**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:
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
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.
1
## **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.
2
## **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
3
## **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.
4
## **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.
5
## **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.
6
**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.
7
## **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**
8
## **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:
9
## **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.
10
## **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**
11
## **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.
12
**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.
13
**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|
|||`════════`|`═══════`|
**`══════`**|**`══════`**|
14
## **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**|
||`════════`|`════════`|**`════════`**|
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## **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**|
|---|---|---|
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## **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|
|||`═══════`|`═══════`|
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**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.
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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**15**|**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.
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