**Charity Registration No. 1132301**
## **THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
The Parochial Church Council of the Ecclesiastical Parish Church of the Good Shepherd, Carshalton Beeches
Annual Report and Financial Statements of the Parochial Church Council
for the year ended 31 December 2021
INCUMBENT: The Rev Kevin Lewis 38 Beeches Avenue Carshalton Surrey SM5 3LW BANKERS: Barclays Bank Plc 39 - 43 High Street Sutton Surrey SM1 1DR The Central Board of Finance of the Church of England CCLA Investment Management Limited Senator House 85 Queen Victoria Street London EC4V 4ET INDEPENDENT EXAMINER: Warner Wilde Limited 4 Marigold Drive Bisley Woking Surrey GU24 9SF ALL CORRESPONDENCE TO: Mr Chris Nutting 1 The Close Carshalton Surrey SM5 4PE
1
The Parochial Church Council of the Ecclesiastical Parish Church of the Good Shepherd, Carshalton Beeches ANNUAL REPORT For the year ended 31 December 2021
The Trustees present their annual report and financial statements for the year ended 31 December 2021. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019.
## STRUCTURE, GOVERNANCE AND MANAGEMENT
The Parochial Church Council (PCC) is a corporate body (governed by PCC Powers Measure 1956, Church Representation Rules 2017) and is a registered charity, number 1132301.
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. Members can be co-opted by the PCC.
During the year the following served as members of the PCC.
_Incumbent:_ The Rev Kevin Lewis _Assistant Curate_ : The Rev Hannah Gordon _Churchwardens:_ Mrs Helen Moore Lay Chair (from APCM 09.05.2021) Mrs Susan Shale (until APCM 09.05.2021) Mr Anthony Thompson (from APCM 09.05.2021) _Representation on the Deanery Synod:_ Mrs Janet Hill Mr David Locke Mrs Sue Shale (from APCM 09.05.2021) _Members:_ Mrs Emma Clements Mrs Hannah Flowers Mrs Miranda French (until APCM 09.05.2021) Miss Jude Germain Mr Jason Hudson (until APCM 09.05.2021) Mr Nicholas James Mr Hafisi Kadiri (from APCM 31.05.2020) Mr Paul Moore Mr Nigel Munt Lay Chair (until APCM 09.05.2021) Mr Chris Nutting Treasurer Mrs Dilani Pararajasingam Mr Michael Potter (from APCM 31.05.2020) Mrs Cheryl Thompson Mrs Sarah Van Rensburg (from APCM 09.05.2021 – PCC Secretary) Miss Sarah Young (until APCM 09.05.2021)
2
The Parochial Church Council of the Ecclesiastical Parish Church of the Good Shepherd, Carshalton Beeches ANNUAL REPORT (continued) For the year ended 31 December 2021
## COMMITTEES
The full PCC met six times during the year. Due to the COVID-19 pandemic, meetings took place via video-conferencing (Zoom) in January, March, May, and July, and in-person in September and November. The PCC members, who are also Trustees for the purpose of charity law, are, if they are not ex-officio or co-opted members, nominated and elected at the Annual Parochial Church Meeting. Due to the pandemic the 2020 APCM had been postponed via the Bishops Measure (“Parish Meetings (Deferral and Electronic Participation) and Admission of Churchwardens Instrument 2020”) until 2021, and PCC members remained in post until the 2021 meeting. Both meetings took place consecutively, with elections taking place at the 2021 APCM with terms starting as if they had begun in 2020. New members of the PCC are inducted into the workings of the Parochial Church Council through meetings with existing members of the PCC, the churchwardens and the Incumbent. The training of new PCC members is on-going, and information is cascaded to them from the Diocese, the Deanery, the Vicar and the Churchwardens.
## STANDING COMMITTEE
This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The PCC of the Church of the Good Shepherd has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church. Our vision as a PCC is to be ‘faithful stewards, strategic planners and prophetic thinkers’, within the wider parish vision of being Rooted in Christ, Growing in Faith and Fruitful in Love.
## ACHIEVEMENTS AND PERFORMANCE
There are 143 names on the electoral roll of which 86 are resident in the parish and 57 are non-resident.
Average congregation numbers during the annual October count amounted to 78 including children. These are significantly reduced due to the pandemic. In 2021 we did not hold in-person services during the January lockdown, but resumed in February with a weekly ‘said’ Holy Communion service, and we continued the monthly “Families @ 4” service. We returned to ‘normal’ services in September 2021, with singing, children and youth groups, with all 10am services being live-streamed. Throughout lockdown we have produced a pre-recorded service on YouTube which receives over 50 views each week, and we continued this until the end of August 2021. In September we also resumed our weekly midweek in-person Holy Communion service with 10-15 attendees and 3-8 watching the livestream. Christmas services were affected by the pandemic, although we were able to hold our Carols by Candlelight outside, with over 50 people attending, as well as an in-person Midnight Communion and an online-only Christmas Day service.
In accordance with our vision to be Rooted in Christ, Growing in Faith and Fruitful in Love we usually run a variety of activities in addition to our regular services, some aimed at the church community and others at the wider community. This year was still very much hindered by the pandemic, but we began the year distributing ‘home learning packs’ and children’s books to Muschamp Primary school from items donated from the congregation, in order to help those struggling to resource home leaning.
In early summer we held several outdoor ‘tea & cake’ socials as we began to regather as a community. In September we started a new toddler group called Twiglets, which quickly established itself with a regular attendance of 20 families, and we started a new youth club called Youth@5 on Sunday afternoons, which has a regular 10-15 attending. Our home groups have continued, some in-person, some online and some trialing a hybrid of both. We also did hold our Christmas fair this year, which was a great success after missing out in 2020, and raised a good amount for charity as well as being a great event to bring the community together.
3
The Parochial Church Council of the Ecclesiastical Parish Church of the Good Shepherd, Carshalton Beeches ANNUAL REPORT (continued) For the year ended 31 December 2021
## FINANCIAL REVIEW
In 2021 Conference Centre and Church Hall income amounted to £36,614 (2020: £21,381).
In 2021, donations and legacies including gift aid recovered amounted to £ 224,864 (2020: £ 165,056). The Incumbent is aware of the changing demographics and financial situations of the congregation, and will make a financial appeal this spring. Together with the Treasurer and the Churchwardens, careful attention will continue to be given to the church’s income and expenditure. A budget has already been prepared for 2022.
We are pleased that we were able to support overseas and home missions to the extent of £22,271 (2020: £22,842) due to the generosity of our congregation.
Due to Covid-19 we were unable to hold our annual Midsummer Fair in June but due to new initiatives money was raised by adhering to Government guidelines relating to the pandemic, that were in force at the time. However, we were able to hold our annual Christmas Fete but in a slightly different format. A total of £ 8,700 was raised by holding these events (2020: £10,220). This income is used to benefit charities at home and abroad.
## REFURBISHMENT AND REDECORATION PROJECT
In February 2021, the retention monies for the refurbishment work to the church which was carried out in 2019, together with the cost of a small amount of additional work were paid to the contractors. This amounted to £ 11,820 including VAT. The church is still suffering from water ingress upon which we are being advised by our architects.
The leak found in the church hall toilets during 2020 has still not been resolved. The matter is being discussed with our insurers and their loss adjusters.
## RISK MANAGEMENT
The Churchwardens and the PCC are committed to best practice in all matters concerning safeguarding issues as recommended by the Diocese. The PCC is appraised of these specialised areas of risk management by qualified members of the congregation and other specialists within the Deanery and Diocese. The management of these risks is reviewed annually, and systems and procedures are established to manage them. The PCC is aware of its duty to have regard to the Safeguarding and Clergy Discipline Measure 2016 and the House of Bishops ’guidance on safeguarding children and vulnerable adults and works in line with Diocesan policies and procedures.
## RESERVES POLICY
The general fund (£ 124,566) and the charity fund (£7,474) are both unrestricted. Restricted funds carried forward are £193.
## KEY MANAGEMENT PERSONNEL
The trustees consider the Members of the PCC as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a dayto-day basis.
Trustees are required to disclose all relevant interests and register them with the secretary and in accordance with the charity’s policy withdraw from decisions where a conflict of interest arises. Neither the charity nor any of the trustees presently have such interests but any such interests would be disclosed should they arise.
4
The Parochial Church Council of the Ecclesiastical Parish Church of
the Good Shepherd, Carshalton Beeches
ANNUAL REPORT (continued)
For the year ended 31 December 2021
Fran Lewis, the wife of the Incumbonl, tho R8v. Kevin Lewis, has been employed Ipart timel since April
2019 as Church CgTrlr6 Manager Inole 111.
On behalf ol th
Rev Ke
in Lewls Ilncumbe
THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
INDEPENDENT EXAMINER'S REPORT
TO THE PCC OF THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
I report lo the PCC on my examination of the finanaal 81al8menl8 of The PCC of Church of the Good
Shepherd Car5hallon Beeches Ilhe church) for the year 8nded 31 Dacémbar 2021.
Responsibilitie5 and basis ot report
As the PCC of the church you are responsible for th& pr8par81ion of the financial $18lem8nls In accordanc&
with the requirements of the Charities Act 2011 {Ih& 2011 Acll.
I report in respect ol my exaTnination of the church's financial statements carried out under section 145 of
the 2011 Acl. In carrying out my exarnination I have followed all the 2pplicable Directions given by the
Charity Commission under section 14515llbl of the 2011 Act.
Independent gxaminerfs statèmant
Since the church's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I conlirtn that l am qualified to undertake the examination because l am
msmber of the Association of Chartered C8rtifi8d Accountants, which is one of the listed bodies.
Your attentioll is drawn lo the fact that the charity has pr@parod financi81 sl8lem8nts in aceordanee with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and R&public of Ireland IFRS 1021 in preference lo the Accounting and
Reporting by Charities.. Statement ol R*comm8nd8d Practice is5u&d on 1 April 2005 which is refarred to in
the extant regulations bul has now been withdrawn.
understand that this has been done in order for financial slalements lo provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporting peri5 beginning on or
8ft8r 1 January 2015.
I have complalad my examination. I confirm that no matters have come to my attention in Connection with
the examination giving ma cause to believe that in any material respect..
accounting records were not kept in r9spe¢l of the church 8s required by section 130 of the 2011 Act..
or
the financial slalernents do not accord with those records-, or
tha financial slalernenls do not comply with the applicable r6quirernents concgrning the form and
content of a¢¢ounts s81 out in the Charities (Accounts and R8portsl Regulations 2008 olh8r IharT any
requirernenl that the accounts giva 8 true and fair view which is nol a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters connection with the examination lo which
attèntion should bg drawn in this report in order lo enable a proper understanding of the financial slalemenls
to bo reached.
C-nA
F J Wilde FCCA MBA DChA
Wamer Wilde
4 Marigold Drfve
Bisley
Surr8y
GU24 9SF
ILF Ma LOLL
Dated..
## **THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**Current financial year**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general d esignated**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
215,058
-
9,806
Charitable activities
**4**
43,220
-
-
Investments
**5**
32
-
-
**Total income**
258,310
-
9,806
**Expenditure on:**
Raising funds
**6**
540
-
-
Charitable activities
**7**
210,540
11,962
4,006
**Total resources expended**
211,080
11,962
4,006
**Net incoming/(outgoing) resources**
**before transfers**
47,230
(11,962)
5,800
Gross transfers between funds
(299)
10,333
(10,034)
**Net income/(expenditure) for the year/**
**Net movement in funds**
46,931
(1,629)
(4,234)
Fund balances at 1 January 2021
77,635
9,103
4,427
**Fund balances at 31 December**
**2021**
124,566
7,474
193|**Total**
**2021**
**£**
224,864
43,220
32
268,116
540
226,508
227,048
41,068
-
41,068
91,165
132,233|Total
2020
**£**
165,056
62,286
335
227,677
389
232,117
232,506
(4,829)
-
(4,829)
95,994
91,165|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 7 -
## **THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**Prior financial year**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general d esignated**
**2020**
**2020**
**2020**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
154,872
3,073
7,111
Charitable activities
**4**
34,905
-
27,381
Investments
**5**
335
-
-
**Total income**
190,112
3,073
34,492
**Expenditure on:**
Raising funds
**6**
389
-
-
Charitable activities
**7**
199,379
-
32,738
**Total resources expended**
199,768
-
32,738
**Net incoming/(outgoing) resources before**
**transfers**
(9,656)
3,073
1,754
**Net income/(expenditure) for the year/**
**Net movement in funds**
(9,656)
3,073
1,754
Fund balances at 1 January 2020
87,291
6,030
2,673
**Fund balances at 31 December 2020**
77,635
9,103
4,427|**Total**
**2020**
**£**
165,056
62,286
335
227,677
389
232,117
232,506
(4,829)
(4,829)
95,994
91,165|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 8 -
THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON
BEECHES
BALANCE SHEET
ASAT31 DECEMBER 2021
2021
2020
Notes
Current assets
Stocks
Debtors
Cash at bank and In hand
12
13
1,185
22,434
89.146
21,852
114,885
136,537
112,765
CreditQTS.' amounts falllng due wlthln
ona y•ar
14
14,3041
121,6001
Not current assets
132,233
91,165
In¢om8 funds
Rèslri¢led funds
Unreslricled
Designated funds
Genèral unr8strlcted funds
193
4,427
16
7,474
124,566
9,103
77,635
132,040
86.738
132.233
91,165
The financial slat8m&nts wer8 approv6d by tha PCC on .........................
**THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **Charity information**
The PCC of Church of the Good Shepherd Carshalton Beeches is a corporate body (governed by PCC Powers Measure 1956, Church Representation Rules 2017) and is a registered charity, number 1132301.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the church's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The church is a Public Benefit Entity as defined by FRS 102.
The church has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the church . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the PCC have a reasonable expectation that the church has adequate resources to continue in operational existence for the foreseeable future. Thus the PCC continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the PCC in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the church.
## **1.4 Income**
Income is recognised when the church is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the church has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
- 10 -
**THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
**(Continued)**
Legacies are recognised on receipt or otherwise if the church has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
Expenditure is recognised when either a legal or constructive obligation is identified, is measurable and payment is probable.
Irrecoverable VAT is charged against the expenditure heading for which is was incurred.
## **1.6 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell . Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The church has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the church 's balance sheet when the church becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
- 11 -
**THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the church ’s contractual obligations expire or are discharged or cancelled.
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the church is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the church’s accounting policies, the PCC are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 12 -
## **THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **3 Donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|Unrestricted|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
||**funds**|**funds**||funds|funds|funds||
||**general**|||general|d esignated|||
||**2021**|**2021**|**2021**|2020|2020|2020|2020|
||**£**|**£**|**£**|£|£|£|£|
|Donations and gifts|215,058|9,806|224,864|154,872|3,073|7,111|165,056|
- 13 -
**THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **4 Charitable activities**
||**Charitable**|**Charitable**|
|---|---|---|
||**Income**|**Income**|
||**2021**|**2020**|
||**£**|**£**|
|Services provided under contract|4,515|3,125|
|Performance related grants|-|1,000|
|Charitable rental income|36,614|21,381|
|Other income|2,091|36,780|
||43,220|62,286|
|Analysis by fund|||
|Unrestricted funds - general|43,220|34,905|
|Restricted funds|-|27,381|
## **5 Investments**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**general**|general|
||**2021**|2020|
||**£**|£|
|Interest receivable|32|335|
|**Raising funds**|||
||**Unrestricted**|Unrestricted|
||**funds**|funds|
||**general**|general|
||**2021**|2020|
||**£**|£|
|Fundraising and publicity|||
|Other fundraising costs|540|389|
||540|389|
## **6 Raising funds**
- 14 -
**THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **7 Charitable activities**
|||**Charitable**||**Charitable**|
|---|---|---|---|---|
|||**Expenditure**|
**Expenditure**||
|||**2021**||**2020**|
|||**£**||**£**|
||Staff costs|14,027||13,492|
||Diocesan Parish Pledge|90,000||104,000|
||Maintenance and repairs|48,335||15,001|
||Ministry|7,262||11,935|
||Curate's accomodation|8,500||8,500|
||Refurbishment project|(53)||19,770|
||Other expenditure|4,350||4,212|
|||172,421||176,910|
||Grant funding of activities (see note 8)|22,271||22,842|
||Share of support costs (see note 9)|30,136||29,665|
||Share of governance costs (see note 9)|1,680||2,700|
|||226,508||232,117|
||**Analysis by fund**||||
||Unrestricted funds - general|210,540||199,379|
||Unrestricted funds - designated|11,962||-|
||Restricted funds|4,006||32,738|
|||226,508||232,117|
|**8**|**Grants payable**||||
|||**Charitable**||Charitable|
|||**Expenditure**|
Expenditure||
|||**2021**||2020|
|||**£**||£|
||Grants to institutions:||||
||Other|22,271||22,842|
- 15 -
**THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**9**
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Utilities
13,161
-
Accountancy
-
-
Insurance
5,296
-
Church Hall expenses
7,368
-
Conference Centre
expenses
255
-
Fees
4,056
-
Independent Examiner's
fee
-
1,680
30,136
1,680
Analysed between
Charitable activities
30,136
1,680|**2021**
Support
costs
Governance
costs
**£**
£
£
13,161
10,726
-
-
3,600
-
5,296
5,534
-
7,368
6,588
-
255
1,277
-
4,056
1,940
-
1,680
-
2,700
31,816
29,665
2,700
31,816
29,665
2,700|2020
£
10,726
3,600
5,534
6,588
1,277
1,940
2,700
32,365
32,365|
|---|---|---|
## **10 PCC**
None of the PCC received any remuneration or benefits from the church during the year.
## **11 Employees**
## **Number of employees**
The average monthly number of employees during the year was:
||**2021**|**2020**|
|---|---|---|
||**Number**|**Number**|
|Parish Administrators|2|2|
|**Employment costs**|**2021**|**2020**|
||**£**|**£**|
|Wages and salaries|13,066|12,575|
|Other pension costs|961|917|
||14,027|13,492|
The church employs two part-time Parish Administrators (2020: 2), including amounts paid to a related party of K Lewis (incumbent) £9,548 (2020: £10,134).
There were no employees whose annual remuneration was £60,000 or more.
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## **THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**12**
**Stocks**
Finished goods and goods for resale
**13**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**14**
**Creditors: amounts falling due within one year**
Accruals and deferred income|**2021**
**£**
-
**2021**
**£**
11,300
10,352
21,652
**2021**
**£**
4,304|**2020**
**£**
1,185
**2020**
**£**
11,556
10,878
22,434
**2020**
**£**
21,600|
|---|---|---|
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## **THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **15 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||**Movement in funds**|**Movement in funds**|||**Movement in funds**|**Movement in funds**|||
|---|---|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**||**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**1 January 2020**|**resources**|**expended**|
**1**|**January 2021**|**resources**|**expended**||**31 December**|
||||||||||**2021**|
||**£**|**£**|**£**||**£**|**£**|**£**|**£**|**£**|
|Charity Fund|930|-|(737)||
193|3,470|(3,470)|-|193|
|Vicar's Pastoral fund|123|-|(123)||
-|-|-|-|-|
|General Maintenance and Development Fund|1,620|2,614|-||4,234|6,336|(536)|(10,034)|
-|
||2,673|2,614|(860)||
4,427|9,806|(4,006)|(10,034)|
193|
- 18 -
## **THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **16 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
||||**Movement**|||||
|---|---|---|---|---|---|---|---|
||||**in funds**|||||
|||**Balance at**|**Incoming**|
**Balance at**|**Resources**|**Transfers**|**Balance at**|
||**1**|**January 2020**|**resources**|
**1 January 2021**|**expended**||**31 December**|
||||||||**2021**|
|||**£**|
**£**|
**£**|**£**|**£**|**£**|
|General Charity Fund||6,030|
3,073|
9,103|(11,962)|10,333|7,474|
|||6,030|
3,073|
9,103|(11,962)|10,333|7,474|
- 19 -
## **THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**17**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Fund balances at 31 December 2021 are
represented by:
Current assets/(liabilities)
124,566
7,474
193
124,566
7,474
193|**Total**Unrestricted
funds
Designated
funds
Restricted
funds
**2021**
2020
2020
2020
**£**
£
£
£
132,233
77,635
9,103
4,427
132,233
77,635
9,103
4,427|Total
2020
£
91,165
91,165|
|---|---|---|
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