REGISTERED CHARrrY NUMBER: 1134149 THE PAROCHIAL CHURCH COUNCIL OF ST MARTIN& EPSOM u￿￿dIted FID*n¢knl Ststements for theyear EBded 31 De¢tmbeT2(122 TudorJolm Limit Nighti]￿le H¢)we 4￿8 East Strcet Ep%)tD Surrcy KT17 IHQ THE PAROCHIAL CHURCH COUNCIL OF ST fviARTIN& EPSOM Contents ofthe Fln*D¢￿ ststtm¢ffjts Report of the Truste I to 7 I•depertdent EiamiDees Report 10 11 to 20 21 ￿ 22 THE PAROCHIAL CHURCH COUNCIL OF Reportolthe Trustees f•rthepr¢Dd¢d 31 Decem1￿ 21)22 stee5 bavc adopted the provis¢otL8 of AcCouTht￿g a￿] ￿e￿ting by awitias." Statement of RecOnlln￿ Practice and Republi¢ of Irelalld (FRS 1021 (effective i January2019). Th¢ primary objtsx of the P￿0ch]al Cbwch CoutKd" (PCCI ts the rffomottrn of the Gost*l of Lord Christ a¢¢ordillg to the d(*trtn¢s and prxtt¢¢s of the thurch of E￿. The PCC (Pow¢r51 M¢&sure 1956 ￿at£S th¢ PCC 'is to ¢Q-op¢rate with th¢ minith in pmoting in the parisb the whole mission of the Churcl pastoral, evangeli￿1¢. social and umenical". . Maintainin8 the whoic Tri￿10n of th¢ church aDd the miDtstry t¢anL This the ￿ provision of OPlknuNties for dJ"vin¢ worship. the wimotion of the Goyl and of ChrisllaD fellowship: . Mauaging and [naints￿g the cburcb ￿15¢5 ai SL MartiD'5 and Si Sicphen's so that they be Us￿1 in a Ydriety of ways iK*th liturgical and secular. aDd During the year the sutKommittees worked to further the work of the church within the fE4Jms of th¢ PCC. The following . Standin8 CoTxunittcc . Events CottMJJittee . Fabn'c C4)tnmitte¢ General ststlstks OcwioJJal Page I THE PAROCHIAL CHURCH COUNCIL OF for theye•r¢nded 31 December21ll2 Review of the dis¢u55 rel¢Yant issucs and topics kfore makin8 the PCC. Issues whith have been on our agenda this yeatiDGhuk the folloThryDg." research from AiaDa Ha￿iS atA)Ut th¢ h]sw of John BTathwdit. J￿11th visitej Bri5￿1 Cathedrnl to Kew the outcome of a SiTnilar project aDd it has be¢0 int¢testmg htsw they rEsTr￿ to thi5 COttLplex SLtuatiorL At tinjes this bas led to son]e lively di￿Us$1¢jnS wTrthin meetings and the PCC is 1(w)king forward to co￿51derIng rttommendations from th¢ rest4￿h projttl later this year. - up￿ading Audio vi￿1 equipment . followin8 the major tffoject of tyS¢all￿ tsew ligbtsng al￿ AV ¢quiprn¢nt in 2019 we have ¢ontinuvJ to develop our use of the screerLS and (a[lle￿ ￿ ]ive stream the vast majoriry of our weekly ￿. Thi$ Ilexible. - Buildings . This year h&8 seell tl* PCC WOTking lo gener& a new le45e for the Langley Vale Village Hall a￿1 St Jobn Chand]er Hall. As part of this process we baye becD reflecting on how we can ILst thc resou￿￿ aNxi]able to to ensure the wstaiMbk of our¢burch. . Parish N¢ed5 Proce55 . . Needs P￿￿e$s. This is a Self reflectioD pr(Kess that gtvcs ￿ the to think alxmrt our aims atMI PWFM)S¢S to enswe that we have viability &Dd S￿l￿ability for fubJTe. Fthic refatht . Ill th¢ lighting control to the external ligbtoutsid¢ the Dorth door v45 rv/ised and improved -In ApriL the heating sysfcin in Cbwcb develLTvJ a fauk and a kak was discovered in the b)iler r£xrn. ￿)th i55ues were r￿tified by Ourregu]xrh￿ting conlrnCto￿. . In July. the sound and audiolvisual system w&s Up￿ with additio￿ catner&s ]Trstalled for the clKJir tTh th¢ C1w￿£1 and in the org￿1 loft for the organ rdais. Iwo dedi¢2ied microplmy￿5 werc iThstalkd in the clwKel for the ¢hoir. attd 8sso¢iat improvements and enhancements io the gymd a￿d &fv $wem conrrol& . In September. we met with the stonemw C￿lS Anstey. who b&8 [￿¥1￿1 ￿ with a qwtation to refomi the tomb thc top of the western steps on the north by fettM)vitig the cottcrets keth * the trose of the to￿. The PCC has a¢twted MT Ar0$ quotation and th¢wO￿ will be ca￿1¢d out in the Spring of 2023. short acl of communal wo￿lp. an intrthtion from the cler8y of the hoy ¢hw¢h aixwi the parish's history thj r￿£llt events. updates from th¢ deanery and diocese: and a guest srthpreselltin8 a discw.onon a topic. The June 2022 rnccting held at St Mary thc virgi￿ Headley. featuring the Dir￿eS8n Environment OITicer dis¢us$tÈJg the merits of EC￿church {towards which St Martin's is a]ray wrtÉDg} and th¢ r¢fresh of the-Growing Lea￿s. Course wrythi Report ofthe Trnst*s fortht ye•rended 31 Decem1￿ 21)22 The (kloFKr 2022 ￿￿ting held at Ruxlry ChurrtL a￿1 f￿￿ed Di(Kxsan DiTECtor of Mission and Training Lead dis¢u55ing lay discipleship aTwJ the rCncW￿ set of Diocesan traiThin8 L%)urses. Thi5 v/a5 selected tn ]i8ht of the Archbishop's Isat to the Di￿¢$¢ of Gutldford in Septem￿r. The February 2023 mttting w&8 due ￿ be beld at All sain￿ We# Ev/elL i￿1 w&$ mov&1 online * short ￿￿1CC. The nvting w&8 dlle to frnm the safe￿￿n8 Officer. iwt this Th)t px41Tr1¢ 4thJ so the mecting sh&r&l pwers &nd encouragem¢Dt foreach otbcr. dow￿ we apK¢ar to bave emerg￿ with a ¢b?￿gry] COD￿.0￿ . Twmi*r5 attend￿g worsb]P ID Cbytch do￿ but a new ollline congregation has cmergot Whilm it is not a ￿]$¢ xienc< the 5UttL of physical 2ttd OD]]De attend￿ app¢aYs to show our wider CODgrewdtion h2$ UKI￿￿ rAksi lttkdo*ryL This Dew sh4x allowed those who are sttuggle with mobility or health ￿1]lLe[ablE1tiw togLthr with people sll[￿ly c4tll come Suthy& to enga8e with our r¢guiar Sunday 5¢rYices. On th¢ oth¢r hand it h&% present￿ us with a challcngc ID cagwng with people who are rdrcly in Chwc]L but very much pth of wothipping Church fatt)]"ly. I h(y¢ as we work ￿ itiwtiye our communicatio￿% we wtll find way5 of eDabltng thtssewho are oD]ine to llH)re in Clwtcb lif As ever. l am dcq>ly Oeful to my colleag￿S ministy. Prticu￿Y to Andris. wkn is semi.r¢turd fmrn bis duties in the Lutheran churc￿ and Ajthw, ¢haptain at Ew College . who are willi08 w sbare the]r pfLs ill l¢ading worship, preaching and pa5tordl ministty with us atl. knj on all our l￿f to a¢k￿M￿.1edge with 8ratttude the work atxl comm2tment ￿vert by our warden& Sarah alld David. As well &8 volunte*5, 1 am bl¢s%d with paid colleagues: Ridwd Nicky. IAJi& Jay at￿ lai whose work on ow M￿t¢ and on making the Parth nm SOKKbthly lat le4 moll of the tim¢l) 4r¢ tnvaluable. Sadly. we have lost friends itl the con8re8atson have died in the Pa￿ yw, as well a5 somc for whom life moved them on to new pastUTCS. We have akn Welcom￿ peopk wlK> have joined our worshippiD8 ÉY>mtnurrity Én that ttme, t￿t least the ¢hildren land &thltsi have been ￿]sed. To everyone who pAru"¢ipat¢s in the lrfe of our Pansty thank ￿ Some wryll rerAXt ott th¢ir *ivitics e15ewhcre in this anttual feedback to you all; some quietly get on with their Cljristsan lii'e5 and rninistrie4 7wbether it ￿ tn the Church OT cornnMtt)iry. I hope you w]1 cotititiu¢ to spiritua] fwd & St m￿1￿,$ St Strph￿'S so you ]JJay feeAI othth5. Sin8le-i$$ue mediDg w&5 held at Epsotn CoUeg< to disl7￿ evening worth"p * S¢ hlaTtiu'5 and the gene￿]Y low attetthce {higt*r on-line figutesl. The comprtses the clw, lay Tllilli￿ ajjd r¢adctS. 8Dd the p&stO[￿ team. The Agenda aud Minutes are ajso sent to Ridiard Dacq. Ditector of M￿$14 a￿1 ￿ Ath Havilart chapl￿n at College who also tskes occasional services at St Mafiin's ard Si Stq)hen'& tlwugll tb¢y rarely atten Unlike th¢ PCC, the meetings ￿e ffl*tvcly Inforn￿ and we seldom vot¢ on issues rdise41 It is a fon￿ll for *] ¢x¢hange of views al￿ d]￿u&￿10n and an op[thu￿"ty to catrh-up other. At most Tn¢etings there are common items for gerLera] distwi(m or commenL Jjamely servi￿ R¢vi¢w.' thc Smrice Pattern (i.¢. wtas for preach￿g etc): P&stO￿ Upjatw. Gencrdl Church E&wes for infornjation {staffin& buildiDgs iyjtreath and n)issioo}. Stwjy Grow￿. Within this gcnernl pat*m some of the maiD disc￿￿ ar¢as have been: . Tilning of servicts, c4)￿l2]lY evening services. After thbat¢ at the uwal mediD8S th¢ single-issue meeting at Epsom College. it w&$ awd that a]though there Duy be a case for moving ￿TviCeS to an tinie in wintv to ¢tKOWa8e more to attend the reverse mi8ht b¢ true dunng the sunllttr, attd il w45 frlt that We 5h(yJld to acon5iStent titne. which should be addre$5¢d in the fijture. and ijthd aDy promising a5￿￿¢ts which SJXLld be built w orexpanded. THE PAROCHIAL CHURCH COUNCIL OF St MARTIN& EPSOM Re￿rt￿f theTrnst for the year ell￿d31 DEcembEr 2Q2 occasion41 general matters arise sll¢h as the lack of voluttteets to take Comm￿on to cate homes and private homes . especially dunD8 hohday pentyl%. tw[* a plca in the Newsletter for volunteery to assist with thi5. oDly two had volunkere . Sernion series ond study groups are sUgg￿ted aTLd devised A Sern￿ and Bli J]¢ study sffi¢5 wa5 annged for July 2022 on the them¢ of Sin wMI AtonemenL thjs year a s￿1¢& of s¢nnoDs for t£nt 2023 was agrEe¢l and is to be followal by Bible st￿ so%sioos on OT topics once a month betw￿ ApTiI Au8USL The excellent PKlgTiTn Course which took place we¢kly . Livtijg in knc aDd Faithwas discuss&J ￿ Ho￿￿[d Bluett wes¢ntal a pw7*hich w&$ laterdisc￿ by the PCC. - From tirne to tiJn¢ th¢ Ministy Te4m is rwotol a booklcbamcrfs) of a brxpkl•ti¢le to al￿ to disc￿. It must b¢ ii>n One of our ma]n t35ks fach year iq the Tec(Anm￿ to the PCC as to thicb clwitsble or8HnisatiorL8 St Martin's should supJx)rt fi]lanc￿lY. In 2022 local wetc: The Spinnakcr TnLSL the EP￿Tn aTvJ Ewell Refllg￿ Nelwojx the Epsom and Ewell FIMXI Bani My T]m¢ for Young Carers. St Martin's &IKN)l Hardship Fund IxTrve Me Lov¢ My Mi Epsotn aTLd Ewell Phab. NatioT4] beneficiaries were.. CMS. the Army, the Mdaille TnLSL the ChuTth Homele&8 TTh￿t. Charities O￿atsng TnaiThly abroad were.. USPG. the Bible thc Mission to seafar￿ R¢drw DEC Relief for Ukrainian victims ofwax. the Lq)rosy missio￿ Mercy shtp& AMECA. Wheels for the Worf¢t MAF. Sbips. The Childrer)'s Society and CbTiStian Aid The ]at*r i￿nefi*d from a discretr colltttiott in May. Additionally. we SU88ested the USPG'S 'GroThryD8 Fulures" &$ Att apwwiatr beneficiary of ikn¥ioHs at our Harvest thanks￿vin8 s¢rri¢e and the Children's Sociery FEn¢fjtrJ from a ¢olle£tiOD at Cbristi We also heard from Ruthie malf￿ who w>Jated on ffitErt at hcr cltDic in Ma]awi; otyj from Siephen Lubari on how th¢ St Mwrtin'5 Garthn Parry collection was disbu￿￿ war.torn &Juth SUd￿L which startcd &s a formightly vellDJre in Septeth. More Yoluot¢¢rs wll]mg ￿ p￿Ie1pate in %￿la11s1￿8 with tbe ¢lderiy who attend would be very wel¢otnE. Re8erve5 policy Rc%rve5 policy Policy.. It is the policy of this ¢hw¢h ￿ hold in rcscrve5: . the cquivalent of three mollths genen] ￿ll￿1ng costs and an *klitioDal one A￿th'S salary [x￿ts . amount for likelybuildit)8 Wotks at th¢ quin* insr£ctiorL . an am(Kmt for the ncxt internal rede&)tatson of the Church Buildin8 for which there is a wsion but nts r¢50urm so &$ to enha￿¢ and inJwTrYe builthng of St Martin's to nkke it fit for the firture. and wher¢ ro w outcapitsl projectsJKJw that￿ll nmiDgcorts inth¢ THE PAROCHIAL CHURCH COUNCIL OF ST MARTIN& EPSOM Rwt of the Trnstees forthe ye*r ended 31 December2Q2 Total ineojnc was £299.947. over 4Q/o bightt thaD th¢ wvaleut figu￿ l&st ycar thanks mainly to 8n increase in aTKillary income offw by o drop in legxias ard a r&kntioti iu ¢QTnrri￿ gÉhing from the conyewio Total expe￿J11llrt arnoun￿ to £267237, falling frottl £295.380 in 2021 albeit the 2022 figwe ith a TrTit¢ back of £39,672 r¢latiDg to historieal a¢¢n*4J wwjtture. This proTrided the Cluisbon miDisty costs incI￿lD8 thc contribution the Di4Xt5an shate which kngely Fvovides the sDt*n& and otber ¢l¢Tgy ove¥heath (iDCtuthg bowin8 for th¢ ¢l¢rgyl. It ill¢lud¢5 the costs of f(yr ¢mploy¢¢ roks. Overall we report a tt¢t fw thc ycar of £32.710 (2021.. 1055 of £9J46) ith other 8aills 1055e5. The n I￿vement for the year is a surp1￿8 of £271207 12021.. £130J041 OTKe TtwcsW 8aitL8 aDd low atyj 4 reYa]uation of the W0￿[e Road property are include(L After adithDg reserves br¢)llght fmrd at of the year. the bal9￿ orritij forward at 31st Decernbtt to￿] £2262.0871202I.. £I.W,8801 . We o)nbnue to be prudent in our ext￿l￿tre, despi¢e haV￿g Temes in place it is Iwmung increasillgly difficult to b2]an¢e itlcomc with eXpthth.LU￿ yearoryear. . Our teserves p)sitiot) is Stro￿ although we will necd to w some of for essential buildin8 WO￿ and re[￿￿tiOnS in the medium tem. Likewise it ts irnwrtant to IM>ld rcserves to coverthe imp¥t tsf Unfo￿8¢¢￿ events. Governing document The charity is controlledby its govetning doo]mrt a dgedof trLLSt and Cl￿tIn1t£S •) ￿1n¢0￿(l￿1ty. Members of the Parochial Church CouDciI IPCCI hold offitt Jn ¥C(x)rd￿ wrth the Cburch Repre￿tation Ru]es . oth¢r ex-offirio; or by election or apwkinlD￿1f ot the AnDual Parwhial Churcb MeaiD& or by c1￿0p￿0tt. The Vicar is 3 ¢X•offi¢io Tn]stee. The charity is Unincorporat￿ attd registered with the Cknity Commission in February 2010 numlxr 1134149 ha￿llB previously iwi an exempt charity. Th¢ Cbarity is goverDed by the Pa￿lai Chutch Council Meagw¢11956) as amen￿ by Chutch Rq>reseDtatioll Rules. The PCC is respo1￿ble for maknng decisi￿ all matt¢r3 of gthaal concern and Im￿rtan￿ to the Paris￿ Dc1￿*￿8 decidjng how the funds of the PCC are to be sr*ni. All e]iwThle rn¢mbers of the COn￿10Th are t￿oU* to re8iSter on the Electoral Roll aT¥itO 5tsnd forel¢dioD to the PCC. Risk managemettt Members of the PCC have [EV￿ed the major straty aDd rwallonal nsks wbicb the in oth to be satisfied that syst¢tlls hav¢ b¢¢n establishcd to cnable regular r¢wts to be aT¥J thdt all Stq￿ have Ft¢n taken to mittimi5e the of all such risks W￿"Ch may exist REFERENCE ALYD ADML%ISTRATIVE DETAILS Registered Cbaritv Dumber 1134149 ST MARTIN& EPSOM Rtyort of ihe Trnste Pritt¢ip￿ 4ddress Chu￿￿ Str¢¢t KT174PX Trnjteex Revd Catton N Parish Dr J F Flowrr (resigt￿ 1.5.22) D Eggett Miss J Mitrhell R Dea￿1Th H Bluett Ms M T￿leY M Holloway-Neville P Keith Mts S Jeffery MTS H Williatns M Gilbert S Lutton T Padw4¢k lapw>inted 1.5.22) R Jeffery (ap￿Inted 1.5.221 Independent Ex*miner Hazel Day Tudor John Limited Nightingale House 4(A8 East Str¢¢t Surrey KTL7 IHQ Bankers Natwe5t Bank Plc. 115 High Stre¢L Epson4 S￿. KT19 8DX CCLA Investment MaMAg¢rnent LiTnited OneAD8el LADe. EC4R 3AB sTATE1¥￿i￿r OF TRUSTEES. RESPOI%SIBILrr The tn]stees are resrKTrnsible foT prwing the Re[￿ of the Tnjsttts and the fitwjcial staternents in accordan¢£ with pplicabie law attd Uttit&l K]llgd(￿ AccountiDg StaDdard8 (Unittil G¥JLThily Accepted Account￿8 Pra￿tee). The law applicable to cbarities in EDgJand and Wal&s. the C]Jatitia5 Act 2011, Charity (Ac£ouDts and Re[￿s) R¢guiJtion5 2￿8 the provisions of the tru￿ deed requirts the tr￿￿eS to prep￿ financial stattttkents for each fitwiejal year which give a true and fair view of the statr ol affairs of the ¢haTity atml of the irKINning r¢souTee8 and appltcation of re501]rc requira to $ei¢¢t suitable accout￿8 wJliGifs aTwJ theD appty thcm cottsiskntly. observe the metho&s and pritKipl¢s in the Charity SORP. make jud8ements and estimatcs thatare rcasonknle aDd pn4kn1 prepare the fina￿1￿1 statements on thc 80in8 concetn b#sis unles5 it is to pre￿￿ that the ¢harity will Rwrtof the Trn5tees for theyeAr ended 31 Detwber 2022 STATEMENT OFTRUSTELS, RLsPONStBIL￿1￿S.c0n1illlled financial position of the charity and to enable them ￿ etssu￿ tt￿t the financjal sthtw*Jts comply with tbe Clwities Act 2011. the Charity IAecouDts atyl Rwtsl Re￿￿tiO￿* 2(M)8 and the pmvisii)tts of the trust (ked IW are also Tf5p)nsible for safeguarding the ￿ of the clwity and hertt for iakmg reasonable steps for the prevention 4nd d&e¢ts"on of frn￿] and 1.6...%)i.J. ￿ 23 OD its bebajfby: ApproY¢d byorderof tk iwrd of tr￿Stets ￿... .. .... ,cl £sgbl¢ DI￿1￿￿ givets by tbe Charity CoDu￿On uthl¢r Seam 14515Mb) of theAeL IndepthdeDt eiamffiner'i stxteme*t Since your eharity's ws income &xcee&d £250.IXKI your exatili￿ a memFKr of a listtsl I￿. I ronfirnj that I Wales, whi¢tL 15 one ofthe listed Fth"es. I have completed lljy cxaminatiorL I ¢imfiim tK) Ma￿la] tnattet5 baye cojne lo my ats¢Dtion in Cont￿￿0Th with the &yami￿On ￿'vIng cause to believe that in any materixi r•t accountin8 rttords were not kept in W of the Tru5ta8rqwrnlby S¢¢tion 130 ofthe A¢ or the accounts do a¢¢ordThith those records: or the a¢¢owLts do not comply with the applicabl¢ reqUIr￿ts CoT*an1￿ tbe form and conteDt of ac£ounts set out in the Chatitics (Accounts and Re￿n$) Regu]atio￿ 2(N)8 other thaD any reqUIr￿t thai th¢ a¢¢(￿nts give a true ￿mI Haz¢l Day T￿dorjOhn Limited Nightingale NO￿￿e 4648 F*st Street Ep50tn KT17 IHQ THE PAROCHL4L CHURCH COUNCIL OF sr MARTIN& EPSOM St*ttweDt of Aed for the yeAr ¢nded31 December 21122 2022 2021 123.147 123.147 136.952 Ch*rit*bie actlvtties Income frojn clwitsb1eaDda￿I1l8ry 143.123 143,123 Inveslmenl IT￿Orne Oth¢r Income 24,478 3.692 5.507 29.985 3.692 26,095 26.347 Total 294.440 5.507 29).947 286,034 Charitable &ctivttl Mi5sioJs G]￿l￿g Activities d]r￿lEY relatin8 to th¢ of the th￿h 9J(Ml 9J 9.885 178,882 75 J89 182.348 75.389 210.792 74,703 Total 263.771 267237 295.380 (KI￿,444) {30.059) (136J03) 139,650 NET INCOMEJ(EXPENDITtniE} Other re¢ogni5ed g8iDs1(iosse5) Gaitts on ￿ValUatiOn of fixed asset5 {75.7751 Q8.018) (103.793) 130J04 375.(MKI 375.(KM) N¢t movement ID (V￿d5 29)225 (28.018} 271207 130J04 RECONCtLIAT]ON OF FUNDS Totsl fvE￿ brought fon¥ard 1.648.558 34U22 IM,880 ,8￿.576 TOTAL FUNDS CARRIED FORWARD 1.947.783 314J04 U61087 1,99).880 THE PAROCHIAL CHURCH COUNCIL OF ST MARTh& EPSOM 31 Dttember 21122 2022 2021 Totsj Tangibl¢ Investments .016J53 723,051 1.016,553 916.923 648,070 1.053.428 193.872 1.739.(rf14 193.872 1.933,476 1.701.498 CURRENT A&SETS Stocks 553 14.302 227.523 553 14302 347.955 637 10,030 356.179 C&sh ai bank and in hand 120.432 242J78 120,432 362310 366,846 CREDITORS io (34,199} (34.199) (77.464) NET CURRENf L&SETS 208.179 120,432 328.611 289382 TOTAL ASSETS LESS CURRENr 1947,783 31431 2262.087 I,9￿.880 NET ASSETS I.￿7,783 314J04 2.262,087 1.99).880 FUNDS Unrestyictcd fund6 1.941,783 314304 1.648,558 342,322 TOTAL FUNDS 2262.087 1,990.880 And wer¢ sI￿d OD its bchalf by: Page io THE PAROCHIAL CHURCH COUNCIL OF Notes to the Ststements ror the year end¢d31 Deeember 21122 ACCOiINnNG POIICILS SrATEmE￿ OF COMPLLthCE applicable in th¢ UK and tepublic of Irelan itted by FRS i¢r2 Tr Fiwial RcpxtsD8 sta￿ applicable iti the UK and Republic of Jrw.. COME INCOME BICOGLymoN All income 15 recogDJs•I itt the Stzternent of Fi[Janci￿ Acti￿11¢$ oTKe the ChwcF* ]Jas a contracbjal or other right to the fijnds. Lt is pmbable that the ÉDcome wiu be received aTKI thr amowlt C4D Ix Measur￿ reltably. ItKOTlle with INCOMINC RESOURCES Collection aud pL4tll*d ￿Ving under 8ift aid are Terogniscd ￿e1Ve*1 Income th t￿0verable on Gift Aid i5 recognisd when it is claimable. Grants a]Ml l¢gacics are *cou￿ for as soon as th2 PCC 15 Im>tifi￿ of its a￿d DEFERRED INCOME EKF*nditEJJt Is ¥counted for otj an ￿(rualS knis and has becn c1&w"fi￿ utth bewJin8s 3ggregak all cost related to th¢ category. Where coth canrmrt be directly a¢In'bu￿￿ to they have been aUIKated to activities on a basis co￿Stste￿I with th¢ use of ￿￿R[tr RESOURCLS USED Missiotwy gil￿ng and doti*w)n5 by the PCC art accouDt•l for pttid over. or when if that aw8Ed creates a bindiD8 obhgation of the PCC. Tr P￿1$￿ ￿yab￿ to the DiLKe5e. is for*kn th￿. GOTrTRNANCE COSTS These are Costs asS￿lated with th¢ govern￿ of the ¢hutth wbith relatr to the genua] ntiming of the TANGIBLE FIXED ASSETS CONSECK4TED PROPERTY MOVEABLE CHURCH FURMSHINGS 2011. No value is plA¢¢d on moN7ble ¢hw¢h fi￿ni￿8S heid by th¢ PCC aDd which faculty for disposal siti¢e the PCC ¢onstder5 this to be inalienable wot*ty. Plll eXp￿di￿re on CongM￿ buildings attd moveable PROPERTY AT VALUATIOL Thi5 consists of the clergy ho￿ge in WoTple Rogd Wued Inf￿rnallY ift 2023 at £750.(KNI. in ¢ollsuttsti¢)n with a l(Kal estat¢ agcnL PROPERTY AT cosr Pagell THE PAROCHIAL CHURCH COUNCIL OF Nfrtes to the FIM•dal Ststements.e•ntlnued lor the yur tttdtd 31 Defe￿ber 21n2 AccouNfING POLICIES-tMthIMed TANCEBLE FIXTD ASSETS Income is teceiv¢)J from Cburcb House wbich is uwl Is a ConllDutLity Hall and P￿iSh Office and is a fun¢tion property by the Parish. The c05t of these Prani5¢$ 1$ uthown and it is heid at nil cosL Th¢ C05t tsf Improvements is shown in the BalarKe Shcct aTwJ dewttIa￿l over the ecoTM)UllC life of those OTHER PROPERTIES A fiuther property is St John's CTru￿h Rorf this h&5 ￿ eL%t iti the BalatKe s￿ as it W&8 a coTh4tt￿tcd Prom. Rental incollK É5 receivcdaTwJ is Sho￿ in the Stateohentof Financial Activities. Tr 0)5t of Vah*tt"on is in EXC￿ of any knefitwhich nllgbi arise from a ValuatwJL EQUIPML Offir¢ Equipm¢trt IS Statd ot C(%8t less dCpreciati￿ [k￿￿]￿l00 is wviè•l at the followryDg anDual rates iti order to write off each asset over its wimated ￿seful Lrfe. Computers being part of a NLtrN)tk- s￿/0 on ¢(tstper anDLim Otheroffice quipment - 33Ya ￿￿5t ￿ anDum Piano aT¥I Tnusical equipJkieDt - Plano 40147 P.& l)ow¢¥￿ some eq111t￿ at I￿￿ 2Wo aT¥J 25Yo r*es. Sound and AV eqwp]wi . Ilfh on co￿ Ffr aNnu¥n Lightirtg ¢quipmettt -4•/• oncost ￿raT￿￿n Oth¢r it¢￿ of equipm￿1 and fi]rnitute are Imly withi1￿1 whue the P￿ch￿ price exeeed5 £1,(KK). All Software is TittLI] off in thr y¢at of a¢quisitsixk STOCKS Stock5 4re valud at the lower of cost ard nc¢ ￿]Ithk volx after due allow￿ for obsolete And slow oving items. TAXATION genmttd by its ¢haritsble &tivits"&8 by HMRC. FUND Accouririr*G UNREsTricfED FUIYDS •Voilabl¢ forth¢ Reneral of thE PCC. DESIGNATED Fuf4DS Th¢5e are General SJD(ts which the PCC h#$ decid￿ to earnwk for a wific pwp(tse, rt can decide to amend thes¢ dcsigrwtions at any time. RESTIUCTED FUNDS R&strICt￿ fiulds are to be used for stttificd pUTw5￿ as laid down by the tk)Dor. Direct attd support expendibjre which mcets these ¢￿t￿l& is identified to the togetswith a fair allcKation of Od￿rC0$￿. PENSION COSTS AND OTHER posr.RETIREMENf BENEFllS The cbatity opeRtes a defilled ¢onmbution peThsion 5¢heme. ContrilMm"0Trs payable ts) the cl￿1￿$ pension Wheme are chrydto the Ststan￿1 of FItt￿la1 ActiTritits in the ￿rI￿lI0 wlknch th¢yTelatL Pa8¢ 12 sr ￿L￿R￿S EPSOM Notes to the St*lemeDts- conlinued r the year ended 31 Deeember 21122 ACCOUNTING POLlCtFS. ¢ottti#ued No fiDanciai F*n¢fft has reflected ill these finaJKiai stateD)tnts in w of the tillK and effoTh fre¢ly given by rnany rneMb￿ of St Martin's aNI Si Stephen'5 Churcw involv&1 in the running and athinistration of chutcb CURREYT A&8ETS DEBTOELS AND PREPAYMENTS ATHO￿ts owing io th¢ PCC at 315t IkLzmbu in w of tsx r¢ftllJd or other income ar¢ shown as CASH REsOL￿CEs Short ternl d¢pw"ts ¢onsÈst of ¢x%h held with the Centra] Board Fi[w￿e of the (Tr￿Ch of ￿￿gIal￿d which is trpayab on d¢Tnand. CL8H AT BANK This in¢ludes monies held at CCLA Bank ID Dq￿lt Ac¢ouDt tH)ayable OD which ff¢e1￿ intttcst at the current day to day rat&8. LNVESTMENT INCOM 2022 2021 26563 3.422 25.961 134 29985 26.095 TRUSTELS. RE1￿uNERATIoN AND BENEFrrs 31 Decem￿ 2021. TRUSTEFS. EXPENSES 31 De¢emtrKr 21r21. Pa8e 13 THE PAROCHIAL CHURCH COUNCIL OF ST MARTIN& EPSOM Nrtes to the Fkn**¢W Stst*meiits- eontillued for thtve*r ertded31 Detember21122 rAFF COSTS 2022 2021 Wages and salari¢s ia] se¢uriry¢osts Otherpension r05ts 55.616 63242 399 1.136 973 56.589 64.777 The averye monthly numb¢rof¥wloyee5 (bmngthe Ytrarw￿ as follow5: 2021 No employees rw¢ivryJ cmolutnents ittexcts8 of £rfl,(KX). The aiK)ve includes Wdyltxnts ftythe VewarMI for S￿re￿rial SLWrt fuDds Donations and legacies 135,852 1.1 136,952 Charlt•blt •ctivities In¢ome from Clwitsble and ￿lIlary a¢tivity 20,695 26J47 26,(195 26,347 Tots] 279534 6.5(Kl 286.034 EXPENDITURE OW Charitxbk adivities Mt&8ions Giving Aciivities dirnity relating to th¢w0￿0fthe chureh 9.885 9.885 210.669 74.703 123 210.792 74,703 Totsl 295257 123 295.380 I 10582 29, 139.650 NET INCOLI 94.859 35.445 130,304 Page 14 THE PAR(￿HlAL CHURCH COUNCIL OF Notts to the FiD*Dri￿ S￿ten￿nts-totttinUed for theyur ended 31 DefemI￿r 2022 UDrestri¢tol Restricod Totsl RECONCILIATIOI*4 OF FUNDS Total fi]tth brougbt forward l J53.6 .877 I,8(￿)76 TOTAL FUNDS CARRIED FORWARD 1.648,558 342J22 1.ry1,880 Freehold COST OR VALUATION At l January 2022 Additions RevaluatioJJs 463 523 313.781 15.295 777.304 15,295 375.0(M) 375,(KKI At 31 De¢embu 2022 838523 329,076 1.167,599 DEPRICIATION At l JaDuary 2022 ChJ4e for year 47.7 81.444 18272 129234 21.812 At 31 Decemlxr2022 51.330 .716 151.(M6 IYET B(K)K VALUE At 31 DecemF*r 2022 787.193 229JfAI 1.016553 At 31 Decemb¢r 2021 415.733 232337 648,070 Propenies ￿ C05t tDcludes the valuation of Worple RO￿ of £750.(MM> in 2023 and in]provetnents undertkn to Page 15 sr I¥L4RTif*& EPSOM for the year etsd¢d 31 Decem1￿ 21122 Listoj Al l Jattw 2022 Revalu￿l0 1,053,428 1136.505) At 31 D￿ember 2￿22 916,923 NET BOOK VALUE At 31 December 2022 916.923 At 311)e¢ember2021 1.053,428 2022 2021 553 637 DEBTOKS: AMOUNTS FAtLING DUE IVITHIli OTrqE YEAR 2022 2021 Prepaymtnts 13.720 582 92lXI 830 14J02 10,030 Page 16 MARIIN& EPSOM Note5 to the StxtéttitDts- continued for the )¢•r¢Dded 31 ikcember2O22 I& CREDrroRS: AMOUNfs FALLING DUE WITHIN ONE YEAR 2022 2021 34,199 ii. MOVEMLYf IN FUNDS Net At 31.12.22 At 1.122 in futwts St M¥rtitL% General Fund St hlartins InvestsneDt Fund St Martins Prom Fund St Stephens G¢tKral Fund Provision for Futtwe RqAirs redecotation Designated 1£8acy fijod (HaDley) Designated tEga¢y fiu1d0)a￿0ll} Upgrade of Churcb HO￿%¢ rksignated Legacy {S)Trl) 146,876 614,460 375,(MK> 35,496 4J26 {62.681) 375.IXKI 1.809 151.202 551.779 750,1M)O 37.305 94.150 201.576 10.(KK> 146,1 25,IXK (9,826) 84,324 201,576 10,IKX) 136.597 25.1¥XI (9.403) l.fA8.558 299225 1.947.783 Restricted funds ttga¢y Fund 40.069 183,555 8,982 13,844 4.495 1598 89,(￿8 771 40,069 169.951 5,507 12.399 4.495 1.598 79,514 771 {13.f4M) {3.475) (1,445) Fabric Legacy Bell Renovation Furd MemoriaI Garde War Memorial (9.494) Saini StepheL4 L 342322 P8,018} 314,304 I.￿.880 271207 2262.087 Pa8e 17 ST MARTIli& EPSOM Notes to the Fth*Dd￿ Ststements- eolltknued for the yeK¢llded 31 D¢£emb¢r 2022 ii. Net movement ID ffijtxls, iwh¥JaJ in the al￿¢ follows.. UDrethlded St MaTti￿5 Gtncral Fund St Martins IttvestmeDt Fut)d Si fvlartiThs Prorffj Futkl St Stephens Get￿81 Fur P(ovisiott for Fu¢ur¢ Ryir5 aDd redecorntion up￿a￿e ofChuT¢h Howe 271.148 16.941 (2522IM)) (14,622) {79,622) 375,(KX) 4,326 162,681 } 375,( 3.977 {1168) 2J74 (122(￿) {9.826} {9.403J {9.403) 294.440 (263.771) 268556 299225 Restricted funds 3287 (16,891) (1.757) {1.794) {9.6171 (13,W} {3,475} {1.445) {9.494) Fabn"c Lewy B¢ll R¢novation Fund {1.718) 349 1.871 {1.7481 {3.4661 (30,059) (28,018) 299.947 (267 ?37) 238,497 271207 Page 18 THE PAR(￿H[AL CHURCH COUNCIL OF ST MARTIli& EPSOM Notes t• the FID•tt¢knl Sl#tsments- CODtinDed for the yur ended31 DetembeT 2022 Net TrnTrrfers Ai 1.1.21 31.12.21 Unrutrltted funds Si ma￿ ￿￿eral FuDd St Maltins Inve5tmeDt Fund St Martins Pryny Fund St Strphens Getm] Fund Provision for FubJre RerAirs a 184.997 520,074 375,(KKI 33,774 {3&121) 94386 146,876 614,460 375,(MM) 35.496 1,722 79,707 350.147 14,443 71) 94.150 201.576 10.O(M) 146.1 25,IXX> Desi8Dated Legacy fillMI{Hattl¢y} Dcsi8nat¢d L¢gacy firm4 {DavÈson) up￿ of Cburcb House Lk5ignatal 1£8a¢y (Syr*J) 1146.1MM)) 146.CKK) 25.IMXI 1.553.699 94.859 1.648.558 Restrleted tkgw Fund Organ Lcgacy FabTtc Legacy Bell ReTLovation Fund Mernoria] Garden War Memorial Choir & Organ Legacy Saint Stephens tEg 162.910 8,982 11.720 3.495 1598 77.333 770 20.645 183.555 8.982 13,844 4,495 1.598 89.008 771 2.124 11,675 306.877 35,445 342J22 TOTAL FUNDS 1.860J76 130J04 I.￿j.880 Page 19 THE PAROCHIAL CHURCH COUNCIL OF sr MARTIli& EPSOM Notts to the Statements.tonthiued for th¢ y¢•r¢Dd¢d 31 D¢¢fmlv 2022 ii. MOVEMENf IN FUNDS-t•nth1￿td unr¢$trkt￿ funds St General FuDd St MartitL% Investment Fund St Stepbens General Futhd Provision for Fuwre and 234.584 14. {291,624) 18,919 79.482 {38,121) 94.386 1.722 (1.0621 12.181 14,443 12.571) 25.000 Desiwted t£ga¢y IFlanley) Dest￿ted Legacy {SywJ) (1571) 279.534 1295257} 110.582 94.859 Or￿L L¢ga¢y Bell Renovation Futyj Piano Fund M¢tllorial Gardcn Choir & Orgajj Lcgxy Sa'nt SirplLak% Legacy 3233 333 i( 17,412 1.791 20,645 2.124 {l(Kl) 1.833 (23) 9.865 11,675 6JXY {123) 29,068 35,445 286.034 1295,380) 139,650 130J04 The ProFtrty FWKI repTu￿tsthcvalUatiOll plxd on 12 W¢JTrk RO￿ (see Tr)te6 Prcwty atvaluatkon) Usttg¢ of th¢ Organ legacy L5 rcstsicted ￿ the repair and ￿e¢p of the orgBD in St MartiLs of Tiwrs churc￿ It tnay be used forth¢ paiTrent of otherexrKtxliture ID TelatI￿ to th¢org4 12. RELATED PARTY DISCLOSURES THE PAROCHIAL CHURCH COUNCIL OF S7 MARTIliS EPSOM for theyurended 31 Detembtr 2W12 2022 2021 Donatlfyw *ttd legacies Giving subject to Gift Aid Tax recovtrable 1£8aci¢s Collettion5 Sundry tkjnations 81.392 19.038 10.5fM) 3.576 8,641 84,662 20.256 25.(KJ) 2,372 4,662 123.147 136,952 TnvestmeDt income Di￿dendS Deposit xcount in*re 26J63 3,422 25.961 134 29,985 26.095 PCC Fees 3.983 66.862 512(Ml 4,056 23,665 512(K 420 13,750 3.543 StJohn's Cha]￿ler Hau income Magazine alld St NlartitL'S canls Mobile telephone mast rental Fund Rgising Activities 15.026 5,452 143.123 Other llleome 163 26,184 Grants 3.228 3,692 26.347 Totsi Ineomlng yes0￿re 29).947 286.034 EXPENDITURE Charlt*ble aclivili Wages Social security P¢n510nS Tel￿￿One P05tag¢ and station¢ry 55.616 63239 399 1,136 2,615 3,043 70.432 973 1.997 62,026 Page 21 MARTIN& EPSOM for the yur ended 31 December 21122 2022 2021 Charft*bie *e¢ivi¢ies Bmught foTWaTd Church ov¢rseas 62.026 70,432 2,500 7295 103.988 10.604 1,037 5,953 1220 428 12.653 19,018 23.489 21.534 569 5,516 451 115 5,5(K> 1ffi,173 7,978 1.675 10.612 4,116 377 7,530 19.885 25,872 2l.81l 349 9.753 3,519 199 Mini5ty. Parisb share Mini5ty. Sanctuary aud S¢rviL% C( Ministy. Cboir& Music Parish a￿1VitieS. Trailling atwj coutse5 Magazin¢ and card stsil costs Property costs. Church tepaKs Propw costs. Upkeep of otheri￿lId￿g5 LighL heaL rat&5 inswance D¢pr¢ciation Bank charges Sundry expenses Cbildren 2nd F4Tnilies Covid fflated ex[￿SeS i ! 878 {39,6721 251.703 287.680 Support t￿ts AecouDtancy and legal fees Book keepll￿ serriee6 4284 3.4L6 15.534 7.7¢M) 267237 295.380 Net in¢om¢lltspetsditsre) 32.710 19,346)