THE PARISH OF ALL SAINTS’, BRAUNSTON
Registered Charity number 1173187
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[st ] DECEMBER 2024
Team Rector with special responsibility for Braunston during 2024.
Rev. Kathryn Evans The Rectory 71, High Street. Braunston NN11 7HS
PCC Secretary:
Dr.Fergus McCloghry 42 Greenway Braunston NN11 7JT
Bank
Lloyds Bank 18 High Street, Daventry NN11 4HT
Independent Examiner
Dr G Waghorn 15 Greenway, Braunston, Daventry NN11 7HP
THE PARISH CHURCH OF ALL SAINTS’, BRAUNSTON ANNUAL REPORT FOR THE YEAR ENDING 31 DECEMBER 2024
The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.
The PCC at Braunston has the responsibility of co-operating with the Team Rector to promote, in this ecclesiastical parish, the whole mission of the Church – pastoral, evangelistic, social and ecumenical. It also has the responsibility of maintaining the fabric of the church.
The PCC accepts the House of Bishops’ safeguarding guidance, both policies and practice, and it publishes and regularly reviews its Safeguarding Policy.
The Mission Statement agreed by the PCC states that: “We are here to love and serve God within our community and in the world.”
MEMBERSHIP
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. During 2024 the following served as members of the PCC.
| the PCC. | |||
|---|---|---|---|
| Team Rector: | Rev, Kathryn Evans | The Rectory, 71, High Street, Braunston NN11 7HS | |
| Churchwardens | |||
| Mr P Milner Mrs.Mariann Holloway |
Deanery Synod Representative, Churchwarden |
||
| Other Members: |
Mrs. A Parker-Tyler Rev. J Stevenson Mr J Harding Mr P Hobbs Mrs R Morgan Dr F McCloghry Rev. Rob Rogers |
Reader and Lay Chairman of PCC Treasurer Safeguarding Officer |
THE PCC AND COMMITTEES
PCC meetings were held in February, March, June, September and December. The Annual Parochial Church Meeting was held on 25[th] . May 2025.
As well as acting on a broad range of issues affecting the church and the wider community, the PCC received regular
Treasurer’s reports and reports on the church’s fabric as well as reports from representatives of the Deanery Synod and Friends of All Saints’ Church. Attendance at meetings throughout the year averaged 90%.
Throughout the year, the PCC has had regard to the guidance issued by the Charity Commission on public benefit.
CHURCH SERVICES AND ATTENDANCE
The pattern of services remained the same. All Saints would host the 1[st] and 3[rd] service of the month and Ashby the 2[nd] and Welton the 4[th] . The 5[th] Sundays were be arranged separately. The main service on the third Sunday is a family service. On the third Sunday a 9.00 am Book of Common
Prayer communion has been introduced. This cycles between the three churches. Evening prayer is now held at Ashby on Tuesdays, Morning Prayer at Welton on Wednesdays and a Celtic Morning Prayer at Braunston on Saturdays,
The Eucharist can now be received in both kinds using the common cup or by intinction by the priest. Attendance at Braunston
At All Saints Braunston:
There were 16 Sunday Holy communion services (attendance averaging 36 adults and 4 children (excluding special services eg. Baptisms from average)), and 4 Book of Common prayer communion services.
There were 12 All Age Sunday morning services. (attendance averaging 32, and 4 children (again excluding baptisms etc)) There was I confirmation during the year. There were 10 baptisms mainly during Family services.
There were no weddings, and there were 11 funerals. There were no burials and 4 interments of ashes. There were 2 memorial services.
Prayer and Praise continued alternate months but has now moved to Holy Cross, Daventry. Communion (by extension) has been held at Astley Hall 12 times during the year.
Each church in the benefice celebrated Harvest, Remembrance and Christmas individually. At Christmas there were a carol service, Crib service Midnight Mass and Christmas Day service.
REVIEW OF THE YEAR
There has been a gradual growth in the church this year and the introduction of new opportunities to worship. The average attendance quoted for last year did not exclude Baptisms and other special services) Tiny Treasures is thriving.
Several events were held including a Last Night of the Proms and a Christmas extravaganza with the Coventry Brass Band.
There was a Sunday Service at the marina on the weekend of the Historic Boat show.
Mission
In line with the expresses view at the last APCM the PCC has planned a balanced budget. This means that 10% of income has not been set aside for charitable giving, nor has the full Parish share to the diocese been paid.
The church’s mission to children and young people is acknowledged as very important and a continuous effort has been made to encourage children and families to become part of Braunston’s regular congregation. Tiny Treasures is continuing to meet regularly. The Rector regularly goes into Braunston School.
The 2 house study groups have also continued.
Presence in the Village
The Church website and its quality is widely recognised. The website being maintained and kept up to date by Kevin Young from Welton. The site contains up to date information and includes generic email addresses for all the main contacts. The Church also has a Facebook page which is an increasing source of communication for all.
The church continues to co-produce the Braunston Village News with the Parish Council. Another initiative which remains popular is the opportunity for individuals to pay to have the church floodlit on a particular date, with many villagers choosing to mark special occasions in this way. This is done on an ad hoc basis but also through “Friends of All Saints”, and is an opportunity for all those who do not necessarily attend the church on a regular basis to contribute to its upkeep. An additional incentive is the ability to view the floodlit church on the worldwide web.
The Community Larder is still operating from the church. The school filled the church for a Christingle service.
Worship
This has been discussed earlier.
Maintenance
The PCC is very grateful for the ongoing support of Friends of All Saints, which has helped finance some of the maintenance work and for the work of Pat Milner and other volunteers in maintaining the building.
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All S.,. ., Ck...k E>raunston THE 2024 ALL SAINTS, TREASURER'S REPORT Final Version Registered Charity No 1173187 Peter Hobbs B. Sc. (Hons), A.A.T.
The 2024 All Saints, Treasurer's Report Financial Review We have now become part of a Benefice with the Churches atwelton and Ashby-St-Ledger. Vicarfs expenses and some of the general sewvice costs are now met by Benetice funds. AIL your giving, fundraising and other Incomes to ALI Saints Church, are retained by All Saints Church. When required each Church contributes to the Benefic8 to COV8r costs . In 2024 Braunston contributed £1,380 towards Benefice expense. In the section "Statement of Financial Activities in Section A" we see the movement8 in the variou8 Fund Types. The Variou8 Fund types are: Unrestrlcted Fund8- General Funds available to b8 usad to 8UPPOrt all the Church's Activlties Deslgnated Funds- These Funds are earmarked for a particularactivity / project. butthe PCC may agree they couLd be used for other activities. R8strlcted Funds- which are assigned to a particular project. If not spent on that project the PCC is obliged to return thosefvnds. In the Section Statement of Financial Activities in Section A" we 8ee that we have spent £222 Unrestricted Funds more than our income. This may appear very good as the Surplus of Income vs Expenditure for Unrestricted funds forthe last fewyears has been as follows:. 2018 2019 2020 2021 2022 2023 +£17K {we had 8 20K legacy in this year) -£7k -£6k sk -£9k -£10k. However this has only been achieved by no longer paying our Parish Share in full. and no longer donating 100/0 of our planned givingto charitable activities. This was a difficult decision taken by the PCC to avoid the depletion of alL our reserves. So in 2024 we have paid £33.000 Parish Share. rather than the £46.067 asked of us. The author has been on the PCC 20 years. and this is the firsttime he can recall when the Parish Share has not been paid in full. The Parish Share goes to ihe Diocese to payfor our)ficar. and other ministry costs. All Saints, Church, Braunston 0810312025
The 2024 All Saints, Treasurer's Report Financial Review (continued) Previouslywe had a policy that. if possible. we tithe our Planned Givingto Missionary and Charitable Giving. What we do not spend in one year is carried forward to the next. As mentioned previously this was not done this year, to preserve our depleting reserves. However £2.565.27 was carried fonvard into 2024 from unspent in 2023 charitable giving. This yearwe have given to :_ £250.24 The AIL Saints Food Bank £184.17 comingfrom donations (and its gift aid) given for this purpose and £66.07 from unspent 2023 Charitable giving £50.00 British Legion Poppy Appealfrom the collection during the Remembrance Service The £2499.20 unspent 2023 Charitable Giving has been refunded and moved into a new Designated Fund. Thi8 fund is to be spent on charitywithin the Parishes of the Benefice. Fundraising in 2024 was The Summer Fete. Coffee Morning Bring and Buy, Last Night of the Proms. Christmas Extravaganza, Floodlighting, ArtIFolk Event, Morris Choir Evening. Cream Teas, Historic Churches sponsored strlde. Easyfundraising and Amazon online purchasing apps. As can be seen in Note 3 this raised £5467 less £947 cost. This is a lot better than the previousyear. During 2024 we did receive £1.601 via the Goodbox digital giving machine at the back of the church. This did incur a cost of £277. The QR code is no longer being used. It is the PCC policyto try to malnt8ln a balance of unrestrlcted funds whlch Is more than two months unrestricted expenditure. This to cover emergency situations that may arise from time to time. Our monthly unrestricted payments are currently around 24.7k. Our unrestricted funds are £27.8k, and hence we have met this criterion. Braunston Church. alongwith Braunston Parish Council supportthe production of a Local Magazine, The Braunston VilLage News. AIISaints Church cover 113 of the net cost. and the Parish Council provide the other 213 of the net Cost. During 2024the cost of Printingwas £4142.00. and the income raised from advertising and donations was £3,523.64. The loss £618.36 was covered by the Parish Council £412.24 and All Saints Church £206.12. All Saints, Church, Braunston 0810312025
The 2024 All Saints, Treasurer's Report Financial Review (continued) Shown on the Balance Sheet, we have available funds of £51.610 comprising £27,805 of unrestricted funds . £23,641 of designated fund8. and £164 of Restricted funds. Please refer to note 16.1 for further breakdown of these funds. We have total Cash at Bank and in hand of £52.214. Of this £518 18 held in a LLoyds instant access account, £20,895 in a LloydsTreasurers account and £30,595 in Church of England, CentraL Board of Finance Sccounts. We also have investments of 2588 in CBF Church of England Investment Shares. We also have £207 in Petty Cash. Please refer to Note 16.1. this show8 our 88set8 by the various funds. We conform to the Financial Reporting Standards 102 (FRS102). This uses the Accrual method of accounting, which considers the cost and income incurredlearned in the year, regardless of when the mon8ywas actually received/paid. Also much of the format of thi8 report is recommended bythe Charities Commission for FRS102 standard accounts. We n88d more help within this Financialteam. 2024 is my last year as Treasurer. Ideally it would be greatto dividÉ the work into muLtiple roles. The Diocese WILI ba doingtechnical maintenance of the ledgers. So no bookkeeping experience is required forthe remaining roles, So if you are interested, can help in anyway, no matter how small please contact Reverend Kathryn Evans who would love to hear from you. We askfor your prayers and continued support. All Saints, Church, Braunston 0810312025
The 2024 All Saints, Treasurer's Report Thanks The whole of the congregation for their continued generosity and support. The Friends of All Saints fortheir continued support. In 2024they have paid £2.775 forthe cost of repairsto the Window and surrounding area. Geoff Waghorn for his advice and Examiningthis report Pat MiLner, Reverend Kathryn and Emma Whitmorefortheir help and support with the Wedding and Funeraladministration. Fergus Mccloghry for his work in the role of Stewardship Secretary. Pat Milnerfor his work in processingthe collection money. The Diocese Parish GivingTeam fortheir support in processing monthly giving Direct Debits and its gift aid. Pat Milner for processing other miscellaneous donations such as the Wall Safe. John Caunt for organising and processingthe Floodlighting and the don8tion it generates. And a Special personal thanks to The Diocese, Emma Whitmore, Rev Kathryn Evans, Pat Milner, Graham Newman and others fortaking on additionaL tasks to enabLe me to retire as Treasurer of the PCC but they could do with more help so if you thinkyou can assist please contact Rev Kathryn Evans. All Saints, Church, Braunston 0810312025
The 2024 All Saints, Treasurerfs Report Th• Parochial Church Councll of All Salnts. Church. Brdunston. Northampton8hire Charity No 1173187 Annual accounts for ts period 0110112024 To 3111212024 Section A Statement of financial activities Deslgnated Restrlctod UnreslrIc income ncome funds funds funds Recommended categorles by activlty Total funds Prforyear funds Incoming resources (N¢)ts 3) Income and endowmonts from: Donallons and legaGI charable aGtMt 34356 273 2879 37508 45031 12242 12242 13943 Local Magazine Investments 3936 4378 4378 1726 Separate m*erial item of ncome Refund of Unspent 2023 chaab Gvmg Total 1244 1992 1609 2499 2499 2772 4123 82555 65917 Resourcès expèndod (Nots 4) Exp•ndltura on: Ralslng fvnds Charftable actm 1224 1224 1116 48972 278 49435 70202 Separate materlal Ilem of eypen Local Magaziie 1901 4019 7484 4142 4142 3990 Total 55882 2179 4203 75308 Net income1(eXndltre} before investmént gainsl(losses} Net gainsloosses) on wi%estMts Net Incomel(expendlture) Extraordinary items Transfer5 between funds -80 291 -9391 592 40 291 391 Other recogni88d gain{10588$). Gakns and losses on reva]ualK)n of f1 assets for the chartys own use Other gainsloosses) Net movement in fvnds 592 -80 291 -9391 Reconcillailon of funds.- Total funds brought forward Total funds carried fonvard 28027 23048 244 51320 60710 27805 23641 51610 51320 All Sdnts, Church. Braunston 0810Y2025
The 2024 All Saints, Treasurer's Report Section B Balance sheet Designated Restricted Unrnstrlcted Incom• Income funds funds Totsl thls year Total last year Fixed assets Intsngible assets Tangible assets Herftage a88ets Investments Total fixed assets Current assets Stocks Debtors (Note 11) Investments (Note 10) Cash at bank and In hand (Note 131 Total cuffent assets 462 1042 588 52214 53844 3648 1383 50107 55137 28989 3)39 23641 23641 416 Credltors: amounts falling due withln one year (Note 12) 2234 2234 3818 Net current ass•t(lIabllttIesj 27805 23641 164 51610 51320 Total assets less current Ilabllfties 27805 23641 164 51610 51320 Creditors: amounts falllng due after one year Provisions for Ilabllltles Total net assets or Ilabilities Funds of the Charity 27805 23641 51610 51320 Endowment funds Restrlcted Income funds {Not• 16) Deslgnated funds Unrestrlcted funds 164 244 23048 28027 23641 23641 27805 27805 Revaluation rerve Total funds 27805 23641 51610 51320 Signed by one or two trustees on behalf of all the trustees Date of approval ddlrnmly SbJnature Print Name All Saints, Church. Braunston Balance Sheet 0810312025
The 2024 All Salnts, Treasurer's Report SLiCtion C Notes to Ihe aCCOLJnts Note 1 Basis of preparation This sectlonshouldbe compl)Y•ll ch•rfO•s. 1.1 Basis of a¢counting These acrknunts have been prepared wvjer tho his11Cal cost eonveth wth items recfjgnlsed al Mst or tr8wdJon value unle55 olhews8 Staled In th8 rdev8nt nolels) to th88e accounls. Th8 a¢counts have been ared In acco1clan th8 Statement of Recommerthj Pradice.. Acc(Mmtv and Report[ by Ch8ithe5 preparing Ihelr accounts kn attordan wlth the Flnandaj Reporllry Standard
ppThcalJle in the UK w•# Rem[Co1 Ird•rKI (FRS 102) Issuèd on 16 2D14
' 8nd wiih" and wlth. the FinaThJal Rep standa appllcable In the ¥t¢d Klngdom arwj Repthlic of Ireland (FRS 102) ' and the ChadUesA¢12011. The tharfty n511t5 a publlc bernf4 enty aB defn•d by FRS 102." -nck asapproprfate 1.2 Golng Concern Mthere arn materfal uncertainll•s r•lal•dto •v•nts orcondi11 that castsignhlcant doubton the charity ebllity to contlnu• 8S • going COm, plgasepn>vl<lg th• following 4Y•laMs orst•to "Not•ppllcoble'. ff An explanaiton 8$ lo those faclors that support Ihe condusi¢)n that the ¢harity is a gThng concem", Notappllcable Di$dosure ofany un1n118$ Ihat maka th going <>)nrn aSBumpkn doubt[.. whe 4¢¢ounl$ 8r¢ nol preparod on o golrv3 eoncem basis. please Jisdose thls lact toplh th the bas18 on whlth Ihe tle8$ prepa the accounts and the wson why the dmrity is not regarded as a going concem. 1.3 Change of accounling policy Th# account5 present a tn and fall vw and tr¢ •ccourWNJ pollde$ adopted aro Ilwlsè oudlned In note { }. No. i) the nalurn oflh• ¢hartge in a¢coipoIiw. the reasons why0ppln9 n4waccounkn9P (iii) tho amount of the arfJuste fOrch Ilne alfectedl the cunpntperiod, ch wiorperiodwesentedandlhe aggregate an7ount of the adiustmentrelafing lo1)wl* before Ihosepresented. 3A1 FRS 102SORP. All Salnts, Church, Braunslon 08103r2025
The 2024 All Saints, Treasurer's Report 1.4 Changes to accounting èstimates No changes to accounting eslimales have occurred In peri1 (3.46 FRS 102 SORP). Yes" No" '.Twas PPfoprf&ts (l) the n•tum olany chwRg•s.' 1101 opplkable tst •ppll¢abl• (10 th• eff•¢t¢f th• ¢h•ng• on Income and expense or 888•ts andllabllltles forlhe cungntpwhd." and 1710 wherepr•¢d¢•bl lh• offKtof lh• chary• In one or more fithperlod& Ilotapplic•bl• 1.5 Mat•rfal prlor year00rd No malertal prior year eThor have been Njentrfied In the rewnlng pwir¥J (3.47 FRS 102 SORP). Yes. No. '.W a5 appropts PJ•ase dlsclo8e.' (l) tho n•tur• of theprtorperfodermr. (li) foreach prtorperfodpresentedln theaccoun£4 V amountof Ihe COeC0 for each accourtline it•n (IIQ th• Jmounl tsf the correcth atthe beglmilng 01thg earliestprforperfodprnsented in theaccount Ilon• I SaMIts' Churth. BRunstc Not•$ 1
The 2024 All Salnts. Treasurerfs Report Section C Notes to the accoLints Icontl Note 2 2.1 INCOME Accounting pollcles This s18nd8lISt of8n11nQ policlas has 08en bylh& ¢hity &x¢ept forlhwlkk8d 740"w ". Wherna diffenI oradoalpO1yfiaS beeAt uckvted then thtrsAs detwledin the box belDW. R9¢oAn1tk of Incomp These are indL¥Jed In tt)e Sxatement of Fmandal Acllvttkn {SoFA) th¥ charity become5 ered to the rnsowces; 11 is more fikely than not Ihal Ihe truslees retelve the sOUrceS. the monetary Va can bè me86ured with suffldthtt rthblThty. No Nla Nla OffsettitvJ or pemiitteLI by the FRS SORP or FRS 101 es No Nla Grants arxl donations a only inciuJeJ in Ihe SOFA thè lera1 Inc¢)mè recogniiion criterfa are mgt (5.10 to S.12 FRS102 SORP). In th6 Case of rrform•nce 1?1? grants. InMe rnu¥t 05 be recogni8ed to tha e¥lent that the tharfty prnyldgd th9 spedfied go(J8 cw services as entiUem8nt to thè gEont orily occurs Tr1th8n rdaled coThJibws mel15 16 FRS 102 SORP}. Legade$ Bre Induded In the SOFA vthen rn(¥¥15 probth. Ihat l&. vAwi tlrn has toen grant of probate, exeuJtors h8ve eslabllSh Ihat there a sufficient a#È¢t8 In the eslats and any condhlons attached to thg hgaGy arn eliher lihkn the cwtrol of th8 charfty or have been mel. Grant8 Ind don#tlons No Nl8 L•llacl•• No No Nla Govgrnmenl grnnts Th8 chaty has rec8lvad gmmment granls In th8 porknd Glft Ald recglvable Is Incllthd In Income vtsn t9 Is a vthj dedgrauon from the donor. Any Grfl Akj amount rècovered on 8 donotton Is ridred lo be part of thai glft and Is treated a8 an tdditlon to the lame fund as thè Inltsal donatlon unl088 the dork)r tsr the terms of th8 app8al hav8 spedfied otheTh. ContrJ¢tual Incom? •nd Thls Is only Induded in the SOFA On thè thanty ha8 pm¥•Jed thg ralabJ gotrJ8 or p•rforman¢• r•lat9d grants serv13 or mel Ihe perfornwl lated condthon8. Tx r•¢l•lm¥ on donJtlon$ and glft8 No N18 Yes No Don#tsd g¢)od• Donated goods aw measured at falr wahje (the amounl for which th• I8 ¢ould èxGh8ngedl unless ImpradGal to do so. The cost of any stock of go¢xls donaled fDr<fL8trknulion to benefidarfes 18 deemed to bè the falr value of those gts atthe Ilme of thelr ceIpt and they are recognised receipt. In the portIng peiiThJ in th8 Stoth$ ao distn'tted, they are wni8ed as an exp8nse at the carrying amount of stock8 al dlsldbutton. Donalod goods for rfjsobo 8re mg88ufed al tstr volue on re¢4)gnhlon. T< 1$ th• èxpèctéd proceeds from $8le less the expected costs of saje. and fecognlsed In 'Incom8 from other tr8dlng actfvittes, ¥Ath the corrttpondlrYJ Stock recogni580 In the balanck sheet. On its sale value of stod( is Charged against'lncome from other trading acbvsttes, and Ihe wo(¥eds from sab are 81s0 wnIS&j as'lncthme froffl other Iradirrfj adv5119s'. No Nla No 18 NO Goods donglod for by Ihe are rncogntsed as Ilx•d alts an¢ induded in the SOFA as kncomlrwj rern rncivablg. No Nla Gifts in for use by we the SOFA as income from dth7a1ns Dont•d unTk•# #nd Donated services and la(Ues •rè thè SOFA TAtsn raVAd al ts value of cllltkni gfft lo th9 tharbty provbtsl tho valug of the glft be nsUre rellably. Donated 5ervkes and ladljues that are consumed Imme(Ilatety are re(J)gnbEd Js I[rne wtlh an equlvaient amount recognisgj as an underthe aFvropflate heading In the SOF Yes No Nla No Nla No Nla Support cojts The charfty has Incurred eWMlltur8 on support Costs. The value of any voluntary reIved is not Inthded In Ihe accounts IxA15 No Volunteer hglp No Nla Income from interes( Th515 lThJLKleJJ kn the acC¥en 1pt Is wobth aThl the amrmjrtRIvab1e royaltie5 and dÈvldends be measured rdtably. All Saints, Chur(, BTaun5ton Notes 2 08ffj3f2025
The 2024 All Salnts, Treasurer's Report In¢om• frthn m•mb•rnhlp M8mbersMp sthscrfpkns In rAaturè ofa 91ft are recogrlsad In DDnatE
ubscriptlon5
and Legacies. No Nla Membershlp 5th)5(¥lpllon5 thlch glv85 8 rnmbor th& ht to sarvlces or othgr b8nefils a¥t reeognlS as income ¢amed from Ihts provtsion of oooda servitÈs ctsrne from charitabl8 athluos Insurance dalms are orty IrKaud8d kn thè SOFA¥h the general kncom8 recognttlon criterla a met {5.1010 5.12 FRS102 SORP) ar¥J are hjcjuled as an ikm of otlr in¢orrt8 In th8 SOF S•tU&m•nt of In$ur¥nG• elalm¥ No Nl8 Invfyjtmgnt gaSn¥ and Th15 Indud95 any reBliwd or reaSed or losses on the s8le of Trweslmenl8 and any gain or1088 sUItirv fnjm rovaluk 5rb¥gSlments to market Volug •1 thw gnd of year. No Wa 2.2 EXPENDITURE AND LIABILITIES Llablllty r¢cognltlon Uablllllos are wnlsed vthere11 18 mole than not Ihat ther6 i& a gal or ¢onslrurtlv8 obligation cornmittirvj the rthaiity to pay oui arwj the amount of the obfigation can b8 measured wkh r88%>nth cgrtalnty. Support cosls have been allocated befvRen g0Veman co818 4Th1 Govem9nc• ¢osts COMpn 811 costs in¥olwtYJ PLlic accoL1¥bIlity of the chaAty its ¢ornpliance wth 013110n and good pr8cUc•. Support C08ts inLgude central furths and have been •lloc4led to ¢t Ltegories on a basls nSIstent llh thè use of resources. eg allocthg propertl CA)8ts by floor aTea4 or per •. staff CAXts by and ¢>thtt by ttir ge. Where the thwity glv05 a grnnl wllh condStknns tr Its paYrt bglng g sp8dfic1ovel of 5grvlce or oulpul lo be provided, $uGh grnnts aro only wnised in SOFA on¢8 U recipient of th8 9font ho$ provJd¢d the spedfied or Wl. Where there are no c4ndMlons atta¢hlng to tha grantthat enabl8s th• doTh)rtharfty to realistsl}Y avold th8 o)mmltrnrt 8 12bity forthè ful fuThJtrKJ obmgatlon must be recognised. No Wa Gov•rnan¢• 4nd #upport ¢o•t• Grants wllh pgrft4mMnc• condltlons Grants pay•ble wlthout p•rtornwnc• condttlo No Nl8 R•dund•ncy coBt Thg charity made no reduThJaFV paents durkng ts T8pn9 pgrb)d. No D•f•rr•d In¢omo No m81fjrt81 Itwn ofdefenBd Inc¢)mo h# bèen inthdad kn thè aeeounts. Yes No la Credltorn dtscoLtnt8 A Ilablllty Is measured on reoJg¢ilion 81 118 list1¢31 Cost aThJ then subseqt Provl*lon• for Ilabllltlts measured al the b95t g$timate of th8 8mwnl requlrgj to solug thg objlgallon at thg vBporttng dats The charity actxun15 for b85ic Ilnandal k15lnlln on knlllal as per pardgraph 10.7 FRS102 SORP. Measu1 is as per paragfaphs 11.17 to 11.19, FRS11Y2 SORP. No Nl8 Baslc flnanclal instruments No Nla Salnts, Chltrch. Braunston
The 2024 All Saints, Treasurer's Report 2.3 ASSETS TangÈblè fixod •s&•ts for ThEse we 12ptsW rfiw can be more than LThr. and costal kasi usè by ¢rfty They are valued at cosL The depredatlon rates methods used ¥rn dlsclosed fft note 9.2. The ¢haTIty has Inl4nglbkn Ilxad assets. that . nonwmoW assotsthatdo not havo physlrAI sub8lan¢e bul are Identifiab and or8 controll8d by the thar1iyttwoh custody or18gal twJht& Tho amortisatton ral85 and nwhods used are discjosed fft noie Intsnglbl• flx•d ass•ts No Nla Thgy arg V¥1[ at cosl. H•rltg• u8•1# Thè chaftty l)a8 herit•gè a888t& Ihat . n0Th4northy assels wlth htslrt irtistt sdeniinc, techr09[¢8l, 98ophyskal or envknfflenlal qualities that are and minlained pnnt4pally for their¢tribUtion to kn0%54edgg ar•J ajliure. Th depretialion ral85 and methods used a5 dlsdosed In note 9.6.1.4. Yes No Nla Ye8 No Ttfty are valued at co81. Inv•stmant8 d asset Inv6slments In qLty)lad shgres. traded l)wds aThl similar mve8tsnents are valued at Inltiauy at cost aThJ subsequenty 8t f8lr valug martel value) at the year eNt. Tha 88me treatment ts appfied lo lthd InvosThents unfess fair value CAnnot b8 measured rtlrdbly In vthl¢h ca it 16 mea8u(gd 8t cost bss ImpalrmenL InveBlments held lor resale or pending Iheir $819 Ind cash oTrJ cash equ¥•nI5 %%llh molurfty dple oflgss Ihgn 1 yoar arn treated as ojryenl asso1 in¥gsln Nla No Nla Stockj and work In progrtsl Stocks hehj for sale as part Ofn0n?llt•tile trade aré at the kvMr or cost or rtt realisable value. Yes No Nla Goods or5eNj( pmvlded as part of a rtAiilable athvty aro SU[8d 8t net rea115abte value ba8ed on thè servir potenllal wovlded by ttoms of stock. Work In progress is valued 81 cost less anyforesegablo loss thot 1$ Ilkety lo ocoJr on contract. Debtors trade debtors and ltsans reci¥abl&} arn mtasurnd on lthl Cog at Yes setttement amourt after any Ifade discounls or amount advan by Ihe thaTity. Sub$equerktty. (red at rash or olher cons•kntlon exrded to be recthd. Th8 ¢h8rfty has hos IrN95tmerts vthlth11 holds for ale orpendlng Ihetr5818 and aThJ Ye5 cash 0qufvants wlth a maturlty datslgss than Or year. These Midude ¢a8h ¢M deposit a cash equivalenls a m8lurSty date oflgss than Jwr hold for Nes1t rnther than to meel short term cash (xjmmibwils as theyfall duo. es No Nla No No Mla O•btorn Curr•nt aM•t Inv•$tm•nts No Yes No Nla They are at fatrvah excepttwlw8 Ily quafify as blInandallirn. JI Salnts, Churth. Braunston Notss 2 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoLints cont Nots3 Anatysis of income Analys1¥ fund# fimd¥ dA DonatÉons Planrted GfvtnA and legacles: Olher Donations atKI olft8 GfftPJd 23690 4279 8764 27291 3315 7725 218 104 6710 General grents by 9MnvOthef charii Membershlp subsc1bonS aThS sp¢Thry5h9 vthkh ar8 h Stanr£ (titi Donated facilitiès and sen Support frorn Frients of All Swnts Braurton 2775 2879 2775 37508 8700 45031 273 Charltabl8 actlvltiès: Mam8ge$, Funerals ate FundraL81nA Olher 6775 6775 5467 9796 4147 Totsl 12242 12242 13943 Othor tradlng 1 Magazln? Other 3936 3809 Total 3936 3609 IOme frarn Interest inccy Inveslmonts: Dfvthnd Inco Apprat1 of Shares Other 4370 4370 1730 16 -20 Total 4378 4378 1726 Separats Use of Parrah Rcon & C1¥ Fkkl mat•rSal ttsm Rlmin VAT of Income: 475 1134 1244 Totsl 748 1992 1609 Other: CorNer¥lon of end(1tfurxts into Intt Gain on di$pxai of a tsnglbkfwj ass& I1 lorchari,S own use Gain on dIspr1 of a Pr(¥Jrn NatwJ Invesbrenl Royalties from the &YpItyIab gr 1841 Drr riahts Refund of Un5rwt 2W23 Chbb Giv 2499 TOTAL INCOME 55660 2712 4123 62555 85917 Olhor lnlomtk. All kicomp In the prloryear Th7S Unrestsd exceytfor. Ipkne Prrrle deSCrEpti and am¢)urtsl In 2023 £414 aKI £5 in Gfft AldW ts De5wJn funds. For Re&Irf ld$th&&WaS (kna$ (£184 plus £6700 dola by lh8 Tr1$ dAII Sgtnts" £1134 ofVAT raim&. rEportlnq perlod. please glve th re•srffl lorthe convernlo All Saints, Church. 8R4MJSton 081031202S
The 2024 All Saints, Treasurer's Report
Section C
Notes to Ilie accoLlllts
cont
Note 4
Analy3is of expenditurp
In¢
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts cont Note 5 Extraordlnary items Please explaln tho nature of each extraordlnary item occunlng In the period. Thls year Last year Descrfptlon Extraordinary item 1 Plans were drawn up with the help of an Architect to improve the back of the church and the Churth Entrance. Thls is often referred to as"reordering the messy Come¢, Extraordinary item 2 Repairs were required and carried out to one of the stain glass windows and its surroundings. 3330 Extraordlnary Itom 3 In Previous years we have trthed our Planned Gmng to Charitable Giving. What we did not spend in one year vtss carried on to the next year by recording it as a Liabilty. However, in 2024 it was decided that we could no longer tithe Planned Giving as funds were depleting rapidly. So, the £2499.20 Unspent 2023 Charitable Giving is no longer considered as a liability, but the funds moved into a new Designated fund to be spent on Charity within the Paiishes of the Benefi. 2499 Extraordlnary Item 4 Total gxtraordlnary Items All Saints, Church. Braunston Notes 5 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts Note 6 Deta51s of certaln items of expenditure Fa•s for axamlnatlon of the accounts Please provlde detalls of the amountpaid forany stslutory •xtemal scnrtlny of accounts and other services pmvided by your ind•p•ndwrt axamlner. ff nothlng was pald please enter .0. in the approprlate box(es). Th18 year Last yoar Ind•pand•nt •xamin6rfs foès Assuranca sarvic•s other than audit or independent examination Tax advisory f Other fees (for example: financial advlce, consultancy. accountancy services) pald to the Independent examlner All Saints, Churth. Braunston Notes 6 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (contl Note 7 Pald employees Please complats this nots If the charity has any employee& 7.1 Stsff Costs Thls ear Last oar Salaries and wages Soclal se¢urlty costs Pension costs (defined contribution scheme) Employ0• lifo Insurance Total staff costs Please provlde details of expendlturo on staff working for the charity whose contracts are with and are pald by a relat party Not A licable Please glvo d8talls of thè number of émployees whose total employee beneflts (axcludlng amployerpenslon Costs) fell within each band of £10,000 from £60.000 upwards. If thera arn no such transactions, please onter Yrue'in the boxprnvlded. No omployees recelved employ•e b•nefits {excludlng employer penslon costs) for the reportlng poriod ol more than £60,000 Non• Band £60,000 to £109,999 Number of em None lo ee8 Please provldo thg total amount pald to key management personnel (Includes tru3ts9s and 50nlor management) ror their servlces to the charity None 7.2 Average head count in the year The parts of the charlty An which the employees work Thls year Number Last year Number Total All Saints, Church, Braunston Notes 7 0810312025
The 2024 All Saints, Treasurer's Report 7.3 ExratIa payments to employees and others (excludlng trustees) Please complete rfan ax-gratla payment Is made. PEease explaln the nature of the payment None Please state the legal authorlty or reason for maklng the payment None Pleas8 state th8 amount of the payment (or valu6 of any waiver of a right to an asset) None 7.4 Redundancy payments Please complete rf any redundancy or temilnatlon payment Is made In the period. Total amount of payment Nono The natur• of the payment (cash. asset etc.) None The extent of redundancy fundlng at the balance Sheet date None Please state the accountlng polky for any redundancy or termination payments None All Saints, Church. Braunston Notes 7 08103r2025
The 2024 All Saints. Treasurer's Report Section C Notes to the accounts (conti Note 8 Defined contrlbution pension scheme or defined bonefrt scheme accounted for a8 a defined contrlbutlon schem?. 8.1 Please compl•te this note Ifa d•ffned conlrfbudon penslon schan is op•r•tod. Amount of contrlbutlons rocognisod In tho SOFA a8 an expen90 Nll Pl#• •xplaln the basls for allocatlng the Ilablllty and oxpons• of defined contrlbution penslon schemo between activities and belween restrictfjd and unr68trlctad funds. 8.2 Please complete thls sectlon whern the charltypartlclpates In a definedbenefft penslon plan but Is unable to ascertaln Its share of the underfylng assats andll8bllltles. Ploa89 ¢onfimi that altough the scheme 18 accounted for as a dofin contrlbution plan, Tt18 a dofined bonofft plan. Pl•ase provide such Infonnation as Is available aboutthe plan's surplus or deflclt and the Impll¢atlons. If anyi for th8 reporting charfty 8.3 Please eomplete thls sectlon whore the ¢harftypartlclpates In a mufti4mployer deflned benefft penslon plan that is accounted for as a defin•d contn-butlon plan. Describe the extent to whlch the charity can be Ilabla to the plan for othèr antities. obllgatlons undor tho ternis and condltlons of thfr multi4mploygr plan All Saints, Church, Br8unston Notss 8 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoLints Icontl Note 9 Grantmaklng Please complete thls note Mthe charity mad• anygrants or donations which in aggr8gato fomi a mat•rfalpart of the charltsble actIveS undertaken. 9.1 Analys58 of grants pald (Included In c08t of charftsble acllvlllès) Analysls ec11 In*tltudons Indlvlduals Support costs Total or ro Act or ro e¢t2 Actm or ro ect3 or ro Total Please enter "Nll'ff tho charty dogs not Id? andorallocate support co3t& 9.2 Grants mada to Instllution8 My charfty has made grants to path"¢ularinstitUOnS thatarn material in the context of Its grantmaklng. Details of the Instftutlon supported. purpose of the grant and tolalpald to each Instltuuon Is avallable on the Chartty web slte. Please pmvide dotalls ol charltys No Provlde detalls below Namea of Instituuon Purpose Total amount of Tants Id £ Total grnnts to institutions In reportlng perfod Other unanalysedgrants roTAL GRANTS PAID I Saints, Church. Brdunston Notes 9 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoui)ts Icontl Note 10 Inveslment assets Please comphta thls note Ifthe chaiity has anyinves1mtasSot£ Please provide a breakdown of Investme shown above agreeing with the balanc6 sheet row B04 dlfferentiatlng b6two8n those held at falr value and those held at cost less Impalrnient. Thls Year. Analysis of Investments Fair valw atyMr •nd Cost1•s¥ Impalrmgnt Cash or cash equlvalents Treasury Stock 2 112% INDINK 26 Shareg- The CBF Church ol England Inveltment Fund Soclal Inva8lments 588 Other Invostments Total 588 Grand totsl (Falr valuè at year Md+Co8t le•8 Impalmmnt) Last Year Analysis of Investments Fairvaluo at year ond Costless lfflpalnnent Cajh or cash equlvalents Trea8ury Stock 2 112% INDiNK 26 Share¥- The CBF Chur¢h of England Investment Fund 795 588 Soclal Invastmonls other inve8tmonts Total Grand total (Falr valuo at year end+Cost le$8 Impalmnt> 1,383 Additional Information During 2024 the Treasury Stock 2 112Q/o IND- LNK investment (£795) matured. This resulted in a receipt of £3072 which vras paid in the our current bank account AN Swnts. Church, Braunston Not8s 10 08103r2025
The 2024 All Saints, Treasurer's Report Sectioii C Notes to the accounts {cont Note 11 Debtor3 and prepayments Ploasa complete thls note rfth• charltyhas any debtors orpr•payments. 11.1 Analysls of debtorn Thls year Last yMr Trada dabtorn Prepayments and accruad income Other debtors 150 3,498 Totsl 1,042 3,648 Pleas• complete 19.2 wher• a matsrial debtorls rncov•rnbl• mrn than a yearafter the repong data. 11.2 Analy818 of debtols reGovorable In mor• than 1 y•ar lin¢ludgd in debtors above) Thls year Last vear Trade debtors Pr8payments and accrued Income Other debtors Total All Saints, Church. Braunst( Note 11 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts {cont) Note 12 Creditors and accruals Please compl•t• this note ff the charity has any crndltors oraccrnats. 12.1 Analysls of croditorn Amounls falllng due within or ear This year Last year Amounts falllng due aftèr morè than one year Thig year Last year Accruals for grants payabl• Bank loan8 and ovordraft* Trade credltors Payments received on account for contracts or performance-rolatod grants Accruals and deferred incom• Taxation and soclal security Othèr credltors 2,234 3.818 Total 2,234 3,818 12.2 Deferred income Please compl•te this note If the charity has deferredlncome. pi seex lain the incom is defe Mov•ment In deferredlncome accourt This y•ar Last year Balance at the start of the reportlng period Amounts addod In current Pgriod Amounts released to Incomo from pmious perfods Balancg at the end of th• rnportlng perfod All Salnts, Churth, Braur Note 12 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoLllits (cont Note 13 Cash at bank and in hand This year Last vear Short term cash inv•stments (less than 3 months mthrlty dats> short tsrm doposits Cash at bank and on hand Other Total 52,214 50,107 52.214 50,107 All Saints, Church, Braunston Note 13 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (cont Note 14 Fair value of assets and Ilabllltles 14.1 Please provldo dotalls of the charitys exposu to credlt rf8k (the rl8k of Incurring a lojs due to a debtor not paylng what Is owed) , Ilquldlty rlsk {the ri•k of not bolng able to rneet Short tsmi financlal demands} and market risk (the rlsk that the value of an Inveslment will fall due to Changes In the market) ari8ing from financial instruments to whlch the charity is exposed at the end of tho reportlng perlod and explaln how the charlty manag88 th risk8. No significant Credlt Risks 1Q2 Please give detalls of the amount of change In the fair value of baslc financial Instruments Idebtors. cr•dit¢rs, Investments18ee gectlon 11, FRS 102 SORP)) mèasured at falr valua through the SOFA that i• attrlbutablo to changes in cradlt rJs All Salnts, Church. Braunston Note 14 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (cont Note 15 Events after the end of tho reportlng perfod Please complets this nota events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts arn authorfsed whlch relate to condltlons that arose after the end of the repo"ng peiiod. Pl•as8 provide dotails of the nature of the event None Provid8 an estimate of thè financial effect of the gvgnt or a ststement that such an 0Stlmats cannot be made None All Saints, Churd). Braunston Nots 15 08103r2025
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The 2024 All Saints, Treasurer's Report Section C Notes to the accounts {coiit) Note 16 Charity funds (cont) 16.3 Transfers between funds Reason for transfer and where endowmont is converted to income le al wer for its converslon Amount Beeen unrestricted and restricted funds None Betrween endowrnent and restricted funds None Between endowment and unrestricted funds None All Saints, Church. Braunston Note 16.3 08103r2025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (cont) Nots 16 Charlty funds (cont) 16.4 Designated funds This Year Planned us8 Local Charity Pu of the de$1 nation The money to be spent on charity within the Parishes of the Benefice this ori inat for 2023 Ch ritable ivin nots ent The money is pknned to be spent on promob'ng the missionary joumey Amoun 2499 Young persons missiona Choir Fund 2566 A gift towards the funding of Facilities for the Choir 250 Contingency stsrted originally for repairlreplacement of the organ(s) but later extended for eneral con . General Restorations 8408 General Restoration Choir Outing A glft suggestsd to ba used for tha funding of Choir outings 234 Inside Refurbishment There is a desire to reordering of the inside layout of the church makin rt more functional. This was initially a bequest from Sheila Rowley. It was decided to be used to hel for those in needs as Sheila herself had done. A Donation was given for the cost of hiring the Village Hall for Café Chu Sheila Rowley 9184 Café Church V. H811 fund 499 Last Year Planned use Young persons missionary ose of the desl nation This fund is the combinats.on of previous fijnds called "A donation" and '¥outh Church". The money is planned to be spent on promoting the missionary joumey of young people. A gift towatrls the fundlng of Facllltles for the Cholr Amount 2566 Choir Fund 250 Contingency Started otiginally for repairlreptacement of the organ{s) but later extended for eneral contin General Restorations 8408 General Restoration 127 Choir Outing A gift suggested to be used for the funding of Choir outings 234 Inside Refurbishment There is a desire to reordering of the inside layout of the church rnakin it more functional. This was Tnitially a bequest from Sheila Rowley. It was decided to be use(1 to hel for those in ndS as Sheil herself had done. A Donation was given for the cost of hiring the Willage Hall for Café Church. 1774 Sheila Rowley 9189 Café Church V. Hall fund 499 All Saints, Church, Braunston Note 16.4 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoLints Iconti Nota 17 Transactions wlth Ift and related partles 17.1 Trustee remuneratlon and benefits NOM of the tru$l••8 have boon pald any romungrallon or reIVed any othor nefft from an employment wlth their charlty or 8 related ontity (Truo or False) TRUE Amounts paid or bonofft value This PwAlon or R•dundon¢y (IncludlnB lou of offlc•V•x Legal authority (•g ordèr? governlng docum•nt) ar TOTAL Nanv4 of Iru8tg8 Ixhor Travelling expen paid by Funoral Dirn¢tor8. 150 PCC Mgmb•rls) Please give detalls ofwhyremuneratlon orother Ata funeral th• fungral dlyectors pay for A V•ry•r, and trav•lllftg exrA¢S for Chryy If approprfatfr. Currently th1¥ monfry 1$ pald InltS•lly to tho Church. and thn the church pa8M8 on thg moiw to th• r•l•v•nt p•rnon. Where an •xgratla paympnt has beon medo to • frnst••. pmvldo an explanadon of the nalura of th•pymenL 17.2 Trustsos. gxpens8s eharlty has pald trugt¢os expensos lor fvinHin9 thelrdull¢s, daHs of such tr•nsa¢Uons $houldbeprovldod In (hls •nter°Fal¥•". No trustee •xpense hav8 beèn Incurr IT1 or Falso) TRUE Type of0xn8 T•lmburned Th18 ygar La•t year Travel SubsiBten¢• Ac¢ommodatlon Other (pluso $peclfy): TOTAL Pleasè provlde the number of trustees reimbuvsed for •xpen8e8 or who had exwn8e8 paid by the charity 17.3 Transaction(s) wlth retated parties Pleasegive detaits ofany iransachon underfkn by(oron ljehaifofj the clwrifyin which a Trlatedpartylms a materfal interes¢ AlU1ng wheTr funds have l)een Ilda$ agwrtforrelatedpath& Ilthwvare no such transactrons please enter Yn'In the boxpmvlde Thwo have been no ve14tgd party transacllons In the r•porting wlod (Trug or False) TRUE All Saknts. Churd). Braurtslon Nots 17 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (cont) Note 18 Additional Disclosures The followlng are significant matters which are not covered In other notss and need to be Included to provlde a proper understsndlng of the accounts. If there Is insufficient room here, please add a separats sheeL None All Saints, Churth, Braunston Note 18 0810312025
All S.,. ., Ck...k E>raunston THE 2024 ALL SAINTS, TREASURER'S REPORT Final Version Registered Charity No 1173187 Peter Hobbs B. Sc. (Hons), A.A.T.
The 2024 All Saints, Treasurer's Report Financial Review We have now become part of a Benefice with the Churches atwelton and Ashby-St-Ledger. Vicarfs expenses and some of the general sewvice costs are now met by Benetice funds. AIL your giving, fundraising and other Incomes to ALI Saints Church, are retained by All Saints Church. When required each Church contributes to the Benefic8 to COV8r costs . In 2024 Braunston contributed £1,380 towards Benefice expense. In the section "Statement of Financial Activities in Section A" we see the movement8 in the variou8 Fund Types. The Variou8 Fund types are: Unrestrlcted Fund8- General Funds available to b8 usad to 8UPPOrt all the Church's Activlties Deslgnated Funds- These Funds are earmarked for a particularactivity / project. butthe PCC may agree they couLd be used for other activities. R8strlcted Funds- which are assigned to a particular project. If not spent on that project the PCC is obliged to return thosefvnds. In the Section Statement of Financial Activities in Section A" we 8ee that we have spent £222 Unrestricted Funds more than our income. This may appear very good as the Surplus of Income vs Expenditure for Unrestricted funds forthe last fewyears has been as follows:. 2018 2019 2020 2021 2022 2023 +£17K {we had 8 20K legacy in this year) -£7k -£6k sk -£9k -£10k. However this has only been achieved by no longer paying our Parish Share in full. and no longer donating 100/0 of our planned givingto charitable activities. This was a difficult decision taken by the PCC to avoid the depletion of alL our reserves. So in 2024 we have paid £33.000 Parish Share. rather than the £46.067 asked of us. The author has been on the PCC 20 years. and this is the firsttime he can recall when the Parish Share has not been paid in full. The Parish Share goes to ihe Diocese to payfor our)ficar. and other ministry costs. All Saints, Church, Braunston 0810312025
The 2024 All Saints, Treasurer's Report Financial Review (continued) Previouslywe had a policy that. if possible. we tithe our Planned Givingto Missionary and Charitable Giving. What we do not spend in one year is carried forward to the next. As mentioned previously this was not done this year, to preserve our depleting reserves. However £2.565.27 was carried fonvard into 2024 from unspent in 2023 charitable giving. This yearwe have given to :_ £250.24 The AIL Saints Food Bank £184.17 comingfrom donations (and its gift aid) given for this purpose and £66.07 from unspent 2023 Charitable giving £50.00 British Legion Poppy Appealfrom the collection during the Remembrance Service The £2499.20 unspent 2023 Charitable Giving has been refunded and moved into a new Designated Fund. Thi8 fund is to be spent on charitywithin the Parishes of the Benefice. Fundraising in 2024 was The Summer Fete. Coffee Morning Bring and Buy, Last Night of the Proms. Christmas Extravaganza, Floodlighting, ArtIFolk Event, Morris Choir Evening. Cream Teas, Historic Churches sponsored strlde. Easyfundraising and Amazon online purchasing apps. As can be seen in Note 3 this raised £5467 less £947 cost. This is a lot better than the previousyear. During 2024 we did receive £1.601 via the Goodbox digital giving machine at the back of the church. This did incur a cost of £277. The QR code is no longer being used. It is the PCC policyto try to malnt8ln a balance of unrestrlcted funds whlch Is more than two months unrestricted expenditure. This to cover emergency situations that may arise from time to time. Our monthly unrestricted payments are currently around 24.7k. Our unrestricted funds are £27.8k, and hence we have met this criterion. Braunston Church. alongwith Braunston Parish Council supportthe production of a Local Magazine, The Braunston VilLage News. AIISaints Church cover 113 of the net cost. and the Parish Council provide the other 213 of the net Cost. During 2024the cost of Printingwas £4142.00. and the income raised from advertising and donations was £3,523.64. The loss £618.36 was covered by the Parish Council £412.24 and All Saints Church £206.12. All Saints, Church, Braunston 0810312025
The 2024 All Saints, Treasurer's Report Financial Review (continued) Shown on the Balance Sheet, we have available funds of £51.610 comprising £27,805 of unrestricted funds . £23,641 of designated fund8. and £164 of Restricted funds. Please refer to note 16.1 for further breakdown of these funds. We have total Cash at Bank and in hand of £52.214. Of this £518 18 held in a LLoyds instant access account, £20,895 in a LloydsTreasurers account and £30,595 in Church of England, CentraL Board of Finance Sccounts. We also have investments of 2588 in CBF Church of England Investment Shares. We also have £207 in Petty Cash. Please refer to Note 16.1. this show8 our 88set8 by the various funds. We conform to the Financial Reporting Standards 102 (FRS102). This uses the Accrual method of accounting, which considers the cost and income incurredlearned in the year, regardless of when the mon8ywas actually received/paid. Also much of the format of thi8 report is recommended bythe Charities Commission for FRS102 standard accounts. We n88d more help within this Financialteam. 2024 is my last year as Treasurer. Ideally it would be greatto dividÉ the work into muLtiple roles. The Diocese WILI ba doingtechnical maintenance of the ledgers. So no bookkeeping experience is required forthe remaining roles, So if you are interested, can help in anyway, no matter how small please contact Reverend Kathryn Evans who would love to hear from you. We askfor your prayers and continued support. All Saints, Church, Braunston 0810312025
The 2024 All Saints, Treasurer's Report Thanks The whole of the congregation for their continued generosity and support. The Friends of All Saints fortheir continued support. In 2024they have paid £2.775 forthe cost of repairsto the Window and surrounding area. Geoff Waghorn for his advice and Examiningthis report Pat MiLner, Reverend Kathryn and Emma Whitmorefortheir help and support with the Wedding and Funeraladministration. Fergus Mccloghry for his work in the role of Stewardship Secretary. Pat Milnerfor his work in processingthe collection money. The Diocese Parish GivingTeam fortheir support in processing monthly giving Direct Debits and its gift aid. Pat Milner for processing other miscellaneous donations such as the Wall Safe. John Caunt for organising and processingthe Floodlighting and the don8tion it generates. And a Special personal thanks to The Diocese, Emma Whitmore, Rev Kathryn Evans, Pat Milner, Graham Newman and others fortaking on additionaL tasks to enabLe me to retire as Treasurer of the PCC but they could do with more help so if you thinkyou can assist please contact Rev Kathryn Evans. All Saints, Church, Braunston 0810312025
The 2024 All Saints, Treasurerfs Report Th• Parochial Church Councll of All Salnts. Church. Brdunston. Northampton8hire Charity No 1173187 Annual accounts for ts period 0110112024 To 3111212024 Section A Statement of financial activities Deslgnated Restrlctod UnreslrIc income ncome funds funds funds Recommended categorles by activlty Total funds Prforyear funds Incoming resources (N¢)ts 3) Income and endowmonts from: Donallons and legaGI charable aGtMt 34356 273 2879 37508 45031 12242 12242 13943 Local Magazine Investments 3936 4378 4378 1726 Separate m*erial item of ncome Refund of Unspent 2023 chaab Gvmg Total 1244 1992 1609 2499 2499 2772 4123 82555 65917 Resourcès expèndod (Nots 4) Exp•ndltura on: Ralslng fvnds Charftable actm 1224 1224 1116 48972 278 49435 70202 Separate materlal Ilem of eypen Local Magaziie 1901 4019 7484 4142 4142 3990 Total 55882 2179 4203 75308 Net income1(eXndltre} before investmént gainsl(losses} Net gainsloosses) on wi%estMts Net Incomel(expendlture) Extraordinary items Transfer5 between funds -80 291 -9391 592 40 291 391 Other recogni88d gain{10588$). Gakns and losses on reva]ualK)n of f1 assets for the chartys own use Other gainsloosses) Net movement in fvnds 592 -80 291 -9391 Reconcillailon of funds.- Total funds brought forward Total funds carried fonvard 28027 23048 244 51320 60710 27805 23641 51610 51320 All Sdnts, Church. Braunston 0810Y2025
The 2024 All Saints, Treasurer's Report Section B Balance sheet Designated Restricted Unrnstrlcted Incom• Income funds funds Totsl thls year Total last year Fixed assets Intsngible assets Tangible assets Herftage a88ets Investments Total fixed assets Current assets Stocks Debtors (Note 11) Investments (Note 10) Cash at bank and In hand (Note 131 Total cuffent assets 462 1042 588 52214 53844 3648 1383 50107 55137 28989 3)39 23641 23641 416 Credltors: amounts falling due withln one year (Note 12) 2234 2234 3818 Net current ass•t(lIabllttIesj 27805 23641 164 51610 51320 Total assets less current Ilabllfties 27805 23641 164 51610 51320 Creditors: amounts falllng due after one year Provisions for Ilabllltles Total net assets or Ilabilities Funds of the Charity 27805 23641 51610 51320 Endowment funds Restrlcted Income funds {Not• 16) Deslgnated funds Unrestrlcted funds 164 244 23048 28027 23641 23641 27805 27805 Revaluation rerve Total funds 27805 23641 51610 51320 Signed by one or two trustees on behalf of all the trustees Date of approval ddlrnmly SbJnature Print Name All Saints, Church. Braunston Balance Sheet 0810312025
The 2024 All Salnts, Treasurer's Report SLiCtion C Notes to Ihe aCCOLJnts Note 1 Basis of preparation This sectlonshouldbe compl)Y•ll ch•rfO•s. 1.1 Basis of a¢counting These acrknunts have been prepared wvjer tho his11Cal cost eonveth wth items recfjgnlsed al Mst or tr8wdJon value unle55 olhews8 Staled In th8 rdev8nt nolels) to th88e accounls. Th8 a¢counts have been ared In acco1clan th8 Statement of Recommerthj Pradice.. Acc(Mmtv and Report[ by Ch8ithe5 preparing Ihelr accounts kn attordan wlth the Flnandaj Reporllry Standard
ppThcalJle in the UK w•# Rem[Co1 Ird•rKI (FRS 102) Issuèd on 16 2D14
' 8nd wiih" and wlth. the FinaThJal Rep standa appllcable In the ¥t¢d Klngdom arwj Repthlic of Ireland (FRS 102) ' and the ChadUesA¢12011. The tharfty n511t5 a publlc bernf4 enty aB defn•d by FRS 102." -nck asapproprfate 1.2 Golng Concern Mthere arn materfal uncertainll•s r•lal•dto •v•nts orcondi11 that castsignhlcant doubton the charity ebllity to contlnu• 8S • going COm, plgasepn>vl<lg th• following 4Y•laMs orst•to "Not•ppllcoble'. ff An explanaiton 8$ lo those faclors that support Ihe condusi¢)n that the ¢harity is a gThng concem", Notappllcable Di$dosure ofany un1n118$ Ihat maka th going <>)nrn aSBumpkn doubt[.. whe 4¢¢ounl$ 8r¢ nol preparod on o golrv3 eoncem basis. please Jisdose thls lact toplh th the bas18 on whlth Ihe tle8$ prepa the accounts and the wson why the dmrity is not regarded as a going concem. 1.3 Change of accounling policy Th# account5 present a tn and fall vw and tr¢ •ccourWNJ pollde$ adopted aro Ilwlsè oudlned In note { }. No. i) the nalurn oflh• ¢hartge in a¢coipoIiw. the reasons why0ppln9 n4waccounkn9P (iii) tho amount of the arfJuste fOrch Ilne alfectedl the cunpntperiod, ch wiorperiodwesentedandlhe aggregate an7ount of the adiustmentrelafing lo1)wl* before Ihosepresented. 3A1 FRS 102SORP. All Salnts, Church, Braunslon 08103r2025
The 2024 All Saints, Treasurer's Report 1.4 Changes to accounting èstimates No changes to accounting eslimales have occurred In peri1 (3.46 FRS 102 SORP). Yes" No" '.Twas PPfoprf&ts (l) the n•tum olany chwRg•s.' 1101 opplkable tst •ppll¢abl• (10 th• eff•¢t¢f th• ¢h•ng• on Income and expense or 888•ts andllabllltles forlhe cungntpwhd." and 1710 wherepr•¢d¢•bl lh• offKtof lh• chary• In one or more fithperlod& Ilotapplic•bl• 1.5 Mat•rfal prlor year00rd No malertal prior year eThor have been Njentrfied In the rewnlng pwir¥J (3.47 FRS 102 SORP). Yes. No. '.W a5 appropts PJ•ase dlsclo8e.' (l) tho n•tur• of theprtorperfodermr. (li) foreach prtorperfodpresentedln theaccoun£4 V amountof Ihe COeC0 for each accourtline it•n (IIQ th• Jmounl tsf the correcth atthe beglmilng 01thg earliestprforperfodprnsented in theaccount Ilon• I SaMIts' Churth. BRunstc Not•$ 1
The 2024 All Salnts. Treasurerfs Report Section C Notes to the accoLints Icontl Note 2 2.1 INCOME Accounting pollcles This s18nd8lISt of8n11nQ policlas has 08en bylh& ¢hity &x¢ept forlhwlkk8d 740"w ". Wherna diffenI oradoalpO1yfiaS beeAt uckvted then thtrsAs detwledin the box belDW. R9¢oAn1tk of Incomp These are indL¥Jed In tt)e Sxatement of Fmandal Acllvttkn {SoFA) th¥ charity become5 ered to the rnsowces; 11 is more fikely than not Ihal Ihe truslees retelve the sOUrceS. the monetary Va can bè me86ured with suffldthtt rthblThty. No Nla Nla OffsettitvJ or pemiitteLI by the FRS SORP or FRS 101 es No Nla Grants arxl donations a only inciuJeJ in Ihe SOFA thè lera1 Inc¢)mè recogniiion criterfa are mgt (5.10 to S.12 FRS102 SORP). In th6 Case of rrform•nce 1?1? grants. InMe rnu¥t 05 be recogni8ed to tha e¥lent that the tharfty prnyldgd th9 spedfied go(J8 cw services as entiUem8nt to thè gEont orily occurs Tr1th8n rdaled coThJibws mel15 16 FRS 102 SORP}. Legade$ Bre Induded In the SOFA vthen rn(¥¥15 probth. Ihat l&. vAwi tlrn has toen grant of probate, exeuJtors h8ve eslabllSh Ihat there a sufficient a#È¢t8 In the eslats and any condhlons attached to thg hgaGy arn eliher lihkn the cwtrol of th8 charfty or have been mel. Grant8 Ind don#tlons No Nl8 L•llacl•• No No Nla Govgrnmenl grnnts Th8 chaty has rec8lvad gmmment granls In th8 porknd Glft Ald recglvable Is Incllthd In Income vtsn t9 Is a vthj dedgrauon from the donor. Any Grfl Akj amount rècovered on 8 donotton Is ridred lo be part of thai glft and Is treated a8 an tdditlon to the lame fund as thè Inltsal donatlon unl088 the dork)r tsr the terms of th8 app8al hav8 spedfied otheTh. ContrJ¢tual Incom? •nd Thls Is only Induded in the SOFA On thè thanty ha8 pm¥•Jed thg ralabJ gotrJ8 or p•rforman¢• r•lat9d grants serv13 or mel Ihe perfornwl lated condthon8. Tx r•¢l•lm¥ on donJtlon$ and glft8 No N18 Yes No Don#tsd g¢)od• Donated goods aw measured at falr wahje (the amounl for which th• I8 ¢ould èxGh8ngedl unless ImpradGal to do so. The cost of any stock of go¢xls donaled fDr<fL8trknulion to benefidarfes 18 deemed to bè the falr value of those gts atthe Ilme of thelr ceIpt and they are recognised receipt. In the portIng peiiThJ in th8 Stoth$ ao distn'tted, they are wni8ed as an exp8nse at the carrying amount of stock8 al dlsldbutton. Donalod goods for rfjsobo 8re mg88ufed al tstr volue on re¢4)gnhlon. T< 1$ th• èxpèctéd proceeds from $8le less the expected costs of saje. and fecognlsed In 'Incom8 from other tr8dlng actfvittes, ¥Ath the corrttpondlrYJ Stock recogni580 In the balanck sheet. On its sale value of stod( is Charged against'lncome from other trading acbvsttes, and Ihe wo(¥eds from sab are 81s0 wnIS&j as'lncthme froffl other Iradirrfj adv5119s'. No Nla No 18 NO Goods donglod for by Ihe are rncogntsed as Ilx•d alts an¢ induded in the SOFA as kncomlrwj rern rncivablg. No Nla Gifts in for use by we the SOFA as income from dth7a1ns Dont•d unTk•# #nd Donated services and la(Ues •rè thè SOFA TAtsn raVAd al ts value of cllltkni gfft lo th9 tharbty provbtsl tho valug of the glft be nsUre rellably. Donated 5ervkes and ladljues that are consumed Imme(Ilatety are re(J)gnbEd Js I[rne wtlh an equlvaient amount recognisgj as an underthe aFvropflate heading In the SOF Yes No Nla No Nla No Nla Support cojts The charfty has Incurred eWMlltur8 on support Costs. The value of any voluntary reIved is not Inthded In Ihe accounts IxA15 No Volunteer hglp No Nla Income from interes( Th515 lThJLKleJJ kn the acC¥en 1pt Is wobth aThl the amrmjrtRIvab1e royaltie5 and dÈvldends be measured rdtably. All Saints, Chur(, BTaun5ton Notes 2 08ffj3f2025
The 2024 All Salnts, Treasurer's Report In¢om• frthn m•mb•rnhlp M8mbersMp sthscrfpkns In rAaturè ofa 91ft are recogrlsad In DDnatE
ubscriptlon5
and Legacies. No Nla Membershlp 5th)5(¥lpllon5 thlch glv85 8 rnmbor th& ht to sarvlces or othgr b8nefils a¥t reeognlS as income ¢amed from Ihts provtsion of oooda servitÈs ctsrne from charitabl8 athluos Insurance dalms are orty IrKaud8d kn thè SOFA¥h the general kncom8 recognttlon criterla a met {5.1010 5.12 FRS102 SORP) ar¥J are hjcjuled as an ikm of otlr in¢orrt8 In th8 SOF S•tU&m•nt of In$ur¥nG• elalm¥ No Nl8 Invfyjtmgnt gaSn¥ and Th15 Indud95 any reBliwd or reaSed or losses on the s8le of Trweslmenl8 and any gain or1088 sUItirv fnjm rovaluk 5rb¥gSlments to market Volug •1 thw gnd of year. No Wa 2.2 EXPENDITURE AND LIABILITIES Llablllty r¢cognltlon Uablllllos are wnlsed vthere11 18 mole than not Ihat ther6 i& a gal or ¢onslrurtlv8 obligation cornmittirvj the rthaiity to pay oui arwj the amount of the obfigation can b8 measured wkh r88%>nth cgrtalnty. Support cosls have been allocated befvRen g0Veman co818 4Th1 Govem9nc• ¢osts COMpn 811 costs in¥olwtYJ PLlic accoL1¥bIlity of the chaAty its ¢ornpliance wth 013110n and good pr8cUc•. Support C08ts inLgude central furths and have been •lloc4led to ¢t Ltegories on a basls nSIstent llh thè use of resources. eg allocthg propertl CA)8ts by floor aTea4 or per •. staff CAXts by and ¢>thtt by ttir ge. Where the thwity glv05 a grnnl wllh condStknns tr Its paYrt bglng g sp8dfic1ovel of 5grvlce or oulpul lo be provided, $uGh grnnts aro only wnised in SOFA on¢8 U recipient of th8 9font ho$ provJd¢d the spedfied or Wl. Where there are no c4ndMlons atta¢hlng to tha grantthat enabl8s th• doTh)rtharfty to realistsl}Y avold th8 o)mmltrnrt 8 12bity forthè ful fuThJtrKJ obmgatlon must be recognised. No Wa Gov•rnan¢• 4nd #upport ¢o•t• Grants wllh pgrft4mMnc• condltlons Grants pay•ble wlthout p•rtornwnc• condttlo No Nl8 R•dund•ncy coBt Thg charity made no reduThJaFV paents durkng ts T8pn9 pgrb)d. No D•f•rr•d In¢omo No m81fjrt81 Itwn ofdefenBd Inc¢)mo h# bèen inthdad kn thè aeeounts. Yes No la Credltorn dtscoLtnt8 A Ilablllty Is measured on reoJg¢ilion 81 118 list1¢31 Cost aThJ then subseqt Provl*lon• for Ilabllltlts measured al the b95t g$timate of th8 8mwnl requlrgj to solug thg objlgallon at thg vBporttng dats The charity actxun15 for b85ic Ilnandal k15lnlln on knlllal as per pardgraph 10.7 FRS102 SORP. Measu1 is as per paragfaphs 11.17 to 11.19, FRS11Y2 SORP. No Nl8 Baslc flnanclal instruments No Nla Salnts, Chltrch. Braunston
The 2024 All Saints, Treasurer's Report 2.3 ASSETS TangÈblè fixod •s&•ts for ThEse we 12ptsW rfiw can be more than LThr. and costal kasi usè by ¢rfty They are valued at cosL The depredatlon rates methods used ¥rn dlsclosed fft note 9.2. The ¢haTIty has Inl4nglbkn Ilxad assets. that . nonwmoW assotsthatdo not havo physlrAI sub8lan¢e bul are Identifiab and or8 controll8d by the thar1iyttwoh custody or18gal twJht& Tho amortisatton ral85 and nwhods used are discjosed fft noie Intsnglbl• flx•d ass•ts No Nla Thgy arg V¥1[ at cosl. H•rltg• u8•1# Thè chaftty l)a8 herit•gè a888t& Ihat . n0Th4northy assels wlth htslrt irtistt sdeniinc, techr09[¢8l, 98ophyskal or envknfflenlal qualities that are and minlained pnnt4pally for their¢tribUtion to kn0%54edgg ar•J ajliure. Th depretialion ral85 and methods used a5 dlsdosed In note 9.6.1.4. Yes No Nla Ye8 No Ttfty are valued at co81. Inv•stmant8 d asset Inv6slments In qLty)lad shgres. traded l)wds aThl similar mve8tsnents are valued at Inltiauy at cost aThJ subsequenty 8t f8lr valug martel value) at the year eNt. Tha 88me treatment ts appfied lo lthd InvosThents unfess fair value CAnnot b8 measured rtlrdbly In vthl¢h ca it 16 mea8u(gd 8t cost bss ImpalrmenL InveBlments held lor resale or pending Iheir $819 Ind cash oTrJ cash equ¥•nI5 %%llh molurfty dple oflgss Ihgn 1 yoar arn treated as ojryenl asso1 in¥gsln Nla No Nla Stockj and work In progrtsl Stocks hehj for sale as part Ofn0n?llt•tile trade aré at the kvMr or cost or rtt realisable value. Yes No Nla Goods or5eNj( pmvlded as part of a rtAiilable athvty aro SU[8d 8t net rea115abte value ba8ed on thè servir potenllal wovlded by ttoms of stock. Work In progress is valued 81 cost less anyforesegablo loss thot 1$ Ilkety lo ocoJr on contract. Debtors trade debtors and ltsans reci¥abl&} arn mtasurnd on lthl Cog at Yes setttement amourt after any Ifade discounls or amount advan by Ihe thaTity. Sub$equerktty. (red at rash or olher cons•kntlon exrded to be recthd. Th8 ¢h8rfty has hos IrN95tmerts vthlth11 holds for ale orpendlng Ihetr5818 and aThJ Ye5 cash 0qufvants wlth a maturlty datslgss than Or year. These Midude ¢a8h ¢M deposit a cash equivalenls a m8lurSty date oflgss than Jwr hold for Nes1t rnther than to meel short term cash (xjmmibwils as theyfall duo. es No Nla No No Mla O•btorn Curr•nt aM•t Inv•$tm•nts No Yes No Nla They are at fatrvah excepttwlw8 Ily quafify as blInandallirn. JI Salnts, Churth. Braunston Notss 2 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoLints cont Nots3 Anatysis of income Analys1¥ fund# fimd¥ dA DonatÉons Planrted GfvtnA and legacles: Olher Donations atKI olft8 GfftPJd 23690 4279 8764 27291 3315 7725 218 104 6710 General grents by 9MnvOthef charii Membershlp subsc1bonS aThS sp¢Thry5h9 vthkh ar8 h Stanr£ (titi Donated facilitiès and sen Support frorn Frients of All Swnts Braurton 2775 2879 2775 37508 8700 45031 273 Charltabl8 actlvltiès: Mam8ge$, Funerals ate FundraL81nA Olher 6775 6775 5467 9796 4147 Totsl 12242 12242 13943 Othor tradlng 1 Magazln? Other 3936 3809 Total 3936 3609 IOme frarn Interest inccy Inveslmonts: Dfvthnd Inco Apprat1 of Shares Other 4370 4370 1730 16 -20 Total 4378 4378 1726 Separats Use of Parrah Rcon & C1¥ Fkkl mat•rSal ttsm Rlmin VAT of Income: 475 1134 1244 Totsl 748 1992 1609 Other: CorNer¥lon of end(1tfurxts into Intt Gain on di$pxai of a tsnglbkfwj ass& I1 lorchari,S own use Gain on dIspr1 of a Pr(¥Jrn NatwJ Invesbrenl Royalties from the &YpItyIab gr 1841 Drr riahts Refund of Un5rwt 2W23 Chbb Giv 2499 TOTAL INCOME 55660 2712 4123 62555 85917 Olhor lnlomtk. All kicomp In the prloryear Th7S Unrestsd exceytfor. Ipkne Prrrle deSCrEpti and am¢)urtsl In 2023 £414 aKI £5 in Gfft AldW ts De5wJn funds. For Re&Irf ld$th&&WaS (kna$ (£184 plus £6700 dola by lh8 Tr1$ dAII Sgtnts" £1134 ofVAT raim&. rEportlnq perlod. please glve th re•srffl lorthe convernlo All Saints, Church. 8R4MJSton 081031202S
The 2024 All Saints, Treasurer's Report
Section C
Notes to Ilie accoLlllts
cont
Note 4
Analy3is of expenditurp
In¢
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts cont Note 5 Extraordlnary items Please explaln tho nature of each extraordlnary item occunlng In the period. Thls year Last year Descrfptlon Extraordinary item 1 Plans were drawn up with the help of an Architect to improve the back of the church and the Churth Entrance. Thls is often referred to as"reordering the messy Come¢, Extraordinary item 2 Repairs were required and carried out to one of the stain glass windows and its surroundings. 3330 Extraordlnary Itom 3 In Previous years we have trthed our Planned Gmng to Charitable Giving. What we did not spend in one year vtss carried on to the next year by recording it as a Liabilty. However, in 2024 it was decided that we could no longer tithe Planned Giving as funds were depleting rapidly. So, the £2499.20 Unspent 2023 Charitable Giving is no longer considered as a liability, but the funds moved into a new Designated fund to be spent on Charity within the Paiishes of the Benefi. 2499 Extraordlnary Item 4 Total gxtraordlnary Items All Saints, Church. Braunston Notes 5 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts Note 6 Deta51s of certaln items of expenditure Fa•s for axamlnatlon of the accounts Please provlde detalls of the amountpaid forany stslutory •xtemal scnrtlny of accounts and other services pmvided by your ind•p•ndwrt axamlner. ff nothlng was pald please enter .0. in the approprlate box(es). Th18 year Last yoar Ind•pand•nt •xamin6rfs foès Assuranca sarvic•s other than audit or independent examination Tax advisory f Other fees (for example: financial advlce, consultancy. accountancy services) pald to the Independent examlner All Saints, Churth. Braunston Notes 6 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (contl Note 7 Pald employees Please complats this nots If the charity has any employee& 7.1 Stsff Costs Thls ear Last oar Salaries and wages Soclal se¢urlty costs Pension costs (defined contribution scheme) Employ0• lifo Insurance Total staff costs Please provlde details of expendlturo on staff working for the charity whose contracts are with and are pald by a relat party Not A licable Please glvo d8talls of thè number of émployees whose total employee beneflts (axcludlng amployerpenslon Costs) fell within each band of £10,000 from £60.000 upwards. If thera arn no such transactions, please onter Yrue'in the boxprnvlded. No omployees recelved employ•e b•nefits {excludlng employer penslon costs) for the reportlng poriod ol more than £60,000 Non• Band £60,000 to £109,999 Number of em None lo ee8 Please provldo thg total amount pald to key management personnel (Includes tru3ts9s and 50nlor management) ror their servlces to the charity None 7.2 Average head count in the year The parts of the charlty An which the employees work Thls year Number Last year Number Total All Saints, Church, Braunston Notes 7 0810312025
The 2024 All Saints, Treasurer's Report 7.3 ExratIa payments to employees and others (excludlng trustees) Please complete rfan ax-gratla payment Is made. PEease explaln the nature of the payment None Please state the legal authorlty or reason for maklng the payment None Pleas8 state th8 amount of the payment (or valu6 of any waiver of a right to an asset) None 7.4 Redundancy payments Please complete rf any redundancy or temilnatlon payment Is made In the period. Total amount of payment Nono The natur• of the payment (cash. asset etc.) None The extent of redundancy fundlng at the balance Sheet date None Please state the accountlng polky for any redundancy or termination payments None All Saints, Church. Braunston Notes 7 08103r2025
The 2024 All Saints. Treasurer's Report Section C Notes to the accounts (conti Note 8 Defined contrlbution pension scheme or defined bonefrt scheme accounted for a8 a defined contrlbutlon schem?. 8.1 Please compl•te this note Ifa d•ffned conlrfbudon penslon schan is op•r•tod. Amount of contrlbutlons rocognisod In tho SOFA a8 an expen90 Nll Pl#• •xplaln the basls for allocatlng the Ilablllty and oxpons• of defined contrlbution penslon schemo between activities and belween restrictfjd and unr68trlctad funds. 8.2 Please complete thls sectlon whern the charltypartlclpates In a definedbenefft penslon plan but Is unable to ascertaln Its share of the underfylng assats andll8bllltles. Ploa89 ¢onfimi that altough the scheme 18 accounted for as a dofin contrlbution plan, Tt18 a dofined bonofft plan. Pl•ase provide such Infonnation as Is available aboutthe plan's surplus or deflclt and the Impll¢atlons. If anyi for th8 reporting charfty 8.3 Please eomplete thls sectlon whore the ¢harftypartlclpates In a mufti4mployer deflned benefft penslon plan that is accounted for as a defin•d contn-butlon plan. Describe the extent to whlch the charity can be Ilabla to the plan for othèr antities. obllgatlons undor tho ternis and condltlons of thfr multi4mploygr plan All Saints, Church, Br8unston Notss 8 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoLints Icontl Note 9 Grantmaklng Please complete thls note Mthe charity mad• anygrants or donations which in aggr8gato fomi a mat•rfalpart of the charltsble actIveS undertaken. 9.1 Analys58 of grants pald (Included In c08t of charftsble acllvlllès) Analysls ec11 In*tltudons Indlvlduals Support costs Total or ro Act or ro e¢t2 Actm or ro ect3 or ro Total Please enter "Nll'ff tho charty dogs not Id? andorallocate support co3t& 9.2 Grants mada to Instllution8 My charfty has made grants to path"¢ularinstitUOnS thatarn material in the context of Its grantmaklng. Details of the Instftutlon supported. purpose of the grant and tolalpald to each Instltuuon Is avallable on the Chartty web slte. Please pmvide dotalls ol charltys No Provlde detalls below Namea of Instituuon Purpose Total amount of Tants Id £ Total grnnts to institutions In reportlng perfod Other unanalysedgrants roTAL GRANTS PAID I Saints, Church. Brdunston Notes 9 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoui)ts Icontl Note 10 Inveslment assets Please comphta thls note Ifthe chaiity has anyinves1mtasSot£ Please provide a breakdown of Investme shown above agreeing with the balanc6 sheet row B04 dlfferentiatlng b6two8n those held at falr value and those held at cost less Impalrnient. Thls Year. Analysis of Investments Fair valw atyMr •nd Cost1•s¥ Impalrmgnt Cash or cash equlvalents Treasury Stock 2 112% INDINK 26 Shareg- The CBF Church ol England Inveltment Fund Soclal Inva8lments 588 Other Invostments Total 588 Grand totsl (Falr valuè at year Md+Co8t le•8 Impalmmnt) Last Year Analysis of Investments Fairvaluo at year ond Costless lfflpalnnent Cajh or cash equlvalents Trea8ury Stock 2 112% INDiNK 26 Share¥- The CBF Chur¢h of England Investment Fund 795 588 Soclal Invastmonls other inve8tmonts Total Grand total (Falr valuo at year end+Cost le$8 Impalmnt> 1,383 Additional Information During 2024 the Treasury Stock 2 112Q/o IND- LNK investment (£795) matured. This resulted in a receipt of £3072 which vras paid in the our current bank account AN Swnts. Church, Braunston Not8s 10 08103r2025
The 2024 All Saints, Treasurer's Report Sectioii C Notes to the accounts {cont Note 11 Debtor3 and prepayments Ploasa complete thls note rfth• charltyhas any debtors orpr•payments. 11.1 Analysls of debtorn Thls year Last yMr Trada dabtorn Prepayments and accruad income Other debtors 150 3,498 Totsl 1,042 3,648 Pleas• complete 19.2 wher• a matsrial debtorls rncov•rnbl• mrn than a yearafter the repong data. 11.2 Analy818 of debtols reGovorable In mor• than 1 y•ar lin¢ludgd in debtors above) Thls year Last vear Trade debtors Pr8payments and accrued Income Other debtors Total All Saints, Church. Braunst( Note 11 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts {cont) Note 12 Creditors and accruals Please compl•t• this note ff the charity has any crndltors oraccrnats. 12.1 Analysls of croditorn Amounls falllng due within or ear This year Last year Amounts falllng due aftèr morè than one year Thig year Last year Accruals for grants payabl• Bank loan8 and ovordraft* Trade credltors Payments received on account for contracts or performance-rolatod grants Accruals and deferred incom• Taxation and soclal security Othèr credltors 2,234 3.818 Total 2,234 3,818 12.2 Deferred income Please compl•te this note If the charity has deferredlncome. pi seex lain the incom is defe Mov•ment In deferredlncome accourt This y•ar Last year Balance at the start of the reportlng period Amounts addod In current Pgriod Amounts released to Incomo from pmious perfods Balancg at the end of th• rnportlng perfod All Salnts, Churth, Braur Note 12 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoLllits (cont Note 13 Cash at bank and in hand This year Last vear Short term cash inv•stments (less than 3 months mthrlty dats> short tsrm doposits Cash at bank and on hand Other Total 52,214 50,107 52.214 50,107 All Saints, Church, Braunston Note 13 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (cont Note 14 Fair value of assets and Ilabllltles 14.1 Please provldo dotalls of the charitys exposu to credlt rf8k (the rl8k of Incurring a lojs due to a debtor not paylng what Is owed) , Ilquldlty rlsk {the ri•k of not bolng able to rneet Short tsmi financlal demands} and market risk (the rlsk that the value of an Inveslment will fall due to Changes In the market) ari8ing from financial instruments to whlch the charity is exposed at the end of tho reportlng perlod and explaln how the charlty manag88 th risk8. No significant Credlt Risks 1Q2 Please give detalls of the amount of change In the fair value of baslc financial Instruments Idebtors. cr•dit¢rs, Investments18ee gectlon 11, FRS 102 SORP)) mèasured at falr valua through the SOFA that i• attrlbutablo to changes in cradlt rJs All Salnts, Church. Braunston Note 14 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (cont Note 15 Events after the end of tho reportlng perfod Please complets this nota events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts arn authorfsed whlch relate to condltlons that arose after the end of the repo"ng peiiod. Pl•as8 provide dotails of the nature of the event None Provid8 an estimate of thè financial effect of the gvgnt or a ststement that such an 0Stlmats cannot be made None All Saints, Churd). Braunston Nots 15 08103r2025
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The 2024 All Saints, Treasurer's Report Section C Notes to the accounts {coiit) Note 16 Charity funds (cont) 16.3 Transfers between funds Reason for transfer and where endowmont is converted to income le al wer for its converslon Amount Beeen unrestricted and restricted funds None Betrween endowrnent and restricted funds None Between endowment and unrestricted funds None All Saints, Church. Braunston Note 16.3 08103r2025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (cont) Nots 16 Charlty funds (cont) 16.4 Designated funds This Year Planned us8 Local Charity Pu of the de$1 nation The money to be spent on charity within the Parishes of the Benefice this ori inat for 2023 Ch ritable ivin nots ent The money is pknned to be spent on promob'ng the missionary joumey Amoun 2499 Young persons missiona Choir Fund 2566 A gift towards the funding of Facilities for the Choir 250 Contingency stsrted originally for repairlreplacement of the organ(s) but later extended for eneral con . General Restorations 8408 General Restoration Choir Outing A glft suggestsd to ba used for tha funding of Choir outings 234 Inside Refurbishment There is a desire to reordering of the inside layout of the church makin rt more functional. This was initially a bequest from Sheila Rowley. It was decided to be used to hel for those in needs as Sheila herself had done. A Donation was given for the cost of hiring the Village Hall for Café Chu Sheila Rowley 9184 Café Church V. H811 fund 499 Last Year Planned use Young persons missionary ose of the desl nation This fund is the combinats.on of previous fijnds called "A donation" and '¥outh Church". The money is planned to be spent on promoting the missionary joumey of young people. A gift towatrls the fundlng of Facllltles for the Cholr Amount 2566 Choir Fund 250 Contingency Started otiginally for repairlreptacement of the organ{s) but later extended for eneral contin General Restorations 8408 General Restoration 127 Choir Outing A gift suggested to be used for the funding of Choir outings 234 Inside Refurbishment There is a desire to reordering of the inside layout of the church rnakin it more functional. This was Tnitially a bequest from Sheila Rowley. It was decided to be use(1 to hel for those in ndS as Sheil herself had done. A Donation was given for the cost of hiring the Willage Hall for Café Church. 1774 Sheila Rowley 9189 Café Church V. Hall fund 499 All Saints, Church, Braunston Note 16.4 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accoLints Iconti Nota 17 Transactions wlth Ift and related partles 17.1 Trustee remuneratlon and benefits NOM of the tru$l••8 have boon pald any romungrallon or reIVed any othor nefft from an employment wlth their charlty or 8 related ontity (Truo or False) TRUE Amounts paid or bonofft value This PwAlon or R•dundon¢y (IncludlnB lou of offlc•V•x Legal authority (•g ordèr? governlng docum•nt) ar TOTAL Nanv4 of Iru8tg8 Ixhor Travelling expen paid by Funoral Dirn¢tor8. 150 PCC Mgmb•rls) Please give detalls ofwhyremuneratlon orother Ata funeral th• fungral dlyectors pay for A V•ry•r, and trav•lllftg exrA¢S for Chryy If approprfatfr. Currently th1¥ monfry 1$ pald InltS•lly to tho Church. and thn the church pa8M8 on thg moiw to th• r•l•v•nt p•rnon. Where an •xgratla paympnt has beon medo to • frnst••. pmvldo an explanadon of the nalura of th•pymenL 17.2 Trustsos. gxpens8s eharlty has pald trugt¢os expensos lor fvinHin9 thelrdull¢s, daHs of such tr•nsa¢Uons $houldbeprovldod In (hls •nter°Fal¥•". No trustee •xpense hav8 beèn Incurr IT1 or Falso) TRUE Type of0xn8 T•lmburned Th18 ygar La•t year Travel SubsiBten¢• Ac¢ommodatlon Other (pluso $peclfy): TOTAL Pleasè provlde the number of trustees reimbuvsed for •xpen8e8 or who had exwn8e8 paid by the charity 17.3 Transaction(s) wlth retated parties Pleasegive detaits ofany iransachon underfkn by(oron ljehaifofj the clwrifyin which a Trlatedpartylms a materfal interes¢ AlU1ng wheTr funds have l)een Ilda$ agwrtforrelatedpath& Ilthwvare no such transactrons please enter Yn'In the boxpmvlde Thwo have been no ve14tgd party transacllons In the r•porting wlod (Trug or False) TRUE All Saknts. Churd). Braurtslon Nots 17 0810312025
The 2024 All Saints, Treasurer's Report Section C Notes to the accounts (cont) Note 18 Additional Disclosures The followlng are significant matters which are not covered In other notss and need to be Included to provlde a proper understsndlng of the accounts. If there Is insufficient room here, please add a separats sheeL None All Saints, Churth, Braunston Note 18 0810312025