Financial Report for 2023
## **Summary.**
When we entered 2023, we had £11,325 in our General Fund (this is the fund that covers the vast majority of ongoing running costs of the church and the centres) and a budget that predicted a deficit of almost £11,000 for the coming year. The financial outlook was bleak. It appeared that by the end of the year there would be little or no money left to fund the ongoing operation of The Dorcan Church.
So, come the end of 2023, what position did we actually find ourselves in? Essentially, in a much better place than anticipated at the start of the year. Rather than having little or no money left, there was £11,454 in the General Fund and our financial position was broadly similar to that at the end of 2022, so we have very much to thank God for.
So what changed?
Up until midway through the year it appeared that we were heading towards the deficit/position that had been predicted. But then, following financial appeals at our annual meeting in May and for our gift day in July, you, our congregation, responded magnificently and very generously. £9,300 was raised through gift day donations (rather than the rather cautious £2000 predicted by your Finance Committee!) and this amount, together with the additional gift aid it generated, was by far the most significant factor in our deficit for the year being just £1,374 rather than the predicted £10923.
So, as always, we are extremely grateful to all of you who have contributed, either by giving directly or by fund-raising on behalf of The Dorcan Church.
## **Other Significant Points to Note.**
## **Income.**
- The regular, ongoing congregational offering was in line with our budget expectations.
- Rental income (£33266) was approximately equal to our budgeted amount.
- A small amount of Grant aid has been received towards the provision of “Warm Space”
at St. Paul’s and St. Timothy’s
## **Expenditure.**
- Overall, expenditure was largely within budget, despite the significant increase in St Paul’s gas prices that we experienced from mid-June onwards.
- Denominational Contributions: Regrettably we were unable to meet the amounts expected by either of our parent denominations.
Anglican Parish Share. Expected amount: £53997. Our actual contribution: £51000 (the same level as for 2020, 2021 & 2022).
Methodist Assessment: For 2023-24, expected amount: £26587. £1947 relief granted by
the Circuit, meaning that we continued to pay £24640, the same as for 2022-23.
- St Paul’s Boiler Replacement (2020) Loans
Methodist loan: Repayments completed July 2023
Anglican loan: £1000 outstanding at 31.12.2023, repayments due to complete June 2024.
## **Financial Management**
Building on previous years’ financial experience we have been able to continue working to a budget. This makes the work of the Finance Committee a lot easier since we are able to monitor progress throughout the year.
Gift aid continues to be claimed quarterly which maintains our cash flow such that both our Parish Share and Methodist Assessment have been able to paid when they were due. We continue with the Parish Giving Scheme whereby members can donate by direct debit. Donations and Tax recoverable from Gift Aid are received monthly from this scheme, reducing the work of the Treasurer and further improving our cash flow.
## **Church Fabric**
In order to facilitate the work of the Church it is important that we maintain the fabric of both St. Timothy’s and St. Paul’s Church and Community Centre. Both are important to our work while bringing financial challenges.
This year at St. Tim’s we have purchased some folding tables and an outside notice board. At St Paul’s the pipes in the boiler room have been lagged, both benefiting the environment and reducing our energy bill. (This involved significant work and cost (approximately £3k) because of the number, size and configuration of the pipes.)
## **The Future**
In 2024, with the focus on raising funds for the large-scale repair to the St Paul’s roof, it is vital that we do not lose sight of the ongoing day-to-day financial needs of our Church. If our general income drops our outreach and mission, or that of our parent denominations, will suffer as a consequence. Maintaining or, if possible, increasing our regular giving through direct debit, standing order or envelope scheme remains key in this regard.
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Dorcan Church Income
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Regular Giving 46%
Lettings 25%
Tax recovered 12%
Other giving 9%
Other 3%
Plate collections 2%
Fees 2%
Fetes etc. 2%
Bank Interest 1%
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Dorcan Church Expenditure
Parish Share 37%
Methodist Assessment 18%
Ministers and Staff 15%
Utilities 8%
Maintenance 5%
Repairs 3%
Loan Repayments 2%
Mission and Charitable Giving 2%
Administration 2%
Upkeep of services 2%
Insurance 2%
Cost of events 1%
Fees 1%
Council Tax 1%
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Income Expenditure
Regular Giving 46% 62,419 Parish Share 37% 51,000
Lettings 25% 33,267 Methodist Assessment 18% 24,640
Other giving 11% 11,662 Ministers & Staff 15% 20,934
Tax recovered 12% 15,564 Utilities 8% 11,305
Other 2% 3,423 Maintenance 5% 6,564
Plate collections 2% 3,212 Repairs 3% 4,519
Fees 2% 2,528 Loan Repayments 2% 3,250
Fetes etc. 2% 2,098 Mission and Charitable Giving 2% 3,023
Bank Interest 1% 1,409 Administration 2% 2,885
Upkeep of Services 2% 2,396
Insurance 2% 2,169
Cost of events 1% 1,891
Fees 1% 1,370
Council Tax 1% 1,029
Totals 135,602 136,975
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CA
2023
The Dorcan Church
2023 Account5
THE CHURCH
OF ENGLAND The Methodist Church
Tony Prichard
Treasurer
December 2023
## **Contents**
|Accounting Policies|3|
|---|---|
|Basis of Financial Statements|3|
|Fund Accounting|3|
|Statement of Financial Activities|6|
|Receipts and Payments Acount|7|
|Statement of assets and liabilities|9|
|Centre accounts|10|
|Foot notes|11|
|Charts|12|
|Examiner's report|13|
Table of Contents
Page 2
Notes to the 2023 accounts
## **Accounting policies**
## **Going concern accounting policy**
The accounts have been prepared on the assumption that the charity is able to continue as a going concern. The recovery from the COVID-19 pandemic and the cost of living crisis is likely to have an impact on the charity. The trustees have considered the impact of these issues on the Dorcan Church’s current and future financial position. The charity holds unrestricted, general reserves of £33,000, designated reserves that can be drawn down if necessary and a zero cash balance. The trustees consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.
## **Basis of financial statements**
The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities (FRS 102 SORP 2015).
The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the ECC 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.
The Receipts and Payments method has been used to present the accounts.
## **Related Parties Transactions.**
Trustees’ remuneration and benefits. During the year no trustee received any remuneration or benefit.
Trustees’ expenses. During the year trustees received expenses directly attributed to their agreed working expenses including but not restricted to: Telephone, travel, purchase of materials wholly and necessary to the running of the charity.
## Fund accounting
_**Endowment Funds**_ are funds, the capital of which must be retained either permanently or at the ECC's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.
_**Restricted Funds**_ comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor, and (b) revenue donations or grants for a specific ECC activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
_**Unrestricted Funds**_ are income funds, which are to be spent on the ECC's general purposes.
_**Designated funds**_ are general funds set aside by the ECC for use in the future. Project funds are designated for particular projects for administration purposes only. Funds designated as invested in fixed assets for the ECC's own use are abated in line with those assets' annual depreciation charges in the SOFA. Designated funds remain unrestricted and the ECC will move any surplus to other general funds.
## **Incoming resources**
Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the ECC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are readily quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All incoming resources are accounted for gross.
## **Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the ECC. The Diocesan parish share and the Methodist quota are expected to be paid over and is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **Reserves**
Approximately three months operating costs above our normal turnover are held in the general account as a reserve. At the moment this amounts to £33,000.
## **Fixed assets**
Consecrated, benefice and circuit property is not included in the accounts in accordance with s10 (2) (a) and (c) of the Charities Act 2011.
Policies
Page 3
Movable church furnishings held by the ministers and churchwardens/stewards on special trust for the ECC and which require a faculty for disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time).
Equipment used within the church premises is depreciated on a straight-line basis of 20% over five years. Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.
There are no investments to be valued at 31 December.
## **Funds**
## **General Fund**
The General Fund represents the amounts available to the ECC to meet its ongoing obligations, based on the assumption that restricted funds are not available for general use. The ECC aims to hold several months operating costs in general funds. At 31st December 2023 the balance represents around three months' costs.
## **Mission Fund**
To be distributed at the discretion of the ECC
## **Holiday Club Fund**
For the provision of a children’s Holiday Club.
## **Parish Weekend Fund**
To assist those of limited means to attend Parish Weekends.
## **Centre Maintenance Fund.**
A fund derived from 25% of the surplus from letting fees for the maintenance of the two centres
## **St. Paul’s Fabric Fund**
The Balance of the Dorcan Church share of the proceeds from the sale of the vicarage. To be used for major repairs at the discretion of the ECC.
## **Tiny Tot’s (St. Paul’s)**
Funds held for St. Paul’s Tiny Tots to be used at their direction
## **Tiny Tot’s (St. Tim’s)**
Funds held for St. Tim’s Tiny Tots to be used at their direction
## **Tea and Toast**
Funds held for the Tea and Toast group at St. Timothy’s. This has been expanded to become Cid’s café Too.
## **Card Class**
Funds raised by the Card Class to be used at their direction.
## **Monday Cell Group**
Funds held on behalf of the Monday Cell Group to be used at their discretion.
## **Uganda Link**
Used to finance activities connected with the Diocesan Uganda Link.
## **Youth Club**
Funds held for the church Youth Club to be used at their discretion
Policies
Page 4
## **Carl Gase Legacy Fund**
Fund from the estate of the late Carl Gase.
## **Viv Craig Legacy**
Fund from the estate of the late Viv Craig
## **Agency Collections**
Funds collected on behalf of another charity or organisation, which do not form part of the income of the Dorcan Church.
Various collections are held on behalf of other organisations and these are paid over as soon as practical.
## **Comment**
2023 has been a year of consolidation with rental income approximately equal to our budgeted amount. Our congregation continues with their offering equalling our budget expectations. Our expenditure has largely been within budget. A successful Gift Day appeal raised £9,300. Despite the challenges of increased cost of gas supply we have ended the year largely within our expected budget.
Building on previous year’s financial work we have been able to continue working to a budget. This has made the work of the Finance Committee a lot easier as we are able to monitor progress throughout the year.
Gift aid continues to be claimed quarterly which maintains our cash flow such that both our Parish Share and Methodist Assessment have been paid as they became due. We continue with the Parish Giving Scheme whereby members can donate by direct debit. Donations and Tax recoverable from Gift Aid are received monthly reducing the work of the Treasurer and improving further our cash flow.
A small amount of Grant aid has been received towards the provision of “Warm Space” at St. Paul’s and St. Timothy’s.
## **Church Fabric**
In order to facilitate the work of the Church it is important that we maintain the fabric of both St. Timothy’s and St. Paul’s Church and Community Centre. Both are important to our work while bringing financial challenges.
This year at St. Tim’s we have purchased some folding tables and an outside notice board.
At St Paul’s the pipes in the boiler room have been lagged, both benefiting the environment and reducing our energy bill. (This involved significant work and cost (approximately £3k) because of the number, size and configuration of the pipes.)
## **The Future**
In 2024 there remain a number of challenges in the maintenance of our buildings. A number of items at St. Timothy’s will require addressing although lettings there have virtually dried up. With the focus on raising funds for the large-scale repair to the St Paul’s roof, it is vital that we do not lose sight of the ongoing day-to-day financial needs of our Church. If our general income drops our outreach and mission, or that of our parent denominations, will suffer as a consequence. Maintaining or, if possible, increasing our regular giving through direct debit, standing order or envelope scheme remains key in this regard.
Policies
Page 5
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Statement of Financial Activities
Income and Endowments from: Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
2023 2022
£ £ £ £ £
Donations and legacies 92,214 1,776 93,990 98,117
Income from charitable activities 2,888 243 3,131 2,044
Other trading activities 35,141 35,141 31,865
Investments 1,409 1,409 367
Other income 1,929 1,929 1,030
-
Total income 133,581 - 2,019 135,600 133,423
Expenditure on:
Raising funds 96 96 134
Expenditure on charitable activities 128,295 2,968 2,363 133,626 128,472
Other Expenditure (Loan Repayments) 3,250 3,250 4,700
-
Total expenditure 131,641 2,968 2,363 136,972 133,306
Transfers -
Gross Transfers Between Funds - In 600 307 907 450
Gross Transfers Between Funds - Out (907) (907) (450)
600 - (600) - -
Net Movement in Funds 2,540 (2,968) (944) (1,372) 117
Reconciliation of Funds
Total Funds Brought Forward 42,892 15,236 9,906 68,034 67,917
Net Movement in Funds 2,540 (2,968) (944) (1,372) 117
Total Funds Carried Forward 45,432 12,268 8,962 66,662 68,034
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Financial Activities
Page 6
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Receipts and Payments Acount
Income
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
2023 2022
£ £ £ £ £
Income from Donations and Legacies
Gift Aid - Bank - SO St.Paul's 42,837 42,837 40,249
Gift Aid - Bank - SO St.Tim's 5,638 5,638 6,411
Gift Aid - Envelopes - St. Paul's 1,952 1,952 2,418
Gift Aid - Envelopes - St. Tim's 1,591 1,591 2,076
Other planned giving - St. Paul's 9,847 9,847 11,340
Other planned giving - St. Tim's 553 553 1,331
Plate collections - St. Paul's 1,646 776 2,422 1,147
Plate collections - St. Timothy's 445 345 790 261
Regular gift days 9,300 9,300 1,647
One-off Gift Aid gifts 0 0 1,500
Donations appeals etc 1,707 655 2,362 2,962
Tax recoverable on Gift Aid 15,564 15,564 13,019
Legacies 0 0 10,500
Non-recurring one-off grants 1,112 1,112 2,947
Other funds generated 22 22 309
92,214 0 1,776 93,990 98,117
Income from Charitable Activities
Youth Club 0 243 243 256
Fees for weddings, funerals etc. 2,528 2,528 1,468
Bookstall sales to promote objectives 57 57 0
Church hall lettings-objectives - St.T 303 303 320
2,888 0 243 3,131 2,044
Other Trading Activities
Fetes, Bazaars and Rummage sales etc 2,098 2,098 2,061
Bookstall Sales - Fund raising 80 80 47
Church hall lettings-fund raising - St.P 32,963 32,963 29,757
35,141 0 0 35,141 31,865
Investments
Bank and building society interest 1,409 1,409 367
1,409 0 0 1,409 367
Other Income
Income for events 1,929 1,929 943
Insurance claims 0 0 87
1,929 0 0 1,929 1,030
Total Income 133,581 0 2,019 135,600 133,423
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Income
Page 7
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Receipts and Payments Acount
Expenditure
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
2023 2022
£ £ £ £ £
Expenditure on Stewardship and Fund Raising
Costs of stewardship campaign 58 58 91
Costs of fetes & other events 38 38 43
96 0 0 96 134
Expenditure on Charitable Activities
Event Expenses 1,891 1,891 910
Mission & Evangelism 1,784 615 2,399 2,537
Nominated Charities 345 345 1,510
Secular Charities 118 118 0
Fees due to Diocesan Board of Finance 1,370 1,370 1,126
Ministry parish share etc 51,000 51,000 51,000
Methodist Assessment 24,640 24,640 22,240
Assistant staff costs 396 396 196
Staff wages 19,990 19,990 21,624
Working expenses of ministers 548 548 737
Council tax 1,029 1,029 1,275
Water rates - St. Paul's 983 983 801
Vicar's telephone 151 151 170
Training 0 0 108
Church running - insurance - St.P 1,652 1,652 1,543
Church Running - Insurance - St.T 517 517 466
Church office - telephone 503 503 398
Organ / piano tuning 180 180 206
Church maintenance - St. Paul's 0 0 0
Church Maintenance - St. Tim's 0 0 0
Upkeep of services-Adult 1,876 1,876 1,026
Upkeep of services - Children & Youth 53 53 313
Messy Church 287 287 500
Spark 0 0 0
Youth Club 0 108 108 0
Ignite 0 0 8
Blaze (Vybe) 0 0 32
Upkeep of churchyard 768 768 476
Administration 2,210 2,210 2,256
Hospitality - Visiting speakers / Locums 0 0 0
Church Family - Acts of Kindness 15 15 45
Church running - Electric - ST.P 363 363 325
Church running - Electricity - ST.T 493 493 338
Church running - gas - ST.P 603 603 446
Church running - gas ST.T 2,250 2,250 1,189
Hall running - electric - St.Pauls 2,334 2,334 1,840
Hall running - gas - St.P 3,415 3,415 2,510
Hall running - maintenance - ST.P 4,963 4,963 5,869
Hall running - Maintenance - ST.T 743 858 1,601 2,768
Hall running - telephone 209 209 172
Governance costs - Examination/Audit fee 616 616
Church Interior + Exterior decorating 0 782 782
Church major repairs-installation-St.T. 0 0 1,512
Hall + major repairs - installation SP 0 2,968 2,968 0
128,295 2,968 2,363 133,626 128,472
Other Expenditure
Loan repayments 3,250 3,250 4,700
3,250 0 0 3,250 4,700
Total Expenditure 131,641 2,968 2,363 136,972 133,306
Excess/(Deficit) of Income Over Expenditure 1,940 -2,968 -344 -1,372 117
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Expenditure
Page 8
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Statement of Assets and Liabilities
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
2023 2022
£ £ £ £ £
Cash at Bank and In Hand
Bank Current Account - Co-operative Bank
General Fund 11,454 11,454 11,325
Tiny Tots - St.Paul's 256 256 297
Tiny Tots - St. Tim's 299 299 84
Youth Club 962 962 449
Uganda Link 142 142 143
Thursday Football - 307
Mission Fund 500 500 500
Centre Maintenance 2,767 2,767 4,736
St. Paul's Fabric Fund - -
Carl Gase Legacy Fund 10,000 10,000 10,000
Viv Craig Legacy Fund 5,810 5,810 7,450
Card Class 105 105 105
Monday Cell Group 183 183 32
Holiday Club 536 536 536
Parish Weekend 499 499 499
Tea & Toast (Cid's Café 2) 172 172 4
14,221 10,500 8,964 33,685 36,467
Bank Deposit Account - Methodist CFB
General fund 32,977 - - 32,977 31,567
- -
32,977 32,977 31,567
Total Cash at Bank and In Hand 47,198 10,500 8,964 66,662 68,034
Fixed Assets
- - - - -
Photocopier (Written down to zero)
- - - - -
Debtors (Footnotes)
Accounts Receivable
General Fund - - - 2,202 2,772
- - -
2,202 2,772
Creditors (Footnotes)
Accounts payable
General Fund - - 5,767 6,980
- - -
5,767 6,980
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Assets & Liabilities
Page 9
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Centre Accounts
St. Paul's Centre
2023 2022
£ £
Income
Church Hall - Fund raising - St. Paul's 32,963 29,757
32,963 29,757
Expenditure
Staff Wages (80%) Manager & Cleaning 10,492 12,038
Council Tax 1,029 1,275
Water Rates - St. Paul's 983 801
Hall Running - electric - St. Paul's 2,334 1,840
Hall Running - gas - St. Paul's 3,425 2,510
Hall Running - maintenance - St. Paul's 4,963 5,869
Hall Running - telephone 208 172
Administration (80%) 1,768 1,805
25,202 26,310
Excess/(Deficit) of Income Over Expenditure 7,761 3,447
St. Tim's
Income
Church hall lettings- objectives - St. Tim's 303 320
303 320
Expenditure
Staff Wages (20%) Manager & Cleaning 2,623 3,009
Church maintenance - St. Tim's -
Church running - Electricity - St. Tim's 493 338
Church running - Gas - St. Tim's 2,250 1,189
Hall running - maintenance - St. Tim's 1,601 2,768
Administration Charge (20%) 442 451
7,409 7,755
Excess/(Deficit) of Income Over Expenditure (7,106) (7,435)
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Page 10
Centre Accounts
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Foot Notes
2023 2022
£ £
Debtors
Hall rents - December 246 451
HMRC - Gift Aid Tax recovered Q4 1,956 1,896
Bristolian Productions 225
R&H Electric - 114
- -
SumUp (Card machine)
D Mulcock - 6
2,202 2,692
Creditors
Diocese of Bristol Loan 1,000 3,000
North Wilts Methodist Circuit Loan inc interest - 1,350
Hills Waste 99 135
Daisy Communications - Dec. Mobile phones 26 29
Daisy Communications - Nov & Dec. Broadband 152 84
Children’s Society 200 125
Action for Children – Formerly NCH 200 125
British Gas – Electricity (St. Paul’s) 308 678
British Gas – Gas (St. Paul’s) 1,798 1,112
British Gas - Gas (St. Tim's) 308 1
British Gas - Electricity (St. Tim's) 64 64
- -
Clare Can Do It - Dec cleaning
W. McCarthy - 61
B Fisher Tiny Tots Expenses 130 -
-
Advance Hall Bookings 1,236
Rev. T. Wigley Expenses 246 200
D Mulcock - Youth Club Expenses - 16
5,767 6,980
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Page 11
Footnotes
## Dorcan Church Income
## Dorcan Church Expenditure
Regular Giving 46% Lettings 25% Tax recovered 12% Other giving 9% Other 3% Plate collections 2% Fees 2% Fetes etc. 2% Bank Interest 1%
Parish Share 37% Methodist Assessment 18% Ministers and Staff 15% Utilities 8% Maintenance 5% Repairs 3% Loan Repayments 2% Mission and Charitable Giving 2% Administration 2%
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Income Expenditure
Regular Giving 46% 62,418 Parish Share 37% 51,000
Lettings 25% 33,266 Methodist Assessment 18% 24,640
Other giving 9% 11,662 Ministers & Staff 15% 20,934
Tax recovered 12% 15,564 Utilities 8% 11,305
Other 2% 3,443 Maintenance 5% 6,564
Plate collections 2% 3,212 Repairs 3% 4,519
Fees 2% 2,528 Loan Repayments 2% 3,250
Mission and Charitable
Fetes etc. 1% 2,098 2% 3,023
Giving
Bank Interest 1% 1,409 Administration 2% 2,885
Upkeep of Services 2% 2,396
Insurance 2% 2,169
Cost of events 1% 1,891
Fees 1% 1,370
Council Tax 1% 1,029
Totals 135,600 136,975
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Charts
Page 12
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES/MEMBERS OF DORCAN ECUMENICAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023**
I report to the trustees on my examination of the accounts of Dorcan Ecumenical Church Council (the ECC) for the year ended 31 December 2023.
## **Responsibilities and Basis of Report**
As the charity trustees of the ECC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the ECC's accounts carried out under Section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect :
- (1) accounting records were not kept in respect of the Trust as required by section 130 of the Act ; or
- (2) the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this respect in order to enable a proper understanding of the accounts to be reached.
-----------------------------------------------------------------------------------------------------
P J Crowley FCA Date Derrick Newman Limited Chartered Accountants 29 Bath Road Swindon SN1 4AS
Ind Exam Report
Page 13
## **DORCAN ECUMENICAL CHURCH COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202**
- 1) The financial statements of Dorcan Ecumenical Church Council (the ECC) have been prepared in acco with the Church Accounting Regulations 2016 using the Receipts and Payments basis.
- 2) The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilitie
- moveable church furnishings held by the church wardens on special trust for the ECC and which req
- a faculty for disposal.
- land and buildings held on behalf of the ECC.
- other fixtures, fittings and office equipment where the ECC is free to dispose of such assets without
- 3) The following assets are recognised and a monetary value given as part of the description in the Statement of Assets and Liabilities :
- amounts owing from H M Revenue & Customs.
- any other amounts owing to the ECC including church hall lettings.
- 4) Closing bank balances are recognised in the Statement of Assets and Liabilities.
- 5) The following liabilities are recognised in the Statement of Assets and Liabilities
- any arrears of the Diocesan Parish Share.
- creditors for goods or services where the supply has been received and invoiced by 31 December 2
Page 14
Notes
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES/MEMBERS OF DORCAN ECUMENICAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023**
I report to the trustees on my examination of the accounts of Dorcan Ecumenical Church Council (the ECC) for the year ended 31 December 2023.
## **Responsibilities and Basis of Report**
As the charity trustees of the ECC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the ECC's accounts carried out under Section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect :
(1) accounting records were not kept in respect of the Trust as required by section 130 of the Act ; or
(2) the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this respect in order to enable a proper understanding of the accounts to be reached.
-----------------------------------------------------------------------------------------------------
P J Crowley FCA Derrick Newman Limited Chartered Accountants 29 Bath Road Swindon SN1 4AS
Date
## **DORCAN ECUMENICAL CHURCH COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202**
- 1) The financial statements of Dorcan Ecumenical Church Council (the ECC) have been prepared in acco with the Church Accounting Regulations 2016 using the Receipts and Payments basis.
- 2) The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilitie
- moveable church furnishings held by the church wardens on special trust for the ECC and which req
- a faculty for disposal.
- land and buildings held on behalf of the ECC.
- other fixtures, fittings and office equipment where the ECC is free to dispose of such assets without
- 3) The following assets are recognised and a monetary value given as part of the description in the Statement of Assets and Liabilities :
- amounts owing from H M Revenue & Customs.
- any other amounts owing to the ECC including church hall lettings.
- 4) Closing bank balances are recognised in the Statement of Assets and Liabilities.
- 5) The following liabilities are recognised in the Statement of Assets and Liabilities
- any arrears of the Diocesan Parish Share.
- creditors for goods or services where the supply has been received and invoiced by 31 December 2
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