## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## 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**| |---|---|---| **Page 1 of 1** ## **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| |---|---|---|---| **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**| |---|---|---| ## **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 qualif1￿tIon{SI or l>odv if ony Examlnerfs address F LIAI w ¢- LL,