## **PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS BEXHILL-ON-SEA**
Registered Charity Number 1201059
**Annual Report and Financial Statements of the Parochial Church Council for the year ended 31st December 2023**
**Gibbons Mannington & Phipps LLP Chartered Accountants 20 Eversley Road Bexhill-on-Sea East Sussex TN40 1HE**
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS CHURCH, BEXHILL-ON-SEA Page 1 ANNUAL REPORT FOR 2023**
## **Aim, and Purposes**
St. Barnabas Church, Bexhill is situated on the edge of Bexhill-on-Sea, on the corner of Sea Road and Cantelupe Road. It is within the Church of England in the Diocese of Chichester. The correspondence address is St Barnabas Church, Cantelupe Road, Bexhill-on-Sea, East Sussex, TN40 1JG.
The primary aim and purpose of St Barnabas Parochial Church Council (PCC) is the promotion of the Gospel of Jesus Christ, according to the doctrines and practices of the Church of England.
St Barnabas aims to be a welcoming, friendly church, grounded in its Low Church foundation and social outreach, the evolved Anglo-Catholic history and tradition and more recent evangelical expression and a gentle charismatic emphasis. The church and congregation are a diverse group of mostly older people seeking to create and maintain an authentic community of faith and life together.
The PCC has the responsibility with the clergy in partaking in and promoting the ecclesiastical parish, the whole Mission of the Church, pastoral, social and ecumenical activities.
## **Objectives and activities**
The parish is currently in an interregnum with services being conducted by local retired clergy, one of whom has been appointed as a sequestrator (additional to the Rural Dean and churchwardens) to provide continuity for the parish. The prime objective of the trustees has been to give stability for worship and parish life and to be a base for mission and growth.
The trustees continue to connect with the surrounding community, most significantly by reaching out to the homeless and lonely in the Bexhill area in association with specialist local agencies.
HUG (Rother and District Homelessness Unity Group) is an independent charity supporting the most vulnerable in our community by providing food, respite and assistance during the week (2 mornings and 1 afternoon). They use the main kitchen, and the lower hall shower room and laundry facilities. The Linen Cupboard is a local volunteer group that use the laundry facilities to provide fresh bed clothes for people leaving hospital. These are of direct public benefit.
The lower hall is still available as an emergency night shelter if required by the district council.
The parish hosts non-religious meetings for the community: a weekly Knit and Natter group, a weekly bereavement group, and a monthly Coffee, Cake and Chat morning.
As a public benefit, the trustees encourage the local community to use the building at times when there are no church services, and hire it out for public meetings, concerts catering for all tastes in music, craft fairs, art exhibitions and the like. The lower hall is also let out to various smaller groups, which include addiction support groups, music rehearsals and similar. These activities also generate much needed rental income.
Following a major legacy in 2022, the PCC has embarked on a transformation project, advised by Ten Spires CIC, using the legacy as seed-money towards receiving substantial grants. The National Churches Trust provided matched funding for an initial feasibility study on enhancing the church for wider use, and to make the building self-financing. Detailed plans have then been prepared to build three toilets, a servery and enclosed seating area within the littleused north aisle. These plans have been submitted to the Diocesan Advisory Committee for the Care of Churches, for approval.
Outline plans were drawn up, and submitted to public consultation, to convert the large southern extension into a large rentable mezzanine office, with three meeting spaces beneath. Solid proposals will be submitted when funding permits.
Outline plans have been drawn up to redevelop the church land, and the diocesan-owned rectory land, to enable the parish to realise capital and continued income to contribute to the church repairs and reordering. These plans are being discussed with Rother District Council as part of a Planning Performance Agreement (PPA).
## **PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS CHURCH, BEXHILL-ON-SEA Page 2 ANNUAL REPORT FOR 2023 (CONTINUED)**
## **Achievements and performance**
Congregation numbers have not yet returned to their pre-Covid levels, and average 30 attendance at the Sunday Eucharist, and an active congregation of 41. There are two weekday Eucharists, with numbers varying up to a dozen. There are 38 members on the Electoral Roll. The PCC held 15 meetings in the year.
At Easter, there were 77 attending worship, including an outreach Easter Songs of Praise following local leafleting. Christmas attendances were 89. In the year there was one adult baptism and confirmation, no weddings and three funerals. Monthly healing services have been re-established.
A Bring and Share Harvest Lunch attracted 33 people.
We are very grateful for the assistance of retired members of Clergy who live in the local area and with their help we have been able to maintain our usual services. In particular we thank Fr Edward Bryant for his exceptional support for us last year and the first quarter of 2023. We are now indebted to Fr Martin Harper for his continuous support for all services and parish visits, also as a chaplain to the PCC and an advisor on building plans.
Home Communion, pastoral visits, house groups and prayer groups have been intermittent.
During the year the parish had the services of a lady organist, until she left the area. Otherwise, there is no musician for services, and recorded music is used.
Following the recent bequest, the parish paid a full parish share assessment for the year of £30,000.
We have managed to help the Homelessness Unity Group to maintain their support to the vulnerable members of the community. Donations of food for the Food Bank have continued to be generous.
St Barnabas continues to host meetings of Bexhill Heritage, and provide them with a postal address and display board space.
The church was hired as a polling station for a Sackville Ward town council by-election in December.
There were five Saturday Craft Fairs in the year, run by the crafting community.
The Victorian Heyday festival in June provided our principal entertainment events in the church, and featured a wellattended harp concert, Sussex Day celebrations, Music in the Parlour piano recital, and an evening of West End songs. Attendance varied from 70 to 110 people for these events. A highly-appreciated Living Museum of Victorian characters and personalities was undertaken by two year 4 classes from St Peter and Paul primary school. We are pleased to have renewed contacts with the school, who subsequently brought children and parents of the next school year to use the church space to present these children’s work.
On a Sunday morning in May, St Barnabas welcomed the return of the members of the Sunbeam Motor Cycle Club, for their Ixion Cavalcade, a motorcycle run dedicated to the memory of Canon Basil Davies BA, who penned regular columns for The Motor Cycle from 1903 until his death in 1961 under the pseudonym Ixion, and was for some of this time vicar at St Barnabas. The motorcyclists were particularly pleased that our acting vicar blessed the assembly and flagged the motorcyclists off.
In August, the church hosted four weekly Open Church and Craft Activities mornings for children and parents. The church was open in September on the main Heritage Open Day, when a booklet was launched, commissioned by the PCC, outlining the social and architectural history of the church.
## **Maintenance**
Only essential maintenance has been performed in the calendar year 2023, so the majority of items from the 2020 Quinquennial inspection remain unresolved.
Work undertaken on the church building consisted of repair to the stonework on most of the windows on the south side of the church, inspection and repair of rainwater goods, repair to glass and window frames in the lower hall, and a leaded plain glass panel in the kitchen.
The downstairs toilet required a new waste pipe.
The aged church boiler continues to give concern, but the diocese wishes any replacement to use green energy. This will be addressed in the transformation project.
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS CHURCH, BEXHILL-ON-SEA ANNUAL REPORT FOR 2023 (CONTINUED)**
**Page 3**
## **Maintenance (continued)**
The PCC resolved that the pipe organ is beyond repair, and to leave the pipes permanently in situ.
The southern roof of the curate’s house started leaking, and had to repaired and re-tiled to make it safe and keep the building inhabitable for our tenants. Sink holes in the car park await decisions on the site.
The "People's Garden" and flower beds continue to thrive. The PCC has resumed maintenance of the church garden in Brassey Road from the district council.
## **Financial Review**
The attached financial statements show the current state of affairs of finance. There are 4 members of the Free Will Offering scheme, all of whom are able to Gift Aid their contributions.
## **Reserves policy**
It is the PCC's policy to maintain a balance on the general unrestricted funds to allow them to continue to run the church on a day to day basis and have a contingency against unforeseen situations. It is the PCC's policy to invest temporarily surplus general funds with the CBF Church of England Deposit Funds. At 31[st] December 2023 the reserves held in the general unrestricted fund were as reflected in the annual accounts. See note 12 below regarding the deficit.
As well as holding the above general reserves, from time to time the PCC receives restricted income for expenditure for particular purposes, defined by the donor. It is aimed to expend such money as soon as possible, depending on the specific nature of the particular purpose. At 31[st] December 2023 the balance of restricted funds were as reflected in the annual accounts and will be retained for the purposes stated.
## **Structure, governance and management**
The Parochial Church Council of Saint Barnabas Bexhill-on-Sea is a registered charity, charity number 1201059.
Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members, churchwardens, members of the Deanery, Diocesan or General Synods and members of the church elected at the Annual Parochial Church Meeting.
Members are encouraged to stand for election to the PCC and we seek to ensure a balance of skills and experience where possible.
A separate charity: The St. Barnabas Trust for Distressed Gentlefolk (charity number 211868) is managed by the PCC.
## **Risk Management**
There are in place a number of controls to deal with risks faced in managing the work of the church in the parish, including safeguarding, fire risks and financial procedures for the handling of cash and expenditure.
## **Administrative Information**
Members of the Parochial Church Council (PCC) are either ex-officio or elected at the Annual Parochial Church Meeting. The full PCC met many times during the year, with an average attendance of 85%
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS CHURCH, BEXHILL-ON-SEA ANNUAL REPORT FOR 2023 (CONTINUED)**
**Page 4**
PCC members who have served on the Council are as follows:
|**_Priest in Charge_**|_Vacancy_||
|---|---|---|
|_Additional sequestrator_|_Fr Martin Harper_|_(from March 2023)_|
|**_Churchwardens_**|_Mrs_ _Judith Marshall_|_(until July 2023)_|
||_Miss Angela Wylie_|_(until July 2023)_|
||_Mrs Judith Meredith_|_(from July 2023, and PCC_
_Secretary from January 2023)_|
||_Mr Russell Meredith_|_(from July 2023)_|
|**_Deanery Synod_**|_Mr Peter Chadwick_|_(until June 2023)_|
||_Mrs Judith Meredith_|_(from July 2023)_|
||_Mr Russell Meredith_|_(from July 2023)_|
|**_Elected members_**|_Mr Peter Chadwick_|_(Treasurer)_|
||_Mrs Sally Ratcliff_|_(Secretary, resigned January 2023)_|
||_Mr David Ball_|_(until March 2023)_|
||_Mrs Helen Bridger_|_(Safeguarding officer)_|
||_Mrs Kate Chadwick_|_(seconded in April 2023)_|
||_Mr David Cosgrove_||
||_Mrs Teresa Hills_|_(resigned February 2023)_|
||_Mrs Judith Meredith_|_(to March 2023)_|
||_Mr Russell Meredith_|_(to March 2023)_|
||_Mr Kevin Mitchelson_||
||_Miss Angela Wylie_|_(from March 2023)_|
## **Committees**
The Standing Committee is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directive given by the Council. Its members are the officers of the PCC.
On behalf of the PCC
Mr H.R. Meredith Church Warden
22[nd] March 2024
**INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS TO THE PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS CHURCH, BEXHILL-ON-SEA FOR THE YEAR ENDED 31[ST] DECEMBER 2023**
**Page 5**
I report on the accounts of the PCC for the year ended 31[st] December 2023, which are set out on pages 6 to 14.
## **Respective responsibilities of the PCC and examiner**
As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of the Church Accounting Regulations and section 144(2) of the Charities Act 2011 (the 2011 Act) do not apply.
It is my responsibility to:
- examine the accounts under the Church Accounting Regulations and section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions of the Charity Commission under section 145(5)(b) of the 2011 Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the accounts, and seeking explanations from you as 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 examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the requirements of the Act and Regulations.
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Samantha Whiting FCA Gibbons Mannington & Phipps LLP 20 Eversley Road, Bexhill-on-Sea, East Sussex, TN40 1HE.
28th March 2024
**Page 6**
## **PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
2(a)
Charitable activities
2(b)
Other trading activities
2(c)
Investments
2(d)
Other receipts
2(e)
**TOTAL INCOME**
**EXPENDITURE ON:**
Raising funds
3(a)
Charitable activities
3(b)
**TOTAL EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**Funds**
**£**
**14,362**
**643**
**24,417**
**25,883**
**24,678**
**89,983**
**3,251**
**295,827**
**299,078**
**(209,095)**
**763,821**
**554,726**|**Restricted**
**Funds**
**£**
**660**
**0**
**872**
**0**
**0**
**1,532**
**0**
**1,620**
**1,620**
**(88)**
**3,254**
**3,166**|**Total**
**2023**
**£**
**15,022**
**643**
**25,289**
**25,883**
**24,678**|**Funds**
_2022_
_£_
_69,141_
_96_
_20,923_
_6,661_
_2,156_|
|---|---|---|---|---|
||||**91,515**|_98,977_|
||||**3,251**
**297,447**|_1,019_
_118,164_|
||||**300,698**|_119,183_|
||||**(209,183)**
**767,075**|_(20,206)_
_787,281_|
||||**557,892**|_767,075_|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing operations.
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA BALANCE SHEET AT 31ST DECEMBER 2023**
**Page 7**
|**Notes**
**FIXED ASSETS**
Tangible
7
**CURRENT ASSETS**
Debtors
8
Investments
9
Cash at Bank
10
**LIABILITIES**
Creditors - Amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL NET ASSETS**
**PARISH FUNDS**
11
Unrestricted
Restricted|**2023**
**£**
**£**
**2,743**
**27,923**
**508,109**
**35,966**
**571,998**
**16,849**
**555,149**
**557,892**
**554,726**
**3,166**
**557,892**|_2022_
_£_
_£_
_2,829_
_12,305_
_755,750_
_29,113_
_797,168_
_32,922_
_764,246_
_767,075_
_763,821_
_3,254_
_767,075_|_2022_
_£_
_£_
_2,829_
_12,305_
_755,750_
_29,113_
_797,168_
_32,922_
_764,246_
_767,075_
_763,821_
_3,254_
_767,075_|
|---|---|---|---|
||||_767,075_|
||||_763,821_
_3,254_|
||||_767,075_|
Approved by the Parochial Church Council on 22nd March 2024 and signed on its behalf by
Mrs J.D. Meredith Churchwarden
Mr. P. Chadwick Treasurer
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023**
**Page 8**
## **1. ACCOUNTING POLICIES**
The financial statements of the PCC, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011 and the Church Accounting Regulations 2006.
The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
There are no material uncertainties about the PCC's ability to continue, and so the accounts have been prepared on a going concern basis.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The PCC has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
## **Income**
All income is recognised in the Statement of Financial activities once the PCC has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
For legacies, entitlement is when probate is granted, the amount known, there are sufficient funds available for distribution or when a distribution is received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the PCC to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources.
The diocesan parish contribution is accounted for when due. Any parish contribution unpaid at 31st December is provided for in these accounts as an operational (though not legal) liability and is shown as a creditor in the Balance Sheet.
## **Taxation**
The PCC is exempt from tax on its charitable activities.
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA**
**Page 9**
**NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31ST DECEMBER 2023**
## **1. ACCOUNTING POLICIES (CONTINUED)**
## **Fixed Assets**
Consecrated and beneficed property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011.
Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 1st January 2006 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Any individual items acquired since 1st January 2006, with a cost of more than £1,000 has been capitalised in the accounts and depreciated over their useful economic life.
## **Depreciation**
Depreciation is calculated to write down the cost of tangible fixed assets over their expected useful lives at the following rate:
Freehold property - over 50 years on a straight line basis Equipment - 25% straight line basis
## **Cash at Bank**
Cash at bank includes cash and short term highly liquid investments.
## **Current Assets Investments**
Current Assets Investments includes cash held on deposit for investment purposes.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the members of the PCC.
Restricted funds can only be used for particular purposes within the objects of the PCC. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2023**
**Page 10**
## **2. INCOME AND ENDOWMENTS**
|(a) _Donations and legacies_
Planned Giving:
Gift Aid donations
Income tax recoverable
Other planned giving
Collections at services
Income tax recoverable - GASDS
Legacy
Sundry donations
(b) _Charitable activities_
Fees
(c) _Other trading activities_
Church hall lettings
Rent Receivable - 37 Sea Road
Fundraising activities
(d) _Investments_
Interest
(e) _Other receipts_
Listed Places of Worship VAT
reimbursement
Insurance claim
**TOTAL INCOME**|**Unrestricted**
**Funds**
**£**
**3,535**
**1,619**
**580**
**6,568**
**2,000**
**60**|**Restricted**
**Funds**
**£**
**265**
**395**
**660**
**0**
**872**
**872**
**0**
**0**
**1,532**|**Total**
**2023**
**£**
**3,535**
**1,619**
**580**
**6,833**
**2,000**
**0**
**455**
**15,022**
**643**
**643**
**13,293**
**10,080**
**1,916**
**25,289**
**25,883**
**25,883**
**22,554**
**2,124**
**24,678**
**91,515**|**Funds**
_2022_
_£_
_5,715_
_1,884_
_1,440_
_8,511_
_2,000_
_49,253_
_338_|
|---|---|---|---|---|
||**14,362**|||_69,141_|
||**643**|||_96_|
||**643**|||_96_|
||**13,293**
**10,080**
**1,044**|||_10,111_
_10,080_
_732_|
||**24,417**|||_20,923_|
||**25,883**|||_6,661_|
||**25,883**|||_6,661_|
||**22,554**
**2,124**|||_2,005_
_151_|
||**24,678**|||_2,156_|
||**89,983**|||_98,977_|
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2023**
**Page 11**
## **3. EXPENDITURE**
|(a) _Raising funds_
Fundraising events and other church advertising
Stewardship costs
Investment management fees
(b) _Charitable activities_
Missionary and Charitable Giving:
Church overseas missionary societies
Home missions and other church societies
Secular charities
Ministry:
Diocesan parish share
Clergy advertising
Church running expenses
Church maintenance
Upkeep of churchyard
Cost relating to the future development
of the church:
Project management
Architect's fees and planning fees
Community Mission
Repairs and renewals
Upkeep of services (including Organist)
Flowers
Printing, stationery & office supplies
Sundry expenses
Accountant's charges
Independent examiner's fees
Other professional fees
Other property costs
Repairs and renewals
Other
Depreciation
**TOTAL EXPENDITURE**|**Unrestricted**
**Funds**
**£**
**1,383**
**276**
**1,592**
**3,251**
**80**
**80**
**30,000**
**500**
**21,246**
**16,014**
**2,155**
**42,997**
**125,362**
**3,257**
**22,842**
**1,599**
**3,994**
**81**
**950**
**430**
**360**
**22,290**
**1,584**
**86**
**295,827**
**299,078**|**Restricted**
**Funds**
**£**
**0**
**182**
**182**
**77**
**1,088**
**19**
**146**
**108**
**1,620**
**1,620**|**Total**
**2023**
**£**
**1,383**
**276**
**1,592**|**Funds**
_2022_
_£_
_0_
_0_
_1,019_|
|---|---|---|---|---|
||||**3,251**|_1,019_|
||||**182**
**0**
**80**|_0_
_220_
_237_|
||||**262**
**30,000**
**500**
**21,246**
**16,091**
**2,155**
**42,997**
**125,362**
**3,257**
**23,930**
**1,618**
**146**
**3,994**
**189**
**950**
**430**
**360**
**22,290**
**1,584**
**86**|_457_
_30,000_
_0_
_17,547_
_2,034_
_769_
_36,289_
_22,743_
_1,457_
_0_
_1,275_
_0_
_688_
_130_
_558_
_390_
_0_
_312_
_3,429_
_86_|
||||**297,447**|_118,164_|
||||**300,698**|_119,183_|
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2023**
**Page 12**
|**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SE**
**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
**FOR THE YEAR ENDED 31ST DECEMBER 2023**|**A**|**Page 12**|
|---|---|---|
|**4.**
**SUPPORT COSTS**
**Governance costs**
Accountancy fees
Independent examiner's fees|**2023**
**£**
**950**
**430**|_2022_
_£_
_558_
_390_|
||**1,380**|_948_|
## **5. PAYMENTS TO PCC MEMBERS**
Five PCC members who served in the year were reimbursed expenses totalling £4,501 all relating to costs incurred on behalf of St. Barnabas. St. Barnabas expenses are dual signatory so all credit card payments have to be made by PCC members and reimbursed.
|**6.**
**GRANTS PAID**
All Grants were under £1,000
**7.**
**TANGIBLE FIXED ASSETS (all unrestricted)**
**Freehold Property**
**Cost**
At Cost at 1st January 2023
Additions during the year
At 31st December 2023
**Depreciation**
At 1st January 2023
Charge for the year
At 31st December 2023
**Net Book Value**
At 31st December 2023
At 31st December 2022|**Freehold**
**Property**
**3,173**
**0**|**2023**
**£**
**262**|_2022_
_£_
_457_|
|---|---|---|---|
|||**262**|_457_|
|||**Equipment**
**£**
**3,378**
**0**|**Total**
**£**
**6,551**
**0**|
||**3,173**|**3,378**|**6,551**|
||**344**
**86**|**3,378**
**0**|**3,722**
**86**|
||**430**|**3,378**|**3,808**|
||**2,743**|**0**|**2,743**|
||_2,829_|_0_|_2,829_|
The freehold property - 37 Sea Road - was built as a Curate's house, within the grounds of the Church.
No provision has been entered into the financial statements for any liability to maintain the PCC's buildings.
|**8.**
**DEBTORS**
Income Tax Repayments Due
Other debtors
Accrued interest|**2023**
**£**
**2,808**
**16,777**
**8,338**|_2022_
_£_
_2,705_
_4,779_
_4,821_|
|---|---|---|
||**27,923**|_12,305_|
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2023**
**Page 13**
|**9.**
**CURRENT ASSET INVESTMENTS**
Cash on deposit
**10. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**11. STATEMENT OF FUNDS**
**Brought**
**Expend-**
**forward**
**Income**
**iture**
**£**
**£**
**£**
**Unrestricted funds**
General funds
**19,487**
**43,156**
**(98,514)**
**Designated fund**
Future development of the
church fund
**744,334**
**46,827**
**(200,564)**
**763,821**
**89,983**
**(299,078)**|**9.**
**CURRENT ASSET INVESTMENTS**
Cash on deposit
**10. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**11. STATEMENT OF FUNDS**
**Brought**
**Expend-**
**forward**
**Income**
**iture**
**£**
**£**
**£**
**Unrestricted funds**
General funds
**19,487**
**43,156**
**(98,514)**
**Designated fund**
Future development of the
church fund
**744,334**
**46,827**
**(200,564)**
**763,821**
**89,983**
**(299,078)**|**9.**
**CURRENT ASSET INVESTMENTS**
Cash on deposit
**10. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**11. STATEMENT OF FUNDS**
**Brought**
**Expend-**
**forward**
**Income**
**iture**
**£**
**£**
**£**
**Unrestricted funds**
General funds
**19,487**
**43,156**
**(98,514)**
**Designated fund**
Future development of the
church fund
**744,334**
**46,827**
**(200,564)**
**763,821**
**89,983**
**(299,078)**|**2023**
**£**
**508,109**|_2022_
_£_
_755,750_|
|---|---|---|---|---|
||||**16,849**|_32,922_|
||||**16,849**|_32,922_|
||||**Transfers**
**£**
**0**
**0**|**Carried**
**forward**
**£**
**(35,871)**
**590,597**|
||**763,821**|**89,983**
**(299,078)**|**0**|**554,726**|
Details of the designated funds are as follows:
## _Future development of the church fund_
A legacy was received in 2022 which the PCC have decided to designate for the purpose of the future development of the church.
|**Restricted funds**
Alpha Fund
Flower Fund
Organ Fund
St Francis Fund for the Homeless
Future development of the
church fund
Collections, Donations, etc. for
Specific Purposes
**Total funds**|**160**
**88**
**1,075**
**1,931**
**0**
**0**|**0**
**0**
**58**
**(146)**
**0**
**0**
**0**
**0**
**1,088**
**(1,088)**
**386**
**(386)**|**0**
**0**
**0**
**0**
**0**
**0**|**160**
**0**
**1,075**
**1,931**
**0**
**0**|
|---|---|---|---|---|
||**3,254**|**1,532**
**(1,620)**|**0**|**3,166**|
||**767,075**|**91,515**
**(300,698)**|**0**|**557,892**|
Details of the restricted funds are as follows:
## _Alpha Fund_
This fund was set up in 2010 for the purpose of running Alpha courses _Flower fund_
Funds are raised for the purpose of providing flowers for the church. _Organ Fund_
This fund was set up in 2013 with donations and fund raising for the maintenance of the organ _St Francis Fund for the Homeless_
Donations and grants are made towards food and equipment for the homeless. _Collections and donations for specific purposes_
During the year funds are collected, donated, granted or raised for specific purposes. These funds are then expended in the year they are received. In the year ended 31st December 2023 the following items passed through this fund:
|Collections for Christian Aid Disaster Fund
Donations for candles
Donations for the renovation of the wall box
Donations and collections for retirement and
leaving gifts|**182**
**19**
**77**
**108**|
|---|---|
||**386**|
## _Future development of the church fund_
The PCC received donations and had fund raising events for the purpose of the future development of the church. All funds were expended during the year.
**PAROCHIAL CHURCH COUNCIL OF ST. BARNABAS, BEXHILL-ON-SEA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2023**
**Page 14**
## **12. FUNDS IN DEFICIT**
A motion will be put to the PCC to reallocate funds from the designated fund to the general funds to clear the year end deficit. In future the general funds will always be kept in credit and only surplus funds will be allocated to the designated fund.
## **13. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other receipts
**TOTAL INCOME**
**EXPENDITURE ON:**
Raising funds
Charitable activities
**TOTAL EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
Total funds brought forward at 1st January 2022
**TOTAL FUNDS CARRIED FORWARD AT 31ST DECEMBER 2022**|**Unrestricted**
**Funds**
**£**
_68,616_
_96_
_20,826_
_6,661_
_2,156_|**Restricted**
**Funds**
**£**
_525_
_0_
_97_
_0_
_0_
_622_
_0_
_795_
_795_
_(173)_
_3,427_
_3,254_|**Total**
**2022**
**£**
_69,141_
_96_
_20,923_
_6,661_
_2,156_|
|---|---|---|---|
||_98,355_||_98,977_|
||_1,019_
_117,369_||_1,019_
_118,164_|
||_118,388_||_119,183_|
||_(20,033)_
_783,854_||_(20,206)_
_787,281_|
||_763,821_||_767,075_|