## **Charity Registration No. 1175527** 


# **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2022** 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

## **Trustees** 

Luke Atkins Jenny Chippendale Revd. Benedict Atkins Susie Kennedy Richard Merrick Margaret Morling Les Taylor 

## **Charity number** 

1175527 

## **Registered office and Principal Address** 

St. Cuthman’s Church 

Whitehawk Way Brighton BN2 5HE 

## **Independent Examiner** 

TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN 

## **Bankers** 

National Westminster Bank Plc 250 Bishopsgate London EC2M 4AA 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK CONTENTS** 

||**Page**|
|---|---|
|Trustees' report|1|
|Independent examiner’s report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8|





## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **TRUSTEES' REPORT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

The trustees present their report and accounts for the year ended 31 December 2022. 

The accounts comply with the Charities Act 2011, the charity’s Trust Deed and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015). 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Organisational Structure** 

The church is a charitable trust registered in the UK with The Charity Commission of England and Wales (registered number 1175527). 

St Cuthman’s Parochial Church Council (PCC) has the responsibility of coordinating with the priest in charge, the Reverend Archie Coates, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. 

The PCC members who served during the year were: 

## **Retained** 

Leslie Taylor Rev Benedict Atkins Luke Atkins Rev Richard Merrick Susie Kennedy Margaret Morling Jenny Chippendale 

## **Resigned** 

Rev Richard Coates (Resigned 1st September 2022) Lewis Smith (Resigned 15th May 2022) Rachel Claydon (Resigned 4th June 2022) Adam Duggan (Resigned 15th May 2022) Carley Reid (Resigned 31[st] December 2021) Edward Stoker (Resigned 15[th] October 2022) 

## **PCC Member Training** 

All staff, volunteers and PCC members undergo a formal recruiting and selection process, followed by an induction period that includes any training considered necessary to effectively perform their role. Senior Management of the church consists of clergy, whose pay is set via a stipend, the level of which is set by the diocese. 

## **Risk Management** 

The church’s operations are wholly reliant upon the members of the congregation continuing to give money and time to support the church staffing and activities. Should this funding cease the church would be unable to continue to support all its current activities and staffing levels. This risk is managed on behalf of the church by the finance committee. This committee meets regularly and reviews the management accounts of the church and considers what activities and staffing the church can commit to and agrees the necessary remedial actions to ensure the church is able to continue its operations. The preparation of the management accounts is overseen by the treasurer of the church. The church aims to hold a reserve of three months salaries to ensure it can meet its staffing commitments. 

## **Grant Making** 

The charity pays grants in the form of mission giving. The level of mission giving is set at the start of each financial year by the PCC members and is based on the charity’s projected income and asset levels. 

1 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **TRUSTEES' REPORT (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **Volunteers** 

The church benefit from the dedicated work of a great number of volunteers. In accordance with FRS 102 and the Charites SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts. 

## **OUR PURPOSE AND ACTIVITIES** 

In 2014, a small team of people moved across from St Peter’s church in Brighton to expand the work at St Cuthman’s on the Whitehawk estate. St Cuthman’s seeks to be a vibrant, welcoming community hub, offering a range of programmes, which support the needs of individuals of all beliefs and backgrounds and empower them to make long-term changes in their lives. 

In the wider Christian context, we aim to play our part in the re-evangelisation of the nation, the revitalisation of the church and the transformation of society. We do this on the Whitehawk estate by helping meet the practical, social and spiritual needs of our community here. 

In all we do, we rely on volunteers from within the church and across the community. This greatly expands our impact and reach across the estate and also helps build and foster relationships within Whitehawk. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Whitehawk Foodbank** 

After the rapid growth of the Foodbank since 2015 and acceleration through the pandemic, in 2022 we were able to increase the benefit of this to the parish by expanding beyond first-contact crisis need for food and into wider care, support and political engagement. 

Through growing the Thursday Community Cafe, and doing befriending work in-person in the midst of that, we have worked to shift the power dynamic of service provider / service user towards greater equity and dignity. We have a large number of volunteers and staff involved in this work with hundreds of primary beneficiaries each week. A number of foodbank community members continue to come to Sunday services, asking for and receiving prayer, and being supported more broadly than just with food parcels. The Foodbank is still one of the biggest in the UK outside of London, and has a hugely positive effect in Whitehawk and with our partners. 

## **Children and Families** 

Our Children and Families work has grown through the initiation of Rascals, a babies and toddlers group. Run by an ‘enabling’ staff member who has grown and led a volunteer team, the Rascals community has seen continual growth through 2022. It has provided holistic benefit (social, spiritual, practical, mental) to over 60 adults and 40 children, with a regular weekly community attendance of between 30-40. The aim for 2023 is to build on this community by linking it with other St Cuthman’s communities (e.g. Sunday, Alpha, Youth, Neighbourhood events) to further the aims of the church for the benefit of Whitehawk. 

## **Youth** 

Through 2022 our staff-led youth work continued to grow and evolve through weekly cafe and community group involving a safe space for fun, conversation and a meal around a table. We routinely saw around 90-100 young people come in to the cafe each week. We took smaller groups away for church youth events such as May Camp, Focus and Youth Weekend Away, which provided an extra space for growth in relationship with those young people, both their relationship with one another and their relationships with God. 

## **Mission Giving** 

Aside from volunteering and community activities, each month St Cuthman’s donates a part of our regular income to worthy causes both local and wider afield. In 2021-2022 this included to various projects we have trusted connections with in the areas of drug rehabilitation and detoxing; overseas conflict-recovery in Syria and more. 

## **Groups** 

We continued to encourage and facilitate community members to meet together in small groups of 4-10 for meaningful relationship and encouragement in their faith. 

2 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **TRUSTEES' REPORT (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **Neighbourhood Events** 

We ran seasonal events such as Bright Party, Summer BBQs, Christmas Bonanza, Easter egg hunt to create meaningful social space in our neighbourhood for neighbours to come together and experience something of the Kingdom of God, with invitations to further relationship with the Church and God. We had between 100-400 at each of these events and they have served to increase our relationships with others in the neighbourhood, as well as to enable many in the church to contribute time, energy and money to our congregational mission for the sake of Whitehawk. 

## **Alpha** 

We continued to run Alpha, both in our own building and also having a table down at the Alpha run at St Peter’s Church. This resulted in more friendships grown and people growing in their faith, including coming forward for baptism. 

## **Leadership Development** 

In 2022 we began an intentional process of developing leaders within the congregation for various parts of our mission and community life together through termly and monthly rhythm of discipleship in community. We have 20 non- ordained adults part of the termly ‘leadership community’ and 8 on a monthly ‘discipleship pathway’ . 

## **PUBLIC BENEFIT** 

In shaping our objectives and planning our activities for the year, the trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the trustees have considered how the planned activities will contribute to overall aims and objectives that they have set. 

## **FINANCIAL REVIEW** 

The total costs this year were £258,731 (2021: £241,627) with the income of £256,627 (2021: £284,433), giving a deficit of £5,562 (2021: surplus of £42,806). 

At 31 December 2022 the charity had total reserves of £360,934 (2021: £366,496), made up of unrestricted funds of £83,990 (2021: £145,090), restricted funds of £276,944 (2021: £221,406). 

## **Reserves Policy** 

The Trustees have an unrestricted free reserve target of approximately 3 months of salaries. The unrestricted free reserves at the end of December 2022 were within the target. 

## **Trustees’ responsibilities in relation to the accounts** 

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that year. 

In preparing these accounts, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; and 

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

3 



THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF WHITEHAWK
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
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charl1￿ Act 2011. 8150 resFrfKtsible fDr safeguardiThJ the 858ets of th8 charty aTrl he￿% for tsking
reasonab￿ 5teF6 lorthg prev￿1￿￿ and dete(*rm of fratyl 8￿j ¢)ther iryulartss.
ApWO￿bYthèbtr¥rdOn.. ................... .........
On behalf of the bo¥¢ of
L•$ T•ylor
Trustee

## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK INDEPENDENT EXAMINER'S REPORT** 

## **TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 December 2022. 

## **Responsibilities and basis of report** 

As the charity’s t rustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’) . 

I report in respect of my examination of the 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 Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form 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 which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


## **Mark Cummins FCCA FCIE** 

On behalf of TC Group Office: Steyning, West Sussex 

Dated: 25 July 2023 

5 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

|||**Unrestricted**|**Restricted**|||
|---|---|---|---|---|---|
|||**funds**|**funds**|**2022**|2021|
|**Income from:**|**Note**|**£**|**£**|**£**|£|
|Donations|**3**|**76,075**|**180,552**|**256,627**|278,370|
|Other trading activities|**4**|**-**|**-**|**-**|450|
|||────────|──────|──────|──────|
|**Total income**||**76,075**|**180,552**|**256,627**|278,820|
|||────────|──────|──────|──────|
|**Expenditure on:**||||||
|Charitable activities||**133,717**|**125,014**|**258,731**|241,627|
|||────────|──────|──────|──────|
|**Total expenditure**|**5**|**133,717**|**125,014**|**258,731**|241,627|
|||────────|──────|──────|──────|
|**Net gain/(loss) on investments**|**11**|**(3,458)**|**-**|**(3,458)**|5,613|
|||────────|──────|──────|──────|
|**Net income/(expenditure)**||**(61,100)**|**55,538**|**(5,562)**|42,806|
|||────────|──────|──────|──────|
|**Transfers between funds**|**14**|**-**|**-**|**-**|-|
|||────────|──────|──────|──────|
|**Net movement in funds**||**(61,100)**|**55,538**|**(5,562)**|42,806|
|||────────|──────|──────|──────|
|**Reconciliation of funds**||||||
|Total funds brought forward||**145,090**|**221,406**|**366,496**|323,690|
|||────────|──────|──────|──────|
|**Total funds carried forward**||**83,990**|**276,944**|**360,934**|366,496|
|||════════|══════|══════|══════|



The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derives from continuing activities. 

6 



THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL
PARISH OF WHITEHAWK
BALANCE SHEET
AS A T 31 DECEMBER 2022
2022
Flxed as80ts
Tangibk fixed assets
nbwtrnents
10
11
43,520
53.270
37.758
91.028
Debtor5
Cash at bank hand
12
2.362
11.159
270.233
281.392
Cr•dltows: *mO￿nts f•lllng du•
wlthln one
13
(10,128)
15.9241
N•t eufftrnt•￿ts
283,1t4
275.468
360,934
366.4
Thg fvnd8 of th• C￿lIty.
Restricted frJr*Js
14
221.406
UnfestrKled fuTh1s
15
145.09)
2￿.934
,496
0￿1 by ts Boardon.. .. .
-3*745
L•• Taylor
Trustee

**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **NOTES TO THE ACCOUNTS** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **1 Legal status of charitable company** 

The Parochial Church Council of the Ecclesiastical Parish of Whitehawk is a charity. The charit y’s registered number and office address can be found on the Legal and Administrative Information page. 

## **2 Accounting policies** 

## **2.1 Basis of preparation** 

The Parochial Church Council of the Ecclesiastical Parish of Whitehawk meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. 

There are no material uncertainties about The Parochial Church Council of the Ecclesiastical Parish of Whitehawk’s ability to continue as a going concern. 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and in accordance with Church Accounting Regulations 2006. 

## **2.2 Income** 

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable the income will be received and the amount can be quantified with reasonable accuracy. 

Donations and other forms of voluntary income are recognised as income when receivable, except insofar as they are incapable of financial measurement. 

Income from charitable activities comprises grants awarded for activities undertaken by the charity's project partners. Grants are credited to the Statement of Financial Activities in the year in which they are receivable unless a grant is subject to donor imposed conditions that specify the time period in which the expenditure of the resources can take place; in which case they are deferred. 

## **2.3 Expenditure and basis of apportioning costs** 

Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category. 

Charitable activities comprises all expenditure directly relating to the objectives of the charity. 

Governance costs (included within Support costs) comprises all costs associated with constitutional and statutory requirements with which the charity must comply. 

8 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **NOTES TO THE ACCOUNTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **2 Accounting Policies (continued)** 

## **2.4 Investments** 

Investments are included at fair value at the balance sheet date. Any gain or loss on revaluation is taken to the Statement of Financial Activities. 

## **2.5 Tangible fixed assets** 

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: 

– Computer equipment 3 years straight line – Fixtures & fittings 7 years straight line Motor vehicles – 4 years straight line 

## **2.6 Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **2.7 Cash at bank and in hand** 

Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow. 

## **2.8 Creditors and provisions** 

Creditors and provisions are recognised where the charity has present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. 

## **2.9 Fund Accounting** 

Unrestricted funds are to be used in accordance with the charitable objectives at the discretion of the Trustees. 

Restricted funds are to be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

## **2.10 Judgements and key sources of estimation uncertainty** 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised. 

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements. 

## **2.11 Cash flow statement** 

In accordance with Section 7 of FRS 102 the charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size. 

9 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **NOTES TO THE ACCOUNTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **3 Income from donations** 

|||**Unrestricted**|**Restricted**|**Total**|Total|
|---|---|---|---|---|---|
|||**funds**|**funds**|**2022**|2021|
|||**£**|**£**|**£**|£|
||Planned giving|46,280|-|**46,280**|84,458|
||Collections|887|-|**887**|6,769|
||Foodbank|-|158,979|**158,979**|137,155|
||Grants|19,186|21,573|**40,759**|30,912|
||Gift Aid tax reclaimed|9,722|-|**9,722**|19,076|
|||───────|────────|───────|───────|
||Total income from donations|**76,075**|**180,552**|**256,627**|278,370|
|||═══════|════════|═══════|═══════|
|**4**|**Income from other trading activities**|||||
|||**Unrestricted**|**Restricted**|**Total**|Total|
|||**funds**|**funds**|**2022**|2021|
|||**£**|**£**|**£**|£|
||Church hall hire|-|-|**-**|450|
|||───────|────────|──────|───────|
||Total income from other trading activities|**-**|-|**-**|450|
|||═══════|════════|═══════|═══════|
|**5**|**Total expenditure**|||||
|||**Staff**|**Other**|**Total**|<br>Total|
|||**costs**|**costs**|**2022**|2021|
|||**£**|**£**|**£**|£|
||**Expenditure on charitable activities**|||||
||Ministries|104,007|88,041|**192,048**|170,153|
||Diocesan parish contribution|-|21,157|**21,157**|25,208|
||Mission giving|-|6,371|**6,371**|5,710|
||Church running expenses|-|24,929|**24,929**|26,350|
||Depreciation|-|13,266|**13,266**|13,246|
||Support costs|-|960|**960**|960|
|||───────|────────|**───────**|───────|
||Total charitable activities|104,007|154,724|**258,731**|241,627|
|||───────|────────|───────|───────|
||**Total Expenditure**|104,007|154,724|**258,731**|241,627|
|||═══════|════════|═══════|═══════|
||**Analysis of support costs (including Governance costs)**|||**Total**|Total|
|||||**2022**|2021|
|||||**£**|£|
||Governance costs:|||||
||Independent examiner’s fees|||**960**|960|
|||||**───────**|───────|
|||||**960**|960|
|||||**═══════**|═══════|



10 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK NOTES TO THE ACCOUNTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

- **6 Comparative Funds – Statement of Financial Activities for the year ended 31 December 2021** 

|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|Unrestricted<br>Restricted<br>**Total**<br>funds<br>funds<br>**2021**<br> **Income from:**<br>£<br>£<br>**£**<br>Donations<br>125,415<br>152,955<br>**278,370**<br>Other trading activities<br>450<br>-<br>**450**<br>───────<br>──────<br>**──────**<br>**Total income**<br>125,865<br>152,955<br>**278,820**<br>───────<br>──────<br>**──────**<br> **Expenditure on:**<br>Charitable activities<br>121,637<br>119,990<br>**241,627**<br>───────<br>──────<br>**──────**<br>**Total expenditure**<br>121,637<br>119,990<br>**241,627**<br>───────<br>──────<br>**──────**<br>**Net gains on investments**<br>5,613<br>-<br>**5,613**<br>───────<br>──────<br>**──────**<br>**Net income/(expenditure)**<br>9,841<br>32,965<br>**42,806**<br>───────<br>──────<br>**──────**<br>**Transfers between funds**<br>(53)<br>53<br>**-**<br>───────<br>──────<br>**──────**<br>**Net movement in funds**<br>9,788<br>33,018<br>**42,806**<br>───────<br>──────<br>**──────**<br>Fund balances brought forward at 1 January 2021<br>135,302<br>188,388<br>**323,690**<br>───────<br>──────<br>**──────**<br>**Fund balances carried forward at 31 December 2021**<br>**145,090**<br>**221,406**<br>**366,496**<br>═══════<br>══════<br>**══════**|
|---|---|



## **7 Trustees** 

No members of the PCC received any reimbursements for expenses or remuneration during the year (2021 £Nil). 

## **8 Employees** 

Since May 2020 the charity has operated its own payroll function. Total staff costs in the year were £104,007 (2021: £84,450). 

## **9 Taxation** 

As a charity, The Parochial Church Council of the Ecclesiastical Parish of Whitehawk is exempt from tax on income and gains to the extent that these are applied to its charitable objects. 

11 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK NOTES TO THE ACCOUNTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **10 Tangible fixed assets** 

|**Cost**<br>As at 1 January 2022<br>Additions<br>As at 31 December 2022<br>**Depreciation**<br>As at 1 January 2022<br>Charge for year<br>As at 31 December 2022<br>**Net book value**<br>As at 1 January 2022<br>As at 31 December 2022|**Motor**<br>**Vehicle**<br>**Computer**<br>**Equipment**<br>**Fixtures &**<br>**Fittings**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br> <br>6,950<br>29,384<br>81,535<br>**117,869**<br>-<br>-<br>3,516<br>**3,516**|
|---|---|
||**6,950**<br>**29,384**<br>**85,051**<br>**121,385**|
||1,883<br>29,384<br>33,332<br>**64,599**<br>1,697<br>-<br>11,569<br>**13,266**|
||**3,580**<br>**29,384**<br>**44,901**<br>**77,865**|
||**5,067**<br>**-**<br>**48,203**<br>**53,270**|
||**3,370**<br>**-**<br>**40,150**<br>**43,520**|



## **11 Investments** 

|Fair value at 1 January 2022<br>Change in fair value<br>Fair value at 31 December 2022|**Total**<br>**£**<br>**37,758**<br>**(3,458)**|
|---|---|
||**34,300**|



The total investment loss of £3,458 (2021: gain of £5,613) shown in the Statement of Financial Activities is represented by an unrealised loss of £3,458 (2021: gain of £5,613). 

12 



## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **NOTES TO THE ACCOUNTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

|**12**|**Debtors**||||**2022**|2021|
|---|---|---|---|---|---|---|
||||||**£**|£|
||Trade debtors||||**-**|4,500|
||Other debtors||||**1,858**|4,065|
||Prepayments and accrued income||||**504**|2,594|
||||||**───────**|───────|
||||||**2,362**|11,159|
||||||═══════|═══════|
|**13**|**Creditors: amounts falling due within one year**||||**2022**|2021|
||||||**£**|£|
||Trade creditors||||**9,168**|2,476|
||Accruals and deferred income||||**960**|960|
||Other creditors||||**-**|2,488|
||||||───────|───────|
||||||**10,128**|5,924|
||||||═══════|═══════|
|**14**|**Restricted funds**||||||
||The income funds of the charity include restricted||funds comprising the following unexpended|||balances of|
||donations and grants held for specific purposes:||||||
||||**Movement**|**in funds**|||
|||||||**Balance at**|
|||**Balance at**||||**31**|
|||**1 January**<br>**2022**|**Incoming**<br>**resources**|**Resources**<br>**expended**|**Transfer**|**December**<br>**2022**|
|||**£**|**£**|**£**|**£**|**£**|
||Foodbank|147,800|163,979|(100,007)|**-**|**211,772**|
||Pastor salary costs|-|16,573|(16,573)|**-**|**-**|
||Building expansion|73,606|-|(8,434)|**-**|**65,172**|
||||||──────||
|||───────|───────|───────||───────|
|||**221,406**|**180,552**|**(125,014)**|**-**|**276,944**|
||||||══════||
|||═══════|═══════|═══════||═══════|



Foodbank – Monies restricted for use in the provision of the Foodbank service. 

– Pastor salary costs Monies restricted for use in the provision of the Pastor’s salary. 

– Building expansion Monies restricted for the expansion and development of the Church building. 

13 



**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK** 

## **NOTES TO THE ACCOUNTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **15 Analysis of net assets between funds** 

|**Analysis of net assets between funds**||||
|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|
||**funds**|**funds**||
||**£**|**£**|**£**|
|Fund balances at 31 December 2022 are represented by:||||
|Fixed assets|74,450|3,370|77,820|
|Current assets|19,668|273,574|293,242|
|Creditors: amounts falling due within one year|(10,128)|-|(10,128)|
||───────|───────|**───────**|
||**83,990**|**276,944**|**360,934**|
||═══════|═══════|═══════|
||**Unrestricted**|**Restricted**|**Total**|
||**funds**|**funds**||
||**£**|**£**|**£**|
|Fund balances at 31 December 2021 are represented by:||||
|Fixed assets|85,961|5,067|**91,028**|
|Current assets|65,354|216,339|**281,693**|
|Creditors: amounts falling due within one year|(5,924)|-|**(5,924)**|
||───────|───────|**───────**|
||**145,090**|**221,406**|**366,496**|
||═══════|═══════|═══════|



## **16 Ultimate controlling party** 

The charity was under the control of the Trustees during the period under review. 

14