CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 1st April 2022 To 31st March 2023 Charity name: The Friends of St Mary's and St John's, Whitchurch Charity registration number: 1168335 Objectives and Activities SORP refererLC• Summary of the purposes of the chanty as set out in its governing document To assist in the malntenance, preservation and improvement of the Churches of St John's Whit¢hurch Hlll and Sl Mary's Whitchurch P4rn1.17 Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Conducting fund-raising activities with a vlew to maklng grants to the Parochlal Church Councll for the object churches and organising voluntary working partles P410 1.17 and Statement confirming whether the trustees have had regard lo the guidance issued by the Charity Commission on public benefit The trustees have had regard to the guidance Issued by the Charlty Commission on public benefit Pw• i.la Achievements and Performance SORP thr¢nc¢ Summary of the main achievements of the charity, identifying the differen￿ the charity's work has made to the circumstances of ils beneficiaries and any wider benefits to society as a whole The Gharity continued to raise funds to support its objects of maintaining and improving the facilities at the two parish churches through Membership Subscriptions and associated Gift Aid. During the year the charity applied funds amounting to £16,920 in grants to the Whitchurch PCC in pursuit of its objects. Parn 1.20 Financial Review Review of the charity's financial position at the end of the period Although outgoing rèsources exceeded incoming resources by £11,772, the charity's financial position at the end of the period is satisfactory. Para 1.21 The Gharity's pollcy Is not to make grants for a project unless and until the requisite funds have bèen raised. The charity has no need to hold reserves to cover ongolng expenses. It has no staff, no ongolng commitments and minimal overhead Costs. All reser4es held by the charity ara held In anticipatlon of makSng grants in the pursuit of its objects. Slalement explaining the policy for holding reserves stalin9 why they are held Pata 1.22 Tolal reserrfes held at 31" March 2023 amounted to £7,027, almost entirely in cash balances. Amount of reserves held Para 122 Reasons for holding zero reserves Para 1 22 Not appllcable Details of fund matenally in deficit Pdrn 1.24 No funds are In doflclL Explanation of any uncertainties about the charity continuing as a going concern There are no uncertalntles about th? charlty as a golng concern. P•rn 1.23 Addltlonal Information loptional) The charity s principal sources of funds (including any fundraising) The principal sources of funds aro membership fees akin to donations and fund-raising events. Pg18 1.47 The trustees believe the holding of investments could discourag0 supporters If funds raised are not being spent. Thls policy may bo changed if the charity is to support major projects for which significant funds need to be raised before they can be committed. Investment policy and objectives including any social Investment policy adopted P¥rn146 A description of the principal risks facing the charity The Iru¥lees do not believe that tho charity faces any significant financial or other risks. Parn 1.46 Structure, Governance and Management Description of charity's trusts.. Type of governing document Para 1 25 Constitution dated 1P March 2016, amended 26 June 2016 How is the Gharily constituted? P3ra 1.25 cio Trustee selection methods including delails of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Par8 1.25 The trustees include (ex-officiol the Rector of the Langtree Team Ministry of which the ecclesiastical parish of Whitchurch is a part {or his nominee) and may include up to two trustees nominated by the Whitchurch PCC. Other trustees are either elected by the members of the CIO at the AGM or appointed by the trustees and confimied by election by members at the next AGM One-third of the elected trustees retire by rotation each year. No trustee may serve for more than 3 consecutive terms but may be re-elected after a gap of 3 years. Reference and Administrative detsils Charity name The Friends of St Mary's and St John's, Whitchurch Other name the charity uses RegiSte￿d charity number 1168335 Wells House High Street Whitchurch-on-Thames Reading RG8 7DB Charity's principal address Names of the charity trustees who manage the charity Trustee name Offi¢* (rf any) Dates acted if not for ¥thole year Name of ￿tson lor bodyl entl￿ed to appoint trust￿ lif any) Gordon Samuel Painter Treasurer (up to 31 March 2023) All year Founding Trustee, confirmed by Members Paul Victor Witcher Chair (from January 2021) l year Members Theresa Anne Elsome All Year (de￿aSed 18 June 2023) Mernbers Kenneth George Baker l Year PCC Nominee Graeme Keith Pearce All Year PCC Nominee James Roger Leach {Rectorfs Nominee) All Year Ex-officio Geoffrey Rutherford Weir Treasurer (from 1 April 2023) All Year Members Cor orate trustees- names of the directors at the date the re Director name ortwasa roved NONE Name of truslees holding title to property belonging to the charrty Trustee name Date¥ acted if not forwholè ear Not A licable Funds held as custodian trustees on behalf of others Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Not Applicable Details of arrangements for safe custody and segregation of such assets from the charity's own assets Not Applicable Additional information (optional) Names and addresses of advisers (Optional information) Type of Name Address adviser Name of chief executive or names of senior staff members (Optional infomiationl Exemptions from disclosure Reason for non4isclosure of ke rsonnel details 14ot Applicable Other o tional information Declarations The trustees dèclare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturels) Full namels Paul V Wrtcher Gordon S Painter Position leg Secretary, Chair. etc) Chair Trustee Date ||The Friends of St Mary's and St John's|The Friends of St Mary's and St John's|The Friends of St Mary's and St John's|Charity No
(ifany)|1168335|| |---|---|---|---|---|---|---| ||Annual accounts for theperiod|||||| ||Period start date|**01/04/2022**|**To**|Period end
date|**31/03/2023**|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended categories by**
**activity**
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||4,282|-|-|4,282|4,477| |||-|-|-|-|-| |||1,082|-|-|1,082|1,523| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||5,364|-|-|5,364|6,000| |||||||| |||155|-|-|155|427| |||16,920|-|-|16,920|768| |||-|-|-|-|-| |||61|-|-|61|43| |||17,136|-|-|17,136|1,238| |||||||| |||11,772
-|-|-|11,772
-|4,762| |||-|-|-|-|-| |||11,772
-|-|-|11,772
-|4,762| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||11,772
-|-|-|11,772
-|4,762| |||||||| |||18,799|-|-|18,799|14,037| |||7,027|-|-|7,027|18,799| Section B Balance sheet R￿tr￿l¥d Unre8trlct•d Inct)m• Endowmofit Total th funds fvnds funds year Total last yfrar Flxed assets Intanglble asseti Tangiblo a¥sgts Herilage a5s•ts Inv•8tmonts F01 F02 F03 F04 F05 (Note 15) {Notg 14) (Note 16) (Note 17) Total lixe(l ass•ts Current assets Stocks {Note 18) Debtors {Note 191 Inve¥unen 17.41 Cash at bank and In hand {Note 241 Totsi eurrent assets WO 164 120 Crnditorn: amounts falling due within one year (Note 20) 240 240 Nol ¢urrwt aM•tWlli•billtlwJ lot41 •aa•ts l•ss curn•nt IMty11tt•8 813 CredltOTS: amounts falllng duo after one year (Note 20) Provi8ion• for Il•biliti08 B15 Total net assets ar liabililies 816 7,027 7.027 18,799 Funds of the Charity Endowment funds (Note 27) R•?triGted inGome funds (Nole 27 Unrestricled funds Rev￿￿#11•n r¢*eJve 817 819 7,027 7,027 78,799 loial lunds v21 S+gned by on? or two tru$te•s on b•hall of all the tru$lees Date of appiDval ddlm Svjnature Print Name Paul Wrtcher Gordon Painter ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going _**Not Applicable**_ concern; Disclosure of any uncertainties that make the going concern assumption doubtful; _**Not Applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the _**Not Applicable**_ charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. Yes* * -Tick as appropriate No* ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the change in accounting policy;_**|**_Not Applicable_**| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|**_Not Applicable_**| **Section C Notes to the accounts** _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ _**Not Applicable**_ ## **Section C Notes to the accounts** ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). **----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_ **----- Start of picture text -----**
(i) the nature of any changes; Not Applicable
(ii) the effect of the change on income and expense or
Not Applicable
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
Not Applicable
**----- End of picture text -----**
## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). **----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
**----- End of picture text -----**
**----- Start of picture text -----**
(i) the nature of the prior period error; Not Applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not Applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not Applicable
**----- End of picture text -----**
**Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change** _**Not Applicable**_ **in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ ## **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ## **Section C Notes to the accounts (cont)** |**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ## **Section C Notes to the accounts (cont) 2.4 ASSETS** |£100
**Intangible fixed assets**
**Heritage assets**
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset**
**investments**
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than
to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|£100|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** _**None**_ ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
575
- - 575 645
Gift Aid
704
- - 704 839
Legacies
-
- - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
3,003
- - 3,003 2,994
Donatedgoods,facilities and services
-
- - - -
Other
-
- - -
**Total** 4,282
- - 4,282 4,478
- - - - -
-
- - - -
-
- - - -
Other
- - - - -
**Total**
- - - - -
Fund Raising Events
1,082
- - 1,082 1,523
-
- - - -
-
- - - -
Other
-
- - - -
**Total** 1,082
- -1,082 1,523
Interest income
-
- - - -
Dividend income
-
- - - -
Rental and leasing income
-
- - - -
Other
-
- - - -
**Total**
- - - - -
-
- - - -
-
- - - -
-
- - - -
-
- - - -
**Total**
- - -- -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
-
- - - -
**Total**
- - -- -
5,364
- -5,364 6,001
**Other information:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**TOTAL INCOME**
**Other:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations and gifts|575|-|-|575|645| ||Gift Aid|704|-|-|704|839| ||Legacies|-|
-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|3,003|-|-|3,003|2,994| ||Donatedgoods,facilities and services|-|
-|-|-|-| ||Other|-|
-|-|-|| ||**Total**|4,282|-|-|4,282|4,478| |||||||| |||-|-|-|-|-| |||-|
-|-|-|-| |||-|
-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Fund Raising Events
|1,082|-|-|1,082|1,523| |||-|
-|-|-|-| |||-|
-|-|-|-| ||Other|-|
-|-|-|-| ||**Total**|1,082|-|-|1,082|1,523| |||||||| ||Interest income|-|
-|-|-|-| ||Dividend income|-|
-|-|-|-| ||Rental and leasing income|-|
-|-|-|-| ||Other|-|
-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|
-|-|-|-| |||-|
-|-|-|-| |||-|
-|-|-|-| |||-|
-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|
-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||5,364|-|-|5,364|6,001| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||||||| ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| |||-|
-| |||-|
-| |||-|
-| |||-|
-| ||**Total**|-|
-| _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ ## **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||||| ||||| ||||| ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Expenditure on**
**raising funds:**
**Separate material**
**it**
**f**
**Expenditure on**
**charitable**
**activities**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|-|-|-|-|| ||Operating membership schemes and
social lotteries|-|-|-|-|| ||Staging fundraising events|155|-|-|155|427| ||Fudraising agents|-|-|-|-|| ||Operating charity shops|-|-|-|-|| ||Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-|| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|-|-||-|| ||Investment management costs:|-|-|-|-|| ||Portfolio management costs|-|-|-|-|-| ||Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|155|
-|-|155|427| |||||||| ||Whitchurch PCC Grants|16,920|-|-|16,920|768| ||||||-|-| ||||||-|-| ||||||-|-| ||**Total expenditure on charitable**
**activities**|16,920|-|-|
16,920|768| |||||||| |||-|-|-|-|-| |||||||| |**Section C**
|**Notes to the accounts(cont)**|**Notes to the accounts(cont)**|**Notes to the accounts(cont)**|**Notes to the accounts(cont)**|**Notes to the accounts(cont)**|**Notes to the accounts(cont)**|**Notes to the accounts(cont)**| |---|---|---|---|---|---|---|---| |**Other**
**Total**
General Administration
Public Accountability
**item of expense**
**TOTAL EXPENDITURE**
**Total other expenditure**||-|-|-|-|-|| |||-|-|-|-|-|| |||-|-|-|-|-|| ||**Total**|-|-|-|-|-|| ||||||||| ||General Administration|61|-|-|61|43|| ||Public Accountability|-|-|-|-|-|| |||-|-|-|-|-|| |||-|-|-|-|-|| |||-|-|-|-|-|| |||61|-|-|61|43|| ||||||||| |||17,136|-|-|17,136|1,238|| ## **Section C Notes to the accounts (cont)** ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2|||||-|| |||||||| |Other|||16,920|||768| |**Total**||||||| |||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||All Grant funding||||| **Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||**_Not Applicable_**|-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**s**|-|-| ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |**_Not Applicable_**||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| |**_Not Applicable_**|**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| ## **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**
| |---|---|---|---|---|---|---| |||||||~~**(Describe**~~
**method)**| |Governance|-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||0|0| ||0|0| ||0|0| ||0|0| ## **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**11.1 Staff Costs**||| |---|---|---| |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| |||| ||-|-| ||-|-| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** Not Applicable _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer** **pension costs) for the reporting period of more than £60,000** _**TRUE**_ |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|| |**£70,000 to £79,999**|| |**£80,000 to £89,999**|| |**£90,000 to £99,999**|| |**£100,000 to £109,999**|| ||| ||| ||| **Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity** ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|-|-| |**Governance**|-|-| |**Other**|-|-| |**Total**|-|-| ## **Section C Notes to the accounts (cont)** **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** _**None Paid**_ **Please state the legal authority or reason for making the payment** _**Not Applicable**_ **Please state the amount of the payment (or value of any waiver of a right to an asset)** _**Not Applicable**_ ## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ ## **Total amount of payment** **The nature of the payment (cash, asset etc.)** **The extent of redundancy funding at the balance sheet date** _**Not Applicable Not Applicable Not Applicable**_ **Please state the accounting policy for any redundancy or termination payments** _**Not Applicable**_ **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense** _**Not Applicable**_ **Please explain the basis for allocating the liability and expense of defined contribution pension scheme between** _**Not Applicable**_ **activities and between restricted and unrestricted funds.** ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined** _**Not Applicable**_ **contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or** _**Not Applicable**_ **deficit and the implications, if any, for the reporting charity** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms** _**Not Applicable**_ **and conditions of the multi-employer plan** ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|~~**Grants to**~~
**institutions**|~~**Grants to**~~
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||**£**|**£**|**£**|**£**| |Whitchurch PCC|16,920|-|Nil|16,920| ||||-|-| ||||-|-| |**_Total_**|**16,920**|**-**|**-**|**16,920**| ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**||| |---|---|---| |**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |Whitchurch PCC|Churchyard Safety - St Mary's|1,170| |Whitchurch PCC|Churchyard Safety - St John's|450| |Whitchurch PCC|Heating refurbishment - St John's|800| |Whitchurch PCC|New pathway - St John's|7,500| |Whitchurch PCC|Redecorations - St Mary's|7,000| |||| |||| |||| |||| |||| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**16,920**| |||-| |||16,920| ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ## **14.2 Depreciation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---|---| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---| |**14.4 Impairment**
**14.5 Revaluation**
**14.6 Other disclosures**
**_(ii) Please provide the amount of contractual_**
**_commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying_**
**_amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_(i) Please state the amount of borrowing costs,_**
**_if any, capitalised in the construction of tangible_**
**_fixed assets and the capitalisation rate used._**
**_the methods applied and significant_**
**_assumptions_**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted,_**
**_the effective date of the revaluation_**|**_Not Applicable_**
**_Not Applicable_**
**_Not Applicable_**
**_Not Applicable_**
**_Not Applicable_**
**_Not Applicable_**
**_Not Applicable_**
**_Not Applicable_**
**_please provide:_**| ||**_Not Applicable_**| ||**_Not Applicable_**| ||**_Not Applicable_**| - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_ ## **Section C Notes to the accounts** **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ ## **15.1 Cost or valuation** |At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **Section C Notes to the accounts** ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing Not Applicable amortisation rates Policies for the recognition of any capital development Not Applicable**_ ## **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or Not Applicable reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**Not Applicable the name of independent valuer, if applicable Not Applicable the methods applied Not Applicable the carrying amount that would have been recognised had the assets been carried under Not Applicable the cost model.**_ **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and Not Applicable carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has Not Applicable restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible Not Applicable assets. (iv) State the amount of research and development expenditure recognised as Not Applicable expenditure in the year. (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible Not Applicable assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and Not Applicable**_ _**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_ _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d ti_ ## **Section C Notes to the accounts (cont)** **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** **(i) Explain the nature and scale of** _**Not Applicable**_ **heritage assets held. (ii) Explain the policy for the acquisition, preservation,** _**Not Applicable**_ **management and disposal of heritage assets. 16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance
~~""~~| |||||||~~(RB)~~| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **16.5 Impairment** _**Please provide a description of the events and circumstances Not Applicable that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ |**_qualifications of independent valuer_**
**_the methods applied and significant assumptions_**
**_the name of independent valuer, if applicable_**
**_the effective date of the revaluation_**|**_Not Applicable_**| |---|---| ||**_Not Applicable_**| ||**_Not Applicable_**| ||**_Not Applicable_**| **Section C Notes to the accounts (cont)** _**any significant limitations on the valuation**_ _**Not Applicable**_ ## **Section C Notes to the accounts (cont)** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**_Not Applicable_**| |---|---| ||**_Not Applicable_**| ||**_Not Applicable_**| ||**_Not Applicable_**| ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| **Section C Notes to the accounts (con** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if** _**Not Applicable**_ **any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between**_ **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||||| **Section C Notes to the accounts (con** ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity** **(ii) Name or independent valuer, if applicable, and relevant qualifications** **(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds** **(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** _**Not Applicable Not Applicable Not Applicable Not Applicable**_ ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Listed investments**
**Other investments**
**Total**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |||| ## **17.5 Guarantees** **Please provide details and amount of any guarantee made to or on behalf of a third party** _**Not Applicable**_ **Name of the entity or entities benefitting from those guarantees** _**Not Applicable**_ **Please explain how the guarantee furthers the charity's aims** _**Not Applicable**_ ## **Section C Notes to the accounts (con 17.6 Concessionary loans** |**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---| ||**_Not Applicable_**|-|-| ||||| ||||| ||||| ||**_Total_**|-|-| ||||| ||
**_Description_**|**This year £**|**Last year £**| ||
**_Not Applicable_**|-|-| ||||| ||||| ||**_Total_**|-|-| ||||| ||**_Not Applicable_**||| ||**_Not Applicable_**||| ||**_Not Applicable_**||| ||**_Not Applicable_**||| ||**_Not Applicable_**||| ## **17.7 Additional information** **Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** **financial position or performance eg. terms and** _**Not Applicable**_ **conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any** _**Not Applicable**_ **assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the** _**Not Applicable**_ **financial asset pledged as security and the terms and conditions relating to its pledge.** ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** _**Not Applicable**_ ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||50|-| ||114|120| ||164|120| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||~~-~~
|~~-~~| **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||240|-|-|-| ||-|-|-|-| ||-

|-|-|-| ||~~240~~|~~-~~|~~-~~|~~-~~| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ Advance bookings for a fund-raising event to be held after the year-end |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||240|-| ||-|-| ||240|-| ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Please provide:** **- a brief description of any obligations on the balance sheet and the expected amount and timing of** _**Not Applicable**_ **resulting payments; - an indication of the uncertainties about the amount** _**Not Applicable**_ **or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for** _**Not Applicable**_ **that expected reimbursement.** ## **21.2 Movements in recognised provisions and funding commitment during the period** |**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||~~-~~|~~-~~| _**The trustees have agreed to make a grant towards the cost of remaking the path to the church through St John's churchyard and to contribute towards the cost of tree surgery in the churchyards of both St John's and St Mary's.**_ _**The projects had not been finally approved by the**_ **21.3 For any funding commitment that is not** _**diocese at the year end but the work on all three**_ **recognised as a liability or provision, provide details of commitment made, the time frame of that** _**projects is expected to be carried out within three months. The charity will contribute 75% of the cost**_ **commitment, any performance-related conditions and** _**of the pathway up to a maximum amount of £7,500**_ **details of how the commitment will be funded (with** _**and 50% towards the cost of the tree surgery**_ **contracts for capital expenditure separately** _**projects (approximately £1,600).**_ **identified).** **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of** _**Not Applicable**_ **any amounts designated and the likely timing of that expenditure.** **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** _**Not Applicable Not Applicable**_ ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** **Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.** _**Not Applicable**_ ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** **Description of item Estimate of financial effect** _**Not Applicable**_ **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable: Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any** _**Not Applicable**_ **reimbursement Where it is not practical to make one or more of these disclosures, please state this fact** _**Not Applicable**_ ## **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||7,103|18,679| ||-
|-
| ||~~7,103~~|~~18,679~~| ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** _**Not Applicable**_ **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** _**Not Applicable**_ **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** **Section C Notes to the accounts (cont)** **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |General Fund|UR|General Fund|9,704|5,364|- 8,016|25|-|7,077| |St John's Path|UR|Grant for remaking path to church|7,500|-|- 7,500||-|-| |St John's Tree Surgery|UR|Grant for tree surgeryat St John's|425|-|- 450|25|-|-| |St Mary's Tree Surgery|UR|Grant for tree surgeryat St Mary's|1,170|-|- 1,170||-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||18,799
|5,364|- 17,136|50|-|7,077| **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |General Fund|UR|General Fund|14,037|6,000|- 1,238|- 9,095|-|9,704| |St John's Path|UR|Grant for remaking path to church|-|-|-|7,500|-|7,500| |St John's Tree Surgery|UR|Grant for tree surgeryat St John's|-|-|-|425|-|425| |St Mary's Tree Surgery|UR|Grant for tree surgeryat St Mary's|-|-|-|1,170|-|1,170| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||14,037
|6,000|- 1,238|-|-|18,799| **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds|**_Not Applicable_**|| |Between endowment and
restricted funds|**_Not Applicable_**|| |Between endowment and
unrestricted funds|**_Not Applicable_**|| |||| |**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |||| |||| |||| |||| |||| |||| ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Thisyear**||||**Lastyear**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |**Not Applicable**||||||| |||||||| |||||||| |||||||| |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**||||||| |||**_Not Applicable_**||||| |||**_Not Applicable_**||||| ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**_TRUE_**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**|**-**|**-**| |**Subsistence**|**-**|**-**| |**Accommodation**|**-**|**-**| |**Other (please specify):**|**-**|**-**| |||| |**TOTAL**|**-**|**-**| **Section C Notes to the accounts (cont) Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **Section C Notes to the accounts (cont)** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ |**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| |**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**
**_For any related party, please provide details of any_**
**_guarantees given or received._**|||||||| ||||**_Not Applicable_**||||| ||||||||| ||||**_Not Applicable_**||||| ## **Section C Notes to the accounts (cont)** **Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 19/07/2023 49