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 2022
Registered Charity Number 1127867
St Nicolas Great Bookham PCC
Report of the Trustees for the year ended 31 December 2022
Contents
| 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 |
| Ecumenical Relationships | 4 |
| Deanery Synod | 5 |
| The Church Buildings | 5 |
| 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 |
| Financial data pages 11 - 19 |
St Nicolas Great Bookham PCC
Page 1
Report of the Trustees for the year ended 31 December 2022
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 and churchyard.
Objectives and Activities
Our Mission statement is ‘Building Faith in the Community’. As such, the PCC is committed to enabling as many people as possible to worship at St Nicolas church and to become part of our church 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 church community through:
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Worship and prayer, learning about the Gospel, and developing knowledge of and trust in Jesus Christ
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Provision of pastoral care for people living in the parish, including conducting weddings, baptisms and funerals
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Missionary and outreach work, including giving a proportion of our income to supporting other mission organisations.
To facilitate this work, it is important that we maintain the fabric of St Nicolas church and its associated buildings.
The Church Development Plan (CDP) for 2018-2021 was extended for a further 12 months to 2022 as a result of the COVID-19 pandemic. During 2022 the CDP for 2022 to 2024 was developed with an early emphasis on transition between the two plans. For our new CDP we have identified four priority areas on which to focus activity: a church family confident in witness and service; maximising the value of recent changes in our church building to the benefit of all; a growing and diverse families and children ministry; building effective communications which underpin all of our relationships.
Achievements and Performance
Worship and Prayer
2022 was a year of continual adjustment to our worship and prayer life. We have gradually eased restrictions after Covid, and adapted to the changes in our building. These adjustments are likely to continue through 2023.
Public prayer on Mondays, Wednesdays and most Saturdays continues to be conducted online. Prayer requests may be posted on our website, placed in the Prayer Box or on the Prayer Tree in Church,
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2022
which remains open during daylight hours throughout the week. When the church had to be closed for building works during the week, we maintained a prayer space in the South Porch instead.
The number and diversity of congregants on Thursdays has increased significantly from the pre-Covid figures to around 20. The serving of coffee and cake after the service has been welcomed. During the building works Thursday communion had to meet in the Church Room.
Attendance at our main Sunday Services has been slowly increasing, although it has yet to reach preCovid levels. In October 2022 our 8am service averaged 14 congregants, varying between 9 and 22; while our 10am service averaged 90 varying between 78 and 101. There are some early signs of an increase in the numbers attending our regular Evensong, recently up from typically half a dozen to near 20.
We have restarted our school services for Harvest and Christmas, and these have been well appreciated, as have our many Christmas services which were well attended (although we reduced the number of crib services from two to one).
The objectives of our CDP 2018-2022 regarding Worship, our Welcome & Stewarding Team, and our AV Team, have been largely fulfilled, if somewhat delayed by the pandemic. The further development of our Morning Praise service and continuing improvement in audibility through technical and operational adjustments are also noted as significant achievements. Our thanks go to our choir, musicians, servers, sacristans, hospitality team, children’s team, wardens, and of course ministers without whom our worship life would be much diminished.
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 around 60 members. A further group was set up to meet weekly during Lent led by a member of the Ministry Team.
There were 236 members on the Church Electoral Roll as at 31 December 2022.
Families and Children's Ministry
The year has seen a vibrant and growing ministry to families and children. Some of the highlights are set out below.
Tots Alive We have seen this group grow during the year. Parents and carers appreciate this space where they can meet others, have fun and learn about the gospel.
Glow. Our children’s church has grown too, in numbers and knowledge about God. We have explored themes such as the attributes of God and the Beatitudes.
Inspire and create We held special workshops during Easter, the Platinum Jubilee and Remembrance. We have stopped meeting regularly on Fridays, but we will offer special workshops throughout the year.
Events We have organised several events this year including Easter family fun, Summer fun events and a Light party. These were great opportunities to meet new people, offer a range of activities and share the gospel with our community.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2022
Out into the community. We have taken part in community events such as Village Day and Spirit of Christmas. We have also helped in events for the Ukrainian families and their hosts. Our Families’ and Children’s Minister has started to offer Rhyme Time at the library fortnightly. This has been very well received by the families with young children in our wider community.
Schools We have had great response from two of the local schools; they have come to the church for special occasions like Harvest and Christingles, and we have gone into the schools for assemblies. We are expecting to have a lot more involvement in 2023.
We are very thankful to the wonderful team of helpers who make all these activities possible and would appreciate your prayers for all the exciting projects and events planned for 2023.
Youth Ministry
The successful partnership between St Nicolas Church, Bookham Baptist Church, Eastwick Road Church and Leatherhead Youth Project (LYP) continued during 2022. During the year LYP provided young people in Bookham with BYouth after school drop-ins, Counselling and Emotional Wellbeing Support in Schools, Connect and Explore projects and Residential trips. Faith based groups also included Next Level Worship Nights hosted in various churches and Fish , a Christian Union at the Howard of Effingham School. Jenny Coffin, Bookham Lead Youth Worker for LYP is also actively engaged in discussions about the future provision of a youth centre with Bookham Youth and Community Association . In 2022, St Nicolas became a Member of LYP.
Pastoral
‘The Ministry Team, Pastoral Team and Bereavement visitors continue to provide a wide range of pastoral support to people living in the parish, including visiting those housebound, those in hospital and care homes, those who have been bereaved or are unwell, those experiencing problems and difficulties of many kinds. Team members also provide weekly coffee mornings encouraging friendly interaction, and regular Friendship Lunches for those living alone.
During the year two new pastoral visitors joined the team after appropriate training, bringing considerable experience and gifts.
The Ministry Team continues to take weddings, baptisms and funerals for those in the village or connected with the parish. The twice-yearly Memorial Service for those bereaved is well attended and particularly appreciated.
Mission and Evangelism
During 2022, the church supported the work of six nominated charities: The British and Foreign Bible Society, Christians Against Poverty, Christian Solidarity Worldwide, Oasis Charitable Trust, Mission Aviation Fellowship and The Mission to Seafarers. Speakers from each charity visit St Nicolas over the course of two years to explain more about their work.
In the latter part of 2022, the Barnabas Men’s Fellowship resumed meeting in the Pastoral Centre.
The new Bloom Ladies’ Group met three times in 2022 offering a Saturday morning breakfast and speaker and a Christmas evening craft and quiz event.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2022
Parts of our Sunday 10am service are made available online later on Sundays; these are accessible to all through the church website and You Tube.
The Alpha course ran until February 2022 with several of the participants transferring to a special house group run by Alan and Suzie Jenkins and Clare Curran.
Tuesday coffee, open to all, continues in the Pastoral Centre and is advertised in the village. A regular group now join for coffee, cake and a chat after the service of Holy Communion at 10am on Thursday mornings.
Various events took place in and around the church to make provision for current local community need and to engage and inform. These included a Vigil for Ukraine, distribution of easter eggs in the village and handing out of leaflets explaining the planned work to reorder our church building in advance of the works being carried out.
Ecumenical Relationships
St Nicolas continues to work closely together with other churches in the village through “Churches Together in Bookham”. In 2022 this included the Christian Unity Week of Prayer in January.
In May, with Churches Together, St Nicolas celebrated The Queen’s Platinum Jubilee with a Thanksgiving Service and live-streaming of the service at St Paul’s Cathedral. There was an open invitation to all including coffee & mini dessert.
We participated fully in Bookham Village Day in June with activities through Tots Alive, the Anna Chaplaincy and provision of a Climbing Wall by Adventure+, a charity with which we are connected.
A Book of Condolence was made available to sign at St Nicolas on the death of Her Majesty Queen Elizabeth II and throughout the period of mourning. Her late Majesty’s State Funeral was livestreamed in the church on 19 September and was open to all. This was appreciated by several who attended who would not otherwise have been able to observe the occasion by watching the televised event.
As part of the Rotary Spirit of Christmas event, involving local shop traders and Churches Together, St Nicolas Church welcomed many from the community to see the results of the Church Development Plan - pews replaced by chairs, repositioning of font, a new heating system, ramps to help those with mobility difficulties. Children’s activities and refreshments were much appreciated.
Through our Anna Chaplaincy links with the churches and community we are providing:
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Telephone and face to face befriending to the elderly.
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A half hour dementia friendly Christmas carol service for those living with dementia and their carers.
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A Holiday at Home event held on two separate days enabling the elderly and socially isolated to get together and enjoy themselves.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2022
Deanery Synod
The PCC was represented by three people until the APCM in May 2022, at which time a fourth member was elected. The Deanery Synod provides the PCC with an important link between the parish and the wider structures of the church.
The Church Buildings
2022 was the year in which the inside of the church was remodelled – for the first time since 1885. This included:
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Installing a new, highly efficient heating system.
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Replacing the pews with high quality stackable chairs to enable the space to be used much more flexibly. At the same time the floor was repaired and re-sealed.
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Construction of ramps to an extended chancel step and the choir vestry. These allow easier access to the communion rail and the Church Room and toilets for those who find steps difficult.
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Two kneeler racks in oak.
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Repositioning the font closer to the main entrance through the tower. In the process the lowest tier of the plinth has been removed, reducing the height of the font. This has made it easier and safer to use and allows children gathered round the font to see what is going on.
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Retaining at the rear of the church two pews and pew fronts that include wood carving that is believed to date from the Jacobean period.
In 2023 it is intended the inside of the church should be repainted. In autumn 2023 we plan to make a series of improvements to the AV system and that will complete this phase of the works.The PCC is extremely grateful to the following organisations for providing grants totalling £72,000 to support this work.
| Friends of St Nicolas | £40,000 |
|---|---|
| Marshalls Charity | £10,000 |
| Allchurches Trust | £4,500 |
| Garfield Weston Foundation | £10,000 |
| Beatrice LaingTrust | £7,500 |
The Quinquennial inspection was carried out in October 2022 and the church architect has submitted his report (the “QQ report”). The majority of the “urgent” items concerned the church roofs and gutters, with some less urgent work required to the tower shingles and redecoration of all rainwater goods. Marshels Roofing carried out their annual roof inspection in July 2022 and at that time did not report any major problems. The remainder of the QQ report is concerned with minor repairs and repointing etc. which needs to be carried out within the next five years.
When the organ was being protected for the re-ordering works it was discovered that the windowsill at the east end of the north aisle was in a bad state of repair (although not leaking). This has now been repaired and reinstated by our stone mason Chris Anstey. Bad plaster on the south wall was also removed and repaired by the stonemason.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2022
The disintegrating window blackout blinds in the church room have been removed and an order placed early in 2023 to fit new, electrically operated ones.
Additional white tape has been applied to the two glass entrance doors to improve their visibility.
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.
Financial Review
The financial statements for the year ended 31 December 2022 are set out in the following pages together with a report from our independent examiner, Crilly & Co.
It should be noted with gratitude that from a position at the end of 2021 when we had a structural deficit of £8k per annum and were forecasting a 2022 deficit of approaching £20k, at the end of 2022 the accounts show a surplus of £2.3k in the General Fund after making the reduced Fabric transfer. This is entirely due to the generosity of our church family and the careful stewardship of the church building to avoid expensive repairs.
The General (Unrestricted) Fund income of £238.5k was some £6.4k higher than expenditure of £232.1k, versus a budget expectation of being £20k below. Of this income, total planned giving, including associated gift aid tax recovery, amounted to £174k, which compares with £163k in the previous year. Income from online giving, including Gift Aid, was £9k versus £5k in 2021.
The PCC decided to make the full Outward Giving contribution to each of our nominated charities, totalling £16,750. This meets our aspirational target level of 10% of the previous year’s regular giving income.
Our Parish Share contribution of £108.7k (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 £1.9k. There were no major items of work from the Fund undertaken in 2022.
Our Designated Property Fund, which represents the value of the Curate’s house, has been increased by £125,000 following a three-yearly revaluation by a local estate agent, Henshaws.
However, the major work of 2022 has been the Building for the Future Project, managed by a small team from within our congregation. Using our Vision and Legacy Fund balances and with generous grants and gifts, the team was able to complete the works on time and within the agreed budget of £210k, which allows for VAT recovery of over £25k which has now been received. With pledges, sufficient funds were available at the end of 2022 to allow redecoration of the church to be commissioned and it is expected that refurbishment of the AV system will also be possible in 2023.
At 31 December 2022 the General Fund balance of £67k was above our policy requirement of three months of general fund expenditure.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2022
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 comprises the incumbent, two further ordained clergy, the 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 eight times during the year (six regular and two additional meetings) with an average level of attendance of 70%.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2022
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, also known as St Nicolas Great Bookham PCC.
PCC members who have served from during the year are:
| Incumbent | Reverend Alan Jenkins | Chair |
|---|---|---|
| Honorary Assistant Minister | Reverend Barbara McDonald | |
| Curate | Reverend Gill Caldwell | From 3 July 2022 |
| Churchwardens | Carole Vaux | Until May 2022 |
| Catherine Jager | ||
| Joy Lord | From May 2022 | |
| Deanery Synod | Chris Holloway | |
| Clare Curran | ||
| Peter Lomax | ||
| Tristan Stone | From May 2022 | |
| Elected Members | David Barnes | |
| Chris Bridges | ||
| Valerie Goode | Until January 2023 | |
| Nick Garrett | ||
| Heather Gerrard | From May 2022 | |
| Claire Hoath | ||
| Catherine Jager* | Until May 2022 | |
| Joy Lord | Until May 2022 | |
| Neil McDonald | ||
| Amanda Rowland | From May 2022 | |
| Robert Searle | ||
| Anne Shears | ||
| Angela Stevens | ||
| Chris Turner | Until May 2022 | |
| Sue White | From May 2022 | |
| PCC Secretary | Chris Turner | Until May 2022 |
| Amanda Rowland | From May 2022 | |
| PCC Minutes Secretary | Barbara Holloway |
- Mrs Catherine Jager served as Churchwarden whilst also an elected member of the PCC until May 2022
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2022
| Other Church officials: | ||
|---|---|---|
| LLMs (Readers) | Chris Holloway | |
| Retired Ministers with Permission | to Officiate | David Ireland |
| Carolyn Headley | ||
| Deputy Churchwardens | Robert Searle | |
| Heather Gerrard | ||
| 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) | ||
| Families and Children Minister | Celeste Rios | |
| Safeguarding Officer | Barbara Holloway - to May 2022 | |
| Roland Martin – from September 2022 | ||
| Principal Bankers | CAF Bank | Lloyds Bank |
| Kings Hill Avenue | High Street | |
| West Malling | Dorking | |
| Kent | Surrey | |
| Independent Examiner | Crilly & Co, | |
| Chartered Accountants, | ||
| Wyvern House, | ||
| 1 Church Road, | ||
| Gt Bookham |
St Nicolas Great Bookham PCC
Page 10
Report of the Trustees for the year ended 31 December 2022
Independent examiner’s report
to the Parochial Church Council (PCC) of St Nicolas Great Bookham
I report on the financial statements for the year ended 31 December 2022, which are set out on pages 11 to 19.
Respective responsibilities of the Trustees and Independent Examiner
The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for the year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:
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examine the financial statements under Section 145 of the 2011 Act;
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follow the procedures laid down in the General Directive given by the Charity Commissioners in Section 145(5)(b) of the 2011 Act;
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state whether particular matters have come to my attention.
Basis of Independent Examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the financial statements.
Independent Examiner’s statement
In connection with my examination, no matter came to my attention:
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which give me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 130 of the 2011 Act, or to prepare financial statements which accord with the accounting records have not been met: or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Crilly & Co, Wyvern House Carty + 1 Church Road Great Bookham, Surrey KT23 3PD 13 March 2023
St Nicolas Great Bookham PCC
Page 11
Statement of Financial Activities
for the year ended 31 December 2022
| 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 3 d. 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 9 Revaluation of property Net movement in funds Funds at 1 January 2022 Funds at 31 December 2022 |
Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds £ £ £ £ £ 140,516 - - 140,516 133,558 33,513 - 7,300 40,813 31,047 6,772 - - 6,772 4,147 18,482 - 101,606 120,088 22,139 20 - 1,985 2,005 459 15,508 - 1,735 17,243 10,281 20,407 - - 20,407 19,473 3,315 - - 3,315 - |
|---|---|
| 238,533 - 112,626 351,159 221,104 |
|
| - - - - 45 96 - 600 696 - 265 - - 265 268 - 177,441 - - 177,441 177,500 16,750 54 - 16,804 16,751 32,370 133,197 96,559 262,126 33,297 600 - - 600 600 4,580 - - 4,580 131 - |
|
| 232,102 133,251 97,159 462,512 228,592 |
|
| 6,431 (133,251) 15,467 (111,353) (7,488) |
|
| - - - 4,179 - 4,179 17,032 (4,179) - - (4,179) (17,032) |
|
| (4,179) 4,179 - - - |
|
| - 2,252 (129,072) 15,467 (111,353) (7,488) |
|
| - 125,000 - 125,000 - |
|
| 2,252 (4,072) 15,467 13,647 (7,488) |
|
| 65,120 790,548 - 855,668 863,155 67,372 786,474 15,467 869,313 855,668 |
St Nicolas Great Bookham PCC
Page 12
Balance Sheet at 31 December 2022
| Balance Sheet at 31 December 2022 |
||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total | Prior year | ||
| Notes | funds | funds | funds | funds | total funds | |
| £ | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Property - Curate's house | 9 | - | 700,000 | - | 700,000 | 575,000 |
| Current assets | ||||||
| Debtors | 6 | 12,160 | - | 7,300 | 19,460 | 11,139 |
| Cash at bank and in hand | 64,177 | 86,475 | 16,697 | 167,349 | 292,731 | |
| 76,337 | 86,475 | 23,997 | 186,809 | 303,870 | ||
| Current liabilities | ||||||
| Creditors and accruals | 7 | 7,267 | - | 10,227 | 17,494 | 23,201 |
| Total assets less current liabilities | 69,070 | 786,475 | 13,770 | 869,315 | 855,668 | |
| Represented by | ||||||
| Funds of the church | 69,070 | 786,475 | 13,770 | 869,315 | 855,668 | |
| Property | ||||||
| Analysis of Funds | 8 | Beginning | Incoming | Resources | Valuation/ | End |
| of year | Resources | Expended | Transfers | of year | ||
| £ | £ | £ | £ | £ | ||
| Unrestricted funds | ||||||
| General | 65,120 | 238,533 | (232,102) | (4,179) | 67,372 | |
| Designated funds | ||||||
| Property | 575,000 | - | - | 125,000 | 700,000 | |
| Vision | 80,964 | - | (62,963) | - | 18,000 | |
| Fabric | 62,741 | - | (1,948) | 4,179 | 64,971 | |
| Legacy | 68,286 | - | (68,286) | - | - | |
| Garden of Remembrance | 3,333 | - | - | - | 3,333 | |
| Other | 224 | - | (54) | 170 | ||
| 790,548 | - | (133,251) | 129,179 | 786,474 | ||
| Restricted funds | ||||||
| BftF | - | 112,626 | (97,159) | - | 15,467 | |
| - | 112,626 | (97,159) | - | 15,467 | ||
| Total funds | 855,668 | 351,159 | (462,512) | 125,000 | 869,313 |
Approved by the Parochial Church Council on 13 March 2023 and signed on its behalf by:
Rev Alan Jenkins Rector Rey Alan denking Rector.
Amanda Rowland, PCC Secretary ~~[a~~ Amanda Rewland, POC Secretary
St Nicolas Great Bookham PCC
Page 13
Notes to the financial statements for the year ended 31 December 2022
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 2022.
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 L egacy fund holds monies from legacies pending PCC 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.
Restricted funds are funds where the PCC is constrained only to spend the funds as directed by the donor.
The Building for the Future (BftF) has been created in 2022 to hold monies gifted or granted to the PCC for use in the Building for the Future Project as noted in the Appeals or Grant Requests at the time.
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 2022
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 6 June 2022. This property is intended to be revalued at three yearly intervals. The next revaluation will be carried out in 2025.
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 2022
| 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 Legacies Grants from Friends Grants from other sources 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 £ £ £ £ £ 123,105 - - 123,105 116,661 - - - - 460 13,533 - - 13,533 14,523 1,715 - - 1,715 180 2,163 - - 2,163 1,734 |
|---|---|
| 140,516 - - 140,516 133,558 |
|
| 33,513 7,300 40,813 31,047 |
|
| 5,148 - - 5,148 2,384 254 - - 254 1,108 53 - 53 - 1,037 - - 1,037 510 280 - - 280 145 |
|
| 6,772 - - 6,772 4,147 |
|
| 11,473 - 29,606 41,079 7533 - - - - 3,000 - - 40,000 40,000 - 7,009 - 32,000 39,009 11,216 |
|
| 18,482 - 101,606 120,088 21,749 |
|
| - - 1,985 1,985 236 - - - - 20 - - 20 223 |
|
| 20 - 1,985 2,005 459 |
|
| 7,655 - - 7,655 4,967 3,516 - - 3,516 1645 358 - - 358 290 - - - - - 2,471 - - 2,471 3,278 1,298 - 1,735 3,033 101 210 - - 210 - |
|
| 15,508 - 1,735 17,243 10,281 |
|
| 1,041 - 1,041 590 19,366 - - 19,366 18,883 |
|
| 20,407 - - 20,407 19,473 |
|
| 3,315 - - 3,315 - |
|
| 238,533 - 112,626 351,159 220,714 |
St Nicolas Great Bookham PCC
Page 16
Notes to the financial statements for the year ended 31 December 2022
| 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. 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 Major installations and alterations Health and safety |
Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds £ £ £ £ £ - - - - 45 |
|---|---|
| - - 600 600 - 96 - - 96 - |
|
| 96 - 600 696 45 |
|
| 265 - - 265 268 |
|
| 265 - - 265 268 |
|
| 108,660 - - 108,660 110,270 7,054 - - 7,054 7,168 16,584 - - 16,584 15,562 41,592 - - 41,592 40,904 1,986 - - 1,986 1,331 409 - - 409 2,631 423 - - 423 779 432 - - 432 - 301 - - 301 (1,145) |
|
| 177,441 - - 177,441 177,500 |
|
| 16,750 - - 16,750 16,500 - - - - 35 - 54 - 54 216 |
|
| 16,750 54 - 16,804 16,751 |
|
| 10,754 - - 10,754 7,807 21,525 1,948 - 23,473 19,844 - 131,249 96,559 227,808 5,568 91 91 77 |
|
| 32,370 133,197 96,559 262,126 33,297 |
A new Restricted Fund, Building for the Future, has been created to hold donations and grants given expressly for the Building for the Future Project as outlined in Appeals and Grant Applications. Gift Aid appropriate to those gifts has also been included in this Fund
| 3 c. Governance costs Production of Annual Report Independent examiner PCC Training and Education Legal 3 d. Other costs Total expenditure |
- - - - - 600 - - 600 600 - - - - - - - - - - |
|---|---|
| 600 - - 600 600 |
|
| 4,580 - - 4,580 131 |
|
| 232,102 133,251 97,159 462,512 228,592 |
St Nicolas Great Bookham PCC
Page 17
Notes to the financial statements for the year ended 31 December 2022
| 4. Missionary and charitable giving Unrestricted Designated Restricted funds funds funds £ £ £ Charity Adventure + 0 - - Bible Society 3,350 - - Christians Against Poverty 3,350 - - Chriatian Solidarity Worldwide 3,350 - - Church Missionary Society 0 - - LeatherHEAD START 0 - - World Vision - 54 - Oasis 3,350 - - Mission Aviation Fellowship 1,675 - - Mission to Seafarers 1,675 - - Other giving - - - 16,750 54 - 5. Staff costs Wages and Salaries (net of deductions) HMRC payments (PAYE, National Insurance) Employer's and employee's contributions to Pension and Life Assurance scheme |
Unrestricted Designated Restricted funds funds funds £ £ £ 0 - - 3,350 - - 3,350 - - 3,350 - - 0 - - 0 - - - 54 - 3,350 - - 1,675 - - 1,675 - - - - - |
Total Prior year funds total funds £ £ 0 2,750 3,350 2,750 3,350 2,750 3,350 2,750 0 2,750 0 2,750 54 216 3,350 - 1,675 - 1,675 - - 35 |
|---|---|---|
| 16,750 54 - |
16,804 16,751 |
|
| 2022 2021 £ £ 38,860 37,212 6,300 6,204 3,484 3,384 |
||
| 48,644 46,800 |
The average employee headcount during the year was four and no employee earned in excess of £60,000 per annum
A total of £5,806 (2021: £3,392) was paid to seven (2021: seven) members of the PCC or related parties as reimbursement of expenses incurred or work done 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 2022
| 6. Debtors | Unrestricted | Designated | Restricted | Total | Prior year |
|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |
| £ | £ | £ | £ | £ | |
| Income tax recoverable | 8,845 | - | 7,300 | 16,145 | 8,280 |
| Other debtors and prepayments | 3,315 | - | - | 3,315 | 2,859 |
| 12,160 | - | 7,300 | 19,460 | 11,139 | |
| 7. Creditors | Unrestricted | Designated | Restricted | Total | Prior year |
| funds | funds | funds | funds | total funds | |
| £ | £ | £ | £ | £ | |
| HMRC - income tax, NI and student loan | 1,540 | - | - | 1,540 | 1,534 |
| Fees assigned to Guildford Diocese and others | - | 2,919 | 2,919 | (199) | |
| Other creditors and accruals | 5,727 | - | 7,308 | 13,035 | 21,866 |
| 7,267 | - | 10,227 | 17,494 | 23,201 | |
| 8. Analysis of fund transfers | Unrestricted | Designated | Restricted | Total | Prior year |
| funds | funds | funds | funds | total funds | |
| £ | £ | £ | £ | £ | |
| Gross transfers between funds - in | - | 4,179 | - | 4,179 | 17,032 |
| Gross transfers between funds - out | (4,179) | - | - | (4,179) | (17,032) |
| Net transfers | (4,179) | 4,179 | - | - | - |
| A transfer of £4,179 (2.5% of regular income) was made to the Designated Fabric Fund as agreed | in the 2022 Budget. | ||||
| 9. Revaluation of Assets | Unrestricted | Designated | Restricted | Total | Prior year |
| £ | £ | £ | £ | £ | |
| Increase in assessed value of 19, The Lorne to £700,000 | - | 125,000 | - | 125,000 | - |
St Nicolas Great Bookham PCC
Page 19
Notes to the financial statements for the year ended 31 December 2022
9. Analysis of prior year Statement of Financial Activities
| Income from: Donations and legacies Planned giving Income tax recoverable Collections and other giving Other voluntary income Activities for generating funds Church activities Income from investments Other income Total income Expenditure on: Costs of generating funds Costs of generating voluntary income Costs of activities for generating funds Investment management costs Church activities Ministry and service costs Missionary and charitable giving Upkeep of the church and other buildings Governance costs Other costs Total expenditure Net income before transfers Gross transfers between funds 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 funds funds funds funds £ £ £ £ 133,558 - - 133,558 31,047 - - 31,047 4,147 - - 4,147 22,139 - - 22,139 459 - - 459 10,281 - - 10,281 19,473 - - 19,473 - - - - |
|---|---|
| 221,104 - - 221,104 |
|
| 45 - - 45 - - - - 268 - - 268 177,500 - - 177,500 16,535 216 - 16,751 27,599 5,698 - 33,297 600 - - 600 131 - - 131 |
|
| 222,678 5,914 - 228,592 |
|
| (1,574) (5,914) - (7,488) |
|
| 9,816 7,216 - 17,032 (7,216) (9,816) - (17,032) |
|
| 2,600 (2,600) - - |
|
| 1,026 (8,514) - (7,488) |
|
| - - - - |
|
| 1,026 (8,514) - (7,488) |
|
| 64,094 799,061 - 863,155 65,120 790,548 - 855,668 |