CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH CONSOLIDATION SCHEDULE
| CHRIST CHURCH 2018 Income/Expenditure Donations Other Income Grants Ministry Church Support Balance Sheet Asset Liability Reserves |
Standing Order Envelopes Other Gift Aid Tax Recovered Open Plate Transfers from other PCC Funds Legacies Grant from Diocese Fees Hire Sales Interest |
2022 | Unrestricted 146,335 2(a) line 2,092 2(a) line 32,349 2(a) line 40,098 2(a) line 2,198 2(a) line - SOFA 40 2(b) line 41,600 2(b) line 434 2(c) line 1,690 2(c) line - 2(b) line - 2(d 266,836 4,174 3(a) line 16,570 3(a) line - 3(a) line 12,887 SOFA 733 3(b) line 1,403 3(b) line 81,900 3(b) line 2,989 3(b) line 2,195 3(c) line 3,176 3(b) line 200 3(b) line 3,753 3(b) line - 3(b) line - 3(d) line 24,923 3(b) line 7,971 3(b) line 2,518 3(b) line 3,668 3(b) line 7,748 3(d) line 67,544 3(d) line 244,352 22,484 67,990 B/S -9,347 B/S -516 B/S 3,3096 07 -7,8567 53,580 53,580 53,580 31,096SOFA b/f 0 0 3(d) line 31,096 22,484 53,580 - 503,780 503,780 - |
Restricted 1 11,091 2(a) line 1 1 1 150 2(a) line 5 2 2,810 2(a) line 2 41 2(a) line 4 12,887 SOFA 2 1,670 2(b) line 2 1 300 2(b) line 1 2 1 1 - 2(b) line 1 ) - 2(d) 28,909 436,101 76,093 512,194 2 897 3(a) line 2 436,101 76,094 512,195 1 4,000 3(a) line 1 0 -1 -1 1 - 3(a) line 1 - SOFA 2 2 1 7 - 3(b) line 7 1 - 3(c) line 1 7 6 6 - 3(b) line 6 7 3 4 - 3(b) line 4 5 54,975 3(b) line 5 6 770 3(b) line 6 5 1 142 3(d) line 1 2 60,784 347,347 116,960 464,307 (31,875) 347,347 138,413 485,760 0 -21,453 -21,453 122,756 B/S 9,343 B/S 529 B/S 544 6 0 7 133,172 88,754 -40,867 88,754 -62,320 0 21,453 0 24,031 0 13,499 0 42,799 0 52,843 133,172 413,150 165,046SOFA b/f 202,385 3 1 2(a) line 5 165,047 -31,875 133,172 - |
|---|---|---|---|---|
| General Fund Restricted Total 146,335 11,091 157,426 2,092 - 2,092 32,349 150 32,499 40,098 2,810 42,908 2,198 1 2,199 - 12,887 12,887 40 1,670 1,710 41,600 300 41,900 434 - 434 1,690 - 1,690 - - - - - - |
||||
| Total Income | 266,836 28,909 295,745 |
|||
| Christ Church School Mission Other GF Grants Transfers between PCC Funds Vicar's Expenses Assistant Staf Expenses Diocesan Quota Youth Organisations Outreach Pastoral Training Speaker Fees Music & Audio Home Groups Sundry Church & Hall Running Expenses Church Maintenance Service Expenses Cleaning Ofce Expenses Staf Salaries |
4,174 897 5,071 16,570 4,000 20,570 - - - 12,887 - 12,887 733 - 733 1,403 - 1,403 81,900 - 81,900 2,989 - 2,989 2,195 - 2,195 3,176 - 3,176 200 - 200 3,753 - 3,753 - - - - - - 24,923 - 24,923 7,971 54,975 62,946 2,518 770 3,288 3,668 - 3,668 7,748 142 7,890 67,544 - 67,544 |
|||
| Total Spending | 244,352 60,784 305,136 |
|||
| Surplus/-Defcit | 22,484 (31,875) (9,391) |
|||
| Bank CBF Deposit Petty Cash/No 2 a/c Debtors - Gift Aid Prior Yr Debtors - Gift Aid Suspense Creditors General Fund Jason Short Memorial Beryl Ba Pension Mission Fund - Consolidated with Gen Fu Vicar's Fund Youth Room Building Fund Sound System Legacies Reserves reconciliation: Balance b/f per last year's accoun Increase in gift aid tax debtor Rounding/diferences Surplus/(Defcit) for year Transfer between reserves |
67,990 122,756 190,746 (9,347) 9,343 (4) (516) 529 13 - - - 3,309 544 3,853 - - - (7,856) - (7,856) |
|||
| 53,580 133,172 186,752 |
||||
| 53,580 - 53,580 - - - - 24,031 24,031 n - - - - 13,499 13,499 - - - - 42,799 42,799 - - - - 52,843 52,843 |
||||
| 53,580 133,172 186,752 |
||||
| ts 175,690 |
CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH CONSOLIDATION SCHEDULE
EMMANUEL CHURCH, TOLWORTH
GENERAL FUND
YEAR ENDED 31 DECEMBER 2022
| Cash collections Gift Aid standing orders Gift Aid weekly oferings Non Gift Aid regular giving Gift Aid lump sums Charities Aid Foundation Give As You Earn Donations Bequests Gift day Big 55 appeal / building appeal Tax refunds Grants received Church and hall hire PCC fees Bank interest Total income Emmanuel evangelism: Small group outreach Community outreach Youth organisations Publicity The Big Survey Other local evangelism: Kingston Schools Workers Oxygen Joel Project Global evangelism: Dave and Liz Crozier Wyclife Bible Translators Crosslinks Discretionary mission fund Social action: Support for local schools KCAH Cost of a minister: Minister's expenses Property bills Property maintenance Recruitment expenses Building works Diocesan quota Trainee allowance/expenses Pastoral care training Kingston Deanery Synod Good Stewards Trust Cost of church ofce: Staf Ofce expenses Computer equipment Cost of services |
2022 Allocated Actual to reference £ 108 2(a) line 4 63,100 2(a) line 1 0 2(a) line 1 9,090 2(a) line 3 33,800 2(a) line 1 3,040 2(a) line 3 2(a) line 3 35 2(a) line 6 22,737 2(b) line 2 0 2(a) line 5 38,618 2(b) line 1 25,428 2(a) line 2 0 2(b) line 1 11,659 2(c) line 1 193 2(c) line 2 75 2(d) 207,883 3(c) line 1 1,344 3(c) line 1 44 3(b) line 7 1,088 3(c) line 1 3(b) line 6 7,000 3(a) line 1 3(a) line 1 3(a) line 1 1,200 3(a) line 1 3(a) line 1 3(a) line 1 3(a) line 1 1,250 3(a) line 2 3(a) line 2 3(a) line 1 1,745 3(b) line 2 338 3(b) line 3 4,321 3(b) line 3 3(b) line 2 3(b) line 3 69,000 3(b) line 1 756 3(d) line 2 0 3(d) line 2 100 3(a) line 1 3(a) line 1 11,479 3(d) line 2 1,795 3(d) line 1 795 3(d) line 1 2,399 3(b) line 6 |
|---|---|
| Cost of church building: Church and hall bills Maintenance and repairs Roofng Storeroom Heating system Front pathway Sundry expenses Shortfall on church weekend Total expenditure Surplus/(defcit) for year Balance brought forward Transfer to other reserves Balance carried forward BALANCE SHEET AS AT 31 DECEMBER 2022 National Westminster bank account Metro Bank account Central Board of Finance account Gifts receivable Tax recoverable Prepayments Accruals Emmanuel At Twelve Kanga Roo Club Badminton Club Night Shelters P4/QRS Church Awayday ELF Oasis Collections in transit General fund reserve Projection fund Discretionary mission fund reserve Building reserve Legacy reservce Gift Days & collections total |
5,978 3(b) line 4 3,717 3(b) line 5 3,430 3(b) line 5 7,470 3(b) line 5 44,736 3(b) line 5 540 3(b) line 5 3(b) line 5 3(b) line 5 3(b) line 5 1,533 3(d) line 3 3(d) line 3 172,058 35,825 34,815 SOFA b/f -5,179 65,461 2022 Actual £ B/S 102,335 B/S 15,000 B/S 6 6 6 117,335 387 7 1,032 7 6,078 7 1,032 7 0 7 392 7 165 7 0 7 270 7 0 7 9,356 2(b) line 1 65,461 b/f Transfer Income 5,087 5,087 SOFA b/f 0 0 2(b) line 1 14,694 32,252 SOFA b/f -17,558 0 2(b) line 1 22,737 0 SOFA b/f 22,737 0 2(b) line 1 117,335 21,453 2(a) line 5 21,453 3(a) line 1 |
|---|---|
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
Background
The Parochial Church Council (PCC) of Christ Church, Surbiton Hill with Emmanuel, Tolworth has the responsibility of co-operating with the parochial clergy staff in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church premises at Christ Church and Emmanuel.
Membership
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. The following were the members of the PCC during the year:
| Christ Church representatives | Emmanuel representatives | |
|---|---|---|
| Chairman: | John Shepherd | Bart Erlebach |
| Voting members: | Sara Animashaun | Sue Gould |
| Aneal Appadoo | Amanda Kresinska | |
| Emmanuel Baikie | John Newell | |
| Jess Dunn | Cara Rodger | |
| Rob Dunn | Colin Rodger | |
| Kate Kim | Steve Walden | |
| Mojgan Maramba | Robin Walpole | |
| Ian Metcalfe | Joanne Walpole | |
| Dermot O'Brien | Andy Whelan | |
| Gof Vosper | Yvonne Wilkinson | |
| Sue Watson | ||
| Andy Young | ||
| Catherine Young | ||
| In attendance | Paola Leverick | Chris Bruce |
| Steve Weston | Jen Manhire |
Organisation
The two churches within the parish operate largely independently of each other and the PCC has approved the maintenance of separate financial records and separate treasurers for each church. These combined accounts are produced in order to comply with the requirements of Section 132 of the Charities Act 2011 and the Church Accounting Regulations 2006.
Meetings
The PCC holds two full meetings each year, one before and one after the APCM. Further meetings each year are held at each end of the parish, intended primarily for those members most associated with one or other church. Separate reports detailing the proceedings at these meetings are presented at the APCM.
Review of the year
Separate reports encompassing the major activities of each church during the year are presented at the APCM. These will include separate summary financial accounts and treasurers' reports.
Signed on behalf of the PCC
The Revd J Shepherd 27 March 2023
INDEPENDENT EXAMINER'S REPORT TO THE PCC OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
Financial Activities, Balance Sheet and Notes.
Respective responsibilities of trustees and independent examiner
The members of the PCC consider that an audit is not required under section 144(2) of th ("the 2011 Act") and that an independent examination is needed.
under the General Directions given by the Charity Commissioners under section 145(5)(b state whether particular matters have come to my attention.
Basis of independent examiner's report
and seeking explanations from the members of the PCC concerning any such matters. Th do not provide all the evidence that would be required in a full audit, and consequently I d opinion on the accounts.
Independent examiner's statement
In connection with my examination, no matters have come to my attention:
- to keep accounting records in accordance with section 130 of the 2011 Act; or
Ian Gardiner April 2023
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
| STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 |
|
|---|---|
| Note Incoming Resources Incoming resources from donors 2(a) Other voluntary incoming resources 2(b) Income from charitable and ancillary trading 2(c) Income from investments 2(d) Total Incoming Resources Resources Used Grants 3(a) Activities directly relating to work of church 3(b) Fund-raising and publicity 3(c) Church management and administration 3(d) Total Resources Used Net Incoming Resources Balances brought forward at 1 January 2022 Increase in valuation of land and buildings Transfers between funds Balances Carried Forward at 31 December 2022 |
Unrestricted Restricted Total Funds Total Funds Funds Funds 2022 2021 £ £ £ £ 357,673 35,506 393,179 321,300 64,377 40,588 104,965 23,220 13,976 0 13,976 4,725 75 0 75 32 |
| 436,101 76,094 512,195 349,277 |
|
30,294 26,350 56,644 67,538 220,776 111,921 332,697 317,102 4,627 0 4,627 1,614 91,650 142 91,792 47,745 |
|
| 347,347 138,413 485,760 433,999 |
|
| 88,754 -62,319 26,435 -84,722 413,150 202,385 615,535 694,453 37,500 0 37,500 5,804 -35,624 35,624 0 0 |
|
| 503,780 175,690 679,470 615,535 |
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
BALANCE SHEET AS AT 31 DECEMBER 2022
| BALANCE SHEET AS AT 31 DECEMBER 2022 |
|
|---|---|
| Note Fixed Assets Tangible fxed assets 4 Current Assets Debtors 6 Short term deposits Cash at bank and in hand Liabilities: Amounts Falling Due Within One Year 7 Net Current Assets Net Assets Funds Unrestricted 5 Restricted 5 |
2022 2021 £ £ 384,739 347,239 |
| 3,853 4,069 117,331 86,217 190,759 193,446 |
|
| 311,943 283,732 |
|
| -17,212 -15,436 |
|
| 294,731 268,296 |
|
| 679,470 615,535 |
|
| 503,780 413,150 175,690 202,385 |
|
| 679,470 615,535 |
Approved by the Parochial Church Council on 27 March 2023 and signed on its behalf by:
The Revd J Shepherd
Notes 1 to 7 form part of these accounts
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 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 SORP 2015.
The financial statements have been prepared under the historical cost convention and on an accruals basis.
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 main affiliation to another body nor those that are informal gatherings of church members.
Consecrated and beneficed property is excluded from the financial statements in accordance with Section 10(2)(a) and (c) of the Charities Act 2011.
No depreciation is provided on freehold land and buildings. Instead, such assets are revalued by the PCC on an annual basis, and the change in the valuation in each year is included in the Statement of Financial Activities.
No value is placed on moveable church furnishings, which are held by the churchwardens on special trust for the PCC and which require a faculty for disposal, since the PCC considers this to be inalienable property.
All expenditure incurred during any year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off in the year. All individual items of equipment with a purchase price of £5,000 or less are written off in the year of acquisition.
No value has been attributed in these accounts to intangible income, being the value of donated assistance that the PCC would otherwise have had to purchase, as, in the view of the PCC, this is not readily quantifiable.
| 2. Incoming Resources (a) Incoming resources from donors Planned giving: Gift Aid donations Income tax recoverable Other planned giving Collections (open plate) at all services Gift days Sundry donations (b) Other voluntary incoming resources Donations, appeals and other income Legacies (c) Income from charitable and ancillary trading Church and hall lettings Fees (d) Income from investments Dividends and interest including reclaimed tax Total Incoming Resources |
Unrestricted Total Funds Total Funds Funds Restricted 2022 2021 £ £ £ £ 277,676 11,091 288,767 217,555 65,526 2,810 68,336 52,366 12,130 0 12,130 10,987 2,306 1 2,307 2,671 0 21,604 21,604 37,721 35 0 35 0 |
|---|---|
| 357,673 35,506 393,179 321,300 |
|
| 41,600 38,918 80,518 22,220 22,777 1,670 24,447 1,000 |
|
| 64,377 40,588 104,965 23,220 |
|
| 13,349 0 13,349 3,869 627 0 627 856 |
|
| 13,976 0 13,976 4,725 |
|
| 75 0 75 32 |
|
| 75 0 75 32 |
|
| 436,101 76,094 512,195 349,277 |
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022
3. Resources Used
| 3. Resources Used | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | |
| (a) Grants | ||||
| Missionary and charitable giving | 24,870 | 25,453 | 50,323 | 66,288 |
| Christ Church & Grand Avenue Schools | 5,424 | 897 | 6,321 | 1,250 |
| 30,294 | 26,350 | 56,644 | 67,538 | |
| (b) Activities directly relating to the work of the church | ||||
| Ministry: diocesan pledge | 150,900 | 0 | 150,900 | 148,300 |
| Ministry: clergy expenses | 3,881 | 0 | 3,881 | 896 |
| Ministry: curate house running expenses/repairs | 4,659 | 0 | 4,659 | 1,495 |
| Church running expenses | 30,901 | 0 | 30,901 | 19,105 |
| Church maintenance/repairs/building works | 15,356 | 111,151 | 126,507 | 136,716 |
| Upkeep of services | 8,870 | 770 | 9,640 | 6,199 |
| Support costs | 6,209 | 0 | 6,209 | 4,391 |
| 220,776 | 111,921 | 332,697 | 317,102 | |
| (c) Fund-raising and publicity | ||||
| Outreach | 4,627 | 0 | 4,627 | 1,614 |
| 4,627 | 0 | 4,627 | 1,614 | |
| (d) Church management and administration | ||||
| Printing and stationery | 10,338 | 142 | 10,480 | 9,803 |
| Staf costs | 79,779 | 0 | 79,779 | 36,761 |
| Other administration | 1,533 | 0 | 1,533 | 1,181 |
| 91,650 | 142 | 91,792 | 47,745 | |
| Total Resources Used | 347,347 | 138,413 | 485,760 | 433,999 |
4. Fixed Assets For Use By The PCC
| 4. Fixed Assets For Use By The PCC | |
|---|---|
| Cost or valuation Valuation at 31 December 2022 Increase in valuation in the year Valuation at 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 |
Freehold land and buildings £ 347,239 37,500 |
| 384,739 | |
| 384,739 | |
| 347,239 |
The freehold land and buildings comprise the curate's house at 181 Elgar Avenue, Tolworth. The valuation is based upon the valuation as at 24 June 2022 for insurance purposes and is considered to be a fair estimate of the current value in use of the property for the purposes of the financial statements.
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022
| 5. Analysis Of Net Assets By Fund Fixed assets Current assets Current liabilities Fund balance 6. Debtors Tax recoverable 7. Liabilities: amounts falling due within one year Church organisations Sundry creditors |
Unrestricted Restricted Total Funds Funds Funds £ £ £ 384,739 0 384,739 136,253 175,690 311,943 -17,212 0 -17,212 |
Unrestricted Restricted Total Funds Funds Funds £ £ £ 384,739 0 384,739 136,253 175,690 311,943 -17,212 0 -17,212 |
|---|---|---|
| 503,780 175,690 679,470 |
||
| 2022 2021 £ £ 3,853 4,069 |
||
| 3,853 4,069 |
||
| 2022 2021 £ £ 8,969 9,241 8,243 6,195 |
||
| 17,212 15,436 |