Mayfield & Five Ashes Parish Council Finance Report to 31 October 2020

1. Expenditure in the month Expenditure of £6,991.02 during October 2020 is average. The highest item of expenditure, £2,294.87, was in respect of the second tranche of the 2020/21 streetlights maintenance contract.

2. Income in the Month £341 of Emergency Funding reserves was transferred in from the Barclays Account for additional Covid-19 cleaning at South Street Toilets. £120 was transferred in from Community Centre reserves for the subscription to Action in Rural Sussex for community hall advice.

3. Accruals (Natwest Reserve bank account) Interest of £0.02 was received for October 2020. Funds in the accruals account:

Accruals Account Analysis: £ Interest 14.05 Community Donations (Details in Attachment 2) 2,224.28 Total 2,238.33

4. Reserves (Barclays Reserve Account) £461 was transferred to the current account from reserves as detailed in 2 above.

5. VAT £1,907.36 was received from the Inland Revenue for the 2020/21 Q2 VAT claim.

6. General Financial Health Finances continue to remain in a healthy position.

Janna Todd Clerk & RFO

Attachments to this report: Attachment 1: Cash Financial Report Tables for October 2020 Attachment 2: Current account expenditure for October 2020 Attachment 3: Current account income for October 2020 Attachment 4: Summary Management Report for October 2020 Attachment 5: Detailed Management Report for October 2020

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

FINANCIAL REPORT 01 October 2020 – 31 October 2020 Attachment 1

Current Account (NatWest) Entry £ Opening bank cash balance at 01.10.20 A 187,921.59 Income in month (cleared) B 1,917.36 Income from previous months (cleared in month) C 0.00 Transfer in from Barclays/ Natwest Reserves accounts D 461.00 Expenditure in month (paid, & cleared (inc VAT) E 6,991.02 Expenditure in month (paid & cleared, invoice not received) F 0.00 Expenditure from previous months cleared G 0.00 Transfers out to Barclays Reserves account H 0.00 Transfers out to Natwest Accruals Account I 0.00 Cash c/f at bank at 31.10.20 [ I=A+B+C+D-E-F-G-H-I] J 183,308.93 Income in month (not yet received/still to clear) K 410.00 Income from previous months (not yet received) L 0.00 Expenditure in month (invoice not yet received) M 0.00 Expenditure in month (paid, cheque / DDM not yet cleared (inc VAT)) N 0.00 Expenditure from previous months (invoice received but not paid) O 0.00 General Operation Funds 52,545.93 Mayfield Community Centre Funds 130,763.00 Overall position as at 31.10.20 [P=J+K+L+M-N-O] P Total 183,718.93 Accruals Account (Natwest Reserves Account)

Opening cash balance as at 01.10.20 2,238.31 Expenditure in month 0.00 Income in month 0.00 Interest received in month 0.02 Cash c/f at 31.10.20 2,238.33 Accruals Account Analysis as at 31.10.20

• Mayfield Skate Park 110.98 • Five Ashes War Memorial 48.20 • Mayfield War Memorial 1,517.00 • Open Door 548.10 • Accruals/ Budget Carried Forward 0.00 • Total Accrued Interest to Date 14.05 • Total in Accruals Account 2,238.33 Reserve Account (Barclays)

Opening cash balance as at 01.10.20 194,350.97 Income in month 0.00 Transfer in from current/ accruals account 0.00 Expenditure in month 461.00 Interest received in month 0.00 Cash c/f at 31.10.20 193,889.97 Reserves and Community Infrastructure Levy analysis on following page

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 1 (Continued)

Reserves Analysis as at 31.10.20

• General Reserve (15% of precept) 16,063.00 • Election expenses 5,000.00 • Emergency Funding 8,790.00 • Minor Projects and Provisions 15,375.00 • Office Refurbishment 1,924.00 • War Memorial Railings 1,590.00 • Jubilee Wood Nature Trail 5,000.00 • Disability Access 1,000.00 • ESCC/WDC Derogation 3,000.00 • Hedge/ Tree Cutting 3,000.00 • Fingerpost Replacement 3,000.00 • Streetlight Replacement / Upgrade 5,563.00 • South Street Toilets 5 year maintenance 4,655.00 • Legal Fees 3,000.00 • Community Centre 52,358.88 • Community Hall CIL 41,779.04 • Community Projects 16,104.56 • Skate Park 1,700.00 • Grafitti Removal 400.00 • Tourism 2,620.00 • Walks Publications 1,300.00 • Total Accrued Interest to date 667.49 • Total Reserves 193,889.97

Community Infrastructure Levy Analysis as at 31.10.20

ClL Received 2018/19 Financial Year 7,381.12 Cil Received 2019/20 Financial Year 12,547.81 CIL Received 2020/21 Financial Year 21,850.11 CIL Expenditure 0.00 CIL c/f at 31.10.20 41,779.04

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 2

Date: 13/11/2020 Mayfield and Five Ashes PC Page 1

Time: 13:18 Current Bank A/c

List of Payments made between 01/10/2020 and 31/10/2020

Date Paid Payee Name Reference Amount Paid Authorized Ref Transaction Detail

01/10/2020 Wealden District Council DD 56.00 Direct Debit Overflow Car Park Rates 01/10/2020 Wealden District Council DD 120.00 Direct Debit South Street Toilets Rates 05/10/2020 Castle Water DD 5.35 Direct Debit Office Water 12/10/2020 NEST DD 210.10 Direct Debit Clerk's October 2020 Pension 12/10/2020 Action in Rural Sussex BACS 144.00 F & GP Email 2020/21 MCC Subscription 12/10/2020 SWARCO Traffic Ltd BACS 295.20 F & GP Email Annual Maintenance Contract 12/10/2020 EJC DuCann BACS 60.00 F & GP Email Repairs to Benches 12/10/2020 Streetlights BACS 210.00 F & GP Email Repairs to Streetlight 91 12/10/2020 Compact Cutting BACS 384.00 F & GP Email Mowing Environmental Areas 12/10/2020 Wicksteed Leisure Ltd BACS 288.00 F & GP Email Playground Safety Inspections 12/10/2020 Compact Cutting BACS 144.00 F & GP Email Court Meadow Hedge Cutting 15/10/2020 Zoom DEBIT CARD 14.39 F & GP Email Monthly Meeting Subscription 19/10/2020 SSE Energy Supply Ltd DD 174.39 F & GP Email Streetlights Electricity 19/10/2020 Poppy Shop UK DEBIT CARD 39.97 F & GP Email Remembrance Day Wreaths 28/10/2020 WDALC BACS 33.00 F & GP Email 2020/21 Subscription 28/10/2020 Amazon EU Sarl BACS 5.99 F & GP Email AA Wireless Mouse Batteries 28/10/2020 Caretaker BACS 704.00 F & GP Email South St Toilets/ Office Clean 28/10/2020 Litter Picker BACS 80.00 F & GP Email Litter Picking 10/2020 28/10/2020 Window Cleaner BACS 6.00 F & GP Email Office Window Cleaning 10/20 28/10/2020 Streetlights BACS 2,294.87 F & GP Email 2020/21 Contract Tranche 2 28/10/2020 HMRC PAYE & NI BACS 314.19 F & GP Email Employee/yer Tax /NI 10/20 28/10/2020 Janna Todd BACS 1,345.18 F & GP Email Clerks 10/20 Salary/Backdated 30/10/2020 Onecom DD 62.39 Direct Debit Office Telecoms

Total Payments 6,991.02

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 3

13/11/2020 Mayfield and Five Ashes PC Page 1

13:19 Current Bank A/c

Cash Received between 01/10/2020 and 31/10/2020

Date Cash Received from Receipt No Receipt Description Receipt Total

12/10/2020 Barclays A/c Reserves Community Hall Reserves (AIRS) 120.00 28/10/2020 Barclays A/c Reserves Emergency Funding Covid Clean 341.00 30/10/2020 Country Market Fairs BACS Hire of Court Meadow Car Park 10.00 19/10/2020 HM Revenue & Customs BACS 2020/21 Q2 VAT Return 1,907.36 30/10/2020 Wealden District Council BACS 2020/21 Q2 Comm Toilet Scheme 401.00

Total Receipts 2,779.36

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 4

13/11/2020 Mayfield and Five Ashes PC Page 1 13:20 Summary Income & Expenditure by Budget Heading 31/10/2020

Cost Centre Report

Actual Year Current Variance Committed Funds % Spent To Date Annual Bud Annual Total Expenditure Available

100 Precept Income 237,972 237,972 0 100.0% 101 Rents Income 515 930 415 55.4%

102 Interest NWB Income 1 6 5 13.8%

105 Sundry Income Income 22,712 1,634 (21,078) 1390.0%

less Transfer to EMR 0

Movement to/(from) Gen Reserve 22,712

106 Interest Barclays Income 136 236 100 57.8%

401 Clerks Salary Expenditure 10,602 18,473 7,871 7,871 57.4% 402 Section 137 Grants Expenditure 200 200 0 0 100.0%

403 Grants Expenditure 1,750 1,950 200 200 89.7%

404 Village Services Expenditure 8,256 22,680 14,424 14,424 36.4% 405 Street Lighting Maintenance Expenditure 4,195 12,083 7,888 7,888 34.7%

plus Transfer from EMR 0

Movement to/(from) Gen Reserve (4,195)

406 Community Expenditure 9,751 15,200 5,449 5,449 64.2%

plus Transfer from EMR 2,490

Movement to/(from) Gen Reserve (7,261)

407 Recreation Expenditure 4,478 15,480 11,002 11,002 28.9%

408 Rights of Way Expenditure 0 1,450 1,450 1,450 0.0%

409 Traffic Expenditure 639 1,705 1,066 1,066 37.5%

plus Transfer from EMR 0

Movement to/(from) Gen Reserve (639)

410 Youth Expenditure 0 500 500 500 0.0%

411 Public Entertainment Expenditure 1,000 1,000 0 0 100.0% 413 Council Corporate Expenses Expenditure 3,396 11,453 8,057 8,057 29.7%

416 Projects Expenditure 2,161 86,376 84,215 84,215 2.5%

plus Transfer from EMR 2,160

Movement to/(from) Gen Reserve (1)

417 Office Expenses Expenditure 5,258 13,060 7,803 7,803 40.3%

418 Assistant Clerk Expenditure 0 100 100 100 0.0%

419 National Insurance Costs Expenditure 1,716 2,940 1,224 1,224 58.4% 420 Lighting Energy Expenditure 1,018 2,202 1,184 1,184 46.2%

421 Reserves Expenditure 0 31,438 31,438 31,438 0.0%

Grand Totals:- Income 261,336 240,778 (20,558) 108.5%

Expenditure 54,419 238,290 183,871 0 183,871 22.8%

Net Income over Expenditure 206,917 2,488 (204,429)

plus Transfer from EMR 4,650 less Transfer to EMR 0

Continued over page

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 4

13/11/2020 Mayfield and Five Ashes PC Page 2 13:20 Summary Income & Expenditure by Budget Heading 31/10/2020

Cost Centre Report

Actual Year Current Variance Committed Funds % Spent To Date Annual Bud Annual Total Expenditure Available

Movement to/(from) Gen Reserve 211,567

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 5

13/11/2020 Mayfield and Five Ashes PC Page 1 13:21 Detailed Income & Expenditure by Budget Heading 31/10/2020

Cost Centre Report

Actual Year Current Variance Committed Funds % Spent Transfer To Date Annual Bud Annual Total Expenditure Available to/from EMR

100 Precept 1076 Precept 237,972 237,972 0 100.0%

101 Rents 1080 Rent Income 215 230 15 93.5% 1081 Rent Fair 0 350 350 0.0% 1082 Rent income allotments 300 350 50 85.7%

102 Interest NWB 1090 Bank Interest NWB 1 6 5 13.8%

105 Sundry Income 1113 ROW Booklet Sales 60 30 (30) 200.0% 1120 WDC Community Toilet Scheme 802 1,604 802 50.0% 1122 Section 106/ CIL Funds 21,850 0 (21,850) 0.0%

106 Interest Barclays 1091 Bank Interest Barclays 136 236 100 57.8%

401 Clerks Salary 4000 Salary - Clerk (9,088) (15,625) 6,537 6,537 58.2% 4003 Clerk's Employee NI (607) (1,108) 501 501 54.8% 4005 Clerk's Employee Tax (599) (1,140) 541 541 52.6% 4007 Clerk's Pension Contribution (307) (600) 293 293 51.2%

402 Section 137 Grants 4010 S137 Grants (200) (200) 0 0 100.0%

403 Grants 4020 Grants (1,750) (1,950) 200 200 89.7%

404 Village Services 4030 Floral Displays (2,382) (4,500) 2,118 2,118 52.9% 4032 Litter Bin Clearance (250) (600) 350 350 41.7% 4034 Dog Bin Clearance (875) (2,100) 1,225 1,225 41.7% 4036 Litter Collection - Villages (730) (1,350) 620 620 54.1% 4038 Winter Protection (295) (250) (45) (45) 117.9% 4042 Graveyard maintenence 0 (1,250) 1,250 1,250 0.0% 4044 Clock (church) maintenance 0 (300) 300 300 0.0% 4045 War Memorial area maintenence 0 (200) 200 200 0.0% 4046 Seats and Benches - Villages (40) (500) 460 460 8.0% 4050 Notice Boards - Village Maint. 0 (120) 120 120 0.0% 4052 Bus Shelters 0 (250) 250 250 0.0% 4053 Christmas Street Lights 0 (500) 500 500 0.0% 4055 South Street Toilets (2,354) (4,015) 1,661 1,661 58.6% 4056 South Street Toilet Utilities (268) (840) 572 572 31.9%

Continued over page

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 5

13/11/2020 Mayfield and Five Ashes PC Page 2 13:21 Detailed Income & Expenditure by Budget Heading 31/10/2020

Cost Centre Report

Actual Year Current Variance Committed Funds % Spent Transfer To Date Annual Bud Annual Total Expenditure Available to/from EMR

4058 South Street Toilet Rates (958) (1,200) 242 242 79.8% 4061 South Street Toilet Disposable (8) (200) 192 192 4.1% 4063 South Street Toilet M'tenance (96) (350) 254 254 27.4% 4064 South Street Toilets Refurb (5 0 (4,155) 4,155 4,155 0.0%

405 Street Lighting Maintenance 4065 Lighting Contract Maintenance (3,825) (4,020) 195 195 95.1% 4068 Lighting Out of Contract Mtce (371) (2,500) 2,130 2,130 14.8% 4070 Replacement of Street Lights 0 (5,563) 5,563 5,563 0.0%

406 Community 4078 Security (50) (100) 50 50 50.0% 4080 Resilience Planning 0 (100) 100 100 0.0% 4083 Village Functions (33) (100) 67 67 33.3% 4086 Emergency Funding (1,210) 0 (1,210) (1,210) 0.0% 1,210 4088 Community Bus Service 0 (3,110) 3,110 3,110 0.0% 4089 Tourism (1,280) (3,900) 2,620 2,620 32.8% 1,280 4090 Website Maintenance (259) (1,400) 1,142 1,142 18.5% 4092 ESCC Grass Cutting Contributio (1,490) (1,490) 0 0 100.0% 4094 Parish In Bloom (429) 0 (429) (429) 0.0% 4096 MAYFACS Support (5,000) (5,000) 0 0 100.0%

407 Recreation 4098 Allotments 0 (200) 200 200 0.0% 4099 Allotment Lease Sth St WDC (150) (150) 0 0 100.0% 4100 Play Area Maint. - Mayfield (30) (5,000) 4,970 4,970 0.6% 4103 Play Area Maint. - Five Ashes (80) (1,500) 1,420 1,420 5.3% 4105 Mowing Large Areas M & FA (763) (2,750) 1,987 1,987 27.7% 4106 Mowing & Strimming Five Ashes (1,325) (950) (375) (375) 139.5% 4107 Mowing & Strimming Mayfield (1,170) (1,750) 580 580 66.9% 4108 Crt Meadow - Seats/Benches (60) (250) 190 190 24.0% 4113 Maintenance of Boundaries (120) (500) 380 380 24.0% 4115 Safety Inspections (240) (280) 40 40 85.7% 4118 Environmental Areas (540) (800) 260 260 67.5% 4120 Play Ground Maint. 0 (750) 750 750 0.0% 4122 Graffiti Removal 0 (300) 300 300 0.0% 4135 Jubilee Wood Maintenance 0 (300) 300 300 0.0%

408 Rights of Way 4148 Stiles and Gates 0 (150) 150 150 0.0% 4155 Walks Publications 0 (1,300) 1,300 1,300 0.0%

409 Traffic 4165 Road and Pavement Maint. 0 (300) 300 300 0.0% 4170 Road Sign Finger Signposts (246) (300) 54 54 82.0%

Continued over page

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 5

13/11/2020 Mayfield and Five Ashes PC Page 3 13:21 Detailed Income & Expenditure by Budget Heading 31/10/2020

Cost Centre Report

Actual Year Current Variance Committed Funds % Spent Transfer To Date Annual Bud Annual Total Expenditure Available to/from EMR

4174 MH Car Park Maintenance 0 (500) 500 500 0.0% 4176 MH Overflow Car Park Rates (393) (605) 212 212 65.0%

410 Youth 4195 Organised Events 0 (500) 500 500 0.0%

411 Public Entertainment 4220 Bonfire Festival (1,000) (1,000) 0 0 100.0%

413 Council Corporate Expenses 4230 Elections 0 (3,750) 3,750 3,750 0.0% 4245 Subscriptions (1,637) (1,850) 213 213 88.5% 4251 Room Hire (Council Meetings) (84) (300) 216 216 28.0% 4260 Training 0 (700) 700 700 0.0% 4270 Professional fees (eg legal) (253) (2,253) 2,000 2,000 11.2% 4280 Auditors fees (565) (900) 335 335 62.8% 4300 Insurance (857) (1,000) 143 143 85.7% 4302 Travelling Expenses 0 (500) 500 500 0.0% 4305 Councillors Allowances 0 (200) 200 200 0.0%

416 Projects 4376 Fingerpost Refurbishment 0 (3,000) 3,000 3,000 0.0% 4382 ESCC/WDC Derogation 0 (3,000) 3,000 3,000 0.0% 4384 Hedge/ Tree Cutting 0 (3,000) 3,000 3,000 0.0% 4385 Mayfield War Memorial 0 (1,590) 1,590 1,590 0.0% 4386 Office Refurbishment 0 (1,924) 1,924 1,924 0.0% 4388 High Street Disability Access 0 (1,000) 1,000 1,000 0.0% 4392 Jubilee Wood Nature Trail 0 (5,000) 5,000 5,000 0.0% 4394 Community Projects (2,040) (15,105) 13,065 13,065 13.5% 2,040 4396 Skate Park 0 (350) 350 350 0.0% 4398 Community Centre CIL 0 (12,548) 12,548 12,548 0.0% 4399 Community Centre (121) (39,860) 39,739 39,739 0.3% 120

417 Office Expenses 4420 Rates 0 (1,850) 1,850 1,850 0.0% 4421 Water (37) (110) 73 73 34.0% 4422 Electricity (106) (300) 194 194 35.4% 4423 Waste Water (5) (100) 95 95 5.1% 4430 Manor House office insurance 0 (200) 200 200 0.0% 4441 Office rent / PWLB loan repay (2,920) (5,840) 2,920 2,920 50.0% 4442 Office Equip. Repair (80) (300) 220 220 26.6% 4444 OfficeEquip. Purchase (833) (1,500) 667 667 55.5% 4445 Stationery (70) (250) 180 180 28.2% 4447 Office support/secretarial (27) (100) 73 73 27.0% 4448 Postage (0) (75) 75 75 0.5%

Continued over page

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020

Attachment 5

13/11/2020 Mayfield and Five Ashes PC Page 4 13:21 Detailed Income & Expenditure by Budget Heading 31/10/2020

Cost Centre Report

Actual Year Current Variance Committed Funds % Spent Transfer To Date Annual Bud Annual Total Expenditure Available to/from EMR

4450 Miscellaneous Expenses (28) (500) 472 472 5.7% 4451 RBS Accounting Software (149) (175) 26 26 85.1% 4455 Office Maintenance (463) (500) 37 37 92.6% 4457 Office Cleaning (162) (360) 198 198 45.0% 4460 Telecoms (inc B/B) (376) (900) 524 524 41.7%

418 Assistant Clerk 4480 Salary - Assistant Clerk 0 (100) 100 100 0.0%

419 National Insurance Costs 4490 National Insurance (employers) (756) (1,275) 519 519 59.3% 4491 Employer Pension Contribution (960) (1,665) 705 705 57.7%

420 Lighting Energy 4500 Street Lighting - Energy (1,018) (2,202) 1,184 1,184 46.2%

421 Reserves 9005 Gen. reserve uplift 15% of pre 0 (16,063) 16,063 16,063 0.0% 9010 Minor Projects/ Provisions 0 (15,375) 15,375 15,375 0.0%

Grand Totals:- Income 261,336 240,778 (20,558) 108.5% Expenditure 54,419 238,290 183,871 0 183,871 22.8%

Net Income over Expenditure 206,917 2,488 (204,429)

plus Transfer from EMR 4,650

Movement to/(from) Gen Reserve 211,567

MAFAPC/F&GP Finance Report 01/10/2020–31/10/2020 18/11/2020