## **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)_ 2. _Insurance premiums for the church rose by almost £500 The Parish share rose by nearly £5,000 this year._ 3. 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 2. David Potts for counting and recording the collection and envelope giving 3. Kath Birtwistle and Gill Dinnis for supporting David with the cash banking. 4. 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. 4. Pam Herring for recording and banking the church hall lettings 5. The Church Wardens and Sandra Moss for recording visiting clergy and organist invoices 6. 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 00000031/01/2024 000000Page 1 **----- Start of picture text -----**
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
**----- End of picture text -----**
000000Church 00000031/01/2024 000000Page 2 ## _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|||||| 000000Ch reduced detail 00000031/01/2024 000000Page 3 |_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**||||||| ||||||||| 000000Ch reduced detail 00000031/01/2024 000000Page 4 _Parish of St. James, Sutton_ ## **Hall Account** ## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING** ## **31 December 2023** **----- Start of picture text -----**
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
**----- End of picture text -----**
## _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