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2021-12-31-accounts

All Saints’ Church, Eastbourne

ANNUAL REPORT

AND

FINANCIAL STATEMENTS

OF THE

PAROCHIAL CHURCH COUNCIL

For the Year Ended 31[st] December 2021

CONTENTS

Page(s)
Annual Report
Statement of Financial Activities 1
Balance Sheet 2
Notes to the Accounts 3 - 11
Report of the Independent Examiner

Address : All Saints’ Church, 21a Grange Road, Eastbourne, East Sussex BN21 4HE

Incumbent : Rev. James Knowles

Independent Examiner : M.N. Preece F.C.A ., Price and Company, Chartered Accountants, 30-32 Gildredge Road, Eastbourne, East Sussex BN21 4SH

Bankers : Royal Bank of Scotland, 96 Terminus Rd, Eastbourne BN21 3LX

Page 1 of 6

Parochial Church Council of All Saints’ Church, Grange Road, Eastbourne

Annual Report for 2021

Administrative Information

All Saints’ Church is situated on Grange Road, Eastbourne. It is part of the Diocese of Chichester within the Church of England. All correspondence should be addressed to the Church Administrator, All Saints’ Church, 21a Grange Road, Eastbourne, East Sussex BN21 4HE.

The parish is a charity and has registered with the Charity Commission. Our Charity number is 1132297.

During the year the following served as members of the Parochial Church Council (PCC):

Incumbent: The Revd. James Knowles
Curate: The Revd. Jonathan Haines
Young people’s and family wk’r Mr. Julian Dale
Church Administrator Mrs. Hilary Dale
Young people’s and family wk’r Mrs Annelie Cooper (.75 FTE)
Readers: Mr William Owen
Mr Ian Gardner
Mrs Margaret Gardner
Mr Murray King
Mr Phillip Pawley
Wardens: Mr William Owen
Mrs Sue Walker Chairman
Deanery Synod Representatives: Mr William Owen
Mr James Hammond
Mr James Winter
(Revd Harry Owen also sits on Deanery
Synod through a separate arrangement)
Elected Members: Mr Andrew Anderson Hon Treasurer
Mrs Gail Ball
Mr David Churchyard
Mr. Peter Cooper
Mrs Alison Fenton
Mr. Mark Hatton
Mr. Peter Hobden
Mr Robert Kirby-Maynard
Mrs Patricia Laughton Hon Secretary
Mr. Harvey Loncarevic
Mrs Jayne Osbourne
Mr. Philip Watkins
Mr Robin Weldon
Mrs Joanna Whiteman

Page 2 of 6

Structure, Governance and Management

Membership of the PCC is determined under the Church Representation Rules and consists of certain exofficio members (the Incumbent/Priest-in-Charge, Curate, Lay Readers licensed to officiate in the church), the Churchwardens and members of the Deanery, Diocesan or General Synods and up to 15 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

The PCC is responsible for a wide range of matters affecting the parish, including compliance with health and safety and disability legislation and child protection. In their capacity as trustees, members of the PCC are responsible for the stewardship of funds and for the appropriate accounting and reporting of the parish finances. The PCC works to ensure that each member of the committee is equipped to fulfil their role. New members of the PCC are welcomed at the first PCC after the APCM and care is taken to help them assume the responsibilities of their role. The PCC Secretary and Treasurer are also elected at this meeting. The Churchwardens, Secretary and Treasurer are invited to attend courses run by the Diocese on their particular work. Regular mailings from the Diocese keep these officers up to date with changes in church regulations and financial procedure and these are reported to the whole PCC as appropriate. The PCC has appointed Jo Whiteman as Safeguarding Officer who is responsible for the implementation of the PCC’s Safeguarding Policy and which includes ensuring that a DBS (Data Barring Service) search is conducted on all those who work with children and vulnerable adults in the church. The PCC arranges for a representative of appropriate church groups to attend First Aid courses. The Wardens and Deputy Wardens are made familiar with fire prevention and appropriate procedures by the local Fire Safety Officer. This training is renewed regularly.

Committees

Standing and Finance Committee

This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to the powers given to it by the Council. It also oversees the general financial dimension of the work of All Saints’ by monitoring income and expenditure, budgeting and maintaining appropriate financial controls and making an annual review of the Christian Stewardship of money through planned giving.

Pastoral sub-Committee

Organises the visiting of the housebound and sick and has general care of the welfare of all Church members. During 2021 two people, Mrs Beryl Twitchett and Mr Bernard Watts have continued as pastoral care coordinators to help with the pastoral care of the parish, assisted by Mrs Val Hart. Mrs. Christine Costambeys has special responsibility for the very elderly and homebound. She has been assisted by Sandra Lee and Dianne Crook.

Missions sub-Committee

Attends to the support of mission and relief agencies and helps allocate our financial support to the same. It has been chaired by Revd Jon Haines (curate).

Page 3 of 6

Staff team and staff meetings

Strictly speaking these are not PCC subcommittees but they operate with the full knowledge and support of the PCC and for the sake of tidiness are best included here.

The staff team look broadly at the life of the church, not to make policy or financial decisions but to seek to implement the wishes of the PCC as far as possible within the life of the church. The weekly staff meetings consist of times of bible study and prayer and then to look thoroughly at our programme and make sure that things are in place for the smooth operating of church life.

The staff do a considerable amount of planning of events and activities. The staff seek to make sure volunteers are in place and are supported. The staff make sure that all the details connected with Sunday Worship are in place and that the issues each staff member would wish to raise are attended to.

Objectives and Activities

The primary objective of All Saints’ PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility of cooperating with the incumbent, in promoting in the ecclesiastical parish the whole mission and ministry of the Church.

The main objectives of the PCC are:

Review of the Year

As we have sought to return to some sort of normality at All Saints over the past year life at All Saints has remained busy with so much to be thankful to our Heavenly Father for. It has been a joy as we have been able to meet in again in person for both our worship and for church business. It is unsurprising that the PCC has had much to discuss throughout the year, at all times the council has sought to remain prayerful and to keep focused on kingdom priorities. The PCC is determined to walk together in the light of God’s word.

Services continued online from January as we slowly and safely welcomed people back into the building. We are so thankful to all those that enabled this to happen and for all those that contributed to services. Online views remined steady with an average of 160 views a week in these months. These numbers watching live obviously dropped when we were able to start meeting in person however the online services are still proving to be such a blessing to many people that are housebound or have been unable to join us in person due to having Covid or other illnesses. Online services are still viewed, on average, 160 - 200 times a week.

It was wonderful to be able to reopen the church doors and go back to our normal service pattern of 10am and to restart the evening service in September. Attendance levels began to grow again with an average attendance of 160, however then in December with the Omicron variant, whilst in-person services

Page 4 of 6

continued, numbers were a little lower. It was fantastic to be able to hold our Christmas Services in person, many thanks to all those who were involved in making this possible.

The children’s work has remained vibrant despite the challenges of Covid. Sunday school, midweek and afterschool activities all restarted in September. We have continued to welcome new families to All Saints which is wonderful.

Prayer meetings have continued to be such an encouragement as we have met to commit things to the Lord. From January to September, we remained meeting online weekly. In September we moved to a new interim pattern of twice a month, once online and once in person, being led by a variety of church members and we continue to be encouraged when mission partners have been able to join us also.

What a joy it has been to see bible study groups recommence in person again, both in homes and those that meet in the church centre. It has also been wonderful to see so many attend our enquirers courses, with 15 to 20 attendees for each group. It is great that we now have a central Wednesday evening bible study group that meets in the Church Centre which not only has enabled many of our regular church family to access a group, but also provides a group for those that have attended one of our enquirers courses and would like to continue meeting with others for fellowship and bible study. This group along with others have enjoyed using the ‘Passion for Life’ resources to help us focus on evangelism in the lead up to an Easter Mission. We have noticed the benefits of these bible studies which have resulted in more expectant prayer and gracious gospel engagement with our Parish and friends and families. The church family have been encouraged to think through two personal questions, ‘Why do you follow Jesus? And What difference does Jesus make to my life? It has been encouraging that short videos have been made and shown to church family and shared on social media. Invitation services and events are planned for Easter 2022.

The purchase of a flat with some of the funds from the sale of a larger property has been a topic the PCC has had focused discussions. The council have been very conscious of seeking views from the wider church family as they conduct the business of the PCC. There has also been a great desire to be both bold in faith, but wise in our stewardship, so the details of such a property purchase have been carefully scrutinised throughout the year. The council wish to express their great thanks to Andy Anderson who as Treasurer has been in attendance at many meetings and provided the financial details to make informed decisions.

The restructuring of the bookings systems has also led to prayerful decisions which have been made for the sake of our stewardship of resources and some encouraging new gospel focused bookings have been made.

At every meeting PCC has received a Safeguarding report from the Parish Safeguarding Officer. Thanks is given to Jo Whiteman and Hilary Dale for their diligence in facilitating the DBS checks and training remains current and a culture of good safeguarding practices continues to grow.

Jesus reminds us that apart from him we can do nothing (John 15v5) and PCC can testify to that truth again this year. To Him be the glory!

Page 5 of 6

Church Attendance

In 2021, there were 237 members on the Church electoral roll. People who cease attending, unless they are homebound, are pruned from the electoral roll so it gives a good idea of the numbers attending. We also have a number of visitors most Sundays.

Financial Review

The total incoming resources on general unrestricted funds were £281,658 (2020: £276,823) and are detailed in the financial statements.

Planned giving through envelopes, bankers' orders and online decreased by £23,194 to £125.445 (2020: £148,639). Total voluntary income - including tax recovered, but excluding legacies - decreased by 13% to £183,613 (2020: £210,579). The PCC received legacies in the year totalling £42,955 (2020: £10,000).

The largest ordinary expenditure of the PCC was the sum of £74,304 (2020: £73,704) paid to the Diocese to cover ministry costs. This amount covers the housing and stipend and pension costs of the clergy and also a standard sum for diocesan central costs, clergy training and a contribution to national church funds. This year the contribution from All Saints' increased by £600 (1.00%) over 2020.

The Covid pandemic continued to have an effect on church finances. There was a slight increase in unrestricted incoming resources of £4,834 in 2021, and “ordinary" church expenses decreased by £44,413, resulting in a deficit on General Funds this year of £23,726 compared to a deficit of £29,949 last year. Overall there was a deficit of £44,431 (2020: £85,347), taking into account all costs, particularly depreciation, charged to the Restricted Funds. This has been financed from past reserves, and continued careful budgeting will be necessary to maintain this in future.

The PCC are keen to work towards a balanced budget, and not to have to use reserves to ‘plug the gap’. Acknowledging that following 2020, 2021 was going to be another challenge, the PCC constantly reviewed our financial situation throughout the year in line with Government and Church of England guidance. Going forward, to achieve a balanced budget whilst maintaining our excellent level of mission and ministry will not be an easy task, when the General Fund per se is in deficit.

Reserves Policy

It is PCC policy to maintain a balance on unrestricted funds (excluding property) which equates to approximately 6 months' worth of unrestricted payments as a contingency against unforeseen situations. The closing balance this year of £67,306 (2020: £91,032) represents just under 3 months, and has decreased due to the deficit in the year.

The PCC policy is to invest surplus balances with The Royal Bank of Scotland (in a special interest-bearing account).

Signed on behalf of the PCC

………………………………………………………………… Rev. James Knowles Chairman Date: April 2022

Page 6 of 6

EASTBOURNE ALL SAINTS' PAROCHIAL CHURCH COUNCIL

ANNUAL REPORT AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2021

ALL SAINTS CHURCH, EASTBOURNE

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2021

ALL SAINTS CHURCH, EASTBOURNE
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2021
Unrestricted Funds Restricted Funds Total Funds
Note General Designated
2021 2020 2021 2020 2021 2020 2021 2020
£ £ £ £ £ £ £
INCOME AND ENDOWMENTS FROM:
Voluntary income 2 (a) 227,313.77 220,579.43 5.00 55.00 227,318.77 220,634.43
Church activities 2 (b) 20,264.18 23,801.49 38,870.25 3,354.02 59,134.43 27,155.51
Income from investments 2 (c) 30.17 318.77 30.17 318.77
Activities for generating funds 2 (d) 20,423.05 23,525.00 20,423.05 23,525.00
Other income 2 (e) 13,626.57 8,598.69 13,626.57 8,598.69
Total income 281,657.74 276,823.38 38,875.25 3,409.02 320,532.99 280,232.40
EXPENDITURE ON:
Costs of generating voluntary income 3 (a)
Raising funds 3 (b) 6,775.97 22,038.83 38,888.27 20,990.40 45,664.24 43,029.23
Church activities 3 (c) 259,268.77 265,183.11 2,000.00 2,000.00 261,268.77 267,183.11
Other trading activities 3 (d) 39,338.86 36,675.04 18,692.00 18,692.00 58,030.86 55,367.04
Total resources expended 305,383.60 323,896.98 59,580.27 41,682.40 364,963.87 365,579.38
NET INCOMING/(OUTGOING) RESOURCES (23,725.86) (47,073.60) (20,705.02) (38,273.38) (44,430.88) (85,346.98)
Other recognised gains/losses
Gains and losses on fixed assets
Transfers between funds 24,222.33 (24,222.33)
NET MOVEMENT IN FUNDS 496.47 (47,073.60) (24,222.33) (20,705.02) (38,273.38) (44,430.88) (85,346.98)
Total funds brought forward at 1 January 2020 (54,170.82) (7,097.22) 145,202.33 145,202.33 963,358.45 1,001,631.83 1,054,389.96 1,139,736.94
TOTAL FUNDS CARRIED FORWARD AT
31 DECEMBER 201 (53,674.35) (54,170.82) 120,980.00 145,202.33 942,653.43 963,358.45 1,009,959.08 1,054,389.96

Details of the designated funds are shown in note 8 to these accounts. Details of the restricted funds are shown in note 9 to these accounts. The notes on pages 3 to 11 form part of these accounts.

Page 1

ALL SAINTS CHURCH, EASTBOURNE BALANCE SHEET

31 DECEMBER 2021

Note
FIXED ASSETS
Tangible fixed assets
5
CURRENT ASSETS
Debtors
7
Short term deposits
Cash at bank and in hand
LIABILITIES : AMOUNTS FALLING DUE
WITHIN ONE YEAR
Creditors and accruals
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
TOTAL NET ASSETS
FUNDS
Unrestricted :
General
8
Designated
8
Restricted
9		 £
£
£
£
730,629.04
751,765.04
730,629.04
751,765.04
8,735.00
6,936.83
282,294.54
305,106.14
570.24
630.24
291,599.78
312,673.21
(12,269.74)
(10,048.29)
(12,269.74)
(10,048.29)
279,330.04
302,624.92
1,009,959.08
1,054,389.96
1,009,959.08
1,054,389.96
(53,674.35)
(54,170.82)
120,980.00
145,202.33
942,653.43
963,358.45
1,009,959.08
1,054,389.96
2021
2020		 £
£
£
£
730,629.04
751,765.04
730,629.04
751,765.04
8,735.00
6,936.83
282,294.54
305,106.14
570.24
630.24
291,599.78
312,673.21
(12,269.74)
(10,048.29)
(12,269.74)
(10,048.29)
279,330.04
302,624.92
1,009,959.08
1,054,389.96
1,009,959.08
1,054,389.96
(53,674.35)
(54,170.82)
120,980.00
145,202.33
942,653.43
963,358.45
1,009,959.08
1,054,389.96
2021
2020
1,054,389.96
1,054,389.96
(54,170.82)
145,202.33
963,358.45
1,054,389.96

Approved by the Parochial Church Council (Standing and Finance Committee)

and signed on its behalf by:

Reverend James Knowles

The notes on pages 3 to 11 form part of these accounts.

Page 2

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES

a Accounting convention

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at fair value.

b Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes.

Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

c Income and Endowments

All incoming resources are accounted for gross.

Voluntary income

Collections are recognised when received by or on behalf of the PCC. Planned giving under Gift Aid is recognised only when received. Income tax recoverable is recognised when the covenant or gift aid donation is received.

Grants and legacies are accounted for as soon as the PCC is notified of its legal entitlement and the amount due. Funds raised at fund-raising events are accounted for gross. Sales of magazines are accounted for gross.

Income from investments

Interest is accounted for when receivable.

Gains and losses on investments

Realised investments are recognised when the investments are sold. Unrealised gains or losses on investments are accounted for on revaluation at 31 December.

All other income

All other income is recognised when it is receivable.

Page 3

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES

(Continued)

d Expenditure

Resources expended are accounted for on an accruals basis and are accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when awarded, if earlier.

Church activities

The diocesan parish contribution is accounted for when payable.

e Fixed Assets

Tangible fixed assets

Consecrated land and buildings, and movable church furnishings.

Consecrated land and beneficed property is excluded from the accounts by the Charities Act 2011. No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal, since the PCC considers these to be inalienable property. Any expenditure on such items in the year is written off in the SOFA and disclosed separately.

Other fixtures, fittings, and office equipment.

Fixtures, fittings and office equipment used within the church premises are depreciated at 25% per annum on a reducing balance basis. Individual items with a purchase price below £1,000 are not capitalised, but are written off when the asset is acquired.

Other freehold property

The curate's house is valued at fair value at the date of each repayment of the equity-sharing mortgage. Other freehold property is valued at cost. Depreciation is provided at 2% per annum on the cost or carrying value. Costs to date on the hall extension project have been capitalised. Depreciation based on cost commenced on completion of the building.

f Current assets

Short-term deposits include cash held on deposit with the CBF Church of England Fund and Royal Bank of Scotland.

Page 4

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2021

2
INCOMING RESOURCES
2 (a)
Planned Giving
- Gift Aid receipts
- Tax recoverable on Gift Aid donations
- Planned giving not under Gift Aid
Church Collections
Vicarage Kitchen
Sundry donations
TRIO
Gift day
Donations (restricted)
Legacies Received
2 (b)
Contributions -
- special events
- other events
Photocopying
2 (c)
Interest received
2 (d)
Church hall / Grassington Road lettings etc
Fees from weddings etc
Parish magazine, books etc.
2
Other income
Job retention scheme
Voluntary income
Church activities
Income from investments
Activities for generating funds
TOTAL INCOMING RESOURCES		 Unrestricted Funds
Restricted Funds
Total Funds
General
Designated
2021
2020
2021
2020
2021
2020
2021
2020
£
£
£
£
£
£
£
111,963.31
117,703.44
111,963.31
117,703.44
30,225.33
33,648.95
30,225.33
33,648.95
13,482.01
30,935.32
13,482.01
30,935.32
7,433.76
4,671.05
7,433.76
4,671.05
8,611.42
8,611.42
11,183.04
13,416.69
5.00
55.00
11,188.04
13,471.69
1,460.00
10,203.98
1,460.00
10,203.98
42,954.90
10,000.00
42,954.90
10,000.00
227,313.77
220,579.43
5.00
55.00
227,318.77
220,634.43
1,717.64
19,206.58
1,717.64
19,206.58
18,390.24
4,479.81
38,870.25
3,354.02
57,260.49
7,833.83
156.30
115.10
156.30
115.10
20,264.18
23,801.49
38,870.25
3,354.02
59,134.43
27,155.51
30.17
318.77
30.17
318.77
19,461.05
22,798.00
19,461.05
22,798.00
962.00
727.00
962.00
727.00
20,423.05
23,525.00
20,423.05
23,525.00
13,626.57
8,598.69
13,626.57
8,598.69
281,657.74
276,823.38
38,875.25
3,409.02
320,532.99
280,232.40

Page 5

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2021

3 RESOURCES EXPENDED

3
3 (a)
Costs of appeals, fundraising etc.
3 (b)
Special events costs
Other event costs
Advertising
3 (c)
Churches overseas
- missionary societies
- relief and development
Home missions and other Church Societies
Charitable giving
Parish contribution
Eastbourne Deanery
Clergy expenses
Vicarage maintenance
Curate's house expenses
Grassington Road Expenses
Insurance
Church light, heat and water
Staff Costs
Church manager and Bookings manager (incl pension contributions)
Training expenses
Major repairs incl professional fees
Minor repairs
Minor equipment replacement
Organ maintenance
Garden Maintenance
Upkeep of services
Youth and family work
Staff costs - salaries and pension contributions
Expenses
Evangelism
Books and films (incl. Bibles and audio equipment)
Telephone
Printing, photocopying and stationery
I T maintenance
Independent examination fee and accountancy
Sundry expenses
Depreciation of equipment
3 (d)
Church Hall running costs
Magazine costs
TOTAL RESOURCES EXPENDED
RESOURCES EXPENDED
Worship/ outreach
Communications/ Administration
Other trading activities
Costs of generating voluntary income
Raising funds
Church activities
Missionary and charitable giving:
Ministry:
Church/ churchyard		 Unrestricted Funds
Restricted Funds
Total Funds
General
Designated
2021
2020
2021
2020
2021
2020
2021
2020
£
£
£
£
£
£
£
1,845.49
18,501.82
1,845.49
18,501.82
4,930.48
3,537.01
38,888.27
20,990.40
43,818.75
24,527.41
6,775.97
22,038.83
38,888.27
20,990.40
45,664.24
43,029.23
1,700.00
3,000.00
1,700.00
3,000.00
10,300.00
16,300.00
10,300.00
16,300.00
72.00
2,692.00
72.00
2,692.00
74,304.00
73,704.00
74,304.00
73,704.00
4,435.81
3,528.95
4,435.81
3,528.95
11,620.60
4,196.69
11,620.60
4,196.69
2,296.80
3,751.49
2,296.80
3,751.49
1,371.27
945.05
2,000.00
2,000.00
3,371.27
2,945.05
5,811.58
5,571.28
5,811.58
5,571.28
5,715.35
11,243.82
5,715.35
11,243.82
29,669.42
34,167.56
29,669.42
34,167.56
5.53
5.53
17,276.96
10,304.00
17,276.96
10,304.00
694.22
1,419.77
694.22
1,419.77
2,043.21
1,344.72
2,043.21
1,344.72
2,187.50
1,879.50
2,187.50
1,879.50
551.06
386.29
551.06
386.29
61,209.78
61,308.15
61,209.78
61,308.15
8,698.58
9,142.10
8,698.58
9,142.10
56.00
65.69
56.00
65.69
2,667.54
2,494.42
2,667.54
2,494.42
1,024.42
1,058.58
1,024.42
1,058.58
7,889.37
8,476.70
7,889.37
8,476.70
2,652.07
3,102.99
2,652.07
3,102.99
1,596.00
1,600.00
1,596.00
1,600.00
2,981.23
2,901.83
2,981.23
2,901.83
444.00
592.00
444.00
592.00
259,268.77
265,183.11
2,000.00
2,000.00
261,268.77
267,183.11
39,338.86
36,675.04
18,692.00
18,692.00
58,030.86
55,367.04
39,338.86
36,675.04
18,692.00
18,692.00
58,030.86
55,367.04
305,383.60
323,896.98
-
-
59,580.27
41,682.40
364,963.87
365,579.38

Page 6

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2021

4
Staff Costs
Wages and salaries
Pension contributions
Social security costs		 2021
2020
£
£
71,750.90
75,127.47
11,978.56
12,463.24
7,324.96
7,885.00
91,054.42
95,475.71

The employees include the Church Manager and youth workers who are members of the P.C.C. (see note 13).

5 (a) Tangible fixed assets
Cost
At 1 January 2021
Additions
Disposals
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
On disposal
At 31 December 2021
Net Book Value
31 December 2021
31 December 2020
Future capital expenditure commitment at 31 December 2021		 long- leasehold
land and
buildings
Equipment
Total
1,034,622.51
85,060.54
1,119,683.05
1,034,622.51
85,060.54
1,119,683.05
284,634.00
83,284.01
367,918.01
20,692.00
444.00
21,136.00
305,326.00
83,728.01
389,054.01
729,296.51
1,332.53
730,629.04
749,988.51
1,776.53
751,765.04
Nil

No cost figure has been included for office and other equipment prior to 1/1/1997. Additions from 1/1/1997 have been capitalised in accordance with the new accounting policy.

6
ANALYSIS OF NET ASSETS BY FUND
2020
Fixed assets
Current assets
Current liabilities
Liabilities falling due after more than one year
Fund balances
2021
Fixed assets
Current assets
Current liabilities
Liabilities falling due after more than one year
Fund balances
7
DEBTORS
Income tax recoverable
Other debtors		 Unrestricted
Restricted
2020
Funds
Funds
Total
£
£
£
1,776.53
749,988.51
751,765.04
99,303.27
213,369.94
312,673.21
(10,048.29)
(10,048.29)		 Unrestricted
Restricted
2020
Funds
Funds
Total
£
£
£
1,776.53
749,988.51
751,765.04
99,303.27
213,369.94
312,673.21
(10,048.29)
(10,048.29)
91,031.51
963,358.45
1,054,389.96
Unrestricted
Restricted
2021
Funds
Funds
Total
£
£
£
1,332.53
729,296.51
730,629.04
78,242.86
213,356.92
291,599.78
(12,269.74)
(12,269.74)
67,305.65
942,653.43
1,009,959.08
2021
2020
£
£
8,061.30
6,273.83
673.70
663.00
8,735.00
6,936.83

Page 7

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2021

STATEMENT OF FUNDS

8 UNRESTRICTED FUNDS

General fund
Designated funds:
Vicar and Churchwardens' fund
Desmond road - general fund
Total
General fund
Designated funds:
Vicar and Churchwardens' fund
Desmond road - general fund
Total
Curate's House fund (see note 10)
Youth Worker's House fund (see note 11)
Hall project fund (see note 12)
Vicar's Books fund
Robson Legacy - new Bibles
Organ fund
Bell restoration fund fund
Curate's House fund (see note 10)
Youth Worker's House fund (see note 11)
Hall project fund (see note 12)
Vicar's Books fund
Discretionary fund
Robson Legacy - new Bibles
Organ fund
Bell restoration fund
ICTED FUNDS		 Opening
Closing
Balance
Balance
1-Jan-20
Income
Expenses
Transfers
31-Dec-20
(7,097.22)
276,823.38
(323,896.98)
(54,170.82)
24,222.33
24,222.33
120,980.00
120,980.00
145,202.33
145,202.33
Opening
Closing
Balance
Balance
1-Jan-21
Income
Expenses
Transfers
31-Dec-21
(54,170.82)
281,657.74
(305,383.60)
24,222.33
(53,674.35)
24,222.33
(24,222.33)
120,980.00
120,980.00
145,202.33
(24,222.33)
120,980.00
Opening
Closing
Balance
Income
Expenses
Transfers
Balance
1-Jan-20
31-Dec-20
70,000.00
(2,000.00)
68,000.00
162,524.88
162,524.88
713,493.75
(18,692.00)
694,801.75
717.01
717.01
9,751.66
9,751.66
24,547.97
55.00
24,602.97
20,596.56
3,354.02
(20,990.40)
2,960.18
1,001,631.83
3,409.02
(41,682.40)
963,358.45
Balance
Income
Expenses
Transfers
Balance
1-Jan-21
31-Dec-21
68,000.00
(2,000.00)
66,000.00
162,524.88
162,524.88
694,801.75
(18,692.00)
676,109.75
717.01
(717.01)
717.01
717.01
9,751.66
9,751.66
24,602.97
5.00
24,607.97
2,960.18
38,870.25
(38,888.27)
2,942.16
963,358.45
38,875.25
(59,580.27)
942,653.43

The purposes for which the restricted funds are held are as follows:

Curate's House fund

Youth Worker's House fund

Hall project fund

Vicar's Books fund Robson Legacy - new Bibles Organ fund Bell restoration fund

To provide funds for the purchase of a house for use by the curate and the repayment of loans raised for the same purpose. To provide funds for the purchase of a house for use by the youth worker.

To provide funds for the extension and refurbishment of the church hall and the repayment of loans raised for the same purpose. To fund the purchase of books for the Vicarage library. Part of a legacy specifically to provide the Church with new Bibles To fund repairs to the organ To fund repairs to the bells

Page 8

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2021

10 CURATE'S HOUSE FUND
CURATE'S HOUSE FUND
Opening balance
Depreciation charge for the year
Closing balance
The cumulative figures are as follows:-
Original purchase price (1993)
Revaluation in 1996 (increase)
Revaluation in 1997 (increase)
Depreciation to date		 2021
2020
£
£
68,000.00
70,000.00
(2,000.00)
(2,000.00)
66,000.00
68,000.00
84,000.00
11,000.00
5,000.00
100,000.00
34,000.00
66,000.00

Funds for the purchase of the property and repayment of the equity sharing mortgage have been raised through the former ''Special Projects Fund'' from legacies, Gift Day donations and other specific appeals and collections. The Curates House is shown at cost of £100,000 which is deemed cost under FRS102 transitional provisions, under which the property's 1997 valuation has not been updated.

11
YOUTH WORKER'S HOUSE FUND
Opening balance
Surplus on Disposal of 28 Desmond Road
Interest adjustment
Transfer to Desmond road - general fund
Closing balance		 2021
2020
£
£
162,524.88
162,524.88
162,524.88
162,524.88

Page 9

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2021

12 HALL PROJECT FUND

HALL PROJECT FUND
Opening balance
Add: Expenses last year now capitalised
Amounts received in the year
Less: Fund-raising expenses
Contribution to hall maintenance charges paid in year
Depreciation for the year
Closing balance per accounts
Total funds available to Hall Project
Capitalised expenditure to date on the hall extension
(included in Fixed Assets - note 5)
Depreciation provided to date
Net book value of Hall
PAYMENTS TO MEMBERS OF THE P.C.C.
Salaries -
Mr A Anderson, Bookings manager to September 2021
Mrs H Dale, Church administrator
Mr J Dale, Youth, children's and family worker
Mrs A Cooper, Childen's worker
Pension contributions		 2021
2020
£
£
694,801.75
713,493.75
694,801.75
713,493.75
(18,692.00)
(18,692.00)
676,109.75
694,801.75
676,109.75
694,801.75
934,622.51
934,622.51
271,326.00
252,634.00
663,296.51
681,988.51
7,488.00
19,401.96
29,375.04
21,750.00
2,079.90

Apart from the above and reimbursement of expenses of attending courses in other capacities, e.g. as Reader, no other member of the P.C.C. has received any remuneration or reimbursement of expenses.

Page 10

ALL SAINTS CHURCH, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2021

14
14(a)
Dohnavur
Church Missionary Society (formerly SAMS)
Wycliffe Bible Translators
14(b)
TEAR Fund (Harvest and Christmas)
14(c)
Beachy Head Chaplaincy
Crosslinks (BEST)
Compassion UK
Church Pastoral Aid Society (CPAS) Falcon camps
Family Support Work Chichester Diocese
Fat Fleshed Ministries (Winning Hopes)
Kingdom Way Trust
Karen Terry (Missions)
London City Mission
Mothers Union
PARCHE
Release International
People Matter
Scripture Union
Speak Life
Spinnaker
University Colleges Christian Fellowship (UCCF)
14(d) Charitable giving
Kingdom Way Trust
PARCHE
Other
Overseas missionary societies
Overseas relief
Home mission and relief
Total
MISSIONARY OUTREACH		 Fundraising &
General
Special
Restricted
Total
Total
Fund
Collections
Fund
2021
2020
'Tithe'
Contributions
'Tithe'
£
£
£
£
£
300.00
300.00
750.00
600.00
600.00
1,000.00
800.00
800.00
1,250.00
1,700.00
1,700.00
3,000.00
500.00
500.00
850.00
600.00
600.00
1,250.00
1,200.00
1,200.00
1,250.00
800.00
800.00
1,250.00
800.00
800.00
1,250.00
100.00
100.00
850.00
600.00
600.00
900.00
900.00
1,250.00
300.00
300.00
1,250.00
200.00
200.00
500.00
800.00
800.00
1,250.00
500.00
500.00
500.00
800.00
800.00
1,250.00
100.00
100.00
450.00
800.00
800.00
1,250.00
1,200.00
1,200.00
1,550.00
100.00
100.00
350.00
10,300.00
10,300.00
16,300.00
2,800.00
72.00
72.00
222.00
(330.00)
72.00
72.00
2,692.00
12,072.00
12,072.00
21,992.00

Page 11

ALL 5AIKf5 CHURCH. EA5TBOURNE INDEPENDEKf EXAMINER'S REPORT TO THE MEMBERS/ TRUSTEES OF THE PAROCHIAL CHURCH COUNUL YEAR ENDED 31 DECEMBER 2021 I report on the xcounts forthe yearended 31 December 2021. whlth are set out on pages I to 11. Re$￿th responslwlft￿s oftrwt¢•s and uamlner The members of the PCC conslder that an audlt Is not requlred for thls year under sÈctknn 144121 of the Charltles Act 2011 lthe 2011 Act) arml that an Ifthpendent examlnatlon Is needed. It Is my responslblllty to: examlne the accounts under sertlon 145 of the 2011 Art follow the procedures lald down In the General Dlrectlons 8lven bv the Charfty Commlsslon under sectlon 145(51(b) of the 2011 Art. and stste whether partlcular matters have come to my attentlon. Ba51s of Independent ex•mlnerfs rewt My examlnatlon was carrkd out in accordan￿ wlth tt General Dlrectklns gfven by the Charlty Commlss10n. An exarnlna￿n Indudes a review of the accounting records kept by the PCC and a compari50n of the accounts presented wlth those records. It also Include5 conslderntlon of any unusual Items or disclosures in the accounts and seeking explanations from you as trustee5 cO￿eM•n8 any such matters. The procedures undertaken do not provide all the evkIeTr￿ that would be requlred in a full audiL and consequently no opinion Is gwen as to whether the accounts present a "true and tsir VIW and the report is Ilmited to those matter5 Set out in the statement below. IndepeThlent examlnerfs slatennt In connectKbn wlth my examinatlon. no matter has come to my attentlon: whkh glves me reasonable cause to belkn that In any materfal respert the requlrements to keep accounting records In accordance with section 130 of the 2011 Ac¢. or to prepare accounts whkh accord with the accountlry records and comply with the accountin8 requirements of the 2011 Art have Mt been met; or to whlch, In my opinion, attentlon S￿￿uld be drawn In order to enable a prO￿r understsndln8 of the accounts to be reached. NP￿¢ M N Preece BA FCA DChA 30132 Glldred8e Road BN214SH Eastbourne 29 Aprfl 2022 Prlce & Q)mpany Chartered Accountsnts