Charity Commission No. 1128009 Annual Report and Financial Statements of the Parochial Church Council of the Ecclesiastical Parish of St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## Priest-in-charge: Revd. Tom Loh ## Bank: Barclays Bank: 10, The Broadway, Leigh-on-Sea. SS9 1AW ## Independent Examiner: J P Francis FCA, 1386, London Road, Leigh-on-Sea, SS9 2UJ . . . . . . . . . . . . . . . . . . . Our Mission: To love God wholeheartedly; to love others and help them to follow Jesus Christ Page 1 ## Background The St Michael and All Angels PCC has the responsibility of co-operating with the Priest-incharge, in promoting, in the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church, the Church Centre, Church Hall and 35 Fernleigh Drive (the former Curate’s House and now two flats). ## Charitable Status The PCC is a body corporate governed by the PCC Powers Measure 1956 and the Church Representation Rules 2020 and a charity registered with The Charity Commission. ## PCC Representatives 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 PCC are to be spent. Whilst the appointment of PCC Representatives is determined in accordance with the Parochial Church Council Procedures, it is the aim to ensure that its members have a broad experience in pastoral, financial and property matters, and training is available through the Parochial Church Council. ## PCC Membership Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During the year the following served as members of the PCC: ## Priest-in-charge and PCC Chairman: Revd. Tom Loh Curate: Revd. Nick Pucenot Wardens: Ms Cathy Darby & Dr. Gill Holmes ## Representatives on the Deanery Synod Mr Richard Brown (Reader) Mr Paul Sisson ## Elected Lay Representatives Mr Alan Prosser (Treasurer) Mr Neil Matthews Mr Steve Starling Mrs Shirley Park Mrs Josie Osborne Mrs June Clipsham Mrs Wendy Gould Mr Richard Leadley Mr Peter Thomas Mr Michael Fenske Mr William Elliott Mr Doug Whiting ## Co-opted Members Mr Ray Crudgington Page 2 ## PCC Proceedings In 2021, the PCC met twelve times. Health and safety, safeguarding, electoral roll and finance are standard items on the meeting agenda. A second Parish Safeguarding Officer and a Health and Safety Officer were appointed in 2021. The PCC aims to operate by consensus and has managed to do so even with its most difficult decisions. In 2021, Church Refurbishment Project & other Premises matters occupied a lot of the PCC’s time. In addition, the PCC oversaw a review of the Church’s Privacy Policy, a roll out of Churchsuite, a review of rents charged and partnered with Christians Against Poverty. ## Committees and Teams Given its wide responsibilities the PCC has a number of committees and teams each dealing with a particular aspect of parish life. ## Standing Committee A sub-committee of the PCC which meets when necessary to conduct urgent business between PCC meetings or to plan the agenda for the next PCC. ## Financial Strategy and Budgeting Team Formed in 2021 to replace the former ad hoc Finance Team (formed in 2014 to give additional focus to all matters relating to Church finances) to review all matters relating to Financial Strategy/ Policy and to develop an operating Budget for ongoing monitoring and review. The team includes several PCC members and reports to PCC on a regular basis, supported by input from the Church Treasurer. ## Premises Team This team is responsible for the maintenance and stewardship of the fabric of the Church Centre, 35 Fernleigh Drive, and the Church. The P-Team was formed in September 2017. ## Pastoral Team Meets occasionally when required to deal with matters pastoral including visiting, care of church members who don’t belong to any home/small groups, and the Emergency Prayer Chain. The Pastoral Team worked very effectively with the Ministry Team to meet the congregation’s needs during the pandemic. ## Mission Partnership Team Meets when required to deal with requests for money for charities and makes recommendations to the PCC with regard to matters of Mission at home and overseas. Ensures meaningful links are maintained with link missionaries. ## Community and Outreach Team Meets whenever required to help plan and action the varying outreach events and strategies for the church including Alpha courses, Community events, and social action. Page 3 ## IT Team This team was formed during the pandemic in 2020 in order to help update church IT systems and to facilitate live streaming for the church services. The team was disbanded when the Operations Team was set up. ## Social Media Team This team was formed in 2020 to provide St Michael’s with a more effective and contemporary on-line presence. ## Operations Team Following the decision not to replace the outgoing Operations Manager, an Operations Team was established to undertake some of the duties of that post. ## Review of the year ## Our 2020 Vision - To see St Michael’s full twice on Sundays - To make ready the church buildings for the next generation - To partner with St John’s, Christ Church, and other churches, to win Southend for Jesus ## COVID 19 In March 2020 the church entered its first lockdown due to the pandemic. St Michael’s very quickly adapted to live streaming services and managed to have a very strong on-line presence. After briefly closing the church to public worship for a second time in early 2021, St Michael’s was able to open again for public worship in March. Since then, the congregation has returned to pre-pandemic numbers, as well as continuing to offer livestreamed services for those still shielding at home. This means that St Michael’s Sunday congregation has grown over the pandemic. ## Church Refurbishment project During 2021 the PCC commissioned a Church Refurbishment Group (‘CRG’) to undertake a 2-year project to refurbish the main church sanctuary in line with the second point of our church vision, to include: new heating system, resurfacing the floor, adding disabled toilets, re-ordering the chancel, updating the electrics and lighting. In October 2021 the existing church boiler broke beyond repair. The CRG is exploring a new heating system to be installed by winter 2022. ## Home Groups A number of groups meet regularly for bible study and fellowship. During 2021 a renewed focus on small groups has resulted in a number of new groups starting, with a good uptake from among the congregation. Page 4 ## Services St Michael’s has two main services, the 10.30am and 6pm services. Twice a month we have an 8am service of Holy Communion. ## Biblical Foundations A year-long teaching course ran in the St Michaels Room on Tuesday evenings aimed at deepening understanding of the Bible, led by Revd. Tom Loh. This year we had 84 people sign up and met in the main church. ## Alpha An 11-week course introducing people to the Christian faith. This is run every year between January and Easter. This year we ran the course online by ZOOM. We had over 50 people attending; a record for St Michael’s. ## Prayer Prayer meetings occur every Monday and Thursday at 9am in the church. Opportunity to receive prayer is also available after the 10.30am service. During 2021 we introduced a termly Prayer and Praise event on Thursday evenings to focus prayer on particular issues. ## Tuesday Fellowship This is a group primarily for seniors and operated on Tuesday afternoons. ## Coffee Stop This Wednesday morning group for women is attended by around 20+ women every week and is based in the church. ## Men’s Prayer Breakfast A small group of men meet for prayer and bacon rolls (or porridge) at 6.30am every Tuesday. ## Floral Guild Meet weekly to provide flower arrangements for Sunday worship and occasional offices. ## Community Outreach Events The Community Outreach Team resumed after a break during COVID. Their first event was a Christmas Tree Festival in December involving a variety of community groups. ## Youth Socials The church youth group meets fortnightly on a Wednesday evening. This group has grown significantly under the new Youth Leader, and utilises the whole church centre for games, activities, and Bible discussion. ## Messy Church Family Fun Days We run a number of events for families throughout the year, including: Pancake Party, Easter Egg Hunt, Family Film Afternoon, Light Party, Christingle service, and a Summer Holiday Club. Each of these include an act of worship. Page 5 ## Carers & Toddlers (Mums & Tots) This group has met each Thursday afternoon during school term time and provides social interaction. This group re-launched after COVID with a renewed team. ## Pre-School The Church Pre-school caters for approximately 80 children and operates four and half days per week. ## Volunteers The PCC would like to thank all the volunteers who work so hard to make our Church a thriving community. Much of the above could not be done without their hard work and commitment. ## Church Plant The St John’s church plant team launched from St Michaels in September 2020. Due to building work at St John’s and the COVID-19 pandemic the team had an online presence only. On Easter Sunday the church plant had their first service in St John’s. Over the course of the year, they have grown from 40 to over 100 people. By September they were already planning their next church plant project under the leadership of the Associate Minister, Revd. Steve Collier. Working with Christ Church, the team from St John’s are planning a revitalisation project to Christ Church to begin in March 2022. ## Personnel ## Clergy Our Curate Revd. Mike Walker left St Michael’s to lead the church plant to St John’s in September 2020. He will be licensed as Priest in Charge of St John’s in March 2022. Revd. Steve Collier also left St Michael’s as the associate minister for the St John’s church plant. St Michael’s received a new curate in July 2021, the Revd. Nick Pucenot. ## Employed Staff ## Youth and Worship Leader In September 2020, St Michael’s appointed Sam Plank as full time Youth and Worship Leader to help develop both our youth programmes and our musical worship on a Sunday. ## Children and Families Worker Teresa Bridgwater is full-time and has been on the team since June 2017. ## Church Administrators Wendy Gould and Bridgit Couling share this part-time role. Page 6 ## St John’s The St John’s staff team are now employed by the newly formed St John’s PCC, and no longer St Michael’s PCC, with the exception of Mary Cherny (Worship & Creatives Team Leader) who is still in the process of transferring to St John’s. ## Church Attendance Church attendance averages over weekly services in January and November for each of the last five years. Numbers for 2020 and 2021 were affected by Covid restrictions. **----- Start of picture text -----**
Service 2017 2018 2019 2020 2021
January Adults - 75 + 93 + 120 + 195 127**
Children 13 + 25 + 42 + 51
November Adults + 97 + 112* + 214 135 ** 180*/49**
Children 45*** - 35*** + 62 48*
**----- End of picture text -----**
* mean average to exclude Remembrance ** livestream connections during lockdown *** Excluding Messy Church ## Festival/ Outreach Services |stival/ Outreach|Services||||| |---|---|---|---|---|---| |Service|2017|2018|2019|2020|2021| |Mothering
Sunday|+ 114
- 46|+ 123
+ 53|+ 142
+ 68|Lockdown
figures not
available|+ 162
83**
- 38| |Easter|+ 103
-22|+ 132
+ 54|+ 152
+ 63|+ 216
(livestream
connections)|- 170
67**
- 19| |Harvest
Sunday|-114
-56|- 99
- 55|+ 165
+ 86|70 (lockdown
restricted
numbers)|+ 182
34**
- 49| |Remembrance
Sunday|-120
-60|+ 163
+ 107|+ 210
+ 108|129
(livestream
connections)|+ 211
31**
- 70| Page 7 Toy Seniice Christingle +121 +166 +171 71 {lockdown restricted numbers) +157 53" -48 49 +88 +96 Carols by Candlelight -107 +191 +223 (cancelled - lockdown) -179 +32 -22 +34 Crib Service/s +108 +191 +215 144 (livestream connections} -84 +129 +142 +148 -50 Midnight +97 -79 -75 {Cancelled- lockdown) -65 Christmas Day 38 8am N/A NIA 10 10.30am 40 Adults +107 +124 {lockdown - restricted numbers) -50 10 Children +43 +47 -18 + figures show increases in the previous year. figures show decreases in previous years. Sundays incl. 8am Service for monthly average, not festivals/outreach sep4ices. Tom Loh (Priest-in-charge) - April 2022 Page 8 ## **Financial Review of 2021** ( _Note: As in previous years, the analysis below is based on St. Michael’s FY 2021 accounts excluding the impact of consolidation of St. Michael’s Pre-School which is covered in more detail at the end of the Review. In addition, reported 2021 numbers include the impact of the St John’s Church Plant Fund on St. Michael’s accounts before and after the formal establishment of St. John’s as an independent parish/ PCC (with associated financial/ governance structures)_ – _see below_ ). 2021 was another very ‘busy’ year for St. Michael’s financially, reflecting: (i) ongoing disruption arising from the **Covid-19** outbreak and associated lockdown/ other restrictions; (ii) investment in church infrastructure and administration/ systems; and (iii) continued management of the day-to-day finances of the St John’s Church Plant until formal establishment of St. John’s as a standalone parish church and transfer of related employment/ other financial obligations, which was materially delayed until Apr-21. _Note: Until that time St. John’s had formed part of the Southend Ministry Team, with a fully integrated legal/ financial structure_ . As explained in the FY20 Report & Accounts, to facilitate the financing of the Church Plant, a Designated fund (the **St. John’s Church Plant Fund** - ‘CP Fund’) was established from Jan-20 within the internal accounting records of St. Michael’s, to segregate from St Michael’s general funds all financial income and expenditure relating to the St John’s CP project. This comprised personal contributions (for both new givers and, effective from Feb-20, re-directed contributions from former St Michael’s givers joining St John’s), ad hoc donations, related Gift Aid tax recoveries and substantial Central Church grant funding (received by St Michael’s via Chelmsford Diocese to cover budgeted Church Plant capital spending, salaries/ pensions for employed staff and other expenses incurred) – _see ‘CP Fund’ section below for more details_ . _Note: Responsibility for managing employment and salary/ pension arrangements for Mary Chernii remains with St. Michael’s post Dec-21 FYE, in view of complexity and delays with resolving certain work visa issues_ . Income received on Unrestricted funds (excluding the designated CP Fund) improved to **£183,252** (from £160,881 in 2020), with good progress made to grow regular giving by standing order and a number of large, one-off donations. Gift Aid (‘GA’) tax recoveries on regular giving provided income of £26,110 (from £21,769 in 2020), _excl. £2,045 attributable/ allocated to the CP Fund during H1_ . Recovering from ‘lost’ earnings during the period of Covid-19 disruption in 2020, revenues from hall/ church centre bookings rallied to £8,709 (from £4,682 in 2020). Giving from general cash collections was up slightly but giving via the FWO envelope scheme reduced to a negligible level – _the scheme has now been phased out for 2022_ . Receipts from Stewardship/ CAF/ Charities Trust donations (all tax-efficient alternatives to the GA scheme) increased to £17,952 (from £16,908). Rental income due from the Fernleigh Drive investment property was broadly unchanged at £16,945 (from £16,800), although rent actually received for the GF flat was 3 months in arrears as at FYE Dec-21 (therefore included as a Sundry Debtor at FYE). As expected, following the cancellation of a number of the original 2016 pledges effective from Jan-21 (arising from departures to the St. John’s CP) and the passing of several members of the congregation, individual pledged contributions to the restricted Children & Families Worker (‘CFW’) Fund reduced materially to £9,058 (from £15,989). Total expenditure to provide the Christian ministry of St. Michael & All Angels Church (excluding Pre-School, CP Fund-related expenses/ transfers and asset depreciation charges) reduced to **£195,621** (from £208,545 in 2020), mainly due to lower levels of material capital spending, offset by the impact of a full year of costs/ expenses associated with the Youth & Worship Leader appointment in Aug-20 and higher cleaning and energy costs. In addition to general repairs/ maintenance, ‘exceptional’ items of spending included: (i) **c.£8,500** to install an improved heating system in the Church office and vestry; and (ii) **c.£1,500** to acquire a set of electronic drums (funded by specific donations). _Note: 2021 numbers included income/ expenses (incl. donations) relating to the aborted Belchamps weekend – after refunded fees, this left a small net surplus which will go towards the next weekend scheduled for Jul-22_ . The charts above show the profile/ main contributors (based on % of total by category) to total Income and total Expenditure (excluding Pre School and the Church Plant), comparing 2021 against 2020. St. Michael’s received annual rent/ service charge and additional contributions to heating/ cleaning of £9,000 from St. Michael’s Pre-School (unchanged from 2020). ## **St John’s Church Plant Fund (the ‘CP Fund’)** During 2021, with St. John’s having only become legally/ financially ‘standalone’ from Apr-21 (caused by delays in the establishment of the new parish/ PCC and associated financial structures/ bank accounts), St Michael’s received (via Chelmsford Diocese Board of Finance) total Central Church grant funding of **£204,441** (from £96,807 in FY20). As in FY20, this provided ‘matching’ cover for St John’s staff salaries/ pensions (totaling £43,735), capital works/ AV equipment installation (£160,575, which included the major church reorganisation building work completed between Q4 2020 to Q1 2021), as well as other budgeted expenses incurred by the Church Plant (£132). As before, these expenses were all paid for via St. Michael’s bank account and applied, for internal accounting purposes, to a specially designated fund within St. Michael’s records – the ‘CP Fund’. In addition, the CP Fund benefited from a further **£7,179** of regular giving from CP team members (up until the time that all remaining monthly regular contributions were finally transferred to the new St John’s bank account in Apr-21) and **£1,850** of ad hoc donations/ other receipts. These contributions/ donations, and the allocation of Gift Aid tax recoveries thereon – totaling **£2,045** (FY20: £6,503), accumulated in the CP Fund and were, as previously, utilized to pay certain expenses not covered by the Church Plant grant budget funding (£1,800). In addition, following the establishment of St. John’s, St Michael’s made aggregated transfers of **£39,000** to St. John’s bank account from the accumulated CP Fund in 4 instalments between Mar21 and Nov-21 so that, as at 31 Dec-21, the CP Fund reduced to a residual cash balance of **£43** (from £29,768 at Dec-20). _Note: Once arrangements for visa sponsorship and employment (salary/ pension) arrangements for Mary Chernii have finally been confirmed/ transferred to St. John’s (expected to be in H1 2022, after material delays by the Home Office), the residual balance of the CP Fund will be transferred to St John’s own bank account_ . _Going forward, all remaining CP grant funding will then be made directly to St John’s._ ## **FY21 Outcome and closing cash position** Including the £39,000 of accumulated CP Fund cash balances transferred to St John’s during 2021 (see above), St. Michael’s reported a consolidated net Income/ Expenditure deficit of **£21,713** for 2021 (from £6,745 surplus in 2020). However, excluding all income and expenditure relating to St. John’s and the net surplus of £1,996 generated by the Pre-school (see below), on a standalone basis St. Michael’s produced a modest FY net surplus of **£6,015** (from £25,910 net deficit in 2020), helped by the lower exceptional church repair/ improvement costs, receipt of several large, one-off donations, improved hall bookings and a general increase in regular giving, offset mainly by the first full-year impact of salaries/ pensions and expenses relating to the Youth/ Worship Leader appointment (from Aug-20). Out of St. Michael’s total consolidated Balance Sheet cash deposits at banks and in hand of **£213,379** at 31[st] Dec-21 (from £226,899 at Dec-20), Pre-School cash/ bank balances were **£76,427** (from £73,641) and the residual St John’s CP Fund balance stood at **£43** (reduced from £29,768). ## **Parish Share contributions** St. Michael’s paid its allocated 2021 Parish Share obligations of **£47,002** (FY20: £47,037) in full once again. As anticipated, the 2022 Parish Share allocation for St. Michael’s increased by 7.7% to **£50,230** . This was the first stage of transition to a new methodology for calculating allocations for individual parishes – following a broad-based consultation exercise undertaken by the Diocese during Q4 2021, we expect to hear the outcome/ final proposals in late June 2022, with the revised methodology to be implemented for the first time to calculate the 2023 Parish Share – _we anticipate a further material increase to our Share allocation_ . ## **Mission support/ other giving** During the year PCC passed on special collections and agreed additional donations and gifts totaling **£6,764** (from £7,449 in 2020) from the designated Mission Giving Fund to a range of other Christian ministries and charities. The majority of St. Michael’s annual mission giving is agreed under a strategic framework and after consideration by the PCC (based upon recommendations made by a dedicated Mission Team). Effective from Sep-21, we now provide regular monthly financial support as part of our partnership with Southend CAP Debt Advice Centre. For 2021 we again provided financial support to Christian Solidarity Worldwide (CSW), Life in Abundance Trust (‘LIAT’, a charity in Equador where Jill Ball is involved), ELAM Ministries (supporting persecuted Christians in Iran), and the Friends of Marsabit (a charity operating in a remote, deprived diocese of Kenya with strong partnership links to Chelmsford Diocese). In addition, for 2021 we provided financial support to Ramabai Mukti Mission (a project in India where Paul & Liz Sisson have a longstanding involvement) and to support a missionary family in Ecuador, working with tribal groups in the Amazonian rainforest. _Note: Information on these groups can be found on the Mission information board_ . Other applications for support are considered on an ad hoc basis as they are received. Special collections were passed on to The Childrens’ Society (incl. from designated Christmas services and the Smarties tube collection) – £464 in 2021 (from £199 in FY20), a one-off donation of £500 received to fund the supply of books from Southend Christian Bookshop to prison libraries and £400 raised from the Christmas Tree Festival, which was distributed amongst the Southend Vineyard ‘Storehouse’ project, Southend CAP DAC and a Diocesan appeal to support Afghan refugees settling in East London and Essex. ## **Reserves policy** Cash surplus to immediate requirements is invested in St. Michaels-designated deposit accounts held with the Church of England Central Board of Finance (‘CBF’), which invests funds in ethical investments and returns a slightly higher rate of interest than traditional high street banks, with comparable security of deposit. Excluding the residual balance of the CP Fund (see above), St. Michael’s unrestricted General Fund cash reserves increased to **£88,504** at Dec-21 (from £75,283 at Dec-20). PCC considers that a minimum of two months average expenditure from the General Fund, estimated at **£15,000,** should be retained as standby liquidity in the main Barclays bank account, to cover any unforeseen income fluctuations. In addition, St. Michael’s has set aside **£47,897** (from £47,872) as an unrestricted Fabric Fund to meet potential major capital spending arising from 5-yearly (‘quinquennial’) inspections by Diocesan surveyors. Following a delay/ deferment to the scheduled 2020 inspection caused by the Covid-19 outbreak, the latest quinquennial report was completed in Jun-21 and was again generally positive on the condition of St. Michael’s fabric/ buildings, and related costs are not expected to be material. _Note: Certain electrical maintenance/ repair work identified as urgent was completed during Mar-22 - paid from general funds at a cost of c.£3,850_ . PCC (supported by the Finance Strategy Team) regularly reviews the level of reserves to ensure that sufficient funds are held to meet its contractual commitments and those arising from other obligations. ## **Anticipated major capital projects** Following failure of the church boiler in late 2021, PCC continues to examine various options for installing a replacement heating solution before next winter – this may require spending of over **£60,000** . In addition, as part of the long-term vision for St. Michael’s outlined recently (to ready the church for future generations), planning has commenced for a comprehensive programme of refurbishment/ improvements to the church building, supported by proactive fund-raising. This may also require discussion regarding the long-term strategy for the Fernleigh Drive investment property. ## **Fernleigh Drive** The investment property at 35 Fernleigh Drive is arranged as 2 self-contained flats and provides affordable rented accommodation within the parish. Valued at **£175,000** in 2005, the property has been re-valued at regular intervals. As part of wider-ranging PCC discussions over the future ownership/ use of Fernleigh Drive, a detailed professional survey/ valuation was undertaken in Oct-18, which valued the property at **£497,500** (up from £450,000, bringing cumulative unrealised gains on revaluation since 2005 to £322,500). A designated Building Fund reserve of **£5,157** (from £5,155) is set aside to cover minor repairs and improvements. Note: Since Sep-17 all matters relating to Fernleigh Drive, incl. tenancy arrangements, rent collection, legal/ health & safety obligations and general maintenance/ repairs (within PCC-defined spending thresholds), are managed on behalf of PCC under a professional property management contract with specialist commercial property managers (Hopson’s), in exchange for agreed management fees/ expenses. ## **Children & Families Worker (CFW)** Since Teresa Bridgwater’s appointment to this full-time position in Dec-16, related salary/ pension costs and incurred expenses were covered mainly by pledged monthly/ annual financial contributions from a group of c.25 church members (incl. GA tax recoveries thereon - £1,812 for FY21), ‘topped-up’ by an allocated portion of net annual rents received from the Fernleigh Drive investment property - recorded separately within the Accounts in the restricted **CFW Fund** . However, following a material reduction in the level of pledged contributions arising from departures to the St John’s CP effective from Jan-21, and with the cost of subsequent paid roles (eg Church Administrator/ Youth & Worship Leader – _see below_ ) now being met from general funds, we have decided to cease reporting the CFW Fund separately within the Accounts from FYE Dec-21. As such, the FY21 Accounts include a final book transfer of £13,439 from General Fund to CFW Fund to bring the CFW Fund balance to zero. Going forward, the ongoing pledged regular contributions will be paid into general funds, and all salary/ pension and expenses associated with the CFW role will also now be met from general funds. ## **Church Administrator** Costs/ expenses associated with this part-time position (where Wendy Gould was appointed in Apr-2018) are met from general funds. The reduction seen in FY21 arose from the decision not to extend the paid interim Operations Manager position, which was included in the FY20 costs. _Note: The Administrator role is now undertaken as a job share (still part-time) between Wendy and Bridgit Couling (appointed in Nov-21)_ . ## **Other Staff** Sam Plank was employed as full-time Youth & Worship Leader from Sep-20, in recognition of the significant growth seen in the number of children attending St. Michael’s on a regular basis and in anticipation of a related increase in the size of our teenage groups going forward. As such, FY21 included the first full year of salary/ pensions and incurred expenses, totaling **£27,831** (from £7,557 for the 4 months included in FY20 numbers). _Note: In 2018 PCC set aside £45,000 into a designated Youth Worker fund to cover 3 years estimated costs to employ a p/time Youth Worker. Costs relating to Sam’s role will continue to be applied against this designated Fund balance until exhausted, at which point ongoing costs will be met from General Fund resources_ . ## **St. Michael’s Pre-School** As in previous years, financial accounts for St. Michael’s Pre School are consolidated with those of the Church and have a material impact on the overall reported figures. However, Pre-School bank accounts are operated independently from those of the Church and management of the Pre-School (including staff contracts/ liability insuranc¢) is undertaken by a dedicated committee (comprising stsff members and parents, with Tom Loh {& Incumbeni). one churchwarden and the CFW as representativcs for St. Miclmel's). During th¢ y¢ar, total Pre-school Teceipts were £141,720 (Tcduccd from £153,315). including Nurqcry Education granls of £94,949 (from £117,078), Fees Receivable of £43.890 (up from £34.8441 aThd Other Income of £2,881 (from £1.393}. including fund-raising cvents and bank interest. Total expenditure also reduced 10 £139,724 (from £150,428). including inter alia £l18.995 of Salari￿ staff costs (from £126,761). £9.1￿0 (unchanged) of ren￿ savi¢¢ charges paid to St. Micbael's (to contribute to the costs of running the Church Hall), general admin costs of £4.120 (reduced from £5.3161, fundraising costs of £920 (from £1.144) and ass¢t depreciation cbarg£% of £146 (from £195). Pre- hool generated o ¢1 surplus of Income.. Expenditure of £1.996 (from £2.887 in FY20). Al*n PTosser- Treasurer, 281h M*Nh 2022 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## Statement of Financial Activities |Designated
Income and endowments from:
Donations and legacies
15,328
Income from charitable activities
204,441
Other income
-
Investments
-
Total Income
219,769
Expenditure on:
Expenditure on charitable activities
281,031
Other expenditure
-
Raising funds
-
Total Expenditure
281,031
Net income / (expenditure) resources before
transfer
61,262)
(
Transfers
Gross transfers between funds - in
5,000
Gross transfers between funds - out
-
Other recognised gains / losses
Net movement in funds
56,262)
(
Total funds brought forward
68,489
Total funds carried forward
12,227
Represented by
Designated
St Johns Church Plant Fund (CP Fund)
43
Hall Chairs designated Fund
320
Mission Giving
343
Church Weekend Fund
1,469
Youth & Worship Leader Fund
10,052
Endowment
Easter Lillies Fund
-
Restricted
Children & Families Worker Fund (CFW Fund)
-
Flowers (Floral Guild)
-
Pre School Fund
-
Unrestricted
Building Fund (35 FD)
-
Fabric Fund
-
General fund
-
12,227|Endowment
-
-
-
-
-
-
-
-
-
-
-
50)
(
50)
(
245
195
-
-
-
-
195
-
-
-
-
-
-
195|Restricted
10,870
142,276
-
4
153,150
157,629
146
-
157,775
4,625)
(
13,489
9,000)
(
136)
(
78,081
77,945
-
-
-
-
-
-
509
77,436
-
-
-
77,945|Unrestricted
151,628
12,003
2,610
17,011
183,252
127,202
10,161
1,715
139,078
44,174
9,000
18,439)
(
34,735
1,167,492
1,202,227
-
-
-
-
-
-
-
-
5,158
47,897
1,149,172
1,202,227|(
(
(|This Year
Total
Last Year
Total
177,826
194,508
358,720
257,044
2,610
3,059
17,015
17,519
556,171
472,130
565,862
452,800
10,307
10,479
1,715
2,106
577,884
465,385
21,713)

6,745
27,489
26,491
27,489)

26,491)
(
21,713)

6,745
1,314,307
1,307,562
1,292,594
1,314,307
43
29,768
320
320
343
143
1,469
815
10,052
37,443
195
245
-
2,305
509
337
77,436
75,439
5,158
5,155
47,897
47,872
1,149,172
1,114,465
1,292,594
1,314,307| |---|---|---|---|---|---| Page 9 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## Analysis of income and expenditure |Income
Donations and legacies
Collections
FWO (Env)
FWO Bank SO
Gift Aid UN RST Donations
Gift Aid UN RST Tax Repaid
Gift Aid Rst Tax Reclaimed
Stewardship/CAF Donations
CFW Income - Pledged Income
CP Fund - Donations & Other Income
Toddler Group Income
Special Collections
Sundry Donations
Sundry Receipts
Church Weekend Income
Total Donations and legacies
Income from charitable activities
CP Fund - SDF Grant Funding
Pre School Grants Recd
Flowers (FGuild)
Floral Guild Fund Raising
Hall Receipts
Pre School Income
Clergy Fees received
Total Income from charitable activities
Other income
Hall Solar Panel Credit
Total Other income
Investments
35 FD Rents Lower Flat
35 FD Rents Upper Flat
CBF Interest Fabric
CBF Interest General
CBF Interest Building
CBF Interest Stibbard
Bank BPA Interest
Interest from HMRC
Pre School Bank Interest
Total Investments
Total Income|Designated
-
-
-
500
-
2,045
500
-
9,029
-
-
-
-
3,254
15,328
204,441
-
-
-
-
-
-
204,441
-
-
-
-
-
-
-
-
-
-
-
-
219,769|Endowment
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Restricted
-
-
-
-
-
1,812
500
8,558
-
-
-
-
-
-
10,870
-
94,949
560
-
-
46,767
-
142,276
-
-
-
-
-
-
-
-
-
-
4
4
153,150||Unrestricted
8,140
350
10,465
79,121
24,298
-
17,452
-
-
1,223
864
3,979
5,736
-
151,628
-
-
-
-
8,709
-
3,294
12,003
2,610
2,610
9,000
7,945
25
35
3
-
3
-
-
17,011
183,252|This Year
Total
Last Year
Total
8,140
7,693
350
1,104
10,465
14,405
79,621
68,789
24,298
24,897
3,857
3,375
18,452
16,908
8,558
15,989
9,029
35,214
1,223
-
864
239
3,979
4,000
5,736
1,895
3,254
-
177,826 194,508
204,441
96,807
94,949
117,078
560
45
-
-
8,709
4,682
46,767
36,110
3,294
2,322
358,720 257,044
2,610
3,059
2,610 3,059
9,000
9,000
7,945
7,800
25
205
35
332
3
23
-
1
3
25
-
6
4
127
17,015 17,519
556,171 472,130| |---|---|---|---|---|---|---| Page 10 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 |Expenses
Expenditure on charitable activities
Home Mission Fund
Diocese Quota
Clergy Costs (Vicar)
Church Insurance
Church Light & Heat
Church Repairs
Cleaning expenses
Church Phone/ Broadband
Church Water
Church Office Costs
Organ repairs
Outreach
Toddler Group Expenses
CFW Expenses
Administrator/ Ops Manager
CP Fund - Capital & Other expenses
CP Fund - Salaries & Pensions
Youth & Worship Leader costs
Hall Light & Heat
Hall Phone
Hall Repairs
Hall Insurance
Hall Water
Pre School Expenses
Flowers (FG) Expenses
Membership Subscriptions
Church Weekend Expenses
Sundry Church Costs
Garden Expenses
Total Expenditure on charitable activities
Other expenditure
Bank Charges
Music Copyright
Accountancy
Write-off of low value Fixed Assets
Depreciation Pre School Equip
Depreciation AV/ IT Equipment
Depreciation Church Fixtures & Fitting
Depreciation Solar Panels
Total Other expenditure
Raising funds
35 FD Expenses
Total Raising funds
Total Expenses
Movement in year|Designated
5,300
-
-
-
-
-
-
-
-
-
-
60
-
-
201,505
43,735
27,831
-
-
-
-
-
-
-
-
2,600
-
-
281,031
-
-
-
-
-
-
-
-
-
-
281,031
61,262)
(|Endowment
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Restricted
-
-
-
-
-
-
-
-
-
-
-
49
26,565
-
-
-
-
-
-
-
-
-
130,577
438
-
-
-
-
157,629
-
-
-
146
-
-
-
146
-
-
157,775
4,625)
(||Unrestricted
1,464
47,002
1,716
3,469
8,183
17,232
13,469
554
67
2,767
175
2,873
743
2,107
9,785
-
-
-
3,071
60
3,014
2,260
67
-
50
884
-
4,579
1,611
127,202
205
1,175
2,481
-
-
2,183
201
3,916
10,161
1,715
1,715
139,078
44,174|This Year
Total
Last Year
Total
6,764
7,449
47,002
47,037
1,716
1,868
3,469
3,347
8,183
6,519
17,232
60,336
13,469
11,013
554
174
67
65
2,767
1,953
175
-
2,982
1,303
743
28,672
28,145
9,785
14,791
201,505
64,789
43,735
43,967
27,831
7,557
3,071
2,628
60
60
3,014
85
2,260
2,179
67
96
130,577
141,233
488
137
884
1,521
2,600
-
4,579
4,410
1,611
138
565,862 452,800
205
379
1,175
1,065
2,481
2,184
-
289
146
195
2,183
2,183
201
268
3,916
3,916
10,307 10,479
1,715
2,106
1,715 2,106
577,884 465,385
21,713)
(
6,745| |---|---|---|---|---|---|---| Page 11 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## Fund movement by type |Balances brought forward
Movement in year
Gross transfers between funds - in
Easter lillies
Hall rent receivable from Pre School
CFW Fund - contribution towards Church
costs & overheads
CFW Fund - PCC top up funding from
Fernleigh Drive rents
PCC allocation for external giving
Gross transfers between funds - out
Easter lillies
Hall rent receivable from Pre School
CFW Fund - contribution towards Church
costs & overheads
CFW Fund - PCC top up funding from
Fernleigh Drive rents
PCC allocation for external giving
Balances carried forward|Designated
68,489
61,262)
(
-
-
-
5,000
5,000
-
-
-
-
-
12,227|Endowment
245
-
-
-
-
-
-
50)
(
-
-
-
-
50)
(
195|Restricted
78,081
4,625)
(
50
-
-
13,439
-
13,489
9,000)
(
-
-
-
9,000)
(
77,945|Unrestricted
1,167,492
44,174
9,000
-
-
-
9,000
-
-
13,439)
(
5,000)
(
18,439)
(
1,202,227|This Year
Total
Last Year
Total
1,314,307
1,307,562
21,713)
(
6,745
50
9,000
7,800
-
1,908
13,439
9,440
5,000
5,000
27,489
24,148
50)
(
-
9,000)
(
7,800)
(
-
1,908)
(
13,439)
(
9,440)
(
5,000)
(
5,000)
(
27,489)
(
24,148)
(
1,292,594
1,314,307| |---|---|---|---|---|---| Page 12 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 |Balance sheet
Fixed Asset
Tangible assets
Freehold Land & Buildings
Furniture & Equipment
Investment property
Pre School Equipment
Solar Panels
Total Tangible assets
Current Assets
Cash at bank and in hand
Debtors
Net current assets
Current Liabilities
Total Creditors: amounts falling due within one year
Net current assets (liabilities)
Total assets less current liabilities
Total net assets less liabilities
Represented by
Designated
St Johns Church Plant Fund (CP Fund)
Hall Chairs designated Fund
Mission Giving
Church Weekend Fund
Youth & Worship Leader Fund
Endowment
Easter Lillies Fund
Restricted
Children & Families Worker Fund (CFW Fund)
Flowers (Floral Guild)
Pre School Fund
Unrestricted
Building Fund (35 FD)
Fabric Fund
General fund|Total funds
Prior year funds
563,924 563,924
7,150 9,534
497,500 497,500
438 584
3,920 7,836
1,072,932 1,079,378
213,379 226,899
8,196 10,292
221,575 237,191
1,913 2,262
1,913 2,262
219,662 234,929
1,292,594 1,314,307
1,292,594 1,314,307
43 29,768
320 320
343 143
1,469 815
10,052 37,443
195
245
-
2,305
509
337
77,436
75,439
5,158
5,155
47,897
47,872
1,149,172
1,114,465
1,292,594 1,314,307
-
-| |---|---| Page 13 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## Statement of assets and liabilities |Fixed Asset
Freehold Land & Buildings
Buildings Hall
Vicarage Garden
RS Building
RS Architect Fees
RS Building Fees
Total Freehold Land & Buildings
Furniture & Equipment
AV/ IT Equipment - cost
AV/ IT Equipment - depreciation
Church fixtures & fittings - cost
Church fixtures & fittings - depreciation
Total Furniture & Equipment
Investment property
35 Fernleigh Drive
Total Investment property
Pre School Equipment
Pre School Equipt
Pre School Equip Acc Depn
Total Pre School Equipment
Solar Panels
Solar Panels Cost
Solar Panel Depn
Total Solar Panels
Total Fixed Asset
Cash at bank and in hand
CBF General Fund
CBF Building Fund (35FD)
CBF Fabric Fund (Church)
CBF Stibbard Fund
Barclays CA BPA
Barclays Premium Acc
Barc Flowers (FG)
Pre School Chk Ac
Pre School Dep Ac
Pre School Cash
Total Cash at bank and in hand
Current Assets
Sundry Debtors
Pre School Debtors
CP Fund Gift Aid Debtor
Total Current Assets
Net current assets
Current Liabilities
Pre School Creditors
Accrual
Total Current Liabilities
Total net assets (liabilities)|Designated
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,026
-
-
-
-
7,026
-
-
-
0
7,026
-
-
-
7,026|Endowment
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
194
-
-
-
-
-
-
194
-
-
-
-
194
-
-
-
194|Restricted
-
-
-
-
-
-
-
-
-
-
-
-
-
11,933
( 11,495)
438
-
-
-
438
-
-
-
-
-
( 13,930)
508
41,170
34,863
394
63,005
431
1,135
-
1,566
64,571
563
-
563
64,446|Unrestricted
250,000
5,650
273,988
19,238
15,048
563,924
10,915
( 4,366)
13,181
( 12,580)
7,150
497,500
497,500
-
-
-
39,164
( 35,244)
3,920
1,072,494
69,360
5,157
47,897
-
499
20,241
-
-
-
-
143,154
6,630
-
-
6,630
149,784
-
1,350
1,350
1,220,928|This Year
Total
Last Year
Total
250,000
250,000
5,650
5,650
273,988
273,988
19,238
19,238
15,048
15,048
563,924 563,924
10,915
10,915
( 4,366)
2,183)
(
13,181
13,181
( 12,580)
12,379)
(
7,150
9,534
497,500
497,500
497,500 497,500
11,933
11,933
( 11,495)
11,349)
(
438
584
39,164
39,164
( 35,244)
31,328)
(
3,920
7,836
1,072,932
1,079,378
69,360
79,327
5,157
5,155
47,897
47,872
194
245
499
2,064
13,337
18,258
508
337
41,170
38,553
34,863
34,858
394
230
213,379 226,899
7,061
6,300
1,135
2,264
-
1,728
8,196
10,292
221,575 237,191
563
1,050
1,350
1,212
1,913 2,262
1,292,594 1,314,307| |---|---|---|---|---|---| Page 14 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## Notes to the Financial Statements ## 1) Accounting Policies ## a) Basis of preparation The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2015)’,Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets. ## Financial reporting standard 102 – reduced disclosure exemptions The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 ‘The Financial Standard applicable in the UK and Republic of Ireland’: - The requirement of Section 7 Statement of Cash Flows. ## Taxation The charity is exempt from tax in its charitable activities. ## b) Funds General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available on application for the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of Church members. Separate accounts of the Pre School are available, but under the Charities Act 2011, the organisation is regarded as being under the control of the PCC and the figures are consolidated in the main church accounts on a line by line basis. ## c) Incoming Resources ## Voluntary income and capital sources Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenants is recognised only when received. Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. Funds raised by the bazaar, fetes, garden parties and similar events are accounted for gross. Sales of books and magazines from the church bookstall are accounted for gross. ## Other ordinary income Rental income from the letting of church premises is recognised when the rental is due. ## Endowment fund income Investment income on the endowment fund is restricted to the purposes of that fund and recognized when received. ## Income from investments Interest entitlements are accounted for as they are received. ## Gains and losses on investment Realised gains and losses on investments are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December. Page 15 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## d) Resources Used ## Costs of generating funds These include the costs of any fund-raising activities and maintenance costs of the investment property. ## Grants Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. ## Activities directly relating to the work of the Church The diocesan parish share is accounted for when paid. Pre School expenditure is included as a Church outreach project. ## Governance costs These represent the cost involved in running and staffing the church office. The independent examiner has kindly waived his entitlement to any fees. ## e) Fixed Assets ## Consecrated land and buildings and moveable church furnishings Consecrated and benefice property is excluded from the accounts by s.96(2)(a) of the Charities Act 2011. No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC, which require a faculty for disposal and which the PCC considers to be inalienable property, since insufficient cost information is available to value such assets in the accounts. All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired is written off. ## Tangible fixed assets and depreciation The freehold land and buildings comprised the church hall and grounds situated at Leigh Road. The original hall building was included at a PCC estimated value of £250,000 to which should be added the cost of the extension of £313,924. No depreciation is provided for on freehold land, nor on permanent buildings because the PCC take the view that these assets have a very long useful life, are expected to maintain their value, and have suffered no impairment during the year. Depreciation is provided for on all other tangible fixed assets at the following annual rates in order to write off each asset over its estimated useful life: |Church Fixtures & Fittings|25% on a reducing balance| |---|---| |Audio-visual/ IT Equipment|20% on a straight line basis| |Pre School Equipment|25% on a reducing balance| |Solar Panels|10% on a straight line basis| Costs incurred in setting up a kitchen at the back of the church at a cost of £22,900 were reflected in the income & expenditure account following a discussions and decision by the PCC in 2018. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. ## Investment property Investments are valued at market value at 31 December, subject to periodic review. The investment property is valued as a single unit, rather than as separate flats, on grounds of prudence. Since September 2017 management of the investment property has been undertaken under the terms of a professional contract with a firm of independent residential property managers. Page 16 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## f) Current assets Amounts owing at 31 December in respect of fees, rents or other income due are shown as debtors less provision for amounts that may prove uncollectible. Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank. ## 2) Investment Income |||2021
2020| |---|---|---| |Lettings|– investment property|£
£
16,945
16,800| |Interest||70
719| ## 3) Trustee Expenses No trustee received any remuneration for services provided to the charity in 2021 or 2020 other than that disclosed in the Related Party note. ## 4) Staff Costs |Staff Costs|| |---|---| ||2021
2020| |Wages and salaries including Social Security costs
Staff pension|£
£
177,680
160,219
6,088
5,715| St Michael and All Angels' Pre School employed 14 staff members during the year (13 in 2020). St Michael and All Angels' Church employed 4 staff members during the year (3 in 2020). None of the employees received any benefits other than that of a pension. The Pre School employees work on term time only and only 2 are effectively full time. ## 5) Tangible Fixed Assets |Cost
Net Book Value at 31 December 2020
At 31 December 2021
Net Book Value at 31 December 2021
At 1 January 2021
At 31 December 2021
Depreciation
At 1 January 2021
Charge for year||Freehold
Land &
Buildings
£
563,924
563,924
-
-
-
563,924
563,924|Furniture &
Equipment
£
24,096
24,096
14,562
2384
16,946
7,150
9,534|Pre School
Equipment
£
11,933
11,933
11,349
146
11,495
438
584|Solar
Panels
£
39,164
39,164
31,328
3,916
35,244
3,920
7,836|Total
2021
£
639,117
639,117
57,239
6,446
63,685
575,432
581,878| |---|---|---|---|---|---|---| ## 6) Investment property The property, 35 Fernleigh Drive, Leigh-on-Sea, is a semi-detached house in its own grounds let as two flats under short hold tenancies. For the purpose of these accounts the property is valued as a single unit. The property is held at open market value as at the balance sheet date which is determined by the PCC, based on price information provided by a local Estate Agents. Valuation in 2005 amounted to £175,000 - revaluation in 2009 amounted to £287,500 - revaluation in 2013 amounted to £335,000 – revaluation in 2015 amounted to £450,000 with a latest revaluation in 2018 which amounted to £497,500. The current valuation has been compared with similar properties in the street where valuation information is available and is considered still to be a fair valuation. A total unrealized gain of £322,500 has been reflected in the Accounts. Page 17 ## St. Michael & All Angels, Westcliff-on-Sea for the year ended 31st December 2021 ## 7) Debtors |7)|Debtors||||||||| |---|---|---|---|---|---|---|---|---|---| |||Designated
Funds||Endowment
Funds||Restricted
Funds|Unrestricted
Fund|2021
Total|2020| ||||£||£|£|£|£|£| |Other|debtors||-||-|1,566|6,630|8,196|10,292| ||||-||-|1,566|6,630|8,196|10,292| |8)|Liabilities: Amounts falling due with one year
Designated
Funds|||Endowment
Funds||Restricted
Funds|Unrestricted
Fund|2021
Total|2020| ||||£||£|£|£|£|£| |Creditors|||-||-|563|1,350|1,913|2,262| ||||-||-|563|1,350|1,913|2,262| |9)|Analysis of Net Assets by Fund|Designated
Funds||Endowment
Funds||Restricted
Funds|Unrestricted
Fund|2021
Total|2020| ||||£||£|£|£|£|£| |Fixed|Assets||-||-|438|1,072,494|1,072,932|1,079,378| |Current Assets||7,026||194||64,571|149,784|221,575|237,191| |Current Liabilities|||-||-|563|1,350|1,913|2,262| |||7,026||194||64,446|1,220,928|1,292,594|1,314,307| ## 10) Related Party Disclosure During the year the charity paid a salary of £9,602 to Mrs W Gould & £183 to Mrs B Couling for their acting role as Church Administrators. Mrs W Gould became a Trustee in October 2020. Mr P Gould (husband to Mrs W Gould) was reimbursed £1,745 for his time and materials in his role as handyman. Page 18 ## INDEPENDENT EXAMINER’S UNQUALIFIED REPORT ## ST MICHAEL AND ALL ANGELS CHURCH OF ENGLAND ## Independent Examiner’s Report to the Trustees I report on the financial statements of the Trust for the year ended 31 December 2021 set out on pages 1 to 18. This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed. ## Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of financial statements. The charity’s trustees consider that an audit is not required for this 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: - examine the financial statements under section 145 of the 2011 Act; - to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b)^ of the - * 2011 Act; and - to 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## Independent examiner's statement In connection with my examination, no matter has come to my attention: - a) which gives 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; and - to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the - - 2011 Act; have not been made or - to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be - b) reached. J P Francis FCA 1386 London Road Leigh on Sea Essex, SS9 2UJ Date: 12th April 2022 Page 19