## **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
**3,309**6
**0**7
**-7,856**7
**53,580**
**53,580**
**53,580**
**31,096**SOFA 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
4**1**
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
**165,046**SOFA 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|