**REGISTERED CHARITY NUMBER: 1128818**
**Report of the Trustees and Un-audited Financial Statements for the Year Ended 31st December 2023**
**The Parish of Beccles St. Michael’s and St. Luke’s**
Christopher Punt MAAT
Ashcroft, Mill Common Westhall , Suffolk IP19 8RF
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Contents of the Financial Statements For the Year Ended 31[st] December 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|**1 to 4**|
|**Independent Examiners Report**|**5**|
|**Statement of Financial Activities**|**6**|
|**Balance Sheet**|**7**|
|**Notes to the Financial Statements**|**8 to 14**|
|**Detailed Statement of Financial Activities**|**15 to 16**|
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Page 1**
## **Report of the Trustees For the Year Ended 31[st] December 2023**
The trustees present their report with the financial statements of the charity for the year ended 31[st] December 2023. 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 for Smaller Entities (the FRSSE) (effective 1[st] January 2015).
## **OBJECTIVES AND ACTIVITIES**
Objectives and aims -
St. Michael’s and St. Luke’s Parochial Church Council (PCC) has the responsibility of promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
It also has maintenance responsibilities for the Church buildings of St. Michael’s and the surrounding churchyard and the Church buildings of St. Luke’s.
In planning the Church’s activities the members of the PCC kept in mind the Charity Commission’s guidance on public benefit.
## **RECTOR’S REPORT**
Position Vacant as at 31[st] December 2023, therefore no Rector’s report.
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Page 2**
## **Report of the Trustees**
## **For the Year Ended 31[st] December 2023**
## **FINANCIAL REVIEW**
The charity had a Loss for the year of £59,485 (2022: Surplus £114,876). This was after taking into account a realised loss of £1,651 on fixed asset investments, which results in a Loss for the year of £57,834 on church operations.
The charity’s fund balances at 31[st] December 2023 were £150,937 (2022: £210,422) and comprised unrestricted funds of £13,635 (2022: £11,401) and restricted funds of £137,302 (2022: £199,021).
## **Reserves Policy**
Currently there is no reserve’s policy, the majority of the unrestricted fund is taken up by the Parish Share. A reserve policy would be made if the PCC became aware of any future specific liability requiring one.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Parochial Church Council powers measure (1956) as amended and church representation rules.
## **Recruitment and appointment of new trustees**
Trustees are appointed annually at the Annual General Meeting. Retiring trustees are eligible for re-election. Any vacancies arising, between the AGM’s may be filled by the committee. At the AGM following their appointment they will be eligible to stand for election as a trustee.
## **Induction and training of new trustees**
Upon appointment an informal meeting with the new trustee is held to discuss the charity’s history and procedures. Training for trustees is arranged as and when required.
## **REFERENCE AND ADMINISTRATION DETAILS**
## **Registered Charity Number**
1128818
## **Principal address**
The Parish Office St. Luke’s Centre, 61 Rigbourne Hill, Beccles Suffolk NR34 9JQ
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Page 3**
**Report of the Trustees For the Year Ended 31[st] December 2023**
## **REFERENCE AND ADMINISTRATION DETAILS Trustees**
The Parish of Beccles Parochial Church Council currently consists of seven Church Wardens, four Deanery Synod Representatives, twelve Elected Members and the Ex Officio Members.
During the year the following served as members of the PCC:
**Chair** Position Vacant as at 31[st] December 2023 **Church Wardens** Phil Filer Peter Hobbs Susan Son Charles Detheridge Fran Tuck Ben Blower Roger Bennett Vacancy **Deanery Synod Representative** Terri Parker Joan Pryce Janet Fisher Faith D’Arch **Elected Members** Amanda Puxley Brenda Beaumont Mark Lowther (Treasurer) Kathy Owen John Rutter Caroline Carvosso Karen Hall (Minute Secretary) Judy Thacker (Treasurer and PSO) Ann Eckersley Janet Barker Caroline Smith Sheila Beedham Vacancies (2) **Ex-officio Members** Faith Darch (Reader) Phil Cudmore (Clergy) Mark Bee (Clergy) Doreen Page (Reader) Claire Kiddy (Clergy) Jayne Hollingsworth (Treasurer) Kate Cracknell (Youth &Young Adults) Serena Emberley (Parish Safeguarding Officer) Vacancy (Representative for Children & Young People
## **Independent examiner**
Christopher Punt MAAT Ashcroft Mill Common Westhall IP19 8RF
**Page 4**
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Report of the Trustees For the Year Ended 31[st] December 2022**
## **REFERENCE AND ADMINISTRATION DETAILS**
## **Charitable Status**
A parish within the Church of England and the Diocese of St. Edmundsbury and Ipswich.
## **Bankers**
Lloyds Bank plc CCLA Fund Managers Ltd 47 London Road North Senator House Lowestoft 85 Queen Victoria Street Suffolk London NR32 1BL EC4V 4ET
Approved by order of the board of trustees on and signed on its behalf by:
Churchwardens
**Independent Examiner’s Report to the Trustees of The Parish of Beccles St. Michael’s and St. Luke’s**
**Page 5**
I report on the accounts for the year ended 31[st] December 2023 set out on pages six to sixteen.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act) and
- to state whether particular matters have come to my attention.
## **Basis of the independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.
## **Independent examiner’s statement**
In connection with my examination, the following has come to my attention
The accounting statements prepared on pages 6 to 16 represent the accounting affairs of the Parish of Beccles St. Luke’s and St. Michael’s Parochial Church Council for the year ending 31[st] December 2023. The accounting records were compiled using a transactional Microsoft Excel spreadsheet to trial balance level and underpin the PCC’s work and accounting statements for 2023.
Christopher Punt MAAT Ashcroft Mill Common Westhall Suffolk IP19 8RF
**The Parish of Beccles St Michael's & St Luke's**
**Page 6**
## **Statement of Financial Activities for the Year Ended 31 December 2023**
|**Notes**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Church activities
Other trading activities
2
Investment income
3
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Church activities
**Total**
**NET INCOME/(EXPDENDITURE)**
**Other recognised gains(losses)**
Gains/(losses) on investments/ assets
**Net movement in funds**
**RECONCILICATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**funds**
**£**
93,855
13,911
7,208
1,609
116,582
620
113,728
114,348
2,235
-
2,235
23,649
25,884|**Restricted**
**funds**
**£**
97,106
-
-
-
97,106
-
157,175
157,175
(60,069)
(1,651)
(61,720)
58,833
(2,887)|**31.12.23**
**Total**
**funds**
**£**
190,961
13,911
7,208
1,609
213,689
620
270,903
271,523
(57,835)
(1,651)
(59,485)
210,422
150,937|**31.12.22**
**Total**
**funds**
**£**
237,410
21,426
3,850
192|
|---|---|---|---|---|
|||||262,878
2,331
138,903|
|||||141,234|
|||||121,644
(6,768)|
|||||114,876
95,546|
|||||210,422|
**The notes form part of these financial statements**
**The Parish of Beccles St Michael's & St Luke's**
**Page 7**
## **Balance Sheet**
## **for the Year Ended 31 December 2023**
|Notes
**FIXED ASSETS**
Tangible Assets
8
Investments
9
**CURRENT ASSETS**
Debtors
10
Cash at bank and in hand
12
**CREDITORS**
Amounts falling due within one year
11
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
12
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Unrestricted**
**funds**
**£**
-
-
0
10,750
2,885
13,635
-
13,635
13,635
13,635|**Restricted**
**funds**
**£**
0
5,342
5,342
-
131,959
131,959
-
131,959
137,302
137,302|**31.12.23**
**Total**
**funds**
**£**
0
5,342
5,342
10,750
134,844
145,594
0
145,594
150,937
150,937
13,635
137,302
150,937|**31.12.22**
**Total**
**funds**
**£**
1,681
5,312|
|---|---|---|---|---|
|||||6,993
11,000
192,429|
|||||203,429
0|
|||||203,429|
|||||210,422|
|||||210,422|
|||||11,401
199,021|
|||||210,422|
The finanacial statements were approved by the Board of Trustees on --/--/2024 and were signed on its behalf by:
Roger Bennett - Trustee
Mrs. J Hollingsworth - Trustee
The notes form part of these financial statements
**The Parish of Beccles St Michael's & St Luke's**
**Page 8**
## **Notes to the Financial Statements for the Year Ended 31 December 2023**
## **1. ACCOUNTING POLICIES**
Basis of preparing the financial statements
The financial statements of the charity have been prepared in accordance with the charities SORP (FRSSE) Accounting and Reporting by Charities:Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE) effective January 2015), the Charities Act 2011 and the Church Accounting Regulations 2006. The financial statements have been prepared under the historical cost convention with the exception of investements which are included at market value, as modified by the revaluation of certain assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible by law. They do not include the accounts of Church groups that own their main affilication to another body, nor those that are informal gatherings of the Church members.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlements 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.
## **Tangible Fixed Assets**
Depreciaton is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and equipment
- Straight line over 4 years.
## **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. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanantion of the nature and purpose of each fund is included in the notes to the financial statements.
|**2. OTHER TRADING ACTIVITIES**
Miscellaneous
Bookstall
Events
Catering
**The Parish of Beccles St Michael's & St Luke's**|**31.12.23**
**£**
-
-
7,208
-
7,208|**31.12.22**
**£**
0
-
3,582
-|
|---|---|---|
|||3,582|
|||**Page 9**|
## **Notes to the Financial Statements for the Year Ended 31 December 2023**
|**3. INVESTMENT INCOME**|**31.12.23**|**31.12.22**|
|---|---|---|
||**£**|**£**|
|Interest and dividends|1,609|81|
|**4. TRUSTEE'S REMUNERATION AND BENEFITS**|||
|No Trustees received remuneration or benefits.|||
|**5. STAFF COSTS**|||
|The average monthly number of employees during the year was as follows:|**31.12.23**|**31.12.22**|
|Staff|4|4|
|No employees received emoluments in excess of £60,000|||
|Included in wages and salaries is the PCC contribution to the Diocese towards the Parish Administration|||
|salary.|||
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**Unrestricted**
**funds**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
82,293
**Charitable activities**
Church activities
21,426
Other trading activities
3,850
Investment income
192
**Total**
107,761
**EXPENDITURE ON**
Raising funds
2,331
**Charitable activities**
Church activities
107,559
**Total**
109,890
**NET INCOME/(EXPENDITURE)**
(2,129)
**Transfers between funds**
0
**Other recognised gains/(losses)**
Gains/(losses) on investment assets
0
**The Parish of Beccles St Michael's & St Luke's**|**Restricted**
**funds**
**£**
155,117
0
0
0
155,117
0
31,344
31,344
123,773
0
(6,769)|**Total**
**funds**
**£**
237,410
21,426
3,850
192|
|---|---|---|
|||262,878
2,331
138,903|
|||141,234
121,644
0|
|||(6,769)
**Page 10**|
## **Notes to the Financial Statements for the Year Ended 31 December 2023**
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**funds**
**£**
(2,129)
13,530
11,401|**Restricted**
**funds**
**£**
117,004
82,016
199,020|**Total**
**funds**
**£**|
|---|---|---|---|
||||114,875
95,546|
||||210,421|
## **7. INDEPENDENT EXAMINERS REMUNERATION**
During the year the charity was charged £250 for the annual independent examination.
## **8. TANGIBLE FIXED ASSETS**
|**LE FIXED ASSETS**||
|---|---|
|**COST**
At 1 January 2023 and 31 December 2023
**DEPRECIATION**
At 1 January 2023
Charge for year
At 31 December 2023
**NET BOOK VALUE**
At 31 December 2023
At 31 December 2022|**Fixtures**
**fittings and**
**equipment**
**£**
41,634
(39,953)
(1,681)|
||(41,634)|
||0|
||1,681|
## **Consecrated property and movable church furnishings**
Consecrated and beneficial property of any kind is not included in the accounts in accordance with s10(2)c of the Charities Act 2011.
Movable church furnishings held by the vicar 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 on the church's inventory which can be inspected (at any reasonable time). For inalienable property acquired prior to 2001 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2001 will be capitalised and depreciated in the accounts over their anticipated useful economic life.
All expenditure incurred in the year on consecrated or beneficial buildings, individual items under £1,000 or on the repair of movable church furnishings acquired before 1 January 2000 are written off.
## **The Parish of Beccles St Michael's & St Luke's**
**Page 11**
**Notes to the Financial Statements for the Year Ended 31 December 2023**
## **9. FIXED ASSET INVESTMENTS**
|**SSET INVESTMENTS**||
|---|---|
||**Listed**|
||**Investments**|
||**£**|
|**MARKET VALUE**||
|As 1 January 2023|5,312|
|Disposals|-|
|Revaluations|30|
|At 31 December 2023|5,342|
|**NET BOOK VALUE**||
|At 31 December 2022|5,312|
|At 31 December 2023|5,342|
There were no investment assets outside the UK.
|**Investment holdings**
Central Board of Finance of the Church of England Investment Fund
0 shares
COIF Charity Funds (Beccles Clerk's Piece Charity) - 53.22 shares
St. Edmundsbury & Ipswich Diocesan Board of Financ (Banham Fabric Fund
Trust ) - 388 shares
St. Edmundsbury & Ipswich Diocesan Board of Finance (Rideal Fabric Fund
Trust ) - 3,000 shares
2.5% Consol for the Rector
2.5% Consol for the Choir
Poors Pightle, Hermitage and Bridge Street
Lloyds Banking Group plc - 8 shares
**10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors (Gift Aid Rebate 2023)
3-1/2% War Stock for the Fabric Fund|**31.12.23**
0
1,001
614
3,000
-
-
-
723
4
5,342
**31.12.23**
**£**
10,750|**31.12.22**
0
971
614
3,000
-
-
-
723
4|
|---|---|---|
|||5,312|
|||**31.12.22**
**£**
11,000|
**The Parish of Beccles St Michael's & St Luke's**
**Page 12**
## **Notes to the Financial Statements for the Year Ended 31 December 2023**
## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Bank loans and overdrafts
Trade creditors
Other creditors|**31.12.23**
**£**
-
-
-
0|**31.12.22**
**£**
-
-
-|
|||0|
## **12. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Cremation plot
Undercroft reorder
Offertory bags
St Michaels Restoration appeal
St Lukes Fabric Fund and Development
Charity fund
Legacies
Legacy investment fund/Depreciation
Organ Fees Music Keyboard
St Lukes Building and Development
St Michaels Building and Development
Community Fund
Thirst youth group
Austin Bates Music Fund
Parish Pantry
Refurbishment fund
Womans Fellowship
Get a Life Gang
Youth Pastor Fund
**TOTAL FUNDS**|**At 1.1.23**
11,402
-
-
-
1,405
7,558
-
-
6,993
-
16,014
25,674
8,589
14,312
102,872
897
-
-
-
14,707
199,020
210,422|**Net**
**movement**
**in funds**
2,235
-
-
-
-
-
-
-
(1,651)
-
(4,588)
(4,489)
(653)
(1,555)
(35,837)
(394)
-
-
-
(12,553)
(61,720)
(59,485)|**Transfers**
**between**
**funds**
-
-
-
-
-
-
-
-
-
-
-
-
(2,000)
-
(5,000)
2,000
-
-
-
5,000
-
-|**At 31.12.23**
13,637
-
-
-
1,405
7,558
-
-
5,342
-
11,426
21,185
5,936
12,757
62,035
2,503
-
-
-
7,153|
|---|---|---|---|---|
|||||137,300|
|||||150,937|
**The Parish of Beccles St Michael's & St Luke's**
**Page 13**
## **Notes to the Financial Statements for the Year Ended 31 December 2023**
## **12. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restoration appeal
Fabric fund
St Lukes Development
St Michaels Development
Organ Fees Music/Keyboard
Community Fund
Youth Pastor
Thirst youth group
Childrens Youth Worker
Austin Bates Music Fund
Parish Pantry
Get a Life Gang
Legacy investment fund/Depreciation
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
116,582
-
-
124
75,501
-
4,083
10,746
-
-
2,646
4,006
-
-
97,106
213,689|**Resources**
**expended**
**£**
(114,348)
-
-
(4,711)
(79,990)
-
(6,736)
(18,300)
(1,555)
-
(43,483)
(2,400)
-
-
(157,175)
(271,523)|**Gains and**
**losses**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
(1,651)
(1,651)
(1,651)|**Movement**
**in funds**
**£**
2,235
-
-
(4,588)
(4,489)
-
(2,653)
(7,553)
(1,555)
-
(40,837)
1,606
-
(1,651)|
|---|---|---|---|---|
|||||(61,720)|
|||||(59,485)|
The fabric funds are for the repair and maintenance of the fabric, fixtures and fittings of the church buildings
The St.Michael's development fund is for the development of the facilities at St. Michael's church, including specifically the church and undercroft fixtures and fittings.
The St. Luke's development fund is for the development of the fixtures and fittngs at St. Luke's church and hall complex.
The holdings funds are for either i) funds which await final classification or ii) funds which have been received but which do not belong to the PCC and which are held pending payment to their rightful beneficiary.
The legacy investment fund was created upon receiving shares as part of a bequest and is to be used for St. Michael's Church, Beccles absolutely.
The Thirst Youth Club from 1st January 2024 the Accounting and Governance of the Youth Club has been transferred to the Youth Club from the Parochial Church Council.
Other restricted funds are for the purpose described above.
**The Parish of Beccles St Michael's & St Luke's**
**Page 14**
**Notes to the Financial Statements**
**for the Year Ended 31 December 2023**
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions, with the exception of those noted in salaries and expenses, for the year ended 31st December, 2023 nor the year ended 31st December 2022.
**The Parish of Beccles St Michael's & St Luke's**
**Page 15**
**Detailed Statement of Financial Activities for the Year Ended 31 December 2023**
|**31.12.23**
**INCOME AND ENDOWMENTS**
**£**
**Donations and legacies**
Gift Day(s)
2,784
Donations - inc. Starkness of the cross, Fair Trade, Friends of St. Michaels
50,782
Gift Aid Reclaimed (HMRC)
16,753
Grants
46,412
Gift Aid - Planned Giving
55,901
Collections including open plate, wall box
12,049
Other income inc. Missionary Giving, DCMS Scheme, Furlough
5,748
Legacies
533
VAT Claim
0
190,961
**Other trading activities**
Sundry Income- Inc. Printing, PCC Reimbursements
1,171
Bookstall
0
Fund Raising Activities
6,037
Catering
0
7,208
**Investment income**
Interest and dividends
1,609
**Charitable activities**
Church fees (weddings, memorial and funeral)
7,015
Rent from lettings of St. Michaels and St. Lukes
6,896
13,911
**Total Incoming Resources**
213,689
**EXPENDITURE**
**Raising donations and legacies**
Catering
0
Fund Raising Activities
620
Miscellaneous
0
620
**Charitable activities**
Saff Salaries and Parish Administrator
21,539
Insurance
7,045
Telephone and Internet
2,026
Parish Office Costs, postage and stationery
3,606
Rent
0
Missionary and Charitable giving / Donations
4,453
Parish Share
44,500
Carried forward
83,169
**This page does not form part of the statutory financial statements**
**The Parish of Beccles St Michael's & St Luke's**|**31.12.22**
**£**
0
9,439
18,530
14,600
62,640
16,207
4,603
111,391
0|
|---|---|
||237,410
0
0
3,850
0|
||3,850
192
9,724
11,702|
||21,426|
||262,878
0
2,331
0|
||2,331
19,903
6,684
1,798
2,017
0
3,677
58,691
92,769
**Page 16**|
**Detailed Statement of Financial Activities**
## **for the Year Ended 31 December 2023**
|**Charitable activities**
Brought forward
Clergy expenses and fees including Parochial fees to DBF
Service costs
Church Running, Utilities, Fabric Maintenance and Restoration
Equipment, Furniture, Plant and Machinery
**Note 1**
Sundry Expenses, Fees and Stationery inc Parish Pantry
Organ Maintenance
Lease of Photocopier
Architect Fees Restoration of St. Michaels
Youth Club
**Note 2**
**Support costs**
**Governance costs**
Accountancy and legal fees
Bank Transfer
**Total resources expended**
**Net (expenditure)/income before gains and losses**
**Realised recognised gains and losses**
Realised gains/(losses) on fixed asset investments
**Net (expenditure)/income**|**31.12.23**
**£**
83,169
7,220
4,410
117,187
30,291
17,899
2,389
3,981
2,554
1,555
270,653
250
0
271,523
(57,835)
(1,651)
(59,485)|**31.12.22**
**£**
92,769
5,978
1,012
26,111
3,534
15,814
367
4,159
492
-11,584|
|---|---|---|
|||138,653
250
0|
|||141,234
121,644
(6,769)
-|
|||114,876|
- **Notes :-** 1. Includes purchase of a new Audio and Electrical Sound System £28,868
2. First Youth club to be governed independently of the Parish Church from 1st January 2024
**This page does not form part of the statutory financial statements**
**REGISTERED CHARITY NUMBER: 1128818**
**Report of the Trustees and Un-audited Financial Statements for the Year Ended 31st December 2023**
**The Parish of Beccles St. Michael’s and St. Luke’s**
Christopher Punt MAAT
Ashcroft, Mill Common Westhall , Suffolk IP19 8RF
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Contents of the Financial Statements For the Year Ended 31[st] December 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|**1 to 4**|
|**Independent Examiners Report**|**5**|
|**Statement of Financial Activities**|**6**|
|**Balance Sheet**|**7**|
|**Notes to the Financial Statements**|**8 to 14**|
|**Detailed Statement of Financial Activities**|**15 to 16**|
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Page 1**
## **Report of the Trustees For the Year Ended 31[st] December 2023**
The trustees present their report with the financial statements of the charity for the year ended 31[st] December 2023. 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 for Smaller Entities (the FRSSE) (effective 1[st] January 2015).
## **OBJECTIVES AND ACTIVITIES**
Objectives and aims -
St. Michael’s and St. Luke’s Parochial Church Council (PCC) has the responsibility of promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
It also has maintenance responsibilities for the Church buildings of St. Michael’s and the surrounding churchyard and the Church buildings of St. Luke’s.
In planning the Church’s activities the members of the PCC kept in mind the Charity Commission’s guidance on public benefit.
## **RECTOR’S REPORT**
Position Vacant as at 31[st] December 2023, therefore no Rector’s report.
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Page 2**
## **Report of the Trustees**
## **For the Year Ended 31[st] December 2023**
## **FINANCIAL REVIEW**
The charity had a Loss for the year of £59,485 (2022: Surplus £114,876). This was after taking into account a realised loss of £1,651 on fixed asset investments, which results in a Loss for the year of £57,834 on church operations.
The charity’s fund balances at 31[st] December 2023 were £150,937 (2022: £210,422) and comprised unrestricted funds of £13,635 (2022: £11,401) and restricted funds of £137,302 (2022: £199,021).
## **Reserves Policy**
Currently there is no reserve’s policy, the majority of the unrestricted fund is taken up by the Parish Share. A reserve policy would be made if the PCC became aware of any future specific liability requiring one.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Parochial Church Council powers measure (1956) as amended and church representation rules.
## **Recruitment and appointment of new trustees**
Trustees are appointed annually at the Annual General Meeting. Retiring trustees are eligible for re-election. Any vacancies arising, between the AGM’s may be filled by the committee. At the AGM following their appointment they will be eligible to stand for election as a trustee.
## **Induction and training of new trustees**
Upon appointment an informal meeting with the new trustee is held to discuss the charity’s history and procedures. Training for trustees is arranged as and when required.
## **REFERENCE AND ADMINISTRATION DETAILS**
## **Registered Charity Number**
1128818
## **Principal address**
The Parish Office St. Luke’s Centre, 61 Rigbourne Hill, Beccles Suffolk NR34 9JQ
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Page 3**
**Report of the Trustees For the Year Ended 31[st] December 2023**
## **REFERENCE AND ADMINISTRATION DETAILS Trustees**
The Parish of Beccles Parochial Church Council currently consists of seven Church Wardens, four Deanery Synod Representatives, twelve Elected Members and the Ex Officio Members.
During the year the following served as members of the PCC:
**Chair** Position Vacant as at 31[st] December 2023 **Church Wardens** Phil Filer Peter Hobbs Susan Son Charles Detheridge Fran Tuck Ben Blower Roger Bennett Vacancy **Deanery Synod Representative** Terri Parker Joan Pryce Janet Fisher Faith D’Arch **Elected Members** Amanda Puxley Brenda Beaumont Mark Lowther (Treasurer) Kathy Owen John Rutter Caroline Carvosso Karen Hall (Minute Secretary) Judy Thacker (Treasurer and PSO) Ann Eckersley Janet Barker Caroline Smith Sheila Beedham Vacancies (2) **Ex-officio Members** Faith Darch (Reader) Phil Cudmore (Clergy) Mark Bee (Clergy) Doreen Page (Reader) Claire Kiddy (Clergy) Jayne Hollingsworth (Treasurer) Kate Cracknell (Youth &Young Adults) Serena Emberley (Parish Safeguarding Officer) Vacancy (Representative for Children & Young People
## **Independent examiner**
Christopher Punt MAAT Ashcroft Mill Common Westhall IP19 8RF
**Page 4**
**The Parish of Beccles St. Michael’s and St. Luke’s**
**Report of the Trustees For the Year Ended 31[st] December 2022**
## **REFERENCE AND ADMINISTRATION DETAILS**
## **Charitable Status**
A parish within the Church of England and the Diocese of St. Edmundsbury and Ipswich.
## **Bankers**
Lloyds Bank plc CCLA Fund Managers Ltd 47 London Road North Senator House Lowestoft 85 Queen Victoria Street Suffolk London NR32 1BL EC4V 4ET
Approved by order of the board of trustees on and signed on its behalf by:
Churchwardens
**Independent Examiner’s Report to the Trustees of The Parish of Beccles St. Michael’s and St. Luke’s**
**Page 5**
I report on the accounts for the year ended 31[st] December 2023 set out on pages six to sixteen.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act) and
- to state whether particular matters have come to my attention.
## **Basis of the independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.
## **Independent examiner’s statement**
In connection with my examination, the following has come to my attention
The accounting statements prepared on pages 6 to 16 represent the accounting affairs of the Parish of Beccles St. Luke’s and St. Michael’s Parochial Church Council for the year ending 31[st] December 2023. The accounting records were compiled using a transactional Microsoft Excel spreadsheet to trial balance level and underpin the PCC’s work and accounting statements for 2023.
Christopher Punt MAAT Ashcroft Mill Common Westhall Suffolk IP19 8RF