Charity number.. 1135323
CROMER PCC
(PREVIOUSLY CROMER PAROCHIAL CHURCH COUNCIL)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

CROMER PCG
FOR THE YEAR ENDED 31 DECEMBER 2024
CONTENTS
Page
Reference and admlnlstratlve detalls of the Charity, its Trustees and advlsers
Truste•s' report
3-12
Ind•pendenl examlner's report
13
Statement of financial a¢tivities
14
Balance sheet
15
Notes to financial ststements
16-24

CROMER PCC- CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND
ADVISERS
Members of the PCC are either ex-officio. co-opted or elected by the Annual Parochlal Church
Meeting {APCM) in accordance wlth the Church Representation Rules and with the aim of having
adequate representation from each congregation.
During 2024 the following served as members of the PCC and trustees of the charty:
Incumbent
Revd Wlll Warren
Clergy
Revd Julia Chamberlin (Associate Vicar)
Revd Joanna Haywood (Curate)
Revd Jennie Hodgkinson (Assistant Minisler)
Churchwardens
Ivan Kimble
David Loades
Offlcers
Mary Howard, PCC Secretary (until September 2024)
David Orsbome, PCC Secretary (from November 2024)
Doug Tuthill, PCC Treasurer
Glyn Purland, Electoral Roll Offlcer
Representatlves elected to the Deanery Synod
David Anderson
Anne Cottlngham
John Hodgkinson
Mary Howard (until September 2024)
David Orst()rne
Members of the Diocesan Synod
David Orsborne
David Anderson (until July 2024)
Ivan Kimble (from August 2024)
David Loades {from Augusl 2024)

CROMER PCC- CHARITY NUMBER,. 1135323
YEAR ENDED 31 DECEMBER 2024
Represontatlves elected by the APCM ('Elected Members.)
Judith Anderson
Dennis Broughton
John Hodgkinson (until March 2024)
Tracy Johnson (from June 2024)
Sarah Mccandlish
Alison Orsborne
Mary Pallister
Glyn Purland
Brenda Stibbons (until March 2024)
Eileen Woodfield (from Aprll 2024)
Mary Howard (until September 2024)
Cowopted Members
Simon Purslow (from May 2024, Elected Member prior to this)
Doug Tuthlll
Charity registered number
01135323
Principal office
The Church Office. Cromer Parlsh Hall, 65 Church Street, Cromer NR27 9HH
Independent examlner
Timothy Hignett and Partners Limited, 7 High Street, Cromer, Norfolk, NR27 9HG

CROMER PCC- CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT
Cromer Church Electoral Roll Report for 2025 APCM
There were 296 names on the Electoral Roll reported to the 2024 APCM
During the year 15 names have been removed from the Roll:
• 11 people have died and their names have been removed from the Roll
• 4 people have requested that their names be removed from the Roll
During the year 7 names have been added to the Roll
The total number of people on the Electoral Roll at the date of this report is 288
Glyn Purland
Electoral Roll Officer
17th March 2025
PCC Secretary's Note
In 2025, all Church of England Churches are required to renew their Electoral Roll. All names on
the previous Electoral Roll are removed and everyone V¥pnting to be on the new Electoral Roll
must reapply. This prcKess is undep4vay at the time of compiling these reports and the new
Electoral Roll will be presented at the Annual Pa[￿hla1 Church Meeting (APCM).
David Orsborne
PCC Secretary
Vicar's Report
Vlcar's Report 2025
he kingdom of heaven is like a mustard seed, which a man took and planted in his field.
Though it is the smallest of seeds. yet when it grows...it becomes a tree so that the birds of the
air Gome and perch in its branches"
{Matthew 13v31-32)
With this parable, our Lord teaches us something of the nature of how the Kingdom grows. Rarely
quickty, often quietly, and yet always surety, God is working to fulfil His purposes and draw people
into His salvation. As VR look back over another year. we give thanks for the different ways He
has been at V￿rk In and through our church, and trust that through it all the Kingdom of God is
advancing and lives and communities are being transfomed by Jesus.
As in previous years, I want to review the year through the lens of the three-fold strategy that lies
at the heart of our vlslon:

CROMER PCC- CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT (CONTINUED)
Drawlng in
After a yearfs hiatus, It was a huge joy to 888 BeachFest relaunched this summer, taking
inspiration from the Paris Olympics with an 'Ultimate Champk)ns° theme exploring Mark's Gospel.
Having experirnented in recent years with a fonnat of weekly bite sized events throughout the
school holiday, this year saw a retum to a more traditional week-long event enabling continuty of
relationships and teaching. Blessed with fantastic weather and a very committed team. we were
able to share the good news of Jesus with both holidaymakers and local families. The main
summer week has been reinforced with a series of individual events tied to key festivals, which
has helped us to continue to build relationships with families on the fringes.
Complementing much of the work of BeachFest is that of Mustard Seed, which continues to share
the love of Jesus by offering much-needed food and connection foi those who need it. and through
the Mustard Seed plus activities seeks to provide a space for exploring the gospel. Comerstone
Cafe and our holiday ministry has maintsined a warm vrfelcome to the ttrH)usands of visitors we
receive.
Alongside the summer ministries, our oth8r maln evangelistic season is Christmas. We were
blessed with record number8 at the Carols by Candlelight sepiice, with over five hundred
attending in person lo sing and reflect on the meaning of Jesus, coming, and many more walching
online. We pray that the seeds sown in all these occasions would land on good soll and in time
bear a rich harvest.
Building up
Jesus tells us that His Kingdom grows as His word is sown. This year In our Sunday preaching
series, we have spent time focussing on core discipleship issues, l¢)oking at a range of topics
using Tim Chesterfs °Lrfe With Jesus. course materials, and exploring John's portrait of Jesus in
the evening service. We have also continued to grapple with the challenge of the prophet Isaiah
to trust and obey, and considered the call from 2 Thessalonians to k￿p sep4ing Jesus as we wait
for His retum. As always, l am very grateful to all who share in the task of leading and preaching,
and who give such time and care to this ministry. In a similar vein. our small groups continue to
meet weekty to provide a space for fellowship and discipleship. all facilitated by our committed
small group leaders.
Alongside the adult Sunday ministry. CCKids have continued lo meet weekly to open up the Bible
and lay foundations for a life of discipleship among our young people. An exciling new initiative is
the relaunch of a monthly youth group aiming to support our teenagers as they live out their faith.
At our last APCM, we pledged to prioritise growth in prayer, and as part of this around forty people
took part in a course using materials based on Tyler Staton's 'Praying Like Monks; Living Like
Fools".

CROMER PCC- CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT {CONTINUED)
Sendlng out
We have continued to support a range of missionary work both home and abroad and have hosted
several representatives across the year.
In February, we sent out our curate Revd Joanna Haywood as she moved to become Rector of
the Coltishall Benefice. Although Joanna has only been on staff for a year, she has worked
tirelessly and rnade a significant contribution in several areas of our church life. We are in
di￿UssIOnS with Ihe diocese about the possibility of receiving another curate in due course.
The work of God here in Cromer only happens because of the huge contribution of the church
family, and as always, l am so grateful for the many who serve in different ways throughout Ihe
year, both upfront and behind the scenes. l am especially thankful for our churchwardens David
and Ivan. and our staff team of Lesley, Julia, Doug, Anna and Jo who work to support me. In
October, our long-standing PCC secretary Mary Howard went to be wrth the Lord, after decades
of faithful sep41￿, and I would like to pay tribute to Mary for her tireless work, and also to express
my Ihanks to David Orsborne for taking up the secretary's task at such short notice yet with greal
efficiency.
We thank God for all His blessings in the past year, and look forward to those yet to come in the
year ahead.
Revd Wllllam Warren
Vicar
PCC Secretary's Report
The death of Mary Howard in October 2024 was a shock and a challenge. Mary had been PCC
Secretary for 25 years and, although she had planned to step down at the next APCM, taking over
from her in such clrcumstsnces. wilhout the opportunity for a proper handover. has involved a
steep learning curve. I want to pay tribute lo Mary's commitment to serving Cromer Church in this
way and to acknovAedge how much her contribution has shaped our work - in good times and
through some difficult challenges- and thank God for her life, her faith and her work.
The PCC met 8 times in 2024.
Each meeting is planned to ensure a good balance between routine business and different
aspects of our mission and ministry, and each meeting aims to look in detail at one or more key
aspects of our work. In 2024. PCC business included items on: Safeguarding. our Mission
Parlners, vision priorities and action points, budget and finance matters including Parish Share,
various fabric and buildings matters including the installation of glass doors in the Parish Church
and work at Sl Martin's BeachFest. Living in Love and Faith, the Living Out survey, visiting and
pastoral care, leadership structures, dogs in church, relocation of the font at the Parish Church
and the Mothers, Union Souls of our Shoes Exhibition.

CROMER PCC- CHARITY NUMBER.. 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT (CONTINUED)
Each meeting receives reports and recommendations from the Stsnding aThJ Finance Committee,
the Parish Safeguarding Officers, the Treasurer, the Electoral Roll Offi￿r and the Health and
Safety lead. PCC also receives reports from the Leadership Teams (Mission, Fabric and
Communications) and the Deanery, Diocesan and General Synods when these have mat.
Members of the PCC are Trustees of the charty and have a duty to be good stewards of our
finances, so the Treasurer's Report is always a key item on the agenda. Budget planning and
monitoring are important because they ensure that the funds we receive are used prudently to
enable and support our vision and all the elements of our mission and ministry. PCC members
worf( hard to achieve a vision-driven, balanced and aspirational budget and we're grateful to the
Treasurer for his careful and diligent wort( and for providing budget reports that are clear and easy
to read and understand.
Standing and Finance Committee is the steering committee of PCC as prescribed by Church
Representation Rules. To make the best use of PCC time, and to maxirnize efficiency and aid
good governance, the Standing and Finance Committee meets monthly to follow up decisions
and recommendations from the previous PCC meeting to ensure that items requiring further work
have been identified and are being followed up. They also work with the Incumbent to plan the
PCC programme and to draw up the agenda for PCC meetings.
The Leadership Teams cary out In-depth work In areas where they have expertise and interest,
before making recommendations to PCC. AII PCC members are expected to serve on a
Leadership Team together wlth others, not on PCC, who have relevant knowledge, experience
and commitment to serve in a particular area. Three Leadership Teams were in place during
2024: Communications Leadershlp Team, Fabrlc Leadership Team and Mission Leadership
Team. At the end of 2024, PCC undertook to review this structure to ensure that it still meets our
ne8ds. They expect to complete this work in 2025.
Attendance at PCC and other meetings was excellent throughout the year and members have
worked well together on some challenging issues. l am very grateful to members for their
commitment and faithfulness.
PCC aims to be as open and transparent as possible about its business and, to that end, the
outline agenda for each meeting and a list of the decisions tsken at each meeling are published
in the Weekty Update. The minutes of each meeting (apart from any matters deemed confidential)
are available on our website once they have been approved by PCC.
The PCC has complied in 2024 in all respects with the House of Bishops, guidance on
safeguarding as required by s5 of the Safeguarding and Clergy Discipline Measure 2016.
David Orsbome, PCC Secretary

CROMER PCC- CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT (CONTINUED)
Fabrlc Report 2025
This report is a brief summary of the various vrforks carried out to the buildings, etther owned by
Cromer Church, or for which the Church is responsible, during the calendar year of 2024. There
were a number of projects which were successfully completed in 2024 which hav8 been planned
over a number of years. It is planned to formulate more strategic plans for the coming year. This
Report does not cover day to day repair works and maintenance, of which there are lots.
Parish Church
The works Ca￿led out during the year are". -
Carried out a Fire Risk Assessment by a competent person throughout the whole
bullding - as a result urg8nt work has been planned to be undertaken in the first quarter
of 2025.
Various stain glass window stone mountlngs and surrounds suffering from weather
erosion have been repaired by a heritage competent contractor and buitt up to prevent
weather ingress.
Instsllation of 3 Destratlflcatlon fans in the Nave and Chanel and controls as a result of
an approved faculty.
Installation of the new lighting system and controls as a result of an approved type B
faculty.
Photocell Repairslreplacement for the south porch entrance.
Instsllatlon of new lighting switch for the kitchenlmezzanine floor.
New LED light frtted in the music room.
Checks carried out after the flood damage in the kitchen Lobby.
LED panel light replaced in the Lounge.
Various repairs to toilets.
Varlous repairs to the toilet seats and replacement with vandal seats.
Fit new water heater to the general toilet.
Servicing the main warm air heater.
Servicing the heating boiler for the loungeftoilets.
St Martln's
Work continues to maintain the building in a good state of repair by keeping on top of minor
defects as they arise. The improvements during the year were as follows: _
Carried out a Fire Risk Assessment by a competent person throughout the whole
building - as a result urgent work has been planned to be undertaken in Ihe first quarter
of 2025.
Carried out the 5-year electrical test throughout the building.
Carried out the rem8dial work resulting from the lest.
Replacing bumt OLrt switch fused spur in the lounge.
Fit a new extractor fan in the disabled toilet.
Upgrade emergency lighting for cornplian￿ requirement in the Fire Risk Assessment
Report.
Test emergency lighting upgrade.
Fit new organ isolation swltch as required in the Fire Risk Assessment Report.
Wire new double socket for the freezers In the hall servery area.
Fit new extractor fan in the kftchen.
Fit new smoke alarm in the kltch8n.

CROMER PCC-CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT (CONTINUED)
Serrfice the gas heaters in the hall and worship area.
Service th8 boiler for the kitchen and toil81 areas, with minor repairs.
Installed a naw access ramp outside th8 hall fire door.
Hall w88 redecorated by a family member of the Mustard Seed communty.
Parlsh Hall
The works carried out during the year are: _
Carrled OLrt a Flre Rlsk Assessment by a competent person throughout Ihe whole
building - the immediate action required was to limit the capacity to the parish hall to
200. This is now part of the letting agreements.
Replace batten fitting by the stage with new LED batten.
Replace batt8n fitting in the main corridor with new LED Frtting.
Replace burnt out fused spur in the café area.
Carry out emergency light test.
Unblock Ihe gent's urinal system.
Replace the water heater in the toilet at the back of the stsge.
Fit new the￿nal control hot vrfater tap in the disabled toilet.
Fit new water heater in the gent's main toilet.
Sepiice the gas heaters in the hall. [Fault found and new part ordered, fitted in 2025]
17, Meadow Close
The house is let, though a letting agent, under a short-hold tenancy. such that the house provides
an income to the Church whilst it is not required for a member ofthe Ministy Team. Various minor
works of maintenance took place including some electrical installation replac8m8nt. as required,
and arranged by the letting agent to remain compliant. Also, the central.heating boiler has had its
annual service. Within the year, following advice from the diocese. PCC have decided to stsrt to
proceedings to sell the house. As a result, the letting agent was instructed to issue a seclion 21
notice to the short-hold tenants. This process is currently being reviewed.
Generally
The overall condition of the buildings continues to be good.
We are conscious of the fact that, whilst the 'Church' is made up of the people that meet Inside
the buildings, we are m8r8ly custodians Yor the time being, of the buildings in our care, and it is
our hope to be able to pass them on to the next generatlon In better condltlon than when we
re￿iVed them. This is, however, quite a task, tsking into account the size and age of the buildings.
It is noted that all the Portable Appliance Testing is carrled out by a competent person In Davld
Anderson.
The Fabric Leadership Group continues to meet quarterly to discuss the needs of our buildings in
detail, and lo prepare recommendations to PCC for the repairs needed to our buildings and tske
requests from PCC to manage fabric works. The fabric leadership group is made up of Nick
Claridge, David Anderson, Dave Walker, John Hodgklnson, Davld Loades, Ivan Klmble and Is
ably chaired by Simon Purslow.
Ivan Kimble
March 2025

CROMER PCC- CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT (CONTINUED)
Repp8 Deanery Synod
Deanery Synod is one link in the 'chain' of Synodical Govemment and aims to promote and
support the mission and ministry of the churches in the Deanery. Our Deanery, Repps, extends
from Mundesley to Sheringham, and includes some inland rural parishes such as Roughton and
Felbrigg.
The ending of the trial period working jointly with Holt Deanery saw Wlll appolnted as Rural Dean
but the illness and subsequent dealh, in October, of Mary Howard who was both Lay Chair and
Deanery Secretary severely curtalled the work of the Synod.
Work is underway to arrange regular meetings of the Synod in the coming year and to reinvigorate
some of the collaborative work across the Deanery.
As well as the Licensed Clergy, Cromer's representstives on Synod are David Anderson, Anne
Cottingham, John Hodgkinson, Mary Howard (until September 2024) and David Orsborne.
David Orsbome
PCC Secretary

CROMER PCC- CHARITY NUMBER.. 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT (CONTINUED)
Safeguardlng
Safeguarding Children, Young People and Adults at Risk in Ihe Cromer Church famity is of the
utmost importance. PCC complies with the duty to have 'due regard. to the House of Bishops,
guidance in relation to safeguarding. Notices are displayed in each building and the coThect
practices are followed. These documents are reviewed annualty.
People working with children, young people and vulnerable adults need to engage with the online
training. There a￿ seven training modules - although most people only need to complete three of
them: Basic Awareness, FOUnda￿nS and Raising Awareness of Domestic Abuse. This has been
quite challenging to achleve and we still have a number of people who work with Children, Young
People and Adults at Risk who have not yet completed the relevant levels of training. Work on
this is ongoing.
The DI0￿Se are now undertaking some face-to-face training for people who don't have access
to the intemet.
We are fortunate to have access to the Safeguarding Dashboard through the Diocese. We have
ompleted Level 1 and Level 2 and 68 /0 of Level 3.
There are 64 names on the DBS list. Several people have more than one role which needs a DBS
check. The lisl does not include the Clergy, retired clergy and those with Permission to Officiate,
who are checked by the Diocese.
Eileen Woodfield
Alison Orsbom8
17 March 2025
io

CROMER PCC- CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT (CONTINUED)
FinanGe
The PCC is holding sufficient funds in reserve to continue in operation for the foreseeable future.
Having spent £181,220, before any VAT reclaim. on major repairs and improvements, there still
remains a totsl unrestricted fund of £534,892 (£400.632 excludlng tangible fixed assets).
Income
General funds have benefitted from the residue of a legacy totaling £34,315.
The Parish Giving Scheme contributes 680/0 of planned giving with Standing Orders down to 210/0
and Envelopes static at 110kn. l encourage everyone giving regularly by standing order or envelope
to sign up for the Parish Giving Scheme. It saves an enormous amount of administration for
Cromer Church with the processing of deposits and tax reclaims being made by the Church of
England at no cost to us.
The Bookstall and Cornerstone again exceeded their income projections and provided net profits
of £10,500 and £21,071 respectively. The stock held by the book stall has become material, and
we have therefore accounted for this for the first tim8 at 31 Dec8mber 2024. This can be seen in
the balance sheet. on￿ again, I thank the volunteers for their hard vrfork and Gommitment to
make this possible.
Currently I have invested some of our funds in 5 Fixed Rate Term Deposits with Lloyds Bank and
by the end of 20251 plan to have 6, all invested for 12 months but with expiry dates falling every
2 months so that money can be accessed easily, rf needed urgently. This will also have a positive
effect on the savings interest column.
Expendilure
Di0￿san Parish Share was paid in full. Last year the PCC decided to pay £12,243 via the
Ephesians Fund to ensuie that the DicrEse only used OUT money to help like-rninded evangelical
churches rather than in a centralised pot. Although the Finan￿ team at Diocesan House were
aware of our actions, because of the way their accounting system works, the published figure at
year end shows a shortfall. The amount paid directly to The Norwich Diocesan Board of Finan
by the Church was £105.365. This. in addition to the aforementioned £12.243. is shown in the
analysis of expenditure (note 4), as £117,608 in total.
Mission costs are shown at 14 % over budget however. fund raising and donations to some of the
events has more than covered the shortfall.
Church Utlllty Bllls were wlthln overall budget and were similar to our energy provlder SSE'S
projections for 2025. We are monitoring the water usage figures closely. Water meters were fitted
lo all 3 buildings last year however, Anglian Water do not regularly take readings so we are
providing reading ourselves to keep the budget as accurate as possible.
li

CROMER PCC- CHARITY NUMBER: 1135323
YEAR ENDED 31 DECEMBER 2024
TRUSTEE'S REPORT (CONTINUED)
Bank Charges. After much hard work the fees paid to Nat West have reduced to as low as I can
manage. If those giving regularly by standing order swttched payment to the Parish Giving
Scheme. it would save another £42 (260/0) per year. Giving fomis are available in the church.
A big thank you for everyone's support in 2024 and I look forward to continu8 working for you in
2025.
Doug Tuthill, PCC Treasurer
Statement of Trustee's responslbilities
The members are responsible for preparing the Trustee's report and the financial statements in
accordan￿ with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally AC￿pted Accounting Practice).
The law applicable to charities In England & Wales requires the members to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the
Charity and of its incomlng resources and application of resources. including its income and
expenditure, for that period. I n preparing these financial ststements, the members are required
to:
• select sultable accounting policies and then appty them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make Judgments and accounting estimates that are reasonable and prudent;
. state whether applicable UK Accounting Stsndards (FRS 102) have been followed, subject to
any material departures disclosed and explained in the financial statements.
prepare the financial ststements on the going con￿rn basls unless It is inappropriate to
presume that the Charity will continue in business.
The members are responsible for keeping adequate accounting records that are sufficient to show
and explain the Charity's transactions and disclose with reasonable accuracy at any time the
financial position of the Charity and enable them to ensure that the financial statements comply
with the Charities Act 2011, the Charty (Accounts and Reports) Regulalions 2008 and the
provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity
and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approved by ordei of the members of the board of members and signed on their behalf by:
Revd Will Warren
3 April 2025
12

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
INDEPENDENT EXAMINER'S REPORT
Independent examinerfs rnport to Iha Trustees of Cromer PCC rthe charit￿)
I report to the Charity Trustees on my examination of the accounts of the above Charity (Cromer PCC) for
the year ended 31 December 2024.
Responsibilities and basls of report
As the Trustees of the Charity you are responsible for the p￿paratIOn of the aCC￿nts in accordance
with the requirements of the Charities Act 2011 (Yhe 2011 Acr).
I report in respect of my examination of the Charits¥s accounts carried out under section 145 of the 2011
Act and in carryirKJ out my examination I have followed the applicable Directions given by the Charity
Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the Chariws 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 l am qualified to undertake the examination
because l am a member of Association of Accounting Techinicians in England and Wales, which is
one of the listed bodies.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance
with the Generally Accepted Accountlng Practlce effectlve for reporting periods beginning on or after
1 Janusry 2015.1 have completed my examination. I confirm that no matters have Come to my attention in
connection wlth the examlnatlon glving me cause to believe that in any material respect:
1. accounting records V￿re not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the fomi 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 fairf view which is not a matter considered as part of an independent
examination" or
4. the accounts have not been prepared in accordance with the meth(xJs and principles of the
Statement of Recommended Practice for 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}-
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 understsnding of the accounts to be
reached. This ￿pOrt is made sdely to the Charitls Trustees, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to
the Charitys Trustees those matters l am required to state to them in an Independent examiner's report and
for no other purpose. To the fullest extent permitted by law. I do not a￿pt or assume responsibility to
anyone other than the Charlty and the Charitys Trustees as a body, for my work or for this report.
Emma Hlgnett FMAAT
Timothy Hignett and Partners Limited
Accountants
7 High Street
Cromer
Norfolk
NR27 9HG
3 April 2025
13

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
STATEMENT OF FINANCIAL ACTIVITIES
Restricted
income
funds
2023
2024 Total Total
funds
funds
RKommendod categories by
actlvity
Unrèstricted
funds
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Inveslments
237,276
497
237,773
300,277
74,009
13,231
3,433
77,442
13,231
73,831
6,797
Separate material item of income
Other
Total
Resources expended (Note 4)
Expenditurn on:
Charitatle aclivities
12,857
393,762
324,516
3,930
328,446
347,051
32,978
380,029
281,463
Total
347,051
32,978
380,029
281,463
Net (expenditure)lincome before Investment
gainsl<losses)
Net gainslllosses) on Investments
Net {expenditure)lincome
Extraordinary items
Transfers between fundslcapital exp. from fund
Other recognised gainsl{losses):
Gains arKI losses on revaluation of fixed assets for the chaiity's own
usa
Other gainsl{losses)
Net movement in funds
22,535
29,048
51.583
112.299
22,535
29.048
51.583
112.299
54,547
54,547
32,012
83.595
51.583
112,299
Reconciliation of fund8:
Total funds brought forward
Total funds carried forward
502,880
534,892
254,862
171.267
757,742
706,159
645,443
757,742

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
BALANCE SHEET
3111212024 3111212023
Fixed assols
Tangible assets (Note 6)
Investments
Total flxed assets
Current assets
Stock
Debtors {Note 7)
Cash at bank and in hand (Note 9)
Totsl currnnt assets
134.260
57,046
134,260
57,046
2,632
48,813
532,362
583,807
48,004
661,680
709,684
Creditors: amounts falling due within one year
(Note 8)
11,908
8,988
Net current assetsl(Ilabllltles)
571,899
700,696
Total a8sat8 less Gurrent liabilitiès
706,159
757,742
Creditors: amounts falling due after one year
(Note 8)
Provlslons for Ilabllltles
Total net assets or liabilitios
Funds of the Charity
EndO￿lent funds
706.159
757,742
Restricted income furKls (Note 11)
Unrestricted funds
Revaluation reserve
Total funds
171.267
254,862
534,892
502,880
706,159
757,742
The financial statements were approved and authorised for issue by the Trustees and signed on their
behalf by:
Revd Wlll Warren
3 April 2025
The notes on pages 16 to 24 form part of these financial statements.
15

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS
Note 1 Basis of preparatlon
Basls of accountlng
These accounts have been prepared under the historical cost convention with items recognised at
The accounts have been prepared in accordan￿ with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their
accounts in accordance with the FinanGial Reporting Stsndard applicable in the United Kingdom and
102) and with the Charities Act 2011.
The Charty constitutes a public b8nefit entity as defined by FRS 102.
General Infomiatlon
Cromer PCC is a registered charity, number 1135323. Registration took place on 30
March 2010. The registered office for the Charity is Cromer Parish Hall. 65 Church Street, Cromer.
NR27 9HH. The Charity is govemed by the Parochial Church Council Powers Measure (1956) as
Amended and the Church Represention Rules. The Charity also works under the name The
Parochial Church Council of the Ecclesiastical Parish of St Peter & St Paul, Cromer with
St Martins, Cromer. The name was am8nded with The Charity Commission from Cromer
Parochial Church Council to Cromer PCC to ease logislical difficulties. The full name above is
also logged with The Charity Commission.
16

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS (CONTI
Note 2
Accounting policies
Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured r81iabty.
The recognition of in￿rne from legacies is dependent on establishing entitlement, the probability of
receipt and the ability to estimate with sufficient accuracy the amount recelvable. Evldence of
entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to
them (through knowledge of the existence of a valid wlll and the death of the benefaclor) and the
executor is satisfied that the property in question will not be required to satisfy claims in the estate.
Receipt of a legacy must be recognised when it is probable that it will be received and the fair value
of the amounl receivable, which will generally be the expected cash amount to be distributed to the
Charity, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in credilors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Income tax recoverable in relation to donations received under Glft Aid or deeds of covenant is
recognis8d at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Other income is recognised in the period in which it is r8ceivable and to the extent the goods have
been provided or on completion of the service.
Expenditure
Expenditure is recognised once there is a legal or constructiv8 obligation to transfer economic benefrt
to a third party, it is probable that a transfer of econornic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a slngle activity are apportioned between those activities on a basis consistent with
the use of reSoU￿s. Where expenses can not be attributed effectively, they have not been allocated,
and the total cost Can be seen in the analysis of exp8nditure under a specific heading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusNe of irrecoverable VAT. Any VAT redaimed on capital purchases has been set
against the cost of Ihe asset.
Tanglble fixed assets and depreciation
Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
17

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS
CONT
Note 2
Accounting policies (cont)
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impaimient
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives.
Depreciation is provided on the following basis:
Freehold property - Held at historical cost
Fixtures and fittings - 25'A Reducing balance
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepaymenls are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and in hand includes cash and liquid investments with a short maturity
of twelve months or less from the date of acquisition or opening of the deposit or similar account.
Stock
If stock movements are considered mat8rlal, these will be included within the accounts.
stocks accounted for are measured al the lower or cost or net realisable value.
Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlernent, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates il will pay lo settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at Ihe pre-tax discount rate Ihat reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Fund accounting
Unreslricted funds comprise unrestricted funds that have been set aside by the Members for
particular purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The alm and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
18

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS (CONT)
Nots3
Analysis of income
Restrlcted
income
funds
Unrestrictsd
funds
Total
funds 2024
Total funds
2023
Anal Is
Collections and other ivin s
Le
acies
Donations with ift aid
Income tax recovered
Third party donations
Donations
and legacies:
31,677
34,315
140,089
30,257
938
237.276
31,677
34,315
140,089
30,754
938
237.773
46,788
65,500
137.364
46.763
3,862
300,277
497
Total
497
Charltable
activitios:
VAT recovered - not elsewhere included
Totsl
Other tradlng
activities:
Rent
Bookstall
Cornerstone
Bottle
Events
Organ concerts
25,449
17,741
27.387
3,432
25,449
17,741
27,387
3,432
25,674
16,459
24,474
2,788
451
3,985
73,831
3,433
3,433
3,433
77,442
Total
74,009
Income from
investments:
Income from investmentslfees
13,231
13,231
13,231
13,231
6.797
6,797
T¢)tal
Separate
material item
of income:
Total
Other:
Off sile funeral credits
Insurance claim
Grants
960
1,297
10,600
12,857
Total
TOTAL INCOME
324,516
3,930
328,446
393,762
19

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS (CONT)
Note 4
Analysis of expenditure
31-Dec.24
estrlcted
Income
funds
31.Dec.23
estrlcted
Income
funds
Unrtstricted
funds
Unrostrlcted
funds
Analysis
Expenditure on charitable
Parish Share (see treasurer's
report)
Meadow Close running costs
DBS checks
Totsl funds
Total funds
117,608
2.215
528
14,000
30,955
5,383
6,054
8,562
27,704
40,996
16,459
9,794
7,241
6,316
44.753
4.690
942
752
161
117.608
2,215
528
14,000
30.955
5,383
6,054
8,562
50,459
40,996
16,909
9,794
7,241
6.316
44,753
4,690
942
10,525
161
100,000
1,960
331
15,000
21,483
2,405
4,465
9,052
19,891
33,643
15,130
12,466
9,152
5.890
19,016
4,500
100,000
1,960
331
15,000
21.483
2.405
4,465
9,052
21,359
33,643
15,130
12,466
9.152
5.890
19.016
4,500
Donalions and fees
Church running expenses
Cler
ex
nses
Worshi
Hall expenses
Repairs & maintenance
Church workers
Parish activities
Office costs and re-branding
Bookslall running costs
Comerstone running expenses
Depreciation
Accountancy and payroll costs
Organist
Consultancy fees
Bank charges
Third party donations and PCC
agreed donations
Total expendlture on charltable
activltles
22,755
1 ,468
450
9,773
1,302
447
1,302
447
1,938
1,938
3,862
3,862
347,051
32,978
380,029
279,995
1,468
281,463
20

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS {CONT)
Note S
Detalls of cartaln Items of expenditure
Wages costs are shovm under Church workers. and no employees eam over £60,000. The average number of staff in the
year is 4 (2023: 3).
The independent ex8minerfs remuneration amounts to an independent examiner and accounts preparation fee cost of
£4.000 (2023 - £3.510). The charge for 2024 and 2023 have been accrued as an estimate In the accounts in the relevant
year. The statement of financlal activities also includes other accounting charges. including payroll costs.
During the year, no Trustees received any remuneration or other benefits in their capacity as Trustee (2023 - £NIL). During
the year ended 31 December 2024. no Trustee expenses have been incurred (2023 - £NIL).
Note 6
Cost or valuation
Tangible fixed assets
Freehold land &
buildings
other land &
buildings
Plant.
machinery and
motor
vehicles
Flxtures,
fittings and
equipment
Total
At the beginning of the year
Additions
Revaluations
Disposals l Transfers
At end of the year
Depreciation and impairments
Basis
121,451
121,967
121,451
121,967
243,418
243,418
SLorRB
(Straight Line or
Reducing
Balance)
Not de
reciated
SLorRB
SLorRB
RB
Rate
250
At beginning of the year
Depreciation
At end of the year
64,405
44,753
109,158
64,405
44,753
109,158
Net book value
Net book value at the beginning of the
Net book value at Ihe end of the year
57,046
134,260
57,046
134,260
Note 7
Debtors and prepayments
Analysis of debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
Total
2,672
281
45,860
1,874
270
45,860
48,004
As part of the accounting work completed in 2022, it was found that the freehold of Meadow Close was
in the name of the NORWICH DIOCESAN BOARD OF FINANCE LIMITED. Upon this basis, the asset has been
removed from fixed assets in the accounts, via transfer. The has been included within debtors.
21

CROMER PCC
FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS (CONTI
Note 8
Creditors and accruals
Analy8ls of credltors
Amounts falllng due wlthln
one year
2023
Amounts falling due after
more than one year
2024
2023
2024
Accruals for granls payable
Bank loans and overdrafts
Trade creditors
Pa￿entS received on account for contracts or
performance-related grants
Accruals and deferred income
7.056
4,638
4,000
852
3.510
840
Taxation and social security
Other creditors
Total
8,988
Note 9
Cash at bank and in hand
2024
2023
Cash at bank and on hand
Other
Total
532.362
661.680
Note 10
Related party transactions
During the year, £16.228 (2023 - £NIL} was paid to Purslows Building Surveyors Limited, for professional services.
Simon Purslow is a director and shareholder of the aforementioned company. and is also a Trustee of The Church.
Part of the £16,228 is shown in the analysis of expenditure, and the balan￿ has been included in fixed asset additions.
Cromer PCC has not entered into any other related paty transaction during the year, nor are there any outstanding
balances owing be￿en related parties and The Church at 31 December 2024.
22

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