WEST PARLEY PAROCHIAL CHURCH COUNCIL Trustees Report incorpornting the Financial Accounts of the Parochial Chureh Counell For the Year Ended 31 December 2024 IDcumb¢llt: Rev'd E. C. B(N)th The Rectory 250 New Rond West Parley Independent Examiner: Mrs Madeleine Moyse 39 Gr8n8e Road Christchurch Dors¢L BH23 4JD
WEST PARLEY PAROCHIAL CHURCH COUNCIL ALL SAINTS, AND ST MARK'S CHURCHES Trustees. Report for year ended 31- December 2024 Contents Report of the Trustees 2to5 Independent Examiners Report SLqtement of Financial Activities Balance Sheet Notes to Accounls 9t013 Memorandum Sheet 14 I | PaLy
WEST PARLEY PAROCHIAL CHURCH COUNCIL Trustees. Report for year ended 31•t December 2024 The Parochial Church Council (-PCC") is pleased to present its rewrt and financial statements for the year ended 31" December 2024. Reference and Administrntion Information Charity Name The Parochial Church Council of the Ecclesiastical Puish of All Saints & Si Marks West Parley Charity Re8istration Number 1138510 Principal Offic¢ and Regi5t¢red address St Mark's Church 250 New Road West Parley Ferndown Dorset BH22 8EW Bankers CAF Bank Limited 25 King5 Hill Avenue Kin Hill West Mallin8 ME19 4LQ Lloyds B8nk Treasurers Arx(kuJt PO Box l Andover BXI ILT The CBF Church of En8land Deposit Fund Senator Hsjuse 85 Queen Vithoria Street London EC4V 4ET Independent Examiner Mrs Madeleine Moyse 39 Grange Road Christchurch Dorset BH23 4JD 21PaL)e
WEST PARLEY PAROCHIAL CHURCH COUNCIL Trustees. Report for year ended 31At DeceDJber 2024 (continued) Structure, Governance and Management Govoning Do¢um¢nt West Parley Paro¢hial ChuTch cLnCIl is governed by approved dUments issued by the Church of England. the Parochial Church Council (Powers) Measure 1956 &8 amended and the Chur¢b Representstion liules (contained in Sch¢dul¢ 3 to the Synoth'cal Gov¢rnm¢nt Measure 1969 as amended). Th¢ church 1$ registered with the Charity Commission (number I I38510. registration date 21 Oart)¢r 2010). Trustees of the Charlty and ApIntMent of PCC The Trustees of the Charity are identical tt) the members of the Parochial Church Council (PCC). The PCC is elected from those members of the ¢ongr¢8ation on the electoral roll at the time of the Annual Parochial Church Meeting. In addition, rneMbs of the congregation on the electoral roll of the parish and serving on the Deanery. Diocesan or General Syn(Kls together with the der8y lirxnsed to the parish are members of the PCC. There are presently 21 positions on the pcc. Pcclnduchon and Tralnlng Upon joining the PCC. any new member rec£ives a copy of the Church of En818nd bLN)kiet "Trugteeship - Introduction for PCC Members" minutes of the most recent PCC meeting and training is provide41 where necessary. OrgartLsational Struchire The PCC nonnally meets 6 times per annum with the a8enda ciTlated to PCC members in advance of each meeting and 7th any supportin8 d0ments for the a8enda items. A Standing Committee is appointed and is responsible for executing PCC business between meetings. Members of the Standin8 Committee include the R¢¢tor. th¢ Churchwardens, Treasurer, PCC Secretary. The Chuhwdeft8 are members of PCC and inter alia forni a direct link between the Bishop and the parish. They see that the PCC carries out its responsibilities for the car< maintenance and insuranrx of the churcho its contents and grounds. They also 8rran8e to inspect the fabric of the churches. premises at appropriate interv5 and report to the annual parochial church meetin8. Rifk Assessment All adults workin8 Wlth ¢hildren have been cleared with the CRB. We now have a list of authorized First Aider$ who are regular church members. In 2013. Ecclesi&tical Insur8nce Company Limited undertook a full review of the major risks to which All Saints and St Marks are exposed and this was updated in a review in 2018. The Standin8 Committee continues to manage its systemj that are in plac¢ to mitigate those risks. In eonnettion with the building fabric and premises during the year. tbe following aspects have bttD duly IIDdertaken. Annual test and inspection of gas powered heatin8 inst8Jlations at St Mark's Annual maintenance of oil powered heatin8 System at All Saints. Annual maintenanrx of fire extin8uishers Upgrath'ng of electric distsibution board at St Mark's Replacement of West window at St Mark, Reconditionin8 of East window at All Saints,
WEST PARLEY PAROCHIAL CHURCH COUNCIL Trustees, Report for year ended 31# December 2024 (continued) Financial Controts The Standing Committee ha5 the authority to authixise expenditure on nonudgeted items up to £750. Any expenditure above this figure has to rCIVe PCC approval. All invoices are authorized and signed off by two members of the PCC. The CAF Bank Ltd Lloyds Bank and the CBF have authority to accept instructions and cheques havin8 two Signatures. Bank statements are sent direct to the Treasurer on a monthly basis. An annual budget is agreed by the PCC and is monitored throughout the ye2T. Management acCntS are produced for onsideration at the Standing Committee meetings and subsequently for the full PCC meetings. Regular backups of Data Developments Finance C(ordinatOr and the Excel weekly analysis are stored in a fire proof safe for safekeeping. These are the primary comFXrter programs used for accountin8 purposes. Objectives and Activities The purpose of the charity is promoting in the ecclesiastical p)Sh the whole mission of the church and the aims of the charity in meeting its objects are the provision of regular public worship open to all. FinAneiAI Review The PCC have 08reed the followin8 policy: a desi8nated reserve be created representin8 6 months day to day rnnnin8 Costs. if a lay assistant is employed, the desi8nad reserve be InelSed to in¢lud¢ all th'rert and associated cost4 including the cost of redundancy. the surn of £50,000 be designated as a r¢gerve fund to meet unforeseen repair ctss to th¢ St Marks and All Saints Churches. the remainder of the reserves and the fund desIated as reserve fund to meet unforeseen rewr Costs be invested and the incom¢ used to meet the annual inrThAe deficit and to fund other a¢tivities within the charitable objerts. the policy shall be review¢d annually in th¢ light of chan8in8 circumstances. The principal ongoing funding comes fr(xn church members. The donations from the I1 users rA>ntinue to be an excellent income source. The main finaDcial points fff the year are set out below. Income and Expendithre General givin8 showed an in¢rea3e rf £181 durin8 2024 wmpared to 2023 Planned 8ivin& including tsx reclaimed, totalled £40.853. Plate collections de¢r¢ed by £236 to £4,333. Hall lettings ¢ontributed £19,850 to ¢hurch fimds. There was a legacies received dwing the year arn(nting to £202.132 from Ivy Roberts, estate. Charitable payments frorn special colle£tions and missionary boxes amounted to £1.819. The charitable grants of £3.(K)O were made from 8¢neral funds.. Major work3.'- St Mark's grounds at a cost of £15.734 St Mark's West window replaceAI costing £14.633 all but £3 wver•l by an insuranrx claim St Mark's sound system replaced costing £10.234 All Saints. East window reLM)nditiona costing £7.841 Total Incoming Resources amounted to £317,700 with Resources Used of £149.097.
WEST PARtEY PAROCHIAL CHURCH COUNCIL Trustees, Report for year ended 31•1 December 2024 (continued) Responsibilities of the members of the PCC The members of the PCC are responsible for preparing the Trustees, Report and the financial statements in a¢¢ord8n¢e with applicable law. The law applicable to charities in England and Wales require5 the memben of the PCC to prep8re financial statements for each financial year which give a true and fair view of affairs of the charity and of the incoming resources and application of the charity for that period. In prepaTing the financial statements the members of the PCC are requii¢d to.. Select suitable accounting policies and apply them consist¢ntly. Observe the method3 and principles in the Charitie8 SORP: Make judgements and estimates that are reasonable and prudenL State whether applicable acc(nting sthndards have been followed, subject to any material departures disclosed and explained in the financial statements. and Prepare the financial statements on a 8oin8 rCern basis The members of the PCC are responsible for keeping proper accounting records that 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. Ihe Charities (Accounting and Reports) Regu]ations 2008 and the provisions of the 8overnin8 document. They are also responsible for safeguardin8 the assets of the ¢harAty and hence for tokin8 Steps for the prevention and detection of fraud and other irregularities. Parochixl Church Council (PCC) Members of the PCC who are also trustees f(r the purposes of the Charity Law and who served during the year and up to the dale of the report are set out below.. Revd Charles Booth Kevd Sheila Thomas Mrs Jenn Lewis Dcrck Lewis Mrs J¢an Jarvis Mrs Heather Da Derek Warner Mrs Anna Hard Christ her Webb Garnet lambert Chair Cl Cler Warden & Dean Warden Assis¢aut Chur¢h Wwd Graham Thom&s Mrs Paula Stnblin Jam¢$ Webb Mr8 Eli74lKth &Mxh Mrs Corinne Lcwis Mrs Anna H Mrs Sandra Clarke Geoff Trobrid Mrs Marion Summ¢ Approved by the PCC on 17 E4 M(xal02fand Sied on its behalf by:_ Reverend E C Booth PCC Chair r D Warner PCC Treasurer
WEST PARLEY PAROCHIAL CHURCH COUNCIL Independent Examlner's Report to the PCC of All Saints and St Markli Chutthe4 West Parley. I report on the acclwnts for the year ended 31st Dber 2024 which are srt on pages 7 to 13. Rejpecelve responslbllltles of the Trustees and IDdepeDd¢nt Examiner The charity's trustees con3ider that an audit is not requird for this year under section 144(2) of the Charities Act 2011 (the 2011 Ad) and that an independent examinati(n is need. It is my responsibility to examine the I¢(nts under seclion 145 of the 2011 Ad. follow the prLxedures laid down in the General Directions 8iven by the Chan'ty Commission section 145{5)(b) of the 2011 Art. and state whether partirular matters have Ll)me to my attention. BASIS of the Independent Examiner's Sttement My examination was ¢arried out in accordanrx with the Genenl dire£tions 8iven by the Charity Commission. An examination includes a review of the AccAting r7)rdS kept by the charity and a comparison of the acccwnts presented with those records. It also includes Consideration of any unuwa] items or disclosures in the account& and 8eekin8 explanations from the rnana8emeftt c(Mnmittr¢ concming any such matt¢rn. The pr(dureS undertaken do not provide all the evidence that be requsroj in a full audiL and conwuendy I do nol eXeSS an audit opinion on the a¢¢cunts. Independent ExamlDer's Statement In cottnection with the examinaiion. no matters hav¢ come to my atttiL which gÉve me reasonable cause to believe that in any marial resm the wuirements to keep COUntin8 record8 in a¢¢ordance with $.130 of the 2011 A¢1; or to prepare accounts which am)rd with these accLMmtin8 records have not been met. or 2. to which. in my opinion. attention should be drawn in order to enable a proper understanding of the a¢Unts to be reached. Mrs Madeleine Moyse 39 Grange Road Christchurch Dors¢ BH23 4JD 61Pa
WEST PARLEY PAROCHtAL CHURCH COUNCIL Statemeni of Flnancfial Acthlties For the ended 3 1 December 2024 TOTAL FUNDS 2023 FwKI• . Incoming ReJour¢ 250.086 250,086 58297 2b 19.912 1.049 20.961 21.026 4.172 22,993.43 28.281 24,829 ruouru• from ¢b•rl¢•bl¢ •¢tlvltks Jn¢L*r¢xwr¢¢sfrrn kn'&Tbk Otbtr Y¢wur¢ 3.989 3,989 4.310 OLIMr iKeomln8 rew¢•J Total Ineomlng Resourtes 292J42 22393.43 1164 317.7 IiKI,462 Resources Uwl c1¥ of 8eDefAtthg fvDdi 149 o. 149 Ch•rlt•bh •dlvltl¢• Chwth aetlwhes 3b 136517 148.947 222 374 TO1 R¢8our¢e• U¢¢d 136.667 4J•9.• 7.921 149m7 222,374 GAin8 (Loisey) on Investments 41a) Net Intome l(Outgolng) R0ree& btfo trMsfer 158.728 18.484.43 -S7S7 171.4SS -103.113 Traosfen Groli Tr$T¢ betWe¢D futsdi- lfy 2}.1).(l 2.1 9,501 Net Movements In Fund8 -3373 180.584.43 -5,857 171,455 -103,113 143 33 BslAnee tAnled forw4rd As at 31$t Deeember 2024 (2023) 140 Page 7
WEST PARLEY PAROCHIAL CHURCH COUNCIL Balance Sheet as at 31 December 2024 2024 2023 . Fixed Assets Investment assets 4(a) 127.444 127.444 124,592 124,592 Current Assets Receivables & Prepayments Short tenn deposits Cash at bank and in hd 3.843 595.268 10.023 609,133 5,391 416.839 17.934 440.164 Liabilities Creditors 512 145 Net Current Asgets 608,622 440.018 Totsl Net Assets Parish Funds Unrestricted Designated Restricted Endowment 140,615 565.414 30,036 143.887 384.830 35,893 Approved by the Parochial CIMwch Council on and Sign on its behalf by.. Chairnwi Mr D Warner Treasurer Th¢ notes on pages 10 to 13 form part of these accounts Page 8
WEST PARLEY PAROCHIAL CHURCH COUNCIL Notes to the Financial Statements For the year ended 31 Decenther 2024 l. Accounting Policies The financial statements have been prepared in accordance with the Church Accounting Regulations 2¢)06 together with appli¢abl¢ aOUnting Standards and the SORP 2005. The financial ststements have been prepared under the histOTiaJ Cost convention exwt for the valu10n of investment assets. which are shown at market value. The financial sWem¢nts in¢lude all transaction& assets and liabilities for which the PCC is responsible in law. They do not include the arxounts of church groups that owe their main affiliation to another body. nor those that are infornial gathen'ngs of church membffs. Funds Endownn1fyPth are fiJnd& th¢ capital of which must be maintained. only income arising from investment of the endowment may be used either as restricted or unrestricted fund$ depending the Purpose f( whith the endowment was estsblished. Re.stricledfvnds represent {a) incorne from trusts or endowments which may be expended only on those restricted objects provided in the temis of the trust or bequesL and (b) donations or received for a specific object or invit&1 by the PCC for a specific object. The funds may only be expend1 on the specific object which they were given. Any balance remaining unspent at the end of each year musi be caTh1 forward as a balance on that fund. The PCC does not usually invest separately for each fund. Unreslricledfynds are general funds which can be used for PCC ordinary purp. Incoming resources Planned givin& collections and donations are regniZEd when rvx4ved. Tax refunds are recognized in the financial year when the income is received. Grants and le8a¢ies are a¢c(wnted for when the PCC 15 legally entitled to the amounts due. Dividends are accijunted for when receivable. interes1 1$ acrnied. Rental income from the lettin8 of church premises is recognized when the r¢ntal is due. All other income is recogniz¢d when it 1$ receivabl¢. All incthning resources are acccmjnted for gross. Resources expended Grants and donations are aOUnted for when paid over. or when awarde(l if that award creates a binding or constrnctive obligation on th¢ PCC. The diocesan pari$h share is accnted for wh¢n due. Amounts rw2ived specifically for mission are dealt with as restricted fund$. All other expenditure is generally rwnized when it is In¢U¢d and is accounted for 8ross. Fixed assets Consecrated and benefi property is not included in th¢ ac¢(xmts in &crdance with s.10(2Xa) and (c)of the Charities Act2011. Movable church furnishings held by the vicar and churchwarden5 on SFttial trurt for the PCC and which wuire a faculty for disposal are inalienable property. listed in the church's inventory, which can be inSed (at any reasonable time). For anything acquira prior to 2IYY) there is insufficient cost inforniation available and theref(ffe w¢h assets are not valued in the financial statfflients. Subsequently no individual im Iw cost more than £2,1XK) so all such expenditure has been written otywhen incurred. Jnvesthienls are Valu at market value at 31 Decembff.
WFST PARLEY PAROCHIAL CHURCH COUNCIL Notes to the Financial Statements For the year ended 31 December 2024 TOTAL FiIN08 2024 2(a) v0tary Income Standin8 Orders. Gift AMltsJ Pwish Cyiw Sel. Gift FWO. Gift Aided SIO & Pan'5h (Tiw Schane. Nffl Gift Aided Tax TKo&ble on Cwift Aid + GADS Plate Coll110 colltttl0t. BaptismtsJdts OiNill8 through church tN)xes Onc-off 8ths. Amlal Onff 8ifts. NON Gift Aid TL¥ rec11¢ i)n other 23.547 4.42S 1259 2.841 8.778 4.333 327 23.547 4.428 1.259 2,841 8.778 4.333 327 62 215 528 29 24,132 2,973 1.948 2,045 ,598 4.569 237 75 735 550 215 528 29 [atiOnOrTlS 573 573 489 535 277 11.( rkndtions. Bakn & T(x]diett L¢8aii 3Y) 202231 350 202.231 ' 2(b) Adlvhles for 8¢nertlA8 fuDdJ Fund roisu Fund raisin8 pria10f All Saints SuThJry 1%k sales Church hall l¢¢tsn8S 30 1.049 32 431 857 1.049 32 2{c) InveJ¢mellt In¢0 Diwd¢nds 3.459 714 3.459 714 3,406 2.541 981 Bank 1fttere Ail Saints. ReStfflits KWUDt BO tnt¢r¢st Ix8a¢y Fu 2{d) lthconthl reMr¢e from cb•ri¢*ble activ 2(e) Otber IncomlDg rtwre 292 542 Pag¢ 10
WEsf PARLEY PAROCHL4L CHURCH COUNCIL ALL sAI[s AND ST MARKS CHURCHES Notes to the Flnanclal Statements (conthiued) For the year ended 31 December 2024 Resources Used Unre•trlct•J OMIgrad Re•trlctsd Funds Fund• Fund• TOTAL FUNDS 2024 2023 3(a) FundralJln% trgdint: cost of goodi sold or olher eo$ts Cost of fetes & other events Ccffjl of fund rni$ing Friu¥ls of All Saints 149 149 149 149 31b) Chllh Actlvitieg 'vin8 to missicw gxi¢ti¢s Giyllw . rehef & thve1wDI age1¢8 HThn¢ missioo Sll1&r charilits Ministy.. Parish share 10.500 67,433 737 3(K) 4,988 2,190 3,276 692 2.055 792 113 3.770 3,505 69.456 529 S(K) 3.565 2.612 3.377 639 2.120 733 219 16,683 12.080 69,456 529 500 3,565 2,612 3,377 639 2.120 753 298 24.524 12.080 HonorAria w Revd Sheila Thomas Hea( lighi & wa Hall & Church. Cleanin8 (ts Organi C*er83 Routine m8int¢nanc¢ Gencrnl RepaiTr & r¢¢# Major rep8u5 Stru¢tur¢ Churth & wk Major rrp4its1insthllati(wldx4)rniin8 tnt. & dxorntions church Hall Major repairs Structslle Equipment o)st Books pw¢has¢d Upkrtp of 8¢rYic¢s 80 7,841 936 936 106 178 1.225 96,904 777 73 1,245 1.225 loo Upkw of chwcknyard Upkw ofSI Mark's Sunday Ill Teleplhme . Chur¢b u Substtiption Admiiustr8ti1 4,509 4.509 15,734 255 627 354 215 18.818 990 259 582 142 215 60 205 550 15.rJ4 255 627 354 215 Printthg I pKistage I sthti(Nwy 396 396 7W 136517 222 374 Total Resources Used 222 374 Pagell
ALL SAINTS AND ST MARKS CHURCHFS Notes to the Flnancial Statements (contlnued) For the year ended 31 Decemlr 2024 Flxed assets foT use by the PCC 4(a) In51¢5 Totsl 202) 5511.62 CBF Church of ED8land FUNI In¢xKnc Sha 127.444 127.444 124.592 124.592 Morket Val &5 at l Janujry 2024 Revaluation inLYeAse at 31 December 2024 Market V8hK &8 at 31 D¢Mtr 2024 124.592 2.852 Analysts of net assets by fund Tot•1 Fund Fund• Fundi 2024 2023 FixrAI A8xts 127.444 127,444 124 592 CAF Bank Cash acwjnl Lloyd8 Bank Treare Petty float CBFNol CBF AII SAint8 Restcffatic(A Furd CBP Acc4xmt R&*iv8bl¢8 & Prepaym Ece1&41ati¢ Insurw Hall rent th Eeclesiatieal feu w 31112n4 repa)ThMt 31112r24 Ge1 Fthvj rep4)rnt due 31112n4 FOAS -2.661 8.455 1.274 -3.892 6,082 49 9,922 20.1110 565.165 15.315 2,532 87 14.308 22.359 380.172 49 7.772 2.150 20,1 565.165 1.419 352 I,3 352 I.IX)3 127 6Q9.133 1.457 1.955 127 30.036 13.683 565.414 C4rn( Liabili¢iG8- Ctoth"tOTY Revd Eknth. Car mileage 145 512 512 512 512 145 FllDd b Page 12
WEST PARLEY PAROCHtAL CHURCH COUNCIL Notes to the Financial Statements {conthiued) For the year ended 31 2024 6 Reimbursed PCC rnernr enSeS 120. 96.72 16.95 21.99 79.99 178.85 20.(M) 235.24 72.80 129.40 9.69 D Warncr. ClIKk for 5rn&ll hail D Watllrr. pb)t(KOPy D txwis- llet rolls & band towels D L£wrys. chau]s & fittin8$ St Marvs Mrs J LLwis. Falltrade ¢offe¢ MTS J ixwis. bulk w8shLD8 up liquid Fund Detalls UDres¢ricted Funds 7a Bro4bt forwArd iiin4 C•rrled fonv•rd 31112n4 143.887 292.542 136.667 162.1 2.852 14D.615 Desi8llAted Futtds BrottRht lorwArd IDrothlbg Iiin4 C•rrkd forn•rd 3111Y24 TrD•kn Trwf¢n ovr Deorle Crtnml Chan'tsble Trund 2.150 2.150 382,6KI 22.993 2CX).i(M) 38.(XXI 563.264 7(¢) Res¢ric¢ed Funds Crrl¢d forwArd 31112n4 forn•rd Tr•Dsferg TrADsfe our 170 Mort¢m F&nily Grnve Fthyj 610 510 27.126 7.921 20.320 Friends of All Saints 1.049 164 Spetial Collettiott& Cifts Ind Mission•ry Boxes indudtd * only to the Ktounts SpetlAJ Crdieetl Clll'ldren'5 Cnb Smryce & Car 337 Rid¢ & Strid¢ SFwthp 495 Mls•luttiry BDxes Ckn'ldren's k*tety 158 CMS 12 Page 13
WEST PARLEY PAROCHL4L CHURCH COUNCIL ALL SAINTS AND ST MARKS CHURCHES Legacy & Substsntial Gifts Memorandum Sheet Fund5 Ikgacies & Gifts (Designated) . LegAey Fund 0110112024 Balance b/f from 2023 accounts During 2024 Sum received - Ivy Robert5 Estate Bank interest Expenditure Upkeep of churchyard Transfer from Morton Family Grave Fund Transfer to General Fund 3111212024 Balance available 382,680 21KI,000 22.993 4.509 -38,0 W I Durle Charitable Genernl 0110112024 Balance b/f from 2023 accounts 3111212024 Balance availabl¢ 2.150 aeies and Gifts (Restricted Purposes) Morton Famlty Grnve Fund 0110112024 Balance blf from 2023 accounts Tranfer io Le8a¢y Fund 3111212024 Balance available 610 510 All Sain¢J Rutorntion Fund 0110112024 Balance blf from 2023 accounts Durin8 2024 Donations Bank interest Expenditure Major repairs to Structure Major repairlinstallations 3111212024 Bala[e available 27,126 -7.921 20J20 Friends ofAII Siint$ 0110112024 Balance blf from 2023 accounts During 2024 Fund raising, Donations & Tax reclaim 3111212024 Balanix available 7,987 Rettor'$ Discretionary Fund 3111212024 Balance available During 2024 Expenditure 3111212024 Balance available 170 170 Tot Restricted Fund Page 14