2021-12-31-accounts

		CHARITY COMMISSION Independent examiner's report on the	CHARITY COMMISSION Independent examiner's report on the
		FOR ENGLAND	AND WALES accounts
Report tothe members of	trustees/		~iOeiV 1~~ H iAL. ( AU«CH C&uxC. IL
On accounts	forthe year ended		3 I )I(-.CC I~i6+2 103. I Charity no
Setout on pages
			I report to the trustees on my examination ofthe accounts ofthe above
			charity ("the Trust")forthe year ended 3 I I$ go~
Responsibilities basis ofreport		and	As the charity's trustees, you are responsible for the preparation ofthe accounts in accordance with the requirements ofthe Chai'ities Act 2011
			("the Act").
			I report in respect of my examination of the Trust's accounts carried out
			under section 145ofthe 2011Act and in carrying out my examination, I
			have followed all the applicable Directions given by the Charity Commission
			under section 145(5)(b)ofthe Act.
Independent examiner's statement			[The charity's gross income exceeded f250,000and I am qualified to undertake the examination by being a qualified member of-finseitname-ef
			. criArr&z&S iNsTiTUTC o jul ANrI~ il/l&m & p C.CcDUIUT N
			I have completed my examination. I confirm that no material matters have
			come to my attention in connection with the examination (other than that disclosed below *)which gives me cause to believe that in, any material
			respect:
			~ the accounting records were not kept in accordance with section 130
			ofthe Charities Act; or
			~ the accounts did not accord with the accounting records; or
			~ the accounts did not comply with the applicable requirements
			concerning the form and content ofaccounts 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 ofthe accounts to be reached.
		*Please ei e the wordsin the bracketsif they do not apply.
		Signed:	Date: L3 ' Li t.u'L
		Name:	-PAUL. A N L&WlM Cj COT FiCCV ~S76-ft-&)
Relevant professional qualification(s) or body			4 C4(Ft I C C; M A

				Unrestricted	Restricted	Endowment	Total	Prior year
				funds	funds	funds	funds	total funds
Income and endowments		from:
Donations and legacies				155,788.89	23,979.69		179,768.58	158,348.47
Income from charitable	activities			6,415.76			6,415.76	2,548.60
Other trading activities				38,193.15			38,193.15	27,943.45
Investments				74,298.97	3,679.83		77,978.80	77,924.34
Other income				19,466.86			19,466.86	41,051.57
Total income				294,163.63	27,659.52		321,823.15	307,816.43
Expenditure on:
Expenditure on charitable activities				290,719.84	27277.18		317,997.02	246480.98
Total expenditure				290,719.84	27,277.18		317,997.02	246,480.98
Net income I(expenditure) transfer		resources before		3,443.79	382.34		3,826.13	61,335.45
Transfers
Gross transfers between funds - in Gross transfers between funds - out Other recognised gains Ilosses				20,000.00 (20,000.00)			20,000.00 (20,000.00)	1,900.38 (1,900.38)
Gains Ilosses on investment		assets			18,166.18		18,166.18	6,908.68
Gains on revaluation, fixed assets, charity's			own use
Net movement in funds				3,443.79	18,548.52		21,992.31	68,244.13
Total funds brought forward				1,497,758.52	527,142.85		2,024,901.37	1,956,657.24
Total funds carried forward				1,501,202.31	545,691.37		2,046,893.68	2,024,901.37
Represented by
Unrestricted
General Fund				1,450,230.17			1,450,230.17	1,466,794.52
Designated
Fabric				11,051.21			11,051.21	11,050.73
KP Legacy School				5,207.00 14,713.93			5,207.00 14,713.93	5,207.00 14,706.27
Wall				20,000.00			20,000.00
Restricted
Bowdon Cares Fabric St Mary's					5,730.00 146,900.60		5,730.00 146,900.60	6,870.00 125,060.81
Future Fund For Youth					89,883.06		89,883.06	95,395.55
School					11,946.93		11,946.93	11,940.71
Trenbath					287,875.78		287,875.78	287,875.78
Wall					3,355.00		3,355.00

lass snd code	Descri tion		Thrs ear	Last esr
Fixed assets
6430 6432 6434 6440 6442 6444 6446	Property - Parish Centre Property - Stamford Cottage Property - Priory Street Equipment (Cost) - Parish Centre Equipment (Cost) - St Luke' s Equipment (Depreciation) - Parish Centre Equipment (Depreciation) - St Luke's		1,064,084.00 101,782.00 226,775.00 63,610.00 12,465.00 (63,610.00) 12,465.00	1,064,084.00 101,782.00 226,775.00 63,610.00 12,465.00 (63,610.00) 12,465.00
	Total Fixed assets		1,392,64'1.00	1,392,641.00
Current assets
6501 6502 6503 6505	Bank Current Account Nat West No 2Account Bank Current Account - HSBC St Mary's Bank Deposit Account - Barclays		69,082.34 434,829.46 127.74	108,386.00 336,597.83 127.74
6507	Bank Deposit Account - Fabric
6509 6512 6514 6516 6526 6528 Z05	Bank Deposit/Barclays FFY CBFDeposit/ School fund CBFDeposit/School Mgrs CBF Investment/Key Bequest CBFDeposit/Fabric National Savings/Fabrics Accounts Receivable	- Fabric SM	11,946.93 14,713.93 121,900.60 930.10 10,000.00 9053.44	30,000.00 11,940.71 14,706.27 125,060.81 929.62 10,000.00 12182.54
	Total Current assets		672,584.54	649,931.52
Liabilities
6699 Z04	Agency collections Accounts Payable		18331.86	1,040.32 16,630.83
	Total Liabilities		18,331.86	17,671.15
	Net Asset surplus(deficit)		2,046,893.68	2,024,901.37
Reserves
Z01 Z02	Excess / (deficit) to date Starting balances Gains/(losses) on investment	assets	3,826.13 2,024,901.37 18,166.18	61,335.45 1,956,657.24 6,908.68
	Total Reserves		2,046,893.68	2,024,901.37
	Represented by funds
	Unrestricted		1,450,230.17	1,466,794.52
	Designated Restricted		50,972.14 545,691.37	30,964.00 527,142.85
	Endowment
	Total		2,046893.68	2024901.37

Statement ofassets and liabilities
		This ear	Last ear
Tangible assets
Properly - Parish Centre
General Fund (Unrestricted)-		1 064,084.00	1,064,084.00
		1,064,084.00	1,064,084.00
Property -Stamford Cottage
General Fund (Unrestricted)-		101782.00	101,782.00
		101,782.00	101,782.00
Property - Priory Street
General Fund (Unrestricted)-		226,775.00	226,775.00
		226,775.00	226,775.00
Equipment (Cost) - Parish Centre
General Fund (Unrestricted)-		63,610.00	63,610.00
		63,610.00	63,610.00
Equipment (Cost) - St Luke's
General Fund (Unrestricted)-		12,465.00	12,465.00
		12,465.00	12,465.00
Equipment (Depreciation) -Parish Centre
General Fund (Unrestricted)-		63,610.00	63,610.00
		(83,610.00)	(63,610.00)
Equipment (Depreciation) - St Luke's
General Fund (Unrestricted)-		12,465.00	12,465.00
		(12,465.00)	(12,465.00)
	Total for Tangible assets	1,392,641.00	1,392,641.00
Cash at bank and in hand
Bank Current Account
Bowdon Cares (Restricted)- Future Fund For Youth (Restricted)- General Fund (Unrestricted)- Wall (Designated)- Wall (Restricted)- Agency collection (Restricted)-		(630.00) (10,298.33) 61,355.67 20,000.00 (1,345.00)	(630.00) 36,305.81 71,669.87 1,040.32
		69,082.34	108,386.00
Nat West No 2Account
Sowdon Cares (Restricted)- Fabric (Designated)- Fabric St Mary's (Restricted)- Future Fund For Youth (Restricted)- General Fund (Unrestricted)- KP Legacy (Designated)- Trenbath (Restricted)- Wall (Restricted)-		6,360.00 121.35 25,000.00 99,089.38 6,790.95 5,207.00 287,875.78 4,385.00	7,500.00 121.35 29,089.38 6,804.32 5,207.00 287,875.78
		434,829A6	336,597.83
Bank Current Account -HSBCSt htary's
General Fund (Unrestricted)-		127.74	127.74
		127.74	127.74
Bank Deposit Account -Fabric
Fabric (Designated)- General Fund (Unrestricted)-		(0.24) 0.24	(0.24) 0.24

Bank Deposit/Barclays	Bank Deposit/Barclays	FFY
Future Fund For Youth		(Restricted)-			30,000.00
					30,000.00
CBFDeposit/ School	fund
School (Restricted)-				11946.93	11,940.71
				11,946.93	11,940.71
CBFDeposit/School	Mgrs
School (Designated)-				14713.93	14,706.27
				14,713.93	14,706.27
CBFInvestment/Key	Bequest - Fabric SM
Fabric St Mary's (Restricted)-				121,900.60	125,060.81
				121,900.60	125,060.81
CBFDeposit/Fabric
Fabric (Designated)-				930.10	929.62
				930.10	929.62
National Savings/Fabrics
Fabric (Designated)-				10,000.00	10,000.00
				10,000.00	10,000.00
		Total for Cash at bank and in hand		683,531.10	637,748.98
Debtors
Accounts Receivable
Future Fund For Youth (Restricted)- General Fund (Unrestricted)- Wall (Restricted)-				1,092.01 7,646.43 315.00	0.36 12,182.18
				9,053A4	12,182.54
			Total for Debtors	9,053A4	12,182.54
Agency accounts
Agency collections
Agency collection (Restricted)-					1,040.32
					(1,040.32)
		Total for Agency accounts			(1,040.32)
Creditors: Amounts falling		due in one year
Accounts Payable
General Fund (Unrestricted)-				(18,331.86)	(16,630.83)
		Total for Creditors: Amounts	falling due in one year	(18,331.86)	(16,630.83)
			Grand total	2,046,893.68	2,024,901.37

Fund movement by	type
		0 enin	fncomia	Out oin	Transfers	Gains/losses	Clostn
Bowdon Car - Bowdcn Cares
Restricted		6870.00		1 140.00			5730.00
Subaotsl	for Bowdon Car	6,870.06		1,140.08			5,730.80
FFY ~ Future Fund For Yout
Restricted		9538555	19104.69	24617.18			88883.08
	Sub4otal for FFY	95,395.55	19,184.88	24,617.18			88,883.06
Fabric - Fabric

Designated	11050.73	0.48				11051.21
Subaotat for Fabric	11,050.73	0.48				11,051.21
Fabric SM - Fabric StMary' s
Restricted	125060.81	3673.61			18166.18	146900.60
Subeotal for Fabric SM	125,060.81	3,673.61			18,166.18	146,900.60
General - General Fund
Unrestricted Sub-total for General	1466794.52 1,466,794.52	294 155.49 294,155.49	290719.84 290,719.84	20000.00 (20,000.00)		1,450,230.17 1,450,230.17
KP Legacy - KP Legacy
Designated	5,207.00					5207.00
Subaotal for KP Legacy	5,207.00					5,207.00
School - School
Designated Restricted	14,706.27 11940.71	7.66 6.22				14,713.93 11946.93
Sub-total for School	26,646.98	13.88				26,660.86
Trenbath -Trenbath
Restncted Sub-total for Trsnbath	287875.78 287,875.78					287,875.78 287,875.78
Wall - Wall
Designated Restricted Subeotat for Wall		4,875.00 4,875.00	1 520.00 1,520.00	20,000.00 20,000.00		20,000.00 3,355.00 23,355.00
Grand total	2024901.37	321 823.15	317997.02		18166.18	2046893.68

							Total
			Unrestricted	Desi anted	Restricted	Endowment	This ear	Last esr
iNCOME AND ENDOWMENTS
Donations and legacies
0101 - Pledged Giving 0110- Envelopes 0150 - Open plate 0201 - Donations &Legacies 0202 - Donations - FABRIC			94,099.13 5,752.83 2,710.36 22,298.59				94,099.13 5,752.83 2,710.36 22,298.59	90,249.42 7,853.58 1,334.33 15,352.09
0203 - Donations - FFY 0205 - Sacnsty 0301 - Gift Aid 0302 - Gift aid - FABRIC			5.70 26,952.29		15,147.35		15,147.35 5.70 26,952.29	21,803.52 86A4 19,314.38
0304-Gift aid - FFY 0401 - Legacies - General fund 0402 - Legacies - Fabric			3,666.00		3,957.34		3,957.34 3,666.00	2,055.05
0801 - Bronze 0802 - Compassion UK 0803 - Coffee 1752 - Wa II		Total	3.65 29.48 270.86 155,788.89		4,S75.00 23,979.69		3.65 29.48 270.86 4,875.00 179,768.58	18.85 140.76 140.05 158,348.47
Income from charitable	activities
0501 - Fees - Weddings, funerals and baptisms			5,860.71				5,860.71	2,064.00
1201 - Playgroup income 1301 - Youth			115.45				115.45	264.34
1302-Zone2
1401 - Bowdon Cares		Total	439.60 6,415.76				439.60 6,415.76	220.26 2,548.60
Other trading activities
0701 - Lettinga SL 0702 - Lettings PC 0703 - Lettings SM			9,376.65 28,446.50 370.00				9,376.65 28,446.50 370.00	2,706.97 25,236.48
		Total	38,193.15				38,193.15	27,943.45
Investments
0601 - Rents - Stamford Cottage 0602 - Rents - Priory street 0603 —Rents —Arqulva 0901 - Bowdon Charity Income -		Co-	18,240.00 10,800.00 8,500.00 36,750.00				18,240.00 10,800.00 8,500.00 36,750.00	18,240.00 10,800.00 8,500.00 36,750.00
op
1701 - Investment movements
1702 - Interest - general 1703- Interest - Fabric 1705 - Interest - Church School			0.09 0.74	0.48 7.66	3,673.61 6.22		0.09 3,674.83 13.88	1.17 3,520.49 112.68
		Total	74,290.83	8.14	3,679.83		77,978.80	77,924.34
Other income
1001 - Parish events 1101- Sundry Income 1706 - Insurance Claim Income			4,473.55 11,993.31				4,473.55 11,993.31	41,051.57

EXPENDITURE
Expenditure on charitable	activities
2101 - Water 2120-Gas 2130 - Electricity 2135- Hygiene		3,817.80 7,403.25 4,169.01 390.42		3,817.80 7,403.25 4,169.01 390.42	2,920.47 9,303.96 5,156.29 519.33
2140- Telephone 2145 - Photocopier 2150 - Stationery and office supplies 2331 - Technical and office		1,115.53 1,749.18 1,288.44 3,300.88		1,115.53 1,749.18 1,288.44 3,300.88	1,448.63 967.86 614.23 5,261.03
equipment
2340 - Information displays and		1,006.11		1,006.11	338.79
banners
3301 - Outside Giving		621.75		621.75	40.00
3302 - Outside Giving - Bronze	and
Coffee
3303 - Outside Giving - Compassion		1,008.00		1,008.00	981.00
L/K
5101 - Salaries, Fees and Pensions 5102 - Salaries FFY 5103 - Clergy Expenses 5104 - Clergy Fees		84,545.03 1,205.77 402.20	24,617.18	84,545.03 24,617.18 1,205.77 402.20	87,767.25 18,861.16 2,135.48 232.00
5201 - SM Music 5202- Public Broadcasting		2,737.14 1,123.72		2,737.14 1,123.72	1,039.80 1,086.51
Fees/Licenses
5203 - Bowdon Church News 5301 - Wedding and Funeral Costs		2,763.00 2,809.50		2,763.00 2,809.50	2,982.25
5401 - Zone 2 Ministry		383.48		383.48	106.64
5402 - Youth Ministry		848.51		848.51	465.50
5403 - StLuke's Ministry		53.50		53.50
5501 - Sacristy Expenditure		237.01		237.01	324.93
5502 - Service Books					26.94
5601 - Fabric and Maintenance 5602 - Fabric and Maintenance	SM SL	3,372.14 1,784.74		3,372.14 1,784.74	3,629.68 96.00
5603 - Fabric and Maintenance PC 5604 - Fabric 8 Maintenance -Wall		768.77 12,898.46	1,140.00 1,370.00	1,908.77 14,268.46	5,483.90
5701 - Maintenance Stamford		4,783.85		4,783.85	2,045.29
Cottage
5702- Maintenance Priory Street 5703 - Maintenance		1,465.00 1,647.05	150.00	1,465.00 1,797.05	100.00
Gardens/Grounds
5704 - Sundry Maintenance 5801 - Council Tax		5.64 3,285.14		5.64 3,285.14	(275.00) 3,284.96
5901 -Insurance 6403 - Bowdon Cares Expenses 6405 - Refreshments		15,093.19 1,267.23 683.36		15,093.19 1,267.23 683.36	17,607.97 889.81 306.05
6801 - Parish Share 6802 - Curate's House		102,655.17		102,655.17	67,624.34
7001 - Miscellaneous 7002 - Depreciation		18,030.87		18,030.87	3,107.93
8101 - Duke of Edinburgh Costs
8102 - School Fund Expenditure
8107 - Parish Centre - Energy 8108 - Pansh Centre -???

8109-Parish	Centre - Insurance
8110- Parish	Centre - FABRIC
8111 - Parish	Centre -Telephone &
Internet
8112- Parish	Centre -Water
8113- Parish	Centre - Postage and
Stationery
8114- Parish	Centre -Miscellaneous
	Total EXPENDITURE TOTAL	290,719.84 290,719.84		27,277.18 27,277.18	317,997.02 317,997.02	246,480.98 246,480.98
	GRAND TOTAL	3,435.65	8.14	382.34	3,826.13	61 335.45

	2021	2021	2021
	Fseehold	Equipment	Total
	Property
	6
Cost
At 1"January	1,392,641	76,075	1,468,536
Additions	0	0	0
At 31"December	1,392,641	76,075	1,468,536
Depreciation At 1"January	0	-76,075	-76,075
Charge for the Year At 31"December	0 0	0 -76,075	0 -76,075
Net Book Value
At 31"December 2020	1,392,641	0	1,392,641
At 31"December 2019	1,392,641	0	1,394,641

9.	Investments
	Movement in	market value
				2021	2020
					8
	Market value	at 1"January		115,640	91,461
	Investments Net gains on Market value	sold during year revaluations in the year at 31"December		0 9,420 125,060	0 24,179 115,640
	All investments are held with the Chester Diocesan			Board of Finance.
10.	Debtors
				2021	2020
	Accounts receivable				8
				9,053.44	12,182.54
11.	Creditors
				2021	2020
				8	8
	Liabilities
				18,331.86	16,630.83