2021 ## Annual Report Windlesham Parochial Church Council Charity No: 1128098 **2021 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 2021. 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** A R Mitchell BA FCA Mitchell and Co Ltd 13 Verran Road Camberley Surrey GU15 2ND P a g e ii | REPORT **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## Table of Contents |Table of Contents .................................................................................................................................................................................................. iii| |---| |REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31ST DECEMBER 2021 ................................ 1| |Aim and Purposes .................................................................................................................................................. 1| |Objectives and Activities ..................................................................................................................................... 1| |Safeguarding .............................................................................................................................................. 2| |Regular Worship and Prayer ...................................................................................................................... 2| |Other Key Highlights and Updates from 2021 ........................................................................................... 3| |Charitable Giving ....................................................................................................................................... 5| |Organisational Structure of PCC ................................................................................................................ 5| |Windlesham Caring.................................................................................................................................... 6| |Financial Review ................................................................................................................................................... 7| |Total Income ............................................................................................................................................. 7| |Total Expenditure ..................................................................................................................................... 7| |Cash and Investments ............................................................................................................................... 8| |Mission ...................................................................................................................................................... 8| |Reserves .................................................................................................................................................... 8| |Finance Team ............................................................................................................................................ 8| |Administration ........................................................................................................................................... 8| |Optional Information ............................................................................................................................................ 8| |Volunteers ................................................................................................................................................. 8| |Ministry Leadership Team & Parish Office ................................................................................................ 8| |Structure, Governance and Management ..................................................................................................... 9| |Administrative Information ............................................................................................................................. 10| |ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31STDECEMBER 2021 ......................... 11| |Independent Examiner’s Report .................................................................................................................... 11| |Statement of Financial Activities Including Income and Expenditure Account for the Year| |Ended 31stDecember 2021.............................................................................................................................. 12| |Notes to the Accounts for the Year Ended 31stDecember 2021 ....................................................... 15| |1.
Accounting Policies ........................................................................................................................ 15| |2.
Critical accounting estimates and judgements ............................................................................. 18| |3.
Charitable Activities ....................................................................................................................... 18| |4.
Members of the Council ................................................................................................................ 19| |5.
Employees ..................................................................................................................................... 19| |6.
Net Gains/(Losses) On Investments .............................................................................................. 19| |7.
Fixed Asset Investments ................................................................................................................ 20| |8.
Stocks ............................................................................................................................................. 20| REPORT | P a g e iii **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 |9.|Debtors .......................................................................................................................................... 20| |---|---| |10.|Creditors: Amounts Falling Due Within One Year ......................................................................... 20| |11.|Retirement Benefit Schemes ......................................................................................................... 21| |12.|Restricted Funds ............................................................................................................................ 22| |13.|Designated Funds .......................................................................................................................... 23| |14.|Analysis of Net Assets Between Funds .......................................................................................... 24| |15.|Financial commitments, guarantees and contingent liabilities ..................................................... 24| |16.|Related Party Transactions ............................................................................................................ 24| |17.|Contingent Assets .......................................................................................................................... 25| |18.|Subsidiaries .................................................................................................................................... 25| |APPENDICES .......................................................................................................................................................... 26|| P a g e iv | REPORT **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31ST DECEMBER 2021 ## 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 are 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 struggling or dancing through our **loving God** in and through all like you who are on journey of life that you will find St John's we say, think and do. discovery with God. to be a place **for you** . Throughout 2021 our discussions and actions continued to be overshadowed by the effects of the global Covid-19 Pandemic. 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 In this report we will reflect 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. 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. REPORT | P a g e 1 **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 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 2021, the Parish Safeguarding Officer, Fiona Vernon, has continued to report to the PCC at each meeting by providing both written and oral reports. A PCC safeguarding team has been set up to ensure that safeguarding and inclusion is embedded into the culture of St John’s. All concerns raised in respect of children and adults are dealt with and documented electronically as required and, where necessary, the advice of the Diocesan Safeguarding Advisor is sought. Physical gatherings and 'regulated activities' recommenced during 2021 and we have continued to be mindful of the need for safe recruitment and safer working practices. The diocese safeguarding audit process has brought to the fore the need to complete risk assessments for all regulated activities at St John's and provide role descriptions for all volunteers within those activities. The renewal period of DBS certificates has been shortened to once every three years and additional training modules have been made available from the diocese both of which are being rolled out to volunteers. During 2021 we have recruited two volunteers to the Children's Team and eight for the Christmas Day lunch. ## Regular Worship and Prayer Our Regular Worship and Prayer in 2021 continued to be shaped by the spread of, and response to, COVID19. We began the year with worship on-line only due to lockdown and were thankful for the dedicated team that allowed us to lead and broadcast service from the church building. When we re-opened church for in-person worship a red/green/amber system for seating was adopted to allow the congregation to choose what sort of seating arrangements they felt most comfortable with. COVID-19 precautions continued with hand cleaning on entry to the church and prior to the receipt of communion, a register of all who attended services for contact tracing purposes was kept in accordance with government and Church of England guidelines. Like many organisations, we continued to adapt with the use of technology to continue to reach out to our church family and our wider community, in support of worship and prayer. Services were live streamed as well as available for viewing online afterwards which allowed ‘attendance’ from both local and global communities. - Sunday Worship – we continued with the one style service for all at the start of 2021 with our first face to face service resuming on March 28 2021. We began by gathering outside for sung worship before making our way into the church building as communal singing was still not allowed inside to begin with. We also continued live streaming and recording for YouTube. - Zoom Coffee time continued until we were allowed to host refreshments back within our buildings. - • Night Prayer, Compline, was held via Facebook live until 30 April 2021, having run continuously since the first lockdown in 2020. P a g e 2 | REPORT **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 - Sung worship was restarted in-line with the gradual lifting of restrictions, first outside in gatherings before the main service in church, then in church with the choir only, and finally with all able to sing in church but in masks with social distancing. - In response to the needs of differing members of our church community and holding all that we had learnt through lockdowns ‘The Gathering’ was launched on 7 November 2021. Meeting to set up from 9.00am with refreshments being served from 9.15am and breaking for worship at 10.00am. A more formal classic style service in church and a contemporary style service in the Hall. The community then comes together again afterwards for further fellowship. Some services eg, Remembrance Sunday continued as a one congregation. - SJB Community Prayer Evenings were limited to one in 2021. - Closer to God, led by Marcia Page was re-launched on Zoom in February 2021 and continued in this format monthly. As well as our regular services, we enable our community to engage with God at significant points of their journey through life. Very sadly attendance was limited at weddings, funerals and baptisms for some of the year. During this time were offered these services in a different way, and were able to walk through family joys and bereavement with many through the year. At the end of 2021 there were 126 people on the Electoral Roll, 49 of whom are not resident within the Parish. There were 9 baptisms, 7 marriages and 17 funerals. ## Other Key Highlights and Updates from 2021 ## _Parish Administrator_ After advertising on social media, the Parish magazines for Windlesham and Chobham as well as the DSS, Diocese and other local websites over the summer, we received 23 expressions of interest for the role. After a round of interviews with shortlisted candidates, Claire Minne was duly appointed. We give a heartful welcome to her and her organizational touch in managing Parish administration and supporting our clergy and leadership team. ## _SJB Kids_ Our Pioneer Community Worker, Kate Howard, went on Maternity leave in January 2021 (returning in September 2021). As groups were still not allowed to meet in person at this point there was no real need for alternative provision throughout most of 2021. Kate did complete some Keep in Touch days to allow for planning sessions and some ‘touching base’ moments with our children, youth and families. For example, our Year 6 children received Bibles to bid them farewell from SJB Kids and to welcome them to SJB Youth. The regular Zoom Coffee time on a Sunday also provided an opportunity to maintain contact with our families, as did the SJB Kids WhatsApp group. Kate returned in September 2021 and began the process of rebuilding SJB Kids. Our first step was to begin to explore the options for SJB Kids on a Sunday morning (Junior Church) and to find a way to welcome families back in to church. The Covid -19 restrictions were still challenging at this time, but slowly we were able to open up and run a group on a Sunday morning. The planning for the Children and Youth was closely integrated with the development of the new Sunday Service style. We began with a relaxed session the rebuild friendships and catch up with one another after around 18 months of not meeting together. We began more structured sessions at the same time as the new service style was launched. With the parallel service structure, we are able to offer SJB Kids to all families, regardless of their preferred worship styles. We have not managed to re-start all of the activities that we were running pre-Covid, for example Family Café and Who Let the Dads Out. We felt that until we were able to build teams to run these activities it was not right to re-start them. We hope that 2022 onwards will see these teams growing and these valuable ministries restarting. REPORT | P a g e 3 **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Bumps and Babies – Bumps and Babies did restart once we were able to meet inside again. Take up was limited and the decision was made to focus our efforts on building up Ma’Mites. Those attending Bumps and Babies were encouraged instead to come to Ma’Mites so that there was a single point of contact and concentrated effort for this season of Children’s and family's ministry. In the future we are hoping to return to meeting monthly as a separate session and resuming regular walks and socials. ## _Ma’Mites_ Both Youth Club and Sunday Morning SJB Youth continued to be suspended in 2021 due to Covid-19 restrictions. 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. We did run a Pizza night for new year 7s in September to retain some relationship with this age group and mark the move from SJB Kids to SJB Youth activities. We are hopeful in 2022 that we can rebuild our teams and prayerfully consider the right path for SJB Youth ministry going forward. ## _Community Links_ Schools work – Kate and Sean visited Windlesham Village Infant School to celebrate Harvest with them and then the school came to visit (74 children from Year 1 and 2) to find out more about Remembrance Day and the War Memorial. We also supported the school at their Bonfire Night event. We reached out to local schools, pre-schools, and nurseries at Christmas to help us create our ‘Star’ display. It was lovely to have positive engagement from so many of them to help us decorate and celebrate Christmas. We look forward to building more community links in 2022. ## _Easter and Christmas_ Easter and Christmas continued to look a little different this year, with services allowed to take place in person but either with restrictions and social distancing or with the threat of rising Covid cases, many took place in a hybrid format, both livestreamed and in-person. Easter still saw restrictions to live sung worship, children’s and youthwork and social distancing still in place, but Compline in Holy Week, an online Maundy Thursday meal and Good Friday’s ‘Hour at the Cross’ all still took place. On Easter Sunday the Dawn Service moved to the lawn outside of church and an Easter Celebration took place, as with previous pre-covid years. Advent and Christmas 2021 allowed for in-person worship, still with social distancing, as well as gathered sung worship, but rising Covid cases meant that many of our larger services were ticket only. The worsening situation with the pandemic, however severely impacted in-person numbers at our celebrations, as people looked to protect Christmas family gatherings, apart from the Crib service which saw a record number of attendees. Our services and activities included; - A Church Christmas Card – Delivered to all private residences within the GU20 postcode, as well as other local members and businesses. - A Christingle Café and Service – In Person, but with reduced numbers due to loss of Family Café regulars. - Family Carols – In Person. - Advent Story Time – an online daily story time for our younger members, this year written ‘inhouse’ by Caitlin Wilkins, following the story of Christmas and read by warm and familiar faces from our church family – Via You Tube. P a g e 4 | REPORT **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 - Nine Lessons and Carols both in-person and streamed to a wider audience to compensate for the restrictions on the number of people allowed into church. - Crib Service – In-person. - Community Carols – Headed up by the Community Engagement Team with participation by the St John’s church choir, and two readers from the church readers team, in partnership with the Field of Remembrance Trust, Rainbow Corner Day Nursery, Fieldhouse Coffee – We gathered with the community on the Field of Remembrance to sing Christmas Carols and hear the Christmas Story, with seasonal refreshments supplied by Fieldhouse Coffee. - Christmas Eve Service of Private Prayer – in-person. - Midnight Communion – Online and in-person. - 8am Christmas Day Communion – in-person. - 10am Christmas Day Celebration – in-person. - Boxing Day Online Diocesan Service via You Tube A Community Christmas day lunch also took place, hosted at the St John’s link and hall and with the assistance of the safeguarding team and several members of St John’s church. ## _Holiday at Home_ After the restrictions of 2021, there was great excitement when everyone at Holiday at Home was able to reconvene in person in St John's Hall in July for real afternoon tea. The chatter flowed as fast as the tea and all seemed able to hear each other despite continued social distancing! What a delight it was to see so many happy faces - and what a difference from delivering tea in a box last year! After much thought, we also went ahead with our Christmassy afternoon in December, and the excellent turnout and enthusiasm of our guests was proof enough that it was the right decision. The team is pleased to be offering a full programme of events in 2022. 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 in spite of the financial challenges, it was important to continue to support the two local charities in 2021, Camberley Youth for Christ and Connect Counselling Service. We know that both charities highly value our financial support. 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. ## Organisational Structure of PCC The PCC continues to be challenged by a number of issues and it has endeavoured to re-organise so that there is clarity on who does what as part of a more formal Teams structure. It is imperative that we continue to develop fully functioning Teams to enable our clergy to concentrate on that which they have been called and trained to do. The Teams structure is as follows:- - Standing Committee - Safeguarding and Inclusion - Sustainability - Premises, Building and Infrastructure - Finance - Partnerships - Community Engagement - Ministry Leadership REPORT | P a g e 5 **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Meetings were initially via Zoom but we very gratefully resumed Face to Face meetings mid-year and increased the frequency. 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 in the midst of a continuing changing landscape. The commitment and dedication of our Church Wardens throughout 2021 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 2021 that we will need to see additional support from the PCC and wider church in general to allow us to move forward at this pivotal moment in time. We cannot continue to rely upon so few doing so much. It is hoped that volunteers could contribute time and energy from their broad spectrum of skills into any of the Teams detailed above. We ask for the prayers of our church family and wider community to open their hearts to offer support to the church community in this way. ## Windlesham Caring This will be, thankfully in many ways, a brief report compared with 2020 when our organisation had to respond to the challenge of the onset of the Covid pandemic. This had forced upon us many changes to our entire operation- the temporary cessation of our driving duties, the unprecedented demands posed by isolation and vulnerability, the rapid computerisation of our records system among them. 2021 saw a return to driving as our main function, with hospitals and clinics opening up, and the transport of many vulnerable clients to vaccination centres a major priority. Consolidation has been the theme in many respects, especially of our now paperless recording involving continued use of the Church ‘SharePoint’ facility. As with all digital systems this has posed challenges along the way, but we are grappling with the occasional glitches that occur. At present we see no pressing reason to go back to our analogue recording and bag-passing activities, sociable though these were. After the first wave of the pandemic our finances had benefited from an injection of funds left over from the Local Authority ‘Surrey Heath Prepared’ initiative, for which we were grateful. Some of this money was allocated to the village -wide effort to provide festive lunches to the isolated and vulnerable at Christmas 2021. This initiative was repeated at Easter, and we again participated by providing funds and assisting with transport. The need for transport to hospitals clinics, etc has continued at a steady level, though we get the impression that demand is still somewhat limited by the ongoing pandemic and its detrimental effects on the NHS. We are grateful for the support we have received from Vicki Turton of Surrey Community Action, especially for the provision of PPE and ongoing advice. ‘Phone chatting’ which was set up in the pandemic has continued and probably will remain as an important provision to relieve isolation and to support carers. The efforts of all our volunteers and certain key people who have worked with us throughout the pandemic were recognised at a ‘Ploughman’s Lunch’ event at the Link in November. An edited version of the Chairman’s speech of thanks appeared in the January edition of the Windlesham Magazine. It bears repetition however that we could not do without our wonderful band of volunteers and co-ordinators. At present seemingly a very stable group- with few ‘comings and goings’ over the last year- we value all of them highly. Larry Jennings, Chairman P a g e 6 | REPORT **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## 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 surplus of income over expenditure before investment gains/losses across all funds of £47,383 (2021 deficit £9,586). ## Total Income Total Income for the year was £216,902 compared with £199,327in 2020. Income arising from legacies increased to £20,000 in 2021 from £1,874 in 2020 which is the main reason for the increased income for the year. All our regular income comes from the continued generous support of members of our congregation, and we are thankful for their continued commitment to the Church. Regular income has fallen slightly during the year, donations which we receive annually have been shown in one-off income in 2021 rather than in regular income. This also accounts for the increase in one off donations. Link/Hall rental income reduced further in 2021 due to ongoing restrictions of the global pandemic. It was partially offset by the receipt of a ”furlough grant” of £6,007. The PCC also received £6,000 grant from the Rosaline Eastes Trust to offset rent payable for Curate housing and to reduce the level of the contingent asset. An appeal for funds to cover an increase in Curate housing costs was very successful and resulted in income of £8350. PCC fees rallied a little compared with the previous year as there were periods when the church was allowed to conduct weddings under certain restrictions. Income arising from the Windlesham Magazine amounted to £17,908 with associated costs of £11,890. 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 busy year for them as they have continued to support the community during lockdown. Further details can be found is a separate report dedicated to their work and their accounts are found in the annexes 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 £165,519 (2020: £208,913). Our Parish Share £90,444 (2019 £88,725), payable to the diocese, remains the most significant expenditure and remained at the same levels as 2020. The credit against church repairs is due to the release of an over provision for repair costs related to the last quinquennial inspection. . Payroll costs were lower than 2020 as a result of our Community Worker being on Maternity Leave for part of the year, the church no longer employing a caretaker for the Link and our Link administrator also REPORT | P a g e 7 **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 being employed for fewer hours. We are very fortunate that a team of volunteers led by Steve Ciupak have taken on maintenance and care of our Link and Church buildings. ## 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, £14,171, 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 2021 is adequate. Free Unrestricted General Fund Reserves of £131,936 are considered suitable for present needs. Our Restricted Reserves of £287,993 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 - (Finance Officer) John Woods Grateful thanks go to these members of the finance team for their support 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. ## 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 2021. The PCC would like to give sincere thanks to the Ministry Leadership Team of the Rector, Revd. Jonathan Hillman, Curate, Revd. Sean Beagley, Pioneer Community Worker Kate Howard, Honorary Priest Revd. Kate H, and Occasional 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 2021. P a g e 8 | REPORT **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Most of the team in the Parish Office were furloughed or partially furloughed as lock down continued but we were delighted to welcome Claire Minne as our new Parish Administrator. ## 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 2021 with a minimum level of attendance of 80% at all meetings. 7 of these meetings were on Teams (virtual) and the last 3 months were hybrid with most members present in the Link and those unable to attend in person using Zoom. We also had one extraordinary meeting in May regarding the housing for the Curate. The Members of the Council has assessed the major risks and created relevant Risk Assessments to which the Parochial Church Council is exposed. The PCC is satisfied that systems are in place to mitigate exposure to the major risks. REPORT | P a g e 9 **2021 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|||| ||Mrs Hannah Taylor||(from May 2018)| ||Mr John Woods||(from Oct 2020)| |PCC members|||| ||Mr Stephen Ball||(from April 2016)| ||Miss Nicola Joynes||(Until May 2021)| ||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)| ||Mr Mark Mainwaring||(from Oct 2020)| ||Mrs Fiona Burlinson||(from Oct 2020)| ||Mrs Corinne Wilson||(from Oct 2020)| ||Mrs Jane Jennings||(from Oct 2020)| ||Mrs Lin Howland||(from Oct 2020)| ||Mr Graham Howland||(from Oct 2020)| ||Mrs Julie Taylor||(from Oct 2020)| |Secretary|Mrs Caroline Isaac-Hamdan||(from May 2021)| |**Co-opted members**|||| ||Mrs Fiona Vernon|(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 P a g e 10 | REPORT Charity No: 1128098 ## ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2021 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 2021. ## **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** 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 accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 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. Dated: ______________________________ Andrew Mitchell BA FCA P a g e 11 | ACCOUNTS **2021 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 2021 |**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
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**designated**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
160,712
-
20,960
Charitable activities
29,222
-
758
Investments
5,243
-
7
**Total income**
195,177
-
21,725
**Expenditure on:**
Charitable activities
Charitable Giving
**3**
14,171
-
-
Work of the Church
**3**
133,925
-
1,586
Property
**3**
34,891
-
(26,916)
Administration
**3**
11,862
-
-
**Total charitable expenditure**
194,849
-
(25,330)
Net gains/(losses) on investments
**6**
-
26,530
-
**Net incoming resources before transfers**
328
26,530
47,055|**Total** Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
**2021**
2020
2020
2020
**£**
**£**
**£**
**£**
181,672
163,784
-
349
29,980
29,452
-
396
5,250
5,298
-
48
216,902
198,534
-
793
14,171
14,622
--
135,511
133,196
-
1,848
7,975
35,884
-
3,121
11,862
20,242
-
-
169,519
203,944
-
4,969
26,530
-
14,537
-
73,913
(5,410)
14,537
(4,176)|Total
2020
**£**
164,133
29,848
5,346
199,327
14,622
135,044 1
39,005
20,242
208,913
14,537
4,951| |---|---|---| ACCOUNTS | P a g e 12 ## **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** ## Charity No: 1128098 |**Net incoming resources before transfers**
Gross transfers between funds
**Net movement in funds**
Fund balances at 1 January 2021
**Fund balances at 31 December 2021**|328
(5,000)
(4,672)
136,608
131,936|26,530
5,000
31,530
138,902
170,432|47,055
-
47,055
240,938
287,993|73,913
-
73,913
516,448
590,361|(5,410)
-
(5,410)
142,018
136,608|14,537
-
14,537
124,365
138,902|(4,176)
-
(4,176)
245,114
240,938|4,951
-| |---|---|---|---|---|---|---|---|---| |||||||||4,951
511,497| |||||||||516,448| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. P a g e 13 | ACCOUNTS **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## Balance Sheet as at 31[st] December 2021 |**Notes**
**Fixed assets**
Investments
**7**
**Current assets**
Stocks
**8**
Debtors
**9**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**10**
Net current assets
**Total assets less current liabilities**
**Income funds**
General restricted funds
Revaluation reserve
**12**
Unrestricted funds
Designated funds
**13**
Capital appreciation of investments
General unrestricted funds|**2021**
**£**
204
7,459
272,042
279,705
(35,169)
212,141
75,852
38,579
131,853
131,936|**£**
345,825
244,536
590,361
287,993
302,368
590,361|**2020**
**£**
324
7,736
250,951
259,011
(61,858)
165,086
75,852
33,579
105,323
136,608|**£**
319,295
197,153| |---|---|---|---|---| |||||516,448| |||||240,938
275,510| |||||516,448| The financial statements were approved by the Members Of The Council on 8[th] May 2022. ## X J Wilkins (Churchwarden & PCC Treasurer) Trustee X K Ciupak (Churchwarden) Trustee P a g e 14 | ACCOUNTS **2021 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 2021 ## 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. ACCOUNTS | P a g e 15 **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 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 at 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. P a g e 16 | ACCOUNTS **2021 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. ACCOUNTS | P a g e 17 **2021 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. ## 3. Charitable Activities |**Charitable**
**Giving**
**Work of the**
**Church**
**Property Administration**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
Staff costs
-
4,268
9,751
5,154
Charitable Activities
14,171
131,243
(1,776)
6,708
14,171
135,511
7,975
11,862
**Analysis by fund**
Unrestricted funds –
general
14,171
133,925
34,891
11,862
Restricted funds
-
1,586
(26,916)
-
14,171
135,511
7,975
11,862
**For the year ended 31 December 2020**
**Charitable**
**Giving**
**Work of the**
**Church**
**Property Administration**
**2020**
**2020**
**2020**
**2020**
**£**
**£**
**£**
**£**
Staff costs
-
11,727
17,370
12,241
Charitable Activities
14,622
123,317
21,635
8,001
14,622
135,044
39,005
20,242
**Analysis by fund**
Unrestricted funds –
general
14,622
133,196
35,884
20,242
Restricted funds
-
1,848
3,121
-
14,622
135,044
39,005
20,242|**Total**
**2021**
**£**
19,173
150,346
169,519
194,849
(25,330)
169,519|**Total**
**2020**
**£**
41,338
167,575
208,913
203,944
4,969
208,913
**Total**
**2020**
**£**
41,338
167,575
208,913
203,944
4,969
208,913| |---|---|---| P a g e 18 | ACCOUNTS **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## 4. Members of the Council Two PCC members were reimbursed £810 (2020: £447) for travel, ministry, subsistence, telephone and entertainment expenditure. One member of the PCC was paid £10,500 for property rental. ## 5. Employees ## **Number of employees** The average monthly number of employees during the year was: ||**2021**|**2020**| |---|---|---| ||**Number**|**Number**| |Property Administration and Maintenance|0.5|1| |Office and Administration|0.5|1| |Lay Ministry||| ||1.0|2| |**Employment costs**|**2021**|**2020**| ||**£**|**£**| |Wages and salaries|17,554|40,492| |Other pension costs|1,619|846| ||19,173|41,388| There were 3 (2020: 6) positions during the year equating to 1.5 (2020: 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| ||**2021**|2020| ||**£**|£| |Revaluation of investments|26,530|14,537| ACCOUNTS | P a g e 19 **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## 7. Fixed Asset Investments |**Listed**
**investments**
**Unlisted**
**investments**
**£**
**£**
**Cost or valuation**
At 1 January 2021
180,695
138,600
Valuation changes
26,530
-
At 31 December 2021
207,225
138,600
**Carrying amount**
At 31 December 2021
207,225
138,600
At 31 December 2020
180,695
138,600|**Total**
**£**
319,295
26,530
345,825
345,825
319,295| |---|---| ## **Fixed asset investments revalued** Investment held by CCLA have been revalued at Market Value, the historic cost of these as at 31/12/21 was £75,903 (2020: £75,903). Those attributed to the "May Brown" reserve were valued as at 31/12/21 at £34,970 (2020: £30,094). 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 and do not consider that this has materially changed since. The historic cost of the loan was £62,748. ## 8. Stocks |Finished goods and goods for resale
9. Debtors
**Amounts falling due within one year:**
Other debtors
10. Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income||**2021**
**£**
204
**2021**
**£**
7,459
**2021**
**£**
29,910
5,259
35,169|**2020**
**£**
324
**2020**
**£**
7,736
**2020**
**£**
24,833
37,025
61,858| |---|---|---|---| ||||| P a g e 20 | ACCOUNTS **2021 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. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers. CWPF has two sections: 1. the Defined Benefits Scheme 2. the Pension Builder Scheme, which has two subsections; - a. a deferred annuity section known as Pension Builder Classic, and, - b. a cash balance section known as Pension Builder 2014. ## **St John the Baptist (Windlesham) PCC only participates in the Pension Builder 2014 scheme.** _**Pension Builder 2014**_ is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65. 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. The pensions costs charged to the SoFA in the year are the contributions payable **(2021: £1,619, 2020: £846).** A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022. For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m 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 £1,619 (2020: £846). ACCOUNTS | P a g e 21 **2021 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**| ||**2020**||||**2021**|||**2021**| ||**£**|**£**|**£**||**£**|**£**|**£**|**£**| |Organ
Restoration|10,542|188|(1,092)||9,638|340|-|9,978| |St Alban's|205,161|48||-|205,209|7|-|205,216| |Fabric
Restoration|18,756|-|(3,121)||15,635|20,000|26,916|62,551| |Ma'Mites|5,481|208||-|5,689|418|(250)|5,857| |Windlesham
Caring|5,174|349|(756)||4,767|960|(1,336)|4,391| ||245,114|793|(4,969)||240,938|21,725|25,330|287,993| 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. P a g e 22 | ACCOUNTS **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## 13. Designated Funds |**Balance at**
**1 January**
**2020**
**Revaluation**
**Balance at**
**1 January**
**2021**
**£**
**£**
**£**
Fundays/AV
2,740
-
2,740
Property
Repair Fund
10,000
-
10,000
Capital
Appreciation
86,340
9,727
96,067
"May Brown"
Fund
25,285
4,810
30,095
124,365
14,537
138,902|**Transfers**
**Revaluation**
**Balance at**
**31 December**
**2021**
**£**
**£**
**£**
-
-
2,740
5,000
-
15,000
-
21,654
117,721
-
4,876
34,971
5,000
26,530
170,432|**Transfers**
**Revaluation**
**Balance at**
**31 December**
**2021**
**£**
**£**
**£**
-
-
2,740
5,000
-
15,000
-
21,654
117,721
-
4,876
34,971
5,000
26,530
170,432| |---|---|---| |||170,432| 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. ACCOUNTS | P a g e 23 **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## 14. Analysis of Net Assets Between Funds |Analysis of Net Assets Between Funds||| |---|---|---| |**Unrestricted**
**Funds**
**Designated**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Fund balances at 31 December 2021 are represented
by:
Investments
-
152,692
196,133
Current assets/(liabilities)
131,936
17,740
91,860
131,936
170,432
287,993|**Total**
Unrestricted
Funds
Designated
Funds
Restricted
Funds
**2021**
2020
2020
2020
**£**
£
£
£
348,825
-
126,162
193,133
244,536
136,608
12,740
47,805
590,361
136,608
138,902
240,938|Total
2020
£
319,295
197,153| |||516,448| ## 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 (2020 - none). P a g e 24 | ACCOUNTS **2021 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 2021 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. ACCOUNTS | P a g e 25 **2021 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. P a g e 26 | ACCOUNTS 2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham Charity No.- 1128098 APPENDIX 2 Charitable Activities General restr1￿ Resrrtted FUN15 Totsl 2021 Tot 20 EXPENDITURE Wcrt Of Par15h Shxe Mini5ty Costs Y(xrth & Chlkken MissIc￿ & ChrtreAth +.444 29,1 407 2m4 29.160 657 2.CQ4 1.336 11.890 1221 756 .177 13 W￿dIE￿orn Mawlne TotAI olthe Chwth 11.090 ia5 Insuran Chwch expe￿e5 Chwth Aepolrs Gard￿ & Chwchy¥d Lh￿ runnI￿elP￿Se5 L￿￿ Repalr5 Totsl Prwy 2920 11,447 1,226 1920 11.447 125.6￿ 2JYI 5.645 126JL61 196 23313 17.298 1.915 34mi 17.298 1149161 7975 Payrol Statimery PhDwccfft4ng and IT and ttwont Pr(kngJnal fees Bank Charp5 lThlependont E%amk*tb drles Totsl •thkn15tr8th)n 12241 l.757 3233 14 3,233 14 14 465 179 Al￿62 179 l97 242 TOTAL EXPEN(XTUAE 194,449 125330) 169,519 ,913 Mini5try(oM5 Li 4.268 9.751 11.727 17.370 12.241 331 9,751 19.173 .In ACCOUNTS | P a g e 27 2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham Charity No.. 1128098 APPENDIX 4 CHARITABLE GIVING 2021 2021 2020 ftEGiLAR OUTWARD GIVING kniount5 thèrged in Churth accounts rt nDt paid out a5 at 1st January 2.472 Jntwnt clwKed in kn￿rts in the year 14.171 14.622 Tolal 3¥3lab PaKI Lwt VW.. Camberley Youth forchrst Teen¥e CarKer Tnst Connett c￿nSellin1 2,430 6,465 327 125 336 Eco Chw(h 250 •tal Pald ￿￿tt0 r•)mknaod Ch¥kles ,Jg5 15.112 Balanc• ¢arrf•d for¥Yard to 2022 Iwlor y•ai 20211 2.472 124 L124 iJ16 IA alO¢vJn we in theye•r oj Retiitry7c4JIe£tiL¥￿. 11 TOTAL PAID OUT THIS YEAR 14.438 15,812 P a g e 28 | ACCOUNTS **2021 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## **WINDLESHAM CARING YEAR ENDED 31 DECEMBER 2021** ## **INCOME AND EXPENDITURE ACCOUNT** |**INCOME**
Donations from clients
Donation from Surrey Heath Prepared
**EXPENDITURE**
Volunteers' expenses
PPE for Volunteers
Telephone line rental
Subscriptions
Regulatory matters
Stationery and Advertising
Donation to Community Lunches
Networking activities
Net Bank Charges (reimbursed by PCC)
**(DEFICIT) / SURPLUS OF INCOME OVER EXPENDITURE**
**IN THE YEAR**
**BALANCE SHEET AT 31 DECEMBER 2020**
**ASSETS**
Cash at Bank
Petty Cash
Debtors
**LIABILITIES**
Creditors
**NET ASSETS**
**RESERVES**
Opening balance at 1 January
Surplus for year
Closing balance at 31 December|£
£
960.36
348.50
-
1,200.00
960.36
1,548.50
(344.58)
(135.00)
(175.80)
(220.93)
(304.80)
(316.15)
(24.00)
(24.00)
(143.21)
(181.20)
-
(100.00)
(200.00)
-
(143.20)
-
-
-
(1,335.59)
(977.28)
(375.23)
571.22
£
£
5,167.41
5,815.02
201.63
67.85
5,369.04
5,882.87
156.10
75.50
(157.00)
(215.00)
5,368.14
5,743.37
5,743.37
5,172.15
(375.23)
571.22
5,368.14
5,743.37
**2020**
**2021**
**2021**
**2020**| |---|---| ACCOUNTS | P a g e 29