Charity Registration Number 1142767 The Paro¢hial Church Councll of the E¢desiastical Parish of All Saints, Evesham Lknaudited Finanaal Staternents For ihe Year Ended 31 December 2024
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Evesham Contents of the Financial Statements For the Year Ended 31 December 2024 Report of the Trustees Statement of Trustees, Responsibllities Independent Examiner's Report Statement of Financial Artivities Balance Sheet io otes to the Financial Statements 11-27
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Evesham Report of the Trustees For the Year Ended 31 Dember 2024 The trustees present their report with the financial statements ol the charity for the year ended 31 December 2024. The tiustees have 3dopted the provisions of Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparing the accounts in accordance with the Financi31 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I january 20191. AdrninistratFve Infom)ètion The PCC is a body corporate IPCC Powers Measures 1956, Church Representation Rules 200613fbd is a chariiy registered with the Charity Commission. The corrèspofidence address and key contact details are given below. 8egi5tered charity number (England & Walesl= Registered office and Correspondence address- 1142767 Church House Market Place Evesham Worcestershire WRII 4RW Office telephone: E-mail.. Web Site.. Face 800k.. 01386 442213 office@evesham.church Evesham.church https.'l/www.facebook.com/3llsaintsevesham Day to day management is delegated to the Parish Administrator. Katy Tarplee. Members of the PCC (Who are a150 Trusteesl Incumbent.. Church Wardens-. Reverend Andrew Spurr IRetlTed 23111120241 John Ellis Clive Gree(ty Karen Sumpter Carol Sheehan Rosie Grove John Liggitt Sara Greedv Amy Halllook David Hall Lee Fisher layne Fleetwood Amanda Palmer julie Westlake Prajna Lad Clive Greedy Sara Greedy Carol Sheehan Carol Sheehan Rosie Grove Roberta Matthews Deanery Synod Representatives- Members.. lexcluding ex officiol Lay Chair ol the Council= Secretary.. Covenant Registrar: Disclosure and Barring Service IDBSI Registrar= Representatives to Churches Together..
The Parochial Church Coun¢¢l of the Ecclesiastical Parish of All Saint5. Eve5ham Report of the Truste*5 For the Year Ended 31 Dètember 2024 Icontinuedl Members of the PCC (Continuedl PCC wllembers are appointed in accordance with the Chufch Representation Rules. The IncumbenL Church Wardens, Asurn Lay Minister and Deanery Synod Representatives are ex-offitio members of the PCC. Other members are elected at the Annual Parochial thurch Meeting {APCMI, or co-opted during the year. Bankers, legal and other advisors: Bankers: CAF Bank Ltd 25 Kings Hill Avenue King5 HFII Wesi Malling Kent ME19 4JQ Independent Examiner: Meli55a Godwin ACA. ACCA The Richard5 Sandy Partnership Lid Thorneloe House 25 Barbourne Road Worcester WRI IRU Surveyor.. Alan Simcox Nick Joyce Architerts LLP S Barbourne Road Worcester WRI IRS Objects and Actlvities The primary object of all PCCS Is the promOtn of the Gospel of our Lord Jesus Christ, according to the doctrines and pract15 of the Church of England. The PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish of Evesham, All Saints with St Lawrence the whole mission of the Church, pastoral. evangelistic, social and ecumenrcal. The PCC is committed tts enabling as many people as possible to worship in All Saints and to become part of the parish communily. Our services and worship put faith into praclice ihrough prayer and scripture, music and sacrament. The PCC has complied with its duty under section 17151 of the Charities Act 2011 to have due regard to guidance on public benefit, published by the Charity Commission. The PCC is èware of its duty to have regard to House ol Bishops, guidance on safeguarding children and vulnerablo adults. The PCC uses the'safeguaiding Toolkiv provided in the diocese a5 a way of self- 55es5ment to seek to ensure it fullils that duty. We try to enable people to live out their faith as part of our parish community through.. Worship and prayer- Providing opportunities to engage with the Gospel,. Contributing to the spiritual and morèl education of children through the Junior Church,. Practical express¥on of faith including pastoral care and missional outreach; and Provision of sacred spaces and church buildings. To facilit3te this work it 15 Imporlant ihat we maintsin the labric of the Church of All Saints and adjoining Church House.
The Parochial Churth Council of the Ecde5iastical Parish of All Saints Eve5ham Repoit of the Trustees For the Year Ended 31 Dernber 2024 Icontinuedl Stru¢ture, Govemance and Management In 2024 the PCC worked through the following committees= Standin8 Committee The only committee required by law. It ha5 the power to transact the business of the pcc beeen its meetings. subject to any directions given by the Council. This committee comprises the Incumbent, the Churchwardens. the Treasurer and the Chair of the Finan Commitlee. The chair of this committee is the Clive Greedy. Liturgy and Mission Committee Responsible for formulating mi55ion policy for the PCC 3nd for co-ordinating the working of the church's mission in appropriate lituv. The chair of this commtttee is the Jayne Fleetwood. Fabric Committee Responsible for managing thè repair and upkeep of the properties for which the PCC is re5pon5ible. The chair of this committee is John Elli5. Finance Commtttee Responsible for overseeing the finances of the PCC. The chair of this committee 15 Sara Greedy. Financial Review The total of unrestricted voluntary gwing has slightly redd this year to £40.722 compared to £42.053 in 2023. A5 Lllustrated in the table below, the nutnber of regular givers has increased by I, but the average Éiving has decreased by 8.1%_ There has been a pleasing Encrease in regular givers moving to the Parish Giving Scherne. We now receive an average of £1.157 per month including Gift Aid. Year Regular Giving (with Gift Aid) 27 24 30 Regular Giving (no Gift Aid Total Numbers Total Regular Giving Average Giving 2020 2021 2022 2023 2024 32 31 32 31 32 19.241 20,471 20,163 22.142 20.990 601 6fA) 630 714 30 The Donations Box and -GOodb0 in the church have generated receipts of £3,89712023.. £4,039) during Ihe year. Agaill, we have benetitted from the valuable Support from John Martin's Charity where we have received a total of £39.340 in 2024. This compri5Ès £14.354 as a grant lowaids keneral expenses and £24,986 for the renewal of our liÈhting and sound systems. {£24,891 in 20231. We have not Yeceived any legacies in 202412023: £nil} Unrestricted income from acrivities for generating funds has showo a small decrease in 2024, from £15,668 in 2023 to £14,118 in 2024. A continued increase in the hiring of the church and Church House and by the continued hard work from the Fund Raising team.
The Parochial Church Council of the Ecclesiastical Parish of All Saints. Eve5ham Report of the Trustee5 For the Year Ended 31 December 2024 l¢ontinuedl Our financial investmetTrt income has agarn dropped from £890 to £830. This reflects our continued df3wing from our financial investments to Cover everyday costs. The income from our property inveslments increased from £22.850 in 2023 to £23,475 in 2024. The Sncome from both of these properties continues lo be a valuable contribution to our operating expenditure, Our income from fees charged for wedding and funerals increased to £3,4061202 £1,844) due to increased activity in weddings and funerals. There has been a small increase in the income from the Parish Magazine but a substanlial increase in costs. The net cost to produce and distribute the wnagazine 1% now £43712023 £6901. Investment management costs have increased from £2,745 in 2023 to £3,911 in 2024. Donations and Grants for our Food Bank have decreased from £27.289 in 2023 to £23.413 in 2024. The Costs of providing good5 for the Food Bank have increased from £14,322 to £24,378. This reflects the ever incfeasing demand for this servi. During 2024 there were a total of 3.005 food parcels given out. This compares to 2,910 in 2023. All foodbank funds have been recla5S4fied as restricted following inuèased donations for this specific puipose. Ministry expense5 have decreased to £1,60312023.' £1,313). There has been a small decrease in our insurance premiums. The total premium for 2024 was £6,303 12023.. £6,7651. After the ektr3ordinary increase in the costs of Electriaty and Gas in 2023. Ihi5 Cost has reduced to £16,921 from the 2023 cost of É25.072. The Overall cost of maintaining and deaning our buildings during the year was similar to last year. However there has been a large expenditure on the lightin8 and sound system totalling £24,986. This was fully funded by a grant from John Martin.. Our Ministry Share for 2024 has increased from E35.229 in 2023 which was net of a grant Irom the iocese. We were not awarded a grant in 2024 and the total requested was £50,001. We are not in position to make any contriburion towaids this requesr and the Diocese have waived the share request for 2024. In return we will be sellin8 16 Albert Road to release cash reseNes and undertaking è full review of our Èxpenses with a view to returning our finances to a 5U5tainable position in 2025 and beyond. The Statement of Financial Activitie5 ISOFAI shows that the PCC contlnues to have net unrestricted expenseg exceeding incomÈ. In 2024. this amounted to ES27 compared with £28,051 in 2023. The triistees have reviewed the appropriate risks to the charity and recognise that loss of funding and voluntary income is a substanrial risk facing the charity given the continuing deficits year on year. They believe that a minimum of 12 months expenditUTe at current levels should be retained to ensuie that the charity is able to continue its operations for a year should fundin8 and donations become difficult to obtain. Total unrestricted expenditure for the year amounted to £123,03812023: £145.93313nd with current free reserves of £2.47512023= £1,128) we have less than one month's cover12022.. less thay) one monthl. The trustee5 therefoTe confim that the Teserves poliry of holding at least 12 months expenditure has not been met and will continue to work to ensure that the retained earnings remains above this level In the luture.
The Parochial Church Council of the E¢desia5tIc Parish of All Saints. Evesham Report of the Trustees For the Year Ended 31 December 20Z4 Icontinuedl It 15 essential that we continue to review both the raising of income and the reduction of our costs without reducing the level of mi55ion that we currenily undertake. To this end, the PCC have planned number of Fund Raising Activitie5 for 2025. In addilion. the disposal of the one of the investment prope¥ties is to be undertaken in 2025 and a fvll review of expenditure is being prepared. FIVÈ Year Review 2•23 2024 Gjvlng, acu0•58nd olhr VdunÈarylntorne18iYill GeneTatin$lund5 Otherinc¢XtsQ .571 49.176 47,6X) 58.$85 6S,203 7,311 IS. Iq118 49.796 56.55$ $8.8B3 7&097 fj2,727 R&wurcoseApond•d Parfshsha OthÈrtxpertS 3L265 3L265 3L265 35,219 665 1171A4 13 (YJ6 .582 12&3$9 121930 148.519 167.325 154.581 15731 6.375) 189.4361 19L2281 171.ESSI &55 25643 26034 1419141 144,7161 (62,7BII 1615851 14S6211 Totsi rnsourEès•xp•n¢J•d Not Incomlnglloutgdwl b•lN• InvAstrn•nt Not InGomlngllouogl b•lpr• antand l•garJ8• tlrJ¢on* 11265 19.KS 36, 39,340 el IrKomlngll0u0tng) iè>Jurces 7.6491 127.218 143.1%1 P9.781 6.481 Designated Funds The PCC ha5 designated the following funds= Mission and Liturgy Reserve and Fabric Reserve. The policy on designated reserves is reviewed annually by the PCC. The analysis of designated funds includes reconciliations back to the headings in the main h"nancial statements. WheKe item5 have not been a55igned to a fund Inotably fixed assets and the creditor for parish share) these are reconciling items. Mission and titurgy Fund The Mission and Liturgy Fund is intended to provide fund5 to Support the work of the PCC in promoting the whole mission of the church Ipastoral, evangelistK. social and ecumenicall in the ecclesiastical parish of Evesham, All Saints and St Lawrence. The restdenti31 inve%tment property, previous the turate's h0115e, ha5 been 3llocated to this fund_ Rental income from this property is used to maintain this asset and to support mission and liturey work. Any excess ol income over expenditure is transferred to the General Fund. The fund had income of E13,77912023 £11,916) and expenses of £14.53312023 £11,933) resulting in a deficit of £754 which was transfeired from the General Fund. The balance at the end ol the year was £237,00012023 £237,0(M)I representinB the value of the residential renlal properly. Fabric Fund The Fabric Fund is intended to provide funds to support the PCC in maintenance re5pon5ibilities for All Saints Church, Church House and the Bell Tower. As might be expected of buildings of their age, and despite regular maintenan, substantial liabilities arise from time to time regarding the fabric of these buildings.
The Parochral Church Counctl of the Ecde5iaslical Parish of All Saints, Evèsham Report of thè Trustees For the Year Ended 31 December 2024 fcontinued) The existing investment5, built up over many years through goodwill and generosity of the parishioner5, have been assigned to the maintènance and upkeep of the church buildings. These investments help ensure adequate realised income to fund experted repairs, running costs and capital improvements. Unrealised gains are fetained in the assets to help ensure an adequate future asset base. Any surplus of reali5ed income over expected expense is transferred to ihe Geneial Reserve. This fund had income of £13,36912023.. £13.4401 and expenditure of £52,40412023: £35,758). A transfer of £22,318 was made from the General Fund. After revaluation and disposal gains resulting in a surplus of E61912023 gain of £2,6851 the balance on this fund at 31 Dernber 2024 was £281.925 12023 £281,306). representing investment assefs and cash. General Unrestrided Fund All other accounts lassets. li3bilitses, income and eKpensesl have been allocated to the General Fund. The General FuDd is maintained to cover any short-terrn excess of expenditure over income, unforeseen rises in expenditure and othei fjnancial contingency. and to provide adequate working capital so that the operations of the PCC can be maintained at such times. Ministry share is paid out of General Reserve. It Is the policy of the PCC to hold a balance on the General Reserve equivalent to twelve months expected general expenditure Ithat is, expenditure not relating to mission. liturgy or fabric expenses and excludlng paiish share). The fund had income of £94,74212023 £82.8411 and expenses of £5610112023 £98.2421 including ministry share ol £nil12023 £35.2291. After tr3n5fers to desIgnad funds the balance on this reserve was a deficit of £23,96412023 £39,533). Financial Review Summary The statement of financial activities ISOFAI shows that unrestricted incoming resources amount to £121,89212023 £108,197). Unrestritted resources expended amounted to £123,03812023 £145,933) and net outgoing resources were therefore £1.14712023 £37.7361. The principal funding sources are voluntary donations from congregation and investment income from CBF investment accounts. Restricted incoming resources were E26,21012023 £29.9471 and expenses £31,54412023 £21,391) leading to net restricted deficit 01 £5,33412023 surplus £8,556). The principal fvnding soUrS are voluntary giving and investment income.
The Parochial Church Councli of the Ecclesiastical Parish of All Saints, E¥esham Report of the Trustees For the year ended 31 Decernber 2024 (Continued) Statement of Trustees, Responsibilities The trustees are re5pon5ible for preparing the Tiustees. Annual Report and the financlal statements in accordance with applicable law and Uniied Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Englarsd and Wales require5 the trustees to prepare financial statement5 for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and 3pplication of resources of the charity for that period. In Preparing these financial statement5, the trustees are required to.. lal select suitable accounting policie% and then appty them consistently- Ibl observe the method5 and principles in the Charities SORP 2019 IFRS 1021; It) make judgements and estimates that are reasonable and prudent- Idl state whether applicable accounting Standards have been followed, subject to any material departures distlosed and explained in the financial statements. Idl prepare the financial statemonis on the going concern basis unless it Is inappropriate to presume that the charity will continue in operation. The trustee5 are responsible for keeping propeT accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. the Charities (Accounts and Reports) Regulations 21K)8 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and he for taking reasonable steps for the prevention and detection of fraud or other irregulaiities. The tiustees are responsible for the maintenan£e and integrity of the charity and finanaal information included on the charity's websile. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Parochial Church Council on 11 May 2025 and signed on its behalf by.. ie Clive Greedy Lay Chairman
Independent Examiner's Report to the Trustees of The Parochial Church Council of the EttlesTastical Parish of AM saints. Evesham I report to the members on my examination ofthe accounts of the PCC for the year ended 31 December 2024 which are set out on pages 9 to 27. Responsibllities and basls of report A5 the charities members you are resporhsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l I report in respect of my examination of the charitvs accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable 01ctiOnS IVen by the Charity Commission uniler section 1451Sllbl of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the ex3mination gwing me cause to believe that in any material respect.. accounting records were not kept in respecl of the charity as required by section 130 of the Act,. or 2. the accounts do not accord with those records- or 3. the accounis do not comply with the applicable requirements concerning the form and conlent of accounts get out in the Charities IAccounts and Reportsl regulations 2CX)8 other than any requirement that the accounts give a 'true and fair Vie which is not a malter considered a5 part of an independent examination. I have no concerns and have come across no other matter5 in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the èccounts to be reached. Melissa Godwin ACA, ACCA The Richard Sandy Partnership Itd Chartered Certified Account3nts Thorneloe House 25 B3rbourne Road Worcester WRI IRU
Evesham Parochial Church Council Statement of Finan¢ial Activities forthe year ended 31st D¢¢ember2024 iknreslri¢ted RestrFd&d Funds Funds 2024 Funds 2023 Incoming resources Incoming Tesourees frfft) generaled Vdunlary income Igiwng) Voluntary income Igranlsl Vduntary income Ileg8¢iesl ACtIlieS generalityj funds ItMent Income Incoming 1850vrcès from churd) &tiiilies 40.722 39.340 24.481 65.23 58,585 36,404 14.118 24.305 3.406 14.118 26,034 3,406 15,668 25,643 1,844 1.729 Total Incoming resource$ 121,892 26,210 148.101 138,144 Rewurce expended Costs ol generating funds Costs 0f9enerall wlunlary inmme InsIMent [anarnal costs ChuJEh a¢lii41ies Ministry Share Gotnance costs 1,082 2,745 126,759 35,229 1,510 3.911 116.374 3,911 147,919 31.544 1.688 Total sOurCeS expgnd6d 123.038 31.544 154,582 167.325 Net outyolng reg)urces 1,1471 5.334 6,4811 129,1811 Other recognid gainsllos*s Gain on reydluation of Ins(ment prore$ R$aised gainlllossl (47 sde of inwtments Unreallsgj gwn on rlUati of itments 13.(MKI 16) 625 13.Th 1201 1,958 (131 20 8,389 Net movement in funds 12,472 14,0141 &457 113,7721 Reconciliation of Fund$ BIFwd Balanc& 478.T73 124,257 603,031 616,802 CIFwd Balance 491.245 120,243 611.488 603,029
Evesham Parochial Church Council Balance Sheet as at 31 st December 2024 IknFesbictd Re&Yicted lunds funds 2024 2023 Fixed as%ets Tangiblo fixed assels InNestment properts'es ljTheslmenls 76.270 472,51X) 27,938 25.366 101,636 412.5(K) 87.496 108,744 399,500 95.558 59.558 516,708 84.924 607,632 603,802 Current assets Debtors Ènd w8payments Piepaymenls Income lax reCOrable Debtors Cash al bank and in hand knl¢rfund Loan 1.462 7.518 101 1.462 7.518 101 11,375 1.184 5,368 376 18.812 71.375 23.944 35.319 23,944 14.8fj3 20.456 25,740 Liabllltlè amwnls iaiiry due W7.n year cdItOrS Accruals for utilities Parish share 6.453 4.146 6.453 4,146 6.079 11,743 10.600 10.600 26.511 Net currentawts 125,4631 35,319 17711 Total nèt assets 491.245 120,243 611,488 603,029 Funds 491,245 120.243 611,488 603.029 Approved by the PCC on the 11 May and signed on their behalf by: Clive Greedy Lay Chair of the PCC John Ellis Churth Warden The note5 on pages 11 to 27 form part of these accounts io
The Parochial Church Council of the Ecclesiastical Parish of All Saints. Evesham Notes to the attounts for the year ended 31 Decembèr Z024 Accounting policies The financial statements have been prepared under the Church Accounting Regulakn'ons 26 in accordance with the Charities SORP IFRS1021 'Accounting and Reportine by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accoid3nce wilh the Financial Reporting Standard 3ppIic3ble irb the UK and Republic of Ireland {FRS1021 (effective l January 20191, and the Charities Act 2011. The Charity is a public benefit entity under FRS 102. The linancral staternents have been prepaied under the historical cost convention with the exception of investments which are included at fair value. as modified by the revaluation of certain 35sets. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been ctsnsistently applied to all years presented unless otherwisÈ stated. The accounts are prepared in sterling, which 15 the functional currency of the charity. Monetary amounts in these statements are rovnded to the nearest pound. Thè financial statements Snclude 311 transactions. assets and li3bilities for whrch the PCC is responsible in law. They do not include the accounts of chufch Eroups that owe their main affiliation to another body, nor those that are informal gatherings ol church members. Incoming resources All incoming resources are included in the Statement of FinantiJl Attivities when the charity becomes legally enlitlèd io the income and the amount can be quantFfied with reasonable accuracy. Donated facilities and volunteer services Donated facilities are included 3t the value to the chBrity where this can be quantified and a third PaTly is bearing the C05t. No amounts are included in the financial statements for services donated by volunreers. Income from donations and grants Income from donations and grants. includin£ capital grants. are included in incoming re50urce5 when receivable li.e. when the PCC is legally entitled to the amounts duel with the following exception5'. lal when donors specify that donatiorns and grants given to the charity must be used in future accounting periods, the incoEne is deferred until those periods. Ibl when donors impose conditions which have to be fulfilled before the charÉty becomes entitled to Use such income. the income is deferred anil not induded in incomine resources until the precondition5 for use have been met. Wh@n donor5 specify that donations and grants. includin8 capital giant5, are for particulai iestricted purposes, which do not amount to preconditions regarding entitlemenL this income is included in incoming resources of restricted funds when receivable. Voluntary income Colleclions ère reco8nised when received by or received on behalf of the PCC. Planned giving receivable under Gifi Aid 15 recognised when received. Income tax recoverable on Gift Aid donations is recognised when the incgme 15 recognised. Income tax recoverable under the Gift Aid Sm311 Donations Scheme IGASD51. introduced on 6th April 2013, is recognised based on donations received to date. Legacies to the PCC are recognised when the PCC is legally entitled to the amounts due. li
The Parochièl Church Councli of the Ecclesiasti¢al Parish of All Salnt5. Evesham Notes to the accounts for the year ended 31 De¢ember 2024 (Continued) Amounts received specifically for mission oi for other charities are dealt with as restricted nds. Income from investments Dividends and interest are recognlsed when the chartty is entiued to reipt. Gains and losses on investments Realised gains or1055es are recognised when investments are sold. Unrealised gairis or losses are recognised on the valuation to fair value of those investments. Government Grants The Charities SORP states that where the conditions attad)ed to a grant are within the charity's control and there Is suffi'cient evidence those conditions may be met. then the incomine resources should be recognised as incoming resource. Where UnrtaIntY exists as to whether the charity can meet conditions within its control, the grant should be deferred as a liability until certainty exisls that the conditÉOns imFKTr5ed can be met. Other income Sales of books and guides, funds raised by events, parochial fees receivable and other income are recognised when received. All incominÉ re50tJrces are accounled for gross. Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost5 related to that category. Where costs cannoi bÈ directly attributed to particular headings they have been allocated to 8ctivitie5 on a basis consistent with the use of resources. Grants and donations are accounted forwhen paid. or when awarded if that award creates a binding obligation on thè pcc. Parish share is accounted for when due. Any parish share unpaid at 31 December is provided for in these financial statements as an operational and moral (though not a legall liability and is shown as a creditor in the Balance Sheet. Governance costs relate to the cost of the independerht examination of the accounts. All othpr expenditure is recognised when incurred and is accounted for gr05S. Fixed assets Consecrated and benefjce property and repair of suth property Consecrated and benefice property is not included in the account5 rn accordance with s.IOIZllal of the Charities Act 120111. All expenditure incurred during the year on consecrated or benefice building5 or on repair of moveable church furnishings is recognised Bs an expense. Moveable Ihurch furnishings held by the vicar and churchwardens on special trust foT ihe PCC. and which require 2 faculty lor disposal. are accounted a5 inalienable property unless consecrated. These asset5 are listed in the church's inventory which can be inspected at any reasonable time. These assets are not valued as there is insufficient reliable cost information relating to such in3lFenable property and conventional valuation approaches lack 5ufftcient reliabilitv. Functional fixed assets ixed assels other thali investment assets and investment propertie5 are nol revalued. There is insufficient information available for assets acquired prior to 2(K)2 and therefore such a55ets are not valued in the financial statoments. A11 such expenditure h35 been written olf when Incurred. Following FR5102 the cost of the land of the Church House extension is not depreciated. FRS102 states that wheTe an asset comprises a number of different components with differing life spans, then each component should be depreciated over Its individual life span. The Church I4ouse extension comprises a number of different components (roof, structure. kitchen. etcl. The historic cost of these individual components is not available while the total historic cost is known. 12
The Parochlal Chuich Council of the Ecclesiastical Parish of All Saints. Evesharn Notes to the accounts for the year ended 31 Dember 2024 Icontinuedl Indicative allocation figures have been sourced with respect to housing from the National Housing Federation INHFI lin conjunction with valuers Savillsl. While the Church House extension is clearly nol a residential dwelling, the property 15 considered to be sufficiently compaTablè for these fTe5 fo be adopted as the basi5 for a reasonable allocati(Trn and the development of appropriate policies by the PCC. These polTrcies have been reviewed and amended following professional guidance. Church House comprises a number of different comFbonents each ol which is depreciated on a straight-line basis with the following estimated usèful etonotnic Iwes.. Structure- 150 years Roof - 80 years Electrics- 25 years Windows & doors- 30 years Electrical heating- 30 yejis Bathrooms- 40 years Kitchen units- 25 years Church Chair5- 10 years The useful economic lrfe of selected components of the Church House extension exceeds 50 years. As per FR5102 these assets are subject to an annual impairment review perlom)ed either by the treasurer or by the Finance Committee. The heatlng system used within the church is depreciated on a 5lraight line basis over an estimated life of 25 years. Thls policy has been revised with the asset life being extended from 10 years to 25 years reflecting professional opinlon following the servicing of the boiler in 2012_ The church lighiing Scheme is depreciated on a straight line b3515 at IO% per annum (estimated life of 10 years). Th1$ 5eheme betamè operatiorh31 in Dècèmber 2(X)8. The heating system used in Church House is depreciated on a slraighi lll)e basis at IO% per annum {tIM3ted life of 10 yearsl. Thi5 System became operational irh December 21)08. Individual items of equipment with a purchase price of £5( or less are wiitten oft when acquired. Investment assets Iiivestments are valLied at fair v3lue at 31 December. Unrealised Éains or losses on revaluation are credited or debited to the fund to which they relate. Investment properties are valued at the trustee's best estimate of fair value. As the lease on the residential investment property is relatively short. this property is valuèd at comparable average property price5 in a reasonable m3rkel. The valualion 15 based on 3 Set of valuation5, recent house sales ol comparable local properties and Halifax house price inflation. Unrealised eains or losses on revaluation are credited 01 debited to the fund to which they relate. Liabilities Liabilities are included in the accounts as soon as recognised. Where a government grani has been received. btjt the related expenditure has not been incurred, then that grant is recognised a5 a creditor. Please note that such grants are repayable to the relevant grant-making body if the conditions of Use are not met. Provision for Liabilities and Charge5 In line with SORP where tho PCC has earmarked part of its unrestricted lunds for a particular futUTe purpose. thls intention lo expend funds in the FutUTe is not reco8nised as a provision for a liabilÉty in the accounts. 13
The Parochial Church Council of the Ecdesiastical Parish of Al Saints, Evesham Note5 to the accounts foi the year ended 31 December 2024 Icontinuedl Taxatron The Charity has charitable status and is thus exempi from taxation of its incolne and gains falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to it5 charitable oblettwes. Funds Reserves are held in order to support and advance the responsibilities of the PCC. Restricted Funds Re5trscted funds represent.. lal income from trusts or endowments which may be expended only on those restricted objects provided in the terms ol the trust or bequest,. and Ibl donatlons or grants received for a specific object or invited by the PCC for a specifie object. The funds may only be expended on the specific object for which they were give Any balances rernaining unspent at the end of each year must be carried forward as a balance on Lhat fund. The PCC does not usually invest separately for each fund. Where there is no separate investment. interest is apportioned to individual funds on an average balance basis. The PCC endeavours to ensure that costs V4hich can be properly artribvted to festricted funds are charged to those funds. Note 3 details the basis arsd movement of restricted fvnds. Unrestricted funds Unrestricted funds are general funds which can be used for PCC ordinary purposes. Fvnds designated for a particular purpose by the PCC are also unrestricted. Note 3 details the funds designated bythe PCC land where applicable detailing the reserve lo be rnaintainedl and transfer5 between fLtnds. Transfers between designated funds Any deficit on the Mission & Liturgy Fund is mei by transferring surplus amounts from the Gene¥al Fund. Any surplus of realised income over experted e¥pense is transferred to the General Fund, and any deficit is addressed bv d transfer from the General Fufid. The policy of the PCC is to hold a balance on the General Fund equivalent to twelve months expected general expenditure. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instrnments, and Section 12 '0ther Financial In5tiuments Issues, of FRS 102 to all of its financial instruments. Financial in5trutnents are reco8nised when thecharity becomes party to contractual PTovisions of the in5twment. Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there 15 an intention to settle on a net basis or to realise the asset and serrle rhe liability simultaneously. Cash at bank and In hand Cash at bank and in hand includes both cash and cash equivalents Ibeing short term highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignilicant risk of change5 in value). 14
The Parochial Church Councll of the Ecclesiastical Parish of All Saints. Evesham Notes to the accounts for the year ended 31 D•mber 2024 IContlnued} Ba51¢ financial assets Basic financial a55ets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price includsng tr3nsactiorF costs and are subsequently carried at amortised c05t using the effective interest method unless the arrangement constitutes a financing ti3nsaction. where the trènsacti(Trn is measured at the present value of the future reiptS discounted at a market rate of interest. Basit financial liabilities Basic financial liabilities. including trade and other payables. a initially recognised at transaction price unless the arrangemenl constitutes a finaT)cingtransaction. where the debt instrument is measured at the present value of future receipts. discounted at a market rate ol interest. Debt instruments are subsequentty carried at amortised cost, using the effertive interest rate method. Trade payables are obligations to payfor goods or seNices that have been acquired in the ordinary course of the operation5 from suppliers. Accounts payable are classified as current liabilities il payment 15 due within one year or less. If not, they are presented a5 non-current liabiltties. Trade payables are recognised initially at transaction cost. Is
Eve5ham Parothial Church Council for the year ended 3tst December 2024 Nolg 2 INCOMING RESOURCES Deslgnated Unrestri¢ted Mission & General Liturgy Fund Fund Fabrfc Fund 2024 2023 Voluntary income Igiwng} Planned giiing". Gift Aid donat$ PGS Scheme Income tax recOrable Collections al all 5en4ces other donatiS Fabri¢ box Goodbox nior Church income 11,679 10.463 7,408 6,834 770 1,472 2,567 11.698 11,698 8,055 1.134 1.502 2.395 8.055 1.134 1,502 2.395 1.962 1,962 38.760 40.722 42.053 Voluntary income {granlsl Johii Martsn's Charity Worcesler thocese (Heat & Lighll 39.340 24,891 39.340 39.340 24,891 Voluntary income Ilegacie51 Legacies Activities for generating funds Parish rna9azine sdes Parish magazine adrtising Sale of parish guides and bfy)ks Social enls (including féte) Hire of Church and Church House Other income 115 115 228 126 1.938 6.975 4.737 147 59 251 2.776 6.588 5,847 126 6.975 1397 12.436 342 14,118 15,668 Investment income Incomo fiom InlMentS Interest CK) deposits Commercial instment ptOFWty Residential in5trnenl 810 868 12.( 12.1 11.475 12,000 10,850 11,475 11.475 12.030 24,305 23.740 Incomo from church activities Fees 3.406 1,844 Total incoming resources 94,742 13,779 13.369 121,891 108.196 16
Eve5ham Parochial (hurch Council for the year et)ded 31st December 2024 Note 3 RESOURCES EXPENDED Designated Unrestricted Mission & General iltur8y Fund Fund Fabrfc Fund YTD 2023 2024 Fundraisin¥costs Cost of magazine C05t of social events 779 Investmèntman4ement costs Rentcollertion for residential investment Pfoperty Property repairs of investment property 1.447 1.447 1.302 1,443 2.745 3.911 Church artivitie5 Missionary and Iharitable giving: Oversea5 Home Mini5try'. M'nistry I clergy expenses Cost of services Fabric costs Insurance El&ciriaty and gas Rent of Church House Water Rates Caretoking. cloaning wages and materials uildinE maintenance Surveyor5 fees Dep{latiO Mu5iccosts'. 492 I,iii 323 991 Llll 6,303 16.921 6.165 25,072 L800 3J4 14,553 8.856 4.037 177 3.278 177 ij,C8B 31.178 354 14,376 31,178 L875 1,875 l887 Organists salary. organ and musicc05ts Sound system repairs and maintenan Support cost%'. Office and secretarial expenses Treasurer Fees Cost of computer, printiw stationery, etc. Photocopying costs Other costs.. Safeeuarding/DBS Junior Church 6.764 7.459 6,728 23.381 23.381 3.600 2,244 1.898 23,835 2.244 3,182 1,801 L191 L191 2.120 116,374 L147 Sundry expenses 2,120 54,413 52.41 It,368 Paiish share Parish share 35.229 Governance costs Independent exatninerfs lee5 Total resources expended L688 123.038 1.510 14S.933 56.101 14.533 52,404 17
The Parochial Church Councll of The Ecclesiastical Parish Of PJI Saints, Evesham Note5 to the a¢t$ for the year ended 31 D8cember 2024 RESOURCES, TRANSFERS AND AAALYSIS OF ASSETS Unrestrictod Funds Do5gnatsd Funds Mls%lon & Lrlurgy General Fabric 2024 2023 Totd wreslricled il¢OTniry 5[ces INole 21 Tot81 unieslricled resources exkwxlgd lTrknle 31 Nel Incomlnglloutgolngl reswrc•s before tranrs Transfers b817 funds Net incomlnglloutgoingl resourcesafter transl8rs Other recowlsed 9anslOossesl G8lnlOossl tEItIOn of Intml Gainlvossl r1811 of inStmlS Reali86d galISSI on sale ofinlmlS N•t movomènt in funds Ba1ce al 1 jUary 2024 Balance at 31 Déctrmber 2024 ,742 13.779 13.371 52,4( P9,0331 10,96 Iso.oDoI 12L892 123,038 11,1471 108.197 145 933 137,736Tr 17541 754 46.853 11.1471 137.7361 13.( 625 2,679 8.853 39.533 9.320 13.((KJ 237,(KJ) 250.000 149.3811 12,472 478,773 491.245 128,osiI 231,925 478,773 Analy%5 ofAwls Tangible fixe(l as5els lal Val) land of Crth Pbuse extens1 Church extensiL Strtxlurè ChL1h H$8 Èx1Èn5I fol Chutch frSe e¥lensiM fillirvJs church Htyjse extensi(electriCal IEaliThJ Chirch H59 extensi tKJthr Chwch H(AJS? extens kit£Tr 15.ot 33,126 1.966 31847 1.927 32.847 1,927 320 26.178 359 27,691 26.178 76,272 78,145 InSIml propertl88 Comorcial inStMe pr[lY Residential in¥slmÈnl pr(wty 162.5Ql 1615 250,LIXI 27,9tXI 1615CM) 237,(hXI 30,514 250.(KiI 27,940 08bltrs prepayments Prepayments Income lax 0rale Deblars Cash al barFk in har kntwknd Lo Crfmjilors Acciuas for utililps Credit¢* ts Parish Sha L462 7.518 ioi 1,462 7,518 IIA 376 165,4331 16.4531 14.1461 41.485 123.9481 16,4531 14.1461 18,6881 16,0791 11,743 9.320 250.000 231.925 491,245 47B,773 18
The Parochial Church Countil of the Ecclesiastical Parish of All Saints. Evesham Notes to the actounts foT thè year ended 31 December 2024 5 DESIGNATED FUNDS Mission & Lilur8y Fund The designated Mission & Liturgy Fund is used to support the work of the PCC in promoting the whole misslon of the Church Ipastoral, evangelistic, soclal arhd ecumenicall in the ecclesia5lical paiish of All Saints, Evesham. with St. Lawrence. The residential investment property, the old curate's house. has been allocated to this fund. Rental income from this property is used to maintain this asset and alw to support mi55ion and lilurgy work. Any excess of income over expenditure 15 transferred to ihe General Fund. Any deficit on the Mission & turgY Fund is met by transferring surplus amounts from the General Fund. An amount of £754 was transferred from the unrestritted General Fund to the designated Mission & knturgy Fund according to PCC policy. Fabric Fund The designated Fabric Fund is Éntended to support the PCC in its maintenance resp(Trnsibilities for Ali Saints, Church and the Bell Tower. As might be expected of building5 of their age, and despite regular maintenance, subslantial liabilitie5 arlse from time to titne regarding the fabric of these buildings. The existing investments, built up over many years through the goodwill and generosity of parishioners, have been assigned to the maintenance and upkeep of the church buildings. These investments help ensure adequate realised income to fund expected repairs, running costs and capital improvements. Unrealised Éains are retained in the a&sets to ensure an adequate futuie asset base. Any surplus of realised income over expected expense is transfeired to the General Fund, and any deficit is addressed by a transfer from the General Fund. An amount of £22,318 was transferred from the unrestricted Gener31 Fund to the designated Mission & Liturgy Fund accordin8 fo PCC policy. Geneial Fund All other accounts (assets. liabilities, income and expense) have been allocated to the General Reserve. This fund is maintained to cover any 5hort-terrn excesses of expenditure ovei income, unloreseen ri5e5 in expenditure and othèr flnancial contingency, and to provide adequate working c3pital so that the operations of the PCC can be maintained at such times. Parish share is paid out of the General Fund. It is the policy ol the PCC to hold a balance on the Genéral Fund equivalent io twelve months expecled general expenditure. General activity this last year resulted in a nel incne of £15,569, while the balance on thi5 fund is £123,964>. 19
Éve5ham Parothlal Church Coun<1 forthe year ended 31rt Etrecember 2024 RESTRJCTED FLW>S Yro RkstrA¥ad R•ithd PAAid•d Raknd R•bthd Rprtctrd Bell Tl•r t<4160m CarbMoTh Food Bank AW Edu¢y¢n Fd Fftd Funds 2024 FnIS 2023 r¢sgu[S Vdunw Gi19 fv¢m th5tKt 21413 16.$32 23.413 Retwroxpondpd O¥¢TS46 IL 24.378 &741 1.1Cffj BAnk Ll¢pm¢ Total ieur¢ostxwndèd 5333 24.37 N•llncomlng rwurt•bwlroJ netMovem•nlsln lunds 15 0thgrr•co9nlsA&g3lngO I,3 I111l0$S> 14(4Tr I4,5) y• 8akn8 8t l$1 I7.3 124.257 109.918 Balancesat31stDÈthr 14IS36 13¢ 16. 120.242 Art&ly4sofAs¥ots T1 eAss8Ls D¢pxi1s Cashgl tr£ndaid 2S.266 17.61 S%556 129 16.e44 3S.319 28,615 65.3 Balan¢Èsat31stDÈ¢erobpr 12221 W$)6 lJ• 16.844 120.242 Sources of Restricted Fund5 The'Bell Tower, fund cofttains the balance of Èrant5 and donations given to help pay for ihe conservation and maintenance of the Bell Tower. Interest on these monie5 are retained in this fund. The. fund had an income of £65 in the year and expenditure oF£469. The balance on the fund èt the year-end was £12321. The'Restoration' Fund 3rise5 from ? generous legacy given by Miss Sylvia Martin for church restoration in memory of her mother Mrs Cecilia Martin whose remains are interred here. The executfix of the estate wrote to the PCC in 2014 pruvidinR examplès of appropriate possible empeftses.. including repairing the roof. rewiring the lighting system. or repairing the sound loop. The execulrix commented.. -1 am quite sure that now- from a better place- Sylvia would approve whatevoi practical or even beautifying use was made of her money. provided that ihe work carried out could be scribed by, say, a small plaque on the wall- as being in grateful fflemory of Cecilia Martin, who worshipped in this church, and her birth and death dates.- The PCC considers the-Re5toiation- fund io apply to both All Saints, Churcli and the Be11 Tower. The fund had an income of £1,663 from investments and costs of £nil plvs a depreciation Charge of E5,233. The ba13nce on the fund at the yettr-end was £102.536 after revaluation of the tnvestments. 20
The Parochial Churth Council of the Ecclesiastical Parish of All Saints. Evesham Notes to the attounts for the year ended 31 Deomber 2023 RESTRICTED FUNDS Icontinuedl Sources of Restr•cted Funds The 'Collections' Fund comprises collertions for Other charities. Income wa5 £1,067 and expenditure of £1,464. The balance on the fund at the year-end was £129. The Carillon Fund holds funds for repahts and maintenance for the Carillon. There wore no movements during rhe year. The"FoodbanW Fund consists of donatK>n5 received for the purchase of food and other household goods for distribution to those rn need. This fund was classified as designated in prior years and the trustees have ieclassified it as restricted in 2020. The fund had an income of E23.41312023= E27.2891 and an expenditure of £24.37812023.. £14,332). The sum 01 £16,84412023.. £17,809) is held in thi5 fund to provide supportfor the foodbank. The 'AW Education, Fund is a fund to honour the cornmitment of Mr Whitehouse to Christian evangelism and ongoing spiritual development. It5 purpose will be to provide funding assistance for materials to be used in catechesis and other programmes of education in the Christian faith. There were no transactions du¥ing the year and the balance of the fund remains at £830. COLLECIIONS The folSowingtollections. made duringthe yearare all restsided.. Ctsllections perRestrirted Cdleclions Fund Overseas Giving ifidudtrd in SOFA Home givin8 Induded In SOFA Tot Total Angel Tree ILon$ iariinl Royal British Legion Christian Christingle IChild¥en'5 Society) CRISIS Mèyor's Charitie5 RSPCA Total 165 446 335 170 61 47 47 241 241 STAFF COSTSAND EMOLUMENTS 2024 38,A8g 2023 37,916 Gross w3ge5 and sèlaries Pension Contitbutions Total 38,790 38.076 Number of employee5was 412013.. 111 equivalent to 2.013)23= 10) full tirnpemployees. The PCC Is curTenUyexempt from the requirement5 of rhfr Welfare Reform and Pensions Act 19¥J to provide actess to a %takeholder pension schÈme as if employs fewer Ihan fiye lull time ernployee5. One employee 15 elieible to be enrolled in a skkeholdei pension and thi5 wasactioned irbApril 2016 No employee received remuneration in excess ol E60.(MIJ. 21
The Parochial Church Coun¢il of The Eccleslastbcal Parish Of PJI Saints. Evesham Notes to ihe accounts forthe yearended 31 Dernber2024 RELATED PARTY TRANSACTIONS At the PCC Meeting held on the 19th Ortober 2015, It wa5 agreed that due to not being able to find volunteerto act as PCC Trea5urerthal the post would be advertised and be a paid position. Mrl Liggitt of IL Accounting Setvices Ltd wa5 appointed on the 1st November 2015 foi a twelve month period at a fee of £4,480. Mr U'ggitt was co-opted as a memberof the PCC. Mr tiggitt's contract was extended in November 2016. From the 1st March 2019, the fees payable under this contract were reduced to £3. per annum. There is an outstanding balance with this related party al the date ol the Balance Sheet of £3{2023- £EQ)l. There arè no provisions fordoubtful debts. nor related write-offs. in connection wilh this related party. ks S Greedy was appointed as A551StantAdministrator in 2022 and was paid a salary of £5.677 in 202412023.. £7,IY341. With the exception of the above, no memberof the PCC nor any connerted person received any remuneration from the PCC. Nine12023.. 51 members of the PCC, acting as agents for the PCC. made purchases on its behalf and were reimbLJrsed a total of £1.28812023.' £5351 for those purchases. Some members of the PCC have also made don3tlQll5 to the PCC but the donors have not attathed conditions. The Trustees miide donations to the Charity totallin8 £3,48DI2022,' £2,880) 10 COST OF INDEPENDENT EXAMINAMON AND OTHER FINANCIAL SERVICES The amount payable to the independent examiner in respect of external scnjtiny, forthe year ended 31 Dember 2024 was £1.6(K)12023.' £1.5101. The independent examiner was not paid foT any other financial Servi5. li FINANCIAL INSTRUMENTS 2024 2023 Cariying amoLrnt of financial assets Debt instrutncnts measured at amortisod cost Equity Instruments measured at cost less impairments 20,456 87,496 25.740 107,9S2 121.298 Carrying amount of financial liabilities Measured at amortised cost 26,511 22
c c ua£oE EE 23
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Evesham Notes to the accounts for the year ended 31 December 2024 13 INVESTMENf PROPERTIES l UnresIr1ed ResldÈnllal Commerclal Invfrslmènt Invethent Prope Property Total 2024 Total 2023 Canying 311 JaThJJy GainllLossl on olinlmen1 Market valu• at 31 December 237.(KKI 13.( iQ5(X) 399.SCO 13,LK 411500 3915) 1615LM) 399,500 Valuation of reddential inves¢ment propewty Per Charities SORP, in line with FRS 102 the residential propety woftssi¢Mdly rlU&d Ir> rnaTk£l ID 2019 and rebiewed Ilis yÈar. As a les1 ollFi5 iÈ%ieW the ertY rdued lo £250.0 relring the rnarkel valut in 2024. 11 is th9 Intention to sdl this in 2025 Ihe In1 sdling pre is ukrs in ex$$ of £29J.(M)O arKI the ha8 been &jusled %cordiryty. This inslmenl prwy is hdd lo irTheslmtht a[ is Th)t proyamme rdated. Valuation of ¢ommerci81 invÈthent prop0Tty CA)tnrngrcid wop&ty has been re41k as thwe 15 ncl dr¢ awlable dala that Is resldenlial operty. A5 the l&ise is due for retEwal al the of2024. a redua1 ¥%•ll b6 dco? al this lit. The fruslees bdie%E that Ihe currMI *lualiw 15 rea$(able. This inlMent is hd rrtimardy to WD¥de an itsnl is nol rela1. Trlistoric Cost All unre51ricled Rtsidential Cofflmercial Investmènt Invo#ment P¥operty Proporty Total Total 2023 2024 Hlstorft ¢ost 79.882 22.016 101,898 101,898 24
The Parochial Church Council of the Ecclesiastical Parish of All Saint5, Evesham Notes to the accounts for the year ended 31 December 2024 14 LIK INVESTMENTS Unrestricled IncoTna Shares Total 2024 Total 2023 Catrying lue at l JaNary rhsposal ofinlestrnenis Rgdis8d 9anlllossl on disptssal of In¥estsnenls Tra5fr9d to reslrfcled Urireali5ed galnlllos51 on [lu•1 MaTkgt Value at 31 Dty¢ember ao.514 13,1931 29.426 IL5971 625 27,940 30.515 Restrlctsd Income Shares Toial Total 2023 Carryit¥J at 1 Janu rsPOsal of inStmentS Rga1ised gairrfvossl orn of inlmentS Transfer from Unrtricted UnrealIsl gainllloss} on reVatiOb Market Value at 31 Dtr¢ember 65.043 16.8071 1131 62.723 13,4031 14 333 59.556 65.044 Tts¢al Investm*nts 87,496 95,558 The Charity Commission publlcatlon 'Charitie5 and Reserves, Icc191 notes that in sorne circum5tancesthere may be doubt as to whether a donaiion or legacy is a gift of income orendowment fUd5. This guidance goes ort to note Ip.1S1 that if any evidÉnte exists, or can be inferred. frotn the ciT¢uMStans of the donation or lega. that a donor or testator had a specific intention one way or the other. the trustees must treat the gift or leRary accordingly. With this guidance In mind, a review was conducted in December 2013 of available documentation relating to the UK Investment held by Evesh3m PCC. The UK Investments of income units relates to The Churth Estste 1st LawrÈncel The Church Estate (St Lawrentel fund was intended for-church expenses and upkeep" in connection with the Churth of St Lawren IperJ4Jly 1927 form of appliotion to the Chathty Commisslon to authorile a sale). When this parish church was transferred to the Redundat)t Churches Fund Intsw called the ChurthÈs Conservation Trust) thÈse funds were transfer to All Saint5. This investfflent is still held. In the light of the above it Is dear that the UK Investment of income units held by Evesharn PCC are not estyicted. the Cdpltal is available ftsr use, and these funds are forgeneral church purposes. Little documentation has bep.n identified in relation to the history ol the UK investment of incoine shares. but this 15 believed to relate to general diur(h purposes for the p3fi5h.
The Parochial Church Council of the Ecdesiastical Parish of All Saints. Evesham Note5 to the accounts for the year ended 31 December 2024 15 DEBTORS Unrestncted Total Total 2023 2024 Funeral Control Account Sundry 376 ioi 376 PREPAYMENTS Unrestricted Totsl 2024 Total 2023 ppayMentS Prepaid wa18r rates (ChCh} PpaId water rates [chr¢h Hwsel Prepaid music copyright Prepaid photoeopier rental Prepaid alami system Prepaid ward response Prepaid Church House Insurance 34 74 294 l(M) Iix) 264 529 L462 555 17 CREDITORS Unreslricled Totsl Total 2024 2023 ditor for indepÈndent examiner Creditor for treasUr Weddings & FUnerS Contrd cnt tho¢¢s¢ Renounced Fees Commer¢lal InNESlmenl rental ¢reditc Creditor for lo¢kinwp church Crediior ft)r Church House cle9 Olher ¢reditors 1.472 630 271 2,750 81 427 1750 235 2,624 515 6,453 ACCRUALS Unieslricled Total 2024 Tolal 2023 Accrual ga5 church Accrual gas church house Accrual elertrioty chyrch Acctual electricily Church House A¢¢nial electricity Bell Tower AcGrual (Xurch House rent Ac¢Nal telephone & Broa¢JbaThJ 1.169 439 375 217 1.086 2,353 479 191 l(M) 83 4.146 6.079 16
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Evesham Notes to the accounts for the year ended 31 December 2024 FUNDS NOTINCLUtfD INThEACCOUNrs Brightsparks, the Bellringers and the Choiracwunts have notbeeft induded in thesesfipanaal statements asthey are underthe cofttrol ol theirown respeLlive orgarri5ab"ons. Vicars and Churthwarden funds. and the Vicarfs discretionaryfunds, are not included in these accounts as they are held on beingavwlable independentiy of the churth for distribution to the poor. These fundsare held in sepertate designated bankaccountsfromthe bank aitounts relatinE to the charitie5' funds. CONNECTED CHARITIES 'Fri5 oftr Ehafft Parish Clh KI the Bdl Tr IregistÈr8d charily Nmlr 507fff21 is a charity ¢¢ThI1 lo EKesham PCC. The d4ec15 oflhe SI1e1Y are lo ctropèrale wilh IhÈ Par (knth eAMcl in Ihe PTESe, adommenl and g8neral of Ihe E$hn Parish Cl¥Jrch and the 8ell Tower. thr acti14ts"05 aThl sert1¢. t oMams and fumish', to lnlwl in Chwch IIE Bell trwr hisifmy and Iheir th." The"T1ust otchwch H)u5e Haf is nol a conw1$ Ilcar an exffiC> ttusteo and tho Inisl administe[5 Church uSe which is used PCC and CtrAJFch (M&ce. The"Rptreal Hse Tr11. 15 not a cwtEclwJ chaiity. 7 Twsl. ¥ch a pr(yrty rrAt Reginald'$ gateway, exi51s lo tnainlain thai tKtply lo SUFVXI for All SIAnts' Th8 IIu51ees oflhè Ghanty 'TnLf leÈs ofchurcli House Walker HJI. are dso Iruslees ofihe"Retseal Fkmjse Tnjsf the 8xceplK)n of ltte Ilcar tradilionamy, as a polenli?I beflary chwily. LS fK)l inmled (o sit as a trusteel. Tlie"J(A)D Martin's thrity" Iwslwed chwly 5274731 is not a c(wwled chwty alhwgh Ihe ¢ar is ex-dficio a trnslee. Tr P is a re¢vt ofsyanls frcln Ihis clwrily ate prom undera schtrne sealed on 28 February 1989 vhich prDMdes that. a ol rKI less Ilw £)0 exceeding 5% IheMfli.È. lotd incom81 in or towards detraying thè ex(11 incuwed by ts Pwocl¥l (Jmmch 14lhe EctlesiastKd Parish olAII S¥in15 arKJ SI. Law8TKe. Esham, in mainl&rvJ and ryritvJ th& clxwch IulrfitS aTvJ in oiheThvrsÈ Sjrthering the le1j10vS and edUcalal th otlhe Church of Effjlarnj ID that ecdgsiasticJ 1h8"Cha of Sl Mary Maleft8- Is not a cLYwwled thtY dlhough ar i8 an exf10 rnanaging tntstee. Under a scheme seaed 18 Jjne 1992. the of Ihis thty. atter S[ dÈtraywu th8 of magi Its in¥eslfflefttS, 15 gPKld lowards pro¥diw at¥L mnIrn fxililies w5hy al Ewham C(xnmMty Fk)spia and otrWIse furth8riKu the réligious aThJ othw charIlab Tk of Ihe thjrch of Elar¥S in E$h.. The"EKesham Abtrw Bdl Trust. {rter1 CW 11527801 15 not a c(wled chly th¥jgh a past PCC Iwsur¢r 16 chal. se(reL arwj Ire&stI¥l clHrfy. ih¥Jer tnjsl Idatgy Nh lY 13) ¢haritaNe uilecls aR 'lo kxT Il L4 wleGlin Its B Tw.r, Esham. W(eS1hl. incbjdiw ils fic. ffllitvjs fur. and.to adlonce the edutation ol th8 PLI)Iic In apprÈckqtth. lislThy. w&sewtion of Bdl Ttmer. Ehaffl." 27