The Parlsh of Ewhurst with Okewood and Forest Green
Charity No. 1134020
Trustee5' Report and Unaudlted Accounts
31 Oecember 2022

The Parish of Evthurstwlth Okewood and Forest Green
Contents
Pages
Trustees, Annual Report
Independent Examlnerfs Report
statement of Flnanclal Actlvltles
Balance Sheet
Notes to the Accounts
7-16
Page I

The Parish of Ewhur5t wlth Okewood and Forest Green
Trustees Annual Report
EOFG Parish
The trustees present thelr report wfLh the unaud￿ed financial statements of the charlty for the year ended
31 December2022.
REFERENCE AND ADMINisfRATIVE DETAILS
Charlty No. 1134020
Principal Offlee
The Rectory
The Street
Ewhur5t
Surrey
GU67PX
Trustees
The followln8 trustee5 served durln8 the year:
P. Bennet
T. 8rlmelow
8. Bruford
M. mA￿HEWs
C. Shepherd
C. Ward
Trustees
Rev Clare Shepherd
Wlll Shepherd
8111 Bruford
Mlke Bradv
Julla Stearnes
Tony 8rimelow
Shlrley Dlghton
Mlchelle Matthews FCCA
Amanda George
Joanna Cadman
Cllve Ward
Val Henry
Janet Templeman
David Steel
Jan Jesson
Jan Molr
Angle Thomas
Llz Thorne
Llz Tin8lev
Jackie Avery
Accountants
MHM Accountlng Solvtlons
13 Mapledrake5 Close
Ewhurst
GU67QR
Bankers
Santander
BBAM,
Bridle Road,
Bootle,
Merseyside,
GIR OAA.
Page 2

The P4rfsh of Ewhutst 0kew(￿d and Forest Green
Trustees Annual Report
Investment #Ahi50
CCLA Investment Management Ltd
Senator House
85 Queen Victoria Street
London
EC4V 4Er
OBJECTIVES AND ACTivmES
The purpose of the charlty as set out In Its govemlng document PL18LIC WORSHIP FOR ALL THE PROVISION
OF SACRED SPACE FOR PERSONAL PRAYER ANO CONTEMPLATION PASTORAL WORK. INCLUDING VISITING
THE SICK AND THE BEREAVED. TEACHING OF RELIGIOUSASSEM8LIES IN SCHOOLS. PROMOTION OF
CHRISTIANITY THROUGH SERMONS AND SMALL GROUPS. RELIGIOUS ASSEMBLIES IN SCHOOLS. PROVISION
ACTIVITIES FOA SENIOR cmzENS,PARENTS,TOODLERS. SUPPORTING OTHER CHARITIES IN THE UK &
OVERSEAS.
The Par15h of Ewhurst wlth Okewood and Forest Green PCC Is a corpofate body e5tabllshed by ihe Church of
Erwland and operates under the Parochlal Church Councll Powers,Measure. It ha5 the responsibillty of
cTroperatln8 w￿h the Incumbent, Rev. Clare Shepherd lfrom 01.10.IP4 In promotin8 to the ecclesiastlcal
parish the whole mlsslon of the Church: pastornl, evangellstlc, soclal and ecumenlcal. It also has the
malntenance re5ponslbllltles for the Church and the Church grounds. The PCC Is re81stered with the Charlty
Commlssion.
FINANCIAL RÉVIEW
A revlew of the charlty's flnanclal pos￿10n at the year end
St•t¢m•nt of truste•s' Miponslbllltl•s In relatlon lo lh• flnandal I￿•m•￿ts
The charity trustees are responsible for preparSn8 a trustees, annual report and flnanclal statements In
accordance w5th appllcable law and United Klngdom Accountln8 Standards Iunlted Klngdom Generallv
Accepted Accountlng Practlcel.
The trustees are re5ponslble for keeplng proper accountln8 records that dlsclose wlth reasonable accuracv
at any tlme the flnanclal posltlon of the charlty and to enable them to ensure that the flnanclal statements
comply wlth the Charftles Act 2011, the appllcable Charltles (Accounts and Reports) Re8ulatlon5, and the
provlslons of the Trust deed. The Trustee5 are also fesponslble for safeguardlng the assets of the charlty
and hence taklng reasonable steps for the preventlon and detectlon of fraud and other Irregularitles.
Si8ned on behalf of the charlty's trustees
c.ward
Trustee
31 December 2022
Page 3

The Parlsh of Ewhurst with Okewood and Forest Green
Statement of Financlal Activitie5
for the year ended 31 Decernber 202Z
Independent Examiner's Report to the tfU5tees of The Parlsh of Ewhurst wlth Okewood and Forest Gr￿fi
I report to the trustees on my examlnation of the financial statements of The Parish of Ewhurst with
Okewood and Forest Green forthe year ended 31 December 2022.
Responsibilltles and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 20111'the 2011 Act,).
I report In respect of my examlnation of the charity's financial statements carried out under sectlon 145 of
the 2011 Act and in carrying out my examinatlon I have followed all the applicable Directions given by the
Charity Commlsslon under Section 14515llbl of the Act.
Independ•nt examlner's statement- matter of concern identllSed
I have completed my examlnation. I have Identifled matters of concern that give me reasonable cause to
believe that the financlal data used to prepare these accounts was not fully compllant wlth the
requlrements of the Charltles Act 2011. These concerns relate to matters of.. dlsclosures and Trustee's
report not being SORP compliant, reconclllation of fund5, record keeping not enablin8 adequate
Information to be extracted. However, the Balance Sheet balances, agrees to the bottom of the Statement
of Financlal Activitles and bank.
8ased on the concerns Identlfled, I have not been able to form an oplnlon of the valldlty of the underlyln8
transactions, or appropriateness of their categorlsation wbthin the accounts. We have also been unable to
form an oplnlon on the correctness of the fund balances on movements.
John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 IBF
Page 4

The Parish of Ewhurst with Okewood and Forest Green
Statement of Flnanclal Activities
for the year ended 31 December 2022
Unrestricted
funds
2022
Reslrlrted Endowment
funds
fund5 Total fvnds Total funds
2022
2022
2022
2021
Notes
Income and endowments
Donatlons and legacles
Charltable activltles
other tradlng aCt￿￿leS
Investments
Other
102,030
574
16.357
8,552
1.000
102,030
3.598
16.357
8,552
19,311
97,104
330
8.087
8,698
133,188
3,024
18,311
Totsl
128,513
21,335
149,848
247,407
Expendlture on:
Ralsln8 fund5
Charkable actlvltle5
other
8,799
510
160.390
8,799
3,534
181,301
2,759
3,024
17,264
20,288
io
3.647
3,647
156.9)5
Total
169,699
139,2711
180,4571
150,1XQI
193,634
17,2491
151,0361
159,664
Net galns on Investments
Net leypendlturel/lncome
Transfers between funds
32,022
1.047
28,375
87,743
50,L
12,312
Net {expendlturel/lncome
before other oalnslllosses)
Net movement In funds
1130,4571
1,047
78,375
151,0361
100,055
1130,4571
1,047
78,375
151,0361
I[￿,055
Reconclllatlon of fvnds:
Total fund5 brought forward
194,957
8.141
275,211
478.310
378,255
Total fvnds carrled lo￿ard
64,500
9,188
353,586
427,274
478.310
Page 5

The Par15h of Ewhurstwlth okwrt￿d and Forest Gre8n
Balance Sheet
at 31 December 1022
Charfty No. 1134020
2021
Currnnt isxts
Investments
Cash at bank and in hand
291.495
135,779
427.274
287,rA)5
211,372
498.377
120.0671
478,310
478.310
Crndltors: Amount fallln8 due within one year
427,274
427,274
427,274
Totsl as￿* l•ss curnent Ilabllltl•s
N•t assets excludln8 p•nslon •￿t ar lablllty
Totsl net Ks•ts
478,310
427,274
478,310
Thè fvnds Oft￿ thwlty
R•strl¢led fun
Endowment funds
Restdcted Income funds
14
353,586
9,188
362,774
275.211
8,141
283,352
Unrn•trfct•d fundi
General fvnds
Desl8nated funds
14
34,081
30.419
148,938
46,019
194,957
64.500
14
Tot•1 funds
427,274
478,310
Approved ￿ the trustees on 31 December 2022
And si8n¢d on ihelr behalf by:
C. W•rd
Trustee
31 De¢ember 2022
Page 6

The Parlsh of Ewhurst wlth Okewood and Forest fjreen
Notes to the Aciounts
forthe year ended 31 December 2022
l Ac¢ountlng pollcies
Basi$of preparation
The financial statements have been prepared In accordance with Statement of Recomrnended Prartice..
Accountlng and Reporting by Charlties preparing thelr accounts in accordance with the Financlal
Reporting Standard appllcable In the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the
Flnancial Reporting Standard appllcable in the Unlted Klngdom and Republlc of Ireland IFRS 1021 and the
Charities Act 2011.
Chan8e In bas15 of accountln8 or to prèuious accounts
There has been no change to the accounting pollcles Ivaluatlon rules and method of accountlngl since
last year and no changes have been made to accounts for prevSous years.
Fund accountlng
Unrestrlcted funds These are avallable for use at the dlscretlon of the trustees In furtherance of the
general objects of the charlty.
These are unrestricted funds earmarked by the trustees for partlcular purposes.
These are unrestrlcted funds whlch include a revoluatlon reserye representlng the
restatement of Investment a55et5 at their market values.
These are available for use subject to restrictions Imposed by the donor or throuBh
terms of an appeal.
Deslgnated funds
Revaluatlon fund5
Restrlcted funds
Income
Recognltlon of
Income
Income Is Included in the Statement of Flnancial AttivStle5 ISOFAI when the charlty
becomes entStled to, and virtually certain to rece6ve, the Income and the amount of
the Income can be measured wlth sufflclent rellablllty.
Income wlth ￿l￿ted Where Income has related expendlture the Income and related expendlture Is
expendlture
reported 8ross In the SOFA.
Donatlons ènd
legacles
Voluntary Income recelved by way of grants, donations and 8ifts1s Included In the
the SOFA when recelvable and only when the Charity has uncondltlonal entltlement
to the Income.
Tax recla5ms on
Income from tax reclaim5 is intluded In the SOFA at the Same tlme as the
donatlons and glfts 8fftldonation to whlch It relates.
Donated services
These are only included in income Iwlth an equivalent amount in expendlturel
and facllltles
where the beneflt to the Charlty Is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help recelvèd Is not Included In the accounts.
Investment income This is included In the accounts when receivable.
Galnslllossesl on
This includes any galn or loss resultlng from revaluin8 investments to market value
revaluatlon of fixed at the end of the year.
a55ets
Gainslllossesl on
Investment assets
Thls Includes any gain or loss on the sale of investments.
Page 7

The Parish of Ewhurst with Okewood and Forest Green
Noles to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recogntsed on an accruals basis. Expendr(ure includes anyVATwhich
cannot be fully recovered, and is reported as part of the expenditure to whlch it
relates.
These comprise the costs associated with attracting voluntary income, fundraising
trading costs and investment management costs.
These comprise the costs Incurred by the Chaflty In the delivery of tts acllvities and
services In the furtherance of Its object5, includlng the making of grants and
governance costs.
Expendlture on
raising funds
Expenditure on
charitable activities
Grants payable
All grant expendllure Is accounted for on an actual paid basis plus an accrual for
8rants that have been approved bythe tTU5tees at the end of the year but not yet
paid.
These include those costs assoclated with meetlngthe constitutional and stotutory
requlrements of the Charltvi Includlng any auditlindependent examlnatlon fee5,
cost5 Ilnked to the strate8lc management of the Charlty, together wlth a share of
other admln15tration cost5.
These are support costs not allocated to a partlcular attlvtly.
Governance costs
other expendlture
Twtlan
The charlty Is exempl from tax on Its charltable aC(Ivltle5.
Freehold Investment property
Investment propertles are measured Inltlally at cost and 5ub5equently at falr value at each balance Sheet
date and are not depreclated. All gain5 QT losses are taken to the Statement of Flnanclal ActSvltles a5 they
arlse,
Stock5
Stock is Included at the lower of cost or net realisable value. Donated Items of stock are recognlsed at falr
value whlch Is the amount the charlty would have been willing to pay for the Items on the open market.
Trade and other debtors
Trade and other debtors are recogni5ed at the settlement amount due after any trade d55count offered.
Prepayments are valued at the amount prepald net of any trade dlscount5 due.
Cash and cash equlvalents
Cash and cash equrvalerts comprlse cash at bank and on hand, demand deposits wlth banks and other
short-term highly Ilquld investments with orlginal maturities of three month5 or less and bank overdrafts.
In the statement of financlal posltion, bank overdrafts are shown withln borrowinE5 or current Ilablllties.
In the Statement of Cash Flow5, cash and cash equlvalents are shown net of bank overdrafts that are
repayable on demand and form an Sntegral part of the company'5 cash managemerrt.
Trade and other ¢redltors
Short term credltors are measured at the transaction price. Other creditors and provlslons are reco8nlsed
where the charlty has a present obligation resultlng from a past event that will probably resuft in the
transfer of funds to a thlrd party and the amount due to settle the obllgation can be measured or
estimated rellably. Creditors and provlslons are normally recognised 3t their settlement amount after
allowing for any trade discounts due.
Page 8

The Parl$h of Ewhur5t with Okewood and Forest Green
Notes to the Account5
Research and development
Expenditure on research and development is written off In the year in whlch It Is Incurred.
Forelgn currenci85
Monetary assets and liabilities denomlnated In currencie5 Other than the functlonal currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting perlod.
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 arrlvlng at net incomelexpendlture.
Leased assets
Where the charlty enters Into a lease whlch entalls taklng substantlally all the rlsks and rewards of
ownership of an asset. the lease 15 treated as a flnance lease.
Leases which do not transfer substantialty all the rlsks and rewards of ownershlp to chartty are cla551fled
as operating leases.
Asset5 held under flnance leases are Inltlally recogn15ed as assets of the charlty at their fair value at the
Inceptlon of the lease or, W lower, at the present value of the mlnlmum lease payments, The
correspondlng liablllty to the lessor is included in the balance sheet date as a flnance lease obligatlon,
Lease payments are apportloned between flnance expenses and reductlon of the lease obllgatlon so as to
chieve a constant rate of Interest on the remainlng balance of the Ilablllty. Flnance expenses are
recognlsed immedlately, unless they are dlrectly attributable to qualifyln8 assets. in which case they are
capitallsed In accordance wr(h the charity's pollcy on borrowlng costs.
Assets held under flnance leases are depreclated In the same way as owned assets.
Operatlng lease payments are recognlsed as an expense on a stralght-llne ba$15 overthe lease term.
In the event that lease incentlves are received to enter into operating leases, such incentlves are
recognlsed as a Ilablllty. The aggreBate beneflt of Incentlves Is recognlsed as a redurtion of rental
expense on a slr3lght-Ilne basls.
P•nsSon costs
The charlty operates a deflned contributlon plan for its employees. A deflned cgntributlon plan Is a
penslon plan under whlch the charlty pays fixed contrlbutlon5 into a separate entlty. Once the
contrlbutlons have been paid the charlty has no further payments obll8atlons. The contributlons are
recognlsed as expenses when they fall due. Amount5 not pald are shown In accruals in the balance sheet.
The assets of the plan are held separately from the charity In Independently admlnlstered funds.
Recelpt of donated goods, fo¢llltles and se*vl¢es
All donated goods, facllities and services received are recognised within incoming resources and
expendlture at an e5tlmate of the value to the charity.
Page 9

The Parish of Ewhurst wlth Okewood and Forest Green
Note5 to the Accounts
2 Statement of Flnanclal Artivities- prlor year
Unrestrlcted
lunds
Restrlrted Endowment
funds
funds Total funds
2021
2021
2021
2021
Income and endowments from:
Donatlons and legacies
Charitable artivities
other trading activitles
Investments
Other
97.104
330
97,104
330
8,087
8,698
133,188
8,087
8,698
84,891
30,277
18,020
Tatal
199,110
30.277
18,020
247,407
Expendlture on:
Ralslng funds
Other
2,759
139,425
2,759
156,905
2.393
15,087
15,087
Total
142,184
2,393
159,664
Net Income
56.925
27,885
2,933
87,743
12,312
Transfers between funds
12,312
Net Income before oth•r
inslllossesl
Other 8alns and losses:
Net movement In funds
ICkry,055
69,237
27,885
2,933
69.237
27,885
2,933
100,055
Reconclll•tlon of funds:
Tot81 funds brought fon¥ard
Total funds carrled forward
97,043
8,934
272.278
378,25S
166,280
36,819
275,211
478,310
3 Income from donatlons Jnd le8acles
Unrestrlcted
Total
Total
2021
2022
Planned Glvlng tax efflclent
Planned Glvlng
Collectlons
Glft Aid
62,674
3,062
4,993
31,301
102,030
62,674
3,062
4,993
31,301
102,030
6S,183
2,642
18,000
11,279
97.104
Page 10

The Parish of Ewhurst wlth okewood and Foresi Green
Notes lo the Accounts
4 Income from charllable actlvltles
Unrestricted
Restricted
Total
Total
2021
Special Collectlons
Fund Ralsing
3,024
3,024
574
313
574
17
574
3,024
3,598
330
5 Income from other tradlng actlvitles
Unrestrlcted
Totsl
Total
2022
2021
Weddlngs, Funera15 etc
Magazine
Ark
9,903
6,000
454
9,903
6,OLKI
454
4,330
3,351
406
16,357
16,357
8,087
6 Income from Investments
Unrestrlcted
Total
Total
2021
2022
Interest
8,552
8,552
8,552
,552
8,698
8,698
7 Other Income
Umestrlcted
Res￿Cled
Tot•1
2022
Total
2021
Legacles
Grants
77,149
18,020
20,709
17,310
133,188
Other
Donatlons
18,311
18,311
18,311
19,311
i.DJo
8 Expendlture on r•l$ln8 funds
Uniestrlcted
Total
2022
Total
2021
Fundrolslng trodlng costs
Weddings, Funerals etc
Magazine
S,397
3,402
8,799
5,397
3.402
8,799
2,759
2.759
Pa8e 11

The Parish of Ewhurst wlth Okewood and Forest Green
Notes to the Accounts
9 Expendlture on charitable artmtles
Unrestricted
Restricted
Total
2022
Total
2021
Expenditure on chorltuble
qrtwities
Speclal Collectlons
6overnonce costs
510
3,024
3,534
510
3,024
3,534
ID Other expendI￿re
Vnrestrlcted
Restrlrted Endowment
Totsl
Total
2021
2022
Muslc
2.178
78,612
3,979
1,914
8,951
56,176
8,580
160,390
2,178
78,612
5,893
1,914
14,951
69,173
8.590
181,301
2,563
72,918
4,120
1,164
8,S30
64,172
3,438
Is6,￿5
Parish Share
Servlce Costs
1.914
Minstry Expenses
Employee costs
Premlses costs
6,CK)O
9,350
3,647
General admlnlstratlve costs
17,264
3,647
li stsff costs
2022
2021
8,377
Salaries and waBes
Soclal securlty costs
Pension costs
13,988
731
232
14,951
153
8,530
No employee recelved emoluments In excess of £60,O¢XI.
The avera8e monthly number of full tlme equlvalent employees durlng the year was as follow5:
2022
2021
Number
Numbei
Parlsh Office
12 Current asset Investments
2022
2021
Listed Investments
291,495
291,495
287,¢KJ5
287,005
Page 12

The Parish of Ewhurst wilh Okewood and Fwest Green
Notes to the Accounts
13 Creditors:
amounts falling due within one year
2022
2021
Accruals
20,067
Page 13

The Parish of Ewhurst with Okewood and Forest Green
Notes to the Accounts
14 Movement In funds
Incoming
resource5
At31
December
2022
Resource5
Gross
transfers
lincludlng
At l January
other
2022 galns/los$es1
expended
Restrlcted funds:
Endowment funds:
ProjectlBulldlng fund
Restoratlon Restrlcted
Roof
Property Fund
Capltal Fund
The Trust Fund
Re5toratlonlFabrlc Flxed
Securlties Fund
Okewood Village Hall
Capltal Fund (Bank)
Total
14,696
116,0461
21,935
237,855
619
301
14,998
13,675
22,123
237,718
619
29,721
11371
1,740
1,740
416
12,296
50,C
353,586
411
15,740
13,6471
50,OCKI
50,OCM)
275,211
32,022
13.6471
Restrlcted Inccwnefvnd5:
Choir Fund
JIM Jennln8s Bell Fund
Restoratlon PCC
Embroldery Fund
Graves Maintenance Fund
Youth
Okewood Pastoral Care
574
8CQ
574
8C(I
2,168
393
20,542
1143741
393
939
2,949
2,486
939
793
11.9141
1,828
2,486
Totol
8,141
21,335
120,2881
9,188
Unrestrlcted funds:
General funds
148,938
67,905
1151,0361
131,7261
34,081
Deslinated funds:
Outward Giving
Okewood Trees
Mlnlstry Fund
wffi
3,024
13,0241
7,867
31,450
6,702
17,8671
114,1461
3,739
118,2741
18,312
16,0001
19,6381
118,6621
29,616
Total
46,019
21,335
30.419
Totsl fvnds
478,310
142,598
1193,6341
427,274
Purposes and restrictSons In relatlon to the funds-
Endowment funds..
ProjectlBuildin8 lund
Restoration Restricted
Given to Build the tollets and room at Ewhurst
Given for black bèetle in the Beams In Ewhurst
Page 14

The Parish of Ewhurst with Okewood and Forest Green
Notes to the Accounts
Roof
Property Fund
Capital Fund
The Trust Fund
RestorationlFabrlc Flxed
Securities Fund
Given to maintain the Roof of St Peter and St Paul
Given to Ewhurst for the upkeep of the Capital
Given to Ewhur5t forthe upkeep of the Capital
Glven to Bulld the room at Ewhur5t
Given to malntaln the restordtion and Fabric at Ewhurst
Okewood Vlllage Hall
Restricted funds:
Cholr Fund
JIM Jennings Bell Fund
Restoratlon PCC
Embroidery Fund
Graves Maintenance Fund
Youth
Okewood Pastoral Care
Kept separately In the a separate trust of trustees to run the Village Hall
Given to replace robes when needed at St Peter and St Paul
Given to replacelmaintain Bells at St Peter and St Paul
PCC restrlcted for emergencles on capltal
PCC restrirted for emergencles on capital
Gfven for speclflc graves at St Peter and St Paul
Glven to help njn Youth activates
Glven to help wlth tralnin8 at Okewood for Pastoral Care
De51gnated funds..
Outward Gfvlng
Okewood Trees
Mlnlstry Fund
wffi
Outward Gfvlng
Insurance Money for the Tree damage
Given for outreach Ministry
Grant Glven to put Wlfl Into the Parlsh
15 An•lysls ol net assets between funds
Unrestrlcted
funds
Restrkted Endowment
fvnds
fvnds
Tol•l
Net current assets
64,5(MJ
9,188
427,274
Page 15

The Parish of Ewhurrt with Okewood and Forest Green
Notes to the Accounts
17 Commitrnents
Operntlnq lease commltments
Annual commltment5 under non-cancellable operating leases are as folb)ws:
2022
Land and
bulldln85
2022
2021
Land and
buildings
2021
Other
Other
Operatlng leases wtth explry date:
Penslon commltments
2022
2021
The penslon cost charge to the charlty
amounted to:
Page 16

The Parish of Ewhurst with Okewood and Forest Green
Detailed Statement of Financial Artivities
Pa8e 17