PAROCHIAL CHURCH COUNCIL OF
ALL SAINTS CHURCH HIGHAMS PARK
ANNUAL REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2022

ALL SAINTS CHURCH HIGHAMS PARK
INDEX
Year end¢d 31 D•cemb*r 2022
Page
Report of the Parochial Church Council
Objectivès and actr¥rti¢$
Achievemersts and perforrronce in the year
Future pLins
Financrdl review
StrL¢¢tsJrei governance and rrAttagement
Trustees, re$pon$ibilitie5
AdmsTristrauve details
Independent exarniner's report
Statement ol linancval activltie$
Balance $hèet
10
Notes to the financial statements

ALL SAINTS CHURCH HIGHAMS PARK
REPORT OF THE PAROCHIAL CHURCH COUNCIL
Yoar tnded 31 December 2022
The Parochial Church Couniil IF£CI tsf All S3ints Churth Highams Park presents its annual repc*rt, together
with the financBI ststements, lor the year ended 31 Detember 2021 The Trustee$ have adopted the
provisio¢)s of the Statement ol Recornmettded Practice ISORP) "Accounting and Reporting by Charities"
(Financial Repo￿￿8 Stsndard 102 {FRS 10211 In preparing the annual report and flnancral $12tements of the
charity.
OBJECTIVES AND ACTIVITIES
Purpose: All Saints Church Higham5 Park'5 prlncipal purpose is ¢0 promote in the parish the whole mission
of the ch¥rch - ￿dstora1, social and ecumenical.
Publlt B•nefft: Our main activitses are descrlbed below and are undertaken tts further our tharlcablt
purposes for the public benefit When planning attivities for the year, the Trustees have considered the
Charity Commis$iott's guidance on public benefiL
The church olfers regular worship oPPOrtunitie5 3¢ leaK three times a week for its members which are also
open to the local tommuThlty.
The church also offer5 5UPPOrt services to the Community by way of a Food Bank opefi ￿11<e a weel a free
COMM￿nIrY Café open once a week and a free debt recovery and nmnagement service. provided via a
partnership agreement with Christians A83inst Poverty ICAPI.
The church also mkes the church hall aydilable for hire as a community space whkh 15 used weekly by 14
drflerent Owdnisations including pre and after school play groups. a childminder Collect￿¢. sports. thnce and
children's acllvry grotsp5, a È*idge tlub and thè lotal Scout Group.
ACHIEVEMENTS AND PERFORMANCE IN THE YEAR
In addition tg Its Usual weekly ser¥i¢e5, the development of a mid.week worship and study ￿0￿P h35 been
very su£cessfyl this year 2nd. on mny occa5ion5. F4S5ers-by have ju$t sat in the porch or cgme into the back
of the church to listen to us worshiping.
The church also delivered three focus events during the year. The church vra$ h￿hlY decorated with
thousaDd$ ol knitted poppies to provide the focus for a Remembrance evenL Wth the church being open
reguhrly for a for[n￿ht for members of the public to see the txhlbkion and spend time in quiet reflec¢ion,
which Yrds well attended.
We also provided 3 Wlnter Lights Day as a positive akernatNe to the '£elebrarion' of Halloween. As the
church vrds 04) the route of the Highams Park Halloween tra(1, dozens of local community member$ visited u$
for hot chocolaté, a warming fire toasted marshmallows and also visited the church to take part in
activi¢ie&
At Chrt5tnrdS, we worked wTrth the communiry arts group to provide a Nativiry Trdil around 24 venues in th*
parish, where tommunity members could visit a decorated advent wndow at each location and collect
jigsaw piece for a natIV￿ scene. The Yinale. at the church on Christrros Eve Saw hundreds attend tts collert
their last jigsaw piece, enjoy a hot choco￿te and then attend the ChrirtrTk5 Service.
In addition. we also pro¥Sded RE lessons ID the ¢hurch for severnl local Schools. durln¥ the year.
The continued to flourish with the food bank supporting incre3sed numbers. joining with the Local
Authoriry's'winter Warm Rooms. iniirative enable Us to open the free Community CalÉ lor longer hours on
a Wednesday and help distribute prattical support item5 such as new Y*drm clothing and house energy
¢onsetyat1ori Ite¥￿ Such as draft excluders.

ALL SAINTS CHURCH HIGHAMS PARK
REPORT OF THE PAROCHIAL CHURCH COUNCIL
Year ended J l D•c¢mber 2022
The Hub did well financially wr<h the restricted fund increasing in ¥rdlue. The Hub also steured the
commitment of the City Bridge Trust (CBT) to support them financtally over the next 5 year5 which will
provide great flnancial stability as well as gaining financial support from a number of other charities las
reported later).
Our work wrih CAP has seen our beneficiarie5 working dirertly with our support worker alleviated of £118k
of debt during the financb21 year.
FUTURE PLANS
2023 will be a trdnsitlonal year for the church. The current incumbent vicar will. In 311 probabiliry, leave pos¢
between Eaxer and Summer 2024 and. gwen the Yrdy the Church of England operate5 in rephcing £ler8y, the
church must prepare this year to ensure its activities can lulty ¢ontinue through a probable interregnum wi¢h
no vicar during 2024. The church mutt also carefulty review its flnaficial p￿nn1Th% and stsbility as It cannot
afford any further sizable deliclt budgets Sn the foreseeable future, but has ambidons to undertake further
buildin8 and electrical work&
By cgntra$t the Hub ha$ the opportunity to review. restructure and ex￿nd underpinned by the finar¢ci41
securty provÈd¢d by the C8T grant, enabling us to employ a dedicated part tiffle staff rnernber for the fir$t
time.
FINANCIAL REVIEW
FIn￿CIal P•rformance
2022 Artual
2021 Actual
Income
Expenditure
Surplus I (defic￿)
145k
1196k)
(Slk)
109k
1137kl
128kl
The overall resuk is 3 £51 k deficit l£145k income. £196k expeThditurel. The unrestricted funds result is a
£67k defi£it1£78k ificome, £139k expenditure. £6k lund transfers). £46k of the expenditure is oTre-off church
masonry repair worK funded from a legacy receNed in 2020. resuking in gerberdl operating attivities having
£21 k defic
The genernl operating activities of the church are Principal￿ funded by church members1£48kl. The PCC 15
both de1￿hted and thanklul that the church family rewnded 50 faithfulty to the challenge5 of 2022. e5pec>ally
en the cost of living cri$i$. General income from charitable actNlties is primarily site rental income1£29kl.
The main general operatlng acuvities are sraff costs la9k). p3r15h Share {£28kl. 8r3nts {£12kl and utility costs
1£4kl.
The main restritted Ivnd artNltie$ are Food Hub and Chri$t•ns 4psnsL Povery, which account for over 85%
of the restricted income and 95% of the restricted eynditure. Detsils of the movements on the generdl and
restricted fun& are shown in note 14.
2023 Gener￿ operating bud8•t
2022 Actual
2021 Actual
Incorr
Expenditure
Transfers
Surplus I Ideficitl
81k
190kl
Ok
19k)
78k
{93kl
16kl
121kl

ALL SAINTS CHURCH HIGHAMS PARK
REPORT OF THE PAROCHIAL CHURCH COUNCIL
Year end¢d 31 Decémber 2022
Balance Sheet posltlon
The net assets at the balance sheet date totslled £153k12021.. £204kl. lThcluded In this ligur* £82k is held In
re5tritted fund4 leavin8 171 k unrtwlcted funds.
The total rd$h balance at year end amounted to £146k of which £73k is restrirted (see note 15). £30k is set
aside in the loy Farrow Lerdcy fund for church maintenance and repair leaving £43k for genÈral operating
actfvlties, which 1$ sufficient for 5.7 month$ of normal operatyng att￿vIties, based on 2023 budget figures.
The Trustees consider that the operatioD$ ¢ontinue to be vFablt gfven the current rate of income and
unrestricted fund$.
Rgserves polky
Free ieseTh
We are a faith communiry 2nd rety prlncipalty on futtdTrn¥ from members of the congregation as led by God. It
is the PCC'S policy to maintsin a Ettlanee of available general unrestricted funds in cash ?nd b3nk accounts
Iwhere po$sibl¢l to matntain cash flows needed to meet 211 day.to-day operating c05t5 and expenses and to
cover 6 months of committed employment cos¢s. The PCC reviews the cash flow and financial situation of
the church at each ol its regular meering& Free reserves at 31" Deiember 2022 totalled £71.501 {£138.750
20211.
DesikmQted fvnds
The PCC rny designate additional unrestricted lunds to be retained for an agreed purpose where this 1$
considered £0 be prudenL Such éesignated funds are reviewed on an annLt?I ￿$15 2nd returned to the ger*eral
unrestr¢cted fund in the event tha¢ the purpose of ¢heir designatlon 15 no longer considered to be adequate
justrfication for ¢heir retentyon. At 31 December 2022 there were no designated fund$12021: £nill.
Restrkted fvnds
The PCC holds several restritted funds. totalling £82k at 31 December 202212021.. £65kl. A description of
each fund together with the 5pecrfied use of the fund is Set out in note 14.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Summary Informatlon about the structure of the Church of England
The Church of Engknnd is the established church and HM The King is its Supreme Governor. It 1$ organised
into two provlnces Icanrerbury and York) and 42 Dloceses. Each Diocese 15 a See under the care of a
Bishop who is charged with the cure of Souls ol all the people wthin that geographic31 area. This charge is
shared wth pries¢s Nwthin benefices and Forishes which are su&divi$ion$ of the Diocese.
The Diocese of Chelmsford is split into three areas . Barking. Brath¥ell and Colchester - each with an area
bishop. These areas are subdivided into archdeaconries and then deanerie$. Al Saints Church H4ghams Park
is wYÈhin the Archdeaconry of Waltham Forest within the &rking Epistopal Area within the Diocese of
Che[rr￿0rd. It is pxrt ol a Mission and Ministry Unr£ IMMUI of six parishes Called Al &ints' Minster.

ALL SAINTS CHURCH HIGHAMS PARK
REPORT OF THE PAROCHIAL CHURCH COUNCIL
Ye¥t ond•d 31 D¢c•mb¢r 2022
Organlsatlonal itnjctsre
All S3int$ Church Hi8h3ms Park is part of the Diocese of Chelmsford w¢thin the Church of England. Under
the provisions ol the Charities Att 2006 the parish registered sep3ratety with the Charity CommissioTrer5 in
january 2021. The Ch3riry Regirtrdlion Number 1$ 1193213 and the HMRC Chariiies Reference Number is
X80090. Its governing documents comprise the ParochAI Church Council Powèrs Me2$ure 119561 (a$
amended) and the Church Representation Rules.
During the year ended 31 December 2022 Al Sainr5 Church Higharn$ Park rerrfjined registered as a separate
Charity under the Charities Act 2011. Trustees Imember5 of the PCCI are either ex-offi¢io. el¢<t¢d by the
APCM or co-tspted by the PCC in accordance wth the Church Repre5eTht3t￿Tr Rule&
Trustee recruitmènt and appolntm•nt
A list of Trustees IPCC members) serying $in¢e l January 2022 to the date of this report Is set out on page 6.
Active church nRmbers are nominatsd either by current PCC mem￿r$ or by other church members for
considerdtion as potential Truttees. Selection is by annual election by church members at the APCM in
ccordance wth procedure$ set out in the Church Representation Rules. All Trustees have to sign an annual
declaration that they are a fit and proper person and that they are Thot disqualrfied from Serving by the Church
Represenution Rule5 as a Trustee. Potential Trustee5 are required to s￿n the dechrntion prior to election
at the APCM.
TRUSTEESP RESPONSIBILITIES
The law applicable to chartties in England and Wales requires the members cf 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 ol the
In¢omSns resources and application of r¢sour¢e$ during the year then ended.
In preparing those flnancial statemen￿ the members of the PCC sho*Jld follow best Pfdc¢i¢e and are required
selett suitable atcountlng polScles and then appty thern cons55tènty,
observe methods and prlnciples in the Charities SORP,
rrAke l￿dgements and estimates thet are reasonable and prudent.,
state whether applicable accounting standards and 5tatemenE5 of recommended prdcdce have been
followed, 5ubjert to any departures disclosed and exP￿Ined in the financrdl sratements.. and
prepare the financial statements on a 8oin8 concern basis unless it is inappropriate to assume ¢hat
the ¢hur¢h will continue its activitie&
The member5 of the PCC are resp)nsible for keeping proper aCcoun￿ng records which disclose
reasonable accuracy at any time the financial positson of the church and which eTrablE them to en5urE that the
financial ststements compty the Church Accounting Regulations 21J06 and the Charities Act 2011. The
members of the PCC are also responsible for safeguarding the church's assets and hence for rakn'ng reasonable
steps tovnrd$ the prevention and detettion of fraud and other irregu&rr(ies.
The members of the PCC are re5pons*ble for the rnaintettance and integrity of the corporate and financial
information included in All Saints Church HigPAms Park website. Legislation in England and Wales governing
the prepardtlon and dsssemination of financial statements and other information included in Annual Reports
nmy drffer from legi5￿tiOn in other lurSsdi¢tlon&

ALL SAINTS CHURCH HIGHAMS PARK
REPOR T OF THE PAROCHIAL CHURCH COUNCIL
Year end¢d 31 Dtcèmb¢r 2022
USE OF VOLUNTEERS
With onty five F4rt time stsff. most of the activities of the church are oryanised and delNered by volunteer5.
The printlpal volunteer body ol the church is the Trustee Body, the Parochial Church Council IPCC), who
meet as a management Committee betsyeen 5.8 times a year to nRnage the se¢utar developmenL operation
and finan¢e5 of the church. The second signrficant volunt¢tr body of the church are the Hub volunteers who
provide the Food Bank and free CommUn￿Y Café. Led by a sperate volunteer nmnagement team. but
responsible to the PCC a$ a Mis$ioTrary pr08rarnt￿e, approxirnatety 70 volunteers, weewy source, sort and
issue food to those in need In the local E4 area and run the Community Café. Members of thts ttam also
fundraise and publicise the service.
number of other volunteers en828e in irregular or onè.off attivitie5 Such a$ workin8 Parties to do
rfOir*teDance work or deliver fundraisin8 events for example.
DONATED GOODS, FACILITIES OR SERVICES
With reFrd to donated goods. Ihe vast majority of the food we provide to those in need is donated to us by
the general public and from food recovery programmes such as the Felrx project. wtth 50rne coming from the
Local Authorrty and Some Irom 4 commer¢ial ¢oYnyanie& Tesco's. Hovis, Warbur¢ons and Nando'$. As these
donations are Irregular, generated by surpluses which cannot be predicted, and in general redistributed within
2 days of receipt as rntsch Is Irèsh produce. we cannot value these donations and they are not reeognlstd In
the accounts as they do not contribute to or adver5ety affect the budgeL we redistribuce what we are gNen
with no net impacc We are extremely grateful ¢0 our donors for their continuing support and donation&
No companies, organlsations or other charitie5 donate fac41ities or serv¢¢e$ to the Church.
ADMINISTRATIVE DETAILS
Trustee%
During 2022 and to the datè of thi$ rèptsrt the following served as members of the PCC in the capacities
listed..
Incumbent
The Revd. Malcolrn Porter {ChairtrAnl
Llcènséd Lay Mlnlster
Michael HolloNway (Treasurer until SeptÈmbÈr 20221
Doan•ry Syn¢d
Dlane lameso
Mairwen Russell
Churchwardéns
Elton Mottley
MaiThven R￿￿ell
Hon Tr¢￿urer
Michael Holloway (to August 20221
Simon WillTram5 (from August 20221
Elerted PCC M•mb¢
Constaritlne (Dinol Chapman
Carolyn De'Ath {Secret3ry1
Colin Oupey
Michelle Henry
Mithael Holloway Ifrom August 2022)
Sharon Waldman (from April 20231
Tracey Rogers
Joanne Whftlarn (April 2022 to April 20231

ALL SASNTS CHURCH HIGHAMS PARK
REPOR T OF THE PAROCHIAL CHURCH COUNCIL
Y•ar •nd•d 31 D¢¢•mb¢r 2022
Steve WhitLim (to April 2022, Irom April 20231
Jarset Williams {from April 20231
Prlnclpal Offlce..
The Parish oifice of Al SatTrts Church HO￿aM$ Park
Church Avenue, London, E4 9QZ
This report was approvÈd by the PCC on 18th Sèptember 2023 and Signed on its behaw by.
Revd. Malcolm Porter
Vicèr

ALL SAINTS CHURCH HIGHAMS PARK
INDEPENDENT EXAMINER'S REPORT
Year ended 3 l D•c*mb•r 2022
I report w the trustees on my examlnaty>n of the ac<ourtts of the All Salnrs Church Hizh3ffffj Park (The
Church) for tht year endEd 31 December 2021
RESPONSIBIUTIES
The charity's trux•o1 conslder ¢hit ar+ audit i8 not required for th15 year uthder $¢rtlon 144121 of the Charlti¢s
Act 2011 (the 2011 kn) and that IndÈpe*denr E¥AminatlOn 15 needed. l am qtsalrfied to uftderE*ke the
examination by being a membtr of The Chartered Associ0r￿n of Ctrtrfltd Atcountanu.
1¢ is my r*>pon*￿'1ty to:
Examine the Accotsnrs under 145 01 the 2011 ACL
Follow procedures ￿ld down in the 8tfiÈral direttsons given by ihe Charity Commlssioner5 under
5e¢tyon 145151161 ¢f the 2011 ACL and
StatÈ whether partiCu￿r rrAtters hav¢ ¢ome to rry attention.
BASIS OF THIS REPORT
My e￿mination wried out in accordance Nmth the G￿er31 Dire<tions gNen by the Charity Comrr4ssk)n.
An ey2min4¢ion includes a reviEW ol th¢ accounting records kept by chE charity and o ¢omparisor* of the
accouats pres¢nted with thou r•<ord5. It alK* iftclul•s £o)sider4tion tsf any unusual rtems ctr di$closures in
the accounts and 5eekn.ng explan2r*)ns from you as trustee5 concerning any such matters. The procedures
vndertakea do rjoi provide all the e¥iden¢¢ that would be required in in atydik and consequentty no typtnion 1$
w'vea aj to thether the accounts present a 'true and hir, and the report is hmtted to th05t mact¢rs set
In the trtement below.
INDEPENDENT exAMINeR'S STATEMeNT
In conr%¢£flon wlth my e￿m￿*t1)n. no rntrrHI nxtters ha¥è Corr￿ to my attenTiOn Mi connecEiOn With th•
tY3mirTratbtt
1. 8i¥lng ME re3wnable uuse to beliÉ¥e that in arsy rrAttrAI respert the rtqulrtments..
to keep ac¢¢untsn8 ret¢rds in ¥ccor&nct wth settioth 130 of the 2011 Ac(. and
to prepare atcounts which a<cord wth the accounting records ind with acttsuntini
requirerfftnts of the 2011 Att have #oc bee• mer or
Z to whkh. in ry opinloty, att*ntsQrt should be dra¥m In •rd*r to enable * Fyopor ￿4*r%￿dIng ol the
a¢count5 w bt rtathed.
Mr A C Lo4k FCCA
Brentw￿d
Date: 5th September 2023

ALL SAINTS CHURCH HIGHAMS PARK
STATEMENT OF FINANCIAL ACTIVITIES
Y•ar end•d 31 Dèc•mbtr 2022
Notes
Unrestricted
Funds
Restritted
Fund$
Totsl
2022
Totol
2021
Incom• from
Donations and Itgacl¢$
Charltable artNiti¢$
Inve5tment$
47.569
29,457
1,450
48,632
96,201
29,4S7
2,464
16,416
09.625
20,649
91
ia640
2b
1,014
16,416
Other
2d
Tot￿ In¢om•
78.476
66,062
144,538
109,005
Exp•ndltur• on
Raising fund5
Ch2ritsble actlvltles
Parochial mlnlstry
Parish share
Grnnts
External minls¢ry
Tot41 •xp•ndltur•
21
105
126
1.01 I
3b
79.898
28.257
12.484
18,645
69
79.967
28.257
12,484
74.672
35,056
29,343
14,826
56,819
3d
56,028
1139,3051
156,2011 (195,5061 (137,055)
N•t Incom• l (•xp•ndltur•)
Trydnsfèrs beNeen funds
160,8291
{6,4201
9,861
(50,9681 (28,050)
14
6,420
N•t mov•m•nts In fundi for th• y•ar
167.2491
16.281
(50.9681 {28.050)
R•con¢lll•tlon of fund•:
Total funds brought forward
Total funds carrl•d forward
138,750
65,425
204,175
232,225
71,501
81.706
153,207
204.175
All Income and expendlcurt deriv¢ from continuing artNltIts.
The accOmpan￿n8 notes on page5 1 I to 22 are an Inte8ral F4rt 01 thtse Ilnantlal ststements.

ALL SAINTS CHURCH HIGHAMS PARK
ALANCE SHEET
Yèar ¢nd•d 31 D•c•mber 2022
Notes
2022
2021
Flxed assets
Tangible fixed assets
10
5,201
4795
Current aJ$ets
Debtors
Cash at bank and in hand
20,959
145,886
14,527
192,623
166,845
207,150
Credltors: amounts falllng duè wlthln onè ￿ar
118.839)
14B,006
{11.770)
195.380
Net current assets
N•t assets
153,207
204,175
Rèpresented by:
Unrestricced funds
Restricted fund$
143
14b
71,501
81,706
138.750
65,425
Total funds
153.207
204.175
The accompanying notes on pa¥es 1 I to 22 are an integral Fqrt of these financral $ta¢emeTr
The members of the PCC acknowledge their responsibilbty for ensurlng the church keeps proper accounting
records in accordance with the reqvirement5 of the Charities Ac¢ 201 l as more fulty se¢ out in the ststement
of Trustees, responsibilities in the Trustees, ReporL
The lifiancièl Statements on t¥ages 9 to 22 were approved by the Parochial Church Council on 18th
September 2023 ind were s￿n￿d on its behalF by.
Simon Williams
Tr¢asurer
Rev. Malcolm Porter
Vicar
10

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL STATEMENTS
Year ended 31 Dec¢mb•r 2022
ACCOUNTING POUCIES
The financial statemerjts have been prèpared on a going conc•rn basis undar the historical ¢o$t
conveTrtion. The financial statements have been prepared in accordance w￿h the Charr(ies Act 2011
together with the 'Sfat¢ment ol Recommended Practice. for Charities {SORP 20151, and the applicable
accounting $taTrd)rd IFRS1021.
The financial statements include all the transaction5, as5et$ and liabilities fc*r whi¢h the Parochsal Church
Council IPCC) is responsible i* law. They do not include the accounts of church groups Chat owe their
affilrarion to another body or those which are infor￿1 83Therings of church members.
The ftnancial s¢at¢mefits are presented in sterlin& whlch is the functlonal Currency of the charity. and
rounded to the nearest pound s¢erling. The principal accounting policies and eStIFrrdt￿n technlques are as
follows.
a) Incom•
All income is in¢luded in the Scatement of FinaTrcial Ac¢>vities when the PCC is IEgalty entided to them a5
income or capital respe£tNety, ultimate receipt 15 probable and the amount to be recognised can be
quantrfied with reasonable accurary.
Donated Intome (collections. donation$ and commthd wvlng togerhèr with any tax recovery)
1$ re¢o8ni$ed as income in the y¥r in vknich they are rectivable.
ill SSte lettlngs, fees, other Income and fundralsln8 event receivables are accounted lor on
a gros5 basis and recognised a5 in£ome in the period to which they re￿te.
lill Int•r•$t and dSvldÈnds In¢ludln¥ bank Snt•re*t are recogni5ed a5 income when receivable.
N) Grants rece(¥ed which are subject to pre-condttions for entitlement specrfied by the donor
which have not been met at the year.end ère included in ¢reditrJrs to be carried forward to the
folloTrMng year.
vl Légacl•s are recognised when the amounts can be quantrfied with reasonable accvracy and
there Ss a probable likelihood of receipt.
vil Gain5 on disposal of fixed assets for the PCCIS own use li.e. non-ir*vestment assets) are
accounted for as other Income. Losses on dispo￿1 of such assets are accounted for as other
expendr<ure.
b) Expendlture
Expendirure 1$ included on the 3c¢ruals basis and has been classrfied under headings that awe8Xte all
costs related to the relevant category in the Ststèfflent of Financial A¢¢ivities.
l) Costs of raFilng fundi are those costs incurred in seekin8 voluntsry contributions.
bil Charltabl# ￿P￿ndItUr* 1$ anatysed between the principal attryities of the PCC.
itll Grants pay•bl• are charged in the year when the offer 1$ cgnveyed to the recipient a#d the full
amount is charged covering the duration ol the grant, subjett to any <ondiuon$ belt)g mei.
I Support coJtJ consist of central rrRn3gemtnL administration and governance costs. Support
costs are allocated across Ehe categories of chèritable actThfities. For details of the allocation see
note 5. The allocation n￿de1 is reviewed and updated annualty. to ensure that the
apport10n￿￿Trt properly reflects th¢ a¢¢bviti¢$ gf the Church.

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL ST ATEMENTS
Y•ar •nd•d 31 December 2022
vll PÈnJlon contrlbutlons. The church participates In thÈ Pension Btsilder Stheme section ol
CWPF for lay staff administered by the Church of Eng￿nd Pensions Board as well a$ contributin8
to the Scottish Wldow5 Personal Pension Plan for one mÈnknr of staff. See note 7 for detsils.
) Tan8lbl¢ flx•d *nd d•pMclatlon
Cons•¢rot•d1ond and bulldlnp ond mov•oble church fvmlihlnD
Consecrated and beneficed property Is excluded from the Flnancial Statements by Se¢tlon 10(2llal of
the Charities Act 2011. No Value is placed on n)gveable churth furnlshlngs held by Che church%￿rdenS
on speclal trust for the PCC and which require a faculty lor disposal since ¢he PCC consider thls to be
inalienable prop•rty. All expendkure incurred during che year on consecrated or bentflced buildin8$ and
moveable furnishir*gs. whether main¢enance or improvemeTrtS, 15 WTitten off as incurred. In the 31
D¢¢ember 2021 accounts freehold buildings and inalienjble propery were included in the accounts (cost
3,300, depretlarion £3,300 and net book Value £nill. These have been excluded Irom the 31 December
2022 accounts.
Flxtur•4 1]ttlnp Qnd •qulpm¢nt
Indlvidual items of fixtures. fittings and equipment used within the church premises with a purchase price
of £500 and abo¥e are capkalised, ￿ern5 wlth a purchase price of less than £500 when the ass•t 1$
acqulred are written off as incurred. Capitalised flxtures. fittings and equlpment are depreiiated on a
stra￿t line basis over 4 years,
d) Tax•tlon
As a re¥l$tered (harlry, the orrdnlsatlon Is exempt from In¢ome and torporatlon rax to the extenr thar
ts income and galns are applicable to charitable purposes onty. Value added tax is not recoverable by
the orr4nlsatyon and 1$ ¢hèrtfor• includid In the relevant costs In the Statement ol Financial Activltles.
•) Goln8 conc•rn
The financiil Statements have been prepared on a going concern basis as the Trustees belleve that no
materlal unc¢rtaintie$ exisL The Trusiees have con$idered the level of funds held and the expected level
ol intome ar*d expendlture for 12 months from ¢he date of authorising these finant1315taternent5. The
budgeted Income and expendlture 1$ svfflclent wlth the level of r•seThti for the charity to be able to
continue as a going tonctrfi.
Fund bal￿¢*$
Fund balances are spllt between unrestrlcted and rlstrlcted funds.
l) Unr•strlct•d fundi are the PCC'S ¢orporate fur+ds and ar• freily available for any purpos•
within its charitable oblect¥ at the dlscretion ol the PCC. There ari types of ufir*rtrltced
fund5'.
General funds vthich the PCC intends to use for the general purposes Qf the Ffc and
DaJl8nat•d fund5 set aside out of unre5rricted funds by the PCC lor a purpose speclied
by the Trustees. The alm and use of each designated fund is set out in note 14.
ill R•*trlrt•d funds are iThcome fund$ sublect to COnd￿lon$ imposed by the doTror as $pecffit
term$ of trur or else by le8al measure. The aim and use of each restricted fund is set out
note 14. It 15 the Policy of the PCC to monitor carefully the application of those I￿ndS in
accordance with the restrittions placed upon ther

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL STATEMENTS
Year •nd¢d 31 December 2022
¥) Judgementi and •stlmates
In the application of the accgunting policies, the Trustees are requlred to make judgements, e5tln*tes
and assumptions abosjt the carrying value of assets and liabilicies th3t are not readity appJreTrt from o¢her
Sources. The estirrrates and under￿'D8 355umption5 are based on historlial experience and other factors
that are consldered to be releYanL Actual resuks may drffer from these estimates. The estimates and
undertying assumptions are continually evaluated. Revisions to a¢counting e$tlrrAtes art r颥gnlsed in th•
period In which the eximate is r•¥ised.
Sotsrces of estlmatlon uncertolnty
In the view of the Trustees there are ng Sources of estin#don uncertalnty affertlll8 assets or Ilabilltle$ at
the Eqlance sheet thte that are likety t¢* resul¢ in i miterlal adjustment to thelr carrying amount5 in the
next financlal year.
INCOME FROM
Unrestrlct•d R•$trlrted
Fund
Funds
Total
2022
Towl
2021
{•) Donatlonl and l*84¢1•1
P&nned giving
Collections at ierylces
O¢her grfti
L•rdcle$
Sncome tax r•coverdble
35.226
3,560
S53
35,226
3087
45.530
32,679
1,182
28,926
500
6,338
327
44,977
8,230
3,328
11,558
47,569
48.632
96.201
69,625
(b) Charltabl• thrtlvltl••
Slte rental
Fees
Coronavlrusjob Retention Scheme
29,203
254
29,203
254
18,271
774
1,604
20,649
29,457
29,457
(c) Inv•stm•nti
Bank interest
1,4SO
1,014
2,464
91
1,450
1.014
1464
91
(d) Oth•r
Grants
Sundry In<om¢
16,416
16,416
18,550
90
16.416
16.416
18,640
Total Incom•
78.476
66,062
144,538
109.005
13

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL STATEMENTS
Year •nded 31 D•¢•mbeY 2022
EXPENDITURE ON
Unrestricted
Funds
Restricted
Fund$
Total
2022
Total
2021
{a) R￿*1￿£ fundi
Rai5tng oth*r trddirbg artivities
21
105
126
1,011
21
105
126
1,011
(b) Charltable artlyltlej
P4rochlal mlnlstry
Clery and operatlons
Church operating costs
Serylce cosu
Church mintenance and repalr$
Direct costs
Allocated support cosu l•ee note$ 4 and 51
14,292
5,729
2,786
6,722
7,145
4,106
48,431
7,145
4,175
48,431
69
74,803
5,095
69
74,872
5,095
29,529
5,527
79,898
69
79,967
35,056
(c) Charltablè artfvltl•i
. Parlsh •h•r•
Parl$h Share
28.257
28.257
29,343
28,257
28.2S7
29,343
(d) Charltabl• ￿tIvItI*￿
Don•tlons
Donutk)ns to instilut￿S'.
Christhn5 4alnst Poverty
che1m￿Ord Dlocesan Board of Finance
Children's Socie
Christian Aid
Waltham Fores¢ Churchès Nlghuhtltèr
Ro￿1 Bri¢i$h Legion
7,200
7.200
1,506
3,935
1,806
1,506
73
1.321
1,321
12.484
12,484
14,826
•) Charlt*ble *rtlvltl•s
Ext•rnal mlnlstry
Food hub
Christlans Agasnst Poverty
Outreach •vtnts
Hall expenses
Baptisms. weddings and funerals
Dirert costs
Allocated 5YPPJrt costs Is*¢ notes 4 and 51
33.654
33,654
29.432
9.405
1,522
15,943
517
16951
19,228
3,267
2.sn
19.228
18,645
50,932
5,095
69,577
5.095
56,819
18,645
56.027
74,672
56.819
Total expendltur•
139.305
56,201
195.506
137,055
14

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL ST ATEMENTS
Y•ar •nded 31 D¢c¢mbèr 2022
TOTAL RESOURCES EXPENDED
Direct
Costs
Support
Costs
Total
2022
Total
2021
Raising fund5
Charitable activitles
Parochial ministry
Parish share
Charitable donations
External ministry
126
1.01 I
74,872
28,257
12,484
69,577
5,095
79,967
28,257
12,484
74,672
35.056
29.343
14.826
56.819
5.095
185,316
10.190
195.506
137,055
SUPPORT COSTS ALLOCATION
Cost5 have been allocated based on an estim?te of how much the resource is used by each category. The allocation
Raising Parochial
funds
ministry
P3rish
share
External
Ministry
Tot31
2022
Total
2021
Grnnts
Printing, postsge and ststionery
Telephone. intemet & websitè
Other adm&nistr2tion
Governance
Attounts preparation and
Independent examination
122
932
122
932
244
1,864
2,082
760
1,509
3.0ty)
6.000
3,250
5,095
5,095
10,190
5,527
STAFF COSTS AND EMOLUMENTS
2022
2021
Gross wages and salaries
Employer's National Insurdnce Contributions
Employer's pension contributlons
52,645
2,626
3,159
40,234
1,628
1336
58,430
44.198
No employet received more than 160,OCQ during th* year P021: none). The total employee beneflts of the key
personnel of the charity were £18.099 12021.. £19,380). The incurnbent receives a stipend from the Church of
England and therefore no amount 1$ included in the employee benefits fygure for this indNidual.
2022
Number
2021
Number
3.3
Average nymber of persons employed during the year
15

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL STATEMENTS
Y•ar Èndèd 310•c•mb•r 2022
STAFF COSTS AND EMOLUMENTS (CONT'D)
2022
2021
Average Dumber of persons employed durin¥ the year based on
full.tlme equivalent
At 31 Decemb•r 2022 the actual of Èmployed staff wa$ 412021: 41.
No mernb•r$ of staff werè furlou8hed durin8 2021
PENSION COSTS
2022
Number
2021
Number
Number of staff to whom benefits ac<rued..
Penslon 8uilder Schème 5èCtlon ol CWPF
Scottlsh Wldows Personal Penslofi Plan
Costs for ¢he year
Pension Bullder Scheme g•ctlon of CWFF
5cottlsh Wldows Parsonal P•ftsSon P&
2.387
772
4.201
1.342
3.159
5,543
Contributions outrtaThdlng at y•ar end
Pension Buildtr Scheme settlon tsf CWPF
Scot¢i$h Wldow$ Pérional Pinsion Plan
776
215
377
74
991
451
The church partlcipates in the Perb$lon 8ullder Scheme secdon of CWPF lor lay stsff. CWPF Is admlnlstered
by the Church of England Penslons Board, whlch holds the CWPF aijets sepaTr¢ety from those of ¢he
employer and other participatln& employers.
CWPF has two sertioThs'.
the Defined Benefits Scheme
the Pension 8uilder Scheme. which has ty¥0 subsections,. also classed as defined benefi¢ Schemes
a deferred annuity section known as Pension Builder Cla$5ic. and
a cash bahnce stction knows as Pension Builder 2014.
Pen$lor* Buikler cla￿1¢ provide5 a pension, aCCumu￿¢ed from contributlon5 Fqld and converted Snto i
deferred annutty during employment based on terms set and reviewed by the Church of Enghnd Pension
Board from time to time. Discretionary increases may a150 be added, depending on investrnent returns and
other12Ctors.
Penslon Builder 2014 is 8 cash balance •cheme that provides a lump sum which member5 use to provide
benefits at retlrtment. Pension contributions are recorded in an account for each member. Discretionary
bonu$e$ may be added before retlremen¢ depending tsn Investment retsjrns and other factors. The ac¢ounL
plus any bonuses declared i5 payable, unredyced, from aged 65. There 15 no sub-divisioTh o13s5ets between
employer5 in èach s*¢tyon of the Pen$io* Builder S<heme.

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL ST ATEMENTS
Year endtyd 31 December 2022
PENSION COSTS (CONT'D)
The scheme is consldered to be a multi-employer 5eheme as described in Settlon 28 of FRS 102. Th65 Is
be¢au$e it Is not possible to attrIb￿e the PeThsioTr Builder Scheme's 35set5 and liabilities to specrfic employer5
and means that eontrlbution$ are a¢ctsL*nted for a$ rf th¢ Scheme were a defined ¢ontribu¢ions payoble
schen*.
A rdluatioTr of the Pension Suilder Scheme 1$ carried out tmce every three years. The mos¢ recent waluauon
as carried out as a¢ 31 December 2019. The r¢ext valuatlQTI 15 due as at 31 December 2022, rhis is current
not available.
For the Pension Builder Classic sertion, the y31uation revealed a deflclt of £4.8m on the ongolng a$$umptions
sed. At the m05t re<enr annual review, rhe Board chose to grant 3 discretionary bonus 01 3% lollowifig
improvements in the funding p0s￿on over 2021. There is no requirement for deficrc payments at the current
time. For the Pension Builder 2014 section, the Yaluation revealed a surplus of £5.Sm on the Qngoing
assumptions used. There is rbo requirement for defi<it payments at the current time.
The legal structure of the scheme 15 such that rf another employer fails. the Char￿ could becom responsible
for pay¢'rtrg a share of the failed employer's pension Ilabilities.
In addi¢ioD, one member of staff has requested their pen$lor* contribution$ to be paid inio theSr Scottish
Widow5 Personal Pension Han.
NET INCOME I EXPENDITURE FOR THE YEAR
2022
2021
Th¢s is stated after chargitt[.
Independent examination
Depreciation
1.500
2.295
3.594
RELATED PARTY TRANSAcfioNS
Peter Rogers. Community Development Manager. vrds paid 3 Salary {including employer ptn$ion contribution)
of 118,09912021 £19,380}. Hè Is mrried to Tracey Rogers.
The church employed the services of Anita Mottley a$ the vicar'5 personal a5SiStsnL she was paid £2292
{2021 £8491. She is rrorried to Elton Mottley.
Trustees and related parties mde 2ggre8ate doDations durin8 the year ol £17.1 $2 (2021: £21,489>.
17

ALL SAINTS CHURCH HIGHAM5 PARK
NOTES TO THE FINANCIAL STATEMENTS
Y•ar ended 31 Decèmber 2022
10.
TANGIBLE FIXED AsseTS
F4xturt$.
fittings and
equipment
Church land
and building5
Total
Cost or valuation
At l January 2022
At 31 December 2022
1500
28.026
30,526
1500
28,026
30.526
Dèpmclatlon
Ar I january 2022
Charge lor year
At 31 Decèmber 2022
2.500
{21.7311
13.5941
13.5941
122.8251
2,500
{25.3251
Net book ¥alu•
At l January 2022
8,795
8.795
At 31 December 2022
5.201
5.201
The Charities SORP 201 S and Church of England 8uidance to PCC's14" edition) require all non.consecra¢ed
building5 £0 be capitali$ed 3$ fixed assets in the balance $heeL The church land and building cost element in
the above table records the construction costs of the All Saint'5 church hall in 1935. A physical copy of the
assets register Is kept securely ac zhe church and Is awaitable for inspection.
F¢xtures, fittings and equ(pment is depreciated on a strdight-line basis over4 year&
DEBTORS
2022
2021
Tax reclaim
Trade debtor5
Accrued income
Prep2yTnent$
6.954
2,574
9,875
1,556
4,217
4,658
5,652
20.959
14.527
CASH AT BANK AND IN HAND
2022
2021
CBF deposit actounts
CAF current accounts
Cash in hand
103,771
41,915
200
144.707
47.716
200
145,886
192,623
13.
CREDITORS . DUE WITHIN QNE YEAR
2022
2021
Trnde creditors
Other creditor5
Accruals
Accounts prepardtyon and indeFendent eyamination
Utslitie5
Other
6,277
3,781
576
2.257
6.000
1126
655
3,250
573
5.114
18

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL STATEMENTS
Year ended 31 December 2022
18,839
11,770
14.
FUNDS
. MOVEMENTS IN YEAR
Balance at
BaL2nce at
Income
Expense3
Transfers
31.12.22
(4} Unr•strlrt¢d
Operating Activities
John Farr Legacy
Joy Farrow Ltrdcy
769
21,574
116,407
78.476
193.5931
55,573
121,5741
140,419
16,4201
41.225
145,7121
1139.30SI
30,276
138,750
78,476
71.501
(b) R•itrlrt•d
Food Hub
organ
Warm Rooms
ChSldren'• So¢hty
Chalrs
Flowers
British L¢8lon
CAP
ChriKnTaS
56.6n
6,727
52,895
98
4.650
2.287
27
(38.8551
14,8521
6S.860
6,825
4,650
2,287
1,8S3
132
99
1,826
200
1681
99
4,306
1.700
9,705
1,567
13,267)
65.425
66.062
156,201)
6,420
81,706
204,175
144,538
1195,506}
1 53.207
The 8¢n¢ral fund r¢preMnu th• unr•5rri£ted lunds that are aydilable lor the PCC to spend Ilne with th•lr
alm5 and oblettlYt$.
The tranjfers shown above are exptsln•d more detall in the table below,
john Farr &
loy Farrow
Transfers
CAP Chrlstmas
Transfers
Transfer
Total
Tr3nsfers
(•) Unr•itrlct•d
Operating Activitles
john Farr Legacy linter•stl
loy Farrow Legacy
61,993
121,5741
140,4191
14.8531
11.567)
55,573
121.5741
140,4191
16,4201
14.853)
(1,567)
(b) R•itrlct•d
Food Hub
CAP
ChrlstrrAS
14.8521
9.705
14.852)
9705
1,567
1.567
4.853
1.567
6,420
19

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL STATEMENTS
Year endèd 31 D•c•mb¢r 2022
14.
FUNDS. MOVEMENT IN YEAR (CONT'D)
John Legacy
Whilst this fund is Unrestricted, the FCC attempts to use this lerdcy to support the provision of seThices at
the church. This year £21,574 from this legacy was u5e<J to pay lor general operating artNities. The fund vras
lulty used by 31 December 2022.
Joy F￿rtsw Legacy
Whilst this fund is unre5tricttd, the PCC attempts ¢0 use this legacy to upkeep the church. This year £45.712
frtsm this leg3Cy Was Used to complete necessary stonework renovations to the church and a further £40,419
vrds Used to payfor gener31 operating activitie$.
Higham> Park Hub
The fund is for the proyision of the Food Bank Community Caté and other community outreach programme$
and actNitie&
Organ
This fund was created to lacilitste repairs to the organ. the cos¢ ol which cgntinue to exceed the
achievements of the fund.
Chairs
These lunds were provided 5pecrficalty for the suppty of chalrs for the church following the removal of the
pews and other furnishin
Flow•ri
This sm311 fund enables church members to donate funds specffically for fflower decorations In the church 15
5UPPOrt ol various services and actNities.
BrStlsh Laglon
The church raises funds annually for the Britt5h Leyon in support ol their Poppy Appeal and thi5 fund allows
for traTrsparen¢y in the nnn3gemEnt ol this money.
CAP
The Church and Hub 5upporr the opÈrdtyon of CAP by the church as 2 support mechanism lor prishlo*ers
and the wider public. The des￿natIOn of this fund allows for the effective rTrrTra8ement of work and
facilitates specrfic contributions to this work
Chlldren'j Socl¢ty
Similar to the BritI5h Le&'on Fund. the ¢hur¢h rnises funds annualty lor the Children's Socleties work and this
fund allows for tran$parency in the tYon3gement of this money.
Chrlstm
The church in thls financlal year made a specrfic budget aUoc4tio# tts our Chrittmas acthiltles and external
funds were SO￿8ht speCrfical￿ to 5UPPOrt this wor
Warm Rooms
Funds for th$5 progrdmme were secured from the Londor¢ Borough of Wakham Forest and expended in line
with thè grnnt condition5.
20

ALL SAINTS CHURCH HIGHAMS PARK
NOTES TO THE FINANCIAL ST ATEMENTS
Year ended J l D•cémb•r 2022
FUNOS
- MOVEMENT5 IN YEAR
(CONTPD)
(a) Geneval
Operacing ActNities
john Farr LeDcy
loy Farrow Lerd
Bolonce
8olJnce at
31.12.21
lftcome
enses
Tronsfvs
4,946
21,683
154.912
64,395
(107,256)
38,684
{1201
13a5641
769
21,574
116,407
59
181,541
64.465
(107,2561
138,750
(b) R•itrl¢t•d
Food Hub
Or￿n
Ch3ir$
Flowers
41,828
6,723
1,825
308
44.535
(29,691)
56.672
6.727
1,826
200
{108)
50,084
44,540
{29, 799)
65,425
232,225
109.005
1137.055)
204.175
ANALYSIS OF NET ASSETS BY FUND
Unr•strlcted Restrlcted
Fund5
FuThd$
Total
2022
Totol
2021
Flxed assèts
Debtors. accruèd Incomi and prepayments
Cash at bank and In hand
Creditors due wlthln one year
766
9,428
72,839
111.5321
4.435
5,201
8, 795
20.959
14,527
145.886
192.623
118.8391 111, 770)
73.047
17.307)
71,501
81,706
153,207
204,175
Unrestrrcted Resthcted
FUJ
Fund5
Totol
2021
Fixed a$i•ts
Debtors, accrued Income and prepaymnt$
Cash ac bank and in hand
Creditors due withln one year
1,532
8.278
138,479
19.539)
7,263
6,249
54,144
12,2311
65,425
8,795
14,527
192.623
111,770)
N•t ￿$•t1
13&750
204,175

ALL SAINTS CHURCH HIGHAMS PARK
NOTE5 TO THE FINANCIAL STATEMENTS
Year ended 31 D•¢•mb•r 2021
PRIOR YEAR COMPARATIVE STATEMENT
OF FINANCIAL ACTIVITIES
Un￿S￿l￿ed Re51rKted
Fund5
Fvnds
Total
2021
Ir*como from
Dona¢ior15 and le&acits
Charitsble activitles
Investments
Other
43,655
20,049
71
90
25,970
69,625
20,649
91
18,640
20
18,550
Total Incom•
64,465
44.540
109.005
Exp•ndlture on
Raising fund5
Charitrble actNltI•s
Paroch&l mlnlstry
Par15h Share
Grants
EThrnal mlnis¢ry
752
259
1.011
34,948
29,343
14,826
27,387
108
35,056
29.343
14,820
56.819
29,432
Tot￿ •xp•ndltur•
(107,2561
(29,799) {137.055)
Not In¢om• l {•xp•ndltur•)
Trdnsftrs betrveen lundi
(41791)
14,741
(28,050)
N•t mov•m•nts In fund• for th• y••r
(42,791)
14,741
(28,0501
R•conclllatlan of fundi:
Total fundj brought fol￿rd
181,541
50,684
232.225
Ttst￿ fundi carrled fonvard
138,750
65,425
204,175
22