarrett, Andrew Losq, Kathryn Losq, Carole Sherratt, Richard Sherratt, Marlene Wylie
Apologies: Pat Clark, Suzy Hill, Jeremy Shearmur
The Vicar opened the meeting with prayer.
Parish Accounts for 2024
The Vicar explained that the 2024 accounts had been delayed because we no longer had a Treasurer and he encouraged the meeting to pray into the situation. He said that our present bookkeeper was doing fewer hours than her more experienced predecessor because of pre-existing commitments. The Vicar thanked Richard Sherratt for the voluntary work he put into getting the accounts ready for examination by our nominated accountant, Stephen Lescott. He said that the Parish would pay a professional accountant to prepare the 2025 accounts.
The Vicar said that the Parish had been trading at a deficit in the recent past. In 2024 this was slightly reduced as income increased and expenditure reduced. Outgoings reduced in part because of the retirement of our long-term bookkeeper and an extended period of sick leave. Expenditure was likely to increase in 2025. The Parish had been able to cover deficits thanks to generous legacies. He encouraged anyone considering a legacy to consider allocating a percentage rather than a fixed sum.
Mrs Losq asked about the decision to recruit a Parish Administrator in light of the deficit. The Vicar said that the Parish would continue to maintain staffing levels. Mrs Harder asked about the level of the Parish Share for the current year. (Mrs Wylie joined the meeting at this point). The Vicar provided figures confirmed by Rev’d Bewick and Mr Sherratt and explained that the gross figure was reduced by because we provided some housing. Mrs Brooks asked who was covering the accounts work not covered by the current bookkeeper and whether we could increase their hours. Mrs Harder asked whether, in light of the additional bookkeeping work taken on by the Parish Administrators, some of the Administration work could be taken on by volunteers.
It was proposed Mr Losq, seconded Mrs Cox, THAT the accounts be approved for signature: agreed unanimously.
The Vicar closed the meeting at 11.55am with the Grace.
HORNCHURCH PAROCHIAL CHURCH COUNCIL TRUSTEES, REPORT AND ACCOUNTS For the year ended 31 December 2024
Parish of Hornchurch - Annual Report and Accounts of The Parothial Church Council For the year ended 31 December 2024 Trustees, Report to the Members of the Ecdesiastical Parish of Hornchurth St Andrew The Trustees present their annual report and financial statements for the year ended 31 December 2024. Reference and Admlnl¥(rative Informati( The Parochial Church Counal of the Ecclesiastical Parish of Hornchurch St Andrew I"PCttI was registered on 11 March 2010. The PCC is a body corporate governed by The Parochial Church Councils (Powers) Measure119561 as amended and church representation rules. The Parish of Hornchurth comprises the four churches of St Andrew, St George, St Matthew and Messy Church, which forms part of the Diocese of Chelmsford within the Church of England. Reglstered Charlty number 1134813 Prlnclpal address 222 High Street Hornchurch Essex RM12 6QP Governance The Trustees who served durlng the year and at the date of this report were: Re¢d Canon K Wylle Re¢d L Bewick Mrs S Hill Miss A Jarrett Re¢d B Baker (Co-opted) Mrs C Beech (to May 2024) Mrs P Bromhall Mrsj John Mrs D Mccarren Mr N Mccarren (to February 20251 Revd J Patching (from March 20251 Mrs M Powell Mrs J Brooks Mrs P Clark (Secretary) Mrs S Cox Mrj Sheamiur Mr R Dines Mrs C Sherratt Mrs K Dunstan Re¢d M Smeed Rewd S Groombridge ICtropted> Mr K Green Mrs A Tansley {to May 20241 Mrs K Wenborn (from May 20241 Mrs C Withers Re¢d Dr M Hayward Members of the PCC are either ex officio or elerted by the Annual Parochial meeting in accordance with the Church Representation Rules or are cwpted. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. Newly elected Trustees are provided with a copy of the Church of England pamphlet Yrusteeship - an introdurtion to members". The Standing Committee, comprising the Incumbent, the Wardens, the Treasurer and the PCC Secretary, can be called upon to take decisions on matters requiring immediate attention. Such deasions are later ratified by the PCC.
Parish of Hornchurch - Annual Report and Accounts of The Parothial Church Council For the year ended 31 December 2024 Management Members of the management team at the date of this report were: Incumbent Rerfd Canon K Wylie Associate Vicar Associate Priest Rerfd l Bewick Rerfd Dr M Hayward Rerfd J Patching (from Marth 2025) Revd M Smeed Rerfd B Baker Re¢d S Groornbrldge Curate Retired Ministers Readers Mrs P Bromhall Mrs C Sherratt Mr M Cornish Miss A Jarrett Authorised Local Preachers Messy Church Co-ordinator Mrs K Dunstan Choirmaster Organist Mr W Brooks Mr A Losq Church Wardens Miss A Jarrett {from May 2025) Mr N Mccarren Ito February 2025) Mrj Sheannur PCC Secretary Mrs P Clark Treasurer Assistant Treasurer {Vacantl Mr R Sherratt Deanery Synod RepresentatNes Mrs J Brooks Mr R Dines Mrs K Dunstan Mrs S Hill Safeguarding representatives (Young people) Mrs J Whitehead (Vulnerable aduftsl Mrs L Girkin Bankers and Professlonal Advlsers Bankers Barclays Bank PLC Leicester LE87 2BB CCLA Investment Management Ltd One Angel Lane London EC4R 3AB Independent Examlner Steven Lescott F.C.C.A. Xeinadin Southend Incorporated Financial Accountants Cumberland House 24-28 Baxter Avenue Southend-on-sea Essex SS2 6HZ
Parish of Hornchurch - Annual Report and Accounts of The Parochial Church Councjl For the year ended 31 December 2024 Ststement of Trustee Responsibillties The law applicable to charities in England and Wales, the Charities Act 2011 and the Accounting and Reporting by Charities.. Statement of Recommended Practio {"SORW') applicable to charities preparing their accounts in accordance with Charity SORP {FRS1021 small charities, requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charivs financial artivities during the year and of its financial position at the end of the year. In preparing those financial statements. the Trustee5 are required to- selett suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards and statements of recommended prattice have been followed, subjett to any departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it Is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records which disdose wrth reasonable accuracy the financial position of the charity and enable them to ensure that the financial statements comply with applicable law, They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularities. Alm and Purpose The PCC has the responsibility of co-operating wlth the incumbent, the Revd. Ken Wylle, in promoting in the Ecclesiastical Parlsh the whole mission of the Church - pastoral, evangelical, soclal and ecumenical. It also has Maintenan responslbillties for the churches and allied premises within the PCC area. Objectlves and Actlvftles The PCC Is committed to enabling as many people as possible to worship at our churches and to become part of our Parlsh communlty. The PCC maintains an overview of worship throughout the Parish and makes su8gestions on how our servios can involve the many groups that live wlthin our parish. Our services and worship put faith into practlce through prayer and scripture, muslc and sacrament. Publlc Benefit When planning our activities for the year, we have considered the Charity Commisslon's guidance on public benefit and, In particular, the supplementary guidance on charities for the adVanrnent of reli8lon. In particular, we try to enable ordinary people to live out their falth as part of our Parish community through: Worship and prayer; learning about the gospel. and developing their knowledge and trust in Jesus Provision of pastoral care for people living in the Parish Missionary and outreach work The annual report describes the attivlties undertaken by the PCC during the year to further, in the opinion of the Trustees, Its charitable purposes for public benefrt. The Trustees are of the opinion that they have complied wlth the duty in section 17 of the Charities Att 2011. Electoral Roll In December 2024, there were 325 Parishioner5 on the Church Elettoral Roll, of whom 179 were resident and 146 We not resident within the Parish Boundary. The total represents an increase of six in the figure quoted in the Annual Report for December 2023.
Parish of Hornchurch - Annual Report and Accounts of The Parothlal Church Council For the year ended 31 Dernber 2024 Review of the Year 2024 was a year of continued blessing upon our parish in the midst of great busyryness. We were blessed to be busy with so many things happening and blessed to have so many volunteers who do so much for the life, mission and ministry of the church within the parish and wider community. It Is good to cetebrate what we achieve together as church. There 15 always more that we could do and let us never be complacent in our thinking of what the Lord has in store for us. It 15 most important then that we offer thanks to those who ensure that we can operate as funrtioning churches. From those who give of their time and skills to those who give of their finan5. The whole church membership and, of course, the community which we senie and pray for, even if they do not realtse it. owe all our volunteers a debt of gratltude. It is imp0s51ble to cover every aspert of church life but looklng at some examples as snapshots." We are blessed with a large leadership team, which means all our services are covered and where nessary, we are able to cover other parishes when there are clergy vacancies across the deanery. Marianne was officially licensed as Associate Minister in the parlsh while remaining and recognising her role as a Minister in Secular Employment. The year saw changes in the Incumbent status of two of our neighbouring parishes whlch has led to us developing and building relatlonships with Holy Cross, Hornchurch and All Salnts, Ardlei8h Green. To encourage the developing partnerships our Vicar was installed as Priest in Charge of Holy Cross and Revd Julian Patchin& Assoclate Priest at Holy Cross, has (early in 2025} been made Associate Priest in the parish. We have also been covering the vast majority of services at All Saints (alongside the Archdeacon) while there are proposals for working together under the Strategic Misslon and Mlnlstry Investment Board {SMMIBI application being made for funding to develop our collective minlstry. We enjoyed cross parish fellowship when we ran The Bible Course together. Of the many things we are en8aged viith, we continued to develop our links wlth schools and had more student vislts than ever primary, secondary and visiting Japanese students along with some visits by clergy to local schools. These were both educational and seasonal - it was lovely to welcome Langtons Junior School once aBain for their Nativity Service. In the educatlonal vlslts the children experlence sornethin8 of the buildin& our faith and {most memorably) the bells when they get an opportuntty to try ringing a single bell. The Healing Prayer Team are much valued for their weekly ministry after servlces and for their own services concentrating on healing prayer on 5th Sundays. We have the joy and burden of havin8 a Grade I listed buildin8 as our principle centre of worship. In school visits we often speak of the age and history of St Andrews and we can easily link itto sorne of the many major events of world and national history. The East end of the church reminds us of the effects of the Second World War with the replacement windows. There is work to be done in respett of maintaining our buildtngs and we will be planned and strategic with re8ards to raising funds and prioritising works. We are, once again, thankful to the Dorcas Group; this time, for fulfilling the commission to produce a new altar cloth for the Side Chapel. It beautifully follows the seasons of the natural year and WFII be a blessing to many who spend time In qulet reflettion and Services in the chapel.
Parish of Hornchurch - Annual Report and Accounts of The Parothial Church Council For the year ended 31 Dernber 2024 Revlew of the Year (contlnued) The Vicar had the honour of belng The Mayor of Haverin¥s Chaplain for the year beglnning in May. This was a fascinating experience, being alongside the Mayor. Councillor Gerry O'sullivan, in offering prayers at flag raisings and Full Council Meetings as well a5 having the opportunty to h05t the Mayorfs Civic and Carol Services. The Civic Service was particularly memorable as it formed part of Ortoberf5 Parade servi offering the Uniformed Organisations an alternative addition to the PrO$S1On and Ceremony and to allow the Mayor and hi5 guests to join in with our worship. As the fourth Church within the Parish of Hornchurch. Messy Church is Christ-centred, providing space for all-ages to encounter God, discover Jesus and the Holy Spirit through creativlty, hospitality and lebratIon. Messy Church in Hornchurch reaches out into the local community sharing the Chrlstlan farth within a creative, inclusive, welcoming environment. We met monthly in the hall and/orgrounds of St Andrthrfs Church durin8 2024 providing opportunFties for multi-generational interattion and to reflert together, usually outdoors. We focussed on the '1 am. ' saying of Jesus in 2024 and explored Bible stories and the Christian Faith through artivities, crafts, games. prayer, worship and themed refreshments. We welcomed a number of new people of all ages to Messy Church and the Parish throughout the year and have been blessed to have four generatlons of one famity come along and a number of families who gathering with us with three generations as well as people who come along on their own and make new friends whilst creatively exploring and discovering more about our falth. The annual Light Party at the end of October in North Street Hall, was an opportunity for Messy Church and the Parish to share God's Light and Love. The dropin format over three hours, included two different times for worship and an opportunity to eat together, this enabled a wide range of age groups to arrive and leave at a time convenient for them. The choir continues to work hard at its repertoire, and is enjoying addlng new pieces, particularly for the Choral Evensong services. Choral Evensong is sung regularly on the first Sunday of the month, and over the past year included a Blue Christmas service, and Advent Carols. In addition, we san8 at the annual St. Francis H05pice Concert helplng thelr thoir to ralse much needed funds, and also the Mayor of Haverin¢s Carol servi which was held at St Andrews in December. There was of course the annual "Nine Lessons and Carols" Servi which was, as everi particularly well received by the congregation. The bellrlngers were extmelY busy wlth 51 quarter peals and one peal, many rung for special occasions. There were many personal achievements for individual ringers through the year. The Parish of Hornchurch St Andrew hosts a wide range of groups for Young People, providing for babies through to 18 years. There are currently 23 groups, including 4 organised directly by the Church. The other 19 are unlts of Uniformed Organisations.. one Girl's Brigade unit,. one Scout Group, with nine sections - three Beaver Colonies, four cub packs and two scout troops,. and nine Girlguiding units-two of Rainbows, five of Brownies and two of Guides. These groups are all led by volunteers, to whom the Parish is grateful for their dedication and for the time they spend in planning and wnning programrnes and activities for their groups throughout the year: without their leadership, these groups would not be able to run. We are blessed to have a dedlcated Safeguarding team in the parish, supported by a Safeguarding Committee, who tirelessly and diligently carry out their essential work in maintaining a safe spao where we seek to ensure all our valued, safe and protetted. May it be, as we give thanks for 2024, that we are able to look afresh, th excitement and anticipation, at the call that God has on our lives and so devote ourselves to that call, using the gifts and talents that we have been blessed with.
Parlsh of Hornchurch - Annual Report and Accounts of The Parothial Church Council For the year ended 31 Dember 2024 Review of the Year (contlnued) Volunteers The Parish of Hornchurch is dependent on the huge number of people involved in churth activities in the area. Volunteers undertake significant roles in the activities of the PCC. ranging from administration, such as assisting with financial recording; leading mother and baby groups; youth acttvities; prayer, bereavement and support networks; as well as worship. The number of volunteers involved during the year, daily, weekly, monthly or annually would be in the region of 100, contributing an average of around 2% hours per week. The service provided to our local community through church volunteering has a significant impact on people's relationship to the Church particularly at times of crisis. Within this context, the PCC greatly values the considerable tlme given by all the volunteers across the Parish in pursuit of our mission. Management of the charlty The full PCC met six times in 2024. The average attendance was 64%. The Standing Committee met regularlyi at least monthly, during the year to discuss poliry and financial matters. The key matters arising were presented for consideration at the full PCC meetin8S. Pay polley for staff The PCC employs twelve staff (eleven of whom are part-time), worklng in the roles of cleaner, caretaker, office admlnlstration, financial administration and gardener, as well as remunerating the organist. Pay is reviewed annually In the Spring and increased according to our means. Currently, wages as set at a minirnum of the London Livlng Wage set bythe Livin8 Wage Foundation. The PCC has participated in the NEST pensions scheme from l March 2016, 10 months earller than the statutory staging date. The PCC'S contributions have been set at 3% with effect from that date. The PCC members (who are trustees of the charity) give their time freely and have recelved no remuneration for the year. Detalls of related party transactlons are disc105ed In note 10.
Parish of Hornchurch - Annual Report and Accounts of The Parothial Church Council For the year ended 31 December 2024 Review of the Year (contlnued) Flnancial Revlew During the year, the income and expenditure on unrestricted funds (general and designated) before investment gains were as follows: Unrestrlrted funds General l)esi8nated 2024 Totsl Unrestricted nds General Designated 2023 Total Income Expenditure 336,665 103,023 439,688 310,584 4,670 315,254 Net lex nditure}/income 101028 General income, at £336,66512023: £310,584), increased by £26,081 (Note 2). Planned giving increased by £2,265, while collertions at all services decreased, by £660. Hall hires Increased by £17,328. Income from investments was broadly similar to last year General expenditure of £346,008 {2023.' £363.402) decreased by £17,394 (Note 3). Costs the previous year were higher due to declslons taken to use reserves to undertake neSsary maintenance and administration without further delay. With staff pay linked to the London Living Wa8e, costs were expected to rise but the retirement of Anita in the office and an absence due to sickness resulted in a lower outcome. It is not easy to put the overall expenditure on the varlous projects undertaken during the year, though it is hoped that these brlef notes and rounded figures put the deficit for the year into some context: Project Brlef descrfptlon Chelmsford Drive bungalow Asbestos removal and building work and materials li North Street Flat & Offi Redecoration and repairs 85 Kenilworth Gardens Maintenance of property before re-letting Expenses have been kept under scrutiny by the Standing Committee. The PCC is grateful to all those parishioners who were able to increase their giving in 2024. It remains vitally important that the Parish continues to consider the stewardship of its financial resources and how it might increase its planned giving income in future years.
Parlsh of Hornchurch - Annual Report and Accounts of The Parochial Church Council For the year ended 31 December 2024 Review of the Year (tontinued) Flnanclal Revlew (contlnued) Reserves PollLy It is PCC policy to maintain "free. resee5 {that is. unrestrirted reserves which are not designated for a specific purpose) whlch are equivalent to two to three months of average unrestrirted payments, which is currently equivalent to a reserve of between £60,000 and £90,000, in order to smooth out fluctuations in cash flow and to meet unexpected items of expenditure. At 31st December 2024, "free" reserves for this purpose on the unrestritted general fund were exhausted by the prior years, deficits and the designated legacy fund held £66,000, below the top of this range. However, the £120,0(J) unrestricted bequest received in 2019 (now reduced to £84,200) has been earniarked by the PCC as an emergency fund against the potential future deficits on unrestricted general funds caused by a reduction in income whith rni8ht arise from the economic uncertainties referred to In the financial review and any significant expenditure which might arise on St Andrews church. The recently received bequest from the estate of Margaret Perry may also be used In this 4Ydy. The remalnlng deslgnated funds are held: to prepare for the periodic major servlcing of the organ. and to support the work of the committees who organize, on behalf of the PCC, the Magazine, the Bookstall and Messy Church. Details of unrestrirted funds, including those which are designated, are given tn note 8 (a) to the financial statements. Details of restricted funds, including the purposes for which they are held, and endowment funds are given in notes 8 Ib) and 8 {cl respectively. The future: 2024 and the Impact of the current economlc dlmate The outlook for Britain's economy in 2025 and beyond MaInS very uncertaln, and In partlcular, the impact of U.S. tarlffs on trade, the global economy, inflation and interest rates. The Annual Report was approved by the Parochlal Church Councll on 17 Juty 2025 and 48ned on 10 August 2025 on Its behalf by: The Reverend Kenneth Wylle Chalr of Councll, Vlcar
Parish of Homchurch - Annual Report and Accounts of The Pamchial Church Councll For the year ended 31 Dernber 2024 Independent Examiner's Report to the Trustees of the Parochlal Church Coundl Of the Ecclesiastical Parish of Hornchurch St Andrew report to the charity trustees on my exarnination of the accounts of the charity for the year ended 31 December 2024 which are Set out on pages 10 to 22. Responsibllitles and basis of report As the charitvs trustees you are responsible for the pparation of the accounts in accordance wrth the requirements of the Charities Act 2011 {'the Acy). I report in respect of my examination of the ¢hariWs accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by Charity Commission under sertion 14515llb} of the Act. Independerrt examlner's statement Since the chariws gross income exceeded £250,(MXI your examiner must be a member of a body listed in section 145 of the Act. I confirm that l am qualified to undertake the examination because l am a member of the Association of Chartered Certifled Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attentlon In connertlon wlth the examination giving me cause to believe that in any material respert: accounting records were not kept in respect of the charfty as required by sectlon 130 of the Act,. or the accounts do not accord wlth those records, or 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 otherthan any requirement that the accountsgive a'true and fair vie whlch 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 thls report In order to enable a proper understanding of the accounts to be reached. Signed Steven W Lescott FCCA Chartered Certified Accountant Xeinadin Southend Incorporated Financial Accountants Cumberland House 24-28 Baxter Avenue Southend-on-sea Essex SS2 6HZ Date: 10 August 2025
Parish of Hornchurch - Annual Report arKI Accounts of The Parochlal Church Council For the year ended 31 Deomber 2024 Statement of Flnanclal Activities- Year ended 31 Dernber 2024 Note Unrestrirted General Fund Unrestricted Dgnated Funds Restrlcted Funds Endowment Funds Total 2024 Total 2023 Income and endowments Voluntsry income 21al 165,683 I.108 3.530 269,321 163.661 Church activities 21b) 102,522 1.289 16.995 120,806 104.934 Income from investments 2{c) 65.352 65.352 59,177 Attlvitles for 8eneratin8 funds 21d) 3.108 1,626 4,734 5,086 CDBF Energy Grant 21dl 2.280 Total income 336.665 103,023 20.525 460,213 335,138 Expendlture on Church activities 3{al 345.061 1,995 17,617 364.673 385.754 Fundraislng costs 31bl 947 947 Total expendlture 1346.008 11.9951 117.617) 1365,6201 1386,4001 Net Income/{expendlture) before Investment 8alnsl(losses) (9,343) 101.028 2,908 94,593 151.2621 Transfers between funds 9.343 19,343) Other recognlsed galnsl(Iosses) Gainslllossesl on revaluation of fixed assets 1.128 1,128 3.732 Net incomellexpenditurel 91,685 4.036 95,721 147,5301 Reconclliatlon of fvnds: 8alances Brought Forward ljanuary 2024 Balance Carrfed Fonvard 31December 2024 1.772,713 171.085 10,654 1,954,452 2 001982 1.864.398 175.121 10.654 2,050.173 1,954.452 The notes on pages 12 to 22 form part of these accounts. The detailed comparative figures, showing the Statement of Financial Activities for the year ended 31 December 2023. are set out in note 11 on page 22. io
Parish of Hornchurch - Annual Report and Attounts of The Parochial Church Counc51 For the year ended 31 December 2024 Balance Sheet- 31 December 2024 2024 2023 Note FIXED ASSEts Tangible 055ets Investments 51al 5{b) 1577.5 1,577,500 42,237 41,109 1,619,737 1.618.609 CURRENT ASSETS Debtors and prepayments Short temi deposits Cash at bank and In hand 33.643 33,376 258,435 245,491 188,443 104.013 480.521 382.880 UABIUTIES Creditors.. amounts falllng due within one year 150.0851 {47,0371 Net Current Assets 430.436 335.843 TOTAL ASSEfs LESS CURRENT UABIUTIES 2,050,173 1,954,452 TOTAL NEf ASSErs 2,050,173 1.954,452 FUNDS Unrestritted funds 8(a) 81bl 1.864.398 1,772,713 Restrirted funds 175,121 171,085 Endowments funds 81c} 10.654 10,654 TOTAL FUNDS 2.050.173 1.954.452 The notes on pages 12 to 22 form part of these accounts. Approved by the Parochlal Churth Councll on 17 July 2025 and sl8ned on 10 Awist 2025 on Its behalf by: Rerfd Kenneth Wylle Chair of Hornchurch Parochial Church Counul Mlss Anne Jarrett Trustee li
Parlsh of Hornchurch - Annual Report and Accounts of The Parochial Church Council For the year ended 31 Drnber 2024 Notes to the Financial Statements l. Accounting policies a. Accountin8 Conventlon The PCC is a public benefit entity within the meanin8 of FRS102. The financial statements have been prepared under the Charitles Art 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCS, and with the regulations, "true and fair vievf provisions. together with FR5102120161 as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities I"SORP IFRS1021"l. The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at fair value. The SORP {FRS102) requires expenditure to be reported on an activity basis to show how the charity has used Its resources to further its charitable alms for the public benefit. However. as the charity is below the charity audit level threshold, it has opted to report expenditure by the nature of the expenditure rather than on an artivity basis, as pennitted by section 4.27 of SORP. The Financial Statements include all transactions. aets and liabilities for whlch the PCC is liable in law. They do not include the accounts of church groups that owe thelr affiliation to another body, nor those which are informal gatherings of church members. b. Funds Atcountlng Funds held by the PCC are: Unrestricted- these represent Income funds which can be used for general purposes of the PCC purposes, including amounts designated by the PCC for fixed assets for its own use or for spendln8 on a future prolect and which are therefore not Included In its "free reserves" as dlsclosed in the trustees. report. Restrlrted- These are funds that must be spent on the restricted purposes for which they were gbven: {il Income from trusts or endowments which can be expended only on those objects specified In the terms of the trust or bequest: lill donations or grants recelved for a specific purpose or invited by the PCC for a specific object. Endowments- Unless specified otherwise when the endowment was establlshed, the Income generated by these funds can be used for restrlcted or unrestritted purposes but the trust capital must be retained permanently. G Income and endowments Reco8nltlon of Income and endowments These are included in the Statement of Financial Artivlties (SOFA} when: the PCC becomes legally entEtled to the use of the resources; and the inflow of economic benefit is probable: and the monetsry value can be measured with sufficient reliability. Intome from events, etc.. Is reported before any related costs that may have been deducted from the gross proceeds. Grants and donatlons Grants and donatlons are Induded in the SOFA when any preconditions preventin8 their use by the PCC have been met. For collection5 and planned givin8 this is when the funds are reived. Gfft Ald Tax clalms. etc., on cash donations Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate. Income from Investments Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Galns and Losses on Investments Realised Gains or Losses are recognised when the investments are sold. Unrealised Gains and Losses are accounted for on revaluation at bid value as at 31 December of the year of account. Rentsl Income Rental income from lettings is recognized when the rental is due. d. Expendltufe and Ilabilltles Liabilities are recognized as soon as there is a legal or constructive obligation and settlement is probable and quantifiable. Grants Grants and Donations are recognised when paid or when awarded where the award constrtutes a binding obligation on the PCC. Church Artlvities The Diocesan Parish Share is accounted for when paid. Any contribution deemed to be unpaid at 31 Dember is not provided for In these accounts. 12
Parish of Hornchurch - Annual Report and Accounts of The Parochial Church Councll For the year ended 31 December 2024 Notes to the Financial Statements continued l. Accounting pollcles (continued) e. Tangible flxed assets for use by the charlty Consecrated and Benefice Property is excluded from the Accounts by S.1012) (a> and Icl of The Charities Act 2011. Moveable church furnishings are not included in the accounts unless sufficient cost informatlon Is avallable but all items are included in the Church's inventory. All expenditure on consecrated or beneflce building5 and other fixed assets costing under £l,lJ)O are written off in the year they are incurred. Depreclatlon Oepreciation Is c31¢ulated to wffte down the cost of tan8lble fixed assets. excludln8 freehold buildings, over their expected useful lives. The rates applicable are: Land Buildlngs Flxtures & Fittings Computer Equipment Nil Nil* 25% straht Line 30% Straight Line No depreciation is provided on freehold buildin85 as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciatlon char8es would not be material. An impairment revlew is carried out annually and any resultant loss identlfied In expenditure for the year. f. Current Assets Amounts owing to the PCC at 31 December for fees. rents or other Income are shovm as debtors. This fi8ure would be reduced by any provision deemed necessary to cover bad or doubtful debts Short Term Deposlts Include cash held on deposit wlth C8F Church of En8land Funds or with Barclays Bank. 8. Donated servlces. 8oods and fadlltles Donated servlces. goods or facilltles are induded in incomin8 resour05 land at the same time in resources expended) at the estimated fair vaSue of the services, goods or facilities r1Ved. h. Fees collerted by the PCC In an agency capaelty A proportion of the fees collected by the PCC for weddings and funerals is considered under SORP to be collected by the PCC as an intermediary and these fees do not count towards PCC income and should not be included in the PCCS financial statements rf the money is paid over in full directly to those involved. Such fees include the fees belonging to the Diocesan Board of Finance and those collerted for the services. for example, of bell rin8ers. organists and ver8ers. Similarly, the PCC will from tlme to time collect money for other charities in a public place or in church services: under SORP, these monles are also considered to be collected by the PCC as agent for the charity concerned and are not included In the financial statements. Reference 15 made to these collections in the Annual Report. l. Golng Concern The trustees have prepared the accounts on a going concern basis and. having regard to a period exceeding twelve months after the balance sheet date, are satisfied that this basis continues to be appropriate. 13
Parish of Homchurch - Annual Report and Accounts of The Parochlal Church Council For the year ended 31 December 20Z4 Notes to the Financial Statements continued 2. Income and endowments Unresbicted De*8natrd Funds ReStrI¢d Endowment Fwlds Total 2024 Totsl lal Voluntsry Irrtome Planned givlng Collections at all services Donations and appeals Income tax recoverable Legacies 107.382 12.095 18.313 27,893 107,382 12,095 21,671 28,065 IIN).108 269,321 105,117 12.755 17.963 26,326 1,500 163,661 3.358 172 100,108 I,108 165.683 3.530 Ibl Income from Church artfvltles Lettin8 of Church halls Fees from weddings and funerals Messy Church Grant- Churchyard Trust {note 41 90.481 12,041 90,481 13.349 176 73.153 13.592 439 1,113 176 195 16.800 16,995 16,800 120,806 17.750 104,934 102.522 1,289 Icl Income from Investments Dividends and Interest Letting of houses Other letting income 15.711 41,364 8.277 65.352 15,711 41,364 8.277 65,352 15,579 30.878 12,720 59,177 Id} A¢tlvltles lor generatln8funds Grants and Insurance clalrns Fetes, bazaars and other events Parish ma8azine advertislng Bookstsll 3,010 2.692 1.552 112 3.108 3,108 1,610 16 1,610 16 3.108 1.626 4.734 7,366 Totsl Income 336,665 103,023 20.525 460,213 335.138 14
Parish of Hornchurch - Annual Report and Accounts of The Parochial Church Council For the year ended 31 December 2024 Notes to the Financial Statements contlnued 3. Expendlture Resrrf(ted Funds Endowment Funds Total Total FurKIs Funds 2024 2023 Church activltles (a) Church artlvltles Missionary and charitable giving Ministry Costs Parish share (note 3le)I Chaplaincy maintenan Clergy housln8 Church running expen Church maintenance Church halls and housin8 maintenance and running costs Churchyard maintenance Bookstall Parish magazine Staff costs {note 4) Tralnlng and mission Messy Church Utilitie5 (Gas, electrfc and water) Depreciation Retirement presentation gifts 1512 335 1,847 2,120 147.098 147.098 145.789 169 1,017 20,9 169 1,017 22,448 3.340 157 2.077 20,177 8,556 47.983 2,189 47,983 2,189 70,371 6,291 52 52 79.029 50 81.423 716 169 21,936 62,229 16.8(XJ 934 934 42.928 42.928 1,161 360,993 330,322 1.995 17.617 349.934 Chur¢h managemgnt and admlnlstratlon Prlntln& posta8e and ststionery Telephone Office equipment Legal and Professional fees Payroll bureau 1.549 3.221 1.549 3.221 925 5,790 11,035 1,371 22,061 909 1560 11,679 909 1,560 11,679 Govemance Costs Examinerfs fee- Independent examination 3,060 3,060 2.700 2,700 Total expendtture on chur¢h activltle5 345,061 1.995 17.617 364.673 385,754 Ib) Fundralslng $ts Fundraising costs 947 947 646 Total resouros exftded 1.995 17,617 365.620 386,400
Parish of Hornchurch - Annual Report and Accounts of The Parothlal Church Council For the year ended 31 December 2024 Notes to the Flnancial Statements contlnued 3. Expenditure (continued) (c) Diocesan Parish Share 2024 2023 Gross Droan Share from the parish Dlscount 167,250 {1,6721 {18,480) 147.098 165.928 11.6591 118,480) 145,789 Housing credit (d) Support cost5 Unfe5trlcted Funds Desl8nated Funds Restrlrted Fund5 Totsl 2024 Totsl 2023 Support costs (included above) 18,568 18,568 27.275 4. Staff Costs Unrestdrted Funds Deslgnated Funds Re5trlrted Funds Totsl 2024 Total 2023 Wage5 and Salarles Employerfs pension contrlbution 61.332 897 16,800 78.132 897 80,503 920 62,229 16,800 79.029 81.423 The average number of full-time equivalent employees in administrative and support roles during the year was four (2023: four). During the year there were no employees who earned £60,(KM) or more. St. Andrews {Homchurth} Churchyard Maintenance Trust Inote 10) makes a 8rant to the PCC to support the expenditure on maintaining the thurchyard, including the wa8e5 of the 83rdener. The grant and expenditure set against it are included in note 8 Ibl. At 31 December 2024. four eligible staff members were enrolled in the NEST pension scheme12023.. four). The PCC is not required to make Employers, National Insuran contributions as its Ilabll falls below the minimum level at which contributions are payable. 16
Parlsh of Hornchurch - Annual Report and Accounts of The Parothial Church Council For the year ended 31 Dember 2024 Notes to the Flnanclal Statements contlnued 5. Flxed assets lal Fhold lar and Bulldings Fixiures. ffttings and equipment Curate Houses 2023 Total Halls 2024 Total Tan8lble assets Cost At l January 2024 Additions Disposals At 310ecember 2024 782,51XI 20,063 1,597.563 1,597.563 795,IXKI 782.5LM) 20,063 1,597.563 1.597.563 Depreciatlon Accumulated depreciation at i January 2024 Charge for year Accumulated depreciatlon at 31 December 2024 20,063 20,063 20,063 20,063 20.063 20.063 Net book value: At 31 December 2024 795.CKX) 782,51XI 1,577.500 1.577,500 At 31 December 2023 795,0 782.5 1,577,500 The freehold land and bulldings comprise the Halls and Premlses located at North StreeL Homchurch, together with the curates, houses at Burnway, Chelmsford Drive and Kenilworth Gardens. The North Street Halls slte is shown at cost which. as permitted by SORP, was the deemed cost under FRS 15 transltlonal provlsions, under which the prope$ 2013 valuatlon has not been updated. The three curates. houses are 3150 shown at cost under the same provisions noted above, under which the 2014 valuations of the propertles have not been updated. 17
Parish of Hornchurch - Annual Report and Accounts of The Parothial Church Council For the year ended 31 Dember 2024 Notes to the Flnancial Statements inued 5. Flxed assets lcontlnued) Ibl Movement In fixed a55et Investments 2024 2023 Market value brought forward at l January 2024 41,109 37.377 Add gainldeduct Ilossl on revaluation Market value at 31 December 2024 1.128 42.237 3,732 41,109 Investments at market value comprlsed Collertive investment Schemes {COIF Charities Ethical Investment Fund) 42,237 41,109 Total 42.237 41,109 Market value of unrestrirted investments at 31 December 2024 Market value of restrlrted investments at 31 December 2024 995 957 41.242 42,237 40,152 41,109 6. Debtors and prepayments 2024 2023 Income Tax Recoverable Other debtors 22,690 10,236 717 21,451 9,285 2,640 33,376 Prepayments and Accrued Income 33,643
Parlsh of Hornchurch - Annual Report and Accounts of The Parochial Church Council For the year ended 31 December 2024 Notes to the Financlal Statements continued 7. Llabilltles 2024 2023 Amounts falling due within one year. Accruals and Deferred income Trade creditors Other creditors 8,561 15,643 25.881 50.085 11,473 13.672 21.892 47,037 8. Statement of fund m*%ements Balance brou8ht forward Balance earrled fOard Revaluatlon GainlLossl IrKome Expendlture Transfers Unrestricted) Funds Isee lal below) Restricted Funds (see Ibl below) Endowment Funds {see Icl below) 1,772.713 439,688 1348,0031 1,864,398 171.085 20525 117,617) 1,128 175,121 10,654 1954 452 365 620 2 050 173 (a) Unrestrlcted Funds General Funds Le8acies 8equest Bequest from Mrs M Pery Or8an & choir. muslc Summer Safari Magazine B¢okstall Messy Church Unrealised gain/{lossl on valuation 1280 65.570 93,591 336,665 1346,rJ)8) 9,343 12801 65,570 84.248 100.108 23,876 (9,3431 100,108 1,113 23.772 11.009) 5.345 2.692 2.079 1.610 16 152) 6.903 2,708 1,321 176 (9341 1.578.096 1,772 713 1578 096 1864 398 439,688 19
Parish of Hornchurch - Annual Report and Accounts of The Parochial Church Council For the year ended 31 December 2024 Notes to the Financlal Ststements continued 8. Statement of funds (continued) Balance brought forward Balance carried forward Revaluation GèinlLoss1 Incorne Expenditure Transfers Ib) Restrlcted Funds Church FabriclRe5toration St Andrev/s Roof Appeal 2011 Bells 28,642 30.811 1.130 19.947 195 (217) 28,620 30,811 1.130 20,381 1,733 Organ Fund 2011 North Porch Fund Sheila Jigins le8acy (Mission and Fabric) Mrs E Burton legacy (Choir & Music) Dorothy Dlnes legacy Icholrl F J Black Ifimeout) Impact and youth work crr grant (note 4) Choir Lightin8 The Fold Imessy Church) Mrs J Sheppard (St Matthevs prayer & hymn books) St Matthew's Books L A Gillin8ham (Flowers) V & LE Jackson and H Warren (Choir) H Smith IFlowersl C 8raithwaite IFabric) Mrs l M Parry (Educatlonl Children's Soclety Other charity collettions Restritted Choir Fund Brenda Newlyn (Ramp & crosse51 Children's Bibles Unrealised gain on investments 434 1.733 24.385 24.385 8,812 647 8,812 647 593 593 133 133 16.800 {16.81Th)1 2.748 6.054 2,748 6.054 1.0 239 239 202 202 404 102 102 2,307 2.307 318 (335) 351 62 301 301 1,041 (265) 776 171.085 20.525 175 121 20
Parish of Hornchurch - Annual Report and Accounts of The Parochial Church Council For the year ended 31 Dernber 2024 Notes to the Financial Ststements continued 8. Statement of funds (continued) Balance brought fonvard Balance carrled for%vard Revaluation GalftlL0551 tncome Expenditure Transfers Ic) Endowment Funds Mrs Herapath Talbot Glbbs Charty Willlam Go8ney 8,581 1,540 533 8.581 1,540 533 9. Analysls of net assets by fund Unrestrlcted Restrkted Endowment Total Funds Total Funds Funds Funds Funds 2024 2023 Flxed Assets Current Assets Current Liabllitles 1,577.5(Kl 336.983 150.085) 1.864,398 42.237 132.884 1,619.737 480,521 50.0851 2.050,173 1,618.609 382,880 47.0371 1,954,452 10,654 175,121 10,654 10. Related party dlsclosures The PCC Is associated with St. Andrews (Homchurch) Churchyard Maintenano Trust (Registered Charlty no 2956581 by means of mutual Trustees, Rerfd K Wylie. Mr J Sheam)ur, Mr N Mccarren (to February 2025} and Miss A Jarrett (from May 20251. Its objectlve Is that the income of the Trust Fund shall be applied in maintsinin8 the churchyard in good order and repair intludln8 providing and/or maintainin8 equipment necessary for such Maintenan and providing stock. In September 2018, the member of staff transferred employment to the PCC from St. Andrews (Homchurch) Churchyard Maintenance Trust {note 4), which makes a grant to the PCC to support the additional expenditure (note 8 Ib)). There were no balances outstsnding between the PCC and St. Andrews {Hornchurch) Churchyard Maintenance Trust as at 31 December 2024 {2023: none). Durin8 the year, no Trustees reIVed any remuneration for services as members of the PCC, but a totsl of £2,4(KI {2023 £3,350) was paid, reimbursed or waived in respect of three {2023: seven) members of the PCC for fees or expense5 relating to weddings, funerals, travel and housing costs. During the year, unconditlonal donations that have been identified as emanating from related parties, includin8 members of the PCC, amounted to £45.368. The ex-tenant at the Kenilworth Drive property ts the dau8hter-In-law of a Church Warden, Mr N Mccarren. The amount of rent paid was Independendy assessed. The tenancy terminated on 31 December 2024. 21
Parish of Hornchurch - Annual Report and AcCnts of The Parochial Church Councll For the year ended 31 Deomber 2024 Notes to the Financlal Ststements contlnued 11. Comparative figures for the Ststement of Flnanclal Artivities SORP {FRS102) requires that the Statement of financial Attivities should show comparative figures for every item shown therein. The PCC has tsken the option of showin8 these figures, for the year ended 31 Dmber 2023. in a note to the accounts as set out below. Note Unre5trfcted General Fund Unrestrlcted Deslgnated Fund5 Restrlcted Funds Endowmerrt Funds Total 2023 Income and endowments Voluntary Income 21a) 159.471 2.567 1.623 163.661 Church actlvltles 21bl 86.234 439 18.261 104,934 Income from Investments 2{cl 59.177 59,177 Actlvlties for 8eneratln8funds 2{d) 3.422 5.086 CDBF Eneryi Grant 21dl 2,280 2.280 Totsl Income 310.584 4,670 19.884 335,138 Expendlhlre on Church actlvltles 3{a) 362.756 1.195 21.803 385,754 Fundralslng costs 31bl 646 Total expendlture 363.402 11.195 21.803 386 4001 Net Incomelle¥pendlture) before lTrvesthient8alns (52,8181 3,475 {1,919) 151.2621 Transfers between funds (52,8181- (26.409) 126A09} Other reco8niMd 8ainsl(lo$ses) Gainslllosses) on revaluatlon of fixed assets {8301 4.562 3,732 Net Incom{eXPenditU} 123.7641 123.7661 147,5301 Reconclllallon of tund>' Balances Brought Forward ljanuary 2023 Balance Carrled Forward 31 December 2023 1.796,477 194.851 10.654 2,001,982 1.772.713 171.085 10.654 1.954.452 22
Parish of Hornchurch - Annual Report and Accounts of The ParochSal Church Council For the year ended 31 December 2024 Independent Examlner's Report to the Trustees of the Parochlal Church Coundl Of the Ecclesiastical Parlsh of Hornchurch St Andrew I report to the charity trustees on my examlnatlon of the account5 Of the charity for the year ended 31 December 2024 which are set out on pages 10 to 22. Responslbllltles and ba51s of report As the charitvs trustees you are responslble for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the AcY}. I report Sn respect of my exarninatlon of the charitvs accounts carried out under section 145 of the Act and in carrying out mv examination I have followed all the appllcable Directlons given by the Charlty Commlsslon under section 1451511bl of the Art. Independent examlner's statement Slnce the charitvs gross income exceeded £250,000 your examiner must be a member of a body Ilsted in 5ectlon 145 of the Art. I confirm that l am qualifled to undertake the examlnatton because l am a member of the Association Df Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attentlon in connectlon wlth the examlnation Biving me cause to believe that in any material respect: accountlng records were not kept In respert of the charity as required by sectlon 130 of the Att. or the attounts do not accord wlth those records, or the accounts do not comply wlth the appllcable requirements concerning the form and content of accounts set out in the Charitles (Accounts and Reports) Regulations 2008 otherthan any requlrementthat the accounts 8ive a 'true and fa5r vle which is not a matter considered as part of an Independent examination. I have no concerns and have Come across no other matter5 in connection with the examinatlon to which attention should be drawn in this report In order to enable a proper understandlng of the accounts to be reached. Signed Steven W Lescott FCCA Chartered Certified Accountant Xelnadln Southend Incorporated Flnancial Accountants Cumberland House 24-28 Baxter Avenue Southend-on-sea Essex SS2 6HZ Date: 10 August 2025