## **Parochial Church Council**
## **of**
# **St John the Baptist Batheaston with St Catherine**
**Registered Charity No. 1127364**
**Annual Report & Accounting Statements for the Year Ending 31[st] December 2021**
**Annual Report for the Parish of St John the Baptist, Batheaston with St Catherine 2021**
Though still under some government restrictions due to Covid – 19, St John’s was reopened for Sunday services at the end of March 2021 and we continued to record services to view on Facebook. This of course involved a lot of extra work from the staff and musicians, particularly from Serena Stanton our Children and Young people’s officer. Recording on her phone within the church, she then spent time visiting those who were scheduled to read scripture or lead prayers, and then four hours later the editing and posting was completed. So a huge thank you to Serena for all the extra time and effort.
In August we stopped recording services to see if that would encourage better attendance at the in-person services and it proved to be just the case.
The major shift during these twelve months has been the working with Bathford church to form a new benefice required by our diocese of Bath and Wells. Beginning with two meetings of a Working Group it developed into a smaller group of people under the guidance of Julia Hill, a Parish Support worker from the diocese. The representatives from each parish were agreed upon by the PCCs and it has to be said that they have put in a lot of work both individually and in meetings. The main purpose was to produce a profile for a prospective incumbent, and it is hoped that at the meeting in March 2022 of both PCCs this document can be approved. Subsequently, an advertisement will go into the Church Times describing the post and the sort of incumbent both parishes are seeking for the benefice. Our Archdeacon, Adrian Youings, has visited us on more than one occasion to explain the need and the processes involved, and along with great co-operation from Bathford church there is light at the end of the tunnel. It has certainly been a steep learning curve for many of us. When Rev Sally Buddle left her position in Bathford I volunteered to give them one communion service each month and this has been an opportunity to get to know the congregation there as well.
Serena and I have continued to lead assemblies in the primary schools, sometimes by Zoom or recordings, but now in person again. We also plan activities over Easter to involve the families from Batheaston school.
I meet with the wardens once a month and with the whole Staff Team once a month as well. Our Readers, Sarah and Jacquie, continue to lead services and/or preach, and their contributions both in time and ideas are much appreciated. The PCC will have met six times, one of which was with the Archdeacon and concerned retention of the Batheaston vicarage. We welcomed the decision by the Property Dept of the diocese as well as that of the archdeacon to base the new incumbent in Batheaston.
2
In October St John’s became one of the major venues for the Batheaston Art Trail and it was such a success that the date for this year was very quickly set. Prior to that, I was invited by our sponsors Christ Church, Oxford, to attend a retreat for all clergy under their sponsorship. It was an excellent few days of spiritual refreshment with retired bishop of Oxford, John Pritchard as the speaker.
Under Rob Mimmack’s patient guidance, and the work of the BNVH committee, the new Patsy Townsend village hall has been completed and the land lease to BNVH was finally signed in January 2022.
Banners have become visible on the wall at the base of the steps at St John’s, and these are designed to attract attention to the fact that St John’s is an active and lively church. I always use references from the bible on these, but I do have help with the artistic design, the latter not being my forte by computer !!
A study/discussion group by Zoom has continued and is run by Sarah; another in-person Homegroup has begun on a Wednesday mornings during term time and both are open to others who might be interested.
During the year there have been two baptisms at St John’s and one at St Catherine’s, two weddings at St John’s, ten funerals or burials of ashes, and four memorial services, one of which was for Peter Giles when a quarter peal was rung in honour of his many years as tower captain at St John’s – there are some things over which Covid had _no_ control. Our sovereign God is in control and we need to continue to look to Him in our daily life both as individuals and as our churches.
Rev Elizabeth Bennett. April 2022
3
## **PART 2 - Financial Review and Statement of Accounts**
The Accounts and Financial Statements for the year ended 31[st] December 2021 are part of the Annual Report. The accounts have been independently examined by Tom Case ACA whose report is included.
As in previous years the Parochial Church Council (PCC) identifies and accounts for a number of restricted and designated funds as well as an unrestricted General Fund, in accordance with charity law. Restricted Funds comprise money which has been given to the PCC with a restriction on its use for particular purposes. Such funds cannot be used for other expenditure without the permission of the donor or, if this is not possible, the Charity Commission. Restricted funds held in 2021 were as follows:
_St John Repair Fund_ : Money collected through fundraising to repair the church building.
_Parish Administrator:_ Grant from the Diocese Fund for Church Growth towards salary costs.
_St Catherine Legacy & Fabric_ : Money donated specifically for St Catherine’s Church including legacies
_St Catherine Music Fund:_ Income from the Strutt Trust for the provision of music at St Catherine’s Church
_Friends of St Catherine’s Church_ : Donations from Friends of St Catherine for expenditure on St Catherine’s Church as agreed by the PCC in consultation with the Friends of St Catherine
_St John Internal Repairs and Heating:_ A fund established for the improvement of the interior of St Johns church including improved heating, lighting and decorations.
Short-life restricted funds have also been established and spent on specific projects.
There are also a number of “designated” funds which have been set aside by the PCC for particular purposes but which can be used for general purposes if required. Three of these are the St John Special Designated Funds held to ensure that legacies to the church (those from the late David Lavington in 2015 and Ted White in 2019 and David Ireson in 2021) are spent in a manner appropriate to a legacy at the discretion of the PCC.
Part of the legacy from David Lavington was separately designated to support the employment of a Children & Worker. Funds from the David Lavington Legacy have been allocated to cover this expenditure over 5 years and the post will be reviewed in 2022.
The St Catherine Designated Fund is used to track expenditure on the running costs of St Catherine’s Church. This is held at zero at the year end with excess expenditure being met from the restricted St Catherine Legacy Fund.
4
A fundraising campaign with church members in early 2021 was successful in bringing in both increased regular income and one-off donations which helped to reduce the use of reserves to subsidise day to day expenditure but there is still a deficit and £5,000 was required for this purpose in 2021 as opposed to £20,000 in 2020.
For a number of reasons, particularly the continuing Covid crisis and continuing work to build the new village hall meant that it was not feasible to hold a Village Fete for the second year running meaning the loss of up to £4,000 in fundraising for the second successive year.
Three-year fixed price contracts for supply of electricity and gas shielded the PCC from recent severe price rises and this benefit will continue until December 2022, but we must then be prepared for very significant price increases when we have to replace these contracts.
Parish Share (£39,250 in 2021) remains a substantial burden on PCC funds representing 54% of total expenditure. Unfortunately, the annual review of this through a yearly return of numbers of church members has been discontinued since 2019 and a fall in numbers is no longer resulting in a reduction in payments to the Diocese. The PCC is making representations to the Diocesan Board of Finance about this.
£11,595 was recovered from HMRC during the year representing tax on gift aid payments received in previous years.
The contract for the building of Batheaston New Village Hall (BNVH) continued throughout the year and was finally completed in January 2022. Reimbursement of the £13,500 expended by the PCC in demolishing the old Church Hall in 2017 was finally made in December thank to an exceptionally generous donation by an anonymous church member which had the effect of relieving the BNVH charity of the need to use funds raised to build the hall for this purpose. The new Hall will be a long awaited and hugely beneficial asset to the village facilitated by the PCC’s donation of the site of the Church Hall for this purpose.
As usual the PCC donated 10% of its previous year’s income to a range of charities selected by the congregation. The organisations benefitting are listed in the Accounts. A payment of £750 to the Refugee Society had to be deferred until after the year end for technical reasons.
5
## Batheaston with St Catherine's Receipts & Payments Account
_for the year ended 31 December 2021_
|**Receipts**
Donations and Legacies:
Planned giving
Collections, donations & other giving
Income tax recovered
Legacies
Other Trading activities
Magazine/Bookstall sales/Hall Lettings etc
Income from other Properties
Annual Fete/events
Receipts from Investments:
Interest & dividends
Receipts from Charitable activities:
Parochial fees
Other Receipts
Insurance claims
Sale proceeds from fixed assets
Loans received
Other
_Notes_|General
fund
£|Designated
fund
£|Restricted
fund
£|**2021**
**£**|_2020_
_£_|
|---|---|---|---|---|---|
|||||||
||23,319|1,310|-|**24,629**|_19,289_|
||3,734|13,908|7,472|**25,114**|_14,796_|
||10,319|462|814|**11,595**|_8,409_|
||-|500|-|**500**|_18,974_|
|||||||
||1,731|5|-|**1,736**|_1,720_|
||1,025|-|-|**1,025**|_-_|
||2,055|-|-|**2,055**|_-_|
|||||||
||109|-|-|**109**|_956_|
|||||||
||2,910|-|-|**2,910**|_2,191_|
|||||||
||-|-|-|**-**|_-_|
||-|-|-|**-**|_-_|
||-|-|-|**-**|_-_|
||-|-|-|**-**|_717_|
|**Total Receipts**|**45,202**
**16,185**
**8,286**
**69,673**
_67,052_|||||
|**Payments**
Charitable activities:
Donations/Grants to charities
Mission & Evangelism
Parish Share
Clergy expenses
Church running expenses
Churchyard maintenance
Cost of raising funds
Support costs
Administration costs (inc. staff costs)
Governance Costs
Other
Major expenditure
Repairs to church buildings
Repairs to other property
Capital purchases/additions
Loan repayments||||||
||(3,065)|-|-|**(3,065)**|_(3,115)_|
||(157)|(654)|-|**(811)**|_(329)_|
||(36,118)|(331)|(2,810)|**(39,259)**|_(42,051)_|
||(2,421)|-|-|**(2,421)**|_(1,788)_|
||(3,800)|(1,028)|(415)|**(5,243)**|_(6,313)_|
||(916)|(946)|(1,500)|**(3,362)**|_(1,501)_|
||(1,384)|-|-|**(1,384)**|_(1,229)_|
|||||||
||(41)|-|-|**(41)**|_(90)_|
||(2,814)|(7,294)|(2,010)|**(12,118)**|_(12,518)_|
||(420)|-|-|**(420)**|_(408)_|
||(2,014)|(759)|(375)|**(3,148)**|_(2,518)_|
|||||||
||(829)|-|-|**(829)**|_(700)_|
||-|-|-|**-**|_(10,469)_|
||-|-|-|**-**|_-_|
||-|-|-|**-**|_-_|
|**Total payments**|**(53,979)**
**(11,012)**
**(7,110)**
**(72,101)**
_(83,029)_|||||
|**Surplus/(Deficit) of Receipts over payments**|**(8,777)**
**5,173**
**1,176**
**(2,428)**
_(15,977)_|||||
|_Transfers between funds_|5,006|(5,006)|-|**-**|_-_|
|_Cash at bank and in hand at 1 Jan_|(3,771)|167|1,176|**(2,428)**|_(15,977)_|
||3,978|184,265|35,677|**223,920**|_239,897_|
|_Cash at bank and in hand at 31 Dec_|207|184,432|36,853|**221,492**|_223,920_|
_*produced using the Diocesan Cashbook v5_
6
## **Parochial Fees Note**
The PCC received parochial fees as detailed below during the year. Part is made up of statutory fees due to the PCC or the DBF, as prepared by the Archbishops’ Council under the Ecclesiastical Fees Measure 1986. The balance relates to charges as fixed by the PCC, for extras such as bells, flowers and special heating, or paid to visiting ministers, Readers or Non-Stipendiary Ministers as set out in the DBF's Parochial Fees policy
|Of these fees only the amount due to the PCC (statutory & non-statutory) is shown above as legally the amount due to the DBF and|Of these fees only the amount due to the PCC (statutory & non-statutory) is shown above as legally the amount due to the DBF and|
|---|---|
|other ministers (as set out in the DBF policy) should not be treated as PCC income||
|During the year, the PCC received parochial fees totalling
**£6,587.00**||
|Statutory Fees due to the PCC totalled
**£2,299.00**||
|Statutory Fees due to the DBF totalled
**£2,093.00**||
|Statutory Fees received on behalf of a third party
**£0.00**||
|Non-Statutory Extras due to the PCC totalled
**£511.00**||
|Non-Statutory Extras due to a third party totalled
**£1,584.00**||
|The PCC also received Deposits for the following year totalling
**£100.00**||
||**_Balance owed at year-end (inc. in_**|
|In total the PCC repaid the following Fees during the year|**_Creditors)_**|
|Payment to DBF of Statutory Fees
**£2,093.00**|**_£0.00_**|
|Payment to visiting ministers/Readers/NSMs
**£1,584.00**||
|Payment to visiting ministers/Readers/NSMs
**£0.00**||
|Payment to visiting ministers/Readers/NSMs
**£0.00**|**_£0.00_**|
|(This excludes fees for Sunday Services)||
7
**----- Start of picture text -----**
Fund Movements 2021
Balance at Incoming Resources Transfer Balance at
01 January 2021 Resources Expended of Funds 31 December 2021
£ £ £ £
RESTRICTED FUNDS
St John Repair 3,602 1,219 0 0 4,821
St John Clock Overhaul 0 0
St John Flowers (Margaret Bennett Gift) 100 100
St John Digital Projector & Screen 7 7
Parish Administrator 2,704 2,704
St Catherine Legacy & Fabric 19,097 -2,810 16,287
St Catherine Music 4,208 4,092 -2,800 5,500
Friends of St Catherine's Church 5,077 975 0 6,052
Internal Repair, Redecoration and Heating Fund 753 753
Fund in Memory of Dorothy Topham 130 130
Fund for removal of unsafe trees at Church Field 1,500 -1,500 0
Fund for removal of Cypress tree in St Catherine Churchyard 500 500
TOTAL 35,677 8,286 -7,110 0 36,853
DESIGNATED FUNDS
St John Choir Fund 55 55
St Catherine Designated Fund 0 2,185 -2,679 494 0
St John Special Designated Fund (DL) 7,235 13,500 -384 -13,500 6,851
St John Special Designated Fund (TW) 168,974 168,974
St J Special Designated Fund (David Ireson Legacy) 0 500 500
St John Special Designated Fund - Youth Worker 8,000 -7,948 8,000 8,052
TOTAL 184,265 16,185 -11,012 -5,006 184,432
UNRESTRICTED FUND
General Fund TOTAL 3,978 45,202 -53,979 5,006 207
TOTAL ALL FUNDS 223,920 69,673 -72,101 0 221,492
Statement of Assets and Liabilities at 31 December 2021
ASSETS
2021 2020
£ £
CCLA Church Board of Finance Deposit Account 209,761 209,651
Co-operative Bank Current Account 11,480 15,118
TOTAL 221,241 224,770
LIABILITIES 0 0
TRANSACTIONS NOT RECONCILED AT YEAR END
Income 271 0
Expenditure -20 -850
TOTAL 251 -850
NET CURRENT ASSETS 221,492 223,920
**----- End of picture text -----**
8
## **Notes to the Financial Statements**
**For the year ended 31 December 2021**
## 1. **ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2016 together with applicable accounting standards and the SORP 2019 (FRS 102).
The financial statements have been prepared on the Receipts & Payments Basis under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include any accounts of informal gatherings of church members.
## **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. 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. The PCC does not normally invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
_Unrestricted funds_ are general funds which can be used by the PCC for ordinary purposes. They include _Designated Funds_ which have been allocated by the PCC for a specific purpose, but which could be made available for general purposes.
## **Incoming resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is claimed. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
9
## **Fixed assets**
Consecrated and benefice property is not included in the accounts in accordance with the Charities Act 2011.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred. Equipment used within the church premises is depreciated on a straight-line basis over three years. Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.
## **Reserves**
The PCC has adopted a policy of trying to maintain a balance on unrestricted funds that equates to at least three months’ unrestricted payments. This is equivalent to about £15,000. It is held to smooth out fluctuations in cash flow and to meet emergencies. The General Fund reserves remain below £15,000 but in an emergency the PCC would be able to draw on money in the Special Designated Funds.
## 2. **STAFF COSTS**
During the year the PCC employed a Director of Music, and a Children and Youth Worker. The Children and Youth Worker has elected to join a pension scheme to which the PCC contributes.
Together these employees equate to less than one full time employee.
## 3. **PAYMENTS TO PCC MEMBERS**
No other payments were made to any PCC member apart from reimbursement of purchases of materials and consumables made on behalf of the PCC.
10
## **4 FIXED ASSETS – Tangible**
|For information only||||
|---|---|---|---|
||Church Land|Equipment|TOTAL|
||£|£|£|
|Cost at 31 December 2020|3,370|-|3,370|
|Depreciation||||
|at 31 December 2021|-|-|-|
|charged this year|-|-|-|
|Net book value||||
|at 31 December 2021|3,370|-|3,370|
## **5 FUNDS**
The restricted funds include the St John Repairs Fund, St Catherine Legacy & Fabric, St Catherine Music Fund (Strutt bequest for the benefit of music at St Catherine’s), and the Friends of St Catherine’s Church.
The PCC has also set up a designated fund for day-to-day income and expenditure in respect of St Catherine’s church. However, this is treated as an unrestricted fund as it is in the power of the PCC to use this money for general purposes if it sees fit. Other designated funds relate to a Choir Fund and Special Designated Funds established for the receipt of two legacies. Part of these funds have been set aside to cover the costs of employing a Children and Youth Worker for up to 5 years.
## **6 CHARITABLE GIVING**
Charitable giving included the following payments:
||£|
|---|---|
|St Francis Hospital, Zambia|750.00|
|St Marks CEVA School, Bath|750.00|
|Batheaston Youth Club|750.00|
|Julian House|750.00|
|Friends of Somerset Churches|50.00|
11
## **7. STOCK**
This comprises purchases of Traidcraft goods unsold at 31 December 2021.
**These Financial Statements were approved by the Parochial Church Council on 7[th] March 2022 and signed on its behalf by**
**……………………………………………………….**
## **Revd. Elizabeth Bennett PCC Chair**
**………………………………………………………..**
## **Robert Mimmack, PCC Honorary Treasurer**
**Approved at the Annual Parochial Church Meeting held on…………………………2021**
**………………………………………………… Chairman**
12
## **Independent Examiner’s report to the PCC of St John the Baptist with St Catherine, Batheaston**
I report on the financial statements of the PCC for the year ended 31 December 2021, which are set out in the Annual Report & Financial Statements.
## **Respective responsibilities of the PCC and the examiner**
The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 as amended by the Charities Act 2011 (Accounts and Audit) Order 2015 and that an independent examination is needed. It is my responsibility to:
examine the accounts (under section 145 of the Act)
follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5)(b) of the Act) and
state whether particular matters have come to my attention
## **Basis of this report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s Statement**
In connection with my examination no matter has come to my attention:
- (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 Act; and
- to prepare financial statements, which accord with the accounting records and comply with the requirements of the Act and the Regulations
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.
T R Case BSc FCA Case Accounting Ltd Signed ................................................... 20 Goodwood Way Chippenham Date ................................................... Wiltshire SN14 0SY
13