2022-12-31-accounts

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF THE PCC OF THE ECCLESIASTICAL PARISH OF ST PETER'S BROCKLEY I report to the trustees on my examination of the accounts of The PCC of the Eccleslastical Parish of St Peter's Brockley for the year ended 31 December 2022, which are set out on pages 17 to 26. Responslbllltles and basls of report As the trustee5 of the Charity you are responsible for the preparatlon of the accounts in accordance with the requirement5 of the Charitles Act 2011. I report in respect of my examlnation of the trustees, accounts carrled out under sectlon 145 of the 2011 Act and In carrying out my examlnatlon I have followed all the applicable dlrectlon5 8lven bv the Charity Commission under section 14515llbl of the 2011 Act. Independent ex¥rniner's statement I have completed my examinatlon. I conflrm that no materlal matters have come to my attention in connertlon with the examinatlon glving me cause to believe that In any material respect.. 111 accountln8 records were not kept In respect of the Charity as requlred by Section 130 of the 121 the accounts do not accord wlth those records,. or 131 the accounts do not comply wlth the applicable requirements concerning the form and content of accounts set out In the Charltles (Accounts and Reports) Re8ulations 2008 other than any requirement that the accounts 8lve a 'true and falr Vie whlch Is not a matter consldered as part of an Independent examinatlon. I have no concerns and have come across no other matters in connectlon with the examination to whlch attention should be drawn in this report in order to enable a proper under5tandin8 of the accounts to be reached. CJ Goodhead FCA Knight Goodhead Limbted Chartered Accountant5 Dated.. l 2DLJ 7 Bournemouth Road Chandler's Ford, Eastleigh Hampshire, S053 3DA Page 16

Parochial Church Council of St Peters Brockley Statement of Financial Activities

For the year ended 31 December 2022
Note
INCOME FROM:
Voluntary Income
Church Activities
Church Rental Income
Other Income
TOTAL INCOME
2
EXPENDITURE ON:
Charitable Activites
Governance Costs
TOTAL EXPENDITURE
2
NET INCOME/(EXPENDITURE) BEFORE TRANSFER
OF FUNDS
Gross transfer in funds
NET MOVEMENT IN FUNDS
Balances brought forward at 1 January 2022
BALANCES CARRIED FORWARD AT 31 DECEMBER 2022

Unrestricted
Restricted
TOTAL
Unrestricted
Restricted
TOTAL
£
£
£
£
£
£
406,951
100,107
507,058
324,576
30,533
355,109
34,609
512
35,120
18,395
-
18,395
11,715
-
11,715
6,815
-
6,815
368
31,201
31,569
532
-
532

453,642
131,820
585,462
350,317
30,533
380,849
489,996
95,861
585,857
328,268
48,396
376,666
4,489
-
4,489
5,622
-
5,622

494,485
95,861
590,346
333,889
48,396
382,287
(40,843) 35,959 (4,884) 16,427 (17,863) (1,436)
3,500
3,500
-
-
-
-
0
(37,343)
32,459
(4,884)
16,426
(17,863)
(1,439)
77,950
16,165
94,112
61,524
34,028
95,551
40,607
48,624
89,231
77,950
16,165
94,112
Statement of Financial Activity
2022
2021

Page 9

Parochial Church Council of St Peters Brockley Balance Sheet at 31 December 2022

Note FIXED ASSETS General Fixed Assets Kids Bus Office Equipment PA/AV Equipment 5 CURRENT ASSETS Main Church Account CCLA Deposit Account Expense Card Accounts Premium account Prepayments 6 Giving owed to St Peters 6 Accounts Receviable 6 LIABILITIES Account Payable Accruals Deposits for Room Hire Deffered Income Payroll Payable Liabilities due within one year 7 NET CURRENT ASSETS NET ASSETS RESERVES Excess/ (deficit) to date Starting Balances FUNDS 1 Unrestricted Restricted	2022 2021 £ £ 2,201 333 6,283 0 1,785 23 5,114 10,547
	15,383 10,903
	13,741 34,227 25,507 25,176 432 709 30,106 30,020 19,383 2,307 13,774 9,693 0 1,585
	102,942 103,715
	7,337 5,150 2,076 2,516 1,500 1,500 16,345 4,990 1,836 6,349
	(29,095) (20,505)

	73,847 83,211

	89,231 94,112
	(4,884) (1,439) 94,112 95,551
	89,231 94,112
	1 40,607 77,948 48,624 16,165
	89,231 94,112

Approved by the Parochial Church Council on: and signed on its behalf by: Revd Ben Jones Vicar / Chair of Trustees

Chris Harvey Treasurer

The notes on pages 11 to 15 form part of these financial statements

Page 10

For the year ended 31 December 2022

1 ACCOUNTING POLICIES

Basis of preparation

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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2015.

recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the PCC has considered whether in applying the accounting policies required by FRS 102 and the Charities SORP (FRS 102) the restatement of comparative items was required. No restatements have been considered necessary.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Restricted funds are those donated for specific purposes.

Income

Voluntary income and capital sources

Donations and other income are recognised when received and an estimate of income tax recoverable is recognised when the related donations are recognised.

amount due is quantifiable and its ultimate receipt by the PCC is probable.

Sales of books and magazines from the church bookstall are accounted for gross.

Other income

Rental income from the letting of church premises is recognised when the rental is due.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue . Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Grants

Grants and donations are accounted for when paid over, or when awarded.

For the year ended 31 December 2022

Expenditure

Church activities

The diocesan Common Fund is accounted for when paid. Any Common Fund unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

Expenditure incurred in the operation of the church is classed as charitable activities.

Fixed assets

Fixed assets used by the PCC

In the absence of an actual cost, the insurance valuation has been used as the deemed cost for operational assets, with no depreciation charge being made during the year due to the long life of the asset and regular maintenance.

Consecrated property and moveable church furnishings

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's Inventory which can be inspected (at any reasonable time). For inalienable property acquired prior to 2003 there is insufficient cost information available and therefore such assets are not valued in the accounts. No such Items have been acquired since 1 January 2003.

church furnishings acquired before 1 January 2003 is written off.

Only items of greater than £500 are capitalised. Church worship equipment comprises a number of electrical and other items connected with sound, vision and worship. They will be depreciated over three years from date of first use. Computer and office equipment and furnishings are depreciated over three years from date of first use.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

For the year ended 31 December 2022 2. Financial Statement Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL Donation £ £ £ £ £ £ Collections 4,698 777 5,475 895 231 1,126 Gift Aid 63,193 10,206 73,399 51,267 2,270 53,537 Grants 4,250 42,835 47,085 3,000 15,625 18,625 One off gifts - Gift Aided 20,595 31,837 52,432 30,753 5,455 36,207 One off gifts - Not Gift Aided 8,516 8,181 16,697 17,131 3,372 20,503 Planned giving - Gift Aided 222,774 5,587 228,361 170,429 3,270 173,698 Planned giving - Not Gift Aided 82,709 685 83,393 51,100 310 51,410 Special Appeals 216 - 216 - - - 2022 2021	For the year ended 31 December 2022 2. Financial Statement Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL Donation £ £ £ £ £ £ Collections 4,698 777 5,475 895 231 1,126 Gift Aid 63,193 10,206 73,399 51,267 2,270 53,537 Grants 4,250 42,835 47,085 3,000 15,625 18,625 One off gifts - Gift Aided 20,595 31,837 52,432 30,753 5,455 36,207 One off gifts - Not Gift Aided 8,516 8,181 16,697 17,131 3,372 20,503 Planned giving - Gift Aided 222,774 5,587 228,361 170,429 3,270 173,698 Planned giving - Not Gift Aided 82,709 685 83,393 51,100 310 51,410 Special Appeals 216 - 216 - - - 2022 2021
Total Donation 406,951 100,107 507,058	324,576 30,533 355,109
Church Activities Cafe - 444 444 410 - 410 Dance Class Income 31,432 - 31,432 15,557 - 15,557 Events 195 68 263 503 - 503 Funeral Fees 232 - 232 626 - 626 Little Fishes 2,223 - 2,223 1,268 - 1,268 WeddingFees 526 - 526 31 - 31
Total Church Activities 34,609 512 35,120	18,395 - 18,395
Rental Church Rental-Ad hoc 11,715 - 11,715 6,815 - 6,815
Total Rental 11,715 - 11,715	6,815 - 6,815
Other Income Bank interest 368 - 368 32 - 32 Food donated 31,201 31,201 Sales ofproducts - - - 500 - 500
Total Other Income 368 31,201 31,569	532 - 532

Total Income 453,642 131,820 585,462	350,317 30,533 380,849
Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL Worship Celebration Services 349 - 349 - - - Christmas 7,170 - 7,170 7,769 - 7,769 Depreciation on PA/AV Equipment 2,452 2,981 5,433 5,229 2,236 7,465 Easter 1,360 - 1,360 611 - 611 Preaching and Teaching 199 - 199 362 - 362 Production and Livestreaming 4,294 - 4,294 4,073 310 4,382 Sundays Content 322 - 322 448 - 448 Sundays Evening 4,351 - 4,351 164 - 164 Sundays Morning 1,562 - 1,562 437 - 437 Wedding Cost 150 - - 150 - 63 - 63 Worship 2,249 - 2,249 729 - 729 WorshipTeam 525 - 525 398 - 398 2022 2021
Total Worship 24,683 2,981 27,664	20,283 2,545 22,829

Community Bumps and Babies 2,450 - 2,450 3,675 - 3,675 Dance Expenses 19,176 - 19,176 13,271 - 13,271 Depreciation on Kids Bus 217 - 217 - - - Dicipleship & Hubs 5,188 - 5,188 551 - 551 Events 4,073 - 4,073 2,671 - 2,671 Fellowship Fund - 7,469 7,469 - 1,660 1,660 Food given away 31,201 31,201 - - - Kids 9,884 - 9,884 1,914 - 1,914 Leadership Development 1,501 - 1,501 111 - 111 Little Fishes Exp 340 - 340 625 - 625 Men Ministry 382 - 382 34 - - 34 - Newcombers 2,582 - 2,582 689 - 689 Pastoral 997 - 997 944 - 944 Students 840 - 840 773 - 773 Unconditional - 259 259 - - - Villages 17 - 17 595 - 595 Wildfires 1,267 - 1,267 Youth 4,372 - 4,372 4,394 - 4,394	Community Bumps and Babies 2,450 - 2,450 3,675 - 3,675 Dance Expenses 19,176 - 19,176 13,271 - 13,271 Depreciation on Kids Bus 217 - 217 - - - Dicipleship & Hubs 5,188 - 5,188 551 - 551 Events 4,073 - 4,073 2,671 - 2,671 Fellowship Fund - 7,469 7,469 - 1,660 1,660 Food given away 31,201 31,201 - - - Kids 9,884 - 9,884 1,914 - 1,914 Leadership Development 1,501 - 1,501 111 - 111 Little Fishes Exp 340 - 340 625 - 625 Men Ministry 382 - 382 34 - - 34 - Newcombers 2,582 - 2,582 689 - 689 Pastoral 997 - 997 944 - 944 Students 840 - 840 773 - 773 Unconditional - 259 259 - - - Villages 17 - 17 595 - 595 Wildfires 1,267 - 1,267 Youth 4,372 - 4,372 4,394 - 4,394	Community Bumps and Babies 2,450 - 2,450 3,675 - 3,675 Dance Expenses 19,176 - 19,176 13,271 - 13,271 Depreciation on Kids Bus 217 - 217 - - - Dicipleship & Hubs 5,188 - 5,188 551 - 551 Events 4,073 - 4,073 2,671 - 2,671 Fellowship Fund - 7,469 7,469 - 1,660 1,660 Food given away 31,201 31,201 - - - Kids 9,884 - 9,884 1,914 - 1,914 Leadership Development 1,501 - 1,501 111 - 111 Little Fishes Exp 340 - 340 625 - 625 Men Ministry 382 - 382 34 - - 34 - Newcombers 2,582 - 2,582 689 - 689 Pastoral 997 - 997 944 - 944 Students 840 - 840 773 - 773 Unconditional - 259 259 - - - Villages 17 - 17 595 - 595 Wildfires 1,267 - 1,267 Youth 4,372 - 4,372 4,394 - 4,394	Community Bumps and Babies 2,450 - 2,450 3,675 - 3,675 Dance Expenses 19,176 - 19,176 13,271 - 13,271 Depreciation on Kids Bus 217 - 217 - - - Dicipleship & Hubs 5,188 - 5,188 551 - 551 Events 4,073 - 4,073 2,671 - 2,671 Fellowship Fund - 7,469 7,469 - 1,660 1,660 Food given away 31,201 31,201 - - - Kids 9,884 - 9,884 1,914 - 1,914 Leadership Development 1,501 - 1,501 111 - 111 Little Fishes Exp 340 - 340 625 - 625 Men Ministry 382 - 382 34 - - 34 - Newcombers 2,582 - 2,582 689 - 689 Pastoral 997 - 997 944 - 944 Students 840 - 840 773 - 773 Unconditional - 259 259 - - - Villages 17 - 17 595 - 595 Wildfires 1,267 - 1,267 Youth 4,372 - 4,372 4,394 - 4,394
Total Community 53,284 38,929 92,212	30,179 1,660 31,839
Mission CAP 819 - 819 915 - 915 Church Planting 1,927 - 1,927 281 - 281 Compassion and Local 160 - 160 - - - Evangalism 21 - 21 - - - Food Bank and Social Supermarket - 12,756 12,756 207 10,081 10,288 Grants and Giving Away 18,500 3,500 22,000 11,585 265 11,850 Life Course 16,628 - 16,628 352 - 352 Love Brockley - 436 436 - - -
Total Mission 38,054 16,692 54,746	13,339	10,346	23,685
Operations Bad Debt 1,460 - 1,460 - - - Cleaning 14,146 - 14,146 10,181 - 10,181 Communication & Media 1,142 - 1,142 624 - 624 Depreciation on IT 22 - 22 748 - 748 Depreciation on office equipment 1,066 - 1,066 1,457 - 1,457 Electric 7,816 - 7,816 3,640 - 3,640 Facilities Planning 1,108 - 1,108 4,055 - 4,055 Finance 6,026 - 6,026 2,765 - 2,765 Garden Maintinance 905 2,202 3,107 1,118 - 1,118 Gas 14,244 - 14,244 10,776 - 10,776 Hospitality 269 - 269 333 - 333 Insurance 6,650 - 6,650 6,457 - 6,457 IT 2,727 - 2,727 2,464 - 2,464 Office equipments 468 - 468 75 - 75 Office Management 907 - 907 729 - 729 Office Supplies 2,239 - 2,239 767 - 767

Recruitment 1,465 - 1,465 - - - Repairs and Maintinance 24,969 - 24,969 17,140 - 17,140 Shared Consumables 6,208 - 6,208 1,163 - 1,163 Shared Equipment 439 - 439 630 - 630 Travel 61 - 61 147 - 147 Volunteer Support 712 - 712 20 - 20 Water 45 - 45 91 - 91	Recruitment 1,465 - 1,465 - - - Repairs and Maintinance 24,969 - 24,969 17,140 - 17,140 Shared Consumables 6,208 - 6,208 1,163 - 1,163 Shared Equipment 439 - 439 630 - 630 Travel 61 - 61 147 - 147 Volunteer Support 712 - 712 20 - 20 Water 45 - 45 91 - 91
Total Operations 95,096 2,202 97,298 65,380 - 65,380
Staff Admin 20,998 - 20,998 20,733 - 20,733 Childrens Pastor 30,695 - 30,695 18,370 - 18,370 Church Leader 17,998 - 17,998 13,810 - 13,810 Comms and Media Manager 947 - 947 - - - Dance Co-ordinator 6,610 - 6,610 5,943 - 5,943 Facilities and Events 1,991 - 1,991 - - - Facilities Officer 5,847 269 6,115 7,670 - 7,670 Families Worker 1,329 - 1,329 - - - Food Bank Manager - 1,257 1,257 - - - Life Course and Evening Service Pastor 8,592 - 8,592 - - - Love Brockley and Pastoral Leader 18,567 14,655 33,222 6,764 26,085 32,848 Operations Director 32,365 - 32,365 22,916 - 22,916 Operations Manager 11,834 - 11,834 17,514 - 17,514 Production Team Lead 11,514 - 11,514 3,321 - 3,321 Student Leader 8,594 - 8,594 10,950 - 10,950 Worship Admin 1,673 - 1,673 4,268 - 4,268 Worship Pastor 14,886 - 14,886 6,791 7,500 14,291 Youth Pastor 17,816 - 17,816 13,386 - 13,386
Total Staff 212,256 16,181 228,436	152,435 33,585 186,020
Human Resources Accommodation 12,480 18,877 31,357 8,756 - 8,756 Clergy Expenses 1,055 - 1,055 192 - 192 Clergy Housing 1,282 - 1,282 1,103 - 1,103 Staff Hospitality 2,061 - 2,061 528 - 528 Staff Training 607 - 607 748 - 748 Staff Well Being 4,132 - 4,132 1,127 - 1,127 Team Training 4,056 - 4,056 3,122 260 3,382
Total Staff 25,673 18,877 44,550	15,577 260 15,837
Parish Share 40,950 - 40,950 31,075 - 31,075
Total Parish Share 40,950 - 40,950 31,075 - 31,075
Governance Independent Examinar 2,020 - 2,020 1,500 - 1,500 Payroll 342 - 342 443 - 443 PCC Expenses 312 - 312 79 - 79 Professional Fees 1,815 - 1,815 3,600 - 3,600
Total Governance 4,489 - 4,489 5,622 - 5,622
- -
Total Operating Expenses 494,485 95,861 590,346 333,889 48,396 382,287

Parochial Church Council of St Peters Brockley Notes to the Financial Statements

3. STAFF COSTS


3. STAFF COSTS Wages and salaries (incl PAYE) Social security costs Pension costs Freelance Staff costs Total amount of staff employed No staff member was paid over £60,000 in 2021	2022 2021 £ £ 181,026 159,517 8,448 1,440 3,958 2,147 35,004 22,916
	228,436 186,020
	2022 2021 13 11

4. Mission Grants

4. Mission Grants
Grant Recipient	Grant Amount	Purpose
Congregation in Need	7,469	FellowshipFund
GrowingHope	15,000
Spinnaker Trust	400
London CityMission	200
Power the Fight	2,350
Deptford Denery	120
The Spring	1,250
Vinjeru School	1,100
Total	27,889

5. FIXED ASSETS FOR USE BY THE PCC

5. FIXED ASSETS FOR USE BY THE PCC
Actual/Revalued cost At 1 January 2022 Additions during ye Disposals during ye At 31 December 20 Depreciation At 1 January 2022 Charge for the ye Disposals during ye At 31 December 20 Net Book Value At 1 January 2022 At 31 December 20	General Fixed Assets Kids Bus Office Equipment PA/AV Equipment Total £ £ £ £ 5,257 0 3,085 28,385 36,727 ar 2,935 6,500 1,785 0 11,220 ar 0 0 0 0
	22 8,192 6,500 4,870 28,385 47,947
	4,925 0 3,062 17,838 25,825 ar 1,066 217 23 5,433 6,739 ar 0
	22 5,991 217 3,085 23,271 32,564
	333 0 23 10,547 10,903
	22 2,201 6,283 1,785 5,114 15,383

6. Debtors

Prepayments and accrued income Giving owed to St Peters Accounts Receivable Total 7. Creditors (amounts falling due less than one year) Accounts Payable Accruals Deposit for room hire Deffered Income Payroll Payable	2022 2021 19,383 2,307 13,774 9,693 0 1,585
	33,156 13,584
	2022 2021 7,337 5,150 2,076 2,516 1,500 1,500 16,345 4,990 1,836 6,349
Total Current Liabilities	29,095 20,505

Parochial Church Council of St Peters Brockley Notes to the Financial Statements

8. Contingent Liabilities

There were no contingent liabilities at the end of 31[st] December 2022. (2021: None)

9. Related Party Transactions 10. Restricted Funds Donor	Name Relationship 2022 2021 Duties	Name Relationship 2022 2021 Duties	Name Relationship 2022 2021 Duties	Name Relationship 2022 2021 Duties	Name Relationship 2022 2021 Duties	Name Relationship 2022 2021 Duties
	Hanelle Jones	Wife of Incumbent	17,997	15,190	CommunityEngagement
	Magrat Plant	Wife of PCC Member	11,730	4,384	Supplier
	Chris Henriette	Husband of PCC Member	-	11,140	Youth Pastor
CRT	New WorshipingCommunity	0	16,185	(18,877)	0	(2,692)
LotteryGrant	Screen	7,452	0	(2,981)	0	4,471
All Churches Trust	GrowingHope Brockley	3,000	0	(3,000)	0	0
Various Donors	BuildingFund	0	22,563	0	(6,500)	16,063
Various Donors	Foodbank	2,180	41,633	(26,560)	0	17,253
Loveyour Neighbour	Food donated to Foodbank	0	31,201 (31,201)		0	0
Various Donors	FellowshipFund	3,052	6,751	(7,469)	0	2,334
Various Donors	Love Brockley	0	12,786	(5,515)	0	7,271
Various Donors	Unconditional	481	702	(259)	3,000	3,924
Total Restricted funds		16,165	131,820	(95,860)	(3,500)	48,624

11. ANALYSIS OF NET ASSETS BY FUND Cash & deposit balances Fixed Assets Other Assets Total Assets Current Liabilities	Unrestricted Funds Restricted Funds TOTAL FUNDS 28,614 41,172 69,786 7,932 7,452 15,383 33,156 0 33,156
	69,702 48,624 118,326
	29,095 - - 29,095 -
	40,607 48,624 89,231

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Parochial Church Council of St Peters Brockley Statement of Financial Activities

1 ACCOUNTING POLICIES

Basis of preparation

Funds

Income

Voluntary income and capital sources

Other income

Gifts in Kind

Income from investments

Gains and losses on investments

Grants

Expenditure

Church activities

Fixed assets

Fixed assets used by the PCC

Consecrated property and moveable church furnishings

Current assets

Parochial Church Council of St Peters Brockley Notes to the Financial Statements

3. STAFF COSTS

4. Mission Grants

5. FIXED ASSETS FOR USE BY THE PCC

6. Debtors

8. Contingent Liabilities

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