REGISTERED CHARITY NUMBER: 1127405
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
Clifton-Crick Sharp & Co. Ltd Chartered Accountants 40 High Street Pershore Worcestershire WR10 1DP
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
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|Reference|and|Administrative|Details|1|to|2|
|Report|of the|Trustees|3|to|6%|
|Independent|Examiner's|Report|7|
|Statement|of Financial|Activities|8|
|Balance|Sheet|9|
|Notes|to|the|Financial|Statements|10|to|20|
|Detailed|Statement|of Financial|Activities|21|to|23|
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THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023
Incumbent Reverend Canon Sarah Dangerfield
Trustees Mark Blackwell Meredith Debenham Elizabeth Gardner Peter Harris (deceased 29 May 2023) Julian Hawley Susan Hiscocks Carol Oldfield Laurence Orchard Martin Ounsted Alison Sandham Celia Willis Jain Summerfield (appointed 26 March 2023)
N
Secretary Carole Oliver (Co-opted)
Churches St John the Baptist, Fladbury St Thomas, Lower Moor St Anne, Wyre Piddle St Michael, Cropthorne St John the Evangelist, Charlton
Parish Office Building 96 Springhill Farm Salter's Lane Lower Moor Worcestershire WR1O0 2PE
Charity Registration Number 1127405
Bankers Lloyds Bank ple Blackheath branch 153 High Street Rowley Regis B65 DEB
Independent Examiner _ Clifton-Crick Sharp & Co Ltd 40 High Street Pershore WRI1O IDP
Management Team
Reverend Canon Sarah Dangerfield, Priest-in-Charge Meredith Debenham, Church Warden Celia Willis, Church Warden Susan Hiscocks, Lay Reader Mark Blackwell, Elected Member
Elizabeth Gardner, Deanery Synod Representative 2022/23 and Elected Member 2023/24 (appointed 26 March 2023) Page 1
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023
Alison Sandham, Deanery Synod Representative 2022/23 and 2023/24 Julian Hawley, Elected Member 2022/23 and 2023/24
Carol Oldfield, Elected Member 2022/23 and 2023/24 Martin Ounsted, Elected Member 2022/23 and 2023/24 Carole Oliver, (Secretary) Other Member 2022/23 and 2023/24 Laurence Orchard (Treasurer), Other Member 2022/23 and 2023/24 Jain Summerfield, Elected Member 2023/24
Peter Harris, Elected Member 2022/23 and 2023/24 (deceased May 2023)
Reverend Canon Sarah Dangerfield, Standing Committee 2022/23 and 2023/24 Meredith Debenham, Standing Committee 2022/23 and 2023/24 Laurence Orchard, Standing Committee 2022/23 and 2023/24 Alison Sandham, Standing Committee 2022/23 and 2023/24 . Celia Willis, Standing Committee 2022/23 and 2023/24
Elizabeth Gardner, Deputy Church Warden 2022/23 and 2023/24 Peter Harris, Deputy Church Warden 2022/23 (deceased 29 May 2023) Wendy Malkinson, Deputy Church Warden 2022/23 and 2023/24 Carol Martin, Deputy Church Warden 2022/23 and 2023/24 Martin Ounsted, Deputy Church Warden 2022/23 and 2023/24 Julian Hawley, Acting Church Warden 2022/23 and 2023/24 Susan Hiscocks, Acting Church Warden 2022/23 and 2023/24
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THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
ACHIEVEMENT AND PERFORMANCE
Fabric Report
During the course of the year 2023 a number of items of maintenance works have been completed. At Fladbury Church this included the completion of the work to secure the loose stone pinnacle on the SW corner of the tower together with work to the roof timbers on the inside east elevation of the belfry, the fitting of the loft access to the vestry, the repair of the stone copings above the tower entrance door, the replacement of a section of flooring adjacent to the tomb room and various minor electrical works. Other minor works were carried out at the churches at Charlton, Wyre and Cropthorne. At the end of the year Buzz Electrical of Evesham carried out planned Electrical Inspections at all 5 churches, certain remedial works concerning electrical items were completed and further necessary replacement of cabling work will be completed during this coming February. The Church Architect is due to carry out Quinquennial Inspections also during February 2024.
Patrick Palmer
Safeguarding responsibilities 2022-2023
The PCC is aware of and is committed to its duty to have due regard to House of Bishop's guidance on safeguarding children and vulnerable adults. The PCC uses the Dashboard tool provided in the Diocese for ongoing self-audit to seek to ensure it fulfils that duty. The dashboard monitors compliance and generates a safeguarding action plan which is regularly reviewed by the PCC. The PCC follows the Church of England guidance on Promoting a Safer Church, Safer Recruitment and People Management and Social Media guidelines, and has policies in place for Safeguarding, Recruitment of Ex-offenders, and DBS application handling and storage. Churchwardens and all those working with children and vulnerable adults are appointed using the Safer Recruitment guidance and Disclosure and Barring Service. The Parish Safeguarding Representative working with the Priest-in-Charge and the PCC oversees the schedule of Safeguarding training required and provided by the diocese for all new and existing individuals who work with children and vulnerable adults. The Parish Safeguarding Handbook has been adopted. This encompasses key safeguarding responsibilities along with useful links and practical advice, further supplemented by Safer Environment and Activities practice Guidance issued in October 2019. Hard copies of the Handbook are available in every church and safeguarding posters are displayed with useful contact details. The PCC has procedures in place to follow Guidance on Responding to Safeguarding Concerns or Allegations that relate to Children, Young people or Vulnerable Adults and on Responding Well to Domestic Abuse. A referral form for reporting any safeguarding concerns directly is available on the diocesan website with paper copy also available in churches. It is for initial contact and can be sent to the safeguarding team email address for early response. The PCC has passed a Delegation Resolution to provide for the responsibility for any safeguarding Serious Incident to be reported to the Charity Commission, to enable scrutiny to confirm appropriate safeguarding procedures and responses are in place, and for sharing relevant information to protect others. Jean Ounsted ,
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THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
FINANCIAL REVIEW
The Treasurer’s Report Church attendance
There were 115 parishioners on the Parish Electoral Roll in 2023.
The average attendance in churches across the parish when services were held was 99.
Charitable fundraising
Special Collections and Funeral Collections £3,694
(Friend of the Holy Land, DEC Appeal, Pershore Food Bank, Farm Africa, Acorn Children's Hospital, West Mercia Womans Aid, Evesham Vale Welcomes refugees) x
Christian Aid Week £1,307
Charitable fundraising in 2023 totalling £5,001
Sub group financial contributions
With the re-establishment of the Cropthorne and Fladbury Walkabouts and the Charlton Fair, contributions from these events to the Parish amounted to £14,325 (2022 - £14,243). Statutory and other fees earned from weddings and funerals amounted to £8,056 (2022 - £12,322)
Other Fundraising activities raised £4,193 (2022 - £2,631) from the inaugural Fladbury Prom concert, quizzes and other collections for various Church Funds.
Financial Review
The Parish had a surplus of income over expenditure before investment revaluations of £1,831 (2022 - £22,653 surplus) but it should be noted that it did not pay its Ministry Share in full. We were able to contribute £54,595 (2022 - £48,320) by way of Ministry Share out of the £75,856 which the Diocese originally requested. Our Parish Share for 2024 will be £79,649 (an increase of £3,793). Affordability and the impact it may have on clergy resourcing is still a major concern.
The surplus was mainly due to the contributions from the various Walkabouts and fund-raising which are however attributed to restricted funds and therefore not available for covering general expenditure. The balance of unrestricted funds at 31 December was
£22,538 (2022 - £18,387). The reduction in surplus was principally due to the increase in contribution to Ministry Share noted above (£6,275), an increase in church repairs following the storm damage in 2022 (£5,841) and an increase in electricity costs (£6,612).
Our investment funds performed in line with the upturn in the stock markets, and closed at £273,590 (2022 - £252,125), an increase in value of £21,465. We remain satisfied that these funds are invested in the right place as we received an income of £7,529 (2022 -
£7,504) from these investments (3% of opening value), which is a satisfactory return compared to percentage incomes available from safe deposits and given that these are invested via the Church Commissioners in Ethical Investments.
Our core planned giving has increased to £56,636 (2022 - £53,614 (as adjusted)). We thank everyone who continues to respond to our appeal for support and are looking at ways to increase this further.
Looking at 2024, we have a number of areas of known increased cost: Ministry Share, Quinquennial Examination, Church Repairs and Churchyard Maintenance. Repairs to the Fladbury church tower which were ongoing in December 2022 were completed in 2023 at a cost of just under £4,000. There should be a reduction in electricity costs in 2024 as the 2023 numbers included a catch-up of undercharges from the previous year of just under £2,500. With the installation of smart meters in each of the churches in the Parish, we will be able to monitor costs more precisely.
Page 4
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
Parish Giving Scheme (PGS)
We have continued to promote the PGS, sponsored by Worcester Diocese, which enables us to collect regular giving by Direct Debit rather than by Standing Order. It is fully guaranteed under the Direct Debit Guarantee scheme and professionally managed under the control of Gloucester Diocese, and has been introduced successfully in many other Diocese around the country
There are many benefits all round with this scheme, including much quicker recovery of Gift Aid, improved cash flow and the opportunity to keep our income inflation. linked.
48 (2022 - 48) of our donors have now moved from Standing Orders to the PGS. If you are not a member of the Parish Giving Scheme, please, please join it and make a regular donation through the scheme. If you are already giving through envelopes or by Standing Order, please consider joining the PGS as it dramatically reduces our workload in Finance and also helps significantly with forecasting our income.
Banking
Our cash position is satisfactory with £77,999 in hand of which £60,573 is held at CAF Bank on behalf of the restricted funds. Our day to day banking is with Lloyds Bank which continues to prove us with free banking. As mentioned last year, there is a strong momentum within the banks to introduce charges (even for so called free accounts) for any transactions that are not online or computerised and I continue to urge any donors to consider moving from using the envelopes for cash or cheques and instead discuss with our Gift Aid Officer John Allsop) about going onto the Parish Giving Direct Debit scheme. Additionally, with the closure of bank branches in the area, the paying-in of cash and cheques is becoming ever more problematic.
Financial Summary
As at 31 December 2023 the total net value of our funds stood at £349,776 (2022 - £324,231) We have the following in Church specific Fabric funds £41,808 (2022 - £38,828) for St. Anne (Wyre Piddle)
£1,483 (2022 - £1,195) for St. John the Evangelist (Charlton)
£89,893 (2022 - £87,868) for St. Michael (Cropthorne)
£29,015 (2022 - £21,509) for St. John the Baptist (Fladbury)
£1,531 (2022 - £2,205) for St. Thomas (Lower Moor)
During the year, the E.E.Meakins Restricted Fund for Cropthorne Churchyard which was valued at £2,250 at 31 December 2022 was liquidated and the proceeds used to purchase a mower for Cropthorne churchyard at a cost of £2,250.
Associated Charities and Funds
The Eleanor Gange Trust (an endowment fund) is now valued at £68,750 (2022 - £62,791). It raised £1,879 (2022 - £1,869) in dividends which was all used for Fladbury Churchyard maintenance as required by the Trust. As noted last year, the dividend income from the Eleanor Gange trust has been the main source of income for the maintenance of Fladbury Churchyard, but the Churchyard maintenance costs have considerably exceeded this income in the last few years and the Fladbury Churchyard Maintenance fund has only £146 left in it. Unless the dividend income is supplemented by fund raising in the future, then we will not be able to maintain Fladbury Churchyard at the same level in the future. A similar situation arises with Cropthorne Churchyard maintenance where the fund has only £140 left in it. The Eleanor Gange Trust, with the Charities Commission permission, has been attached to the Parish Charity (1127405) and its accounts are no longer published separately.
Parish Share
In the year, we paid £54,595 out of the £75,856 we were asked for. This represents 72% achievement. We are intending to maintain our level of contribution in 2024.
Page 5
| THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
The Diocese is particularly grateful for our contribution, as all parishes were hard put to meet Parish Share this year because of the continuing fall-out from the Pandemic and the loss of income resulting from fewer churchgoers.
Reserves Policy
The PCC does not currently have any free undesignated reserves. Should any unrestricted surplus arise in a period, the PCC would designate that such funds be directed to the Fabric Fund, for repair and maintenance purposes.
Investment Policy
All of the endowment and some of the restricted funds are held in CBF Church of England Funds.
Any cash held over and above day to day funding requirements is deposited into the CBF Church of England Deposit Fund, from where it can be drawn down as and when necessary.
Thanks
I would like to thank Andrew Hughes who does a great job as book-keeper and I am indebted to him for his efforts in ensuring that the accounts are kept up to date.
I would also like to thank all the other people who contributed to Finance, looking after weddings and funerals, collections, maintenance and fabric works, fund-raising activities and much more.
Gus Orchard
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Approved by order of the board of trustees on hed7-4 Tid~=~=#85 Pod5)“Tove and signed on its behalf by:
Trustee
Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
Independent examiner's report to the trustees of The Parochial Church Council of the Parish of Fladbury, Hill & Moor, Wyre Piddle Cropthorne and Charlton
I report to the charity trustees on my examination of the accounts of The Parochial Church Council of the Parish of Fladbury, Hill & Moor, Wyre Piddle Cropthorne and Charlton (the Trust) for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
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.
Meinir Bird
Clifton-Crick Sharp & Co. Ltd
Chartered Accountants 40 High Street Pershore Worcestershire WR1O IDP Date: Ada 3 A Chet
Page 7
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 31.12.23 | 31.12.22 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |||
| funds | funds | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | = | ||
| INCOME AND | |||||||
| ENDOWMENTS FROM | |||||||
| Donations and legacies | 2 | 70,691 | 10,194 | - | 80,885 | 75,440 | |
| Charitable activities | 3 | ||||||
| Charitable activities | 8,056 | - | - | 8,056 | 12,322 | ||
| Othertrading activities | 3 | 3,129 | 15,650 | - | 18,779 | 16,258 | |
| Investment income | 4 | 1,755 | 7,529 | . | - | 9,284 | 8,010 |
| Otherincome | - | - | - | - | 2,008 | ||
| Total | 83,631 | 33,373 | - | 117,004 | 114,038 | ||
| EXPENDITURE ON | |||||||
| Raising funds | 6 | 1,894 | 6 | - | 1,900 | 1,464 | |
| Charitable activities | |||||||
| Charitable activities | 89,565 | 23,708 | - | 113,273 | 88,367 | ||
| Other | - | - | - | - | 1,554 | ||
| Total | 91,459 | 23,714 | - | 115,173 | 91,385 | ||
| Net gains/(losses) on | |||||||
| investments | - | 17,754 | 5,960 | 23,714 | (33,471) | ||
| NET | |||||||
| INCOME/(EXPENDITURE) | (7,828) | 27,413 | 5,960 | 25,545 | (10,818) | ||
| Transfers between funds | 14 | 11,979 | 61,046 | (73,025) | - | - | |
| Netmovement in funds | 4,151 | 88,459 | (67,065) | 25,545 | (10,818) | ||
| RECONCILIATION OF | |||||||
| FUNDS | |||||||
| Total funds brought forward | 18,387 | 170,029 | 135,815 | 324,231 | 335,049 | ||
| TOTAL FUNDS CARRIED | |||||||
| FORWARD | 22,538 | 258,488 | 68,750 | 349,776 | 324,231 |
The notes form part of these financial statements
Page 8
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
BALANCE SHEET
31 DECEMBER 2023
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||||||||||
|---|---|---|---|---|---|---|---|---|
|31.12.23|31.12.22|
|Unrestricted|Restricted|Endowment|Total|Total|
|funds|funds|funds|funds|funds|
|Notes|so|a|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|11|-|20|-|20|20|
|Investments|12|-|204,839|68,750|273,589|252,125|
|-|204,859|68,750|273,609|252,145|
|CURRENT|ASSETS|
|Cash|at bank|and|in hand|22,538|55,461|-|77,999|73,586|
|CREDITORS|
|Amounts|falling|due|within|one|
|year|13|-|(1,832)|-|(1,832)|(1,500)|
|NET CURRENT ASSETS|22,538|53,629|-|76,167|72,086|
|TOTAL|ASSETS|LESS|
|CURRENT|LIABILITIES|22,538|258,488|68,750|349,776|324,231|
|NET ASSETS|22,538|258,488|68,750|349,776|324,231|
|FUNDS|14|
|Unrestricted|funds|22,538|18,387|
|Restricted|funds|258,488|170,029|
|Endowment funds|68,750|135,815|
|TOTAL FUNDS|349,776|324,231|
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The financial statements were approved by the Board of Trustees and authorised for issue on Ademdc eb att... and were signed on its behalf by:
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|| A
IX Jiatkn_2/7
Trustee
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The notes form part of these financial statements
Page 9
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. The Parochial Church Council of the Ecclesiastical Parish of Fladbury, Hill and Moor, Wyre Piddle, Cropthorne and Charlton meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Gift aid
Income tax recoverable on donations is recognised when the donation is recognised.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Rental income from the letting of Church premises is recognised when the rental is due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. Accruals below £5,000 are not provided for. Expenditure includes any irrecoverable VAT. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
The diocesan quota or parish share is accounted for when payable. In the event of any quota remaining unpaid at 31 December, it shall be provided for in the financial statements if a legal or constructive liability exists, if it is probable that an outflow of resources will be required to settle the liability, and a reliable estimate can be made of the amount.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees's meetings and reimbursed expenses.
Page 10
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
- ACCOUNTING POLICIES- continued
Tangible fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Consecrated land and beneficed property is excluded from the financial statements by section 10 of the Charities Act 2011.
No value is placed on movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable Church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Freehold land | No depreciation |
| Otherfixtures,fittingsandofficeequipment | 25%reducingbalance |
Fixed asset investments
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
Taxation
The charity is exempt from tax on its charitable activities.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 11
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
| pe | DONATIONS AND LEGACIES | |||
|---|---|---|---|---|
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Gift aid - bank | 17,873 | 17,687 | ||
| Gift aid - envelopes | 2,403 | 2,016 | ||
| Other planned giving | 36,362 | 33,908 | ||
| Loose plate collections | 6,351 | 4,555 | ||
| Recurring Grants | 2,417 | 1,586 | ||
| Giving through church boxes | 728 | 499 | ||
| One-offgift aid donations | 150 | 1,115 | ||
| One-offnon Gift Aid donations | 2,190 | 950 | ||
| Tax recoverable on gift aid | 5,642 | 4,516 | ||
| Legacies | x | - | 5,000 | |
| Other funds generated | - | 2,287 | ||
| Rummage sales | 257 | 438 | ||
| Donations appeals etc | 6,512 | 883 | ||
| 80,885 | 75,440 | |||
| 3. | OTHERTRADINGACTIVITIES | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Fundraising activities/social | 4,454 | 3,015 | ||
| Income from walkabouts | 14,325 | 13,243 | ||
| 18,779 | 16,258 | |||
| 4. | INVESTMENT INCOME | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Rents received | 106 | - | ||
| Dividends received | 7,529 | 7,504 | ||
| Bank& building society interest | 1,649 | 506 | ||
| 9,284 | 8,010 |
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continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
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||||||||
|---|---|---|---|---|---|---|
|5.|INCOME FROM|CHARITABLE|ACTIVITIES|
|31.12.23|31.12.22|
|Activity|£|£|
|Statutory|fees|for weddings|
|and|funerals|Charitable|activities|8,056|11,277|
|Extra|fees|for weddings|and|
|funerals|Charitable|activities|-|1,045|
|8,056|12,322|
|6.|RAISING|FUNDS|
|Other|trading|activities|
|31.12.23|31.12.22|
|£|£|
|Fees paid|to|fundraisers|306|290|
|Costs|of fetes|&|other|events|108|173|
|Sundry|expenses|1,486|1,001|
|1,900|1,464|
|7.|INDEPENDENT|EXAMINER|
|31.12.23|31.12.22|
|£|£|
|Independent|examiners|fee|1,500|1,554|
|8.|TRUSTEES'|REMUNERATION AND BENEFITS|
----- End of picture text -----
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees’ expenses
During the year the charity made the following transactions with trustees: Reverend Sarah Dangerfield £802 (2022: £844) of expenses were reimbursed to Reverend Sarah Dangerfield during the year.
Reimbursed expenses comprise £217 (2022: £38) travel and subsistence, £468 (2022: £420) telephone and £117 stationery (2022: £386).
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any other benefits from the charity during the year.
Page 13
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
- STAFF COSTS
| 9. | STAFF COSTS | ||||
|---|---|---|---|---|---|
| 31.12.23 | 31.12.22 | ||||
| £ | £ | ||||
| Wages and salaries | 2,379 | 2,572 | |||
| 2,379 | 2572 | ||||
| The average monthlynumberofemployees during the yearwas as follows: | |||||
| 31.12.23 | 31.12.22 | ||||
| Parish administrator | 1 | I | |||
| No employees received emoluments in excess of£60,000. | |||||
| 10. | COMPARATIVES FORTHE STATEMENT | OFFINANCIAL ACTIVITIES | |||
| Unrestricted | Restricted | Endowment | Total | ||
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| INCOMEANDENDOWMENTS FROM | |||||
| Donations andlegacies | 66,483 | 8,957 | - | 75,440 | |
| Charitable activities | |||||
| Charitable activities | 12,322 | - | - | 12,322 | |
| Other trading activities | 623 | 15,635 | - | 16,258 | |
| Investment income | 506 | 7,504 | - | 8,010 | |
| Other income | - | 2,008 | - | 2,008 | |
| Total | 79,934 | 34,104 | - | 114,038 | |
| EXPENDITURE ON | |||||
| Raising funds | 1,464 | - | - | 1,464 | |
| Charitable activities | |||||
| Charitable activities | 78,909 | 9,458 | - | 88,367 | |
| Other | 1,554 | - | - | 1,554 | |
| Total | 81,927 | 9,458 | - | 91,385 | |
| Net gains/(losses) on investments | - | (15,439) | (18,032) | (33,471) | |
| NETINCOME/(EXPENDITURE) | (1,993) | 9,207 | (18,032) | (10,818) | |
| Transfers between funds | Spon | (5,522) | - | - | |
| Netmovement in funds | 3,529 | 3,685 | (18,032) | (10,818) | |
| RECONCILIATION OF FUNDS | |||||
| Totalfundsbroughtforward | 14,858 | 166,344 | 153,847 | 335,049 |
Page 14
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 10. | COMPARATIVES FORTHE STATEMENT | OFFINANCIAL | ACTIVITIES - continued | ACTIVITIES - continued | ACTIVITIES - continued | ACTIVITIES - continued | |
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | ||||
| funds | funds | funds | funds | ||||
| £ | £ | £ | £ | ||||
| TOTALFUNDS CARRIEDFORWARD | 18,387 | 170,029 | 135,815 | 324,231 | |||
| 11. | TANGIBLEFIXED ASSETS | ||||||
| Fixtures | |||||||
| Freehold | Plant | and | and | ||||
| property | machinery | fittings | Totals | ||||
| £ | - | £ | £ | £ | |||
| COST | |||||||
| At | January2023 and 31 December2023 | 20 | 10,302 | 7,055 | |||
| DEPRECIATION | |||||||
| At 1 January2023 and 31 December2023 | - | 10,302 | 7,055 | 17,357 | |||
| NETBOOKVALUE | |||||||
| At 31 December 2023 | 20 | - | - | 20 | |||
| At 31 December 2022 | 20 | - | - | 20 | |||
| 12; | FIXED ASSET INVESTMENTS | ||||||
| Listed | |||||||
| investments | |||||||
| £ | |||||||
| MARKETVALUE | |||||||
| At | January 2023 | ||||||
| Disposals | (2,250) | ||||||
| Revaluations | 23,714 | ||||||
| At 31 December2023 | 273,589 | ||||||
| NETBOOKVALUE | |||||||
| At 31 December2023 | 273,589 | ||||||
| At 31 December 2022 | 252,125 | ||||||
| There were no investment assets outside the UK. | |||||||
| Cost or valuation at 31 December2023 is represented by: | |||||||
| , | |||||||
| Listed | |||||||
| investments | |||||||
| £ | |||||||
| Valuation in2021 | 35,411 | ||||||
| Valuation in 2022 | (33,472) | ||||||
| Valuation in2023 | 23,714 | ||||||
| Cost | 247,936 | ||||||
| 273,589 |
Page 15
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
12. FIXED ASSET INVESTMENTS- continued
If fixed asset investments had not been revalued they would have been included at the following historical cost:
| 31.12.23 | 31.12.22 | |||
|---|---|---|---|---|
| £ | £ | |||
| Cost | 247,936 | 250,186 | ||
| 13. | CREDITORS: AMOUNTS FALLINGDUE WITHIN ONEYEAR | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Accruedexpenses | . | 1,832 | 1,500 |
Page 16
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 14. | MOVEMENT INFUNDS | ||||
|---|---|---|---|---|---|
| Net | Transfers | ||||
| movement | between | At | |||
| At 1.1.23 | infunds | funds | 31.12.23 | ||
| 5 | £ | £ | £ | ||
| Unrestricted funds | |||||
| General fund | 13,387 | (11,700) | (160) | 1,527 | |
| CropthorneWalkaboutFloat | 2,000 | - | - | 2,000 | |
| Fladbury Walkabout Float | 3,000 | - | - | 3,000 | |
| Cropthorne ToiletFund | - | 3,872 | 12,139 | 16,011 | |
| 18,387 | (7,828) | 11,979 | 22,538 | ||
| Restricted funds | x | ||||
| Bell Tower | 3,067 | (453) | 160 | 2,774 | |
| Wyre Piddle (churchyard) | 13,067 | 1,103 | - | 14,170 | |
| WyrePiddle (Fabric) | 38,828 | 2,980 | - | 41,808 | |
| Charlton (Fabric) | 1,195 | 288 | - | 1,483 | |
| Cookson Bequest (School Treats) | 1,360 | - | - | 1,360 | |
| Cropthorne (Churchyard) | 828 | (2,938) | 2,250 | 140 | |
| Cropthorne (Fabric) | 87,868 | 13,865 | (12,139) | 89,594 | |
| Fladbury (Churchyard) | 15 | 131 | - | 146 | |
| Moor ( Fabric) | 2,205 | (674) | - | 1,531 | |
| Fladbury (Fabric) | 21,509 | 7,506 | - | 29,015 | |
| Agency Collection | 87 | d,111) | - | (1,024) | |
| Legacy ofEM Jarvis (Wyre Piddle | |||||
| Churchyard) | - | 2,330 | 24,548 | 26,878 | |
| MissNRMeakins Bequest ( Cropthorne | |||||
| Fabric) | - | 2,645 | 27,872 | 30,517 | |
| Slaughter Bequest ( Cropthorne Upkeep) | - | 1,741 | 18,355 | 20,096 | |
| 170,029 | 27,413 | 61,046 | 258,488 | ||
| Endowment funds | |||||
| Legacy ofEEMeakins ( Cropthorne | |||||
| Churchyard) | 2,250 | - | (2,250) | - | |
| The Eleanor Gange Trust ( Fladbury | |||||
| Churchyard) | 62,790 | 5,960 | - | 68,750 | |
| Legacy ofMrsEM Jarvis ( Wyre Piddle | |||||
| Churchyard) | 24,548 | - | (24,548) | - | |
| MissNRMeakins Bequest (Cropthorne | |||||
| Fabric) | 27,872 | - | (27,872) | - | |
| Slaughter Bequest ( Cropthorne Upkeep) | 18,355 | - | (18,355) | - | |
| 135,815 | 5,960 | (73,025) | 68,750 | ||
| TOTALFUNDS | 324,231 | 25,545 | - | 349,776 |
Page 17
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
14. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 79,759 | (91,459) | - | (11,700) |
| Cropthorne ToiletFund | 3,872 | - | - | 3,872 |
| 83,631 | (91,459) | - | (7,828) | |
| Restricted funds | . | |||
| Bell Tower | 316 | (769) | - | (453) |
| Wyre Piddle (churchyard) | 1,564 | (1,510) | 1,049 | 1,103 |
| Wyre Piddle (Fabric) | 1,159 | (1,065) | 2,886 | 2,980 |
| Charlton (Fabric) | 1,346 | (1,058) | - | 288 |
| Cropthorne (Churchyard) | 1,633 | (4,571) | - | (2,938) |
| Cropthorne (Fabric) | 8,099 | (1,337) | 7,103 | 13,865 |
| Fladbury (Churchyard) | 2,854 | (2,723) | - | 131 |
| Moor( Fabric) | - | (674) | - | (674) |
| Fladbury (Fabric) | 16,402 | (8,896) | - | 7,506 |
| Agency Collection | - | (1,111) | - | d,111) |
| Legacy ofEM Jarvis (Wyre Piddle | ||||
| Churchyard) | - | - | 2,330 | 2,330 |
| MissNRMeakins Bequest ( Cropthorne | ||||
| Fabric) | - | - | 2,645 | 2,645 |
| SlaughterBequest ( Cropthorne Upkeep) | - | - | 1,741 | 1,741 |
| 33,373 | (23,714) | 17,754 | 27,413 | |
| Endowment funds | ||||
| TheEleanor Gange Trust ( Fladbury | ||||
| Churchyard) | - | - | 5,960 | 5,960 |
| TOTALFUNDS | 117,004 | (115,173) | 23,714 | 25,545 |
Page 18
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
14. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
| Net | Transfers | |||
|---|---|---|---|---|
| movement | between | At | ||
| At 1.1.22 | infunds | funds | 31.12.22 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 9,858 | (1,993) | 5,522 | 13,387 |
| CropthorneWalkaboutFloat | 2,000 | - | - | 2,000 |
| Fladbury Walkabout Float | 3,000 | - | - | 3,000 |
| 14,858 | (1,993) | 5,522 | 18,387 | |
| Restricted funds | ||||
| Bell Tower | L712 | 1,355 | - | 3,067 |
| Wyre Piddle (churchyard) | 14,973 | (696) | (1,210) | 13,067 |
| Wyre Piddle (Fabric) | 41,564 | (2,736) | - | 38,828 |
| Charlton (Fabric) | 317 | 878 | - | 1,195 |
| Cookson Bequest (School Treats) | 1,360 | - | - | 1,360 |
| Cropthorne (Churchyard) | 1,047 | 1,406 | (1,625) | 828 |
| Cropthorne (Fabric) | 90,923 | (3,055) | - | 87,868 |
| Fladbury (Churchyard) | 15 | 2,687 | (2,687) | 15 |
| Moor ( Fabric) | 2,308 | (103) | - | 2,205 |
| Fladbury (Fabric) | 12,125 | 9,384 | - | 21,509 |
| Agency Collection | - | 87 | - | 87 |
| 166,344 | 9,207 | (5,522) | 170,029 | |
| Endowment funds | ||||
| Legacy ofEEMeakins ( Cropthorne | ||||
| Churchyard) | 2,549 | (299) | - | 2,250 |
| The EleanorGange Trust ( Fladbury | ||||
| Churchyard) | 71,126 | (8,336) | - | 62,790 |
| Legacy ofMrs EM Jarvis ( Wyre Piddle | ||||
| Churchyard) | 27,807 | (3,259) | - | 24,548 |
| MissNRMeakins Bequest (Cropthorne | ||||
| Fabric) | 31,572 | (3,700) | - | 27,872 |
| SlaughterBequest ( Cropthorne Upkeep) | 20,793 | (2,438) | - | 18,355 |
| 153,847 | (18,032) | - | 135,815 | |
| TOTALFUNDS | 335,049 | (10,818) | - | 324,231 |
Page 19
continued...
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Resources | Gains and | Movement | |
|---|---|---|---|---|---|
| resources | expended | losses | in funds | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General fund | 79,934 | (81,927) | - | (1,993) | |
| Restricted funds | |||||
| Bell Tower | 1,983 | (628) | - | 1,355 | |
| WyrePiddle (churchyard) | 1,059 | . | (288) | (1,467) | (696) |
| Wyre Piddle (Fabric) | 2,449 | (1,148) | (4,037) | (2,736) | |
| Charlton (Fabric) | 1,460 | (582) | - | 878 | |
| Cropthorne (Churchyard) | 1,690 | (284) | - | 1,406 | |
| Cropthorne (Fabric) | 7,982 | (1,102) | (9,935) | (3,055) | |
| Fladbury (Churchyard) | 3,319 | (632) | - | 2,687 | |
| Moor ( Fabric) | 95 | (198) | - | (103) | |
| Fladbury (Fabric) | 14,067 | (4,683 ) | - | 9,384 | |
| Agency Collection | - | 87 | - | 87 | |
| 34,104 | (9,458) | (15,439) | 9,207 | ||
| Endowment funds | |||||
| Legacy ofE E Meakins ( Cropthorne | |||||
| Churchyard) | - | - | (299) | (299) | |
| The EleanorGange Trust ( Fladbury | |||||
| Churchyard) | - | - | (8,336) | (8,336) | |
| Legacy ofMrsE M Jarvis (Wyre Piddle | |||||
| Churchyard) | - | - | (3,259) | (3,259) | |
| MissNRMeakins Bequest (Cropthorne | |||||
| Fabric) | - | - | (3,700) | (3,700) | |
| SlaughterBequest ( Cropthorne Upkeep) | - | - | (2,438) | (2,438) | |
| - | - | (18,032) | (18,032) | ||
| TOTALFUNDS | 114,038 | (91,385) | (33,471) | (10,818) |
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 20
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|31.12.23|31.12.22|
|Unrestricted|Restricted|Endowment|Total|Total|
|funds|funds|funds|funds|funds|
|£|£|£|£|£|
|INCOME AND|ENDOWMENTS|
|Donations|and|legacies|
|Gift|aid|- bank|14,854|3,019|-|17,873|17,687|
|Gift|aid|-|envelopes|2,403|-|-|2,403|2,016|
|Other planned|giving|35,734|628|-|36,362|33,908|
|Loose|plate|collections|6,097|254|-|6,351|4,555|
|Recurring|Grants|2,417|-|-|2,417|1,586|
|Giving|through|church boxes|728|-|‘|-|728|499|
|One-off gift|aid|donations|150|-|-|150|1,115|
|One-off non|Gift Aid|donations|2,050|140|-|2,190|950|
|Tax|recoverable|on|gift|aid|5,642|-|-|5,642|4,516|
|Legacies|-|-|-|-|5,000|
|Other|funds|generated|-|-|-|-|2,287|
|Rummage|sales|8|249|-|257|438|
|Donations|appeals|etc|608|5,904|-|6,512|883|
|70,691|10,194|-|80,885|75,440|
|Other|trading|activities|
|Fundraising|activities/social|3,129|1,325|-|4,454|3,015|
|Income|from|walkabouts|-|14,325|-|14,325|13,243|
|3,129|15,650|-|18,779|16,258|
|Investment|income|
|Rents|received|106|-|-|106|-|
|Dividends|received|-|7,529|-|7,529|7,504|
|Bank &|building|society|interest|1,649|-|-|1,649|506|
|1,755|7,529|-|9,284|8,010|
|Charitable|activities|
|Statutory|fees|for weddings|and|
|funerals|8,056|-|-|8,056|11,277|
|Extra|fees|for weddings|and|
|funerals|~|-|-|-|1,045|
|8,056|-|-|8,056|12,322|
|Other|income|
|Gain|on|sale|of tangible|fixed|
|assets|-|-|-|-|25|
|Misc|-|holding|account|-|-|-|-|1,983|
|-|-|-|-|2,008|
|Total incoming|resources|83,631|33,373|-|117,004|114,038|
----- End of picture text -----
This page does not form part of the statutory financial statements
Page 21
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 31.12.23 | 31.12.22 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | ||
| funds | funds | funds | funds | funds | ||
| £ | £ | £ | £ | £ | ||
| EXPENDITURE | ||||||
| Other trading activities | ||||||
| Feespaidto fundraisers | 306 | - | - | 306 | 290 | |
| Costs offetes & other events | 108 | - | - | 108 | 173 | |
| Sundry expenses | 1,480 | 6 | - | 1,486 | 1,001 | |
| 1,894 | 6 | - | 1,900 | 1,464 | ||
| Charitable activities | ‘ | |||||
| Wages | 2,379 | - | - | 2,379 | 2,572 | |
| Church office -rent | 1,440 | - | - | 1,440 | 1,440 | |
| Insurance | 10,575 | - | - | 10,575 | 9,614 | |
| Churchrunning- electric | 8,471 | - | - | 8,471 | 1,859 | |
| Church office stationery | 266 | - | - | 266 | 62 | |
| Church office - website | 209 | - | - | 209 | 180 | |
| Organ/piano tuning | 182 | - | - | 182 | 448 | |
| Organist | 200 | - | - | 200 | 520 | |
| Deanery expenses (to be | ||||||
| reimbursedby diocese) | 858 | - | - | 858 | 1,204 | |
| Working expenses ofincumbent | 802 | - | - | 802 | 844 | |
| Subscriptions | 127 | - | - | 127 | 40 | |
| Junior church/Sunday School | - | - | - | - | 55 | |
| Licence Fees/Copyright | 655 | - | - | 655 | 910 | |
| Churchminor repairs | 326 | 9,365 | - | 9,691 | 3,839 | |
| Upkeep ofservices | 769 | - | - | 769 | 1,038 | |
| Upkeep of churchyard | 83 | 8,798 | - | 8,881 | 7,470 | |
| Visiting speakers/locums | 136 | - | - | 136 | 348 | |
| Cleaning | - | - | - | - | 143 | |
| Fire equipment& prevention | - | - | - | - | 711 | |
| Churchmajor repairs - structure | - | 3,993 | - | 3,993 | 3,186 | |
| Churchmajor repairs- internal | - | 971 | - | 971 | - | |
| Giving - overseas missionary | ||||||
| societies | 513 | - | - | 513 | 1,492 | |
| Giving - relief& development | ||||||
| agencies | 1,355 | - | - | 1,355 | 866 | |
| Giving -home secular of | ||||||
| charities | i | 1,827 | - | - | 1,827 | 353 |
| Ministry parish share etc. | 54,595 | - | - | 54,595 | 48,320 | |
| Churchrunning - oil | 1,226 | - | - | 1,226 | 853 | |
| Fees for supporting projects | 1,071 | 581 | - | 1,652 | - | |
| 88,065 | 23,708 | - | 111,773 | 88,367 | ||
| Support costs | ||||||
| Governance costs | ||||||
| Independentexaminersfee | 1,500 | - | - | 1,500 | 1,554 |
This page does not form part of the statutory financial statements
Page 22
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|31.12.23|31.12.22|
|Unrestricted|Restricted|Endowment|Total|Total|
|funds|funds|funds|funds|funds|
|£|£|£|i|£|
|Total|resources|expended|91,459|23,714|-|115,173|91,385|
|Net income|(7,828)|9,659|-|1,831|22,653|
----- End of picture text -----
This page does not form part of the statutory financial statements
Page 23