## 

## 

## 



## 



## **THE CHARITY OF MARY PARMINTER** 

## **REGISTERED CHARITY NO. 210057** 

## **ACCOUNTS** 

## **FOR THE YEAR ENDED** 

**30 JUNE 2023** 



IP40EPEP4DEpif EXAMINEWS REpoirr
TO THE TRUSTEES OF THE CHAFtiri OF MARY PARMINTER
REG. CHARITr NO.. 21￿57
-.ts c4 tre ¢w.*i fry tro eTh3e6 36-" luré 2023 as set CVE on 3 . 10
' the AuDJnts In XC¢ydance ¥*th
•5 *e. LC.:" TrA• t.-
- x-tr. L4e fAwa', Girect*)ns g.ieri
b-i tk.e f￿arrI
CGr.:id¥4won
'"v. 4erPa¥p- do
reqJ.r&ffo-. .
nd to cor.p-.I w.,-tr. the
& PfC)per underttardir

## **SIGNIFICANT INFORMATION** 

The Charity was founded under a Trust Deed of 1813 by Jane and Mary Parminter then living at A La Ronde in order that its income be applied in: 

1. Paying the stipend and expenses to the Chaplain 

2. For the benefit of the residents of the Charity or any of them in such a manner as the Trustees think fit. 

The Charity is regulated by the Charity Commissioners Scheme dated 24 January 2012, amended 31 January 2017. Registered Number 210057. 

## **Officers: as at 30 June 2022** 

Chair: Revd. Iain McDonald 1 Coastguard Cottages, Dawlish EX7 0BT Clerk & Treasurer: Mrs. Andrea McAdam 19 Phillipps Avenue, Exmouth EX8 3HZ Trustees Revd. Michael Diffey Pontevedra, Exmouth Road, Ebford EX3 0QW Mr Robert Jones 52 Brixington Lane, Exmouth EX8 4JG Miss Pat Kelly 28 Parkside Drive, Exmouth EX8 4LB Mr. David Lee 255 Exeter Road, Exmouth EX8 3NQ Revd. David Ley 85 Green Close, Exmouth EX8 3QA Mrs. Ruth Pickard 27 Parkside Drive, Exmouth EX8 4LB Chaplain: Revd. M. Nicholls The Manse, Point-in-View, Summer Lane, Exmouth EX8 5BD The Correspondent: Mrs. Andrea McAdam 19 Phillipps Avenue, Exmouth EX8 3HZ Bankers: Nat. West Bank PLC 94 High Street, Honiton, Devon. EX14 1JL Independent Examiner: Dr Ian Harrison 21 Barton Close, Exton, Exeter, Devon EX3 0PE Solicitor: WBW Solicitors 9 Southernhay West, Exeter, Devon EX1 1JG Situation: Point-in-View, Summer Lane, Exmouth EX8 5BD Telephone: Chaplain 01395 260178 The Correspondent 01395 265836 

## **Trustees’ responsibility for the Accounts** 

Charity Law requires the Trustees to prepare Statements of Account for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources for that period. In preparing those Financial Statements, the Trustees are required to: 

- Select suitable accounting policies and apply them consistently; 

- Make judgements and estimates that are reasonable and prudent; 

- Prepare the Financial Statements on the going concern basis, unless it is inappropriate to presume t hat the Charity will continue in operation; 

- To value assets and liabilities in accordance with the Statement of Recommended Practice Accounting by Charities (SORP) 

The Trustees are responsible for keeping proper accounting records, which are sufficient to show and explain the Charity’s transactions and to disclose with reasonable accuracy at any time the financial position of the Association, and to enable them to ensure that any statements of account comply with the requirements for the Statement of Recommended Practice - Accounting and Reporting by Charities 2005 (SORP) and the Charities (Accounts and Reports) regulations 2008. 

They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities 

2 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|---|---|---|
||||||||
|**STATEMENT OF ASSETS AND LIABILITIES AT 30 JUNE 2023**|||||||
|||||**2023**||**2022**|
||Note|||**£**||**£**|
|Freehold property|4|||14,848||14,848|
|Investments|5|||309,340||415,755|
|Cash at Bank and in Hand||||7,845||15,756|
|||||**332,033**||**446,359**|
||||||||
|Represented by Income<br>funds|||||||
|Restricted||||155,285|(a)|203,897|
|Unrestricted||||176,748|(b)|242,462|
|||||**332,033**||**446,359**|
||||||||
|_Note (a)_|||||||
|_Housing Fund_|_137,224_|seep9|||||
|_Freeholdproperty_|_14,848_|seep8|||||
|_Cash at Bank_|_3,213_||||||
||_155,285_||||||
|_Note (b)_|||||||
|_General Fund_|_172,116 _|_see p9_|||||
|_Cash at Bank_|_4,632_||||||
||_176,748_||||||
||||||||
|NOTES|||||||
|1. There were no known contingent liabilities at 30th June 2023|||||||
|2. There were no capital commitments at 30th June 2023|||||||
||||||||
|These Financial Statements were approved by the Trustees on 24th October 2023|||||||
|and signed on their behalf by:|||||||
|Chair: Iain R McDonald|||||||
|Trustee:|||||||



Chair: Iain R McDonald 

Trustee: 

3 



THE IIICORPOIIATEDTRUSIEES OF THE CHARITY OF MARY PARMINTEH
srAIEMEpifoFASSEfSAND UABILMESAT 30JUNE 2023
2022
Note
Freehold property
Investments
Cash at Bank and in Hand
14
14,848
415,755
15,756.
4146,359
7,845
332.033
Rep￿Sented by Income
funds
Restrirted
155,285
176,748
lal
Ibl
203.897
242.462
446,359
Unrestrirted
Note luj
Housing Fund
Freeholdproperty
Cosh at8onk
137234 p9
14,848 see p8
3,213
Note Ibj
GenernlFund
Cosh otBonk
IU116 5eep9
NOTES
l. There were no known contingent Iwbifrties at 3Othjw￿ 2023
2. The￿ were no capital commibTwts at 3thh June 2023
These Flnancial Statementswere appr￿1 trrfthe Tn￿ ¢Jn 24th October2023
and signed on their behall by..
Chair.. lain R ￿D0Tha1d
Trnstee".

## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30TH JUNE 2023** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|---|---|---|---|---|---|
|**RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30TH JUNE 2023**||||||||||
|||||||||||
||**Note**||**General**<br>**Fund**||**Housing**<br>**Fund**||**Total**||**2022**|
|**Receipts**||||||||||
|Dividend & Interest|2||12,951||||12,951||14,351|
|Wayleave BT Phoneline|||37||||37||37|
|Residents' Maintenance<br>Charge|||||35,186||35,186||35,992|
|Sale of Investments|||77,281||||77,281||10,000|
|Transfer from General|||||4,000||4,000|||
|Transfer from Housing|||2,000||||2,000||12,000|
||||**92,269**||**39,186**||**131,455**||**72,380**|
|||||||||||
|**Payments**||||||||||
|Management Costs|3||89,432||43,933||133,365||52,873|
|Transfer to Housing|||4,000||||4,000|||
|Transfer to General|||||2,000||2,000||12,000|
||||**93,432**||**45,933**||**139,365**||**64,873**|
|||||||||||
|**Surplus(Deficit)**|||**(1,163)**||**(6,747)**||**(7,910)**||**7,507**|



5 



**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

## **1. ACCOUNTING POLICIES** 

**Basis of Accounting.** The statement of accounts has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities 2005 and the Charities (Accounts and Reports) regulations 2008. 

The Accounts are prepared on a receipt and payment basis under section 133 of the Charities Act 2011. An examination is carried out under section 145(1) of the Charities Act 2011, but section 144(1) (audit) of the Charities Act 2011 does not apply. 

**Gifts in Kind.** The Charity receives the benefit of work carried out by volunteers, and receives the use of facility and equipment without charge; no value is placed on these items. 

**Taxation.** As a registered Charity, the Association benefits from Rates relief and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. 

**Investments.** Investments are stated at market value. 

## **2. INVESTMENT INCOME ( DIVIDENDS AND INTEREST)** 

|||**2023**|**2022**|
|---|---|---|---|
|||**£**|**£**|
|CCLA COIF Charity Funds||||
|Property Fund||7,043|7,043|
|Ethical Fund||5,907|7,308|
||T**otal**|**12,950**|**14,351**|



7 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**||||
|||||
|**3. MANAGEMENT AND ADMINISTRATION COSTS**|**2023**||**2022**|
|**GENERAL FUND**|£||£|
|Maintenance Chapel and Manse(see schedulep7)|73,000||25,767|
|Chaplain honorarium|5,970||5,520|
|Transfer to Housingfund|4,000|||
|Energy support subsidy to residents|3,000|||
|Administration and Sundry|1,780||30|
|Council Tax|2,704||2,395|
|Insurance|1,171||1,046|
|Manse heatingsubsidy|975|||
|Telephone/Broadband|360||360|
|Christmas gifts to residents|300||300|
|Water Rates|161||169|
|Trustee Expenses|10|||
|**Total**|**93,432**||**35,587**|
|||||
|**HOUSING FUND**||||
|Maintenance: Cottages|23,987||11,550|
|Capital expenditure (ventilation system and refurbishment)|12,633|||
|Sundries|4,051|||
|Transfer to General Fund|2,000||12,000|
|Garden|1,823||1,989|
|Insurance|1,377||1,229|
|Subscriptions|62||267|
|Garden shed|||1,476|
|Refund to Jane Chubb|||505|
|No 7 Council Tax|||182|
|Administration|||74|
|No 7 Electricity bill|||14|
|**Total**|**45,933**||**29,286**|



8 



**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**||
|||
|**MANAGEMENT AND ADMINISTRATION COSTS - BREAKDOWN OF MAINTENANCE &**<br>**REPAIRS**|**2023**|
||£|
|CHAPEL, MANSE AND GROUNDS (FROM GENERAL FUND)||
|Manse: Kitchen|26,864|
|Manse: Heatpump|12,722|
|Manse: Window repairs|12,068|
|Chapel: Windows|8,303|
|Miscellaneous|4,391|
|Rental property during manse refurbishment|2,149|
|Manse: Doors & hinges|1,155|
|Chapel: Paintwork|1,142|
|Manse: Kitchen electrics|894|
|Manse: Modify drainage|744|
|Manse: Internal doors|596|
|Chapel roof andpathways|467|
|Chapel: Crypt drainage|390|
|Garage door repair|312|
|Oil tank removal|294|
|Gate repairs|290|
|Gardening|220|
|**Total**|**73,000**|
|||
|**COTTAGES (FROM HOUSING FUND)**||
|No.4|6,137|
|No.1|4,414|
|No.2|2,748|
|Surgeprotectors and test all circuits|2,745|
|Driveway repairs|2,650|
|No.3|1,844|
|No.7|817|
|No.6|746|
|Clean all fascias & soffits,gutters|560|
|Plans and reports plus finishing|400|
|Empty septic tanks|380|
|Tap valve, rubbish clearance|147|
|Wasps nest removal|132|
|Rubbish clearance|166|
|Direction sign|58|
|Extractor fan fuses|42|
|**Total**|**23,986**|



9 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

|**4.**|**TANGIBLE FIXED ASSETS**<br>Cost<br>Balance at 1 July 2022<br>Balance at 30 June 2023<br>Housing Association Grant<br>Balance at 1 July 2022<br>Balance at 30 June 2023<br>Net Book Value at 30 June 2022<br>Net Book Value at 30 June 2023|**Freehold Land and Buildings**|
|---|---|---|
|||<br>£<br>29,747<br>--------<br>29,747<br>_____<br>14,899<br>---------<br>14,899<br>_____<br>14,848<br>=====<br>14,848<br>=====|



Cottages 1,2 and 3 were built in 1969 at a cost of £9,092 and were financed partly from internal funding and partly from an interest free loan from the Charity’s General Fund out of a gift from the Devon and Cornwall Congregational Union. 

Cottage 4 was part of the original endowment and created by the amalgamation of original almshouses 4 & 5. 

Cottages 6 and 7 were built in 1978 at a cost of £20,655 and were financed by a loan from East Devon District Council (now repaid) and partly from a grant of £14,899 from the Department of the Environment and partly from an interest free loan from the Charity’s General Trust Fund out of a gift from the Devon and Cornwall Congregational Union. 

Note: The Charity has no legal right to dispose of the properties other than by transfer to another charity at the nominal book value, representing original costs less the Housing Association Grant (which might have to be repaid). Any proposal for sale must be in consultation with the Charity Commission with the expectation that sale proceeds are used for the re-provision of almshouses. 

: 

10 



|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**|||||||||||||
|**5. INVESTMENTS**|||||||||||||
||**No. of**<br>**Shares**|**Shareprice**|||**2023**||||**2022**||||
|||**p**|||**£**|||||**£**|||
|**General Fund**|||||||||||||
|COIF Ethical Investment Fund|85,559.93|276.61||||||||236,667|||
|COIF Ethical Investment Fund|60,816.30|283.01|||172,116||||||||
|**Allocated to:**|||||||||||||
|ExtraordinaryRepair Fund|||||72,116|||||150,000|||
|Cyclical Maintenance Fund|||||100,000|||||86,667|||
||||||**172,116**|||||**236,667**|||
||||||||||||||
|**Housing Fund**|||||||||||||
|COIF Charity Property Fund|125,767.1<br>3|137.44||||||||172,854|||
|COIF Charity Property Fund|125,767.1<br>3|109.11|||137,224||||||||
|COIF Charities Deposit Fund||||||||||6,234|||
|**Allocated to:**|||||||||||||
|ExtraordinaryRepair Fund|||||100,000|||||100,000|||
|Cyclical Maintenance Fund|||||37,224|||||79,008|||
||||||**137,224**|||||**179,008**|||
||||||||||||||
|**TOTAL**||||**309,340**|||||**415,755**||||
||||||||||||||



11 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**||||||
|**SUMMARY OF FUNDS**||||||
|||**2023**||**2022**||
|||**£**||**£**||
|**Investments**||||||
|General Fund (Extraordinary Repair Fund)||72,116||150,000||
|General Fund (Cyclical Maintenance Fund)||100,000||86,667||
|||||||
|Housing Fund (Extraordinary Repair Fund||100,000||100,000||
|Housing Fund (Cyclical Maintenance Fund)||37,224||79,088||
|||**309,340**||**415,755**||



12 



APPTr'NDIX
POINT IPI VIEW CHAPEL AccouKfs FOR YEAR ENDING 301612023
STATEMENT OF ASSETS AND LIABILtnES AT 30106r1023
TSB Current Account
Bank balance as at
30.06.2023
Less cheques not
esented
Bank balance as at
30.(￿.2022
Less cheques not
presented
£14,441.32
£17,230.10
£14.441.32
£17,230.10-
COIF Deposit Account
2022r2023
Balan￿ cjf
Interest
Transfer out to Managed
Fund
2021r2022
£9.776.82
£259.78
Balance cjr
£9.758.
£17.92
Interest
-£6.fXKI.(X)
£4,036.60
£9.776.82"
COIF Managed Fund
202212023
Initial inveStr￿lt 9 Jan
2014
Balance cjf
Transfer in from Dermjst
2021r2022
Initial investment 9 Jan
£20.1YXI.LN) 2014
£41.T11.63
Balan￿ rjf
£20.000.Crf)
£42.869.88
£6.1￿.L￿1
£2,610.47
£50.382.10
£8,610.47
Interest
Ilalue 30 June 2023
Value 30 June 2022
£41.T11.63
(£1098.25)
NOTE: These accounts are prepared on the 'Receipts & Payments. basis and
CoM￿Y wth the appropnate Fegal requirements.
Signed:
Treasurer

## **APPENDIX** 

## **POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023 STATEMENT OF ASSETS AND LIABILITIES AT 30/06/2023** 

|**APPENDIX**|**APPENDIX**|**APPENDIX**|**APPENDIX**|**APPENDIX**|**APPENDIX**|
|---|---|---|---|---|---|
|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**||||||
|**STATEMENT OF ASSETS AND LIABILITIES AT 30/06/2023**||||||
|||||||
||**TSB Current Account**|||||
|||||||
|Bank balance as at<br>30.06.2023|£14,441.32|||Bank balance as at<br>30.06.2022|£17,230.10|
|Less cheques not<br>presented||||Less cheques not<br>presented||
||**£14,441.32**||||**£17,230.10**|
|||||||
||**COIF Deposit Account**|||||
|||||||
|2022/2023||||2021/2022||
|Balance c/f|£9,776.82|||Balance c/f|£9,758.90|
|Interest|£259.78|||Interest|£17.92|
|Transfer out to Managed<br>Fund|-£6,000.00|||||
||**£4,036.60**||||**£9,776.82**|
|||||||
||**COIF Managed Fund**|||||
|||||||
|2022/2023||||2021/2022||
|Initial investment 9 Jan<br>2014|£20,000.00|||Initial investment 9 Jan<br>2014|£20,000.00|
|Balance c/f|£41,771.63|||Balance c/f|£42,869.88|
|Transfer in from Deposit<br>Acct|£6,000.00|||||
|Interest|£2,610.47|||||
|Value 30 June 2023|**£50,382.10**|||Value 30 June 2022|**£41,771.63**|
||£8,610.47||||(£1098.25)|
|||||||
|NOTE: These accounts are prepared on the 'Receipts & Payments' basis and<br>complywith the appropriate legal requirements.||||||
|||||||
|||||||
|Signed:||||Treasurer||
|R. Abbott||||||
|||||||



14 



APPTr'NDIX
POINT IPI VIEW CHAPEL AccouKfs FOR YEAR ENDING 301612023
STATEMENT OF ASSETS AND LIABILtnES AT 30106r1023
TSB Current Account
Bank balance as at
30.06.2023
Less cheques not
esented
Bank balance as at
30.(￿.2022
Less cheques not
presented
£14,441.32
£17,230.10
£14.441.32
£17,230.10-
COIF Deposit Account
2022r2023
Balan￿ cjf
Interest
Transfer out to Managed
Fund
2021r2022
£9.776.82
£259.78
Balance cjr
£9.758.
£17.92
Interest
-£6.fXKI.(X)
£4,036.60
£9.776.82"
COIF Managed Fund
202212023
Initial inveStr￿lt 9 Jan
2014
Balance cjf
Transfer in from Dermjst
2021r2022
Initial investment 9 Jan
£20.1YXI.LN) 2014
£41.T11.63
Balan￿ rjf
£20.000.Crf)
£42.869.88
£6.1￿.L￿1
£2,610.47
£50.382.10
£8,610.47
Interest
Ilalue 30 June 2023
Value 30 June 2022
£41.T11.63
(£1098.25)
NOTE: These accounts are prepared on the 'Receipts & Payments. basis and
CoM￿Y wth the appropnate Fegal requirements.
Signed:
Treasurer

||||||||
|---|---|---|---|---|---|---|
|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|||||||
|**RECEIPTS AND PAYMENTS ACCOUNT**|||||||
||**RECEIPTS**||||||
||||||||
||**2022/2023**|||**2021/2022**|||
||||||||
|WeeklyOfferings inc CAF|£8,318.02|||£8,369.00|||
|Tax Refund 2022/2023|£2,013.72|||£1,229.08|||
|Visitors boxes and donations|£0.00|||£12.30|||
|||£10,331.74||||£9,610.38|
||||||||
|SPECIAL EVENTS|||||||
|Gift Day|||||||
|Weddings|£100.00|||£200.00|||
|Concert|||||||
|Funeral|||||||
|||£100.00||||£200.00|
||||||||
|IN MEMORIAM|||||||
|Daphne Hammond||||£500.00|||
||||||||
|||£0.00||||£500.00|
||||||||
|MISCELLANEOUS|||||||
|VAT Refund for organ repair||||£393.60|||
|||£0.00||||£393.60|
||||||||
|TOTAL RECEIPTS||£10,431.74||||£10,703.98|
||||||||
||||||||
|Cash balance 30/06/2022||£17,203.10||||£19,393.96|
|Cash balance 30/06/2023||£14,441.32||||£17,230.10|
|Net receipts for 2022/23||-£2,761.78||||-£2,163.86|



16 



**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023** 

|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|
|---|---|---|---|---|
||||||
|**RECEIPTS AND PAYMENTS ACCOUNT**|||||
||**PAYMENTS**||||
||||||
||**2022/2023**||**2021/2022**||
||||||
|MINISTRY|||||
|Expenses & Pulpit supplies|£2,783.87||£3,554.34||
|||£2,783.87||£3,554.34|
||||||
|MISSION & CHARITIES|||||
|Ukrainian English Lessons|£1,300.00||||
|Other|£603.67||||
|Embrace the Middle East|£600.00||||
|Esteem Team|£550.00||||
|Exmouth Food Bank|£500.00||£250.00||
|Christian Aid|£300.00||£200.00||
|Exmouth Friends in Need|£250.00||£400.00||
|Small Pilgrim Places|£15.00||£15.00||
|Samaritans|||£100.00||
|Open Door Exmouth|||£1,200.00||
|URC Ministry& Mission|||£500.00||
|Shelter Box Trust|||£200.00||
|British Red Cross(Ukraine)|||£1,500.00||
|||£4,118.67||£4,365.00|
||||||
|MAINTENANCE & REPAIR|||||
|ElectricityBulb/Octopus energy|£1,571.01||£1,080.31||
|Organ|£162.00||£162.00||
|Fridge for chapel|£159.00||||
|Kitchen cupboard|£85.00||||
|Garden - Pat Kelly|£86.99||||
|Shelf for vestry|£37.95||||
|Cleaning|||£100.00||
|Tent|||£210.00||
|Shift it Waste|||£132.00||
|||£2,101.95||£1,684.31|
||||||
|MISCELLANEOUS|||||
|Booklets - Design|£958.50||||
|Booklets - Printing|£856.02||||



17 



|Sundries|£766.19|||£54.43||
|---|---|---|---|---|---|
|Printing|£474.37|||£475.16||
|Jurassic Fibre(Broadband)|£420.00|||£210.00||
|30 dec cashpayment|£375.00|||||
|CCLI(Music License)|£205.60|||||
|Fundfiler|£85.00|||£85.00||
|Badges|£40.50|||||
|Stationery& Postage|£9.85|||£61.65||
|Tent maintenance||||£1,619.00||
|Taxi costs||||£70.00||
|Easel||||£95.54||
|Decorations||||£200.00||
|Cheque 081?||||£27.99||
|MFG OtterySt Mary?||||£10.98||
|ICS chequepayment various||||£10.30||
|ICS Cheque 082?||||£85.35||
|Cheque 090?||||£25.00||
|||£4,191.03|||£3,030.40|
|||||||
|TOTAL PAYMENTS||£13,195.52|||£12,634.05|



18 



## **THE CHARITY OF MARY PARMINTER** 

## **REGISTERED CHARITY NO. 210057** 

## **ACCOUNTS** 

## **FOR THE YEAR ENDED** 

**30 JUNE 2023** 



IP40EPEP4DEpif EXAMINEWS REpoirr
TO THE TRUSTEES OF THE CHAFtiri OF MARY PARMINTER
REG. CHARITr NO.. 21￿57
-.ts c4 tre ¢w.*i fry tro eTh3e6 36-" luré 2023 as set CVE on 3 . 10
' the AuDJnts In XC¢ydance ¥*th
•5 *e. LC.:" TrA• t.-
- x-tr. L4e fAwa', Girect*)ns g.ieri
b-i tk.e f￿arrI
CGr.:id¥4won
'"v. 4erPa¥p- do
reqJ.r&ffo-. .
nd to cor.p-.I w.,-tr. the
& PfC)per underttardir

## **SIGNIFICANT INFORMATION** 

The Charity was founded under a Trust Deed of 1813 by Jane and Mary Parminter then living at A La Ronde in order that its income be applied in: 

1. Paying the stipend and expenses to the Chaplain 

2. For the benefit of the residents of the Charity or any of them in such a manner as the Trustees think fit. 

The Charity is regulated by the Charity Commissioners Scheme dated 24 January 2012, amended 31 January 2017. Registered Number 210057. 

## **Officers: as at 30 June 2022** 

Chair: Revd. Iain McDonald 1 Coastguard Cottages, Dawlish EX7 0BT Clerk & Treasurer: Mrs. Andrea McAdam 19 Phillipps Avenue, Exmouth EX8 3HZ Trustees Revd. Michael Diffey Pontevedra, Exmouth Road, Ebford EX3 0QW Mr Robert Jones 52 Brixington Lane, Exmouth EX8 4JG Miss Pat Kelly 28 Parkside Drive, Exmouth EX8 4LB Mr. David Lee 255 Exeter Road, Exmouth EX8 3NQ Revd. David Ley 85 Green Close, Exmouth EX8 3QA Mrs. Ruth Pickard 27 Parkside Drive, Exmouth EX8 4LB Chaplain: Revd. M. Nicholls The Manse, Point-in-View, Summer Lane, Exmouth EX8 5BD The Correspondent: Mrs. Andrea McAdam 19 Phillipps Avenue, Exmouth EX8 3HZ Bankers: Nat. West Bank PLC 94 High Street, Honiton, Devon. EX14 1JL Independent Examiner: Dr Ian Harrison 21 Barton Close, Exton, Exeter, Devon EX3 0PE Solicitor: WBW Solicitors 9 Southernhay West, Exeter, Devon EX1 1JG Situation: Point-in-View, Summer Lane, Exmouth EX8 5BD Telephone: Chaplain 01395 260178 The Correspondent 01395 265836 

## **Trustees’ responsibility for the Accounts** 

Charity Law requires the Trustees to prepare Statements of Account for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources for that period. In preparing those Financial Statements, the Trustees are required to: 

- Select suitable accounting policies and apply them consistently; 

- Make judgements and estimates that are reasonable and prudent; 

- Prepare the Financial Statements on the going concern basis, unless it is inappropriate to presume t hat the Charity will continue in operation; 

- To value assets and liabilities in accordance with the Statement of Recommended Practice Accounting by Charities (SORP) 

The Trustees are responsible for keeping proper accounting records, which are sufficient to show and explain the Charity’s transactions and to disclose with reasonable accuracy at any time the financial position of the Association, and to enable them to ensure that any statements of account comply with the requirements for the Statement of Recommended Practice - Accounting and Reporting by Charities 2005 (SORP) and the Charities (Accounts and Reports) regulations 2008. 

They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities 

2 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|---|---|---|
||||||||
|**STATEMENT OF ASSETS AND LIABILITIES AT 30 JUNE 2023**|||||||
|||||**2023**||**2022**|
||Note|||**£**||**£**|
|Freehold property|4|||14,848||14,848|
|Investments|5|||309,340||415,755|
|Cash at Bank and in Hand||||7,845||15,756|
|||||**332,033**||**446,359**|
||||||||
|Represented by Income<br>funds|||||||
|Restricted||||155,285|(a)|203,897|
|Unrestricted||||176,748|(b)|242,462|
|||||**332,033**||**446,359**|
||||||||
|_Note (a)_|||||||
|_Housing Fund_|_137,224_|seep9|||||
|_Freeholdproperty_|_14,848_|seep8|||||
|_Cash at Bank_|_3,213_||||||
||_155,285_||||||
|_Note (b)_|||||||
|_General Fund_|_172,116 _|_see p9_|||||
|_Cash at Bank_|_4,632_||||||
||_176,748_||||||
||||||||
|NOTES|||||||
|1. There were no known contingent liabilities at 30th June 2023|||||||
|2. There were no capital commitments at 30th June 2023|||||||
||||||||
|These Financial Statements were approved by the Trustees on 24th October 2023|||||||
|and signed on their behalf by:|||||||
|Chair: Iain R McDonald|||||||
|Trustee:|||||||



Chair: Iain R McDonald 

Trustee: 

3 



THE IIICORPOIIATEDTRUSIEES OF THE CHARITY OF MARY PARMINTEH
srAIEMEpifoFASSEfSAND UABILMESAT 30JUNE 2023
2022
Note
Freehold property
Investments
Cash at Bank and in Hand
14
14,848
415,755
15,756.
4146,359
7,845
332.033
Rep￿Sented by Income
funds
Restrirted
155,285
176,748
lal
Ibl
203.897
242.462
446,359
Unrestrirted
Note luj
Housing Fund
Freeholdproperty
Cosh at8onk
137234 p9
14,848 see p8
3,213
Note Ibj
GenernlFund
Cosh otBonk
IU116 5eep9
NOTES
l. There were no known contingent Iwbifrties at 3Othjw￿ 2023
2. The￿ were no capital commibTwts at 3thh June 2023
These Flnancial Statementswere appr￿1 trrfthe Tn￿ ¢Jn 24th October2023
and signed on their behall by..
Chair.. lain R ￿D0Tha1d
Trnstee".

## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30TH JUNE 2023** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|---|---|---|---|---|---|
|**RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30TH JUNE 2023**||||||||||
|||||||||||
||**Note**||**General**<br>**Fund**||**Housing**<br>**Fund**||**Total**||**2022**|
|**Receipts**||||||||||
|Dividend & Interest|2||12,951||||12,951||14,351|
|Wayleave BT Phoneline|||37||||37||37|
|Residents' Maintenance<br>Charge|||||35,186||35,186||35,992|
|Sale of Investments|||77,281||||77,281||10,000|
|Transfer from General|||||4,000||4,000|||
|Transfer from Housing|||2,000||||2,000||12,000|
||||**92,269**||**39,186**||**131,455**||**72,380**|
|||||||||||
|**Payments**||||||||||
|Management Costs|3||89,432||43,933||133,365||52,873|
|Transfer to Housing|||4,000||||4,000|||
|Transfer to General|||||2,000||2,000||12,000|
||||**93,432**||**45,933**||**139,365**||**64,873**|
|||||||||||
|**Surplus(Deficit)**|||**(1,163)**||**(6,747)**||**(7,910)**||**7,507**|



5 



**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

## **1. ACCOUNTING POLICIES** 

**Basis of Accounting.** The statement of accounts has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities 2005 and the Charities (Accounts and Reports) regulations 2008. 

The Accounts are prepared on a receipt and payment basis under section 133 of the Charities Act 2011. An examination is carried out under section 145(1) of the Charities Act 2011, but section 144(1) (audit) of the Charities Act 2011 does not apply. 

**Gifts in Kind.** The Charity receives the benefit of work carried out by volunteers, and receives the use of facility and equipment without charge; no value is placed on these items. 

**Taxation.** As a registered Charity, the Association benefits from Rates relief and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. 

**Investments.** Investments are stated at market value. 

## **2. INVESTMENT INCOME ( DIVIDENDS AND INTEREST)** 

|||**2023**|**2022**|
|---|---|---|---|
|||**£**|**£**|
|CCLA COIF Charity Funds||||
|Property Fund||7,043|7,043|
|Ethical Fund||5,907|7,308|
||T**otal**|**12,950**|**14,351**|



7 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**||||
|||||
|**3. MANAGEMENT AND ADMINISTRATION COSTS**|**2023**||**2022**|
|**GENERAL FUND**|£||£|
|Maintenance Chapel and Manse(see schedulep7)|73,000||25,767|
|Chaplain honorarium|5,970||5,520|
|Transfer to Housingfund|4,000|||
|Energy support subsidy to residents|3,000|||
|Administration and Sundry|1,780||30|
|Council Tax|2,704||2,395|
|Insurance|1,171||1,046|
|Manse heatingsubsidy|975|||
|Telephone/Broadband|360||360|
|Christmas gifts to residents|300||300|
|Water Rates|161||169|
|Trustee Expenses|10|||
|**Total**|**93,432**||**35,587**|
|||||
|**HOUSING FUND**||||
|Maintenance: Cottages|23,987||11,550|
|Capital expenditure (ventilation system and refurbishment)|12,633|||
|Sundries|4,051|||
|Transfer to General Fund|2,000||12,000|
|Garden|1,823||1,989|
|Insurance|1,377||1,229|
|Subscriptions|62||267|
|Garden shed|||1,476|
|Refund to Jane Chubb|||505|
|No 7 Council Tax|||182|
|Administration|||74|
|No 7 Electricity bill|||14|
|**Total**|**45,933**||**29,286**|



8 



**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**||
|||
|**MANAGEMENT AND ADMINISTRATION COSTS - BREAKDOWN OF MAINTENANCE &**<br>**REPAIRS**|**2023**|
||£|
|CHAPEL, MANSE AND GROUNDS (FROM GENERAL FUND)||
|Manse: Kitchen|26,864|
|Manse: Heatpump|12,722|
|Manse: Window repairs|12,068|
|Chapel: Windows|8,303|
|Miscellaneous|4,391|
|Rental property during manse refurbishment|2,149|
|Manse: Doors & hinges|1,155|
|Chapel: Paintwork|1,142|
|Manse: Kitchen electrics|894|
|Manse: Modify drainage|744|
|Manse: Internal doors|596|
|Chapel roof andpathways|467|
|Chapel: Crypt drainage|390|
|Garage door repair|312|
|Oil tank removal|294|
|Gate repairs|290|
|Gardening|220|
|**Total**|**73,000**|
|||
|**COTTAGES (FROM HOUSING FUND)**||
|No.4|6,137|
|No.1|4,414|
|No.2|2,748|
|Surgeprotectors and test all circuits|2,745|
|Driveway repairs|2,650|
|No.3|1,844|
|No.7|817|
|No.6|746|
|Clean all fascias & soffits,gutters|560|
|Plans and reports plus finishing|400|
|Empty septic tanks|380|
|Tap valve, rubbish clearance|147|
|Wasps nest removal|132|
|Rubbish clearance|166|
|Direction sign|58|
|Extractor fan fuses|42|
|**Total**|**23,986**|



9 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

|**4.**|**TANGIBLE FIXED ASSETS**<br>Cost<br>Balance at 1 July 2022<br>Balance at 30 June 2023<br>Housing Association Grant<br>Balance at 1 July 2022<br>Balance at 30 June 2023<br>Net Book Value at 30 June 2022<br>Net Book Value at 30 June 2023|**Freehold Land and Buildings**|
|---|---|---|
|||<br>£<br>29,747<br>--------<br>29,747<br>_____<br>14,899<br>---------<br>14,899<br>_____<br>14,848<br>=====<br>14,848<br>=====|



Cottages 1,2 and 3 were built in 1969 at a cost of £9,092 and were financed partly from internal funding and partly from an interest free loan from the Charity’s General Fund out of a gift from the Devon and Cornwall Congregational Union. 

Cottage 4 was part of the original endowment and created by the amalgamation of original almshouses 4 & 5. 

Cottages 6 and 7 were built in 1978 at a cost of £20,655 and were financed by a loan from East Devon District Council (now repaid) and partly from a grant of £14,899 from the Department of the Environment and partly from an interest free loan from the Charity’s General Trust Fund out of a gift from the Devon and Cornwall Congregational Union. 

Note: The Charity has no legal right to dispose of the properties other than by transfer to another charity at the nominal book value, representing original costs less the Housing Association Grant (which might have to be repaid). Any proposal for sale must be in consultation with the Charity Commission with the expectation that sale proceeds are used for the re-provision of almshouses. 

: 

10 



|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**|||||||||||||
|**5. INVESTMENTS**|||||||||||||
||**No. of**<br>**Shares**|**Shareprice**|||**2023**||||**2022**||||
|||**p**|||**£**|||||**£**|||
|**General Fund**|||||||||||||
|COIF Ethical Investment Fund|85,559.93|276.61||||||||236,667|||
|COIF Ethical Investment Fund|60,816.30|283.01|||172,116||||||||
|**Allocated to:**|||||||||||||
|ExtraordinaryRepair Fund|||||72,116|||||150,000|||
|Cyclical Maintenance Fund|||||100,000|||||86,667|||
||||||**172,116**|||||**236,667**|||
||||||||||||||
|**Housing Fund**|||||||||||||
|COIF Charity Property Fund|125,767.1<br>3|137.44||||||||172,854|||
|COIF Charity Property Fund|125,767.1<br>3|109.11|||137,224||||||||
|COIF Charities Deposit Fund||||||||||6,234|||
|**Allocated to:**|||||||||||||
|ExtraordinaryRepair Fund|||||100,000|||||100,000|||
|Cyclical Maintenance Fund|||||37,224|||||79,008|||
||||||**137,224**|||||**179,008**|||
||||||||||||||
|**TOTAL**||||**309,340**|||||**415,755**||||
||||||||||||||



11 



## **THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** 

|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|**THE INCORPORATED TRUSTEES OF THE CHARITY OF MARY PARMINTER**|
|---|---|---|---|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023**||||||
|**SUMMARY OF FUNDS**||||||
|||**2023**||**2022**||
|||**£**||**£**||
|**Investments**||||||
|General Fund (Extraordinary Repair Fund)||72,116||150,000||
|General Fund (Cyclical Maintenance Fund)||100,000||86,667||
|||||||
|Housing Fund (Extraordinary Repair Fund||100,000||100,000||
|Housing Fund (Cyclical Maintenance Fund)||37,224||79,088||
|||**309,340**||**415,755**||



12 



APPTr'NDIX
POINT IPI VIEW CHAPEL AccouKfs FOR YEAR ENDING 301612023
STATEMENT OF ASSETS AND LIABILtnES AT 30106r1023
TSB Current Account
Bank balance as at
30.06.2023
Less cheques not
esented
Bank balance as at
30.(￿.2022
Less cheques not
presented
£14,441.32
£17,230.10
£14.441.32
£17,230.10-
COIF Deposit Account
2022r2023
Balan￿ cjf
Interest
Transfer out to Managed
Fund
2021r2022
£9.776.82
£259.78
Balance cjr
£9.758.
£17.92
Interest
-£6.fXKI.(X)
£4,036.60
£9.776.82"
COIF Managed Fund
202212023
Initial inveStr￿lt 9 Jan
2014
Balance cjf
Transfer in from Dermjst
2021r2022
Initial investment 9 Jan
£20.1YXI.LN) 2014
£41.T11.63
Balan￿ rjf
£20.000.Crf)
£42.869.88
£6.1￿.L￿1
£2,610.47
£50.382.10
£8,610.47
Interest
Ilalue 30 June 2023
Value 30 June 2022
£41.T11.63
(£1098.25)
NOTE: These accounts are prepared on the 'Receipts & Payments. basis and
CoM￿Y wth the appropnate Fegal requirements.
Signed:
Treasurer

## **APPENDIX** 

## **POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023 STATEMENT OF ASSETS AND LIABILITIES AT 30/06/2023** 

|**APPENDIX**|**APPENDIX**|**APPENDIX**|**APPENDIX**|**APPENDIX**|**APPENDIX**|
|---|---|---|---|---|---|
|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**||||||
|**STATEMENT OF ASSETS AND LIABILITIES AT 30/06/2023**||||||
|||||||
||**TSB Current Account**|||||
|||||||
|Bank balance as at<br>30.06.2023|£14,441.32|||Bank balance as at<br>30.06.2022|£17,230.10|
|Less cheques not<br>presented||||Less cheques not<br>presented||
||**£14,441.32**||||**£17,230.10**|
|||||||
||**COIF Deposit Account**|||||
|||||||
|2022/2023||||2021/2022||
|Balance c/f|£9,776.82|||Balance c/f|£9,758.90|
|Interest|£259.78|||Interest|£17.92|
|Transfer out to Managed<br>Fund|-£6,000.00|||||
||**£4,036.60**||||**£9,776.82**|
|||||||
||**COIF Managed Fund**|||||
|||||||
|2022/2023||||2021/2022||
|Initial investment 9 Jan<br>2014|£20,000.00|||Initial investment 9 Jan<br>2014|£20,000.00|
|Balance c/f|£41,771.63|||Balance c/f|£42,869.88|
|Transfer in from Deposit<br>Acct|£6,000.00|||||
|Interest|£2,610.47|||||
|Value 30 June 2023|**£50,382.10**|||Value 30 June 2022|**£41,771.63**|
||£8,610.47||||(£1098.25)|
|||||||
|NOTE: These accounts are prepared on the 'Receipts & Payments' basis and<br>complywith the appropriate legal requirements.||||||
|||||||
|||||||
|Signed:||||Treasurer||
|R. Abbott||||||
|||||||



14 



APPTr'NDIX
POINT IPI VIEW CHAPEL AccouKfs FOR YEAR ENDING 301612023
STATEMENT OF ASSETS AND LIABILtnES AT 30106r1023
TSB Current Account
Bank balance as at
30.06.2023
Less cheques not
esented
Bank balance as at
30.(￿.2022
Less cheques not
presented
£14,441.32
£17,230.10
£14.441.32
£17,230.10-
COIF Deposit Account
2022r2023
Balan￿ cjf
Interest
Transfer out to Managed
Fund
2021r2022
£9.776.82
£259.78
Balance cjr
£9.758.
£17.92
Interest
-£6.fXKI.(X)
£4,036.60
£9.776.82"
COIF Managed Fund
202212023
Initial inveStr￿lt 9 Jan
2014
Balance cjf
Transfer in from Dermjst
2021r2022
Initial investment 9 Jan
£20.1YXI.LN) 2014
£41.T11.63
Balan￿ rjf
£20.000.Crf)
£42.869.88
£6.1￿.L￿1
£2,610.47
£50.382.10
£8,610.47
Interest
Ilalue 30 June 2023
Value 30 June 2022
£41.T11.63
(£1098.25)
NOTE: These accounts are prepared on the 'Receipts & Payments. basis and
CoM￿Y wth the appropnate Fegal requirements.
Signed:
Treasurer

||||||||
|---|---|---|---|---|---|---|
|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|||||||
|**RECEIPTS AND PAYMENTS ACCOUNT**|||||||
||**RECEIPTS**||||||
||||||||
||**2022/2023**|||**2021/2022**|||
||||||||
|WeeklyOfferings inc CAF|£8,318.02|||£8,369.00|||
|Tax Refund 2022/2023|£2,013.72|||£1,229.08|||
|Visitors boxes and donations|£0.00|||£12.30|||
|||£10,331.74||||£9,610.38|
||||||||
|SPECIAL EVENTS|||||||
|Gift Day|||||||
|Weddings|£100.00|||£200.00|||
|Concert|||||||
|Funeral|||||||
|||£100.00||||£200.00|
||||||||
|IN MEMORIAM|||||||
|Daphne Hammond||||£500.00|||
||||||||
|||£0.00||||£500.00|
||||||||
|MISCELLANEOUS|||||||
|VAT Refund for organ repair||||£393.60|||
|||£0.00||||£393.60|
||||||||
|TOTAL RECEIPTS||£10,431.74||||£10,703.98|
||||||||
||||||||
|Cash balance 30/06/2022||£17,203.10||||£19,393.96|
|Cash balance 30/06/2023||£14,441.32||||£17,230.10|
|Net receipts for 2022/23||-£2,761.78||||-£2,163.86|



16 



**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023** 

|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|**POINT IN VIEW CHAPEL ACCOUNTS FOR YEAR ENDING 30/6/2023**|
|---|---|---|---|---|
||||||
|**RECEIPTS AND PAYMENTS ACCOUNT**|||||
||**PAYMENTS**||||
||||||
||**2022/2023**||**2021/2022**||
||||||
|MINISTRY|||||
|Expenses & Pulpit supplies|£2,783.87||£3,554.34||
|||£2,783.87||£3,554.34|
||||||
|MISSION & CHARITIES|||||
|Ukrainian English Lessons|£1,300.00||||
|Other|£603.67||||
|Embrace the Middle East|£600.00||||
|Esteem Team|£550.00||||
|Exmouth Food Bank|£500.00||£250.00||
|Christian Aid|£300.00||£200.00||
|Exmouth Friends in Need|£250.00||£400.00||
|Small Pilgrim Places|£15.00||£15.00||
|Samaritans|||£100.00||
|Open Door Exmouth|||£1,200.00||
|URC Ministry& Mission|||£500.00||
|Shelter Box Trust|||£200.00||
|British Red Cross(Ukraine)|||£1,500.00||
|||£4,118.67||£4,365.00|
||||||
|MAINTENANCE & REPAIR|||||
|ElectricityBulb/Octopus energy|£1,571.01||£1,080.31||
|Organ|£162.00||£162.00||
|Fridge for chapel|£159.00||||
|Kitchen cupboard|£85.00||||
|Garden - Pat Kelly|£86.99||||
|Shelf for vestry|£37.95||||
|Cleaning|||£100.00||
|Tent|||£210.00||
|Shift it Waste|||£132.00||
|||£2,101.95||£1,684.31|
||||||
|MISCELLANEOUS|||||
|Booklets - Design|£958.50||||
|Booklets - Printing|£856.02||||



17 



|Sundries|£766.19|||£54.43||
|---|---|---|---|---|---|
|Printing|£474.37|||£475.16||
|Jurassic Fibre(Broadband)|£420.00|||£210.00||
|30 dec cashpayment|£375.00|||||
|CCLI(Music License)|£205.60|||||
|Fundfiler|£85.00|||£85.00||
|Badges|£40.50|||||
|Stationery& Postage|£9.85|||£61.65||
|Tent maintenance||||£1,619.00||
|Taxi costs||||£70.00||
|Easel||||£95.54||
|Decorations||||£200.00||
|Cheque 081?||||£27.99||
|MFG OtterySt Mary?||||£10.98||
|ICS chequepayment various||||£10.30||
|ICS Cheque 082?||||£85.35||
|Cheque 090?||||£25.00||
|||£4,191.03|||£3,030.40|
|||||||
|TOTAL PAYMENTS||£13,195.52|||£12,634.05|



18