## **PRESTON WITH SUTTON POYNTZ PAROCHIAL CHURCH COUNCIL**
## **Independent Auditor’s Report To the PCC of Preston with Sutton Poyntz**
I have audited the financial statements of Preston with Sutton Poyntz Parochial Church Council (the PCC) for the year ended 31 December 2022 which comprise the Balance Sheet, Statement of Financial Activities and the related notes. These financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and investments and the accounting policies set out therein.
## **RESPECTIVE REPONSIBILITIES OF MEMBERS OF THE PCC AND AUDITOR**
As the members of the PCC you are responsible for the preparation of the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
I have been appointed as auditor under section 43(2) of the Charities Act 1993. My responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland).
I report to you in my opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Charities Act 1993, as also contained in the Church Accounting Regulations 1997. I also report to you if, in my opinion, the Treasurer’s Report is not consistent with the financial statements, if the PCC has not kept proper accounting records, or if I have not received all the information and explanations I require for my audit.
I read the Treasurer’s Report and consider the implications for my report if I become aware of any apparent misstatements within it. I also rely upon the assurances provided for me by Geoff R Light Esq in respect of certain figures.
## **BASIS OF OPINION**
I conducted my audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the members of the PCC in the preparation of the financial statements, and of whether the accounting policies are appropriate to the PCC’s circumstances, consistently applied and adequately disclosed.
I planned and performed my audit so as to obtain all the information and explanations which I considered necessary in order to provide me with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming my opinion, I also evaluated the overall adequacy of the presentation of information in the financial statements.
## **OPINION**
In my opinion the financial statements give a true and fair view of the state of the PCC’s affairs at 31 December 2022 and of the incoming resources and the application of resources for the year then ended and have been properly prepared in accordance with the Charities Act 1993.
## **R B Wilson FFA, FIPA, FAIA, FFTA, FinstCM, B Acc (Hons)**
Financial and International Accountant
“Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL
15 February 2023
Page 1
St. Andrew’s Church, Preston
## ANNUAL FINANCIAL REPORT
## AND ACCOUNTS
## OF THE PAROCHIAL CHURCH COUNCIL
For the year ended 31 December 2022
## **Incumbent:**
The Rev James Menzies The Vicarage 2 Pimula Close Littlemoor Weymouth Dorset DT3 6SL
## **Bankers:**
The HSBC Bank 18 St Mary Street Weymouth Dorset DT4 8PH
## **Auditor:**
Mr R B Wilson FFA, FIPA, FAIA, FFTA, FinstCM, B Acc (Hons) “Strathmore”
53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL
## INDEX
|||**Pages**|
|---|---|---|
|Auditor’s Report||1|
|Trustee’s Report||2 a-c|
|Treasurer’s Report||3|
|Accounting Policies||4 - 5|
|St. Andrew’s:|Balance Sheet|6|
||Income and Expenditure Summary|7|
||Income Resources|8|
||Resources Used|9|
||Assets and Liabilities – Details|10|
||Detailed Fund Balances|11|
||Church Rooms Activities Account|12|
||Community Angels Activities Account|13|
||St Andrew’s Mission Giving|14|
## **Trustee’s Report**
**St Andrew’s Church, Preston with Sutton Poyntz Annual report and accounts of the Parochial Church Council for the year ended 31 December 2022.**
## **Administrative information**
St Andrew’s Church is situated in Church Road, Preston, Weymouth. St Andrew’s is one of seven churches which comprises the Weymouth Ridgeway Team Ministry which operates within the Weymouth and Portland Deanery, and Sherborne Arch deaconry as part of the Salisbury Diocese within the Church of England. The correspondence address is Team office, 4 Church Road, Preston, DT3 6BU.
The Parochial Church Council (PCC) is registered with the Charity Commission.
PCC members who have served from 1[st] January 2022 until the date of this report was approved are:
|||Re-election|
|---|---|---|
|Incumbent (Team Rector)|Revd.JamesMenzies||
|LayWorshipLeader|HarryBarnes||
|LayWorshipLeader|Theresa Clayton||
|LayWorshipLeader|MandyRobinson||
|LayWorshipLeader|JuneReed||
|Administrator|ShirleyMitchell||
|Church Warden(s)|HarryBarnes|Annually|
||SydBateman|Annually|
|Deanery Synodrepresentatives|NevilleWood||
||David Hall||
|ElectedLayPCCmembers|||
||Jean Fairbrother||
|Lay Chair|ShirleyDavies||
||David Geary||
||NevilleWood||
||Elizabeth Wood||
||Caroline Crisp||
||Geoff Light||
||TomGarrett||
||DavidHall||
||JulieBurton||
||Trevor Lindley||
||DeniseKepple||
## **Structure, Governance and Management**
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
## **Objectives and Activities**
St Andrew’s PCC has the responsibility of co-operating with the incumbent, the Revd James Menzies, in promoting in the ecclesiastical parish the whole mission of the Church; pastoral, evangelistic, social and ecumenical in order that members of the church may pray, serve and grow more effectively. It also maintains St Andrew’s Church, Church Road, Preston, Church Rooms, Church Road, Preston and Mission Hall, Mission Hall Lane, Sutton Poyntz.
Page 2a
## **Achievements and Performance**
## **Church attendance**
Updated Electoral Roll number is **92** .
- Harvest Festival – **42**
- Remembrance Service – **29**
- Christmas Carol Service – **95**
- Midnight Christmas Eve – **53**
- Christmas Day – **33**
- Sunday 9:15am Service average attendance – **35**
- Midweek evensong 7:30pm average attendance – **12**
- Average attendance Café Church/Church Rooms – **18**
In 2022 there were 6 Weddings, 5 Baptisms, and 8 Funerals in St Andrew’s Church.
## **Review of the year (PCC)**
The PCC met 6 times during the year with an average level attendance of 10.
## **Worship**
The normal pattern of services in 2022 is shown in the table below.
|**Day**|**Time**|**Location Type of Service**|
|---|---|---|
|Sundays|09:15|MorningWorshipwith Holy Communion|
|1~~st~~ Sunday ofthemonth
|09:15|Café Church|
|Wednesday1~~st~~ & 3~~rd~~
|19:30|Evensongwith Holy Communion|
|Wednesday2~~nd~~ &4~~th~~ (+5~~th~~where appropriate)|19:30|Evensong|
We are extremely grateful for the continued support from our retired Clergy, visiting Clergy, Lay Ministers and Lay Worship Leaders who ensure that all our services are covered. We are also indebted to our organists, choir, vestry team, sides and musicians.
2022 has seen people coming back to Church after the pandemic, people are beginning to feel more comfortable meeting again, and we are very pleased to welcome back friends old and new.
We have held a number of very successful events over the past year and the events such as the Sing for your Supper and Quiz night, have attracted both our own congregation, those within our own community and further afield.
We were also encouraged by the success of our Lent course and our home groups continue to flourish.
## **Fabric**
We are extremely grateful for the volunteers who help with the maintenance and efficient running of the church, those who clean the church, those who clean the brass, opening and locking the church, flower arranging, checking the heating, general repairs and maintenance, liaising with contractors, displaying posters, washing of linen and caring for vestments, ordering of candles, wafers and wine and provision of refreshments, bell ringing, grass cutting and maintenance of the churchyard.
The Quinquennial Survey took place at the end of December and a report will be published at the end of March 2023.
Page 2b
## **Finances**
The Finance Sub-Committee have been looking at ways to increase our income and new methods of payment have been installed in our Church.
## **Links within the Community (Mission and Ministry)**
We continue to support the following:
- Sudan Link
- St Andrew’s School
- All Saints School
- The Lantern Trust
- The Children’s Society
- St Andrew’s Mother Union
- West Dorset Refuge Welfare Fund
- Weymouth Street Pastors
- Samaritans
- Dorset Historic Churches Trust
- L Edwards Bell Rest Fund
- Royal British Legion
All of the above have links within our community.
## **Financial Review**
Please see attached accounts
## **Reserves Policy**
It is our policy to invest our funds balance with CBF Church of England Deposit Fund.
Page 2c
## **Treasurer’s Report**
## **1. Overall Situation**
The net worth of the PCC decreased by £46,100 last year to just under £708,200. The market value of our investments reduced by £29,500 (please see no.4 Investments) whilst there was a deficit of £4,600 on General Account and a deficit of £12,000 on our Restricted funds to cover our fabric/restoration needs and to fund the deficit on the Community Angels account.
## **2. Income**
Our General Income increased by over £4,200 last year where we saw good improvements in fundraising, planned giving (owing to the introduction of the Parish Giving Scheme) and service collections. Church room lettings also saw an increase of nearly £2,400 following the end of the pandemic.
## **3. Expenditure**
Our outgoings on General account, to cover day to day running costs were maintained at similar levels to the previous year where we continued to pay our Parish Share at 50% of the official rate. We understand that there is to be a review of the Share system next year.
## **4. Investments**
The value of our investments reduced by £29,500 last year owing to market forces and the need to withdraw £13,000 from our Designated deposit funds to cover the cost of renewing the Church Rooms floor. Endowment funds are now valued at £65,500 and General funds at £43,150. Owing to a rise in interest rates during quarter four we saw a £1,400 increase in deposit account interest from CCLA. Our dividend and interest line therefore increased accordingly to nearly £5,000.
## **5. Commitments**
Over the coming year there will be significant fully funded costs to complete the restoration of the Church, and works necessary under the latest quinquennial report.
## **6. Conclusion**
Excluding the reduction in the value of our General investments, and in the absence of any General legacies, the deficit on our General account was just over £4,600. Had we paid our Parish Share in full it would have been in the excess of £38,000 which is unsustainable against existing current assets.
My thanks to Rev James Menzies, Shirley Mitchell in the office, and Harry Barnes/members of the finance subcommittee for their support during the year
Geoff Light Hon Treasurer
Page 3
## **Notes to the Financial Statements**
## **1. Accounting Policies**
The Financial Statements have been prepared in accordance with the Church Accounting Regulations 1997 together with applicable accounting standards and the Charities SORP.
Any references to the PCC shall be deemed to include the DCC where appropriate.
The Financial Statements have been prepared under the historical cost convention except for:-
- a) Investment assets, which are shown at market value
- b) Land and buildings at Mission Hall Lane, which have been valued by the PCC under the “prudence” convention.
- c) All figures in the Accounts have been rounded to the nearest pound. This has lead to some totals appearing to be arithmetically incorrect.
## **2. Funds**
General Funds represent funds of the PCC that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC.
The purpose of restricted and endowment funds is noted in the accounts.
The accounts include transactions, assets and liabilities for which the PCC can be held responsible.
The accounts do not include accounts of church groups that owe an affiliation to any other body (eg. Mothers Union) nor those that are informal gatherings of church members.
## **3. Incoming Resources**
## **Voluntary Income and Capital Receipts**
Collections are recognised when made.
Amounts received under covenant are recognised only when honoured by the covenantor. Income Tax recoverable on covenanted or Gift Aid donations is recognised when claimable.
Grants and legacies made to the PCC are accounted for as soon as the PCC is notified of its entitlement and the likely amount due.
Funds raised by sales, fund raising and other events are accounted for gross.
## **Other ordinary income**
Rental income from letting of church premises is accounted for when due. Parochial fees due to the PCC for weddings, funerals etc are accounted for on an event basis.
## **Investment Income**
Dividends and interest are accounted for when due, together with the relevant amount of Income Tax.
## **Investment gains and losses**
Realised gains and losses are recognised when investments are sold. Unrealised gains and losses are accounted for on revaluation of investments at 31 December.
## **4. Application of resources:**
## **Grants**
Grants and donations are accounted for when paid.
## **Costs directly related to the work of the church**
The Diocesan quota or Parish share is accounted for in the year concerned.
Page 4
## **5. Fixed Assets:**
## **Consecrated land and buildings and movable church furnishings**
Consecrated and beneficed property is excluded from the accounts by Sect. 96 (2) (c) of the Charities Act. 1993 No value is placed on the movable church furnishings held by the Church Wardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be an inalienable property.
All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement is written off.
## **Other land and buildings**
Other land and buildings held on behalf of the PCC for its own purpose is valued at historical cost, except for the land and buildings at Mission Hall Lane which have been valued under the “prudence” convention by the PCC.
No depreciation is charged against such properties as the PCC’s policy is to keep them in good repair and all expenditure on maintenance or improvements is written off as incurred.
Other fixtures, fittings and office equipment
Capital office equipment items (eg. Computers) purchased and used for the church purposes are depreciated on a straight line basis over 4 year.
Church rooms equipment items are depreciated on a straight line basis over 10 years which is charged to general and special purpose funds as appropriate to the funding of the original purchase.
Individual items of equipment with a purchase price of £500 or less are written off in the year in which the asset was acquired.
## **6. Investments**
Investments are valued at market value at 31 December.
## **7. Current Assets**
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less any provision for amounts that may prove to be uncollectible.
Short term deposits include cash held on deposit with the Central Board of Finance. Cash at Bank includes current account and deposit account balances.
Page 5
## **ST ANDREW’S PARISH CHURCH COUNCIL ACCOUNTS**
## **BALANCE SHEET AT 31 DECEMBER 2022**
|**Fixed Assets**
**Investments**
**Current Assets**
Debtors (Gift Aid)
Short term deposits
Cash at bank
Cash in Hand
**Total Assets**
**Current Liabilities**
Loans
Sundry Creditors
**NET CURRENT ASSETS**
**ACCUMULATED FUNDS**
Unrestricted
Restricted
Endowment
**TOTAL ACCUMULATED FUNDS**|**General**
**Note**
**Funds**
**£**
4
297,392
43,146
6
1,462
234
38,030
110
-----------
380,374
7
0
-----------
£380,374
======
5
380,374
0
0
-----------
£380,374
======|**Restricted**
**Funds**
**£**
70,789
0
0
191,559
0
10
-----------
262,358
0
-----------
£262,358
=======
0
262,358
0
------------
£262,358
=======|**Endowment**
**2022**
**2021**
**Funds**
**£**
**£**
**£**
0
368,181 368,181
65,448
108,594 138,136
0
1,462
1,323
0
191,793 203,719
0
38,030
42,813
0
120
120
-----------
----------- -----------
65,448
708,180 754,292
0
0
0
----------
----------
----------
£65,448
£708,180 £754,292
======
====== ======
0
380,374 405,786
0
262,358 274,325
65,448
65,448
74,181
----------
----------
----------
£65,448
£708,180 £754,292
======
====== ======|
|---|---|---|---|
Approved by the Parochial Church Council on …………………………….March 2023 and signed on its behalf by:
The Rev James Menzies (Chair) ………………………………. Member …………………………
## **The notes on pages 4 and 5 and from 8 to 13 form part of these accounts.**
Page 6
## **ST ANDREW’S PARISH CHURCH COUNCIL ACCOUNTS**
## **Statement of Financial Activities for the year ended 31 December 2022**
|**INCOMING RESOURCES**
Incoming resources from donors
Other voluntary incoming resources
Gross income from events and activities
Other ordinary income
Income from investments
**Total Incoming Resources**
**RESOURCES USED**
Missionary and Charitable Giving
Support Costs
Directly relating to the work of the church
Fund-raising and publicity
Church management and administration
**Total Resources Used**
Net Incoming/(Outgoing) Resources
Gains/(Losses) on Investments
- realised
- unrealised
**Net Movement in Funds**
Balances Brought Forward 01 January 2022
**Balances Carried Forward 31 December 2022**|**General**
**Funds**
**Note**
**£**
2(a)
34,532
2(b)
2,960
2(c)
12,421
2(d)
0
2(e)
1,488
----------
£51,401
-----------
3(a)
1,975
3(b)
200
3(c)
44,470
3(d)
381
3(e)
8,979
----------
£56,005
-----------
(4,603)
(13,000)
(7,809)
-----------
(25,412)
405,786
-----------
£380,374
======|**Restricted**
**Funds**
**£**
0
2,628
3,351
0
1,523
---------
£7,502
---------
0
7,635
11,784
50
0
----------
£19,469
----------
(11,968)
0
0
-----------
(11,968)
274,325
------------
£262,358
=======|**Endowment**
**TOTAL FUNDS**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
0
34,532
32,886
0
5,588
18,298
0
15,772
12,302
0
0
0
1,947
4,958
3,621
--------
-----------
----------
£1,947
£60,850 £67,107
--------
-----------
----------
0
1,975
1,650
0
7,835
9,018
1,947
58,201
59,464
0
431
20
0
8,979
10,556
--------
-----------
----------
£1,947
£77,421 £80,708
--------
----------- -----------
0
(16,571) (13,601)
0
(13,000)
0
(8,732)
(16,541)
17,811
----------
-----------
----------
(8,732)
(46,112)
4,210
74,181
754,292 750,082
----------
-----------
----------
£65,448
£708,180 £754,292
======
======= ======|
|---|---|---|---|
Page 7
## **ST ANDREW’S PARISH CHURCH COUNCIL ACCOUNTS**
## **Notes to the Financial Statements for the Year Ended 31 December 2022**
|**2INCOMING RESOURCES**
2(a) Incoming resources from Donors
Planned Giving: Covenants
: Income Tax recovered
: Uncovenanted
Collections at all Services
Gift Days
Sundry donations
Totals
2(b) Other Voluntary Income
Donations and Grants
Legacies
Fetes & Fund Raising events
Totals
2(c) Income from events and activities
Appeals
Rent from lettings
Fees
Totals
Other extraordinary income
2(d) Insurance claims
Totals
Income from investments
2(e) Dividends and interest
Totals
**TOTAL INCOMING RESOURCES**|**General**
**Funds**
**£**
25,687
6,689
222
1,914
0
20
----------
£34,532
----------
1,420
0
1,540
----------
£2,960
----------
0
8,216
4,205
----------
£12,421
----------
0
---
£0
---
1,488
--------
£1,488
--------
---------
£51,401
======|**Restricted**
**Funds**
**£**
0
0
0
0
0
0
----
£0
----
874
1,000
754
---------
£2,628
---------
750
0
2,601
----------
£3,351
----------
0
---
£0
---
1,523
--------
£1,523
--------
---------
£7,502
=====|**Endowment**
**TOTAL**
**Funds**
**2022**
**£**
**£**
0
25,687
0
6,689
0
222
0
1,914
0
0
0
20
----
----------
£0
£34,532
----
----------
0
2,294
0
1,000
0
2,294
---
-----------
£0
£5,588
----
-----------
0
750
0
8,216
0
6,806
---
----------
£0
£15,772
----
----------
0
0
---
---
£0
£0
---
---
1,947
4,958
--------
--------
£1,947
£4,958
--------
--------
---------
----------
£1,947
£60,850
=====
======|**FUNDS**
**2021**
**£**
24,109
6,380
284
992
0
1,121
---------
£32,886
---------
18,031
0
267
----------
£18,298
----------
0
5,830
6,472
----------
£12,302
----------
0
---
£0
---
3,621
---------
£3,621
---------
----------
£67,107
======|
|---|---|---|---|---|
|||
|||
Page 8
## **ST ANDREW’S PARISH CHURCH COUNCIL ACCOUNTS**
## **Notes to the Financial Statements for the year ended 31 December 2022 (continued)**
|**3RESOURCES USED**
**Grants**
3(a) Missionary and charitable giving:
Church overseas:
- Missionary societies
- Relief and development agencies
Home missions:
- Church societies
- Secular
Totals
Support Costs
3(b) Sunday School & Church Schools
Messy Church
Community Angels
Totals
Directly related to the work of the Church
3(c) Ministry: Parish Share
Clergy expenses
Church – running expenses
Maintenance
Upkeep of churchyard
Church Rooms running costs
Professional Fees
Totals
Fund-raising and Publicity
3(d) Costs of fund raising activities
Cost of Appeals
Totals
Church Management and Administration
3(e) Staff costs
Admin and Office Equipment
Bank Charges
Totals
**TOTAL RESOURCES USED**|**General**
**Funds**
**£**
150
0
700
1,125
--------
£1,975
--------
200
0
0
------
£200
------
33,601
192
2,992
1,348
0
4,414
1,923
---------
£44,470
----------
381
0
------
£381
------
7,752
1,227
0
---------
£8,979
---------
---------
£56,005
======|**Restricted**
**Funds**
**£**
0
0
0
0
---
£0
---
0
28
7,607
---------
£7,635
---------
0
0
9,072
0
1,677
1,035
0
---------
£11,784
---------
0
50
----
£50
----
0
0
0
---
£0
----
---------
£19,469
=====|**Endowment**
**TOTAL**
**Funds**
**2022**
**£**
**£**
0
150
0
0
0
700
0
1,125
---
---------
£0
£1,975
---
---------
0
200
0
28
0
7,607
---
---------
£0
£7,835
---
---------
0
33,601
0
192
1,947
14,011
0
1,348
0
1,677
0
5,449
0
1,923
--------
-----------
£1,947
£58,201
--------
-----------
0
381
0
50
---
-----
£0
£431
---
-----
0
7,752
0
1,227
0
0
---
---------
£0
£8,979
---
---------
--------
----------
£1,947
£77,421
=====
======|**FUNDS**
**2021**
**£**
150
0
800
700
---------
£1,650
---------
230
39
8,779
---------
£9,018
---------
32,037
416
16,742
1,254
319
4,347
4,350
----------
£59,464
----------
20
0
-----
£20
-----
8,568
1,988
0
---------
£10,556
---------
----------
£80,708
======|
|---|---|---|---|---|
||||||
Page 9
## **ST ANDREW’S PARISH CHURCH COUNCIL ACCOUNTS**
## **Notes to the Financial Statements for the Year Ended 31 December 2022**
|**4 FIXED ASSETS FOR USE BY THE PCC**
GROSS BOOK VALUE
DEPRECIATION
NET BOOK VALUE|**2022**
**2021**
**£**
**£**
At 01 January 2022
398,413
398,413
AddAdditions
0
0
LessSales
0
0
-----------
-----------
At 31 December 2022
398,413
398,413
-----------
-----------
At 01 January 2022
30,232
30,232
Charges for year
0
0
----------
---------
At 31 December 2022
30,232
30,232
----------
---------
-----------
----------
At 31 December 2022
£368,181
£368,181
=======
=======|
|---|---|
## **5 ANALYSIS OF NET ASSETS BY FUND**
|**5 ANALYSIS OF NET ASSETS BY FUND**|||
|---|---|---|
|**General**
**Funds**
**£**
Fixed Assets
297,392
Investments
43,146
Current Assets
39,836
Current Liabilities
0
-----------
Fund Balances
£380,374
======
**6 DEBTORS**
**General**
**Funds**
Income Tax recoverable
1,462
Prepayments and accrued interest
0
Other debtors
0
Inter Parish Accounts
0
--------
Totals
£1,462
=====
**7 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**General**
**Fund**
Accruals and deferred income
0
Creditors for goods and services
0
---
Totals
£0
==|**Restricted**
**Funds**
**£**
70,789
0
191,569
0
-----------
£262,358
=======
**Restricted**
**Funds**
**£**
0
0
0
0
---
£0
==
**Restricted**
**Fund**
0
0
--
£0
==|**Endowment**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
0
368,181 368,181
65,448
108,594 138,136
0
231,405 247,885
0
0
0
-----------
----------- -----------
£65,448
£708,180 £754,202
======
======= ======
**Endowment**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
0
1,462
1,323
0
0
0
0
0
0
0
0
0
---
--------
---------
£0
£1,462
£1,323
==
=====
=====
**Endowment**
**2022**
**2021**
**Fund**
**£**
**£**
0
0
0
0
0
0
---
---
---
£0
£0
£0
==
==
==|
||||
Page 10
## **ST ANDREW’S PARISH CHURCH COUNCIL ACCOUNTS**
|**Notes to the Financial Statements for the Year Ended 31 December 2022**
**8 FUND DETAILS**
**01 Jan 2022**
**Income **
**Restricted Funds**
**£**
**£**
J Annakin – Fabric
12,571
1,130
Church Rooms – Capital Building
70,789
0
Boiler Fund
200
0
Church Bell Fees
1,475
576
Church Bells Fund
361
276
Churchyard and Clock Fund
39,300
517
Choir Fees
6
0
Organ/Tuning Fees
60
1,260
Vergers Fees
869
765
Community Angels Fund
89,963
0
Ron Price Fabric Special Purpose Fund
66,865
1,983
Church Rooms Youth
3,016
0
Candle Holder
100
0
Messy Church Fund
0
245
Ukraine Appeal Fund
0
750
-----------
---------
Totals
£285,575
£7,502
=======
======
**9 DESIGNATED FUNDS AT 31 DECEMBER 2022**
General Fund
Fabric
Churchyard/Pearce
Churchyard/Style
Totals|**Expenditure**
**31 Dec**
**2022**
**£**
**£**
2,935
10,766
0
70,789
0
200
535
1,516
0
637
1,677
38,140
0
6
1,260
60
675
959
7,607
82,356
4,702
64,146
0
3,016
0
100
28
217
50
700
----------
-----------
£19,469
£273,608
======
======
**2022**
**2021**
**£**
**£**
10,331
11,709
25,274
43,698
2,438
2,764
5,103
5,784
---------
---------
£43,146
£63,955
=====
=====|
|---|---|
|**8 FUND DETAILS**
**Restricted Funds**
J Annakin – Fabric
Church Rooms – Capital Building
Boiler Fund
Church Bell Fees
Church Bells Fund
Churchyard and Clock Fund
Choir Fees
Organ/Tuning Fees
Vergers Fees
Community Angels Fund
Ron Price Fabric Special Purpose Fund
Church Rooms Youth
Candle Holder
Messy Church Fund
Ukraine Appeal Fund
Totals
**9 DESIGNATED FUNDS AT 31 DECEMBER 2022**
General Fund
Fabric
Churchyard/Pearce
Churchyard/Style
Totals||
|**10**|**ENDOWMENT FUNDS AT 31 DECEMBER 2022**
**2022**
**2021**
Fund
Restriction
**£**
**£**
Pope legacies
Churchyard maintenance
3,719
4,215
Mayne Fabric Fund
Church fabric
24,876
28,195
C V Fidler Trust
Church Clock or Fabric
8,845
10,025
Nora Green Christmas Tree Trust
Church beatification or Fabric
17,698
20,060
Crossways Trust
none
10,310
11,686
---------
---------
Totals
£65,448
£74,181
=====
=====|
|---|---|
Page 11
**ST ANDREW’S PARISH CHURCH COUNCIL ACCOUNTS**
**Notes to the Financial Statements for the year ended 31 December 2022**
**11 Church Rooms Memorandum Income and Expenditure Account – Year to 31 December 2022**
||**2022**|**2021**|
|---|---|---|
|**Income**|**£**|**£**|
|Rent from lettings|8,216|5,670|
||--------|---------|
|**Total Income**|£8,216|£5,670|
||=====|=====|
|**Expenditure**|**£**|**£**|
|Insurance|1035|974|
|Licenses|194|607|
|Utilities|3,123|1,713|
|Cleaning|980|800|
|Administration and Maintenance|256|93|
||--------|--------|
|Total Resources Used|5,588|4,187|
|Depreciation of Equipment|0|0|
||--------|--------|
|Total Running Costs|5,588|4,187|
||--------|--------|
|Excess of Income over Expenditure|£2,628|£1,483|
||=====|=====|
Page 12
**ST ANDREW’S PARISH CHURCH COUNCIL ACCOUNTS**
## **Notes to the Financial Statements for the year ended 31 December 2022 - Continued**
**12 Community Angels Memorandum Income and Expenditure Account – Year to 31 December 2022**
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|**Income**|||
|Covenants|0|600|
|Interest|1,116|52|
|Donations|4,505|1,058|
|Gift Aid Tax Relief|772|454|
|Grants|500|0|
||--------|--------|
|**Total**|£6,893|£2,164|
||=====|=====|
|**Expenditure**|||
|Salary|6,324|5,919|
|Hire of Meeting Room|1,200|1,200|
|Expenses|1,666|330|
|Insurance|634|583|
|Telephone|795|747|
|Equipment|2,747|0|
|Lunch Club|347|0|
|Social Expenses/Stationary|634|0|
||---------|--------|
|**Total**|14,347|8,779|
||---------|----------|
|Excess of Expenditure over Income|(7,454)|(6,615)|
||----------|----------|
|**Balance at 01 January 2022**|89,962|96,577|
||----------|-----------|
|**Balance at 31 December 2022**|£82,508|£89,962|
||=====|======|
|**Represented by:-**|||
|Funds on Deposit with PCC at 31 December 2022|82,356||
|Community Angels Current Account at 31 December 2022|353||
|Cash in Hand as at 31 December 2022|364||
|Total|83,073||
|Less Cash in Hand 01 November 2021|565||
||----------||
||£82,508||
||=====||
The Community Angels remain under the wing of the PCC who maintain control of the Deposit Accounts with CCLA. Income and Expenditure is conducted through the Angels Current Account with Lloyds Bank Weymouth. The mandate has now been upgraded – two signatures from four to sign.
Page 13
## **St Andrew’s Mission Giving**
|**Name of Charity**
Sudan Link
St Andrews School
All Saints School
The Lantern Trust
The Children’s Society
St Andrews Mothers Union
West Dorset Refuge Welfare Fund
Weymouth Street Pastors
Weymouth Food Bank
Samaritans
Refresh
Dorset Historic Churches Trust
L Edwards Bell Rest Fund
Royal British Legion
DHCT – Ride & Stride
Total|**Type**
**2020**
**2021**
**2022**
Overseas
150
150
150
Home
150
150
150
50
50
50
150
150
150
150
150
150
200
200
200
150
150
150
300
300
200
-
50
325
Other
150
150
150
200
200
150
150
150
150
100
100
100
100
100
100
551
-
-
-------
-------
--------
£2,551
£2,050
£2,175
====
=====
=====|
|---|---|
Page 14