## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD**
**(STMARY'S CHURCH, LAWFORD)**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023.**
**Incumbent: Reverend Dom Turner**
**Independent Examiner:**
**Mrs. Hilary Powell 1Ash Grove Great Bromley Colchester CO7 7UQ**
**Banks: Barclays Bank Leicester LE87 2BB**
**Central Board of Finance**
**of the Church of England CCLA**
**One Angel Lane**
**London**
**EC4R 3BA**
**Registered Charity Number: 133132**
1
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD**
## **(ST MARY'S CHURCH, LAWFORD)**
## **ANNUAL REPORT 2023**
## **CONTENTS**
**----- Start of picture text -----**
Front Cover 1
Contents 2
Annual Report 3-6
Statement of Financial Activity 7
Balance Sheet 8
Notes to the Accounts 9-13
Independent Examiners Report 14
**----- End of picture text -----**
2
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD) ANNUAL REPORT 2023**
The Parochial Church Council (PCC) as trustees is pleased to present their report together with the independently examined Accounts for the year ended 31 December 2023.
## **Legal, Administrative and Governance Information**
St Mary’s Church Lawford is a charity registered with the Chairty Commission of England and Wales and is governed by the Parochial Church Council Powers Measure (1956).
The rules for electing PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and to stand for election to the PCC. PCC members who served during 2023
Curate in Charge: Rev Dom Turner Curate: Rev Nicky Young Associate Priest: Rev Sally Morris (resigned August 2023) Licenced Lay Minister: Margaret Southgate Church Warden: Megan Howes (and Deanery Synod) Deanery Synod: Karen Crowhurst Elected Members: Betsy Edwards Francis Franks Moira French Richard Heath Elizabeth Humphries Chris Monckton-Rickett Sue Monckton-Rickett Mary Nunn Tim Parker Edgar Potter (resigned May 2023)
The PCC would like to express its immense gratitude to Edgar Potter, who resigned from the PCC and as Honorary Treasurer after serving in both roles for over forty years.
In October 2023, Sue Monckton-Rickett was appointed the Honorary Treasurer.
Following the appointment of Rev Dom Turner as Curate-in-Charge to St. Mary’s Lawford, the parish has worked within an informal group CrossReach Churches with the two other parishes for which Rev. Dom Turner is incumbent; St. Mary with St. Michael Mistley and St. Lawrence, Bradfield.
## **Committees**
The only PCC appointed committee is the Standing Committee, which has delegated power to transact the business of the PCC between meetings subject to directions given by the PCC.
## **Church Attendance**
The number of people on the Electoral Roll is 108 (resident 75 and non- resident 33) ( 104 in 2023) and the average Sunday Service attendance excluding special services, but including baptisms and both services on Sundays 32.4 (2.9 children and 29.5 adults) (32.3 in 2022 including 2.2 children and 30.3).
## **Aims and Purpose**
The aim of St Mary’s as with all Church of England Churches is ‘To promote the whole mission of the Church, pastoral, evangelistic, social and ecumenical’. In fulfilling this aim the PCC has the responsibility of cooperating with the incumbent, the Reverend Dom Turner, in promoting within the parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church, Churchyard and Church Hall.
3
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD) ANNUAL REPORT 2023**
## **Objectives and Activities**
The objectives of St. Mary’s are to provide the community with a place of and opportunities for worship and to develop and enable activities that will both grow the family of the church and provide public benefit.
## **Achievements and Performance**
- **Worship:** In 2023 the pattern of Sunday services held in St. Mary’s has changed from one of holding a varied pattern across the month (Family Service, Communion and Morning Worship) to holding a Contemporary Style of Service each week with one being a communion and a more formal communion in addition being held on one Sunday in the month. This has been part of a plan to offer a variety of services across the CrossReach Services Group. There has continued to be a midweek communion held once a month.
- The change in the pattern of services has resulted in St. Mary’s Choir now supporting worship across all of the three CrossReach churches, attending one service in each church per month.
- **Children’s Activities:** As part of the new pattern of services, children’s activities have been made available each Sunday. The Edward Bear Group, for pre-school children and their parents / carers ahs continued to meet weekly in term time and continues to be well attended. Messy Church activities have also been held at various points during the year.
- **Discipleship and Outreach:** During 2023 there have been three Home / small groups meeting for both members of St. Mary’s and the other CrossReach Churches and an across churches Alpha course.
- **Pastoral Activities:** Various groups meet on a monthly / fortnightly basis providing fellowship to both church members and the wider community including Choir, Ladies in Fellowship Together, Support in Loss, Coffee and Chat, Art Club, Craft Group and Handbells.
- **Social Activities:** Several social events have been held throughout the year including Quiz Nights, Barn Dance, Choir Concert, Flower Festival, Flower Arranging Afternoon Tea, Wreath Making Workshop. These activities have been successful both in terms of engaging with the community and also in raising funds for the church generally and specifically to support maintenance and restoration work.
- **Support for Community Activities:** St. Mary’s has supported Manningtree Foodbank by donating to it all of the produce given at Harvest Festival and providing Christmas gifts for all of the children of families supported by the Foodbank. Support has also been provided by the collection of warm clothing and bedding for community support groups.
- **Lawford C of E Primary School:** the governing body consists of 14 governors, of which 8 are Church Governors, including the Rev. Dom Turner and two PCC members. However, many of Each year the Church provides Bibles to a year group within the school.
- **Support for Other Charities:** St Mary’s congregation has supported Christian Aid, the Children’s Society and MacMillan Nurses through specific giving and fundraising events.
- **Building Repairs and Restoration:** the maintenance of an historic building requires considerable effort and costs. In 2023 much work was carried out to restore the interior and external fabric of the church building and hall including a significant amount of repairs to ensure that the church tower was safe. There remains much work to be done, including the priority of replacing the current heating system. The PCC would like to thank the Friend’s of Lawford Church Group for all of the practical work that they have carried out on the buildings, for their work in keeping the current heating system functioning and for their support in investigating restoration and repair projects.
4
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD) ANNUAL REPORT 2023**
## **Public Benefit**
The purposes and activities, as listed above are in accordance with the guidance on public benefit issued by the Charity Commission.
## **Risk Awareness and Management**
The PCC regularly reviews the major strategic, business and operational risks, that the church faces and the mitigating factors.
## **Safeguarding**
The PCC is very aware of its responsibilities with regard to safeguarding and follows the House of Bishops guidance in implementing policies and procedures.
## **Our appreciation**
In addition to those mentioned above our appreciation goes to:
- the many non-stipendary priests who have led worship and specific services during the year; Rev Sally Morris, Rev Nicky Young, Rev Stephen Carter, Rev John Brien, Rev Paul Greenland, and to Local Lay Ministers Margaret Southgate and Kevin Hawkins.
- our administrators for all of the work that they do to keep the church functioning
- the many members of the congregation that led groups, assist in the leading of worship, fundraise, organise events, etc.
- all those who support the work of St. Mary’s financially
We thank God for everyone who gives so generously of their finances time and skills.
## **Financial Review**
## **Statement of Trustee’s Responsibilities**
Charity law requires the PCC as trustees to prepare financial statements for each accounting year which
give a true and fair view of the state of the charity and of its income and expenditure for the year, and to:
- Select suitable accounting policies and apply them consistently.
- Make judgements and estimates that are reasonable and prudent.
- State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.
- Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
- Observe the methods and principles of the Charities SORP.
- Keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the requirements of Charity Law.
- Safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Financial Position for 2023**
The accounts as set out in pages 7 to 14
## **The General Fund had a Surplus of £2,465 for the year.**
General Fund Income £56,039 in 2023 compared to £59,744 in 2022, the main variances being
- General Giving has increased from £23,312 to £24,489, with also a shift from weekly envelopes and collections to committed regular giving either Gift Aided of Free Will, which is beneficial to the church in having a more regular and secure basis of income.
5
- Income Tax recovered increased from £6,095 in 2022 to £8.673 in 2023 due to some claims for gifts in previous years being made in 2023.
- GiftDay decreased from £3,238 in 2022 to £250 in 2023, mainly due to income at events like the Flower Festival / Gift Day being allocated to the Restoration Restricted Fund
- Fundraising decreased from £6,317 in 2022 to £2,894 in 2023 mainly due to income from fundraising events being allocated to the Restoration Restricted Fund.
General Fund Expenditure has decreased from £62,440 in 2022 to £53,574 in 2023, with the main variances being:
- The amount paid as Diocesan Quota (Parish Share) decreased from £24.500 in 2022 to £19,750 in 2023. The amount paid in 2023 equates to only 57% of the target of £34.601 set by the Diocese.
- Secretarial costs have increased from £4,528 in 2022 to £5,148 in 2023 to salary increases to be in-line with minimum wage.
- Churchyard costs have decreased from £7,599 in 2022 to £5,643 in 2023. In 2022 approximately £1,000 was spent on replacement shingle for the path and water rates were charged to Churchyard costs in 2022. Water Rates in 2023 have been shown as a new category and were £1,459 compared to approximately £750 in 2022. This is due to a leak being discovered in 2022, but only estimated bills being paid until October 2023, when an actual reading took into account all of the water lost as a result of the leak.
- Light / Heat / Power in 2022 the cost was £5,867 and this included the costs of electricity for the church, electricity for the rectory (to run the boiler) and the boiler costs (servicing, repairs and woodchip including delivery). In 2023 the electricity for the rectory and boiler costs have been shown in separate categories. The combined cost to compare against £5,867 is £8.451 with the boiler costs alone being £8,104. 14% of the Church’s income £675 per month is spent on the boiler, which is not sustainable and highlights the need for an alternative to be found as soon as possible.
The General Fund has a surplus at the end of 2023 of £2,465 and a balance of £7,129 however it should be emphasised that this has only been achieved by the church not meeting its Parish Share target by £14.851. If the Parish Share had been paid in full the Church would have had a deficit for 2023 of over £12,000.
## **Designated and Restricted Funds had a Deficit of £3,509 for the year**
Income of £23,990 in 2023 compared to £3,232 in 2022 with £22,096 being raised for the Restoration in 2023. The main sources of income were:
- Donations £3,083 in 2023 compared to £115 in 2022
- Grants £11,122 - £6,836 from Lawford Parish Council towards the cost of repairs to the tower and £4,286 Listed Places of Worship Grant (an application can be made to have VAT on certain works refunded)
- Fundraising £7,606 in 2023 compared to £721 in 2022, as mentioned above less fundraising has been allocated to General Funds and more to the Restoration Fund, however in total the amount of income from Fundraising in total increased from £7,038 in 2022 to £10,500 in 2023.
Expenditure of £27,499 in 2023 compared to £2,000 in 2022, with £26,296 being spent from the Restoration Fund mainly on the repairs to the tower.
The balance on Designated and Restricted Funds as at 31 December is £40,387 of which £19,914 is the Restoration Fund, £7,766 is Legacies, £4,839 is Memorials and £3,401 for Children’s Fund.
The level of funds will need to be significantly increased to enable a replacement heating system to be installed and also to carry out repairs and restoration to the fabric of the building.
## **Reserves Policy**
The financial position of St. Mary’s is such that it is not possible to meet all of the financial commitments of the day-to-day activities of the Church and to maintain an unrestricted general fund reserve. The PCC however, acknowledge the guidance of the Charity Commission to maintain a reserve of at least three months expenditure and will seek to move towards this, as the financial position allows.
6
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Note**
**INCOME AND EXPENDITURE FROM**
**Donations and Legacies**
1.3
**Charitable Activities**
**Other Trading Activities**
**Investment Income**
Other Income
**Total Income**
**EXPENDITURE ON**
**1.4**
**Fund Raising**
**Charitable Activities**
**Governance**
**Total Expenditure**
**Net Income / (Expenditure)**
**Reconcilaition of Funds**
Total Funds Brought Forward
Transfer Between Funds
**Total Funds Carried Forward**|**Unre-**
**stricted**
**Funds 2023**
**Designated**
**Funds 2023**
**Restricted**
**&Endowment**
**Funds 2023**
**Total Funds**
**2023**
**Total Funds**
**2022**
£
£
£
£
£
54,833
700
22,119
77,656
59,927
30
—
6
36
701
814
—
—
814
120
362
240
926
1,529
790
0
434|
|---|---|
||**56,039**
**940**
**23,050**
**80,035**
**61,974**|
||25,078
862
26,637
52,578
37,063
28,496
—
—
28,496
25,376
—
—
—
0
0|
||**53,574**
**862**
**26,637**
**81,074**
**62,440**|
|||
||**2,465**
**78**
**-3,587**
**-1,040**
**-466**|
||4,479
9,087
34,992
48,559
49,024
181
-181
0
0
0|
||**7,129**
**8,984**
**31,403**
**47,518**
**48,558**|
7
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD) BALANCE SHEET AS AT 31 DECEMBER 2023**
|**Note**
**FIXED ASSETS**
**Tangible Assets**
1.6
**CURRENT ASSETS**
Stocks
Prepayments and Accrued Income
1.8
**Cash at Bank**
Barclays Current Account
1.10
Barclays Savings Account
CFB Savings Account
Petty Cash
**TOTAL CURRENT ASSETS**
**CURRENT LIABILITIES**
Creditors falling due within one year
1.9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILIIES**
**FUND BALANCES**
Unrestricted Funds
Designated
Restricted Funds|**Unre-**
**stricted**
**Funds 2023**
**Desig-**
**nated**
**Funds**
**2023**
**Restricted**
**Funds & En-**
**dowments**
**2023**
£
£
0
0
0
0
0
0
6,341
25
1,011
4,200
1,127
0
0
7,831
6,596
0
0
23,796
0
0
0
**10,541**
**8,984**
**31,403**
-3,409
0
0
**7,132**
**8,984**
**31,403**|**Total**
**Funds**
**2023**
**Total**
**Funds**
**2022**
£
£
0
0
0
225
7,377
526
0
5,327
-2,405
14,427
6,145
23,796
44,447
0
6
**50,927**
**48,945**
-3,409
-386
**47,518**
**48,558**|
|---|---|---|
||**7,129**
**8,984**
**31,403**|**47,518**
**48,558**
7,129
4,479
8,984
9,087
31,403
34,992|
|||**47,518**
**48,558**|
## **Other Funds**
In addition to the funds held in the name of the Parochial Church Council of Lawford (St. Mary’s Lawford) there are two trusts held in separate charities that are for the benefit of the church.
1. John Edes Trust Fund Charity Number 213987, which has the following Charitable objects: For promoting aiding and furthering the objects and work of the Church of England by:-
- A. Maintenance and upkeep of Lawford churchyard,
- B. Repair, maintenance and upkeep of the fabric of Lawford church,
- C. Repair, maintenance and upkeep of the Lawford rectory.
As at 31 December 2023 the value of this fund was £7,889.25
2. Charity Of Emma Aggatha Ogilvie Charity Number 239477, which has the following Charitable objects For the maintenance and support of those in need in the parish of Manningtree. As at 31 December 2023 the value of this fund was £949.42
Signed on behalf of PCC
S Monckton-Rickett Treasurer 19/04/2024
8
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1. Accounting Policies**
## **1.1 Accounting convention**
The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102) applicable to charities and the Charities Act 2011 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The PCC have assessed whether the use of the going concern basis is appropriate and have made this assessment for a period of at least one year from the date of approval of the Financial Statements. In particular, the PCC have considered forecasts and projections and the possible implications should projected income and/or expenditure vary unexpectedly. The Trustees have concluded that there is a reasonable expectation that the church has adequate resources to continue to operate for the foreseeable future. The church, therefore, continues to adopt the going concern basis in preparing its Financial Statements and meets the definition of a public benefit entity as set out in FRS 102.
## **1.2 Funds**
- The general fund represents the funds of the church that are not subject to restrictions regarding their use and is available for general purposes.
- Restricted funds are those that have been given to the church for use for a specific purpose.
- Designated Funds are those that have been set aside from general funds by the church for a given purpose, but can be re-assigned for general purposes or to other designated or restricted purposes.
## **1.3 Incoming resources**
Income including investment income is recognised in the period in which the church becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the church has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
.
## **1.4 Expenditure**
Expenditure is apportioned between Raising Funds and Charitable Activities according to the purpose for the expenditure.
## **1.5 Depreciation**
The church holds no fixed assets on which depreciation needs to be calculated. Leasehold property
## **1.6 Irrecoverable VAT**
The church is unable to recover VAT other than under the Listed Places of Worship Gran. Any VAT, which cannot be recovered is charged in the statement of financial activities.
## **1.7 Taxation**
The church is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts.
9
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1.8 Debtors, Prepayments and Accrued Income**
Debtors are recognised at the settlement amount, prepayments are valued at the calculated amount prepaid and accrued income is recognised at the known value of income that relates to the current year but was received until the next financial year.
## **1.9 Creditors**
Creditors and provisions are recognised where the church has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **1.10 Financial Instruments**
The church only has financial assets of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. The church has no financial liabilities that qualify as basic financial instruments.
## **1.11 Cashflow statement**
The church has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.
## **2.2 Fund Movement Summary**
|**Designated**
Designated - Benefice Fund
Designated - Flower Festivals
Designated - Legacies
Designated - Refresh / New Wine Activi-
ties
**Total Designated Funds**
**Restricted**
Restricted - Childrens fund
Restricted - Choir fund
Restricted - Handbells fund
Restricted - Memorials
Restricted - Restoration fund
Restricted - Windows fund
**Total Restricted Funds**
**Endowment**
**Endowment - Graveyard trusts**
**Total Designated/ Restricted / Endow-**
**ments**
**General Fund**
**Total Funds**|**Opening Bal-**
**ance**
**01/01/2023**
**Income 2023**
**Expenditure**
**2023**
**Transfer of**
**Funds**
**Closing**
**Balance**
**31/12/23**
**£**
**£**
**£**
**£**
**£**
543
0
-362
-181
0
997
594
-500
0
1,092
7,546
220
0
0
7,766
0
125
0
0
125|
|---|---|
||**9,087**
**940**
**-862**
**-181**
**8,984**
3,218
524
-341
0
3,401
920
26
0
0
947
1,805
58
0
0
1,863
4,503
335
0
0
4,838
23,866
22,096
-26,296
248
19,914
248
0
0
-248
0|
||**34,562**
**23,042**
**-26,637**
**0**
**30,966**
**430**
**9**
**0**
**0**
**439**|
||**44,079**
**23,991**
**-27,499**
**-181**
**40,389**|
||**4,479**
**56,042**
**-53,574**
**181**
**7,128**
**48,558**
**80,035**
**-81,074**
**0**
**47,518**|
10
The transfer between funds included:
- £181 being transferred from the Benefice Fund to General Funds. The Benefice Fund had held funds generated by events relating to the benefice of Lawford, Little Bentley and Great Bromley. Since, this benefice is in practice no longer active, the funds were distributed equally between the three churches and will be used for general purposes.
- £248 was transferred from the Windows Fund to the Restoration Fund, to streamline reporting, after consultation with the Diocese, who confirmed that such a transfer would be appropriate, given that the fund value was under £1,000 and that the purposes of both funds were similar.
11
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **3.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2023**
|**Detailed Income and Expenditure**|**Unrestricted**
**Funds 2023**|**Designated**
**Funds 2023**|**Restricted**
**Funds &**
**Endowments**
**2023**|**Total Funds**
**2023**|**Total Funds**
**2022**|
|---|---|---|---|---|---|
|**Income and endowments**|**£**|**£**|**£**|**£**|**£**|
|||||||
|**_Donations and legacies_**||||||
|1100-Weekly Envelopes|967|—|—|967|1,115|
|1101-Gift Aid|18,983|0|9|18,992|15,864|
|1102-Free Will|1,041|—|—|1,041|2,321|
|1103-Income Tax recovered|8,673|25|425|9,123|6,095|
|1105-Church collections|3,498|—|—|3,498|4,012|
|1107-Giftday|250|—|—|250|3,238|
|1108-Donations|1,992|100|2,983|5,075|1,154|
|1110-Churchyard income|2,750|—|—|2,750|20|
|1111-Childrens activities|941|—|—|941|1,015|
|1130-Grants|—|—|11,122|11,122|3,050|
|1133-Fund Raising|2,894|575|7,031|10,500|7,037|
|1134-School Bibles|0|—|347|347|215|
|1135-Memorial donations|—|—|200|200|780|
|1136-Internal works|—|—|—|0|78|
|1140-Parish Mission|0|—|—|0|758|
|1175-Fees|12,844|—|—|12,844|13,170|
|**_Donations and legacies Totals_**|**54,836**|**700**|**22,119**|**77,655**|**59,927**|
|||||||
|**_Income from charitable activities_**||||||
|1131-Charities|0|—|—|0|628|
|1145-Handbells|30|—|6|36|73|
|**_Income from charitable activities Totals_**|**30**|**0**|**6**|**36**|**701**|
|||||||
|**_Other trading activities_**||||||
|1113-Vestry Stock|11|—|—|11|—|
|1176-Catering|623|—|—|623|—|
|1177-Hall Use|180|—|—|180|120|
|**_Other trading activities Totals_**|**814**|**0**|**0**|**814**|**120**|
|||||||
|**_Investments_**||||||
|1151-Bank interest|361|—|—|361|250|
|1153-Funds interest|0|240|926|1,167|540|
|**_Investments Totals_**|**361**|**240**|**926**|**1,529**|**790**|
|||||||
|**_Other income Totals_**|**0**|**0**|**0**|**0**|**434**|
|||||||
|**Income & Endowments Grand Totals**|**56,042**|**940**|**23,051**|**80,035**|**61,972**|
12
## **THE PAROCHIAL CHURCH COUNCIL OF LAWFORD (ST MARY'S CHURCH, LAWFORD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Expenditure**
**_Raising funds_**
1323 - Priest in charge expenses
1325 - Associate Clergy
1327 - Secretarial duties
1329 - Cleaning
1331 - Telephone - Broadband
1335 - Security
1337 - Heat/Light/Power
1339 - Insurance
1341 - Internal works
1342 - Hall catering
1343 - Vestry
1345 - Music
1347 - Churchyard
1350 - Magazine - other expenses
1351 - Parish mission
1353 - Childrens activities
1355 - External works
1357 - Miscellaneous
1360 - School Governors
1361 - School Bibles
1367 - Training
1369 - Handbells expenses
1371 - Fund raising
1375 - Printing expenses
1376 - Stationery
1378 - Fees paid out
**_Raising funds Totals_**
**_Expenditure on charitable activities_**
1305 - Home missions
1307 - Secular charities
1321 - Diocesan Quota
1333 - Sound system
1336 - Bolier Costs
1338 - Rectory Electricity
1340 - Water Rates
**_Expenditure on charitable activities Totals_**
**_Church management & Administration_**
**_Totals_**
**Expenditure Grand totals**
**Net Income / (Expenditure)**|**Unrestricted**
**Funds 2023**
**Designated**
**Funds 2023**
**Restricted**
**Funds & En-**
**dowments**
**2023**
**Total**
**Funds**
**2023**
**Total**
**Funds**
**2022**
**£**
**£**
**£**
**£**
**£**
180
—
—
180
191
125
—
—
125
39
5,148
—
—
5,148
4,528
1,440
—
—
1,440
1,320
941
—
—
941
1,252
690
—
—
690
660
1,170
—
—
1,170
5,867
2,364
—
—
2,364
2,367
843
—
97
940
7,629
414
—
—
414
—
61
—
—
61
168
732
—
—
732
630
5,643
—
—
5,643
7,594
6
—
—
6
—
104
—
—
104
158
—
—
30
30
57
561
—
26,199
26,760
291
113
362
—
475
—
—
—
—
0
43
—
—
311
311
417
23
—
—
23
—
—
—
—
0
11
—
500
—
500
327
299
—
—
299
41
15
—
—
15
136
4,198
—
—
4,198
3,328|
|---|---|
||**25,078**
**862**
**26,637**
**52,578**
**37,064**
—
—
—
0
94
0
—
—
0
649
19,750
—
—
19,750
24,500
6
—
—
6
132
8,104
—
—
8,104
—
-823
—
—
-823
—
1,459
—
—
1,459
—|
||**28,496**
**0**
**0**
**28,496**
**25,376**|
||**0**
**0**
**0**
**0**
**0**|
||**53,574**
**862**
**26,637**
**81,074**
**62,440**
**2,468**
**78**
**-3,586**
**-1,040**
**-469**|
13
INDEPENDENT EXAMINER'S REPORTTOTHE PAROCHIALCHURCH COUNCIL OF THE
ECCLESIAsncAL PARISH OF LAWFORD
I r•port the church trustees on my ex•rnin•tion of the accounts for the year ended 31 Detember 2023.
which are set out on pages 7 to 14
Responslbllliles and basls of report
As the trustees of the charity, the members of the PCC are responsible for the preparation of the accounts
in accordance with the requirements of the Charities Act 2011. They consider that an audit is not required
for this year under section 144121 of the Charities Art 2011 and that an independent examination 15
needed.
As the Independent Examiner it is my responsibility to=
examine the accounts under section 145 of the Charities Act 2011
follow the procedures laid down in the General Directions given by the Charity Commissioners
section 14515llbl of the Charities Act 2011
state vthether any particular matters have corne to my attention
An examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented within those records. It also includes consideration of any unusual items or disc105ures
in the accounts, and seeking explanations from the PCC concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in a full audr¢ and consequently I do not
express an audit opinion on the accounts.
Independent Examlnerfs Statement
l confirm that no matters have come to my attention in connection with the exarnination giving me cause
to believe that:
l. accounting records were not kept as required by the Charities Art 2011: or
2. the accounts do not accord wth those records with the accounting requirements: or
3. the accounts have not been prepared in accordance with the methods and principles of the Ststement of
Recommended Practice for accounting and reportin8 by charities lapplicable to charities preparing their
accounts in accordance with the Financial ReportinR Standard applicable in the UK and Republic of Ireland
IFRS 10211.
I have no toncerns and have come atr055 no other matters in connection with the examination to whith
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Mrs. Hilary P¢)well
IAsh Grove
Great Bromley
Colchester
C07 7UQ
Date
Co l¥.,) 2,.
14