Charity Registration No. 1175527
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Revd. Benedict Atkins Luke Atkins Dr Audrey Gupta Revd. Daniel Millest Margaret Morling Les Taylor Rev James Roe (Appointed 1 September 2024) Joseph Walker (Resigned 1 November 2024)
Charity number
1175527
Registered office and Principal Address
St. Cuthman’s Church Whitehawk Way Brighton BN2 5HE
Independent Examiner
TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN
Bankers
National Westminster Bank Plc Chatham RCSC Western Avenue Waterside Court Chatham Maritime ME4 4RT
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 |
| Independent examiner’s report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report and accounts for the year ended 31 December 2024.
The accounts comply with the Charities Act 2011, the charity’s Trust Deed and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational Structure
The church is a charitable trust registered in the UK with The Charity Commission of England and Wales (registered number 1175527).
St Cuthman’s Parochial Church Council (PCC) has the responsibility of coordina ting with the priest in charge in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The PCC members who served during the year were:
Retained
Rev Daniel Millest Rev Benedict Atkins Leslie Taylor Luke Atkins Margaret Morling Audrey Gupta
Added
Rev James Roe (1st September 2024)
Resigned
Joseph Walker (1st November 2024)
PCC Member Training
All staff, volunteers and PCC members undergo a formal recruiting and selection process, followed by an induction period that includes any safeguarding training necessary.
Senior Management
Senior Management of the church consists of clergy, whose pay is set via a stipend, the level of which is set by the Diocese of Chichester who provide the stipend.
Risk Management
The church’s operations are wholly reliant upon the members of the congregation continuing to give money and time to support the church staffing and activities. Should this funding cease, the church would be unable to continue to support all its current activities and staffing levels. This risk is managed on behalf of the church by the finance committee. This committee meets regularly and reviews the management accounts of the church and considers what activities and staffing the church can commit to and agrees the necessary remedial actions to ensure the church is able to continue its operations. The preparation of the management accounts is overseen by the treasurer of the church. The church aims to hold a reserve of three months salaries to ensure it can meet its staffing commitments.
Grant Making
The charity pays grants in the form of mission giving. The level of mission giving is set at the start of each financial year by the PCC members and is based on the charity’s projected income and asset levels.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Volunteers
The church benefit from the dedicated work of a great number of volunteers. In accordance with FRS 102 and the Charites SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.
OUR PURPOSE AND ACTIVITIES
In 2014, a small team of people moved across from St Peter’s church in Brighton as part of an Apostolic Partnership to support the work of St Cuthman’s on the Whitehawk estate which began in 1937. St Cuthman’s Whitehawk exists ‘For God, For Good, For Whitehawk’ - serving the holistic benefit of the geographical parish of Whitehawk and all who live in it, according to the constitution and aims of parish churches in the Church of England.
In the wider Christian context, we aim to play our part in the re-evangelisation of the nation, the revitalisation of the church and the transformation of society. We do this on the Whitehawk estate by seeking to collaborate with neighbours on areas of local concern, injustice and long-term benefit.
In all we do, we rely on volunteers from within the church and across the community. This greatly expands our impact and reach across the estate and also helps build and foster relationships within Whitehawk.
ACHIEVEMENTS AND PERFORMANCE
Whitehawk Foodbank
The Whitehawk Foodbank is a ministry of the Parish Church, expanded over the Covid Pandemic to meet the increase in need for emergency food provision, and since developed to focus more on the holistic care and underlying causes of poverty. It mobilises a number of staff roles, partnerships with other local and national organisations, and over 50 volunteers. It is a core offering of the Church’s ‘common good’ vision: For God, For Good, For Whitehawk.
Emergency food provision
We have worked to streamline the process for emergency food provision and also the efficiency of the referral process to ensure that nobody who receives food becomes unnecessarily dependent on it. It is designed to be emergency food care while underlying causes are addressed.
Community Cafe
Community Cafe has continued to be a neutral space where neighbourhood residents, including those collecting food parcels, can socialise and get specific support through partners who have ‘clinic’ tables e.g. Water company, gas company, PDSA, Macmillan. This year we also responded to a need by starting a discipleship group around a cafe table during the cafe.
Support towards Sustainability
We also provide Support Work related to benefits, housing, navigating government and council services; also Psychotherapy through Community Counselling Brighton.
Campaigns and listening
We play our part in the wider regional and national politics by being involved in policy campaigns that make a difference to the area of Whitehawk and the benefit of our residents.
Relationship to the Church
We have continued to integrate Foodbank functions with other church ministries such as community meals, cafe, and listening tables at Neighbourhood events.
Looking Ahead
Common Ground — this year we are evolving the design and framework of what has been known as ‘the foodbank' to better hold the variety of other purposes it achieves, and its position within the church’s functions. This will involve a move away from the nam e 'foodbank' and towards ‘Common Ground’ which will hold our various community-focussed, common good works.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Kids Tea and Dinner Club
This coming year will involve the launch of a Kids Tea midweek, and a Dinner Club for adults, and involve the installation of a larger kitchen to build on our hospitality.
Children, Youth and Families
Rascals
2024 saw the continued service and development of Rascals, our Monday Morning baby and toddler space. The team has grown and involves previous space participants as helpers and leaders. It continues to be a much needed and worthwhile effort, frequently leading to further connection with the church and neighborhood as well as the important work of providing space for friendship for parents and carers and children. The Rascals community frequently played their part in wider events such as hosting a craft table at the Good Friday outdoor event.
Sundays
We continue to invest in the rising generations on Sundays by providing a safe and faith-filled environment for them to grow together with God during a Sunday service.
St Marks School
We have been invited to become the official Parish Church for St Mark's school on the western margin of the parish, with a clergy position as foundation governor at the school and continue to explore what a meaningful and useful partnership could look like for the good of Whitehawk.
Youth Cafe
Youth Cafe ran midweek afterschool on an ad-hoc basis, continuing a low-maintenance connection with neighborhood youth.
Discipleship group
A youth discipleship group was created and ran, providing space for discussion and exploration of faith.
Fridays at St Peter’s
Our youth regularly attended Friday Night fun, teaching and worship together at St Peter’s church, also serving in various ways here.
Weekend Away
Our youth went on the Brighton Family of Churches Youth Weekend away where they had fun and grew in their faith, and worked together to host an event, and one of them also prepared and gave a preach.
Focus
We took 15 young people to Focus.
Mission Giving
We continued to operate a small fund for discretionary gifts that would make a difference in our neighborhood outside of our church. This included support for Encounter Wellness, a local holistic wellbeing project run by a local GP based in St David's Hall.
Discipleship
Discipleship (‘doing Christian things together’) continued to grow through ad -hoc and short-term pathways such as regular walks, bible studies, meals, and innovations initiated by lay leaders such as communal litter picks and pop-up cafes. This coming year we aim to establish a few more consistent, mid-term pathways connecting with Kids Tea, Dinner Club and others.
Neighborhood
We continued to host seasonal events in the neighborhood, fun social spaces with a chance for community to be built between the church and the neighborhood. We did this at Easter, over Summer and at Christmas.
We also continue to explore and empower ideas from church members to serve the neighborhood and create community as above in the Discipleship update.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Alpha
We ran alpha in early Spring 2024, mobilising a team of 18 team and a total of 12 guests over the course of Alpha. The strength of this Alpha was both the cultivating of confidence in those on team who wanted to grow in hospitality and encouraging, and those who wanted to enter into that faith space for the first time. We will aim to run it again, probably in Autumn 2025.
Leadership
Leadership at St Cuthman’s is administered through a number of structures and spaces: Clergy, PCC (Trustees), Leadership Community, and Community Collaboration. We also employ a number of staff from within this in order to exercise specific functions of administration and empowerment for the wider congregation.
Staffing
Staffing strategy - areas needing strategic strengthening or enabling, either due to an area of critical vulnerability or opportunity. Staff roles have evolved this year according to need and in response to the development of staff members. We are hugely grateful to our staff team and the grant funding which enables their ministry amongst us.
Safeguarding
In 2024 we continued to strengthen our safeguarding structures through the adoption of MyConcern as a secure digital tracking and communication platform, the addition of two new safeguarding team members (Jess French and James Roe), and the adoption of Safeguarding into the Staff portfolio of Becky Atkins, our new Parish Safeguarding Officer. This is in response to the scale of need of safeguarding support for our parishioners that arise from our mission and care work. We are hugely grateful to Issy Hart for her voluntary work as PSO for a number of years, and grateful that she remains a part of the Church and its lay leadership.
Building
In 2024 we organised and combined the following building issues into a capital campaign which will be — undertaken through 2025 and 2026 organ removal, lady chapel renovation, installation of an upstairs kitchen and toilet. We are also currently refurbishing the downstairs kitchen in order to upscale our already effective community work around hospitality and food.
FINANCIAL REVIEW
The total costs this year were £409,565 (2023: £361,131) with income of £363,957 (2023: £273,913) and a net gain on investments of £nil (2023: gain of £2,088), giving a deficit of £45,608 (2023: £85,130).
At 31 December 2024 the charity had total reserves of £230,196 (2023: £275,804), made up of unrestricted funds of £74,476 (2023: £93,693) and restricted funds of £155,720 (2023: £182,111).
Reserves Policy
The Trustees have an unrestricted free reserve target of approximately 3 months of salaries. The unrestricted free reserves at the end of December 2024 were not within the target. At the year end, free reserves totalled £49,628 (2023: £56,212). The charity does, however, have significant restricted funds at the year-end of £155,720 (2023: £182,111) which are permitted to be used against certain costs, including some salaries, which are part of the reserves target.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Tru8t•e8' r•sp0n•lbllO8 Sft r•latlon to th• accounts Th8 trustees rèsponsiblg fow prpanng th¢ Tru5tÈ85' R¥)ort aryl the acoyjnts In acmdanr wth applic8b law and Unit&J KiThJdcffl Acts)unting Standards (Unthj Kingdcm Generalty Accepted AccLJuth"rrfJ Prac"cl. Thè law fW]uiros lh8 trustg0S to prepafg 8¢¢ounts for each fin8nual year which give 8 true and frail of the stste of affairs of the charity and ol the incomirKJ resources aThJ application of reswrces, induding the income arK1 eyThJrturg, of th& ¢harity for Ih8t year. In preparirg these accounts. the iru5tee8 are required to.. selecl suitable acc(nn9 and th apply Ilm CL¥tsiSt8rfy", the mèthods and prinaplas In th? Ch8nties SORP". make iudgemgnts and estimatss that are rg8sonabl? afKI prudent and prepare the aUnts on the gosng basis unless rt is inappropriats to presume that the charity will corntillue in op8rabon. The twstees are responsible for kewrg ad&]uate ac£wntirg records that di8cac6e reasona) awjra at any tsm& the fin8n¢ial ptstion of the charity and enable them to ensure that the accounts comply with the Charitses Act 2011. They are also sponsIb for safeguarding assets of thè charity and hence for taking sonabb steps for the prevention aThY (letection ol frai*Y and other irregulants'es. Approved by the board on ... ..... ......................... On behalf ol the board oftrustees Lety T•ylor Trustee
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity’s t rustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’) .
I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mark Cummins FCCA FCIE
Independent Examiner
On behalf of TC Group Office: Steyning, West Sussex
Dated: .........................
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| funds | funds | 2024 | 2023 | ||
| Income from: | Note | £ | £ | £ | £ |
| Donations | 3 | 150,687 | 213,180 | 363,867 | 273,548 |
| Other trading activities | 4 | 90 | - | 90 | 365 |
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| Total income | 150,777 | 213,180 | 363,957 | 273,913 | |
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| Expenditure on: | |||||
| Charitable activities | 169,994 | 239,571 | 409,565 | 361,131 | |
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| Total expenditure | 5 | 169,994 | 239,571 | 409,565 | 361,131 |
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| Net gain/(loss) on investments | - | - | - | 2,088 | |
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| Net income/(expenditure) | (19,217) | (26,391) | (45,608) | (85,130) | |
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| Transfers between funds | 13 | - | - | - | - |
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| Net movement in funds | (19,217) | (26,391) | (45,608) | (85,130) | |
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| Reconciliation of funds | |||||
| Total funds brought forward | 93,693 | 182,111 | 275,804 | 360,934 | |
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| Total funds carried forward | 14 | 74,476 | 155,720 | 230,196 | 275,804 |
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The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derives from continuing activities.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK BALANCE SHEET AS A T31 DECEAIBER 2024 2024 2023 FIX a•ts Tangibb fixed as8ets 10 37,481 37.481 Currnnt I•t¥ Debtor5 Cash at bank aThJ In hand 11 13.037 206,783 15.781 231.212 218.820 246,993 Cr•dltorn'. amount• fallltw du• wlthln on• y•ar 12 113,4721 18,6701 N•t ¢urr•nt a•ts 238,323 230.196 275,804 Thg fund• of th• charlty: Reslncted htnd5 13 155.720 182.111 Unrestn'cted funds 14 74.476 93.693 230,196 275,804 Thè aC)unts w8r• appro¥ed by thè Boartl ofTrust*s on . ?OW L•• Taylor Trustee Chartty Ntsmb•r. 1175527
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Legal status of charitable company
The Parochial Church Council of the Ecclesiastical Parish of Whitehawk is a charity. The charit y’s registered number and office address can be found on the Legal and Administrative Information page.
2 Accounting policies
2.1 Basis of preparation
The Parochial Church Council of the Ecclesiastical Parish of Whitehawk meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.
There are no material uncertainties about The Parochial Church Council of the Ecclesiastical Parish of Whitehawk’s ability to continue as a going concern.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and in accordance with Church Accounting Regulations 2006.
2.2 Income
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable the income will be received and the amount can be quantified with reasonable accuracy.
Donations and other forms of voluntary income are recognised as income when receivable, except insofar as they are incapable of financial measurement.
Income from charitable activities comprises grants awarded for activities undertaken by the charity's project partners. Grants are credited to the Statement of Financial Activities in the year in which they are receivable unless a grant is subject to donor imposed conditions that specify the time period in which the expenditure of the resources can take place; in which case they are deferred.
2.3 Expenditure and basis of apportioning costs
Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category.
Charitable activities comprises all expenditure directly relating to the objectives of the charity.
Governance costs (included within Support costs) comprises all costs associated with constitutional and statutory requirements with which the charity must comply.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
2 Accounting Policies (continued)
2.4
Investments
Investments are included at fair value at the balance sheet date. Any gain or loss on revaluation is taken to the Statement of Financial Activities.
2.5 Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
– Computer equipment 3 years straight line – Fixtures & fittings 7 years straight line Motor vehicles – 4 years straight line
2.6 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.
2.8 Creditors and provisions
Creditors and provisions are recognised where the charity has present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
2.9
Fund Accounting
Unrestricted funds are to be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds are to be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2.10 Judgements and key sources of estimation uncertainty
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.
The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.
2.11 Cash flow statement
In accordance with Section 7 of FRS 102 the charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
3 Income from donations
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| funds | funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Planned giving | 62,259 | - | 62,259 | 49,180 | |
| Collections | 278 | - | 278 | 230 | |
| Foodbank | - | 213,180 | 213,180 | 173,303 | |
| Grants | 68,600 | - | 68,600 | 35,737 | |
| Gift Aid tax reclaimed | 19,550 | - | 19,550 | 15,098 | |
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| Total income from donations | 150,687 | 213,180 | 363,867 | 273,548 | |
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| 4 | Income from other trading activities | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Church hall hire | 90 | - | 90 | 365 | |
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| Total income from other trading activities | 90 | - | 90 | 365 | |
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| 5 | Total expenditure | ||||
| Staff | Other | Total | Total | ||
| costs | costs | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Expenditure on charitable activities | |||||
| Ministries | 213,281 | 128,290 | 341,571 | 293,462 | |
| Diocesan parish contribution | - | 22,894 | 22,894 | 21,157 | |
| Mission giving | - | 1,750 | 1,750 | 4,994 | |
| Church running expenses | - | 25,225 | 25,225 | 23,972 | |
| Depreciation | - | 12,633 | 12,633 | 14,153 | |
| Support costs | - | 1,200 | 1,200 | 1,800 | |
| Buildings | - | 4,092 | 4,092 | - | |
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| Total charitable activities | 213,281 | 196,284 | 409,565 | 361,131 | |
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| Total Expenditure | 213,281 | 196,284 | 409,565 | 361,131 | |
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| Analysis of support costs (including Governance costs) | Total | Total | |||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Governance costs: | |||||
| Independent examiner’s fees | 1,200 | 1,800 | |||
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| 1,200 | 1,800 | ||||
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
6 Comparative Funds – Statement of Financial Activities for the year ended 31 December 2023
| Unrestricted Restricted Total funds funds 2023 Income from: £ £ £ Donations 93,495 180,053 273,548 Other trading activities 365 - 365 ──────── ──────── ────────Total income 93,860 180,053 273,913 ──────── ──────── ────────Expenditure on: Charitable activities 151,417 209,714 361,131 ──────── ──────── ────────Total expenditure 151,417 209,714 361,131 ──────── ──────── ────────Net gain on investments 2,088 - 2,088 ──────── ──────── ────────Net income/(expenditure) (55,469) (29,661) (85,130) ────────────────────────Transfers between funds 65,172 (65,172) - ────────────────────────Net movement in funds 9,703 (94,833) (85,130) ────────────────────────Fund balances brought forward at 1 January 2023 83,990 276,944 360,934 ──────── ──────── ────────Fund balances carried forward at 31 December 2023 93,693 182,111 275,804 ════════ ════════ ════════ |
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|---|---|
7 Trustees
Rev James Roe received remuneration of £10,888 during the year (2023: £Nil).
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
| 8 | Employees | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Wages and salaries | 198,592 | 139,065 | |
| Social security costs | 10,780 | 3,578 | |
| Other pension costs | 3,909 | 2,477 | |
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| 213,281 | 145,120 | ||
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| Average number | |||
| The average monthly number of employees during the year was as follows: | |||
| 2024 | 2023 | ||
| 11 | 10 | ||
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No employees received emoluments in excess of £60,000 in 2024 or 2023.
The key management personnel of the charity comprise of trustees.
The total employee benefits of the key management personnel of the charity were £10,888 (2023: £nil).
9 Taxation
As a charity, The Parochial Church Council of the Ecclesiastical Parish of Whitehawk is exempt from tax on income and gains to the extent that these are applied to its charitable objects.
10 Tangible fixed assets
| Cost As at 1 January 2024 As at 31 December 2024 Depreciation As at 1 January 2024 Charge for year As at 31 December 2024 Net book value As at 31 December 2024 As at 31 December 2023 |
Motor Vehicle Computer Equipment Fixtures & Fittings Total £ £ £ £ 6,950 31,401 90,434 128,785 |
|---|---|
| 6,950 31,401 90,434 128,785 |
|
| 5,317 29,274 56,713 91,304 1,633 910 10,090 12,633 |
|
| 6,950 30,184 66,803 103,937 |
|
| - 1,217 23,631 24,848 |
|
| 1,633 2,127 33,721 37,481 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
| 11 | Debtors | 2024 | 2023 |
|---|---|---|---|
| £ | £ | ||
| Other debtors | 13,037 | 4,745 | |
| Prepayments and accrued income | - | 11,036 | |
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| 13,037 | 15,781 | ||
═══════ |
═══════ |
||
| 12 | Creditors: amounts falling due within one year | 2024 | 2023 |
| £ | £ | ||
| Trade creditors | 12,333 | 6,245 | |
| Accruals and deferred income | 1,139 | 1,800 | |
| Other creditors | - | 625 | |
─────── |
─────── |
||
| 13,472 | 8,670 | ||
═══════ |
═══════ |
13 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held for specific purposes:
| Movement | in funds | ||||
|---|---|---|---|---|---|
| Balance at | |||||
| Balance at | 31 | ||||
| 1 January 2024 |
Incoming resources |
Resources expended |
Transfer | December 2024 |
|
| £ | £ | £ | £ | £ | |
| Foodbank | 182,111 | 213,180 | (239,571) | - | 155,720 |
─────── |
─────── |
─────── |
─────── |
─────── |
|
| 182,111 | 213,180 | (239,571) | - | 155,720 | |
═══════ |
═══════ |
═══════ |
═══════ |
═══════ |
Foodbank – Monies restricted for use in the provision of the Foodbank service.
14
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Analysis of net assets between funds
| Analysis of net assets between funds | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| funds | funds | ||
| £ | £ | £ | |
| Fund balances at 31 December 2024 are represented by: | |||
| Fixed assets | 21,367 | 3,481 | 24,848 |
| Current assets | 66,518 | 152,239 | 218,820 |
| Creditors: amounts falling due within one year | (13,472) | - | (13,472) |
─────── |
─────── |
─────── |
|
| 74,476 | 155,720 | 230,196 | |
═══════ |
═══════ |
═══════ |
|
| Unrestricted funds |
Restricted funds |
Total | |
| £ | £ | £ | |
| Fund balances at 31 December 2023 are represented by: | |||
| Fixed assets | 31,288 | 6,193 | 37,481 |
| Current assets | 71,075 | 175,918 | 246,993 |
| Creditors: amounts falling due within one year | (8,670) | - | (8,670) |
─────── |
─────── |
─────── |
|
| 93,693 | 182,111 | 275,804 | |
═══════ |
═══════ |
═══════ |
15 Ultimate controlling party
The charity was under the control of the Trustees during the period under review.
15
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