The Parochial Church Council of the Parish of St Michael’s, Cofton Hackett and St Andrew’s, Barnt Green (Reg Charity Number 1127031)
2021 Annual Report & Accounts
PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31 December 2021
Annual Report for 2021
Background
The trustees of the Parochial Church Council (PCC) of the Parish of St. Michael’s Cofton Hackett and St. Andrew’s Barnt Green are pleased to present their financial report together with the financial statements for the year ended 31 December 2021. The financial statements comply with the Charities Act 2011, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting standard for Smaller Entities and Church Accounting Regulations. The Council has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults.
Objectives and Activities
The PCC is committed to enabling as many as people as possible to find faith in God, to worship in our churches, and to become part of the Christian family.
When planning our activities for the year the incumbent and the PCC have considered the Charity Commissioners’ guidance on public benefit, and in particular the specific guidance on charities for the advancement of religion. We are an Anglican parish seeking in our own context to demonstrate the public benefits which local churches have brought to their communities for the last 2000 years. In particular, we try to nurture and spread the Christian faith among people of all ages through:
- e Worship and prayer; e Teaching the Gospel; e Developing people’s knowledge and trust in Jesus; e Provision of pastoral care for people living in the parish; e Missionary and outreach work;
To facilitate this work, it is important that we maintain the fabric of the churches and the Parish Centre.
Review of the Year 2021
A difficult year, as with 2020, following the outbreak of Covid19. For all members of the Church, young and old, a year without precedent, in the sense of restricted face-to-face meeting, a cautious approach to activities and continued use of online services and meetings. Covid restrictions limited numbers able to attend funeral, wedding and baptism services.
The pandemic forced us to close both St Andrew's and St Michael's for a major part of the year due to Government regulations. We also had to close our Parish Centre for the first quarter of the year. Not only were church functions not able to take place there, but also our income from outside users was still down on pre-covid years, though up on 2020 income. Some other church functions like Men’s Breakfast, hospital visiting, children’s groups, Eco Group and Monday Fellowship were severely disrupted.
Essential maintenance was put on hold mainly due to contractors not being available to complete the task required.
Apart from the effects of Covid19, a number of notable people who had been members of the church for many years, sadly died and they will be greatly missed.
At the end of April, Rev Rob Fieldson retired after nearly 26 years of faithful and much appreciated service as vicar. We therefore entered into Interregnum, and for baptisms, funerals, and other services we have been helped by local clergy, although we were also grateful to Rev Fieldson for returning intermittently to take a number of such services. A newly claimed part of St Michael’s churchyard was dedicated as a heritage orchard, bearing his name.
During the summer an advert for a new vicar was published within the Birmingham Diocese and interviews held in September but no appointment was made.
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31" December 2021
On a positive note, the Church put together a Parish Profile to enable the process of seeking a new vicar. This not only was a good piece of joint-working but helped to define our Church’s aims and character. A second round of advertising in the Church Times resulted in another candidate being successfully interviewed in December and the year ended with the likely prospect of a new incumbent being appointed.
With the aid of retired clergy, vicars from other local churches, and also the Diocese, we were able to keep services going, initially on Zoom only. We had people joining in from as far as Nepal, South Africa, Continental Europe and even from holiday homes. The log-on number on Zoom was often in the 80’s, so assuming 2 people per viewing by computer that put the size of our congregation-in good shape.
Ingenuity and dedication from a volunteer ‘tech team’ enabled us to bring those Zoom services to our houses when the church had to be closed. Members of the congregation helped considerably with children’s activities, which were very popular. Our Children and Families Missioner (CFM) continued to work with the school and groups and individuals throughout the year and there was strong baptism preparation and presentation activity, leading to many new contacts being made.
We were pleased to welcome Doug Allenby and Pip Simkiss as new Lay Readers to join our established Reader, Lesley Brown and are grateful to them all for helping us to keep our services going, along with our CFM, Caroline Mara, in running a new All-Age-All-In format.
April saw a relaxation of the Covid restrictions, and we were able to start limited services in church together with events and hirings in both St Andrew’s church and the Parish Centre. From August there were regular services in church that were also shown on Zoom. The Churchwardens decided not to make any fundamental change to the service pattern so that no new precedents were being made
Overall, though it was a testing year in many ways, much has been learnt about what it means to be Gad’s people in this place— to listen to each other, to give, to share and support and to continue to bear witness through sustained acts of worship and outreach.
This year’s results show that we had a small surplus of £433 on the Unrestricted Fund. This is the excess of income over expenditure to meet the objectives of the PCC and compares to a significant deficit of £33,396 in 2020. A budgeted deficit of £29,000 for 2021 had been agreed by the PCC mostly to pay for our Children and families Missioner (CFM). The unexpected surplus was due to a generous legacy of £40,000. Without the legacy, we would have showna deficit of £39,563, giving an unplanned deficit of over £10,000. In the circumstances this shortfall is less than might have been expected following a second year of Covid-19 restrictions coinciding with our interregnum.
The Unrestricted Fund Income was 26.8% higher than 2020 but 3.2% lower excluding the legacy. Voluntary Income, excluding the legacy was 5.7% lower than 2020. This is the second year that we have seen a reduction in unrestricted voluntary income (4.9% last year). While this is at least partly due to Covid-19, it is a concerning trend.
Income from hire of the Parish Centre recovered in the second half of 2021 as Covid-19 restrictions were lifted and finished the year 33% higher than 2020. However, this was still 60% less than 2019. Expenditure also continued to be impacted by Covid-19. Expenditure from unrestricted funds was £1,891 (1.1%) higher than 2020. The largest cost is our contribution to the Diocesan Common Fund which at £81,064 remained the same as 2020. Giving to missions and charities, from unrestricted funds was £11,100, a reduction compared to 2020 but still representing 10% of voluntary income excluding the legacy. £1,910, was also donated from Special Collections, mostly from the Christmas collections. Other areas of expenditure were in line with expectations, bearing in mind reduced use of our buildings and a reduced level of activities.
The PCC have committed to employing the Children and Families Missioner until October 2022 so a deficit on the Unrestricted Fund is again anticipated in 2022. However, with the Covid-19 situation looking more positive, it is hoped that this will be reduced.
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31 December 2021
Reserves
Our policy is to place surplus funds with CBF C of E Deposit Fund. On 31st December 2021 we held £97,667 on short term deposit with the CBF and £50,503 (including the legacy of £40,000) ‘Cash at Bank and in Hand’. It is PCC policy to maintain a balance of liquid reserves equal to at least 3 months running costs (approx. £40,000), to cover emergency situations that may arise. It is also PCC policy to spend legacy money on special projects only. Excluding legacies of £62,416, the general liquid reserves on 31st December 2021 were £65,550 and on restricted funds were £20,204
The PCC is a registered charity, Number 1127031, governed by the PCC (Powers) Measure 1956 and the Church Representation Rules. The PCC has the responsibility of promoting, throughout the parish, the whole mission of the Church, including worship, evangelism, pastoral care and social and ecumenical responsibility (in co-operation with the incumbent, Rev. Rob Fieldson, until his retirement in April 2021). It also has maintenance responsibilities for St Andrew's Church, St Michael's Church and Churchyard and the Parish Centre. The secretary, Mrs Nicola Denning, can be contacted at the Parish Office, Sandhills Road, Barnt Green, Birmingham B45 8NR on Monday, Tuesday or Thursday, 8.30am to 1.30pm. Telephone Number 0121 447 7097.
| Membership | ||
|---|---|---|
| The method ofappointment ofPCC members is setout in the Church Representation Rules. All Church | ||
| attendees are encouraged to register on the Electoral Roll and stand | for election to the PCC. | |
| PCC members who | have served from 1° January 2021 until the date | this report was approved are: |
| Incumbent: Readers: |
Rev. Rob Fieldson Mrs Lesley Brown Mr Douglas Allenby |
Chair (retired April 2021) (from 23/01/21) |
| Wardens: | Mr PeterTalbot | |
| Mrs Betty Tilt | ||
| Mr Geoff Hall | ||
| Mrs Jill Newton | (from 13/04/21) | |
| Representatives on theDeanerySynod: | Date Elected | |
| Mr Hugh Edwards | 13/04/21 | |
| Dr David Milford | 05/10/20 | |
| Mr Mike Powell | 05/10/20 (Vice Chair) | |
| Mrs Jane Best | 05/10/20 (resigned 13/07/21) | |
| Mrs Irene Barclay | 05/10/20 | |
| Date Elected | ||
| Electedmembers | Mr Douglas Allenby | 24/03/19 |
| Mrs Rosemary Aveyard | 05/10/20 | |
| Mr David Kelly | 15/04/18 (resigned 13/04/21) | |
| Mrs Sue Hall | 13/04/21 | |
| Mrs Julia Powell | 24/03/19 (Treasurer) | |
| Mrs Katie Leaver | 24/03/19 | |
| Mr Brian Partridge | 13/04/21 | |
| Mrs Lesley Godwin | 24/03/19 (resigned 18/10/21) | |
| Mr Keith Godwin | 24/03/19 (resigned 18/10/21) | |
| Mrs Marian Reavenall | 05/10/20 | |
| Mr David Smith | 05/10/20 | |
| Mrs Gabrielle Sedgewick | 05/10/20 | |
| Mrs Andrea Potter | 05/10/20 | |
| Mrs Gwen Onyon | 05/10/20 | |
| DrAmanda Dauncey | 12/05/21 (co-opted) | |
| Mrs Diane Milford | 16/11/21 (co-opted) | |
| SecretarytoPCC | MrsNicolaDenning |
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31“ December 2021
Committees
The PCC operates through a number of sub-committees which meet with varying frequency between full meetings of the PCC. The activities of each sub-committee are detailed in a separate Report.
Church Attendance
The Electoral Roil at 24" April 2022 was 233.
Average Sunday Attendance, including children, 90
Approved by the PCC on 15" March 2022 and signed on its behalf by: Mike=— Chair
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31° December 2021
Statement of Financial Activities
| Unrestricted | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | 2021 | 2020 | ||
| Note | £ | £ | £ | £ | |
| INCOMEAND ENDOWMENTS FROM | |||||
| Voluntary Income | 2(a) | 150,853 | 2,747 | 153,600 | 123,146 |
| Activities forgenerating funds | 2(b) | 11,494 | - | 11,494 | 8,735 |
| Incomefrom investments | 2(c) | 44 | 64 | 108 | 630 |
| Church activities | 2(d) | 5,879 | - | 5,879 | 5,746 |
| OtherIncome | 2(e) | 649 | 11 | 660 | 894 |
| TOTAL | 168,919 | 2,822 | 171,741 | 139,151 | |
| EXPENDITURE ON | |||||
| Church Activities | 3(a) | 158,179 | 3,927 | 162,106 | 172,515 |
| Raisingfunds | 3(b) | 10,063 | - | 10,063 | 10,909 |
| Other | 3(c) | 244 | - | 244 | 436 |
| TOTAL | 168,486 | 3,927 | 172,413 | 183,860 | |
| NETINCOME/(EXPENDITURE)BEFORE INVESTMENTGAINS |
si | C1195) | 4Gf) | (atte) | |
| NET(LOSS)/GAIN ONINVESTMENTS | 6(b) | - | 270 | 270 | 121 |
| NETINCOME/EXPENDITURE) | 433 | ( 835) | ( 402) | ( 44,588) | |
| TRANSFERS BETWEEN FUNDS | 5 | - | - | - | - |
| , | |||||
| NETMOVEMENT IN FUNDS | 433 | ( 835) | ( 402) | ( 44,588) | |
| Total funds brought forward | 225,396 | 22,747 | 248,143 | 292,731 | |
| Totalfundscarriedforward | 225,829 | 21,912 | 247,741 | 248,143 |
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31 December 2021
Statement of Financial Position
| Note | 2021 | 2020 | |
|---|---|---|---|
| £ | £ | ||
| FIXED ASSETS | |||
| Tangible Fixed Assets | 6(a) | 104,400 | 110,200 |
| InvestmentAssets | 6(b) | 2,155 | 1,885 |
| CURRENTASSETS | |||
| Debtors | 8 | 7,204 | 6,930 |
| Shortterm Deposits | 97,667 | 134,616 | |
| Cash atBank and in Hand | 50,503 | 7,850 | |
| 155,374 | 149,396 | ||
| LIABILITIES: AMOUNTS FALLING DUEWITHIN | |||
| ONEYEAR | 9 | 14,188 | 13,338 |
| NETCURRENTASSETS | 141,186 | 136,058 | |
| NETASSETS | 7 | 247,741 | 248,143 |
| FUNDS | |||
| Unrestricted | 7 | 225,829 | 225,396 |
| Restricted | 7 | 21,912 | 22,747 |
| 248,143 |
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31% December 2021
Notes to the Financial Statements
1 ACCOUNTING POLICIES
1(a) The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations “true and fair’ provisions.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Financial Reporting Standard 102-reduced disclosure exemptions:
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, permitted by FRS102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’:
-the requirements of Section 7 Statement of Cash Flows.
Reconciliation with previous Generally Accepted Accounting Practice
1(b) Funds
Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
1(c) Incoming Resources
Voluntary Income
Collections and planned giving are recognised only when received Income tax recoverable on Gift Aid donations is recognised when the income is recognised.
Other Income
Rental income from the letting of the Parish Centre and fees from weddings, funerals etc are recognised when due.
Income from Investments
Interest and dividends are recognised when received.
Gains and Losses on investments
Realised gains and losses are recognised when investments are sold.
Unrealised gains or losses are accounted for on revaluation of investments at 31 December in each year.
1(d) Expenditure
Grants
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC
Church Activities.
The diocesan parish share is accounted for when paid. Any parish share unpaid at 31 December is provided for as an operational (though not a legal) liability, and is shown as a creditor in the balance sheet. All other expenses are accounted for when they become due.
1(e) Fixed Assets
Consecrated property and Moveable Church Furnishings
Consecrated property and beneficed property of any kind is excluded from the accounts by $10 (2)(c) of the Charities Act 2011.
Moveable church furnishings held by the vicar and Church Wardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property, unless consecrated. They are listed in the churches’ inventories which can be inspected (at any reasonable time).
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31% December 2021
Notes to the Financial Statements (continued)
There is insufficient cost information available in relation to inalienable property acquired prior to 2001, and therefore such items are not valued in the accounts.
All expenditure incurred on consecrated or beneficed buildings and individual items under £500 is written off.
Depreciation is provided over the currently anticipated useful economic life on a straight line basis using the following rates:
Buildings (Parish Centre): 2% on cost Organ 5% on cost Audio equipment 20% on cost Furnishings 20% on cost Fittings 10% on cost
Investments
Investments are valued at market value at 31 December
1(f} Current assets
Short term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31° December 2021
Notes to the Financial Statements (continued)
| 2 | Income andendowments | Unrestricted | Restricted | Total |
|---|---|---|---|---|
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| 2(a) | Voluntary Income | |||
| Planned Giving | ||||
| Gifts | 87,630 | - | 87,630 | |
| Tax Recoverable | 21,335 | - | 21,335 | |
| Collectionsand othergiving | 519 | - | 519 | |
| Special Collections | - | 2,097 | 2,097 | |
| Donations | 1,030 | 150 | 1,180 | |
| Coffee Break contributions | 176 | - | 176 | |
| Legacies | 40,000 | - | 40,000 | |
| Grants | 163 | 500 | 663 | |
| 150,853 | 2,747 | 153,600 | ||
| 2(b) | Activities forgenerating funds | |||
| Church Hall lettings | 11,012 | - | 11,012 | |
| Church lettings | 482 | - | 482 | |
| 11,494 | - | 11,494 | ||
| 2(c) | Incomefrom investments | |||
| Dividends | - | 55 | 55 | |
| Intereston shortterm deposits | 44 | 9 | 53 | |
| 44 | 64_ | 108 | ||
| 2(d) | Church activities | |||
| Fees | 5,879 | - | 5,879 | |
| 5,879 | - | 5,879 | ||
| 2(e) | OtherIncome | |||
| Sundry income | 264 | - | 264 | |
| Monday Fellowship | 307 | - | 307 | |
| VAT recoverable | 78 | - | 7% | |
| Wayleave | - | 11 | 11 | |
| 649 | 11 | 660 |
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31* December 2021
Notes to the Financial Statements (continued)
| 2 | Income andendowments | Unrestricted | Restricted | Total |
|---|---|---|---|---|
| Funds | Funds | 2020 | ||
| £ | £ | £ | ||
| 2(a) | Voluntary Income | |||
| Planned Giving | ||||
| GiftAid | 88,873 | 500 | 89,373 | |
| Tax Recoverable | 21,369 | 125 | 21,494 | |
| Collections and other giving | 1,376 | - | 1,376 | |
| Special Collections | - | 4,966 | 4,966 | |
| Coffe Break contributions | 194 | 194 | ||
| Donations (including tax recovered) | 5,443 | 50 | 5,493 | |
| Legacies | 250 | - | 250 | |
| Grants | - | - | ||
| 117,505 | 5,641 | 123,146 | ||
| 2(b) | Activitiesforgenerating funds | |||
| Church Hall lettings | 8,305 | - | 8,305 | |
| Church lettings | 335 | 335 | ||
| Other income | - | 95 | 95 | |
| 8,640 | 95 | 8,735 | ||
| 2(c) | Incomefrom investments | |||
| Dividends | - | 53 | 53 | |
| Intereston shortterm deposits | 511 | 66 | 577 | |
| 511 | 119 | 630 | ||
| 2(d) | Church activities | |||
| Fees | 5,746 | - | 5,746 | |
| 5,746 | - | 5,746 | ||
| 2(e) | OtherIncome | |||
| Sundry income | 609 | - | 609 | |
| Monday Fellowship | 385 | - | 385 | |
| VAT recoverable | ( 197) | 86 | (111) | |
| Wayleave | - | 11 | 11 | |
| 797 | 97 | 894 |
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31 December 2021
Notes to the Financial Statements (continued)
| 3 | Expenditure | Unrestricted | Restricted | Total |
|---|---|---|---|---|
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| 3(a) | Church Activities | |||
| Missionary and charitable giving | ||||
| Overseas | 8,050 | - | 8,050 | |
| Home | 3,050 | - | 3,050 | |
| Paymentsfrom Special Collections | - | 1,768 | 1,768 | |
| Coffe Break donations | 80 | - | 80 | |
| 11,180 | 1,768 | 12,948 | ||
| Ministry: | ||||
| Diocesan parish share | 81,064 | - | 81,064 | |
| Clergyexpenses | 1,615 | - | 1,615 | |
| CFM Salary and expenses | 31,075 | - | 31,075 | |
| Church running costs | 7,916 | - | 7,916 | |
| Church maintenance and repair | 2,089 | - | 2,089 | |
| Supportcosts | 5,207 | 567 | 5,774 | |
| Upkeep ofchurchyard | - | 1,592 | 1,592 | |
| Depreciation | 5,800 | - | 5,800 | |
| St Michaels | - | - | - | |
| Office administrator | 8,883 | - | 8,883 | |
| Other officeexpenses | 2,720 | - | 2,/20 | |
| Independent examination fee | 630 | - | 630 | |
| 158,179 | 3,927 | 162,106 | ||
| 3(b) | Raising funds | |||
| Parish Centre running costs | 10,048 | - | 10,048 | |
| Sundryexpenses | 15 | - | 15 | |
| 10,063 | - | 10,063 | ||
| 3(c) | Other | |||
| Monday Fellowhip | 231 | - | 231 | |
| Coffe Break | 13 | - | 13 | |
| 244 | - | 244 |
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31 December 2021
Notes to the Financial Statements (continued)
| 3 | Expenditure | Unrestricted | Restricted | Total |
|---|---|---|---|---|
| Funds | Funds | 2020 | ||
| £ | £ | £ | ||
| 3(a) | Church Activities | |||
| Missionary and charitable giving | ||||
| Overseas | 7,025 | - | 7,025 | |
| Home | 4,975 | - | 4,975 | |
| Payments from Special Collections | - | 4,193 | 4193 | |
| Coffe Break donations | 80 | - | 80 | |
| 12,080 | 4,193 | 16,273 | ||
| Ministry: | ||||
| Diocesan parish share | 81,064 | - | 81,064 | |
| Clergy expenses | 3,439 | 3,439 | ||
| CFM Salaryand expenses | 25,328 | 5,568 | 30,896 | |
| Church running costs | 8,533 | - | 8,533 | |
| Church maintenance and repair | 2,880 | 500 | 3,380 | |
| Supportcosts | 4,906 | - | 4,981 | |
| Upkeep ofchurchyard | - | 6,414 | 6,414 | |
| Depreciation | 5,800 | - | 5,800 | |
| St Michaels | - | 515 | 515 | |
| Office administrator | 7,296 | - | 7,296 | |
| Other officeexpenses | 3,294 | - | 3,294 | |
| Independent examination fee | 630 | - | 630 | |
| 155,250 | 17,190 | 172,515 | ||
| 3(b) | Raising funds | |||
| Parish Centre running costs | 10,885 | - | 10,885 | |
| Church hiring costs | ||||
| Sundry expenses | 24 | - | 24 | |
| 10,909 | - | 10,909 | ||
| 3(c) | Other | |||
| Monday Fellowhip | 425 | 425 | ||
| Coffe Break | 1 | - | 11 | |
| 436 | - | 436 |
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31 December 2021
Notes to the Financial Statements (continued)
4 Staff Costs
----- Start of picture text -----
||||||
|---|---|---|---|---|
|2021|2020|
|£|£|
|Wages and|salaries|40,701|38,253|
|Social|Security|2,642|2,613|
|Pension|647|590|
|43,990|41,456|
|Average|number|of employees|4|4|
----- End of picture text -----
During the year the PCC employed an administrator, two cleaners and a Children and Families Missioner. The cleaners and administrator are part-time, the Children and Families Missioner is full-time. None received a salary of £60,000 or more.
£2,618 of NIC and £647 of pensions contributions were paid in respect of the Children and Families Missioner and £24 of NIC in respect of the administrator.
The PCC members (the trustees) consider themselves to be the key management personnel. No remuneration was paid to them in either year
5 Fixed Assets
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Church|
|Equipment|
|5a|Tangible|Fixed Assets|Freehold|and|Office|
|Buildings|Furnishings|Equipment|Total|
|£|£|£|£|
|Cost|
|At1|January 2021|294,190|22,164|-|316,354|
|At31|December 2021|294,190|22,164|-|316,354|
|Depreciation|
|At1|January|2021|183,990|22,164|-|206,154|
|Charge|for year|5,800|-|-|5,800|
|At31 December 2021|189,790|22,164|-|211,954|
|Net|Book|Value|
|At31|December 2021|104,400|-|-|104,400|
|At 31|December 2020|110,200|-|-|110,200|
----- End of picture text -----
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31* December 2021
Notes to the Financial Statements (continued)
----- Start of picture text -----
||||||
|---|---|---|---|---|
|5b|Investment|Fixed|Assets|
|£|
|Movement|in year|
|Market Value|at|1|January 2021|1,885|
|Unrealised|gain|270|
|Market Value at 31|December 2021|2,155|
----- End of picture text -----
investments comprise 92 shares in CBF Church of England Investment Fund (for Churchyard)
6 Net Assets
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|Total|
|£|£|£|
|Fixed|assets for Church|use|104,400|-|104,400|
|Investment fixed|assets|-|2,155|2,155|
|Current assets|134,648|20,726|155,374|
|Current|liabilities|(|13,219)|(|969)|(|14,188)|
|Fund|balance|225,829|21,912|247,741|
|7|Debtors|
----- End of picture text -----
----- Start of picture text -----
||||
|---|---|---|
|2021|2020|
|£|£|
|Income tax recoverable|4,145|6,019|
|Prepayments|175|468|
|Other debtors|2,884|443|
|7,204|6,930|
----- End of picture text -----
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31 December 2021
Notes to the Financial Statements (continued)
8 Liabilities Falling Due Within One Year
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Accruals for utilities and othercosts | 692 | 1,113 |
| Creditors forgoods and services | 790 | 531 |
| Other creditors | 12,706 | 11,694 |
| 14,188 | 13,338 |
9 Restricted Funds
| Fund as at | Incoming | Outgoing | Gain on | Transfers | Fund as at | |
|---|---|---|---|---|---|---|
| 1January | Resources | Resources | Investment | Between | 31 December | |
| 2021 | (Unrealised) | Funds | 2021 | |||
| Fund | 3 | £ | £ | £ | £ | £ |
| StMichaels Churchyard | 3,766 | 654 | ( 1,535) | 270 | - | 3,155 |
| Building and Fabric Fund | 12,923 | 8 | - | - | - | 12,931 |
| Children's Mission | - | - | ||||
| Mike Durnan Fund | 3,750 | 250 | - | - | - | 4,000 |
| Grant - StAndrews Windows | 180 | - | - | - | - | 180 |
| Grant - U18'swork | 751 | - | - | - | - | 751 |
| Special collections | 1,377 | 1,910 | ( 2,392) | - | - | 895 |
| 22,747 | 2,822 | (3,927) | 270 | - | 21,912 |
The income for the Mike Durnan Fund is a refund of a payment made in 2019 as the planned activity did not take place
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31" December 2021
Notes to the Financial Statements (continued)
10 Related party transactions
A small, immaterial portion of the expenses paid to the incumbent may have related to his services as Chairman of the PCC. No other payments or expenses were paid to any other PCC member, persons closely connected to them or to related parties, except as follows:
K Leaver, a member of the PCC received £200 as recognition for co-ordinating the music and playing the piano in Church. M Powell, trading as Kendal End Heating, received a total of £1534.38 for heating repairs and installation of new heating controls in the Parish centre. The work was awarded by G.Hall, Church Warden responsible for the Parish Centre. G. Hall is not related to the person concerned.
During the year members of the PCC made the following donations to the church
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| General funds | 33,338 | 35,749 |
| Teams4U/Samaritans Purse | 250 | 438 |
| CommunityOrchard | - | 244 |
| All Nations College (forStuart&Laxmi) | - | 1,825 |
| Birmingham City Mission | - | 38 |
| Christian Aid (Christmas collection) | 200 | - |
| 33,788 | 38,294 |
11 Leasing commitments
At31 December the PCC had total commitments under non-cancellable operating leases as follows
| 2021 | 2020 | |||||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | |||||||
| Leasesterminating | terminatingwithin | within | 1 | to2 | 2 | years | - | 452 |
| Leases | terminating | within | 2 | to5 years | 5 years | 5 years | 2,531 | - |
| 2,931 | 452 |
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL AND ALL ANGELS, COFTON HACKETT AND ST ANDREW BARNT GREEN Year ended 31% December 2021
Independent Examiner’s Report to the Parochial Church Council of the Ecclesiastical Parish of St Michael and All Angels, Cofton Hackett and St Andrew Barnt Green
| report to the trustees on my examination of the accounts of the PCC for the year ended 31 December 2020 set out on pages 5 to 16.
Responsibilities and basis of report
As the trustees of the church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). You consider that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed.
| report in respect of my examination of the church’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
DAVID SEELEY FCA t—
Chartered accountant
Accuo Accounting Limited Chartered Accountants Alvechurch Birmingham B48 7JX
16 March 2022
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