## **St Paul’s Church, Cambridge**
## **Annual Parochial Church Report Year End 2022**
## **Purposes**
St. Paul’s Church is a Church of England church in the heart of Cambridge serving local people. It is within the Diocese of Ely. The correspondence address is St Paul’s Church, Hills Road, Cambridge, CB2 1JP. The PCC is a body corporate (PCC Powers Measure 1996, Church Representation Rules 2011) and a registered charity, number 1132965. The Parochial Church Council (PCC) of the Ecclesiastical Parish of St Paul’s was registered with the Charity Commission in November 2009.
This Annual Report by the St Paul’s Parochial Church Council (PCC) summarises some of the key activities of St Paul’s Church from 1 January 2022 to 31 December 2022.
## **Objectives**
We are an inclusive and informal community, who are committed to creating a more just, peaceful and compassionate world. Through our services, our community involvement and our pastoral care, we seek to make connections within ourselves, with other people and with God. Our aim is to support
one another to live authentically as we seek to respond to the love of God, who has already reached out to us in Christ. Our services and activities, including the activities of the St Paul’s Community Centre, are open to everyone, and are conducted in awareness of the Charity Commission’s guidance on public benefit and in relation to charities for the advancement of religion.
## **Structure, Governance and Management**
The method of appointment of PCC members is set out in the Church Representation Rules. At St Paul’s the membership of the PCC consists of the incumbent minister, the churchwardens, treasurer, readers and other clergy (if co-opted) and elected members of the congregation who are on the Electoral Roll. All those who attend our services or who
live in the parish are encouraged to register on the Electoral Roll and vote for PCC members and Churchwardens.
PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent. PCC members are also trustees of the charity. New members of the PCC receive information about their duties as a charity trustee.
## **PCC Membership**
During the course of this year, the PCC very warmly welcomed Reverend Imogen Nay as our Vicar. She was licensed to St Paul’s on 1 September 2022.
For the first 8 months of 2022, the PCC managed the process of an interregnum. The Church extend its deep thanks to Ann Barrett, Chris Rose and Helen Robbins for being the representatives of St Paul’s during the important process of selection of a new Vicar.
The membership of the PCC during 2022 has been: Chair (until 1 September): Ann Barrett Alison Hornsbury Andy Gordon Anthony Bullock Bryony Trill Christina Barry Dan Hulls Elisabeth von Rabenau Frances Harris Helen Dalgleish Helen Robbins Jo Wroe Jonathan Chaplin Julia Evans Liz Diamond Martin Evans Peter Parsons Rob McCorquodale Rodney Hawkins Steph Hoskin
Dan and Martin stepped down from the PCC at the Annual Parochial Church Meeting (APCM) in March 2022, and Ann and Rodney stepped down in September due to ill-health.
Ann Barrett and Julia Evans were Churchwardens until September and, later, Liz Diamond became Churchwarden, and Anthony Bullock and Michael Bloy became Assistant Churchwardens. Our grateful thanks for all their hard work.
There were 145 people on the Electoral Roll during 2022.
## **Vicar’s Report**
I was licensed to St Paul’s on the first of September 2022 and was warmly welcomed by the congregation. The task of appointing a Centre Manager had taken place with my input in July and we were very pleased to welcome Dawn Robinson as the Centre Manager and Parish Administrator on the first of November. In my first few months, I have spent time visiting members of the congregation, taking part in congregational and community activities and getting involved at St Paul’s Primary School. Christmas was an opportunity to meet a wider number of people involved at St Paul’s and to welcome the school for their Christmas service. We had a wonderful community carol service and we held a Crib Service, which saw lots of people dressing up to help tell the story.
Sadly, Dr Simon Brook died shortly after my arrival and his funeral took place at St Paul’s with a large congregation. He is warmly remembered for the significant role he has played over the years at St Paul’s. We also remembered her late Majesty Queen Elizabeth II with a public showing of her funeral service and opportunity to pray and sign a memorial book.
It has been a great asset to the church to have three ordinands on placement with us –Becky Warner, Jess Soanes and Mary Kilikidi, all coming from different training institutions and bringing their unique gifts and perspectives. There has been no time for new initiatives during my first few months at St Paul’s, other than the re-starting of a Youth Group that meet every other week on a Sunday morning, and re-starting Sunday Club which meets every week. Many thanks to all the volunteers who make this possible.
Every Sunday since September we have had a Communion Service and Morning Prayer is said in the church on Monday-Thursday. In addition we have had some special Sunday evening services, as well as an Eco Community Lunch.
## **Activities**
## _**Worship**_
At the beginning of the year we returned, post Covid pandemic restrictions, to worshipping at 10.30am on Sunday morning in our usual format, with most people attending in person. The fabulous AV team of Ian and Andy also enabled those still wishing to attend online to do so with the service streamed online.
We are very grateful to Julia Evans, who led the organisation of the worship services during the interregnum, and to the many preachers, leaders of services, organists/pianists and others who assisted us during this time. We have a number of ordained priests in our congregation or closely associated with the church, lay readers and others who are keen to contribute. The congregation have proved to be very giving and adaptable as we have welcomed different varieties of worship and approaches.
A special thanks to Reverend Tim Boniface and Reverend Tim Harling, who were regular preachers and leaders, and to Helen Robbins who led the music. The Eco and Inclusive Church groups also organised services. Our sincere thanks, as well, to the many volunteers who have undertaken welcoming, set up, putting away chairs, refreshments and the numerous other tasks undertaken by members of the congregation.
In addition, there are a number of other worship services that occur during the week, some of which have been in person or online or both. These include Monday service and supper on Monday evenings, Tuesday Fellowship at 2.00pm, Iona service of healing on alternate Tuesdays, Wednesday morning group meeting at 7.30am, Thursday lunchtime candle lighting, and a Friday lunchtime service based on the Book of Common Prayer. In addition, and the Apprentice group meets on alternate Sunday mornings with the aim of exploring and practising spiritual disciplines, where a book is chosen to guide discussion and generate ‘homework’ for practice between sessions. These groups have faithful attendees and continue to be open to anyone.
## _**Pastoral Care**_
Pastoral care is an important part of our activities. It has been a difficult year for St Paul’s with a number of people dying and others with severe illness. Our prayers are with all those grieving and coping with such matters, and for the many people supporting them. Without a full-time minister, we continue to be very thankful to those people in our congregation who are actively caring for others in our community, including visiting. A special thanks to Ann Barrett, Christina Barry and Julia Evans for their leadership on this.
In addition, St Paul’s has a number of occasions each week where we provide food for those in the community who are homeless or otherwise needing some food and care. These include Thursday and Friday lunch clubs. Those who volunteer to assist in this, including our regular cooks, are greatly appreciated with Jane Gresham leading these teams superbly. We are always looking for more volunteers to help.
## _**St Paul’s Community Centre**_
The St Paul’s Community Centre remains a vital part of the service of St Paul’s to our community. It was a huge impact on it and us with the illness and then death of Jenny Cavallo, who had been a brilliant and innovative Centre Manager. She will be greatly missed. We also appreciate the tireless work for the Centre of Dianne Slack and Ann Barrett.
With the Covid pandemic still affecting bookings, we are fortunate that there remain a good number of bookings using our various spaces. For example, on Mondays we have Pilates Yoga with James and Salsa with Vish, and on Tuesdays, our neighbours, The Cambridge Muslim School, have their weekly
exercise class, followed by Anglia Ruskin University cheerleading and then Tango. On Wednesdays there is Yoga with James, Yoga with Sophie and the Bachata Dominican Dance, followed by Swing Dance, and with Cambridge University Symphony Chorus on a Thursday evening. Salsa with Vish occurs on a Friday and the Mawson Road Community Choir on Sunday afternoons. There are also many occasional and one-off events.
There are other regular community activities held in the Centre, such as Foodbank on Monday and Friday afternoons, Playgroups on Monday mornings, and Botanical Gardens monthly walks on the 1[st] Thursday of each month. We have also hosted exhibitions, such as the Bogside Artists Exhibition, curated by Adrienne Chaplin, a member of our congregation. Other community activities, such as the Ladies Drinks and Men’s Breakfasts, as well as our role with St Paul’s Primary School, occur outside the Centre.
## _**Church Groups**_
There are a number of church groups which operate within the congregation. These include Children, Sunday School and Youth Group on Sunday mornings, and the Eco Group and the Inclusive Church group meeting occasionally. The latter two groups are very active and have a range of members, while being always open to new members. We also have a Mission Group, led by Mandy Farrer. All these groups will provide oral reports at the APCM.
## **Safeguarding**
This important role has been taken on with enthusiasm and careful detailed work by Frances Harris, whose report follows.
Safeguarding policy and procedure can be likened to an umbrella. Just as an umbrella reduces the risk of getting wet, so safeguarding’s purpose is to _reduce the risk_ of harm to all those in our congregational and parish community. Each church has a duty to demonstrate it is following national guidelines and taking steps to keep everyone safe. This becomes all the more relevant in the face of media coverage of abuse.
During 2022, your Parish Safeguarding officers were Ann Barrett (to September) and Frances Harris (from November).
A key aspect of staying safe is that people feel they can speak out if they have any concerns. Rather than tucking away safeguarding into a corner consisting solely of paperwork, I would like to see safety and safeguarding awareness as a regular part of our conversations about how we live and worship together.
What does a Parish Safeguarding Officer (PSO) do? My role includes the following aspects:
- Procedures for raising safeguarding concerns;
- Volunteer role descriptions for our various activities;
- DBS checks where appropriate;
- Risk assessments of our regular and one-off activities;
- Recruitment processes;
- Safeguarding training for church members and volunteers
I make use of an online parish Dashboard tool for tracking our compliance and I continue to systematise our record keeping. DBS checks and safeguarding training have to be refreshed every three years; thanks to those volunteers and PCC members who updated their status during 2022.
The year in numbers:
- Number of incidents reported to the Diocesan safeguarding office: 0
- Number of volunteer DBS applications submitted: 6, plus a further 8 checked using the online update service.
- Number of volunteers completing Basic safeguarding awareness training module online: 7
- Number of volunteers completing Foundation safeguarding awareness training module online: 6
Clergy and lay ministers, and the PSO, also completed additional training modules in safeguarding leadership, domestic abuse awareness and safe recruitment procedures during the year.
Making St Paul’s a safe place and keeping ourselves safe is everyone’s business. As they say on the trains – _See it, Say it, Sorted!_ – So please do talk to me or to the vicar about any safety concerns.
## **Deanery Synod**
We have two representatives to the Cambridge South Deanery Synod, Andy Gordon and Anthony Bullock. This is their report.
The Deanery Synod met three times at different churches. It was good to hear of their local work and to discuss the common interests of the Deanery.
- Eco Church: Various churches are involved in Eco Church accreditation from A Rocha. Just Love, the student Christian organisation, put on an Eco Church Festival at St Andrew’s Street Baptist Church in April.
- Cambridge Churches Homeless Programme (CCHP): Sophie Young reported on the arrangements to provide a winter hostel again for homeless people. This has been successful and relies on many volunteers.
- Housing Development: Major housing development and growth is planned for Cherry Hinton and the surrounding areas. The vicar of St Andrew’s and Nick Moir have been in discussion with the developers from an early stage to ensure there are community spaces and open spaces included. More houses are planned and the local community and St Andrew’s have been involved in objecting to this proposal. Christ the Redeemer in Barnwell has welcomed six modular homes onto their grounds for homeless people.
- Financial: Parishes should commit to paying their share in full if possible. If there are problems in doing this then they should contact the Deanery Treasurer. The Deanery bank account has increased in the last few years as rebates have been received. Previously money was redistributed to parishes and we need to decide how this money should be used in future.
## **Diocesan Synod**
Our representative on the Ely Diocesan Synod is Jonathan Chaplin, whose report follows.
The Synod meets three times per year. Much of its agenda covers typical administrative, financial, governance and HR matters you’d expect to find in a body comparable in scale to a medium-sized business. But it is also forum for sharing information on and discussing important strategic issues facing the diocese, the national Church, the nation and the world. In 2022, these included:
- The state of diocesan finances post-COVID, which are in decent shape; the diocese seems to be well-governed.
- Receiving an Annual Report of Safeguarding and assessing progress towards better practice.
- Deanery development planning, guided by the strategic plan ‘LivingEly 2025’, which seeks to secure sustainable church growth, while recognising the wide diversity of parish circumstances in a diocese consisting mostly of rural areas and small towns. This planning process is complex, but consultative, and has direct implications for parishes like ours. Unlike in some struggling dioceses, there were no plans at the end of the year for any net reductions in the number of stipendiary clergy posts across the diocese.
- Diocesan environmental policies, such as progress towards General Synod’s 2020 decision for a Net Zero 2030 target for the national Church, reports on the work of the Diocesan Environmental Task Group, boiler replacement policies (surprisingly important!), and the aspiration to become an Eco-Diocese, which can only happen if many more parishes become Eco Churches.
- Reports from General Synod on matters such as the Archbishops’ Racial Justice Commission and the Living in Love and Faith process.
- Presidential addresses at each meeting, given by a bishop, covered these and other issues, as well as global challenges such as climate change and Ukraine. All minutes and other documents are available here: www.elydiocese.org/about/governance/diocesan-synod/.
## **Church Buildings**
Our warmest thanks to Peter Adlington, who has tirelessly taken on the many small and large maintenance tasks for our buildings. This is his report.
The high level refurbishment of the tower and parapets which started in July 2022 was substantially complete in December 2022 after a very successful project which came in marginally under Herringbone Restoration's original tender sum. This mostly involved repairs to the brickwork pointing and stonework, both to the top of the tower and to the lower level nave and transept parapets. The roofing to the tower top was also replaced. This work will preserve the main fabric of the St Paul's building for decades to come.
Two non-urgent items emerged whilst carrying out the refurbishment project which will eventually require attention. The first will be replacement of the roofing slates. The current ones are not genuine slate, probably date from the 1960s, and contain a very low risk type of asbestos known as Chrysotile. There is absolutely no need for panic(!), but their removal and disposal during a future re-roofing project will have to be carried out in accordance with the appropriate regulations. It is hard to say when re-roofing will be required, but a guesstimate is in 8-15 years' time. The second
issue was observed by the glazing contractor during the repair of the broken diamond-shaped panes (known as quarries). This is that some of the high level clerestory windows above the nave are starting to sag and may need to be repaired/replaced in 10 years or so.
Down at ground level the building is in generally good shape, and maintenance is carried out as and when required. Contracts are in place for aspects such as electrical testing, fire alarm testing and the locks on the external doors; the gas heating boilers are serviced once a year; and so on.
## **Financial Report**
Peter Parsons has been the Church Treasurer for three years and his knowledge and expertise has been very helpful. This is his report.
Attached to this note is a summary Statement of Financial Activities for the year, a full set of accounts and the Independent Examiner’s Report on these accounts.
Parishioners will note from the summary statement that the Church’s funds have decreased during the year by £80,034. This arises principally (£61,000) due to the contribution made from our general fund to the costs of the building repairs and renovation referred to above and below. The Centre’s activities have broken even and the congregation account makes up the balance of the deficit due mainly to our annual gift day income being diverted to our building restoration fund.
During the year St Paul’s completed necessary repairs and renovation to the stonework on the tower and the roof as referred to in the Building Report. The total cost of this project was £221,798. It is a testament to the superb management of the project by Peter Adlington, bringing the project in on time and under budget, the excellent work of our then bookkeeper Jonathan, who negotiated the maze of complexities of the Listed Places of Worship Grants Scheme and recovered all of the VAT on the project, and Martin Evans who cajoled our wonderfully generous congregation to dig deep into their pockets to enable this project to be done without throwing the Church into the depths of financial despair.
I am, therefore, in a position to say that, whilst our funds have diminished, St Paul’s is still in a sound financial position.
## **Reserves Policy**
The Church of England recommends that a PCC should adopt a formal reserves policy in its accounts and a broad recommendation for most charities is that they have unrestricted funds available to meet three months’ future expenditure. In the light of the financial performance of the Centre in recent years, St Paul’s has always maintained balances well in excess of any normal reserve requirement. Our current unrestricted funds balance continues to support this position. However, it would not be sensible to allow our funds to diminish significantly from the current balance and, therefore, our focus for this coming year needs to be on ensuring the Centre returns a healthy surplus on its activities. This will allow support to the Church account (parish
share to the diocese alone this year will amount to £78,000), to pay the running costs of the building (utility costs will more than double this year), and to support and develop further our community activities.
## STATEMENT OF FINANCIAL ACTIVITIES
|||**Unrestricted Funds**|**Unrestricted Funds**|**Restricted Funds**|**Restricted Funds**|**Total**||**Unrestricted Funds**|**Unrestricted Funds**|**Restricted Funds**|**Restricted Funds**|**Total**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Notes **|**Congregation**|**Centre**|**Congregation**|**Centre**|**Funds**||**Congregation**|**Centre**|**Congregation**|**Centre**|**Funds**|
|||**2022**|**2022**|**2022**|**2022**|**2022**||**2021**|**2021**|**2021**|**2021**|**2021**|
|||**£**|**£**|**£**|**£**|**£**||**£**|**£**|**£**|**£**|**£**|
|**Income from**|||||||||||||
|Donations|2a|72,550|3,121|157,525|834|234,030||106,709|44,782|20,181|-|171,672|
|Charitable activities|2b|644|7,590|6,888|-|15,122||74|6,278|3,650|-|10,002|
|Other activities|2c|-|102,557|-|-|102,557||-|73,831|-|-|73,831|
|Investments|2d|169|35|-|-|204||-|-|-|-|-|
|Other|2e|1,477|550|-|-|2,027||4,400|-|-|-|4,400|
||||||||||||||
|**Total Income**||74,840|113,853|164,413|834|353,940||111,183|124,891|23,831|-|259,905|
||||||||||||||
|**Expenditure on**|||||||||||||
|Raisingfunds|3a|216||-|-|216||-|216|-|-|216|
|Charitable activities|3b|78,717|110,441|243,100|1,500|433,758||91,375|120,390|51,465|-|263,230|
||||||||||||||
|**Total Expenditure**||78,933|110,441|243,100|1,500|433,974||91,375|120,606|51,465|-|263,446|
||||||||||||||
|**Net Income/(Expenditure)**||(4,093)|3,412|(78,687)|(666)|(80,034)||19,808|4,285|(27,634)|-|(3,541)|
||||||||||||||
|**Transfers between funds**|10|(55,000)|(550)|55,364|186|-||(4,501)|4,450|6,120|(6,069)|-|
||||||||||||||
|**Net movement in funds**||(59,093)|2,862|(23,323)|(480)|(80,034)||15,307|8,735|(21,514)|(6,069)|(3,541)|
||||||||||||||
|**Balances at 1 January**||170,438|22,767|28,799|6,661|228,665||155,131|14,032|50,313|12,730|232,206|
||||||||||||||
|**Balances at 31 December**||111,345|25,629|5,476|6,181|148,631||170,438|22,767|28,799|6,661|228,665|
All amounts relate to continuing activities. There were no recognised gains or losses other than those included above.
BALANCE SHEET
Total Funds
2022
| Total Funds
2021
Notes
Fixed Assets
Ta ngible Fixed Assets
8.935
9,270
Current Assets
Debtors
Cash at bank & in hand
24,881
158,074
182.955
18,630
223,557
242, 187
Creditors: amounts falling due
within one year
143,2591
122,7921
Net Current Assets
139.696
219,395
Total Net Assets
148,631
22&665
Parish Funds
General Reserve
Designated Funds
Total Unrestricted Funds
Restricted Funds
io
io
20.968
116,006
136.974
11.657
78,341
114,864
193,205
35,460
io
Total Funds
148,631
228,665
## **NOTES TO THE FINANCIAL ACCOUNTS**
## NOTE 1. ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the financial statements are as follows.
## **Basis of Accounting**
The financial statements have been prepared under the Charities Act 2011, Church Accounting Regulations 2016 and in accordance with the October 2019 second edition of the Charities Statement of Recommended Practice (the Charities SORP) and Financial Reporting Standard 102 (FRS 102) effective from 1 January 2019. The financial statements are drawn on the historical cost basis of accounting with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to the accounts.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of the church groups that owe affiliation to another body or those that are informal gatherings of church members. The PCC meets the definition of a public benefit entity under FRS 102.
## **Going Concern**
There are no material uncertainties about the charity’s ability to continue and accordingly accounts have been drawn up on a going concern basis.
## **Financial Instruments**
The PCC has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction values and subsequently measured at their settlement values.
## **Income**
Donations are included gross in the SOFA when the Charity is entitled to the income and has actually received the cash into its bank account and the value is thus measured reliably. Donations are treated as unrestricted unless specifically restricted by the donor. Income from grants is recognised gross when notification of approval is received and treated as unrestricted unless specifically restricted by the donor.
## **Expenditure**
Expenditure is accrued as soon as a liability is considered probable and the amount of the obligation can be measured reliably. As the PCC is not registered for VAT, expenditure includes VAT where appropriate.
## **Tangible Fixed Assets**
Consecrated and benefice property is not included in the accounts in accordance with S10 (2) (a) of the Charities Act 2011. This includes Church Silverware and historic furnishing. No value is placed on movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal and are considered inalienable property.
Other fixtures and fittings: furniture and equipment costing more than £1,000, used within the church premises is depreciated on a straight-line basis over the estimated useful life of 10 years. Individual items costing less than £1,000 are written off when acquired.
## **Funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the objects of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds are subject to restrictions on their spending, imposed by the donor.
Parochial Church Council of the Ecclesiastical Parish of St Paul, Cambridge Financial Statements for the year ended 31 December 2022
15
## NOTE 2. INCOME
NOTE 3. EXPENDITURE
Unr8strict8d Funds
Congregation
Centre
Restricted Fund5
| Total
Congregation
Centrel Funds
Unr8strict8d Funds
Congregation
Centre
Restricted Fund5
Congregation
Centre
2021
2021
Total
Funds
2021
2022
2022 I"
2022
r 2022
2022
2021
2021
3a Raising Funds
Just gimng fees & publcity
216
216
216
216
216
216
216
216
3b Charitable Activitie5
Church Activiiies
Missi7 gimng & donations
Parish Share
staff c05t5
Clergy Expenses
Parish weekend
PrcrMrne
356
12,671
13,027
72,619
53,504
353
8.851
71,517
6,162
2.843
14.787
23,638
71,517
78,982
4,734
72.619
3,890
353
49,785
14711
3(K)
51,287
426
21,533
1.465
7.096
364
7,096
2,849
1,285
1.2(X)
2,000
10,014
12,014
Church expenses
Building maintenance
Cleaning and Caretaking
Insurance
orficeladministrakn'c
Bank charges
Chiklren's acb"*its"e5
Upkeep of serlice
Equipment
Oher Centre running ¢t5
Depreciat'c
Church utility bills
Hospit21ity
11.511
15,069
5,256
8.126
126
11,511
15,069
5,958
8,431
280
14,024
12,101
5,116
9,095
90
80
14,104
12,101
5,116
9,949
331
702
305
854
154
192
49
55
635
690
23
23
1.290
1,290
933
933
11,0041
1,651
12,508
4.932
11,0041
1,651
12,508
4,932
3,645
7,088
9,421
5,587
3,645
7,088
9,421
5,587
Major Capital Cosis
Maor repairs to Chur¢h
221,798
221,798
3,537
3,537
PCC Governance Costs
1.196
110.441
1,196
433,758
510
510
78.717
243,100
1,5CM)
91.375
120,390
51.465
263,230
Total
78.933
110,441
243,100
1.5(K)
433,974
91,375
120,606
51.465
263,446
Parochial Church Council of the Ecclesiastical Parish of St Paul, Cambridge Financial Statements for the year ended 31 December 2022
17
## NOTE 4. STAFF COSTS & REMUNERATION OF KEY MANAGEMENT PERSONNEL
||2022
2021|
|---|---|
|||
|||
|Wages & Salaries|52,913
77,882|
|Employer's Pension Contribution|591
1,100|
||**53,504**
**78,982**|
The PCC consider its key management personnel comprise the Centre Manager and Trustees.
The average number of employees was 1.7 in 2022 and 2.1 in 2021. This number does not include Trustees who are not allowed to receive remuneration for their duties. No employee received benefits from employment (excluding employer pension contributions) of more than £60,000.
## NOTE 5. TANGIBLE FIXED ASSETS
|Costs
As at 1 January
Additions for year
Write off
As at 31 December
Depreciation
As at 1 January
Charge for year
write off
As at 31 December
Net Book Value As at 31 December 2021
As at 31 December 2022|2022
2021
£
£
60,001
61,133
1,316
2,626
-
(3,758)
**61,317**
**60,001**
Fixtures & Fittings|
|---|---|
||50,731
47,102
1,651
7,088
-
(3,458)
**52,382**
**50,731**|
||**9,270**
**8,935**|
## NOTE 6. DEBTORS
## NOTE 7. CASH and CASH EQUIVALENTS
Cash at Bank and in hand consisted entirely of no-notice bank deposits at the banks listed in Note 15.
## NOTE 8. CREDITORS – Amounts falling due within one year
Deferred income of £2,128 is included in Accruals and Sundry Creditors. This relates to room-letting deposits received in 2022 which are either to be recognised as sales income or refunded in 2023. Letting Deposits of £9,345 were brought forward from the previous reporting period and recognised as sales in 2022.
## NOTE 9. ANALYSIS OF NET ASSETS BETWEEN FUNDS
|||**Tangible**
**Fixed**
**Assets**|**Debtors**|**Cash at**
**Bank**|**Creditors**
**within year**|**2022**
**Total**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted Funds**|||||||
|General Congregation||-|5,766|(688)|(803)|4,275|
|General Centre||8,935|6,350|10,585|(9,177)|16,693|
|**Designated Funds**|||||||
|Legacies||-|-|86,515|-|86,515|
|Ministry||-|-|2,739|-|2,739|
|ElectricityFeed in Tariff||-|400|17,417|-|17,817|
|Fixed assets||-|-|8,935|-|8,935|
|||8,935|12,516|125,503|(9,980)|136,974|
|**Restricted Funds**|||||||
|Arts Festival||-|-|-|-|-|
|Child Empowerment - Uganda||-|114|266|-|380|
|Divine Hope Foundation||-|38|84|-|121|
|Mission||-|263|(85)|-|178|
|Organ||-|23|4,813|-|4,835|
|Parish weekend||-|2,168|(1,604)|-|564|
|Refurbishment||-|9,615|12,578|(33,279)|(11,086)|
|Intern||-|75|5,315|-|5,390|
|Vicar's Discretionary||-|70|1,524|-|1,594|
|Duke of Edinburgh Awards||-|-|3,255|-|3,255|
|Co-opCommunityFund||-|-|-|-|-|
|Church Schools Cambridge||-|-|-|-|-|
|ClergySupport||-|-|3,500|-|3,500|
|St. Pauls Award||-|-|2,926|-|2,926|
|CCF||-|-|-|-|-|
|Cambridge CityCouncil||-|-|-|-|-|
|||-|12,365|32,571|(33,279)|11,657|
||||||||
|**Total**||8,935|24,881|158,074|(43,259)|148,631|
||||||||
NOTE 10. FUNDS
Balance at
Balance at
l January
2022
opening
Incoming
adjustment Resource5
Resources
31 Decernber
_Expended Write off Tran5fer5
2022
Unrestrlcted Funds
General Congregation
Gener31 Centre
64.845
13,496
78,341
73.363
113.853
187.216
178.9331
1110,4411
1189,3741
155.0001
12151
155.2151
4,275
16,693
20.968
Desl£nated Funds
Legacies
Ministry
Elertricity Feed in Tariff
Fixed assets
86.515
2.739
86,515
2,739
16.340
9,270
1.477
17,817
8,935
13351
13351
114,864
1,477
116,006
Restrlcted Fund$
Arts Festival
13641
12,5001
11,60011
18,1001
364
Child Empowerrnent Uganda
Divine Hope Foundation
Mission
373
1.157
338
1.350
1.250
2,400
380
133
121
1,468
4.310
772
4,410
525
178
Organ
Parish weekend
4,835
564
6.888
149.363
17.0961
1217,7021
Refurbishment
7,293
50.000
111,0861
5,390
1,594
Intern
4,640
750
Vicar's Discretionary
Duke of Edinburgh Awards
Co-op Community Fund
Church Schools Cambridge
Clergy Support
st. P3uls Award
862
732
3.2 55
5.103
385
3,255
15,1031
16351
250
3,5001
2.926
480
3,500
2,926
CCF
16661
1.500
186
CambiidBe City Council
11.5001
1244,6001
35,460
165,247
55.550
11,657
TOTAL RESERVES
228,665
353,940 1433.9741
148,631
**DESIGNATED FUNDS**
**LEGACY:** Legacy donations are designated by the PCC for a purpose yet undecided.
**MINISTRY:** These funds have been designated to support specific projects by Church members at the discretion of the Clergy and Churchwardens. Payments are subject to matching fundraising by the recipient.
**ELECTRICITY FIT:** This fund matches income for the Church’s Solar electricity feed-in-tariff to expenditure on energy-saving building work.
**FIXED ASSETS:** This designated fund is set to match the carrying value of fixed assets. In 2022, £335 was transferred to the Centre unrestricted fund.
## **RESTRICTED FUNDS**
**ARTS FESTIVAL:** This fund supports arts events at the Church. In 2022, £364 was transferred from unrestricted Centre to the Arts Festival restricted fund.
**CHILD EMPOWERMENT UGANDA (CHEM U):** Through donations to the Kate Farrer foundation, this fund supports a small charity educating and supporting orphans in Uganda. In the current accounting period, a transfer of £1,350 from the Mission restricted fund was made to support CHEM U.
**DIVINE HOPE:** Through donations to the Kate Farrer foundation, this fund supports a small charity supporting health clinics and education in Uganda. In the current accounting period, a transfer of £1,250 from the Mission restricted fund was made to support Divine Hope.
**MISSION:** This fund holds donations for use by the St Paul’s Mission Group in mission & charitable giving.
In the current accounting period, a transfer of £5,000 was made from unrestricted Congregation to support Mission giving & two transfers from the Mission fund were made to other restricted funds for the same reason: £1,250 to the Divine Hope fund & £1,350 to the CHEM U fund.
**ORGAN:** This fund holds donations for major works on the Church organ when required.
**PARISH WEEKEND:** This fund holds contributions towards the cost of Church weekends away.
**REFURBISHMENT:** Retained as a fund towards the cost of major building repairs. The PCC transferred £50,000 from unrestricted Congregation to the Refurbishment restricted fund in 2022 to pay for major building works. The fund is in temporary deficit at year end 2022 and the trustees expect that planned income in early 2023 will bring the fund back into surplus.
**INTERN:** To fund an opportunity for an individual to contribute to the life of St Paul’s as an Intern.
**VICAR’S DISCRETIONARY FUND (VDF)** : This fund support donations to charitable causes at the Vicar's discretion. The Friday Holy Communion donation is given for this purpose in addition to other donations to the fund.
**DUKE OF EDINBURGH (DOE):** This fund supports DOE projects by, for example, donating adventure equipment.
**CO-OP COMMUNITY FUND:** This grant was provided to contribute to the cost of repairs to the church tower.
**CHURCH SCHOOLS OF CAMBRIDGE:** This grant supports the Messy Church and other children’s activities.
**CLERGY SUPPORT FUND:** This fund is to help alleviate personal hardship.
**ST PAUL’S AWARD:** This fund supports adventure activities for disadvantaged people.
**CAMBRIDGESHIRE COMMUNITY FOUNDATION (CCF):** This fund held the unspent balance on a grant which was repaid to CCF in 2022. In 2022, £186 was transferred from unrestricted Centre to the CCF restricted fund.
**CAMBRIDGE CITY COUNCIL:** Two grants were provided in 2022 - £500 to fund a community lunch celebrating the Queen’s Jubilee and £1,000 for providing a warm space for vulnerable local people over the winter.
The funds above are classified in the SOFA as follows:
Unrestricted Centre in the SOFA consists of the Fixed Assets designated fund and Centre Unrestricted fund combined together. Congregation unrestricted and the remaining designated funds are classified as Congregation unrestricted.
Four of the above restricted funds are classified as Centre restricted in the SOFA – The Duke of Edinburgh (DOE), St Paul’s Award, Cambridgeshire Community Foundation (CCF) and Cambridge City Council. The remaining restricted funds are classified as Congregation restricted in the SOFA.
## NOTE 11. Trustee Remuneration & Expenses
No Trustee received remuneration or trustee expenses.
## NOTE 12. Related Party Transactions
S Paul’s employed as centre manager Jenny Cavallo, daughter of trustees Julia and Martin Evans. All aspects of her remuneration and expenses were approved by other trustees.
No donations from Trustees or Related Parties were provided with conditions which would, or might, require the charity to alter significantly the nature of its existing activities.
## NOTE 13. Independent Examination Fees
In the year to 31 December 2022, £500 was accrued for the Independent Examination of the 2022 accounts by Geoff Mann Ltd & £470 was paid for work done in relation to 2021’s accounts. No other assurance, tax advisory or financial services were provided and consequently no other fees were paid.
## NOTE 14. Building Work
Major building work involving once-in-a-generation structural repairs to the stonework of the main tower of St Paul’s was carried out in 2022. The cost of the work in 2022 was £221,798. This expenditure was funded from private donations, grants and from free unrestricted reserves. A relatively small amount of work remains to be completed in 2023 at an estimated cost of £8,000.
## NOTE 15. ADMINSTRATIVE INFORMATION
|Charity Registration Number:|1132965|
|---|---|
|Registered Address:|St Paul’s, Hills Road, Cambridge CB2 1JP|
|Bankers:|Lloyds Bank, 25 Gresham Street, London EC2V 7HN|
||CAF Bank, West Malling, Sussex, ME19 4JQ|
|Independent Examiner:|Geoff Mann Ltd, Dee House, Cambridge CB4 2BQ|
INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
TO THE PCC OF THE ECCLESIASTICAL PARISH OF ST PAUL, CAMBRIDGE
This report on the accounts of the PCC for the year ended 31 December 2022, which are set out on pages 2 to 15, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2016 (the Regulations) and section 145 of the Charities Act 2011 (the Act).
## RESPECTIVE RESPONSIBILITIES OF THE PCC AND THE EXAMINER
As members of the PCC you are responsible for the preparation of the Accounts; you consider that the Audit requirement of the Regulations and section 144 (2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations.
## BASIS OF INDEPENDENT EXAMINER’S REPORT
My examination was carried out in accordance with the General Directions given by the Charity Commissioners under section 145 (5) (b) of the Act and to be found in the Church Guidance, 2016 edition.
The examination includes a review of the financial records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts, and seeking explanations from you as members of the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, I do not express an audit opinion on the view given in these accounts.
## INDEPENDENT EXAMINER’S REPORT
In connection with my examination no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respects the requirements
- to keep accounting records in accordance with section 130 of the Act: and
- to prepare accounts which compare with the accounting records and to comply with the accounting requirements of the 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.Geoff Mann FCIE
Geoff Mann Limited, Dee House, Highworth Avenue, Cambridge CB4 2BQ, 11[th ] May 2023
24
Approved by the PCC on 14[th] May 2023 Signed: The Rev’d Imogen Nay
25