Tu&yr John Limi*d Ni8htin82J¢ House KT17 IHQ
forlhèyeTeThkd31 Dtrthr2021 ltrp)rt I to 2 6 ty 14 15 kn 16
Iwrtoftht Tntsle trLL5tees have adopted the provisions of AccolIng and Rertng by Charities: Statelnent of Reo)mmended PrnL%ice applicable to charitie5 prqyaring their xcounts in xcordance with the Finla1 RepIng Stsndard applicable in the UK and Republic of I]rI IFRS 1021 {effertive l January 2019). 1134149 Church Stre Epsom Sunry KT17 4WA Revd Canon N ParÈ5h Mrs A Aronson (resi1 23521) DrJ F Flower MT5 L l Blackwell (resigned 24.621) D Eggett Miss J Mitchell R Deavtt) H Bluell Ms M Toplry M Hol]oway-N¢vill¢ P Keith Mr5 S Jeffery Mrs H Williams Mrs M Angus Revd D Candiiti (s1 30.921) M Gilbert (app)intl 23.521) L Impey (aprK)inted 23.521) S Lutton (gpinted 23.521) Hazel Day ICAEW Tuth)r John Limited Niting21¢ House 48 East Street Eprn Surrey KT17 IHQ Natw¢st Bank Pl¢. 115 High Stre¢ Epsom. Surrey. KT19 8DX CCL& Senar Hous¢. 85 Quttn Vidoria StrttL EC4V 4ET
IW)rt of the Tnsttts forthEyearemkd31 tkcemt2•21 Appft)ved by oftler of the Imwd of tnLSt¢tsthL 31 Marth 2022 *¥1 signed on its beIlf by.. Revd Canon N Parish. TnLStee
I rqx)rt to the Charity trustees on my ¢xamin8tion of the xeowits of The Par(Khial Church Cow)cil of St MartiDs, Epscrfn (the Tr> for th¢ year ¢t)ded 31 December2021. As the charity trusttts of the TnLQ you are w•Msible fv the wryMratI of the &ctXM]nts in xcorthce with the ui]tments of the Charities Act 2011 Cthe Act). I rert fft respect of my eXaMTt10n of the Tr$ ¥COu orrted out uTbJer section 145 of the ALX a[ in carying out my examination I ht fol]owed all applicable Dir given by the Clwity cmIssion utmler section 14515Xbl of tbe ACL Since your chariws 8n)5s income exceeded £250.IXXI yr examiner must be a Mern of a listed Fx)dy. I can confirnj that l am qualified to Lttthrtake the examination be£¥ l am a regia¢d rnernber of ICAEW whid) is one of the listed Ihyjies. I have LY>mpleted rny examination. l o)nfirnJ that rnthr1 tDatta5 have c(ffne to my attenti iti L¥10 with the ¢xamiDatson giving me cae to believe that in Maw1 resfftt ¥¢outiting rttords were Mt kept in respxt of the Trust &$ rrquirEd by section 130 ofth¢ A¢L' or th¢ a¢¢ounts ¢ comply with the applicable r4vir the atKI &tellt of set out . the Ch3thi¢s {Accounts atj Rewi Regulati 28 other than any requirement that the acLM)unts give a true and fair view which i5 Th)t a matter considered as part of an examination. b¢ drawn in thLS rewrt in ordcrto enable a proFW legof the cOurts to be rwh¢(L Hazel Ihy ICAEW Tu(br John Limited Nightingde Hoe 4(A8 East Street Surrey KT17 IHQ
forlJ*yMreukd31 Deeath2Q21 2021 2020 Totsl fun funds tk)nations legacies 135.851 1.102 136,953 152,487 Inc4)me Charithble and awillwy aaivity 74,709 Investment income Other income SJ98 26329 30598 26J47 279534 6J 286.034 284.123 Missi¢)ns Giving A¢tivitie5 direL#ty relattiig to thr work of th¢ church 9N5 9J73 210.669 74.703 210.792 74.703 208,989 74,695 295257 123 295J80 293,057 N¢t gains on investhients 110582 29.1 139,650 104J21 94.859 35,445 130J04 95J87 lJ53.699 31kn.8TI 1.860J76 .765.189 1.648J58 34U22 1.990.880 I,W),576
31 Dec¢mirr21f21 21Y21 2020 Total Tangible &s5ets Invesbn¢t 64&070 828,778 648.070 .053,428 651.052 913.779 224,650 1.476,848 224,650 1.701.493 1564,831 Sto¢ks Debknw5 C&sh 8t bank and in hand 637 10.030 238508 637 10,030 356.179 742 15,991 344,984 117.671 249.175 117.671 366,846 361.717 Amounts falling duewithin one yf4r io (77,4651 (77,464) (65.972) 171.710 117.672 289J82 295.745 1.648J58 34¥22 IyAI.880 1.860,576 NET 1th48558 34U22 I.YAI.880 1,860,576 FUNDS 1&18.558 342J22 1553.&)9 306,877 TOTAL fUNDS l.W>.880 1,860J76 signedon its behalf by: D E88ett. Tnw¢e S Lutton- Trustee
fortr ye*reThkd31 Decemiw2021 These financial statements have been wrywed in compliwyx with SORP (FRS 102) and the financjal Stsndards applicable rn the UK and republic of IlarKL &% p¢rniitted by FRS 102 The FttMcial Re[[8 Stsndard wl¥>ble in the UK and Republic of Ireland,: All tticome is rttognisd in the Ststcrn of Fin&Kial Aatviiies 0% the Urch has a wItrtual or other right to the fimds. it is proithle that the Incon will bE received aTwJ the Lxn b¢ Mured liablY. InLvne Collection and pla[ed VIng under gtft aid are rwis&J whrn received InLxJme tax Vb]e on Gift Aid is re¢oglli5ed when it is claimable. Grants Iwies we &count&l &$ s(M)n as the Ffc is tified of its Orls vergera)d others. Income Jrceived which is Other not cle wrtil a lod is defed. Vol inc(KDe re1ved by ofib)ri and gifts is in fi} th receive Expalditure is ¥tted for on an a]S kni5 and h& been ¢tlfi utKkr htadin8s that aggregth all Cost to activiiies on a b&sis LYM]siswii with the w of reg)urcts. Missionary giving ¢knnat1O by the PCC are xcountyj for when ld over. or awardeAL if that award creAtes a bindfftg obli8ation ofthc PCC. The Parish payable to the D1C54 is for when due. Conse¢ratel ond In¢fiCed tffoptrty of any kit is ¢x¢luded fiDm the aco)unts by S.96 121 Icl of the Charitie5 Act 19)3. No value is placed on rnovable ChUh fin1th8$ h¢id by the PCC and whith re4ui]r a facujty for distA? sin¢¢ the PCC eoosidets thi5 to be inalienabk All exnd1th on Consta buildings and moveabl¢ ¢hurth furni5hin8s is wr5u¢n off as incurr PROPEIUV ATVAIIJAII(k Thi5 consists of th¢ ¢lergy tYXLse in Rcd whith inf0rnlty iti 2(M)8 * £375,iKN), in Incorne is Ye1Ved from Church House which is used as a C4xntntmity Hall and Parish Office and L5 a fundional property used by the Parish. Th¢ o)st of thtte Plrrnis is Lthwn &¥J it is held at nil LXJSt. The Cost of ImpTDvanents is tn the Balance Sbect and dew¥laa ovff the cstEDt &))Th)mi¢ lifr of those imp1DVcn The life is 25 yr LtinUes..
forthE yerethW31 Ileeath2021 A fither property is St John's Church R1 this h•$ no cast itt the BaJan¢¢ Sheet as it w&5 a property. Rtntal income is recetvd and is sTrthvD in the Ststementof FiDwial ALaivitie& The ciof Valuation is in exLW ofany bejth lch arise fr(xn a ValulOtt. Offi¢e Equipment is ststed * c4)A less dewrciation. [ke¢latXffi is prDvided at thE following annual ratts in Computets being part of a N&wThk. on cost w aDDum Otheroffice equipment . 33%on cost pcraDnwn Piano and mu5ica] eqUipMt Sow)d and AV 4uipment . Pla 4(/o pa Iv)wevff me wiipInrnt * 20% and 25Yo rdt¢5. . IIP/oon wst Ffrannum Lighting quipma . 4Vo 011 Q)st per annum Other iienL% of ¢quipmart aTKI firnibJrE xe (m witsliwj wbue th¢ pd8t price exceed4 £l,tXKb. All &)ftware is wri¢ten off in theye4rof wu]stts. Siocks are valued at the lowtt of a)st nd rtalisable walu4 aftu nkitig th allowance for obg)l and slow moving items. TAXAIK)N Unrestrictrd fjJnds represent the fimds of the PCC that are Subj to any restriLXk)ns rtgardiD8 their use 8nd are available forthe generaj pwp)ses of the PCC. DKSKNATED TrIJNDS These are Genm] fun& which the tfc bas decided to ean)M ts a spe¢ifi¢ it can to amend which meets ctiteria is identificd to the fimd tOgd1 with a f8iT a[1{tiOn ofothercosts. The charity operat¢5 a defined contribution pension sclwn¢. ctritrtIOns payable to the ¢lwity's pension 5cherne are clmrged to th¢ Ststrmentof Finala] Attivitses in the 1c towbicb reia. No fJnan¢ial benefrt h&$ been refleLXed in these fawKial stst¢rna in TtsrKd of the time aT¥l effrt fffely given by many rncmbers of St Martin's and St Siepl*n's Churdw Involv in the nmning aThJ administration of church tivitie5. Amounts owing the PCC * 31st DecanbEf ID of tax refimd or othcr income art showD
forthEyear¢thknJ31 Dtce4kn2021 Slh)rt tenn thp)sits ¢¢)nsist of wh heid with the Central Bc*rd FIn of the rch of Eng]and which is CASH AT BANK eurrent day to day Tates. 2021 2020 Other fixed asset invest. Ftt tktosit &count InteSt 25.180 1.149 134 26J29 The wue tr. runutieration or other beneffts the year eTrJed 31 2021 nor for the year ended 31 Dnber 2020. 31 Decemkn 2tr20. Wages and sat8ries 63242 39J 1.136 65.430 1.155 1.183 64.777 67,768 2020 No employees rtrxivejl anolumeDts in excess Of£(l.11. The ab)ve includes payments forthe Vergerand forseizd3rl The honoTariums for the CtMTrinn&sLer and I15t are iThclud&l thth¢05ts forc1m) and Music. Th¢ Sary for the Children and Familie5 WOEker is inclth the c05rs forChiidrEn and Families. continued..
fimds funds 121.017 31.470 151487 CQTne from Char¢tabl¢ ancillary &#ivity 74.709 74,709 Investment incorne 20.817 30598 5512 26J29 30J98 Totsl 247.141 36.982 284,123 Missions Giving A¢tivitie5 dir&#ly relatiDg to the of th¢ church 9J73 9J73 207.958 74.695 208.989 74ffj95 Totsl 291026 1,031 293,057 Net gaitis on investments W62 21.759 104J21 37,677 57.710 95J87 Totsi brn*fO 1516.022 249.167 1,765.189 1553.69) 3&5,877 1,860,576
forJyereThkd31 Deeekn2021 Fixtsjres FreelM)Id Totsls At l janu 2021 Additions 463J23 295231 18550 758,754 18.550 At 31 D)ber 221 463J23 313,781 777J04 At l January 2021 Char8e foryear 44250 3J40 63.452 17.992 107.702 21,532 Ai 31 December 2021 47.71x1 81.444 129234 At 31 Deccrnber2021 415,733 232J37 648,070 At 31 De¢¢mi%r2020 419273 231.779 651.052 I¥owties at C05t TnchKles the valuation of Wole Rogj of £375,IKKI improvements Underten to Churth House during 21y)8. The tmPTDv¢m¢nts aye kingwrilten offover their tstirnat useful life. investments MARI VALUE Ai l January 2021 913.779 139,649 At 31 Dttqnber 2021 1,053,428 At 31 Dttemb¢r2021 I53.428 At 31 DeeeAnber2020 913,779 Page 10
forts yweukd31 De(em2021 221 2020 637 742 92(Kl 7.180 8.811 10,030 15.991 2021 2020 65.972 Net movemert TTaTLsfers At 31.1221 At 1.121 St Martins General Fund St Martins Investsnetji Fund St Martins Prt) Fut St Stephens General Fund Provision for FuDJre R£psir5 atMI redecOlOn Designtsi Lw fund {Hwleyl Designated Lega¢y fund {DavinI Upgrade of chh House D¢siwed ISyY*l) 184. 520.074 375.1MM) 33.774 138.121> 94386 146.876 614,460 375,1 35,496 14.443 (2J71) 94.150 201 J76 iO,¢MK) 146,0 25.(KKI 350.147 lo. (14((KKJ) i46,) lJ53ffi 94.859 1ffj48.558 Legacy Fund 40.069 183J55 8.982 13.844 4,495 1598 89.8 771 161910 20.645 Fabric L£g Bell Renovation Fund Memoriaj Garden War M¢Tnorial Choir& Orw Legacy Saint Stephen5 Legacy 11.720 3,495 1598 77J33 770 1124 11.675 306.877 35,445 342,322 1.860J76 130J04 1.990.880 Pageil
forthe yerewkd311knttkn2021 ii. Net mvem¢nt iti i1jed in the aix)ve aTe follows: ItKoming Gatns and Movement St Martins G¢n¢n] Fund St Martins Inve5thJent FuDd St Stephen5 Gene FutKI PVision for FLrture RepT$ and redewrnion 234.584 I4.4 1784 1291,624) 18,919 79.482 {38,121) 94J86 1,722 (1,12) 11181 14.443 {2J71) 25,0 (1571) DesIged Legw (sy11} 279534 (295257) I IOJ82 94.859 3233 333 17,412 1.791 20,645 2.124 Bell ReVl0ll Fund PiatK FutKI Memorial &drd¢n Cknir & (kgan Saint Swihens Legxy (1)) 1.833 (23) 9J65 11.675 {123) 29.068 35.445 IiyfAL FUNDS 286.034 I380) 139.650 130J04 Page 12
fortht ywath131 Detemiw2021 ii. Net Trsfu5 At 31.12.20 At l.lao St Martins GetKra] St Marrins tnv¢skncnt Futtd Si Martins Property FutKI Si St¢phen5 General Fund Provisi¢)n for Futyre Rew and 203.180 448J58 375.CIN) 30.422 (44527) 71.716 26J44 184.997 520,074 375,(M)O 33.774 3J52 6&7l6 356.781 23J65 10.( D¢signated Lewdcy fund (Ilanley) DesilegaCY fi]nd (Wihthire) Des1j1 Legaey (Davison) 10,9)1 (3.855) 79,707 350,147 11779) {23J651 10, l J16.022 37,677 l J53.6Y) Legacy Fund 8.416 146.717 31,653 16,193 36 1,616 {637) 40,069 162.910 &982 11,720 3,495 1398 T7J33 770 Fabric Ix8Xy Bell Retjovation Fw Memorial Garden War M¢moria] ctK*ir & (kgan Le Sallit Stephens 10,104 4.132 lJ98 68.487 767 249.167 57.710 3(,877 1,765,189 95J87 1,860.576 Page 13
fortht y¢areDkn131 De£tDts21121 ii. Comparative net movement in incltyjed ID Ihe aknv¢ arE follo. Gains and Movem¢nt in fithd5 Si Martins GetK7aJ Fund St Martins Investment Fund St Stephens Gcnerai Fund PJDYi5ion for Fubjre Repwr5 aDd 227.128 13.932 12875TI) 15.922 57,784 (44527) 71,716 3J52 (594) 1135 Dest Ixw fund (Hanley) 8.856 10,991 (3.855) (3.8551 247.141 (W026) 81562 37.677 Lega¢y FUTKI 31ffi53 3.146 36 314 31.653 16,193 36 1,616 (637) Fabric Legacy Bell RfflKTrvation Fund 13.047 IJ02 CIKTrir & (hgan Legxy Saint Stwhens 1638) {393) 7.410 36,982 (1.031) 21.759 57.710 284,123 {293.057) 104J21 95J87 The Propffj represents the valuation plwl on 12 W(xpk Ro&1 (see 6 Pjfv at va]uation) Usage of the orw lew is $tra¢a¢d to the mir w*eqJ of th¢ Or in St Mantns of Tours urCh. It 12. There we no comingent liabilities at 31st tkcembet2021. 13. Pw14
ford*yetrtthJ31 Dt(em2ffI1 2021 Giving subjcL# to Gtft Aid recoverable Legaeies CollKiions 84.663 20256 25.0 2J72 4fi62 86.834 27,958 31.470 1227 4,YJ8 136.953 152.487 Investrt imome Other fixed assei invest- Fll 25.180 1.149 134 26J29 PCC Fees 4.056 23.665 512( 426 13.750 3J43 22 20207 38,41K) 113 11880 587 St John's Chandler Hail iE]com¢ Ma8aitte and St Martin's cards Mobile telephon¢ m&st trI Fund Raising Activiti¢5 74.709 Coffee and pl]n8 Grants 163 26,184 176 30,422 26J47 30.598 286.034 284,123 63239 3W 1.136 2,615 3.043 25 7295 103,988 10.604 1,037 195,856 58J24 1,155 1.183 2,041 3272 4J53 Pensions Telephone chUb tsverseas Home mission and other Church Societies 99.029 9,487 738 l84.(rf>2 Ministy. Clergy expenses Ministy. Sancttwy and Servic¢ Costs Carried roThd Page 15
forlbtye4r•knJ31 Dtca•tor2021 2021 2020 Brought fOrnd Ministy- cl11 & M81C Parish activiiies- Trdining aTMI u)urses Ma8aztne alld card stall costs 195.856 5,953 1220 428 11653 19.018 23,489 21 J34 569 5516 451 184.602 13.087 1.585 201 20.129 14,006 17.042 21,460 652 11,474 687 363 3.49 Propety costs. Upkeep of other ilIdings LighL heat. rates and insurance tkpr¢¢iation Bank charges Equipment mainientTK Sunthy expms¢5 Childr¢n and Families Covid ]rlated expenses 878 287,680 288.778 S4prt¢osts ACCOUnY Ic8al fees PAM)k kttping services 4284 3.416 2.816 1.463 7,7(M) 4279 295J80 293.057 {9J461 (8.934} Page 16