## **PAROCHIAL CHURCH COUNCIL OF EYAM**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED**
## **31ST DECEMBER 2022**
**Registered Charity No. 1136134**
**PAROCHIAL CHURCH COUNCIL OF EYAM**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
|**CONTENTS**|**Page**|
|---|---|
|Parish of Eyam Report|**1 to 5**|
|Independent Examiner's Report|**6**|
|Statement of Financial Activities|**7**|
|Balance Sheet|**8**|
|Notes to the Accounts|**9 to 15**|
## **PAROCHIAL CHURCH COUNCIL OF EYAM**
# **THE PARISH OF EYAM - REPORT 2022**
## **Membership**
The P.C.C. is made up as follows:
Rector: The Rev'd Mike Gilbert Curate: The Rev'd Mel Hartley Licensed Reader: Dr Joanna Shapland Churchwarden: Mrs Lynn Jackson Deputy Churchwarden Prof Paul Wiles (from 20 September 2022) There is currently no Churchwarden at Foolow
Deanery Synod Lay Representatives: Mr Gordon Rooke Mrs Pam Torry (a member of the Diocesan Synod, so is also an ex officio member of the Deanery Synod).
We will have 3 vacancies for Deanery Synod
## **Elected members of the P.C.C (including members appointed to fill casual vacancies):**
Mr Adam Innes; Mr Bart Wagner; Mrs Jenny Earnshaw; Mrs Lin Chilcott; Mr Geoff Greer.
## **Co-opted member of the P.C.C. (Safeguarding)** Mrs Helen Gilbert (from 17 May 2022)
Miss Gillian Armitt (Parish Manager) acts as the Minutes Secretary.
## **Members who have retired since 1st January 2022**
We would like to thank the following former members for all they have contributed whilst members of the PCC: Mr Alan Buckingham (Treasurer until 24 April 2022); Mr Deniz Onaç; Mrs Nicky Wright.
## **Members who are due to retire at the 2023 Annual Parochial Church Meeting**
We would like to thank the following members for all they have contributed whilst members of the PCC: Mrs Jenny Earnshaw; Mr Adam Innes; Mrs Lin Chilcott.
At our APCM there will be 4 vacancies for 3 years, 3 vacancies for 2 years and 3 vacancies for 1 year.
## **Aim and purposes**
Eyam Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Rev'd Mike Gilbert, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St. Lawrence's Church and The Church Centre, Eyam and St Hugh’s Church, Foolow.
## **Objectives and activities**
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our community in the Parish of Eyam. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within it. Our services and worship put faith into practice through prayer and scripture, music and sacrament.
When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:
- [Worship and prayer; learning about the gospel; and developing their knowledge of and trust in Jesus.]
- [Provision of pastoral care for people living in the parish.]
- [ Missionary and outreach work.]
To facilitate this work it is important that we maintain the fabric of the two Church buildings and the Church Centre.
1
**PAROCHIAL CHURCH COUNCIL OF EYAM**
## **THE PARISH OF EYAM - REPORT 2022**
## **Achievements and performance**
## **Worship and prayer**
The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. For example, the evening service on Sundays at Eyam provides a quiet, intimate and reflective environment for worship while opportunities are provided for people to engage in more outgoing worship such as that provided by the Sunday morning services. Much thought has been given to adapting our services to make them more relevant and meaningful to our congregations and to encourage others to attend and, as a consequence, new styles of service have been introduced and developed. In particular, we now hold ‘Early Church’ services (known as ‘Messy Church' and ‘Café Church’) in the Church Centre twice per month. We have continued to worship God throughout the year in St Lawrence's Church, limiting attendance where necessary because of restrictions for fire safety, but have been able to use the Church Centre for overflow. We have also continued to live-stream the 11a.m. Sunday service, which has a steady attendance from those who live at a distance or are unable to attend in person. We have continued with the 8.30a.m. Morning Prayer service on weekdays, but are not now live-streaming the Early Church services, which are more participatory. Many of our live-streamed services have been made available as recordings via our website. Attendance at St Hugh's Church , Foolow, has fallen significantly over 2019-2021 and, since the end of 2021, the difficult decision has been taken to treat it as a 'Festival Church' with services being held there on only a small number of occasions during each year. The church building continues to be open most days for all those who wish to enter it.
During 2022, we held outdoor services on Easter Sunday and Plague Sunday, as well as well blessings at both Eyam and Foolow. The Eyam School Carol Service was held in St Lawrence's Church, as were the Traditional Carol, Christingle Service, Midnight Communion, Christmas Morning and Christmas Communion services (though, for some services, booking was through Eventbrite so numbers could be predicted).
As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God's blessing and through funeral services families and friends express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping, although these have been restricted as necessary to comply with Government and Church of England regulations and guidelines.
At present there are 106 parishioners on the Church Electoral Roll, 53 of whom are not resident within the parish.
## **Deanery Synod**
In addition to the Rector, the parish is entitled to elect 3 lay members to sit on the deanery synod. This provides the PCC with an important link between the parish and the wider structures of the Church.
## **The Churches and Church Centre**
Our churches are opened to our community and to visitors for private prayer and to provide visitors with information about our Christian beliefs and our historical associations. Whenever possible, St Lawrence's Church is manned by volunteers who are happy to provide information to visitors. When possible, talks are also provided by prior arrangement (including to school parties). The free coffee making facilities usually provided for visitors at St Hugh's Foolow have been reinstated.
In the first part of 2022, the PCC continued to spend time considering the need for a major reordering of St Lawrence’s Church in Eyam, in order to facilitate accessibility to the church, particularly for wheelchair users. This initiative had, since 2018, developed into a specific project, which required planning permission and obtaining the views of both secular and ecclesiastical authorities, including the Chancellor of the Diocese. Unsurprisingly, this has taken considerable time, given St Lawrence's is a listed building. Having obtained the views of all relevant authorities, the PCC considered the whole matter at its meeting on 1 November 2022 and decided not to proceed with the specific project, given the difficulties of implementing the various requirements. The PCC still intends to do work in the future to improve accessibility, but will not be taking forward the specific project which received planning permission. As a result, arrangements are being made, in consultation with the Charities Commission (as is required), to return grant moneys awarded for the specific project and to return specific larger donations. All
2
## **PAROCHIAL CHURCH COUNCIL OF EYAM**
## **THE PARISH OF EYAM - REPORT 2022**
these moneys have been and continue to be held in a restricted account. The PCC is very grateful to all those who have worked hard to get the project to the point where we could properly take a decision on whether and how to proceed. The planning processes and views gained from members of the congregation and the village have proved very helpful in working out what will be needed in the future.
The 'Quinquennial Review' for St Lawrence's Church was done last during 2018. The next Review has been brought forward to spring 2023, to help with future plans to facilitate live-streaming and expanding the hearing loop, as well as other needs re accessibility. The 2018 Review revealed that, in addition to other minor matters, substantial re-pointing of the tower was necessary and the rare wall paintings in the nave needed major conservation work. The PCC has completed the most urgent remedial work on the tower, but will take up the other matters after receiving the 2023 Review. The similar exercise for St Hugh's Foolow was completed in 2021, and showed no urgent major problems. In terms of building works, needed maintenance to all three buildings has been undertaken, including replacing lighting, stabilising the corner of the Church Centre at Eyam, and sorting out the gas meter at St Hughs, as well as continuing to maintain the churchyard at St Lawrence's in a safe and tidy condition. Environmentally friendly initiatives in the churchyard have been undertaken.
The Church Centre at Eyam is used by many church groups including ‘Early Church’, Impact, GIG, Kickstart, the Parent & Baby group, Crawlers & Tots and Toddler Support Groups and by several external organisations (many of which have a Christian background) ~~.~~ Coffee mornings continued to be held when possible during early 2022 and community lunches were provided on Fridays during Lent 2022. From October 2022, the PCC decided, given the heating costs spike, to start an Open Doors initiative, which would provide coffee, lunch and tea each Friday, as well as periodic Holiday at Home days, using the Church Centre as a place where people could come to be warm, but also for social interaction and activities. This has attracted some 30-40 people each week and is staffed by a band of volunteers. Grants have been received from local authorities under their Warm Places remit.
## **Pastoral care**
In normal years, when members of our parish are unable to attend Church due to sickness or age, Rev'd Mike Gilbert visits those who have requested it to celebrate communion with them either at their homes or in hospital and this practice still continues. Safeguarding is taken very seriously by the PCC, which has a dedicated safeguarding representative on it as from 2022, and relevant training is undertaken by all PCC members and leaders.
## **Mission and Evangelism**
Helping those in need is a demonstration of our faith. In addition, the PCC supports missionaries overseas, via the Church Missionary Society, Fulani Ministries and YWAM, and several other Christian organisations including The Sheffield Cathedral Archer Project, as well as Ashiana Sheffield and local village and area charitable organisations.
Rachel Blake, our Youth Worker, leads our Christian Youth Work strategy within the Parish and has forged close links with other churches in the area. This was funded initially mainly from a donation of £70,000 made to the PCC by a member of the Church, a grant from the diocese and from a legacy left by a former member of the Church, as well as continuing donations from the congregation. In addition to her work with young people, Rachel also runs several groups for parents with young children.
In addition to his work in the village of Eyam, Adam Innes has continued to support and encourage the Evangelical Church in selected locations in Spain on behalf of Eyam Church.
The Peak Pilgrimage from Ilam to Eyam was launched during 2015 and has continued to provide many people with an opportunity to enjoy a superb contemplative walk through some of the Peak District’s finest scenery, as well as the opportunity for them to visit the numerous churches along the way and spend time in Eyam Church at the conclusion of the journey. It continues to be popular. During 2021, a pilgrimage route from Edale to Eyam was launched, again with associated book, and we are delighted that the feedback received on both these books has been very positive.
Our parish magazine is usually issued 10 times per year and is widely read both by regular members of the congregation and by the wider village community. The magazine keeps our parishioners informed of the important matters affecting our Church, and includes articles that help develop knowledge of and trust in Jesus and provide information about village activities and events.
3
## **PAROCHIAL CHURCH COUNCIL OF EYAM**
## **THE PARISH OF EYAM - REPORT 2022**
Church members continued to be involved in many of the activities and organisations within the village and local communities that make Eyam such a wonderful place in which to live, including the well dressing, the museum, the pantomime and various clubs and societies (even though many of their activities could only take place in a modified form, if at all, during 2021 because of the pandemic).
## **Financial review**
The Treasurer is now supported by a Finance Team, including Alan Buckingham, Geoff Greer, the Rector and Gillian Armitt. Total income during the year was £212,666 (2021: £196,348), whilst expenditure was £211,242 (2021: £201,713), resulting in an overall surplus of £1,424 (compared to the 2021 deficit of £5,365). At the year end the PCC had an aggregate accumulated surplus of £307,633 (2021: £306,209). Both income and expenditure have therefore risen since 2021. Though moneys in the unrestricted fund are still relatively low, the previous decline seems to have stabilised, due to some generous donations, despite the considerably increased energy costs for all three buildings. None the less there is a need to be prudent and to raise funds for staff costs and new initiatives. Further information concerning the financial results is provided below.
## Unrestricted Fund
|Fund|||
|---|---|---|
|Total income
Total expenditure
Net (expenditure)/income
Transfer (to)/from other funds
Funds brought forward
Funds carried forward|2022
£
188,461
175,244
13,217
-
34,182
47,399|2021
£
173,596
174,298|
|||(702)
(718)
35,602|
|||34,182|
Income from visitor tours, bookstall sales, letting of the Church Centre and giving by the congregation during services all increased during 2022 from their relatively low levels in 2020/21, which is positive, but what one would hope for coming out of the Covid period of restrictions. Regular giving by members of the congregation also increased, as did PCC fees for weddings, funerals etc.. There was less income from one off grants in 2022. Income from investments saw an increase, as interest rates increased.
In 2022 the PCC decided, given the low level of unrestricted funds at the start of the year and the then anticipated deficit budget, that it could not afford to contribute the whole amount to the Common Fund of the Diocese, set at £61,727, but would pay £10,000 less. The Common Fund is used to help meet the cots of stipends and housing for clergy across the Diocese, and was calculated according to a formula based on head count of congregations and the deprivation index for the area. Eyam Parish has had a larger share than most other parishes. It is hoped to pay the full amount in 2023.
The PCC would like to express its thanks to 'The Friends of St Hugh's, Foolow' (which is a separate charity) for its contributions towards the running and maintenance costs of St Hugh's Church, Foolow.
## Designated Funds
|Funds|||
|---|---|---|
|Total income
Total expenditure
Net (expenditure)/income
Transfer from/(to) Unrestricted Funds
Funds brought forward
Funds carried forward|2022
£
9,918
17,541
(7,623)
-
61,210
53,587|2021
£
13,117
20,828|
|||(7,711)
718
68,203|
|||61,210|
These funds relate to amounts set aside by the PCC to meet the costs of the Youth Work Project, future maintenance of and improvements to the church buildings and the Peak Pilgrimage, and to provide financial support to those in need as a result of the COVID pandemic.
4
## **PAROCHIAL CHURCH COUNCIL OF EYAM**
## **THE PARISH OF EYAM - REPORT 2022**
Restricted Funds
|unds|||
|---|---|---|
|Total income
Total expenditure
Net income / (expenditure)
Funds brought forward
Funds carried forward|2022
£
14,287
18,457
(4,170)
210,817
206,647|2021
£
9,635
6,587|
|||3,048
207,769|
|||210,817|
Restricted funds include sums donated both in 2022 and in the past to be able to pay redundancy payments and staff salaries should such a situation arise; moneys donated towards the reordering project; and sums donated towards the cost of youth work and towards maintaining the fabric of the building. In 2022, the largest amounts of income included income from visitors towards maintaining the building (some of which also involved Gift Aid), as well as special collections for other charitable organisations.
The largest elements of expenditure were: £7,851 on running, repairing and maintaining the church building, far more than in 2021, but due to increased energy costs; £1,037 on the upkeep of the churchyard, and returning previous donations given for the specific reordering project.
## **Reserves Policy**
It is PCC policy to try to maintain a balance on free reserves which is sufficient to provide an adequate hedge against fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year-end increased to £46,455 compared to £31,677 in 2021, which is adequate for this purpose.
Most of the balance of £206,647 on the restricted funds is retained towards meeting the cost of staff salaries should there be inadequate money available in the unrestricted fund, the cost of the upkeep of the church buildings (including the Church Centre) and the churchyard and the cost of the project to improve access.
It is the policy of the PCC to invest available funds with the CCLA Church of England Deposit Fund and other safe deposits.
## **Volunteers**
We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. In particular, we want to mention our current churchwarden, Lynn Jackson, and Deputy Church Warden, Paul Wiles, as well as Alan Buckingham, who retired as our Treasurer in 2022 after many years of service, but has been persuaded to join the Finance Team and continue to help with the donations side of the church finances.
## **Structure, governance and management**
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is a Registered Charity.
The method of appointment of PCC members is set out in the Church Representation Rules. At Eyam the membership of the PCC consists of the incumbent (our rector), churchwardens, deputy churchwardens, the licensed reader (currently also the Treasurer), Deanery Synod representatives, members elected by those members of the congregation who are on the electoral roll of the church, and other members who have been coopted by the PCC or appointed by the PCC to fill a casual vacancy. All members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
The full PCC met eleven times during 2022.
Approved by the PCC on 2nd April 2023 and signed on its behalf by Rev. Mike Gilbert.
…………………………………….
5
**PAROCHIAL CHURCH COUNCIL OF EYAM**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE PCC OF EYAM**
I report to the trustees on my examination of the financial statements of the PCC for the year ended 31st December 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes, set out on pages 7 to 15.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s financial statements 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.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
## **Independent Examiner's Statement**
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 that in any material respect :
- accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements 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 financial statements to be reached.
……………………………………..
**Appleby Randall Limited Chartered Accountants A.l.M.S. Accountants for Business Studio 21, SUM Studios 1 Hartley Street Sheffield S2 3AQ**
2nd April 2023
6
**PAROCHIAL CHURCH COUNCIL OF EYAM**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
|Note **Unrestricted**
**Funds**
**£**
**INCOME**
Donations and legacies
2(a)
152,963
Other trading activities
2(b)
15,409
Income from investments
2(c)
497
Church activities
2(d)
16,157
Other income
2(e)
3,435
**TOTAL INCOME**
188,461
**EXPENDITURE**
Church activities
3
169,327
Raising funds
4
5,917
**TOTAL EXPENDITURE**
175,244
**NET INCOME / (EXPENDITURE) FOR THE YEAR**
13,217
Transfers between funds
9
-
**TOTAL FUNDS BROUGHT FORWARD**
**AT 1ST JANUARY 2022**
34,182
47,399
**TOTAL FUNDS CARRIED FORWARD**
**AT 31ST DECEMBER 2022**
47,399|**Designated**
**Funds**
**£**
4,986
4,311
621
-
-
9,918
14,489
3,052
17,541
(7,623)
-
61,210
53,587
53,587|**Restricted**
**Funds**
**£**
10,020
-
2,417
1,000
850
14,287
18,457
-
18,457
(4,170)
-
210,817
206,647
206,647|**Total**
**2022**
**£**
**167,969**
**19,720**
**3,535**
**17,157**
**4,285**
**212,666**
**202,273**
**8,969**
**211,242**
**1,424**
**-**
**306,209**
**307,633**
**307,633**|**_Total_**
**_2021_**
**_£_**
_note 12_
_171,377_
_15,974_
_699_
_7,589_
_709_|
|---|---|---|---|---|
|||||_196,348_|
|||||_193,789_
_7,924_|
|||||_201,713_|
|||||_(5,365)_
_-_
_311,574_|
|||||_306,209_|
|||||_306,209_|
The notes on pages 9 to 15 form part of these financial statements.
7
**PAROCHIAL CHURCH COUNCIL OF EYAM**
## **BALANCE SHEET AS AT 31ST DECEMBER 2022**
|Note
**FIXED ASSETS**
Fixtures & fittings
8
**CURRENT ASSETS**
Stock of books etc.
Debtors and prepayments
5
Short term deposits
Cash at bank and in hand
Creditors : amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL NET ASSETS**
7
**FUNDS**
Unrestricted fund
Unrestricted funds(Designated funds)
Restricted funds
9|**2022**
**£**
**£**
**944**
**4,505**
**13,128**
**278,102**
**22,893**
**318,628**
**11,939**
**306,689**
**307,633**
**47,399**
**53,587**
**206,647**
**307,633**|**_2021_**
**_£_**
_2,505_|
|---|---|---|
|||_5,531_
_6,695_
_278,102_
_21,888_|
||**318,628**
**11,939**|_312,216_
_8,512_|
|||_303,704_|
||||
|||_306,209_|
|||_34,182_
_61,210_
_210,817_|
|||_306,209_|
Approved by the Parochial Church Council of Eyam on 2nd April 2023 and signed on its behalf by:
Rev. Mike Gilbert
Dr. J. Shapland (Treasurer)
The notes on pages 9 to 15 form part of these financial statements.
8
**PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1. ACCOUNTING POLICIES**
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). The accounts have been prepared on the going concern basis.
## **ASSETS**
## **Consecrated and benefice property**
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
## **Moveable church furnishings**
These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.
## **Tangible fixed assets for use by the charity**
These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.
Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives, usually 4 years.
An impairment review is carried out at each year-end and any residual loss identified included in expenditure for the year.
## **Short term deposits**
These are the cash held on deposit with either the CCLA or Mansfield Building Society.
## **FUNDS**
## **Unrestricted Funds**
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.
## **Restricted Funds**
These are income funds that must be spent on restricted purposes and details of the funds held are shown in the notes to the accounts.
9
**PAROCHIAL CHURCH COUNCIL OF EYAM**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **2. INCOME**
|**Funds**
**£**
**a) Donations and legacies**
Planned Giving:
Giving under Gift Aid scheme
92,538
Income tax recoverable on Gift Aid donations
24,726
Other planned giving & collections
21,893
Other donations and legacies
13,806
152,963
**b) Other trading activities**
Magazine sales
1,633
Magazine advertising
3,139
Pilgrimage book and candle sales
809
Bookstall (inc wallbox)
6,216
Other income from visitors
3,612
15,409
**c) Income from investments**
Dividends & interest
497
497
**d) Church activities**
Fees for weddings & funerals
5,145
Church centre lettings
4,842
Parish expenses contributions
3,174
Rectors fees due
349
Contributions by Church groups
2,647
16,157
**e) Other income**
Sundry ordinary income
1,655
Grants received
1,780
3,435
**Unrestricted**|**Designated**
**Funds**
**£**
-
837
-
4,149
4,986
-
-
4,311
-
-
4,311
621
621
-
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
**£**
850
1,244
980
6,946
10,020
-
-
-
-
-
-
2,417
2,417
-
-
-
-
1,000
1,000
-
850
850|**Total**
**2022**
**£**
**93,388**
**26,807**
**22,873**
**24,901**
**167,969**
**1,633**
**3,139**
**5,120**
**6,216**
**3,612**
**19,720**
**3,535**
**3,535**
**5,145**
**4,842**
**3,174**
**349**
**3,647**
**17,157**
**1,655**
**2,630**
**4,285**|**_Total_**
**_2021_**
**_£_**
_89,816_
_28,804_
_18,153_
_34,604_|
|---|---|---|---|---|
|||||_171,377_|
|||||_1,755_
_3,337_
_5,009_
_4,166_
_1,707_|
|||||_15,974_|
|||||_699_|
|||||_699_|
|||||_3,150_
_2,310_
_1,960_
_102_
_67_|
|||||_7,589_|
|||||_709_
_-_|
|||||_709_|
10
**PAROCHIAL CHURCH COUNCIL OF EYAM**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
|**3. CHURCH ACTIVITIES**
Missionary & charitable giving:
Church overseas
Missionary societies
Grants overseas other
Home missions & other Church societies
Other home organisations
Grants arising from special events
Ministry:
Common Fund
Clergy expenses
Associate Pastor accommodation
Wages Associate Pastor
Wages - Youth Worker
Youth Worker expenses
Rector's discretionary
Other clergy costs
Other ministry costs
Wine, wafers & candles
Missions
Organ & music
Church running expenses
Church maintenance
Church re-ordering
Equipment purchased written off
Depreciation of equipment
Church groups
Rectory costs
Upkeep of churchyard
Flowers & gifts
Church centre running costs
Administration
Administrators' and vergers' salaries
National Insurance & Tax
Pension
Sundry expenses
Printing, stationery & computer
Telephone and broadband
Independent Examiners Fees
Bank charges
Pilgrimage|**Unrestricted Designated **
**Funds**
**Funds**
**£**
**£**
11,060
-
-
-
1,800
-
2,950
-
-
-
15,810
-
51,727
-
1,424
-
10,078
-
19,372
-
-
11,612
-
1,194
-
200
309
-
751
-
74
-
-
-
1,182
-
6,176
-
-
-
-
-
721
-
1,561
-
2,388
-
354
-
36
-
414
-
13,291
-
24,875
-
8,061
318
4,619
990
1,206
-
2,634
-
433
-
1,692
-
139
-
175
169,327
14,489|**Restricted**
**Funds**
**£**
-
-
-
-
2,498|**Endowmen**
**Total**
**Fund**
**2022**
**£**
**£**
-
**11,060**
-
**-**
-
**1,800**
-
**2,950**
-
**2,498**
-
**18,308**
-
**51,727**
-
**1,424**
-
**10,078**
-
**19,372**
-
**11,612**
**1,295**
-
**200**
-
**309**
-
**751**
-
**74**
-
**-**
-
**1,182**
-
**14,027**
-
**985**
-
**4,961**
-
**721**
-
**1,561**
-
**2,388**
-
**354**
-
**1,073**
-
**414**
-
**13,291**
-
**25,899**
-
**8,379**
-
**5,609**
-
**1,206**
-
**2,634**
-
**433**
-
**1,692**
-
**139**
-
**175**
-
**202,273**|**Endowmen**
**Total**
**Fund**
**2022**
**£**
**£**
-
**11,060**
-
**-**
-
**1,800**
-
**2,950**
-
**2,498**
-
**18,308**
-
**51,727**
-
**1,424**
-
**10,078**
-
**19,372**
-
**11,612**
**1,295**
-
**200**
-
**309**
-
**751**
-
**74**
-
**-**
-
**1,182**
-
**14,027**
-
**985**
-
**4,961**
-
**721**
-
**1,561**
-
**2,388**
-
**354**
-
**1,073**
-
**414**
-
**13,291**
-
**25,899**
-
**8,379**
-
**5,609**
-
**1,206**
-
**2,634**
-
**433**
-
**1,692**
-
**139**
-
**175**
-
**202,273**|**_Total_**
**_2021_**
**_£_**
_4,895_
_3,450_
_4,800_
_2,200_
_876_|
|---|---|---|---|---|---|
|||2,498
-
-
-
-
-
101
-
-
-
-
-
-
7,851
985
4,961
-
-
-
-
1,037
-
-
1,024
-
-
-
-
-
-
-
-||**18,308**
**51,727**
**1,424**
**10,078**
**19,372**
**11,612**
**1,295**
**200**
**309**
**751**
**74**
**-**
**1,182**
**14,027**
**985**
**4,961**
**721**
**1,561**
**2,388**
**354**
**1,073**
**414**
**13,291**
**25,899**
**8,379**
**5,609**
**1,206**
**2,634**
**433**
**1,692**
**139**
**175**|_16,221_
_60,921_
_1,136_
_10,104_
_18,725_
_11,177_
_870_
_1,100_
_-_
_598_
_113_
_-_
_1,017_
_10,529_
_-_
_82_
_2,074_
_1,563_
_553_
_427_
_1,112_
_201_
_10,355_
_25,013_
_7,901_
_5,207_
_543_
_1,214_
_1,440_
_1,638_
_131_
_1,824_|
|||18,457||**202,273**|_193,789_|
Staffing costs comprised of gross wages of £71,905 (2021 £69,421), Employers National Insurance contributions of £451 (after the employers allowance of £4,392) (2021 £340) and employers pension contributions of £2,805 (2021 £2,603).
An average of 5 staff were employed during the year. There were no employees who earned £60,000 or more during the year.
11
**PAROCHIAL CHURCH COUNCIL OF EYAM**
**FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **4. RAISING FUNDS**
|**Unrestricted**
**Funds**
**£**
Cost of generating voluntary income
-
Expenditure on parish magazine
3,438
Pilgrimage book costs and candles
157
Expenditure on bookstall
2,322
5,917
**DEBTORS AND PREPAYMENTS**
**Unrestricted**
**Funds**
**£**
Income tax recoverable
6,249
Prepayments and accrued income
6,482
12,731
**CURRENT LIABILITIES**
**Unrestricted**
**Funds**
**£**
Provision: gas & electricity accrued
4,905
Accountancy
1,700
Advertising receipts in advance
1,700
Other receipts in advance
1,060
Deposits
100
Provisions for other services & sundries
1,240
10,705
**ANALYSIS OF NET ASSETS BY FUND**
**Unrestricted**
**Funds**
**£**
Fixed assets
944
Current assets
57,160
Current liabilities
(10,705)
47,399|**Designated**
**Funds**
**£**
-
-
3,052
-
3,052
**Designated**
**Funds**
**£**
-
-
-
**Designated**
**Funds**
**£**
-
-
-
-
-
27
27
**Designated**
**Funds**
**£**
-
53,614
(27)
53,587|**Restricted**
**Funds**
**£**
-
-
-
-
-
**Restricted**
**Funds**
**£**
397
-
397
**Restricted**
**Funds**
**£**
-
-
-
-
-
1,207
1,207
**Restricted**
**Funds**
**£**
-
207,854
(1,207)
206,647|**Total**
**2022**
**£**
**-**
**3,438**
**3,209**
**2,322**
**8,969**
**Total**
**2022**
**£**
**6,646**
**6,482**
**13,128**
**Total**
**2022**
**£**
**4,905**
**1,700**
**1,700**
**1,060**
**100**
**2,474**
**11,939**
**Total**
**2022**
**£**
**944**
**318,628**
**(11,939)**
**307,633**|**_Total_**
**_2021_**
**_£_**
_-_
_2,891_
_3,285_
_1,748_|
|---|---|---|---|---|
|||||_7,924_|
|||||**_Total_**
**_2021_**
**_£_**
_3,239_
_3,456_|
|||||_6,695_|
|||||**_Total_**
**_2021_**
**_£_**
_1,353_
_1,640_
_2,087_
_208_
_400_
_2,824_|
|||||_8,512_|
|||||**_Total_**
**_2021_**
**_£_**
_2,505_
_312,216_
_(8,512)_|
|||||_306,209_|
## **5. DEBTORS AND PREPAYMENTS**
## **6. CURRENT LIABILITIES**
## **7. ANALYSIS OF NET ASSETS BY FUND**
12
**PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **8. FIXED ASSETS FOR USE BY THE PCC**
|**Tangible fixed assets**
**Actual/Deemed cost**
at 1st January 2022
Additions
Disposals
At 31st December 2022
**Depreciation**
at 1st January 2022
Depreciation for the year
Depreciation on Disposals
At 31st December 2022
**Net book value**
at 1st January 2022
At 31st December 2022|**Freehold**
**Land and**
**Buildings**
**£**
-
-
-
-
-
-
-
-|**Church**
**Equipment**
**£**
59,038
-
-
59,038
56,533
1,561
-
58,094
2,505
944|**Total**
**£**
**59,038**
**-**
**-**|
|---|---|---|---|
||||**59,038**|
||||**56,533**
**1,561**
**-**|
||||**58,094**|
||||**2,505**|
||||**944**|
The Church Centre is consecrated and, therefore, need not be brought into these accounts.
Church equipment bought prior to 1998 and written off in the accounts of those years has not been valued and brought into these accounts.
## **9. FUND DETAILS**
|**funds**
**£**
General fund
47,399
Bequest funds (designated)
15,127
Youth Worker fund (designated)
-
Pilgrimage (designated)
2,884
Buildings & Churchyard Fund (designated)
33,446
Donations for others (designated)
2,000
Rectors Discretionary (designated)
130
Youth Worker fund
-
Fabric fund
-
Buildings & Churchyard fund
-
MOPS
-
Staff salaries
-
Local Costs
-
Donations for others
-
Mission to Spain
-
Open Doors
-
Pilgrimage
-
Re-Ordering
-
Messy Church
-
100,986
**Unrestricted**|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
11,177
21,462
17,224
987
100,477
3,403
755
672
1,000
-
49,348
142
206,647|**Total**
**2022**
**£**
**47,399**
**15,127**
**-**
**2,884**
**33,446**
**2,000**
**130**
**11,177**
**21,462**
**17,224**
**987**
**100,477**
**3,403**
**755**
**672**
**1,000**
**-**
**49,348**
**142**
**307,633**|**_Total_**
**_2021_**
**_£_**
_34,182_
_28,982_
_-_
_1,800_
_28,098_
_2,000_
_330_
_6,525_
_23,288_
_24,121_
_987_
_99,327_
_3,363_
_638_
_672_
_-_
_-_
_51,754_
_142_|
|---|---|---|---|
||||_306,209_|
13
**PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **9.[FUND DETAILS][ (continued)]**
|**FUND DETAILS (continued)**||||
|---|---|---|---|
|General fund
Bequest funds (designated)
Youth Worker fund (designated)
Pilgrimage (designated)
Buildings & Churchyard Fund (designated)
Donations for others (designated)
Youth Worker fund
Fabric fund
Buildings & Churchyard fund
MOPS
Staff salaries
Local Costs
Donations for others
Mission to Spain
Open Doors
Pilgrimage
Re-Ordering
Rectors Discretionary (designated)
Messy Church|**Balance**
**1st January**
**2022**
**£**
**34,182**
**28,982**
**-**
**1,800**
**28,098**
**2,000**
**6,525**
**23,288**
**24,121**
**987**
**99,327**
**3,363**
**638**
**672**
**-**
**-**
**51,754**
**330**
**142**
**306,209**|**Movement in**
**Balance**
**Resources**
**Funds**
**Incoming**
**Outgoing**
**2022**
**£**
**£**
**£**
**£**
**188,461**
**175,244**
**-**
**47,399**
**259**
**14,114**
**-**
**15,127**
**-**
**-**
**-**
**-**
**4,311**
**3,227**
**-**
**2,884**
**5,348**
**-**
**-**
**33,446**
**-**
**-**
**2,000**
**4,754**
**102**
**-**
**11,177**
**262**
**2,088**
**-**
**21,462**
**2,849**
**9,746**
**-**
**17,224**
**-**
**-**
**-**
**987**
**2,174**
**1,024**
**-**
**100,477**
**40**
**-**
**3,403**
**2,614**
**2,497**
**-**
**755**
**-**
**-**
**-**
**672**
**1,000**
**-**
**-**
**1,000**
**-**
**-**
**-**
**-**
**594**
**3,000**
**-**
**49,348**
**-**
**200**
**-**
**130**
**-**
**-**
**-**
**142**
**212,666**
**211,242**
**-**
**307,633**
**Transfer of**
**31st December**||
||||**307,633**|
## **10. CBF CHURCH OF ENGLAND DEPOSIT FUND AND BUILDING SOCIETY DEPOSIT**
The interest received on the deposits is allocated to the various funds (excepting transitory funds) on a pro rata basis to the mean balance for the year on those funds.
## **11. TRANSACTIONS WITH MEMBERS OF THE PCC AND OTHER RELATED PARTIES**
In accordance with his contract of employment for services as Associate Pastor, the PCC paid Adam Innes a salary of £23,996, paid employers NI of £202 (net of employers allowance), made pension contributions of £956, reimbursed him for his expenses of £352 and provided him with living accommodation within the parish at a cost, including water and council tax, of £10,078.
Rector's expenses: £1,015; Baslow contribution £304.
## Curate's expenses: £389.
Members of the PCC and related parties donated a total of £26,376 (£32,970 including gift aid) to the PCC during the year.
14
**PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **12. COMPARATIVE FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME**
Donations and legacies
Other trading activities
Income from investments
Church activities
Other income
**TOTAL INCOME**
**EXPENDITURE**
Church activities
Raising funds
**TOTAL EXPENDITURE**
**NET INCOME / (EXPENDITURE) FOR THE YEAR**
Transfers between funds
**TOTAL FUNDS BROUGHT FORWARD**
**AT 1ST JANUARY 2021**
**TOTAL FUNDS CARRIED FORWARD**
**AT 31ST DECEMBER 2021**|**Unrestricted Designated**
**Funds**
**Funds**
**£**
**£**
154,642
7,903
11,000
4,974
79
140
7,489
100
386
-
173,596
13,117
169,659
17,543
4,639
3,285
174,298
20,828
(702)
(7,711)
(718)
718
35,602
68,203
34,182
61,210|**Restricted**
**Funds**
**£**
8,832
-
480
-
323
9,635
6,587
-
6,587
3,048
-
207,769
210,817|**Total**
**2021**
**£**
171,377
15,974
699
7,589
709|
|---|---|---|---|
||||196,348|
||||193,789
7,924|
||||201,713|
||||(5,365)
-
311,574|
||||306,209|
15
## **Mark Randall** FCA
Studio 21, SUM Studios, 1 Hartley Street, Sheffield S2 3AQ. T: 0114 275 0461 **|** M: 07908 592007 **|** E: mark.randall@aims.co.uk **|** W: www.aims.co.uk
AIMS is a national association of independent accountancy practices operating under licence granted by AIMS Partnership Ltd. Appleby Randall Limited t/a AIMS Accountants for Business, registered in England and Wales, No: 05552891. Registered office as above.