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

2024-12-31-accounts

ALL SAINTS’ LALEHAM

PAROCHIAL CHURCH COUNCIL

Annual Report

and

Statement of Financial Activities for the

year ended 31 December 2024

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 : Archie McDowall BA CA, 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

Associate Vicar: Revd. Johnny Lawes

Assistant Minister: Revd. Elspeth Saville

Associate Minister (PTO): Revd. Ian Smailes

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 2024: Alastair Duncan

Churchwardens from the APCM 2024: Alastair Duncan, Robert Gilbert

Elected up to the APCM 2024: Richard Atterton, Deborah Bull, Alastair Duncan, Ian Hunt, Sharon Maycock Prime (resigned 4 December 2023), Barry Morgan (resigned 23[rd] uly 2024), Jo Smith, Simon Williams (resigned 30th April 2024), Alexandra Wren.

Elected by the PCC up to the APCM 2024 to fill a casual vacancy: Robert Gilbert (appointed 24 April 2023), Judith Banya (appointed 28 November 2023).

Elected from the APCM 2024: Richard Atterton, Deborah Bull, Alastair Duncan, Ian Hunt, Robert Gilbert, Barry Morgan (resigned 23rd July 2024), Jo Smith, Alexandra Wren.

Elected by the PCC from the APCM 2024 to fill a casual vacancy: Judith Banya (appointed 21st May 2024).

Co-opted up to the APCM 2024: Revd. Ian Smailes

from the APCM 2024: Revd. Ian Smailes

Elected to the Deanery Synod (and thus members of the PCC) up to the APCM 2024 were: Deborah Bull, Alan McLaughlin, Ros Smailes and from the APCM 2024 were: Deborah Bull, Alan McLaughlin, Ros Smailes

Elected to the Diocesan Synod 2024-2027 were: Revd. Andy Saville, Hannah Lawes

Also in attendance: Honorary Secretary: Karen Rieveley

The PCC met 8 times in 2024.

Page 1

Other roles in the Church include:

Treasur er: Simon Williams (until 30th April 2024), Nallini Samuel (from 30th April 2024)

Electoral Roll Officer: Mary Hunt

There were 177 Church members on the Church Electoral Roll at the APCM.

Church Safeguarding Officers: Jan Vince and Sue Nelson (from 21st May 2024)

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 2024.

1. Worship

Page 2

Worship (Children and Youth)

Page 3

Youth Centre, encouraging youngsters to serve on 3rd Sunday (Service Sunday), and with SAS Xtra on 1st & 3rd Sunday evenings.

2. Connect

Page 4

3. Grow

4. Serve

Page 5

Many other acts of service were regularly carried out including flower arranging, church cleaning, delivery of the parish Christmas invites and managing the church heating. See also the Fabric Committee report and Finance Committee report.

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, Rhythm and Rhyme, sand and water play.

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

Page 6

Other Information:

Staff Training:

Page 7

Fundraising:

Visitors/Visits

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

Hoogerhuijs (resignation effective from APCM), Rob Van't Hoogerhuijs (resignation effective from APCM) Jennie Curtis – Secretary

The Fabric Committee met three times in 2024.

The year began with a review of items needing attention in the church buildings and the committee has tried to have a quieter year in 2024 after a rather expensive 2023.

We tried to address some of the smaller items on our to-do list, which included some maintenance and repairs in the church yard, including laying some new tarmac leading up to the porch. Many thanks as always, to our working party of church and fabric members.

In April we had Out There Trees back to remove a number of trees along the boundary with the village garage. This has allowed the garage to replace their roof and opened up the area which will we be looking at in the coming months, with longer term plans for a new cremated remains area. One further tree has died in the churchyard and following a council application it will be removed in early 2025.

A new area has also been now designated with a faculty to provide 30-40 cremated remains plots to tide us over for the next few years.

The new church heating has been working hard and is keeping the church members nice and warm following its install last year. The same firm returned to carry out the annual service with no issue.

The Fabric Committee always like to keep one eye on the Quinquennial Inspection which will be required again in 2025. All items marked as urgent have been dealt with within the report, but we are finding that clay roof tiles are coming off the roof on a regular basis. As the roof is 115 years old it is now well beyond it’s normal life expectancy. We await the new QI report and its findings in early 2025. Works suggested over the 5-year period beginning 2020 have also been addressed.

Page 8

In the summer we discovered a large leak in the Parish Office building which emanated from a water heater. This was replaced but we were able to claim £2765 in damages to cover the drying out, decoration, new flooring, skirtings etc. This also gave us a chance to refresh the office and install some more substantial shelving which has been very popular with the staff.

In the Youth Centre we are now required to have a non-domestic energy performance certificate which will give us a rating for the building. At present this has to be band E or above but could be rising to band B in the next 5 years. The Fabric committee has recently organised a patch repair to the flat roof at the side of the building but it is clear a lot of money needs to be spent on this building, in excess of £50000 just on maintenance, and this will not be dealing with the considerable lack of insulation. More to follow in 2025.

We carried out normal maintenance items on the Youth Centre in the year with a small fencing repair to the playground at the front which had become unsafe.

Once again, I must say a huge thank you to the committee for their support in driving items forwards and we look to a busy 2025.

Alastair Duncan – Chair

Finance Committee until APCM 2024: Simon Williams, Deborah Bull, Ian Dibben, Linda Dibben.

Finance Committee following APCM 2024: Nallini Samuel, Simon Williams, Deborah Bull, Ian Dibben, Linda Dibben.

Total income for the year was £391,742 (2023: £315,590). The receipts on unrestricted funds were £306,526 (2023: £279,294) of which £104,253 (2023: £110,973) was received from church members by regular standing order. Restricted income of £85,215 (2023: £36,296) was also received. The restricted income included £74,700 to support our Associate Minister in response to an appeal and £10,025 to support our Curate.

Total expenditure for the year was £342,247 (2023: £346,752), leading to a surplus of £49,495 (2023: deficit of £29,820). As a result, total reserves increased from £143,195 at the end of 2023 to £193,085, of which £147,801 (2023: £127,884) were for unrestricted purposes, £39,968 (2023: £10,152) were for restricted purposes and £5,276 (2023: 5,160) were held in an endowment fund. We are extremely thankful for the generous legacy that we have received and the very generous response to the appeal to support the employment of Johnny Lawes as Assistant Minister.

We contributed £91,300 to the Diocese of London Common Fund, which was 100% of the Parish Standard Cost for 2024. 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. After concerns over Living in Love and Faith (LLF) proposals the PCC agreed in January 2024 to pay our contributions to the Common Fund via the CEEC Ephesian Fund.

General unrestricted income was £181,947 (2023: £183,575) and this was used to pay routine running expenses of £192,769 (2023: £178,966). The deficit on the General fund was £10,821 (2023: surplus of £11,195) this has been due to unbudgeted expenditure for Fabric (notably Parish office maintenance and Church maintenance), an increase in Parish training and mission expenses and a general increase overall for goods/services. We are truly thankful to those who provide regular giving, this deficit has brought to our attention the need to encourage more generous giving within the congregation, to help cover running costs.

Reserves policy

The PCC have determined that the charity should aim to hold unrestricted cash of no less than £60k (which equates to about 3 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £128,472 and the charity is complying with its reserves policy.

Nallini Samuel - Treasurer

Page 9

Standing Committee:

Up to the APCM 2024 were: Revd. Andrew Saville, Deborah Bull, Alastair Duncan, Ian Hunt, Karen Rieveley, Simon Williams.

From the APCM 2024 were: Revd. Andrew Saville, Deborah Bull, Alastair Duncan, Robert Gilbert, Ian Hunt, Karen Rieveley.

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 and Lead Recruiter: Jan Vince Assistant Safeguarding Officer: Sue Nelson (from May 2024) Lead Recruiter / DBS Checker: Jan Vince

Early in 2024, Sue Nelson joined Jan as Assistant Safeguarding Officer. We meet regularly to keep all issues up to date and plan for future needs.

Our church continued to keep on top of all Safeguarding matters via the Safeguarding Dashboard and the Safeguarding Hub. The Dashboard deals with all church activities, e.g. which roles need to have a DBS check, role descriptions, risk assessments, policies. The Diocese introduced new safeguarding standards towards the end of 2024 which have placed more demands in order to keep church families safe in any activity or church service. The Safeguarding Hub deals with people management, so all DBS checks and training details of all our volunteers have to be entered on to the Hub. We continually update this. The Diocese Safeguarding team have access to our Dashboard and Hub, so that they can keep in touch with our progress.

During 2024, the Diocesan Safeguarding team offered PSO’s a monthly zoom meeting at which we can ask questions and learn more about the ever-growing demands of church safeguarding and meet other PSO’s in the Kensington Diocese.

Jan continued to conduct DBS (Disclosure & Barring Service) checks on everyone who volunteers with the children, young people and/or vulnerable adults in our church (a vulnerable adult can be anyone over the age of 18.) The checks are renewed every 3 years. During 2024, 20 volunteers were newly checked or re-checked. Jan also has to check the Playgroup Manager’s (Louise Hawthorn) status each term. Louise can check the DBS status of her team herself. PCC members are DBS checked for both adults and children.

23 volunteers had to complete their safeguarding training during the year. We also asked PCC members to complete the training course for Raising Awareness of Domestic Abuse, and the Standing Committee and PSO have knowledge of how to deal with a serious incident, should it occur. New Safeguarding Standards are encouraging PCC’s to become more involved with safeguarding within their church.

Jan, Sue, Andy and Johnny all completed the training course for Safer Recruitment and People Management. Sue also completed the Domestic Abuse training and Safeguarding training. She has plans for two more courses in the near future.

All of our volunteers normally require an Enhanced Check, but we were informed by ThirtyOne Eight (the agency that oversees all of our safeguarding and recruiting) that we should check Homegroup Leaders as well, but with a Basic check.

Jan continued to contact schools for a short character reference when a young person wished to help in a group or Holiday Club as they are too young for a DBS check. A simplified safeguarding training was given to them.

Please be assured that any safeguarding issue that might arise will always be dealt with in complete confidence and will always be so.

Page 10

Jan Vince Parish Safeguarding Officer

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 (May 9, 2025 16:49 GMT+1)

Revd. Dr. Andrew Saville, Chairman

Date May 9, 2025

Page 11

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 2024 on pages 13 to 25 following, which have been prepared on the basis of the accounting policies set out on pages 15 to 16.

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 (May 9, 2025 16:51 GMT+1)

Archie McDowall BA, CA Member of The Institute of Chartered Accountants of Scotland

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: May 9, 2025

Page 12

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2024

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
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
16		 Unrestricted
Funds
£
175,866
111,931
13,175
3,788
1,766
306,526
286,848
286,848
238
19,917
-
19,917
127,884
147,801		 Restricted
Funds
£
85,072
-
-
144
-
85,215
55,399
55,399
29,816
-
29,816
10,152
39,968		 Endowment
Funds
£
-
-
-
-
-
-
-
116
116
-
116
5,160
5,276		 Total
Funds
2024
£
260,938
111,931
13,175
3,932
1,766
391,742
342,247
342,247
355
49,849
-
49,849
143,195
193,045		 Total
Funds
2023
£
208,304
95,249
8,905
3,127
5
315,590
346,752
346,752
1,342
(29,820)
-
(29,820)
173,016
143,197

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 15-24 form part of these accounts.

Page 13

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

BALANCE SHEET

AS AT 31 DECEMBER 2024

Note
FIXED ASSETS
Investments
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
13
CREDITORS: Amounts falling
due within one year
14
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
16
Unrestricted Funds
General funds
Designated funds
Restricted Funds
Endowment Funds		 Unrestricted
Funds
£
10,636
10,636
14,448
128,472
142,920
(5,755)
137,165
147,801
56,844
90,957
147,801
147,801		 Restricted
Funds
£
-
-
2,744
36,326
39,070
898
39,968
39,968
-
39,968
39,968		 Endowment
Funds
£
5,276
5,276
-
-
-
-
-
5,276
-
5,276
5,276		 Total
Funds
2024
£
15,913
15,913
17,192
164,798
181,990
(4,857)
177,133
193,046
56,844
90,957
147,801
39,968
5,276
193,045		 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

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

A Saville (May 9, 2025 16:49 GMT+1)A Saville May 9, 2025 ----------------------------------------------------------------------------Revd. Dr. Andrew Saville Date

Charity number: 1135064

The notes on pages 15-24 form part of these accounts.

Page 14

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

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.

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.

Page 15

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

d) Fund accounting

e) Tangible fixed assets

Consecrated and beneficed property is not included in these financial statements by virtue of s.10(2) of the Charities Act 2011. All expenditure on consecrated or beneficed buildings is written off in the year in which it is incurred.

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.

Page 16

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

3 Donations and legacies

tions and legacies
Planned Giving
Tax Recoverable
Other Giving
Collections
Legacies		 2024
£
135,083
42,273
56,940
6,641
20,000
260,938		 2023
£
129,348
35,031
31,819
7,106
5,000
208,304

4 Income from charitable activities

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		 2024
£
4,482
640
1,000
1,729
89,071
13,452
1,558
-
111,931
2024
£
13,175
13,175
2024
£
3,932
3,932		 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

5 Income from other trading activities

Page 17

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

7
Other income
Insurance claim
Other generated income
8
Charitable expenditure
a
Costs incurred directly on specific activities
Ministry costs
note
Diocesan contribution
Other clergy costs
8(a)
Church running expenses
8(b)
Church maintenance
8(c)
Upkeep of services
Upkeep of churchyard
8(d)
Training & support costs (inc youth work)
8(e)
Youth Centre running costs
8(f)
Playgroup running costs
8(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		 2024
£
1,766
-
1,766
2024
£
91,300
61,910
7,807
3,678
4,192
5,008
13,791
12,348
89,616
537
290,186
384
33,013
621
3,799
487
657
2,112
7,748
3,240
51,678
342,247
2024
£
-
384
384
2024
£
-
-
384
384		 2023
£
-
5
5
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

The fee payable to the independent examiner for preparing and examining the accounts was £3,240 (2023: £3,060). The charity paid £nil (2023: £nil) to Stewardship for other services.

Page 18

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

8
Charitable expenditure (continued…)
8(a) Other Clergy costs
Clergy expenses
Vicarage expenses
Associate Vicar's house expense
Diocesan fees and training contributions
Staff expenses
8(b) Church Running expenses
Insurance
Telephone and internet
Utilities
8(c)
Church maintenance
Repairs & maintenance
Audio visual equipment and other costs
8(d) Upkeep of Churchyard
Contract Gardener
R&M and other costs
8(e) Training & support costs
Hire of school
Children's holiday club
Children's work
Church event expenses
Parish support and mission
8(f)
Youth Centre costs
Insurance
Utility charges
Repairs & maintenance
Other costs
8(g) Playgroup costs
Salaries
Running costs
Equipment & consumables
Donations		 2024
£
2,425
670
27,932
30,855
29
61,910
2,562
303
4,942
7,807
3,054
624
3,678
3,947
1,061
5,008
5,236
779
1,964
1,236
4,576
13,791
1,795
4,414
6,138
-
12,348
79,153
9,805
596
61
89,616		 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

Page 19

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

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

Gross wages and salaries
Pension costs		 Church
Playgroup
2024
£
£
£
30,486
78,957

109,444

2,527
196
2,723
33,013
79,153
112,167		 Church
Playgroup
2023
£
£
£
27,704
73,436
101,140
2,297
103
2,400
30,001
73,539
103,540

The average monthly number of church employees during the year was 2 (2023: 2). The average monthly number of playgroup employees during the year was 11 (2023: 14). 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
15,796
79
632
Wendy Williams, playgroup, spouse of trustee
1,073
Other members of key management
15,796
79
632
The following 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
14,354
72
574
Wendy Williams, playgroup, spouse of trustee
1,480
Other members of key management
14,354
72
574		 2024
£
16,507
1,073
16,507
34,087
2023
£
15,000
1,480
15,000
31,480

Andrew Saville and Jonathan Lawes, both clergy members 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 £30,855 (2023: £20,075) 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.

10 Acting as agent

On occasion the charity receives money on behalf of others, which it banks and then pays out. This income is received as agent and the income, and the related payments, are excluded from the Statement of Financial Activities; any money that has not been distributed by the year end is recognised as a creditor.

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		 2024
Value
£
10,636
5,276
15,913
15,558
355
15,913		 2023
Value
£
10,398
5,160
15,558
14,216
1,342
15,558

Page 20

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

12 Debtors

ors
Income Tax Recoverable - Church
Other Debtors
Trade 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
Agency collections		 2024
£
3,414
2,100
1,610
10,068
17,192
2024
£
10,166
51,221
-
43,487
871
-
105,746
59,052
164,798
2024
£
4,753
104
4,857		 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

13 Cash at Bank and in Hand

14 Creditors: liabilities falling due within one year

15 Pension commitments

The Church Workers Pension Fund (CWPF)

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

The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, which comprises a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Pension Builder Classic provides a pension for members for payment from retirement, 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 be added before retirement, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum that 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 contributions are accounted for as if the Scheme were a defined contribution scheme. The pension contributions payable for the year, which have been charged to the Statement of Financial Activities, were £2,723 (2023: £2,400).

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 2023.

For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 4.8% following improvements in the funding position over 2023. There is no requirement for deficit payments at the current time.

Page 21

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

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.

16 Funds

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

Designated Funds
Playgroup
Legacy - Property Improvement
Legacy - Curate reserve
Legacy - Associate Vicar reserve
Legacies & Memorial Gifts
School Hall Projector and Screen
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Mission
Bursary Fund
Curate Fund
Associate Vicar 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
2024
£
35,561
1
25,000
-
6,000
-
66,561
61,323
127,884
-
2,479
7,042
-
-
631
-
-
10,153
5,160
143,196		 Incoming
resources
2024
£
104,579
-
-
20,000
-
-
124,579
181,947
306,526
-
-
10,025
74,700
144
347
-
-
85,215
-
391,741		 Outgoing
resources
2024
£
(89,616)
-
(4,464)
-
-
-
(94,079)
(192,768)
(286,848)
-
-
(17,067)
(37,697)
(144)
(492)
-
-
(55,399)
-
(342,247)		 Transfers
in the year
2024
£
(6,104)
(20,536)
20,536
-
-
(6,104)
6,104
-
-
-
-
-
-
-
-
-
-
-		 Gains and
losses
2024
£
-
-
-
-
-
-
-
238
238
-
-
-
-
-
-
-
-
-
116
355		 Closing
balance
2024
£
44,420
1
-
40,536
6,000
-
90,957
56,845
147,801
-
2,479
-
37,003
-
486
-
-
39,968
5,276
193,045

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.

b) The transfer from the Curate reserve fund to the Associate Vicar reserve fund is to recognise the change in role of the minister Rev Johnny Lawes, who was appointed Associate Vicar within the year.

Page 22

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

Analysis of net assets by fund

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

Unrestricted Funds Unrestricted Funds
General Designated Restricted Endowment
funds funds funds funds 2024
£ £ £ £ £
Fixed asset investments 10,636 - - 5,276 15,913
Stock - - - - -
Debtors 14,448 - 2,744 - 17,192
Cash at bank and in hand 37,515 90,957 36,326 - 164,798
Creditors falling due within one year (5,755) - 898 - (4,857)
56,845 90,957 39,968 5,276 193,046
In the previous year the movements in the charity's funds were as follows:
Opening Incoming Outgoing Transfers Gains and Closing
balance resources resources in the year losses balance
2023 2023 2023 2023 2023 2023
£ £ £ £ £ £
Designated Funds
Playgroup 34,172 90,719 (83,645) (5,685) - 35,561
Legacy - Property Improvement 23,941 - (23,940) - - 1
Legacy - Curate Reserve 25,000 - - - - 25,000
Legacies & Memorial Gifts 1,200 5,000 (200) - - 6,000
School Hall Projector and Screen 1,250 - (1,250) - - -
85,562 95,719 (109,035) (5,685) - 66,561
General Unrestricted Funds 50,128 183,575 (178,966) 5,685 901 61,323
Total Unrestricted Funds 135,690 279,294 (288,001) - 901 127,884
Restricted Funds
Mission - 4,169 (4,169) - - -
Bursary Fund 2,466 313 (300) - - 2,479
Curate Fund 29,525 24,925 (47,408) - - 7,042
Churchyard 141 142 (283) - - -
Parent & Toddlers 474 586 (429) - - 631
Church Heating System Fund - 5,538 (5,538) - - -
New Build or Major Repairs Fund - 625 (625) - - -
32,607 36,296 (58,750) - - 10,152
Endowment Funds
Alfred Want churchyard fund 4,719 - - 441 5,160
Aggregate of funds 173,016 315,590 (346,752) - 1,342 143,196

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
£
£
10,398
-
-
-
7,619
-
51,227
66,561
(7,921)
-
Unrestricted Funds
61,324
66,561		 Restricted
funds
£
-
-
2,140
10,101
(2,089)
10,152		 Endowment
funds
£
5,160
0
0
0
0
5,160		 2023
£
15,558
-
9,759
127,890
(10,010)
General
funds
£
10,398
-
7,619
51,227
(7,921)
61,324
143,196

Page 23

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

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.

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

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 Associate Vicar Fund represents income received to contribute towards the costs associated with having an Associate Vicar.

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

17 Transactions with related parties

During the year the charity received donations totalling £63,392 (2023: £46,900) from related parties (which includes members of the PCC, any other members of key management and anyone closely connected to them).

Page 24

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

YEAR ENDED 31 DECEMBER 2024

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
16
Other recognised gains/(losses):
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
16		 General
2024
£
155,866
7,850
13,175
3,290
1,766
181,947
192,769
192,769
238
(10,583)
6,104
(4,479)
61,324
56,845
Unrestric		 Unrestric Designated
2024
£
20,000
104,081
-
498
124,579
94,079
94,079
-
30,500
(6,104)
24,396
66,560
90,956
ted funds		 Restricted
2024
£
85,072
-
-
144
85,215
55,399
55,399
-
29,816
-
29,816
10,152
39,968		 Endowment
2024
£
-
-
-
-
-
-
-
116
116
-
116
5,160
5,276		 Total
2024
£
260,938
111,931
13,175
3,932
1,766
391,742
342,247
342,247
355
49,849
-
49,849
143,195
193,045		 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)
173,016
143,195

Page 25