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2022-12-31-accounts

Charity number: 1133798

St Paul’s Church, Dorking

Annual Report and Financial Statements of the Parochial Church Council of the Ecclesiastical Parish of St Paul Dorking for the year ended 31[st] December 2022

Table of Contents

Structure, Governance and Management 2
The PCC and other committees and teams
Objectives and Activities 4
Objectives
Church Activities
Policy for Outward Giving
Review of 2022 6
Financial Review 9
Financial Statements 12
Independent Examiner’s Report 24

Charity number: 1133798

St Paul's Church St Paul's Road West Dorking RH4 2HT

Annual Report and Financial Statements of the Parochial Church Council of the Ecclesiastical Parish of St Paul Dorking for the year ended 31[st] December 2022

Staff Ministry Team

Incumbent Vicar Curate Assistant Minister: Permission to Officiate Children’s and Youth Minister Licensed Lay Minister Licensed Lay Minister Worship Pastor Youth Pastor Ordinands Intern

Bankers HSBC Bank plc, 18, North Street Leatherhead KT22 7AR

Rev Alex Cacouris May 2021 BA, BSc Rev Rebecca Heath-Taylor BA MA PGCE Rev Jenny Firth BMus, PGCE, DipHE, Dip Min (Permission to Officiate from November 2022) Rev Jeff Yelland CEng, DipHE, STETS Steve Henwood BA(Ed) Graham Everness BA, FIA, DipHE (TMM) Heather Goddard BA, DipHE (TMM), DipM Emily Lissaman BA, PGCE Andy Thompson MMus LRSM (to April 2022) Dawn Lucas (to June 2022) Karen Wheatley (from September 2022) Imogen Glass (until June 2022)

CAF Bank Kings Hill, West Malling ME19 4AT

Independent Examiner

Philip Longstaff FCA Ellis Atkins, Chartered Accountants The Atrium Business Centre, Curtis Road, Dorking RH4 1XA

Architect

Michael Staff RIBA AABC Nye Saunders Ltd, 3 Church Street, Godalming, Surrey. GU7 1EQ

All Communications should be

addressed to:

Church Office, St Paul's Church, St Paul's Road West, Dorking. RH4 2HT

Telephone: 01306 743378 Email:reception@stpaulsdorking.org.uk

Church website : www.stpaulsdorking.org.uk

2

Structure, Governance and Management

Constitution of the Parochial Church Council (PCC)

The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and was officially registered with the Charity Commission as “The Parochial Church Council of the Ecclesiastical Parish of St Paul Dorking” in January 2010. The members of the PCC are the charity’s trustees. Copies of the Annual Report and Financial Statement are held by the Secretary of the Diocesan Board of Finance and are also available upon written request to the PCC Secretary.

Aim and Purpose

St Paul’s Parochial Church Council (PCC) has the responsibility of cooperating with the Incumbent in promoting, in the ecclesiastical parish and also (in support of the neighbouring churches) within the wider Mission Action Zone of Dorking, the whole mission of the Church (pastoral, evangelistic, social and ecumenical), for the public benefit.

Day-to-day management

The day-to-day management of the parish is the responsibility of the Incumbent, although various functions are delegated to other individuals, including other members of the Staff Ministry Team, the Church Operations Manager and the Wardens.

Officers of the PCC

Chairman : Rev Alex Cacouris Vice-chairman : Paul Studley Secretary : Caroline Rose Treasurer : Graham Everness Electoral Roll Officer : Joanna Cassidy

Membership of the PCC

Members of the PCC (and trustees) are ex-officio, elected by the Annual Parochial Church Meeting (APCM), or elected or co-opted by the PCC in accordance with the Church Representation Rules. The members who served at any time from January 2022 until the date this report was approved are: Sarah Beasley, Catherine Barker (to January 2022), Annabel Blanch (to April 2022), Rev. Alex Cacouris, Catherine Carter-Shaw, David Charles (from April 2022), James Cox, Ruth Dunning, Graham Everness, Rev. Jenny Firth (to November 2022), Rev. Rebecca Heath-Taylor, Jackie Gardner, Heather Goddard, Steve Goddard, Steve Henwood, Jeremy Herbert, Maggie Hill, Emily Lissaman, Katie Mackay, Phil Mockler, Andrew Rutty (from April 2022), Caroline Rose, Alison Studley. Paul Studley, Sue Swain-Fossey, Andy Thompson, Jamie Trezise (from April 2022), Karen Wheatley, Nick White, Julienne Williams.

Recruitment, induction and training

Current PCC members and other members of the church are asked prayerfully to consider suitable candidates to join the PCC, preferably some time in advance of the APCM. Elected members of the PCC are appointed for a 3-year term, with one third completing their term of office each year. A term of office may be less than three years if a vacancy occurs due to a resignation of a lay member during their term of office.

The PCC supports any new member or officer who wants to attend training run by the Diocese, CPAS and other organisations.

3

Standing Committee

The PCC Standing Committee meets regularly between PCC meetings and its principal functions are to ensure the effective, timely and wise stewardship, direction, decision-making and leadership of all the vision, governance ministry and activity of the church. This committee reports to the PCC at every meeting.

PCC Standing Committee Members:

Alex Cacouris (Vicar), Graham Everness (Treasurer), Paul Studley and Sarah Beasley (Churchwardens), Rebecca Heath-Taylor (Curate), Caroline Rose (Secretary).

Other Committees/Teams and Activities reporting to the PCC during 2022

The Finance, Fabric, Deanery Synod, Health and Safety and Safeguarding teams submit reports to the PCC at each meeting. During 2022 the Nursery, Health and Safety, World Church, CYM, Social Justice ministries and the Community Go group made presentations.

Setting remuneration

Where the PCC decides that a role should be remunerated, it determines an appropriate level of pay taking account of the time commitment and qualifications required, and the rates of pay for any roles that appear to be similar. Annual remuneration reviews take into account prevailing rates of inflation, the National Minimum Wage and the levels of pay increase granted by the Diocese.

Objectives and Activities

Objectives

The PCC carries out a mixture of spiritual, legal, financial, pastoral and missionary functions.

The PCC provides overall governance of all that goes on at St. Paul’s Church, providing a check and a balance on all matters (with the elected members intended to represent the breadth and variety of the congregation). Our goal is for the PCC to become more prayerful and supportive of all the activities concerned with implementing our vision. This is achieved by commissioning individuals and teams to focus on and implement key expressions of St. Paul’s vision. Steered by the Standing Committee the PCC will receive regular reports and updates on the progress of all key aspects of our vision, ministry and activity to provide care, counsel, insight, direction and formal decision making.

When planning its activities for the year, the PCC has considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion.

Retaining our long term vision statement established in 2017’ to be a ‘Growing Community of Grace’, our new Mission Action Plan 2021-23 was agreed by the PCC. Our current vision of ‘Gather Grow Go’, has been the focus of our activities.

Worship, Prayer and Teaching:

Services: are held in the Church each Sunday morning at 9:00am and 10:30am. These are varied in style including Morning Prayer, Holy Communion, Morning Worship, services of baptism and, on the first Sunday of each month, a more informal “Café Church'' format. Our Sunday evening service took its new form ‘The Six’ at the beginning of 2022. This service is a time of prayer, worship and an opportunity to go deeper with God. Services are also conducted in local residential homes for the elderly. We continued to offer online service provision throughout 2022, streaming our 9.00am service.

Prayer Ministry : Provision of weekly prayer ministry and encouraging prayer through regular, seasonal and occasional prayer events, initiatives and training . (Leaders Nick and Maggie White)

4

Small Groups : During the week a network of Small Groups meets, mostly in homes, some during the day and others in the evening. These groups generally follow the same termly teaching programme used in the morning services. All members of the church are encouraged to become part of a small group, which provides fellowship and support for members, as well as training in discipleship and mission to the world around us. We currently have 17 groups and aim to create more groups as more people step up to leadership, but would like to create more and therefore need more people to step up into leadership to enable this to happen. ( Leaders: Sylvia Yelland, Pam Appleton and Karen Wheatley)

Pastoral Care

A team of 8 qualified Pastoral Listeners and Visitors work with the staff ministry team to provide confidential pastoral support for the parish community. The team is coordinated by Anne Draper, and supervised by Estelle Earnshaw. The church continues to welcome people to train in the Pastoral Care ministry and the Diocese offers ongoing training and support. Marriage preparation, marriage, and parenting teenagers courses are also run.

St Paul’s Children and Youth i s the ministry for children and young people. Groups meet regularly on Sunday mornings, and the ministry also extends to mid-week groups, special events, schools’ work and a holiday club. The Children’s and Youth Ministry is coordinated by Steve Henwood, assisted by a loyal team of volunteers delivering an imaginative programme.

Discipleship: ALPHA, Community Outreach, Ukrainian cafe and support, Early Bird Cafe, SPOT, half term meals initiative, Leadership Training Programme, MoMENtum men's group, Nursery School, Young Parents Network

The Church Office provides administrative, secretarial and communications support, oversight of church buildings and liaison with the various church user groups:

Promoting and supporting partnerships with churches and organisations: Churches Together in Dorking, Deanery Synod, World Church partnerships.

In addition, individual church members participate in local community initiatives including Dorking Beatitudes, Besom, and the Dorking Area Foodbank.

Although some of the people who lead and help with the above activities are paid, the majority are not. Therefore, the Church relies heavily on the contributions of volunteers in carrying out its ministry and without such contributions would have to curtail a substantial proportion of its work.

Policy for Outward Giving

The PCC has a policy for Outward Giving from the Church’s resources which was last reviewed in 2011. ‘Outward Giving’ is defined as giving beyond St. Paul’s Church, and as such includes within its scope and framework considerations of support for local initiatives beyond the immediate ministry of St. Paul’s Church such as the Priory School Chaplaincy as well as activity overseas. A budget for Outward Giving is set by the PCC each year, based on income during the previous year. The World Church Team and Social Justice Ministry are responsible for making recommendations to the PCC on the use of this money.

5

Review of 2022

Church Membership and Attendance

The number of Church members on the Electoral Roll at the Annual Parochial Church Meeting in April 2022 was 309, compared with 298 in April 2021.

The average attendance in church for our morning Sunday services between January and December 2022 was 168. Our evening service attendance at ‘The Six’ has grown with an average of 31 attendees. We have continued to offer online service provision with livestreaming of the 9.00am service throughout 2022 and the 10.30 service until September 2022. The average number of unique views was 64 for the 9am and 26 for St Paul's Online.

In 2022 there were: 5 Thanksgiving services, 3 Baptisms, 1 wedding and 3 funerals.

Caroline Rose PCC Secretary

Annual Report of the Parochial Church Council (PCC )

Strategy and Vision: In June 2022 the PCC met for their awayday. The focus of the day was our Mission Action Plan 2021-23. We have a vision to be “a growing community of grace”, we have a mission to be “a church without walls”, and we have some specific goals we are pursuing to achieve this as we “gather, grow and go”.

In order to inform our planning we evaluated what progress had been made since 2021, considering what developments were going well and what needed rethinking. In addition we considered what changes there had been that may require us to change our priorities. Finally we considered, ‘what are our unique values that underpin all that we do?’. From these discussions the MAP was updated for 2022-3.

The PCC held bi-monthly meetings throughout during 2022.

Caroline Rose (PCC Secretary)

6

2022 Report on Goods, Fabric and Estate

The year saw us continue with the service and maintenance contracts which cover the major and more complex installations on the church estate – boilers, foul pumps etc. There was also essential maintenance and repairs on the wider church estate.

The anticipated increase in energy prices began to have an impact on church finances towards the end of the year and will continue into 2023 and beyond! Consequently, we have tried to be smarter in the use of the church throughout the colder months of 2022, always bearing in mind the lead-in time for the heating to make any real difference to the temperature in the church.

Renewable energy as a source to support the heating in the church is an issue for the future. From an operational point of view there is no urgency to replace our boilers as they are only nine years old and the DAC expert advised waiting for technology to catch up before exploring possible replacements. In the context of alternative heat and energy sources the installation of solar panels still awaits a meeting with the Diocesan expert to give the benefit of his experience and knowledge. Early advice as regards practicality, functionality and viability is still unclear.

The church centre has largely been self-regulating, benefitting from the relatively new, well insulated and eco-friendly construction from 2014, although the increase in energy prices will affect the whole church.

The Fabric Committee, who meet quarterly, remain a group of willing and knowledgeable volunteers who give their time and advice to address some of the practical maintenance issues which arise. The remedial work itemised in the statutory Electrical Installation Condition Report (EICR) survey conducted throughout the church in 2021 was undertaken in summer 2022 and the statutory certificate received. The next one is due in five years. In addition, new emergency lighting was installed in the main church to replace the defunct system. All of the work recommended in the 2019 Quinquennial Inspection (QI) has been carried out with one exception: the stone repairs/replacements to damaged copings around the Church as identified in the report. Although not urgent, the report recommended that this work should be undertaken within five years, i.e. before 2024!

Wider church estate: General maintenance of the wider church estate has been carried out including the reduction of the large hedge which fronts on to 7 South Terrace, new shower fitted and water leakage issues resolved in the School House Flat, and a new patio approved and budgeted for 6 Falkland Road.

Ongoing: the overall formal ownership of the SHF is being investigated by the School and the Diocese.

6 Falkland Road: The original funding for the acquisition of 6FR was made possible under a Value-Linked Loan – a purchasing scheme created by the Church Commissioners which enabled St Paul’s to ‘purchase’ 6FR in 1989. Thirty-four years on the continued ramifications of this are under investigation!

Paul Studley (Churchwarden)

Dorking Deanery Synod

Area Dean : Peter Nevins Lay Chair : Graham Everness.

The 4 representatives from St Paul’s elected in 2020 have provided an important link between the parish and the wider structures in the Church. The focus in the Spring on how our Churches are responding to ‘opening up‘ after COVID closure concluded that although church service attendance was still less than in 2019 there was a renewed energy and commitment in all our churches. Discussions about regathering and reorganising after Covid and a whole evening devoted to prayer in October, sharing with one another the prayer life of our churches, demonstrated the value to all of the benefits of meeting together.

Two new incumbents: Kia Pakenham (Abinger and Coldharbour) and Tim Armstrong (Westcott) were welcomed to the Deanery.

Education: Academisation of The Priory School. Informed by presentations given by the Diocesan Director of Education, the Headteacher of The Priory and the CEO of Enlighten Learning Trust, the Deanery Synod confirmed their support for the Governors of The Priory School to begin a process of due diligence with a view to joining the Enlighten Learning Trust.

The Synod welcomed the appointment of Rob Stephens as Chaplain at Priory School.

Caroline Rose (Deanery Synod representative)

7

St Paul's Church Nursery School 2022

……still outstanding – our staff are amazing. With their unique brand of fun, play and education, 26 children a day enjoy our Ofsted outstanding setting.

……still full – so many of the local community families choose our nursery and for the most part of the year we operate at full capacity. We are delighted that many families return as their children become 2+ and start their education with us.

……still financially viable – just about! With grateful thanks to the Church for their support and with some significant donations this year from our families, we have been able to refresh our outside play equipment.

……still in need of prayer:

As I step down from being the Chair of the nursery after 4 years, I would like to thank those who serve on the Management Committee for all their wisdom and support – I wouldn’t have survived without you!

Ali Studley, Chair (2019 – 2022)

Annual Report on Safeguarding of Children & Vulnerable Adults 2022

Jamie Trezise has taken on the role of PSO for children and young people. Jackie Goel in the position of parish administrator has taken on some of the administration regarding DBS checks. We have taken a proactive approach to safeguarding awareness this year, with time given on Safeguarding Sunday to explore the importance of safeguarding, as well as PSOs attending meetings of CYM and home group leaders, encouraging good safeguarding practice.

Safeguarding Advisory Group : ·Parish Safeguarding Officer (Children/Youth): Jamie Trezise, Parish Safeguarding Officer (Vulnerable Adults): Penelope Arnold, Churchwarden: Sarah Beasley, Children’s & Youth Minister: Steve Henwood, Vicar: Alex Cacouris. Steve Goddard remains a member of the group in an advisory capacity (training and policy) as he has a great deal of experience with safeguarding compliance in his work with Tearfund.

This group has met 4 times this year.

2022-2023 Concerns Raised : Since the last report, we have had one safeguarding concern regarding a young person. This matter has been followed up and is not ongoing.

Annual Policies for adoption by PCC : The PCC Safeguarding Statement, Parish Safeguarding Responsibilities, Policy Statement for the Safeguarding of Children and Vulnerable Adults, and PCC Endorsed Church Activities are approved by the PCC.

Jamie Trezise, Parish Safeguarding Officer for children and young people

8

GDPR Report

During the last year, the following actions have been taken:

Steve Goddard

Financial review

PCC Treasurer's Report

Introduction

After the Covid-related ‘abnormality’ of 2020 and 2021, the year 2022 was much closer to ‘normal’. And from a financial perspective, it had a very encouraging outcome – with the General Fund (our best measure of day-to-day income and expenditure) showing a small gain (almost £2,000) for the year.

This was despite the fact that we had started the year with a potential £45k budget shortfall. However, helped by a ‘Stewardship’ initiative around June, the Church’s income was about £25k higher than originally allowed for, and overall expenditure came out about £20k below budget. The most significant contribution to the reduced expenditure was lower staffing costs (most notably as a result of the Youth Pastor post not being re-filled after Andy left in April), but careful cost management also played its part, including in minimising the impact of the vast hike in energy prices (with utility bills being £7k less than expected on the basis of historical usage).

Consequently, we entered 2023 with approximately the same level of reserves as that with which we began 2022 (a level which is well above the amount provided for in our ‘reserves policy’). However, with an expected return to higher staffing costs and high levels of general price inflation, expenditure is estimated to rise by around £20k compared with 2022. Taken alongside a noticeable reduction in income which we have experienced in the first couple of months of 2023, this means that our finances remain under ongoing pressure, which we will need to address within the next 12 months.

If you would like further information on this report, or to discuss anything else relating to church finance or giving to the church, please contact the Treasurer.

Overview

Total income for the year was £476k (2021: £431k). Unrestricted income, which in particular excludes the Nursery, was £386k (2021: £357k), with the increase here being almost entirely attributable to increased voluntary giving.

Total expenditure for the year was £492k (2021: £475k). Unrestricted expenditure, which excludes building depreciation as well as expenditure by the Nursery, was £368k (2021: also £368k).

The balance of our unrestricted funds now stands at £173k (2021: £156k). Within that the balance of the General Fund (the one used for our regular ongoing income and expenditure) stands at £113k (2021: £111k).

9

Further Details for Other Funds

Quinquennial Repairs Fund

This fund covers expenditure on the church buildings and grounds in response to the Quinquennial Inspection report. The balance of the Quinquennial Fund has increased by £6.3k to £29.0k during 2022, with £10k having been transferred from the General Fund and £3.7k spent.

Equipment Fund

This is to fund major investments in and/or renewal of technical equipment. In 2022, £5k was transferred from the General Fund to this fund, which at the end of the year stood at £13.9k, comprising £13.2k of cash in the bank and £0.7k of fixed assets (net of depreciation).

Provisions Fund

This fund temporarily holds money which has been budgeted to be spent in one year but the expenditure has been carried forward to the following year. At the end of 2022, the money carried forward covers £1,581 for charitable giving, £1,800 for a redesign of the church’s website, and £3,750 for maintenance work at 6 Falkland Road.

Restricted Funds

Building Fund

There continues to be a single loan of £10k outstanding, which is due for repayment by 2024. The fund value was written down by £42.5k in 2022 in accordance with the pre-set depreciation schedule.

Nursery Fund

Income exceeded expenditure by £5.1k in 2022, so that at the end of the year the Nursery’s overall funds had risen to £32.8k.

Graham Everness (PCC Treasurer)

Managing our Finances at St Paul's Church

At St Paul's Church the PCC sets a budget each year to support the various areas of ministry with which we believe God has called us to be engaged, here in Dorking and further afield. The total (General Fund) budget agreed at the start of the year for 2023 is £392,000. The Treasurer and Finance Team manage the overall finances of the church on behalf of the PCC.

- The budget setting process

To help manage our finances and to empower those leading the different ministries and activities of the church, the PCC delegates its authority to spend money to several individuals. A benefit of devolved budget responsibility is that the budget holders should be best-placed to know the link between what we are spending and their particular areas of ministry. During the autumn, in consultation with their teams, these budget holders consider the resources they need in order to realise and develop their ministries in line with our Mission Action Plan. After individual budget requests have been gathered together, the PCC reviews the whole picture and prayerfully sets priorities for the year ahead.

- Day to day budget management

Once the budget has been set by the PCC, budget holders are authorised to spend up to a given amount for specific purposes.

- Who can spend the Church's money?

The PCC is accountable to The Charity Commission for how the church's money is used. Nobody may spend the church's money without first being authorised by the PCC (a responsibility which may be delegated to the PCC’s Standing Committee or in turn to the Treasurer). In accordance with good practice, all payments by cheque or via the BACS system require two authorised signatories to approve them.

10

- What do I do if I need to buy something for the Church?

If you need to spend money on behalf of the church, please obtain approval beforehand. To help with knowing who should give this approval, a list of budget holders is available on the website, from the Church Office or from the Finance Team. Please contact the relevant budget holder in advance.

To reclaim money that has been spent on behalf of the church, please complete the expense claim form on the ExpensePlus system, uploading the relevant receipts (and seeking help from the Finance Team if needed). Payments will be made via BACS direct to a bank account.

Reserves policy

The PCC, as a body which should fundamentally operate through faith in God’s provision, does not consider it appropriate stewardship to hold large reserves without any specific plans as to what they would be used for. However, it does consider it prudent to retain a reserve to meet sudden extra costs (such as an unanticipated repair bill) and/or to smooth out short-term differences between income and expenditure.

Therefore, in addition to holding designated funds for specific purposes such as the major quinquennial maintenance review, the PCC’s objective is to retain a General Fund reserve of a minimum of £25,000. If the General Fund reserve exceeds £50,000, the PCC will consider how it will use the excess. If the General Fund reserve is below £25,000, the PCC will consider how to manage this shortfall.

Risk policy

In setting an annual budget, the PCC has considered financial risks in relation to its ongoing income and its expenditure commitments. The risk to income is managed through a periodic focus on financial giving to the church as part of its members’ stewardship, in conjunction with ongoing publicity about operational costs, budgets and the funding of opportunities for new initiatives. Risks in relation to expenditure are managed through budgetary control and accountability, with the regular review of costs and the operation of procurement procedures to secure best value. The PCC Policy on Remuneration & Payments ensures that we use volunteers wherever practicable, thus limiting the number and associated cost of employed staff. Performance against both income and expenditure budgets is reviewed monthly with further investigation or action taken where necessary.

In addition, in 2017 the Finance Team, on behalf of the PCC, undertook an assessment of internal financial controls against the best practice guidance advised by the Charity Commission (CC8). The recommendations from this have been considered by the PCC and actions taken where necessary to tighten processes in line with the guidance.

11

Financial Statements

Statement of Financial Activities for the year ended 31 December 2022

Note
Income and Endowments		 Unrestricted Funds
Restricted Funds
2022 Total
2021 Total
£
£
£
£		 Unrestricted Funds
Restricted Funds
2022 Total
2021 Total
£
£
£
£
Donations, grants and legacies
2a
Investment income
2b
Church activities
2c
Other trading activities
2d		 359,926
7,177
367,102
336,379
11,194
-
11,194
10,580
9,855
1,028
10,882
7,130
4,871
-
4,871
3,066
Nursery School
3		 -
81,807
81,807
73,883
Total
Expenditure
Charitable giving
4
Church activities
5
Church management and administration
6
Expenditure on the church
7		 385,845
90,011
475,856
431,038
38,314
1,667
39,981
41,695
218,402
2,913
221,316
251,867
91,209
-
91,209
54,885
20,242
42,453
62,695
62,299
Nursery School
3		 -
76,685
76,685
64,001
Total
Net income/(expenditure)		 368,167
123,719
491,886
474,747
17,678
(33,708)
(16,030)
(43,709)
Transfers between funds
2e		 130 (130)
-
-
Net movement in funds
Reconciliation of funds
Total funds brought forward		 17,808
(33,838)
(16,030)
(43,709)
155,748
2,022,565
2,178,313
2,222,022
Net incoming resources 17,808
(33,838)
(16,030)
(43,709)
Total funds carried forward 173,556
1,988,727
2,162,283
2,178,313

12

Balance Sheet as at 31 December 2022 2022 Flxed assets Church equitthert Church ¢entre Nursuy equiF¥nent Prcwly 740 2,516 1.￿.119 2,CQ4,572 249 148,500 148,5(K) 2.111.608 1156.$84 Currenl assets Dobtcrfs and ryepBym8nts Cash at bank arh4 in hand 10 7,476 221.931 229,407 12,314 183.035 195.349 Credltors: Amounts falllng du• wlthln one year Other current Iia4iitios 11a 20.231 20,231 15.121 14121 Not ¢urnnt a•ts 2119.176 180.229 Total l•• ¢urr•nt Il•blllll•• 1320,784 1336.B13 Credltor8: Amounts falllng duo after moro than one year Loans Church Ctynmlssknws 10,(M)O 148. 158,%)0 10,0)0 148,￿) 158,500 Total Net Assets 12 2,161284 2,178,313 Reprosented by Funds Unr•rletsd fvnd& G•nèr81 fiJnd D•dgn•t•d fvnd Qulnquonnial ￿nd Pro¥ision$ Eqv+prnènt Ren￿￿1 L¥y¢Ly PlUi￿lS Wodd Pastoral R•thct•d fund• BuiJing$ Nursery Eco Community Act tk)rklThJ Dsanary Syn￿1 spor Ukrain8 Supwt Ag8ncy T?to1 funds 12 113,149 111.397 28,985 7,131 13,931 $69 9,091 71x1 22.687 1.217 10.787 569 9,091 1,952,119 32.758 472 523 1.134 874 1,994,572 27.634 129 230 2.162.284 2.178.313 A&yo%ed by th8 P hial Church COU￿61 on 22 May 2023 siynthj cffi its Alox Cacouris lchalrl The notes ¢xt FO98S 14 to 23 frxrn psrt oftlwe wx(awrt$. Graharn &*rno•b ITr•awr•r) 13

Notes to the financial statements for the year ended 31 December 2022

1. Accounting policies

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ ‘true and fair view’ provisions, the Charities SORP (FRS 102) Accounting and Reporting by Charities (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body or those that are informal gatherings of church members.

Funds

Income

Expenditure

Fixed assets

Volunteers

14

2. Income and Endowments

Legacies
Grants received
2a) Donations and legacies
Gift Aid
Church collections and sundry donations
2b) Investment income
Rent
Donations		 Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
282,571
-
282,571
273,311
62,059
150
62,209
54,893
14,374
4,151
18,524
8,174
-
-
0
0
922
2,876
3,798
0
359,926
7,177
367,102
336,379
9,900
-
9,900
9,900
Dividends
Interest received		 689
-
689
667
606
-
606
14
SPOT income
2c) Income from church activities
Fees
Events Income
Early Bird café
Children & Youth Ministry income
Lettings
2e) Transfers between funds
2d) Other trading activities		 11,194
0
11,194
10,580
725
-
725
2,196
5,486
-
5,486
4,033
789
-
789
324
2,855
-
2,855
577
-
1,028
1,028
9,855
1,028
10,882
7,130
4,871
-
4,871
3,066
4,871
-
4,871
3,066
Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
From General Fund to Ukraine Support Fund
From Buildings Fund to General Fund
From Agency Fund to General Fund		 230
(230)
-
-
400
(400)
-
-
(500)
500
-
-
130
(130)
-
-

15

3. St Paul's Church Nursery School

The financial results of St Paul's Church Nursery School are consolidated into the Statement of Financial Activities for the PCC, and the full accounts are shown below.

Discretionary Funding
Bank Interest
Statement of Financial Activities
Deposits Reclaimed
Fundraising
Donations
Income
Fees
Subsidised Fees
Early Years Funding Entitlement		 2022 £
2021 £
18,952
16,973
1,144
228
57,242
53,083
—
-
110
110
1,233
2,389
3,065
1,100
61
81,807
73,883
Pensions
General Maintenance Costs
Depreciation
Insurance
Charges
Fund Raising
Subsidised places
Other
Stationery & Administration
Training & Recruitment
Contribution towards use of Church room
Classroom resources
Expenditure
Staff Costs		 64,897
57,678
799
766
1,440
245
-
—
-
1,264
1,102
747
500
1,035
819
725
797
68
-
626
687
1,144
228
3,940
1,179
76,685
64,001
Tangible assets
Net income/(expenditure)
Total assets
Bank current accounts and cash
Liabilities
Balance Sheet
Assets
Fee debtors		 5,122
9,882
2022 £
2021 £
38,121
29,329
249
996
423
-
38,793
30,325
Fee deposit creditors 5,872
2,420
Capital Sinking Fund
Salary Cover Reserves
Other creditors
Total liabilities
Net Assets
Total funds
Represented by funds:
Project Fund
General Fund
Subsidised Places Fund (restricted)		 166
270
6,037
2,690
32,756
27,634
12,717
9,659
2,120
1,913
2,000
15,000
15,000
919
1,063
32,756
27,634

16

4. Charitable giving

Amounts were given as follows:

Amounts were given as follows: Amounts were given as follows:
Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
4,600
-
4,600
5,100
4,600
-
4,600
5,000
3,450
-
3,450
3,375
4,600
-
4,600
5,125
France Mission Trust
4,600
-
4,600
5,125
Open Doors
4,600
-
4,600
4,500
-
-
-
900
2,300
-
2,300
2,250
1,719
-
1,719
2,250
500
-
500
-
1,200
-
1,200
1,200
2,600
-
2,600
2,600
CAP (Mole Valley)
2,400
-
2,400
2,400
Dorking Foodbank
1,000
-
1,000
1,000
Christian Aid Ukraine Appeal
Besom (Dorking)
Oasis India
Juan Carlos & Penny Marces (Peru)
Outreach support
Hand in Hand (New Hope Orphanage, Kenya)
Beatitudes (Dorking)
Bin Twinning
Khongsais A Rocha UK (CMS)
Dave Bookless A Rocha UK (CMS)
Stuart & Jenny O
Grant to Ukraine hosts
Priory School Chaplaincy		 145
1567
1,712
275
100
100
Tearfund Afghanistan Appeal
Total grants		 -
-
-
595
38,314
1,667
39,981
41,695

Note: the £1567 paid from Restricted Funds for the Priory School Chaplaincy was contributions received from other churches in the Deanery

17

5. Church Activities

Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
122,769
-
122,769
120,046
1,579
-
1,579
1,088
1,488
-
1,488
10,916
-
-
-
14,770
-
-
-
10,636
-
-
-
45
-
-
-
1,377
Ministry costs
Parish share
Vicar's expenses
Vicarage running costs
Curate expenses
Vacancy costs
Associate Vicar diocesan recharge+expenses
Associate Vicar housing		 Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
122,769
-
122,769
120,046
1,579
-
1,579
1,088
1,488
-
1,488
10,916
-
-
-
14,770
-
-
-
10,636
-
-
-
45
-
-
-
1,377
Ministry costs
Parish share
Vicar's expenses
Vicarage running costs
Curate expenses
Vacancy costs
Associate Vicar diocesan recharge+expenses
Associate Vicar housing
Children & Youth Minister salary+expenses 27,350
-
27,350
26,218
1,072
-
1,072
1,041
667
-
667
5,300
12,207
-
12,207
11,355
2,558
-
2,558
2,455
16,046
-
16,046
12,525
640
-
640
844
4,322
-
4,322
11,730
169
-
169
469
Children & Youth Minister pension costs
6 Falkland Road house costs
6 Falkland Road mortgage interest
6 Falkland Road council tax
Worship Pastor salary+expenses
Worship Pastor pension costs
Youth Pastor salary+expenses
Youth Pastor pension costs
Ordinand expenses
Ordained Local Minister expenses
Technical resources for worship
Mission Bursaries
Worship and Services
Training and discipleship
Soul Survivor
Community outreach resources
Music, including musicians' pay
Subscriptions
Books
Children's & Youth Ministry
Alpha
Gifts
Other special service resources
Eco Church
Training and development
Non-Stipendiary Minister expenses
Visiting speaker expenses
Regular service resources
Café church		 -
-
-
-
57
-
57
45
-
-
-
45
190,924
-
190,924
230,904
100
-
100
-
741
-
741
421
787
-
787
268
1,409
-
1,409
699
1,069
227
1,296
562
500
-
500
480
6,439
-
6,439
6,333
11,045
227
11,272
8,763
825
-
825
683
-
-
-
-
6,469
-
6,469
4,798
366
-
366
303
312
-
312
360
675
-
675
-
2,774
-
2,774
1,656
-
-
-
-
-
2,533
2,533
390
Other Events
Worship Team		 4,748
153
4,902
3,832
265
-
265
180
Total activities related to church work 16,433
2,686
19,120
12,200
218,402
2,913
221,316
251,867

18

6. Church management and administration

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
6a) Central services
-
Office staff pay and expenses 36,081 36,081 21,855
- -
Office staff pension costs 1,115 1,115
Church utilities 27,961 - 27,961 13,448
-
Church & Centre cleaning 3,365 3,365 3,518
Verger 20 - 20 -
- - - -
Facilities Manager
Caretaker 3,353 - 3,353 4,013
-
Photocopier costs 1,749 1,749 1,648
-
IT support including website 1,332 1,332 1,810
Telephone 501 - 501 466
Stationery & Office materials 632 - 632 182
- - - -
Postage
Tea & Coffee 1,769 - 1,769 892
Early Bird café expenditure 48 - 48 -
Cleaning Materials 1,714 - 1,714 685
Costs of School House flat 4,243 - 4,243 -
-
83,882 83,882 48,516
6b) Other operational costs
Church insurance 4,559 - 4,559 4,407
Bank interest and charges paid 227 - 227 (468)
Independent Examiner's Fee 2,540 - 2,540 2,430
-
7,326 7,326 6,369
Total management and administration 91,209 - 91,209 54,885
7. Expenditure on the church
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
-
Repairs and routine maintenance 12,930 12,930 10,636
-
Quinquennial Repairs 3,702 3,702 6,870
Equipment 1,834 - 1,834 824
Depreciation 1,776 42,453 44,229 43,969
20,242 42,453 62,695 62,299
----- End of picture text -----

19

8. Staff Costs

Wages and salaries
Social security costs
Other pension costs		 Total
Total
2022
2021
£
£
147,642
134,592
844
869
3,796
3,120
152,282
138,582

The average monthly number of employees during the year was as follows:

Staff - church activities
Staff - nursery school		 2022
2021
5
6
7
7
12
13

The staff costs above include both church and church nursery staff. A grant of £1,265 was received in 2021 under the government's Job Retention Scheme.

There were no employees whose emoluments amounted to over £60,000 in the year.

The trustees consider the aggregate employment benefits of the key management personnel to be nil (2021:Nil)

9. Tangible fixed assets
Cost
At 1 Jan 2022
Additions
At 31 Dec 2022
Depreciation
At 1 Jan 2022
Charge for year
At 31 Dec 2022
Net book value
At 1 Jan 2022
At 31 Dec 2022		 Nursery
Equipment
Property
Total
£
£
£
£
£
1,496
2,209,120
156,969
148,500
2,516,087
-
-
-
-
Church
Centre
1,496
2,209,120
156,969
148,500
2,516,087
-
-
-
-
500
204,546
154,454
-
359,499
747
42,453
1,776
-
44,976
1,247
246,999
156,230
-
404,475
996
2,004,575
2,516
148,500
2,156,588
249
1,962,122
740
148,500
2,111,612

'Property' is the house at 6 Falkland Road (from May 2010 occupied by the Children's & Youth Minister). This was purchased on 16 August 1989 with a value linked loan from the Church Commissioners, shown under "Creditors: amounts falling due after more than one year". All income and expenditure is accounted for in the Statement of Financial Activities.

20

Sundry debtors
Gift Aid recoverable
Nursery debtors
Prepayments
11a) Amounts falling due within one year
Other taxes and social security
10. Debtors and prepayments
11. Liabilities		 2022
2021
£
£
493
923
4,407
11,392
423
-
2,154
-
7,476
12,314
2022
2021
£
£
-
-
Independent Examiner's fee 2,520
2,500
Nursery creditors
Deferred income
Agency collections
Accruals
11b) Amounts falling due after more than one year
Church Commissioners
Other loans		 6,037
2,691
951
-
82
1,602
10,641
8,328
20,231
15,121
148,500
148,500
10,000
10,000
158,500
158,500

The long term loan from the Church Commissioners is the mortgage on 6 Falkland Road, which is secured on the property.

The other loan is unsecured. It is repayable in 2024.

21

12. Analysis of Net Assets by Fund

The fund balances are as follows:

Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
Fixed assets 149,240
1,962,368
2,111,608
2,156,584
187,033
42,374
229,407
195,349
Current assets
Liabilities
Fund balance		 (162,716)
(16,015)
(178,731)
(173,621)
173,556
1,988,728
2,162,284
2,178,313

The movements and balances on the unrestricted funds, General and Designated, are as follows:

General Fund
Quinquennial
Provisions
Equipment Renewal
Legacy Projects
Youth Ministry
World Church
Pastoral
Total unrestricted
The movements and balances
Nursery
Building Fund
Eco
Community Action
Dorking Deanery Synod
SPOT St Pauls 0 to 2s
Ukraine Support
Agency
Total restricted		 1 Jan 2022
Incoming
Net
Transfers
Outgoing 31 Dec 2022
£
£
£
£
£
111,397
384,625
(21,001)
(361,872)
113,149
22,687
-
10,000
(3,702)
28,985
1,217
-
6,131
(217)
7,131
10,787
40
5,000
(1,896)
13,931
569
-
-
-
569
-
100
-
(100)
-
9,091
-
-
-
9,091
-
1,080
-
(380)
700
155,748
385,845
130
(368,167)
173,556
on the restricted funds are as follows:
1 Jan 2022
Incoming
Net
Transfers
Outgoing 31 Dec 2022
£
£
£
£
27,634
81,807
-
(76,685)
32,755
1,994,572
400
(400)
(42,453)
1,952,119
129
2,876
-
(2,533)
472
-
750
-
(227)
523
-
2,701
-
(1,567)
1,134
-
1,028
-
(153)
874
-
450
500
(100)
850
230
-
(230)
-
-
2,022,565
90,011
(130)
(123,719)
1,988,727
irs identified in quinquennial inspection (last undertaken in 2019)
al of significant technical equipment
g on activities relating to young people
ngagement with mission partners
y Vicar for discretionary pastoral purposes
e management of funds for the construction of the new church centre
s the net book value of the building (including kitchen equipment) and the

Fund details:

Quinquennial - fund to cover repairs identified in quinquennial inspection (last undertaken in 2019) Equipment - fund to cover renewal of significant technical equipment Youth Ministry - fund for spending on activities relating to young people World Church - fund to support engagement with mission partners Pastoral - fund available for use by Vicar for discretionary pastoral purposes Building - originally created for the management of funds for the construction of the new church centre (opened in 2014). Now represents the net book value of the building (including kitchen equipment) and the one outstanding loan.

22

13. Associated charities

13a) Field legacy

John William Field, who died in 1914, bequeathed to the church a sum of money which today is invested in 463 CBF (Central Board of Finance) Investment Fund shares valued on 31/12/2022 at £9,566. The dividends from these shares are held in a CBF Church of England deposit account or paid into the main church bank account, and may be applied at the discretion of the Churchwardens to any of the following:

Name of Charity St Paul's Churchwardens Field Legacy Account Trustees The Churchwardens Bank Central Board of Finance Income received 2022: £285 (2021: £275)

13b) Hyde bequest

In his will of October 1974, Mr A R Hyde bequeathed the income from £500 for the "general purposes of the Parish Church of St Paul". Currently the capital is invested in 658 CBF Investment Fund units valued at 31/12/2022 at £13,595 (31/12/2021: £15,409, a decrease during the year of £1,814) held by Guildford Diocesan Board of Finance. The income is paid into the main church bank account and is applied by the PCC. The bequest requires that the PCC maintain permanently in good and seemly condition the grave Number 1607 in Plot 29 in the Reigate Road Cemetery at Dorking including the surrounds thereof and renovate from time to time and in good time all lettering thereon.

Name of Charity Hyde Bequest Income received 2022: £404 (2021: £391)

14. Trustee remuneration, expenses and donations

No members of the PCC are remunerated for their role as trustees. The following members of the PCC received remuneration in respect of employment by the PCC in specific roles during 2022 as follows:

Salary (£) Pension Housing
contributions (£) costs (£)
Steve Henwood 26,801 1,072 15,432
(Children’s & Youth Minister)
Emily Lissaman 15,796 640 -
(Worship Pastor)
Andy Thompson 4,316 169 -
(Youth Pastor)
Sue Swain-Fossey 1.365 - -
(Operations Manager)

The PCC purchased a dishwasher (£399) for the Vicarage, contributed £1,089 towards the upkeep of the Vicarage garden, and paid a total of £565 for the Vicar and his wife and the Curate to attend New Wine.

A total of £1105 was paid to or on behalf of trustees or their spouses for their travelling, training or similar expenses (with none of this amount relating to their role as trustees).

Any other payments made to trustees or their close family were to reimburse them for goods purchased on the church’s behalf.

During their terms of office as trustees in 2022, PCC members and their spouses in aggregate donated a total of £54,700 to the church (not including the Gift Aid recovered by or on behalf of the PCC). None of this amount was donated for a restricted purpose.

23

Independent Examiner’s report to the Members of The Parochial Church Council of the Ecclesiastical Parish of St. Paul Dorking

I report to the members on my examination of the accounts of The Parochial Church Council of the Ecclesiastical Parish of St Paul Dorking for the year ended 31st December 2022.

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the Act; or

  2. the accounts did not accord with the accounting records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

P D Longstaff FCA Institute of Chartered Accountants in England and Wales

Date: 8[th] June 2023

24