DIOCESE OF CHICHESTER The Parish of Brighton St Nicholas of Myra Registered Charity No. 1131831 ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL For the year ended 31 December 2022 CONTENTS Page Annual report Statement of financial activities Balance sheet Notes to the accounts 10-17 Report of the Independent Examiner 18 St Nicholas Church, Church Street, Brighton BN13LJ Incumbent." The Reverend Dr Dominic Keech, St Nicholas, Vicarage, 2 Windlesham Road, Brighton BN13AG Independent Examiner. Mrs Tania Little, 1 Primrose Close, Littlehampton BN17 6US Bankers: The Co-operative Bank, PO Box 250, Delf House, Southway, Skelmesdale WN86
Parochial Church Council of St Nicholas Annual Report for 2022 Aim and Purposes The Parish Church of St Nicholas of Myra, Brighton, exists to extend the mission of Christ's Church within its parish and city, by= Communicating the good news of Jesus Christ in words of witness and acts of service Ministering the Word and Sacraments for the whole people of God Teaching the Christian faith to all who wish to follow the Way of Christ Ministering to those in need of healing, counsel and reconciliation. preparing couples for marriage, and caring for the dead and the bereaved Deepening the discipleship, prayer and fellowship of the congregation of St Nicholas, church Working with others to seNe the vulnerable, and establish a just society Opening the church as a place of peace and prayer for all Offering the church as a space for the city's cultural, social and civic life (PCC Mission Action Plan 2022) St Nicholas, Parochial Church Council {PCC) has the responsibility of co-operating with the incumbent, the Reverend Dr Dominic Keech, in promoting the ecclesiastical parish for the whole mission of the Church pastoral, evangelistic, social and ecumenical - more effectively., and that in doing so it provides a benefit to the public Providing facilities for public worship, pastoral and spiritual care, and moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers., and Promoting Christian faith and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole. When planning our activities for the year, the incumbent and PCC have considered the Commission's guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through.. Worship, prayer, learning about the Gospel, and developing their knowledge and trust in Jesus Christ; Provision of pastoral care for people living in the parish. Mission and outreach to the wider community.
Achievements and Performance Worship and prayer After the disruptions caused by the Covid pandemic, 2022 saw the parish church return to a more stable rhythm of prayer and worship. The Eucharist was said or sung on all Sundays and feast days, in accordance with Canon,. the daily Eucharist proved to be more than 'sustainable Morning and Evening Prayer have been offered, and the occasional offices (though few) have also been celebrated. The re-establishment of a rich pattern of liturgical prayer has seen a gradual increase in those attending divine service through the course of the year, including both post-pandemic returnees, and new worshippers. Accompanying the in-person Parish Eucharist congregation, a faithful group of Zoom worshippers continued to join in prayer from home throughout the year. At the end of 2022, attendance at the 10.30am Parish Eucharist fluctuated between 60 and 80 people, including up to ten children. The 8.00am Sunday celebration has proved particularly stable and robust, and at the end of 2022 was regularly attended by 12-20 people. Holy Week and Easter were celebrated wtth the customary rites. Easter attendance at both the Vigil and the daytime Eucharist was 198, of whom 155 received Holy Communion. Christmas saw eXptIOnal numbers of worshippers return to church: attendance at Christmas, including the Crib and Carol Service, and the Night-time and Daytme Eucharist, totalled 668. at the two celebrations of the Eucharist 128 people received Holy Communion. 3 children received Holy Baptism at St Nicholas,, and 9 children from the St Paul's School were prepared for, and admitted, to their First Holy Communion. Two adults were confirmed by the Bishop of Lewes at St Andrew's church, Hove. One couple was joined in Holy Matrimony. St Nicholas, continued its tradition of hosting civic acts of worship, including a Carol Service on the first Sunday of Advent sung by Brighton Chamber choir, in the presence of the city's Mayor and civic guests. A civic Service of Thanksgiving for the Platinum Jubilee of Her Late Majesty Queen Elizabeth11 was celebrated in June, in the presence of the Lord-Lieutenant of East Sussex. The preacher was the Archdeacon of Brighton and Lewes, Ven Martin Lloyd Williams. The Patronal Festival was celebrated on the second Sunday of Advent, with a homily given by Revd Canon Rebecca Swyer, Diocesan Director of Apostolic Life. Opportunities for prayer, worship and fellowship outside of the liturgy were re- established, including the offering of four Lent courses (one on Zoom) and two Advent courses (one on Zoom). A regular Zoom fellowship group met each week throughout the year, attracting up to a dozen participants depending on the course of study or topic of discussion. There were 134 persons on the church electoral roll, of whom 27 live within the boundary of our small parish. For the annual return, average Sunday altendance was calculated as 77, including 3 children- the worshipping community, broadly considered, included 139 people.
In preparation for the winter energy price rises of 2022, the PCC committed to opening the church frequently during the week, to facilitate both private prayer and reflection, and to provide a 'warm space, in which hospitality could be offered and received. At the end of 2022, the church was open for this purpose for 14 hours per week, in addition to its existing open times for the Eucharist and weekly recital. Deanery Synod Four members of the PCC sit on the Deanery Synod, one of whom is the Synod Lay Chair., this provides the PCC with an important link between the parish and the wider structures of the church. As invited by the diocese, the PCC shared its springtime Mission Action Plan revision with the officers of the Deanery Synod, in order to facilitate the drafting of the Deanery MAP. Discussion about St Nicholas, contribution to the Deanery MAP implementation continued at Ihe end of 2022. The Church and grounds Maintenance of the fabric of our Grade 2. building continued throughout 2022. The boiler in the community room was repaired,. the nave floor has continued to be regularly maintained to alleviate wear and tear,. external paintwork was renewed following vandalism, and diagnostic work preliminary to the reconditioning of the tower fleche was undertaken. Following a break-in in the autumn, a panel of one of the Lady Chapel windows was removed for repair. The closed churchyard surrounding the church is maintained by Brighton and Hove City Council, and the PCC works closely in partnership with the City Council and members of the local community to contribute Constructively to discussions about parks and open spaces in Brighton and Hove more generally. In late 2022, the PCC Green Spaces Coordinator made a successful bid to the Forestry Commission Urban Tree Challenge Fund for the planting of 24 trees in the Churchyards. This is due to be implemented in spring 2023, with the PCC acting as the partner of Brighton and Hove City Council for the delivery of the project. During 2022 members of the Gardening Group continued their work in the Churchyard, the Rest Garden and the children's playground, contributing to their safety and beauty, as important spaces for rest and recreation in the local Community. Evangelisation and community engagement The relationship with the parish school 'St Paul's C E School, has continued to be lose. The parish priest is ex-officio a Foundation Governor, and was also Co-chair from September 2021. Other members of St Nicholas, have sat on the governing body.. Angle Fantis (Foundation Governor from January 2019, also Co-chair from September 2021), Samuel Damalie (Foundation Governor from January 2021) and Revd Jessica Reid (Foundation Governor until February 2022). The parish priest continued to offer regular acts of collective worship in school, sharing this responsibility with the clergy of the parish of St Paul. In 2022, the PCC maintained its commitment to charitable giving. Charities proposed and accepted by the congregation and PCC were.. Clocktower Sanctuary, Chichester
Diocesan Association for Family Support Work, Emmaus, and United Society Partners in the Gospel (USPG). Each charity is prayed for at the Parish Eucharist over the course of the year. A Gender, Sexuality and Faith group, which formerly met at st Nicholas, on the last Tuesday of each month, continued to meet on a more occasional basis through the year. During July and August, the pop-up Café trialled in 2021 returned to the parish church, offering affordable lunches and teas for members of the local community in the church building and outside in the churchyard. Throughout the year, the weekly Wednesday recitals have continued to flourish, attracting talented performers from across the country, and from as far afield as Milan. Audience numbers have remained strong throughout 2022, in spite of the re- establishment of concert series in other locations of the city after the pandemic. The recitals remain a core element of St Nicholas, community outreach, providing high- quality music, homemade refreshments and hospitality, for a voluntary donation. The multi-purpose use of the church by groups and individuals fully returned to pre- pandemic levels through the course of 2022. In addition to regular weekday hires, the church hosted a wide range of seasonal and occasional hires, giving space for variety of community and cultural events. The income generated by the use of the building by hirers is an essential element in the sustainability of the parish church in the medium to long term and is a valued part of our offering to the city and neighbourhood. During the Fringe Festival a highly successful series of historical tours of the church was offered by a member of St Nicholas, congregation, attracting both old and new visitors keen to learn about the long history of the church and its many personalities. As part of the Open Church project detailed above, a weekly Needlework group run by a member of the congregation and open to all was established in winter 2022, attracting sewing enthusiasts from across the city. In 2022, the city council continued to develop plans to make the green spaces around the church more accessible and safe, not least through the potential provision of external lighting of the building, using Section 106 monies. The PCC remained engaged as a key partner in these conversations. Pastoral care The work of the Pastoral Visiting team has remained a vital, though often unseen, element of St Nicholas, common life and flourishing throughout the year. The group of visitors, led by the Authorised Lay Minister, visits and keeps in touch with the sick, housebound and isolated,. those who are Lay Ministers of Communion 8lso take the Eucharist to those who wish to receive it at home. Through the course of 2022 this team has grown in both number and commitment, as pandemic restrictions have given way to more normal social and pastoral interaction.
Financial review The total receipts on unrestricted, designated and restricted funds were £111,233, £522 and £18,922 respectively. A detailed breakdown of these receipts is included in the financial statements. Unrestricted income from donations decreased by £6,561 to £83,152 (representing 74.8 % of the total unrestricted income). Unrestricted income from trading activities increased by £12,365 (90.6 % ) to £26,009. We are very grateful for the grant we received from The Robertson Hall trust (£4,333) for our administrator. The largest expenditure of the PCC was the sum of £61,000 paid as parish share towards our diocesan parish ministry costs. These costs include clergy stipend and pension, housing, training, ministry support, parish support and national church. For 2023 the diocesan parish ministry costs increase by 2.4°/o to £78,795. The PCC has decided to offer £65,000 (an increase of 6.60/0) towards those costs. Charitable donations of £4,160 (representing 5 % of unrestricted donor income) were made directly by the PCC. In addition to that sum £798 was given indirectly through collections at services and sundry donations. The net result for the year was a breakeven on unrestricted funds and an excess of receipts over payments of £1,426 and £10,872 on designated and restricted funds. Résèrves policy The PCC'S policy is that the unrestricted General Fund should be maintained at a minimum level of one month's expenditure and up to a maximum of three months (excluding exceptional items). The PCC considers this sufficient to finance working capital and committed staff costs and provide for emergencies. As at the 31 st December 2022 the General fund value was £19,901 representing 1.8 months of budgeted expenditure in 2023. Ministry Team, employees and volunteers The Revd Dr Dominic Keech remains Vicar of the parish. Our Assistant Clergy, Fr Anthony Ball, Fr Chris McDermott and Fr Robin Protheroe, have continued to support the life of the parish throughout the year,. their ministry is warmly appreciated and valued by the whole congregation. In January we bade a very fond farewell to Revd Jessica Reid, on the completion of her curacy, and wished her well for the beginning of her first Incumbency at Fishbourne and Apuldram. Our churchwardens Heather Wyborn {reelected May 20221 and Nigel Nash (reelected May 20221 have worked tirelessly on our behalf to maintain the good order of the church building, support our pastoral and common life, and provide wise leadership on behalf of the laity and in close partnership with the Incumbent. They h8ve been ably assisted by Mike Jackson in his capacity as Treasurer, who has helped us to prepare and understand the church's accounts and its finances,. and all the members of the PCC, who have made a valuable contribution to our mission and ministry through their
careful discemment, deliberation and assistance in delivering our missional priorities through the year. Two employees of the PCC have continued to provide professional support to the work of St Nicholas,: Joanne Morrell, the Parish Administrator,. and Andrew Dickson, the Organist and Director of Music. They have continued their widely appreciated work with diligence, professionalism, and commitment to the flourishing of St Nicholas, throughout 2022. Our diverse team of volunteers have persisted in their commitment to St Nicholas, throughout 2022, responding generously to the changing needs of the church as the year has progressed. We wish to record our sincere thanks to all who have contributed to our common life and ministry throughout the course of 2022. The willingness of many people to give time and skills to the parish church has enabled our community to respond creatively and hopefully to this time of pandemic. Structure, governance and management The method of appointment of PCC members is set out in the Church Representation Rules and consists of certain ex-officio members (the incumbent, churchwardens), members of the Deanery, Diocesan or General Synods and 9 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of gender, skills and experience where possible. 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. The full PCC met seven times during the year, with an average attendance of 800/0. The work of the PCC is assisted by its Standing Committee. During the year Council has principally been occupied in returning the parish church to vigour, following the end of the Covid 19 pandemic. It has also considered issues relating to safeguarding, health and safety, finance, maintaining the fabric of the building, partnership with the city council to develop the green spaces. Safeguarding The PCC has a Safeguarding Officer, Nigel Nash, who advises the PCC on matters of compliance and good practice in all areas relating to the safeguarding of children and vulnerable adults. He assists the PCC in ensuring that officers of the church and volunteers are appropriately monitored through Disclosure and Barring Service checks, and that they complete relevant safeguarding training. The PCC has received and approved the safeguarding policies and procedures recommended by the diocese during 2022 and keeps this important area under continuous review,
Administrative information St Nicholas, Church is situated in the centre of Brighton. It is part of the Diocese of Chichester within the Church of England. The correspondence address is St Nicholas, Church, Church Street, Brighton, BN13LJ. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission (registered charity number 1131831). PCC members who have served from 1st January 2022 until the date of this report was approved are: Ex Officlo members: Incumbent.. Assistant Curate.. Revd Dr Dominic Keech Revd Jessica Reid (Chairl until January 2022 Churchwardens". Nigel Nash Heather Wyborn Deanery Synod.. Nigel Nash Louise Roddon Veronica Thomason Diocesan Synod.. Martin Auton Lloyd Elected members: Josephine Baker Sharon Baxter John Hodges Andrew Kemp Clemmie Leyland Vivienne McKay Amy Morrell Georgina Obeng Carole Potter Miranda Sinyard Aiko Somers-Harris Felicity Stimpson Matthew Suter until May 2022 until May 2022 from May 2022 from May 2022 until May 2022 until May 2022 from May 2022 from May 2022 Co*OPted members: Michael Fisher Michael Jackson until May 2022 (Treasurer) Approved by the PCC on 23 March 2023 and signed on their behalf Reverend Dr Dominic Ke8ch
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 TOTAL Unrestr¢cted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2022 TOTAL FUNDS 2021 Notes Income and endowments from: Donations and legacies Other trading aclivi118S Investments Other income 28 83,152 26,009 1,834 238 522 18,922 102,596 26,009 1,834 238 130,677 106,267 13,644 160 2b 2c 2d 495 120,567 Total income and endowments 111,233 522 18.922 Expenditure on.. Raising funds Charitable activities Other expenditure Total expendlturè 3a 3b 3¢ 3,670 103,355 208 107,233 52 3,722 114,449 208 118,379 1,953 111,482 81 113,516 3,096 7,998 3,096 8,050 Not incomel{net expenditure) 4,000 12,5741 10,872 12,298 7,051 Tran8fer8 belween funds 14,000) 4,000 Gainslllossesl on rovaluation of: Investment assets 6a {8801 18801 201 Net movement In funds 1,426 10,872 18801 11,418 7,252 Total funds brought forward 19,901 116.219 13.875 6,997 156,992 149,740 Total funds Carried forward 19,901 117,645 24,747 6,117 168,410 156.992
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF KqYRA, BRIGHTON BALANCE SHEET AT 31 DECEMBER 2022 Notes 2022 2021 Fixed assets Investments Tangible fixed assets 6a 6b 6,117 2.322 6,997 3,283 Total flxed assets 8,439 10,280 Current a$$ots Debtors Short term deposits with Central Board of Finance Bank and cash in hand 4,517 152,103 12,233 168,853 4.898 122,103 28.328 155,329 Current Llabllltles Creditors - amounts falling due in one year 8,882 8,617 Net current a8set8 159,971 146,712 TOTAL NET ASSETS 168.410 156,992 Fund$ Endowm¢ntfunds 10 6,117 6,997 R¢strlctgd funds 10 24,747 13.875 Designated Funds 10 117,645 116.219 Unrestricted funds 10 19,901 19,901 TOTAL FUNDS 168,410 156,992 Approved by the Parochial Church Council on 23 March 2023 and signed on ils behalf Reverend Chairman ominic Keech The accompanying notes form a part of these financial statements.
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 1. Accounting polleieg a Accountlng conventlon The fi'nancial statements have been prepared under the Church Accounting Regulations 2006 in accordance with appli¢able accounting standards and the currenl120151 Statement Of Recommended Practice, Accounting and Reporting by Charities SORP IFRS 1021. The financial statements have been prepared under the historical cost convention 88 modified by the inclusion of investments at market value. The financial statements include all Iransaclions, assets and liabilities for which the PCC is responsible in law. They do not include the aceounls of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members. b Funds a¢covntlng Funds held by the PCC are.. Unrestricted funds - general funds which can be used for PCC ordinary purposes. Design81ed funds monies sel aside by the PCC out of unrestricted funds for specific future purposes or projects. Restricted funds - al income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest,. bl 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 unspenl al the end of the year is carried forward as a balance on that fund. Endowment funds - funds, the ¢apilal of which musl be maintained., only income arising from the investment of the endowment may be used. either as restricted or unreslricled funds, depending on the purpose sel out in the terms of the original endowment. Incom8 and endowment8 All income and endowments are accounted for without deduction for any costs of receivabilily, are re¢ognised when there is evidence of enlillemenl, receipt is probable. and the amount can be measured reliably. Donatlons and legacles Collections are recognised when received. Planned giving receivable is recognised when due. Income tax recoverable is recognised when the income lo which it is allached is recognised. Gr8ntS 8nd legacies are recognised when the PCC is legally entitled lo the amount due. other tradlng actlvltles Income from trading is recognised when received. Income from Investments Dividends are accounted lor when due and payable. Interest entillemenls are accounted for as they 8ccrue. All other Ineome All other income is recognised when il is receivable. Gains and losses on Investments Realised gains are recognised when the investments are sold Unrealised gains and losses are accounted foi on revaluation on 31 December. 10
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA. BRIGHTON NOTES TO THE FINANCIAL STATEMENTS {continuedl FOR THE YEAR ENDED 31 DECEMBER 2022 d Expenditure Expenditure is accounted for on an aGcruals basis and accounted for gross. Charltable actlvltles The diocesan parish contribution is accounted for on an annual basis, reflecting the commitment made by the PCC to Brighton Deanery. Any parish contribullon unpaid al 31 December is provided for in these accounts as an operational Ilhough not a legall liability and is shown as a creditor in the balance sheet. Fixed Assots Tangible fixed assets Consecfated and beneficed property of any kind 18 excluded from the accounts by s.1012} of the Charities Act 2011. Moveable church furnishing held by the Vi¢ar 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 bul are not included in the financial stalemenls. For other property acquired prior to 2000 there is insufficient cost information available and therefore such assets ar8 not valued in the financial slatements, All expenditure on consecrated or beneliced buildings and individual items costing under £1000 are wrillen off in the year they were incurred. Depreciation Depre¢ialion is ealculated lo write down the cost of tangible fixed assets over their expected lives. The rale applicable is 250/0 Islraighl line}. Investments Investments are slated al market value at the balance sheet dale. f Current Assets Amounts owing lo the PCC at 31 December in rBspect of fees, ¥enls or other income are shown as debtors less provision for amounts that may prove uncolleclable. Short-lerm deposits are held with the CBF Church of England Funds. 11
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA. BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Icontlnuèdl FOR THE YEAR ENDED 31 DECEMBER 2022 2 Analysls of Income and endowments TOTAL Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2022 TOTAL FUNDS 2021 a Incorne from donations and legacies Planned giving standing orders Planned giving - weekly envelopes Cash collections al all serviees One off donations and appeals Income lax recovered under Gift Aid Legacies Other grants 51,274 3.602 3,312 10,232 14,732 51,274 3,602 3,312 22.843 17.232 56,666 3,527 2,962 19.353 17.470 1.000 5.289 106,267 522 12,089 2,500 4,333 18,922 4,333 102 596 83,152 522 b Incomg from other tradlng activltles Coffee and tea Social events Fund raising Music recitals Fees from weddings, funerals elc Sale cardslbooks & activities Church hire 738 472 1.192 6,749 1,601 177 15,080 26,009 738 472 1,192 6,749 1.601 177 15.080 101 130 419 4,429 1,173 42 7,350 13,644 c Investment Income Dividends and interest 1,834 1,834 1,834 1,834 160 160 d Other income Other income 238 238 238 238 496 496 Total income 111,233 522 18,922 130,677 120,567 12
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF PIiYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Icontinugd) FOR THE YEAR ENDED 31 DECEMBER 2022 3 Analysis of expenditure TOTAL Unrestricted Designated Reslricled Endowment FUNDS Funds Funds Funds Funds 2022 TOTAL FUNDS 2021 a Expenditure on raising funds Social functions Events Music recitals Direct costs re church hires Online giving Charges Stewardship costs 778 199 2.027 470 125 71 3,670 52 830 199 2.027 470 125 71 3,722 119 233 957 304 183 157 1,953 52 b Expenditure on charitable activities Missionary and charitsble giving Diocesan parish share Salaries and wages.. Organist Parish Adminislralor Ministry costs.. Clergy costs- vicar Clergy costs - ctjrale Mission and evangelism costs.. Junior church Church insurance Church running expenses Repairs and maintenance Lilurgic81 supplies Flowers Musiclchoir Printing and photocopying Postage and telephone stationery Sundry Advertising Electricity Gas Devotional cards and books Major fabric works 4,160 61,000 4,160 61,000 4,420 57,000 4,846 5,032 4,846 9.365 5,230 7,776 4,333 4,784 13191 1,124 5,908 {319) 4,147 1.644 122 178 300 4,471 3,451 7,812 1,960 1,774 388 1,691 652 775 60 244 1,470 3,327 365 749 114,449 252 4,351 2,289 5,370 1,876 1,630 185 1,394 858 491 108 100 1,254 3,487 4,471 3,451 6,632 1,820 1,180 140 1,774 388 730 652 775 60 244 1,470 3.327 220 961 145 749 3,096 7,620 111,482 103,355 7,998 Other expendlture Coffee and tea 208 208 208 208 81 81 Total expenditure 107,233 3.096 8,050 118 379 113,516 13
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA. BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Icontlnued) FOR THE YEAR ENDED 31 DECEM8ER 2022 TOTAL Unreslricled DesEgnated Restricted Endowment FUNDS Funds Funds Funds Funds 2022 TOTAL FUNDS 2021 4 Staff Costs a Remuneration - wages and salaries 9,878 4,333 14.211 13,006 During the year the PCC employed an organist and an administrator on a part time basis. Occasional organists were engaged on a self-employed basis. b Payments to PCC members There were no disclosable transactions in respect of PCC members. nor persons ¢loseW connected with them. S AnaFysis of transfers between funds Reason for transfer Transfer art of 2022 sur Transfer arl of 2022 sur Amount £2,000 Beeen unrestricted and desi Beeen unreslricled and olesi nated naled lus to ari5h share fund lus to fabric fund TOTAL Unreslricled Designated Re$tricted Endowment FUNDS Funds Funds Funds Funds 2022 TOTAL FUNDS 2021 6 Fixod Assots Investments Market value 1 January Nel gainslllosses) on revaluation Market value 31 December 6,997 880 6,117 6,997 880 6.117 6,796 201 6,997 b Tangible flxed assets Grand Piano Photo- Copier Grand Total Cost or valuation At 1 January 2022 Additions At 31 December 2022 4,500 4,802 9,302 4,500 4,802 9,302 DepreclatSon Al 1 January 2022 Charge for yegr Al 31 December 2022 4,499 1,520 961 2,48fj 6,019 961 6,980 4,499 Not book amounts At 31 December 2022 2,321 At 31 December 2021 3,282 3,283 14
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (¢ontinued} FOR THE YEAR ENDED 31 DECEfvIBER 2022 TOTAL Unreslricled Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2022 TOTAL FUNDS 2021 7 Analysls of net a88ets by fund Investment fixed assets Tangible fixed assets Current assets Current liabilities 6,117 6,117 2,322 168.853 6,997 3,283 155,329 8,617 156,992 2,321 115,324 28,782 8,882 19,901 24,747 117,645 24.747 6,117 168,410 8 Debtors Income tax recoverable Accrued income Sundry debtors 4,316 107 94 4,517 4,316 107 94 4,517 4,804 94 4.898 9 Creditors: amounts falling duo within one year Church hire deposits 400 Ch8rit8ble giving 4.173 897 1.743 1,172 497 8.882 400 4,173 897 1,743 1,172 497 8,882 600 4,438 594 643 1,636 706 8,617 Deferred income Accruals Sundry eredilors 15
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATENIENTS lcontinuedl FOR THE YEAR ENDED 31 DECEMBER 2022 10 Statement of funds Bal bl 1 Jan 2021 Income Expenditure Other gains Transfers and Ilossesl Bal clhvd 31 Dec 2022 Unie8trlcted Fund$ General fund 19,901 19,901 111,233 111.233 107,233 107,233 4,000 4.000 19,901 19,901 Deslgnated Funds Alta¥ Children's ministry Diocesan parish share Fabii Hardship Major project Outreach Photocopier Servers, robes Vicarage re-decoration 6,919 537 3,000 4,026 598 95,216 748 122 6,171 415 5,000 6.026 598 95.216 522 2,321 2,000 2,000 522 3,282 141 2.500 116,219 961 141 1.124 3,096 1,376 117,645 522 4,000 Restricted Funds Adminislralion Altar Boiler Choral Foundation Curate support Fabric Flower Homeless outreach Liturgical Maintenance of the grand piano Organ Outreach Sl Paul's CE School Vicar's discretionary Youth work 4,333 12,500 100 4,333 12,500 3,580 1,507 715 531 1,095 1,380 202 608 360 1,185 464 70 550 24.747 4,260 1,895 715 531 1.312 1,380 780 388 1,557 1.774 202 1,008 360 1,170 694 400 160 145 230 70 550 13.875 18,922 8,050 Endowment Funds Hanbury Trust Wagner Fund 3,438 3,559 6,997 14621 418 880 2,976 3,141 Total funds 156,992 130,677 118,379 880 168.410 Unrestricted fund - Assets held by the PCC foi carrying out il's general aclivilies. Desi nated funds- Funds the PCC has set aside for specific purposes falling within il's normal aclivilies. Restricted funds - See breakdown on next page. 16
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS {¢ontinued} FOR THE YEAR ENDED 31 DECEMBER 2022 10 Statement ol fund8 Icontlnedl Administration - Grant received from The Reverend Frederick W. Roberslon trust lo pay towards the parish administrator's salary. Altar- Donation received in 2022 towards cost of new nave altar. 0ilgr- Donations received during 2021 for a replacement gas boiler and ongoing major repairs lo both boilers. Choral Foundation Monies received in November 2018 from the Sl Nicholas Choral Foundation. At the end of 5 years any unspent monies in this fund become unrestricted. The fund can be used.. To advance the education of the public in the arts and particular the art of music with a special regard to choral music. 'To further the education of young people aged 7-18 by providing grants and scholarships relating to musi¢al education. To pay for general Sl Nicholas, Brighton Choir expenditure. Curate su ort- Monies transferred from Affirming Catholicism in 2018 on the provison that they are used to support the curate current or future. Fabric - Donations, grants and fundraising events for substantial repair of the chuich building and 8ss0cialed fabric. Flower- Donations received for pur¢hase of flowers. Homeless outreach Donations received lo pay towards running costs of the night sheiter, Saturday welcome café or other project. Litur ical - Donation received in 2022 towards 2023 costs Malntenance of the rand lano - The amounts raised in this fund were originally for the purchase of a new grand piano. However. under a Charity Commission Scheme dated 21 October 2019 the monies can now be spent on the maintenance of a grand piano. an - Donations and fundraising events for purchase and maintenance of new Eminent organ. Outreach - Donation for any community outreach project. School - The source of this fund is unknown. Vlcarfs discretiona Donatpon received In 2022 Youth work- Fundraising event lo support youth iesidenlial events plus sale of youth equipment. Hanbu Trust - Income paid direct to the Dioeese. The source of this fund was Miss Leslie Hanbury. Wa nor Fund - Income paid direct lo the Diocese and goes towards Incumbent's stipend. The source of this fund is unknown. 11 Related charlty The Friends of Sl Nicholas Church (Charity Commission registered number 10460541 is a connected charity. The funds of this charity are not incorporated in these accounts. 17
Independent examiner's report to the PCC of St Nlcholas of Myra Brighton This is my report to the Parochial Churth Council of the E¢¢lesiastical Parish IPCC) of St Nicholas of Myra Church Brighton on the accounts for the year ended 31 December 2022 set out on pages 8t017. Respective rnsponslbllltles of th• PCC and the examiner The PCC membern are responsible for th8 preparation of the accounts. The PCC members Consider Ihat an audit is not requirèd for this year under section 144 of the Charities Act 2011 (°Ihe Charilies Act") and that an independent examination is needed. It is my responsibilily-. to examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the General Direct¢ons given by the Charity Commissioner under section 145(5)Ib) of the Charities Act. and to stale whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordan with general Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the accounts, and seeking explanations from you, as Irustees. concerning any such matters. The prOdureS undertaken do not provide all the eviden that would be required in an audit, and consequently no opinion is given as to wheth8r the ac¢ounts present a 'tnJe and fair view, and the report is limited to those matters set out in the statement below. Indèpondent examlnor's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordan with section 130 of the Charities A¢t', and to prepare accounts which accord with the accounting re¢ord$ and comply with the accounting requirements of the Charities Act have not been met,. or 2. to which, in my opinion, attention should be drawn in order to enabFe a proper understanding of the accounts to be reachèd. Signed...... 21 April 2023 Tania Little 1 Primrose Clos6 Litllehampton Wesl Sussex BN17 6US 18