**ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022.** _Final audited version 12/06/23_
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## **Contents:**
Parochial Church Council’s Annual Report
Director of Music & Communications’ Report (Lucy Bunce) p. 8
Safeguarding Report (Rebecca Peckham) p. 10
Electoral Roll Officer’s Report p. 10
Financial Review 2022: from the Treasurer p. 10
Independent Examiner’s Report p.13
Church Wardens’ Report (attached)
Friends of St Andrew’s’ Report (attached)
The Accounts with Notes to the financial statements
## **Principal Address:**
St Andrew’s Church, Cherry Hinton
Coldham’s Lane, Cambridge CB1 3JS
## **Principal Bankers:**
Lloyds Bank 3 Sidney St Cambridge CB2 3HQ
## **Independent Examiner:** Anthony Peckham
## **Background**
The Churchwardens and Parochial Church Council (PCC) of St Andrew’s have the responsibility of co-operating with the Incumbent, the Revd Dr Karin Voth Harman, in promoting the ecclesiastical Parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC manages the church building, the adjacent Church Centre and the very large churchyard which surrounds these buildings.
The parochial church council is a registered charity, charity number 1189269
## **Membership of the Parochial Church Council**
The members of the PCC are either ex-officio or elected at the Annual Parochial Church Meeting in Accordance with the Church Representation Rules. During the year and the time at which these accounts were approved the following served as member of the PCC:
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## **Ex Officio Members:**
**Incumbent:** The Reverend Dr Karin Voth Harman (Chair) **Associate Priests:**
The Reverend Deborah Ford The Reverend Peter Ievins **Curates:** The Reverend Dr Ruth Barry (till June 2022) The Reverend Jeanine Bossy (from July 2022) The Reverend Jon Sanders (From October 2022) **LLM:** Mr Barney Leeke **Wardens:**
Mr Christopher Shore Mr. Michael Sanders Mr Ian Stevens (Deanery Synod Rep from 18 Oct) **Elected Members:** Mrs Ayleen Ross (Treasurer and Deanery Synod Rep) Mrs Nicola Hamill Stewart Mr Richard Shannon Mr Mark Goldsbrough (Assistant Treasurer) Mr Stephen Burden (Deputy Warden) Dr Rasmus Fogh Mr Robin Greenwood **Secretary to the PCC:** Mrs Heidi Harben **Reporting architect:** Mr Ashley Courtney **Independent examiner of accounts:**
## **Structure, Governance and Management**
The method of appointment of PCC members is set out in the Church Representation Rules. At St Andrew’s membership of the PCC consists of the Incumbent, churchwardens, Curates one of our LLM’s (Prof David Ford, LLM does not currently sit on the PCC) two SSMs (Associate Priests), 2 Deanery Synod Representatives and elected members (currently 6)These are elected by those members of the congregation on the electoral roll of the church. All those who attend services or think of this as ‘their church’ are encouraged to join the electoral roll.
The PCC are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. Given its range of responsibilities, the PCC has a number of subcommittees, some of which include those not on the PCC and some of which meet for a limited time only. Major sub committees are the Pastoral Committee, the Fabric and Finance Committee and the Worship Committee. These committee report back informally to the PCC and present any decisions to be discussed as agenda items.
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Churchwardens, Treasurer and the Incumbent provide reports to each PCC meeting.
## **Public Benefit**
The PCC of St Andrew’s has considered the Charity Commission’s guidance on public benefit and specifically the guidance for charities on the advancement of religion. In particular the PCC tries to enable ordinary people to live out their faith for the benefit of the local community through:
- Provision of pastoral care for vulnerable and isolated people, especially those adversely effected by the pandemic this year
- Worship, prayer and opportunities to deepen faith in Jesus Christ
- Social action which strengthens the whole fabric of the local community and meets needs which other organisations cannot meet – for example the provision of a Community Fridge and Food Hub to help those suffering from food poverty and poor nutrition – as a response to the imperatives of our faith.
## **Objectives and Activities**
The PCC is committed to enabling as many people as possible to worship at our church and to become part of the parish community. Our services and worship seek to deepen faith and put it into practice - through prayer and consideration of scripture, and through participation in music and sacrament. When planning our activities for the year we seek to follow the Commission’s guidance to meet needs which other agencies and institutions struggle to fully address.
2022 began with another period of anxiety about COVID’s Omicron variant which kept our services smaller and more minimalist than we would have liked. The Vicar was dispatched off for a three-month sabbatical, spending time at Duke University researching ‘Food and Faith’ in order to better inform our work on Food Justice and care for creation initiatives like Eco Church and Forest Church. While she was away our curate, Dr Ruth Barry, ably led the congregation with valiant support from the Associate Priests and the PCC. During this time she also secured a job as vicar of a neighbouring parish. St Andrew’s gave her a big send off in June, with presents including a large cherry tree to remember us by.
The vicar was back in time for Holy Week and a joyous Easter celebration which was well attended. The popular ‘Sunday@4’ afternoon service continued each Sunday whilst the morning service alternated between ‘Café Church’ and a more traditional ‘Sung Communion’.
The PCC reviewed this pattern and in September instituted an 9am BCP Communion on the weeks we had Café Church (which moved to 10.30 with a joint Coffee Hour in between services). A new curate, Jeanine, has been experimenting with a Meditation@ 4 service on 2 Sunday afternoons each month. A new option for children – The Prayground – began during our Sung Communion once a month, with a variety of prayer activities set out for children in the Church Centre. We continued to run Forest Church for families alongside our other Sung
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Communion week. As well as Brunch Church for the teenagers. From September we therefore had an options for children and young people each week, most of them intergenerational. We continue to feel the benefits of our intergenerational Café Church which provides rich opportunities for the development of creativity in our clergy and clergy in training, as well as the congregation. Numbers at all of these services, and at our popular midweek Wednesday Communion grew throughout 2022.
Our Food Hub continued to serve, faithfully, an average 40 families a week through 2022 – this number dipped in the summer but then rose to a high of 60 households once the costof-living crisis and rising energy costs bit at the end of the year. Huge thanks to the large team of volunteers who collect food, lug it into the church, arrange and serve it out and clear up after each session. It’s a wonderful team. Many local people continue to support the Hub with donations of food, toiletries, and finance. In the spring of 2022, we added a Community Café area onto the Hub and this has proved very popular with many people, perhaps a majority of recipients, staying on for free coffee and refreshments and a chat. The Café has also provided a platform for visiting representatives from other charities or local government to offer advice to our guests. Alex Collis continued to lead this initiative, dropping other administrative roles to focus on this from September 2022. She has now stepped away and from April 2023 the Food Hub is being managed by Dr Prakriti Jain. Warm thanks to Alex for her well-informed leadership of the Hub over two ½ years. She has helped us network into a wide range of community services and organisations.
In October 2022 we added two further features into our ‘Hospitality Wednesdays’ – a Youth Café, part funded by a grant to develop ‘Warm Spaces’ and a Coffee Hour open to all in the morning following the Communion service. Both have been very successful in building community.
The Youth Café has a dedicated team of leaders working with our Youthworker in training, Gemma Anderson, to provide a relaxed, fun and nurturing space to young people after school. This is a drop in café, with free cheese toasties, milkshakes and other treats made by the clergy person on duty! We are averaging 12-15 young people each week and there’s a great atmosphere.
The Youth Café is helping us build partnerships with the City Council Community team, Romsey Mill and Youth for Christ, all of whom have come to observe and support our work.
We are discussing how to take this kind of youthwork forward. Meanwhile our more traditional work amongst the church’s young people continues with a monthly ‘Second Sundaes’ youth group, the monthly ‘Brunch Church’ equivalent of youth Sunday school and regular trips and outings. Many of our young people are getting involved as servers and readers in the services, in helping with younger children, or the sound system, and we even managed a ‘youth band’ to play for our Christingle service.
We must as a church continue to prioritise this age group, which has been so deeply affected by the isolation and break in schooling during the pandemic.
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We also continue to prioritise young and old in our community outreach. Chirpy Cherries, our group for babies, tots and their parents/carers, continues to thrive. The addition of an extra curate and of Ali Sanders to the existing team of Karin, Liz, Lorna, Pat and Marisa has been most helpful. There’s a very diverse group of parents, carers and grandparents from many different countries; it’s one group which really reflects the international makeup of our local community.
In 2022 our work in schools has returned to almost pre pandemic levels with monthly assemblies in every school (though Spinney has halved their take up). We have resumed class visits to the church and hosting Harvest Festivals and Carol Services. A new connection was made in 2022 with the independent school specialising in SEND teenagers located in Cherry Hinton Hall. They are now using our church to host their big events.
At the other end of the age range, we have been developing relationships with Heathlands Care Home where we now run a service every three months, with scope to do more. Lois Read has trained to be an ‘Anna Chaplain’ specialising in the pastoral care of older people, and she will be licensed soon. Pastoral visits to those shut in, and prayer for those who are ill continue to be offered by our pastoral team, led by Revd Debbie Ford. There has been a lot of illness in the congregation and community in the wake of the pandemic, and we are aware of more need than we can easily manage to support. People on the prayer list are prayed for regularly in Compline and at the Wednesday Communion.
The rate of funerals we take has been rising and it has been very timely to have an ‘extra’ curate to help with this ministry to the bereaved. Numbers of weddings were down a bit – presumably the uncertainty of COVID, and the cost of living crisis putting some off.
Finally, we continued to campaign for better development in the areas in and adjacent to our parish. A major success was celebrated when the plans to put a Major Distribution Hub near the church were withdrawn and the land sold to a different developer with a much more sympathetic vision for this plot. We have also been in contact with the master planners of the ‘Land north of Cherry Hinton’ or ‘Springstead Village’ trying to influence, in particular, the design of the green spaces and community centre. St Andrew’s is now firmly established as the ‘go to’ place for developers wishing to consult the community.
In all these ways and more, St Andrew’s in 2022 fulfilled its objectives to offer good quality worship to as many as possible in a variety of ways, to strengthen the local community, meeting needs that other groups may not, and to provide pastoral care for the vulnerable.
## **Church Maintenance**
We are now paying a company to check, repair and clean the roof and new drainage works so we can stay on top of the minor repairs needed each year. We began work in 2022 on a major project to restore, by hand, using volunteers, the wood block floor of the church. The main section has been complete by the APCM in 2023 with rather stunning results! Huge thanks for organising this work go to Chris Shore and to about 20 people who got down and cleaned, stained and polished.
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We also refurbished one of our toilets and put a new cooker into the kitchen. The Churchwarden’s report contains more detail.
## **Worship**
By the end of 2022 service patterns were as follows: Compline continued on Zoom at 8pm, Monday, Tues and Thursday evening Morning Prayer continued on Zoom every Tuesday at 8am
Sunday services alternated between an informal and interactive ‘Café Church ‘style (1[st] and 3[rd] Sundays) at 10.30 preceded by a BCP Communion at 9am and a 10 am Sung Communion (2[nd] , 4[th] Sundays). On months with a 5[th] Sunday we hold a 10am ‘Songs of Praise’ Communion service.
On the 2[nd] Sunday of the month we offer an indoor ‘Prayground’ for the children. On the 4[th] Sunday of the month we offer ‘Brunch Church’ for teenagers and an outdoor ‘Forest Church’ for families.
On the third and fourth Sundays of the month a new ‘Meditation’ group meets in church at 4pm. This has successfully attracted participation from beyond our existing congregation.
Our midweek Wednesday Communion at 10am remained quite popular with attendance ranging from 20-25 each week. This service includes a short homily and recorded, occasionally live music. This is followed by a popular ‘Coffee Hour’ which also attracts people from beyond the normal congregation.
Easter, Pet Service, Harvest and Christmas were celebrated imaginatively and attracted larger congregations, indicating that many of our ‘marginal community’ are also coming back to church, at least for these festivals.
## **The Year of John’s Gospel**
A major initiative for our church began at the end of 2022, when a new church year began in December. This is a lectionary year focused on John’s gospel and we look forward to reporting on the impact of sustained preaching on one gospel, plus all the special events featuring opportunities to hear from renowned scholars and to discuss with each other what this gospel means for us today.
## **The Church Centre**
Most, but not all, of the pre-pandemic groups who hired our Centre have returned but we have not been successful at keeping new groups. Our new ‘Business Manager’ Sharon Murray is focusing on how to advertise and manage our Centre to best effect. We are planning to upgrade the Centre with a new floor in the summer of 23.
## **Mission and Evangelism**
With a youthworker in training and a Pioneer Curate (ie a curate whose focus is split between the church and the wider community) 2022 has been a year of envisioning new
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mission possibilities. The start of a Youth Café and the expansion of the Food Hub into a Community Café has given us new relationships and new people to partner with in bringing the love of Jesus to our neighbours. In both those arenas we are working with people of different faiths and none - encouraging them to embrace a Christian ethos in their work even if they don’t share the same faith. The church setting of these cafes affords many natural opportunities to engage in conversations about faith. We are regularly praying for people or with people, and Food Hub guests have come to our services from time to time. The Meditation group, in particular, appeals to those who are exploring, rather than committed believers.
## **Ecumenical Relationships**
At the end of the Lambeth Conference, we hosted the Bishop of Vellore to preach and share a meal with us (along with his wife). This was a truly joyous event, and, we hope, the start of a link with this partner diocese to our own.
The church is an active member of our South Cambridge Deanery. With our closest neighbours, St Johns and St James, we are conducting services at Heathlands Care Home in the latest of our various partnership initiatives. We continue to pray weekly with people from Cherry Hinton Baptist and to help them put on the annual Summer Holiday Club for school age children, which once again took place in person this summer.
## **Director of Music & Communications’ Report: Lucy Bunce**
The musical worship life of St Andrew’s is one of variety and we seek to incorporate music, old and new, to enhance our worship. I am very grateful to all the worshipping musicians who give their time, expertise and energies to this endeavour at St Andrew’s.
## _**Café Church**_
The music for this service is generally contemporary in style and led by a small worship band consisting of Lucy Bunce (piano, harp) and Barry Hart (guitar). Simon Cooper has been a very welcome recent addition on ‘cello and will remain a regular participant. We have endeavoured to introduce some of the best of contemporary worship songs as well as include old favourites.
## _**Sung Communion**_
The music at this service is generally more traditional and led from the organ. We are very blessed at St Andrew’s to have a wonderful team of organists, both from our local community and some of the Cambridge colleges. Huge thanks to Joan Bakewell, Bron Taylor, Matthew Bason, Peter Harland, Ben Markovic and Jack McCade who have played this year. Our student organists often comment on the wonderful welcome they receive at St Andrew’s from both clergy and congregation: they never seem to mind the journey out to Cherry Hinton! Once again, as Ben leaves us to a permanent organist job in London, he has been able to recommend us to some of his colleagues: we look forward to welcoming June Rippon and John Zhang over this next year.
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## _**Songs of Praise Services**_
These services have had many more hymns and songs and Lucy has invited friends from other churches to swell the band. Huge thanks to Emma Cooper (flute), Oliver Shore (flute) and Bob Storey (bass) who have joined us on these joyful occasions. Thank you also to Robin Dalton (trumpet) who played at Easter.
## _**Meditation Services**_
Once a month I have taken my harp to the Meditation@4 service on a Sunday afternoon.
## _**Christmas & Easter Services**_
We have been delighted to welcome back the wonderful Jack Butterworth (a past student organist, who now lives in London) to play the organ for our Christmas Carol Service and Easter Services. He commented in an email to Karin after the Easter services: ‘we had (as ever) such a joyful combination of music, relaxation, worship, food and fun... It really does still feel like 'home', and your welcome and that of everyone in the congregation is so important in that.’
## _**Celebration Choir**_
This year has also seen the institution of our ‘Celebration Choir’. The choir comes together, six times a year, to sing at special occasions. All are welcome to join (young and old) – the only proviso is that to sing on the Sunday you must attend the rehearsal during the previous week. This year, so far, the choir sang at the Harvest Festival, the Christmas Carol Service, Candlemas and on Easter Morning. The year will culminate in singing in a joint Ascension Day service at St John’s, and a Songs of Praise in July (followed by the Choir lunch!). Numbers have been steadily growing and at Easter we had 27 singers, including 5 children.
## _**PA**_
We are very grateful to the small team of people who serve at the sounddesk to make sure we can hear the music, as well as spoken voices on a Sunday.
In January 2023 we asked Paul Hunt to run a training session and as a result of this we have about 9 people who can operate the desk for spoken word sound. About half of the team come from the young people among us, which is wonderful. Some of our operators also have the technical knowledge to stream our services on the St Andrew’s YouTube Channel.
## _**Communications**_
During this year communications at St Andrew’s have been improving in the following ways:
1. We have a new church website
2. We have moved from ChurchDesk to ChurchSuite which (as well as being cheaper) is helping me administer the church rotas more effectively.
3. Facebook is being updated even more regularly and linked to the CH Community Page.
4. Our Instagram account has been relaunched and we are starting to gain more followers.
These things are just a start that will be built on in the coming year.
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## **Safeguarding report: Rebecca Peckham, Parish Safeguarding Officer**
There have been no safeguarding concerns reported during 2022. The role of PSO will be handed over to Dr Kerry Calvo at the 2023 APCM. Sharon Murry has taken on the role of administering the DBS checks and has enrolled us on the Diocesan Parish Safeguarding Dashboard which reminds us of our safeguarding responsibilities and keeps track of training records.
We have spent a great deal of time retrospectively ‘safely recruiting’ people in existing roles and safely recruiting others to new roles. Enormous thanks to all who have done the extensive training as we seek to provide a safer environment and ensure that we are all up to speed with safeguarding matters.
## **Electoral Roll Officer’s report**
Since last year we have seen the addition of a number of new electors and the decease of two existing members. The Electoral Roll was publicly opened for new additions from 29 January to 28 March 2023. The number of electors has risen to 94. A copy of the revised Roll was published on the church notice board from 5 April. A copy of the Roll is available for inspection on a reasonable request being made to the PCC.
Once in every six years the preparation of new church electoral rolls takes place, which means that everyone must come off the roll and re-apply. The next occasion for the preparation of new rolls is in 2025.
## **Financial Review 2022: From the Treasurer**
The accounts presented with this report are the final version, inspected by the independent examiner.
## _**Headlines**_
St Andrew’s broke even in 2022, even though we had been budgeting for a deficit at the start of the year. The accounts show how St Andrew’s depends on regular donations via the envelope scheme, standing orders and the _Parish Giving Scheme_ and _Stewardship_ . _**We are very thankful for the support that we receive in this way**_ . Even then we have needed generous one-off donations and legacies (notably the legacy of sometime parishioner Elizabeth Harper) to enable us to make ends meet.
Thanks to specific grants and donations from statutory bodies, groups and individuals St Andrew’s was able to support the Food Hub and the Warm Space activities. The funds received also enabled us to recover some of the indirect costs (overheads) that these activities drew on.
We were able to meet our commitment to increase our Parish Ministry Share contribution to clergy costs and we will be able continue this positive commitment in 2023 thanks to our reserves position.
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## _**Unrestricted funds**_
The accounts show a modest operating surplus of £2,520 on general unrestricted funds. When designated funds are added to the picture this becomes a surplus of £11,420. These results mean a closing balance on general funds (General plus Church Wardens’ Funds) of £67,154, equivalent to about 7 months of total annual expenditure (from all funds). The combined unrestricted and designated fund balance of £116,184 is equivalent to almost 14 months of unrestricted and designated expenditure.
The turnaround compared to a budgeted deficit of £23k is thanks to a legacy, cost control and the ability to charge relevant costs to the Food Hub.
Regular giving and collections came to £55.3k (2021 £62k). Gift Aid tax reclaimed was £12.9k. One-off gifts and donations to unrestricted general funds were £6.1k. The Harper legacy added £6.5k. Centre Lettings at £6.2k were £4k better than 2021. Weddings and Funerals brought in income of £6.5k.
Regular giving and related Gift Aid enabled us to cover the Parish Ministry Share and just over half of the costs of church services, clergy expenses and pastoral mission. In order to meet the other half of these costs and all of our other running costs such as administration, phone/internet, utilities and cleaning we were still over-reliant on one-off donations and legacies, wedding and funeral fees, centre lettings and recovery of overheads by charging out to the Food Hub fund. _**If we can improve the number of regular givers we will be much more sustainable and able to plan ahead**_
## _**Designated funds**_
The Food Hub received £19.4k in income and spent £10.5k, resulting in a year-end balance £8.9k higher than 12 months previously. This is a useful buffer as we may have to buy in more food in future. Direct costs of the Food Hub (the Co-ordinator’s salary, supplies and expenses) were charged to the fund, together with a proportion of clergy, church staff and utilities.
The Vicar’s Discretionary Fund was created in 2022 with a generous donation of £1k. No expenditure was made from this fund in the course of the year. The Vicar has identified some ways of putting this fund to good use in 2023. Total balance of designated funds at 31 December 2022 was £50k (£20k as cash, £30k as land)
## _**Restricted funds**_
The total value of Restricted Funds held was £32.6k. The Fabric Fund closed £4.4k lower than a year previously, due to significant maintenance and upgrading to plumbing and lighting/electrics. Friends of St Andrew’s ended the year £2.1k higher. Successful fundraising enabled purchase of a new cooker. The modest Churchyard fund continues to meet the expenses related to the churchyard.
## _**Endowment funds**_
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The value of the endowment funds held by Ely Diocese fell by almost £32k (after a still larger gain in 2021). These funds are still worth £20k more than two years ago. Over £285k of investments were held as Endowment Funds managed by the Diocese or by CCLA. These are very restricted to the rainiest of rainy days.
## _**Reserves Policy**_
It is PCC policy to maintain a balance on unrestricted funds (if possible), which equates to at least four months’ unrestricted payments (approximately £33k in 2022), to cover emergency situations that may arise from time to time. The balance of £113.5k held in unrestricted and designated funds at the end of 2022 comfortably meets this target. The balance in the Churchyard/Fabric restricted funds is retained towards the costs of maintaining the church building and grounds. It is our policy to invest our funds balances with the CBF Church of England Deposit and Investment Funds, and the CCLA, COIF Charities and Investment Fund.
## _**2023 forecast**_
Based on the 2022 results and projecting forward the first three months of 2023 operations (including the 10% increase to Parish Ministry Share) and assuming charge outs to the Food Hub on salaries/admin/utilities and on clergy time the PCC is looking conservatively at a full year deficit for 2023 of about £5k. But this figure makes no assumptions about regular giving growth, one-off donations, weddings/funerals or centre hire, all of which will fill in the deficit and put us into modest surplus.
## _**Acknowledgements**_
Finally I should stress that much of the mission and upkeep of St Andrew’s is made possible by _**people freely giving their time and talents. I would like to offer my thanks to everyone who has done so**_ .
In relation to the church finances, I would like particularly to thank _**Ayleen Ross, Mark Goldsbrough and Heather Squires**_ for their considerable contributions.
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**Independent examiner’s report to the trustees of the Parochial Church Council of the Ecclesiastical Parish of Cherry Hinton, St Andrew**
I report to the trustees on my examination of the accounts of the Parochial Church Council of the Ecclesiastical Parish of Cherry Hinton, St Andrew for the year ended 31 December 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my inspection 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 giving me cause to believe that in any material respect:
1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act;
or
2. the accounts do not accord with those records.
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.
Signed:
Name: Anthony Peckham
Relevant professional qualification or membership of professional bodies (if any): Management Accountant (Chartered Institute of Management Accountants) Address: 27 Almoner’s Avenue, Cambridge CB1 8NZ
Date:
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# **The Parochial Church Council of the Parish of St. Andrew, Cherry Hinton, Cambridge in the Diocese of Ely Registered Charity No. 1189269**
**Financial Statements for the year ended 31 December 2022**
**Bankers: Lloyds Bank plc**
**Independent Examiner: Mr T Peckham**
The Parish Church of St. Andrew, Cherry Hinton, Cambridge in the Diocese of Ely 1189269 Annual accounts for the year ended 31 December 2022
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Total_**|**Unrestricted**
**funds**
**Restricted income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
96,729
650
97,379
110,364
7,696
24
7,720
8,851
112
3,090
3,202
11,672
7,618
413
5,390
13,421
9,070
-
-
-
1,108|
|---|---|
||112,154
4,177
5,390
121,721
141,065|
||3,340
8,816
-
12,156
46,544
94,893
231
-
95,124
86,254
-
-
-
-
-
1,108|
||98,233
9,047
-
107,280
133,906|
|||
||13,921
4,870
-
5,390
14,441
7,159|
||-
-
31,975
-
31,975
-
34,038|
||13,921
4,870
-
26,585
-
17,534
-
41,197|
||-
-
-
-
-
2,500
-
2,500
-
-
-
-
-
-
-
-
-
-
-
-
-|
||11,421
2,370
-
26,585
-
17,534
-
41,197|
||104,763
34,925
311,761
451,449
410,252|
||116,184
32,555
285,176
433,915
451,449|
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## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets**
**Tangible assets (Note 7)**
**Heritage assets**
**Investments (Note 8)**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors (Note 9)**
**Investments (Note 8.4)**
**Cash at bank and in hand (Note 10)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 11)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 12)**
**Restricted income funds (Note 12)**
**Unrestricted funds (Note 12)**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
29,700
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- 29,700
- -
240,537 240,537|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
30,890
-
272,512|
|||29,700|-|240,537 270,237|303,402|
|||-
10,224
-
77,419|-
156
-
33,434|- -
- 10,380
44,639 44,639
- 110,852||
||||||-
14,881
39,249
98,820|
|||87,642|33,590|44,639 165,871|152,950|
||||||4,903|
|||1,158|1,035|- 2,193||
|||||||
|||86,484|32,555|44,639 163,678|148,047|
|||||||
|||116,184|32,555|285,176 433,915|451,449|
||||||-
-|
|||-
-|-
-|- -
- -||
|||||||
|||116,184|32,555|285,176
433,915|451,449|
|||-
-
116,184
-|-
32,555
-
-|285,176 285,176
- 32,555
- 116,184
- -||
||||||311,761
34,925
104,763
-|
|||116,184|32,555|285,176 433,915|451,449|
|||Signature||Print Name
K Voth Harman|Date of
approval
dd/mm/yyyy|
10/10/2023
CC17a (Excel)
3
## **Section C Notes to the accounts**
## **Note 1 Basis of preparation**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law.
## **Going Concern**
The PCC are satisfied that the Church has adequate resources to continue to operate as a going concern for the foreseeable future and have prepared the financial statements on that basis.
## **Note 2 Accounting policies**
## **Fixed Assets**
## **Tangible Assets**
Equipment, consisting of the Church sound system, has been written down in value over a period of 5 years.
## **Land**
St. Andrew’s Church owns approximately 6.6 acres of agricultural land conservatively valued at £4,500 per acre.
It is situated on the west side of Barnwell Road, just north of the railway bridge at Coldham’s Lane roundabout.
It is thought this may be part of the Cherry Hinton Church Lands (pre-1963) Charity. On 31 December 2019 the land was let on a Farm Business Tenancy to Allia Ltd. for charitable community farming (Lease started 17 April 2017). The land is not registered with the Land Registry.
## **Investments**
Investments are valued at market value at 31 December.
## **Funds**
**Unrestricted** funds are general funds which can be used for PCC ordinary purposes.
**Designated** funds are general funds which have been designated for a particular purpose.
**Restricted** funds consist of donations received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund.
**Endowment** funds are to be used in accordance with the terms of the particular Bequest or Trust.
## **Incoming resources**
Planned giving and collections are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Donations may be deferred to the next period, if subsequent expenditure specifically linked to the donation does not happen at or shortly after the date of the donation.
Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable.
## **Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. All other expenditure is generally recognised when it is incurred.
## **Reserves**
St Andrew’s aims to maintain a balance of four months general unrestricted expenditure. In 2022 this equated to £33,500. The total balance held in unrestricted funds at 31 December 2022 was £116,033. The balance in the fabric fund is maintained to cover costs of repairs and maintenance in relation to the church buildings.
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 20,087 650 20,737 22,061
and legacies: Gift Aid and Planned Giving 55,296 55,296 62,026
Legacies 6,504 6,504 -
Tax recovered on Gift Aid and Parish Giving
Scheme 12,904 12,904 16,264
General grants provided by government/other
charities 916 916 5,885
Membership subscriptions and sponsorships
which are in substance donations - -
Donated goods, facilities and services - -
Other 1,023 1,023 4,128
Total 96,729 650 - 97,379 110,364
Charitable Fees for weddings and funerals
activities: 6,451 6,451 8,267
Centre Lettings - Charitable objectives 1,245 1,245 570
Chirpy Cherry income 24 24 14
Other - -
Total 7,696 24 - 7,720 8,851
Other trading VAT reclaim on Church Repairs
activities: - 1,734
Insurance claim - -
- -
Other 112 3,090 3,201 9,938
Total 112 3,090 - 3,201 11,672
Income from Interest income 338 558 895 32
investments: Dividend income 1,916 413 4,832 7,162 6,939
Rental and leasing income 5,364 5,364 2,099
Other -
Total 7,618 413 5,390 13,421 9,070
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - 1,108
Total - - - - 1,108
TOTAL INCOME 112,154 4,177 5,390 121,721 141,065
Other information:
All income in the prior year was unrestricted except for: (please
provide description and amounts) £1,734 being a VAT reclaim, relating to costs of structural repairs.
£16,585 in the form of one-off small donations and gifts that were
made with specific requests as to how they should be used.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
N/A
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
N/A
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year amounts)
CC17a (Excel) Certain amounts received in prior year as noted above. 5
**----- End of picture text -----**
10/10/2023
CC17a (Excel)
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 4 Analysis of expenditure
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and
social lotteries - - - - - - - -
Staging fundraising events
1,150 942 - 2,092 2,161 120 - 2,281
Fudraising agents - - - - 598 - - 598
Operating charity shops - - - - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges 2,190 7,874 - 10,064 4,269 39,396 - 43,665
- - - - - - - -
Total expenditure on raising funds 3,340 8,816 - 12,156 7,028 39,516 - 46,544
Expenditure on charitable activities:
- -
Home mission - -
Parish training and mission 7,218 111 7,328 1,350 1,350
Secular charities - -
Parish share 51,238 51,238 46,578 46,578
Staff costs 11,836 11,836 15,750 15,750
Expenses 416 416 163 163
Education - - 36 36
Visiting speakers and musicians 4,347 4,347 4,163 4,163
Communication 3,239 3,239 531 531
Insurance 3,551 3,551 3,381 3,381
Utilities 4,060 4,060 2,846 92 2,938
Church services 3,059 120 3,179 2,512 173 2,685
Chirpy Cherries - - 35 35
Administration 4,690 4,690 2,362 2,362
Food Hub 1,239 1,239 6,282 6,282
Collections for Gifts - - - - -
- - - - - - - -
Total expenditure on charitable
activities 94,893 231 - 95,124 85,989 265 - 86,254
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Furlough payments - - - - 1,108 - - 1,108
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - 1,108 - - 1,108
TOTAL EXPENDITURE 98,233 9,047 - 107,280 94,125 39,781 - 133,906
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activities Grant Activities Grant
Activity or programme undertaken directly funding of activities Support Costs Total this year undertaken directly funding of activities Support Costs Total last year
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
**----- End of picture text -----**
10/10/2023
CC17a (Excel)
6
**Section C Notes to the accounts (cont)**
## **Note 5 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **5.1 Staff Costs**
|**5.1 Staff Costs**||||||||
|---|---|---|---|---|---|---|---|
||||**This year**|||**Last year**||
||||**£**|||**£**||
|**Salaries and wages**||||11,503|||15,091|
|**Social security costs**|||||95||326|
|**Pension costs (defined contribution scheme)**|||||237||333|
|**Other employee benefits**|||||-||-|
||**Total staff costs**|||11,836|||15,750|
|**This year:**||||||||
|**Please provide details of expenditure on staff working for the**||||||||
|**charity whose contracts are with and are paid by a related party**||N/A||||||
|**Last year:**||||||||
|**Please provide details of expenditure on staff working for the**||||||||
|**charity whose contracts are with and are paid by a related party**||N/A||||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**£100,000 to £109,999**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**Band**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
N/A
**Number of employees**|
|---|---|
|**5.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**This year**
**Last year**
**Number**
**Number**
**Fundraising**
-
-
**Charitable Activities**
1 3
**Governance**
-
-
**Other**
3 3
**Total**4 6|**This year**
**Last year**
**Number**
**Number**
-
-
1 3
-
-
3 3|
|---|---|---|
10/10/2023
CC17a (Excel)
7
## **Section C Notes to the accounts (cont)**
**Note 6 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**6.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
237 333
**The expense is allocated**
**to unrestricted funds, as**
**they are incurred in the**
**course of the charitable**
**activities of the church.**
**N/A**|
|---|---|
10/10/2023
CC17a (Excel)
8
## **Section C Notes to the accounts (cont)**
## **Note 7 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **7.1 Cost or valuation**
|**7.1 Cost or valuation**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**||**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**||
**Fixtures, fittings**
**and equipment**
**£**||**Total**
**£**|
|At the beginning of the year|||29,700||-||-||8,180|37,880|
|Additions||||-|-||-||-|-|
|Revaluations||||-|-||-||-|-|
|Disposals||||-|-||-||-|-|
|Transfers *||||-|-||-||-|-|
|At end of the year|||29,700||-||-||8,180|37,880|
|**7.2 Depreciation and impairments**|||||||||||
||****Basis**|N/A - Land|||SL or RB|SL or RB|||SL|SL or RB|
||**** Rate**|||||||5 years|||
||||||||||||
|At beginning of the year||||-|-||-||6,990|6,990|
|Disposals||||-|-||-||-|-|
|Depreciation||||-|-||-||1,190|1,190|
|Impairment||||-|-||-||-|-|
|Transfers*||||-|-||-||-|-|
|At end of the year||||-|-||-||8,180|8,180|
|**7.3 Net book value**|||||||||||
|Net book value at the beginning of the year|||29,700||-||-||1,190|30,890|
|Net book value at the end of the year|||29,700||-||-||-|29,700|
10/10/2023
CC17a (Excel)
9
**Section C Notes to the accounts (cont)**
**Note 8 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **8.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
272,512 - - - - 272,512
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- 31,975 - - - - - 31,975|
|---|---|
||240,537 - - - - 240,537|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **8.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Social investments**
**Other investments**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**8.3 If your charity holds investment properties, please com**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**Other investments**
**Total**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**8.4 Please provide a breakdown of current asset investm**
**Analysis of current asset investments**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or disposal**
**proceeds**
**Investment properties**
**Social investments**
**Cash or cash equivalents**
**Listed investments**
**Other investments**
**Total**|240,537
**£**
**£**
-
- -
**Fair value at year end**
**Cost less impairment**
- -
- -
- -|
|---|---|
||272,512
£
44,639
39,249
240,537 -
240,537
- -
- -
- -
**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
272,512
**plete the following note:**
**This year**
**Last year**
- -
272,512 -
**ents, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
- -
- -
**£**
- -
- -
44,639 39,249|
10/10/2023
CC17a (Excel)
10
**Section C Notes to the accounts (cont)**
## **Note 9 Debtors and prepayments**
## **Prepayments and accrued income Total**
**----- Start of picture text -----**
This year Last year
£ £
10,380 14,881
10,380 14,881
**----- End of picture text -----**
337
## **Section C Notes to the accounts (cont)**
**Note 10 Cash at bank and in hand**
|**Note 10 Cash at bank and in hand**||
|---|---|
|**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
- -
26,005 25,668
84,847 73,152
- -|
||110,852 98,820|
10/10/2023
CC17a (Excel)
12
**Section C Notes to the accounts (cont)**
## **Note 11 Creditors and accruals**
**Accruals and deferred income**
**Taxation and social security Other creditors Total**
**----- Start of picture text -----**
Amounts falling due within one year
This year Last year
£ £
2,056 4,754
112 92
25 58
2,193 4,904
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 12 Charity funds**
## **12.1 Details of material funds held and movements during the CURRENT reporting period (2022)**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
Type PE, EE R or UR * Purpose and Restrictions balances brought Gains and balances carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund UR To support the ongoing charitable activities of the church. 34,273 89,489 - 87,779 35,984
Also to support the charitable activities of the church, to be used at the
Church Wardens Fund UR discretion of the church wardens. 30,361 2,310 - 2,500 30,171
Church Yard Fund R To meet ongoing costs of maintaining the churchyard. 468 723 - 3,330 2,500 361
Fabric Fund R To meet ongoing costs of maintaining the church buildings. 29,501 166 - 4,546 25,121
Designated funds for use in supporting the church's role in running the
Food Hub UR community food 'hub' 10,429 19,354 - 10,453 19,330
Ministry Discretionary Fund UR Separate fund for use at discretion of Ministry team - 1,000 1,000
A specific fund used to hold grants from the Lottery Fund toward
Heritage Lottery Fund R restoring the church buildings. - -
Friends of St Andrews R Funds raised to support the charitable activities of the church. 4,484 3,088 - 941 6,631
Sunday School Fund R For particular use in supporting activities of Children's groups. 470 200 - 231 439
May be used for any purpose providing the Campbell Allen family
graves are maintained.
Invested in 32 shares in the CBF Investment Fund valued at
£20.6614 each at 31/12/22.
Dividends are paid into the Churchyard Fund.
Campbell Allen Graves PE 749 - 88 661
Set up with £300 on the death of Charles Fisher Doggett, a
parishioner, in 1977, for the upkeep of the churchyard. Invested in
295 shares in the CBF Investment Fund valued at £20.6614 each at
31/12/22.
Dividends are paid into the Churchyard Fund.
Doggett Bequest PE 6,908 - 813 6,094
Set up with £200 under the Will of Muriel Georgina Margaret
Schneider for the maintenance of the grave of her late husband, who
was vice-principal of Ridley Hall, and herself. The Bequest is
expendable.
Invested in 238 shares in the CBF Investment Fund valued at
£20.6614 each at 31/12/22.
Schneider Bequest PE 5,573 - 656 4,916
Set up with £1,000 in 1978, on the death of William Arthur Stubbings,
a parishioner, for the benefit of the maintenance of the Church
building.
Invested in 107.74 shares in the CBF Investment Fund valued at
£20.6614 each at 31/12/22.
Dividends are paid into the Fabric Fund.
Stubbings Fabric Bequest PE 2,523 - 297 2,226
This Charity derives from the Sale of Church Lands up to 1963. The
objects of the Charity are at the discretion of the Vicar and
Churchwardens of St. Andrew’s, who are also the custodian trustees.
Invested in 3530.36 shares in the CCLA COIF Investment Fund
Cherry Hinton Church Lands valued at £18.1749 each at 31/12/22.
(pre-1963) Charity PE Dividends are paid into the Churchwardens Fund. 72,606 - 8,443 64,163
Sale of Land (Fulbourn Old Drift)
Trust PE 223,405 5,390 - 21,678 207,117
Barnwell Road Lands UR Designated funds 29,700 - - - - 29,700
Other funds N/a N/a - - - - - -
Total Funds 451,449 121,720 - 107,280 - - 31,975 433,915
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 12 Charity funds**
## **12.1 Details of material funds held and movements during the CURRENT reporting period (2021)**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
- _**Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
Type PE, EE R or UR * Purpose and Restrictions balances brought Gains and balances carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund UR To support the ongoing charitable activities of the church. 25,005 89,528 - 82,259 2,000 34,273
Also to support the charitable activities of the church, to be used at
Church Wardens Fund UR the discretion of the church wardens. 39,037 2,324 - 11,000 30,361
Church Yard Fund R To meet ongoing costs of maintaining the churchyard. 800 17,041 - 28,373 11,000 468
Fabric Fund R To meet ongoing costs of maintaining the church buildings. 37,896 64 - 1,555 - 6,904 29,501
Designated funds for use in supporting the church's role in running
Food Hub UR the community food 'hub' - 24,340 - 11,911 - 2,000 10,429
A specific fund used to hold grants from the Lottery Fund toward
Heritage Lottery Fund R restoring the church buildings. 6 1,734 - 8,644 6,904 -
Friends of St Andrews R Funds raised to support the charitable activities of the church. 4,306 1,220 - 1,042 4,484
Sunday School Fund R For particular use in supporting activities of Children's groups. 470 123 - 123 470
May be used for any purpose providing the Campbell Allen family
graves are maintained.
Invested in 32 shares in the CBF Investment Fund valued at
£23.4181 each at 31/12/21.
Dividends are paid into the Churchyard Fund.
Campbell Allen Graves PE 655 94 749
Set up with £300 on the death of Charles Fisher Doggett, a
parishioner, in 1977, for the upkeep of the churchyard. Invested in
295 shares in the CBF Investment Fund valued at £23.4181 each at
31/12/21.
Dividends are paid into the Churchyard Fund.
Doggett Bequest PE 6,043 865 6,908
Set up with £200 under the Will of Muriel Georgina Margaret
Schneider for the maintenance of the grave of her late husband, who
was vice-principal of Ridley Hall, and herself. The Bequest is
expendable.
Invested in 238 shares in the CBF Investment Fund valued at
£23.4181 each at 31/12/21.
Schneider Bequest PE 4,875 698 5,573
Set up with £1,000 in 1978, on the death of William Arthur
Stubbings, a parishioner, for the benefit of the maintenance of the
Church building.
Invested in 107.74 shares in the CBF Investment Fund valued at
£23.4181 each at 31/12/21.
Dividends are paid into the Fabric Fund.
Stubbings Fabric Bequest PE 2,207 316 2,523
This Charity derives from the Sale of Church Lands up to 1963. The
objects of the Charity are at the discretion of the Vicar and
Churchwardens of St. Andrew’s, who are also the custodian trustees.
Invested in 3530.36 shares in the CCLA COIF Investment Fund
Cherry Hinton Church Lands valued at £20.5664 each at 31/12/21.
(pre-1963) Charity PE Dividends are paid into the Churchwardens Fund. 63,586 9,020 72,606
Set up in 1977 with £56,700 from the Sale of land in Fulbourn Old
Drift to the Cambridgeshire County Council for a new school. The
interest/dividends from the invested money are to be used for the
upkeep of the churchyard in the first instance, but if the money
cannot be applied for this purpose it may be used for furthering the
religious and other charitable work of the Church of England within
the parish of Cherry Hinton St. Andrew.
Invested now in 7863.62 shares in the CBF Investment Fund valued
£23.4181 each at 31/12/21.
Dividends are paid into the CBF Deposit Fund which also
accumulates interest of its own. Money in the Deposit Fund can only
be paid out with the approval of the Ely Diocesan Board of Finance
Sale of Land (Fulbourn Old (EDBF)
Drift) Trust PE 195,666 4,692 23,047 223,405
Barnwell Road Lands UR Designated funds 29,700 - - - - 29,700
Other funds N/a N/a - - - - - -
Total Funds 410,252 141,065 - 133,907 - 34,038 451,449
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)**
## **Note 12 Charity funds (cont)**
## **12.3 Transfers between funds**
## **This year**
|**This year**||||
|---|---|---|---|
||**Reason for transfer and where endowment is converted to income,**|**Amount**||
||**legal power for its conversion**|||
|Between unrestricted and|To maintain reserves in the Fabric and Churchyard funds, to be used in|2,500||
|restricted funds|meeting the ongoing costs incurred in respect of the church buildings.|||
|Between endowment and|||0|
|restricted funds||||
|Between endowment and|||0|
|unrestricted funds||||
|||||
## **Last year**
||**Reason for transfer and where endowment is converted to income,**|**Amount**||
|---|---|---|---|
||**legal power for its conversion**|||
|Between unrestricted and|To maintain reserves in the Fabric and Churchyard funds, to be used in|11,000||
|restricted funds|meeting the ongoing costs incurred in respect of the church buildings.|||
|Between endowment and|||0|
|restricted funds||||
|Between endowment and|||0|
|unrestricted funds||||
|||||
|**12.4 Designated funds**||||
|**This year**||||
|**Planned use**|**Purpose of the designation**|**Amount**||
||St. Andrew’s Church owns approximately 6.6 acres of agricultural land|||
||conservatively valued at £4,500 per acre. On 31 December 2019 the land|||
||was let on a Farm Business Tenancy to Allia ltd. for charitable community|**29700**||
||farming (Lease started 17 April 2017).|||
|Barnwell Road Lands||||
|Food Hub|Designated funds for use in supporting the church's role in running the|||
||community food 'hub'|**19330**||
|Discretionary Fund|Separate fund established for use at the discretion of the Ministry team.|||
|||**1000**||
|||||
|||||
|||||
|**Last year**||||
|**Planned use**|**Purpose of the designation**|**Amount**||
||St. Andrew’s Church owns approximately 6.6 acres of agricultural land|||
||conservatively valued at £4,500 per acre. On 31 December 2019 the land
was let on a Farm Business Tenancy to Allia ltd. for charitable community|**29700**||
|Barnwell Road Lands|farming (Lease started 17 April 2017).|||
|Food Hub|Designated funds for use in supporting the church's role in running the|**10429**||
||community food 'hub'|||
|||||
|||||
|||||
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**Section C Notes to the accounts (cont)**
**Note 13 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **13.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**
**Barnabas Leeke is an ex officio trustee by his licensing to the parish. During 2021 he**
**was paid a total of £531 for his freelance work on church communications. This work**
**was funded by the 'Mission Grant' we received from Ely Diocese.**|
|---|---|
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an FALSE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Name of trustee Legal authority (eg order, governing Remuneration contributionPension Redundancy (including loss of Other TOTAL
document) office)/ex
gratia
£ £ £ £
B Leeke Statutory power 531 - - - 531
- - - - -
- - - - -
- - - - -
Please give details of why remuneration or other employment benefits were paid. Barnabas Leeke is an ex officio trustee by his licensing to the parish. During 2021 he was paid a total of £531 for his freelance work on church communications. This work was funded by the 'Mission Grant' we received from Ely Diocese.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
**----- End of picture text -----**
## **13.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
_**FALSE**_
|**Type of expenses reimbursed**
**Travel**
**Subsistence**
**Accommodation**
**Other (please specify):**
**Third party expenses paid on behalf of the church**
**TOTAL**
**Please provide the number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
3,688 5,673|
|---|---|
||
3,688 5,673|
||
**4**
**6**|
## **13.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|
**Name of the trustee**
**or related party**
**Relationship**
**to charity**
**Description of the**
**transaction(s)**
**Amount**
**Balance at**
**period end**
**£**
**£**
**There have been no related party transactions in the reporting period (True or False)**
**Provision fo**
**at peri**
**£**|**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**_TRUE_**
**r bad debts**
**od end**
|
|---|---|
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_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**_
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**----- Start of picture text -----**
Last year
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
Name of the trustee or related party Relationship to charity Description of the transaction(s) Amount period endBalance at Provision for bad debts at period end written off reporting during
period
£ £ £ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the nature
of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any
guarantees given or received.
**----- End of picture text -----**
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## Independent examiner's report to the trustees of the Parochial Church Council of the Ecclesiastical Parish of Cherry Hinton, St Andrew
I report to the trustees on my examination of the accounts of the Parochial Church Council of the Ecclesiastical Parish of Cherry Hinton, St Andrew for the year ended 31 December 2022.
## Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my inspection 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 giving me cause to believe that in any material respect:
1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act;
## or
2. the accounts do not accord with those records.
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.
## Signed:
## Name: Anthony Peckham
Relevant professional qualification or membership of professional bodies (if any): Management Accountant (Chartered Institute of Management Accountants) Address: 27 Almoner's Avenue, Cambridge CBI 8NZ Date: I / 6 / 7-—3
13