## **allsaints** worcester _The Parish of St Nicholas and All-Saints with St Helen’s_ ## **ANNUAL REPORT AND ACCOUNTS 2023** _**You are the God of this city, the light in the darkness**_ Vicar: Rev Dr Rich Johnson Associate Vicar – James Ellin Associate Vicar Students and 20s missioner – Jess Fellows Registered Charity No. 1128121 St Helen’s Church House, Fish Street, Worcester, WR1 2HN 01905 734625 Available online at www.allsaintsworcester.org.uk Or ask church office for paper copy ` ## Contents ||Contents|| |---|---|---| |Paragraph||Page| ||Annual Report|| |1|Introduction|2| |2|Administrative information|2| |3|Structure, governance and management|3| |3|Strategic Risk|3| |4|Objectives and activities|4| |5|Achievements and performance|4| |6|Financial review|5| |6.4|Funds held – a description of their purposes|6| |7|Reserves’ policy|8| |8|Funds held as a custodian for others|8| |9|Plans for the future|8| |10|Accounting policies for the year (2023)|8| ||Annual Statement of Accounts|| ||Statement of Financial Activities (SOFA)|11| ||Statement of Financial Activities (SOFA) - Funds|12| ||Balance Sheet|13| ||Statement of Assets and Liabilities|14| ||Fund movement summary|15| |Note no.|Notes to the Accounts|| |1|Analysis of Income|16| |2|Analysis of Expenditure|17| |1a|Analysis of Income – Worcester Foodbank|19| |2a|Analysis of Expenditure – Worcester Foodbank|20| |3|Staff cost 2023: Employees / PCC Members /|21| ||Related Party Transaction|| |4|Fixed assets and Investments|22| |5|Debtors|24| |6|Creditors|24| |7|Cash in hand|24| |8|Gifts in Kind|25| |9|Comparative SOFA from 2022|26| ||Independent Examiner’s report|27| 1 ` ## 1. Introduction The Annual Report and Accounts for the Parish of St Nicholas & All-Saints is written equally for church members and those outside of the church looking in. As a charity we have to be publicly accountable to everyone. Therefore, it is produced in accordance with the requirements of the Charities Act 2011 and any regulations made there under and the Charities SORP; Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 (FRS102 effective 1 January 2019). For further information please contact the Church Office, Church Wardens or the Church Treasurer (please see Church Office contact details on the front cover). ## 2. Administrative information The Parish of St. Nicholas & All-Saints’ Worcester (known as All-Saints Worcester) is part of the Worcester Deanery within the Diocese of Worcester; part of the Church of England. The Parochial Church Council (PCC) also has responsibility for a chapel-ofease; St Helen's, Fish Street, Worcester. All Saints Worcester is a registered charity (No. 1128121). The members of the PCC are elected for a three-year term of office. Approximately one third of PCC places are elected each year with elections being held at the Annual Parochial Church Meeting (APCM). PCC members who served from 1[st] January 2022 until the date this report was approved are: |he date this report was approved are:|| |---|---| |Church Wardens|| |Mr. Philip Bristow
Mrs Jenny Prigg|| |PCC Lay Representatives church wardens plus:|| |Mrs Sandra Bannister
Mr. Mike Croft|Mr. Steve Chase| |Mr. Andrew Jackman
Mrs Gill Lucas|Mr. Bryan Mason| |Mrs Carol Rogerson
Mr Clive Langmead|| |Deanery Synod Representatives|Treasurer| |Mrs Gill Lucas
|Mr. Grahame Lucas| |Clergy
|| |Vicar: Rev Dr. Rich Johnson|| |Associate Vicar: Rev James Ellin|| |Associate Vicar Students and 20’s: Rev Jess Fellows|| |Curates: Rev Fraser Oates and Rev Jamie Klair|| The Church Operations Manager is Mr. Mark Carrington. Mrs. Philippa Barton is the PA to the Vicar and also acts as Secretary to the PCC. She is not a member of the PCC, and takes not part in discussions, particularly relating to her remuneration. The PCC has appointed Nick Joyce Architects Ltd, Worcester as Inspecting Architect. The PCC uses Lloyds Bank, The Cross Worcester. 2 ` ## 3. 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. PCC members are appointed in accordance with the Church Representation Rules and act as trustees to the charity. All committed members of the congregation are encouraged to register on the Electoral Roll and consider standing for election to the PCC. The Parish of St Nicholas and All-Saints with St. Helen’s is a parish in the Deanery of Worcester within the Diocese of Worcester. The PCC has responsibility for a number of trusts that have been associated with the All-Saints area of the city including the historic churches of St. Andrews and St. Nicholas’. The PCC is responsible for health and safety, disability discrimination and safeguarding and child protection. The PCC has nominated people for the Diocesan safeguarding training. The PCC is responsible for working with the Clergy in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC also has responsibility for the running of two church buildings: All-Saints and St. Helen’s. The PCC delegates some business to other groups: > Standing Committee: comprising Church Wardens, Treasurer, stipendiary clergy, and two PCC members (nominated by the PCC). It is responsible for day-to-day business decisions on behalf of the wider PCC, or any decisions that are required urgently but have been agreed in principle by the PCC, who have duly authorized the Standing Committee to make a final decision. > The Mission Support Committee: this is chaired by an elected PCC member, and includes the Vicar and other nominated representatives. > All-Saints Society of Bell Ringers: comprising representatives from the bell ringing team, this is responsible for running the All-Saints church bell tower. All-Saints Church Strategic Risk Register and Management Action Plans The PCC is aware of its responsibility for risk management and has put in place arrangements to manage and reduce those risks which it regards as most significant. Risks are regularly considered by the Vicar and Church Wardens and reporting to the PCC twice a year. The issues which give the most concern; those which have the highest risk of happening and for which the consequences are material as follows: 3 ` The highest risks are reviewed more regularly, and any high likelihood and high impact risks would be considered at every meeting. ## 4. Objectives and activities Our vision document, the “Vision for All-Saints”, sets out our Mission, Vision, Strategy and Values. Our mission is to be a missional community that gives creative and faithful expression to the Kingdom of God in Worcester and beyond. Our vision is to be a growing community of Kingdom people, formed of multiple smaller communities, in and through which our lives and our city are radically transformed by God’s love, grace and power. Our strategy identifies five strategic priorities as crucial for us if we are to see this vision become a reality. These are focused around creating a discipleship culture, nurturing a caring community, developing a leadership community, expanding our missional impact through our own initiatives, support of mission partners and collaboration with other churches, and exploring multiple expressions of church. We have identified ten values that shape and inform how we approach being church together. ## 5. Achievements and performance The last ministry year has been a significant and challenging one for All Saints Worcester. There has been much to celebrate. We completed the extensive and exciting reordering works in our St Helen’s building (funded by the Strategic Development Fund - SDF - of the Church of England). We saw the appointment of a new curate (Rev Jamie Klair) and the long-awaited replacement Associate Vicar (Rev James Ellin), as well as new funding to enable Rev Jess Fellows to stay as student & 20s missioner (SDF and Diocesan funded). The church and team successfully and navigated 4 ` the Vicar taking a 3-month sabbatical and the transition to him being seconded 2 days per week to give leadership to New Wine England. Throughout this time there has been steady growth in congregation numbers (notably among teenagers, students and 20s) fresh innovation (particularly around the creative arts, a children’s holiday club and youth mission through our “Lightbox” project) and ongoing commitment to caring for the needs of the most vulnerable in our city (primarily through our Worcester Foodbank project). At the same time, we continue to face the challenge of financial strain, which was acute in the autumn of 2023 and resolved through the generosity of the congregation through an extensive giving appeal. There remains a need to increase our regular giving and to develop alternative income streams too. This is in part due to the imminent reduction in SDF funding which tapers in 2025 and ongoing ambition to scale our activity. A full ministry review is published in a separate document. ## 6. Financial review ## 6.1 Financial standing – the headlines: The overall charity finances have improved for the fifth year running. However, the church’s general fund faced a very significant challenge. This was addressed and a very successful giving week brought the general fund finances back into the black. Encouraging generosity through focused teaching combined with engaging the congregation through much improved communications on the whole range of church ministry is planned to ensure that we maintain a momentum. During 2023 total reserves increased by £90K to £748K (in 2022 reserves increased by £175K to £658K). While this is mostly due to the continuing support for Foodbank, and the amazing generosity of Worcester people, churches, and organisations, it is a great celebration that the generosity of the All Saints family resulted in a surplus of £33K which moved the General Fund out of a deficit (£28K at the beginning of the year) to a surplus of £19K by the end of the year! The PCC continues to plan with a five year forward financial plan to ensure we can manage out finances and commitments once the Strategic Development Fund grants come to an end by 31[st] December 2025. Reviewing the All Saints Vision statement and improving communications will be a key to this. Foodbank reserves continue to keep Foodbank in a very strong position to continue to serve during the economic crisis that we are currently experiencing. Foodbank’s forward plan for the next 3 years shows that we have financial resilience in the face of uncertainty over demand for food parcels and the location of our premises. With a reasonably sensible forecast of income from donations and generosity, we can have confidence in financial sustainability for the next two years based on our current very strong reserves position. However, this will be kept under review as we monitor continued growth in demand (30% in 2023) in the hope that we see a plateau in demand during 2024. 5 ` As we are taught in Genesis 41:36 we need to hold this reserve to be used so that people in crisis in our city can be helped to survive the “storm”. 6.2 Independent Examination of the Accounts 2023: During 2023 the PCC carried out major works for the internal refurbishment of St. Helen’s Church funded by the Church Commissioners through their Strategic Development Fund (SDF). During the year the grant for these works amounted to £580K. As a result of this the total gross income for the PCC was £1.50m. which exceeds the Charity Commissions threshold of £1m above which we are required to have the annual accounts subject to a full audit rather than the normal Independent Examination. However, The PCC has been granted dispensation from full audit for 2023 due to the exceptional circumstances (the SDF funding). This enables the accounts to be subject to an Independent Examination as a full audit would be disproportional bearing in mind the existing assurances and controls in place for the management of the SDF grant and works contract. This arrangement only applies for the 2023 financial year. - 6.3 The Annual Statement of Accounts for 2023: is set out on the following pages and has been subject to Independent Examination (see the Examiner’s report at the end of this document – page 27). 6.4 Funds held by the PCC: a schedule of all funds is set out on pages 12 and 15 The following table explains each fund and why it is held. |Fund:|Purpose of fund:| |---|---| |General Fund|This is the fund through which everything passes unless the
item relates to a specific fund. This fund is unrestricted by
Charity Law.| |Designated funds|These are unrestricted funds that have been set aside by the
PCC for specific purposes.| |Building Maintenance and
Development Fund|General building maintenance of the church buildings
including the church office.| |Equipment & Furniture
Fund|Replacement and provision of office and church equipment
and furniture.| |Sound and Audio-Visual
Fund|Replacement and provision of sound and audio-visual
equipment in All-Saints and St Helen’s churches.| |Overseas Mission Partner
Development|Set aside to help develop better links with our overseas
mission partners.| |Vicar's Discretionary
Mission Support Fund|To enable the vicar to use his discretion in supporting those in
need and also to provide for the All-Saints Community
Support funds.| 6 ` |Fund:|Purpose of fund:| |---|---| |Restricted funds|These funds are restricted by Charity Law for the specific
purposes; usually because the funds were donated for those
specific purposes| |Alpha|To provide for the costs of running Alpha courses.| |Bell Ringers Fund|Operated by the All-Saints Bell Ringers.| |Chairs Fund|For the purchase, maintenance, and replacement of chairs for
All-Saints and St Helen’s.| |Food Bank Project|The fund for all Worcester Foodbank operations.| |Foodbank Contingency –
Warehouse lease and move|A contingency for the consequential costs of premises
including higher rents, legal and professional fees associated
with the renewal of the warehouse lease and the move to new
premises when the existing property is reclaimed by the
Landlord for redevelopment. This includes provision for the
costs of moving and rent of new premises during the crossover
period.| |Foodbank Earmarked
Grants|Grants received for specific purposes such as those obtained
from the Trussell Trust as part of the ASDA grant programme
to cover costs of the purchase and running of the van,
provision of crates and shelving etc.| |Foodbank Food|For the purchase of food stocks that run low and are not
donated in sufficient quantities despite food appeals and the
shopping list.| |Foodbank Post|Trussell Trust (ASDA grant programme) for the appointment
of a Foodbank Operations Coordinator, and top up funds set
aside pending funding bids for the top up to fully fund this
post.| |Foodbank Van Purchase
Grant Applied|A technical accounting fund for the Foodbank Van capital
costs met by the ASDA grant.| |Resourcing Church Funds
(three – Building works, St
Peter’s Bengeworth Church
Plant, and Staffing)|All costs and income associated with the Resourcing Church
project funded by the Church Commissioners through the
Diocese and the Strategic Development Fund to help
regenerate the church our area of the Diocese.| |Youth Fund|Youth work.| 7 ` ## 7. Reserves policy The PCC policy requires a General Fund Reserve to be maintained as a contingency to cover for urgent and emergency situations that may arise from time to time. As a guide to budget planning: - Immediate action: to ensure the balance on General Fund is at least £20K. - Medium term action: the combined balance on General Fund and all Designated funds (e.g., equipment replacement funds, Building Maintenance funds, Vicar’s Discretionary Mission Fund, and the Overseas Mission Partner Fund) should be at least 10% of gross expenditure (if possible), and built up over the medium term to represent 25% (i.e., three months) of expenditure. It is also the policy of the PCC to maintain a balance on the Foodbank Fund equivalent to 9 months of operating costs. This equates to between £300K and £400K. Foodbank is currently operating within this policy. A number of restricted and designated funds are held for specific purposes. These are described above at Para. 6.4. A financial schedule of them is set out on pages 12 and 15 of the Annual Accounts. It is our policy to invest funds in Lloyds Bank and CBF Church of England Deposit Funds, after taking account of the need for cash in the bank current account to meet day to day expenses and cash flow. Some small investments arising from other charities and trusts are held in other investment funds. These will be reviewed on a regular basis. ## 8. Funds held as a custodian for others The PCC has custody of six bank and investment accounts which bear the name other than All-Saints and St Helen’s. The Bell Ringer’s account holds the funds for the Bell Ringers Restricted Fund. ## 9. Plans for the future See the document “A Vision for All-Saints Worcester” which summarizes the All-Saints plans for the future, available from our website www.allsaintsworcester.org.uk or the Church Office. ## 10. Accounting Policies - for the year ended 31 December 2023 The financial statements have been prepared in accordance with the requirements of the Charities Act 2011 and any regulations made there under and the Charities SORP; Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS102 - effective 1 January 2019). The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. - 10.1 Funds (see paragraph 6.4 for a full list of all the funds held by All-Saints PCC) General funds: represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the 8 ` PCC. Designated Funds: are held for a particular purpose by the PCC, but still remain legally unrestricted. > Restricted funds: these are funds raised by the church or given to the church for specific purposes and must be spent on that purpose. The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members. ## 10.2 Incoming Resources ## _Voluntary income and capital resources_ Collections: accounted for when received by or on behalf of the PCC Planned giving: under Gift Aid is accounted for only when received On-line giving is accounted for net of fees charged by the on-line provider Income tax: recoverable on Gift Aid donations is accounted for when the donation is received Grants and legacies: to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due Fund raising: special events (e.g., concerts) accounted for gross Sales of books and magazines: accounted for gross _Other ordinary income_ Rental income: from the letting of church premises is accounted for when the rental is due _Income from investments_ Dividends and interest: accounted for when receivable. Tax on such income is accounted for in the same accounting year _Gains and losses on investments_ Realised gains or losses: accounted for when investments are sold Unrealised gains or losses: accounted for on revaluation of investments at 31 December ## 10.3 Resources used Grants and donations to missions etc.: accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC ## _Activities directly relating to the work of the Church_ Parish share: accounted for when payable. Any agreed payment remaining unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor[1] in the Balance Sheet. _Purchases using the church Barclaycard Credit Card_ All balances on the Barclaycard account are paid by Direct Debit in full on the due date to avoid incurring interest charges and to avoid creating a loan outstanding. Purchases are accounted for when the respective statement is paid. _Payment of regular liabilities and accounting for a full year of costs_ All periodic payments are accounted for when paid and any liabilities at the year-end but which are yet to be invoiced are not accrued, thus ensuring a full year of costs is accounted for each year. > 1 Creditor: goods or services which we have received in the year but for which payment is to be made in the following year. 9 ` ## 10.4 Fixed assets ## _Consecrated land and buildings and movable church furnishings_ Consecrated and beneficed property is excluded from the accounts by s.96(2)(a) of the Charities Act 1993. No value is placed on movable church furnishings held by the vicar/rector and churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers these to be inalienable (i.e., cannot be transferred to another person). They are listed in the Church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired before 2006 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 2006 (had there been any) would have been capitalized and depreciated in the financial statements over their anticipated useful economic life on a straight-line basis. All expenditure incurred during the year on consecrated or benefice buildings, individual items under £2,500, on repair, or movable church furnishings, is shown as expenditure for the year in the financial statements. ## _Other fixtures, fittings and office equipment_ Individual items of equipment with a purchase price of £2,500 or less are shown as expenditure in the year when the asset is acquired. ## _Investments_ Investments are valued at market value at 31 December. ## _Current assets_ Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank. ## 10.5 Gifts in kind Gifts in kind are all non-money items that have been donated to the charity for charitable purposes. Their value is not recorded in the accounts, but they are reported in the notes to the accounts; see note 8 on page 25. Typically, this includes: > Volunteers: the time given by volunteers is not accounted for in the accounts. Volunteers are the backbone of the Mission and Ministry of All-Saints Church, and the Annual Review sets this out and expresses our thanks for the amazing work that is done. Foodbank is staffed by volunteers and local companies and organisations donate staff time to Foodbank. The PCC’s gratitude for these gifts is reflected in the Annual Review. > Donations to Foodbank: Typically include food, services, equipment, and materials from individuals, churches, local companies, and organisations. 10 ` ## Parochial Church Council of All-Saints Worcester ## Statement of Financial Activities 1[st] January 2023 to 31[st] December 2023 |Incoming from:
Voluntary Income
Activities for generating funds
Investment income
Charitable activities
Other
Total income
Expenditure on:
Cost of generating voluntary
income
Charitable activities
Other resources used
Total expenditure
Net income (exp) before transfers
Transfers
Gross transfers between funds - in
Gross transfers between funds -
out
Gains / losses on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward|Unrestricted
Funds|Designated
Funds|Restricted
Funds|Total Funds|Prior Year
Funds
£|Further details| |---|---|---|---|---|---|---| ||£|£|£|£||| ||312,013
8,484
1,151,300
3,997
0
2,101
4,610
0
0
650
0
0
952
15,819
2,012||||Note 1
961,887
13,302
421
206
16,561
992,377
Note 2
19,747
784,901
12,276
816,923
175,453
Para 6.5
68,745
&
(68,745)
Page 16
(149)
175,304
482,565
Note 9
657,869|| |||||1,471,797||| |||||6,098||| |||||4,610||| |||||650||| |||||18,783||| ||322,222
24,394
1,155,413
3,831
0
1,541
283,018
-1.592
1,092,621
2,641
0
29,382|||1,501,938||| |||||||| |||||||| |||||5,372||| |||||1,374,046||| |||||32,023||| ||289,491
-1,592
1,123,544|||1,411,442||| |||||||| ||32,731
25,896
31,869
33,026
4,477
37,941
-19,370
-26,823
-29,252
77
0
0|||90,496||| |||||||| |||||||| |||||75,445||| |||||-75,445||| |||||77||| ||46,464
3,551
40,559|||90,573||| ||-27,739
20,503
665,105|||657,869||| ||18,725
24,054
705,664|||748,442||| N.b. Note 9 on page 26 sets out the comparative Statement of Financial Activities for 2022 as required by the Financial Reporting Standard 102. Approved by the Parochial Church Council on 12[th] April 2023 (by email) and signed on its behalf by: Rev. Dr. Rich Johnson (PCC Chairman) Mr. Grahame Lucas (Treasurer to the PCC) 11 ` ## Statement of Financial Activities (cont’d) 1[st] January to 31[st] December |Represented by:
General fund(Unrestricted)
Designated funds
Building Maintenance Fund
Equipment & Furniture Fund
Sound and Audio-Visual Fund
Homes for Good
Overseas Mission Partner Dev’t
Vicar's Discretion Mission Support
Total unrestricted funds
Restricted funds
Alpha
Bell Ringers Fund
Chairs Fund
Chairs Fund Applied
Food Bank Project
Foodbank Children’s Fund
Foodbank Citizen’s Advice
Foodbank Contingency –
Warehouse lease and move
Foodbank Earmarked Grants
Foodbank Food
Foodbank Post
Foodbank Van Purchase Grant
Applied
Hope for Justice
National Grid Community Matters
Organ Renovation
Resourcing Church – Building Works
Resourcing Church – St Peter’s Plant
Resourcing Church – Staff
Youth Fund
Total restricted funds
Total Funds|Unrestricted
Funds
£|Designated
Funds
£|Restricted
Funds
£|Total Funds|Prior Year
Funds
£|Further
details| |---|---|---|---|---|---|---| |||||£||| ||18,725
3,711
3,272
0
0
13,847
3,223||||(27,739)
1,725
3,272
212
158
12,547
2,589
(7,236)
239
7,643
2,466
15,377
503,082
0
27,174
105,000
519
43,510
11,246
11,950
648
0
2,534
(5,009)
(21,998)
(40,516)
1,242
665,105
657,869|| |||||18,725||| |||||||| |||||3,711||| |||||3,272||| |||||0||| |||||0||| |||||13,847||| |||||3,223||| ||18,725
24,053
0|||42,778||| ||224
8,581
2,612
22,973
825,862
127
-18,993
105,000
-3,702
-196,488
-19,670
10,000
648
9,730
2,277
0
-47,255
1,071
2,667|||||| |||||224||| |||||8,581||| |||||2,612||| |||||22,973||| |||||825,862||| |||||127||| |||||-18,993||| |||||105,000||| |||||-3,702||| |||||-196,488||| |||||-19,670||| |||||10,000||| |||||648||| |||||9,730||| |||||2,277||| |||||0||| |||||-47,255||| |||||1,071||| |||||2,667||| ||705,664|||705,664||| |||||||| ||18,725
24,053
705,664|||748,442||| 12 ` ## Parochial Church Council of All-Saints Worcester Balance sheet as at 31[st] December 2023 |nce sheet as at 31stDecember 2023|||| |---|---|---|---| |Fixed assets
Tangible asset – Warehouse rent deposit
Tangible asset - Foodbank Van
Tangible assets – All Saints Furnishings
Investments
Current assets
Debtors
Investments and Deposit Accounts
Cash at bank and in hand
Current Liabilities
Creditors: Amounts falling due in one year
Current assets less current liabilities
Total net assets less liabilities
Represented by:
General fund (Unrestricted)
Total Designated funds
Total Restricted funds
Total Funds|Total funds
£|Prior year
funds £|Further
details| |||4,167
11,950
15,377
1,190|Note 4
Note 4
Note 4
Note 4
Note 5
Note 7
Note 6| ||4,167||| ||10,000||| ||22,973||| ||1,268||| ||38,407|32,684|| |||6,229
615,122
18,334|| ||29,421||| ||670,200||| ||29,722||| ||729,343|639,685
14,500|| ||||| ||19,307||| ||19,307|14,500|| ||710,036|625,185|| ||||| ||748,442|657,869|| |||(27,739)
20,503
665,105|| ||18,725||| ||24,054||| ||705,664||| ||748,442|657,869|| 13 ` ## Parochial Church Council of All-Saints Worcester ## Statement of assets and liabilities as at 31[st] December 2023 |Fixed assets - Investments
CCLA St Michael in Bedwardine
MG St Michael in Bedwardine
Totals
Fixed assets - Tangible assets
Foodbank Van
All Saints Furnishings
Rent deposit Lowesmoor Wharf
Totals
Current assets - Cash at bank and
Bank Current Account
Foodbank Purchases Dr Card A/C
Barclaycard
Bank deposit instant access
Bank deposit instant access
Bank deposit St Michaels
CCLA (CBF) deposit account
CCLA (CBF) deposit account
CCLA (CBF) deposit account
CCLA (CBF) dep ac St Nicholas
Cash in hand
Totals
Current assets - Investments
Bell Ringers Bank Account
Totals
Current assets - Debtors
Accounts Receivable
Totals
Liabilities - Creditors: Amounts fa
Accounts Payable
Totals
Grand total|Unrestricted
£
Designated
£
Restricted
£|Total this
year £|Total last
year £| |---|---|---|---| ||
685
0
0

583
0
0||626
564| |||685|| |||583|| ||1,268
0
0
0
0
10,000
0
0
22,973

0
0
4,167|1,268|1,190
11,950
15,377
4,167| ||||| ||||| |||10,000|| |||22,973|| |||4,167|| ||0
0
37,140
in hand
-46,723
25,331
44,283
-1,413
0
18,421
3,993
-1,120
-2,942
59,702
0
580,000
1,171
0
0
807
0
0
2,523
0
0
87
0
0
26
0
0

453
0
0
106
6,723
0|37,140|31,493
15,429
12,418
0
590,257
1,061
786
2,523
87
26
439
2,905| ||||| ||||| |||22,892|| |||17,007|| |||-69|| |||639,702|| |||1,171|| |||807|| |||2,523|| |||87|| |||26|| |||453|| |||6,829|| ||20,732
24,211
646,484

0
0
8,494|691,427|625,930
7,526| ||||| ||||| |||8,494|| ||0
0
8,494

8,665
0
20,757|8,494|7,526
6,229| ||||| ||||| |||29,421|| ||8,665
0
20,757
lling due in one year
11,939
158
7,211|29,421|6,229
14,500| ||||| ||||| |||19,307|| ||11,939
158
7,211|19,307|14,500| ||||| ||18,725
24,054
705,664|748,442|657,869| 14 ` ## Parochial Church Council of All-Saints Worcester Fund movement 2023 |Fund movement 2023||| |---|---|---| |Represented by:
General fund(Unrestricted)
Designated (unrestricted) funds
Building Maintenance Fund
Equipment & Furniture Fund
Sound and Audio-Visual Fund
Homes for Good
New Wine National Lead Backfill
Overseas Mission Partner Dev’t
Vicar's Disc’ry Mission Support
Vicar’s Sabbatical Donations fund
Total Designated funds
Total of all unrestricted funds
Restricted funds
Alpha
Bell Ringers Fund
Building Mnce & Dev’t Fund
Chairs Fund
Chairs Fund Applied
Events
Food Bank Project
Foodbank Children’s Fund
Foodbank Citizen’s advice
Foodbank Contingency –
Warehouse lease and move
Foodbank Earmarked Grants
Foodbank Food
Foodbank Post
Foodbank Van Grant Applied
Hope for Justice
Mainly Music
National Grid Community Matters
Organ Renovation Fund
Resource Church Building Works
Resource Church St Peter’s Plant
Resource Church – Staff
Youth Fund
Total restricted funds
Grand total|Opening
£
Incoming
£
Outgoing
£
Transfers
£
Gains /
Losses
£|Closing
£| ||(27,739)
322,222
289,491
13,656
77
1,725
1,986
0
0
0
3,272
0
0
0
0
212
0
0
-212
0
158
0
158
0
0
0
22,133
-22,133
0
12,547
0
-1,300
0
0
2,589
184
-450
0
0
0
6,792
12,000
5,208
0|| |||18,725| |||| |||3,711| |||3,272| |||0| |||0| |||0| |||13,847| |||3,223| |||0| ||20,503
31,095
10,408
-17,137
0|24,053| |||| ||(7,236)
353,317
299,899
-3,481
77|42,778| ||239
0
15
0
0
7,643
1,323
385
0
0
0
23,340
27,817
4,477
0
2,466
146
0
0
0
15,377
0
-7,596
0
0
0
1,074
170
-904
0
503,082
399,549
76,769
0
0
0
127
0
0
0
27,174
0
46,167
0
0
105,000
0
0
0
0
519
0
4,221
0
0
43,510
20,809
260,808
0
0
11,246
0
30,915
0
0
11,950
0
1,950
0
0
648
0
0
0
0
0
2,004
1,912
-92
0
0
10,009
279
0
0
2,534
0
257
0
0
(5,009)
579,964
557,115
-17,841
0
(21,998)
0
25,256
0
0
(40,516)
99,668
75,922
17,841
0
1,242
5,976
4,551
0
0|| |||224| |||8,581| |||0| |||2,612| |||22,973| |||0| |||825,862| |||127| |||-18,993| |||105,000| |||-3,702| |||-196,488| |||-19,670| |||10,000| |||648| |||0| |||9,730| |||2,277| |||0| |||-47,255| |||1,071| |||2,667| ||665,105
1,143,989
1,106,913
3,573
0|705,662| |||| ||657,869
1,497,306
1,406,810
0
77|748,443| 15 ` ## Note 1 - Analysis of income 2023. |Incoming resources from
generated funds - Voluntary
income
0101 – Regular giving
0201 - Other planned giving
0301 - Loose plate collections
0302 – SumUp Card Receipts
0501 - One-off Gift Aid gifts
0550 - Donations appeals etc.
0551 - Donations from
Churches & Charities
0552 - Donations from other
Organisations
0601 - Tax recovered Gift Aid
0801 - Recurring grants
08A1 - non-recurring grants
0901 - Other funds generated
Total
Incoming resources from
generated funds - Activities for
generating funds
1303 - Income from activities
& events
Total
Incoming resources from
generated funds - Investment
income
1020 - Interest & Dividends
Total
Incoming resources from
charitable activities
1101 - Fees for weddings and
Funerals
1235 – Rent from Land & Buildings
Total
Other incoming resources
1310 – Insurance Claim
1400 - Other income
Total
INCOME TOTAL|Unrestricted
£|Designate
d
£|Restricted
£|Total this year
£|Total last
year £| |---|---|---|---|---|---| ||212,845
0
140,669
39,159
0
19,220
1,086
184
1,175
7,724
0
2,367
0
0
6,105
207
0
33,124
100
0
39,279
5,763
0
48,519
41,086
0
51,259
2,767
5,533
0
1,269
2,767
809,584
0
0
0||||300,270
71,897
523
3,774
11,476
26,050
36,616
61,903
64,479
4,751
380,095
53| |||||353,513|| |||||58,378|| |||||2,445|| |||||10,091|| |||||6,105|| |||||33,331|| |||||39,379|| |||||54,282|| |||||92,344|| |||||8,300|| |||||813,619|| |||||0|| ||312,006
8,484
1,151,301|||1,471,787|961,887| ||3,997
0
2,101||||13,302| |||||6,098|| ||3,997
0
2,101|||6,098|13,302| ||4,610
0
0||||421| |||||4,610|| ||4,610
0
0|||4,610|421| ||650
0
0
0
0
0||||206
1,000| |||||650|| |||||0|| ||650
0
0|||650|1,206| ||0
1,986
0
960
13,833
2,013||||0
15,561| |||||1,986|| |||||16,806|| ||960
15,819
2,013|||18,792|15,561| ||||||| ||322,222
24,304
1,155,413|||1,501,938|992,377| 16 ` ## Note 2 - Analysis of expenditure 2023 |Cost of generating funds - Cost
of generating voluntary income
1710 - Costs of applying for
Grants
1730 - Costs of Activities
Events
Total
Charitable activities
1801 - Giving to missionary
Societies
1850 - Giving to Home
Mission
1851 - Pastoral Gifts to
Individuals
1870 – Secular charities
1901 - Ministry Share
1910 - Ministry - fees paid
to Diocese
2001 - Assistant staff costs
2050 - Staff salaries
2055 - Transport costs
2060 - Property Rent &
Service Charges
2061 - Property Insurance
2063 – Property advisors (e.g.
Fire & H&S)
2101 - Working expenses of
Clergy
2150 - Clergy Phone,
Internet & Home
Office expenses
2160 - Ministry: church
training and
development
2170 - Ministry: Children's
Church
2171 – Paid Employees
Children & Youth
Workers
2172 – Ministry: Community Youth
2173 - Ministry: Pastoral
Care
2176 - Ministry: Mainly Music|Unrestricted
£|Designated
£|Restricted
£|Total this
year £|Total last
year £| |---|---|---|---|---|---| ||0
0
317
3,831
0
1,224||||306
19,441| |||||317|| |||||5,055|| ||3,831
0
1,541|||5,372|19,747| ||16,780
0
0
2,720
-1,642
360
337
0
12,000
0
0
0
73,822
0
0
797
0
0
64
0
0
57,339
0
148,846
0
0
1,251
0
0
30,692
0
0
1,807
350
0
156
5,704
0
0
1,365
0
0
4,696
0
49
1,601
0
0
16,384
0
8,937
57
0
8,266
2
50
0
0
0
1,912||||6,650
7,613
3,774
1,000
76,500
0
299
139,408
2,879
30,692
3,088
0
9,991
553
4,861
1,699
24,759
12
1,640| |||||16,780|| |||||1,438|| |||||12,337|| |||||0|| |||||73,822|| |||||797|| |||||64|| |||||206,185|| |||||1,251|| |||||30,692|| |||||1,807|| |||||506|| |||||5,704|| |||||1,365|| |||||4,746|| |||||1,601|| |||||25,321|| |||||8,323|| |||||52|| |||||1,912|| 17 ` |2177 - Ministry: Students
2179 – Ministry: Men
2180 - Ministry: Youth
2183 - Ministry: Bell ringing
2184 - Ministry: Worship
2190 - Worcester Food
Bank
2198 - Ministry:
Development
Resources
2199 - Ministry: Personal
Spiritual
Development
2201 – Foodbank – Supplies
2210 – Foodbank -
Children’s gifts
2215 – Foodbank Clients’
Exp; Taxies, Energy
etc.
2221 – Foodbank
Managers' meetings
2222 – Foodbank
Volunteers Expenses
2231 – Foodbank Van
Maintenance
2232 – Write down value of
Foodbank van
2233 – Valuation of All Saints and
St. Helen’s Furnishings
2301 – Insurance
2310 - Church Office
running costs
2330 - Building
Maintenance and
Churchyard
2331 – Cleaning
2340 - Upkeep of services
2341 - Sound Audio Visual
System
2343 – Equipment
2344 – Foodbank
Warehouse
Consumables
2360 – Administration
2365 – Legal, Insurance & Ops|Unrestricted
£|Designated
£|Restricted
£|Total this
year £|Total last
year £| |---|---|---|---|---|---| ||398
0
0
0
0
0
1,638
0
224
0
0
385
1,000
0
0
0
0
718
1,142
0
15
2,906
0
0
0
0
260,474
0
0
0
0
0
100
0
0
216
0
0
3,936
0
0
3,196
0
0
1,950
0
0
-7,596
17,332
0
400
6,438
0
0
17,995
0
38,511
8,429
0
911
11,526
0
9
4,622
0
0
3,681
0
23,837
0
0
16,445
5,960
0
4,205
0
0
21,700|||398|486
86
1,946
671
347
10,621
1,265
2,163
123,747
15,995
120
11
1,245
1,098
1,950
2,196
11,555
4,910
10,468
7,031
11,299
16,501
14,309
12,293
10,689
12,276| |||||0|| |||||1,861|| |||||385|| |||||1,000|| |||||718|| |||||1,157|| |||||2,906|| |||||260,474|| |||||0|| |||||100|| |||||216|| |||||3,936|| |||||3,196|| |||||1,950|| |||||-7,596|| |||||17,732|| |||||6,438|| |||||56,506|| |||||9,341|| |||||11,535|| |||||4,622|| |||||27,518|| |||||16,445|| |||||10,165|| |||||21,700|| 18 ` |2370 - Bank charges
2401 - Church running Electric
2410 - Church running Gas
2420 - Church running Water
2703 - Church major works
2900 – Prior Year Adjustments
Total
EXPENDITURE TOTAL
TOTAL SURPLUS (DEFICIT)|Unrestricted
£|Designated
£|Restricted
£|Total this
year £|Total last
year £| |---|---|---|---|---|---| ||456
0
83
2,200
0
1,505
9,972
0
4,002
471
0
668
4,905
0
532,417
2,570
0
-584|||539|503
4,949
12,606
1,198
187,226
0| |||||3,705|| |||||13,973|| |||||1,139|| |||||537,322|| |||||1,986|| ||285,659
-1,592
1,122,003|||1,406,070|784,901| ||||||| ||289,490
-1,592 1,123,544|||1,411,442|816,923| ||||||| ||32,732
25,896
31,869|||90,496|175,454| ## Note 1a – Within the Restricted column of note 2 - Analysis of income – Foodbank Restricted Funds 2023. |oodbank Restricted Funds 2023.|||| |---|---|---|---| |Incoming resources from generated funds
Voluntary income
0101 – Regular giving
0201 - Other planned giving
0302 – SumUp Card Receipts
0501 - One-off Gift Aid gifts
0550 - Donations appeals etc.
0551 - Donations from Churches & Charities
0552 - Donations from other Organisations
0601 - Tax recovered Gift Aid
08A1 - non-recurring grants
1400 – Other incoming resources
INCOME TOTAL|Foodbank
£|Foodbank
thisyear £|Foodbank
lastyear £| ||132.875
18,723
541
3,876
30,555
39,279
48,519
44,202
105,046
1,500||150,863
25,648
0
9,127
23,840
36,426
59,903
29,481
178,602
3,292| ||||| |||132,875|| |||18,723|| |||541|| |||3,876|| |||30,555|| |||39,279|| |||48,519|| |||44,202|| |||105,046|| |||1,500|| ||425,116|425,119|517,182| 19 ` ## Note 2a – Within the Restricted column of note 2 - Analysis of expenditure – Foodbank Restricted Funds 2023. |oodbank Restricted Funds 2023.|||| |---|---|---|---| |Cost of generating funds - Cost of generating voluntary
1710 - Costs of applying for Grants
1730 - Costs of Activities Events
Total
Charitable activities
2050 - Staff salaries
1801– Franchise fee to Trussell Trust
2055 - Transport costs
2060 - Property Rent & Service Charges
2061 - Property Insurance
2062 – Property advisors (e.g. Fire & H&S)
2160 – Training
2190 - Worcester Food Bank costs
2201 – Foodbank – Supplies
2210 – Foodbank - Children’s gifts
2215 – Foodbank Clients’ Exp; Taxies, Energy etc.
2221 – Foodbank Managers' meetings
2222 – Foodbank Volunteers Expenses
2231 – Foodbank Van Maintenance
2232 – Write down value of Foodbank van
2301 – Insurance
2330 - Building Maintenance
2331 – Cleaning
2343 – Equipment
2344 – Foodbank Warehouse consumables
2360 – Administration
2370 - Bank charges
2401 – Electric
2410 – Gas
2420 – Water
Total
EXPENDITURE TOTAL
TOTAL SURPLUS (DEFICIT)|Foodbank
Restricted
£|Foodbank
Restricted
thisyear £|Foodbank
Restricted
lastyear £| ||income
317
345||306
1,209| |||317|| |||345|| ||662|662|1,515| ||77,082
360
1,251
30,692
1,807
156
50
10,718
265,742
0
100
216
3,936
3,196
1,950
400
9,734
911
5,014
11,177
4,205
83
1,505
4,002
668||30,328
360
4,324
30,692
1,642
0
0
10,621
123,747
15,995
120
11
1,245
2,547
1,950
380
3,697
155
6,747
12,293
4,586
214
2,033
1,140
606| |||77,082|| |||360|| |||1,251|| |||30,693|| |||1,807|| |||156|| |||50|| |||10,718|| |||265,742|| |||0|| |||100|| |||216|| |||3,936|| |||3,196|| |||1,950|| |||400|| |||9,734|| |||911|| |||5,014|| |||11,177|| |||4,205|| |||83|| |||1,505|| |||4,002|| |||668|| ||434,954|434,954|255,433| ||||| ||435,616|435,616|256,948| ||||| ||(10,500)|(10,500)|260.234| 20 ` Note 3 - Staff Costs 2023 ## Employee payments - Salaries During the year the PCC employed the following officers: Ministries Coordinator (part time and funded by Resourcing Church grant), PA to the Vicar (part time), Buildings Redevelopment Project Manager (funded by the Resourcing Church grant), Church Operations Manager, Church Cleaner (part time), Youth Worker/Community Youth Missioner (part time), Children’s Worker (part time), Worship Director (funded by the Resourcing Church Grant), Finance Assistant (part time), Foodbank Operations Coordinator (part time) Foodbank Administration Assistant (part time). No payments were large enough to be reported. ## Payments to PCC members During the year no payments of salary or wage were made to members of the PCC. ## _Missed Declaration added after APCM_ During 2023 the PCC collected donations from the congregation and friends, towards a Pastoral Gift of £12,000 to the Vicar for his Sabbatical. The Vicar took no part in any discussions or decision making relating to this gift. ## Related Party Transactions The Church Treasurer is also a Trustee and Treasurer to Chapel House Ministries. During 2023 the PCC donated a grant of £1,000 to Chapel House Ministries. The Church Treasurer took no part in any discussions or decision making relating to this grant award. The Vicar’s wife is employed by International Justice Mission (IJM). During 2023 the PCC donated a grant of £1,500 to IJM. The Vicar took no part in any discussions or decision making relating to this grant award. A member of the PCC is related to one of the PCC’s employees, the Youth Worker. That PCC member took no part in any discussions or decisions relating to the Youth Worker. Another member of the PCC is a Trustee to Chapel House Ministries. During 2023 the PCC donated a grant of £1,000 to Chapel House Ministries. The PCC member took no part in any discussions or decision making relating to this grant award. 21 ` ## Note 4.1 - Fixed Assets The PCC has the following fixed assets with a value greater than £2,500 as follows: |Asset|Date Purchased and
depreciation plan|Original
purchase
Cost|Written
down
value as at
31stDec
2023|Depreciation
charge to
2023
accounts| |---|---|---|---|---| |Foodbank Van
VW
Transporter
T28 Startline
SWB 102 PS
2.0 TDI|Purchased 25thFeb
2019. Forecast value
on 31stDecember
2023 is £10,000*.
Straight line
depreciation = £1,950
p.a.|£19,750|£10,000|£1,950| |320 All Saints
Church
Stackable
chairs and 13
storage
dollies.|Purchased 4thMarch
2020. Assume value
depreciated by 25% in
year one then the
straight-line method
assuming life span of
10years.|£24,137|£12,070|£2,011| |Desk and
Cabinet to
house sound
and audio-
visual control
equipment.|Purchased 4thFebruary
2020. Assume value
depreciated by 40% in
year one then the
straight-line method
assuming life span of
10years.|£2,777|£1,111|£185| |104 St Helen’s
Church
Stackable
chairs and 10
storage
dollies.|Purchased on 21stJune
2023. Assume value
depreciated by 25% in
year one then the
straight-line method
assuming life span of
10years.|£11,717|£8,788|£2,929| |Desk and
Cabinet to
house sound
and audio-
visual control
equipment.|Purchased on 10th
August 2023. Assume
value depreciated by
40% in year one then
the straight-line
method assuming life
span of 10years.|£4,499|£2,699|£1800| 22 ` Note* The depreciation method chosen for the Foodbank van is the straight-line method. The van was purchased when 6 months old and was significantly discounted for Foodbank and as an ex-demonstrator vehicle. Therefore, initial loss of value from new has already been reflected in the purchase price, making the straight-line method of depreciation a reasonable choice. It is assumed the van will have a value of £10,000 in December 2023 based on the sale price of second-hand vehicles of the same make and model of a similar age and after allowing for trade in prices. Similar vans on the market are selling for over £15,000. |Property / Purpose / Period|Date of
Lease|Cost
2022|Cost
2023|Cost
2024| |---|---|---|---|---| |Renewal of Lease for
Foodbank premises at
Lowesmoor Wharf, five years1|From 21st
June 2021
to 20t June
2026.|£30,000|£30,000|£30,000| Note 1: The lease contains a Tenant and Landlord break clause with nine monthsnotice, the Landlord only to exercise upon obtaining planning permission for development of the site. Rent remains the same. Church equipment comprises office equipment, musical instruments, sound, and projection equipment. Foodbank equipment comprises office equipment, warehouse equipment and shelving, warehouse scales and storage crates. Foodbank equipment comprises office equipment, commercial scales, storage crates, heavy duty shelving, chairs, and tables. All of these are estimated to have an individual value of less than £2,500 each. ## Note 4.2 - Investments The PCC holds a small amount in investments. The value of these accounts has increased by £76.89 during 2023 (reduced by £149.37 during 2022): |increased by£76.89 during2023(reduced by£149.37 during2022):|| |---|---| ||2023
£| |CCLA - Michael in Bedwardine Church Charity|| |Value as at 1st January 2023 (34.5 shares @ £18.149)|626.15| |change in value|58.50| |Value as at 31st December 2023(34.5 shares @ £19.844)|684.65| ||| |M&G - Michael in Bedwardine Church Charity|| |Value as at 1st January 2023 (521 shares @ 108.31p)|564.30| |change in value|18.39| |Value as at 31st December 2023(521 shares @ 111.84p)|582.69| ||| |Total value at year end|1,267.34| 23 ` ## Note 5 - Debtors (Accounts receivable) |Note 5 -Debtors (Accounts receivable)|| |---|---| |Fund:
Receivable from:
Resourcing
Church
Claim for December salaries and back claim for Youth
Commissioner post
Foodbank
Recharge for electricity used by neighbour warehouse
General
HMRC Gift Aid for 2023
Foodbank
HMRC Gift Aid for 2023
Various
Miscellaneous claims for costs in advance for 2024|Amount
£| ||12,359| ||3,595| ||8,503| ||4,597| ||366| |Total
(£6,229 as at 31stDecember 2022)|29,421| ## Note 6 – Creditors – (Accounts Payable): |General
HMRC Gift Aid for 2023
Foodbank
HMRC Gift Aid for 2023
Various
Miscellaneous claims for costs in advance for 2024
Total
(£6,229 as at 31stDecember 2022)
Note 6 –Creditors–(Accounts Payable):|8,503
4,597
366
29,421| |---|---| |Fund:
Payable for:
General
Diocese – ministry share due
Foodbank
Trussell Trust – Tesco on-line order
Various
Pension fund payments for December payroll
Various
HMRC payments for December payroll
General
TBM Heating for All saints Boiler repair
Various
Miscellaneous claims for costs|Amount
£| ||8,005| ||3,245| ||2,449| ||2,579| ||1,776| ||1,253| |Total
(£14,500 as at 31stDecember 2022)|19,307| Note 7 – Cash in Hand (cash held and cheques not banked as at 31[st] December): |Fund:
Reason for holding cash / cheques:
General
Petty Cash - Church Office
Foodbank
Petty Cash – Foodbank used for purchase of food
and supplies
Foodbank
Cash & Cheques not banked as at 31stDecember|2023
£|2022
£
467
1,264
1,057| |---|---|---| ||106|| ||1,184|| ||5,422|| |Total|6,712|2,788| 24 ` > Note 8 – Gifts in Kind (In accordance with accepted accounting practice and the PCC’s Accounting Policies - see Para. 10.5 – Gifts in Kind). Volunteers are the backbone of the Mission and Ministry of All-Saints Church, and the Annual Review sets this out and expresses our thanks for the amazing work that is done. ## Donations of goods and services: |Fund:|Gifts in Kind:
The values shown are either actual values
or best estimates|Value
2023
£|Value
2022
£| |---|---|---|---| |Foodbank
Food, toiletries, and household cleaning
products
donated
by
people
and
organisations
weighing
108,659Kg
(106,641Kg in 2022) Value in 2023 is
£250,000 based on estimate of £2.50 / Kg||272,000|245,274| |Foodbank
Foodbank is staffed by volunteers – about
90 on average, value based on minimum
wage.||90,000|85,000| |Church
Mission
It is difficult to evaluate the total value of
time donated by volunteers for general
church work, mission, and ministry, but
based on minimum wage.||45,000|42,000| |Foodbank
Supermarket Gift Cards – over 240 cards
are donated each year with an average
value of £60.||14,400|14,098| |Foodbank
Business Rates relief 2023/24||11,492|11,492| |Foodbank
Window Cleaning provided free of charge
byClayton Window Cleaning||110|100| |General
Independent Examiner provides his work
free of charge and requests this to be in
aid of Foodbank||150|150| |Total||433,152|398,114| 25 ` ## Note 9 - Parochial Church Council of All-Saints Worcester Statement of Financial Activities 1[st] January 2022 to 31[st] December 2022 for comparison with 2023 statement on page 11. |th 2023 statement on page 11.|||||| |---|---|---|---|---|---| |Incoming from:
Voluntary Income
Activities for generating funds
Investment income
Charitable activities
Other
Total income
Expenditure on:
Cost of generating funds
Cost of generating voluntary income
Charitable activities
Other resources used
Total expenditure
Net income (exp) before transfers
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Gains / losses on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward|Unrestricted
Funds|Designated
Funds|Restricted
Funds|Total Funds|Prior Year
Funds
£| ||£|£|£|£|| ||236,476
24
725,387
4,538
0
8,764
421
0
0
206
0
0
13,269
0
3,292||||585,809
1,698
51
743
30,073| |||||961,887|| |||||13,302|| |||||421|| |||||206|| |||||16,561|| ||254,910
24
737,442
0
0
8,943
0
10,804
260,780
456
523,666
0
414
11,861|||992,377|618,374
0
2,130
495,425
0| ||||||| ||||||| |||||0|| |||||19,747|| |||||784,901|| |||||12,276|| ||269,722
870
546,331|||816,923|497,555| ||||||| ||(14,812)
(846)
191,112
15,200
3,488
50,057
0
(10,745)
(58,000)
(149)
0
0|||175,453|120,819
7,487
(7,487)
65| ||||||| ||||||| |||||68,745|| |||||(68,745)|| |||||(149)|| ||238
(8,104)
183,169|||175,304|120,883| ||||||| ||(27,977)
28,606
481,936|||482,565|361,682| ||||||| ||(27,739)
20,503
665,105|||657,869|482,565| 26 Indgpendent Examinerfs Roport to the membersltru$t•es of All Salnts Church. Worcester. Parochlal Church Councll. I report on the accounts for the year ended 31st December 2023 which are set out on pages 110 27. A dispensation dated 22nd February 2024 was granted by the Charity Commission for the financi81 year tsnded 31 December 2023 only and allows an independent examination in Pla￿ of an audit for this year. The dispensation was given based upon the infomation promded by the tfustees that.. the exceptional circumstances outlined mean that an audit would be disproportionate, there are no conslilutional or other requirements on the chartty which require an audit.. the charity is not incorporated under company law. The Charity Commission requested that the independent examinerfs report must disclose that the examination has taken place instead of an audit IRegulalion 311fj1 and state the dale of this dispensation. Respectlve responsibilities of the Trust•es and Independent Examiner Therefore, the charity's Iruslees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 lthe 2011 Act) and the dispensation given above, and that an independent examination is needed. 11 is my responsibility lo examine the accounts under section 145 of the 2011 Acl-, follow the procedures laid down in the General Directions given by the Charity Commissioners section 145151{bl of the 2011 Act., and slate whether particular matters have come to my attention. Basis of Independent Examinerfs Statement My examination was carried out in accordan￿ with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and 8 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequendy I do not express an audit opinion on the accounts. Independent Examiner's Statement In connection with my examination, no matters have ￿me lo my attention, 1. which give me reasonable cause lo believe that in any material respect the requirements lo keep accounting records in accordance WTth s.130 of the 2011 Act, or to prepare accounts which accord with these accounting records have not been met., or 2. to which, in my opinion. attention should be drawn in order lo enable a proper erslanding of the accounts to be reached. . L+. Jt)J David Hibbitt BA{Hons} ACMA 3 Jenny Wren Row Droilwi¢h W0￿st￿rshire. WR9 7FW 27