Registered Charity No. 1138027
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Report of the Trustees and Unaudited Financial statements for the Year Ended 31 December 2023
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Contents to the Financial Statements for the Year Ended 31 December 2023
| Page | |
|---|---|
| Charity Information | 2 |
| Trustees' Annual Report | 3-4 |
| Examiner's Report | 5 |
| Receipts and Payments Account | 6 |
| Statement of Assets and Liabilities | 7 |
| Accounting policies and notes to the accounts | 8-11 |
Page 1
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Charity Information for the Year Ended 31 December 2023
GOVERNING DOCUMENT
The method of appointment of Parochial Church Council (PCC) members is set out in the Church of England Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
CHARITY REGISTRATION NO: 1138027
CURRENT TRUSTEES: Michael Brown Derek Malcolm Linda Salt Sarah Webb
PRINCIPAL ADDRESS FOR All Saints Church, Weybourne Way, CORRESPONDENCE: 98, Woodham Lane, New Haw, Addlestone, Surrey. KT15 3DH
INDEPENDENT EXAMINER: Azets Audit Services
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Trustees' Annual Report for the Year Ended 31 December 2023
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
Charity constitution
The PCC is a corporate body established by the Church of England, and it operates under the Parochial Church Council Powers Measure. The method of appointment of PCC members is set out in the Church Representation Rules. All who attend church services are encouraged to register on the Electoral Roll and stand for election to the PCC. Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM). Members elected to the PCC serve for 3 years. Three members represent the PCC on Woking Deanery Synod.
Appointment and selection method of New Trustees
All members of the PCC are entitled to be trustees.
Organisation structure
The PCC meets six times a year. In 2023, members were: Revd Dr Keith Elford - Incumbent May 2023 Revd Jenny Phillips OLM Ilana Hill – Churchwarden Linda Salt – Churchwarden Phil Bailey – Treasurer until April 2023 Mike Brown – Treasurer after April 2023 Nicky Boxer (co-opted) Pam Bridger Sue Farley Maggie Guilfoyle – PCC Secretary until April 2023 Alison Mayger – PCC Secretary after April 2023 Val Hessey Tina Hookham Derek Malcolm Jennifer Pratt Pam Sales Jean Samuel Sarah Webb
Members also serve on the two sub-committees which meet in the non-PCC months. The Finance subcommittee considers income streams, stewardship, budgeting and salaries, as well as achieving value for money from spending on utilities. The Buildings sub-committee takes responsibility for maintaining the church buildings, fabric and grounds, including health and safety issues, and planning. Where there is a need for urgent decisions between meetings, the Standing Committee will convene and report back at the next PCC meeting. The Standing Committee comprises the incumbent, churchwardens, treasurer, buildings convenor and PCC secretary.
OBJECTIVES AND ACTIVITIES
All Saints is the parish church for New Haw, committed to seeking and finding the God revealed in our Lord Jesus Christ in worship and service to the community.
The activities of the charity are in accordance with the general function of the council detailed in the Parochial Church Councils (Powers) Measure 1956.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Trustees' Annual Report for the Year Ended 31 December 2023
Public Benefit
The PCC has responsibilities for the church and halls complex and acknowledges its requirement to demonstrate clearly that it must have charitable purposes or aims that are for the public benefit. The PCC confirms that it has paid due regard to the Charity Commission guidance on public benefit before deciding what activities it should undertake.
It is PCC policy to donate 10% of regular giving to our Mission Partners, as set out in the Financial Review below, and encourages speakers from these charities to attend services and report on their activities.
The PCC employs four people on a part-time basis as church cleaner, halls cleaner, administrator and facilities manager for hall hire. Most of the congregation volunteer to assist with church and community activities on a regular basis.
The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit. The Trustees believe that the Charity is benefiting the public by supporting other charitable institutions as set out under its charitable objectives.
Review of Achievements of the Charity during the year
The chief achievement of 2023 was moving from Interregnum to United Benefice by May. The new arrangement ensured continuity of our weekly service pattern, reduced parish share expense, and provided the opportunity to reassess our vision and strategy. The church’s outreach activities continued through our café, Toddle Tots, Mothers Union, Men’s Grub Club, fitness classes, quiz nights, May Fayre and participation at both the New Haw Midsummer Event and Christmas Market.
FINANCIAL REVIEW
Review of the events and performance
The Treasurer and members of the Finance Sub-committee of the PCC report a surplus of £2,714 this year (2022 £132,845). The balance of reserves at 31[st] December 2023 was £204,126, of which £150 is held as a restricted Vicar’s discretionary fund, and £557 is designated for the Christmas charity collection, paid in January, and the Flower fund.
Income for the year was £134,855 of which £45,644 was donations (2022 £47,906). In addition, there were two one-off grants, £1,000 from the Diocese for heating costs and £4,453 from Surrey County Council for the replacement of lights with LEDs throughout the halls complex. Income from regular hall hirers increased by £8,490 to £58,454. Fundraising events raised £5,525 (2022 £3.568) and £8,570 was received for the mobile phone mast.
The expense of Parish Share reduced to £49,341 (2022 £138,613) as it was calculated for the new United Benefice structure with St John’s West Byfleet, whereby All Saints has 0.4 of the Incumbent. We continued to donate 10% of regular giving, £3,946 (2022 £4,482), to our mission partners, Christian Aid, MedAir, Christians Against Poverty, The Turning Point Trust, Eikon and Solar Aid for Africa Afghanistan.
-
Major improvements to the halls complex cost £17,461 which included the following:
-
Building repair and redecoration £7,980
-
Lighting and electrical work £5,037
-
Flooring £3,225
-
Toilets £1,219
Reserves Policy and Going Concern
It is the PCC policy to maintain a balance which equates to four months’ unrestricted payments, such that the church can be sustained in the absence of any sources of income, or if an emergency should arise. It is also the PCC Policy to maintain for the coming year sufficient funds (either restricted or unrestricted) to carry out expected maintenance or short-term requirements of the church property.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Trustees' Annual Report for the Year Ended 31 December 2023
PLANS FOR THE FUTURE
The risk mitigation plans are in place for any drop in hall hire income, for example the sudden closure of the nursery at the end of 2023. The positive impact of the United Benefice arrangements, with shared opportunities and responsibilities, promotes enthusiasm for the future.
Commentary on Accounts
The Trustees are satisfied with the performance of the Trust, the results for the year and the situation at the year end.
Trustees
No payment has been made to the Trustees during the year for expenses nor remuneration.
Trustee: Linda Salt …………………………………………….
Date: …………………………………..
Page 5
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Independent Examiner’s Report
Independent Examiner's Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of All Saints’, New Haw
I report to the charity trustees on my examination of the financial statement of The Parochial Church Council of the Ecclesiastical Parish All Saints’, New Haw for the year ended 31 December 2023 which are set out on pages 6 to 11.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the financial statements 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 2011 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 2011 Act.
Independent Examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
Accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
-
The financial statements do not accord with those records; or
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.
…………………………………………..
Debra Saunders, FCA, BSc (Hons) Azets Audit Services
Ashcombe Court Woolsack Way Godalming Surrey, GU7 1LQ
Date: …………………………………
Page 6
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Financial Statements for the Year Ended 31 December 2023
Receipts and Payments Accounts
| Notes Incoming resources Donations and grants 1 Charitable activities 2 Investment income 3 Total incoming resources Resources expended Raising funds 4 Charitable activities Governance and support costs 5 6 Total resources expended Net income/(expenditure) Net movement in funds Funds as at 1 January 2023 Funds as at 31 December 2023 |
Unrestricted 50,674 80,987 2,771 |
Restricted - - - |
2023 £ 2022 £ Designated Total Total 423 51,097 50,138 - 80,987 287,540 - 2,771 676 |
|
|---|---|---|---|---|
| 134,432 | - | 423 134,855 338,354 |
||
| 754 119,756 11,392 |
- - - |
- 754 758 239 - 119,995 11,392 200,647 4,103 |
||
| 131,902 | - | 239 132,141 205,508 |
||
| 2,530 200,889 |
- 150 |
184 2,714 132,846 373 201,412 68,566 |
||
| 203,419 | 150 | 557 204,126 201,412 |
All income and expenditure derive from continuing activities.
Page 7
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Financial Statements for the Year Ended 31 December 2023
Statement of Assets and Liabilities at 31 December 2023
| 2023 £ Current assets Cash at bank 204,226 Creditors: amounts falling due within one year 100 Net assets Funds Unrestricted funds Designated funds Restricted funds Total funds |
2023 2022 £ £ 201,712 300 204,126 203,419 557 150 204,126 |
2022 £ |
|---|---|---|
| 201,412 | ||
| 200,889 373 150 |
||
| 201,412 |
The financial statements were approved by the Board of Trustees on ……………………………………. and were signed on its behalf by:
…………………………………………….
Trustee: r
Date ……………………………………
Page 8
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Notes to the accounts
1. Accounting policies
Charity information
Saints Church, Weybourne Way, 98,Woodham Lane, New Haw, Addlestone, Surrey KT15 3DH. The principle activity of the charity is to promote in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. All Saints PCC also has maintenance responsibilities for the Church and the halls complex.
The names of the trustees can be found on the legal and administrative information page.
The Charity meets the definition of a public benefit entity under FRS 102 SORP through its activities.
Accounting convention
The accounts (financial statements) have been prepared in accordance with 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 (FRS102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 and UK Generally Accepted Practice.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
Designated funds are the Christmas charity collection, paid in January of the following year, and the Flower Fund.
Income
All Income is recognised on receipt of the income.
Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor and the gift aid income has been received. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Expenditure
Liabilities are recognised as expenditure as soon as the payments have been made.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Accounting policies (continued)
Charitable costs relate to any costs incurred by the charity whilst working towards meeting its objectives.
Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
The irrecoverable VAT is charged against the category of expenditure for which it was incurred.
Cash and cash equivalents
Cash and cash equivalents include cash at bank and in hand and other short-term liquid investments with original maturities of three months or less.
Creditors
The charity has creditors which are measured at settlement amount.
Taxation
The charity is exempt from tax on its charitable activities.
Page 10
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Notes to the accounts:
| 1. Donations Donations Grants 2. Charitable activities Hall hire Fundraising events Other events Sale of assets 3. Investment income Bank interest received 4. Raising funds Fundraising events Regular church events 5. Charitable activities Donations to charities Church activities 6. Governance and support costs Management costs Administration costs 7. Employees |
Unrestricted 2023 £ Unrestricted 2022 £ 45,644 48,295 5,453 1,843 |
|---|---|
| 51,097 50,138 |
|
| Unrestricted 2023 £ Unrestricted 2022 £ 58,454 49,966 5,525 3,568 17,008 13,697 - 220,309 |
|
| 80,987 287,540 |
|
| Unrestricted 2023 £ Unrestricted 2022 £ 2,771 676 |
|
| 2,771 676 |
|
| Unrestricted 2023 £ Unrestricted 2022 £ 470 424 284 334 |
|
| 754 758 |
|
| Unrestricted 2023 £ Unrestricted 2022 £ 4,354 115,641 5,058 195,589 |
|
| 119,995 200,647 |
|
| Unrestricted 2023 £ Unrestricted 2022 £ 320 188 11,072 3,915 |
|
| 11,392 4,103 |
|
The average monthly number of employees during the year was:
| 2023 | 2022 |
|---|---|
| Number | Number |
| £ | £ |
| 4 | 4 |
Page 11
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS’, NEW HAW
Notes to the accounts (continued):
Employment costs – wages and salaries
| 2023 | 2022 |
|---|---|
| £ | £ |
| 30,102 | 24,288 |
There were no employees whose annual remuneration was more than £60,000.
There were no trustees’ remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
There were no trustees’ expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
8. Creditors
| Deposits held | 2023 £ 2022 £ 100 300 |
|---|---|
| 100 300 |
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