Charity registration number 1154845 (England and Wales)
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
LEGALAND ADMINISTRATIVE INFORMATION
Parochial Church Councll
Rev. John Simpson
Gareth Beynon
Marian Dickinson
Gloria Haynes
John Lamb
Helen M Tolmie-Thomson
Dr. Catherine Elphinstone
Jonathan Jones
Charity number
1154645
Independent examiner
Rouse Partners LLP
55 Station Road
Beaconsfield
Buckinghamshire
Untted Kingdom
HP9 1QL

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
CONTENTS
Page
Trustees report
Independent examineffs report
statement of financial activities
Balance sheet
Notes to the financial statements
9-16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Parochial Church Council present their annual report and financial statéments for the year ended 31 Decembèr
2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and
comply with the Council's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities..
statement of Recommended practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). (as amended for accounting periods
commencing from 1 January 20161
Objectives and acllvlties
The Council's objects are, as defined by the Parochial Church Council (Powers} Measure 1956, 'to co-operate with the
minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical,.
Little Missenden Parish aims to enhance the splritual welfare of our people and communities, practising hospitality by
being an 'Open House, all day every day for everyone. We desire to be an inclusive, compassionate, affirming
presence at the heart of our community, to practise forgiveness, to demonstrate love in action, to point sacramentally
to etemal themes and kingdom values, not least in evoking beauty and mystery in our worship, in topical. challenging
preaching, in practising hosprtality. in being God's Family.
The church relies on the voluntary work of many people within the church and the PCC very much appreciate their
service to the church and the local community.
Achlevements and performance
The electoral roll was 12512023: 130) and the median adult attendance on Sundays was 50 (2023.. 47).

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Flnanclal review
Income
In 2024 St John the Baptist, Little Missenden received a legacy of £4,000 which has been deposited in the CCLA
reserve account. This reservè account now has a balance of £129,547 and received interest payments of £6,297 in
the calendar year. This money remains designated for renovations on the church organ, which remains in dire need of
a major over haul, estimated at be￿een £150,000 and £200,000 as well as planned improvements to the vestry and
church fabric.
Improvements to the church were also undertaken with funding of£10,006 from the MacEachran Trust which covered
the deficit on the funding of the major work on the churchyard trees and hedges last year and new bell ropes. This
year the trust funded the restoration of the Dormer window and substantial electrical work to the lighting of the church
wall paintings. In order to ensure transparency on all the requests to the MacEachran Trust, the exact invoice figure
for fabric, graveyard or bell repair has been requested on the three payments from the fund this year. £6,500 for Tree
surgeons1£5,250) and Bell ropes (£1,250) in the previous year, £1.194 for the Dormer Restoration and £2,312 for the
electrical work.
This year debit card donations via the Sum Up and Good box card readers were £10.008, up £1,195 on the previous
year. Parish Giving and corresponding gift aid amounted to £45,377 down £778 on the previous year while gift aided
donations by means of regular standing orders and one-off donations were up £915 to £6,957.
Cream Teas continue to play a big role in our fund raislng and a sum of £4204 was raised this year. Kate Elpinstone
and her team should be applauded for the considerable efforts made each Sunday during the summer months. Fund
raising beyond cream teas amounted to £1,296, up a little on the previous year's £910.
Cash Collections via wall safe and plate were £1,539 up from £1,273 the previous year.
Parochial activities including wedding, funerals and ashes were £5,592 which was considerably less than the £9,463
¢ollected in 2023. These figurès are gross of the payments made to the Diocese which amounted to fees of £1,411
leaving the church the net figure of£4,181. The net figure for 2023 was £5,891.
In total church income forthe yearwas £107,037.
Expendlture
Expenditure in the year was similar to spending in 2023.
utility Bills were up £387 to £9,552 {2023'. £9,165) and repalrs, rodent removal, gutter clearing and so forth continued
with similar expenditure to the previous year. Apart trom the above mentioned works covered by the MacEachran
Trust, there were no major expenditures on fabric repair. The church clock was serviced by Smiths of Derby c05ting
£234 and the Bells were inspected and serviced by Whites for £459.
Expenditure on Music amounted to £2,668 this year in comparison to £2,956 in the prèvious. The gr&atest part of this
pays for the Sunday organists with the payment to CCLI reduced this year to £337 to cover all music recordings
played but no longer video content as we have no means to play this in the church itself. The Piano was also tuned for
a fee of £70.
Total spending on Fabric repair and general maintenance was £7,706 compared to £8.479 in 2023.
We are spending less on candles, down from £818 to £599, a lot less on photocopying down from £885 to £472 and
more on bank charges, £235 this year compared to £175 in thè previous year. Total office and administrative expenses
wère £3,737 against £4,599 in the previous year.
Parish Share, by far our biggest expenselliability. increasèd by £2,892 to £66,110 (2023.. 63,218).
Totsl expenditure was £103,107 compared to £103,704 for2023.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Church Funds
The church running costs were £3,930 in credit this year, though £4.000 was in legacy funding.
As a whole, available church funds stand at £206,414 (Cash at Bank) against£201,945 in the previous year.
The Davis Bequest (Endowmentl increased in value this year by £898 and now stands at a value (tsken on 31st
December) of£40,118. It contributed £1088.72 in payments from the investment.
The church holds eight bank accounts as follows with balance recorded at 31st December.
CAF Current Account £9,999 (interest rate 0.2%)
CAF 200 Club Account £312 (interest rate 0.2%)
CAF Gold Reserve.. £33,950 (interest rate 2%)
CCLA DepositAccount £22,685 (interest rate 4.45%)
CCLA FriendsAccount £9,918 (interest rate 4.45%}
TSB FriendsAccount £2.20 (interest rate zero)
CCLA ReserveAccount £129,547 (Interest rate 4.45%)
It may be wisè to mov& our present CAF Gold Resetve Holdings into the higher rate CCLA Deposit Account and this
should be discussed within the PCC.
Totsl Funds of the Council amount to £40,118 in endowment fvnds. £38,757 in restricted income funds and £165.797
in unrestricted funds. This takes into account the accrual amount due to the independent examiner.
It is the policy of the Council that in accordance with the Church of England's guidance, Ihe PCC has determined its
approach to the need for a ReseNes Policy. Best practice looks for a Parish to ensure it holds sufficient cash andlor
liquid assets as a percentage of annual expenditure to meet unforeseen emergencies. Considerations at this Parish
include general running costs, employee costs and the possible emergence of substantial expenditure related to the
maintenance of a Grade 1 listed building. At balance sheet date the free reseTves stand at £165,797 (Including
designated funds but not restricted funds) which represents 165% of annual running costs.12023= 163%).
The General Fund stands at £165,797.
£129,547 of this figure represents the legacy element of this fund and is designated for the restoration of the church
as agreed atthe final PCC meeting of the year 2023.
The Fabric Fund (restricted) holds donations specifically for the rna1ntenan￿ of the fabric. The total for the fund now
stands at £38,757 however £5000 of this is a legacy specifically to be spent on further investigation of the wall
paintings as designated in 2023.
The Davis bequest produces income for that fund and as an endowment fvnd it is held for the long tem and is
invested in a CBF equity fund. In total, the Fabric fund received £11.870 in the year.
The Bells Fund (restricted) was established in 2007 in connection with an appeal to raise money for repairs to the
bells and is now used for their maintenance. The fvnd, which stood only at £206 at the end of 2022, now stands at
zero. The fund received £40 from some visiting ringers and the cost of repairs to the bell, membership of the Guild of
Bell ringers and bell ringer subs amounted to £535. £200 is still designated for the repair to the Hyde Heath Bell.
With the lack of sufficient and specific funding for the fund. it should be considered whether to close the fund and bring
the cost of the bell maintenance into the fabric fund.
The Graveyard Fund (restricted) was established in 2008 to hold monies given for the maintenance of the
churchyards. The fund began the year with a balance of zero and it received no funds this year. There was a £189
payment forthe upkeep ofthe MacEachran Grave which was covered by the general fund.
Again, it should bé considered by th8 PCC whether to bring the Graveyard Fund into the Fabric fund as a whole as
there has been no specific funding for the Graveyard alone for some time.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The 200 Club is a Designated Fund established in 2011. The £5 monthly subscriptions are entered into a draw with
33% paid out in prizes and the balance transferred to the General Fund. The year-end balance represents unpaid
cheques and subscriptions paid in advance and is held in a separate bank current account. The club enlarged a little.
raising £2.415 in subscriptions thi5 year which represents a £75 increase. More prizes were cashed in this year at
£779 against £690 in 2023. The club transferred £1440 to the general fund at the end of the year leaving it with a
balance of£312.53.
Th8 Friends of Little Missenden PCC was established in 2015 as a sub-committee of the PCC. The objectives are to
advance the mission and ministry of the church, to raise funds to fijnd that ministry and for the repair and conseNation
of the church. Funds are held in a separate bank account. Its figures have been included in these accounts. The bulk
of the funds are now in a CCLA high interest account amounting to £9,918. Interest this year amounted to £198 and
£550 was received from the TSB account which now stsnds at £2.20 but will remain open to receive ongoing
donations.
structure, governance and management
The Council is a company limited by guarantee.
The Parochial Church Council who served during the year and up to the date of signature of the financial statements
were..
Rev. John Simpson
Gareth Beynon
Marian Oickinson
Gloria Haynes
John Lamb
Helen M Tolmie-Thomson
Dr. Catherine Elphinstone
Jonathan Jones
The PCC is a corporate body established by the Church of England. Its goveming documents are the Parochial
Church Council (Powers) Measure 1956 as amended and the Church Representation Rules.
PCC members are recruited in a number of ways. The clergy and churchwardens are members by virtue oftheir
office. Deanery Synod representatives are elected at theAnnual Parochial Church Meeting IAPCMI and hold office for
three years. Other members ofthe PCC are elected at theAPCM for a three year term or may be co-opted during the
year.
The PCC makes all decisions corporately except that the Standing Committee has dèlegated powers to make
decisions be￿een PCC meetings subject to keeping the PCC informèd as necessary.
The PCC is responsible for all parish finance, its management and control, including the appointment of a treasurer.
Members of the PCC are responsible for keeping accounting records, which disclose with roasonable accuracy the
financial position of the PCC and which enable them to ascertain the financial position of the PCC and which enable
them to ensure thatthe financial statements comply with the Church Accounting Regulations 2006 and the Charities
Ad 1993. The PCC is also responsible for safeguarding its assets and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities. The PCC is also required to ensure that the financial
statements are examined by an independent 8xaminer prior to presentation to the APCM.
The Standing Committee consists ofthe Incumbent, the Churchwardens, the Licensed Lay Ministers and the
Treasurer. The committee has power to transact th6 business ofthe PCC be￿een PCC meétings, reporting to the full
PCC as appropriate.
The church is part ofthe Wendover Deanery, which is part ofthe Diocese of Oxford.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees reportwa
oved by the Board of Parochial Church Council.
Rev. John Simpson
Trustee
Dated..

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
INDEPENDENT EXAMINER'S REPORT
TO THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF
THE ECCLESIASTICAL PARISH OF ST. JOHN THE BAPTIST CHURCH LITTLE
MISSENDEN
I report on the accounts of the Council for the year ended 31 December 2024, which are set out on pages 7 to
16.
Respectlve responsibilities of Parochlal Church Councll and examlner
The Council's Parochial Church Council are responsible for the preparation of the financial statements. The
charity's Parochial Church Council consider that an audit is not required for this year under section 144(2) of the
CharitiesAct 2011 (the 2011 Act) and Ihat an independent examination is needed.
It is my responsibility to..
examine the financial statements under section 145 of the 2011 Act.,
{ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section
145(5)(b) of the 2011 Act., and
(iii) to state whether particular matters have come to my attention.
Basls of Independent examlner's report
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with
Accounting and Reporting by Charities preparing their accounts in accordance with the Finanaal Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting
by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant
regulations but has now been withdrawn.
l undersland that this has been done in order for the financial statements to provide a true and fair view In
accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1
January 2015.
In connection with my examination, no other matter except that referred to In the previous paragraph has come to
my attention:
(a) which gives me reasonable cause to believe that in any material respect the requirements..
(i) to keep accounting records in accordance with section 130 of the 2011 Act,. and
(li) to prepare financial statements which accord with the accounting records and comply with the
accounting requirements of the 2011 Act.,
have not been met or
(b) to which, in my opinion, attention should be drawn In order to enable a proper understanding of
financial statements to be reached.
Rouse Partners LLP
Susan Drummond
55 Station Road
Beaconsfield
Bucklnghamshire
HP9 1QL
United Kingdom
Dated.. 28 May 2025

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. JOHN THE BAPTIST CHURCH
LITTLE MISSENDEN
STATEMENT OF FINANCIALACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted Endowment
funds
funds
funds
2024
2024
2024
Total Unrestricted Restricted Endowment
fvnds
funds
funds
2023
2023
2023
Total
2024
2023
Income from:
Denations and legacies
Charitsble activities
Investments
76,629
9,965
8,468
10,885
87,514
9,965
9,557
184,982
16,071
1,948
5,721
190,703
16,071
3,020
1,089
1,072
Total income
95,062
11,974
107,038
203,001
6,793
209,794
Charitabl8 actrvities
97,336
5,771
103,107
95,869
7,835
103,704
Net gains on investments
898
898
3,373
3,373
Net Incomel(expenditure)
(2,274)
6,203
898
4,827
107,132
(1,0421
3,373
109,463
Transfers be￿een fiJnds
(6201
620
12,5401
2.540
Net movement in funds
12,8941
6,823
898
4,827
104,592
1,498
3,373
109,463
Reconcillatlon of funds:
Fund balances at 1 January 2024
168,691
31,934
39,220
239,845
64,099
30,436
35,847
130,382
Fund balances at 31 December 2024
165,797
38,757
40,118
244,672
168,691
31,934
39,220
239,845
The statement of financial actNities includes all gains and losses recognised in the year. All income and expendf(ure derive from continuing actwities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Investments
40.118
39,220
Current assets
Cash at bank and in hand
206.414
201,945
Creditors: amounts falling due wlthln
one year
10
(1,8601
11,320)
Net current assets
204,554
200,625
Total assets less current Ilabllltles
244,672
239,845
The funds of the Council
Endowment funds
Restricted income funds
Unrestricted funds
11
12
13
40,118
38,757
165,797
39,220
31,934
168,691
244,672
239,845
The fi
ial statements were approved by the Parochial Church Council on
Rev.
ohn
Trustee
son

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcies
Charity information
The Parochial Church Council of The Ecclesiastical Parish of St. John the Baptist Church Ltttle Missenden is
an unincorporated charity.
1.1 Accountlng conventlon
The accounts have been prepared in accordance with the Council's governing document, the Charities Act
2011 and 'Accounting and Reporting by Charities- Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102). (as amended for accounting periods Commencing from 1 January 20161.
The Council is a Public Benefit Enttiy as defi'ned by FRS 102.
The Council has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the fvnctional currency of the Council. Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention, modified to include the revaluation of
investment and certain financial instruments at fair value. The principal accounting policies adopted are set
out below.
1.2 Golng concern
At the time of approving the financial ststements. the Parochial Church Council have a reasonable
expectation that the Council has adequate resources to continue in operational existence for the foreseeable
future. Thus the Parochial Church Council continue to adopt the going concern basis of a¢counting in
preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Parochial Church Council in furtherance of
their charrtable objectives.
Restricted funds are subject to specific condrtions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in th6 notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capf(al must be maintained by the
Council.
1.4 Incomlng resources
Income is recognised when the Council is legally entr(led to it after any performance conditions have been
met, the amounts can be measured reliably, and it is probable that income will bè rèceived.
Cash donations are recognised on receipt. other donations are recognised once thè Coun¢il has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of when the refund
is received from HMRC.
Lègacies are recognised on receipt or otherwise if the Council has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
{Continued)
1.5 Fixed asset Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomellexpenditure) for the year. Transaction costs are expensed as incurred.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call wf(h banks, other short-temi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which Include debtors and ¢ash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effectlV6
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future recèipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc financial liabillties
Basic financial liabilities, including creditors and bank loans are initially r8cognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument Is measured at the present
value ot the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effèctive interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are d6recognised when the Council's contractual obligations expire or are discharged or
cancèlled.
Crltlcal accounting estimates and judgements
In the application of the Council's accounting policies, the Parochial Church Council are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical èxperience
and other factors that are considered to be relevant. Actual results may differ from these estimat8s.
The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and fijture
periods.
10-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Donatlon8 and legacies
Unrestricted Restricted
funds
funds
Total
2024
Total
2023
Donations and gifts
Legacies receivable
Membership fees
Tax recovered
58,130
4,000
2,415
12,084
605
10,006
58,735
14,008
2,415
12,358
56,937
119,250
2,340
12,176
274
76.629
10,885
87,514
190,703
For the year ended 31 December 2023
184,982
5,721
190,703
Income from charitable activities
Unrestrlcted
funds
2024
Unrestricted
funds
2023
Charitable acllvltles
Church activities and fundraising
9,965
16,071
Income from investments
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restrict
funds
funds
2023
2023
Total
2024
2023
Investment income
Interest receivable
1,089
1,089
8,468
1,072
1,072
1,948
8,468
1,948
8,468
1,089
9,557
1,948
1.072
3,020
11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charitable actlvltles
Unrestricted Restricted
funds
funds
Total
2024
Total
2023
Parochial expenses
Church running costs
Fund raising costs
Independent examiner fee
Priest expenses
Wedding. funerals & ashès
Parish shares
200 Club Prizes
7,263
15,269
7,263
21,040
7,843
21,744
451
1,866
4,320
3,572
63,218
690
5,771
2,400
4,104
1.411
66,110
779
2.400
4,104
1,411
66,110
779
97,336
5,771
103,107
103,704
Analysis by fund
Unrestricted funds
Restricted funds
97,336
97,336
5,771
5,771
97,336
5.771
103,107
Parochlal Church Council
None of the Parochial Church Council (or any persons connected with them) received any remuneration or
benefrts from the Council during thé year. Reverend John Simpson received £4,104 as reimbursement for his
expenses.
12-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Net gainsl(losse$l on investments
2024
2023
Revaluation of investments
898
3,373
Fixed asset investments
Investment
asset
Cost or valuation
At 1 January 2024
Valuation changes
39,220
898
At 31 December 2024
40,118
Carrylng amount
At 31 Decémb8r2024
40,118
At 31 December 2023
39.220
10 Creditors: amounts falling due within one year
2024
2023
Accruals and deferred income
1,860
1,320
11 Endowment funds
Endowment funds represent assets which must be held permanently by the Council. Income arising on the
endowment funds can be used in accordance with the objects of the Council and is included as unrestricted
income. Any capital gains or losses arising on the assets form part of the fund.
At 1 January
2024
Gains and
losses
At31
December
2024
Permanent endowments
Davis bequest
39,220
898
40,118
13-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Endowment funds
(Contlnued)
Previous year:
At 1 January
2023
Galns and
losses
At31
December
2023
Permanent endowments
Davis bequest
35,847
3,373
39,220
12 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific condttions by donors as to how they may be used.
At 1 January
2024
Incoming Resources
resources
expended
Transfers
At31
December
2024
Fabric fund
Bells fund
Churchyard fvnd
31,934
11,869
105
15,046)
(535)
(190)
38,757
430
190
31,934
11,974
(5,771)
620
38,757
Previous year:
At 1 January
2023
Incoming
resources
ReSou￿e5
expended
Transfers
At31
December
2023
Fabric fund
Bells fund
Churchyard fund
26,260
206
3,970
6,593
200
{919)
11,666)
(5,250)
31,934
1,260
1,280
30,436
6,793
(7,835)
2,540
31,934
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Unrestrl￿ed funds
The unrestricted fvnds ofthe charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incomlng
resources
Resources
expended
Transfers
At31
December
2024
200 club fund
Friends of Little Missenden
General funds
202
9,178
159,311
2.415
748
91,899
(864)
(1.440)
313
9,926
155,558
196,4721
820
168.691
95,062
(97,336)
(620)
165,797
Previous year:
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
At31
December
2023
200 club fund
Friends of Little Missendèn
General funds
2,245
8,574
53,280
2,344
604
200,053
{4,3871
202
9,178
159,311
(91.482)
(2,540)
64,099
203.001
(95.869)
(2,540)
168.691
14 Analysis of net assets between funds
Unrestricted
funds
2024
Restrlcted Endowment
funds
funds
2024
2024
Total
2024
At 31 December 2024:
Investments
Currént assetsllliabilities)
40,118
40,118
204,554
165,797
38,757
165,797
38.757
40,118
244,672
15-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST. JOHN THE BAPTIST CHURCH LITTLE MISSENDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Analysls of net assets between funds
(Continued)
Unrestricted
funds
2023
Restricted Endowment
funds
funds
2023
2023
Total
2023
At 31 December 2023:
Investments
Current assetsl{liabilities)
39,220
39,220
200,625
168,691
31,934
168,691
31,934
39,220
239.845
15 Related party transactions
There were no disclosable related paty transactions during the year (2023- none).
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