FINANCIAL STATEMENTS OF
THE PAROCHIAL CHURCH COUNCIL OF
THE ECCLESIASTICAL PARISH OF LAVENHAM
FOR THE YEAR ENDED
31 De￿mber2o22
Rector
In Vacancy
Chur¢hwardens
David Deacon
Mary Morrey

INDEPENDENT EXAMINER'S REPORTTO THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF LAVENHAM
I roport on Iha accounts for the year ended 315t December 2022 which are set out on pa9e8 3 10 9
RESPECTIVE RESPONSIBILITES OFTHE PAROCHIAL CHURCH COUNCIL AND THE EXAMINER
Th& ¢hariVs trustees consider that an audit is not required for this year under 5ecllon 144121
of the Charities Act 2011 (the 2011 Acl} and that an independent examinatlonlg n88d8d.
tt 1$ my re$￿￿51b11ity to..
examine the accoun15 under seth.on 145 of the 2011 Act
folh)w the procedure9 laid down in the Genernl Directions glven by the ChaTIIy
Commission sectK*n 1451Slb of Ihe 2011 Act and
stale whelher particular matters h8ve come lo my 8ttentlon
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My examination was carried ￿Jl in accordance with the General Dlreclions given by the Charlty
Commission .
That examinabon includes a review ofthe accounting record$ kepl by the charity and a ¢¢)mparison of Ihe
accounts presented wth those records. 11 also includes ¢onsid¢ration ol any unLtsual items or disclosures
In the accounts and sèèking explanations from the mana9emant committee concerning any such matters.
The procedures undertaken do not provide a51 the evKlence that would be required in a lull audiL and
con8equenlly I do not express an audit opinion on the a¢¢ounts.
INDEPENDENT EXAMINER'S STATEMENT
In conn8Ction ￿th my gxaminats"on. no matter has come to my altention:
1 which gives me reasonable cause lo believe that in any material respect the requirements
> lo keep accovnling records in accordance with secllon 130 01 the 2011 A¢¢., ond
> to prepare accounts which accor(I with 8ccounllng ￿cOrdS hove not been mel.. or
2 to which, in my opinion, attention should be drawn1n order to enable a propor
undeT51anding of the accounts lo be reached.
Vincent Chandler ACA FCCA
03.04.2023
Mooro Green
22. Friars StreeL
Sudbury
C010 2A4
Suffolk
Page 2

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF LAVENHAM
(Registered Chwity No. 1131642)
STATEMENT OF FINANCIAL ACTIVITIESASAr3r OECEM6ER 2022
Unrestrtctec Restricted Endowment
Notes & Oesi
Total
Tol81
24,
INCOMING RESOURCES
Incoming resource8 from donors
Other ¥oiurrtary Incomlng re30ur¢81
Income resour￿ from opeTaling activlUes:
- to further the Council's activities
- lo generate funds
Inc￿le from investments
End0￿MMent Funds Transferred
TOTAL INCQMING RESOURCES
6588&83
13582.59
B£l112.7
79466.42 171813.34
11fi£127
2¢
2d
2e
11532.24,
29430.19
11532.24
34359.59
3036.63
0.00
0.00 129255.15 212701.29
11475.85
27983.08
846.02
4929.40
3031.69
106851.20
22403.95
RESOURCES EXPENDED
Grants
Actmttes dIr￿ttY relating to the
WOTk ofthe church
FurKI raSsing expen$8S
Church management and
administration
1293.¥J
0.00
1293.95
5852.00
3b
101180.98
9599.34
14488.04
0.00
115669.00
9599.34
99322.33
9221.89
3566.18
35e6.18
14887.45
TOTAL RESOURCES EXPENDED
115640.43
14486.04
130128.47 129283.67
NEf INCOMING RESOURCES
4789.23
7915.91
-873.32
83417.62
GAINSILOSSES ON INVESTMENTS
5b
0.00
4575.[￿ -3575.06
3763.28
NET MOVEMENT OF FUNDS
4789.23
7915.91
4575.C6 4448.38
87180.90
BALANCES BROUGHT FORWARD
AT 1ST JANUARY 2022
122154.e5 112595.05
32,952.58 267702.48 180521.58
FUND TRANSFER
0.00
BALANCES CARRIEO FORWARD AT 31ST
DECEMBER 2022
113365.62 120510.96
29377.52 263254.10 267702.48
Page 3

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF LAVENHAf•l
(Register•J Charity No. 1131642)
ASAT
2022
2021
FLXED ASSETS
Tangible
37859.73
26878.77
297.00
30453.83
5b
CURRENT ASSETS
Debtors and prepayments
Short term deposlts
Cash at bank and In hand
Shop stwk at ¢0gt
10942.n
172169.81
34667.24
82(￿.98
11745.1T
149937.89
80305.65
223986.73
2￿22.31
CURRENT UABIUTIES
Creditors- amounts falling due ￿rythin one
25471.13
9370.66
NEf CURRENT PSSEfs i {LIA8ILrriES)
198515.60
236951.65
TOTAL NET ASSETS
263254.10
267702.48
PARISH FUNDS
Unrestrictsd
Deslgnatad
79779.50
33586.12
120510.96
29377.62
72154.85
50,CW.00
112595.05
32952.58
Endthvment
263254.10
267702.48
31 March
Approved bylhe P8rochl81 Church CourKil on ............................ 2023 and stgned ￿ its bgh8W by
Churdv￿rd?n.M...l￿L .
chur￿￿arden......
The notes on pag68 5 to 9 fomi part ofthe8e account8

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASIICAL PARISH OF LAVENHAM
(Registered Ch8rfty No 1131642)
THE FINANCI
er
The fin8ndal statgments have been prepared In a¢cord8nca with Ihe Church Att￿n￿n9 Regulallons
2006 together wlh appllcable ac¢ounling 8landard$ and Ihe Charlties SORP188ued In October 2019.
The )In8nd81 $t8toments have been prepared underthe hislot1cal co81 convention except for the
valLFation of InveBtm8nt a88ets, whlch we sh¢Jwn at mdrket valuo. The14nancfal Statem￿1$ indude all
transactions. 0gset$ and ItabRltles forvthlch the PCC 1$ responsiblo in law. They do not indude tha
acwnls ofchurch groups that owe thglr mgln offillatlon to anotherb)ty, n￿thOse tha¢ are
FUNDS
EndovmwtFunds ara l￿d£. the capllal ofwthith rnust be m8irQained, only Incom8 arising from
Investment ofthe endowrnent may be used eith¥r as restrict￿ or unrestllc*ed funds deP￿dIng upon
the purpw forwhlch thg endtrmnent was estsblished.
Restiicted Fund$ represont (al InGomg from trusts or endtrMnent8 whith may bg expondwl only on
or bgquest. a￿1 Ib) dOnat￿nS or grants
re¢eNed for a specifK obpct or invlted by the PCC for a ¥eofic object. The funds may onty bè
expended on th8 8p8ufi¢ obigd for whKh Ittey were oiven. Any balenoe rem&ning U￿pent at Ihe end
of each year must be Ca￿￿d forward as a balanc• on that fund. The PCC does Mt U8ualty Invest
separateiyfor 9ach fund. Where there is no separatè.inveslment interest is appNtioned to Ir￿1v[dual
nds on an average ba18n¢e bosis.
UnrnSfy￿ FiJrRts are general fund8vthtth can be used for PCC lydinary purpo8e&
INCOMING RESOURCES
Planned g(vlng, ¢ollection8 and dorollons are recogn18eil when recelved. Tax refvnds are recojnised
when the incoming re8ource to vthlch they relate Is recetied. Gronts and legacies are atcountsd for
when the PCC IB legally enlilled to the 8mounts due. Divldends aro 8c¢ountsd for when receivable,
Inlerest18 occrued. AN other income Is recognlsed vthen tt Is recelvabl8. All Incoming re80ums are
accourrt&l gr088.
ESOURCES EXPENDED
if8nts and donations are accounted forwhgn pald ¢)vor. orwhen awaTded. rfthat award cre8te8 a
nding or con8trucilve 0￿19ation on the PCC. Th8 diocesan parish share Is accounted forwhen due.
genoralty recognised when il is incurred and is aCC￿nted for gross.
FIXED ASSETS
Consec¥ated and benefice propety 1$ not Includ8d in the ￿CoUnts in actordancewith 8.1012)lal and (cl of
the Charitres Act2011.
ovable chuTth fumiBhing8 held by the rector arKI thurehwardens on spedal trust for the PCC a￿1
ltst8d in the chuTch's inventory. which can
be inspected (at 8ny reasonable timel. For anything priorto 2000 th8ro18 insuffldenl o)8t
Infomiatron available and therefore 8re not VBlued in the financtal stalements. Itèms
aqUI￿d 1 January 1995 have been capitalisèd and dewedaled In ts a¢xounts overthr
cuThently usefijl e¢onomlc life.
Equipment, fLYiures and fittlng8- 25% reduang balance bas18
Ind￿ldUal item8 of equlpment wtth a Purchase prtc8 of£1,LW]O or lesB are vnitten off vthen the 888et Is
8quired.
LEASES
To fadli18te the bulkllng of L8v8nham vil￿ge H811 on a spedfied part of tha Glebo. trNo leases vr4
iegotiated with Ihe DBF In late 20031early 2004
1 A repairirvj and m￿ntainIng leas? bth•eni Ihg DBF and the PCC for the Glèbe for a tem
of 40 years aff￿1 from 1 June 2004 at a rent of£1SO p•r annum W￿ti reviews every 5
2 A fijll repairing arnj m8lnlalnlng Undertease t¢treen the Lavenham Community Coundl (through
their holding Trustees), the PCC and the DBF for a defined plot on the Glebe (and consent to
txjlld the Lavgnham VIILqge Hall) for a term of *lO yeaTS1&88 2 days. at 8 rent of £200 per 8nnum
with rent ￿ewS every 5 year8.
Page 5

PAROCHIAL CHURCH COUNCIL OF THE ECCLEStASTICAL PARISH OF LAVENHAM
{Regigtered Charfty No. 11316421
ar
r 2022
TES TOTHE FI
310e
AGcouMllNG POLICIES OF THE PAROCHIAL CHURCH COUNCIL (eonlinuedl
Investments
Investments a￿ valued at m8rketvalue 31 Decernb¥. The SOPA Indude6 the net ggln$
gnd1088o$ arising on revalualiong during the year.
CurrentAsset$
Amounts owing to the PCC al 31 Decembgr in r8spi)Gt offees, reni or other income are
Shown as dgbtors less any ptovtsion for amounts t1￿1 may pro￿ L￿￿colleCt8bIe.
Short-term depos￿8 Indude c28h hgkl on deposit eilherwlth the CCLA Church of
EWand Funds LY atthe bgnk.
INCOMING RESOURCES
Vnrestrlo*ed Restricied
& D8t.I
'1 Fund
Funds
Totsl
2Q21
21y22
IrKoming rewirce8 fmm donor8
ptanned gimrtg
Collections and other ￿vIng
T8x recoverable
Sundry donalions
Legadg6
21032.89
9614.23
8178.59
23769.90
3088.22
21032.89 23251.59
9814.23 10877.68
1971.33 10149.92 11319.07
11611.26 35381.16 29166. 18
308822 97192.82
65883.83 13582.59 79466.42 171813.34
2b
Other voluntsry Incomiry re80urc
Bell Fund
Music & Cholr Fund
340.00 340.￿ 3CQ.oo
520.27
520.27
283.00
88027
860.27
58100
2c
Income from operating activktie8 to further the work c)flhe church
Sale of rnagazines
2433.29
243329
2075.12
11532.24
11532.24 11475.85
2d
Income from operating acUv5118$ to genwato fundB
Magazine adVertIse￿trant fee8
Rent
9546.05
887.50
8546.05
W23.59
o.co
3194.40
2696.18
4893.31 11090.47
8298.88
9605.08 8538.81
7560.75
889.06
36.09
0.00
Fund raislng
Secondthand books
Shop sales
3194.40
6197.18
9805.08
29430.19
4929.40 34369.59 27983.08
Income from Invest1￿
Dtvidgnds
Bank Interest
799.77
799.77
2231.92 2236.86
774.80
71.22
3031.69
3036.63
846.02
TOTAL INCOMING RESOURCES
IOe851.
22403.9
5.15 212701.29
Indud9d in Incomlng Rescurcos are don8tions from PCC memb8tB and Iholr 8PDUSgS of £7,232
Page 6

PAKfHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF LAVENHAM
TES
rthd 31
Unrestr1￿$￿ Restricted
&Dos
l Fund
Fun(ts
Total
2022
Total
2021
3.00 RESOURCES USEO
Grants lo fijrther the woth ofthe thurch
Overseas mi55ion- K4fjra
8eoJLgr tharilies
Salvation Amiy
0.00
1293.95
0.00
0.00
0.00
1293.95 &152.00
0.00
1293.95
0.00
1293.95 5852.00
Secular Charitie8: Wortd Wslon cdlectlon for Ukraine £1,2￿, plus 2 small an￿ftts to top up
general cxJlthtlon8.
3b AthllleB dlTecty rebtlng to the Y*)Tk ofthe church
DioGesan p8rl8h share
Church exFenses
Clergy expen89S
Cost of semces
Upkeep of thur¢hy8r￿Giebe
Church maintenance
Major works
Wages
Depred811on
OrganlMusiclChoTr
Bd5rope$l Flower/ Nave Fund
A.V. Equip. I Chlldren8 Fund
84660.00
13264.33
11x0.86
64860.00 64860.00
5325.85 18590.18 13388.39
1060.86
818.84
846.68
1199.30
0.00
7709.86
7085.65
12199.98 10115.55
74.25
99.00
1185.ljo
952.12
480.
480.￿ 2Lk).00
1598.54
15￿.54 3131.33
14488.04 115689.00 99322.33
7709.86
4557.80
7085ffj5
12199.96
74.25
1165.
101180.96
Shop Pur¢lws
Openlng shop stock at cosl
Le88 closlng shop stock al o)¥t
Magazine prinling c¢)8t5
Onlirw Glvlng Faes
6S36.36
4330.80
6538.36 2442.54
4330.60
6472.51
203.￿ 4333.00
4720.34 4424.44
216.00
216.00
9599.34 9221.89
4720.34
216.00
9599.34
0.00
Chur(* management and adminislrèllon
Telophonè. Intemet & Card Temln81 ¢05ts
oirice expen808
Legal Fees
Audit and Acctyjnt
1479.48
1236.70
1479.48
1392.80
1238.70
1584.65
0.1)) 11130.00
850.C(I
780.00
3586.18 14887.45
850.00
3￿8.18
TOTAL RESOURCES USED
.43
14488.04 130128.47 129283.67
48
STAFF COST
Totsl
2021
Wages and salari88
Sew employed Organ16ts
3407.02 3515.6Q
8702.96 6599.95
12
Durtng the ygartho PCC empkn>Ed a deanpr and verger (part-time) vjho
re not paid an am(￿nt to attract social securlty o)sts.
Page 7

PARIXHIAL CHURCH COUNCIL OF THE E￿Le$lASTICAL PARISH OF LAVEMHAM
THE FINANC
d31
4b
PAYMENTS TO PCC KqEMBERS
The cholrand bell dngers, ￿me Ofw1￿ may be membefs ofthe PCC, recelved tokon
payments forweddlngthineral8 at thl¢h they perftyinad. Ouf Dlrector of Music is a member
of the PCC and recelved E8.702.96 In payment8 durfng th• yo8r.
FIXED AssErs
Tangible tlxed a889ts
Equipmpnl
fthires
&fftbn
Totsl
Asat 1.1.22
Ad¢thtions during th¥ yfrar al c05t
27262.00
37638.98
27262.00
37636.98
As at 31.12.22
64898.98
64898.98
Deppyciadon
Asat1.1.22
Charp forth¢ year
26965.00
74.25
26￿5.c
74.25
As 8t 31.12.22
27039.25
2703925
Ngt book value at 31.1222
37859.73
59.
I book valuè at 31.12.21
5b
INVEsfMENTS
Totsl
2022
Totsl
2021
Quoted
I￿8¢.a2 $01210e
286.85
331.77
CBF Fixed Intsrest S8￿rI￿ Fund
arket ¥a￿e at 31.12.22
6 DEBTORS
Totsl
rotsl
2021
Gift AWJ tax and VAT rKoverabl&
Other DebloTS
787820 8793.91
3084.62 2951.26
10942.72 11745.
Page 8

PAROCHIAL CHURCH COUNCIL OF THE ECCLESI￿￿TIcAL PARISH OF LAVENHAM
E FINAN
L STATEIAE
for the
erhjed 31 De
LIABILIMES.. AMOUNTS FALLING DUE WITHIN ONE YEAR
Total
2022
Tot81
2021
Creditorsfor gDJds and 8eryl¢e8
Other credltors ond aoEru818
3712.T7
21758.38
4638.00
4T32.66
25471.13
66
ANALYSIS OF NET ASs￿s BY FUND
Unrestrlded R$Blricled Desfgnated Endtr*rnent
Fund
Fund
Fund
FLmd
Total
21122
Total
2021
Tangible fixed 888&t8 37859.73
Inv&stment 88set8
Current assets
37859.73
297.00
26878.77 26878.77 30453.83
6.25 17149.68 16978.7T
2493.50 206837.05 230243.54
-25471.13 43TO.66
12595.18
4549.25
54795.72 115961.71
-25471.13
33586.12
Current liabllllles
79779.50 120510.96
586.12 29377.52 263254.10 267702.48
ENDOWMENT FUND DETAILS
The restricted funds comprfse the Fabric Fund whiGh inctudes Income of permanent
endo￿Trents las bgl¢ywl of Helen Murfel Ouvail ￿qUE>s1 foT the upkeep and maintenance
LTrftho fabric ofthe thurch.. the M8rdrna Spring StanlLy trustfor tl)e upkeep ol the fabric
inclL%ling the Steeplè of the d)urch and the monuments thereln or connected therewith.
and Bldd$ll Mernorial Fund for tho upkeep of the churchyard
Bidddl Trust (Coal Charity) half for church repairg and half for coal for the po
ar￿ Franas Sprfng Bequest for the upkeep of the d)iJrch lower and roofs.
Incomo
Inveslrnent Ca8h
Total
Spring Slanty T￿1
Duvall Bequest
Biddell Memorial Fund
Biddell Coal Charity
Francis Spring Bequest
82.98
590.53
146.26
2.124.34
19,840.71
4.913.72
2124.34
19840.71
5141.11
446.26
1825.10
227.39
446.26
1825.10
799.77
Openlng
Balance
104606.27
5065.65
2179.89
0.00
743.24
112595.05
Inconlng
Resources Unre8tricted CIo8ing
Resources
ded Transfer
Balance
19228.13 12411.50
111422.90
52027
0.00
5585.g2
340.00
480.00
2039.89
o.co
0.00
0.00
2315.55
1596.54
1462.25
22403.95 14488.04
0.00 120510.9S
Fabrfc Fund
Musicjchoir FLmd
Bdl Fund
AV Equipment Fund
Ch￿dren8 c￿0p Fund
The D•slgnat¢d Fund £33586 {W,0001 compiisinii tho romaining proceeds from the L8ng18gacy,
whlch the PCC has set aslde for the wrchase of movable 8heEving and lighting for the bookstall.
Page 9