## and
The Parochial Church Council of the Ecclesiastical Parish of Tong and Laisterdyke (known as Tong and Laisterdyke PCC)
Charity Number 1130777
Trustee Report and Accounts For the year ending 31 December 2023
TONG AND LAISTERDYKE PCC REPORT AND ACCOUNTS for the year ended 31 December 2023
|INDEX|Pages|
|---|---|
|Trustees Annual Report|3 - 5|
|Statement of Trustees’ Responsibilities|6|
|Independent Examiners Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Statement of Assets and Liabilities|10|
|Summary of Fund Movements|11 - 12|
|Analysis of Income & Expenditure|13 - 15|
|Notes on the Financial Statements|16|
- 2 -
## **PARISH OF TONG AND LAISTERDYKE - TRUSTEES REPORT 31/12/2023**
## **Aims and Purposes:**
The Parochial Church Council of the Parish of Tong and Laisterdyke in the Diocese of Leeds, together with the clergy and churchwardens, is responsible for the pastoral, evangelistic, and social mission of the Church of England. It also has responsibility for the maintenance of the Church and Church Community Centre of St Christopher's Church, Holme Wood, St. James Church, Tong, and St. Mary’s Church Laisterdyke. The charity is registered with the Charity Commission as The Parochial Church Council of the Ecclesiastical Parish of Tong and Laisterdyke (Charity number 1130777). The governing documents are the Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules.
In Tong it is also responsible for the Village School Room.
## **Objectives and Activities:**
The Parish of Tong and Laisterdyke exists to serve the communities of Tong Village, the Holmewood estate and Laisterdyke. We have three worship and community centres – St James’ Church in Tong as well as the School Room, a community building we run in conjunction with the Tong Village Association, St Mary’s in Laisterdyke, and St Christopher’s in Holmewood.
Through a varied programme of activities and services for all ages, the staff, volunteers and congregations of the three churches seek to support those in most need, offer pastoral care, love and friendship and build communities of faithful people both inside and outside the church.
The churches of the Parish choose to do this through their Good Neighbours project at St Christopher’s Church as well as working closely with other local churches and partners, including Primetime at the Vine which operates from St Mary’s buildings and The Holmewood Family Centre which operates from St Christopher’s buildings and the Holmewood Salvation Army which operates our local Food Bank.
## **Achievement and Performance**
The cost-of-living crisis has continued to have a very significant effect on many of the people that we serve, and we have seen a significant increase in our emergency food provision as well as our warm space provisions and access to our food pantries. This year we have also started to work in partnership with the Fuel Bank Foundation to provide additional support to people on low incomes who find themselves in fuel crisis.
As 3 small church communities and a community project, we have worked hard to provide spiritual, material, practical and community support bringing hope, sharing love, and nurturing faith.
We have achieved this by working with our partners, to provide a wide range of services including:
- Toddler Groups
- Children and Young People after school groups
- Older people’s groups and day care provision
- Craft and activity groups
- Community Cafes
- Community Food Pantries, Drop-in spaces and Warm spaces
- Emergency Food provision
- Sunday Worship Services
- Accessible Worship Services for families who don’t attend Sunday services
- Worship Services in Residential Homes
- Spiritual support for people across our communities, including the provision of Weddings, Baptisms and Funerals
- Opportunities to explore faith through small groups and discussions
- Supporting our local schools to explore faith and engage with their community, and support and governance of our local church school, St John’s CE School Bierley.
## **Review of Activities**
A more detailed Parish Report of the work of the PCC & its three churches during 2023 is available.
## **Training**
We seek to develop all our valued workers, both paid and volunteers, by providing appropriate training and personal development opportunities.
- 3 -
## **Financial Review**
Charity accounts are split between 'Unrestricted' funds (of which some may be 'Designated' for a specific cause) and 'Restricted' funds. Unrestricted funds relate to money the PCC can spend on anything that fulfils the objectives of the church. Restricted funds record donations and expenditure for specific purposes or projects.
Financially it has been another challenging year for our church and associated charities. However, Good Neighbours received an encouraging boost when the National Lottery Community Fund agreed to help fund the project over the next 3 years. This increase in funding, combined with the impact of the cost saving measures taken last year, have enabled Good Neighbours to breakeven over the year making a small net positive contribution towards costs of £3,948, which is a significant improvement on last year.
The pressure on local government funding has led to falling levels of grant funding from Adult Services and uncertainty about long-term support from Adult Services. We continue to address this by keeping our costs as low as possible and through seeking essential funding from other external grant making organisations.
The continued rise in food prices has meant that there has been an increased cost to provide food for the centre. Our partnership with Fairshare continues to help us keep our costs as low as possible, whilst providing good, homecooked food for people who struggle to afford to cook for themselves.
The Parish also continues to be affected by the challenges of increases in the cost of living. The amount of income from local giving has reduced by £4,586 compared to 2022 figures. However, we have continued to receive significant support for our work supporting families and individuals from a range of small funders and significant support from The Eldwick Church and Bradford Cathedral to whom we are particularly grateful. This has enabled us to respond constructively to rising needs with a fourfold increase in the cost of support provided.
The Parish incurred an unexpected increase of £6,792 in the costs on repairs for St James’ Church and St Christopher’s Church and Community Centre. The PCC is currently developing targeted fundraising and grant making applications to enable us to proactively restore and develop our buildings.
## **Future Strategy**
The charity plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.
## **Reserves Policy**
The Trustees, are working towards a policy whereby the unrestricted funds, not committed or invested in tangible assets (‘the free reserves’) held by the charity should be between 3 and 6 months of the resources expended. At the proposed reserves level, the Trustees recognise the need to continue to attract major funding in order to maintain activities.
## **Investment Policy**
The Trustees have considered the most appropriate policy for investing funds. Short term reserves will be held in the Trustees’ interest-bearing bank account. Future long-term reserves will be held in accounts designed for the charity sector, with the requirement to generate income and/or capital growth.
## **Risk Review**
The Trustees have conducted their own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding activities. Internal risks are minimised by the use of professional consultants, and the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. The procedures are periodically reviewed to ensure they still meet the needs of the charity.
## **Structure, Governance and Management.**
Members of the P.C.C. are either ex-officio, elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation rules, or co-opted. Elected members serve for a period of one year. Elections are conducted in such a way as to try to ensure that our three congregations are represented on the P.C.C and are set out in a Bishop’s Instrument.
During 2023 the following have served as members of our P.C.C. following our APCM in April:
|_Ex-officio_|Revd Canon Gary Hodgson|Incumbent||
|---|---|---|---|
||Revd Sarah Harrison|Curate|March 2022|
||Revd Simon Rulton|Curate|July 2022|
|_Elected:_|Mr Paul Coates-Black|Churchwarden|re-elected April 2023|
||Mr John Rathmell|Churchwarden|re-elected April 2023|
|||- 4 -||
Churchwarden re-elected April 2023
Mr Liam Jagger
Mrs Margaret Ealham Deanery Synod Rep Mrs Elaine Rathmell Deanery Synod Rep
re-elected April 2023 re-elected April 2023
Mrs Jean Black PCC Rep re-elected April 2023 Mrs Louise Connacher PCC Rep re-elected April 2023 Ms Angela Abson PCC Rep re-elected April 2023 Miss Amanda Appleyard PCC Rep re-elected April 2023 Mr Adrian Short PCC Rep elected April 2023
_Treasurer -_ Mrs Joan Greenfield
## **P.C.C. Committees that operated in 2023:**
The P.C.C. normally functions through a number of Sub Committees, Management Committees and informal church meetings, which meet between full meetings of the P.C.C. They were as follows:
## 1. **Standing Committee**
2. **Good Neighbours Project Management Committee**
3. **Staffing Subcommittee**
4. **Finance Subcommittee**
5. **Tong School Room Management Committee** : (Authority delegated by the PCC for the day to day running of the School Room. This includes members of the Tong Village Association).
6. **St. James' Church Meeting** :
7. **St. Christopher’s Church Meeting:**
8. **St. Mary’s Church Meeting:**
(buildings, worship, fellowship, discipleship and mission, advising the PCC on local issues to support their decision making. These are
- informal meetings, which includes anyone who attends church worship. These meetings have not taken place formally due to pressures on our resourcing, instead, communication has happened informally through discussions and a weekly newsletter).
Trustees report approved by the PCC on 10[th] April 2024
Signed Revd Canon Gary Hodgson
- 5 -
**Statement of Trustees’ Responsibilities**
The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis, it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Annual Financial Statements**
The attached financial statements for the year ended 31 December 2023, have been prepared in accordance with the relevant Church Accounting Regulations, applicable Accounting Standards and Statement of Recommended Practice (FRS 102) 2015.
It is recommended that the Annual Report and Financial Statements for the year ended 31[st] December 2023 be adopted and approved for submission to the Annual Parochial Church Meeting.
Approved by the trustees of the charity on 10[th] April 2024 and signed on its behalf by:
Signed Revd Canon Gary Hodgson Chair of Trustees
- 6 -
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF TONG AND LAISTERDYKE (KNOWN AS TONG AND LAISTERDYKE PCC)**
## **INDEPENDENT EXAMINER'S REPORT - 2023**
## **Independent Examiner's report to the Trustees Council of Tong and Laisterdyke PCC**
I report on the accounts of the Church for the year ended 31 December 2023 which are set out together with the accounting policies and notes on pages 8 to 16.
## **Respective responsibilities of the Trustees and the Independent 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 needed.
It is my responsibility to **:**
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement**
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 the Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
## **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 2011 Act; or to prepare accounts which accord with the accounting records 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.
## **Emma Wilson FCA**
15 Victoria Mews Cottingley Business Park Bingley BD16 1PY
## **10 April 2024**
- 7 -
## **Sofa Separate Designated**
|Parish Churches|**Unrestricted**
**funds**
**Design’d**
**funds**
**Restric’d**
**funds**
**End’ment**
**funds**
**Total**
**2023**
**Total**
**2022**
38,641
360
25,550
-
64,551
52,544
2,933
-
(278)
-
2,654
3,167
20,213
3,600
3,541
-
27,354
24,896
259
1,295
889
564
3,007
1,902
2,084
-
3,108
1,208
6,400
7,415
**64,129**
**5,255**
**32,809**
**1,772 103,965**
**89,924**
-
-
1,928
-
1,928
858
72,749
1,233
23,236
-
97,218
82,048
-
94
-
-
94
5,682
**72,749**
**1,327**
**25,165**
**-**
**99,240**
**88,587**
3,261
-
97,669
- 100,931
70,379
485
-
-
-
485
-
29,711
-
-
-
29,711
28,381
13
-
-
-
13
8
-
-
-
-
-
-
**33,470**
**-**
**97,669**
**- 131,140**
**98,768**
4,555
-
-
-
4,555
3,959
56,434
-
66,202
- 122,637
130,911
-
-
-
-
-
-
**60,990**
**-**
**66,202**
**- 127,192**
**134,870**
**64,129**
**5,255**
**32,809**
**1,772 103,965**
**89,924**
**33,470**
**-**
**97,669**
**-** **131,140**
**98,768**
**97,599**
**5,255**
**130,478**
**1,772** **235,105**
**188,692**
**72,749**
**1,327**
**25,165**
**-**
**99,240**
**88,587**
**60,990**
**-**
**66,202**
**-** **127,192**
**134,870**
**133,739**
**1,327**
**91,367**
**0** **226,432**
**223,457**
**(36,139)**
**3,928**
**39,112**
**1,772**
**8,673**
**(34,765)**
-
-
-
-
-
69,744
-
-
-
-
-
(69,744)
**(36,139)**
**3,928**
**39,112**
**1,772**
**8,673**
**(34,765)**
**73,645**
**40,967**
**99,807**
**20,867 235,286**
**270,051**
**37,506**
**44,895**
**138,919**
**22,639 243,959**
**235,286**|
|---|---|
|**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
**Parish income**
**Expenditure on:**
Raising funds
Expenditure on charitable activities
Other expenditure
**Parish expenditure**
Good Neighbour Project
**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
**GN income**
**Expenditure on:**
Raising funds
Expenditure on charitable activities
Other expenditure
**GN expenditure**
Combined Totals
**Parish income**
**GN income**
**Combined income**
**Parish expenditure**
**GN expenditure**
**Combined expenditure**
**Combined Net income (expenditure) resources**
**before transfer**
**Transfers**
Gross transfers between funds - in
Gross transfers between funds - out
**Other recognised gains / losses**
**Net movement in funds**
**Reconciliation of funds**
**Total funds brought forward**
**Total funds carried forward**||
- 8 -
## **Balance Sheet detailed**
|**Class and code**|**Description**|**As at**
**31/12/2023**
**As at**
**31/12/2022**|
|---|---|---|
|**Current assets**
6432
6433
6434
6435
6436
6501
6505
6510
6511
6512
6590
Z05
**Current assets**
6506
6514
6591
Z05|**Parish Churches**
CBf Fixed Interest Fund (Tong Endowment) CCLA 104001314S
CBF Investment Fund - Tong (Tempest 60) endowment CCLA 104001315S
CBF Fixed Interest Fund - Tong (Tempest) endowment CCLA 104001024F
CBf Fixed Interest Fund - Fabric Fund endowment 604050001F
CBF Investment Fund (St Johns School Tong St) CCLA 104001144S
Bank current account
Schoolroom Bank A/C
CCLA (CBF) FABRIC account
CCLA Investment Fund (General Fund)
CBF Deposit Fund (Children & Families Education Fund) CCLA 104001225D
Cash in hand
Accounts Receivable
**Good Neighbours Project**
Virgin Good Neighbours Project
Petty Cash
Cash in Hand GN
AccountsReceivable|10,896
9,951
5,493
5,017
4,629
4,368
1,621
1,530
21,882
19,985
44,864
42,253
9,527
9,988
4,499
3,966
39,156
37,906
13,200
11,912
330
31
7,845
11,133
78,107
75,238
237
-
1,253
1,332
1,750
676|
||**Total Current assets**|**245,290**
**235,286**|
|**Liabilities**
6601
6602
6699
Z04
**Reserves**
Z01
Z01|Loans received
Wedding Fees in Advance
Agency collections
Accounts Payable
**Total Liabilities**
**Net Asset surplus (deficit)**
Good Neighbours Excess/(deficit) to date
Parish Churches Excess/(deficit) to date
Parish Churches Starting balances
GoodNeighbours Starting balances|1,177
-
-
-
-
-
154
-|
|||**1,331**
**-**|
|||**243,959**
**235,286**|
|||3,948
(35,003)
4,725
19,555
158,040
138,485
77,246
112,249|
||**Total Reserves**|**243,959**
**235,286**|
||**Represented by Funds**
Parish Churches General (Unrestricted)
Good Neighbours General (Unrestricted)
Parish Churches Designated
Good Neighbours Designated
Parish Churches Restricted
Good Neighbours Restricted
Parish Churches Endowment
**Total**|(754)
7,866
38,261
65,780
44,895
40,967
-
-
95,986
88,341
42,933
11,466
22,639
20,867|
|||**243,959**
**235,286**|
- 9 -
## **Statement of Assets and Liabilities (by code)**
||**Class and nominal code General **|**Class and nominal code General **|**Designated **|**Restricted **|**Endowment**|**Total**
**2023**|**Total**
**2022**|
|---|---|---|---|---|---|---|---|
|**Current Asset**|**- Cash At Bank And In Hand**|||||||
|The Parish
Churches|6501: Bank current account|18,490|5,025|21,349|-|44,864|42,253|
|The Parish
Churches|6505: Schoolroom Bank A/C|-|-|9,527|-|9,527|9,988|
|The Parish
Churches|6510: CCLA (CBF) FABRIC account|-|1,000|3,499|-|4,499|3,966|
|The Parish
Churches|6511: CCLA Investment Fund (General
Fund)|21|39,136|-|-|39,156|37,906|
|The Parish
Churches|6512: CBF Deposit Fund (Children &
Families Education Fund) CCLA
104001225D|284|-|12,916|-|13,200|11,912|
|The Parish
Churches|6590: Cash in hand|(25,710)|170|25,870|-|330|31|
|Good
Neighbours|6502: HSBC Good Neighbour Project|78,875|-|(78,875)|-|-|-|
|Good
Neighbours|6506: Virgin Good Neighbours Project|34,436|-|43,671|-|78,107|75,238|
|Good
Neighbours|6514: Petty Cash|5,285|-|(5,048)|-|237|-|
|Good
Neighbours|6591: Cash in Hand GN|(1,357)|-|2,610|-|1,253|1,332|
||**Total**|**110,324**|**45,331**|**35,519**|**-**|**191,174**|**182,625**|
|**Current Asset**|**- Debtors**|||||||
|The Parish
Churches|Z05: Accounts Receivable|7,730|-|115|-|7,845|11,133|
|Good
Neighbours|Z05: Accounts Receivable|-|-|1,750|-|1,750|676|
||**Total**|**7,730**|**-**|**1,865**|**-**|**9,595**|**11,809**|
|**Current Asset**|**- Investments**|||||||
|The Parish
Churches|6432: CBf Fixed Interest Fund (Tong
Endowment) CCLA 104001314S|-|-|-|10,896|10,896|9,951|
|The Parish
Churches|6433: CBF Investment Fund - Tong
(Tempest 60) endowment CCLA
104001315S|-|-|-|5,493|5,493|5,017|
|The Parish
Churches|6434: CBF Fixed Interest Fund - Tong
(Tempest) endowment CCLA
104001024F|-|-|-|4,629|4,629|4,368|
|The Parish
Churches|6435: CBf Fixed Interest Fund - Fabric
Fund endowment 604050001F|-|-|-|1,621|1,621|1,530|
|The Parish
Churches|6436: CBF Investment Fund (St Johns
School Tong St) CCLA 104001144S|-|-|21,882|-|21,882|19,985|
|Good
Neighbours|6512: CCLA Investment Management
Ltd|(78,824)|-|78,824|-|-|-|
||**Total**|**(78,824)**|**-**|**100,706**|**22,639**|**44,521**|**40,852**|
|**Liability - Creditors: Amounts Falling Due In One Year**||||||||
|The Parish
Churches|6601: Loans received|1,037|-|140|-|1,177|-|
|Good
Neighbours|Z04: Accounts Payable|154|-|-|-|154|-|
||**Total**|**1,191**|**-**|**140**|**-**|**1,331**|**-**|
||**Net total assets**|**37,506**|**44,895**|**138,919**|**22,639**|**243,959**|**235,286**|
- 10 -
## **Fund movement summary**
|**Fund **|**Opening**|**Incoming **|**Outgoing**|**Transfers **|**Gains/Losses**|**Journals**|**Closing**|
|---|---|---|---|---|---|---|---|
|**BCAdukt – Bradford Council Adult Services**||||||||
|Restricted ( Good Neighbours)|7,829|22,257|23,027|-|-|-|7,059|
|**BCIPC – Bradford Council IPC Covid**||||||||
|Restricted ( Good Neighbours)|637|-|637|-|-|-|-|
|**BClock – Bradford South Lockdown Money**||||||||
|Restricted ( Good Neighbours)|3,000|-|3,000|-|-|-|-|
|**C Children & Mission**||||||||
|Restricted ( The Parish Churches)|1,515|1,938|1,514|-|-|-|1,939|
|**C Church – St Christopher’s**||||||||
|Restricted ( The Parish Churches)|4,806|(442)|-|-|-|-|4,365|
|**C Flowers**||||||||
|Restricted ( The Parish Churches)|7|(7)|-|-|-|-|-|
|**C Food Bank**||||||||
|Restricted ( The Parish Churches)|30|-|30|-|-|-|-|
|**CCLA Investment CB3020680 – CCLA**|**Reserves**|||||||
|Designated ( The Parish Churches)|37,894|1,241|-|-|-|-|39,136|
|**Church Yard**||||||||
|Designated ( The Parish Churches)|481|406|46|-|-|-|841|
|Restricted ( The Parish Churches)|203|-|50|-|-|-|153|
|Sub-totals|684|406|96|-|-|-|994|
|**CtyChal**||||||||
|Restricted ( Good Neighbours)|-|9,000|9,000|-|-|-|-|
|**Fabric**||||||||
|Designated ( The Parish Churches)|0|53|94|-|-|-|(40)|
|Restricted ( The Parish Churches)|3,006|133|-|-|-|-|3,139|
|Sub-totals|3,006|187|94|-|-|-|3,099|
|**Fabric Endow CB3020681/60405001F**||||||||
|Endowment ( The Parish Churches)|1,530|91|-|-|-|-|1,621|
|**GarWest**||||||||
|Restricted ( Good Neighbours)|-|15,000|-|-|-|-|15,000|
|**General**||||||||
|Unrestricted ( Good Neighbours)|65,780|33,470|60,990|-|-|-|38,261|
|**GrgMtn**||||||||
|Restricted ( Good Neighbours)|-|2,280|-|-|-|-|2,280|
|**J Bells**||||||||
|Restricted ( The Parish Churches)|6,061|30|-|-|-|-|6,091|
|**J Church**||||||||
|Restricted ( The Parish Churches)|308|(308)|-|-|-|-|-|
|**J Restoration**||||||||
|Restricted ( The Parish Churches)|14,989|5,135|1,928|-|-|-|18,195|
|**JJ Donation**||||||||
|Designated ( The Parish Churches)|46|(46)|-|-|-|-|-|
|**Liz Dey**||||||||
|Restricted ( The Parish Churches)|(442)|442|-|-|-|-|-|
|**M Disc**||||||||
|Restricted ( The Parish Churches)|12,612|18,384|16,150|-|-|-|14,845|
|**M Flat**||||||||
|Designated ( The Parish Churches)|2,545|3,600|1,188|-|-|-|4,958|
- 11 -
|**Reaching Comm**||||||||
|---|---|---|---|---|---|---|---|
|Restricted ( Good Neighbours)|-|49,132|30,539|-|-|-|18,593|
|**School Room**||||||||
|Restricted ( The Parish Churches)|10,678|3,641|4,377|-|-|-|9,942|
|**St J School Tong St**||||||||
|Restricted ( The Parish Churches)|19,985|1,897|-|-|-|-|21,882|
|**Stairlift**||||||||
|Restricted ( The Parish Churches)|772|-|-|-|-|-|772|
|**T Endow**||||||||
|Endowment ( The Parish Churches)|9,951|900|-|-|-|-|10,851|
|**Tong School 104001225D**||||||||
|Restricted ( The Parish Churches)|11,628|1,288|-|-|-|-|12,916|
|**Training**||||||||
|Restricted ( The Parish Churches)|1,087|-|-|-|-|-|1,087|
|**TT Endow**||||||||
|Endowment ( The Parish Churches)|9,385|781|-|-|-|-|10,166|
|**Weddings**||||||||
|Restricted ( The Parish Churches)|218|679|1,115|-|-|-|(218)|
|**Weekend**||||||||
|Restricted ( The Parish Churches)|879|-|-|-|-|-|879|
|**General**||||||||
|Unrestricted (TheParishChurches)|7,866|64,129|72,749|-|-|-|(754)|
|**Totals**|**235,286**|**235,105**|**226,432**|**-**|**-**|**-**|**243,959**|
- 12 -
## **Analysis of income and expenditure**
||**Unrestricted Designated**|**Unrestricted Designated**|**Restricted **|**Endowment**|**Total**
**2023**|**Total**
**2022**|
|---|---|---|---|---|---|---|
|**INCOME AND ENDOWMENTS FROM:**(THE PARISH CHURCHES)|||||||
|**Donations and legacies**|||||||
|0101- 0105 - Gift Aid - Bank|16,265|-|
-|-|16,265|20,580|
|0110 - Gift Aid - Envelopes|1,485|-|
-|-|1,485|2,030|
|0201 - Other planned giving|655|-|
-|-|655|2,061|
|0301 - 0303 - Loose plate collections|8,891|-|
-|-|8,891|7,211|
|0550 - Donations appeals etc|3,477|360|
5,235|-|9,072|5,658|
|0551 - Church Flowers|-|-|
(7)|-|(7)|-|
|0552 - Ministers Discretionary Fund|-|-|
17,584|-|17,584|7,429|
|0601 - Tax recoverable on Gift Aid|7,868|-|
-|-|7,868|6,500|
|0702 - Parish Child/Mission Work|-|-|
1,938|-|1,938|1,025|
|0703 - Gifts in memory of|-|-|
-|-|-|50|
|0809 - Church Grants|-|-|
800|-|800|-|
|**Donations and legacies Totals**|
**38,641**|**360**|
**25,550**|**-**|**64,551**|**52,544**|
|**Income from charitable activities**|||||||
|0939 - Worship & Sunday School|44|-|
-|-|44|-|
|0940 - Repairs & Renewals reimbursements|561|-|
(308)|-|252|34|
|1101 - Fees Funerals|2,214|-|
-|-|2,214|2,758|
|1103 - Sundries|114|-|
-|-|114|225|
|1104 - St James' Bells|-|-|30|-|30|150|
|**Income from charitable activities Totals**|
**2,933**|**-**|
**(278)**|**-**|**2,654**|**3,167**|
|**Other trading activities**|||||||
|0910 - Refreshments etc|67|-|
-|-|67|42|
|0912 - Bus Stop|-|-|
-|-|-|110|
|0924 - Cleaning Income|100|-|
-|-|100|-|
|1230 - Rent from Projects|15,300|-|
-|-|15,300|15,300|
|1240 - Church hall hire|4,746|-|
-|-|4,746|3,185|
|1241 - St Marys Flat|-|3,600|
-|-|3,600|3,600|
|1250 - Schoolroom - Income from hall|-|-|
3,541|-|3,541|2,660|
|**Other trading activities Totals**|
**20,213**|**3,600**|
**3,541**|**-**|**27,354**|**24,896**|
|**Investments**|||||||
|1020 - Bank and building society interest|259|1,295|
889|564|3,007|1,902|
|**Investments Totals**|
**259**|**1,295**|
**889**|**564**|**3,007**|**1,902**|
|**Other income**|||||||
|1102 - Fees Weddings Income|1,185|-|
679|-|1,864|6,915|
|1311 - Insurance income|529|-|
-|-|529|180|
|1312 - Governance Income/Audit|370|-|
-|-|370|320|
|1313 - Re-evaluation of Investments|-|-|2,429|1,208|3,637|-|
|**Other income Totals**|
**2,084**|**-**|
**3,108**|**1,208**|**6,400**|**7,415**|
|**Income and endowments Grand totals**|**64,129**|**5,255**|
**32,809**|**1,772**|**103,965**|**89,924**|
|**INCOME AND ENDOWMENTS FROM:**(GOOD|NEIGHBOURS)||||||
|**Donations and legacies**|||||||
|0801 - Grants Received|-|-|
97,669|-|97,669|53,332|
|0901 - Other funds generated|3,261|-|-|-|3,261|17,047|
|**Donations and legacies Totals**|
**3,261**|**-**|
**97,669**|**-**|**100,931**|**70,379**|
|**Income from charitable activities**|||||||
|0933 - Coffee|485|-|-|-|485|-|
|**Income from charitable activities Totals**|
**485**|**-**|
**-**|**-**|**485**|**-**|
|**Other trading activities**|||||||
|0922 - Cafe Takings|14,431|-|
-|-|14,431|11,542|
|0923 - Day Centre|9,621|-|
-|-|9,621|10,002|
|0926 - Line Dancing|239|-|
-|-|239|-|
|0927 - Mini Bus Income|4,147|-|
-|-|4,147|4,332|
|0928 - Hairdressing|205|-|
-|-|205|155|
|0929 - In Kind Income|-|-|
-|-|-|10|
|0934 - Fruit & Veg Income|902|-|
-|-|902|1,269|
|0935 - Sundry Income|-|-|
-|-|-|828|
|0937 - Avon|165|-|
-|-|165|243|
|**Other trading activities Totals**|
**29,711**|**-**|
**-**|**-**|**29,711**|**28,381**|
|**Investments**|||||||
|1020 - Bank & Building Society Interest|13|-|-|-|13|8|
|**Investments Totals**|**13**|**-**|**-**|**-**|**13**|**8**|
|**Income and endowments Grand totals**|
**33,470**|**-**|
**97,669**|**-**|**131,140**|**98,768**|
- 13 -
|**EXPENDITURE ON:**(THE PARISH CHURCHES)|||||||
|---|---|---|---|---|---|---|
|**Raising funds**|||||||
|1730 - St James Restoration|-|-|1,928|-|1,928|858|
|**Raising funds Totals**|**-**|**-**|**1,928**|**-**|**1,928**|**858**|
|**Expenditure on charitable activities**|||||||
|1801 - Giving to missionary, relief and
development societies|840|-|-|-|840|3,639|
|1804 - Parish Child/Mission Work|-|-|1,514|-|1,514|885|
|1805 - Ministers Discretionary Fund|-|-|16,180|-|16,180|3,773|
|1901 - Parish Share|30,000|-|-|-|30,000|37,200|
|2005 - Sundries|-|-|-|-|-|190|
|2018 - Bank Charges|148|-|62|-|210|203|
|2030 - Repairs & Renewals - St Christophers|5,411|-|-|-|5,411|3,903|
|2031 - Repairs & Renewals - St James|6,803|-|-|-|6,803|763|
|2032 - Repairs & Renewals - St Marys|-|-|-|-|-|756|
|2101 - Working expenses of incumbent|1,740|-|-|-|1,740|1,080|
|2102 - Travel Expenses|104|-|-|-|104|81|
|2150 - Vicar's telephone|982|-|-|-|982|494|
|2301 - Church insurance|5,910|-|-|-|5,910|5,485|
|2331 - Cleaning|2,954|-|10|-|2,963|1,395|
|2332 - Worship & Sunday School|2,068|-|-|-|2,068|1,168|
|2333 - Fees for funerals|463|-|-|-|463|458|
|2334 - Wedding Fees Payments|-|-|1,115|-|1,115|3,050|
|2350 - Upkeep of churchyard|-|46|50|-|96|399|
|2360 - Printing, Postage, Stationery|1,074|-|10|-|1,084|826|
|2361 - Computer and Internet|1,896|-|-|-|1,896|847|
|2401 - Church - electric|1,770|-|-|-|1,770|864|
|2410 - Church - gas|8,831|-|-|-|8,831|7,602|
|2420 - Church - water|1,065|-|-|-|1,065|1,254|
|2530 - Schoolroom - electricity|-|-|405|-|405|317|
|2540 - Schoolroom - gas|-|-|-|-|-|744|
|2550 - Schoolroom - insurance|-|-|529|-|529|130|
|2560 - Schoolroom - Repairs & Renewals|-|-|3,143|-|3,143|402|
|2580 - Schoolroom - water|-|-|169|-|169|238|
|2601 - Governance costs examination/audit fee|690|-|50|-|740|740|
|2840 - St Marys Flat|-|1,188|-|-|1,188|3,164|
|**Expenditure on charitable activities Totals**|**72,749**|**1,233**|**23,236**|**-**|**97,218**|**82,048**|
|**Other expenditure**|||||||
|2602 - Re-evaluation of Investments|-|94|-|-|94|5,682|
|**Other expenditure Totals**|**-**|**94 **|**-**|**-**|**94 **|**5,682**|
|**Expenditure Grand totals**|**72,749**|**1,327**|**25,165**|**-**|**99,240**|**88,587**|
- 14 -
|**EXPENDITURE ON:**(GOOD NEIGHBOURS)
**Raising funds**
1701 - Fees paid to Fund Raisers
1710 - Costs of applying for grants
**Raising funds Totals**
**Expenditure on charitable activities**
0941 - Activities
0942 - Meal Provision
2001 - Rent
2002 - Telephone
2003 - Repairs & Renewals
2004 - Cafe
2005 - Sundries
2006 - Volunteer Expenses
2007 - Volunteer Lunches
2008 - Supplies
2009 - Mini Bus expenses
2011 - Pest Control
2013 - Wednesday Club
2014 - Fruit & Veg
2015 - In Kind
2018 - Bank Charges
2019 - Good Neighbours Salaries
2020 - Good Neighbours PAYE
2021 - Good Neighbours NEST Pension
2022 - Freelance Payroll & Bookeeping
2023 - Coffee
2173 - Staff Training
2331 - Cleaning
2360 - Printing, Postage, Stationery
2361 - Computers & Internet
2601 - Governance costs examination/audit fees
**Expenditure on charitable activities Totals**
**Expenditure Grand totals**|1,660 -
- -
1,660
2,724
2,895-
- -
2,895
1,235|
|---|---|
||
**4,555 -**
**- -**
**4,555**
**3,959**
275 -
590 -
866
-
368 -
- -
368
-
1,560 -
7,110 -
8,670
8,670
609 -
- -
609
751
865 -
629 -
1,495
1,415
39 -
- -
39
266
74 -
- -
74
1,505
243 -
- -
243
-
40 -
- -
40
62
9,050 -
6,349 -
15,399
13,082
3,524 -
6,300 -
9,824
10,315
- -
- -
-
313
4 -
240 -
244
-
3,098 -
462 -
3,561
3,328
- -
- -
-
54
- -
- -
-
16
23,993 -
43,172 -
67,165
73,827
4,940 -
713 -
5,653
7,013
2,693 -
614 -
3,307
2,544
2,688 -
- -
2,688
-
272 -
- -
272
-
72 -
- -
72
107
381 -
7 -
388
277
287 -
16 -
303
245
1,040 -
- -
1,040
6,592
320-
- -
320
530|
||**56,434-**
**66,202-**
**122,637**
**130,911**|
||**60,990-**
**66,202-**
**127,192**
**134,870**|
- 15 -
## **Notes to the Financial Statements for the Year Ended 31 December 2022**
## **Accounting Policies**
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair” provisions.
## **Going concern**
The Trustees have at the time of approving the financial statements a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Income**
Income in the Statement of Financial Activities is recognised when the Church has entitlement to the funds, any performance conditions attaching to the item(s) have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donations, grants, gifts and lettings income are recognised when receivable.
Income from legacies is recognised once probate has been granted, provided that the income will be received to enable valuation of the Church’s entitlement.
## **Expenditure**
Expenditure is included in the Statement of Financial Activities on an accruals basis and includes irrecoverable VAT.
## **Tangible fixed assets and depreciation**
## _Consecrated or benefice property_
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
## **Other fixed assets**
All assets are recognised at full value in the year they are acquired.
## **Short term deposits**
These are cash held on the deposit with the CCLA.
## **Debtors**
Debtors represent income to be recognised in a future accounting period.
## **Creditors**
Creditors, loans and provisions are recognised where the Church has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
## **Unrestricted Funds**
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which therefore are not included in its ‘free reserves’ as disclosed in the trustees’ report.
## **Restricted Funds**
These are income funds that have been received by the PCC for specific purposes, these funds must be protected and used only in connection with the intention of the original gift.
## **Endowment Funds**
These are funds received from specific endowments and the Capital value is protected and cannot normally be accessed, but the income can be spent in the same manner as unrestricted income.
- 16 -