## **The Parish of Ewhurst with Okewood and Forest Green** ## **Charity No. 1134020** **Trustees' Report and Unaudited Accounts** **31 December 2020** **The Parish of Ewhurst with Okewood and Forest Green Contents** Pages - Trustees' Annual Report - Independent Examiner's Report Page 1 **The Parish of Ewhurst with Okewood and Forest Green Trustees Annual Report** ## EOFG Parish The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2020. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1134020** ## **Principal Office** The Rectory The Street Ewhurst Surrey GU6 7PX ## **Trustees** The following Trustees served during the year: P. Bennet T. Brimelow B. Bruford M. MATTHEWS C. Shepherd C. Ward ## **Directors of Corporate Trustees** Rev Clare Shepherd |**Directors of Corporate Trustees**
Rev Clare Shepherd||| |---|---|---| |Rev John Marsh|Peter Bennet|Michelle Matthews FCCA| |Bill Bruford|Tony Brimelow|Amber Woods| |Mike Brady|Shirley Dighton|Jane Harry| |Clive Ward||| |Val Henry|Jan Jesson|Liz Thorne| |Janet Templeman / Liz Tingley|Jan Moir|Sarah Smith| |David Steel|Angie Thomas|Barry Thompson| ## **Accountants** MHM Accounting Solutions 13 Mapledrakes Close Ewhurst GU6 7QR ## **Bankers** Santander BBAM, Bridle Road, Bootle, Merseyside, GIR 0AA. Page 2 **The Parish of Ewhurst with Okewood and Forest Green Trustees Annual Report** ## **Investment Advisors** CCLA Investment Management Ltd Senator House 85 Queen Victoria Street London EC4V 4ET ## **OBJECTIVES AND ACTIVITIES** The purpose of the charity as set out in its governing document PUBLIC WORSHIP FOR ALL. THE PROVISION OF SACRED SPACE FOR PERSONAL PRAYER AND CONTEMPLATION PASTORAL WORK, INCLUDING VISITING THE SICK AND THE BEREAVED. TEACHING OF RELIGIOUS ASSEMBLIES IN SCHOOLS. PROMOTION OF CHRISTIANITY THROUGH SERMONS AND SMALL GROUPS. RELIGIOUS ASSEMBLIES IN SCHOOLS. PROVISION ACTIVITIES FOR SENIOR CITIZENS,PARENTS,TODDLERS. SUPPORTING OTHER CHARITIES IN THE UK & OVERSEAS. The Parish of Ewhurst with Okewood and Forest Green PCC is a corporate body established by the Church of England and operates under the Parochial Church Council Powers,Measure. It has the responsibility of co-operating with the incumbent, Rev. Clare Shepherd (from 01.10.18), in promoting to the ecclesiastical parish the whole mission of the Church: pastoral, evangelistic, social and ecumenical. It also has the maintenance responsibilities for the Church and the Church grounds. The PCC is registered with the Charity Commission. A large charity must provide an explanation of its aims, including details of the issues it seeks to tackle and the changes or differences it seeks to make through its activities... A large charity must provide an explanation how the achievement of its aims will further its legal purposes... A large charity must provide an explanation of its strategies for achieving its stated aims and objectives... A large charity must provide an explanation of its criteria or measures it uses to assess success in the reporting period... A large charity should provide a more detailed explanation of its short-term and long-term aims and objectives... ## **ACHIEVEMENTS AND PERFORMANCE** A large charity must review its charitable activities undertaken, explaining performance achieved against objectives set ... A large charity must include an explanation when material fundraising activities are undertaken, details of the performance achieved against fundraising objectives set ... A large charity must provide an explanation when material investments are held, details of investment performance achieved against objectives set ... A large charity must provide an explanation of any material expenditure occurred to raise income in the future... A large charity must provide commentary on those significant positive and negative factors within and outside the charity's control which are relevant to the achievement of its objectives ... ## **FINANCIAL REVIEW** A review of the charity's financial position at the year end 2020 ## **PLANS FOR FUTURE PERIODS** A large charity must provide a summary of the charity's plans for the future including its aims and objectives and details of any plans to achieve them ... A large charity's report should explain the trustees perspective of the future direction of the charity... Page 3 9alThit ¢Y tnL**< reqxY4ilylFtiesln relat1¢￿ to tl*fimxlal #atwiBtts The thwily tru&ees8re rewnsble for preparing atruaeeg ￿nu￿ rqxsrt and fin￿￿￿ gat￿n￿￿SIn £X)rdan￿ with applioble law and Lhit￿l knunting s￿dard$(L￿1t￿l I{n￿￿o￿ Qkneraly Aniunting FY*io). Th8 Trua88sare r84)onsblefor Wing prop8r ￿0)UntIng r￿rdsth8l di￿￿0* with r&%9)n*le 8nytime thelinanaa FY)Stion ol the thwity to ￿able them to en8Jre that the finan(ia aatements Imply with the (haritiesA* 2fi11. the w11c￿le (harities (knuntsarKI Fèports) ￿ulationS arKJ the provigonsof the Tru* d￿￿. The TrU￿￿￿e a19) rawn9ble for ￿¥￿&ding the a*sof the L**ity taorYJ rea￿a)le &epsfor tha prevention arKI dat￿lI0n of fraud aKJ other irr￿￿laritIes on behaff of the th*ity'struaee5 cW￿d Truaee 31 2020 **The Parish of Ewhurst with Okewood and Forest Green Independent Examiners Report** ## **Independent Examiner's Report to the trustees of The Parish of Ewhurst with Okewood and Forest Green** I report to the trustees on my examination of the accounts of The Parish of Ewhurst with Okewood and Forest Green for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. ## **Responsibilities and basis of report** As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed. 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** As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of ACCA. I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the accounts do not accord with those records; or - the accounts did 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. Jill Wright FCCA Jasmine Cottage Fifield Lane Frensham Surrey GU10 3AR 31 December 2020 Page 5 **The Parish of Ewhurst with Okewood and Forest Green Statement of Financial Activities** ## **for the year ended 31 December 2020** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other
7
**Total**
**Expenditure on:**
Raising funds
8
Charitable activities
9
Other
10
**Total**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricte**
**d funds**
**2020**
**£**
108,540
146
6,177
8,020
2,000
124,883
2,880
-
122,901
125,781
0
(898)
9,908
9,010
-
9,010
(3,162)
5,849|**Restricted**
**funds**
**2020**
**£**
-
-
-
-
128,578
128,578
-
-
114,704
114,704
14,704
28,578
(9,908)
18,670
-
18,670
353,737
372,406|**Total**
**funds**
**2020**
**£**
108,540
146
6,177
8,020
130,578|**Total funds**
**2019**
**£**
115,323
65,258
6,361
9,553
162,809| |---|---|---|---|---| ||||253,461
2,880
-
237,605|359,304
17,952
5,681
385,440| ||||240,485
14,704|409,073
44,092| ||||27,680
-|(5,677)
(9,839)| ||||27,680
-|(15,516)
6,148| ||||27,680
350,575|(9,368)
359,943| ||||378,255|350,575| Page 6 **The Parish of Ewhurst with Okewood and Forest Green Balance Sheet** ## **at 31 December 2020** |**Charity No. 1134020**
**Current assets**
Investments
12
Cash at bank and in hand
**Creditors:**Amount falling due within one year
13
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
14
Funds
Restricted income funds
**Unrestricted funds**
14
General funds
**Reserves**
14
**Total funds**|**2020**
**£**
299,301
100,260
399,561
(21,306)
378,255
378,255
378,255
378,255
0
381,860
381,860
(3,605)
(3,605)
378,255|**2019**
**£**
289,524
73,624| |---|---|---| |||363,148
(12,573)| |||350,575
350,575| |||350,575| |||350,575| |||-
353,737| |||353,737
(3,162)| |||(3,162)| |||350,575| Approved by the trustees on 31 December 2020 And signed on their behalf by: C. Ward Trustee 31 December 2020 Page 7 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** ## **for the year ended 31 December 2020** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 8 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Freehold investment property** Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. ## **Stocks** Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## **Trade and other debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity 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. Page 9 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** ## **Research and development** Expenditure on research and development is written off in the year in which it is incurred. ## **Foreign currencies** Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure. ## **Leased assets** Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 10 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** 2 **Statement of Financial Activities - prior year** |2
**Statement of Financial Activities - prior year**||||| |---|---|---|---|---| |**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
**Total**
**Expenditure on:**
Raising funds
Charitable activities
Other
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
Planned Giving tax efficient
Planned Giving
Collections
Gift Aid|**Unrestricted**
**funds**
**2019**
**£**
115,323
20,536
6,361
9,553
629
152,402
16,212
0
134,016
150,227
0
2,175
-
2,175
0
2,175
5,337
(3,162|**Restricted**
**funds**
**2019**
**£**
-
6,741
-
-
-
6,741
1,740
5,681
-
7,421
24
(656)
(9,839)
(10,495)
-
(10,495)
364,232
353,737
**Unrestricted**
**£**
72,130
6,977
5,616
23,817
108,540|**Endowment**
**funds**
**2019**
**£**
-
37,981
-
-
162,180
200,161
-
-
251,424
251,424
44,068
(7,196)
-
(7,196)
6,148
(1,048)
1,048
0
**Total**
**2020**
**£**
72,130
6,977
5,616
23,817
108,540|**Total funds**
**2019**
**£**
115,323
65,258
6,361
9,553
162,809| |||||359,304
17,952
5,681
385,440| |||||409,073
44,092| |||||(5,677)
(9,839)| |||||(15,516)
6,148| |||||(9,368)
359,943| |||||350,575| |||||**Total**
**2019**
**£**
69,152
2,642
25,316
18,213| |||||115,323| Page 11 **The Parish of Ewhurst with Okewood and Forest Green** ## **Notes to the Accounts** ## 4 **Income from charitable activities** |Special Collections
Fund Raising
5
**Income from other trading activities**
Weddings, Funerals etc
Magazine
Ark
6
**Income from investments**
Interest
7
**Other income**
Legacies
Grants
Other
8
**Expenditure on raising funds**
_Costs of generating voluntary_
_income_
Planned Giving tax efficient
_Fundraising trading costs_
Weddings, Funerals etc
Magazine|**Unrestricted**
**£**
2,000
0
-
2,000|**Unrestricted**
**£**
146
-
146
**Unrestricted**
**£**
1,557
4,530
90
6,177
**Unrestricted**
**£**
8,020
8,020
**Restricted**
**£**
-
112,588
15,990
128,578|**Total**
**2020**
**£**
146
-
146
**Total**
**2020**
**£**
1,557
4,530
90
6,177
**Total**
**2020**
**£**
8,020
8,020
**Total**
**2020**
**£**
2,000
112,588
15,990
130,578|**Total**
**2019**
**£**
5,681
59,577| |---|---|---|---|---| |||||65,258| |||||**Total**
**2019**
**£**
4,124
1,740
497| |||||6,361| |||||**Total**
**2019**
**£**
9,553| |||||9,553| |||||**Total**
**2019**
**£**
-
162,180
629| |||||162,809| |||||| |||**Unrestricted**
**£**
-
-
2,880
2,880|**Total**
**2020**
**£**
-
-
2,880
2,880|**Total**
**2019**
**£**
10,291
7,661
-| |||||17,952| Page 12 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** - 9 **Expenditure on charitable activities** ||||||**Total**|**Total**| |---|---|---|---|---|---|---| ||||||**2020**|**2019**| ||||||**£**|**£**| ||_Expenditure on charitable_|||||| ||_activities_|||||| ||Special Collections||||-|5,681| ||_Governance costs_|||||| ||||||-|5,681| |10|**Other expenditure**|||||| |||**Unrestricted**||**Restricted**|**Total**|**Total**| ||||||**2020**|**2019**| ||||**£**|**£**|**£**|**£**| ||Music|3,029||-|3,029|3,336| ||Parish Share|69,918||-|69,918|66,830| ||Service Costs|4,620||4,636|9,256|5,773| ||||-|-|-|2,677| ||Employee costs|6,241||-|6,241|6,497| ||Premises costs|35,872||110,068|145,940|293,202| ||General administrative costs|3,221||-|3,221|7,125| |||122,901||114,704|237,605|385,440| |11|**Staff costs**|||||| ||Salaries and wages|||6,239||6,494| ||Pension costs|||2||3| |||||6,241||6,497| ||No employee received emoluments in excess of £60,000.|||||| ||The average monthly number|of full time equivalent employees||during the year|was as follows:|| |||||**2020**||**2019**| |||||**Number**||**Number**| ||Parish Office|||1||1| |||||1||1| |12|**Current asset investments**|||||| |||||**2020**||**2019**| |||||**£**||**£**| ||Listed investments|||299,301||289,524| |||||299,301||289,524| Page 13 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** ## 13 **Creditors:** |**Creditors:**||| |---|---|---| |amounts falling due within one year
Accruals and deferred income|**2020**
**£**
21,306
21,306|**2019**
**£**
12,573| |||12,573| Page 14 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** ## 14 **Movement in funds** |**Movement in funds**|||||| |---|---|---|---|---|---| ||**At 1 January**
**2020**
1
13,749
(14,497)
23,082
215,727
619
406
239,087
574
10,202
393
939
4,248
2,486
18,842
60,954
-
947
9,227
(1,147)
22,128
5
532
31,692
-
31,692|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
-
-
97,588
-
-
-
-
97,588
-
-
-
-
250
-
250
124,883
0
947
-
-
-
-
-
947
0
947|**Resources**
**expended**
**£**|**Gross**
**transfers**
**£**
-
-
-
-
-
-
-
-
-
(9,402)
-
-
(506)
-
(9,908)
9,908|**At 31**
**December**
**2020**
**£**
1
14,696
9,227
21,935
285,624
619
2,347
15,740
10,441| |**Restricted funds:**
**Restricted funds:**
Project/Building fund
Restoration Restricted
Roof
Property Fund
Capital Fund
The Trust Fund
Restoration/Fabric Fixed
Securities Fund
Ministry
Wi-Fi
_Total_
**Restricted income funds:**
Choir Fund
Jim Jennings Bell Fund
Embroidery Fund
Graves Maintenance Fund
Youth
Okewood Pastoral Care
_Total_
**Unrestricted funds:**
**General funds**
**Restricted income funds:**
Restricted funds:
Project/Building fund
Restoration Restricted
Roof
Property Fund
Capital Fund
Restoration/Fabric Fixed
Securities Fund
Okewood Village Hall|||||| ||||-||| ||||-||| ||||(47,999)||| ||||-||| ||||-||| ||||-||| ||||-||| ||||(47,999)||| ||||||360,630| ||||||574
800
393
939
3,742
2,486| ||||-||| ||||-||| ||||-||| ||||-||| ||||(77)||| ||||-||| ||||(77)
(125,781)||| ||||||21,230| ||||||(3,605)
0
-
-
-
-
-
-| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| |_Total_|||||0| |Revaluation fund|||||0| |_Total revaluation reserves_|||||| ||||||0| Page 15 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** **Total funds** |350,575|223,668|(173,857)|-|378,255| |---|---|---|---|---| Purposes and restrictions in relation to the funds: Revaluation reserves Represent the amount by which investments exceed their historical cost. |Endowment funds:|| |---|---| |**Project/Building fund**|Given to Build the toilets and room at Ewhurst| |Restoration Restricted|Given for black beetle in the Beams in Ewhurst| |Roof|Given to maintain the Roof of St Peter and St Paul| |Property Fund|Given to Ewhurst for the upkeep of the Capital| |Capital Fund|Given to Ewhurst for the upkeep of the Capital| |The Trust Fund|Given to Build the room at Ewhurst| |Restoration/Fabric Fixed|Given to maintain the restoration and Fabric at Ewhurst| |Securities Fund|| |Okewood Village Hall|Kept separately in the a separate trust of trustees to run the Village Hall| |Restricted funds:|| |Choir Fund|Given to replace robes when needed at St Peter and St Paul| |Jim Jennings Bell Fund|Given to replace/maintain Bells at St Peter and St Paul| |Embroidery Fund|PCC restricted for emergencies on capital| |Graves Maintenance Fund|Given for specific graves at St Peter and St Paul| |Youth|Given to help run Youth activates| |Okewood Pastoral Care|Given to help with training at Okewood for Pastoral Care| |Okewood Village Hall|Raised and Given to designated Third Party Charities| ## 15 **Analysis of net assets between funds** |Net current assets
16 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted**
**funds**
**£**
78,954
78,954
**At 1 January**
**2020**
**£**|**Restricted**
**funds**
**£**
299,301
299,301
**Cash flows**
**£**|**Total**
**£**
378,255| |---|---|---|---| ||||378,255| ||||**At 31**
**December**
**2020**
**£**| ||73,624|26,636|100,260| ||73,624
73,624|26,636
26,636|100,260| ||||100,260| ||||| Page 16 **The Parish of Ewhurst with Okewood and Forest Green Notes to the Accounts** ## 17 **Commitments** ## _**Operating lease commitments**_ Annual commitments under non-cancellable operating leases are as follows: ||**2020**|**2020**|**2019**|**2019**| |---|---|---|---|---| ||**Land and**
**buildings**|**Other**|**Land and**
**buildings**|**Other**| ||**£**|**£**|**£**|**£**| |Operating leases with expiry date:||||| |**_Pension commitments_**||||| |||**2020**||**2019**| |||**£**||**£**| |The pension cost charge to the charity||||| |amounted to:||2||3| Page 17 **The Parish of Ewhurst with Okewood and Forest Green Detailed Statement of Financial Activities** ## **for the year ended 31 December 2020** |**Income and endowments from:**
Donations and legacies
Planned Giving tax efficient
Planned Giving
Collections
Gift Aid
Charitable activities
Special Collections
Fund Raising
Other trading activities
Weddings, Funerals etc
Magazine
Ark
Investments
Interest
Other
Legacies
Grants
Other
**Total income and restricted**
**Expenditure on:**
Costs of generating donations and
legacies
Planned Giving tax efficient
Costs of other trading activities
Weddings, Funerals etc
Magazine
**Total of expenditure on raising**
**funds**
Charitable activities
Special Collections|**Unrestrict**
**ed funds**
**2020**
**£**
72,130
6,977
5,616
23,817
108,540
146
-
146
1,557
4,530
90
6,177
8,020
8,020
2,000
0
-
2,000
124,883
-
-
-
2,880
2,880
2,880
-
-|**Restricted**
**funds**
**2020**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
112,588
15,990
128,578
128,578
-
-
-
-
-
-
-
-|**Total**
**funds**
**2020**
**£**
72,130
6,977
5,616
23,817
108,540
146
-
146
1,557
4,530
90
6,177
8,020
8,020
2,000
112,588
15,990
130,578
253,461
-
-
-
2,880
2,880
2,880
-
-|**Total funds**
**2019**
**£**
69,152
2,642
25,316
18,213| |---|---|---|---|---| |||||115,323| |||||5,681
59,577| |||||65,258| |||||4,124
1,740
497| |||||6,361| |||||9,553| |||||9,553| |||||-
162,180
629| |||||162,809| |||||359,304
10,291| |||||10,291| |||||7,661
-| |||||7,661| |||||17,952
5,681| |||||5,681| Page 18 **The Parish of Ewhurst with Okewood and Forest Green Detailed Statement of Financial Activities** ## **Total of expenditure on charitable** |
**activities**
Other expenditure
Music
Parish Share
Service Costs
Employee costs
Salaries/wages
Pension costs
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Stationery and printing
Sundry expenses
Telephone, fax and broadband
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure) before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|-
3,029
69,918
4,620
-
77,567
6,239
2
6,241
447
8,556
503
7,399
8,205
10,762
35,872
1,060
-
2,161
3,221
122,901
125,781
0
(898)
9,908
9,010
-
9,010
(3,162)
5,849|-
-
-
4,636
-
4,636
-
-
-
-
-
-
-
110,068
-
110,068
-
-
-
-
114,704
114,704
14,704
28,578
(9,908)
18,670
-
18,670
353,737
372,406|-
3,029
69,918
9,256
-
82,203
6,239
2
6,241
447
8,556
503
7,399
118,273
10,762
145,940
1,060
-
2,161
3,221
237,605
240,485
14,704
27,680
-
27,680
-
27,680
350,575
378,255|5,681
3,336
66,830
5,773
2,677| |---|---|---|---|---| |||||78,616| |||||6,494
3| |||||6,497| |||||-
7,943
1,203
7,286
266,695
10,075| |||||293,202| |||||1,083
4,104
1,938| |||||7,125| |||||385,440| |||||409,073
44,092| |||||(5,677)
(9,839)| |||||(15,516)
6,148| |||||(9,368)| |||||359,943| |||||350,575| Page 19