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 De￿mber 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 promOt￿n of the Gospel of our Lord Jesus Christ, according to the
doctrines and pract1￿5 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 De￿rnber 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 be￿een 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 litu￿v. 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 red￿￿d 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, acu￿0•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*
OthÈrtxpert*S
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 InGomlngllou￿o￿￿gl b•lpr• ￿ant￿and l•garJ8•
tlrJ¢on*
11265
19.KS 36,￿ 39,340
el IrKomlngll0u￿0tng) 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 D￿ernber 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 desIgna￿d 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 soUr￿S 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 01￿ctiOnS I￿Ven 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
ACtI￿lieS generalityj funds
I￿￿tMent Income
Incoming 1850vrcès from churd) &tiiilies
40.722
39.340
24.481
65.2￿3
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
In￿sIMent [￿ana￿rna￿l costs
ChuJEh a¢lii41ies
Ministry Share
Go*tnance 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 recogni*d gainsllos*s
Gain on reydluation of In￿s(ment pro￿r￿e$
R$aised gainlllossl (47 sde of inwtments
Unreallsgj gwn on r￿lUati￿ of i￿￿￿tments
13.(MKI
16)
625
13.Th
1201
1,958
(131
20
8,389
Net movement in funds
12,472
14,0141
&457
113,7721
Reconciliation of Fund$
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
IknFesbict*d 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 reCO￿rable
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
c￿dItOrS
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 2￿6 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 re￿ipt.
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 Un￿rtaIntY 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 De￿mber 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 f￿￿Te5 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 re￿iptS 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 recO￿rable
Collections al all 5en4ces
other donati￿S
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 ad￿rtising
Sale of parish guides and bfy)ks
Social e*nls (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 In￿lMentS
Interest CK) deposits
Commercial in￿stment ptOFWty
Residential in*5trnenl
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 tran*rs
Transfers b81￿7 funds
Net incomlnglloutgoingl resourcesafter transl8rs
Other recowlsed 9anslOossesl
G8lnlOossl ￿ tE￿I￿tIOn of In￿tm￿l
Gainlvossl ￿ r￿1￿811￿ of in￿Stm￿lS
Reali86d ga￿lI￿SSI on sale ofin￿lm￿lS
N•t movomènt in funds
Ba1￿ce al 1 j￿Uary 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 C￿rth Pbuse extens￿1￿
Church extensiL￿ Strtxlurè
ChL1￿h H￿$8 Èx1Èn5I￿ fol
Chutch fr￿Se e¥lensiM fillirvJs
church Htyjse extensi(￿electriCal IEaliThJ
Chirch H￿59 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
In￿SIm￿l propertl88
Comorcial in￿StMe￿ 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 ￿0￿ra￿le
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 inc￿ne 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 PA*Aid•d Raknd R•*bthd Rp*rtctrd
Bell T￿l•r t<416￿0￿m CarbMoTh Food Bank AW Edu¢*y¢n
F￿d
F￿ftd
Funds
2024
F￿nIS
2023
r¢sgu[￿S
Vdunw
Gi*19 fv¢m th5*tKt
21413
16.$32
23.413
Retwro**xpondpd
O¥¢TS*46
IL
24.378
&741
1.1Cffj
BAnk
Ll¢pm¢
Total ie*ur¢ostxwndèd
5333
24.37
N•llncomlng r*wurt•*bwlroJ
netMovem•nlsln lunds
15
0thgrr•co9nlsA&g3lngO￿￿*
I,￿3
I￿1￿11l0$S>￿￿
14(4Tr
I4,￿5)
y•
8akn8 8t l$1
I7.￿3
124.257
109.918
Balancesat31stDÈ￿th￿r
14IS36
13¢
16.
120.242
Art&ly4sofAs¥ots
T￿￿1 eAss8Ls
D¢pxi1s
Cashgl tr£ndaid
2S.266
17.61
S%556
129
16.e44
3S.319
28,615
65.￿3
Balan¢Èsat31stDÈ¢erobpr
12221 W$)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 De￿rnber2024
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
De￿mber 2024 was £1.6(K)12023.' £1.5101. The independent examiner was not paid foT any other financial
Servi￿5.
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 UnresIr￿1ed
ResldÈnllal Commerclal
Invfrslmènt Invethent
Prope
Property
Total
2024
Total
2023
Canying 311 JaThJJy
GainllLossl on olin￿lmen1
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 r￿lU&d Ir> rnaTk£l ID 2019 and
rebiewed Ilis yÈar. As a les￿1 ollFi5 iÈ%ieW the ￿￿ertY r*dued lo £250.￿0 rel￿ring the rnarkel valut in 2024. 11 is th9
Intention to sdl this in 2025 Ihe In￿1￿ sdling pr￿e is ukrs in ex￿$$ of £29J.(M)O arKI the ha8
been &jusled %cordiryty.
This in*slmenl 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 in￿lMent is h￿d rrtimardy to WD¥de an i￿￿tsn￿l 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
Tra￿5f￿r9d 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
r*sPOsal of in￿StmentS
Rga1ised gairrfvossl orn of in￿lmentS
Transfer from Unr￿tricted
UnrealIs￿l gainllloss} on re￿VatiO￿b
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 fU￿d5. This guidance goes ort to
note Ip.1S1 that if any evidÉnte exists, or can be inferred. frotn the ciT¢uMStan￿s 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
p￿payMentS
Prepaid wa18r rates (Ch￿Ch}
P￿paId water rates [ch￿r¢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 treasU￿r
Weddings & FUner￿S Contrd ￿c￿nt
tho¢¢s¢ Renounced Fees
Commer¢lal InNESlmenl rental ¢reditc
Creditor for lo¢kinwp church
Crediior ft)r Church House cle￿￿￿9
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
'Fri￿5 oftr* E￿hafft Parish Cl￿￿h *KI the Bdl Tr￿ IregistÈr8d charily Nml*r 507fff21 is a charity ¢¢ThI￿1 lo
EKesham PCC. The d4ec15 oflhe SI￿1e1Y are lo ctropèrale wilh IhÈ Par￿￿ (knth eAMcl in Ihe PTESe￿￿￿￿,
adommenl and g8neral of Ihe E￿$h￿n Parish Cl¥Jrch and the 8ell Tower. th￿r acti14ts"05 aThl sert1¢￿. t
oMam￿s and fumish￿￿', to lnlwl in Chwch IIE Bell trwr hisifmy and Iheir th."
The"T1ust￿ otchwch H)u5e Haf is nol a conw1￿$ Ilcar an ex￿ffiC￿> ttusteo and tho
Inisl administe[5 Church ￿￿uSe which is used PCC and CtrAJFch (M&ce.
The"Rptreal H￿se Tr1￿1. 15 not a cwtEclwJ chaiity. 7￿ Twsl. ￿¥ch a pr(yrty r￿rAt￿ Reginald'$ gateway,
exi51s lo tnainlain thai tKtp*ly ￿ 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 be￿f￿lary 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¢v￿￿t 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. E*sham, in mainl&r*vJ and ryritvJ th& clxwch Iulrfit￿S aTvJ in oiheThvrsÈ Sjrthering the le1￿j10vS and
edUcal￿al th otlhe Church of Effjlarnj ID that ecdgsiasticJ
1h8"Cha￿ of Sl Mary Ma￿left8- Is not a cLYwwled th￿tY dlhough *ar i8 an ex￿f￿10 rnanaging tntstee. Under a
scheme seaed 18 Jjne 1992. the of Ihis th￿ty. atter S￿[ dÈtraywu th8 of m￿agi￿ Its in¥eslfflefttS, 15
gPKl*d lowards pro¥diw at¥L m￿nI￿r￿n￿ fxililies w5hy al Ewham C(xnmMty Fk)spia and ot￿rWIse
furth8riKu the réligious aThJ othw charIlab￿ ￿Tk of Ihe thjrch of E￿lar¥S in E￿$h￿..
The"EKesham Abtrw Bdl Trust. {r￿ter￿1 CW 11527801 15 not a c(wled ch*ly ￿th¥￿jgh a past PCC
Iwsur¢r 16 chal. se(reL￿ arwj Ire&s￿￿tI¥l clHrfy. ih¥Jer tnjsl Idatgy Nh ￿lY ￿13) ¢haritaNe
uilecls aR 'lo kxT Il* L4 wleGlin Its B
Tw.r, E*sham. W(￿eS1￿￿hl￿. incbjdiw ils f*ic. ffllitvjs fur￿. and.to adlonce the edutation ol th8
PLI)Iic In apprÈckqtth. lislThy. w&sewtion of Bdl Ttmer. E￿haffl."
27