Parochial Church Council of Unlted Parish of St Andrew's . Chinnor. St Mary's - Sydonham. St Peter & St Paul - Aston Rowant and Natlvlty of the Blessed Virgin Mary - Crowell Annual Report and Flnancial Statements for year ended 31 December 2022
Parochial Church Council of United Patlsh of Sl Andrew's - Chlnnor, St Mary's - Sydenham, St Peter & Sl Paul - Aston Rowant and Natjvlty of the Blessed Wirgln Mary - Crowell 31 December 2022 Contents Page Le831 and Administration Annual Report of the Parochial Church Council Independent Examinerfs Report Statement of Financial A¢tivltles Balance Sheet Statement of Gish Flows Notes formln8 part of the financlal statements 10-17
Parochlal Church Councll of Unlted Parlsh of St Andrew's- Chlnnor, St Mary's - Sydenham. St Peter & St Paul - Aston Rowant and Nallvlty of the Blessed Wirgin Mary - Crowell 31 December 2022 Legal and Administratlon Parochial Church Councll The Trustees, members of the PCC who hava served at any time from 1 January 2022 until the date this report was approved, are.. Rector: Rev'd Dr. Jacky Barr Rgtlred Clergy Rev'd Joan D8Val. Rev'd Dr. Brian Griffiths and Rev'd Des Fcrf)le Llconcod Lay Mlni$tOT Margaret Poote Parlsh Safoguardlng Offlcer: Jane Tucker Chur¢hwardons: Chinnor.. Pat Ha00d. Robert Pegg Sydenham.. Fiona Kemiack, Roy Harrison Aston Rowant.. Richard Boarder, Jenny Flynn. JeAemy Wilcock Crow811.' Maggs Warman, Andy Waman Represèntatlvos on D•anory Synod: Lauretta Mi114gan, Andrea Oughton, Margaret Poole Electod Mombèr8: Sue Ashdown. David Deval, Grace Gibbs, Jackie Grtffiths, Gilly Harrison, Mark Humphrey. Tricia Prescott, Adelé Stanclrffe. Sue Wright Co•OPted Members: Mark Prescott- PCC Secreiary, Michael De Val - Treasur6r Addrn88: St Andrews Church Church Road Chlnnor. Oxon OX39 4PG Bankers: CAF Bank Ltd 25 Kings Hill Avenue lQngs Hill. West M811ing, Kent ME19 4JQ Lloyds Bank plc 13 Cornmark8t, Thame OX9 2BN Investment Managers: CCLA Investment Manag8m8nt Limited The CBF Church of England Funds 80 Cheapside. London EC3V 6DZ Indepondent Examiner Sally Russ-silsby FCCA. BA (Honsl Charity registration numbor. 1142316
Parochial Church Council of United Parish of St Andrew's- Chlnnor, St Mary's- Sydenham. Sl Petsr & St Paul - Aston Rowant and Natlvlty of the Blessed Vlryln Mary - Crowèll 31 December 2022 Annual Report of the Parochial Church Council (PCC) The m6mbers of the PCC submit their annual pOrt and financial statements for year ended 31 December 2022. The PCC has adopted the provisions of the Charities Statement of Recommended Practice ISORPI {FRS 102) issued by the Charity Commission in preparing the annual rewrt and financial statements of the Parish and comply wth the Church Accounting Regulations 2006 and the Charities Act 2011. More d8tailed inforniation about all aspects of the lrfe of the Parish is induded in the R8Ctor's Report for the Annual Parochial Church Meeting (APCM). Background The PCC registered with the Charity Cofflmis&on on 8 June 2011 under the name The Parochial Churth Council of the Ecclesiastical Parish of St AndreV Chinnor. The PCC has the responsibilty of Cowoperating with the Reclor in promoting in the ecclesiastlcal Parish, the vthole mlssion of the Church, pastoral, evangelistic, social, and ecumenical. It also has maintenancè responsibilities for the churches of St Andrew's- Chinnor, St Mary's- Sydenham, St Peter & St Paul - Aston Rowant and Nativity of the Blessed Virgin Mary- Crowèll. Mèmborshlp of the PCC Members of the PCC are 81ther ex-offi¢x or elected by the Annual Parochial Church Meeting in accordance wf(h the Church Representation Rules. Structure The PCC operaies Ihrough committees. whlch meet between th8 full meetings of the PCC as necessary. Parl8hlon8rs There aré 124 parishioners on the Church Electoral Roll. Rovlow ol the year The full PCC mèt six times during the year. wth an average attendance of 85 %. In between meetlngs of the full PCC. meetings wer8 held at eath of the four churches to discuss local matters.
Parochial Church Council of United Parfsh of St Andrew's- Chlnnor. St Mary's- Sydenham, St Peter & St Paul - Aston Rowant and Natlvlty of the Blessed Virgin Mary - Crowell 31 Docember 2022 Financo revlew of the year Financial slatements are shown on pages 710 9 and indude Statement of Financial Activities (SOFA) for year ended 31 December 2022, Balance Sh881 of 31 December 2022 and Statèment of Cash Flows for year ended 31 December 2022. Accompanying notes aro shown on pages 10 to17. ststement of Financial Acbvities (SOFA) on page 7 shows InGome 8nd Expenditure for 2022 separated between Unreslricled Funds, Restricted Funds a1 Endowment Funds. The compositK)ns of the Funds and individual lines of income and eXFendilure ar8 commented on below. Unrestricted Funds consists of General Fund and Designated Fixed Tangible Assets Fund. Total income for 2022 was £138.493 compared to £102.675 in 2021. The £35.818 increase in income mainly reflected the legacy of £32,694 given to the parish under the will of the laie Una Davis. PCC is grateful the congregations increa88d th8 level of income from stewardship giving and L¥Jllections in 2022 to £78,008 compared to £77.023 In 2021. In addition, there was helpful in(xease in Income from Rents, Church Fe8s and Investment income to £19,142 compared to £18.207 in 2021. Unreslricted Funds ar8 responsible for paylng most of the different types of expenditure shown in SOFA. Total expendllure for 2022 was £127.015 compared to £118.310 for 2021. The main reasons for the £8,705 Increase in gxpendrtur8 were £1,328 incr8as8 for Upkeep of SeNicA8S. £1.643 increase for Administratlon. £3,736 incrèase for Building mainlanance and £2.412 increase for Energy. Energy benered from Diocesan energy grant £3,128 paid to the parish in December 2022. Depreciation charge £7,843 for 2022 compared to £7,152 for 2021 was higher as £6,908 ca'tal plant and equipment was purchased during the year. Unreslricled Funds pays th8 Parish Share. Deanery requested £67,980 Parish Share to be paid for 2022. That amount was fully paid, as the legacy of £32.694 enabled Ih818vel of General Fund to b8 incr8as8d from £24,726 at the end of 2021 to £37,139 at the end of 2022. The amount of Pansh Share to be pald in future years will r8fle¢t the amount of G8neral Fund that needs to be mainlainèd. as menb'oned below. General Fund r8presents Parish's working capital to fund perh)d fluctuations be88n normal op8raling incom8 and costs. Two months of operating costs is widely (x)nsidered the level of working capital a Parish normally requlres. Two months operating costs is equivalent to approximately £20,000. Given the General Fund on 31 December 2022 Is only £37,139, PCC considers futu years should limit future net deficits for Unrestrlcted Funds to accumulate to no more than £17.139. Unrestricted Funds Nel surplus £11,478 for 2022 resulted in £12.413 increase in the Gen8ral Fund from £24,726 at the end of 2021 to £37.139 at the end of 2022 and a £935 decrease in the Designa18d Fixed Tangible Assets Fund from £135,819 at the 8nd of 2021 to £134.884 at the eThJ of 2022. Fundraising activities and actions to raise incomes for Unrestricted and Restricted Funds continued throughoul 2022. Friends of St Andrew's Church, Chinnor has been established wilh people from the Ioc81 community joining as members. PCC held appeat days to raise funds for helping relief to major disasters abroad. Restrided Funds income arKJ expenditure shovm in Statement of Financial Activities refiects the varied activities for twenty-four restricted funds that are detsiled in Note 18 on page 16. Total income for 2022 was £69,262, which mainly reflected generous grants and donations amounting lo £8,000 for Children and Youth Worker Fund, £7.206 for Aston Rowant Fabric Fund and £19.628 for Chinnor Faknc Fund. In addilion. a legacy from the late Marie Elizabeth Amy Powell was left lo St Mary's, Sydenham as £6,792 for General Fund and a legacy from late John Payne to Natiwty of Blessed Virgin Mary. Crowell as £4,699 for G8r19ral Fund. PCC is grateful for Ihe quick response from congregations in giving donations and associated gift aid income tax recoverable amounting to £308 to Ihe Parish magane Supprxt Fund.
Parochlal Church Council of United Parish of Sl Andrew's- Chinnor, St Mary's - Sydenham, St Peter & St Paul - Aston Rowant and Natlvlty of the Blessed Vlrgln Mary - Crowell 31 December 2022 Chinnor Church Hall is a restricted fund and in 2022 income £5.971 was exceeded by £9.374 expenditur8 due to high maintenanc8 and repair costs. Restricted Funds total expenditure for 2022 was £67,708. whbch mainly reflected hMJh expendlture for repairing the external fabric of Sl Pet8r & St Paul, Aston Rowant and of Sl Andrews, Chinnor. Permanent Endowment Funds are the Benton arKI Elsie Pullen Bequests. The Funds are represented by unrts in the Church of England Investment Fund and the investment net losses £12,160 shown in SOFA for 2022 reflects the annual nel unaliSed investment losses of £11.923 and £237, respectively. Closing inveslment values at 31 December 2022 amounted to £92,195. The investments provide r8gular income as dividends during the year. For 2022 the investment incK)me vtss £2.742, thereby adding £2,688 to Chinnor Fabric Fund and £54 to Sydenham Churchyard Fund. The Statsmenl of Cash Flows for the year ended 31 December 2022 on page 9 shows an ovèrall decrease of £1,609 cash in the year reflecting the nel cash inflow from all operatin9 activilies for unrestricted and stricted funds of £1,856 plus £3.443 investment income less £6,908 expendllure for capitsl plant and equlpment. The total amount of cash funds held In hand. bank deposits and current accounts at 31 December 2022 was £167,475 compare(I to £169.084 al 31 December 2021. The PCC considers that It can continue as a going concern from a financial perspective to enabl8 the United Parish to continue in Ihe longer temi with its full range of services for the local communities. Indendent Examlner Appointment of an indndent examiner to the PCC will be considered by the Annual Parochi81 Church Meeting. Statsmont of Trusteos. Rosponslbllltles for the yoar endod 31 Dmber 2022 Charity law requlres the Truste8s l.e. members of th8 PCC. to prepare accounts for each financial y8af whlch give a true and fair view of the State of affairs of the PCC and of the surplus or deficit of the PCC for that Period. In preparing those accounts, the Trustees are required to.. 8elect sultablè accountlng WIcS and apFAy them conslstenlly. make judgements and estimates that are reasonable and prudent: state whether applicable accounting standards and slatements of recommended practlce have teen followed, subject to any departures dis¢losgJ and explained in the finanoal statements.. and prepare the accounts on the going-concem basis unless it is inappropriate to presume Ihat the Trust will continue in operational existence. The Truste8S 8re responsible for keeping proper accountlng records vthich disclose wtth reasonable accuracy al any tlme the financial F()Sition of the PCC and to enable them to ensure that the Accounts comply with the Charities Act 2011 (the 2011 Act). They are also responsible for safeguarding the assets of th8 PCC and hence for L9king reasonable stsps for the prevention and detection of fraud and other irregularities. This report was approved by the PCC on 7 Marth 2023 arKI gned on its behalf by Rev'd Dr. Jacky Barr Chairman
Parochial Church Council of Unlled Partsh of St Andrew's- Chlnnor, St Mary's- Sydenham, St Petar & St Paul - Aston Rowant and Nallvlty of the Blessed Virgin Mary - Crowell 31 December 2022 I report on Ihe accounts of the Paroohial Church Council for the year ended 31 December 2022. Respactive responsibilltles of the PCC and examiner The members of the Parochial Church Ccwncil are responsible for the preparation of acLounls for each financial year which gives a true and fair view of the slate of affairs of the Parochial Church Council and of the surplus or deficit of the Parochial Churth Council for that period. In preparing those accounts, the members of the Parochial Church Counal are required to: select suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and prudent" stste whether applicable accounting standards arml statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements,. and prepare the accounts on the going-concern basis unless it is inappropriate to presume that the Parochial Church Council wll continue in operational existence. The members of the Parochial Church Council are responsible for keeping proper accounting records whlch dls¢lose with reasonable accuracy at any time the financial position of the Parochial Church Council and to enable them to ensure Ihal the accounts comply wlth the Church Accounting Regulations 2006 and the Charlties Act 2011. They are also responsible for safeguarding the assets of the Parochial Church Council and hence for taking reasonable steps for thè preventKJn and detection of fraud and other irregularrties. The Parochial Church Council considers that an audit is not rèquired for this period under section 144(21 of the Charftiès A¢t 2011 (the 2011 Act) and that an indèpendent examlnation is needed. It Is the examinerfs responsibility to: examine the accounts in acrdanCe with the Church Accounting Regulations 2006 and (under section 145 of the 2011 Act),. follow the procedures laid down In the General Directions gNen by the Charity Commission8rs (under section 145(5)(bJ of the 2011 Act): and slate whether partKular matters have com8 to my attention. Bas1$ of Indopondent examlnerfs statement My 8xamination was carried out in accordance with the General Dirèctions given by the Charity Commission8rs and the Church GuKlance. 2006 edition. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented those records. It also Indudes consideratlon of any unusual Items or dlsclosures In the accounts 8nd seeking explanations from you as members of the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. 8nd consequently I do not express an audit opinion on the view giv8n by the accounts. Independent examln•fs sLement In connection with my examination, no matter has ¢ome to my attention". 1. whkh glves me reasonable cause to believe that in any material resp8Ct the requiremenis: to keep acLounting records in accxjrdance with the Church Accounting Regulations 2006 and section 130 of the 2011 Act., and to prepare accounts which accord with the accounting r8ccd$ and to comply with the accounting requir8ments of the 2011 Act have not been mel". or 2. to which, in y opinlon, attention should be drdwn in order to enable a proper understanding of th8 accou stobe Sall s-silsby Independent Examlner Date
Parochlal Church Councll of United Parish of St Andrew's - Chinnor, St Mary's - Sydenham, St Poter & St Paul - Aston Rowant and Natfvlty of the Blessed Vlrgln Mary . Crowell 31 December 2022 Statement of Financial Artivities ISOFA) for year ended 31 December 2022 Notes Unrestrlcted Funds Restrlrted Endowment Funds Funds Total Funds 2022 Total Funds 2021 Income Stewardship giving Collertions and other donations Fundraising & trading Specific donations Legacv Chlnnor Church Hall Rents Church Fees Investment income Investment net Ilossesl /gains Total Income 69,289 8,719 4,050 4.599 32,694 197 69.486 76.312 8,719 6.019 5,744 3.858 51,766 78,606 44,185 25,OC 5.971 3,647 6.160 6,200 12,281 11,967 3.H3 2,692 112.1601 112,1601 13,119 12,1601 195,595 227,420 1,694 47.167 11,491 5,971 6,160 12.281 701 2,742 13 138.493 69,262 Expendkure Parish Share for Dlocese Chinnor Church Hall The Ministry Annual Missions and charitsble donatlons Upkeep of Servlces Administration Buildlng runnin8 CQ5tS Churchyards & ear parks Mlscellaneous Depreciation 67.980 67,980 9,374 2,843 3.252 67,980 2,450 2.079 1,275 9,374 2.843 3,252 3,401 12,044 31,264 387 1,253 7,843 3,401 12,352 77,825 1,698 8,155 7,843 2,073 11,086 77,488 3,171 1,427 7.152 io 46,561 1311 6,g)2 li 12 Totsl ExpendltuTÈ 127,015 67,708 194,723 176,181 Net surplus l {deficltl 11,478 1.554 112,1601 872 51,239 Fund balances at l January 18 160,545 154,105 104,355 419,CQ5 367.766 Fund balances at 31 Dttember 18/19 172.023 155,659 92,195 419,877 419,W5 All above results are derlved from continuing artNStles. All gains and1055e5 recognised In the year a Included above. The atcompanying notes on pages 10 to 17 are an integral part of these financial ststements
Parochlal Church Councll of Unlted Parlsh of St Andrew's- Chlnnor, St Mary's - Sydenham, St Peter & St Paul - Aston Rowant and Nallvlty of the Blessed Virgin Mary - Crowell 31 December 2022 Balance Sheet 31 December 2022 2022 2021 Notes Fl¥ed assets Tangible assets Investments 12 13 134,884 92.195 135,819 104,355 227,079 240,174 cyent a$5ets Debtors Short temi dep051tS Cash at bank and in harKI Chlnnor Church Hall Cash at bank & in hand 14 15 16 30,884 54.493 104.465 8.517 IS,274 51,151 106,012 11,921 198,359 184,358 Creditors: amounts fallin8 due wlthln one year 17 15.5611 15,5271 Net current assets 192,798 178,831 Net assets 419,877 419,005 Funds Unrestrlcted General Designated Fixed Tangible A55ets 18119 18119 37.139 134,884 24,726 135,819 Total Unrestrlcted 172.023 160,545 Restrlrted 18119 155.659 154,105 Pemianent Endowment 18119 92,195 104,355 Totsl funds 419,877 419,005 The accompanying notes on pages 10 to 17 are an integral part of these financial ststements. The Annual Report and Financial Statements for the year ended 31 December 2022 were approved and authorised for issue by the Parochial Church Councll on 7 March 2023 and signed on their behalf by.. Michael De Val Treasurer
Parochial Church Council of United Parish of St Andrew's- Chinnor, St Mary's - Sydenham, St Petor & St Paul - Aston Rowant and Natlvlty of the Blessed VSrgln Mary - Crowell 31 t)ecember 2022 Statement of Cash Flows for year ended 31 December 2022 2022 2021 lal NEf CASH INFLOW ROM OPERATING AcnvmES {se* Ib)) Investment income Capital plant and equipment for churches IDECREASEI I INCREASE OF CASH IN THE YEAR 1,856 3,443 16,9081 11.6091 48,258 2.692 50,950 (bl R¢¢on¢lllatlon of net Income lor the year to net $h Inflow from oper¥tlng actlvltles 2022 2021 Net surplus Less.. Investment income Add.. Investment losses l Less.. Ilnvestment 8ains) Add.. Depreciation charges Ilncreasel / Decrease In Debtors Increase In Creditors 872 13,4431 12,160 7,843 115,6101 34 51,239 12.6921 113,1191 7,152 2,641 3,037 Net cash Inflow I Iwffiow) from operatln8 actlvftles 1,856 48,258 Ic) Re¢ondllatlon of Ideueasel / Increase of ¢a$h In the year to m(Nement In net Ush funds 2022 2021 (Decrease) I Increase of cash In the year (see lal} 11,6091 50,950 Net cash funds at l January 169,084 118.134 Net ush fvnds at 31 December 167,475 169,084
Parochial Church Councll of Unfted Parlsh of St Andrew's - Chinnor, St Mary's - Sydenham. St Peter & St Paul - Aston Rowant and Nativity of the Blessed Wirgin Mary - Crowell 31 December 2022 Accountlng Pollci•s 1.1 A¢¢ountlng convention The statem8nts have tseen produc8d under the historical cost convention exp1 for the valuation of investment assets, which are shown at market value. The finanual statsments have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP. Funds General funds represent the funds of the church that are not subject to any restrictions regarding their US8 and are available for application on the general purposes of th8 PCC. Designated funds comprlse of unrestrided funds that have bèen set aside by the Board of Trustees for particular purposes. The aim and use of each destgnated fund 18 set out in the notes to the flnandal statements. Restricted funds are fvnds which are to be used in accordance hth speafic restnctions Imposed by donor8 or which have been raised by ihe church for particular purposes. Permanant ondowmenls represent capital that must be kept permanentiy by the PCC, These include: Benton Bequest, a permanent endowmenl, which provides income to be used for the maintenance of St. AndW'S church and churchyard. and for any surplus income lo be applied at the discretion of the PCC., and the Elsi8 Pullen Bequest. a pennanent endowment. which provbdes income that has to b8 used solely for Iha maintenance of Sydenham churchyard. 1.3 Covèrag• The accounts indudè all transarthons, assets and liabilitses for whith the PCC Is responsible in law. They do include the Chinnor Church Hall but do not include the attounts of church groups that owe their main affiliation to another body. nor those that are informal gath8dngs of church memb8rs. 1.4 In¢om6 Voluntary Incomè and Capltal Sourcès Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenanl or gn? aid is recognised only vthen received. Income Tax recoverable on covenants or gfft aid donations is reccqnised when Ihe incoffle is recognised. Grants and legacies to th6 PCC are accounted for as soon as the PCC is notffied of ils I81 antrtlement and there is certainty of the amount due. Funds raised by fetes, garden parties or simdar events are accounted for gross. Sale of guide books and parish magazines from the churth bwkstall are accounted for gross. Other Ordinary Income Dividends and Interest are accounted for wIn receivab58. Tax recoverabl8 on such inrne is recognised in the same accounting year. io
Parochial Church Councll of United Parlsh of Sl Andrew's - Chlnnor. St Mary's - Sydenham. St Peter & Sl Paul - Aston Rowant and Natlvlty of the Blessed Vlrgin Mary - Crow011 31 December 2022 1.5 Expendlture All expenditure is accounted for on an aCcnlS basis and has been classified under headings that aggregate all costs related lo the category. 1.6 Inveslments Investments are stated at market value on the balance sheet date. The SOFA indudes the realisèd gains or losse5 that are recognised when investments are sold and the unrealBed gains or losses that are account8d for on revaluation of investments at 31st Decemb8r. 1.7 Grants Grants and donattons are accounted for when paid over. or when awarded. rf that award cr8at8s a bindlng obllgatkjn on the PCC. 1.8 Flxed Assots Consocrated Land and Bulldlngs and Moveablo Church Furnlshlng• Consecrated and beneficed prop8rty is exduded from th8 accounts by s.96 {2) (a) of the Charities Act 1993. No value is placed on moveable churth fumishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal. since the PCC consKlers this to be inalienable prop8rty. Ail expenditure incurred during the year on consecrated or ben8fic8 buildings and moveablè church furnishings, whether maintenancé or improvement, is wrrttèn off as expendbtur8 on the SOFA separat8ly dlsclosed. Unconsecrntod land and bulldlngs The insured value of the building's element of an unconsecrdted property is d8pr8cialed on a straighl-llne basis over 50 years. Capltal plant and equlpmont lor thè churches Capitsl plant and equipment for the churches depreciated on a straight-line basis over ten years. other Flxtures, Flttlngs and 0ffl¢o Equlpment Other ftures. fbttings office equipment used within the churd) premises is depreciated on a straight-line besis over four years. 1.9 Currnnt Assets Amounts owing lo the PCC al 31st December in respect of legacies, f88s, income tax recoverable. rents or other income are shown as debtors, less provisi¢)n for amounts that may prove uncollectable. Short-temi derM)sits indude cash held on deFX)S either Y#ith the CBF Church of England Fund or an approved bank. 1.10 Current Liabilltles Liabilities consFSt of misSn commitments and liabilities owed to any third paty. li
Parochlal Church Council of United Parfsh of St Andrew's - Chlnnor, St Mary's - Sydenham, St Peter & St Paul - Aston Rowant and Nalivity of the Blessed Wirgin Mary - Crowell 31 December 2022 2. Stewardshlp ¥18 Unrestrlcted Restrirted Endowment Total Funds Totsl Funds 2022 2021 Stewardship giving Income tax rècoverable 54,212 15,077 69.289 54,212 15,274 69,486 56,590 19,722 76,312 197 197 3. Fundralslng & Tradl Unrestrlcted Restrfrted Endowment Total Funds Totsl Funds 2022 2021 Social activities, Fetes & Markets Bookstall 4.010 1,694 5,704 40 5.744 3,848 io 3,858 4.050 1,694 4. Specltlc Donatlon$ Unre5tr1rted Restrlcted Endowment Total Funds Total Ftlnds 2022 20ZI St Andrevfs Glft Day Children's and Youth Worker Fund General Fund Chlnnor Organ Fund Chlnnor FabTiC Fund ChSnnor Dlscretionary Fund Chlnnor Choir Fund Chinnor Flower Fund Sydenham Fabrlc Fund Aston Rowant Fabric Fund Aston Rowant Village SChCl Fund Aston Rowant Churchyard Fund Crowell Fabric Fund Crowell General Fund Parlsh Magazine Support Fund Education, Youth & Child Fund Chinnor Churches Go Wild Fund Appeals Diocesan Energy Grant I,Lb)i 8,000 3.598 308 19,628 2,706 1,836 50 586 7,206 3CKJ 896 834 3.598 4,080 308 19,628 2,706 1,836 50 S86 7.206 24,404 1.179 821 44,628 896 896 710 50 579 425 301 552 119 1.551 3.128 301 552 119 1.551 3,128 4.599 47,167 51,766 78,606 5. Rents Unrtstrlrted Restrfrted Endowment T4>ts1 Funds Total Funds 2022 2021 Sydenham Sthool Room Sydenham School House Land at Aston Rowant and Crowell IL 6,035 25 6.160 loo 6,010 90 6,200 6,035 25 6,160 12
Parochial Church Councll of United Parish of Sl Andrew's- Chlnnor, St Mary's- Sydenham. St Peter & St Paul - Aston Rowant and Natlvlty of the Blessed Virgln Mary - Crowell 31 Dernber2O22 6. Investment income Unrestrlcted Restrlcted ErKlowment Total Funds Total Funds 2022 2021 Deposlt interest Benton bequest investment dlvidend Elsie Pullen bequest Investment dSvidend 701 701 2,688 40 2.688 54 52 701 2,742 3.443 2,692 7. The Mlnlstry Unrestrl¢ted Restrlcted Endowment Total Funds Tolal Funds 2022 2021 Rectorfs expenses Asslstant clergy expenses 1,961 882 2.843 1.961 882 2.843 1.319 760 2,079 8. Upkeep of ServSces Unrestrlrted Restrlrted Endowment Total Funds Funds 2022 2021 Altar requisites Service books & muslc Organ & piano tunlng Organlst fee5 759 762 1.210 670 3,401 759 762 1,210 670 3,401 395 638 680 360 2,073 9. Admlntstratlon Unrestrlcted Restrlrted Endowment Total Funds Tolal Funds 2022 2021 Admlnlstrator CopyinB & printin8 Security system Stationery and software Telephone and internet 6.482 2.676 6.482 2.984 4,244 4,339 264 1,532 707 11,086 308 2.047 839 12.044 2,047 839 12.352 308 13
Parochial Church Council of United Parish of St Andrews - Chinnor, St Mary's- Sydenham. Sl Peter & St Paul - Aston Rowant and Nativity of the Blessed Virgin Mary - Crowell 31 December 2022 10. Buildlng runnln8 Costs Unrestrlcted Restrlcted Endowment Total Funds 2022 Totsl Funds 2021 Building maintenance Energy & water Insurances Sydenham School House Chinnor Fabric Fund Sydenham Fabric Fund Aston Rowant Fabrlc Fund 5,655 12.795 11,124 1,690 5.655 15,923 11.124 1.690 25,047 3,419 10.383 11.323 2,920 25,417 2,802 21,224 77,488 3,128 25.1)47 18,386 46.561 18,386 77.825 31,264 11. Mlscellaneous Unrestrlrted Restrlrtod Endowment Total Funds Total Funds 2022 2021 Children's and Youth Worker RElnspired Fund Education Youth & Chlld Fund Copyright licenses & subscrlptlons Sundrles Bank charges 6.634 29 239 6,634 29 239 191 916 146 ,155 164 90 292 218 1,427 191 916 146 1.253 6,9)2 12. Flxed Tan8lble Assets School School Room House Sydenham Sydenham St. AndreWs 4rlcultural Capltal Church Hall land wlth plant and Aston R¢)want equlpment and Crowell Total GTh5 Valuatlon at ljanuary 2022 Additions at 31 Dernber 2022 90.562 51.390 90,0 2,2 25,132 259,284 6.908 6,908 32,040 266,192 90.562 51.390 90,OQW) 2,21]) Depre¢latlon at l January 2022 Charge for year t 31 Oecember 2022 45,275 1.811 47,086 25.695 1,028 26,723 44.997 7,498 123,465 3,204 7,843 10,702 131.308 46.797 Net Book Value5 at 31 December 2022 at 310ecember 2021 43,476 45,287 24.667 25,695 43.203 45,lJ)3 2,2 2.2 21,338 134,884 17,634 135,819 14
Parochlal chUh Council of United Parlsh of St Andrew's - Chinnor. St Mary's- Sydenham, St Peter & St Paul - Aston Rowant and Nativity of the Blessed Wirgin Mary - Crowell 31 December 2022 (12. Flxed Talble Assets contlnued) The gross valuations of the buildings are based upon values for insurdnce purposes. as they are consldered to be a fair estimate of the current value of the properties. DepreciatM)n is charged at 2% per year on the buildin8s and IO% per year on the capital plant and equipment installed in the churches. The agricultural land has been valued on the basis Of 3 7% income yield and has not been depreciated. 13. Investments 8alan¢• at l January 2022 Unreallsed losses on revaluatlon Balance at 31 Deomber 2022 8enton Bequest Elsie Pullen Bequest 102.317 2,038 104,355 111,9231 12371 112,1601 90,394 1,801 92,195 The investments consisted of unlts of the Central Board of Finance Church of England Investment Fund- Income shares that are held by the Dlocesan Trustees (Oxford) mited on behalf of the PCC. 14. Debtors Unrestrfrted Rertrfrted Endowment Total 2022 Totsl 2021 Legacy recelvable Income tax recoverable PAYE due from HMRC VAT recoverable Insurances pre-paid Accounts receivable 12,694 15,304 452 12.694 15,304 452 8,302 854 4,593 705 820 15.274 773 1,661 30,884 773 1,661 30,884 15. Short T¢mi Deposlts Unrestrlrted Restrfded Endowment Total 2022 Totsl 2021 CAF Dewsit CCLA CBF Church of England Vlrgln Money Deposlt 10,250 44,242 10,250 44,242 10,158 40,992 54,493 54,493 51,151 l& Cash at Bank and In Hand Total 2022 Total 2021 CAF Current Account Lloyds Current Account Cash in Hand 68,583 33,241 2,641 104,465 68.583 33,241 2,641 104,465 71,443 34,262 307 106,012 15
Parochlal Church Council of Unlted Parfsh of St Andre$ - Chlnnor. St Mary's . Sydenham, St Pèter & St Paul - Aslon Rowant and Nativlty of the Blessed Wiryin Mary - Crowell 31 December 2022 17. Credltors: Amounts lalllng due withln one year Unrestrlcted Restrirted Endowment Total 2Q22 Total 2021 Accounts payable Deanery Sundry credltors 4,019 4,019 2,875 1.176 1,476 5,527 1,542 5,561 1,542 5,561 18. Mavement on Funds Bal•nc• Incom¢ E¥pendltur• Net surplus I Idefkltl Capltal ExndItre lance 31 cember 2022 Janu•ry 202Z Unrestrfrted Funds: General Designated Flxed Tan8lble A55ets Sub Total 24.726 135.819 160.545 138,493 1119.1721 17.843 1127.0151 19,321 7,8431 11,478 16,9081 6,908 37,139 134,884 172,023 138,493 Restrkted Funds: Aston Rowant Churchyard Aston Rowant Fabric Aston Rowant Village School Aston Rowant General Chinnor Church Hall Chinnor Olstretlonary Chlnnor Churches Go Wlld Chlnnor Fabrlc Chlnnor Flower Chlnnor Cholr Chinnor Organ fiestoratlon Crowell Fundraising Crowell Fabrlc Crowell General Sydenham Churchyard Sydenham FabTIc Sydenham Fabric & Churchyard Sydenham General Dlocesan Energy Grant Appeals Educatlon, Youth & Child Children and Youth Worker REinspired Parlsh Magazlne >Jpport Sub Totsl 6.013 38,109 896 7,206 300 11,2561 I.386) 13601 111,1801 3CQ 5,653 26,929 300 6.362 8,518 6,042 B60 31,613 3,032 1,911 6.362 11,921 4,937 741 32.650 2.982 75 6,572 164 2,982 139 749 13,333 io.(¥)o 5.971 19,3741 11,7011 13.4031 1.105 119 11,0371 119 24.010 125,0471 1.836 1,836 308 164 7,681 139 4.699 4,699 Issi 676 676 14,009 10,000 21,792 6,792 3.128 1.551 552 6.792 13.1281 11,5511 12391 16.6341 1291 13081 167.7081 313 1.366 1291 336 1,366 1,324 1.353 154,105 69.262 1,554 155,659 UnrealLsed Losses Perrnanent EThdowm•nts: Benton Bequest Elsie Pullen Bequest Sub Total 102317 2.038 104.355 111.9231 12371 112,1601 90,394 1,801 92.195 Total FuTrd5 419,(X)5 207,755 1194.7231 13,032 112,1601 419.877 16
Parochlal Church Councll of Uniled Parish of St Andrew's. Chinnor. St Mary's - Sydenham, St Peter & St Paul . Aston Rowant and Natlvlty of the Blossed Virgln Mary - Crowell 31 December 2022 19. Analysls of Funds as represented by Net Assets Unrestrfcted Deslgnated Restrlrted General Fund Funds Funds Permanent Endowments Totsl 2022 Total Z021 Fixed tangible assets Investments Net current assets 134,884 134,884 135,819 92,195 104,355 192,798 178,831 92,195 37,139 155,659 37.139 134,884 155,659 92.195 419,877 419,005 17