## **Annual Report 2023** 






Presented at the Annual Parochial Church Meeting 21 May 2024 

















## **CONTENTS** 

Page 3 Legal & Administrative Information Page 4 Vicar’s Report and Ministry Reviews Page 8 Financial Review Page 8 Reserves Policy Page 11 Independent Examiner's Report Page 12 Statement of Financial Activities Page 13 Balance Sheet Page 14 Notes to the Financial Statements 

2 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **LEGAL & ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023** 

ADDRESS FOR CORRESPONDENCE 

St Andrew's Church Herbert Road London SW19 3SH 

GOVERNING DOCUMENTS PCC Powers Measure 1956 and the Church Representation Rules 2011 

CHARITY REGISTRATION NUMBER 1203586 (registered June 2023) 

MEMBERS OF THE PCC _Ex Officio members:_ 

Santhosh Thomas, Incumbent (from July 2024) Charles Lamont, Associate Minister Oliver Butlin, Curate (appointed July 2024) Jeremy Smith, Treasurer (appointed 2021) Ellen Milne, Treasurer (resigned April 2022) Peter Douglas, Warden (appointed April 2022) Mervyn Henwood (resigned April 2023) Adrian Delport, Warden (appointed April 2020, resigned April 2023) 

## _Elected members:_ 

Ronnie Baba (elected April 2022) David Bagg (elected May 2024) Peter Douglas (elected April 2021) Cathyt Field (elected April 2020) Chris Hall, (elected April 2020, resigned July 2023) Peter Herman (elected April 2020, resigned April 2022) Ria Howard (elected May 2024) Marie MacGowan (elected April 2021) Elizabeth Sutton (elected May 2024) Stephen Wells (elected December 2021) Nia Wells (elected December 2021) Ben White (elected April 2024) Wallace White (elected April 2022) 

INDEPENDENT EXAMINER Archie McDowall BA CA Stewardship 1 Lamb's Passage London EC1Y 8AB 

3 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARSIH OF** 

## **ST ANDREW'S WIMBLEDON** 

## **ANNUAL REPORT OF THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023** 

The Members of the Parochial Church Council (the ‘PCC’), who as the charity’s trustees for the purposes of charity law, have pleasure in submitting their report together with the financial statements for the year ended 31 December 2023. 

## **Objects of the charity** 

The charity is responsible for co-operating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church be it pastoral, evangelistic, social or ecumenical. The PCC is also responsible for maintaining certain church property situated within the parish, namely the church building at Herbert Road in Wimbledon, London. 

## **Summary main activities and achievements** 

To further the above objects and vision, our main activities and achievements were as follows: 

## **Vicar’s Report: Rev Charles Lamont** 

Over this last year we have seen steady growth in our culture as a gospel centred, discipleship focused, joyful local fellowship. Our culture is key to who we are, passionate, worshipful, deepening, ready to greet, welcoming, embracing, equip and focused on the glorification of God though Jesus Christ in the power of the Spirit. 

I have seen us focusing well on building each other, our leadership, our structures, our commitment to flourishing as a church with good news. 

This year we have seen new people join, come back, get stuck in, grow in their love of the Lord and find more depth in their personal discipleship of Jesus. 

We are disciples, being disciples, making disciples, and God is trusting us to receive new believers to be part of our fellowship in growth. We are a valid, visited and chosen evangelical church in our area, A known, and respected local church in the broader community. We have grown in stability in our structure, governance, theology, style and therefore future. For this we thank God. 

We have sent Chris Hall off to his curacy, and sought to appoint another minister without success. We knew our need to have ‘more’ ministry among us full time, and in seeking a way forward, we have welcomed Santhosh Thomas to take the helm in 2024 as our new Vicar, and will be welcoming our new assistant minister at the end of June. 

This year has seen a number of encouraging things in God’s goodness, Our Small groups have moved into deeper studying of the word together, focusing around Acts 2:42, we have continued and finished our series in Luke’s Gospel on Sunday Morning’s, moving to advent and then Galatians. We are going to be heading into 2 Timothy from June. Our Sunday evening prayer space at the vucarage has grown in real fellowship and confidence in each other, the power of waiting, worshipping and responding to God in his word. 

We have sent a number of people to Camp XL on mission, and welcomed two YWAM groups to be on mission in Wimbledon. We have Paused “Play and Praise” as we seek to discern the best use of the 

4 



heart we have for engaging and evangelising our local community and the number of team members we have who can serve midweek. Our Women’s breakfast’s have shaped into ‘Taste and See meals’ with the variety of times reaching more of the women in our fellowship across the variety. Here we have celebrated real building of fellowship, trust and depth. In the Men’s ministry we have continued well with the exploration of the fruits of the Spirit on a Saturday morning, and now moving to a ‘walk on the common’ every other month. 

We have reshaped our governance and created a lay ministry team to work with the ministers, wardens and PCC as we grow. 

Key moments to celebrate have been the light party, The Kids Christmas Party, Beer and Carols, Carols by Candle light, Midnight at Bethlehem, The Maundy Thursday supper, and our Good Friday ‘hour at the cross.’ 

As we look back, we see the foundation of what God has been building and is building, and it is exciting to be stepping into a new stage for St Andrew’s under Santhosh for us all. We praise God, and we ask for more. 

## **Children: Dan Neesham** 

Our children’s ministry provides a space for the youngest of our congregation to have fun and learn about Jesus during the sermon on Sunday. Our vision is to introduce children to Jesus and encourage them to have a relationship with Him – this is at the heart of all that we do. Activities in a typical Kid’s church session include musical worship, bible teaching, games, conversations and discussions, crafts and prayer. This year the core group of children had grown slightly and everyone is getting a little older, and so the decision was made for there to be two groups divided into two rooms: toddlers 3 and under, and those 4 and over. Typically there are between 14 and 20 children in total, ranging from 6 months to 7 years old. There are currently 4 teams of 4 serving once a month on a rota, however the move to two groups of children has meant that 5 per team is required, both to meet legal requirements according to safeguarding law and to help the sessions run smoothy and effectively; certain members of the team are stepping in weekly to help out and do what they can to meet this requirement as Dan tries to recruit more people to the team with varying success – your prayers in this regard would be greatly appreciated(!) 

Over the year we have moved to resources produced by ‘Faith in Kids’ and ‘Click’, purchased from the Good Book Company; they have covered how Jesus interacted and taught people over meals, as well as some series teaching on Lent and Christmas. The most recent resources being used with the older group covers fundamental truths about Jesus as described in Luke’s Gospel, e.g. the most recent session taught that ‘Jesus is God’s promised Messiah’. The younger group are read stories from some more resources bought from the Good Book Company that focus on a selection of stories from the Old Testament as well as how we have been ‘fearfully and wonderfully made’ by God (e.g ‘What are Ears/Eyes/Hands etc For?’) 

Some challenges have arisen: 

- In January Dan took over from Nia Wells as she took maternity leave, although Nia has been quite helpful in providing a certain amount of oversight and advice where necessary. 

- Multiple new families with learning and physical disabilities have aso begun attending, although this does not seem to have prevented the sessions having a positive impact generally and on these individuals in particular 

- It is necessary that there are more people serving on the rota, as previously mentioned, and this is proving to be somewhat difficult to establish currently 

Finally there was a Light Party held at the end of October as community missional outreach, which had around 50 children and parents attend, as well as the scratch Nativity which had approximately 30 in attendance. This kind of outreach event becoming regular remains a goal of children’s ministry in 

5 



## general. 

## **Men’s Ministry: Mike Shipley** 

Breakfasts were initially at David Bagg’s house one Saturday a month, but we’ve now moved to alternating between breakfast at David’s, a walk around the common and a social, rotating on a monthly basis. Pete has led us as we’ve explored some exciting topics such as passionate faith vs a thoughtful one, gifts of the spirit and fruits of the spirit. We had some great socials including curry and pizza nights and a pub lunch. We are currently exploring the fruits of the spirit, and how the Holy Spirit can lead our daily lives. 

The numbers we’ve been getting have largely stayed the same at around 8-10 attendees, peaking at a curry night out last year. We’re grateful for ongoing attendance and a deeper level of fellowship amongst the men and St Andrews. We feel we have been able to provide a space for the men of St Andrews to speak openly about their faiths, deepen their understanding of what Jesus has done for us, and to be able to connect and share with others how Jesus can lead the way in our lives. 

We would love to increase participation in the men’s meetings, and to keep strengthening our relationships with the Lord and with each other. 

## **Women’s Ministry: Hannah Lamont** 

Our vision for 2023 was to encourage the women of St Andrew's in their discipleship, facilitating spaces for them to read the bible together. 

We aimed to do three things: 

1. Relaunch the Women's Breakfasts as Taste and See Meals, based around the model of Titus 2 where women who are more mature in faith are able to encourage those who are earlier in their journey of discipleship. 

The meals are relaxed and a great space for women to foster a culture of talking about discipleship with one another and discuss the bible together. 

These meals are held once a month at various timeS across the weekend, to ensure a range of attendees. They have attract 12-15 attendees. 

2. Encourage women in the church to read the bible together using a simple question aide and support from the women's ministry team. We have been encouraging women to pair up and read a passage together for a short period of time and then to either continue or read with someone else. We focused on de-mystifying 'reading the bible together'. Several pairs of women have started to read the bible together and we continue to encourage this. 

3. Running the Biblical Womanhood course to support women who lead in At Table groups. We will run this course over 6 weeks mid May 2024-June 2024. 

Other things to note: 

A group of women from St Andrews also attended the Co-mission women's day on friendship. The attendees found it encouraging and it tied in well with our focus on discipleship. 

Marie MacGowan stepped back from her role in the Women's Ministry team after serving so generously for the last few years. She continues to lead a women's bible study and provides both counsel and practical support to the team. 

6 



## **Tech and AV Ministry: David White** 

The tech team has been blessed with a year of stability. A team of 9 have served diligently and graciously throughout the year, a decrease of 2 people since Spring 2023 but a sustainable level. 

Our tech setup has also remained steady, with one major outage during the year (a lamp) but otherwise our systems have worked well. 

Looking ahead to 2024, our prayer is for 2-3 new team members, a smooth replacement of some ageing equipment (some key items were bought second hand years ago), and team training / expert input. These provisions will help this ministry to serve fully and remain unseen… enabling not distracting from our praises to our Lord. 

## **Safeguarding: Nia Wells** 

We are continually striving to increase the awareness of the importance of safeguarding to all. 

Our two PSOs for St Andrew’s are Nia Wells and Ben White. The clergy and PCC continue to meet the requirement to have due regard to guidance issued by the House of Bishops on matters relating to the safeguarding of children and vulnerable adults. Safeguarding continues to be a standing item on every agenda of the PCC meetings. 

All policies and safeguarding standards are in line with the House of Bishops’ Safeguarding Policy and Practice Guidance and meet statutory requirements whilst remaining relevant to our particular context. 

All members of PCC have completed the Church of England Safeguarding Learning and Development Framework training to the appropriate level. This year all Church At Table Leaders have also been invited to complete this training to ensure that small group leaders have sufficient training on safeguarding should any concerns or disclosures arise during their sessions. 

All members of PCC and Lay Ministry Team have had their DBS completed. There are a small number of Kids Team who still are yet to complete theirs. Whilst it is not a legal necessity to have everyone DBS checked who is on Kids Church, we have implemented this policy as a way to further protect and safeguard the children and young people of our church. The encouragement to get these completed is also a reflection on the culture we are trying to set at St Andrews where everyone recognises the part they play in safeguarding. 

In reflection of this, this year we had a few more concerns raised to our PSOs than last year. This is not a reflection of the church being “less safe” but more so an encouraging reflection on people’s awareness of safeguarding and how/who to report concerns to when spotted. 

We must and will remain vigilant to ensure the protection and well-being of everyone in our communities. 

## **Buildings and Fabric: Peter Douglas & Jeremy Smith, Church Wardens** 

## 1. Maintenance & Repairs 

We are grateful to our fabric committee and to Ronnie Baba in particular for their work in looking after the church and hall. 

During 2023 we made major refurbishments to the toilets, which included the fitting of new double glazing units and installing time-controleld heating panels. Several other major repair works are currently under consideration, including repointing the brickwork to the church and reparing the frost damaged stonework. 

7 



In addition to overseeing these larger projects, the committee is also responsible for making monthly inspections of the fixtures and fittings in our facilities, and undertaking repairs as necessary. Most of these go unseen, but they ensure we continue to get best use out of the facilities which God has entrusted to us. 

## 2. Development & Remodelling 

We are excited to report that designs for the installation of a permanet ‘hospitality area’ were finally concluded during the year thanks to the appontement of Marcus Beale architects. This will give us, at long last, counter space, utlities and appliances to allow for the efficient serving of drinks and light refreshments – and a far easier clear-up! These revised plans were approved by the Diocese in early 2024 and we hope to commence work during summer 2024. We are cinfident that this major project will have a transformative impact on the way we are able to make use of our resources to minister to our fellowship. 

Marcus Beale was also asked to help us further advance plans to redevelop the chancel and provide wheelchair access to the chapel. We are currenty in contact with the Diocese on this, and discussions are ongoing. 

Plans were also considered during the year to replace the heating system in the church hall which has now reached end of life, and this will need to be implemented during 2024. As our numbers continue to grow we will be making greater demands of the hall space for our own fellowship needs (indeed our chidren started using the space in spring 2024) and so the PCC is minded to seize the opportunity of these disruptive heating works to undertake a much-needed general refit of the hall space, including the recommissioning of the mothballed kitchen area there. This will not only better serve our own needs, but create potential to grow our rental income significantly. 

## **Financial Review & Summary** 

Voluntary unrestricted giving during the year came to £112,924, an increase of £11,544. 

The church also received non-voluntary income of £29,098 (2022: £33,802), mostly from the hire of the church hall. With the further addition of interest and investment income, total incoming resources amounted to £145,406 (2022: £137,272) 

Unrealised gains of £6,716 were made on investments (2022: loss of £9,087) 

Resources expended totalled £109,477 (2022: £91,666). The increase is in part attributable to the PCC’s decision to increase the financial contribution it makes to the Diocese by £14,000, (a total contribution of £40,798 was made during the year). Reduced staffing costs were mostly offset by increases in property maintenance and an increase in donations made to Gospel Partners. 

The net result of the above is that the surplus for the year increased by £6,101 to £42,645 and net assets increased by the same amount, to £727,478. Of this, £500,000 represents the book value of the freehold to the church hall. The allocation of this between unrestricted and restricted funds can be seen in Note 15 on page 17 

## **Reserves policy** 

With its sole administrative employee leaving service in January 2022, the PCC currently has no open recurring financial liabilities that would necessitate a formal reserves policy. Nonetheless the PCC is mindful that this is likely to change in future years, and so introduced an appropriate reserves policy in early 2024. The PCC have determined that the charity should aim to hold unrestricted cash of no less than £22,500, which equates to about 3 months of current costs, so that the charity could continue to operate should income and/or expenditure vary adversely. At the year end, the charity held unrestricted cash of £142,253 and the charity is complying with its reserves policy. 

8 



## **Governance** 

St Andrew's Wimbledon is a church which is the responsibility of a parochial church council duly constituted under the Parochial Council Powers Measure (1956) as amended, and the Church Representation Rules. The PCC is a charity for the purposes of the Charities Act 2011, but had been exempt from the need to register with the Charity Commission. It is registered with code 637308 the Diocese of Southwark. Now that gross income exceeds the threshold of £100,000, the PCC. This registration was concluded _post facto_ in June 2023. 

The appointment of PCC members is governed by, and set out in, the Church Representation Rules. The PCC comprises ex-officio members (which includes clergy and churchwardens), elected members and co- opted members. The PCC organises elections annually before the Annual Parochial Church Meeting (APCM) to fill vacancies. The members of the PCC are the charity's trustees for the purposes of charity law. 

Responsibility for setting policy and rests with the PCC which meets regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a management team led by the incumbent. 

## **Other matters** 

With regard to the PCC’s obligations to safeguard children and vulnerable adults, the members of the PCC confirm that they have complied with their duties under section 5 of the Safeguarding and Clergy Discipline Measure 2016. 

The most recent quinquennial inspection was held in 2023. The members of the PCC are continuing to review its findings and remain confident that there are sufficient resources to find any immediate works required. 

## **Key risks and uncertainties** 

The charity is exposed to various risks - be they operational, financial or reputational.  The PCC review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks. 

## **Statement of Responsibilities of the Members of the Parochial Church Council** 

The PCC is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Charity law requires the PCC to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources for the financial year.  In preparing these financial statements, the PCC are required to: 

1. select suitable accounting policies and apply them consistently; 

2. observe the methods and principles in the Charities SORP; 

3. make judgements and estimates that are reasonable and prudent; 

4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

9 



The PCC 18 responsible for keeping propor a(xthntir#J rg9)rds that dischxe with reasonable aowracy
at any lime the finanoal position of the tharity and enable them lo ensure that the fin8nc4al statements
comply with the Chariti8s Ad 2011 and th& Charity (Accounts aNJ Report31 Regulatiorts 2008. They
are also respon￿ble for safeguarding the assets of Ihe charrty hence for taking reasonable $lep8
for tha prevents.on arKI detécknn of fraud arrtl other irregularitie
Approval
This report was approved by the PCC and shJne(l on their behalf by:
Jeremy Smith,
Churchwarden
2¥ &t 202Y

## **INDEPENDENT EXAMINER'S REPORT** 

## **TO THE MEMBERS OF** 

## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **('the Charity')** 

I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2023 on pages 12 to 23 following, which have been prepared on the basis of the accounting policies set out on pages 14 to 16. 

## **Responsibilities and basis of report** 

As members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


Archie McDowall BA CA Stewardship 1 Lamb's Passage London EC1Y 8AB 

29 October 2024 Date: 

Page 11 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

|Note<br>**INCOME AND ENDOWMENTS FROM:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Investments<br>5<br>**Total income and endowments**<br>**EXPENDITURE ON:**<br>Charitable activities<br>6<br>**Total expenditure**<br>**Net gains/(losses) on investments**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>15<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**<br>15|Unrestricted<br>Funds<br>£<br>112,924<br>29,098<br>3,384<br>145,406<br>109,477<br>109,477<br>6,716<br>42,645<br>-<br>42,645<br>679,834<br>722,478|Restricted<br>Funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,000<br>5,000|Total<br>Funds<br>2023<br>£<br>112,924<br>29,098<br>3,384<br>145,406<br>109,477<br>109,477<br>6,716<br>42,645<br>-<br>42,645<br>684,834<br>727,478|Total<br>Funds<br>2022<br>£<br>101,380<br>33,827<br>2,090|
|---|---|---|---|---|
|||||137,297|
|||||91,666|
|||||91,666|
|||||(9,087)|
|||||36,544<br>-|
|||||36,544<br>648,290|
|||||684,834|



The statement of financial activities includes all gains and losses recognised in the year. 

All income and expenditure derive from continuing operations. 

The notes on page 14-21 form part of these accounts. 

Page 12 



THE PAROCHIAL CHURCH COiJNCIL OF THE ECCLESIASTICAL PARISH OF ST ANOREYtS WlMBLEtM)N
BALAN¢E SHEEr
AS AT 31 DECEMBER 2023
Total
Funds
2023
Total
Fund5
2022
XED ASSETS
TaTyj¢￿e ass6ts
500,oryJ
S00.0(M)
500.OLK)
500,000
CURRE1￿ ASSETS
Debtors
Investrf*nt$
Cash al bank and iry haTrJ
10
7,195
7.195
78.5
147.253
36,902
69.764
12
142.253
228.1)38
s.ofMI
233.038
190,454
CREDITORS: Amourts lallinll
wlthlh ¢)ng yo•r
13
15.5591
15.5591
15,6201
N¢t curr•rrta81èts1 IIWAIknI
222.478
5.0
227,478
184.834
TOTAL NET ASSErs
722.478
s.ofMI
727,478
684,834
FVND BALANces
Unrestricted Fund5
Gereral futhls
De8wJnated funds
15
878.407
44.071
722,478
678,407
44.071
722.478
660,904
16,930
679,834
5.000
722.478
5.orxi
727.478
684.834
n￿a81 stalerr*rts*we apwov&l by ts rneTrkners ofv* PCC aThJ on its behaw by..
REM
. CHURCFMIARDEN
Chanty nwnbBr. 1203
The notes on page 14Q1 lomi parf ofthese
13

## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **1 Statutory Information** 

The Parochial Church Council of the Ecclesiastical Parish of St Andrew's Wimbledon is a charity registered with the Charity Commission in England & Wales.  The charity's registered number and principal address can be found on the Charity Information page. 

## **2 Accounting Policies** 

These financial statements are prepared on a going concern basis, under the historical cost convention as modified by the revaluation of certain assets, which are measured at fair value through the Statement of Financial Activities. The financial statements include all activities for which the PCC is legally responsible; the activities of informal gatherings of church members and groups that owe their main affiliation to another body and are excluded. 

These financial statements have been prepared in accordance with The Church Accounting Regulations 2006, the 'Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)' ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102. 

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph.  The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'. 

The principles adopted in the preparation of the financial statements are set out below. 

## a) Going concern 

The PCC have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The PCC have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the PCC have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The PCC have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. 

## b) Income 

Income (which includes planned giving, collections and other donations) is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part income is generally recognised when it is received by, or on behalf of, the PCC. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. 

Income from donations and legacies includes: 

- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor. 

- ii) Donated facilities, services and goods. Goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items).Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity. 

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured. 

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised. 

Page 14 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **2 Accounting Policies (continued)** 

iii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably. 

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects.  It includes income from letting of the church's facilities. 

Investment income represents income generated by the charity's assets and includes income from bank interest and investments. 

Other income comprises gains arising from the disposal of tangible fixed assets / social investments. 

## c) Expenditure 

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

Contributions in respect of the diocesan parish share are included in the Statement of Financial Activities for all amounts agreed to being payable for the financial year.  Any contributions that have not been paid over by the year end are included as a creditor. 

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity. 

The cost of raising funds is not significant and has not been separately disclosed. 

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity. 

## d) Fund accounting 

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. 

## e) Tangible fixed assets 

Consecrated and beneficed property is not included in these financial statements by virtue of s.10(2) of the Charities Act 2011. All expenditure on consecrated or beneficed buildings is written off in the year in which it is incurred. 

Movable church furnishings held by the incumbent and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised in accordance with the policy set out below. These items are regarded as inalienable property and are listed in the church's inventory which can be inspected at any reasonable time. Inalienable property acquired prior to 2000 has not been capitalised as there is insufficient cost information available. 

The church halls are held in trust by the Diocese on behalf of the PCC. These properties are essential for the mission of the church and have been in use for many years. They have been included in these financial statements at a deemed historical cost, which is its estimated fair value. 

Page 15 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **2 Accounting Policies (continued)** 

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,500 and the item is expected to benefit the charity over more than one accounting period. Until 1 January 2024, all Equipment assets purchased were considered to be fully written down during the accounting period within which they were purchased or donated. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life.  To achieve this objective the following rates of depreciation are charged: 

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Freehold improvements Over 50 years or shorter after taking account of its expected useful economic life upon completion Equipment Over 3 to 7 years 

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable. 

## f) Investments 

Fixed asset investments are held to generate income and / or for their investment potential. Current asset investments are investments that are held specifically for sale or are investments that the charity expects to sell by the next balance sheet date. Investments, other than social investments (see below), are valued as follows: 

- i) Investment property and listed investments are valued at their market value (fair value) at the balance sheet date. 

- ii) Unlisted investments are measured at cost less impairment where it becomes apparent that the amount that could be realised is less than cost. 

## g) Pension scheme arrangements 

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds. 

## h) Taxation 

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income. 

## i) Financial instruments 

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years). 

## j) Exemption from preparing a cashflow statement 

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement. 

k) Critical accounting estimates and areas of judgement The members of the PCC do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period. 

## **3 Donations and legacies** 

|Donations of cash and similar<br>Other grants receivable<br>Income tax recoverable|2023<br>£<br>102,184<br>-<br>10,740<br>112,924|2022<br>£<br>84,639<br>1,400<br>15,341|
|---|---|---|
|||101,380|



Page 16 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **4 Income from charitable activities** 

|**Income from charitable activities**|||
|---|---|---|
|Church retreats and events<br>Parish fees<br>Book sales<br>Lettings for community use|2023<br>£<br>320<br>1,109<br>154<br>27,515<br>29,098|2022<br>£<br>424<br>1,396<br>395<br>31,612|
|||33,827|



## **5 Investment income** 

|Bank interest<br>Investment dividends<br>**6**<br>**Charitable expenditure**<br>**a**<br>**Costs incurred directly on specific activities**<br>Ministry expenses:<br>Parish share<br>Clergy expenses & other staff related costs<br>Bookstall & Other<br>Other ministry expenses<br>Church community & outreach<br>Capital items expensed<br>Property expenses:<br>Utilities<br>Cleaning, Housekeeping & Decoration<br>Routine church maintenance<br>Renovation Projects<br>Grants payable (note 8c)|2023<br>£<br>1,274<br>2,110<br>3,384<br>2023<br>£<br>40,798<br>3,381<br>-<br>4,658<br>4,533<br>1,273<br>54,642<br>6,185<br>7,257<br>7,039<br>7,535<br>28,015<br>13,408<br>96,065|2022<br>£<br>50<br>2,040|
|---|---|---|
|||2,090|
|||2022<br>£<br>26,000<br>10,065<br>783<br>2,281<br>7,307<br>7,297|
|||53,733<br>8,561<br>6,858<br>4,699<br>-|
|||20,118<br>5,750|
|||79,601|



Page 17 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **6 Charitable expenditure (continued)** 

## **b Costs incurred on support & administration** 

|Governance costs<br>Independent examiner's fee<br>Administrative staff employment costs<br>Office costs<br>Insurance<br>**Total expenditure**|1,200<br>1,200<br>-<br>6,856<br>5,355<br>13,412<br>109,477|1,440|
|---|---|---|
|||1,440<br>910<br>4,936<br>4,779|
|||12,065|
|||91,666|



## **Total expenditure** 

The fee payable to the independent examiner for preparing and examining the accounts was £1,200 (2022: £1,440). 

## **c Grants payable** 

|Grants for UK and overseas mission<br>Grants for the relief of poverty or pastoral care<br>The comparatives for the previous year are as follows:<br>Grants for UK and overseas mission<br>The charity's principal grants to institutions comprised:<br>European Christian Mission<br>Operation Mobilisation<br>500K<br>Camp XL<br>Samaritan's Purse<br>Grants to institutions for less than £1,000 each|Institutions<br>£<br>10,236<br>2,100<br>12,336<br>Institutions<br>£<br>5,750<br>5,750|Individuals<br>£<br>-<br>1,072<br>1,072<br>Individuals<br>£<br>-<br>2023<br>£<br>-<br>-<br>5,040<br>5,196<br>2,100<br>-<br>12,336|2023<br>£<br>10,236<br>3,172|
|---|---|---|---|
||||13,408|
||||2022<br>£<br>5,750|
||||5,750|
||||2022<br>£<br>3,250<br>2,500<br>-<br>-<br>-<br>-|
||||5,750|



## **8 Analysis of staff costs, the cost of key management personnel and trustee remuneration** 

The average monthly number of employees during the year was 0 (2022: 0).  Most of the charity's activities are carried out by volunteers. 

No staff received salaries at a rate of more than £60,000 per annum. 

The charity's key management comprise the members of the PCC and the key staff named on the Charity Information page. 

Rev. Charlie Lamont (who is a clergy members of the PCC) received a stipend and accomodation (the provision of which is customary for clergy) from the Diocese and so they are not an employee; some of the Parish Share paid to the Diocese is used to help meet the cost of providing these. The charity also reimbursed expenses to Rev. Charlie Lamont; again these costs are disclosed in note 8 'Charitable Expenditure' under the heading 'Clergy expenses'. 

No other member of the PCC received employment benefits in either the current or preceding year. 

Page 18 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **9 Tangible fixed assets** 

|Cost or valuation<br>At 1 January 2022<br>Additions<br>Disposals<br>At 31 December 2023<br>Accumulated depreciation<br>At 1 January 2022<br>Charge for the year<br>Eliminated on disposal<br>At 31 December 2023<br>Net book value<br>At 31 December 2023<br>At 31 December 2022<br>**10**<br>**Debtors**<br>Tax recoverable<br>Other debtors<br>**11**<br>**Current asset investments**<br>Listed investments<br>**12**<br>**Cash at Bank and in Hand**<br>Cash at bank with immediate access<br>**13**<br>**Creditors: liabilities falling due within one year**<br>Other creditors<br>Accruals|Freehold<br>Property<br>£<br>500,000<br>-<br>-<br>500,000<br>-<br>-<br>-<br>-<br>500,000<br>500,000<br>2023<br>£<br>354<br>6,842<br>7,195<br>2023<br>£<br>78,590<br>78,590<br>2023<br>£<br>147,253<br>147,253<br>2023<br>£<br>1,629<br>3,930<br>5,559|Total<br>2023<br>£<br>500,000<br>-<br>-|
|---|---|---|
|||500,000|
|||-<br>-<br>-|
|||-|
|||500,000|
|||500,000|
|||2022<br>£<br>31,030<br>5,872|
|||36,902|
|||2022<br>£<br>69,764|
|||69,764|
|||2022<br>£<br>83,788|
|||83,788|
|||2022<br>£<br>2,890<br>2,730|
|||5,620|



Page 19 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **14 Pension commitments** 

During the year employer’s pension contributions totalling £nil (2022: £nil) were payable to defined contribution personal pension schemes. No pension contributions were owing at the balance sheet date (2022: £nil). 

## **15 Funds** 

During the year the movements in the charity's funds were as follows: 

|_Designated Funds_<br>Gospel Partners Fund<br>Pastoral Care "In Common" Fund<br>Organ Fund<br>AV Fund<br>_General Unrestricted Funds_<br>Total Unrestricted Funds<br>_Restricted Funds_<br>Holiday Club & Workspace Fund<br>Aggregate of funds|Opening<br>balance<br>2023<br>£<br>5,100<br>3,830<br>10,000<br>-<br>18,930<br>660,904<br>679,834<br>5,000<br>5,000<br>684,834|Incoming<br>resources<br>2023<br>£<br>-<br>-<br>-<br>-<br>-<br>145,406<br>145,406<br>-<br>-<br>145,406|Outgoing<br>resources<br>2023<br>£<br>(1,247)<br>(1,072)<br>-<br>-<br>(2,319)<br>(107,158)<br>(109,477)<br>-<br>(109,477)|Transfers<br>in the year<br>2023<br>£<br>-<br>2,460<br>-<br>25,000<br>27,460<br>(27,460)<br>-<br>-<br>-<br>-|Gains and<br>losses<br>2023<br>£<br>-<br>-<br>-<br>-<br>-<br>6,716<br>6,716<br>-<br>-<br>6,716|Closing<br>balance<br>2023<br>£<br>3,853<br>5,218<br>10,000<br>25,000|
|---|---|---|---|---|---|---|
|||||||44,071<br>678,407|
|||||||722,478|
|||||||5,000|
|||||||5,000|
|||||||727,478|



## **Analysis of net assets by fund** 

The assets and liabilities of the various funds were as follows: 

|Tangible fixed assets<br>Debtors<br>Investments held as current assets<br>Cash at bank and in hand<br>Creditors falling due within one year|General<br>Designated<br>funds<br>funds<br>£<br>£<br>500,000<br>-<br>7,195<br>-<br>78,590<br>-<br>98,182<br>44,071<br>(5,559)<br>-<br>678,407<br>44,071<br>Unrestricted Funds|Restricted<br>funds<br>£<br>-<br>-<br>-<br>5,000<br>-<br>5,000|2023<br>£<br>500,000<br>7,195<br>78,590<br>147,253<br>(5,559)|
|---|---|---|---|
||||727,478|



Page 20 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **15 Funds (continued)** 

In the previous year the movements in the charity's funds were as follows: 

|_Designated Funds_<br>Gospel Partners Fund<br>Pastoral Care "In Common" Fund<br>Organ Fund<br>_General Unrestricted Funds_<br>Total Unrestricted Funds<br>_Restricted Funds_<br>Holiday Club & Workspace Fund<br>Sound & Video Fund<br>Diocese Energy Grant Fund<br>Aggregate of funds|Opening<br>balance<br>2022<br>£<br>2,100<br>1,580<br>10,000<br>13,680<br>629,546<br>643,226<br>5,000<br>64<br>-<br>5,064<br>648,290|Incoming<br>resources<br>2022<br>£<br>-<br>-<br>-<br>-<br>135,897<br>135,897<br>-<br>-<br>1,400<br>1,400<br>137,297|Outgoing<br>resources<br>2022<br>£<br>-<br>-<br>-<br>-<br>(90,202)<br>(90,202)<br>(64)<br>(1,400)<br>(1,464)<br>(91,666)|Transfers<br>in the year<br>2022<br>£<br>3,000<br>2,250<br>-<br>5,250<br>(5,250)<br>-<br>-<br>-<br>-<br>-<br>-|Gains and<br>losses<br>2022<br>£<br>-<br>-<br>-<br>-<br>(9,087)<br>(9,087)<br>-<br>-<br>-<br>-<br>(9,087)|Closing<br>balance<br>2022<br>£<br>5,100<br>3,830<br>10,000|
|---|---|---|---|---|---|---|
|||||||18,930<br>660,904|
|||||||679,834|
|||||||5,000<br>-<br>-|
|||||||5,000|
|||||||684,834|



## **Analysis of net assets by fund** 

In the previous year, the assets and liabilities of the various funds were as follows: 

|Tangible fixed assets<br>Debtors<br>Investments held as current assets<br>Cash at bank and in hand<br>Creditors falling due within one year|General<br>Designated<br>funds<br>funds<br>£<br>£<br>500,000<br>-<br>36,902<br>-<br>69,764<br>-<br>59,858<br>18,930<br>(5,620)<br>-<br>660,904<br>18,930<br>Unrestricted Funds|Restricted<br>funds<br>£<br>-<br>-<br>-<br>5,000<br>-<br>5,000|2022<br>£<br>500,000<br>36,902<br>69,764<br>83,788<br>(5,620)|
|---|---|---|---|
||||684,834|



Page 21 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **NOTES TO THE ACCOUNTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

## **15 Funds (continued)** 

**Gospel Partners Fund** : funds set aside for the support of other gospel ministries. 

**Pastoral Care Fund** : for the support of members of the fellowship in sudden critical need. 

**Organ Fund** : towards the purchase of a new organ. 

**AV Fund** : towards future audio-visual improvements 

**Workspace Fund** : donation received towards the church remodelling. 

**Sound & Video Fund** : donation received towards AV equipment. 

**Diocesan Energy Grant Fund** : grant received from the diocese towards energy costs. 

## **16 Transactions with related parties** 

During the year the charity: 

- a) received donations totalling £35,661 (2022: £33,371) from related parties (which includes members of the PCC, any other members of key management and anyone closely connected to them). 

- b) paid expenses totalling £700 (2022: £nil) were reimbursed to Chris Hall who is a member of the PCC to cover transport costs while working for the Charity remotely. 

During the year the charity also made the following payments to, or for, related parties: 

- c) Ronnie Baba, who is a member of the PCC received a grant totalling £1,000 (2022: £nil) from the Pastoral Care "In Common" Fund. 

- d) paid £4,500 (2022: £nil) to EliteSkill Limited for repairs and improvements to the church hall toilets. Ronnie Baba, who is a member of the PCC is a a director and shareholder of EliteSkill Limited. 

- e) donations totalling £5,196 (2022: £nil) were paid during the year to Camp XL, registered charity number 1112693, of which Jeremy Smith, a member of the PCC is a trustee. 

Except as disclosed in note 8 'Analysis of staff costs', there have been no other transactions with related parties during the year. 

Page 22 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW'S WIMBLEDON** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES** 

## **FOR THE YEAR ENDED 31 DECEMBER 2023** 

|Note<br>**INCOME AND ENDOWMENTS FROM:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Investments<br>5<br>**Total income and endowments**<br>**EXPENDITURE ON:**<br>Charitable activities:<br>6<br>**Total Expenditure**<br>**Net gains/(losses) on investments**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>15<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**<br>15||General<br>2023<br>£<br>112,924<br>29,098<br>3,384<br>145,406<br>107,158<br>107,158<br>6,716<br>44,964<br>(27,460)<br>17,504<br>660,904<br>678,407<br>Unrestric|Unrestric|Designated<br>2023<br>£<br>-<br>-<br>-<br>-<br>2,319<br>2,319<br>-<br>(2,319)<br>27,460<br>25,141<br>18,930<br>44,071<br>ted funds|Restricted<br>2023<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,000<br>5,000|Total<br>2023<br>£<br>112,924<br>29,098<br>3,384<br>145,406<br>109,477<br>109,477<br>6,716<br>42,645<br>-<br>42,645<br>684,834<br>727,478|||General<br>2022<br>£<br>99,980<br>33,827<br>2,090<br>135,897<br>90,202<br>90,202<br>(9,087)<br>36,608<br>(5,250)<br>31,358<br>629,546<br>660,904<br>Unrestric|Unrestric|Designated<br>2022<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,250<br>5,250<br>13,680<br>18,930<br>ted funds|Restricted<br>2022<br>£<br>1,400<br>-<br>-<br>1,400<br>1,464<br>1,464<br>(64)<br>-<br>(64)<br>5,064<br>5,000|Total<br>2022<br>£<br>101,380<br>33,827<br>2,090<br>137,297<br>91,666<br>91,666<br>(9,087)<br>36,544<br>-<br>36,544<br>648,290<br>684,834|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|



Page 23 




Sign up to ChurchSuite to receive our regular communication 


Sign up to financially contribute to the life of our church 


Thank you to all who give so much **time** , **talent** and **energy** to the sustaining of our church fellowship. To name a few would be an incredibly long list - we are a **whole** body made up of our **individual** parts. 

As a church, we exist because of our **commitment** to one another in building our **kingdom focus** and **Gospel culture** . 

Lets’s continue together - Disciples leaning on God through **Prayer** , discovering God in **each other** , digging deeper into His **word** , and being led by His Spirit in **mission** . 

For all general communication: admin@standrewswimbledon.com Santhosh Thomas: vicar@standrewswimbledon.com Charlie Lamont: charlie@standrewswimbledon.com Church Wardens: wardens@standrewswimbledon.com Safeguarding: safeguarding@standrewswimbledon.com