The Parochial Church Council of the Ecclesiastical Parish of St Andrew Soham
TRUSTEES' REPORT AND ACCOUNTS
FOR THE YEAR ENDED
31 DECEMBER 2024
Registered Charity Number: 1196349
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
| 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 2024
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
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
ADMINISTRATIVE DETAILS
| Ex Officio - Clergy | Eleanor Whalley | |
|---|---|---|
| Madeleine Albert | from 1 August 2024 | |
| Ex Officio - Wardens | Mark Campbell | |
| Diane Cole | ||
| Ex Officio - Synods | Carol Weyman | |
| Elected: | ||
| Elected members with a three-year term | Sue Davies | 30/05/24 |
| 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 | |
| Elected/Appointed Officers of the PCC | ||
| Vice-chair | Mark Campbell | 30/05/24 |
| Treasurer | Michelle Palmer | 30/05/2024 - 16/02/2025 |
| Treasurer | Mark Campbell | from 16/02/2025 |
| Secretary | Sue Davies | 30/05/24 |
| Parish Administrator | Margaret Fisher | 05/02/17 |
| Electoral Role Officer | Lynne Webb | 30/05/24 |
| Safeguarding Officer | Carol Weyman | 30/05/24 |
| Assistant Safeguarding Officer | Lisa Radcliffe | 15/12/24 |
| Data Protection Officer | Margaret Fisher | 30/05/24 |
| Gift Aid Officer | Eleanor Whalley | 30/05/24 |
| Co-opted Members | ||
| Susan Potts | 11/07/24 | |
| Susan Dickinson | 15/12/24 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
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
Unrestricted income for the year amounted to £71,830 (£72,065 in 2023). Corresponding expenditure totalled £74,372 (£73,194 in 2023). Ministry Share was agreed and paid in full and all arrears caught up. Costs for occasional offices increased to reflect the corresponding rise in fee income. Over all, the General Fund showed a deficit for the year of £2,542 (£1,129 in 2023), plus a transfer of £3,000 to the Restoration Fund.
Income specifically relating to pledged giving, which includes tax reclaimed, was £52,007 (£42,544 in 2023). Fund raising activities raised £2,974.
The Restricted Restoration Fund showed income of £68,031 from grants, donations and fundraising (£259,616 in 2023). In addition to the £3,000 mentioned above, £17,000 was transferred from Endowment Funds to help with the restoration work. Expenditure of £87,017 was incurred (£260,283 in 2023). This illustrates the continuing restoration work being carried out. A loan of £20,000 had been taken out with the Cambridge Historic Churches Trust in 2023 to enable the restorations and £5,000 of this was paid back. See note below.
The performance of the Endowment Funds was disappointing this year with and increase in value of only £3,275 (£12,206 increase in value in 2023). Money was transferred from the Soham Cowell Bequest to help fund the Ministry Share and the restoration work.
In the Footsteps of St Felix
The project, ‘In the Footsteps of St Felix’, was a £351,298 capital grant-funded project involving essential repair work to the church transepts and holding repairs to the nave roof. It 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 completed in August 2024 and paved the way for a further bid to The National Lottery Heritage Fund for further funding for works needed to restore the church building such that it can be removed from Historic England's Heritage at Risk Register. This bid was entitled 'St Andrew's Church Soham: Building Repairs and Building Skills for a Brighter Future' and was submitted in November 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. We also receive an annual grant of 66% of Chancel insurance costs from Pembroke College Cambridge, our lay rector.
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 non-regular 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 £186,320, of which £55,908 were restricted funds, £128,214 were endowment funds leaving free reserves of only £2,198.
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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. The section 'In the Footsteps of St Felix' explains what we have done and where we are now.
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. Jam Sandwich Club, our school-holiday drop-in and 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.
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.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
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 27th April 2025 and signed on their behalf by:
….............................................................
The Revd Eleanor Whalley (Chair)
…............................................................. Mark Campbell (Treasurer)
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
INDEPENDENT EXAMINERS REPORT TO THE PCC of St Andrew, Soham
I report on the accounts for the year ended 31 December 2024 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
- 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,
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 11 April 2025
Sue Chase
Simple Solutions (Cambs) Ltd 5 Williams Close Great Gransden SG19 3QS
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024 Gains/losses on investment assets unrealised BALANCES BROUGHT FORWARD TOTAL FUNDS AT 31 DECEMBER 2024 Transfer between funds NET MOVEMENT IN FUNDS AFTER TRANSFERS INCOMING RESOURCES Donations and legacies Charitable Activities Other trading activities TOTAL RESOURCES EXPENDED Investments TOTAL INCOMING RESOURCES RESOURCES EXPENDED Raising funds Charitable Activities |
Unrestricted Restricted Endowment TOTAL FUNDS Funds Funds Funds 2024 2023 £ £ £ £ £ 52,007 4,284 - 56,291 48,929 14,589 - - 14,589 10,087 2,974 4,564 - 7,538 11,269 2,260 3,400 - 5,660 5,254 - 63,713 - 63,713 254,526 - - - - 1,616 |
|---|---|
| 71,830 75,961 - 147,791 331,681 793 - - 793 475 73,579 3,166 - 76,745 74,970 - 87,017 - 87,017 258,032 |
|
| 74,372 90,184 - 164,555 333,477 3,275 3,275 12,206 (2,542) (14,222) 3,275 (13,489) 10,410 (3,000) 20,000 (17,000) 0 0 (5,542) 5,778 (13,725) (13,489) 10,410 7,740 50,130 141,939 199,809 189,400 2,198 55,908 128,214 186,320 199,809 |
The ensuing notes form part of these accounts
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
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 Unrestricted Restricted Endowment one year NET ASSETS FUNDS CURRENT LIABILITIES NET CURRENT ASSETS CURRENT ASSETS Debtors Cash at bank and in hand FIXED ASSETS |
2024 £ 155,875 155,875 4,554 55,800 60,354 14,909 45,445 15,000 186,320 2,198 55,908 128,214 186,320 |
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 |
Approved by the Parochial Church Council on 27th April 2025
…............................................................. The Revd Eleanor Whalley (Chair)
…............................................................. Mark Campbell (Treasurer)
The ensuing notes form part of these accounts
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
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.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
| a) Donations and legacies Pledged Giving: Offertory Tax reclaimable Collections Contactless donations Other donations, grants and legacies 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 2024 2023 29,887 29,887 32,990 8,403 544 8,947 9,554 2,493 2,493 2,854 2,173 2,173 1,598 9,052 3,740 12,792 1,932 - - TOTAL FUNDS |
|---|---|
| 52,007 4,284 - 56,291 48,929 14,589 14,589 10,087 |
|
| 14,589 - - 14,589 10,087 2,974 4,564 7,538 11,269 |
|
| 2,974 4,564 - 7,538 11,269 919 3,400 4,319 3,969 1,340 1,340 1,285 |
|
| 2,260 3,400 - 5,660 5,254 63,713 63,713 254,526 |
|
| - 63,713 - 63,713 254,526 - - 1,616 |
|
| - - - - 1,616 |
|
| 71,830 75,961 - 147,791 331,681 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
| 3. EXPENDITURE 3a. Raising Funds Fundraising costs 200 Club prizes 3b. Charitable activities Ministry Share Vicar and curate allowances Church utilities Church insurance Church Repairs & maintenance Organist & Service Fees Wedding & Funeral Fees Mission Giving Legal fees Admin Sundry Junior church Governance: Independent Examination 3c. Restoration Project Fees & work carried out Loan repayment |
Unrestricted Restricted Endowment Funds Funds Funds 2024 2023 318 318 475 475 475 TOTAL FUNDS |
|---|---|
| 793 - - 793 475 Unrestricted Restricted Endowment Funds Funds Funds 2024 2023 45,507 45,507 45,000 2,120 2,120 3,683 5,418 5,418 975 7,692 7,692 9,059 1,753 2,174 3,927 5,099 1,918 388 2,306 3,200 5,587 5,587 5,233 70 70 100 - 300 2,637 2,637 1,323 29 29 0 605 605 290 - 0 848 848 710 TOTAL FUNDS |
|
| 73,579 3,166 - 76,745 74,970 87,017 87,017 252,532 - 5,500 |
|
| - 87,017 - 87,017 258,032 |
4. Trustee Expenses
No members of the PCC received any remuneration NO PCC members claimed expenses
TOTAL RESOURCES EXPENDED
74,372 90,184 - 164,555 333,477
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
5. Investments
| Unrestricted Restricted Funds Funds Value at 1st January 2024 24,261 Additions Capital withdrawal Interest and dividends 3,400 Revaluation gain/loss Value at 31 December 2024 - 27,661 Invested in: CBF Investment Funds CBF Deposit Funds 27,661 - 27,661 Investments held by: General Fund Fabric Fund Sunday School Fund 9,734 Bells and Tower Maintenance Fund 17,928 27,661 6. Debtors Tax recoverable Other Debtors & Prepayments 7. Creditors: amounts falling due within one year Trade Creditors Other Creditors & accruals Wedding Deposits 7a. Creditors: amounts falling due after more than one year Loan from Cambridgeshire Historic Churches Trust |
Unrestricted Restricted Funds Funds 24,261 3,400 |
Endowment Total Funds 141,939 166,200 - (17,000) (17,000) 3,400 3,275 3,275 |
|---|---|---|
| - 27,661 |
128,214 155,875 |
|
| 27,661 | 128,214 128,214 27,661 |
|
| - 27,661 |
128,214 155,875 |
|
| 9,734 17,928 |
31,098 31,098 20,094 20,094 32,719 42,452 44,303 62,231 |
|
| 27,661 | 128,214 155,875 |
|
| 2024 2023 £ £ 1,236 918 3,318 1,872 |
||
| 4,554 2,790 |
||
| 2024 2023 £ £ 924 1,483 13,685 300 6,673 |
||
| 14,909 8,156 |
||
| 2024 2023 £ £ 15,000 20,000 |
||
| 15,000 20,000 |
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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 Jam Sandwich Club Unrestricted funds : General Fund Endowment Funds: General Fund Sunday School Fund Bells and Tower Fund Fabric Fund |
Opening Balances at 1 January 24 Incoming Resources Outgoing Resources Transfers / Revaluations Balances Carried Forward 1,460 (388) 1,072 8,391 1,343 (605) 9,129 15,869 2,057 17,926 10,691 250 (2,174) 8,767 780 - 500 280 493 493 97 97 11,328 71,911 (87,017) 20,036 16,258 986 986 36 (36) - 400 500) 900 |
|---|---|
| 50,130 75,961 (90,184) 20,000 55,908 |
|
| 7,740 71,830 (74,372) (3,000) 2,198 |
|
| 7,740 71,830 (74,372) (3,000) 2,198 |
|
| 46,996 (15,898) 31,098 31,987 732 32,719 43,312 991 44,303 19,644 450 20,094 |
|
| 141,939 - - (13,725) 128,214 |
|
| 199,809 147,791 (164,555) 3,275 186,320 |
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.
Jam Sandwich Club - grants received to fund a drop in session for families during school holidays.
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.
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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.
Fabric 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:
| 9. BREAKDOWN OF NET ASSETS BY FUND: | |
|---|---|
| Investments Current assets Liabilities |
Unrestricted Restricted Endowment 2024 2023 Funds Funds Fund - 27,661 128,214 155,875 166,200 15,528 43,742 59,271 61,766 (13,331) (15,495) (28,826) (28,156) |
| 2,198 55,908 128,214 186,320 199,809 |
10. Trust Funds
The PCC acts as trustee for the Mrs Jill Clark and Train Explosion funds, with a value of £1,996.72 and £708.04 respectively, which have charitable aims different to those of the PCC and are therefore not included in these accounts.
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