Independent Examiner's Report to tr￿ P.C.C. of Upton ￿darnore. This ￿port on the accwnts of ￿ PCC for the year ended 31 December 2022 wh•ch a￿ set out on pages 1. 2 and 3 in respect of an examination carried out under Regulations 3(3) of the Church Accounts'ng Regulations 1997 and section 43 of the Charities Act 1993 Respective responsibilities of ts Trustees arKI Examiner As the members of the PCC you are responsible for the preparation of the accounts., you consider that the audit requirement of Regulation 3(3) of the Church Accounting Regulations 1997 and section 43(2) of the Charities Act (the Act) do rK>t apply. It is my responsibilty to issue this report on those accounts in accordance wrth Regulation 25 of the Church Accounting Regulations 1997 arKI Regulation 7 of the Charities (Accounts and Reports) Regulations 1995 Basi8 of Independent Exarninors Report My examinatK)n was carried out in ac(x)rdance wilh the General Direction8 given by the Charity Commission under 8ection 43(7){b) of ts Act and to be fourKI in the guidance from the CBF. That examinab'on indudes a review of the accounting records kept by the PCC and a comparison of the accwnts with these records. It also indudes considering any unusual rtems or disclosures in the accounts and seeking explanations from you as trustees conceming such matter8. The proc£dures undertaken do not provide all the evidence that would be required in an audit. aThJ con8equenty I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement. In connection with my examination. no matter has come to my attention which gives me reasonab￿ cause to believe that in any Material respect the requirements to keep accounting records in ac￿rdanCe with section 41 of ts Act. and to prepare accounts which accord with the accounting regulalions and to compty with the requirements of the Act, as also contained in the Church Accounting Regulalions 1997 have not been met. Signed: kfy, R//inS- Upton Scudamore Wanninster Wiftshire BA12 OAE Independent Examiner's Report to tr￿ P.C.C. of Upton ￿darnore. This ￿port on the accwnts of ￿ PCC for the year ended 31 December 2022 wh•ch a￿ set out on pages 1. 2 and 3 in respect of an examination carried out under Regulations 3(3) of the Church Accounts'ng Regulations 1997 and section 43 of the Charities Act 1993 Respective responsibilities of ts Trustees arKI Examiner As the members of the PCC you are responsible for the preparation of the accounts., you consider that the audit requirement of Regulation 3(3) of the Church Accounting Regulations 1997 and section 43(2) of the Charities Act (the Act) do rK>t apply. It is my responsibilty to issue this report on those accounts in accordance wrth Regulation 25 of the Church Accounting Regulations 1997 arKI Regulation 7 of the Charities (Accounts and Reports) Regulations 1995 Basi8 of Independent Exarninors Report My examinatK)n was carried out in ac(x)rdance wilh the General Direction8 given by the Charity Commission under 8ection 43(7){b) of ts Act and to be fourKI in the guidance from the CBF. That examinab'on indudes a review of the accounting records kept by the PCC and a comparison of the accwnts with these records. It also indudes considering any unusual rtems or disclosures in the accounts and seeking explanations from you as trustees conceming such matter8. The proc£dures undertaken do not provide all the evidence that would be required in an audit. aThJ con8equenty I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement. In connection with my examination. no matter has come to my attention which gives me reasonab￿ cause to believe that in any Material respect the requirements to keep accounting records in ac￿rdanCe with section 41 of ts Act. and to prepare accounts which accord with the accounting regulalions and to compty with the requirements of the Act, as also contained in the Church Accounting Regulalions 1997 have not been met. Signed: kfy, R//inS- Upton Scudamore Wanninster Wiftshire BA12 OAE ## **St Mary The Virgin, Upton Scudamore Registered Charity No 252124** ## **Financial Statement for the year ended 31st December 2022** ## **General Fund Income and Expenditure Account** |**Income**
**Incoming resources from donors**
Planned Giving:
Covenants
Envelopes
Tax recovered
Collections general
Donations general
Donations restricted
**Other voluntary incoming resources**
Grant from Parish Council
**Income from events and activ**
Rent
Church Hire
Magazines
Fees
Fund Raising Events
**Other Income**
Accounting Adjustment
Deposit Interest
Income from Investments
**Other Income**
Southern Electricity refund
**TOTAL INCOME**
**Expenditure**
**Grants**
Other
**The Church**
Parish share
Upkeep of the Churchyard
National Churches
Administration
Maintenance - Septic Tank
Books and Sundries
Macmillan Cofee Morning
Heat, Light, Water
**TOTAL EXPENDITURE**
Surplus/defcit for the year
Balance as at 1 January
31-Dec|**2022**
£4,875.00
£1,972.75
£6,178.71
£877.49
£2,382.70
£500.00
###
£500.00
£500.00
£850.00
£1,205.00
£505.00
£1,557.50 £4,117.50
£183.66
£2,252.25 £2,435.91
£0.00
**###**
£0.00
###
£605.00
£50.00
£958.99
£200.00
£175.09
£500.00
£2,015.26
###
**###**
£3,865.80
###
###|| |---|---|---| |||| |||| |||| NOTES: There is a balance of £6000 not paid for the Parish Share at 31/12/22 which relates to the year 2021 |**Church Fabric Income and Expenditure Account**
**Income**
Donations Restricted
Fund Raising
Grants
Magazines
**TOTAL INCOME**
**Expenditure**
Insurance of fabric
Maintenance
Magazines
**TOTAL EXPENDITURE**
Surplus/defcit for the year
Balance at 1 January
31-Dec
**The Jim Payne Memorial Fund .**
Balance at 31 December 2021
Organ Tuning/Repairs
Balance at 31 December 2022
**General Fund, Fabric Fund & Jim Payne Fund**
Combined Income
Combined Expenditure
Surplus/defcit for the year|£4,415.75
£2,256.20
£828.90
£0.00
£0.00
£500.00
£44.51
**###**
£2,756.20
£1,729.45
£1,586.19
£4,524.32
£8,007.33
£34.60
**###**
£9,593.52
-£999.21
-£6,837.32
£1,019.59
£7,856.91
£20.38
£1,019.59
£190.00
£190.00
£0.00
£0.00
**£190.00**
£190.00
###
£16,425.33
###
£17,000.23
£2,866.59
-£574.90| |---|---| ## **STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2022** |Monetary Assets and Liabilities
**General**
**Fabric**
**Jim**
**Fund**
**Fund***
**Payne***
**TOTAL**
**###**
**£20.38**
**£190.00**
* Restricted Funds
**Represented by**
Lloyds Bank
CBF Church of England Deposit Fund|**Total**
**Total**
**2022**
**2021**
**###**
**###**
###
£9,696.58
### £13,963.91|**Total**
**Total**
**2022**
**2021**
**###**
**###**
###
£9,696.58
### £13,963.91| |---|---|---| |||**###**
**###**| ## **St Mary The Virgin, Upton Scudamore re Parish Land Trust assets** The income from these investments is available to the Parish for ‘the maintenance of divine service including the lighting, warming and cleaning of the church’ but the capital sum is not expendable nor can the land be so |**Income and Expenditure Acccount**||| |---|---|---| |**Income**|**2022**|**2021**| |Income: COIF|£1,272.13|£1,239.55| |Charishare (BRML)|£980.12|£866.60| |**TOTAL**|**###**|**£2,106.15**| |**Expenditure**||| |Paid to the Church Funds|**###**|**£2,106.15**| |**STATEMENT OF ASSETS AND LIABILITIES AT 31**|**DECEMBER 2022**|| |**Parish Land Assets**|**2022**|**2021**| |**Investments**||| |2344.08 COIF Charities Investment Fund Inc. Units|###|£48,209.29| |4204.718 BLK Charities UK Equity Fund A Inc. Units|###|£30,080.55| |**Other assets**||| |.99 acres of land|£1.00|£1.00| |**TOTAL**|**###**|**###**| COIF shares are shown at their mid market value on 31 December 2022 CHARISHARE shares are shown at their Portfolio Value at 31 December 2022 Land is shown at a nominal value to recognize its existence, it is let on short term tenancies.