**1 of 14**
# **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
**2 of 14**
# **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|
**3 of 14**
**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 t*8an 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 mldv*Eek 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
**5 of 14**
## **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 cnal*j
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
**7 of 14**
**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
**8 of 14**
**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_|
**9 of 14**
## **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.
**10 of 14**
**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_|
**11 of 14**
## **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**|
**12 of 14**
## **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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. 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**
## **13 of 14**
|**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_|
**14 of 14**
## **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|
|---|---|