## **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
- Congregation consistent
**1 |** P a g e
**Brierley Hill Team Ministry**
## **AGM 2022**
## **Monday 11[th] April 2022 at St Michael’s Brierley Hill**
- Keep Fit and Craft Club on a Thursday are well supported
- Breakfast Church once a month; breakfast with a light hearted discussion on the week’s readings
- 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
**2 |** P a g e
**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**
**3 |** P a g e
**Brierley Hill Team Ministry**
## **AGM 2022**
**Monday 11[th] April 2022 at St Michael’s Brierley Hill**
## **Appendix 2**
**4 |** P a g e
## **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**
**6 |** P a g e
**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
**7 |** P a g e
**Brierley Hill Team Ministry**
**Monday 11[th] April 2022 at St Michael’s Brierley Hill**
## **AGM 2022**
## **Appendix 3**
**8 |** P a g e
## **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 anotr*rs*8r Of{tsr9es. R?.$ ivasx)n ol Ukraw* affecbj UK aTrY ts peot4e in a
number of ways. Most rotabty ts o)st ofgas e*ctrwJty 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 fe*Bf $8rvths on Thursdays. thargirg frffjL*ncy Oft1 5eTriC8 dats
have not lptrd 0P18 tt) 95tsblth a'ioutrn., aThY ¢mJfegat¥)n rntlS ar& agaw) rucl As get older.
Our regUr income is th"Il m8in8**d ¢11 by Pansh GM¥J S(kne th0h ofvr colkcbons v*è d¢)wn
Orts brM3ht8f fKJte was that our frTry Tony Whrttaker ga a ¢Jc¥)atK)n of£l0.OCKJ tryW8rd3 ts refurbBhment oftho
ehurch'5 dock faces bvhith ar8 In rwl of r8pair atsj r¢turtrknnent
Totsl Iorne for 81 luThYs m 2022 wa¥ rearty £24.(KK)
At start ofth8 yparknp had W that mpJM b•r*fft frem a want frtyn Heritage Eryla for a nnbar of
mpr0me prqetts that ha w) the plaMr#J sbje bth n tt* eTrJ 8rErley Hdl HvJh Str8•1 furt)Llhrn6rt
nt aad an al b•JdeTr disapporthj.
The DCC dac8 that w& woukl proceed anYY wth scrfne ol projects thal fflI1 aTrY %SE have ha(J t
outsKYa bulk h'9hts p1c*d wrth n6w LED fic*¥JlKJhts aThl SLvn¢ of Iyhts on bakony th8 ntYJiw ¢hamber
ha* been repaired 8ThJ r8lamp8d vthh LED bjbs at a cost 01£6.540. al pa*J ¢yJt of Utvestrttsd hJThY$.
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 vh*Jla %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¢K*n 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