PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Background
The Parochial Church Council (PCC) of Christ Church, Surbiton Hill with Emmanuel, Tolworth has the responsibility of co-operating with the parochial clergy staff in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church premises at Christ Church and Emmanuel.
Membership
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. The following are the members of the PCC at the date of this report:
| Christ Church representatives | Emmanuel representatives | |
|---|---|---|
| Chairman: | John Shepherd | Emmanuel Baikie |
| Voting members: | Sara Animashaun | Phil Cooper |
| Linda Anstee | Carol Selimi | |
| Kate Kim | David Speed-Andrews | |
| Charles Kimbangi | Andy Whelan | |
| Ian Metcalfe | ||
| Dermot O'Brien | ||
| Kay Rotowa | ||
| Gof Vosper | ||
| Sue Watson | ||
| Liz Woods | ||
| Andy Young | ||
| In attendance | Paola Wooloughan | Jen Manhire |
Organisation
During the year, the two churches within the parish operated largely financially independently of each other and the PCC has approved the maintenance of separate financial records and separate treasurers for each church. These combined accounts are produced in order to comply with the requirements of Section 132 of the Charities Act 2011 and the Church Accounting Regulations 2006.
Meetings
During the year, the PCC held a number full meetings, including one before and one after the APCM. Further meetings were held at each end of the parish, intended primarily for those members most associated with one or other church. Separate reports detailing the proceedings at these meetings are presented at the APCM.
Review of the year
Separate reports encompassing the major activities of each church during the year are presented at the APCM. These will include separate summary financial accounts and treasurers' reports.
Signed on behalf of the PCC
The Revd J Shepherd 10 March 2025
INDEPENDENT EXAMINER'S REPORT TO THE PCC OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
I report on the accounts of the PCC for the year ended 31 December 2024, comprising the Statement of Financial Activities, Balance Sheet and Notes.
Respective responsibilities of trustees and independent examiner
The members of the PCC consider that an audit is not required under section 144(2) of the Charities Act 2011 ("the 2011 Act") and that an independent examination is needed.
It is my responsibility to examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down under the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act, and to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the members of the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
Independent examiner's statement
In connection with my examination, no matters have come to my attention:
-
(1) which give me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act; or
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to prepare accounts which accord with the accounting records have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts
Ian Gardiner April 2025
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Note Incoming Resources Incoming resources from donors 2(a) Other voluntary incoming resources 2(b) Income from charitable and ancillary trading 2(c) Income from investments 2(d) Total Incoming Resources Resources Used Grants 3(a) Activities directly relating to work of church 3(b) Fund-raising and publicity 3(c) Church management and administration 3(d) Total Resources Used Net Incoming Resources Balances brought forward at 1 January 2024 Increase in valuation of land and buildings Transfers between funds Balances Carried Forward at 31 December 2024 |
Unrestricted Restricted Total Funds Total Funds Funds Funds 2024 2023 £ £ £ £ 282,183 37,069 319,252 288,785 89,241 150 89,391 68,448 31,928 0 31,928 23,504 1,618 0 1,618 966 404,970 37,219 442,189 381,703 30,139 35,496 65,635 66,514 202,906 28,303 231,209 221,134 6,383 0 6,383 3,301 139,864 0 139,864 114,166 379,293 63,799 443,092 405,115 25,677 (26,580) (903) (23,412) 523,297 165,079 688,376 679,470 6,258 0 6,258 32,318 (6,795) 6,795 0 0 548,437 145,294 693,731 688,376 |
|---|---|
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
BALANCE SHEET AS AT 31 DECEMBER 2024
| Note Fixed Assets Tangible fixed assets 4 Current Assets Debtors 6 Cash at bank and in hand Liabilities: Amounts Falling Due Within One Year 7 Net Current Assets Net Assets Funds Unrestricted 5 Restricted 5 |
2024 2023 £ £ 423,315 417,057 10,815 9,223 274,886 281,251 285,701 290,474 (15,285) (19,155) 270,416 271,319 693,731 688,376 548,437 523,297 145,294 165,079 693,731 688,376 |
|---|---|
Approved by the Parochial Church Council on 10 March 2025 and signed on its behalf by:
The Revd J Shepherd
Notes 1 to 7 form part of these accounts
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. Accounting Policies
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2015.
The financial statements have been prepared under the historical cost convention and on an accruals basis.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
Consecrated and beneficed property is excluded from the financial statements in accordance with Section 10(2)(a) and (c) of the Charities Act 2011.
No depreciation is provided on freehold land and buildings. Instead, such assets are revalued by the PCC on an annual basis, and the change in the valuation in each year is included in the Statement of Financial Activities.
No value is placed on moveable church furnishings, which are held by the churchwardens on special trust for the PCC and which require a faculty for disposal, since the PCC considers this to be inalienable property.
All expenditure incurred during any year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off in the year. All individual items of equipment with a purchase price of £5,000 or less are written off in the year of acquisition.
No value has been attributed in these accounts to intangible income, being the value of donated assistance that the PCC would otherwise have had to purchase, as, in the view of the PCC, this is not readily quantifiable.
| 2. Incoming Resources (a) Incoming resources from donors Planned giving: Gift Aid donations Income tax recoverable Other planned giving Collections (open plate) at all services Gift days Sundry donations (b) Other voluntary incoming resources Donations, appeals and other income Legacies (c) Income from charitable and ancillary trading Property lettings Fees (d) Income from investments Dividends and interest including reclaimed tax Total Incoming Resources |
Unrestricted Total Funds Total Funds Funds Restricted 2024 2023 £ £ £ £ 220,105 7,270 227,375 203,348 44,609 1,768 46,377 47,137 5,414 0 5,414 10,798 12,009 0 12,009 1,926 0 28,031 28,031 25,397 45 0 45 179 282,183 37,069 319,252 288,785 63,111 150 63,261 51,463 26,130 0 26,130 16,985 89,241 150 89,391 68,448 31,362 0 31,362 22,735 566 0 566 769 31,928 0 31,928 23,504 1,618 0 1,618 966 1,618 0 1,618 966 404,970 37,219 442,189 381,703 |
|---|---|
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
3. Resources Used
| 3. Resources Used | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Total Funds | ||
| Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| (a) Grants | |||||
| Missionary and charitable giving | 28,849 | 31,531 | 60,380 | 52,977 | |
| Donations and grants | 1,290 | 3,965 | 5,255 | 13,537 | |
| 30,139 | 35,496 | 65,635 | 66,514 | ||
| (b) Activities directly relating to the work of the | church | ||||
| Ministry: diocesan pledge | 135,100 | 0 | 135,100 | 132,800 | |
| Ministry: clergy expenses | 2,420 | 0 | 2,420 | 6,190 | |
| Ministry: property running expenses/repairs | 1,820 | 0 | 1,820 | 2,338 | |
| Church running expenses | 40,929 | 0 | 40,929 | 36,743 | |
| Church maintenance/repairs/building works | 13,255 | 28,303 | 41,558 | 30,320 | |
| Upkeep of services | 6,193 | 0 | 6,193 | 6,445 | |
| Support costs | 3,189 | 0 | 3,189 | 6,298 | |
| 202,906 | 28,303 | 231,209 | 221,134 | ||
| (c) Fund-raising and publicity | |||||
| Outreach | 6,383 | 0 | 6,383 | 3,301 | |
| 6,383 | 0 | 6,383 | 3,301 | ||
| (d) Church management and administration | |||||
| Printing and stationery | 8,447 | 0 | 8,447 | 10,760 | |
| Staff costs | 130,556 | 0 | 130,556 | 102,461 | |
| Other administration | 861 | 0 | 861 | 945 | |
| 139,864 | 0 | 139,864 | 114,166 | ||
| Total Resources Used | 379,293 | 63,799 | 443,092 | 405,115 |
4. Fixed Assets For Use By The PCC
| Cost or valuation Valuation at 31 December 2023 Increase in valuation in the year Valuation at 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 |
Freehold land and buildings £ 417,057 6,258 423,315 423,315 417,057 |
|---|---|
The freehold land and buildings comprise the property at 181 Elgar Avenue, Tolworth. The valuation is based upon the valuation as at 24 June 2024 for insurance purposes and is considered to be a fair estimate of the current value in use of the property for the purposes of the financial statements.
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
| 5. Analysis Of Net Assets By Fund Fixed assets Current assets Current liabilities Fund balance 6. Debtors Tax recoverable Sundry debtors 7. Liabilities: amounts falling due within one year Church organisations Sundry creditors |
Unrestricted Funds £ 423,315 140,407 (15,285) 548,437 |
Restricted Total Funds Funds £ £ 0 423,315 145,294 285,701 0 (15,285) 145,294 693,731 2024 2023 £ £ 10,515 9,223 300 0 10,815 9,223 2024 2023 £ £ 9,020 9,015 6,265 10,140 15,285 19,155 |
|---|---|---|