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← The Parochial Church Council Of The Ecclesiastical Parish Of All Saints' Laleham

2023-12-31-accounts

ALL SAINTS’ LALEHAM

PAROCHIAL CHURCH COUNCIL

Annual Report

and

Statement of Financial Activities

for the year ended 31 December 2023

Registered Charity Number 1135064

Office Address: All Saints’ Parish Office, The Broadway, Laleham, Staines, TW18 1RZ Tel: 01784 441160, e-mail: office@allsaintslaleham.org.uk

Incumbent: Revd. Dr. Andrew Saville, Laleham Vicarage, The Broadway, Laleham, Staines, TW18 1SB Tel: 01784 455524, e-mail: andy.saville@allsaintslaleham.org.uk

Bankers: Charities Aid Foundation (CAF), Santander and Nationwide (Playgroup).

Independent Examiner : Stewardship, 1 Lamb's Passage, London EC1Y 8AB

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is registered with the Charity Commission from March 2010 – Registration Number 1135064. The appointment of PCC members is governed by and set out in the Church Representation Rules. The PCC is required to co-operate with the Incumbent in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

During the year the following served as members of the PCC: Incumbent: Revd. Dr. Andrew Saville, the Chairman

Assistant Minister: Revd. Elspeth Saville

Associate Minister (PTO): Revd. Ian Smailes

Curate: Revd. Johnny Lawes

Licensed Lay Ministers: Alan McLaughlin, Richard Atterton (PTO), Alan Vince (PTO)

Membership of the PCC

Ex officio: Revd. Andy Saville, Revd. Elspeth Saville, Revd. Johnny Lawes

Churchwardens up to the APCM 2023: Alastair Duncan, Ian Hunt

Churchwardens from the APCM 2023: Alastair Duncan, Ian Hunt (to 31st Aug)

Elected up to the APCM 2023: Richard Atterton, Tori Biutanaseva (resigned 24 April 2023), Deborah Bull, Alastair Duncan, Ian Hunt, Sharon Maycock Prime, Jo Smith, Simon Williams, Alexandra Wren. from the APCM 2023: Richard Atterton, Deborah Bull, Alastair Duncan, Ian Hunt, Sharon Maycock Prime (resigned 4 December 2023), Barry Morgan, Jo Smith, Simon Williams, Alexandra Wren

Co-opted up to the APCM 2023: Revd. Ian Smailes

from the APCM 2023: Revd. Ian Smailes

Elected by the PCC up to the APCM 2023 to fill a casual vacancy: Barry Morgan

from the APCM 2023 to fill a casual vacancy: Rob Gilbert (appointed 24 April 2023), Judith Banya (appointed 28 November 2023)

Elected to the Deanery Synod (and thus members of the PCC)

up to the APCM 2023 were: Deborah Bull, Alan McLaughlin, Ros Smailes from the APCM 2023 were: Deborah Bull, Alan McLaughlin, Ros Smailes

Also in attendance: Honorary Secretary: Jan Morgan until end March 2023 Also in attendance: Honorary Secretary: Karen Rieveley (from the APCM 2023)

The PCC met 9 times in 2023.

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Other roles in the Church include: Treasurer: Simon Williams

Electoral Roll Officer: Mary Hunt

There were 173 Church members on the Church Electoral Roll.

Church Safeguarding Officers: Jan Vince and Wendy Williams

Children’s Champion: Alexandra Wren

Administrators: Mary Hunt, Claire Welham

In a busy parish there is always more happening than can be reported but the following hopefully gives a flavour of what God enabled us to do in 2023.

1. Worship

Page 3

Page 4

Worship (Children and Youth)

2. Connect

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morning, to explore the events of Easter Week. They came to touch, taste, smell, see and hear; and meet some of the people who were there, finishing at the church for refreshments, craft and to receive a gift. Thanks to the amazing team who planned, prepared craft and resources and engaged with visitors along the trail.

3. Grow

Page 6

4. Serve

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5. Share

Laleham Church Playgroup

Laleham Church Playgroup has been open since 1976 and has been a blessing to generations of local children. The Mission Statement is: ‘At Laleham Church Playgroup we aim to work with parents and carers and provide a caring Christian environment in which each child will be stimulated to develop — socially, emotionally, physically, intellectually, linguistically, and spiritually — through play.’

A typical morning at Playgroup includes creative activities, play with various construction sets, outdoor play in the garden and playground, enjoying stories, role play, puzzles and games, malleable materials, sensory activities, talking about and listening to the children's news and ideas, singing, gross motor activities including playing on bikes, bouncing on the trampoline, and climbing on the wooden play frame and working together on the see-saw. The programme includes listening games, science sessions, music and movement, percussion, sand and water play.

In our secure environment, with effective adult support, children will be able to:

Other Information:

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Staff Training:

Fundraising:

Visitors:

Fabric Committee: Alastair Duncan (Chair), Alan McLaughlin, Barry Morgan, Mike Nelson, Kasia Van't Hoogerhuijs, Rob Van't Hoogerhuijs

Jennie Curtis - Secretary

The Fabric Committee met on 23/01, 21/03, 15/6 and 12/10/23.

The year began with a review of items that would become priority during 2023 with the main focus being on the church heating. It had been reported in 2022 that the boiler contained asbestos rope and therefore could no longer be safely serviced, so on inspection of the system by a local firm called Day and Co, it was decided to switch the old boiler off for the last time during the winter running into 2023 and make do with temporary heating.

A number of smaller jobs like sanding down the floor at the rear of the church, repair to the notice board, light repairs, repairing broken glass and general maintenance requests were dealt with during the year. We also

Page 9

rescued and made secure a number of wobbly gravestones.

In the Youth Centre it was noticed that some staining had appeared on the ceiling tiles to the main hall. On inspection the felt on the main roof had split from end to end. Morris Roofing carried out extensive repairs to the roof at a cost of £5328 and we hope now that the building will be watertight for some years to come. For some time now we have known that the trees along the south side of the church yard neighbouring the local garage have needed attention. We approached a few companies and decided to use Out There Trees again with a competitive quote, to cut back and remove a number of trees. A faculty was applied for along with Spelthorne Borough Council for the works to take place in December at a cost of £6000. This has cleared a large area which the fabric committee will look to enhance in due course as a possible new cremated remains area. In the same area the Fabric Committee also organised a working party to remove nearly 17 tons of topsoil which had accumulated over the years. Many thanks to those that helped. At the same time we also removed a dangerous old wall section and replaced it with a fence at the rear of the garage.

Our attention returned to the church heating. Day and Co were accepted to carry out the removal of all asbestos including the old flue, boiler and radiators, to replace with a modern energy efficient boiler and to upgrade various radiators. A new internet connected programmer was also installed. Total cost was £27,300. The new boiler is hydrogen ready, and we hope to see improvements in our running costs. We may well look to replace the two small radiators at the rear of the church which were not touched during these works. This has been a very long project involving a huge amount of time in dealing with the diocese through the faculty process. We have looked at many options including air source, ground source, electric and solar systems too.

2023 has been by far one of our most expensive years and there may well be some costly works to the Youth Centre in the next few years. The Fabric Committee are looking to get quotes for the windows to be replaced.

Each year the fabric committee review the Quinquennial Inspection which was last carried out in April 2020 and will be due again in January 2025. All works suggested in the 2020 report have been addressed including works of utmost urgency. This included an electrical inspection and upgrade, polish and reset floor strips, replacing missing guttering, crack repairs both internal and external. Works suggested over the 5 year period beginning 2020 have also been addressed.

Once again, I must say a huge thank you to the committee for their support in driving items forwards and we look to perhaps a quieter 2024.

Alastair - Chair

Finance Committee until APCM: Simon Williams, Deborah Bull, Ian Dibben, Linda Dibben.

Finance Committee following APCM: Simon Williams, Deborah Bull, Ian Dibben, Linda Dibben.

Total income for the year was £315,590 (2022: £306,968). The receipts on unrestricted funds were £279,294 (2022: £264,802) of which £110,973 (2022: £122,112) was received from church members by regular standing order. Restricted income of £36,296 (2022: £42,167) was also received. The restricted income included £24,925 to support our Curate, £5,538 for the new church heating system and £4,169 to support our Mission Partners.

Total expenditure for the year was £346,752 (2022: £329,269), leading to a deficit of £29,820 (2022: deficit of £24,182) after a gain on investments of £1,342 (2022: loss of £1,881). As a result, total reserves decreased from 173,015 at the end of 2022 to £143,196 at the end of 2023, of which £127,884 (2022: £135,689) were for

Page 10

unrestricted purposes, £10,152 (2022: £32,607) were for restricted purposes and £5,160 (2022: £4,719) were held in an endowment fund. Unrestricted reserves set aside in previous years for fabric work were used to pay part of the cost of the new church heating system. Church members paid the remainder of the church heating system costs in response to an appeal. Restricted reserves given in previous years to support our curate were used, together with money given for the same purpose in 2023, to cover his costs.

We contributed £87,775 to the Diocese of London Common Fund, which was 100% of the Parish Standard Cost for 2023. The Parish Standard Cost covers the Vicar’s stipend, pension, national insurance, and housing. It also contributes to the costs of the Diocese of London and the national church in providing episcopal oversight, clergy training, safeguarding leadership, property management, etc. The PCC withheld a portion of the Common Fund contribution for part of the year to signal its concern over the LLF proposals. In November 2023, the PCC decided release the withheld money and explore giving future contributions via the CEEC Ephesian Fund.

General unrestricted income was £183,575 (2022: £174,400) and this was used to pay routine running expenses of £178,966 (2022: £181,058). The surplus on the General fund was £11,195 (2022: deficit of £4,178) after taking to account the contribution to Youth Centre running costs by Playgroup and revaluation of investments. We are very grateful for a large gift that enabled us to finish the year with a surplus on the General Fund.

Standing Committee:

Up to the APCM 2023 were: Revd. Andrew Saville, Deborah Bull, Ian Hunt, Karen Rieveley, Simon Williams. From the APCM 2023 were: Revd. Andrew Saville, Deborah Bull, Alastair Duncan, Ian Hunt, Karen Rieveley

Simon Williams.

The only committee required by law, it has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. This committee comprises the Incumbent, the Churchwardens, and at least two elected members from the PCC, which usually include the Treasurer and Secretary, if they are PCC members. The Standing Committee usually meets 2 weeks prior to the PCC to plan the agenda.

Safeguarding: Parish Safeguarding Officer: Jan Vince, assisted by: Wendy Williams Lead Recruiter / DBS Checker: Jan Vince

All Saints’ Laleham Church now keeps on top of all Safeguarding matters via the Safeguarding Dashboard (level 3) and the Safeguarding Hub (Stage 2). The Dashboard deals with all church activities, i.e. which roles need to have a DBS check, role descriptions, risk assessments, policies, and the Hub deals with people management, so all DBS checks and training details of all our volunteers had to be entered on to the program. This is continually updated.

Jan continues to conduct DBS (Disclosure & Barring Service) checks on everyone who volunteers with the children, young people and vulnerable adults in our church. They are renewed every 3 years. During 2023, 23 volunteers were newly checked or re-checked. Jan has to check the Playgroup Manager’s (Louise Hawthorn) status each term. PCC members are checked for both adults and children.

All of our volunteers normally require an Enhanced Check, but we now have to DBS check Homegroup Leaders, who require a Basic check, so ThirtyOne-Eight set up a Basic check for our church as well.

We had nearly 60 members of the church who were DBS checked.

When a young person (under 18) became involved with helping in children’s groups or Holiday Club, Jan would write to their school for a character reference and give the young helpers a short explanation about Safeguarding. This has become a regular session in SAS in preparation for Service Sunday.

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We continue to ensure that all our volunteers update their Safeguarding training every 3 years as required by the Church of England.

PCC members are also required by the Diocese to have safeguarding training and the current PCC members all completed this. New members will be invited to do so. It was also requested by the Diocese that all PCC members complete the Raising Awareness of Domestic Abuse training. All have now completed that training. Jan kept all her own training updated and also attended one on updating Safeguarding requirements, led by the Diocese Safeguarding Officer (DSO). The DSO has proved very helpful on a number of occasions.

Jan ensured that the PCC group who would be involved with “Serious Incidents” i.e. the Standing Committee, were all specially trained. Any new members would receive this training. Near the end of the year the Diocese took over the responsibility of the LLM’s, re: DBS checks, but Jan is still ensuring that their training is kept up to date, especially as two LLM’s are also PCC members.

Throughout the year Jan had the support of Wendy Williams. We worked together to set up the Dashboard and the Hub. Sadly, Wendy has now moved on, but Jan would like to use this opportunity to say a big “thank you” to her.

Statement of Parochial Church Council Responsibilities

With regard to the PCC's obligations to safeguard children and vulnerable adults, the members of the PCC confirm that they have complied with their duties under section 5 of the Safeguarding and Clergy Discipline Measure 2016.

Under the Charities Act 2011, the PCC is required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of affairs of the church.

They are required to:

Select suitable accounting policies and apply them consistently.

Make judgements and estimates that are reasonable and prudent.

State whether the policies adopted are in accordance with the Church Accounting Regulations and with applicable accounting standards.

Prepare the financial statements on an ongoing basis.

They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the church and to ensure that such accounts comply with applicable accounting standards, and with the Statements of Recommended Practice and the Regulations made under Section 130 of the Charities Act 2011. They also have a responsibility to safeguard the assets of the church and to take reasonable steps for the prevention of fraud and other irregularities.

The Trustees have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission.

For and on behalf of the Parochial Church Council

A Saville

A Saville (Apr 19, 2024 11:59 GMT+1)

Revd. Andrew Saville Chairman

Apr 19, 2024

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INDEPENDENT EXAMINER'S REPORT

TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL ('the Charity')

I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2023 on pages 14 to 26 following, which have been prepared on the basis of the accounting policies set out on pages 16 to 17.

Responsibilities and basis of report

As members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity 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 applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Archie McDowall

Archie McDowall (Apr 22, 2024 10:55 GMT+1)

Archie McDowall BA, CA

Member of The Institute of Chartered Accountants of Scotland

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Apr 22, 2024

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ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2023

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income and endowments
EXPENDITURE ON:
Charitable activities
8
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
17		 Unrestricted
Funds
£
172,150
95,249
8,905
2,985
5
279,294
288,002
288,002
901
(7,807)
-
(7,807)
135,690
127,884		 Restricted
Funds
£
36,155
-
-
142
-
36,296
58,750
58,750
(22,454)
-
(22,454)
32,607
10,152		 Endowment
Funds
£
-
-
-
-
-
-
-
441
441
-
441
4,719
5,160		 Total
Funds
2023
£
208,304
95,249
8,905
3,127
5
315,590
346,752
346,752
1,342
(29,820)
-
(29,820)
173,015
143,196		 Total
Funds
2022
£
207,121
90,229
4,286
1,129
4,205
306,968
329,269
329,269
(1,881)
(24,182)
-
(24,182)
197,197
173,015

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on pages 16-25 form part of these accounts.

Page 14

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

BALANCE SHEET

AS AT 31 DECEMBER 2023

Note
FIXED ASSETS
Investments
11
CURRENT ASSETS
Stock
12
Debtors
13
Cash at bank and in hand
14
CREDITORS: Amounts falling
due within one year
15
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
17
Unrestricted Funds
General funds
Designated funds
Restricted Funds
Endowment Funds		 Unrestricted
Funds
£
10,398
10,398
-
7,619
117,788
125,407
(7,921)
117,486
127,884
61,323
66,561
127,884
127,884		 Restricted
Funds
£
-
-
-
2,140
10,101
12,241
(2,089)
10,152
10,152
-
10,152
10,152		 Endowment
Funds
£
5,160
5,160
-
-
-
-
-
-
5,160
-
5,160
5,160		 Total
Funds
2023
£
15,558
15,558
-
9,759
127,889
137,648
(10,010)
127,638
143,196
61,323
66,561
127,884
10,152
5,160
143,196		 Total
Funds
2022
£
14,216
14,216
30
9,061
160,555
169,646
(10,847)
158,799
173,015
50,128
85,562
135,690
32,606
4,719
173,015

The financial statements were approved by the members of the PCC and were signed on its behalf by:

A Saville (Apr 19, 2024 11:59 GMT+1)
A Saville		 Apr 19, 2024
--------------------------------------- ---------------------------------------
Revd. Dr. Andrew Saville Date

Charity number: 1135064

The notes on pages 16-25 form part of these accounts.

Page 15

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

1 Statutory Information

The Parochial Church Council of All Saints Church Laleham is a charity registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention. The financial statements include all activities for which the PCC is legally responsible; the activities of informal gatherings of church members and groups that owe their main affiliation to another body and are excluded.

These financial statements have been prepared in accordance with The Church Accounting Regulations 2006, the 'Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)' ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The PCC have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The PCC have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the PCC have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The PCC have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income

Income (which includes planned giving, collections and other donations) is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part income is generally recognised when it is received by, or on behalf of, the PCC. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

iii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from the Playgroup, church retreats and other events and courses.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Contributions in respect of the diocesan parish share are included in the Statement of Financial Activities for all amounts agreed to being payable for the financial year.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

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ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Tangible fixed assets

Movable church furnishings held by the incumbent and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised in accordance with the policy set out below. These items are regarded as inalienable property and are listed in the church's inventory which can be inspected at any reasonable time. Inalienable property acquired prior to 2000 has not been capitalised as there is insufficient cost information available.

The Youth Centre which was built in the 1960's at a cost of approximately £7,000 on land given to All Saints' for that specific purpose, would today cost approximately £250,000. However it is not considered to be a realisable asset since we have been advised that no other use would be permitted. Therefore it is not included on the balance sheet.

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than 5% of total expenditure in the accounting period and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Equipment Over 3 to 7 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Investments

Fixed asset investments are held to generate income and / or for their investment potential. They are valued as follows: i) Listed investments are valued at their market value (fair value) at the balance sheet date.

g) Stocks

Stocks of books purchased for re-sale are stated at the lower of cost and net realisable value.

h) Pension scheme arrangements

The charity contributes to the Church Workers Pension Fund, which is a multi-employer defined benefits pension scheme as described in Section 28 of FRS 102. The charity is not able to identify its share of the Scheme's assets and liabilities and, therefore, as permitted by FRS 102, the Scheme is accounted for as if it were a defined contribution pension scheme. Contributions to the Scheme are charged to the Statement of Financial Activities as they become payable. Further information about the Scheme is disclosed in note 16 'Pension Commitments'.

i) Taxation

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

j) Financial instruments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

k) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

l) Critical accounting estimates and areas of judgement

The members of the PCC do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

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ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

3 Donations and legacies

tions and legacies
Planned Giving
Tax Recoverable
Other Giving
Collections
Legacies		 2023
£
129,348
35,031
31,819
7,106
5,000
208,304		 2022
£
136,312
34,567
27,022
4,418
4,802
207,121
Fees for weddings and Funerals
Book Sales
Holiday Club
Other generated income
Playgroup: Local Authority Funding
Fees
Fundraising
Other
ncome from other trading activities
Lettings
nvestment income
Dividends & interest		 2023
£
2,168
505
1,040
944
73,341
16,141
1,111
-
95,249
2023
£
8,905
8,905
2023
£
3,127
3,127		 2022
£
3,607
921
785
825
68,825
13,700
1,553
12
90,229
2022
£
4,286
4,286
2022
£
1,129
1,129

Page 18

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

7 Other income
2023 2022
£ £
Insurance claim - 4,205
Other generated income 5 -
5 4,205
8 Charitable expenditure
7
Other income
Insurance claim
Other generated income
8
Charitable expenditure		 2023
£
-
5
5		 2022
£
4,205
-
4,205
a
Costs incurred directly on specific activities
Ministry costs
note
Diocesan contribution
Other clergy costs
9(a)
Church running expenses
9(b)
Church maintenance
9(c)
Upkeep of services
Upkeep of churchyard
9(d)
Training & support costs (inc youth work)
9(e)
Youth Centre running costs
9(f)
Playgroup running costs
9(g)
Bookstall
Grants payable (see b) below)
Administration
Salary
Parish office rent
Administration
Telephone
Insurance
Utilities
Office refurbishment & maintenance
Governance Costs
Total expenditure on charitable activities
b
Grants payable
Grants for UK and overseas mission
Grants for the relief of poverty
The charity's principal grants to institutions comprised:
Church Pastoral Aid Society
Tearfund
Grants to institutions for less than £1,000 each		 2023
£
87,775
49,780
6,095
27,449
4,686
12,600
12,173
16,812
83,645
544
301,559
4,519
30,001
621
3,149
429
613
1,640
1,162
3,060
40,674
346,752
2023
£
1,125
3,394
4,519
2023
£
1,125
3,042
352
4,519		 2022
£
85,200
62,154
5,655
11,923
7,460
7,077
11,382
15,292
78,819
889
285,851
2,474
27,741
2,621
4,168
671
558
1,398
907
2,880
40,944
329,269
2022
£
1,125
1,349
2,474
2022
£
1,125
1,125
224
2,474

The fee payable to the independent examiner for preparing and examining the accounts was £3,060 (2022: £2,880). The charity paid £nil (2022: £nil) to Stewardship for other services

Page 19

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

9
9(a) Other Clergy costs
Clergy expenses
Vicarage expenses
Curate's house expense
Curate training contribution
Additional staff costs
Staff expenses
9(b) Church Running expenses
Insurance
Telephone and internet
Utilities
9(c)
Church maintenance
Repairs & maintenance
Audio visual equipment and other costs
9(d) Upkeep of Churchyard
Contract Gardener
R&M and other costs
9(e) Training & support costs
Hire of school
Children's holiday club
Children's work
Church event expenses
Parish support and mission
9(f)
Youth Centre costs
Insurance
Utility charges
Repairs & maintenance
Other costs
9(g) Playgroup costs
Salaries
Running costs
Equipment & consumables
Donations		 2023
£
2,485
796
26,388
20,075
-
37
49,780
2,390
309
3,396
6,095
24,640
2,810
27,449
5,704
6,896
12,600
5,961
946
2,667
815
1,784
12,173
1,674
3,227
11,865
46
16,812
73,539
5,631
4,377
99
83,645		 2022
£
1,832
594
26,643
20,112
12,241
731
62,154
2,175
410
3,070
5,655
11,923
0
11,923
4,761
2,316
7,077
5,401
404
2,196
944
2,437
11,382
1,524
2,431
11,248
88
15,292
70,753
6,350
1,521
195
78,819

Page 20

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

10 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses

Gross wages and salaries
Pension costs		 Church
Playgroup
2023
£
£
£
27,704
73,436
101,140
2,297
103
2,400
30,001
73,539
103,540		 Church
Playgroup
2022
£
£
£
36,994
70,719
107,713
2,988
34
3,022
39,982
70,753
110,735

The average monthly number of church employees during the year was 2 (2022: 3). The average monthly number of playgroup employees during the year was 14 (2022: 16). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the members of the PCC and the key staff named in the Trustees Annual Report. Total employment benefits payable to key management for the year were as follows:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Key management connected to members of the PCC
Mary Hunt, church administrator, spouse of trustee
14,354
72
574
Wendy Williams, playgroup, spouse of trustee
1,480
Other members of key management
14,354
72
574		 2023
£
15,000
1,480
15,000
31,480

In addition, a total of £nil (2022: £942) redundancy payment was made to a member of the key management during the year.

The following amounts were payable in the previous year:

ollowing amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Key management connected to members of the PCC
Mary Hunt, church administrator, spouse of trustee
13,273
66
531
Wendy Williams, playgroup, spouse of trustee
1,369
-
-
Tori Biutanaseva, Families Minister
10,812
54
432
Other members of key management
13,273
66
531		 2022
£
13,870
1,369
11,298
13,870
40,407

Andrew Saville, clergy member of the PCC, and Jonathan Lawes, Curate in Training and member of the PCC, receive a stipend from the Diocese and so are not employees; some of the Parish Share paid to the Diocese is used to help meet the cost of these stipends. Andrew and Jonathan are provided with accommodation (which is customary for clergy) and the cost of this accommodation to the PCC is disclosed in note 8 'Charitable Expenditure'. The charity also reimbursed expenses to Andrew and Jonathan, again these costs are disclosed in note 8 'Charitable Expenditure' under the heading 'Clergy expenses'. In addition, the PCC contributed £20,075 (2022: £20,112) towards the diocesan costs of employing and training Jonathan.

No other member of the PCC received employment benefits in either the current or preceding year.

11 Investments:

stments:
CBF Church of England
460 Investment Fund Income Units
COIF Charities
260 Investment Fund Units
Opening Market Value
Net Gain(Loss) in the year on revaluation
Closing Market Value		 # Units
460
260
720		 2023
Value
£
10,398
5,160
15,558
14,216
1,342
15,558		 2022
Value
£
9,497
4,719
14,216
16,097
(1,881)
14,216

Page 21

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

12 Stock

Books purchased for re-sale, at cost
ors
Income Tax Recoverable - Church
Other Debtors
Prepayments and interest earned
at Bank and in Hand
Church
Santander
CAF Bank
Cash in hand
Playgroup
Santander
Cash
Building Society
CBF Church of England Deposit
itors: liabilities falling due within one year
Creditors and Accruals
Deferred income (Playgroup Grants)		 2023
£
-
-
2023
£
2,398
1,900
5,461
9,759
2023
£
21,042
14,622
589
12,918
87
22,555
71,814
56,076
127,889
2023
£
10,010
-
10,010		 2022
£
30
30
2022
£
2,679
2,008
4,374
9,061
2022
£
50,399
19,098
-
16,707
37
22,427
108,669
51,887
160,556
2022
£
5,847
5,000
10,847

13 Debtors

14 Cash at Bank and in Hand

15 Creditors: liabilities falling due within one year

16 Pension commitments

The Church Workers Pension Fund (CWPF)

The charity participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.

CWPF has two sections:

  1. the Defined Benefits Scheme

  2. the Pension Builder Scheme, which has two subsections;

a. a deferred annuity section known as Pension Builder Classic, and,

b. a cash balance section known as Pension Builder 2014.

Pension Builder Scheme

Both sections of the Pension Builder Scheme are classed as defined benefit schemes.

Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2023 : £2,400, 2022 : £3,022).

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019.

For the Pension Builder Classic section, the 2019 valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2024, the Board chose to grant a discretionary bonus of 6.7% to both pensions not yet in payment and pensions in payment in respect of service prior to April 1997; and a bonus on pensions in payment in respect of post April 2006 service so that the pension increase was 5% (where usually it would be calculated based on inflation up to 2.5%). This followed improvements in the funding position over 2023. There is no requirement for deficit payments at the current time.

Page 22

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The next valuation is due as at 31 December 2022. Calculations for this are currently under way.

The legal structure of the scheme is such that if another employer fails, the PCC could become responsible for paying a share of the failed employer’s pension liabilities.

17 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Playgroup
Legacy - Property Improvement
Legacy - Curate reserve
Legacies & Memorial Gifts
School Hall Projector and Screen
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Mission
Bursary Fund
Curate Fund
Churchyard
Parent & Toddlers
Church Heating System Fund
New Build or Major Repairs Fund
Endowment Funds
Alfred Want churchyard fund
Aggregate of funds		 Opening
balance
2023
£
34,172
23,941
25,000
1,200
1,250
85,562
50,128
135,690
-
2,466
29,525
141
474
32,607
4,719
173,016		 Incoming
resources
2023
£
90,719
-
-
5,000
-
95,719
183,575
279,294
4,169
313
24,925
142
586
5,538
625
36,296
-
315,590		 Outgoing
resources
2023
£
(83,645)
(23,940)
-
(200)
(1,250)
(109,035)
(178,966)
(288,001)
(4,169)
(300)
(47,408)
(283)
(429)
(5,538)
(625)
(58,750)
-
(346,752)		 Transfers
in the year
2023
£
(5,685)
(5,685)
5,685
-
-
-		 Gains and
losses
2023
£
-
-
-
-
901
901
-
-
-
-
-
-
441
1,342		 Closing
balance
2023
£
35,561
1
25,000
6,000
-
66,561
61,324
127,885
-
2,479
7,042
(0)
631
-
-
10,152
5,160
143,196

The transfers referred to above were made for the following reasons:

a) The transfer from the designated Playgroup fund to General funds represents contribution to the running costs of the Youth Centre for the year.

Page 23

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Fixed asset investments
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
10,398
-
-
-
7,619
-
51,227
66,561
(7,921)
-
61,324
66,561
Unrestricted Funds		 Restricted
funds
£
-
-
2,140
10,101
(2,089)
10,152		 Endowment
funds
£
5,160
-
-
-
-
5,160		 2023
£
15,558
-
9,759
127,889
(10,010)
General
funds
£
10,398
-
7,619
51,227
(7,921)
61,324
143,196

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Playgroup
Legacy - Property Improvement
Legacy - Support Staff
Legacy - Curate Reserve
Legacies & Memorial Gifts
School Hall Projector and Screen
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Mission
Bursary Fund
Curate Fund
Churchyard
Parent & Toddlers
Endowment Funds
Alfred Want churchyard fund
Aggregate of funds		 Opening
balance
2022
£
34,542
29,463
9,562
25,000
-
-
98,567
54,306
152,873
-
2,810
35,667
137
369
38,984
5,340
197,197		 Incoming
resources
2022
£
84,090
3,862
1,200
1,250
90,402
174,400
264,802
2,250
-
39,350
141
426
42,167
-
306,968		 Outgoing
resources
2022
£
(78,821)
(9,384)
(9,562)
(97,767)
(181,058)
(278,825)
(2,250)
(344)
(47,392)
(137)
(321)
(50,444)
-
(329,269)		 Transfers
in the year
2022
£
(5,640)
(5,640)
3,740
(1,900)
-
-
1,900
-
-

1,900
-
-		 Gains and
losses
2022
£
-
-
-

-

-

-

-
(1,260)
(1,260)
-
-
-

-
-
-
(621)
(1,881)		 Closing
balance
2022
£
34,172
23,941
-
25,000
1,200
1,250
85,562
50,128
135,690
-

2,466
29,525
141
474
32,606
4,719
173,015

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Fixed asset investments
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
9,497
30
7,161
44,287
85,562
(5,847)
(5,000)
55,128
80,562
Unrestricted Funds		 Restricted
funds
£
1,900
30,706
-
32,606		 Endowment
funds
£
4,719
4,719		 2022
£
14,216
30
9,061
160,556
(10,847)
General
funds
£
9,497
30
7,161
44,287
(5,847)
55,128
173,015

Page 24

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

Designated Funds

The Playgroup Fund represents the income and expenditure for the Laleham Church Playgroup

The Legacy - Property Improvement Fund represents unrestricted legacy income which the PCC has designated for use on property maintenance & improvements

The Legacy - Support Staff Fund represents unrestricted legacy income which the PCC has designated for costs associated with staff employment

The Legacy - Curate reserve Fund represents unrestricted legacy income which the PCC has designated for costs associated with having a Curate.

Legacies and Memorial Gifts fund represents unrestricted income which the PCC has designated for future use for something that will be lasting and relevant to the interests of a person who died.

The School Hall Projector and Screen Fund represents unrestricted income which the PCC has designated for costs associated with the school hall projector and screen.

Restricted Funds

The Mission Fund represents donations received for mission partners

The Bursary Fund represents the income received to enable children to attend Christian events, camps and holidays.

The Curate Fund represents income received to contribute towards the costs associated with having a Curate.

The Churchyard Fund represents income received to contribute towards the costs of maintaining the churchyard.

The Parent & Toddlers Fund represents the income received to pay the expenses of the Parent & Toddler group and its child sponsorship through Compassion UK.

The Church Heating System Fund represents income received to contribute towards the cost of installing a new boiler for the church.

The New Build or Major Repairs Fund represents income received to contribute towards any new build or major repairs that the church requires.

Endowment Funds

The Churchyard Permanent Endowment Fund represents the investment made by the charity of Alfred Want for the purpose of maintaining the grave and gravestone of John Thornton and the lychgate erected in his memory

18 Transactions with related parties

During the year the charity received donations totalling £46,900 (2022: £52,950) from related parties (which includes members of the PCC, any other members of key management and anyone closely connected to them).

During the year, Ryan Duncan, who is closely related to Alastair Duncan, who is a member of the PCC, received payments totalling £581 for providing repairs and rewiring services for the charity's Youth Centre.

Page 25

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

YEAR ENDED 31 DECEMBER 2023

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income and endowments
EXPENDITURE ON:
Charitable activities:
8
Total Expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
17
Other recognised gains/(losses):
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
17		 General
2023
£
167,150
4,656
8,905
2,858
5
183,575
178,966
178,966
901
5,510
5,685
11,195
50,128
61,324
Unrestric		 Unrestric Designated
2023
£
5,000
90,592
-
127
95,719
109,036
109,036
-
(13,317)
(5,685)
(19,002)
85,562
66,560
ted funds		 Restricted
2023
£
36,155
-
-
142
36,296
58,750
58,750
-
(22,454)
-
(22,454)
32,607
10,152		 Endowment
2023
£
-

-
-
-
-
-
-
441
441
-
441
4,719
5,160		 Total
2023
£
208,304
95,249
8,905
3,127
5
315,590
346,752
346,752
1,342
(29,820)
-
(29,820)
173,015
143,196		 General
2022
£
158,783
6,138
4,286
988
4,205
174,400
181,058
181,058
(1,260)
(7,918)
3,740
(4,178)
54,306
50,128
Unrestric		 Unrestric Designated
2022
£
6,312
84,090
-

-

-
90,402
97,767
97,767
-
(7,365)
(5,640)
(13,005)
98,567
85,562
ted funds		 Restricted
2022
£
42,026
-
-

141
42,167
50,444
50,444
-

(8,277)
1,900
(6,377)
38,984
32,607		 Endowment
2022
£
-

-
-
-
-

-

-
-
(621)
(621)
-
(621)
5,340
4,719		 Total
2022
£
207,121
90,229
4,286
1,129
4,205
306,968
329,269
329,269
(1,881)
(24,182)
-
(24,182)
197,197
173,015

Page 26