## 

|_Church offices_|_Joint Council Members_|
|---|---|
|_Priest in Charge_|Revd.RichardSteel (from 09 January 2022)|
|_Readers_|ChrisHigham(fromOctober2022)|
||IanHyde|
|_Churchwardens_|ArdvaBoyes-Brewer|
||ChrisHigham-LayViceChairuntil 09 January 2023|
||Churchwarden until20March 2023|
||Geoff Stratford|
|_Elected Deanery Synod_|ArdvaBoyes-Brewer|
|_Representatives_|GrahamWiggett|
||GeoffStratford(from May 2022)|
|_Elected Joint Council_|JayneBesley(co-optedJanuary2022,elected May 2022)|
|_Members_|StevenBrewer|
||HugoCobham(until May 2022)|
||JohnDagnan(from May 2022)|
||DeniseEardley(co-optedJanuary2022,elected May 2022)|
||JasonHippisley|
||RickLund(from May 2022)|
||LesleyMann(co-opted-Sept2022)|
||GloriaOjo|
||SarahRose(until May 2022)|
||Paul Tesha|
||CateWaby|
||GrahamWiggett|
||RoyWoodford(from May 2022)|
|_Joint Council Secretary_|StevenBrewer(untilSept2022)|
||LesleyMann (fromSept2022)|
|_Treasurer_|HugoCobham(until February 2022)|
||GrahamWiggett(from February 2022)|
|_Electoral Roll Officers_|GeoffStratford(Carlton)|
||GrahamWiggett(Eastgate)|





|_Other church offices_|Not JointCouncilMembers|
|---|---|
|SafeguardingOfficer|Chris Jenkinson (from March 2022)|
|Giving Secretary|HugoCobham(from February 2022)|
|Health & Safety Officer|Kevin Mann|
|Chair oftheMission|Sarah Rose|
|Partnerships||



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|Carlton (resident)|20|
|---|---|
|Carlton (non-resident)|15|
|Sub Total|35|
|Eastgate (resident)|40|
|Eastgate (non-resident)|141|
|Sub Total|181|
|**Grand Total**|£lO|





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|||Notes|**Unrestricted**|**Designated**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|---|---|---|
||||**funds**|**funds**|**funds**|**funds**|2022|**2021**|
|**_Income and endowments  _**|**_from:_**||||||||
|Donations and legacies|||117,751|5,000|645|**—**|123,395|923,693|
|Income from charitable activities|||1,114|**—**|**—**|**—**|1,114|1,890|
|Other trading activities|||3,370|**—**|**—**|**—**|3,370|283|
|Investments|||2,086|**—**|7,728|**—**|9,814|1,253|
|Other income|||979|105|360|**—**|1,443|6,455|
|**Total income**||**1**|**125,299**|**5,105**|**8,732**|**—**|**139,136**|**933,574**|
|**_Expenditure on:_**|||||||||
|Raising funds|||425|**—**|**—**|**—**|425|**—**|
|Expenditure on charitable activities|||102,130|8,073|530|**—**|110,732|212,479|
|Other expenditure|||200|117|285|**—**|602|481|
|**Total expenditure**||**2**|**102,755**|**8,190**|**815**|**—**|**111,760**|**212,960**|
|Gains/lossesoninvestment assets||**3**|(3,170)|**—**|**—**|**—**|(3,170)|2,327|
|**Net income / (expenditure) resources before**||**transfer**|**19,374**|**(3,085)**|**7,918**|**—**|**24,206**|**722,941**|
|**_Transfers_**||4|||||||
|Gross transfersbetweenfunds|- in||7,000|53,447|**—**|**—**|60,447|55,408|
|Gross transfersbetweenfunds|-out||(47,370)|(13,000)|(78)|**—**|(60,447)|(55,408)|
|**_Other recognised gains_**|**_/losses_**||||||||
|**Net movement in funds**|||**(20,996)**|**37,362**|**7,840**|**—**|**24,206**|**722,941**|
|**_Reconciliation of funds_**|||||||||
|**Total funds brought forward**|||**170,220**|**30,538**|**779,781**|**—**|**980,540**|**257,599**|
|**Total funds carried forward**|||**149,225**|**67,900**|**787,621**|**—**|**1,004,746**|**980,540**|
|**_Represented by me following Funds_**||**12**|||||||
|Unrestricted|||||||||
|General fund|||149,225|**—**|**—**|**—**|149,225|170,220|
|Designated|||||||||
|Boiler replacement|||**—**|3,000|**—**|**—**|3,000|**—**|
|IT replacement|||**—**|2,000|**—**|**—**|2,000|**—**|
|Legacy- MAS|||**—**|**—**|**—**|**—**|**—**|1,000|
|Mission|||**—**|21,679|**—**|**—**|21,679|12,625|
|Organand works|||**—**|1,000|**—**|**—**|1,000|**—**|
|Quinquennial|||**—**|36,971|**—**|**—**|36,971|13,663|
|Vicar's discretionary|||**—**|3,250|**—**|**—**|3,250|3,250|
|Restricted|||||||||
|FiSHProject|||**—**|**—**|3,246|**—**|3,246|3,246|
|Legacy-Carlton|||**—**|**—**|783,763|**—**|783,763|776,035|
|Organand works|||**—**|**—**|250|**—**|250|**—**|
|Vicar's discretionary|||**—**|**—**|362|**—**|362|500|





## 

|||||**As at**|**As at**|
|---|---|---|---|---|---|
||**Notes**|||**31/12/2022**|**31/12/2021**|
|**Fixed assets**||||||
|||3201:BlackRock Bond Fund||8,027|10,104|
|||3202:BlackRock Equity Fund||30,210|31,303|
|||**Total Fixed assets**||**38,237**|**41,407**|
|**Current assets**||||||
|||3101:HSBC Current (xxxx5525)||24,618|12,111|
|||3102:HSBC Deposit (xxxx2849)||97,921|31,455|
|||3103:HSBC Deposit (xxxx8900)||5,386|57,961|
|||3104:HSBC Deposit (xxxx5162)||14,432|15,001|
|||3105:CCLA CBF CofE dep. acct.||786,280|2,531|
|||3106:CCLA COIF Charities dep.|acct.|32,372|31,977|
||5|Z05:Accounts Receivable||677|776,675|
||6|Z051:Gift Aid & GASDS Receivable||6,301|11,452|
||7|Z053:Accounts Receivable (LDTBF)||144|—|
||8|Z054:Gifts Receivable||2,056|—|
||9|Z055:Prepayments & Income Accruals||723|973|
|||**Total Current assets**||**970,909**|**940,137**|
|**Liabilities**||||||
||10|6699:Agencycollections||244|178|
||11|Z04:Accounts Payable||4,156|541|
|||Z041:Accruals|||285|
||||**Total Liabilities**|**4,400**|**1,004**|
|||**Net Asset **|**surplus (deficit)**|**1,004,746**|**980,540**|
|**Reserves**||||||
|||Excess/ (deficit)todate||27,377|720,614|
|||Z01:Starting balances||980,540|257,599|
|||Z02:Othergains/(losses)||(3,170)|2,327|
||||**Total Reserves**|**1,004,746**|**980,540**|



||**Represented by Funds**||
|---|---|---|
|Unrestricted|149,225|170,220|
|Designated|67,900|30,538|
|Restricted|787,621|779,781|
|Endowment||—|
|**Total**|1**,004,746**|**980,540**|





## 

## 

## 

|**ncoming Resources**||
|---|---|
|Recognitionof|These are included in the Statement of Financial Activities (SOFA)when:|
|incoming resources|1.The JC becomeslegallyentitled to the benefit of use oftheresources;|
||2. and inflow of economic benefit is probable;|
||3.the monetary value can be measured with sufficient reliability.|
|Fundraising costs|Funds raised from events and trading activities (e.g. afete,agardenparty or|
||sale ofbooksand magazines) are reportedgrossin theSOFA- i.e. before the|
||deduction of any costs from thegrossproceeds.|
|Grants and|Grants and donations are included in theSOFAwhen any preconditions|
|donations|preventing their use by the JC have been met. For collections and planned|
||givingthis is when the funds are received.|
|Gift Aid Tax claims|Gift Aid and other tax claims are included in theSOFAat the same time as the|
|etc.on cash|cash donations to which theyrelate.|
|donations||
|Gifts in kind|Gifts in kind are accounted for atareasonable estimate of their fair value at the|
||time of gift, iffeasible,or else at the amount actually realised from their|
||disposal.|
||Gifts in kind for sale to fund the JC are included in the accounts at their|
||estimated fair value at the date of gift, iffeasible,or else recognised whensold|
||by the charity.|
||Gifts in kind for the JC's own use are included in theSOFAas incoming|
||resources at their fair value when receivable, and expensed as and when|
||consumed in use. Gifts offixedassets, ifmaterial,are fully recognised as|
||income, at their fair value, in the year of acquisition and alsowrittenoff|
||completely, as expenditure, in the same financial year.|
|Donated services|These are included in income (and at the same time in resources expended) at|
|and facilities|the estimated fair value to the JC oftheservice or facility received.|
|Volunteer help|The value of any voluntary help received is not included in the accounts but is|
||described in theTrustees'Annual Report.|
|Rental income|Rental income from the letting ofthechurch is recognised when the rental is|
||due.|
|Investment income|This is included in the accounts when receivable.|
|Investmentgains|This includes anygainor loss on the sale of investments and anygainor loss|
|and losses|resulting from revaluing investments to market value at the end oftheyear.|





## 

|Liabilityrecognition|Liabilities arerecognisedassoonas there is alegalor constructiveobligation|
|---|---|
||and settlement isprobablyand quantifiable.|
|Governance costs|Include costs ofthepreparation and examination of statutory accounts, the|
||costs oftrusteemeetingsand costs of anylegaladvice to trustees on|
||governanceor constitutional matters.|
|Grants payable|These arerecognisedin the accounts when a commitment has been made|
|without|externallyand there are no preconditionsstillto be met for entitlement to the|
|performance|grantthat remain within the control oftheJC.|
|conditions||
|Supportcosts (if|Supportcosts includecentralfunctions and have been allocated to activitycost|
|allocated across|categories on abasisconsistentwiththe use of resources.|
|more than one||
|heading)||



|Tangiblefixed assets|These are not capitalised and depreciated in the accounts butwrittenoff|
|---|---|
|for use by charity|completely in the year of acquisition. While the assets may have anongoing|
||value to the JC they are likely to have little realisable or economic value to the|
||JC in future periods. Thispolicyhas beenadoptedto betterreflectthe actual|
||usageof funds each year and the amount ofliquidfunds available to the PCC at|
||the end ofeachaccounting period.|
|Investments|Investmentsquotedon arecognisedstockexchangeor whose value derives|
||from them are valued at market value at the yearend.Other investment assets|
||areincludedin the accounts at thetrustees'best estimate of market value.|
|Trading stocks|These are valued at the lower ofcost(orgiftvalue) or year end fair value.|
|Short-termdeposits|Include cash held ondepositeitherwithCCLAChurchofEnglandFundsor at|
||thebank.|



|**unds**||
|---|---|
|Unrestricted funds|Theserepresenttheremaining income funds oftheJC that are available for|
||spendingon the generalpurposesoftheJC,includingamountsdesignatedby|
||the JC for fixed assets for its own use or forspendingon a future project and|
||thatare therefore notincludedin its 'freereserves'as detailed below.|
|Designatedfunds|These are_unrestricted funds_that have been 'set aside', by the JC, for specific|
||purposes, butwhichmay be 'un-designated' byasubsequentdecisionof theJC.|
|Restricted funds|These are income funds that must be spent on restrictedpurposesand details|
||ofthefunds held and restrictionsprovidedare shown in the notes to the|
||accounts.|
|Endowment funds|These arerestrictedfunds that must be retained as trust capital either|
||permanently or subject to a discretionary power tospendcapital as income,|
||and where the use of any income or other benefit derived from the capital may|
||be restricted orunrestricted.Full details ofalltheir restrictions are shown in|
||the notes to the accounts.|



## 

|Reserves|TheJChasadopteda reservespolicyto maintain a minimum balance offree|
|---|---|
||reservesequating to three months of expenditure.|
|VAT|The JC is not registered for VAT.|





## 

## 

|||||||**Total**||
|---|---|---|---|---|---|---|---|
||**Unrestricted**|**Designated**|**Restricted**|**Endowment**|**2022**||**2021**|
|**Note 1 - Total income**||||||||
|**_Donations and legacies_**||||||||
|Plannedgiving|87,705||||87,705||116,252|
|Loose Plate|5,366||||5,366||2,631|
|Contact!ess|80||||80|||
|Otherdonations|1,109||250||1,359||6,266|
|Gift Aid and GASDS|18,332|||—|18,332||19,328|
|Legacies||5,000|||5,000||777,035|
|Grants received|5,158||395||5,552|||
|**_Donations and legacies Totals_**|117,751|5,000|645|—|123,395||923,693|
|**_Income from charitable activities_**||||||||
|Statutory fees-marriages|392|—|—|—|392||1,204|
|Statutory fees-funerals|722||||722||686|
|**_Income from charitable activities_**|1,114|—|—|—|1,114||1,890|
|**_Totals_**||||||||
|**_Other trading activities_**||||||||
|Church lettings|3,370|—|—|—|3,370||200|
|Books|||||||83|
|**_Other trading activities Totals_**|3,370|—|—|—|3,370||283|
|**_Investments_**||||||||
|Interest|1,047|—|7,728|—|8,774||351|
|Dividends|1,039||||1,039||902|
|**_Investments Totals_**|2,086||7,728|—|9,814||1,253|
|**_Other income_**||||||||
|Misc. income|979|105|360||1,443||6,455|
|**_Other income Totals_**|979|105|360||1,443||6,455|
|**Income Grand totals**|125,299|5,105|8,732||139,136||933,574|





## 

|||||||**Total**||
|---|---|---|---|---|---|---|---|
||**Unrestricted**|**Designated**|**Restricted**|**Endowment**|**2022**||**2021**|
|**Note 2 - Total expenditure**||||||||
|**_Raising funds_**||||||||
|1701-Stewardship costs|425|-|—|—|425||—|
|**_Raising funds Totals_**|425||—|—|425||—|
|**_Expenditure on charitable activities_**||||||||
|Missiongiving||6303|—|—|6,303||—|
|Vicar's discretionary||78|60|—|138||—|
|Covenant Pledge|65000|—|—|—|65,000||74,831|
|Salariesand payroll expenses|4,313|—|—|—|4,313||81,888|
|Clergyexpenses|1,284|—|—|—|1,284||521|
|Ministrytraining|—|—|—|—|—||5,528|
|Mission&evang. exps.|600|—|—|—|600||198|
|Insurance|5,071|—|—|—|5,071||4,919|
|Copyrightlicences|1,154|—|—|—|1,154||286|
|Build,rep. &maint.|4,945|—|—|—|4,945||2,848|
|Groundsmaint.|579|—|—|—|579||630|
|Cleaning|1,487|—|—|—|1,487||1,018|
|Organrep. &maint.|—|—|—|—|—|||
|Audiovisual|205|—|—|—|205||340|
|Tel.&broadband|1,472|—|—|—|1,472||3,013|
|Stationery|117|—|—|—|117||205|
|Photocopier|3,152|—|—|—|3,152||1,562|
|Refreshments & sundries|1,269|—|—|—|1,269||19|
|OfficeIT|1,269|—|—|—|1,269||850|
|General ministry exps.|626|—|—|—|626||149|
|Children's ministry|194|—|—|—|194||229|
|Youth/SPY ministry|130|—|360|—|490||86|
|Seniors' ministry|—|—|—|—|—||18|
|BankCharges|28|—|—|—|28||92|
|Office exps.|29|—|—|—|29||156|
|Publicity exps.|31|—|110|—|141||72|
|Health&Safety|12|—|—|—|12||558|
|Professional Fees|—|—|—|—|—||16,842|
|Electricity|2,732|—|—|—|2,732||1,772|
|Gas|6,277|—|—|—|6,277||1,925|
|Water|61|—|—|—|61||285|
|Books|95|—|—|—|95||108|
|Maj.rep. &maint.|—|1,692|—|—|1,692||10,837|
|**_Expenditure on charitable_**|102,130|8,073|530|—|110,732||212,479|
|**_activities Totals_**||||||||
|**_Other expenditure_**||||||||
|9901-Misc. expenditure|200|117|285|—|602||481|
|**_Other expenditure Totals_**|200|117|285|—|602||481|
|**Expenditure Grand totals**|102,755|8,190|815|—|111,760||212,960|





## 

|||||||**Total**||
|---|---|---|---|---|---|---|---|
||**Unrestricted**|**Designated**|**Restricted**|**Endowment**|**2022**||**2021**|
|**Note 3 - Gains / losses on investment assets**||||||||
|**_Other Gains / losses_**||||||||
|BlackRock investments|(3,170)|—|—|—|(3,170)||2,327|
|**_Other Gains / losses Totals_**|(3,170)|—|—|—|(3,170)||2,237|
|**Note 4 - Fund Transfers**||||||||
|General FundtoQuinquennial Fund|(25,000)|25,000|—|||||
|General FundtoMission Partnerships Fund|(15,357)|15,357|—|||||
|Vicar's Discretionary (Res)toVicar's Disc (Des)||78|(78)|||||
|General Fundtoclose two minor Funds|(13)|13|—|||||
|**_Fund Transfers Totals_**|(40,370)|40,448|(78)|||||
|**Note 5 - Accounts Receivable**||||||||
|Cash received via late expenses submission|120|—|—|—|120||—|
|Refundofoverpaid expenses|34|—|—|—|34||—|
|Cash from December events / activities|72|—|—|—|72||—|
|IncomeforDecember funeral|106|—|—|—|106||—|
|BlackRock December dividends&interest|345|—|—|—|345||—|
|**_Accounts Receivable Totals_**|677|—|—|—|677||776,675|
|**Note 6 - Gift Aid & GASDS Receivable**||||||||
|GiftAidreceivable|5,212|—|—|—|5,212||—|
|GASDS receivable|1,089|—|—|—|1,089||—|
|**_Gift Aid & GASDS Receivable Totals_**|6,301|—|—|—|6,301||11,452|
|**Note 7 - Accounts Receivable (LDTBF)**||||||||
|December funeral|144|—|—|—|144||—|
|**_Accounts Receivable (LDTBF) Totals_**|144|—|—|—|144||—|
|**Note 8 - Gifts Receivable**||||||||
|December cash / cheque gifts|1,978|—|—|—|1,978||—|
|December 'SumUp' gifts|78|—|—|—|78||—|
|**_Gifts Receivable Totals_**|2,056|—|—|—|2,056||—|
|**Note 9 - Prepayments & Income Accruals**||||||||
|CCLI-Jan-Oct2023|710|—|—|—|710||—|
|Wave (Anglian Water)-Jan2023|13|—|—|—|13||—|
|**_Prepayments & Income Accruals Totals_**|723|—|—|—|723||973|





## 

## 

|||||||**Total**||
|---|---|---|---|---|---|---|---|
|**Unrestricted**||**Designated**|**Restricted**|**Endowment**|**2022**||**2021**|
|**Note 10 - Agency Collections**||||||||
|Funerals&marriages|—|—|(22)|—|(22)|||
|MAFjar|—|—|(42)|—|(42)|||
|Tear Fund|—|—|(161)|—|(161)|||
|RoyalBritish Legion|—|—|(20)|—|(20)|||
|**_Agency Collections Totals_**|—|—|(245)|—|(245)||(178)|
|**Note 11 - Accounts Payable**||||||||
|Clergy& volunteer expenses|(1,090)|—|—|—|(1,090)||—|
|DMHay(Advent candle ring)|(34)|—|—|—|(34)||—|
|Digitech (photocopier/printerservice contract)|(55)|—|—|—|(55)||—|
|Tear Fund (BigQuiz Nightincome|(155)|—|—|—|(155)||—|
|Concordant Systems Ltd (ChurchBuilder hosting)|(45)|—|—|—|(45)||—|
|Riding Lights Theatre Company (Nearly the Goat)|(220)|—|—|—|(220)||—|
|Funeralpayments|(136)|—|—|—|(136)||—|
|Refund unspent Transformation Fund grant|—|—|(65)|—|(65)||—|
|Wave (Anglian Water)|(40)|—|—|—|(40)||—|
|UFM Worldwide (Mission Fund allocation)|—|(500)|—|—|(500)||—|
|HSBC(bank charges)|(9)|—|—|—|(9)||—|
|Southern Electric (electricity)|(413)|—|—|—|(413)||—|
|SSE(gas)|(1,391)|—|—|—|(1,391)||—|
|SumUp (December charges)|(1)|—|—|—|(1)||—|
|**_Accounts Payable Totals_**|(3,589)|(500)|(65)|—|(4,154)||(541)|





|**Fund Name**|**Fund Type**|**Fund Balances**<br>**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**|**Fund Balances**<br>**carried forward**|o<br>**<•+**<br>**fD**<br>**N»**|
|---|---|---|---|---|---|---|---|---|
|Boiler Replacement|Designated|0|3,000|0|0|0|3,000|iO<br>c<br>**i-»**<br>**5'**<br>tu|
|FiSH|Restricted|3,246|0|0|0|0|3,246|o|
|General|Unrestricted|170,220|125,299|-102,755|-40,370|-3,170|149,224|c|
|IT Replacement|Designated|0|2,000|0|0|0|2,000|**3**<br>**Q.**|
|Legacy(Carlton)|Restricted|776,035|7,728|0|0|0|783,763|**O**<br>**<**<br>**fl>**|
|Legacy(MAS)|Designated|1,000|0|0|-1,000|0|0|**3**<br>**re**<br>**3**|
|Misc.Trading Funds|Designated|0|105|-117|13|0|1||
|Mission|Designated|12,625||-6,303|15,357|0|21,679||
|Organan Works|Designated|0|0|0|1,000|0|1,000||
|OrganWorks|Restricted|0|250|0|0|0|250||
|Quinquennial|Designated|13,663|0|-1,692|25,000|0|36,971||
|Vicar's Discretionary|Designated|3,250|0|0|0|0|3,250||
|Vicar's Discretionary|Restricted|500|0|-138|0|0|362||
|||**980,539**|**138,382**|**-111,005**|**-0**|**-3,170**|**1,004,745**||





## 

|**CBF**|CBF Church of England Deposit Fund (CCLA)|Balance Sheet|
|---|---|---|
|**CCLA**|Churches, Charities and Local Authorities|Balance Sheet|
|**CCLI**|Christian Copyright Licensing International Ltd|Note 9|
|**COIF**|COIF Charities Deposit Fund (CCLA)|Balance Sheet|
|**FiSH**|Food in School Holidays|SOFA|
|**GASDS**|Gift Aid Small Donations Scheme|Balance Sheet|
|||Notes 1 and 6|
|**HSBC**|Hongkongand Shanghai Banking Corporation Limited|Balance Sheet|
|**LDTBF**|Lincoln Diocese Trust and Board of Finance Ltd|Balance Sheet|
|||Note 7|
|**MAF**|Mission Aviation Fellowship|Note 10|
|**SORP**|Statement of Recommended Practice|Policies|
|**SSE**|SSE Energy Supply Ltd (formerly Scottish and Southern Energy)|Note 11|
|**UFM**|UFM Worldwide (formerly Unevangelised Fields Mission)|Note 11|
|**VAT**|Value Added Tax|Policies|