# **Parish of Tiptree with Tolleshunt Knights and Great Braxted** _**(Formerly Parish of Tolleshunt Knights with Tiptree)**_ ## **Financial Statements of the Parochial Church Council** ## **for the year ended 31 December 2024** Members of the PCC during the year ## **Incumbent:** Rev'd Anne-Marie Renshaw ## **Churchwardens:** Mrs S Gunson Mr M Puttick (Resigned July 2024) ## **Other Members** (elected at special parish meeting 14 January 2024) Rev'd E Barnes Mrs W Borgartz Mr I Calvert Mrs S Copsey Mr C Eastbrook Mrs L Eastbrook (Resigned January 2025) Rev'd C Eaton Mr D Eaton Mrs J Hornett Mr K Hornett Rev'd C Newmarch Miss A Renshaw Mrs D Webb Mrs A Weston Mr E Wilson ## **Deanery Synod Members** Mr M Borgartz Mrs P Swindle Dr H Toms - Reader ## **Ex Officio Members** Dr H Toms - Reader Rev J Crompton Battersby (to February 2024) The attached financial statements were approved and signed by the PCC on 27 March 2025 Charity number: 1154944 ## **Parish of Tiptree with Tolleshunt Knights and Great Braxted** _**(Formerly Parish of Tolleshunt Knights with Tiptree)**_ ## **Financial Statements Of the Parochial Church Council** |Annual report|1 – 3| |---|---| |Financial Statement – Receipts & Payments Account|4| |Statement of Assets and Liabilities|5| |Notes to the Financial Statements|6 – 12| |Independent Examiner’s Report|13| For a report on the proceedings of the PCC and other Church activities please see the separate report booklet ## **Parish of Tiptree with Tolleshunt Knights and Great Braxted** _**(Formerly Parish of Tolleshunt Knights with Tiptree)**_ **Annual Report Year ended 31 December 2024** ## **Administrative Information** St. Luke’s Church is situated in the parish of Tolleshunt Knights with Tiptree and is part of the Witham Deanery in the Diocese of Chelmsford within the Church of England. On 1 January 2024 the Parish of Tolleshunt Knights with Tiptree merged with the Parish of All Saints Great Braxted to become The Parish of Tiptree with Tolleshunt Knights and Great Braxted. The correspondence address is c/o The Rectory, Rectory Road, Tiptree, Essex. The Parochial Church Council (PCC) is registered as a charity with the Charity Commission. The charity number is 1154944. ## **Structure, governance and management** The method of appointment of PCC members is set out in the Church Representation Rules. All Church members are encouraged to register on the Electoral Roll and stand for election to the PCC. Members of the PCC are either ex officio or elected at the Annual Parish Meeting. Members may be Co-opted to fill casual vacancies. The PCC members who have served from 1 January 2024 to the date of this report are shown on the front cover of this report. PCC members serve a 3 year term and one third are elected each year. Deanery Synod members are elected for 3 years. Clergy, readers and churchwardens are ex officio members. The current PCC was elected at a special Parochial Church meeting on 14 January 2024 following the merger with Great Braxted. ## **Teams** In addition to the main PCC, there are also teams established by the PCC to look at certain matters and report back to the main PCC meeting. ## _Standing Committee_ This is the only committee required by law. It has power to transact business of the PCC between its meetings, subject to any directions given by the Council. ## _Fabric Team_ This team has responsibility for all aspects of the maintenance and upkeep of the Church Fabric. ## _Worship and Discipleship Team_ This team meets to review all aspects of our worship. ## _Friends of St Luke’s_ This team has been formed to launch a Friends Group to provide resources and support to the parish by way of social & fundraising events involving the wider community. ## _Youth Work Team_ This team coordinates our outreach to young people within the churches of Tiptree and the wider community. ## _Stewardship and Finance Team_ This team receives regular financial updates, reviews income and expenditure and coordinates the PCC’s stewardship scheme. ## **Objectives and activities** The PCC has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish of Tiptree with Tolleshunt Knights and Great Braxted the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for St. Luke’s Church, the Churchyard and Church extension, Tiptree; All Saints Church and Churchyard, Great Braxted together with the graveyard at Tolleshunt Knights. The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community. We have good links with our fellow churches in the village and with the local schools. Our extension is in regular use by both church groups and other groups from the wider community. 1 **Parish of Tiptree with Tolleshunt Knights and Great Braxted Annual Report Year ended 31 December 2024 – continued** ## **Achievements and performance** ## _**Church attendance**_ All are welcome to attend our regular services. As of May 2025 there are 85 parishioners on the Church Electoral Roll, 6 of whom are not resident within the parish. A complete revision of the electoral roll took place in 2025. The average weekly attendance at Sunday services, including children, is approximately 65. As well as our regular services we enable our communities to celebrate and thank God at the milestones of the journey through life. Attendance over Christmas 2024 at all services, was 418 at Tiptree and 54 at Great Braxted. We also hosted carol services for three primary schools. The attendance at these was 598. We also host services for our village schools at Christmas and Easter and at other times throughout the year. We have good links with St Lukes Church of England Primary School next door to St Luke’s Church. ## **Review of the Year** There is a separate report booklet with reports from various groups at St. Luke’s. Throughout the year PCC Members where relevant have had DBS checks. All PCC members have completed the basic safeguarding awareness course. The PCC has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have due regard to the House of Bishops’ guidance on safeguarding and vulnerable adults. Details of PCC membership are at the front of this report. Following the merger of the two parishes a new PCC was elected at a special Parish Meeting on 14 January 2024. At each PCC meeting regular reports are received regarding safeguarding, finance and from the various PCC teams. During the year the PCC reviewed, and updated where necessary, the various PCC policy documents. Café Church has continued every 2 months on the second Sunday. A welcome team has set up to greet people on Sunday Mornings. In their January 2024 meeting the PCC discussed the Church of England Living and Love and Faith materials which will be discussed further by the worship team. Messy Church has continued to thrive. Following an electrical inspection during the year, it was identified that we would require some work to be done. Specifications are in the process of being drawn up in order that quotes can be obtained. During the year the sound system gave cause for concern and it was agreed to update it for a more modern digital option using money received as a legacy. The PCC is planning a vision day later on in 2025. In the latter part of 2024 discussions started within the Witham Deanery as to the organisation of parishes with current vacancies so as to maximise available clergy resources. A plan to create a team of 18 parishes was agreed at the February 2025 Deanery Synod meeting and will now go forward for the necessary legal processes and approval. Friends of St Luke’s (FoSL) have continued to hold events such as concerts, craft fairs and a Christmas Tree festival. Some of these are a joint effort with Farleigh Hospice. 2 **Parish of Tiptree with Tolleshunt Knights and Great Braxted Annual Report Year ended 31 December 2024 – continued** ## **Financial review** Our total income on all funds during the year was £136,094 compared to £118,168 in 2023 although the 2024 figures include Great Braxted for the first time. Our total stewardship income has increased slightly by £1,857 over 2023 although for St Luke’s there has been a fall of £2,121. Our income from letting the extension was up £2,009 over 2023 to £29,456 and is a major contributor to our funds. Funds raised by Friend’s of St. Luke’s (FoSL) totalled £7,137 in the year. Our total expenditure for the year was £138,565 (2023: £116,120). General fund expenditure was £123,900 for St Luke’s and £11,933 for Great Braxted. (2023: £114,600). Our contribution to the Diocese towards the costs of providing the stipends and housing for the clergy and providing the support and infrastructure of the Diocese was £64,977 (2023: St Luke’s £53,610) £57,977 for St Luke’s was paid in full, £7,000 of Great Braxted’s allocation of £10,763 was paid. The major cost over the year related to energy. In 2023 our total energy cost was £20,159. In 2024 this was £22,853. To illustrate the increase in recent years, in 2019 pre covid our total energy cost at St Luke’s was £5,612. The expenses of the team administrator and other direct costs are recharged to the other team parishes in proportion to their Parish share. At the end of the year £6,989 (2023: £4,065) was still owing. This has all been received in 2025. The net result for the year is an excess of payments of over receipts of £2,472 over all funds of which unrestricted funds showed an excess of payments over receipts of £16,869. The total of unrestricted general funds carried forward is £119,761 in respect of Tiptree and £2,657 in respect of Great Braxted. ## **Reserves policy** It is the policy of the PCC to maintain a balance on unrestricted funds (if possible) which equates to approximately 6 months unrestricted payments to cover emergency situations which may arise from time to time. The balance of £119,761, which includes designated funds meets this target. ## **Volunteers** We would like to thank all the volunteers who work so hard to make our church the vibrant community it is, and who work behind the scenes to maintain the fabric of the church, provide administrative support and do all the unseen jobs that need to be done. Approved by the PCC on 27 March 2025 and signed on their behalf. Rev’d A L Renshaw Chairman 27 March 2025 3 ## **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024** |**Receipts & Payments Account**
**Note**
**Receipts**
_Voluntary income_
2(a)
_Church activities_
2(b)
_Activities for generating funds_
2(c)
_Income from investments_
2(d)
_Other incoming resources_
2(e)
**Total receipts**
**Payments**
_Church activities_
3(a)
_Cost of generating funds_
3(b)
**Total payments**
**Adjustment 1 January 2024 to**
**introduce Great Braxted**
**balances**
**Cash and bank current/deposit**
**accounts at 1 January 2024**
**Cash and bank current/deposit**
**accounts at 31 December 2024**
**_2023_**
**_Receipts_**
_Voluntary income_
_Church activities_
_Activities for generating funds_
_Income from investments_
_Other incoming resources_
**_Total receipts_**
**_Payments_**
_Church activities_
_Cost of generating funds_
**_Total payments_**
**_Transfer_**
**_Cash and bank current/deposit_**
**_accounts at 1 January 2023_**
**_Cash and bank current/deposit_**
**_accounts at 31 December 2023_**
**Excess of receipts over**
**_Excess of receipts over_**|**Restricted**
**funds**
**(note 4)**
**£**
-
10,000.00
-
-
-|**Friend's of**
**St. Luke's**
**£**
1,852.00
-
5,284.82
-
-|**Great**
**Braxted**
**£**
9,149.68
2,776.00
-
-
-|**unrestricted**
**funds**
**£**
53,067.79
8,601.70
32,548.57
1,795.68
11,017.28|**TOTAL**|**FUNDS**| |---|---|---|---|---|---|---| ||||||**2024**
**£**
64,069.47
21,377.70
37,833.39
1,795.68
11,017.28|**2023**
**£**
57,922.00
8,947.16
37,111.39
1,235.15
12,952.41| ||10,000.00|7,136.82|11,925.68|107,031.02|136,093.52|118,168.11| ||711.90
-|-
2,019.89|11,933.25
-|123,900.13
-|136,545.28
2,019.89|114,600.05
1,519.69| ||711.90|2,019.89|11,933.25|123,900.13|138,565.17|116,119.74| ||9,288.10
3,014.88|5,116.93
(1,008.01)|(7.57)
2,664.81|(16,869.11)
136,630.56|(2,471.65)
2,664.81
138,637.43|2,048.37
-
136,589.06| ||12,302.98|4,108.92|2,657.24|119,761.45|138,830.59|138,637.43| |||||||| ||**£**
_-_
_-_
_-_
_-_
_-_|**£**
_330.60_
_-_
_6,920.44_
_-_
_-_||**£**
_57,591.40_
_8,947.16_
_30,190.95_
_1,235.15_
_12,952.41_|**_2023_**
**£**
_57,922.00_
_8,947.16_
_37,111.39_
_1,235.15_
_12,952.41_|**_2022_**
**£**
_52,353.13_
_8,994.65_
_23,502.29_
_392.97_
_7,711.87_| ||_-_|_7,251.04_||_110,917.07_|_118,168.11_|_92,954.91_| ||_-_
_-_|_-_
_1,519.69_||_114,600.05_
_-_|_114,600.05_
_1,519.69_|_100,350.12_
_212.86_| ||_-_|_1,519.69_||_114,600.05_|_116,119.74_|_100,562.98_| ||_-_
_-_
_3,014.88_|_5,731.35_
_(6,739.36)_||_(3,682.98)_
_-_
_140,313.54_|_2,048.37_
_-_
_136,589.06_|_(7,608.07)_
_-_
_144,197.13_| ||_3,014.88_|_(1,008.01)_||_136,630.56_|_138,637.43_|_136,589.06_| 4 ## **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **STATEMENT OF ASSETS AND LIABILITIES** ## **As at 31 December 2024** |**Monetary assets**
Cash in hand
Cash at bank
- Current account
- No 2 current account
- 60 Day Notice Account
- Organ Fund High Interest Account
- Spooner Legacy High Interest Account
- Remembrance Account
- Great Braxted bank account
Total of cash and bank (note 3)
_2023_
Church furnishings are included in the Inventory
**Debtors**|**General**
**Funds**
**£**
890.00
28,013.72
8,825.90
50,000.00
30,589.86
1,441.97
-|**Restricted**
**Funds**
**£**
12,302.98|**Friend's of**
**St. Luke's**
**£**
-
4,108.92|**Third**
**Parties**
**£**
29,744.49|**Totals**|**Totals**| |---|---|---|---|---|---|---| ||||||**2024**
**£**
890.00
74,170.11
8,825.90
50,000.00
30,589.86
1,441.97
-|**2023**
**£**
890.00
47,461.45
10,815.88
50,000.00
30,136.52
1,420.61
3,474.89| ||119,761.45
2,657.24|12,302.98|4,108.92|29,744.49|165,917.84
2,657.24|144,199.35
-| ||122,418.69|12,302.98|4,108.92|29,744.49|168,575.08|144,199.35| |||||_5,561.92_||_144,199.35_| The following costs included in expenses were due for reimbursement from other parishes in the team. |Clergy expenses and administrator costs
**Liabilities**
The following expenses which were incurred in 2024 were paid in 2025.
Organists fees
Clergy expenses
**Assets**
**Investments and funds held by the Diocese:**
**Capital and income accounts:**
**Rev R S N Lees Fund:**
**Capital and Income reinvested:**
73.37 shares held - value at 31 December 2024
**Rose West Legacy**
Capital: 150 shares - value at 31 December 2024|6,989.40|4,065.22| |---|---|---| ||665.00
266.54|670.00
250.08| ||931.54|920.08| ||1,696.60
3,468.40|1,614.49
3,390.80| ||5,165.00|5,005.29| The financial statements were approved by the PCC on 27 March 2025 and signed on their behalf: **Revd A L Renshaw M D Borgartz** PCC Chairman Treasurer 5 **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024** ## **1 ACCOUNTING POLICIES** The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts & Payments basis. ## **Funds** General funds represent the funds of the PCC that are not subject to any special restriction regarding their use and are available for application on the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. Where money has been received which has restrictions on how it may be spent, this is identified as a restricted fund and the reasons for the restriction noted. The bank balances in respect of these funds are shown separately. The accounts include monetary transactions, assets and liabilities for which the PCC can be held responsible. 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. Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid. ## **Statement of Assets and Liabilities** The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilities: - Movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal. - Land and buildings held on behalf of the PCC. - Other fixtures, fittings and office equipment where the PCC is free to dispose of such assets without faculty and where the original cost exceeded £1000. The following assets are recognised and a monetary value given as part of the description in the Statement of Assets and Liabilities: - Amounts owing to The PCC. - Legacies where formal notification of entitlement and amount has been received at 31 December by the PCC. - Investments held beneficially by the PCC. Closing bank balances as shown in the receipts and payments account. The following liabilities are recognised in the Statement of Assets and Liabilities - Any loans or overdrafts advanced to the PCC - Creditors for goods and services where the supply has been received at 31 December. ## **Legacies** The PCC regards all legacies left to St Luke’s Church as a gift to be gratefully received and wisely used. When a legacy is given for a specific purpose the PCC are required to use the legacy for this purpose. Where no restriction is placed on a legacy the money will be put into a designated fund within the General Fund of the PCC accounts to be used for a specific purpose or purposes. This purpose will be decided by the PCC following recommendations from the Finance and Stewardship Team or the Standing Committee. - **2** The expenses paid to clergy may include a small immaterial proportion, which relates to their function as PCC members. PCC members receive reimbursement of certain legitimate expenses incurred. No PCC member receives any payment as a direct result of their being on the PCC. C Eastbrook (deputy churchwarden) receives fees from the PCC in respect of his duties as organist. The fees are set independently by the PCC in line with recommended fees from the Royal School of Church Music. 6 ## **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **NOTES TO THE FINANCIAL STATEMENTS - continued For the year ended 31 December 2024** |**2**
**Receipts**
**2(a)** **_Voluntary income_**
Planned giving:
Income tax recoverable on Gift Aid
Stewardship
Collections (open plate) at all services
Special collections
Votive candles
Wall safe - cards
Grants
Subscriptions
Donations, appeals etc.
**2(b)****_Church activities_**
Fees
Legacies
Memorial plaques
Heating charges
Open Door income
**2(c)** **_Activities for generating funds_**
Fund raising events:
Beverley Brothers
Jazz evenings
70's Evening
Refreshments at events
Police Choir
Sundry events
Harvest Fayre
Barn Dance
Christmas Tree Festival/Bazaar
60's Evening
Hexacordia
Pudding evening
Cancer event
Quiz nights
Games afternoons
Extension fees
Church hire
Rent
Printing income
Messy Church
Advertising Income
**2(d)****_Income from investments_**
Dividends receivable
Interest received
**2(e)** **_Other incoming resources_**
Team refunds
Miscellaneous income
**Total Receipts**|**Restricted**
**Funds**
**(note 4)**
**£**|**Friend's of**
**St. Luke's**
**£**
252.00
1,600.00|**Great**
**Braxted**
**£**
4,117.28
3,978.00
1,004.40
50.00|**Unrestricted**
**funds**
**£**
6,020.48
38,940.00
3,927.85
608.87
425.43
-
200.00
2,945.16|**TOTAL FUNDS**|**TOTAL FUNDS**| |---|---|---|---|---|---|---| ||||||**2024**
**£**
10,137.76
42,918.00
4,932.25
608.87
425.43
-
200.00
252.00
4,595.16|**2023**
**£**
8,513.71
41,061.00
3,987.04
460.21
391.39
36.67
1,055.00
288.00
2,128.98| ||-|1,852.00|9,149.68|53,067.79|64,069.47|57,922.00| ||10,000.00||2,776.00|5,947.00
1,000.00
670.00
910.00
74.70|8,723.00
11,000.00
670.00
910.00
74.70|7,563.00
-
640.00
630.00
114.16| ||10,000.00|-|2,776.00|8,601.70|21,377.70|8,947.16| |||914.90
524.84
640.00
333.67
895.15
513.16
933.00
530.10||-
-
145.40
-
-
29,456.00
2,262.00
-
374.40
310.77
-|-
914.90
-
524.84
-
-
-
640.00
333.67
895.15
-
145.40
513.16
933.00
530.10
29,456.00
2,262.00
-
374.40
310.77
-|573.00
1,444.70
622.21
994.53
815.00
391.00
307.00
-
383.00
-
430.00
-
-
960.00
-
27,447.25
1,868.00
60.00
282.94
352.76
180.00| ||-|5,284.82|-|32,548.57|37,833.39|37,111.39| |||||94.13
1,701.55|94.13
1,701.55|92.69
1,142.46| ||-|-|-|1,795.68|1,795.68|1,235.15| |||||10,409.49
607.79|10,409.49
607.79|12,491.20
461.21| ||-|-|-|11,017.28|11,017.28|12,952.41| ||10,000.00|7,136.82|11,925.68|107,031.02|136,093.52|118,168.11| 7 ## **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **NOTES TO THE FINANCIAL STATEMENTS - continued For the year ended 31 December 2024** |**Restricted**
**Funds**
**Friend's of**
**3**
**Payments**
**(note 4)**
**St. Luke's**
**£**
**£**
**3(a)** **_Church Activities_**
Diocesan parish share
_Clergy expenses:_
Rector travel
Other clergy travel
Rector telephone
Other clergy telephone
Clergy & admin costs
_Church expenses:_
Heat, light, water and insurance
Maintenance & equipment
Altar services
Music, choir and organists
Upkeep of churchyard - general
711.90
Upkeep of churchyard - Tolleshunt Knights
_Extension expenses:_
Heat, light, water and insurance
Maintenance
Cleaning wages
Cleaning materials
Equipment
Telephone
Sunday School & youth
Christmas tree
Professional fees
Miscellaneous expenses
Books and publications
_Missionary and charitable giving:_
Church overseas
- Bishop's Lent Appeal
Relief and development agencies
- Christian Aid Gaza Appeal (Special collection)
Home missions and other Church societies and organisations
- TYPO
- Bishops Discretionary fund
- LMDC Charity (Special collection)
- Children's Society (Christingle collection)
Secular charities
- Little Haven Children's Hospice
_Church management and administration_
Bank charges
Administrator costs
Postage, stationery and printing
Gifts
Memorial plaques
Other telephone expenses
711.90
-
**3(b)****_Costs of generating funds_**
FoSL event costs
2,019.89
-
2,019.89
**Total payments**
711.90
2,019.89|**Restricted**
**Funds**
**Friend's of**
**3**
**Payments**
**(note 4)**
**St. Luke's**
**£**
**£**
**3(a)** **_Church Activities_**
Diocesan parish share
_Clergy expenses:_
Rector travel
Other clergy travel
Rector telephone
Other clergy telephone
Clergy & admin costs
_Church expenses:_
Heat, light, water and insurance
Maintenance & equipment
Altar services
Music, choir and organists
Upkeep of churchyard - general
711.90
Upkeep of churchyard - Tolleshunt Knights
_Extension expenses:_
Heat, light, water and insurance
Maintenance
Cleaning wages
Cleaning materials
Equipment
Telephone
Sunday School & youth
Christmas tree
Professional fees
Miscellaneous expenses
Books and publications
_Missionary and charitable giving:_
Church overseas
- Bishop's Lent Appeal
Relief and development agencies
- Christian Aid Gaza Appeal (Special collection)
Home missions and other Church societies and organisations
- TYPO
- Bishops Discretionary fund
- LMDC Charity (Special collection)
- Children's Society (Christingle collection)
Secular charities
- Little Haven Children's Hospice
_Church management and administration_
Bank charges
Administrator costs
Postage, stationery and printing
Gifts
Memorial plaques
Other telephone expenses
711.90
-
**3(b)****_Costs of generating funds_**
FoSL event costs
2,019.89
-
2,019.89
**Total payments**
711.90
2,019.89|**Restricted**
**Funds**
**Friend's of**
**3**
**Payments**
**(note 4)**
**St. Luke's**
**£**
**£**
**3(a)** **_Church Activities_**
Diocesan parish share
_Clergy expenses:_
Rector travel
Other clergy travel
Rector telephone
Other clergy telephone
Clergy & admin costs
_Church expenses:_
Heat, light, water and insurance
Maintenance & equipment
Altar services
Music, choir and organists
Upkeep of churchyard - general
711.90
Upkeep of churchyard - Tolleshunt Knights
_Extension expenses:_
Heat, light, water and insurance
Maintenance
Cleaning wages
Cleaning materials
Equipment
Telephone
Sunday School & youth
Christmas tree
Professional fees
Miscellaneous expenses
Books and publications
_Missionary and charitable giving:_
Church overseas
- Bishop's Lent Appeal
Relief and development agencies
- Christian Aid Gaza Appeal (Special collection)
Home missions and other Church societies and organisations
- TYPO
- Bishops Discretionary fund
- LMDC Charity (Special collection)
- Children's Society (Christingle collection)
Secular charities
- Little Haven Children's Hospice
_Church management and administration_
Bank charges
Administrator costs
Postage, stationery and printing
Gifts
Memorial plaques
Other telephone expenses
711.90
-
**3(b)****_Costs of generating funds_**
FoSL event costs
2,019.89
-
2,019.89
**Total payments**
711.90
2,019.89|**Great**
**Braxted**
**£**
7,000.00
1,408.46
2,758.36
241.00
480.40
45.03|**Unrestricted**
**funds**
**£**
57,977.00
1,125.60
1,482.47
473.26
185.64
9,968.96
6,921.74
1,036.45
4,000.03
367.88
80.00
13,435.91
1,636.77
3,363.28
1,212.94
1,629.29
827.77
-
-
165.00
1,988.14
670.34
22.92
120.00
1,500.00
254.28
92.90
118.77
121.13
9,987.58
2,602.49
9.95
491.64
30.00|**TOTAL**|**FUNDS**| |---|---|---|---|---|---|---| ||||||**2024**
**£**
64,977.00
1,125.60
1,482.47
473.26
185.64
1,408.46
12,727.32
7,162.74
1,036.45
4,480.43
1,079.78
80.00
13,435.91
1,636.77
3,363.28
1,212.94
1,629.29
827.77
-
-
165.00
1,988.14
670.34
22.92
120.00
1,500.00
-
254.28
92.90
118.77
121.13
9,987.58
2,647.52
9.95
491.64
30.00|**2023**
**£**
53,610.00
979.55
2,614.39
352.80
747.36
-
10,752.18
1,789.89
1,080.02
3,040.07
423.40
1,900.00
13,281.36
1,819.17
2,837.47
926.30
583.97
762.40
29.99
160.00
35.00
2,575.39
294.89
-
-
1,250.00
236.92
-
38.72
184.57
119.27
9,311.40
2,164.19
40.00
629.38
30.00| ||711.90|-|11,933.25|123,900.13|136,545.28|114,600.05| |||2,019.89|||2,019.89|1,519.69| ||-|2,019.89|-|-|2,019.89|1,519.69| ||711.90|2,019.89|11,933.25|123,900.13|138,565.17|116,119.74| 8 ## **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **NOTES TO THE FINANCIAL STATEMENTS - continued For the year ended 31 December 2024** ## **4 Restricted funds** |**Restricted Funds Receipts**
**_Voluntary income_**
Legacy
**Total Receipts**
**Restricted Funds Payments**
**_Church activities_**
Churchyard
**Total payments**
Choir
Hymn books
Sanctuary robes
Ministry fund
**Cash and bank accounts at 31**
**December 2024**
**Cash and bank accounts at 1 January**
**2024**
**Excess of receipts over**
**payments/(payments over receipts)**|**Tawell**
**Legacy**
**£**|**Organ**
**Fund**
**£**|**Cathcart**
**Legacy**
**£**
10,000.00|**Other**
**£**
-
-
-
-
-
1,092.88
1,092.88
300.00
196.10
138.78
458.00
1,092.88|**2024**
**2023**
**£**
**£**
10,000.00
-
10,000.00
-
10,000.00
-
711.90
-
711.90
-
711.90
-
9,288.10
-
3,014.88
3,014.88
12,571.88
12,302.98
3,014.88
2146.88
-
**TOTAL FUNDS**| |---|---|---|---|---|---| ||||||**2024**
**£**
10,000.00| ||-|-|10,000.00||10,000.00| ||-|-|10,000.00||10,000.00| ||711.90||||711.90| ||711.90|-|-||711.90| ||711.90|-|-||711.90| ||(711.90)
825.00|-
1,097.00|10,000.00||9,288.10
3,014.88| ||113.10|1,097.00|10,000.00||12,302.98| ||||||-| ## **Restricted Funds** The restricted funds shown above and their restrictions are: ## _**Tawell Legacy**_ This fund represents a legacy left to the Rector and Churchwardens of St. Luke's by the late Mrs P E Tawell for the maintenance of the Church and graveyard with the wish that the graves and gravestones of herself and her family are kept in good order. ## _**Organ Fund**_ This fund represents donations given for maintenance of the organ. ## _**Cathcart Legacy**_ This represents a legacy left by the late K Cathcart to be used on the Church building. ## _**Other**_ This represents sundry small restricted fund balances held from time to time. ## _**Hymn Books**_ This fund represents monies raised towards the replacement of the hymn book used in services. ## _**Sanctuary robes**_ This fund represents monies raised towards the replacement of robes for Servers. ## _**Choir**_ This represents money left to the choir in a legacy. ## _**Ministry Fund**_ This fund represents monies arising from the retirement of J Leaworthy and which are to be used to provide grants for those undertaking further study for ministry. 9 ## **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **NOTES TO THE FINANCIAL STATEMENTS - continued For the year ended 31 December 2024** |**5**
**General Fund**
The general fund is made up of the following:
- General fund
5(a)
- Great Braxted general fund
5(o)
Funds designated by the PCC
- Spooner legacy
5(b)
- Tabner legacy
5(d)
- Remembrance fund
5(c)
- Organ fund
5(e)
- Everitt legacy
5(f)
- Wilkinson legacy
5(g)
- East Legacy
5(h)
- Sorrell Legacy
5(i)
- Taylor Legacy
5(j)
- Butler Legacy
5(k)
- Roof fund
5(l)
- Rector Discretionary Fund
5(m)
- Musical Events
5(n)
- Hylands legacy
5(p)
a)
_General fund_
Balance brought forward
Excess of receipts over payments/(payments over receipts) for year
Transfer (to)/from Hylands legacy
Transfer (to)/from Everitt legacy
Transfer (to)/from East legacy
Transfer (to)/from Wilkinson legacy
Transfer (to)/from Remembrance fund
Balance carried forward
b)
_Spooner legacy_
Balance brought forward
Transfer from/(to) general fund
Balance carried forward
c)
_Remembrance fund_
Balance brought forward
Transfer from/(to) general fund
Balance carried forward
d)
_Tabner Legacy_
Balance brought forward
Transfer from/(to) general fund
Balance carried forward
e)
_Organ Fund_
Balance brought forward
Transfer from General Fund re Weaver Legacy
Balance carried forward
f)
_Everitt Legacy_
Balance brought forward
Transfer (to)/from general fund - Extension blinds
Balance carried forward|**2024**
**£**
(63,489.45)
2,657.24
1,185.40
2,812.94
4,078.25
30,000.00
33,078.53
-
-
1,000.00
17,301.66
1,195.62
81,598.50
5,000.00
5,000.00
1,000.00|**2023**
**£**
(47,516.98)
1,185.40
2,812.94
3,474.89
30,000.00
34,578.53
500.00
500.00
1,000.00
17,301.66
1,195.62
81,598.50
5,000.00
5,000.00
-| |---|---|---| ||122,418.69|136,630.56| ||(47,516.98)
(16,869.11)
(1,000.00)
1,500.00
500.00
500.00
(603.36)|(43,740.04)
(3,682.98)
-
-
-
-
(93.96)| ||(63,489.45)|(47,516.98)| ||1,185.40
-|1,185.40
-| ||1,185.40|1,185.40| ||3,474.89
603.36|3,380.93
93.96| ||4,078.25|3,474.89| ||2,812.94
-|2,812.94
-| ||2,812.94|2,812.94| ||30,000.00
-|30,000.00
-| ||30,000.00|30,000.00| ||34,578.53
(1,500.00)|34,578.53
-| ||33,078.53|34,578.53| 10 **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **NOTES TO THE FINANCIAL STATEMENTS - continued For the year ended 31 December 2024** |**5**
**General Fund (continued)**
g)
_Wilkinson Legacy_
Balance brought forward
Transfer (to)/from general fund - outside lights
Balance carried forward
h)
_East Legacy_
Balance brought forward
Transfer (to)/from general fund - outside lights
Balance carried forward
i)
_Sorrell Legacy_
Balance brought forward
Transfer (to)/from general fund
Balance carried forward
j)
_Taylor Legacy_
Balance brought forward
Transfer (to)/from general fund
Balance carried forward
k)
_Butler Legacy_
Balance brought forward
Transfer (to)/from general fund
Balance carried forward
l)
_Roof Fund_
Balance brought forward
Transfer (to)/from general fund
Balance carried forward
m) _Rector Discretionary Fund_
Balance brought forward
Transfer (to)/from general fund
Balance carried forward
n)
_Musical Events_
Balance brought forward
Transfer (to)/from general fund
Balance carried forward
o)
_Great Braxted General Fund_
Balance introduced 1 January 2024
Excess of receipts over payments/(payments over receipts) for year
Balance carried forward
p)
_Hylands Legacy_
Transfer (to)/from general fund
Balance carried forward|**2024**
**£**
500.00
(500.00)|**2023**
**£**
500.00
-| |---|---|---| ||-|500.00| ||500.00
(500.00)|500.00
-| ||-|500.00| ||1,000.00
-|1,000.00
-| ||1,000.00|1,000.00| ||17,301.66
-|17,301.66
-| ||17,301.66|17,301.66| ||1,195.62
-|1,195.62
-| ||1,195.62|1,195.62| ||81,598.50
-|81,598.50
-| ||81,598.50|81,598.50| ||5,000.00
-|5,000.00
-| ||5,000.00|5,000.00| ||5,000.00
-|5,000.00
-| ||5,000.00|5,000.00| ||2,664.81
(7.57)|| ||2,657.24|| ||1,000.00|| ||1,000.00|| 11 ## **PARISH OF TIPTREE WITH TOLLESHUNT KNIGHTS AND GREAT BRAXTED** _**(Formerly Parish Of Tolleshunt Knights with Tiptree)**_ **NOTES TO THE FINANCIAL STATEMENTS - continued For the year ended 31 December 2024** ## **6 Amounts held on behalf of third parties** |**mounts held on behalf of third parties**||| |---|---|---| |- Mothers and toddlers
- Foodbank
- Key deposits
- Diocese of Chelmsford
- Witham Deanery MOF Grant|**2024**
**£**
1,150.06
5,276.43
140.00
504.00
22,674.00|**2023**
**£**
774.59
4,193.33
140.00
454.00
-| ||29,744.49|5,561.92| ## **7 Restricted income** The PCC receives certain income on the understanding that it is used towards the maintenance of the Churchyard and in the case of legacies the graves of the legatees. These amounts during the year were: |the year were:||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Income from investments held on behalf of the PCC by the Central Board||| |of Finance from the following:||| |Rose West Legacy|94.13|92.69| 12 ## **Independent Examiner's Report to the PCC of the Parish of Tiptree with Tolleshunt Knights and Great Braxted** I report on the accounts of the PCC for the year ended 31 December 2024, which are set out on pages 4 to 12. ## **Respective responsibilities of the PCC and examiner** The members of the PCC are responsible for the preparation of the financial statements. The PCC members consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is required. It is my responsibility to: - Examine the accounts under section 145 of the Charities Act: - To follow procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and - To state whether particular matters have come to my attention. ## **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 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 you as 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 financial statements 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 material matters have come to my attention which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts do not accord with the accounting records I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. J Wyncoll ACA Willow House 110 Maldon Road Tiptree 9 May 2025 13