Brierley Hill Team Ministry
AGM 2022
Monday 11[th] April 2022 at St Michael’s Brierley Hill
1. Present: Revd David Hoskin. Val Houghton, , Penny Rushen, Sheelagh Withers, Maggie Titmus, Bob Titmus, John Gray, Paul Latham, Alex Latham, Jenni Houghton, Pam Rock, Maggie Armson, Tracey Skidmore
2. Apologies : Revd Carol, Keith Colley. Christine Knight
3. DH opened in prayer
4. Electoral Roll
Christ Church 62 St John’s 16 St Michael’s 19
Total 97
5. Election of Churchwardens
-
Christ Church Alex Latham Paul Latham
-
St Michael’s John Gray Tracey Skidmore St John’s Maggie Titmus Sheelagh Withers
6. Updates
Christ Church
-
QI Report lists £16k needed for immediate work; £44k in Year 1; £14k in Year2
-
Congregation is increasing in number, with an increasing number of under 40s
-
Cafe Church once a month is very busy
-
Children’s Worship during school holidays well attended by children and adults
-
Open the Book now back in at Quarry Bank Primary
-
Generally there is a struggle for volunteers
St Michael’s
-
Part of Heritage Action Zone
-
Faculty ion place for floodlights
-
Roundels dated 1910; conservators have completed a report at a cost of £800. Need a faculty to clean and revarnish £3,900.
-
Wi-fi; Black Country Radio have agreed that we can piggyback onto their internet which links from Waterfront to the top of the Bell Tower and would give good coverage in church.
-
Ministry is supported by Revd David and Val
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Congregation consistent
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Brierley Hill Team Ministry
AGM 2022
Monday 11[th] April 2022 at St Michael’s Brierley Hill
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Keep Fit and Craft Club on a Thursday are well supported
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Breakfast Church once a month; breakfast with a light hearted discussion on the week’s readings
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Champions Church use the building on a Tuesday night, meals provided for those referred to them
St John’s
-
No fabric issues
-
Some painting needed at West End
-
Lychgate to be looked at as part of QI
-
Lots of activities during the week; 3 C’s going well; Café Church.
-
Sunday congregation struggling for numbers
-
Easter Egg Hunt very successful
Revd David commented on the issue of buildings and fewer grants available. This leaves a dichotomy with Mission and the question for the team being Healthy and Sustainable ton three places.
7. Finance
At the time of the meeting accounts from St John’s and St Michael’s not back from auditors
-
Christ Church – see Appendix 1
-
£7,500 cash at bank
-
Parish Share of £24k paid
-
In year deficit of £3k
-
A legacy of £5k
-
QI will take most of the financial assets
St Michael’s – see Appendix 2
-
PGS has helped with repairs and building works; lightening protection £7k and New Door £4,600
-
Loss of £14k over the year
St John’s
-
£10k in and £10k out over the year
-
Expenditure on new chairs funded by a grant from Fisher Trust
-
Painting to be funded from restricted funds
-
End of year balance of £35k
Utilities
Christ Church =- locked into agreement to June 2024
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Brierley Hill Team Ministry
AGM 2022
Monday 11[th] April 2022 at St Michael’s Brierley Hill
St John’s – Locked into agreement to June 2023
St Michael’s locked into agreement to June 2022. Champions Church project has affected the costs with a 50% increase. 2020 = £1090 compared to 2021 = £3,900. Solae Panels could be considered.
PL talked about ground source heat pumps.
8. Election of PCC
Ex officio Revd David; Revd Carol; Keith Colley, Val Houghton, Tracey Skidmore Churchwardens
PSO Penny Rushen
Deanery Synod Maggie Armson; Jenni Houghton; Pam Rock
From DCCs John Gray; Bob Titmus; Christine Knight;
9. Safeguarding – Penny Rushen – see Appendix 3
The meeting continued as a PCC Meeting
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Brierley Hill Team Ministry
AGM 2022
Monday 11[th] April 2022 at St Michael’s Brierley Hill
Appendix 2
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Brierley Hill Team Ministry
AGM 2022
Monday 11[th] April 2022 at St Michael’s Brierley Hill
| Appendix 1 Christ ChurchQuarry Bank | Appendix 1 Christ ChurchQuarry Bank | Appendix 1 Christ ChurchQuarry Bank | Appendix 1 Christ ChurchQuarry Bank | Appendix 1 Christ ChurchQuarry Bank | Appendix 1 Christ ChurchQuarry Bank |
|---|---|---|---|---|---|
| 1 | FINANCE REPORT | to 31st December | |||
| 2 | |||||
| 3 | Cash@Bank | 7,640 | |||
| 4 | |||||
| 5 | Total Income | 2021 | 2020 | ||
| 6 | Jan-date | 34,818 | 40,404 | ||
| 7 | |||||
| 8 | Expenditure | ||||
| 9 | Jan-date | 38,200 | 41, 719 | ||
| 10 | |||||
| 11 | |||||
| 12 | Parish Sharepd | 24,000 | 21,107 | ||
| 13 | of2021 share aid(2,000 | of which was 2020 share) | |||
| 14 | Restricted / Designated | Current | |||
| 15 | Building | 2,617 | |||
| 16 | BFTF | 6,727 | |||
| 17 | Children's Work | 647 | |||
| 18 | TOTAL FUNDS | 10,772 | |||
| 19 | |||||
| 20 | Expenditure (highlights) | 2020 | |||
| 22 | Parish Share & Clergy Expenses & Organist | 25,383 | f 22,595 |
||
| 23 | Utlites(inc bin collecton) | 2,407 | 2,298 | ||
| 24 | Insurance | 2,643 | 2,492 | ||
| 25 | Copying / Stationery | 2,378 | 2,411 | ||
| 26 | CMS Peru & Foodbank & Baptism Charities | 2,488 | |||
| 27 | Baptism Resources (certificates, bibles, candles) | 401 | |||
| 28 | |||||
| 29 | Income (highlights) | ||||
| 30 | Service Collections (inc baptisms) | 5,125 | 3,421 | ||
| 31 | PGS/SO/CR & other unrestricted "collection " | 14,550 | 15,952 | ||
| 32 | Gift Aid / GASDS reclaims | 4,864 | 4, 769 | ||
| 33 | Investment Income | 1,186 | 1,480 | ||
| 34 | Fundraising | 1,816 | 658 | ||
| 35 | Statutory Fees | 1,992 | 2,385 | ||
| 36 | Other Donatons / Miscellaneous Income | 3,244 | f 6,364 |
||
| **5 | ** ~~37~~ |
P age Legacy |
~~5,000~~ | ||
| 38 | Est Value of Investment (liable to go up/down) | 42,235 | 45,240 |
Brierley Hill Team Ministry
AGM 2022
Monday 11[th] April 2022 at St Michael’s Brierley Hill
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Brierley Hill Team Ministry
AGM 2022
Monday 11[th] April 2022 at St Michael’s Brierley Hill
Appendix 2
St Michael’s – Financial Review for the year ended 31st December 2021
2021 marked the second full year of the Covid 19 pandemic. St Michael’s could not hold services until March and then only with limited numbers attending and strict social distancing and hygiene precautions. Thursday services, the Keep Fit Group and Craft Class could not start until later in the year. We were, however, able to hold a Remembrance Service, a Heritage Open Day, a Christingle Service and the Brierley Hill Choral Society were able to hold their concert.
As in 2020, against this background, our income although reduced gas been largely maintained by the Parish Giving Scheme. We are most grateful for all those who continued to support during this difficult time.
As we were permitted to hold weddings and funerals with reduced numbers, our income from wedding and funeral fees was somewhat higher than 2020.
Although many businesses were severely affected by lockdown rules and staff illnesses, we were still able to complete a number of improvements to the fabric of the church. The lightening protection system was extended to cover the nave and chancel of the building to comply with the current standard for such protection, at a cost of £7,028. Both of the doors to the north-western and south-western stairwells were in a very poor condition and were replaced at a cost of £4, 627.
All of the above expenditure was made from unrestricted funds, but we were able to reclaim the VAT on all of them (£2,336 in total)m from the Listed Places of Worship Grant Scheme.
We also received a grant from the Fisher Trust of £2,247 towards the cost of the new bell ropes (2020 expenditure.)
Our Parish Share of £6,400 for 2021 was paid in full with half from unrestricted funds and half from endowment funds.
The total income from all funds in 2021 was £14,322 and the total expenditure was £29,044 leaving a net deficit of £14, 722 before any investment gains.
However, at the end of 2020 we invested £100,000 into CCLA Global Equity Funds. At the end of 2021 the value of these funds had increased to £119.099 leading to an overall net increase in all finds of £$,370.
Bob Titmus
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Brierley Hill Team Ministry
Monday 11[th] April 2022 at St Michael’s Brierley Hill
AGM 2022
Appendix 3
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Report of the Trustees and
Unaudited Financial Statements For The Year Ended 31 December 2022 for DISTRICT CHURCH COUNCIL OF CHRIST CHURCH
QUARRY BANK
M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH
QUARRY BANK
Contents of the Financial Statements For The Year Ended 31 December 2022
| Page | |
|---|---|
| Independent Examiner's Report | 1 |
| Statement of Financial Activities | 2 |
| Balance Sheet | 3 |
| Notes to the Financial Statements | 4 to 8 |
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK
We report on the accounts for the year ended 31 December 2022 set out on pages two to seven.
Respective responsibilities of Trustees and Examiner
The members of the DCC are responsible for the preparation of the accounts. The members of the DCC consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
-
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My 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 DCC 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 you as members of the DCC 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 examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material aspect, the requirements
-
to keep accounting records in accordance with Section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting Requirements of the 2011 Act have not been met, or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
M. J. Grainger & Co.
196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
Date: ………………………………………
Page 1
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH
QUARRY BANK
Statement of Financial Activities
for the Year Ended 31 December 2022
| Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Activities for generating funds 2 Investment income 3 Incoming resources from church activities PCC Fees Magazine Advertising Fees Other incoming resources Heating contributions Other incoming sources Total incoming resources RESOURCES EXPENDED Costs of generating funds Fundraising trading: Cost of goods sold and other costs 4 Charitable activities Parish share Governance costs Other resources expended Total resources expended NET INCOMING/ (OUTGOING) RESOURCES BFEORE TRANSFERS Gross transfers between funds 11 Net Incoming/ (Outgoing) resources before Other recognised gains & losses Adjustment Other recognised gains & losses Gains/losses on investment assets Net Movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 22,919 4,089 1,051 4,477 1,174 8 33,718 776 14,000 480 13,314 28,570 5,148 5,148 (5,758) (610) 39,237 38,627 |
Restricted funds £ 2,747 319 270 3,336 3,265 3,265 71 71 71 10,772 10,843 |
2022 Total funds £ 25,666 4,408 1,051 4,477 1,174 278 37,054 776 14,000 480 16,579 31,835 5,219 5,219 (5,758) (539) 50,009 49,470 |
2021 Total funds £ 28,176 2,092 1,187 1,992 196 1,175 34,818 24,000 480 13,720 38,200 (3,382) - (3,382) (2,916) (6,298) 56,307 50,009 |
|---|---|---|---|---|
The notes form part of these financial statements Page 2
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK
Balance Sheet
As at 31 December 2022
| Notes FIXED ASSETS Tangible assets 7 CURRENT ASSETS Debtors 8 Investments 9 Cash at bank and in hand CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted funds £ 240 25,724 12,766 38,730 103 38,627 38,627 38,627 |
Restricted funds £ 10,843 10,843 10,843 10,843 10,843 |
2022 Total funds £ 240 36,567 12,766 49,573 103 49,470 49,470 49,470 38,627 10,843 49,470 |
2021 Total funds £ 42,325 7,684 50,009 50,009 50,009 50,009 39,237 10,772 50,009 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees on …………………………………….. and were signed on its behalf by:
………………………………………………………………………
…………………………………………………………………………
Trustee
Trustee
The notes form part of these financial statements Page 3
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK
Notes to the Financial Statements
for the Year Ended 31 December 2022
1 ACCOUNTING POLICIES
Accounting convention
T he FCC is a public benefit entity within the meaning of FRS102.
The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individuals accounts of PCCs, and with the Regulations' 'true and fair view'' provisions, it is also the first year that they have been prepared under FRS102 (2016)
as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
ASSETS
Investments
Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC's best estimate of market value.
Short Term Deposits
These are the cash held on deposit either with CCLA or at the bank.
Incoming Resources
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the payment is due. Grants and legacies are accounted for when the DCC receives the amounts due. Dividends, interest and all other income are recognised when received.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Any parish share unpaid at the year end is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor on the Balance Sheet.
Taxation
The Church is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use for spending on a future
project and which are therefore not included in its ''free reserves'' as disclosed in the trustees' report.
Restricted funds
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
Endowment Funds
These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or benefit derived from the capital may be restricted or unrestricted.
Full details of all their restrictions are shown in the notes to the accounts.
Page 4
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH
QUARRY BANK
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
| 2 ACTIVITIES FOR GENERATING FUNDS Fundraising events Magazine receipts Traidcraft income 3 INVESTMENT INCOME Deposit account interest Current asset investment income 4 FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS Magazine production Traidcraft purchases Cost of fundraising |
2022 £ 4,238 170 4,408 1,051 - - 776 776 |
2021 £ 1,817 275 2,092 1,187 - - |
|---|---|---|
5 TRUSTEES REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.
Trustees' expenses
There were no trustees' expenses for the year ended 31 December 2022 nor for the year ended 31 December 2021.
| 6 STAFF COSTS Organist fees 7 TANGIBLE FIXED ASSETS COST |
2022 £ 840 |
2021 £ 840 Equipment £ |
|---|---|---|
At 1 January 2019 and 31 December 2019.
DEPRECIATION
At 1 January 2019 Charge for year At 31 December 2019
NET BOOK VALUE
At 31 December 2019 At 31 December 2018
Page 5
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
| 8 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 9 CURRENT ASSET INVESTMENTS Listed investments 10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 11 MOVEMENT IN FUNDS At 1.1.22 £ Unrestricted funds General fund 39,237 Restricted funds Building Fund (Church Maintenance) 2617 Building for the future Fund 6,728 Children's work 647 Traidcraft 89 Flower Guild 318 Choir 85 Lunch Club 70 Café Church 156 Sundry 62 Charities 10,772 TOTAL FUNDS 50,009 |
Net movement Transfers in funds between funds £ £ 5,148 560 (954) (215) (126) 270 (18) 554 71 5,219 |
2022 £ 240 2022 £ 36,567 2022 £ 103 Gains and losses £ (5,758) (5,758) |
2021 £ 2021 £ 42,325 2021 £ At 31.12.22 £ 38,627 3,177 5,774 432 89 192 355 70 138 62 554 10,843 49,470 |
|---|---|---|---|
Page 6
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH
QUARRY BANK
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
11 MOVEMENT IN FUNDS (cont'd)
| Net movement in funds, included in the above are as follows: Unrestricted funds Restricted funds Building Fund Building for the future Fund Lunch Club Children's work Choir Church Maintenance Café Church Flower Guild Traidcraft Sundry Charities TOTAL FUNDS 12 RESOURCES USED |
Incoming Resources £ 33,718 1,462 600 270 1,004 3,336 37,054 |
Resources expended £ 28,570 902 954 815 18 126 450 3,265 31,835 |
Gains and losses £ 5,758 5,758 |
Movement in funds £ 5,148 560 (954) (215) 270 (18) (126) 554 71 5,219 |
|---|---|---|---|---|
Grants
Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the DCC.
Activities directly relating to the work of the Church
The diocesan quota or parish share is accounted for when payable. Any quota unpaid at 31st December, but intending to be paid by 22nd February 2023, is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.
Page 7
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
| INCOMING RESOURCES Voluntary income Gifts Donations Gift aid Legacies Grants Activities for generating funds Fundraising events Investment income Current asset investment income Incoming resources from charitable activities Magazine Sales PCC fees Heating contributions Other incoming sources Total incoming resources RESOURCES EXPENDED Costs of generating voluntary income Fundraising trading: cost of goods sold and other costs Cost of refreshments Charitable activities Organist salary Clergy expenses Missionary & charitable giving Diocesan parish share Other ministry costs Church running expenses Upkeep of services Printing & Stationery Training, mission & deanery Church maintenance Miscellaneous Governance costs Accountancy Total resources expended Net income/expenditure |
2022 £ 6,571 771 17,224 500 600 25,666 4,408 1,051 4,477 1,174 278 5,929 37,054 776 840 577 1,651 14,000 1,209 8,091 594 2,436 150 77 954 30,579 480 31,835 5,219 |
2021 £ 4,246 1,943 21,487 500 28,176 2,092 1,187 1,992 196 1,175 3,363 34,818 840 544 2,489 24,000 842 5,445 241 2,379 24 916 37,720 480 38,200 (3,382) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 8
Unaudited Financlal Ststernents For The Year Ended 31 December 2022 ST MICHAEL'S CHURCH. BRIERLEY HILL M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
St hl¢ha•f$- Flmnelal Review for th oar 1 D•rnts+r 21)22 2022 was anotrrs8r Of{tsr9es. R?.$ ivasx)n ol Ukraw affecbj UK aTrY ts peot4e in a number of ways. Most rotabty ts o)st ofgas ectrwJty wKrèawJ SL)51antslly for all In St MKhael's case, the gas arwj e¢tr cottsads knEre r8rw>tJat8d In at svJnrftsJty irtrèasad terrn$. AL80, gNèn ts stock mark&t tlU1Ke, has IsIments th8 CBF of EroLiTrJ GkO81 Equty Ir¥J)m• Fund fell by approyimatety 12% o%r the yE8r frcffl £119,099 to £105.362 i¢w8rds the eThJ oftt yearthere re feBf $8rvths on Thursdays. thargirg frffjLncy Oft1 5eTriC8 dats have not lptrd 0P18 tt) 95tsblth a'ioutrn., aThY ¢mJfegat¥)n rntlS ar& agaw) rucl As get older. Our regUr income is th"Il m8in8d ¢11 by Pansh GM¥J S(kne th0h ofvr colkcbons vè d¢)wn Orts brM3ht8f fKJte was that our frTry Tony Whrttaker ga a ¢Jc¥)atK)n of£l0.OCKJ tryW8rd3 ts refurbBhment oftho ehurch'5 dock faces bvhith ar8 In rwl of r8pair atsj r¢turtrknnent Totsl Iorne for 81 luThYs m 2022 wa¥ rearty £24.(KK) At start ofth8 yparknp had W that mpJM b•rfft frem a want frtyn Heritage Eryla for a nnbar of mpr0me prqetts that ha w) the plaMr#J sbje bth n tt eTrJ 8rErley Hdl HvJh Str8•1 furt)Llhrn6rt nt aad an al b•JdeTr disapporthj. The DCC dac8 that w& woukl proceed anYY wth scrfne ol projects thal fflI1 aTrY %SE have ha(J t outsKYa bulk h'9hts p1cd wrth n6w LED fic¥JlKJhts aThl SLvn¢ of Iyhts on bakony th8 ntYJiw ¢hamber ha been repaired 8ThJ r8lamp8d vthh LED bjbs at a cost 01£6.540. al paJ ¢yJt of Utvestrttsd hJThY$. At the stsrt ol %ar we alk)caied a Partsh Sharg of£8.W). paKI T.tOwardS th8 èr¥J of the ar rt became cbar that tr Team as a vhJla %UkI Tr)t bg abkn to ftJThJ the remainw shar albxatDn. Sl Klrhael's DCC was 8sk&J rf pay the S)rt[all aTrJ agreed that on a"¢)re-off' b8sN b%r)ukJ do thi$ , We papj an add"on81 £4.485 to pay off remaw)Y¥J ttstsl mtry Share Tt)tsl ExpeTrJrture from all fvrbJ$ w•¥ It ovar £33,C(K), "r¢j us wth a Nèt EyThJrtur¢ fgwe £9.8ts) In addthn to thL¥ trwe was a Net RedLK¢Kn in t v8k* ol our u)WSbn•nts. relerred to abow of £13,736. Bob Tth
ST MICHAEL'S CHURCH, BRIERLEY HILL Contents of the Financial Ststements For The Year Ended 31 December 2022 Page Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 4t07
Independent ExaminePs Report to the Trustees of ST MICHAEL'S CHURCH. BRIERLEY HILL We report on the accounts forthe year ended 31 Detember 2022 set out on pages two to seven. Respective responsibilities of Trustee5 ?nd Examiner The members of the DCC are responsible for the preparation of the accounts. The members of the DCC consider that an audit is not required for this year lunder Section 144121 of the Charities Act 2011 (the 2011 act) and that an independent examination is needed. It is my responsibility to.. - examine the accounts under Section 145 of the 2011 Act: to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 14515llbl of the 2011 Actl,. and to State whether particular matters have come to my attention. Basls of the Independent exarnlnerfs report My examination was carried out in accordance with the general Dirertions 8Nen by the Charity Commission. An examination includes a review of the attounting records kept by the DCC and a compèrison of the accounts presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as member5 Of the DCC concerning any such matters. The procedures undertaken do not provide all the evidence ihat would be required in an audlt 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 examlner's st*ement In connection with my examination, mo matter has come to my attention.. 111 which gives me reasonable cause to believe that, in any material aspect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act,. and to piepare accounts which accord with the accounting records and comply with the accountin8 Requirements of the 2011 Act have not been met, or 121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP Date.. Page I
ST MICHAEL'S CHURCH, BRIERLEY HILL Statement of Financial Activities for the Year Ended 31 December 2022 2022 Total funds 2021 Total funds UnrestrKted Re5trKted Endowme funds lunds funds INCOMING RESOURCES Note5 Incomlng resources from Kenerated funds Voluntary income Activities for generatin8 funds Investment income 4,355 618 1.336 10,663 901 956 15,018 1,519 4,621 9,013 ioi 2.393 2.329 Incomlng resources from charitable artlvities Fees for Weddin85 & Funerals Church Hall and Room Letting PCC Fees 1,408 1,349 1,408 1,349 1,462 1,353 Total Incomlng resources 9.066 12,520 2,329 23,915 14,322 RESOURCES EXPENDED Costs ol generatln8 funds Costs of generatin8 voluntary income Fundraising trading.. cost of 8oods sold and other costs Charltable actlvltles Church Activities 29,476 1,544 2,200 33,220 480 28,564 480 Governance costs Total resources expended 29,956 1,544 2200 33,700 29,044 INCOMINGI IOUTGOINGI RESOURCES BFEORE TRANSFERS Gross transfers between funds 120,8901 10.976 129 19,7851 114,7221 Net IncomlnglloutÉolngl Resources before other recogn15ed galns and lo Adjustment 120.8901 10.976 129 19.7851 114,7221 161 Oth¢r reco8n15ed galnsllosses Gains/105ses on investmeni assets {13,7361 113,7361 19,098 Nèt movement In funds {34,626} 10,976 129 123.5211 4,370 RECONCILIATION OF FUNDS Total funds brought forward 241,565 63,477 2,215 307,257 302,887 TOTAL FUNDS CARRIED FORWARD 206,939 74,453 2,344 283,736 307,257 The Trjtes form part of these finarKlI $ratents Page 2
ST MICHAEL'S CHURCH. BRIERLEY HILL Balance Sheet As at 31 December 2022 2022 Total funds 2021 Total funds Unrestricted RestrKted EndowmeTht funds funds funds CURRENT AS5Er )tes Debtors 136 105,362 107,712 136 105,362 184,509 389 119,098 189,684 Investments Cash at bank and in hand 74,453 2.344 213.210 74.453 2.344 290.007 309,171 CREDITORS Amounts falllng duè wlthln one year 6.271 6,271 1,914 NET CURRENT ASSErs 206,939 74.453 2.344 283,736 307,257 TOTAL ASSETS LESS CURRENT LIABIUTIES 206,939 74.453 2.344 283,736 307,257 FUNDS Vnrestricted funds Restricted funds Endowment funds 206,939 74,453 2,344 241,565 63,477 2,215 TOTAL FUNDS 283.736 307,257 The nnancial statements were approved by the District Chur¢h Counol on.....................-._..-.............. and were signe(l on Its behalf by.. The notes form part of these finala1 statemer Page 3
sr MICHAEL'S CHURCH, BRIERLEY HILL Notes to the Financial Statements for the Year Ended 31 December 2022 ACCOUNTING POLICIES Accountlng conventlon The FCC is a public benefit entity within the mèaning of FRSIO2. The financial statements have been prepared under ihe Charittes Act 20113nd in accordance with the Church AccountinB Regulation$ 2006 Boverning the individua15 accounts of PCCS, and with the Re8ulation5' 'true arld fair view" provisions, it 15 also the fifSI year that they have been prepared under FRS102120161 as the applicable accountin8 Standards and the 2016 version of the Slaternent of Recommended Practice, AccoLsntln8 and Reporting by Charltles1SORPIFRS10211. ASSErs Investments Invesiments q¢Joted on a recognlsed stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC'S best estimate of market value. Short Term Deposit5 These are the cash held on deposit elther with CCLA or at the bank. Incomln8 Resources Planned 8ivln& collecrions and donations are recognised when reIved. Tax refunds are reco8nised when the payment is due. Grants and legacles are accounted for when the DCC receives the amounts due. Dividends, inte¥est and all other Income are reco8nlsed when received. Resources expended Expenditure is accounted for on an accruals basis and has been classifled under headings that a88re8ate all cost related to the category. Where costs cannot be directly attributed to particular headln8S they have been allocated to activlties on a basis conslstent with the use of resources. Any parish share unpaid at the year end 55 provided for in these account5 as an operational (though not a le8all liability and is shown as a creditor on the Balance Sheet. Taxatlon The Church is exempt from tax on its ¢haritable actiwties. Fund accountlnB Unrestricted funds These represent the remaining income funds of the PCC that are available for spÈndinB on the general purpose5 of the PCC, including amounts designated by the PCC foi fixed a$5ets for its own use for spendin8 on a future project and whlch are therefore not included in its.free reserves" as disclosed in the trustees. report. Restritted funds These are income funds that must be spent on restTlCted purposes and details of the funds held and re5tTictions provided are shown in the notes to the accounts. Endowment Funds These are restricted funds thai must be retained as trust capital either permanently or stsbject to a discretionary power to spend capital as income, and where the usè of any income or benefit derived from the capital may bè restricted or unrestricted. Full deiails of all theii restriuions are shown in the notes to the accounts. Page 4
ST MICHAEL'S CHURCH. BftIERLEY HILL Notes to the Financial Statements for the Year Ended 31 December 2022 AcfiviTIES FOR GENERATING FUNDS 2022 2021 Fundraising events 1.519 ioi INVESTMENT INCOME 2022 2021 Current asset investment income 4,621 2,393 2022 2021 STAFF COSTS Other salaTSes and support DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 oiher debtors 136 389 CURRENT ASSEf INVESTMENTS 2022 2021 Llsted investments 105,362 119,098 The followlng Investments are not shown on the Balance Sheet because only the income recwvable from these Investments can be expended by the PCC. C8F Investment Fund (aer Fundl Market value - I january 2022 Net gain Ilossl on annual revaluation 80,544 19,4401 Market Value- 31 December 2022 71,104 Holding at 310ecember 2022- 3,444 income shares CBF Invèstment Fund IGeneral Fund) Market value- l January 2022 Net gain (Ios51 on annual revaluation 678 1791 Maikw Value- 31 December 2022 599 Holdin8 at 31 December 2022- 29 income shares CBF Fixed Intèrest Fund Iclergy Fund) Market value- I january 2022 Net 8ain Ilossl on annual revaluation Market Value- 31 Decernber 2022 8,507 11,1511 7,356 Holding at 310ecernber 2022- 5,385 intome shares Page 5
ST MICHAEL'S CHURCH. BRIERLEY HILL Notes to the Financial Statements for the Year Ended 31 December 2022 CREDITORS.. AMOUNTS FALUNG OUE WITHIN ONE YEAR 2022 2021 Other creditors 6,271 1,914 6,271 1,914 MOVEMENT IN FUNDS Net movement in funds Gains & L055es Adjustment Al 1.1.22 31.12.22 Uriyestrlcted funds General fund 241,565 120.8901 {13,736) 206,939 Restrlcted funds Church ¢lock face restoration Fabric fund Christmas Tree/Fayre fund Organ fund Craft class Easy exer¢lse ¢las5 Sundry collectlons 10,000 975 10.000 56,365 168 3,904 201 3,815 55,390 168 3,904 11991 200 3.615 63,477 10,976 74,453 Endowmenl funds Endowment fund 2,215 129 2,344 TOTAL FUNDS 307,257 19,7851 113,7361 283,736 Net movernent in funds, Included in the above are as follows.. Incomin8 Resources Rèsources Movement Galns & Adjustment expended In funds Losses Unrestrlcted funds General fund 9,066 29,956 120.89)) 113,7361 Restrltted funds Church clock face restoration Fabric fund iO.CMXJ 975 10,0 975 Christmas Tree/Fayre fund Organ fund Easy exercise class Craft clas5 Sundry collections 901 5C(I 144 i.lc 31X) 144 11991 2C 12.520 1,544 10,976 Endowment funds Endowment fund 2,329 2,2(KJ 129 TOTALFUNDS 23.915 33.700 19,7851 113,7361 Page 6
ST MICHAEL'S CHURCH. BRIERLEY HILL Detailed Statement of Financial Artivities for the Year Ended 31 December 2022 INCOMING RESOURCES 2022 2021 VolLtntary Sncome Gifts 915 10,384 3,219 1,234 486 3,310 Dclnations Giftaid Legacies Grants 500 15,018 3,983 9,013 Actlvltles for generatlng funds Fundrai5in8 events 1,519 ioi Investment Income Current asset Investrnent income 4,621 2,393 Incomln8 resources from ¢harStable actlvltSes Fees fc>r Weddings & Funerals PCC fees Church Hall Lettin8 fees 1,408 1,462 1,349 8,897 1,353 5,309 Total In¢omlng resouros Costs of 8eneratlng voluntary Income Applyln8 for grants and donatlons Christban stewardship 23,915 14,322 Fundralslng tradln8: ¢OSt of goods sold and other costs Cost ol refreshments Charltablè artlvltles Organist salary Other salaries and support Mlsslonary & ¢haritable 8lvlng Diocesan parish share Expense5 01 the incumbent Church running expenses Upkeep of servi¢e5 Printing & Stationery Tralnln& mission & deanery Church maintenance Craft class Easy exercise class 50 24 144 430 13,265 6,400 9,446 382 7,611 295 8,533 300 12,954 200 I,iTr) 650 33,220 28,564 Governance costs Accountancv Total rè50urces expended Net in¢omeIexrtditUre 480 33.700 29,044 19.7851 114,7221 This pa8e does not form part of the statutory financial statements Page 7
Report of the Trustees and
Unaudited Financial Statements For The Year Ended 31 December 2021
for DISTRICT CHURCH COUNCIL OF
ST JOHN’S CHURCH, BROCKMOOR
M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
DISTRICT CHURCH COUNCIL OF
ST JOHN’S CHURCH, BROCKMOOR
Contents of the Financial Statements For The Year Ended 31 December 2022
| Page | |
|---|---|
| Independent Examiner's Report | 1 |
| Statement of Financial Activities | 2 |
| Balance Sheet | 3 |
| Notes to the Financial Statements | 4 to 7 |
| Detailed Statement of Financial Activities | 8 |
Independent Examiner’s Report to the Trustees of DISTRICT CHURCH COUNCIL OF
We report on the accounts for the year ended 31 December 2022 set out on pages two to eight.
Respective responsibilities of trustees and examiner
The members of the DCC are responsible for the preparation of the accounts. The members of the DCC consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act.
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
-
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My 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 DCC 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 you as members of the DCC 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 examiner's statement
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that, in any material aspect, the requirements
-
to keep accounting records in accordance with Section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting Requirements of the 2011 Act have not been met, or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
Date: …………………………………………
Page 1
DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Statement of Financial Activities for the Year Ended 31 December 2022
| Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Activities for generating funds 2 Investment income 3 Incoming resources from charitable activities PCC Wedding and Funeral Fees Church Hall and Room Letting Other incoming resources Total incoming resources RESOURCES EXPENDED Charitable activities Church Activities Cost of Generating Funds Governance costs Total resources expended NET INCOMING/ (OUTGOING) RESOURCES BFEORE TRANSFERS Gross transfers between funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 5,160 526 103 2,453 4,369 817 13,428 13,157 480 13,637 (209) (209) 14,619 14,410 |
Restricted funds £ 4,041 4,041 7,377 7,377 (3,336) (3,336) 15,250 11,914 |
Endowment funds £ 5,000 5,000 |
2022 Total funds £ 9,201 526 103 2,453 4,369 817 17,469 20,534 480 21,014 (3,545) (3,545) 34,869 31,324 |
2021 Total funds £ 7,116 393 102 1,485 1,320 5,840 16,256 26,247 480 26,727 (10,471) (10,471) 45,340 34,869 |
|---|---|---|---|---|---|
The notes form part of these financial statements Page 2
DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR
Balance Sheet
As at 31 December 2022
| Notes CURRENT ASSET Debtors 4 Cash at bank and in hand CREDITORS Amounts falling due within one year 5 NET CURRENT ASSETS/(LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 6 Unrestricted funds Restricted funds Endowment funds TOTAL FUNDS |
Unrestricted funds £ 233 15,974 16,207 1,797 14,410 14,410 |
Restricted funds £ 11,914 11,914 11,914 11,914 |
Endowment funds £ 5,000 5,000 5,000 5,000 |
2022 Total funds £ 233 32,888 33,121 1,797 31,324 31,324 14,410 11,914 5,000 31,324 |
2021 Total funds £ 553 35,724 36,277 1,408 34,869 34,869 14,619 15,250 5,000 34,869 |
|---|---|---|---|---|---|
The financial statements were approved by the Board of Trustees on …………………………………….. and were signed on its behalf by:
…………………………………………………………………………
…………………………………………………………………………
Trustee
Trustee
The notes form part of these financial statements Page 3
DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements
for the Year Ended 31 December 2022
1 ACCOUNTING POLICIES
Accounting convention
T he FCC is a public benefit entity within the meaning of FRS102.
The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individuals accounts of PCCs, and with the Regulations' 'true and fair view'' provisions, it is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
ASSETS
Investments
Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC's best estimate of market value.
Short Term Deposits
These are the cash held on deposit either with CCLA or at the bank.
Incoming Resources
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the payment is due. Grants and legacies are accounted for when the DCC receives the amounts due. Dividends, interest and all other income are recognised when received.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Any parish share unpaid at the year end is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor on the Balance Sheet.
Taxation
The Church is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use for spending on a future project and which are therefore not included in its ''free reserves'' as disclosed in the trustees' report.
Restricted funds
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
Endowment Funds
These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or benefit derived from the capital may be restricted or unrestricted.
Full details of all their restrictions are shown in the notes to the accounts.
Page 4
DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements
for the Year Ended 31 December 2022
2 ACTIVITIES FOR GENERATING FUNDS
| Fundraising events 3 INVESTMENT INCOME Dividends and interest Current asset investment income 4 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 5 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts Other creditors |
2022 £ 526 2022 £ 103 2022 £ 233 2022 £ 1,797 1,797 |
2021 £ 393 2021 £ 102 2021 £ 553 2021 £ 1,408 1,408 |
|---|---|---|
Page 5
DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements for the Year Ended 31 December 2022
6 MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds School Uniforms Messy Church 3 C's Little Badgers Churchyard HLF Project Sound system Fisher Trust Endowment funds Endowment TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds School Uniforms Messy Church 3 C's Little Badgers Churchyard HLF Project Sound system Fisher Trust TOTAL FUNDS |
At 1.1.22 £ 14,619 63 398 3,143 20,304 (8,658) 15,250 5,000 34,869 |
Net movement in funds £ (209) 132 82 610 485 40 (4,685) (3,336) (3,545) Incoming Resources £ 13,428 220 1,091 690 500 40 1,500 4,041 17,469 |
Adjustments £ - - Resources expended £ 13,637 88 1,009 80 15 6,185 7,377 21,014 |
At 31.12.22 £ 14,410 132 145 1,008 485 3,183 15,619 (8,658) 11,914 5,000 31,324 Movement in funds £ (209) 132 82 610 485 40 (4,685) (3,336) (3,545) |
|---|---|---|---|---|
Page 6
DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
7 RESTRICTED FUNDS
These are funds which are restricted to the purposes below:-
Fabric Fund - Provision of funds for the repair and improvement of the Church Building.
8 UNRESTRICTED FUNDS
9 ENDOWMENT FUNDS
An endowment given as a specific bequest for the maintenance of a grave in the churchyard.
10 CURRENT ASSET INVESTMENTS
The following investments are not shown on the Balance Sheet because only the income receivable from these investments can be expended by the DCC.
£
| CBF Investment Fund ( Brockmoor Trust) Market value - 1 January 2022 Net gain (loss) on annual revaluation Market value - 31 December 2022 Holding at 31 December 2022 - 90 income shares CBF Investment Fund ( Brockmoor Trust - Slade) Market value - 1 January 2022 Net gain (loss) on annual revaluation Market value - 31 December 2022 Holding at 31 December 2022 - 68 income shares |
2,105 (247) 1,858 £ 1,590 186 1,776 |
|---|---|
Page 7
DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
| INCOMING RESOURCES Voluntary income Gifts Donations Gift aid Grants Activities for generating funds Fundraising events Investment income Dividends and interest Incoming resources from charitable activities Church Hall or Room Letting fees PCC fees Other incoming resources Total incoming resources RESOURCES EXPENDED Charitable activities Architects, Surveyors and Consulting Fee's Missionary & charitable giving Diocesan parish share Expenses of the incumbent Church running expenses Upkeep of services Church maintenance Cost of fundraising events Support costs Loan to BHMTC Fisher Trust Messy Church, 3 C's, Youth Group, HLF Costs Recharges Churchyard upkeep expenses Governance costs Accountancy Total resources expended Net income/expenditure |
2022 £ 176 944 4,040 4,041 9,201 526 103 4,369 2,453 6,822 817 17,469 1,088 5,500 64 5,306 31 242 926 7,377 20,534 480 21,014 (3,545) |
2021 £ 286 447 5,574 809 7,116 393 102 1,320 1,485 2,805 5,840 16,256 400 4,000 23 5,080 49 209 357 5,000 8,658 961 1,510 26,247 480 26,727 (10,471) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 8
Report of the Trustees and
Unaudited Financial Statements For The Year Ended 31 December 2022 for DISTRICT CHURCH COUNCIL OF CHRIST CHURCH
QUARRY BANK
M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK
We report on the accounts for the year ended 31 December 2022 set out on pages two to seven.
Respective responsibilities of Trustees and Examiner
The members of the DCC are responsible for the preparation of the accounts. The members of the DCC consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
-
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My 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 DCC 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 you as members of the DCC 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 examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material aspect, the requirements
-
to keep accounting records in accordance with Section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting Requirements of the 2011 Act have not been met, or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
M. J. Grainger & Co.
196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
Date: ………………………………………
Page 1
Unaudited Financlal Ststernents For The Year Ended 31 December 2022 ST MICHAEL'S CHURCH. BRIERLEY HILL M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
Independent ExaminePs Report to the Trustees of ST MICHAEL'S CHURCH. BRIERLEY HILL We report on the accounts forthe year ended 31 Detember 2022 set out on pages two to seven. Respective responsibilities of Trustee5 ?nd Examiner The members of the DCC are responsible for the preparation of the accounts. The members of the DCC consider that an audit is not required for this year lunder Section 144121 of the Charities Act 2011 (the 2011 act) and that an independent examination is needed. It is my responsibility to.. - examine the accounts under Section 145 of the 2011 Act: to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 14515llbl of the 2011 Actl,. and to State whether particular matters have come to my attention. Basls of the Independent exarnlnerfs report My examination was carried out in accordance with the general Dirertions 8Nen by the Charity Commission. An examination includes a review of the attounting records kept by the DCC and a compèrison of the accounts presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as member5 Of the DCC concerning any such matters. The procedures undertaken do not provide all the evidence ihat would be required in an audlt 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 examlner's st*ement In connection with my examination, mo matter has come to my attention.. 111 which gives me reasonable cause to believe that, in any material aspect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act,. and to piepare accounts which accord with the accounting records and comply with the accountin8 Requirements of the 2011 Act have not been met, or 121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP Date.. Page I
Report of the Trustees and
Unaudited Financial Statements For The Year Ended 31 December 2021
for DISTRICT CHURCH COUNCIL OF
ST JOHN’S CHURCH, BROCKMOOR
M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
Independent Examiner’s Report to the Trustees of DISTRICT CHURCH COUNCIL OF
We report on the accounts for the year ended 31 December 2022 set out on pages two to eight.
Respective responsibilities of trustees and examiner
The members of the DCC are responsible for the preparation of the accounts. The members of the DCC consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act.
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
-
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My 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 DCC 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 you as members of the DCC 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 examiner's statement
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that, in any material aspect, the requirements
-
to keep accounting records in accordance with Section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting Requirements of the 2011 Act have not been met, or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
Date: …………………………………………
Page 1