ST. PETER AND ST. PAUL’S, RIVER, DOVER
ACCOUNTS
and
FINANCIAL STATEMENTS
of the
PAROCHIAL CHURCH COUNCIL
of St. Peter and St. Paul’s Church, River, Dover for the year ended 31st December 2023
Independent Examiner
Trevor W Pascoe FCA CTA 6 Mill Close River Dover CT17 0LR
Independent Examiner’s Report
to the PCC of St. Peter and St. Paul’s Church, River, Dover
I report on the Accounts for the year ended 31[st] December 2023 which are attached hereto.
Respective responsibilities of the PCC and the Independent Examiner
The members of the PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (“the 2011 Act”) and that an independent examination is needed.
It is my responsibility to
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
Basis of this Independent Examiner’s Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently, I do not express an audit opinion on the accounts.
Independent Examiner’s Statement
In connection with my examination, no matters have come to my attention:
-
which give me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; or
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to prepare accounts which accord with these accounting records, have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Trevor W Pascoe FCA CTA 6 Mill Close River Dover CT17 0LR
21[st] February 2024
PAROCHIAL CHURCH COUNCIL OF ST. PETER AND ST. PAUL’S, RIVER, DOVER
Charity number 1182752
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023 RECEIPTS AND PAYMENTS ACCOUNTS
| Unrestricted Funds RECEIPTS £ Voluntary Receipts Planned giving 42,174 Other giving 12,170 Collections 5,273 Legacies 3,500 Miscellaneous Appeals and Donations 710 VAT refund grant - Gift Aid tax recovered 12,511 76,338 Fund raising Christmas/Autumn Fayre 638 Other 367 1,005 Investment Income Interest 638 Church Activities Parochial Fees 2,850 Christian Centre Rent 12,064 Lunch club 2,007 Other 355 17,276 Total Receipts 95,257 PAYMENTS Church Activities Parish Share and Deanery Subs 61,653 Vicar's Expenses 4,836 Payments to Verger, Organists and Cleaners 4,936 Church, Christian Centre and Vicarage Repairs and Maintenance 3,286 Heating, Lighting, Water and Cleaning Materials 6,112 Insurance 3,870 Parish Administration and Miscellaneous Expenses 4,114 Lunch Club 297 Other - Missions, Appeals and Charities 5,449 94,553 Fund raising expenses - Capital Expenditure Piano and chairs - Total Payments 94,553 Excess of Receipts over Payments 704 Bank balances at 1 January 31,908 Bank balances at 31 December 32,612 |
Restricted Funds £ - - - - 3,963 - 200 4,163 - 230 230 - - - - - - 4,393 - - - - - - - - - 3,573 3,573 - - 3,573 820 - 820 |
TOTAL 2023 £ 42,174 12,170 5,273 3,500 4,673 - 12,711 80,501 638 597 1,235 638 2,850 12,064 2,007 355 17,276 99,650 61,653 4,836 4,936 3,286 6,112 3,870 4,114 297 - 9,022 98,126 - - 98,126 1,524 31,908 33,432 |
TOTAL 2022 £ 48,915 10,927 5,648 8,000 5,422 138 15,866 |
|---|---|---|---|
| 94,916 | |||
| 650 618 |
|||
| 1,268 258 |
|||
| 2,616 10,862 1,150 300 |
|||
| 14,928 | |||
| 111,370 | |||
| 66,206 4,654 4,230 7,353 6,809 3,559 3,159 203 82 6,976 |
|||
| 103,231 - 3,995 |
|||
| 107,226 | |||
| 4,144 27,764 |
|||
| 31,908 |
PAROCHIAL CHURCH COUNCIL OF ST. PETER AND ST. PAUL’S, RIVER, DOVER
Charity number 1182752
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023
STATEMENT OF ASSETS AND LIABILITIES AT THE YEAR END
| Bank balances Community Account CCLA - General Purposes Other Monetary Assets Gift Aid tax recovery Interest receivable Fixed Assets - Net Book Value Pre 2008 items AV/PA System Water Heater Kitchen Boiler Outdoor Showcases Computer equipment Radio Mics Sound desk, monitors & cables Camera Piano New Chairs LIABILITIES Creditors |
Unrestricted Funds £ 12,063 20,549 32,612 989 276 1,265 127 380 62 374 77 148 725 266 278 1,192 1,055 4,684 633 |
Restricted Funds £ 820 - 820 - - - - - - - - - - - - - - - - |
TOTAL 2023 £ 12,883 20,549 33,432 989 276 1,265 127 380 62 374 77 148 725 266 278 1,192 1,055 4,684 633 |
TOTAL 2022 £ 11,997 19,911 |
|---|---|---|---|---|
| 31,908 | ||||
| 1,086 - |
||||
| 1,086 | ||||
| 169 506 82 499 103 197 967 355 371 1,589 1,407 |
||||
| 6,245 | ||||
| 329 |
NOTES
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1 The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
-
2 Restricted funds relate to sundry appeals made during the year The movements in restricted funds during the year were:
| Balance brought forward Receipts Payments Transfer to Unrestricted Funds Balance carried forward |
£ - 4,393 4,393 3,573 820 - 820 |
£ 237 5,981 |
|---|---|---|
| 6,218 6,184 |
||
| 34 -34 |
||
| - |
The balance carried forward relates to Kitchen oven repair or replacement
Donations for appeals are not always identifiable and an estimate of £1,200 (including Gift Aid) has been used for such donations in addition to the designated donations.
Approved
A Fellows Treasurer
21 February 2024