The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James |Notes
Unrestric-
ted Funds
Desig-
nated
Funds
Restric-
ted Funds
**Income and Endowments**
£
£
£
Voluntary Income
2 (a)
57,705
1,615
107,899
Activities for generating funds
2 (b)
3,703
Investment Income
2 (c)
1,927
Church Actvities
2 (d)
26,083
4,264
3,668
Other incoming resources
308
1,193
**Total Income and Endowments**
87,799
5,879
114,687
**Expenditure**
Church activities
3 (a)
88,648
6,021
173,321
Costs of Generating Vol Income
3 (b)
378
**Total Expenditure**
89,026
6,021
173,321
**Net Incoming/(outgoing) Resources**
1,227
-
142
-
58,634
-
Other recognised gains/losses
Transfers between funds -(Out) In
Gains/(losses) on investment assets
6
7,558
-

**Net movement in funds**
1,227
-
142
-
66,192
-

Total funds brought forward at 01/01/2022
134
20,377
195,111
**Total funds carried forward at 31/12/22**
1,093
-
20,235
128,919
**Statement of Financial Activities**
**for the Year Ended 31st December 2022**|Notes
Unrestric-
ted Funds
Desig-
nated
Funds
Restric-
ted Funds
**Income and Endowments**
£
£
£
Voluntary Income
2 (a)
57,705
1,615
107,899
Activities for generating funds
2 (b)
3,703
Investment Income
2 (c)
1,927
Church Actvities
2 (d)
26,083
4,264
3,668
Other incoming resources
308
1,193
**Total Income and Endowments**
87,799
5,879
114,687
**Expenditure**
Church activities
3 (a)
88,648
6,021
173,321
Costs of Generating Vol Income
3 (b)
378
**Total Expenditure**
89,026
6,021
173,321
**Net Incoming/(outgoing) Resources**
1,227
-
142
-
58,634
-
Other recognised gains/losses
Transfers between funds -(Out) In
Gains/(losses) on investment assets
6
7,558
-

**Net movement in funds**
1,227
-
142
-
66,192
-

Total funds brought forward at 01/01/2022
134
20,377
195,111
**Total funds carried forward at 31/12/22**
1,093
-
20,235
128,919
**Statement of Financial Activities**
**for the Year Ended 31st December 2022**|Notes
Unrestric-
ted Funds
Desig-
nated
Funds
Restric-
ted Funds
**Income and Endowments**
£
£
£
Voluntary Income
2 (a)
57,705
1,615
107,899
Activities for generating funds
2 (b)
3,703
Investment Income
2 (c)
1,927
Church Actvities
2 (d)
26,083
4,264
3,668
Other incoming resources
308
1,193
**Total Income and Endowments**
87,799
5,879
114,687
**Expenditure**
Church activities
3 (a)
88,648
6,021
173,321
Costs of Generating Vol Income
3 (b)
378
**Total Expenditure**
89,026
6,021
173,321
**Net Incoming/(outgoing) Resources**
1,227
-
142
-
58,634
-
Other recognised gains/losses
Transfers between funds -(Out) In
Gains/(losses) on investment assets
6
7,558
-

**Net movement in funds**
1,227
-
142
-
66,192
-

Total funds brought forward at 01/01/2022
134
20,377
195,111
**Total funds carried forward at 31/12/22**
1,093
-
20,235
128,919
**Statement of Financial Activities**
**for the Year Ended 31st December 2022**|Notes
Unrestric-
ted Funds
Desig-
nated
Funds
Restric-
ted Funds
**Income and Endowments**
£
£
£
Voluntary Income
2 (a)
57,705
1,615
107,899
Activities for generating funds
2 (b)
3,703
Investment Income
2 (c)
1,927
Church Actvities
2 (d)
26,083
4,264
3,668
Other incoming resources
308
1,193
**Total Income and Endowments**
87,799
5,879
114,687
**Expenditure**
Church activities
3 (a)
88,648
6,021
173,321
Costs of Generating Vol Income
3 (b)
378
**Total Expenditure**
89,026
6,021
173,321
**Net Incoming/(outgoing) Resources**
1,227
-
142
-
58,634
-
Other recognised gains/losses
Transfers between funds -(Out) In
Gains/(losses) on investment assets
6
7,558
-

**Net movement in funds**
1,227
-
142
-
66,192
-

Total funds brought forward at 01/01/2022
134
20,377
195,111
**Total funds carried forward at 31/12/22**
1,093
-
20,235
128,919
**Statement of Financial Activities**
**for the Year Ended 31st December 2022**|Endow-
ment
Funds

£
170

20
71|Endow-
ment
Funds

£
170

20
71|Total
Funds
2022

£
167,389
3,723
1,998
34,015
1,501|Total
Funds
2021
£
77,015
3,212
1,708
27,160
2,054| |---|---|---|---|---|---|---|---| ||||||||| ||87,799|5,879|114,687||261
|208,626
111,149|| ||88,648
378|6,021|173,321|||267,990
137,158
378
200|| ||89,026|6,021|173,321||-
|268,368
137,358|| ||1,227
-|142
-|58,634
-
7,558
-
|-|261
-
936

-|59,742

26,209
-
-
-
8,494

9,402|| ||1,227
-
134|142
-
20,377|66,192
-

195,111|-
|675

-
10,493
|68,236

16,807
-
226,115
242,922|| ||1,093
-|20,235|128,919||9,818
|157,879
226,115|| Note 14 shows a Fund Analysis for the 2021 Statement of Financial Activities on Page 12 Page 1 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Balance Sheet as at 31st December 2022** |Notes
**Fixed Assets**
Tangible Fixed Assets
6
Total Tangible Fixed Assets at Net Book Value
Investments
7
Tithe Chancel Trust
Francis Family Investment Trust
Chancel Trust
Churchyard Trust
Pym and Bayard Brown Charities
**Total Fixed Assets**
**Current Assets**
Debtors and prepayments
8
Short Term Deposits
Chancel Trust Deposit
Sunday School Fund Deposit
Pym and Bayard Brown Charities Deposit
Cash at Bank and in Hand
Barclays 10 day Notice Account
Barclays Deposit Account
Barclys e-Payments Account
Lloyds Current Account
Cash in Hand
Petty Cash
**Total Current Assets**
**Less: Liabilities**
Creditors: amounts falling due within one year
9
**Total Liabilities**
**NET ASSETS**
Represented by;
**Funds**
10
Unrestricted Funds
Designated Funds
Restricted Funds
Endowment Funds
**Total Funds**|£
£
2,886
2,886
6,706
10,413
3,058
43,179
1,900
65,256
68,142
10,400
5,507
7,201
1,119
13,827
65,922
460
379
1,953
33
200
68,947
93,174
3,437
3,437
157,879
1,093
-
20,235
128,919
9,818
157,879
2022|£
£
2,886
2,886
6,706
10,413
3,058
43,179
1,900
65,256
68,142
10,400
5,507
7,201
1,119
13,827
65,922
460
379
1,953
33
200
68,947
93,174
3,437
3,437
157,879
1,093
-
20,235
128,919
9,818
157,879
2022|£
£
805
805
7,388
11,802
3,466
48,940
2,154
73,750
74,555
4,341
5,345
7,201
1,048
13,594
118,424
4,612
1,969
11,371
26
200
136,602
154,537
2,977
2,977
226,115
134
20,377
195,111
10,493
226,115
2021|£
£
805
805
7,388
11,802
3,466
48,940
2,154
73,750
74,555
4,341
5,345
7,201
1,048
13,594
118,424
4,612
1,969
11,371
26
200
136,602
154,537
2,977
2,977
226,115
134
20,377
195,111
10,493
226,115
2021|£
£
805
805
7,388
11,802
3,466
48,940
2,154
73,750
74,555
4,341
5,345
7,201
1,048
13,594
118,424
4,612
1,969
11,371
26
200
136,602
154,537
2,977
2,977
226,115
134
20,377
195,111
10,493
226,115
2021| |---|---|---|---|---|---| ||6,706
10,413
3,058
43,179
1,900||7,388
11,802
3,466
48,940
2,154||| ||5,507
7,201
1,119||5,345
7,201
1,048||| ||65,922
460
379
1,953
33
200||118,424
4,612
1,969
11,371
26
200||| ||3,437||2,977||| ||||||| ||||||134
20,377
195,111
10,493| ||||||226,115| Approved by the Parochial Church Council on April 2023 and signed on its behalf by Rev Caroline Beckett (Vicar), Mrs Sheila Crow and Mr Bob Goodenough (Churchwardens) Rev Caroline Beckett Mrs Sheila Crow Mr Bob Goodenough The accompanying notes form part of these financial statements Page 2 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Notes to the Financial Statements** ## **For the Year Ended 31st December 2022** ## **1. Accounting Policies** ## **a) Basis of financial statements** The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards (FRS102) and the current Statement of Recommended Accounting Practice and Reporting by Charities (SORP 2015). The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members. The Friends of All Saints have agreed with the PCC that they are responsible for maintaining the fabric of All Saints Church. ## **b) Funds accounting** _Endowment funds -_ are funds the capital of which must be retained either permanently or at the PCC'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 endownment 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 PCC activity intended by the donor. Where these funds have unspent balances, interest on their pooled investments is applied based on the underlying bank account interest received. _Unrestricted funds -_ are income funds which are to be spent on the PCC's general purposes. _Designated funds -_ are general funds set aside by the PCC 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 PCC's own use abated in line with assets' annual depreciation charges in the SOFA. Designated funds remain unrestricted and the PCC will move any surplus to other general funds. ## **c) Income and Endowments** 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 PCC is entitled to the use of the resources, an inflow of economic benefit is probable and the amounts due are reliably quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All incoming resources are accounted for gross. Parish Giving Scheme income includes the asociated Gift Aid. ## **d) Expenditure** Expenditure is accounted for on an accruals basis and is accounted for gross. _Grants -_ Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC. _Church Activities -_ The diocesan parish contribution is accounted for when paid. Any parish contribution unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet. Page 3 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022** ## **e) Fixed Assets** ## _Tangible Fixed Assets_ Consecrated and beneficed property of any kind is excluded from the accounts by s96(2) of the Charities Act 1993. Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and, which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 1st January 2014 there is insufficent cost information available and therefore such assets are not valued in the accounts. All expenditure on consecrated or beneficed buildings and individual items costing under £500 are written off in the year they were incurred. By virtue of this policy the PCC has tangible fixed assets, a Ride on Mower and two other mowers for use in Churchyard Maintenance. This year the deposit was paid on a new Churchyard shed and some matting was laid in the Churchyard to assist vehicular access Depreciation policies are as follows; Churchyard Machinery - 25% Straight line basis Churchyard Buildings and paths - 20% Straight line basis Donation Station - 33% Straight line basis ## _Investments_ Investments are stated at market value at the balance sheet date. ## **f) Current Assets** Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held on deposit with the CBF Church of England Funds Page 4 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022 2 Income and Endowments** |Unrestric-
ted Funds
**a) Voluntary Income**
£
Gift Aid - Bank
13,650
Parish Giving Scheme (Inc associated Gift Aid)
23,291
Gift Aid - Envelopes
2,895
One -off Gift Aid Gifts
2,805
Tax recoverable on Gift Aid
5,719
Other Planned Giving
1,200
Loose Plate Collections
3,781
Giving by Card or Telephone
1,757
Giving through Church Boxes
433
Collections for Charities
1,514
Donations appeals etc
660
Non recurring one off grants
57,705
**b) Activities for generating funds**
Christmas Bazaar, Quiz Nights etc
1,389
Other funds generated
108
Ticket sales for events
Bookstall Sales
300
Coffee Mornings/Concert refreshments
1,906
3,703
**c) Income from Investments**
Dividends on CBF Investment Fund and Other
Bank and CBF Deposit Fund Interest
-
**d) Income from Church Activities**
Fees for Weddings and Funerals
21,407
Hiring of Churches
4,676
Parish Magazine Advertising Income
Parish Magazine Cash Donations
Parish Magazine Subscriptions
26,083
**e) Other incoming Resources**
Insurance Claims - Lychgate Repair
Contribution toward Churchyard Mtc
Contribution from FOAS Lighting & cleaning
308
308
**Total Incoming Resources**
87,799|Unrestric-
ted Funds
**a) Voluntary Income**
£
Gift Aid - Bank
13,650
Parish Giving Scheme (Inc associated Gift Aid)
23,291
Gift Aid - Envelopes
2,895
One -off Gift Aid Gifts
2,805
Tax recoverable on Gift Aid
5,719
Other Planned Giving
1,200
Loose Plate Collections
3,781
Giving by Card or Telephone
1,757
Giving through Church Boxes
433
Collections for Charities
1,514
Donations appeals etc
660
Non recurring one off grants
57,705
**b) Activities for generating funds**
Christmas Bazaar, Quiz Nights etc
1,389
Other funds generated
108
Ticket sales for events
Bookstall Sales
300
Coffee Mornings/Concert refreshments
1,906
3,703
**c) Income from Investments**
Dividends on CBF Investment Fund and Other
Bank and CBF Deposit Fund Interest
-
**d) Income from Church Activities**
Fees for Weddings and Funerals
21,407
Hiring of Churches
4,676
Parish Magazine Advertising Income
Parish Magazine Cash Donations
Parish Magazine Subscriptions
26,083
**e) Other incoming Resources**
Insurance Claims - Lychgate Repair
Contribution toward Churchyard Mtc
Contribution from FOAS Lighting & cleaning
308
308
**Total Incoming Resources**
87,799|Desig-
nated
Funds
£
100
1,515|Restric-
ted Funds
£
170
107,729|Endow-
ment
Funds

£
170
|Endow-
ment
Funds

£
170
|Total
Funds
2022

£
13,650
23,291
2,895
2,905
5,719
1,200
3,781
1,757
433
1,514
2,515
107,729|Total
Funds
2021
£
13,300
21,898
4,163
1,426
5,403
1,200
2,418
316
173
414
1,904
24,400| |---|---|---|---|---|---|---|---| ||||||||| ||57,705|1,615|107,899||170
|167,389|77,015| ||1,389
108
300
1,906||||20|1,389
108
-
300
1,926|1,308
-
1,214
50
640| ||3,703|-|-||20|3,723|3,212| ||||1,642
285||71|1,642
356|1,549
159| ||-|-|1,927||71|1,998|1,708| ||21,407
4,676|2,932
253
1,079|3,668|||25,075
4,676
2,932
253
1,079|20,599
1,793
2,836
516
1,416| ||26,083|4,264|3,668||-|34,015|27,160| ||308||1,193|||-
1,193
308|500
1,193
361| ||308|-|1,193||-|1,501|2,054| ||87,799|5,879|114,687||261
|208,626
111,149|| Page 5 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022** ## **3 Expenditure** |**a) Church Activities**
Giving to Missionary Societies
Giving - Relief and Development Agencies
Home Mission
Secular Charities
PCC Charitable Giving
Diocesan Parish Share
Working expenses of Vicar
Vicar's Telephone
Locum Clergy Expenses
Upkeep of Services
Organ/Piano Tuning
Education
Sunday School running costs
Salary of Parish Administrator
Salary of Activity Coordinator
Independent Examiners Fee
Church running - Insurance
Church running - Electricity
Church running - Gas
Church running - Water
Church Maintenance
Cleaning
Caretaking
Church Office - Telephone
Administration
Website Upkeep
Magazine & Booklet Expenses
Upkeep of Churchyard
Churchyard Equipment
Fees for Weddings and Funerals
Sundry Expenses
All Saints - Expenditure See Note 12
Depreciation See Note 6
**b) Generation of voluntary income**
Coffee Morning Expenses
Costs of Fundraising
Bank Charges & Transaction Fees
**Total Expenditure**|Unrestric-
ted Funds
£
194
394
53
1,118
300
48,792
240
985
1,339
293
65
2,406
600
2,238
2,821
4,279
1,176
3,466
1,669
1,014
2,284
12,922|Desig-
nated
Funds
£
897
855
3,432
155
682|Restric-
ted Funds
£
260
263
2,406
2,472
3,108
187
5,587
955
157,251
832|Endow-
ment
Funds

£
|Endow-
ment
Funds

£
|Total
Funds
2022
£
194
394
53
1,118
300
48,792
-
240
985
1,339
293
325
263
4,812
2,472
600
2,238
2,821
4,279
3,108
2,073
3,466
1,669
1,014
2,471
855
3,432
5,587
955
12,922
155
157,251
1,514|Total Funds|Total Funds| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||2021
£
-
220
736
1,226
300
45,902
-
240
240
1,777
278
-
188
-
-
570
2,175
1,465
2,325
616
1,537
3,177
1,440
1,158
2,080
-
3,720
4,446
280
10,542
68
49,937
515| ||88,648|6,021|173,321||-
|267,990|137,158|| ||190
188|||||190
-
188|28
100
72|| ||378|-|-||-|378|200|| ||89,026|6,021|173,321||-
|268,368|137,358|| Page 6 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022** ## **4 Staff Costs** ## **a) Wages and Salaries** 2022 2021 £ £ 16,886 8,839 During the year the PCC employed a cleaner, a caretaker, and a Building/ Groundsman who also performed the roles of Sexton and Verger. A new Administrator was appointed in February and in September the same employee added the Activity Coordinator role to her job. This aspect of her role is financed by the All Saints Angels project. Payments to all staff were large enough to attract tax and national insurance which were accounted for to HMRC using the services of a payroll provider. The PCC also offers the Nest Pension scheme to qualifying employees. ## **b) Payments to PCC members** No payments or expenses were paid to any member of the PCC in connection with their services as PCC members. Chris Bloor, Sheila Crow & Linda Salmon received fees in conection with their services at Funerals and Weddings. ## **5 Financial Activity within the Funds** All Saints Fabric and Resources Restricted Fund The PCC established this fund to receive grants and other income in connection with the activities Angels Project and the Tower of Strength project to restore the tower, provide a toilet and small kitchen. Further details are at Note 12. ## St James Alteration Fund There has been little financial activity in this fund this year. ## Churchyard Fund The Fund is used to maintain the churchyard at All Saints. It supports the work of the 'Holy Mowers' a team of volunteers who maintain the churchyard. The PCC transfers 50% of its share of fees received for burials, interments and memorials to the fund.This totalled £3,030 in 2022 (£2,845 2021). ## Churchyard Trust The PCC identified this restricted trust, originally part of the Churchyard Fund, to separate the Churchyard investment from the running costs. Income generated by this fund is transferred on receipt to the Churchyard Fund to support running costs. St James Fabric Designated Fund The Fabric Fund receives money that has been left to the Church 'In Memoriam' and other gifts for St James Native Designated Fund The PCC set this fund up to separate the income and expenditure associated with the Native magazine. ## **6 Fixed Assets - Tangibles** |Mowers
Brought Forward
Additions in year
Carried Forward
Depreciation
Brought Forward
Charge for year
Carried Forward
Net Book Value|ChurchYard
Donation
Total
Total
Machinery Shed/PathStation
2022
2021
£
£
£
£
£
2,060
2,060
2,060
1,549
2,046
3,595
-| |---|---| ||2,060
1,549
2,046
5,655
2,060| ||1,255
1,255
740
515
317
682
1,514
515| ||1,770
317
682
2,769
1,255| ||290
1,232
1,364
2,886
805| Page 7 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022** ## **7 Fixed Assets - Investments** The change in investments is due entirely to gains on revaluation as follows |Tithe Chancel Trust
Francis Family Trust
Chancel Trust
Churchyard Trust
Pym and Bayard Brown Charities
**Total Investments**|Market
Value
01/01/22
Loss on
revaluation
Market
Value
31/12/22
£
£
£
7,388
682
-
6,706
11,802
1,389
-
10,413
3,466
408
-
3,058
48,940
5,761
-
43,179
2,154
254
-
1,900| |---|---| ||73,750
8,494
-
65,256| |**8 Debtors and Prepayments**
_Unrestricted Fund_
Tax Recoverable on Gift Aid
Fees due from Undertakers
Friends of All Saints Contribution to Lighting and Cleaning
_Designated Fund - Native Fund_
Magazine Expenses|2022
2021
£
£
5,000
2,439
5,092
1,644
308| |---|---| ||10,400
4,083
258| ||10,400
4,341| |**9 Creditors : Amounts falling due in one year**
_Unrestricted Fund_
Utility Accruals
Wedding Fees paid in advance
Vicars Expenses
Missionery Societies
Home Mission
Independent Examiners Fee
Diocesan Fees Return
Organ Tuning
Other Accruals
_Restricted Fund - Churchyard Fund_
Toilet hire|2022
2021
£
£
442
259
800
1,255
480
240
52
53
83
600
570
552
408
293
33
24| |---|---| ||3,305
2,839| ||132
138| ||3,437
2,977| Page 8 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022** ## **10 Analysis of Net Assets by Fund** |**10 Analysis of Net Assets by Fund**|||||||| |---|---|---|---|---|---|---|---| |Tangible Fixed Assets
Investment Fixed Assets
Current Assets
Less Current Liabilities
**Net Assets**|Unrestric-
ted Funds
£
2,212
3,305
-|Desig-
nated
Funds
£
1,364
18,871|Restricted
Funds
£
1,522
56,650
70,879
132
-|Endow-
ment Funds

£
8,606
1,212
-|Total
Funds
2022
£
2,886
65,256
93,174
3,437

-|Total Funds
2021
£
805
73,750
154,537
2,977
|| ||||||||| ||1,093
-|20,235|128,919|9,818
157,879|||226,115| ## **11 Statement of Funds** |_Unrestricted Fund_
General Fund
_Designated Funds_
St James Fabric Designated Fund
Native Magazine Fund
_Restricted Funds_
All Saints Fabric and Resources Fund
Brightlingsea Chancel Trust
Churchyard Fund
Churchyard Trust
Francis Trust
Sunday School Fund
St James Alteration Restricted Fund
_Endowment Funds_
Pym & Bayard Brown Charity
Tithe Chancel Trust
**Total Funds**|Bal b/fwd
01/01/22
Income
Expediture
Transfers
other gains
and losses
Gains and
Losses
Bal c/fwd
31/12/22
£
£
£
£
£
£
134
87,799
89,026
-
-
1,093
-| |---|---| ||17,194
1,615
2,589
-
-
-
16,220
3,183
4,264
3,432
-
4,015| ||20,377
5,879
6,021
-
-
-
20,235| ||
2,768
108,522
159,975
-
-
-
48,685
-
8,501
162
-
-
408
-
8,255
18,312
4,238
12,888
-
1,284
-
10,946
48,939
1,284
-
1,284
-
5,761
-
43,178
12,536
310
-
1,389
-
11,457
6,319
48
458
-
-
-
5,909
97,736
123
-
-
-
97,859| ||195,111
114,687
173,321
-
-
7,558
-
128,919| ||3,105
261
-
-
254
-
3,112
7,388
-
-
-
682
-
6,706| ||10,493
261
-
-
936
-
9,818| ||226,115
208,626
268,368
-
-
8,494
-
157,879| The overdrawn All Saints Fabric and Resources Fund is due to timing differences between the receipt of grant and the payment of contractors. The project is fully financed and the fund will right its self in Spring 2023. At the planning stage cash flow projections had shown the fund would be overdrawn at this stage of the project. Page 9 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022** ## **12 All Saints Restoration - Tower of Strength and Angels Projects** The project is a partnership with the Friends of All Saints and the PCC. As the responsible body the PCC makes the payments and receives any grants. This note lists the grant aid received in the year and shows in more detail the major expenditure incurred. The PCC is grateful for the support received from grant givers. |expenditure incurred.
is grateful for the support received from grant givers.|| |---|---| |Grants Received
National Heritage Lottery - Development Stage
National Heritage Lottery - Delivery Stage
Bishop Radford Trust
Beatrice Laing Trust
Garfield Weston Trust
FSJ Trust
Listed Places of Worship Grant
Project Expenditure
Building Costs
Project Staff
Profesional Fees
Recruitment
Furniture and Equipment
Education Support|2022
2021
£
£
2,188
24,400
73,443
1,000
5,000
20,000
3,000
3,098| ||107,729
24,400| ||£
£
109,332
14,242
16,158
24,808
27,304
583
8,286
6,475| ||157,251
49,937| In 2023 a further £55,000 is due to be paid in other grants as well as continuing support from the National Heritage Lottery Fund. Page 10 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022** ## **13 Charitable Giving** These gifts to charity have arisen through Collections at Services, proceeds from Jennifer's Bookstall, use of Trust Funds and personal anonymous gifts. The PCC has made donations as shown below. All from General Fund unless stated otherwise |The PCC has made donations as shown below.
All from General Fund unless stated otherwise||| |---|---|---| ||2022|2021| ||£|£| |Giving to Missionary Societies||| |Beacon of Hope|141|| |Embrace|53|| ||194|-| |Giving-Relief and Development Agencies||| |Refugee Action - Colchester||220| |British Red Cross - Ukranian Appeal|69|| |Brightlingsea Church Lads and Church Girls|18|| |Disasters Emergency Committee - Parkistan Flood Appeal|307|| ||394|220| |Home Mission||| |Brightlingsea Church Lads and Girls Brigade||50| |Childrens Society|53|84| ||53|134| |_From the Francis Trust_||| |Brightlingsea Church Lads and Girls Brigade - Bikeability||602| |Secular Charities||| |Colchester Night Shelter|200|| |Brightlingsea Royal British Legion Rememberance Sunday||146| ||200|146| |Christmas Tree Festival Entrance Fees taken by card|918|1,080| |PCC Charitable Giving||| |Deanery Christians Against Poverty Officer|250|250| |Essex Clergy Charity Corporation|50|50| ||300|300| |Total Charitable Giving (Excl Christmas Tree Festival)|1,141|800| |Percentage of Voluntary Giving and Bookstall Sales|2.0%|1.0%| Page 11 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Notes to the Financial Statements (Continued)** ## **For the Year Ended 31st December 2022** ## **14 Comparative Fund Analysis for 2021 Statement of Financial Activitie** |Notes
**Income and Endowments**
Voluntary Income
2 (a)
Activities for generating funds
2 (b)
Investment Income
2 (c)
Church Actvities
2 (d)
Other incoming resources
**Total Income and Endowments**
**Expenditure**
Church activities
3 (a)
Costs of Generating Vol Income
3 (b)
**Total Expenditure**
**Net Incoming/(outgoing) Resources**
Other recognised gains/losses
Transfers between funds -(Out) In
Gains/(losses) on investment assets 6
**Net movement in funds**
Total funds brought forward at 01/01/2021
Less: Prior Year Adjustment
14
**Total funds carried forward at 31/12/21**|Notes|Unrestric-
ted
Funds
£
51,897
1,998
18,343
361|Desig-
nated
Funds
£
4,768|Restric-
ted Funds
£
25,118
1,214
1,653
4,049
1,693|Endow-
ment
Funds

£
55|Endow-
ment
Funds

£
55|Total
Funds
2021

£
77,015
3,212
1,708
27,160
2,054|Total
Funds
2020
£
98,717
723
1,846
22,304
1,512| |---|---|---|---|---|---|---|---|---| |||||||||| |||72,599|4,768|33,727||55
|111,149
|125,102| |||75,695
82|3,524|57,939
118|||137,158
200|98,247
59| |||75,777|3,524|58,057||-
|137,358|98,306| |||3,178
-|1,244|24,330
-
8,034||55
-
1,368|26,209

-
9,402|26,796
-
4,311| |||3,178
-
3,312|1,244
19,133|16,296
-
211,407||1,423
-
9,070
|16,807

242,922

-
-|31,107
211,843
28
| |||134|20,377|195,111||10,493
|226,115
|242,922| ## **14 Prior Year Adjustment** This relates to a posting error after the accounts were agreed but before the ledger had been closed to old postings. Page 12 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Income Budget 2022-2023** THIS DOES NOT FORM PART OF THE ACCOUNTS |**a) Voluntary Income**
Gift Aid - Bank
Gift Aid - Envelopes
Parish Giving Scheme
One -off Gift Aid Gifts
Gift Day Income
Tax recoverable on Gift Aid
Other Planned Giving
Loose Plate Collections
Text and Card Giving
Giving through Church Boxes
Collections for Charities
Donations appeals etc
**b) Activities for generating funds**
Christmas Bazaar, Quiz Nights etc
Other funds generated
Bookstall Sales
Coffee Mornings
**INCOME TO BE GENERATED**
**c) Income from Investments**
Dividends on CBF Investment Fund
Bank and CBF Deposit Fund Interest
**d) Income from Church Activities**
Fees for Weddings and Funerals
Hiring of Churches
Parish Magazine Advertising Income
Parish Magazine Cash Donations
**e) Other incoming Resources**
Contribution from FOAS for Lighting
Contribution Churchyard Fund Admin
**Total Incoming Resources**|Budget
2022
£
13,300
4,100
22,000
2,000
6,000
1,200
5,800
500
300
1,500
500|Actual
2022
£
13,650
2,895
23,291
2,805
5,719
1,200
3,781
1,757
433
1,514
660|Budget
2023
£
13,300
3,000
23,100
2,000
5,000
1,200
4,000
1,600
400
1,500
800|Budget
2023
£
13,300
3,000
23,100
2,000
5,000
1,200
4,000
1,600
400
1,500
800| |---|---|---|---|---| |||||| ||57,200|57,705||55,900| ||1,500
150
400
2,000|1,389
108
300
1,906||1,500
100
400
1,700| ||4,050|3,703||3,700| |||||**36,000**| ||-|||| ||20,500
3,675|21,407
4,676||17,500
5,400| ||24,175|26,083||22,900| ||360
2,500|308||360| ||2,860|308||360| ||88,285|87,799||118,860| Page 13 The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea All Saints with St James ## **Expenditure Budget 2022-2023** ## THIS DOES NOT FORM PART OF THE ACCOUNTS ## **General Fund Summary Budget** |**Church Activities**
Giving to Missionary Societies
Giving - Relief and Development Agencies
Home Mission
Secular Charities
Giving to Charities
PCC 5% Tithe Charitable Giving
Diocesan Parish Share
Parish Share to be found
Working expenses of Vicar
Vicar's Telephone
Locum Clergy Expenses
Upkeep of Services
Organ/Piano Tuning
Parish Training and Mission
Salary Parish Administrator
Independent Examiners Fee
Church running - Insurance
Church running - Electricity
Church running - Gas
Church Maintenance
Cleaning
Caretaking
Church Office - Telephone
Administration
Fees for Weddings and Funerals
Sundry Expenses
**Generation of voluntary income**
Coffee Morning Expenses
Bank Charges & Transaction Fees
**Total Resources Expended**
**General Fund Budgeted Summary**
Income (from Page 12)
Less Expenditure (From above)
Add Balance Brought Forward(from page2)
**Deficit Balance Carried Forward**||Budget
2022
£
1,900
300
48,792
1,000
240
400
2,000
300
100
5,000
550
2,300
2,470
6,600
1,000
3,500
1,440
1,200
2,000
14,200
100|Budget
2022
£
1,900
300
48,792
1,000
240
400
2,000
300
100
5,000
550
2,300
2,470
6,600
1,000
3,500
1,440
1,200
2,000
14,200
100|Actual
2022
£
194
394
53
1,118
300
48,792
240
985
1,339
293
65
2,406
600
2,238
2,821
4,279
1,176
3,466
1,669
1,014
2,284
12,922|Actual
2022
£
194
394
53
1,118
300
48,792
240
985
1,339
293
65
2,406
600
2,238
2,821
4,279
1,176
3,466
1,669
1,014
2,284
12,922|Budget
2023
£
1,900
300
51,232
11,238
1,000
240
500
1,500
300
100
2,860
650
2,400
4,420
9,950
1,200
3,700
2,500
1,300
2,100
11,020
100| |---|---|---|---|---|---|---| |||||||| ||||95,392||88,648
110,510|| ||||150
130||190
170
188
170|| ||||280||378
340|| ||||95,672||89,026
110,850|| ||||88,285
95,672||87,799
118,860
89,026
110,850|| ||-||7,387

-
134||1,227

8,010
134
1,093
-|| ||-||7,253

-||1,093

6,917|| The PCC will need to find additional income of £3000 per month to achieve this budget, but has resolved to tithe any additional income raised to give to the Diocese to support the Parish Share. Page 14