The Parochial Church Council of Bath, St. Bartholomew
Annual Report and Accounts Year ended 31 December 2024
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). The principal address of the charity is 1 King Edward Road, Bath, BA2 3PD.
PCC members who have served from 1st January 2024 to 31[st] December 2024 are:
Clergy licensed to St. Bart’s:
Simon Dowdy (Vicar) (ex-officio) Steve Sweet (Assistant Minister) (ex-officio) (from September 2024)
Wardens: Dr John Fletcher Mr Simon Tinling ( until APCM, 20 May 2024 ) Mr Alan Dickson ( from APCM 2024 )
Representatives on Deanery Synod: Miss Mela Gillard Mr Tom King Mr Colin Voutt Mr Alan Dickson (until APCM 2024)
Elected members: Mrs Rosemary Bethell Mr Rob Eaton Mr Meirion Edwards (until APCM 2024) Mrs Joanne Etheridge ( from APCM 2024 ) Dr Hilary Haig (until APCM 2024) Mrs Jennifer Harper (PCC Secretary) Dr Alison Humphrey (until APCM 2024) Mr Gideon King (until APCM 2024) Mr Alex Lee Mrs Leanne Lee Mr Garfield Liang Mrs Kathryn Major ( from APCM 2024 ) Mr James Norval (until APCM 2024) Mrs Naomi Pauley ( from APCM 2024 ) Mrs Hannah Shepherd Ms Jennifer Singh (co-opted) Mr Nathan Thomas (PCC Treasurer) Ms Helen Thorn (until APCM 2024) Mr Charlie Ward (co-opted) 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 2024:
Standing Committee
Membership: Simon Dowdy (Chair), John Fletcher, Alan Dickson (from APCM 2024), Hilary Haig (until APCM 2024), Alison Humphrey (until APCM 2024), Hannah Shepherd, Jenny Singh, Nathan Thomas, Simon Tinling (until APCM 2024), Charlie Ward.
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The Standing Committee has power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. The committee works on strategic priorities, the church budget, and the monitoring of 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 Jenny Singh. Our Safeguarding Officers for child protection and vulnerable adults are Alex Williams and Steve Sweet.
Objectives and Activities
Bath, St. Bartholomew PCC has the responsibility of co-operating with the incumbent, 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 140 members on the Church Electoral Roll. Of these, 22 live in the parish and 118 live outside the parish. This compares with a total of 180 on the previous roll in May 2024. Our membership for the purposes of Parish Share is 184 regular worshippers.
Review of the year
The PCC (and Standing Committee, which acts as an executive committee for the PCC) considered a number of issues in relation to ministry during the year, but the main focus in the earlier part of 2024 was oversight of the interview process of a new assistant minister for St Bart’s, with responsibility for the St Bart’s Riverside congregation and oversight of our evangelism, with the successful appointment of Rev’d Steve Sweet in March and his licensing in September 2024.
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The two morning congregations (St Bart’s Oldfield, based at King Edward Road and St Bart’s Riverside, based at Hayesfield School) continued to be served by the Vicar Simon Dowdy, Assistant Minister, congregation and guest preachers largely until the arrival of Rev’d Steve Sweet in September. We continued to run an Evening Service followed by a gathering of the older youth group.
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Under Ben Makroum (Youth and Children Ministry Lead) and his team, the Friday evening groups have continued to grow and thrive. The newest group for children from Reception to Year 2, continues to be very popular and continue successfully for those in Years 3 to 6 and Years 7 to 9..
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We continue to be rigorous in safely recruiting volunteers working with children and vulnerable adults. Our DBS process has moved with the diocese to the outsourced organisation Thirtyone:Eight, facilitating the DBS part of our safer recruitment processes.
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We continue to encourage support for our mission partners in the UK and around the world through the Mission Support Group with deepening links and interactions with Mission Partners, through regular Mission Partner Teas with visiting Mission Partners and raising their profile in various ways.
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We remain the venue for the South West Gospel Partnership’s Ministry Training Course led by one of our Assistant Ministers and similarly partner with other churches to lead on the Bath Women’s Conference that takes place in the spring.
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We continue to run successful groups for those living close to the church and beyond, including a weekly toddler group, a monthly Dads and Toddlers’ group, twice-monthly ‘Friends and Neighbours’ and ‘Friends and Neighbours Plus’ (the latter started in September) afternoons for seniors, regular lunches and numerous gatherings for university students.
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We various Guest Events aimed at those in the local community, plus family and friends and colleagues of church family, which took the form of very easy-to-access services and a quiz.
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Holiday Bible Club for primary school-aged children continued to include youth helpers and other safely-recruited members of the church family during February half-term and there was an extremely well-received Youth Weekend Away in April.
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The popular and very valuable Student Getaway and Student Discipleship Week ran in February and June respectively.
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We ran a very successful and uplifting Church Away Day at St Brendan’s College in June, enabling more focussed times of bible-teaching, prayer and praise, as well as fun and fellowship together through meals, games and craft activities.
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A new Joining In course has started to help newcomers plus those who would benefit from understanding what church is all about, to appreciate what it is to belong to our church family.
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We hosted a morning to help those dealing with family, friends, neighbours and church members who have dementia, to feel better equipped in their interactions with them.
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Spiritual growth continues to be seen in prayerfulness, gathering of a variety of small groups, baptisms, new professions of faith across ages and generosity of giving, for which we praise God.
Standing Committee
Staffing was an area that was discussed in various meetings during the year, following a review of salaries by the PCC previously, given the cost of living in Bath for anyone who were to move into the area. Following interviews of shortlisted candidates, there was approval for the appointment of Assistant Minister Steve Sweet and the desire to raise funds for at the future appointment of a Women’s Ministry Team Leader who would also have oversight for small groups alongside a male member of the Senior Staff team.
Mission Support Group
The Missionary Committee was renamed the Mission Support Group (MSG) in 2024, reflecting its role in strengthening and facilitating partnerships between our mission partners and the church family. There have been several changes in membership. We extend our sincere gratitude to Ken Pearson, Alan Dickson, Vanda Todman, and Colin Voutt for their faithful service and commitment to our mission partners over the years. We also warmly welcome Esther Eaton, Tim Tarling, and Sarah Sweet, who have joined us and are already making valuable contributions.
The MSG members in 2024 are: Alex Lee (Chair), Esther Eaton (from June 2024), John Todman, Leanne Lee, Sarah Makroum, Simon Dowdy, and Tim Tarling (from June 2024).
This year also saw two changes in our Mission Partners. Our partnership with the Church in Loches (France Mission) came to an end at the end of 2024, looking to begin a new partnership with Jonny and Ruth Pullar, serving in a new church plant in Modena, Italy.
The MSG has agreed on the following vision:
" To support St Bart's transformation into a church where every member actively partners in world mission through prayer, involvement, financial support, and encouraging others’ engagement ."
This vision has shaped our activities, including hosting mission partner teas, in-service talks, presentations, information booklets and bookmarks, and a mission partner stall at the church day away. We were also blessed to welcome several mission partners in person, who shared updates and strengthened relationships with the church family, renewing our commitment to partnering with their work.
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 the Parish Safeguarding Officer, supported by Steve Sweet towards the end of the year assisting at the Riverside congregation and Jenny Singh has been 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.
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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 £360,073, a 7.2% decrease from 2023. This reduction reflects a grant and significant one off gifts received in 2022 as well as reduced numbers of regular members.
Total expenditure during the year was £371,429, a 0.8% decrease over the amount incurred in 2023 reflecting careful management of expenditure despite the impact of inflation on church running expenses. The expenditure remains £8,000 below the amount incurred in 2019.
Overall, there was a net deficit on unrestricted reserves for the year of £11,356.
There were no significant capital purchases from unrestricted reserves in 2024.
Parish Share
The PCC made a decision during the year to make any payments of Parish Share in respect of the year ended 31 December 2024 and future periods via the Ephesian Fund. This ensures that the PCC’s Parish Share contributions are used for orthodox purposes.
In light of the deficit for the year and challenges with achieving a break-even budget for 2025 the PCC also made a decision that it was not in a position to cover the full Parish Share request for the period. The PCC has committed to paying the estimated amount of the Parish Share request which covers its direct costs and £70,728 this was sent to the Ephesian Fund during the year with £17,067 accrued for future cash transfer. However, the estimated element of the Parish Share request that seeks to cover the costs of parishes in the Diocese that cannot fund their share of Diocesan costs has not been accrued as the PCC does not consider it is able to cover this cost given the level of unrestricted reserves.
The PCC wishes to return to covering its direct costs as well as supporting other evangelical parishes in the Diocese through full settlement of the Parish Share request in future periods but this is dependent on the level of income for 2025 and whether we are able to meet stay within our reserves policy.
Restricted Funds: In addition to these unrestricted funds, the church operated ten restricted funds (2022: 9) for which the income is for specified purposes. Major income to/expenditure from these funds included:
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Continued support to the South West Gospel Partnership training scheme: hosting the course and seconding the Assistant Minister one day a week to run it. In addition, we have continued to employ an administrator to support the scheme. These costs were reimbursed.
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Continued employment of an administrator for Partners in Service, which provides support for DBI. These costs are reimbursed.
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Refurbishment of the kitchen in the church centre, expending the specific gifts and grant income from previous years. The funds in the Baptistry Fund were also used towards the kitchen following agreement from the original doner to the Baptistry Fund to transfer the funds for this purpose.
Loans: The church did not receive nor have any outstanding loans at the end of 2024.
2025 Budget: The 2025 budget reflects an expected increase in expenditure due to inflationary impacts and the fact that all staff roles will be filled for the first time since 2022. The budget reflects the responses to Partnership Sunday resulting in a small deficit of c£15,000 in the absence of further responses. The PCC has considered this budgeted deficit and the forecast and noted that it would result in the reserves policy not being met. It has therefore asked the Standing Committee to keep this under close review throughout the year and to consider carefully how to manage costs.
Reserves Policy: The PCC policy is to hold sufficient reserves to cover one month’s unrestricted expenditure.
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Parochial Church Council of St Bartholomew, Bath
Charity Number 1127684
Statement of financial activities
Year ended 31 December 2024
| Unrestricted | Unrestricted | Restricted | TOTAL | FUNDS | |
|---|---|---|---|---|---|
| Note | Funds | Funds | 2024 | 2023 | |
| INCOME AND ENDOWMENTS FROM: | £ | £ | £ | £ | |
| Donations and legacies | 2(a) | 332,280 | 12,769 | 345,049 | 371,831 |
| Income from investments | 2(b) | 2,154 | - | 2,154 | 928 |
| Charitable activities | 2(c) | 23,445 | 50,016 | 73,461 | 48,014 |
| Other incoming resources | 2(d) | 2,194 | 5,312 | 7,506 | 925 |
| TOTAL INCOME AND ENDOWMENTS | 360,073 | 68,097 | 428,170 | 421,698 | |
| EXPENDITURE ON: | |||||
| Charitable Activities - Mission Tithe | 3(a) | 36,199 | 1,311 | 37,510 | 35,676 |
| Charitable Activities - Other | 3(b) | 333,904 | 48,757 | 382,661 | 372,126 |
| Depreciation | 3(c) | 246 | 13,874 | 14,120 | 14,828 |
| Governance costs | 3(d) | 1,080 | - | 1,080 | - |
| TOTAL EXPENDITURE | 371,429 | 63,942 | 435,371 | 422,630 | |
| NET INCOME/EXPENDITURE | (11,356) | 4,155 | (7,201) | (932) | |
| TRANSFER BETWEEN FUNDS | - | - | - | - | |
| NET MOVEMENT IN FUNDS | (11,356) | 4,155 | (7,201) | (932) | |
| RECONCILIATION OF FUNDS: | |||||
| TOTAL FUNDS BROUGHT FORWARD | 40,026 | 382,004 | 422,030 | 422,962 | |
| TOTAL FUNDS CARRIED FORWARD | 28,670 | 386,159 | 414,829 | 422,030 |
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 2024
| Unrestricted | Unrestricted | Restricted | TOTAL FUNDS | TOTAL FUNDS | |
|---|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | ||
| Note | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible | 5(a) | 1,476 | 366,106 | 367,582 | 355,791 |
| Total fixed assets | 1,476 | 366,106 | 367,582 | 355,791 | |
| CURRENT ASSETS | |||||
| Stock | 100 | - | 100 | 100 | |
| Debtors | 6 | 13,720 | 2,744 | 16,464 | 16,316 |
| Cash at bank and in hand | 39,591 | 18,169 | 57,760 | 56,281 | |
| Total current ssets | 53,411 | 20,913 | 74,324 | 72,697 | |
| LIABILITIES | |||||
| Creditors: amount falling due in one year | 7 | 26,217 | 860 | 27,077 | 6,458 |
| Net current assets / (liabilities) | 27,194 | 20,053 | 47,247 | 66,239 | |
| Total assets less current liabilities | 28,670 | 386,159 | 414,829 | 422,030 | |
| Creditors: falling due after one year | - | - | - | - | |
| TOTAL NET ASSETS | 28,670 | 386,159 | 414,829 | 422,030 | |
| PARISH FUNDS | |||||
| Unrestricted | 28,670 | - | 28,670 | 40,026 | |
| Restricted | - | 386,159 | 386,159 | 382,004 | |
| Total charity funds | 28,670 | 386,159 | 414,829 | 422,030 |
The Notes on the following pages form part of these accounts. Approved by the Parochial Church Council
and signed on its behalf by John Fletcher on 23 April 2025
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Notes to the financial statements
Year ended 31 December 2024
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 2019) - (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 deficit on unrestricted funds for the year of £11,356 and has carried forward unrestricted reserves of £28,670. 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. INCOME AND ENDOWMENTS 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) Charitable activities Bookstall Church centre lettings Other PCC trading Fees 2(d) Other incoming resources Other income TOTAL INCOMING RESOURCES |
Unrestricted funds Restricted funds TOTAL FUNDS Unrestricted funds Restricted fundsTOTAL FUNDS 2024 2024 2024 2023 2023 2023 £ £ £ £ £ £ 220,905 2,101 223,006 234,561 300 234,861 - - - 330 40 370 16,196 - 16,196 30,215 50 30,265 21,141 - 21,141 26,494 - 26,494 300 637 937 3,428 1,383 4,811 - - - 567 40 607 58,738 31 58,769 64,347 76 64,423 - 5,000 5,000 10,000 - 10,000 15,000 5,000 20,000 - - - 332,280 12,769 345,049 369,942 1,889 371,831 2,154 - 2,154 928 - 928 436 - 436 766 - 766 12,539 - 12,539 8,390 - 8,390 8,958 50,016 58,974 6,334 31,456 37,790 1,512 - 1,512 1,068 - 1,068 23,445 50,016 73,461 16,558 31,456 48,014 2,194 5,312 7,506 775 150 925 360,073 68,097 428,170 388,203 33,495 421,698 |
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| 3 | EXPENDITURE | Unrestricted funds |
Restricted funds |
TOTAL | Unrestricted funds |
Restricted funds |
TOTAL |
|---|---|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | ||
| £ | £ | £ | £ | £ | £ | ||
| 3(a) | Charitable Activities - Mission Tithe | ||||||
| Church overseas | |||||||
| Crosslinks (Jem Hovil) | 2,508 | - | 2,508 | 4,770 | - | 4,770 | |
| Delhi Bible Institute | 2,100 | - | 2,100 | 2,000 | - | 2,000 | |
| AWM | 6,276 | - | 6,276 | 5,474 | - | 5,474 | |
| Short Term Mission Grants | - | - | - | 125 | - | 125 | |
| Wycliffe Bible Translators: Lizzie Poole |
9,132 | - | 9,132 | 9,555 | - | 9,555 | |
| France Mission | 1,050 | - | 1,050 | 1,500 | - | 1,500 | |
| John & Jenny Miller | 3,684 | - | 3,684 | 3,513 | - | 3,513 | |
| Jonny & Ruth Pullar | 4,000 | - | 4,000 | - | - | - | |
| Open Doors | 3,022 | - | 3,022 | 1,000 | - | 1,000 | |
| Relief & development | |||||||
| Tearfund | - | 1,301 | 1,301 | - | 1,361 | 1,361 | |
| Innovista Ukraine | - | - | - | 500 | - | 500 | |
| Tanzania | - | - | - | 540 | - | 540 | |
| Home mission & other church | |||||||
| UCCF / CUs / Relay Workers | 339 | - | 339 | 250 | - | 250 | |
| Roger Carswell | 3,888 | - | 3,888 | 3,700 | - | 3,700 | |
| Pastoral Support / Grants | |||||||
| Project Timothy | - | - | - | 726 | 412 | 1,138 | |
| Fellowship Fund | - | 10 | 10 | - | 250 | 250 | |
| Other (Unallocated fund) | 200 | - | 200 | - | |||
| 36,199 | 1,311 | 37,510 | 33,653 | 2,023 | 35,676 |
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| EXPENDITURE | Unrestricted funds |
Restricted funds |
TOTAL | Unrestricted funds |
Restricted funds |
TOTAL | |
|---|---|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | ||
| £ | £ | £ | £ | £ | £ | ||
| 3(b) | Charitable Activities - Other | ||||||
| Diocesan Parish Share | 87,795 | - | 87,795 | 97,203 | - | 97,203 | |
| Staff Salaries & Grants | 171,384 | 44,951 | 216,335 | 166,998 | 29,485 | 196,483 | |
| Expenses of the Incumbent | 2,638 | - | 2,638 | 735 | - | 735 | |
| Assistant Staff Expenses | 6,100 | 350 | 6,450 | 5,961 | - | 5,961 | |
| Upkeep of Church | 2,321 | - | 2,321 | 2,275 | - | 2,275 | |
| Upkeep of Services | 14,495 | - | 14,495 | 15,184 | - | 15,184 | |
| Upkeep of Grounds | 725 | - | 725 | 268 | - | 268 | |
| Vicarage costs | - | - | - | 3,888 | - | 3,888 | |
| Training, Mission & Pastoral | 8,404 | 20 | 8,424 | 8,883 | 120 | 9,003 | |
| Administration | 5,541 | - | 5,541 | 9,105 | 300 | 9,405 | |
| Church Utility Bills | 10,054 | - | 10,054 | 15,081 | - | 15,081 | |
| Bookstall | 1,276 | - | 1,276 | 699 | - | 699 | |
| Church Centre | 13,432 | - | 13,432 | 7,023 | - | 7,023 | |
| Other PCC Trading | 9,739 | 3,436 | 13,175 | 6,511 | 2,407 | 8,918 | |
| 333,904 | 48,757 | 382,661 | 339,814 | 32,312 | 372,126 | ||
| 3(c) | Depreciation | ||||||
| Depreciation Church Centre and chur | 246 | 13,874 | 14,120 | 954 | 13,874 | 14,828 | |
| 246 | 13,874 | 14,120 | 954 | 13,874 | 14,828 | ||
| 3(d) | Costs of independent examination | 1,080 | - | 1,080 | - | - | - |
| TOTAL RESOURCES EXPENDED | 371,429 | 63,942 | 435,371 | 374,421 | 48,209 | 422,360 |
4(a) STAFF COSTS During the year the PCC employed an average of 9 (2023: 9) staff with the following total costs:
| Gross salaries Social security Pension contributions Total |
190,040 7,481 17,858 |
|---|---|
| 215,379 |
These are distributed in the accounts as follows:
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Salaries: Assistant Ministers, Operations Manager, Pastoral Assistants, Administrator, Facilities Caretaker, administrative support for SWGP and Partners in Service;
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Church Centre: Cleaner
During the year no (2023: 0) individual received employee benefits exceeding £60,000.
The PCC considers that its key management personnel during the year consisted of the Incumbent 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).
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4(b) PENSIONS
Bath St Bartholomew PCC participates in the Pension Builder Scheme section of the Church Workers Pension Fund (‘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:
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the Defined Benefits Scheme
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the Pension Builder Scheme, which has two subsections;
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a. a deferred annuity section known as Pension Builder Classic, and,
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b. a cash balance section known as Pension Builder 2014.
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 Statement of Financial Activities in the year are the contributions payable (2024: £14,596, 2023: £14,596).
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 2022.
For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2025, the Board chose to grant a discretionary bonus of 6.7% to both pensions not yet in payment and pensions in payment in respect of service prior to April 1997; and a bonus on pensions in payment in respect of post April 2006 service so that the pension increase was 2.7% (where usually it would be calculated based on inflation up to 2.5%). This followed improvements in the funding position over 2024. There is no requirement for deficit payments at the current time.
For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m 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
No trustees received payment in respect of their role as PCC members.
During the year, three 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 | 44,260 |
| Jenny Singh, Operations Manager and Pastoral Assistant | 34,835 |
| Steve Sweet, Assistant Minister | 18,847 |
In addition, the Incumbent Vicar, whilst not employed by the PCC, received the following:
| Expenses and | |
|---|---|
| Mission Support | |
| Name and Position | £ |
| Simon Dowdy, Vicar | 2,638 |
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 2024 | 647,639 | 22,709 | 14,254 | 684,602 |
| Release of restricted reserves | 0 | |||
| Additions at cost | 25,911 | 25,911 | ||
| At 31 December 2024 | 673,550 | 22,709 | 14,254 | 710,513 |
| DEPRECIATION | ||||
| At 1 January 2024 | 296,332 | 19,947 | 12,532 | 328,811 |
| Charge for year | 12,953 | 921 | 246 | 14,120 |
| At 31 December 2024 | 309,285 | 20,868 | 12,778 | 342,931 |
| Total | 364,265 | 1,841 | 1,476 | 367,582 |
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 Accruals for utilities and other costs Balance of Parish Share Amounts falling due after one year |
Unrestricted funds Restricted funds TOTAL FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 2024 2024 2024 2023 2023 2023 £ £ £ £ £ £ 13,720 31 13,751 13,720 31 15,015 - 143 143 - 143 1,301 - 2,570 2,570 - 2,570 - 13,720 2,744 16,464 - - 16,316 9,150 860 10,010 9,150 860 6,458 17,067 - 17,067 17,067 - - 26,217 860 27,077 - - 6,458 - - - - - - |
|---|---|
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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 away days; the SWGP and Partners in Service (see Note 4b).
| Balance at 1 January 2024 Incoming resources Resources expended Transfers between funds Balance at 31 December 2024 Balance at 1 January 2024 Incoming resources Resources expended Transfers between funds Balance at 31 December 2024 Balance at 1 January 2024 Incoming resources Resources expended Transfers between funds Balance at 31 December 2024 |
Missionary Fellowship fund Ministry Fund Away days 821 5,370 25 (2,101) 667 - - 3,122 (1,300) - - (1,340) - - - - |
|---|---|
| 188 5,370 25 (319) |
|
| Partners in Service SWGP Baptistry Fund Student Events (183) (1,612) 5,000 692 27,983 19,548 - 2,485 (27,486) (17,465) - (2,477) - - (5,000) - |
|
| 314 471 - 700 |
|
| Women Minstry Team Lead Specific gifts Fixed assets - - 373,992 9,292 5,000 - - - (13,874) - - 5,000 9,292 5,000 365,118 |
8b Designated Funds
There were no designated funds during the year ended 31 December 2024 (2023: 0).
9. LEGACIES
The PCC received one legacy of £20,000 during the year (2023: 0).
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Independent Exarniner's report to the Trustees of The Parochial Church Councll of Bath, SL Bartholomew I report to the IrLJslees on the financial Slalemenls of the oharfly lor the year ended 31 D8cember 2024, which are set oul on pages 10 to 20. Respeclive responslbllltles of trustee and examlner The charlty's Trustees are iesponsiblg for the preparation ol the linanclal slalemenls in accordance with the requirefflenls ol the Charities Act 2011 I'lhe Act"). The charity's Trustees consider that an audit is not required for this year under section 144121 of the Act and Ihat an independent examination is required. l am qualified to undertake the examination by being aqualified member ol The Inslilule ol Chartered Accountants lor England Wales IICAEWI. 11 is my responsibility to: examine the accounls under section 145 01 the Act- to follow Ihe procedures laid down in the General Dlreclions given by the Charfly Commission (under section 14515llbl ol the Act., and lo slate whether particular mallers have Coma lo my attention. Thls report, including my 81atemenl, has been prapareé for, and only for, The PCC'S Members as a body. My work has been undertakèn so that I m1ghl slate lo the Members those mallers l am required lo state to them in an ind8p8nd8ni examiner's report and lor no other purpose. To the lu11esl gxlenl permilled by law, I do not accept or assume responsibility lo anyone other than The P8rochlal Church Council ol Bath, Sl. Bartholomew and the Members a8 a bcdy lor my examinallon work, for thls report, or lor tho stat8menls1 have made. Basls of Indepondent examln8r's stslemant My examlnation was carrled out In accordance wllh General Dlre¢tions giv&n by the Charity Commission. An examination includes a review of the accounting records kept by the Charlty and a ¢omparlson ol the accounts presented wllh those r8cords.11 also Includes consideratlon of any unusual itoms or disclosures In the accounts, and seeking explanallons from the Trusle8s concemlng any such matters. The procedures undertaken do not provide all the ovldence Ihat would be required In an audit, and consequently no opinlon Is given as to whother the accounts present a 'lrue and falT' vlew and the report Is Ilmited to those mallers sel out in the slalement below. Independent examlnerfs statement In conneoilon wlih my examination. no maller has come to my attentlon: Whlch gives me reasonable cause to believe that In, any material respect, the requirements.. lo keep accounllng records In accordance with section 130 01 the Ael., and lo prepare accounts which accord with the accounting records and to comply wilh ihe accounting r8quiremenls of the Act have not been m91- or To which, In my opinion, allenlion should be drawn In order to enable a proper understanding of the accounts to reached. Duncan Nicholas FCA Chartered Accountant Moore Scarroll Llmiled Calyx House, South Road, Taunton TA1 3DU 21