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2023-08-31-accounts

Page
Report ofthe Trustees 1 lo 7
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet 10
Notes to the Financial Statements 11 to 18

Beacon Keith Cobbledick (to 01/11/2022)
Donald
Harris (to
01/11/2022)
Bradworthy Clive Smale
Bridgerule Sheila Cholwill
Mark Shears
Buda Carol Short (to 13/03/2023)
Annette
Cole
Jane Bailey (from 15/06/2023)
Stephen George Jose (from 13/03/2023)
Chilsworthy Karen Shepherd
Ruth Bealing (to 16/08/2023)
Holsworthy Hilary Vivian
Elizabeth
Squire
(to 21/06/2023)
Catherine
Paddon
(from 21/06/2023
Kilkhampton Reg Hambley
Mike Metherell
Marhamchurch Elizabeth
Bray
Mary Bromell
Morwenstow Valerie Tape (to 23/03/2023)
Jenny Vanstone
Charles (John) Cleave (from 23/03/2023)
Whitstone Mervyn
Uglow
Godfrey Cole

2023 2022
Unrestricted Restricted Endowment Total Total
Notes funds
f
funds
f
fund
F
funds
f
fundsf
INCOME AND ENDOWMENTS
FROM
Donations
and legacies
4,554 13,041 17,595 18,955
Charitable
activities
Grants and donations 1,500 100 1,600 4,800
Capital receipts
Assessments
on churches
108,600
155,894
108,600
155,894
251,311
168,489
Investment
income
2 26,368 2,207 28,575 3,549
Other income 5,558 5,558
Total 302,474 15,348 317,822 444,884
EXPENDITURE ON
Charitable
activities
Grants and donations 215,032 215,032 15,120
Salaries and associated costs 132,820 132,820 140,138
Property maintenance
District assessment
and levy
Depreciation
Other costs
92,574
52,519
466
21,481
9,106
32
101,680
52,519
466
21,513
27,850
36,839
312
56,714
Loss on sale offixed assets 30,168 30,168
Total 545,060 9,138 554,198 276,973
Net gains/(losses)
on
investments
(17,557) (35) (17,592) 25,465
NET INCOME/(EXPENDITURE) (260,143) 6,210 (35) (253,968) 193,378
Transfers
between funds
10 (8) 8
Net movement
in funds
(260,151) 6,210 (27) (253,968) 193,376
RECONCILIATION
OF FUNDS
Total funds brought
forward
2,596,822 62,235 11,807 2,670,864 2,477,488
TOTAL FUNDS CARRIED
FORWARD 2,336,671 68,445 11,780 2,416,896 2,670,864

2023 2022
Unrestdicted Restricted Endowment Total Total
Notes funds funds
f
fund
F
funds
f
fundsf
FIXEDASSETS
Tangible assets 945,163 945,163 1,264,669
Investments
Investments 1,134 858 1,992 2,074
Investment
property
564,600 564,600 872,747
1,510,897 858 1,511,755 2,139,400
CURRENT ASSETS
Debtors 35,649 35,649 17,074
Cash at bank and in hand 954,559 69,398 10,922 1,034,879 553,906
990,208 69,398 10,922 1,070,528 570,980
CREDITORS
Amounts
falling due within one
year 9 (164,434) (953) (165,387) (39,606)
NET CURRENT ASSETS 825,774 68,445 10,922 905,141 531,374
TOTAL ASSETS LESS
CURRENT LIABILITIES 2,336,671 68,445 11,780 2,416,896 2,670,864
NET ASSETS 2,336,671 68,445 11,780 2,416,896 2,670,854
FUNDS 10
Unrestricted
funds
2,336,671 2,596,822
Restricted funds 68,445 62,235
Endowment
funds
11,780 11,807
TOTAL FUNDS 2,416,896 2,670,864

INVESTMENT INCOME
2023f 2022f
Rents received 876 1,369
Dividends 61 76
Deposit account interest 27,638 2,104
28,575 3,549

31 August 2022. p
y

g

year
en
2023 2022
Trustee's expenses reimbursed 8,938 14,166
Number of Trustees 2 6
Expenses payments relate mainly to travel and other out ofpocket expenses.
STAFF COSTS
2023 2022
6
Wages and salaries 132,820 140,138
132,820 140,138
The average monthly number ofemployees during the year was as follows:
2023 2022
Average number ofemployees 5 5

TANGIBLE FIXEDASSETS
Freehold Plant and
property machinery Totals
6
COST
At 1 September 2022 1,264,443 3,604 1,268,047
Additions 960 960
Disposals (320,000) (320,000)
At 31 August 2023 944,443 4,564 949,007
DEPRECIATION
At 1 September 2022 3,378 3,378
Charge for year 466 466
At 31 August 2023 3,844 3,844
NET BOOK VALUE
At 31August 2023 944,443 720 945,163
At 31August 2022 1,264,443 226 1,264,669

Unlisted
investments
6
MARKET VALUE
At 1 September 2022 2,074
Revaluations (82)
At 31August 2023 1,992
NET BOOK VALUE
At 31 August 2023 1,992
At 31 August 2022 2,074
There were no investment assets outside the UK,
Cost or valuation
at 31 August 2023 is represented
by:
Unlisted
investments
f
Valuation
in 2023
1,992
INVESTMENT PROPERTY
FAIR VALUE
At 1 September 2022 872,747
Additions 108,600
Disposals (416,747)
At 31August 2023 564,600
NET BOOK VALUE
At 31 August 2023 564,600
At 31 August 2022 872,747

DEBTORS:AMOUNT S
FALLING DUE WITHIN ONE YEAR
2023 2022
f
Arrears ofcircuit assessments 6,130 3,065
Other debtors 6,831 6,424
Loan 18,000 2,476
Prepayments 4,688 5,109
35,649 17,074
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
8 6
Assessments
received
in advance 30,155 29,437
Trade creditors 135,232 10,169
165,387 39,606
MOVEMENT
IN FUNDS
Net Transfers
movement between At
At 1.9.22 in funds funds 31.8.23
E E 8 8
Unrestricted
funds
General fund 2,210,434 (73,470) (562,353) 1,574,611
Circuit Model Trust Fund (Unrestricted) 361,990 (108,079) 496,345 750,256
Menses Fund 15,782 (18,662) 9,000 6,120
Outreach
Fund
5,466 (60,042) 57,000 2,424
Removals
Fund
3,150 110 3,260
2,596,822 (260,143) (8) 2,336,671
Restricted funds
Benevolent
Fund
1,261 1,305
Titson Graveyard 5,822 (1,386) 4,436
Lans Graveyard 8,641 (15) 8,626
Woodacott Graveyard 3,807 126 3,933
Bangors Graveyard 8,774 (28) 8,746
Ashwater
Graveyard
19,258 (5,397) 13,861
Launcells
Graveyard
14,052 228 14,280
Hartland
Graveyard
11,260 11,260
Beacon Graveyard 1,000 1,000
Trust Accounts 378 378
Other 620 620
62,235 6,210 68,445
Endowment
funds
Endowment
Fund
11,807 (35) 11,780
TOTAL FUNDS 2,670,864 (253,968) 2,416,896

MOVEMENT
IN FUNDS - contin
ued ued
Net movement
in funds, included
in the above are as follows:
Incoming Resources Gains and Movement
resources
6
expended
f
losses
6
in funds
f
Unrestricted
funds
General fund 278,077 (334,037) (17,510) (73,470)
Circuit Model Trust Fund (Unrestricted) 23,398 (131,430) (47) (108,079)
Menses Fund 149 (18,811) (18,662)
Outreach
Fund
740 (60,782) (60,042)
Removals
Fund
110 110
302,474 (545,060) (17,557) (260,143)
Restricted funds
Benevolent
Fund
44
Titson Graveyard 194 (1,580) (1,386)
Lans Graveyard 405 (420) (15)
Woodacott Graveyard 126 126
Bangors Graveyard 272 (300) (28)
Ashwater
Graveyard
456 (5,853) (5,397)
Launcells
Graveyard
1,023 (795) 228
Hartland
Graveyard
11,418 (158) 11,260
Beacon Graveyard 1,000 1,000
Trust Accounts 410 (32) 378
15,348 (9,138) 6,210
Endowment
funds
Endowment
Fund
(35) (35)
TOTAL FUNDS 317,822 (554,198) (17,592) (253,968)

Comparatives
for move
ment
in funds
Net Transfers
movement between At
At 1.9.21
F
in funds
8
funds
6
31.8.22
f
Unrestricted
funds
General
fund
2,291,122 220,804 (301,492) 2,210,434
Circuit Model Trust Fund (Unrestricted) 97,224 (1,126) 265,892 361,990
Menses Fund 13,790 (28,608) 30,600 15,782
Outreach
Fund
7,068 (5,603) 4,000 5,466
Removals
Fund
2,139 11 1,000 3,150
2,411,343 185,478 2,596,822
Restricted funds
Benevolent
Fund
1,256 5 1,261
Titson Graveyard 5,791 31 5,822
Lane Graveyard 6,432 2,210 8,641
Woodacott Graveyard 3,792 15 3,807
Bangors Graveyard 8,286 465 23 8,774
Ashwater
Graveyard
18,983 275 19,258
Launcells
Graveyard
13,653 399 14,052
Other 620 620
58,193 4,020 23 62,235
Endowment
funds
Endowment
Fund
7,952 3,878 (23) 11,807
TOTALFUNDS 2,477,488 193,376 2,670,864
Comparative
net movement
in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources
f
expended
F
losses
6
in funds
6
Unrestricted
funds
General fund 432,839 (237,593) 25,558 220,804
Circuit Model Trust Fund (Unrestricted) 1,661 (2,708) (79) (1,126)
Menses Fund 732 (29,340) (28,608)
Outreach
Fund
17 (5,620) (5,603)
Removals
Fund
11 11
435,260 (275,261) 25,479 185,478
Restricted funds
Benevolent
Fund
5 5
Titson Graveyard 281 (250) 31
Lane Graveyard 3,139 (929) 2,210
Woodacott Graveyard 15 15
Bangors Graveyard 465 465
Ashwater
Graveyard
275 275
Launcells
Graveyard
903 (504) 399
Other 620 620
5,703 (1,683) 4,020
Endowment
funds
Endowment
Fund
3,921 (29) (14) 3,878
TOTAL FUNDS 444,884 (276, 997733) 25,465 193,376