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2021-12-31-accounts

St Nicolas Great Bookham PCC

Registered as the Parochial Church Council of the Ecclesiastical Parish of Great Bookham in the Diocese of Guildford

Trustees’ Report and Financial Statements

For the year ended 31 December 2021

Registered Charity Number 1127867

St Nicolas Great Bookham PCC

Report of the Trustees for the year ended 31 December 2021

Contents Page
Aims and Purposes 1
Objectives and Activities 1
Achievements and Performance 1
Worship and Prayer 1
Families and Children's Ministry 2
Youth Ministry 3
Pastoral 3
Mission and Evangelism 3
Social 4
Ecumenical Relationships 4
Deanery Synod 4
The Church Buildings 4
Financial Review 6
Public Benefit 7
Reserves Policy 7
Investment Policy 7
Risk Management 7
Safeguarding 7
Service 7
Structure, Governance and Management 7
Administrative Information 8
Independent examiner’s report 10

St Nicolas Great Bookham PCC

Page 1

Report of the Trustees for the year ended 31 December 2021

Aims and Purposes

St Nicolas Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, of St Nicolas, Great Bookham, the Reverend Alan Jenkins, in promoting in the ecclesiastical parish, the whole mission of the Church; pastoral, evangelistic, social and ecumenical.

The PCC is also specifically responsible for the maintenance of the church buildings.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at St Nicolas church and to become part of our parish community. Our services and worship put faith into practice through prayer, scripture, music and sacrament. We seek to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work it is important that we maintain the fabric of St Nicolas church and its associated buildings.

Late in 2017, the incumbent and PCC attended a Vision planning day which led in February 2018 to creation of our 3 year Church Development Plan for 2018-2021. This identified four areas on which to focus activity: contact, nurture, commitment and growth; together with four areas for strengthening existing support: welcome, worship, prayer and buildings. The plan is being progressed by a number of small groups.

As a result of the Covid-19 pandemic the PCC agreed to extend the Church Development Plan period by an extra 12-months to 2018-2022.

Achievements and Performance

Worship and Prayer

St Nicolas has continued to provide a range of worship services in different styles, catering for different needs and tastes. In normal times the principal Sunday service at 10am attracts the bulk of the weekly attendance. That changed with the onset of the pandemic and the establishment of a popular pre-recorded online service.

In-church services recommenced on Palm Sunday (28th March) but provision of the full online service continued until the end of June. After this time an excerpt of the service continues to be put online from a live recording of the service; this comprises the readings, sermon and intercessions with occasional additions, e.g. Living Faith interviews.

St Nicolas Great Bookham PCC

Page 2

Report of the Trustees for the year ended 31 December 2021

The average in-church attendance during October was 108 (2020 : 38) whilst the average number of online views was 51 (actual views 41,51,53,50,60) in the same period. It is not possible to say how many of these views were by more than one person but it is entirely possible that the online congregation was of a similar size to the total attendance recorded in October 2019 or possibly even larger.

A number of groups also meet for prayer and Bible study at different times of the week. There are currently eight house groups with a total of 66 members.

There were 241 members on the Church Electoral Roll when it closed for re-application. Of these, 50 were not resident in the parish. During the year 8 members have died and 5 have moved away. The Covid-19 pandemic has sadly prevented us from holding services of Choral Evensong this year until October 2021 but since this time it has been held on the 3rd Sunday of the month. Our musicians have continued to be active during the pandemic by providing recorded hymns, songs and anthems for our online services, for which thanks are due to our Director of Music, Peter Lutton and the choir. Special mention is given to Helen Turner, Bill Hibbert and Chris Turner as without their musical and technical talents none of this would have been possible. Since we were able to return to more normal services, a smaller choir has been singing each Sunday. In addition, we are delighted that we have a small group of musicians to support our new Morning Praise service. This began on 5th September 2021 and is intended to provide a more contemporary style of service. It also provides greater flexibility than is possible with our regular service of Holy Communion.

St Nicolas took part in the National Heritage Open Days festival from 13th - 19th September. Displays, trails, historical talks, quizzes, an organ recital and a Choral Evensong encouraged the community to join in and celebrate the history of the church building, our Christian faith and life past present and looking to the future.

The wardens are so grateful to the people who agreed to join the team to open and close church each day. Our thanks go to John Adie, Joy Lord, Cathryn Jobson, Margaret New, Edmund Morgan Warren, Chris Holloway and Brian Barker, also John and Angela Stevens and Richard Scrase who are on the reserve list. During the Covid pandemic it has been so important that our church is open for people to come in for Private Prayer.

Families and Children's Ministry

The year 2021 can be divided into two parts. The first part of the year continued to be mainly online with St Nics for Tots videos and communication via Social media. The second part of the year was a new beginning for our ministry, we restarted Tots Alive (our toddler group) and Inspire and Create - a group for parents to bring their babies/toddlers, meet other parents and learn craft/ enjoy a creative space. We also started a Mums and babies support group that we had to close due to not having enough volunteers or attendees. We also restarted/rebranded our Sunday school provision. It is now called GLOW.

During Easter we organised an Easter trail around the village together with Bookham Baptist Church.

During the Summer we had some small events for families. These were invitation only as we had to restrict numbers.

We started having more requests from 2 local schools to visit them for assemblies and for them to come for special services in our church. Some of the themes have been Harvest, Remembrance, Christingle ~~s~~ and Christmas.

During Christmas we also offered Crib services for the families of the community.

St Nicolas Great Bookham PCC

Page 3

Report of the Trustees for the year ended 31 December 2021

Youth Ministry

The successful partnership between St Nicolas, Bookham Baptist Church, Eastwick Road Church and Leatherhead Youth Project (LYP) has continued during 2021, providing young people in Bookham with after-school drop ins ( BYouth Drop In ), mentoring in school, Connect – an opportunity for deeper discussion topics, Explore – faith-based discussions, Next Level Worship Nights – hosted in various churches, Fish – a Christian Union at the Howard of Effingham school, and Residentials – only one in 2021 due to Covid limitations. Jenny Coffin, the Bookham Youth Project Youth Worker is also actively engaged in discussions about the future provision of a youth centre as part of the Bookham Youth and Community Association (BYCA) .

Pastoral

The Ministry Team, the Pastoral Assistants and others continue to provide a wide range of pastoral support to people living in the parish. During lockdown, considerable pastoral support has been provided for the most vulnerable in our parish by the pastoral team sharing responsibilities. Their work has been supplemented by a few others with particular gifts for pastoral care. We are grateful to them all.

During the year two long serving pastoral assistants have retired but two more are training and have begun to share in the work.

The Ministry Team also continues to take a weddings, baptisms and funerals for residents in the village. The twice yearly Memorial service for those recently bereaved is well attended and particularly appreciated.

Mission and Evangelism

During 2021, the church supported the work of six nominated charities: Adventure +, Bible Society, Christians Against Poverty, Christian Solidarity Worldwide, Church Mission Society and LeatherHEAD START. Towards the end of 2021, donations were given to these charities totalling 10% of the regular giving receipts in the previous year, meeting our aspirational target. During 2021, the list of charities we support was revised for the next five year period, effective 2022.

The new list of nominated charities is: The British and Foreign Bible Society, Christians Against Poverty, Christian Solidarity Worldwide, Oasis Charitable Trust, Mission Aviation Fellowship, The Mission to Seafarers.

Covid-19 restrictions continued to prevent many groups from meeting together in person during 2021. As a church we made use of the Microsoft Teams and Zoom systems to help with collaboration, as well as offering worship service online.

For the first part of 2021, the Barnabas Men’s Fellowship continued its 2020 Covid practice of providing a discussion topic by email and then inviting written responses. In the latter part of the year, it was good to be able to resume meeting in the Pastoral Centre under the leadership of its new coordinator, David King. Our grateful thanks, of course, to Tim Reeder who provided good leadership for many years.

Our housegroups have continued to meet. For some that has continued to be on Zoom whilst others have managed to meet in the same physical space, sometimes using church premises in order to provide greater social distancing. The Ministry Team continues to suggest themes for discussion although each group makes its final decision concerning what programme to follow.

At the end of June 2021, we made the decision to stop providing the opportunity to meet on Zoom following our morning service. Although this had proved very useful during the pandemic, increasing numbers were finding their way back to meeting in church. Meanwhile, the Ministry Team have

St Nicolas Great Bookham PCC

Page 4

Report of the Trustees for the year ended 31 December 2021

supported groups and individuals by continuing to provide weekly questions to ponder and discuss based on the readings and sermon.

At the end of September, we were pleased to promote and support the visit of the Archbishop of Canterbury to Guildford Diocese. In particular, church members and invited friends were pleased to attend the main event on Friday evening and the local event at St John’s, Leatherhead on Saturday. Following the weekend, we began running an Alpha course and, although not a large uptake, it has been very much appreciated by those attending.

A new initiative has been the introduction of coffee and cake after our Thursday service of Holy Communion. This has drawn in new attendees at the service as well as those who are simply pleased to have an opportunity to meet with others after the service.

Social

The pandemic and Government restrictions have prevented the Social Events committee providing occasions for church members and others to get together in an informal social setting. We hope that a range of events to support the mission of the church will resume in 2022.

A further casualty of the pandemic has been Spiritual Cinema - an opportunity for church members to watch a film and then discuss some key themes over refreshments. We’ll monitor the Covid situation in 2022 and hopefully re-start this before too long.

Ecumenical Relationships

St Nicolas continues to work closely with the other churches in the village through ‘Churches Together in Bookham’. Our directing principle is that we will work together where we can and where there is a heart to do so. Leaders from Churches from all denominations meet monthly.

We were constrained during 2021 by the pandemic restrictions from many activities but were successful in launching the Anna Chaplaincy in Bookham during September. This is ministry led by Churches together specifically to provide spiritual support and care to elderly folk who have become isolated through physical and cognitive frailty.

Deanery Synod

One of our four representatives stepped down since their appointment in September 2020, but no nominations were received to replace them at the 2021 APCM. The PCC was therefore represented by three people this year. The Deanery Synod provides the PCC with an important link between the parish and the wider structures of the church.

The Church Buildings

The ongoing task of maintaining the church, churchyard and Pastoral Centre has continued unabated in 2021. The annual maintenance survey for the church was carried out in the summer. This work includes a full inspection of the roof and gutters by Marshels roofing, a comprehensive check, by members of the fabric committee, of all the interior and exterior woodwork, locks, windows, gullies and drains and all found to be in good order. In addition, the walls both inside and out were checked for cracking staining etc and the lean on the south wall checked for movement (of which there was none).

St Nicolas Great Bookham PCC

Page 5

Report of the Trustees for the year ended 31 December 2021

The PCC is very grateful to the volunteers who have overseen work undertaken on the church buildings and carried out the more routine annual tasks, particularly David Wall and the members of the Fabric Committee. Much of the work is unglamorous and unseen, but nevertheless vital. The PCC is thankful for the continued support of Mole Valley District Council for the maintenance of the churchyard.

During the year work continued on plans to improve the church building, to make it a more flexible, comfortable and accessible space that is much better suited to today’s needs. The Plans include:

All of this will be done in a way that respects and enhances the historic features to the benefit of both the regular worshipping congregation and the wider community.

We are grateful to Neil McDonald who took over from Simon Phillips as leader of the project team. The application for a faculty for the Building for the Future works was submitted to the Diocesan Advisory Committee in January 2021 and resulted in a response from the Chancellor in September which documented concerns by a range of groups. These concerns have, we believe, been largely addressed and some revisions to our plans have been proposed in our response which was sent on 4 January 2022. The main changes are:

St Nicolas Great Bookham PCC

Page 6

Report of the Trustees for the year ended 31 December 2021

We are extremely grateful to the following organisations for offering grants totalling £72,000 towards the Building for the Future work :

Friends of St Nicolas £40,000
Marshalls Charity £10,000
Allchurches Trust £4,500
Garfield Weston Foundation £10,000
Beatrice LaingTrust £7,500

Additionally, we are looking to break the project into smaller pieces rather than have an overall project manager. We are also grateful to Cathy Liversage who has come forward to lead publicity/communications for the project and to Diana Greenman who is helping with grant applications, bringing her professional expertise in this area from leading a charity.

Financial Review

The financial statements for the year ended 31 December 2021 are set out in the following pages together with a report from our independent examiner, Aidan Crilly, Chartered Accountant. Where there are significant variations from the prior year, a note has been added on the relevant page.

It should be noted that, although the financial position of the church is satisfactory for the time being, when exceptional items are accounted for there was an underlying deficit of £8.5k in both 2020 and 2021. This means that in those two years the church was not covering its running costs out of its normal income. This was largely due to loss of income as a result of the pandemic and has been covered so far by the Gift Appeal held in 2020 which raised £17.7k. We cannot assume that income will necessarily recover to pre-pandemic levels: further action may be needed in the coming year. The current situation would not be sustainable beyond the end of 2022.

The General (Unrestricted) Fund income of £221.1k was £1.6k less than expenditure of £222.7k, versus a budget expectation of nearly £3k. Of this income, total planned giving, including associated gift aid tax recovery, amounted to £163k, which compared with £162k in the previous year. Income from online giving, including Gift Aid, was £5k versus £8.2k in 2020.

The PCC felt able, assisted by reducing the Fabric Fund contribution for 2021 to 2.5% of prior year regular giving (half our usual contribution), to make the full Outward Giving contributions to our six nominated charities, totalling £16,500, meeting our aspirational target level of 10% of the previous year’s regular giving income.

Our Parish Share contribution of £110.3k (approximately 45% of total General Fund expenditure) was paid in full. The PCC once again did not feel it necessary to request pandemic support funds from the Diocese.

We have been fortunate in not having significant unbudgeted expenditure during the year.

Our Designated Fabric Fund showed expenditure of £4.8k. There were no major items of work undertaken in 2021.

During the year a number of transfers to and from the General and Other Funds were made and these are explained in Note 8 to the financial statements. At 31 December 2021 the General Fund balance of £65.1k exceeded our reserves policy requirement of three months of general fund expenditure (£55.7k for 2021).

St Nicolas Great Bookham PCC

Page 7

Report of the Trustees for the year ended 31 December 2021

Public Benefit

When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and in particular the specific guidance on ‘charities for the advancement of religion’

Reserves Policy

It is the policy of the PCC to aspire to maintain a balance on the General (Unrestricted) Fund which represents a minimum of three months of normal expenditure to cover emergency situations that may arise from time to time.

Investment Policy

Church funds may only be deposited with financial institutions which carry the explicit guarantee of the UK government (currently limited to £85,000) through the Financial Services Compensation Scheme. Funds held with any one institution are be limited to this guaranteed level.

Risk Management

Major risks to which the church is exposed, as identified by the Trustees, have been reviewed and procedures have been established to manage these risks. The PCC maintains risk registers for all activities, both within the church and for external events.

Safeguarding

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.

Service

We would like to thank all who contribute their gifts to make our church the lively and vibrant community it is. This year, the work of our volunteers, whether in positions of responsibility or giving their time and talents in support of the work of St Nicolas, has been critical to allowing our presence in the community not only to continue but to thrive. We are very grateful to you all.

Structure, Governance and Management

The method of appointment of PCC members is set out in the Church Representation Rules. At St Nicolas the membership of the PCC consists of the incumbent, curates, churchwardens, members of Deanery Synod and members elected by those of the congregation on the electoral roll of the church. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the church are to be spent.

The full PCC met 6 times during the year with an average level of attendance of 85%.

St Nicolas Great Bookham PCC

Page 8

Report of the Trustees for the year ended 31 December 2021

Administrative Information

St Nicolas Church is situated in Lower Road, Great Bookham. It is part of the Diocese of Guildford within the Church of England. The correspondence address is the Parish Office, 2A Fife Way, Great Bookham, Leatherhead, Surrey KT23 3PH.

The PCC is registered with the Charity Commission (Charity Number 1127867) under the name of the Parochial Church Council of the Ecclesiastical Parish of St Nicolas Great Bookham in the Diocese of Guildford.

PCC members who have served from 1 January 2021 until the date of this report are:

Incumbent Reverend Alan Jenkins Chair
Honorary Assistant Minister Reverend Barbara McDonald
Churchwardens Neil McDonald Until May 2021
Carole Vaux
Catherine Jager From May 2021
Deanery Synod Chris Holloway
Clare Curran
Vicki Dixon Until May 2021
Peter Lomax**
Elected Members David Barnes
Chris Bridges
Valerie Goode From May 2021
Nick Garrett
Claire Hoath
Catherine Jager*
Joy Lord
Peter Leith
Peter Lomax** Until May 2021
Neil McDonald From May 2021
Brian Millard Until May 2021
Simon Phillips Until March 2021
Robert Searle From December 2021
Anne Shears
Angela Stevens
Chris Turner
Sue White Until May 2021
PCC Secretary Chris Turner
PCC Minutes Secretary Barbara Holloway

** Mr Peter Lomax has been elected as a representative of the laity to the Deanery Synod whilst remaining an elected member of the laity to the Parochial Church Council.

St Nicolas Great Bookham PCC

Page 9

Report of the Trustees for the year ended 31 December 2021

Other Church officials:

LLMs (Readers)

Chris Holloway

Retired Ministers with Permission to Officiate

Retired Ministers with Permission to Officiate David Ireland Carolyn Headley Deputy Churchwardens Carole Cotton Robert Searle Electoral Roll Officer Catherine Clark Gift Aid Secretary Anne Salmon Treasurer Nick Garrett Assistant Treasurer Keith Salmon Payroll Officer Peter Lomax Parish Administrator David Gatland Director of Music Peter Lutton Youth Worker Jenny Coffin (Leatherhead Youth Project) Children and Families Minister Celeste Rios Safeguarding Officer Barbara Holloway Principal Bankers CAF Bank Lloyds Bank 25 Kings Hill Avenue High Street Kings Hill, West Malling Dorking Kent, ME19 4LQ Surrey

Independent Examiner Aidan Crilly, Chartered Accountant Wyvern House, 1 Church Road, Gt Bookham

st Nlcolas Great 8tr)khaFll PCC Page 10 1rtdep￿dent examknerfs report tothe Parothlal Churth Coundl IPCC) of St Nkolas Great Bookham I report on the financlal statements forthe year ended 31 December 2021, whlch are set out on pa8e$ 11 to 19. Respertfve r￿(￿sIbl1￿1eFrfthe Trwtees ondlndependentExomlner The ¢hariVs trustees are responsible for the preparatlon of the ftnanclal 5tstements. The charitVs trustees Consider that an audit Is not requlred for the year under Section 144121 of th Charlties Act 2011 (the 2011 Artl and that an Independent examinatlon Is needed. ft is my responsibility to- examine the firtancial statements under Sectlon 145 ofthe 2011 Act: 2. follow the Pr￿edureS lald down In the General Dlrective given by the Charity Comrnissioners In Stttlon 145(5llb) of the 2011A¢ state whether partlcular matters have come to my attentlon. Jostsof IndepeftdefttExomlnerfs rnport My eKamlnatlon was carrled In ottordan¢¢ wlth the General Dlrettlons gl¥en by the Charl Cornmission. An examinatlon Includes a revlew of the accounting records kept by the charity and a comparison of the flnancial statements presented wlth those records. It also Includes consSderatlon of any unusual items ordisclosures in the financial statements and 5eekin8 explanations from the trustees conorning any such matters. The procedures undertaken do not provld+ all the evidence that would be requlred in an audit, and coruequendy I do not express an audit oplnion on the financial Statements. In connection wlth my examinatlon. no matter came to my attention: whlch glve me reasonable cause to belleve that In any materSal respect the requlrements to *eep accounting record5 in accordance with Section 130 of the 2011 Act. or to preparè financial statements whlch accord with the accountlng records have not been met- or 2. to which. in my opinion, attention should be drawn in orderto enable a proper understandlng of the financhS statements to be reached. Aidan Crilly BA FCA Wyvern House I Church Road Great B￿kha￿ Surrey KT23 3PD CrSb¥ 14 March 2022

St Nicolas Great Bookham PCC

Page 11

Statement of Financial Activities

for the year ended 31 December 2021

Notes
Income from:
Donations and legacies
2 a.
Planned giving
Income tax recoverable
Collections and other giving
Other voluntary income
Activities for generating funds
2 b.
Church activities
2 c.
Income from investments
2 d.
Other income
2 e.
Total income
Expenditure on:
Costs of generating funds
3 a.
Costs of generating voluntary income
Costs of activities for generating funds
Investment management costs
Church activities
3 b.
Ministry and service costs
Missionary and charitable giving
4
Upkeep of the church and other buildings
Governance costs
3 c.
Other costs
Total expenditure
Net income before transfers
Gross transfers between funds
8
Gross transfers between funds - in
Gross transfers between funds -out
Net transfers
Net income before
other recognised gains and losses
Other recognised gains
Revaluation of property
Net movement in funds
Funds at 1 January 2021
Funds at 31 December 2021		 Unrestricted
Designated
Restricted
Total
Prior year
funds
funds
funds
funds
total funds
£
£
£
£
£
133,558
-
-
133,558
132,909
31,047
-
-
31,047
34,911
4,147
-
-
4,147
3,663
22,139
-
-
22,139
77,745
459
-
-
459
278
10,281
-
-
10,281
10,063
19,473
-
-
19,473
20,129
-
-
-
-
-
221,104
-
-
221,104
279,705
45
-
-
45
55
-
-
-
-
-
268
-
-
268
217
-
177,500
-
-
177,500
194,530
16,535
216
-
16,751
18,216
27,599
5,698
-
33,297
76,362
600
-
-
600
600
131
-
-
131
60
-
222,678
5,914
-
228,592
290,041
(1,574)
(5,914)
-
(7,488)
(10,336)
-
-
9,816
7,216
-
17,032
33,964
(7,216)
(9,816)
-
(17,032)
(33,964)
2,600
(2,600)
-
-
-
-
1,026
(8,514)
-
(7,488)
(10,336)
-
-
-
-
-
1,026
(8,514)
-
(7,488)
(10,336)
64,094
799,061
-
863,155
873,492
65,120
790,548
-
855,668
863,155

St hkda5Gf•at Bookham PCC Pay IZ knrttsheet ¢perty-c￿rate's hou5• 575.CDJ 575.ts)J $75 DEbtors C4sh atbnk•nd in hand 11.1 11,139 291,TJl 281376 303 870 2W.439 21S.S47 215.547 14AOI 14,301 74,022 855 Fundsoftht thurth 790 AMlpli•fFthd¥ General 22 104 575.Wfft) 81.9rrJ 63A93 65.2 9.B16 575,to) V15101¥ Fabric 14,7521 62.741 3,Im 68J86 19,8161 Chlldren & F•fftlls G•rfen of Rtmtmb¥•n¢e 3J33 224 224 216 216 799 Totslfijnth 228 591 Reserw b•l•DC• ofÉ65.112 45 J16%of polyJbkctNe Apwoved bythe ParDthi*l(htWthC￿￿£II r)n 14M4r¢h 2022 aftd siqned on Its ￿4f￿.. an J•nkn"n Ractor SetrÈ

St Nicolas Great Bookham PCC

Page 13

Notes to the financial statements for the year ended 31 December 2021

1. Accounting Policies

The PCC is a public benefit entity within the meaning of FRS102. These financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006’ in accordance with applicable accounting standards in accordance with the current Statement of Recommended Practice, Accounting and Reporting by Charities.

The financial statements have been prepared under the historical cost convention except for the curate’s residence which is shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Funds

Unrestricted funds are general funds which can be used for PCC ordinary purposes Designated funds are unrestricted funds which the PCC has, at its discretion, designated for particular purposes. The main designated funds are:

The property fund which represents an assessment of the current market value of the curate’s house at 31 December 2018.

The Vision fund which was created in 2008 using the proceeds of the sale of church property and which is a resource being used to finance the church vision plan.

The Fabric fund is held to accumulate funds for future large items of fabric expenditure which need to be budgeted over several years, such as redecoration or Quinquennial repairs

The legacy fund was created following receipt of a legacy pending decisions as to what important projects should benefit from use of this money.

The Garden of Remembrance Fund was created in 2019 to hold surplus income from inscriptions on the memorial stones for the New Garden of Remembrance, for use when installing future stones.

The Children and Families Fund was created in 2019 to hold excess income from the rental of 19, the Lorne prior to employment of a Children and Families Minister. As this is now an active commitment and part of our annual expenditure, this fund is no longer required and the balance has been returned to the General Fund.

Restricted funds are funds where the PCC is constrained only to spend the funds as directed by the donor.

Income

Planned giving, collections and donations are recognised when received. Tax refunds on gift aided giving are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resource, and their ultimate receipt is considered certain. All other incoming resources are recognised when receivable. All incoming resources are accounted for gross.

St Nicolas Great Bookham PCC

Page 14

Notes to the financial statements for the year ended 31 December 2021

Expenditure

Grants and donations are accounted for when paid over. The Diocesan parish share is accounted for when due. All other resources expended are recognised when incurred. All resources expended are accounted for gross.

Fixed assets

Consecrated and benefice property is not included in the financial statements in accordance with Section 10 (2) (a) and (c) of the Charities Act 2011.

Moveable church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected at any reasonable time. All expenditure during the year on consecrated or beneficial buildings and moveable church furnishings, whether maintenance or improvement is written off as incurred.

The curate’s house has been included at an assessment of the market value at 31 December 2018. This is intended to be revalued at three yearly intervals. The next revaluation will be carried out in 2022.

All expenditure on furniture, fittings and office equipment is written off when incurred.

St Nicolas Great Bookham PCC

Page 15

Notes to the financial statements for the year ended 31 December 2021

2. Income from:
2 a. Donations and legacies
Planned giving
Gift aided
Envelopes gift aided
Not gift aided
Envelopes not gift aided
Other planned giving
Income tax recoverable
Collections and other giving
Cash plate
Gift aid envelopes
At Sunday School and Tots Alive!
At baptisms, weddings and funerals
Other
Other voluntary income
Donations
a
Legacies
Grants from Friends
Grants from other sources
b
2 b. Activities for generating funds
Fundraising events
Social events
Other activities
2 c. Church activities
Fees to PCC
Other fees
Outreach
Youth group
Magazine income
Trading activities
Refreshment sales
2 d. Income from investments
Interest
Rent
2 e. Other income
Insurance claims
Total income		 Unrestricted
Designated
Restricted
Total
Prior year
funds
funds
funds
funds
total funds
£
£
£
£
£
116,661
-
-
116,661
116,966
460
-
-
460
806
14,523
-
-
14,523
13,536
180
-
-
180
621
1,734
-
-
1,734
980
133,558
-
-
133,558
132,910
31,047
31,047
34,911
2,384
-
-
2,384
1,755
1,108
-
-
1,108
469
-
-
-
254
510
-
-
510
1,083
145
-
-
145
100
4,147
-
-
4,147
3,663
7,923
-
-
7,923
26,678
3,000
-
-
3,000
25,000
-
-
-
-
3,500
11,216
-
-
11,216
22,567
22,139
-
-
22,139
77,745
236
-
-
236
278
-
-
-
-
223
-
-
223 -
459
-
-
459
278
4,967
-
-
4,967
5,385
1,645
-
-
1,645
754
290
-
-
290
-
-
-
-
-
-
3,278
-
-
3,278
3,295
101
-
-
101
531
-
-
-
-
98
10,281
-
-
10,281
10,063
590
-
590
1,183
18,883
-
-
18,883
18,946
19,473
-
-
19,473
20,129
-
-
-
-
-
221,104
-
-
221,104
279,699

a 2020 : Gift appeal £17,728 b (1) 2020 : Diocesan grant for J Heine £12,100 b (2) 2021 : Diocesan grant for J Heine £3,778. Furlough payments £1,428

St Nicolas Great Bookham PCC

Page 16

Notes to the financial statements for the year ended 31 December 2021

3. Expenditure on:
3 a. Costs of generating funds
Costs of generating voluntary income
Costs of activities for generating funds
Fundraising events
Social events
Investment management costs
3 b. Church activities
Ministry and service costs
Parish share
Service costs
Administration
Youth and children
Ministry
Training
Magazine costs
Trading
Housing costs (J Heine). See also Note 2a.
c
Missionary and charitable giving
Outward Giving
Other Giving
World Vision
Upkeep of the church and other buildings
Utilities and insurance
Repairs, maintenance and running costs
d
Major installations and alterations
e
Health and safety
3 c. Governance costs
Production of Annual Report
Independent examiner
PCC Training and Education
Legal
3 d. Other costs
Total expenditure		 Unrestricted
Designated
Restricted
Total
Prior year
funds
funds
funds
funds
total funds
£
£
£
£
£
45
-
-
45
55
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
268
-
-
268
217
313
-
-
313
272
110,270
-
-
110,270
110,276
7,167
-
-
7,167
4,624
16,305
-
-
16,305
16,010
40,905
-
-
40,905
40,688
588
-
-
588
2,304
2,631
-
-
2,631
1,450
779
-
-
779
146
-
-
-
-
515
(1,145)
-
-
(1,145)
18,506
177,500
-
-
177,500
194,530
16,500
-
-
16,500
18,000
35
-
-
35
-
-
216
-
216
216
16,535
216
-
16,751
18,216
7,807
-
-
7,807
7,858
19,715
130
-
19,845
37,146
-
5,568
-
5,568
31,268
77
77
83
27,599
5,698
-
33,297
76,362
-
-
-
-
-
600
-
-
600
600
-
-
-
-
-
-
-
-
-
-
600
-
-
600
600
131
-
-
131
60
222,678
5,914
-
228,592
290,041

c 2020: Cost of J Heine housing £18,506, part refunded in 2021 d 2020 : Total includes £14.6k for works paid from designated funds (Fabric, Vision) e 2020 : Total includes £29k in fees to architect and heating consultant for BftF

St Nicolas Great Bookham PCC

Page 17

Notes to the financial statements for the year ended 31 December 2021

4. Missionary and charitable giving
Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
Charity
Adventure +
2,750
-
-
Bible Society
2,750
-
-
Christians Against Poverty
2,750
-
-
Chriatian Solidarity Worldwide
2,750
-
-
Church Missionary Society
2,750
-
-
LeatherHEAD START
2,750
-
-
World Vision
-
216
-
Other giving
35
-
-
16,535
216
-
5. Staff costs
Wages and Salaries (net of statutory deductions)
HMRC payments (PAYE, National Insurance)
Employer's and employee's contributions to Pension and Life Assurance scheme		 Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
2,750
-
-
2,750
-
-
2,750
-
-
2,750
-
-
2,750
-
-
2,750
-
-
-
216
-
35
-
-		 Total
Prior year
funds
total funds
£
£

2,750
3,000

2,750
3,000

2,750
3,000

2,750
3,000

2,750
3,000

2,750
3,000

216
216

35
-
16,535
216
-		 16,751
18,216
2021
2020
£
£
37,212
37,228
6,204
5,559
3,384
2,561
46,800
45,348

Furlough payments of £1,430 for Celeste Rios are not included in this analysis and offset the 2021 costs.

The average employee headcount during the year was three and no employee earned in excess of £60,000 per annum

A total of £3,392 (2020: £3,779) was paid to seven (2020: six) members of the PCC or related parties as reimbursement of expenses they incurred on behalf of the PCC. This includes payments to the Rector and Curates

St Nicolas Great Bookham PCC

Page 18

Notes to the financial statements for the year ended 31 December 2021

6. Debtors
Income tax recoverable
Other debtors and prepayments
7. Creditors
HMRC - income tax, NI and student loan
Fees assigned to Guildford Diocese and others
Other creditors and accruals
f
8. Analysis of fund transfers
Gross transfers between funds - in
Gross transfers between funds - out
Net transfers		 Unrestricted
Designated
Restricted
Total
Prior year
funds
funds
funds
funds
total funds
£
£
£
£
£
8,280
-
-
8,280
8,610
2,859
-
-
2,859
453
11,139
-
-
11,139
9,063
Unrestricted
Designated
Restricted
Total
Prior year
funds
funds
funds
funds
total funds
£
£
£
£
£
1,534
-
-
1,534
536
-
(199)
(199)
300
7,366
-
14,500
21,866
1,448
8,900
-
14,301
23,201
2,284
Unrestricted
Designated
Restricted
Total
Prior year
funds
funds
funds
funds
total funds
£
£
£
£
£
9,816
7,216
-
17,032
34,856
(7,216)
(9,816)
-
(17,032)
(34,856)
2,600
(2,600)
-
-
-

The PCC agreed to make a transfer from the General Fund to the Designated Fabric Fund of 5% of regular giving including income tax recovery, subject to conforming with their reserves policy of maintaining three months expenditure within the General Fund. During 2021, as an exception approved by the PCC, only £4,000 (approx 2.5%) was transferred.

In 2021, £3,000 was transferred from the General Fund to the Legacy Fund, pending a decision on how these unrestricted donations should best be used, and a transfer of £216 was made to cover our subscription to World Vision as no Tots Alive collection was taken. Additionally, the balance in the Children and Families fund has been returned to the General Fund as these ministry costs are now embedded in our annual budget and there is no longer a case for maintaining a separate fund hi f d

Grants totalling £14,500 have been received for BftF. This sum is held as Cash and accounted for under Creditors as we are not entitled to claim the income until we are able to go ahead with the project.

f

St Nicolas Great Bookham PCC

Page 19

Notes to the financial statements for the year ended 31 December 2021

9. Analysis of prior year Statement of Financial Activities

Unrestricted Designated Restricted Total
funds funds funds funds
Income from: £ £ £ £
Donations and legacies
Planned giving 132,910 - - 132,909
Income tax recoverable 34,911 - - 34,911
Collections and other giving 3,663 - - 3,663
Other voluntary income 69,529 8,217 - 77,745
Activities for generating funds 278 - - 278
Church activities 9,729 335 - 10,063
Income from investments 20,129 - - 20,129
Other income - - - -
Total income 271,152 8,552 - 279,705
Expenditure on:
Costs of generating funds
Costs of generating voluntary income 55 - - 55
Costs of activities for generating funds - - -
Investment management costs 217 - - 217
Church activities
Ministry and service costs 194,530 - - 194,530
Missionary and charitable giving 18,000 216 - 18,216
In 2021, £3,000 was transferred from the General Fund to 29,521 46,840 - 76,362
Governance costs 600 - - 600
Other costs 60 - - 60
Total expenditure 242,984 47,056 - 290,041
Net income before transfers 28,168 (38,504) - (10,336)
Gross transfers between funds
Gross transfers between funds - in - 33,964 - 33,964
Gross transfers between funds -out (33,964) - - (33,964)
Net transfers (33,964) 33,964 - -
Net income before
other recognised gains and losses (5,796) (4,540) - (10,336)
Other recognised gains
Revaluation of property - - -
Net movement in funds (5,796) (4,540) - (10,336)
Funds at 1 January 2020 69,890 803,599 - 873,492
Funds at 31 December 2020 64,094 799,061 - 863,155