## **ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL for the year ended 31[st] December 2022** **ANNUAL PAROCHIAL CHURCH MEETING ANNUAL PAROCHIAL CHURCH MEETING Tuesday 27[th] March 2011 at 7.45pm Incorporating Meeting of Parishioners to elect Church Wardens AGENDA Tuesday 2[nd]** ~~**May 202**~~ **3 at 7.30pm** 1. Prayer and worship 2. Appointment of Clerk **AGENDA** 3. Apologies 4. Minutes of Last Meeting (previously approved and displayed) There will be a sign-in sheet to register presence and any absences. 5. Election of Churchwardens 6. Presentation of Electoral Roll **Worship** 7. Election of PCC members 1. Appointment of Clerk 8. Election of (Sidesmen) Assistant Churchwardens and Stewards 2. Election of Churchwardens 3. Presentation of Electoral Roll 9. Appointment of Independent Examiner 4. Election of PCC members - 10.Annual Report 5. Appointment of Independent Examiner - a. Information of Activity – led by Howard 6. The Annual Report - b. Accounts – led by Andy Jones 7. Accounts 7. Accounts - 11.Youth and Children’s Work – l8. A.O.B. (to be declar **e** d before the gathering) d by Tim ## **Blessing** - 12.2012 and beyond – led by Howard **Blessing** 13.A.O.B. (To be declared to the vicar or wardens before the start of the meeting) ## INCUMBENT: Rev Canon Howard Wright The Vicarage 22 Lymington Bottom Four Marks Alton Hampshire GU34 5AA BANK: INDEPENDENT EXAMINER: CHARTERED ARCHITECTS: Nat West Bank plc Dawkins Lewis & Soar Radley House Partnership 38 High Street Unit 40, Basepoint Centre Radley House Alton 1 Winnall Valley Road 8 St Cross Road Hampshire Winchester Winchester GU34 1BF Hampshire Hampshire SO23 0LD SO23 9HX Page 1 ## **INTRODUCTION – Howard Wright** In all the changes and challenges we have remained secure in our Vision, Responding to God’s Love, and Mission, Growing Deeper in God, through Jesus Christ, and Larger in Mission, by the Power of the Holy Spirit. 2022 saw a return to a form of ‘normality.’ We continue to livestream our services, with an over 30 average views, but the vast majority now gather Sunday by Sunday, with a gentle growth experienced especially in our younger families. All that you will read about below has been made possible by God’s gracious kindness towards us and the faithfulness and generosity of his people. So, thank you God, and thank you all His people. **WORSHIP:** Worship can quite simply be described as ‘Giving our full attention to God’, and many of us find that music and song help us to focus. To this end, we are continually looking to improve access for all members of our church family, seeking ways to enhance the audio, visual and live stream facilities, as well as styles of worship to inspire and encourage all age groups. Members of the worship team meet regularly to seek God’s guidance in all areas of this ministry. We are blessed with a very committed group of volunteers without whom our Sunday services, in particular, would be very different! Thank you tech team, musicians, and singers – you know who you are! We have been especially delighted to see some of our children and teenagers take on roles within the tech team, but as highlighted before, desperately need new members on the sound team. It was hugely exciting to re-launch Worship Matters this year. An informal evening to meet others and play or sing without the usual pressure of a rehearsal evening, it is also an opportunity to see how the technology side works, without commitment. It is intended to hold these evenings once a term. Apart from the services within the church building, we were pleased to be able to lead worship at the Queen’s Diamond Jubilee celebration, the Remembrance service, outdoor carol singing at Oak Green parade, and indoor carol singing at Belford House and Westlands. Please pray for the whole team as we continue to explore exciting ways to lead our church family to worship God in our Sunday meetings, small groups, special events, work, play, homes and in our daily lives. Thank you. The Worship Ministry is led by Chris McGrath, who is happy to discuss any aspect of worship. **PRAYER:** Prayer, our connection to God as individuals and a community is vital. We continue to gather monthly as a church, and encourage prayer in small groups and as individuals – formally through the prayer meetings, our online gatherings (Monday and Wednesday) and the regular prayer chain messages. We are grateful to everyone in the church, and further afield, who sustain the church’s efforts through faithful and devoted prayer. **DISCIPLESHIP:** Our teaching series this year have been, - Faith. - Lent-Easter - Being a Model Church - Great Psalms IV - Live and Love – a study on 1 John - Christmas We want to continue to listen to and respond to God through our teaching and small group activities. Led by Val Lucas, small groups are mostly back to meeting face to face. Zoom remains a useful tool on occasions. We have 8 active groups and many are oversubscribed. We are praying for more group Page 2 leaders to come forward. The successful Alpha courses have created additional groups. We give thanks for those who lead and contribute regularly to small group meetings. The groups help us to grow deeper in God and offer fellowship and prayer and practical support. **YOUTH & CHILDREN’S WORK** : During 2022 our children’s ministry has continued to grow, both in church, the community and in schools – we continue to serve Four Marks and Medstead primary schools. We also continued the collaborative youth work with the Alton churches, but this has not grown as we might have hoped. Our employed youth and children’s worker, Lorna Littlewood, started maternity leave at the end of 2022, we are delighted to report that Caleb Littlewood arrived safely in January. We were unable to employ cover. We are very grateful for those maintaining this important ministry at present. **Church Primary School** - Our excellent village school (Four Marks) continues to be served by two foundation governors (Mike Smith and Howard Wright). In 2022 the school received it’s Church School Inspection and was graded Good, with many Outstanding elements. We continue to seek another foundation governor! **FAMILY:** Our employed Family Worker, Jane Hughes, continues to develop this area of ministry. Jane oversees COGS Messy Church, an all-age, Christ-centred monthly celebration seeking to provide opportunities for families to know and share the love of Jesus through creativity, hospitality and celebration. COGS Messy church continues to see growth in numbers, relationships, team and commitment, booking remains through Eventbrite with numbers back to or more than pre-covid. Social media continues to play a role, helping over 70 Messy church stay connected. Jane oversees both our weekly group for families with babies under 12 months, COGS TinyTots, and our monthly toddler group, COGS Tots, for families with children age 4 and under. Since a relaunch and a change of time in September Cogs Tots has grown in both numbers and team, with over 20 families now attending regularly. In addition, Jane regularly visits Heydays preschool and Medstead toddler group and organises termly church visits for both Heydays and Butterflies Pre-schools. We have amazing teams supporting all our family ministry areas; they continue to adapt and serve as we seek to respond to God’s love by loving others and meet the needs of local families; however, our Tuesday Tots team are struggling with the growing numbers visiting each month. Jane continues to develop relationships with individual families in need, community groups and preschools. Jane worked alongside Lorna throughout 2022 in planning family events including our Easter trail, summer Monday club, Nativity trail with hot chocolate cafe, Crib service, and a monthly Parenting for Faith course, supporting and equipping families for discipleship at home. Community cupboard: Jane played a key role in developing our weekly Community café, creating a community space for all ages to come together alongside the community cupboard; seeking to prevent food from going to landfill. Kids Church Families: While Lorna is away Jane continues to create opportunities for our Kids church families to gather together, building stronger relationships most recently with a gingerbread nativity and, our soon to happen, Edible Easter garden Challenge. **PASTORAL:** There is an enormous amount of pastoral care to all generations going on through our whole church family serving and blessing other members, and the wider community. Page 3 Additionally, among the older members of our community, our established pastoral ministries have restarted and Tea and chat, Coffee and Questions, were well attended through 2022. And earlier this year we started an Alpha course for those from these groups. We also continue our relationships with the residents and staff of Belford House and Westlands Care Home. Holiday at Home, is not operating at present and we seek a team and leadership for these events. **MISSION:** Our church continues to be outward focussed with nearly all of our activities having a missional impact. We continue to bless our local community and give to our wider church family beyond what we receive back. Some of the giving to external missions has restarted but the giving of a tenth of our income, (a ‘tithe’) remains suspended. This decision remains under review by our PCC and wisdom and faith is needed as we move forwards. **THE PCC:** The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is a Registered Charity. The method of appointment of PCC members is set out in the Church Representation Rules. PCC members are elected congregation members who are on the electoral roll of the church. Members of the congregation are encouraged to register on the Electoral Roll and to prayerfully consider standing for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. The PCC met bi-monthly, six times during the year 2022. The average attendance was 90%. An additional annual away-day retreat was held at Binsted in May. ## **FINANCES:** The 2022 budget anticipated income levels at £211k against expenditure of £232.4k, meaning that a deficit of circa £21k was anticipated and budgeted for. Donations during the year stayed fairly consistent month on month, and were generally in line with the budget. Expenditure was generally managed in line with budget but ended the year slightly above the budget number at £239k. This was due to a small number of unforeseen maintenance and service related expenses and the decision by the PCC to appoint a part time bookkeeper to assist the incoming treasurer and allow the retiring treasurer to step down as planned). Despite this, and thanks in the main to a large one of donation in Q4, the actual deficit for 2022 came in at £12.3k – almost half that projected. The contribution to the Common Mission Fund remains our highest single expenditure item at £221k for 2022 (an increase of circa £6k from 2021). We also were able to give just over £12k through the year to various charitable causes, this despite the difficult decision last year to stop the 10% giving, a decision which had to continue through much of 2022. The messy church and youth working initiatives so important for the future of the Church were well supported through a combination of the main team and a number of volunteers, meaning that these important activities were able to continue without adverse impact to the financial position. Towards the end of 2022, the decision was made to transfer £10k from the “reserves fund” held via the Diocese in order to aid short term cashflow concerns. This leaves £55k remaining in that fund, shown as part of the funds carried forward into 2023 (which total circa £69k.) The PCC, supported by the Treasurer, continue to monitor this amount regularly, and to consider all expenditure carefully. We continue to trust in God to provide, but recognise the part that we must play as good stewards in balancing the funds appropriately. Page 4 **Our Reserves Policy states:** It is the policy of the Church of The Good Shepherd to hold in reserves the equivalent of 80% of three months general running costs (being those matters which are necessary to meet our legal, employment and service running costs and including Missionary Societies). This equates to circa £48k for 2023. As at 31st December 2022, total reserves stood at around £69k, comprising "short term deposits" of £55k and other net current assets of circa £14k. A deficit of £36k is predicted by the end of 2023 meaning that the total available reserves fund will drop below the current policy requirements towards the second half of the year. Efforts are planned during the first quarter of 2023 to increase giving and this position will continue to be monitored carefully. We continue to review the reserves policy at least annually. **THE BUILDING AND FABRIC:** As always, we are extremely grateful for all the effort that the Building Team and other volunteers put into the projects that arise and also the ongoing maintenance. The work that has been undertaken throughout the year include the following: A pothole in the car park has been filled in with concrete. The gardening and grass-cutting have been carried out, together with the hedge cutting. Moss and debris have been removed from the roof and rainwater outlets cleared. The annual fire system check has been carried out. One sealed glass unit has been replaced due to condensation. Some of the flaking roof tiles on the East elevation have been replaced and an area of roof that had “slipped” on the South elevation has been refixed, the verge repointed and the fascia refixed and the gutter realigned. The leak in the flat roof (which is seen over the ramp inside the sanctuary) is shortly to be repaired. These last two items were raised by the Quinquennial Surveyor on his visit to site. The brickwork on the South elevation to the Upper Room has been waterproofed to stop the water coming in over the window. The water heater in the Hall Kitchen has been renewed and a three phase connection block has been renewed in the cupboard under the stairs. The locks to the front door have been renewed. Netting has been installed in the Church Tower to prevent birds from entering. It is to be noted that at times these works involve materials that are kindly donated. These costs obviously do not appear on the accounts, and thereby do not give an accurate reflection of the actual costs involved. **Deanery Synod:** Deanery Synod met four times in 2022, where they discussed a range of subjects. If you would like to know more please talk to our representatives. ## **Exploring becoming a new parish with Medstead.** The proposed merger with Medstead remains in view and we continue supporting Medstead, sending Howard, Jon, and occasional other preachers to enable their services to run. All the pieces are coming together but the legal processes have taken longer than expected – we are currently working toward the 1[st] of October 2023 as the start date. Please continue to pray. **And Finally:** Once again, thanks be to God. God has been so good to us; he continues to bless us with so much. Our greatest resource is his Holy Spirit living in us who gives us strength to live and guarantees our future in God. Our second greatest resource is each other! Without so many playing their part (See Ephesians 4:1116, especially v.16) the church would collapse. Without the prayers, skills, time, energy, financing, Page 5 and love of God’s people we would not be responding to God’s love and growing deeper in him and larger in mission. So, thank you again. So many give of their own resources but a special thanks to our wardens, our whole PCC, and of course our excellent staff team. Please continue to pray and work with us all as we continue to seek, by His grace and power to be a people of grace, joy, generosity, and hope, who demonstrate the love and power of God to our communities. ## **Statement of responsibilities of the trustees** The trustees (members of the PCC) are responsible for preparing the annual report and the financial statements in accordance with applicable law and the United Kingdom Generally Accepted Accounting Practice (UK GAAP). The Charities Act requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the year and of the surplus or deficiency for the year then ended. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently - make judgements and estimates that are reasonable and prudent - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 6 ## **Incumbent: Revd Canon Howard Wright** Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM), in accordance with the Church Representation Rules. The PCC is required, as stated in the Parochial Church Councils (Powers) Measure 1956, to co-operate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. During the year the following served as members of the PCC: _**Incumbent:**_ Revd Canon Howard Wright* _**Curate:**_ Revd Jonathan Rooke ## _**Churchwardens:**_ Mr David Duffin* Mr Andrew Walters* ## _**Representatives on the Deanery Synod (all until APCM 2023)**_ Mrs Janet Foster Mrs Pamela Maloney Mr Michael Saltmarsh ## _**Diocesan Representative**_ Mrs Janet Foster ## _**Elected members:**_ Mrs Pauline Hughes (until APCM 2025) Mr Timothy James (until APCM 2025) Mrs Abigail Mezzullo (until APCM 2025) Mr Frank Maloney (until APCM 2024) Mr Robert Meekums (until APCM 2024) Mrs Jill Williams (until APCM 2024) Mr Richard Gillard (until APCM 2023) Mr Howard Short (until APCM 2023) d. March 2023 Mr David Williams (until APCM 2023) ## _**Co-opted members:**_ Mrs Claire MacPherson* (Treasurer) Mrs Lorna Littlewood** Mrs Jane Hughes** ## (*Denotes member of Standing Committee) (**Denotes guest/non-voting member of PCC) There were 181 parishioners on the Electoral Roll. The average Sunday attendance, counted during October, was 103 in church (with an average of 36 views online). The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to the House of Bishop’s guidance on safeguarding children and vulnerable adults). If you have any questions, do speak to a member of PCC or our Safeguarding Officer, Matt Senior. Page 7 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** ## Statement of Financial Activities For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
Note £ £ £ £
Income and endowments from:
Donations and legacies 6.1 205,560 11,521 217,081 228,361
Charitable activities 6.2 4,071 0 4,071 4,754
Investments 6.3 1,172 0 1,172 314
Other 6.4 4,792 0 4,792 4,000
Total income and endowments 215,595 11,521 227,115 237,429
Expenditure on:
Charitable activities 7 226,850 12,610 239,460 237,065
Total expenditure 226,850 12,610 239,460 237,065
Net income/(expenditure) (11,256) (1,089) (12,344) 364
Transfers in between funds 0 0 0 336
Transfers out between funds 0 0 0 (336)
Net movement in funds (11,256) (1,089) (12,344) 364
Funds brought forward at 1 January 2022 77,048 4,230 81,278 80,914
Funds carried forward at 31 December 2022 65,792 3,141 68,934 81,278
**----- End of picture text -----**
The notes on pages 3 to 9 form part of these accounts. Page 1 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Balance Sheet at 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
Note £ £ £ £
Fixed Assets
Tangible assets 9 2,260 0 2,260 3,625
2,260 0 2,260 3,625
Current Assets
Debtors 10 10,045 2,577 12,622 2,864
Short term deposits 55,000 0 55,000 65,000
Cash at bank and in hand 8,422 9,655 18,077 15,094
73,467 12,232 85,700 82,958
Creditors: amounts falling due within one year 11 (9,935) (9,091) (19,026) (5,305)
Net current assets 63,532 3,141 66,674 77,653
Total assets less current liabilities 65,792 3,141 68,934 81,278
Creditors: amounts falling due after one year 0 0 0 0
Total Net assets 65,792 3,141 68,934 81,278
**----- End of picture text -----**
Approved by the Parochial Church Council and signed on its behalf on 17 March 2023 Rev.Canon Howard Wright (Vicar) David Duffin (Churchwarden) Andrew Walters (Churchwarden) Claire MacPherson(Treasurer) The notes on pages 3 to 9 form part of these accounts. Page 2 _Registered Charity No: 1132545_ **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 ## 1 **Accounting Policies** The accounts have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts They include all transactions, assets and liabilities for which the PCC is responsible in law. The presentation currency is £ sterling. They do not include the transactions of informal gatherings of church members. ## **a) Funds** _**Restricted Funds**_ represent donations or grants received for a specific object. The funds may be expended only on the specific object for which they were given. Should the nature of the object then change or be cancelled, funds may be transferred to Unrestricted Funds only with permission of the original donor. Any balance remaining unspent at the end of the year is carried forward as a balance on that Fund. _**Unrestricted (General) Funds**_ represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. ## **b) Income** ## _**Donations**_ Planned giving, collections and donations are recognized when received. Planned giving receivable under gift aid is also recognized only when received. Tax recoverable on gift aid donations and the gift aid small donations scheme is included when the income is accounted for. All income is accounted for gross (before deduction of expenditure). ## _**Income from investments**_ Interest entitlements are accounted for as they accrue. ## _**Grants and Legacies**_ Grants and Legacies are recognised when the PCC is notified of its legal entitlement, and the amount due and its ultimate receipt are reasonably certain. Grants received from EHDC to support Holiday @ Home are regarded as restricted as any unspent element at the end of the grant period is repayable. ## _**Other income**_ Funds raised by activities are accounted for gross. ## _**Volunteer help**_ The value of any voluntary help received is not included in the accounts. ## **c) Expenditure** ## _**Charitable activities**_ Missionary and Charitable giving (Grants) are accounted for when an outflow of economic benefit is probable. It has been hitherto the continuing policy of the PCC in 2022 to make grants each year from donors for general purposes. Due to the tightening financial situation as the year progressed, the PCC froze these regular donations at year-end, with no balance being payable beyond 31st December 2021. This policy will not be pursed in 2022. The diocesan parish share is accounted for when paid (monthly). Should any unpaid portion exist at the end of the year, this would be regarded as an operational (though not a legal) liability and shown in the Balance Sheet as a creditor. All other expenditure is generally recognized when it is incurred and is accounted for gross (not offset against income). Page 3 _Registered Charity No: 1132545_ **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 ## **d) Fixed assets** ## _**Consecrated property and moveable church furnishings**_ Consecrated and beneficed property of any kind is excluded from the accounts by the Charities Act 2011. Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's Inventory and can be inspected at any reasonable time. For inalienable property acquired prior to 1 January 2000, there is insufficient cost information available and therefore such assets are not valued in the financial statements. ## _**Other fixtures, fittings and office equipment**_ Items of equipment acquired since 1 January 2000, and within an overall project cost of more than £1,000, are capitalised and depreciated on a straight line basis over their anticipated economic life, usually 3 or 4 years. Items costing £1,000 or less are written off when acquired. ## **e) Net Current assets** Amounts owing at the year end in respect of income tax recoverable on gift aided income, fees or other income are shown as debtors. Short term deposits represents cash held on deposit with the Winchester Diocese on one month's notice. Cash at bank and in hand represents funds held at National Westminster Bank. |2
**Employee emoluments**
Gross salaries
Employer's national insurance
Pension and life insurance contributions
Average number of employees during the year
3
**Fees payable to the independent examiner**
Independent examination
Other services
4
**Transactions with members of the PCC**|**2022**
_2021_
**£**
_£_
**69,517**
_66,907_
**6,167**
_5,578_
**3,128**
_3,011_
**78,812**
_75,496_
**3**
_3_
**600**
_600_
**0**
_0_
**600**
_600_| |---|---| The aggregate amount of donations received by the Church from members of the PCC and/or their spouses was £64222 (2021: £60396), of which £9775 (2021: £1285) related to restricted projects. During the year, the only payments to members of the PCC for services rendered other than for Verger attending and organ playing fees at weddings and funerals were for cleaning the church amounting to £1377 (2021 : £1110) Page 4 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 ## 5 **Defined benefit pension scheme accounted for as a defined contribution scheme** The church participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers. CWPF has two sections: 1. the Defined Benefits Scheme 2. the Pension Builder Scheme, which has two subsections; - a. a deferred annuity section known as Pension Builder Classic, and, - b. a cash balance section known as Pension Builder 2014. ## **Pension Builder Scheme** Both sections of the Pension Builder Scheme are classed as defined benefit schemes. **Pension Builder Classic** provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors. **Pension Builder 2014** is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65. There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2022: £3128, 2021: £3011). A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022. For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on ongoing assumputions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 10.1% following improvements in the funding position over 2022. There is no requirement for deficit payments at the current time. For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. The legal structure of the scheme is such that if another employer fails, the church could become responsible for paying a share of the failed employer’s pension liabilities. Page 5 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
6 Analysis of Income
6.1 Donations and legacies
Planned giving :
Gift aid donations 134,749 4,800 139,549 148,152
Tax recoverable on gift aid 33,682 1,200 34,882 37,038
Other planned giving 32,073 50 32,123 41,337
Collections - all services 4,556 5,471 10,027 1,834
Legacies 500 0 500 0
205,560 11,521 217,081 228,361
6.2 Charitable activities
Grants received from Local Authority and others 1,825 0 1,825 3,750
Social events 0 0 0 0
Sundry income 862 0 862 368
Youth projects 0 0 0 0
PCC's share of wedding and funeral fees 1,384 0 1,384 636
4,071 0 4,071 4,754
6.3 Investments
Interest on bank and deposit accounts 1,172 0 1,172 314
1,172 0 1,172 314
6.4 Other
Employment allowance 4,754 0 4,754 4,000
Photocopying 37 0 37 0
4,792 0 4,792 4,000
Total income 215,595 11,521 227,115 237,429
**----- End of picture text -----**
Page 6 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
7 Anaylsis of Expenditure
Charitable activities
Missionary and charitable giving (see page 11):
Missionary societies 500 5,134 5,634 7,697
Relief and development agencies 0 2,187 2,187 11,023
Home missions and other church societies 0 4,200 4,200 6,012
Secular charities 0 0 0 0
500 11,521 12,021 24,732
Ministry:
Common Mission Fund (Parish share) 121,224 0 121,224 115,268
Clergy expenses including curate 2,485 0 2,485 1,927
Education of church leaders 0 0 0 220
Costs of adult ministry 822 0 822 47
Young Church:
Costs of employing youth worker 31,643 0 31,643 30,245
Other costs of children's and youth ministry 4,298 0 4,298 2,303
Costs of employing family worker 32,277 0 32,277 31,232
Messy Church costs 686 0 686 899
Upkeep of services 2,510 0 2,510 2,040
Electricity and water 3,673 0 3,673 2,799
Insurance 1,340 0 1,340 1,290
Cleaning 1,377 0 1,377 1,110
Repairs and maintenance 3,181 0 3,181 4,225
Depreciation 1,365 0 1,365 875
Vicar's discretionary payments 0 0 0 71
Cost of social events 0 1,089 1,089 1,336
Parish administrator's wages 14,891 0 14,891 14,017
Printing, stationery and photocopying 1,135 0 1,135 926
Telephone + WiFi 333 0 333 0
Sundry expenses 1,091 0 1,091 903
Bank Charges 390 0 390 0
Bookkeeping costs 1,028 0 1,028 0
Professional fees 600 0 600 600
Total expenditure 226,850 12,610 239,460 237,065
**----- End of picture text -----**
Page 7 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** ## Notes to the Annual Accounts For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
9 Fixed assets
Fixtures, fittings and equipment
Cost brought forward 9,836 12,442 22,278 22,278
Additions at cost 4,095 0 4,095 4,095
Disposals at cost 0 0 0 0
Cost carried forward 13,931 12,442 26,373 26,373
Depreciation brought forward 10,306 12,442 22,748 21,873
Depreciation on disposals 0 0 0 0
Depreciation for year 1,365 0 1,365 875
Depreciation carried forward 11,671 12,442 24,113 22,748
Net book value at 31 December 2022 2,260 0 2,260 3,625
Net book value at 31 December 2021 3,625 0 3,625 405
10 Debtors
Tax recoverable 9,385 1,937 11,322 2,766
Prepayments and accrued income 660 640 1,300 98
10,045 2,577 12,622 2,864
11 Liabilities falling due within one year
Creditors - Outstanding accounts payable 4,549 0 4,549 644
Accruals 2,955 9,091 12,046 1,973
PAYE outstanding 2,430 0 2,430 2,688
9,935 9,091 19,026 5,305
12 Analysis of Restricted funds - Current Year
Funds Incoming Outgoing Funds Funds
brought resources resources/ carried carried
forward transfers forward forward
2022 2021
Beyond the Streets 0 1,000 1,000 0 0
Open Doors 0 1,000 1,000 0 0
Karamoja 0 5,134 5,134 0 0
TEAR Fund 0 1,187 1,187 0 0
Alton Foodbank 0 1,610 1,610 0 0
Christians Against Poverty 0 1,590 1,590 0 0
EHDC for Holiday@Home 4,230 0 1,089 3,141 4,230
4,230 11,521 12,610 3,141 4,230
**----- End of picture text -----**
Page 8 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** ## Notes to the Annual Accounts For the year ended 31 December 2022 ## 13 **Analysis of Restricted funds - Previous Year** |Karamoja
Youth Projects - MAF
TEAR Fund
Alton Foodbank
Ali Beckett
Constance Were Trust Legacy
EHDC for Holiday@Home|Funds
Incoming
Outgoing
**Funds**
_Funds_
brought
resources
resources/
**carried**
_carried_
forward
transfers
**forward**
_forward_
**2021**
_2020_
£
£
£
**£**
_£_
1,625
1,272
2,897
**0**
_1,625_
0
3,175
3,175
**0**
_0_
0
0
0
**0**
_0_
12
0
12
**0**
_12_
0
3,048
3,048
**0**
_0_
946
0
946
**0**
_946_
2,033
3,750
1,553
**4,230**
_2,033_
4,616
11,245
11,631
**4,230**
_4,616_| |---|---| 14 **Statement of financial activities - Previous year (showing analysis by funds)** |**Income and endowments from**
Donations and legacies
Investments
Other
Total income and endowments
**Expenditure on**
Charitable activities
Total expenditure
**Net income/(expenditure)**
Transfers in between funds
Transfers out between funds
**Net movement in funds**
**Funds brought forward at 1 January 2021**
**Funds carried forward at 31 December 2021**
Charitable activities|Unrestricted
Restricted
**Total**
Funds
Funds
**2021**
£
£
**£**
220,866
7,495
**228,361**
1,004
3,750
**4,754**
314
0
**314**
4,000
0
**4,000**
226,184
11,245
**237,429**
225,770
11,295
**237,065**
225,770
11,295
**237,065**
414
(50)
**364**
336
0
**336**
0
(336)
**(336)**
750
(386)
**364**
76,298
4,616
**80,914**
77,048
4,230
**81,278**| |---|---| Page 9 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Independent examiners' report to the Parochial Church Council For the year ended 31 December 2022 We report on the annual accounts of the PCC for the year ended 31 December 2022, which are set out on pages 1 to 9. ## **Respective responsibilities of the PCC and the examiner** The PCC is responsible for the preparation of the accounts. The PCC considers that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is our responsibility to: - (1) Examine the accounts under section 145 of the Charities Act (2) To follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the Charities Act - (3) To state whether particular matters have come to our attention. ## **Basis of this report** Our examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.. ## **Independent examiners' statement** In connection with our examination, no matter has come to our attention: - (1) which gives us reasonable cause to believe that in any material respect the requirements - (a) to keep accounting records in accordance with section 130 of the Charities Act; and - (b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act, have not been met; or - (2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mandair & Co Partnership House 84 Lodge Road Southampton SO14 6RG Page 10 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Analysis of Missionary and Charitable Giving For the year ended 31 December 2022 **----- Start of picture text -----**
2022 2021
General Restricted General Restricted
fund funds fund funds
£ £ £ £
MISSIONARY AND CHARITABLE GIVING
Missionary societies
Action for Meeting Evangelical Needs 0 0 0 0
Karamoja Fund 500 5,134 2,400 2,897
Mission Aviation Fellowship 0 0 1,200 0
Youth Project - MAF 0 0 1,200 0
500 5,134 4,800 2,897
Relief and development agencies
Bethany Childrens Trust 0 0 1,200 0
In Ministry to Children (Links) 0 0 1,200 0
Tear Fund 0 1,187 1,200 3,175
Open Doors 0 1,000 1,200 0
Ali Beckett 0 0 0 3,048
Starfish Malawi 0 0 0 0
0 2,187 4,800 6,223
Home missions and other Church Societies
Daylight Christian Prison Trust 0 0 1,200 0
Beyond The Streets 0 1,000 1,200 0
The Besom, Basingstoke 0 0 1,200 0
Alton Foodbank 0 1,610 1,200 12
Christians Against Poverty 0 1,590 1,200 0
Alton Town Pastors (see note below)
0 4,200 6,000 12
Secular charities
Trinity (see note below) 0 0 0 0
0 0 0 0
Totals 500 11,521 15,600 9,132
**----- End of picture text -----**
Page 11 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** ## Statement of Financial Activities For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
Note £ £ £ £
Income and endowments from:
Donations and legacies 6.1 205,560 11,521 217,081 228,361
Charitable activities 6.2 4,071 0 4,071 4,754
Investments 6.3 1,172 0 1,172 314
Other 6.4 4,792 0 4,792 4,000
Total income and endowments 215,595 11,521 227,115 237,429
Expenditure on:
Charitable activities 7 226,850 12,610 239,460 237,065
Total expenditure 226,850 12,610 239,460 237,065
Net income/(expenditure) (11,256) (1,089) (12,344) 364
Transfers in between funds 0 0 0 336
Transfers out between funds 0 0 0 (336)
Net movement in funds (11,256) (1,089) (12,344) 364
Funds brought forward at 1 January 2022 77,048 4,230 81,278 80,914
Funds carried forward at 31 December 2022 65,792 3,141 68,934 81,278
**----- End of picture text -----**
The notes on pages 3 to 9 form part of these accounts. Page 1 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Balance Sheet at 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
Note £ £ £ £
Fixed Assets
Tangible assets 9 2,260 0 2,260 3,625
2,260 0 2,260 3,625
Current Assets
Debtors 10 10,045 2,577 12,622 2,864
Short term deposits 55,000 0 55,000 65,000
Cash at bank and in hand 8,422 9,655 18,077 15,094
73,467 12,232 85,700 82,958
Creditors: amounts falling due within one year 11 (9,935) (9,091) (19,026) (5,305)
Net current assets 63,532 3,141 66,674 77,653
Total assets less current liabilities 65,792 3,141 68,934 81,278
Creditors: amounts falling due after one year 0 0 0 0
Total Net assets 65,792 3,141 68,934 81,278
**----- End of picture text -----**
Approved by the Parochial Church Council and signed on its behalf on 17 March 2023 Rev.Canon Howard Wright (Vicar) David Duffin (Churchwarden) Andrew Walters (Churchwarden) Claire MacPherson(Treasurer) The notes on pages 3 to 9 form part of these accounts. Page 2 _Registered Charity No: 1132545_ **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 ## 1 **Accounting Policies** The accounts have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts They include all transactions, assets and liabilities for which the PCC is responsible in law. The presentation currency is £ sterling. They do not include the transactions of informal gatherings of church members. ## **a) Funds** _**Restricted Funds**_ represent donations or grants received for a specific object. The funds may be expended only on the specific object for which they were given. Should the nature of the object then change or be cancelled, funds may be transferred to Unrestricted Funds only with permission of the original donor. Any balance remaining unspent at the end of the year is carried forward as a balance on that Fund. _**Unrestricted (General) Funds**_ represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. ## **b) Income** ## _**Donations**_ Planned giving, collections and donations are recognized when received. Planned giving receivable under gift aid is also recognized only when received. Tax recoverable on gift aid donations and the gift aid small donations scheme is included when the income is accounted for. All income is accounted for gross (before deduction of expenditure). ## _**Income from investments**_ Interest entitlements are accounted for as they accrue. ## _**Grants and Legacies**_ Grants and Legacies are recognised when the PCC is notified of its legal entitlement, and the amount due and its ultimate receipt are reasonably certain. Grants received from EHDC to support Holiday @ Home are regarded as restricted as any unspent element at the end of the grant period is repayable. ## _**Other income**_ Funds raised by activities are accounted for gross. ## _**Volunteer help**_ The value of any voluntary help received is not included in the accounts. ## **c) Expenditure** ## _**Charitable activities**_ Missionary and Charitable giving (Grants) are accounted for when an outflow of economic benefit is probable. It has been hitherto the continuing policy of the PCC in 2022 to make grants each year from donors for general purposes. Due to the tightening financial situation as the year progressed, the PCC froze these regular donations at year-end, with no balance being payable beyond 31st December 2021. This policy will not be pursed in 2022. The diocesan parish share is accounted for when paid (monthly). Should any unpaid portion exist at the end of the year, this would be regarded as an operational (though not a legal) liability and shown in the Balance Sheet as a creditor. All other expenditure is generally recognized when it is incurred and is accounted for gross (not offset against income). Page 3 _Registered Charity No: 1132545_ **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 ## **d) Fixed assets** ## _**Consecrated property and moveable church furnishings**_ Consecrated and beneficed property of any kind is excluded from the accounts by the Charities Act 2011. Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's Inventory and can be inspected at any reasonable time. For inalienable property acquired prior to 1 January 2000, there is insufficient cost information available and therefore such assets are not valued in the financial statements. ## _**Other fixtures, fittings and office equipment**_ Items of equipment acquired since 1 January 2000, and within an overall project cost of more than £1,000, are capitalised and depreciated on a straight line basis over their anticipated economic life, usually 3 or 4 years. Items costing £1,000 or less are written off when acquired. ## **e) Net Current assets** Amounts owing at the year end in respect of income tax recoverable on gift aided income, fees or other income are shown as debtors. Short term deposits represents cash held on deposit with the Winchester Diocese on one month's notice. Cash at bank and in hand represents funds held at National Westminster Bank. |2
**Employee emoluments**
Gross salaries
Employer's national insurance
Pension and life insurance contributions
Average number of employees during the year
3
**Fees payable to the independent examiner**
Independent examination
Other services
4
**Transactions with members of the PCC**|**2022**
_2021_
**£**
_£_
**69,517**
_66,907_
**6,167**
_5,578_
**3,128**
_3,011_
**78,812**
_75,496_
**3**
_3_
**600**
_600_
**0**
_0_
**600**
_600_| |---|---| The aggregate amount of donations received by the Church from members of the PCC and/or their spouses was £64222 (2021: £60396), of which £9775 (2021: £1285) related to restricted projects. During the year, the only payments to members of the PCC for services rendered other than for Verger attending and organ playing fees at weddings and funerals were for cleaning the church amounting to £1377 (2021 : £1110) Page 4 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 ## 5 **Defined benefit pension scheme accounted for as a defined contribution scheme** The church participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers. CWPF has two sections: 1. the Defined Benefits Scheme 2. the Pension Builder Scheme, which has two subsections; - a. a deferred annuity section known as Pension Builder Classic, and, - b. a cash balance section known as Pension Builder 2014. ## **Pension Builder Scheme** Both sections of the Pension Builder Scheme are classed as defined benefit schemes. **Pension Builder Classic** provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors. **Pension Builder 2014** is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65. There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2022: £3128, 2021: £3011). A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022. For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on ongoing assumputions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 10.1% following improvements in the funding position over 2022. There is no requirement for deficit payments at the current time. For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. The legal structure of the scheme is such that if another employer fails, the church could become responsible for paying a share of the failed employer’s pension liabilities. Page 5 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
6 Analysis of Income
6.1 Donations and legacies
Planned giving :
Gift aid donations 134,749 4,800 139,549 148,152
Tax recoverable on gift aid 33,682 1,200 34,882 37,038
Other planned giving 32,073 50 32,123 41,337
Collections - all services 4,556 5,471 10,027 1,834
Legacies 500 0 500 0
205,560 11,521 217,081 228,361
6.2 Charitable activities
Grants received from Local Authority and others 1,825 0 1,825 3,750
Social events 0 0 0 0
Sundry income 862 0 862 368
Youth projects 0 0 0 0
PCC's share of wedding and funeral fees 1,384 0 1,384 636
4,071 0 4,071 4,754
6.3 Investments
Interest on bank and deposit accounts 1,172 0 1,172 314
1,172 0 1,172 314
6.4 Other
Employment allowance 4,754 0 4,754 4,000
Photocopying 37 0 37 0
4,792 0 4,792 4,000
Total income 215,595 11,521 227,115 237,429
**----- End of picture text -----**
Page 6 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Notes to the Annual Accounts For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
7 Anaylsis of Expenditure
Charitable activities
Missionary and charitable giving (see page 11):
Missionary societies 500 5,134 5,634 7,697
Relief and development agencies 0 2,187 2,187 11,023
Home missions and other church societies 0 4,200 4,200 6,012
Secular charities 0 0 0 0
500 11,521 12,021 24,732
Ministry:
Common Mission Fund (Parish share) 121,224 0 121,224 115,268
Clergy expenses including curate 2,485 0 2,485 1,927
Education of church leaders 0 0 0 220
Costs of adult ministry 822 0 822 47
Young Church:
Costs of employing youth worker 31,643 0 31,643 30,245
Other costs of children's and youth ministry 4,298 0 4,298 2,303
Costs of employing family worker 32,277 0 32,277 31,232
Messy Church costs 686 0 686 899
Upkeep of services 2,510 0 2,510 2,040
Electricity and water 3,673 0 3,673 2,799
Insurance 1,340 0 1,340 1,290
Cleaning 1,377 0 1,377 1,110
Repairs and maintenance 3,181 0 3,181 4,225
Depreciation 1,365 0 1,365 875
Vicar's discretionary payments 0 0 0 71
Cost of social events 0 1,089 1,089 1,336
Parish administrator's wages 14,891 0 14,891 14,017
Printing, stationery and photocopying 1,135 0 1,135 926
Telephone + WiFi 333 0 333 0
Sundry expenses 1,091 0 1,091 903
Bank Charges 390 0 390 0
Bookkeeping costs 1,028 0 1,028 0
Professional fees 600 0 600 600
Total expenditure 226,850 12,610 239,460 237,065
**----- End of picture text -----**
Page 7 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** ## Notes to the Annual Accounts For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
9 Fixed assets
Fixtures, fittings and equipment
Cost brought forward 9,836 12,442 22,278 22,278
Additions at cost 4,095 0 4,095 4,095
Disposals at cost 0 0 0 0
Cost carried forward 13,931 12,442 26,373 26,373
Depreciation brought forward 10,306 12,442 22,748 21,873
Depreciation on disposals 0 0 0 0
Depreciation for year 1,365 0 1,365 875
Depreciation carried forward 11,671 12,442 24,113 22,748
Net book value at 31 December 2022 2,260 0 2,260 3,625
Net book value at 31 December 2021 3,625 0 3,625 405
10 Debtors
Tax recoverable 9,385 1,937 11,322 2,766
Prepayments and accrued income 660 640 1,300 98
10,045 2,577 12,622 2,864
11 Liabilities falling due within one year
Creditors - Outstanding accounts payable 4,549 0 4,549 644
Accruals 2,955 9,091 12,046 1,973
PAYE outstanding 2,430 0 2,430 2,688
9,935 9,091 19,026 5,305
12 Analysis of Restricted funds - Current Year
Funds Incoming Outgoing Funds Funds
brought resources resources/ carried carried
forward transfers forward forward
2022 2021
Beyond the Streets 0 1,000 1,000 0 0
Open Doors 0 1,000 1,000 0 0
Karamoja 0 5,134 5,134 0 0
TEAR Fund 0 1,187 1,187 0 0
Alton Foodbank 0 1,610 1,610 0 0
Christians Against Poverty 0 1,590 1,590 0 0
EHDC for Holiday@Home 4,230 0 1,089 3,141 4,230
4,230 11,521 12,610 3,141 4,230
**----- End of picture text -----**
Page 8 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** ## Notes to the Annual Accounts For the year ended 31 December 2022 ## 13 **Analysis of Restricted funds - Previous Year** |Karamoja
Youth Projects - MAF
TEAR Fund
Alton Foodbank
Ali Beckett
Constance Were Trust Legacy
EHDC for Holiday@Home|Funds
Incoming
Outgoing
**Funds**
_Funds_
brought
resources
resources/
**carried**
_carried_
forward
transfers
**forward**
_forward_
**2021**
_2020_
£
£
£
**£**
_£_
1,625
1,272
2,897
**0**
_1,625_
0
3,175
3,175
**0**
_0_
0
0
0
**0**
_0_
12
0
12
**0**
_12_
0
3,048
3,048
**0**
_0_
946
0
946
**0**
_946_
2,033
3,750
1,553
**4,230**
_2,033_
4,616
11,245
11,631
**4,230**
_4,616_| |---|---| 14 **Statement of financial activities - Previous year (showing analysis by funds)** |**Income and endowments from**
Donations and legacies
Investments
Other
Total income and endowments
**Expenditure on**
Charitable activities
Total expenditure
**Net income/(expenditure)**
Transfers in between funds
Transfers out between funds
**Net movement in funds**
**Funds brought forward at 1 January 2021**
**Funds carried forward at 31 December 2021**
Charitable activities|Unrestricted
Restricted
**Total**
Funds
Funds
**2021**
£
£
**£**
220,866
7,495
**228,361**
1,004
3,750
**4,754**
314
0
**314**
4,000
0
**4,000**
226,184
11,245
**237,429**
225,770
11,295
**237,065**
225,770
11,295
**237,065**
414
(50)
**364**
336
0
**336**
0
(336)
**(336)**
750
(386)
**364**
76,298
4,616
**80,914**
77,048
4,230
**81,278**| |---|---| Page 9 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Independent examiners' report to the Parochial Church Council For the year ended 31 December 2022 We report on the annual accounts of the PCC for the year ended 31 December 2022, which are set out on pages 1 to 9. ## **Respective responsibilities of the PCC and the examiner** The PCC is responsible for the preparation of the accounts. The PCC considers that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is our responsibility to: - (1) Examine the accounts under section 145 of the Charities Act (2) To follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the Charities Act - (3) To state whether particular matters have come to our attention. ## **Basis of this report** Our examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.. ## **Independent examiners' statement** In connection with our examination, no matter has come to our attention: - (1) which gives us reasonable cause to believe that in any material respect the requirements - (a) to keep accounting records in accordance with section 130 of the Charities Act; and - (b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act, have not been met; or - (2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mandair & Co Partnership House 84 Lodge Road Southampton SO14 6RG Page 10 _Registered Charity No: 1132545_ ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOUR MARKS** Analysis of Missionary and Charitable Giving For the year ended 31 December 2022 **----- Start of picture text -----**
2022 2021
General Restricted General Restricted
fund funds fund funds
£ £ £ £
MISSIONARY AND CHARITABLE GIVING
Missionary societies
Action for Meeting Evangelical Needs 0 0 0 0
Karamoja Fund 500 5,134 2,400 2,897
Mission Aviation Fellowship 0 0 1,200 0
Youth Project - MAF 0 0 1,200 0
500 5,134 4,800 2,897
Relief and development agencies
Bethany Childrens Trust 0 0 1,200 0
In Ministry to Children (Links) 0 0 1,200 0
Tear Fund 0 1,187 1,200 3,175
Open Doors 0 1,000 1,200 0
Ali Beckett 0 0 0 3,048
Starfish Malawi 0 0 0 0
0 2,187 4,800 6,223
Home missions and other Church Societies
Daylight Christian Prison Trust 0 0 1,200 0
Beyond The Streets 0 1,000 1,200 0
The Besom, Basingstoke 0 0 1,200 0
Alton Foodbank 0 1,610 1,200 12
Christians Against Poverty 0 1,590 1,200 0
Alton Town Pastors (see note below)
0 4,200 6,000 12
Secular charities
Trinity (see note below) 0 0 0 0
0 0 0 0
Totals 500 11,521 15,600 9,132
**----- End of picture text -----**
Page 11