St James Church Sutton
Treasurer’s Report to the PCC – February 2024 For 2023 Accounts
The Accounts for 2023 have been approved by our Independent Examiner, and are now submitted to the Meeting of the PCC for adoption, prior to being submitted to the APCM for information, and to being �iled with the Diocese and the Charity Commission.
The attached �igures show the Church Accounts, for the full year to 31 December 2023.
The non investment income was £63,167.91 (envelopes, bank transfers, SUM UP (£1213.14) donations and cash collections). (2022=£51,440.43)
The total income, including investments, was £67,428 (2022= £55,990)
In 2023 the total non annual expenditure was £72,539.75 (2022 = £71,927.93). The total expenditure, including non-annual expenses, was £90,276.68 (2022 £74,196.09) HOWEVER the £17,742.17 shown for Equipment Purchases was offset by a donation for the full amount. Therefore, the overall de�icit was £5,116 (2022 = de�icit £18,659.66). The lowest de�icit in many years.
Wildboarclough has repaid a further £2,000 from the £10,000 loan. Thus £4,000 remains outstanding.
We must remember that certain amounts within our funds are ring fenced for speci�ic projects:
The repair of the stained glass window : Gift Day donations were £4252.56 minus expenses for surveys - £1,776 gives a total of £3272.26 In addition £795.70 has been raised from speci�ic donations Last year’s Gift Day Donations raised £8209 In 2022 a transfer of funds from Special Efforts of £2,221.53 was made.
TOTAL RAISED : £14,498.49
The estimated cost of the window is £20,696 (this includes £2,000 contingency) John Campbell Kelly’s family has agreed to cover any shortfall from his legacy.
John Campbell Kelly’s Legacy : £4,000 remaining
Sommervile Memorial: £4,000 from the late Rev Sommerville for the renovation and upkeep of his family grave.
GRAVEYARD DEVELOPMENT: The Joint Working Party for the graveyard has raised £2036 (£1800 in donations and a further £236 from Gift Aid).
PAGES 1 & 2 CHURCH ACCOUNT
1. Our Giving appears to have risen, however, the 2023 �igures include Tax claims from2022: Oct – Dec 2022 = £1,590 and 2023 GASDS (Gift Aid Small Donations Scheme) £2,000 So in reality Tax Claims from 2022 Accounts would be £,8,987 (not £5,396) and 2023 Tax Claim should be £9,443 (not £13,032.57)
Thus,with the tax correction, the overall Giving was £45,636.63 (2022 = £45,191)
-
Insurance premiums for the church rose by almost £500 The Parish share rose by nearly £5,000 this year.
-
We now have a Flower Fund which currently stands at £629.60
HALL ACCOUNT
The Hall has a surplus income of £592 which is a tribute to the Hall Committee who have worked tirelessly to achieve a positive outcome.
SPECIAL EFFORTS
Sunday Coffee has raised £2,845 plus £1,683 for other events.
Events were held for speci�ic charities including British Ukraine Aid, the Children’s Society and Christian Aid.
RESERVES
The Reserves Account shows the effect of the increase or decrease of the value of our investments.
2023 Our investments rose by £10,528.6 (2022 fell by £21,00). The �luctuation in interest over the years merely re�lects the turbulent times we are still facing.
The investments continue to be professionally managed by the management team at CCLA.
BALANCE SHEET
This provides an overall picture of our accounts.
Careful �inancial management will continue to be needed if we are to achieve our plans for the future and ensure our legacies and gifts are used to maintain and improve our assets and thus support our mission and work within the community.
Next year is going to be particularly tough as we plan to be a stand alone parish. The main increase in expenditure will be our Parish Share from 66% to 100%. There will be some savings to offset some of this.
To conclude this report I would like to thank:
-
1 Ruth Easterbrook as Deputy Treasurer
-
David Potts for counting and recording the collection and envelope giving
-
Kath Birtwistle and Gill Dinnis for supporting David with the cash banking.
-
Peter Lawrence for taking and recording utility readings. Peter also took over the counting and recording of the collection and Envelope Giving whilst David was away.
-
Pam Herring for recording and banking the church hall lettings
-
The Church Wardens and Sandra Moss for recording visiting clergy and organist invoices
-
Bob Sinclair-Smith who has agreed to act as our Independent Examiner.
Janet Mott Hon Treasurer February 2024
Parish of St. James, Sutton
Church Account
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING
31 December 2023
| 2022 £ INCOME |
2023 | 2023 | 2023 | ||
|---|---|---|---|---|---|
| Unrestricted | Rest | ricted | Total | ||
| Codes 23,371 Regular Giving by S/Order (incl Gift Aiding Friends) 1 5,213 Envelope Scheme 2 5,396 Tax recovered (Gift Aid, including GASDS ) 3 3,171 Collections at Services (cash) 43 37,151 Total 4,284 DBF & retired clergy fees for Weddings Funerals etc 54 -4,284 less paid to DBF & retired clergy 154 0 0 Unclassified receipts (none this year) 57 0 Wallsafe & Pennies Jar (including sales of St James History) 4 530 In Memoriam Donations 5 3,919 Other Donations including donations from funerals & baptisms 6 41,600 0 Flower Fund 40 41 0 117 Net surplus on Flower Fund (deficit if negative) 680 38 -680 less paid out to bellringers 115 Church Fees from services etc 1,176 Weddings 8 6,067 Funerals 9 1,983 Monuments 10 9,226 3,782 48-50 -3,168 less paid out to them 158-60 614 Balance retained (i.e. waived fees) £200 from 2022 funerals 51,440 Total Non-Investment Income Bank & Other Interest 0 Restricted Funds 19 69 General Funds 20 4,027 Investment Income & Rent 22 4,096 55,536 TOTAL INCOME EXPENDITURE The Ministry 48,829 101 415 Fees to Clergy for Sunday & Thursday services) 157 49,245 2,375 Housing (Council Tax, Water, Repairs, Maintenance) 102 0 Clergy & other Conferences 104 Bellringers Fees etc_(paid out to them Code 115 below) Organist Verger & Sexton fees for weddings & funerals Parish Share_47,000 Curate Housing 4,229.05 |
19,446.04 4,615.90 13,032.57 2,577.45 39,671.96 5,955.80 -5,955.80 0.00 0.00 100.05 4,100.00 5,354.07 49,226.08 629.60 0.00 629.60 630.00 -630.00 0.00 1,430.50 9,019.00 1,062.73 11,512.23 4,430.00 -4,630.00 -200.00 61,167.91 0.00 300.98 3,959.45 4,260.43 65,428.34 50,355.72 476.80 50,832.52 2,445.40 0.00 |
0.00 | 65,428.34 | ||
| 61,167.91 0.00 300.98 3,959.45 4,260.43 65,428.34 50,355.72 476.80 50,832.52 2,445.40 0.00 |
|||||
| 65,428.34 | 0.00 | ||||
000000Church
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4,019 Incumbent's Expenses 151-3 1,792.52
Motor,Office, Secretary. + 155
3,469 Fees to Organists for Sunday services & practices 156 3,700.00
Handbell Ringers 116
Deanery Synod & Benefice expenditure 103 40.00 0.00
59,107 58,810.44
The Church, Services & Mission
2,320 Heat and Light incl Boiler Service 106 3,450.68
900 less Heat & Light charges for weddings & funerals 11 1,320.00
1,420 2,130.68
3,093 Insurance 107 3,572.49
950 Organ Tuning & Maintenance 108 1,242.00
0 Cleaning materials & sundries 109 0.00
1,115 Upkeep of Services 110 942.96
186 Minor Repairs & Renewals (incl clock service) 111 66.24
-2,438 Miscellaneous 112 -1,070.61
4,326 6,883.76
Churchyard
6,070 Contractor 120 4,000.00
157 Materials 121 106.89
0 Waste Disposal 122 1,772.88
0 Machinery Maintenance 124 0.00
58 Other Churchyard Expenditure incudes JWP donations 125 -1,587.49
Headstone Repairs, Plaques & Monuments 123 242.27
less cost of plaques & monuments recovered 52 -99.00
143.27 4,435.55
6,285
Charitable Payments outside the Parish (excluding Special Efforts)
60 Overseas Church 146 400.00
1,000 Home Missions 147 400.00
1,150 Secular Charities 148 1,610.00
2,210 2,410.00
(Special Efforts now shown on separate sheet)
71,928 Total Normal annual Expenditure 72,539.75 0.00
55,536 Total Income as above 65,428.34
71,928 less normal annual expenditure as above 72,539.75
-16,392 Net surplus (deficit) of normal income / expenditure to Funds & Activities -7,111.41
Non-annual expenses
-2,222 Decoration – Stained Glass Window 134 -795.70
0 Clock repairs 135 27.18
3,646 Building Repair / Maintenance / Alterations 136 763.28
337 Heating & Lighting equipment repair / replacement / improvement 137 0.00
507 Equipment purchases – interactive screens (offset by legacy) 138 17,742.17
2,268 17,736.93
17,736.93
74,196 TOTAL EXPENDITURE 90,276.68 0.00 90,276.68
-18,660 Deficit including Non-annual Expenditure -24,848.34 0.00 -24,848.34
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Parish of St. James, Sutton
Church Account
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 December 2023
| INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 December 2023 |
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 December 2023 |
|||||
|---|---|---|---|---|---|---|
| 2022 £ INCOME |
2023 | |||||
| Unrestricted | Restricted | Total | ||||
| 37,151 Standing Orders, Envelopes, Collections and Gift Aid recovered 4,449 Other donations, wallsafe 41,600 0 Flower Fund 9,226 Church Fees from weddings, funerals and monuments 3,782 -3,168 less paid out to them 614 Organist Verger & Sexton fees for weddings & funerals waived Special Efforts 51,440 Total Non-Investment Income 4,096 Bank Interest & Investment income 55,536 TOTAL INCOME EXPENDITURE The Ministry 48,829 415 Fees to Clergy for Sunday & Thursday services) 4,019 Incumbent's & Curate’s Expenses Deanery Synod & Benefice expenditure 2,375 Housing (Council Tax, Water, Repairs, etc) Organist Verger & Sexton fees for weddings & funerals Parish Share_Parish Share 47,000 Curate Housing 5,122.59_ |
Codes | 39,671.96 9,554.12 |
65,428.34 | |||
| 48-50 158-60 |
||||||
| 4,430.00 -4,630.00 |
||||||
| 61,167.91 4,260.43 |
||||||
| 65,428.34 | 0.00 | |||||
| 102 157 |
||||||
| 151-3 103 102 |
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| 0 3,469 59,107 4,326 The C 6,285 Churc |
Clergy & other Conferences Fees to Organists for Sunday services |
104 | 0.00 3,700.00 7,977.92 40.00 |
0.00 3,700.00 7,977.92 40.00 |
0.00 0.00 0.00 |
90,276.68 | |
|---|---|---|---|---|---|---|---|
| 156 116 103 |
|||||||
| Handbell Ringers | |||||||
| Deanery Synod & Benefice expenditure (see Note 5.O) hurch, Services & Mission |
|||||||
| 58,810.44 6,883.76 4,435.55 2,410.00 |
|||||||
| hyard | |||||||
| table Payments outside the Parish (excluding Special Efforts) (Special Efforts now shown on separate sheet) Normal annual Expenditure |
|||||||
| 2,210 | |||||||
| 71,928 Total |
|||||||
| 55,536 71,928 -16,392 |
|||||||
| 55,536 71,928 |
Total Income as above less normal annual expenditure as above Net surplus(deficit)of normal income / expenditure to Funds & Activities |
65,428.34 72,539.75 |
|||||
| -16,392 | -7,111.41 | ||||||
| Non-a 2,268 |
nnual expenses TOTAL EXPENDITURE |
||||||
| 2,268 | |||||||
| 90,276.68 | |||||||
| -24,848.34 | 0.00 | -24,848.34 | |||||
| Deficit including Non-annual Expenditure | |||||||
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Parish of St. James, Sutton
Hall Account
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING
31 December 2023
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2022 2023
£ INCOME
Codes
U3A Majong & Make & Create 28 1,060.00
750 Yoga & Pilates (Monday) 29 4,595.00
1,247 Whist & Bridge 30 1,883.50
548 Hobnob Club 31 470.00
329 Parish Council 32 385.00
350 Women's Institute 33 399.00
2,823 Other Lettings 34 4,159.80
0 12,952.30
6,047 TOTAL INCOME 12,952.30
EXPENDITURE
0 Caretaker 127 0.00
1,546 Insurance 128 1,531.06
3,267 Heat and Light, & Water incl Boiler Service 129 6,520.16
2,494 Waste disposal & sundries 130 840.62
177 Minor Repairs & Renewals 131 238.30
2,888 Outside Cleaners 132 3,230.50
10,372 12,360.64
-4,326 Surplus (deficit if negative), excluding non-annual expenditure 591.66
0 Non-annual expenses
0
Decoration (exterior) 139 0.00
0.00 0.00
0.00
114,158 Building Repair / Maintenance / Alterations 140 0.00
Boiler & oil tank repair / replacement 141 0.00
114,158 0.00
0.00
124,530 TOTAL EXPENDITURE 12,360.64
-118,483 Surplus to Summary of Funds and Activities 591.66
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Parish of St. James, Sutton
| Parish o | f St. James, Sutton | Choir Account | 0 | |||||
| 0 | 0 | 0 | 0 | 0 | ||||
| INCOME | AND EXPENDITURE ACCOUNT FOR THE | YEAR ENDING | 31 December 2023 | 30/12/1899 | 30/12/1899 | |||
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 2022 | 0 | 0 | 0 | 0 | 2023 | 0 | 0 | 0 |
| £ | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 0 | Balance at start of year | 0 | 0 | 4,416.81 | 4,522.31 | 0 | 0 |
| 0 | 0 | 0 | 0 | Codes | 0.00 | 0.00 | 0 | 0 | |
|---|---|---|---|---|---|---|---|---|---|
| 0 | INCOME | 36 | 640.00 | 0.00 | 0 | 0 | |||
| 0 | 0 | 0 | 0.00 | 0.00 | 0 | 0 | |||
| 0 | Deduct EXPENDITURE | 113 | 816.75 | 0.00 | 0 | 0 | |||
| 0 | 0 | 0 | 0.00 | 0.00 | 0 | 0 | |||
| 0 | NET INCOME | 0 | 0.00 | -176.75 | 0 | 0 | |||
| 0 | 0 | 0 | 0.00 | 0.00 | 0 | 0 | |||
| 0 | Balance at end of Year | 0 | 0.00 | 4,345.56 | 0 | 0 |
Parish of St. James, Sutton
RESERVES ACCOUNT FOR THE YEAR ENDING 31 December 2023
| 2022 £ Unrestricted Total Funds at start of year (from last Acc 0 (Category 6 adjusted – see below) 0 RECEIPTS 0 Legacies to General Funds Legacies and Gifts to Restricted Funds 0 8,209 Gift Day Appeal (St James Day) -20,954 Increase (decrease) in value of Investme -134,885 Total surplus / deficit for year - Church & 0 0 PAYMENTS & TRANSFERS 0 Capital Charitable Grants (see separate s Non-annual expenses 2,222 Decoration 0 Clock repairs -3,646 Building Repair / Maintenance / Alteration -337 -507 Office Equipment purchases Other Payments from Reserves Church Hall chairs etc Transfer to Churchyard Expenditure Repairs to Altar frontals etc 0 0 -134884.7 Transfer to Church Income & Expenditure 0 To maintain working capital 0 0 Balance at end of year (see Summary of Heating & Lighting equipment repair / replacement / improvement |
See Note 5.H to the Accounts for more information | See Note 5.H to the Accounts for more information | See Note 5.H to the Accounts for more information | See Note 5.H to the Accounts for more information | - - - - - - - - - - - - - - - - - - - - - Totals for 202 | - - - - - - - - - - - - - - - - - - - - - Totals for 202 | - - - - - - - - - - - - - - - - - - - - - Totals for 202 | 3 - - - - - - - - - - - - - - - - - - - - - | 3 - - - - - - - - - - - - - - - - - - - - - | |
|---|---|---|---|---|---|---|---|---|---|---|
| Findlow 1 Findlow 2 Repairs Gift Day Appeals Working Capital |
Unrestricted Funds |
Res Fu |
tricted nds |
Total 139,225.72 0.00 0.00 0.00 0.00 0.00 0.00 4,252.56 32,781.25 -5,166.10 0.00 |
||||||
| Category | (see below) | 1 2 3 5 6 |
129,628.27 18,000.00 4,252.56 10,528.69 32,781.25 -6,519.75 155,889.77 0.00 0.00 795.70 -27.18 -763.28 0.00 -17,742.17 -17,736.93 138,152.84 0 |
0.00 0.00 0.00 |
9,597.45 0.00 1,353.65 |
|||||
| ounts) Codes See Note 5.K 23 See Note 5.K 24m 25 nts 56 Hall (unrestricted) & Choir + Tru heet) 134 135 s 136 137 138 24m account ** 2023 transfer: 6,520 Funds and Activities) |
17,013.69 135,894.63 -89,179.16 32,566.11 33,333.00 135,894.63 32,566.11 |
|||||||||
| Codes | ||||||||||
| 18,000.00 10,528.69 stees (restricted) 0.00 795.70 -27.18 -763.28 0.00 -17,742.17 -6,519.75 |
4,252.56 -6,519.75 0.00 6,519.75 |
|||||||||
| 10,951.10 | 166,840.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -17,736.93 0.00 0.00 |
|||||||||
| 0 | ||||||||||
| 17,013.69 140,929.92 -89,942.44 36,818.67 33,333.00 |
138,152.84 | 10,951.10 | 149,103.94 | |||||||
Parish of St. James, Sutton
BALANCE SHEET as at
31 December 2023
Current Assets
Balance at Natwest Bank Balance of the C B F Investment Account 14511.85 CBF Church of England Investment Fund Income Shares Balance of Petty Cash in Safe on Balance Sheet Date General Unrestricted Funds Choir Fund Youth Club (dormant) Trustees (Patrons) of St James
Funds
| Unrestricted Funds 13,964.99 1,511.44 122,436.41 240.00 |
Restricted Funds 0.00 10,951.10 0.00 0.00 |
Total 13,964.99 12,462.54 122,436.41 240.00 |
2022 17,962 9115,82 111,908 240 |
|---|---|---|---|
| 138,152.84 | 10,951.10 | 149,103.94 | 139,226 |
| 138,152.84 0.00 0.00 |
3,383.05 4,345.56 521.29 2,701.20 |
141,535.89 4,345.56 521.29 2,701.20 |
131,481 4,522 521 2,701 |
| 138,152.84 | 10,951.10 | 149,103.94 | 139,226 |
Approved by the Parochial Church Council on February 2024 and signed on its behalf by:
Rev Dr John E Harries - Vicar Janet Mott - Hon Treasurer
........................................................... ...........................................................
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name Sutton St James Parish Church members of
On accounts for the year 31[st] December 2023. Charity no ended (if any)
Set out on pages
(remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2023.
- Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- Please delete the words in the brackets if they do not apply.
Signed: Robert Sinclair Smith Date: 31/01/24 Name: Robert Sinclair Smith Relevant professional qualification(s) or body (if any):
Address: Bollin House Main Road
1
October 2018
IER
Langley Macclesfield
Cheshire SK11 0BU
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
2
October 2018
IER
IER October 2018