## **Parish of Dronfield with Holmesfield PCC Charity No. 1137583**
## **Report to Charity Commisioners**
## **Accounts 2022**
DRONFIELD WITH HOLMESFIELD P.C..C. CENTRAL FUND
FtNANCIAL ST ATEMENTS
FOR THE YEAR ENDED 31 ST DECEMBER 2022
Unrestricted Restricted Endowment
Funds
Funds
Funds
Tolal Funds
2022
2021
Incoming Resourtes
Funeral fees
Marriabje prep
Baptism
Donations
Incoming resources central fvnd
Diocese C.onlribution for Cler¥y
Income from office
Furlough Granl
St Andrews school
Richardson Charity
nveslment income
112
688
22
16.000
16,000 13,023
1.351
1.351
964
,708
2.CQl
1,470
2.002
2.002
3,032
70
3,032
70
Total Incoming Re50uttes
20.500
2.002
70 22.572 19.879
Resources Used
Retired clergy
Funeral fees
Marriage prep
Parish coniribution to diocese
Actii'ilies directly relaling to the parish 4,673
Parish otlice
18.140
Childrens worker
St Andrews school
Redisiribution
Depreciation
400
4,032
18.140 13,614
2.000
2.000
3.035
836
2,(M)O
1.470
3.03 5
836
26.684
2.000
28.684 21.516
Nei Incomin101goIngl Resources (6,184)
Gains and Losses on Investments
70 (6.112) (1,637)
Transfer
Ne¢ Movement in Funds
(6.184)
70 (6,112) (1,637)
BALANCES BROUGHT FORWARD
AT 1ST JANUARY 2022
12.148
5,327 17.476 19.113
BALANCES CARRIED FORWARD
AT 31ST DECETrIBER 2022
5.964
5.397 11.364 17,476
Page I
DRONFIELD WITH HOLMESFIELD P.C..C. CENTRAL FUND
BALANCE SHEET
31STDE
EMBER 2022
2022
2021
FIXED ASSETS
Tangible Fixed Assets
INVESTMENTS
2.507
Church of England Deposii Fund
CURRENT ASSETS
5,397
5,327
Cash at Bank and in Hand
4,055
12,713
CURRENT LL4BILITIES
Creditors
(595)
(564)
£11.364
£17,476
FUNDS
Unrestricted Fundg
General Fund
5.964
12,148
Reslricted Funds
St Andrews School Fund
Endowment Funds
5,397
5,327
£11.364
£17,476
The financial statements on pages I to 5 were approved by the Council Members and signed
on their behalf by
Date..
Page 2
DRONFIELD WITH HOLMESFIELD P.C..C. CENTRAL FUND
FtNANCIAL ST ATEMENTS
FOR THE YEAR ENDED 31 ST DECEMBER 2022
2022
2021
Incoming Resources
Incoming resources central fijnd
St Johns
St Andrews
St Philips
St Swithins
St Marys
5,399
3.963
2,601
3.616
421
4,514
2.977
2,168
3,013
16.000
13.023
Re50urce5 Used
( l ) Activiiies directly relating to work of the parish
Clergy traN'el
Water rates
Trainin8
Telephone
2,208
1,090
694
681
1.457
1,437
610
4.673
4.032
(2) Parish OtTI
Wayes
Rent and utililies
Copier and paper costs
Telephone
Postage stationery and compuier cosis
Advertisin¥
Accountancy
Gifts
Repairs
Sundry
11,216
.301
3,115
438
186
94
961
75
377
377
10,421
800
816
499
24
861
loo
loo
93
18,140
13,614
Page 3
DRONFIELD WITH HOLMESFIELD P.C..C. CENTRAL FUND
FtNANCIAL ST ATEMENTS
FOR THE YEAR ENDED 31 ST DECEMBER 2022
TANGIBLE ASSETS
ui
COST:
At l st January 2022
Additions
Disposals
5,435
3,343
(5.43$)
At 31 sl December 2022
5,435
DEPRECIATION:
At I st January 2022
Charge for year
Disposals
5,435
836
5.435)
At 31 sl December 2022
836
NET BOOK VALUE:
At 31 si December 2022
At 31 sl December 2020
CASH AT BANK AND IN HAND
2022
2021
c.urrent Account
Petty Cash
4.055
12.707
4.055
12.713
Page 4
DRONFIELD WITH HOLMESFIELD P.C..C. CENTRAL FUND
FtNANCIAL ST ATEMENTS
FOR THE YEAR ENDED 31 ST DECEMBER 2022
CREDITORS
2022
2021
Tax and social security
Other creditor
Accountancy
233
255
54
362
595
564
Page 5
DRONFIELD WITH HOLMESFIELD P.C..C. CENTRAL FUND
FtNANCIAL ST ATEMENTS
FOR THE YEAR ENDED 31 ST DECEMBER 2022
INDEPENDENT EXAMINERS. REPORT
This report on the accounts of Dronfield with Holmesfield P.CC Central Fund
for the year ended 31 si December 2022 which are sel out on pages I to 5 is in respect of an
examination carried oul under the Charities Aci 2011
Res
ective res
onsibilities of trustees and Inde
endent examiners
As the members of Dronfield with Holmesfield P.C C Central Fund you are responsible for
the preparation of the accounts. you consider that the audit requirement of section 144(2) of
the Charities Act 2011 (the 2011 Aci) do not apply and an independent examination is
needed
It is our responsibility to..
Examine the accounts under section 145 of the 2011 Act):
To follow Ihe procedures laid down in the General Directions bTiven by ihe Charily
Commission (under section 145(5Kb) of the 2011 Act); and
To state whether particular matlers have come lo our altenlion.
Basis of Inde
endent examiners. siatement
The examination includes a reN'iew of Ihe accouniing records kepi by Dronfield with
Holmesfield P C C Ceniral fund and a comparison of the accounts with those records. It
also includes considering any unusual items or disclosures in the accounts and seeking
explanations from you as trusiees concemin&y any such matters. The procedures undertaken
do nol provide all the evidence thal would be required in an audil, and consequenily we do
not express an audii opinion on the view given by the accounts.
nt
min
tat
In connection with our examination. no matters have come to our alteniion..
l ) which gives us reasonable cause to believe that in any material respecl the requirements
to keep accounting records in accordance with section 130 of the 201 l Act, and
to prepare accounts which accord with the accounting records and to comply with
the requiremenis of the 2011 Act.
have not been met. or
2) lo which. in our opinion. attention should be drawn in order to enable a proper
understanding of the account to be reached.
lan R Collins & Co
The Bridge House
Mill Lane
Dronfield
Page 6
**HOLMESFIELD DISTRICT CHURCH COUNCIL**
**BALANCE SHEET AS AT 31[ST] DECEMBER 2022**
|**CURRENT ASSETS**
Cash at Bank
Investment Accounts
Coventry Building Society
Cash in Hand
Gift Aid Tax Owing
**Total Assets**
**CURRENT LIABILITIES**
Creditors
Wedding Deposits
Grave Reservations
**Total Liabilities**
**NET ASSETS**
**Represented by:-**
**Unrestricted funds**
**Restricted funds**
**(note 4)**
**Endowment funds**
**Designated funds (note 5)**
**-**
|**2021**
**£**
**£**
**£**
**£**
40217
18915
17613
17443
1300
1300
30
30
7734
258
**66894**
**37946**
1475 653
180
1129
3300 3300
____
____
**4955**
**5082**
**£ 61939**
**£ 32864**
**10490**
**8149**
**47250**
**22296**
**1300**
**1300**
**2899 1119**
**£ 61939**
**£ 32864**|
|---|---|
## **HOLMESFIELD DISTRICT CHURCH COUNCIL**
## **Notes to the Financial Statements for the year ended 31[st] December 2022**
## **1. Accounting Policies**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP.
The financial statements have been prepared under the historical cost convention.
## **Funds**
Unrestricted funds represent the funds of the DCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the DCC. The purposes of any restricted and designated funds are set out in notes 4 and 5 to these accounts..
## **Incoming resources from donors**
All items under this heading, except Income Tax recoverable, are recognised when received by or on behalf of the DCC. Income Tax recoverable is recognised when its value is known.
## **Other income**
Sales of books and magazines are accounted for gross. Fees due to the DCC for weddings, funerals etc. are accounted for on an event by event basis. Income from fundraising events is accounted for gross.
## **Resources used:**
Mission and charitable giving is accounted for when paid over. All other expenditure is accounted when due.
## **Current assets**
Investment Accounts include cash held on deposit with the COIF Charity Funds.
## **HOLMESFIELD DISTRICT CHURCH COUNCIL**
|**HOLMESFIELD DISTRICT CHURCH COUNCIL**|**HOLMESFIELD DISTRICT CHURCH COUNCIL**|
|---|---|
|**Note to the Financial Statements for the year ended 31st December 2022 (continued)**
Unrestricted Restricted
Total Total
Funds Funds Funds Funds
2022 2021
£
£
£
£
**2A Incoming resources**
Gift Aided Donations
16136 31205 47341 22302
Income Tax Recovered
5011 7873
12884 4599
Collections
3453 - 3453 1836
Grants - 2399 2399 1537
Sundry donations & bequests
5088 240 5328 9279
£29688 £41717 £ 71405 £ 39553
**2B** **Income from operating activities:**
**to further the Council’s objects**
Magazine and Bookstall
-
-
7
Church Groups 1780 - 1780 1119
Funeral & Wedding fees
13236-13236 8584
£15016-£ 15016 £ 9710
**2C Income from operating activities:**
**to generate funds**
Lettings 8280
8280 3060
Fundraising
3150 1801 4951 3858
£11430 £1801 £ 13231 £6918
**3**
**Resources used**
**3A Mission and charitable giving:**
Church overseas:
- missionary societies
652 652 1034
Home missions etc.
2744 2744
1033
£ 3396
£3396£2067
**3B Activities directly relating to**
**the work of the Church**
Diocesan Parish Share/Central Fund 31709 31709
26977
Clergy Expenses
197 197 224
Organist and verger
2740
2740
1890
Running costs: Light, heat & water 4113
4113 3241
Insurance
824
824
775
Maintenance 1546 1546 731
Churchyard maintenance
4741 4741 6312
Church Hall Expenses
6442 6442 4359
Service requisites
253
253 130
New Organ - - 8007
Music Licence
385
385 367
Website
166
166 84
Miscellaneous costs
917____917 543
£ 47746 £ 6287 £54033£53640||
|
Unrestricted Restricted
Funds Funds
£
£
**2A Incoming resources**
Gift Aided Donations
16136 31205
Income Tax Recovered
5011 7873
Collections
3453 -
Grants - 2399
Sundry donations & bequests
5088 240
£29688 £41717
**2B** **Income from operating activities:**
**to further the Council’s objects**
Magazine and Bookstall
-
Church Groups 1780 -
Funeral & Wedding fees
13236-
£15016-
**2C Income from operating activities:**
**to generate funds**
Lettings 8280
Fundraising
3150 1801
£11430 £1801
**3**
**Resources used**
**3A Mission and charitable giving:**
Church overseas:
- missionary societies
652
Home missions etc.
2744
£ 3396
**3B Activities directly relating to**
**the work of the Church**
Diocesan Parish Share/Central Fund 31709
Clergy Expenses
197
Organist and verger
2740
Running costs: Light, heat & water 4113
Insurance
824
Maintenance 1546
Churchyard maintenance
4741
Church Hall Expenses
6442
Service requisites
253
New Organ -
Music Licence
385
Website
166
Miscellaneous costs
917____
£ 47746 £ 6287|
£|
||
£
3
|
|Unrestricted
Funds
**3C Church management & administration**
Printing and Stationery
753
£753
**4 Restricted Funds**
Church Refurbishment Fund
Children’s Fund
Fabrics Fund
**5 Designated Funds**
Toddler Group
Youth Group
J Zone|Restricted
Funds
2022
45981
1053
216
£47250
433
2058
408
£ 2899|Total Total
Funds Funds
2022 2021
753 515
£ 753 £ 515
2021
21037
1043
216
£ 22296|Total Total
Funds Funds
2022 2021
753 515
£ 753 £ 515
2021
21037
1043
216
£ 22296|
|---|---|---|---|
||||753
753
|
|||||
## **Independent examiner’s report to the DCC of St Swithin, Holmesfield**
I report on the financial statements of the DCC for the year ended 31[st] December 2022, which are set out on the attached sheets.
## **Responsibilities and basis of the report.**
As members of the DCC 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 DCC’s accounts carried out under section 145 of the 2011 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**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did 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 br reached.
David L Oldale Chartered Accountant 48 Netherleigh Road Chesterfield S40 3QJ
> [th] March 2023
## ST ANDREW’S COMMUNITY CHURCH
## FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
|Contents
Council Members and Advisors
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Independent Examiners’ Report|Page
1
2
3
4 to 7
8|
|---|---|
Ian R Collins & Co The Bridge House Mill Lane Dronfield S18 2XL
## ST ANDREW’S COMMUNITY CHURCH
## COUNCIL MEMBERS AND ADVISORS FOR THE YEAR ENDED 31ST DECEMBER 2022
**INCUMBENT:** Reverend Paul Mellars **DIOCESE REPRESENTATIVES:** K Brook J Whittaker **METHODIST REPRESENTATIVES:** D Blackburn D King **URC REPRESENTATIVE:** C Phillips **ELECTED MEMBERS:** P Bungay (Treasurer) W Bungay F Leyshon P Megson M Nunn K Stringer **BANK:** Santander plc Bridle Road Bootle Merseyside L30 4BG **INDEPENDENT EXAMINERS:** Ian R Collins & Co The Bridge House Mill Lane Dronfield S18 2XL
Page 1
## ST ANDREW’S COMMUNITY CHURCH
## FINANCIAL STATEMENTS
## FOR THE YEAR ENDED 31ST DECEMBER 2022
|**Incoming Resources**
Incoming Resources from Donors 2(1)
Other Voluntary Incoming
Resources
2(2)
Income from Charitable and
Ancillary Trading
2(3)
Other Ordinary Incoming
Income from Investments
2(4)
Furlough
2(5)
Government Grants
2(6)
**Total Incoming Resources**
**Resources Used**
Gifts
3(1)
Activities Directly Relating to
the Church
3(2)
Church Management and
Administration
3(3)
**Net Movement**
Balances brought forward at
1st January 2022
**Balances Carried Forward at**
**31st December 2022**|Unrestricted Restricted
Funds
Funds
£
£
37,120
-
177
858
27,464
-
23
-
-
-
894
-
65,678
858
4,215
617
69,854
-
2,560
-
76,629
617
(10,951)
241
29,542
8,382
18,591
8,623|Unrestricted Restricted
Funds
Funds
£
£
37,120
-
177
858
27,464
-
23
-
-
-
894
-
65,678
858
4,215
617
69,854
-
2,560
-
76,629
617
(10,951)
241
29,542
8,382
18,591
8,623|Total Funds
£
£
2022
2021
37,120
39,759
1,035
7,182
27,464
15,581
23
3
-
6,567
894
-
66,536
69,092
4,832
1,306
69,854
64,837
2,560
2,038
77,246
68,181
(10,710)
911
37,924
37,013
27,214
37,924|
|---|---|---|---|
|||£
37,120
177
27,464
23
-
894
65,678
4,215
69,854
2,560
76,629
(10,951)
29,542
18,591|£
2022
37,120
1,035
27,464
23
-
894
66,536
4,832
69,854
2,560
77,246
(10,710)
37,924
27,214|
Page 2
## ST ANDREW’S COMMUNITY CHURCH
## BALANCE SHEET
## 31ST DECEMBER 2022
|**Fixed Assets**
**Current Assets**
**Debtors**
Income Tax Recoverable
Prepayments and Accrued Income
**Cash at Bank and in Hand**
Cash in Hand
Current Account
Savings Accounts
**Creditors:**amounts falling due
within one year
Accruals and Deferred Income
**Net Assets**
Represented by:**Funds**
**Unrestricted Funds**
General Fund
Dilapidation’s Fund
**Restricted Funds**
Training Fund
Youth Fund
Holiday Club
Child Sponsorship
Tithe Mission Fund
Benevolent Fund
School Family Outreach||2022
£
£
1,326
5,054
217
5,271
7
1,282
20,712
22,001
28,598
1,384
1,384
£27,214
12,495
6,096
18,591
138
485
103
120
2,841
2,397
2,539
8,623
£27,214||2021
£
£
1,292
12,110
204
12,314
7
547
24,707
25,261
38,867
943
943
£37,924
23,446
6,096
29,542
138
2
103
120
3,458
2,022
2,539
8,382
£37,924|
|---|---|---|---|---|
|||£
5,054
217
7
1,282
20,712
1,384
12,495
6,096
138
485
103
120
2,841
2,397
2,539||£
12,110
204
7
547
24,707
943
23,446
6,096
138
2
103
120
3,458
2,022
2,539|
The financial statements on pages 1 to 7 were approved by the Council Members on 30 April 2023 and were signed on their behalf by:
………………………… ………………………… ……………………. Church Council Member Church Council Member Treasurer
Page 3
## ST ANDREW’S COMMUNITY CHURCH
## FINANCIAL STATEMENTS
## FOR THE YEAR ENDED 31ST DECEMBER 2022
## 1. **Accounting Policies**
- The accounts of St Andrew’s Community Church have been prepared in accordance with the Church Accounting Regulations and Charities Act 2011 using the accrual basis.
## **Tangible fixed assets**
Depreciation is provided at the 20% on cost per annum in order to write off each asset over its estimated useful life.
|Unrestricted
Funds
£
2. **Incoming Resources**
(1) Planned Giving**:**
Envelope Scheme and Standing
Orders
28,377
Income Tax Recoverable by
Gift Aid
7,833
Collections (Open Plate) at
All Services
699
Scamps
211
37,120
(2) Donation, Appeals etc
177
Child Sponsorship
-
Events
-
Benevolent Fund
-
Sparks
-
177
(3) Church Hall Lettings etc
27,464
Funerals
-
27,464
(4) Interest
23
(5) Furlough
-
(6) Fuel Grants
894|Unrestricted
Funds
£
2. **Incoming Resources**
(1) Planned Giving**:**
Envelope Scheme and Standing
Orders
28,377
Income Tax Recoverable by
Gift Aid
7,833
Collections (Open Plate) at
All Services
699
Scamps
211
37,120
(2) Donation, Appeals etc
177
Child Sponsorship
-
Events
-
Benevolent Fund
-
Sparks
-
177
(3) Church Hall Lettings etc
27,464
Funerals
-
27,464
(4) Interest
23
(5) Furlough
-
(6) Fuel Grants
894|Unrestricted
Funds
£
2. **Incoming Resources**
(1) Planned Giving**:**
Envelope Scheme and Standing
Orders
28,377
Income Tax Recoverable by
Gift Aid
7,833
Collections (Open Plate) at
All Services
699
Scamps
211
37,120
(2) Donation, Appeals etc
177
Child Sponsorship
-
Events
-
Benevolent Fund
-
Sparks
-
177
(3) Church Hall Lettings etc
27,464
Funerals
-
27,464
(4) Interest
23
(5) Furlough
-
(6) Fuel Grants
894|Restricted
Funds
£
-
-
-
-
-
-
-
-
375
483
858
-
-
-
-
-
-||Total Funds
£
£
2022
2021
28,377
30,805
7,833
8,292
699
624
211
38
37,120
39,759
177
6,600
-
120
-
95
375
367
483
-
1,035
7,182
27,464
14,669
-
912
27,464
15,581
23
3
-
6,567
894
-
|Total Funds
£
£
2022
2021
28,377
30,805
7,833
8,292
699
624
211
38
37,120
39,759
177
6,600
-
120
-
95
375
367
483
-
1,035
7,182
27,464
14,669
-
912
27,464
15,581
23
3
-
6,567
894
-
|
|---|---|---|---|---|---|---|
|||£
28,377
7,833
699
211
37,120
177
-
-
-
-
177
27,464
-
27,464
23
-
894|||£
2022
28,377
7,833
699
211
37,120
177
-
-
375
483
1,035
27,464
-
27,464
23
-
894
||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
Page 4
## ST ANDREW’S COMMUNITY CHURCH
## FINANCIAL STATEMENTS
## FOR THE YEAR ENDED 31ST DECEMBER 2022
|Unrestricted Restricted
Funds
Funds
£
£
3. **Resources Used**
(1)Gifts Made
Missionary and Charitable giving:
Tithe transferred to Mission
2,908
(2,908)
Tithe Mission Previous Year
-
-
Payment out to Mission
-
3,525
Home Missions and Other
Church Societies
-
-
Youth Fund
-
-
Training
-
-
Gifts
1,307
-
Child Sponsorship
-
-
Distributed on behalf CNI
-
-
4,215
617
(2)
Activities directly relating to the work of the Church
Missionary and Charitable giving:
Quotas
Parish
34,761
-
Methodist Church
1,716
-
URC
1,716
-
Children’s work
412
-
Events
-
-
Worship Expenses
1,191
-
CRB
-
-
Scamps
-
-
Discovery
-
-
Holiday Club
-
-
Funerals
-
-
Administration
-
-
Church Hall Running Costs
Caretaking and Cleaning
18,247
-
Light and Heat
6,312
-
Licenses and Insurance
1,602
-
Water Rates
-
-
Waste Disposal
597
-
Repairs and Renewals
2,939
-
Property Improvements
-
-
Depreciation
360
-
Ground Maintenance
-
-
69,854
-||
|---|---|
|||
Page 5
## ST ANDREW’S COMMUNITY CHURCH
## FINANCIAL STATEMENTS
## FOR THE YEAR ENDED 31ST DECEMBER 2022
|Unrestricted
Funds
£
(3)
Church Management and Administration
Administration
Telephone and Internet
547
Website
213
Postage, Printing and Stationery
484
Accountancy and Payroll Processing 1,316
2,560
4.**Dilapidation’s Fund**
Transfer from General Fund
-
Expenditure in Year
-
-
5.**Staff Costs**
Wages Cleaners
16,638
Wages Administration
-
Wages Outreach Worker
-
16,638|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-||
|---|---|---|
||||
||||
||||
Page 6
## ST ANDREW’S COMMUNITY CHURCH
## FINANCIAL STATEMENTS
## FOR THE YEAR ENDED 31ST DECEMBER 2022
|7.
**TANGIBLE FIXED ASSETS**
**COST:**
At 1st January 2022
Additions
At 31st December 2022
**DEPRECIATION:**
At 1st January 2022
Charge for year
At 31st December 2022
**NET BOOK VALUE:**
At 31st December 2022
At 31st December 2021||Total
£
11,902
395
12,297
10,611
360
10,971
1,326
1,292|
|---|---|---|
||||
||||
||||
||||
Page 7
## ST ANDREW’S COMMUNITY CHURCH
## FINANCIAL STATEMENTS
## FOR THE YEAR ENDED 31ST DECEMBER 2022
## INDEPENDENT EXAMINERS’ REPORT
This report on the accounts of St Andrew’s Community Church for the year ended 31st December 2022 which are set out on pages 1 to 7
## Respective responsibilities of trustees and examiners
As the members of St Andrew’s Community Church you are responsible for the preparation of the accounts; you consider that an audit is not required under the Church Accounting Regulations and section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed
It is our responsibility to:
- Examine the accounts under section 145 of the 2011 Act);
- To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and
- To state whether particular matters have come to my attention.
## Basis of independent examiners’ report
Our examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by St Andrew’s Community Church and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
## Independent examiners’ statement
In connection with our examination, no matter has come to our attention:
- 1) which gives us reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- - to prepare accounts which accord with the accounting records and to comply with the requirements of the 2011 Act,
have not been met; or
- 2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the account to be reached.
Ian R Collins & Co The Bridge House Mill Lane Dronfield S18 2XL
Dated:
Page 8
#
##
##
##
##
##
##
##
##
##
|Fortheperiodf|rom01Jan|uary 2O22|to3tDe|cember2|022||
|---|---|---|---|---|---|---|
||||||2022|202L|
||unrestricted|Designated|Restricted|Endoment|Total|Prioryear|
||funds|tunds|funds|funds|funds|totalfunds|
|Receipts|||||||
|Panned giving|24,417|0|0||2a,a!7|3L,042|
|collections andothergiving|6,320|0|0||5,320|7,479|
|Othervoluntaryreceipts|12,500|7,777|15,319||35,096|5,1.06|
|ciftAid recovered|9,757|0|0||9,757|6,436|
|Other receipts|470|0|0|0|410|7,766|
|lnvestment lncome|945|440|274|0|1,603|745|
|Receiptsfromchurch actlvities|23,272|1,050|0|0|24,322|24,655|
|Totalreceipts|82,r76|8,667|15,536||106,380|76,63t|
|Poyments|||||||
|Costof generating funds|531|0|56|0|687|0|
|Mlssionary and CharitabeGiving|581|72|0|0|653|56'1|
|Parish Share|36,339|0|0|0|36,339|41,659|
|Clergyand Staffing costs|10,851|0|316|0|11.,767|6,090|
|Church RunnlngExpenses||0|1,770|0|24,76'1|18,356|
|Hall RunningCosts|6,644|0|0|0|6,644||
|New Buildingwork|0|4,043|0|0|8,043|5,680|
|WeddingCosts|2,700|0|0|0|2,704|3,180|
|Su ndries|966|0|1,516|0|) a9)|952|
|Totalpayments|81,709|&115|3,6s8|0|93,442|78,742|
|Netincoming/ outgoingresourcesbefore transrer|467|552|LL,878|0|L2,897|-2,L5'|
|Poyments|||||||
|Grosstransfers between funds -in|0|26,20r|3,962|s)zso|38,453|5,220|
|Grosstransfers between funds-out|-38,235|0|-274|0|-38,453|-5,220|
|Net incoming/outgolngresourcesafter transfer|-?7,764|26,753|!5,622|8,290|L2,897|-2,151|
|Other recognised goins/losses|||||||
|Galns/losseson investmentassets|0|0|0|-976|476|1,039|
||-37,76a|26,753|!5,622|7,3L4|11-,92L|-L,1L2|
|Reconciliotion offunds|||||||
|Total fundsbroughtforuard|44,727|131,548|439s|0|184,76t|185,783|
|Total fundsGrriedforward|10,959|158,301|20,o17|7,3t4|196,59X|r84,76r|
##
||||||2022|202L|
|---|---|---|---|---|---|---|
|Receipts|Unrestricted|Designated|Restricted|Endowment|Thisyear|Lastyear|
|Plonnedqiving|||||||
|0101-Gift Aid -Bank|27,646|0|0|0|27,646|24,747|
|0110-ciftAid - Envelopes|3,463|0|0|0|3,453||
|0201-Other planned giving|3,702|0|0|0|3,742|4,526|
|Planned giving Totals|28,ALt|0|U|0|28,811|37,042|
|Colledioredndother giving|||||||
|0301 -Looseplate collections|6,320|0|0|0|6,320|7,479|
|collectionsandothergiving Totals|6,320|0|0|0|6,320|7,479|
|Othervoluntory receipF|||||||
|0550 - Donations appeals etc|11,151|7,777|15,319|0|33,647|3,956|
|08A1 - Non-recurring one-off grants|1,449|0|0|0|7,449|1,150|
|OthervoluntaryreeiptsTotals|12,500|-1,7'17|15,319|0|35,096|5,106|
|Gift Aid recovered|||||||
|0501-Taxrecoverable on Gift Aid||0|0|0|9,157|6,436|
|GiftAid recovered Totals|9,757|0|0|0|9,757|6,436|
|Other receipts|||||||
|0901 - Other funds generated|80|0|0|0|80|7,474|
|1330- Coffee donations|0|0|0|0|0|0|
|1340- Wallsafe|390|0|0|0|390|87|
|1400 - RE-ordering of church-income|0|0|0|0|0|0|
|Other receipts Totals|470||0|o|470|7,166|
|lnvestment lncome|||||||
|1001- Dividends|15/|0|274|0|375||
|1020- Bankand building societyinterest|788|440|0|0|7,228|37]|
|lnvestmentIncome Totals|945|44|2ra|0|1,603|745|
|Receiptslromchurchoctivities|||||||
|1101- Feesforweddings and funerals|2r,716|1050|0|0|22,766|27,447|
|1230- Churchhalettings|1,556|0|0|0|1,556|2,754|
|ReceiptsfromchurchactivitiesTotals|23,272|1,050|0|0|24,322|24,655|
|Receipts Grand Totals|82,r76|4,667|15,536|0|106,380|76,63r|
||||||2022|202L|
|---|---|---|---|---|---|---|
|Payments|Unrestricted|Designated|Restricted|Endowment|Thisyear|Lastyear|
|MissiondryondChaitable Giving|||||||
|1830 -Giving - relief and development agencies|0|72||0|72|0|
|1850- Home mission|581|||0|581|56'/|
|1870 -secular charities|0|||0|0|0|
|Missionary and Charitable Giving Totals|581|72|0|0||567|
|Porish Shore|||||||
|1901-Parish Share iPCCCentral Fund)|6,074|0|0|0|6,074|5,624|
|1910Diocesan Quota|25,000|0||0|25,000|37,1.16|
|1915- Weddlng and FuneralFeestoPCCand Dioc|5,265|||0|5,255|4,859|
|ParishShareTotals|36,339|0||0|36,339|41,559|
|Clergy ondStolfingcosts|||||||
|2001-Assistant staff costs|6,675|0|316|0|6,991|2,905|
|2950 - Organist|4,776||0|0|4,776|3,185|
|clergyand Staffing costs Totals|10,851|o|316|0|lt,767|6,090|
|ChurchRunningExpenses|||||||
|2201-Church running - insurance|5,377||0|0||5,181|
|2320Organ/plano tuning|224|0|0|0|224|2L0|
|2330 - Church maintenance|3,851|0|0|0|3,851|7,692|
|2331-Cleaning|369|0|0|0|369||
|2340 - Upkeep ofservices|1,403|0|7,74a|0|3,151|2,724|
|2360-Administratlon|659|0|22|0|681|1,224|
|2401 - Church running-electric|979|0|0|0|9'19|915|
|2410 - Church running-gas|10,136|0|0|0|10,136|5,647|
|2420-Church running-water|0|0|0|0|0|0|
|Church RunningExpensesTotals|22,997|0|L,770|0|24,767|18,356|
|Holl Running Costs|||||||
|2530 - Hall running-electricity|416|0|0|0|476|275|
|2540 - Hall running- gas|7,447|0|0|0|1,807|1,830|
|2580 - Hall running -water|275|0|0|0|275|791|
|Hall maintenance|4,206|0|0|0|4,206|0|
|Hall RunningCostsTotals|6,644|0|0|0|6,644|2,296|
|NewBuilding Work|||||||
|2935 - Re-ordering of Church|0|4,623|0|0|4,623|0|
|2936-Re-ordering of Church expenses|0|3,420|0||3,420|5,680|
|New BuildingWorkTotals|0|8,043|0|0|8,043|5,680|
|Wedding Costs|||||||
|2940-WeddingCosts|2,700|0|0|0|2,700|3,180|
|WeddingCostsTotals|2,700|0|0|0|2,7OO|3,180|
|Sundri6|||||||
|2950-Sundries|956|0|1,516|0|2,442|952|
|cost of fundreising|531|0|56|0|547|0|
|Sundries Totals|1,597|0|t,572|0|3,159|952|
|Payments Grand Totals|8t,709|8,115|3,658|0|93,442|78,782|
##
||||||Asat|Asat|
|---|---|---|---|---|---|---|
||||||311L212O22|3rlL2l2O2L|
|Fixed assets|||||||
||3000: lnvestments||||7,314_74|4,290.07|
||||TotalFixedassets||7,3L4.14|8,290.01|
|Currentassets|||||||
||6501:BankCurrent Acccount||||5,54L.87|8,979.76|
||6505:coldDeposit Account||||0.00|0.00|
||6510:CCLA(CBF)Deposit Account||||4,447.62|4,447.62|
||6515:ParlshChurch Covenant|Account|||647.29|7,427,55|
||6520: SpeclalnterestBearing|Account|||57,397.7L|30,947.64|
||6525:Fixed Rate Bond||||0.00|0.00|
||6530:N,4aintenanceAccount||||0.00|0.00|
||5535: MembersT.A.||||120,681.89|724,347.94|
||6540: NewCOVENANTCO-OP||||500.50|2,347.54|
||OldChurch Choir Account||||106.45|N/A|
||||Total Current assets||L89,277.33|176,380.0s|
|Liabilities|||||||
||6601:Loansreceived||||0|0|
||||Total Liabilities||0||
||||Net Asset Surplus(deficit)||196,59L.47|184670,06|
|RepresentedBy Funds|||||||
||Unrestricted DesignatedRestricted|||Endowment|Total||
|GeneralFund|10,959|0|0|0|10,959||
|Maintenance ContingencyFund|0|13,000|0|0|13,000||
|ChancelWindows MaintenanceFund|0|29,237|0|0|29,23!||
|ChurchyardFund|0|274|0|7 ?14|7,532||
|Re-orderingFund|0|772,324|8,358|0|120,6a2||
|church ChoirFund|0|3,318|7,456|0|Lt,!74||
|FlowerFund|0|277|3,802|0|4,OL4||
|Total|10,959|158,301|20,0L7|7,3r4|196,s91||
## **ST MARY'S CHURCH UNSTON_**
## **BALANCE SHEET AT 31ST DEclMBER 2022**
> **ASSETS** £ f: GENERAL ACCOUNT OPENING BALANCE 23,747.54 Plus increase in shares -559.61 plus 2021 surplus 9,764.46 32,952.39 32,952.39
C\--'\£C t..ED i3
**LIABILITIES** Bank Account RBS Deposit account 3,354.57 Co-op Current Account 13,432.66 16,787.23 CB of F (C. of E) Deposit Account 12,260.00 Investment Account 4,194.26 16,454.26 33,241.49
1013).2.3
**ST MARY'S CHURCH UNST0NE**
## **OPENING BALANCE AS AT 1ST J_ANUARY 2022**
|BANK ACCOUNT AS AT 1ST JANUARY 2022|3,557.70|
|---|---|
|PLUS UNCREDITED MONEY|110.00|
||3,667.70|
## LESS UNPRESENTED CHEQUES
|CURRENT ACCOUNT|3,667.70|
|---|---|
|DEPOSIT ACCOUNT|3,224.83|
|C. of E. Deposit Fund|12,100.85|
|C.of E. Investment Fund|4,753.87|
||23,747.25|
## **CLOSING BALANCE AS AT 31ST DECEMBER 2022**
|BANK ACCOUNT AS AT 31ST DECEMBER 2022||13,525.66|
|---|---|---|
|PLUS UNCREDITED MONEY|||
||10||
||131|
141.00|
|LESS UNPRESENTED CHEQUES||-234.00|
|CURRENT ACCOUNT||13,432.66|
|DEPOSIT ACCOUNT||3,354.57|
|C. of E. Deposit Fund||12,260.00|
|C.of E. Investment Fund||4L194.26|
|||33,241.49|
ST MARY'5 CHURCH UIIT
NE
INCOME & EXPEIIDITURE ACCOUNT FOR THE YEAR
ISTJANUARY 2022 TO THE JIST December 2022
EXPE
DITURE
GIFT AID
ENVELOPES
PiATE
FLSMERAL
WEDDINGS
I.3.66
2.401.(K)
585.37
1,911.58
620.CK>
DKJCESE
SHEFFIELD METHOD
CENTRAL FUND
ST ANDREWS SCHOOL
HEAT AND LIGHT
NSUPANCE
MAINTENANCE
FUNERALI ORGANISTIVERGER
BRITISHLEGION
PREACHIMG
1.216.32
1.216.32
469.JQ
53.04
926.72
.IJ95S7
299.99
TMCP
RICHARD50N CHAR1TY
SCHOOL SERVICE
8AND CONCERTISINGERS
0.69
758.75
io.(KJ
1,422.70
2Ym
56.(
klFI
DONATION
RING FENCED IK)t4ATION5
155.IK>
4.1(X).Ix)
438.50
370.87
131.1KJ
6575
235.30
I,OW.(N)
159.LNJ
237.30
301
SVNDRY
WAFERS ANDCANDLES
ORGAN
PRINTING & STATIONARY
RING FENCED
BAND CONCERT
FEAST OF FLOWERS
50.
32.94
234.(KJ
30.fY)
222,80
139.47
175.14
572
EON REFUNO
CRIB SERVICE
MEMORIALSERVICE
FLOWER FESTIVAL
TRAVELLERS HARVEST
ENERGY
REMEMBRANCE
PCC REFU14D
SURPLU5
764.46
TOTAL
336.47
TOTAL
16 336.47
C. of E. Deposit Fund
1210D.85
159.15
TOTAL @ 31112122
122(4)
Cof E. In¥estmeni Fund
As ai yi122
As at 3111V22
4753.87
4194.26
Decrease in sharevalue
.559.61
balance in xcouTht as at 1818116 É5679.27
## **ST PHILIP’S CHURCH**
## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022**
|Contents|Page|
|---|---|
|Council Members|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5 to 6|
|Independent Examiner’s Report|7|
1
**ST PHILIPS CHURCH COUNCIL MEMBERS AND ADVISORS FOR THE YEAR ENDED 31[ST] DECEMBER 2022**
INCUMBENT:
Revd I Webb
MEMBERS: Revd J Bird (Curate) (to June 22) Revd E George (from July 22) J Ward (Church Warden till July 22 and Secretary till April 22) C Ward (Church Warden) S Edwards (Church Warden from July 22) L Hall (Secretary from April 22) D Lewis (Honorary Treasurer) J Bancroft B Bancroft D Craddock J Craddock C Peto BANK: The Cooperative Bank plc PO Box 12672 Harlow CM20 9QR
2
## **ST PHILIPS CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] DECEMBER 2022**
|**Incoming resources**
Incoming resources from donors
2a
Other incoming resources
2b
Income from charitable and
ancillary trading
2c
Income from investments
2d
Income for garden project
2e
**Total incoming resources**
**Resources used**
Mission and charitable giving
3a
Church running costs
3b
Church management and
administration
3c
Garden project
3d
**Total resources used**
**Net incoming/(outgoing)**
**resources**
Balances brought forward at 1
January 2022
**Balances carried forward at 31**
**December 2022**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total funds**
**Total funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
34,035
749
**34,784**
31,416
1,436
-
**1,436**
367
2,740
-
**2,740**
972
6
-
**6**
1
500
2,000
**2,500**
-|
|---|---|
||**38,717**
**2,749**
**41,466**
**32,756**|
||31,043
749
**31,792**
29,485
7,827
-
**7,827**
5,090
168
-
**168**
141
-
1,980
**1,980**
-|
||**39,038**
**2,729**
**41,767**
**34,716**|
||**(321)**
**20**
**(301)**
**(1,960)**
10,063
522
10,585
12,545|
||**9,742**
**542**
**10,284**
**10,585**|
3
**ST PHILIPS CHURCH BALANCE SHEET 31[ST] DECEMBER 2022**
|Cash at bank and in hand
Current account
Savings account
Cash
**Net current assets**
Represented by:
General fund
Restricted funds
Garden fund|**2022**
**£**
**£**
5,118
5,015
151
10,284
**10,284**
9,742
522
20|**2022**
**£**
**£**
5,118
5,015
151
10,284
**10,284**
9,742
522
20|**2**
**0**
**2**
2021
**£**
5,375
5,008
202|**£**
10,585|
|---|---|---|---|---|
||9,742
522
20||10,063
522
-||
|||**10,284**||**10,585**|
||||||
|||**10,284**||**10,585**|
The financial statements on pages 1 to 6 were approved by the Council Members on 17[th] April 2023 and signed on their behalf by:
Revd. I Webb
D Lewis (Honorary Treasurer)
4
**ST PHILIPS CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022**
## **1. Accounting Policies**
The accounts of St Philips Church have been prepared in accordance with the Church Accounting Regulations 1997 using the accruals basis.
## **2. Incoming resources**
|**a. Incoming resources from**
**donors**
Giving:
Pledged (Gift Aid)
Income tax recovered on gift aid
Open plate/donations
Special collections
Groups
**b. Other incoming resources**
Charities, Weddings, Funerals etc
**c. Income from charitable and**
**ancillary trading**
Church hall lettings etc
**d. Income from investments**
Interest
**e. Income for garden project**
Donations|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total funds**
**Total funds**
**2022**
**2021**
**£**
**£**
**£**
26,266
-
**26,226**
**24,841**
5,418
-
**5,418**
**5,603**
2,111
-
**2,111**
**670**
-
749
**749**
**22**
240
-
**240**
**280**|
|---|---|
||34,035
749
**34,784**
**31,416**|
||1,436
-
**1,436**
**367**|
||2,740
-
**2,740**
**972**|
||6
-
**6**
**1**|
||500
2,000
**2,500**
**- **|
5
**ST PHILIPS CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2022**
## **3. Resources used**
|**a. Mission and charitable giving**
Derby Diocese/Central Fund PCC
Charitable donations
Youth/other mission
**b. Church running costs**
Light and heat
Licences and insurance
General expenses
Repairs and renewals
Purchases
**c. Church management and**
**administration**
Printing and stationery
**d. Garden project**
Landscape architects|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total funds**
**Total funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
26,455
-
**26,455**
**25,017**
3,646
749
**4,395**
**4,225**
942
-
**942**
**243**|
|---|---|
||31,043
749
**31,792**
**29,485**|
||1,643
-
**1,643**
**992**
1,082
-
**1,082**
**941**
3,050
-
**3,050**
**1,832**
1,130
-
**1,130**
**1,097**
922
-
**922**
**228**|
||7,827
**7,827**
**5,090**|
||168
-
**168**
**141**|
||-
1,980
**1,980**
**- **|
6
## **ST PHILIPS CHURCH INDEPENDENT EXAMINERS’ REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2022**
I report on the accounts of St Philips Church for the year ended 31 December 2022, which are set out on pages 1 to 6.
## **Respective responsibilities of members and examiner**
The members of the Church Council are responsible for the preparation of the accounts. The members of the Church Council consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Church Council and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given 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.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Jonathan Millard
Member of the Institute of Chartered Accountants, England and Wales
120 Hember Lane Sheffield
13[th] May 2023
7
|PCC 2022 Income and Expenditure|PCC 2022 Income and Expenditure|PCC 2022 Income and Expenditure|
|---|---|---|
|Source Church Accounts December 2022|||
||Income|Expenditure|
|**St Philips**|£41,466.00|£41,767.00|
||||
|**St Swithins**|£99,652.00|£58,182.00|
||||
|**St Johns**|£106,380.00|£93,482.00|
||||
|**PCC**|£22,572.00|£28,684.00|
||||
|**St Andrews**|£69,092.00|£68,181.00|
||||
|**St Marys**|£16,336.47|£9,764.46|
||||
|**Parish Total**|£355,498.47|£300,060.46|