Berwick PCC
Trustees Annual Report and Financial Report
UK registered charity number 1197144
For the year ended 31st December 2023
CONTENTS
Page
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2-5 Trustees annual report
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6 Statement of financial receipts and payments 7 Statement of assets and liabilities
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8-12 Notes to the accounts
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13 Report of the independent examiner
Website: www.berwickchurch.org.uk
Incumbent: The Reverend Peter Blee The Parsonage, Berwick, BN26 6SR
Independent
examiner: Oliver Read FCCA ACA
Bankers: Barclays Bank Plc, 1 Churchill Place, London E14 5HP
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T R U S T E E S A N N U A L R E P O R T P a g e
Berwick PCC Trustees Annual Report For the Year Ended 31 December 2023 l Background St Michael's and All Angels, Church is situated off the A27 at Berwick, East Sussex. It falls within the boundaries of the South Downs National Park and forms part of the Diocese of Chichester within the Church of England. The Parochial Church Council IPCCI is a body corporate established under sections 2 and 3 of the Parochial Church Councils IPowersl Measure 1956, and is a UK registered charity, Berwick PCC, number 1197144. 2 Our aims and purposes as a charity The primary objective of the Parochial Church Council of St Michael's and All Angels, Church, Berwick is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility of co-operating with the incumbent, the Reverend Peter Blee, in promoting in the ecclesiastical parish, the whole mission of the Church= pastoral, evangelistic, social and ecumenical. The councillors have complied with the duty in section 17151 of the Charities Act 2011 to have due regard to the Euidance issued by the Charity Commission on Public Benefit in deciding what activities the PCC should undertake. The main objectives of the PCC are: To encourage worship, prayer and learning about the Gospel To develop links with the wider community To develop youth worship To maintain the Church buildings and grounds Membership of the PCC is determined under the Church Representation Rules and consists of the incumbent, ex-officio, the Churchwardens and up to 9 members of the Church who are elected at the Annual Parochial Church Meeting IAPCMI. Casual vacancies may be filled by the PCC by co-option. Members of the Church are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible. 3 Membership During the year the following served as members of the Parochial Church Council.. Ex Officio members Incumbent Churchwardens The Revd Peter Blee Mr Paul Lewis Mr Andrew Williamson Mr Charles Anson Mr Jonathan Chiswell-jones Mrs Jane Corkran Ms Rosemary Roscoe Mr Crispin Freeman Mrs Catherine Marsh Mrs Ruth Nares Mrs Christine Skinner Mrs Beryl Smith Cht7ir Vice Chair Vice Chair Elerted Members Treasurer Sofeguarding officer Standing Committee Chair.. the incumbent, plus the churchwardens, and the treasurer. The Standing Committee is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. Electoral Roll Officer Mr Keith Sutton. 4 Church Attendance There are 66 parishioners on the Church Electoral Roll, of whom 48 are not resident in the parish. The average Sunday attendance for the services in church was 25adults and 2 children. TRUSTEES ANNUAL REPOR T Doc ID.. 6352a6d4bcc9dbbf25d69a928fOcf5808625cfb7
5 Review of the Year
The full Parochial Church Council met four times during the year. Additional meetings between the incumbent and the churchwardens and other PCC members were held as required in relation to the restoration project and outreach. The Standing Committee met once during the year.
Berwick Church is part of the Berwick benefice of churches Alciston with Selmeston, Arlington, Wilmington and Berwick. Reverend Shirley Pearce, the Assistant Priest, has particular responsibility for the parishes of Arlington and Wilmington. The pattern of services for worship in the Church was maintained on nearly all Sundays, and morning Prayer was held on Wednesdays. The Church was kept open throughout the year. New hymn books were introduced in November, BBC Songs of Praise, and have been well received.
kind of trouble - whether members of the Church or not. He is supported in his ministry by his Churchwardens, PCC, members of the congregation
encouraging Church members to exercise their own particular vocations and work in the service of Christ and in the service of their community. The Benefice maintains its links with the wider Church through the Deanery Synod and Clergy Chapter. A Lent course was held at Berwick based on the film "The King's Speech". The Benefice has a Mission Action Plan which covers all areas of Church life and identifies a number of aims and objectives. Weddings, Baptisms and Funerals are important events in the life of the community and the benefice Churches are often full on such occasions. The pastoral care of the Church extends to the elderly, sick and those preparing for marriage. Newcomers are welcomed.
Christine Skinner continued as Parish Safeguarding Officer reporting to every PCC meeting on safeguarding matters including regulatory and training compliance. Her role is to ensure that both national and diocesan policies and procedures are followed that protect children, young people and vulnerable adults. In this reporting year no safeguarding concerns or investigations have been recorded and ten PCC members have achieved full compliance with both DBS and training requirements.
The Cuckmere Pilgrim Path linking the churches in the Benefice together with the adjacent churches of Alfriston and Lullington continues to attract people from outside the Benefice. A Poet In Residence for the Cuckmere Pilgrim Path was appointed for the year, Fr Kevin Scully until July, and Antony Mair from September. A number of poetry events were held during the year for parishioners and brought local poetry groups to the church.
The Mission Links were maintained with Eastbourne Networx, a charity supporting refugees and immigrants in Eastbourne and the nearby locality, and with the UK charity Desta Ethiopia which supports remote communities in Ethiopia.
Church members are active in producing the parish magazine, published monthly.
At Berwick the Murals conservation project, funded by the National Lottery Heritage Fund (NLHF) and many other trusts, funds and individuals, was formally completed on 31 March 2023. Sussex Heritage Trust chose Berwick Church for the Ecclesiastical Building award 2023, and also chose the Church to receive the Eco Award efficiency. We wish to thank especially Helen Ellis, the project co-ordinator, Richard Andrews, the church architect, the builders J H Payne and Chalvington Barns, and the expert murals conservators Rickerby & Shekede. On 10 September Bishop Martin, bishop of Chichester, conducted a service to commemorate the80th anniversary of the dedication of the paintings by Bishop Bell.
As part of achieving the outreach goal of the NLHF grant we arranged for the preparation and printing of a 2[nd] wall paintings in the Church. New photographs were commissioned from Calvey Taylor-Haw, and Peter Bridgewater in conjunction with Sunset Design oversaw the updating of the design and printing. We also commissioned an updated edition of The Recollections of a Sussex Parson, the memoir of Edward Boys Ellman, rector of Berwick 1844 to 1906, again with Peter Bridgwater overseeing the design with Sunset Design and arranging the printing.
We have also benefitted enormously from the scholarly work done by Rodney Castleden and Ann Murray producing a history of Berwick Church and recording all its monumental inscriptions , and Rodney subsequently producing an historical guide to Berwick Church, and also writing The Cuckmere Pilgrim Path book which details the walk round the 5 churches in the benefice plus Lullington Church and Alfriston Church with histories of each church and also of the Long Man of Wilmington.
Richard Constable at Sunset Design has completely built a new website for the Church, www.Berwickchurch.org.uk, and has also built a new website for the Cuckmere Pilgrim Path www.cuckmerepilgrimpath.org.uk.
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T R U S T E E S A N N U A L R E P O R T P a g e
One of the aims of the restoration project was to make the Church more accessible and available for different charitable groups and faith organisations as place of retreat, reflection and creativity. The aim is to work particularly with groups and individuals from disadvantaged backgrounds and those who are vulnerable. We were successful in a bid to Chichester Diocesan Fund and Board of Finance Mission Fund for a grant for outreach, supplemented by a generous gift from Lord Lloyd of Berwick. This enabled us to appoint an Education and Outreach Facilitator, Catherine Marsh, to reach out to groups and arrange visits. Various schools and groups visited during the year. These included; Blind Veterans, Young Oasis, Imago Community, Towner Gallery Wriggle Room, Meads, The Lindfield School, Breakwater Academy, Family Support Work, Survivors of Bereavement by Suicide, and University of Chicago.
Lord Lloyd of Berwick generously gave the Church funding for a series of Ludlay concerts, and string quartet performances led by Maeve Jenkinson were held in July and November supporting the Church and our Mission Links - Eastbourne Networx and Desta Ethiopia.
A Christmas
Carol
The Churchyard is being managed for nature conservation as well as for visitors to graves.
6 Basis of Preparation of the Accounts
As , excluding the receipt of endowment income, was less than £250,000 we have chosen to prepare the accounts on the receipts and payments basis, a change from the previous basis of accruals accounting. The comparative figures for the year ended 31 December 2022 have been restated on the receipts and payments basis.
7 Financial Review - Unrestricted Fund
Incoming and outgoing resources
For Berwick PCC unrestricted fund income was £78,770 (2022 £59,638) and expenditure was £67,398 (2022 £57,866). After the transfer £6,401 to the Murals fund, see below, the net surplus was £4,972 (2022 deficit £142,473) and the balance carried forward at the year end is £101,907 (2022 96,935).
Fund raising activities
The planned giving through the Parish Giving Scheme was £14,955 (2022 £15,428). Donations through the wall safe and contactless payment machines were £7,805 (2022 £7,298). Collections at services were £4,770 (2022 £2,229), and other donations were £2,314 (2022 £7,010). Bookstall sales of cards and other items were £12,823 (2022 £10,535), and book sales of The Bloomsbury Group in Berwick Church written by Revd Peter Blee were £9,692 (2022 £677). Other book sales were £1,822 (2022 £Nil). Talks and tours in the church brought in £1,932 (2022 £2,178). The renewable heat incentive income from the ground source heating system was £2,834 (2022 £2,714). We also received grants from The Old School House Berwick Trust £2,577 (2022 £Nil) to help defray the Benefice administration costs incurred.
Sharing the ministry costs of the Diocese of Chichester
The largest unrestricted expenditure of the PCC was the Parish Share of £33,083 (2022 £33,083) paid to the diocese for our share of all Church ntributes towards the housing, stipend and pension costs of the clergy, and also a standard sum for diocesan central costs, clergy training and a contribution to national Church funds. It represents 84.4% of the costs the diocese asked us to cover (2022 82.9 s intention that the Parish Share should rise in the years ahead to cover 100% of costs.
Staff costs
The PCC pays for relief clergy from time to time, as detailed in Note 5 to the accounts.
Trustee payments and expenses
The PCC supported the incumbent by paying £2,288 in respect of the parsonage, administration expenses, and motoring (2022 £3,400), and refunding him for other costs incurred by him for the PCC £634 (2022 £89). Expenses of the assistant priest were reimbursed £413 (2022 £329). In addition, payments of £4,670 were made to 7 other PCC members during the year to reimburse expenditure incurred by them on behalf of the PCC (2022 £3,862 to 5 other PCC members). Catherine Marsh provided services to the PCC as Education and Outreach Facilitator costing £6,167 (2022 £Nil). No remuneration was paid by the PCC to any other members.
Repairs to the fabric of the Church building
Various small repairs were carried out to the Church facilities during the year totalling £1,309 (2022 £1,933).
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T R U S T E E S A N N U A L R E P O R T P a g e
Transfer to the Murals Conservation Appeal Fund
The expenditure on the Murals Conservation project plus the phase 2 works to build the WC extension exceeded funds raised in the current year for the Murals Fund by £6,401 (2022 £144,245) and this was covered by a transfer from the Unrestricted Fund.
8 Financial Review Endowment Fund
The Capital & Fabric Endowment Fund is an expendable endowment which has been raised for maintenance of the Church building and facilities. It received a donation £1,750 and gift aid £438 (2022 £Nil) and did not incur any expenditure (2022 £19,576). The resulting balance carried forward is £121,671.
9 Financial Review Restricted Funds
The Murals Conservation Appeal Fund was set up to fund the project to conserve the nationally important scheme of decoration in the Church and associated necessary environmental works and costs envisaged by the NLHF grant award. During the year 32 comprising final grants received from NLHF £117,944, Listed Places of Worship Grant Scheme £10,700, and Berwick (Sussex) Conservation Trust £139 plus donations and gift aid £2,149. The PCC are very grateful to have been so fortunate to receive all these generous grants and donations.
Expenditure incurred was £137,332 comprising building costs £51,254, stackable pews £26,029, Gazebo on account £6,212, printing the Bloomsbury book and the Sussex parson book £22,386, websites £7,455, stackable stage £4,896, outreach £5,840, project management and NLHF evaluation report £7,920, sundials for the Cuckmere Pilgrim Path £3,000, and other costs £2,340. The project was completed on 31 March 2023 by when the funds raised had been fully utilised and the appeal fund was closed.
The Education Fund comprises the balance brought forward from 2022 £4,500 together with a grant in 2023 of £9,000 from the Chichester Diocesan Fund and Board of Finance Mission Fund for education outreach, and a donation £12,000 from Lord Lloyd of Berwick plus gift aid thereon. Expenses incurred £8,377 were the funding of the Education and Outreach facilitator, materials and resources for educational purposes, and transport for a school visit. The balance at the year end was £20,123.
The Music Fund comprises donations of £11,800 from Lord Lloyd of Berwick and gift aid thereon to fund a series of Ludlay concerts, less the cost of the concerts held in the church in July and November 2023 £3,800. The balance at the year end was £8,450.
Funds raised for third party charities £2,570 raised for charities less incidental expenses £52 was paid to Eastbourne Networx £1,106, Desta Ethiopia £981, Turkish Earthquake appeal £277 and Royal British Legion £154.
10 Why we hold some money in unrestricted reserve
The balance on the Unrestricted Fund at 31 December 2023 was £101,907 (2022 restated £96,935). It is PCC policy to maintain a balance on the unrestricted fund which equates to a minimum unrestricted payments, say £35,000, and we need sufficient funds to pay our Parish Share to Chichester diocese as detailed above. In addition, the unrestricted fund is earmarked for completing the outside classroom gazebo in the churchyard, developing the new car park once the necessary planning permission has been obtained, and a parish office.
11 Risk Assessment
The PCC confirms that the major risks to which the council have been exposed have been identified and reviewed, and systems and procedures put into place to manage these risks. The health and safety of all who visit our Church is paramount. The PCC confirms it has had due regard to the House of Bishop's guidance on safeguarding of children and vulnerable adults as noted in section 5 of the Safeguarding and Clergy Discipline Measure 2016.
approved by the PCC and signed on their behalf by The Revd Peter Blee, PCC Chairman
Peter Blee
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T R U S T E E S A N N U A L R E P O R T P a g e
Berwick PCC Statement of Financial Receipts and Payments For the ear ended 31 December 2023 y
The financial effect of our activities during the year can be summarised as follows
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Unrestricted Total Total
General Restricted Endowed All Funds All Funds
Fund Funds Fund 2023 2022
Restated Notes
£ £ £ £ £
Income and endowments from:
Donations and legacies 40,485 168,037 2,188 210,710 245,443
Charitable activities 2,085 - - 2,085 1,711
Other trading activities 30,463 1,117 - 31,580 17,986
Investments 5,737 - - 5,737 1,017
Other receipts - - - - -
Total received 78,770 169,154 2,188 250,112 266,157 3
Expenditure on:
Cost of raising funds - - - - -
Charitable costs 63,922 125,841 - 189,763 461,421
Trading costs 3,476 26,238 - 29,714 3,259
Other payments - - - - -
Total paid 67,398 152,079 - 219,477 464,680 4
Reconciliation of funds:
Net income or (net expenditure) 11,373 17,075 2,188 30,635 (198,523)
Transfers between funds (6,401) 6,401 - - -
Net movement in funds 4,972 23,476 2,188 30,635 (198,523)
Bank accounts at 1 January 96,935 5,097 119,483 221,516 420,039
Bank accounts at 31 December 101,907 28,573 121,671 252,151 221,516 11
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A N N U A L F I N A N C I A L R E P O R T
Berwick PCC Statement of Assets and Liabilities
As at 31 December 2023
Our financial position at the year end was
| Unrestricted Total General Restricted Endowed All Funds Fund Funds Fund 2023 £ £ £ £ 73,578 28,573 - 102,151 28,329 - 121,671 150,000 101,907 28,573 121,671 252,151 101,907 28,573 121,671 252,151 2,770 2,500 437 5,707 4,365 - - 4,365 7,135 2,500 437 10,072 4,885 - - 4,885 22,181 - - 22,181 27,066 - - 27,066 42,705 - - 42,705 52,671 - - 52,671 17,130 - - 17,130 112,506 - - 112,506 248,614 31,073 122,108 401,796 2,347 1,161 - 3,508 |
Unrestricted Total General Restricted Endowed All Funds Fund Funds Fund 2023 £ £ £ £ 73,578 28,573 - 102,151 28,329 - 121,671 150,000 101,907 28,573 121,671 252,151 101,907 28,573 121,671 252,151 2,770 2,500 437 5,707 4,365 - - 4,365 7,135 2,500 437 10,072 4,885 - - 4,885 22,181 - - 22,181 27,066 - - 27,066 42,705 - - 42,705 52,671 - - 52,671 17,130 - - 17,130 112,506 - - 112,506 248,614 31,073 122,108 401,796 2,347 1,161 - 3,508 |
Unrestricted Total General Restricted Endowed All Funds Fund Funds Fund 2023 £ £ £ £ 73,578 28,573 - 102,151 28,329 - 121,671 150,000 101,907 28,573 121,671 252,151 101,907 28,573 121,671 252,151 2,770 2,500 437 5,707 4,365 - - 4,365 7,135 2,500 437 10,072 4,885 - - 4,885 22,181 - - 22,181 27,066 - - 27,066 42,705 - - 42,705 52,671 - - 52,671 17,130 - - 17,130 112,506 - - 112,506 248,614 31,073 122,108 401,796 2,347 1,161 - 3,508 |
Unrestricted Total General Restricted Endowed All Funds Fund Funds Fund 2023 £ £ £ £ 73,578 28,573 - 102,151 28,329 - 121,671 150,000 101,907 28,573 121,671 252,151 101,907 28,573 121,671 252,151 2,770 2,500 437 5,707 4,365 - - 4,365 7,135 2,500 437 10,072 4,885 - - 4,885 22,181 - - 22,181 27,066 - - 27,066 42,705 - - 42,705 52,671 - - 52,671 17,130 - - 17,130 112,506 - - 112,506 248,614 31,073 122,108 401,796 2,347 1,161 - 3,508 |
Unrestricted Total General Restricted Endowed All Funds Fund Funds Fund 2023 £ £ £ £ 73,578 28,573 - 102,151 28,329 - 121,671 150,000 101,907 28,573 121,671 252,151 101,907 28,573 121,671 252,151 2,770 2,500 437 5,707 4,365 - - 4,365 7,135 2,500 437 10,072 4,885 - - 4,885 22,181 - - 22,181 27,066 - - 27,066 42,705 - - 42,705 52,671 - - 52,671 17,130 - - 17,130 112,506 - - 112,506 248,614 31,073 122,108 401,796 2,347 1,161 - 3,508 |
Unrestricted Total General Restricted Endowed All Funds Fund Funds Fund 2023 £ £ £ £ 73,578 28,573 - 102,151 28,329 - 121,671 150,000 101,907 28,573 121,671 252,151 101,907 28,573 121,671 252,151 2,770 2,500 437 5,707 4,365 - - 4,365 7,135 2,500 437 10,072 4,885 - - 4,885 22,181 - - 22,181 27,066 - - 27,066 42,705 - - 42,705 52,671 - - 52,671 17,130 - - 17,130 112,506 - - 112,506 248,614 31,073 122,108 401,796 2,347 1,161 - 3,508 |
Total All Funds 2022 Restated Notes £ 71,516 150,000 221,516 221,516 11 2,500 75,328 77,828 3,217 - 3,217 43,633 55,962 17,789 117,384 10 419,944 27,134 - 27,134 |
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|---|---|---|---|---|---|---|---|
| £ | £ £ £ |
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| Assets: Bank current accounts CBF Deposit Fund |
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| PCC-owned bank balance | 101,907 28,573 121,671 252,151 |
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| Total bank and deposit accounts | 101,907 28,573 121,671 252,151 |
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| Gift Aid recoverable Other debtors |
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| Debtors | 7,135 2,500 437 10,072 |
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| Stock of cards etc for bookstall Stock of books |
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| Stocks at cost | 27,066 - - 27,066 |
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| Plant room Ground source heat equipment Organ |
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| Fixed assets at cost less notional depreciation | 112,506 - - 112,506 |
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| Total assets | |||||||
| Liabilities Creditors |
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| Total liabilities | 2,347 | 1,161 | - | 3,508 | 27,134 |
This Financial Report for the year ended 31st December 2023, including the notes following, was approved by the PCC and signed on its behalf by The Revd Peter Blee, PCC Chairman:
Peter Blee
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A N N U A L F I N A N C I A L R E P O R T
Berwick PCC
Notes to the Financial Report For the ear ended 31 December 2023 y
1 The financial statements of the PCC have been prepared in accordance with the Charities Act 2011 and current Church Accounting Regulations, using the receipts and payments basis. The comparative figures for year ended 31 December 2022 were originally prepared on the accruals basis of accounting but have been restated on the receipts and payments basis.
2 The following assets are recognised but not valued in the Statement of Assets and Liabilities: Movable church furnishings held by the churchwardens on special trust for the PCC, which require a faculty for disposal.
3 Analysis of total received
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Unrestricted Total Total
General Restricted Endowed All Funds All Funds
Fund FundS Fund 2023 2022
Restated Notes
£ £ £ £ £
Planned giving (excl. tax refunds) 14,955 - 1,750 16,705 15,428
Loose cash collections 4,770 - - 4,770 2,229
Other donations 2,314 2,055 - 4,370 13,152
Wall safe 7,805 - - 7,805 7,298
Gift Aid recovered 7,237 4,399 438 12,073 7,029
Legacies 827 - - 827 2,103
Grants 2,577 161,583 - 164,160 198,204 9
Donations and legacies 40,485 168,037 2,188 210,710 245,443
Fees for weddings & funerals 2,085 - - 2,085 1,711
Charitable activities 2,085 - - 2,085 1,711
Concert income 1,360 1,117 - 2,477 1,913
Tours & Talks 1,932 - - 1,932 2,178
Bookstall sales 12,823 - - 12,823 10,505
Book: Bloomsbury Group 9,692 - - 9,692 677
Book: Reflections of a Sussex
1,275 - - 1,275 -
Parson
Book: Go Home, Dear Friends 495 - - 495 -
Book: Berwick History 20 - - 20 -
Book: Cuckmere Pilgrim Path 32 - - 32 -
Renewable Heat incentive 2,834 - - 2,834 2,714
Other trading activities 30,463 1,117 - 31,580 17,986
Deposit interest 5,737 - - 5,737 1,017
Investments 5,737 - - 5,737 1,017
Other receipts - - - - -
Total received on all funds 78,770 169,154 2,188 250,112 266,157
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A N N U A L F I N A N C I A L R E P O R T
Berwick PCC Notes to the Financial Report For the year ended 31 December 2023
4 Analysis of total paid
| Unrestricted Total |
Unrestricted Total |
Unrestricted Total |
Unrestricted Total |
Unrestricted Total |
Unrestricted Total |
Total All Funds 2022 Restated Notes £ - - 2,907 33,083 3,729 138 - 7,989 2,551 904 1,933 1,562 22,988 361,543 19,576 2,520 461,421 277 - 2,982 - - - - - 3,259 - 464,680 |
|
|---|---|---|---|---|---|---|---|
| £ | £ £ £ |
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| Investment management costs | - | ||||||
| Cost of raising funds | - | - - - |
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| Charitable grants and donations | - | 2,518 - 2,518 |
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| Parish share to Chichester Diocese Clergy and other people's expenses Salaries and honoraria incl NI Mission & evangelism costs Church running costs Electricity Benefice administration Church maintenance and repair Upkeep of churchyard New building work Murals Conservation Project Replacement lighting scheme Independent Examiner |
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| Charitable costs | 63,922 125,841 - 189,763 |
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| Costs for tours & talks | 394 - - 394 |
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| Costs of concerts Bookstall costs Book: Bloomsbury Group Book: Reflections of a Sussex Parson Book: Go Home, Dear Friends Book: Berwick History Book: Cuckmere Pilgrim Path |
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| Trading costs | 3,476 26,238 - 29,714 |
3,259 - |
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| Other payments | - - - - |
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| Total paid on all funds | 67,398 | 152,079 | - | 219,477 | 464,680 |
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A N N U A L F I N A N C I A L R E P O R T
Notes to the Financial Report For the ear ended 31 December 2023 y
Berwick PCC
5 Staff costs
| Staff costs | ||
|---|---|---|
| Relief clergy | 2023 £ 115 |
2022 £ 138 |
| 115 | 138 |
6 Payments to PCC members
The PCC supported the incumbent by paying £2,288 in respect of the parsonage, administration expenses, and motoring (2022 £3,400), and refunding him for other costs incurred by him for the PCC £634 (2022 £89). Expenses of the assistant priest were reimbursed £413 (2022 £329). In addition, payments of £4,670 were made to 7 other PCC members during the year to reimburse expenditure incurred by them on behalf of the PCC (2022 £3,862 to 5 other PCC members). Catherine Marsh provided services to the PCC as Education and Outreach Facilitator costing £6,167 (2022 £Nil). No remuneration was paid by the PCC to any other members.
7 Transactions with persons related to PCC members
Payments of £998 were made in the year to 2 persons related to PCC members (2022 £680 to 2 such persons).
8 Donations by PCC members
PCC Members made identified donations during the year in aggregate £5,083 (2022 £4,331). In addition to this, PCC members may give anonymously such as through cash collections and therefore it is not practical to quantify the full amount of donations received from PCC Members during the year.
9 Transactions with related charities
Berwick (Sussex) Conservation Trust (BSCT) is a separate charity, a related party to this PCC. The incumbent and Crispin Freeman were Trustees of that Charity. BSCT was set up to raise funds for the Murals conservation project. During the year £Nil was paid by the PCC to BSCT (2022: £Nil). BSCT made a final grant to the PCC of £139 to the Murals Conservation Appeal Fund in respect of expenses incurred on the Murals restoration project (2022: £9,511), and has since been wound up.
The Old School House Berwick Trust (OSHBT), of which the incumbent and the churchwardens are the trustees, made grants to the PCC of £2,577 (2022 £Nil). The PCC paid legal fees and insurance for OSHBT £971 which were fully refunded to the PCC by OSHBT (2022 £Nil).
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A N N U A L F I N A N C I A L R E P O R T
Berwick PCC
Notes to the Financial Report For the ear ended 31 December 2023 y
10 Fixed assets
| Plant room | GSHP equipment |
Organ | Total | |
|---|---|---|---|---|
| Cost At 1 January 2023 Additions |
£ 46,378 - |
£ 65,838 - |
£ 19,763 - |
£ 131,979 - |
| At 31 December 2023 | 46,378 | 65,838 | 19,763 | 131,979 |
| Notional Depreciation At 1 January 2023 Provision for Year |
2,746 928 |
9,876 3,292 |
1,974 658 |
14,596 4,878 |
| At 31 December 2023 | 3,673 | 13,168 | 2,632 | 19,473 |
| Net book value at 31 December 2023 | 42,705 | 52,671 | 17,130 | 112,506 |
| Net book value at 31 December 2022 | 43,633 | 55,962 | 17,789 | 117,384 |
Notional Depreciation rates
Plant room 2% p.a. straight line over 50 years of the lease GSHP equipment 5% p.a. straight line over 20 years consistent with RHI grant period Organ 3.33% p.a. straight line over 30 years as advised by Wyvern Organs
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A N N U A L F I N A N C I A L R E P O R T
Notes to the Financial Report For the ear ended 31 December 2023 y
Berwick PCC
11 Statement of funds
Explanation of funds
Endowment Fund
The Capital & Fabric Endowment Fund is an expendable endowment which has been raised for maintenance of the Church building and facilities.
Restricted funds are not invested permanently but are to be spent within reasonable timescales.
The Murals Conservation Appeal Fund is restricted to the project to conserve the scheme of decoration in the Church and associated necessary environmental works and costs envisaged by the NLHF grant award.
The Education Fund comprises the balance brought forward £4,500 together with a grant £9,000 in 2023 from the Chichester Diocesan Fund and Board of Finance Mission Fund for education outreach, and a donation £12,000 from Lord Lloyd of Berwick plus gift aid thereon. Expenses incurred were the funding of the Education and Outreach facilitator, materials and resources for educational purposes, and transport for a school visit.
The Music Fund comprises donations of £11,800 from Lord Lloyd of Berwick and gift aid thereon to fund a series of Ludlay concerts, less the cost of the concerts held in the church in July and November 2023.
Funds raised for third party charities £2,518 comprise amounts raised for and paid over to Eastbourne Networx £1,106, Desta Ethiopia £981, Turkish Earthquake appeal £277 and Royal British Legion £154.
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides.
Summary of funds
Fund income and expenditure and final balances are as follows:
| Summary of funds Fund income and expenditure and final balances are as follows: |
Summary of funds Fund income and expenditure and final balances are as follows: |
Summary of funds Fund income and expenditure and final balances are as follows: |
Summary of funds Fund income and expenditure and final balances are as follows: |
Summary of funds Fund income and expenditure and final balances are as follows: |
Summary of funds Fund income and expenditure and final balances are as follows: |
Summary of funds Fund income and expenditure and final balances are as follows: |
|---|---|---|---|---|---|---|
| Balances Transfers, Balances |
||||||
| b/fwd other gains c/fwd 1 Jan 2023 IncomeExpenditure and losses 31 Dec 2023 |
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| Restated | ||||||
| £ £ £ £ £ |
||||||
| Capital & Fabric Endowment Fund | 119,483 2,188 - - 121,671 |
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| Total of all endowed funds | 119,483 2,188 - - 121,671 |
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| Murals Fund Education Fund Music Fund Fund raised for third party charities |
- 130,932 (137,332) 6,401 0 4,500 24,000 (8,377) - 20,123 - 12,250 (3,800) - 8,450 597 1,973 (2,570) - 0 |
|||||
| Total of all restricted funds | 5,097 169,154 (152,079) 6,401 28,573 |
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| Unrestricted fund | 96,935 78,770 (67,398) (6,401) 101,907 |
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| Total of all unrestricted funds | 96,935 78,770 (67,398) (6,401) 101,907 |
|||||
| Total funds | £221,516 | £250,112 | £(219,477) | - | £252,151 |
12 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner's Report to Berwick PCC
for the Vear Ended 31 December 2023
This is my report to the Berwick PCC on the annual report for the year ended 31[st ] December 2023 set out on pages 2 to 12.
Respective The PCC members are responsible for the preparation of the annual reports. The PCC responsibilities of members consider that an audit is not required for this year under section 144 of the trustees and examiner Charities Act 2011 ("the Charities Act") and that an independent examination is needed. It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
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Basis of independent My examination was carried out in accordance with general Directions given by the
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examiner's statement Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
Independent In connection with my examination, no material matter has come to my attention which examiner's statement gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts do not accord with the accounting records.
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have come across no other matters in connection with the examination to which
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attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Examiner's signature
Oliver Read
Examiner's name Oliver Read FCCA ACA Date 16/04/2024
Relevant professional Chartered Accountant
qualification Examiner's address James Todd & Co, 1&2 The Barn, Oldwick, West Stoke Road, Chichester, PO18 9AA
131Page
ANNUAL FINANCIAL REPORT
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