## **Trustees Annual Report and Financial Report** ## **of** **The Parochial Church Council of the Ecclesiastical Parish of Wivelsfield** ## **St Peter and St John the Baptist Church, Wivelsfield** **Church Lane, Wivelsfield RH17 7RD** Registered Charity no. 1130751 ## **For the year ended 31st December 2022** ## **CONTENTS** ## **Page** ## **1 Trustees annual report** **7 Statement of financial activities** **8 Balance sheet** - **9 Notes to the accounts** ## **19 Report of the independent examiner** Website: wivelsfieldchurch.org.uk Incumbent: > [The Revd Christopher Powell ] The Vicarage, Church Lane, Wivelsfield RH17 7RD Independent Mr Geoffrey Perkins examiner: 15, Greenhill Park, Haywards Heath RH17 7SW CAF Bank Limited Bankers: 25 Kings Hill Avenue, Kings Hill, West Malling, ME19 4JQ CCLA Investment Management Limited 80 Cheapside, London, EC2A 6DZ **1 |** P a g e T R U S T E E S A N N U A L R E P O R T **St Peter and St John the Baptist, Wivelsfield Trustees Annual Re ort for 2022 p** ## **Our aims and purposes as a charity** The PCC is committed to enabling as many people as possible to participate in Church of England worship and to be part of our parish community. The PCC maintains an overview of all the activities of the church, and has adopted the following as its Mission Statement: ## _**Our aim is to be a loving, prayerful and serving community committed to Jesus Christ and his Gospel and to the extension of his work throughout the parish and beyond.**_ The PCC makes plans for the church’s life and witness, focussing in the following areas: - _**Growing Younger – making church life more attractive to young people and families**_ - _**Communicating Better – reviewing and improving all methods of communication**_ - _**Having Fun Together – creating opportunities to build our fellowship**_ ## **What we planned to do to achieve our charitable objectives** When planning our activities for the year, our incumbent and the PCC have 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: - Enabling as many people as possible to worship at our church - Enabling as many people as possible to become part of our parish community - Teaching, baptising and nurturing new and existing believers - Maintaining an overview of worship throughout the parish - Considering how services can involve the many groups that live within the parish - Putting faith into practice, through prayer and scripture, music and sacrament - Offering worship and prayer, learning about the Gospel, in small group situations - Assisting people from all walks of life to develop their knowledge of, and trust in, Jesus - Provision of pastoral care for people living in the parish - Providing assistance to the poor and needy of the parish - Maintaining and developing our link with St Matthew's, Aberdeen, Sierra Leone, sponsoring the secondary education of children in their community from both Christian and Muslim backgrounds - Reaching out to the unchurched - Maintaining the fabric of the church building as a historic centre and focus of life in the village. ## **What we achieved and how we affected beneficiaries’ lives** ## **Worship and Christian Teaching** We were pleased to be able resume a more ‘normal’ pattern of worship, which continued throughout the year without interruption, for the first time since the beginning of the pandemic. Sunday services most weeks were: 8am Holy Communion in Church and livestreamed on Facebook; 9.30am Children’s Service in the hall or churchyard; 10.30am Sung Eucharist in church and livestreamed on Zoom; 6pm Evensong. Holy Communion on Wednesdays mornings at 10.30am with refreshments following continued to be **2 |** P a g e T R U S T E E S A N N U A L R E P O R T popular, and during the summer months these services were held in the churchyard when possible. The Nine Lessons and Carols at Christmas saw a full church once again, with great appreciation of for the music provided by our choir and organist. We also held special services in Advent and Holy Week, in celebration of the Platinum Jubilee of HM Queen Elizabeth II in June, and ‘Hymns and Pimms’ in July. Groups meet to pray daily and weekly, and two study groups met regularly: one in person and one online. We continued to support Dominic Desouza-Campbell on placement with us as he prepares for ordination, and he will be missed when he moves from us to Ifield when he is ordained in June 2023, but we wish him well in his ministry in his new parish. We are also grateful to David White, our Reader with Permission to Officiate, and to our musicians, flower arrangers, servers and stewards, and all others who contribute to the public worship of Wivelsfield Parish Church. The average number of adults attending worship either in church or online was 72. There were 3 weddings/blessings and 12 baptisms, and there were 13 funeral services were conducted at the church or by the Vicar in a cemetery or crematorium, and 8 persons’ ashes were buried in the churchyard. We continued to hold a separate children’s service most Sundays throughout the year, continuing the pattern established in 2020, but with an all-age Communion on the first Sunday of each month, allowing all ages to come together for sacramental worship. We also enjoyed an outdoor café-church service at Ote Hall Farm for Rogation Sunday. There was an average attendance of 4 children on Sundays across the whole year. In addition to the regular Sunday services, families gathered to make decorations for the Christmas tree in December, and the Christingle and crib services at the church proved very popular. It has not yet been possible to resume other youth groups at the church, but the Vicar was able to lead assemblies once again at Wivelsfield Primary School, and from October, members of the church were able to restart the ‘Social Club’ at the school, which attracted a full complement of children for games and faith-related stories. Children from the school also visited the Church as part of their RE studies. ## **Fellowship and Social Events** Isolation and loneliness are realities of life for many people, and the Church consders it very important to provide opportunities for social contact and interaction. The church community continued to organise online quizzes, which were especially appreciated during the darker months. A Light Lunch was held in the Church room monthly throughout the year, and we held a harvest supper with entertainment in the newly-refurbished village hall. Once again held a ‘sausage sizzle’ in the grounds of the church hall which proved popular with many local families. Two major social and fundraising events were the Barn Dance in May at Ote Hall Farm, and the Church Fete in June in the grounds of Great Ote Hall. We are very grateful to Carola Godman-Irvine for her generously hoepitality for both events, and for her valuable support for the church in many ways throughout the year. ## **The Church buildings and grounds** The Church and grounds continue to provide valued places for calm and reflection, and the church has been open in daylight hours throughout the year. Following the death of Queen Elizabeth II iin September the church provided the venue for a book of condolence on behalf of the village, with church members acting as stewards at this time. Planned work to carry out minor repairs identified in the latest quinquennial inspection and improvements to the porch - to cure a serious leak and to replace the outer wooden doors with more welcoming glass ones – still did not happen due to delays in the Local Authority planning process – by the time Planning Permission was received it was too late in the year to undertake the work. It is hoped that this work will take place in the summer of 2023, and we have had to accept that the delay outside our control has led to a significant increse in costs. The churchyard is also valued as a place of reflection, in addition to its usual role as a burial ground for local people, and also for the habitat it provides for many plant species. Most of the maintenance costs were met by the Friends **3 |** P a g e T R U S T E E S A N N U A L R E P O R T of Wivelsfield Churchyard, along with a grant from Wivelsfield Parish Council, with voluntary work parties by church members helping to ensure that the churchyard is well cared for. The Church hall is once again being fully utilised as an important community space, providing a base for many local groups and activities, and contributing to the church’s income. We are still aiming to create a usable outdoor space behind the church hall, incorporating areas for wildlife, but costs and other circumstances outside our control have prevented us from making the hoped-for progress so far. ## **Serving the local community and the wider world** The Lunch Bunch group which supports local parents and toddlers has been fully operational throughout the year, giving the chance for adults and children to build friendships and develop those important social interations which many of these children had been unable to have during the pandemic. Throughout the year, church members have contributed generously to appeals for the food bank run by Family Support Work for needy families in the area, and to a similar appeal for Christmas gifts, and we are grateful to Anne Martin for co-ordinating these contributions at a time when they have been particularly needed. We were very pleased that once again it was possible to to hold a Christmas Day lunch for people from the local area in the village hall, and church members were active contributors to the running of this event. Church members have continued to support the education of children in our link parish of Aberdeen, Sierra Leone, and have maintained contact with the community there. We were delighted to welcome Bishop Thomas Wilson of Freetown, along with Mrs Wilson and his PA when they were in England for the Lambeth Conferece in the summer. During the visit, Bishop Thomas met with those involved in the Sierra Leone project and preached in Church, strengthening the relationships between our two communities. ## **Summary** Wivelsfield Church has continued to serve the wider community in a variety of ways, inspired by the Christian faith which we are called to proclaim in word and deed with those around us and to pass on to future generations. Many members of the church community work hard and with great commitment, and we look forward to continuing to serve the community in the future. ## **Financial Review** The majority of the parish’s income comes from the voluntary giving of members of the parish, and we are very grateful for the generosity of so many people, which makes our work and activities possible. This is supplemented by wedding and funeral fees, collections at special services, fundraising events and the income from our Church Hall and Flat. Our regular income continued to be lower during 2022 due to the after effects of the health crisis followed by the energy crisis impacting everyones disposable income. Donations through pew envelopes and cash collections were particualry impacted but the PCC wishes to express their thanks to all who were able to make donations to sustain our church throughout the year. We now have a card reader in the church for both casual and regular donors to use. Fund raising events were particularly sucessful in helping us cover the gap left by other income methods with many people contributing in innovative ways meaning we exceeded our fundraising budget figure. Major events were once again enjoyed by many, a Barn Dance and Summer Fete both held at Great Ote Hall. We are once again very grateful to Carola Godmnan Irvine for allowing us the use of her home. Other events such as an Easter Flower Festival, Harvest Supper, Easter and Christmas Fayers, Hymns & Pimms and the produce table in church all helped towards a wonderful total of £10,131. The variety of events and fund fundraising ideas enabled many people to give towards the work of the parish whilst having an enjoyable time. Income from hiring the church hall is also now nearer to pre-pandemic levels. **4 |** P a g e T R U S T E E S A N N U A L R E P O R T Each Parish in Chichester Diocese is expected to endeavour to meet in full (in addition to its local expenditure) the costs of providing ministry for it, and a proportion of the central costs of the Diocese. These costs as they relate to our parish totalled £76,967 in 2022, and we were able to fully meet these costs. For 2023, the PCC has committed to pay 100% of the Deanery allocation, which is £78,795. The PCC continues to exercise very tight control over the items of expenditure it can influence in order to make good use of the income we freely receive. Heating and lighting costs were higher than expected due to the energy crisis which unexpectedly impacted prices in the latter part of 2022. ## **Charities** In 2022 donations totalling £235.61 were made to charities. These were made pssible through collections at special services. In 2022 our regular income had fallen short of our expenditure so the PCC was not able to make any direct charitable donations. The money was distributed as follows : |Mother’s Union
Children’s Society|£
87.50
148.11| |---|---| ||235.61| ## **Church Hall** Of the original debt we had a single interest free loan outstanding on 31st December 2021 of £8,000 which was provided by a parishioner. During the year a repayment of £2,000 was made leaving an outstanding balance of £6,000 on 31st December 2022. This loan is due for repayment in March 2025. ## **Income from Legacies** From time to time the PCC receives legacies, sometimes for expenditure on specified purposes defined by the donor. We aim to expend such money as soon as possible after receiving the legacy, depending on the specific objectives of the donor. During 2022 we received two unrestricted legacies. £1000 from Donald Bryant and £5000 from William Field. These were placed in designated funds and will help balance the year’s out-turn. A substantial part of the legacy from Brian High in 2020 will be used to fund the various aspects of maintenance required to the church identified in the most recent Quinquennial Report produced by the Church Architect including the work to the South porch. It is expected that this work will now be undertaken during 2023. ## **Why we hold some money in reserve** It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) which equates to at least three months’ worth of our normal expenditure as contingency against unforeseen situations. This year's adjusted closing balance of £ 84,945 meets this requirement. It is PCC policy to invest balances of funds with the CBF Church of England deposit fund and the CAF Gold Deposit Account. **5 |** P a g e T R U S T E E S A N N U A L R E P O R T Xill ns ¢wmlry Churth Cowxlls IPthwv51 measu￿ 1956 rnb¢ftt: r D•wO Wme Mrs Wl (bu￿b Wathff, Mr Arw* Mr On•Orf W•le MYS s￿ Wekh Ileallwr*ry Trnaswvr ¢0 2022 Mr G•oll M*1 Mn ￿11 Mi Roben Wood ol the Del￿ry. [￿5￿￿ Ger￿￿1 SyvKth *d In￿be￿I ¢1 ihe chw(h 4th0 *t P•10(￿1 Clwch A••otuv& IAKMI Clwrch Memben ¥e Wafmty enrnurw to Iw ¢Ittt#￿ lo Ll* PCC J 4•* try lo •nwr* • ol skllls ￿tre 2312J2. TRUSTEES ANNUAL REPOR T **St Peter and St John the Baptist Church, Wivelsfield** _registered charity number 1130751_ **Statement of Financial Activities** The financial effect of our activities during the year can be summarised as follows ||**Unrestricted**
**Fund**|**Restricted**
**Fund/s**|**Restricted**
**Fund/s**|**Endowed**
**Fund/s**|**Endowed**
**Fund/s**|**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |---|---|---|---|---|---|---|---|---| |**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other receipts|**£**
74,875
4,714
27,108
759
-||**£**
9,361
-
-
-
-||**£**
-
-
-
-
-|**£**
**84,236**
**4,714**
**27,108**
**759**
**-**|_£_
_76,653_
_6,842_
_19,194_
_89_
_-_|| |**Total income**|**107,456**||**9,361**||**-**|**116,817**|_102,778_|_2_| |**Expenditure on:**
Raising funds
Charitable activities
Other trading activities
Other expenditure|783
104,131
3,268
-||840
8,438
2,590||-
-
-
-|**-**
**1,623**
**112,569**
**3,268**
**2,590**|**_-_**
_216_
_121,180_
_2,039_
_1,260_|| |**Total expenditure**|**108,181**||**11,868**||**-**|**120,049**|_124,695_|_3_| |Net gains (or losses) on investments|**-**||**-**||**-**|**-**|_-_|_8_| |**Net income or (net expenditure)**|**(725)**||**(2,507)**||**-**|**(3,231)**|_(21,917)_|| |**Transfers between funds**
**Other recognised gains/(losses):**
Gains/(losses) on revaluation of fixed
assets
Other gains/(losses)
_Reconciliation of funds:_|**429**||**(429)**||**-**|**-**|_-_|| ||(296)
-
-||(2,936)
-
-||-
-
-|(3,231)
**-**
**-**|_(21,917)_
_-_
_-_|| |**Net movement in funds**|**(296)**||**(2,936)**||**-**|**(3,231)**|_(21,917)_|| |Total funds brought forward|354,240||51,464||-|**405,704**|_427,622_|| |**Total funds carried forward**|**353,944**||**48,528**||**-**|**402,473**|_405,705_|| **7 |** P a g e T R U S T E E S A N N U A L R E P O R T St Peter and St John the Baptist Church, Wivelsfield Balance Sheet registered chority number 1130751 Our financial p05ttion and summary of funds at the year end were T¢*al Fund5 Totol Ftsnds 2021 Plotes Intsnglble assets Tangible 355et5 Heritsge assets Endowed investrnents 275J68 275.491 Total flxed assets 275368 275.491 Stock5 Debtors 5.175 Inve51ments at bank and in hand 2.179 134.275 Totslcuttent assets 134.739 139.450 5vndry Creditors 11,6341 11236) io N¢t tyffent •55ets or Iliib51itb¢sl IM214 Total a55ets ￿5$ ojrrert liabdittes 408A73 Creditors.. Amourts falling due after more than one year provis￿05 for IkHbilites 16m)I lat￿) li Total •sstt$ or111a￿lItIeS> 402N73 405,7CI4 The lunds of the ¢hwlty: Endowment fvnds Re5trirted itKome funds 48.528 51,464 13 Unrestrkted funds 353.945 354.240 Revaluation reserve Total unfestrktod funds 353J45 354.240 Totslsharlty funds 405,704 This Financial Report for the year ended 31st December 2022, including the notes folk)win& was approved by the PCC and signed on its behalf by The Revd. Christopher Powell, PCC Chairman.. Date.... TRUSTEES ANNUAL REPOR T ## **St Peter and St John the Baptist Church, Wivelsfield Balance Sheet** _registered charity number 1130751_ Our financial position and summary of funds at the year end were |Our financial position and summary of funds at the year end were|||| |---|---|---|---| ||**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |Intangible assets
Tangible assets
Heritage assets
Endowed investments|**£**
**-**
**275,368**
**-**
**-**|_£_
_-_
_275,491_
_-_
_-_|| |**Total fixed assets**|**275,368**|_275,491_|_7_| |Stocks
Debtors
Investments
Cash at bank and in hand|**-**
**2,560**
**-**
**132,179**|_-_
_5,175_
_-_
_134,275_|_9_| |**Total current assets**|**134,739**|_139,450_|| |Sundry Creditors|(1,634)|_(1,236)_|_10_| |**Net current assets or (liabilities)**|**133,105**|_138,214_|| |**Total assets less current liabilities**
Creditors: Amounts falling due after more than one year
Provisions for liabilities|**408,473**
**(6,000)**
**-**|_413,704_
_(8,000)_
_-_|_11_| |**Total net assets or (liabilities)**|**402,473**|_405,704_|| |**The funds of the charity:**
Endowment funds
Restricted income funds|**-**
**48,528**|_-_
_51,464_|_13_| |Unrestricted funds
Revaluation reserve|**353,945**
**-**|_354,240_
_-_|| |**Total unrestricted funds**|**353,945**|_354,240_|| ||||| |**Total charity funds**|**402,473**|_405,704_|| This Financial Report for the year ended 31st December 2022, including the notes following, was approved by the PCC and signed on its behalf by The Revd. Christopher Powell, PCC Chairman: ……………………………………….……………………….. Date ………………………………………………………… **9 |** P a g e T R U S T E E S A N N U A L R E P O R T **St Peter and St John the Baptist Church, Wivelsfield** _registered charity number 1130751_ ## **Notes to the Financial Report** ## **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. _Designated funds_ - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects. _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. The Chichester Diocese holds the Chancel Trust. ## **Income and endowments** All income and endowments, accounted for without deduction for any costs of receivability, are recognised when received. ## **Donations and legacies** _Collections_ are recognised when received. _Planned giving receivable, including numbered envelopes, pew envelopes, standing orders and Parish giving Scheme,_ is recognised when received. _Gift aid recovered_ is recognised when the respective claim has been recognised by HMRC except donations via the Parish Giving Scheme which is recognised on receipt. _Grants and legacies_ are recognised when the funds are received. ## **Charitable activities** Statutory fees for weddings and funerals are recognised when received. ## **Other trading activities** Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b - in the case of tickets for an event in the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the event has taken place. Sales of magazines and study notes are recognised when received. Rents from property and Church Hall hire fees are recognised in accordance with the rental /hire agreements, when receipt is probable. ## **Investment income** Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. **10 |** P a g e T R U S T E E S A N N U A L R E P O R T **St Peter and St John the Baptist Church, Wivelsfield** _registered charity number 1130751_ **Notes to the Financial Report** ## **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 the end of the financial year for which the accounts are being prepared. ## **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 furnishing 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. All expenditure on consecrated or beneficed buildings, the Church Hall and moveable furnishings are written off in the year they were incurred. ## _Depreciation_ Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. Non-moveable furnishings installed in the vicarage have also been capitalised and will be depreciated over their useful life. Office and audio visual equipment and Vicarage furnishings are depreciated at 25% on a reducing balance basis. ## _Property_ The Church Hall is classified as an unrestricted fixed asset. The Church Hall has been valued by Pindars Professional & Consultancy Services Limited and revaluations are due to take place every 5 years and a revaluation was due for the year ended 31st December 2019. However the PCC resolved not to seek a revaluation at that time to avoid the cost associated with obtaining a revaluation as property prices were not considered to have changed significantly over the period since the last valuation. ## **Investments** Investments are stated at market value at the balance sheet date. ## **Current Assets** Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors, less provision for amounts that may prove uncollectible. Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at CAF Bank. **11 |** P a g e T R U S T E E S A N N U A L R E P O R T **St Peter and St John the Baptist Church, Wivelsfield** _registered charity number 1130751_ ## **Notes to the Financial Report** ## **2 Analysis of income and endowments** ||**Unrestricted**
**Fund**|**Restricted**
**Fund/s**|**Restricted**
**Fund/s**|**Endowed**
**Fund/s**|**Endowed**
**Fund/s**|**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |---|---|---|---|---|---|---|---|---| |Planned giving (excl. tax refunds)
Planned giving (no tax refunds)
Loose cash collections
Summer fete
Other fund Raising
Other Special appeals
Gift Aid recoverable
Legacies
Grants
- Chancel Trust
HMRC Furlough Scheme|£
52,702
2,791
-
236
12,889
6,000
-
257|
|£
4,828
-
820
1,213
-
2,500||£
-
-
-
-
-
-
-
-
-|**£**
**57,530**
**-**
**2,791**
**-**
**-**
**1,056**
**14,102**
**6,000**
**2,500**
**257**
**-**|_£_
_53,744_
_352_
_2,018_
_-_
_1,054_
_-_
_14,379_
_3,850_
_250_
_1,006_|_14_| |**Donations and legacies**|**£74,875**||**£9,361**||**-**|**£84,236**|_£76,653_|| |Fees for weddings & funerals|4,714||-||-|**4,714**|_6,842_|| |**Charitable activities**|**£4,714**||**-**||**-**|**£4,714**|_£6,842_|| |Summer fete
Other Fund Raising
Sales of the parish magazine
Rent from letting of Church Hall Flat
Church Hall hiring fees
Magazine advertisement fees
Church History Guide sales
JAM Events|3,612
6,469
-
9,707
7,270
-
50
-||-
-
-
-
-
-
-
-||-
-
-
-
-
-
-
-|**3,612**
**6,469**
**-**
**9,707**
**7,270**
**-**
**50**
**-**|_3,857_
_1,958_
_-_
_8,871_
_4,463_
_-_
_45_
_-_|| |**Other trading activities**|**£27,108**||**-**||**-**|**£27,108**|_£19,194_|| |Bank & CBF deposit interest
CBF investment fund dividend
Rent from letting of investment property|759
-||-
-||-
-|**759**
**-**
**-**|_89_
_-_
_-_|| |**Investments**|**£759**||**-**||**-**|**£759**|_£89_|| |Other receipts|-||-||-|**-**||| |**Total income and endowments on all funds**|**£107,456**||**£9,361**||**-**|**£116,817**|_£102,778_|| **12 |** P a g e T R U S T E E S A N N U A L R E P O R T ## **St Peter and St John the Baptist Church, Wivelsfield** _registered charity number 1130751_ **Notes to the Financial Report** ## **3 Analysis of expenditure** |**3 Analysis of expenditure**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**Fund**|**Restricted**
**Fund/s**||**Endowed**
**Fund/s**||**Total Funds**
**2023**|_Total Funds_
_2022_|**_Notes_**| |Special appeals costs
Stewardship costs
Grants costs
Investment management costs
Other fundraising costs|£
-
783
-
-
-|
|£
840
-
-||£
-
-
-
-
-|**£**
**840**
**783**
**-**
**-**
**-**|_£_
_-_
_216_
_-_
_-_
_-_|| |**Cost of raising funds**|**£783**||**£840**||**-**|**£1,623**|_£216_|| |Charitable grants and donations
Mission & evangelism costs
Diocesan parish share
Church and Hall Insurance
Clergy and other people's expenses
Salaries and honoraria incl NI
Upkeep of services
Church running costs
Children's Ministry
Church maintenance and repair
Upkeep of churchyard
Miscellaneous
Financing
Bank charges
Depreciation
Governance|236
709
76967
3272
6899
5540
1577
2527
429
3357
2,038
375
-
81
123
-||2,925
816
-
-
-
-
-
-
4,698
-
-
-
-||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**3,161**
**1,525**
**76,967**
**3,272**
**6,899**
**5,540**
**1,577**
**2,527**
**429**
**3,357**
**6,736**
**375**
**-**
**81**
**123**
**-**|16,487
4,126
74,300
3,156
6,109
5,540
951
1,544
163
2,982
5,200
362
-
97
164
-|_4_
_15_
_6_
_5_
_7_| |**Cost of charitable activities**|**£104,131**||**£8,438**||**-**|**£112,569**|_£121,180_|| |Summer fete and events, fund raising costs
Church hall hiring costs
Church hall running costs
Church Hall Maintenance costs
Bible study notes
Parish magazine costs|-
3,268
-
-||-
-
2,590
-
-||-
-
-
-
-
-|**-**
**-**
**3,268**
**2,590**
**-**
**-**|**-**
**-**
**2,039**
**1,260**
**-**
**-**|15| |**Cost of other trading activities**|**£3,268**||**£2,590**||**-**|**£5,857**|_£3,299_|| |||||||||| |**Total expended on all funds**|**£108,181**|**£11,868**|||**-**|**£120,049**|_£124,696_|| **13 |** P a g e T R U S T E E S A N N U A L R E P O R T **St Peter and St John the Baptist Church, Wivelsfield** _registered charity number 1130751_ ## **Notes to the Financial Report** ## **4 Missionary and charitable giving** ||**Unrestricted**
**Fund**|**Restricted**
**Fund/s**|**Restricted**
**Fund/s**|**Endowed**
**Fund/s**|**Endowed**
**Fund/s**|**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |---|---|---|---|---|---|---|---|---| |**Home:**
_Christian Aid_
_Diocese of Chichester_
_FSW_
_Crawley Open House_
_Off the Fence_
_Tear Fund_
_St Peter & St James Hospice_
_Air Ambulance_
_Impact Foundation_
_World Land Trust_
_Chailey Heritage_
_Dementia UK_
_Mid Sussex Parkinson's_
_Street Paws_
_Christmas Lunch_
_Mother's Union_
_Children's Society_
**Overseas:**
_Sierra Leone_
_British Red Cross Australia Appeal_|£
88
148||£
816
-
2,925|

|£|**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**816**
**88**
**148**
**-**
**2,925**
**-**|_£_
_500_
_240_
_895_
_480_
_240_
_250_
_290_
_290_
_310_
_310_
_460_
_280_
_280_
_175_
_237_
_-_
_-_
_11,249_|| |||||||||| |||||||**-**|_-_|| ||**236**||**3,741**||**-**|**3,976**|_16,487_|| ## **5 Staff costs** |**5 Staff costs**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**Fund**|**Restricted**
**Fund/s**||**Endowed**
**Fund/s**||**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |**Remuneration**
_Wages and salaries_
_Employer social security costs_
_Employer pension costs_|£
5,540||£
-||£
-
-
-|**£**
**5,540**
**-**
**-**|_£_
_5,540_
_-_
_-_|| ||**5,540**||**-**||**-**|**5,540**|_5,540_|| **14 |** P a g e T R U S T E E S A N N U A L R E P O R T ## **St Peter and St John the Baptist Church, Wivelsfield** _registered_ _charity number 1130751_ ## **Notes to the Financial Report** ## **6 Payments to PCC members** During the year ended 31st December 2022 one trustee was reimbursed for expenses relating to travel, phone costs and stationery amounting to £1,320. The Rates (Council Tax) paid in respect of the Vicarage amounted to £3690 and water charges £710. One PCC member received remuneration from the PCC during the year.. ## **7 Fixed assets** ## **Tangible fixed assets** |**Tangible fixed assets**||||||||| |---|---|---|---|---|---|---|---|---| |||**Freehold**
**land**
**and buildings**||**Vicarage**
**Furnishings**||**Video &**
**Office**
**equipment**|**Total fixed**
**assets**|**_Notes_**| |**Cost or valuation**
At 1 January 2022
Additions
Disposals
Revaluation||£
275,000
-
-
-||£
1,700
-

-||£
1,055
-
-
-|**£**
**277,755**
**-**
**-**
**-**|| |At 31 December 2022||**275,000**||**1,700**||**1,055**|**277,755**|| |**Charge for impairment**
At 1 January 2022
Additions
Disposals
Revaluation||-
-
-
-||(1,397)
-
-
(76)||(867)
-
-
(47)|**(2,264)**
**-**
**-**
**(123)**|| |At 31 December 2022||**-**||**(1,473)**||**(914)**|**(2,387)**|| |**Net book amounts**
**At 31 December 2022**||**275,000**||**227**||**141**|**275,368**|| |_At 31 December 2021_||_275,000_||_303_||_188_|_275,491_|| The freehold land and buildings comprise the Church Hall, including Flat 1, in Church Lane, Wivelsfield. The Church Hall is classified as an unrestricted fixed asset. The Church Hall has been valued by Pindars Professional & Consultancy Services Limited and revaluations are due to take place every 5 years and a revaluation was due for the year ended 31st December 2019. However the PCC resolved not to seek a revaluation at that time to avoid the cost associated with obtaining a revaluation as property prices were not considered to have changed significantly over the period since the last valuation. **15 |** P a g e T R U S T E E S A N N U A L R E P O R T **St Peter and St John the Baptist Church, Wivelsfield Notes to the Financial Report** _registered charity number 1130751_ ## **8 Net assets by fund** ## **Analysis of net assets by fund** ||**Unrestricted**
**Funds**|**Restricted**
**Fund/s**|**Restricted**
**Fund/s**|**Endowed**
**Fund/s**|**Endowed**
**Fund/s**|**Endowed**
**Fund/s**|**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |---|---|---|---|---|---|---|---|---|---| ||||||||||| |Fixed assets for church use
Current assets (except cash)
Cash at bank and on deposit
Current liabilities
Long term liabilities|£
275,368
2,250
83,651
(1,634)
(6,000)||£
-
310
48,528
-
-|||£
-
-
-
-
-|**£**
**275,368**
**2,560**
**132,179**
**(1,634)**
**(6,000)**|_£_
_275,491_
_5,175_
_134,275_
_(1,236)_
_(8,000)_|| ||**£353,635**|**£48,838**||||**-**|**£402,473**|_£405,705_|| ## **9 Debtors** |**9 Debtors**|||||||||| |---|---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**Funds**||**Restricted**
**Fund/s**||**Endowed**
**Fund/s**||**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |Income tax recoverable
Prepayments and accrued income
Other debtors||£
1,361
252
636||£
310
-
-||£
-
-
-|**£**
**1,672**
**252**
**636**|_£_
_4,729_
_402_
_44_|| ||**£2,250**|||**£310**||**-**|**£2,560**|_£5,175_|| ## **10 Creditors: amounts falling due within one year** ||**Unrestricted**
**Funds**|**Unrestricted**
**Funds**|**Restricted**
**Fund/s**|**Restricted**
**Fund/s**|**Endowed**
**Fund/s**|**Endowed**
**Fund/s**|**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |---|---|---|---|---|---|---|---|---|---| |Deferred income
Accruals for utilities and other costs
Other creditors||£
-
1,048
586||£
-
-
-||£
-
-
-|**£**
**-**
**1,048**
**586**|_£_
_-_
_319_
_917_|| ||**£1,634**|||**-**||**-**|**£1,634**|_£1,236_|| ## **11 Creditors: amounts falling due after more than one year** ||**Unrestricted**
**Funds**|**Unrestricted**
**Funds**|**Restricted**
**Fund/s**|**Restricted**
**Fund/s**|**Endowed**
**Fund/s**|**Endowed**
**Fund/s**|**Total Funds**
**2022**|_Total Funds_
_2021_|**_Notes_**| |---|---|---|---|---|---|---|---|---|---| |Deferred income
Accruals for utilities and other costs
Archdeacon's loan
Other creditors||£
-
-
-
6,000||£
-
-
-
-||£
-
-
-
-|**£**
**-**
**-**
**-**
**6,000**|_£_
_-_
_-_
_-_
_8,000_|| ||**£6,000**|||**-**||**-**|**£6,000**|_£8,000_|| **16 |** P a g e T R U S T E E S A N N U A L R E P O R T ## **St Peter and St John the Baptist Church, Wivelsfield** _registered charity number 1130751_ ## **Notes to the Financial Report** ## **12 Prior year Statement of Financial Activities comparative figures for this year** |||**Unrestricted**
**Fund**|**Restricted**
**Fund/s**|**Restricted**
**Fund/s**|**Total Funds**
**2021**| |---|---|---|---|---|---| |**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other receipts||**£**
63,626
6,842
19,194
89||**£**
13,027
-
-
-|**£**
**76,653**
**6,842**
**19,194**
**89**
**-**| |**Total income**||89,751||13,027|102,778| |**Expenditure on:**
Raising funds
Charitable activities
Other trading activities
Other expenditure||216
103,463
2,039
**-**|
|17,718
**1,260**|**216**
**121,181**
**2,039**
**1,260**| |**Total expenditure**||**105,718**||**18,978**|**124,696**| |Net gains (or losses) on investments||**-**||**-**|**-**| |**Net income or (net expenditure)**||(15,967)||(5,952)|(21,919)| |**Transfers between funds**
**Other recognised gains/(losses):**
Gains/(losses) on revaluation of fixed assets
Other gains/(losses)
_Reconciliation of funds:_||163||(163)|-| |||-
-||-
-|**-**
**-**| |**Net movement in funds**||**(15,804)**||**(6,115)**|**(21,919)**| |Total funds brought forward||370043||57579|427622| |**Total funds carried forward**||**354,240**||**51,464**|**405,704**| **17 |** P a g e T R U S T E E S A N N U A L R E P O R T **St Peter and St John the Baptist Church, Wivelsfield Notes to the Financial Report** _registered charity number 1130751_ ## **13 Statement of funds** ## **Explanation of funds** _**Endowed funds** are required by the donors to be invested and the income spent on specific objectives_ We do not have any endowed funds. _**Restricted funds** are not invested permanently but are to be spent within reasonable timescales_ _**Unrestricted funds** are not subject to any donor restrictions and can be spent as the PCC decides_ ## **Summary of all funds** Fund income and expenditure and final balances are as follows: ||**Balances**
**b/fwd**
**1 Jan 2022**|**Income**|
**Expenditure**|**Transfers,**
**other gains**
**and losses**|**Balances**
**c/fwd**
**31 Dec 2022**| |---|---|---|---|---|---| |Friends of Wivelsfield Church Yard
Christmas Lunch fund
Fabric fund
Organ Fund
Sierra Leone Main fund
Sierra Leone Travel fund
Youth Club fund
Children's Ministry fund
Choir Fund
Church Hall Acoustic Work
Planters
South Porch|_25,319_
_3,803_
_2,063_
_1,970_
_8,901_
_4,919_
_928_
_873_
_100_
_2,590_
_-_
_-_|7,689
10
125
125
603
-
20
-
450
-
290
50|(4,698)
(816)
-
-
(2,242)
(682)
-
-
(550)
(2,590)
(290)
|


(429)|_28,310_
_2,997_
_2,188_
_2,095_
_7,261_
_4,236_
_948_
_444_
_-_
_-_
_-_
_50_
_-_| |**Total of all restricted funds**|**51,464**|**9,361**|**(11,868)**|**(429)**|**48,528**| |General fund
Fabric fund
Joy Lawrence fund (Mission)
B High Legacy
M Richards Legacy
D Scobbie Legacy
D Bryant Legacy
W Field Legacy
Hardship Fund
Church Hall Income
Church Hall Loan Repayment Fund
Other receipts|271,003
10,069
14,840
45,863
9,585
880
-
2,000
-|101,456
1,000
5,000


|**(108,181)**
-
-


-
-|**3,651**

(2,038)
(148)
(35)

(1,000)

|_267,929_
_10,069_
_12,802_
_45,715_
_9,550_
_-_
_-_
_5,000_
_880_
_-_
_2,000_
_-_| |**Total of all unrestricted funds**|**354,240**|**107,456**|**(108,181)**|**429**|**353,945**| **18 |** P a g e T R U S T E E S A N N U A L R E P O R T (a) Routine expenditure was incurred on maintaining the churchyard. A grant of £2,500 was received from Wivelsfield Parish Council. (b) Donations have been made in respect of educational sponsorship and St Matthew’s Poor Fund via the Matkab Organisation. Additionally, funds were made available to cover expenses incurred during Bishop Thomas’s visit to the UK and postage costs were incurred in respect of a number of parcels sent to Sierra Leone containing various supplies. Bible study booklets were also purchased and sent to St Matthews. (c) The hall is regularly used for both church activities and a significant number of casual users from the local community with a broad range of activities taking place producing regular hire fee income. The flat has been let throughout the year. The hall costs were all met by income from rentals. All outstanding sums have been repaid with the exception of an interest free loan made by a parishioner. The outstanding loan of £8,000 brought forward has been reduced through a repayment of £2,000 made during the year leaving an outstanding balance of £6,000 at the year end. This loan is due to be repaid in full during 2025. (d) The General Fund includes the value of the Church Hall (e) The Fabric Funds have not been utilised in 2022. The restricted Fabric Fund is only available for repairs to the church. The designated Fabric Fund may be used for repairs to the church and church hall. (f) The church was fortunate to receive two unrestricted legacies during 2022. A substantial part of the Brian High legacy received in 2020 is set aside to be used to carry out various repairs to the church identified during the most recent Quinquennial undertaken by the Church Architect. Monies from this years’ legacies have been placed in designated funds to be used for general expenditure as the PCC decides. ## **14 Chancel Trust and income grant** Following a review of the law the Chichester DBF decided in 2019 that the previous presentation of Chancel Funds had been misunderstood and that a revision was required. Income received from Chancel trusts is not investment income, as the PCC does not own the trust fund nor its investments. Income from Chichester DBF is a Restricted charitable grant to reimburse the cost of insuring the Chancel, which previously has been paid by the PCC from General Funds. In 2022 the grant amounted to £256.98 _(2021 £249.73)_ The PCC decided to transfer the Restricted grant to General Fund to replenish that fund for the cost of Chancel insurance. ## **15 Church and Hall Insurance** We have a single insurance policy on a long term agreement which is due to end in December 2023 covering both the church and the hall. **19 |** P a g e T R U S T E E S A N N U A L R E P O R T Independent Examinerfs Report to the PCC of St Peter and St John the Baptist Church, Wivelsfield for the Year Ended 31st December, 2022 This is my report to the Parochial Church Council of the Ecclesiastical Parish IPCCI of St Peter and St John the Baptist, Wive15field, on the annual report for the year ended 31" December 2022 set out on pages 6 to 18. Respective responsibilities of trustees and examiner ThePCC is responsible for preparation of the annual reports. The PCC members consider that an audit 15 170t reqvired for this year under section 144 of the Charities Act 20111-the Charities A(V'l and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Direction5 given by the Charity Commission (under section 14515llbl of the Charities Act, and to state whether particular matters hève come to my attention. 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 chartty and a comparison of the accounts presented with those records. It also include5 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 conseqtjently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Basis of Independent examinerfs 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 settion 130 of the Charities Act,. antj to prepare account5 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. Independent examiner's statement Examlnees signature GEOFFREY PERKINS Examine¢s name CAPITALS Date Relevant professional qualification{5) or body if ony 15, Greenhill Park. Haywards Heath. West Su55ex. RH 17 7SW fxaminerfs addres5 191Page TRUSTEES ANNUAL REPOR T BLANK PAGE 211 Page TRUSTEES ANNUAL REPORT ## BLANK PAGE **0 |** P a g e TRUSTEES ANNUAL REPORT