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2022-12-31-accounts

Principal Objectives and Vision
The church's objectives are given in our vision statement.
A full copy can be obtained
from the church office, or our website
www. stbs.org.uk.
Our vision isthat we are:
'Followers ofJesus shoring the goodness of God with everyone"
Our values as a church are:
~ Generous -to be seen in the life ofthe church
~ Trusting God —involves relying on God
~ Thankful
~ Relational
~ Authentic —living out lives in relationship with each other.
Our vision isto become a mission church for the region, so that people are drawn mto faith through friendship
and outreach
with new Chdistians
being discipled and empowered
to share Jesus tothose around them. The vision for each year (which
begins in Septemberj
is summarised
as follows:
~ 2018/19: Share
~ 2019/20: Pioneer
~ 2020/21: Equip
~ 2021/22 Prayer, discipleship and advancing the kingdom
~ 2022/23 Followers ofJesus
Review ofdevelopment,
activities and achievements
Church developments,
activities and
achievements during 2022 are set out in the Annual Reports presented at the APCM and
available from the church office.These include the following statutory reports:
1 Deanery Synod Report
2 ElectoralRollReport
3 Fabric and Maintenance Report
4 Church Wardens Report
5 Vicar's Report

During 2022 the Church developed
and carried out a range ofactivities
and achievements, and achievements, subject to the COVID restrictions. subject to the COVID restrictions. subject to the COVID restrictions. These included:
1 Public services ofworship,
prayer and Holy Communion
at9am and 10:45am, or7pm, every Sunday.
2 Special services at Easter, Christmas
and other church festivals.
3 Occasional services for weddings,
funerals,
baptisms
and conflrmations.
4 Barnabas Beam —a mother &toddler group that met twice a week.
5 Activities for children and youth on Sunday and during the week.
6 Barnabas communities
and home groups that meet during
the week.
7 Midweek services for residents at Ditchbum
Place.
8 Midweek youth, student and young adult groups.
9 Weekly and monthly
prayer meetings.
10 Training
programmes
for Barnabas communities.
11 Congregational,
youth and student groups participating
in
New Wine summer Christian festivals
12 Weekends
away for youth and student
groups.
13 Alpha Course for those thinking
about becoming
Christians
and marriage and baptism courses.
14 Regular training
and practice for worship
bands and music
groups.
15 The Mill Road Winter Fair programme
ofactivities included
music groups and soft play, community activities and the giving out ofmince
pica.
16 Maintenance
ofthe fabric and external landscaping.
17 Provisions ofour building
facilities for regular community
activities, choirs, drama groups, birthing sessions, and one-off activities such as
parties, celebrations,
community
events and concerts.
Plans for future
Our plans for the future are to maintain
and grow our current activities
and to develop new activities in accordance with our vision statement
(see
above).

Financial Highlights Highlights Highlights
1 Income
Income for 2022 was E398,831(2021;6407,337).Excluding restricted funds, income for other activities was 6394,286(2021:6399,001).
2 Expenditure
Expenditure
for 2022, excluding
historical adjustments
was E407,822(2021:6392,976).When restricted fund expenditure is removed
expenditure
was E411,666(2021;6383,809).
3 Operating
surplus or deficit
The church General Fund had a deficit before revaluation
and historic
adjustments of614,107(2021:a surplus of615,189in 2021).
4 2022 General Fund Budget
ihe 2022 General
Fund budget was set at 6419,018at
the start ofthe year, and revised
in June 2022to6393,060.
5 Mission partners
grouP
Funds distributed
by the MPG were E21,926. Full details ofthe grants
awarded can be found in the notes tothe accounts.
6 Parish Share
In 2022 we paid parish share tothe Diocese of Ely ofE146,265(2021: E144,048).Parish share contributes to clergy stipanda and pensions
and Diocesan ministry
and administrative
costs. Padsh
Share for 2023 is expected to be E152,204.
7 Church R Hall Maintenance
and Quinquennial
In 2022 626929(2021:612387) was spent on general church maintenance and quinquennial related expenditure. AQuinquennial
survey was carried out in 2021and the development
budget for 2023
takes its recommendations
into account.
8 Staffing
In 2022 staffing costs decreased to6109,951from 6115,610in 2021.
9 Budgets
St Barnabas carries outa comprehensive
budgeting
process on an annual
basis in the 3rd and 4th quarter ofthe financial year, enabling
financial
prionties to be set in a whole church context.
This has been carried out in November 2022for2023.The 2023 budget has been
set at E409,850.
Legal and Administrative
Information
The acmunts have been prepared
on an accruals basis in compliance
with our agreed accounting policy and current accounting regulations (see
acmunting policy note).

Unrestricted Restdicted Total Total
Fuilds Funds Funds2022 Funds 2021
E 6 6 E
INCOME AND ENDOWMENTS FROM
Donations and Legacies
Charitable
activrties
Other trading activities
Investment
income
346,586
2,150
45,206
344
4,545 351,131
2,150
45,206
344
377,370
1,444
28,311
212
TOTAL INCOME 394,286 4,545 398,831 407,337
EXPENDITURE ON
Charitable
activities
411,338 5,565 416,903 392,976
TOTALEXPENDITURE 411,338 5,565 416,903 392976
NET INCOME/(EXPENDITURE)
AND NET MOVEMENT
IN FUNDS
( 17,052 ) ( 1,020) ( 18,072 ) 14,361
Transfers between funds ( 3) 3
OTHER RECOGNISED GAINS/(LOSSES)
uamsAiossesl
on revaiuaoon
ornxea assets a
investments ( 328 ) -( 328 ) 1,008
NET MOVEMENT
IN FUNDS
( 17,383 ) ( 1,017 ) ( 18,400 ) 15,369
Balances brought
forward at
1January 2022 735,608 2,638 738,246 722,877
BALANCES CARRIED FORWARD AT
31DECEMBER 2022 718,225 1621 719,846 738,246
NOTES TO THE FINANCIAL STATEMENTS
Forthe year ended 31December 2022
1 Legal Form 4reference Information
The Parochial
Church Council isa corporate body established
by the Church of England
and operates under the Parochial Church Powers
Measure 1956as currently
amended
and the Church Representation
Rules as currently
amended. The Church Wardens Measure 2011
is also applicable.
The Church
isa registered
charity registered
in England and Wales number 1131057.
Our address isStBarnabas Church,
Mill Road, Cambdidge,
CB12BD.
2 Accounting
Pogcies
The principal accounting
policies adopted, judgements
and key sources ofestimation
uncertainty
in the preparation ofthe financial
statements
are as follows:
Basisofpreparation
The financial statements
have been prepared
in accordance with the Church Accounting
Regulations 2006,
together
with applicable accounting
standards
and Statement ofRecommended
Practice "Accounting
and Reporting by Charities"
FRS102(2015).
St Barnabas
PCC meets the degnition
ofa public benefit entity under FRS102.
The financial statements
have been prepared
under the histodical cost convention
except for investment
assets which
are shown at market value and the Old School building
which is valued at replacement
value.
Going Concern Basis
The PCC considers that the going concern basis is appropriate
as they consider the reserves
levels and expected giving and other
income to be at sufficient levels to ensure that the PCC can meet its fmancial obligations for the next 12 to 18months and on that basis
the PCC is a going concern.
Financial reporting
standard 102-reduced disclosure
exemptions
The PCC has taken advantage ofthe following
disclosure
exemption
in preparing
these
financial statements, as permitted by FRS102
The Finanaal
Reporting
Standard
applicable
in the UK and Republic of Ireland'.
-the requirements
ofSection 7Statement
ofCash Flows.
Funds
General funds represent
the funds ofthe pCC that are not subject toany restrictions
regarding
their use
and are
available for application
on the general purposes ofthe PCC. Funds designated
for a particular
purpose
by the PCC are
also unrestricted.
The accounts include
ag transactions,
assets and liabilities for which the PCC is responsible
by law.
They do not include
the accounts ofchurch groups that owe their main affiliation to another body nor those that are informal gatherings of
Church members.
Income
Income is recognised
when the PCC has entitlement
tothe funds, any performance
conditions attached tothe item(s)
of income have
been met, it is probable that the income will be received and the amount
can be measured
reliably.
Voluntary
income ond capital sources
-collections are recognised
when received by or on behalf ofthe PCC.
- Planned
Giving receivable
under covenant
is recognised
only when received.
- Income tax recoverable on covenants or gift aid donations
is recognised
when income
is recognised.
Other income
- rental income from the letting ofthe church premises
is recognised
when the rental
is
due.
Incomefrominvestmenb
-Interest ant it laments are accounted for as they accrue.
Grant income
-Grant income
is recognised
when the PCC is legally entitled to the income and it can be measured
with reasonable certainty.
Legacy income
-for legacies entitlement
istaken asthe earlier ofthe date on which either: the PCC is aware
that probate has been granted, the
estate has been Binalised and notification
has been made by the Executors tothe Trust that a
distribution will be made, or when a
distribution
is received from the Estate. Receipt ofa legacy, in whole or in part, Is only considered
probable when the amount can be
measured
reliably.

Fixed Assets Fixed Assets
Consecroted property ond movable
church furnishings
-Consecrated
and beneficed
property
is excluded from the accounts by s.10(2)(a) and (c) ofthe Charities Act 2011.
-Moveable church furnishings
held by the Vicar and Churchwardens
on special trust for the PCC, and
which require
afaculty for disposal, are accounted
as inalienable
property
unless consecrated.
They are
listed in the Church's
inventory
which can be inspected (at
any reasonable
time). For inalienable
property acquired
prior to
2000there is
insufficient cost information
available
and therefore
such assets are not valued
in the accounts.
Items acquired since
1January 2000 have been capitalised and depreciated
in the accounts over their currently
anticipated useful economic
life (initially over 4years) on a straight line basis.
-All expenditure
incurred
during the
year on consecrated or benefice buildings,
individual
items under ES00or on the
repair ofmoveable
church furnishings
acquired before 1January 2000 iswiitten off.
0/d School
The Old School building
is accounted
for on a replacement
valuation
basis, the PCC having
the view that a market value would be
impassible to arrive at given the specialist nature ofthe building.
The Old School building
is not depreciated
as the useful economic life is in excess of30years.

Unrestricted Restricted Total Total
Fuiicls Funds Fuiids 2022 Funds 2021
6 E E E
Donations
and legacies
Planned
giving - non
gift aided 12,142 12,142 13,522
Planned
giving by standing
order —gift aided 180,998 180,998 199,091
Other planned
giving
(CAF, GATE etc.) 24,880 24,880 41,304
HMRC Job Retention Scheme 1,274
Income tax recovered 59,512 59,512 61,627
Collections 405 405 26,249
Unplanned
other givmg
68,649 4545 73 194 34303
346,586 4,545 351,131 377,370
Other trading activities
Substation
rental income
1,300 1,300
Church and hall lettings 43,906 43,906 28,311
45 206 45 206 28311
Investment
income
Norman
Piggott Fund
Income
Interest CBFinvestment & other deposit accounts 344 212
212
Charitable
activities
Youth, children
and community
719 719 98
Sundry Income 1,431 1,431 1,346
2,150 2,150
Total income 394,286 4,545 398,831 407,337

4 Resources Expended
Unrestricted Restricted Total Total
chadtable Activities Funds Funds Funds2022 Funds 2021
Mission Grand E E E E
Overseas MPG Grants were awarded tm
OMF International 6,500 6,500 6,500
Arab World Ministdtes
Wycliffe Bible Translators 7,000 7,000 7,000
13,500 13,500 13,500
Home mission:
Grant awarded to Romsey Mill 2,190
Grant awarded to Besom 350 350 450
Agape Family Ufe Grant 500 500 600
Faraday Insituite 500 500
Mothers ofPre-schoolers in Trumpington 300 300 170
Fusion 350 350
Hope into Action 2,100 2,100
HoverAid 2,000 2,000 1,870
Fish Club (books) 200 200
Railway Mission 1,100 1,100
Alpha expenses 426 426 229
Kairos Prision Ministry 600 600 550
Whitemoor
Theological College
670
8,426 8,426 6,729
Total Mission costs 21,926 21,926 20,229
Church activities
Parish share 146,265 146,265
Historical
Parish Share
Adjustment 3,516 3,516
Curate stipend,
Nl and
pension 16,736
Curate rent 8,516
Clergy expenses 2,806 2,806 2,216
Buildings
running
expenses
38,979 38,979 19,540
Buildings maintenance 26,929 26,929 12,387
Moveable furnishings and equipment 528 528 13
Upkeep ofservices 2,055 2,055 1,952
Youth, children
&student
staff salaries &pensions 45,950 45,950 47,261
Youth, children
&student
ministry expenses 4,606 4,606 4,518
FORM
Events &projects 6,236 5,565 11,801 13,611
Other ministry
expenses
7,064 7,064 3,576
Gifts passed on
284,934 5,565 290,499 274,374
Church mana
ement &administration
Staff salaries &pensions 64,001 64,001 72,840
Printing, stationery & postage 1,112 1,112 993
Photocopying 1,464 1,464 1,296
Advertising,
recruitment
&publicity 2,715 2,715 490
Generalstaff
expenses
3,756 3,756 2,366
Contingency
&insurance
claim costs 14,462 14,462 5,365
Other church management,
IT&admin costs
phone, internet, 13,716 13,716 12,167
101,226 101,226 95,517
Governonce
Costs
Independent
examination
fees 3,252 3,252 2,856
3,252 3,252 2,856
Total Charitable
Activities
casts &total expenditure 411,338 5,565 416,903 392,976

NOTES TO THE FINANCIAL STATEMENTS (continued)
Forthe year ended 31December 2022
StaffCosts 2022 2021
E E
Wages and salaries 101,502 105,622
Socialsecurity costs 1,279 2,012
Pension costs 7,170 7,976
109,951 115,610
Unrestricted Restricted Total
Funds Funrls Fursrls
2021 2021 2021
E 8 F.
INCOME AND ENDOWMENTS FROM Note
Donations and Legacies 369,034 8,336 377,370
Charitable
activities
1,444 1,444
Other trading
activities
28,311 28,311
investmentincome 212 212
TOTAL INCOME 399,001 8,336 407,337
EXPENDITURE ON
Chori rob(e activities 383,809 9,167 392,976
TOTAL EXPENDITURE 383,809 9,167 392,976
NET INCOME/(EXPENDITURE) 15,192 ( 831 ) 14,361
Transfers between funds
Gains/(losses)
on revaluation
offixed assets 1,008 1,008
NET MOVEMENT
IN FUNDS
16,200 ( 831 ) 15,369
Balances brought forward at1lanuary 2021 719408 3,469 722 877
BALANCES CARRIED FORWARD AT
31DECEMBER 2021 735,608 2,638 738,246

7 Fixed Assetsfor use bythe
PCC
Old School Equipment Total
Buildings
f
Cost/Valuation
At 1January 2022 569,949 61,067 631,016
Additions
Revaluation
in year
At31December 2022 569,949 ~61067
Depreciation
At 1January 2022 61,067 61,067
Charge for the year
Eliminated
on disposal
At 31December 2022 61,067
Net BookValue
At 31December 2022 569,949 569,949
At 31December 2021 569,949 569,949

12 Fund Mo vem ents
Other
Balance at incoming Resources Fund recognised Balance at
01-ian-22 Resources Expended Transfers gains and losses 31-Dec-22
E E 6 6 E E
Unrestricted Funds
General
Fund
201,021 394,043 411,666 ( 3) 183,395
Mary Holland Legacy designated fund 60,459 243 60,702
Old School Valuation Reserve 474,128 474,128
735,608 394,286 ~411666 3) ~718 225
Restricted Funds
Cinnamon Trust 808 572 236
Small Restricted Funds 1,830 4,545 4,993 1,385
2,638 4,545 5,565 1,621
Total 738,246 398,831 417,231 719,846