# **THE PARISH OF ALL SAINTS’, BRAUNSTON** 

# **Registered Charity number 1173187** 

# **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL** 

**FOR THE YEAR ENDED 31[st ] DECEMBER 2022** 

## **Team Vicar with special responsibility for Braunston during 2022.** 

Rev. Nat White. Vicar.to April: Rev. Kathryn Evans from October (Rector from November) The Rectory 71, High Street. Braunston NN11 7HS 

## **PCC Secretary:** 

Dr.Fergus McCloghry 42 Greenway Braunston NN11 7JT 

## **Bank** 

Lloyds Bank 18 High Street, Daventry NN11 4HT 

## **Independent Examiner** 

Dr G Waghorn 15 Greenway, Braunston, Daventry NN11 7HP 



## **THE PARISH CHURCH OF ALL SAINTS’, BRAUNSTON ANNUAL REPORT FOR THE YEAR ENDING 31 DECEMBER 2022** 

The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. 

The Parochial Church Council is a corporate body established by the Church of England.  The PCC operates under the Parochial Church Council Powers Measure. 

The PCC at Braunston has the responsibility of co-operating with the Team Rector to promote, in this ecclesiastical parish, the whole mission of the Church – pastoral, evangelistic, social and ecumenical.  It also has the responsibility of maintaining the fabric of the church. 

The PCC accepts the House of Bishops’ safeguarding guidance, both policies and practice, and it publishes and regularly reviews its Safeguarding Policy. 

The Mission Statement agreed by the PCC states that: “We are here to love and serve God within our community and in the world.” 

In the last year Rev. Nat White left the Parish for a new position. After an interregnum of nearly six months Rev. Kathryn Evans was installed as vicar in October and became Team Rector in November. 

## **MEMBERSHIP** 

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules.  During 2022 the following served as members of the PCC. 

|Team Vicar:|The Rev. Nat White.       The Rectory, 71, High Street, Braunston NN11 7HS<br>Rev. Kathryn Evans        s/a from October|The Rev. Nat White.       The Rectory, 71, High Street, Braunston NN11 7HS<br>Rev. Kathryn Evans        s/a from October|The Rev. Nat White.       The Rectory, 71, High Street, Braunston NN11 7HS<br>Rev. Kathryn Evans        s/a from October|
|---|---|---|---|
|Churchwardens||||
||Mr P Milner<br>Mrs. Mariann<br>Holloway||Deanery Synod Representative,<br>Churchwarden|
|Other<br>Members:|Mrs. A Parker-Tyler<br>Rev. J Stevenson<br>Mr J Harding<br>Mr P Hobbs<br>Mrs R Morgan<br>Dr F McCloghry<br>Mrs K McCloghry<br>Rev. Rob Rogers<br>Mrs. S.Stapley<br>Mrs.J Mortimer-Sykes||Reader and Lay Chairman of PCC<br>Treasurer<br>Safeguarding Officer<br>Until June 2022<br>From APCM 2022<br>From APCM 2022|



## **THE PCC AND COMMITTEES** 

PCC meetings were held in April, August, September, October and December. In addition, there were meetings of the joint PCC of the team in January, February March, May, June and August. The Annual Parochial Church Meeting was held on 29[th] . May 2022. 

As well as acting on a broad range of issues affecting the church and the wider community, the PCC received regular Treasurer’s reports and reports on the church’s fabric as well as reports from representatives of the Deanery Synod and Friends of All Saints’ Church. Attendance at meetings throughout the year averaged 85%. 

A major work for the PCC was managing the interregnum and preparing a parish profile, advertisement and interviews for the appointment of a new Rector. 

The PCC are very grateful for the help of Rev. Rob Rogers and Rev. John Stevenson during the interregnum both with the planning of worship and their conducting of services 

Throughout the year, the PCC has had regard to the guidance issued by the Charity Commission on public benefit. 

## **CHURCH SERVICES AND ATTENDANCE** 

The pattern of services remained the same.  All Saints would host the 1[st] and 3[rd] service of the month and Welton the 2[nd] and Ashby the 4[th] . The 5[th] Sunday were be arranged separately. 



Eucharist continued on Wednesday evenings via zoom and remained popular with attendances ranging from15 to 20. The Eucharist continued in one kind only, for 3 Sundays in the month in the Benefice. Attendances were usually 35-45 adults and 2-6 children. 

At All Saints Braunston: 

There were no confirmations during the year. 

There were 8 baptisms mainly during Family services and once during a Eucharist.. There were 3 weddings and 9 funerals. There was 1 committal service and 5 burials of ashes. There was a Maundy Thursday evening supper. 

The Harvest Festival was again hosted successfully by Bragborough Hall Farm Prayer and Praise (formerly No Labels) also resumed alternate months. There was a Remembrance service on Sunday 13[th] November (53 adults,2 children). There were services on Christmas Eve and Christmas Day. 

All Saints hosted a Christingle service, well attended by the school, and a Crib service attended by 84 adults and 36 children. 

Morning Prayer continued at Maple Close. 

## **REVIEW OF THE YEAR** 

It has been another difficult year for the parish. Rev. Nat found another post and resigned. The joint benefice had not yet been formed and further development was put on hold. Efforts concentrated on continuing services and preparing for a new vicar. As mentioned earlier the able help of Rev. Rob and Rev. John made this much easier than it might have been as the bulk of the service were covered with their help. Local retired clergy covered the remaining services. The PCC then had to produce a parish profile along with the other 2 churches and advertise and interview. This went well and after a comparatively short interregnum Rev. Kathryn Evans was installed as vicar and shortly after team Rector, when the Benefice was created. 

## Mission 

It is a policy of the PCC to, if possible, annually, make charitable donations equal to 10% of the planned giving received. The usual plan is to give a third to global charities, a third to national and a third to local charities. 

The church’s mission to children and young people is acknowledged as very important and a continuous effort has been made to encourage children and families to become part of Braunston’s regular congregation. Tiny Treasures is continuing to meet regularly. 

The 2 house study groups have also continued. 

## Presence in the Village 

The Church website and its quality is widely recognised it is being maintained and kept up to date by Kevin Young from Welton. The site contains up to date information and includes generic email addresses for all the main contacts.  The Church also has a Facebook page which is an increasing source of communication for all. The church continues to co-produce the Braunston Village News with the Parish Council. 

During the year the PCC made the decision to get involved in Parish initiatives and took part in the scarecrow trail and Twinkle on the Green successfully. 

Another initiative which remains popular is the opportunity for individuals to pay to have the church floodlit on a particular date, with many villagers choosing to mark special occasions in this way.  This is done on an ad hoc basis but also through “Friends of All Saints”, and is an opportunity for all those who do not necessarily attend the church on a regular basis to contribute to its upkeep.   An additional incentive is the ability to view the floodlit church on the worldwide web. 

Tiny Treasures, already mentioned, has been a very useful presence of the church in the village and some children attending were baptised this year. 

The Community Larder is still operating from the church. 

Jean Waghorn continues to liaise with the school. The school filled the church for a Christingle service. However, we are still influenced by the pandemic and have not had an annual fete this year. 

## Worship 

This has been discussed earlier. 

## Maintenance 

The PCC are very appreciative of the multitude of routine and maintenance and replacement tasks undertaken by Pat Milner and the many volunteer parishioners. The PCC is also grateful for the help of Friends of All Saints. 

......................................................... 






## THE 2022 ALL SAINTS' TREASURER'S REPORT 

## **Final Version** 

Registered Charity No 1173187 Peter Hobbs B. Sc. (Hons), A.A.T. 



**The 2022 All Saints' Treasurer's Report** 

## **Financial Review** 

During the last year we have continued taking steps towards becoming a Benefice with the Churches at Welton and Ashby-StLedgers.  The administration costs and the cost of most Services are now met by the Team. The monthly planned giving donations are retained by the individual Churches. This permits gift aid to be claimed. Each of the Churches contributes to the Team to help cover its costs. 

2022 has again been a challenging year. Reverend Nat White left her post in mid March 2022 having been off sick from mid September 2021. We held a well-attended leaving event for her in the Benefice on 12 March at Welton Village Hall. The official interregnum was therefore only a little over 6 months until Rev Kathryn was licensed on 23 October. However we had no working vicar for over a year and during most of the 2022 we have been in Interregnum. The fear of COVID during 2022 has meant some people not attending services or fund raising events. This obviously had a detrimental impact on our Finances. Now that Reverend Kathryn Evans has joined us  we look forward to a better 2023. 

In the section "Statement of Financial Activities in Section A" we see the movements in the various Fund Types. 

The Various Fund types are 

**Unrestricted Funds** - General Funds available to be used to support all the Church's Activities 

**Designated Funds** - These Funds are earmarked for a particular activity / project, but the PCC may agree they could be used for other activities. 

**Restricted Funds** - which are assigned to a particular project. If not spent on that project the PCC is obligated to return those funds. 

Unfortunately, our Parish Nurse left us at the end of November 2021. It has been decided not to appoint a replacement nurse, as funds could only cover another year. 

At the end of 2021 we had £13,973 in Restricted Funds being the remainder of the two grants for the provision of a Parish Nurse. We also had £11,808 in Designated Funds being funds for the provision of a Parish Nurse money raised within the PCC. At the end of 2021 the PCC had not discussed or talked to the donors of the grant about its return or reallocation. 

During 2022, those discussions have been made. As a result of those discussions we were able to donate £11,500  to the Parish Nursing Ministries, and been able to do multiple Fund transfers. See Note 16.1 and 16.3 for more details. 

It has been confirmed that we have no outstanding liability to the Pension Fund for the Parish Nurse. 

In the “Statement of Financial Activities in Section A” you will see that we have spent £9,009 of Unrestricted Funds more than the associated income. This deficit is despite of £5,500 of restricted funds being used to pay a portion of our Parish Share (this was a donation of £4,400 and associated gift aid). However funds for parish nursing were able to be rearranged to enable us to  transfer £11,781 to Unrestricted funds. We have received two grants from the Diocese. One to help with the Quinquennial Inspection of £312 and the other for £755 to help with energy costs. 

All Saints' Church, Braunston 

06/05/2023 



**The 2022 All Saints' Treasurer's Report** 

The continuing reduction in Planned giving is a concern (see Note 3). In 2022 it was £26,566. In 2017 it was £41,315. 

Fundraising in 2022 was the Scarecrow Trail, Twinkle on the Green, Ride and Stride, sale of 2020 calendars, Christmas Extravaganza, floodlighting, and via the Easyfundraising, and Amazon  online purchasing apps. Obviously better than last year, but not back to pre COVID years. 

During 2022 we received £987 donation via the “Goodbox” digital giving machine at the back of the church, and £30 giving via the QR code. This did incur a cost of £135.60. 

See Statement of Financial Activities and Note 4. Obviously, costs were reduced as we no longer have a Parish Nurse. 

We have a policy that, if possible, we tithe our Planned Giving to Missionary and Charitable Giving. We have given a donation towards a Residental course to Braunston School, the Waterways Chaplaincy, and the British Legion. However, most of the 2022 charitable giving (£3,283.68)  was not spent. So £2,484.50  unspent proportion of 2022 charitable giving is carried forward to 2023. The PCC has now got the structure and is giving priority to ensure that this unspent charitable giving money is allocated to various charities. 

We conform to the Financial Reporting Standards 102 (FRS102). This uses the Accrual method of accounting, which considers the cost and income incurred/earned in the year, regardless of when the money was actually received/paid. Also much of the format of this report is recommended by the Charities Commission for FRS102 standard accounts. 

We should be proud that we have paid our Parish Share (£45,545) in full. 

Shown on the Balance Sheet, we have available funds of £60,710 comprosing £38,021 of unrestricted funds , £22,629 of designated funds, and £60 of Restricted funds. Please refer to note 16.1. We have total Cash at Bank and in hand of £68,025. Of this £2,006 is held in a Lloyds instant access account, £3,543 in a Lloyds Treasurers account and £62,475 in Church of England, Central Board of Finance accounts. We also have investments of £608 in CBF Church of England Investment Shares, and £795 in Treasurer Stock 2[1] /2% Ind-Linked. We also have £200 in Petty Cash. 

We have £60 in Restricted Funds which was raised and is being held for the Peace at Lunch group. We also have £22,629 in Designated Funds. 

Please refer to Note 16.1. This shows our assets by the various funds. 

It is the PCC policy to try to maintain a balance of unrestricted funds which is more than approximately two months unrestricted expenditure. This is to cover emergency situations that may arise from time to time. Our Monthly unrestricted  payments are currently around £5.6K. Our unrestricted funds are £38K, and hence we have met this criterion. 

The Independent Examiners report is shown at the end of the report. Many thanks to Dr. Geoff Waghorn. 

This last year has been financially difficult. We have been lucky in that we have had reserves to fall back on to help us get through this period. In the coming years we need to work to become less reliant of these reserves as they clearly are not going to last much longer. 

Braunston Church, along with Braunston Parish Council support the production of a Local Magazine. The Braunston Village News. Braunston Church cover 1/3 of the net cost, and the Parish Council provide the other 2/3 of the net cost. During 2022 the cost of Printing was £4,168 and the income raised from advertising was £3,281.15. The loss of £886.85 was covered by the Parish council £591.23 and All Saints Church £295.62. 

All Saints' Church, Braunston 

06/05/2023 



**The 2022 All Saints' Treasurer's Report** 

We have just started a Finance Sub Committee. Hopefully this will enable the main PCC to focus more on its Missionary functions, 

We need more help within this Financial team. 2023 will be my last year as Treasurer. Ideally it would be great to divide the work into multiple roles. So if you are interested, can help in any way, no matter how small please contact   Reverend Kathryn Evans or myself who love to hear from you. 

We ask for your prayers and continued support. 

## **Thanks** 

I would like to thank:- 

- The whole of the congregation for their continued generosity. 

- Geoff Waghorn for his advice and Examining this report 

- Pat Milner and Reverend Kathryn for their help and support with the Wedding and Funeral administration. 

- Fergus McCloghry for his work in the role of Stewardship Secretary. 

- The Friends of All Saints for their continued support. 

- Pat Milner for his work in processing the collection money. 

- Parish Giving Team for their support in processing monthly giving Direct Debits and its gift aid. 

- Pat Milner for processing other miscellaneous donations such as the Wall Safe. 

- John Caunt for organising and processing the Floodlighting and the donation it generates. 

- Reverend Kathryn Evans, Pat Milner, and Judith Mortimer-Sykes for joining me in the Finance Sub-Committee 

All Saints' Church, Braunston 

06/05/2023 



**The 2022 All Saints' Treasurer's Report** 

**The Parochial Church Council of All Saints' Church, Braunston, Northamptonshire** Charity No **1173187** Annual accounts for the period **01/01/2022** To **31/12/2022** 

## **Section A                      Statement of financial activities** 

|||**Designated**|**Designated**|**Restricted**|||
|---|---|---|---|---|---|---|
|**Recommended categories by**|**Unrestricted**|**income**||**income**||**Prior year**|
|**activity**|**funds**|**funds**||**funds**|**Total funds**|**funds**|
||**£**|**£**||**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||||||
|**Income and endowments from:**|||||||
|Donations and legacies|37118||0|7140|44258|61958|
|Charitable activities|10020||0|0|10020|9530|
|Local Magazine|4096||0|0|4096|3998|
|Investments|888||114|0|1002|108|
|Separate material item of income|425||0|213|638|282|
|Other|0||0|0|0|0|
|**_Total_**|52547||114|7353|60015|75876|
|**Resources expended (Note 4)**|||||||
|**Expenditure on:**|||||||
|Raising funds|461||0|0|461|417|
|Charitable activities|56928||0|6074|63002|80420|
|Separate material item of expense|0||0|12780|12780|943|
|Local Magazine|4168||0|0|4168|3845|
|**_Total_**|61557||0|18853|80410|85625|
|**Net income/(expenditure) before investment**|||||||
|**gains/(losses)**|-9009||114|-11500|-20395|-9750|
|Net gains/(losses) on investments|0||0|0|0|0|
|**Net income/(expenditure)**|-9009||114|-11500|-20395|-9750|
|**Extraordinary items**|0||0|0|0|0|
|**Transfers between funds**|11781|-9308||-2473|0|0|
|**Other recognised** **gains/(losses):**|||||||
|Gains and losses on revaluation of fixed assets for|||||||
|the charity’s own use|0||0|0|0|0|
|Other gains/(losses)|0||0|0|0|0|
|**_Net movement in funds_**|2772|-9194||-13973|-20395|-9750|
|**_Reconciliation of funds:_**|||||||
|Total funds brought forward|35249|31823||14033|81106|90855|
|**_Total funds carried forward_**|38021|22629||60|60710|81106|



Statement Of Fin. Activities 

All Saints' Church, Braunston 

06/05/2023 



The 2022 All Salnts, Treasurer's Report
Section B
Balance sheet
kncorn Totalthh Totsllast
fitnds
Fixed assets
Intsnglblo assets
Tanglble assets
Herttage a88ets
Current assets
Stocks
Debtors
(Noto 11)
Inv•stmerts
(Note 101
Cash at bank and in hand (Nots 13)
Total wnynt assets
938
1.293
88,016
90.246
1.403
68.225
70.475
45.535 22.629
47.786
Credltors: amounts falllng due wlthln
ono yoar
(Note 12)
9.765
9,765
9,141
Net currart aSset￿oIabHftI9$) 38.021 22.629
1.710
81,106
Total assets less curnt Ilabllltles
38.Ir21
60.710
81,106
Creditors: amounts falling duè aft
ono ygar
Provlslons for I￿￿11111•$
Total net assets orliats'lili•s
Funds of the Charity
Endowmwl funds
Restri¢ted Income funds INote 16}
Deslgnatod funds
Unrestrlcted fvnds
Revaluation rewve
38.021
629
60.710
81,106
14,033
31.823
35.249
38.021
38.021
Total funds 38.021 21629
60,710
81,106
Signed ty trustses (m kthlfofall
Date of
approval
Ptint Name
1>ErE￿ HE+8BS
7/ %r>23
FFRfyus rn¢ c Lver Hty
71,IT3
All SainLs' Chjrch, By￿s1on
OE40&2023

**The 2022 All Saints' Treasurer's Report** 

## **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 

- •  and with*  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 

- •  and with*  Ireland (FRS 102) 

- • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS  

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 _**Not applicable**_ conclusion that the charity is a going concern; 

Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the 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 {  }. 

|Yes*|||||
|---|---|---|---|---|
|||* -Tick as appropriate|||
|No*|||||
|**_Please disclose:_**|||||
||||**_Not applicable_**||
|**_(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_**|||||
|**_(iii) the amount of the adjustment for each line affected in_**|||**_Not applicable_**||
|**_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._**|||||



All Saints' Church, Braunston 

06/05/2023 

Notes  1 



**The 2022 All Saints' Treasurer's Report** 

## **1.4 Changes to accounting estimates** 

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). 

> Yes*  * -Tick as appropriate No*  _**Please disclose:**_ 

|**_(i) the nature of any changes;_**|**_Not applicable_**|
|---|---|
||**_Not applicable_**|
|**_(ii) the effect of the change on income and expense or_**||
|**_assets and liabilities for the current period; and_**||
|**_(iii) where practicable, the effect of the change in one or_**|**_Not applicable_**|
|**_more future periods._**||



## **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 -----**<br>
Yes* <br>* -Tick as appropriate<br>No*<br>Please disclose:<br>Braunston Church, along with Braunston Parish Council<br>support the production of a Local Magazine. Braunston<br>Church cover 1/3 of the net cost, and the Parish Council<br>provide the other 2/3 of the net cost. In Previous years the<br>Income and expenses have been disclosed as part of our<br>Charitable Activities. We though it might be more<br>appropriate to report this under Other Trading.<br>(i) the nature of the prior period error; Furthermore the contribution from the Parish Council was<br>accounted when it was received rather than being a<br>Accrual Income. This has been corrected in this report. So<br>in 2022 we have included the Parish Council payment of<br>£224 for the financial year of 2021 and the Accrual<br>payment of £591 for the year of 2022.<br>(ii) for each prior period presented in the accounts, the  None<br>amount of the correction for each account line item<br>affected; and<br>(iii) the amount of the correction at the beginning of the  None<br>earliest prior period presented in the accounts.<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Notes  1 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 


**----- Start of picture text -----**<br>
Note 2                           Accounting policies<br>2.1 INCOME<br>This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where a<br>different or additional policy has been adopted then this is detailed in the box below.<br>Recognition of income These are included in the Statement of Financial Activities (SoFA) when:<br> the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and Yes No N/a<br> the monetary value can be measured with sufficient reliability.   <br>Yes No N/a<br>There has been no offsetting of assets and liabilities, or income and expenses, unless required<br>Offsetting or permitted by the FRS 102 SORP or FRS 102. <br>Yes No N/a<br>Grants and donations are only included in the SoFA when the general income<br>Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).  <br>In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement to  Yes No N/a<br>the grant only occurs when the performance related conditions are met (5.16 FRS 102<br>SORP). <br>Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has  Yes No N/a<br>been grant of probate, the executors have established that there are sufficient assets<br>in the estate and any conditions attached to the legacy are either within the control of  <br>the charity or have been met.<br>Yes No N/a<br>Government grants The charity has received government grants in the reporting period<br><br>Gift Aid receivable is included in income when there is a valid declaration from the<br>Tax reclaims on  donor.  Any Gift Aid amount recovered on a donation is considered to be part of that  Yes No N/a<br>donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the  <br>donor or the terms of the appeal have specified otherwise.<br>Yes No N/a<br>Contractual income and  This is only included in the SoFA once the charity has provided the related goods or<br>performance related  services or met the performance related conditions. <br>grants<br>Yes No N/a<br>Donated goods are measured at fair value (the amount for which the asset could be<br>Donated goods<br>exchanged) unless impractical to do so. <br>The cost of any stock of goods donated for distribution to beneficiaries is deemed to be<br>Yes No N/a<br>the fair value of those gifts at the time of their receipt and they are recognised on<br>receipt.  In the reporting period in which the stocks are distributed, they are recognised  <br>as an expense at the carrying amount of the stocks at distribution.<br>Donated goods for resale are measured at fair value on initial recognition, which is the<br>expected proceeds from sale less the expected costs of sale, and recognised in<br>Yes No N/a<br>'Income from other trading activities' with the corresponding stock recognised in the<br>balance sheet.  On its sale the value of stock is charged against 'Income from other<br>trading activities' and the proceeds from  sale are also recognised as 'Income from  <br>other trading activities'.<br>Yes No N/a<br>Goods donated for on-going use by the charity are recognised as tangible fixed assets<br><br>and included in the SoFA as incoming resources when receivable.<br>Yes No N/a<br>Gifts in kind for use by the charity are included in the SoFA as income from donations<br>when receivable.   <br>Yes No N/a<br>Donated services and  Donated services and facilities are included in the SOFA when received at the value of<br>facilities  the gift to the charity provided the value of the gift can be measured reliably.   <br>Donated services and facilities that are consumed immediately are recognised as  Yes No N/a<br>income with an equivalent amount recognised as an expense under the appropriate<br><br>heading in the SOFA.<br>Yes No N/a<br>Support costs The charity has incurred expenditure on support costs.<br><br>Yes No N/a<br>The value of any voluntary help received is not included in the accounts but is<br>Volunteer help<br>described in the trustees’ annual report. <br>**----- End of picture text -----**<br>


**Income from interest,** This is included in the accounts when receipt is probable and the amount receivable **royalties and dividends** can be measured reliably. 

||Yes|No|N/a|
|---|---|---|---|
|||||
|||||



All Saints' Church, Braunston 

06/05/2023 

Notes 2 



**The 2022 All Saints' Treasurer's Report** 

|**Redundancy cost**<br>**Deferred income**<br>**Grants payable without**<br>**performance conditions**<br>Where there are no conditions attaching to the grant that enables the donor charity to<br>realistically avoid the commitment, a liability for the full funding obligation must be<br>recognised.<br>**Liability recognition**<br>Liabilities are recognised where it is more likely than not that there is a legal or<br>constructive obligation committing the charity to pay out resources and the amount of<br>the obligation can be measured with reasonable certainty.<br>**Investment gains and**<br>**losses**<br>**2.2 EXPENDITURE AND LIABILITIES**<br>The charity made no redundancy payments during the reporting period.<br>This includes any realised or unrealised gains or losses on the sale of investments and<br>any gain or loss resulting from revaluing investments to market value at the end of the<br>year.<br>**Income from membership**<br>**subscriptions**<br>Membership subscriptions received in the nature of a gift are recognised in Donations<br>and Legacies.<br>Membership subscriptions which gives a member the right to buy services or other<br>benefits are recognised as income earned from the provision of goods and services as<br>income from charitable activities.<br>**Settlement of insurance**<br>**claims**<br>Insurance claims are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other<br>income in the SoFA.<br>A liability is measured on recognition at its historical cost and then subsequently<br>measured at the best estimate of the amount required to settle the obligation at the<br>reporting date<br>**Basic financial**<br>**instruments**<br>**Creditors**<br>The charity has creditors which are measured at settlement amounts less any trade<br>discounts<br>Support costs include central functions and have been allocated to activity cost<br>categories on a basis consistent with the use of resources, eg allocating property costs<br>by floor areas, or per capita, staff costs by the time spent and other costs by their<br>usage.<br>**Grants with performance**<br>**conditions**<br>The charity accounts for basic financial instruments on initial recognition as per<br>paragraph 10.7 FRS102 SORP.  Subsequent measurement is as per paragraphs 11.17<br>to 11.19, FRS102 SORP.<br>**Governance  and support**<br>**costs**<br>Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity and<br>its compliance with regulation and good practice.<br>**Provisions for liabilities**<br>Where the charity gives a grant with conditions for its payment being a specific level of<br>service or output to be provided, such grants are only recognised in the SoFA once the<br>recipient of the grant has provided the specified service or output.<br>No material item of deferred income has been included in the accounts.|Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br><br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br>|
|---|---|



All Saints' Church, Braunston 

06/05/2023 

Notes 2 



**The 2022 All Saints' Treasurer's Report** 

## **2.3 ASSETS** 

|**Intangible fixed assets**<br>**Heritage assets**<br>These are capitalised if they can be used for more than one year, and cost at least<br>The charity has intangible fixed assets, that is, non-monetary assets that do not have<br>physical substance but are identifiable and are controlled by the charity through<br>custody or legal rights.  The amortisation rates and methods used are disclosed in note<br>9.5<br>They are valued at cost.<br>The charity has heritage assets, that is, non-monetary assets with historic, artistic,<br>scientific, technological, geophysical or environmental qualities that are held  and<br>maintained principally for their contribution to knowledge and culture.  The depreciation<br>rates and methods used as disclosed in note 9.6.1.4.<br>They are valued at cost.<br>**Investments**<br>Fixed asset investments in quoted shares, traded bonds and similar investments are<br>valued at initially at cost  and subsequently at fair value (their market value) at the year<br>end.  The same treatment is applied to unlisted investments unless fair value cannot<br>be measured reliably in which case it is measured at cost less impairment.<br>Investments held for resale or pending their sale and cash and cash equivalents with a<br>maturity date of less than 1 year are treated as current asset investments<br>**Stocks and work in**<br>**progress**<br>Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net<br>realisable value.<br>They are valued at cost.<br>**Tangible fixed assets for**<br>**use by charity**<br>The depreciation rates and methods used are disclosed in note 9.2.<br>Goods or services provided as part of a charitable activity are measured at net realisable value<br>based on the service potential provided by items of stock.<br>Work in progress is valued at cost less any foreseeable loss that is likely to occur on the<br>contract.<br>**Debtors**<br>Debtors (including trade debtors and loans receivable) are measured on initial recognition at<br>settlement amount after any trade discounts or amount advanced by the charity.<br>Subsequently, they are measured at the cash or other consideration expected to be received.<br>**Current asset**<br>**investments**<br>The charity has has investments which it holds for resale or pending their sale and cash and<br>cash equivalents with a maturity date less than one year. These include cash on deposit and<br>cash equivalents with a maturity date of less than one year held for investment purposes rather<br>than to meet short term cash commitments as they fall due.<br>They are valued at fair value except where they qualify as basic financial instruments.|Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br> <br>|
|---|---|



All Saints' Church, Braunston 

06/05/2023 

Notes 2 



**The 2022 All Saints' Treasurer's Report** 


**----- Start of picture text -----**<br>
Section C                                            Notes to the accounts                                                        (cont)<br>Note 3                           Analysis of income<br>Analysis Unrestricted  Designated  Restricted  Total funds Prior year<br>funds income  income<br>funds funds<br>£ £ £ £ £<br>Donations  Planned Giving 26,566 0 0 26,566 31,633<br>and legacies: Other Donations and gifts 2,718 0 4,400 7,118 1,714<br>Gift Aid 6,768 0 1,100 7,868 8,014<br>Legacies 0 0 0 0 11,811<br>General grants provided by government/other  1,067 0 0 1,067 8,000<br>charities<br>Membership subscriptions and sponsorships  0 0 0 0 0<br>which are in substance donations<br>Donated goods, facilities and  services 0 0 0 0 0<br>Support from Friends for Security Cameras 0 0 1,640 1,640 786<br>Total 37,118 0 7,140 44,258 61,958<br>Charitable  Marriages, Funerals etc 7,768 0 0 7,768 6,609<br>activities: Fundraising 2,252 0 0 2,252 2,914<br>Other 0 0 0 0 6<br>Total 10,020 0 0 10,020 9,530<br>Other trading  Local Magazine 4,096 0 0 4,096 3,998<br>Other 0 0 0 0 0<br>Total 4,096 0 0 4,096 3,998<br>Income from  Interest income 761 114 0 875 93<br>investments: Dividend income 127 0 0 127 15<br>Rental and leasing income 0 0 0 0 0<br>Other  0 0 0 0 0<br>Total 888 114 0 1,002 108<br>Separate  Use of Parish Room & Cementary Field 425 0 0 425 125<br>material item  Reclaiming VAT  0 0 213 213 157<br>of income: 0 0 0 0 0<br>0 0 0 0 0<br>Total 425 0 213 638 282<br>Other: Conversion of endowment funds into income 0 0 0 0 0<br>Gain on disposal of a tangible fixed asset held  0 0 0 0 0<br>for charity's own use<br>Gain on disposal of a programme related  0 0 0 0 0<br>investment<br>Royalties from the exploitation of intellectual  0 0 0 0 0<br>property rights<br>Other 0 0 0 0 0<br>Total 0 0 0 0 0<br>TOTAL INCOME 52,547 114 7,353 60,015 75,876<br>**----- End of picture text -----**<br>


**Other information:** 

**All income in the prior year was unrestricted except for: (please provide description and amounts)** 

In 2021 there was a total income of £9,628 raised for Restricted Funds and £2,530 for Designated Funds. The Restricted Fund Income was made up of a donation of £560, £125 Gift Aid, £8,000 grant towards the Parish Nurse, £786 from the Friends of All Saints for the installation of Security camera, and £157 being VAT reclaimed on the installation of those Cameras. The £2530 Income for Designated funds was made up from a legaciy (£2500) and interest earnt. (£30). 

**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** 

None 

All Saints' Church, Braunston 

06/05/2023 

Notes 3 



**The 2022 All Saints' Treasurer's Report** 

|**Section C**|**Notes to the accounts**|||**(cont)**|**(cont)**|||
|---|---|---|---|---|---|---|---|
|**Note 4**|**Analysis of expenditure**|||||||
|||**Unrestricted**|**Designated**|**Restricted**||||
|||**funds**|**income funds**|**income**|**funds**|**Total funds**|**Prior year**|
||**Analysis**|**£**|**£**|**£**||**£**|**£**|
|**Expenditure on**|Incurred seeking donations|136|0||0|136|0|
|**raising funds:**|Incurred seeking legacies|0|0||0|0|0|
||Incurred seeking grants|0|0||0|0|0|
||Operating membership schemes and social|0|0||0|0|0|
||lotteries|||||||
||Staging fundraising events|325|0||0|325|417|
||Fudraising agents|0|0||0|0|0|
||Operating charity shops|0|0||0|0|0|
||Operating a trading company undertaking|0|0||0|0|0|
||non-charitable trading activity|||||||
||Advertising, marketing, direct mail and|0|0||0|0|0|
||publicity|||||||
||Start up costs incurred in generating new|0|0||0|0|0|
||source of future income|||||||
||Database development costs|0|0||0|0|0|
||Other trading activities|0|0||0|0|0|
||Investment management costs:|0|0||0|0|0|
||Portfolio management costs|0|0||0|0|0|
||Cost of obtaining investment advice|0|0||0|0|0|
||Investment administration costs|0|0||0|0|0|
||Intellectual property licencing costs|0|0||0|0|0|
||Rent collection, property repairs and|0|0||0|0|0|
||maintenance charges|||||||
|||0|0||0|0|0|
||**Total expenditure on raising funds**|**461**|**0**||**0**|**461**|**417**|
|**Expenditure on**|Ministry|43815|0||5500|49315|51471|
|**charitable**|Administration|41|0||0|41|542|
|**activities**|Running and upkeep of Church & Cemetary|9788|0||574|10361|9480|
||Charitiable Giving|3284|0||0|3284|3935|
||Provision of Parish Nurse|0|0||0|0|14993|
||**Total expenditure on charitable activities**|**56928**|**0**||**6074**|**63002**|**80420**|
|**Separate material**|Security Cameras|0|0||1280|1280|943|
|**item of expense**|Donation to Parish Nurse Ministries|0|0|11500||11500|0|
||**Total**|**0**|**0**|**12780**||**12780**|**943**|
|**Other**|Local Magazine|4168|0||0|4168|3845|
||**Total other expenditure**|**4168**|**0**||**0**|**4168**|**3845**|
|**TOTAL EXPENDITURE**||**61557**|**0**|**18853**||**80410**|**85625**|



All Saints' Church, Braunston 

06/05/2023 

Notes 4 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 5                   Extraordinary items** 

## _**Please explain the nature of each extraordinary item occurring in the period.**_ 

|||**This year**|**Last year**|
|---|---|---|---|
||**Description**|**£**|**£**|
|**Extraordinary item 1**|Installation of Security Cameras|1,280                 943||
||||-                     -|
|**Extraordinary item 2**|Donation given to the Parish Nurse Ministries. Most of this|11,500                    -||
||money was the unused portion of a Grant giving  to prvide|||
||a Parish Nurse. Unfortunately the Parish Nurse left us.|||
||The money was given with permission from the donator.|||
|**Extraordinary item 3**||||
|**Extraordinary item 4**||||
|**Total extraordinary items**||12,780                 943||



All Saints' Church, Braunston 

06/05/2023 

Notes 5 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts** 

## **Note 6                          Details of certain items of expenditure 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_**<br>**_accounts and other services provided by your independent examiner.  If nothing_**<br>**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
|**Independent examiner’s fees**|||
||0|0|
|**Assurance services other than audit or independent examination**|||
||0|0|
|**Tax advisory fees**|||
||0|0|
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**|||
|**to the independent examiner**|0|0|



All Saints' Church, Braunston 

06/05/2023 

Notes 6 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                              (cont)** 

**Note 7                           Paid employees** _**Please complete this note if the charity has any employees.**_ 

## **7.1 Staff Costs** 

|**Salaries and wages**<br>**Parish Nurse:-**<br>**Social security costs**<br>**Employee life Insurance**<br>**Total staff costs**<br>**Pension costs (defined contribution scheme)**<br>**Please provide details of expenditure on staff working for the**<br>**charity whose contracts are with and are paid by a related party**|**This year**<br>**Last year**<br>**£**<br>**£**<br>-                         12,961<br>-                              672<br>-                              648<br>-                                65|
|---|---|
||-<br>14,346|
||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** 

**None** 

|**Please provide the total amount paid to**<br>**key management personnel (includes**<br>**trustees and senior management) for**<br>**their services to the charity**<br>**Band**<br>**£90,000 to £99,999**<br>**£100,000 to £109,999**<br>**£60,000 to £69,999**<br>**£80,000 to £89,999**<br>**£70,000 to £79,999**|None<br>**Number of employees**<br>None<br>None<br>None<br>None<br>None|
|---|---|



**7.2 Average head count in the year** 

**The parts of the charity in which the employees work** 

|**Fundraising**<br>**Charitable Activities**<br>**Governance**<br>**Parish Nurse**<br>**Total**|**This year**<br>**Last year**<br>**Number**<br>**Number**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>1|
|---|---|
||-                                  1|



All Saints' Church, Braunston 

06/05/2023 

Notes 7 



**The 2022 All Saints' Treasurer's Report** 

## **7.3 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 None None** 

**Please state the legal authority or reason for making the payment** 

**Please state the amount of the payment (or value of any waiver of a right to an asset)** 

## **7.4 Redundancy payments** 

## _**Please complete if any redundancy or termination payment is made in the period.**_ 

**Total amount of payment None The nature of the payment (cash, asset None etc.) The extent of redundancy funding at None the balance sheet date Please state the accounting policy for any redundancy or termination None payments** 

All Saints' Church, Braunston 

06/05/2023 

Notes 7 



**The 2022 All Saints' Treasurer's Report** 

**Section C                                            Notes to the accounts                                                        (cont)** 

**Note 8                      Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** 

## _**8.1   Please complete this note if a defined contribution pension scheme is operated.**_ 

**Amount of contributions recognised in the SOFA as an expense Nil Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** 

_**8.2  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 contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** 

_**8.3  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 and conditions of the multi-employer plan** 

All Saints' Church, Braunston 

06/05/2023 

Notes 8 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 9                           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.**_ 

## **9.1 Analysis of grants paid (included in cost of charitable activities)** 


**----- Start of picture text -----**<br>
Grants to  Grants to<br>Analysis institutions  individuals Support costs Total<br>Activity or project 1 Nil £ £<br>Activity or project 2                             -                               -<br>Activity or project 3                             -                               -<br>Activity or project 4                             -    [                            -   ]<br>Total                                -                               -                               -                               -<br>**----- End of picture text -----**<br>


## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ 

## **9.2 Grants made to institutions** 

|**9.2 Grants made to institutions**||
|---|---|
|**_Yes_**<br>**_No_**<br>**_TOTAL GRANTS PAID_**<br>**_Other unanalysed grants_**<br>**_Total grants to institutions in reporting period_**<br>**Purpose**<br>**Names of institution**<br>**_My charity has made grants to particular institutions that are material in_**<br>**_the context of its grantmaking.  Details of the institution supported,_**<br>**_purpose of the grant and total paid to each institution is available on the_**<br>**_charity's web site._**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**<br>**_Provide details_**<br>**_below_**<br>**Total amount of**<br>**grants paid £**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
||**-**|
||-<br>Nil|



All Saints' Church, Braunston 

06/05/2023 

Notes 9 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 10                        Investment assets** 

_**Please complete this note if the charity has any investment assets.**_ 

**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**<br>**Cash or cash equivalents**<br>**26 Shares- The CBF Church of**<br>**England Investment Fund**<br>**Social investments**<br>**Grand total (Fair value at year end+Cost less impairment)**<br>**Other investments**<br>**Total**<br>**Treasury Stock 2 1/2% IND-LNK**|-<br>608                                      -<br>-<br>**£**<br>-<br>**Cost less impairment**<br>795                                      -<br>**Fair value at year end**<br>**£**<br>-|
|---|---|
||-<br>1,403<br>-<br>-|
||1,403|



All Saints' Church, Braunston 

06/05/2023 

Notes 10 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                               (cont)** 

## **Note 11                         Debtors and prepayments** 

_**Please complete this note if the charity has any debtors or prepayments.**_ 

|**11.1     Analysis of debtors**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**<br>**Total**|**This year**<br>**Last year**<br>**£**<br>**£**<br>45<br>155<br>802<br>783<br>0<br>0<br>847<br>938|
|---|---|



_**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ 

## **11.2     Analysis of debtors recoverable in more than 1 year (included in debtors above)** 

**Trade debtors Prepayments and accrued income Other debtors** 

||**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||0|0|
||0|0|
||0|0|
||0|0|
|**Total**|0|0|



All Saints' Church, Braunston 

06/05/2023 

Note 11 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                          Notes to the accounts                                                   (cont)** 

## **Note 12                    Creditors and accruals** 

_**Please complete this note if the charity has any creditors or accruals.**_ 

## **12.1 Analysis of creditors** 


**----- Start of picture text -----**<br>
Amounts falling due  Amounts falling due after<br>within one year more than one year<br>This year Last year This year Last year<br>£ £ £ £<br>Accruals for grants payable                  -                    -                    -                   -<br>Bank loans and overdrafts                  -                    -                    -                   -<br>Trade creditors                  -                    -                    -                   -<br>Payments received on account for contracts or<br>performance-related grants                  -                    -                    -                   -<br>Accruals and deferred income            9,765            9,141                  -                   -<br>Taxation and social security                  -                    -                    -                   -<br>Other creditors                  -                    -                    -                   -<br>Total            9,765            9,141                  -                   -<br>12.2 Deferred income<br>Please complete this note if the charity has deferred income.<br>Please explain the reasons why income is deferred.<br>Movement in deferred income account This year Last year<br>£ £<br>Balance at the start of the reporting period                 -                   -<br>Amounts added in current period                 -<br>Amounts released to income from previous periods                  -                   -<br>Balance at the end of the reporting period                  -                   -<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Note 12 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

**Note 13                     Cash at bank and in hand** 

||**This year**|**Last year**||
|---|---|---|---|
||**£**|**£**||
|**Short term cash investments (less than 3 months maturity date)**||-|-|
|**Short term deposits**|||-|
|**Cash at bank and on hand**|68,225         88,016|||
|**Other**||-|-|
|**Total**|68,225         88,016|||



All Saints' Church, Braunston 

06/05/2023 

Note 13 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                          (cont)** 

## **Note 14             Fair value of assets and liabilities** 

No significant Credit Risks 

**14.1  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.** 

**14.2  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.** 

All Saints' Church, Braunston 

06/05/2023 

Note 14 



**The 2022 All Saints' Treasurer's Report** 

**Section C                                       Notes to the accounts                                      (cont)** 

**Note 15                        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.**_ 


**----- Start of picture text -----**<br>
Please provide details of the nature of the event None<br>Provide an estimate of the financial effect of the<br>None<br>event or a statement that such an estimate cannot be<br>made<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Note 15 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 16                         Charity funds** 

## **16.1 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 balance sheet.**_ 

- _**Key: R - restricted income funds, including special trusts, of the charity; D- Funds designated by the PCC for a particular purpose; and U - unrestricted funds**_ 

||||**Fund balances**||||||**Fund balances**||
|---|---|---|---|---|---|---|---|---|---|---|
||**Type R, D**<br>**or U***|**Purpose and Restrictions**|**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**||**carried**<br>**forward**|**Explanation of Transfer**|
|**Fund names**|||**£**|**£**|**£**|**£**|**£**||**£**||
|||||||||||£11,473.14 from PCC contr. To Parish Nurse|
|General Funds|U|To Support all Church Activities|35249|52517|-61527|11781|||38021|+ £307.81 from Interest earnt to Parish Nurse|
|||||||||||£11.473.15 from Anon Grant for Parish|
|Donation to Parish Nurse||||||||||Nurse + £36.85 from Giving/Interest to Parish|
|Ministries|R|Donation to Parish Nurse Ministries|0||-11500|11500|||0|Nurse|
|||||||||||£11,473.15 to Donation ot Parish Nurse|
|Anon. Grant PN Fund|R|Provision of Parish Nurse|11473|||-11473|||0|Ministries|
|Garfield Grant PN Fund|R|Provision of Parish Nurse|2500|||-2500|||0|£2,500 To Shiela Rowley Fund|
|PCC Parish Nurse|D|PCC contribution to Parish Nurse 20/1/2|11473|||-11473|||0|£11,473.14 to General Funds|
|||Giving/Interest earnt towards the cost of||||||||£26.85 to Donation to  Parich Nurse|
|Giving to Parish Nurse|D|the Parish Nurse|335|||-335|||0|Ministries + £307.81 to General Funds|
|Parish Share Funds|R|To pay Parish Share|0|5500|-5500||||0||
|Peace at Lunch|R|Money Held for Peace at Lunch|60||||||60||
|||Support from Friends of All Saints ( and|||||||||
|Support from Friends|R|VAT reclaimed)|0|1853|-1853||||0||
|||||||||||£2,500 from A donation fund + £66.05 from|
|Young persons missionary|D|Outreach for toddlers to youth|0|||2566|||2566|Youth Church|
|A Donation|D|Donation more info reqd|2500|||-2500|||0|£2,500 to Young Persons Missionary|
|Choir Fund|D|Providing Facilities for Choir|250||||||250||
|Contingency|D|Reserves|8296|112|||||8408||
|General Restoration|D|Restoration|125|2|||||127||
|Choir Outing|D|Outings for Choir|234||||||234||
|Inside Refurbishment|D|Inside Refurbishment/Re-ordering|1774||||||1774||
|||Used at discretion of Vicar to help those in|||||||||
|Sheila Rowley|D|need|6270|||2500|||8770|£2500 from Garfield Parish Nurse Grant|
|||Money raised by Youth Church, held for|||||||||
|Youth Church Account|D|them|66|||-66|||0|£66.05 to Young persons missionary|
|||Donation for hire of Village Hall for Café|||||||||
|Café Church V. Hall fund|D|Church|499||||||499||
|Total Funds|||81106|59985|-80380|0||0|60710||



All Saints' Church, Braunston 

06/05/2023 

Note 16.1 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 16                         Charity funds (cont)** 

## **16.2 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: R - restricted income funds, including special trusts, of the charity; D- Funds designated by the PCC for a particular purpose; and U - unrestricted funds**_ 

||||**Fund**|||||**Fund**|
|---|---|---|---|---|---|---|---|---|
||||**balances**|||||**balances**|
||**Type R,**<br>**D or U***|<br>**Purpose and Restrictions**|**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**|**carried**<br>**forward**|
|**Fund names**|||**£**|**£**|**£**|**£**|**£**|**£**|
|General Funds|U|To Support all Church Activities|40596|63718|-69065|0|0|35249|
|Anon. Grant PN Fund|R|Provision of Parish Nurse|9719|8000|-6246|0|0|11473|
|Garfield Grant PN Fund|R|Provision of Parish Nurse|5000||-2500|0|0|2500|
|PCC Parish Nurse|D|PCC contribution to Parish Nurse 20/1/2|17719||-6246|0|0|11473|
|||Giving/Interest earnt towards the cost of the Parish|||||||
|Giving to Parish Nurse|D|Nurse|309|25||0|0|335|
|Headphone fund for School|R|To Support all Church Activities|0|625|-625|0|0|0|
|||Money from Friends and VAT rebate for Security|||||||
|Funding for Security Cameras|R|Cameras|0|943|-943|0|0|0|
|Peace at Lunch|R|Money Held for Peace at Lunch|0|60||0|0|60|
|A Donation|D|Donation more info reqd|0|2500||0|0|2500|
|Choir Fund|D|Providing Facilities for Choir|250|||0|0|250|
|Contingency|D|Reserves|8291|4||0|0|8296|
|General Restoration|D|Restoration|125|0||0|0|125|
|Choir Outing|D|Outings for Choir|234|||0|0|234|
|Inside Refurbishment|D|Inside Refurbishment/Re-ordering|1774|||0|0|1774|
|Sheila Rowley|D|Used at discretion of Vicar to help those in need|6270|||0|0|6270|
|Youth Church Account|D|Money raised by Youth Church, held for them|66|||0|0|66|
|Café Church V. Hall fund|D|Donation for hire of Village Hall for Café Church<br>**Total Funds**|499<br>90855|75876|-85625|0<br>0|0<br>0|499<br>81106|



All Saints' Church, Braunston 

06/05/2023 

Note 16.2 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                 (cont)** 

## **Note 16                   Charity funds (cont)** 

## **16.3  Transfers between funds** 


**----- Start of picture text -----**<br>
Reason for transfer and where endowment is converted to  Amount<br>income, legal power for its conversion<br>Between unrestricted and  Also see Note 16.1. See Note<br>restricted funds All the funds (£11,473.15) were moved out of the Restricted “Anon.  16.1<br>Grant PN Fund” to a Restricted “Donation to Parish Nurse Ministries<br>Fund” after discussion with the donator of the grant and the resignation<br>of our Parish Nurse.<br>All the funds (£2,500) were moved out of the Restricted “Garfield Grant<br>PN fund” to the Sheila Rowley Fund (charitable Giving) which is a<br>Designated fund. This after discussions with the donator of the grant<br>and the resignation of our Parish Nurse..<br>All the funds (£11,473.15) were moved out of the Designated “PCC<br>Parish Nurse Fund” in to General Funds (Unrestricted) as agreed by<br>the PCC following the resignation of our Parish Nurse.<br>All the Fund (£334.66) were moved out of the designated<br>“Giving/Interest to Parish nurse” . £26.85 was moved to “Donation to<br>Parish Nurse Ministries “ (Restricted) to round that giving and include<br>all donations. The remainder £307.81 which consisted of interest earnt,<br>was moved to General Funds  (Unrestricted)<br>A donation (details not fully known at the end of last year) and Youth<br>Account were both designated Funds were combined in to a new Fund<br>(Designated) call “Young Persons Missionary”.<br>Between endowment and  None<br>restricted funds<br>Between endowment and  None<br>unrestricted funds<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Note 16.3 



**The 2022 All Saints' Treasurer's Report** 


**----- Start of picture text -----**<br>
Section C                                            Notes to the accounts                                                 (cont)<br>Note 16                   Charity funds (cont)<br>16.4 Designated funds<br>Planned use Purpose of the designation Amount<br>PCC Parish Nurse The PCC Pledged to match the grant from the anonymous donator for  0<br>the provision of a Parish Nurse. This grant was £8,000 p.a. for 3 years.<br>So the PCC initially moved £24,000 to this Designated fund and it is<br>being consumed at the same rate as the Anonymous grant. However<br>the Parish Nurse left us in November 2021 so the remaining funds here<br>were transferred to other funds.<br>Giving to Parish Nurse Donations given to the Church for the Parish Nurse, and Interested  0<br>earnt from funds for the Parish Nurse are input into this fund which is<br>intend to be spent on Parish Nurse Costs.  However the Parish Nurse<br>left us in November 2021 so the remaining funds here were transferred<br>to other funds.<br>Young persons  This fund is the combination of previous funds called "A donation" and  2566<br>missionary "youth Church". The money is planned to be spent on promoting the<br>missionary journey of young people.<br>A Donation A Legacy from Jean Gardener. Due to the illness of Rev Nat, the  0<br>designated use of this fund is not known to the Treasurer at 2021 year<br>end. Following investigation is was decided to merge this with the Youth<br>Church Fund creating  the Young persons missionary fund.<br>Choir Fund A gift towards the funding of Facilities for the Choir 250<br>Contingency Started originally for repair/replacement of the organ(s) but later  8408<br>extended for general contingency.<br>General Restoration General Restorations 127<br>Choir Outing A gift suggested to be used for the funding of Choir outings  234<br>Inside Refurbishment There is a desire to  reordering of the inside layout of the church  1774<br>making it more functional.<br>Sheila Rowley This was initially a bequest from Sheila Rowley. It was decided to be  8770<br>used to help for those in needs, as Sheila herself had done.<br>Youth Church Account Youth Church did fund raising which was to be used by them. As  0<br>currently there is no Youth Church this money was transferred to  the<br>Young Persons Missionary Fund<br>Café Church V. Hall fund A Donation was given for the cost of hiring the Village Hall for Café  499<br>Church.<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Note 16.4 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 17                         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 of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ 

## **17.1 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.**_ 


**----- Start of picture text -----**<br>
Amounts paid or benefit value<br>This year Last year<br>Legal authority (eg  Remuneration  Pension  Redundancy  Other TOTAL<br>Name of trustee order, governing  contribution (including<br>document) loss of<br>office)/ex<br>gratia<br>£ £ £ £<br>50 0 0 0 25<br>Travelling expenses<br>PCC Member(s) paid by Funeral<br>Directors.<br>**----- End of picture text -----**<br>


_**Please give details of why remuneration or other employment benefits were paid.**_ 

**At a funeral the funeral directors pay for a Verger, and travelling expenses for Clergy if appropriate. Currently this money is paid initially to the Church, and then the church passes on the money to the relevent person.** 

_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ 

## **17.2 Trustees' expenses** 

_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ 

|**Accommodation**<br>**Other (please specify):**<br>**Please provide the number of trustees reimbursed for**<br>**expenses or who had expenses paid by the charity**<br>**Travel**<br>**No trustee expenses have been incurred (True or False)**<br>**Type of expenses reimbursed**<br>**Subsistence**|**0**<br>**0**<br>**This year**<br>**£**<br>**1**<br>**0**<br>**0**<br>**TOTAL**<br>**Last year**<br>**0**<br>**_TRUE_**<br>**£**<br>**0**|
|---|---|



## **17.3 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.**_ 

**There have been no related party transactions in the reporting period (True or False)** _**TRUE**_ 

All Saints' Church, Braunston 

06/05/2023 

Note 17 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                   (cont)** 

## **Note 18                            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.** 

Unfortunately, our Parish Nurse left us at the end of November 2021. 

At the end of 2021 we had £13,973 in Restricted Funds being the remainder of the two grants for the provision of a Parish Nurse. We also had £11,808 in Designated Funds being funds for the provision of a Parish Nurse money raised within the PCC. At the end of 2021 the PCC had not discussed or talk to the donators of the grant about its return or reallocation. 

During 2022, those discussions have been made. As a result of those discussions we were able to make a donation to the Parish Nursing Ministries of £11,500, and been able to do multiple Fund transfers. See Note 16.1 and 16.3 for more details. 

All Saints' Church, Braunston 

06/05/2023 

Note 18 



Independent examiner's report to the trustees of The Parochial Church Council of All
Saints Cburch Braunston
Registered Charity Number: 1173187
I report to the trustees on my examination of the accounts of The Parochial Church Council of
All Saints Church Braunston (the Trust) for the year ended 31 December 2022.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requkrements of the Charities Act 2011 ('the A¢t').
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 all the applicable Directions
given by the a>arity Commission under section 145(5)(b) of the Act.
Independent ex4miDer's ststement
I have completed my examination. I confjnn that no material matters have come to my
attention in connection witb the examination giving mc cause to believe that in any mafrrial
respect:
. accounting records were not kept in respect of the Trust as required by section 130 of the
Act; or
2. the accounts do not accord with those records. or
3. the accounts do not con]ply with the applicable requirements ¢on¢erning the fonn and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a 'true and fair view wbich is not a matter
considered as part of an independent examination.
I have no ¢oncems and have come a¢r0&8 no other ￿￿tterS in connection with the examination
to which attention should be drawn in this rep)rt in order to enable a proper understanding of
the accounts to be reaCh￿L
Signed: S . @ -
Geoffrey Bernard Wagborn
Address: 15 Greenway, Braunston. Daventy. Northamptonshire, NNI17HP.
Date: 22 May 2023




## THE 2022 ALL SAINTS' TREASURER'S REPORT 

## **Final Version** 

Registered Charity No 1173187 Peter Hobbs B. Sc. (Hons), A.A.T. 



**The 2022 All Saints' Treasurer's Report** 

## **Financial Review** 

During the last year we have continued taking steps towards becoming a Benefice with the Churches at Welton and Ashby-StLedgers.  The administration costs and the cost of most Services are now met by the Team. The monthly planned giving donations are retained by the individual Churches. This permits gift aid to be claimed. Each of the Churches contributes to the Team to help cover its costs. 

2022 has again been a challenging year. Reverend Nat White left her post in mid March 2022 having been off sick from mid September 2021. We held a well-attended leaving event for her in the Benefice on 12 March at Welton Village Hall. The official interregnum was therefore only a little over 6 months until Rev Kathryn was licensed on 23 October. However we had no working vicar for over a year and during most of the 2022 we have been in Interregnum. The fear of COVID during 2022 has meant some people not attending services or fund raising events. This obviously had a detrimental impact on our Finances. Now that Reverend Kathryn Evans has joined us  we look forward to a better 2023. 

In the section "Statement of Financial Activities in Section A" we see the movements in the various Fund Types. 

The Various Fund types are 

**Unrestricted Funds** - General Funds available to be used to support all the Church's Activities 

**Designated Funds** - These Funds are earmarked for a particular activity / project, but the PCC may agree they could be used for other activities. 

**Restricted Funds** - which are assigned to a particular project. If not spent on that project the PCC is obligated to return those funds. 

Unfortunately, our Parish Nurse left us at the end of November 2021. It has been decided not to appoint a replacement nurse, as funds could only cover another year. 

At the end of 2021 we had £13,973 in Restricted Funds being the remainder of the two grants for the provision of a Parish Nurse. We also had £11,808 in Designated Funds being funds for the provision of a Parish Nurse money raised within the PCC. At the end of 2021 the PCC had not discussed or talked to the donors of the grant about its return or reallocation. 

During 2022, those discussions have been made. As a result of those discussions we were able to donate £11,500  to the Parish Nursing Ministries, and been able to do multiple Fund transfers. See Note 16.1 and 16.3 for more details. 

It has been confirmed that we have no outstanding liability to the Pension Fund for the Parish Nurse. 

In the “Statement of Financial Activities in Section A” you will see that we have spent £9,009 of Unrestricted Funds more than the associated income. This deficit is despite of £5,500 of restricted funds being used to pay a portion of our Parish Share (this was a donation of £4,400 and associated gift aid). However funds for parish nursing were able to be rearranged to enable us to  transfer £11,781 to Unrestricted funds. We have received two grants from the Diocese. One to help with the Quinquennial Inspection of £312 and the other for £755 to help with energy costs. 

All Saints' Church, Braunston 

06/05/2023 



**The 2022 All Saints' Treasurer's Report** 

The continuing reduction in Planned giving is a concern (see Note 3). In 2022 it was £26,566. In 2017 it was £41,315. 

Fundraising in 2022 was the Scarecrow Trail, Twinkle on the Green, Ride and Stride, sale of 2020 calendars, Christmas Extravaganza, floodlighting, and via the Easyfundraising, and Amazon  online purchasing apps. Obviously better than last year, but not back to pre COVID years. 

During 2022 we received £987 donation via the “Goodbox” digital giving machine at the back of the church, and £30 giving via the QR code. This did incur a cost of £135.60. 

See Statement of Financial Activities and Note 4. Obviously, costs were reduced as we no longer have a Parish Nurse. 

We have a policy that, if possible, we tithe our Planned Giving to Missionary and Charitable Giving. We have given a donation towards a Residental course to Braunston School, the Waterways Chaplaincy, and the British Legion. However, most of the 2022 charitable giving (£3,283.68)  was not spent. So £2,484.50  unspent proportion of 2022 charitable giving is carried forward to 2023. The PCC has now got the structure and is giving priority to ensure that this unspent charitable giving money is allocated to various charities. 

We conform to the Financial Reporting Standards 102 (FRS102). This uses the Accrual method of accounting, which considers the cost and income incurred/earned in the year, regardless of when the money was actually received/paid. Also much of the format of this report is recommended by the Charities Commission for FRS102 standard accounts. 

We should be proud that we have paid our Parish Share (£45,545) in full. 

Shown on the Balance Sheet, we have available funds of £60,710 comprosing £38,021 of unrestricted funds , £22,629 of designated funds, and £60 of Restricted funds. Please refer to note 16.1. We have total Cash at Bank and in hand of £68,025. Of this £2,006 is held in a Lloyds instant access account, £3,543 in a Lloyds Treasurers account and £62,475 in Church of England, Central Board of Finance accounts. We also have investments of £608 in CBF Church of England Investment Shares, and £795 in Treasurer Stock 2[1] /2% Ind-Linked. We also have £200 in Petty Cash. 

We have £60 in Restricted Funds which was raised and is being held for the Peace at Lunch group. We also have £22,629 in Designated Funds. 

Please refer to Note 16.1. This shows our assets by the various funds. 

It is the PCC policy to try to maintain a balance of unrestricted funds which is more than approximately two months unrestricted expenditure. This is to cover emergency situations that may arise from time to time. Our Monthly unrestricted  payments are currently around £5.6K. Our unrestricted funds are £38K, and hence we have met this criterion. 

The Independent Examiners report is shown at the end of the report. Many thanks to Dr. Geoff Waghorn. 

This last year has been financially difficult. We have been lucky in that we have had reserves to fall back on to help us get through this period. In the coming years we need to work to become less reliant of these reserves as they clearly are not going to last much longer. 

Braunston Church, along with Braunston Parish Council support the production of a Local Magazine. The Braunston Village News. Braunston Church cover 1/3 of the net cost, and the Parish Council provide the other 2/3 of the net cost. During 2022 the cost of Printing was £4,168 and the income raised from advertising was £3,281.15. The loss of £886.85 was covered by the Parish council £591.23 and All Saints Church £295.62. 

All Saints' Church, Braunston 

06/05/2023 



**The 2022 All Saints' Treasurer's Report** 

We have just started a Finance Sub Committee. Hopefully this will enable the main PCC to focus more on its Missionary functions, 

We need more help within this Financial team. 2023 will be my last year as Treasurer. Ideally it would be great to divide the work into multiple roles. So if you are interested, can help in any way, no matter how small please contact   Reverend Kathryn Evans or myself who love to hear from you. 

We ask for your prayers and continued support. 

## **Thanks** 

I would like to thank:- 

- The whole of the congregation for their continued generosity. 

- Geoff Waghorn for his advice and Examining this report 

- Pat Milner and Reverend Kathryn for their help and support with the Wedding and Funeral administration. 

- Fergus McCloghry for his work in the role of Stewardship Secretary. 

- The Friends of All Saints for their continued support. 

- Pat Milner for his work in processing the collection money. 

- Parish Giving Team for their support in processing monthly giving Direct Debits and its gift aid. 

- Pat Milner for processing other miscellaneous donations such as the Wall Safe. 

- John Caunt for organising and processing the Floodlighting and the donation it generates. 

- Reverend Kathryn Evans, Pat Milner, and Judith Mortimer-Sykes for joining me in the Finance Sub-Committee 

All Saints' Church, Braunston 

06/05/2023 



**The 2022 All Saints' Treasurer's Report** 

**The Parochial Church Council of All Saints' Church, Braunston, Northamptonshire** Charity No **1173187** Annual accounts for the period **01/01/2022** To **31/12/2022** 

## **Section A                      Statement of financial activities** 

|||**Designated**|**Designated**|**Restricted**|||
|---|---|---|---|---|---|---|
|**Recommended categories by**|**Unrestricted**|**income**||**income**||**Prior year**|
|**activity**|**funds**|**funds**||**funds**|**Total funds**|**funds**|
||**£**|**£**||**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||||||
|**Income and endowments from:**|||||||
|Donations and legacies|37118||0|7140|44258|61958|
|Charitable activities|10020||0|0|10020|9530|
|Local Magazine|4096||0|0|4096|3998|
|Investments|888||114|0|1002|108|
|Separate material item of income|425||0|213|638|282|
|Other|0||0|0|0|0|
|**_Total_**|52547||114|7353|60015|75876|
|**Resources expended (Note 4)**|||||||
|**Expenditure on:**|||||||
|Raising funds|461||0|0|461|417|
|Charitable activities|56928||0|6074|63002|80420|
|Separate material item of expense|0||0|12780|12780|943|
|Local Magazine|4168||0|0|4168|3845|
|**_Total_**|61557||0|18853|80410|85625|
|**Net income/(expenditure) before investment**|||||||
|**gains/(losses)**|-9009||114|-11500|-20395|-9750|
|Net gains/(losses) on investments|0||0|0|0|0|
|**Net income/(expenditure)**|-9009||114|-11500|-20395|-9750|
|**Extraordinary items**|0||0|0|0|0|
|**Transfers between funds**|11781|-9308||-2473|0|0|
|**Other recognised** **gains/(losses):**|||||||
|Gains and losses on revaluation of fixed assets for|||||||
|the charity’s own use|0||0|0|0|0|
|Other gains/(losses)|0||0|0|0|0|
|**_Net movement in funds_**|2772|-9194||-13973|-20395|-9750|
|**_Reconciliation of funds:_**|||||||
|Total funds brought forward|35249|31823||14033|81106|90855|
|**_Total funds carried forward_**|38021|22629||60|60710|81106|



Statement Of Fin. Activities 

All Saints' Church, Braunston 

06/05/2023 



The 2022 All Salnts, Treasurer's Report
Section B
Balance sheet
kncorn Totalthh Totsllast
fitnds
Fixed assets
Intsnglblo assets
Tanglble assets
Herttage a88ets
Current assets
Stocks
Debtors
(Noto 11)
Inv•stmerts
(Note 101
Cash at bank and in hand (Nots 13)
Total wnynt assets
938
1.293
88,016
90.246
1.403
68.225
70.475
45.535 22.629
47.786
Credltors: amounts falllng due wlthln
ono yoar
(Note 12)
9.765
9,765
9,141
Net currart aSset￿oIabHftI9$) 38.021 22.629
1.710
81,106
Total assets less curnt Ilabllltles
38.Ir21
60.710
81,106
Creditors: amounts falling duè aft
ono ygar
Provlslons for I￿￿11111•$
Total net assets orliats'lili•s
Funds of the Charity
Endowmwl funds
Restri¢ted Income funds INote 16}
Deslgnatod funds
Unrestrlcted fvnds
Revaluation rewve
38.021
629
60.710
81,106
14,033
31.823
35.249
38.021
38.021
Total funds 38.021 21629
60,710
81,106
Signed ty trustses (m kthlfofall
Date of
approval
Ptint Name
1>ErE￿ HE+8BS
7/ %r>23
FFRfyus rn¢ c Lver Hty
71,IT3
All SainLs' Chjrch, By￿s1on
OE40&2023

**The 2022 All Saints' Treasurer's Report** 

## **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 

- •  and with*  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 

- •  and with*  Ireland (FRS 102) 

- • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS  

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 _**Not applicable**_ conclusion that the charity is a going concern; 

Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the 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 {  }. 

|Yes*|||||
|---|---|---|---|---|
|||* -Tick as appropriate|||
|No*|||||
|**_Please disclose:_**|||||
||||**_Not applicable_**||
|**_(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_**|||||
|**_(iii) the amount of the adjustment for each line affected in_**|||**_Not applicable_**||
|**_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._**|||||



All Saints' Church, Braunston 

06/05/2023 

Notes  1 



**The 2022 All Saints' Treasurer's Report** 

## **1.4 Changes to accounting estimates** 

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). 

> Yes*  * -Tick as appropriate No*  _**Please disclose:**_ 

|**_(i) the nature of any changes;_**|**_Not applicable_**|
|---|---|
||**_Not applicable_**|
|**_(ii) the effect of the change on income and expense or_**||
|**_assets and liabilities for the current period; and_**||
|**_(iii) where practicable, the effect of the change in one or_**|**_Not applicable_**|
|**_more future periods._**||



## **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 -----**<br>
Yes* <br>* -Tick as appropriate<br>No*<br>Please disclose:<br>Braunston Church, along with Braunston Parish Council<br>support the production of a Local Magazine. Braunston<br>Church cover 1/3 of the net cost, and the Parish Council<br>provide the other 2/3 of the net cost. In Previous years the<br>Income and expenses have been disclosed as part of our<br>Charitable Activities. We though it might be more<br>appropriate to report this under Other Trading.<br>(i) the nature of the prior period error; Furthermore the contribution from the Parish Council was<br>accounted when it was received rather than being a<br>Accrual Income. This has been corrected in this report. So<br>in 2022 we have included the Parish Council payment of<br>£224 for the financial year of 2021 and the Accrual<br>payment of £591 for the year of 2022.<br>(ii) for each prior period presented in the accounts, the  None<br>amount of the correction for each account line item<br>affected; and<br>(iii) the amount of the correction at the beginning of the  None<br>earliest prior period presented in the accounts.<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Notes  1 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 


**----- Start of picture text -----**<br>
Note 2                           Accounting policies<br>2.1 INCOME<br>This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a".  Where a<br>different or additional policy has been adopted then this is detailed in the box below.<br>Recognition of income These are included in the Statement of Financial Activities (SoFA) when:<br> the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and Yes No N/a<br> the monetary value can be measured with sufficient reliability.   <br>Yes No N/a<br>There has been no offsetting of assets and liabilities, or income and expenses, unless required<br>Offsetting or permitted by the FRS 102 SORP or FRS 102. <br>Yes No N/a<br>Grants and donations are only included in the SoFA when the general income<br>Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).  <br>In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement to  Yes No N/a<br>the grant only occurs when the performance related conditions are met (5.16 FRS 102<br>SORP). <br>Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has  Yes No N/a<br>been grant of probate, the executors have established that there are sufficient assets<br>in the estate and any conditions attached to the legacy are either within the control of  <br>the charity or have been met.<br>Yes No N/a<br>Government grants The charity has received government grants in the reporting period<br><br>Gift Aid receivable is included in income when there is a valid declaration from the<br>Tax reclaims on  donor.  Any Gift Aid amount recovered on a donation is considered to be part of that  Yes No N/a<br>donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the  <br>donor or the terms of the appeal have specified otherwise.<br>Yes No N/a<br>Contractual income and  This is only included in the SoFA once the charity has provided the related goods or<br>performance related  services or met the performance related conditions. <br>grants<br>Yes No N/a<br>Donated goods are measured at fair value (the amount for which the asset could be<br>Donated goods<br>exchanged) unless impractical to do so. <br>The cost of any stock of goods donated for distribution to beneficiaries is deemed to be<br>Yes No N/a<br>the fair value of those gifts at the time of their receipt and they are recognised on<br>receipt.  In the reporting period in which the stocks are distributed, they are recognised  <br>as an expense at the carrying amount of the stocks at distribution.<br>Donated goods for resale are measured at fair value on initial recognition, which is the<br>expected proceeds from sale less the expected costs of sale, and recognised in<br>Yes No N/a<br>'Income from other trading activities' with the corresponding stock recognised in the<br>balance sheet.  On its sale the value of stock is charged against 'Income from other<br>trading activities' and the proceeds from  sale are also recognised as 'Income from  <br>other trading activities'.<br>Yes No N/a<br>Goods donated for on-going use by the charity are recognised as tangible fixed assets<br><br>and included in the SoFA as incoming resources when receivable.<br>Yes No N/a<br>Gifts in kind for use by the charity are included in the SoFA as income from donations<br>when receivable.   <br>Yes No N/a<br>Donated services and  Donated services and facilities are included in the SOFA when received at the value of<br>facilities  the gift to the charity provided the value of the gift can be measured reliably.   <br>Donated services and facilities that are consumed immediately are recognised as  Yes No N/a<br>income with an equivalent amount recognised as an expense under the appropriate<br><br>heading in the SOFA.<br>Yes No N/a<br>Support costs The charity has incurred expenditure on support costs.<br><br>Yes No N/a<br>The value of any voluntary help received is not included in the accounts but is<br>Volunteer help<br>described in the trustees’ annual report. <br>**----- End of picture text -----**<br>


**Income from interest,** This is included in the accounts when receipt is probable and the amount receivable **royalties and dividends** can be measured reliably. 

||Yes|No|N/a|
|---|---|---|---|
|||||
|||||



All Saints' Church, Braunston 

06/05/2023 

Notes 2 



**The 2022 All Saints' Treasurer's Report** 

|**Redundancy cost**<br>**Deferred income**<br>**Grants payable without**<br>**performance conditions**<br>Where there are no conditions attaching to the grant that enables the donor charity to<br>realistically avoid the commitment, a liability for the full funding obligation must be<br>recognised.<br>**Liability recognition**<br>Liabilities are recognised where it is more likely than not that there is a legal or<br>constructive obligation committing the charity to pay out resources and the amount of<br>the obligation can be measured with reasonable certainty.<br>**Investment gains and**<br>**losses**<br>**2.2 EXPENDITURE AND LIABILITIES**<br>The charity made no redundancy payments during the reporting period.<br>This includes any realised or unrealised gains or losses on the sale of investments and<br>any gain or loss resulting from revaluing investments to market value at the end of the<br>year.<br>**Income from membership**<br>**subscriptions**<br>Membership subscriptions received in the nature of a gift are recognised in Donations<br>and Legacies.<br>Membership subscriptions which gives a member the right to buy services or other<br>benefits are recognised as income earned from the provision of goods and services as<br>income from charitable activities.<br>**Settlement of insurance**<br>**claims**<br>Insurance claims are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other<br>income in the SoFA.<br>A liability is measured on recognition at its historical cost and then subsequently<br>measured at the best estimate of the amount required to settle the obligation at the<br>reporting date<br>**Basic financial**<br>**instruments**<br>**Creditors**<br>The charity has creditors which are measured at settlement amounts less any trade<br>discounts<br>Support costs include central functions and have been allocated to activity cost<br>categories on a basis consistent with the use of resources, eg allocating property costs<br>by floor areas, or per capita, staff costs by the time spent and other costs by their<br>usage.<br>**Grants with performance**<br>**conditions**<br>The charity accounts for basic financial instruments on initial recognition as per<br>paragraph 10.7 FRS102 SORP.  Subsequent measurement is as per paragraphs 11.17<br>to 11.19, FRS102 SORP.<br>**Governance  and support**<br>**costs**<br>Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity and<br>its compliance with regulation and good practice.<br>**Provisions for liabilities**<br>Where the charity gives a grant with conditions for its payment being a specific level of<br>service or output to be provided, such grants are only recognised in the SoFA once the<br>recipient of the grant has provided the specified service or output.<br>No material item of deferred income has been included in the accounts.|Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br><br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br>|
|---|---|



All Saints' Church, Braunston 

06/05/2023 

Notes 2 



**The 2022 All Saints' Treasurer's Report** 

## **2.3 ASSETS** 

|**Intangible fixed assets**<br>**Heritage assets**<br>These are capitalised if they can be used for more than one year, and cost at least<br>The charity has intangible fixed assets, that is, non-monetary assets that do not have<br>physical substance but are identifiable and are controlled by the charity through<br>custody or legal rights.  The amortisation rates and methods used are disclosed in note<br>9.5<br>They are valued at cost.<br>The charity has heritage assets, that is, non-monetary assets with historic, artistic,<br>scientific, technological, geophysical or environmental qualities that are held  and<br>maintained principally for their contribution to knowledge and culture.  The depreciation<br>rates and methods used as disclosed in note 9.6.1.4.<br>They are valued at cost.<br>**Investments**<br>Fixed asset investments in quoted shares, traded bonds and similar investments are<br>valued at initially at cost  and subsequently at fair value (their market value) at the year<br>end.  The same treatment is applied to unlisted investments unless fair value cannot<br>be measured reliably in which case it is measured at cost less impairment.<br>Investments held for resale or pending their sale and cash and cash equivalents with a<br>maturity date of less than 1 year are treated as current asset investments<br>**Stocks and work in**<br>**progress**<br>Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net<br>realisable value.<br>They are valued at cost.<br>**Tangible fixed assets for**<br>**use by charity**<br>The depreciation rates and methods used are disclosed in note 9.2.<br>Goods or services provided as part of a charitable activity are measured at net realisable value<br>based on the service potential provided by items of stock.<br>Work in progress is valued at cost less any foreseeable loss that is likely to occur on the<br>contract.<br>**Debtors**<br>Debtors (including trade debtors and loans receivable) are measured on initial recognition at<br>settlement amount after any trade discounts or amount advanced by the charity.<br>Subsequently, they are measured at the cash or other consideration expected to be received.<br>**Current asset**<br>**investments**<br>The charity has has investments which it holds for resale or pending their sale and cash and<br>cash equivalents with a maturity date less than one year. These include cash on deposit and<br>cash equivalents with a maturity date of less than one year held for investment purposes rather<br>than to meet short term cash commitments as they fall due.<br>They are valued at fair value except where they qualify as basic financial instruments.|Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br>Yes<br>No<br>N/a<br><br> <br>|
|---|---|



All Saints' Church, Braunston 

06/05/2023 

Notes 2 



**The 2022 All Saints' Treasurer's Report** 


**----- Start of picture text -----**<br>
Section C                                            Notes to the accounts                                                        (cont)<br>Note 3                           Analysis of income<br>Analysis Unrestricted  Designated  Restricted  Total funds Prior year<br>funds income  income<br>funds funds<br>£ £ £ £ £<br>Donations  Planned Giving 26,566 0 0 26,566 31,633<br>and legacies: Other Donations and gifts 2,718 0 4,400 7,118 1,714<br>Gift Aid 6,768 0 1,100 7,868 8,014<br>Legacies 0 0 0 0 11,811<br>General grants provided by government/other  1,067 0 0 1,067 8,000<br>charities<br>Membership subscriptions and sponsorships  0 0 0 0 0<br>which are in substance donations<br>Donated goods, facilities and  services 0 0 0 0 0<br>Support from Friends for Security Cameras 0 0 1,640 1,640 786<br>Total 37,118 0 7,140 44,258 61,958<br>Charitable  Marriages, Funerals etc 7,768 0 0 7,768 6,609<br>activities: Fundraising 2,252 0 0 2,252 2,914<br>Other 0 0 0 0 6<br>Total 10,020 0 0 10,020 9,530<br>Other trading  Local Magazine 4,096 0 0 4,096 3,998<br>Other 0 0 0 0 0<br>Total 4,096 0 0 4,096 3,998<br>Income from  Interest income 761 114 0 875 93<br>investments: Dividend income 127 0 0 127 15<br>Rental and leasing income 0 0 0 0 0<br>Other  0 0 0 0 0<br>Total 888 114 0 1,002 108<br>Separate  Use of Parish Room & Cementary Field 425 0 0 425 125<br>material item  Reclaiming VAT  0 0 213 213 157<br>of income: 0 0 0 0 0<br>0 0 0 0 0<br>Total 425 0 213 638 282<br>Other: Conversion of endowment funds into income 0 0 0 0 0<br>Gain on disposal of a tangible fixed asset held  0 0 0 0 0<br>for charity's own use<br>Gain on disposal of a programme related  0 0 0 0 0<br>investment<br>Royalties from the exploitation of intellectual  0 0 0 0 0<br>property rights<br>Other 0 0 0 0 0<br>Total 0 0 0 0 0<br>TOTAL INCOME 52,547 114 7,353 60,015 75,876<br>**----- End of picture text -----**<br>


**Other information:** 

**All income in the prior year was unrestricted except for: (please provide description and amounts)** 

In 2021 there was a total income of £9,628 raised for Restricted Funds and £2,530 for Designated Funds. The Restricted Fund Income was made up of a donation of £560, £125 Gift Aid, £8,000 grant towards the Parish Nurse, £786 from the Friends of All Saints for the installation of Security camera, and £157 being VAT reclaimed on the installation of those Cameras. The £2530 Income for Designated funds was made up from a legaciy (£2500) and interest earnt. (£30). 

**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** 

None 

All Saints' Church, Braunston 

06/05/2023 

Notes 3 



**The 2022 All Saints' Treasurer's Report** 

|**Section C**|**Notes to the accounts**|||**(cont)**|**(cont)**|||
|---|---|---|---|---|---|---|---|
|**Note 4**|**Analysis of expenditure**|||||||
|||**Unrestricted**|**Designated**|**Restricted**||||
|||**funds**|**income funds**|**income**|**funds**|**Total funds**|**Prior year**|
||**Analysis**|**£**|**£**|**£**||**£**|**£**|
|**Expenditure on**|Incurred seeking donations|136|0||0|136|0|
|**raising funds:**|Incurred seeking legacies|0|0||0|0|0|
||Incurred seeking grants|0|0||0|0|0|
||Operating membership schemes and social|0|0||0|0|0|
||lotteries|||||||
||Staging fundraising events|325|0||0|325|417|
||Fudraising agents|0|0||0|0|0|
||Operating charity shops|0|0||0|0|0|
||Operating a trading company undertaking|0|0||0|0|0|
||non-charitable trading activity|||||||
||Advertising, marketing, direct mail and|0|0||0|0|0|
||publicity|||||||
||Start up costs incurred in generating new|0|0||0|0|0|
||source of future income|||||||
||Database development costs|0|0||0|0|0|
||Other trading activities|0|0||0|0|0|
||Investment management costs:|0|0||0|0|0|
||Portfolio management costs|0|0||0|0|0|
||Cost of obtaining investment advice|0|0||0|0|0|
||Investment administration costs|0|0||0|0|0|
||Intellectual property licencing costs|0|0||0|0|0|
||Rent collection, property repairs and|0|0||0|0|0|
||maintenance charges|||||||
|||0|0||0|0|0|
||**Total expenditure on raising funds**|**461**|**0**||**0**|**461**|**417**|
|**Expenditure on**|Ministry|43815|0||5500|49315|51471|
|**charitable**|Administration|41|0||0|41|542|
|**activities**|Running and upkeep of Church & Cemetary|9788|0||574|10361|9480|
||Charitiable Giving|3284|0||0|3284|3935|
||Provision of Parish Nurse|0|0||0|0|14993|
||**Total expenditure on charitable activities**|**56928**|**0**||**6074**|**63002**|**80420**|
|**Separate material**|Security Cameras|0|0||1280|1280|943|
|**item of expense**|Donation to Parish Nurse Ministries|0|0|11500||11500|0|
||**Total**|**0**|**0**|**12780**||**12780**|**943**|
|**Other**|Local Magazine|4168|0||0|4168|3845|
||**Total other expenditure**|**4168**|**0**||**0**|**4168**|**3845**|
|**TOTAL EXPENDITURE**||**61557**|**0**|**18853**||**80410**|**85625**|



All Saints' Church, Braunston 

06/05/2023 

Notes 4 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 5                   Extraordinary items** 

## _**Please explain the nature of each extraordinary item occurring in the period.**_ 

|||**This year**|**Last year**|
|---|---|---|---|
||**Description**|**£**|**£**|
|**Extraordinary item 1**|Installation of Security Cameras|1,280                 943||
||||-                     -|
|**Extraordinary item 2**|Donation given to the Parish Nurse Ministries. Most of this|11,500                    -||
||money was the unused portion of a Grant giving  to prvide|||
||a Parish Nurse. Unfortunately the Parish Nurse left us.|||
||The money was given with permission from the donator.|||
|**Extraordinary item 3**||||
|**Extraordinary item 4**||||
|**Total extraordinary items**||12,780                 943||



All Saints' Church, Braunston 

06/05/2023 

Notes 5 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts** 

## **Note 6                          Details of certain items of expenditure 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_**<br>**_accounts and other services provided by your independent examiner.  If nothing_**<br>**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
|**Independent examiner’s fees**|||
||0|0|
|**Assurance services other than audit or independent examination**|||
||0|0|
|**Tax advisory fees**|||
||0|0|
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**|||
|**to the independent examiner**|0|0|



All Saints' Church, Braunston 

06/05/2023 

Notes 6 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                              (cont)** 

**Note 7                           Paid employees** _**Please complete this note if the charity has any employees.**_ 

## **7.1 Staff Costs** 

|**Salaries and wages**<br>**Parish Nurse:-**<br>**Social security costs**<br>**Employee life Insurance**<br>**Total staff costs**<br>**Pension costs (defined contribution scheme)**<br>**Please provide details of expenditure on staff working for the**<br>**charity whose contracts are with and are paid by a related party**|**This year**<br>**Last year**<br>**£**<br>**£**<br>-                         12,961<br>-                              672<br>-                              648<br>-                                65|
|---|---|
||-<br>14,346|
||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** 

**None** 

|**Please provide the total amount paid to**<br>**key management personnel (includes**<br>**trustees and senior management) for**<br>**their services to the charity**<br>**Band**<br>**£90,000 to £99,999**<br>**£100,000 to £109,999**<br>**£60,000 to £69,999**<br>**£80,000 to £89,999**<br>**£70,000 to £79,999**|None<br>**Number of employees**<br>None<br>None<br>None<br>None<br>None|
|---|---|



**7.2 Average head count in the year** 

**The parts of the charity in which the employees work** 

|**Fundraising**<br>**Charitable Activities**<br>**Governance**<br>**Parish Nurse**<br>**Total**|**This year**<br>**Last year**<br>**Number**<br>**Number**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>1|
|---|---|
||-                                  1|



All Saints' Church, Braunston 

06/05/2023 

Notes 7 



**The 2022 All Saints' Treasurer's Report** 

## **7.3 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 None None** 

**Please state the legal authority or reason for making the payment** 

**Please state the amount of the payment (or value of any waiver of a right to an asset)** 

## **7.4 Redundancy payments** 

## _**Please complete if any redundancy or termination payment is made in the period.**_ 

**Total amount of payment None The nature of the payment (cash, asset None etc.) The extent of redundancy funding at None the balance sheet date Please state the accounting policy for any redundancy or termination None payments** 

All Saints' Church, Braunston 

06/05/2023 

Notes 7 



**The 2022 All Saints' Treasurer's Report** 

**Section C                                            Notes to the accounts                                                        (cont)** 

**Note 8                      Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** 

## _**8.1   Please complete this note if a defined contribution pension scheme is operated.**_ 

**Amount of contributions recognised in the SOFA as an expense Nil Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** 

_**8.2  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 contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** 

_**8.3  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 and conditions of the multi-employer plan** 

All Saints' Church, Braunston 

06/05/2023 

Notes 8 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 9                           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.**_ 

## **9.1 Analysis of grants paid (included in cost of charitable activities)** 


**----- Start of picture text -----**<br>
Grants to  Grants to<br>Analysis institutions  individuals Support costs Total<br>Activity or project 1 Nil £ £<br>Activity or project 2                             -                               -<br>Activity or project 3                             -                               -<br>Activity or project 4                             -    [                            -   ]<br>Total                                -                               -                               -                               -<br>**----- End of picture text -----**<br>


## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ 

## **9.2 Grants made to institutions** 

|**9.2 Grants made to institutions**||
|---|---|
|**_Yes_**<br>**_No_**<br>**_TOTAL GRANTS PAID_**<br>**_Other unanalysed grants_**<br>**_Total grants to institutions in reporting period_**<br>**Purpose**<br>**Names of institution**<br>**_My charity has made grants to particular institutions that are material in_**<br>**_the context of its grantmaking.  Details of the institution supported,_**<br>**_purpose of the grant and total paid to each institution is available on the_**<br>**_charity's web site._**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**<br>**_Provide details_**<br>**_below_**<br>**Total amount of**<br>**grants paid £**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
||**-**|
||-<br>Nil|



All Saints' Church, Braunston 

06/05/2023 

Notes 9 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 10                        Investment assets** 

_**Please complete this note if the charity has any investment assets.**_ 

**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**<br>**Cash or cash equivalents**<br>**26 Shares- The CBF Church of**<br>**England Investment Fund**<br>**Social investments**<br>**Grand total (Fair value at year end+Cost less impairment)**<br>**Other investments**<br>**Total**<br>**Treasury Stock 2 1/2% IND-LNK**|-<br>608                                      -<br>-<br>**£**<br>-<br>**Cost less impairment**<br>795                                      -<br>**Fair value at year end**<br>**£**<br>-|
|---|---|
||-<br>1,403<br>-<br>-|
||1,403|



All Saints' Church, Braunston 

06/05/2023 

Notes 10 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                               (cont)** 

## **Note 11                         Debtors and prepayments** 

_**Please complete this note if the charity has any debtors or prepayments.**_ 

|**11.1     Analysis of debtors**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**<br>**Total**|**This year**<br>**Last year**<br>**£**<br>**£**<br>45<br>155<br>802<br>783<br>0<br>0<br>847<br>938|
|---|---|



_**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ 

## **11.2     Analysis of debtors recoverable in more than 1 year (included in debtors above)** 

**Trade debtors Prepayments and accrued income Other debtors** 

||**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||0|0|
||0|0|
||0|0|
||0|0|
|**Total**|0|0|



All Saints' Church, Braunston 

06/05/2023 

Note 11 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                          Notes to the accounts                                                   (cont)** 

## **Note 12                    Creditors and accruals** 

_**Please complete this note if the charity has any creditors or accruals.**_ 

## **12.1 Analysis of creditors** 


**----- Start of picture text -----**<br>
Amounts falling due  Amounts falling due after<br>within one year more than one year<br>This year Last year This year Last year<br>£ £ £ £<br>Accruals for grants payable                  -                    -                    -                   -<br>Bank loans and overdrafts                  -                    -                    -                   -<br>Trade creditors                  -                    -                    -                   -<br>Payments received on account for contracts or<br>performance-related grants                  -                    -                    -                   -<br>Accruals and deferred income            9,765            9,141                  -                   -<br>Taxation and social security                  -                    -                    -                   -<br>Other creditors                  -                    -                    -                   -<br>Total            9,765            9,141                  -                   -<br>12.2 Deferred income<br>Please complete this note if the charity has deferred income.<br>Please explain the reasons why income is deferred.<br>Movement in deferred income account This year Last year<br>£ £<br>Balance at the start of the reporting period                 -                   -<br>Amounts added in current period                 -<br>Amounts released to income from previous periods                  -                   -<br>Balance at the end of the reporting period                  -                   -<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Note 12 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

**Note 13                     Cash at bank and in hand** 

||**This year**|**Last year**||
|---|---|---|---|
||**£**|**£**||
|**Short term cash investments (less than 3 months maturity date)**||-|-|
|**Short term deposits**|||-|
|**Cash at bank and on hand**|68,225         88,016|||
|**Other**||-|-|
|**Total**|68,225         88,016|||



All Saints' Church, Braunston 

06/05/2023 

Note 13 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                          (cont)** 

## **Note 14             Fair value of assets and liabilities** 

No significant Credit Risks 

**14.1  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.** 

**14.2  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.** 

All Saints' Church, Braunston 

06/05/2023 

Note 14 



**The 2022 All Saints' Treasurer's Report** 

**Section C                                       Notes to the accounts                                      (cont)** 

**Note 15                        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.**_ 


**----- Start of picture text -----**<br>
Please provide details of the nature of the event None<br>Provide an estimate of the financial effect of the<br>None<br>event or a statement that such an estimate cannot be<br>made<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Note 15 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 16                         Charity funds** 

## **16.1 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 balance sheet.**_ 

- _**Key: R - restricted income funds, including special trusts, of the charity; D- Funds designated by the PCC for a particular purpose; and U - unrestricted funds**_ 

||||**Fund balances**||||||**Fund balances**||
|---|---|---|---|---|---|---|---|---|---|---|
||**Type R, D**<br>**or U***|**Purpose and Restrictions**|**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**||**carried**<br>**forward**|**Explanation of Transfer**|
|**Fund names**|||**£**|**£**|**£**|**£**|**£**||**£**||
|||||||||||£11,473.14 from PCC contr. To Parish Nurse|
|General Funds|U|To Support all Church Activities|35249|52517|-61527|11781|||38021|+ £307.81 from Interest earnt to Parish Nurse|
|||||||||||£11.473.15 from Anon Grant for Parish|
|Donation to Parish Nurse||||||||||Nurse + £36.85 from Giving/Interest to Parish|
|Ministries|R|Donation to Parish Nurse Ministries|0||-11500|11500|||0|Nurse|
|||||||||||£11,473.15 to Donation ot Parish Nurse|
|Anon. Grant PN Fund|R|Provision of Parish Nurse|11473|||-11473|||0|Ministries|
|Garfield Grant PN Fund|R|Provision of Parish Nurse|2500|||-2500|||0|£2,500 To Shiela Rowley Fund|
|PCC Parish Nurse|D|PCC contribution to Parish Nurse 20/1/2|11473|||-11473|||0|£11,473.14 to General Funds|
|||Giving/Interest earnt towards the cost of||||||||£26.85 to Donation to  Parich Nurse|
|Giving to Parish Nurse|D|the Parish Nurse|335|||-335|||0|Ministries + £307.81 to General Funds|
|Parish Share Funds|R|To pay Parish Share|0|5500|-5500||||0||
|Peace at Lunch|R|Money Held for Peace at Lunch|60||||||60||
|||Support from Friends of All Saints ( and|||||||||
|Support from Friends|R|VAT reclaimed)|0|1853|-1853||||0||
|||||||||||£2,500 from A donation fund + £66.05 from|
|Young persons missionary|D|Outreach for toddlers to youth|0|||2566|||2566|Youth Church|
|A Donation|D|Donation more info reqd|2500|||-2500|||0|£2,500 to Young Persons Missionary|
|Choir Fund|D|Providing Facilities for Choir|250||||||250||
|Contingency|D|Reserves|8296|112|||||8408||
|General Restoration|D|Restoration|125|2|||||127||
|Choir Outing|D|Outings for Choir|234||||||234||
|Inside Refurbishment|D|Inside Refurbishment/Re-ordering|1774||||||1774||
|||Used at discretion of Vicar to help those in|||||||||
|Sheila Rowley|D|need|6270|||2500|||8770|£2500 from Garfield Parish Nurse Grant|
|||Money raised by Youth Church, held for|||||||||
|Youth Church Account|D|them|66|||-66|||0|£66.05 to Young persons missionary|
|||Donation for hire of Village Hall for Café|||||||||
|Café Church V. Hall fund|D|Church|499||||||499||
|Total Funds|||81106|59985|-80380|0||0|60710||



All Saints' Church, Braunston 

06/05/2023 

Note 16.1 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 16                         Charity funds (cont)** 

## **16.2 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: R - restricted income funds, including special trusts, of the charity; D- Funds designated by the PCC for a particular purpose; and U - unrestricted funds**_ 

||||**Fund**|||||**Fund**|
|---|---|---|---|---|---|---|---|---|
||||**balances**|||||**balances**|
||**Type R,**<br>**D or U***|<br>**Purpose and Restrictions**|**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**|**carried**<br>**forward**|
|**Fund names**|||**£**|**£**|**£**|**£**|**£**|**£**|
|General Funds|U|To Support all Church Activities|40596|63718|-69065|0|0|35249|
|Anon. Grant PN Fund|R|Provision of Parish Nurse|9719|8000|-6246|0|0|11473|
|Garfield Grant PN Fund|R|Provision of Parish Nurse|5000||-2500|0|0|2500|
|PCC Parish Nurse|D|PCC contribution to Parish Nurse 20/1/2|17719||-6246|0|0|11473|
|||Giving/Interest earnt towards the cost of the Parish|||||||
|Giving to Parish Nurse|D|Nurse|309|25||0|0|335|
|Headphone fund for School|R|To Support all Church Activities|0|625|-625|0|0|0|
|||Money from Friends and VAT rebate for Security|||||||
|Funding for Security Cameras|R|Cameras|0|943|-943|0|0|0|
|Peace at Lunch|R|Money Held for Peace at Lunch|0|60||0|0|60|
|A Donation|D|Donation more info reqd|0|2500||0|0|2500|
|Choir Fund|D|Providing Facilities for Choir|250|||0|0|250|
|Contingency|D|Reserves|8291|4||0|0|8296|
|General Restoration|D|Restoration|125|0||0|0|125|
|Choir Outing|D|Outings for Choir|234|||0|0|234|
|Inside Refurbishment|D|Inside Refurbishment/Re-ordering|1774|||0|0|1774|
|Sheila Rowley|D|Used at discretion of Vicar to help those in need|6270|||0|0|6270|
|Youth Church Account|D|Money raised by Youth Church, held for them|66|||0|0|66|
|Café Church V. Hall fund|D|Donation for hire of Village Hall for Café Church<br>**Total Funds**|499<br>90855|75876|-85625|0<br>0|0<br>0|499<br>81106|



All Saints' Church, Braunston 

06/05/2023 

Note 16.2 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                 (cont)** 

## **Note 16                   Charity funds (cont)** 

## **16.3  Transfers between funds** 


**----- Start of picture text -----**<br>
Reason for transfer and where endowment is converted to  Amount<br>income, legal power for its conversion<br>Between unrestricted and  Also see Note 16.1. See Note<br>restricted funds All the funds (£11,473.15) were moved out of the Restricted “Anon.  16.1<br>Grant PN Fund” to a Restricted “Donation to Parish Nurse Ministries<br>Fund” after discussion with the donator of the grant and the resignation<br>of our Parish Nurse.<br>All the funds (£2,500) were moved out of the Restricted “Garfield Grant<br>PN fund” to the Sheila Rowley Fund (charitable Giving) which is a<br>Designated fund. This after discussions with the donator of the grant<br>and the resignation of our Parish Nurse..<br>All the funds (£11,473.15) were moved out of the Designated “PCC<br>Parish Nurse Fund” in to General Funds (Unrestricted) as agreed by<br>the PCC following the resignation of our Parish Nurse.<br>All the Fund (£334.66) were moved out of the designated<br>“Giving/Interest to Parish nurse” . £26.85 was moved to “Donation to<br>Parish Nurse Ministries “ (Restricted) to round that giving and include<br>all donations. The remainder £307.81 which consisted of interest earnt,<br>was moved to General Funds  (Unrestricted)<br>A donation (details not fully known at the end of last year) and Youth<br>Account were both designated Funds were combined in to a new Fund<br>(Designated) call “Young Persons Missionary”.<br>Between endowment and  None<br>restricted funds<br>Between endowment and  None<br>unrestricted funds<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Note 16.3 



**The 2022 All Saints' Treasurer's Report** 


**----- Start of picture text -----**<br>
Section C                                            Notes to the accounts                                                 (cont)<br>Note 16                   Charity funds (cont)<br>16.4 Designated funds<br>Planned use Purpose of the designation Amount<br>PCC Parish Nurse The PCC Pledged to match the grant from the anonymous donator for  0<br>the provision of a Parish Nurse. This grant was £8,000 p.a. for 3 years.<br>So the PCC initially moved £24,000 to this Designated fund and it is<br>being consumed at the same rate as the Anonymous grant. However<br>the Parish Nurse left us in November 2021 so the remaining funds here<br>were transferred to other funds.<br>Giving to Parish Nurse Donations given to the Church for the Parish Nurse, and Interested  0<br>earnt from funds for the Parish Nurse are input into this fund which is<br>intend to be spent on Parish Nurse Costs.  However the Parish Nurse<br>left us in November 2021 so the remaining funds here were transferred<br>to other funds.<br>Young persons  This fund is the combination of previous funds called "A donation" and  2566<br>missionary "youth Church". The money is planned to be spent on promoting the<br>missionary journey of young people.<br>A Donation A Legacy from Jean Gardener. Due to the illness of Rev Nat, the  0<br>designated use of this fund is not known to the Treasurer at 2021 year<br>end. Following investigation is was decided to merge this with the Youth<br>Church Fund creating  the Young persons missionary fund.<br>Choir Fund A gift towards the funding of Facilities for the Choir 250<br>Contingency Started originally for repair/replacement of the organ(s) but later  8408<br>extended for general contingency.<br>General Restoration General Restorations 127<br>Choir Outing A gift suggested to be used for the funding of Choir outings  234<br>Inside Refurbishment There is a desire to  reordering of the inside layout of the church  1774<br>making it more functional.<br>Sheila Rowley This was initially a bequest from Sheila Rowley. It was decided to be  8770<br>used to help for those in needs, as Sheila herself had done.<br>Youth Church Account Youth Church did fund raising which was to be used by them. As  0<br>currently there is no Youth Church this money was transferred to  the<br>Young Persons Missionary Fund<br>Café Church V. Hall fund A Donation was given for the cost of hiring the Village Hall for Café  499<br>Church.<br>**----- End of picture text -----**<br>


All Saints' Church, Braunston 

06/05/2023 

Note 16.4 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 17                         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 of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ 

## **17.1 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.**_ 


**----- Start of picture text -----**<br>
Amounts paid or benefit value<br>This year Last year<br>Legal authority (eg  Remuneration  Pension  Redundancy  Other TOTAL<br>Name of trustee order, governing  contribution (including<br>document) loss of<br>office)/ex<br>gratia<br>£ £ £ £<br>50 0 0 0 25<br>Travelling expenses<br>PCC Member(s) paid by Funeral<br>Directors.<br>**----- End of picture text -----**<br>


_**Please give details of why remuneration or other employment benefits were paid.**_ 

**At a funeral the funeral directors pay for a Verger, and travelling expenses for Clergy if appropriate. Currently this money is paid initially to the Church, and then the church passes on the money to the relevent person.** 

_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ 

## **17.2 Trustees' expenses** 

_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ 

|**Accommodation**<br>**Other (please specify):**<br>**Please provide the number of trustees reimbursed for**<br>**expenses or who had expenses paid by the charity**<br>**Travel**<br>**No trustee expenses have been incurred (True or False)**<br>**Type of expenses reimbursed**<br>**Subsistence**|**0**<br>**0**<br>**This year**<br>**£**<br>**1**<br>**0**<br>**0**<br>**TOTAL**<br>**Last year**<br>**0**<br>**_TRUE_**<br>**£**<br>**0**|
|---|---|



## **17.3 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.**_ 

**There have been no related party transactions in the reporting period (True or False)** _**TRUE**_ 

All Saints' Church, Braunston 

06/05/2023 

Note 17 



**The 2022 All Saints' Treasurer's Report** 

## **Section C                                            Notes to the accounts                                   (cont)** 

## **Note 18                            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.** 

Unfortunately, our Parish Nurse left us at the end of November 2021. 

At the end of 2021 we had £13,973 in Restricted Funds being the remainder of the two grants for the provision of a Parish Nurse. We also had £11,808 in Designated Funds being funds for the provision of a Parish Nurse money raised within the PCC. At the end of 2021 the PCC had not discussed or talk to the donators of the grant about its return or reallocation. 

During 2022, those discussions have been made. As a result of those discussions we were able to make a donation to the Parish Nursing Ministries of £11,500, and been able to do multiple Fund transfers. See Note 16.1 and 16.3 for more details. 

All Saints' Church, Braunston 

06/05/2023 

Note 18 



Independent examiner's report to the trustees of The Parochial Church Council of All
Saints Cburch Braunston
Registered Charity Number: 1173187
I report to the trustees on my examination of the accounts of The Parochial Church Council of
All Saints Church Braunston (the Trust) for the year ended 31 December 2022.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requkrements of the Charities Act 2011 ('the A¢t').
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 all the applicable Directions
given by the a>arity Commission under section 145(5)(b) of the Act.
Independent ex4miDer's ststement
I have completed my examination. I confjnn that no material matters have come to my
attention in connection witb the examination giving mc cause to believe that in any mafrrial
respect:
. accounting records were not kept in respect of the Trust as required by section 130 of the
Act; or
2. the accounts do not accord with those records. or
3. the accounts do not con]ply with the applicable requirements ¢on¢erning the fonn and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a 'true and fair view wbich is not a matter
considered as part of an independent examination.
I have no ¢oncems and have come a¢r0&8 no other ￿￿tterS in connection with the examination
to which attention should be drawn in this rep)rt in order to enable a proper understanding of
the accounts to be reaCh￿L
Signed: S . @ -
Geoffrey Bernard Wagborn
Address: 15 Greenway, Braunston. Daventy. Northamptonshire, NNI17HP.
Date: 22 May 2023