www.smwc.online THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL'S WANDSWORTH COMMON D•ocÈse of Southwark Charity Nurnbei 1185687 St Michael's Wandsworth Common Report and Accounts For the year ended 31 December 2024
ST MICHAEL'S. WANDSWORTH COMMON Report and Financial Statements 2024 Contents Pa8e Legal and admin5strative Information Report of the Parochial Church Councll Independent ExamSnees report to the Parochlal Church Councll 15 Statement of Flnanclal Artiyitles 16 8alance Sheet 17 Notes to the flnancial statements 18
ST MICHAEL'S. WANDSWORTH COMMON Legal and Administratlve Information For the year ended 31 December 2024 Charity name and number The Parochial Church Council of the Ecclesiastical Parish of St Michael's Wandsworth Common. Charity number 1185687. The Parish was established in 1881. Principal Addre St Michael's Church and Halls, Cobham Close. London SWII 6SP Members of the PCC The PCC who seThed during the year and who were serving at the date of this report were: Vicar Reverend Tiffany-Alice Ewins Llcen5ed Lay Reader Tom Holmer Churchwardens Tom Holmer Lisa Smellie (elected APCM 20201 (elected APCM 2022, resigned March 20241 PCC Secretary Andrew Davies (elected APCM 20211 Treasurer James Cunningham {elected APCM 20191 Elected Lay Representatlves Susi Dunn Penny Parker Lisa Smellie Ebenezer Appiagyei Mike Bankole Lara Haggar Mark Horlev leletted APCM 2018, resigned March 20241 lelecled APCM 2018, resigned March 20241 lelecled APCM 20201 (elected APCM 20231 (elected APCM 20231 (elected APCM 20241 {elected APCM 20241 Lay Representatives to the Deanery Synod Vacant Professlonal Advisers and A8ents Bankers Lloyds Bank plc 18 Acre Lane, London SW2 5SQ Independent Examiner JCS Accountants Ltd 5 Robin Hood Lane, Sutton, Surrey SMI 2SW Quinquennlal Inspertor Hanslip & Company Ltd The Old Church, Wyke Road. Chichester, Sussex P019 8HA
ST MICHAEL'S. WANDSWORTH COMMON Report of the Parochlal Church Countll For the year ended 31 Detember 2024 The Parochial Church Countil of the Ecclesiastical Parish of St Michael's, Wandsworth Common I'PCC") submit5 It5 report and financial statements of the PCC for the year ended 31 December 2024. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities ISORP2019 IFR510211 and the Financial Reporting Standard 102. The legal and administrative information Set out earlier in this document forms part of this reF)Ort. The PCC works with the incumbent to promote the whole mission of the Church within the Parish. It also has responsibility for maintenance of St Michael's Church and Halls. l. Structure, Governan¢e and Management The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Me3sure. The method of appointment of PCC member5 15 set out in the Church Representation Rules. At St Michael's the PCC consists of ihe incumbent, churchwardens and members elected by those members of the congregation who are on the electoral roll. All those who attend our services are encouraged to register on the electoral roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish. includin8 deciding how the funds of the PCC are to be spent. The full PCC met 6 times during the year. The Standing Commitlee, consisting of the incumbent, Churchwardens. Secretary and Treasurer. typically meels in intervening months when there is no PCC meeting but due to diary challenges only met 4 times in 2024. AII PCC minutes are available at the Church and the latest set of minutes are posted on the church website. The elecioral roll is updated annually and totally refreshed every 6 years. Thai exercise was last completed in 2019 for St Michael's. The updated electoral roll in 2019 was 37 and this stood at 57 in 2024.The next full refresh of the electoral roll will take place in 202S. The PCC maintains a Risk Re8lSter which is reviewed gUlarlY and is satisfied that there are procedures in place to mitlBate major risks faced by the PCC in its primary mission of promoting the whole mission of the Church and its responsibility for the fabric of the buildings. The key areas of risk and the associated controls are set out below. Governance- the PCC is the board of trustees for St Michael's Church and meets regularly. At these meetings. the PCC make decisions on the running of the church and deal with the associated risks. Guidance and policies (particularly on 5afeguardingl come from the Diocese of Southwark. The PCC is responsible for strategy. planning, managing conflicts of interest and employment of staff.
ST MICHAEL'5, WANDSWORTH COMMON Report of the Parochial Church Council For the year ended 31 December 2024 Two Churchwardens are elected for a tem) of office of one year, as the representatives of the Bishop to oversee the Church building and contents. and to assist the vicar. Following the resignation of one of the Churchwarden5 in March 2024, there was only one in office for the balance of the year. However, the PCC is confident that the number will return to two from March 2025. Operatlonal- the day-to-day operations of the Church are run under the direction of the vicar. who has operational ond managerial responsibility for two part-time member5 of staff and any volunteers. The church buildin8 and halls provide space for worship, community work and activitv. There is a programme of re8ular maintenance on the buildings and a Quinnquennial inspection of the fabric is undertaken by an architecl every five years with the results guiding the plan for any remedial work. An inspection took place during 2024. The work of the church, over and above conditions set by the Church of England. is governed by St Michael's Mission Action Plan. The Church runs activitie5 for young people and has both children and vulnerable adults takin8 part in activities on the premises. It has a safeguarding policy designed by the Church of England / Diocese of Souihwark. To meet compliance with GDPR there is a privacy notice on the church website and training in cyber security has been provided for the Parish Project Manager who deals with the records. A regular stalus update report is circulated to the standing committee highlighting progre55 on work and activities. Flnanclal - the Church is reliant on donations from the congregation and rental income from the hire of 115 building5. An annual budget is prepared that takes a conservative approach to income and a prudent view on expenditure. Monthly accounts are reviewed. and future expenditure can be reduced if necessary. Financial controls are in place to prevent misuse of funds, includin8 all payments requiring Iwo authorisers. An annual budget is produced and approved by the PCC and APCM and the accounts are verified by an independent examiner. The PCC is responsible for the maintenance of the church bLTrildings and halls which are the property of the Diocese. Envlronmental or external factors- the Church has links with many external organisations, includin8 local schools and businesses. This work has been led and developed by the vicar in conjijnction with the PCC and includes relations wilh Glass Door, Sparkle, Wand5WOrth Citizens, The Sl Michael's Community Gospel Choir. lotal state and private primary schools, and Bolin8broke Academy. Risks in this area are mitigated by keeping control on the projects. and by application of the safeguarding policy. 2. Objectives, Artivities and Strategies The PCC'S objective is promoting the whole mission of the Church, and it also has responsibility for the maintenance of St Michael's Church and Halls. The PCC is committed to enabling as many people as possible to worship at the church and for all members ofthe community to benefit from the spaces we have.
ST MICHAEL'S, WANDSWORTH COMMON Report of the Parochial Church Council For the year ended 31 Decernber 2024 When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit. We try to enable ordinary people to live out their faith as part of our parish community through.. Worship and prayer Learnin8 about the Gospel Mission and outreach work Provision of pastoral care for people living in the parish To facilitate this work, it is importanl that we maintain the fabric of St Michael's Church and Halls. 3. Reviewofthe Year Mission Action Plannin "MAW, In 2024 the MAP work continued with a focus on our values= Oirected by Jesus 2. Attenlive to need 3. Offering what's in our hand5 4. Thankful 5. Enabling all ages to participaie 6. Developin8 a culture of-try." During the year of Reema Shinhmar, a St Mellitus Ofdinand. completed her training With us. During her twelve months at St Michael's she made a valuable contribution not just at services but to the life of the church community. We were delighted when she was ordained deacon at Christchurch Cathedral in Oxford in June 2024, and evenl attended by several members of the congregation. Services 10am Holy Communion is our principal Sunday service. On the 4th Sunday of the month our 10am ser¥ice becomes an all-a8e Service of The Word which start5 Wlth croissants and pastries and ends With coffee. A children's group meets once a month as part of the 10am service. returning at the end to share what they have learnt or done with the whole congregation. During 2024. responsibility for thi5 group moved from Charlie 8urnell and Juliegh Appiagyei to Johan Dhinkaran. We are grateful to Charlie and Juleigh for their leadership and thankful to Johan for taking on this key activitv. During the summer school holidays, the pattern of seNices chènges with Sundays more frequently being Services of Morning Prayer and a Go Visiting Sunday when the congregation is encouraged to attend another church and bring back any suggest10115 for how we can improve what we do.
ST MICHAEL'S. WANDSWORTH COMMON Report of the Parochial Church Council For the year ended 31 December 2024 On Tuesdays. there is a Holy Communion service at Ipm. This quiet reflective service take5 place in the Lady Chapel and has a small loyal group of worshippers. In 2024 we added a new sung worship service that take5 place one Thursday evening each month. Led mainly by our 20-30'5 Broup, the service provides an informal meeting for sung worship and prayer in the church buildin8. Our TIMS dementia friendly service for older people forms part of our Sparkle offer to older member of the community and takes place weekly. Midway through 2024 we renamed it Sparkle Saint5. It continues to be the only form of weekly collective worship for about 6 of the member5. We continued to have visiting speaker5 on a Svnday moming and this year they came from the following organisations.. Standout International Justice Mission Baltersea Local churches in the Creation Tide teachin8 Series In 2024 we held no weddings, 3 baptisms, 3 funerals and I memorial service in the church buildin8. Small Grou St Michael's has a regular programme of small groups that meet throughout the week that allow people to interact, develop friendships and discuss and strengthen their Failh. The 8ible Study Group meets weekly on Mondays at the church. On the second Sunday of most months, the Walk and Talk group meets after the morning service and walks acr055 the Common, usually to the County Arms. and discuss the sermon, day to day news and their experiences, building friendships through the proces5. During Lent 2024, we studied the principles of welcome and hospitality and building relationships acr055 difference by discussing the book Boarder5 and Belonging by Padraig O Tuama and Glenn Jordan with a small 8roup that met on Mortday mornings and another that met on Tuesday evening5. Our prayer meetings have evolved during 2024. Initially held as a drop in on Wednesday afternoons in the Lady Chapel. the group now meets in person or on line on Fridays at 7.30am with a Specific focus around Justice and pea¢e. Having piloted the Bein8 With tourse with the PCC in Autumn 2023, it was extended to the wider con8regation and a group of 8 participated during the summer term. A Twenties and Thirties group meets regularly each month for bible study. prayer and a chance to talk and learn together.
ST MICHAEL'S, WANDSWORTH COMM014 Report of the Parochial Church Council For the year ended 31 December 2024 A new initiative in 2024 was the Martha and Mary group, named after the two sisters who are disciples of Jesus in the gospels. The group meets for a meal on a Tuesday evening and then they discuss patterns of prayer and spirituality. poetry a5 worship and other ideas that are brought by the members of the group and fit theme of growing discipleship in daily life. The annual pilgrimage took place in September with a visit to Winchester Cathedral. Following Holy Communion. pilgrims explored the cathedral before attending Sung Evenson8. Outreach The carer and baby group met most Mondays in 2024 for 90 minutes with regular attendance of around 20 adults and 20 children. The 8roup was Started during the Covid pandemic to address specific needs at that lime given the lack of available opportunities for this section of the community to get together. The group took a break from July to the end of the year as the Church was being renovated and a key volunteer was unavailable for a few months. It was interesting to note that it was missed by a number of carers who are excited it is coming back! We are grateful that we continue to be a welcome guest at Honeywell Infant and Junior Schools taking separate assemblies there for Years One and Two. Years Three and Four, and Years Five and Six once each per month. We also provided three whole year RE lessons for the junior School on Easter. Christmas and The Bible. Belleville School brought their Year One to the church in January to look at what you con learn about Christian belief through the church building and items within il. In December we continued to provide a much loved and appreciated venue for schools to rehearse and perform their concerts and plays for Christmas. We hosted eight schools and estimaie well over 3000 people were welcomed into the church that month. Once again we hired a donkey to bring the events of Palm Sunday to life in our community. We gathered outside a popular ice-cream cafe with our local black majority church to mark the occasion with a shared outdoor service. In Advent we provided a donkey and sheep for a 'Nativity enclosure, as part of the North¢ote Road Christmas Lights switch on. Regular services are held on Wandsworth Common in order to be visible to the wider community and to enjoy God's creation. Our earliest was the dawn seThice on Easter Sunday while the largest Was our Carols on the Common on Christmas Eve led by a bras5 ensemble which attracted a congregation of over 3C(). The Good Friday Walk of Witness is now firmly re-establi5hed after the hiatus created by Covid. Members of the congregation join with other local churches to carry a Cross from St Michael'5 to Clapham Junction stopping for hymns, prayers and readings along the route.
ST MICHAEL'S, WANDSWORTH COMMON Report of the Parochlal Church Council For the year ended 31 December 2024 In January we ran a day for women in the community called Seen led by female members of the congregation with expertise and experience in improving our relationship with our own bodies. This was attended by 30 women. With the Church office open weekdays Monday to Thursday, the church was available for private prayer during office hour5. Children The monthly Sunday meetings for Children through the year have continued to be enjoyed by the 8- 10 children who regularly attend. The change of lead volunteer has been well managed and welcome. We used rewurces from Roots as well as Godly Play having attended some Godly Play training in February 2024. In September the children had an outing to Putl in the Park which was a chance to have fun and to get lo know the new lead volunteer belter. They built on that by suggestin8 that they hold a fund- raising sleep over in the church to raise money for Gla55 Door. This took place on 29th November, raising over £IOOO for Glass Door while demonstratin8 to the children ihat they can organise and achieve great things. It was enormous fun too. Kids Skill After 20 months, the first cycle of the Kids Skill programme offered to 7-11 year olds in the community came to an end with Art Skills taking place in the Lent term and Physical Health and Fitness in the Summer term. Given the succe55, when there is a sufficient cohort of the age group in the future. and the people to lead it well, we will reflect on the appropriate time to run the programme again. Gos el Choir The St Michael's Community Gospel Choir led by Cecilia Wickham-Anderson continues to go from strength to strength with LIP to 35 members attending rehearsals each week. The choir perform at services once a Fnonth and the Carol Service in Oecember. In November a large audience filled the church for a Jazz meets Gospel concert that showcased individual talents as well as the collective voices. Following on from an initiative begun in 2023, a relationship is developing with HMP Wandsworth and the choir sang there twice as part of worship. In the summer the choir performed in Croydon as part of a music festival and in December. they performed at the London Wetlands Centre a5 part of the latterfs Christmas activities. The group have developed strong friendships and in October performed with two other choirs that Cecelia directs on a cruise from Southampton to Rotterdam. Cork and Falmouth.
ST MICHAEL'S, WANDSWORTH COMMON Report of the Parochial Church Council For the year ended 31 Decernber 2024 Battersea Welcomes Refu BWR Baltersea Welcomes Refugees began to help connect landlords with the scheme run by Wandsworth Council which brings vulnerable people from Syria to Wandsworth so that they could be housed. Once here. BWR provided a contact person to help the family with school issues, language learning, transport. translations, medical appointments. shoppin8,' a whole range of thing5 that enable them to settle well in the area. Given changing world circumstances, BWR'S work now also provides support for Afghan refugees. BWR hosts parties and gatherings and provides grants or gifts for things like training, holiday clubs, Eid gifts, business opportunities and outings. BWR is supported by 7 local churches and St Michael's provide 3 volunteers in key roles. The 8WR committee meet termly to steer the group and remain updated on the progress of the families. In the summer. St Michael's hosted a Barn Dance for those 8WR supports and the wider community. Thi5 yearf5 Carol Service included reflections on being a refugee and the Chr151mas Appeal included BWR as one of the beneficiaries. ees arkle St Michael'5 launched Sparkle, an intergenerational initiative, in June 2023. This builds on a programme developed by a neighbouring church, St Michael's and St Stephen's in Southfields. and used the services of Emma Chisholm who leads that initiative. The weekly Wednesday session sees the older generation meet, then sin8 or do a craft with children from one of two local nursery schools, take part in an exercise class, have lunch or home-made soup with ro115 and butter and then engage wilh children from one of our local junior 5choo15 as they learn together. Day to day managemenl of Sparkle at St Michael's Wandsworth Common transferred to Jo Sykes in 2024. with Emrna leading the work to resource more Sparkle centres from Southfields. We are grateful to lo nd Emma for their work making this a successful initiative with up to 20 of the older generation, who we call 'grandfriends' attendin8 each week. This activity was SUPPOrted by 8rants from Enable Leisure and Culture. A8e Concern and the Wimbledon Foundation. Separate from Sparkle but also positioned to serve this part of our community and help combat loneliness, we now run è Film Club on Thursday afternoons showin8 a range of films sU8gested by participants. in the Bolingbroke Room. Glass Door St Michael's are now in the third season of providing Glass (>oor with facilities to feed and accommodate up to 30 homeless people once per week over the winter months. Glass Door manage the allocation of guests to each of the churches that provide accommodation and staff who are present throughout the night while St Michael's provides volunteers to cook, serve and talk to the Euests. The volunteers work in team5 on a monthly rota and all report that participating has been
ST MICHAEL'S, WANDSWORTH COMMON Report of the Parhla1 Church Council For the year ended 31 December 2024 As mentioned earlier, in November the children's group held a sponsored sleepover in the church buildings to raise money for Glass Door and raised £1260. Wandsworth Citizens St Michael's are members and supporters of Wandsworth Citizens and the Vicar sat on the Wandsworth Citizens leaders, forum that meets every 6 weeks. In the run up to the London Mayoral Election, six members of the congregation attended the London Citizens Assembly and a similar number attended the General Election Assembly in June. One of the church members has joined the Wandsworth Citizens leader's forum in place of the Vicar to refresh the leadership group. and he was one of the speakers at a Wandsworth Citizens event hosted in a local school in November. The Vicar attended a cily wide London Citizen5 advisory meetin8 in October and the six day residential leader5 training with Citizen's UK in November held in Chester. Other CommLsnit Use of the Buildin Two nurseries rent space during term time and offer early years educaiion. The Ni8htin8ale Montessori nursery use the Upper Hall while Little Learners use the Crypt. Fair Play School uses the Church on Saturday mornings to provide fun for children with special learnin8 needs and a couple of hours of respite for their Carers. nd The I" and 2 South 8attersea Brownies meet on Tuesdays in the Upper Hall. Our other regular users include piano lessons, karate, ballet Ifor both the young and the oldl. yoga and fiiness classes. We have children's parties most weekends in the Upper Hall with more people becoming aware of the spaces available for hire while the lower halls and church have hosted other communily activities. Eco-church Retognising the current climaie challenges, St Michael's is on a iourney to become an eco-church measuring itself through A Rocha's programme. We currently have a Bronze but are working on Silver especially by teaching, and taking practical steps to improve our carbon footprint both as a group of people living in local homes and through our building5. The Church Ecomiser heating system installed in late 2023 allowed the removal of the old gas boiler for the Church building, reducing our use of fossil fuels in 2024 8iven our electricity is on a renewable tariff and we commissioned a buildin8 suThey during the year to identify other areas to improve energy efficiency. Office Administration Sarah Taylor, Parish Projects Manager. was responsible for progressing key building projects and managing risk assessments to allow the buildings to be open and for use. The most significant project in io
ST MICHAEL'S. WANDSWORTH COMMON Report of the Parochial Church Council For the year ended 31 December 2024 2024 was the redecoration of the church following the new heating system installed at the end of 2023. A monthly update keep5 the PCC appraised of progress. Janet Lindsay, Booking5 Administrator, handles all the hires and ensures the buildings are clean and tidy for use. Both made valuable contributions to the life of St Michael's. The Employee and Volunteer handbook and Health and Safety handbook were updated and recirculated in 2024. The church's email account5 and shared drive were updated to ensure greater efficiency and build on GDPR compliance. Pro andE ui ment The latest Quinquennial inspections for both the Church and Halls was undertaken in 2024. The inspections inform the lon8 term repair and maintenance programme for both buildings. The key areas that require attention are the Hall Windows, Hall Roof Lantern, Hall Staircase plasterwork and redecoration. and repainting of the Bellcote. Some of these will need specific fundraising efforts. During 2024 the most Slgnificant project was the redecoration of the church including restoration of the water damaged South Aisle west wall and the replacement of the kitchenette. Everyone has been delighted with Ihe results. In addition, the toilets in the Upper Hall were fully renovated. New noticeboards were purchased for both North and South entrance5 to create a more welcoming appearance. 4. Financlal Revlew Financial Activit and Position St Michael's main sources of income are Voluntary donations and lettings income from use of the Church and the Halls. Total unrestricted income for the year increased to £197.991 12023.. £167,788 while restricted income fell to £18.16912023'. £58,253). The year on year fall in restricted income was due to there not bein8 an equivalent appeal lo the heating project in 2023 or the launch of Sparkle and the associated 8rants. Restricted fund grants were received from the Wimbledon Foundation to support fitne55 classes at Sparkle, Age Concern for Sparkle in general and the Benefact Trust towards children's sUPPOrt. An unrestricted grant was also received from the Listed Places of Worship Scheme in relation to VAT incurred on the Ecomiser project. Donations. before income tax was reclaimed, increased slightly to £94,96012023'. £92,947). Income tax reclaimed reduced to E17,31412023.. £30,277) given the level of donations with Gift Aid in 2023 for the heating system. The PCC uses the Parish Giving Scheme, an online system run by the Church of England which simplifies the collection of gift aid on both regular giving and one off gifts. The majority of regular givers use this scheme. li
ST MICHAEL'S. WANDSWORTH COMMON Report of the Parochlal Church Council For the year ended 31 December 2024 Lettings income increased to £78,78212023: £71.5841 due to an increase in ad hoc parties and meeting room bookings and the hire of the church for use as a polling station in the General Election. Fund5 were also generated from tickets sales for the Seen event for Women, the Barn Dance held with Battersea Welcomes Refugees and several musical concerts. Total expenditure increased to £250,35912023.. £189.4231 due primarity to the redecoration of the Church following the Ecomiser installation1£50.4341 and the renovation of the Upper Hall toilets 1£8,1301. Restricted expendilure was £9.609. Mission and Evangelism spend rose to £24.36512023= £23,696). The main Mission and Evangelism expenditures were on Sparkle. which was supported by restricted funds of £6.959 and the Gospel Choir which benefited from restricted funds of £660. Our Diocesan Parish Support Fund contribution increased by £2,400 to £15.C(Q12023.' £12,600> while oiher charitable giving fell by El,484 to E14,212023-. £ 15,6841. Excluding the expenditure on the major projects detailed above, building maintenance was in line with prior year at £24,315 12023.. £24.0751. Utility costs rose to £29.69012023.. £19.7341 reflecting current energy prices and the change in mix as the Ecomiser electric heating system replaced the old church 8as boiler. Salaries nd honoraria increased to £16.89812023= £14.5461 gNen salary increases and an increase in the contracted hours of the 8ookin8s Administrator as she took on responsibility for managing the long term hirers. Depreciation increased to £17,92912023: £15,522), given a full yearfs depreciation on the Ecomiser system installed at the back end of 2023. Given the expenditure on the two major buildin8 projects. we ended the year with a deficit of £34,19912023.' Surplus £36,619). Without these exceptional projerts which totalled E58,564 there would have been a surplus of £24,365. Expenditure on fixed assets was £4.076. Two new noticeboard5 Costing E615 each were capitalised and a new kitchenette unit was installed in the church at a cost of £2,846. Reserves Poli It is PCC policy to try to maintain a balance on free reserve5, i.e. those unrestricted funds not invested in tangible fixed assets or long term investments, to at least 4 months, unrestricted payments but excluding external charitable giving and discretionary repairs and redecoration 05 these can be ceased should circumstances require. This is calculated at approximately £44.(XK). Current reserves have fallen from the level at the end of 2023 given the expenditure on the Church redecoration but remain ahead of the required omount. 12
ST MICHAEL'S, WANDSWORTH COMMON Report of the Parochial Church Council For the year ended 31 December 2024 Investment Poli Fund5 are currently held in a Lloyds Bank current account, a Lloyds Bank savin8s account and a CBF Church of England Deposit Fund. 5. Plans for the Future In 2025, St Michael's will continue to worf¢ to be a welcoming church and develop initiatives underway since 2019- Extending and deepening relationships with schools Using the flexibility of the building from the stackable seating in the church to increase use by the local community Growing the Community Gospel Choir and other community engagement activities Continue to work towards becomin8 an Eco-church. havin8 made the next step forward with the replacement of the church gas boiler. Encoura8e all members of the con8re8ation to participaie in one of the many group5 or activities in addition to attending Sunday service5. Continue the provision of Services to the older generation through the development of the Sparkle intergeneralional session. Continue the provision of pastoral care for any in the parish. Maintain the Glass Door service as a key part of St Michael's activities. Grow a peer 8roup of church and local children who have fun and are growing in faith. bv appointing a children's worker and starting a Messy Church. To continue our alliante with Wandsworth Citizens as a way of training youn8 leaders and engaging with local and nalional issues, Such as mental health provision 6. Responsibilities olTNstees for the Financlal Statements The PCC is responsible for preparing the report and the financial statements in accordance with applicable law and the United Kin8dom Accountin8 Standards Iunited Kingdom Generally Atcepted Accounting Practice). 13
ST MICHAEL'S, WANDSWORTH COMMON Report of the Parochial Church Councll For the year ended 31 December 2024 The Church Accounting Regulations 2LKJ6 require the PCC to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the PCC and of its financial activities for that period. In preparing those financial statements, the PCC is required to-. Select suitable accounting policies and apply them consistently Observe the methods and principles of the Charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable standards have been followed, subject to any departures disclosed and explained in the financial 5tatementS Prepare the financial statement5 on the going concern basis unless it is inappropriate to pre5urne that the activities of the charity will continue The PCC is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Council and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity IAccounts and Report51 Regulations 2008 and the provisions of the governing document. the Parochial Church Council Powers Measure and the Church Representation Rules. The PCC is also responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and detection of fraud and other irre8ularities. 7. Approval The report of the PCC was approved by the PCC on 27th February 2025 and signed on its behalf bv.. Revd. fiffany-Alice Ewins Chair 14
ST MICHAEL'S, WANDSWORTH COMMON Independent Exarninerfs Report to Parochial Church Council of St Michael's, WandsWQrth Common I report to the charity trustees on my examination of the accounts of the Parochial Church Council of St Michoel's, Wandsworth Common (the Churchl for the year ended 31 December 2024 set out on pages 16 to 27. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act'l. I report in respect of my examination of the Church's accounts as carried out under section 145 of the Act and in carrying out my exarnination I have followed all the applicable Directions given by the Charity Commission under section 1451Sllbl of the Act. Independent examinerfs ststement 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 record5 were not kept in respect of the Church as required by section 130 of the Acl,. or the accounts do not accord with those records.. or the accounts do not comply with the applicable requirement5 concerning the form and content of accounts set out in the Charities (Accounts and Report) Regulations 2008 other than any requirement that the accounts 8ive a 'true and fair view. which is not a matter considered as part of an independent examination,. or the account5 have not been prepared in accordance with the methods and principles of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities prep3rin8 their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 1021 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 lo enable a proper understanding of the accounts to be reached. Miriam Hickson CTA FCA JCS Accountant5 Limited 5 Robin Hood Lane Sutton, Surrey SMI 2SW Date OS 20 zs 15
ST MICHAEL'S, WANOSWORTH COMMON ststernent of Financial Activities {includin8 income and expenditure account) For the year ended ai Decernber 2024 Ttyi•l 21 1lJS iaiu 131 14 91¥5 149&6 153 FS 12rm 182517 12.fl)3 171 ia) 727 792 237 1
750 14W3 34619 37 643 I•LS $707 ITIX41 12 ssl? 16
ST MICHAEL'S. WANOSWORTH COMMON 8alance Sheet As at 31 December 2024 Fur45 Tof•l iozj 7 10.•12 912 84.765 15.537 7 CrydoTh.AmounlsF41kn8tyJ• wh tsi•yMt 26 570 15.C46 92.742 SJ7 25.7 •prnI•l bv 25.537 la.207 15a.Jui 117.7 117 7r2 25.$37 143 Xva t77.* The financial statements were approved by the PCC on 2T February 2025 and signed on its behalf by.. Jjames Cunningham Treasurer 17
ST MICHAEL'S, WANDSWORTH COMMON Notes to the Financial Statements For the year ended 31 December 2024 l. Accounting Policies The Parochial Church Council of the Eccleslastical Parish of St Michael'5 Wandsworth Common. (Charity number 11856871. The Parish was established in 1881. Its principal address is St Michael's Church and Halls, Cobham Close, London, SWII 6SP. The principal accounting policies adopted, judgements and key sources of estimation uncertainty in Ihe preparation of the accounts are as follows- Basis of Accounting The financial 51atements have been prepared under the Charities Act 2011 and in accordance with the Charities Statement of Recommended Practice Icharities SORP IFRS102113nd Financial Reporting Standard 102 IFRS 1021- The financial statements are drawn up on the historical cost basis of accounting. The financial statements include all transaclions, assets and liabilities for which the PCC is responsible for in law. The financial statements have been prepared in pounds sterling and rounded to the nearest £1. The PCC meets the definition of a public benefit entity under FRS 102. Goin8 Concern There are no material uncertainties about the charity's ability to continue and accordingly the accounts have been drawn up on a going concern basis. Funds General unrestricted 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 Pufposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Restricted funds comprise revenue donations or grants for a specific PCC activity intended by the donor. Income recognttion Voluntary income, donation5 and the income tax reclaimed on gift aided donations are accounted for once the PCC has entitlement to the income. it is probable the income will be received. and the amount of the income receivable can be reliably measured. Grant income is accounted for in the period that it is received. Interest on funds held on deposit is included when receivable ènd the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank. 18
ST MICHAEL'S. WANDSWORTH COMMON Notes to the Financial Statements For the year ended 31 December 2024 Expenditure recognrtlon Expenditure is accrued as soon as a liability 15 considered probable, and the amount can be measured reliably. The PCC 15 not registered for VAT and accordingly expenditure includes VAT where appropriate. All support and governance cosls are included in charitable activities. Grants and donation5 are accounted for when paid over. or when awarded, if that award creates a binding obligation on the church. Tan8ible Fixed A55ets Consecrated lond ond building5 ond movoble churchfurnishings Consecroted land or benefice propertv Is excluded from the accounts by Section 10 of the Charities Act 2011. Moveable church furnishings which are held by the churchwardens on special trust for the PCC and require a faculty for disposal are accounted for as inalienable property unless consecrated. For inalienable property prior to 2015 there is insufficieni cost information available and therefore such assets are not valued in the accounts. All expenditure incurred by the PCC on con5ecraled or benefice buildin85 and moveable church furnishin8s, whether maintenance or improvement, Is expensed within the Statement of Financial Activities. Other Furniture, Fixture5, Fitting5 ond Equipment The cost of other furniture, fitling5 and equipment are depreciated on a straight-line basis over ihe effective useful life of the asset.. Fittings and Fixtures Plant and Machinery Furniture, Office and Computer Equipment 15 years 15 years 5 Years From I" january 2019, only assets over £5fy) are capitalised wilh items under this value expensed. Debrors Debtors are included at the settlèment amount due less provisions for doubtful debts. 19
ST MICHAEL'S. WANDSWORTH COMMON Notes to the Financlal Statements For the year ended 31 December 2024 Cash ot bonk ond in hond Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the opening of the deposit. Creditors and Provision5 Creditors and provisions are recognised where the PCC has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligalion can be measured or estimated reliably. Creditors and provisions are reco8nised at their settlement amount. 2. Income Funds 1024 Tot•1 2014 Toul 1023 2024 DonBtfmS and Logxies ferirg5 aThJ Incorr• tax Legacies (>•nts 87.033 16.Cfj4 7.927 92,947 30.277 17.31d 10.482 113.579 19.474 131.748 26.604 11.169 Chorlt&bl8 ACtsb•s 554 Cfvr trJiw 8CbthWS LetpJry$ Ifrfm SrLI and kkn$¢¥l Cl1 Lradii¥J 78.782 71.W 2,727 1,278 75.589 In4eJtrwts 517 C*Ar Ir 11.169 216.160 IZ6.04Z 20
ST MICHAEL'S, WANDSWORTH COMMON Notes to the Financial Staternents For the year ended 310ecernber 2024 3. Expenditure on Raising Funds UnrnstrlEt•d nds d5 2024 Totsl Total Z023 of nals Sc¢ial and Mu&cal Eib Con1 paynyni d•Mce base 2,459 2.459 I,4 11998 12,99S 12.OOJ 4. Expenditure on Charitable Artivltles Futhds FuDd5 1014 T+)t•l Totsi 2021 Cast of sw%4cos and Ewryeknsm OIKo$8n Parish Sh0r• 7.579 16.516 15.f 14.2 7.579 24,635 15.Ch)) 14.2fy) 6,665 23.6 12.6 15,684 8.119 ErrolDyers NOOMI Insur¢ Sri¢s. vew$ 3j St•ft Tr81nif9 E>panst# lof Cgy. ff. Tro 16.&8 16.896 14.$46 928 1.541 Y (wr$ •rLt fè#e¢0ra) Chxch ,131 ma repairs 8.1 BU11 repairs 045 Chwch iljhty &lb 29.470 c&ir¢ I rumifq w5ts Inwr88 IT SoftAre Con¥MbltrS Subs¢ripDons Te*phow & InMr Cffice Supt468 8Rnk lees Deweci8D 50.434 8,1 24 315 29.69) .573 15.5 1.270 24.075 19.734 6.312 5.753 4.576 2.ry 5,599 3.250 2,316 4,849 1.225 10 15,522 175,652 4.578 2.765 123 17.929 214 123 17.Y29 235.657 crne CosLs Total ExpeTrdlwre. ch4fftab acthtkbE5 IZ7.751 2J7.361 177.420 21
ST MICHAEL'5, WANDSWORTH COMMOII Notes to the Financial statements For the year ended 31 December 2024 5. Expenditure- Employee Emoluments In addition to the many volunteers who give their time to the church there were 2 employees 12023.-21 in the year whose costs are included within the Expenditure on Charitable Activities. There were no leavers or joiners. The incumbent's position is non-stipendiary. 2024 2023 16,584 14.270 PeD%on Costs 314 276 16,891 14.S46 No employee received remuneration lincludin8 employee benefits) exceeding £60,th)012023: nill. 22
ST MICHAEL'S. WANDSWORTH COMMON Notes to the Financial Statement For the year ended 31 December 2024 6. Expenditure- Charitable Giving In addition to the money given to the Diocese through the Parish Support Fund. the PCC made the following donations, following a review of charities that we wish to give to over the next two years.. ilnrns¢rtt Fund5 Funds T•t•l Totsi 2021 IJM Kdr CarTW'> C¢ffrfMuThty Justicè Oel¢rthr¥ StsTrJ Si MdhDJs C A PLLh8 aVArsea W•t¢rn P4lwo•s BIr$O•S Deanery Syrnd. fry r sponsNeJ In ts De Q85s L%)or Juncbon Tr.walswXh FrK¢ Katrnne Low S•itr•ni K Eo51 dia Waste Wani Mjt SI Au9uSi.S CrA Church PastfK81 A¢J S1• Fèpn¢rat•-RSE Tre scrir• The Bib Soci•ty Si Luke's fvaphcw• CLrya5510n UK 1.350 1.7 750 1.750 1,250 3,742 750 650 650 250 15.614 23
ST MICHAEL'S. WANDSWORTH COMMON Notes to the Financial Statements For the year ended 310ecember 2024 7. Tangible Flxed Assets Fuvniture. Fure¥ Computerand irtd Fittknis OffKe Equipment P•11d Total Cost arvaluatlo AI 1st Jwry 2024 Atlitr(K OisposaLs Al 31$1 De¢rth 2024 50.831 143,662 4.076 87,739 3.168 5&831 147,738 Al 1$1 January 2024 Charge fcr the Year AI 31s1 Decerrw 2024 739 3.789 4,527 58,897 17,929 76,826 14.058 70.2n 2.021 8oJk VzhJ• Al 31st D8cwrtr 2023 2467J 5&091 84.765 At 315t Dwthr 2024 17.461 1,148 52,303 70.91Z 8. Debtors 2024 2023 HMRC Leth"r¥Js recei8 253 1,532 1.092 559 3,389 9. Credltors- amounts fallin8 due within one year 2024 2023 Accru$ Deferred Ineeme Ta>'on sla security Other creditors 4.324 2.821 340 19.5 1.730 11.759 26.570 16.086 24
ST MICHAEL'S, WAND5WORTH COMMON Notes to the Financial Ststernents For the year ended 31 December 2024 10.Related Party Transactions PCC members are not remunerated and rto PCC member was reimbursed durin8 the yearfor expenses in relation to their work as trustees12023= nill- Payments for reimbursement of expenses incurred on church business of £3.24312023 £3,6161 were paid to 512023.. 41 charity trustees or their famity members during the year. These were broken down as follows.. 2024 2023 IT Sofmere Consumbles Tphone aThY 8roadb8r Subsiste8 Supplies for seNces Gifts aTrd Entertairuro Tra1 Training Mission and EvarvJelisrn Building maintenarce Cost of gewatiry fuThJ$ 1,152 281 353 1.070 419 372 522 322 158 283 42 354 541 3.243 3,616 During the year, unrestricted income of £65.13912023'. £56,931) and restricted income of £5,660 12023.. £24,875) were received from members of the PCC or their related parties. The PCC made a donation ol £I.7{2023.. £1,3501 to Standout, Registered Charity 1177813, of which Penny Parker is the Chief Executive. The Standout Programme offer5 a unique opportunity to people preparing for release from prison by equipping them with the tools, skills and mindsets needed to apply for work so they can re-engage with society with confidence. Standout is active locally in HMP Wandsworth. The PCC also made two donations totalling £1.7CQ to International Justice Mission, a charity partner that has been 5UPPOrted regularly in the past. For part of the year a family member of one of the Irustees was employed by the charity but was not employed at the time of the second donation. 25
ST MICHAEL'S, WANOSWORTH COMMON Notes to the Financial Statements For the year ended 31 December 2024 11.Restrirted Fund5 The income fljnds of the charity include restricted funds comprising the following unexpended balances of donation5 and grants held on trust for specific purposes.. lfftc•rn JiOt¢efftb 1014 Fw Wtythip Fffij YJJ FL 21 3.519 q SyynF 2&1fy9 9.618 IsD)JI I&Cf8 6.104 2.1 SyimFw fY2.6431 I4.) 3Y. The Gospel Choir Fund represents granls and donations given for the specific purpose of supporting the St Michael's Community Gospel Choir. The Worship Fund represents 8rants for prayer initiatives and other parts of our services. The Mission Fund was started in 2021 to receNe specific donations to support Mission and Evangelism initiatives. In 2022. the PCC started a Church and Hall Restoration Fund given long term work planned on the Upper Hall and the Church building. In 2023 there was a Significant project to replace the church heating 26
ST MICHAEL'S, WANDSWORTH COMMON Notes to the Financial Statements For the year ended 31 Decernber 2024 system and a separate restricted fund was started. The heating work completed during 2023 and that fund has now been closed. The Utilities Fund represents grants and donations specifically for utility bills. In 2024, a donation was received from the Glass Door charity towards the bills incurred from hostin8 homeless people overnight once per week in the winter season. In 2023. the PCC started the Inter8enerational Fund to support its work through Sparkle for the older members of the community following RegeneraieRise's decision to c105e their centre in the thurch halls. 12.Analy5i5 of Net A55ets by Fund ¢r•drto UnretY Fur 70.912 36 S70 117.772 25.537 25.537 Toi•l 967 26 $70 143 309 ¢f•¢#lO N•1 Lknigtrictyd FL47 18.006 159.JOI RwtriCJ FUTh la.w7 18.207 Trt 81 765 829 18 088 177 508 27