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2022-12-31-accounts

The Charity Registration Number is :- 1131910

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Report and Accounts

31 December 2022

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Report and accounts for the year ended 31 December 2022

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 13
Independent Examiner's Report 14
Funds Statements:-
Statement of Financial Activities 16
Statement of Financial Activities - Prior Year statement 17
Movements in funds 19
Balance sheet 20
Notes to the accounts 21

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

The Trustees present their Report and Accounts for the year ended 31 December 2022.

Reference and administrative details

The charity name.

The legal name of the charity is:- PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL.

The charity is also known by its operating name, ST MICHAEL'S PCC, PLAS NEWTON.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1131910.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established under Parochial Church Councils (Powers) Measure 1956 and Church Pepresentation Rules.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The principal operating address, telephone number, email and web addresses of the charity are:-

Devon Road Newton, Chester, CH2 2PX Telephone 01244315129

Email Address office@stmichaelschester.com Web address www.stmichaelschester.com

The Trustees in office on the date the report was approved were:-

John Stockdale Peter John Webster Dr David Richard Blackmore MA DPHIL Philip Leslie Roberts ACMA Annie Gillian Stockdale John Alexander MacCoy Allan Martin Smith Andrew David Thorne Alison Frances Gibbons Ruth Margareth McKew Sarah Louise Batchelor BVSc MRCVS Anne Margaret De Reybekill Rev Peter Rugen Stephen Powell Andrew Evans Peter John Raglan Caldwell Andrew William Harrison - appointed on 25 April 2022 Alan Charles Gray - appointed on 25 April 2022

1

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

The following persons served as Trustees during the year ended 31 December 2022 :-

In addition to the above the trustee who served during the period but resigned/retired during the period were:

Dr Steven McKew - resigned on 26 April 2022

Stuart Davies - resignes on 26 April 2022

Magdy Fahmy - resigned on 26 April 2022

At the Annual General Meeting the following retire as trustees, but are eligible for reappointment except Sarah Louise Batchelor:

John Alexander McCoy Allen Alison Frances Gibbons Philip Leslie Roberts Andrew Evans Peter John Webster Sarah Louise Batchelor BVSc MRCVS

All the trustees are also members of the charity.

2

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

As a Parochial Church Council the charity's governing document is the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules of the Church of England. Our charitable purpose is "promoting in the ecclesiastical parish the whole mission of the Church."

The main activities undertaken in relation to those purposes during the year.

Annual reports from the church groups

The PCC held ten meetings in the year. The meetings in January, February, March and July were help on Zoom, the rest were held in person.

Below is a summary of the main decisions made in 2022.

There are a number of sub committees that produce reports to the PCC regularly throughout the year. These are Finance, Fabric, World Mission, Children and Families, Youth, Kings Way Café, Safeguarding, and Health and Safety. Detailed reports from these committees are included later in the Review of the Year, together with reports from other groups.

Finance

The decisions below were made following proposals by Phil Roberts, the Treasurer:

Staffing

Building Group

3

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Fabric

World Mission Committee

Outreach and evangelism

Church House Party

Christmas charity

Other decisions made in 2022

4

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Safeguarding

As a Deputy Lead Bishop for Safeguarding for the Church of England, Bishop Julie is based in our diocese. In her diocesan role she has provided updated information on expectations based on national and local safeguarding reviews. Her recommendations have been brought to PCC for discussion and approval. A small working party met to consider the practical implications from this on our day-to-day practice at St Michael's and all recommendations have been put in place.

Ali Gibbons and I have reviewed which additional people also need DBS clearance due to their volunteer roles. Everyone with a DBS (clearance from the Disclosure and Barring Service) is now on a 3-year rotation rather than the previous 5 years and this has caused a lot of extra work. However, many people have opted to use the update service which will require less form filling for them, but still, plenty of work for myself or Ali.

Safeguarding training is now online via the Church of England portal, which could be a problem for some and has involved me in some additional support. PCC members now have to complete 3 safeguarding modules, including one specifically relating to Domestic Violence.

Children and Youth leaders and helpers and others with DBS clearance need to complete 2 modules. During the latter part of 2022, there was a lot of recruitment, with references needed for new applicants. Groups needed additional leaders due to Rob’s departure and with Sas being absent.

We have supported staff as some were involved with safeguarding incidents outside of St Michael’s. Safeguarding incidents within St Michael’s are rare, fortunately, and any that have arisen have been dealt with according to Diocesan and Government policy and protocol. The support of both the Diocesan Safeguarding team and 31:8 who support the Diocese, is invaluable. At times I, or I and Ali Gibbons as my deputy, have been consulted about different situations. We have followed Diocesan policy and protocol. The guidelines are clear.

Anne Stockdale

5

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Childen and Youth

The group comprises Ali Gibbons, Andy Thorne, Pete Rugen & Ruth McKew and meets regularly to discuss:

Children and Youth Groups

Developments in 2022

Prayer

Ruth McKew

6

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Fabric Report

Church/Church centre:

Our Quinquennial inspection was carried out, and reported on in June of 2022, by Chambers Conservation Ltd. There are a group of recommendations to be carried as part of maintenance tasks but no urgent or major findings.

It is however noted that the left-hand panel of the main church window above the communion table has started to fail, (lower frame rotting). Discussions are ongoing to determine the best way forward since a faculty will be required to carry out anything more than temporary repairs.

Storms once again raised issues with the church hall roof tiles. Additional ridge tiles have now been fitted. Further work was also carried out around the velux windows to improve seals. In better weather the link roof between the church and church hall is to be replaced in 2023.

Replacement of the church wooden side doors with PVC doors due to failing frames and lower door sections are now planned to go ahead during the scrambler room refit works are carried out. The garden summer house project was put on hold until summer 2023.

Houses:

At Mannings Lane a variety of maintenance and repair works have been carried out due to leaks as well as wear and tear. This involved both bathrooms and the kitchen, and some window replacements are also required due to failing seals.

At 5 Devon Road work was carried out cure a leak from the toilet.

Testing: All the annual testing has been carried out for the church centre, houses and café on gas equipment, portable electrical appliances and fire extinguishers. Some electrical refurbishment was required in the church centre following inspection.

Maintenance: Jobs continue to be done as and when needed and cover a range of issues some routine and some in response to breakage or wear.

Many thanks to all those who are involved with the ongoing repair, maintenance and development of our facilities.

Steve Powell

7

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

World Mission Committee Report

Our Committee has been enriched by the insights and enthusiasm of three new members during the year. We have continued to meet regularly, to support our mission partners and to facilitate their communication with the church family. We continue to focus on helping St Michael’s to support cross-cultural ministries, whether they are worked out as far away as Argentina or Kyrgyzstan, or with mission partners sharing Jesus in this country with those God has brought into UK from other cultures and faith groups.

All our mission partners are communicating with us regularly and their newsletters are circulated with the weekly parish news-sheets (with our grateful thanks to Jackie and Jenny), so most church members have the opportunity to be informed if they choose to read and think about the mailings. We aim to highlight individual partners through the mission noticeboard, and help people to link names with faces.

More effective relationship-building happens when our mission partners record video interviews or come to visit and can be interviewed in person and preach in main services, sometimes staying for a shared meal. Matt Vaughan came to preach in February, Margaret Gordon in July, Jonathan and Helen Lee and Kanat Kalmakiev in November. Hugo and Techi Vergara will come for their final visit to UK for a week in April. Stephen will come to preach in May. When partners visit Chester, the committee meets with them over a meal to enable more detailed sharing and understanding of the needs and to pray for and with them. We seek to understand how we can support them better.

Each year the mission committee has an amount of money that is not committed to mission partners, which is generally allocated in November. However, with the hostilities in Ukraine and the extensive flooding in Pakistan during the year, we proposed to PCC to give £3000 to the Ukraine appeal and £3000 to four projects in Pakistan working in their areas for flood relief. In November, we proposed to PCC that the remaining unallocated funds in the 2022 budget be designated as part of a Christmas Appeal and given to the Hospice of the Good Shepherd. PCC approved all three proposals, though the Christmas Appeal didn’t appear to gather much support from the church family.

We are thankful for the different ministries of the partners we support. We would love to involve our youth in more about mission. At the same time we are open to new opportunities and geographical locations, and will consider some options in 2023.

Anne de Reybekill (Chair)

8

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Pastoral Support Group

Following Estelle stepping down from co-ordinating the group and in the absence of anyone else coming forward, we agreed to take up the mantle, in a temporary capacity we believed! If there is anyone feeling God calling them to this ministry, please do let us know.

We continue to believe that is a privilege for us to be part of this praying/supporting group and that we are collectively part of the backbone of St Michael’s. A meeting between us is well over due and we shall endeavour to arrange that before long. We appreciate, of course, as Estelle outlined in her last report, that each member of St Michael’s has a responsibility for showing love and care to every member of the church family. Meanwhile we disseminate prayer requests throughout the group as they arise or we are made aware of, sometimes through the St Michael’s family prayers WhatsApp. Sadly people often fail to share answers to prayer.

We know that members of the group continue to actively support church members in need or who have become more housebound. We are pleased that Pete with Judith Green’s help continue to offer Communion at home, to those who request it and are unable to get to church.

We update weekly the prayers requests we are aware of, to Jenny, for inclusion in the weekly news sheet. We also like to include happy as well as sad items of news. Please do continue to contact us with any individual, family or church matters that are concerning you. The group commits to keeping confidential anything that is shared on that basis.

With our love - your servants, Rod and Val Smith

9

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Kings Way Café Report

2022 started off with a freshly decorated café and redesigned play area.

We have had a good year at the café with new customers and regulars too.

We had a Jubilee event along with the Hub outside the café with drinks and cakes and a local singer, which was really good with local people coming along and the weather was lovely.

For 2 weeks in August we made lunch bags for the local children and the Hub distributed them, great team work by all the café volunteers.

We have quite a few Volunteers from St Michaels with a few on the extras list. There is still an issue with Saturday adult regular volunteers. More volunteers would be appreciated even on an as and when!

We have purchased a coffee machine which is working well with the option of decaf coffees! Also had to have a new till as the other till just gave up during one morning, the volunteers are getting used to both the till and the coffee machine.

We have a group of St Michael’s men that come into the café every Wednesday 11-12 for a coffee and a catch up, along with a few ladies from the area meeting on a Thursday 11 - 12 to do the same. Why don’t you come along and join them!!!

A couple of times a week the local fitness group come in after training on Limewood for coffees.

A great success once again with the Christmas lights switch on in early December singing carols before Santa arrived then having drinks & refreshments available.

Thank you once again St Michaels for all your support, have you been in lately to see the us?

Ruth Richards

10

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

As a Parochial Church Council our procedures for appointing charity trustees are those set out in the charity's governing document - the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules of the Church of England.

Bankers CAF Bank Ltd, 25 Kings Hill, West Malling, Kent, ME19 4JQ Solicitors Cullimore Dutton Solicitors, White Friars, Chester, CH1 1XS Accountants KBH Accountants Ltd, 255 Poulton Road, Wallasey, CH44 4BT Financial review

The charity's financial position at the end of the year ended 31 December 2022

The financial position of the charity at 31 December 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2022
£
25,473
306,011
220
306,231		 2021
£
(7,639)
280,753
5
280,758

Financial review of the position at the reporting date, 31 December 2022 .

In Comparison with the deficit on the general fund in 2021 of £7,656, three major items have significantly affected the figures for this year which show a surplus of £28,565 before transfers to support the restricted Mission fund.

From the end of July, our Youth Worker moved to another church and we were unable to identify a suitable successor saving us £10,800 during the second half of the year. Our payroll provider identified that we had overpaid Employers National Insurance for a number of years and we have been able to claim £8,000 back from HMRC. And finally, the church was in receipt of a very generous and anonymous one-off donation of £40,000. Without these two one-off items we would have seen a deficit of £19,435 and that would have risen to just over £30,000 if we had not suffered the loss of our youth worker.

Our liquid reserves at the end of 2022 were in just under £110,000.

Regular income was almost unchanged however rental income returned to higher than pre-pandemic levels. Café income has now fully recovered to previous levels although increasing food and energy costs as well as the need to replace a number of electrical items resulted in a doubling of the support needed from the church to £15,300.

In accordance with the revised PCC policy from January 2021 to purchase rather than lease equipment, we purchased a new drinks dispenser for the Café on the expiry of the lease for the previous one. No other purchases of capital equipment were made in the year.

11

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Policies on reserves.

ln line with guidance from the Church of England it is the policy of St Michael's to hold reserves and to disclose its reserves policy which is reviewed and approved by the PCC on a regular basis.

For operational purposes we take these reserves to be net current assets, as these are realisable within one month.

Restricted funds and their reserves cannot be used to support the activities of other funds. ln contrast, General Fund reserves may be used to support any of the PCC's activities.

Our reserves policy is to hold sufficient reserves in the General Fund to cover the following costs, where they are not covered by the amounts in the relevant restricted fund:

-A minimum of 2 months employment costs of church staff.

-The quarterly rent payment plus 2 months employment costs of Kingsway Cafe.

-Any outstanding commitments made to Mission Partners at the end of the year.

-Any outstanding contracted financial commitments at the end of the year.

Any General Fund reserves over the maximum may be invested by the PCC for longer term strategic planning, growth and development such as, but not limited to:

a) Funding of building and fabric initiatives.

b) Funding of future staff to work in the paid ministries of St Michaels.

c) Funding the purchase of staff accommodation.

At the end of 2022 the minimum General Fund cash reserves required was £ 15,260.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Libby Higgins Member of Chartered Certified Accountant 255 Poulton Road Wallasy Merseyside CH44 4BT

12

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2022

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

to presume that the charity will continue in business;

recommended practice have been followed, subject to any material

departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 22 March 2023.

Rev Peter Rugen - Chair of the PCC

13

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2022

I report to the Trustees on my examination of the financial statements of the charity on pages 16 to 37 for the year ended 31 December 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 21.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 13, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

Since the charity's gross income exceeded £250,000, the charity's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Chartered Certified Accountant, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

14

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The gross income of the charity in the year ended 31 December 2022 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Certified Accountant;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Signed:-

Libby Higgins - Independent Examiner

Chartered Certified Accountant

255 Poulton Road Wallasy Merseyside CH44 4BT

This report was signed on 22 March 2023

15

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Statement of Financial Activities for the year ended 31 December 2022

Statement of Financial Activities for the year ended 31 December 2022

Current year
Unrestricted
Funds
2022
£
Income & Endowments from:
Donations & Legacies
A1
194,359
Charitable activities
A2
69,099
Investments
A4
18,289
Total income
A
281,747
Expenditure on:
Raising funds
B1
77
Charitable activities
B2
253,319
Total expenditure
B
253,396
Net income for the year
28,351
Transfers between funds
C
(3,093)
Net income after transfers
A-B-C
25,258
25,258
Reconciliation of funds:-
E
Total funds brought forward
280,753
Total funds carried forward
306,011
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2022
£
7,462
-
-
7,462
-
10,340
10,340
(2,878)
3,093
215
215
5
220		 Current year
Total Funds
2022
£
201,821
69,099
18,289
289,209
77
263,659
263,736
25,473
-
25,473
25,473
280,758
306,231		 Prior Year
Total Funds
2021
£
198,648
27,642
17,036
243,326
107
250,858
250,965
(7,639)
-
(7,639)
(7,639)
288,397
280,758

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 21 to 37 form an integral part of these accounts.

16

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Statement of Financial Activities for the year ended 31 December 2022

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2021
£
184,216
27,642
17,036
228,894
107
233,732
233,839
(4,945)
-
(4,945)
(4,945)
285,698
280,753

 Prior Year
Restricted
Funds
2021
£
14,432
-
-
14,432
-
17,126
17,126
(2,694)
-
(2,694)
(2,694)
2,699
5		 Prior Year
Total Funds
2021
£
198,648
27,642
17,036
243,326
107
250,858
250,965
(7,639)
-
(7,639)
(7,639)
288,397
280,758

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 21 to 37 form an integral part of these accounts.

17

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Statement of Financial Activities for the year ended 31 December 2022

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Resources applied in the year ended 31 December 2022 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
Net resources available to fund charitable activities		 2022
£
25,473
(3,240)
-
22,233		 2021
£
(7,639)
(8,201)
-
(15,840)

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 21 to 37 form an integral part of these accounts.

18

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Statement of Financial Activities for the year ended 31 December 2022

Movements in revenue and capital funds for the year ended 31 December 2022

Revenue accumulated funds

Unrestricted
Funds
2022
£
Accumulated funds brought forward
280,753
28,351
309,104
(From)/To unrestricted revenue funds
(3,093)
Closing revenue funds
306,011
Summary of funds
Unrestricted
and
Designated funds
2022
£
Revenue accumulated funds
306,011
Recognised gains and losses before
transfers		 Restricted
Funds
2022
£
5
(2,878)
(2,873)
3,093
220
Restricted
Funds
2022
£
220		 Total
Funds
2022
£
280,758
25,473
306,231
-
306,231
Total
Funds
2022
£
306,231		 Last year
Total Funds
2021
£
288,397
(7,639)
280,758
-
280,758
Last Year
Total Funds
2021
£
280,758

The notes attached on pages 21 to 37 form an integral part of these accounts.

19

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL -

Note
SORP
Ref
Fixed assets
A
Tangible assets
11
A2
Total fixed assets
Current assets
B
Debtors
12
B2
Investments held as current assets
13
B3
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within
one year
14
C1
Net current assets
The total net assets of the charity
2022
£
197,682
197,682
6,760
19,843
93,203
119,806
(11,257)
108,549
306,231		 2021
£
200,196
200,196
10,851
-
93,907
104,758
(24,196)
80,562
280,758
Restricted funds
Restricted Revenue Funds
18
D2
220
Unrestricted Funds
Unrestricted Revenue Funds
18
D3
306,011
Total charity funds
The total net assets of the charity are funded by the funds of the		 5
220
280,753
306,011
306,231
charity, as follows:-		 5
280,753
280,758

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 15.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Rev Peter Rugen - Chair of the PCC

Approved by the board of trustees on 22 March 2023

The notes attached on pages 21 to 37 form an integral part of these accounts.

20

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent only on voluntary donations and rental trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2022, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Dividends are accrued when the shareholder’s right to receive payment is established.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

21

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations '. Goods donated for resale are included in 'Income from other trading activities'

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.

Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.

22

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold premises 0 % straight line Plant and machinery 25 % straight line

A regular annual review of the likelihood of asset impairment is undertaken.

No depreciation is provided on freehold property and improvements because it is the practice to maintain the property in a continual state of sound repair. Accordingly, the life is so long and the residual value so high that the Trustees consider that depreciation calculated in accordance with accepted accounting standards would be immaterial.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications of such matters.

23

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

5 Net surplus before tax in the financial year

es to the Accounts for the year ended 31 December 2022
Net surplus before tax in the financial year
2022 2021
£ £
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets 5,754 10,170
Pension costs 1,866 607

6 The contribution of volunteers

The parish relies on the support of its volunteers, without which it could not operate. The individual reports detailed above highlight the work done in Sunday Services, Teaching youth and young people, Staffing the church café, Running midweeks groups and Maintaining the fabric and buildings. In addition volunteers are responsible for the administrative tasks such as Liaison with our mission partners, Safeguarding and Completing statutory requirements. The amount of time given by volunteers is impossible to value precisely in monetary terms and as such has not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

7 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's operating costs of defined
contribution pension schemes
Total salaries, wages and related costs
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was		 2022
£
78,312
1,555
1,866
81,733
4
2
4		 2021
£
94,483
-
607
95,090
4
3
5

The estimated equivalent number of full time staff deployed in different activities in the year was:-

Engaged on charitable activities
Engaged on management and administration
The estimated full time equivalent number of all staff employed as above
Remuneration and payments to Trustees and persons connected with them
Mrs J Davies - Hall rentings co-ordinator to
31.8.2022 & Church Secretary
from 1.9.2022 (wife of Mr S. Davies)
Total remuneration		 4
1
4
2022
£
998
998		 4
1
5
2021
£
2,216
2,216

24

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

9 Trustees' expenses

The amount reimbursed to trustees 2022
£
1,965
1,965		 2021
£
1,228
1,228

The nature of the trustees' expenses was :- tavel and hospitality expenses, phone and internet expenses.

The number of trustees' to whom expenses were reimbursed was : 1

10 Deferred income - Unrestricted and Designated funds

Current Year
Garden fund
Children and Families Work - Cinnamon Network
Creative Lives
Total
These deferrals are included in creditors		 Opening
Deferrals
£
1,540
-
1,950
3,490		 Released
from prior
years
£
1,540
-
1,312
2,852		 Received
less released
in year
£
2,520
2,000
(50)
4,470
2022
£
5,108		 Deferred
at year end
£
2,520
2,000
588
5,108
2021
£
3,490

The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of unrestricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively, where there are conditions which must be fulfilled prior to entitlement or use of the unrestricted funds by the charity .

25

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

11 Tangible fixed assets

Current Year
Cost
At 1 January 2022
Additions
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
Prior Year
Cost
01 January 2021
Additions
Disposals
31 December 2021
Depreciation
01 January 2021
Charge for the year
On disposals
31 December 2021
Net book value
31 December 2021
31 December 2020
Debtors
Prepayments and accrued income		 Land and
Buildings
£
192,500
-
192,500
-
-
-
192,500
192,500
Land and
Buildings
£
192,500
-
-
192,500
-
-
-
-
192,500
192,500		 Equipment
£
76,472
3,240
79,712
68,776
5,754
74,530
5,182
7,696
Equipment
£
73,671
5,501
(2,700)
76,472
61,307
10,169
(2,700)
68,776
7,696
12,364		 Motor
Vehicles
£
-
-
-
-
-
-
-
-
Motor
Vehicles
£
-
-
-
-
-
-
-
-
-
-
2022
£
6,760		 Total
£
268,972
3,240
272,212
68,776
5,754
74,530
197,682
200,196
Total
£
266,171
5,501
(2,700)
268,972
61,307
10,169
(2,700)
68,776
200,196
204,864
2021
£
10,851

12 Debtors

26

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

13
Investments held as current assets at market value at 31 December 2022
Cash on deposit - more than 3 months notice
14 Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
PAYE, NIC VAT and other taxes
Other creditors
15 Income and Expenditure account summary
At 1 January 2022
Surplus after tax for the year
At 31 December 2022		 2022
£
19,843
19,843
2022
£
2,364
1,020
5,108
1,176
1,589
11,257
2022
£
280,758
25,473
306,231		 2021
£
-
-
2021
£
1,034
650
3,490
-
19,022
24,196
2021
£
288,397
(7,639)
280,758

16 Related party transactions

There were no transactions with related parties in the year , except with regard to trustees' remuneration, trustees' expenses which are fully disclosed in notes 8 and 9 above.

17 Particulars of how particular funds are represented by assets and liabilities

At 31 December 2022
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 January 2022
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
197,682
119,586
(11,257)
306,011
Unrestricted
funds
£
200,196
104,753
(24,196)
280,753		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-
-		 Restricted
funds
£
-
220
-
220
Restricted
funds
£
-
5
-
5		 Total
Funds
£
197,682
119,806
(11,257)
306,231
Total
Funds
£
200,196
104,758
(24,196)
280,758

27

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

18 Change in total funds over the year as shown in Note 17 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Youth Camp Fund
Mission Fund
Total restricted funds
Total charity funds		 Funds brought
forward from
2021
£
280,753
280,753
5
-
5
280,758		 Movement in
funds in 2022
See Note 19
£
28,351
28,351
215
(3,093)
(2,878)
25,473		 £
(3,093)
(3,093)
-
3,093
3,093
-
Transfers
between
funds in 2022		 Funds carried
forward to
2023
£
306,011
306,011
220
-
220
306,231

19 Analysis of movements in funds over the year as shown in Note 18

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Youth Camp Fund
Mission Fund		 Income
2022
£
281,747
215
7,247
289,209		 Expenditure
2022
£
(253,396)
-
(10,340)
(263,736)		 Other
Gains &
Losses
2022
£
-
-
-
-		 Movement
in funds
2022
£
28,351
215
(3,093)
25,473

28

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2022

20 The purposes for which the funds as

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. The Curate's House fund is to provide a house for a curate. Any surplus funds will be transferred to to the general funds of the PCC. Children and Youth Work Grants Fund - Grants received in 2021 from Designated Revenue Funds Creative Lives for art projects with Children and Youth in the church and parish.

Restricted funds:-

The Youth Camp Fund was initiated in 2021 to provide funding to assist our young people to attend residential Christian Camps during the Youth Camp Fund summer. The Mission fund was set up to support mission activities and partners serving outside St. Michael's Church, either in this country or outside the U.K. In the event of having more funds than required to support any Mission Fund individual mission partner, any excess funds will be used to support the mission activities of St. Michael's. This will not be for the general use of the PCC The Intern Fund was initiated using a gift to fund an intern to assist in the Intern Fund Youth Work for the academic year. The Let’s Turn This Around COVID-19 Fund is a designated fund relating to The Let’s Turn This Around COVID-19 Fund a grant from CW&C council for work with young families following the COVID Pandemic

21 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity has unlimited joint and several liability for the debts of the charity.

29

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

22 Donations, Grants and Legacies

Current year
Unrestricted
Funds
2022
£
Donations and gifts from individuals
2,086
26,467
103,183
12,707
1,433
6,135
40,000
192,011
All the donations and gifts in the prior year were unrestricted.
Prior year
159,598
Current year
Unrestricted
Funds
2022
£
1,362
986
-
-
-
-
2,348
Anonymous donation
Open Plate donations
Stewardship/CAF
Gift Aided donations
Non Gift Aid donations
Total donations and gifts from
individuals
Chester DBF
Cheshire West
Total private sector revenue grants
CWAC - Lets turn this around - Covid-19
CWAC Covid-19
Revenue grants and donations from non
public bodies
Creative Lives
HMRC - JRS
Refunds from HMRC on gift aided donations
Small donations individually less than £1000		 Current year
Restricted
Funds
2022
£
10
1,342
5,160
-
-
735
-
7,462
12,832
Current year
Restricted
Funds
2022
£
-
-
-
-
-
-
-		 Current year
Total Funds
2022
£
2,096
27,809
108,343
12,707
1,433
6,870
40,000
199,473
172,430
Current year
Total Funds
2022
£
1,362
986
-
-
-
-
2,348		 Prior Year
Total Funds
2021
£
-
28,843
109,020
23,168
2,119
9,280
-
172,430
Prior Year
Total Funds
2021
£
-
-
5,335
1,600
8,000
11,283
26,218

30

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

----- Start of picture text -----
Prior Year Prior Year Prior Year
Unrestricted Restricted
Total Funds
Funds Funds
2021 2021 2021
£ £ £
Prior Year 24,618 1,600 26,218
Total Donations, Grants and Legacies
Total Donations, Grants and
A1 194,359 7,462 201,821 198,648
Legacies
Unrestricted Restricted Prior Year
Prior year Funds Funds Total Funds
2021 2021 2021
£ £ £
Total Donations, Grants and
A1 184,216 14,432 198,648
Legacies
23 Income from charitable activities - Trading Activities
Current year Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total funds
Funds Funds
2022 2022 2022 2021
£ £ £ £
Primary purpose and ancillary trading
Ancillary trading in support of charitable 61,737 - 61,737 27,180
objects
Other charitable activities 7,362 - 7,362 462
Total Primary purpose and ancillary 69,099 - 69,099 27,642
trading
24 Total Income from charitable activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds
Current year Funds Funds Total Funds
2022 2022 2022 2021
£ £ £ £
Total income from charitable trading 69,099 - 69,099 27,642
Total from charitable activities A2 69,099 - 69,099 27,642
----- End of picture text -----

31

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015

25 Investment income

Property Rental Income
Bank Interest Receivable
Total investment income
A4		 Current year
Unrestricted
Funds
2022
£
17,360
929
18,289		 Current year
Restricted
Funds
2022
£
-
-
-		 Current year
Total Funds
2022
£
17,360
929
18,289		 Prior Year
Total Funds
2021
£
16,992
44
17,036

26 Expenditure on charitable activities - Direct spending

Current Year
Defined contribution pension
costs - charitable activities
Total direct spending
B2a
Vicar and vicarage costs
Services, midweek groups and local
Curate and curate's House costs
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Diocesan parish share
Children & Youth resourses
House party costs
Employers' NI - prior years correction		 Current year
Unrestricted
Funds
2022
£
43,154
1,555
1,203
(9,612)
69,667
5,373
245
5,762
9,997
1,127
128,471		 Current year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2022
£
43,154
1,555
1,203
(9,612)
69,667
5,373
245
5,762
9,997
1,127
128,471		 Prior Year
Total Funds
2021
£
53,565
-
-
-
68,132
4,378
1,946
5,599
2,000
614
136,234
Prior Year
Total direct spending
B2a
Curate and curate's House costs
Services, midweek groups and local
Vicar and vicarage costs
Employers' NI - prior years correction
Children & Youth resourses
Gross wages and salaries - charitable
activities
Diocesan parish share
House party costs		 Prior Year
Unrestricted
Funds
2021
£
51,211
-
68,132
4,378
(24)
5,599
2,000
614
131,910		 Prior Year
Restricted
Funds
2021
£
2,354
-
-
-
1,970
-
-
-
4,324		 Prior Year
Total Funds
2021
£
53,565
-
68,132
4,378
1,946
5,599
2,000
614
136,234

32

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015

27 Expenditure on charitable activities - Charitable trading

Current Year
Total charitable trading costs
B2b
Costs of ancillary trading to benefit
beneficiaries - Including movement in
stock for ancillary trading
Other trading costs incl.rent
Gross wages and salaries - charitable
trading activities
Defined contribution pension costs -
charitable trading activities		 Current year
Unrestricted
Funds
2022
£
18,658
27,263
663
21,900
68,484		 Current year
Restricted
Funds
2022
£
-
-
-
-
-		 Current year
Prior Year
Total Funds
Total Funds
2022
2021
£
£
18,658
8,546
27,263
24,977
663
607
21,900
15,042
68,484
49,172

28 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Prior Year
Total grantmaking costs
B2c
Local mission
Local mission
Mission in the UK
Mission overseas
Mission overseas
Mission in the UK
Travel expenses - mission		 Current year
Unrestricted
Funds
2022
£
3,035
-
12,500
131
15,666
Prior Year
Unrestricted
Funds
2021
£
2,739
3,500
6,500
12,739		 Current year
Restricted
Funds
2022
£
4,540
3,400
2,400
-
10,340
Prior Year
Restricted
Funds
2021
£
7,002
3,400
2,400
12,802		 Current year
Prior Year
Total Funds
Total Funds
2022
2021
£
£
7,575
9,741
3,400
6,900
14,900
8,900
131
-
26,006
25,541
Prior Year
Total Funds
2021
£
9,741
6,900
8,900
25,541

33

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015

29 Support costs for charitable activities

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2022
2022
£
£
Employee costs not included in direct costs
14,050
-
3,457
-
Volunteer costs
14
-
Premises Expenses
355
-
4,296
-
314
-
710
-
4,784
-
1,149
-
Administrative overheads
212
-
66
-
303
-
1,076
-
1,319
-
-
-
123
-
968
-
Professional fees paid to advisors other than the auditor or examiner
345
-
207
-
Financial costs
226
-
5,754
-
Support costs before reallocation
39,728
-
Total support costs - Current Year
39,728
-
The basis of allocation of costs between activities is described under accounting policies
Sundry expenses
Depreciation & Amortisation in total for
Software licences and hardware
Other salaries
Membership, subscriptions
Licences & Permits
Telephone, fax and internet
Training and welfare - volunteers
Stationery and printing
Salaries - Administrative staff
Postage
Cleaning and waste management
Other Premises Costs
Property insurance
Light heat and power
Church sundries including flowers
Bank charges
Accountancy fees other than
examination or audit fees
Management charges
Rates and water charges
Equipment,repairs,expenses and maintenance		 Current year
Total Funds
2022
£
14,050
3,457
14
355
4,296
314
710
4,784
1,149
212
66
303
1,076
1,319
-
123
968
345
207
226
5,754
39,728
39,728		 Prior Year
Total Funds
2021
£
13,692
2,249
-
100
2,393
418
376
3,766
1,330
161
335
461
913
1,184
70
69
977
303
-
210
10,170
39,177
39,177
-
-

34

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015

Employee costs not included in direct costs
Salaries - Administrative staff
Other salaries
Premises Expenses
Rates and water charges
Light heat and power
Cleaning and waste management
Property insurance
Administrative overheads
Telephone, fax and internet
Postage
Stationery and printing
Membership, subscriptions
Software licences and hardware expenses
Sundry expenses
Licences & Permits
Professional fees paid to advisors
Accountancy fees other than
examination or audit fees
Bank charges
Church sundries including flowers
Other Premises Costs
Equipment,repairs,expenses and
maintenance
Support costs before reallocation
Total support costs - Prior Year
Financial costs
Depreciation & Amortisation in total for		 13,692
2,249
100
2,393
418
376
3,766
1,330
161
335
461
913
1,184
70
69
977
303
210
10,170
39,177
39,177		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 13,692
2,249
100
2,393
418
376
3,766
1,330
161
335
461
913
1,184
70
69
977
303
210
10,170
39,177
39,177

The basis of allocation of costs between activities is described under accounting policies

35

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015

30 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs
All the expenditure in the prior year was unrestricted.		 Current year
Unrestricted
Funds
2022
£
970
970		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
970
970		 Prior Year
Total Funds
2021
£
734
734
31 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total charitable trading costs
B2b
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2022
£
128,471
68,484
15,666
39,728
970
253,319		 Current year
Restricted
Funds
2022
£
-
-
10,340
-
-
10,340		 Current year
Total Funds
2022
£
128,471
68,484
26,006
39,728
970
263,659		 Prior Year
Total Funds
2021
£
136,234
49,172
25,541
39,177
734
250,858
Prior Year
Total direct spending
B2a
Total charitable trading costs
B2b
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Prior Year
Unrestricted
Funds
2021
£
131,910
49,172
12,739
39,177
734
233,732		 Prior Year
Prior Year
Restricted
Funds
Total Funds
2021
2021
£
£
4,324
136,234
-
49,172
12,802
25,541
-
39,177
-
734
17,126
250,858

36

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015

32 Expenditure on raising funds and costs of investment management

Current Year
Cost of fundraising activities
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2022
£
77
77		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Prior Year
Total Funds
Total Funds
2022
2021
£
£
77
107
77
107

All the expenditure in the prior year was unrestricted.

37