**PARISH REPORT 2022**
## **The Orthodox Church of St Mar�n and St Helen, Colchester**
St Mar�n’s Church West Stockwell Street Colchester CO1 1HN St Helen’s Chapel Maidenburgh Street Colchester CO1 1UB
## **Charity Registra�on Number 1192469 (England & Wales)**
Orthodox Parish of St Martin and St Helen, Colchester - Report 2022 page 1 of 4
## **Aim and purposes**
The Parish Council (PC) has the responsibility of coopera�ng with our priest, the Reverend Father Alexander Haig, in promo�ng in the parish, the whole mission of the Orthodox Church. The trustees together with the PC are responsible for making certain that the parish meets its responsibili�es as a registered charity; complies with the law and is accountable to donors, beneficiaries, volunteers, and the general public.
## **Objec�ves and Ac�vi�es**
The PC is commi�ed to enabling as many people as possible to worship at our church and to become part of our parish community. The PC maintains an overview of worship throughout the parish and makes sugges�ons on how our services can involve Orthodox and those seeking Orthodoxy. Within the community we have many from countries who are predominately Orthodox as well as converts from the UK and other countries. Our services and worship put faith into prac�ce through prayer and scripture, music and sacrament.
When planning our ac�vi�es for the year, we have considered the
guidance on chari�es for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:
- Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus.
- Provision of pastoral care for people living in the parish.
- Missionary and outreach work.
## **2022 in Review**
The Parish completed the purchase of St Mar�n’s Church in West Stockwell Street in January 2022. Weekend services have been moved to St Mar�n’s while St Helen’s is the venue for weekday services and is kept open during the day�me for pilgrims, visitors and private prayer.
In December Archbishop Silouan visited and ordained Deacon Mark to the Priesthood. Also in December the St Mar�n’s Appeal reached the £200,000 target the parish had set at the launch in May 2018.
Orthodox Parish of St Martin and St Helen, Colchester - Report 2022 page 2 of 4
During September both churches had many visitors at the Heritage open days.
Average a�endance at Sunday services con�nued to increase to about double the numbers prior to the disrup�ons caused by pandemic lockdowns.
## **Volunteers**
We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is.
## **Financial Review**
Our unrestricted income for 2022 was £31,626; our expenditure £14,150. Our unrestricted accumulated fund is £58,393. The restricted fund for St Mar�ns at end of year stands at £196,628 (of which £170,814 is in tangible fixed assets), making total funds held £255,221.
The unrestricted reserves have fallen over the year as the parish launches work to turn St Mar�n’s Church (declared redundant by the Church of England in 1953) useable for regular worship once again.
The basis of accoun�ng has been changed from the receipts and payments method to the accruals method of accounts prepara�on. The prior year’s results have not been restated for the reason that the liabili�es and accrued income and expenditure at the end of 2021 would not have materially altered the understanding of the Parish’s financial posi�on at that date.
In 2013 the Parish Council met without Father Alexander and his wife Khouria Hilary present and voted in favour of an honorarium of £500 to each of them for the hard work that they put in during Lent and in par�cular Holy Week. These honoraria con�nue to be paid. No other trustee receives payments other than expenses.
## **Trustees at end of 2022**
Rev Alexander Alistair Ma�hew Haig BD AKC
Rev John Mark Shillaker
Dusan Radunovic
Nicholas Edwin Taylor
Orthodox Parish of St Martin and St Helen, Colchester - Report 2022 page 3 of 4
Theodora Ford
Jon Peter Kanaar
Catalin Fliscu
George Philip Harrison
Hilary Mary Haig ARCM
Elena Kanaar
Tasos Papastylianou
Michael Kampouridis
Orthodox Parish of St Martin and St Helen, Colchester - Report 2022 page 4 of 4
**----- Start of picture text -----**
The Orthodox Parish of St martin and St Helen, ColchesCharity No
(if any) 1192469
Annual accounts for the period
Period end
Period start date 01/01/2022 To date 31/12/2022
**----- End of picture text -----**
## **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 6)**
**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
1
**_Total_**
**_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|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
31,418
21,685
-
53,103
39,004
-
-
-
-
-
-
-
-
-
-
208
-
208
157
-
-
-
-
-
-
-
-
-
-|
|---|---|
||31,626
21,685
-
53,311
39,161|
||-
-
-
-
-
14,150
11,818
-
25,968
10,569
-
-
-
-
-
-
-
-
-
-|
||14,150
11,818
-
25,968
10,569|
|||
||17,476
9,867
-
27,343
28,592|
||-
-
-
-
-|
||17,476
9,867
-
27,343
28,592|
||-
-
-
-
-
29,924
-
29,924
-
-
-
-
-
-
-
-
-
-
-
-
-|
||12,448
-
39,791
-
27,343
28,592|
||71,041
156,837
-
227,878
199,286|
||58,593
196,628
-
255,221
227,878|
|||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**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
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
170,814
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
170,814
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|170,814|-
170,814|-|
|||-
4,480
-
58,331|-
3,321
-
24,652|-
-
- 7,801
-
-
-
82,983||
||||||-
-
-
227,878|
|||62,811|27,973|-
90,784|227,878|
||||||-|
|||4,217|2,160|- 6,377||
|||||||
|||58,594|25,813|-
84,407|227,878|
|||||||
|||58,594|196,627|**-**
255,221|227,878|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||58,594|196,627|-
255,221|227,878|
|||-
58,594|196,627|-
196,627
- 58,594
-||
||||||-
156,836
71,042|
|||58,594|196,627|-
255,221|227,878|
|||Signature||Fr Alexander Haig
Mr Nick Taylor
Print Name|Date of
approval
dd/mm/yyyy
04/06/2023
**04/06/2023**|
CC17a (Excel)
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## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* 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 Reporting Standard applicable in the United Kingdom and Republic of • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
_**not applicable not applicable not applicable**_
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
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**----- Start of picture text -----**
The basis of preparation has changed from "receipts and
(i) the nature of the change in accounting policy;
payments" to "accruals".
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; The charity now holds fixed assets.
and
(iii) the amount of the adjustment for each line affected No material adjustments needed to be made.
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|* -Tick as appropriate||
|---|---|---|
|**_Please disclose:_**|||
|**_(i) the nature of any changes;_**|||
|**_(ii) the effect of the change on income and expense or_**|||
|**_assets and liabilities for the current period; and_**|||
|**_(iii) where practicable, the effect of the change in one or_**|||
|**_more future periods._**|||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* * -Tick as appropriate No*
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a
Yes
No
N/a
|
|---|---|
**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 24,889 18,364 - 43,253 26,688
and legacies: Gift Aid 6,529 3,321 - 9,850 12,316
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 31,418 21,685 - 53,103 39,004
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 208 - - 208 157
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 208 - - 208 157
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 - - - - -
Total - - - - -
TOTAL INCOME 31,626 21,685 - 53,311 39,161
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
St Martin Appeal fund donations and Gift Aid of £19,112
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
not applicable
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
not applicable
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
not applicable
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
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
- - - - -
Fudraising agents
- - - - -
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 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Parish activities 7,749 - - 7,749 6,500 367 - 6,867
Premises costs 6,041 - - 6,041 1,187 2,500 - 3,687
Governance costs
360 46 - 406 - 15 - 15
Professional fees - 11,772 - 11,772 - - - -
Total expenditure on charitable
activities 14,150 11,818 - 25,968 7,687 2,882 - 10,569
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 14,150 11,818 - 25,968 7,687 2,882 - 10,569
**----- End of picture text -----**
CC17a (Excel)
11/07/2024
9
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
120 -
- -
- -
- -|
|---|---|
CC17a (Excel)
11/07/2024
10
**Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 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||||-|-|-|-|-|
|Additions|||150,387||-|-|20,427|170,814|
|Revaluations||||-|-|-|-|-|
|Disposals||||-|-|-|-|-|
|Transfers *||||-|-|-|-|-|
|At end of the year|||150,387||-|-|20,427|170,814|
|**14.2 Depreciation and impairments**|||||||||
||****Basis**|SL|||SL|RB|RB||
||**** Rate**|
0%|||||0%||
||||||||||
|At beginning of the year||||-|-|-|-|-|
|Disposals||||-|-|-|-|-|
|Depreciation||||-|-|-|-|-|
|Impairment||||-|-|-|-|-|
|Transfers*||||-|-|-|-|-|
|At end of the year||||-|-|-|-|-|
|**14.3 Net book value**|||||||||
|Net book value at the beginning of the|year|||-|-|-|-|-|
|Net book value at the end of the year|||150,387||-|-|20,427|170,814|
CC17a (Excel)
11/07/2024
11
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
**19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
7,801.0 -
7,801.0 -
**----- End of picture text -----**
CC17a (Excel)
11/07/2024
12
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Accruals for grants payable Bank loans and overdrafts**
**Trade creditors Payments received on account for contracts or performance-related grants**
**Accruals and deferred income Taxation and social security Other creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
6,377 - - -
- - - -
- - - -
Total 6,377 - - -
**----- End of picture text -----**
CC17a (Excel)
11/07/2024
13
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
35,326 10,218
47,657 217,659
- -|
||82,983 227,877|
CC17a
14
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**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
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Donations for the purpose of purchasing
and fitting out St Martin's church in
St Martin's Appeal Fund R Colchester. 156,837 21,685 - 11,818 29,923 - 196,627
Parish General Fund U General operations. 71,041 31,626 - 14,150 - 29,923 - 58,594
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 227,878 53,311 - 25,968 - - 255,221
**----- End of picture text -----**
CC17a (Excel)
11/07/2024
15
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**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
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Donations for the purpose of purchasing
and fitting out St Martin's church in
St Martin's Appeal Fund R Colchester. 140,606 19,112 - 2,882 - - 156,836
Parish General Fund U General operations. 58,679 20,049 - 7,687 - - 71,041
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 199,285 39,161 - 10,569 - - 227,877
**----- End of picture text -----**
CC17a (Excel)
11/07/2024
16
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 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|Funds not held in separate bank accounts.||£29,923|
|restricted funds||||
|Between endowment and||||
|restricted funds||||
|Between endowment and||||
|unrestricted funds||||
|||||
|**Last year**||||
||**Reason for transfer and where endowment is converted to income,**||**Amount**
|
|||**legal power for its conversion**||
|Between unrestricted and||||
|restricted funds||||
|Between endowment and||||
|restricted funds||||
|Between endowment and||||
|unrestricted funds||||
|||||
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
11/07/2024
17
## **Section C Notes to the accounts (cont)**
## **Note 28 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.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**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)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
_**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.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**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)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
_**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.**_
CC17a (Excel)
11/07/2024
18
## **28.2 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".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) FALSE
This year Last year
Type of expenses reimbursed
£ £
Travel 1,037 240
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL 1,037 240
Please provide the number of trustees reimbursed for expenses or who 2 1
had expenses paid by the charity
**----- End of picture text -----**
## **28.3 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**
|**This year**|**This year**|**This year**|**This 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**||**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
|||||||||||**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.**_
CC17a (Excel)
11/07/2024
19
## **Last year**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
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 -----**
CC17a (Excel)
11/07/2024
20
**----- Start of picture text -----**
The Orthodox Parish of St martin and St Helen, ColchesCharity No
(if any) 1192469
Annual accounts for the period
Period end
Period start date 01/01/2022 To date 31/12/2022
**----- End of picture text -----**
## **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 6)**
**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
1
**_Total_**
**_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|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
31,418
21,685
-
53,103
39,004
-
-
-
-
-
-
-
-
-
-
208
-
208
157
-
-
-
-
-
-
-
-
-
-|
|---|---|
||31,626
21,685
-
53,311
39,161|
||-
-
-
-
-
14,150
11,818
-
25,968
10,569
-
-
-
-
-
-
-
-
-
-|
||14,150
11,818
-
25,968
10,569|
|||
||17,476
9,867
-
27,343
28,592|
||-
-
-
-
-|
||17,476
9,867
-
27,343
28,592|
||-
-
-
-
-
29,924
-
29,924
-
-
-
-
-
-
-
-
-
-
-
-
-|
||12,448
-
39,791
-
27,343
28,592|
||71,041
156,837
-
227,878
199,286|
||58,593
196,628
-
255,221
227,878|
|||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**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
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
170,814
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
170,814
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|170,814|-
170,814|-|
|||-
4,480
-
58,331|-
3,321
-
24,652|-
-
- 7,801
-
-
-
82,983||
||||||-
-
-
227,878|
|||62,811|27,973|-
90,784|227,878|
||||||-|
|||4,217|2,160|- 6,377||
|||||||
|||58,594|25,813|-
84,407|227,878|
|||||||
|||58,594|196,627|**-**
255,221|227,878|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||58,594|196,627|-
255,221|227,878|
|||-
58,594|196,627|-
196,627
- 58,594
-||
||||||-
156,836
71,042|
|||58,594|196,627|-
255,221|227,878|
|||Signature||Fr Alexander Haig
Mr Nick Taylor
Print Name|Date of
approval
dd/mm/yyyy
04/06/2023
**04/06/2023**|
CC17a (Excel)
11/07/2024
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* 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 Reporting Standard applicable in the United Kingdom and Republic of • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
_**not applicable not applicable not applicable**_
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
CC17a (Excel)
11/07/2024
3
**----- Start of picture text -----**
The basis of preparation has changed from "receipts and
(i) the nature of the change in accounting policy;
payments" to "accruals".
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; The charity now holds fixed assets.
and
(iii) the amount of the adjustment for each line affected No material adjustments needed to be made.
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|* -Tick as appropriate||
|---|---|---|
|**_Please disclose:_**|||
|**_(i) the nature of any changes;_**|||
|**_(ii) the effect of the change on income and expense or_**|||
|**_assets and liabilities for the current period; and_**|||
|**_(iii) where practicable, the effect of the change in one or_**|||
|**_more future periods._**|||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* * -Tick as appropriate No*
CC17a (Excel)
11/07/2024
4
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a
Yes
No
N/a
|
|---|---|
**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 24,889 18,364 - 43,253 26,688
and legacies: Gift Aid 6,529 3,321 - 9,850 12,316
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 31,418 21,685 - 53,103 39,004
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 208 - - 208 157
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 208 - - 208 157
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 - - - - -
Total - - - - -
TOTAL INCOME 31,626 21,685 - 53,311 39,161
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
St Martin Appeal fund donations and Gift Aid of £19,112
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
not applicable
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
not applicable
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
not applicable
**----- End of picture text -----**
CC17a (Excel)
11/07/2024
8
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
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
- - - - -
Fudraising agents
- - - - -
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 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Parish activities 7,749 - - 7,749 6,500 367 - 6,867
Premises costs 6,041 - - 6,041 1,187 2,500 - 3,687
Governance costs
360 46 - 406 - 15 - 15
Professional fees - 11,772 - 11,772 - - - -
Total expenditure on charitable
activities 14,150 11,818 - 25,968 7,687 2,882 - 10,569
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 14,150 11,818 - 25,968 7,687 2,882 - 10,569
**----- End of picture text -----**
CC17a (Excel)
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9
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
120 -
- -
- -
- -|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 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||||-|-|-|-|-|
|Additions|||150,387||-|-|20,427|170,814|
|Revaluations||||-|-|-|-|-|
|Disposals||||-|-|-|-|-|
|Transfers *||||-|-|-|-|-|
|At end of the year|||150,387||-|-|20,427|170,814|
|**14.2 Depreciation and impairments**|||||||||
||****Basis**|SL|||SL|RB|RB||
||**** Rate**|
0%|||||0%||
||||||||||
|At beginning of the year||||-|-|-|-|-|
|Disposals||||-|-|-|-|-|
|Depreciation||||-|-|-|-|-|
|Impairment||||-|-|-|-|-|
|Transfers*||||-|-|-|-|-|
|At end of the year||||-|-|-|-|-|
|**14.3 Net book value**|||||||||
|Net book value at the beginning of the|year|||-|-|-|-|-|
|Net book value at the end of the year|||150,387||-|-|20,427|170,814|
CC17a (Excel)
11/07/2024
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**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
**19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
7,801.0 -
7,801.0 -
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Accruals for grants payable Bank loans and overdrafts**
**Trade creditors Payments received on account for contracts or performance-related grants**
**Accruals and deferred income Taxation and social security Other creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
6,377 - - -
- - - -
- - - -
Total 6,377 - - -
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
35,326 10,218
47,657 217,659
- -|
||82,983 227,877|
CC17a
14
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**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
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Donations for the purpose of purchasing
and fitting out St Martin's church in
St Martin's Appeal Fund R Colchester. 156,837 21,685 - 11,818 29,923 - 196,627
Parish General Fund U General operations. 71,041 31,626 - 14,150 - 29,923 - 58,594
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 227,878 53,311 - 25,968 - - 255,221
**----- End of picture text -----**
CC17a (Excel)
11/07/2024
15
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**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
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Donations for the purpose of purchasing
and fitting out St Martin's church in
St Martin's Appeal Fund R Colchester. 140,606 19,112 - 2,882 - - 156,836
Parish General Fund U General operations. 58,679 20,049 - 7,687 - - 71,041
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 199,285 39,161 - 10,569 - - 227,877
**----- End of picture text -----**
CC17a (Excel)
11/07/2024
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 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|Funds not held in separate bank accounts.||£29,923|
|restricted funds||||
|Between endowment and||||
|restricted funds||||
|Between endowment and||||
|unrestricted funds||||
|||||
|**Last year**||||
||**Reason for transfer and where endowment is converted to income,**||**Amount**
|
|||**legal power for its conversion**||
|Between unrestricted and||||
|restricted funds||||
|Between endowment and||||
|restricted funds||||
|Between endowment and||||
|unrestricted funds||||
|||||
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 28 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.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**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)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
_**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.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**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)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
_**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.**_
CC17a (Excel)
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18
## **28.2 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".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) FALSE
This year Last year
Type of expenses reimbursed
£ £
Travel 1,037 240
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL 1,037 240
Please provide the number of trustees reimbursed for expenses or who 2 1
had expenses paid by the charity
**----- End of picture text -----**
## **28.3 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**
|**This year**|**This year**|**This year**|**This 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**||**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
|||||||||||**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.**_
CC17a (Excel)
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## **Last year**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
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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