THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST MARTIN, CAMBRIDGE
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Registered Charity No 1131522

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST MARTIN, CAMBRIDGE
PAGE 1
ACCOUNTS FOR THE YEAR ENDED 31 OECEMBER 2021
CONTENTS AND CHARITY INFORMATION
CONTENTS
PAGE
Contents and Charty Information
Independent Examiners Report
Statement of Financ￿1 Activities
Balance Sheet
Notes to the Accounts
5t011
VICAR
Rev'd Johannes Roth
OFFICE ADDRESS
Suez Road
Cambridge
CB1 3QD
CHARrrY REGISTRATION NUMBER
1131522
INDEPENDENT EXAMINER
Geoff Mann FCIE
Geoff Mann Limited
Dee House
Highworth Avenue
Cambndge
CB4 2BQ
BANKERS
The C(hoperab"ve Bank
PO Box 101
1 Ballc%)n Street
Manchester
M60 4EP

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST MARTIN, CAMBRIDGE
PAGE 2
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
INDEPENDENT EXAMINER'S REPORT
TO THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN,
CAMBRIDGE
I report to the trustees on my examination ofthe of the Church for the year ended 31
December 2021.
RESPONSIBILITES AND BASIS OF REPORT
Ag the members of the PCC you are reswnsible for the preparation of the accounts in accordan
wilh the requirements of the Charttses Act 2011 llhe Acr).
I report in respect of my examinab.on of the Church's ￿luftts carried out under wtion 145 of the
Act and in carrying out my exarninat￿n I have folhmd all the a￿leable Directions grven by the
Charity Commission under sectM)n 145(5llb) of the Act
INDEPENDENT EXAMINERS. STATEMENT
I have compteted my examinat"on. I confim that rso material matters have come to my attentton
in connection with the examination gkving me any cause to believe that in any rnaterial respect.
- *counting re¢(￿d$ were not kept in respeca of the Church as required by section 130 of the
Act; or
. the xcounts do not accord Trmth those reC￿d$. or
- the ￿)Unts do not comply with the aPpI￿able requirements conceming the form and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other thar¢ any
requirement that the accoullts give a ￿ue and fairt view which is not a matter ￿nSidered as
part of an independent eXaminat￿n.
I have no concerns and have come acfOSS ￿ Other matt￿S in conneth.on the examination
to which attention should be dfawn in this report in order to enable a proper understsnding of the
accounts to be rea(*￿d.
Geoff Mann FCIE
GeotF Mann Limited
Dee House
Highworth Avenue
Cambridge
CB4 2BQ
IL fv LOLL.

THE PAROCHIAL ¢HURCH COUNCFL OF ThE EC¢LES1AST￿AL PARLSH
OF ST PAARTrI. CAMBRIDGE
PAGE 3
ACCOU14TS FOR THE YEAR ENDED 31 DECEPABER 2021
STATEMENT OF FINANCIAL ACTIVITIES
2021
Totsl
Funds
2020
Un￿$trIC*0 Restricted Total
Funds
Fwids
Funds
FUNIS
Fund8
OMING RESOURCES
Incoming mources from 9enerntsd fynds
Voluntary Inco￿
Investment Inc(me
IncomFng resources from charilatAp a¢tivil
Chanta￿￿ and analL8ry tradiNJ
lal
Ibl
Z32.054
13.765
7.759
239,813
13,76S
141.844
14.150
252 142.096
14,150
1&516
15,516
17,220
t7.220
Total incoming re50urcÈs
261.335
7.759
269,094
173,214
2S2 173,466
RESOURCES EXPENDED
Costs ofgenerating fvnd$
Charitsbk aThJ ancillary trading
Charitsb￿ activitie5
charitab￿ auivities
Support costs
Major Cawtal expendi￿re
Professional Fees re rep8¢r5 to thurth buikling
{al
36.115
36.115
37.158
37.158
(bl
Icl
109.299
3.926
113,225
141262
23.371
515 141,777
23,371
15.116
15.116
Total ￿$0￿1¢e9 expended
1￿,970
184,
201,791
515 202.306
NET SYCOMING RESOURCES
84.198
128,5771
12631 128.6401
TRANSFERS BEfwEEN FUMDS 8 9
372
13721
1.091
1.0911
NET ￿vE￿IENT IN FUNDS
80.737
3.461
84.198
127.4861
11,3541 128.8401
RESERVES BROUGHT FORWARD
65,199
73.054
92,685
9,209 101,894
RESERVES CARRED FORWARD
145,936
11.316
157,252
65,199
7.855 73.1)$4
STATEMENT OF TOTAL RECOGNISED GAIMS AND LOSSES
were no wr*Jnwd gains ot tosses for 2021 or X)20 other than lkne tndudwj in the Statement of Financial
Activities

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESW6TICAL PARISH
OF ST MARTIN. CAMBRIDGE
PAGE 4
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
BALANCE SHEET
20
2020
FIXED ASSETS
Tangible assets
7.312
2,451
CURRENT ASSETS
stocks
Debtors
Cash at bank
117
7.211
86.978
12,564
164,526
177.090
94.306
CREDITORS: amounts falling due
wlthln one year
25.586
23.703
NET CURRENT ASSETS
151.504
70,603
LONG TERM LIABILITIES
Amounts falling due after one year
NET ASSETS
157,252
73.054
FUNDS
Unrestricted Funds
Restricted Funds
145,936
11.316
65,199
7,855
ACCUMULATED FUNDS
157.252
73,054
The financial statements were.apsxoved by the board of twstees on 21st April 2022 and signed on
its t￿hall by
Judy Brunton (Treasurer)
Trustee

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST MARTIN, CAMBRIDGE
PAGE 5
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
NOTES TO THE ACCoUP￿s
ACCOUNTING POLICIES
Basis ot preparntion of the financial statements
The financial statements have been prepared under the historical cost convention and
in accordance with the Provisions of Accounb'ng and Reports"ng by Charits"es.' Statement
of Recommended Prath"ce ap￿1¢ab￿ to chantEs preparing their [￿anUal statements in
accordance with the Financial Reporting Standard aWKable in the UK and the Republic
of Ireland {FRS 102). the charit￿ Act 2011 and the Church Accounting Regulations
2006. They do nol include the finanaal statements of church groups that owe their main
affiliation to anothei bcdy nor those that are infomial gatheriNJs of church memters.
st Martin's PCC meets the definrt￿￿ of a public benefft enty under FRS 102. Assets
and l￿bIlit￿S are inib.ally recognised at historral cost or transaclion value unless
otherwise slated in relevant acrour5b.ng policy note(sl.
The trustees consider that there are no material uncertainties a￿rt￿t the church's
abilty lo continue as a g￿ng concem.
The trustees do not consider that there are any sources of estimat￿ un￿rtainty at the
repo￿ng date that have a significant risk of causing a material adjustment to the carrying
amounts of assets and Iiabilrties wrthin the nexi reporb.ng Fencrfj.
Incoming re¥ources
All incoming resources are included on the Statement of Financial ActNities when the
charity is legally entitled to the income and the amount can be quantified ￿￿th reasonable
accuracy.
Collections are recognssed vthen made and amounts due under deeds of covenant are
recognised only when honoured by the covenantor. Tax refunds due on sums received
are accmed and matched to ir￿lme.
Resources expended
ExFtnditure is accounted for on an accruals basis 2nd has been Clas￿fied under
headings that aggregate all cos15 related to the category. Where costs cannot
directty attn'buted to particular headings they have been allocated to actwrties on a
consistent basis with the use of resourcEs.
The Diocesan Parish Share ￿ accounted for vthen due and payable. Although it is
understood tITat this may not aNvays appty, any arrears of Parish Share from previous
years have not, wrth the agreement of Ely Dictese. been accrued as liabllrt￿S at the end
of the pr￿dIng financial year.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASI ICAL PARISH
OF ST MARTIN, CAMBRIDGE
PAGE 6
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
NOTES TO THE ACCOUNTS
Grants and donations paKI are accounted for when payment is due. Grants offered
subject to condthons which have not been met al the year end date are noted as a
commitment but not accrued as expendI￿re.
Id)
Taxation
The charty is exempt from tsx on its (knritable ￿tr"¥￿￿S.
(e)
Tangible fixed assets
Consecrated land and buildings and moyeable church furnishings
Consecrated and bene￿d propety is excluded from the accounts in accordance with
the Charits"es Act.
Moveable church fumtshings hekl by the Vrar and Churchwardens on special trust for
the PCC, and which require a faculty for di8wsal, are accounted as inalienable property
unless consecrated. They are listed in the church's invellt￿ whth can be inspected at
any reasonable time. For inalienable propetty acquired prKsr to 2Tr)1 there is insufficient
cost infomiab.on availab￿ and thefefore suth as*ts a￿ not valued in the accounts.
Items acquired Sin￿ Isl January 2001 have t*en capFlalised and I￿pre￿ated in the
accounts over their currenty ant￿Ipated useful economFc life ori a straight line bashs.
All exFenditure incurred in Ihe year on consecrated or beneficed buildings, individual
Items under £1,000 or on the repair of nK)veable church fumishings acquired trefore 1st
January 2001 is written off.
Fixtures. rrttings and office equiixiient
Depreciation is provided at the following annual rates in order to write off each of ihese
assets over their estimated useful lrfe.
St Marbn's Church
st Marknn's Centre
5 years straight line
3 years straight line
5 years straight line
MinitrMJS
ifj
Sto¢ks
stocks are Yalued at the lower of cost and net realISab￿ value, after making due
allowance for obsolete and slow moving items.
(gl
Debto
Trade debtors and other debtors a￿ reccgnised at their setuement amount due after any
discounts. Prepayments are valued at the amount prepaKI net of any trade discount due.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST MARTIN, CAMBRIDGE
PAGE 7
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
NOTES TO THE ACCOUNTS
(h)
Creditors and Provisions
Credttors and provtsions are recogntsed whwe Ihe chanty has a present Obl￿atiOn
resulting from a past event that will probabty resur( in the transfer of fvjnds to a third
paty and the amount due to setde the oblNJalion can be measured or ests"mated
reliably. Credrtors and provisions are normalty recognised at their setdement amount
after allowng for any trade disctyJnts due.
Fund accounting
Unrestricted fttnds can be used in ￿)rdance with the challtable aCtiV￿e5 at the
discretion of the trustees. These also induije funds designated for a praticular purpose
by the PCC.
Restn"cted funds can only be used for parhcuLar restr￿(￿￿ wrwjses wilhin the ob1tr￿￿tr vi
the chatty. Restn'ctions arise when SFecrfwJ by the donor or when funds are raised for
partFcular restricted purwses.

THE PAROCHIAL GHURCH GOUNCIL OF THE ECCLESIASTICAL PARISH
OF ST MARTIN. CAMBRIDGE
PAGE 8
ACCOUIWts FOR THE YEAR ENDED 31 DECEMBER 2021
NOTES TO THE ACCOUNTS
)21
Total
Fund&
2020
Total
Funds
stllartin's 5t Ilartin's
Church
st Pjartin's StPaartin'S
Church
INCOMING RESOURCES
Voluntsry income
Offerngs dOnat￿r
Grft tax
Fundraising Events
Grsnts and contraLas
Income forgroup aciwit5es
145.987
21,799
22Z3
145.987
21.799
2.223
67.547
2257
n.258
73.258
6(K)
61,219
sn
66,7C
200
573
61,019
2251
173.113
66,7
rJ9,813
81,071
61.019
142.096
In¥estsnÈnt In¢ome
Divide￿IS, Intere51 & Inc from pryrty
13,765
13.765
14.150
14,150
Charitable and ancillary tra(kng
8,642
6,874
15.516
5.916
11.304
17,220
Totsl incoming r88ource8
195.520
73.574
101.143
72,3rJ
173,466
RESOURCES EXPEMDED
Charitable and an¢illary trathg
35.128
36.115
36.19)
37,158
Charilable aclivilies
th"ssicffj Giving SDonatyor
DiO￿an parish Sha
"ssion & Evangelism co￿ts
Centre Actiwtres
Church RunniThJ Exps
7,438
7.438
51.(MJ8
3.815
51.LM)8
3,815
26.121
24.697
1,025
38.397
28,073
26.121
13.498
38.397
11,199
16.104
73,
39.619
113.225
91.411
50.366 141,777
Supportcosts
Salari&s Wage5 & Hon¢x&iia
c￿ryy & Staff Eynses
Church Utilty 811
13.853
1.772
3.255
15.413
1.772
3,255
15,574
17,134
3.586
2.651
2,651
18.880
20.440
21.811
23 371
hlajor Capital expenditure
Id> Prolessional Fees re repairs to thurr
15,116
15.116
Total resources expende(I
1C*.589
76.307
184,
114.1
88.116
202.30S

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST MARTIN. CAMBRIDGE
PAGE 9
AccouKfs FOR THE YEAR ENDED 31 DECEMBER 2021
NOTES TO THE ACCOUNTS
STAFF COSTS
No remuneTatson was paKI to any of Ihe trust￿ in the CUT￿nI or previous year. nor were any
expenses reimbursed lo them.
The staff rJ)sts were..
2021
2020
Wages and salaries
ial Securty costs
Other ttnsion costs
69.993
2,670
1,966
80.162
2.649
2,219
74,629
85,030
No rnember of staff receNaJ remuneration of more than £60,CKM)
The average weekly number (full time equFvalent) of staff employed
during the yearwas 312020= 4)
FIXED ASSETS
St Martin's St Martins.
Church
Centre
Total
Cost or Valuation
8alance at 1 January 2021
Additions
DisposJs
25,663
105,436
131,099
6.368
3.167
3.167
Balance at 31 December 2021
28,864
105,436
134.300
Depreciation
Balance at 1 January 2021
Charge for the year
Disposals
25,462
459
3.119
103,186
1,000
128,648
1,459
3.119
Balance at 31 Decemter 2021
22,802
104,186
126,988
Net Book Value
Al 31 December 2021
6,062
1.250
7,312
Al 1 January 2021
201
2.250
2,451

THE PAROCHIAL CHURCH COUPKIL OF THE ECCLESIASTICAL PARISH
OF ST MARTIN, CAMBRIDGE
PAGE 10
ACCOUNTS FOR TrIE YEAR ENDED 31 DECEMBER 2021
NOTES TO THE ACCOUNTS
DEBTORS
2020
Olhèr debtors and prepa
Tax recoverab
5.154
7,410
4.681
12,564
7,211
CREDITORS: amounts falliffj wlthln one year
20
2020
Deferred income
Other C￿lit(x5 and 8(xw
11,907
11.798
25.520
25.586
23,703
CREDITORS: amounts falliry d￿ In MO￿ than one year
Payable re Ancaster Way Boiler

THE PAR¢)CIUAL CHURCH CI)UNCIL OF ThE ￿LE$lAsTICAL PA￿
OF ST MARMN. CAMBRIDGE
PAGE11
ACCOUNTS FOR THE YEAR ENDED 31 DEC￿ER 2021
NOTES TO THE ACCOUPITS
FO￿￿Td
Forward
UNRESTRICTED FUNDS 2021
Other Groups
St Martrs Centre
GerEral
MiThbus
MirMbu$ Fur
St Mwbn's Cmrch
Ger*r
2.153
{12101
1.238
73230
{5.6911
(1.IXKII
16.091
2,250
9.7&7
10.305
20.705
1,250
I9,7￿)
78.610
10.744
16.8851
80,479
14.57n
15.99Jl
177
922
80,479
BuiklirvJ FurKI
SI TIKKnas's Hall
BuikJitYJ Reserb*
Gener
95.748
15.269
4,296
2.423 34,446
{1.5(M)I
1.5(K>
2.796
38.369
3.315
261.335
180.970
80.365
65.193
372
145.936
UNRESTRICTED FUNDS 2020
Other Groups
St Martin's Cvrtre
Gener*
n1iX￿ A%sei
573
385
2,153
87.107
114.7841 29,784
11,LXK)I
3,250
1,riJ1
16.091
2,250
9.733
Sl 14artin's Church
Ger*ral
m￿8￿nary &Jp
Sdar Panèl Fur
St Thc4nass Hal
Building Resuve
GerEral
91,601
2.772
ll￿.893
3,138
1152921
13e61
8,415
1.173
14.5771
.3CfjI
5.945
2.871
31.610
159
11591
173.214
201.791
28,571)
92,685
1,091
65.199
RESTRICTED FUNDS 2021
Foodhub
Communty Street Pwty ICCC fvr¥￿)
Mums and Icrfjdlers
St Martins CerTtre VariDU5 F￿￿15
St Marfin's St Phibp'5 Fw
Sl Martin's Various Funds
Youth SU￿aY Classes
120
197
647
fj47
859
3,178
2,579
132
987
859
3,958
15721
2.579
132
270
{1321
1701
2rA>
200
7.759
3.833
7.8SS
13721
11.316
RESTRICTED FUNDS X120
Foodlwb
Muns t￿(1
St Marhn's Cerkn Variou5 Fwd5
St Wrtin's arxl Sl Philip's Prt4"ecis FurM1
St Martin5 Va￿OU$ Funds
Yoth Wotk a[￿ sL￿dty￿8SSeS
120
120
120
859
3.178
2.579
132
859
4,278
191
1415)
132
1911
11.0911
415
132
91
1.078
252
515
P631
9209
11,0911
7,855