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2021-12-31-accounts

FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2021

FOR PAROCHIAL CHURCH COUNCIL OF ST ELISABETH'S, EASTBOURNE

PAROCHIAL CHURCH COUNCIL OF ST ELISABETH'S, EASTBOURNE

ACCOUNTS YEAR ENDED 31 DECEMBER 2021

CONTENTS

Page 1 Annual PCC Report
6 Statement of financial activities
7 Balance sheet
8-15 Notes to the accounts
16 Independent examiners report

LMDB Limited

Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE

TRUSTEES REPORT

Our aims and purposes as a charity

During the continued absence of an incumbent following the move of Revd David Gillard to the parish of Westham in mid-February 2021, the PCC has the following responsibilities:

What we planned to do to achieve our charitable objectives

Prior to his departure in February 2021, our previous incumbent, together with the PCC considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’. Because of the ongoing Covid pandemic and the further period of lock down that occurred during the early part of 2021 ongoing constraints were placed on our activities but we have nevertheless striven to maintain the worshipping community of St Elisabeth's as we have again been able to meet to worship in person.

During 2021 the PCC met on 9 occasions. The meetings during the first half of the year were conducted via Zoom with the first face to face meeting occurring in July. Additionally, a Section 11 meeting was held via Zoom in relation to the appointment of a new incumbent on 19 April 2021. We discussed and planned the following objectives and activities to fulfil our aims:

1

What we achieved and how we affected beneficiaries’ lives

Attendance at worship

The church family welcomes visitors from within as well as outside the parish boundary. Visitors attend by personal choice and, it is our great pleasure to welcome anyone from all walks of life to take part in the life of the church. We contend that voluntary attendance to worship the Lord Jesus Christ, is a major demonstration of the public benefit of our activities, drawing on historical and cultural roots while offering peace to individuals who seek to engage with Jesus’ story, today.

At the annual meeting on 16 May 2021, the electoral roll for 2021 was presented. Since the previous APCM held on 18 October 2020, six names had been taken off the Electoral Roll, five former members who had either moved away or have moved to another church, and one member has deceased. In the same period, we have had three new members. The final number on the Electoral Roll at that time stood at exactly 100. 53 members were resident in the parish, and 47 members residing outside the parish.

The Church Centre has been increasingly used again by community organisations as the constraints placed on activities by Covid gradually eased during the course of the year, although the emergence of the Omicron Covid variant in the latter part of the year once again caused further restrictions. We still maintain our objective to have an ever-wider impact in our local community seeking to restore the levels of activity to those seen prior to the Covid pandemic, and in particular seeking again to re-establish the activities of Food Bank, People Matter and the Community Cafe during 2021. From the point of view of this report, this directly affects our beneficiaries both from within the church community and beyond.

Teaching, baptising and nurturing new and existing believers

Churches are intricate organisms which the PCC helps to breathe life into through prayerful reflection and planning, aware that this is God’s Church and that His Spirit fuels what we do. By viewing the Church as a living organism, we are very aware of the value and complexity of our relationships.

During the year, for the most part, a single Sunday morning service has been developed normally at 10am to try to reach as broad a range of people as possible while working within the capacity of the retired clergy members in the congregation, Reverend Sally Attwater and Reverend Rob Griffiths, together with contributions from visiting clergy. A weekly communion service on a Wednesday morning at 10am has continued. One Home group has continued to operate throughout the year providing ongoing nurturing and development of existing believers and a second group restarted during the year. In addition to our retired clergy, we have one Lay Reader, Sarah Doble, and one Approved Lay Minister, Dr Simon Eyre, who have been able to support the preaching rota. Also, a further Approved Lay Minister with Mission responsibility, Christian Nilson, was licensed during the latter part of the year.

The restrictions of Covid meant that services needed to initially be maintained on Zoom but worship returned in person during the mid-part of the year although the emergence of the Omicron Covid variant again caused further disruption towards the end of the year particularly to our Christmas services meaning that neither the Carol Service nor the Christmas Eve Christingle could take place this year. In addition, a Midnight Service was not held as at this

2

busy time we did not wish to put that pressure on the retired clergy who have helped us through a long interregnum.

We still see our work with children and young people as being of the highest priority, but this continued to be severely constrained by the pandemic during the first part of the year so that the weekly Totz group on a Thursday morning was only able to recommence in September. Since then, however, it has attracted an increasingly large number of children and their parents, grandparents and carers. We have strived to maintain children’s activities on a Sunday morning using Zoom during the first half of the year and in Church as the year has progressed. A major development during the year has been the commencement of Messy Church from July 2021 occurring on a bi-monthly basis and has proved highly successful with increasing numbers attending.

Provision of the church building for people to enjoy

Our church continues to be appreciated by our parishioners and many others and we still see our building as a key resource to the wider community, evidenced by the level of hall hire by non-church organisations. This does provide a huge opportunity to build up friendships with those who come so that they may see something of Jesus through us. Following the demolition of the original Church building in 2020 it continues to be our hope that the profile of the Church will rise encouraging increasing use of its facilities.

The Church Community continues to be very grateful for the work of the many individuals who help keep the building in good shape, from those who clean the chapel and make the building a good worship space, to the Working Party who attend to issues with the building when needed.

The PCC has continued its conversation around how to make our community open to those who do not usually engage with church, and this will continue well into 2022.

Appointment of a new incumbent

From February 2021, following the departure of Reverend David Gillard, the process to appoint a new incumbent commenced. A first set of interviews at the end of June resulted in an appointment being made but unfortunately the candidate subsequently withdrew during September for personal reasons. A second set of interviews took place at the end of November and we were delighted to be able to appoint Reverend David Harrigan from the group of excellent candidates who applied. He will be licenced on 28 April 2022 and we look forward to David, his wife Hayley and their two children Luke and Grace joining us.

Future planning

The redevelopment of the old church site remains highly significant for the future although as yet there are no concrete proposals for the development of the demolition site. We will continue to develop the outworking of our aim of providing “Radical Hospitality” and our response to the Diocesan 5-year plan in the coming year. This will be alongside our regular preaching/teaching programme. All this will be given fresh energy by the appointment of Reverend David Harrigan who will take up the incumbency from the end of April 2022.

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Financial Review

Incoming and outgoing resources

This is dealt with in a separate document titled Financial Report and Accounts.

Sharing the ministry costs of the Diocese of Chichester

The largest expenditure of the PCC was the sum paid to the diocese for our share of all churches’ Parish Ministry Costs and church insurance incurred by the diocese. This amount covers the housing, stipend and pension costs of the clergy, the church insurance and, also a standard sum for diocesan central costs, clergy training and a contribution to national church funds. Unfortunately, due to falling income we have not this year, for the first time, been able to contribute our full parish share to the Diocese despite the ongoing sacrificial giving by the members of the congregation.

Staff costs

During the year a part time centre manager, Ruth Figgest, has been employed for 12 hours a week providing invaluable assistance in helping to restore the activity levels of the centre.

Trustee payments and expenses

During the interregnum the PCC has paid the utility bills and other expenses related to the vicarage as well as Vicarage but in the absence of an incumbent has had no support costs to pay. The costs involved in advertising and interviewing the candidates for the parish vacancy during the year including covering the candidate’s expenses have been paid by the PCC.

Office costs and repairs to the fabric of the church building

Details can be found in the accounts, although it should, again, be noted that the work of the Working Party has significantly reduced the costs that otherwise the parish would have to bear.

Why we hold some money in reserve

It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) as contingency against unforeseen situations.

Structure, governance, and management of the charity

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation rules. In 2021 the meeting was held on 16[th] May.

4

Ex Officio members

Title Name
Incumbent Vacant
Warden 1 Peter Adams
Warden 2 Simon Eyre
Reader 1 Sarah Doble
Reader 2 Vacant

Elected Members

Title Name Service Ends
DeanerySynod Representative 1 Christian Nilson April 2023
DeanerySynod Representative 2 Sarah Doble April 2023
DeanerySynod Representative 3 Vacant April 2023
PCC Representative 4 Ann Harris April 2023
PCC Representative 5 Bill Fennell April 2022
PCC Representative 6 Colin Allcorn April 2022
PCC Representative 7 Elisabeth Prime April 2023
PCC Representative 8 Lee Cheetham April 2022
PCC Representative 9 Susan Santos April 2024
PCC Representative 10 Christine Swanborough-Nilson April 2024
PCC Representative 11 Vacant
PCC Representative 12 Vacant

Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

Author: Simon Eyre, Peter Adams

5

Statement of Financial Activities

for the year ended 31 December 2021

Statement of Financial Activities
for theyear ended 31 December 2021
Unrestricted
Funds		 Designated
Funds		 Restricted
Fund/s		 Endowed
Fund/s		 Total Funds
2021		 Total Funds
2020		 Notes
£ £ £ £ £
Income and endowments from:
Donations and legacies 64,604 104 - - 64,708 84,707
Charitable activities 435 - - - 435 396
Other trading activities 28,677 - - - 28,677 25,739
Other receipts 434 - - - 434 8,297
Total income 94,149 104 - - 94,254 119,139 2
Expenditure on: -
Raising funds 240 - - - 240 1,996
Charitable activities 80,561 7,501 1,992 - 90,054 123,583
Other trading activities 1,910 - 149 - 2,059 3,964
Total expenditure 82,711 7,501 2,141 - 92,353 129,543 3
Net gains (or losses) on investments 404 404 297
Net income or (net expenditure) 11,439 (7,397) (2,141) 404 2,305 (10,107)
Transfers between funds (4,513) 410 4,103 - - -
6,926 (6,987) 1,962 404 2,305 (10,107)
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets - - - - -
Other gains/(losses) - - - - - -
Net movement in funds 6,926 (6,987) 1,962 404 2,305 (10,107)
Reconciliation of funds:
Total funds brought forward 16,245 32,693 25,229 4,849 79,014 89,121
Total funds carried forward 23,169 25,708 27,190 5,253 81,320 79,014

6

Balance Sheet (also known as Statement of Financial Position) at 31 December 2021

at 31 December 2021
Total Funds
2021		 Total Funds
2020		 Notes
£ £
Tangible assets 8,456 8,369 7
Endowed investments 5,253 4,849 7
Total fixed assets 13,709 13,218
Debtors 10,313 5,046 9
Cash at bank and in hand 64,269 65,931 13
Total current assets 74,582 70,976
Creditors: Amounts falling due within one year (6,971) (5,180) 10
Net current assets or (liabilities) 67,611 65,796
Total assets less current liabilities 81,320 79,014
Creditors: Amounts falling due after more than one year - - 11
Total net assets or (liabilities) 81,320 79,014
The funds of the charity:
Endowment funds 5,253 4,849 12
Designated income funds 25,708 32,694 12
Restricted income funds 27,190 25,229 12
Total unrestricted funds 23,169 16,243 12
Total charity funds 81,320 79,014

This Annual Financial Report, for the year ended 31st December 2021 including the notes following, was Approved by the PCC and signed on its behalf by

P Adams - Churchwarden

Date

7

Notes to the financial report for the year ended 31 December 2021

1 Accounting policies

a Accounting convention

The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current (2015) Statement Of Recommended Practice, Accounting and Reporting by Charities SORP (FRS 102).

The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.

b Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

Endowment funds - funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment

c Income and endowments

All income and endowments are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.

Gift aid recovered is recognised when the income to which it is attached is recognised.

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.

Charitable activities

Sales of magazines and study notes are recognised when received.

Rents from property are recognised in accordance with the rental agreements, when receipt is probable.

Other trading activities

Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b - in the case of room hire charges, when the hire has taken place and receipt is probable or c - in the case of concerts: for the year in question, irrespective of date of receipt. Advance receipts for both concerts and room hire are included in creditors until the concerts or hiring has taken place.

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

8

Notes to the financial report (continued)

All other income

All other income is recognised in accordance with the above overall policy.

Gains and losses on investments

Realised gains are recognised when the investments are sold

Unrealised gains and losses are accounted for on revaluation at 31 December.

d Expenditure

Expenditure is accounted for on an accruals basis and accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

Church Activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

e Fixed Assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 1 January 2003, there is insufficient cost information available and therefore the cost of such assets is not stated in the financial statements.

All expenditure on consecrated or beneficed buildings and individual items costing under £1,000 are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:

 Fixtures and fittings 25%

 Audio visual equipment 25%

 Office equipment 25%

No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.

Investments

Investments are stated at market value at the balance sheet date.

f Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank

9

Notes to the financial report (continued)

Unres tricted
Funds		 Designated
Funds		 Designated
Funds		 Re stricted
Fund/s		 E ndowed
Fund/s		 Total Funds
2021		 Total Funds
2020		 Notes
£ £ £ £ £
2 Analysis of income and endowments:
Planned giving (excl. tax refunds) 49,241 40 49,281 52,793
Collections at all services 1,641 1,641 1,549
Sundry donations and appeals 3,273 189 3,462 13,632
Gift Aid recoverable 10,409 (213) 10,197 14,057
Other funds generated 40 88 128 676
Legacies - 2,000
Grants - -
Donations and legacies £64,604 £104 - - £64,708 £84,707
Fees for weddings & funerals 435 435 346
Church hall lettings - 50
Charitable activities £435 - - - £435 £396
Sales of the parish magazine - 63
Church centre hiring fees 28,671 28,671 25,676
Rummage sales etc 6 6 -
Other trading activities £28,677 - - £28,677 £25,739
Other receipts
Job retention scheme 8,215
Insurance claim £419 419 -
Other receipts - Bank interest 15 15 82
£434 - - - £434 £8,297
Total received on all funds £94,149 £104 - - £94,254 £119,139

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Notes to the financial report (continued)

Unrestricted
Funds		 Designated
Funds		 Re stricted
Fund/s		 E ndowed
Fund/s		 Total Funds
2021		 Total Funds
2020		 Notes
£ £ £ £ £
3
Analysis of expenditure on:
Costs of stewardship campaign 95
145		 95 41
Costs of fetes & other events 145 1,955
Raising funds £240 - - - £240 £1,996
Missionary and charitable giving 64 - 64 5,000 4
Ministry:
diocesan parish contribution 52,637 - 52,637 74,251
other clergy costs 2,156 161 - 2,317 4,343
Staff 7,768 - 7,768 17,252 5
Upkeep of services - - 239
Church running and maintenance 15,934 7,340 90 - 23,364 19,314
Children and youth mission - - -
Lunch club expenses - - -
Hall running - - -
Depreciation 566 1,838 - 2,404 2,790
Governance 1,500 - 1,500 395 6
Charitable activities £80,561 £7,501 £1,992 - £90,054 £123,583
Staff - 1,250 5
Church running and maintenance - -
Hall running - -
Other
Comms Internet		 1,300 149 1,450 2,260
Waste Disposal 610 610 404
Publicity - 51
Other trading activities £1,910 - £149 - £2,059 £3,964
Total expended on all funds £82,711 £7,501 £2,141 - £92,353 £129,543

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Notes to the financial report (continued)

Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
2021		 Total Funds
2020
£ £ £ £ £
4 Missionary and charitable giving:
Overseas:
Esuubi - Hope of a future for Ugandan orphans - 1,000
Mission Aviation Fellowship - 1,000
Home:
Messy Church 64 64 -
Church Mission Society - UK Personnel - 1,000
Family Support work - 1,000
Through Faith Mission - -
Mothers Union - -
Salvation Army-Social & rescue work in Eastbourne - 1,000
- £64 - £64 £5,000
Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
2021		 Total Funds
2020
£ £ £ £ £
5 Staff costs
a Remuneration
Wages and salaries 7,768 7,768 13,068
Pension contribution - - 197
Social Security costs - - - -
£7,768 - - £7,768 £13,265

The PCC pays for a part-time Church Manager who manages the room hire and also provides help and assistance in many other aspects of the church activity.

There were no disclosable transactions in respect of PCC members, nor persons closely connected to them, nor other related parties.

Unrestricted
Funds		 Restricted
Fund/s		 Endowed
Fund/s		 Total Funds
Total Funds
2021
2020
£ £ £ £
£
6 Governance
Independent examination 1,500 1,500 395
£1,500 - - £1,500 £395

12

Notes to the financial report (continued)

Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Fund/s		 Restricted
Fund/s		 Endowed
Fund/s		 Endowed
Fund/s		 Total Funds
2021
£ £ £ £
7 Fixed Assets
a Investments
Market value 1 January 2021 4,849 4,849
Net gains and revaluation 404 404
Market value 31 December 2021 - - 5,253 £5,253
Unrestricted
Restricted
Total fixed
assets
£
£
£
b Tangible fixed assets
Cost or valuation
At 1 January 2021
33,398
36,801
70,200
Additions
2,491
-
2,491
Disposals
-
-
-
At 31 December 2021
35,889
36,801
72,691
Charge for impairment
At 1 January 2021
(32,380)
(29,451)
(61,831)
Additions
-
Disposals
-
Depreciation
(566)
(1,838)
(2,404)
At 31 December 2021
(32,946)
(31,288)
(64,235)
Net book amounts
At 31 December 2021
2,943
5,513
£8,456
At 31 December 2020
1,018
7,351
£8,369
Clarke Graveyard Trust Fund is invested in 496 Central Board of Finance Fixed Interest Security (Income) Shares -
value 31.12.21 £785.42. Watson Graveyard Trust Fund is invested in 124 Central Board of Finance Investment Fund
(Income) Shares - value 31.12.21 £2,903.84. Watson Trust fund is invested in a Deposit account-value at 31.12.21
£1,563.98.
Fixtures, fittings & equip't
Unrestricted
Restricted
Fixtures, fittings & equip't		 Total fixed
assets
£ £ £
b Tangible fixed assets
Cost or valuation
At 1 January 2021 33,398 36,801 70,200
Additions 2,491 - 2,491
Disposals - - -
At 31 December 2021 35,889 36,801 72,691
Charge for impairment
At 1 January 2021 (32,380) (29,451) (61,831)
Additions -
Disposals -
Depreciation (566) (1,838) (2,404)
At 31 December 2021 (32,946) (31,288) (64,235)
Net book amounts
At 31 December 2021 2,943 5,513 £8,456
At 31 December 2020 1,018 7,351 £8,369

13

Notes to the financial report (continued)

Notes to the financial report (continued)
Unrestricted
Funds		 Designated
Funds		 Restricted
Fund/s		 Endowed
Fund/s		 Total Funds
2021		 Total Funds
2020		 Notes
£ £ £ £ £ £
8 Analysis of net assets by fund
Fixed assets for church use 2,943 5,513 - 8,456 8,369
Investment fixed assets - - 5,253 5,253 4,849
Current assets 24,610 28,154 21,818 - 74,582 70,976
Current liabilities (4,385) (2,446) (140) - (6,971) (5,180)
Long term liabilities
£23,169 £25,708 £27,190 £5,253 £81,320 £79,014
9 Debtors
Income tax recoverable 2,194 - - 2,194 4,466
Prepayments 1,612 - 1,612 -
Accrued income 6,507 - - 6,507 581
£10,313 - - - £10,313 £5,047
10 Creditors: amounts falling due within one year
Accruals for utilities and other costs 2,495 - - - 2,495 1,673
Other creditors 1,890 2,446 140 - 4,476 3,507
£4,385 £2,446 £140 - £6,971 £5,180
-
11 Creditors: amounts falling due after more than one year
- -
- - - - -

14

Notes to the financial report (continued)

Balances
b/fwd
1 Jan 2021		 Income Expenditure Transfers Transfers,
other gains
and losses		 Balances
c/fwd
31 Dec 2021
£ £ £ £ £
12 Statement of funds
Endowed Funds
Eliza Watson 1,467 97 1,564
Clarke Graveyard 841 (56) 785
Watson Graveyard 2,540 363 2,904
4,849 - - 404 5,253
Designated Funds
Legacy AH 27,692 (7,375) 410 20,728
Club 1 447 447
School lunches 2,587 (213) (35) 2,340
Vicar's Discretionary 404 404
Flowers - 75 (65) 10
Window fund designated 1,086 1,086
Totz Equipment designated 512 242 (62) 693
Holding for Loan repayments (35) 35 -
32,694 104 (7,501) 410 - 25,707
Restricted Funds
Chalk Cliff Trust 2,954 2,954
Music 223 223
Upstairs kitchen and toilet 629 629
eBay 6,125 6,125
Garden fund 565 (214) 351
Arts fund 10,942 10,942
Children fund 158 158
Stage Lights 0 0
Charity Contact Centre 18 18
Totz Equipment 367 (90) 277
Capital equipment - depreciated assets 3,248 (1,838) 4,103 5,513
25,229 - (2,141) 4,103 - 27,190
Unrestricted Funds
General fund 16,243 94,149 (82,711) (4,513) 23,169
16,243 94,149 (82,711) (4,513) - 23,169
Total funds £79,014 £94,254 £(92,353) - £404 £81,319

Endowment Funds. The income from the Clarke Graveyard and Watson Graveyard Trusts is to be used for the upkeep of the graves.

13 Analysis of cash and cash equivalents

Total F unds
2021		 Total Funds
2020		 Notes
£ £
Cash in hand -
Bank current accounts 6 4,269 65,931
Total cash and cash equivalents £6 4,269 £65,931

15

PAROCHIAL CHURCH COUNCIL OF ST ELISABETH'S, EASTBOURNE

Independent Examiners Report

This report on the accounts of the PCC for the year ended 31 December 2021, which are set out on pages 6 to 15, is in respect of an examination carried out under Regulation 3(c) of the Church Accounting Regulations 2006 ('the regulations') and section 145 of the Charities Act 2011 (the 2011 Act).

Respective Responsibilities of The PCC and The Examiner

As the members of the PCC you are responsible for the preparation of the financial statements; you consider that an audit is not required for this year under section 144(2) of the 2011 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 our attention.

Basis of This 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 the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as the PCC 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 our examination no matter has come to our attention:

LMDB Accountants Railview Lofts 19c Commercial Road Eastbourne East Sussex BN21 3XE

Dated:

16