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2021-12-31-accounts

Annual Vestry Meeting and Annual Parochial Church Meeting 2022

Monday 23 May 7.45pm

Agenda Minutes Reports & Accounts

St. Bartholomew’s APCM Monday 23 May 2022 - 7.45pm

Annual Vestry Meeting

  1. Apologies for absence

  2. Minutes of the last Vestry Meeting – 24 May 2021

  3. Election of Church Wardens

Praise, Bible Reading and Prayer

Annual Parochial Church Meeting

  1. Apologies for absence

  2. Minutes of the last APCM – 24 May 2021

  3. Electoral Roll Report

  4. PCC Trustees’ Report

  5. Financial Statements of the PCC

  6. Church Wardens’ Annual Fabric Report

  7. Deanery Synod Report

  8. Election of Lay Representatives on Deanery Synod 9. Election of PCC Lay Representatives

  9. Appointment of Independent Examiner

  10. Date of the 2023 APCM – tbd May 2023

  11. Any other business

Minutes of St. Bartholomew’s AVM and APCM meeting 24 May 2021

IRL welcomed church members gathered on Zoom.

Annual Vestry Meeting at 7.50pm 24 May 2021

Present: 52 Apologies: 12

Steve Edrich and Mike Pauley were thanked for their care and service as retiring church wardens. Simon Tinling and John Fletcher were elected as new church wardens.

Minutes of previous meeting - the minutes were accepted as a true record. Proposer: Tim Ling Seconder: Alison Humphrey Meeting closed at 7.55pm

Bible Reading and Prayer

Tim Ling read and shared from Ephesians 4 – each of us have gifts for serving and for helping others to serve.

Annual Parochial Church Meeting at 8.02pm 24 May 2021

Present: Rev. Ian Lewis and 51 members Apologies for absence: 12 Minutes of last APCM (19 October 2020) – the minutes were accepted as true record. Proposer: Anna Allan Seconder: Sam Medworth Electoral Roll report The Electoral Roll Officer is Mrs. Jennifer Singh. Following a revision there are 216 members on the Church Electoral Roll. Of these, 40 live in the parish and 176 live outside the parish. This compares with a total of 218 on the roll in March 2020. Our membership for the purposes of Parish Share is 301 (compared with 301 in the previous year). The report was adopted. Proposer: Alison Humphrey Seconder: Alan Dickson PCC Trustees report Ian Lewis paid generous tribute and thanks to the hard work (both visible and invisible) of volunteers, staff and Standing Committee who had served the church in numerous ways during the time of pandemic. John Fletcher had provided particular expertise. With disappointment it was noted that it had not been possible to take forward the proposal with St John’s – Tim Ling and Riverside were thanked for their hard work and patience. The report was adopted. Proposer: Gideon King Seconder: Alex Williams Financial Statements of the PCC Nathan Thomas (Treasurer) thanked all those who had contributed to the finances of the church, we also thank the Lord for his generous provision through challenging times. Nathan gave an overview of the accounts noting the increase in giving following Partnership Sunday. Trading income was of course down but so too was expenditure resulting from closure of buildings. We move from 2020 to 2021 with a better surplus than budgeted. Nevertheless, we still aspire to fulfil the Charity Commission advice to retain 1 months spending in reserves at all times which for us involves building our reserves to c£30,000-£35,000. Nathan and all those working with the church finances (Meirion Edwards, Jen Harper, Jenny Singh and Andrew Dawes) were thanked for their care and hard work. The 2020 Financial Statements were adopted as a true record. Proposer: Seren Barker Seconder: John Fletcher Annual Fabric report: Ian Lewis thanked all those involved in the maintenance of the church buildings and grounds plus Mike and Steve as churchwardens. Tim Ling commended the work of Peter Spackman in the church gardens. The report was accepted. Proposer: Tim Jenkins Seconder: Sam Medworth Deanery Synod report The report was accepted. Proposer: Jude Dent Seconder: Jenny Croxford

Election of PCC Lay representatives on Deanery Synod There is 1 vacancy at present. Tom King was elected unopposed. Election of PCC members

There are 7 vacancies at present. The 7 nominees; Steve Edrich, Rob Eaton, Meirion Edwards, Helen Thorn, Gideon King, Alan Dickson and Andrew Dawes were elected unopposed to the PCC.

Appointment of Sidespersons Proposer: Andrew Dawes Seconder: Jenny Singh

All the listed nominees were appointed as sidespersons:

Appointment of Independent Examiner

Iain Nettleton will be asked if he is willing to continue as our independent examiner of accounts for 2021. Proposer: Nathan Thomas

Seconder: Anna Allan

Date of APCM for 2022

It was agreed to delegate a date decision to the PCC (no later than the end of May) Proposer: Ian Lewis

Seconder: Andrew Dawes

AOB

Alison King and Roger Salisbury each expressed thanks to staff and volunteers for the hard work undertaken in such a challenging year. The APCM closed at 8.42pm

Further to the APCM a brief time of prayer was held.

The Parochial Church Council of Bath, St. Bartholomew

Annual Report and Accounts Year ended 31 December 2021

Registered Charity No. 1127684

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Trustees Report

Administrative information

St. Bartholomew’s Church is situated in King Edward Road, Bath. It is part of the Diocese of Bath and Wells within the Church of England. The correspondence address is St. Bartholomew’s Church Office, 1 King Edward Road, Bath BA2 3PB.

The Parochial Church Council (PCC) is a charity registered with the Charity Commission - THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BATH, ST. BARTHOLOMEW (Charity No. 1127684)

PCC members who have served from 1st January 2020 to 31[st] December 2020 are:

Incumbent: Rev'd Preb. Ian Lewis (Chair) Assistant Rev’d Tim Ling Minister: Associate: Rev’d Dr Jem Hovil Minister Wardens: Mr Steve Edrich (Vice Chair) (until APCM 2021) Mr Mike Pauley (until APCM 2021) Dr John Fletcher (following APCM 2021) Mr Simon Tinling (Vice Chair) (following APCM 2021)

Representatives on Deanery Synod: Miss Mela Gillard Mr Tom King (following APCM 2021) Mrs Christine Lewis Mr Colin Voutt

Elected members: Mrs Rosemary Bethell Mr Andrew Dawes (PCC Secretary) Mrs Jude Dent (until APCM 2021) Mr Alan Dickson Mr Rob Eaton (following APCM 2021) Mr Steve Edrich (following APCM 2021) Mr. Meirion Edwards (Assistant PCC Treasurer) Dr John Fletcher (until APCM 2021) Dr Alison Humphrey Mr Gideon King (following APCM 2021) Mr James Norval Mrs Hannah Shepherd Mr Nathan Thomas (PCC Treasurer) Ms Helen Thorn Mr Charlie Ward Mrs Alexandra Williams (Parish Safeguarding Officer)

Structure, Governance and Management

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC operates through a number of committees and groups that meet between full meetings of the PCC and when necessary. From May 2015 onwards we began to put a new structure in place. The following groups/committees met during 2020:

Standing Committee

Membership: Rev. Ian R. Lewis (Chair), Mike Pauley (until APCM 2021), Steve Edrich (until APCM 2021),

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Charlie Ward, Nathan Thomas, Lucy Hovil, Andrew Dawes, Tim Ling, Hannah Shepherd, John Fletcher, Simon Tinling (following APCM 2021).

The Standing Committee has power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. This year it has met to discuss Covid closings and openings, strategic priorities, the church budget, and monitor our financial position. It supervises our employment of staff as a church, making recommendations on staffing, job-descriptions and salaries; overseeing advertising, interviewing and appointment to posts; overseeing the annual job appraisal process with all PCC employees. The committee seeks to keep up-to-date on employment legislation and makes recommendations to the PCC in that area. The Standing Committee also oversees Health and Safety issues and the implementation of the Safeguarding Policy. Our Health and Safety and Fire Officer is Andrew Dawes. Our Safeguarding Officer for child protection and vulnerable adults is Alex Williams.

Finance and Employment Committee

Membership: Rev Ian R. Lewis (Chair), Nathan Thomas, Meirion Edwards, Mark Williams, Andrew Dawes. This committee has primary responsibility for the regular oversight of our finances, and for issues of employment in cooperation with the Standing Committee.

Missionary Committee

Membership: Ian Lewis, John and Vanda Todman, Bev Probert, Jen Harper, Colin Voutt, Christine Lewis, Alex & Leanne Lee, Annabel Mundy, Sarah Makroum & Alan Dickson.

This committee, which includes non-PCC members, supervises our support for World Mission. This is carried out through links with individuals, organisations and agencies working in the UK and overseas, stimulating interest and prayer within the church. This committee also recommends the allocation of the PCC missionary tithe and monitors its payment to organisations and individuals.

Objectives and Activities

Bath, St. Bartholomew PCC has the responsibility of co-operating with the incumbent, Rev. Preb. Ian R. Lewis in promoting in the ecclesiastical parish the whole mission of the Church; pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for St. Bartholomew’s Church and associated property.

In planning our activities throughout the year, the PCC and the incumbent have taken due regard to the guidance on public benefit published by the Charity Commission and we consider that the public benefit realised is adequately demonstrated in this report.

Achievements and Performance

Church attendance

The Electoral Roll Officer is Mrs. Jennifer Singh. Following a revision there are 205 members on the Church Electoral Roll. Of these, 44 live in the parish and 161 live outside the parish. This compares with a total of 216 on the roll in March 2021. Our membership for the purposes of Parish Share is 301 (compared with 301 in the previous year).

Review of the year

The PCC (and Standing Committee, which acts as an executive committee for the PCC) has considered a number of issues in relation to ministry during the year, but our main focus, inevitably, has been on managing church life during and out of the pandemic:

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“succession planning” until that was interrupted by the pandemic. That work has now begun afresh and in earnest.

Standing Committee

The Standing Committee has focused its time primarily in a few areas: the impact and management of Covid, our succession planning, the ongoing management of our finances, and congregation leadership and church structure. The committee has also overseen decisions on staffing, and the detailed work on the budget.

The Mission Support Group

The Missionary Committee now has representation from all congregations. It met to set the tithe allocation for the 2022 budget. Notwithstanding the Covid pandemic, the church has continued to be active in supporting mission in the UK and abroad, although the usual visits from our mission partners has been inevitably restricted. This year the committee has begun a review of how we support mission across the Church.

Safeguarding:

St. Bartholomew’s Church has adopted and follows the Church of England/Diocese of Bath and Wells Safeguarding and Safer Recruitment Policies. Alex Williams is our church safeguarding officer and Andrew Dawes is responsible for our safer recruitment procedures (including DBS). We have continued to promote safeguarding training using the Church of England’s online products and more specialist training at the Diocese. There have been no reported incidents or concerns. The PCC has asked Naomi Pauley (retired school Head) to do an evaluation of our safeguarding practices and ethos.

~~8~~

Financial Review

As the PCC’s income is greater than £250,000, the accounts are presented on the accruals basis.

Unrestricted Funds : Unrestricted income over the year was £367,242, a 3.6% increase from 2020. This increase reflected the generous responses to Partnership Sunday in 2020 leading to a 3.95% increase in income from donations.

Total expenditure during the year was £363,908, an increase over the amount incurred in 2020 as a result of the church buildings being closed for much of 2020. The expenditure remained £14,000 below the amount incurred in 2019 due to lower activity during the COVID-19 pandemic.

Overall, there was a net surplus on unrestricted reserves for the year of £3,334. The PCC budget for the year was to breakeven and the additional surplus received has helped rebuild the reserves following investment in the appointment of a second Assistant Minister.

There were no significant capital purchases in 2021.

Restricted Funds: In addition to these unrestricted funds, the church operated nine restricted funds (2020: 9) for which the income is for specified purposes. Major income to/expenditure from these funds included:

Loans: The church did not receive nor have any outstanding loans at the end of 2021.

2022 Budget: The 2022 budget reflects an expected return to activity levels from before the Covid-19 pandemic. Budgeted expenditure is the same as that incurred in 2019 resulting in a budgeted deficit of £10,200. The PCC considered this budgeted deficit and the forecast for the following four years and noted that the budget would result in the reserves policy being met in 2025. In light of the challenges presented by the Covid-19 pandemic, the PCC considered the intention to rebuild reserves over a number of periods to be appropriate.

Reserves Policy: The PCC policy is hold sufficient reserves to cover one month’s expenditure.

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Parochial Church Council of St Bartholomew, Bath

Charity Number 1127684

Statement of financial activities

Year ended 31 December 2021

Unrestricted Unrestricted Restricted TOTAL FUNDS
Note Funds Funds 2021 2020
INCOMING RESOURCES £ £ £ £
Donations and legacies 2(a) 356,933
10,662		 367,595
364,361
Income from investments 2(b) 5
-		 5
110
Church activities 2(c) 9,727
26,631		 36,358
39,268
Other incoming resources 2(d) 577
-		 577
7,675
TOTAL INCOMING RESOURCES 367,242
37,293		 404,535
411,414
RESOURCES EXPENDED
Charitable Activities 3(a) 33,551
20,942		 54,493
48,506
Church activities 3(b) 328,672
30,257		 358,929
351,984
Depreciation 3(c) 1,685
13,874		 15,559
14,605
Governance costs 3(d) -
-		 -
19
TOTAL RESOURCES EXPENDED 363,908
65,073		 428,981
415,114
NET INCOMING RESOURCES 3,334
(27,780)		 (24,446) (3,700)
TRANSFER BETWEEN FUNDS -
-		 -
-
NET MOVEMENT IN FUNDS 3,334
(27,780)		 (24,446) (3,700)
BALANCES B/FWD 1 JANUARY 25,296
420,462		 445,758
449,458
BALANCES C/FWD 31 DECEMBER 28,630
392,682		 421,312
445,758

The Notes on the following pages form part of these accounts

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Parochial Church Council of St Bartholomew, Bath

Charity Number 1127684

Balance Sheet

Year ended 31 December 2021

Unrestricted Unrestricted Restricted TOTAL FUNDS
Funds Funds 2021 2020
Note £ £ £ £
FIXED ASSETS
Tangible 5(a) 3,771 381,817 385,588 396,562
3,771 381,817 385,588 396,562
CURRENT ASSETS
Stock 100 - 100 100
Debtors 6 15,743 1,597 17,340 17,219
Cash at bank and in hand 17,633 9,581 27,214 38,506
33,476 11,178 44,654 55,825
LIABILITIES
Creditors: amount falling due in one year 7 8,617 313 8,930 6,629
Net current assets / (liabilities) 24,859 10,865 35,724 49,196
Total assets less current liabilities 28,630 392,682 421,312 445,758
Creditors: falling due after one year - - - -
TOTAL NET ASSETS 28,630 392,682 421,312 445,758
PARISH FUNDS
Unrestricted 28,630 - 28,630 25,296
Restricted - 392,682 392,682 420,462
28,630 392,682 421,312 445,758

The Notes on the following pages form part of these accounts. Approved by the Parochial Church Council on 9 May 2022

and signed on its behalf by Rev’d Preb. Ian R Lewis (PCC Chairman).

~~11~~

Notes to the financial statements

Year ended 31 December 2021

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

St Bart’s PCC meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are 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 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. Details of the funds held are provided in Note 8.

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Income recognition

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Interest is accounted for when receivable. Rental income from the letting of church premises is recognised when the rental is due.

All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Expenditure recognition

Grants and donations are accounted for when paid over, or when awarded, if that award creates a legal or constructive obligation on the PCC.

The PCC’s policy on missionary support and charitable giving was agreed by the PCC in 2005. In accordance with this policy the PCC allocates an annual missionary tithe currently comprising 10% of unrestricted funds, which is accounted for in the current year. Any unpaid tithe at 31 December will remain within unrestricted funds and will not be expended in a subsequent financial year.

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.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993.

Movable 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

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in the financial statements. Items acquired since 1 January 2000, and valued in excess of £1,000, have been capitalised and depreciated in the financial statements over their currently anticipated useful economic life on a straight-line basis.

The cost of the Church Centre up to its opening at the end of 2000 was £429,918. It is being depreciated on a straight line basis over 50 years with effect from that date, although its value (and hence depreciation) has increased annually in line with the additional expenditure on it since then.

Equipment used within the church premises is depreciated on a straight-line basis over five years for electrical equipment and 10 years for furniture and other items. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

Preparation of accounts on a going concern basis

The PCC reported a surplus on unrestricted funds for the year of £3,334. The trustees have undertaken a review of the income and expenditure for the next 12 months and are of the view that the PCC will continue to operate on a going concern basis for the next 12 months.

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2.
INCOMING RESOURCES
2(a)
Donations and legacies
Gift Aid Planned
Gift Aid Other
Gift Aid Paid Gross
Other Planned Giving
Collections at Services
Other Giving
Income Tax Recovered
Grants
Legacies
2(b)
Income from investments
Interest
2(c)
Church activities
Bookstall
Church centre lettings
Other PCC trading
Fees
2(d)
Other incoming resources
Other income
TOTAL INCOMING RESOURCES		 Unrestricted
funds
Restricted
funds
2021
2020
£
£
£
£
230,546
1,789
232,335
224,015
1,772
-
1,772
627
14,869
1,556
16,425
31,815
32,204
4,650
36,854
27,637
3,960
1,360
5,320
6,391
-
30
30
816
60,166
1,277
61,443
61,234
13,416
-
13,416
11,826
-
-
-
-
TOTAL FUNDS
356,933
10,662
367,595
364,361
5
-
5
110
355
-
355
318
5,802
-
5,802
6,584
2,974
26,631
29,605
32,366
596
-
596
-
9,727
26,631
36,358
39,268
577
-
577
7,675
367,242
37,293
404,535
411,414

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3
RESOURCES EXPENDED
3(a)
Charitable Activities
Church overseas
Crosslinks (Jem Hovil)
Delhi Bible Institute (incl. S&I
Shaw schooling)
Lesley & Philippe
AWM
Short Term Mission Grants
Wycliffe Bible Translators: Lizzie
Poole
France Mission
John & Jenny Miller
Open Doors
Relief & development
Tear Fund
Home mission & other church
UCCF / CUs / Relay Workers
Roger Carswell
Will & Jess Harvey
Pastoral Support / Grants
Project Timothy
Fellowship Fund
Ministry Training		 Unrestricted
funds
Restricted
funds
TOTAL
TOTAL
2021
2020
£
£
£
£
4,704
-
4,704
4,500
1,005
995
2,000
2,000
4,502
-
4,502
4,700
502
-
502
500
500
-
500
250

8,700
-
8,700
8,900
1,500
-
1,500
1,000
3,204
-
3,204
3,800
1,000
-
1,000
700
290
1,039
1,329
796
500
-
500
500
3,504
-
3,504
3,800
-
-
-
500
3,640
-
3,640
360
-
-
-
-
-
18,908
18,908
16,200
33,551
20,942
54,493
48,506

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RESOURCES EXPENDED Unrestricted
funds		 Restricted
funds		 TOTAL TOTAL
2021 2020
£ £ £ £
3(b) Church Activities
Diocesan Parish Share 94,865 - 94,865 90,937
Staff Salaries & Grants 178,818 29,410 208,228 207,400
Expenses of the Incumbent 2,400 - 2,400 2,600
Assistant Staff Expenses 6,012 - 6,012 6,403
Upkeep of Church 1,729 - 1,729 712
Upkeep of Services 9,538 - 9,538 7,829
Upkeep of Grounds 1,017 - 1,017 99
Training, Mission & Pastoral 9,622 200 9,822 5,360
Administration 9,308 - 9,308 7,740
Church Utility Bills 4,394 - 4,394 5,045
Bookstall 342 - 342 1,252
Church Centre 8,249 - 8,249 7,683
Brunel Manor - - - 300
Other PCC Trading 2,378 647 3,025 8,624
328,672 30,257 358,929 351,984
3(c) Depreciation
Depreciation Church Centre and chu 1,685 13,874 15,559 14,605
1,685 13,874 15,559 14,605
3(d) Governance Costs - - - 19
TOTAL RESOURCES EXPENDED 363,908 65,073 428,981 415,114

4(a) STAFF COSTS

During the year the PCC employed an average of 9 (2020: 9) staff with the following total costs:

Gross salaries
Social security
Pension contributions
Total		 163,327
11,946
17,200
192,383

These are distributed in the accounts as follows:

During the year no (2020: 0) individual received employee benefits exceeding £60,000.

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The PCC considers that its key management personnel during the year consisted of the Incumbant Vicar, the Assistant Ministers and the Operations Manager. Details of the amount of employee benefits and expenses received by the key management personnel are included in note 4(c).

4(b) PENSIONS

Bath St Bartholomew PCC participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.

The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Pension Builder Scheme

Bath St Bartholomew PCC participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.

CWPF has two sections:

  1. the Defined Benefits Scheme

  2. the Pension Builder Scheme, which has two subsections;

  3. a. a deferred annuity section known as Pension Builder Classic, and, b. a cash balance section known as Pension Builder 2014.

Pension Builder Scheme

Pension Builder Scheme

Both sections of the Pension Builder Scheme are classed as defined benefit schemes.

Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2021: £17,200, 2020: £15,286).

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022.

For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 3% following improvements in the funding position over 2021. There is no requirement for

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deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The legal structure of the scheme is such that if another employer fails, Bath St Bartholomew PCC could become responsible for paying a share of the failed employer’s pension liabilities.

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4(c) PAYMENTS TO PCC MEMBERS

During the year, four PCC members or those connected with them were employed by the PCC in the following capacities:

Name and Position Salary Costs inc
Expenses
£
Charlie Ward, Assistant Minister 38,456
Andrew Dawes, Operations Manager 22,048
Tim Ling, Assistant Minister 39,516

In addition, the Incumbent Vicar and Associate Minister, whilst not employed by the PCC, received the following:

he following:
Expenses and
Mission Support
Name and Position £
Ian Lewis, Vicar 2,400
Jem Hovil, Associate Minister 4,704

One sixth of Charlie Ward's employment costs (salary, tax & NICs and pension) was reimbursed to the PCC by the SWGP through donations to a restricted fund (see Note 8a).

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5. FIXED ASSETS

5(a) Tangible Fixed Assets

5(a)
Tangible Fixed Assets
Freehold
land & Church Church
buildings equipment equipment Total
(restricted) (restricted) (unrestricted)
ACTUAL/DEEMED COST £ £ £ £
At 1 January 2021 647,639 22,709 9,669 680,017
Release of restricted reserves 0
Additions at cost 4,585 4,585
At 31 December 2021 647,639 22,709 14,254 684,602
DEPRECIATION
At 1 January 2021 257,473 17,184 8,798 283,455
Charge for year 12,953 921 1,685 15,559
At 31 December 2021 270,426 18,105 10,483 299,014
Total 377,213 4,604 3,771 385,588

The freehold land and buildings comprise the Church Centre.

5(b) Investments

No investment assets are currently held by the PCC.

6
DEBTORS
Tax recoverable
Prepayments and accrued income
Other debtors
7
LIABILITIES
Amounts falling due in one year
Income received in advance
Accruals for utilities and other costs
Mission Tithe outstanding
Amounts falling due after one year		 Unrestricted
funds
Restricted
funds
2021
2020
£
£
£
£
15,448
297
15,745
16,008
295
1,300
1,595
444
-
-
-
767
TOTAL FUNDS
15,743
1,597
17,340
17,219
-
-
-
-
8,617
313
8,930
6,629
-
-
-
-
8,617
313
8,930
6,629
-
-
-
-

~~20~~

FUNDS

8a Restricted Funds

The accounts include a number of restricted funds.

Certain funds have been established to encourage giving for specific purposes, these being the Fellowship Fund for local needs and the Ministry Training and Support Fund to support church members undertaking training and others supported by the church.

Other funds are set up in response to donations made or income received for specific purposes.

The final group of funds relates to accounting for particular activities within the life of the church: gifts towards the Brunel Manor church weekend; the SWGP and Partners in Service (see Note 4b).

Restricted Funds

Balance at 1 January 2021
Incoming resources
Resources expended
Balance at 31 December 2021
Balance at 1 January 2021
Incoming resources
Resources expended
Balance at 31 December 2021		 Missionary
Fellowship fund
Ministry Fund
Brunel Manor
747
6,275
14,240
(2,101)
3,186
-
7,476
-
(2,034)
(200)
(21,691)
-
1,899
6,075
25
(2,101)
Partners in
Service
SWGP
Baptistry Fund
Student Events
41
-
5,000
647
12,379
14,252
-
-
(12,376)
(14,252)
-
(647)
44
-
5,000
-
Balance at 1 January 2021
Incoming resources
Resources expended
Balance at 31 December 2021		 Gift days
Fixed assets
-
395,614
-
-
-
(13,874)
-
381,740

8b Designated Funds

There were no designated funds during the year ended 31 December 2021 (2020: 0).

10. LEGACIES

There were no legacies made in 2021 (2020: 0).

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Independent Examiners report

I report to the trustees on the financial statements of the charity for the year ended 31 December 2021, which are set out on pages 2 to 16.

Respective responsibilities of trustee and examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Public Finance and Accountancy.

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect,

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Iain Nettleton FCPFA MBA 15 Marshalswick Lane St Albans 22 May 2022

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Church Wardens’ Fabric Report 2021

The Church Wardens have ensured that the terrier, inventory and log book for the Parish Church of Bath, St. Bartholomew have been kept up to date over the past year, and believe that the documents are accurate and to the best of their knowledge complete.

The following actions have been taken with regard to the church buildings during the twelve-month period ending 31st December 2021:

Recommended immediate actions from last Quinquennial Survey (2021)

Repointing by stone mason has been done but ongoing monitoring recommended plus monitor east gable door and west gable vent plus ridge tiles/pointing to nave and soft wood cladding above main entrance.

The following actions remain under discussion by the PCC:

Replacement of broken pavers at front of main church doors (Archdeacon’s permission has been granted). Replacing the carpet on the church dais. Future aspirations include a kitchen upgrade and possible installation of a baptistry.

Expressions of thanks:

This was a year which was hard for many as the Coronavirus pandemic showed new variants and continued to make meeting together difficult. Online services worked on many levels as people stepped up to sing, read, pray, teach, film, edit, splice and upload. Most of us were able to worship, have fellowship and pray together, if virtually, and we even saw new people joining. So we kept on being “church”, but it wasn’t “church" as we would normally expect it to be. We found ways to be with each other in spirit even though not physically present (1 Cor 5:3a), but we also experienced what it was like to give up meeting together, to miss encouraging each other and spurring one another on, to love and good deeds (Hebrews 10 v 26). Later in the year we were able to meet together again with a new appreciation that church is all of us meeting

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together as the body of Christ. As Paul wrote in Ephesians 4 v 11 and 12 “It was he who gave some to be apostles, some prophets, some evangelists, and some to be pastors and teachers, to prepare God’s people for works of service, so that the body of Christ may be built up…” We thank the Lord for the gift of our pastors and teachers and we also thank all those at St Bart’s who do works of service whether recorded on rotas or invisibly in encouraging others as this is what makes church work and what builds up the body of Christ at St Bart’s.

Simon Tinling & John Fletcher Churchwardens

Deanery Synod Report 2021

The Deanery Synod held two meetings, the first in May online and discussed coming out of exile/pandemic. The second was held in October, the Dean reviewed the past 18 months and Living in Love and Faith was discussed in groups along with ideas for future synod meetings. Mela Gillard is a member of the Deanery Mission and Pastoral Group. We continue to work closely with a number of other churches both Anglican and from a variety of denominations in the city and across the South West – especially through the South West Gospel Partnership.

Mela Gillard

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