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2022-12-31-accounts

PARISH OF UPPER COQUETDALE APCM 19[TH] APRIL 2023

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL 2022

During the year there have been two PCC meetings (April and September).

The April meeting (a short one following the Annual Parish Meeting) elected PCC members to the following PCC roles:

Vice Chair Secretary Treasurer Planned Giving Officer Electoral Roll Officer Safeguarding Officer Data Protection Officer

At the September meeting a motion was put to the PCC – “This PCC delegates its responsibility regarding finance, property and personnel to the DCCs of Alnham, Alwinton & Holystone, Rothbury, Hepple and Thropton respectively. Decisions that affect the churches and property of the DCCs may be made with our authority”.

This motion was passed unanimously.

A discussion was held on the subject of utility bills for the six churches. Non-domestic customers will receive a rebate but no information had been received from the Diocese. Contracts entered into since 1[st] April 2022 will get an automatic rebate from the energy companies. The Treasurer had investigated purchasing gas and electricity through the Parish Buying Scheme but no new customers were being taken on.

Gail Johnston advised that safeguarding training courses will be taking place during the year.

Margaret Pope PCC Secretary March 2023

1

PARISH OF UPPER COQUETDALE PCC MEMBERSHIP 2022

Ex Officio members

Rector (PCC chair) The Reverend Canon John Sinclair Assistant Clergy The Reverend John Storey Lay Minister Dr Libby Cripps

Wardens Jackie Bickmore Bobbie Smart (until 30[th] November 2022) Lesley Cowe Jenny Sordy Marion Farndale Julia Stott Kate Hazelwood Margy Tasker-Brown (from 1[st] December 2022) Helen Holmes Colin Wheeler Wilma Hunter Deputy Wardens Ken Branson Margaret Pope Deanery Synod Representatives Liz Kerry (Diocesan Synod Representative) Jeff Reynalds Vacancy x 2 (Alwinton and Alnham)

Members Fiona Cowley John Farndale Sharon Graham Gail Johnston Meron Marcyniuk Carol Milburn Chris Pope (until 31st October 2022) Joan Storey 2 vacancies Alnham Rothbury (from 1[st] November 2022)

PCC Officers

Vice Chair John Farndale Secretary Margaret Pope Other Appointments Examiner Ryecroft Glenton Electoral Roll Officer Margaret Pope Safeguarding Officer Gail Johnston Treasurer Chris Pope (not on PCC from 1[st] November 2022)) Planned Giving Officer Adrienne Thunder (not on PCC) Data Protection Officer Joan Storey

2

UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

ACCOUNTS YEAR ENDED 31 DECEMBER 2022

TREASURER’S REPORT

Financial Review

At the end of the year the PCC Fund balance was £321.61, the Messy Church balance was £742.13, the Children and Young Persons Fund balance was £40.77 and the other funds all had a balance of zero making a total of £1,104.51 for Upper Coquetdale PCC accounts.

The Messy Church fund has been enhanced in 2022 by a donation from the UCCT 2021 Carols in Mart collection of £34.00 and by a Coffee Morning held at All Saints Church in April which raised £142.34. A further £58.34 has been donated at the monthly sessions but £487.18 has been spent on various items for the sessions leaving a balance of £742.13 at the end of 2022.

Three claims have been made to the HMRC Charities in 2022 for Rothbury, Hepple & Thropton DCC for both Gift Aid and GASDS in April, August and December. One claim has been made in 2022 for Alwinton & Holystone DCC for both Gift Aid and GASDS in August. One claim has been made in 2022 for Alnham DCC for Gift Aid in April. The HMRC Charities deposit all claims amounts into the Upper Coquetdale PCC bank account and then Adrienne Thunder our PCC Planned Giving Officer and I transfer the amount to the appropriate DCC bank account using the online bank transfer facility which requires two signatories to facilitate the transfer.

In June 2022 a cheque for £130.00 was received for the Hepple Restoration Fund from the Ecclesiastical Insurance Trust 130 as a result of a member of the congregation taking out a House Insurance policy with the insurance company.

In December 2022 we received a Parish Support Grant of £1,685.00 from the Newcastle Diocesan Board of Finance Ltd to help with the increased energy costs. It was decided between the Rector and three DCC treasurers that this grant should be divided equally across the three DCCs with Alwinton & Holystone DCC and Alnham DCC receiving £561.67 each and Rothbury, Hepple & Thropton DCC receiving £561.66.

I would like to take this opportunity to thank Adrienne Thunder, Upper Coquetdale PCC and Rothbury, Hepple & Thropton DCC Planned Giving Officer, for all the hard work she does on recording the Rothbury, Hepple & Thropton DCC donations and on submitting the Gift Aid and GASDS claims to the HMRC on behalf of the three DCCs.

My thanks go to John Farndale, Alwinton & Holystone DCC Treasurer, and to Meron Marcyniuk, Alnham DCC Treasurer, for all they do on their accounts during the year and for assisting in producing the combined parish accounts for 2022.

Thank you also to Ian Friend, Alwinton & Holystone DCC Planned Giving Officer, for all he does in recording their donations and to the Rector, Canon John Sinclair, for his continued support and guidance on various financial matters.

Finally, 2023 will present its own financial challenges for the PCC and the three DCCs as we face increases in our electricity and gas bills, our churches’ insurances and paying the Parish Share to the Newcastle Diocesan Board of Finance but I feel sure that the congregations of the various churches will rise to the occasion and that we will be able to meet our expenditure in full.

Christopher Pope – Treasurer

19th April 2023

…………………………………… ………………………… ……………………

Rector Treasurer Date Rev Canon John Sinclair Christopher Pope

3

UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

STATEMENT OF ACCOUNTING POLICIES

Basis of Preparation

The Financial Statements of the Parochial Church Council have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.

The accounts include the monetary transactions, assets and liabilities for which the Parochial Church Council can be held responsible. They do not include the accounts of other Church groups that owe an affiliation to another body, nor those that are informal gatherings of Church members.

Funds

General funds represent the funds of the Parochial Church Council that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the Parochial Church Council. These include funds designated for a particular purpose by the Parochial Church Council.

Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.

Statement of Assets and Funds

4

UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

ACCOUNTS YEAR ENDED 31 DECEMBER 2022

Statement of financial activities PCC Messy
**Church **		 RHT
DCC		 A/H
DCC		 Alnham
DCC		 Children/
**Youth **		 2022 2021
£ £ £ £ £ £ £ £
Incoming resources
CAF GAYE Donations - - - - - - - 600.00
Leaving Collection for RevAnn Peters - - - - - - - 1,085.00
HMRC Gift Aid & GASDS - - 8,865.37 1,929.80 3,897.80 - 14,692.97 13,393.43
Ecclesiastical Insurance Trust 130 - - 130.00 - - - 130.00 -
Parish Support Grant - - 561.66 561.67 561.67 - 1,685.00 -
CommunityFoundationGrant - - - - - - - 900.00
Messy Church Donations - 34.00 - - - - 34.00 600.00
Messy Church Fund Raising 142.34 - - - - 142.34 316.56
Messy Church Collections - 58.34 - - - - 58.34 210.79
Total incoming resources 0 234.68 9,557.03 2,491.47 4,459.47 0 16,742.65 17,105.78
Resources expended
Transfers to Rothbury, Hepple &
Thropton DCC		 - - 9,557.03 - - - 9,557.03 12,258.69
Transfers to Alwinton & Holystone
DCC		 - - - 2,491.47 - - 2,491.47 2,684.74
Transfers to Alnham DCC - - - - 4,459.47 - 4,459.47 -
Leaving CollectiontoRevAnn Peters - - - - - - - 1,085.00
Messy Church Expenses - 487.18 - - - - 487.18 394.86
Total outgoing resources 0 487.18 9,557.03 2,491.47 4,459.47 0 16,995.15 16,423.29
Net incoming/(outgoing) resources 0 (252.50) 0 0 0 0 (252.50) 682.49
2021 Balances b/fwd 321.61 994.63 0 0 0 40.77 1,357.01 674.52
Net incoming/(outgoing) resources in
2022		 0 (252.50) 0 0 0 0 (252.50) 682.49
Cash in Bank as at 31st December 2022 321.61 742.13 0 0 0 40.77 1,104.51 1,357.01

5

UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2022

Current assets
Cash at bank
Funds
PCC
Messy Church
Children & Young Persons
Rothbury, Hepple & Thropton DCC
Alnham DCC
Alwinton & Holystone DCC		 2022
£
1,104.51
321.61
742.13
40.77
0.00
0.00
0.00
1,104.51		 2021
£
1,357.01
321.61
994.63
40.77
0.00
0.00
0.00
1,357.01

Accounting policies

The accounts have been prepared under the historical cost convention on a receipts and payment basis.

6

INDEPENDENT EXAMINER’S REPORT TO THE UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

I report on the accounts of the Parochial Church Council for the year ended 31 December 2022, which are set out on pages 3 - 4.

Respective responsibilities of members and examiner

As members (trustees) of the Parochial Church Council with responsibility for the preparation of the accounts, you consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Parochial Church Council and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as members (trustees) concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the next statement.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the Church accounting regulations and also those contained within the 2011 Act.

have not been met; or

  1. to which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mrs D J Graham FCA Ryecroft Glenton 32 Portland Terrace Newcastle upon Tyne NE2 1QP April 2023

7

PARISH OF UPPER COQUETDALE - FINANCIAL SUMMARY YEAR ENDING 31 DECEMBER 2022

R/H/T
2021
2022

GENERAL FUND
£
£
Income
Planned Giving
37,491
34,878
Gift Aided Giving Non-Regular
960
793
HMRC Gift Aid/GASDS
10,345
9,709
Rent and Service Fees
3,811
4,587
Fundraising
2,237
3,497
Plate Collections
1,687
4,187
Donations
3,705
1,805
Grants/Legacies/Misc/Charity Collections
3,003
0
Investment Income
254
399
Total Income
63,493
59,855
Payments
Cost of Generating Funds
1,070
920
Charitable Donations
0
1,000
Church Running Costs
52,316
54,626
Parish Administration
1,131
1,009
Total Payments
54,517
57,555
Investments Gain/Loss
1,232
-1,159
Surplus/Deficit
8,976
2,300
GENERAL FUND BALANCE
43,469
41,936
- includes Cannon Morton Bequest and Cardstall Fund
ALL FUNDS
Total Assets
106,967
112,809
Regular income as a % of running costs
49,567 = 91%*		 A/H
2021
£
5,633
1,128
2,035
0
1,199
2,150
1,027
0
500
13,672
0
0
11,277
1,890
13,167
2.452
505
5,809
38,238
 Aln
2022
2021
£
£
5,528
1,208
844
0
1,930
0
292
483
6,155
1,017
1,793
409
1,698
0
2,071
0
514
0
20,825
3,117
0
-41
0
0
12,769
4,924
1,965
322
14,734
5,205
-2,229
0
6,091
-2,088
9,671
1,151
41,493
22,273
10,095 = 79%		 UCP
2022
2021
£
£
1,723
44,332
0
2,088
3,898
12,380
0
4,294
4,048
4,453
979
4,246
0
4,732
0
3,003
0
754
10,648
80,282
726
1,029
0
0
4,465
68.517
342
3,343
5,533
72,889
0
3,684
5,115
7,393
6,266
50,429
26,932
167,478

6,600 = 148%		 2022
£
42,129
1,637
15,537
4,879
13,700
6,959
3,503
2,071
913
91,328
1,646
1,000
71,860
3,316
77,822
-3,388
13,506
57,873
181,234

8

Restricted Funds:

Hepple Restoration Fund balance now £11,464 All Saints Organ Fund balance now £6,116 Holystone Restoration Fund balance now £6,778 A/H Charity Fund balance now £115 A/H Churchyard Fund balance now £6,234 Alwinton Heating Fund balance now £6,714 A/H Fabric Fund balance now £11,728 A/H Youth Fund balance now £252

NB - figures may not total exactly due to rounding

Key to Abbreviations: R/H/T - Rothbury, Hepple and Thropton District A/H - Alwinton and Holystone District Aln - Alnham District UCP - Upper Coquetdale Parish ,

Thropton Fabric Fund balance now £1,446 Rothbury Fabric Fund balance now £14,276 R/H/T Young People Fund balance now £801 Hepple Churchyard Fund balance now £1,327 R/H/T Parish Hall Fund balance now £16,192 R/H/T Wright Memorial Fund balance now £2,502 R/H/T Topping Memorial Fund balance now £590 R/H/T Donkin Bequest balance now £2,033 Rothbury Emergency Fund balance now £591 Rothbury Churchyard Fund balance now £44 Rothbury Coffee Fund balance now £2,556 Rothbury Warm Hub Fund balance now £9,756 Alnham Restoration Fund balance now £10,820

Designated Funds:

R/H/T Hardship Fund balance now £1,180 R/H/T Cardstall Fund balance now £3,292 Alnham Fabric Fund balance now £9,846

9

ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

TREASURER’S REPORT 2022

FINANCIAL REVIEW

We commenced 2022 with an operating balance of £12,048.15 for the General Fund in the Lloyds current bank account which represented the December 2021 collection, planned giving and donations and we commence 2023 with a slightly lower balance of £12,015.13 for the General Fund in the Lloyds current bank account and cash in hand which includes the plate collections, planned giving and donations given during December 2022.

The 2022 figures for the General Fund Receipts and Payments Account show we have a surplus of £2,300.30 which means we have received more income than we have spent on expenditure for the General Fund.

Our allocation of Parish Share for 2022 was £34,000. This was paid in full during the course of the year and was completed at the beginning of December 2022 with a final payment of £2,800 all from General Fund income.

Planned Giving was lower than anticipated and was £2,013 below the 2022 budget figure. Non-Regular Gift Aided giving has decreased in comparison with 2021. The generosity of our regular givers is paramount to our main source of income. Plate collections have increased this year and, although welcome, this income is unplanned and cannot be relied upon. Donors are to be encouraged to give regularly through Planned Giving, to enable us to budget effectively. We now offer both our own in-house Planned Giving scheme and the Diocesan Parish Giving Scheme run by the Diocese of Gloucester.

The Parish would not be able to function without donations received throughout the year. These make up a sizable proportion of our income. The Votive Candle Stand and Wall Safe both make significant contributions to income with the Wall Safe showing a considerable increase on the 2021 figure but the Votive Candle Stand is showing a decrease on the 2021 figure. In November 2022 a Contactless Donations Terminal was installed in All Saints Church and £70.00 was donated in November of which we received £66.78 with £3.32 being the administration charge.

Fundraising activity for the General Fund, which is another essential source of income, commenced in January 2022 with the 100 Club renewal followed by a second 100 Club renewal in June 2022. We have raised the total of £1,896.00 during the year all from the 100 Club. The Produce Stall started again at the beginning of June and ran each month up to November and raised £418.30. At the end of August members of the three churches ran a stall at the Hexham Car Boot sale and raised £546.60. This figure was enhanced with the sale of an item which wasn’t sold at the Car Boot sale by Ebay and raised a further £21.07. Two Coffee Mornings were held in All Saints Church which raised £114.40 on May and £52.00 in October both for the Young People Fund. In November a Winter Style Secrets with Rachel event was held in Hepple Village Hall raising £275.00 which was split between the Hepple Restoration Fund (£92.00), the Thropton Fabric Fund (£92.00) and the Rothbury Fabric Fund (£91.00). Also, in November a Coffee Morning and Stalls event was held in All Saints Church which raised £615.66 for the General Fund.

The Parish Hall has received an income of £1,184.00 against a total expenditure of £2,032.65 meaning that the Parish Hall account has ended 2022 with a deficit of £848.65. This is partly due to the fact that two of our regular groups have not restarted after the pandemic and our main regular group has reduced the number of hours per week that they hire the hall.

The Card Stall which Gill Sinclair is now running also continues to provide an important source of income.

St Andrews’ Church, Thropton has had grass cutting carried out at a cost of £180.00, the fire extinguishers have been tested at a total cost of £42.00 and the bi-annual PAT testing has been undertaken at a cost of £25.20. All these items have been financed from the General Fund. The Thropton Fabric Fund, which is used for project work rather than general repairs, has a balance at the end of 2022 of £1,445.59.

Christ Church Hepple has had its fire extinguishers tested at a cost of £42.00, the bi-annual PAT testing work has been undertaken at a cost of £25.20 and grass cutting has cost £612.00 in 2022 which have all been paid for from the General Fund. Some quinquennial work has been undertaken at a cost of £1,240.00 and this was paid for from the Hepple Restoration Fund. A new porch notice board was purchased at a cost of £1,819.77 and a further £60.00 was spent on the installation of the notice board which were both financed from the Hepple Restoration Fund.

1

ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

The Hepple Restoration Fund has received donations of £680.00, HMRC gift aid and GASDS of £54.87, baptism collections of £124.50, a funeral collection of £200.00, the Commonwealth War Graves Commission has given £12.00 for the upkeep of the war grave, the Honesty Jar received £6.00 in donations and the Winter Style Secrets with Rachel event raised £92.00 during 2022 and has a balance of £11,463.59 at the end of the year.

All Saints’ Rothbury has seen a total sum of £654.18 spent on cleaning and maintenance work in 2022 from the General Fund. This includes the garden waste bin (£46.00), grass cutting (£150.00), fire extinguishers tested (£132.00), work to the belltower electrical switches (£153.38) and the bi-annual PAT testing (£172.80). A further £110.00 from the Rothbury Emergency Fund was paid to LMC Domestic Help for cleaning All Saints Church in January and February before the in-house cleaning teams started up again

Church running costs are showing in the accounts as £15,072.50. This figure is an increase from the 2021 figure of £13,459.07 which includes all the maintenance work undertaken at the three churches from the General Fund in 2022. A breakdown of the costs can be found in note 6 on page 8. Our energy use for the three churches and the parish hall, however, still needs to be addressed on an environmental and financial basis.

Parish Administration overall costs of £1,008.87 in 2022 show a decrease in comparison to 2021 figure which was £1,131,25.

To ensure our bank charges are not excessive I am continuing to use online banking wherever possible and we have seen a slight decrease in the amount of bank charges that we have paid in 2022 in comparison to 2021. In order to keep bank charges to a minimum a cash float of £300.00 was withdrawn in 2022 and is kept in a metal cash box in the vestry safe. This means that will not incur bank charges in future every time a cash float is withdrawn or deposited in the current bank account. The cash float is shown in the Statement of Assets and Liabilities on page 10 in the column headed CASH FLOAT against the General Fund.

Printing and stationery costs for 2022 have slightly decreased on the 2021 figure. This is due to the fact that the Rector has been printing the pew sheets on coloured paper that was found in a cupboard during lockdown.

The Insurance Premiums total for 2022 for the three churches is shown in note 6 on page 8 as £6,869.15 which is a 3.34% increase on the figure of £6,646.65 shown for 2021 caused by the rate of inflation. The Parish Hall insurance premium was £914.51 in 2022 which again was a 3.28% increase on the 2021 figure, caused by the rate of inflation. In August 2018 the All Saints Church and Parish Hall insurances were merged into one policy, giving us the same insurance conditions for both properties.

In September 2021 All Saints’ Church was awarded a grant of £7,900.00 from the Heritage Lottery Fund’s Emergency Fund which had been applied for by our Planned Giving Administrator, Adrienne Thunder, to cover various items required for the Covid-19 pandemic. In December 2021 the decision was made to cancel the contactless donations terminal as no progress had been made on the project and I am very grateful that Data Developments agreed to refund some of the cost to the Heritage Lottery Fund’s Emergency Fund on our behalf. The refund amounted to £443.80 which left the Rothbury Emergency Fund to refund the balance of £275.00 to the HLF in January 2022. From the Rothbury Emergency Fund two packs of 100 face masks were purchased at a cost of £19.38 and £100.00 was paid to LMC Domestic Help for cleaning All Saints Church during January and February 2022. The Rothbury Emergency Fund has ended the year with balance of £591.80 which is held in the CBF Deposit Fund bank account.

In December 2021 the HMRC issued the Parish of Upper Coquetdale PCC a new reference number so that all three DCCs could make Gift Aid and GASDS claims on planned giving and donations. Adrienne Thunder our RHT Planned Giving Officer was also appointed as the Upper Coquetdale PCC Planned Giving Officer at the APCM held in October 2021 and re-appointed at the APCM held in April 2022 and all HMRC claims are now submitted by her. In 2022 three claims have been made in April, August and December on behalf of RHT DCC claiming both Gift Aid and GASDS. A claim has also been made on behalf of Alwinton & Holystone DCC, for Gift Aid and GASDS in August 2022 and a claim has been made on behalf of Alnham DCC for Gift Aid in April 2022. The Upper Coquetdale PCC bank account is being used to receive the Gift Aid and GASDS from the HMRC and then Adrienne and I transfer it to the appropriate DCC bank account using the online transfer facility which we now have on that account but which needs two signatories to enact.

2

ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

During 2022 the four electricity accounts for All Saints Church Rothbury, All Saints Parish Hall Rothbury, Christ Church Hepple and St Andrew Thropton were all renewed. All four accounts are on a 2 year fixed contract which are all due to end during 2024 and have been affected by the huge rises in the market prices both in the price per unit and the standing charge both of which have doubled since the last contracts were taken out in 2019. The gas account for All Saints Church was renewed in August 2021 at the very start of the huge increases in gas prices and is on 3 year fixed contract until 2024. The gas account for the Parish Hall was renewed during 2022 and is on a 2 year fixed contract which is due to end in 2024. Because the gas account for All Saints Church was renewed before the 1[st] April 2022 we do not qualify for the government business energy bill relief scheme. However, all the other gas and electricity accounts do qualify for the energy bill relief scheme and we have been receiving the relief since October 2022 and will continue to do so until March 2023. For the Parish Hall gas account, we are paying 11.791p per kWh and receiving 2.110p per kWh in relief. For the Parish Hall electricity account, we are paying 30.00p per kWh and receiving 2.67p per kWh in relief. For the All Saints Church electricity account, we are paying a day rate 33.70p per kWh and receiving 2.74p per kWh relief and a night rate of 29.20p per kWh for which we are receiving 2.38p per kWh relief. For the Church Christ Hepple electricity account, we are paying a day rate of 33.20p per kWh and receiving 2.92p per kWh relief and a night rate of 28.60p per kWh and receiving 2.52p per kWh relief. For the St Andrew Thropton electricity account, we have three meters on which we pay the same price per unit namely 29.20p per kWh and receiving 2.67p per kWh relief. In December 2022 the Parish of Upper Coquetdale received a Parish Support Grant for energy costs of £1,685.00 and this was split three ways between the three DCCs with this DCC receiving £561.66. The grant is not shown in the General Fund receipts and Payments Account as the £561.66 has been recorded as a refund with each of the six utilities receiving £93.61.

In 2021 the Organ Restoration Fund name was changed to the Organ Fund as it was agreed that the restoration of the organ in All Saints Church had been completed. The Organ Fund has received income of £985.23 in 2022 through donations, GASDS and quarterly shared interest from the CBF Deposit Fund. From this fund we have paid a total of £559.29 in 2022 which includes the organ being tuned by Harrison & Harrison Ltd of Durham at a cost of £189.29, the piano in All Saints Church being tuned at a cost of £80.00 and the fund has paid for organ lessons for Grace Henry and Jane Lothian at a total cost of £290.00. The Organ Fund has ended 2022 with a balance of £6,115.94 which is split between the CBF Deposit Fund (£4,649.80) and the Rothbury PCC-CG bank account (£1,466,14) which enables us to have a working capital and reducing the need to withdraw money from the CBF Deposit Fund.

During 2021 the Rector decided to encourage wedding parties to give more generously in the collection plate by splitting any donations given on a 50:50 basis between the church and a charity of the bride and groom’s choosing and this is shown in Collections – Special Collections in note 4 on page 7. The 50% to the church is recorded under either the Hepple Restoration Fund, the Thropton Fabric Fund, the Rothbury Fabric Fund or the Rothbury Warm Hub Fund depending upon which church the wedding was held in. It was also decided to record any Baptism and Funeral plate collections given for the church under these funds depending upon which church the baptism or funeral was held in.

The CBF Investment Units may be required to fund major work in the future or supplement shortfalls in income streams. There has been an overall decrease in the value of the CBF Investment units in 2022 due to the performance on the stock market. It is to be hoped that their value will maintain growth in the longer term. However, income from interest on our CBF Deposit Fund and dividends from our CBF Investments has seen an increase in 2022 after the depressing low interest rates we received in 2021.

At the June 2022 meeting the DCC made the decision to rename the Community Hall Fund to the Warm Hub Fund. In 2020 the Community Hall Fund had been renamed from the Hall Restoration Fund and it was just as case of renaming the fund. However, in deciding to rename the fund again in 2022 involved a bit of work as the old Hall Restoration Fund had a balance when renamed and as a restricted fund the balance should be used for the purposes of the Parish Hall. Also, during 2020 and 2021 we had received four grants from Northumberland County Council specifically for the fact that the Parish Hall was closed during the pandemic. The Community Hall Fund was therefore renamed as the Parish Hall Fund keeping the original balance and grants and a new Rothbury Warm Hub Fund was created with all the donations that had been received from 2020 to June 2022 transferred from the renamed Parish Hall Fund into the new fund.

The Hepple Churchyard Fund has received £1,118.44 in income during 2022. In January Christ Church Hepple received a cheque for £980.00 from Northern Powergrid as compensation for being without electricity for more than three days during Storm Arwen. In June we received a cheque for £130.00 from the Ecclesiastical Insurance Trust130 as a member of the congregation had taken out a house insurance policy with them and it was decided this should be

3

ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

recorded as being for the Hepple Churchyard Fund. During the year the fund has also received £8.44 in shared interest from the CBF Deposit Fund.

In January 2019 new bell ropes were purchased at a cost of £255.36 from the Wright Memorial Fund which is a fund from which the interest may be used for purchasing Easter flowers and bell ropes. However, in September 2022 the flower ladies at All Saints Church required £100.00 to the purchase flowers and this fund was used for that purpose and I was informed that they may need further assistance in the future. I therefore took the decision to replace the £255.36 in the Wright Memorial Fund with funds from the Cardstall Fund and this transfer is shown on page 11 in the Transfers column of the Statement of Assets and Liabilities.

In July 2015 when Chris and Eileen Macey left All Saints Church for pastures new in North Yorkshire, Eileen gave me £244.93 that she had as a balance of the coffee donations. As a very new treasurer in those days, I recorded this money in the General Fund and continued to do so with the coffee donations each week. However, during the early part of 2022 I felt that, really, we should have a separate restricted fund for all the coffee donations and in August 2022 I created the Rothbury Coffee Fund. All the coffee donations given in May – July 2022 were redesignated from the General Fund to the new Rothbury Coffee Fund and all the donations received from July 2015 to December 2021 which amounted to £2,333.32 were transferred from the General Fund to the Rothbury Coffee Fund and this is shown in the Transfer column of the Statement of Assets and Liabilities on page 12. The new fund has a balance of £2,556.27 at the end of 2022.

During March 2022 All Saints Church became the focus for the Ukraine Humanitarian Appeal for both items of clothing, food, toiletries etc and for cash donations. A total of £1,020.00 in cash donations was received and passed to the Disasters Emergency Committee (DEC) – Ukraine Humanitarian Appeal. This amount is shown in the Collections – Special Collections on page 7. The Rector, churchwardens and treasurer took the decision on behalf of the DCC to match fund the donations from the General Fund up to a maximum of £1,000.00 as this was such an important matter. The amount of £1,000.00 was also passed to the DEC – Ukraine Humanitarian Appeal and is shown under Donations to Mission and Charities in the General Fund Receipts and Payments Account on page 6.

I would like to take this opportunity to thank our Planned Giving Administrator, Adrienne Thunder, for her tireless work in the banking and recording of all our income, to thank Christine Wilson for recording and banking the Hepple Restoration Fund income and expenditure, to thank Sue Bowmer for running the 100 Club, to thank Gill Sinclair for running the Cardstall, to thank John Farndale, the Alwinton & Holystone DCC treasurer, and Meron Marcyniuk, the Alnham DCC treasurer, for their work in reimbursing Rothbury, Hepple & Thropton DCC their respective DCC’s monthly contribution to the parish running costs, to thank Paul Charlton of Ryecroft Glenton for all his work in inspecting the accounts year on year and for his accountancy advice when needed and to thank the Rector, Canon John Sinclair, for his support and advice in what has been a difficult year to manage the finances.

To conclude: We must ensure that we run with a surplus year on year in order to meet the DCC’s various commitments. We will not able to withdraw from Reserves indefinitely and the DCC must ensure that, through an effective budgeting process, spending does not exceed income. We need to concentrate on increasing our regular income through the ongoing Stewardship initiative by holding an annual renewal just to be able to balance our books. We have already made a start in making every effort to reduce our fundraising costs as these have been high and detract from the effectiveness of the fundraising events and this needs to continue year on year with careful financial management. If all these steps are taken it is likely we will be able to pay our estimated 2023 Parish Share in full which is £35,000. This equates to £2,916.66 per month that is needed from regular planned giving, donations and fundraising. However, if the steps are not taken it is unlikely that we will be able to pay the 2023 Parish Share in full without selling more shares and we may default in 2023 as we did in 2018, 2019 and 2020. Going forward, maintaining a robust General Fund should be an area of priority and focus for the DCC.

Christopher Pope – Treasurer

22nd March 2023

…………………………………… ………………………… ……………………

Rector Treasurer Date Rev Canon John Sinclair Christopher Pope

4

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH, HEPPLE STATEMENT OF ACCOUNTING POLICIES

Basis of Preparation

The Financial Statements of the DCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.

The accounts include the monetary transactions, assets and liabilities for which the DCC can be held responsible. They do not include the accounts of other Church groups that owe an affiliation to another body, nor those that are informal gatherings of Church members.

Funds

General funds represent the funds of the DCC that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the DCC. These include funds designated for a particular purpose by the DCC.

Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.

Statement of Assets and Funds

5

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT

6

RECEIPTS

Income from Operating Activities
Parish Hall Rent
Church Hire
Fees

Fund Raising
Fund Raising General (1)
Fund Raising 100 Club
Incoming Resources from Donors
Planned Giving (2)
Planned Giving Recall (3)
HMRC Gift Aid on Planned Giving/GASDS (2)
Gift Aid Giving Non- Regular (2)
Plate Collections (4)
Other Voluntary Incoming Resources
Parish Hall Grant
Donations(5)
Income from Investments
CBF Deposit Fund Shared Interest
NSIB Dividends
CBF Investment Funds Dividends
TOTAL RECEIPTS

PAYMENTS
Cost of generating funds
Fund Raising Costs (8)
Charitable Activities
Donations to Missions and Charities
Church Activities and Running Costs
Parish Share
Church Running Costs (6)
Clergy Expenses
Parish Hall Running Costs (9)
Service & Sanctuary Expenses
Visiting, Lay and Retired Clergy Costs
Quinquennial Inspection
Parish Administration
Bank Charges
Planned Giving Expenses
Printing and Stationery
Other Administration Costs
Internet Broadband
Telephone House for Duty
Telephone Rothbury Rectory
TOTAL PAYMENTS

OPERATING SURPLUS FOR YEAR (10)
 2022
£
1,184.00
200.00
3,203.00
4,587.00
1,601.53
1,896.00
3,497.53
35,477.92
(600.00)
9,709.35
793.00
4,186.83
49,567.10
-
1,804.57
1,804.57
6.17
134.22
258.31
398.70
59,854.90
920.00
920.00
1,000.00
34,000.00
15,072.50
3,079.60
2,032.65
280.78
160.20
-
54,625.73
92.29
11.56
403.15
-
65.39
-
436.48
1,008.87
57,554.60
2,300.30		 2021
£
432.00
-
3,379.00
3,811.00
-
2,237.00
2,237.00
37,491.22
-
10,344.67
960.00
1,687.04
50,482.93
3,003.21
3,705.12
6,708.33
1.05
2.78
249.83
253.66
63,492.92
1,070.00
1,070.00
-
32,000.00
13,459.07
2,975.49
3,421.65
352.48
107.07
-
52,315.76
118.79
15.84
426.05
22.96
36.46
113.79
397.36
1,131.25
54,517.01
8,975.91

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT 2022

1.

Fundraising

The Produce/Cake Stall commenced on the first Sunday in June 2022 and continue each month up to November 2022. Other fundraising events in 2022 have included a Car Boot sale at Hexham at the end of August and a Coffee Morning event held in November in All Saints Church Rothbury. The breakdown of the proceeds are as follows:


Produce/Cake Stall (June – November 2022)

Car Boot Sale (August 2022)

Ebay Sale (September 2022)

Coffee Morning Event (November 2022)

Total
 £
418.20
546.60
21.07
615.66
1,601.53

2.

Planned Giving

The total of regular giving in 2022 has seen a decrease on the 2021 figure of £2,013.30. The Planned Giving overall figure of £35,477.92 includes £8,482.92 which has been paid through the Parish Giving Scheme run by the Diocese of Gloucester. From this scheme we have also received £2,120.89 in Gift Aid which forms part of the overall total of £9,709.35 for Gift Aid/GASDS claimed from the HMRC. Non-regular giving via Gift Aid Envelopes in 2022 has also seen a decrease of £167.00 on the 2021 figure.

3. Planned Giving Recall

In October 2022 the family of one of our donors who now have ‘Power of Attorney’ of the donor’s finances requested from Barclays bank that all donations that the donor had made for the period 2019 to 2022 be recalled. In the event Barclays bank, which have a recall policy to only make refunds of up to 36 months of donations, refunded £600.00 to the donor’s bank account which represented all the donations received for the period 2020 to 2022.

4.

Income from Plate Collections is given as the total amount for all three churches. The 2022 figure has seen an increase on the 2021 figure. The breakdown between the three churches is as follows: -

Hepple
Rothbury
Thropton
Total		 2022
£
487.05
3,096.78
603.00
4,186.83		 2021
£
459.00
889.54
338.50
1,687.04

Collections – Special Collections

The recommendations in the Church of England publication “The Charities Act and the PCC – 2006”, as revised to take into account the revision in 2005 of the Statement of Recommended Practice (SORP) are that collections made for specific charities, either in church or at other events, should not be included in the receipts and payments but noted separately. The totals for 2022 are shown below; these do not appear in the Receipts and Payments account.


Alzheimer’s Society – Wedding Plate Collection
Disasters Emergency Committee (DEC) – Ukraine Humanitarian Appeal

Messy Church – UCCT Donation from Carols in the Mart 2021
Messy Church – Coffee Morning in All Saints Church
Partners in Community Action (PECA) – Confirmation Service
Harbin Slaughterhouse Survivors – Wedding Plate Collection
The Great North Air Ambulance – Funeral Plate Collection
Total		 £
254.00
1,020.00
34.00
142.34
231.30
43.00
54.50
1,779.14

7

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT 2022 - CONTINUED

5.

Donations Received

The sum of £1,804.57 includes £1,239.80 from the Wall Safe, £327.59 from the Votive Candle Stand, £66.78 from the Contactless Donations Terminal and £170.40 in general donations.

6. Church Running Costs; (Items purchased from Cardstall account not showing in these figures).

7.


Insurance on the three church buildings
Music, Bells, Organ and Piano Tuning and Organist Expenses
Cleaning and maintenance
Utilities
Sundries
Total
From the Card Stall account the following has been paid
The Royal British Legion – Wreath for 2022
Repairs to Rothbury Bells
New Bell Ropes in 2019 (Adjustment)
Greetings Cards etc
Total		 2022
£
6,869.15
2,570.30
1,616.58
3,865.88
150.59
15,072.50
£
23.98
350.00
255.36
142.85
772.19		 2021
£
6,646.65
567.56
2,569.10
3,461.22
214.54
13,459.07






The total of £772.19 for items purchased is not showing in Church Running costs (6) but is shown in the Fund Movement Summary on page 11.

8.

Fund Raising Cost

A limited number of fundraising events took place throughout the year which incurred the following costs:

9.

NCC Small Lotteries Licence
100 Club Prizes
Total
Parish Hall Running Costs

Insurance
Cleaning and Maintenance
Utilities
Music Licenses
Total		 £
20.00
900.00
920.00
2022 2021
£
£
941.51
911.63
485.88
2,010.94
443.54
445.10
161.72
53.98
2,032.65
3,421.65

The Cleaning and Maintenance figure of £485.88 includes £354.68 for the boiler to be tested and a new PCB board fitted, £120.00 for the fire extinguishers to be tested, £61.20 on the bi-annual electrical PAT testing and a payment of £50.00 from the Rothbury Traditional Music Festival committee for damage caused during their let to a door and doorframe.

The Music Licenses for the Parish Hall figure for 2022 was £161.72 and has been included in the Parish Hall Running Costs as the copyright licenses are specific to the All Saints Parish Hall since 2021.

10. The 2022 figure for the Operating Surplus For Year shows we have a surplus of £2,300.30 on the income and expenditure for the General Fund for the year. This has been achieved despite the fact that the overall receipts for 2022 have decreased by £3,638.02 over the 2021 figure and also despite the fact that the overall payments for 2022 have increased by £3,037.59 over the 2021 figure.

8

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND FUNDS AT 31 DECEMBER 2022

2022 2021
Fixed assets £ £
CBF Investment Fund (1) 7,885.63 8,937.75
CBF Investment Fund (WS) (1) 799.60 906.28
National Savings & Investment Bond - Canon Morton Bequest (3) 17,000.00 17,000.00
25,685.23 26,844.03
Current assets
Debtors - -
CBF Deposit Account (3) 62,087.22 53,178.94
Cash Float 300.00 -
Sum Total of other Bank Accounts 24,737.07 26,944.48
87,124.29 80,123.42
Liabilities
Creditors: Amounts falling due in one year - -
Net current assets less current liabilities 87,124.29 80,123.42
Total assets less current liabilities 112,809.52 106,967.45
Total net assets less liabilities 112,809.52 106,967.45
Represented by (2)
Unrestricted
Unrestricted - General fund (4) 20,700.36 21,892.18
Designated
Designated – Hardship Fund 1,179.75 1,172.05
Designated - Cardstall Fund (5) 3,292.21 3,633.91
Restricted
Restricted - Donkin Bequest 2,033.22 2,019.98
Restricted - Parish Hall Fund 16,191.66 24,197.74
Restricted - Hepple Restoration Fund 11,463.59 13,414.79
Restricted - Organ Fund 6,115.94 5,690.00
Restricted – Thropton Fabric Fund 1,445.59 1,149.94
Restricted - Topping Memorial Fund 590.22 586.37
Restricted - Wright Memorial Fund 2,501.83 2,330.61
Restricted – Hepple Churchyard Fund 1,327.45 209.01
Restricted – Rothbury Churchyard Fund 44.05 43.75
Restricted – Rothbury Coffee Fund 2,556.27 -
Restricted – Rothbury Fabric Fund 14,276.13 11,210.47
Restricted – Rothbury Emergency Fund 591.08 992.20
Restricted – Rothbury Warm Hub Fund 9,755.83 -
Restricted – Young People Fund 801.34 481.45
Endowment
Endowment - Canon Morton Bequest (3) 17,943.00 17,943.00

Funds of the churches 112,809.52

106,967.45

9

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2022

Funds
Unrestricted funds
General Reserve
Canon Morton Bequest Fund
Designated funds
Hardship Fund
Cardstall Fund
Restricted Funds
Parish Hall Fund (1)
Wright Memorial Fund
Topping Memorial Fund
Hepple Restoration Fund
Hepple Churchyard Fund
Rothbury Churchyard Fund
Rothbury Coffee Fund (2)
Rothbury Fabric Fund
Rothbury Emergency Fund
Rothbury Warm Hub Fund (1)
Donkin Bequest
Thropton Fabric Fund
Young People Fund
Organ Fund
Total funds		 Bank
Accounts
£
CBF deposit
account
£
NSIB
£
CBF
investment
units
£
Cash
Float
£
Total
£
11,715.13
-
-
8,685.23
300.00
20,700.36
-
943.00
17,000.00
-
-
17,943.00
-
1,179.75
-
-
-
1,179.75
92.21
3,200.00
-
-
-
3,292.21
-
16,191.66
-
-
-
16,191.66
-
2,501.83
-
-
-
2,501.83
-
590.22
-
-
-
590.22
11,463.59
-
-
-
-
11,463.59
-
1,327.45
-
-
-
1,327.45
-
44.05
-
-
-
44.05
-
2,556.27
-
-
-
2,556.27
-
14,276.13
-
-
-
14,276.13
-
591.08
-
-
-
591.08
-
9,755.83
-
-
-
9,755.83
-
2,033.22
-
-
-
2,033.22
-
1,445.59
-
-
-
1,445.59
-
801.34
-
-
-
801.34
1,466.14
4,649.80
-
-
-
6,115.94
24,737.07
62,087.22
17,000.00
8,685.23
300.00
**112,809.52 **

Notes

1. In 2022 the Community Hall Fund was split between the Parish Hall Fund and the Rothbury Warm Hub Fub Fund.

2. In 2022 the Rothbury Coffee Fund was created as a restricted fund and is funded from donations made after the Sunday morning service at All Saints Church Rothbury and can be used to purchase new equipment for the purpose of producing tea and coffee.

10

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2022

Fund movement summary

Funds
Unrestricted funds
General Reserve
Canon Morton Bequest Fund
Designated funds
Hardship Fund
Cardstall Fund
Restricted funds
Parish Hall Fund
Wright Memorial Fund
Topping Memorial Fund
Hepple Restoration Fund
Hepple Churchyard Fund
Rothbury Churchyard Fund
Rothbury Coffee Fund
Rothbury Fabric Fund
Rothbury Emergency Fund
Rothbury Warm Hub Fund
Donkin Bequest
Thropton Fabric Fund
Young People Fund
Organ Fund
Total funds		 Fund
balances
b/fwd
£
Incoming
Resources
£
Outgoing
Resources
£
Transfers
£
Investment
Gains and
(Losses)
£
Fund
balances
c/fwd
£
21,892.18
59,854.90
(57.554.60) (2,333.32)
(1,158.80)
20,700.36
17,943.00
-
-
-
-
17,943.00
1,172.05
7.70
-
-
-
1,179.75
3,633.91
430.49
(516.83)
(255.36)
-
3,292.21
24,197.74
1,235.78
(640.50) (8,601.36)
-
16,191.66
2,330.61
15.86
(100.00)
255.36
-
2,501.83
586.37
3.85
-
-
-
590.22
13,414.79
1,169.37
(3,120.57)
-
-
11,463.59
209.01
1,118.44
-
-
-
1,327.45
43.75
0.30
-
-
-
44.05
-
222.95
-
2,333.32
-
2,556.27
11,210.47
3,065.66
-
-
-
14,276.13
992.20
3.26
(404.38)
-
-
591.08
-
1,442.47
(288.00)
8,601.36
-
9,755.83
2,019.98
13.24
-
-
-
2,033.22
1,149.94
295.65
-
-
-
1,445.59
481.45
419.89
(100.00)
-
-
801.34
5,690.00
985.23
(559.29)
-
-
6,115.94
106,967.45
70,285.04
(63,284.17)
-
(1,158.80)
**112,809.52 **

11

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE STATEMENT OF ASSETS AND FUNDS AS AT 31 DECEMBER 2022

1) As the DCC accounts are prepared on a Receipts and Payments basis, the sum of the funds equals the assets, which must be shown as being allocated to specific funds. The capital in the CBF Investment Funds is available, if needed, to be used as the DCC shall decide. The remaining CBF units which were valued at a combined total of £9,844.03 on 31 December 2021 have decreased in overall value by £1,158.80 in 2022.

As at 31 December 2021 the CBF Investment Fund was valued at £8,937.75 as shown on page 9 under the 2021 figure. This fund was revalued on 30 June 2022 and decreased in value by £1,025.29 to £7,912.46. The fund was again revalued on 31 December 2022 and has seen a further decrease in value of £26.83 and was valued at £7,885.63. This means that over the full 2022 year this investment fund has decreased by £1,052.12.

As at 31 December 2021 the CBF Investment Fund (WS) was valued at £906.28 as shown on page 9 under the 2021 figure. This fund was revalued on 30 June 2022 and decreased in value by £103.96 to £802.32. The fund was again revalued on 31 December 2022 and has seen a further decrease in value of £2.72 and was valued at £799.60. This means that over the full 2022 year this investment fund has decreased by £106.68.

Overall, the two CBF Investment Funds have decreased in total value by £1,158.80 during 2022 and as at 31 December 2022 were valued at a combined total of £8,685.23.

2) Shared Interest. The General Fund has received all the interest from the CBF Investment Accounts amounting to £258.31 and from the Canon Morton Bequest held in a NS&I Investment Bond amounting to £134.22 as well as £6.17 from the Canon Morton Bequest held in the CBF Deposit Fund Account. Each fund held in the CBF Deposit Fund Account has received interest (at a rate of 0.6119%) in proportion to its balance as at 31 December 2022. This was the amount of interest generated during the year by the CBF Deposit Account and amounted in total to £378.46.

CBF Deposit Fund Account
CBF Investment Fund Account (WS)
CBF Investment Fund Account
NS&I Bond
Total		 £
378.46
23.77
234.54
134.22
770.99
(2021: £300.34)

The overall interest rate for 2022 was 0.6119%.

3) The Canon Morton Bequest of £17,943 is held as £17,000 in the NS& I Bond and £943 in the CBF Deposit Account

4) In 2022 the General Fund Receipts and Payments Account had an operating surplus of £2,300.30. This surplus was achieved as a result of careful management of the income and expenditure which has resulted in our ability to pay the full £34,000 in parish share to the Diocese. As at 31 December 2022 there is a total of £20,700.36 in the General Fund which is held in the following bank accounts:

CBF Investment Fund Account
CBF Investment Fund Account (WS)
Cash in Hand (Float)
Lloyds Bank – Rothbury DCC bank account
Total
 £
7,885.63
799.60
300.00
11,715.13
20,700.36

5) Cardstall Fund: This money is held in two separate accounts (one in the Rothbury DCC current account and the other in the CBF Deposit Fund account). The Cardstall Fund has received £22.04 interest in 2022 and is included in the Statement of Assets and Funds on pages 9 - 11. As at 31 December 2022 there is a total of £3,292.21 in the Cardstall Fund which is held in the following bank accounts:

CBF Deposit Fund Account
Lloyds Bank– Rothbury DCC bank account
Total
 £
3,200.00
92.21
3,292.21

12

INDEPENDENT EXAMINER’S REPORT TO THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

I report on the accounts of the DCC for the year ended 31 December 2022, which are set out on pages 6 - 12.

Respective responsibilities of members and examiner

As members (trustees) of the DCC with responsibility for the preparation of the accounts, you consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the DCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as members (trustees) concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the next statement.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the Church accounting regulations and also those contained within the 2011 Act.

have not been met; or

  1. to which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mrs D J Graham FCA Ryecroft Glenton 32 Portland Terrace Newcastle upon Tyne NE2 1QP

March 2023

13

ST MICHAEL AND ALL ANGELS ALWINTON WITH ST MARY THE VIRGIN HOLYSTONE In

The Parish of Upper Coquetdale

Treasurer’s Report for the Financial Year 2022

Despite the difficulties associated with the pandemic and its aftermath, our income exceeded expenditure this year. Our income was £31103.53 in total, and expenditure was £25620.46. Were it not for items I have classified as “grants”, shown on the SOFA as being a little over £5000, our surplus would have been some £3000. There are also other features of concern in the figures.

The “grants” to which I refer are two payments of £980 to each of our churches from Northern Power Grid in compensation for the disconnection following Storm Arwen and a smaller sum of £110 following a briefer power outage around Alwinton. These I regard as unrestricted receipts. Arwen also did some relatively minor structural damage to St Michael’s, and Ecclesiastical Insurance very promptly paid up a little over £3000 to cover repairs. That sum I applied to our Fabric Fund.

On the income side, there are some concerning trends: gift aided giving has dropped, and so too, therefore, has our HMRC rebate. Planned giving, that is directly from donors’ banks (standing orders, BACS, etc), is down slightly. But that is an ongoing trend. Spontaneous gift aided gifts have halved from 2021’s figure. Cash in the plate has gone down, but other non-gift aided gifts have almost doubled. Service fees (weddings and funerals) have dropped, but these are an unpredictable source of income.

Fund raising has done well, more than doubling on the previous year. Events have ranged from Pimms and fireworks to bingo, teas in church, raffle, quiz. The church nationally distributed funds, via dioceses, to parishes in an attempt to alleviate the stresses of the covid era. We received some £500 from that source.

Expenditure has been high, over £25000. Arwen’s damage cost some £3000, offset by our insurers. There were some £1000 electrical repairs, and several smaller items including servicing of gas heaters, inspection of gas fixtures, the organ, fire extinguisher service. The two churches cost over £4500 to keep running, including insurance (over £3500 annually for both buildings), electricity and gas. Service upkeep is a little higher than 2021; the greater part of this sum is to cover organists’ remuneration. Holystone spent over £100 on candles, but the minimum quantity our suppliers allow us to order should keep us lit for a number of years. We also spent a similar sum on Common Worship service booklets for Morning Prayer on Sunday.

Energy costs have risen, as we all know, and the church is not immune to this. Government has given some assistance with electricity bills, though the scheme is less generous than that for residential customers. Tanked Calor gas (LPG) has gone up from 70p per l in Nov 2021 to 92p per l today.

As I write, I hear via the Deanery that the Diocese wants us to aim to pay Parish Share at the level we did pre-covid, ie £17494. That is not possible on today’s figures. Our current bank account holds around £ 20,000, but of that £14000 is held in restricted funds and, therefore, not available to pay Parish Share. No doubt we could afford a bit more, but £17494, unless our income increases greatly, on the basis of today’s figures, is unattainable. This is a matter to which the DCC will have to give close attention in the coming months.

John Farndale, March 2023

Accounts approved at the District Annual Meeting 15th March 2023 in St Michael and All Angels, Alwinton.

Canon John Sinclair, Rector

John Farndale, Treasurer

14

ST MICHAEL AND ALL ANGELS ALWINTON WITH ST MARY THE VIRGIN HOLYSTONE

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2022

INCOME
Planned gift aided giving
Gift aided gifts
Gift aid- tax reclaimed
GAYE
Other planned giving
Collections (plate)
Gifts and donations
Grants and legacies
Fundraising less costs
Wall safes
Investment income
Service fees
Rent
Charity collections
Youth work
EXPENDITURE
Charitable donations
Diocesan quota
Parish expenses
Church general
Service upkeep
Maintenance Churchyards
Fabric
Net incoming/(outgoing) resources
Gain/(Loss) on revaluation of investments
Net movement of funds
Opening balance 1 January 2022
Closing balance 31 December 2022		 General
Unrestricted
Restricted
Fund
Funds
£
£
5,218.00
315.00
844.50
-
1,929.80
-
-
-
310.00
-
1,792.84
208.00
1,697.55
280.00
2,070.50
3,026.00
6,155.18
514.16
1,807.00
-
-
292.00
1,015.00
-
-
-
3,629.00
-
-		 2022
2021
£
£
5,533.00
5,808.58
844.50
1,628.00
1,929.80
2,034.74
-
600.00
310.00
265.00
2,000.84
2,149.88
1,977.55
1,037.09
5,096.50
-
7,962.18
-
514.16
2,733.60
-
500.36
1,307.00
1,975.00
-
-
3,629.00
2,208.35
-
-
20,824.53
10,280.00		 31,104.53
20,940.60
3,784.18
7,000.00
1,964.65
4,661.93
1,107.20
-
1,820.00
-
5,282.50		 3,784.18
2,208.35
7,000.00
6,300.00
1,964.65
1,890.19
4,661.93
4,419.91
1,107.20
557.37
1,820.00
1,850.00
5,282.50
1,965.60
14,733.78
10,886.68		 25,620.46
19,191.42
6,090.75
(606.68)
(2,228.99)		 5,484.07
1,749.18
(2,228.99)
2,452.29
3,861.76
(606.68)
5,809.43
32,428.27		 3,255.08
4,201.47
38,237.70
34,036.23
9,671.19
31,821.59		 41,492.78
38,237.70

15

ST MICHAEL AND ALL ANGELS ALWINTON WITH ST MARY THE VIRGIN HOLYSTONE

BALANCE SHEET AS AT 31 DECEMBER 2022
CURRENT ASSETS
2022
2021
£
£
Newcastle Diocesan Fund
17,288.01
19,594.63
CBF Church of England Deposit Fund
5,979.81
5,902.18
Bank current account
18,224.96
12,740.89
TOTAL ASSETS AND NET WORTH
-
41,492.78
38,237.70
REPRESENTED BY PARISH FUNDS
General (unrestricted)
9,671.19
5,809.43
Restrictedfunds
Churchyard fund
6,234.31
5,232.31
Fabric fund
11,727.61
13,984.11
Alwinton heating fund
6,714.34
6,399.34
Holystone restoration
6,778.10
6,498.10
Youth
252.23
252.23
Charity fund
115.00
62.18
31,821.59
-
41,492.78
38,237.70		 BALANCE SHEET AS AT 31 DECEMBER 2022
CURRENT ASSETS
2022
2021
£
£
Newcastle Diocesan Fund
17,288.01
19,594.63
CBF Church of England Deposit Fund
5,979.81
5,902.18
Bank current account
18,224.96
12,740.89
TOTAL ASSETS AND NET WORTH
-
41,492.78
38,237.70
REPRESENTED BY PARISH FUNDS
General (unrestricted)
9,671.19
5,809.43
Restrictedfunds
Churchyard fund
6,234.31
5,232.31
Fabric fund
11,727.61
13,984.11
Alwinton heating fund
6,714.34
6,399.34
Holystone restoration
6,778.10
6,498.10
Youth
252.23
252.23
Charity fund
115.00
62.18
31,821.59
-
41,492.78
38,237.70		 2022
2021
£
£
17,288.01
19,594.63
5,979.81
5,902.18
18,224.96
12,740.89
41,492.78
38,237.70
-
41,492.78
38,237.70

16

ST MICHAEL AND ALL ANGELS ALWINTON WITH ST MARY THE VIRGIN HOLYSTONE

RESTRICTED FUNDS AS AT 31 DECEMBER 2022

INCOME
Net fundraising
Donations etc
EXPENDITURE
Net movement in funds
Opening balance 1 January 2022
Closing balance 31 December 2022		 Churchyard
fund
Fabric fund
Alwinton
heating
fund
Holystone
restoration
Youth
£
£
£
£
£
1,807.00
-
-
-
-
1,015.00
3,026.00
315.00
280.00
-		 Charity
fund
Total
£
£
-
1,807.00
3,837.00
8,473.00
2,822.00
3,026.00
315.00
280.00
-		 3,837.00
10,280.00
1,820.00
5,282.50
-
-
-		 3,784.18
10,886.68
1,002.00
(2,256.50)
315.00
280.00
0.00
5,232.31
13,984.11
6,399.34
6,498.10
252.23		 52.82
(606.68)
62.18
32,428.27
6,234.31
11,727.61
6,714.34
6,778.10
252.23		 115.00
31,821.59

4

INDEPENDENT EXAMINER’S REPORT TO ST MICHAEL AND ALL ANGELS ALWINTON WITH ST MARY THE VIRGIN HOLYSTONE

I report on the accounts for the year ended 31 December 2022, which are set out on pages 2 - 4.

Respective responsibilities of members and examiner

As members (trustees) with responsibility for the preparation of the accounts, you consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as members (trustees) concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the next statement.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the Church accounting regulations and also those contained within the 2011 Act.

have not been met; or

  1. to which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mrs D J Graham FCA Ryecroft Glenton 32 Portland Terrace Newcastle upon Tyne NE2 1QP March 2023

5

18

St Michael & All Angels, Alnham DCC Accounts for the year to 31.12.22 for the Current Accounts

Prepared by Mr Meron Marcyniuk (DCC Treasurer)

2022 2021 2020
Income
Regular Giving
Collections
Other Income & Fundraising
Service Fees
Gift Aid Recovered
Total		 1,723.00
979.65
4,047.87
-
3,897.80
10,648.32		 1,208.00
408.50
1,017.21
483.00
3,116.71		 1,058.00
1,600.27
1,449.22
14.17
4,121.66
Expenses
Parish Expenses
Heat & Power
Insurance
Fundraising Expenses
Equipment
Repairs & Renewals
Parish Share
Fire Safety & Legislation
Church Running Costs
Others
Transfer to Restoration Account
Total		 341.41
1,405.13
1,565.14
726.32
1,305.00
-
140.00
50.00
5,533.00		 321.70
1,676.05
1,507.57
-
41.25
231.60
1,305.00
100.00
104.00
5,204.67		 694.08
1,128.85
1,484.70
137.11
320.00
1,305.00
42.00
142.83
1,888.33
7,142.90
Surplus/Deficit 5,115.32 -2,087.96 -3,021.24
Opening Balance
Plus Income
Less Expenditure
Closing Balance		 5,533.00 1,150.85
10,648.32
6,266.17		 3,238.81
3,116.71
5,204.67
1,150.85		 6,260.05
4,121.66
7,142.90
3,238.81
Opening Balance
Less Deficit
Equals Closing Balance		 5,115.32 1,150.85
6,266.17		 3,238.81
-2,087.96
1,150.85		 6,260.05
-3,021.24
3,238.81
Chairman Treasurer
John Sordy Meron Marcyniuk
Date 7th March 2023 Date 7th March 2023

19

St Michael & All Angels, Alnham DCC Accounts for the year to 31.12.22 for the Current Acounts

Prepared by Mr Meron Marcyniuk (DCC Treasurer)

Income
Regular Giving £ 1,723.00
Collections £ 979.65
Other Income & Fundraising £ 4,047.87
Gift Aid Recovered £ 3,897.80
Service Fees £ -
Total £ 10,648.32
Expenses
Parish Expenses £
341.41
Heat & Power £ 1,405.13
Insurance £ 1,705.14
Fundraising Expenses £
726.32
Equipment
Repairs & Renewals
Parish Share £ 1,305.00
Fire Safety & Legislation £
-
Church Running Costs £
-
Others £
50.00
Total £ 5,533.00
Surplus/Deficit £ 5,115.32
Opening Balance £ 1,150.85
Plus Income £ 10,648.32
Less Expenditure £ 5,533.00
Closing Balance £ 6,266.17
Opening Balance £ 1,150.85
Plus Surplus / Less Deficit £ 5,115.32
Equals Closing Balance **£ ** 6,266.17

20

Alnham Church Accounts 2022

Totals
Income
Tax Efficient Planned Giving 1723.00
Other Planned Giving 0.00
Collection at Church 979.65
RecurringGiving/Donations 0.00
Non RecurringGiving/Donations 1154.17
Gift Aid Recovered 3897.80
Legacies Received 0.00
RecurringGrants 0.00
Non RecurringGrants 0.00
Fundraising (Gross) 2390.20
Dividends/Interest 0.00
Weddings Funeral etc 0.00
Jam/Book Money 353.50
Rental of Hall & Equipment 150.00
Other Income 0.00
Total 10648.32
Expend
Fund RaisingCosts 726.32
Mission Giving 0.00
Parish Share 1305.00
Salaries 0.00
ClergyExpenses 341.41
Mission Cost 0.00
Church RunningCosts 1705.14
Church UtilityBills 1405.13
Cost of Trading 0.00
Church Repairs 0.00
Other Repairs 0.00
New PropertyWork 0.00
Other Expenses 50.00
Total
5533.00
Opening Balance 1150.85
Closing Balance 6266.17
Reconciled Balance 4789.34
Reconciled Balance 1476.83
Total
6266.17
CCLA Account(closing balance) 9845.76

21

St Michael & All Angels, Alnham DCC Accounts for the year to 31.12.22 for the current accounts

Prepared by Mr Meron Marcyniuk (DCC Treasurer)

Please find the accounts for the year to 31.12.22

Included

Summary

The accounts have been reconciled to the bank statements

22

St Michael & All Angels, Alnham DCC Accounts for the year to 31.12.22 for the Restoration Account

Prepared by Mr Meron Marcyniuk (DCC Treasurer)

Income
Total		 Nil
£
-
Expenses
5 Year EICR check
Alteration to heating controls
Total		 £ 300.00
£ 284.24
£ 584.24
Surplus/Deficit -£ 584.24
Opening Balance
Plus Income
Less Expenditure
Closing Balance		 £ 584.24
£ 11,404.32
£
-
£ 10,820.08
Opening Balance
Plus Surplus / Less Deficit
Equals Closing Balance		 -£ 584.24
£ 11,404.32
£ 10,820.08
Chairman Treasurer
John Sordy Meron Marcyniuk
Date 7thMarch 2023 Date 7thMarch 2023

23

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