## **ALL SAINTS’ CHURCH, BRENCHLEY** 

## **ANNUAL REPORT** 

# **AND** 

## **FINANCIAL STATEMENTS** 

## **OF THE** 

# **PAROCHIAL CHURCH COUNCIL For the year ended 31 December 2022** 

## **Incumbent:** 

The Revd Campbell Paget The Vicarage 8 Broad Oak Brenchley Kent TN12 7NN 

## **Independent Examiner:** 

Mrs Geraldine Hughes Diocese of Rochester St Nicholas Church Boley Hill Rochester Kent ME1 1SL 



## **ALL SAINTS’ CHURCH, BRENCHLEY ANNUAL REPORT AND ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2022** 

## **Administrative information** 

All Saints’ Church is situated in The High Street, Brenchley. It is part of the Paddock Wood area Deanery and the Diocese of Rochester, within the Church of England. The correspondence address is The Vicarage, 8 Broad Oak, Brenchley, Kent TN12 7NN. 

The Parochial Church Council (PCC) of All Saints’ is a charity registered with the Charity Commission (No: 1130911). 

## **Structure, governance and management** 

The function and purpose of the PCC is outlined in the Parochial Church Councils (Powers) Measure 1956. 

The method of appointment of PCC members is set out in the Church Representation Rules 2020. All Church attendees are encouraged to register on the Electoral Roll and are then eligible to stand for election to the PCC. 

## **Objectives and Activities** 

The PCC of All Saints’ Brenchley has the responsibility of co-operating with the incumbent, the Revd Richard Campbell Paget, to promote in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has responsibilities for maintenance of the church building and churchyard. It is committed to enabling as many people as possible, in all age groups, to worship at All Saints’. It maintains an overview of worship to ensure provision of a range of church services to suit different tastes of worship, with an overall aim to adhere strictly to the message of the Gospel. All members of the congregation are encouraged to play a part in services and there is a rota for bible readers and leaders of intercessions. 

The main activities of All Saints’ PCC are the provision of church services, baptisms, weddings, funerals, youth and children’s work, and the teaching of adults by way of regular home groups throughout the year. A report on the various activities undertaken at All Saints’ is attached, each group or committee dealing with specific aspects of parish life. 

All PCC members are jointly responsible for deciding how their funds are to be spent and are made aware of the liabilities involved in their role. They are required to be DBS checked and to undertake regular Safeguarding training. 

## **PCC Membership** 

Members of the PCC are either ex-officio, elected or co-opted by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules 2020. During the year, the following served as PCC members: 

_Incumbent:_ The Revd Campbell Paget _Chairman_ 

_Wardens:_ Mr Peter Westley Mr Robin Brooks 

_Representatives on the Deanery Synod:_ 

Mr John Garthwaite Miss Cherie Sargent 

_Elected members:_ 

Mrs Penelope Lowe (elected 2022) Mr Duncan Norman (elected 2022) Mr Nicholas Woodcock (re-elected 2022) Mr Stephen Edler (elected 2021) Mrs Angela Boobbyer (re-elected 2020 Mrs Diana Brooks (re-elected 2020) Mrs Thelma Cunningham (re-elected 2020) Mrs Sarah Thorpe (re-elected 2020) _Secretary_ Sir Robert Akenhead (elected 2020) Miss Karen Maier (elected 2020) Mr Samuel Smithson (elected 2020) Mrs Julie Humphries _Treasurer_ 

## **PCC Committees** 

The PCC operates as a body, meeting whenever considered necessary up to 10 times a year (usually excluding August and December) and through certain committees which may or may not co-opt members of the congregation and others to fulfil their tasks. 



## _Standing Committee:_ 

This is the only committee required by law. It consists of the Incumbent, Churchwardens, Treasurer and Secretary. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. _Churchyard Committee_ 

This attends to all matters relating to the maintenance and preservation of the churchyard. _Other Committees_ 

These attend to various other aspects of the life of the church on an ad hoc basis. 

## **Achievements and Performance** 

## _**Church attendance**_ 

At 31[st] December there were 146 parishioners on the Church Electoral Roll, 48 of whom were not resident within the parish. Since the 2022 APCM, 1 name has been removed and 6 names added. In terms of attendance, modern social developments and Covid have had their effect on Sunday attendance, but over 200 men, women and children attend our varied diet of services of worship at least once a month, of whom a significant number attend more often. Some 70 of these live within walking distance of the church and a further 30 also live in the parish. 

This last year saw the gradual return to some sort of normality following large-scale vaccination against Covid, but with certain restrictions and measures in operation during services in the church. Streaming was still much appreciated especially by the ‘shielding’ and isolating, and also attracted new people. The baby and toddler service met throughout the year. The church building remained open and was greatly appreciated by many in the village. 

## _**Review of the year**_ 

In addition to a short meeting following the APCM to appoint officers, the full PCC met 6 times during 2022, with an average level of attendance of 52%. PCC meetings were held once again in person (socially-distanced where possible) inside the church. Where Committees met between meetings, minutes of their deliberations were received by the full PCC and discussed where necessary. Copies of the Minutes of each PCC meeting may be found in a folder on the Black Tomb by the North door . Members of the church family are warmly encouraged to keep abreast of these and to make their views known to either the Vicar or the Churchwardens. 

The teaching of the Christian faith in its biblically orthodox form with its insights and challenges to contemporary personal, moral, and social issues continues to be a priority in the life of the church. Without such teaching at the heart of the life of the church, it is all too easy for churches to be distracted into private or corporate priorities that can serve to distract individuals or groups from the role and task of the Church given to us by Christ and his Apostles. 

The regular life of the church family which had been considerably interrupted and altered during the Covid pandemic, began to return to as normal an existence and pattern as safety and common sense directed. The church building remains in a very good state under the watchful eye of Peter Westley and aspects of the work identified in the last Quinquennial Inspection, which revealed that the church building is in a very good state of repair for a building of its great age, are being undertaken. 

We held two open-air services in July and September, Harvest Festival, Remembrance Sunday, and Christmas services were conducted with not too many restrictions and the Carols in the Churchyard for families once again proved very popular. After many years of faithful service, the Churchyard Committee was superseded by Moira Tunstall and Richard Beale taking a more pro-active role in its supervision and maintenance. 

By the end of 2022, Ruth Parnell completed 13 months here as Chaplain to our church school and Youth-worker. She has worked enthusiastically, tirelessly and successfully in her role and is widely respected. 

The Vicar, Churchwardens, and PCC have continued to explore a closer link with St. Luke, Matfield, but the actual shape of this cannot yet be determined (See the Churchwarden’s Report). 

We have continued to maintain our link with Saku and St. Lambertus Church in Estonia, and to support missionaries Father Kevin and Jen Cable, former members of our congregation, in Jaffa, Israel, from whom we receive regular updates. We donated half of the Christmas collection to Bishop Given’s Borehole Project in Kondoa and half locally to ‘Nourish’ food bank. 

Many Church members continue to participate in extra-Church charitable activities and take on different roles within the Church, which are too many to mention individually, but serve to maintain a welcoming church family. Our website is there to be used. Please use it! 

## _**Financial Review**_ 

2022 was a fairly steady year financially for the PCC. Income has overall increased while we continue to see an expenditure increase in line with this. 

Income on the **General Unrestricted Fund** was £121,637, against expenditure of £105,664. From the resulting Net Incoming Resources of £15,973, the PCC then made decisions regarding the need to set aside **Designated Funds** for various projects or purposes at the PCC’s discretion. As set out below, a total of £16,600 has been transferred to these Designated Funds at the end of 2022, leaving overall a reduction of £1,689 on the General Fund. Closing balance: £13,352. 



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## **All Saints' Church Brenchley** 

## **Report and Accounts** 

## **of the** 

## **Parochial Church Council** 

**Year Ended 31st December 2022** 

**Accrual Accounts using SORP 2015** 



**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

|||||||**TOTAL**|TOTAL|
|---|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|Endowment|**FUNDS**|FUNDS|
||Notes|Funds|Funds|Funds|Funds|**2022**|2021|
|||£|£|£||**£**|£|
|**Income and endowments**||||||||
|_Voluntary income_|2a|115,485||15,239||**130,724**|108,513|
|_Activities for generating funds_|2b||||||1,884|
|_Investment income_|2c|633|63|||**696**|1,941|
|_Church activities_|2d|5,519||||**5,519**|8,015|
|_Other incoming resources_|2e||||||16|
|||121,637|63|15,239||**136,939**|120,369|
|**Expenditure**||||||||
|_Church activities_|3a|105,569|10,474|18,723||**134,765**|135,513|
|_Raising funds_|3b|95||||**95**||
|_Other expenditure_|3c|||||||
|**Total expenditure**||105,664|10,474|18,723||**134,860**|135,513|
|**Net income/(expenditure) before investment gains**||15,973|(10,411)|(3,484)||**2,079**|(15,144)|
|Net gains on investments|||||(8,937)|**(8,937)**|9,501|
|**Net income/(expenditure)**||15,973|(10,411)|(3,484)|(8,937)|**(6,858)**|(5,643)|
|Transfers between funds||(17,660)|16,600|1,060||||
|**Net movement in funds**||(1,687)|6,189|(2,424)|(8,937)|**(6,858)**|(5,643)|
|Total funds brought forward at 1 January 2022||15,039|42,632|6,355|75,921|**139,947**|145,590|
|**Total funds carried forward at 31 December 2022**||13,352|48,821|3,931|66,984|**133,087**|139,946|



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## **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES FOR  COMPARATIVE PURPOSES** 

|||||||**TOTAL**|
|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|Endowment|**FUNDS**|
||Notes|Funds|Funds|Funds|Funds|**2021**|
|||£|£|£||**£**|
|**Income and endowments**|||||||
|_Voluntary income_|2a|91,524|0|16,989||**108,513**|
|_Activities for generating funds_|2b|0|0|1,884||**1,884**|
|_Investment income_|2c|612|14|1,315||**1,941**|
|_Church activities_|2d|5,615|0|2,400||**8,015**|
|_Other incoming resources_|2e|0|0|16||**16**|
|||97,751|14|22,604||**120,369**|
|**Expenditure**|||||||
|_Church activities_|3a|83,383|7,990|44,140||**135,513**|
|_Raising funds_|3b|0||||**0**|
|_Other expenditure_|3c||0|||**0**|
|**Total expenditure**||83,383|7,990|44,140|0|**135,513**|
|**Net income/(expenditure) before investment gains**||14,368|(7,976)|(21,536)||**(15,144)**|
|Net gains on investments|||||9,501|**9,501**|
|**Net income/(expenditure)**||14,368|(7,976)|(21,536)|9,501|**(5,643)**|
|Transfers between funds||(19,139)|19,139|||**0**|
|**Net movement in funds**||(4,771)|11,163|(21,536)|9,501|**(5,643)**|
|Total funds brought forward at 1 January 2021||19,810|31,469|27,891|66,420|**145,590**|
|**Total funds carried forward at 31 December 2021**||15,039|42,632|6,355|75,921|**139,946**|



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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **NOTES  TO  THE  FINANCIAL  STATEMENTS FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

## **1. Accounting policies** 

## **a Basis of preparation** 

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP (2015). 

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

## **b Funds** 

Funds held by the PCC are: 

_Unrestricted funds_ - general funds which can be used for PCC ordinary purposes 

_Designated funds_ - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects. 

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

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

## **c Incoming resources** 

All incoming resources are accounted for gross. 

## _**Voluntary income**_ 

_Collections_ are recognised when received. _Planned giving_ receivable is recognised only when received. _Income tax_ recoverable on Gift Aid donations is recognised when the income is recognised. _Grants and legacies_ are recognised when receipt by the PCC is probable. 

## _**Income from investments**_ 

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

## _**All other income**_ 

All other income is recognised when it is receivable. 

## _**Gains and losses on investments**_ 

Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation on 31 December. 

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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **NOTES  TO  THE  FINANCIAL  STATEMENTS (continued) FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

## **d** _**Expenditure and Liabilities**_ 

Resources expended are accounted for on an accruals basis and are accounted for gross. Liabilities are recognised as soon as there is a legal obligation and settlement is probable and quantifiable. 

## _**Grants**_ 

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

## _**Church Activities**_ 

The diocesan parish offer is accounted for when paid.  Any parish offer unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet. 

## **e Fixed Assets** 

## _**Tangible fixed assets**_ 

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. 

Movable church furnishing held by the Rector and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated.  They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 1 January 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 1 January 2006 have been capitalised in the accounts and depreciated over their useful economic life (see below). 

All expenditure on consecrated or beneficed buildings and individual items costing under £1000 are written off in the year they were incurred. 

## _**Depreciation**_ 

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives.  The rates generally applicable are: 

Fixtures and fittings 25% straight line Computer equipment 25% straight line 

No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair.  The useful economic life of these assets is so long and residual values so high that any depreciation would not be material.  These assets will be subject to annual impairment reviews.  Provision will be made if there has been any permanent diminution in value. 

## _**Investments**_ 

Investments are stated at market value at the balance sheet date. 

## **f Current Assets** 

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors less provision for amounts that may prove uncollectible. 

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank. 

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## **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **NOTES  TO  THE  FINANCIAL  STATEMENTS (continued) FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

|**2 Income from**<br>**a** _Voluntary income_<br>Gift Aid - Bank<br>Gift Aid - Envelopes<br>Other planned giving<br>Collections<br>Church boxes<br>One-off gift aid gifts<br>Donations and appeals<br>Charitable Giving Collections<br>Gift Aid - tax recoverable<br>Grants<br>Legacies<br>**b** _Activities for generating funds_<br>Fundraising - General<br>Fundraising - Churchyard<br>**c** _Investment income_<br>Endowment Income<br>Bank and building society interest<br>**d** _Income from Church Activities_<br>Fees from weddings, funerals etc<br>**e** _Other incoming resources_<br>Furlough Grants<br>Other incoming resources<br>**Total income**|Churchyard Restricted<br>Other<br>**TOTAL**<br>Churchyard Restricted<br>Other<br>TOTAL<br>Unrestricted Designated<br>Restricted<br>Mission<br>Restricted **FUNDS** Unrestricted Designated Restricted<br>Mission<br>Restricted<br>FUNDS<br>Funds<br>Funds<br>Fund<br>Fund<br>Funds<br>**2022**<br>Funds<br>Funds<br>Fund<br>Fund<br>Funds<br>2021<br>£<br>£<br>£<br>£<br>£<br>**£**<br>£<br>£<br>£<br>£<br>£<br>£<br>50,993<br>**50,993**<br>57,423<br>975<br>58,398<br>50<br>50<br>3,371<br>**3,371**<br>2,811<br>2,811<br>1,882<br>**1,882**<br>1,190<br>1,190<br>28,500<br>**28,500**<br>2,500<br>2,500<br>6,372<br>5,481<br>2,483<br>7,000<br>**21,336**<br>9,649<br>25<br>3,153<br>10,095<br>22,922<br>15,117<br>275<br>**15,392**<br>14,471<br>56<br>2,685<br>17,212<br>7,750<br>**7,750**<br>3,430<br>3,430<br>1,500<br>**1,500**|
|---|---|
||115,485<br>5,481<br>2,483<br>7,275<br>**130,724**<br>91,524<br>1,056<br>3,153<br>12,780<br>108,513|
||1,884<br>1,884|
||1,884<br>1,884|
||633<br>**633**<br>612<br>1,315<br>1,927<br>63<br>**63**<br>14<br>14|
||633<br>63<br>**696**<br>612<br>14<br>1,315<br>1,941|
||5,519<br>**5,519**<br>5,615<br>2,400<br>8,015|
||5,519<br>**5,519**<br>5,615<br>2,400<br>8,015|
||16<br>16|
||16<br>16|
|||
||121,637<br>63<br>5,481<br>2,483<br>7,275<br>**136,939**<br>97,751<br>14<br>6,671<br>3,153<br>12,780<br>120,369|



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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **NOTES  TO  THE  FINANCIAL  STATEMENTS (continued) FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

|**3 Resources expended**<br>**a** _Church Activities_<br>Missionary and charitable giving:<br>Ministry costs:<br>Diocesan Offer<br>Working expenses<br>Vicarage expenses<br>Youthworker Salary<br>Youthwork Expenses<br>Other ministry costs<br>Church running expenses<br>Utilities and cleaning<br>Insurance<br>Church maintenance<br>General repairs<br>Organ maintenance<br>Church major repairs<br>Upkeep of services<br>Music<br>Altar Supplies<br>Service Sheets<br>Other service costs<br>Upkeep of churchyard<br>Mowing<br>Gardening/General Mtnce<br>Tree/Hedge Cutting<br>Kerbstones<br>Path<br>Education and Training<br>**b** _Raising funds_<br>Stewardship costs<br>Fundraising costs<br>**c** _Other costs_<br>**Total resources expended**|Restricted<br>Restricted<br>Other<br>**TOTAL**<br>Restricted Restricted<br>Other<br>TOTAL<br>Unrestricted Designated Churchyard<br>Mission<br>Restricted<br>**FUNDS**<br>Unrestricted Designated Churchyard<br>Mission<br>Restricted FUNDS<br>Funds<br>Funds<br>Fund<br>Fund<br>Funds<br>**2022**<br>Funds<br>Funds<br>Fund<br>Fund<br>Funds<br>2021<br>£<br>£<br>£<br>£<br>£<br>**£**<br>£<br>£<br>£<br>£<br>£<br>£<br>20<br>3,000<br>2,483<br>6,616<br>**12,119**<br>314<br>2,250<br>3,153<br>5,560<br>11,277<br>52,408<br>**52,408**<br>51,226<br>51,226<br>7,480<br>**7,480**<br>8,108<br>8,108<br>4,571<br>**4,571**<br>5,467<br>5,467<br>16,194<br>**16,194**<br>2,736<br>2,736<br>1,081<br>**1,081**<br>700<br>700<br>9,167<br>**9,167**<br>5,383<br>5,383<br>4,808<br>**4,808**<br>4,634<br>4,634<br>6,614<br>2,820<br>**9,434**<br>1,428<br>5,610<br>7,038<br>1,022<br>**1,022**<br>1,048<br>1,048<br>7,474<br>**7,474**<br>5,740<br>20,625<br>26,365<br>1,130<br>**1,130**<br>1,257<br>1,257<br>126<br>**126**<br>96<br>96<br>593<br>**593**<br>602<br>602<br>355<br>**355**<br>235<br>235<br>3,312<br>**3,312**<br>3,168<br>3,168<br>102<br>**102**<br>814<br>814<br>1,760<br>**1,760**<br>1,270<br>3,500<br>4,770<br>80<br>**80**<br>440<br>440<br>1,550<br>**1,550**<br>151<br>151|
|---|---|
||105,569<br>10,474<br>6,804<br>2,483<br>9,436<br>**134,766**<br>83,383<br>7,990<br>5,692<br>3,153<br>35,295<br>135,513|
||95<br>**95**|
||95<br>**95**|
|||
|||
|||
||105,664<br>10,474<br>6,804<br>2,483<br>9,436<br>**134,861**<br>83,383<br>7,990<br>5,692<br>3,153<br>35,295<br>135,513|



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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **NOTES  TO  THE  FINANCIAL  STATEMENTS (continued) FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

## **4 Staff costs** 

|**a**<br>_Wages and salaries_|**2022**<br>2021<br>**£**<br>£<br>**17,653**<br>**3,621**|
|---|---|



The PCC employed a Youthworker, Organist and Cleaner and made PAYE deductions on their behalf. 

## **b** _Payments to PCC members and related parties_ 

No payments, apart from reimbursment of expenses, were made to any PCC member or related party. 

The total amount of monies donated to the PCC by PCC members during 2022 was £35,000 inc Gift Aid reclaimed, (2021 was £33,420 (incl. Gift Aid reclaimed). 

## **5 Tangible fixed assets** 

The PCC does not have any tangible fixed assets. 

## **6 Investments** 

|**Investments**||||
|---|---|---|---|
||Units|Valuation (p)|£|
|At 1st January 2022|3,242|23.42|75,921|
|Disposals at carrying value||||
|Purchases at cost||||
|Net gains and revaluation|||-8,937|
|**At 31st December 2022**|**3,242**|20.66|**66,984**|



The investment is held as units in a CBF Investment Fund. 

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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **NOTES  TO  THE  FINANCIAL  STATEMENTS (continued) FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

## **7 Debtors** 

|Income tax recoverable<br>Prepayments and accrued income<br>Other debtors<br>**8 Creditors: amounts falling due in one year**<br>Accruals for utilities and other costs<br>**Creditors: amounts falling due after more than one year**<br>Creditors|**2022**<br>2021<br>**£**<br>£<br>**-**<br>**-**<br>**8,020**<br>**-**|
|---|---|
||**8,020**|
||**2022**<br>2021<br>**£**<br>£<br>**4,510**<br>**528**|
||**4,510**<br>528|
||**2022**<br>2021<br>**£**<br>£<br>**-**<br>-|
||**-**<br>-|



## **9 Analysis of Net assets by fund** 

|Fixed assets for church use<br>Investment assets<br>Current assets<br>Current liabilities<br>Long term liabilities|Unrestricted<br>Designated<br>Restricted<br>Endowment<br>**Total Funds**<br>Total Funds<br>Funds<br>Funds<br>Funds<br>Funds<br>**2022**<br>2021<br>£<br>£<br>£<br>£<br>**£**<br>£<br>66,984<br>**66,984**<br>75,921<br>17,861<br>48,821<br>3,931<br>**70,613**<br>64,553<br>-4,510<br>**-4,510**<br>-528|
|---|---|
||**13,351**<br>**48,821**<br>**3,931**<br>**66,984**<br>**133,087**<br>139,946|



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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **NOTES  TO  THE  FINANCIAL  STATEMENTS (continued) FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

## **10 Statement of funds** 

|**Unrestricted Funds**<br>General Fund<br>**Designated Funds**<br>Church Repair Fund - Diocese<br>Church Repair Fund - PCC<br>Vicarage Redecoration Fund<br>Web Services Fund<br>Mission Partners Fund<br>Youthwork Fund<br>**Restricted Funds**<br>Churchyard Fund<br>Friends<br>Clock Fund<br>Mission Fund<br>Hardship fund<br>**Endowment Funds**<br>Brotherwood<br>Davidson-Hooker<br>Levett<br>**Total funds**|done<br>Transfers<br>At<br>Investment<br>between<br>**At**<br>1 Jan 2022<br>Income<br>Expenditure Gains/(losses)<br>funds<br>**31 Dec 2022**<br>£<br>£<br>£<br>£<br>£<br>**£**<br>15,039<br>121,637<br>-105,664<br>-17,660<br>**13,352**<br>8,432<br>63<br>0<br>1,600<br>**10,095**<br>2,700<br>0<br>-7,474<br>5,800<br>**1,026**<br>8,000<br>0<br>0<br>2,000<br>**10,000**<br>4,000<br>0<br>0<br>0<br>**4,000**<br>3,000<br>0<br>-3,000<br>3,000<br>**3,000**<br>16,500<br>0<br>0<br>4,200<br>**20,700**|
|---|---|
||42,632<br>63<br>-10,474<br>16,600<br>**48,821**|
||1,479<br>5,481<br>-6,804<br>0<br>**156**<br>4,321<br>2,275<br>-2,820<br>0<br>**3,776**<br>0<br>0<br>0<br>0<br>**0**<br>0<br>2,483<br>-2,483<br>0<br>**0**<br>555<br>5,000<br>-6,616<br>1,060<br>**-1**|
||6,355<br>15,239<br>-18,723<br>1,060<br>**3,931**|
||7,915<br>-931<br>0<br>**6,984**<br>40,326<br>-4,747<br>0<br>**35,579**<br>27,680<br>-3,258<br>0<br>**24,422**|
||75,921<br>0<br>0<br>-8,937<br>0<br>**66,984**|
|||
||139,947<br>136,939<br>-134,861<br>-8,937<br>0<br>**133,087**|



The restricted funds comprise: 

The Churchyard Fund can only be used on items specifically relating to the Churchyard. 

The Friends Fund has been set up for donations specifically for Church Maintenance projects. 

The Clock Fund is for monies donated towards the restortion of the Church clock. This project was carried out during 2021. 

The Mission Fund is created for donations made to the PCC, which will be passed on the Charities as chosen by the PCC. 

The Hardship Fund is used for monies donated for distribution to local causes at the discretion of the Vicar. 

The endowment funds comprise: 

Brotherwood (1941), 338 units in the CBF Investment Fund. Income can only be spent on the maintence of the Church and Churchyard. 

Davidson-Hooker (1959), 1,722 units in the CBF Investment Fund. Income can only be spent on the maintence of the Church and Churchyard. 

Levett (1970), 1,182 units in the CBF Investment Fund. Income can only be spent on the maintence of the Churchyard. 

Page 9 



**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY** 

## **NOTES  TO  THE  FINANCIAL  STATEMENTS (continued) FOR  THE  YEAR  ENDED  31  DECEMBER  2022** 

## **11 Donations made to Charitable Organiations** 

|*****<br>Church Mission Society<br>Christmas - Barnabas Fund<br>Christmas - Fegans<br>Christmas - Nourish<br>Christmas - The Tanzania Borehole<br>Project<br>Children's Society<br>Mayor's Charity Day<br>Poverty and Hope Appeal<br>Readycall<br>Royal British Legion<br>Others<br>Total|**2022**<br>**3,000**<br>**0**<br>**0**<br>**859**<br>**859**<br>**852**<br>**0**<br>**0**<br>**0**<br>**0**<br>**0**<br>**5,570**|**2021**<br>**2,250**<br>**726**<br>**726**<br>**726**<br>**0**<br>**744**<br>**58**<br>**100**<br>**130**<br>**200**<br>**56**|
|---|---|---|
|||5,716|



Page 10 



ende
min
All Sai
e 14th April 2023
I reFQrt to the PCC on my examirklticffi of the aco)unts d the PCC for the year enda 31st December
2022.
Rewnslbllltles and basls of report
A5 members of the PCC you are reswnslble for the preparaljon of the accounts In accordan￿ wlth
the Nulrements of the Att 2011 Cthe and the Church AccountSng R￿Ula￿on5 2006.
I reFQrt In respect of my examlnatton of the PCC accounts carrbj out under secuon 145 of the 2011
Act and In carrylng out my examlnatlon I have followed all tr* appluble Dlrectlons 9fven by the
Charfty Commlsshjn under sectlon 145(5Xb) of the Art, aThl also those found in Church guodano,
2017 edlt60n,
Independent examlnerfs statement
I have completed my examinatbn. I ¢￿nf1rrn that no matters have come to my attenuon In
connectlon wlth the examlnauon gmrvj me cauEe to belleve that In any materfal respett:
l. accountlng records were not kept respect of ￿ tharlty as requlrgj ty 5ectyon 130 of
the 2011 Act; or
2. the accounts do rKJt accord wlth tkthe records
3. the accounts do rM)t comply the applocable requI￿rnents cOn￿rnIng the fom
and content of accounts set out in the Charitks {Accounts and RekK)rts) Regulatlons
2¢XJ8 other than any requlrerrtht that the accounts gtve a 'twe and falr, vlew whlch
Is not a matter ConsIde￿ as part of an fjnd￿￿Ient examlnatlon.
I have no concern5 have come across no cthr mattets In cnnnecuon wlth the examlnatkjn to whlch
attentlon should be drawn In thls report In ijrder to enable a proper understsndlng of the accounts to te
rexhed.
Yours faIthful￿,
Mrs Gery Hughes
Bsc (Hons) ACMA
30 Green Lane
Paddc(k Wood
TN12 6BF
email: Gerry@h￿mall.cO.uk