CHRIST CHURCH, BROCKHAM GREEN ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL ('PCC) si For the year ended 31 December 2023 Incumbent The Revd Jonathan Willan5 The Vicarage Clayhill Road LEIGH Surrey RH2 8PD Honorary Treasurer clo PCC Treasurer Mr Peter Cowley 17 Oakdene Close BROCKHAM Surrey RH3 7JZ Bankers National Westminster Bank PIC 14 High Street DORKING Surrey RH4 IA PCC Correspondence Address c/0 PCC Secretary Mr Tom Mahoney The Cloisters, 13 Anthony West House Wheelers Lane BROCKHAM Surrey RH3 7LG Independent Examiner Mr David Wheeler FCCA Cheeld Wheeler & Co Chartered Certified Accountants Redhill Chambers 2d High Street REDHILL Surrey RHI IRJ Registered Charity Number 1148310 This Annual Report is prepared in accordance with the Church Accounting Regulations 2006. the Church Representation Rules and the Charities Art 2011 and 15 submitted to and received by the Annual Parochial Church Meeting which is then free to discuss It. The Annual Parochial Church Meeting will be held on Monday 20th May 2024 at 8:00p.m. All on the Electoral Roll of the Parish are entitled to attend and are most welcome. STRUCTURE, GOVERNANCE AND MANAGEMENT The Role of the PCC Christ Church's PCC is a corporate body established by the Church of England. It operates under the Parochial Church Council Powers Measure. The PCC registered directly with the Charity Commission in July 2012 and the PCC members were registered as Trustees. Its role is to Co-operate with the incumbent, the Rev Jonathan Willans, in promotin8 in the Parish the whole mission of the Church: pastoral, evangelical, social and ecumenical. It also has maintenance responsibilities for the Church Hall. PCC Membershlp Members of the PCC are ex officio. co-opted or elected by the Annual Parochial Church Meeting IAPCMI in accordance with the Church Representation Rules. When fully elected, they are a150 registered with the Charity Commission as Trustees. Trustees Incumbent: Church Wardens- Hon. Treasurer: Hon. Secretarv: Stewardship Secretary= Rep. on the Deanery Synod: Readers, Representative: Safeguarding Officers: The Revd. Jonathan Willans Mr Maurice Dailey & Mr Richard Salmon Mr Peter Cowley MrTom Mahoney noD-trustee acting Mrsjacqueline Dean Mrs Catherlne Woodcock (died 13 December 2023) Mrs Sarah Penn Other Trustees: Mrs Sarah Alexander Mrs Judy Bromlev Mrs May Dalley Mrs Debbie Jones Mrs Wendy Postles Mrs Val Potter Mr5 Deanne Rhodes Mr Mike Smith Mr Craig Taylor Dr Jane Walbancke Mrs Anne Wright Mr Cliff Wri8ht Mr Alan Huxley Iterm ended 25 May 20231 Mr David Postles Iresigned 31 October 20231 Christ Church, Brockham Green- Annual Report of the PCC, 2023 COMMirrEES Standing Cornmittee This is the only Committee required by law. It has the power to carry out the business of the PCC between its meetings Isubject to any directions given by the PCC). It consists of the Incumbent, Curate In/al, Churchwardens, Treasurer and other Council members if required. Finance Committee Oversees the general financial dimensions of the work of the Parish by monitoring income, expenditure and budgeting. Buildings Committee Attends to matters relating to maintaining the fabric of the Church. Hall Management/Health & Safety Attends to matters relating to maintaining the fabric of the Church Hall. It also oversees bookings of the Hall and is responsible for ensuring health and safety regulations are met in the Church buildings. The Incumbent 3nd/or other members meet as often as 15 required to oversee the logistic5 of Church services and some other events. OBJEcfivES AND AcrivrriES The objective of the PCC is to facilitate the smooth running of the Church in the Village and, as stated above, to co-operate with the Minister in promoting in the Parish the whole mission of the Church: pastoral, evangelical, social and ecumenical. When planning our activities for the year, the Incumbent and the PCC have considered the Commission's Guidance on Public Benefrt and the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our Parish communitv through worship and prayer and the provision of pastoral care for people of all ages living in the Parish. Christ Church. Brockham Green-Annual Report of the PCC, 2023 VICAWS REVIEW Although the pandemic has greatly eased, fear of Covid 15 Still around and therefore Holy Communion is offered either via intinction or the common chalice depending on the request of each individual coming forward. We have had the new glass church doors installed. They dramatically improve the entry to the church, which now appears Inviting and welcoming. Inside, they provide much needed light, and are draft proof. Following completion of new facilities in neighbouring Leigh church, a jolnt venture has begun with Brockham: 'The Cosy Corner Coffee mornin￿ is organised by Mrs Sarah Alexander who is the SPA for Brockham and Leigh, supported by members of Brockham Church. The initlative provides a much-needed place for people in both villages to socialise twice a month. It has been an incredibly busy year from the pastoral point of view. Worry about the pandemic has been replaced with worry about war in Europe. There is a mental health epidemic all around with many people I know ill with anxiety and concern. These people often share their fears with me and it consumes a great deal of my time and energy. I firmly believe that pastoral work with individuals is the most important aspect of my ministry and I am very grateful, for the continued help of the two Churchwardens and the help and support of the Readers and The Rev. John Scott. In the Autumn I ran another of my popular Evldence Courses. Fifteen people attended nine Sessions. The actual course has only seven sessions, but attendees fou nd it so uplifting and helpfijl they asked me to extend it. Church attendance is on the increase. We have had several new people join us from other churches, grateful for the teaching provided. As ever, my most sincere thanks also goes to all the many volunteers who work tirelessly behind the 5ceNes to ensure the smooth running of our lovely church. Jonathan Willans SAFEGUARDING No safeguarding concerns were raised during 2023. Safeguarding continues to be a standing PCC agenda item and matters such as policy, best practice and training are discussed at each meeting. PCC members continue to refresh their training in line with policy. Most have updated or in the process of updating their basic training. Many have completed the foundation training too. Those required to do hiEher-level IC21 training have done so, or are In the process of doing so also. DB5 checks are renewed as necessary and the PCC follows the safer recruitment policy. Records of completed training and DBS checks are maintained and kept on a shared platfomi IGooEle docs). Contact details for safeguarding matters are displayed on the church notice board and in the Parish Magazine. S(Jroh Penn Christ Church, Brockham Green- Annual Report of the PCC, 2023 FINANCIAL REVIEW Income from all sources in 2023 grew 17% to £108,436 {£92,689}. We had the benefit in 2023 of a significant legacy of £20,0001£I,0001. Proceeds from other glving grew by 5% to £43,055 1£41,1331. Income from other voluntary sources fell to £3,4301£7,7471 absent an Open Garden5 event in 2023. Charitable & Ancillary Tradin8 generated revenues 5% lower than prior year at £31,6231£33,2641, with Hall rentals down 19% at £11,6181£14,352). bujt Parish News income up 7% at £13,1801£12,2661. Investment income grew 8% to £10,3291£9,5451. The total expenses associated with church activities increased by 26% to £128,3541£101.9321, of which we covered £25,316 through Restricted funds. The PCC increased the Diocesan quota to £61.6851£60,4751. Fabric repairs amounted to £20,436 l£nill, includlng glass door installation and plaster 5tabilisation. Parish news costs increased to £11,3461£10,9561 while Hall costs grew to £15.1711£8,7971, including decking maintenance works of £4,880. Church utilities amounted to £5.1561£5,5211. General maintenance increased to £2,5601£1,5731. We incurred a deficit of £19,918 Ideficit, £9,243} before an unrealised gain in the value of our investments of £30,129 (loss, £41,331) leaving a net surplus of £10,211 {deficit, £50,574). On the Balance Sheet, net assets grew by 2% during 2023 to £484,437 {£474,2271. The value of our investment accounts with the CBF Church of England Funds 8rew by 13% to £355,290 (£315,730). We hold an additional £25,396 {£24,4991 in short-term deposit accounts with CBF. Our bank balances at the year-end had dropped to £111,8631£149,6591, representing 1.09 years, worth of 2023's unrestrirted cash expenses. RESERVES POLICY The PCC seeks to maintain adequate, but not excessive reserves, to be used for the specifi purposes for which they are identified. These cash reserves are invested with the CBF Church of England Deposit Fund. OTHER INFORMATION Related party transactions las defined by the Charities Act 2011 and the Charities SORP), included electrical maintenance works undertaken by a Tru5tee1£598). The PCC has not identified any major risks which impact the work of the Church in the parish, other than ongoing sustained impacts of the global pandemic. Approved by the PCC on 24 March 2024 and signed on its behalf by Revd. Jonathan Willans Richard Salmon Christ Church. Brockham Green- Annual Report of the PCC. 2023 Trustees Responsibilitles The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Generally Accepted Accounting Practice). The law appllcable to charities in England and Wales requires the trustees to prepare financial statements 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 application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently- Observe the methods and principles in the charity SORP: Make judgements and estimates that are reasonable and prudent,. State whether applicable accounting stsndards have been followed, subject to any material departures disclosed and explained in the financial statements,. and Prepare the accounts on a going concern basi5 unles5 It is irbappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that di5c105e with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reportsl Regulations 2008 and the provisions of the charity rules. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Christ Church, Brockham Green- Annual Report of the PCC, 2023 Indep8ndent Examiner's Report to the Parochial Church Council I'PCC'I of Chrlst Church. Brockham Green This report on the accounts of the PCC for the year ended 31 December 2023 which are set out on pages 7 and 8 is in TespeGt of an examination Ca￿led out in accordan￿ wth the Church Accounting Regulations 2006 (Ihe Regulations,) and s.145 of the Charities A¢t 2011 I'lhe Acri. Responsibllltles and b•sls of report. As members ofthe PCC and trustees you are responsible for th& preparation ofthe accounts in accordance with the requirements of the Charities Act 2011 {the Act). You consider that the audit requlrement of the Regulations and section 14412) of the Act do not 4pply.11 is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations. I report in respecl of my examination of the PCC'S acGount5 a5 required under section 145 of the 2011 Act and in carrying out the examination I have followed all applicable Directions given by the Charity Commission under section 145<5) of the Act. Independent Examlnerfs statement I have completed my examination. I can confirm that no matt8rs have come to my attention In connection with the examination giving me cause to believe that in any material respect.. 1. Accounting reGords were not kept in respect of the PCC as required by section 130 of the Act: or 2. That the accounts do not accord with Ihose accounts.. or 3. That the accounts do not comply with the applicable requirements concerning the form and content ofthe accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than the requirement that the accounts give a 'lrue and fair vie￿, whlch is not a matter considered as part of an independènt èxamination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in Order to enable a proper understanding of the accounts to be leached. Signed: ...... Date.. Mr. David Wheeler FCCA Cheeld Wheeler & Co., Chartered Certified Accountanls Redhill Chambers, 2d High StreeL REDHILL. Surrey RHI1RJ Christ ChL¢rch. Brockham Gr@en-Annual Report of the PCC. 2023 PCC of Christ Church, 8rockham Green Statement of Financlal Activitie5 Year ended 31 December 2023 Unre*trfrted Fund* ft•thIct￿ Endo¥mi•nt F￿dI Fund• T￿•1 2022 2023 Not• Ine•m• from Donations & Le8acK•s OtherVoluntarySource$ Charitable & AncillaryTradin8 Other Ordinary Sources Investments & Short Term Deposits 63,055 63P55 3N30 42,133 3,430 7,747 31.623 31,623 33264 1.375 2,119 6￿5 10329 9545 Totsl ID¢om• 1119 108A36 91689 Expendltur• C05t of r•isin8 funds 144 144 Grants 2,520 98,227 Actiwties related directly to Church work Church Management & Adrninistrailon 102.203 25,316 127519 691 691 1,185 Total E)Ep•ndltur• IOJ.088 25,316 IZ8,354 101,932 N•t Intome/ ExpendIturn 13.5561 12S,ts7) 6,835 {Iy.9181 19.2431 Unrealised 88ins110sseslon inve5tment5 Realised 8ains Ilosseslon investments G•lns & Lo4••¥*Jn Inv•itm•its IM59 6.767 21,503 30,129 141.3311 1059 6,767 21.503 30,129 141,3311 Tr•nsf•rA bètween funth iio 6,725 16,8351 N•t Mov•ment In Funds 11.5871 19.7061 10,211 150,5741 R•¢oncMhlJon •ffund* Bèlances brou8ht lorward 01 Jon 177P71 67,703 228.553 474,227 524,801 Il*l•n¢u ¢•rrted fon¥4rd 31 D•c 176.$84 57,997 250,056 484.437 474.227 Christ Church, Brockham Green- Annual Report of the PCC, 2023 PCC of Christ Church, Brotkham Green Balance Sheet at 31 December 2023 Note Hxed knets Tanglble Flxed 455Èts Investments 7.140 355.2 315,7ao 362A30 315.730 Current a55ets Debto 7,379 7.236 Short-terni Dep051ts Cash atBankand In Hand 25.596 24.499 111,86a 149.659 144038 L81,394 Llabllitiey Amountsfallingduewithinoneyear 122.6311 la897) Net CU￿entAssets l (Uabiltties) 121IYJ7 158,497 484437 474227 Funds Unre5trirted 176,384 177.9n Restritted 57.997 67,703 Endowrnent 228.553 Totsl Funds 484,437 474.227 Approved by the Parochial Church Council on 24 March 2024 and slgned on its behalf by-. Revd. Jonathan Willans, Chairman ice Dailey, War The notes on pages 10 to 14 form part of these accounts. Christ Church, Brockham Green-Annual Report of the PCC, 2023 PCC of Chrlst Church, Brockham Green Notes to the Financial Statements For the year ended 31 Detember 2023 Note I: Accountlng Policies The PCC is a public benefit entity within the meaning of FRS102. The financial 5tatemeniS have been prepared under the Charities Aci 2011 and in accordance with the Church Accounting Regulations 2006 Éovernlng the individual ccounts of PCCS, and with the Regulations true and fair view" provision5, together with FRS102 a5 the applicable accounting standards and the Statement of Recommended Practic@, Accounting and Reporting by Charities ISORPIFR510211. The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. Funds General funds fepresent the funds of the PCC that are noi subjert to any restrlctions regardin8 their use and are available for application on the general purposes of the PCC. Funds designated fc*r a particular purpose by the PCC are also unrestricted. The capital of endowrnent funds cannot be spent,. some income earned frow them Is restrlcted, some for general use. Restricted funds can be spent only in the area stipulated by the sourte donor. The 3ccount5 include all transactions. assets and liabilities for which the PCC is responsible In law. They do not include the accounts of church group5 that owe their main affiliation to another body or thos& that are informal gatherin8s of church members. Incomlng resources Volunturylncome ond copltol sources.. Collections are recognized when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is reco8nized only when received. Income tax rètoverable on Gift Aid donations is recognized when the income is received. Fundraising and similar events are accounted for 8rosS. Otherlncome.. Rental income from the letting of chyrch premise$1s recognized when the rental is due. Incomefmm investments.. Dividends are accounted foi when due and payable,. Interest entitlements 35 they accrue. Golns and losses on Investn￿nts. Realized gains or losses are recogni2Èd when investments are sold. Unrealized gaSns or losse5 are accounted for on revaluation of inve5tment5 at 31 D2￿rnber. Resources used Activitie5 directly relatin8 to the work of the Church-. The diocesan parish share is accounted for when paid. Flxed asset5 Consecratedpmperty und movuble chur¢hfvrnishinqs.' Consecrated and beneficed property of any kind is excluded from the accounts by s.96121 lal of the Charities Art 1993. Movable chur¢h furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. Insufficient cost information is available for inalienable property acquired over past vears, therefore such assets are not valued in the accounts. OtherAlxtures.rrttin9s ond equipment.. Equipment used within the church premises is depreciated on a stralght-line ba515 over 4 years. Individual items with a purchase price of £l,OCQ or le55 are writtèn off when the asset is acquired. Investments.. Investments are valued at market value at 31 December. Current assets: Amounts owing to the PCC at 31 December in respect of fees. rents or other income are shown as debtor%1È55 provision for amounts that may prove uncollectible. Short-term deposits include cash held on deposit elther wlth the CBF Church of England Funds or at the bank. Christ Church, Brockham Green - Annual Report of the PCC, 2023 io PCC of Christ Church, Brockham Green Notes to the Financlal Ststements {continued} Not• 2: Ineorn• Unr•strfct•d Funds R•￿•d EndtwJm•nt Fund* Funth Total Tot•1 2022 From Oon•tlons & L•6ad•s Covenants & G11t￿ld Envelope Scheme IncomeTax Recove￿ Other Planned Givin Collections Sundry Donations Le￿cleS 25M52 7,997 7,222 2SP52 7,997 7,222 24598 5.128 7,708 2.677 107 20,OC 2,677 107 20,L 3,497 202 1.000 Total from Oonors 63,055 63.055 42,133 From Oth•rVoluntrrySour Grants Special Coledlons &JnJry Re￿iptS Donation5 Fund Raisin8 Other 1,543 1.887 Iy3 1087 2,273 275 5,199 Total from Other Voluntarysources 3.430 3,430 7,747 From ehiTknbh & Anelll•ryTr•d Fees- Weddin8s. Funerals. etc. Parish News H411 Rent$ Teos on the Green 4,056 13,180 11,618 2,768 4,056 13.180 IL618 2.768 12.266 14.352 2,658 Total Irom ChéritaNe & Afi¢illaryTradin8 31,622 31fi22 33264 From OthwOrdln•rySowc Refreshments Total Other Ordinary Sources From Invertm•rts Dividends Interest 589 2.119 6.835 9,543 786 9,227 318 Total from Investments 1,375 2,119 6,835 10,329 9.545 Total Ineome 99A82 2.119 6,835 108,436 91689 Christ Church, Brockham Green - Annual Report of the PCC. 2023 li PCC of Christ Church. Brockham Green Notes to the Financial Statements {continued) UnThtrfrtd Ae#rt¢ted Endpwm•nt FundB Funds Fundi Total rot41 2022 Not•3.. expandllur• Fund Ralsin8Costs 144 144 Total Costof raI5￿8f￿d5 144 Gr•nts Church Socletles SecularCharitie5 Relief & Development D15tribution of 5pecio1 collect￿ Total Grants 2520 R•l•t•d Dlv•dlytsChur 2022 Marketvalue atol January Purchos•5 at Cost Sale5 81 m8rketvalue Income retained GaiTh/lLo$sl In Value durln8ye8r 315,730 347, 9.431 30.129 9,117 141?311 Mafketvalue at 31 December 355,290 315.730 Holdings at31 Detemberomo¢mredto 15,717.12115,281.13Jshores Not•O: An*l¥*kn•f D•bta 202J 2022 Income Tax Recover•bl¢ VAT Recoverable Pfepgyment9 incl. Insurance 7,379 7,236 7,375 7.236 N¢X• 71 An•ty¥h?f Ll•biltl•s 2022 Trade Credltors Other accruals Stonework Restoration Prowsion 2M49 723 I9￿60 2,602 1,235 19,060 22,632 22,897 Christ Church, Brockham Green- Annual Report of the PCC, 2023 13 PCC of Chrlst Church, Brockham Green Notes to the Flnancial Statements {contlnuedl Not•&. AMIW• of 14•tAl•￿ by Fund Typ• Vnr•¥tri¢t•d R••trlct•d Endawm•nt Funth Fund• Totd 2022 Tawbl¢ fixed Assets Investments Short-temi Deposits Cash & Other Currént Assets Cwrent Liobiliiies 7,140 47,237 25,397 119,242 122.6321 7,140 355,290 25,397 119,242 122.6321 57.997 250P56 315,730 24,499 Is6￿95 1221971 176 57,997 250P56 484,437 474 127 Mo1•g., Volunts•r& The PCC rel*s upon thework of volunteersto trtlrniThsterits actNities. This inchJdesTrusiees actMtie8 SoMemn￿lryWOrk, accountin& bJnknr¥and wft aid, musiei•n¥ opplic•tions for G of É. faculties, or8•nisotion of fundroising evenis, admin￿trottofi Of the Church Hill bOo￿n85 and Te•s on the Green, etc. NoTrustee r5 remuneiated fortheirrole on the PCC Not• 10: R•lthrf P•rtyTr4nMrtlon• Rel*ed patytransactiDns las defined by the Ch•ritieskt 2011 ond the Chorities SORPI Inc￿￿edele(lficol mO￿ten0n¢e works and other m¢ye general repairs undertaken by a Trustee, to ihe 888re8ate Val￿ of E6521£5981. Nrt• 11: T•x4tl•n The PCC 15 exempt from the rewirement to pay income taK8nd V.kT. Christ Church. Brockham Green-Annual Report of the PCC, 2023 14