ST PAUL'S CHURCH, TUPSLEY ur4AUDITED REPORT AIND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Charity Registration No. 1134258 ST PAUL'S CHURCH, TUPSLEY UNAUDITED REPORT Af+lD Accouf4TS FOR THE YEAR ENDED 31 DECEMBER 2022 CONTENTS Page Trust¢¢s' Awiual Repoi't Statement of Trustees responsibilities Independent Exaininer's Report Ststement of Financial Activities 10 Balance Sheet 11-15 Notes on Accounts St Paul's Cliurch, Tllpsley Trustees Annual Report ror the year ended 31 December 2022 Objectives and Aetivlties The PCC is committed to enabling as many people as ]x)ssible to worship at our church and to becoille part of our parish communily at St Paul's. The PCC maintain5 an overview of worship throughout the parish and inakes suggestions on how our services can involvc the many groups that livc within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. When planning our activities for the year, the incumbent and the PCC have Considered rhe Commission's guidance oil public benefit and, in particular, the specific guidaiice on charicies tor ihe advancement of religion. In particular, we try to enable ordinary people to live out their faith as parr of our parish community through worship and prayer- learning about the Gospel and developing their knowledge and trust in J&su,s. This can be in gathered woi'ship (services) on Sunday and other days, in LifeGroups gathering to study, pray, encourage and worship, aiid through 'Pastorate' and other networks and meetings to assist with pastoral care. To tacilitate this work, it is important that we maintain the fabric of the Church of St. Paul's and (he linked Community Centre. Where possible we seek to work together with other I￿21 churches and groups, eqpecially Hampton Park URC and Tupsley Whitehouse Community Hub. Aini andpurposes St Paul's Parochial Church Council IPCC) has the responsibility of cooperating with the incumbent, the Reverend Nick Arm8trong, in promoting in the ecclesiastical parish. the whole mission of the Church, pastoral, evangelistic, social and ecumcnical. The PCC is also specifically r&sponsible for the maintenance of the Church and cominunity Hall of St Paul's, Church Road, Hereford and the church lodge at 107 Church Road. Achievements and Perrorn￿nee- h]11 details under the separate reports Worship and Prayer The PCC are keen (o offer a rard of Trustee5 Rev Preb. N P Ar￿￿trol]g- Vicar of Tupsley and Hampton Bishop Mrs K Bishop - Treasurer ST PAUL?S CHURCH, TUPSLEY TRUSTEES, ANNUAL REPORT for the year ended 31 December 2022 Statement of Trustees, Responsibilities The tTUStees are responsible for preparing The Trustees, Annual Report and the financial statements in accordance with applicable law and Uiiited Kln8dom Accoiinting Standards (United Kkn8dom Generdlly Accepted Actounling Practice). FRS102 and SORP 2015 The law applicable to chaiities in England and Wales requlres the trustees io prepare fjnancial statements For each Pinanclal year whlch give a true and fair vlew of the state of affalrs of the tharity and of its incoming resources and application of resources of the charity for that period. In preparfjng these financial statements. the trustees are required to.. select suitable accounting policle5 and then apply them consistently.. observe the methods and principles In the Charitles SORP (FRS I0212015,' make judgements and estimate5 that are reasonable and prudent; State whether applicable aLcoiinting stdndards have been followed. subject to any material departures dlsclosed and explained in the financial stafrments, prepare the financlal statements on the golng coEKern basis unless It TS inappropriate to presume that the charlly will continue ?n a bllsiness. The triistees are responsible for keepthg proper accouttting records that disclose with reasoEkable accuracy at any time the financlal position of the charity and ei)able them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Re8ulatioThs 2008. They are also responsible for Safe￿larding the assets of the charlty and hence for taking reasonable steps for the preventloTr and deteciion of fraud and other trregulai'ities. On behalf of the Trnstees Rev Preb. N P Arn￿trong Triistee %_u&. ?02S Independent Examiner's Report to the Tr￿Stee5 of St Paul's Church Tllpsley I report on the accounts of the charity for the year ended 31 December 2022. Respective responsibilities of trllSte￿ and examiner The charity's trustees are responsible for the preparatioll of the accounts. The charity's truste consider that an audit is not required for this year under seclioii 144(2) of the Charities Act 2011 (the 2011 Aet) and that an independent examination is needed. It is my responsibility lo.. examine the accounts under section 145 of the 2011 Act. follow rhe procedurcs laid down in the general Directions given by the Charity Commission under section 145(5}(bl of Ihe 2011 Act., and state whether particular matters have come io my attcntioll. Basis of independent examiner's report My exAmination was catried out in accordance with the general Directions given by (he Chai'ity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideiation of any unusual items or disclosures in the accounts, and seeking explanacions from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given a5 to whether the account.s present a "true and fair view" and the report is limited to those matters set out in the slalemeiil below. Independent examiner's statement In connection with my examination, no mailer has come lo my attention= which giv￿ me reasonable cause to believe that. in any material respect. the requirements.. to keep accounting records in accordance with section 130 of Ihe 2011 Act. and io prepare accounts which accord with the accounting records and cornply with the accounting requirements of ihe 2011 Act have not bcen met- or to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts lo be reached. Name.- Sophie Powell Relevant professional qualification or body.. FCCA ON BEHALF OF HAINES wA￿s HEREFORD LIMITED Chartered Accountants 3 Floor Broadway House 32-35 Broad Street Hereford HR4 9AR li "prJ St Pilll's Church, Tupsley Statement of Flnancial Actlvities lincludillg Inc￿1￿0 and Expettditure Account) ror the year ended 31 Deceniber 2022 Unrestrlcted Restricted Endowmellt Fund Fund Fund5 Total Fund5 2022 Total FuntL 2021 Nofe Jncome Don£ltions and legacies 77,15 77.151 75.427 Charitable activitie8 14.112 14,112 6,478 Oiher Iradillg aciivilics -361 28 Iiivestn)ent incoJn¢ 36,482 36.482 32,688 Other income 4,940 4,940 18.323 Total income 133,046 133,046 132.944 Expenditure ExpBndilure on thaTiI(Trble aclivifieb Oiher expenses 7/8 134.659 134,659 139.573 7,186 TO1￿ expeiiditure 134,659 134,659 146.759 Nei incomellexpendilure and nei movetnenl in fuiids for Ihe year 11,6131 11,613) 113,8151 Transfeib between funds Reconciliation of funds Tolai funds broughi forward 604,138 4.028 10,000 618,166 631,981 Total funds eartied foiward 602.525 4.028 10,000 616,553 618,166 All aclivities are cla%sed as coniinuing The no￿5 on the following pages form parl of Ilie account5 rdddddddddddddddddddddddddddddddddddddddddddddddddddddddddd **rrrrrr** ppppppppppppppppppppppbbbbbbbbbbbbbbb **rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr** Si Paul's Church, Tups]ey Notes on the accouiits Year ended 31 DEceniber 2022 l A¢eouJiti118 pollele& The priniipal &ccouniing policies Rdopted, judgeinenis and key sources of estiinaiioii lunceriEiiity in the pr¢paratinn of th¢ fin&n¢ial %tat¢m¢Jit$ are 4$ follow$.' 41 Bast% of prepllration The financial silltemen15 hawe been prepared in accordallce wiih ihe AccountinE ￿ld Reponing by Chatiiies.. SiaEenwii of R￿0￿mended Thtclice applicable EO Ch￿l11e5 pirparing their accoun15 in u¢¢ordance wilh lh¢ Fin#ncial Reporting Siandard applicable in the UK and Republ2c of Ireland (FRS 1021 (effective l JAnullry 20151- CIiRriiics SORP IFRS lQ211, And the Finaliel￿ Reportiiig Sidndard applicknle in the UK cind Republic of Ireland IFRS1021. St P&ul's Church. TupslÈy. mÈtL% the definitinn ot a piiblic bBnefil entity undei FRS 102. As8ei& and liabilities are initially recognised ai hisiorical costor transaction value unless oil)erwise stated in the relevant aceouniing policy notels). bl ReconciliAtioiJ with previou8 Generally A¢¢epied AccounlingPrdclice In preparing the ￿coUnt5, the Lusiees hdve considered whether in applyingthe JceountinE policies required by FRS012 aiid tlic Chtiritieg SOTIP PRS 102 the re%ialetnBnl olcompaTaiive ileu Was Tequiied. CI Ptep￿￿tiOn of aCCOiliiE& oli a going cOnC￿Tr b&sis. Thc tnisteEs COMSider the fuods availoble will enable Ihecharity lo operdle for mole ihan one year and on thai b35is IhechariLy 1% a goingconcern. dl Incojne Income including govemn*nrgrani8 dre recogn15ed when IhechdThly hii5 Bnlitle]]￿I lothB fund%. any perforinance condiiion% att&clied io Ili¢ it¢mlsl of incom¢ hav¢ b¢¢n mei. it 1$ probabl¢ dit21 Tangible fixed ds5ets Fixed assei investments Net curreni assets 519.624 10,000 72.901 602,525 -%19.624 10.O(K) 86.9?9 616.-%S.1 4,028 4.028 10.o(x) 10.O(M)