OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

Charity Registration Number: 01127647

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

CONTENTS

Pages
Legal and administrative information 1
Report of the Parochial Church Council 2 - 10
Independent examiner’s report 11
Receipts & Payments Account 12
Statement of Assets & Liabilities 13
Notes to the financial statements 14 - 17
_______

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

LEGAL AND ADMINISTRATIVE INFORMATION

Administrative Address

Old Road Frinton-on-Sea Essex C013 9BX

Phone

01255 679164

Email

office@stmarysfrinton.org

Website

www.stmarysfrinton.org

Charity Registration Number

1127647

Rector & PCC Chairman

Rev Donald Smith (until 7[th] January 2024)

Operations Manager

Mr Dominic Gardner

Church Treasurer

Mr Daniel Higgins

PCC Secretary

Mrs Denise Edmonds until December 2023 Dr Maggie Wilson

Bankers

Barclays Bank PLC Leicester LE872CA

Solicitors

Sparling, Benham and Brough, 13, Connaught Avenue, Frinton on Sea, Essex CO139HQ

Independent Examiner

Sarah Crispin ACA Stewardship 1 Lambs Passage London EC1Y 8AB

1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

The Church of St Mary Magdalene, the Parish Church of Frinton (known as ‘St Mary's’) is within the Deanery of St Osyth and the Diocese of Chelmsford. The Old Parish Church of St Mary the Virgin is situated in Connaught Avenue and is also licensed for services.

The Parochial Church Council (PCC) holds bank accounts (current and deposit) together with a higher interest earning Church of England (CCLA) deposit account. Our accountants carried out an independent examination of the accounts for the year ended 31 December 2022.

PCC members who have served since the Annual Parochial Church Meeting of April 2023 until the date this report was approved are:

St Mary's Parish Church, Frinton, PCC — May 2023/May 2024

Rector Rev Don Smith – Chairman (until 7[th] January 2024) Churchwardens Mr John Edmonds April -November 2023 Until APCM 2029 Mrs Heather Ursell Until APCM 2029 Elected annually Mr Peter Wood December 2023, until APCM 2025 Representatives on Mrs Frances Allen Until APCM 2024 St Osyth Deanery Mrs Chris Glasby Until APCM 2024 Synod Mrs Eddie McKay Until APCM 2024 if 201+ on Electoral Roll Mrs Cate Wilby Until APCM 2024 Children's & Families' Workers Yoyis Higgins Licensed Lay Ministers Mr Malcolm Bryden Dr Maggie Wilson Operations Manager Mr Dominic Gardner Treasurer Mr Daniel Higgins PCC Secretary Mrs Denise Edmonds (from 8[th] May to November 2023) Dr Maggie Wilson (from December 2023)

*All the above are ex-officio members of PCC

( and do not count towards a quorum, which is one third of those below)

1 Mrs Jo Bingham (Until November 2023)
2 Mrs Lesley Conley Until APCM 2024 or ’25 max
3 Mrs Lesley Cook Until APCM 2026 or ’29 max
4 Mrs Wendy Dyne Until APCM 2026 or ’29 max
5 Mr John Edmonds (Until November 2023)
6 Mr Andrew Fitch Until APCM 2025 max
7 Mrs Tricia Hamilton Until APCM 2024 or ‘27 max
8 Mrs Karen Hepworth Until APCM 2024 or ’27 max
9 Mr David Kidney Until APCM 2024 or ’27 max
9 Mrs Alison Murphy Until APCM 2024 or ’27 max
10 Dr John Tudor
 Until APCM 2026 or ’29 max
11 Mr David Wicks Until APCM 2026 or ’29 max
12 Mr David Willis Until April 2023

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

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

Structure, Governance, and Management

The PCC is a corporate body established by the Church of England. It operates under the Parochial Church Council Powers Measure. Following registration with the Charity Commission, PCC members serve as trustees of the charity. The day-to-day management of the PCC is with the Chairman and is also delegated to the Churchwardens. The method of election of PCC members is set out in the Church Representation Rules. All who attend the Church are encouraged to register on the Electoral Roll and are thereby eligible to stand for election to the PCC.

The PCC met six times in 2023. Copies of minutes from these meetings are now kept for inspection at the church reception desk. The PCC received reports from the Action Groups and these notes a are also available to read in the same file in reception. The Action Groups comprise both members of the PCC and of the congregation, to oversee the work of the church. In normal times, the groups meet with different frequencies, depending on their type of responsibilities, and report back regularly to the PCC. A summary of their 2023 activities follows later.

With over 200 on our Electoral Roll, St Mary’s had four representatives on the St Osyth Deanery Synod at the end of the year; Frances Allen, Chris Glasby, Eddie McKay, and Cate Wilby. Minutes and reports of the Deanery Synod meetings through-out the year were shared through PCC meetings, with Cate Wilby or the Rector clarifying as necessary.

Dominic Gardener keeps the electoral roll and he has sent information that there had been 224 members on the roll at 23rd April 2023, compared with 217 in 2022. The average attendance across all services is 169 which has increased from 124 compared to last year, with 9 children attending regularly. Online services were viewed on average each week on over 42 devices within seven days of their premiering. Also, in 2023, there were 11 funerals and 6 burials of ashes (compared with a total of 9 and 11 in 2022), with clergy officiating at 10 crematorium services, 4 weddings in church (7 in 2022), 0 dedications (2 in 2022) and 2 baptisms (18 in 2022).

"The primary object of all PCCs will be the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England." The PCC (Powers) Measure 1956 states that the PCC "is to co-operate with the minister in promoting in the parish the whole mission of the Church: pastoral, evangelistic, social and ecumenical.” This is the object of our church and shown in the activities of its members, especially through the work of the Action Groups.

Public Benefit

In setting out the charity's objectives, the PCC have given careful consideration to the Charity Commission's general guidance on public benefit. In so doing, the PCC has complied with their duties in this area as set out in Section 4 of the Charities Act 2011.

3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

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

Action Group Leaders Action Group – Rev’d Don Smith

Each Action Group continues to meet and plan its activities for the year, with the aim of seeing the life and outreach of St Mary’s prosper. The AG leaders continue to be the ‘engine drivers’ of St Mary’s, keeping everything on track and pursuing our vision to be a church that fulfils the commission to make Jesus known in our community.

Children, Youth & Families Action Group – Yoyis Higgins (Children and Families Worker) Sunday Kids has been running every Sunday and I am very blessed to have Vince’s support every week and 3 more amazing people on a rota. We have bought Bibles for each child and we have been reading together on Sundays. We also do art crafts, sing, dance, play and we have a lot of fun. Numbers vary every week but overall, the numbers are between 7-9 kids every week.

We have an amazing and supportive team in Smallsorts: the numbers are at about 40 kids almost every week (plus adults) and we have started a baby group at same time than Smallsorts, but this is just from new born babies up to 6 months - we call it Smallersorts. Numbers vary each week but Mums are really pleased to have this space.

We had a visit from children in year 1 from Hamford school to learn about what our church does to bring community together, we had 49 children plus teachers and helpers. Maggie Wilson supported me with this activity and it was really nice to see kids and adults have fun while learning about St. Marys church.

Every month we have a Sunday Family Breakfast before the 11am service - families have been enjoying the free meals and getting to know each other better.

Communication and Publicity Action Group – Dominic Gardner (Operations Manager)

This AG continues to be inventive in how we communicate as a Church. We have technology that allows us to email our contacts from time to time, letting them know of upcoming events. We ran several successful digital campaigns and we returned to newspaper advertising on a couple of occasions to experiment whether this boosted turn out. However, this has proved inconclusive.

The AG ran in 6-month long advertising cycles last year which were effective at raising awareness of our events. Facebook remains our most active platform currently and the use of videos instead of pictures has been successful in boosting posts. Provision of weekly notice sheets (paper and digital) as well as occasional posters, and maintenance of our website, are all ongoing responsibilities. Livestreaming remains in place at the 11am All-Age Service on Sundays and continues to have a core following online.

Fabric Action Group – David Kidney

Not what we’ve done, but what we do. Our action group is very fluid and consists of a small group of people that changes as the demands of the task in hand changes, keeping both churches and their grounds safe, usable and maintaining and improving what we can where we can.

We ensure that boilers are serviced, the lighting conductors are inspected and tested, the gutters are clean, the rubbish is disposed of, and the shortbread crumbs are removed from the Nave carpet, plus many more repetitive tasks. In addition, during 2022, we replaced almost all the old-style light bulbs and fluorescent tubes inside and outside of both churches with LED lamps, thereby reducing our energy consumption.

As you will probably know, we have been working on upgrading the electricity supply, fitting radiant heaters in the church and solar panels on the roof. The work is now in progress and we

4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

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

are grateful for the donations of the church family for the funds to vary out this work: unfortunately, we will still need a little more to complete the work.

We are a ‘doing’ group – we mostly discuss and plan as we work. Our meetings are where we are standing – anywhere from the boiler room to the roof; we hold virtual and face to face meetings with contractors and suppliers: our priority is to get the job done.

Fundraising Action Group – Rev’d Don Smith

Fundraising continued with events such as Summer Concerts, two Guest Dinners, other events around food, quizzes, and our annual Christmas Fayre. Significant funds were raised for our Green Energy Project.

Church Growth Action Group – Rev’d Don Smith

Following a revision of our 11am church service, we are seeking to ensure it is as user-friendly as possible for non-churched people to attend. We have seen a good response to this initiative with a good many new people attending church.

Homegroups Action Group – Heather Ursell

The Homegroups AG comprises leaders of all twelve homegroups. We meet termly to share information about subjects the groups have studied, and any particular encouragements or problems. We are then able to pray for each other, and follow-up on suggestions for studies, or ways of helping group members to grow closer to the Lord Jesus and to each other. There have recently been significant changes in a couple of the groups, which are now working out their way forward.

This is probably the AG with the highest percentage of very active members, as each homegroup leader cares for their ‘little flock’ throughout the year, facilitating meetings, encouraging spiritual growth, sharing celebrations, and watching out for practical or other needs. Each has a very meaningful role, within the life of the church as well as their own group. We thank them for their commitment.

Missionary Action Group - Rev’d Don Smith

During 2023 we continued to receive updates from, and pray for, our three historical mission partners, London City Mission, Open Doors, and Haven in Romania. In April, Open Doors was replaced by us with a new charity, SAT-7, which also ministers to Christians in countries where it’s a crime to be Christian. Its ministry is primarily through broadcasting to adults and children across the Middle East and North Africa, as well as providing 1:1 support structures, through social media. As much as possible, three-quarters of our annual giving as a church is divided equally between these three mission partners.

Our fourth quarter of giving is shared across Against Poverty, and Frinton Mission. St Mary’s aims to return to tithing a minimum of 10% of its annual income, donating to charitable giving at home and abroad.

Summer Concerts Action Group – Duncan Archard (Music Director and Choirmaster) Summer concerts had average audience of 86 which was up on last year. Many were, quite rightly, full of praise for the standard of performers across the board. The launch concert with canapes etc was again a great success. There was a new initiative, Young People’s Concert in September organised by Peter Thorne. Around 80 people attended and were treated to a concert of the highest quality, full of youthful enthusiasm. Great fellowship afterwards with tea and cake.

5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

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

Later in September Ruth Young performed with the vocal group, Cantata. Total given to St Mary’s in the year was just under £1,500.

Pastoral Care Action Group – Malcolm Bryden & Tricia Hamilton

The Pastoral Care Action Group team continued to meet regularly during the year, with our main aim being to show Jesus’ love, care and support to those in need in St Mary’s fellowship.

We were blessed this year with several new members who have it in their hearts to visit, phone, help others. Our sharing of needs, both of those who attend church and (the majority) of those who are no longer able to do so, is done in regular meetings so that we are hopefully aware of all situations. As well as contact, cards are sent to those who are ill, in hospital, bereaved.

Flowers were taken on Mothering Sunday and a card and Christmas cake in December to those no longer able to attend church.

Safeguarding remains a priority for all members. In a retired area, like Frinton, there is a high number of elderly people who need assistance and company. We pray more of the congregation will feel led to join the Pastoral care Action Group.

Prayer AG – Graham Dallisson

The prayer action group is a small one, comprising people who value highly the gift id prayer and encourage more of it. The attendance at the monthly prayer meeting on the third Monday evening of the month remains smaller hat we would like – however, the flow of expectant prayer is very encouraging. The missionary prayer meeting continues also.

We review the pastoral prayer life of the church under the watchful eye of Andrew Rose who oversees the prayer chain available for more urgent prayer needs.

Testimonies during the 11.00 a.m. service have been well received ad brought encouragement to the fellowship, with more people sharing their stories. We are well served by folk who lead prayers at both services, using a variety of ways to engage the congregation. Discussion has taken place about reusing the DVD course on prayer, but no date has been set for that as yet.

Whilst the church remains in a time of vacancy, prayer becomes even more vital for the unity of the fellowship and the choosing of a new rector for St Marys.

Safeguarding Action Group– Dominic Gardner (Operations Manager)

This Action Group meets two or three times a year to identify any issues or Gaps in our approach to Safeguarding. The purpose of this group is to ensure that Safeguarding is alive and at the forefront of what we do here at St Mary’s and to raise awareness of safeguarding.

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

Standing Committee – Rev’d Don Smith

The Standing Action Group comprises Rector, two Churchwardens, Church Treasurer, PCC Secretary and Operations Manager. Deputy Churchwardens are also included when deemed appropriate.

6

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

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

The SAG responsibilities are to:

  1. Transact the business of the Parochial Church Council between meetings, subject to any directions given by the Council.

  2. Oversee all financial matters.

  3. Prepare agendas for PCC meetings.

Balancing church income and expenditure (annual turnover approximately £120k) is an important role for this group. We have continued to pay funds to the diocese, in addition to meeting all our financial outgoings, however, we are aware that we are currently overspending each year to the tune of around £15k. This overspend is currently being met by our church reserve fund, but we know we cannot continue to do this. The installation of a new greener energy system to serve the church, and the hall and other rooms, will be a major factor in reducing our annual expenditure.

We continue to meet the needs in maintaining our buildings along with employment of part-time staff: Children’s & Families’ Worker, Operations Manager, Caretaker, and Director of Music/ Organist/ Choirmaster.

Our Operations Manager continues to oversee our compliance with the Safeguarding of Children and Vulnerable Adults, together with data-protection.

Traditional Services AG – Rev’d Don Smith

This action group oversees 9.30am and 6.30pm Sunday services and the 11am Wednesday Holy Communion service in the Old Church. Our traditional services continue to be greatly appreciated by all those who attend.

The service liturgy alternates monthly between the Book of Common Prayer and Common Worship. The 9.30am service is around 40 people in number and remains very well served by the Choirmaster and choir. The 6.30pm service in the Old Church can rise and fall between 20 and 40 people depending on the seasons. Wednesday’s 11am service hosts a regular 8-12 people.

Following PCC discussions about the place of joint services between the 9.30am and 11am service, the number of joint services is now two per year, Remembrance Sunday, and Christmas Day, enabling everyone to regularly attend their preferred style of Sunday service for the rest of the year. There is also the continuous opportunity for everyone to attend ‘the other’ style of service, in order to help strengthen bonds of friendship across St Mary’s church family.

Training, Outreach & Evangelism AG – Peter Wood

Our group is open to every member. During the year we have been involved in the organisation of the two successful Guest Fundraiser Dinners where in excess of 100 guests enjoy a first class meal followed by an inspirational visiting speaker. Funds raised have recently been directed towards our “Going Green Project” plus a proportion of funds goes towards another charity chosen by our speaker.

In August we linked in with The Franklin Graham UK God Loves You Tour. We booked a coach which took us all to London Excel Centre. We joined a large audience of 10,000+ people to listen to the message from Franklin Graham, a stirring occasion we shall never forget! In September we commenced a ten week Alpha Course. It proved to be very encouraging with a consistent attendance of about twenty.

7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

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

During the year we also joined in with the Macmillan Cancer Support Coffee Morning, raising £800+ for Macmillan. Additionally, we continue to organise weekly Friday Coffee Mornings that are open to the whole community.

At St Mary’s we have monthly men’s breakfasts regularly attended by up to 30 chaps. Here we are free to share health news e.g. prostate matters.

Of course the highlight of the week is Sunday mornings. Our 11am All Age Service is livestreamed. It’s a welcoming and relaxed atmosphere with modern worship where great friendships are gained. At the end of the service church continues over good coffee and fellowship and where we are never in a rush to go home!

11 O’clock Services AG – Rev’d Don Smith

This AG oversees the 11am Sunday morning service. This service has changed considerably following the Covid pandemic. We now sit in curved seating rows, five deep, with the addition of tables and chairs in the rear half of the nave. Our sung worship begins

with the first three songs delivered with recorded music via the screens. This means that the quality of our sung worship which is broadcast over our Livestream feed is clearly heard by the LS audience, via between 40 and 60 screens. The following three songs of worship are usually led by one of our three worship ‘bands.’

Other members of the congregation lead prayers and share testimony, with different preachers each week, including of course the rector. This service is largely free of liturgy with, effectively, sung liturgy taking its place through the songs chosen. Towards the end of this service, there is regularly opportunity to engage more fully in the ministry of the Holy Spirit.

Tea and coffee are available in church every week, before, during, and after the 11am service. This means that some members of the 9.30am service stay behind to enjoy a cup of coffee and chat alongside their 11am contemporaries.

We recognise that the church-going habits of people are changing. Some people who used to attend every week, now only attend fortnightly or monthly. Some people come-and-go more casually than prior to the pandemic. We are attempting to respond to these changes with a more relaxed attitude towards church attendance and participation.

Living in Love and Faith – Rev’d Don Smith

We have responded to the diocese initiative of ‘Living in Love and Faith’ with several discussions at PCC. It remains to be seen how this will work out in practice, including how church members will react to actual instances of people with obviously ‘alternative lifestyles’ coming to St Mary’s.

Deanery Synod — Frances Allen, Chris Glasby, Eddie McKay, Cate Wilby

Four representatives from St Mary’s attended Deanery Synod throughout the year.

Financial Review – Rev’d Don Smith

In 2023 we have worked hard to maintain a balanced budget, in the face of steeply rising utility costs together with a decline in hall and room hire, due to the Covid pandemic and ongoing health concerns. Our giving-through-bank-donations is stable but must be improved in line with rising costs. The ‘big ticket item’ for 2023 was our ‘Going Green Project’ to fit solar panels on

8

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

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

the church hall roof to provide us with electrical energy throughout the year. We have raised £95k of our £100k target and are confident to proceed with the project from the end of 2023 and into 2024.

Employees

Duncan Archard - Director of music, Choirmaster and Organist Stewart Atkins - Caretaker Dominic Gardner - Operations Manager - Yoyis Higgins Children, Youth, and Families Workers, from March ‘23 Theresa Rhodes - Admin assistant, from May ‘23

St Mary's Church Bible Text for 2024 — an important focus for each year — “Stand firm then, with the belt of truth buckled around your waist, with the breastplate of righteousness in place,[15 ] and with your feet fitted with the readiness that comes from the gospel of peace.” Ephesians 6, 14-15

Review of St Mary's in 2023

St Mary’s Church is normally: 1 church of 219 people in 5 congregations across 5 different services in 2 buildings with many associated fellowship groups

Plans for the Future

Following the disruption to church life due to the Covid pandemic, we are very pleased to see the restoration of church community life during 2023. All our regular weekly groups are returning to action, along with some new church hall hirers. We aim to move forward as a church, with exciting developments in our children and youth work, in our services, through our nurture courses and in our church life in general.

Risk Management

Through the Operations Manager, we have continued to increase our compliance to all things GDPR and Safeguarding. The PCC members are aware of their responsibilities to assess and mitigate the risks on every area of activity vat St Mary’s. The PCC members are confident that they have sufficient systems and controls in place to diminish any hazards identified. Our, ‘Trinitas Insurance’ policies cover the premises.

PCC member David Kidney continues to have responsibility for Health and Safety matters and ensures that appropriate measures are in place to reduce risk and injury in and around the church premises.

9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

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

Statement of Trustees' Responsibilities

Charity law requires the PCC to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

The PCC is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

Approved by the members of the Parochial Church Council and signed on their behalf by:

Peter Wood (Churchwarden)

Heather Ursell (Churchwarden)

PWood ………………………………….. PWood (Apr 11, 2024 11:11 GMT+1)

HRUrsell.

…………………………………….. HRUrsell. (Apr 11, 2024 12:43 GMT+2)

Date: Apr 11, 2024 Date: Apr 11, 2024

10

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

I report to the trustees on my examination of the accounts of the Parochial Church Council of the Ecclesiastical Parish of Frinton ('the charity') for the year ended 31 December 2023 on pages 12 to 17 following.

Responsibilities and basis of report

As the trustees of the charity, the members of the PCC are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 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 2011 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:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

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

Sarah Crispin

Sarah Crispin (Apr 11, 2024 13:46 GMT+1)

Sarah Crispin ACA

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Apr 11, 2024

11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
Income receipts
Voluntary receipts
2(a)
Fundraising income
2(b)
Church activities
2(c)
Investment income
2(d)
Total receipts
Payments
Church activities
Parish share
Clergy and staffing costs
3(a)
3(b)
4
5
Total payments
Transfers between funds
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before transfers
Mission giving and donations
Church running expenses
Fundraising expenses		 General
Designated
Funds
Funds
£
£
129,942
5,606
6,890
575
33,488
594
4,097
106
174,416
6,882
60,000
-
59,554
-
55,668
2,142
175,222
2,142
2,056
-
4,048
1,896
181,326
4,038
(6,909)
2,844
(8,868)
(5,335)
(15,777)
(2,490)
109,078
10,258
93,301
7,768
Unrestricted Funds		 Restricted
Funds
£
52,267
-
-
-
52,267
-
15,650
19,450
35,100
-
-
35,100
17,168
14,202
31,370
50,719
82,089		 2023
£
187,816
7,465
34,082
4,203
233,566
60,000
75,204
77,260
212,463
2,056
5,944
220,463
13,103
-
13,103
170,055
183,158		 2022
£
182,826
1,867
38,184
1,506
224,383
60,000
23,487
112,318
195,805
-
5,744
201,549
22,834
-
22,834
147,221
170,055

The notes on pages 14 - 17 form part of these accounts.

12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2023

A Cash funds
Cash at bank with immediate access
CCLA Charities Deposit Fund
Petty cash
B Other monetary assets
Gift aid due to charity
Other debtors
Church weekend paid in advance
Insurance prepayment
Employee loan
C Liabilities
Falling due within one year
Other creditors
Fee for Independent Examination
Accrued expenses
D Assets retained for charity's own use		 General
Designated
funds
funds
£
£
34,248
-
56,315
7,768
2,738
-
93,301
7,768
1,839
-
-
-
-
-
2,128
-
3,247
7,214
-
-
-
1,140
-
-
-
1,140
-
Unrestricted Funds		 Restricted
funds
£
-
82,089
-
82,089
-
-
-
-
-
-
-
-
-		 2023
£
34,248
146,172
2,738
183,158
1,839
-
-
2,128
3,247
3,967
-
1,140
-
1,140		 2022
£
General
funds
£
34,248
56,315
2,738
93,301
1,839
-
-
2,128
3,247
7,214
-
1,140
-
1,140
76,545
93,185
325
170,055
2,065
1,944
9,710
1,954
-
15,673
53
-
1,625
1,678
Sound System
Piano
Chairs		 Cost
£
44,918
19,440
18,909
83,267		 Current
value
£
17,912
-
3,781
21,693

Consecrated property, beneficed property and moveable church furnishings which require a special faculty for disposal are excluded from the above list of charity assets.

E Investment assets

HSBC Holdings plc: 1317 Ordinary US$0.50 shares
£250 2.5% Consolidated stock		 Cost
£
859
150
1,009		 Current
value
£
8,323
150
8,473

The accounts were approved by the trustees and signed on their behalf by:

PWood (Apr 11, 2024 11:11 GMT+1)
PWood		 HRUrsell.
_____ _____
Peter Wood Heather Ursell
Date: __
Apr 11, 2024		 Apr 11, 2024

The notes on pages 14 - 17 form part of these accounts.

13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

In the previous year the charity opted to prepare its accounts on an accruals basis. As the charity's income is less than £250,000, it has taken advantage of the option to prepare its accounts on a receipts and payments basis and the results reported previously have been restated; further information is given in note 8 below.

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.

2
a) Voluntary income
Planned giving
Collections
Other donations
Other grants
Gift aid recovered
b)
Fundraising income
Fundraising events
c)
Church activities
Fees for weddings and funerals
Church weekend
Lettings for community use
Other income
d)
Investment income
Interest from cash deposits
Dividends from CBF investment funds		 Unrestricted Fun
General
funds
£
106,236
12,106
1,376
3,800
6,424
129,942
6,890
6,890
9,399
-
20,466
3,622
33,488
3,510
587
4,097		 ds
Designated
funds
£
2,378
-
3,228
-
-
5,606
575
575
-
-
-
594
594
106
-
106		 Restricted
Funds
£
-
-
35,971
15,650
646
52,267
-
-
-
-
-
-
-
-
-
-		 Total
2023
£
108,614
12,106
40,575
19,450
7,070
187,816
7,465
7,465
9,399
-
20,466
4,216
34,082
3,616
587
4,203		 Total
2022
£
96,796
17,360
50,059
-
18,611
182,826
1,867
1,867
6,046
6,183
25,821
134
38,184
1,324
182
1,506

14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

3
a)
Clergy and staffing costs
Cost of payroll
Clergy expenses
Staff expenses including training		 Unrestricted Fun
General
funds
£
51,821
4,408
3,325
59,554		 ds
Designated
funds
£
-
-
-
-		 Restricted
Funds
£
15,650
-
-
15,650		 Total
2023
£
67,471
4,408
3,325
75,204		 Total
2022
£
19,491
3,996
-
23,487

Rev Don Smith (who was a clergy member of the PCC during the year) received a stipend from the Diocese; the cost of these stipends is not included in the above payroll cost however it should be noted that some of the Parish share is used to help pay the stipends. Rev Don Smith was provided with accommodation (which is customary for clergy) and incurred expenses whilst serving as clergy and these costs are also disclosed in the above note.

Cost of payroll comparatives above only include ministry staff with other staff being included in Administration & Church running costs. For 2023 all staff costs have been included in this category.

b)
Church running costs
Cost of services
Children and youth ministry
Other ministry expenses
Church weekend away
Independent examiner's fee
Administration
Church running costs
Routine church maintenance
Church building projects
4
Fundraising expenses
Fundraising events
Concerts
5
Mission giving and donations
Mission elsewhere in UK and overseas
Missionary societies
Home missions
Rectors Discretionary Fund		 11,649
-
1,130
-
1,560
11,179
30,150
-
-
55,668
1,408
647
2,056
3,000
1,048
-
4,048		 434
965
488
-
-
-
-
255
-
2,142
-
-
-
-
-
1,896
1,896		 736
-
-
-
-
-
-
4,500
14,214
19,450
-
-
-
-
-
-
-		 12,819
965
1,619
-
1,560
11,179
30,150
4,755
14,214
77,260
1,408
647
2,056
3,000
1,048
1,896
5,944		 5,917
-
81
9,710
2,225
44,690
48,747
948
-
112,318
-
-
-
2,370
3,374
-
5,744

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

6 Transactions with related parties

Dominic Gardner served as Operations Manager and Yoyis Higgins served as Children's & Families' Worker, and both received payments for serving in these capacities, not for serving as members of the PCC; these payments are permitted by the charity's governing document.

7 Movement on designated, restricted and endowment funds

General funds
Designated funds
Old Church
Choir
Wednesday Group
Smallsorts
Church weekend
Church social A/G
Kingdom coffee
Family & Children
Messy Church
St Mary's Players
Flower Guild
Uniform Bank
Rectors Discretionary Fund
Don and Karen Leaving Gift
Restricted funds
Old Church
Organ Fund
Jaywick
Going Green Project
Stained Glass Window
CAP Fund
Total funds		 Opening
balance
£
150,325
750
710
733
1,246
413
4,532
500
471
10
334
559
-
-
-
10,258
9,784
2,274
124
34,037
4,500
-
50,719
211,302		 Change of
basis
(note 8)
£
(41,247)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(41,247)		 Receipts
£
174,416
176
-
469
524
-
-
-
1,260
-
575
-
-
1,940
1,937
6,882
-
-
265
36,353
-
15,650
52,267
233,566		 Payments
£
(181,326)
(255)
-
(57)
(77)
-
-
-
(887)
-
-
(434)
(432)
(1,896)
-
(4,038)
-
(736)
-
(14,214)
(4,500)
(15,650)
(35,100)
(220,463)		 Transfers
£
(8,868)
-
210
(300)
(1,000)
-
(4,532)
(500)
-
-
-
-
500
288
-
(5,335)
(1,050)
-
-
15,252
-
-
14,202
-		 Closing
balance
£
93,301
671
920
845
693
413
-
-
844
10
909
125
68
332
1,937
7,768
8,734
1,538
389
71,428
-
-
82,089
183,158

The Old Church fund is money given specifically for the Old Church. During the year a transfer was made from this fund to general to cover the time spent by the caretaker tidying the old church garden.

The Organ fund is for the maintenance of the church organ

The Jaywick fund is money donated for the Jaywick Project which supports those in a difficult situation. The Going Green fund is for the Going Green project and includes money donated in the previous year for Solar Panels The Stained Glass Window fund is to maintain any damage or repairs to the stained glass windows.

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FRINTON

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

8 Reconciliation with previously reported funds

As explained in note 1 'Accounting Policies' , in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity's income was less than £250,000 and the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:

Reconciliation of reserves
Previously reported reserves, at 31 December
Adjustments arising from use of receipts and payments basis:
Exclusion of previously included fixed assets
Exclusion of previously included debtors
Exclusion of previously included creditors
Re-stated reserves, at 31 December
Previously reported results
Adjustments arising from use of receipts and payments basis:
Previously capitalised expenditure, less depreciation, now expensed
Excluded gain on fixed asset investments
Excluded movements in debtors resulting in the recognition of more / (less) income
Excluded movements in creditors resulting in the recognition of less / (more) expenditure
Re-stated results
Reconciliation of results		 2022
£
211,302
(36,962)
(5,963)
1,678
170,055
2022
£
18,309
8,327
(1,748)
(1,170)
(884)
22,834		 2021
£
192,993
(43,541)
(4,793)
2,562
147,221

17