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The Parochial Church Council of the Ecclesiastical Parish of St John the Baptist, Spalding, Lincolnshire
Registered Charity number 1127799
ANNUAL REPORT AND
FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2021
Priest in Charge:
Revd G S Bannister From 22 February 2021
Principal Bankers: Independent Examinars:
Lloyds Bank plc Duncan and Toplis Limited Hall Place Chartered Accountants Spalding Enterprise Way Lincolnshire Pinchbeck
Duncan and Toplis Limited
Spalding Lincolnshire
Final 2021 St John's PCC Spalding Accs (1127799).pdf
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The Parochial Church Council of the Ecclesiastical Parish of St John the Baptist, Spalding, Lincolnshire FOR THE YEAR ENDED 31 DECEMBER 2021
Parochial Church Council ("PCC") Members serving during 2021
Ex Officio Members
Priest in Charge: Rev Greg Bannister (SC) (FC) (From 22 February) NS Assistant Priest Rev Sophie Bannister (SC) (From 22 February) Hon Assistant Priest: Rev Pat Willson (SC) Curate on Placement: Rev Evan McWilliams (SC) (Until 31 January) Licensed Reader: Mr Nicholas Adams (Until 19 July) Churchwarden: Mrs Sally Sneath (SC) (FC) (PCC Vice Chair)
Elected Representatives on the Deanery Synod until 2023 APCM Mrs Margaret Smith Ms Maria Stone (From 23 May)
PCC Elected Members: ( All Elected at APCM on 23 May 2021 until the next AGM) Mr Lawrence Calkin (SC) (FC) (PCC Treasurer from 21 June) Mr Peter Darley (23 May until 13 December) Mrs Yvonne Edgoose Mrs Freda Hilliar (SC) (PCC Secretary) Mrs Betty Lennie Mrs Julie Millington (SC) (FC) (PCC Treasurer until 21 June) Mrs Hilary Moriaty Mr Michael Moriaty (SC) (FC) Mrs Jacky Owens (FC) Mr Christopher Wood Mrs Mary Wood
- (SC) indicates Standing Committee member (FC) indicates Finance Committee member
| CONTENTS OF THIS REPORT: | CONTENTS OF THIS REPORT: |
|---|---|
| Page | |
| Trustees Annual Report | 3 - 4 |
| Receipts and Payments | 5 |
| Statement of Assets and Liabilities | 6 |
| Notes to the Accounts | 7-11 |
| Independent Examiner's Report | 12 |
| Receipts and Payments Account in Detail | 13 |
| Summary of Assets and Liabilities | 14 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
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 Church Electoral Roll and to attend and vote at the Annual Parochial Church Meeting (APCM). The PCC is registered as a Charity. The Registered Charity Number is 1127799.
OBJECTS AND ACTIVITIES
St. John the Baptist Parochial Church Council (“PCC”) has the responsibility of co-operating with the Minister in charge of the Parish in promoting within the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. (During an Interregnum the Rural Dean becomes the minister in charge of the Parish. Revd Michael Howard, fulfilled this responsibility until the arrival of Rev Greg Bannister in February 2021.) They also have maintenance responsibilities for the Parish Church of St. John the Baptist, Hawthorn Bank, Spalding, Lincolnshire.
PUBLIC BENEFIT
The PCC considers that:-
-
the operation of the Parish Church and its public acts of Christian Worship;
-
its delivery of Baptism, Marriage and Funeral Services to any resident of the ecclesiastical parish;
-
its involvement with three primary schools within its parish boundary;
-
the use of its Lounge by local organisations and societies and regularly as a polling station; and the increasing use of its flexible church space for local community purposes; and
-
the general spiritual support and teaching that it provides and offers to its members and to the local community;
combine to fully satisfy the requirement that, as a registered charity, the public benefit from its existence and its operation.
MEMBERSHIP
Members of the PCC are either ex officio or elected by the APCM in accordance with the Church Representation Rules. The members of the PCC during 2021 are set out on the previous page. The members of the PCC are the Trustees of the registered charity.
COMMITTEES
The PCC operates with two sub-committees together with additional ad hoc committees and teams which meet between full PCC meetings as the need arises:
Standing Committee: This is the only committee required by law. It has power to transact the business of the PCC between PCC meetings, subject to any directions given by the PCC. The committee met 3 times during 2021.
Finance Committee: This committee maintains an overview of the PCC’s finances but has no executive powers.
ACHIEVEMENTS AND PERFORMANCE
Church Electoral Roll (“CER”) and church attendance
At the end of 2021 there were 102 people on the CER (2020: 98), 19 of whom are not resident within the parish (2020: 17). Details of Service of Public Worship conducted in addition to services at all the major Christian festivals are set out in the Review of the Year on page 4 of this financial pack.
PCC Meetings
The full PCC met 10 times during the year and the average attendance was 84%. (2020: 12 times and 89%). The Standing committee met 3 times during the year (2020: 9 times).
Financial Review
The full financial position is set out in the accounts on pages to 6 to 15 of this annual report pack.
During 2021 our normal annual income amounted to £76,058 exceeding our normal annual expenditure of £59,911 by £16,147. This included Legacies totalling £14,399 whuich were received during 2021 and were “Designated” by the PCC to be used as a Fabric Fund. We ended 2021 with general and designated reserves of £54,305 and restricted reserves of £22,331 making total reserves of £76,636.
Reserves Policy
St John’s PCC targets to hold general unrestricted reserves equivalent to approximately 6 months normal income/expenditure at any time although this will be exceeded if additional reserves are being accumulated to fund future capital projects and/or major repairs. The unrestricted reserves at 31 December 2021 amounted to £54,305 which adequately satisfied this policy.
We are presently receiving grant funding as part of the Church of England Strategic Development Fund (SDF) project and monies for that purpose are accounted for as a new Restricted Fund.
Our Restricted Funds total £22,331 and comprise the “Langford Legacy” which can only be expended on “ The Church building and its interior” of £19,973; a fund specifically set up for direct local charitable grants to be expended at the Vicar’s discretion, “The Vicar’s Discretionary Fund” of £388; SDF funds yet to be expended of £1,638; and funds held for third parties totalling £132 and other restricted funds totalling £299.
Reserves that are not required for immediate expenditure are held on deposit with the CCLA CBF C of E Deposit Fund.
REVIEW OF THE YEAR
St John’s began the year in interregnum but had been ably cared for by the ministry provided by Rev Pat Willson, Rev Dr Evan McWilliam, Rev Alan Fiddyment and others. On 22nd February 2021 Rev Greg Bannister was licensed as Priest in Charge (and SDF curate at St George’s Stamford) and also the licensing of his wife Rev Sophie Bannister as Assistant Priest.
4of14 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsficAL PARISH OF ST JOHN THE BAPTIST. SPALDING ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 Worshlp Serv15. Followsng on from the pattern set In 2020the year t8an wrth one setvice offered a week roughly corresponding to the main 10am Sunday ser¥ice. March 2021 sawthe restart of seThices In person. though these were recorded and put online for those not able or ready to come back to churth. ¢er the course of the year this service gent but steadity grew in number. It also attracted famllles chlldren returnlng to St John's. others comln8 to St John's for the firt tlme. In the summer temi 3 pllot afternoon Age servkes Iservlce of the Word) were launched lone per month In May. June and July). These were sufficlentty well attended and enloyed that they became a regular featuré In St John's calendar, occurrln8 monthly ffomseptember. Septemberalso sawthe re5tartof the Sunday 8am communlonsthilteandthe Sunday 4pm BCP evenlng prayer seThlces (both happenlng 2 Sundays per monthl. Many were pleased to see the retum of the Thursday mornlng 10am mldweek communlon seNlce In the Church Lounge whlch also restarted In Septernber. Attendance at both 8am and 4pm ser¥lces retyjmed to a Iltde below but rou8hly pre-pandemlc leve We were very pleased to beable to weltome Stjohn's 5thool back intothe thurch EIldIngfOrco1leCtfve wor5hlp and school seThice& Up to this point collertive worship had been delwered ¢)ver Microsoft Tearns but belng together In church feltlike a real start to rebuilding of the hlstorlcally very strong link betren the church arbd the school. Cla55e5 also came over from both St john's School and Monk5house Primary Schod for RE SSon& Mkhael Morlaty contlnued to serve as chalr of governors aknngslde the other foundatlon govemors. Mkhael. Rev Pat and Rev Greg also sèNed on the Chrfstlan DnctersS Commlttee. The Ille of St John's Church 81$0 saw a number of other fjnrtlaye$ and mlnlstrles ether stsrt or restsrL St John's ran Its first two Alpha Courses for m•ny ye•rs. and followin8 on from an onllne mldvEek Lent Course on preT the midweek Bible studies initially stsrted by Bishop Rob Gllllon also restarted online. St John's aergy continued to carry out the occaslonal officesof baP$M5. marrta8esand fvnerals, though In r-changIng drcumstsnces as regulatlons re8ardin8 s¢xla14btancing ett... evolved throughout the year. We also be8an an onllne monthty parlsh prayer rneetlng One good new55toryto endthis report Isthat asthe autumnterm began so a new church toddler group Little Steps started makln81ts own little step5 fonwards in the church lounge and has sIov and steadlly grown slnce Inceptlon and fonned Ilnks wlth se4ernl parentsand fer$ whootherwise had no contactwith 5tJohns. Chur¢h 8ulldlw. Due to pandemlc, over the cOue of the the thurch buildlng was not Used as much as In pre4b)us year5. Nevertheless, In addltlon to Sunday serylces. h was successfully used as a polllng sthUon for local e1ectks Sn the summer and hosted the church Chrfstmas Fayre towards the end of Novernber. The Frklay refreshments and games afternoons also restarted provldln8 opportunltles for frlendshlp and communlty bulldlrq. LooWn8 ba¢k on the year there have been many, many answersto prwr and there h muth to be 8rateful to God for, Cllurch Lounge The easin8 of restrlctlons Saw the church louwe come bxk Into use In all Wrts of way& The chur¢h's aWar&nn1ns Tuesday coffee morwtings restarted to pjpular acclaim. Both 5th Spalding Brownles and 5th Spaldlng ralnbows retumed to the lounge as they recornrnenced meetin8 in person. We a restarted hostin8theToll8ateWI on a monthty baslsasbefore. Lastly. Novembersaw the lounge hostThe M¢)ney Course. run by ChristiansA8ainsl Poverty, S*ned on behalf ofthe PCC Reverend G S Bannlst•r 31Vt Marth 2022 Prlest In Charge and PCC thalr
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
| Unrestricted | Designated | **Restricted ** | Endowment | Total | Funds | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | 2021 | 2020 | ||
| Note | £ | £ | £ | £ | £ | £ | |
| RECEIPTS | |||||||
| Voluntary income | 2(a) | 49,993 | 14,554 | 3,580 | - | 68,127 | 48,025 |
| Activities for generating funds | 2(b) | 5,251 | - | 1,030 | - | 6,281 | 4,848 |
| Income from investments | 2(c) | 200 | - | 21 | - | 221 | 427 |
| Income from church activities | 2(d) | 5,130 | - | - | - | 5,130 | 4,449 |
| Collected for third parties | 2(e) | - | - | 5,287 | - | 5,287 | 4,897 |
| TOTAL RECEIPTS | 60,574 | 14,554 | 9,918 | - | 85,046 | 62,646 | |
| PAYMENTS | |||||||
| Church activities | 3(a) | 58,090 | 81 | 2,555 | - | 60,726 | 52,676 |
| Fund raising costs | 3(b) | 812 | - | - | - | 812 | 647 |
| Paid for third parties | 3(c) | - | - | 5,950 | - | 5,950 | 4,882 |
| TOTAL PAYMENTS | 58,902 | 81 | 8,505 | - | 67,488 | 58,205 | |
| EXCESS OF RECEIPTS OVER | |||||||
| PAYMENTS | 1,672 | 14,473 | 1,413 | - | 17,558 | 4,441 | |
| FUNDS TRANSFER | - | - | - | - | - | - | |
| 1,672 | 14,473 | 1,413 | - | 17,558 | 4,441 | ||
| OPENING CASH AT BANK AND IN HAND | |||||||
| AT 1 JANUARY 2021_( 2020 )_ | 33,243 | 4,915 | 20,920 | - | 59,078 | 54,637 | |
| CLOSING CASH AT BANK AND IN HAND | |||||||
| AT 31 DECEMBER 2021( 2020 ) | 34,915 | 19,388 | 22,333 | - | 76,636 | 59,078 |
6of14 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2020 PRINCPAL MONETARY ASSETS Cash at bank and in hand 34.915 19?88 22J33 76.636 59,078 Total Monetary Assets 34.915 19288 22,333 76,636 59,078 OTHER MONETAR Y ASSETS Income tax r6coverable Monies Due 825 502 B25 502 775 1.080 Total rrts)nie8 owed 1.855 MONETARY UABILMES Thlrd paty moni88 Monies ow&d 132 132 1,032 795 780 1,032 Totsl mnl88owed 132 1.575 PARISH FUNDS Unrg¥trlct•d Fund• D•¥wJn8l•d Fth 18,768 622 19,388 18,766 4,367 622 548 19,388 4.915 34 915 33,243 54,303 38, 158 FLmd Totgl cnalj Gen•FBI nd 34.915 34.915 19.388 Total unrns1tI FLm(1s StrIct Funth Laryford Le9llcy YKaes Ci5crptiwry FLWYJ 19.974 389 100 100 1,638 132 19,974 19,953 389 172 100 100 1,638 132 &lJry Fund8 ILY Ihlrd 795 En¢k>wm•nt Th• church r lthJ$ 34 915 19 388 22,333 76,636 59.078 ov•J ty th8 Par£tlN&l Cfv#t •¥J bqhth ty: Reverend G S B4nnlster Mr L R Calkin (TreAswJ 31 St March 2022
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
1. ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention on a cash accounting basis. The financial statements include all transactions for which the PCC is responsible for 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
Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.
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. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average basis.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
Designated Funds are Unrestricted Funds that the PCC has designated for a specific purpose and which the PCC may undesignate at any time if it wishes.
Incoming resources
All income is recognized when it is received. All incoming resources are accounted for gross.
Resources expended
All expenditure is generally recognized when it is paid and is accounted for gross.
Fixed Assets
Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) of the Charities Act 2011.
Movable church furnishings and held by the vicar and churchwardens on special trust for the PCC and which require a faculty for their acquisition or disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). These assets are not valued in the financial statement and expenditure on them is written off in the Statement of Financial Activity in the year that it is expended.
Current Assets and Liabilities
Amounts owing to the PCC at 31 December in respect of fees, rent or other income are shown as other monetary assets, less provision for amounts that may prove uncollectable.
Amounts owed by the PCC or held for 3rd parties are shown as Monetary Liabilities.
Money collected for third parties
All funds collected for third parties and not the immediate property of the PCC are treated by the PCC's accounting systems as "Agency Funds" and are treated as a Restricted Fund in these accounts. Any part of these funds due to the PCC is only transferred to the General Fund when the PCC becomes entitled to these funds
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
1. ACCOUNTING POLICIES CONTINUED
Church of England Strategic Development Fund project
The Church has been selected to be a part of the Church of England Strategic Development project. This includes initial Start Up Funding and a contribution towards specific staffing costs reducing from 100% of the cost equivalent of two full time in year one reducing by 20% per annum over 5 years. The SDF funded element of this project is accounted for as a Restricted Fund and the Parish's increasing contribution will have to be funded from Unrestriced General Reserves as time progresses.
2. INCOMING RESOURCES
| 2. INCOMING RESOURCES | |
|---|---|
| (a) Voluntary income Planned giving: Gift Aided donations Income tax recoverable thereon Other planned giving Collections (open plate) at all services Gift Aid Grant on Small Donations One-off giving Donations Gift Aid on One-off Donations Legacies Grants (b) Activities for generating funds Fund raising events and activities Magazine Income generated Gift Aid on Magazine Sponsorship (c) Income from investments Rental income Interest received (d) Income from church activities Fees Church lounge lettings Sundry sales (e) Other incoming resources Funds collected for third parties TOTAL INCOMING RESOURCES |
Unrestricted Designated Restricted Endowment TOTAL FUNDS Funds Funds Funds Funds 2021 2020 £ £ £ £ £ £ 31,983 - - - 31,983 28,658 8,212 - - - 8,212 7,335 5,616 - - - 5,616 3,737 2,229 - - - 2,229 2,234 1,093 - - - 1,093 1,223 758 155 309 - 1,222 466 102 - 8 - 110 5 - 14,399 - - 14,399 4,367 - - 3,263 - 3,263 - |
| 49,993 14,554 3,580 - 68,127 48,025 |
|
| 3,741 - 1,030 - 4,771 2,697 1,370 - - - 1,370 2,126 140 - - - 140 25 |
|
| 5,251 - 1,030 - 6,281 4,848 |
|
| 174 - - - 174 174 26 - 21 - 47 253 |
|
| 200 - 21 - 221 427 |
|
| 3,475 - - - 3,475 3,436 1,588 - - - 1,588 967 67 - - - 67 46 |
|
| 5,130 - - - 5,130 4,449 |
|
| - - 5,287 - 5,287 4,897 |
|
| - - 5,287 - 5,287 4,897 |
|
| 60,574 14,554 9,918 - 85,046 62,646 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
3. RESOURCES USED
| 3. RESOURCES USED | |||||||
|---|---|---|---|---|---|---|---|
| **Unrestricted ** | Designated | **Restricted ** | Endowment | TOTAL | FUNDS | ||
| Funds | Funds | Funds | Funds | 2021 | 2020 | ||
| £ | £ | £ | £ | £ | £ | ||
| 3(a) Church activities | |||||||
| Ministry: Parish Share | 29,333 | - | - | - | 29,333 | 26,667 | |
| Clergy expenses | 88 | - | - | - | 88 | 266 | |
| Church running expenses | 9,639 | - | - | - | 9,639 | 9,267 | |
| Service running costs | 483 | 71 | - | - | 554 | 353 | |
| Church maintenance and cleaning | 9,301 | - | - | - | 9,301 | 7,219 | |
| Church clock & bell repairs | 2,344 | - | - | - | 2,344 | 254 | |
| Church organ & piano repairs | 170 | - | - | - | 170 | - | |
| Mission and outreach costs and donations | 576 | - | 930 | - | 1,506 | 1,731 | |
| Salaries of the organists and other choir costs | 1,260 | - | - | - | 1,260 | 1,032 | |
| Magazine production | 1,156 | - | - | - | 1,156 | 1,187 | |
| General sundries | 1,561 | 10 | - | - | 1,571 | 2,676 | |
| Stationery, photocopying, computer costs, etc. | 2,179 | - | - | - | 2,179 | 2,024 | |
| SDF Start-up Costs | - | - | 1,625 | - | 1,625 | - | |
| 58,090 | 81 | 2,555 | - | 60,726 | 52,676 | ||
| 3(b) Fund raising costs | |||||||
| Lottery prizes | 720 | - | - | - | 720 | 600 | |
| Cost of Fetes & Festivals | 92 | - | - | - | 92 | 47 | |
| 812 | - | - | - | 812 | 647 | ||
| 3(c) Other outgoing resources | |||||||
| Paid for third parties | - | - | 5,950 | - | 5,950 | 4,882 | |
| - | - | 5,950 | - | 5,950 | 4,882 | ||
| TOTAL RESOURCES USED | 58,902 | 81 | 8,505 | - | 67,488 | 58,205 | |
| 4. STAFF COSTS (Included in expenses above) |
2021 | 2020 | |||||
| £ | £ | ||||||
| (a) Wages and salaries of the organists and the cleaner. | 3,867 | 3,244 |
-
(a) Wages and salaries of the organists and the cleaner.
-
(b) During the year the PCC employed Organists and a cleaner, none of whom earned £40,000 p.a. or more.
| (c) | Additionally, the following payments were made to members of the PCC in respect | Additionally, the following payments were made to members of the PCC in respect | Additionally, the following payments were made to members of the PCC in respect | of their participation |
|---|---|---|---|---|
| as Vergers during wedding and funeral services. | 2021 | 2020 | ||
| £ | £ | |||
| Mr Ray Wright | - | 114 | ||
| Mr Peter Darley_(served on the PCC_ | ||||
| from 23 May 2021 to 13 December 2021) | 342 | - | ||
| 342 | 114 |
The above sums were passed directly on to the recipients through the Agency Restricted Fund having be received from the wedding couples and the undertakers. They are not included in the £3,867 referred to in Note 4(a) above.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
5. GIVING TO CHARITY
Our principal giving to charity results from ongoing fundraising for an enablement project in Mozambique managed by the Leprosy Mission.
Onward giving in this way has been made as follows:
| January | 2022 | £1,355 |
|---|---|---|
| January | 2021 | £930 |
| January | 2020 | £1,235 |
| January | 2019 | £1,296 |
| January | 2018 | £1,382 |
| January | 2017 | £1,330 |
| January | 2016 | £1,689 |
| January | 2015 | £1,014 |
Fundraising was also undertaken for The Children's Society and £201 was sent to their Christingle Appeal in December 2021.
6. CASH AT BANK & IN HAND
| Lloyds Bank Current & Deposit Accounts CCLA CBF Deposit Fund Cash In hand |
2020 Unrestricted Designated Restricted Total £ £ £ £ £ 9,849 19,388 2,389 31,626 14,068 25,056 - 19,944 45,000 45,000 10 - - 10 10 2021 |
|---|---|
| 34,915 19,388 22,333 76,636 59,078 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
7. RESTRICTED FUND DETAILS
| Langford Legacy Vicars Discretionary Leprosy Mission Sundry Strategic Development Fund Funds for third parties |
Funds Funds transferred transferred Opening within to/from Carried balance Funds Funds restricted unrestricted forward 01/01/2020 added used funds funds 31/12/2021 £ £ £ £ £ 19,953 21 - - - 19,974 172 217 - - - 389 - 1,030 (930) - - 100 - 100 - - - 100 - 3,263 (1,625) - - 1,638 795 5,287 (5,950) - - 132 |
|---|---|
| 20,920 9,918 (8,505) - - 22,333 |
8. GENERAL FUND DETAILS
| RAL FUND DETAILS | |
|---|---|
| Designated Funds Fabric Fund Flower Fund Total Designated Funds Undesignated General Funds Total Unrestricted Funds |
Funds Funds transferred transferred Opening within to/from Carried balance Funds Funds unrestricted restricted forward 01/01/2020 added used funds funds 31/12/2021 £ £ £ £ £ £ 4,367 14,399 - - - 18,766 548 155 (81) - - 622 |
| 4,915 14,554 (81) - - 19,388 33,243 60,574 (58,902) - - 34,915 |
|
| 38,158 75,128 (58,983) - - 54,303 |
9. THIRD PARTY FUNDS HANDLED BY PCC
During the year funds were collected for third parties or which were not for the immediate use of the PCC. These are held in a restricted fund and were collected and paid on or released for the following purposes.
| Funeral Collections to Forward Funeral Control Lottery Control Other Collections to Forward Wedding Control |
Opening Balances 01/01/2021 Receipts Payments Closing Balances 31/12/2021 - 1,441 (1,441) - (130) 1,575 (1,658) (213) 825 960 (1,440) 345 - 611 (611) - 100 700 (800) - |
|---|---|
| 795 5,287 (5,950) 132 |
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INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING
I report on the accounts of the PCC for the year ended 31 December 2021 which are set out on pages 3 to 11.
Responsibilities and basis of report
As the PCC’s members you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the PCC’s accounts carried out under section 145 of the 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.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alistair Main FCA Duncan & Toplis Limited Enterprise Way Pinchbeck Spalding Lincolnshire
Date – 13 April 2022
St John the Baptist PCC, Spalding
RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2021
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| Receipts in the year Voluntary Income Planned Giving Gift Aided IncomeTax reclaimed on above Planned Giving not Gift Aided Other "Open Plate" service collections One-off donations Income Tax on "One-off" donations GASDS Tax relief obtained Legacies Grants Activities for generating funds Fund Raising Activities Lottery Income Magazine Income Tax reclaimed on Magazine Sponsorship Income From Investments Rental Income Interest Income from our Church activities Fees Lounge letting income Sundry Sales Other incoming resources Funds collected for third parties Total Receipts Payments in the year Parish Share Heating, light, water & Insurance Church maintenance & cleaning SDF start-up costs Service running costs (inc Organists) Administration and ministry support Outreach and Charitable Giving Advertising Charitable donations made Magazine production costs Lottery prizes Other fundraising costs Paid for third parties Total Payments Opening Balances at 01/01/2021 Receipts in the year Less Payments Closing Balances at 31/12/2021 |
Flower Fund Fabric Fund Langford Legacy Vicar's Discret- ionary Leprosy Mission Sundry Straegic Develop- ment Fund Funds for third parties Total Restricted Funds £ £ £ £ £ £ £ £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 155 - - 209 - 100 - - - - 8 - - - - - - - - - - - - - 14,399 - - - - - - 48,025 49,993 - - 64,547 - - - - 3,263 - 3,580 68,127 - - - - 1,030 - - - - - - - - - - - - - - - - - - - 5,251 - - 5,251 - - - - - - 1,030 6,281 4,848 - - - - - - - - 200 - - 200 21 - - - - - 21 221 427 - - - - - - - - - - - - - - - - 5,130 - - 5,130 - - - - - - - 5,130 4,449 - - - - - - - - - 5,287 5,287 5,287 4,897 Total Funds 2021 Total Funds 2020 ral Fund Total Unrestricted Funds Restricted Funds Unrestricted Funds Designated Funds |
|
|---|---|---|
| Gene | ||
| £ 31,983 8,212 5,616 2,229 758 102 1,093 - - |
||
| 2,301 1,440 1,370 140 |
||
| 174 26 |
||
| 3,475 1,588 67 |
||
| - | ||
| 60,574 155 14,399 75,128 21 217 1,030 100 3,263 5,287 9,918 85,046 62,646 |
||
| 29,333 - - 29,333 - - - - - - - 29,333 26,667 9,639 - - 9,639 - - - - - - - 9,639 9,267 11,645 - - 11,645 - - - - - - - 11,645 7,474 - - - - - - - - 1,625 - 1,625 1,625 - 1,913 71 - 1,984 - - - - - - - 1,984 1,385 3,649 10 - 3,659 - - - - - - - 3,659 3,182 576 - - 576 - - 930 - - - 930 1,506 1,731 179 - - 179 - - - - - - - 179 1,783 - - - - - - - - - - - - - 1,156 - - 1,156 - - - - - - - 1,156 1,187 720 - - 720 - - - - - - - 720 600 92 - - 92 - - - - - - - 92 47 - - - - - - - - - 5,950 5,950 5,950 4,882 |
||
| 58,902 81 - 58,983 - - 930 - 1,625 5,950 8,505 67,488 58,205 |
||
| 33,243 548 4,367 38,158 19,953 172 - - - 795 20,920 59,078 54,637 60,574 155 14,399 75,128 21 217 1,030 100 3,263 5,287 9,918 85,046 62,646 |
||
| 93,817 703 18,766 113,286 19,974 389 1,030 100 3,263 6,082 30,838 144,124 117,283 58,902 - 81 - - 58,983 - - - 930 - - 1,625 - 5,950 - 8,505 - 67,488 - 58,205 - |
||
| 34,915 622 18,766 54,303 19,974 389 100 100 1,638 132 22,333 76,636 59,078 |
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St John the Baptist PCC, Spalding
SUMMARY OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2021
| Cash Funds Lloyds Bank Accounts CCLA's CBF Deposit Funds Cash Total Current Assets Other Monetary Assets Income tax Recoverable Other Monies Due Total monies owed to the Church Monetary Liabilities Third Party Monies Owed for supplies |
Flower Fund Fabric Fund Langford Legacy Vicar's Discretio n-ary Leprosy Mission Sundry Straegic Develop- ment Fund Funds for third parties Total Restricted Funds £ £ £ £ £ £ £ £ £ £ £ 9,849 622 18,766 29,237 30 389 100 100 1,638 132 2,389 31,626 14,068 25,056 - - 25,056 19,944 - - - - - 19,944 45,000 45,000 10 - - 10 - - - - - - - 10 10 34,915 622 18,766 54,303 19,974 389 100 100 1,638 132 22,333 76,636 59,078 825 - - 825 - - - - - - - 825 775 502 - - 502 - - - - - - - 502 1,080 1,327 - - 1,327 - - - - 1,327 1,855 - - - - - - 100 - - 132 232 232 795 1,032 - - 1,032 - - - - - - - 1,032 780 1,032 - - 1,032 - - 100 - - 132 232 1,264 1,575 Unrestricted Funds Restricted Funds Total Funds 2021 Total Funds 2020 General Fund Total Unrestricted Funds |
|---|---|