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2022-12-31-accounts

Contents
Annual
Report ofthe Parochial
Church Council
Reference and administrative
details ..
Membership
ofthe Parochial
Church Council. .
Aims and Purpose
Structure,
governance
and management.
Objectives and activities
in 2022.
Achievements
and performance
in 2022.
Financial
review of2022 .
Church Council's responsibilities
statement .
Independent
Examiner's
Report to the Trustees ofSt. Margaret's
Church ..... ... I0
Responsibilities
and basis ofreport .
.10
Independent
examiner's
statement .
.10
Financial
Statements.
STATEMENT OF FINANCIAL ACTIVITIES .
BALANCE SHEET at 31"December 2022 . .13
Notes to the Financial
Statements. ..................
... I5
INCOME. .19
EXPENDITURE .22
ASSETS.. .24
DEBTORS AND LIABILITIES .25
ANALYSIS OF CHARITABLE FUNDS .26
END OF DOCUMENT. . .29
Reference and adm Reference and adm inistrative
details
Registered
charity
name St Margaret's Church
Charity registration number 1137451
Principal office Soane Street
Ipswich
Suffolk
Membership
ofthe Parochial
Church
Cou
ncil
Incumbent: David Cutts (until April 2022)
(role vacant forthe n.omainder ofthe year)
Churchwardens: Philip
Hall
Margaret
Woodward
Deanery Synod representatives: Margaret
Woodward
Helen Prior-Townsend
Andy Turpin
Deanery Synod member (co-opted): George Woodward
Secretary: Sarah Milner
Elected PCC members: Maggie Conder
Gill Jackson
Richard Jackson
Frederike Jacob
Mary Johnston
Carol Klug
Ron Llewellyn
Tim Lockington
Melanic Quinton
Co-opted PCC members: Peta Lowin
Anna Sawyer-Wright

2022 2022 2021
Note Unrestricted Restricted Endowment Total funds Total funds
funds funds funds
Income and endowments
Voluntary
giving (donations,
legacies and grants) 4 102,340 E 75 E E 102415 E 105,994
Church
activities - fees
5 E 3,741 E E - E 3,741 E 1,854
Church
activities
—other trading
activities 5 31,414 E E E 31,414 E 17,774
Investment
income
6 E 3769 E E - E 3,769 E 611
Total income 141,264 E 75 E E 141,339 E 126,232
Expenditure
Costs of generating
voluntary
income N/A E - E E
Costs of church activities 7 E 91,103 E 91,103 E 90,777
Church
Expenses
8 E 79,800 E 498 80,299 E 35 011
Total expenditure E 170,903 E 498 E 171,401 E 125,788
Sub-total: net income/outgoings
before considering
value of endowment
fund 30,062
Net gains/(losses)
on investments
-E 2,120 -E 2,120 E 2325
Net income/(outgoing) -E 29,639 -E 423 -E 2,120 % 32,182 E 2,770
Reconciliation
offunds
Total funds
brought
forward
(from 2021 SOFA) E 451,523 E 7,221 E 18,715 E 477,460 E 474,671
Adjustment
for Debtors under-estimate
*
in 2021 21
financial
statements
Total funds carried forward
2021 funds
brought
forward
+ 2022 net income/outgoings
421,905 E 6,798 E 16,595 E 445,299 E 477,460

Note 2022 2021
Fixed Assets
Tangible
fixed assets
11 F 100,000 100,000
Insestments 12 F 268,891 267,736
(a) F 368,891 F 367,736
Current Assets
Debtors 13 F 17,155 9,811
Cash at bank and in hand f 68,008 F 105,972
(b) 85,163 F 115,782
Creditors: amounts falling due within one year (current liabilities) 14 (c) f 8,755 f 6,059
Net current assets (b - c) (d) 8 76,408 F 109,724
Total Assets
Total assets (fixed and current) less current liabilities (a + d) 445,299 F 477,460
Net assets F 445,299 F 477,460
Funds ofthe charity
Endowment funds 17 16,595 F 18,715
Restricted funds 16 F 6,798 F 7,221
Unrestricted funds 15 F 421,906 F 451,524
Total charity funds F 445,300 F 477,461

Voluntary Giving Giving 2022 2021
Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
Funds Funds 2022 Funds Funds 2020
Donations
Planned
Giving
F 76,738 F F 76,738 F 81,190 F F 81,190
Collections at services 6,644 f 6,644 2,862 2,862
Other giving, including special appeals F 3,602 F f 3,602 f 3,467 6 400 F 3,867
Income tax recovered f 15,206 f. f 15,206 *f 15,454 f F 15,454
Legacies
Legacies F 1,000 F F 1,000
Grants
Government Business Grants re. COVID-19
Coronavirus Job Retention Scheme f 1 371 F f. 1,371
Other Grants f 150 f. 75 f 225 f 150 F 100 F 250
Total income from voluntary giving F 102,340 F 75 F 102,415 f 105494 F 500 F 105994
2022 notes for Voluntary
Giving:
a) "Planned
Giving" includes
income received
via the Parish
Giving Scheme, standing
orders, and the
regular
giving envelope scheme.
b) "Collections" includes
all income received from collections at services (including
card payments),
except money received via the regular
giving envelope scheme.
c) "Other giving" includes
general
donations
(unrestricted)
received outside service
collections,
including
donations
from organisations
that
have used the church
but not been
charged (e.g. school
services).
It excludes donations
received
in response to
an appeal/collection
for a specific purpose,
where that
money was passed
in whole to an individual
or an external
charity/organisation
as a gift/donation
(e.g. a leaving
gift funded
through
a special
collection; a charitable
donation
funded
through
a
special appeal etc.), as these are not PCC funds (the PCC account is just being used for
consolidating
the donations).
d) "Income tax recovered" includes tax recovered
in 2022 via the Parish
Giving Scheme,
plus Gift Aid
that will be claimed
in 2023 but which relates to income received
in 2022.
e) "Legacies"
(i) No new legacies were received
in 2022.
(ii) Interest received on the COLA CBF CofE deposit account has not been included, even though
the interest accrued
is allocated
to the Legacies fund. (This interest is included
under "Bank interest
receivable" instead: see "Investments". )
(iii) Other income to the Legacies fund was from VAT reclaimed
for work to install new
church
lighting. This is not a new Legacy, and so has not been included
here.
It has been taken
into
account when deriving
the net expenditure
figure the lighting
(Legacies fund).
f) "Other grants" includes a restricted
grant for
youth work, and an unrestricted
grant from
IBC intended
to contribute
to the cost of flooding
lighting.

202t:
*In addition to the in-year Gift Aid received
from the Parish
Giving Scheme,
this also
includes
the Gift Aid tax claimed
in 2022
relating
to (non-PGS)
giving received
in
202t (F9610.59).

Church Activities Activities 2022 2022 2021 2021
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2020
Wedding & funeral fees retained by PCC 8 3741 F 3741 F 1,854 F 1,854
Trading actigties (Rent received for Church Centre) f 31,414 f. 31,414 F 17,774 f. 17,774
Total income
from church activities
f. 35,155 f. 35,155 F 19,628 f. 19,628

Investments 2022 2022 2021 2021
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2020
Dividends
from
investments 8 494 8 494 8 481 8 481
Bank interest receivable F 3,275 f 3,275 f 130 f 130
Total income from investments F 3,769 f 3,769 f 611 f 611

Costs ofchurch activities 2022
Unrestricted Restricted Total Funds
Funds Funds 2022
Diocesan Parish Share f 71,923 f f 71,923
Mission
giving
&
donations f 4,912 f f 4,912
Salades, wages & expenses f 14,267 f f 14,267
Total cost ofchurch activities f 91 103 f f 91,103
2021
Unrestricted Restncted Total Funds
Funds Funds 2021
f 71 566 f f 71,566
f 4,800 f f 4,800
f 14411 f f 14,411
f 90777 f f 90,777

Church Expenses Church Expenses
Church expenses 2022 2021
Unrestricted Restricted Total Funds Unrestricted Restncted Total Funds
Funds Funds 2022 Funds Funds 2021
Church
running
costs
f 11,280 498 f 11,778 f 8728 f 474 f 9,202
Church
utility
costs f 7,159 f 7159 f 5404 f 5404
Cost oftrading f 20,735 f 20,735 f 14,619 f 14,619
Major repairs —church building f f f 4335 f 4,335
Major repairs - Church Centre f 1,291 f 1,291 f 1,451 f 1,451
Other expenditure f 39,336 f 39,336
Total cost of church expenses f 79,800 f 498 f 80,299 f 34,537 f 474 f 35,011

2022 2021 Increase ('22 v '21)
Staffcosts (wages) - pay roll (contracted) staff only* E 15 348 E 14 645 5%

Tangible
Fi
xed Assets
Freehold
property
f
Cost
At 1 January 2022 and 31 December 2022* 5 100,000
Depreciation
At 1 January 2022 and 31 December 2022*
Carrying
amount
At 31 December 2022* 100,000
At 31 December 2021* 100,000

COIF Charities Investment
Fund
2022 2021
Number ofshares
held
910 910
Mid market
value ofone share on
31' December 2022 E 1824 E 20 57
Market
value oftotal share holding
on 31" December 2022 5 16595 5 18715
Net gain/(losses)
on investments
-E 2 120 6 2 325
CBF Church ofEngland
Deposit
Fund (tbegacies Fund" ) 2022 2021
Value on 31n December 2022 252 296 F 249.020

Gift Aid relating relating to 2021
Actual
In corn e
Debtors 2022 2021 (received in
Debtors for goods and services 9 7,848 F 200 2022) Difference
HMRC (GiR Aid tax pertaining to gigng income received in 2022) 9 9,307 F 9,611 F
9,631.74
9 21.15
9 17,155 F 9,811

Creditors (amounts falling due within one year) 2022 2021
Creditors for goods and services 8 8 755 F 6 059
Accruals and deferred
income
C 8 755 F 6 059

At 1 Jan 2022 Income Expenditure Transfers Gains and
losses
At 31 Dec 2022
General funds 31,138 111,609 -114,028 -2,419 28,719
Church Restoration and Maintenance 37,535 494 -962 -468 37,068
Church Centre 16,605 31,414 -22,026 9,388 25,993
Fabric 427 0 0 0 427
Vicar & Wardens 328 0 -80 -80 248
Legacies 258,417 10,768 -46,829 -36,061 222,357
Church Centre Asset 100,000 N/A N/A N/A 0 100,000
Bells 7,095 0 7,095
Totals 451,545 154,286 -183,925 0 -29,639 421,906
At 1 Jan 2021 Income Expenditure Transfers Gains and
losses
At 31 Dec 2021
5
General funds 31,217 105,830 -105,231 -700 -100 31,117
Church Restoration and Maintenance 38,951 481 -1,897 -1,416 37,535
Church Centre 12,886 19,019 -15,300 3,719 16,605
Fabdc 427 0 0 427
Vicar & Wardens -372 0 700 700 328
Legacies 260,902 1,130 -3,614 0 -2,485 258,417
Church Centre Asset 100,000 N/A N/A N/A 0 100,000
Bells 7,095 7,095
ToteIs 451,106 126,460 -126,042 418 451,524

At 1 Jan 2022 Income Expenditure Transfers Gains and
losses
At 31 Dec 2022
Bells 4,702 -438 -438 4,264
Befiienders 1,113 1,113
Night Shelter 661 661
General Fund (Youth) 495 75 -60 15 510
General Fund (restncted donations/grants) 0 0 0 0 0
Vicar & Wardens Fund *
Fabric * 250 250
Totals 7,221 75 -498 -423 6,798
*restricted element of the fund
At 1 Jan 2021 Income Expenditure Transfers Gains and
losses
At 31 Dec 2021
5
Bells * 5,176 -474 -474 4,702
Befrienders 1.113 0 0 1,113
Night Shelter 511 150 150 661
General Fund (Youth) 395 100 100 495
General Fund (restricted donations/grants)
Vicar 8 Wardens Fund
Fabric * 250 250 250
TotsIs 7,195 250 -474 -224 7,221

At 1 Jan 2022 Income Expenditure Transfers Gains and
losses
Gains and
losses
At 31 Dec 2022
6
Permanent Endowment Fund 1 - desc in a/cs
Expendable
Investment
Endowment Fund —COIF 18,715 -2,120 16,595
Totals 18,715 -2,120 16,595
At 1 Jan 2021 Income Expenditure Transfers Gains and
losses
At 31 Dec 2021
C
Permanent Endowment Fund 1 —desc in a/cs
Expendable
Investment
Endowment Fund —COIF 16,390 2,325 18,715
Totals 16,390 2,325 18,715
TOTAL FUNDS at 31st December 2022 445,300