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Twenty Sixth Annual Report and Financial Statements of the Parochial Church Council
(Registered Charity 1134667)
Year ended 31 December 2023
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Content
Page Our Purpose 3 Transforming Church, Together 4 Worship Attendance 6 Resources – Finance Review 9 Resources - Building and Equipment 10 Administrative Information Structure, Governance and Management 14 Committees and Action Groups Safeguarding and Child Protection 16 Conclusion of Annual Report and Introduction of Financial Statement 16 Independent Examiner’s Report 17 Financial Statement 18 – 25
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Our Purpose
We are partners with God in the missio Dei , as such the whole Church is best seen as an instrument for that mission. It is for us to participate in the movement of God’s love toward people. In this sense we are rooted in God’s purposes to restore and heal creation.
The question for us is how best we translate this into our own context. Currently, we express our purpose, here at All Saints, in the following terms:
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To proclaim the catholic faith within the Church of England.
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To be a faithful and lively house of prayer, praise, teaching and sacrament.
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To respond generously to issues and needs at home and abroad.
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To be a church that is open and accessible to everyone, all day, every day.
This differs little, in overall terms, to the purpose as expressed nearly one hundred and fifty years ago at the foundation of the ‘old church’ within the developing tradition of catholic renewal and the Oxford Movement.
The Wider Context
Following the challenging years of 2020 and 2021, last year, 2022, was a little more settled. However, across the whole church there have been significant impacts as a direct result of these years of disruption, the cost-of-living crisis, the significant increase in energy prices and of continuing pressures and divisions on an international scale (Ukraine, Sudan and Gaza/Israel to name but a few).
So, in 2023, we have continued to see the impact of:
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Decreased income . Church income has significant reduced across all churches. This reflects the financial pressures felt by all. Planned giving has mostly continued, but ‘plate’ has decreased. Income from the letting of plant and church space has gradually recovered. The full impact of this varies with geography and some parishes have been very significantly hurt.
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Reduced attendance . Most parishes have reported a significant reduction in numbers in a comparison between pre and post Covid. Interestingly Cathedrals have withstood this rather better than parishes. Parish churches have been reporting a reduction in attendance of about one third and the impact of Covid is seen to have accelerated some national trends in church attendance.
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Learned behaviours . The period of several years of social restrictions has led to many changing patterns of behaviour – probably on account of becoming used to a more isolated existence and also a degree of increased anxiety.
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Volunteer reduction . Across churches and charities there has been a significant and noticeable decline in volunteers.
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- Cost of living . Inflation rose to around 6% early in 2022 and rose to a peak of 11% within this year. This, associated with issues concerned with fuel prices have had widespread impact on the way people live and how they spend.
The Church Context
Several initiative and events within the wider and local church have impact upon us at parish level.
- ‘Living in Love and Faith’ . The Church of England programme, Living in Love and Faith (LLF), set out to inspire people to think more deeply about what it means to be human and to live in love and faith with one another. It tackled the tough questions and the divisions among Christians about what it means to be Christian in a society in which understandings and practices of gender, sexuality and marriage continue to change. This has had a profound effect on some parts of the church.
During 2023 the House of Bishops worked up prayers of blessing and draft liturgies for the use in ‘same sex relationships’. Many feel that these were less than satisfactory and did not achieve what the majority hoped for. However, here at All Saints the PCC confirmed (in 2024) their support of the Incumbent in their use.
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‘Net Zero Carbon’ by 2030 . General Synod voted to achieve net zero by 2030 in 2020 and a route plan was approved in 2022. This is a target that has been adopted by the Diocese of Bristol. Bristol Diocese is a ‘Bronze Level Eco Diocese’ and we at All Saints are one of the 18 parishes to hold a ‘Silver Eco Award’.
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Work continues in the parish to achieve our target and we have been recognised for our work to achieve this in the ‘Atrium Development Programme’ with:
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Installation of solar array on south facing roof
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Provision of air-source heat pump
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Significant improvement of insulation and energy loss reduction
It is hoped that we shall obtain planning permission in 2024.
- ‘Transforming Church. Together’ . General Synod (2021) confirmed that ‘ In following Christ, we are enlisted in his service. All of us. We all have a part to play in God’s mission of love to the world. In the darkness and difficulty of our current situation, we need a renewal and reappraisal of what this means and how we live and bear the light of Christ to the world through the Church, evangelising a culture which knows little of the Gospel and has only very limited experience of the Church.’
A Church for the whole nation which is Christ centred and shaped by the Five Marks of Mission
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Bristol Diocese has embarked on this major strategic review, entitled ‘Transforming Church. Together’ . There has been considerable engagement across the Diocese and with a wide variety of groupings, communities and organizations that shape and build our communities. This work has been and will be funded by the National Church.
The strategic imperatives are:
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Cultivating belonging in our communities by nurturing open, generous, creative, and brave partnerships with all our neighbours, and being more inclusive.
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Introducing people to the powerful message of Jesus by releasing, empowering and equipping our leaders and parishes to reach out and spread the Good News.
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Being recognised as a force for Gospel change by working within our communities to relieve hardship and amplify unheard voices.
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Building an environmentally sustainable diocese by encouraging worshippers to hear the cry of the Earth and work with us towards net zero carbon emissions by 2030.
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Securing the future of the Church by working with partners to generate funding, which maximises the impact of our transformation.
This impacts All Saints in a number of ways. In terms of resource, Fr Charles is the Chair of Missional Leadership with the Diocese. This is one of the four major programmes that will be running across the years 2023 to 2027 and will impact all Diocesan Clergy, Lay Readers and those with leadership responsibilities. Additionally, Dr Mary Benton, is providing support in the technical role of a ‘Reverse Mentor’.
In 2023 we held our Parish Conference where we had the opportunity to develop our thinking as a parish, and our relationship with neighbouring parishes and other denominations and Faith Communities, and in the Deanery. The outcomes of the Parish Conference are circulated with this report and will increasingly shape our activities in 2024.
- Bristol West Deanery . Father Charles is the Area Dean for Bristol West which covers an area from Clifton to the Severn Estuary and from South Gloucestershire to North Somerset - more than twenty United Benefices and very many more parishes.
Over the last couple of years, we have had six vacancies for incumbents and two for Assistant Vicars. The last two incumbent roles will, hopefully, be appointed in 2024.
This role, as Area Dean, does have an impact on the parish and the Diocese and Fr Charles thank the parish for the support they are willing give for this role to be fulfilled satisfactorily.
Additionally, Helen Clifton LLM, is the Lay Chairperson for Bristol West Deanery. Thank you Helen. The Annual Report for Bristol West is circulated with this Report.
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Ministry and Numbers: Digital Presence and On-Line Worship - Attendance, Communicants and Occasional Offices
This year, as with the last two years, has continued with the Covid impact upon numbers of worshippers attending church. It has also significantly reduced the number of Occasional Offices (Baptisms, Weddings and Funerals).
Normally we would describe ASC as having an eclectic congregation, of all ages, which is attracted from within the parish, all over Bristol and beyond. In some ways this has become more so.
This has meant that we now have people ‘gathered’ for worship from a much wider geography than Bristol. It also means that the liturgy, music and word have become available to many who would otherwise be unable to attend church physically.
Attendance, Communicants and Occasional Offices
Table showing attendance figures between 2019 and 2023
| 2019 | 2020 | 2021 | 2022 | 2023 | |
|---|---|---|---|---|---|
| Electoral roll | 109 | 111 | 109 | 109 | 117 |
| Resident | 33 | 33 | 34 | 34 | 33 |
| Normal Sunday: Adult Under 16 |
103 12 |
71 5 |
65 6 |
74 7 |
84 7 |
| Baptisms | 10 | 5 | 2 | 5 | 9 |
| Confirmations | 0 | 0 | 0 | 0 | 0 |
| Funerals (including memorial services) |
4 | 4 | 2 | 4 | 8 |
| Weddings | 2 | 0 | 2 | 0 | 0 |
Table showing Communicant numbers between 2019 and 2023
| 2019 | 2020 | 2021 | 2022 | 2023 | |
|---|---|---|---|---|---|
| Sunday | 4079 | 2140 | 3361 | 3934 | 3415 |
| Monday– Saturday | 2042 | 903 | 919 | 1472 | 1615 |
| Easter | 225 | 2 | 142 | 101 | 203 |
| Christmas | 177 | 113 | 115 | 182 | 190 |
| Total annual communicants* |
6523 | 3158 | 4537 | 5689 | 5423 |
*Includes home communicants, but excludes funeral requiems.
Ministry and Worship
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Part of our diversity is the range of ‘voice’ we have in the preaching and teaching at All Saints. This brings a real strength in the variety and quality of our preaching which ranges through meditative and contemplative homilies, all-age presentations, and scholarly and challenging sermons. Our Ordained and Licensed Lay Ministers, and members of our worshipping community provide a rich and varied source of insight, inspiration and direction.
During 2023 we had no Ordinands from Trinity College Bristol on Annual Placement. This reflects the reduction in the number of students attending all theological training in England – this we trust is a short-term drop. We did, however, have four students on Summer Placement; Lizzy Brothwood and Sophie Brown from Trinity College; Helena Whitwell from Sarum College, and Su Bowman as an LLM in Training.
In addition to the incumbent, there are a number of priests who are Licensed or have Permission to Officiate and who regularly minister at the altars of All Saints. All members of this ‘team’ have other responsibilities and duties, so we readily recognise our good fortune in having their contribution and the variety of gifts they offer, and the level of experience they bring, add greatly to the richness and depth of our worship community. The regular ordained team is: Revds. Paul Hawkins, Paul Roberts, Paul Tiernan, and Clive Welham. Additional support is provided by Revds. Peter Dill, John Hadley and John Pedlar. Fr John (P) who is also ‘chorister chaplain’ and, with John Davenport, shapes a number of choral worship events through the year. Fr John (H) continues to have responsibility for the parish of St Anne (Eastville).
Additionally, we have three Lay Ministers (LLM) who are currently Licensed to All Saints, Liz Badman, Jessica Smith , and Helen Clifton . Sister Teresa Mary CSC is Sister in Charge of the St Pauls Community Project ‘Loaves and Fishes’. Sister Teresa is also the Assistant Curate at Holy Trinity Hotwells and will be ordained Priest at Petertide in 2024.
Amongst our Community Janice Callow and the Early Worship Group add to the richness of preaching and presenting.
In addition to the LLMs we have a number of lay people licenced to take home communion to those unable to attend Mass at church. This is a much appreciated and important ministry delivered by Janice Hopkins and Jean Bradford .
A fundamental aspect of our worship and liturgy is the music. Our Director of Music, John Davenport , maintains a standard and quality that is outstanding within a parish church. (We have twice been muted on on-line in the incorrect assumption that we are playing recorded music from Kings College Cambridge!).
Liturgy, maintaining the seasons and worship structure of the church, continuing the modern and accessible flow of worship rooted in our Anglo Catholic heritage, is an important characteristic of All Saints. Our Head Server, Simon Davison , ensures that
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this is maintained and provided significant opportunity for ordinands to learn and appreciate ‘good practice’.
We extend our thanks and appreciation to all those who engage in preaching, teaching and leading worship; and those who maintain a standard of music and liturgy that maintains the All Saints reputation and strength.
Requiescat in Pace
During the year a significant number of our worshipping community, and those connected with us, have moved into God’s nearer presence.
These include:
Malcolm Davis Jeanne Callow Mileno Graca Rory Young Ros Hawkins Ron Gale Valerie Donkin Hugh Barron Chris Benton Helen Campbell Chris Chamberlain Rob Dalton Tom Duncan Joanne Wilkins Eileen Davies Len Hughes John Morley-Bunker (Pr) Erna Sacof Betty Shaw Richard Sleaford Irene Cameron
Rest eternal grant them, O Lord, and let light perpetual shine upon them.
(Ps 65)
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Resources – Finance Review
Planned Stewardship
Pledged giving via Standing Orders, Gift Aid giving via the white envelopes and card donations through the card reader are the three main sources of income. In order for the PCC to manage its budget efficiently, it is important that as many as possible give on a regular and committed basis. Other Gift Aid donations are received by collections at various events including concerts and one-off donations.
Table showing summary of Stewardship Giving, Gift Aid and the Parish Share over six years ( j t indicates a joint husband and wife pledge)
| 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | |
|---|---|---|---|---|---|---|
| Pledged givers | 45+7jt | 43+7jt | 51+3jt | 50+3jt | 52+4jt | 50+4jt |
| Regular Gift Aid envelope subscribers |
11 | 14 | 25 | 7 | 3 | 2 |
| Total Gift Aid subscribers |
278 | 222 | 107 | 80 | 229 | 164 |
| Parish Share paid | £62,000 | £64,000 | £66,900 | £66,900 | £68,570 | £74,185 |
Definition of ‘Stewardship’
Stewardship is defined as those who pledge through our Stewardship pledge scheme. Paying through:
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Regular Standing order or gift aid envelope regardless of attendance
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An attendance basis through gift aid envelopes of card donation slips Gift aid is an important aspect of stewardship and we are able to claim 25p for every £1 donated under the gift aid scheme.
Sources of Income
Our income is derived from the following sources (see accounts for details):
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Stewardship planned giving
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Open plate giving
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Gift Aid including up to £2,000 through the small gifts scheme. (Tax recovered is significant. In 2023 £15,196 was recovered, enhanced through the new gift aid donation slips for use with the card reader)
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Parish room and church lettings for activities, events and concerts
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All Saints Arts profits
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Ad hoc donations
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Grants from Trust funds
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Legacies
Parish Share 2022
We have met the total sum agreed and pledged by the PCC in 2023 for the Parish Share - £74,185.
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Resources - Building and Equipment
All Saints, including the War Memorial, is a Grade 2 Listed Building.
Missional priorities
All Saints is a very visible feature of Pembroke Road and an important part of Clifton. The church and its facilities are in constant, daily demand. This is a cause for celebration as it has long been the ambition of the church to engage as fully as possible with the local neighbourhood, to become in effect left, right and centre the focal point of community life. In this the PCC is greatly encouraged by the fact that its ambitions for the church are fully aligned both with the Church of England’s national Vision and Strategy and the Diocese of Bristol’s Transforming Church agenda. It welcomes especially the Diocesan commitment to providing safe, accessible, kind and welcoming spaces for everyone and to the creation of an environmentally supporting environment. It wishes to make a positive contribution to both these policy objectives: they are at the forefront of the various initiatives explained below.
The work undertaken recently by the PCC has been widely appreciated. The renovation of the forecourts, the maintenance of the gardens and the appearance of the trees in Alma Vale Road continue to be the subject of much favourable local comment. The work proposed for the conservation of the internationally famous Piper windows and the lighting scheme for the sacristy have been recognised with an award by the Diocesan Advisory Committee for the contribution made by the PCC to the parish’s growth and mission. The PCC was represented at the awards ceremony. Yet as will be seen there is still much to be done.
Forecourts
The work on the forecourts of the church and Richard chapel has been completed and the final retention released. A new and much improved notice board has been installed on the grass near the War Memorial and the lighting of the stonework has been adjusted..
Lighting
The new system for the lighting of the sacristy has been completed.. The effect has been transformative in doing full justice to this beautiful part of the church thus enabling it to be put to greater use. The PCC has also secured advice and a quotation for a new lighting system in the porch which would highlight some of its best features and provide for a warm and welcoming appearance. Bearing in mind other building schemes the PCC has not committed to this project.
The Atrium Development
All Saints is a busy church. It has an annual footfall of approximately 35,000. The demand for its facilities has proved increasingly difficult to satisfy. It needs therefore to make better use of the atrium, the inner courtyard and the external garden.
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The redevelopment of the atrium is crucial to this. At present the single storey roof to the cloisters leaks; the internal courtyard is singularly unprepossessing; the single glazing, 1960s windows and cold concrete floor combine to ensure that it is impossible to retain any warmth: there is a consequential waste of energy which impacts significantly on the heating of the church; and there is neither provision for accessible toilets nor an accessible entrance to the gardens. The lack of accessible facilities is a serious shortcoming.
So the PCC is pressing ahead with its development project. The principal features of the scheme are
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An Increased circulation/social area
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New stainless steel covers on cloister roofs; new concrete roof extension on south cloister
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3 air source heat pumps (ASHPs). Note: ASC is one of 20 highest emitters in the diocese.
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new metal/glass balustrade on western cloister
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A PV array on the main church roof – designed to minimise effect on street scene
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An internal garden of well-being (courtyard raised to provide level access).
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New sliding doors in east, south and west cloisters
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New accessible and ambulatory toilets
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New lift provision for wheelchairs to access gardens
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Insulated walls, ceilings and floors; heat curtain between atrium and porch
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New underfloor heating
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New demountable panels for exhibitions/church publicity etc
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New cast stone floor slabs
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New external glass protection of 3 west cloister windows; removal of leading
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Improved maintenance access to church roof
The planning application was lodged in October 2022 and has been delayed ever since. Steps are being taken to expedite the process of securing permission and it is hoped that it will be determined shortly so that the PCC can move forward with a faculty application and thereafter arrange for tenders to be received.
The latest accounts for the PCC include an amount of £640,084 as a restricted fund for repairs which it is intended will be used in part to help fund the two major projects (the atrium development and the Piper windows) as well as the more minor works of repair and renovation that are necessary.
Once a contract price is known the PCC will be making a grant application to the endowment trustees.
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The John Piper Windows
Planning permission and a faculty have been granted for a substantial scheme designed to conserve these major works of art. In January 2022, a quotation was received in the sum of £664,430 plus VAT for the work. The PCC has prioritised the completion of the atrium development over the conservation of the Piper windows but is conscious of the need for conservation and will be reverting to this project in due course.
Memorial tablets
Plaques have been installed in the St Richard Chapel in recognition of the significant contribution to church life made by two departed organists.
Toilets
The number of visitors to the church has meant that over time the toilets need refurbishment and it is anticipated that this will be done within the next 3 months.
Cleaning
The substantial use made of the church and its facilities has created a need for a review of the current cleaning arrangements and a working group has been established to make proposals for improvement.
Equipment
A triennial Archdeacon’s visit is due. This is standard procedure whereby (s)he inspects all registers and records, the inventory and log book, the minute and account books, insurance policies, policies on child protection, employees’ contracts, and insurance policies; to review progress on quinquennial works; and to inspect the storage of valuables and buildings, security and safety systems. Thanks to the excellent work undertaken by Wendy Mortimer we are, as previously, well placed for this visit.
Trustees of All Saints Endowments
The PCC is enormously grateful to the trustees of All Saints Endowments Charity overview, ALL SAINTS CHURCH CLIFTON ENDOWMENTS - 254943, Register of Charities - The Charity Commission for their continued support of the church. The trustees provide and maintain the vicarage at 68 Pembroke Road, free of charge, which is acknowledged as a major contribution to the diocese.
The trustees also own and maintain the major part of the gardens to the rear of the church. In addition, they maintain the lawns to the front of the church and the trees in Alma Vale Road which fall within the church boundary and do so to the highest standards.
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Most importantly the trustees have made significant financial contributions to ensure the upkeep of the fabric of the church paying, in particular, for the external repairs to the St Richard chapel masonry and funding the work on the forecourts. That the church presents such a beautiful appearance and adds so much to the street scene in Pembroke Road is substantially, if not entirely, due to the trustees.
The trustees have managed their investments very successfully and the PCC is extremely grateful to them for their outstanding contribution to the life of All Saints.
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Administrative Information
THE PAROCHIAL CHURCH COUNCIL
The PCC of All Saints has duties defined in the Parochial Church Councils (Powers) Measure 1956 and is also responsible for co-operating with the Incumbent in promoting the whole work of the Church in the ecclesiastical parish.
PCC Membership 2022
Incumbent Revd Charles Sutton Associate Priests (Licensed) Revd Paul Hawkins Churchwardens Adam Chivers (Lay Vice Chairman) Annette Young Secretary Stephen O’Keefe Treasurer Eric Tyson
Elected Deanery Synod Representatives: Brendan Biggs (General Synod)
Elected members: Susan Perry (until APCM 2024) James Norman (until APCM 2024) Georgina Harford (until APCM 2024) Eric Tyson (until APCM 2025) John Davenport (until APCM 2025) Simon Davison (until APCM 2025) Mary Benton (until APCM 2025) Stephen O’Keefe (until APCM 2026) Janice Robinson (until APCM 2026) Vicky Gordon (until APCM 2026) Ruth Baker (until APCM 2026)
Co-opted member (LLM Annually elected): Liz Badman (until 2024)
Ex Officio Members
Brendan Biggs (General Synod) Helen Clifton (Deanery Synod Lay Chair)
The PCC meets 5 or 6 times a year. One third of the PCC constitutes a quorum. The PCC, as now required by law, is registered as an independent charity.
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Bank:
Independent Examiner:
Co-Operative Bank, PO Box 200, Skelmersdale, Lancashire WN8 6NY J. F. BALSHAW & CO, Chartered Accountants, 20 Old Kiln Lane, Heaton, Bolton, BL1 5PD
PCC COMMITTEES AND THEIR RESPONSIBILITIES
The PCC has the following Committees :
Standing Committee (the only committee required by law): Power to transact the business of the PCC between meetings, subject to any directions given by the council. In 2022 the members were the incumbent Revd Charles Sutton, Churchwardens Adam Chivers and Annette Young, Stephen O’Keefe (PCC Secretary) and Eric Tyson (PCC Treasurer) . The Standing Committee meets at least six times each year between meetings of the PCC, for which it sets the agenda.
Fabric Committee
Meets as required to manage, discuss and plan repairs and maintenance related to the fabric of our buildings.
Stewardship Committee
Established from time to time to plan and implement stewardship renewal.
All Saints Arts
Responsible for organising musical and artistic events.
The PCC has the following Action Groups :
Church and Community Group (Hospitality)
Responsibilities include organising parish social events such as parish lunches, and entertaining/catering after festival Masses and the fostering of a welcoming environment.
Early Worship Group
Have taken responsibility for the planning, managing and (often) delivery of the growing Early Worship congregation.
In addition to these committees and groups there is a Ministry Group which is increasingly taking on the role of ‘Growth in Faith’, and a Pastoral Visitors Group focusing on matters of pastoral ministry.
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Safeguarding and Child Protection Policy
Nominated Safeguarding and Child Protection Officer
The Nominated Persons for Safeguarding and Child Protection are Caroline Davenport and Stephen O’Keefe. They are responsible for driving the process within the church, providing advice to the PCC, acting as contacts for any Child Protection or Vulnerable Adults issues, and liaison with the Diocese.
Safeguarding Actions
Considerable progress has been made in embedding child protection throughout our church life. A new Safeguarding Policy has been approved by the PCC. The national system of CRB checks has been replaced with Disclosure and Barring and we continue to ensure that all procedures are followed to maintain the ongoing protection of children and vulnerable adults within our church community.
CONCLUSION OF ANNUAL REPORT AND INTRODUCTION TO FINANCIAL STATEMENTS
The Twenty Sixth Annual Report
This is the twenty sixth annual report prepared under the terms of the Charities Act 1993. We believe it gives a clear picture of the life of the Church at All Saints and the way in which the PCC has discharged its responsibilities.
The Financial Statement
The financial statements follow as part two of this document and are introduced by the Report of the Independent Examiner.
On behalf of the PCC –
The Reverend Charles Sutton, Chairperson
Adam Chivers, Churchwarden Annette Young, Churchwarden
[th] 2024
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INDEPENOENT EXAMINER'S REPORT TO THE PAROCHIAL CHURI>I COUNaL OF THE PARISH F ALL SAINTS CLIFTON I report on the accour of thtr parish of All Saints, citfton for the aT ended 31 De¢ember 2023. rnin As members of the PCC you are responsible for the preparation of the accounts in accordance with the reouirements of the Charities kt 20111'the Acf l. I report in respect of rny examination of the accounts carried out under section 145 of the 2011 Art and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515Xbl of the Act. min My eMaminatTron wa5 carried OLrt in accordance with the general Directrons 8iven by the Charity Commission. An ey2mination includes a review of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also indudes consideration of any unusual wtems or disclosures in the 3ccount5. and seekin8 explanation5 fvom you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and cCseqUentI¥ no opinion is given as to whether the accounts present a 'true and fair view. and the report is limited to those matters set out in the statement below. Inde ndent examin r'5 statem nt I have completed my examination. I confirm that rnaterial matters have come to my attention in connection wrth the examination giving me cause to believe that in any rnaterial respect: l. accijunting records were Tt kept in re5pert of the Trust a5 required by sertion 130 of the 2. the accounts do not accord with those records; or 3. the accounts do not comply wwth the applicable requirements conceming the form and content of accounts set out in the Chartties (Accounts and Rerts) Regulations 2008 other than any requirement that the accounts give a 'true and fair wew which is not a matter considered as part of an independent eN2mination. I have no concern5 and have come acros5 no other matter5 in conrbertion with the examination to which attention 5houbd be drown in thi5 report in order to enable a proper understanding of the accounts to be reached. Name: Kathryn Hod8kiss FCA Date: March, 2024 Relevant professional qualification or bo¢ty.. ICAEW Address: J F Balshaw & Co. 20 Old Klln Lane. Heaton. Bolton. BLI 5PD 17
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS WITH ST JOHN CLIFTON NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
Funds
Endowment and Trust funds are funds, the capital of which must be maintained; only income arising from investment of the endowment and trust funds may be used either as restricted or unrestricted funds depending on the purpose for which the endowment was established.
Restricted funds represent (a) income from trust or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
Incoming Resources
Planned giving receivable under covenant is recognised only when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable. Interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross except in certain instances where. funds raised through fundraising events are accounted for net.
Resources expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
Fixed Assets
Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred.
Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of equipment with a purchase price of £1000 or less are written off when the asset is acquired.
Investments
Investments are valued at market value at 31 December.
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| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|
| STATEMENTOF FINANCIAL ACTIVITIES | |||||||
| For the year ended 31 December 2023 | |||||||
| **Unrestricted ** | Restricted | Trust | Endowment | TOTAL | Funds | ||
| Note | Funds | Funds | Funds | Funds | 2023 | 2022 | |
| INCOMING RESOURCES | |||||||
| VoluntaryIncome | 2(a) | 76267 | 42322 | 0 | 118589 | 178111 | |
| Activities forgeneratingfunds | 2(b) | 1487 | 2551 | 0 | 4038 | 3817 | |
| Income from investments | 2(c) | 10816 | 19540 | 3101 | 33457 | 33909 | |
| Income from church activities | 2(d) | 23342 | -1637 | 0 | 21705 | 25838 | |
| Other incomingresources | 2(e) | 0 | 0 | 0 | 0 | 0 | |
| TOTAL INCOMING RESOURCES | 111912 | 62776 | 3101 | 0 | 177789 | 241675 | |
| RESOURCES USED | |||||||
| Grants | 3(a) | 4000 | 2014 | 0 | 6014 | 16093 | |
| Activities directlyrelating to the | |||||||
| running costs ofthe church | 3(b) | 117521 | 33759 | 1441 | 152721 | 248564 | |
| Church management and administration | 3(c) | 6391 | 1589 | 0 | 7980 | 12719 | |
| Fundraising and publicity | 3(d) | 3340 | 0 | 0 | 3340 | 2235 | |
| Bank charges and loan interest | 3(e) | 0 | 0 | 0 | 0 | 0 | |
| Staff costs | 4(a) | 17366 | 0 | 0 | 0 | 17366 | 16325 |
| TOTAL RESOURCES USED | 148618 | 37362 | 1441 | 0 | 187421 | 295936 | |
| NET INCOMING/(OUTGOING) RESOURCES | -36706 | 25414 | 1660 | 0 | -9632 | -54261 | |
| GAINS AND LOSSES ON INVESTMENTS | |||||||
| Realised (Unrealised) | 32503 | 58718 | 9318 | 100538 | -152820 | ||
| TrustFundsReceived | 0 | 0 | |||||
| EndowmentFundsHeld byDiocese | 7 | 1845 | 1845 | -2843 | |||
| NET MOVEMENT IN FUNDS | -4203 | 84132 | 10978 | 1845 | 92751 | 136376 | |
| BALANCESBROUGHT FORWARD AT | |||||||
| 1JANUARY 2023 (2022) | 320102 | 730441 | 115912 | 22007 | 1188462 | 1398386 | |
| Transfertorestrictedfunds | |||||||
| BALANCES CARRIED FORWARD | |||||||
| AT 31 DECEMBER 2023(2022) | 315899 | 814573 | 126890 | 23852 | 1281213 | 1188462 |
19
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON LANCE SHEEf AT 31 tECEMBBI 2023 Nota 2022 FL>EDASSETS InStment assets ProFerty Endowment Funds held ty Llocese £ 1,159,11 | £ 1,059,362 23,852 £ 1,183,753 | 22,007 £ 1,081,369 CURRENT ASSETS Debtus Short tem deposi(s Cash at Bank and in hand 16,613 1 66,780 24,1)26 £ 107,419 1S,744 63.323 42,524 121,591 LIABILIMES.. AMOUNTS FALLING DUE WThIN ONE YEAR 10 14,498 NET CL1RRE ASSETS 107,093 NET ASSETS £ 1.281,213 £ 1,18&462 FUNDS Unrestricted Restricted Trust Funds Endowment 11 12 13 £ 315,899 £ 814,573 £ 126,89) 23,852 £ 1,281,213 £320,1(r2 £730,441 £115,912 £22,IX)7 £1.188,4K2 Apprrfftd by the Par(£hial Church C(xJncil on 9 AFxiI 2024 and signed on its Eehalf by.. The notes on the E41owing Fkgges tsm Fert oflhese acCcnIS 20
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIALSTATEMENTS | ||||||||
| For the year ended 31 December 2023 | ||||||||
| 2 | INCOMING RESOURCES | |||||||
| Unrestricted | Restricted | Trust | Endowment | TOTAL FUNDS | ||||
| Funds | Funds | Funds | Funds | 2023 | 2022 | |||
| 2(a) | Voluntary Income | |||||||
| Tax Recoverable Giving: | ||||||||
| Pledged Giving | 47,587 | 47,587 | 43,740 | |||||
| Gift Aid Collections | 3,043 | 3,043 | 8,608 | |||||
| Tax Recoverable | 12,955 | 12,955 | 12,908 | |||||
| Collections(openplate) | 1,055 | 1,055 | 2,322 | |||||
| Grants | 466 | 32,918 | 33,384 | 93,250 | ||||
| Donations,appeals,etc. | 5,661 | 4,724 | 10,385 | 5,170 | ||||
| Other | 0 | 20 | ||||||
| * | Missions | 4,680 | 4,680 | 12,093 | ||||
| Legacies | 5,500 | 5,500 | 0 | |||||
| 76,267 | 42,322 | 0 | 0 | 118,589 | 178,111 | |||
| 2(b) | Activities forgenerating funds | |||||||
| * | Concert Income | 1,487 1,487 |
2,974 | 2,898 | ||||
| Fund raisingevents | 1,064 | 1,064 | 813 | |||||
| Festival Receipts | 0 | 0 | ||||||
| Traidcraft Income | 0 | 106 | ||||||
| 1,487 | 2,551 | 0 | 0 | 4,038 | 3,817 | |||
| 2(c) | Income from investments | |||||||
| Dividends and interest including | 10,816 19,540 3,101 |
33,457 | 33,909 | |||||
| anyreclaimed tax | ||||||||
| 10,816 | 19,540 | 3,101 | 0 | 33,457 | 33,909 | |||
| 2(d) | Income from church activities | |||||||
| Magazines | 0 | 0 | ||||||
| Coffee | 0 | 0 | ||||||
| Church hall lettings etc | 22,256 | 22,256 | 24,895 | |||||
| Social events | 57 | 57 | 84 | |||||
| Deanerysupport | -1,694 | -1,694 | 64 | |||||
| Fees | 1,086 | 1,086 | 795 | |||||
| 23,342 | -1,637 | 0 | 0 | 21,705 | 25,838 | |||
| 2(e) | Other ordinary incoming resourc | es | ||||||
| Insurance claims | 0 | 0 | ||||||
| 0 | 0 | 0 | 0 | 0 | 0 | |||
| TOTAL INCOMING RESOURCES | 111,912 | 62,776 | 3,101 | 0 | 177,789 | 241,675 | ||
| *2(a) | Note: Includesincome toASFoodBank | |||||||
| *2(b) | Note: Profitsfromeventshosted byAllSaintsArts should be split 50:50 between AllSaints and theLightingFund. | |||||||
| MinutedPCCmeeting17thJanuary2017 Item9. |
21
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) | ||||||||
| For the year ended 31 December 2023 | ||||||||
| 3 | RESOURCES USED | Unrestricted | Restricted | Trust | Endowment | TOTAL FUNDS | ||
| Funds | Funds | Funds | Funds | 2023 | 2022 | |||
| Church activities | ||||||||
| 3(a) | Missionary and charitable giving: | |||||||
| Home missions and other: | ||||||||
| Bristol DAA | 75 | 75 | 0 | |||||
| Trussell Trust | 0 | 72 | ||||||
| Julian trust | 0 | 975 | ||||||
| Christians againstpoverty | 0 | 150 | ||||||
| Bristol NW food bank | 1,452 | 1,452 | 1,703 | |||||
| AS food bank | 261 | 261 | 0 | |||||
| DEC Turkey | 225 | 225 | 0 | |||||
| Church Overseas: | ||||||||
| Water Aid | 0 | 0 | ||||||
| DEC Ukraine | 1 | 1 | 8,964 | |||||
| Jane Toodera | 0 | 229 | ||||||
| Church Societies: | ||||||||
| 5% Giving | 4,000 | 4,000 | 4,000 | |||||
| 4,000 | 2,014 | 0 | 0 | 6,014 | 16,093 | |||
| 3(b) | Activities directlyrelating to therunning costs ofthe church | |||||||
| Ministry: | diocesanparish share | 74,185 | 74,185 | 68,570 | ||||
| clergyexpenses | 3,898 | 3,898 | 4,040 | |||||
| layministry | 860 | 860 | 166 | |||||
| Church - expenses | ||||||||
| Altar & Sanctuary | 3,010 | 3,010 | 2,000 | |||||
| Light & Heat | 15,058 | 15,058 | 11,363 | |||||
| Flow ers | 3,167 | 3,167 | 466 | |||||
| Water Rates | 682 | 682 | 630 | |||||
| General Expenses | 807 | 807 | 633 | |||||
| Music | 549 | 4,737 | 5,286 | 3,400 | ||||
| Church maintenance | ||||||||
| Organ tuning& Repairs | 770 | 770 | 731 | |||||
| Cleaning | 4,379 | 4,379 | 4,390 | |||||
| Insurance | 7,535 | 7,535 | 7,261 | |||||
| Repairs | 6,648 | 24,071 | 30,719 | 132,393 | ||||
| Training/ Education | 924 | 1,441 | 2,365 | 12,521 | ||||
| 117,521 | 33,759 | 1,441 | 0 | 152,721 | 248,564 | |||
| 3(c) | Church management and administration | |||||||
| Printing,Stationeryand Telephone | ||||||||
| Printing | 3,724 | 3,724 | 3,344 | |||||
| Stationery | 472 | 472 | 773 | |||||
| Postage | 78 | 78 | 70 | |||||
| Broadband & Telephone | 869 | 869 | 1,044 | |||||
| Computer & Website | 457 | 457 | 1,911 | |||||
| Sundries | 291 | 291 | 524 | |||||
| Wardens discretionary | 93 | 93 | 174 | |||||
| Audit | 500 | 500 | 500 | |||||
| Legal&Professional | 0 | 0 | ||||||
| Social&Welcoming | 1,496 | 1,496 | 4,379 | |||||
| 6,391 | 1,589 | 0 | 0 | 7,980 | 12,719 |
22
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) | ||||||||
| For the year ended 31 December 2023 | ||||||||
| Unrestricted | Restricted | Trust | Endowment | TOTAL FUNDS | ||||
| Funds | Funds | Funds | Funds | 2023 | 2022 | |||
| 3(d) | Fund-raising and publicity | 3,340 | 3,340 | 2,235 | ||||
| 3,340 | 0 | 0 | 0 | 3,340 | 2,235 | |||
| 3(e) | Bank charges and loan interest | 0 | 0 | |||||
| 0 | 0 | 0 | 0 | 0 | 0 | |||
| 4 | STAFFCOSTS | |||||||
| 4(a) | Salaryof organists | 4,670 | 4,670 | 4,540 | ||||
| Office Manager's wages | 12,696 | 12,696 | 11,785 | |||||
| 17,366 | 0 | 0 | 0 | 17,366 | 16,325 | |||
| TOTAL RESOURCES USED | 148,618 | 37,362 | 1,441 | 0 | 187,196 | 295,936 | ||
| During the yearthePCC employed aMusicDirectorand aParishOfficeManager. | ||||||||
| TheMusical Director is amemberofthePCC. | ||||||||
| 5 | FIXED ASSETSFORUSE BY THE PCC | 2023 | 2022 | |||||
| Investments | £ | £ | ||||||
| Valuationas at1January2023 | 1,059,362 | 1,312,183 | ||||||
| Drawdown | 0 | -100,000 | ||||||
| Adjustment tomarketvalue | 100,539 | -152,821 | ||||||
| Valuationas at 31 December 2023 | 1,159,901 | 1,059,362 | ||||||
| Investment at cost(£903,000)comprises 51,311.03 shares in The CBF Church of England Investment Fund – | ||||||||
| Income Shares. | ||||||||
| 6 | PROPERTY - LEGACY | |||||||
| No propertywas owned by thePCCin 2023 | 2023 | 2022 | ||||||
| £ | £ | |||||||
| 0 | 0 | |||||||
| 7 | FIXED ASSETSHELD ASTRUST FUNDSBY THE DIOCESE | 2023 | 2022 | |||||
| Valuationat 31.12.23 | TrustNo | £ | £ | |||||
| AllSaintswithSt John, Clifton | 156 | 1,325 | 1,283 | |||||
| 178 | 308 | 298 | ||||||
| 321 | 1,353 | 1,311 | ||||||
| 5 | 793 | 768 | ||||||
| 571 | 6,962 | 6,364 | ||||||
| 688 | 633 | 578 | ||||||
| Thesefunds are administered by the St John'sTrust | ||||||||
| AllSaintswithSt John,Vaughan Trust | ||||||||
| 169 | 12,478 | 11,405 | ||||||
| Thisfundis administered by theVaughan Trust | ||||||||
| Total | 23,852 | 22,007 | ||||||
| 8 | ANALYSIS OF NET ASSETSBY FUND | |||||||
| Unrestricted | Restricted | Trust | Endowment | TOTAL | ||||
| Funds | Funds | Funds | Funds | 2023 | 2022 | |||
| Fixed Assets Current Assets Current Debtors Current Liabilities |
209,980 816,378 126,890 23,852 1,177,099 1,080,123 97,460 97,460 107,093 14,418 2,195 16,613 15,744 -5,959 -4,000 -9,959 -14,498 |
|||||||
| Fund balance | 315,899 | 814,573 | 126,890 | 23,852 | 1,281,213 | 1,188,462 |
23
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON NOTES TO THE FINANCIAL sTATEMT$ ICONMNUED) For the year ended 31 Decembe¥ 1123 DEBTORS 2023 2022 Incotne tax receratIe other 15.196 1,417 16,613 412 15,744 10 UABIUMES." AMOUNTS FALLING tXJE VVITHIN ONE YEAR Acciuals and deferr Inc(Yne Heat & Missi(xs other creJtors 2.2f 4.0 3.691 9,959 6,826 6.208 14,498 UNRESTRICTED FUNDS Instment | Gainsllossesl iUry)lus Idefiat Interestl Div 32,503 -47.522 10,816 Bld 320.102 Baance General Rese Tian5fer to rtricted fund5 315.899 0. 102 32.5031 47.522 10.8161 315,899 '21al Note" Th& PCC deSnated £500,OQK) of general funds to a Repaii fund In resp1 of major works relating to the ongoing fuluie of the lIdIng and the obierti¥es of All Saints aifton. The PCC has seral mior maintenacel buildng prqec15 f(r which ad(StionaJ fundng and giants will be requi Minuled PCC meeting July 2019 Item 6 12 RESTRICTED FUNDS Bld 58.788 63.130 2,963 2.669 2.336 2.407 4 119 Expen(fiture [ Receipts Intl thmdends CainslLos5 1.573 4.726 1.705 5, 123 79 238 71 215 188 193 331 Bdance 65,087 69,418 3,281 2,0 Madge nDId Mu51c Fund Mwyn StIKkwood Funrtl11 Organ Lay Ministry tkanery Expenses thscrelionary fund Flcwer Fund -1.139 .8e -5,563 -93 -3.167 3.869 2,572 3,615 2.222 110 Iriil] ft@p[ Fund Social & E15 Mu51c Futyj Organ Recrtaj Fund St Jthns SchoJ BleS AS Food bank T[dCraft tknnions"121 4,346 807 19.683 2.908 -353 -17,815 .3 4.037 -7 -924 -261 33,091 57 2.502 1.064 1,315 2,927 15,097 45,& 65 1.s82 640,084 5W2 20,251 3.5&1 521 78 -28 388 5.651 730,441 10 151 19.540 31 43) -6.2Sg 41.173 47.04T 58,T18 814,573 '11IOiigind bequest £49,258 10 '12ltknnations used to fund saeristy ligming as reed try PCC 24
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | ||
|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) | |||||||
| For the year ended 31 December 2023 | |||||||
| 13 | TRUST FUNDS (Trustees: Vicarand Churchwardens) | ||||||
| B/fwd | Gains (losses) | Expenditure | Interest/Div | Balance | |||
| C/fwd | |||||||
| (a) | St John'sNationalSchool | 81,889 | 6,583 | -1,441 | 2,191 | 89,221 | |
| Fund (see below) | |||||||
| Education Fund | 34,023 | 2,735 | 910 | 37,668 | |||
| 115,912 | 9,318 | -1,441 | 3,101 | 126,890 | |||
| 13 | TrustFundsnotes: | ||||||
| (a) | £66,982 wasreceivedinSeptember 2000 being a transferof fundsfromthe St John'sNational | ||||||
| School, Clifton which isnolonger inuse. A Trustfundhas beencreated toreceive the assets | |||||||
| to beknownas the St John'sNationalSchool ReligiousEducation Fund. TheVicarand | |||||||
| Churchwardenshave beenappointedTrustees. | |||||||
| The terms oftheEducational Endowment Order made September 1999 are that the trustees | |||||||
| 'shallapply theincome andmay apply the capitalthereof,foreducationalpurposesrelated to | |||||||
| theParishofClifton inconnection withthe provisionof religious education inaccordancewiththe | |||||||
| tenets ofthe Churchof England bymeans ofa Sunday Schoolorotherwise'. | |||||||
| (b) | Interest accrued to the trustfunds andnot committedwithinthe accounting yearare transferred torestricted | ||||||
| funds to be usedinaccordancewiththe terms ofthe trust. |
25
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|
| STATEMENT OF FINANCIAL ACTIVITIES | |||||||
| For theyear ended 31 December 2023 | |||||||
| **Unrestricted ** | Restricted | Trust | Endowment | TOTAL | Funds | ||
| Note | Funds | Funds | Funds | Funds | 2023 | 2022 | |
| INCOMING RESOURCES | |||||||
| VoluntaryIncome | 2(a) | 76267 | 42322 | 0 | 118589 | 178111 | |
| Activities forgeneratingfunds | 2(b) | 1487 | 2551 | 0 | 4038 | 3817 | |
| Income from investments | 2(c) | 10816 | 19540 | 3101 | 33457 | 33909 | |
| Income from church activities | 2(d) | 23342 | -1637 | 0 | 21705 | 25838 | |
| Other incomingresources | 2(e) | 0 | 0 | 0 | 0 | 0 | |
| TOTAL INCOMING RESOURCES | 111912 | 62776 | 3101 | 0 | 177789 | 241675 | |
| RESOURCES USED | |||||||
| Grants | 3(a) | 4000 | 2014 | 0 | 6014 | 16093 | |
| Activities directlyrelatingto the | |||||||
| runningcosts of the church | 3(b) | 117521 | 33759 | 1441 | 152721 | 248564 | |
| Church management and administration | 3(c) | 6391 | 1589 | 0 | 7980 | 12719 | |
| Fund raisingandpublicity | 3(d) | 3340 | 0 | 0 | 3340 | 2235 | |
| Bank charges and loan interest | 3(e) | 0 | 0 | 0 | 0 | 0 | |
| Staff costs | 4(a) | 17366 | 0 | 0 | 0 | 17366 | 16325 |
| TOTAL RESOURCES USED | 148618 | 37362 | 1441 | 0 | 187421 | 295936 | |
| NET INCOMING/(OUTGOING) RESOURCES | -36706 | 25414 | 1660 | 0 | -9632 | -54261 | |
| GAINS AND LOSSES ON INVESTMENTS | |||||||
| Realised(Unrealised) | 32503 | 58718 | 9318 | 100538 | -152820 | ||
| Trust Funds Received | 0 | 0 | |||||
| Endowment Funds Held byDiocese | 7 | 1845 | 1845 | -2843 | |||
| NET MOVEMENT IN FUNDS | -4203 | 84132 | 10978 | 1845 | 92751 | 136376 | |
| BALANCES BROUGHT FORWARD AT | |||||||
| 1 JANUARY 2023(2022) | 320102 | 730441 | 115912 | 22007 | 1188462 | 1398386 | |
| Transfer to restricted funds | |||||||
| BALANCES CARRIED FORWARD | |||||||
| AT 31 DECEMBER 2023(2022) | 315899 | 814573 | 126890 | 23852 | 1281213 | 1188462 |
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | ||
|---|---|---|---|---|---|---|---|---|
| BALANCE SHEET AT 31 DECEMBER 2023 | ||||||||
| Note | 2023 | 2022 | ||||||
| £ | £ | |||||||
| FIXED ASSETS | ||||||||
| Investment assets | 5 | 1,159,901 £ |
1,059,362 £ |
|||||
| Property | 6 | - £ |
- £ |
|||||
| Endowment Funds held byDiocese | 7 | 23,852 £ |
22,007 £ |
|||||
| 1,183,753 £ |
1,081,369 £ |
|||||||
| CURRENT ASSETS | ||||||||
| Debtors | 9 | 16,613 £ |
15,744 £ |
|||||
| Short term deposits | 66,780 £ |
63,323 £ |
||||||
| Cash at Bank and in hand | 24,026 £ |
42,524 £ |
||||||
| 107,419 £ |
121,591 £ |
|||||||
| LIABILITIES: AMOUNTS FALLING | ||||||||
| DUE WITHIN ONE YEAR | 10 | 9,959 £ |
14,498 £ |
|||||
| NET CURRENT ASSETS | 97,460 £ |
107,093 £ |
||||||
| NET ASSETS | 1,281,213 £ |
1,188,462 £ |
||||||
| FUNDS | ||||||||
| Unrestricted | 11 | 315,899 £ |
£320,102 | |||||
| Restricted | 12 | 814,573 £ |
£730,441 | |||||
| Trust Funds | 13 | 126,890 £ |
£115,912 | |||||
| Endowment | 7 | 23,852 £ |
£22,007 | |||||
| 8 | 1,281,213 £ |
£1,188,462 | ||||||
| Approved bythe Parochial Church Council on 9 April 2024 | ||||||||
| and signed on its behalf by: | ||||||||
| The notes on the following pages formpart of these accounts |
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS WITH ST JOHN CLIFTON NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
Funds
Endowment and Trust funds are funds, the capital of which must be maintained; only income arising from investment of the endowment and trust funds may be used either as restricted or unrestricted funds depending on the purpose for which the endowment was established.
Restricted funds represent (a) income from trust or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
Incoming Resources
Planned giving receivable under covenant is recognised only when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable. Interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross except in certain instances where. funds raised through fundraising events are accounted for net.
Resources expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
Fixed Assets
Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred.
Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of equipment with a purchase price of £1000 or less are written off when the asset is acquired.
Investments
Investments are valued at market value at 31 December.
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIAL STATEMENTS | ||||||||
| For theyear ended 31 December 2023 | ||||||||
| 2 | INCOMING RESOURCES | |||||||
| Unrestricted | Restricted | Trust | Endowment | TOTAL FUNDS | ||||
| Funds | Funds | Funds | Funds | 2023 | 2022 | |||
| 2(a) | Voluntary Income | |||||||
| Tax Recoverable Giving: | ||||||||
| Pledged Giving | 47,587 | 47,587 | 43,740 | |||||
| Gift Aid Collections | 3,043 | 3,043 | 8,608 | |||||
| Tax Recoverable | 12,955 | 12,955 | 12,908 | |||||
| Collections(openplate) | 1,055 | 1,055 | 2,322 | |||||
| Grants | 466 | 32,918 | 33,384 | 93,250 | ||||
| Donations,appeals,etc. | 5,661 | 4,724 | 10,385 | 5,170 | ||||
| Other | 0 | 20 | ||||||
| * | Missions | 4,680 | 4,680 | 12,093 | ||||
| Legacies | 5,500 | 5,500 | 0 | |||||
| 76,267 | 42,322 | 0 | 0 | 118,589 | 178,111 | |||
| 2(b) | Activities forgenerating funds | |||||||
| * | Concert Income | 1,487 1,487 |
2,974 | 2,898 | ||||
| Fund raisingevents | 1,064 | 1,064 | 813 | |||||
| Festival Receipts | 0 | 0 | ||||||
| Traidcraft Income | 0 | 106 | ||||||
| 1,487 | 2,551 | 0 | 0 | 4,038 | 3,817 | |||
| 2(c) | Income from investments | |||||||
| Dividends and interest including | 10,816 19,540 3,101 |
33,457 | 33,909 | |||||
| anyreclaimed tax | ||||||||
| 10,816 | 19,540 | 3,101 | 0 | 33,457 | 33,909 | |||
| 2(d) | Income from church activities | |||||||
| Magazines | 0 | 0 | ||||||
| Coffee | 0 | 0 | ||||||
| Church hall lettings etc | 22,256 | 22,256 | 24,895 | |||||
| Social events | 57 | 57 | 84 | |||||
| Deanerysupport | -1,694 | -1,694 | 64 | |||||
| Fees | 1,086 | 1,086 | 795 | |||||
| 23,342 | -1,637 | 0 | 0 | 21,705 | 25,838 | |||
| 2(e) | Other ordinary incoming resourc | es | ||||||
| Insurance claims | 0 | 0 | ||||||
| 0 | 0 | 0 | 0 | 0 | 0 | |||
| TOTAL INCOMING RESOURCES | 111,912 | 62,776 | 3,101 | 0 | 177,789 | 241,675 | ||
| *2(a) | Note: Includes income to AS Food Bank | |||||||
| *2(b) | Note: Profits from events hosted byAll Saints Arts should be split 50:50 between All Saints and the LightingFund. | |||||||
| Minuted PCC meeting17th January2017 Item 9. |
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) | ||||||||
| For theyear ended 31 December 2023 | ||||||||
| 3 | RESOURCES USED | Unrestricted | Restricted | Trust | Endowment | TOTAL FUNDS | ||
| Funds | Funds | Funds | Funds | 2023 | 2022 | |||
| Church activities | ||||||||
| 3(a) | Missionaryand charitablegiving: | |||||||
| Home missions and other: | ||||||||
| Bristol DAA | 75 | 75 | 0 | |||||
| Trussell Trust | 0 | 72 | ||||||
| Julian trust | 0 | 975 | ||||||
| Christians againstpoverty | 0 | 150 | ||||||
| Bristol NW food bank | 1,452 | 1,452 | 1,703 | |||||
| AS food bank | 261 | 261 | 0 | |||||
| DEC Turkey | 225 | 225 | 0 | |||||
| Church Overseas: | ||||||||
| Water Aid | 0 | 0 | ||||||
| DEC Ukraine | 1 | 1 | 8,964 | |||||
| Jane Toodera | 0 | 229 | ||||||
| Church Societies: | ||||||||
| 5% Giving | 4,000 | 4,000 | 4,000 | |||||
| 4,000 | 2,014 | 0 | 0 | 6,014 | 16,093 | |||
| 3(b) | Activities directlyrelatingto the runningcosts of the church | |||||||
| Ministry: | diocesanparish share | 74,185 | 74,185 | 68,570 | ||||
| clergyexpenses | 3,898 | 3,898 | 4,040 | |||||
| layministry | 860 | 860 | 166 | |||||
| Church - expenses | ||||||||
| Altar & Sanctuary | 3,010 | 3,010 | 2,000 | |||||
| Light & Heat | 15,058 | 15,058 | 11,363 | |||||
| Flow ers | 3,167 | 3,167 | 466 | |||||
| Water Rates | 682 | 682 | 630 | |||||
| General Expenses | 807 | 807 | 633 | |||||
| Music | 549 | 4,737 | 5,286 | 3,400 | ||||
| Church maintenance | ||||||||
| Organ tuning& Repairs | 770 | 770 | 731 | |||||
| Cleaning | 4,379 | 4,379 | 4,390 | |||||
| Insurance | 7,535 | 7,535 | 7,261 | |||||
| Repairs | 6,648 | 24,071 | 30,719 | 132,393 | ||||
| Training/ Education | 924 | 1,441 | 2,365 | 12,521 | ||||
| 117,521 | 33,759 | 1,441 | 0 | 152,721 | 248,564 | |||
| 3(c) | Church management and administration | |||||||
| Printing,Stationeryand Telephone | ||||||||
| Printing | 3,724 | 3,724 | 3,344 | |||||
| Stationery | 472 | 472 | 773 | |||||
| Postage | 78 | 78 | 70 | |||||
| Broadband & Telephone | 869 | 869 | 1,044 | |||||
| Computer & Website | 457 | 457 | 1,911 | |||||
| Sundries | 291 | 291 | 524 | |||||
| Wardens discretionary | 93 | 93 | 174 | |||||
| Audit | 500 | 500 | 500 | |||||
| Legal & Professional | 0 | 0 | ||||||
| Social & Welcoming | 1,496 | 1,496 | 4,379 | |||||
| 6,391 | 1,589 | 0 | 0 | 7,980 | 12,719 |
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) | ||||||||
| For theyear ended 31 December 2023 | ||||||||
| Unrestricted | Restricted | Trust | Endowment | TOTAL FUNDS | ||||
| Funds | Funds | Funds | Funds | 2023 | 2022 | |||
| 3(d) | Fund-raisingandpublicity | 3,340 | 3,340 | 2,235 | ||||
| 3,340 | 0 | 0 | 0 | 3,340 | 2,235 | |||
| 3(e) | Bank charges and loan interest | 0 | 0 | |||||
| 0 | 0 | 0 | 0 | 0 | 0 | |||
| 4 | STAFF COSTS | |||||||
| 4(a) | Salaryof organists | 4,670 | 4,670 | 4,540 | ||||
| Office Manager's wages | 12,696 | 12,696 | 11,785 | |||||
| 17,366 | 0 | 0 | 0 | 17,366 | 16,325 | |||
| TOTAL RESOURCES USED | 148,618 | 37,362 | 1,441 | 0 | 187,196 | 295,936 | ||
| Duringtheyear the PCC employed a Music Director and a Parish Office Manager. | ||||||||
| The Musical Director is a member of the PCC. | ||||||||
| 5 | FIXED ASSETS FOR USE BY THE PCC | 2023 | 2022 | |||||
| Investments | £ | £ | ||||||
| Valuation as at 1 January2023 | 1,059,362 | 1,312,183 | ||||||
| Draw down | 0 | -100,000 | ||||||
| Adjustment to market value | 100,539 | -152,821 | ||||||
| Valuation as at 31 December 2023 | 1,159,901 | 1,059,362 | ||||||
| Investment at cost(£903,000)comprises 51,311.03 shares in The CBF Church of England Investment Fund – | ||||||||
| Income Shares. | ||||||||
| 6 | PROPERTY - LEGACY | |||||||
| Nopropertywas owned bythe PCC in 2023 | 2023 | 2022 | ||||||
| £ | £ | |||||||
| 0 | 0 | |||||||
| 7 | FIXED ASSETS HELD AS TRUST FUNDS BY THE DIOCESE | 2023 | 2022 | |||||
| Valuation at 31.12.23 | Trust No | £ | £ | |||||
| All Saints with St John,Clifton | 156 | 1,325 | 1,283 | |||||
| 178 | 308 | 298 | ||||||
| 321 | 1,353 | 1,311 | ||||||
| 5 | 793 | 768 | ||||||
| 571 | 6,962 | 6,364 | ||||||
| 688 | 633 | 578 | ||||||
| These funds are administered bythe St John's Trust | ||||||||
| All Saints with St John,Vaughan Trust | ||||||||
| 169 | 12,478 | 11,405 | ||||||
| This fund is administered bythe Vaughan Trust | ||||||||
| Total | 23,852 | 22,007 | ||||||
| 8 | ANALYSIS OF NET ASSETS BY FUND | |||||||
| Unrestricted | Restricted | Trust | Endowment | TOTAL | ||||
| Funds | Funds | Funds | Funds | 2023 | 2022 | |||
| Fixed Assets Current Assets Current Debtors Current Liabilities |
209,980 816,378 126,890 23,852 1,177,099 1,080,123 97,460 97,460 107,093 14,418 2,195 16,613 15,744 -5,959 -4,000 -9,959 -14,498 |
|||||||
| Fund balance | 315,899 | 814,573 | 126,890 | 23,852 | 1,281,213 | 1,188,462 |
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | |||
|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) | ||||||||
| For theyear ended 31 December 2023 | ||||||||
| 9 | DEBTORS | 2023 | 2022 | |||||
| £ | £ | |||||||
| Income tax recoverable | 15,196 | 15,332 | ||||||
| Other | 1,417 | 412 | ||||||
| 16,613 | 15,744 | |||||||
| 10 | LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||||
| Accruals and deferred income | ||||||||
| Heat & Light | 2,268 | 1,464 | ||||||
| Missions | 4,000 | 6,826 | ||||||
| Other creditors | 3,691 | 6,208 | ||||||
| 9,959 | 14,498 | |||||||
| 11 | UNRESTRICTED FUNDS | Investment | ||||||
| B/fwd | Gains(losses) | Surplus (deficit | Interest/ Div | Balance | ||||
| General Reserve | 320,102 | 32,503 -47,522 10,816 |
315,899 | |||||
| Transfer to restricted funds | 0 | 0 | 0 | |||||
| 320,102 | 32,503 | -47,522 | 10,816 | 315,899 | ||||
| *2(a) | Note: The PCC designated £500,000 ofgeneral funds to a Repair fund in respect of major works relatingto | |||||||
| the ongoingfuture of the buildingand the objectives of All Saints Clifton. The PCC has several | ||||||||
| major maintenace/ building projects for which additional fundingandgrants will be required. | ||||||||
| Minuted PCC meeting2nd July2019 Item 6 | ||||||||
| 12 | RESTRICTED FUNDS | |||||||
| B/fwd | Expenditure | Receipts | Int/ Dividends | Gains/Loss | Balance | |||
| Madge Arnold Music Fund | 58,788 | 1,573 | 4,726 | 65,087 | ||||
| Mervyn Stockwood Fund*(1) | 63,730 | -1,139 | 1,705 | 5,123 | 69,418 | |||
| Organ | 2,963 | 79 | 238 | 3,281 | ||||
| LayMinistry | 2,669 | -860 | 71 | 215 | 2,095 | |||
| DeaneryExpenses | 2,336 | -5,563 | 3,869 | 62 | 188 | 892 | ||
| Discretionaryfund | 2,407 | -93 | 64 | 193 | 2,572 | |||
| Flower Fund | 4,119 | -3,167 | 2,222 | 110 | 331 | 3,615 | ||
| Repair Fund | 564,346 -17,815 33,091 |
15,097 | 45,366 | 640,084 | ||||
| Social & Events | 807 | -358 | 57 | 22 | 65 | 592 | ||
| Music Fund | 19,683 | -4,037 | 2,502 | 527 | 1,582 | 20,257 | ||
| Organ Recital Fund | 2,908 | -700 | 1,064 | 78 | 234 | 3,583 | ||
| St Johns School Bibles | -353 | -924 | 1,315 | -9 | -28 | 0 | ||
| AS Food bank | 0 | -261 | 2,927 | 0 | 0 | 2,666 | ||
| Traidcraft | 388 | 10 | 31 | 430 | ||||
| Donations*(2) | 5,651 | -6,256 | 151 | 454 | 0 | |||
| 730,441 | -41,173 | 47,047 | 19,540 | 58,718 | 814,573 | |||
| *(1)Original bequest £49,258.10 | ||||||||
| *(2)Donations used to fund sacristy | lightingas agreed byPCC |
| PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CLIFTON | ||
|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIAL STATEMENTS(CONTINUED) | |||||||
| For theyear ended 31 December 2023 | |||||||
| 13 | TRUST FUNDS(Trustees: Vicar and Churchwardens) | ||||||
| B/fwd | Gains(losses) | Expenditure | Interest/Div | Balance | |||
| C/fwd | |||||||
| (a) | St John's National School | 81,889 | 6,583 | -1,441 | 2,191 | 89,221 | |
| Fund(see below) | |||||||
| Education Fund | 34,023 | 2,735 | 910 | 37,668 | |||
| 115,912 | 9,318 | -1,441 | 3,101 | 126,890 | |||
| 13 | Trust Funds notes: | ||||||
| (a) | £66,982 was received in September 2000 beinga transfer of funds from the St John's National | ||||||
| School,Clifton which is no longer in use. A Trust fund has been created to receive the assets | |||||||
| to be known as the St John's National School Religious Education Fund. The Vicar and | |||||||
| Churchwardens have been appointed Trustees. | |||||||
| The terms of the Educational Endowment Order made September 1999 are that the trustees | |||||||
| 'shall applythe income and mayapplythe capital thereof,for educationalpurposes related to | |||||||
| the Parish of Clifton in connection with theprovision of religious education in accordance with the | |||||||
| tenets of the Church of England bymeans of a SundaySchool or otherwise'. | |||||||
| (b) | Interest accrued to the trust funds and not committed within the accounting year are transferred to restricted | ||||||
| funds to be used in accordance with the terms of the trust. |
INDEPENDENT EXAMINER'S REPORT TO ThE PAROCHIAL CHUROI COUNOL OF THE PARISH FALL I report on the acwunts of the parish of All Soints, Clifton for the year ended 31 Decernber 2023. iv As members of the PCC are responsible for the preparation of the accounts in ccordance with the requirements of the Charrfies Act 20111.ihe ACVI. I report in respect of rny examination of the Kcount5 carried gut under section 145 of the 2011 Art and in carrying out my examination I have lolsowed all the applicable Directions sin bythe Chanty Commission undef section 14515llbl ol the Act. in My examination wa5 ca•e out in accordah¢e with Ihe ieneral Dirertion$ given by the Charity CommissJn. An examination includes a review of the accountin8 records kept by the charr¢y and a comparison of ihe accounts presented with those records. It also includes consideraiion of any L¢nusLtal ifems oi disclosure5 in the accounts, and seeking explanattons from you as trustees concerning any such matters. The procedures undertaken do not prowde all the emdence that woukd be required in an alIt and CSeqUen11V no opinion 15 given os to whether the aCCOLsnis present a'true and faw view, and the report is limited to those mattels set out in the statement bebw. Inde ndent txaminer'5 State nt I have tompleted my eXaminatn. I confirm that no material matters ha¥È t¢me to my attention in (nelon with the examination gt¥ing me uuse t? believe that in any materlal respect: l. accounting re¢ordswere not kept in re5Pert of the Trust as required by section 130 of the 2. tl account5 do not accord wrth those record5; or 3. accounts do comply with the applicable requirements concerning the ferm x*d ¢ontertt of at¢OLsnts set out in the Charitbe5 (Atcourtts and Rep)rtsl Regulation5 2008 other than any requirement that the accounts give a 'true and fair view vthich is Thjt a matter considered as part of an independent examination. I have no c¢xKerns and have Come across no Other matters in connection with the examination io which antIOn should be drawn in this report in wder to enabk a proper understanding of the accounts to be reached. Name.. Kathryn HryJ8kiss FCA Date: 13th Marth. 2024 Revant professional qualification or body.. ICAEW Addre55'. J F 8a15haw & Co. 20 Old Kiln Lane. Heaton. eolton. BLI SPO