2022-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Matthias, Brighton

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Charity Registration No. 1185491

St Matthias Church 360c Ditchling Road Brighton East Sussex BN1 6JG

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Charity number

Principal Address

Independent Examiner

Bankers

Thomas Holbird (Chairman and Vicar) Helena Lomas Douglas Gardner (resigned April 2022) Kat Gardner Ann Taylor Christopher Lomas Laura Batten David Jones (Secretary) David Jonnes Sue Adams Susan Middleton Timothy Palmer-Fry Caroline Palmer-Fry Paul Shepherd Sam Wood Flo Sparham 1185491 St Matthias Church Office 360c Ditchling Road Brighton BN1 6JG TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN HSBC Bank plc 125 Church Road Hove BN3 2AN

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON CONTENTS

	Page
Trustees' report	1 - 8
Independent examiner’s report	9
Statement of financial activities	10
Balance sheet	11
Notes to the accounts	12 - 19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their report and accounts for the year ended 31 December 2022.

The accounts comply with the Charities Act 2011, the charity’s Trust Deed 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 (FRS102) (effective 1 January 2015).

Status

The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is registered with the Charity Commission. Our Charity Commission number is 1185491.

These are our third accounts as a registered charity and cover the year to 31 December 2022.

The PCC members who served during the year were:

All staff undergo a formal recruiting and selection process, followed by an induction period that includes any training considered necessary to effectively perform their role. Volunteers and trustees’ follow the recruitment and selection process in line with our Safer Recruitment Safeguarding policy and they receive necessary induction and training for their specific roles.

Aims and Organisation

The aim of the PCC is the promotion in the Ecclesiastical parish the whole mission of the church.

Overview of Church Activities: 2022

2022 was a significant year. We celebrated 5 years since the start of the new apostolic partnership with St Peter’s. It was the first full year of Sunday services and midweek ministries being run at St Richard’s, including the launch of youth work in Hollingdean. It was a year in which we saw demand for the Foodbank greatly increase as people face acute financial challenges associated with the cost of living crises. It was the first full year of running the Play Café at St Matthias. Following the COVID pandemic, 2022 was a year of returning to big community events and services at St Matthias with a school disco, as well as our biggest ever Easter and Christmas services. This report gives a summary of our activities as a church throughout 2022.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

St Matthias

Kids Church

We have been chronologically going through the bible in the Kids Church, we have been using the Jesus Storybook Bible which shows how everything in the bible points to Jesus. From this we have given the Kids a full sense of the grand narratives of the bible enabling them to go deeper with their understanding of God. In January 2022 we launched a Thursday Kids Club for 7-11 year olds. This has brought a new level of community for our kids that has brought our kids out of themselves and enabled them to grow in themselves and grow in their sense of belonging in the Church.

On top of this we had all the year 2s from Balfour and Downs come and visit the church, which gave us a chance to show them how the church is 'a special place'. Additionally, we ran a school disco that raised £1500 for the local primary schools.

Groups

We have 9 groups, some meet in person and some on Zoom. Our groups are an essential way of keeping people connected. They provide a network of pastoral care and are the ideal place for people to go deeper in faith through bible study, discussion and prayer.

Alpha

We hosted four Alpha courses at St Matthias – two in the morning and two in the evening. Although these courses were small, each course was attended by people who are exploring faith, and the feedback from each course was very positive.

Play Café

In 2022 we served over 5,000 coffees and the Play Café was able to cover its costs and contribute towards the operational costs of the church. Our Thursdays are slow since we helped facilitate the opening of 2 Play Cafés in St Richard’s and St Peter’s on this day. We want to see more Play Café’s opening within local churches supporting their local area and see our quieter Thursdays as our next opportunity to develop a new line of ministry within the play café. Throughout the year we hired a Café coordinator, successfully ran eight Parenting Conversations, 2 Morning Alphas, and one Solo Parenting Lunch. And we have advertised Easter and Christmas services, which saw over 300 and 900 attendees respectively, of which over 60% were Café guests. Our learning from last summer was that on hot days our number of guests drops significantly. To respond to this, we are excited to be developing an outdoor area ‘play garden’ for Summer 2023.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Youth

In 2022 we continued to run our Youth Café at St Matthias, which has consistently served 50 students every Wednesday. In that time, we also ran a youth club on a Wednesday afternoon that looked through many topics that are relevant to teens today. This Youth Café and Youth Club was fully an outreach programme, which enabled students from the local schools to engage with St Matthias and see this as a place that they are safe and that they belong. We also moved our Youth Club to a Friday night which has enabled us to create a much more intentional space to have conversations about God with our Youth.

Events and Special Services

Our Christmas and Easter services were incredibly well attended with many guests, especially from the Play Café. We had an Easter party, as well as our carols by Candlelight services and 3 Christmas Eve Nativity services in which the church was packed out.

We hosted a Jazz music night at St Matthias as part of the Brighton Fringe festival. We hosted a school disco. We also hosted a Summer Sundae social, Kingdom Come worship and prayer nights, New to St Matthias evenings and the Big Night In for groups to join together.

We had a really happy time at Focus in which we joined together with 7000 others from the HTB network at the Newark Showground. It was a highlight for about 100 of us to join together as St Richard’s and St Matthias for Focus and the event was fun and inspiring

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Dadventure

Our monthly Dadventure group has run throughout 2022 helping us to connect with dads in the community through having fun with our kids. We have seen lots of new dads and children connect with the group this year.

St Richard’s

It has been a very exciting season for St Richard’s which has been marked by a sense of establishing stronger connections and relationships in the community in Hollingdean. As a church community we have also sensed a deeper rootedness in our discipleship to Christ. We welcomed three new staff members to the team this year! Lauren, Sam and Laurel have been an answer to prayer and in the short time that they have been with us we have seen their areas of ministry gathering new momentum and growing!

In September we launched the Alpha Course at St Richard’s at our community meal. Our guest speaker for the event was Trudy Makepeace, a minister and author, who came to share her remarkable story of how God delivered her from a life of addiction and crime. We had 23 guests sign up for the Alpha Course many of which have connected with church community and continue to come along to Café Church on Sundays. We are very excited to be baptising a member of St Richard’s this summer who turned to Christ on this Alpha Course!

The Christmas Trail was back again in 2022, a full emersion journey through the nativity story where school children and families get a multi-sensory experience of the story of Christ’s birth. We had over 300 children, teachers and families attending the trail last year. The Christmas Day Meal made a comeback too and we were delighted to welcome over 50 guests to come and enjoy a full-blown Christmas dinner with all the trimmings. This was a wonderful opportunity to personally invite those in the community who we knew would otherwise be alone and/or without a meal on Christmas Day. We welcomed people who we’ve met through Foodbank, through contacts with other support organisations in Brighton and through our monthly community meals.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Kids Church

As Sunday church was officially launched in January 2022, we started off with 3-5 children every week. During this year, it grew and thrived with now up to 13 children each week. Each month, we ran a Family at Four Sunday service to connect local families to church which were a lot of fun. During the Summer, we kept kids church going but as an act of service and each week did Random Acts of Kindness around our community to serve and bless people and invite them to Alpha. The kids did litter picking, giving out free coffee and snacks at the shops and giving out free ice creams at the park. They loved serving in this way. In September 2022, we appointed a part time Kids Pastor, Laurel Nathan. The kids are working through a curriculum to go through the timeline of the bible, to show them how the whole book fits together and shows them God, His love and His rescue plan.

Play Café

Our Play Café on a Thursday morning is a wonderful hub of community. We have lots of regular families attending and over the year have seen relationships with church family and with other mums develop and grow. We have on average 40-45 people each week with such positive feedback from Mums, Dads, Guardians and carers. We have seen several of these families attending family at Four and at our Sunday morning church services.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Youth

In September 2022 Sam Hodson started as Youth Pastor at St Richard's and by November 2022 we launched our youth hangout space - Rich Thursdays. We open the space on Thursday afternoons for secondary school students, predominantly from Hollingdean, with hot chocolate, video games, craft, table football and basketball. For the last half an hour we play group games, eat food together, and often have a leader share a little about their life and faith. We started to see around 30 youth come each week. By December we made successful contact with two schools, BACA and Varndean, and they welcomed us to come in to their schools to do mentoring and run an after school youth space for 2023.

Foodbank

	2022	2021

Vouchers issued	1261	391

Adults fed	1710	461

Kids fed	536	187

Total fed	2246	648

Numbers fed does not indicate separate individuals some will be repeat clients.

Three major developments happened in 2022 which have enabled us to better meet the community need. Lauren Le Prevost joined the staff team as foodbank coordinator in October 2022 with development funding from Trussell Trust. This has allowed us to better develop our communications and digital presence, more efficient running of the day to day operations on foodbank day and added capacity for developing our foodbank strategy.

We partnered with Citizens Advice Brighton and Whitehawk foodbank to provide a dedicated advice service to foodbank clients. Zoe Hurlick is at the Hollingdean foodbank every Monday and the Whitehawk foodbank on Thursdays. The project has been financed for three years by the Trussell Trust financial inclusion funds. So far, across our two foodbanks, 10 clients have achieved, or expect to achieve, financial gains amounting to £2,646. 8 clients have had over £8000 of debt managed. Free community counselling for foodbank clients has been funded by a variety of grants including the mission giving fund. Clients can self-refer, then have a call with our professional councillor to decide if the service will meet their needs. Clients are offered a 10 week course which takes place at the foodbank in a private room on Mondays.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Legal and HR

Staff

Dominic Butcher joined the team as worship pastor at St Matthias. Becky Philips-Laing became Play Café manager at St Matthias. Laurel Nathan joined as Kids Pastor at St Richard’s. Sam Hodson joined as Worship and Youth Pastor at St Richard’s. Lauren LePrevost became our Foodbank Coordinator. We said goodbye to Sean Avard, Esther Shepherd and to our LDY interns, Lucy Frazer and Issy Brown.

Risk Assessments

All events and activities are Risk Assessed, and the PCC is confident that it has reacted appropriately to the risks it encounters. Financial Risk is minimised by robust accounting procedures, and strict procedures for the counting and receipt of monies. We are thankful to our book-keeper Charlie Hammond, and to Brian Steele for providing extensive support to our finance team.

Fire protection is well maintained and all those who run events are Fire Marshall trained. Our verger regularly review the premises for other Health and Safety issues and take appropriate remedial action.

Children and Vulnerable Adults Protection and Safeguarding

The Priest-in-Charge is DBS checked, as are all of our Kids Church Team. The Priest-in-Charge and Kids Church Team have received training on Safeguarding and Safer Recruitment. We have fully complied with the Diocesan Safeguarding measures for children and vulnerable adults including the Simple Quality Protects process. All outside groups that use the premises and involve children must adhere to our Safeguarding Policy.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, in relation to having due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults.

Financial Review

Total income for the year was £417,744 (2021: £341,383), expenditure was £388,327 (2021: £352,194). This resulted in a surplus of £29,417 (2021: deficit of £10,811). £108,301 has been carried forward to 2023 (2022: £78,884), of which £40,314 is restricted funding (2021: £17,995).

Reserves Policy

The charity’s reserves policy is to hold positive free reserves and a minimum cash balance totalling at least 3 month’s staff costs in order to ensure the charity is able to meet its ongoing operational needs. The charity held free reserves of £39,741 at the period end (2021: £30,060). The charity was therefore operating within their reserves policy at the period end.

Public Benefit

In shaping our objectives and planning our activities for the year, the trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the trustees have considered how the planned activities will contribute to overall aims and objectives that they have set.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees’ responsibilities in relation to the accounts

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that year.

In preparing these accounts, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

30 March 2023

Approved by the board on ………………………………..

On behalf of the board of trustees

Thomas Holbird Chairman

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 December 2022.

Responsibilities and basis of report

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mark Cummins FCCA FCIE

On behalf of TC Group Office: Steyning, West Sussex

Dated:

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

		Unrestricted	Restricted
		funds	funds	2022	2021
Income from:	Note	£	£	£	£
Donations	3	202,846	32,036	234,882	196,719
Other trading activities	4	77,735	104,861	182,596	144,653
Investment income	5	266	-	266	11
		`────────`	`────────`	`────────`	`───────`
Total income		280,847	136,897	417,744	341,383
		`────────`	`────────`	`────────`	`───────`
Expenditure on:
Charitable activities		273,749	114,578	388,327	352,194
		`────────`	`────────`	`────────`	`───────`
Total expenditure	6	273,749	114,578	388,327	352,194
		`────────`	`────────`	`────────`	`───────`
Net income and net movement	in
funds for the year		7,098	22,319	29,417	(10,811)
Reconciliation of funds
Total funds brought forward		60,889	17,995	78,884	89,695
		`────────`	`────────`	`────────`	`───────`
Total funds carried forward		67,987	40,314	108,301	78,884
		`════════`	`════════`	`════════`	`═══════`

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derives from continuing activities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON BALANCE SHEET

AS AT 31 DECEMBER 2022

		2022		2021
	Notes	£	£	£	£
Fixed assets	11		28,246		30,829
Current assets
Debtors	12	10,023		7,104
Cash at bank and in hand		81,463		58,262
		`────────`		`────────`
		91,486		65,366
Creditors: amounts falling due
within one year	13	(11,431)		(17,311)
		`────────`		`────────`
Net current assets			80,055		48,055
			`───────`		`────────`
Net assets			108,301		78,884
			`═══════`		`════════`
The funds of the charity:
Restricted funds	14		40,314		17,995
Unrestricted funds	15		67,987		60,889
			`───────`		`────────`
			108,301		78,884
			`═══════`		`════════`

The accounts were approved by the Board on ..... 30th March 2023

......... .....................

Thomas Holbird Chairman

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1 Legal status of charitable company

The Parochial Church Council of the Ecclesiastical Parish of St Matthias, Brighton is a charity. The charity’s registered number and office address can be found on the Legal and Administrative Information page.

2 Accounting policies

2.1 Basis of preparation

The Parochial Church Council of the Ecclesiastical Parish of St Matthias, Brighton meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about The Parochial Church Council of the Ecclesiastical Parish of St Matthias, Brighton ability to continue as a going concern.

The financial statements have been prepared in accordance with 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) and in accordance with Church Accounting Regulations 2006.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

2.2 Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

2.3 Income

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable the income will be received and the amount can be quantified with reasonable accuracy.

Donations and other forms of voluntary income are recognised as income when receivable, except insofar as they are incapable of financial measurement.

Income from charitable activities comprises grants awarded for activities undertaken by the charity's project partners. Grants are credited to the Statement of Financial Activities in the year in which they are receivable unless a grant is subject to donor imposed conditions that specify the time period in which the expenditure of the resources can take place; in which case they are deferred.

2.4 Expenditure and basis of apportioning costs

Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category.

Charitable activities comprises all expenditure directly relating to the objectives of the charity.

Governance costs (included within Support costs) comprises all costs associated with constitutional and statutory requirements with which the charity must comply.

Depreciation relates to equipment depreciation, being written off over 15 years straight line.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

2 Accounting Policies (continued)

2.5 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.

2.7 Creditors and provisions

Creditors and provisions are recognised where the charity has present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

2.8 Fund Accounting

Unrestricted funds are to be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds are to be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2.9 Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

2.10 Cash flow statement

In accordance with Section 7 of FRS 102 the charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

3 Income from donations

		Unrestricted	Restricted	Total	Total
		funds	funds	2022	2021
		£	£	£	£
	Planned giving	135,356	3,065	138,421	119,023
	Collections	261	-	261	2,500
	Appeals and donations	31,879	1,140	33,019	27,822
	Foodbank	-	27,535	27,535	19,421
	Gift Aid tax reclaimed	35,350	296	35,646	25,953
	Grant	-	-	-	2,000
		`────────`	`────────`	`────────`	`───────`
	Total income from donations	202,846	32,036	234,882	196,719
		`════════`	`════════`	`════════`	`═══════`
4	Income from other trading activities
		Unrestricted	Restricted	Total	Total
		funds	funds	2022	2021
		£	£	£	£
	SDF salaries	-	64,231	64,231	50,696
	St Matthias hall revenue	17,582	-	17,582	10,534
	St Richards hall revenue	-	-	-	85
	Snooker club	739	-	739	534
	Weddings and funerals	634	-	634	283
	Other events	38,958	-	38,958	20,214
	Capex SDF	19,822	40,630	60,452	62,307
		`────────`	`───────`	`──────`	`──────`
	Total income from other trading activities	77,735	104,861	182,596	144,653
		`════════`	`═══════`	`══════`	`══════`
5	Investment income
		Unrestricted	Restricted	Total	Total
		funds	funds	2022	2021
		£	£	£	£
	Interest receivable	266	-	266	11
		`────────`	`───────`	`──────`	`──────`
	Total investment income	266	-	266	11
		`════════`	`═══════`	`══════`	`══════`

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

6 Total expenditure

Total expenditure
	Staff	Depreciation	Other	Total	Total
	costs	costs	costs	2022	2021
	£	£	£	£	£
Expenditure on charitable activities
Activities undertaken directly	114,692	2,583	186,460	303,735	305,527
Support costs	-	-	84,592	84,592	46,667
	`─────`	`────────`	`───────`	`──────`	`───────`
Total charitable activities	114,692	2,583	271,052	388,327	352,194
	`─────`	`────────`	`───────`	`──────`	`───────`
Analysis of support costs (including Governance costs)				Total	Total
				2022	2021
				£	£
General office and administration				82,192	44,507
Governance costs:
Independent examiners fees				2,400	2,160
				`───────`	`────────`
				84,592	46,667
				`════════`	`════════`

Activities undertaken directly includes £50,000 (2021: £55,971) payable for Parish Ministry Costs (PMC).

7 Comparative Funds – Statement of Financial Activities for the year ended 31 December 2021

	Unrestricted	Restricted	Total
	funds	funds	2021
Income from:	£	£	£
Donations	177,576	19,143	196,719
Other trading activities	36,429	108,224	144,653
Investment income	11	-	11
	`────────`	`────────`	`────────`
Total income	214,016	127,367	341,383
	`────────`	`────────`	`────────`
Expenditure on:
Charitable activities	241,138	111,056	352,194
	`────────`	`────────`	`────────`
Total expenditure	241,138	111,056	352,194
	`────────`	`────────`	`────────`
Net income/(expenditure)	(27,122)	16,311	(10,811)
Reconciliation of funds
Total funds brought forward from previous unregistered
position	88,011	1,684	89,695
	`────────`	`────────`	`────────`
Fund balances carried forward	60,889	17,995	78,884
	`════════`	`════════`	`════════`

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

8 Trustees

Members of the PCC receiving remuneration directly from the charity in 2022 (2021: £nil) included Flo Sparham receiving £7,380 (2021: £nil) and Esther Shepherd receiving £1,400 (2021: £nil).

Helena Lomas received £12,693 (2021: £11,087) and Caroline Palmer-Fry received £4,209 (2021: £nil) in a self-employed capacity.

9 Employees

Number of employees

The average monthly number of employees during the period was 6 (2021: 5).

Employment costs	2022	2021
	£	£
Wages and salaries including social security costs	100,842	74,940
	`──────`	`───────`
	100,842	74,940
	`══════`	`═══════`

10 Taxation

As a charity, The Parochial Church Council of the Ecclesiastical Parish of St Matthias, Brighton is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

11 Fixed Assets

Cost At 31 December 2021 & 31 December 2022 Depreciation At 1 January 2022 Charge for the year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021	Fixtures and Fittings £ 38,750 7,921 2,583 10,504 28,246 30,829	Total £ 38,750 7,921 2,583 10,504 28,246 30,829

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

12	Debtors	2022	2021
		£	£
	Trade Debtors	6,313	6,313
	Gift Aid	791	791
	Other debtors	2,919	-
		`───────`	`───────`
		10,023	7,104
		`═══════`	`═══════`
13	Creditors: amounts falling due within one year	2022	2021
		£	£
	Trade Creditors	9,031	4,703
	Accruals and deferred income	2,400	2,160
	Other creditors	-	10,448
		`───────`	`───────`
		11,431	17,311
		`═══════`	`═══════`

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held for specific purposes:

		Movement	in funds
	Balance at 1	Incoming	Resources	Balance at 31
	January 2022	resources	expended	December 2022
	£	£	£	£
Strategic development (SDF)	-	75,631	(75,631)	-
Cafe funding	-	1,500	(1,500)	-
Elderly people projects	1,000	-	-	1,000
Night shelter	100	-	-	100
Youth Club	6	12,000	(2,861)	9,145
Enjoolata Foundation	5,650	-	-	5,650
Church Roof	2,000	-	-	2,000
Foodbank	9,239	35,036	(29,482)	14,793
Foodbank Counselling	-	2,000	(225)	1,775
Foodbank Salaries	-	7,600	(1,749)	5,851
Kids' Church	-	2,500	(2,500)	-
Love Christmas campaign	-	630	(630)	-
	`───────`	`──────`	`───────`	`───────`
	17,995	136,897	(114,578)	40,314
	`═══════`	`══════`	`═══════`	`═══════`

SDF – Grant funding for salaries and building improvements from Chichester diocese and the Church Commissioners for the purpose of revitalising St Matthias and St Richard’s.

Café Funding – grant funding to provide seen funding to launch a Play Café as a supportive community for parents and toddlers.

Elderly people projects - Donation for a new support group for elderly people which we plan to start in 2022.

Night Shelter – gift towards the St Matthias Night Shelter for those experiencing homelessness. Youth Club – grant to enable St Matthias to launch the Youth Café.

Enjoolata Foundation – grant to improve the St Richard’s garden for community use.

Church Roof – grant to contribute towards works needed to be carried out on the north chancel roof. Foodbank – grant received towards the church Foodbank for community use.

Foodbank Counselling - funding for counselling service at Foodbank.

Foodbank Salaries - funding for Foodbank staff salaries.

Kids' Church - funding for childen's work within the church.

Love Christmas campaign - part of the Love Your Neighbout campaign to provide support to vulnerable people within the local community.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Analysis of net assets between funds
	Unrestricted	Restricted	Total
	funds	funds
	£	£	£
Fund balances at 31 December 2022 are represented by:
Fixed assets	28,246	-	28,246
Current assets	51,172	40,314	91,486
Creditors: amounts falling due within one year	(11,431)	-	(11,431)
	`───────`	`───────`	`───────`
	67,987	40,314	108,301
	`═══════`	`═══════`	`═══════`
Fund balances at 31 December 2021 are represented by:
Fixed assets	30,829	-	30,829
Current assets	47,371	17,995	65,366
Creditors: amounts falling due within one year	(17,311)	-	(17,311)
	`───────`	`───────`	`───────`
	60,889	17,995	78,884
	`═══════`	`═══════`	`═══════`

16 Ultimate controlling party

The charity was under the control of the Trustees during the period under review.