Parochial Church Council of Christ Church Cheltenham Financial Statements for year ended 31 December 2021
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with general applicable law and United Kingdom Accounting Standards (United Kingdom General Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2015 and the provisions of the trust deed. They are also responsible for safekeeping the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the trustees
________ Rev Simon Heron
March 2022
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Parochial Church Council of Christ Church Cheltenham Financial Statements for year ended 31 December 2021
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report to the trustees on my examination of the accounts of the Parochial Church Council of Christ Church, Cheltenham for the year ended 31 December 2021 which are set out on pages 10 to 19.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Date:
Ruth Herbert FCCA
March 2022
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Parochial Church Council of Christ Church Cheltenham Financial Statements for year ended 31 December 2021
STATEMENT OF FINANCIAL ACTIVITIES
| Note Income and endowments from: Collections, donations and gifts 2 Legacies Investment income 3 Income from operating activities 4 Other voluntary incoming resources 5 Total income Expenditure on: Activities relating directly to the work of the church 6 Mission and other charitable giving 7 Cost of fund-raising Church management and administration Development of church premises Interest Other costs Total expenditure 8 Gains and losses on investments Net Income before transfers Transfers between funds Net movement in funds 9 Fund balances brought forward at 1 January 2021 Fund balances as at 31 December 2021 |
Unrestricted Funds £ 125,815 137,000 14,536 22,790 6,651 306,792 159,225 6,667 0 4,524 1,086 0 1,710 173,212 -1,368 132,212 0 132,212 128,392 260,604 |
Restricted Funds £ 870 0 2,759 103,487 0 107,116 109,521 1,003 0 0 0 110,524 -2,541 -5,949 0 -5,949 90,825 84,876 |
Total 2021 £ 126,685 137,000 17,295 126,277 6,651 413,908 268,746 7,670 0 4,524 1,086 0 1,710 283,736 -3,909 126,263 0 126,263 219,217 345,480 |
Total 2020 £ 133,325 22,000 2,438 114,449 15,855 |
|---|---|---|---|---|
| 288,067 | ||||
| 253,326 9,549 0 7,350 -9,471 0 1,696 |
||||
| 262,450 | ||||
| 2,225 | ||||
| 27,842 0 |
||||
| 27,842 191,375 |
||||
| 219,217 | ||||
The notes on pages 12 to 19 form part of these financial statements.
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Parochial Church Council of Christ Church Cheltenham Financial Statements for year ended 31 December 2021
BALANCE SHEET
| Note Fixed Assets Tangible assets 11 Investments 18 Current Assets Debtors 12 Cash at bank and in hand 13 Creditors:Amounts falling 14 due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Creditors:Amounts falling 14 due after one year NET ASSETS FUNDS Restricted funds 15 Unrestricted funds General funds Designated funds 16 |
2021 £ £ 1,222 65,110 66,332 146,303 138,772 285,075 5,927 279,148 345,480 0 345,480 84,876 76,331 184,273 345,480 |
2020 £ £ 2,362 67,237 69,599 10,702 142,941 153,643 4,025 149,618 219,217 0 219,217 90,825 59,928 68,464 219,217 |
|---|---|---|
Approved by the trustees and signed on their behalf by:
March 2022
Rev Simon Heron
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