**The Parochial Church Council of the Ecclesiastical Parish of St Andrew Soham**
## **TRUSTEES' REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED**
## **31 DECEMBER 2023**
**Registered Charity Number: 1196349**
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
|**CONTENTS**|Pages|
|---|---|
|Trustees' Report|1 to 5|
|Independent Examiner's report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 14|
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **INFORMATION**
**Correspondence address** The New Vicarage 27 The Oaks Soham Cambs CB7 5FF **Vicar** The Revd Eleanor Whalley **Bankers** Barclays Bank Plc Leicester LE87 2BB The CBF Church of England Funds, Senator House, 85 Queen Victoria Street, London, EC4V 4ET **Independent Examiner** Sue Chase, Simple Solutions (Cambs) Ltd **Inspecting Architect** Stephanie Norris, Stephanie Norris Architects
Page 1
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **ADMINISTRATIVE DETAILS**
Ex Officio - Clergy
Eleanor Whalley Hannah Richardson (on maternity leave from 27/2/23)
Ex Officio - Wardens Mark Campbell Diane Cole
Ex Officio - Synods
Carol Weyman
Elected: Carol Weyman 24/03/23 Michelle Palmer 24/03/23 David Tickner 24/03/23 John Cole 27/04/22 Margaret Fisher 27/04/22 Christine Gascoigne 25/05/21 Susan Taylor 25/05/21 Pamela Cole 25/05/21
Elected members with a three-year term Carol Weyman
Elected/Appointed Officers of the PCC Vice-chair Treasurer
Vice-chair Mark Campbell 27/04/22 Treasurer Simon Wright to 27/04/23 Michelle Palmer from 02/04/23 Secretary David Tickner 27/04/22 Parish Administrator Margaret Fisher 05/02/17 Electoral Role Officer Lynne Webb 27/04/22 Safeguarding Offocer Carol Weyman 15/07/22 Data Protection Officer Margaret Fisher 28/04/22 Gift Aid Officer Eleanor Whalley 27/04/22
Page 2
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **OBJECTIVES AND ACTIVITIES**
We aim to serve our communities prayerfully, and to work together with friends within the church community and beyond, aiming to play our part in the building of God's Kingdom and helping people to experience God's love and grow as disciples of Jesus. We enjoy each other's company as we celebrate God's hope and life and the beauty of creation.
## **FINANCIAL REVIEW**
The total amount of unrestricted, everyday income for the year was £72,065 (£71,382 in 2022). Corresponding expenditure amounted to £73,194 (£72,901 in 2022) giving a deficit for the year of £1,129. (£1,519 in 2022)
Income specifically relating to pledged giving, which includes tax reclaimed, was £42,509 (£41,751 in 2022). Fund raising activities raised £11,269.
Restricted funds showed an income of £259,616 and expenditure of £260,283. These exceptional figures are due to the grant funding received during the year and the work restoration work carried out. See note below.
Endowment Funds performed well this year showing an increase in value of £12,206 (£17,309 fall in value in 2022). This increase remains unrealised.
## _In the Footsteps of St Felix_
After submitting a bid in 2022, the church was successful in obtaining a grant of £250,000 from the National Heritage Lottery Fund towards a £351,298 capital project. The project, ‘In the Footsteps of St Felix’, undertook essential repair work to the church transepts and holding repairs to the nave roof. The building project involved reroofing, replacing and repairing rainwater goods, repointing and associated repair to roof timbers and masonry. Alongside the capital project was an extensive Activity Plan which took as its inspiration the church’s early medieval foundation and delivered a range of historic and heritage themed activities for the local community, and to young people from Soham Village College and St Andrew’s Primary School. The project will complete on time and under budget in August 2024.
## _Principal Funding Sources_
The regular sources of funds for normal operation are charitable donations from Church members, fund raising activities which bring in contributions from the wider community, statutory fees due from weddings and funerals, and interest and dividends from our investment holdings. Additional sources of income come from Soham United Charities and an annual grant from Pembroke College towards the cost of our insurance premiums in respect of the Chancel.
## _Investment Policy_
St Andrew's reserves are invested with the CBF Church of England Funds, and in deposit accounts operated by the Diocese, which are reviewed regularly.
## _Reserves Policy_
The level of reserves that will be maintained will be sufficient to ensure the Church continues to function throughout the ensuing year. Unusual income, such as bequests and occasional unrestricted lump sums, for use in funding nonregular needs, are held in reserve as designated funds. The Charity aims to hold in excess of one year's worth of running costs (around £70k). At the year end the total funds held were £199,809, of which £50,130 were restricted funds, £141,939 were endowment funds leaving free reserves of only £7,740.
Page 3
## _Principal Risks and uncertainties_
The quinquenniel inspection of the Church in 2021 reiterated the need for very considerable and urgent restoration work to be undertaken as soon as funds became available to carry it out. During 2023, thanks to the successful bid to the National Lottery Heritage Fund, the much needed restoration work has started and will continue into 2024.
## _Volunteers_
The life of St Andrew's Church relies on ongoing prayer, commitment and contribution of members of its congregation and very many other volunteers throughout the year. Their efforts are greatly appreciated: we could not begin to manage without them.
## **PUBLIC BENEFIT**
The Trustees, in setting their objectives, have had due regard to the public benefit guidance issued by the Charity Commission. Their specific objective is to promote in the ecclesiasctical parish the whole mission of the church. This is achieved through the provision of services of public worship, including the Occasional Offices (baptisms, weddings and funerals); the provision of other activities open to all members of the public and aimed particularly at those in need (eg. ocassional after-school drop-ins, such as our annual Pancake Party); making the church building available for use by external organisations whose activities are of direct public benefit, particularly to those in need (eg Ely Foodbank at Soham).
## **PLANS FOR FUTURE PERIODS**
We look forward to the coming year, and in particular to:
- Continuing to develop the spiritual and pastoral life of the church and wider community,
- Developing our wider-community links, including with other churches and fellowships, with our local foodbank, Soham's Schools and with residential/nursing homes,
- Carrying out future heritage-related activities,
- Continuing to work to bring in funds for both everyday running costs and large scale restoration work.
Page 4
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **STATEMENT OF TRUSTEE'S RESPONSIBILITIES**
The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice)
The Charities Act 2011 (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed, require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period.
In preparing those financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue as a going concern.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Parochial Church Council on …................................... and signed on their behalf by:
….............................................................
The Revd Eleanor Whalley (Chair)
…............................................................. Michelle Palmer (Treasurer)
Page 5
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **INDEPENDENT EXAMINERS REPORT TO THE PCC of St Andrew, Soham**
I report on the accounts for the year ended 31 December 2023 which are set out on pages 7 to 14 of the Financial Statements.
## **Respective responsibilities of the PCC and the Examiner**
The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to
- examine the accounts under section 145 of the 2011 Act,
- follow procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of
- the 2011 Act, and
- state whether particular matters have come to my attention.
## **Basis of the Independent Examiner’s Statement**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the PCC committee concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in a full audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiners Statement**
In connection with my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 103 of the 2011 act, or, to prepare accounts which accord with these accounting records have not been met,
Or,
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 25 April 2024
Sue Chase
Simple Solutions (Cambs) Ltd 5 Williams Close Great Gransden SG19 3QS
Page 6
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **STATEMENT OF FINANCIAL ACTIVITIES**
|**Note**
2a
2b
2c
2d
Restoration project
2e
Other income
2f
3a
3b
Restoration project
3c
5
**Net Income/(expenditure)**
8
**AT 1 JANUARY 2023**
**TOTAL RESOURCES EXPENDED**
Investments
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
Raising funds
Charitable Activities
**INCOMING RESOURCES**
Donations and legacies
Charitable Activities
Other trading activities
Gains/losses on investment assets
unrealised
**BALANCES BROUGHT FORWARD**
**TOTAL FUNDS AT 31 DECEMBER 2023**
Transfer between funds
**NET MOVEMENT IN FUNDS**
**AFTER TRANSFERS**|**Unrestricted**
**Restricted**
**Endowment**
**TOTAL FUNDS**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
**£**
**£**
**£**
**£**
**£**
47,596
1,333
-
48,929
81,729
10,087
-
-
10,087
9,588
11,269
-
-
11,269
3,800
2,482
2,771
-
5,254
4,285
-
254,526
-
254,526
1,000
630
986
-
1,616
**72,065**
**259,616**
**-**
**331,681**
100,402
475
-
**-**
**475**
475
72,719
2,251
**-**
**74,970**
98,349
-
258,032
**-**
**258,032**
**73,194**
**260,283**
**-**
**333,477**
98,824
12,206
**12,206**
(17,309)
**(1,129)**
**(667)**
**12,206**
**10,410**
**(15,731)**
**0**
0
(1,129)
(667)
12,206
10,410
(15,731)
**8,869**
**50,798**
129,733
**189,400**
**205,131**
**7,740**
**50,130**
**141,939**
**199,809**
189,400|
|---|---|
The ensuing notes form part of these accounts
Page 7
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **BALANCE SHEET**
|**Note**
Investments
5
6
Creditors: amounts falling due within one year
7
Creditors: amounts falling due after more than
7a
9
9
9
**FIXED ASSETS**
**CURRENT LIABILITIES**
**NET CURRENT ASSETS**
**CURRENT ASSETS**
Debtors
Cash at bank and in hand
Unrestricted
Restricted
Endowment
one year
**NET ASSETS**
**FUNDS**|**2023**
**£**
166,200
**166,200**
2,790
58,976
**61,766**
8,156
**53,609**
**20,000**
**199,809**
7,740
50,130
141,939
**199,809**|**2022**
**£**
151,223
151,223
5,352
67,939
73,291
35,114
**38,177**
**-**
**189,400**
8,869
50,798
129,733
**189,400**|
|---|---|---|
Approved by the Parochial Church Council on…..............................
….............................................................
The Revd Eleanor Whalley (Chair)
…............................................................. Michelle Palmer (Treasurer)
The ensuing notes form part of these accounts
Page 8
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1. ACCOUNTING POLICIES**
## **(a) Basis of preparation**
The financial statements have been prepared under the historical cost convention. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their own accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006, and UK Generally Accepted Accounting Practice.
## **Going Concern Basis**
The trustees consider that the going concern basis is appropriate as they consider the reserves levels to be sufficient to ensure that the trustees can meet their financial obligations for the next 12 to 18 months and on the basis the entity is a going concern.
## **(b) Funds**
Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and which are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also treated as funds which have been given for a particular purpose and which are therefore not available for the general purposes of the PCC, but only for this particular purpose.
## **(c) Income**
Income from planned giving and collections are recognised as received. Income tax recoverable on covenants or gift aid donations is recognised when the related income is recognised. Grants and legacies are recognised when the amount falls due. Rents and investments income are recognised when receivable.
## **(d) Expenditure**
Expenditure is recorded when payable, and where unpaid at the year end are included as creditors.
## **(e) Fixed Assets**
Consecrated property is not included in accordance with s.10(2)(a) and (c) of the Charities Act 2011. Assets listed in the Church inventory, which require a faculty for disposal, are inalienable property and not included in the accounts. For inalienable property acquired prior to 2015 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since January 2015 will be capitalised and depreciated in the accounts over their currently anticipated useful economic life where the cost is deemed sufficiently material.
## **(f) Investments**
Investments are stated at market value.
## **(g) Taxation**
The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is considered to pass tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes.
Page 9
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **NOTES TO THE FINANCIAL STATEMENTS**
|**a) Donations and legacies**
Pledged Giving:
Offertory
Tax reclaimable
Collections
Contactless donations
Other donations, grants and legacies
LPWS grant
**b) Charitable activities**
Church activities:
Wedding and funeral fees
**c) Other trading activities**
Fund raising events
**d) Investments**
Interest
Dividends
**e) Restoration Project**
Grants
**f) Other income**
Other
**TOTAL INCOMING RESOURCES**
**2. INCOMING RESOURCES**|**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
32,990
32,990
30,800
9,519
36
9,554
10,951
2,056
798
2,854
3,696
1,598
1,598
1,166
1,432
500
1,932
32,889
-
2,227
**47,596**
**1,333**
**-**
**48,929**
**81,729**
10,087
10,087
9,588
**10,087**
**-**
**-**
**10,087**
**9,588**
11,269
11,269
3,800
**11,269**
**-**
**-**
**11,269**
**3,800**
1,198
2,771
3,969
465
1,285
1,285
3,820
**2,482**
**2,771**
**-**
**5,254**
**4,285**
**254,526**
**254,526**
**-**
**254,526**
**-**
**254,526**
**-**
630
986
**1,616**
1,000
**630**
**986**
**-**
**1,616**
**1,000**
**72,065**
**259,616**
**-**
**331,681**
**100,402**
**TOTAL FUNDS**|
|---|---|
Page 10
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **NOTES TO THE FINANCIAL STATEMENTS**
|**3. EXPENDITURE**
**3a. Raising Funds**
200 Club prizes|**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
**475**
**475**
475
**TOTAL FUNDS**|
|---|---|
|**3b. Charitable activities**
Ministry Share
Vicar and curate allowances
Church utilities
Church insurance
Church Repairs & maintenance
Wedding & Funeral Fees
Donation
Roof repairs - bird control
Project management
Architects fees
Legal fees
Admin
Honoraria
Junior church
Contactless charges
Governance:
Independent Examination|**475**
**-**
**-**
**475**
**475**
**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**2023**
**2022**
45,000
**45,000**
48,186
3,683
**3,683**
2,571
975
**975**
1,437
8,661
398
**9,059**
6,441
3,245
1,853
**5,099**
5,129
5,233
**5,233**
100
**100**
-
**-**
12,513
**-**
4,400
**-**
7,049
300
**300**
3,870
1,323
**1,323**
1,813
3,200
**3,200**
2,400
290
**290**
1,400
**-**
180
**-**
-
710
**710**
960
**TOTAL FUNDS**|
|**3c. Restoration Project**
Fees & work carried out
Donations|**72,719**
**2,251**
**-**
**74,970**
**98,349**
**252,532**
**252,532**
**5,500**
**5,500**|
|**-**
**258,032**
**-**
**258,032**
**-**
**4. Trustee Expenses**
No members of the PCC received any remuneration
NO PCC members claimed expenses||
|**TOTAL RESOURCES EXPENDED**|**73,194**
**260,283**
**-**
**333,477**
**98,349**|
Page 11
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2023**
## **NOTES TO THE FINANCIAL STATEMENTS**
|**5. Investments**
**Value at 1st January 2023**
Additions
Disposals
Interest and dividends
Revaluation gain/loss
**Value at 31 December 2023**
Invested in:
CBF Investment Funds
CBF Deposit Funds
Investments held by:
General Fund
Fabric Fund
Sunday School Fund
Bells and Tower Maintenance Fund
**6. Debtors**
Tax recoverable
Other Debtors
7. Creditors: amounts falling due within one year
Trade Creditors
Other Creditors
7a. Creditors: amounts falling due after more than one
Loan from Cambridgeshire Historic Churches Trust|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**21,490**
2,771
**-**
**24,261**
24,261
-
24,261
8,391
15,870
24,261
year|**Endowment**
**Total**
**Funds**
**129,733**
**151,223**
**-**
**-**
**2,771**
12,206
**12,206**
**141,939**
**166,200**
141,939
141,939
24,261
141,939
166,200
46,996
46,996
19,644
19,644
31,987
40,378
43,312
59,182
141,939
166,200
**2023**
**2022**
**£**
**£**
918
716
1,872
4,637
2,790
5,352
**2023**
**2022**
**£**
**£**
1,483
34,154
6,673
960
8,156
35,114
**2023**
**2022**
**£**
**£**
20,000
20,000
-|
|---|---|---|
Page 12
## **8. FUNDS**
The movements on the funds are:
|**Restricted funds:**
Flower Fund
Sunday School Fund
Bell & Tower Fund
Fabric Fund
Youth Work Fund
Noticeboard & Communications Fund
Hymn Book Fund
Restoration Fund
Mothers Union
National Churches Trust Fund
**Unrestricted funds :**
General Fund
**Endowment Funds:**
General Fund
Sunday School Fund
Bells and Tower Fund
Fabric Fund|**Opening**
**Balances at 1**
**January 23**
**Incoming**
**Resources**
**Outgoing**
**Resources**
**Transfers /**
**Revaluations**
**Balances**
**Carried**
**Forward**
1,944
(484)
1,460
7,273 1,118
8,391
14,216 1,653
15,869
12,060
(1,369)
10,691
280 500
780
493
493
97
97
14,435 255,324
(258,431)
11,328
986
986
36
36
**50,798**
**259,616**
**(260,283)**
**-**
**50,130**
8,869 72,065
(73,194)
7,740
**8,869**
**72,065**
(73,194)
**-**
**7,740**
42,955
4,041
46,996
29,237
2,750
31,987
39,587
3,725
43,312
17,954
1,690
19,644
**129,733**
**-**
**-**
**12,206**
**141,939**
**189,400**
**331,681**
**(333,477)**
**12,206**
**199,809**|
|---|---|
## **Restricted Funds consist of:**
**Flower Fund -** donations and fundraising for the cost of flowers.
**Sunday School Fund -** donations and endowment fund income for the Sunday School **.**
**Bells and Tower Fund -** donations and endowment fund income for the maintenance and repair of the bells and tower. **Fabric Fund -** donations and endowment fnd income for the upkeep and repair of the church fabric. **Youth Work Fund -** Council Grant for youth work.
**Notice Board & Communications Fund -** Grants received to allow church events to be publicised more widely.
**Hymn Book Fund -** donations for updating the hymn books and PA system.
**Restoration Fund -** donations made towards the costs of restoring the church building.
Page 13
**Project Management Fund -** Donation received to support St Andrew's Church-based heritage-related project management activities.
**National Churches Trust Fund -** Grant received to support the efforts to combat the problem of roosting birds in the church roof.
**Mothers Union Fund -** donation made for helping families in need.
## **Endowment Funds Consist of:**
**General Fund -** Cowell bequest the income from which can be used for general purposes and is taken directly to unrestricted income
**Sunday School Fund -** Peacock and Lyon bequests the income from which is to be used for the Sunday School and is each year included in the Sunday School restricted fund.
**Bell and Tower Fund -** Peacock bequest the income from which is to be used on the church bells and tower and is each year included in the Bells and Tower restricted fund.
**Fabrick Fund -** Basil Slack Trust and Grace Norman bequest the income from which is to be used for the upkeep and repair of the church fabric and is each year included in the Fabric restricted fund.
## **9. BREAKDOWN OF NET ASSETS BY FUND:**
|Investments
Current assets
Liabilities|**Unrestricted**
**Restricted**
**Endowment**
**2023**
**2022**
**Funds**
**Funds**
**Fund**
-
24,261
141,939
**166,200**
151,223
14,596
47,169
**61,766**
73,291
(6,856)
(21,300)
**(28,156)**
(35,114)
**7,740**
**50,130**
**141,939**
**199,809**
**189,400**|
|---|---|
## **10. Trust Funds**
The PCC acts as trustee for the Mrs Jill Clark and Train Explosion funds, with a value of £1,896 and £672 respectively, which have charitable aims different to those of the PCC and are therefore not included in these accounts.
Page 14