## **The Parochial Church Council Of the Ecclesias�cal Parish of St Leonard, Flamstead**
**Annual Report and Accounts**
**For the year to 31 December 2023**
**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Contents**
Aims, purposes and objec�ves Structure and administra�ve informa�on APCM Review of the year Churchwardens’ report Vicar’s report Deanery synod report Fabric report Safeguarding report Concerts team report Bell ringers report Financial report Financial statements Independent Examiners Report
## **The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Aims, purposes and objec�ves**
The PCC is cons�tuted under the Parochial Church Council Powers Measure 1956 and the Church Representa�on Rules 1957 (as amended).
It has the legal responsibility of co-opera�ng with the incumbent in promo�ng, in the ecclesias�cal parish, the whole mission of the church, pastoral, evangelis�c, social and ecumenical.
The PCC is responsible for St Leonard’s Church and its churchyard as well as God’s Acre, the burial ground on Singlet’s Lane, Flamstead.
Ecclesias�cally St Leonard’s is part of a united benefice with St John the Bap�st, Markyate Street, which is served by the same vicar and any curates who may be appointed. The two churches also share an administrator.
The respec�ve PCC’s and in par�cular their treasurers seek to share the benefits and burdens of this structure in the most effec�ve manner possible.
The PCC is commi8ed to enabling as many people as possible to worship at our church and to become part of our parish community. The PCC maintains an overview of worship and makes sugges�ons for the improvement of our services and ac�vi�es. When planning our ac�vi�es throughout the year, the PCC and incumbent are mindful of the Chari�es commission’s guidance on public benefit, and in par�cular, the specific guidance on the advancement of religion.
We try to enable ordinary people to live out their faith and spirituality as part of our parish community through worship and prayer, learning about the Gospel and developing their knowledge and trust in scripture and the person of Jesus Christ.
We provide pastoral care for all and any who live in the parish, regardless of any connec�on they may or may not have with the church, and we conduct the work of mission and outreach. Equality of access is of especial importance to this PCC and is reflected in our Equali�es Policy and the prominent and broad statements of welcome displayed in the church, Facebook page and website.
Our building and land, together with God’s Acre are very important in the life of the parish and it is of importance that the PCC maintains these proper�es and makes them accessible to all.
1
**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Structure and administra�ve informa�on**
**Charity Commission Number:** 1179567
## **Address**
St Leonard’s Church, High Street, Flamstead. AL3 8BS
##
St John’s Church, Church End, Markyate, Herts. AL3 8PY. Office telephone: 01582 842525
The Vicar lives at 41, Trowley Hill Road, Flamstead. AL3 8DH.
The Vicarage is currently unoccupied.
**PCC members for 2023** Ex officio: The Revd Joanna Burke (incumbent) Treasurers: Karen Barton Suvro Dhu8a Secretary: Tim Crockford (from September 2023) Churchwardens: Mary Jenkin John King Elected members: Anne-Francoise Brenton Hope Clayton Clive Hayward Miranda Motley Laura Parr Clare Rudd Leslie Webster.
Mee�ngs were held every month un�l December 2023 with good or full a8endance.
2
**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Statement of Trustees responsibilities**
The trustees are responsible for preparing the Annual Report and Financial Statements in accordance with applicable law, FRS 102 (Financial Reporting Standards) and SORP 2015 (Statement of Recommended Practice)
The law applicable to charities in England and Wales requires the trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these statements, the trustees are required to:
- a. Select suitable accounting policies and apply them consistently.
- b. Observe the methods and principles in the current SORP.
- c. Make judgments and estimates that are reasonable and prudent.
- d. State whether applicable accounting standards have been followed, subject to any
- material departures disclosed and explained in the Financial Statements.
- e. Prepare the Financial statements on an accruals basis.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the Financial Statements comply with the Charities Act, Charity Reporting and Accounting Guidance and the relevant trust instruments. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The PCC is further responsible for employing staff to undertake key roles in the Church, mindful of the Parochial Church Councils (Powers) Measure 1956, statutory employment legislation and current Church of England Guidelines. The PCC employed a Church Administrator throughout 2023, the cost of which was shared with St John’s PCC. Remuneration is calculated and reviewed annually with reference to employee experience/qualifications, Retail Price Index, local comparators and performance, and is monitored through annual reviews conducted by the Vicar.
The review of the year is contained in the Vicar’s Report.
3
## **The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Churchwardens’ Report**
The year saw work on a number of projects.
- Blick Joiners returned to complete the Heritage joinery and deal with remaining snagging issues.
- The Fes�val Commi8ee was formed and began to plan the Art Fes�val, to be held in June but to mark the comple�on of the Heritage project in August 24.
- The ring of all 6 bells was removed, relocated to Whites of Appleton, where they were extensively renovated and retuned and finally returned and rehung in February/March. A service of blessing with Bishop Stephen Venner was held on 18[th] February and we were delighted to see a full church.
- 3 of the old bell wheels have been sold, raising £1,100 for PCC funds.
- The faculty for the ramp between the churchyard and the Village Hall was granted.
- The churchyard wall bordering Trowley Hill Road was repaired.
- A mee�ng between Claridge Builders, the vicar, the chair of FoSL and the churchwardens was arranged and convened but was unable to progress. Subsequently Fabric ma8ers have been managed “in house” with the support of Charlie Hill and Gary Clayton. (see Fabric Report)
- The Churchwardens were privileged to meet the new curate for informal discussions.
- The �mbers in the tower were treated for insect infesta�on, following an assessment by a contractor.
- The �mbers of the bell frame and suppor�ng �mbers were assessed by a structural engineer.
- The bench in memoriam for Julian Taunton was installed.
- The new no�ce board, replacing the one knocked down by the contractors, was delivered and erected.
- The faculty for the sculptures and informa�on boards for the Heritage project was granted.
- The lime trees inside the churchyard wall along Trowley Hill Road were pollarded.
- - Highly successful clear-up mornings involving parishioners and visitors were held in the churchyard and God’s Acre.
- Work to remove the hedge on the southern boundary of God’s Acre has started. Inclement weather has prevented the comple�on of this project at the moment, but that part of the hedge which has been removed has brought light and a feeling of openness to God’s Acre. Once the groundwork, repair of the fence and plan�ng of the new mixed na�ve species hedge is complete, it will be possible to plan for a number of new grave plots.
- As soon as weather permits, the dead trees will be removed.
- The Quinquennial Inspec�on has taken place and the report is expected in early April. It was agreed at PCC to delay some other projects (vestry Roof, Chancel Roof) un�l the inspector had reported, as his views may well differ from those of the previous inspector.
Mary Jenkin John King
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**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Vicar’s Report**
## **Introduc�on**
2023 has been another very busy year, made so especially by the wave of Heritage Project ac�vity, the now regular concerts and also the needs of the asylum seekers at the Holiday Inn. I regard the project and concerts as part of our work ‘transforming communi�es’ and I believe that the church truly feels like the hub of its community now. I have hopes that when our new curate arrives in July 2024 and as the heritage project moves into its ‘legacy phase,’ we will be able to turn some of this ac�vity into increased interest in the other work of a church: making disciples and going deeper into God.
Welcoming asylum seekers was an unexpected part of our mission, but one impossible for Chris�ans to ignore. Put simply, when we welcome the stranger, we welcome Christ. Strangers have become friends.
Finances have improved, with the help of the concerts and community work, however our treasurers have struggled to finalise our financial informa�on for 2022. Lyn Banks has ably supported Karen with banking and other administra�ve work.
We owe a huge debt to Suvro Dhu8a for re-nego�a�ng our photocopier contract as an emergency, so making substan�al savings for us.
The joinery forming the welcome area in the west end of the south aisle was installed in March.
The bells were removed to be sent for retuning and refurbishment on 24 October. Anglia TV and the BBC covered the event.
A8endance figures show some improvement, especially at Christmas, though it should be remembered that up to a third of each ordinary Sunday congrega�on consists of asylum seekers who – though a blessing to us in many ways – are unlikely to become permanent members of our church life.
We hosted Deanery Synod on 16 November.
## **Worship**
Worship has con�nued under the planning of the joint benefice worship commi8ee. It helps me greatly that the two churches are able to co-operate to plan and dovetail worship in this way. It also helps to make sure that the balance of my a8en�on is fairly divided.
Our organist famine has slowly resolved: it is rare now that we are without an accompanist on either piano or organ.
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## **The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Vicar’s Report (cont’d)**
Hymns have been chosen by volunteers from the congrega�on at six-monthly Saturday morning sessions. This system works well, involves the congrega�on with worship planning and eases pressure on me.
We have con�nued on the established worship pa8ern of:
8.00am Holy Communion on the first and third Sundays of each month 11.15am Holy Communion each Sunday, with a family friendly service and Sunday School on the first Sunday of each month.
10.00am Holy Communion each Friday with coffee, cake and fellowship aOerwards.
We celebrated Plough Sunday with a popular Plough Supper on Saturday 7 January, and a service well a8ended by local farmers on Sunday 8 January.
An Ash Wednesday service of communion with ‘Ashing’ was held on 22 February.
We celebrated Candlemas evensong on 29[th] January with the St John’s Evensong Choir; Deanery evensong on 15 October and Advent Evensong with Beechwood Park School on 3 December.
Our Lent course was ‘the Chosen’, viewed and then discussed on Saturday mornings in a mixed group of village residents and asylum seekers from the hotel.
We said Compline in the evenings of Holy Week and held a well-a8ended Passover supper in St Leonard’s on Maundy Thursday.
Easter numbers were good and I hope, show the poten�al for growth.
We held a very enjoyable Pet Service on 9 July at Trowley Bo8om Farm, kindly hosted by Gill Spragg.
Harvest Fes�val was on 1[st] October.
Chris�ngle was shared with the Methodist church on 26 November. Providing hot chocolate and doughnuts aOerwards seemed to help a8ract families and created a posi�ve party atmosphere aOerwards.
Two communion services in Farsi were held for our asylum seekers. Revd Mohammad Eghtedarian presided and preached. Our Iranian friends were overjoyed to be able to understand worship in their own language.
Christmas numbers were very good: possibly the result of adver�sing all services on Facebook.
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**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Vicar’s Report (cont’d)**
##
Funerals: 5
Ash burials: 3 in ‘churchwarden’s row’. The new remembrance garden should be completed in 2024.
Bap�sms: 17, of which 7 were of asylum seekers.
I do not carry out bap�sms of asylum seekers on request. I have refused to bap�se new arrivals, and have waited months to get to know the individuals concerned. They a8end Bible study regularly, and I talk to them before deciding to bap�se them, through an interpreter if needed; and seek to understand why they have taken the step of changing faith and seeking Chris�an bap�sm.
5 Asylum Seekers were confirmed by Bishop Jane of HerQord on 10 May in Kimpton.
Weddings: 6
There was one pet memorial service.
## **School contact**
I have been to the Village School for two assemblies; the school also came into church for its Harvest Fes�val on 29 September and its Christmas service on 15 December. Beechwood Park School visited on 22 June, in part for heritage reasons.
We have also had contact with schools via the Heritage Project.
## **God’s Acre**
A grave was accidentally dug in the wrong place on New Year’s Day, on the path on the east side of God’s Acre. This was rec�fied by the grave digger in �me for the funeral.
Care of God’s Acre passed from Tracy West and her volunteers to the Churchyard Management Team and a clear up day was held on 2 September.
We are seeking to create more grave space by removing the large laurel hedge at the statue end. This will be completed in 2024.
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**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Vicar’s Report (cont’d)**
## **Church use**
Use for concerts and the Heritage Project is covered in other reports.
Computer Friendly have con�nued to use the St Giles Room to provide free community computer support on the first Wednesday of each month.
The church was used for a music recording on 18 February, and the piano for rehearsal for a music diploma on 11 July and 14 July. Andy Massey has been able to use the piano and church for rehearsal.
Our baby and toddler group, Li8le Leos, con�nues to thrive and be a valuable point of contact with young families.
Dungeons and Dragons con�nues to meet in the St Giles Room.
On 6 May the Corona�on of King Charles III was screened in church.
A book exchange in the St Giles room is well used.
## **My own training and commitments**
## _Training:_
Incumbency skills course in January for 3 days Safeguarding leadership training in January and February ‘Transforming Conversa�ons’ weekly from September to November
## _Commitments:_
With regret, I surrendered chairmanship of the Racial Jus�ce Ac�on Group in January due to the pressure of benefice work.
I have also:
A8ended heritage programme board mee�ngs monthly and also review mee�ngs, and been present at all heritage events so far as prac�cable.
A8ended and introduced concerts.
Con�nued as Assistant Rural Dean. A8ended the Rural Deans conference on 28 February and 1 March. Carried out two deanery church inspec�ons in August.
Provided monthly cover for St Mary’s, Redbourn for Wednesday evening communion, and also covered funerals and Ash Wednesday. Their new vicar was installed on 4 September.
Provided the introduc�on each month for Church and Village News and an introduc�on for our weekly newsle8er.
Hosted an ordinand on placement during May.
Held Asylum Seeker bible study on Saturday mornings. (Bishop Jane a8ended on 28 October.) Chaired the Almshouse Trust.
Chaired the Churchyard Management Team.
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## **The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Vicar’s Report (cont’d)**
_Cover:_
It has been difficult to obtain clergy cover for my leave. On occasions, congrega�on members have stepped up to lead worship. I am very grateful to them. Revd Cath Rindl ably covered me for Remembrance Day.
I wish to thank our churchwardens, John King and Mary Jenkin for their help all year, and also the army of wonderful volunteers without whom our church life would be impossible.
Jo Burke.
4 March 2024.
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## **The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Deanery Synod Report 2023**
The deanery synod met on the following occasions in 2023:
Each mee�ng was chaired by Revd Dennis Stamps, Rural Dean and Jim May, Lay Chair.
17 January, St Nicholas Harpenden. Revd Charles Burch gave a presenta�on about the new system of voca�ons within the diocese.
12 July All Saints, Harpenden, with a presenta�on by Kate Ford the Diocesan Giving Adviser. 16 November, St Leonard’s Flamstead. There was a presenta�on by Tom Abraham, the diocesan Net Zero Adviser.
The deanery evensong was hosted by St Leonard’s Flamstead on 15[th] October.
Clergy movements:
Revd Rachel Wakefield was inducted as Vicar of Redbourn on 4 September 2023. Revd Linda Williams, Vicar of Kimpton, re�red in September 2023.
Dennis Stamps will re�re as Rector of Harpenden and Rural Dean in June 2024.
Jo Burke
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**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Fabric Report for St Leonard’s Church**
Essen�ally the fabric of the building is in good repair given its age.
Several ma8ers from the last Quinquennial Inspec�on remain outstanding. In par�cular these are:
- Vestry roof
- Chancel roof
- NE bu8ress
- Tower stairs
However, as these had presented no specific problems since they were iden�fied 5 years ago, it was agreed at PCC to leave them for considera�on by the new quinquennial inspec�on.
Issues during the year have been:
- Leak from roof of North Aisle.
- Leaks from roof of South Aisle and South Porch.
An adjunct to the bell project was the requirement to assess all the �mber in the tower for insect infesta�on. This was carried out by Dunrite during the Autumn and the �mbers were appropriately treated throughout the tower.
There was also a requirement from the DAC, to check the soundness of the suppor�ng Easternmost beam spanning the North/South wall of the tower, sited in the clock room. This was done both before and aOer the infesta�on treatment and was pronounced sound.
The new QI took place on 1[st] March. James Ford from Clague Partners a8ended and carried out a full inspec�on of the church internally and externally. His report is due in April. The outstanding ma8ers from the last QI were pointed out to him as were the new leaks in the two aisles.
At present, with informal support from James Ford before the QI and now following his report, building ma8ers are being dealt with by Churchwardens with advice and prac�cal assistance from Charlie Hill and Gary Clayton.
Mary Jenkin John King
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**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Safeguarding Report for St Leonard’s Flamstead**
## **Training Ma4ers**
The vicar has organised Safeguarding Training throughout the year as a group ac�vity for members of the PCC, and for the Li8le Leos helpers, who find on-line learning a challenge. Some members though, have been able to access and complete the training independently online.
## **DBS**
Members of PCC whose DBS is out of date will meet on 7th March at the parish office for new DBS applica�ons.
## **Safeguarding Ma4ers**
I have not had any reports of safeguarding issues this year. Members of the parish are reminded that if they have any concerns at all about a child or vulnerable adult they should contact me, so we can discuss and agree an appropriate way forward. Should such an issue occur, we are fortunate to have a skilled and experienced team at diocese level who will advise and support.
Mary Jenkin Safeguarding Officer.
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## **The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Concerts Team report for 2023**
The arrival of the new piano towards the end of 2022 s�mulated the forma�on of a team of parishioners to organise events to use it for the advantage of St Leonard’s and the en�re village.
The team arranged eight concerts in 2023 and has begun the programme for 2024. The programme included various genres of music and other entertainment presented by (predominantly) professional ar�sts as follows:
17 February Young musicians and students of Flamstead 18 March Teo Gertler (violin) and Yifan Chen (piano) 20 May Ores�s Magou (piano) 30 June Phil Hopkins (classical harmonica) and Andy Massey (piano) 5 August Jason Rebello (piano) and Tim Garland (saxophone) 7 October Jaqueline Varsey (soprano) and Claire Hayward (piano) 17 November Trio Bohémo (piano, violin and cello) 16 December Clive Hayward (actor) and Claire Hayward (piano) – A Christmas Carol 24 February Angela Henckel (soprano) and Christopher Gould (piano)
The events have all been well-a8ended, have brought many new people into St Leonard’s, from the village and from further afield, and have generated some unexpected revenue for St Leonard’s treasury.
John King
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**The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Bell ringers APCM Report**
The past twelve months have been a very interes�ng �me for the bell ringers. We have seen a very healthy rise in recruitment and now stand at twelve ringers of varying abili�es from complete beginners, to improves all the way through to experienced veterans.
The most exci�ng thing for us has been the restora�on project which has been taking place. First thought about many years ago, we finally took the plunge this year, spearheaded by two of our newer ringers (Glyn and Mary). We are very grateful for all the support we have received from the wider church community and to Friends of St Leonards in par�cular.
Whilst the bells were away for restora�on we did our best to keep the band together and to keep everyone �cking over and progressing. To do this we joined a number of local towers at their prac�ces. This included Aldbury, Berkhamsted, Great Gaddesden and Harpenden. Thanks to all for their support. We also made use of the church’s handbells for some “interes�ng” prac�ce sessions, thanks to Jo and jeff for hos�ng.
We are looking forward to the return of our bells very soon and hope to enjoy our first Sunday service ring for Mothering Sunday. We also plan to undertake a quarter peel once the bells return to celebrate their refurbishment.
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## **The Parochial Church Council of the Ecclesias�cal Parish of St Leonard, Flamstead**
## **Finance Report 2023**
2023 con�nued to be financially challenging for St Leonards, but we reported a surplus of in the unrestricted funds of £21,765 for the year due to ongoing improvements in financial discipline and a modest increase in voluntary income.
We benefited from con�nued generosity of church supporters and we paid the Parish Share in full (£34,302).
We would also like to extend our sincere thanks to the concert commi8ee who raised substan�al amounts throughout the year, which helped to improve our income compared to the previous year.
The parish magazine raised over £3,000 and one off dona�ons and collec�ons at weddings and other events also contributed to the unrestricted funds and helped us par�ally counter the infla�onary increases to our running costs.
Friends of St Leonard’s (FoSL) grants have helped us to maintain the fabric of the building and the churchyard. This included a new boiler and restora�on of the bells and we would like to thank them for their ongoing support.
Priori�es for the year ahead con�nue to be fundraising and maintaining control on expenditure, so that we don’t have to draw on our reserves. We are commi8ed to retaining the minimum reserves to help us meet our opera�ng costs.
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## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Statement of Financial Activities**
## **For The Year Ended 31 December 2023**
|Note
**INCOMING RESOURCES**
Voluntary income
2a)
Other voluntary incoming resources
2b)
Incoming resources from operating activities
to further the Council's objects
2c)
to generate funds
2d)
Income from investment
2e)
**Total Incoming Resources**
**RESOURCES EXPENDED**
3b)
Church management and administration
3c)
3d)
**Total Resources Expended**
**Net Outgoing Resources before Transfers**
**Transfers Between Funds**
**Net Movement in Funds**
**Balances Brought Forward at 1st January**
**Balances at 31st December**
Activities directly relating to the work of the
Expenditure relating to activities to generate|Unrestricted
Restricted
Endowment
**2023**
Funds
Funds
Funds
**Total**
£
£
£
**£**
45,935
-
-
45,935
84,244
59,888
-
144,132
12,342
-
-
12,342
9,667
-
-
9,667
-
-
511
511
152,188
59,888
511
212,587
122,879
115,017
-
237,896
5,314
-
-
5,314
2,229
-
-
2,229
130,423
115,017
-
245,440
21,765
(55,129)
511
(32,853)
511
(511)
-
22,276
(55,129)
-
(32,853)
11,663
86,721
2,977
101,361
33,939
31,592
2,977
68,508|2022
Total
£
36,864
153,704
8,204
3,246
561|
|---|---|---|
|||202,579|
|||150,137
6,028
1,853|
|||158,018|
|||44,561
-|
|||44,561
56,800|
|||101,361|
The notes on pages 19 to 27 form part of these financial statements.
16
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Statement of Financial Activities**
## **For The Year Ended 31 December 2022**
|Note
**INCOMING RESOURCES**
Voluntary income
2a)
Other voluntary incoming resources
2b)
Incoming resources from operating activities
to further the Council's objects
2c)
to generate funds
2d)
Income from investment
2e)
**Total Incoming Resources**
**RESOURCES EXPENDED**
Activities directly relating to the work of the church
3b)
Church management and administration
3c)
Expenditure relating to activities to generate funds
3d)
**Total Resources Expended**
**Net Outgoing Resources before Transfers**
**Transfers between Funds**
**Net Movement in Funds**
**Balances Brought Forward at 1st January**
**Balances at 31st December**|Unrestricted
Restricted
Endowment
Funds
Funds
Funds
£
£
£
36,864
-
-
28,618
125,086
-
8,204
-
-
3,246
-
-
25
-
536
76,957
125,086
536
71,636
78,501
-
6,028
-
-
1,853
-
-
79,517
78,501
-
(2,560)
46,585
536
1,433
(897)
(536)
(1,127)
45,688
-
12,790
41,033
2,977
11,663
86,721
2,977|**2022**
**Total**
**£**
36,864
153,704
8,204
3,246
561|
|---|---|---|
|||202,579|
|||150,137
6,028
1,853|
|||158,018|
|||44,561
-|
|||44,561
56,800|
|||101,361|
The notes on pages 19 to 27 form part of these financial statements.
17
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Balance Sheet as at 31 December 2023**
|Note
**Fixed assets**
Tangible assets
7
Investments
8
**Current assets**
Debtors
9
Current asset investments
10
Cash at bank and in hand
**Liabilities**
Creditors: Amounts falling due within one year
11
**Net current assets**
**Total net assets**
**Funds:**
**Restricted funds:**
13
Endowment fund
Restricted fund
Total restricted funds
**Unrestricted funds**
**Total funds**|**£**
20,056
3,498
142,944|**2023**
**£**
-
1,275
166,497
(99,264)
67,233
**68,508**
34,569
33,939
**68,508**|£
16,276
3,374
169,701|2022
£
9,550
1,275
189,351
(98,815)|
|---|---|---|---|---|
||2,977
31,592||2,977
86,721||
|||||90,536|
|||||**101,361**|
|||||89,698
11,663|
||||||
|||||**101,361**|
Approved by the Parochial Church Council on 31 July 2025 and signed on its behalf by:
Rev Joanna Burke Trustee
## Karen Barton
Karen Barton Trustee
The notes on pages 19 to 27 form part of these financial statements.
18
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements**
## **For The Year Ended 31 December 2023**
## 1 **ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 and the Charities Statement of Recommended Practice (SORP) FRS102. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of land and buildings and investments. The PCC is a Public Benefit Entity as defined by FRS 102.
## **Critical accounting estimates and judgements**
In the application of the PCC’s accounting policies, the members of the PCC 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **Going concern**
The members of the PCC assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the PCC to continue as a going concern. The members of the PCC make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the PCC has adequate resources to continue in operational existence for the foreseeable future. Thus, the PCC continues to adopt the going concern basis of accounting in preparing the accounts.
## **Funds**
Unrestricted funds represent funds of the PCC that are not subject to any restrictions regarding their use and are available for use for the general purposes of the PCC. The General Reserve holds the liquid funds which the PCC believes are necessary to run the church in the normal course of events and the Designated Fund contains unrestricted liquid funds which have been designated for specific purposes by the PCC.
Endowment funds are funds, the capital of which must be maintained, only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.
Restricted funds represent:
- income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest,
- donations or grants received for a specific object or invited by the PCC for a specific object.
The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
19
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements**
## **For The Year Ended 31 December 2023**
## 1 **ACCOUNTING POLICIES**
## **Income**
## _Voluntary income and activities for generating funds:_
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received.
Income tax recoverable on gift aid donations is recognised in the period when the donations have been confirmed and a gift aid claim is made.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due. Funds raised at social and similar events are accounted for gross.
## _Activities related to church work_
Rental income from the letting of church premises is recognised when the rental is due.
## _Investment income_
Interest and dividends are accounted for when receivable.
## **Expenditure**
## _Grants_
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
## _Activities relating to church work_
The diocesan parish share is accounted for when payable.
## **Fixed assets**
## _Consecrated land and buildings and movable church furnishings_
Consecrated and beneficed property is excluded from the accounts by s.10 of the Charities Act 2011. All of St Leonard's premises are consecrated.
No value is placed on movable church furnishings held by the vicar and/or churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. Assets acquired prior to 2005 are not valued in the financial statements.
All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.
## _Other fixtures, fittings, furniture and office equipment_
Equipment, valued over £1,000, used within the church premises is capitalised and depreciated on a straight line basis over 5 years. Individual items costing less than £1,000 are not capitalised but are fully written off in the year of acquisition.
## _Current assets_
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.
Cash and cash equivalents include cash in hand, deposits held at call with banks. Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.
## **Investments**
Investments have been included at cost.
20
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements**
## **For The Year Ended 31 December 2023**
## 1 **ACCOUNTING POLICIES**
## **Financial instruments**
The PCC has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the PCC's balance sheet when the PCC becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and
## **Basic financial assets**
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## **Creditors and provisions**
Creditors and provisions are recognised where the PCC has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Basic financial liabilities**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **Derecognition of financial liabilities**
Financial liabilities are derecognised when the PCC’s contractual obligations expire or are discharged or cancelled.
## **Risk Management**
Financial risk is managed through budgets and regular reporting of the management accounts to the PCC.
21
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements For The Year Ended 31 December 2023**
|**2 Incoming Resources**
Notes
Unrestricted
Restricted
Endowment
**2023**
Funds
Funds
Funds
**Total**
£
£
£
**£**
(a) **Voluntary income**
Gift Aid donations & other planned giving
35,447
-
-
35,447
Income tax recoverable*
-
-
-
-
5,423
-
-
5,423
Sundry donations
5,065
-
-
5,065
45,935
-
-
45,935
(b) **Other voluntary incoming resources**
Grants
73,801
59,528
-
133,329
Donations, appeals etc
-
360
-
360
Legacies
6,000
-
-
6,000
Sundry income
4,443
-
-
4,443
84,244
59,888
-
144,132
(c) **Income from activities to further the Council's objects**
Newsletter
5,002
-
-
5,002
Fees
7,340
-
-
7,340
12,342
-
-
12,342
(d) **Income from activities to generate funds**
Hiring of church
549
-
-
549
Fund raising events
9,118
-
-
9,118
9,667
-
-
9,667
(e) **Income from investment**
Dividends & interest
-
-
511
511
-
-
511
511
**152,188**
**59,888**
**511**
**212,587**
For the year ended 31 December 2022
76,957
125,086
536
Collections (open plate & good-box) at all
services|2022
Total
£
32,439
3,797
-
3,905
4,317|
|---|---|
||36,864|
||152,394
270
-
1,040|
||153,704|
||5,378
2,826|
||8,204|
||125
3,121|
||3,246|
||561|
||561|
||202,579|
22
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements For The Year Ended 31 December 2023**
|**3 Resources Expended**
Unrestricted
Restricted
Endowment
**2023**
Funds
Funds
Funds
**Total**
£
£
£
**£**
(b) **Activities directly relating to the work of the Church**
Ministry:
diocesan parish share
34,302
-
-
34,302
clergy expenses
84
-
-
84
Expenses of services including organist
11,003
-
-
11,003
Sunday School & other teaching
-
-
-
-
Church running expenses
13,813
-
-
13,813
Church repairs & maintenance (Note a)
60,884
-
-
60,884
Upkeep of churchyard
1,060
-
-
1,060
Restoration costs (Note b)
-
105,467
-
105,467
Surveyors' & architects' fees
-
-
-
-
Depreciation of church equipment
-
9,550
-
9,550
Purchase of equipment
-
-
-
-
Sundry expenses
1,733
-
-
1,733
122,879
115,017
-
237,896
(c) **Church management and administration**
Office expenses
2,104
-
-
2,104
Wages of Parish Clerk
4
2,190
-
-
2,190
Bank charges
60
-
-
60
Governance costs
6
960
-
-
960
5,314
-
-
5,314
(d) **Expenditure relating to activities to generate funds**
Expenditure re parish magazine
1,653
-
-
1,653
Expenses re fund-raising events
576
-
-
576
2,229
-
-
2,229
**130,423**
**115,017**
**-**
**245,440**
For the year ended 31 December 2022
79,517
78,501
-|2022
Total
£
31,855
50
6,422
-
9,929
1,215
2,540
68,487
1,520
9,550
-
18,569|
|---|---|
||150,137|
||3,725
2,221
82
-|
||6,028|
||1,853
-|
||1,853|
||158,018|
## Notes:
(a) Church repairs and maintenance of £60,884 includes a number of notable one off items for the year, including £31,870 for the new boiler and £6,798 for the repair of the church wall.
(b) Restoration costs of £105,467 includes a notable expense of £49,575 in relation to the construction of the Exhibition area in the Church.
23
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements**
## **For The Year Ended 31 December 2023**
|**4 **|**Staff Costs**||||**2023**||2022|
|---|---|---|---|---|---|---|---|
||||||**£**||£|
||Salaries and allowances||||2,190||2,221|
||During the year the PCC employed a Parish Clerk, the costs of which are shared with||St|John Church,||Markyate.|The amount|
||shown above represents the share of costs attributable to St Leonards Church.|||||||
||No member of the PCC received remuneration or reimbursement of expenses,|except as|referred to in Notes 5.|||||
|**5 **|**Trustee Remuneration, Benefits and Expenses**||||**2023**||2022|
||||||**£**||£|
||Expenses paid to other PCC member|||||676|341|
||Number of Trustees receiving expenses|||||1|1|
|**6 **|**Governance Costs**||||**2023**||2022|
||||||**£**||£|
||Fees for Independent Examiner|||||960|-|
|**7 **|**Tangible Fixed Assets**|Furniture|and|||||
|||Fixtures|||Equipment||**Total**|
|||£|||£||**£**|
||**Cost**|||1
||2||
||At 1 January 2023 and 31 December 2023|13,506|||49,268||62,774|
||**Depreciation**|||||||
||At 1 January|13,506|||39,718||53,224|
||Charged in year||-||9,550||9,550|
||At 31 December|13,506|||49,268||62,774|
||**Net Book Values**|||||||
||At 31 December 2023||-|||-|-|
||At 31 December 2022||-||9,550||9,550|
24
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements For The Year Ended 31 December 2023**
|**8 Fixed Asset Investments**
**Cost**
932 Church of England Income shares
320 Church of England Income shares
**Market Value**
932 Church of England Income shares
320 Church of England Income shares|**2023**
**£**
1,000
275
1,275
21,068
7,233
28,301|2022
£
1,000
275|
|---|---|---|
|||1,275|
|||19,242
6,607|
|||25,849|
The St. Alban's Diocese is the Custodian Trustee for these funds and the shares are vested with them. We continue to record them at cost, consistent with prior years.
|**9 Debtors**
Income Tax Recoverable
Other Debtors
**10 Current Asset Investments**
CCLA Short Term Deposits
Chancel Fund - Short Term Deposits
**11 Liabilities; Amounts falling due within one year**
Loan: Friends of St Leonard's
Other Creditors
Accruals|**2023**
**£**
14,775
5,281
20,056
**2023**
**£**
2,066
1,432
3,498
**2023**
**£**
79,802
18,502
960
99,264|2022
£
14,775
1,501|
|---|---|---|
|||16,276|
|||2022
£
2,001
1,373|
|||3,374|
|||2022
£
79,802
19,013
-|
|||98,815|
## **Loan**
Friends of St Leonard's (charity number 1074485). The PCC received funds by way of a short-term loan to aid with the cashflow aspects of the restoration works undertaken. The loan was granted at an interest rate of 0%, with no fixed repayment date.
25
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements For The Year Ended 31 December 2023**
|**12 Analysis of Net Assets Between Funds**
Unrestricted
Restricted
Endowment
Funds
Funds
Funds
**Current Period**
£
£
£
Fixed Assets
-
-
-
Investments
-
-
1,275
Current Assets
53,401
111,394
1,702
Current Liabilities
(19,462)
(79,802)
-
33,939
31,592
2,977
**Comparative Period**
Unrestricted
Restricted
Endowment
Funds
Funds
Funds
£
£
£
Fixed Assets
-
9,550
-
Investments
-
-
1,275
Current Assets
30,676
156,973
1,702
Current Liabilities
(19,013)
(79,802)
-
11,663
86,721
2,977
**13 Funds**
Balance at 1
January 2023
Incoming
Resources
Resources
Expended
Gains, Losses
and Transfers
**Current Period**
£
£
£
£
**Endowment fund**
Bennett Charity
100
-
-
-
Lamp Endowment
62
-
-
-
Flamstead Trust
100
-
-
-
Mrs Kingham Trust
100
-
-
-
Burchmore Graves Trust
250
182
-
(182)
Chancel Fund-deposit fund
1,340
17
-
(17)
Chancel Fund-income shares
25
15
-
(15)
Richard's bequest - (previously Ordination Candid
1,000
288
-
(288)
2,977
511
-
(511)
**Restricted fund**
Restoration Fund
73,274
59,888
(105,467)
-
Bell Fund
1,972
-
-
-
Organ Fund
9,550
-
(9,550)
-
Hearing Loop
19
-
-
-
Scott Grave
1,000
-
-
-
Alpha Course
906
-
-
-
86,721
59,888
(115,017)
-
**Unrestricted funds**
11,663
152,188
(130,423)
511
**Total Funds**
101,361
212,587
(245,440)
-|**2023**
**Total**
**£**
-
1,275
166,497
(99,264)|
|---|---|
||68,508|
||2022
Total
£
9,550
1,275
189,351
(98,815)|
||101,361|
||**Balance at 31**
**December**
**2023**
**£**
100
62
100
100
250
1,340
25
1,000|
||**2,977**|
||27,695
1,972
-
19
1,000
906|
||**31,592**|
||**33,939**|
||**68,508**|
26
## **The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Flamstead Notes to the Financial Statements For The Year Ended 31 December 2023**
|**13 Funds (continued)**
Balance at 1
January 2022
Incoming
Resources
Resources
Expended
Gains, Losses
and Transfers
**Comparative Period**
£
£
£
£
**Endowment fund**
Bennett Charity
100
-
-
-
Lamp Endowment
62
-
-
-
Flamstead Trust
100
-
-
-
Mrs Kingham Trust
100
-
-
-
Burchmore Graves Trust
250
182
-
(182)
Chancel Fund-deposit fund
1,340
18
-
(18)
Chancel Fund-income shares
25
15
-
(15)
Richard's bequest - (previously Ordination Candid
1,000
321
-
(321)
2,977
536
-
(536)
**Restricted fund**
Restoration Fund
18,036
124,189
(68,951)
-
Leader Fund
-
897
-
(897)
Bell Fund
1,972
-
-
-
Organ Fund
19,100
-
(9,550)
-
Hearing Loop
19
-
-
-
Scott Grave
1,000
-
-
-
Alpha Course
906
-
-
-
41,033
125,086
(78,501)
(897)
**Unrestricted funds**
12,790
76,957
(79,517)
1,433
**Total Funds**
56,800
202,579
(158,018)
-|Balance at 31
December
2022
£
100
62
100
100
250
1,340
25
1,000|
|---|---|
||**2,977**|
||73,274
-
1,972
9,550
19
1,000
906|
||**86,721**|
||**11,663**|
||**101,361**|
## **14 Related Party Transactions**
Owing to the nature of the operations of the Church and the composition of the PCC Board, being drawn from local area, transactions may take place with organisations in which the PCC Members have an interest. All transactions involving such organisations are conducted in accordance with normal business practice.
During the period to 31 December 2024, the following transactions were undertaken with individual and/or organisations connected to the Church:
|connected to the Church:|||
|---|---|---|
||**2023**|2022|
||**£**|£|
|Friends of St Leonard's Flamstead (Charity Number: 1074485)|||
|Grants received|72,721|25,749|
27
## **INDEPENDENT EXAMINER'S REPORT THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LEONARD, FLAMSTEAD**
I report to the Parochial Church Council (PCC) on my examination of the accounts of St Matthew’s Church PCC for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the PCC’s accounts carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the PCC has prepared accounts in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the PCC as required by section 130 of the 2011 Act; or
- the accounts do not accord with those records; or
- the accounts do 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.
## Campbell Wilson
**John Wilson FCA ATII Howard Wilson Chartered Accountants 36 Crown Rise Watford Hertfordshire WD25 0NE**
Dated: 31 July 2025
## St Leonard's Church Financial Statements 2023
Final Audit Report 2025-08-01
Created: 2025-08-01 By: Campbell Wilson (campbell@howardwilson.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAufkzoQjb9_VqQmbnPify3iy1qKx3ymDu
## "St Leonard's Church Financial Statements 2023" History
## Document created by Campbell Wilson (campbell@howardwilson.co.uk)
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## Document emailed to Jo Burke (fmvicar@gmail.com) for signature
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## Document e-signed by Campbell Wilson (campbell@howardwilson.co.uk)
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## Agreement completed.
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