Flnanclal Statement for the Year ended December 3tst 2020
I. ACCOUPITING POUOES
The flnanoal statements have been prepad wlth the C1th Accourtl Rwlatk)ns 2[K twher with the applicab
occountin8 Standards and the SORP 2(K)5.
The finandal statements ha¥e been prepared under the hlrtorlc (ost tonventlon expt kn the valuatlon of Investment
assets whkh are shown at markel va. The ststement indudes all transactlons. assets and fbilItIeS for whlth the PCC1s
responslble In law. TW do not Include the accounts of Churth 8roups that tW4e thek moin affiliatKm to another b(¥ty. nor
those that are Informal gatherln85 of Chuith mefflbe.
Z. FUNDS
Endowment funds are fund5 the caprtal of whkh must be malntaw. Onl¥ Intome arfslng from the Investment of the
Endowment rnay be used. and murt be trealed as reStted or unre5trkttd accordln8 to the purpose for whkh the
endowment was establlshed.
Restrkted funds represent the folkmi
•). Income from tfusts or end¢y•rn)w whkh may be expanded onon those restrkted objert5 Stated In the temls
of bequest.
bl. donatlons or grants for. or Invfted ty. the PCC for a spedfic object.
The funds may also be spent on that specific oblecL and any amount remalnln8 unspent at the end d the finandal year
must be carrled for4vard as a balance In the partlwlar furrfts concerned. The PCC malrrtalns separale accounts for each of
ts restrlrted fvnds, but Income fomi Beiywwth School share actount Is wid into the Educatlon cash account, whlch ts
treated as havln8 the same object.
Unrestrlcted funds are general funds whkh on be used for the PCCS ordlnJry puryxxes.
IN
ING RESOURCES
Planned 8lvln& collectlons and domtlons are re¢(lS¢d when re01d. Tax relunds are rec(ylsed ¥then the Incomlr
resource to whkh they rel*e ts recehryd. Grants and *cles •ccourted f(yw1 the PCC Is *ally lo the •mounts
due.
Dlvldends are accounted for when recelvable, and Interest b rectyded as of the date of the last quarterty ststement
before the end of the flnanclal year. All other Incomels recw)1sed when It is recel4*d. All Incom1 resources are
accounted for8ros
Grants and donatlons are accourfed for when pakl INer, or when awanled If the award creates a blndlTra or construclhe
obllgatlon on the PCC. The dtocesan parfsh share ts pald In Instalrnents and eath payment Is accounted for at the date
when it ts made. Amounts r1ved speakalfy for misskn) are pakl Into the general fvnd but treated as re5trlrted. All
other eXndIture Is 8enerally recognlsed when 11 b Incurred and is act(nted for gross.
5. FIXED
In accordance wlth sectk•n 9612)• ofthe CharAles Act 1993, consecrated and berth woperty ts not Induded In the
accounts. Movable church furn15hin8s hekl by the WKar and Churdwaydens on specrdl trust forthe PCC and whlth requlre
faculty for dlsposal are inalienable property Ied h) the Church inventory t*hlch can be InSled at any tlme. For
anything acqulred prlorto 2(W there 15 lnsuffKnt cost informat*)n available and therefore such 8ssets are not valued In
the flnanclal statements.
Indlvidual items of eqvlpment used wiihln the Chunh wemi5es and hav1& • purdbase prke of £S(M) or less are wrltten off
when the asset Is acquired.
Investments are vald at market fv at 31 December.
Approved by the PCC on 8th March 2021 and signed for on their behalf try:
PCC Treasurer
Mr Michael Freer.
IIIR1 1LR
PAR
BENCXW
Ind•p•nd•nt Ex•mln•h R•prrft
N¢)t•• to th• Flnanclal Sl•tsm•
5 ** 9
10 kn 11
BENGEW
LK and Republc d Ir8kn1 IFRS 102) (effecti l Jarw 20191.
3TRUCTURi GOVERNANCE AND MAXAGEMENY
Go¥•rnlw docum•nt
R•gl¥t•r•d Chrlty
1128625
addr•
St Petets Church
E¥psham
WR11 6DS
Truth
Mrs J W6Jll&k• (ap7d 31n(¥2020)
Rov M Blrmy
MrnHU
Mr M R F(•8r
Mrs M Bomy
Rev N Wrbhl
Mr D CcL*rarn
Mrn S Hel
Mrs S thkram lrn*3Md 3111(rkn201
Mrn J Rk*ard•
Mr D D4nkn
Ms S hAhton
P Wman
Ms J 01tme {r¢ilW 3111W20201
MsAM8
Ind•p•nd•nt Ex•mln•r
chI1)h NW Bwj
FCA
20 San8(rn W8Ak
WR11LR
P•tsrf¥ Benyworth
R•spMslbHlll•• and b••kn ol i•port
oftho clkn Act 20111lh8 Ptt
I ro[ kn roopOLa of my •xanMwtkn ol th• Tfurf$ urthr sorakn 145 01 aTrJ
be dw8vm In Ihls r*yl kn crfdér b) w4tr4• ¥ Lrftho be r88th&1.
FCA
20 S#rn¢vM W•*
Worrmter
YR1 1LR
28 Februwy 2021
PXTKRS BENGEWO
2019
TLtsi
T(tsi
INCOME AND ENDOWIAENTS FROII
DMallo aThJ b3ari¢s
034
44ts34
41280
14•63
19.
4287
1623
19.261
6.748
742(Ki
EXPENDMJRE 011
•.321
10.783
113.54fj
114.$50
65.128
T*)l•l
119,90
12QJ
76.343
N•t on hN••brnnts
3A14
J,71•
14.940
NET IMCOWEXPENDrruRE)
.8871
11797
RECONCiIATION OF FU14D8
Toi•l fvnd• brought fornwd
41JJ6
151.1
138,362
7T.1f6
41701
1211I
151.IS9
F STPETERS BENGEWORTh
2019
Totsl
CURRENT ASSErs
4J.701
Cagh at bgnk
58,727
T12J1
120
151283
25)
(124)
TT.158
43.n11
120N7
151,159
TOTALA88ETS LESS CURRENT UA8imE8
ri.156
701
120.857
151.159
NET ASSET8
n.156
41701
1211MS1
151,159
FUND8
un8tted lurK
10
77.1
43.701
109,823
TOTAL FUIID8
120
151.159
bthll ty.
R•v M Tr¢¥0
Mr M R Frnor. Tn*l••
PETERS BENCEWO
N•t# t•th
ACC(XJNTING P(1clEs
acAx*d¥nce with chare& so IFRS 1021 ar#1 Reprrfb'r¥J by Charilw.. Stalement of
ReF#yUrvJ St*thrd apO¢abb) in tho UK IrebJNI IFRS ltr2118ff8c* 1 Jpnuwy 2019Y.
¢h#rty to t •xpaThIT•. tt 13 prtthW8 Ihat a tywwf•r ol hr¥Jfts bo In soits&mnt and
T•x•Uon
Fund •ccounO
2019
Tothl
T•ttl
Parish
3n
372
104
1Q4
2.013
4,387
UNCtL
BÉN
Kw
IMVESTMENf IMCOIIE
2019
Trf
1.052
CBF detKrfrt attlnI
1.725
2,7T7
TRUSTEET REMLIMERATION A14D 8EIIEFir3
•ndod 310gt*)*w 2019.
31 D•c•mber 2019.
2019
Oryonbt
T(
COIAE AIID ENDO4ThIENTS FROM
41280
41.2e4)
19.(Y
19.LKIB
4J87
1.725
8.748
4.3B7
6.748
Tgtsl
n.148
74,2C
EXPENDrruRE (XI
10.783
10.763
65.128
65.128
76.343
EW
COMPARATIVES FOR THE STATEMENT OF FNANCWL ACTMfEs. ¢ontlnv•d
9.421
5,519
14.940
6.571
12.797
NET INCOME
RECOMCILL4TION OF FUNDS
103.597
34.765
138.362
109.823
41.336
151.159
2019
34,581
6.755
CBF sharns.. S¢trK
CBF depcdlfvr¥]: S(hKI
CBF ¥hgre8.' P C C
CBF Shaw M
615
$3?67
1.188
92,$56
CASH AT BAIIK
2019
TLrt
4A71
P C C dopCl
12.316
58.727
2019
TJe uodtsl
125
125
125
124
1Q IAI)VEMEKf IN FUNDS
Na
At 1.1
31.121)
109.123
(32M71
77,156
43.701
151.159
POJ021
12I.8S7
{31667)
(1.0041
1305
1120M41
4719
130.3021
At 1.1.19
31.1119
lo397
109.8ZJ
6.571
41,336
138,
12.797
151,159
73.148
(76,3431
9.421
5.519
6.571
TOTAL FUNDS
742IK+
176.3431
14.940
12.797
y4
io.
At 1.1.19
Jl.12.20
103.597
{26,4411
TI.1S3
43.701
I17.5)
120,857
TOTAL FUNDS
138
Unr••trlct•d fund•
Unrestrthd
157.047
I1,323)
12m5
(26.4411
2,116
159.163
(197.3271
(17.5C61
11. RELATED PARTY DISCLOSLIRES
11 CHURCH HOLISE DErED STATEIIEKr
497
1306
W•t
Lbhtro
Insw8
4A06
1.325
(Y.OS81
8.381
3.935
12.316
Surr
Cash 8t t•nk at 1 2020
C8sh at Bank ot 31 2
4Q11
12.316
Ordbwryfur
PAR
COUN
BÉNCEW
RTH
2019
TrOJl
INCCthIE AND END(hlWEMT8
Planned gMThJ
17285
1314
17285
16,910
2.049
3.354
D(malp)nB
10.140
11700
10.140
11700
17.371
John Martkn'• Ch•*y lspe¢W fw¥Jl
4QO34
Olh•r tY•dlng actlvllkn
Parfth
372
749
104
104
2.013
1.112
4.387
C8F dop¥>slt aCrJnI trbtsrwt
1.725
2,777
2.126
11537
1126
12J37
6,897
10.911
Commurty of h8•
Yixth Club
15M3
19,(K18
Mlsgbjn
15.159
141
1.703
19261
19361
8.748
742
EXPENDmiRE
113
452
Pylo
F SF PtTER
2019
TctsE
Trf
Charlt4bh a¢llvlll
IAlsyon
1NJ
100
124
124
1.130
8,519
20.464
Partsh share
616
11,782
6.616
11.782
6281
10.926
of th• Chwth
M•lrthnorK* d sy•knx aNI flth
511
516
1.139
1,419
8.301
2,401
2.465
3.756
3.756
0th8r dwgy}
Pr•m16e8 gan•ral
1.351
1.351
S(*bx4 ixtlos
85,128
174
340
1,739
I111J Mknkmr)
6.197
0.1•7
9,633
120.984
76,343
136.OBiI
P6.021)
12,1431
**REGISTERED CHARITY NUMBER: 1128625**
## **Report of the Trustees and**
## **Unaudited Financial Statements for the Year Ended 31 December 2020**
## **for**
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
Boyds 20 Sansome Walk Worcester WR1 1LR
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Contents of the Financial Statements for the Year Ended 31 December 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**||1||
|**Independent Examiner's Report**||2||
|**Statement of Financial Activities**||3||
|**Balance Sheet**||4||
|**Notes to the Financial Statements**|5|to|9|
|**Detailed Statement of Financial Activities**|10|to|11|
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Report of the Trustees**
**for the Year Ended 31 December 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
This charity is governed under The Parochial Church Councils (Powers) Measure 1956 as amended and The Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended)..
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1128625
## **Principal address**
St Peter's Church Port Street Evesham Worcestershire WR11 6DS
## **Trustees**
Mrs J Westlake (appointed 31/10/2020) Rev M Binney Mrs H Uncles Mr M R Freer Mrs C Thomson Mrs M Bomyer Rev N Wright Mr D Cockram Mrs S Hewitt Mrs S Cockram (resigned 31/10/2020) Mrs J Richards Mr D Daniels Ms S Ashton Ms P Bulman Ms J Osborne (resigned 31/10/2020) Ms A Malpas
## **Independent Examiner**
Christopher Nigel Boyd FCA Boyds 20 Sansome Walk Worcester WR1 1LR
Approved by order of the board of trustees on 28 February 2021 and signed on its behalf by:
Rev M Binney - Trustee
Page 1
**Independent Examiner's Report to the Trustees of The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth**
## **Independent examiner's report to the trustees of The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth**
I report to the charity trustees on my examination of the accounts of The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth (the Trust) for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Christopher Nigel Boyd FCA Boyds 20 Sansome Walk Worcester WR1 1LR
28 February 2021
Page 2
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
## **Statement of Financial Activities**
## **for the Year Ended 31 December 2020**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Church activities
Other trading activities
2
Investment income
3
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Church activities
Other
**Total**
Net gains on investments
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**2020**
Unrestricted
Restricted
**Total**
fund
fund
**funds**
£
£
**£**
**46,034**
**-**
**46,034**
**15,863**
**-**
**15,863**
**1,182**
**-**
**1,182**
**1,559**
**1,064**
**2,623**
**19,261**
**-**
**19,261**
**83,899**
**1,064**
**84,963**
**113**
**-**
**113**
**6,321**
**-**
**6,321**
**113,546**
**1,004**
**114,550**
**119,980**
**1,004**
**120,984**
**3,414**
**2,305**
**5,719**
**(32,667)**
**2,365**
**(30,302)**
**109,823**
**41,336**
**151,159**
**77,156**
**43,701**
**120,857**|2019
Total
funds
£
41,280
19,008
4,387
2,777
6,748|
|---|---|---|
|||74,200
452
10,763
65,128|
|||76,343
14,940|
|||12,797
138,362|
|||151,159|
The notes form part of these financial statements
Page 3
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
## **Balance Sheet**
## **31 December 2020**
|Notes
**CURRENT ASSETS**
Investments
7
Cash at bank
8
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
Restricted
fund
fund
£
£
**54,635**
**43,701**
**22,646**
**-**
**77,281**
**43,701**
**(125)**
**-**
**77,156**
**43,701**
**77,156**
**43,701**
**77,156**
**43,701**|**2020**
**Total**
**funds**
**£**
**98,336**
**22,646**
**120,982**
**(125)**
**120,857**
**120,857**
**120,857**
**77,156**
**43,701**
**120,857**|2019
Total
funds
£
92,556
58,727|
|---|---|---|---|
||||151,283
(124)|
||||151,159|
||||151,159|
||||151,159|
||||109,823
41,336|
||||151,159|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 February 2021 and were signed on its behalf by:
Rev M Binney - Trustee
Mr M R Freer - Trustee
The notes form part of these financial statements
Page 4
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements**
**for the Year Ended 31 December 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
These financial statements have been prepared in accordance with the Church Accounting Regulations 2006 using the receipts and payments basis except for shareholdings that are accounts for using the valuation basis.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity when authorised by the Worcester Board of Finance.
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||||
|---|---|---|---|---|
||||**2020**|2019|
||Unrestricted|Restricted|**Total**|Total|
||funds|funds|**funds**|funds|
||£|£|**£**|£|
|Parish magazine income|**306**|**-**|**306**|691|
|Parish lunches|**372**|**-**|**372**|749|
|Other activities|**400**|**-**|**400**|934|
|Window|**104**|**-**|**104**|2,013|
||**1,182**|**-**|**1,182**|4,387|
Page 5
continued...
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 December 2020**
## **3. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||||
|---|---|---|---|---|
||||**2020**|2019|
||Unrestricted|Restricted|**Total**|Total|
||funds|funds|**funds**|funds|
||£|£|**£**|£|
|CBF school deposit interest and dividends|**-**|**1,064**|**1,064**|1,052|
|CBF deposit account interest|**25**|**-**|**25**|-|
|Investment account interest|**1,534**|**-**|**1,534**|1,725|
||**1,559**|**1,064**|**2,623**|2,777|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Cleaner
Organist|**2020**
**1**
**1**
**2**|2019
1
1|
|---|---|---|
|||2|
No employees received emoluments in excess of £60,000.
## **6.**
## **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Church activities
Other trading activities
Investment income
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Church activities
Other
**Total**|Unrestricted
fund
£
41,280
19,008
4,387
1,725
6,748
73,148
452
10,763
65,128
76,343|Restricted
fund
£
-
-
-
1,052
-
1,052
-
-
-
-|Total
funds
£
41,280
19,008
4,387
2,777
6,748|
|---|---|---|---|
||||74,200
452
10,763
65,128|
||||76,343|
Page 6
continued...
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
fund
£
Net gains on investments
9,421
**NET INCOME**
6,226
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
103,597
**TOTAL FUNDS CARRIED FORWARD**
109,823
**7.**
**CURRENT ASSET INVESTMENTS**
CBF shares: School
CBF deposit fund: School
CBF shares: P C C
CBF Shares: Minister
**8.**
**CASH AT BANK**
Bank current account
P C C deposit account
Church house cash current and deposit
Total
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Held for ASUM group churches|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
fund
£
Net gains on investments
9,421
**NET INCOME**
6,226
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
103,597
**TOTAL FUNDS CARRIED FORWARD**
109,823
**7.**
**CURRENT ASSET INVESTMENTS**
CBF shares: School
CBF deposit fund: School
CBF shares: P C C
CBF Shares: Minister
**8.**
**CASH AT BANK**
Bank current account
P C C deposit account
Church house cash current and deposit
Total
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Held for ASUM group churches||Restricted
fund
£
5,519
6,571
34,765
41,336
**2020**
**£**
**36,886**
**6,815**
**53,367**
**1,268**
**98,336**
**2020**
Total
funds
**£**
**4,471**
**5,859**
**12,316**
**22,646**
**2020**
**£**
**-**
**125**
**125**|||Total
funds
£
14,940|
|---|---|---|---|---|---|---|
|||||||12,797
138,362|
|||||||151,159|
|||||||2019
£
34,581
6,755
50,032
1,188
92,556
2019
Total
funds
£
48,958
5,834
3,935
58,727
2019
£
(1)
125
124|
||||||||
||||||||
||||||||
||||||||
continued...
Page 7
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 December 2020**
## **10. MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**|||||
|---|---|---|---|---|
||||Net||
||||movement|At|
|||At 1.1.20|in funds|31.12.20|
|||£|£|£|
|**Unrestricted funds**|||||
|Unrestricted||**109,823**|**(32,667)**|**77,156**|
|**Restricted funds**|||||
|Restricted||**41,336**|**2,365**|**43,701**|
|**TOTAL FUNDS**||**151,159**|**(30,302)**|**120,857**|
|Net movement in funds, included in the above are as follows:|||||
||Incoming|Resources|Gains and|Movement|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|Unrestricted|**83,899**|**(119,980)**|**3,414**|**(32,667)**|
|**Restricted funds**|||||
|Restricted|**1,064**|**(1,004)**|**2,305**|**2,365**|
|**TOTAL FUNDS**|**84,963**|**(120,984)**|**5,719**|**(30,302)**|
|**Comparatives for movement in funds**|||||
||||Net||
||||movement|At|
|||At 1.1.19|in funds|31.12.19|
|||£|£|£|
|**Unrestricted funds**|||||
|Unrestricted||103,597|6,226|109,823|
|**Restricted funds**|||||
|Restricted||34,765|6,571|41,336|
|**TOTAL FUNDS**||138,362|12,797|151,159|
|Comparative net movement in funds, included in the above are as follows:|||||
||Incoming|Resources|Gains and|Movement|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|Unrestricted|73,148|(76,343)|9,421|6,226|
|**Restricted funds**|||||
|Restricted|1,052|-|5,519|6,571|
|**TOTAL FUNDS**|74,200|(76,343)|14,940|12,797|
continued...
Page 8
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 December 2020**
## **10. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
Unrestricted
**Restricted funds**
Restricted
**TOTAL FUNDS**|At 1.1.19
£
103,597
34,765
138,362|Net
movement
in funds
£
(26,441)
8,936
(17,505)|At
31.12.20
£
77,156
43,701
120,857|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Unrestricted
**Restricted funds**
Restricted
**TOTAL FUNDS**|Incoming
resources
£
157,047
2,116
159,163|Resources
expended
£
(196,323)
(1,004)
(197,327)|Gains and
losses
£
12,835
7,824
20,659|Movement
in funds
£
(26,441)
8,936
(17,505)|
|---|---|---|---|---|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2020.
## **12. CHURCH HOUSE DETAILED STATEMENT**
Church House forms part of theses accounts and therefore is covered by the independent examiners report thereon.
|Income|||
|---|---|---|
|Lettings||7,022|
|Corona virus job retention scheme claims||2,259|
|||9,281|
|Expenditure|||
|Water|**497**||
|Lighting and heating|**1,206**||
|Insurance|**911**||
|Repair and maintenance|**936**||
|Cleaning|**4,406**||
|||7,956|
|Ordinary surplus for the year||1,325|
|Refurbishment project net expenditure (income)||(7,056)|
|Surplus||8,381|
|Cash at bank at 1 January 2020||3,935|
|Cash at Bank at 31 December 2020||12,316|
|Ring fenced for refurbishment project|**4,011**||
|Ordinary funds|**8,305**|12,316|
Page 9
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Planned giving
**17,285**
Loose plate
**1,314**
Tax recovered
**4,327**
Legacies
**-**
Donations
**268**
John Martin's Charity
**10,140**
John Martin's Charity (special fund)
**12,700**
**46,034**
**Other trading activities**
Parish magazine income
**306**
Parish lunches
**372**
Other activities
**400**
Window
**104**
**1,182**
**Investment income**
CBF school deposit interest and dividends
**-**
CBF deposit account interest
**25**
Investment account interest
**1,534**
**1,559**
**Charitable activities**
W & F and other fees including stipendiary
**2,126**
Community use of church house
**12,537**
Youth Club
**1,200**
**15,863**
**Other income**
Mission
**2,000**
Antenna
**15,159**
Miscellaneous
**-**
Corona virus job retention scheme claims
**1,703**
School bibles
**399**
**19,261**
**Total incoming resources**
**83,899**
**EXPENDITURE**
**Other trading activities**
Parish magazine expenses
**113**|Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,064**
**-**
**-**
**1,064**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,064**
**-**|2020
Total
funds
£
**17,285**
**1,314**
**4,327**
**-**
**268**
**10,140**
**12,700**
**46,034**
**306**
**372**
**400**
**104**
**1,182**
**1,064**
**25**
**1,534**
**2,623**
**2,126**
**12,537**
**1,200**
**15,863**
**2,000**
**15,159**
**-**
**1,703**
**399**
**19,261**
**84,963**
**113**|2019
Total
funds
£
16,910
2,049
3,354
1,000
596
17,371
-|
|---|---|---|---|
||||41,280
691
749
934
2,013|
||||4,387
1,052
-
1,725|
||||2,777
6,897
10,911
1,200|
||||19,008
688
6,000
60
-
-|
||||6,748|
||||74,200
452|
This page does not form part of the statutory financial statements
Page 10
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 December 2020**
|Unrestricted
funds
£
**Other trading activities**
**Charitable activities**
Mission
**24**
Charities (including Minister's discretionary fund)
**100**
**124**
**Other**
Wages
**8,986**
Parish share
**29,000**
Building maintenance
**6,444**
Insurance
**6,616**
Utilities
**11,782**
Cleaning of the Church
**-**
Maintenance of systems and fittings
**516**
Consumables
**899**
Church house expenses
**3,756**
Other (including visiting clergy)
**3,356**
Premises general
**1,351**
East window
**40,840**
School bibles
**-**
**113,546**
**Support costs**
**Governance costs**
Accountancy
**600**
Secretarial and admin charges
**4,196**
Bank charges and commission
**174**
Other (including Missioner)
**1,227**
**6,197**
Total resources expended
**119,980**
**Net (expenditure)/income**
**(36,081)**|Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,004**
**1,004**
**-**
**-**
**-**
**-**
**-**
**1,004**
**60**|2020
Total
funds
£
**24**
**100**
**124**
**8,986**
**29,000**
**6,444**
**6,616**
**11,782**
**-**
**516**
**899**
**3,756**
**3,356**
**1,351**
**40,840**
**1,004**
**114,550**
**600**
**4,196**
**174**
**1,227**
**6,197**
**120,984**
**(36,021)**|2019
Total
funds
£
1,130
-
1,130
8,519
20,464
1,541
6,261
10,926
1,692
1,139
1,419
8,301
2,401
2,465
-
-
65,128
600
6,954
340
1,739
9,633
76,343
(2,143)|
|---|---|---|---|
This page does not form part of the statutory financial statements
Page 11
**REGISTERED CHARITY NUMBER: 1128625**
## **Report of the Trustees and**
## **Unaudited Financial Statements for the Year Ended 31 December 2020**
## **for**
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
Boyds 20 Sansome Walk Worcester WR1 1LR
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Contents of the Financial Statements for the Year Ended 31 December 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**||1||
|**Independent Examiner's Report**||2||
|**Statement of Financial Activities**||3||
|**Balance Sheet**||4||
|**Notes to the Financial Statements**|5|to|9|
|**Detailed Statement of Financial Activities**|10|to|11|
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Report of the Trustees**
**for the Year Ended 31 December 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
This charity is governed under The Parochial Church Councils (Powers) Measure 1956 as amended and The Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended)..
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1128625
## **Principal address**
St Peter's Church Port Street Evesham Worcestershire WR11 6DS
## **Trustees**
Mrs J Westlake (appointed 31/10/2020) Rev M Binney Mrs H Uncles Mr M R Freer Mrs C Thomson Mrs M Bomyer Rev N Wright Mr D Cockram Mrs S Hewitt Mrs S Cockram (resigned 31/10/2020) Mrs J Richards Mr D Daniels Ms S Ashton Ms P Bulman Ms J Osborne (resigned 31/10/2020) Ms A Malpas
## **Independent Examiner**
Christopher Nigel Boyd FCA Boyds 20 Sansome Walk Worcester WR1 1LR
Approved by order of the board of trustees on 28 February 2021 and signed on its behalf by:
Rev M Binney - Trustee
Page 1
**Independent Examiner's Report to the Trustees of The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth**
## **Independent examiner's report to the trustees of The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth**
I report to the charity trustees on my examination of the accounts of The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth (the Trust) for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Christopher Nigel Boyd FCA Boyds 20 Sansome Walk Worcester WR1 1LR
28 February 2021
Page 2
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
## **Statement of Financial Activities**
## **for the Year Ended 31 December 2020**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Church activities
Other trading activities
2
Investment income
3
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Church activities
Other
**Total**
Net gains on investments
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**2020**
Unrestricted
Restricted
**Total**
fund
fund
**funds**
£
£
**£**
**46,034**
**-**
**46,034**
**15,863**
**-**
**15,863**
**1,182**
**-**
**1,182**
**1,559**
**1,064**
**2,623**
**19,261**
**-**
**19,261**
**83,899**
**1,064**
**84,963**
**113**
**-**
**113**
**6,321**
**-**
**6,321**
**113,546**
**1,004**
**114,550**
**119,980**
**1,004**
**120,984**
**3,414**
**2,305**
**5,719**
**(32,667)**
**2,365**
**(30,302)**
**109,823**
**41,336**
**151,159**
**77,156**
**43,701**
**120,857**|2019
Total
funds
£
41,280
19,008
4,387
2,777
6,748|
|---|---|---|
|||74,200
452
10,763
65,128|
|||76,343
14,940|
|||12,797
138,362|
|||151,159|
The notes form part of these financial statements
Page 3
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
## **Balance Sheet**
## **31 December 2020**
|Notes
**CURRENT ASSETS**
Investments
7
Cash at bank
8
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
Restricted
fund
fund
£
£
**54,635**
**43,701**
**22,646**
**-**
**77,281**
**43,701**
**(125)**
**-**
**77,156**
**43,701**
**77,156**
**43,701**
**77,156**
**43,701**|**2020**
**Total**
**funds**
**£**
**98,336**
**22,646**
**120,982**
**(125)**
**120,857**
**120,857**
**120,857**
**77,156**
**43,701**
**120,857**|2019
Total
funds
£
92,556
58,727|
|---|---|---|---|
||||151,283
(124)|
||||151,159|
||||151,159|
||||151,159|
||||109,823
41,336|
||||151,159|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 February 2021 and were signed on its behalf by:
Rev M Binney - Trustee
Mr M R Freer - Trustee
The notes form part of these financial statements
Page 4
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements**
**for the Year Ended 31 December 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
These financial statements have been prepared in accordance with the Church Accounting Regulations 2006 using the receipts and payments basis except for shareholdings that are accounts for using the valuation basis.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity when authorised by the Worcester Board of Finance.
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||||
|---|---|---|---|---|
||||**2020**|2019|
||Unrestricted|Restricted|**Total**|Total|
||funds|funds|**funds**|funds|
||£|£|**£**|£|
|Parish magazine income|**306**|**-**|**306**|691|
|Parish lunches|**372**|**-**|**372**|749|
|Other activities|**400**|**-**|**400**|934|
|Window|**104**|**-**|**104**|2,013|
||**1,182**|**-**|**1,182**|4,387|
Page 5
continued...
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 December 2020**
## **3. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||||
|---|---|---|---|---|
||||**2020**|2019|
||Unrestricted|Restricted|**Total**|Total|
||funds|funds|**funds**|funds|
||£|£|**£**|£|
|CBF school deposit interest and dividends|**-**|**1,064**|**1,064**|1,052|
|CBF deposit account interest|**25**|**-**|**25**|-|
|Investment account interest|**1,534**|**-**|**1,534**|1,725|
||**1,559**|**1,064**|**2,623**|2,777|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Cleaner
Organist|**2020**
**1**
**1**
**2**|2019
1
1|
|---|---|---|
|||2|
No employees received emoluments in excess of £60,000.
## **6.**
## **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Church activities
Other trading activities
Investment income
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Church activities
Other
**Total**|Unrestricted
fund
£
41,280
19,008
4,387
1,725
6,748
73,148
452
10,763
65,128
76,343|Restricted
fund
£
-
-
-
1,052
-
1,052
-
-
-
-|Total
funds
£
41,280
19,008
4,387
2,777
6,748|
|---|---|---|---|
||||74,200
452
10,763
65,128|
||||76,343|
Page 6
continued...
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2020**
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
fund
£
Net gains on investments
9,421
**NET INCOME**
6,226
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
103,597
**TOTAL FUNDS CARRIED FORWARD**
109,823
**7.**
**CURRENT ASSET INVESTMENTS**
CBF shares: School
CBF deposit fund: School
CBF shares: P C C
CBF Shares: Minister
**8.**
**CASH AT BANK**
Bank current account
P C C deposit account
Church house cash current and deposit
Total
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Held for ASUM group churches|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
fund
£
Net gains on investments
9,421
**NET INCOME**
6,226
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
103,597
**TOTAL FUNDS CARRIED FORWARD**
109,823
**7.**
**CURRENT ASSET INVESTMENTS**
CBF shares: School
CBF deposit fund: School
CBF shares: P C C
CBF Shares: Minister
**8.**
**CASH AT BANK**
Bank current account
P C C deposit account
Church house cash current and deposit
Total
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Held for ASUM group churches||Restricted
fund
£
5,519
6,571
34,765
41,336
**2020**
**£**
**36,886**
**6,815**
**53,367**
**1,268**
**98,336**
**2020**
Total
funds
**£**
**4,471**
**5,859**
**12,316**
**22,646**
**2020**
**£**
**-**
**125**
**125**|||Total
funds
£
14,940|
|---|---|---|---|---|---|---|
|||||||12,797
138,362|
|||||||151,159|
|||||||2019
£
34,581
6,755
50,032
1,188
92,556
2019
Total
funds
£
48,958
5,834
3,935
58,727
2019
£
(1)
125
124|
||||||||
||||||||
||||||||
||||||||
continued...
Page 7
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 December 2020**
## **10. MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**|||||
|---|---|---|---|---|
||||Net||
||||movement|At|
|||At 1.1.20|in funds|31.12.20|
|||£|£|£|
|**Unrestricted funds**|||||
|Unrestricted||**109,823**|**(32,667)**|**77,156**|
|**Restricted funds**|||||
|Restricted||**41,336**|**2,365**|**43,701**|
|**TOTAL FUNDS**||**151,159**|**(30,302)**|**120,857**|
|Net movement in funds, included in the above are as follows:|||||
||Incoming|Resources|Gains and|Movement|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|Unrestricted|**83,899**|**(119,980)**|**3,414**|**(32,667)**|
|**Restricted funds**|||||
|Restricted|**1,064**|**(1,004)**|**2,305**|**2,365**|
|**TOTAL FUNDS**|**84,963**|**(120,984)**|**5,719**|**(30,302)**|
|**Comparatives for movement in funds**|||||
||||Net||
||||movement|At|
|||At 1.1.19|in funds|31.12.19|
|||£|£|£|
|**Unrestricted funds**|||||
|Unrestricted||103,597|6,226|109,823|
|**Restricted funds**|||||
|Restricted||34,765|6,571|41,336|
|**TOTAL FUNDS**||138,362|12,797|151,159|
|Comparative net movement in funds, included in the above are as follows:|||||
||Incoming|Resources|Gains and|Movement|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|Unrestricted|73,148|(76,343)|9,421|6,226|
|**Restricted funds**|||||
|Restricted|1,052|-|5,519|6,571|
|**TOTAL FUNDS**|74,200|(76,343)|14,940|12,797|
continued...
Page 8
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 December 2020**
## **10. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
Unrestricted
**Restricted funds**
Restricted
**TOTAL FUNDS**|At 1.1.19
£
103,597
34,765
138,362|Net
movement
in funds
£
(26,441)
8,936
(17,505)|At
31.12.20
£
77,156
43,701
120,857|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Unrestricted
**Restricted funds**
Restricted
**TOTAL FUNDS**|Incoming
resources
£
157,047
2,116
159,163|Resources
expended
£
(196,323)
(1,004)
(197,327)|Gains and
losses
£
12,835
7,824
20,659|Movement
in funds
£
(26,441)
8,936
(17,505)|
|---|---|---|---|---|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2020.
## **12. CHURCH HOUSE DETAILED STATEMENT**
Church House forms part of theses accounts and therefore is covered by the independent examiners report thereon.
|Income|||
|---|---|---|
|Lettings||7,022|
|Corona virus job retention scheme claims||2,259|
|||9,281|
|Expenditure|||
|Water|**497**||
|Lighting and heating|**1,206**||
|Insurance|**911**||
|Repair and maintenance|**936**||
|Cleaning|**4,406**||
|||7,956|
|Ordinary surplus for the year||1,325|
|Refurbishment project net expenditure (income)||(7,056)|
|Surplus||8,381|
|Cash at bank at 1 January 2020||3,935|
|Cash at Bank at 31 December 2020||12,316|
|Ring fenced for refurbishment project|**4,011**||
|Ordinary funds|**8,305**|12,316|
Page 9
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Planned giving
**17,285**
Loose plate
**1,314**
Tax recovered
**4,327**
Legacies
**-**
Donations
**268**
John Martin's Charity
**10,140**
John Martin's Charity (special fund)
**12,700**
**46,034**
**Other trading activities**
Parish magazine income
**306**
Parish lunches
**372**
Other activities
**400**
Window
**104**
**1,182**
**Investment income**
CBF school deposit interest and dividends
**-**
CBF deposit account interest
**25**
Investment account interest
**1,534**
**1,559**
**Charitable activities**
W & F and other fees including stipendiary
**2,126**
Community use of church house
**12,537**
Youth Club
**1,200**
**15,863**
**Other income**
Mission
**2,000**
Antenna
**15,159**
Miscellaneous
**-**
Corona virus job retention scheme claims
**1,703**
School bibles
**399**
**19,261**
**Total incoming resources**
**83,899**
**EXPENDITURE**
**Other trading activities**
Parish magazine expenses
**113**|Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,064**
**-**
**-**
**1,064**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,064**
**-**|2020
Total
funds
£
**17,285**
**1,314**
**4,327**
**-**
**268**
**10,140**
**12,700**
**46,034**
**306**
**372**
**400**
**104**
**1,182**
**1,064**
**25**
**1,534**
**2,623**
**2,126**
**12,537**
**1,200**
**15,863**
**2,000**
**15,159**
**-**
**1,703**
**399**
**19,261**
**84,963**
**113**|2019
Total
funds
£
16,910
2,049
3,354
1,000
596
17,371
-|
|---|---|---|---|
||||41,280
691
749
934
2,013|
||||4,387
1,052
-
1,725|
||||2,777
6,897
10,911
1,200|
||||19,008
688
6,000
60
-
-|
||||6,748|
||||74,200
452|
This page does not form part of the statutory financial statements
Page 10
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PETER'S BENGEWORTH**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 December 2020**
|Unrestricted
funds
£
**Other trading activities**
**Charitable activities**
Mission
**24**
Charities (including Minister's discretionary fund)
**100**
**124**
**Other**
Wages
**8,986**
Parish share
**29,000**
Building maintenance
**6,444**
Insurance
**6,616**
Utilities
**11,782**
Cleaning of the Church
**-**
Maintenance of systems and fittings
**516**
Consumables
**899**
Church house expenses
**3,756**
Other (including visiting clergy)
**3,356**
Premises general
**1,351**
East window
**40,840**
School bibles
**-**
**113,546**
**Support costs**
**Governance costs**
Accountancy
**600**
Secretarial and admin charges
**4,196**
Bank charges and commission
**174**
Other (including Missioner)
**1,227**
**6,197**
Total resources expended
**119,980**
**Net (expenditure)/income**
**(36,081)**|Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,004**
**1,004**
**-**
**-**
**-**
**-**
**-**
**1,004**
**60**|2020
Total
funds
£
**24**
**100**
**124**
**8,986**
**29,000**
**6,444**
**6,616**
**11,782**
**-**
**516**
**899**
**3,756**
**3,356**
**1,351**
**40,840**
**1,004**
**114,550**
**600**
**4,196**
**174**
**1,227**
**6,197**
**120,984**
**(36,021)**|2019
Total
funds
£
1,130
-
1,130
8,519
20,464
1,541
6,261
10,926
1,692
1,139
1,419
8,301
2,401
2,465
-
-
65,128
600
6,954
340
1,739
9,633
76,343
(2,143)|
|---|---|---|---|
This page does not form part of the statutory financial statements
Page 11