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 2023
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Larry Dean Anderson |
|---|---|
| Andrew Peter Denham Auld | |
| Laura Batten | |
| Sarah-Jane Buys | |
| Amelia Louise Chant | |
| Timothy Mark Hugo Palmer Fry | |
| Caroline Rachel Palmer Fry | |
| Dr Katherine Jennifer Gardner | |
| Jonathan Hugh Green | |
| Rev Thomas James Holbird | |
| Rachel Holland | |
| David Benjamin Jones | |
| David Shaun Jonnes | |
| Christopher Adrian Lomas | |
| Rev Dr Katherine Sarah Middleton | |
| Susan Elizabeth Middleton | |
| Nicola Ruth Probert | |
| Christine Richardson | |
| Isaac James Athanasius Watson | |
| Charity number | 1185491 |
| Principal Address | St Matthias Church Office |
| 360c Ditchling Road | |
| Brighton | |
| BN1 6JG | |
| Independent Examiner | TC Group |
| The Courtyard | |
| Shoreham Road | |
| Upper Beeding | |
| Steyning | |
| West Sussex | |
| BN44 3TN | |
| Bankers | HSBC Bank plc |
| 125 Church Road | |
| Hove | |
| BN3 2AN |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON CONTENTS
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Page
Trustees' report 1 - 11
Independent examiner’s report 12
Statement of financial activities 13
Balance sheet 14
Notes to the accounts 15 - 22
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report and accounts for the year ended 31 December 2023.
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 2019).
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 fourth accounts as a registered charity and cover the year to 31 December 2023.
The PCC members who served during the year were:
Larry Dean Anderson Andrew Peter Denham Auld (Treasurer) - Appointed 1 September 2023 Laura Batten Sarah-Jane Buys - Appointed 1 May 2023 Amelia Louise Chant Timothy Mark Hugo Palmer Fry Caroline Rachel Palmer Fry Dr Katherine Jennifer Gardner Jonathan Hugh Green - Appointed 1 April 2023 Rev’d Thomas James Holbird (Chairman and Vicar) Rachel Holland - Appointed 1 April 2023 David Benjamin Jones David Shaun Jonnes Lai Lai Lam - Resigned 1 April 2024 Christopher Adrian Lomas Rev’d Dr Katherine Sarah Middleton - Appointed 1 July 2023 Susan Elizabeth Middleton Nicola Ruth Probert Christine Richardson - Appointed 24 April 2024 Ann Margarent Catherine Taylor - Resigned 1 April 2023 Isaac James Athanasius Watson - Appointed 24 April 2024
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.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Overview of Church Activities: 2023
2023 was a year of challenge and change. We have seen encouraging growth in the youth ministry at St Matthias and St Richard’s with the launch of Friday night youth (St Matthias) and ‘Rich Fridays’ (St Richard’s), as well as through the after-school youth clubs and the secondary schools work. We took a group of young people to May Camp and it was encouraging to baptise some of our youth at both churches. We launched an evening service at St Matthias and a 24/2 weekend of prayer across both churches. St Richard’s launched ‘The Studio’ as a safe community space. We also took a record number of people to Focus. The Hollingdean and Fiveways Foodbank and the St Matthias Play Cafe have been in high demand as have the community meals and the Play Café at St Richard’s. Easter and Christmas services at both churches provided particular highlights.
A new apostolic partnership with All Saint’s Patcham, initially led by Jon Harley, with the oversight of Tom Holbird, has helped build a closer bond with our neighbouring parish. A number of people have joined All Saints, and we have shared resources and offered support. It was especially encouraging to relaunch Alpha at All Saints and also to see double the number of guests attend their Christmas services. Jon’s decision not to continue at All Saints beyond his curacy led to a period of interregnum in which our support became invaluable.
The ‘cost of living’ crises continues to hit people in our community. Although we have seen an overall rise in giving (by £26K) compared to 2022, our costs have also risen meaning that we weren’t able to meet our Parish Share pledge in 2023.
This report gives a summary of our activities as a church throughout 2023.
St Matthias
Kids Church
Over the last year in the Kids Church we have finished our chronological journey through the bible, using the Jesus Storybook Bible. We have moved on from that by doing an in depth journey of the life of Jesus starting at Christmas and finishing at Easter – from incarnation to crucifixion and resurrection. This has given the kids a fuller sense of who Jesus is and how each event in the gospels point to him being God and the significance of that. Additional to kid’s church we have ran events with the local primary schools. We have ran two school discos each raising over a thousand pounds for the primary schools in our parish. We have also had school visits from Balfour, Downs, and Hertford year 2s. This has given us a chance to show them around St Matthias and explain why it is ‘a special place’.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Groups
We have 9 groups, which meet across a variety of venues and times/days. Most are in person, although one continues to meet on Zoom for those who find getting out in evenings difficult. We have also launched a daytime group as some people find this a better time of day to connect. Around 100 people from the congregation connect with groups regularly, with many others in indirect contact via social media or message group spaces.
Our groups offer people the opportunity to explore topics discussed in our talks in greater depth as well as providing additional information and teaching. They are also spaces where people can get to know and build relationship with a smaller group of people who might not be those they would necessarily come into contact with otherwise. This becomes more and more valuable as the church grows and people really benefit from those smaller groups where they can feel truly known. Whilst some groups attract people in a similar stage of life most therefore bring together people of different ages and life stages. Groups are therefore also an important space for pastoral care through the deeper connections people can form, and actively offer first line support to those in challenging life stages eg. after the birth of a baby or illness.
Alpha
We hosted four Alpha courses at St Matthias – one in the morning and one 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 2023 we served over 7600 items to our local community through our play café, over 2000 more than in 2022. Our gross profit was up 18.8% which has led to enhancing our cost coding to ensure that the play café is covering its operational costs to the church (heating, cleaning etc) and has meant that, despite the cost of living crisis increasing costs significantly, the Play Café continues to cover its costs. In 2022 we saw a decrease in numbers on Thursdays due to us helping facilitate the opening of 2 Play Cafés in St Richard’s and St Peter’s on this day, all sharing the play café branding. In 2023 we saw this balance out and we remain committed to supporting other Play cafes in the family of churches. Whilst we don’t run this café for financial motives, it is so assuring to know that it is financially sustainable and see this as a huge blessing.
In December we hired a new Play Café coordinator as Becky our previous Coordinator moved overseas. We are so grateful for all of Becky’s hard work and commitment to the Play Café, she was instrumental to growing and stabilizing our operational practice. Thankfully God has more than provided the right person in our new Co-Ordinator Laura Dicker. Laura has a fresh vision for the Play Café, for it to be a diverse, open, supportive place where guests experience the love of God through our practice of hospitality. She has a remarkable eye for not only the practical (2024 sales are significantly up following her initial changes) but also the spiritual, with a huge pastoral heart to share the love of God. She has also doubled the number of volunteers since January.
In 2023 we ran a morning Alpha, successfully ran eight Parenting Conversations, and on Thursdays have hosted weekly Twin Meet-Ups. Excitingly we are gradually seeing guests try Sundays. We are the meet up venue for Rainbow Families in Brighton on Fridays. We have advertised Easter and Christmas services through the Play Cafe, which saw over 300 and 1000 attendees respectively, of which speculatively over 50% were Café guests. Christmas was a joy with our own Santa event (thank you Rich Merrick) sharing Christmas story books with our community.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Our learning from summer 2022 was that on hot days our number of guests drops significantly. To respond to this, we launched the Play Garden in June 2023, a beautiful space with outdoor toys, café tables, which has been a big hit.
Most of all, we continue to have daily meaningful conversations with our guests, sharing the mental load, being a safe space, sharing the love of God in an authentic way – by truly loving. We want to increase this unquantifiable aspect of the play café with creating more space for volunteers and team to simply hang out there and be available. We now have volunteers whose job it is is simply to be available to guests and we are hearing more and more how appreciated this is.
We are dreaming new dreams for our Play Café community and are excited for next year’s report!
Youth
In 2023 we continued to run our Youth Café at St Matthias, which has consistently served 50 students every Wednesday. This Youth Café has fully been 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. From this, we have launched a Youth Alpha which has been attended by about 15 youth each week, which has given space for local youth to explore questions about God and Faith. In addition, we have launched our Friday Youth Club which has been a really great opportunity to build a greater community among our youth. From our youth club we have taken youth to two different residential trips away. The first being the Family of Churches Youth Weekend Away, and the second being the Diocesan youth camp ‘Maycamp’. Both of these have enabled our youth to meet other young Christians and to engage in moments of worship and teaching beyond St Matthias. We have also launched a Youth Cafe at Varndean on a Tuesday afterschool which has enabled us to build up a relationship with the school, and with students who we would otherwise not encounter.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Dadventure
Dadventure has run every month during term time throughout 2023. At Dadventure dads get together to enjoy the outdoors with their children while getting to know other dads and their kids. Dadventure has two functions. Firstly, it is a community building exercise for dads and kids joining St Matthias. Secondly, it’s a chance for us to create a little bit of God’s kingdom into which we can invite dads and kids from our wider community. Dadventure continues to perform both functions and is constantly growing. We now have 74 dads in the group. If you add the children, we have more than 200 people in the Dadventure group!
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 2 school disco’s, providing much needed funds raised by the event for our local primary schools as well as being a much loved point of connection with our community.
We hosted 2 Quiz nights for our local community, fundraising for our ministries which where a broad range of our community came together, tables hosted by our local businesses and local schools. As well as raising funds, it was meaningful to connect and relax with our wider community.
We hosted a Summer Sunday 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, eating together, dancing together and worshipping together for a long weekend in the (mostly) sunshine.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
St Richard’s
St Richard’s in reflecting on the progress and activities across the ministries of St. Richard's Church throughout 2023, we’re delighted that our community has experienced significant growth and impactful developments.
Our Sunday Cafe Church meetings flourished, consistently drawing between 55 and 65 attendees each week. In 2023 we celebrated 7 baptisms and reaffirmations. A notable addition to our church infrastructure was the installation of two new portacabins. One serves as storage for our Foodbank stock, while the other provides much-needed space for kids' ministry activities. This expansion has not only enhanced our operational efficiency but also freed up valuable space in St. Richard's hall for our Sunday services and other gatherings.
In 2023, St. Richard's hosted two wonderful weddings, marking the first-ever wedding ceremonies held in St Richard’s history. These events served as profound witnesses to the community, a bright signal of life, vitality and family springing up in Hollingdean.
We took over 30 people to the Focus church weekend away, forging deeper connections with our St. Matthias family and gaining renewed energy and vision for our mission in Hollingdean.
Our community meals experienced exponential growth, with an average of 65 attendees each month, many of whom are not regular churchgoers. These gatherings continue to serve as vital touchpoints for fostering connections and nurturing relationships within our neighbourhood.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
However, amidst all this, we also face challenges. One pressing issue is the increasing number of neurodivergent (SEN) children attending St. Richard's on Sundays, necessitating a dedicated space to cater to their needs. As a result, we find ourselves juggling for space between this wonderful group of children and our youth group
Kids Church
We had an exciting year with kids’ church as we continued to work our way through the bible timeline. The kids have learnt all the books of the bible and have learnt every week from the Old Testament but also how this points forward to Jesus and what it means for them now. The kids lead a whole Sunday service near the start of the year where they taught songs, lead memory verse learning and taught the bible timeline so far. The feedback from the congregation was very positive and they loved seeing the kids in action. During this year Youth started on a Sunday morning, so we went down in numbers with some children going to youth but have had a regular 10 kids attending. The biggest (literally in size) news was that we secured funding to get a beautiful kids’ cabin giving us double the space we had up until now. We are very thankful!
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 continued to see relationships grow. Every week we love having new people to meet! We have on average 40-60 people each week with such positive feedback from Mums, Dads, Guardians and Carers. We have gained the foodbank space this year meaning that we can comfortably accommodate the growth in attendance and have been able to have a separate baby area. We have been blessed with a great team of volunteers.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Youth
Our schools work is limited to just Varndean school at the moment, where around 80 students come to our after-school youth cafe in the canteen. We build relationships by serving hot chocolate and playing games together. Our after-school youth hangout space, Rich Thursdays, continues to run and attract around 30 young people a week. Our relationships with these young people have developed massively over the past year. We as leaders have felt much more connected and involved in the young people’s emotional lives. In October 2023 we launched a Friday night youth club, Rich Fridays, which has been attended regularly by 15-20 young people. It is more organised, we play games together, and eat food around a table together. We also engage with some Christian content, having started with Alpha Youth and then introduced other themes. 8 of our young people had a brilliant time at the Family of Churches weekend away, including one un-churched young person from the estate who made a commitment to faith.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Foodbank
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2023 2022
Vouchers issued 1880 1261
Adults fed 2396 1710
Kids fed 610 536
Total fed 3006 2246
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Numbers fed does not indicate separate individuals some will be repeat clients.
Foodbank has had a busy year in 2023 with over 600 more vouchers issued. We have had regular support from Together Co (Social prescribers), CAP, Citizens Advice and Community Counselling. There has been a lot of change as well with the Foodbank Manager Flo Sparham, leaving to explore a different line of work and at the end of the year, the Foodbank coordinator Lauren LePrevost also leaving. The volunteers have done a sterling job at keeping the foodbank running smoothly during this time and with a brand new staff team.
Legal and HR
Staff
Kate Middleton joined the team as our curate at St Matthias. Richard Merrick also joined a curate, transferring his curacy from St Cuthman’s, Whitehawk. Lauren LePrevost became our Operations Coordinator in addition to her Foodbank Coordinator role. We said goodbye to Flo Sparham, Dominic Butcher and Jon Harley.
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 Lauren Le Provost who left St Matthias on 15[th] March 2024, and has handed this role to 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 reviews 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.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial Review
Total income for the year was £398,526 (2022: 417,744). Expenditure was £405,743 (2022: £388,327). This resulted in a deficit of £7,217 (2022: surplus of £29,417).
At 31 December 2023 the charity had total reserves of £101,084 (2022: £108,301), made up of unrestricted funds of £52,766 (2022: £67,987) and restricted funds of £48,318 (2022: £40,314).
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 £27,103 at the period end (2022: £39,741). 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.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent; and
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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.
12/9/2024
Approved by the board on ………………………………..
On behalf of the board of trustees
Thomas Holbird Chairman
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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 2023.
Responsibilities and basis of report
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
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
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:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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: 3 October 2024
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| funds | funds | 2023 | 2022 | ||
| Income from: | Note | £ | £ | £ | £ |
| Donations | 3 | 224,434 | 55,844 | 280,278 | 234,882 |
| Other trading activities | 4 | 83,559 | 34,031 | 117,590 | 182,596 |
| Investment income | 5 | 658 | - | 658 | 266 |
| ──────── | ──────── | ──────── | ─────── | ||
| Total income | 308,651 | 89,875 | 398,526 | 417,744 | |
| ──────── | ──────── | ──────── | ─────── | ||
| Expenditure on: | |||||
| Charitable activities | 323,872 | 81,871 | 405,743 | 388,327 | |
| ──────── | ──────── | ──────── | ─────── | ||
| Total expenditure | 6 | 323,872 | 81,871 | 405,743 | 388,327 |
| ──────── | ──────── | ──────── | ─────── | ||
| Net income and net movement | in | ||||
| funds for the year | (15,221) | 8,004 | (7,217) | 29,417 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 67,987 | 40,314 | 108,301 | 78,884 | |
| ──────── | ──────── | ──────── | ─────── | ||
| Total funds carried forward | 15 | 52,766 | 48,318 | 101,084 | 108,301 |
| ════════ | ════════ | ════════ | ═══════ |
The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derives from continuing activities.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON BALANCE SHEET
AS AT 31 DECEMBER 2023
| 2023 | 2022 | 2022 | |||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | 11 | 25,663 | 28,246 | ||
| Current assets | |||||
| Debtors | 12 | 17,453 | 10,023 | ||
| Cash at bank and in hand | 70,435 | 81,463 | |||
| ──────── | ──────── | ||||
| 87,888 | 91,486 | ||||
| Creditors: amounts falling due | |||||
| within one year | 13 | (12,467) | (11,431) | ||
| ──────── | ──────── | ||||
| Net current assets | 75,421 | 80,055 | |||
| ─────── | ──────── | ||||
| Net assets | 101,084 | 108,301 | |||
| ═══════ | ════════ | ||||
| The funds of the charity: | |||||
| Restricted funds | 14 | 48,318 | 40,314 | ||
| Unrestricted funds | 15 | 52,766 | 67,987 | ||
| ─────── | ──────── | ||||
| 101,084 | 108,301 | ||||
| ═══════ | ════════ |
The accounts were approved by the Board of Trustees on ..... 12/9/2024
......... .....................
Thomas Holbird Chairman
Charity Registration No. 1185491
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
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).
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 2019) 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. 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.
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.
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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 2023
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.
16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
3 Income from donations
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | 2023 | 2022 | ||
| £ | £ | £ | £ | ||
| Planned giving | 148,244 | 3,115 | 151,359 | 138,421 | |
| Collections | 532 | - | 532 | 261 | |
| Appeals and donations | 43,033 | 622 | 43,655 | 33,019 | |
| Foodbank | 5,000 | 51,534 | 56,534 | 27,535 | |
| Gift Aid tax reclaimed | 27,625 | 573 | 28,198 | 35,646 | |
| ──────── | ─────── | ────── | ────── | ||
| Total income from donations | 224,434 | 55,844 | 280,278 | 234,882 | |
| ════════ | ═══════ | ══════ | ══════ | ||
| 4 | Income from other trading activities | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | 2023 | 2022 | ||
| £ | £ | £ | £ | ||
| SDF salaries | - | 34,031 | 34,031 | 64,231 | |
| St Matthias hall revenue | 21,847 | - | 21,847 | 17,582 | |
| St Richards hall revenue | 958 | - | 958 | - | |
| Snooker club | 1,408 | - | 1,408 | 739 | |
| Weddings and funerals | 1,418 | - | 1,418 | 634 | |
| Other events | 51,553 | - | 51,553 | 38,958 | |
| Capex SDF | 6,375 | - | 6,375 | 60,452 | |
| ──────── | ─────── | ────── | ────── | ||
| Total income from other trading activities | 83,559 | 34,031 | 117,590 | 182,596 | |
| ════════ | ═══════ | ══════ | ══════ | ||
| 5 | Investment income | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | 2023 | 2022 | ||
| £ | £ | £ | £ | ||
| Interest receivable | 658 | - | 658 | 266 | |
| ──────── | ─────── | ────── | ────── | ||
| Total investment income | 658 | - | 658 | 266 | |
| ════════ | ═══════ | ══════ | ══════ |
17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
6 Total expenditure
| Staff | Depreciation | Other | Total | Total | |
|---|---|---|---|---|---|
| costs | costs | costs | 2023 | 2022 | |
| £ | £ | £ | £ | £ | |
| Expenditure on charitable activities | |||||
| Activities undertaken directly | 145,298 | 2,583 | 173,979 | 321,860 | 303,735 |
| Support costs | - | - | 83,883 | 83,883 | 84,592 |
| ───── | |||||
| ──────── | ─────── | ────── | ─────── | ||
| Total charitable activities | 145,298 | 2,583 | 257,862 | 405,743 | 388,327 |
| ───── | ──────── | ─────── | ────── | ─────── | |
| Analysis of support costs (including Governance costs) | Total | Total | |||
| 2023 | 2022 | ||||
| £ | £ | ||||
| General office and administration | 81,183 | 82,192 | |||
| Governance costs: | |||||
| Independent examiners fees | 2,700 | 2,400 | |||
| ────── | ─────── | ||||
| 83,883 | 84,592 | ||||
| ══════ | ═══════ |
Activities undertaken directly includes £35,000 (2022: £50,000) payable for Parish Ministry Costs (PMC).
7 Comparative Funds – Statement of Financial Activities for the year ended 31 December 2022
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| funds | funds | 2022 | |
| Income from: | £ | £ | £ |
| Donations | 202,846 | 32,036 | 234,882 |
| Other trading activities | 77,735 | 104,861 | 182,596 |
| Investment income | 266 | - | 266 |
| ─────── | ─────── | ─────── | |
| Total income | 280,847 | 136,897 | 417,744 |
| ─────── | ─────── | ─────── | |
| Expenditure on: | |||
| Charitable activities | 273,749 | 114,578 | 388,327 |
| ─────── | ─────── | ─────── | |
| Total expenditure | 273,749 | 114,578 | 388,327 |
| ─────── | ─────── | ─────── | |
| Net income/(expenditure) | 7,098 | 22,319 | 29,417 |
| ─────── | ─────── | ─────── | |
| Reconciliation of funds | |||
| Total funds brought forward from previous unregistered | |||
| position | 60,889 | 17,995 | 78,884 |
| ─────── | ─────── | ─────── | |
| Fund balances carried forward | 67,987 | 40,314 | 108,301 |
| ═══════ | ═══════ | ═══════ |
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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 2023
8 Trustees
Members of the PCC receiving remuneration directly from the charity in 2023 included Flo Sparham receiving £5,613 (2022: £7,380).
Helena Lomas received £11,380 (2022: £12,693), Caroline Palmer-Fry received £40 (2022: £4,209) and Millie Chant received £6,385 (2022: £nil) in a self-employed capacity.
9 Employees
Number of employees
The average monthly number of employees during the period was 8 (2022: 6). No employee earned
| Employment costs | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Wages and salaries including social security costs | 123,944 | 100,842 |
| No employee earned greater than £60,000. | ||
| ───── | ||
| ─────── | ||
| 123,944 | 100,842 | |
| ═════ | ═══════ |
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 1 January 2023 & 31 December 2023 Depreciation At 1 January 2023 Charge for the year At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022 |
Total Fixtures and Fittings £ |
|---|---|
| 38,750 | |
| 10,504 2,583 |
|
| 13,087 | |
| 25,663 28,246 |
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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 2023
| 12 | Debtors | 2023 | 2022 |
|---|---|---|---|
| £ | £ | ||
| Gift Aid | 5,337 | 6,313 | |
| Trade Debtors | 4,069 | 791 | |
| Other debtors | 8,047 | 2,919 | |
| ─────── | ─────── | ||
| 17,453 | 10,023 | ||
| ═══════ | ═══════ | ||
| 13 | Creditors: amounts falling due within one year | 2023 | 2022 |
| £ | £ | ||
| Trade Creditors | 3,777 | 9,031 | |
| St Peters | 1,020 | - | |
| Accruals and deferred income | 7,670 | 2,400 | |
| ─────── | ─────── | ||
| 12,467 | 11,431 | ||
| ═══════ | ═══════ |
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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 2023
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 January 2023 £ |
Incoming resources £ |
Resources expended £ |
Balance at 31 December 2023 £ |
|
| Strategic development (SDF) | - | 34,031 | (34,031) | - |
| Elderly people projects | 1,000 | - | - | 1,000 |
| Night shelter | 100 | - | - | 100 |
| Youth Club | 9,145 | 6,500 | - | 15,645 |
| Enjoolata Foundation | 5,650 | - | (3,037) | 2,613 |
| Church Roof | 2,000 | - | - | 2,000 |
| Foodbank | 14,793 | 388 | (6,000) | 9,181 |
| Foodbank Counselling | 1,775 | 1,800 | (1,475) | 2,100 |
| Foodbank Salaries | 5,851 | 9,828 | (13,591) | 2,088 |
| Foodbank Portacabin | - | 30,870 | (17,279) | 13,591 |
| Love Christmas campaign | - | 6,458 | (6,458) | - |
| ─────── | ────── | ─────── | ─────── | |
| 40,314 | 89,875 | (81,871) | 48,318 | |
| ═══════ | ══════ | ═══════ | ═══════ |
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.
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 2023
| 15 | Analysis of net assets between funds | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | |||
| £ | £ | £ | ||
| Fund balances at 31 December 2023 are represented by: | ||||
| Fixed assets | 25,663 | - | 25,663 | |
| Current assets | 39,570 | 48,318 | 87,888 | |
| Creditors: amounts falling due within one year | (12,467) | - | (12,467) | |
| ─────── | ─────── | ─────── | ||
| 52,766 | 48,318 | 101,084 | ||
| ═══════ | ═══════ | ═══════ | ||
| 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 | ||
| ═══════ | ═══════ | ═══════ |
16 Ultimate controlling party
The charity was under the control of the PCC Members (trustees) during the period under review.
22