The Parochial Church Council of the Ecclesiastical Parish
of
St. Leonard’s Lexden
Annual Report and
Financial Statements
st December 2022 for the year ending 31
Priest in Charge The Rev’d Matthew Simpkins, 2 Wroxham Close, Colchester, CO3 3RQ
Parish Office
St Leonard’s Church, Lexden Road, Colchester, CO3 4BL
Registered Charity number 1128302
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Administrative information
The parish of St Leonard’s, Lexden is part of the Diocese of Chelmsford, within the Church of England. The correspondence address is St Leonard’s Church, Lexden Road, Colchester, CO3 4BL. The PCC is a body corporate (PCC Powers Measure 1956 and Church Representation Rules 2017 and 2020). The charity number is 1128302.
Aims and purposes
The Parochial Church Council (PCC) of St Leonard’s, Lexden is responsible for co-operating with the Priest in Charge, the Rev’d Matthew Simpkins, in promoting within the ecclesiastical parish the whole mission of the Church. The PCC is specifically responsible for the church building and the church hall and manages the day to day life of the buildings and congregation. The PCC employs a Parish Administrator. The parish serves a population of approximately 6,445 and is mainly residential with three care/nursing homes, three schools, and some retail outlets.
Objectives and activities
We put Jesus at the centre of everything that we do; we try to be a force for good in the world and we believe nothing is impossible with God. Our vision is to serve the community, to proclaim and teach the Gospel through worship and prayer and to be a welcoming and inclusive church where anyone and everyone can feel welcome and accepted. This PCC is committed to living out our faith, both corporately and individually, in ways which serve the local community practically and pastorally.
REVIEW OF THE YEAR
The COVID-19 pandemic subsided during 2022, allowing the workings of St Leonard’s to experience some longer-term stability for the first time since 2019. In person worship, and the hiring of our public places was possible throughout the year. We strove to continue to have a mind to those who remain vulnerable to the infection. Throughout 2022, the Priest-in-Charge received treatment for cancer while continuing in post.
Mission and evangelism
We believe that every member of St Leonard’s contributes to mission and evangelism, and we nurture and support them in this. Church members continue to be actively involved across Lexden and Colchester through their everyday lives as well as initiatives such as Colchester CAP Debt Centre, Colchester Foodbank, Dr Bike, St Cedd’s Community Café and school governance.
The PCC is committed to supporting mission to young people in the parish. We have an active Junior Church at each Parish Eucharist. All-Age Eucharists usually happened on the first Sunday of the month with young people taking roles in those services. Messy Church resumed in person and continued to expand. Many of those attending this ‘fresh expression’ are not regular members of other congregations and it is an excellent bridge to our Baby & Toddler Group, schools work and Brick Club. Messy Church forms a significant part of our outreach and remains our second best attended regular act of worship with an average of 19 children and 23 adults in the autumn and winter of 2022.
The Baby & Toddler group continued to flourish during this year. Approximately 65 carers, babies and toddlers attended each week. This continues to be popular with the community of Lexden and beyond, and is of substantial missional importance, attracting many from beyond the church. This group holds services at major festivals and also connects people with our other activities such as Messy Church and Junior Church.
The ministry team is actively involved in all three of the parish’s schools through assemblies, visits, and carol services. Our outreach Brick Club resumed in 2022 – on Tuesdays during the school holidays and proved an excellent way of encouraging the non-churched to spend time in our building and among our community.
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Our buildings were used by local community groups for gatherings, rehearsals, concerts, carol services and other events in 2022. We hosted 6 regular groups, which formed a key aspect of our community engagement. In partnership with the ecumenical Colchester CAP Debt Centre, a number of CAP Life Skills courses continued across the town. The Bereavement Support Group continues to offer assistance to those living with grief. St Leonard’s offered active support to the neighbouring Parish of Shrub End in continuing the St Cedd’s Community Café – a community hub which meets twice a month. This includes the Dr Bike initiative, run by members of St Leonard’s.
The Summer Fete resumed in time to mark the 200[th] anniversary of the building of our nave and was well received by the community, as well as raising funds. Our usual Remembrance Day service and Act of Remembrance was well attended.
Men’s and Women’s breakfasts continued to attract people from the congregation and beyond.
Other charitable service to the wider community involved church members in, and fundraising for, charities including Colchester Food Bank, Colchester CAP Debt Centre, Christian Aid, OMF international, Colchester YES, CYO, Colchester Refugee Action, English for Women, the Next Chapter, the Children’s Society, Sheepfold Centre, Essex Integration, Beacon House, Colchester Korban Project, Operation Christmas Child, MacMillan Cancer Care, and the New Hythe parents and baby unit. The PCC aims to give a proportion of income to charities, donating approximately £10,284 during 2022.
St Leonard’s also reached out through during 2022 using social media including such as Facebook, Twitter, and Instagram and podcasts.
Worship and prayer
Our pattern of worship is shaped by the Priest in Charge in consultation with the PCC. We are committed to enabling worship which resources those who share in it to live lives of faithfulness and service, is welcoming and attractive to newcomers, and helps to make God known to those on the fringes of faith. We strive to offer a variety of inclusive, thoughtful and high-quality services. St Leonard’s worship centres on the Eucharist, and we aim to provide engaging and relevant preaching and maintain a living tradition of choral music. A new music group was introduced alongside the choir at our All Age Services and proved a valuable way of engaging children in our worship.
Our worship draws people from beyond the parish. Our main act of worship is the Parish Eucharist each Sunday, with 8am Book of Common Prayer Holy Communion twice a month, and Evensong and a Eucharist for Wholeness and Healing using once a month in the evening. On the first Sunday of the month there was usually an All-Age Eucharist. Eucharists also held at 10am on Wednesday, and at 8am on Thursday. The main Sunday morning service continued to be broadcast through Facebook.
2022’s ‘October count’ of in-person attendance was 94 adults with 13 children and young people. This does not take into account the number joining us online. By the end of 2022, usually 4 or 5 people would watch the service live online, with many more being engaged after the service. During 2022 there were 21 baptisms, 3 weddings, and 17 funerals were conducted either in church or at local crematoria. The provision of baptisms, weddings and funerals for the parish and community remains a critical aspect of the parish’s mission, with new relationships being established and nurtured. Many of those families who approach us for baptism are not yet regular members of our congregations and we are delighted to be able to respond to their desire to bring new family members into the Church. We offer opportunity for further nurturing into the St Leonard’s community through our many other activities and fresh expressions including Baby & Toddler Group, Messy Church, Brick Club, and our annual Commemoration of the Departed.
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On Sunday 3[rd] July the Bishop of Chelmsford, The Rt Rev’d Dr Guli Francis-Dehqani, visited St Leonard’s and lead a Festival Eucharist to give thanks for 200[th] anniversary of the re-building of the church.
On the 8[th] September, Her Late Majesty Queen Elizabeth II died. We were honoured to offer a number of services in her memory, to toll the bell for the parish, and to collate a Book of Remembrance from the residents of Lexden.
The Rev’d Viv Mendham continued to serve the parish as Associate Priest. Rev’d Jacquie Messinger and the Rev’d Maggie Whiteman continued to serve as Assistant Curates. Retired priest with PTO, the Rev’d Canon Hugh Beavan, and Readers Emerita with PTO, Rosemary Elden, continued to contribute to ministry at St Leonard’s. Other visiting clergy and ministers, including the Rev’d Canon Martin Wood and Phyll Wood, made an important contribution during 2022.
Stewardship
During 2022 the PCC ran a Stewardship campaign. This received a positive response both in people contributing their gifts to the running of the church and in financial giving. This campaign resulted in a 14% rise in regular financial giving to the PCC.
Pastoral Care
Much pastoral care within our congregation is informal and mutual. Our team of Pastoral Visitors supports a growing number of individuals in need or with mobility difficulties, and has been increasingly involved in offering home communion, and- with others- in visits and monthly services in our four local care homes. Regular pastoral visiting was usually organised by the Pastoral Co-ordinator, and overseen by the Priest in Charge.
Buildings
The year of 2022 was an interesting one regarding the building. The lightbulbs were upgraded in the nave, which is now a much brighter, lighter building. Work was carried out on the heating system. The building continues to be used most days of the week, which is very satisfying. All the regular maintenance has been carried out with no nasty surprises, and the Quinquennial inspection was undertaken in June 2022.
Deanery Synod
Deanery Synod met twice during the year. St Leonard’s was represented on Deanery Synod by four lay representatives and four clergy representatives.
Safeguarding
The care and protection of children, young people and adults involved in Church activities is the responsibility of everyone who participates in the life of the Church. At St Leonards we are committed to promoting a safer environment and culture, and supporting all those who come into our church. We ensure there is support for any member of the church who has particular responsibility related to children and vulnerable adults. The Parish Safeguarding policy is reviewed regularly and our Parish Safeguarding Officer ensures all those who need to have DBS checks are up to date, and that training for those who require this for their role is arranged. Safeguarding information is displayed in the hall and the church, and a safeguarding folder including the Parish Safeguarding Policy, the Promoting a Safer Church booklet and the Parish Safeguarding Handbook is available. As the above measures and ongoing practices and policies make clear, the PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults.
Financial review
The annual accounts for 2022 record a total income of £133,351 compared to £214,767 in 2021. In 2021, a generous legacy totalling £95,710 was received which elevated income in that year. A successful Stewardship
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campaign took place in 2022. Income from activities for generating funds increased as church hall and church room lettings were again possible. A very successful Summer Fete and a very successful Christmas Bazaar also took place. Tax recovered on Gift Aid, £16,824 in 2022, continues to be a significant area of income. Expenditure in 2022 was £172,410, up on the previous year. Higher energy costs and a higher parish share contribution were partly responsible: indeed, of the total expenditure of £172,410, over £104,000 was for our parish share due to the diocese. Additional expenditure was also incurred to repair the church heating system and to renew hymn books.
PCC donations to charity in 2022 totalled £10,284
On 31 December 2022, the principle balances were £220,106 (excluding the £684,319 value of the church hall) and £252,219 in the restricted and endowment funds. This year the accounts show a deficit balance of £44,912.
Structure, Governance and Management
PCC members are elected and appointed according to the Church Representation Rules 2017. All members of our congregations are encouraged to register on the electoral roll and to participate in the annual elections. As of 31st December 2021 there were 214 names on the Electoral Roll. PCC members are responsible for all matters of general concern and importance to the parish, including decisions about its finances. The PCC met six times in 2021. The PCC has a number of subcommittees (Standing Committee, Fabric and Hall, Mission and Outreach, and Children and Young Peoples’ Group) which report to the main Council for decisions and approval of major issues. The Priest in Charge and Churchwardens are ex-officio members of all committees.
During the year ending 31st December 2022 the following served on the Parochial Church Council:
| Ex-Officio Members | |
|---|---|
| Priest in Charge | The Rev’d Matthew Simpkins |
| Associate Priest | The Rev’d Viv Mendham |
| Assistant Curate | The Rev’d Jacquie Messinger |
| Assistant Curate | The Rev’d Maggie Whiteman |
| Churchwardens | David Watkins |
| Esther Hepstonstall | |
| Parish Safeguarding Officer | Mrs Julie Hinchcliffe |
| Deputy Parish Safeguarding Officer | Mrs Amanda Allston |
| Treasury Team | Clare Cleverdon |
| David Burrows | |
| Adrian Steward | |
| Representatives to Deanery Synod | Mrs Margaret Smith |
| Mrs Maureen Watkins | |
| Mrs Julie Hinchcliffe | |
| Mrs Linda Firth (from May) | |
| Elected members: | |
| Judith Steele (Secretary) | Mike Firth (from May) |
| Chris Newton | Janice Cocks |
| Yvonne Romain | Ruth Windscheffel (until May) |
| Mary Hanmer (until May) | Matthew Brown (until May) |
| Nick Allston (from May) | Chris Andrews (until May) |
The Standing Committee members are: Priest in Charge, Churchwardens, PCC Treasurer and Secretary.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S, LEXDEN
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| General | Restricted | Endowment | FUNDS | FUNDS | ||
| Notes | Fund | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | ||||
| Incoming resources | ||||||
| Voluntary income | 2a | £111,281 | £5,015 | £116,296 | £204,407 | |
| Activities for generating funds | 2b | £10,861 | £10,861 | £4,665 | ||
| Income from Investments | 2c | £2,987 | £121 | £33 | £3,141 | £4,005 |
| Church Activities | 2d | £3,053 | £3,053 | £1,690 | ||
| Total incoming resources | £128,181 | £5,136 | £33 | £133,351 | £214,767 | |
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | £156 | £156 | £53 | ||
| Fund raising trading costs | 3b | £5,943 | £5,943 | £1,158 | ||
| Church Activities | 3c | £157,317 | £7,931 | £165,248 | £144,677 | |
| Governance costs | £1,063 | £1,063 | £927 | |||
| Total resources expended | £164,479 | £7,931 | £172,410 | £146,815 | ||
| Net incoming/(outgoing) resources | -£36,298 | -£2,795 | £33 | -£39,059 | £67,952 | |
| Revaluation gains/losses on investments | -£2,528 | -£3,325 | -£5,853 | £3,535 | ||
| Net movement in funds | -£38,826 | -£6,119 | £33 | -£44,912 | £71,487 | |
| Transfers between funds | 8 | |||||
| Net movement in funds | -£38,826 | -£6,119 | £33 | -£44,912 | £71,487 | |
| Total funds brought forward at 1 January 2022 | £943,251 | £248,046 | £10,258 | £1,201,555 | £1,130,069 | |
| Total funds carried forward at 31 December 2022 | £904,425 | £241,927 | £10,292 | £1,156,644 | £1,201,555 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S, LEXDEN
BALANCE SHEET AS AT 31 DECEMBER 2022
| Notes Fixed assets Tangible fixed assets 5 Investments 6 Total fixed assets Current assets Short term deposits Debtors Cash at bank and in hand Liabilities Agency collections Accounts payable Total Liabilities Total assets Parish Funds 7 Endowment funds 8 Restricted funds 8 Unrestricted funds 8 |
2022 2021 £ £ £684,319 £684,319 £107,542 £28,242 £791,861 £712,561 £335,253 £429,503 £5,012 £4,665 £28,928 £57,999 £369,193 £492,167 £1 £500 £4,410 £2,673 £4,411 £3,173 £1,156,644 £1,201,555 £10,292 £10,258 £241,927 £248,046 £904,425 £943,251 £1,156,644 £1,201,555 |
|
|---|---|---|
Approved by the Parochial Church Council on ……………………………. 2023 and signed on its behalf by Sunday 16th April
The Revd Matt Simpkins Clare Cleverdon Chairman Treasurer M�hew J Sim��s Clare Cleverdon
The accompanying notes form a part of these financial statements.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S, LEXDEN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1. Accounting policies
a Accounting convention
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2005.
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements 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 affiliation to another body, nor those which are informal gatherings of church members.
b Parish funds
Unrestricted funds are general funds which can be used for PCC ordinary purposes
Designated funds represent monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.
Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.
Endowment funds are funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.
c Incoming resources
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when receivable. All incoming resources are accounted for gross.
d Resources expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation to the PCC. The diocesan parish share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.
e Fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2) of the Charities Act 1993.
Movable church furnishing held by the Rector and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 2003 there is insufficient cost information available and therefore such assets are not valued in the accounts. Subsequently all expenditure on consecrated or beneficed buildings and individual items costing under £1,000 are written off in the year in which they were incurred.
Investments are stated at market value at the balance sheet date.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S, LEXDEN
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022
2 Income & Endowments
| a Voluntary income Planned giving Collections at all services Sundry donations and appeals Stewardship Cheques Other funds generated Income Tax recovered Legacies Non-recurring one-off grants b Activities for generating funds Church Hall and Church rooms lettings Fundraising events c Investment income Dividends and Interest d Income from Church activities Wedding and funerals fees Toddler Group Total income & Endowments |
General Restricted Endowment FUNDS FUNDS Fund Funds Funds 2022 2021 £ £ £82,909 £82,909 £80,890 £2,932 £2,932 £1,073 £2,029 £2,029 £567 £1,000 £2,136 £2,136 £16,824 £16,824 £16,130 £451 £5,015 £5,466 £95,710 £4,000 £4,000 £9,036 £111,281 £5,015 £116,296 £204,407 £7,018 £7,018 £2,301 £3,842 £3,842 £2,364 £10,861 £10,861 £4,665 £2,987 £121 £33 £3,141 £4,005 |
|---|---|
| £2,987 £121 £33 £3,141 £4,005 |
|
| £2,423 £2,423 £1,450 £630 £630 £240 £3,053 £3,053 £1,690 £128,181 £5,136 £33 £133,351 £214,767 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S, LEXDEN
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022
3 Resources expended
| a Costs of generating voluntary income Fees paid to fund raisers Stewardship costs Investment management costs b Fund raising trading costs Church Hall running costs Fund raising events: c Church activities Missionary and charitable giving: Overseas: Church Overseas Relief & Development agencies Home: Home missions CAP Partnership Ministry Costs: Diocesan Parish contribution Other clergy costs Church running expenses and administration: Church fabric and maintenance Upkeep of services Training and Education Mission & Outreach Junior Church and Youth Ministry Toddler Group Church Major Repairs - Installation Governance Total resources expended |
TOTAL Total Unrestricted Restricted Endowment FUNDS funds Funds Funds Funds 2022 2021 £ £ £ £ £ £35 £35 £45 £121 £121 £8 £156 £156 £53 £5,747 £5,747 £1,086 £197 £197 £73 £5,943 £5,943 £1,158 £9,196 £9,196 £1,000 £180 £180 £395 £548 £548 £7,695 £360 £360 £360 £10,284 £10,284 £9,450 £104,932 £104,932 £100,057 £50 £31,613 £31,613 £24,281 £3,237 £635 £3,872 £3,361 £6,462 £6,462 £3,019 £100 £289 £289 £3,402 £200 £200 £323 £301 £301 £634 £7,296 £7,296 £1,063 £1,063 £927 |
|---|---|
| £164,479 £7,931 £172,410 £146,815 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S, LEXDEN
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022
4 Staff costs
| 2022 | 2021 |
|---|---|
| £ | £ |
| £14,390 | £13,422 |
During the year the PCC made payments to a choir director, organists, cleaner and parish administrator; all part time. These amounts are included in the charge for "Church running and administration". See Note 3c on Page 9
| 5 Tangible fixed assets Cost or valuation At 1 January 2022 At 31 December 2022 Depreciation At 1 January 2022 At 31 December 2022 Net book amounts At 31 December 2022 At 31 December 2022 |
Freehold land Total and buildings Fixed Assets £ £ £684,319 £684,319 |
|---|---|
| £684,319 £684,319 |
|
| - - |
|
| - - |
|
| £684,319 £684,319 |
|
| £684,319 £684,319 |
The freehold land and buildings comprise the parish hall in Lexden Road, Colchester. For accounting purposes the historical cost of this property is unknown and was valued in March 2007 for insurance purposes at £684,319. The property has now been included in the accounts in order to comply with the Church Accounting Regulations 2006.
| 6 Investments Market value 1 January 2022 Addition Gain (loss) on revaluation Market value 31 December 2022 |
CBF of C of E Investment Fund Sir Percy Sanders Trust Total Investments £ £ £ £28,242 £28,242 £85,152 £85,152 -£2,528 -£3,325 -£5,853 |
|---|---|
| £82,625 £24,918 £107,542 |
7 Parish Funds Analysis of net assets by fund
| Fixed assets for Church use Investment fixed assets Current assets Total funds 31 December 2022 7a Current Assets - Debtors Total debtors 7b Liabilities - Agency accounts 7c Liabilities - Creditors |
Unrestricted funds Restricted funds Endowment Funds Total funds 2022 £ £ £ £ £684,319 £684,319 £64,471 £7,895 £10,292 £82,658 £155,635 £234,032 £389,667 |
|---|---|
| £904,425 £241,927 £10,292 £1,156,644 |
|
| £5,012 £1 £4,410 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S, LEXDEN
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022
8 Statement of funds
| Statement of funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Transfers, | ||||||||
| other gains | ||||||||
| Bal b/fwd | and | Bal c/fwd | ||||||
| 1 Jan 2022 | Income | Expenditure | losses | 31 Dec | 2022 | |||
| £ | £ | £ | £ | £ | ||||
| Unrestricted Fund | ||||||||
| General Fund | £247,587 | £119,943 | -£158,548 | -£2,528 | £206,454 | |||
| Designated funds | ||||||||
| Hall Building | £684,319 | £684,319 | ||||||
| Church Hall | £2,010 | £7,608 | -£5,747 | £3,872 | ||||
| Choir Robes | £285 | £285 | ||||||
| Parish Magazine | £1,301 . | . | £1,301 | |||||
| Youth | £45 . | -£45 | £0 | |||||
| Toddler Group | £119 | £630 | -£185 | £564 | ||||
| Former Lexden Sunday School | £7,586 | £45 | £7,631 | |||||
| Restricted Fund | ||||||||
| Fabric Fund | £9,067 | £121 | -£7,931 | £1,257 | ||||
| NS&I Investment/ Papillon | £2,375 | £2,375 | ||||||
| ChurchWM - Bequest MB | £208,362 | £15 | £208,377 | |||||
| Sir Percy Sanders Church | £14,121 | -£1,662 | £12,459 | |||||
| Sir Percy Sanders C Yard | £14,121 | -£1,662 | £12,459 | |||||
| Religious and other charities | £5,000 | £5,000 | ||||||
| Endowment Fund | ||||||||
| Fabric Endowment | £10,258 | £33 | £10,292 | |||||
| Total funds | £1,201,555 | £133,351 | -£172,410 | -£5,853 | £1,156,644 |
The Restricted Funds comprising the Fabric Fund, the Papillon Bequest and the Sir Percy Sanders Trust may only be expended on the specific object for which they are given.
The Endowment Fund is a permanent endowment which requires the income to be spent on the church fabric.
The Hall buildings have been separated from the General Fund to give a clearer indication of funds available for running the Parish.
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The PAro¢hial Church Countil of tbe Ecclesiasti1 Parish ofsL Leollard's IRxden Ind¢peThd¢nt Examin¢r's Report to the Member5 of St Leonard's PCC Ltxden Yr EDd¢d 31st December 2022 I report on the [ancial ststements for the year ended 3 1st December 2022. Respective Responsibilities of TTw¢tts nd Examiner The ¢hurch.strue¢s areTesponsible forthepreparation ofthe finan¢ia] Statements. The church'stTUSteesconsider that an audit is not required for this year under section 144(2) of the Charities Act 2011 {the 2011 Aci) and ihot an independent examinaiion is needed. The chariry's gross income exceeded £250.(M) and l am qualified lo undertake ihe examinaiion by being a qualified member of the InlIc of Chartered Accountants in England & Wales. It Is my responsibility to- examine the accounts under section 145 of the 2011 ACL. to follow the procedures laid down in th¢g¢n¢rnl Dir¢ction$ 8iv¢nby th¢ Charity Commission under se¢iion 145(5Xb) of th¢ 2011 A¢t: and to 5tat¢ whether particular matt¢T5 have come to my attenliffi. B4515 of Independent Ex4mlner'$ Report My examination was carried oui in accordance with ihe general Direciions given by th¢ Charity Commission. An examination includes a review of the accounting records kew by the charity and a comparison of the a¢¢ounis preSend with those recorth. li also includes ¢onsideNiM of gny unusual items or dIO$ureS in the a¢¢oun¢ and seeking explanations from you &8 tru$i¢es ¢on¢emirtg any su¢h m¥tt¢rs. Th¢ pro¢¢dures undcrtakcn do not provide all the evid¢n¢e that would be required in an ttudit and consequenily no opinion is given as to whether the accounts present a'true and fair view, and the rewt is limited to those matters set out in the next Statement. Independent ExrnlDer's Statement In connection with my examinwion. no m4ieriaE m4tteFS have come to my attention which 8ives me reasonable cause to believe that in any materi81 respecr.. the accounting records were not kept in a¢COTdance with section 130 of the 2011 ACL or the a¢¢ovnts dhd not a¢¢ord with the accountin8 records: or the accounts did not comply with the applicable r¢quir¢m¢nts ¢ce¢m1Th8 the fonn and conteni of accounts Set out in the Chariiies (Accounts and Reglts} Regulation5 2008 other than any requirement that the accounts give a"tn and fatr- view which is not 4 matterwnsidertd a5 part of an independent ¢xaTnination. I have ¢ome a¢r05s no other rnatters in conneaion with the examination to which attention should be thywn in this report in order lo enable a proper undeYstsndin8 of the accouftts to be Teached. PEYTON TYLER MEARS Chartered aceountant Middleborough House 16 Middl¢borou8h Colche5ter Essex COI IQT 29, March 2023