# **Annual Report and Financial Statements of the Parochial Church Council of Brereton and Rugeley** ## **For the year ended 31st December 2023** Charity registration number: 1130795 _Page 1_ ## **The Parochial Church Council of Brereton & Rugeley Trustees’ Annual Report for the year ended 31[st] December 2023** ## _**Charity registration number: 1130795**_ ## **Objectives and Activities** The Parochial Church Council of Brereton & Rugeley (the PCC) has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelical, social and ecumenical. The PCC is also spiritually responsible for the maintenance of the church. The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at Brereton & Rugeley. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer, scripture, music and sacrament. Also, through non sacramental activities of hospitality and fellowship we aim to reach non churched members of the community. ## **Public Benefit** The trustees of the PCC are aware of the Charity Commission’s guidance on public benefit in The Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity. The trustees believe that, by promoting the work of the Church of England in the Ecclesiastical Parish of The Parish of Brereton and Rugeley it helps to promote the whole mission of the Church (pastoral, evangelistic, social and ecumenical) more effectively, within the Ecclesiastical Parish, and that in doing so it provides a benefit to the public by: - Providing facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers; and - Promoting Christian values and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole. - Providing opportunities for members of the wider community to contribute to the greater good through volunteering and participating in building communities of hope. - The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. The PCC supports a Ministry Team and our Lay worship leaders, who meet regularly to consider the way forward for our services, worship patterns, bible studies and spiritual growth. Our churches are open for individual prayer, providing an intimate and reflective environment for worship and prayer - Our Churches are also open as Places of Welcome through the Places of Welcome charity group _Page 2_ ## **Achievements and Performance and Overview** ## **Ministry and Mission during 2023 – Parish of Brereton and Rugeley** The Parish of Brereton and Rugeley Parish alongside the Parish of Armitage with Handsacre continue to strive to minister to all peoples living within the boundaries of the benefice and seek to love, care for and support our brothers and sisters in Christ across the churches of the benefice. The regular pattern of worship of alternating Morning Worship with Holy Communion services has continued throughout the year and has enabled the ministries of our lay members of the Ministry Team to develop significantly. Neil Bateman has now finished his reader training and was licensed in September to bring the number of licensed readers in our Ministry Team to four! A monthly benefice service at one of the churches across the benefice has begun to strengthen relationships between members of our different churches, but there is much room for growth in this area and listening to our congregations, this was changed to bimonthly instead so there was less disruption to the Sunday School at Church of the Holy Spirit and pastorally for our congregations too. A Benefice Praise service has taken place monthly at Church of the Holy Spirit where those wishing to worship through singing worship songs and hymns come together on the last Friday of each month. During Good Friday, Churches Together, including some of our congregation members went on a Walk of Witness starting with prayer at Rugeley Community Church, through the town of Rugeley and finishing with prayer and hot cross buns at Victory Church. Members of St Michael’s Church, Brereton, and Armitage with Handsacre Parish, alongside the incumbent, are trustees for alms housing in Rugeley, Armitage and Brereton. The support of the church family for local parishioners who need support with their housing is very important and is a visual outpouring of our faith and the love of Christ. Links with the schools are beginning to flourish across the Benefice. The Team vicar is chaplain at Hob Hill Methodist and CE Primary School, where regular school visits for the whole school community take place as well as church services at St Michael’s Church, Brereton. A member of St Michael’s church is governor here too. Regular worship is led both in school and at St Augustine’s church by the Team Vicar for Churchfield CE Primary Academy. Etching Hill CE Primary School now has three governors from the church community and one of our newly licenced readers has begun leading worship regularly at Church of the Holy Spirit with this school. Our community schools also visit their local church within the benefice too. Chancel Primary School and The Hart School (Secondary) regularly attend St Augustine’s Church. John Bamford Primary School attends The Church of the Holy Spirit. Chase View Primary School occasionally attends The Church of the Good Shepherd and members of the Ministry have also led services at this school too. A member of St Michael’s Church takes her therapy dog, Maisie into Redbrook Primary School to help the children with their reading. The Changing Rooms Counselling Service, following the retirement of all its founding members has now restarted at The Church of the Holy Spirit, facilitated by Cllr June Smith. ## **St. Augustine’s Church – Parish Church of Rugeley** Congregation numbers went down over the summer months to an average of about 14 on Sunday mornings and 10 on Thursdays. There were however had quite a number of visitors on Sunday mornings who unfortunately did not return the following week - probably due to people visiting the area on holiday or the fact that the numbers were so low that they did not see us as an active church. A large poster has been put in place at the end of the churchyard giving details of the various services throughout the month. Our Churchwarden in waiting attempted to contact everyone on the Electoral Roll and encourage a return to church. There have been a few weddings and a number of funerals held in the church. Two members of our congregation have helped at assemblies at two schools, and they also take Communion to several Care homes and those who are housebound. Following the departure of Fr David a number of faculties were left open and we have followed these up so that the faculty procedure doesn’t have to be started again. These include new glass doors into the church, the repair of the north aisle roof, a new sound system and the laying up of a British Legion standard on the balcony. The taking out of the south aisle pews and repair to damaged floor has been completed as well as the damaged north aisle ceiling. The money to cover all these faculty jobs has been covered by a legacy left to the church and was ringfenced for that purpose. _Page 3_ A new faculty was applied for to replace and update a memorial window on the north side, and this will be completed in the next few weeks. Payment for this is being covered by the Ferguson family who applied to the church for the replacement. Following a recent Risk Assessment, the maintenance team re-formed and has carried out repairs in the flower room, on the balcony and church hall. Money that has been raised and donated by the Coffee/tea and craft ladies has been spent on new curtains and curtain rails and bunting in the church hall to try and attract more bookings. We are looking to raise money to replace various kitchen appliances. A donation of £500 by the County Council has allowed us to purchase a new cooker and dishwasher which are currently being installed. Several fund raisers have been held in conjunction with Rugeley Lions with whom we have a very good relationship. Historian Leslie Smith has given two performances and there were two ‘sing along’ concerts to celebrate the Queens Jubilee and King Charles Coronation. Haywoods Community Choir also gave a concert. Two further concerts are arranged for 2024. Our DCC meetings have been held on a regular basis however everyone felt that we were struggling on the whole as there did not seem to be a permanent connection to the Ministry Team as other churches did, neither do we have a Churchwarden, although we do recognize the fact that support is always there when we ask for it. Also, there are only 6 active members which we should try and increase at the AGM. We are hoping Pat Beddows will be voted in as Churchwarden at the AGM. She has completed all of the relevant training courses. Sunday services were moved into the Parish Hall for January, February, and March to save on heating costs. Following the retirement of musical director, Stephen Carlston, we managed to keep our church choir going with two regular organists Jeremy and Iain who usually did 2 Sundays each during the month up till the end of the year. As congregation numbers dropped to below 12 prior to Christmas (services being held in the Lady Chapel) it was decided that we could not afford to pay a weekly organist and therefore a set of CDs were purchased which could be used at services when there was no organist. (A team to operate the sound system is being looked at to play the CDS when we return into the church). Ian Boddington agreed to play for the 2[nd] and 4[th] weeks when Holy Communion Services were held. He will also be approached for special ‘one off’ services. The choir are actively supporting the Benefice Services, encouraging St. Michaels choir to join us at that time. December was a really busy month which was hindered with two of our volunteers being unavailable due to ill health (Ann and Barbara). December started off with the Parish Stable Trail when numbers were down but still enjoyable for those who did attend, and the Benefice Christingle Service was also held. The Christmas Tree Festival was extended to open for 8 days during which time we saw many visitors. The change to allow everyone to bring their own Christmas Tree was successful as we saw a lovely variety of trees. A very successful event. A well-attended, Phil Emery Funeral Directors Memorial service was held at the beginning of the month. We hosted four schools Christmas Services and their rehearsals. Churchfields, Chancel, Etchinghill and Hart School. The balcony was opened for two of these services. For the first time in our church the John Rutter quartet gave a concert, and it is hoped they will come again in 2024 (although they usually perform at St Josephs). Our Candlelight Carol Service was down in numbers, however a good number still attended. Many churches in the area held similar services on the same day which we think was a factor to reduced numbers. As well as the usual Sunday morning and Thursday morning services we held the Christmas Eve Crib Service (assisted by Holy Spirit Sunday School), Christmas Day Service and the Midnight Mass which continues to attract more people each year. We were also pleased that the licensing of Rev Cath as Team Rector will be held at St. A’s later next year. _Page 4_ ## **St Michael’s Church -Parish Church of Brereton** St Michael’s Church has been doing very well this year. We have had some members come back after a break of several years. We have had a young family, and a few other new members join. One member of our congregation was baptised, and five members were confirmed by Bishop Michael in a service at our Church. We have had several fundraising events for the restoration fund, organised by the Friends of St Michael’s Church (FOSM) group. Unfortunately, the group has lost many of its members, but we have been very happy to welcome two of the new community councillors to the meetings. FOSM has paid for the removal of the old church chimney, the removal of the old water tank from the roof of the church room including the repair to the roof and have replaced all the light fittings in the church hall with low energy LED units; plus, new LED fitting in the vestry and new switches for all of the lighting. We have also received donations which has enabled us to purchase a more efficient cooker, a freezer, and a dishwasher. We are gradually working through the list of jobs to be done from the last quinquennial and fundraising for the repairs to the Roof, stonework, and guttering. Brian and I joined by Dana (one of the new councillors) and her family & friends entered a float into the Brereton Carnival procession. Dana and her friends built a large-scale model of the Church & Brian painted a copy of the Reredos from St Michael’s Church and this hung behind an Altar table. We also had a full size tree branch to depict the cherry trees in front of Church. The theme was decades, and the float depicted the opening of the Church in 1837. We have had two successful Churchyard tidying sessions with quite a few people coming together to help. This is needed because our only volunteer, Ian, is struggling to keep up with the growth of the grass. On both of the days, we have been able to cut large areas of grass, tidy up the cremated remains area as well as cut back some of the ivy growth on trees and headstones. Lunch bunch has grown in numbers and our thanks go to Gill Shaw for cooking the meals each month. We desperately need help to continue serving the community with these much loved meals and opportunities for companionship. Welcome place is doing well with several regulars who come along. We held two children’s activity and crafts mornings during the summer holiday, which included a pre-used school uniform sale. Everyone said how much they enjoyed coming along to these and we are planning our third morning in November. Rainbows & Brownies continue to use the hall regularly, but they are the only regular users at the moment. We opened the Church for Ride & Stride again this year. We had very few visitors and 4 of us took part, either walking or driving, but quite a bit was raised for the event; half of which will come back to the Church. During the morning, some volunteers cleaned the church. Financially, we are ticking along nicely, thanks to regular giving online and with envelopes, plus what is being raised at our one off events. _Page 5_ ## **Lunch bunch 13th December** We had 50 seated and had a full Christmas meal of turkey and trimmings, Christmas pudding with mince pies, tea and coffee. The meal was free due to a grant of £200 from Blakemores. Each received a gift from a grant of £150 from Brewery Street Arcade. 15 takeaway meals were sent out to the housebound. Entertainment from The Canterburys. The Christmas Tree Festival was from 2nd December with trees from schools, Brownies and members of the congregation. The theme was ‘Christmas stories’. They were up until 6th December. We also had crafts for the children. The Christingle service was led by Alison Tabernor and Gill Shaw. It was well received with a total of 46 adults and children; with the children making their own Christingles and making a large one for the church. Our Christmas services were very well attended due to advertising well with posters, leaflets and social media. Midnight Mass was well attended, and the feedback was that the earlier service time was better. Hob Hill School came in for the morning for their Christmas service and Year 5&6 came for their carol service with their parents. Really enjoyable. ## _**Alison Church Warden**_ ## **– Church of the Holy Spirit Etching Hill** We host a twice monthly Prayer Light prayer meeting to pray for the needs of the Benefice and other pressing issues. Once a month, on the last Friday of every month, we also hold a Prayer and Praise service where we sing more contemporary worship songs with either silent or open prayer in the middle of the service. Holy Communion is taken to Nethermoor Residential Home once a month or every 6 weeks **.** Regular school services for Etching Hill and John Bamford take place at the church. Give Away gifts have included small bunches of flowers, hearts, Mothering Sunday posies, palm crosses, Easter bunnies, doves, Christian alternative at Halloween, Christmas tree decoration. Baptisms, funerals, and a wedding were held here during 2023. The church hosts a drop-in session on the last Friday of every month with the vicar as well as both Baptism and wedding preparation sessions too. The Church now hosts the Changing Room Counselling Service, and they have several counsellors and a team of volunteers. This is open on a Tuesday and Friday. The Hall has regular bookings from the Rainbows, Brownies, Quilters, Monthly craft as well as dance classes too. During July and August, a homegroup was formed to look at the Gospel of Mark every Tuesday, led by Kate. A Lent course was held at the church after our Place of Welcome on a Tuesday with 15 to 20 regular attendees. There is always the opportunity for private prayer in the church. Ride and Stride that takes place in September is always supported with volunteers at church to greet those travelling around the churches. This year in between visitors, the volunteers got a lot of gardening done too! In October we held a craft fair to raise funds for the church. During November we marked Armistice Day, Remembrance Sunday as well as holding our annual memorial service to remember departed loved ones. An Advent course was held in local church members’ houses this year. We supported and participated in The Stable Trail at St Augustine’s. Financially, the church is holding its own and regularly supports the charities - Hands@Work, Help a Squaddie and USPG. Quinquennial repairs are being worked through gradually and the church has maintained the vicarage in Peakes Road whilst it has been empty. _Page 6_ ## **Christmas Services** Etching Hill Primary School has their Yr4 carol concert at the church in December. It is always lovely to see the church full. John Bamford Primary had three Christmas services in the church too with parents attending all of these services. A good number of people (30 adults, 6 children) came to our Doorstep Carols, and we braved the cold and had the service outside. We served mulled wine, mince pies, tea & coffee afterwards in the church and most people stayed for refreshments and a video of Bethlehemian Rhapsody was shown (the Nativity story sung to the Queen song Bohemian Rhapsody and enacted by Muppet style puppets), which was well received. Sunday School led Morning Worship 24[th] December with a video of their puppet Nativity Story and George Green accompanied several carols on the guitar; then the Sunday School joined in St Augustine’s Crib service in the afternoon where they performed, live, the Nativity Story with their handmade puppets. Midnight Holy Communion was led by Rev Brian Tabernor and 17 attended. Christmas Day Holy Communion was led by Rev Jan Brittle and 14 attended. Numbers at both these services were similar to the last few years. ## _**Kathy Smith DCC Secretary**_ ## **St John the Baptist Church, Slitting Mill** St John the Baptist, Slitting Mill has continued to have services twice monthly, with a village coffee morning on the first Wednesday every month. At the beginning of December, it was announced that this church was struggling, and help was needed in the long term if the church was to remain open. The church was no longer able to hold DCC meetings due to illness and lack of volunteers and towards the end of December another stalwart member of the church sadly passed away too. A decision was made by the PCC following a visit from the Archdeacon of Lichfield to send a letter round to all of the residents of the village to gauge a response from the local community in the New Year. ## **Church of the Good Shepherd, Pear Tree Estate, Rugeley** This year, another of our churches was under threat of closure with no volunteers and no income despite a sterling effort since before covid from Lorna Jeffries. A community consultation meeting was held in the local club, The Pear Tree Club. A few residents and local councillors attended the meeting and the grave state of the church, and the building was put to the community. The community responded and set up their own committee to raise the profile of the church and get it back on its feet in terms of a safe place for the public in the first instance. Within a month, over £1000 was raised and two regular bookings were secured for the community hall. The future is looking good for 2024! Overall, a year full of building relationships, reconciling, and sharing hospitality with one another and the community, and continuing to support and love one another as we seek to follow the way of Christ across the Parish and the Benefice. ## _**Revd Cath Leighton Team Rector**_ _Page 7_ ## **Financial Review** Income:- £187,881 [£230,529 2022] Expenditure:- £173,872[£142,910 2022] Excess: £14,008 – Unrestricted excess: £20,060 Restricted deficit: (£6,051) [£87,331 2022] Total Assets: £152,843 [£144,316 2022] ## **Good Shepherd** ## **Deficit: (£1,265) [Deficit: (£1,580) 2022]** Income overall has reduced from £1,252 in 2022 to £523. Expenditure has also reduced from £3,257 in 2022 to £1,788. I am informed that there is a committee that has been set up to help keep Good Shepherd open and reverse the downward trend. ## **Holy Spirit** ## **Deficit: (£292) [Deficit: (£2,174) 2022]** Income overall has increased from £25,238 in 2022 to £26,156. The most notable differences being increases in 0550 donations, and 0601 Tax recoverable on Gift aid [due to the claims being brought up to date] and reductions in 0301 Loose plate collections and 1230 [formerly 1240] Church Hall lettings. Expenditure overall has reduced from £27,412 2022 to £26,448. The most notable differences being increases in 1910 [formerly 1913] common fund, 2051 Cleaner salary and 2340 upkeep of services and reductions in 2300 Parish expenses [amounts transferred to the Parish account] ## **Parish** ## **Excess: £67,630 [Excess: £6,452 2022]** Most of the Parish income and expenditure is driven by the amounts transferred by each of the Churches. Because of that I have amended the way it is recorded in the accounts as it can become very confusing. Each of the Churches now have a code 2300 Parish expenses which is recorded as expenditure. The income in the Parish account is recorded in an Agency account and not as was a minus expenditure against the same code. We achieve the same outcome but there is less chance of mis-posting. Having paid the Administrators salary there is £1,122 left in the Parish expenses Agency account so the amounts being transferred appear to be the correct amounts as the Parish account does need to have a surplus. The Parish received a write off package from the Diocese which totalled £64,552. The Common fund liability has reduced from £111,364 in 2022 to £46,812. The double entry is therefore shown as a grant from the Diocese against code 08A1. The other grant received from the Diocese was for support with Parish energy costs. This would normally be transferred to each of the Churches but that is for the PCC to decide in 2024. ## **St Augustine** ## **Deficit: (£62,483) [Excess: £74,559 2022** ] Income overall has decreased from £154,452 2022 to £39,083. The most notable differences being reductions in 0701 Legacies, 0550 Donations and 0601 Tax recoverable. Expenditure on the other hand has increased from £79,893 2022 to £101,566 with the most notable differences being increases in 2710 Church major repairs, 2410 Church running gas, 2330 Church maintenance, 1910 [formerly 1913] Common fund and 2360 Administration. ## **St John** ## **Excess: £1,261 [Excess: £145 2022]** Income overall has increased from £4,363 2022 to £4,672. This is just increases in some areas with decreases in others. Expenditure has decreased from £4,218 2022 to £3,411 and again nothing notable. _Page 8_ ## **St Michael** ## **Excess: £6,906 [Excess: £10,216 2022]** Income overall has increased from £36,462 2022 to £48,689. The most notable differences being 0303 contactless, 0550 donations and 1101 fees for weddings and funerals. Expenditure has also increased from £26,246 2022 to £41,783. The most notable differences being 1910 [formerly 1913] Common fund, 2300 Parish expenses and 2410 Church running – Gas. ## **Reserves Policy** It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. This is equivalent to £40,208 [2022 £26,787]. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year end was (£6,435) in deficit [(2022 £65,642 in deficit)] which is substantially lower than this target. The parish are aware of this large margin of difference and have been in talks with Lichfield Diocese to establish a way of reducing the Common Fund Arrears, and thus increasing the free reserves. A package has now been agreed for the arrears and should help with this situation going forward. Included in the free reserves deficit, are £46,812 2022 common fund/parish share arrears owed to the Diocese. If this figure was not included in the reserves calculation, then the parish would have free reserves of £40,377 which is about 3 months expenditure [£51,247 2022]. If the Common fund/Parish Share arrears are going to be excluded when looking at Going Concern, the parish needs to inform the Archdeacon and the Area Bishop. ## **Investment Policy** The charity is granted power to invest in suitable investments under the PCC Powers Measure 1956 and the Trustees Act 2000. As a charity, the Trustees have a duty of care to take such advice as is appropriate before investments are undertaken. This advice is sought from the Central Board of Finance (CCLA) in London. The charity’s investment policies are based on two key principles: - - Ethical Investment – this includes ensuring that investments are held in companies which have high standards of corporate governance and act in a responsible way towards stakeholders. - Long-term responsibilities – the trustees are aware of their long-term responsibilities in respect of the Restricted and Unrestricted reserves and as a result follow a prudent approach to investment decisions. Investment policy for long-term funds is aimed primarily at generating a sustainable income, with due regard to the need for the preservation of capital value, and the possible need to realise investments to meet operational needs. The charity does not have a policy of generating income at excessive or high risk – known as “purchasing income”, where high returns are guaranteed at the expense of capital. In summary, the charity has an overall policy to maximise income while preserving the real value of its funds. Due to the nature of the charity, an ethical investment policy is taken into consideration when investments are made: The charity follows the Ethical Investment Advisory policy as recommended by the Lichfield Diocese which includes the following: - “We aim to invest in companies that: - will develop their business in the interests of shareholders; - demonstrate responsible employment practices; - are conscientious concerning issues of corporate governance, the environment and human rights; - are sensitive to the community in which they operate.” Planned giving, collections and donations are the main sources of fund raising along with tax recoverable. ## **Safeguarding** The PCC believe they have fulfilled their duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). The parish has a Safeguarding Officer (Tony Jeffrey) and all members of the PCC are DRB checked. The trustees are not aware of any Serious Incidents in the last year. ## **Reporting Serious Incidents** A Serious Incident is an adverse event, whether actual or alleged, which results in or risks significant harm to the charity’s beneficiaries, employees, office holders, volunteers or to others who come into contact with the charity through its work, loss of the charity’s money or assets, damage to the charity’s property or harm to the charity’s work or reputation. _Page 9_ ## **Fundraising** The PCC takes it fundraising responsibilities seriously and is very grateful to all donors – whether regular or occasional – for their support of the church and church events. PCC supporters are never taken for granted. The PCC take full responsibility for fundraising and do not use commercial organisations or professional fundraisers. All money raised is either by donations, fundraising events, special appeals or legacies for which the PCC are most grateful. ## **Volunteers** The members of the PCC would like to thank all of the 65 volunteers who work so hard to make our Church a lively and vibrant community. ## **Risk Management** The Church Wardens have carried out all necessary risk assessments too ensure our buildings were kept Covid compliant and also carry out regular Health and Safety Reviews/fire risk assessments as well as regularly inspecting premises for potential hazards. We have safeguarding policies in place for children and vulnerable adult protection and for working with vulnerable adults, including DBS checking of staff and volunteers where needed. Our insurances for, each church, are reviewed annually to ensure adequate cover. We have policies in place for Lone Working, Social Media, Conflicts of Interest, Financial management and Data protection. ## **Structure, Governance and Management** The PCC is a Body Corporate established by the Church of England and is a Charity registered with the Charity Commission. The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended that came into effect on 2[nd] January 1957, and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended). The method of appointment of the PCC members is set out in the Church Representation Rules. The Council comprises the Incumbent, the Churchwardens, a representative of the Readers, those elected to the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting, by those on the Electoral Roll. The PCC members receive training from courses run by the Diocese. Members of the congregation are always urged to join the Electoral Roll, and to stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance in the parish, and for all financial matters. The PCC met 6 times during the year. ## **Related Parties** No Trustee or their family are employed or offered contracts to carry out work for the PCC. ## **Donations from Related Parties** Donations from 17 related parties [PCC members] during the year totalled £11,270 2023 [£9,637 2022]. All these donations were received without condition. ## **Remuneration paid to Trustees** None of the Trustees receive remuneration. ## **Expenses paid to Trustees** One trustee was reimbursed a total of £582[£2,157 2022] for travel during the year. _Page 10_ ## **Structure, governance, and management** The Parish covers the towns of Brereton and Rugeley within the area serviced by the Cannock Chase District Council. It is part of the Deanery of Rugeley, in the Lichfield Diocese of The Church of England. The PCC is a Body Corporate established by the Church of England and is a Charity registered with the Charity Commission. The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended that came into effect on 2nd January 1957, and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended). The method of appointment of PCC members is set out in the Church Representation Rules. The membership of the PCC consists of the incumbent (our rector), churchwardens, the readers, those elected to the Deanery Synod, and members elected by those members of the congregation who are on the electoral roll of the church at the Annual Parochial Church Meeting. 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 now receive an initial training booklet into the workings of the PCC. The full PCC was able to meet in person on 5 occasions in the last Year. ## **Reference and Administrative Details** **Charity Name:** The Parochial Church Council of The Parish of Brereton & Rugeley **Other names the charity is known by:** N/A **Registered Charity Number** : 1130795 **Charity’s principal address:** St Augustine’s Church Station road Rugeley WS15 2HG **Correspondence address:** The Rectory, 20 Church Street, Rugeley, WS15 2AB **Website address:** https://www.brateamministry.org.uk **PCC Members: Who Served from 1 January 2023 to the date this report was approved** |**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**period**| |---|---|---| |**Ex-Officio**||| |Rev Cath Leighton|Team Vicar|| |Rev Brian Tabernor|Associate Minister|| |Rev Margaret Brighton|Retired Clergy with PTO|| |Rev Jan Brittle|Retired Clergy with PTO|| |Brian Syk|Reader of St John Armitage|| |Steve Hammersley|Reader St Michaels|| |Craig Hibbert|Reader St Michaels|| |Kate Cotterell|Ministry team Holy Spirit/Diocesan Synod|| |Dawn Brindley,|Church Warden – St Augustine|Resigned March 2023| |Alison Tabernor|Church Warden – St Michael|| |Howard Cottrell|Church Warden – Holy Spirit|| |David Smith|Church Warden – Holy Spirit/Parish Treasurer [From April
2023]|| |Joan Earp|Church Warden – St John|| _Page 11_ |Paul McCourt|Church Warden – St John|| |---|---|---| |**Elected Members**||| |David Westwood|Treasurer St Augustine|| |Gail Walker|Treasurer St Michael|| |Kay Myatt|Treasurer Holy Spirit & Good Shepherd|| |Trish Griffiths|Treasurer St John|| |Neil Bateman|Treasurer St John/Parish Treasurer|Resigned April 2023| |Gill Shaw|St Michael|| |Sue Speed|St Michael|| |Ella smith|St Michael|| |Joan Surplice|St Augustine|| |Ann Windsor|St Augustine|| |Teressa Noble|Holy Spirit|| |Kathy Smith|Holy Spirit|| _Page 12_ HSBC Bank PLC Uthneld, LW5 Ru8dty.SantsnderStaflord Investment Manayrs LAnBel Ln L¢ndon EC4R3AB Independent Examlner LlchfiePd Diocesan Board of Flnan St Marys House, The Close, Lkhfidd. W513 7LO Apwoved by the Pccon 1910312023and5tqned on Its behalf by.. PCCChalrman PCC5ecreiarv Page 13 ## **Independent Examiner’s report to the trustees/members of The PCC of Brereton and Rugeley** Registered charity number: 1130795 I report on the accounts for the year ended 31[st] December 2023 which are set out on the following pages. ## **Respective responsibilities of the Trustees and 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 of the Charities Act 2011 (the Charities Act) 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 Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to 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 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 material matters have come to my attention which gives me cause to believe that in any material respect: - accounting records were not kept in accordance with section 130 of the Charities Act or - the accounts do not accord with the with the accounting records - the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date 31.07.24 Jonathan Hill FCMA CGMA Lichfield Diocesan Board of Finance St Marys House, The Close, Lichfield. WS13 7LD **The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2023** _Page 14_ ## **The Parish of Brereton & Rugeley Notes to the Financial Statements** For the year ended 31[st] December 2023 ## **Accounting Policies** The PCC is a public benefit entity within the meaning of FRS 102. 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 view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102). The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. 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 main affiliation to another body nor those that are informal gatherings of Church members. There may be minor discrepancies in the totals as the pence are not being shown. ## **Cashflow Statement** The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000. ## **Going Concern** The Parish is finding Unrestricted Reserves are still depleting quickly. At 31.12.2023 they were £(£6,435) in deficit [(2022 (£65,642) in deficit)]. The PCC are striving to fund raise to try to cover some of this shortfall and have also agreed a package for the Common Fund arrears with the Diocese. The Unrestricted Reserves include £46,812 [2022 £116,889] of Common Fund/Parish Share Arrears, which although it remains a voluntary donation as the apportionment of costs to the Lichfield Diocesan Board of Finance, it is not a statutory liability. . If this figure was not included in the reserves calculation, then the parish would have free reserves of £40,377 which is about 3 months expenditure [£51,247 2022]. If the Common fund/Parish Share arrears are going to be excluded when looking at Going Concern, the parish needs to inform the Archdeacon and the Area Bishop. The Unrestricted Reserves also include £5,500 [2022 £5,500] of fees due to the Lichfield Diocesan Board of Finance. These relate to historic under-charging of the Diocesan statutory fee for funerals, in error. ## **Accounting Estimates and Prior Year Errors** No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period. ## **Description of Funds** **Unrestricted funds** are 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 are therefore not included in its "free reserves" as disclosed in the trustees' annual report. An explanation of purpose of each Designated fund are as follows: ## **Holy Spirit** - **First Aid** – This fund is overdrawn transfer from General to bring to nil in 2023. Advise the PCC to close this fund - **Mission** – Funds setaside for the outreach mission _Page 15_ ## **Restricted funds** comprise of two elements: 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 each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis. An explanation of purpose of each Restricted fund are as follows: ## **Holy Spirit** - **Handrails** – Specific donations for the installation of Handrails - **Kitchen** – Specific donations for the Kitchen - **Welcome** – This fund is overdrawn to transfer funds from General to bring to nil in 2023. Advise PCC to close this fund - **Maintenance** – Specific donations for the upkeep of Holy Spirit Church Building - **Monday Club** – Funds held for the Social club. However this fund is overdrawn – to transfer funds from General to bring to nil I 2023. Advise PCC to close this fund - **S Hopkins** - Donation from the Sarah Hopkins Charity which can only be used to defray the cost of buildings for furthering the work of the Church of England ## **St Augustine** - **Bells STA –** For the Bell-ringers and maintenance of the Bells at St Augustine - **Chancel STA –** For Chancel repairs at St Augustine - **Change room –** For the Changing Room - **Francis Memorial –** The PCC to provide details of the restrictions - **Hall Light –** Donations from cancelled away day donated towards the Church Hall Lighting - **Church Hall STA –** For the upkeep of the Church Hall - **Organ STA –** For the upkeep of the Organ - **Refurb STA –** For the upkeep of the Church Building at St Augustine ## **St John** - **Bells STJ –** Donations for the upkeep of the Bell Tower - **Maintenance STJ –** For the maintenance of the Church ## **St Michael** - **Hopkins STM –** Sarah Hopkins Charity used to defray the cost of buildings for furthering the work of the Church of England - **Organ STM –** For the upkeep of the Organ. Fund overdrawn transfer from general to bring to nil in 2023. Advise the PCC to close this fund unless they expect further specific donations. - **Restoration STM –** For the maintenance, upkeep and preservation of the Church building. Church funded by the Friends of St Michael’s a separate Charity. - **Simpson –** Rebecca Simpson Charity for the education and benefit of Children in Breteton ## **Parish** - **Churches Together –** Fund for Churches Together - **Family Woker Project –** Grants and donations specifically for The Family Worker Project - **Mental Health Support –** Grants and donations specifically for the Mental Health Support Project - **Overseas Mission Projects –** Donations for Overseas Mission projects - **IDS – 72 Main Road –** Payments to the decoration scheme - **IDS – 20 Church Street -** Payments to the decoration scheme - **IDS – 14 Peakes Road -** Payments to the decoration scheme _Page 16_ **Endowment funds** are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts. An explanation of purpose of each Endowment fund are as follows: The Parish of Brereton & Rugeley does not hold any Endowments. ## **Income Resources** Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross. ## **Resources Expended** Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross. ## **Governance and Support Costs** Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage. ## **Fixed Assets** Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011. Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial. The Church Hall referred to on page 32 is revalued using the Nationwide Index calculator. ## **Investments** Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments. ## **Debtors** Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received. ## **Creditors and Accruals** Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date. _Page 17_ ## **The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2023** ## **Statement of Financial Activies 2023** |**Statement of Financial Activies 2023**|| |---|---| ||**Unrestricted Restricted Endowment**
**2023**
**2022**
**funds**
**funds**
**funds**| |**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
**Total income**
**Expenditure on:**
Raising funds
Expenditure on charitable activities
**Total expenditure**
**Net income / (expenditure) resources before**
**transfer**
**Transfers**
Gross transfers between funds - in
Gross transfers between funds - out
**Other recognised gains / losses**
Gains on revaluation, fixed assets, charity's own use
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|160,607
1,121
—
161,729
203,833
19,110
4,275
—
23,385
11,274
—
—
—
—
8,561
1,177
1,588
—
2,766
1,077
—
—
—
—
5,782| ||**180,895**
**6,985**
**—**
**187,881**
**230,529**
844
—
—
844
1,682
159,991
13,036
—
173,027
141,228| ||**160,835**
**13,036**
**—**
**173,872**
**142,910**| ||**20,060**
**(6,051)**
**—**
**14,008**
**87,618**
63
8,227
—
8,290
289
(8,290)
—
—
(8,290)
(289)
(5,482)
—
—
(5,482)
—| ||**6,350**
**2,175**
**—**
**8,526**
**87,618**| ||**(12,666)**
**156,983**
**—**
**144,316**
**56,698**| ||**(6,315)**
**159,159**
**—**
**152,843**
**144,316**| _Page 18_ ## **The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2023** ## **Balance sheet for the year ended 31 December 2023** |**Balance sheet for the year ended 31 December 2023**|| |---|---| |**Class and code**
**Description**|**2023**
**2022**| |**Fixed assets**
6430STAUG
CHURCH HALL ST AUGUSTINE
**Total Fixed assets**
**Current assets**
01014110
Bank current account GOOD SHEPHERD HSBC
01360986
St Augustine C/A
22925168
St Michael's C/A
24775560
St Michaels Deposit A/c
25082353
St Michael's No 2 C/A
31077996
Bank current account St John HSBC
35784488
Bank current account HOLY SPIRIT SANTAND
61429620
Bank current account PCC HSBC
6514
Bank deposit account
6593
Cash in hand HOLY SPIRIT
6594
Bell Fund Cash in hand St Augustine
6596
Cash in hand ST MICHAEL
78361968
Lloyds C/A
CB3028212
CCLA (CBF) St Augustine DCC
CB3028213
CCLA (CBF) St Augustine Bellringers Fund
CB3028214
CCLA (CBF) St Augustine - Church Hall
CB3028215
CCLA (CBF) St Augustine Organ
CB3028449
CCLA (CBF) PCC
IDBRER011
IDS - 72 MAIN ROAD
IDRUGE011
IDS - 20 Church Street
IDRUGE012
IDS - 14 PEAKES ROAD
Z05
Accounts Receivable
**Total Current assets**
**Liabilities**
6601
Historic Funeral Fees (due to Diocese)
6602
LDBF Common Fund - Current Year
6699
Agency collections
PSRUGE01
LDBF Common Fund Arrears
PSRUGE01
LDBF Common Fund Arrears - Due in One ye
Z04
Accounts Payable
**Total Liabilities**
**Net Asset surplus(deficit)**
**Reserves**
Excess / (deficit) to date
Z01
Starting balances
Z03
Gains/(losses) on reval of fixed assets
**Total Reserves**
**Represented by funds**
Unrestricted
Designated
Restricted
Endowment
**Total**|51,412
52,918| ||**51,412**
**52,918**
90
1,413
30,191
49,964
15,026
24,255
7,897
—
17,809
18,165
3,771
3,190
6,463
6,739
6,505
14,965
—
—
143
43
52
52
28
28
10,336
—
38,556
88,780
2,592
2,777
407
395
4,953
4,799
2,649
2,536
2,807
2,807
1,531
1,531
2,565
2,565
—
20| ||**154,381**
**225,030**
5,500
5,500
—
—
638
11,243
—
—
46,812
—
—
116,889| ||**52,950**
**133,632**| ||**152,843**
**144,316**| ||14,008
87,618
144,316
56,698
(5,482)
—| ||**152,843**
**144,316**
(6,435)
(12,723)
120
57
159,159
156,983
—
—| ||**152,843**
**144,316**| _Page 19_ HSBC Bank PLC Uthneld, LW5 Ru8dty.SantsnderStaflord Investment Manayrs LAnBel Ln L¢ndon EC4R3AB Independent Examlner LlchfiePd Diocesan Board of Flnan St Marys House, The Close, Lkhfidd. W513 7LO Apwoved by the Pccon 1910312023and5tqned on Its behalf by.. PCCChalrman PCC5ecreiarv Page 20 ## **Balance sheet for the year ended 31 December 2022** ||**Total funds**
**Prioryear funds**| |---|---| ||2022
2021| |**Fixed assets**
Tangible assets
**Current assets**
Debtors
Cash at bank and in hand
**Liabilities**
Creditors: Amounts falling due in one year
**Net current assets less current liabilities**
**Total assets less current liabilities**
**Total net assets less liabilities**|52,918
52,918| ||**52,918**
**52,918**
5,640
7,926
225,158
123,702| ||**230,798**
**131,628**
132,295
127,848| ||**132,295**
**127,848**| ||**98,503**
**3,780**| ||**151,421**
**56,698**| ||**151,421**
**56,698**| _Page 21_ ## **Analysis of income and expenditure 2023** |**Unrestricted**|**Designated**
**Restricted**
**Endowment**
**2023**
**2022**
28,493
—
—
—
28,493
21,537
—
—
—
—
—
11,481
10,509
—
—
—
10,509
10,156
11,042
—
—
—
11,042
13,006
2,143
—
—
—
2,143
—
89
—
—
—
89
—
—
—
—
—
—
2,098
14,592
—
427
—
15,019
27,054
—
—
—
—
—
170
8,544
—
—
—
8,544
8,350
—
—
—
—
—
80,178
68,552
—
570
—
69,122
8,260
2,624
—
—
—
2,624
2,332
2,918
—
—
—
2,918
6,623
11,097
—
124
—
11,221
12,583| |---|---| |**INCOME AND ENDOWMENTS**
**Donations and legacies**
0101 - Gift Aid - Collections
0110 - Gift Aid - Envelopes - Inactive
0201 - Other planned giving
0301 - Loose plate collections
0303 - Contactless
0410 - Giving through church boxes
0501 - One-off Gift Aid gifts - Inactive
0550 - Donations appeals etc
0555 - Donations - Just Giving
0601 - Tax recoverable on Gift Aid
0701 - Legacies
08A1 - Non-recurring one-off grants
0901 - Other Funds generated
0901 - Fundraising
0901 - Fundraising - Other income
Total
**Income from charitable activities**
0902 - Local fees - heating, travel etc
0903 - Local fees - heating, travel etc
1101 - Fees for weddings and
funerals
1230 - Church hall lettings -
objectives
1230 - Church hall lettings
Total
**Other trading activities**
1240 - Church hall lettings - Inactive
1240 - Church hall lettings -inactive
Total
**Investments**
1020 - Bank and building society
interest
Total
**Other income**
1330 - St Augustine's Contribution -
Inactive
1332 - St Michael's Contribution -
Inactive
1334 - Holy Spirit's Contribution -
Inactive|| ||160,607
—
1,121
—
161,729
203,833
1,127
—
—
—
1,127
522
1,649
—
—
—
1,649
2,295
10,700
—
—
—
10,700
8,457
4,898
—
—
—
4,898
—
736
—
4,275
—
5,011
—| ||19,110
—
4,275
—
23,385
11,274
—
—
—
—
—
7,914
—
—
—
—
—
647| ||—
—
—
—
—
8,561
1,177
—
1,588
—
2,766
1,077| ||1,177
—
1,588
—
2,766
1,077
—
—
—
—
—
8,650
—
—
—
—
—
6,886
—
—
—
—
—
3,179| _Page 22_ |1336 - St John's Contribution -
Inactive
1338 - Parish Office Distribution -
Inactive
Total|—
—
—
—
—
555
—
—
—
—
—
(13,489)| |---|---| ||—
—
—
—
—
5,782| |**INCOME TOTAL**|180,895
—
6,985
—
187,881
230,529| |**EXPENDITURE**
**Raising funds**
1720 - Costs of stewardship
campaign - Inactive
1720 - Costs of stewardship
campaign
1730 - Costs of fetes & other events
1740 - Bank Charges
1745 - Bank charges - Inactive
Total
**Expenditure on charitable activities**
1745 - Bank charges - Inactive
1801 - Charitable Giving
1850 - Home mission
1910 - Common Fund Cost of
Ministry
1910 - LDBF Common Fund
1910 - Common Fund
1911 - Common Fund Support from
Colton & Blithf
1915 - Common Fund Agreement-
Inactive
2001 - Assistant staff costs
2050 - Salary of parish administrator
2051 - Cleaner salary
2060 - Organist costs
2101 - Working expenses of
incumbent - Inactive
2104 - Other Clergy Expenses -
Inactive
2130 - Parsonage house expenses -
Inactive
2201 - Parish training and mission -
Inactive
2201 - Parish training and mission
2300 - Parish Expenses
2300a - Payment to Parish Office by
a DCC - Inac
2301 - Church running - insurance
2302 - Health & Safety - Inactive
2310 - Church office - telephone -
Inactive
2315 - Bank charges - Inactive|—
—
—
—
—
221
2
—
—
—
2
—
402
—
—
—
402
1,090
440
—
—
—
440
—
—
—
—
—
—
371| |---|---| ||844
—
—
—
844
1,682
—
—
—
—
—
371
1,522
—
—
—
1,522
640
—
—
—
—
—
221
4,350
—
—
—
4,350
75,841
13,676
—
—
—
13,676
—
35,710
—
—
—
35,710
420
—
—
—
—
—
(3,834)
—
—
—
—
—
(25,421)
—
—
—
—
—
15
—
—
—
—
—
7,480
6,358
—
—
—
6,358
5,896
2,420
—
—
—
2,420
2,983
—
—
—
—
—
1,547
—
—
—
—
—
608
—
—
—
—
—
156
—
—
—
—
—
(335)
600
—
—
—
600
187
15,492
—
—
—
15,492
(8,151)
—
—
—
—
—
8,151
12,122
—
—
—
12,122
11,575
—
—
—
—
—
20
—
—
—
—
—
723
—
—
—
—
—
71| _Page 23_ |2315 - IT and Licenses - Inactive
2320 - Organ / piano tuning
2330 - Church maintenance -
Inactive
2330 - Church maintenance
2331 - Cleaning
2332 - Purchase of Cruet - Inactive
2340 - Upkeep of services - Inactive
2340 - Upkeep of services
2350 - Upkeep of churchyard
2360 - Administration
2361 - Subscriptions - Inactive
2362 - Postage - Inactive
2364 - Photocopying - Inactive
2366 - Stationery - Inactive
2367 - Bank charges - Inactive
2370 - Visiting speakers / locums
2401 - Church running - electric
2410 - Church running - gas
2420 - Church running - water
2440 - Church running - heating and
lighting
2560 - Hall running - maintenance
2580 - Hall running - water
2601 - Governance costs
examination/audit fee -
2701 - Church major repairs -
structure
2710 - Church major repairs -
installation
Total|—
—
—
—
—
115
839
—
224
—
1,064
1,212
—
—
—
—
—
(1,000)
7,373
—
270
—
7,643
4,786
234
—
—
—
234
121
—
—
—
—
—
37
—
—
—
—
—
(500)
2,178
—
—
—
2,178
1,796
638
—
—
—
638
528
1,955
—
—
—
1,955
862
—
—
—
—
—
380
—
—
—
—
—
70
—
—
—
—
—
1,064
—
—
—
—
—
701
—
—
—
—
—
216
280
—
—
—
280
—
3,312
—
—
—
3,312
3,669
8,372
—
—
—
8,372
4,642
884
—
—
—
884
773
2,499
—
—
—
2,499
3,208
1,540
—
346
—
1,886
1,912
—
—
112
—
112
—
—
—
—
—
—
1,200
19,218
—
—
—
19,218
35,774
18,408
—
12,083
—
30,491
770| |---|---| ||159,991
—
13,036
—
173,027
141,514| |**EXPENDITURE TOTAL**|160,835
—
13,036
—
173,872
143,197| ||| |**GRAND TOTAL**|20,060
—
(6,051)
—
14,008
87,331| _Page 24_ ## **Fund movement by type 2023** |**Opening**|**Incoming**
**Outgoing**
**Transfers Gains/losses**
**Closing**| |---|---| |**Bells STJ - Bell Tower St John**
Restricted
**Sub-total for Bells STJ**
**BellsSTA - Bells St Augustine**
Restricted
**Sub-total for BellsSTA**
**Chancel ST - Chancel St Augustine**
Restricted
**Sub-total for Chancel ST**
**Change roo - Changing Room**
Restricted
**Sub-total for Change roo**
**Church Hal - Church Hall St Augus**
Restricted
**Sub-total for Church Hal**
**Churches T - Churches Together**
Restricted
**Sub-total for Churches T**
**Family wor - Family Worker Projec**
Restricted
**Sub-total for Family wor**
**FirstAid - First Aid Course**
Designated
**Sub-total for FirstAid**
**Francis Me - R Francis Memorial**
Restricted
**Sub-total for Francis Me**
**General - General fund**
Unrestricted
**Sub-total for General**
**Hall Light - Church Hall Lighting**
Restricted
**Sub-total for Hall Light**
**Handrails - Handrails - Restrict**
Restricted
**Sub-total for Handrails**
**Hopkins ST - Sarah Hopkins Charit**
Restricted
**Sub-total for Hopkins ST**|247
—
—
—
—
247| ||**247**
**—**
**—**
**—**
**—**
**247**
2,840
85
270
—
—
2,656| ||**2,840**
**85**
**270**
**—**
**—**
**2,656**
3,828
674
—
—
—
4,503| ||**3,828**
**674**
**—**
**—**
**—**
**4,503**
120
—
—
—
—
120| ||**120**
**—**
**—**
**—**
**—**
**120**
395
4,287
458
—
—
4,224| ||**395**
**4,287**
**458**
**—**
**—**
**4,224**
96
—
—
—
—
96| ||**96**
**—**
**—**
**—**
**—**
**96**
2,035
—
—
—
—
2,035| ||**2,035**
**—**
**—**
**—**
**—**
**2,035**
(63)
—
—
63
—
—| ||**(63)**
**—**
**—**
**63**
**—**
**—**
1,390
—
—
—
—
1,390| ||**1,390**
**—**
**—**
**—**
**—**
**1,390**
(12,723)
180,895
160,835
(8,290)
(1,506)
(6,435)| ||**(12,723)**
**180,895**
**160,835**
**(8,290)**
**(1,506)**
**(6,435)**
1,590
—
—
—
—
1,590| ||**1,590**
**—**
**—**
**—**
**—**
**1,590**
310
570
—
—
—
880| ||**310**
**570**
**—**
**—**
**—**
**880**
1,168
—
—
—
—
1,168| ||**1,168**
**—**
**—**
**—**
**—**
**1,168**| **IDBRER011 - IDS - 72 MAIN ROAD** _Page 25_ |Restricted
**Sub-total for IDBRER011**
**IDRUGE011 - IDS - 20 CHURCH STRE**
Restricted
**Sub-total for IDRUGE011**
**IDRUGE012 - IDS - 14 PEAKES ROAD**
Restricted
**Sub-total for IDRUGE012**
**Kitchen - Kitchen Refurbishmen**
Restricted
**Sub-total for Kitchen**
**Maintenanc - Church Maintenance S**
Restricted
Restricted
**Sub-total for Maintenanc**
**Mental Hea - Mental Health Suppor**
Restricted
**Sub-total for Mental Hea**
**Mission - Outreach & Mission**
Designated
**Sub-total for Mission**
**MondayClub - Holy Spirit Monday C**
Restricted
**Sub-total for MondayClub**
**Organ STA - Organ St Augustine**
Restricted
**Sub-total for Organ STA**
**Organ STM - Organ St Michael**
Restricted
**Sub-total for Organ STM**
**Overseas m - Overseas Mission Pro**
Restricted
**Sub-total for Overseas m**
**Refurb STA - Refurbishment St Aug**
Restricted
**Sub-total for Refurb STA**
**Restoratio - Restoration St Micha**
Restricted
**Sub-total for Restoratio**
**SHOPKINS - CHURCH OF HOLY SPIRI**
Restricted
**Sub-total for SHOPKINS**|2,807
—
—
—
—
2,807| |---|---| ||**2,807**
**—**
**—**
**—**
**—**
**2,807**
1,531
—
—
—
—
1,531| ||**1,531**
**—**
**—**
**—**
**—**
**1,531**
2,565
—
—
—
—
2,565| ||**2,565**
**—**
**—**
**—**
**—**
**2,565**
250
—
—
—
—
250| ||**250**
**—**
**—**
**—**
**—**
**250**
330
—
—
—
—
330
170
—
—
—
—
170| ||**500**
**—**
**—**
**—**
**—**
**500**
3,812
—
—
—
—
3,812| ||**3,812**
**—**
**—**
**—**
**—**
**3,812**
120
—
—
—
—
120| ||**120**
**—**
**—**
**—**
**—**
**120**
(25)
—
—
25
—
—| ||**(25)**
**—**
**—**
**25**
**—**
**—**
5,625
93
—
—
—
5,718| ||**5,625**
**93**
**—**
**—**
**—**
**5,718**
70
—
224
154
—
—| ||**70**
**—**
**224**
**154**
**—**
**—**
268
—
—
—
—
268| ||**268**
**—**
**—**
**—**
**—**
**268**
109,358
701
12,083
—
—
97,976| ||**109,358**
**701**
**12,083**
**—**
**—**
**97,976**
1,849
554
—
7,876
—
10,280| ||**1,849**
**554**
**—**
**7,876**
**—**
**10,280**
131
—
—
—
—
131| ||**131**
**—**
**—**
**—**
**—**
**131**| _Page 26_ |**Simpson - Rebecca Simpson Char**
Restricted
**Sub-total for Simpson**
**Welcome - Places Of Welcome**
Restricted
**Sub-total for Welcome**
**ZPension - Pension reserves**
Restricted
**Sub-total for ZPension**
**Grand total**|14,406
—
—
—
—
14,406| |---|---| ||**14,406**
**—**
**—**
**—**
**—**
**14,406**
(188)
17
—
170
—
—| ||**(188)**
**17**
**—**
**170**
**—**
**—**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**| ||**144,316**
**187,881**
**173,872**
**—**
**(1,506)**
**152,843**| ## **Fund movement by type 2022** ||**Opening**
**Incoming**
**Outgoing**
**Transfers**
**Gain/Loss**
**Closing**| |---|---| |**BELL - ST JOHN - BELL TOWER**
Restricted
**Sub-total for BELL**
**BELLSSTA - ST AUGUSTINE - BELLR**
Restricted
**Sub-total for BELLSSTA**
**Baby bear - Baby Bear Project**
Restricted
**Sub-total for Baby bear**
**CHANCELSTA - ST AUGUSTINE - OLD C**
Restricted
**Sub-total for CHANCELSTA**
**CHNG RM - Changing Room**
Restricted
**Sub-total for CHNG RM**
**ChTog - CHURCHES TOGETHER**
Restricted
**Sub-total for ChTog**
**Cruet - Cruet**
Restricted
**Sub-total for Cruet**
**FIRSTAID - First Aid Course**
Designated
**Sub-total for FIRSTAID**
**FUT GEN - Future Generations**
Restricted
**Sub-total for FUT GEN**|247
—
—
—
—
247| ||**247**
**—**
**—**
**—**
**—**
**247**
2,805
18
—
—
—
2,823| ||**2,805**
**18**
**—**
**—**
**—**
**2,823**
—
33
33
—
—
—| ||**—**
**33**
**33**
**—**
**—**
**—**
3,800
—
—
—
—
3,800| ||**3,800**
**—**
**—**
**—**
**—**
**3,800**
120
—
—
—
—
120| ||**120**
**—**
**—**
**—**
**—**
**120**
96
—
—
—
—
96| ||**96**
**—**
**—**
**—**
**—**
**96**
—
40
37
—
—
3| ||**—**
**40**
**37**
**—**
**—**
**3**
(63)
—
—
—
—
(63)| ||**(63)**
**—**
**—**
**—**
**—**
**(63)**
50
—
—
—
—
50| ||**50**
**—**
**—**
**—**
**—**
**50**| **FWP - FAMILY WORKER PROJEC** _Page 27_ |Restricted
**Sub-total for FWP**
**General - General fund**
Unrestricted
**Sub-total for General**
**HALL LIGHT - ST AUGUSTINE CHURCH**
Restricted
**Sub-total for HALL LIGHT**
**HALLSTAUG - ST AUGUSTINE - CHURC**
Restricted
**Sub-total for HALLSTAUG**
**HANDRAILS - Handrails - Restrict**
Restricted
**Sub-total for HANDRAILS**
**HSChurchMt - CHURCH OF HOLY SPIRI**
Restricted
**Sub-total for HSChurchMt**
**IDBRER011 - IDS - 72 MAIN ROAD**
Restricted
**Sub-total for IDBRER011**
**IDRUGE011 - IDS - 20 CHURCH STRE**
Restricted
**Sub-total for IDRUGE011**
**IDRUGE012 - IDS - 14 PEAKES ROAD**
Restricted
**Sub-total for IDRUGE012**
**Kitchen - Kitchen Refurbishmen**
Restricted
**Sub-total for Kitchen**
**MENTALHEAL - MENTAL HEALTH SUPPOR**
Restricted
**Sub-total for MENTALHEAL**
**MONDAYCLUB - CHURCH OF HOLY SPIRI**
Restricted
**Sub-total for MONDAYCLUB**
**ORGANSTA - ST AUGUSTINE - ORGAN**
Restricted
**Sub-total for ORGANSTA**
**ORGANSTM - ST MICHAEL - ORGAN**
Restricted
**Sub-total for ORGANSTM**
**OUTREACHMI - Outreach & Mission**|3,900
—
—
—
—
3,900| |---|---| ||**3,900**
**—**
**—**
**—**
**—**
**3,900**
(25,155)
137,707
119,553
—
—
(7,001)| ||**(25,155)**
**137,707**
**119,553**
**—**
**—**
**(7,001)**
1,590
—
—
—
—
1,590| ||**1,590**
**—**
**—**
**—**
**—**
**1,590**
390
3
—
—
—
393| ||**390**
**3**
**—**
**—**
**—**
**393**
310
—
—
—
—
310| ||**310**
**—**
**—**
**—**
**—**
**310**
170
—
—
—
—
170| ||**170**
**—**
**—**
**—**
**—**
**170**
2,807
—
—
—
—
2,807| ||**2,807**
**—**
**—**
**—**
**—**
**2,807**
1,531
—
—
—
—
1,531| ||**1,531**
**—**
**—**
**—**
**—**
**1,531**
2,566
—
—
—
—
2,566| ||**2,566**
**—**
**—**
**—**
**—**
**2,566**
—
250
—
—
—
250| ||**—**
**250**
**—**
**—**
**—**
**250**
3,762
50
—
—
—
3,812| ||**3,762**
**50**
**—**
**—**
**—**
**3,812**
20
—
45
—
—
(25)| ||**20**
**—**
**45**
**—**
**—**
**(25)**
5,562
32
—
—
—
5,595| ||**5,562**
**32**
**—**
**—**
**—**
**5,595**
70
—
—
—
—
70| ||**70**
**—**
**—**
**—**
**—**
**70**| _Page 28_ |Designated
**Sub-total for OUTREACHMI**
**OVERSEASMP - OVERSEAS MISSION PRO**
Restricted
**Sub-total for OVERSEASMP**
**PWEEKEND - PARISH WEEKEND**
Restricted
**Sub-total for PWEEKEND**
**REFURBSTA - ST AUGUSTINE - REFUR**
Restricted
**Sub-total for REFURBSTA**
**RF MEM - RFrancis Memorial**
Restricted
**Sub-total for RF MEM**
**RSIMPSON - ST MICHAEL - REBECCA**
Restricted
**Sub-total for RSIMPSON**
**Restoratio - Restoration Fund**
Restricted
**Sub-total for Restoratio**
**SHOPKINS - CHURCH OF HOLY SPIRI**
Restricted
**Sub-total for SHOPKINS**
**SHPOKINSSM - ST MICHAEL - SARAH H**
Restricted
**Sub-total for SHPOKINSSM**
**SJChurchMt - ST JOHN - CHURCH MAI**
Restricted
**Sub-total for SJChurchMt**
**St Michael - St Michael - Church**
Restricted
**Sub-total for St Michael**
**Welcome - Places Of Welcome**
Restricted
**Sub-total for Welcome**
**ZPension - Pension reserves**
Restricted
**Sub-total for ZPension**
**Grand total**|120
—
—
—
—
120| |---|---| ||**120**
**—**
**—**
**—**
**—**
**120**
268
—
—
—
—
268| ||**268**
**—**
**—**
**—**
**—**
**268**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
34,069
110,252
35,418
—
—
108,903| ||**34,069**
**110,252**
**35,418**
**—**
**—**
**108,903**
1,390
—
—
—
—
1,390| ||**1,390**
**—**
**—**
**—**
**—**
**1,390**
14,406
—
—
—
—
14,406| ||**14,406**
**—**
**—**
**—**
**—**
**14,406**
—
1,612
—
—
—
1,612| ||**—**
**1,612**
**—**
**—**
**—**
**1,612**
131
—
—
—
—
131| ||**131**
**—**
**—**
**—**
**—**
**131**
1,168
—
—
—
—
1,168| ||**1,168**
**—**
**—**
**—**
**—**
**1,168**
331
—
—
—
—
331| ||**331**
**—**
**—**
**—**
**—**
**331**
20
—
—
—
—
20| ||**20**
**—**
**—**
**—**
**—**
**20**
—
46
234
—
—
(188)| ||**—**
**46**
**234**
**—**
**—**
**(188)**
217
—
—
—
—
217| ||**217**
**—**
**—**
**—**
**—**
**217**| ||**56,698**
**250,043**
**155,320**
**—**
**—**
**151,421**| _Page 29_ ## **Allocation of Support Costs** Support costs comprise Trustee Training and Governance Costs etc. Due to the nature of the financial activities of the PCC, these would be allocated across Charitable Expenditure which comprises the majority of its expenditure and as such are automatically charged there. ## **Staff Costs** ||**2023**|**2022**| |---|---|---| |||| |Wages & Salaries|15,061|£ 14,430| |Social Securitycosts|71|0| |Average no of employees|4|4| |||| During the year the PCC employed a secretary and cleaner/caretakers at their various churches (all part-time) and not all payments were large enough to attract social security costs. There were no employee benefits to key management personnel in the previous or current year. The PCC use the National Employment Savings Trust [Nest] via the Diocesan Payroll Scheme, for its pension payments £37 [£0.00 2022] ## **Trustees’ Remuneration & Expenses** 2 Trustees have been reimbursed £582 [2022 £2,157] for travel and phone expenses incurred during the year. ## **Related Parties** No other expenses were paid to any other PCC member, persons closely connected to them or related parties. Donations from 17 related parties (PCC members) totalled £11,270 [2022 £9,637] _Page 30_ ## **Analysis of Transfer between Funds - 2023** |**Debit**|**Credit**|**Description**|**Fund**|**Fund Type **| |---|---|---|---|---| |-|5,729.48|Tfr from 2295168 to 24775560 General to Restoration
StM|General|Unr| |-|1,178.45|Tfr from 22925168 to 24775560 General to
restoration StM|General|Unr| |-|969|447 Tfr from 22925168 to 24775560 General to
restoration StM|General|Unr| |154.95|-|Tfr from General to Organ to bring to nil KB tidy up
StM|Organ STM|Res| |-|154.95|Tfr from General to Organ to bring to nil KB tidy up
StM|General|Unr| |5,729.48|-|Tfr from 2295168 to 24775560 General to Restoration
StM|Restoration STM|Res| |1,178.45|-|Tfr from 22925168 to 24775560 General to
restoration StM|Restoration STM|Res| |969|-|447 Tfr from 22925168 to 24775560 General to
restoration StM|Restoration STM|Res| |63|-|Tfr from General to First Aid to bring to nil KB tidy up
HS|FirstAid|Des| |170.51|-|Tfr from General to Welcome to bring to nil KB tidy up
HS|Welcome|Res| |-|25|Tfr from General to Monday club to bring to nil KB
tidyupHS|General|Unr| |-|170.51|Tfr from General to Welcome to bring to nil KB tidy up
HS|General|Unr| |25|-|Tfr from General to Monday club to bring to nil KB
tidyupHS|MondayClub|Res| |-|63|Tfr from General to First Aid to bring to nil KB tidy up
HS|General|Unr| ## **Analysis of Transfer between Funds – 2022** |**Debit**|**Credit**|**Description**|**Fund**|**Fund Type **| |---|---|---|---|---| |-|217|Dec 21 raffle for Fabric Fund StM|ZPension|Res| |217|-|Dec 21 raffle for Fabric Fund StM|Restoration STM|Res| |-|2.53|Trnsfr from Cruet to Gen - closingbalance StM|Cruet|Res| |20|-|Trnsfr from Church Roof to Restoration Fund|Restoration STM|Res| |2.53|-|Trnsfr from Cruet to Gen - closingbalance StM|General|Unr| |-|20|Trnsfr from Church Roof to Restoration Fund StM|St Michael - church roof|Res| |-|50|Trnsfr from Fut Gen to General fund HS|FUT GEN|Res| |50|-|Trnsfr from Fut Gen to General fund HS|General|Unr| _Page 31_ ## **Fixed Assets** ## a. Tangible Fixed Assets ||**Freehold**
**Buildings**
**(Church Hall)**
**£**||**Total**
**£**| |---|---|---|---| |**Cost or Valuation**|||| |As at 1stJan|52,918||52,918| |Additions in theyear|||| |Disposal in theyear|||| |Revaluation(if any)|-1,506||-1,506| |**Value at 31st Dec**|51,412||51,412| ||||| |**Accumulated Depreciation**|||| |As at 1stJan|||| |Charge for theyear|||| |Disposals|||| |**Value at 31st Dec**|--||--| ||||| |Net Book Value at 1stJan
2022|51,412||51,412| |**Net Book Value at 31st Dec**
**2022**|**51,412**||**51,412**| Under FRS 102, land and buildings need not be depreciated where their residual value (based on the price currently obtainable on disposal) is the same as or higher than their initial/historical cost value. The Freehold land and buildings are The Parish Church Centre. The Church Centre is revalued at 31 December annually using Nationwide house price calculator referred to on page 17. ## b) Fixed Asset Investments The PCC of Brereton and Rugeley do not hold any Fixed Asset Investments ## **Current Assets** ## Debtors ||**2023**
**£**|**2022**
**£**| |---|---|---| |||| |Gift aid recoverable|_|5,620| |Prepayments and accrued
income|_|_| |Other debtors|1,834|20| |||| |**Total**|**1,834**|**5,640**| _Page 32_ ## **Liabilities** Amounts falling due in one year: ||**2023**
**£**|**2022**
**£**| |---|---|---| |||| |Accruals|-|-| |Diocesanparish share|46,812|116,889| |Diocesan Fees 2014-2018|5,500|5,500| |Other creditors(agency)*|2,472|9,906| |**Total**|**54,784**|**132,295**| ***** _**Agency shown in the accounts as £2,472 liabilities - £1,834 debtor = £638**_ ## **Summary of Assets by Fund 2023** ||**Unrestricted**|**Restricted**|**Endowment**|**2023**|**2022**| |---|---|---|---|---|---| |**Unrestricted**|||||| |General fund|(6,435)|—|—|(6,435)|(12,723)| |**Designated**|||||| |First Aid Course|—|—|—|—|(63)| |Outreach & Mission|120|—|—|120|120| |**Restricted**|||||| |Bell Tower St John|—|247|—|247|247| |Bells St Augustine|—|2,656|—|2,656|2,840| |CHURCH OF HOLY SPIRIT - SARAH HOPKINS|—|131|—|131|131| |Chancel St Augustine|—|4,503|—|4,503|3,828| |Changing Room|—|120|—|120|120| |Church Hall Lighting St Augustine|—|1,590|—|1,590|1,590| |Church Hall St Augustine|—|4,224|—|4,224|395| |Church Maintenance St John|—|330|—|330|330| |Churches Together|—|96|—|96|96| |Family Worker Project|—|2,035|—|2,035|2,035| |Handrails - Restricted|—|880|—|880|310| |Holy Spirit Church Maintenance|—|170|—|170|170| |Holy Spirit Monday Club|—|—|—|—|(25)| |IDS - 14 PEAKES ROAD|—|2,565|—|2,565|2,565| |IDS - 20 CHURCH STREET|—|1,531|—|1,531|1,531| |IDS - 72 MAIN ROAD|—|2,807|—|2,807|2,807| |Kitchen Refurbishment|—|250|—|250|250| |Mental Health Support|—|3,812|—|3,812|3,812| |Organ St Augustine|—|5,718|—|5,718|5,625| |Organ St Michael|—|—|—|—|70| |Overseas Mission Projects|—|268|—|268|268| |Places Of Welcome|—|—|—|—|(188)| |R Francis Memorial|—|1,390|—|1,390|1,390| |Rebecca Simpson Charity|—|14,406|—|14,406|14,406| |Refurbishment St Augustine|—|97,976|—|97,976|109,358| |Restoration St Michael|—|10,280|—|10,280|1,849| |Sarah Hopkins Charity|—|1,168|—|1,168|1,168| |**Total**|**(6,315)**|**159,153**|**—**|**152,838**|**144,312**| _Page 33_ ## **Summary of Assets by Fund 2022** ||**Unrestricted**|**Designated**|**Restricted**|**2022**|**2021**| |---|---|---|---|---|---| |**Unrestricted**|||||| |General fund|(7,001)|—|—|(7,001)|(25,155)| |**Designated**|||||| |First Aid Course|—|(63)|—|(63)|(63)| |Outreach & Mission|—|120|—|120|120| |**Restricted**|||||| |CHURCH OF HOLY SPIRIT - CHURCH|—|—|170|170|170| |MAINTENANCE|||||| |CHURCH OF HOLY SPIRIT - MONDAY|—|—|(25)|(25)|20| |CLUB|||||| |CHURCH OF HOLY SPIRIT - SARAH|—|—|131|131|131| |HOPKINS|||||| |CHURCHES TOGETHER|—|—|96|96|96| |Changing Room|—|—|120|120|120| |Cruet|—|—|3|3|—| |FAMILY WORKER PROJECT|—|—|3,900|3,900|3,900| |Future Generations|—|—|50|50|50| |Handrails - Restricted|—|—|310|310|310| |IDS - 14 PEAKES ROAD|—|—|2,566|2,566|2,566| |IDS - 20 CHURCH STREET|—|—|1,531|1,531|1,531| |IDS - 72 MAIN ROAD|—|—|2,807|2,807|2,807| |Kitchen Refurbishment|—|—|250|250|—| |MENTAL HEALTH SUPPORT|—|—|3,812|3,812|3,762| |OVERSEAS MISSION PROJECTS|—|—|268|268|268| |Pension reserves|—|—|217|217|217| |Places Of Welcome|—|—|(188)|(188)|—| |RFrancis Memorial|—|—|1,390|1,390|1,390| |Restoration Fund|—|—|1,612|1,612|—| |ST AUGUSTINE - BELLRINGERS|—|—|2,823|2,823|2,805| |ST AUGUSTINE - CHURCH HALL|—|—|393|393|390| |ST AUGUSTINE - OLD CHANCEL|—|—|3,800|3,800|3,800| |ST AUGUSTINE - ORGAN|—|—|5,595|5,595|5,562| |ST AUGUSTINE - REFURBISHMENT|—|—|108,903|108,903|34,069| |ST AUGUSTINE CHURCH HALL LIGHTING|—|—|1,590|1,590|1,590| |ST JOHN - BELL TOWER|—|—|247|247|247| |ST JOHN - CHURCH MAINTENANCE|—|—|331|331|331| |ST MICHAEL - ORGAN|—|—|70|70|70| |ST MICHAEL - REBECCA SIMPSON|—|—|14,406|14,406|14,406| |CHARITY|||||| |ST MICHAEL - SARAH HOPKINS|—|—|1,168|1,168|1,168| |St Michael - Church Roof|—|—|20|20|20| |**Total**|**(7,001)**|**57**|**158,366**|**151,422**|**56,698**| _Page 34_ ## **The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2023** ## **Statement of Financial Activities 2022** ||**Unrestricted Designated**
**Restricted Endowment**
**Total**
**Prior year**
**funds**
**funds**
**funds**
**funds**
**funds**
**total funds**| |---|---| ||**Unrestricted**
**Designated**
**Restricted**
**Endowment**
**2022**
**2021**| |**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
**Total income**
**Expenditure on:**
Raising funds
Expenditure on charitable activities
**Total expenditure**
**Net income / (expenditure) resources**
**before transfer**
**Other recognised gains / losses**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|98,598
—
111,888
—
210,486
125,555
11,274
—
—
—
11,274
13,915
8,562
—
—
—
8,562
2,792
2
—
448
—
450
15
19,271
—
—
—
19,271
10,076| ||**137,707**
**—**
**112,335**
**—**
**250,043**
**152,354**
1,683
—
—
—
1,683
1,676
117,870
—
35,766
—
153,637
178,839| ||**119,553**
**—**
**35,766**
**—**
**155,320**
**180,515**| ||**18,154**
**—**
**76,569**
**—**
**94,723**
**(28,162)**| ||**18,154**
**—**
**76,569**
**—**
**94,723**
**(28,162)**| ||**(25,155)**
**57**
**81,796**
**—**
**56,698**
**84,860**| ||**(7,001)**
**57**
**158,365**
**—**
**151,421**
**56,698**| _Page 35_