THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31st DECEMBER 2024
CHARITY REGISTERED NUMBER 1134844
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
| Contents | Pages |
|---|---|
| Trustees Annual Report | |
| Reference and Administrative Details | 1 |
| Structure, Governance and Management | 3 |
| Objects and Activities | 4 |
| Achievements and Performance | 5 |
| Financial Review | 5 |
| Trustees' Responsibilities | 6 |
| Report of the Independent Examiner | 7 |
| Statement of Financial Activites | 8 |
| Balance Sheet | 9 |
| Notes to the Accounts | 10-14 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOO
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31st DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
Name of Charity: THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR Working Name: PCC ST JOHN'S BOXMOOR Charity Registered Number: 1134844 Date Registered: 11th March 2010 Governing Document: Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules Objects: Promoting in the ecclesiastical parish the whole mission of The Church of England Principal Office: St John's Church Hall St John's Road HEMEL HEMPSTEAD Herts. HP1 1JY Trustee: The Parochial Church Council (PCC) The individual members of the PCC are Trustees and are listed on the next page Independent Examiner: Mr Roger Taylor Bankers: NATWEST BANK PLC 9 Bank Court HEMEL HEMPSTEAD Herts. HP1 1BS
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOO TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2024
The Parochial Church Council (Trustees) 2024
Reverend Michael Macey Vicar Chairman Rosie Akeroyd Elected Member Safeguarding Officer Christopher Angell Elected Member Hon. Treasurer Marian Davies Elected Member Churchwarden Dee Fisher Elected Member Until 21 April 2024 Joanne Fisher Elected Member Deputy Churchwarden Jean Garner Elected Member Graham Gibbs Deanery Representative Bob Hammond Elected Member Mark Harbour Elected Member Electoral Roll Officer Lorraine Ioannou Deanery Representative Nicholas King Elected Member Hon. Secretary Carole Lewis Elected Member Reader Anne Lyne Elected Member Jason Plessas Elected Member From 21 April 2024 James Proehl Elected Member Job Rombout Deanery and Diocesan Represent Churchwarden / Vice C Cathy Shaw Elected Member Rosie Shaw Elected Member Deputy Churchwarden Trevor Standen Elected Member Wilf Stepto Deanery Representative Di Tovey Elected Member
Daughter Churches
The Parish of St John's, Boxmoor, contains the daughter churches of St Stephen's, Chaulden, and St Francis of Assisi, Hammerfield.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
CONSTITUTION
The Parochial Church Council of the Eccliastical Parish of St John's Boxmoor is a body corporate whose Governing Document is the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules (2011).
APPOINTMENT OF TRUSTEES
Members of the Parochial Church Council (PCC) are also its Trustees unless otherwise stated. Under the Church Representation Rules, clergy, churchwardens and readers together with Deanery and Diocesan Representatives are members of the PCC.
A further fifteen lay members are elected by the members registered on the Electoral Roll at the Annual Parochial Church Meeting (APCM) . Elected Trustees shall hold office for three years with one third of their number standing for election each year.
In addition, there may be a maximum of two co-opted members as determined by the Trustees. Co-opted members may only serve until the next APCM
APPOINTMENT OF OFFICERS
In accordance with the Church Representation Rules, the minister of the parish shall be the Chairman.
Vice Chairmen and honorary officers are appointed at the first meeting of the PCC following the APCM.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2024
OBJECTIVES AND ACTIVITIES
OBJECTS
The objects of the Charity are to promote in the ecclesiastical parish the whole mission of The Church of England.
The provision of grants, buildings, facilities and services with the object of enabling the mission of The Church of England to be fulfilled.
ACTIVITIES
During the year PCC, Standing Committee and other committee meetings were held on a regular basis either in person or on-line. Regular services of worship were maintained with enhanced pastoral activities to continue to encourage the congregation back into church following the Covid pandemic. The popular ‘OMO’ (on my own) lunches, ‘Friendship Teas’ , Tiny Tots, Messy Church and other Groups continued apace.
We continue to rely on major fund raising activities to balance the boooks. These have continued and included a Summer Fete, Christmas Tree Festival, Countdown to Christmas Fair, New Year concert, quizes, raffles and educational activities involving local schools. We also receive regular educational visits from local schools and host school carol services.
Our Director of Music has enhanced the musical side of our worship and guides an active church choir who perform at monthly Choral Evensong services and on other special occassions and continues to develop a Junior Choir who perform at
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE
The Parochial Church Council (PCC) meets in principle on the second Tuesday of every other month, with the Standing Committee meeting, if required, in the alternate months. Detailed minutes are kept of all PCC meetings which are distributed to all PCC members and to any member on the church electoral roll on request. A shortened version of highlights from the PCC minutes is published, when practicable and appropriate, in the parish magazine.
As a matter of routine, the PCC approved minutes of previous meetings and monitored progress on action points. It also ratified decisions taken by the Standing Committee through approval of its minutes. Reports from the Vicar, Churchwardens and Treasurer have been received at each meeting. Progress on our Mission Action Plan has also been monitored, each goal considered individually meeting by meeting. Reports have also been regularly received from our daughter churches and from the various PCC committees: Communications, Finance and Giving, Fundraising, St John's Hall, Music at St John's, Pastoral,Social,Worship and Youth.Reports were also received on the activities of the Deanery, Pray Hemel and Churches Together in Hemel Hempstead.
Substantive ad hoc matters considered by the PCC during the year included the revision of our Mission Action Plan, several in-depth discussions related to Safeguarding, and our eco-church profile, which culminated in the award of Bronze Award status. A regular topic has been to improve the quality of streaming equipment into St John's church and the related need for qa high-speed fibre internet connection. Appropriate events were held to mark the 150th anniversary of the St John's building.
FINANCIAL REVIEW
The Parochial Church Council requires funds only for the achievement of its Objects. This includes the making of grants to suitable organisations, the provision of buildings and facilities plus the provision of services.
The PCC's policy is to maintain a General Fund for St John's and St Stephens together and seperately for St Francis both with sufficient working capital to meet the next three month's budgeted expenditure. Restricted Funds have been established for specific purposes as detailed in Note 9 to the Accounts.
Other reserves comprise four Endowment Funds:
The Centenary Fund (established to provide for the maintenance, repair and extension of the Church, its fixtures and fittings) generates interest which is reinvested until required for the St John's Fabric Fund.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2024
FINANCIAL REVIEW (Continued)
The Rolph Bequest provides an income stream for the support of assistant clergy in the Parish.
The Freeman-Rolph Fund provides income for use at the Incumbent's discretion to assist parishioners in need.
The Gulliver Bequest provides an income to St Francis' Church.
Apart from the income from endowments, the General Fund relies on Parishioner giving, donations, fees from weddings and funerals, Hall lettings and fundraising events.
St Francis's accounts showed an overall small surplus of £284 in 2024 whilst at St John's and St Stephen's there was a deficit of £12,172 on the unrestricted General Fund.This was, however, much in line with the budget. Income fell compared with 2023 primarily as the legacy income in 2023 was not repeated and income from fees declined. Day to day expenditure decreased in the absence of any transfers to the Fabric or any other Restricted Fund, but this masked significant increases in the Parish Share, printing and music costs. Music cost increases were, however, fully offset by specific donations from Music at St Johns and a grant from the Jennifer Worth Literary Trust. Energy costs at both St John's and St Francis continued to be impacted by erroneous billing by and direct debit payments to, suppliers. A dispute with British Gas was referred to the Ombudsman. At St John's the Fabric Fund was boosted by a highly successful Gift Day which enabled the chairs in St John's Hall to be replaced and stonework and boiler pipework repars to be undertaken.
TRUSTEES' RESPONSIBILITIES
The Trustees are required to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of its profit or loss for that period. In preparing those accounts the Trustees are required to:
-
Select suitable accounting policies and then apply them consistently;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether the policies adopted are in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRSSE 2015) and with applicable accounting standards, subject to any material departures disclosed and explained in the accounts;
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- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 1993 (as amended by the Charities Act 2006) and Regulations made thereunder. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Standing Committee on behalf of the Parochial Church Council on 18th March 2025 and signed on its behalf:
M.Macey
Rev'd Michael Macey Chairman
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
INDEPENDENT EXAMINERS REPORT TO THE PCC OF THE ECCLESIASTICAL PARISH OF ST JOHN'S, BOXMOOR FOR THE YEAR ENDED 31st DECEMBER 2024
This report on the Financial Statements of the PCC for the year ended 31 December 2024 which are set out on pages 8 to 14 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and section 145 of the Charities Act 2011 ('the Act').
Respective responsibilities of trustees and examiner
As the members of the PCC you are responsible for the preparation of the Financial Statements; you consider that the audit requirement of the Regulations and Section 144(2) of the Act do not apply. It is my responsibility to examine the Financial Statements under section 145 of the Act; follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act and state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the Financial Statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
Independent examiners statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with Section 130 of the Act; and
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to prepare accounting records which accord with the accounting records and to comply with the requirements of the Act and the Regulations have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
R.Taylor
Roger Martin Taylor Dated: 22nd March 2025 8, Varney Road Hemel Hempstead HP1 2LB
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2024
| Note Incoming Resources Incoming resources from donors 2a Other voluntary incoming resources 2b Income from charitable and ancillary trading 2c Other ordinary incoming resources 2d Income from investments 2e Total Incoming Resources Resources Expended Grants 3a Activities directly relating to the work of the church 3b Fund-raising and publicity 3c Church management and administration 3d Total Resources Expended Net Incoming / (Outgoing) Resources Gains and Losses on Investments realised unrealised Net Movement in Funds Balances brought forward at 1st January 2024 (2023) Transfers between Funds Balances carried forward |
Unrestricted Restricted Endowment TOTAL TOTAL Funds Funds Funds 2024 2023 £ £ £ £ £ 102,415 10,064 - 112,479 107,526 18,025 8,153 - 26,178 32,109 49,948 - - 49,948 55,631 5,500 6,870 - 12,370 50 5,537 1,320 - 6,857 7,112 |
|---|---|
| 181,425 26,407 - 207,832 202,428 |
|
| 5,222 1,740 - 6,962 8,337 165,386 21,502 - 186,888 179,107 4,524 229 - 4,753 3,002 16,881 - - 16,881 13,741 |
|
| 192,013 23,471 - 215,484 204,187 |
|
| (10,588) 2,936 - (7,652) (1,759) - - - - 1 - - 15,388 15,388 34,599 |
|
| (10,588) 2,936 15,388 7,736 32,841 |
|
| 61,864 512,899 353,811 928,574 895,733 - - - - - |
|
| 51,276 515,835 369,199 936,310 928,574 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
BALANCE SHEET AS AT 31st DECEMBER 2024
| Note Fixed Assets Tangible fixed assets 5a Investment Assets 5b Current Assets Stock Debtors 7 Short Term Deposits Cash at bank and in hand Liabilities: Amounts falling due within 1 year 8 Net Current Assets Long Term Loans Net Assets Funds 6 & 9 Unrestricted Restricted Endowment |
2024 £ 493,474 369,146 862,620 - 11,908 9,461 52,321 73,690 - 73,690 - 936,310 51,276 515,835 369,199 936,310 |
2023 £ 493,474 353,758 |
|---|---|---|
| 847,232 | ||
| - 14,541 8,987 58,814 |
||
| 82,342 | ||
| (1,000) | ||
| 81,342 | ||
| - | ||
| 928,574 | ||
| 61,864 512,899 353,811 |
||
| 928,574 |
The notes on the following pages form part of these accounts
Approved by the Parochial Church Council on 18th March 2025 and signed on its behalf:
M.Macey, Chairman.
Chairman
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
1. Accounting Policies
The accounts are prepared on an accruals basis, in accordance with the Church Accounting Regulations 1997
The accounts also comply with the Accounting and Reporting by Charities: Statement of Recommended Practice (FRSSE 2015); Charities Act 1993 (as amended by the Charities Act 2006) and Regulations made thereunder; and with applicable accounting standards.
The accounts are prepared under the historical cost convention
| 2. Incoming Resources 2a. Incoming resources from donors Planned giving Collections(open plate) at all services Sundry donations 2b. Other voluntary incoming resources Appeals Legacies Fêtes & other fund raising events 2c. Income from charitable and ancillary trading Magazines Coffee Church halls lettings etc Fees Merchandising & Printing 2d. Other ordinary incoming resources Insurance claims & settlements 2e. Income from investments Dividends and interest including any reclaimed tax Total Incoming Resources |
Unrestricted Restricted Endowment TOTAL FUNDS Funds Funds Funds 2024 2023 £ £ £ £ £ 76,027 - - 76,027 76,083 20,131 - - 20,131 20,302 6,257 10,064 - 16,321 11,141 |
|---|---|
| 102,415 10,064 - 112,479 107,526 |
|
| 3,494 8,040 - 11,534 5,327 - - - - 15,000 14,531 113 - 14,644 11,782 |
|
| 18,025 8,153 - 26,178 32,109 |
|
| 1,681 - - 1,681 1,747 1,364 - - 1,364 1,465 27,786 - - 27,786 26,208 16,570 - - 16,570 24,914 2,547 - - 2,547 1,297 |
|
| 49,948 - - 49,948 55,631 |
|
| 5,500 6,870 - 12,370 50 |
|
| 5,537 1,320 - 6,857 7,112 |
|
| 181,425 26,407 - 207,832 202,428 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
| Unrestricted | Restricted | Endowment | **TOTAL ** | FUNDS | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2024 | 2023 | |
| 3. Resources Expended | £ | £ | £ | £ | £ |
| 3a. Grants | |||||
| Missionary & charitable giving: | |||||
| Church overseas | |||||
| missionary societies | - | - | - | - | - |
| relief & development agencies | 1,648 | - | - | 1,648 | 1,001 |
| Home missions & other Church | |||||
| Societies | 3,574 | 1,740 | - | 5,314 | 7,336 |
| 5,222 | 1,740 | - | 6,962 | 8,337 | |
| 3b. Activities directly relating to work of | |||||
| the Church | |||||
| Ministry: diocesan parish share | 93,190 | - | - | 93,190 | 89,531 |
| clergy expenses | 5,074 | 1,300 | - | 6,374 | 6,179 |
| Church - running expenses | 42,906 | - | 42,906 | 49,794 | |
| Church maintenance & Repairs | 4,152 | 20,202 | - | 24,354 | 14,552 |
| Expenditure on parish magazine | 1,052 | - | - | 1,052 | 1,050 |
| Church hall running costs | 2,601 | - | - | 2,601 | 3,220 |
| Music | 16,411 | - | 16,411 | 14,781 | |
| 165,386 | 21,502 | - | 186,888 | 179,107 | |
| 3c. Fund-raising and publicity | |||||
| Costs of fêtes and other fund-raising | |||||
| events | 4,524 | 229 | - | 4,753 | 3,002 |
| 3d. Church management and administration | |||||
| Administration: | |||||
| Printing & stationery | 8,316 | - | - | 8,316 | 5,952 |
| Telephones | 706 | - | - | 706 | 772 |
| Administrator | 7,859 | - | - | 7,859 | 7,017 |
| Loan interest & costs | - | - | - | - | |
| 16,881 | - | - | 16,881 | 13,741 | |
| Total Resources Expended | 192,013 | 23,471 | - | 215,484 | 204,187 |
4. Staff Costs
Music expenses include payments made to St John's Director of Music and Administration costs include payments made to the Parish Administrator. Church hall running costs include payments made to the St John's Hall caretaker and Hall cleaner.
No National Insurance or pension contributions were payable in respect of any of them in 2024 or 2023
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
5. Fixed Assets for use by the PCC
5a. Tangible fixed assets
Buildings - St John`s Hall & West End £493,474 (2023 £493,474)
| 5b. Investments 15,835 shares in the CBF Investment Fund (historical cost at 31st December 2024 : £ 35,950) 6. Analysis of Net Asset Fund Fixed Assets Current Assets Current Liabilities Long Term Loans Fund Balance 7. Debtors Prepayments of insurance Gift Aid Claim Other 8. Liabilities: Amounts Falling Due Within One Year Parishioner Loans Creditors for goods and services |
2024 2023 £ £ 369,146 353,758 Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ - 493,474 369,146 862,620 51,276 22,361 53 73,690 - - - - - - - - Market Value |
2024 2023 £ £ 369,146 353,758 Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ - 493,474 369,146 862,620 51,276 22,361 53 73,690 - - - - - - - - Market Value |
|---|---|---|
| 51,276 515,835 |
369,199 936,310 |
|
| 2024 2023 £ £ 2,805 2,724 9,103 9,017 2,800 |
||
| 11,908 14,541 |
||
| - - - 1,000 |
||
| - 1,000 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
| 9. Fund Details Restricted Funds St John's Building Reserve St John's Fabric Fund St John's Centenary Fund Donation Music Fund Vicar and Churchwardens' Discretionary Fund St John's Social Committee Wedding Advances Memorial Window Holiday at Home Endowment Funds Centenary Fund Rolph Bequest Gulliver Bequest Freeman-Rolph Fund |
Balance at 31/12/24 £ 493,474 3,787 10,000 507 5,666 545 231 350 1,275 |
|---|---|
| 515,835 | |
| 161,379 48,650 29,227 129,943 |
|
| 369,199 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
10. Missions and Charitable Giving 2024
| Beneficiary Bibles for Children Bishop's Harvest for the Hungry Appeal Childrens' Society Churches Together in Hemel Hempstead Disasters Emergency Committee Gaza Appeal DENS Hospice of St Francis |
Gross Donation £ 1,000 759 1,300 80 250 639 639 285 4,952 |
Collection £ 0 759 1,300 - 157 639 639 285 3,779 |
Allocation from PCC £ 1,000 - - 80 93 - - - |
|---|---|---|---|
| 1,173 |
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