## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||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|