OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

Charity number: 1182343

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

REPORT AND UNAUDITED ACCOUNTS for the year ended 31 December 2024

Field Sullivan Limited Chartered Accountants 9 Hare & Billet Road London SE3 0RB

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Status: Charity registration number 1182343 Incumbent: Revd Steve Hall Address: 346 Lewisham High Street Lewisham London SE13 6LE PCC members: Rev Stephen Hall (Chair), (retired 31/10/24) Fr. Max Marsh (Curate), (resigned July 2024) Joan McKenzie (Deanery Synod) Jennifer Henry (Deanery Synod) Julia Pring (Deanery Synod) Joy Ivacovic (Churchwarden; Lay Chair) Paul La Touche (Churchwarden) Mark Symons (Treasurer) Heather Barclay Annette Moses Trevor Dixon, (resigned 19 May 2024) Chris Stringfellow, (resigned 19 May 2024) Clara Kalu Marcia McKenzie Allister Walker Peter Larking Julian Lahai-Taylor Erjola Sadria Wendy Doyle Jane Boggan, (appointed 19 May 2024) Marion Watson (Lay-reader) Paul Wynter (Lay-reader) Monica Smith (SPA) Elizabeth Evans (SPA) Wendy Dean (SPA) Independent examiner: Field Sullivan Limited Chartered Accountants 9 Hare & Billet Road London SE3 0RB Bankers: Nat West 159 Rushey Green Catford London SE6 4BJ

Page 1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Report of the Parochial Church Council for the year ended 31 December 2024

The Parochial Church Council present their report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Parochial Church Council (Powers) Measure 1956, the Church Accounting Regulations 2006, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective from 1 January 2019).

Aims, Objectives and Activities

In accordance with the PCC (Powers) Measure 1956, the PCC of St Mary the Virgin is responsible for working with the incumbent in promoting the mission of the church - summarised in its Renewal programme 2015 based on Bishop Christopher’s Faith, Hope and Love, and its revised Renewal programme 2020. The PCC seeks to shape all it does so as to support this mission – through the staff it employs, the financial support it offers to individuals and other entities, the groups that meet each week, also the way the PCC itself is organised and sets its agenda.

St Mary's Parochial Church Council has the responsibility of co-operating with the incumbent, the Fr Steve Hall, in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church complex of St Mary the Virgin, Lewisham.

The Parochial Church Council have paid due regard to guidance issued by the Charity Commission in deciding what activities the Church should undertake.

In common with many churches, the charity is heavily reliant on volunteers who assist in many aspects of church life. The value of their input cannot be quantified and the trustees are very grateful to all those who give of their services voluntarily.

Achievements and performance

There are 127 parishioners on the Church Electoral Roll, 76 of whom are resident outside the parish. 2 names were removed during the year either through death or because they moved away from the parish.

St Mary the Virgin has remained committed to its vision of Renewal through regular Sunday services, midweek activities, open church, its Therapeutic Garden, special events, and by the life and witness of members of the congregation.

We have increased our outreach activities with various concerts and exhibitions, visits from local schools and mental health, NHS and other support groups within the wider community.

We have continued to livestream services, investing in equipment and expertise, and this now has a strong international following, linked to families and friends of those in our congregation.

In the past year we have continued to strengthen our work with Children and Young People (CYP) and continue to invest in this vital part of our mission.

Page 2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Report of the Parochial Church Council for the year ended 31 December 2024

Regular reports from various sub-groups of the PCC have been presented to the Council covering areas of Finance, Management, Buildings and various areas of ministry within the life of the church.

Public benefit statement

The Trustees confirm that they have had due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.

Financial review

St Mary's depends on the generosity of the congregation to meet its financial needs. The results for the year are set out in the Statement of Financial Activities. An income surplus on unrestricted funds of £3,304 (2023: £4,192 deficit) arose in the year. This wiped out the deficit brought forward from the prior year.

It is the policy of the Church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three to six month's expenditure. The Parochial Church Council considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Church's current activities while consideration is given to ways in which additional funds may be raised. Three months unrestricted expenditure amounts to approximately £26,000 and while the unrestricted fund balance in net current assets amounted to £10,908 (2023: £7,604) the Parochial Church Council are giving consideration to how additional funds may be raised and reserves strengthened. This has included a Planned Giving Review campaign scheduled for early 2025 with assistance from a Diocesan Officer.

The Parochial Church Council has assessed the major risks to which the Church is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The Parochial Church Council operates under the Parochial Church Council (Powers) Measure 1956. The PCC of St Mary the Virgin Church is a registered charity (1182343), formally registered 6 March 2019.

St Mary the Virgin Parish Church is situated at 346 Lewisham High Street, London SE13 6LE. It is in the East Lewisham Deanery of the Diocese of Southwark.

Reference and administrative information is provided on the page following the cover sheet.

Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. Members of the PCC are the trustees of the Church charity.

Page 3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Report of the Parochial Church Council for the year ended 31 December 2024

PCC members who have served from 1 January 2024 until the date this report was approved are: PCC members who have served from 1 January 2024 until the date this report was approved are:
Vicar: Fr. Stephen P Hall (Chair) (retired 31/10/24)
Other Licensed Ministers: Fr. Max Marsh (Curate), (moved to new parish July 2024)
Readers: Marion Watson (retired)
Paul Wynter
Wardens: Joy Ivackovic
Paul La Touche
Southwark Pastoral Auxiliaries (SPAs):
Monica Smith
Liz Evans
Wendy Dean
Elected Representative on Diocesan Synod:
Jennifer Henry
Elected Representatives on Deanery Synod:
Jennifer Henry
Julia Pring
Joan McKenzie
Elected Members of the PCC:
Joy Ivackovic (Lay Chair)
Mark Symons (Treasurer)
Heather Barclay
Annette Moses
Trevor Dixon, (resigned 19 May 2024)
Chris Stringfellow, (resigned 19 May 2024)
Clara Kalu
Marcia McKenzie
Allister Walker
Peter Larking
Julian Lahai-Taylor
Erjola Sadria
Wendy Doyle
Jane Boggan, (appointed 19 May 2024)

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. There were six meetings of the full PCC during 2023 and in addition, there are committees which flow from the PCC and other groups which oversee the work of the church which met with varying frequency throughout the year. Reports from these committees and groups were received by the full PCC and discussed where necessary. Reports can be found in the PCC minutes and in the report to the Annual Parochial Church Meeting.

Page 4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Report of the Parochial Church Council for the year ended 31 December 2024

The Standing Committee is required by law and has power to transact business of the PCC between meetings, subject to PCC directions. Members include the Vicar, the Curate, the Lay Chair, the Church Warden, Secretary and Treasurer. Day-to-day management of the church and its staff team is delegated to the incumbent.

The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

Lewisham Parochial and Almshouse Charities

The Lewisham Parochial and Almshouse Charities is a Trust which is separate to the Church and administers the following charities: Lewisham Relief in Need (1025779) Lewisham Education Charity (1025785) Lewisham Almshouse Charity of John Thackeray (1025792) Lewisham General Trust (1025794) and Lewisham Almshouse Charities of William Hatcliffe & Abraham Colfe (228514)

The PCC and Lewisham Council have the power to appoint trustees. The vicar and church warden are ex officio trustees. The Trust also has a Clerk who is not a trustee. The Treasurer of the Lewisham Parochial and Almshouse Charities is also Treasurer of the Trust. The Trust is an umbrella charity to manage the charities set out above. In summary, the purpose of the Relief in Need, Education, and General charities the provision of grants to individuals and organisations. The purpose of the John Thackeray, and William Hatcliffe & Abraham Colfe charities is to provide almshouses. Relief in Need also provide almshouses.

Statement of PCC members' responsibilities

The PCC members, as charity trustees, are responsible for preparing the Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting 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 the incoming resources and application of resources of the charity for that period. In preparing those financial statements, the trustees are required to:

a) select suitable accounting policies and apply them consistently; b) observe the methods and principles in the Charities SORP;

c) make judgments and estimates that are reasonable and prudent;

d) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;

e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

Page 5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Report of the Parochial Church Council for the year ended 31 December 2024

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity, and which enable them to ensure that the financial statements comply with the Charities Act 2011 and the Church Accounting Regulations 2006. 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.

This report was approved by the PCC and signed on its behalf on ............................................... by:


Page 6

FIELD SULLIVAN•CHARTERED ACCOUNTANTS

Independent Examiner’s Report to the Trustees of THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

I report to the trustees on my examination of the financial statements of The Parochial Church Council of St Mary The Virgin, Lewisham (‘the charity’) for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 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.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Tim Sullivan FCA Date:

Field Sullivan Limited Chartered Accountants 9 Hare & Billet Road London SE3 0RB

Field Sullivan Limited Registered in England no. 8024052

Page 7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Statement of Financial Activities for the year ended 31 December 2024

Note
Income from:
Donations and legacies
2
Charitable activities
3
Investments
4
Total incoming resources
Expenditure on:
Charitable activities
5
Total resources expended
Net gains/(losses) on investment assets
10
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Endowment
Funds
£
-
-
-
-
-
-
1,706
1,706
-
1,706
72,744
74,450
Restricted
Funds
£
135,055
1,065
2,287
138,407
64,122
64,122
-
74,285
(108)
74,177
149,060
223,237
Unrestricted
Funds
£
100,778
5,273
51
106,102
102,906
102,906
-
3,196
108
3,304
7,604
10,908
Total
Funds
2024
£
235,833
6,338
2,338
244,509
167,028
167,028
1,706
79,187
-
79,187
229,408
308,595
Endowment
Funds
£
-
-
-
-
-
-
6,135
6,135
-
6,135
66,609
72,744
Restricted
Funds
£
175,728
1,213
2,378
179,319
179,064
179,064
-
255
-
255
148,805
149,060
Unrestricted
Funds
£
91,143
4,587
-
95,730
99,922
99,922
-
(4,192)
-
(4,192)
11,796
7,604
Total
Funds
2023
£
266,871
5,800
2,378
275,049
278,986
278,986
6,135
2,198
-
2,198
227,210
229,408

Page 8

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Balance sheet as at 31 December 2024

Note
Fixed assets
Investments
10
Current assets
Debtors
11
Cash at bank and in hand
Total current assets
Creditors: amounts falling due
within one year
12
Net current assets
Total assets less current liabilities
Net assets
13
The funds of the charity:
Endowment funds
Restricted funds
Unrestricted funds
Total charity funds
14
£
£
74,450
74,450
2,021
238,319
240,340
(6,195)
234,145
308,595
308,595
74,450
223,237
10,908
308,595
2024
£
£
72,744
72,744
2,871
164,485
167,356
(10,692)
156,664
229,408
229,408
72,744
149,060
7,604
229,408
2023
£
£
72,744
72,744
2,871
164,485
167,356
(10,692)
156,664
229,408
229,408
72,744
149,060
7,604
229,408
2023
72,744
156,664
229,408
229,408
72,744
149,060
7,604
229,408

These financial statements were approved by the PCC on ………………………………… and signed on its behalf by:

Page 9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

(i) Statutory information

The Parochial Church Council of the Ecclesiastical Parish of St Mary the Virgin, Lewisham is a corporate body established by the Church of England. The principal address is 346 Lewisham High Street, Lewisham, London, SE13 6LE.

The financial statements have been prepared under the historical cost convention, Companies Act 2006, Charities Act 2011 and the Charities Statement of Recommended Practice (FRS102). The church meets the definition of a public benefit entity under FRS102.

The Church has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the church. Monetary amounts in this financial statements are rounded to the nearest pound.

(iii) Going concern

These financial statements are prepared on the going concern basis. The board members have a reasonable expectation that the church will continue in operational existence for the foreseeable future, and are not aware of any material uncertainties which may cause doubt on the church's ability to continue as a going concern.

(iv) Fund accounting

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

Restricted funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in the notes.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Church.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Page 10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

(v) Incoming resources

All incoming resources are included in the statement of financial activities when the PCC is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

(vi) Resources expended

Expenditure is accounted for on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Page 11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

(vii) Fixed assets

Consecrated property and moveable church furnishings

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Assets costing less than £500 are written off as an expense in the year in which the expenditure is incurred.

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

(viii) Debtors

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost uning the effective interest method, less provision for impairment. A provision for impairment of trade debotrs is established when there is objective evidence that the trust will not be able to collect all amount due according to the original terms of the receivables.

(ix) Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

(x) Creditors

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

(xi) Employee Benefits

Short term employee benefits and contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.

Page 12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

2 Donations and legacies

Donations
Legacies
Grants receivable
Colfe's School
Charity of John Marshall
The National Churches Trust
Leathersellers
Morden Trust
Incorporated Trustees of The Number 1 Trust
Vicar's discretionary fund
Listed Places of Worship
The National Lottery
CIS Security
Groundwork - Tesco
St Peter's, Ghent
Fellowship of St John Trust Association
Other small grants
Gift aid
Total
Income from charitable activities
Sales within charitable activities
Fees from weddings and other services
Rental income
Other activities
Total
Restricted
funds
£
7,845
-
-
-
-
18,000
-
30,000
52,293
9,937
10,956
3,600
1,375
1,000
-
-
50
135,055
Restricted
funds
£
1,065
-
-
-
1,065
Unrestricted
funds
£
76,286
4,000
5,000
-
-
-
-
-
-
31
-
-
-
-
-
-
15,461
100,778
Unrestricted
funds
£
-
1,251
3,860
162
5,273
Total
funds
2024
£
84,131
4,000
5,000
-
-
18,000
-
30,000
52,293
9,968
10,956
3,600
1,375
1,000
-
-
15,511
235,833
Total
funds
2024
£
1,065
1,251
3,860
162
6,338
Total
funds
2023
£
79,165
-
5,000
20,000
40,000
6,000
7,000
50,000
-
28,705
10,000
500
1,125
1,200
300
17,876
266,871
Total
funds
2023
£
1,213
2,332
2,255
-
5,800

3 Income from charitable activities

Page 13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

4 Income from investments

Income from unlisted investments
Interest receivable
Total
Charitable activities
Director of music
Parish share
Church premises
Upkeep of services
Ministers' expenses
Communications
Crypt costs
Therapeutic garden costs
St Mary's Festival costs
St Mary's Social costs
St Mary's Day School costs
Youth work
Bank charges
Sundries
Independent examination
Grant funding of activities
Note 6
Share of support costs
Note 7
Total
Restricted
funds
£
2,142
145
2,287
Restricted
funds
£
-
-
39,389
-
-
-
-
20,269
962
1,541
348
613
-
-
1,000
64,122
-
-
64,122
Unrestricted
funds
£
-
51
51
Unrestricted
funds
£
6,450
63,720
17,751
1,178
559
3,875
75
-
-
-
-
-
636
340
3,818
98,402
1,296
3,208
102,906
Total
funds
2024
£
2,142
196
2,338
Total
funds
2024
£
6,450
63,720
57,140
1,178
559
3,875
75
20,269
962
1,541
348
613
636
340
4,818
162,524
1,296
3,208
167,028
Total
funds
2023
£
1,956
422
2,378
Total
funds
2023
£
5,660
61,680
161,188
2,363
624
3,915
11,886
16,858
613
428
600
3,456
271
-
4,680
274,222
1,413
3,351
278,986

5 Charitable activities

Page 14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

6 Grants payable

Grants payable
Grants to individuals
Total
2024
£
1,296
1,296
2023
£
1,413
1,413

7 Support costs

Support
Governance
Total
costs
costs
2024
£
£
£
Staff costs
3,208
-
3,208
3,208
-
3,208
Staff costs and numbers
Staff costs were as follows:
Salaries and wages
Social Security costs
Employer's contribution to defined contribution pension schemes
Total
No employee received emoluments of more than £60,000 (2023: nil)
The average number of employees during the year was as follows:
Ministerial
Support
Support
costs
3,351
3,351
Governance
costs
-
-
2024
£
11,598
-
-
11,598
2024
1
2
3
Total
2023
£
3,351
3,351
2023
£
10,642
-
-
10,642
2023
1
2
3

Page 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

9 PCC members' remuneration and expenses

In accordance with the provisions of the Parochial Church Councils (powers) Measure 1956, one (2023: one) of the Parochial Church Council received remuneration during the year: Liz Evans received £3,208 (2023: £3,351) for her role as administrator.

No PCC Member or other person related to the charity had any personal interest in any contract or transactions entered into by the charity during the year (2023: nil). PCC members have ultimate control of the charity.

10 Fixed assets investments

Cost or valuation
At 1 January 2024
Disposal
Addition
Valuation changes
At 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023
11 Debtors
Other debtors
Prepayments
Total
Listed
investments
£
72,744
-
-
1,706
74,450
74,450
72,744
2024
£
866
1,155
2,021
Total
£
72,744
-
-
1,706
74,450
74,450
72,744
2023
£
982
1,889
2,871

Page 16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

12 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other creditors
Accruals
Total
2024
£
636
5,559
6,195
2023
£
1,102
9,590
10,692

13 Analysis of net assets between funds

Current year
Investments
Current assets
Current liabilities
Net assets at 31 December 2024
Comparative - previous year
Investments
Current assets
Current liabilities
Net assets at 31 December 2023
General
funds
£
-
17,103
(6,195)
10,908
General
funds
£
-
18,296
(10,692)
7,604
Restricted
funds
£
-
223,237
-
223,237
Restricted
funds
£
-
149,060
-
149,060
Endowment
funds
£
74,450
-
-
74,450
Endowment
funds
£
72,744
-
-
72,744
Total
funds 2024
£
74,450
240,340
(6,195)
308,595
Total
funds 2023
£
72,744
167,356
(10,692)
229,408

Page 17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

14 Movements in funds

Current year
At 1 January
2024
£
Endowment funds:
St Mary's Day School Fund
35,309
Sale of Elfrida Hall
37,435
Total endowment funds
72,744
Restricted funds:
Appeal Fund
114,171
Legacy Fund
5,104
Crypt Capital Fund
(578)
Organ Fund
103
Bell Restoration Fund
2,313
Therapeutic Garden
7,766
Smith Trust
6,430
St Mary's Day School Fund
6,892
St Mary's Festival Fund
678
St Mary's Social Committee
2,312
Colfe's Chaplaincy Fund
3,870
Total restricted funds
149,060
General fund
7,604
Total unrestricted funds
7,604
Total funds
229,408
Incoming
resources
£
-
-
-
109,557
-
-
-
6,427
19,227
1,039
1,247
910
-
-
138,407
106,102
106,102
244,509
Outgoing
Transfers
resources
between funds
£
£
-
-
-
-
-
-
(40,315)
(561)
-
-
-
578
-
-
(9)
-
(20,298)
-
(637)
(125)
(1,541)
-
(965)
-
(357)
-
-
-
(64,122)
(108)
(102,906)
108
(102,906)
108
(167,028)
-
Gains/
(losses)
£
849
857
1,706
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,706
At
31 December
2024
£
36,159
38,291
74,450
182,852
5,104
-
103
8,731
6,696
6,707
6,598
623
1,955
3,870
223,237
10,908
10,908
308,595

Page 18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

14 Movements in funds (continued)

Comparative - previous year

At 1 January
2023
£
Endowment funds:
St Mary's Day School Fund
32,419
Sale of Elfrida Hall
34,190
Total endowment funds
66,609
Restricted funds:
Appeal Fund
32,487
Legacy Grant
79,787
Crypt Capital Fund
1,308
Organ Fund
103
Bell Restoration Fund
1,467
Therapeutic Garden
13,632
Smith Trust
7,212
St Mary's Day School Fund
6,311
St Mary's Festival Fund
113
St Mary's Social Committee
2,516
Colfe's Chaplaincy Fund
3,870
Total restricted funds
148,805
General fund
11,796
Total unrestricted funds
11,796
Total funds
227,210
Incoming
resources
£
-
-
-
152,050
174
10,000
-
846
10,992
2,674
1,181
1,178
224
-
179,319
95,730
95,730
275,049
Outgoing
Transfers
resources
between funds
£
£
-
-
-
-
-
-
(145,223)
74,857
-
(74,857)
(11,886)
-
-
-
-
-
(16,858)
-
(3,456)
-
(600)
-
(613)
-
(428)
-
-
-
(179,064)
-
(99,922)
-
(99,922)
-
(278,986)
-
Gains/
(losses)
£
2,890
3,245
6,135
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,135
At
31 December
2023
£
35,309
37,435
72,744
114,171
5,104
(578)
103
2,313
7,766
6,430
6,892
678
2,312
3,870
149,060
7,604
7,604
229,408

Page 19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN, LEWISHAM

Notes to the accounts for the year ended 31 December 2024

14 Movements in funds (continued)

Purposes of endowment funds:

St Mary's Day Scool Fund: funds for the adjacent primary school. Sale of Elfrida Hall: funds for youth work.

Purposes of restricted funds:

Appeal Fund: funds for building works and projects. Legacy Grant: funds for capital costs and other grants. Crypt Capital Fund: funds to be spent on capital works in the Crypt of the church. Organ Fund: funds for organ maintenance. Bell Restoration Fund: funds for the church bells and related tower. Therapeutic Garden Fund: funds for church garden development and maintenance. Smith Trust: funds for youth work. St Mary's Day Scool Fund: funds for the adjacent primary school. St Mary's Festival Fund: funds for the festival annual event. St Mary's Social Committee Fund: funds for events put on by the committee. Colfe's Chaplaincy Fund: funds to provide chaplaincy support for Colfe's School and for the provision of parish administrators.

Page 20