2020 

Annual Report 


Windlesham Parochial Church Council Charity No: 1128098 



**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

The Members of the Council present their report and accounts for the year ended 31 December 2020. 

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16/07/2014. 

## **Independent Examiner** 

Frances Wilde FCCA DChA Warner Wilde Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## Table of Contents 

|...........................................................................................................................................................................................................................................|
|---|
|Table of Contents .................................................................................................................................................................................................... ii|
|REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31ST DECEMBER 2020 ................................ 1|
|Aim and Purposes .................................................................................................................................................. 1|
|Objectives and Activities ..................................................................................................................................... 1|
|Safeguarding .............................................................................................................................................. 2|
|Regular Worship and Prayer ...................................................................................................................... 2|
|Other Key Highlights and Updates from 2020: .......................................................................................... 3|
|Charitable Giving ....................................................................................................................................... 4|
|Organisational Structure of PCC ................................................................................................................ 5|
|Windlesham Caring (Report by Larry Jennings, Chair) .............................................................................. 5|
|Treasurer’s Report to APCM on Accounts for Year Ending 31stDecember 2020 ......................... 7|
|Optional Information ............................................................................................................................................ 8|
|Volunteers ................................................................................................................................................. 8|
|Ministry Leadership Team & Parish Office ................................................................................................ 9|
|Structure, Governance and Management ..................................................................................................... 9|
|Administrative Information ............................................................................................................................. 10|
|ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31STDECEMBER 2020 ......................... 11|
|Independent Examiner’s Report .................................................................................................................... 11|
|Statement of Financial Activities Including Income and Expenditure Account for the Year|
|Ended 31stDecember 2020.............................................................................................................................. 12|
|Notes to the Accounts for the Year Ended 31stDecember 2020 ....................................................... 15|
|1.<br>Accounting Policies ........................................................................................................................ 15|
|2.<br>Critical accounting estimates and judgements ............................................................................. 18|
|3.<br>Charitable Activities ....................................................................................................................... 19|
|4.<br>Members of the Council ................................................................................................................ 20|
|5.<br>Employees ..................................................................................................................................... 20|
|6.<br>Net Gains/(Losses) On Investments .............................................................................................. 20|
|7.<br>Fixed Asset Investments ................................................................................................................ 21|
|8.<br>Stocks ............................................................................................................................................. 21|
|9.<br>Debtors .......................................................................................................................................... 21|
|10.<br>Creditors: Amounts Falling Due Within One Year ......................................................................... 21|
|11.<br>Retirement Benefit Schemes ......................................................................................................... 22|
|12.<br>Restricted Funds ............................................................................................................................ 23|
|13.<br>Designated Funds .......................................................................................................................... 24|



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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

|14.|Analysis of Net Assets Between Funds .......................................................................................... 25|
|---|---|
|15.|Financial commitments, guarantees and contingent liabilities ..................................................... 25|
|16.|Related Party Transactions ............................................................................................................ 25|
|17.|Contingent Assets .......................................................................................................................... 26|
|18.|Subsidiaries .................................................................................................................................... 26|
|APPENDICES .......................................................................................................................................................... 27||



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Charity No: 1128098 


## REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31ST DECEMBER 2020 

## Aim and Purposes 

St. John’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Jonathan Hillman, 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 following: 

- St John’s Church & Link, Church Road, Windlesham, GU20 6BL. 

And has an investment in: 

- 57 Poplar Avenue, Windlesham, GU20 6PW 

## Objectives and Activities 

The PCC is committed to enabling as many people as possible to be part of the church in Windlesham. We believe that everybody is on a personal journey with God and, as a community, we strive to support that journey whether it is just starting or well established. Our desire is to build a firm foundation from which to grow God’s Kingdom through worship, prayer, teaching, fellowship and service. Our Mission statement, as the church in Windlesham, is: 

## **LOVING GOD** . **ABOUT PEOPLE** . **FOR YOU** . 

This underpins all that we do and our desire is to create an environment where all can experience the tangible love of God in their lives. 

## **LOVING GOD** 

## **ABOUT PEOPLE** 

## **FOR YOU** 

We believe in a **loving God** and We believe God has revealed We believe that God is **for you** that His love has been explicitly His caring compassionate whatever your life situation or shown to us through His son concern **about people** circumstance. We pray that Jesus Christ. We believe that as throughout history.  We believe whether you are walking, the people of God we must show the church is **about people** just limping or dancing through life our **loving God** in and through all like you who are on journey of that you will find St John's to we say, think and do. discovery with God. be a place **for you** . 

For the first 2 months of 2020, our goals were still very much in line with the Diocese of Guildford’s Transforming Church, Transforming Lives initiative, that we had been working towards since 2018, having identified the following as our 3 priorities: 

- Making Disciples 

- Communicating Effectively 

- Increasing Believers 

However, from early March 2020, our discussions and our actions became overshadowed by the global Covid-19 Pandemic.  Later in this report we will reflect briefly on how the changes to our organisation and our worship impacted on these goals, with some encouraging results, whilst other areas have been adversely affected. 

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**2019 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

The PCC maintains an overview of worship throughout the parish and holds a key role in ensuring our activities reach out to involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. 

When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable people to live out their faith in their everyday situations as part of our parish community. This also works alongside the Diocesan Vision of ‘Transforming Church. Transforming Lives’. 

To facilitate this work, it is important that we maintain the fabric of the Church of St John the Baptist, The Link, St John’s Hall. 

The PCC also ensures that during the week and over the course of the year a wide range of worship services that our community find both beneficial and spiritually fulfilling are offered. 

## Safeguarding 

Safeguarding and Inclusion of children and adults continues to be a key aspect of St John’s and is something that we take seriously. During 2020, the safeguarding representative, Fiona Griffin, has continued to report to the PCC at each meeting.   All concerns raised in respect of children and adults are dealt with and documented electronically as required and, where necessary, we have sought the advice of the Diocesan Safeguarding Advisor. 

Despite the very limited physical gatherings permitted during 2020, we have continued to be mindful of the need for safe recruitment and safer working practices. Our risk assessments and policies have been updated to reflect the requirement to be Covid-19 safe.  We have made every endeavour to reach out to anyone in our church family and wider community who we know to be vulnerable in any way. 

## Regular Worship and Prayer 

Our Regular Worship and Prayer followed its usual pattern through January and February 2020.  However, our meetings and discussions away from these became increasingly dominated by the growing spread of Covid-19 around the world.  At that time, we still could not have reckoned on the terrible toll this pandemic would start to have in mainland Europe, and then moving to our shores.  Still less could we have reckoned with the decision to close the doors of all places of worship in the UK.  It was with immense sadness that the doors of St John the Baptist in Windlesham were locked at the start of the first national lockdown in March 2020, with no idea when they would be able to reopen for services. 

As a result, we had to work quickly to adapt some of our offerings in order to be able to continue to reach out to our church family and our wider community, in support, worship and prayer. The ways in which we did this changed, in part due to the changing nature of the virus and the restrictions imposed upon us as a result, also as we became more skilled in utilising and making the most of the technologies available to us to put our worship and prayer online. 

At the end of 2020 there were 132 people on the Electoral Roll, 50 of whom are not resident within the Parish. 

Throughout 2020 we were able to offer the following worship to our church and wider community, and it was very encouraging to see that this new way of engaging with people directly in their homes via Zoom, Facebook or YouTube allowed us to draw in visitors from outside of our regular church family and from far beyond our parish: 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

- Sunday Worship – we settled on one service for all, depending on the restrictions this was either pre-recorded or produced as a live-stream on YouTube and/or Zoom. 

- Compline – this started online for Holy Week as part of our regular offering for that season and then continued until late summer/early autumn, when the pattern changed to twice a week. 

- SJB Community Prayer Evenings – a number of these prayer meetings took place during the second half of 2020, providing a much-needed opportunity to cover our church, our community and our world in prayer. 

As well as our regular services, we enable our community to engage with God at significant points of their journey through life. Whilst very sadly we could not provide weddings or baptisms for some of the year, for much of the time we were able to offer funerals, albeit in a different way, and were able to walk through bereavement with those who had lost loved ones. 

## Other Key Highlights and Updates from 2020: 

## _Ordinations_ 

In June, we gave thanks to God for the ordinations of Revd. Kate Hillman and Revd. Sean Beagley.  Kate is our Honorary Priest, whom we are privileged to have with us, and Sean our new curate, having arrived in Windlesham for a 3-year programme of training alongside the Revd. Jonathan Hillman. Sean’s arrival, bringing with him a young, growing family, was a wonderful moment of celebration for our church family as we emerged from the first lockdown. Sean began his curacy in July 2020, after being licenced as a Licensed Lay Worker, due to the fact that ordinations could not take place at that time.  He was ordained Deacon in October 2020 and has thrown himself into Parish life at a most difficult time for beginning a new ministry. His presence and contributions have been greatly valued. 

## _Children and Families Ministry_ 

Our children’s groups were unable to meet regularly, in person, from early March 2020.  A number of Zoom calls were run to provide an opportunity for the children and their families to gather remotely, and in the autumn a Covid-safe family service was held and attended by a number of our regular children with their parents/carers. The PCC and ministry team recognise the challenge in keeping our children connected with each other and supporting them in growing their faith during these difficult times, however the restrictions in place for in-person worship throughout the second half of 2020 made it very difficult to put on worship that is recognisable and engaging for our younger people. 

## _Youth (TAG, Youth Cell and Youth Club)_ 

Both Youth Club and Sunday Morning TAG were suspended when Lockdown 1 was announced by the government. It was either not possible to practically or safely run either in-person or virtual meetings for these groups. We look forward to when these activities can safely resume for all. 

## _Bumps and Babies_ 

Every effort was made to try and stay safely connected with our Bumps and Babies during 2020.  In the summer and early autumn there were outdoor meet-ups in public spaces (in-line with government guidance/legislation). 

## _Easter and Christmas_ 

The first lockdown happened as we approached Easter.  Therefore, urgent changes were made to ensure Easter could still be celebrated, albeit in a different way, and services were offered online for the first time. There were services of Compline in Holy Week and on Good Friday a service of reflection, ‘An Hour at the 

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**2019 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

Cross’ and an all-age Family service, including ‘Playmobil’ story-telling.  On Easter Sunday there was a service of Holy Communion.  It was due to the hard work and hours of preparation of the Ministry Leadership Team that these were possible at such short notice. 

Advent and Christmas 2020 were like no others in living memory.  The worsening situation with the pandemic severely impacted the plans we had made for limited in-person celebrations.  As the gravity of the situation started to become clear in early November, we were lucky to be able to record music and other activities to include in our Christmas offerings. In addition to regular worship (both online and inperson until restrictions no longer permitted once again at the end of the year), we were able to offer the following: 

- Christingle kits were assembled and made available for collection by our families, with an on-line service and a link into the Church of England Christingle Service. 

- Advent Story Time – an online daily story time for our younger members, following the story of Christmas and read by warm and familiar faces from our church family 

- Nine Carols and Lessons was streamed to a wider audience to compensate for the restrictions on the number of people allowed into church 

- Our usual Nativity and Crib Services were replaced by an online Nativity Service on Christmas Eve 

- Nativity Reflection – based on BBC’s The Nativity, we gathered online for a number of sessions during Advent to reflect upon the real story and what it was really like for Mary and Joseph as they embarked upon their journey. 

- Due to the fact that people were unable to come into church to see our usual nativity scene, a wonderful outdoor stable was erected outside the church, underneath the star – a truly and wonderfully reassuring sight for many passers-by. 

## _Keeping the older members of our church and community connected and close_ 

We recognised early in the Spring 2020 lockdown that our older church members were those likely to be most challenged by the use of technology to attend worship and stay connected. Phone calls were made to keep in touch with those likely to be lonely or vulnerable, and support was given to help those who wanted to join us online to understand and use the technology required. A regular Sunday morning Coffee Zoom, after our morning worship, became increasingly popular and remained in place throughout the year. Attended regularly by a number of our families too, this has encouraged fellowship between the younger and older members of our church family in a way that was not fully evident pre-Covid. 

## _Holiday at Home 2020_ 

Holiday at Home is a group that provides some activities for the elderly, from our church and the village. After a film show in February, the restrictions of the Covid-19 Pandemic that followed shortly afterwards meant that it was very difficult to hold in-person meetings or entertainment for our older members for the remainder of the year. Knowing that many of our regular attendees were isolated at home, missing friends and family, phone calls were made to keep connected. In lieu of the annual summer and Christmas activities, cake packages were delivered to the homes of those who would normally have attended the events. Our thanks go as ever to Helen Bateman, Sue Mainwaring, Jane Jennings and Corinne Wilson. 

## Charitable Giving 

During the year the PCC discussed our commitment to our Partnership Charities and decided that inspite of the financial challenges, it was important to continue to support the two local charities in 2020, Camberley Youth for Christ and Connect Counselling Service.  We know that both of these charities highly value our financial support, and the PCC agreed to continue this into the first half of 2021. 

We also supported The Besom in Camberley by encouraging the whole community to provide food at Harvest and Christmas which we gave to them for distribution. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## Organisational Structure of PCC 

This has been a challenging year for the PCC. We started 2020 with the aim of continuing to re-organise our teams and meetings in order to be more effective and efficient, however in-person meetings were only possible for the first 2 months of the year.  Once the initial shock of the first lockdown started to subside, the PCC met in May 2020 on Microsoft Teams and continued to do so throughout the remainder of the year, meeting every 4-8 weeks depending on agenda items and urgency. We have missed being able to gather together to pray for and to discuss the needs of our church, however we have been able to make the most of virtual meetings to come together more frequently and, sometimes, at short notice. 

The PCC and Ministry Leadership Team would like to thank all members of the church for their continued support throughout the year that has enabled us, in so many ways, to continue to grow our mission and our ministry. 

The commitment and dedication of our Church Wardens throughout 2020 have continued to inspire us. Their workload increased in many ways and much fell to them in the absence of the usual administration and support teams (some members of staff were furloughed). 

It was noted at the end of 2020 that we will need to see additional support from the PCC and wider church moving forwards, as we cannot continue to rely upon so few doing so much. We ask for the prayers of our church family and wider community to this effect. 

## Windlesham Caring (Report by Larry Jennings, Chair) 

‘A year like no other’ has become a hackneyed phrase in the pandemic, but it is true of Windlesham Caring’s year as in just about everything else in 2020. 

We had started the year by planning a training session for volunteers on safeguarding. This took place on 9th March; a highly successful half day session at The Link, both in numbers attending, and content. The trainer from Surrey County Council, Nick Bragger, proved an excellent facilitator and though we had employed some basic infection precautions, we had no inkling what was to follow. Our normal activities were curtailed on lockdown on 23rd March and we did not resume our transport role until December, and then only very tentatively. 

This did not mean however, that we became inactive, quite the reverse. While many Care Groups suspended all activities, the Committee met with the Church leadership and local councillor Victoria Wheeler- initially in person and then virtually on the hitherto unknown to us ‘Zoom’- to plan a local response, focusing on the needs of the vulnerable. Principal objectives were relieving isolation, shopping, and prescription collection. In a matter of a couple of weeks, ‘Windlesham Community Response’ was formed, a new umbrella organisation drawing new volunteer ‘responders’ from the village with the Caring providing access through its helpline and our usual band of telephone volunteers. During the initial lockdown, this dovetailed with the wider ‘Surrey Heath Prepared’ initiative, which among other things provided an out-of-hours contact service. 

For Windlesham Caring, perhaps the most challenging task early on involved a move from our very traditional system- employing loose leaf binders and paper records, circulating physically between telephone volunteers on a daily basis- to a ‘digital’ one. In this we were greatly assisted by the Rector who made the existing Church SharePoint operated through the St John’s website available to us. With the considerable efforts of Sue Mainwaring and Fiona Stokes (who unlike our older Committee members, could still exercise some freedom of movement) the task was accomplished in a remarkably short time. After some teething problems, it has worked well, and we wonder whether we will ever return to the 

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**2019 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

cumbersome, if sociable, circulating bag! Equally, a WhatsApp ‘responders’ trail’ has proved extremely efficient for allocating tasks. 

Alongside this was the need to set up an effective method of completing transactions that reduced to a minimum the use of cash and avoided close contact between responders and clients. Where necessary the Rector’s Fund has been successfully employed for this, acting as a ‘float’ for payments and receipts. Financially, owing to the suspension of driving, we have had little expenditure, and we have also benefited from a grant from Surrey Heath Prepared following its disbandment in June, for which we are grateful. 

With such a diffuse structure involving the co-operation of several organisations and individuals, it is not at this point possible to say how many referrals and tasks have been completed but suffice to say that the major need has been for shopping and prescription collection, with telephone ‘chat’ also an important service for the isolated. Requests, particularly for fetching and carrying during the initial lockdown, have reduced considerably as increasingly people appear to have found ‘family and friend’ based solutions. 

Since December we have been intent on a safe return to transport and this has been greatly assisted by early vaccination of drivers through Surrey County Council’s scheme and the supply of ‘PPE’ kits. Written advice has been supplied both for drivers and passengers and an overall Risk Assessment prepared. We are also very pleased to have recently welcomed some 7 new drivers, partly as a spin-off of the pandemic response. As yet, they are under-employed, because clinics and other services 

have not returned to normal and we have not had as many requests as anticipated for lifts to vaccination centres. Their availability in the future however will be crucial, particularly to replace those older ones who do not feel able to return to driving after the pandemic. 

In drawing towards a conclusion, it is important to highlight the role of our telephone volunteers, driving volunteers who have continued as responders, and the work done by our Co-ordinator Committee members who have maintained a weekly rota to organise and back-up the volunteer tasks. The latter has gone past the usual monitoring and trouble-shooting to include contact with several individuals who have been particularly isolated during the pandemic. Leading up to Christmas, a village wide effort to provide a festive lunch from the Half Moon pub on Christmas Day for those isolated who wished to receive one, involved telephone contact by co-ordinators with all on our client list. Even those who declined a lunch were often pleased to have the contact, happy to enjoy a good chat. We are now engaged in similar planning for Easter. 

Warm thanks indeed are due to all who have participated over this momentous year! Lastly, it cannot be over-emphasised how much the bringing together of Windlesham Caring, (itself part and parcel of St John’s Church) with local councillors, other organisations and businesses in the village to support the community in a crisis has been both deeply satisfying and in a sense, sobering. The latter because it has been proved just what can be achieved given (a) urgent, unprecedented need and (b) the will to work and co-operate together. The challenge must now be to take this spirit forward into what we all hope will be a postpandemic era. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## Treasurer’s Report to APCM on Accounts for Year Ending 31[st ] December 2020 

## Financial Review 

Most Income and Expenditure is transacted through the General Fund which is Unrestricted in how it can be used. 

Other income and expenditure arise in funds that are restricted in their use, and some repair costs are charged to the funds that are set up for specific purposes. 

The Accounts show a deficit of income over expenditure before investment gains/losses across all funds of £9,586 (2019 surplus £44,361).   A fall in income compared with 2019 was to be expected given the global pandemic and the resulting lockdown which meant that our Hall and Link buildings were closed for a significant part of the year.  In order to offset the impact of this, the PCC took advantage of the Government’s Coronavirus Job Retention Scheme and furloughed Link staff.  Further savings have arisen in utility fees and maintenance costs. 

## Total Income 

Total Income for the year was £199,327 compared with £255,229 in 2019. Income arising from legacies reduced from £25,000 in 2019 to £1,874 in 2020. 

All our regular income comes from the continued generous support of members of our congregation, and we are thankful for their continued commitment to this Church especially through during these uncertain and difficult times.  Regular income has only shown a small drop during the year.  One off income has fallen predominantly arising from lost ‘collection’ income due to the church being closed for in-person services. This was particularly felt over the Christmas period. 

The reduction in Link/Hall rental income of £18,655 was partially offset by the receipt of a ”furlough grant” of £14,029.  The PCC also received £3,000 grant from the Rosaline Eastes Trust to offset rent payable for Curate housing.  PCC fees were also impacted by the lockdown as many weddings were postponed. 

Income arising from the Windlesham Magazine amounted to £17,407 with associated costs of £12,177.  We are tremendously grateful to the Magazine team who work hard to create this publication for the community. 

Windlesham Caring is run by a dedicated committee and team of volunteers who work tirelessly to help members of our community.   It has been a particularly busy year for them as they have supported the community during lockdown.  A surplus of income over expenditure of £574 is included within this year’s accounts.  A more detailed analysis of their transactions can be found in the Appendix to the accounts. 

Other Investment Income remained broadly static year on year with interest rates remaining low. Investment property rental income has been replaced by a grant from the Rosaline Eastes Trust as mentioned above. 

## Total Expenditure 

Total Expenditure for the year was £208,913 (2019: £210,868). 

Our Parish Share £90,444 (2019 £88,725), payable to the diocese, remains the most significant expenditure and, as expected, we are beginning to see small rises in this year on year. 

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**2019 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

In June 2020 we welcomed Sean Beagley as our curate and accordingly Ministry Costs have increased, as expected, reflecting housing and other expenses. 

As mentioned earlier we have seen a decrease in utility and maintenance costs due to our buildings being closed. 

During the year our PCC secretary kindly agreed to work on a voluntary basis until a replacement could be found.  This is reflected in the lower payroll costs for the year.  On 31 December 2020, Robin Evans, our long serving caretaker retired and Kim Murray, our Parish Administrator left us for an exciting new role with the Hope Hub.  We wish them both well in the future. 

## Cash and Investments 

Cash is held at Barclays Bank, with surplus funds on deposit but interest income is poor due to prevailing rates available. 

Longer term investments are held in CBF Church of England Investment funds. 

## Mission 

In line with PCC policy, we have set aside 10% of this year’s regular income, £14,622, for Charitable Giving.   More details can be found in the Appendix to the accounts. 

## Reserves 

We review the level of our reserves held, and the PCC is satisfied that the level of reserves held at 31st December 2020 is adequate. 

Free Unrestricted General Fund Reserves of £136,608 are considered suitable for present needs. Our Restricted Reserves of £240,938 are largely related to Property investments, and a smaller amount available for property repairs. 

## Finance Team 

Robin Bateman Sue Mainwaring (Caring) Ken Peterson (Magazine) Esther Westwood John Woods 

Grateful thanks go to these members of the finance team for their work on the accounts, budgets and all matters financial during the year. 

## Administration 

Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation. 

## Optional Information 

## Volunteers 

We would like to thank the many volunteers who work so hard to make our church the lively and vibrant community it is. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## Ministry Leadership Team & Parish Office 

The Ministry Leadership Team continues to work hard ensuring the delivery of Ministry across all areas of parish life. This has been under exceptionally difficult circumstances for most of 2020. 

The PCC would like to give sincere thanks to the Ministry Leadership Team of the Rector, Revd. Jonathan Hillman, Honorary Priest Revd. Kate Hillman, Curate Revd. Sean Beagley, Pioneer Community Worker Kate Howard and Lay Preacher Paul Howard for all their time, effort and immense work that they have put in to bring the services together - delivering, producing, recording and broadcasting - and for their leadership of the whole Church community. 

The PCC would also like to thank all those who have contributed in any and every way to maintain and enhance the life of our Church throughout 2020. 

The majority of the team in the Parish Office was furloughed or partially-furloughed from the first lockdown, and we saw the retirement of Robin, our caretaker, and the moving onto a new role for Kim, our Parish Administrator, thus leaving these roles vacant at the year end. 

## Structure, Governance and Management 

PCC members are appointed as set out in the Church Representation Rules. At St. John’s the membership of the PCC consists of the incumbent (our rector), churchwardens, and members elected by those members of the congregation who are on the electoral roll of the church. All those who are regular attenders at 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 PCC are to be spent. 

The PCC met 10 times during 2020 with a minimum level of attendance of 80% at all meetings.  8 of these meetings were on Teams (virtual). 

The Members of the Council has assessed the major risks to which the Parochial Church Council is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. 

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**2019 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## Administrative Information 

The Church of St John the Baptist is situated in Church Road, Windlesham. It is part of the Diocese of Guildford within the Church of England. 

The correspondence address is St John the Baptist, Church Road, Windlesham, GU20 6BL. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission (1128098). 

PCC members who have served during the reporting period are: 

**Ex Officio members** : Incumbent Revd. Jonathan Hillman (Chair) Curate Revd. Sean Beagley Churchwardens Karen Ciupak (Lay Chair) (from April 2016) Jo Wilkins (Treasurer) (from March 2018) Honorary Priest Revd. Kate Hillman **Elected members:** Deanery Synod Mr Richard Harbord (until Oct 2020) Mrs Hannah Taylor (from Nov 2018) Mr John Woods (from Oct 2020) PCC members Mr Stephen Ball (from April 2016) Miss Nicola Joynes (from April 2016) Mrs Lesley Morris (until Oct 2020) Mr Simon Taylor (from April 2016) Mr Paul Howard (from April 2019) Mrs Margaret Younghusband (until Oct 2020) Mrs Lynne Hill (until Oct 2020) Mr Morrison Thomas (from June 2018) Mrs Elizabeth Staniforth (from April 2019) **Co-opted members** Mrs Fiona Griffin (PSO) 

Approved by the PCC on 29[th ] April 2021 and signed on their behalf by the Revd. Jonathan Hillman (PCC Chair) 

## X 

Revd Jonathan Hillman Chair- Windlesham PCC 

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Charity No: 1128098 


## ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2020 Independent Examiner’s Report 

## **TO THE MEMBERS OF THE COUNCIL OF WINDLESHAM PAROCHIAL CHURCH COUNCIL** 

I report to the Members of the Council on my examination of the financial statements of Windlesham Parochial Church Council (the Parochial Church Council) for the year ended 31 December 2020. 

## **Responsibilities and basis of report** 

As the Members of the Council of the Parochial Church Council you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). 

I report in respect of my examination of the Parochial Church Council’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiner's statement** 

Since the Parochial Church Council’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of, which is one of the listed bodies. 

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. 

I understand that this has been done in order for financial statements to provide a true and fair view in 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- 1 accounting records were not kept in respect of the Parochial Church Council as required by section 130 of the 2011 Act; or 

- 2 the financial statements do not accord with those records; or 

- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. 

## **Frances Wilde FCCA DChA** 

**Warner Wilde Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF** 

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Dated: 



**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## Statement of Financial Activities Including Income and Expenditure Account for the Year Ended 31[st] December 2020 

|**Unrestricted Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**funds** <br>**general**<br>**designated**<br>**2020**<br>**2020**<br>**2020**<br>**Notes**<br>**£**<br>**£**<br>**£**<br>**Income from:**<br>Donations and legacies<br>163,784<br>-<br>349<br>Charitable activities<br>29,452<br>-<br>396<br>Investments<br>5,298<br>-<br>48<br>**Total income**<br>198,534<br>-<br>793<br>**Expenditure on:**<br>Charitable activities<br>Charitable Giving<br>**3**<br>14,622<br>-<br>-<br>Work of the Church<br>**3**<br>133,196<br>-<br>1,848<br>Property<br>**3**<br>35,884<br>-<br>3,121<br>Administration<br>**3**<br>20,242<br>-<br>-<br>**Total charitable expenditure**<br>203,944<br>-<br>4,969<br>Net gains/(losses) on investments<br>**6**<br>-<br>14,537<br>-<br>**Net incoming resources before transfers**<br>(5,410)<br>14,537<br>(4,176)|**Total** Unrestricted<br>Unrestricted<br>Restricted<br>funds<br>funds<br>funds<br>general<br>designated<br>**2020**<br>2019<br>2019<br>2019<br>**£**<br>**£**<br>**£**<br>**£**<br>164,133<br>186,627<br>-<br>1,408<br>29,848<br>56,654<br>-<br>1,298<br>5,346<br>9,109<br>-<br>133<br>199,327<br>252,390<br>-<br>2,839<br>14,622<br>13,597<br>--<br>-<br>135,044<br>127,381<br>-<br>2,453<br>39,005<br>43,942<br>-<br>-<br>20,242<br>23,495<br>-<br>-<br>208,913<br>208,415<br>-<br>2,453<br>14,537<br>-<br>26,988<br>-<br>4,951<br>43,975<br>26,988<br>386|Total <br>2019 <br>**£** <br>188,035<br>57,952<br>9,242<br>255,229<br>13,597<br>129,834<br>43,942<br>23,495<br>210,868<br>26,988<br>71,349|
|---|---|---|



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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

|**Net incoming resources before transfers**<br>Gross transfers between funds<br>**Net movement in funds**<br>Fund balances at 1 January 2020<br>**Fund balances at 31 December 2020**|(5,410)<br>-<br>(5,410)<br>142,018<br>136,608|14,537<br>-<br>14,537<br>124,365<br>138,902|(4,176)<br>-<br>(4,176)<br>245,114<br>240,938|4,951<br>-<br>4,951<br>511,497<br>516,448|43,975<br>(5,000)<br>38,975<br>103,043<br>142,018|26,988<br>5,000-<br>31,988<br>92,377<br>124,365|386<br>-<br>386<br>244,728<br>245,114|71,349<br>-|
|---|---|---|---|---|---|---|---|---|
|||||||||71,349<br>440,148|
|||||||||511,497|



The statement of financial activities includes all gains and losses recognised in the year. 

All income and expenditure derive from continuing activities. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## Balance Sheet as at 31[st] December 2020 

|**Notes**<br>**Fixed assets**<br>Investments<br>**7**<br>**Current assets**<br>Stocks<br>**8**<br>Debtors<br>**9**<br>Cash at bank and in hand<br>**Creditors: amounts falling due within**<br>**one year**<br>**10**<br>Net current assets<br>**Total assets less current liabilities**<br>**Income funds**<br>General restricted funds<br>Revaluation reserve<br>**12**<br>Unrestricted funds<br>Designated funds<br>**13**<br>General unrestricted funds<br>Revaluation reserve|**2020**<br>**£**<br>324<br>7,736<br>250,951<br>259,011<br>(61,858)<br>165,086<br>75,852<br>33,579<br>136,608<br>105,323|**£**<br>319,295<br>197,153<br>516,448<br>240,938<br>275,510<br>516,448|**2019**<br>**£**<br>635<br>11,042<br>261,402<br>273,079<br>(66,340)<br>169,262<br>75,852<br>33,579<br>142,018<br>90,786|**£**<br>304,758<br>206,739|
|---|---|---|---|---|
|||||511,497|
|||||245,114<br>266,383|
|||||511,497|



The financial statements were approved by the Members Of The Council on 15[th] April 2021. 

X X J Wilkins (Churchwarden & PCC Treasurer) K Ciupak (Churchwarden) Trustee Trustee 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## Notes to the Accounts for the Year Ended 31[st] December 2020 

## 1. Accounting Policies 

## _Charity Information_ 

Windlesham Parochial Church Council is a charity established by the Parochial Church Councils (Powers) Measure 1956 as amended and the Church Representation Rules. The Parish is within the Diocese of Guildford. 

## 1.1. Accounting Convention 

The accounts have been prepared in accordance with the Parochial Church Council's governing document, the Charities Act 2011 and “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 Republic of Ireland (FRS 102)” (effective 1 January 2019). The Parochial Church Council is a Public Benefit Entity as defined by FRS 102. 

The Parochial Church Council has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. 

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. 

The financial statements are prepared in sterling, which is the functional currency of the Parochial Church Council. Monetary amounts in these financial statements are rounded to the nearest 

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 

## 1.2. Going Concern 

At the time of approving the financial statements, the Members of the Council have a reasonable expectation that the Parochial Church Council has adequate resources to continue in operational existence for the foreseeable future. Thus the Members of the Council continue to adopt the going concern basis of accounting in preparing the financial statements. 

## 1.3. Charitable Funds 

Unrestricted funds are available for use at the discretion of the Members of the Council in furtherance of their charitable objectives unless the funds have been designated for other purposes. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Parochial Church Council. 

## 1.4. Income 

- Income is recognised when the Parochial Church Council is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the Parochial Church Council has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** 

Charity No: 1128098 

## 1.4 Income contd . 

Legacies are recognised on receipt or otherwise if the Parochial Church Council has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

## 1.5. Expenditure 

A liability is recognised when a legal or constructive obligation is identified. 

Expenses include VAT where applicable as the charity cannot reclaim it. 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

The PCC has maintenance responsibility for the consecrated land and buildings and certain other benefice properties within the Parish. Charity Law states that benefice and consecrated property are removed from the definition of charity for the purposes of the Charities Act and therefore these assets are not included in the financial statements and costs associated with their maintenance or improvement are written off in the year they are incurred. 

Various items of moveable church furnishings are vested in churchwardens for the use and benefit of the parishioners and cannot be disposed of without a faculty. There assets are regarded as 'inalienable' property held on special trust on behalf of the PCC and are therefore not accounted for within the PCC's accounts. 

## **St John's Hall** 

St John's Hall is built on land with no public access and there is a covenant stating that the land shall not be used for any other purposes than as a site for a Church Room or Hall or for such purposes as may be ancillary thereto. Therefore we consider that this property has no commercial market value. 

## **The Link** 

The Link is built on land with no public access. It is attached at one end to the Church and at the other end to St John's Hall. There is a complicated ownership structure of the land, between the Diocesan Board of Finance in trust for the PCC, the incumbent for the time being, and the PCC. Therefore we consider that the property has no commercial market value. 

## **Equipment** 

Individual items with a purchase price of under £5,000 are written off in the year in which it is acquired. 

## 1.6. Fixed Asset Investments 

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date.  Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred. 

## 1.7. Stocks 

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. 

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## 1.8. Cash And Cash Equivalents 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## 1.9. Financial Instruments 

The Parochial Church Council has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the Parochial Church Council's balance sheet when the Parochial Church Council becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the Parochial Church Council’s contractual obligations expire or are discharged or cancelled. 

## 1.10. Employee Benefits 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the Parochial Church Council is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## 1.11. Retirement Benefits 

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 

## 1.12. Leases 

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## 2. Critical accounting estimates and judgements 

In the application of the Parochial Church Council’s accounting policies, the Members of the Council are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## 3. Charitable Activities 

|**Charitable**<br>**Giving**<br>**Work of the**<br>**Church**<br>**Property Administration**<br>**2020**<br>**2020**<br>**2020**<br>**2020** <br>**£**<br>**£**<br>**£**<br>**£**<br>Staff costs<br>-<br>11,727<br>17,370<br>12,241<br>Charitable Activities<br>14,622<br>123,317<br>21,635<br>8,001<br>14,622<br>135,044<br>39,005<br>20,242<br>**Analysis by fund**<br>Unrestricted funds –<br>general<br>14,622<br>133,196<br>35,884<br>20,242<br>Restricted funds<br>-<br>1,848<br>3,121<br>-<br>14,622<br>135,044<br>39,005<br>20,242|**Total**<br>**2020**<br>**£**<br>41,338<br>167,575<br>208,913<br>203,944<br>4,969<br>208,913|**Total**<br>**2019**<br>**£** <br>44,788<br>166,080<br>210,868<br>208,415<br>2,453<br>210,868|
|---|---|---|



**For the year ended 31 December 2019** 

|**Charitable**<br>**Giving**<br>**Work of the**<br>**Church**<br>**Property Administration**<br>**2019**<br>**2019**<br>**2019**<br>**2019** <br>**£**<br>**£**<br>**£**<br>**£**<br>Staff costs<br>-<br>11,385<br>19,344<br>14,059<br>Charitable Activities<br>13,597<br>118,449<br>24,958<br>9,436<br>13,597<br>129,834<br>43,942<br>23,495<br>**Analysis by fund**<br>Unrestricted funds –<br>general<br>13,597<br>127,381<br>43,942<br>23,495<br>Restricted funds<br>-<br>2,453<br>-<br>-<br>-<br>13,597<br>129,834<br>43,942<br>23,495|**Total**<br>**2019**<br>**£** <br>44,788<br>166,080<br>210,868<br>208,415<br>2,453<br>210,868|
|---|---|



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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** 

Charity No: 1128098 

## 4. Members of the Council 

One PCC member was reimbursed £447 (2019: £1,231) for travel, ministry, subsistence, telephone and entertainment expenditure. 

## 5. Employees 

## **Number of employees** 

The average monthly number of employees during the year was: 

||**2020**|**2019**|
|---|---|---|
||**Number**|**Number**|
|Property Administration and Maintenance|1|1|
|Office and Administration|1|1|
||2|2|
|**Employment costs**|**2020**|**2019**|
||**£**|**£**|
|Wages and salaries|40,492|44,043|
|Other pension costs|846|745|
||41,388|44,788|



There were 6 (2019: 7) positions during the year equating to 2 (2019: 2) full time equivalents. 

There were no employees whose annual remuneration was £60,000 or more. 

## 6. Net Gains/(Losses) On Investments 

||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**designated**|designated|
||**2020**|2019|
||**£**|£|
|Revaluation of investments|14,537|26,988|



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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## 7. Fixed Asset Investments 

|**Listed**<br>**investments**<br>**Unlisted**<br>**investments**<br>**£**<br>**£**<br>**Cost or valuation**<br>At 1 January 2020<br>166,158<br>138,600<br>Valuation changes<br>14,537<br>-<br>At 31 December 2020<br>180,695<br>138,600<br>**Carrying amount**<br>At 31 December 2020<br>180,695<br>138,600<br>At 31 December 2019<br>166,158<br>138,600|**Total**<br>**£**<br>304,758<br>14,537<br>319,295<br>319,295<br>304,758|
|---|---|



## **Fixed asset investments revalued** 

Investment held by CCLA have been revalued at Market Value, the historic cost of these as at 31/12/20 was £75,903 (2019: £75,903). Those attributed to the "May Brown" reserve were valued as at 31/12/20 at £30,094 (2019: £25,285). 

Unlisted investments represent the PCC’s loan receivable from the Rosaline Eastes Trust which was used to finance the purchase of a property in Poplar Avenue Windlesham.   The loan is repayable at 25.1% of the prevailing market value of the property. 

The Rosaline Eastes Trust advised the PCC that the market value of the loan at 31/12/18 was £138,600.  The historic cost of the loan at 31/12/19 and 31/12/18 was £62,748. 

|8. Stocks<br>Finished goods and goods for resale<br>9. Debtors<br>**Amounts falling due within one year:**<br>Other debtors<br>10. Creditors: Amounts Falling Due Within One Year<br>Other creditors<br>Accruals and deferred income||**2020**<br>**£**<br>324<br>**2020**<br>**£**<br>7,736<br>**2020**<br>**£**<br>24,833<br>37,025<br>61,858|**2019** <br>**£** <br>635<br>**2019**<br>**£**<br>11,042<br>**2019**<br>**£**<br>30,008<br>36,332<br>66,340|
|---|---|---|---|
|||||



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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** 

Charity No: 1128098 

## 11. Retirement Benefit Schemes 

## **Defined contribution schemes** 

St John the Baptist (Windlesham) PCC (PB 2014) participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers. 

The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014. 

The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections, Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes. 

Pension Builder Classic provides a pension for members for payment from retirement, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Bonuses may also be declared, depending upon the investment returns and other factors. 

Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. This account may have bonuses added by the Board before retirement. The bonuses depend on investment experience and other factors. There is no requirement for the Board to grant any bonuses. The account, plus any bonuses declared, is payable from members’ Normal Pension Age. 

There is no sub-division of assets between employers in each section of the Pension Builder Scheme. 

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102.  This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. 

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent was carried out as at 31 December 2016. A valuation as at 31 December 2019 was under way as at 31 December 2020. 

For the Pension Builder Classic section, the valuation revealed a deficit of £14.2m on the ongoing assumptions used. At the most recent annual review, the Board chose not to grant a discretionary bonus, which will have acted to improve the funding position. There is no requirement for deficit payments at the current time. 

For the Pension Builder 2014 section, the valuation revealed a surplus of £1.8m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. 

The legal structure of the scheme is such that if another employer fails, St John the Baptist (Windlesham) PCC could become responsible for paying a share of that employer’s pension liabilities. 

The charge to profit or loss in respect of defined contribution schemes was £846 (2019: £745). 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## 12. Restricted Funds 

||**Balance at**|**Incoming**|**Resources**||**Balance at**|**Incoming**|**Resources**|**Balance at**|
|---|---|---|---|---|---|---|---|---|
|||**Resources**|**Expended**|||**Resources**|**Expended**||
||**1 January**||||**1 January**|||**31 December**|
||**2019**||||**2020**|||**2020**|
||**£**|**£**|**£**||**£**|**£**|**£**|**£**|
|Organ<br>Restoration|10,068|474||-|10,542|188|(1,092)|9,638|
|St Alban's|205,028|133||-|205,161|48|-|205,209|
|Fabric<br>Restoration|18,756|-||-|18,756|-|(3,121)|15,635|
|Ma'Mites|6,102|824|(1,445)||5,481|208|-|<br>5,689|
|Windlesham<br>Caring|4,774|1,408|(1,008)||5,174|349|(756)|<br>4,767|
||244,728|2,839|(2,453)||245,114|793|(4,969)|240,938|



Organ Restoration Fund is held to provide funding in case of major repair to the organ. 

St Albans Fund emanates from the sale of St Albans Church building in 1973 plus profit from subsequent property investment. Currently £62,748 (cost) plus £75,852 (revaluation at 31/12/17) is invested in the PCC's loan to a trust which owns a house (see investments) and is therefore not available for other purposes, and the balance is held for building work. 

Fabric Restoration Fund is set aside to meet future significant building repairs. 

Windlesham Caring is a voluntary-run service for people living in Windlesham who need help at home or with transport. Reserves of £3,887 were introduced as a donation on 1 January 2018, the date at which the PCC was considered to have taken on ultimate responsibility for governance. The service had been run for more than 20 years prior to this and continues to be managed on a day to day basis by an enthusiastic committee of volunteers. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## 13. Designated Funds 

|**Balance at**<br>**1 January**<br>**2019**<br>**£**<br>Fundays/AV<br>2,740<br>Property<br>Repair Fund<br>5,000<br>Capital<br>Appreciation<br>64,123<br>"May Brown"<br>Fund<br>20,514<br>92,377|**Transfers**<br>**Revaluation**<br>**Balance at**<br>**1 January**<br>**2020**<br>**Revaluation**<br>**Balance at**<br>**31 December**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>-<br>2,740<br>-<br>2,740<br>5,000<br>-<br>10,000<br>-<br>10,000<br>-<br>22,217<br>86,340<br>9,727<br>96,067<br>-<br>4,771<br>25,285<br>4,810<br>30,095<br>5,000<br>26,988<br>124,365<br>14,537<br>138,902|
|---|---|



Designated funds are set up for the following purposes: 

**Capital appreciation** (Investment revaluation) reserve represents the excess of market value of investments over their historical cost at the balance sheet date; this will be available to the general fund when the investments are sold. 

**May Brown Bequest** is held to provide income to the general fund. The fund was transferred from the restricted fund during the year ended 31 December 2018, on review of the documentation supporting the original gift and on taking legal advice it was determined that the Bequest did not have restricted purpose. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## 14. Analysis of Net Assets Between Funds 

|**Unrestricted**<br>**Funds**<br>**Designated**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**2020**<br>**2020**<br>**2020**<br>**£**<br>**£**<br>**£**<br>Fund balances at 31 December 2020 are<br>represented by:<br>Investments<br>-<br>126,162<br>193,133<br>Current assets/(liabilities)<br>136,608<br>12,740<br>47,805<br>136,608<br>138,902<br>240,938|**Total**<br>Unrestricted<br>Funds<br>Designated<br>Funds<br>Restricted<br>Funds<br>**2020**<br>2019<br>2019<br>2019<br>**£**<br>£<br>£<br>£<br>319,295<br>-<br>111,625<br>193,133<br>197,153<br>142,018<br>12,740<br>51,981<br>516,448<br>142,018<br>124,365<br>245,114|Total<br>2019<br>£<br>304,758<br>206,739<br>511,497|
|---|---|---|



## 15. Financial commitments, guarantees and contingent liabilities 

There are no financial commitments, guarantees or contingent liabilities. 

## 16. Related Party Transactions 

There were no disclosable related party transactions during the year (2019 - none). 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** 

Charity No: 1128098 

## 17. Contingent Assets 

**Poplar Avenue** 

The PCC has a loan receivable from the Rosaline Eastes Trust who own a property in Poplar Avenue Windlesham.  The loan is repayable at 25.1% of the prevailing market value of the property.  The terms of the trust restrict who may occupy the property and on this basis rental income is not always generated.  In previous years the PCC had incurred the running costs of the property. 

Currently more has been expended than received in rental income, meaning that the Trust has a liability to the Parochial Church Council. The relative difference is monitored on an on-going basis. As crystallisation of this asset is contingent on the Trust disposing of the property to generate liquid funds, the asset is considered to be contingent on this event and therefore not valued and included in these financial statements. 

## 18. Subsidiaries 

The registered charity Jonathan Polewhele reports to the Charity Commission in accordance with the requirements for its size. As the group is small, there is no requirement in law to produce consolidated accounts. The assets of the charity are not therefore included within the accounts of the PCC. 

Details of the Parochial Church Council's subsidiaries at 31 December 2018 are as follows: 

The Parochial Church Council is the sole trustee of the registered charity Jonathan Polewhele number 277176. 

|**Name of undertaking**|**Registered**|**Nature of business**|**Class of**|**% Held**|
|---|---|---|---|---|
||**office**||**shares held**|**Direct Indirect**|
|Jonathan Polewhele|UK|Charity|Beneficial interest|100.00|
|Number 277176|||in and control of||
||||registered charity||



The aggregate capital and reserves and the result for the year of subsidiaries excluded from consolidation was as follows: 

|**Name of undertaking**|**Profit/(Loss)**|**Capital and**|
|---|---|---|
|||**Reserves**|
||**£**|**£**|
|Jonathan Polewhele|-|25,000|
|Number 277176|||



The investments in subsidiaries are stated at cost, as there is no identifiable cost associated with Jonathan Polewhele registered charity number: 277176, there is no cost on the accounts of the PCC. 

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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 

## APPENDICES 

The following are included solely for information. They do not form part of the accounts. 


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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 


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**2020 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** 

Charity No: 1128098 


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