Accounts
for the Parochial Church Council of
St Mary’s Church, Ticehurst
for the year ended 31[st] December 2022
St Mary's Ticehurst UK Balance Sheet - Standard As of 31 December 2022
| Cash Accounting 31 Dec 20 ASSETS Current Assets Other Current Assets Gift Aid due Prepayments Total Other Current Assets Funds Dora Luckin (Investment 221,952.85 Fabric Fund (Investment 4,495.12 Music Fund (Deposit) 1,852.15 Rule (Investment) 3,864.52 232,164.64 Cash at bank and in hand Current Account 500.00 Business Reserve 21,223.03 Cash 0.00 Petty Cash (Vicarage) 49.39 21,772.42 Total Current Assets 253,937.06 Current Liabilities Accounts Payable Other Current Liabilities Accruals St Aug - funeral fee holding Total Other Current Liabilities Total Current Liabilities NET CURRENT ASSETS Represented by:- Reserves Opening Funds 178,503.65 Net Increase in Asset Value 75,433.41 Closing funds 253,937.06 |
Accrual Accounting 31 Dec 21 9,482.88 12,331.17 21,814.05 454,699.65 5,138.17 1,853.12 4,393.19 466,084.13 500.00 53,084.58 654.16 49.39 54,288.13 542,186.31 721.00 4,415.67 398.00 4,813.67 5,534.67 536,651.64 253,937.06 282,714.58 536,651.64 |
Accrual Accounting 31 Dec 22 Notes 8,051.74 due on 2022 donations 924.49 Council Tax 8,976.23 214,657.07 A 4,533.32 B 1,877.49 C 3,874.27 D 224,942.15 500.00 E 413,237.90 F 0.00 Collection and Numbered Envelopes Christmas week, not yet cleared in bank 49.39 G 413,787.29 647,705.67 New section due to accrual accounting 493.58 H various December-dated invoices paid January 23 3,497.31 2022-related costs, paid out in 2023: statutory fees due to Diocese £2720, Christingle collection due to Children Society £3263, website 234 0.00 3,497.31 3,990.89 643,714.78 536,651.64 107,063.14 643,714.78 |
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St Mary's Ticehurst Profit Loss
January 2021 through December 2022
| Ordinary Income/Expense Income Activities for Generating Funds Eco Church Gift Aid Giving Income from Church Activites Interest on Bank Accts & Trusts Other Income Legacy Total Income Expense Advertising & Promotion Bookkeeping Services Books & Music Charitable Grants & Donations Church Building Churchyard Maintenance Churchyard Works Cleaning Eco Church costs Repairs and Maintenance Utilities Total Church Building Clergy & Other People'sExpenses Bellringing Services Choir Charges Occasional Clerical Duty Organist Expenses Parish Administrator Training Vergering Total Clergy & Other People'sExpenses Conferences & Meetings Dues & Subscriptions Equipment Equipment Repairs & Maintenance Expensed Equipment Fire Equipment & Service Organ Tuning & Maintenance Total Equipment Events Furniture & Fixtures Gifts Cost of Raising Funds Insurance Expense |
Accrual Accounting Jan - Dec 21 1,105.64 1,122.23 19,069.56 ** 38,226.90 180.00 6.22 18,850.13 270,275.74 348,836.42 110.00 2,032.15 341.20 2,280.46 1,354.25 327.42 13.71 1,138.20 32,046.34 4,833.69 39,713.61 260.00 250.00 105.80 2,648.75 456.75 30.00 225.00 3,976.30 28.70 81.80 562.52 2,056.56 250.00 2,869.08 0.00 0.00 26.49 4,720.74 |
Accrual Accounting Jan - Dec 22 1,949.89 0.00 8,210.23 34,542.43 208.00 841.98 16,637.87 207,888.00 270,278.40 482.00 1,729.25 105.46 3,850.04 1,825.57 0.00 261.87 311.20 11,022.30 4,267.16 17,688.10 0.00 150.00 418.50 2,880.00 0.00 45.98 325.00 3,819.48 210.38 0.00 40.00 615.57 30,670.02 279.12 258.00 31,822.71 105.72 1,225.50 333.46 4,307.96 |
Increase/ Decrease Notes 844.25 sales, fairtrade etc -1,122.23 no longer defined separately -10,859.33 **2021 figure includes £9586 received in 2021 on 2020 donations and £9482 due on 2021 donations, -3,684.47 28.00 field rental, hire of St Mary's Room 835.76 increase due to transfer of £200k from Dora Luckin Fund -2,212.26 includes £1617 Flimwell portion of costs, £9052 weddings/funerals, £355 grants -62,387.74 from 3 legacies -78,558.02 372.00 -302.90 -235.74 1,569.58 471.32 -327.42 248.16 -827.00 most costs no longer defined separately: carbon offset £226, Gold Award £85 -21,024.04 including chancel repairs. storm damage, roof alarm, AV improvements -566.53 -22,025.51 -260.00 -100.00 312.70 231.25 -456.75 vacant post 15.98 100.00 -156.82 181.68 hall hire for APCM -81.80 40.00 53.05 28,613.46 includes £30,310 AV costs 279.12 8.00 28,953.63 105.72 Jubilee 1,225.50 wooden benches 306.97 -412.78 |
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Management & Administration
St Mary's Ticehurst
| Bank Service Charges Consumables DBS Checks etc IT & Internet Expenses Licences Postage and Delivery Printing Stationery Stationery (Printed) Website Maintenance Total Management & Administration Other Fees to Diocese Occasional Services Total Other Fees to Diocese Parish Contribution Regular Church Costs Candles Communion Supplies Flowers Total Regular Church Costs Rent & Rates Service Expenses General Children's Supplies Decorations (Christmas etc) Service Expenses Total Service Expenses General Vicar's Expenses Total Expense Net Ordinary Income Other Income/Expense Other Income Increase/Decrease in Investments Dividend Total Other Income Net Other Income/Expense Increase/Loss for the Year |
7.24 131.03 0.00 868.96 191.06 280.89 6.48 552.04 214.82 300.00 2,552.52 4,317.00 4,317.00 50,000.00 153.82 45.90 248.64 448.36 0.00 107.23 107.23 3,950.44 117,556.08 231,280.34 42,918.52 8,515.72 51,434.24 51,434.24 282,714.58 |
Profit Loss January 2021 through December 2022 355.90 348.66 now charging for current account 179.43 48.40 44.00 44.00 721.38 -147.58 software licences, internet connection, website 328.39 137.33 music 15.86 -265.03 0.00 -6.48 161.54 -390.50 176.75 -38.07 233.84 -66.16 2,217.09 -335.43 3,056.00 -1,261.00 2021 figure includes overlap of move from cash accounting to accrual 3,056.00 -1,261.00 55,500.00 5,500.00 146.04 -7.78 7.99 -37.91 1,367.19 1,118.55 includes Flower Festival - approximately £1k of 2022 expenditure was covered by donations 1,521.22 1,072.86 3,293.02 3,293.02 no figure in 2021 accounts as fell between cash accounting and accrual 119.98 119.98 137.97 137.97 45.66 -61.57 303.61 196.38 1,210.19 -2,740.25 132,821.19 15,265.11 137,457.21 -93,823.13 0.00 0.00 -41,166.35 -84,084.87 10,772.28 2,256.56 -30,394.07 -81,828.31 -30,394.07 -81,828.31 107,063.14 -175,651.44 |
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Report to Accompany Accounts for year ended 31 December 2022
Having moved from cash to accrual accounting for the 2021 accounts, we have continued on this basis.
There are a few instances where the move from one system to the other distorts comparison between 2021 and 2022 figures. I have endeavoured to explain in the notes where this occurs.
Bequests
A total of £207,888 was received from three bequests in 2022.
Funds
There was a sharp fall in the value of shares held in the Investment Funds during 2022. In order to spread the risk to assets, the decision was made to sell shares to the value of £200k, which can then be seen in the Reserve Account balance at year-end.
The Field
The value of the field has historically not been included as an asset on the accounts. As at 23.02.2009 the field was valued at £40,000.00.
Independent Examiner's Report to the PCC of St Mary's Church, Ticehurst for the Year Ended 31" December, 2022 Section A Thi5 15 my report to the Parochial Church Council of the Ecclesiastical Parish IPCCI of St Mary, Titehurst, on the annual report for the year ended 31 December 2021 Respe(tlve responslbilitie5 of tTUStees and emamlner The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year under Section 144 of the Charities Aci 20111.the Charities Act") and thal an independent examination is needed. It is my responsibility to= examine the accounts under section 145 of the Charities Art, to follow the procedures laié down in the general DirectiQnS given by the Charity Commission (under section 14515llbl of the Charitie5 Act, and to state whethef particular matters have tome to my attention. 8asls ol Independent examlnerfs statement My examinatlon was carried out in accordance with 8eneral Dirertions given by the Charity Commission. An examination includes a review of the actountin8 records kept by the charity and a compafison of the account5 presented with those records. It also includes consideratlon of any unusual items or distlosures in the attounts, and seeking explanations from the trustees concernin8 any such matters. The procedures undertaken do not provide all the evidence thot would be required in an audit, and consequently no opinion 15 8iven as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. Independent èxamlner's statement In connection with my examination. no matter has come to my attention which gives me reasonable cause to believe that in, any material respect. the requirements.. to keep accounting records in accordance with sertion 130 of the Charities Act- and to prepare account5 which accord with the accountin8 record5 and comply with the accounting requirements ot the Charities Act have not been met: or 2. to which. in my opinion, attention should be drawn in order to enable a proper understandin8 of the accounts to be reached. Please delete the words in the (brockets) if rhey do not apply Examlnerfs slgnature Examlnerfs name cApirAL£ Date Relevant professional qualif1tIon{SI or l>odv if ony Examlnerfs address F LIAI w ¢- LL,