## **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
- 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:
1. which give me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; or
- to prepare accounts which accord with these accounting records, have not been met; or
2. 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**
- 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