I APR 2021 REGISTERED CtrWRITY NUMBER.. 210154 UnaUd0t FlnanGial Statsrnents for yeareIe 31 DeCeMr 2023 for Dlss Parocjmal Charfty Haines W*tS 8 H4)r Way Diss Norfom IP22 4GT
Diss Parochial Charity Contents of the Financial Statements for the year ended 31 December 2023 Page Report of th& Trte•S 1 to 2 Independent Examinfrfs Roport Statement tsf Financial Activltles Balance Shèet Not8s to the Flnancial Statements 6 to 10 Delailed Staten*nt ol Financfj Activit188
Dbs Paro£hlal Charlty Report of the Trustees lar the year ended 31 December 2023 The trust89s pr68Mt thr reptytwth th6fin thtschartyfcf ended 31 2tr23. The tru8ta h& the PmW5irfft d Accryjnttng R8poFbny by Charth5." Staem8nt Ll Pr¥trc8 to char8% thr ar&nIS ' cud8nceWth the Fin0 Rekthn9 i'¢at4e in the UKand RJ1100f1reJand IFRS 1021 {dfeu. 1 J8nuary20191. Ch¥tywas establishl cn 2nd D8¢ertér 1932 and and in 1960to unte a nunberofWiH Trusts under trusteu. tt lurther ¢n 24th Nowrkner 2009tomwJethgtrn bcheS $Kry)lfytheadrnin(stith. OBJECTIVES AND ACTMTIES Obj8¢tiV8s •nd alm5 oèits clthe Chorty8Mthe rdief d Di55 rldrt ty.- 1. the prMh)n dm5htyJ¥e4 C¢ Ismal p8( grant5, 3.anNJd pasrnentto Di&$ ChLsrch CLwr ACTrIEVEMEI AND PERFORMANCE ChBrI1ae activ185 The 6xiqbr#J aln5hwses we reguLgrty mntawl, inc4udkng erical gas Irtskt#M 88 rtswirèy tyl reIdj by thè AnshfM8 Asswaln. The next quinqu4 rewrt v& due in 2026. The Trustee5 Sm1 grants to th(w in oee•J or dist induding to b¥etd cl £150 eath, follcM•J by Christrnas wyjthers ILallng £61& F Lth8r grwtswere nwde indudiry threevR5hing rnachth, a 5rla and oth8rhrgthd trtalling £1,330. £10,OC4)wa$ pad to Dtss Ghurth fr¢ testrKt&J fvnd8 * requtred bythe mbtukn. FThIANCL RÈWEW Prfnclpal sour Al the o[1g fundiry ( Ghity wc¢e frtyn Wll Trnsts, the tnA5ts cbtsuitsj valUc$ In 2C07 cl t> prwety these used a5 CC6ts. InLwtsfrL¥n thefrethdd proFwty8nd 885 in%tstrwts areUpthLYP81 Sre¢S ofinc veStsTr pojlcy and otyectives Thetrusteey re¥the Ints ofth¢¢h¥lty hatr ty9nd ¢$&yerth81thtyth8 crnt tthorfhddlrvJ8 tomt ih•chity$ tJ& Ro8ervo8 poIIGy The Chity ci)¥ates thefc41cMYry fiJndB". All the orlginal funding (rf th2 charity frrm Wiu TnJ8ts and 1$ thwd¢)re to Endothnl Funds. The trustées cbt•' prof£sslonal lUatic3 in 27 thase as hist¢ costs. ThE Chafjty k8 rlyd to make an annua of k88 £1,840 to the Dis$ P8rcLhld CtrMJrch Cwncd for purp¢e8 d Spth¢aNyt0rnaI•n thetcnkn wIllIam Burtcfi focaw kn the Parish Cfvjreh rf Di55. T&e is lurtt)er rèJ forrweM8 to be mntain& the ThLs proMdeB Ic mtAknknath)n aNI of a ¥•m-carita nature. The extraudknary repar fund SIdS * £83,457 and L (k1811 ad8qUe, but * remwl at the AGM. These funds are cuffenity hdd acolmu.c sh¥ty¥ & G Chwity Mvkn. Aet Fund prlsly4Tr as The Naiicfid Artshw5eAsswation CcrnDn Fund. These arethebthrn8 dthe utI1Cftd5 WeeW1e thedlsudl in lurthwmofts obi&kn charty. Gdng con¢em The tntstees rts)stiler bnc8 rf funds & 31 2023 b ad•]u to fintt the d)ilat4e aCtNI for • fr¢xn the date clthis rwL FLrruRE PLANS The TNsteE5 Ctinuet08ek a sUbSitetlYj1d • furthwknhwse lar)Ut8ccS9s. P88e I
Dlss Parothlal Ch•rlty Report of the Trustees for the year ended 31 Decemb•r 2023 STRWURE, GOvER1NcE AND AIANAGEhTENT Gov8rnk)g docuTrnt The charity 15 ¢Irc11ed byli s go¥wning d0mnI, 8 deed cltrust WKJ unlTwLYaW chty. The Chtys goktming instrument Kffomtsy fc¢ one Eknoffioo Twste8. na. the Recc¢ d Dt$8, tegth 1th TNstees appcrfntsd by, but d. Ds Cn on tm (rf fojr yva$ vJ tso trusts by Ihe Trthe ThèChiiyrryd8 we maIntara dwK Mrs. S J Gr¥e, 2The Causw. Vtha R(wJ, D$, Norfclk P22 4AW. tNst5 h&t 8 duty to Kfbfy d Ihe rs to the chwtylg )d to 8urg we tn F4xe to p¥oMde reawn4èa$5uranc a3•nstfraud and e. The tW5t88s have examin the major rkS chty faces and ¢xrfimi Ihot syst h•bE 8sIYL8hed to rtigate thcse rf8ks, indudng a puty LiabiltyFditryof insur8nce cwng pat a% chartyB LqThJ at Mwes M(xth. REFERENCE AND ADMINISTRATWE DETAILS RoglBtw¢d Charlty 210154 2 The Cau58vMy Wi# Rcad N(¥rk IP22 4AW Mrs A S HughES J J Rd)ert8C JPMa50 Mrs J VBlight J R Maskdl D B Ytyjng kndependotx EX[ Ha#ies Watts 8 HOpr Way Diss N¢rfdk IP224GT SdldttyS Gu(trJs Prentts. &rttem>knt, Stthwnarf IP14 1ED Archstedwal Athkn Chtyman Chtued Survoyrys, 6jIh L(¥hwn, Dbs, IP22 2JR Sun ANMr¢4ndAns¥w, bcth thrcvJh Grrrtrt InsurrnBrckn Ltd, Lon0c. 8anker8 BardayB Ba1 H¢. Mwkd Hdl, Nufdk, IPL 4JU. The Charfty l• a m•mbwofThe AknshoyèA8ooGltlo OTcrfth bcord cl1rust cfi 19April 2024 and ned on tts bth4rty. ASPtwJ Pa8e 2
Indoptrndent Examiner's Report to the Trustees of D155 Parochial Charity Indep8ndentexanwnerfs report to the trustO88 of D55s Paro¢hlal Ch¥Sty I lothech2rity trusls on my examinati of th? accounts of DS Parc¢hial Chorty ltheTrustl forthe year ern1 31 Oec&ts 2023. Responsibilities and basis of rèp¢rt A$ the charity tStee5 of the Trust you are réSwnsb for the preparation cl the accwnls in accdanCe with the rU1rerts Charrt Act 2011 1'lh8AcVI. I report n re$t of my examillalion of the Tru5fs accoun15 carrled LNrt under Section 145 of the Act and In carryng out my examinat)n I have flLVal all applic4)È Directi5 given bythe Charitycotnrryssion under Section 14515llbl of IheAct. Ind8p8ndent examlnÈrfs statement I have complded my exaninalion. I confirm that no materhql ftwtters have ¢tyTE lo my altic in wdh Ihe eXaMinn me cause lo believe that in any m2teri resw.. CntIng recoids we keKI in of the Trust as required ty s¥tn 130 oftheAcl,' or the xcount5 do not cord with those re¢ords'. or the accounts do not compty with the 8pplicable rwUlrTh13 GcemIng the form antt content of accwnts set in the Charitie¥ (Accounts and Reports) Regubt¥)ns 2008 other than requirement that the 4ccounts give 8 true arKI fair wtw %vhich is not a matteT Consider as part of an Independent exatnination. I ha¥È no c(wemS and have acfOSS no other matt$ in Cn&t10n %wth ts exarThiwtion lo ¥vhich attents"C 8Uld b& dwin in this r8P(rt in order ioenabk a prw understanding of the accounts to be reach&l. SirTh)nett8 c3stl2n The InslituiÈof Charter&J Accwntants In EnglaThl and Wales aines Watts 8 Hopper Way Diss Norfdk IP22 4GT Page 3
Diss Parochial Charity Statement of Financial Activtties for the year ended 31 December 2023 2023 Total funds 2022 Total funds Unrestricted fund Restricted fund Endowment fund INCOME AND ENDOWMENTS FROM tkjnatiws 2.056 2,056 Charitable actiVie$ Weekly M21nance Conlrbulion5 21,120 21.12CI 22.330 InVesnI ncome 4,449 10,C¥)O 14,449 13.735 Totsl 27,625 10,000 37,625 EXPENDITURE ON Charlt8ble activities AlrhOUSe5 Grts 13.270 5,843 13,270 15,843 13.983 15.082 10,000 Other 6,910 5,910 5,527 Totsl 25,023 10,000 35.023 34,592 NEf INCOME Other recognlsed gainsllk)558sI Gainslllc6sesl on revaluation of fix& 355els 1602 2,802 1.958 45.618 3.110 130,5161 18,212 116,2181 N8t movemÈnt In funds 48,220 3,110 130,516 20,814 114,2601 RECONCILIATION OF FUNDS Totsl fund5 brought fonv2rd 188,tKIo J,347 690.716 959.063 973.323 TOTAL FUNDS CARRIED FORWARD 236.220 660.200 979,8TT 959.(3 The note5 form part of these financial ststements Page 4
DI Parochlal Charlty Balance Sheet 31 De¢embeT 2023 Unrestricted fund Restricted fund 2022 Total funds Endowment fund Total funds Tangib Instments 206,070 83A67 466,OCKJ 4H733 1%,200 4fj5,OCbJ 466,521 206.076 8W7 660,200 94>,733 931.52t CURRENT ASSETS Cash at b)k 31.148 31,148 28.C92 CREOITORS Anx)unts faling dueth ce 11,0041 1550 NET CURREtrifASSETS 30,144 30.144 27,542 TOTALAsS8 LESS CURREpir UrIEs 234220 81467 o,0 979,8n 959,C63 ASSErs 234220 810,2fy) 979,877 959,CQ3 FUNDS UnrE5tfirAed fvnds Restrict1 fund8 End(AvmentfiJnds 2x220 83,4S7 6602ty) 188,CpJO 80,347 0,716 TOTAL FUNDS 979,8n 959,C63 statrnts%we aFprth•Y bythg Bc*rd and auC for issue cfi 2024 and sVJd cn Is by. ASHuglws-T The note5 form part of these financial statements Page 5
Diss Parochial Charlty Notes to the Financlal Statements for the year ended 31 December 2023 ACCOUNTING POUCIES Basi$ of pr8P8riny the financial statements The financial slaternents of the chailly, which Is a put1¢ tEnefrt entty under FRS 102, have been prepar&l in aCCordae with the Charities SORP IFRS 1021 'AccntIng and Reporting by Charrties Staterrenl ef Recomrnended Pro¢1ice applicable to charrties preparing their accounts in 8ccordance with the Financial Rep¢Jting Standard applicable in the UK Republ of Irejd IFRS 1021 leffeclive 1 Januwy 20191,. Financial Reporting Standard 102 'The Financ121 Reporting S18ndard applicab in the UK RepublK ef Irebnd, and the Charities Act 2011. Ttte financial staknenls have been prepared underthe histor81 cost cLvTrvenUon. with the 8xcepti of invesknnènls which ale includth al mket valu& a5 bythe revaluation d Gertain assets. Incom8 Income is rwni%&1 in Il Statem8nt rf FSnancialActivth"es (rte the charty ha$ the fund5 Expen(thture Expenditure TecnI$j whèn it has been pakt bythe charty. Grants offer&1 5ubjeGI to condition$ wfvh have nd been rret at ar end dats are not&1 &8 a cc¥m)thEnt but not as eKFenditure Taxation The charty is exempl from tax charilabk &lNth'es. Fund accounting Unieslricted furbds can b8 wl in accordarKewth charit&bjeGte5 al the discretK)n of ts trus. Restricted fun(Is can only bè u5eA for particular restricted purrN)se8 within ItE Lpcls ofthe ¢harty. Resln¢on5 arKse wh&) specrfbj by titdffior LY when funds 8re ffdiswj for particul$r restricted purpc6e5. Further explanation of the naturts and purpc6e cl each furnl 15 inGluded in Ihe trustees rep)rt. INVESTMENT INCOME 2023 2022 Rents Dwk18nds received Deposit account Interest 6,87S 7.285 6,876 6,831 28 14,449 13.735 TRUSTEES. REMUNERATION AND BENEFITS Therewre no trust5' remunwalkM ( clh¥ benefits fthe rended 31 Decerrber 2023 ncrf fer year end 31 Decemter 2022. Trust88s' expenses Thwe wwe no trustees, expen$¢s pahj the ended 31 Decamb8r 2023 noi for year end 31 December 2022. COMPARATIVES FOR THÉ STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Endowment lund Total fund5 INCOME AND ENDOWMENTS FROM Donati(Ms and1gJies 485 Charitable activities Weekly Maintenance Ccffjtrfbution$ 22.33D 22.330 Investnwtt income 3.735 10.OCQ 13,735 Total 26.550 10.0 36.550 EXPEIKXTURE ON Page 6 continued...
Dlss Paro¢hial Charlty Notes to the Financlal Statements contlnued for the year ended 31 December 2023 COMPARATIVES FOR THE STATEMENT OF FINclL ACTMTIES- Cond Unrestricted Restrittèd fund fund Endowmenl fund Total funds Charltable xtivltles Almshouses Grants 13.983 5,082 13,983 15.082 10.wo Olh&t 5.$27 5.527 rolal 24.592 10,ofKI 34,592 NET INCOME Oiher recognised galnslll¢)ssesl GaiDsll1055esl on walusti of fixed a55ets 1,958 11,2361 117.367) 116,2181 movement In lunth 722 2.385 117.36n 114,2601 RECONCILWTION OF FUNDS Tclal funds brcwht F(Nward 187,278 77.962 708,083 973,323 TOTAL FUNDS CARRIED FORWARD 188,OLYJ 80.347 690.716 959,C63 TAlBLE FIXEDASSETS Freehold property COST At 1 jUary 2023 and 31 Decemter 223 405,OlX MET BOOK VALUE Al 31 December 2023 465,000 Al 31 DeCber 2022 465.000 The Alr1hOuSe$ and land at Mere's Mouth in pi(¢essiffially ¥1 at 31 December 2007 10 inlrojuce th¥r ue into financial stateTYEnts as Iheywere ih)th gifts under Irusls. FIXEDASSET INVESTMETrllS Listed investments MARKEf VALUE At 1 January2023 RewJuatw)ns 466,521 18,212 At 31 December 2023 484,733 NET BOOK VALUE Al 31 December 2023 484.733 Al 31 Dec)er 2022 466.521 Therewe no investrni a55ds out8*Je tha VK. Page 7 continued...
Diss Parochial Charity Notes to the Financlal Statement5- continued tor the year ended 31 December 2023 FIXEDASSET IWESTMENTS- ¢tsntind Cost or valuaion al 31 Decentsr 2023 is repI8Sert by.. Llsted Investments V8luatron in 2020 Valuation in 2021 Valuation In 2022 Valuat in 2023 Cost 169,546 45,725 18,212 267,468 484,733 IffixÉd &888t Inv8StnMts had been revalu&Y IheywL4Jld have inGded atthe folasitYJ hY6toica ¢ost'. 2023 2022 C(6t 267.468 267.488 FikEd asset intEThts %%w8vad cffi an otEn market basis on 31 Dember2o23 by ref*ete to the pthlishèj li%t price.. CREDITORS.. AMOUNTS FALUNG DUE WJTHIN ONE YEAR 2023 2022 Other craJil¢xs MOVEMENT IN FUs Net movement in funds At 31.12.23 At 1.1.23 th)restricted funds General fund 188,000 48.220 236,220 Restricted funds Extraordinary Repair Fund 80A47 3.110 83,457 Enoent ftJnd5 End0fvt fund 690.716 130.S161 660,200 TOTAL FUND5 959,063 20,814 979,877 Page 8 continued...
Dlss Parochlal Charity Notes to the Flnanci31 Statements- Continued for the year ended 31 Dècember 2023 MOVEMEpif IN FUNDS- Gontlnued Nd ItEnt in funds. ilud9d in the abo%are 05 f1C8.. Incomlng resources Resources expended Gains and losses Movement in funds Unrestvlet¢d funds General fund 27,625 124024 45.618 R8strlcted funds Eraordinary Repair FurKJ 10.000 110.000> 1110 3,110 EIoTnenl funds En(kMnnl fund 130,6161 130.5161 TOTAL FUNDS 37,62S 135.0231 18,212 20.814 comratIveS for movern8nt Infunds Net movement in funds At 31.12.22 At 1.1.22 Unrestri¢ted fund5 General fund 187,278 722 188,CrfJO Restricted fund$ Extrawdinary Repair Fund 77,2 2.385 ,247 Endowmentfun(ts ErwJtwttEnt fund 708,083 117,36n 690.716 TOTAL FUNDS 973,323 114.2601 959,063 C(niarative net ftnI in lunds. included li tl*abtyE areas f.. Incoming resources Resources expended Gains and 1055es Movement in funds Vnrestrlcted funds Gener81 fuNJ 26.550 124,5¥21 112361 722 Restricted fund5 Extraordinary Repar Fund iO.OLN) 110,(N)01 2.385 Endent fftAnds EndCNMnt fund 117,3671 117.36n TOTAL FUNDS 36.550 134,5921 116.2181 114,2601 Page 9 conlinued...
Diss Parochlal Charitv Notes to the Financial Statements- ¢ontlnued for the year ended 31 December 2023 klOVEMENT IN FUNDS. continued A current year 12 mcnths a1 pnor year 12 nYJnth$ Gnbined th)sitti is &$ fd1V.. Net moven)ent In funds At 31.12.23 At 1.1.22 Unrestrlcted fund$ Gèneral fund 187,278 48.942 236,220 Re8trlcte<l funds Extraordinary Repair FUNI 77,962 5,495 83.457 Endow7nent fuNJs EndowTrEnl fun 708.083 147.8831 660.200 TOTAL FUNDS 973.323 6,554 979,877 A cuffeni yew 12 mDnits and prior year 12 rrKvrths corrtjined net Mcwern1 m fu(¥Js, in¢ludtrJ in the above a a5 fc41u•ts". Incoming resources Resources expended Gains and losses Movement in funds Unrestricted fund5 Gereral fund 54,175 149,6151 44.382 48,9d2 Restricted funds Eklrrdinary Repair Fund 120,OW) 5,495 5,495 End0v4&nt fuThJs EIrent fund 147.8831 147.8831 TOTAL FUs 74,175 169,615) RELATED PARTY DISCLOSLIRES ThetywEre no rated party IranstK)ns for the yeai ènded 31 Decentsr 2023. Page 10
Di55 Parochial Charlty Detailed Statement of Flnanclal Activitles for the year ended 31 December 2023 2023 2022 IOmE AND ENDOWMETrs t10natlo and legactes Donation$ Investment in¢ome Rents recew1 Dividends wei Deposrt )Unt interest 6,875 7,2B6 289 6.B76 6.1 28 14,449 13.735 Charltable acttvitie5 Weekly M&inlenan¢e Contnbutions 21.120 Y2,330 Totsl Incomlng resources 37,625 36.550 EXPENDITURE Charilable activities Rates and water lTrsur8nce Teiephone Repaits Maintwiance Resident's Grfts Con18cI care Grants lo Instilulh)r Grants to I(11duS 1.086 852 420 8.557 38S 1,668 10,1700 5,843 1,140 734 525 7,703 547 1.748 10.000 5.062 2B.811 27,479 Support costs Management Clerk's Hworarium Subscription5 Insurance TeOne Postaje aNJ 5tstiorEry cnputer expenses Tenancy c(ts15 4,100 178 463 120 92 319 124 171 463 120 809 1,415 5.396 6,867 Governan costs Accountan¢yand k9al fee8 816 246 T(U resourc85 eXpendj 35,023 34,592 Net Income 2,602 1,958 Thls paBe does not form part of the statutory financi31 statements Page 11