**ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON**
## **TREASURER’S REPORT 2022**
## **FINANCIAL REVIEW**
We commenced 2022 with an operating balance of £12,048.15 for the General Fund in the Lloyds current bank account which represented the December 2021 collection, planned giving and donations and we commence 2023 with a slightly lower balance of £12,015.13 for the General Fund in the Lloyds current bank account and cash in hand which includes the plate collections, planned giving and donations given during December 2022.
The 2022 figures for the General Fund Receipts and Payments Account show we have a surplus of £2,300.30 which means we have received more income than we have spent on expenditure for the General Fund.
Our allocation of Parish Share for 2022 was £34,000. This was paid in full during the course of the year and was completed at the beginning of December 2022 with a final payment of £2,800 all from General Fund income.
Planned Giving was lower than anticipated and was £2,013 below the 2022 budget figure. Non-Regular Gift Aided giving has decreased in comparison with 2021. The generosity of our regular givers is paramount to our main source of income. Plate collections have increased this year and, although welcome, this income is unplanned and cannot be relied upon. Donors are to be encouraged to give regularly through Planned Giving, to enable us to budget effectively. We now offer both our own in-house Planned Giving scheme and the Diocesan Parish Giving Scheme run by the Diocese of Gloucester.
The Parish would not be able to function without donations received throughout the year. These make up a sizable proportion of our income. The Votive Candle Stand and Wall Safe both make significant contributions to income with the Wall Safe showing a considerable increase on the 2021 figure but the Votive Candle Stand is showing a decrease on the 2021 figure. In November 2022 a Contactless Donations Terminal was installed in All Saints Church and £70.00 was donated in November of which we received £66.78 with £3.32 being the administration charge.
Fundraising activity for the General Fund, which is another essential source of income, commenced in January 2022 with the 100 Club renewal followed by a second 100 Club renewal in June 2022. We have raised the total of £1,896.00 during the year all from the 100 Club. The Produce Stall started again at the beginning of June and ran each month up to November and raised £418.30. At the end of August members of the three churches ran a stall at the Hexham Car Boot sale and raised £546.60. This figure was enhanced with the sale of an item which wasn’t sold at the Car Boot sale by Ebay and raised a further £21.07. Two Coffee Mornings were held in All Saints Church which raised £114.40 on May and £52.00 in October both for the Young People Fund. In November a Winter Style Secrets with Rachel event was held in Hepple Village Hall raising £275.00 which was split between the Hepple Restoration Fund (£92.00), the Thropton Fabric Fund (£92.00) and the Rothbury Fabric Fund (£91.00). Also, in November a Coffee Morning and Stalls event was held in All Saints Church which raised £615.66 for the General Fund.
The Parish Hall has received an income of £1,184.00 against a total expenditure of £2,032.65 meaning that the Parish Hall account has ended 2022 with a deficit of £848.65. This is partly due to the fact that two of our regular groups have not restarted after the pandemic and our main regular group has reduced the number of hours per week that they hire the hall.
The Card Stall which Gill Sinclair is now running also continues to provide an important source of income.
St Andrews’ Church, Thropton has had grass cutting carried out at a cost of £180.00, the fire extinguishers have been tested at a total cost of £42.00 and the bi-annual PAT testing has been undertaken at a cost of £25.20. All these items have been financed from the General Fund. The Thropton Fabric Fund, which is used for project work rather than general repairs, has a balance at the end of 2022 of £1,445.59.
Christ Church Hepple has had its fire extinguishers tested at a cost of £42.00, the bi-annual PAT testing work has been undertaken at a cost of £25.20 and grass cutting has cost £612.00 in 2022 which have all been paid for from the General Fund. Some quinquennial work has been undertaken at a cost of £1,240.00 and this was paid for from the Hepple Restoration Fund. A new porch notice board was purchased at a cost of £1,819.77 and a further £60.00 was spent on the installation of the notice board which were both financed from the Hepple Restoration Fund.
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## **ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON**
The Hepple Restoration Fund has received donations of £680.00, HMRC gift aid and GASDS of £54.87, baptism collections of £124.50, a funeral collection of £200.00, the Commonwealth War Graves Commission has given £12.00 for the upkeep of the war grave, the Honesty Jar received £6.00 in donations and the Winter Style Secrets with Rachel event raised £92.00 during 2022 and has a balance of £11,463.59 at the end of the year.
All Saints’ Rothbury has seen a total sum of £654.18 spent on cleaning and maintenance work in 2022 from the General Fund. This includes the garden waste bin (£46.00), grass cutting (£150.00), fire extinguishers tested (£132.00), work to the belltower electrical switches (£153.38) and the bi-annual PAT testing (£172.80). A further £110.00 from the Rothbury Emergency Fund was paid to LMC Domestic Help for cleaning All Saints Church in January and February before the in-house cleaning teams started up again
Church running costs are showing in the accounts as £15,072.50. This figure is an increase from the 2021 figure of £13,459.07 which includes all the maintenance work undertaken at the three churches from the General Fund in 2022. A breakdown of the costs can be found in note 6 on page 8. Our energy use for the three churches and the parish hall, however, still needs to be addressed on an environmental and financial basis.
Parish Administration overall costs of £1,008.87 in 2022 show a decrease in comparison to 2021 figure which was £1,131,25.
To ensure our bank charges are not excessive I am continuing to use online banking wherever possible and we have seen a slight decrease in the amount of bank charges that we have paid in 2022 in comparison to 2021. In order to keep bank charges to a minimum a cash float of £300.00 was withdrawn in 2022 and is kept in a metal cash box in the vestry safe. This means that will not incur bank charges in future every time a cash float is withdrawn or deposited in the current bank account. The cash float is shown in the Statement of Assets and Liabilities on page 10 in the column headed CASH FLOAT against the General Fund.
Printing and stationery costs for 2022 have slightly decreased on the 2021 figure. This is due to the fact that the Rector has been printing the pew sheets on coloured paper that was found in a cupboard during lockdown.
The Insurance Premiums total for 2022 for the three churches is shown in note 6 on page 8 as £6,869.15 which is a 3.34% increase on the figure of £6,646.65 shown for 2021 caused by the rate of inflation. The Parish Hall insurance premium was £914.51 in 2022 which again was a 3.28% increase on the 2021 figure, caused by the rate of inflation. In August 2018 the All Saints Church and Parish Hall insurances were merged into one policy, giving us the same insurance conditions for both properties.
In September 2021 All Saints’ Church was awarded a grant of £7,900.00 from the Heritage Lottery Fund’s Emergency Fund which had been applied for by our Planned Giving Administrator, Adrienne Thunder, to cover various items required for the Covid-19 pandemic. In December 2021 the decision was made to cancel the contactless donations terminal as no progress had been made on the project and I am very grateful that Data Developments agreed to refund some of the cost to the Heritage Lottery Fund’s Emergency Fund on our behalf. The refund amounted to £443.80 which left the Rothbury Emergency Fund to refund the balance of £275.00 to the HLF in January 2022. From the Rothbury Emergency Fund two packs of 100 face masks were purchased at a cost of £19.38 and £100.00 was paid to LMC Domestic Help for cleaning All Saints Church during January and February 2022. The Rothbury Emergency Fund has ended the year with balance of £591.80 which is held in the CBF Deposit Fund bank account.
In December 2021 the HMRC issued the Parish of Upper Coquetdale PCC a new reference number so that all three DCCs could make Gift Aid and GASDS claims on planned giving and donations. Adrienne Thunder our RHT Planned Giving Officer was also appointed as the Upper Coquetdale PCC Planned Giving Officer at the APCM held in October 2021 and re-appointed at the APCM held in April 2022 and all HMRC claims are now submitted by her. In 2022 three claims have been made in April, August and December on behalf of RHT DCC claiming both Gift Aid and GASDS. A claim has also been made on behalf of Alwinton & Holystone DCC, for Gift Aid and GASDS in August 2022 and a claim has been made on behalf of Alnham DCC for Gift Aid in April 2022. The Upper Coquetdale PCC bank account is being used to receive the Gift Aid and GASDS from the HMRC and then Adrienne and I transfer it to the appropriate DCC bank account using the online transfer facility which we now have on that account but which needs two signatories to enact.
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## **ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON**
During 2022 the four electricity accounts for All Saints Church Rothbury, All Saints Parish Hall Rothbury, Christ Church Hepple and St Andrew Thropton were all renewed. All four accounts are on a 2 year fixed contract which are all due to end during 2024 and have been affected by the huge rises in the market prices both in the price per unit and the standing charge both of which have doubled since the last contracts were taken out in 2019. The gas account for All Saints Church was renewed in August 2021 at the very start of the huge increases in gas prices and is on 3 year fixed contract until 2024. The gas account for the Parish Hall was renewed during 2022 and is on a 2 year fixed contract which is due to end in 2024. Because the gas account for All Saints Church was renewed before the 1[st] April 2022 we do not qualify for the government business energy bill relief scheme. However, all the other gas and electricity accounts do qualify for the energy bill relief scheme and we have been receiving the relief since October 2022 and will continue to do so until March 2023. For the Parish Hall gas account, we are paying 11.791p per kWh and receiving 2.110p per kWh in relief. For the Parish Hall electricity account, we are paying 30.00p per kWh and receiving 2.67p per kWh in relief. For the All Saints Church electricity account, we are paying a day rate 33.70p per kWh and receiving 2.74p per kWh relief and a night rate of 29.20p per kWh for which we are receiving 2.38p per kWh relief. For the Church Christ Hepple electricity account, we are paying a day rate of 33.20p per kWh and receiving 2.92p per kWh relief and a night rate of 28.60p per kWh and receiving 2.52p per kWh relief. For the St Andrew Thropton electricity account, we have three meters on which we pay the same price per unit namely 29.20p per kWh and receiving 2.67p per kWh relief. In December 2022 the Parish of Upper Coquetdale received a Parish Support Grant for energy costs of £1,685.00 and this was split three ways between the three DCCs with this DCC receiving £561.66. The grant is not shown in the General Fund receipts and Payments Account as the £561.66 has been recorded as a refund with each of the six utilities receiving £93.61.
In 2021 the Organ Restoration Fund name was changed to the Organ Fund as it was agreed that the restoration of the organ in All Saints Church had been completed. The Organ Fund has received income of £985.23 in 2022 through donations, GASDS and quarterly shared interest from the CBF Deposit Fund. From this fund we have paid a total of £559.29 in 2022 which includes the organ being tuned by Harrison & Harrison Ltd of Durham at a cost of £189.29, the piano in All Saints Church being tuned at a cost of £80.00 and the fund has paid for organ lessons for Grace Henry and Jane Lothian at a total cost of £290.00. The Organ Fund has ended 2022 with a balance of £6,115.94 which is split between the CBF Deposit Fund (£4,649.80) and the Rothbury PCC-CG bank account (£1,466,14) which enables us to have a working capital and reducing the need to withdraw money from the CBF Deposit Fund.
During 2021 the Rector decided to encourage wedding parties to give more generously in the collection plate by splitting any donations given on a 50:50 basis between the church and a charity of the bride and groom’s choosing and this is shown in Collections – Special Collections in note 4 on page 7. The 50% to the church is recorded under either the Hepple Restoration Fund, the Thropton Fabric Fund, the Rothbury Fabric Fund or the Rothbury Warm Hub Fund depending upon which church the wedding was held in. It was also decided to record any Baptism and Funeral plate collections given for the church under these funds depending upon which church the baptism or funeral was held in.
The CBF Investment Units may be required to fund major work in the future or supplement shortfalls in income streams. There has been an overall decrease in the value of the CBF Investment units in 2022 due to the performance on the stock market. It is to be hoped that their value will maintain growth in the longer term. However, income from interest on our CBF Deposit Fund and dividends from our CBF Investments has seen an increase in 2022 after the depressing low interest rates we received in 2021.
At the June 2022 meeting the DCC made the decision to rename the Community Hall Fund to the Warm Hub Fund. In 2020 the Community Hall Fund had been renamed from the Hall Restoration Fund and it was just as case of renaming the fund. However, in deciding to rename the fund again in 2022 involved a bit of work as the old Hall Restoration Fund had a balance when renamed and as a restricted fund the balance should be used for the purposes of the Parish Hall. Also, during 2020 and 2021 we had received four grants from Northumberland County Council specifically for the fact that the Parish Hall was closed during the pandemic. The Community Hall Fund was therefore renamed as the Parish Hall Fund keeping the original balance and grants and a new Rothbury Warm Hub Fund was created with all the donations that had been received from 2020 to June 2022 transferred from the renamed Parish Hall Fund into the new fund.
The Hepple Churchyard Fund has received £1,118.44 in income during 2022. In January Christ Church Hepple received a cheque for £980.00 from Northern Powergrid as compensation for being without electricity for more than three days during Storm Arwen. In June we received a cheque for £130.00 from the Ecclesiastical Insurance Trust130 as a member of the congregation had taken out a house insurance policy with them and it was decided this should be
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## **ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON**
recorded as being for the Hepple Churchyard Fund. During the year the fund has also received £8.44 in shared interest from the CBF Deposit Fund.
In January 2019 new bell ropes were purchased at a cost of £255.36 from the Wright Memorial Fund which is a fund from which the interest may be used for purchasing Easter flowers and bell ropes. However, in September 2022 the flower ladies at All Saints Church required £100.00 to the purchase flowers and this fund was used for that purpose and I was informed that they may need further assistance in the future. I therefore took the decision to replace the £255.36 in the Wright Memorial Fund with funds from the Cardstall Fund and this transfer is shown on page 11 in the Transfers column of the Statement of Assets and Liabilities.
In July 2015 when Chris and Eileen Macey left All Saints Church for pastures new in North Yorkshire, Eileen gave me £244.93 that she had as a balance of the coffee donations. As a very new treasurer in those days, I recorded this money in the General Fund and continued to do so with the coffee donations each week. However, during the early part of 2022 I felt that, really, we should have a separate restricted fund for all the coffee donations and in August 2022 I created the Rothbury Coffee Fund. All the coffee donations given in May – July 2022 were redesignated from the General Fund to the new Rothbury Coffee Fund and all the donations received from July 2015 to December 2021 which amounted to £2,333.32 were transferred from the General Fund to the Rothbury Coffee Fund and this is shown in the Transfer column of the Statement of Assets and Liabilities on page 12. The new fund has a balance of £2,556.27 at the end of 2022.
During March 2022 All Saints Church became the focus for the Ukraine Humanitarian Appeal for both items of clothing, food, toiletries etc and for cash donations. A total of £1,020.00 in cash donations was received and passed to the Disasters Emergency Committee (DEC) – Ukraine Humanitarian Appeal. This amount is shown in the Collections – Special Collections on page 7. The Rector, churchwardens and treasurer took the decision on behalf of the DCC to match fund the donations from the General Fund up to a maximum of £1,000.00 as this was such an important matter. The amount of £1,000.00 was also passed to the DEC – Ukraine Humanitarian Appeal and is shown under Donations to Mission and Charities in the General Fund Receipts and Payments Account on page 6.
I would like to take this opportunity to thank our Planned Giving Administrator, Adrienne Thunder, for her tireless work in the banking and recording of all our income, to thank Christine Wilson for recording and banking the Hepple Restoration Fund income and expenditure, to thank Sue Bowmer for running the 100 Club, to thank Gill Sinclair for running the Cardstall, to thank John Farndale, the Alwinton & Holystone DCC treasurer, and Meron Marcyniuk, the Alnham DCC treasurer, for their work in reimbursing Rothbury, Hepple & Thropton DCC their respective DCC’s monthly contribution to the parish running costs, to thank Paul Charlton of Ryecroft Glenton for all his work in inspecting the accounts year on year and for his accountancy advice when needed and to thank the Rector, Canon John Sinclair, for his support and advice in what has been a difficult year to manage the finances.
To conclude: We must ensure that we run with a surplus year on year in order to meet the DCC’s various commitments. We will not able to withdraw from Reserves indefinitely and the DCC must ensure that, through an effective budgeting process, spending does not exceed income. We need to concentrate on increasing our regular income through the ongoing Stewardship initiative by holding an annual renewal just to be able to balance our books. We have already made a start in making every effort to reduce our fundraising costs as these have been high and detract from the effectiveness of the fundraising events and this needs to continue year on year with careful financial management. If all these steps are taken it is likely we will be able to pay our estimated 2023 Parish Share in full which is £35,000. This equates to £2,916.66 per month that is needed from regular planned giving, donations and fundraising. However, if the steps are not taken it is unlikely that we will be able to pay the 2023 Parish Share in full without selling more shares and we may default in 2023 as we did in 2018, 2019 and 2020. Going forward, maintaining a robust General Fund should be an area of priority and focus for the DCC.
## **Christopher Pope – Treasurer**
22nd March 2023
…………………………………… ………………………… ……………………
Rector Treasurer Date Rev Canon John Sinclair Christopher Pope
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**THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH, HEPPLE STATEMENT OF ACCOUNTING POLICIES**
## **Basis of Preparation**
The Financial Statements of the DCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
The accounts include the monetary transactions, assets and liabilities for which the DCC can be held responsible. They do not include the accounts of other Church groups that owe an affiliation to another body, nor those that are informal gatherings of Church members.
## **Funds**
General funds represent the funds of the DCC that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the DCC. These include funds designated for a particular purpose by the DCC.
Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.
## **Statement of Assets and Funds**
- 1) The following are recognised but not necessarily valued in the Statement of Assets and Funds:
- a) Moveable church furnishings held by the churchwardens on special trust for the DCC and which require a faculty for disposal.
- b) Land and other buildings held on behalf of the DCC.
- c) Other fixtures, fittings and office equipment where the DCC is free to dispose of such assets and where the original cost exceeded £1,000.
- d) Investments held beneficially by the DCC.
- e) Amounts owing from the Inland Revenue where a formal claim has not been made before 31 December 2022.
- 2) The assets are recognised and a monetary value given as part of the description in the Statement of Assets and Funds:
- a) Amounts owing from the Inland Revenue where a formal claim has been made before 31 December 2022.
- b) Any other amounts owing to the DCC including insurance claims.
- c) Legacies where formal notification of entitlement and amount has been received at 31 December 2022.
- 3) The following liabilities are recognised in the Statement of Assets and Funds:
- a) Any loans or overdrafts advanced to the DCC.
- b) Any arrears of Diocesan Parish Share.
5
## **THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT**
|
**RECEIPTS**
**Income from Operating Activities**
Parish Hall Rent
Church Hire
Fees
**Fund Raising**
Fund Raising General (1)
Fund Raising 100 Club
**Incoming Resources from Donors**
Planned Giving (2)
Planned Giving Recall (3)
HMRC Gift Aid on Planned Giving/GASDS (2)
Gift Aid Giving Non- Regular (2)
Plate Collections (4)
**Other Voluntary Incoming Resources**
Parish Hall Grant
Donations (5)
**Income from Investments**
CBF Deposit Fund Shared Interest
NSIB Dividends
CBF Investment Funds Dividends
**TOTAL RECEIPTS**
**PAYMENTS**
**Cost of generating funds**
Fund Raising Costs (8)
**Charitable Activities**
Donations to Missions and Charities
**Church Activities and Running Costs**
Parish Share
Church Running Costs (6)
Clergy Expenses
Parish Hall Running Costs (9)
Service & Sanctuary Expenses
Visiting, Lay and Retired Clergy Costs
Quinquennial Inspection
**Parish Administration**
Bank Charges
Planned Giving Expenses
Printing and Stationery
Other Administration Costs
Internet Broadband
Telephone House for Duty
Telephone Rothbury Rectory
**TOTAL PAYMENTS**
**OPERATING SURPLUS FOR YEAR (10)**
|**2022**
**£**
1,184.00
200.00
3,203.00
4,587.00
1,601.53
1,896.00
3,497.53
35,477.92
(600.00)
9,709.35
793.00
4,186.83
49,567.10
-
1,804.57
1,804.57
6.17
134.22
258.31
398.70
**59,854.90**
920.00
920.00
1,000.00
34,000.00
15,072.50
3,079.60
2,032.65
280.78
160.20
-
54,625.73
92.29
11.56
403.15
-
65.39
-
436.48
1,008.87
**57,554.60 **
**2,300.30**|**2021**
**£**
432.00
-
3,379.00
3,811.00
-
2,237.00
2,237.00
37,491.22
-
10,344.67
960.00
1,687.04
50,482.93
3,003.21
3,705.12
6,708.33
1.05
2.78
249.83
253.66
**63,492.92**
1,070.00
1,070.00
-
32,000.00
13,459.07
2,975.49
3,421.65
352.48
107.07
-
52,315.76
118.79
15.84
426.05
22.96
36.46
113.79
397.36
1,131.25
**54,517.01**
**8,975.91**|
|---|---|---|
||
||
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## **THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT 2022**
## **1.**
## **Fundraising**
The Produce/Cake Stall commenced on the first Sunday in June 2022 and continue each month up to November 2022. Other fundraising events in 2022 have included a Car Boot sale at Hexham at the end of August and a Coffee Morning event held in November in All Saints Church Rothbury. The breakdown of the proceeds are as follows:
|
Produce/Cake Stall (June – November 2022)
Car Boot Sale (August 2022)
Ebay Sale (September 2022)
Coffee Morning Event (November 2022)
Total
|£
418.20
546.60
21.07
615.66
1,601.53|
|---|---|
## **2. Planned Giving**
The total of regular giving in 2022 has seen a decrease on the 2021 figure of £2,013.30. The Planned Giving overall figure of £35,477.92 includes £8,482.92 which has been paid through the Parish Giving Scheme run by the Diocese of Gloucester. From this scheme we have also received £2,120.89 in Gift Aid which forms part of the overall total of £9,709.35 for Gift Aid/GASDS claimed from the HMRC. Non-regular giving via Gift Aid Envelopes in 2022 has also seen a decrease of £167.00 on the 2021 figure.
## **3. Planned Giving Recall**
In October 2022 the family of one of our donors who now have ‘Power of Attorney’ of the donor’s finances requested from Barclays bank that all donations that the donor had made for the period 2019 to 2022 be recalled. In the event Barclays bank, which have a recall policy to only make refunds of up to 36 months of donations, refunded £600.00 to the donor’s bank account which represented all the donations received for the period 2020 to 2022.
## **4.**
**Income from Plate Collections** is given as the total amount for all three churches. The 2022 figure has seen an increase on the 2021 figure. The breakdown between the three churches is as follows: -
|Hepple
Rothbury
Thropton
Total|**2022**
£
487.05
3,096.78
603.00
4,186.83|**2021**
£
459.00
889.54
338.50
1,687.04|
|---|---|---|
## **Collections – Special Collections**
The recommendations in the Church of England publication “The Charities Act and the PCC – 2006”, as revised to take into account the revision in 2005 of the _Statement of Recommended Practice (SORP)_ are that collections made for specific charities, either in church or at other events, should not be included in the receipts and payments but noted separately. The totals for 2022 are shown below; these do not appear in the Receipts and Payments account.
|
Alzheimer’s Society – Wedding Plate Collection
Disasters Emergency Committee (DEC) – Ukraine Humanitarian Appeal
Messy Church – UCCT Donation from Carols in the Mart 2021
Messy Church – Coffee Morning in All Saints Church
Partners in Community Action (PECA) – Confirmation Service
Harbin Slaughterhouse Survivors – Wedding Plate Collection
The Great North Air Ambulance – Funeral Plate Collection
Total|£
254.00
1,020.00
34.00
142.34
231.30
43.00
54.50
1,779.14|
|---|---|
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**THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT 2022 - CONTINUED**
## **5. Donations Received**
The sum of £1,804.57 includes £1,239.80 from the Wall Safe, £327.59 from the Votive Candle Stand, £66.78 from the Contactless Donations Terminal and £170.40 in general donations.
## **6. Church Running Costs; (Items purchased from Cardstall account not showing in these figures).**
## **7.**
|
Insurance on the three church buildings
Music, Bells, Organ and Piano Tuning and Organist Expenses
Cleaning and maintenance
Utilities
Sundries
Total
**From the Card Stall account the following has been paid**
The Royal British Legion – Wreath for 2022
Repairs to Rothbury Bells
New Bell Ropes in 2019 (Adjustment)
Greetings Cards etc
Total|**2022**
£
6,869.15
2,570.30
1,616.58
3,865.88
150.59
15,072.50
**£**
23.98
350.00
255.36
142.85
772.19|**2021**
£
6,646.65
567.56
2,569.10
3,461.22
214.54
13,459.07|
|---|---|---|
||
||
The total of £772.19 for items purchased is not showing in Church Running costs (6) but is shown in the Fund Movement Summary on page 11.
## **8. Fund Raising Cost**
A limited number of fundraising events took place throughout the year which incurred the following costs:
## **9.**
|NCC Small Lotteries Licence
100 Club Prizes
Total
**Parish Hall Running Costs**
Insurance
Cleaning and Maintenance
Utilities
Music Licenses
Total|£
20.00
900.00
920.00
**2022 2021**
£
£
941.51
911.63
485.88
2,010.94
443.54
445.10
161.72
53.98
2,032.65
3,421.65|
|---|---|
The Cleaning and Maintenance figure of £485.88 includes £354.68 for the boiler to be tested and a new PCB board fitted, £120.00 for the fire extinguishers to be tested, £61.20 on the bi-annual electrical PAT testing and a payment of £50.00 from the Rothbury Traditional Music Festival committee for damage caused during their let to a door and doorframe.
The Music Licenses for the Parish Hall figure for 2022 was £161.72 and has been included in the Parish Hall Running Costs as the copyright licenses are specific to the All Saints Parish Hall since 2021.
## **10.**
The 2022 figure for the Operating Surplus For Year shows we have a surplus of £2,300.30 on the income and expenditure for the General Fund for the year. This has been achieved despite the fact that the overall receipts for 2022 have decreased by £3,638.02 over the 2021 figure and also despite the fact that the overall payments for 2022 have increased by £3,037.59 over the 2021 figure.
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## **THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND FUNDS AT 31 DECEMBER 2022**
||**2022**|**2021**|
|---|---|---|
|**Fixed assets**|**£**|**£**|
|CBF Investment Fund (1)|7,885.63|8,937.75|
|CBF Investment Fund (WS) (1)|799.60|906.28|
|National Savings & Investment Bond - Canon Morton Bequest (3)|17,000.00|17,000.00|
||25,685.23|26,844.03|
|**Current assets**|||
|Debtors|-|-|
|CBF Deposit Account (3)|62,087.22|53,178.94|
|Cash Float|300.00|-|
|Sum Total of other Bank Accounts|24,737.07|26,944.48|
||87,124.29|80,123.42|
|**Liabilities**|||
|Creditors: Amounts falling due in one year|-|-|
|**Net current assets less current liabilities**|**87,124.29**|**80,123.42**|
|**Total assets less current liabilities**|**112,809.52**|**106,967.45**|
|**Total net assets less liabilities**|**112,809.52**|**106,967.45**|
|**Represented by (2)**|||
|**Unrestricted**|||
|Unrestricted - General fund (4)|20,700.36|21,892.18|
|**Designated**|||
|Designated – Hardship Fund|1,179.75|1,172.05|
|Designated - Cardstall Fund (5)|3,292.21|3,633.91|
|**Restricted**|||
|Restricted - Donkin Bequest|2,033.22|2,019.98|
|Restricted - Parish Hall Fund|16,191.66|24,197.74|
|Restricted - Hepple Restoration Fund|11,463.59|13,414.79|
|Restricted - Organ Fund|6,115.94|5,690.00|
|Restricted – Thropton Fabric Fund|1,445.59|1,149.94|
|Restricted - Topping Memorial Fund|590.22|586.37|
|Restricted - Wright Memorial Fund|2,501.83|2,330.61|
|Restricted – Hepple Churchyard Fund|1,327.45|209.01|
|Restricted – Rothbury Churchyard Fund|44.05|43.75|
|Restricted – Rothbury Coffee Fund|2,556.27|-|
|Restricted – Rothbury Fabric Fund|14,276.13|11,210.47|
|Restricted – Rothbury Emergency Fund|591.08|992.20|
|Restricted – Rothbury Warm Hub Fund|9,755.83|-|
|Restricted – Young People Fund|801.34|481.45|
|**Endowment**|||
|Endowment - Canon Morton Bequest (3)|17,943.00|17,943.00|
|**Funds of the churches**|**112,809.52**|**106,967.45**|
9
## **THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2022**
|**Funds**
**Unrestricted funds**
General Reserve
Canon Morton Bequest Fund
**Designated funds**
Hardship Fund
Cardstall Fund
**Restricted Funds**
Parish Hall Fund (1)
Wright Memorial Fund
Topping Memorial Fund
Hepple Restoration Fund
Hepple Churchyard Fund
Rothbury Churchyard Fund
Rothbury Coffee Fund (2)
Rothbury Fabric Fund
Rothbury Emergency Fund
Rothbury Warm Hub Fund (1)
Donkin Bequest
Thropton Fabric Fund
Young People Fund
Organ Fund
**Total funds**|**Bank**
**Accounts**
**£**
**CBF deposit**
**account**
**£**
**NSIB**
**£**
**CBF**
**investment**
**units**
**£**
**Cash**
**Float**
**£**
**Total**
**£**
11,715.13
-
-
8,685.23
300.00
20,700.36
-
943.00
17,000.00
-
-
17,943.00
-
1,179.75
-
-
-
1,179.75
92.21
3,200.00
-
-
-
3,292.21
-
16,191.66
-
-
-
16,191.66
-
2,501.83
-
-
-
2,501.83
-
590.22
-
-
-
590.22
11,463.59
-
-
-
-
11,463.59
-
1,327.45
-
-
-
1,327.45
-
44.05
-
-
-
44.05
-
2,556.27
-
-
-
2,556.27
-
14,276.13
-
-
-
14,276.13
-
591.08
-
-
-
591.08
-
9,755.83
-
-
-
9,755.83
-
2,033.22
-
-
-
2,033.22
-
1,445.59
-
-
-
1,445.59
-
801.34
-
-
-
801.34
1,466.14
4,649.80
-
-
-
6,115.94|
|---|---|
||**24,737.07 **
**62,087.22**
**17,000.00**
**8,685.23**
**300.00**
**112,809.52 **|
## **Notes**
**1.** In 2022 the Community Hall Fund was split between the Parish Hall Fund and the Rothbury Warm Hub Fub Fund.
**2.** In 2022 the Rothbury Coffee Fund was created as a restricted fund and is funded from donations made after the Sunday morning service at All Saints Church Rothbury and can be used to purchase new equipment for the purpose of producing tea and coffee.
10
## **THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2022**
## **Fund movement summary**
|**Funds**
**Unrestricted funds**
General Reserve
Canon Morton Bequest Fund
**Designated funds**
Hardship Fund
Cardstall Fund
**Restricted funds**
Parish Hall Fund
Wright Memorial Fund
Topping Memorial Fund
Hepple Restoration Fund
Hepple Churchyard Fund
Rothbury Churchyard Fund
Rothbury Coffee Fund
Rothbury Fabric Fund
Rothbury Emergency Fund
Rothbury Warm Hub Fund
Donkin Bequest
Thropton Fabric Fund
Young People Fund
Organ Fund
**Total funds**|**Fund**
**balances**
**b/fwd**
**£**
**Incoming**
**Resources**
**£**
**Outgoing**
**Resources**
**£**
**Transfers**
**£**
**Investment**
**Gains and**
**(Losses)**
**£**
**Fund**
**balances**
**c/fwd**
**£**
21,892.18
59,854.90
(57.554.60) (2,333.32)
(1,158.80)
20,700.36
17,943.00
-
-
-
-
17,943.00
1,172.05
7.70
-
-
-
1,179.75
3,633.91
430.49
(516.83)
(255.36)
-
3,292.21
24,197.74
1,235.78
(640.50) (8,601.36)
-
16,191.66
2,330.61
15.86
(100.00)
255.36
-
2,501.83
586.37
3.85
-
-
-
590.22
13,414.79
1,169.37
(3,120.57)
-
-
11,463.59
209.01
1,118.44
-
-
-
1,327.45
43.75
0.30
-
-
-
44.05
-
222.95
-
2,333.32
-
2,556.27
11,210.47
3,065.66
-
-
-
14,276.13
992.20
3.26
(404.38)
-
-
591.08
-
1,442.47
(288.00)
8,601.36
-
9,755.83
2,019.98
13.24
-
-
-
2,033.22
1,149.94
295.65
-
-
-
1,445.59
481.45
419.89
(100.00)
-
-
801.34
5,690.00
985.23
(559.29)
-
-
6,115.94|
|---|---|
||**106,967.45**
**70,285.04 **
**(63,284.17)**
**-**
**(1,158.80)**
**112,809.52 **|
11
**THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE STATEMENT OF ASSETS AND FUNDS AS AT 31 DECEMBER 2022**
- 1) As the DCC accounts are prepared on a Receipts and Payments basis, the sum of the funds equals the assets, which must be shown as being allocated to specific funds. The capital in the CBF Investment Funds is available, if needed, to be used as the DCC shall decide. The remaining CBF units which were valued at a combined total of £9,844.03 on 31 December 2021 have decreased in overall value by £1,158.80 in 2022.
As at 31 December 2021 the CBF Investment Fund was valued at £8,937.75 as shown on page 9 under the 2021 figure. This fund was revalued on 30 June 2022 and decreased in value by £1,025.29 to £7,912.46. The fund was again revalued on 31 December 2022 and has seen a further decrease in value of £26.83 and was valued at £7,885.63. This means that over the full 2022 year this investment fund has decreased by £1,052.12.
As at 31 December 2021 the CBF Investment Fund (WS) was valued at £906.28 as shown on page 9 under the 2021 figure. This fund was revalued on 30 June 2022 and decreased in value by £103.96 to £802.32. The fund was again revalued on 31 December 2022 and has seen a further decrease in value of £2.72 and was valued at £799.60. This means that over the full 2022 year this investment fund has decreased by £106.68.
Overall, the two CBF Investment Funds have decreased in total value by £1,158.80 during 2022 and as at 31 December 2022 were valued at a combined total of £8,685.23.
2) Shared Interest. The General Fund has received all the interest from the CBF Investment Accounts amounting to £258.31 and from the Canon Morton Bequest held in a NS&I Investment Bond amounting to £134.22 as well as £6.17 from the Canon Morton Bequest held in the CBF Deposit Fund Account. Each fund held in the CBF Deposit Fund Account has received interest (at a rate of 0.6119%) in proportion to its balance as at 31 December 2022. This was the amount of interest generated during the year by the CBF Deposit Account and amounted in total to £378.46.
|CBF Deposit Fund Account
CBF Investment Fund Account (WS)
CBF Investment Fund Account
NS&I Bond
Total|£
378.46
23.77
234.54
134.22
770.99
(2021: £300.34)|
|---|---|
The overall interest rate for 2022 was 0.6119%.
- 3) The Canon Morton Bequest of £17,943 is held as £17,000 in the NS& I Bond and £943 in the CBF Deposit Account
- 4) In 2022 the General Fund Receipts and Payments Account had an operating surplus of £2,300.30. This surplus was achieved as a result of careful management of the income and expenditure which has resulted in our ability to pay the full £34,000 in parish share to the Diocese. As at 31 December 2022 there is a total of £20,700.36 in the General Fund which is held in the following bank accounts:
|CBF Investment Fund Account
CBF Investment Fund Account (WS)
Cash in Hand (Float)
Lloyds Bank – Rothbury DCC bank account
Total
|£
7,885.63
799.60
300.00
11,715.13
20,700.36|£
7,885.63
799.60
300.00
11,715.13|
|---|---|---|
- 5) Cardstall Fund: This money is held in two separate accounts (one in the Rothbury DCC current account and the other in the CBF Deposit Fund account). The Cardstall Fund has received £22.04 interest in 2022 and is included in the Statement of Assets and Funds on pages 9 - 11. As at 31 December 2022 there is a total of £3,292.21 in the Cardstall Fund which is held in the following bank accounts:
|CBF Deposit Fund Account
Lloyds Bank– Rothbury DCC bank account
Total
|£
3,200.00
92.21
3,292.21|
|---|---|
12
**INDEPENDENT EXAMINER’S REPORT TO THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON**
I report on the accounts of the DCC for the year ended 31 December 2022, which are set out on pages 6 - 12.
## **Respective responsibilities of members and examiner**
As members (trustees) of the DCC with responsibility for the preparation of the accounts, you consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the DCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as members (trustees) concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the next statement.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the Church accounting regulations and also those contained within the 2011 Act.
have not been met; or
2. to which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mrs D J Graham FCA **Ryecroft Glenton** 32 Portland Terrace Newcastle upon Tyne NE2 1QP
March 2023
13