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2024-12-31-accounts

St John's Church, Belmont

A Church of England and Methodist Church Registered Charity No. 1144611

Annual Report and Financial Statements 2024

ST JOHN’S CHURCH, BELMONT

ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE ECUMENICAL CHURCH COUNCIL FOR THE YEAR ENDING 31 DECEMBER 2024

CONTENTS

Objectives and activities for the public benefit 3
Achievements and performance 3
Fundraising 5
Financial review 6
Reserves policy 7
Volunteers 7
Structure, governance and management 7
Risk management 9
Safeguarding 9
Health and safety 9
Administrative information 9
Independent Examiner’s report 10
Statement of financial activities 11
Balance sheet 12
Notes to the financial statements 13

Title page photograph: new chancel lighting in St John's, Mothering Sunday 2025

2

Objectives and activities for the public benefit

Our Mission Statement is: “ St John’s Church exists to share our faith in Christ and the love of God, by loving and helping our neighbours in the local community. We will work to: make our church a vibrant place of worship; support each other; reach out with courage to people of all ages in Belmont and make them feel welcome to come to St John’s in good times and in bad for support, fellowship and spiritual growth”.

We achieve this by the primary objective of St John's Church which is the promotion of the Good News of our Lord Jesus Christ according to the doctrines and practices of the Church of England and the Methodist Church.

The Ecumenical Church Council (ECC) has the responsibility of co-operating with the incumbent in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical within both the ecclesiastical parish of Belmont and the Sutton Methodist Circuit. It also has the maintenance responsibilities for the parish church buildings in Belmont.

Achievements and performance

2024 was a momentous year for St John’s. After much fundraising for the church's rewiring and new lighting system and some legacies from several long-standing and beloved church members, plus some very generous gifts, work by CES LLP started on 15 July and was completed on 11 September. The general level of lighting in all parts of the church is much improved, we have new spotlights at roof level, our original 1914 wall and column lights are refurbished, our old gas lamps are now electrified and give extra light at the front of the nave and we've enhanced the welcoming lighting for those entering St John's. We also have much more responsive lighting controls.

The fundraising was also for a new church sound system, and this was installed during November by Jon Miles of DM Media Ltd and was completed by

5 December, the day before a major Christmas concert by Maggie's, the cancer charity. Our new system covers the whole of the church save the choir area, and is managed by a tablet – both our vicar and associate priest quickly became proficient in knowing when to use the tablet to increase or reduce volume.

3

The church rewiring highlighted electrical problems with other parts of our building. Our main contractors CES advised us on dealing with the external lighting and carried out the necessary work, giving better and safer visibility outside. We further installed new lighting in the Meeting Room as a prelude to refurbishing that room, and new lighting in the hall as fittings there were causing tripping problems for the whole hall complex. Some problems have continued but we are addressing them.

We obtained a faculty for some reorganisation of the back of the church but implementation of this is waiting for the refurbishment of the Meeting Room. Our previous Property Adviser (a building surveyor) retired, and we needed to replace him before any further work of a major nature was carried out. The ECC/PCC has this year appointed Sue Kent of Howard Fairburn MKH of Coulsdon as our new Property Adviser. She is an architect. We can now press on with plans for refurbishment of the Meeting Room and the reorganisation of the back of the church possibly including direct access to the Meeting Room. The refurbishment of the hall kitchen and heating started during 2024 and has since been completed with the installation of a new heater.

Although our hall income is down because of the closure of the Belmont Pre-School, it remains buoyant and has covered all maintenance and repairs for the hall and adjoining rooms, as well as most of the kitchen refurbishment, but with generous gifts for specific items.

As usual we have had several weddings (three marriages and two blessings), funerals (four in church and eight at crematoria) and baptisms (eleven children, one adult). Additionally we buried the ashes of two former members. We have welcomed Belmont residents for coffee after the Remembrance Day service, which continues to grow in attendance. Our clergy as in previous years have conducted assemblies for our local primary schools.

An outstanding new event was our Christmas Tree Festival in December, filling the aisles with Christmas trees each decorated by a local organisation or business or by a church group, all with great flair and some with inspired imagination.

The ECC has continued to hold its bimonthly meeting on Zoom during the winter months, although during the summer it has met in person, as has the Standing Committee.

4

There were 97 members on the Church Electoral Roll as at December 2024 (91 in 2023), 66% of whom live outside the parish. There were six members on the Methodist Electoral Roll as at December 2024. Since last year the number of attendees at our services has increased with the

"usual" Sunday service attendance now being 64 (increased from 50), with sometimes two children except when Sunday Club is held, when five or more children attend. We hold two services weekly on a Sunday morning, plus a monthly Choral Evensong and midweek Communion service. Additionally, we conduct home Communions for those who are housebound, and services for the community for major occasions.

Our weekly Night Prayer on Zoom continued through the year, with between ten and fifteen participants at most services. Our Christingle Service at the start of the year was well attended and much enjoyed. Our Lent discussion group took the Church's creeds as its subject. Our Harvest Festival flower display in October attracted, as usual, many visitors to the church over several days to see the beautiful work of our flower arrangers, the Flower Bunch.

In November we learned that the Rev Anne Doerr would be retiring from her role as our Associate Priest in February 2025. Since rejoining us in 2019 her experience, guidance and advice has brought invaluable support to St John's. She helped see us through our interregnum and Covid, and as Associate Priest since Beth's appointment has continued to share her faithful and inspiring ministry with church members and the wider local community. For all of this we are grateful, and we will miss her greatly.

Fundraising

Our major fund-raising during the year was for rewiring, new lighting and a new sound system for the church. Donations, almost all from present or past church members, plus the Gift Aid these generated, raised over £50,000 towards the cost, and to this were added legacies totalling £15,000 from the late Beryl Turnbull and the late Sheila Armstrong.

Our financial planning continued to be helped by the great majority of church members who give by standing order under the stewardship scheme. Our card reader in church, installed in

5

2021, also helps in encouraging giving. However, we shall need to find new funds to cover the costs of the new heating system and the refurbishment of the Meeting Room.

During the year we benefited from the Government scheme to recover the VAT we had paid for some of our listed building costs, as well as from a welcome grant from a charitable trust.

Grant Awarding Body Purpose of Grant Grant awarded in the year
to 31 December 2024
Listed Places of Worship
Grant Scheme		 Recovery of VAT costs on
certain spend related to the
listed church building and
attached hall		 £16,995
Benefact Trust Limited Church lighting and sound
system		 £3,250

Financial Review

The deficit on Unrestricted Funds was £27,437 for the year (surplus £399 in 2023). Before depreciation, the deficit on Unrestricted Funds was £17,237 (surplus £10,389 in 2023).

Receipts on Unrestricted Funds increased by 16% (£18,503) compared with 2023, to £137,438. This increase was primarily a consequence of an increase in receipts from grants and legacies of planned giving and other voluntary income of 385% (£13,488) and 429% (£12,165) respectively. This increase was partly offset by a fall in hall and room lettings of 27% (£10,373) compared with 2023, to £28,414 in 2024, a reduction due to the closure of the Belmont Pre-School at the end of 2023, from whom we had budgeted to receive some £13,000 income. Hall costs (before building depreciation) however also reduced by 13%, due to lower spending needed for maintenance work. Active marketing has increased our other hall income, and the hall remains a net positive to the church's finances, generating a surplus (prior to building depreciation and major repairs) of £5,736 (2023 surplus £12,824).

We continue to be grateful for and heavily reliant on voluntary giving, as can be seen in the

graph (left) showing our sources of income. Income from hall and room lettings as a proportion of unrestricted income has fallen from 33% in 2023 to 21% in 2024.

Of the 73% voluntary income (63% in 2023), about 52% (77% in 2023) came from planned giving (including recoverable tax), i.e. those giving by bank standing order or envelopes. This is a particularly useful method as it allows us to plan our cash-flow much more easily (particularly receiving payments by standing order).

The total amount received from legacies in the year was £15,000 (£2,835 in 2023). We

6

currently have 45 individuals who give on a regular basis signed up for Gift Aid and a further 10 regular givers not on Gift Aid (47 and 8 respectively in 2023).

The vast majority of our expenditure is on charitable activities, a significant part of which is the Diocesan Parish Share which, together with the Methodist Circuit payment, accounts for 25% (2023 32%) of the charitable activity expenditure and 25% (2023 32%) of our total unrestricted expenditure. We are very mindful of our level of expenditure and continue to look at ways to reduce it as far as is practicably possible.

Reserves Policy

“Reserves” are those parts of the ECC’s funds which are freely available. This definition therefore excludes the following funds held by St. John’s:

Note 10 to the Financial Statements shows the reserves at 31 December 2024 of £70,097. The 2024 level of expenditure relating to these reserves was £156,155: £164,875 (unrestricted resources expended) less £8,720 (hall designated depreciation).

It is the ECC’s policy to maintain a balance on these reserve funds (as far as possible) which equates to approximately nine months’ unrestricted expenditure, in order to cover emergency situations that may arise from time to time. The actual balance held at the end of 2024 represents five months (2023, ten months). The decrease in reserves as a proportion of expenditure is a result of using designated funds for the rewiring and new lighting works.

The ECC paid all of its diocesan pledge of £40,000 for the 2024 year and agreed to increase its Parish Support Fund contribution to £42,000 for 2025. The ECC has committed to keep its financial position under review with the aim of increasing its pledge further, where funds allow.

Volunteers

Many aspects of the life of the church are supported by volunteers. We are grateful for all who work so hard for St John's and the local community.

Structure, governance and management

St John's Church, Belmont, is part of the Diocese of Southwark within the Church of England, and the Sutton Circuit within the London District of the Methodist Church.

The Ecumenical Church Council (ECC) is the decision-making body of St John's Church, Belmont, which is an Anglican and Methodist Local Ecumenical Partnership. It is a registered charity.

The Parochial Church Council (PCC) is a corporate body established by the Church of England and is the statutory recognised body of the Parish Church of St John, Belmont. It operates under the Parochial Church Council Powers Measure.

7

Under the Constitution of 2011, and according to Standing Order 611 of The Constitutional Practice and Discipline of the Methodist Church 2011 the ECC acts as the Methodist Church Council for all matters appertaining to the governance of the church. Methodist members continue to meet at least once a year for matters relating to specifically Methodist functions, for example to elect a Methodist Steward and Circuit representatives.

All matters relating to the church as the Anglican parish church, where PCC involvement is legally required, are made by the ECC, and subsequently ratified by the members of the PCC.

The ECC consists of all clergy and ministers of the Local Ecumenical Partnership (ex-officio), and up to 12 elected members. In addition the ECC can co-opt up to a further four members. Elected members of the ECC are elected at the Annual Church Meeting. Co-opted members may be co-opted at any time required and can remain until the next Annual Church Meeting at which time they may stand for election. Members of the PCC and Methodist officials would normally stand for election to the ECC at the Annual Church Meeting. Elected members must be either on the Anglican Electoral Roll or a Methodist member of St John’s Church. If voting is required, only church members who are on the Anglican Electoral Roll or a Methodist Member of St John’s Church are eligible to vote at the Annual Church Meeting.

Under Church Representation Rules, the annual accounts are presented by the ECC to the Annual Church Meeting, and subsequently to the Diocese of Southwark by the PCC.

The Standing Committee of the ECC has the power to transact the business of the ECC between meetings, subject to directions given by the ECC. It has met regularly through the year. Membership is the officials of the Parish being the ECC chairman, Churchwarden, Treasurer, Incumbent and the PCC Secretary.

The ECC is elected under the Constitution adopted on 10 April 2011. ECC members, and therefore Trustees, who have served at any time from 1 January 2024 to the date of this Annual Church Meeting, are as follows, together with the current periods for which they serve.

Ex officio Reverend Bethany Lewis, Incumbent Reverend Anne Doerr, Associate Priest (to February 2025) Reverend Catherine Hutton , Methodist Circuit Superintendent Mr John Newson, Deanery Synod member (May 2023 to May 2026) Elected Mrs Philomena White, Chairman (May 2022 to May 2025) Mr Peter Baker (May 2022 to May 2025) Mrs Caroline Everson (May 2022 to May 2025) Mrs Julie Ferguson (May 2024 to May 2027) Miss Eleanor Pinfold, Churchwarden (May 2024 to May 2025) Mrs Anthea Winterton (May 2023 to May 2026) Mr Anthony Woolfenden, Treasurer (May 2024 to May 2027)

Mr Darren Murton is the church's Accountant (non-ECC member).

8

Risk management

In managing financial risk we continued to take out insurance cover whenever feasibly practical and reasonable.

Safeguarding

As a Local Ecumenical Partnership we are obliged to follow the safeguarding policies and procedures for children, young people and vulnerable adults of one of our constituent denominations. St John’s Church follows the policies of the Diocese of Southwark. The ECC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults). With the agreement of the Methodist District, St John’s uses the Church of England safeguarding resources to disseminate information and good practice to all the church members involved in looking after children and vulnerable adults, and to the church officers.

We are grateful to our Parish Safeguarding Officer for all her work during the year.

Health and Safety

St John’s has the following policies, all available for reference:

Anti-bullying & anti-harassment; contractor induction procedures; contractor procedures control; data privacy; disciplinary and grievances; fire procedures; health and safety; lone workers; pastoral visits; recruitment of ex-offenders; risk assessments (for all regulated activities); safeguarding; substances hazardous to health policy control; unaccompanied and uncollected children guidance.

Administrative Information

Address: St John's Church, Northdown Road, Belmont, Surrey, SM2 6DY Correspondence to: Church Office at the above address Email: office@stjohnbelmont.org.uk Telephone: 0208 643 4656 Website: www.stjohnbelmont.org.uk Facebook: facebook.com/stjohnbelmont Registered Charity number: 1144611

The Church’s bankers are: HSBC Bank plc, 5 Wimbledon Hill Road, Wimbledon, SW19 7NF National Westminster Bank plc, 88/90 High Street, Sutton SM1 1EX Scottish Widows Bank plc, Edinburgh (part of Lloyds Banking Group).

The Church’s independent examiner is Mrs A.J. Griffiths, Belmont, Surrey.

9

Independent Examiner’s Report to the members and trustees of St John’s Church, Belmont Ecumenical Church Council

I report on the accounts for the year ended 31 December 2024 which are set out on pages 11 to 20.

Respective responsibilities of the Trustees and the Independent Examiner

The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner’s Statement

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 charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no matters have come to my attention:

10

ST. JOHN'S CHURCH, BELMONT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31st DECEMBER 2024

INCOME AND ENDOWMENTS
Voluntary income
Activities for generating funds
Income from investments
Church activities
Other income
TOTAL INCOME
EXPENDITURE
Church activities
Raising funds
Total expenditure
NET INCOME/(EXPENDITURE)
TRANSFER BETWEEN FUNDS
NET MOVEMENT IN FUNDS
TOTAL FUNDS BROUGHT FORWARD
TOTAL FUNDS CARIED FORWARD		 Note Unrestricted
Funds
£
100,444
30,159
3,909
2,445
481		 Unrestricted
Funds
£
100,444
30,159
3,909
2,445
481		 Restricted
Funds
£
43,599
0
0
0
0
2024		 Restricted
Funds
£
43,599
0
0
0
0
2024		 Total Funds
£
144,043
30,159
3,909
2,445
481		 2023
Total Funds
£
80,944
39,165
1,524
1,742
1,291
2(a)
2(b)
2(c)
2(d)
2(e)
3(a)
3(b)
10
137,438 43,599 181,037 124,666
164,688
187		 57,696
0		 222,384
187		 123,975
189
164,875 57,696 222,571 124,164
(27,437)
0		 (14,097)
0		 (41,534)
0		 502
0
(27,437)
336,287		 (14,097)
179,529		 (41,534)
515,816		 502
515,314
308,850 165,432 474,282 515,816

The attached notes 1-13 form part of these Financial Statements

11

ST. JOHN'S CHURCH, BELMONT BALANCE SHEET AS AT 31st DECEMBER 2024

Note
FIXED ASSETS
Tangible
8
CURRENT ASSETS
Debtors
Prepayments & Accrued Income
Cash at Bank and in hand
Bank Deposit accounts
Bank Current accounts
LIABILITIES
Creditors - amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL NET ASSETS
CHURCH FUNDS
Unrestricted Funds
General Fund
10
Designated Funds
10
Restricted Funds
10
TOTAL FUNDS		 £
£
402,969
402,969
9,490
61,155
9,006
70,161
79,651
8,338
71,313
474,282
63,746
245,104
308,850
165,432
474,282
2024		 £
£
402,969
402,969
9,490
61,155
9,006
70,161
79,651
8,338
71,313
474,282
63,746
245,104
308,850
165,432
474,282
2024		 2023
£
417,943
417,943
13,360
71,155
25,774
96,929
110,289
12,416
97,873
515,816
64,462
271,825
336,287
179,529
474,282 515,816

12

NOTES TO THE FINANCIAL STATEMENTS

Note 1. Accounting policies & assumptions

Financial Statements

The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS102.

The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. 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 (Mothers’ Union, Guides, Scouts), nor those that are informal gatherings of church members.

Going Concern

The financial statements have been prepared on the going concern basis as the church has the support of the Diocese and its congregation.

Funds

Restricted Funds represent donations or grants received for a specific object or invited by the ECC for a specific object. The funds can only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund. The ECC does not invest separately for each fund.

Unrestricted Funds are general funds which can be used for ECC ordinary purposes. These include Designated Funds which are general funds set aside by the ECC for a particular purpose; however, they can be transferred back for ordinary purposes.

Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

  1. the ECC becomes legally entitled to the benefit of use of the resources;

  2. their ultimate receipt is virtually certain; and

  3. the monetary value can be measured with sufficient reliability.

Grants and donations

These are included in the SOFA when any pre-conditions preventing their use by the ECC have been met. For collections and planned giving, this is when the funds are received.

Gift Aid and other tax claims

Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate.

13

Investment Income

Investment income is included in the accounts when receivable.

Rental Income

Rental income from the letting the Community Hall is recognised when the rental is due.

Activities for generating funds

Funds raised from events and trading activities are included gross in the SOFA, that is, before any related costs are deducted (these costs are shown in note 3(a)).

Volunteer Help

The value of voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Expenditure and liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.

Fixed Assets

Land and buildings

Consecrated and beneficed property is excluded from the accounts by sections 10(2) (a) and (c) of the Charities Act 2011.

The hall is not a consecrated building, and therefore is included in the assets. The hall building is depreciated on a straight-line basis over 50 years. The land is not depreciated.

Other Fixed Assets

Equipment used within the church premises (including within the Community Hall) is depreciated on a straight-line basis over a maximum of four years.

Current Assets

These include amounts paid in advance (maintenance contracts etc.) at 31 December 2024, for which the full service has not been received.

Amounts recoverable from HM Revenue and Customs in respect of Gift Aid are included.

Liabilities

These cover accruals and creditors in respect of amounts owing at 31 December 2024, but not paid by the ECC as at that date.

14

2
INCOME AND ENDOWMENTS
2(a) Voluntary income
Planned Giving:
Gift aid donations
Tax Recoverable (all)
Other
Collections at Services
Grants
Donations, appeals, etc.
Legacies
2(b) Activities for generating funds
Coffee / Cake Sales
Hall and Room Lettings [note 5]
Parent & Toddler Group Fundraising [note 4]
2(c) Income from investments
Interest
2(d) Church activities
Fees for Weddings & Funerals
2(e) Other income
Sundry Income
TOTAL INCOME AND ENDOWMENTS
note		 Unrestricted
Funds
£
38,780
19,790
3,377
650
16,995
5,852
15,000		 Unrestricted
Funds
£
38,780
19,790
3,377
650
16,995
5,852
15,000		 Restricted
Funds
£
304
3,250
40,045
2024		 Restricted
Funds
£
304
3,250
40,045
2024		 Total Funds
£
38,780
19,790
3,377
954
20,245
45,897
15,000		 2023
Total Funds
£
44,529
13,953
2,425
895
3,507
12,800
2,835
100,444 43,599 144,043 80,944
440
28,414
1,305		 440
28,414
1,305		 378
38,787
0
30,159 0 30,159 39,165
3,909 3,909 1,524
3,909 0 3,909 1,524
2,445 2,445 1,742
2,445 0 2,445 1,742
481 481 1,291
481 0 481 1,291
137,438 43,599 181,037 124,666

15

2024 2023
Unrestricted Restricted
note Funds Funds Total Funds Total Funds
£ £ £ £
Expenditure
3(a) Church activities
Donations:
Local Charities 0 0 0
Diocesan Parish Assessment 40,000 40,000 36,500
Methodist Circuit payment 1,636 1,636 1,600
Music Salaries & Fees 2,110 2,110 2,150
Church Office 1,407 1,407 1,129
Church Administration 1,779 1,779 10,042
Clergy expenses 90 90 87
Church Insurance 3,492 3,492 3,358
Church maintenance & upkeep of grounds 7,056 7,056 7,972
Major repairs - structural renewal 59,303 52,068 111,371 0
Upkeep of Services 1,164 1,164 820
Choir and music expenses 409 409 591
Outreach 290 290 32
Sections' Expenses [note 4] 681 681 0
Flowers 586 586 686
Miscellaneous expenses 713 713 1,766
Church Asset Depreciation 0 0 3
Church Utilities 9,008 9,008 11,387
Hall Running Costs [note 5] 34,283 5,628 39,911 40,310
Legal & professional fees 350 350 5,240
Bank charges 151 151 122
Licences 180 180 180
164,688 57,696 222,384 123,975
3(b) Raising funds
Costs of operating Stewardship 187 187 113
Social Activities 0 0 76
187 0 187 189
TOTAL EXPENDITURE 164,875 57,696 222,571 124,164

16

note

4 Sectional Activities

Sectional Activities
Playgroup Choir Total
Income £ £ £
Entrance/Membership Fees 1,305 200 1,505
Fundraising etc. 0 0 0
1,305 200 1,505
Expenditure
Choir Expenses 0 236 236
Equipment & Consumables 681 0 681
681 236 917
SURPLUS / (DEFICIT) 624 (36) 588
Amounts are shown under the relevant headings within the Statement of Financial Activities

5 Hall & Room Lettings & Running Costs

5 Hall & Room Lettings & Running Costs
2024 2023
£ £
Rental income 28,414 38,787
Utilities 13,061 12,170
Insurance 616 589
Maintenance 4,059 7,830
Cleaning 3,674 2,898
Hall Management Salary 0 1,208
Depreciation - Equipment 1,268 1,268
22,678 25,963
Operating Surplus 5,736 12,824
Less: Major repairs 2,886 0
_Less:_Depreciation - Building 14,347 14,347
Total Surplus / (Deficit) (11,497) (1,523)
6 Employees, Staff Costs
2023 2022
£ £
Wages and salaries 3,979 13,856

17

6 Employees, Staff Costs (continued)

note

6 (a) Payments to ECC Members

Several ECC members (Trustees) have acted as agents for St. John's and made small value purchases on its behalf, for which the trustees have received reimbursement. This expenditure is not part of the services provided by the respective trustees, and therefore no individual disclosure is required.

7 Independent Examination Fee

An amount of £350 has been set aside in the accounts for the independent examiner's fee.

8 Fixed Assets

Cost
At 1 Jan 2024
Acquired in the year
Disposed during the year
At 31 Dec 2024
Depreciation
At 1 Jan 2024
Charge for the year
Disposed during the year
At 31 Dec 2024
Net Book Value
At 1 Jan 2024
At 31 Dec 2024		 Cost
At 1 Jan 2024
Acquired in the year
Disposed during the year
At 31 Dec 2024
Depreciation
At 1 Jan 2024
Charge for the year
Disposed during the year
At 31 Dec 2024
Net Book Value
At 1 Jan 2024
At 31 Dec 2024		 Community
Hall & Land
£
730,263
0
0		 Office
Equipment
£
21,211
855
0		 Other Fixed
Assets
£
16,818
0
0		 Other Fixed
Assets
£
16,818
0
0		 Hall
Equipment
£
15,173
0
0		 TOTAL
£
783,465
855
0
730,263 22,066 16,818 15,173 784,320
315,645 21,211 16,818 11,848 365,522
14,347
0		 214
0		 0
0		 1,268
0		 15,829
0
329,992 21,425 16,818 13,116 381,351
414,618
400,271		 0
641		 0
0		 3,325
2,057		 417,943
402,969

18

note

9 Creditors and Accrued Charges
(amounts falling due in one year)
Creditors for goods & services
PAYE and NI Contributions
Other miscellaneous creditors
Parish Support Fund / Parochial Fees
Key deposits held from hall users
Other accrued charges
Deferred income		 2024
2023
£
£
3,921
5,390
166
100
1,353
2,287
1,215
3,694
815
815
0
0
868
130
8,338
12,416

10 Summary of fund movements

Summary of fund movements
Unrestricted Funds:
General Fund (*)
Designated Funds:
New Hall Fund
Church Fabric ()
Church Electrics ()
Playgoup ()
Choir ()
Total Designated Funds
Total Unrestricted Funds
Restricted Funds:
New Hall Fund
Church Fabric
Church Electrics
Parish Fellowship Fund
Zimbabwe Diocese
Total Restricted Funds
TOTAL FUNDS
* - Freely Available Reserves		 Balance
1/1/24
Surplus for
the year
Transfers in
the year
Balance
31/12/24
£
£
£
£
64,462
39,643
(40,359)
63,746
244,142
(8,720)
0
235,422
24,499
(21,920)
0
2,579
0
(37,028)
40,359
3,331
2,860
624
0
3,484
324
(36)
0
288
271,825
(67,080)
40,359
245,104
336,287
(27,437)
0
308,850
170,476
(5,629)
0
164,847
5,168
(5,168)
0
0
3,300
(3,300)
0
0
125
0
0
125
460
0
0
460
179,529
(14,097)
0
165,432
515,816
(41,534)
0
474,282
92,145
18,311
(40,359)
70,097

11 Analysis of net assets by fund

Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
Funds
£
238,121
77,454
(6,725)		 Unrestricted
Funds
£
238,121
77,454
(6,725)		 Restricted
Funds
£
164,848
2,197
(1,613)		 Restricted
Funds
£
164,848
2,197
(1,613)		 Total Funds
£
402,969
79,651
(8,338)
308,850 165,432 474,282

19

note

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12 Cash Flow Analysis
Net Income / (Deficit) for the Year
(41,534)
add back:_Depreciation
15,829
_less:
Fixed Asset Purchases
(855)
(Increase) / Decrease in Net Fixed Assets
14,974
(Inc.) / Dec. in Prepayments and Accrued Income
3,870
Inc. / (Dec.) in Creditors and Accrued Charges
(4,078)
(Increase) / Decrease in Working Capital
(208)
(Inc.) / Dec. in Investments
0
Increase / (Decrease) in Funds in the Year
(26,768)
Opening Bank & Cash Balances
96,929
Closing Bank & Cash Balances
70,161
(26,768)
96,929
70,161

13 Capital Commitments

As at 31st December 2024 there was no capital expenditure committed, nor approved awaiting commitment.

20