## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||Notes|UnrestrIcted
Funds|Designated
Funds|Restricted
Funds|Total
2021|Total
2020| |---|---|---|---|---|---|---|---|---| |INCOI45 AND ENDOWMENTS|||||6|6|5|6| |Donations
and legades|||5a|99,724||22,189|121,913|237,037| |Charitable
activities|||5b|1,443|||1,443|1,576| |Other tradlnn
activities|||Sc|50,460|||50,460|44,602| |Investments
TOTAL INCOME|||5(I|13,597
~165224|0|3,684
~~8873|17,281
~~11098|4,937
~5| |EXPENDITURE||||||||| |Charitable
activities|||6a|4,105|0|0|4,105|13,369| |Other expenditure|||6it|110,075|0|46,107|156,182|618,264| |Raising funds|||60||0|0|0|1,185| |TOTAL EXPENDITURE||||~214180|0|4I),107|333022 **7**~632818|| |NET INCOME/(EXPENDITURE)||||51,045|0|(20 234)|30t811|(344r666)| |NBT GAINS/(LOSSES)|ON INVESTMENTS|||||||| |Other lixed Invest nants|||||0|17,379|17,379|76,131| |NET INCOME/(EXPENDITURE)
AFTER NET
GAINS/(LOSSES)
ON INVESTMENTS|||||0|~55|4841st|(((8,!L3355))| |TRANSFERS BETWEEN|FUNDS||||0|0|0|0| |NET MOVEMENT IN FUNDS||||51,045|0|((2,(5)|48,149I|(2(68,(I| |RESERVES BROUGHT FORWARD AT||||||||| |1IANUARY 2021||||(4,357)|0|543,598|539,241|807,776| |RESERVESCARRIED PORWARD||AT||||||| |31DECEMBER 2021||||46688|0|540 743|~887 31|539241| ## |a) Accountinp
convention|a) Accountinp
convention| |---|---| |The tinanclsl statements
have been prepared
In accordance
with '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 ofIreland
(FRS 102)(Second Edition)' and the Financial
Repwtlng
Standard
applicable
In the United
Kingdom
and Republic of
ireland
IFRS 102) and the Charities A*2011and
UK Generagv
Acceoted Practice as It aoolles from I lanuarv 2015.|| |The financial statements
have been prepared
to give a 'true and fair" view and 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
fogowlng
'Accountlnp
and
Reporting
by Charities.
Statement
of Recommended
Practice appgceble
to charities
preparing
their accounts
In accordance
with the
Financial
Reporting
Standard
applicabls
In the UK and Republic of ireland
(FRS 102) (Second Edition)'rather
than the Accounting
and
Rennrtlnn
hv Charnlns
Statement
nf Rarnmm
nrlail prarnrs
affarfiva
fmm
I Anru 200\ whirh
luis slnra hs*n withdrawn|| |b) Definitions
used in this sectloni|"SoFA"means the Statement
of Financial Affairs/
Financial Statements
'PCC' means the Parochial
Church
Councg ofthe Ecclesiastical
Parish of Lwitherhead| |c) Incoming
Resources|| |Recognition
of Income|These are included
ln the SoFA when the PCC becomes entitled
to the resources
and the PCC
view the receipt the resources as probable
and the monetary
value can be measured
with
suffldent
regablhtv,| |Income
with related expenditure|Where Incoming
resources are deemed
the property
ofthe PCC and have related
expenditure
(as
with fund raising or contract Income) the Incomlnp
resources snd related expenditure,
unless
otherwise
stated, are each reported
gross
In the SoFA.
However,
where there is a flow through
offunds, e.g, where funds are raised for a third
party and then fully paid out to that third party,
then neither
tha income (which
is not the property
ofthe PCC) nor the expenditure
are reflected
rh
5 Fli| |Grants
and donations|Grants and donations
ere only induded
within the SoFA when the PCC has unconditional
entitlement
to such resources.| |Legacies|Legacies are recognised
when the PCC Is notified of fts legal entitlement
following
grant of
probate and Is notified ofthe amount
dua and the satuement
data.| |Tax reclaims
on donations
end gifts|Incomlnp
resources
from tex reclaims are Included
ln the SoFA at the same time es the gift to
which they relate.| |investment
Income|Investment
Income
Is Included
ln the financial statements
when receivable.| |investment
gains and losses|This Indudes
any gain or loss on the sale of' investments
or any gain or loss resulting
from
revalulnq
investments
to market
value at the year end.| |d) Expenditure
and Liabilities Recognitlon|| |Llabgitles recognltlon|Llabgitles ere recognised
as soon as there Is a legal or constructive
obggatlon
committing
the
PCC to pay out resources.| |Grants payable
without
performance
condiuons|These ere only recognised
In the SoFA when a commitment
has been made and there are no
conditions
to ba met relatinq to the orant which rwnaln
In the control ofthe PCC.| |Irrecoverable
VAT|Non recoverable
VAT is attributed
to the relevant
expense.| |Costs of generating
funds|Costs of generating
funds are fund raising
and publicity| |Charitable
activities|Charitable
activities are expenditure
on tha mission.| |Governance
costs|Governance
costs Include
legal and other professional
fees.| |Support costs|Support costs are the costs of Church
management
and administration.
All such costs have been
allocated to activities
directlv relatino
to the work of tha Church.| |e) Financial instruments|The PCC only has financial assets and financial
gabgtles of a kind that qualify as basic Instruments.
Basic financial
Instruments
are Initially
recognised
st transaction
value snd subsequently
measured
at their settlement
value.| |THE PAROCHIAL
CHURCH COUNCIL OF THE|THE PAROCHIAL
CHURCH COUNCIL OF THE|THE PAROCHIAL
CHURCH COUNCIL OF THE|THE PAROCHIAL
CHURCH COUNCIL OF THE|THE PAROCHIAL
CHURCH COUNCIL OF THE|THE PAROCHIAL
CHURCH COUNCIL OF THE||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |ECCLESIASTICAL PARISH OP|||||LEATHERHEAD||||||||| |R glrtered
charny numi|||1111507||||||||||| |NOTES TO THE FINANCIAL||||STATEMENTS|||||||||| |for|the year ended 31|December 1021|||||||||||| |10|RESTRICTED INCOME FUNDS|||||||||||2021
E|2D20I| ||The Restricted Income|||Funds comprise||the foHowingi|||||||| ||Curate'5 House (Woodbrldge||||Avenue)|||||||375,000|375,000| ||Psrlsh Church
Repair||Fund|||||||||3,398|3,389| ||Parish Churth
Garden||of Remembrance|||||||||7,464|7,458| ||Orgah Restoratloh|||||||||||7,934|7,930| ||Poplar Road Fund|||||||||||54,074|46,887| ||New Future|||||||||||53,174|53,174| ||Vision 2020 Makmg|History||||||||||(86,725)|(84,304)| ||Hardship
Fund|||||||||||1,427|1,446| |||||||||||||415,746|410,980| ||CBF Unit Investment:||Poplar||Road (Note 7)|||||||124,997|132,618| ||Total|||||||||||~540 743|~643SSS| ||The Poplar Road Fund Is to be sppged for the purposes
of children's|||||||education.|||||| |11|ANALYSIS OF MOVEMENT||||OF FUNDS||||||||| |||||||Salanca st|Incoming||Outgoing|Transfers/||Gains and|Balance at| |||||||start ofyear|1550urces||resources|RsdassIEceU0||105555|year end| |||||||6||5|5||5|6|6| ||Unrestricted
Funds||||||||||||| ||General
unrestricted|||||(4,357)||165,224|(114,180)||||46,688| ||Total Unrestricted||Funds|||~4357|~LSS224||~224 180||||45 SSS| ||Designated
I'unde||||||||||||| ||New Future / Vision|2020|||||||||||| ||Total Designated
Punds|||||0||0|||||| ||Restricted
Funds||||||||||||| ||Curate'5 House (Woodbndge||||Avenue)|375,000|||||||375,000| ||Parish Church
Repair||Fund|||3,389|||||||3,398| ||Parish Church
Garden||||||||||||| ||of Remembrance|||||7,458||6|0|||0|7,464| ||Organ
Fund|||||7,930||4|0|||0|7,934| ||Poplar Road Fund|||||179,505||3,684|(21,497)|||17,379|179,071| ||Nsw Future|||||53,174||0|0|||0|53,174| ||Vision 2020 Making|History||||(84,304)||22,189|(24,610)|||0|(86,725)| ||Hardshp
Fund|||||1,446||0|(19)|||0|1,427| ||Total Restricted
Punds|||||~643698|~26891||45128|||379|540| ||Total Frrhds|||||~639241|~192115||~150305||0|~27 379|~687431| |12|ANALYSIS OF NET||ASSETS BYFUND||||Unrestricted||Desighated|Restrkte|d|Total|Total| ||GROUPING|||||||I'unde
E|Fuhd5
E|Funds||2021I|2020
6| ||Fixed Assets|||||||0||375,000||375,000|375,000| ||Invastmants|||||||0||124,997||124,997|132,618| ||Current Assets|||||||81,056||130,746||211,802|166,769| ||Currant Uabgitles||||||(34,368)||||0|(34,368)|(45,146)| ||Long Term Uabihtlas|||||||0||(90,000)||(90,000)|(90,000)| ||Funds balances||||||~48 588|||~540743||~687431|~539241| |
|TES TO THE FINANCIAL
STATEMENTS
ths year ended 31December 2021|TES TO THE FINANCIAL
STATEMENTS
ths year ended 31December 2021|TES TO THE FINANCIAL
STATEMENTS
ths year ended 31December 2021|TES TO THE FINANCIAL
STATEMENTS
ths year ended 31December 2021|TES TO THE FINANCIAL
STATEMENTS
ths year ended 31December 2021|||||| |---|---|---|---|---|---|---|---|---|---|---| ||FURTHER DETAILS OF GRANTS AND DONATIONS
MADE
FROM BOTH RESTRICTED AND UNRESTRICTED FUNDS|||||2021
UK
E||Overseas
I|2020
UK
I|Overseas
6| ||Church
Missionary
Society (I/nrestrlcted)
Combat Stress (I/nrestrkted)
Epsom
Ik Ewell Foodbank (Resbfcted)
Children's
Summer
Lunches (Restricted)||||||||0
0
7,210
2,054|| ||||||||0|0|9264|0| ||SUPPORT COSTS FOR THE CHURCH||||Unrestricted
Fustda
E
Designated
FundsI
Restricted
PundsI||||Tots I
2021I|Total
2020I| ||Church
Hall running
costs (Including
Printing
and stationery,
post etc.
Bank charges
and loan Interest
Independent
examination
Other accountancy
fees
Legal and Other Professional
fees
Other|salaries)|||11,321
5,633
193
2,700
0
1,236
281||||11,321
5,633
193
2,700
0
1,236
281|17,412
5,066
307
2,700
320
828
0| ||||||21364|||0|21364|26633| ||LEASES|||||||||| ||At the reporting
date the Church
had
fall due as follows.|the following|minimum||lease payments
under|non-cancellable||operating|leases (for equipment)|which| ||||||||||2021
I|2020
I| ||Expiring
ln less than one year
Expiring
in two to five years||||||||4,080
0|4,080
7,140| ||||||||||~4080 ~II 220|| ||ANALYSIS OF PRIOR YEAR TOTALS||||Unrestricted
Designated||Restricted|||Total| ||||||Ftfrlde|Funcle||Funds||2020| ||||||E|6||||| ||INCOME AND ENDOWMENTS|||||||||| ||Donations
and lenades
Charitable
activities
Other tradlno
activities
Investments||||76,709
1,576
44,602
46|0|160,328
0
0
4,891
~111||237,037
1,576
44,602
4,937
~28822|| ||EXPENDITURE|||||||||| ||Charitable
activities
Other expenditure
Raisins funds||||4,105
161,340
1,185|0
0
0||9,264
456,924
0||13,369
618,264
1,185| ## ##