The PCC of St Michael’s, Framlingham Annual Report and Financial Statements for the year to 31 December 2022
Aim and purposes:
St. Michael’s Parochial Church Council (PCC) has the responsibility of co-operating with the Priest-in-Charge, the Reverend Christopher Davey, in promoting the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church of St Michael, St Michael’s Rooms and for the management of the project to replace St Michael’s Rooms with a new building, Castle Community Rooms.
Administrative information:
St. Michael’s is part of the Diocese of St Edmundsbury and Ipswich within the Church of England. The correspondence address is The Church Office, Castle Community Rooms, Church Street, Framlingham IP13 9BQ. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and became a registered charity on 23[rd] February 2009, Charity Number 1128206, with the Charity Commission.
PCC members who have served from the Annual Parish Meeting in 2022 are:
Elected Members:
Peter Lamb Adrian Morgan Margaret Wilkins Wendy Phelan Edith Peck Jeffery Burt Chris Wasmuth Catherine Johnson Caroline Foster (Vice Chair) Peter Smith Alan Rabjohn Sabrina Crooks
Incumbent:
Christopher Davey
Associate Priest:
Mary Lamb
Readers:
Edith Peck Terry Gilder
Warden:
Sandy Rowles
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The PCC of St Michael’s, Framlingham Annual Report and Financial Statements for the year to 31 December 2022
Deanery Synod:
Sandra Whalley-Maude Alan Rabjohn Edith Peck
Objectives and Activities:
The PCC is committed to encouraging people to worship at our church and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through sacrament, scripture, prayer and music.
When planning our activities, the incumbent and the PCC work together to enable Christian people to live out their faith as part of our parish community through:
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Worship and prayer;
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Learning about the Gospel;
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Developing their knowledge and trust in God;
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Provision of pastoral care for people living in the parish;
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Work with children and young people;
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Missionary and outreach work.
In addition to this the PCC exercise their responsibility to maintain the fabric of our Church of St. Michael, St Michael’s Rooms and for the management of the project to replace St Michael’s Rooms with a new building, Castle Community Rooms.
Achievements and Performance
Worship and Prayer:
A range of services is offered on Sundays and during the week and over the course of the year that endeavour to meet the spiritual needs of our community.
For example, Sunday morning 8.00am Book of Common Prayer Communion provides a quiet, and reflective environment for traditional worship.
The main service on Sundays is the 9.30 Parish Eucharist which is enhanced by a sermon and music provided by our choir and organ. On the first Sunday of the month a different style of service is held, a Family Communion, which is more inclusive and specifically welcomes children and young people to be totally engaged in the worship. On the third Sunday there is ‘Alive@4’ afternoon service for families with activities and tea and occasionally there are services for remembrance, for Healing and Wholeness, or other services. A mid-week Holy Communion service is held at 10.30 a.m. each Wednesday. The Major Feast Days of the Church’s year are observed throughout the year.
During 2022 in a more settled pattern of worship numbers of worshipers have grown as people have become more confident in this.
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The PCC of St Michael’s, Framlingham Annual Report and Financial Statements for the year to 31 December 2022
As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping.
During the year we have celebrated 4 baptisms, 6 weddings and held 23 funerals in our church (or at the crematorium) this year.
Many people are involved in the spiritual and practical work of the parish and this is how it should be as we use our gifts together and respond to the challenges and opportunities of a considerable growth in the population of the town.
Growing in God – Our Mission in Framlingham:
The PCC continue to focus on growth and particularly service both to the town but also the wider community. During 2022 we supported local and international charities with financial donations. We have opened our church on Tuesdays as part of Framlingham warm spaces initiative. We continue to be a collection point for the local food banks and with other churches help deliver supplies to local families. Our twice monthly coffee morning, Toast Rack, welcomes people into church for refreshment and community.
Deanery Synod:
Three members of the PCC sit on the Deanery Synod. This provides the PCC with important links between the parish and the wider structures of the church.
The Church:
Our church is open to our community for private prayer during daylight hours throughout the year. During 2022 the architect carried out the quinquennial inspection of the church building and regular maintenance of the building and churchyard monuments was done.
The Church Yard wall which remains the responsibility of the PCC even though the church yard closed over twenty years ago collapsed in the autumn of 2021. This will present a large challenge for the PCC who will need to plan for its rebuilding and, as no insurance claim is associated with the collapse, will need to secure funding for the rebuilding and repair. The Town Council are undergoing major tree works by removing the Lime Trees along this boundary and work cannot commence until this work is complete.
Huge thanks are owed to Sandy Rowles and those who assist her and who have helped doing repairs large and small spending their time to save us considerable amounts of money.
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The PCC of St Michael’s, Framlingham Annual Report and Financial Statements for the year to 31 December 2022
St Michael’s Rooms/Castle Community Rooms:
During 2022 the demolition of St Michael’s Rooms after 130 years of service to the community took place and a new Community/church building named Castle Community Rooms was built and handed over to the PCC. The hall was in use by the first hirer the next working day after handover and has been acclaimed as a warm, friendly and spacious venue. The level of occupancy by users is very high. All but the last few thousand pounds of funding has been achieved thanks to grants and donations and our thanks go to the build team and the fundraising team for their work. The remainder of funding will be achieved by the time the final bills are due in December 2023. The building will be run by a management committee as a sub committee of the PCC.
A restricted fund and associated bank account remain in place for this project.
Ecumenical Relationships:
The church is a member of Churches Together in Framlingham. It meets regularly to discuss matters relating to all the churches in Framlingham, and to plan and implement joint activities.
Financial Review:
There has been an Independent Examination of the accounts. The total receipts on ordinary (unrestricted) funds were £107,016 (2021: £83,861) and are detailed in the Financial Statements. £107,819 (2021: £73,099) was spent to provide the Christian Ministry from St Michaels Church, which includes the contribution of £58,000 (2021: £45,069) to the Diocesan Parish Share. Net incoming resources for the year, taking into account restricted and designated funds, reflected an excess of income over expenditure of £63,938 (2021: £77,910).
Reserves policy:
The PCC’s reserves policy is to seek to hold £20k in unrestricted reserves to cover running costs in the event of a major problem, and a building repair reserve of £15k to cover the outcome of any urgent work identified.
Our thanks to our treasurer Margaret Wilkins who has so ably managed the church’s accounts and its finances, and all the other members of the PCC for their valuable contribution to our ministry and for keeping the church running.
Volunteers:
We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is, helping the worship, the caring, our learning and our building.
Structure, governance and management:
The method of appointment of PCC members is set out in the Church Representation Rules. At St. Michael’s the membership of the PCC consists of the incumbent, associate priest, reader, churchwardens, Deanery Synod representatives, and members elected by those members of the congregation who are on the electoral roll of the church. The PCC from time to time appoints co-opted members. All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.
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The PCC of St Michael’s, Framlingham Annual Report and Financial Statements for the year to 31 December 2022
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
The full PCC met 9 times during the year.
Thanks to those who have served and contributed to our shared life and development.
Approved by the PCC on 30 April 2023 and signed on their behalf by:
Revd. Chris Davey (Priest in charge)
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The PCC of St Michael’s, Framlingham Annual Report and Financial Statements for the year to 31 December 2022
Audit dispensation
A dispensation from the accounts scrutiny requirements of section 144(2) of the Charities Act 2011 has been granted under Regulation 34(3)(b) of the Charities (Accounts and Reports) Regulations 2006 in respect of the year ended 31 December 2022 and allows an independent examination to take place in place of an audit for this year.
Independent examiner’s report to the members of the Parochial Church Council of St Michael’s, Framlingham (‘the PCC’)
This report has been prepared following an independent examination of the accounts of the PCC for the year ended 31 December 2022, in accordance with section 145 of the Charities Act 2011 ('the Act') and the Church Accounting Regulations 2006 ('the Regulations').
The independent examination has taken place instead of an audit in accordance with the dispensation granted on 14 November 2022.
Responsibilities of members of the PCC
As members of the PCC, you are responsible for maintaining proper accounting records and for preparing accounts which have been prepared in accordance with the Regulations.
You are also responsible for determining whether, in respect of the year (and the preceding two years), the PCC meets the conditions for exemption from an audit of the accounts set out in section 144(1) of the Act and the Regulations, and for providing me with information and explanations required for my examination.
Responsibilities of the independent examiner
As an independent examiner I have a statutory duty to state in my report whether any matter has come to my attention in connection with the examination which gives me reasonable cause to believe that in any material respect:
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accounting records have not been properly kept in accordance with section 130 of the Act; or
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the accounts do not accord with the accounting records or do not comply with the Regulations.
I also have a statutory duty to disclose in my report matters coming to my attention in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Scope of the independent examiner's work
My work was carried out in accordance with general directions setting out the duties of an independent examiner issued by the Charity Commission and as contained in the Church guidance.
My examination included a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also included a review of the accounts and consideration of any unusual items or disclosures identified and seeking explanations from the PCC concerning any such matters.
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The PCC of St Michael’s, Framlingham Annual Report and Financial Statements for the year to 31 December 2022
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:
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accounting records were not kept in accordance with section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Regulations other than any requirement that the accounts give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Dominic Carter FCA
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The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements
for the year ended 31 December 2022
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
| Note INCOMING RESOURCES Incoming resources from donors 2a Other voluntary incoming resources 2b Incoming resources from operating activities To further the PCC's objectives 2c To generate funds 2d Income from investment 2e Other incoming resources 2f Total incoming resources RESOURCES EXPENDED Cost of generating funds 3a Activities directly relating to the work of the Church 3b Governance costs 3c Total resources expended Net incoming resources Gain on investments Balance brought forward at 1 January 2022 Balance carried forward at 31 December 2022 |
Unrestricted Restricted Designated Total Total funds funds funds 2022 2021 £ £ £ £ £ 81,245 4,214 - 85,459 82,132 10,101 99,131 753 109,986 137,641 10,885 570 - 11,455 13,390 179 2,244 - 2,423 7,588 254 195 - 449 94 4,353 1,015 - 5,367 3,317 |
|---|---|
| 107,016 107,369 753 215,139 244,163 |
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| - 713 464 1,177 2,167 90,643 41,809 396 132,848 153,908 17,175 - - 17,175 10,178 |
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| 107,819 42,522 860 151,201 166,252 |
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| (802) 64,848 (107) 63,938 77,910 - (365) - (365) 392 |
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| (802) 64,483 (107) 63,573 78,303 |
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| 56,532 159,518 6,567 222,617 144,313 |
|
| 55,730 224,001 6,460 286,190 222,617 |
The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements for the year ended 31 December 2022
BALANCE SHEET AS AT 31 DECEMBER 2022
| Note FIXED ASSETS Tangible assets 5 Investments 6 CURRENT ASSETS Stock Debtors 7 Cash at bank and in hand CURRENT LIABILITIES Amounts falling due within one year 8 NET ASSETS FUNDS Unrestricted 4 Restricted 4 Designated 4 |
2022 2021 £ £ 1,203,979 - 2,750 3,115 |
|---|---|
| 1,206,729 3,115 2,800 3,500 18,952 39,974 165,694 176,301 |
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| 187,446 219,775 (1,107,985) (273) |
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| 286,190 222,617 |
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| 55,730 56,532 224,001 159,518 6,460 6,567 |
|
| 286,190 222,617 |
The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements for the year ended 31 December 2022
NOTES TO THE ACCOUNTS
1. ACCOUNTING POLICIES
a Basis of preparation
The accounts have been prepared under the historical cost convention.
b Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the objectives of the charity.
Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Designated funds are unrestricted funds earmarked for particular purposes.
c Fixed assets
Investments held as fixed assets are revalued at market value at the balance sheet date.
The gain or loss is taken to the Statement of Financial Activities.
Land and buildings are initially measured at cost and subsequently cost less depreciation.
The annual depreciation charge is calculated based on the estimated useful life and the estimated residual value of the asset.
d Capital grants
Income from capital grants is recognised on the accrual model of grant accounting. The grant income is initially recognised as a deferred income creditor and released to the Statement of Financial Activities over the useful life of the asset.
The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements
for the year ended 31 December 2022
NOTES TO THE ACCOUNTS
2. INCOMING RESOURCES
| 2a. Incoming resources from donors Committed giving under Gift Aid Committed giving not gift aided Planned giving via pew envelopes Planned giving - income tax recovered Income tax recoverable Collection plate Legacies and bequests 2b. Other voluntary incoming resources Grants Flowers Donations/appeals Castle Community Rooms Sing Praise 2c. Incoming resouces from operating activities to further PCC objectives Church lettings Church Hall lettings Other fees Wall safe 2d. Incoming resources from operating activitites to generate funds Other fund raising 2e. Income from investment Investment income 2f. Other incoming resources Clergy expenses VAT refunds Utilities Printing and stationery Bell ringers Total incoming resources |
Unrestricted Restricted Designated Total Total funds funds funds 2022 2021 £ £ £ £ £ 44,019 - - 44,019 46,104 16,630 2,531 - 19,160 6,603 2,399 - - 2,399 1,883 14,930 - - 14,930 2,285 - 1,683 - 1,683 22,457 3,268 - - 3,268 1,800 - - - - 1,000 |
|---|---|
| 81,245 4,214 - 85,459 82,132 |
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| 218 1,131 - 1,349 250 3,657 - 753 4,410 310 6,226 - - 6,226 1,200 - 86,689 - 86,689 120,881 - 11,311 - 11,311 15,000 |
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| 10,101 99,131 753 109,986 137,641 |
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| 625 570 - 1,195 205 - - - - 4,113 4,892 - - 4,892 3,781 5,367 - - 5,367 5,292 |
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| 10,885 570 - 11,455 13,390 |
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| 179 2,244 - 2,423 7,588 |
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| 179 2,244 - 2,423 7,588 |
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| 254 195 - 449 94 |
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| 254 195 - 449 94 |
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| 93 - - 93 25 3,289 - - 3,289 1,132 968 - - 968 1,041 3 - - 3 12 - 1,015 - 1,015 1,107 |
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| 4,353 1,015 - 5,367 3,317 |
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| 107,016 107,369 753 215,139 244,163 |
The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements
for the year ended 31 December 2022
NOTES TO THE ACCOUNTS
3. RESOURCES EXPENDED
| 3a. Costs of generating funds Fund raising Church hall expenses 3b. Activities directly relating to work of Church Diocesan Parish Share Clergy expenses Church running expenses Insurance Church maintenance Salary of organist Donations Flowers Wedding fees Other FOSM expenditure Castle Community Rooms Sing Praise Bank charges 3c. Governance costs Printing and stationery Administrator Miscellaneous costs Total resources expended |
Unrestricted Restricted Designated Total Total funds funds funds 2022 2021 £ £ £ £ £ - 713 - 713 521 - - 464 464 1,646 |
|---|---|
| - 713 464 1,177 2,167 |
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| 58,000 - - 58,000 45,069 243 - - 243 31 5,806 - - 5,806 3,847 4,177 - - 4,177 4,340 20,656 - - 20,656 9,692 - - - - 2,982 346 800 - 1,146 1,248 1,357 - 396 1,753 558 - 640 - 640 815 - 7,289 - 7,289 68 - 16,388 - 16,388 74,885 - 16,560 - 16,560 10,373 60 132 - 192 - |
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| 90,643 41,809 396 132,848 153,908 |
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| 1,240 - - 1,240 440 5,616 - - 5,616 5,616 10,319 - - 10,319 4,121 |
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| 17,175 - - 17,175 10,178 |
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| 107,819 42,522 860 151,201 166,252 |
The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements for the year ended 31 December 2022
NOTES TO THE ACCOUNTS
4. FUND SUMMARY
| Unrestricted Funds PCC General Fund Restricted Funds Tombs Fund Friends of St Michael's Fund Bells Fund Friends of Delhi Brotherhood Sing Praise Castle Community Rooms Gain/(loss) on investments Designated Funds Church Hall Fund Church Flower Food Bank |
£ £ £ 56,532 (802) 55,730 As at 1.1.22 Surplus/ (deficit) As at 31.12.22 |
|---|---|
| 9,616 251 9,867 38,678 (830) 37,848 3,408 449 3,857 553 (74) 479 14,411 (5,249) 9,162 91,246 70,302 161,548 1,605 (365) 1,240 |
|
| 159,518 64,483 224,001 |
|
| 5,937 (463) 5,474 469 357 826 161 - 161 |
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| 6,567 (107) 6,460 |
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| 222,617 63,573 286,190 |
The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements for the year ended 31 December 2022
NOTES TO THE ACCOUNTS
5. TANGIBLE FIXED ASSETS
| Cost At 31 December 2021 Additions At 31 December 2022 Depreciation At 31 December 2021 Charged in year At 31 December 2022 Net book value At 31 December 2021 At 31 December 2022 |
£ - 1,203,979 |
|---|---|
| 1,203,979 | |
| - - |
|
| - | |
| - 1,203,979 |
6. INVESTMENTS
The following investments are held with the Diocesan Board of Finance and the interest is paid into the church account. The income from the Buckmaster charity is for the repair and maintenance, upkeep and improvement of the church.
The investments are included on the balance sheet at market value at 31 December and any gain or loss is taken to the Statement of Financial Activity.
| Value at 31 December 2021 Movement in valuation Value at 31 December 2022 |
Fabric & Organ Bell Ropes Total £ £ £ £ 174 158 2,783 3,115 (20) (19) (326) (365) Buckmaster |
|---|---|
| 154 139 2,457 2,750 |
The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements
for the year ended 31 December 2022
NOTES TO THE ACCOUNTS
7. DEBTORS
| 7. DEBTORS | |
|---|---|
| Tax recoverable from Gift Aid Church Hall lettings Prepayments |
2022 2021 £ £ 16,952 36,956 - 2,233 2,000 785 |
| 18,952 39,974 |
8. CREDITORS
| Accruals Christmas collection charity donation Deferred income |
2022 2021 £ £ 84,177 49 570 224 1,023,238 - |
|---|---|
| 1,107,985 273 |
Deferred income relates to capital grants accounted for on the accrual model. See also Note 1(d).
9. ANALYSIS OF NET ASSETS
| Unrestricted | **Restricted ** | Designated | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Tangible assets | - | 1,203,979 | - | 1,203,979 | - |
| Investments | - | 2,750 | - | 2,750 | 3,115 |
| Current assets | 56,300 | 124,687 | 6,460 | 187,446 | 219,775 |
| Current liabilities | (570) | (1,107,415) | - | (1,107,985) | (273) |
| 55,730 | 224,001 | 6,460 | 286,190 | 222,617 |
The PCC of St Michael's, Framlingham Charity No. 1128206 Financial Statements for the year ended 31 December 2022
NOTES TO THE ACCOUNTS
10. EMPLOYEES
| During the year the number of employees paid for by the charity was: Employment costs Organist Payment to highest paid employee 11. PAYMENTS TO TRUSTEES During the year payments to trustees for services were as follows: |
2022 2021 £ £ 1 2 |
|---|---|
| 2022 2021 £ £ 5,616 5,616 - 2,982 |
|
| 5,616 8,598 |
|
| 5,616 5,616 |
|
| 2022 2021 £ £ 11,223 10,373 |
One trustee received payment for the provision of services to the charity. The services were provided on an arm's length basis and were in addition to normal trustee duties.
The expense is included in the Statement of Financial Activities, within activites directly relating to the work of the Church. The trustees are satisfied that the expenditure is in the best interests of the charity and is reasonable in relation to the service provided.