Ashtead PCC Annual Report & Summary Financial Statements for the year ended 31 December 2022
Full Summary Financial Statements are available to download from the church website sgsgashtead.org.uk
Ashtead Parochial Church Council - Registered Charity No: 1132244 Registered Office: Parish Office, St. George’s Christian Centre, Barnett Wood Lane, Ashtead, Surrey KT21 2DA
REGISTERED CHAIUTY NUMBER: 1132244 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED JI DECEMBER 2022 FOR A8HTEAD PAROCHIAL CHURCH COVNGIL GBJ LLP Statutory Auditor Stofling Hou 27 Hatchlands Road Rh111 Surray RH16RW
ASHTEAD PAROCHIAL CHURCH COUNCIL CONTENT8 OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Pag• Report th• Tru•ts 1 to 8 R•port of th• Ind•pend•nt Audltorn to 11 gt•l•m•nt of Flnancl•l Actlvlllo• 12 8•l•ncg 8h••t 13 to 14 Ca•h Flow 8tat•m•nt 15 Not•• to th• Ci•h Flow 8tAt•m•nt 18 Not•• to th• Fln•ncl41 Sl•l•m•nt• 17 to 25
ASHTEAD PAROCHIAL CHURCH COUMCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The Iruslees present their report with the finaneial statements of the charity for the ytar ended 31 December 2022. The trusts8s have adopted the provlsions of AUnn9 8nd Reporting by Charltl8s.' Stslement of Recommended Practicè appIable lo charities propafing their accounts in accordanc* with the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102) leffeclive 1 J8nuAry 20191. OBJECTIVES AND ACTIVITIES ObJ•ctlv•8 and alms The purp)8e of the Parochkgl Church Councll IPCCI, under the Paroch581 Church Counclls (Powers) Measure 1956, is to 8UPPOrt the incumbent in promoting in the Parlsh the whole mission of tho church, pastoral, evangelistic, soclal and ecumenical. The Parish of Ashlead consl8ted of chufch88.' Sl Gi188' in Ashlead Park and Sl George's In 8arnèlt Wood Lane, The mi98ion $t8temonl18'A transforming community for Christ- knowlng Chrfst, maklng HIM known., Th8 PCC lurther8 It8 charltoble purp088 through Its oclwllles of worshlp servtces, youth and chlldren's mIntry mission, outreach events and pastoral support. In order to focus on these, the PCC relles on voluntary help. These volunteers from the fellchvshlp 88818t with tho VarU0 octivilies to facilitato the chadtys obledve8. Th8 PCC has due regard lo the Ch8rity Commi8Sh?n'8 PUt41c b8nelil gu•Jan¢o vthen exerci$lng any power8 or dulkrys to lch the 9Ltldance16 r6knvant,
ASHTEAD PAROCHIAL CHURCH COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 ACHIEVEMENT AND PERFORMANCE Chorltable activitios 2022 was another year of change as we Bought to move on from the restrictK)ns of Covid. bolh corporately and wr80nally. Internationally, there wa8 the shcck ol the Russan InvaSn of Ukraine. Much prayef rèsulted, and some refvgees moved in with pafishioners, many of whom have re5pond8d to the greater demands on tho Epsom & Ewell Reftjgee Nets¥ork not least In off8fing free English classes. After a tyear Covid dd8y. a large group of church memb6r$ took the opportunty lo see tha PaSsn Play in Oberammergau. The qualty ol the play and Ihfj love of the people in both Au8tn"a and Germany were only matched by the fellowship of the pilgrims allen¢Jing. Internally. sadly said goodbye to Nlco Ohl880n, who has tecome vicar 81 Sl Paul's, H¢well Hlll. Sarah Tapp was appointed as the new A8socfdle Minister with her inductkn on the 8th ol J8nu8ry 2023. After many year6 01 di5tin9uished 8eTvi¢e. Nigel Perofta-wright announ¢¢d his tirement as Chc4r Dir*ctor. hls 1881 service also being on the 8th of January 2023. Mglcolm L•ighton replaced Kim Darby as one of the Churchwardens. alongslde Andy Carter Klm klnd agreed lo Slay focused on the fin81 elements of the Sl Giles, Roof project. which 18 now near complBb'on. Throughout ihe year, Chureh Ilfe slowly. bul never compknlaly, rolurned to normal. Some paoplo Still weler lo watch the streamed 8ervlces.' 11.'15 and The SIX. both from Sl George's Chufch. A few still prefer to sil In th8 are8 rèserved for 80cial distancing. Some f8miliar f8Cos have not roiurne(J, bul wfj are blessed by newcomers. We ore slowly learning lo be a physical community again Like18$1 year, we wer9 able lo hold Bap115m and Confirmation 8ervice and larger than evar number8 attended thè Remernbrnnce Day 8wvke. Under the guidance of Linda Scot( our Re¢eplKJn and Communlty Enga98menl Man8ger, h8118rKi room hirlng have been growlng fast. The numbers coming lo the calé continue lo grow loo, alded by 8 differ8nl group ol peopl& di$¢overlng the18le openSng unlll 5pm on Tuesdays. The Sl George's Chrls118n Centre was agaln ab to host a Secr&l Cinoma, this time Summer N4hls with Ihg film Grea86. A¥ a church and as community, we c8mè together to cel&brats the Queèn's platinum lubileg and then celebrate her Ille of Chd8Uan servlce aftor hor dèath. After a dip in the summar, the monlhty church prayer meeting conbnued 10 9rcpw slgn6flcantly in numbors, malchad only by the f8llhfulnas8 of those attending the monthly Contemplative Prayor event. In recognthon of ils obligation to exercise gocxj stewardship and care of 911 ils re$ourc?s, including the failhlul nd hard-worklng Staff team. the PCC commisSned an external revw of ltte church's Organisallon81 Health and Qp•ralonal Effe¢lNeng88
ASHTEAD PAROCHIAL CHURCH COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 FINANCIAL REVIEW Flnancial posltlon 2022 was a year of ie¢overy from the pandemic wth all 8re8s of 8cllvty perfomlng well. The year was again marked by some exceptKJnal one-off giving 18pprox. £80k including gift 8idl and a more than doubling of turnover in the cofé and hall hire. Thege converted a bud9eled dorlt in the General Fund into a 8UTplus of £60k, The Project Fund 18 funded from annual conlribullons from the General Fund Ivthen posslblel and from speclllc bequests 1including1898c8l. No major projects were commencad in 2022. m•rety completlon ol the LED light 8nd ¥ound projects al Sl Georges and some minor other work1£24k}. Total luThJs refkncl 8 healthy £1,352k 81 the year-end {2021'. £1,318k} fefleclwig a sm811 overall surplui of £36k In th& year. Total income {£960kl i¥ down Irom 138t year (£1,059k}. Aclivilleg arml oth8r Incom• have Inetsa8ed 10 £205k 12021., £120kl. This is almost back lo pre-pandtm levèls. However. our general giving h48 fall•n lo £765k 12021.. £939kl. ThSs downwar¢J trend hos been recognised by many churches in 2022 and reflects the general ¢conomlc un¢ert¥lnli86 facn9 many lTrJlvldualB and lamllles. Total expendSluro 1£924kl 15 down from last year 1£1,094kl. Thi8 Is prim•fity a resutt of decr8a88d oxrendilufe in the Project Fund, which was forec88t to decline folbwlng ComptIOn of the Sl Giles foof project. Olherwi8e, exerclse of tight fingnciol conlro18 over volunl8ry spending and continuing vacancles have anabd our Genoral FUNJ spndlng to come in considgrably under budgot. Exwndllure in 2023 18 Ilkèly to dse 95 general cost of Ilvlng Incf•a8OS 8t8rt lo take effe¢l. Our 8neigy blll8 were fixed for 2 yearn commen¢ing Aprfl 2022, 80 this affect has been delerred.
ASHTEAD PAROCHIAL CHURCH COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 FINANCIAL REVIEW Flnancial positlon The table bel¢Jw ¥umrnarises 2022 IrOMe and expenditure in the year across all ndS compared with 2021 Income •nd Expendlture 8umrnary 2022 {£'0001 2021 Totil G•nor41 Oth•r Total Inc¢)m• Oonalions and Legacies Café and Bookslall Hall Rentsl Parochkgl Fees Covid Support Interest Other Income Total Incom• 745 73 10 755 73 59 23 939 29 23 17 21 43 949 43 060 25 1,059 11 Exyndlture Calé and Book8t411 Parf8h Share Minkslry Personnel Operation8 P8r80nnel World Mission and other donab.ons Ministry Overhead5 Operations Overhea¢J$ Projocls Total Exp•ndltur• 60 256 198 80 256 199 181 23 267 202 159 65 19 20 118 24 24 17 115 235 1,084 24 36 888 Surplu•l{d•fkftl b•fore tr•n8fern Transfers behyeen funds N•t Mo¥•m•nt In fund8 61 121 1261 36 (261 1231 Total funds brought forward Tot41 fundB c4rrl•d forward• 1,316 1.352 1,341 1,316 General Fund It58Skl- £392k thereof is Iwl up in parish hou888 lat 1), leaving £193k as av811able in Cash. Prolect Fund1£527k} . Ihl8 fund Is held IDr the malnlenance of c4Jr churches. our church hous8s and outslde areas. Speciflcally, funding will be ne18d for ihe new Caring for Creadon commlttee eslablbshsd to meet the Church ol Eng18nd's nel zero challengg and lor th8 Qulnquenni41 inspection of our churches in 2023. General Reserves Fund1£121 kl - th16 18 held In a longer-term hlgh8r intere81 rate account In accordance wrth our Reserve5 Policy Ibekml. Reslrlctsd Fund$1£119kl . the80 are restricted for a 8pecifi8d purwse. and indeed certain sP8ryfi'c donatlons are Made lo these funds each year. Alongside strict annual budgets, the abovo designated of lund8 dèrnonslrates the desire lo plan for future finan¢i81 ev&nts. This helps lo ensure that funds are spent for specfflc and 85s8ntial purposes in line with our mission and to protect the future of the church in Ashlead. Inv•8tment policy •nd obJ•¢tlv Where long-lerm reserves can identified wllh a degree of certainty. they will be irivesled wh¥re pos$ible in low risk funds with high quality countarparties and a certainly of r8lum. The P8r18h will where posslble ensure Ihal il does not invest unethicalty.
ASHTEAD PAROCHIAL CHURCH COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 FINANCIAL REVIEW ReJerYM pollcy The PCC aims lo maintain a General Reser¥e8 Fund In unreStrted fvnds at a level that equates to approxlmalely months, salary costs and around half a month's otr ongoing running eosls. Restricted Funds wlll be avallable lo cover specific and appropri8te expenditure sutye¢l lo PCC approval. Grant Makln9 Pollcy The PCC makes grants to organizations whose 8GINilies neur the airn8 and objecllves of the PCC. AII grants are 8grted by the Rector 8nd the Workl Mlsskjn team. The PCC aims to giv8 to Workl MIS8)n 10% of all giving lo lh8 General Fund, excluding legaci88 and before Gift Aid. wbth any underloverSnd Iran8f8rr8d tolfrom th¢ Mlssion Fund al thé and of the year. Rl8k Managemerbt The PCC is oware th8111 IB exposed lo financial risk$ and seeks to mlnimiz8 th•8a by •8tabli8hlng appropriate controls. These indude the use ol annu81 budgets and rngular proNt reforecasls together with claarfy defined oulhority levels and p¢Jrchasing controls. Carln9 for Cmatlon The PCC continues lo Implomenl ¢hlld pr¢ts¢tion and health and iafoty policles amon9 othef measu5 to ensure complwnce with current le9islalion in other risk area8, The PCC has estsbliBhed a nthv Cgdng for Cre8tion commltteg. This commlttee Is worklng wlth the F8brl¢ committee and churchworden8 io bagin prac¢81 steps to reduce carbon dioxide emi6sion8 of the church buiklings and hou8e8 in re8ponse lo the Church of England's nel zero chgllenge. PLANS FOR ThE FUTURE Wg write this very aware that the plans of God, the sin in manklnd and tho brokénne$$ of our workl may mean that this year tskos a very different Cour from what we Gurrenlly plun antj expect. We hold tlght lo Jeremlah 29..11, reloklng that God has plans lo pro8per u8 and not to hami u8, plans lo gwe us hope and a future. Bul we ar& not ignorant of the ongoing wars &cr08s the globo, not least In Ukraine and that Covld-19 18 81111 very much around, We look forward lo the mlni81ry ol Sar&h Tapp. as our A860¢i8te Mlnisler, and pray that shè 11 setme In quickly. Apart from the usu81 churchlcommunlty events of Good Frld8y around the vlllage pond ond Remembrance Dsy, a group ol church members will be particlpaling In a guided tour of Tho Hoty Land in May, This year will include Ihg Quinquennval Survey of our churche5. We are aware ihat they, pluy our kn Centres and four re8id8nto1 properties. 11 nee(1 much work lo reduce their carbon footprint and Ihls wlll be 8 priority In 2023 and beyond. Our partKipation in the Dioces8n Parish Needs Proce89 has been deloyed, bul we plan to add$8 thi¥, including draftin9 of our Church Development Plan. durlng 2023. WÉ shall also b8 rèsponding to the conclusions and recommendations of18St yearfs Organi881ion81 Heallh and Op8ralional EffeolNeness revw. aiming to ensure approwiale resourGing and distribution ol workload in this busy parfsh.
ASHTEAD PAROCHIAL CHURCH COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEP4lBER 2022 STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng document As a Church of Eng18nd chur¢h. Ihfj mini8ty of Ibe parish church 18 led and govern in accofdance wlth the rules and procedures of the Church of England. Thg Incumternl lèad8 the ministry ol thè church supported by the Church Wardens and the Paro¢hial Church Council. The Council is a registered charlty, number 1132244 and oper8les under the P8rochl81 Church Councils (Powérsl Measure 1956. Candidatss for the Council, are on the eknloral roll, are nomlnatod by proposer seconder. They are appolnled, or elected by majority vote, at the Annual Parish Church Meeting for a tèrm ol three ye8rs bglore slanding for reryelecllon If they wlsh lo conllnue. The PCC usually meets 7 'mes during the year anil is chaired by the Rector. There are 9 PCC commrttees and ministry groups who h8v¢ respon8ibility for differ8nl area8 of activity.. Stgnding, Finance, Human Rgsource$, Fabric, Churchyard. Technic81, Workl Mission. Carlng lor Creation and Health & Safety. They provkl8 rep(yts and recommendauons to PCC for approval and decisions. The key personnel Includ8 th8 Reclor and slipendlary CrgY, Verger and the aderS ol.. Children & Famil5 Ministry, Youlh Mlnl$lry, Pa$lor81 Care, Operation8 and Finance, Thls group proVe the day lo day oversight ol the Church and its aclivilies. The mlnisty ol fNe LLM'S, retired clergy, on8 non-slipendiary mlni81er arKI len 8ulhorlzed Pa$lor81 A88islanls, as well a8 many other Yolunleers18 grealty appreciated. Th¢ churches belong lo the Lealherhead Oeanery within the OioG088 of Guiklford, Church of England. As the largest parish in the Deanery there is good cooperation with the other churches and the PCC viaw Ashtead aB a resourclng and growing pgrish.
ASHTEAD PAROCHIAL CHURCH COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR eNDEO 31 DECEMBER 2022 REFERENCE AND ADMINISTRATIVE DETAILS R•gi8tor•d Charfty numb•r 1132244 Prlnclpal addre Sl George's Christian Centre Bamell Wood Lane Ashtead Surrey KT212DA Tru•tee8 Members of Parochlal Church Cl•rgy Rector.. Rev Rlchard Jone8 (Chair} Rov Nico Hllding OhlB8on Irosigned September 20221 Churchw•rd•n• Kim Darby Irellred May 21Y221 Andy Carter Malwm LavJhton lapp)int8d May 20221 Offlc•rs John Coopèr (Hon. Socretaryl IAlso representsllve of LLM81 Davld Amold (Hon. Treasurer) M•mber• Nlgel Arch Jane Bonlface lappoinlod May 2022) Sue Cook Su$)n Dusrnha Bethany Eckly (appointed May 20221 exa El$tub Craig Hoin88 Peter Levin3ohn lappthnted May 20221 Liz M8rlow Bgrrle Mould Liz Newhouse Rupert Re Rlchard W8dey lappolnted May 20221 Tony Whltehe8d Ex-offi'cio.. Members of Deanery and Dio¢¢$an Synod Alison Ander80n Dawn Brewer Robert Kendall Anne Milton-Wors¥ell Iretired May 20221 Davld Renew Olivor T)rnIOn Malcolm Lebhlon Richard Milton-worssell
ASHTEAD PAROCHIAL CHURCH COUNCIL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Bank Bank of Scodand, PO Box 1000, BX2 1LB Audltor• GBJ LLP Slatulory Auditor Slerfing House 27 H8l¢hland8 Road Reéhill sUrY RH16RW STATEAfjENT OF TRUSTEES, RESPONS181Lffies The trustees are responsible for pieparing the Report of the Trustees and the flnAncial statements In accordance with appll¢able law and United Kingdom Accounting Slandords Iunlted Kingdom Gènèrally Accepted Accounting Practice) includlng Fin8ncial Reporting Standard 102 "The Financi81 Reports'ng Standard appluble in th¢ UK and Republ of Ireland" The law appllcable lo chafilies in England and Wal•s, the Charilk15 Act 2011, Charity IAccowt8 and Reports) Regulauons 2008 and the provisions of the trust daed require5 the Iru$lees to prepare financ1 Slalements for each financial yg01 whkh 9Ne a true 8nd lalr vlew ol the statè of aff8irs ol thè charily 8nd of the incomlng resources and application of fesourcès, including the in¢ome and exp8ndllure, of the ch8rty for that perknd, In prep8rlng those finanelal $lalernent8, the trustee$ are required to 8918cI sutsbk accounknng pollclès and then eppty them con818tenlty", observe the methods and prlncipl88 in the Charfty SORP,, make judgem8nts Bnd eslimales Ih81 gre reasonable and prudent., stale whether ¥ppl¢c8ble accounllng slandafd8 have been follod, Subject to any m8t8rt01 d8p4rtur08 dlgclos&d and explained in the fi'nanckql statsm8nts', prepare the financial statements on the going ¢onGern b88is tsnl•s8111g Inapproprlale to pre8umfr Ihal the eharlly wlll continue in busin8S$. The trustees are re8ponglble for keey'ng prcp•r accounting mcords whlch ¢Ji6¢lo5e with rè880nablo accw8¢y al any tlme the financial p08rtn of th8 charity and lo enable them lo ensure that the financial $lalemen18 comply with the Charities Act 2011. the Chorf(y (Accounts and Reports) R8gulalions 2008 and the provisions of the trust deed. Th8y arè also re8pon8ible for saleguarding the assets of the charlty 8nd hence for taking reasonable $1gps fof the prevention and detection ol fraud and other irregul8ritK?S. Approved by order of the board ol trustees on 28 Aprll 2023 and signed on Ils behalf by.. Rev Jon Trustee
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ASHTEAD PAROCHIAL CHURCH COUNCIL Oplnlon Wo have audited the flnancial ststemants of Ashiead Parochlal Church Council Ith8 'charitrfl for the year ended 31 December 2022 which comprise the Slalemenl ol Financial Activities, the Balance Sheet. the Cash Fbw Statement and notes lo the finandal statements, including B summary ol signifi'cant accounting policies. Thè linancial rertIng framework that has been applied in Ihelr preparation Is applicable law and Unlled Kingdom Accounts'ng Stsndards (United Kingdom Generally Accepted Accounting Praclicel, including Financial R8POrting Standard 102 The Financial Raporting Standard applicable in the UK and Republlc of Irelon¢J'. In our opinion the financial stalemenls.. give 8 true and 181r view ol the stale of the charity's affairs as al 31 December 2022 and of lis Incoming re50urGes and 8pplicalion of resources, lor the year then ended,. have be8n propedy prepared in accord8nce wllh United Klngdom Gener811y Ac¢epted Accounting Practice, Including Finan¢ial Reporung Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland., and have been prepared in ac¢ordan¢e th the Qu1ments of the Ch¥rik8 A¢1 2011. B••l8 for oplnlon We ¢onducled our audll In accord8nce with Inlèrnalion81 Standards on Auditing IUKI {ISAs IUKII and 8ppIic8ble law. Our responsibilllies under Ih08è slandafds 8fe further descrited In the Auditors, re8ponsibilili8s lor the audit of the fi'noncial slalemenl8 seclKin ol cur report. We are independent ¢1 the charity in accordancè with the ethical requiremgnls that are relevant to our audit of th8 financial statements in tha UK. including the FRC'S Ethical Standard. 8n¢J we havg fulfilled our other elhi¢81 responsibilrtie8 in accordance with these requirements. We bellève that the audit èvidence w8 have obtained is sufftciant and appropriate lo provide a ba518 for our oplnlon. Conclu•lon• r•l•tlng to golng conc•m In auditing ihe financial statèments, we hava contluded that Ihe truslee8' use of Ihts going concern ba8is of gCCDunllng In the prepar8llon of thè fln8ncl81 $latemen15 i¥ apprOprte. Based on the work we have pgrtormgd, wg have not Klentlfied any material uncertoinlles relatin9 to èv•nl8 OT condillons that, indivKlually or collectively, may 51 signlllcanl doubl on the charity's 8bility lo continue as a golng concern lor a erK of al least fvlva month8 Irom whan th• lin8nc1918lat8mènt8 gre aulhorised for 15SU•. Our re$pon$its'llW&$ anLI the respL)nslbllities ol the trustees wllh re8pect to poing concern are de8crib&d in the relevant sections of this reFQrt. Other Infonnatlon The Iruslees are responsible for the other information The other infonralK)n comprises the Information incluLled In the Annual R8POrt, other than the financlal statements and our Report of the Independent Audltor$ Ihereon. Our opinion on the financk81 statements doe8 not wver the other information and, 8XCePt lo the extent othermse expllciily staled In our report, we do not express any fomi of 898urance conclu8lon Ihereon. In conneclknn with our audit of the financial slalemenls, our responsibilrty is to read the other Information and, in doing so, consider whether the other infomialion 15 materially inconsislenl with Ihg financial st8lem8nls or our knowledge obtsined in Ihe gudit or oth8rwi5e appears ID be materialty misstated. 11 we Klenlify such materi81 inconsistencies or apparent malerial misstatements, wè are requir&d lo determlne whèth8r thls gives r15e lo a material misslalemenl in the financial statements themselvès. If, based on the work we have performèd, we conclude that there is a material mis8tatement ol Ihl8 other Inlormatl¢Jn. we are required to report that lacl. We have nothing lo r8POrt in this re9ard.
REPORT OF THE INDEPENDENT AUDITOR8 TO THE TRUSTEES OF ASHTEAD PAROCHIAL CHURCH COUNCIL Malters on whlch we •ro roqulr•d to r•port by •xcepUon We havé nothing lo report in respect of the followng matters where the Charities (Attounls and Reports) Regulations 2008 requires us to report lo you if. in our op5nn-. the information glv&n in the Report of th6 Trustees is inconsistent in any maleflal respect with the finan81 slalements., or 8ufficienl accountlng records h8ve not been kept., or the financial 6talemenl8 are not in agreement with the a¢counling records and returns., or we have not receivod all the inlormalion and explanations we require lor our 8udil. R••pon8lbllitie¥ of tN•tèg¥ As explained m¢ye fully In the Ststemenl of Trustees, Responslbllilies, the Irustees are r88pondble for the preporalion of the financial $18lemenls which give a true and fair view. and for such Iniernal control as the trustees determine is necgs8ary io enablg the preparation of financial 81atsm8nt8 that are free frtsm material misslalemenl, whether due lo fraud or error. In pparing the lJ"nancial statements, the trust•8s are wsponsible for 88se88ing the charfW8 ablllty lo continue as a golng concern, disclosing, as applicable, matters relale(J lo going concern and using the going ¢oncem basis ol accounting unless the Irvslees erther intend lo Ilquldate the Gharlty or to cease oper81ions, or have no realistsc all8rnative bul lo do so. Our ro•pon•lbilltie8 for the •udlt of th• Ilnanclal st•t•m•nt• We have been appointed as audllors undef Se¢llon 144 01 the Charities Act 2011 and report In accordance wilh tho A¢1 and reLgvanl regu18ts.ons mad8 or hawn9 effect Ihereunder. Our objectives 8re lo obtain reasonab assurance about whether tha finandal 8tat8m•nts 38 8 wholè are free Irom material misgtatemenl, whether due lo frnud or error. and to 1s8ue a Report ¢f the Ind¢pend•nt Auditors that includes our oplnion. Reasonablè as$uran¢e is a high level of assurance, bul 16 not a guarantee that an audrt conducted In 8ccor(Jance with ISAS IUKI will always delecl a mal8rial mis51alemenl when il exist$. Mlsslatemenls cgn arise from fr8ud or error and are con8ldered molerlal il, Indivul11Y or in the aggrggale, they could reasonabty be expected to Influènce the economic deci8ions of u8ers taken on the b88is of Ih•8è fingnci818latements. The extent lo whkh our pr¢xedur•s are capablo ol deleth'ng irregularllie8, Includlng Iroud is det•iled below.. We entifIed the laws 8nd regulatlons appl¢able lo the charity through dlscusslons wlth the trustees and from our knowledge and expernCe of tho charlty tOr., - Wo focused on speclfic12w8 and regulalon8 which wé conslderod may have 8 dlrecl materi81 effect on th• financkql stalemenls or the OperatnS ol the charity, Including the Charities Act 2011, taxallon legIslatn and data prol8cUon, anli-bribery, employment and health and 8gfety le9i518tK)n,' Addrtionally, we assessed the susceptibility ol the charily's flnancial staiernents lo material m188tatem¢nl. including obtaining and understsnding how Iraud mghl occur by.. making onquire5 with trustees as 10 where they conjldered there was susceptlbility to fraud, Iheif knoedge ol actual, suspected and alleged fraud., and consldering the internal contrds in pLgce lo mthgate risks of fraud and n-COMlance with laws and regulal*)n8. A further descriplv)n of our resFonsibililies for the audrt of the financial $18temenls 15 located on the Fingncial Reporting Council's website 81 www.frc.org.ukl8utJitorsresponsibililie8. Thls descnpllon forms part of our Report of the Independent Auditors. -11
REPORT OF THE INDEPENDENT AUOITORS TO THE TRUSTEES OF AStrffEAD PAROCHIAL CHURCH COUNCIL U•0 of our r•port This report is made solely to the tharivs trustees, 88 a body, In accordance Kth Part 4 of the Charillps (Acceunts and Reports) Regulab"ons 2008. Our audit w)rk has been und8rtak8n so Ihol we might state to the ch8rity's trustees those matters we are required to slate lo them Sn an audltors. report and for no other purp06e. To the fullest exlgnl p&mitt¢d by law, wt do not accept or assume responsibility lo anyone other than Ihe charity and the charitys trusts88 as 8 bjdy. lor our audit work, for thi6 r8port, or for Ihg opinions we have formed. GBJ LLP Statutory Auditor Sterling House 27 klatchLqnd8 Ro•J Redhill Surr¢y RH18RW 28 April 2023
ASHTEAD PAROC141AL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 2022 Tot¥1 fund• 2021 Total lund• Unr••trl¢t•d fvnd$ Rwtrlci•d Endowm•nt lunds lund Nol•• INCOME AND ENDOWMENTS FROM Donations and legac4es 745,248 10.326 755,574 939,061 Charlt•bl• •ctlvltl•i Charitable aGtlvlty 197,049 197,049 114,073 Investment income Other income 6,572 1,000 6,072 1,000 2,263 4,000 Total 949,B69 10,326 980,196 1,059,397 EXPENDITURE ON Charltable aetlvltl•• Charitable aclNIty 912W7 11,166 923,002 1,084,205 NET INCOMEIIEXPENDITURE} Tr•nif•r• b•tw••n lund• 37,422 12,0321 18291 2,032 38,B•3 124,8081 15 N•t mov•m•nt In fund8 35,390 1,203 36193 124,8081 RECONCILIATION OF FUNDS Total funds brought forward 1,197.963 117.449 1 J15,402 1,340,210 TOTAL FUNDS GARRIED FORWARD 1,233,343 118.652 1,3SI,905 1,315,402 CONTINUING OPERATIONS All income and expendtture has 8ri88rJ Irom ¢onts'nuing gGlivil*$. The notes form part of these financial stslementg -12-
ASHTEAD PARQCHIAL CHURCH GOUNCIL BALANCE SHEET 31 DECEMBER 2022 2022 Total fund• 2021 Total fund• Unrestricted fund# R•4trietBd Endowment fund¥ lund Notes FIXED ASSETS T8nglble assets 11 392,239 392,239 392.239 CURRENT ASSETS Stocks Oebtors C88h 8t bank and In h£nd 12 13 785 106.015 857.661 88,130 786,850 2.820 115,922 90,950 902,772 874,980 118,742 993,722 984,341 CREDITORS Amount8 fallln9 due thIn one year 14 133,8781 {901 {33,9061 141,1781 NET CURRENT A88Ers 841,104 118,652 959,706 923,163 TOTAL ASSETS LESS CURRENT LIABILITIE8 1,233,343 118,862 1,361,990 1.316,402 NET AS8ET8 1,233,343 118,652 1,351,995 1.315,402 The notes fom part ol these flnanciFI stslemenls -13- continued...
ASHTEAD PAROCHIAL CHURCH COUNCIL BALANCE SHEET- contlnu¢d 31 DECEMBER X122 FUNOS Unr8Strictad funds.. Genero1 fund General Re8erv6S Project fvnd 15 S85,4144 121.217 026,682 526,770 120,895 550.488 1353,343 1.197,953 Re8tdcted fund8'. Churchy4r<l Bells fund Org8n fund Mission Pastoral fund $9,224 21,887 1,671 33,232 2,838 58.309 21,700 1.571 31.316 4,553 118,652 117,44g TOTAL FUND8 1,3S1,915 1,316,402 The fknancial statemen18 were approved by lh8 8oard of Trusts•8 8nd authorised for issue on 28 April 2023 and wer¢ ¥igned on It8 behalf by.. Rev JR Jones- fUSte• The notes form part of these fin8ncial st8t8m8nts -1
ASHTEAD PAROCHIAL CHURCH COUNCIL CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEM8ER 2022 2022 2021 Notss Cash flow¥ from operntlng •ctiviti•• Cash generated from operaUon8 3B,639 1111,6681 Nel cash proVed byllu8ed inl operating ath'viliea 38,639 1111,6681 Ca•h flow8 from Invesllng actlvltl•• Interest received 6,672 2,263 Nel cash provided by Inve81ing acti1183 6,672 2,283 Ch4ng• In c••h •nd ¢a•h •qulval•nl• In tho reportlng pvrlod Ca•h •nd c••h •qulv•l•nt• •t th• boglnnlng of the r•portlng p•rlod 45,111 1109,405) 857,561 966,966 C••h and ctsh •qulv41ont• at th• •nd of th• reportlng pwrlod 902.772 857.561 The n¢les form part of th888 finan¢kAI statements -1
ASHTEAD PAROCHIAL CHURCH COUNCIL NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 RECONCILIATION OF NET INCOMEI{EXPENDITUREI TO NET CASH FLOW FROM OPERATING ACTIVITIES 2022 2021 Net Incomellexpendttur•l for th• rnportlng p•rlod la• p•r tho Stat•mnt of Fin•nclal ktlvltl•*l AdJuJtmont8 for: Interest received Decre88e in slttks Decreaselllncre8sel in debtor Oecrease In credllor8 38,093 {24.8081 16,B721 765 15,065 17.2121 12,2631 171,0611 113,5361 N•t c•8h pmvld•d byl(u••d Inl op•r•tlon• 38,639 1111.6681 ANALYSI8 OF CHANGE8 IN NET FUND8 At1.1.22 Cmh flow At 31.12.22 N•t caeh Cash 81 bank and In hand 57.561 46,211 902,772 857,561 4S,211 902,772 Tot•1 857,561 45,211 902,772 The note8 lom part of Ihese linaThci818talements -16.
ASHTEAD PAROCHIAL CHURCH COUNCIL t40TES TO TME FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES 8a41s of Pren9 the financl•l ¥tal•m•Dts The financial statements of the charity. which is a public benefit enth'ty under FRS 102, have beén prepared in accordance with thè Charities SORP IFRS 1021 'Accounling and Reporting by Charilie8'. Sblemenl of Recommended Praclv applicable lo chantre8 preparing their accounts in accordance with the Financlal Reporting Standard applicBble in the UK and Republic of Ireland IFRS 1021 leffecb've 1 January 20191,, Flnanclal Reportlng Standard 102 'The Financial Reporting Slandar(I applicab In the UK and Republic of Iland, and the chirib.es Act 2011. The financial statements hava been prepared under the historical co81 cOnventn. Incom• All income18 recognised in the Statement of Financl81 Activilhfjs once the charity has enllllement to the funds, 1118 wobable that the incom$ will be rgceived and the amount can be measured reliabty. Expendltum Liabilities are récognlsèd as 8xpendtiuf8 as socn as there 58 a legal or conslructfve obllg8iLin cornmitting the ch8rity lo that expenditure, il is probable that o Iransler of economic b8n8fils will be requlred in settlement and the amount of the obligation can be meosured reliably, Expenditure Is accounted for on an accruals basis and has been clas$llied under hèadSng8 that aggregale all cost related lo the category. Where eosls cynnol be directly attrlbuled lo partlcul8r he8din98 they have been allccated lo activitie8 on a basi8 consistent with the use of Tesouices. Grants offer8d Bubj8cI lo condlllons which have not b•en m¢1 al the year end dale are rthd as eommilmenl bul not accrued as gxpondilure. Alloc•tlon Ind apportlonment of co•t• C0518 are 8IIoc8led lo the r818vanl fund dependlng on the type ol expendllure. If co818 are attrlbulable to mofe than om fund. a re8sonabl¢ opportvjnment is nde. r4nglbl• flxed a•••ts Consecialed land and bulldlng$ and movoabl• church fumi8hlngJ ConB8craled 18nd and benfrflced propety 18 8xcluded from th• oc¢oun16 by seGtion 10121 ol Ihg Ch8ri1ies Act 2011. No value is placed on moveabla thurch furnishings held by the churchwarden8 on speclal trust for th• PCC and which require a faculty for disposal Since the PCC considers Ih15 lo be inalienable property. JI expgntsiture incurrgd during tho year on consècrated or beneh¢8 buildings and move8bLe ChUh furnlshings, whether moinlenance or improvement, Is written off as expenditure in the statement of flnancbl a¢livlb'e8. Freehold propertleg Freehold Pfoperties are induded al cost. No depreciation 16 provided Since the values Included are considered lo be lower than the real*ble VBlues of the properties. Other langiblg lixed assets Fixtures, fumllure and oquipment are held al cost and d8precialed on 8 straight line basis over Ihelr useful lives. Fixtures and furniture are depreciated over 10 years. Equipment used withln the church premises is depfeclaled over 4 year5. Individual Ilemg ol equipment with a purch88e price of £5,WO or lass are wrillen off in the pe(1] in whith the asset 15 acquifed. stocks Stocks are valued 8t the lower of cost and net r¢ali$8ble lU&. after making due allowance for ob501ele and slow moving items. continued...
ASHTEAD PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS - continwgd FOR THE YEAR ENDED JI DECEkqBER 2022 ACCOUNTING POLICIES- continu•d Taxatlon The charty is 8x8mpl from tax on its tharitable actNilies. Fund accountlng Unrestricted lund8 can be u5¢d In accord8nGe with the charitablè objeclrvés 8t Ihe dlscrelion of the trustees. Restricted fun¢J$ can only be u8ed for parttubr restricted purp¢)$65 Wthin ihe object8 of the ch4rfty. Reslrictk)ns arise when 8pec11d by the donor or when funds are fai8ed lor partkular restrkted purposes. Further explanalbn of the nature and purp08e of each lund is irKIle in the notes to the financial $19temenis. P•n•lon ¢oits •Dd oth•r po¥t•tlr•m•nt b•n•flt• Tttè charity oper818$ a defln¢d conlrlbution pengion $¢hème. Conlrlbutlons payable lo th• th4rity'8 )nsn scheme ar& charged lo the Statement ol Fin8n¢ial Activikngs in tho period lo whh th•y 101. DONATION8 AND LEGACIES 2022 2021 PLgnned glft ald donalh?n8 Incomè tsx recoverab Other planned givin9 Church collections Other donallon6 466.440 124,391 43,181 9,634 121,948 474,849 1e9,297 70,727 5.362 219,026 75514 939,061 INVESTMENT INCOME 2022 2021 D8po8f(8ceounl Interést 2.263 -18- ¢ontinued
ASHTEAD PAROCHIAL CHURCH COUNCIL NOTES TO ThE FINANCIAL STATEMENTS- contlnued FOR ThE YEAR ENDED 31 DECEMBER 2022 IMCOME FROPA CHARITABLE ACTIVITIES 2022 2021 Activity Charit8ble activlty haritsble activity Charitable activity Charitab58 activity Choritsblè xliv Cardstall Café Hall Rental Parochial Fees other income 692 27.959 51,202 17,22S 16,994 72,560 59,143 22,687 42,659 197,049 114.073 other Income Includes ttIng of Lorraine Garden8 re8ldenllal propety and ¢onlribulion Irom City of London Freeman school. CHARITABLE ACTIVITIES COSTS Grant fundlng of Support co8t81800 not¢ 71 Dlr•¢t Costs I• not• Tot•l• Ch8rllable activity 853.166 4,998 923,802 GRANTS PAYABLE Grant M*klng 2022 2021 Christian AKI csw YAWOSUP Interserv8 (H & J Lee) Through the Roof Happy Child Int8rnBt¢onal Mothers Unlon Over88as Karen Border Mlnislrle$ Development Aid Religious freedom Kenya- Wmlows & orphans Mission society Disabled ministy Children in Brazll Social concfrrn Mission in Thailand 3,000 1,SOO 6,000 5.000 6,000 6.C4JO 1.545 6,000 1,720 5,000 6,000 1,545 6,012 Ov•Y¥•a• and Grou Culturnl MIMlon Partn•rn and Allencl•8 subtotal 29,277 35,04J ALDAG Aftgrnalwes Tru81 Bome Project Besom Ev8ngelul Alliance Lealhèrhead Start Music in Ministy Trust Send Prison Le8rnlng difficullyès Mission lo familles Mentsl wellbeing for teener5 Care for the community Service ol the church Care for homeless Prison ministry Prison ministry 2,5 4,000 4,000 4,000 750 3,000 6.000 1,000 2.596 4,000 4.000 4,000 750 3,000 6,000 1,000 UK Ml88lon P•rtnors and Ml•8lon Ag•nei•• Subtot•l 25,346 25,346 Total World Mlsslon 64,623 60A91 -19- conb'nued
ASHTEAD PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCbAL STATEMENT8- ¢ontlnu•d FOR THE YEAR ENDED 31 DECEMBER 2022 Other donatlon: J & G Cooper DEC Epsom & Ewell Refugee Nerk Leatherhead Community Hub St Glle$ S¢hool MiSsn vl8lt to Karen 8order Thalla Ukraine Appeal Ukraine Appeal Community Support Edu¢8tK>n 2,$00 5,C(JO Subtotal gr*nts from th• G•n•rnl Fund 65,123 66,391 118slon Fund: The A Roch8 Trust Donation for echo church assessm 125 Churthy•rd Fund: 08kleaf EnlerprlBe Mental health Gharity 200 8ubtot•l grnnt• from mtrict•d fund• 325 200 Total grant• m•d• 65,448 66.591 The tot81 gr8nl8 P81d lo Indivklua18 during tho yo8r w&ro £50012021,, £Nill and the lotol gTanls paKI to STr$Ilions were £64,94812021: £66,591}. SUPPORT COST8 Gov•rnance coBt8 Charitable SCtlty 4,998 AUDITORS. REMUPIERATION 2022 2021 Feos payable lo the Gharily's auditors for Ihg audll of the charllls financial 8tstements 4,998 4,596 TRUSTEES. REMUNERATION AND BENEFITS 8t•fl co•ts In¢lud• th• followSng r•mun•r•llon to Tru•toM (and p•rnon• ¢onn•¢t•d whh them) 8•1•ry and Nl Pen•lon Total 2022 Total 2021 Robert Kendall 11,204 479 11,883 26,261 Total 11,204 479 11.683 25,281 No other salaries have teen paid to any other Trustee, person8 clos8ly connKtsd to th8m or related parties, ex¢ept for 8xp8nses summarised below. -21> continued
ASHTEAD PAROCHIAL CHURCPI COUNCIL NOTES TO THE FINANCIAL STATEMENTS- contlnu•d FOR THE YEAR ENDeD 31 DECEMBER 2022 TRUSTEES. REMUNERATION AND BENEFS- continugd Trust8•5' •xpon•o• 2022 2021 Number of trusteery land p8rnon8 closely connected to them or rèlated partlQ81 who wor• pald •xp•n6¢8 Books •nd •ub¥cdptlon•. trav81 and ho•plt411ty Botsk8 and subxriptlons, travel and ho8Pitality Noturo of th• •xp•n••• Rkhard Jones Nko Ohl88on 903 726 479 279 Total 1,62 758 10. STAFF COST8 2022 2021 Wag88 and 88larte8 Social 88curty cost$ Olher pension costs 340,048 18,966 11,176 328.314 15,377 9,852 370,178 353,543 The 8ver8ge monthly number ol 8mrAoyee8 dun'ng the year was as follows.. 2022 14 2021 16 No employee8 receNed emolumonl¥ in excess 01 £00,DDO, 11. TANGIBLE FIXED ASSErs Fr••hold proty C03T Al 1 January 2022 and 31 December 2022 392,239 NET BOOK VALUE At 31 December 2022 392,239 At 31 December 2021 392,239 -21- Conts.nd
AsirrEAD PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS - oontlnuod FOR THE YEAR ENDED 31 DECEMBER 2022 12. STOCKS 2022 2021 Finished goods 785 13. DEBTORS.. AMOUNTS FALLING DUE YIITHIN ONE YEAR 2022 2021 Otr débtors Prepayments and accrued Income 1,376 89,574 17,017 88,998 90,960 108,015 14. CREDITORS: AMOUNTS FALLING Due WITHIN ONE YEAR 2022 2021 Olhèr cr¢dilors Accruals and deferied Income 16,788 17,178 31.512 33,961 41.178 15. MOVEMENT IN FUNDS Tr•n•f•rn b•tw••n fund• mov•m•nt in lund• At 31.12.22 Al 1.1.21 Unr••trfct•d fund• General fund General Reserve8 Propcl fund 826.789 120,6#5 5SOA89 60,707 622 123,8071 12,0321 $8S.444 121,217 526.682 1,197,963 37,422 12,0321 1,233,343 Restrtctod Thd• ChureAy8rd Bells fun Ofgan lund Mi68Kin Pastoral fund 58,308 21,700 1,571 31,319 4,5151 Sg.224 21,887 1,671 33,332 2,638 107 119) {1,913 2,032 117,449 1829) 2,032 118,652 TOTAL FUNDS 1,315,402 36,593 1,351,995 -22- onlinued
ASHTEAD PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnu•d FOR THE YEAR ENDED 31 DECEMBER 2022 15. MOVEMENT IN FUNDS - ¢ontlnu•d Net mov8m8nt In funds, induded in the above are 85 f106., lrncomlng R•sou•S ources •xpend•d Mov•m•nt In fund8 ilnr•sirScted funds General fund General Reserv8s Project fund 949.102 622 245 (888,3961 60.707 522 (23.8071 124.0521 949069 (912,4471 37N22 R•8triclfjd funds Chur¢hyard Be118 fund Mission P88loral fund 9,833 187 18,9171 916 187 1191 {1.9131 13251 11,9131 10,328 111,1561 1829} TOTAL FUNDS 960,19S 1923,6021 36.693 Comprtlvo• for mov•mont In lun N•t mov•m•nt In fund• TrnnJf•r• b•twe¢n fund• At 1.1.21 31.12.21 Unr••trfct•d lund• General fund General Re8erv•8 Project lund 510,888 120,358 603,908 2(N),251 337 1223.420) 1184,3691 526,770 120,69S 550,488 170.0 1.235,164 122,8321 114,3691 1,197,953 R••trlct•d fundA Churchyard Be118 fund Organ fund Mission Pastoral lund 80.217 21.700 1.521 16,640 4,978 11.9081 58.309 21.700 1.571 31,316 4,553 50 307 14251 14,369 105,056 11,9761 14,369 117.449 TOTAL FUNDS 1.340,210 124,8081 1,315.402 -23- continued ..
ASHTEAD PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnuod FOR THE YEAR ENDED 31 DECEMBER 2022 15. MOVEKIENT IN FUNDS - ntinUd Comparative net movement in funds. included in Ihe above are 88 folk)ws". Incoming Re8Ou•S oxpond•d Movement In lunds Unr•trlct•d fundi General fund General ReseNes Project fund 1,033,658 337 11,275 1833,4071 200.251 337 1223,4201 1234,6951 1,045,270 11.088.102) 122.8321 R••trlct•d fvnd• Churchyard Organ fvna Mission Pastoral fund 13,250 115,1581 11.9081 50 307 14251 307 520 19451 14,127 116.1031 11,9761 TOTAL FUNDS 1,059,397 11.084.205) 124,8081 A current year 12 monihs and prlor y••r 12 months comblned p081tlon Is as follows: N•t mov•mfrnt In fundi Tr•n*f•rn bèlwe•n lund• At 31.12.22 At1.1,21 Vnr•¥trl¢t•d fundB General fund Gener81 Re8eNes Prolect fund 510.888 120,358 603,908 260.958 859 1247,227) 11e6,401) 585,445 121,217 526,681 170,000 1,235,1 $4 14,590 116,4011 1,233,343 R••trl¢tod lund• Churchyard Bdls fund Organ fund Misslon Pastoral fund 60.217 21,700 1.521 16,640 4.978 1992} 187 50 288 12,3381 59,225 21,887 1,571 33,329 2,640 16,401 105.056 12,8051 16,401 118,652 TOTAL FUNDS 1,340.210 11,785 1.351,995 -24- continued ..
ASHTEAD PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS- contlnuqd FOR THE YEAR ENDED 31 DECEMBER 2022 15. MOVEMENT IN FUNDS - ¢ontlnu•d A current year 12 months and prior al 12 months combined nel movement in fund$, includ9d in the At()ve ore as follows.. Incomlng R••ourc•J •xp•nd•d ov•ment In lund8 Unrestrlct•d funds Qeneral fund General Reserv•$ Project fund 1,982,760 859 11.520 11,721,802) 280.958 859 1247.2271 (258,7471 1,995,139 11,980,549> 14,590 R••trl¢t•d fund• Churciiyard Bells lund Organ fund Mlssion P881oral fund 23,083 187 124,07SI 19921 187 50 288 12,3381 613 520 13251 12,8581 24,453 127.2581 12.8051 TOTAL FUNDS 2,019,592 12.007.807) 11,785 18. RELATED PARTY 018CLOSURE8 During ihe year, a total of £275 (2021.. £35.3221 was pald to YPS Events. a comp8ny ¢onlroll•d by Robert Kondall Ilrusteel. -25-