**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|