Parochial Church Council St John the Baptist Batheaston with St Catherine Registered Charity No. 1127364 Annual Report & Accounting Statements for the Year Ending st 31 December 2023 DIOCES4 OF Bath&Wells Living the story. Telling the story.
PART l- Annual Report for the Parish of 5t John the Baptist, Batheaston with St Catherine 2023 by the Vicar of the United Benefice of Batheaston with St Catherine & Bathford The Reverend Lauretta Wilson As we look back over the past year together, let's begin with gratr'tude.. borrowing the hymn words, Lord, for the year your love has kept ond guided, urged and inspired us, cheered us on our Way, sought us and 5(3ved us, pardoned ond provided, Lord of the yeurs, we bring our thanks today. We do bring our thanks and our appreciation of how God has blessed us this year.. In our two churches here, as indeed across the benefice, we have been able to provide a pattern ot services over each month that reflects the diversity of worship styles within the Church of England- Tradits'onal Book of Common Prayer Evensong, Holy Communion services with both tradits'onal and more modern liturgies, and Welcome Church -an informal service to encourage discussion. It is always our hope that this variety of services means that everyone feels welcome in our village church and whether we have been quiet and reflective, ch2ting about our faith or singing God's praise exuberantly, we thank God for meeting us in these services. This year we have been luckier with the weather, and we now have heated seat fd cushions so St Catherines, services on the 1$1 and 3 Sundays at 3pm have all gone ahead. Do feel warmly encouraged to come up the valley if you'd like to experience something a bit different- it's a beautr.ful space and the faithful congregation there are very welcoming. The richness of our pattern of services would not be possible without a team of people playing their part- so a huge thank you also to Sarah and Jacquie for their work leading services, to Will, Marian and Julia whose musical talents are very much appreciated and to everyone who take5 their turn preparing prayers, reading and keeping the Vicar on track Ithank you Paml. It is with sadness that we have just said goodbye to Will as our regular organist, but we hope th is will bring an opportunity for a new season- if you're reading this thinking, 'I'd love to play my flute some times, then please do let someone knowl The Joint services, every 5th Sunday alternate between St John'5 and St Swithun's are really good in themselves and they are also helping us to grow together as a benefice - if you're not in the habit of coming to these- please do- if you need a lift, please let someone know. We have also begun JAM every fourth Sunday at 3.'30pm in St John'5. This came from the Allsorts toddler group that runs each Tuesday morning in the Village Hall. After Serena left, I have made it a priority to be there- mostly just chath.ng with parents and one mum said that if we ran an Afternoon service with Bible stories, she'd bring her kids- so thi5 15 itl We have had about 8 children at these services, some families have faithfully come each month, and for everyone who has been there they have been good occasions with fun, friendship and faith growing between us all. My thanks to Sarah and Jane who contribute ideas and join in with the running of the service and also share tea afterwards. A real highlight for me is sharing tea not only with the familie5 present but also Wlth other members of the congregation who've come to the service to welcome others and make tea- please do feel warmly invited if you'd like to join in. Please do continue to pray for all the children in the
village and give thanks for our village school where l am welcomed to lead a weekly assembly land also offer some maths helpl, a lot of work but so important. We know that our faith is about much more than Sunday worship and l am very grateful to Sarah who faithfully continues to offer both online study and an online Compline service each week, this is a great blessing to those who cannot come out to services and is available to anyone - please do ask Sarah if you'd like to join in. As I'm writing this we are in the middle of our Lent Lunches and we have welcomed some excellent speakers thi5 year. They really have been a blessing in that they have helped us to catch a glimpse of that Life in all its fullness that Jesus came to bring and have shown us where we can join in with what God 15 doing in the world. Thank you if you have been part of the regular group that have shared their lunch and enjoyed the Speakers. Please do let me know your ideas for who we can invite next time. Our PCC are always ready and willing to hear new ideas and proposals and I would like to thank each and every one of them for their hard work, time and commitment. We have been very blessed this past year with two excellent churchwardens- Rob Mimmack and Keith Masdin, a brilliant Treasurer John Cornfi'eld and now a part-time Administrator Zoe Hill. I know you'd want me to thank them all for everything they do. Both of our churchwardens have said that they will be stepping down next year so we will need two more volunteers- Rob will work alongside a new person if needed and the job is not onerous as long as the Vicar is in post- I love this job and have every intentr.on to stay so God willing there will not be another vacancy for the foreseeable future. Of course we must look forward too, in faith and hope, trusting that the One who ha5 brought US through this past year has plenty of surprises and challenges and blessings in store for us in this coming year. We have our curate Jane joining us in July- please do keep praying for her and her ministry across the benetice. A linal Thank you- for the privilege of being your Vicar- with my prayers as always. Lauretta PART 2- Financial Review and Statement of Accounts The Accounts and Financial Statements for the year ended 31" December 2023 are part of the Annual Report. The account5 have been independentlyexamined byTom Case ACAwhose report is included. As in previous years the Parochial Church Council IPCCI 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 2023 were as follows.. St John Repair Fund.. Money collected through fundraising to repair the church building. Parish Admini5trator.' Grant from the Diocese Fund for Church Growth towards salary costs.
St John Internol Repairs and He(Jting.' A fund established for the improvement of the interior of St John5 church including improved heating, lighting and decorations. 5t John Flowers.. A fund for flowers in St John St Catherine Legacy & Fobric: Money donated specifically for 5t Catherine's Church including legacie5 St Catherine Music Fund.. Income from the Strutt Trust for the provision of music at 5t Catherine'5 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 Fund in memory of Dororthy Topham Fund in memory of Skip 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. Two of these are the St John Special Designated Funds held to ensure that legacies to the church Ithose from the late Ted White in 2019 and David Ireson in 20211 are spent in a manner appropriate to a legacy at the discretion of the PCC. 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. In 2023, £25,000 was transferred from the Deposit Account IReservesl to subsidise day to day expenditure. The main areas of outgoings in 2022 were.. l. Parish Share1£32,3661 is a large expense representing 46% of the total expend iture. This will increase to £44,180 in 2024, an increase of 36%. This is following an increase in 20221£39,2571 and 3 reduction in 20211£39,3581. 2. Administration costs1£7,3141 included salaries for l employee for a full year and I employee for January and February. 3. The PCC donated to a range of charities selected by the PCC.. St Francis Hospital £1,000.00 Genesis Trust Bath £1,000.00 Eatheaston Youth Club £1,000.00
A number of events were organised in 2023 which benefited local and national charities which are excluded from the accounts- Penny's Pantry £562.00 Christian Aid Week £411.56 Christian Aid Syria/Turkey Appeal £iio.00 5. Repairs to church buildings.. Heated cushions for St Catherine's £9,897.80 Part Payment of the Audio System £3,444.00 Total £13,341.80 We held a number of fund raising events in 2023 which raised funds for the church and also brought in new faces to the events. Income £119.00 É4,233.19 £180.50 £557.41 £2.023.38 £700,55 £3.000.00 £10.814.03 Costs Balance £0.00 £119.00 £560.97 £3,672.22 £0.00 £180.50 £45.25 £512.16 £0.00 £2,023.38 £548.22 £152.33 £0.00 £3,000.00 £1,154.441 £9,659.59 Concert 30th April 2023 .Village Fete 'Grow Batheaston Art Trail ,Auclion of Promises Christmas Tree Festival Sound System Notes: lil The village fete also raised £562.00 for Penny's Pantry on the Gate. lill The cost of sound system is excluded from the above table. £8,092 was recovered from HMRC during the year representing tax of gift aid payment received in the year. The three-year fixed price contracts for supply of electricity and gas which ha5 shielded the PCC from recent severe price rises came to an end in December 2023. The cost of heat, light and power was £2,141 in 2023. A new three-year contract Wa5 agreed in December 2023, however the costs are forecasted to be 116% per annum higher.
Batheascon with St Catherine's Receipts & Payments Account (or the yeor ended 31 December 2023 2023 2022 Receipts Donacions )nd Leg2Cies'. Fllnned givmg Cdlecrion& don3tions & othergfvlng Irhcoffle tax rEcoYered L08ac5 Oiher Trii ding actrrfityes Mapli/BOoksll saleslHall Lelthw etc Irwme from other PrOPQrtks Annual Fe¢elwt1 21.949 4.140 7,067 590 ZZ.539 10.740 8.092 1.00 5.590 460 i.wo 545 375 375 1.468 362 362 90 4.IZ7 7.814 3.th)0 ReceipL5 Irom1nvesEmenrs'. Interert & diyidends 5.852 5,852 2.615 Recwp15 frorn Charitable acriyllies.. ParothvJl lee5 Oiher Receipts Insurinc8 cLiim5 3.208 3.208 2.528 178 sa proteed5 from fixed assets L03n5 rucewed O¢her 385 1.458 1.203 Tutal Re<eipt5 52,03B S,530 7,050 64,618 49580 Payments DonatlDn51GrantS to chiniies 13.0501 13,05Q) 1974) 112,360) 15.3001 Mi55ion & EYangeli5Tn PaTh Shire 129.7781 (7991 {39 2581 Clergy Expenses Church runnjng expen3e5 Churchyard mainienance C051 ol rai5hlE tund5 14.9871 18fAI 16,Z7ZI Support C05Ls Administraiitsn cosis (Inc. siaftcost51 GDYemance Cosis 13.0771 15281 (2.3381 ($281 13.248} Other 14551 14551 Major expenditure REPairS to church building5 Repair5 ro orher property Capiral pvrch35e3ladditn5 Loan repayments 13.4441 19,8981 113,342) 148Ql Id,065) Total payments (47,676) {Y,5171 115.3311 (70,524) 177.1861 (1,9871 {8,2811 (5.906) 127.8061 3.770 sUrplu[DerlCÈt) of Receipt$ over payments 4,362 592 1&2811 34,828 15.9061 193,687 127.806 221.493 157.806 159.599 26,547 187.781 193.687
Parochial Fee% Note pdi¢y É6,761.00 £3.229.00 Lo.oD Ll,065.QO co.oo eoloftce owod 0¢ or-end Ipb¢. irt Cr¢dilor5J £0.00 Lo.00 doJ'ONSM, 0.00 10.00 e¥ourct Eipended •nceatai 8E5TRKTEOFVTrID5 £2.7 E2 EifB) EO E7.16S 49.J8J LO E4.J io ti.oc £0 Éi E5IGNATEOFUND5 fo £soo £3,ODQ vtIRES7RKISO FUNDS G*nÈfJl FurAPtt&StjDh$ .£Si.OOD £69.941 .E7S.347 -È5.905
caAChur¢hèwtd¢lFlfflin¢eDepoiit ACLOU C¢.¢p¢M1•rI Cuttenl A¢¢¥unt 169.010 TOTAL TRATrIULIIONSNOTRECONCIIEO AT YEAR EP4D TOTNL NEf(URRENfA4ETS
Notes to the Financial Statements For the year ended 31 December 2023 I. 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 IFRS 1021 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. Fund5 Restrictedfunds represent lal income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and Ibl 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 vear 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. Unrestrictedfunds 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.
Flxed assets Consecrated and benefice property is not included in the account5 in accordance with the Charities Att 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 lat any reasonable timel. 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 ableto drawon money in the Special Designated Funds. 2. STAFF COSTS During the year the PCC employed a Director of Music, and for the period to February 2023 a Children and Youth Worker. Together these employees equate to less than one full time employee. 3. PAYMENTS TO PCC MEMBERS No oiher payments were made to any PCC member apart from reimbursement of purchases of materials and consumables made on behalf of the PCC. io
4 FIXED ASSETS-Tangible For information onlv Church Land Equipment TOTAL Cost at l January 2023 Additions/disp05als at 31 December 2023 3,370 3,370 3,370 3,370 Depreciation at l January 2023 charged this year at 31 December 2023 Net book value at 31 December 2023 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 3 Choir Fund and Special Designated Fund established for the receipt of one legacy. 6 CHARITABLE GIVING Charitable giving included the following payment5'. St Francis Hospital Genesis Trust Bath Batheaston Youth Club 1,000.00 1,000.00 1,000.00 li
- STOCK There was no stock of goods unsold at 31 December 2023. These Financlal Statements were approved by the Parochial Church Council on 5th March 2024 and signed on its behalf by Revd. Lauretta Wilson PCC Chair John Cornfield, PCC HonoraryTreasurer Approved at the Annual Parochial Church Meeting held on............. ..2024 Chair 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 310ecember 2023, which are sel out in the Annal Report & Financial Statements. Respective responsibilities of the PCC and the examiner The charity s Iruslees consider that an audit 15 flot required for this year under section 144 of the Charities Act 2011 as amended by the Charitie5 Act 2011 IAccounts and Audit) Order 2015 and that an independent examination Is neede(J.11 is my responsibility to.. examine the accounls lunder section 145 of the Act) follow the procedures laid down In the Gener31 Directions given by the Charity Commission (under section 1451Sllbl of the Act) and state wheiher particular matters have come to my attention Basis gf this report My examinaiion was Carried out in accordance with the General Directions given by the Ch3ritv Commission. An examin3tion includes a review of the accounting records kept by the charity and a comparison of the Bccounts presented with those records. It also include5 considering any unusual iterns or disclosures in the financial statements and seeking explanations frorn you as trustees concerning any such m3iters. 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 I n connection with my examination no matter has come lo my attention.. which gives me reasonable cause io believe that in any material respect the requirements to keep accounting records In accordance with section 130 of the Act. and to prepare financia I statements, which accord with the accounting records and comply with the requirements of the Act and the RegLJl3tions have not been met, or towhich, in myopinion, attention should be drawn in order to enable a proper understanding of the 3ccountg to be reached. T R Case 8Sc FCA Case Accounting Ltd 20 GoodwDDd Wav Chippenham Wiltshire SN14 OSY Signed Date IS April 2024 13