The Parochial Church Council of the Ecclesiastical Parish of
Brightlingsea
All Saints with St James
Registered Charity Number 1149403
Financial Statements and Report
sl
Year Ended 31 December 2023
Vicar..
Rev'd Caroline Beckett BA (Hons)
Bankers:
Lloyds Bank, Colchester
Barclays Bank, Colchester
Independent Examiner:
Carol Green FCCA
Peyton Tyler Mears
Middleborough House
16 Middleborough
Colchester
Essex C01 1QT

The Parochial Church Council of the Ecclesiastical P8rish of Brightlingsea
All Saints with St James
Flnancial Review and Governance Statement forthe Year ended 31$t December 2023
Financial Review
To begin with a brief note about the layout of the accounts. The first page shows the Incom6 and
Expenditure across the various funds. The second page shows the Balance Sheet. There then follow
notes lo the accounts which it is hoped aid your und6rstanding. A simple General Fund Income and
Expenditure account is included on pages 13 and 14.
Finances have again been difficult for the general running of the Parish. Giving has shown some
increase and a limited Stewardship Campaign has borne fruit as the congregation has reviewed its
givlng. It is to be hoped that this grows in the coming year. However we thank God that our Sncome
has almost met our expenditure. Total receipts on Ihe unrestricted General Fund were £104.226 of
which voluntary income was £71,628. Planned giving Ihrough Ihe bank remained stable but giving via
envelope has declined and the Parish Giving Scheme Ilhis figure includes associated Gift Aid)
continued to rise. The Parish Giving Scheme enables givers to set up a direct debit with the Ghurch,
the scham8 also collects gift aid each month and is a more robust way of giving to the parish. It is to
be hoped that gradually our regular givers will transfer lo this scheme.
Total payments on the Unrestricted General Fund were £109,141. The largest item of expenditure
was the Diocesan Parish Share. The cost per p8rish is approximately £101,600. This provides for the
stipends, housing, support and training costs of the full time clergy together with the Diocesan central
costs. The indlvidual Parish Share is based on a formula that uses congregation headcount together
wilh an adjustment to reflect the degree of deprivation in the parish. The formula was updated and the
parish was asked lo pay £62,470. A 280/0 increase. The PCC agreed il could only meel £51,232 but
donations and fund raising allowed a payment of £54,007. This parish still owes the dioc8se £8,463.
More details are included at Note 9.2 page 8. The remainder of the expenditure was to provide
activities and cover Ihe Parish's running costs. At the and of the year the PCC Iransferred £2,000
from The St James Fabric Fund and the Native Fund (both designated funds) to the General Fund to
support it, as it had an increasingly large overdrawn balance.
Details of the parish's charitable giving is shown in Note 12 (page 11 }. The PCC'S policy on
transferring lo the Churchyard Fund 50°/o of ils share of burial, interment and memorial fe&s
generated £5,765 and this has helped with the maintenance of All Saints Churchyard. Through a late
application Brighllingsea Town Council continued to pay a grant of £1,193 towards the Costs of
maintalning All Saints Churchyard. The PCC acknowl6dges this grant and gives thanks. The
Churchyard Trust quarterly dividend from the Diocese is paid into the Churchyard Fund which
finances the maintenance and running ofthe Churchyard. The PCC is grateful for the help ofthe Holy
Mowers in this respèct. A new shed has bèen installed following completion of the building work to All
Saints tower.
The work to restore All Saints Church and the provisSon of a toilet and kitchenette has been
completed. The PCC is very grateful for the generosily of a number of trusts who have helped to
cover the cost of the project and particularly the local communily for help with finding an additional
£20,000 for a replacement B6am. The National Heritage Loltery Fund provides 660/0 of the cost. Tho
project continues wilh regular community activities. This will enable the church to beGom8 a heritage
hub within the community. Details of Ihe grants received and the major expenditure in 2023 are
shown 81 Note 12 on page 10.The All Saints Fabric and R6sources Fund is overdrawn to £23.392.
This Is due to timing differences between the receipt of grant and the payment of contractors.
The PCC has continued to publish The Natlva magazine and are grateful to Ihe support from local
businesses which generated £2,380 in advertising revenue. The St James Fabric Fund has been
used to pay the larger one off maintenance costs including £10,140 to repair the chancel roof. There
were no Legacies received in 2023.Further details of the operation of the PCC'S Funds can be found
at Notè 5 Ipage 71 to the accounts.

The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea
All Saints with St James
Reserves Polic
It is the PCC'S policy to try and maintain a balance on the Unrestricted General Fund of at least three
months unrestricted payments. This is equivalent lo £27,300. It is held to smooth out fluctuations in
cash flow and to me8t emergencies. The PCC holds balances of £3,500 in Unrestricted and
Designated funds. This is below the minimum that should be held, and the PCC has a major
challenge going forward to restore the level of its unrestricted balances. In addilion it needs to raise
an additional £3,300 per month in order to meet increased costs and the increase in ils contribution to
the Diocese. Achieving this will place its finances on a more sustainable footing.
Structuro Governance and Mana
emont
The method of appointment of PCC members is set out in the Church Representation Rules. The
membership of the PCC consists of the vicar, the churchwardens and members elected by those
members of the congregation who are on the electoral roll of the church. All members of the
congregation are encouraged to register on the electoral roll and to stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and
importanc6 to the parish including deciding on how the funds of the PCC are to be spent.
The PCC'S agenda includes regular discussion of worship, mission and outreach, safeguarding, fabric
and finance. The PCC met 12 times during the year with an average attendance of approximately
78Yo.
Administrative Information
All Saints with St James Church is part ofthe St Osyth Deanery in the Church of England Diocese of
Chelmsford. The correspondence address is The Church Office, Sl James Church, Victoria Place,
Brighllingsea, Colchester. Essex, C07 OAE. Olher contact details can be found on Ihe website..
www.allsainlswilhst.arnesb-sea.co.uk
The PCC is a body corporate (PCC Powers Measure 1956 and Church Representatlon Rules 2006)
and a Registered Charity number 1149403.
PCC members who have served at any time from 1 $1 January 2023 unlil Ihe date this report was
approved are..
Vicar: The Reverend Caroline Beckett
Churchwardens.. Sheila Crow (till 04.01.241
Bob Goodenough
Elected members..
Chris Bloor
Judith Gibbons (Curate)
Mary Bugbee
Catherine Graham LLM
Vivien Chapman
Ed Gray - (Pro Warden till 23.04.23)
Claudia Campbell {Secretary & Deanery Synod from 23.04.231
John Dines
Angela Herbert (Pro Warden till 01.01.24 & Safeguarding)
Abbie Fairbairn
Terry Loader
Lyn Forster
Janet Russell {Deanery Synod rep)
Jennifer Gallant
Linda Salmon
David Girdleslone
Peter Talmey {Pro Warden co opted 11.07.23)
Jane Girdlestone (Deanery Synod rep from 23.04.23}
Exofficio..
Claudia Campbell (Secretary)
David Wiggins (Treasurer)

The Parochial Church Council of the Ecclesiastical Parish of Brighllingsea
All Saints with Sl James
Independent Examiner's Report to the Trustees of the Ecclesiastical Parish of
Brightlingsea - All Saints with St James
I report on the accoun15 for the Year Ended 31. December 2023, wliich are sel out on pages
1 to12.
Respectlve responsibilities of the Trustees and the Independent Examiner
The charity's trustees consider that an audit is not required for this year under section 144(21
of the Charities Act 2011 (the 2011 Acll and that an Independent examination is needed.
It is my responsibility to
Examine the accounts under section 145 of the 2011 Act.,
Follow procedures laid down in the general directions given by the Charily
Commissioners section 14515)Ib) of the 2011 Act., and
state whether particular matters have come to my attention.
Basis of Independent Examiners Statement
My examination was carried out in accordance with the General Directions given by the
Charity Commission.
An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those reGords. It also includes consideration of
any unusual items or disclosures in the accounts, and seeking explanations from the
management committee concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in a full audit, and consequently I do not
express an opinion on the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention..
{11 which gives me reasonable cause to believe that in any malerial respect the
requirements
to keep accounting records in accordance with S130 of the 2011 Act., or
to prepare accounls, which accord with these accounting records have not
been met.. or
(21 to which, in my opinion. attention should be drawn in order to enable a proper
understanding of the accounts lo be reached.
Carol GreeTI FCCA
Peylon Tyler Mears
Middleborough House
16 Middleborough
Colchesler
Essex
C01 1QT
Dated 25th March 2024

The Parochial Church Council of the Ecclesiastical Parish of Brighllingsea
All Saints with Sl James
Statement of Financial Activities
for the Year Ended 31st Dècembor 2023
Desi
Unrestric- naled
Notes ted Funds Funds
Endow-
Reslric-
ment
led Funds Funds
Total
Funds
2023
Total
Funds
2022
Incomè and Endowments
Voluntary Income
Aclivilies for generating funds
Investment Income
Church Aclvities
Other incoming resources
2(al
2(bl
2{cl
2(dl
71,628
4,521
3.443 617,445
1,804 694,320 167,389
4,521
3,723
3,111
1,998
38,010
34,015
1,443
1,501
3,018
6,361
1,193
93
27,827
250
3.822
Total Income and Endowments
104,226
7,265 628,017
1.897 741,405 208,626
Expenditure
Church activities
Costs of Generating Vol Income
31a)
31b}
108,754 17,676 601.445 1,967 729,842 267,990
662
676
378
Total Expendituro
109,416 17,678 601,449
1,975 730.518 268,368
Net Incomingl{outgoingl Resources
5.190 10,413
26,568
78
10,887
59,742
Olher recognised gainsllosses
Transfers between funds -IOut) In
Gainslllossesl on investment assets
4,000
4.000
5,330 1,022
6,352
8,494
Net movement in funds
1,190 14,413
31.898
944
17,239
68,236
Total funds brought forward al 0110112023
1,093 20,235 128,919 9,818 157,879 226,115
Total funds carri8d forward al 31112123
2,283
5,822 160,817 10,762 175,118 157,879
Nole 14 shows a Fund Analysis for the 2022 Slalemenl of Financial Activilies on Page 12
Page 1

The Parochial Church Counci5 of the Ecclesiastical Parish of Brighllingsea
All Saints with St James
Balance Sheet as at 31st December 2023
Notes
2023
2022
Fixed Assets
an
ible Fixed Assets
Total Tangible Fixed Assets at Nel Book Value
Investments
Tithe Chancel Trust
Francis Family Investment Trust
Chan￿1 Trust
Churchyard Trust
Pym and Bayard Brown Charities
Total Fixed A89et8
2,776
2,776
2,886
2,886
7,548
11,393
3.346
47,241
2,080 71.608
74,384
6,706
10.413
3.058
43,179
1,900
65,256
68.142
Current Ass8tg
Debtors and prepayments
13,031
10.400
Short Term De
osils
Chancel Trust Deposit
Sunday School Fund Deposit
Pym and Bayard Brown Charities Deposit
Cash al Bank and in Hand
Barclays 10 day Notice Account
Barclays Deposit Account
Barclys e-Payments Account
Lloyds Current Account
Cash in Hand
Pelly Cash
5,776
7,201
1,212
5.507
7,201
1,119
14,189
13,827
72,604
14
1,295
2.198
29
200
65,922
460
379
1.953
33
200
76.340
68,947
Total Current Assgts
Lg88: Liabilities
Creditors.. amounts falling due within one year
Total Liabilitios
103,560
93,174
2,826
3,437
2,826
3,437
NET ASSETS
Represented by.,
Funds
Unreslricled Funds
Designated Funds
Restricted Funds
Endowment Funds
Total Funds
175,118
157,879
10
2,283
5,822
160,817
10,762
175,118
1,093
20,235
128,919
9,818
157,879
Approved by the Paiochial Church Council on27March 2024 and signed on Ils behalf by
Rev Caroline Beckett (Vicar) and Mr Bob Goodenough Ichurchwardenl
Rev Caroline Beckett
Mr Bob
oodenough
The accompanying notes form part of these financial statements
Page 2

The Parochial Church Council of the Ecclesiaslical Parish of Brighllingse8
All Saints with St James
Notes to the Flnancial Statements
For the Year Ended 31 st December 2023
1. Accounting Policies
a) Basls of flnanclal statements
The financial statements have been prepared under the Church Accounting Regulations 2006
in accordance with applicable accounting standards {FRS102} and the currenl 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 al market value. The financial statements include all
Iransaclions, assets and liabilities for which the PCC is responsible in law. They do nol include
the accounts of church groups that owe their affilialion lo another body, nor those which are
informal gatherings of church members. The Friends of All Saints have agreéd with the PCC
that they are responsible for maintaining the fabric of All Saints Church.
b) Fltnds accountlng
Endowmonl funds - are funds the capital of which musl be retained either permanently or at
the PCC'S discretion., the income derived from the endowment is lo be used either as
restricted or unrestricted income funds, depending upon the purpose for which the
endownment was establishad in the first place.
RestriGted funds - comprise {a) income from endowments which is to bè expended only on
the restrict8d purposes intended by the donor arid (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 administralion purposes only. Funds designated as
invested in fixed assels for the PCC'S own use 8bated in line with assets, annual depreciation
charges in the SOFA. Designaled funds romain unrestricted and the PCC will move any
surplus to other general funds.
c) Income and Endowmenls
Planned giving, collections and similar donatlons are recognlsed when received. Tax refunds
are reeognised when the incoming resource to which they relate is received. Grants and
legacies are accounted for when the PCC is enlitled to the use of the resources, an inflow
of economic benefit is probable and the amounts due are reliably quantifiable.
Dividends ar& accounted for when declared receivable, interest as and when accrued by th8
payer. All incoming resources are accounted for gross.
Parish Giving Scheme income includes the asociated Gift Aid.
dl Expenditure
Expenditure is 8ccounled 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
contrlbution unpaid at 31 st December is shown in Note 9.2 on page 8 as it is not a legally
enforceable debt.
Page 3

The Parochial Church Council of the Ecclesiastical Parish of Brighllingsea
All Saints with St James
Notes to the Flnanclal Statements (Continued)
For the Year Ended 31st December 2023
e) Fixed Assets
Tangible Fixed Assets
Consecrated and beneficed property of any kind is excluded from the accounts by s96121 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
)nsecrated. They aro listed in the church's inventory which can be inspected. For inali8nable
property acquired prior to 1 sl January 2014 there is insufficent cost infomiation 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. Churchyard Buildings and Paths include a newly
installed shed and some matting laid in tho ChLtrchyard to assist vehicular access.
Depreciation polici8s are as follows.,
Churchyard Machinery - 250/0 Straight lin8 basis
Churchyard Buildings and paths - 20 % Straight line basis
Donation Station - 33°/o Straight line basis
Investments
Investments are staled at market value at the balance sheet date.
fj Currenl 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 unGollectable.
Short-term daposits include cash held on deposit with the CBF Church of England Funds
Page 4

The Parochial Church Council of the Ecclesiastical Parish of 8rightling5ea
All Saints with St Jalnes
Notes to the Flnanclal Statements (Contlnuedl
For the Year Ended 31st December 2023
2 Income and Endowments
Desi
Unrestric- nated
ted Funds Funds
Endow-
Restric-
ment
led Funds Funds
Total
Funds
2023
Total
Funds
2022
a) Voluntary Income
Gift Aid - Bank
Parish Giving Scheme (Inc associaled Gift Aid)
Gift Aid - Envelopes
One -off Gift Aid Gifts
Tax recoverable on Gift Aid
Other Planned Giving
Loose Plate Collections
Giving by Card or Telephone
Giving through Church Boxes
Collections for Charilies
Donations appeals etc
Christm8Stree Festival
Budget Gap Donations
Non rècurring one off grants
13,410
24.485
3,000
2,116
5,000
1,335
7,079
2.877
500
2,606
2,074
13,410
24,485
3.000
2,271
5,000
1,335
7,079
3,367
500
2,606
79,751
3,000
5,256
543,260 107,729
694,320 167,389
13,650
23,291
2.895
2,905
5,719
1,200
3,781
1,757
433
1,514
1,015
1,500
155
50
173
467
393
3,000
75,947 1,337
5,256
2,090
71,628
541,170
3,443 617,445 1,804
bl Actlvities for generating funds
Christmas Bazaar, Quiz Nights etc
Other funds generated
Bookstall Sales
Coffee Mornings
1,753
232
470
2,066
4,521
1,753
232
470
2,066
4,521
1,389
108
300
1,926
3,723
c) Income from Investments
Dividends on CBF Investment Fund and Other
Bank and CBF Deposit Fund Interest
1,878
1,140
3,018
1,878
1,233
3,111
1,642
356
1,998
93
93
d) Income from Church Actlvltles
Fees for Weddings and Funerals
Hiring of Churches
Parish Magazin& Advertising Income
Parish Magazine Cash Donations
Parish Magazine Subscriptions
23,567
4,260
6.361
29,928
4,260
2,380
687
755
38,010
25,075
4,676
2,932
253
1,079
34,015
2,380
687
755
3,822
27.827
6,361
el Other Incoming Resources
Insurance Claims - Lychgate Rgpair
Contribution toward Churchyard Mtc
Contributlon from FOAS Lighting & cleaning
1,193
1,193
250
1,443
1,193
308
1,501
250
250
1,193
Total Incomlng Resources
104,226
7,265 628,017 1.897
741,405 208,626
Page 5

The Parochial Church Council of the Ecclesiastical Parish of Brighllingsea
All Saints with St Jamas
Notes lo the Financial Slalements (Continued)
For the Year Ended 31st December 2023
3 Expendituro
Dèsi
Unreslric-
naled
ted Funds Funds
Endow-
Restric-
ment
ted Funds Funds
Total
Funds
2023
Total Funds
2022
a) Church Actlvitles
Giving to Missionary Societies
Giving - Relief and Development Agencies
Home Misslon
Secular Charities
PCC Charitable Giving
Diocesan Parish Share
Working expenses of Vicar
Vicarfs Telephone
Locum Clergy Expenses
Upkeep of SeNices
OrganlPiano Tuning
Education
Sunday School running costs
Refreshments- Charitabla
Parish Training & Misslon
Salary of Parish Administrator
Salary of Activity Coordinator
Independent Examiners Fe@
Church running- Insurance
Church running - Electricity
Church running - Gas
Church running - Waler
Church Maintenance
Cleaning
Caretaking
Church Office - Telephone & Broadband
Administration
Website Upkeep
Magazine & Booklet Expenses
Upkeep of Churchyard
Churchyard Equipment
Fees for Weddings and Funerals
Sundry Expenses
All Saints - Expenditure See Note 12
St James- Chancel roof renewal
Depreciation See Note 6
100
324
125
2,336
50
54,007
100
324
1,593
2,835
50
54,007
194
394
53
1,118
300
48,792
1,468
499
240
240
240
985
1,339
293
325
263
1.733
425
45
1,778
425
156
527
27
249
5,590
7,418
600
2,369
5,337
9.310
211
6,353
7,191
1,275
905
2,100
921
4,031
4,020
538
16,175
677
580,860
10,140
1,510
729,842
156
527
27
198
2,795
7,418
51
2,795
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
600
2,369
5,337
9,310
211
20
3,552
3,631
3,563
1,275
905
1,805
921
2,702
76
295
4,031
4,020
538
16.175
677
580,860
10,140
682
828
17,676 601,445 1,967
1,514
267,990
108,754
bl Generation of voluntary Income
Coffee Morning Expenses
Bank Charges & Transactlon Fees
218
444
662
218
458
676
190
188
378
Total Expendilure
109,416
17,678 601,449 1,975 730,518
268,368
Page 6

The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea
All Salnts wlth St James
Notes to the Flnanclal Statements (Contlnued)
For the Year Ended 31st December 2023
4 Staff Costs
2023
2022
a) Wages and Salaries
21,886
16,886
During the year the PCC employed a cleaner, a caretaker, and a Buildingl Groundsman who also performed
the roles of Sexton and Verger. An Adrninistralor supports the work of the Parish and the Churchyard.
The same employee also has the role of Activity Coordinator. This aspect of their role is
financed by the All Saints Angels project. Payments to staff were large enough lo attract lax 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 seNices as PCC
members. Chris Bloor, Sheila Crow & Linda Salmon received fees in conection with their services at Funerals
and Weddings.
5 Flnanclal Actlvlty within the Funds
All Saints Fabric and Resources Restricted Fund
The PCC established this fund to réceive grants and other income and make paym8nts in connection with the
activities of the Angels and the Tower of Strength project to restore the tower, provide a toilet and small kitchen.
Further details are at Note 12.
Sl James Alteration Fund
There has been little financi818Ctivity in this fund this year.
Church ard Fund
The Fund is used to maintain the churchyard at All Saints. It supports the work of the 'Holy Mowars. a team
of volunteers who maintain the Churchyard. The PCC transfers 50°/ts of its share of fees feceived for burials,
interments and memorials to the fund.This totalled £5,765 in 2023 (£3,030 2022},
Church ard Trust
The PCC identified thls restricted trust, originally part of the Churchyard Fund, to separate th6
Churchyard inveslrnent from the running costs.
Income generated by this fund is Iransferred on receipt to the Churchyard Fund to support running costs.
St James Fabric Desi
nate
Fund
The Fabric Fund receives money that has been left to the Church 'ln Memoriam, and other gifts for St James
This fund was used to repair the chancel roof at St James.
Native Desi
nated Fund
The PCC set this fund up lo separate the Income and expenditure 8ssoGi8led with the Native magazine.
6 Flxgd Assets - Tangibles
Churchyard
Donation
Machinery ShedIPal￿Station
Total
2023
Total
2022
Mowers
Brought Forward
Additions in year
Carried Forward
reciation
Brought Forward
Charge for year
Carried Forward
Net Book Value
2.060
1,549
1,400
2,949
2,046
5.655
1,400
7.055
2,060
3,595
5,655
2,060
2,046
1,770
240
2,010
50
317
588
905
2,044
682
682
1,364
682
2,769
1,510
4,279
2,776
1,255
1,514
2,769
2,886
Page 7

The Parochial Church Council of the Ecclesiaslical Parish of Brighllingsea
All Saints with St James
Notes to the Financial Statements (Conlinued)
For the Year Ended 31 st December 2023
7 Fixed Assets - Invgstmgnts
The change in investments is due entirely to gains on revaluation as follows
Market
Value
Gain on
01101123 revaluation
Market
Value
31112123
Tithe Chancel Trust
Francis Family Trust
Chancel Trust
Churchyard Trust
Pym and Bayard Brown Charities
Total Investments
6,706
10,413
3,058
43,179
1,900
65,256
842
980
288
4,062
180
6,352
7,548
11,393
3,346
47,241
2,080
71,608
8 Debtors and Prepayrnents
2023
2022
Unrestrictèd Fund
Tax Recoverable on Gift Aid
Fees due Funerals and Interments
Friends of All Saints Contribution to Lighting
10,000
1,588
250
11,838
5,000
5,092
308
10.400
Reslricted Fund- Churchyard Fund
Brightlingsea Town Council- Churchyard Maintenance Grant
1,193
13,031
10,400
9.1 Credltors . Amounts falling due in one year
2023
2022
Unrestricted Fund
utility Accruals
Wedding Fees paid in advance
Vicars Expenses
Independent Examiners Fee
Parish Share Additional Contribution
PCC 50k Tithe Charitable Giving
Other Accruals
Missionery Societies
Home Mission
Diocesan Fees Return
Organ Tuning
676
700
240
600
275
50
33
442
800
480
600
33
52
53
552
293
3,305
2,574
Restricted Fund- Churchyard Fund
Toilet hire
252
2,826
132
3,437
9.2 Creditors .' Non Enforceable . Parish Share
The Parish Share for Brighllingsea rose by 280/D in 2023 10 £62,470. The PCC advised the Denary and
the Diocese that it could not pay this increase in one year. 11 resolved to pay an additional SO/0 making
a lotal planned payment of £51,232. It also agreed to Tithe any additional fund raising lo meet the sum
due.This year £54,007 has been paid and the shortfall to the diocese is £8,463 for 2023.
Page 8

The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea
All Saints with St James
Notes to the Flnanclal Statements Icontlnued)
For the Year Ended 31st December 2023
10 Analysls of Net Assets by Fund
Desi
Unreslric- naled
led Funds Funds
Total
Endow-
Funds
ment Funds 2023
Reslricted
Funds
Total Funds
2022
Tangible Fixed Assets
Investment Fixed Assels
Current Assets
Less Current Liabilities
Net Assets
682
2,094
61,980
96,995
252
160.817
2,776
9,628
71,608
1,134 103,560
2,826
10,762 175,118
2,886
65,256
93,174
3,437
157,879
291
2,574
2,283
5,140
5.822
11 Statement of Funds
Transfers
Bal blfwd
other gains Gains and Bal clfwd
01101123 Income Expedilure and losses
Losses
31112123
Unrostricted Fund
General Fund
1,093 104,226
109.416
4,000
2,283
Design8ted Funds
St James Fabric Designated Fund
Native Magazino Fijnd
16,220
4,015
20,235
3.443
3,822
7,265
13,646
4,032
17,678
2,000
2,000
4,000
4,017
1,805
5,822
Restricted Funds
All Saints Fabric and Resources Fund
Brighllingsea Chancel Trust
Churchyard Fund
Churchyard Trust
Francis Twst
Sunday School Fund
Sl James Alteration Restricted Fund
48,685 617,303
8,255
269
10,946
7,431
43,178
1,292
11,457
311
5,909
275
97,859
1,136
128,919 628,017
592,011
23,393
8,812
11,281
47,234
12,550
5,338
98,995
160,817
288
8.394
1,298
1,298
198
198
4,062
980
1,044
601,449
5,330
Endowmenf Funds
Pym & Bayard Brown Charity
Tithe Chancel Trust
3,112
6,706
9,818
1,897
1,975
180
842
1,022
3,214
7,548
10,762
1,897
1,975
Total Funds
157,879 741,405
730,518
6,352
175,118
The overdrawn All Saints Fabrlc and Resources Fund is due to timing differences belween the receipt of grant
and the payment of contractors. The project is fljlly financed and the fund will right its self.
Page 9

The Porochial Church Council of the Ecclesiastical Parish of Brightlingsea
All Saints with St James
Notes to the Flnanclal Statements (Continued)
For Ihe Year Ended 31st December 2023
12 All Saints Restoration - Tower of Strength and Angèls Projects
The project 15 a partnership with the Friends of All Saints and the PCC.
As the responsible body the PCC makes the payments and receives any granls.
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 SL¢PPOrt received from grant givers.
2023
2022
Grants Received
National Heritage Lottery - Development Stage
National Heritage Lottery - Delivery Stage
Listed Places of Worshlp Grant
Friends of All Saints
Bishop Radford Trust
Beatrice Laing Trust
Garfield Weston Trust
FSJ Trust
Essex Heritage Trust
National Churches Trust
Friends of Essex Churches
2,188
73,443
3,098
403,077
83,093
75,000
1,000
5,000
20,000
3,000
5,000
20,000
30,000
616,170
107,729
Project Expendllure
Building Costs
Project Staff
Profesional Fees
Recruitment
Furniture and Equipment
Publicity and Printing
Education Support
Other Costs
511,422
18,456
38,574
109.332
14,242
24,808
583
8,286
11,343
108
927
30
580,860
157,251
Page 10

The Parochial Church Council of the E¢cle5iastical Parish of Brightlingsea
All Saints wlth St James
Notes to the Flnanclal Statements {Contlnuodl
For the Year Ended 31 st December 2023
13 Charltable Glvlng
These gifts lo charity have arisen through Collections at Services, proceeds from
Jellllifer's Bookstall. use of Trust Funds and personal anonymous gifts.
The PCC has mad& donations as shown below.
All from General Fund unless stated otherwise
2023
2022
Givin
to Missiona
Beacon of Hope
Embrace
Soclelies
100
141
53
194
100
Givin
Relief and Develo
ment A
encies
British Red Cross - Ukranian Appeal
Brighllingsea Church Lads and Church Girls
Disasters Emergency Comm - Parkistan Flood Appeal
Disasters Emergency Comm - Turkish Earthquake Appeal
69
18
307
324
324
394
Home Mi
ion
Brightlingsea Church Lads and Glrls Brlgade
Childrens Sociely
50
75
125
53
53
Secular Chaiilie
Colchesler Night Shelter
Colchesler Food Bank
Shipwreak Marfners Soclely
220
100
70
390
200
200
Christmas Tree Festival Entrance Fees taken by card
1,946
918
PCC Charitable Givin
Deanery Christians Against Poverty Officer
Essex Clergy Charity Corporation
250
50
300
50
50
Total CharSlable Glvlng (Excl Christmas Tree Festival)
989
1,141
Percentage of Voluntary Giving and Bookstall Sales
2.0 /0
Page 11

The Parochial Church Council of the Ecclesiastical Parish of BrightlinEsea
All Saints with St James
Notes to the Financlal Statements (Contlnued)
For the Year Ended 31st December 2023
14 Comparatlve Fund Analysis for 2022 Statement of Financial Activiti,
Unrestric- Desi
ted
naled
Notes Funds
Funds
Endow-
Restric-
ment
ted Fund5 Funds
Total
Funds
2022
Total
Funds
2021
Income and Endowments
Voluntary Income
Activities for generating funds
Investment Income
Church Actvilies
Other incoming resources
2{a>
2{bl
2{cl
2 {dl 26,083
308
57,705
3,703
1,615 107,899
170
20
71
167,389
3,723
1,998
34,015
1,501
77,015
3,212
1,708
27,160
2,054
1,927
3.668
1,193
4,264
Total Income and Endowments
87,799
5.879 114,687
261
208,626
111,149
Expenditure
Church activities
Cosls of Generating Vol Income
3(a)
3(b)
88,648
378
6,021 173,321
267,990
378
137,158
200
Total Exp8ndltur8
89,026
6,021 173,321
268,368
137,358
Net Incomlngl{outgolng) Resources
1,227
142
58,634
261
59,742
26,209
Other recognised gainsllosses
Transfers between funds-{Out) In
Gainsllloss&s) on inveslrnent assets 6
7,558
936
8,494
9,402
Net movement In funds
1,227
142
66,192
675
68,236
16,807
Total funds brought fO￿ard at 0110112021
134 20,377 195.111 10,493 226,115 242.922
Total funds carried forward at 31112121
1,093 20,235 128,919 9,818 157,879
226,115
Page 12

The Parochial Church Council of the Ecclesiastical Parish of Brightlingsea
All Saints with Sl James
Income Budget 2023-2024 THIS DOES NOT FORM PART OF THE ACCOUNTS
Actual
2023
2023
2024
a) Voluntary Income
Gift Aid - Bank
Gift Aid - Envelopes
Parish Giving Scheme
One-off Gift Aid Gifls
Gift Day Income
Tax recoverable on Gift Aid
Other Planned Giving
Loose Plate Collections
TOXI and Card Giving
Donation Station Cash & Card
Donation Station Card Gift Aided
Giving through Church Boxes
Collections for Charities
Donations appeals etc
One - off Granls
13,300 13,410
3,000
3,000
23,100 24,485
2,000
2,116
13,500
3,000
25,400
2,500
5,000
1,200
4,000
1,600
5,000
1,335
6,014
534
2,216
992
500
2,606
2,074
2,090
55,900 66,372
4,000
1,350
5,000
600
2,000
1,000
400
1,500
1,500
400
1,500
800
61,750
b) Aetlvltles for generatlng funds
Christmas Bazaar, Quiz Nights etc
other funds generated
Bookstall Sales
Coffee Mornings
1,500
100
400
1,700
3,700
1,753
232
470
2,066
4,521
1.500
200
400
2,200
4,300
INCOME TO BE GENERATED
36,000
5,256
c) Income from Investments
Dividends on CBF Investmenl Fund
Bank and CBF Deposit Fund Interest
dl Incorne from Church Actlvltles
Fees for Weddings and Funerals
Hiring of Churches
17,500 23,567
5,400
4,260
22,900 27,827
20,000
4,000
24,000
e) Other Incomlng Resources
Contribution from FOAS for Lighting
Contribulion Churchyard Fund Admin
360
250
360
360
250
360
Total Incoming Resources
82,860 104,226
130,410
Page 13

The Parochial Church Council of the Ecclesiastical Parish of Brighllingsea
All Saints with Sl James
Expendllure Budget 2023.2024
THIS DOES NOT FORM PART OF THE ACCOUNTS
General Fund Summary Budget
Actual
2023
2023
2024
Church Activities
Giving to Missionary Societies
Giving - Reli&f 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
Vlcar's Telephone
Locum Clergy Expenses
Upkeep of Services
OrganlPiano Tuning
Parish Training and Mission
Salary Parish Administrator
Independent Examiners Fee
Church running - Insurance
Church running - Electricity
ChLfrch running- Gas
Church Maintenance
Cleaning
Carelaking
Church Office - Telephone
Adffiinislration
Website Upkeep
Fees for Weddings and Funerals
Sundry Expenses
100
324
125
2,336
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
1,900
50
300
51,232 56,355
2,775
8,761
1,000
240
500
1,733
2,000
425
350
51
100
2,796
3,140
600
710
2,369
2,400
5,337
7,100
9,310 12,250
3,630
1,500
3,563
3,860
1,275
2,750
905
1,200
1.805
2,000
921
500
11,020
16,175
12,600
100
677
100
110.510 108,754 121.616
240
Generation of voluntary income
Coffee Morning Expenses
Bank Charges & Transaction Fees
Donalion Station Charges
170
170
218
444
200
150
200
340
662
550
110,850 109,416 122,166
Total Resources Expended
General Fund Budgeted Summary
Income {from Page 12)
Less Expenditure (From above)
118,860 104,226 130,410
110.850 109,416 122.166
8,010
5,190
8,244
Transfer from Designated Funds
4,000
Add Balance Brought Forward{from page21
1,093
1,093
2,283
Deflcit Balance Carried Forward
6,917
2,283
5,961
The PCC will need to find additional income of £3,300 per month to achieve this budget, but has resolved
to tithe any additional income raised to give lo the Diocese to support the Parish Sharg.
Page 14