REGISTERED CHARITY NUMBER: 1128625 

## Report of the Trustees and 

## Unaudited Financial Statements for the Year Ended 31 December 2022 

## for 

The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth 

Boyds Accountants 20 Sansome Walk Worcester Worcestershire WRI ILR 



## The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth 

Contents of the Financial Statements for the Year Ended 31 December 2022 


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|---|---|---|---|---|---|---|---|
|Page|
|Report|of the Trustees|1|
|Independent|Examiner's|Report|2|
|Statement|of Financial|Activities|3|to|4|
|Balance|Sheet|5|
|Notes|to|the|Financial|Statements|6|to|ll|
|Detailed|Statement|of Financial|Activities|12"to|13|

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The Parochial Church Council of the 

ecclesiastical Parish of St Peter's Bengeworth 

## Report of the Trustees for the Year Ended 31 December 2022 

The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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 | 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 WRI1I 6DS 

Trustees Rev Andy Smith Mr Peter Moore Sandra Cockram Anne Malpas Jenny Law Marie Bomyer Jane Richards Julie Westlake David Cockram Michael Richard Freer Rev Mark Binney Heather Uncles 

Independent Examiner Damien Chandler ACA Boyds Accountants 20 Sansome Walk Worcester Worcestershire WRI ILR 


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Approved by order of the board of trustees on 23 March 2023 and signed on its behalf by: 

Rev Mark 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 2022. 

## 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’). 

] 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: 

- Le 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. 

] 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. 

Damien Chandler 

ACA 

Boyds Accountants 20 Sansome Walk 

Worcester Worcestershire WRI ILR 

23 March 2023 

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 2022 


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|||||||||
|---|---|---|---|---|---|---|---|
|31.12.22|31.12.21|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|65,417|-|65,417|51,919|
|Charitable|activities|
|Church|activities|18,507|-|18,507|13,821|
|Other trading|activities|2|860|-|860|140|
|Investment|income|3|1,719|1,201|2,920|2,667|
|Other|income|15,474|-|15,474|15,318|
|Total|101,977|1,201|103,178|83,865|
|EXPENDITURE|ON|
|Raising|funds|1,253|-|1,253|377|
|Charitable|activities|
|Church|activities|12,366|-|12,366|6,752|
|Other|84,995|-|84,995|72,566|
|Total|98,614|-|98,614|79,695|
|Net|gains/(losses)|on|investments|(7,324)|(4,944)|(12,268)|13,160|
|NET INCOME/(EXPENDITURE)|(3,961)|(3,743)|(7,704)|17,330|
|RECONCILIATION OF FUNDS|
|Total|funds|brought|forward|89,705|48,482|138,187|120,857|
|TOTAL FUNDS CARRIED FORWARD|85,744|44,739|130,483|138,187|

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The notes form part of these financial statements 

Page 3 



The Parochial Church Council of the ecclesiastical Parish of St Peter's 

Bengeworth 

‘ 

## Statement of Financial Activities 

for the Year Ended 31 December 2022 

## Surplus and Deficit Account 968 

Posting discrepancies were found in the reserve accounts listed below. This is because the brought forward postings in the current year are not equal to the figures carried forward by IRIS at the end of last year. Please check your postings in the brought forward account for the surplus and deficit account 968. 

||Unrestricted|Restricted||
|---|---|---|---|
||funds<br>£|funds<br>vi|Total funds<br>£|
|Broughtforward - 968/1|89,705|48,482|138,187|
|Carried forward|89,704|48,483|138,187|
|Difference|(1)|I|i|



## Post to relevant accounts (see UCHA chart of accounts for further details) 

The notes form part of these financial statements 

Page 4 



The Parochial Church Council of the ecclesiastical Parish of St Peter's 

## Bengeworth 

## Balance Sheet 


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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|:|31|December 2022|
|31.12.22|31:12:21|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|=|£|£|£|
|CURRENT|ASSETS|
|Investments|||$5,167|44,739|99,906|110,973|
|Cash|at|bank|8|30,702|-|30,702|27,339|
|85,869|44,739|130,608|138,312|
|CREDITORS|
|Amounts|falling|due|within|one|year|9|(125)|-|(125)|(125)|
|NET CURRENT ASSETS|85,744|44,739|130,483|138,187|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|85,744|44,739|130,483|138,187|
|NET ASSETS|85,744|44,739|130,483|138,187|
|FUNDS|10|
|Unrestricted|funds|85,744|89,704|
|Restricted|funds|44,739|48,483|
|TOTAL FUNDS|130,483|138,187|

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The financial statements were approved by the Board of Trustees and authorised for issue on 23 March 2023 and were signed on its behalf by: 

Rev Mark Binney - Trustee 

Michael Richard Freer - Trustee 

The notes form part of these financial statements 

Page 5 



The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth 

Notes to the Financial Statements for the Year Ended 31 December 2022 

2. 

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 | 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 al! 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|Restricted funds can only be used for particular restricted|purposes within the objects of the charity|purposes within the objects of the charity|purposes within the objects of the charity|when|
|---|---|---|---|---|---|
|authorised by the Worcester Board ofFinance.||||||
|OTHERTRADING ACTIVITIES||||||
||||3112.22|31.12.21||
||Unrestricted|Restricted|Total|Total||
||funds<br>£|funds<br>£|funds<br>BE|funds<br>£||
|Parish magazine income|-|-|-||56|
|Parish lunches|165|-|165||-|
|Fares and sales|165|-|165||-|
|Other activities|530|-|530||84.|
||860|-|860||140|




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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 2022 

## 3. INVESTMENT INCOME 

|INVESTMENT INCOME|||||
|---|---|---|---|---|
||||31.12.22|311221|
||Unrestricted|Restricted|Total|Total|
||funds|funds|funds|funds|
||£|£|£|£|
|CBF school deposit interest anddividends|.|1,201|1,201|1,076|
|CBF deposit account interest|77|-|ys|3|
|Investment account interest|1,642|-|1,642|1,588|
||1,719|1,201|2,920|2,667|



4. TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021. 

## Trustees' expenses 

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021. 

5. STAFF COSTS 

The average monthly number of employees during the year was as follows: 

||||31.12.22|31.12.21|
|---|---|---|---|---|
||Cleaner||I|]|
||Organist||1|l|
||Administration||1|.|
||||3|2|
||Noemployees receivedemoluments in excess of£60,000.||||
|6.|COMPARATIVES FORTHE STATEMENTOFFINANCIAL|ACTIVITIES|||
|||Unrestricted|Restricted|Total|
|||fund|funds|funds|
|||£|£|£|
||INCOME ANDENDOWMENTS FROM||||
||Donations and legacies|51,919|-|51,919|
||Charitable activities||||
||Church activities|13,821|-|13,821|
||Other trading activities|140|-|140|
||Investment income|1,591|1,076|2,667|
||Otherincome|15,318|.|15,318|
||Total|82,789|1,076|83,865|
||EXPENDITURE ON||||
||Raisingfunds|377|-|377|



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 2022 

|6.|COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIES - continued|COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIES - continued|COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIES - continued||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||fund|funds|funds|
|||5|£|£|
||Charitable activities||||
||Church activities|6,752|-|6,752|
||Other|70,967|1,599|72,566|
||Total|78,096|1,599|79,695|
||Netgainson investments|7,856|5,304|13,160|
||NETINCOME|12,549|4,781|17,330|
||RECONCILIATIONOF FUNDS||||
||Total funds brought forward|TisloS|43,702|120,857|
||TOTAL FUNDSCARRIEDFORWARD|89,704|48,483|138,187|
|qe|CURRENT ASSET INVESTMENTS||||
||||31.12.22|31.12.21|
||||£|5|
||CBF shares: School||37,245|42,190|
||CBF deposit fund: School||7,494|6,293|
||CBF shares:<br>PCC||53,887|61,040|
||CBF Shares: Minister||1,280|1,450|
||||99,906|110,973|
|8.|CASH ATBANK||||
||||31.12.22|31.12.21|
||||Total|Total|
||||funds|funds|
||||£|£|
||Bank currentaccount||10,679|9411|
||PCC<br>deposit account||5,939|5,862|
||Church housecash current and deposit||14,084|12,066|
||Total||30,702|27,339|




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. 

The Parochial Church Council of the 

ecclesiastical Parish of St Peter's 

Notes to the Financial Statements - continued for the Year Ended 31 December 2022 

## Bengeworth 

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

10. 


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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|3.L.12.22|3112-21|
|£|£|
|Held|for ASUM|group churches|125|125|
|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|1.1.22|in|funds|31.12.22|
|£|=|£|
|Unrestricted|funds|
|Unrestricted|89,705|(3,961)|85,744|
|Restricted|funds|
|Restricted|48,482|(3,743)|44,739|
|TOTAL|FUNDS|138,187|(7,704)|130,483|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Gains and|Movement|
|resources|expended|losses|in funds|
|£|£|£|3|
|Unrestricted|funds|
|Unrestricted|101,977|(98,614)|(7,324)|(3,961)|
|Restricted|funds|
|Restricted|1,201|-|(4,944)|(3,743)|
|TOTAL|FUNDS|103,178|(98,614)|(12,268)|(7,704)|
|Comparatives|for movement|in|funds|
|Net|
|movement|At|
|At|1.1.21|in|funds|31.12.21|
|£|£|£|
|Unrestricted|funds|
|Unrestricted|77,155|12,549|89,704|
|Restricted|funds|
|Restricted|43,702|4,781|48,483|
|TOTAL FUNDS|120,857|17,330|138,187|

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Page 9 

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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 2022 

10. MOVEMENT IN FUNDS- continued 

## Comparative net movement in funds, included in the above are as follows: 


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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Incoming|Resources|Gains and|Movement|
|resources|expended|losses|in|funds|
|£|£|£|£|
|Unrestricted|funds|
|Unrestricted|82,789|(78,096)|7,856|12,549|
|Restricted|funds|
|Restricted|1,076|(1,599)|5,304|4,781|
|TOTAL|FUNDS|83,865|(79,695)|13,160|17,330|
|A current|year|12|months and|prior year|12|months combined|position|is|as|follows:|
|Net|
|movement|At|
|At|1.1.21|in|funds|SEs12.22|
|£|£|£|
|Unrestricted|funds|
|Unrestricted|IEASS|8,588|85,743|
|Restricted|funds|
|Restricted|43,702|1,038|44,740|
|TOTAL|FUNDS|120,857|9,626|130,483|

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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 


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||||||
|---|---|---|---|---|
|Incoming|Resources|Gains and|Movement|
|resources|expended|losses|in|funds|
|£|£|5|£|
|Unrestricted|funds|
|Unrestricted|184,766|(176,710)|532|8,588|
|Restricted|funds|
|Restricted|2,277|(1,599)|360|1,038|
|TOTAL FUNDS|187,043|(178,309)|892|9,626|

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The Parochial Church Council of the ecclesiastical Parish of St Peter's 

Notes to the Financial Statements - continued for the Year Ended 31 December 2022 

11. RELATED PARTY DISCLOSURES 

## Bengeworth 

There were no related party transactions for the year ended 31 December 2022. 

12. CHURCH HOUSE DETAILED STATEMENT 

Church House forms part of theses accounts and therefore is covered by the independent examiners report thereon. 

|Income|||
|---|---|---|
|Lettings||10,903|
|Corona virus job retentionschemeclaims||1,507|
|||12,410|
|Expenditure|||
|Water|274||
|Lighting and heating|3165||
|Insurance|895||
|Repairand maintenance|417||
|Cleaning|3,660||
|||8,810|
|Ordinary surplus for the year||4,000|
|Refurbishment project net expenditure (income)||(4,250)|
|Deficit||(250 )|
|Cash atbank at | January 2021||12,316|
|Cash at Bank at 31 December2021||12,066|
|Ring fenced forrefurbishment project|1,750||
|Ordinaryfunds|10,316|12,066|



Page 11 



## The Parochial Church Council of the ecclesiastical Parish of St Peter's Bengeworth 

||;|Bengeworth||||
|---|---|---|---|---|---|
||Detailed Statement ofFinancial Activities|||||
||forthe Year Ended 31 December2022|||||
|||||31.1222|31.12.21|
|||Unrestricted|Restricted|Total|Total|
||:|funds|funds|funds|funds|
|||£|i|z|£|
|INCOMEANDENDOWMENTS||||||
|Donationsand legacies||||||
|Planned giving||23,650|-|23,650|17,668|
|Loose plate||4,179|-|4,179|1,647|
|Taxrecovered||9,401|-|9,401|3,758|
|Legacies||-|-|-|7,000|
|Donations||220|-|220|416|
|John Martin'sCharity||27,967|-|27,967|21,430|
|||65,417|-|65,417|51,919|
|Othertrading activities||||||
|Parish magazine income||-|-|-|56|
|Parish lunches||165|-|165|-|
|Fares and sales||165|-|165|-|
|Other activities||530|-|530|84|
|||860|-|860|140|
|Investment income||||||
|CBF school deposit interestand dividends||-|1,201|1,201|1,076|
|CBFdepositaccount|interest|Ti,|-|77|3|
|Investment account interest||1,642|-|1,642|1,588|
|||1,719|1,201|2,920|2,667|
|Charitable activities||||||
|W&F andotherfeesincluding|includingstipendiary|7,626|-|7,626|4,460|
|Community useofchurchhouse||9,681|-|9,681|8,161|
|Youth Club||1,200|-|1,200|1,200|
|||18,507|-|18,507|13,821|
|Other income||||||
|Mission||50|-|50|-|
|Antenna||9,531|-|9,531|12,943|
|Miscellaneous||5,893|-|5,893|300|
|Coronavirusjob retention schemeclaims||-|-|-|2,075|
|||15,474|-|15,474|15,318|
|Totalincomingresources||101,977|1,201|103,178|83,865|



This page does not form part of the statutory financial statements 


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The Parochial Church Council of the ecclesiastical Parish of St Peter's 

## Bengeworth 

Detailed Statement of Financial Activities for the Year Ended 31 December 2022 

||||SL 1222|313221|
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||funds|funds|funds|funds|
||£|£|£|£|
|EXPENDITURE|||||
|Othertrading activities|||||
|Parish magazineexpenses|78|-|78|377|
|Ukraine Appeal|1,175|-|1,175|-|
||1,253|-|1,253|377|
|Other|||||
|Wages|13,693|-|13,693|8,595|
|Parish share|25,000|-|25,000|22,500|
|Building maintenance|3,135|-|3,135|11,620|
|Insurance|6,190|-|6,190|5,936|
|Utilities|16,796|-|16,796|11,949|
|Maintenance ofsystems and fittings|2,219|-|2,219|562|
|Consumables|4,797|-|4,797|957|
|Church houseexpenses|7,664|-|7,664|4,966|
|Other(including visiting clergy)|2,498|-|2,498|1,539|
|Premises general]|3,003|-|3,003|2,344|
|School bibles|.|-|-|1,598|
||84,995|-|84,995|72,566|
|Support costs|||||
|Governance costs|||||
|Accountancy|600|-|600|600|
|Weddingand funeral payments|4,903|-|4,903|-|
|Secretarial and admin charges|2,669|-|2,669|2,946|
|Bank charges andcommission|248|-|248|216|
|Other(including Missioner)|3,946|-|3,946|2,990|
||12,366|-|12,366|6,752|
|Total resources expended|98,614|-|98,614|79,695|
|Net income|3,363|1,201|4,564|4,170|
|%|||||



This page does not form part of the statutory financial statements 

Page 13