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It proves each year that it is a successful action to add books of tickets to e8ch Bolney Magaane as this is where the majority of Ihe profit is raised. As there was no Village Day we concluded th& draw al the September Bolney Market. Approximalety £800.00 was raised for church funds. In July Archdeawn Angela ¢ame for a prescribed Wisitation. It is the duty of the Diocese lo make visitatsons lo all parishes and usually roiates between a Bi$l￿p. Archdeacon and Rural Dean. We received a positive and helpful reporL Martsn Wo(xl took part in the annual September Ride and Strtde whlch initially raises funds for Sussex Historic Churches although we gain as we are given 500A of the funds. £530.00 came to church funds. Thank you Marbn! Bolney Primary School regularly came into church once a week for their assembly and leaching session. They also attended for a Christmas Carol SeThice and Leavers Service in July We have had new pulpf( falls Ired and while) made ty Margaret Burgess and dedicated lo the memories of Ri)dney and Janel Pratt and David and Bart)ara Robins. Both were sponsored by Iheir respedive families in gratitude for the long Service they all gave to St Mary Magdalene. Wg had t￿0 successful major church deans In Mard) and November thanks to the help of members of the congregation. In Advent we launthed 'lnspiring Angels. inwting everyone to CJJntribute angels in any shape or form. The event was coordinated by Jenny Harrison.11 proved very successfvl and brought many people together from the Mllage. This was a Deanery Trmde project. The year conduded with a Carol Service led by Holy Trinity choir. Susan Ayres chU￿hWa￿en Report on the Fabric In April the quinquennial survey was carried oul by Robin Nugent. The subsequent report recommended works to be addressed over the quinquennium at a total estimated cost of £6200. The work requiring immediale attention has been completed at no ￿$1. it being carried out by the volunteers from Marylands. The remaining recommended works indude redecoration of the Chancel ￿llIng. cleaning and repairs lo the lychgate foof. window deaning and repairs, fitting 3 handoil to the steps outside the vesty and sundry minor works none of which are urgent. There wère ongoing discussions with the sthool Headteacher and WSCC conceming repairs to the Church Lane, the expired lease and the ongoing apportionment of liability lor c051s beiwean the PCC and WSCC. The PCC has now sought guidance from the Diocesan Property Director and a plan is now in place lo offer a new agreement to WSCC that should relieve the PCC of responsibility for future maintenance. In November the lower bells were inspected by Whiles ofAppleton. The report conduded Ihat the bells remain useable but would benefit from some remedial worl( lo maintain the installation in good order for the longer term. A progr8mme for the work will be addressed in 2025. The repair and maintenance wot* undertaken during the year is summarised as follows-. January.. Annual fire extinguisher testing and maintenance was carried out by Churches Flre Security Ltd. May.. Tower ciock was seNiced by Gillett and Johnston Lld. Springlsummer. Clearing vegetalion and other debris fmm ground drainage channels to ensure proper drainage of rdinwaler was undertaken by the volunteer team from Marylands. September Repairs to the south nave roof. 5pecificalty repointing th8 lower three Coufses of slabs east of the south porch. carried out by Martin Longdon. September." Annual PAT testing carried out by RMK Portable Applian￿ T&stirvJ. October: Annual boiler servic* by BSW. October. Damage became visible to the Sanctuary ceilirwJ together with resultant debris caused by squirrel activity in the roof space. Longdon investigated and blocked up some likety access points. December. Netbng on the north stde aperture in the belfry was repla¢*d to prevent plgeons from roosting in the belfry. Decembei.. The squirrel damage to the Sancluary ceiling repaired by Martkn Longdon. The Teirier, the Inventory have been kept up to dale. Worship & Attendance Sunday Throughout the year in review, the churth maintsined its traditional approach to Sunday worship at 9.30 am each Sunday with traditional hymn5 accompanied by Martyn Belsy. We are very grateful lo Martyn for his wonderful music ministy playing for our Sunday seNices and wish him well in his retirement. Our worship has been enabled by several regular visiting priests from our sister church Cuckfield. induding David Tickner. Stephon Caple and Carollne Cuffer. The number of worshippefs 3ttendiThJ during the year remains of concem. Most dioceses set a benchmark of over thirty wular Sunday worshippers as the benchmark for a viable church. We rarely reach this number. The most re￿nI stab"sb"cs for mission are included in the appendix lo this report. Weekday We offer weekday communion ea(* Thursday. There is a small lyjt dedicated congregation. Health and Safety Report Matters relating to health and safety during the year were attended to by the Churchwardens. Ele¢trical PAT Testing is UP to dale, as is the annual servicing of oul fire extlnguishers. Therg were no reportable health and safety incidents during the year. We have yel to review and update the Health and Safety Manual. This will tak8 place as p[art of an overall review of our policies ￿Ing undertaken over the next tsvelv8 rnonths. Deanery Synod The Vicar is an ex-offiuo member of the House of Clergy of the Deanery Syn(NJ and members of the PCC sit in the House of Laty (Ron Leggett and Susan Ayres). This provides Ihe PCC with an important link be￿een thg parish and the w¥Jer structures of the church. The Deanery Synod met 4 times in 2024 under the ehaimianship of Ihe Revd. Christopher Powell (Rural Dean} Tuesday 20th February Meeting held al St. Wi5fre¢J's Church, Hawrds Heath. Wednesday 22nd May Meeting held at St. Margarets Church. West Hoathly Thursday 19th September Meetsng Held al Ascension Church. Haywards Heath. Tuesday 12th November Meeting held at Holy Trinity Church. Cuekfield. With the exception of the latter meeting all were attended by myself and rep￿rts sent to the PCC for Action (where appropriate) and general infomiation for the o)ngregation. Additional copies were available on request. Copies of all Deanery Meeting agendas are sent lo SusanAyres, Church Warden for indusion In the Forthcoming Events section in Pew News. ALL Members of the congr8galion are wel￿rne lo attend the Deanery Meetings as has been the prdctice previous years. Th& next general meeting of the Deanery Wbll be in May. Ron Leggett Deangry synt￿ Raprgsentative Electoral Roll At the end of the year the number on the Toll storAI al 58 with 8 being noTrresidenL AcLX)rding lo church govemance, the roll is due for a comFdete rwsion prior to the APCM In 2025. This revision lakes plac& 6very six years. Susan Ayres Eleclofal Roll Offic6r Volunteers The Vicar would like to thank all Ihe volunleers who work so hard for the thurth. 11 is un￿se to try to mention everyone personally. as this would inewtably mean that someone was missed out. I would not want lo miss anyone out. The Vicar has expressed particular thanks to his fellow Clergy, Reader. Visiting Priest with PTO. Churchwardens, Member5 01 the PCC, Sldes people. readers. Intercessors, and those w￿> holp kKJk after and dean the building and look after the gaiden. We are an aging congregab"on. and it Is fail lo say that we ale strugglirMJ to fill all of the W5ts that are now essential in running a church and charity- Safeguarding The PCC gives the highest priority to safeguarding the welfare of children and young people as well as vulnerable adults within the parish and is required by the Church of England and by law lo have effective arrangernenls in place lo protect them. Thank you to Linda Barker for the years she has seNed as Parish Safeguarding Officer. Due to her leaving the parish, l agreed lo take over on a lemporary basis. 5 attended the Leadership Course training course and will ensuro that all members of the PCC and Bellringefs who hold teaching sessions in the tower. have updated their trainiTrJ and applied for their DBS. Chichester Diocese has re(*nUy been ￿spected for its Safeguarding Procedures. After previous years failings it seems to be recovering Ihanks to the Diocesan Safeguarding Offic8rfs diligen￿ and guidan￿. Safeguarding is a standard item on each PCC meeting agenda. There were no safeguarding concems reported during the year in review. Susan Ayres Parish Safeguarding Olficer (PSO) Financial Review - Treasurer's Report 2024 1.Draft accounts for the year ended 310ecember 2024 are attached. 2.Income £57.128.' expenditure £52.313,' surplus £4.815. 3.ln the Pfemous year. the accounts show a surplus of £7.448. 4.ln September 2024 the PCC received a legacy of£50,000 trom the estate of Rodney Vince Pratt. Per¢ding a decision on how the legacy is to be used, this sum is inveslod wth CCLA in an inlerest-beaDng account The first instalmenl of Inte￿St in the sum of £507.46 was credited on 3 January 2025. 5.Bank balances as al 31 December 2024 total £80.673. i.e. £30,673 without the legacy monies. 7.The PCC is faang a significant increase lo rfs overheads in 2025 from two sources: share of salary for w0￿&r and the PCC'5 e£Jntribution to the diocese. knos¥n as parish share. Reserves Policy As a matter of policy. the PCC should attempl to maintain a balance on unrestricted funds which eqijales to at least three nv)nths unrestricted payments. Structure, governance, and management Paro¢hial Church Council Report The PCC is a corporate body esiablished by the Church of England. The PCC operate under Parochial Church Counul Powers Measu￿. The m6thod of appointsnenl of PCC members is sel out in the Church Representa*"on Ruses. The mfjmbers of the PCC consist of the Vicar, Licensed Clergy. wardens. the reader and membèrs elected by those members of the congregation who are on the electoral roll of the hurch. The Standing Committee of the PCC is forrned of Ihe Priest in Charge. The Vice- Chair. the churchwardens. the treasurer and the PCC Secretary. and Treasurer. There were no Standing Committee meetings held during the yaar in question. This rèwrt covers the period from January 2024 to Dec 2024. The Annual Vestry and Annual Parochial Church Meeting took place on Sunday 21" April 2024. The meeltngs of the PCC and Members attending were as ft)Ibws: Janice Warren Jenny Harrison ISeGretsry} Linda Bafker Marbn Burgess Martin Wood Revd Daniel Valentine Ichairl Revd Marknn Mills Ron Leggatt Susan Ayres Tim Hulchings (Treasurer) Tony Bond TOTAL 10 10 No other committees were constituted or met during the year. Administrative and legal infomiation The Parish Church of St Mary Magdaleno. Bolney situated on Churth Lane, Bolney, Wesl Sussex. RH17 5QR. The PCC is a body ¢Ofporale IPCC Powers Measur8 1956, Church Representation Rules 201118nd a Registered Charity with registration number 1190593 The cL)rrespondence addresy is: Bookers Fami Foxhole Lane Bolney HAYWARDS HEATH 10 West Sussex RH17 5NB Phone.'01444 881320 Emall: stmarymagdalenebolney@grnail.L)Jm Websile: ma dalene CHURCH CODE: ARCHDEACONRY: DEANERY: BENEFICE- 8ENEFICE ID.. PARISH LEGAL NAME: DIOCESE: 610153 HORSHAM CUCKFIELD Cuckfield and Bolney 10-035A Bolney Chichester Approvod by the PCC on Danie5 Valentsne (Vicar and PC 17/s/25 and signed on Iheir behalf by the Reverend eRe DaniBI Valentine Dats Appendlx 1 A￿ounts for the year to 31 December 2024 12 Charity number: 1190593 ST MARY MAGDALENE PCC UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ST MARY MAGDALENE PCC CONTENTS Page Refer•n¢e and Administrative Detai15 of th• Charity. its Twstees and Advisèrs Trustees, Report Indep8ndent Examinerfs Report Statement of Financial Acttvlties Balance Sheet Notes to the Financial Statements 9-18 ST MARY MAGDALENE PCC REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees Ronald Alan Leggett. Trustee Martsn Burgess. Trustee Stjsan Beatrice Ayres. Trustee Timothy James Hutchings. Trustee Dr Anthony John Bond. Trustee Janice Lee Warren Trustee Linda Anne Barker. Trustee (resigned 30 Ocaobèr 20241 Rev Martin Mills, Trustee Martin Wood, Trustee Jennifer Harrison. Trustee Rev Daniel Valentine. Chaii Roger Crocker, Trustee (appointed 21 April 20241 Charity registered number 1190593 Principal office Flat 1. Drovers The Street. Bolney Haywards Heath Wèst Sussex RH17 5PT Secretary Jennifer Harrison Accountant Mary C Sheppard FCMA 3 Wykehurst Cottages Colwood Lane Bolney West Sussex RH17 50G Page 1 ST MARY MAGDALENE PCC TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present theif annual feport together vAth the finanaal statements of the Charity for Ihe year 1 January 2024 to 31 December 2024. The Charity also trade$ under the name5 Bolney PCC. Objectivès and activities a. Policies and objectives The Parochial Churth Coun(il ol St Mary Magdalene. Bolney is ￿SPOnSible for Cooperating with the Vicar ol Cuckfield & Bolney. the Rev Daniel Valentine. in promoting within the ecclesiasts.cal parish the whole mission of the Church. pastoral, evangelistlc. 50rJal and ectJmenical_ Although the House-for-Duty part-time p05t in Bolney rernains unfilled, the PCC is fortunate to have continuing valued support fvom Rev Martin Mills (Assistant Curate) and Or Anthony Bond {Licensed Reader). In Setting objectives and plannin9 for activities. Ihe Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit. inclLKling the guidance 'Public benefit." wnning a charty IP821'. b. Strategi•s for achieving objectives The PCC has met regularly in person and remotely to ¢￿nS￿ler the njnning of the church of St Mary Ma9dalen6. The PCC has discussed and agreed ways to progress our mission wth the confines of the parish and beyond through charitsble giving. We have representatives who attend our Deanery and Diocesan Synods and report back. Everyone Is Invrted to join Deanery Synod meetings to listen to an invite¢J speaker. These meetings are held On￿ a quarter. We reach out to our local Primary Sthool and have g(xid Itnks with them. We aim to reach out to everyone in oui community to develop their faith and knowleijge in Jesus Christ through worship and prayer and provide pastoral care currently via all means ol coMmun￿atIon. Page 2 ST MARY MAGDALENE PCC TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 A¢hiev8ments and performance a. Main achievements of the Charity and activities undertaken to fvrther thè Charity's purpos8 lor publlc benefit All services putting faith into practice are available via live attendance. Semons are recorded for the church website or wa social media to enable contsnuity of Sunday and weekday Worship. A weekday Eutharistic servtce is led wiiti our Incumbent or Assistant Curate presiding_ Major feast days are cdebrated in church. Any parishioner who is unable to physically attend a church seNce through illness or any infimirty is welcome to re￿1ve a visiVHoly Communion wherever they re$￿e. be rt home. hosprtal or care home by our incumbent or pastoral team. b. Review of activitie$ We have 49 names On our Electoral Roll. 5 being non-re￿dent in parish. The church The church. listed Grada 1 and dats.ng from the Norman period. is open every day from 8.30am until dusk for private prayer. The PCC takes its responsibility for upkeep of the fabric of this ancient building seriotjsty. The quinquennial Inspection report in 2018 identified the need for urgent remedial work in the form ol repointing and repair of the bell tower stonework. The first phase, west elevation of the lower. was caffled out In 2019 and Phase 2, south & east elevations wa5 ujmpleted in December 2021. Fdlowing an inspection in the early part of 2024. an updated report wa5 received which did not disclose any major CA)n￿MS while emphasising the importance of ongoing mainlenance of the fabric & exterior ol this ans1l￿ tor preparing lh* TJustee¥ Reptrt and the fina￿al statement$ in aco)rdancE with applKxbb and Llnited Sthn9dorn Acc(￿ting Stamlards Iunited I￿n￿rn Genwally Accepted A¢cwnting Practicel. The l• appl￿ble to charities in Englwxl & Wales requres the TrLtstee$ to Prepa￿ finanaal statements for each fina￿al yeai which give a true and fair Ipiew of the state of affairs of the Charity and of its inxffiing resources and athication of ￿$Our￿. induding its and eX￿rtU￿, for that perlod. In preparing th finanaal staternents. the Trustees are req￿red to." select suitabje accwnbng polxies and tt*n 8ppty IhÈm eon*8tenlly, obse￿8 the methods and pnnripl*s olthe Charitse$ SORP IFRS 1021.. make judgments and accounts.ng estim#te5 that are ￿aScfiab1a and pn¥JenL stale whether appl￿￿￿ LJK Accoun*ffj Standards IFRS 1021 have been lolknyed, subject io any rnaterial departutes ¢Jisdosed and explwned in the financial 5tatem¢nts'. wepare the finanual statements cfi the going toncern ¥a$is unles5 it is ￿MPPr£￿riate to presume that the Charitywu continue ￿ bU￿ne$S. The Tru8l&e5 are re5wnsblo I￿ keeping adequate acwjnting records that are sufficient to show and eX￿aIn Ihe Charitys transaction8 and disdose with W$onab￿ atturacy at any tune the finatKaal po&tion of the Charity and enabte them to ensure that the finanoal 5t3tements (X¥TWty ehe Charities A¢t 2011, th¢ Charity IAco)unts and Reports) Regulations 2006 and the prow&ons of Ihe the Parothial Churth Counc41s IPowersl ea5ure 1956. Th&y are also respons￿le lor safeguarding the assets of the Charity 3nd hence for reasonab￿ steps for *he prevention aTrJ detec11c￿ of fraud and other itT8guL3ritvds. Approved by orderolthe mambers ofthe bo¥d ofTrustees on arnl %gned on I Valentlno Trustees) Ichairo Z82f. Page S ST MARY MAGDALENE PCC INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ÈNDED 31 DECEMBER 2024 Independent Examinerfs Report to the Trust¢es of St ktary Magdalene PCC Ilhe Charity'l I report lo the chatity Trustees on rny examin&u￿ of the a¢counts of the Charity foi Ihe sew ended 31 December 2024. Responslbilltlo$ and Basls ol Report As the Trustees of the Ch8rity you ar& fesponssble fw Ihe wepaTatMJn of the ac(wnts In accordarTrce %Mth the requirements of Ihe Charities Acl 2011 llhe 2011 Ac('l. l ￿port In ￿SpeCt of rTry examinat￿￿ of the Chanws ￿KInts ca￿Ed oul under section 145 of the 2011 Act and tn earrying Out my oxaminèiwjn I have Idlowed Ihe apr4utJle Direct￿5 g¥en by the Ch￿ty CLmmiss#)n urKler sectK)n 14515llbl ol the 2011 Act Ind•pexd6nt Exarnlnorfs St8t•ment Your attention is ¢rawn to the fact Ihat the Charity has prepar￿$ thè accounts in a¢0)￿an￿ wilh Accounting and Reporting by Charities." Ststernent of ReC￿￿ended Practice appkthe to char4bes preparing thetr a¢¢ounts in accordance with the Financial Reporting Standard applir2ble in Ihe UK and Republic of Irelan¢Y IFRS 1021 In prefertn￿ to the Accounting and Reporting by Cha¥trties.' Stalement of ReG(Nnrnen¢ed Pra(*"ce iSSUeLI on 1 April 2005 which is referre(I to in the ex*nt iegulatiofts bui has been withdrawn. l understsnd that this has been done In rKder for Ihe aruunts to provth a true and fair wew ￿ accordance wtlh the Goner81fy Actepted Accountin9 p￿dIce eftective reiyxbng ￿￿0￿$ beginning on or after 1 January 2015. I have complew rr7y exam?nalion. I coftfim) Ihal no maiiws have Cfxne lo my alienlion v) ￿1r*neCtIOn wilh the 8X8rnination giving Me cause io I%1￿ve that in any ma￿rIal rcspert. accountiryJ recoryjs were nol kept tn revd of the Charty as ¥equtred bysectth 130 of lh8 2011 Aci." or the acrA)Unts do nol accoTd %thth those record5.' Dr thé accounts do not compty with Jhe wuiremonls ￿ncernIng the fom) and conlenl or accounts sét out in the Charities (Accounts Reprmts) Regtsjatrons 2(K)8 olher than any requi￿rnent that the accounts give a Irue and f3¢ vtew is fK¥t a matter ¢onsi¢Yered a5 part of an independenl examination. I havè no concerns and have coff* across no other m8iter5 In comection wdh ¢h8 examination ￿ which attent￿n should be ¢Jrawn in this ￿l%)rt in order to enablÈ a EwDJersfan¢Yirg ol the accounls ts) ￿ ￿aChed. This report is made solety lo the Charitys Tru*ees. as a L¥)dy. in aCC(Xdan￿ ￿1h Part 4 of the Chantl88 IAccounts Rery)rtsl Regulation5 2008. My work has been uThJertaken $0 that I might stale lo thè Charitys Tiuslees those matters l am required ¢0 State lo them in an Independeftl Examiftovs Report and for no other purpose. To Ihe fuuest extent permitted by law. I do not a(rept or assume resr¥)nsibdily to anyone othef Ihan tr Chanty and the Charitrfs Trustees è5 a trmyty. for my woth or for Ihis rewt s￿ned.. Ic fyrJ Dated." £)IS Mary C Shèppaid FCIAA 3 WykehLsrst Cotla9es Colwood Lane 8olney West Sussox Rd17 5QG Pa9e 6 ST MARY MAGDALENE PCC STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDEO 31 DECEMBER 2024 Unrestrieted funds 2024 Restricted funds 2024 Total funds 2024 Total funds 2023 Note Income from= Donations and legacies Other trading activities Investments 89,164 15,134 1,078 1.7SO 90,914 15.134 1.078 42,267 17.036 404 Total incomg 10S,376 1,750 107,126 59. 707 Expenditur8 on: Raising fun¢Js Chafitable actÈvities-. Parish ministry costs Organist Insurance Quinquennial repairs Church and churchyard maintenance Other charitable activities 7.751 7,751 9,418 20,400 4,151 1,951 900 20,400 4.151 1,951 900 9,395 7.765 24.800 3, 610 1,910 1,750 5, 745 7, 782 7,765 Totsl expènditure 50.563 1.750 52.313 52. 665 Net movement in funds S4,813 54,813 7,042 Re¢onciliation of fund5.' Total fund5 brought forward Net movement In funds 21.126 54,813 3,082 24,208 54,813 17,166 7.042 Total funds carrièd forward 75,939 3,082 79,021 24,208 The Statement of Financial Activities indudes all gains and 1055es rerA)gnised in the year. The notes on pages 9 to 18 fomi part of these finanryal stalements. Page 7 ST MARY MAGDALENE PCC BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Note Fixed ass•ts Current assèts Cash at bank and in hand 80.675 27.936 80,675 27.936 Creditors.. amounts falling due wrthin one year 10 11.6541 (3, 728) Net CUT￿￿1 assets 79,021 24.208 Total assets less currgnt liabilities 79,021 24.208 Net assets excluding pensron ass•t 79,021 24,208 Totsl net assets 79,021 24.208 Charity funds Restricted funds Unreslric¢ed funds 12 3,082 75,939 3,082 21. 126 12 Totsl fullds 79,021 24,208 The financial statements were approved and aLrthorised for issue by the Trustees on and signed on their behalf by.. Rev Daniel Valentinè ICha5r of Trustees) The notes on pages 9 to 18 form pèrt of these finanual statements. Page 8 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEIR ENDED 31 DECEMBER 2024 General inforniation Sl Mary Magdalene PCC is a charity conslitued by the Pari)chial Church Coun¢i13 IPov4ersl Measure 1956 It is regISte￿d with the Charity Commission of England and Wales under registration number 1190593. Its prinapal office is at Flat 1. Drovers, The Street, Bolney, Wesl Sussex RH17 5PT. Accounting policles 2.1 Basls of p￿paratIon of financial statfrmgnts The financial statements have been prepared in accordance with Ihe Charities SORP IFRS 1021 Accounting and Reporting by Chanties.. Statement of Recommended Pradice applicable to d)arilies preparing their account5 in accordance with the Finanaal Repoiting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191, the Financ¢al Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. The finanaal statements have been prepared to give a Irue and fail wew and have departed from the Charitses (Accounts and Reports) Regulations 2008 onty to the extent required to provide a 'true and fairf view. This departure has involved following the Charities SORP IFRS 1021 published in October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice èffective from 1 April 2005 which ha5 since been wrthdrawn. St Mary Magdalene PCC meets Ihe definitson of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or tranSa￿lon value unless otherwise stated In the relevant accounb.ng policy. 2.2 Incomg All income is recognised On￿ the Charity has entslement to the income. it 15 probable that the income will be received and the amount of Income receivable can be measured reliably. The recognttion of income from legacies is dependent on establishing entitlement. the probability of receipt and the ability to estimate with sufficient accuracy the amount rKeivable Eviden￿ of entitlement to a legacy exists when the Chanty has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benelactorl and the executor is satisfied that the property In question will not be required to satisfy claims in the estate. Receipt of a legacy rnust be recognised when it is probable that it will be received and the fair value of the amount ￿Ceivable. which wll generally btr the expected cash amount to be distributed to the Charity, can be reliably measured. Grants are induded in the Statement of Finanoal Activitie5 on a receivable basis. The balance of income received for specific purp05es but not expended dyring the period is shown in the relevant fvnds on the Balance Sheet Where rncome is received in advanct ol entitlement of receipt, its recognition Is (Jeferred and induded tn cre(%itors as deferred inc¥Jme. Where entitlement occurs befo￿ income is received. the income is accrued. Incorne tax recoverable in relats'on to invèstment income is recognised at the b.rne the investment income is receivable. Page 9 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 DECEMBER 2024 Accounting policies Icontinuèdl 2.3 Expenditure Expenditure is recogr7i5ed On￿ the￿ is 3 legal or constructive obligats.on to transfer econornic benefit to a thsrd party. it 15 probable that a tfansfer tsf er￿noMiC benefits wll be required in settlement and the amount of the obligation can bè measured reliably. Expenditure Is classified by activity. The costs of each activity are made up of the total ot direct COSts and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity Shared c￿$t$ which contribute to more than one actwity and support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis o)nsistent with the use of resources. Central staff costs are allO￿ted on the basis of time spent, and depreciation chargès allocated on 11)e pa￿.0n of the asset'5 use. ExpendiluTe on raising funds indudes all expenditure incurred by the Charity lo raise fvnds for ils charitable purposes and indudes costs of all fundraising a¢Xiwties events and nonf each restricted fund is set out in the note5 to the financial statements. Investment income. gatns and k¢sses are allocated to the appropriate fund. Income from donations and legacies Unrè5trict•d funds 2024 R•$tricted funds 2024 Total funds 2024 Total lunds 2023 Donations Legacies Grants 39,164 50.000 39,164 50,000 1.750 40. 767 1.750 1,500 89.164 1.750 90,914 42,267 Tolèl 2023 40.767 42.267 Page11 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Income from other trading activities Income from fundraising events Unrestrictèd funds 2024 Total funds 2024 Total lunds 2023 100 Club Other fundraising activities 4.490 1.925 4,490 1.925 4.485 1.280 6,415 6.415 5. 765 Income from non charitable trading activitios Unrestricted funds 2024 Total funds 2024 Total funds 2023 agazine sales and advertistng Fees received 6.045 2.674 6,045 2.674 7,448 3.823 8.719 8,719 11,271 Investment income Unrèstricted funds 2024 Total lund$ 2024 Total funds 2023 Bank interest rece￿ed 1.078 1.078 404 Page 12 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Expendi￿￿ on raising funds Costs of raising voluntary incomg Unrestrieted funds 2024 Total funds 2024 Total funds 2023 100 Club Other fundraising costs 2.360 243 2,360 243 2,400 704 2.603 2,603 3, 104 Oth¢r trading trxpenses Unrestrictèd funds 2024 Total funds 2024 Total funds 2023 Magazine costs 5,148 S,148 6,314 Analysls of expenditu￿ on ¢haritable activities Summary by fund type Unrestrrcted Restricted lunds funds 2024 2024 Total 2024 Total 2023 Fundraising and Church support 42.812 1.750 44.562 43,247 Toial 2023 41.747 43,247 Ind?p•ndent examinerfs remungration The independent examinerfs ￿MUneratiOn amc¥Jnts to an independent examiner fee of £ -12023- £ -1. Page13 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Tru$tee5' remuneration and expenses During the year. no TnJstee$ received any remuneration or other benefits {2023- £NILJ. During the year ended 31 December 2024. no Trustee expenses have been incured (2023- £NIL). 10. Creditors". Amounts falling due within one year 2024 2023 Amounts owed to D8F 1.654 3. 728 11. Financial instruments 2024 2023 Financial assets Financial assets measured at fair value through income and expendibjfe 80.675 27.936 Financial assets measured at fair value through income and ex￿ndItUre romprise balances held on bank ccounts. Page 14 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 12. Statement of funds Statement of fund¥ - current year Balance at 1 January 2024 Balance at 31 cember 2024 Incorne Expend4tu Unrgstricted funds D¢signatsd funds Quinquennial repairs Church stjndry improvemenis 12,912 256 1900) 12,012 2S6 13.168 1900} 12.268 General funds General fltnd 7,958 105,377 (49,6641 63,671 Total Unrestricted funds 21.126 105.377 150,5641 75,939 Restricted funds Clock appeal Churchyard maintenanee 3.082 3,082 1.750 (1.7501 3,082 1,7SO 11,750) 3.082 Total of funds 24,208 107,127 152,314) 79,021 Page 15 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 12. Statement of funds (continued) ststomont oflvnds - prior year Bala￿e al Y January 2023 Balance at 31 Decsmber 2023 Transfers in/out Income Exp8nthlura Unrestricted funds Dèsignated lunds Quinquennial repairs Church sundry improvements 2.912 256 10,000 12.912 256 3. 168 10.000 13, 168 General funds General fund 10.916 58.20T (51. 765) flO,GQOJ 7,958 Total Unrn5tricted funds 14.084 58.207 (51, 165) 21. 126 Restricted funds Clock appeal Churchyard maintenance 3,082 3,082 (1.500) 3.082 {1.500} 3,082 Total of funds 17. 166 59. 707 (52,665) 24,208 Page 16 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 13. Summary of funds Summary of lunds - curr•nt year Balancè at 1 January 2024 Balance at 31 Decembar 2024 Income Expenditurè Designated fund$ General fvnds Restricted funds 13.168 7.958 3.082 19001 149,6641 11,7501 12,268 63.671 3,082 105,377 1,750 24,208 107,127 152,314) 79,021 .In the latter part of 2024. the PCC w35 fortunate tt) r￿1Ve a legacy of £50.000 from the estate of Rodney Vince Pratt. who died in 2021. Mr Pratt was a Sta￿art member of the church cornmunity over many years. serving in a number of roles within the parish. deanery & diocese. The twstees are giving careful consideration to how and in what form the legacy should be applied for the benefit of the par15h. In the short-term. the monies are hel¢ on deposit wrth the CCLA in an interest-bearing account. Interest 15 payable quarterfy. December 2024. The first instalment of tnterest w33 recetved shortly after the year end on 31 Summary offund¥ - prior year Balan￿ al l January 2023 Balance al 31 D8￿mber 2023 InGome Expendilu Trènsfors Designated funds General funds Restricted fijnds 3. 168 10.916 3,082 io,oct) (10,OOOJ 13, 168 7,958 3,082 58.207 (51. 165) (1.500) 17. 166 59. 707 (52,665) 24,208 Page 17 ST MARY MAGDALENE PCC NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEP•l8ER 2024 14. AnalysFS of net asse¢s between lunds Analysis of net assets between funds - curTent period un￿strICted funds 2024 Restricted funds 2024 Total funds 2024 Current assets Creditors due within one year 77,593 11.654) 3.082 80,675 11,6541 Total 75.939 3.082 79,021 Analysis ol ngt assets betwe•n funds- prior period Unrnstnctèd fvnds 2023 Reslricfed runds 2023 Total lunds 2023 Current assets Creditors due within one year 24.854 f3.728J 3.082 27,936 (3, 728) Total 21, 726 3,082 24.208 15. Rela¢ed party transactions Contractual payments We￿ made to Burgess. a trustee. during the year for upkeep and maintenance of the churchyard as well as print services. The total of these payments in the year was £23012023 £5981. No amount was outstanding at the year end. Further contractual payments were made during the year to Mr B Barker for upkeep of the churchyard and beech hedge. The total Of these payments In the year was £1.459 12023 £1.1921 Mr Barker's wife Linda Barker has served the PCC as a trustee for many years unthl her resignation durirg the course of 2024. The PCC attaches mltch tmportance lo maintaining the churchyard to a high stan(Jard not only for the benefit of parishioners but for a large number of visitors from all parts of the wortd, as evidenced by entnes in the v15itors' book. Page 18 Appendix 2 Misslon Statlstics for 2024 13 ia ##* sg: ijll il. &J £1 ¢WpJ 1S))dpJ4&ry x x