Charity Registratlon No. 268588 SUSSEX COUNTY ASSOCIAMON OF CHANGE RINGERS ANNUAL REPORT AND UNAUDffED ACCOUNTS FOR THE YEAR ENDED 310ECEMBER 2023
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs M L Sherwood Mr P J Franklin Mr M A Dawkins Treasurèr Mrs S M Gadd Charity number 268588 Principal address 1 Southdown Terrace Steyning West Sussex BN44 3YJ Independent Examlnor Price & Co 30-32 Gildredge Road Eastboume East Sussex BN214SH
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS CONTEKrs Page Trustees report Independent exarninerfs port Statement of financial aclivities Balance sheet Notes to the accounts 7-12
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their report and accounts for the year ended 31 December 2023. The accounts have been prepared in accordance with the accounb.ng policies set out ill note 1 to the accounts and comply with the association's consts"lution and bye4aws, the Charitses Acl 2011 and the Statement of Recommended Practice, "Accounting and Rewrting by Charities". leffe¢live 1 January 20191. Ob"ectlve and actlvttles The principal aim of the Asscciation is to be of service to the Church in Sussex w¢thin the Diocese of Chichester. The Tnjstees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the association should undertake. It does this by: promoting the ringing of church bells to call peopÈ to worship", encouraging the recruitment and training of all ringers and advancing the art of change ringing,. supporb.ng the proper care and use of church bells and Èelfties", providing support to pro1tS to tore. maintain or improve existing bells, and the towers and belfn.es housing them., seeking the preservation of bells from redundant thur¢hes for the purpose of ringing in churches. The Association is a member of the Central Council of Church Bell Ringers and abides by the rules and decisions of the Council. Achi•v•ments and rformanco Mernbership Wth effect from 1st January 2023. the Assockqton $wt¢hed to an on-line membership system which enables members to renew and pay their subscriptions direct The previous manual system was administered via the individual tower correspondents. Atthough the numbers show a decline compared with 2022, the result has been a more accurate record of ringers in Sussex. The membership of the Association as at 31st December 2023 is 1045. compared with 1,183 in 2022. Of these, 30 {2.9%) are young ringers (aged 18 or under) and 395 {37.8%) are aged 70 or over. Eventsltralnlng Most towers a now ringing again for ser¥S following the decline after Covid. There are still towers without practices and the District Officers irs parbcular are focussing on support for these. All Districts a organising mnthty Saturday events which include the opportunity for general ringing, sometimes on unfamiliar bells, and social evenis. There are also other regular pract across the county (often ors weekday evenings) which. in the main. concentrate on Specif training needs, frequelly for specffic towers. It has been another excellent year for Sussex Young Ringers with plenty of ringing for all abilities and excellent results of second place at both striking competsb"ons' the South East England Contest and Ringing r1d National Youth Competition. During the year. the following achievements were recorded.. Tower bells- 10 peals and 457 quarter Feals Handbells- 11 peals and 15 quarter peals Online- 3 quarter peals on Ringing Room which were attributed lo the Association. Communication8 The website has been kept UP-tTrdate and included links to essents.al informalion emanating from the Central Council of Church Bell Ringers. A revamp is planned for 2024. Regular emails have been sent to all mernbers updates of developrrEnts. activibes and ne•VS District newsletters have been issued regulaty Soundbow, our subscription magazine, continues to be published regulady in paper form The Facebook Group has been in constant use during the year.
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Flnanclal rfrvlew Total InMe in FY2023 was £31,716. and total expenditure (including grants) was £20,466. The principal source5 of income were legacies. membership fees and donations. Membership fees declined again in 2023 by £889 (equivalent to 111 paying adutt members). The introduction of Stripe enabled voluntsry donab'ons to be paid easily when renewing subscriph'ons. and raised £2,2(X in donation$, much of which was Gift M'ded. SCACR also received a legacy of £10,000 from the estate of Albert {Vicl Sheppard and a legacy of £500 from the estate of Mary Rice, both fomier ringers from Sussex. HMRC Gift Aid and Small Donations Scheme Claims were compleled sueSSfUlty adding £720 and £89 to income re$pectivety. Overall income increased by £14,085 compared with the previous year. Expenditure on running Costs increased by £242 compared with the prevUS year. Insurance (+2.3OA compared with 20221, production of the Handbook & Annual Report1-210A due to fewer copies being printed) and CCCBR costs were the top 3 items of expenditure. CCCBR'S annual conference was held in Ipswich and attended by 4 ofthe 5 representstives. As agreed at the 2022 meeb"ng, the cost of SCACR'S CCCBR membership is now 20p per member rather than the flat rale of £40 per representative1£2001 previously used, and therefore there was a Small increase in CCCBR Subs lo £232 for 2023. The cost of attending the Ipswich annual meeting was £837. which was a reductson of £230 compared with 2022 in Nottingham. Professional fees were the fourth hKJhest area of expenditure. In 2022 the fee was £900+VAT {£1.080). As this was a steep price increase from 2021, the 2023 Examinabon work was tendered with 3 firms- Pre & Co, Knill James and TC Group, and the work awarded to Price & Co of Eastboume who quot&l the lowest cost at £675 + VAT1£8101 The TC Group quote was £1.200 + VAT {£1,440}. New expenditure this year included the cost ofthe new membetship database MemberMojo1£2501. and Stripe transaction charges1£3221- or 3.36°h of the Inco pa via Stripe. 80th sy5terns have significandy reduced the work for the Membership Secretary and the Treasurer given the very large number of small payments that are received through the year. Unrestricted Funds l Fund." Cash value at year end following transfers was £12:000, wrth a fvrther £30,750 being held in fixed assets Ilhe library, maslerfs chain and 3 sets of handbells). Part of the Library was revalued by the Trustees and Librarian and has decreased in value by £4.000. The review of ftjrther Library assets will be undertaken in 2024. De nated Fund.. The Development Fund is designed to support any projects that fall within ourcharitable aims which are not covered by the Restr¢cted Funds. A £232 grant wa5 requested and aulhorised by the Trustees in 2023 to support the Diocesan annual event at Plumpton where the Charmborough Ring was hired to encourage recruitment of new members from the young attendees at Ihe camp. A grant of £750 was also authorised to support the installation of a rope guide at Chichester Cathedral, as rope guides are not covered by the BRF. The value of the Development Fund at year end was £20,915 and is included in Unstn"cted funds. Restrlcted Funds Bell Restoration Fund. Income during the year was £18,560_ Just one granl of £3,000 was paid on tompletiortr of the restoration work at Piddinghoe, folbwing inspection and approval by a BRF representative. The committed grant for the provisKin of a training bell al Steyning lapsed in December 2023 as WOTk on the tower has delayed the proiect. A re-application is expected in fvture. There remains a Committed restoration grant of £750 for a training bell at Chichesterwhich has been provisionally agreed on Gondition that the indicated restoration work is completed and passes an insFection by the BRF Secretary or other delegated SCACR representative. This grant lapses in May 2025 rf woth is not complete and inspected by then. The value of the BRF at year end was £49.C65 of which £6,269 is reseNed for simulator and dumbbelvttaining bell grants, leaving £42,796 available for future bell maintenance grant applications.
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Sussex Youn Rin ers Fund he R Johnson and Harokl Wood Memorial Fund . This fund re¢eived income tolalling £3,206 during the year. Grants totslling £3,180 were paid to support the Sussex team's entry lo the 2023 National Youth Competition in York and £261 to supwrt various praclices and outings. The value of the SYR Fund al yearend was £6,944 in cash. wf(h a further£2,000 held in fixed assets {a set of donated handbells). There are no committed grants. Reserves Pollcy To maintain in the General Fund a reserve of £12,000. whKh currenly exceeds 1 average yearfs running costs. No reserves apply in the case of the Development Fund or either of the Restricted Funds. Any surplus monies in the General Fund above this level of reserve are transferred to the Fund detemiined by the Trustees al the end of each Finarscial Year_ This wlicy was applEd at year end with £1,602 being transferred lo the Sussex Young Ringers Fund. Investments The Trustees have the power of investment for all fvnds whh have been invested with the Charities Aid Foundation ICAFI Bank and the Cambridge & Counties Bank in this period. CAF Bank is a current account designed for chanties. In Jan 2023 the account began to pay a tiny amount of interest (around £101 per quarter and opeiating chaTges were reduced to £5 per month (from £8 per month in 20221. By managing the numbers of cheque and cash deposits per month we avoided fvrther processing charges. We hold a 45-day noty'ce account with Cambridge & counb.es Bank, which has no bank charges. The interest rate on this account increased 5 times during the year from 2.33% at the start to 3.98% at the end of 2023. tru¢ture ovemance and mana ement The charity was established as an Associats"on by consts"tution and by&laws adopted on 12 October 1974 las amended 12 May 1984, 27 September2014. 13 May 2017 and 13 May 2023). The Trustees who seNed during the year were". Mark Dawkins {retired and re-elected for a second &year teTh at AGM on 13th May 20231 Margaret SheTWOCX Jonathan FrankSin Trustees are selected by eleclTron at Annual General Meeting or exceptionalty at Special General Meeting. for a three year term. One tnjstee retires each year by rotab"on. with Margaret Sherwood due to retire at the AGM in 2024. The Trustees are involved in the day lo day running of the charity. with the support of the Treasurer, Sue Gadd. They have assessed the major risks to which the ass(lab"on 15 exposed and are satisfied that systems are in place to mth'gate exposure to the major fisks. The Annual General Meeting lar¢d the election) was hdd on 13m May 2023 at Goring-by-sea, and during the year the General Committee has met twice. once by Z(y)m and once fa-tfrface. Signed on behalf of the Trnstees.. Jonathan Franklin Trustee Dated.. li Apri12024
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS We report lo the chanty trustees on our examination ofthe a¢Unts ofthe charity for the year ended 31 December 2023 which are set out on pages 5 to 12. Responsibllitles and basis of veport As ttte charity's Irustees you are responsibk for the preparation of the accounts in attordance with the requirements of the Charities Act 2011 ('the Acf l. We report in respect of our examination of the charity's accounts carried out Ltnder secbon 145 of the Act and in carrying out our examination we have ft)Ilowed all the applicable Diwb'ons given by the Charity Commission under section 145151(bl of the Act. Independent examlnefs statement We have completed our examination. We confirn that no material matter5 have come to our attention in connection wtth the examination giving us cause to believe that in any mateTial respect accounting records were not kept in respect of the charity as required by section 130 of the Act., or 2. the accounts do not accord wth those records., or 3. the accounts do not compty wtth the applicable requirements Corrning the fomi and content ofaccounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts gNe a 'true and fair vieW which is not a matter considered as part of an independent examinat. We have no concerns and have come across no other matters in connectton with the examination to which attention should be drawn in this reFort in order to enable a proper understanding of the accounts to be reached. Chartered Accountsnts Dated: IL April 2024
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restricted nds Total 2023 Total 2022 Income Donations and lega¢ies Investment income Other incoming resources 8,239 858 18.387 1A59 26,626 2,317 15,338 895 Total Income 11070 19.846 31,716 17.631 Ex nditure CharRable actlvlllos Grant making Support costs Impairnnt loss Governance costs 6841 7.423 5,398 4,000 3.645 27,200 4,221 3,500 4,580 Total expenditure 39.501 Net incornel(expgnditure) for the year (2.117} 13,367 11.250 {21,8701 Transfors between fund5 10 Net movement In funds (4,0451 15295 11,250 {21,870) Fund balances at 1 January 2023 132,305 Fund balances at 31 De¢ember 2023 121.685 110435 The 31 December 2022 Statement of Finan¢ial kntivttyes for comparative purposes can be found on page 12 of these accounts.
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS BALANCE SHEET AS A T 31 DECEMBER 2023 Chaflty Reglstratlon No. 26858 2023 2022 Fixed assets Tangible assets 13 32,750 36,750 Current assèts Prepayments Trade debtors Cash at bank and in hand 1,010 1,009 412 90.248 74,652 Current Ilabllities Accruals Deferred income 11,2891 1967) Net current assets 88.935 73,685 Total assets less current liabilities 110435 Incorne funds Restricted funds Unrestricted fvnds 15 58.017 63.668 42,722 121.685 110,435 The accounts were approved by the Trustees on % i April 2024 Jonathan Frnnklifi Trustee
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcles Charlty Infomiation Sussex County Association of Change Ringers is registered at 1 SouthdL)wn Terrace. Steyning. West Sussex. Charty Commission registrab.on number 268588. 1.1 Basis of preparatlon The account5 have been prepared in accordan Accounting and Repothng 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 1 January 20191, and the Charities Act 2011. The accounts have been prepared to give a true and fair view and have departed from the Charities {Accounts and Rewrtsl Regulations 2008 only to the extent required to provide a true and fair view. This departure has invofved following the ChaTities SORP IFRS 1021 rather than the Statement of Recommended Pracb"ce effective from 1 April 2005. which has since been withdrawn. The Asscoabon constitutes a public tenefft entrty as defined by FRS 102. The financial statements are presented in sterling which is the fvnctional currency of the Association and are rounded to the nea$t £. The financial statements have been prepared underthe histor1 Costconvention. The principal accounting policies are set out below. The Associab"on only has financial assets and financial liabilrties of a kind that qualify as basic financial instnjmenls. Basic financial instruNEnts are initially recognised at transaction value and subsequently measured at their settlement value. 1.2 Incoming resources For legacies, enlillement is taken as the eartier of the dale on which either. the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor{s) to the Association that a distribution will be made, or when a distn'bution is received frorn the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executof s intention to make a disiributson. Mther8 legacies have been notified to the chartty. or the charty is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy 15 treated as a contingent asset and disclosed if material. All income is recognised once the charity has entrtlement to the income, il Is probable that the income will be received arKI the amount of income receivable can be measured reliably. 1J Resources expended Expenditure is recogrsised once there is a legal or constwctwe obligation to make payment to a third paty, it is probable that settlement will be required and the amount of the obligab'on can be measured reliably. All expenditure is accounted foron an accruals basis. Al expenses including support costs and governance costs are allocated to the applicable expendrture headings. Grants payable are charged in the year when the offer is made except in those cases Whe the offer is conditional. such grants being recognised as expenditLsre when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been mel at the year end are noted as a commitment, but not accrued as expenditure. 1.4 Tangible fixed assets and depreciation The library. maste¢s chain and handlIS are shown at Trustees. valuatyon. 1.5 Accurnulated funds Unrestricted funds are available for use at the discretion of the tnjstees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance wtth specffic restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specik fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 2 Donations and legacle6 Unwstricted funds Restricted funds Total 2023 Total 2022 Subscriptions and Feal fees Donations and gifts Legacies receivable 7.826 413 7,826 8,296 8.728 5,610 1.000 7.883 10.504 Included within the comparative amunt is unrestricted income of £8,728. Subscriptions and pgal feos nrestricted funds.. Northern District Southem Dislnct Eastern Districl Westem Distnct Non resident and unattached Peal fees 1,864 1.720 2,388 2,793 144 19 1.452 2.152 232 3 Investment income Unrestricted funds Restricted funds Totsl 2023 Total 2022 Interest receivable 1,459 2,317 895 Included within the comparatNe arrUnt is restricted income of £495. 4 othor ineoming resources 2023 2022 unrestrr.cted Funds: Publicity Training & events Increase in fixed asset valuation Administration 1,365 1,330 1.219 78 179 1,398
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 5 Total resources expended Other Grant funding Total 2023 Total 2022 Charitable a¢tivitles Grant funding of activities (note 6) Support costs (note 71 7,423 7,423 5.398 27,200 4,221 5.398 Total 5,398 7,423 12.821 31,421 Impaimient loss {note 81 Governance costs (note 9} 4.000 4.000 3,500 4,580 39,501 13.043 20 7A23 66 6 Grants payable 2023 2022 Grants made in the year comprise: Dev Fund - West District ringing recovery day to support recruitrnent Dev Fund- Mobile tfry Diese3n Fesbval at Plumpton Dev Fund- Rope Guide at Chichester Cathedral BRF- All Saints. Eastbourne BRF - Attriston BRF- Piddinghoe Sussex Young Ringers - young ringer prath'ces Sussex Young Ringers- RW National Youth Competition 187 232 750 12,500 12.000 3.000 261 3.180 286 2,227 27.200 In 2023 this comprises grants of £982 from the Unrestrth t)esignated Fund and £6.441 from Restricted Funds. In 2022 the ¢omparatÉve amounts comprised grants of £187 from the Unrestricted Designated Fund and £27,013 from Restricted Funds. 7 Support costs 2023 2022 Publicity Training and events Insurance Other costs 1,795 2.165 1,886 712 1,844 212 5.398 4,221 In 2023 this comprises £5,360 unrestricted and £38 restricted expendibjre. In 2022 the comparatNe amount was £4,178 unrestricted and £45 restn.cted expenditure. 8 Impairnient Ios5 2023 2022 The Trustees consider that the Library valuation has deCaSed by £4,000 in 2023. Materials 4,000 3,500 previously only available in hardcopy formats are now widely published online and are free and accessible to all. The TnIst5 will conb'nue to work through this re-valuats.on in 2024.
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 9 Govemance costs 2023 2022 other governance costs comprise". Meetings & expenses Annual reF)Ort Professional fees Administration and officers, expenses 1,464 1,117 99 74 1,691 1,417 900 572 3.645 4,580 In 2023 this comprises £3,645 unrestricted and £nil restTiCted expendiiure. In 2022 the comparative amunt was £4.539 unrestricted and £41 restricted expenditure. Includ1 in professional fees is an accrual for paynnI to the Independent Examiner of £810 for 2023 accounts examination. 10 Tran6fer5 There were 3 transfers from unrestricted fijnds to restrrted funds in 2023. UnstrICted BRF SYRF Southern Quiz profits to SYRF Eastern Qutz profits to BRF General Fund surplus above reserve (12k) (881 (238) {1.6021 88 238 1.602 At 31 Docembgr 2023 238 11 TNstws None of the Trustees lor any persons ¢onnected wrth Ihem) received any remuneration during the year. No amounts relating to travel expenses were paid to Trustees during the 2023 financial year, or during 2022. 12 Employees There were no emOyeeS during the year. 13 Tangible fixed assèts Plant and Fixtyres, fittings & machinery equlpment Total At 1 January 2023 and at 31 December 2023 Additions Year ended 31 December 2023 Impalrment At 1 January 2023 and at 31 December 2023 Depreciation At 1 January 2023 and at 31 Decemter 2023 Net book value Al 31 December 2023 7,750 36,750 14.OlXII 14,0001 25.000 32.750 At 31 December 2022 29,000 7.750 36,750 10-
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Restricted funds The income funds ol the charity include restn.cted funds comprising the folknving unexpended balances of donations and grants held on tnjst for specific purposes." Movement In funds Balance at 1 January 2023 Balance at Resources 31 December Expended 2023 In¢oming Resources Sussex Churches Bell Restoration Fund 33,538 18,560 3.033 49,065 Sussex Young Ringers Fund IReg Johnson and Harold Wood Memorial Fund) 9,184 3.214 3.446 42.722 21,774 6.479 58.017 Incoming sOUrceS include the transfers detaikd in Note 10. The Sussex Churches Bell Restoration Fund, a restr.cted Fund within this Association, provides financial assistance for the Church on projects to restore, maintain or improve existing bells, and the lowers and lfrieS housing them, and seeks the preseryation of bells from redundant churches for the purpose of ringing in churches. A further grant of £750 has been provisionalty commltied but is conditional upon the indicated work being completed and passing an inspection by the BRF Secretary or other delegated SCACR representative, conditions which had not been met at 2023 year end. The Sussex Young Ringefs Fund (rhe Reg Johnson and Harold Wood Memorial Fund) is a restrieted Fund within the Association supporting young people underthe age of 25 who are learning change ringin9 on tower or hand bells. It helps to fvnd training and skill development, events and acb'vities for young ringers, and to support adults organising those events. There were no committed granls at the end of 2023. The Fund includes the valLte of the set of young ringer handbells, which is a fixed asset valued at £2,000. 15 Anatysis of nel assets b¢tw•en funds Unrestricted Restricted Totsl Fund balances at 31 Dember 2023 are represented by.. Tangible fixed assets 30.750 Current assets 32.918 2,000 56,017 32,750 88,935 63,668 121.685 16 Related parties There were no related party transactions during the year.
SUSSEX COUNTY ASSOCIATION OF CHANGE RINGERS NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 STATEMENT OF FINANCIAL ACTNITIES FOR THE YEAR ENDED 31 DECEMBER 2022 (for comparison) Unrestricted Restricted fundy funds Total 2022 Income Donations and legacies Investment income 8.728 6,610 495 15.338 895 Other inwming resources Tolal income 10,526 7,105 17,631 Ex nditure Charitsble actlvltles Grant making Support costs Impairment loss Governance costs 187 4.176 3,500 4.539 27,013 27.200 4.221 3,500 41 Total expenditure 12 02 27 099 Net Incomel(expenditureTr for the year (1.8761 119.994) (21,870) Transfers between funds 10 Net movement in funds 11076) 119,9941 (21,870 Fund balances at 1 January 2022 132 305 Fund balances at 31 DeCemr 2022 67.713 42,722 110,435 12-