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2022-12-31-accounts

St Bartholomew’s Church Annual Report and Accounts

2022

The Ecclesiastical Parish of St Bartholomew, Brighton in the Diocese of Chichester Charity Registration Number 1129911

The Parochial Church Council of St Bartholomew’s Church, Brighton


Table of contents		 Page Number

Trustees’ Report		 3

Statement of Financial Actvites		 7

Balance Sheet		 8

Notes to the Financial Statements		 9

Independent Examiner’s Report		 16

Website: www.stbartholomewsbrighton.org.uk

Incumbent: Father Benjamin Eadon CMP

The Clergy House, 9 Russell Place, Brighton BN1 2RG

Independent Colin Young BA, FCA examiner: Galloways Accounting, Atlas Chambers, 33 West Street, Brighton, BN1 2QE

Bankers: Lloyds Bank, Brighton Branch PO Box 1000, BX1 1LT

Barclays Bank, Leicester, LE97 2BB

2

Parochial Church Council of St Bartholomew, Ann Street, Brighton, BN1 4GP Registered Charity no. 1129911

Trustees’ Annual Report and Financial Statements for the year ending 31 December 2022

Our aims and purposes as a charity

St Bartholomew’s Parochial Church Council (PCC) has the responsibility of cooperating with the Vicar, Fr Benjamin Eadon, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Bartholomew’s Church.

What we planned to do to achieve our charitable objectives

When planning our activities for the year, the PCC considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’.

The council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.

For 2022 we discussed and planned the following objectives and activities to fulfil our aims:

What we achieved and how we affected beneficiaries’ lives

Attendance at worship and private prayer

The church family welcomes visitors from within as well as outside the parish boundary. Visitors attend by personal choice and it is our great pleasure to welcome anyone from all walks of life to take part in the life of the church. We contend that voluntary attendance to worship the Lord Jesus Christ is a major demonstration of the public benefit of our activities.

Our regular pattern of public worship continues. However, now that Fr Ben holds St Bartholomew’s together with St Paul’s, Brighton in plurality, the daily worship takes place across the two parishes. Each parish maintains its own Sunday worship. We have seen an increase again in attendance at our Sunday Mass as well as across the weekday Masses and at major feasts. We have been able to welcome a number of new people and seen an increase in the

3

number of our ‘worshipping community.’ Being open for casual visitors during the week remains a significant part of our mission and the numbers of people visiting for private prayer remain steady.

St Bartholomew’s CofE Primary School continues to visit church regularly (normally twice every half term) and the clergy continue to visit school regularly to lead collective worship and we look at ways to encourage the deepening of faith for all ages. Our Director of Music now also plays a prominent role in school worship both in church and school.

Lent and Easter was a busy time in which we had a Lent Course, weekly Stations of the Cross and the usual Holy Week liturgies.

Christmas is a very special time of celebration where many sections of the community come together to join in the services. Children and adults alike join in and memories are made. Over the course of our carol service and other Christmas services we saw nearly 600 people join us.

Other significant liturgical events included our Patronal Festival and hosting a Walsingham Festival for the Diocese. All were beautiful occasions and it was good to welcome so many people at them.

Teaching, baptising and nurturing new and existing believers

In 2022 the clergy took three funerals at the crematoriums. 4 baptisms and 2 confirmations also took place.

A group of us went on pilgrimage to Walsingham as part of the Wagner Group which was a valuable time of prayer and fellowship. It gave people the opportunity to learn more about living life as a Christian, to socialise, get to know people at a deeper level, share experiences, and spend leisure time and meals together.

Evangelism and outreach

Links with the church school continue to grow and flourish. Representation of church members on the governing body has increased and continues to fill the roles of both Chairman and Vice-chairman. The PCC remains committed to supporting the life of the school in any way we can. Working together on the provision of a foodbank which supports school families and people who visit church continues.

The mission action plan has begun to be implemented and has helped shape our planning and our activities. A regular coffee morning was trialled, though not well attended. A textiles group has also now begun which meets twice a month.

Provision of the church building and church hall for people to enjoy

Our church continues to be appreciated by our parishioners, and many others, as a space where life events are celebrated with joy and thanksgiving. In 2022 improvements and maintenance included a new sign for the front of church, a new intruder alarm and a survey of the baldacchino. In addition to worship, the church building is used for other occasions such as concerts, fayres, social events and community group meetings.

It is also important to us that the church is available for private prayer not just to the church family but to the wider visiting community. To this end the church building is open most days of the year and visitors come in to pray, to light candles, to have a look around, and for peaceful respite.

Provision of pastoral care for people living in the parish

The clergy are responsible for visits to the sick and housebound and the Sacrament is regularly taken to those who are housebound and to people during stays in hospital.

Provision of tangible support to the poor and needy and charitable giving

We work together with the school providing a foodbank. Support has also been given in other ways to people who present with material need at church or are in a state of anxiety. We continue to subsidise certain community groups to make use of the church and in some cases offer free use for charitable causes. 10% of Christmas Service collections were divided between Justlife Foundation and Brighton & Hove City Mission Food Bank and church members continue personally to support local charities and community initiatives through volunteering and donations.

4

Financial Review

The total receipts within Unrestricted Funds amounted to £119,886.89 compared with £64,314.66 in the previous year and are detailed in the Income and Endowments note 2 of the following accounts. Planned giving showed a reduction to £17,743 compared with last year’s £19,210. However, a stewardship campaign during the latter part of the year has resulted in increased committed giving and much new giving is now being achieved through the Church of England’s Parish Giving Scheme. Gift Aid tax rebates increased to £9,563.20 from £8,319, in the previous year, illustrating how important it is for donors to make sure that their giving is tax-efficient .

Other donations, including loose cash donations in church boxes, increased to £33,675.42 from £14,768 the previous year. However, this included some substantial one-off donations. Contactless giving, which we introduced last year, has progressed well.

Our income from letting the church for various events came to £22,278.27 during the year, a substantial increase compared with £12,682.80 in 2021.

Outgoing costs came to £126,633.82 during the year, compared with £107,638.93 in 2021. One of the principal ingredients of these costs is the diocesan parish contribution of £43,973. This covers Parish Ministry Costs which include ministers’ stipends and pension costs, ministerial training, diocesan administration, maintenance of vicarages, and national church contribution. This was reduced from £50,000 in 2021. As from May this year, our contribution has been reduced to 50% of the total ministry costs for a stipended ministry parish due to the fact that these costs are now shared 50/50 with St Paul’s.

Two other key outgoing costs were £31,025.31 on general and building maintenance (£17,325.78 in 2021), and gas, electricity and water £13,659.89 (£10,750.75 in 2021). Our electricity costs have recently doubled due to the turmoil in the energy market. However, we are currently enjoying a very cheap fixed-term contract for gas but, when this finishes at the end of 2023, we must then expect a very substantial increase.

Church insurance now has to be paid directly by parishes rather than an inclusive charge within Parish Ministry Costs. The 2022 cost was £6,043.59 (£5,861.92 in 2021).

The balance of Unrestricted Funds reduced from £233,218 at the start of the year to £226,471 at the 31st December.

Moneys that we hold for specific purposes are maintained in various Restricted Funds totalling £267,939 at the 31st December. Details of the sums held in these funds are set out in Note 11 to the Financial Statements with a summary of the purpose of each fund explained in Note 12.

Reserves policy

It is PCC policy to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. In view of the capital sum that we now hold in the Unrestricted Fund, this requirement is more than adequately met.

It is our policy to keep most of our funds in the COIF Charities Deposit Account. The capital in the Lady Chapel and the Trumpets & Drums Restricted Funds is invested in CBF Church of England investment shares and a proportion of The Patterson Fund in COIF Charities Investment Fund and M&G Charifund.

5

Structure, governance and management of the charity

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.

The method of appointment of PCC members is set out in the Church Representation Rules. At St. Bartholomew’s the membership of the PCC consists of the vicar, assistant clergy, churchwardens, Deanery and General Synod representatives, and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services / members of the congregation are encouraged to register on the electoral roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC. We try to ensure a balance of skills and experience where possible.

The full PCC met six times during the year to discuss relevant matters and make appropriate decisions.

During the year the following served as members of the Parochial Church Council:

Ex Officio members

Ex Ofcio members
Vicar: Fr Benjamin Eadon Chairman
Associate Vicar: Fr Nick Archer
Assistant Curate Fr Thomas Coterill (from July 2022)
Wardens: Helen Barnet (from April 2022)
Sheila Rawlings (from April 2022) Vice Chairman
Elected Members Bob Devey
Ray Jewell
John Spink
Gill Bonner
Derek Barnes Treasurer
Mary Nixon
Jane Blair (from April 2022)
Mike Hedgethorne
Chris Tullet
Co-opted Members Aisha Bari (from May 2022) Electoral Roll Ofcer
Deanery Synod Helen Barnet
Elaine Daniel
Diocesan Synod Ben Scot (from November 2021) Secretary

This Trustees’ Annual Report was approved by the PCC and signed on their behalf by Fr Benjamin Eadon, PCC Chairman:

Date: 28th January 2023

6

St Bartholomew’s Church, Brighton registered charity number 1129911

Statement of Financial Activities

Unrestricted Restricted Endowment Total Funds
Funds Funds Funds 2022 2021
Note £ £ £ £ £
Incoming resources
Donatons and legacies 2a 82,417.59 2,174.36 - 84,591.95 47,133.73
Charitable actvites 2b 902.00 - - 902.00 643.20
Other trading actvites 2c 27,774.13 - - 27,774.13 12,812.57
Investments 2d 8,733.17 8,808.03 - 17,541.20 7,506.03
Other receipts 2e 60.00 10,515.00 - 10,575.00 2,320.00
Total incoming resources 119,886.89 21,497.39 - 141,384.28 70,415.53
Resources expended
Cost of raising funds 3a - - - - 250.66
Cost of charitable actvites 3b 123,877.99 29,660.38 - 153,538.37 121,447.16
Cost of other trading actvites 3c 2,755.83 - - 2,755.83 1,018.92
Total resources expended 126,633.82 29,660.38 - 156,294.20 122,716.74
Transfers between funds - - - -
Net incoming/(outgoing) resources (6,746.93) (8,162.99) - (14,909.92) (52,301.21)
Other recognised gains/(losses):
on revaluaton of fxed assets - - - - -
on investment assets - (17,046.48) (18,743.82) (35,790.30) 17,627.71
Net movement in funds (6,746.93) (25,209.47) (18,743.82) (50,700.22) (34,673.50)
Total funds brought forward
at 1 January 2022 233,218.42 293,148.55 191,718.33 718,085.30 752,758.80
Total funds carried forward
at 31 December 2022 226,471.49 267,939.08 172,974.51 667,385.08 718,085.30

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St Bartholomew’s Church, Brighton registered charity number 1129911

Balance Sheet at 31 December 2022

Notes
Fixed assets
Tangible fxed assets
6
Investments
7
Total fxed assets
Current assets
Stock
-
Debtors
9
5,560.43
Moneys on loan
-
Short term deposits
284,372.91
Cash at bank and in hand
37,307.62
327,240.96
Creditors: amounts falling due within one year
10
(2,533.08)
Net current assets
Total assets less current liabilites
Creditors: amounts falling due afer one year
10
TOTAL NET ASSETS
Funds
8
Endowment funds
11
Restricted funds
11
Unrestricted funds
11		 2022
£
-
342,677.20

342,677.20
324,707.88

667,385.08
-
667,385.08
172,974.51
267,939.08
226,471.49
667,385.08		 2021
£
-
378,467.50
378,467.50
-
2,317.54
-
322,053.39
16,812.27
341,183.20
(1,565.40)
339,617.80
718,085.30
-
718,085.30
191,718.33
293,148.55
233,218.42
718,085.30

Approved by the Parochial Church Council on 28 January 2023 and signed on its behalf by Fr Benjamin Eadon, PCC Chairman

The accompanying notes form part of these financial statements.

8

St Bartholomew’s Church, Brighton registered charity number 1129911

Notes to the financial statements for the year ended 31 December 2022

1. Accounting policies

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current (2016) Statement Of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).

The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.

Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.

Income and endowments

All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.

Gift aid recovered is recognised when the income to which it is attached is recognised.

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.

Charitable activities

Statutory fees for weddings and funerals are recognised when the office occurs.

9

Other trading activities

These are nominal costs relating to hiring the church for concerts and are recognised when paid.

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

All other income

All other income is recognised in accordance with the above overall policy.

Gains and losses on investments

Realised gains are recognised when the investments are sold.

Unrealised gains and losses are accounted for on revaluation at 31 December.

Expenditure

Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

Church activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

Fixed assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) 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 in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 1 January 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.

All expenditure on consecrated or beneficed buildings and individual items costing under £1,000 are written off in the year they were incurred.

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St Bartholomew’s Church, Brighton registered charity number 1129911

2. Income and endowments

Incoming resources Incoming resources
Unrestricted Restricted Endowment Total Funds
Funds Funds Funds 2022 2021
£ £ £ £ £
Planned giving (excl tax refunds) 17,743.00 - - 17,743.00 19,210.00
Planned giving (no tax refunds) - - - - 105.00
Loose cash collectons 5,720.26 - - 5,720.26 5,258.14
Other donatons / boxes 27,955.16 1,779.61 - 29,734.77 9,869.22
Gif Aid recovered 9,563.20 394.75 - 9,957.95 8,402.40
Legacies 20,000.00 - - 20,000.00 1,400.00
Grants 1,435.97 - - 1,435.97 2,888.97
2a Donatons andlegacies 82,417.59 2,174.36 - 84,591.95 47,133.73
Fees for weddings & funerals 902.00 - - 902.00 643.20
2b Charitable actvites 902.00 - - 902.00 643.20
Cofee and refreshments 70.86 - - 70.86 129.77
Sales of goods - - - - -
Church letngs 22,278.27 - - 22,278.27 12,682.80
Insurance claims 5,425.00 - - 5,425.00 -
2c Other tradingactvites 27,774.13 - - 27,774.13 12,812.57
Investment dividends 5,708.35 8,161.10 - 13,869.45 7,441.54
Bank & COIF deposit interest 3,024.82 646.93 - 3,671.75 64.49
2d Investments 8,733.17 8,808.03 - 17,541.20 7,506.03
Other receipts 60.00 10,515.00 - 10,575.00 2,320.00
2e Other receipts 60.00 10,515.00 - 10,575.00 2,320.00
TOTAL INCOMING RESOURCES 119,886.89 21,497.39 - 141,384.28 70,415.53

11

St Bartholomew’s Church, Brighton registered charity number 1129911

3. Expenditure

Resources expended Resources expended
Unrestricted Restricted Endowment Total Funds
Funds Funds Funds 2022 2021
£ £ £ £ £
Stewardship costs - - - - 250.66
3a Cost of raising funds - - - - 250.66
Charitable grants and donatons 4,588.91 2,854.03 - 7,442.94 1,095.72
Diocesan parish contributon 43,973.00 - - 43,973.00 50,000.00
Salaries and honoraria 6,050.00 16,134.91 - 22,184.91 13,124.06
Parochial ministry costs 3,172.27 - - 3,172.27 2,317.22
Vicarage council tax and water 3,699.05 - - 3,699.05 4,754.01
Water, Gas, Electricity 13,659.89 - - 13,659.89 10,750.75
Printng and photocopying 2,567.26 - - 2,567.26 1,859.92
Other regular church running costs 5,653.46 - - 5,653.46 6,434.66
Church maintenance 31,025.31 - - 31,025.31 17,642.26
Upkeep of services 2,217.28 10,671.44 - 12,888.72 6,425.47
Examiner's fee 1,068.00 - - 1,068.00 1,068.00
Church insurance 6,043.59 - 6,043.59 5,861.92
Bank charges 159.97 159.97 113.17
3b Cost of charitable actvites 123,877.99 29,660.38 - **153,538.37 ** 121,447.16
Concert costs 2,755.83 - 2,755.83 1,018.92
-
-
3c Cost of other trading actvites 2,755.83 - - 2,755.83 1,018.92

TOTAL RESOURCES EXPENDED 126,633.82 29,660.38 - 156,294.20 122,716.74

12

St Bartholomew’s Church, Brighton registered charity number 1129911

4. Staff Costs and reimbursements to PCC members

Fees paid during the year:

We received charitable donations and giving amounting to £20,821 during the year from trustees and related parties.

5.Transfers between funds

There have been no transfers between funds.

6. Tangible fixed assets

Currently, there are no such assets to report. The church's photocopier is leased on a quarter to quarter basis at a quarterly rental of £240 including VAT.

7. Investments

Market value at 1 January 2022
Disposals during the year
Purchases at cost
Net gains/(losses) on revaluaton
Market value at 31 December 2022		 £
378,467.50
-
-
(35,790.30)
342,677.20

8. Analysis of net assets by fund

Fixed assets for church use
Investment fxed assets
Current assets at bank and on deposit
Other current assets
Current liabilites
Long term liabilites		 Unrestricted
Restricted
Endowment
Total funds
Funds
Funds
Funds
2022
£
£
£
£
-
-
-
-
-
169,702.69
172,974.51
342,677.20
223,580.04
98,100.49
-
321,680.53
5,424.53
135.90
-
5,560.43
(2,533.08)
-
-
(2,533.08)
-
-
-
-
226,471.49
267,939.08
172,974.51
667,385.08

9. Debtors

Income tax recoverable
Church letngs
COIF Deposit Accounts interest due
Council tax paid in advance		 2022
2021
£
£
2,015.47
2,305.69
2,500.00
-
729.50
11.95
315.46
-
5,560.43
2,317.64

13

St Bartholomew’s Church, Brighton registered charity number 1129911

10. Creditors

Amounts falling due within one year
Accruals for gas and electricity utlites
Others
Amounts falling due afer more than one year
There are no creditors more than one year		 2022
2021
£
£
2,533.08
1,565.40
-
-
2,533.08
1,565.40
2022
2021
£
£
-
-
-
-

11. Statement of Funds

Unrestricted Fund
General fund
Restricted Fund
Flowers Fund
Christmas Gifs income
Neville Trust income
Kelly Charity income
Lady Chapel Fund (Income)
Lady Chapel Fund (Capital)
Advent / Lent Appeals
Trumpets & Drums (Capital)
Trumpets & Drums (Income)
Lace Albs
The Paterson Fund
Organ Fund
Walsingham Pilgrimage
Vicar's Discretonary Fund
Endowment Fund
Shaw Bequest
Pegram Legacy
Christmas Gifs Fund
Neville Trust for the Poor
Kelly Charity
Total funds		 Bal b/fwd
Income
Expenditure
Transfers,
Bal c/fwd
1 Jan 2022
other gains
31 Dec 2022
and losses
£
£
£
£
£
233,218.42
119,886.89
(126,633.82)
-
226,471.49
233,218.42
119,886.89
(126,633.82)
-
226,471.49
131.77
200.75
(136.44)
-
196.08
10,521.19
526.02
-
-
11,047.21
9,593.29
587.21
(600.00)
-
9,580.50
216.72
27.14
-
-
243.86
5,376.38
355.19
-
-
5,731.57
13,535.66
-
-
(1,593.37)
11,942.29
-
-
-
-
-
19,072.87
-
-
(2,245.19)
16,827.68
1,259.34
500.49
(475.00)
-
1,284.83
2,000.00
-
-
-
2,000.00
224,034.05
6,811.98
(15,659.91)
(13,207.92)
201,978.20
6,936.28
-
-
-
6,936.28
(300.00)
10,515.00
(10,535.00)
-
(320.00)
771.00
1,973.61
(2,254.03)
-
490.58
293,148.55
21,497.39
(29,660.38)
(17,046.48)
267,939.08
145,001.01
-
-
(13,221.96)
131,779.05
3,390.27
-
-
(454.96)
2,935.31
20,045.89
-
-
(2,359.73)
17,686.16
22,252.84
-
-
(2,587.60)
19,665.24
1,028.32
-
-
(119.57)
908.75
191,718.33
-
-
(18,743.82)
172,974.51
718,085.30
141,384.28
(156,294.20)
(35,790.30)
667,385.08

14

St Bartholomew’s Church, Brighton registered charity number 1129911

12. Explanation of the Funds in note 11

Endowed funds

The Shaw and Pegram Funds are held by the Diocese as custodian trustee and provide an income from the underlying investments which is used towards the payment of our Parish Contribution.

The Christmas Gifts Fund, Neville Trust for the Poor and Kelly Charity represent moneys bequeathed to St Bartholomew’s very many years ago to provide income for distribution in small sums to the poor.

Restricted funds

The restricted funds open at the end of the year comprise The Flowers Fund,

The Christmas Gifts, Neville Trust and Kelly Charity hold the income streams from the capital investments described above.

The Lady Chapel Fund, for the refurbishment of the little Lady Chapel.

Advent and Lent Appeals Fund holds seasonal donations made for local or international charities.

The Trumpets & Drums Fund provides income to defray the cost of relevant instrumentalists in our occasional orchestra.

The Lace Albs Fund is being held for the eventual replacement of vestments.

The Patterson Fund is a legacy left to be spent for the music and the vestments.

The Organ Fund is a legacy left to be spent on the organ.

Walsingham Pilgrimage holds moneys paid for annual Walsingham pilgrimages.

Vicar’s Discretionary Fund to defray costs at the vicar’s discretion.

Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides.

13. Charitable gifts and donations

Home:
S Bartholomew's School Foodbank etc
Voices in Exile
DEC Ukraine Appeal
Our Lady of Walsingham Shrine
Brighton & Hove City Mission Food Bank
Just Life Foundation
Discretionary grants
Overseas		 Unrestricted
Restricted
Endowed
Total Funds
Total Funds
Fund
Fund
Fund
2022
2021
£
£
£
£
£
-
-
-
-
1,010.00
-
-
-
-
42.86
4,057.30
-
-
4,057.30
42.86
391.61
-
-
391.61
-
70.00
-
70.00
-
70.00
-
-
70.00
-
-
2,854.03
-
2,854.03
-
-
-
-
-
-
4,588.91
2,854.03
-
7,442.94
1,095.72

15

INDEPENDENT EXAMINER’S REPORT

TO THE PCC OF ST BARTHOLOMEW BRIGHTON

This is my report to the Parochial Church Council (PCC) of the Ecclesiastical Parish of St Bartholomew, Brighton, on the annual report for the year ended 31st December 2022 set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

  1. examine the accounts under section 145 of the Charities Act,

  2. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145 (5)(b) of the Charities Act, and

  3. to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 the 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 statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:

to keep accounting records in accordance with section 130 of the Charities Act; and

to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met;

or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed

Date 24 March 2023

Colin Young BA, FCA Institute of Chartered Accountants in England and Wales Galloways Accounting Atlas Chambers 33 West Street Brighton BN1 2RE

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