Parochial Church Council of United Parish of: St Andrew's - Chinnor St Mary's - Sydenham St Peter & St Paul - Aston Rowant Nativity of the Blessed Virgin Mary – Crowell
Annual Report and Financial Statements for year ended 31[st] December 2024
Contents
| Legal and Administration .................................................... | Page 3 - 4 |
|---|---|
| Annual Report of the Parochial Church Council ................... | Page 5 - 7 |
| Independent Examiner’s Report .......................................... | Page 8 - 9 |
| Statement of Financial Activities…………………………. ........... | Page 10 |
| Balance Sheet……………………………………………………………. | Page 11 |
| Movement of Funds........................................................... | Page 12 |
| Fixed Assets………………… ................................................... | Page 13 |
| Notes………………………………………………………………………... | Page 14 - 16 |
Legal and Administration
Parochial Church Council
The members of the Parochial Church Council (PCC) are Trustees of the Charity. The members of the PCC who have served at any time from 1st January 2024 until 31st December 2024 are:
Rector Reverend Dr Jacky Barr Retired Clergy Reverend Joan DeVal Reverend Dr Brian Griffiths Reverend Tony Whitaker Licensed Lay Minister Margaret Poole
Parish Safeguarding Officer Jane Tucker Churchwardens Chinnor Mike Ashdown (Until July 2024) Robert Pegg Sydenham Fiona Kermack (Until April 2024) Roy Harrison Aston Rowant Richard Boarder Crowell Andrew Warman Maggs Warman
Deanery Synod Representatives
Elected for 3 Years from 22[nd] March 2023
| Elected for 3 Years from 22n | dMarch 2023 | |
|---|---|---|
| Lauretta Milligan | ||
| Andrea Oughton | ||
| Margaret Poole | ||
| Elected PCC Oficers | Mark Prescott | PCC Secretary |
| Michael Powell | PCC Treasurer | |
| Elected Members | Sue Ashdown | |
| David Deval | ||
| Grace Gibbs | ||
| Jackie Grifiths | ||
| Gilly Harrison | ||
| Pat Heywood | (Until April 2024) | |
| Mark Humphrey | (Until April 2024) | |
| Nick Milligan | (From April 2024) | |
| Patricia Prescott | ||
| Adele Stanclife | ||
| Sue Wright | ||
| Tessa Wyatt |
4
Address St Andrew’s Church Church Road Chinnor Oxfordshire OX39 4PG
Banks CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Lloyds Bank PLC 13 Cornmarket Thame OX39 2BN
Investment Managers CCLA Investment Management Limited The CBF Church of England Funds 80 Cheapside London EC3V 6DZ
Independent Examiner Heather Emerson
Charity Number 1142316
Annual Report of the Parochial Church Council (PCC)
31[st] December 2024.
The PCC has adopted the provisions of the Charities Statement of Recommended Practice (SORP) (FRS 102) issued by the Charity Commission in preparing the annual report and financial statements of the Parish and complying with the Church Accounting Regulations 2006 and the Charities Act 2011. More detailed information about all aspects of the life of the Parish is included in the Rector's Report for the Annual Parochial Church Meeting (APCM).
Background
The PCC registered with the Charity Commission on 8 June 2011 under the name The Parochial Church Council of the Ecclesiastical Parish of St Andrews Chinnor. The PCC has the responsibility of co-operating with the Rector in promoting in the ecclesiastical Parish, the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. It also has maintenance responsibilities for the churches of:
St Andrew's Chinnor St Mary's Sydenham St Peter & St Paul Aston Rowant Nativity of the Blessed Virgin Mary Crowell
Membership of the PCC
Members of the PCC are either ex-officio or elected at the Annual Parochial Church Meeting in accordance with the Church Representation Rules.
Structure
The PCC operates through committees, which meet between the full meetings of the PCC as necessary.
Parishioners
There are 126 parishioners on the Church Electoral Roll.
Review of the year
The full PCC met seven times during the year, with an average attendance of 73%. In between meetings of the full PCC, meetings were held at each of the four churches to discuss local matters.
Finance review of the year
Financial statements for year ended 31[st] December 2024 are shown on pages 9 to 14.
Statement of Financial Activities (SOFA) Balance Sheet Movement of Funds
Accompanying notes are shown on pages 14 to 16
Statement of Financial Activities (SOFA) on page 9 shows Income and Expenditure for 2024 separated between:
Unrestricted Funds Designated Funds Restricted Funds.
The compositions of the Funds and individual lines of income and expenditure are commented on below.
Income
Unrestricted Funds consist of General Fund and Designated Funds. Total income for 2024 was £149,801 compared to £189,436 in 2023.
Income consists of:
| Income consists of: | |
|---|---|
| Stewardship Giving | £102,655 |
| Legacies | £1,328 |
| Rents | £4,657 |
| Fees for Occasional Ofices | £9,333 |
| Total | £117,973 |
Expenditure
Unrestricted Funds are responsible for paying most of the different types of expenditure shown in SOFA.
Expenditure consists of:
Parish Share £72,806 Administration costs £12,182 Building running costs £37,588
Depreciation charge of £8,076 for 2023 was repeated for 2024.
operating income and costs. Two months of operating costs is widely considered the level of working capital a Parish normally requires. Two months operating costs is equivalent to approximately £20,000.
Fundraising activities and actions to raise incomes for Unrestricted and Restricted Funds continued throughout 2024. PCC held appeal days to raise funds for helping relief to major disasters abroad.
Designated Funds
the varied activities for the designated funds that are detailed.
Restricted Funds
Restricted Funds are the Benton and Elsie Pullen Bequests. The Funds are represented by units in the Church of England Investment Fund. Closing investment values are detailed. The investments provide regular income as dividends during the year.
enable the United Parish to continue in the longer term with its full range of services for the local communities.
Independent Examiner
At the PCC meeting held on 26[th] June 2025 Heather Emerson was appointed as the PCC External Examiner.
Statement of Trustees Responsibilities for the year ended 31Dec 24
Charity law requires the Trustees i.e. members of the PCC, to prepare accounts for each financial year which give a true and fair view of the state of affairs of the PCC and of the surplus or deficit of the PCC for that period. In preparing those accounts, the Trustees are required to:
-
Select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent.
-
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the
-
Prepare the accounts on the going-concern basis unless it is inappropriate to presume that the Trust will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the PCC and to enable them to ensure that the Accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the PCC on 13 May 26[ and signed on its behalf by: ]
Reverend Dr Jacky Barr
PCC Chair
I report on the Accounts of the Chinnor Parochial Council Church for the year ended 31 Dec 24
Respective responsibilities of the Parochial Church Council (PCC) and the Independent Examiner:
The members of the PCC are responsible for preparation of accounts for each financial year, which gives a true and fair view of the situation of the (PCC) and of the surplus or deficit of the PCC for that period. In preparing those accounts, the members of the PCC are required to:
Select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and prepare the accounts on the going-concern basis unless it is inappropriate to presume that the Parochial Church Council will continue in operational existence.
The members of the PCC are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the PCC and to enable them to ensure that the accounts comply with Church Accounting Regulations 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The PCC considers that an audit is not required for this period under section 144(2) of the Charities Act and that an independent examination is needed.
It is the examiner's responsibility to:
Examine the accounts in accordance with the Church Accounting Regulations 2006 and (under section 145 of the 2011 Act);
Follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and to state whether particular matters have come to my attention.
Basis of independent examiner's statement:
My examination was carried out in accordance with the General Directions given by the Charity Commissioners and the Church Guidance, 2006 edition. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as members of the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Indep8rMJent examinefs statlt In connection with my examination. no matter has o)me to my attenlion which gives me reasonable cause to believe that in any material respect the requirements: To keep accounling rordS in ac(x)rdance wilh ts Churth Accountr Regulations 20 and section 130 of the 2011 Act: and to prepare accounts which accord with the accounting records and to comply with the aco)unting requirements of the 2011 Act have not been met: or to which. in my opinion. attention should be drawn to enable a proper understanding of the accounts to be reached Sign. H Emerson. Date: 01 May 26
Statement of Financial Activities (SOFA) for year ended 31 Dec 24
| NotesUnrestrictec | NotesUnrestrictec | Designated | Endowmen1 | Total 2024 | 2023 | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | ||||
| £ | £ | £ | £ | £ | ||
| Income | ||||||
| Donated Income | 102,655 | 102,655 | 78,147 | |||
| Contactless Donations | 3,539 | 3,539 | ||||
| Fundraising & trading | 1,321 | 1,321 | 5,534 | |||
| Specific Donations | 315 | 16,039 | 16,354 | 48,093 | ||
| Legacy | 1,328 | 1,328 | 16,500 | |||
| Chin nor Church Hall | 6,588 | 6,588 | 5,947 | |||
| Rents (net of costs) | 4,657 | 4,657 | 6,185 | |||
| Church Fees | 9,333 | 9,333 | 15,040 | |||
| Investment income | 1,717 | 2759 | 4,476 | 5,317 | ||
| Investment net gains/ (losses) | (450) | (450) | 8,673 | |||
| Total Income | 123,544 | 23,948 | 2,309 | 149,801 | 189,436 | |
| Expenditure | ||||||
| Parish Share for Diocese | 72,806 | 72,806 | 69,340 | |||
| Chin nor Church Hall | 8,427 | 8,427 | 11,513 | |||
| The Ministry | 1 | 788 | 788 | 2,098 | ||
| Annual Missions and charitable | 828 | 495 | 1,323 | 1,841 | ||
| donations | 2 | |||||
| Upkeep of Services | 3 | 3,009 | 900 | 3,909 | 3,591 | |
| Administration | 4 | 12,182 | 12,182 | 10,054 | ||
| Building running costs Churchyards & car parks |
5 . |
26,233 2,539 |
11,355 3,884 |
37,588 6,423 |
79,778 4,088 |
|
| Miscellaneous | 6 | 1,600 | 9,573 | 11,173 | 14,827 | |
| Depreciation | 8,076 | 8,076 | 8,076 | |||
| Total Expenditure | 128,061 | 34,634 | 162,695 | 205,206 | ||
| Net (deficit)/ surplus | (4,517) | (10,686) | 2,309 | (12894) | (15,770) | |
| Fund balances at 1 January | 160,076 | 143,163 | 100,868 | 404,107 | 419,877 | |
| Fund balances at 31 December | 155,559 | 132,477 | 103,177 | 404,107 |
Balan Sheet as at 31 December 2024 I2£(6 103.177 129.142 I.868 224.243 230.010 76382 6Q717 114,722 47275 Cash at bank in hand Chinnorclxxth Hall Cash at in haThl 174326 Creditors." antsf4kn d wlthkn one year 173561 (9.7(Kil 166.970 174097 Net as*ts 391,213 404.107 General 34.493 30.934 129,142 155559 160.076 131477 143,163 3.177 391213 404.107 ean integr part ofthe M B Powrll IMay26
1.1.24 EXndIre In Ymr C•pltsl Exp B•knn¢• 31.12.24 Unrnstrlrt•d Fund5: General DesS8nated Flxed Tarelble Assets Sub Totsl 30,934 129.142 160,076 123544 1119,9851 18,0761 11280611 3,559 18.0761 145171 34,493 121.066 155,559 123,544 D•i*nat•d Fundi: Aston Rowant Churchy4rd Aston Row•nt Vllljge Sthool Aston Rowont Fabrlt A510n Row•nt Gèn•f•l ChSnnor Cholr Chlnnor Dls¢r¢tlon•ry Chiftnor Fibrlc Children and Youth Worker Chlnnor Flow•r Chlnnor Or8•n Restoratkn Crowell Fabrlc Crowell Fundr•lsln8 Crowell Gener•1 Chlnnor Churchej Go Wlld Chlnnor Churth Hall RElnsplred Sydersham Churchyard Sydenham Fabrlc Sydenham F¥brk & Chur¢hy•rd Sydenham Gener)I Sydenham Cholr Fund Sub Total 729 4,827 11,7251 17251 4.102 300 730 731 732 37.129 6,362 1,991 7.518 10,330 3,443 3,082 6.995 1,234 164 244 13,7871 135431 33,586 6,362 1391 7,307 8,314 2,069 3.082 6,095 1,319 480 735 736 737 740 741 743 745 786 19971 16,8381 18,5741 12111 120161 113741 4,822 7,200 19r} 13431 428 316 85 316 746 748 749 750 751 752 754 755 4,838 860 2.952 1,324 4A38 615 1,113 1,324 802 18,566 250 6588 14951 184271 12451 11839) 16,640 io,c 21,792 580 143,163 2,314 13881 121601 1926 121601 21,792 580 132,477 23,948 1346341 1106861 Btnton Bequest Elsle Pullen Bequest Sub Total 98,898 1,970 IC4),868 404,107 2264 45 2,309 149,801 2264 45 2309 1128941 101,162 2,015 103,177 391.213 Totsl Funds 11626951
Flxed Assets S¢hool Room Sydenham School House Sydenham St. Andrew's Church Hall Agrlcultural Capltsl land wlth Aston plant and Rowant and Crowell equlpment Totsl Gross Valuatlon at l January 2024 Addltlons at 310ecember 2024 90,562 51,390 90,000 2,200 34,374 268,526 90,562 51,390 90,000 2,200 34,374 268,526 Depre¢latlon at l January 2024 Charge for year at 31 December 2024 48,897 1,811 50,708 27,751 1,028 28,779 48,597 1,800 50,397 14,139 3,437 17,576 139.384 8,076 147,460 Not Book Values at 31 December 2024 at 31 December 2023 39,854 41,665 22.611 23,639 39,603 41,403 2,200 2,2C 16,798 20,235 121,066 129,142
Note5 The Ministrv Unrestrirted DesIgnat Endowment Totsl 2024 Funds Funds Funds 2023 Rectorfs expenses Assistant clergy expenses 567 2,098 Upkeep of Services Unre5tr5rted Do*8nated Endowmem Total 2024 Funds Funds Funds 2023 Candles, Wafers, Wine Organ & piano tuning Organlst fees & tuning 2509 2509 900 5CKJ 1581 1,310 700 3,591 5(Kl Admlnlstration UhreStr5tt DÈSI8nat Endowment Totsl 2024 F41nds FurKIs Funds 2023 Administrator pay and resources 9.023 9,023 5,717 Copying & printing stationery and software Telephone and internet 1,270 I.5 1.270 I,(KJ5 884 12.182 1.803 1,602 932 10,054 12,182 Bulldln8 runnln8 costs Unfeétrkttd Designated Efido¥miert Total 2024 Funds Funds Funds 2023 Cleaning and maintenan 2.73S 2.735 4.482 Energy & water Insurances Sydenham School House Sydenham Fabric Fund Chinnor Fabric Fund Crowell Fabric Fund Aston Rowant Fabric Fund 12.059 11.439 12,059 11.439 11.072 12,026 3.058 6.838 343 3,786 6,838 343 3,786 47.270 1.870 26.233 11.355 37,588 79.778
5 Miscellaneous costs
| 5 Miscellaneous costs |
|
|---|---|
| Children's and Youth Worker Education Youth & Child Fund Subscriptions Sundries Bank charges Accounting services Independent examiner 6 Short Term Deposits CAF Deposit CCLA CBF Church of England 7 Cash at Bank and In Hand CAF Current Account Lloyds Current Account Cash in Hand 8 Endowments Benton Bequest Elsie Pullen Bequest |
UnrestrictedDesignated Endowment Total 2024 2023 Funds Funds Funds £ £ £ £ £ 8,575 8,575 10,129 0 336 200 200 224 998 998 3,363 60 60 75 840 840 200 500 500 500 1,600 9,573 11,173 14,827 |
| UnrestricteDesignatedEndowment Total FundsTotal Funds d 2024 2023 £ £ £ £ £ 27987 27,987 66,327 48395 48,395 48,395 76,382 0 0 76,382 114,722 |
|
| UnrestricteDesignatedEndowment Total Funds Total Funds d 2024 2023 .£ £ £ £ £ 36,847 36,847 23,473 29,870 29,870 23,801 0 |
|
| 66,717 0 0 66,717 47,274 |
|
| Balance at Income Revaluation Balance at 'Jol-Jan-24 31-Dec-24 £ £ £ £ 98,898 (394) 98,504 1,970 56 (11) 2,015 100,868 56 -405 100,519 |
•
9 Debtors
| 9 Debtors |
|
|---|---|
| Income Tax recoverable PAYE due from HMRC Insurances pre-paid Legacy receivable 10 Creditors Fees owed to Diocese Independent Examiner Accounts payable |
Unrestricted Designated Endowment Total 2024 2023 Funds Funds Funds £ £ £ £ £ 29,691 29,691 15,418 0 274 424 424 463 0 2,694 |
| 30,115 0 0 30,115 18,849 Unrestricted Designated Endowment Total 2024 2023 Funds Funds Funds £ £ £ £ £ 6,356 6,356 5,755 1000 1,000 500 0 3445 |
|
| 7,356 0 0 7,356 9,700 |