2022 ## Annual Report Windlesham Parochial Church Council Charity No: 1128098 **2022 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 2022. **Independent Examiner** A R Mitchell BA FCA Mitchell and Co Ltd 13 Verran Road Camberley Surrey GU15 2ND REPORT | P a g e i **2022 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 2022 ................................ 1| |Aim and Purposes .................................................................................................................................................. 1| |Objectives and Activities ..................................................................................................................................... 1| |Safeguarding .............................................................................................................................................. 2| |Regular Worship, Teaching and Prayer .................................................................................................... 2| |Ministry Leadership Team & Parish Office ................................................................................................ 3| |Other Key Highlights and Updates from 2022 ........................................................................................... 4| |Charitable Giving ....................................................................................................................................... 8| |Organisational Structure of PCC ................................................................................................................ 8| |Windlesham Caring.................................................................................................................................... 9| |Financial Review .................................................................................................................................................. 10| |Total Income ............................................................................................................................................ 10| |Total Expenditure .................................................................................................................................... 10| |Cash and Investments.............................................................................................................................. 11| |Mission .................................................................................................................................................... 11| |Reserves ................................................................................................................................................... 11| |Finance Team ........................................................................................................................................... 11| |Administration ......................................................................................................................................... 11| |Structure, Governance and Management ................................................................................................... 11| |Administrative Information ............................................................................................................................. 12| |ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31STDECEMBER 2022 ......................... 13| |Independent Examiner’s Report .................................................................................................................... 13| |Statement of Financial Activities Including Income and Expenditure Account for the Year| |Ended 31stDecember 2022.............................................................................................................................. 14| |Notes to the Accounts for the Year Ended 31stDecember 2022 ....................................................... 17| |1.
Accounting Policies ........................................................................................................................ 17| |2.
Critical accounting estimates and judgements ............................................................................. 20| |3.
Charitable Activities ....................................................................................................................... 20| |4.
Members of the Council ................................................................................................................ 21| |5.
Employees ..................................................................................................................................... 21| |6.
Net Gains/(Losses) On Investments .............................................................................................. 21| |7.
Fixed Asset Investments ................................................................................................................ 22| |8.
Stocks ............................................................................................................................................. 22| |9.
Debtors .......................................................................................................................................... 22| |10.
Creditors: Amounts Falling Due Within One Year ......................................................................... 22| REPORT | P a g e ii **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 |11.|Retirement Benefit Schemes ......................................................................................................... 23| |---|---| |12.|Restricted Funds ............................................................................................................................ 24| |13.|Designated Funds .......................................................................................................................... 25| |14.|Analysis of Net Assets Between Funds .......................................................................................... 26| |15.|Financial commitments, guarantees and contingent liabilities ..................................................... 26| |16.|Related Party Transactions ............................................................................................................ 26| |17.|Contingent Assets .......................................................................................................................... 27| |18.|Subsidiaries .................................................................................................................................... 27| |APPENDICES .......................................................................................................................................................... 28|| REPORT | P a g e iii **2022 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 2022 ## 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** . The Church of England’s vocation is and always has been to proclaim the good news of Jesus Christ afresh in each generation. The vision and strategy for the Church in the 2020s is an invitation to dioceses and parishes to examine and develop existing strategies and processes in the light of these ideas. The Vision is to provide a Church for the whole nation which is Jesus Christ centred; a Church that is simpler, humbler, bolder. There are three main priorities that the Church of England have identified: - To become a church of missionary disciples where all God’s people are free to live the Christian life, wherever we spend our time Sunday to Saturday. - To be a church where mixed ecology is the norm – where every person in England has access to an enriching and compelling community of faith by adding new churches and new forms of Church to our parishes, cathedrals, schools and chaplaincies. - To be a church that is younger and more diverse. REPORT | P a g e 1 **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Throughout 2022 our discussions and actions have been in the light of this Vision, the revitalisation of the Diocese of Guildford’s vision of ‘A Transforming Church, Transforming Lives’, new and ongoing legislations and in the light of the impacts of the COVID pandemic. 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. To facilitate this work, it is important that we maintain the fabric of the Church of St John the Baptist, The Link and 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 Johns and is something that we take seriously. During 2022, the safeguarding representative, Fiona Vernon, has continued to report to the PCC at each meeting by providing both written and oral reports. The Diocese Audit tool provides a continuous reminder of the minimum requirements and good practice that is required. Our PCC safeguarding team was set up to ensure that safeguarding and inclusion is embedded into the culture of St Johns and together we led the Safeguarding Sunday service in October. 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. We have continued to be mindful of the need for safe recruitment and safer working practices. Any new 'regulated activities' are discussed at PCC meetings and the requirement and timelines for risk assessments and safer recruitment are considered. 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 2022 we have recruited four volunteers to the Children's Team and one volunteer to our Adult Team and there are a number of applications to be completed to ensure our children's work is fully compliant with safeguarding guidance. First aid has been an important feature of 2022. A number of us completed the one-day course in January 2023 and we have purchased a defibrillator which will soon be positioned on the outside of the church for anybody to use if necessary. ## Regular Worship, Teaching and Prayer Our Regular Worship and Prayer during 2022 continued in our post-COVID format, with the majority of services, teaching series and prayer meetings taking place predominately in person, with some teaching series and prayer meetings online via Zoom. Our on-site Sunday offering continued to be available online via our YouTube channel and comes from our Classic Worship. P a g e 2 | REPORT **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Highlights of 2022 include: - Sunday Worship has continued in the form of ‘The Gathering’; meeting to set up from 9.00am with refreshments being served from 9.15am and breaking for worship at 10.00 a.m. with more formal classic style worship in Church and contemporary style worship in St John’s Hall. The Church family then comes together again afterwards for further fellowship. Some seasonal services e.g. Remembrance Sunday, Harvest, etc have continued as a one congregation in our Worship Together. - It has been a joy to witness the development of the Contemporary Worship as it has settled into a new way of being and begun to form its identity in new surroundings. - 2022 saw the relaunch of our ‘Worship Together’, overseen by Kate Howard, with the intention of creating a truly intergenerational worship experience, with its own dedicated musical resource and team, and a soft ending, with an optional eucharist. - The Mid-week communion has flourished through 2022 with steadily growing congregation and a real community feel developing within the service and the following time of fellowship. - From February 2022 to the last few weeks of Lent, the Church community engaged with The Bible Society’s ‘The Bible Series’ within our Sunday morning sermon series, and our Thursday night teaching series both online and onsite. - Closer to God, led by Marcia Page has continued via Zoom on a monthly basis. As well as our regular services, we enable our community to engage with God at significant points of their journey through life, with limitations of attendance numbers for weddings, funerals and baptisms fully lifted. Although the number of wedding services remained low, there were a large number of Baptisms and we were able to walk through family joys and bereavement with many through the year. In 2022 there were 19 baptisms, 3 weddings and 20 funerals. At the end of 2022 there were 127 people on the Electoral Roll, 44 of whom were not resident within the Parish. ## Ministry Leadership Team & Parish Office The Ministry Leadership Team continues to work hard ensuring the delivery of Ministry across all areas of parish life. 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. We would especially like to thank the wider team and congregation for their increased support during the Rector, Revd Jonathan Hillman’s Extended Ministerial Development Leave and subsequent illness, and in particular to Sean and the Churchwardens for their hard work and leadership during this time. 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 2022. The Parish Office team has seen some significant change over 2022, with Esther Westwood stepping down from Link bookings, although she remains within her finance role. REPORT | P a g e 3 **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Claire Minne has become an inimitable member of the team as Parish Administrator and has expanded her hours in the later part of the year to incorporate the link bookings into her existing role. The Ministry Leadership Team and PCC would like to express their deepest thanks to both Esther and Claire for their continued diligence and devotion to their work, which enhances all facets of parish life. Pastoral care remains an area the Ministry Team prayerfully seek to further develop in the coming year. We thank Lesley Morris for her continued work as Pastoral Assistant in support of the pastoral outreach at St John’s. ## Other Key Highlights and Updates from 2022 ## _Buildings_ In October the PCC announced that we are going to be embarking upon projects to repair or rebuild our church hall and to consider the benefits of reordering our beautiful church. These two projects are summarised as follows: ## _St John’s Hall_ A structural engineer came in early November to carry out a full assessment of the hall, which has been impacted by subsidence resulting in damage to the floor and cracks due to ground movement. His report will form the baseline of our plans moving forwards and inform key decisions on feasibility and timescales. A number of interim remedial actions are being undertaken, including monitoring of the cracks in the walls, reducing the drainage of water from the back of the hall towards the neighbouring land and repairing some cracks. Regular inspection will be required over the next months and years, for the time being the hall remains safe to use. ## _Church_ Throughout the autumn, discussions started at PCC about the possible re-ordering of our church, The term “reordering” refers to the rearranging or repurposing of church space in order to better accommodate worship or other religious or non-church activities and to ensure our church meets the needs of generations to come. If we decide to move forwards, the first step would be a Feasibility Study carried out in collaboration with our church architect, John Bailey. The key issues we would seek to address in any reordering are as follows: - Accessibility: it is currently challenging for anyone to regularly use our church with a wheelchair or pushchair, due to the many different floor levels. - Income: over the next few years, we must increase our income in order to protect the future sustainability of our church buildings and activities. One way to do this is to have more flexible use of our church space so that our ministry activities can make use of the space (meetings, small groups etc) so that the Link rooms and the hall can be hired out on a more continuous and regular basis. - Energy-efficiency: ensuring our church is ready to meet the Church of England Net Zero goal of 2030. ## _SJB Kids_ ## _Junior Church_ 2022 has been a year of trying to establish a new normal with the SJB Kids and families on a Sunday morning. We have been working to find out what this looks like in amongst a new style of Sunday morning worship. In 2023 we are seeking to grow our team and cement a new programme. We hope this will further increase the consistency of attendance and the quality of what is offered. P a g e 4 | REPORT **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## _Ma’Mites_ Ma’mites has grown and developed greatly over 2022. We have a committed group of attendees and great relationships are being formed. It is a supportive, friendly and inclusive group. Over the summer break we had a few meet-ups at the park which were appreciated and welcomed. Christmas saw quite a few Ma’Mites families attending services, including a targeted Christmas Toddler Praise session. We also saw quite a few of the Ma’Mites adults attending our Wreath Making session. For 2023 we would like to expand our offering of preschool friendly services and opportunities to grow the relationships with the adults attending. ## _Christmas Toddler Praise_ Jo Wilkins and Kate Howard ran a Christmas Toddler Praise service which was well attended by several Ma’Mites families. We would like to explore re-launching this ministry on a more regular basis in 2023. ## _SJB Youth_ ## **Sundays** Towards the end of 2022 we were beginning to really seek the right way forward for the Youth on a Sunday morning. The numbers are still low but we are hoping to begin more structured and age appropriate provision for this age group throughout 2023. ## **Youth Alpha** Kate Howard accompanied the young people to join with a deanery wide Youth Alpha course at St. Paul’s Camberley. This was a great opportunity for the young people to begin to form more of a group and for us to start a return to more structured youth work. We hope and pray for guidance and growth in this ministry over the next year. ## _Community Links_ We had a number of wonderful opportunities in 2022 to link with Windlesham Village Infant School (WVIS) ## **Easter visit** Kate Howard and Sean visited WVIS to run a session about Easter with the Year 1 classes. This is the first time since COVID that we have been able to run this session and support the school in their curriculum teaching about Easter. ## **Harvest** Kate Howard and Sean led a Harvest Assembly in WVIS with the whole school sharing about some of the meaning behind Harvest celebrations and in particular, this year, how God has made us all special and unique. Kate Howard went into WVIS to lead a lesson with the Year 1 class about why Christians celebrate Harvest and creation. We talked about being good stewards of our planet and made ‘bird kebabs’ to hang up to feed the birds in the garden in the winter. ## **Remembrance** All of Year 1 came to St. John’s for a visit to learn more about Remembrance Day which was their topic at the time. They found all of the Remembrance items in church, had a look at the war memorial and helped to make a poppy display for us. ## **Christmas** The whole of WVIS walked to St. John’s for their annual Christmas Service. This was a lovely service and a good way to introduce the children to a service in a church. We provided tea and coffee for the parents on collection as well as some star-themed biscuits and cakes for the children (and parents!). Some families stayed for a while and it was nice to make some wider links with the families and invite them to our Christmas Services. REPORT | P a g e 5 **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## **Pancake Café** Another good turnout this year and a great event to invite the wider community into church for an all-age event. This event is still getting back to full strength after the disruption of COVID, with some groups still nervous to attend bigger events like this. Families made up the bulk of attendees this year but hopefully that will shift back to a wider cross section over time. As always, this event could not be run without the team of volunteers – thank you! ## **Macmillan Coffee Morning** In September we ran a MacMillan coffee morning with cakes kindly donated by members of church. The Queen’s death impacted our advertising slightly so attendance was lighter than expected but there was a lovely atmosphere for those that did come along for some cake and we raised a reasonable sum. We look forward to hopefully running this morning again in 2023. ## **Christmas Wreath making** The wreath-making evening continues to grow with around 20 people attending this year. There was a good cross section of the community attending the session, with Ma’Mites parents and grandparents showing up in force! It is encouraging to see individuals attending in one ministry area feeling welcome to other events run by St. John’s. We had a lot of greenery left so ran an impromptu session for some of the attendees to bring their children to on the Sunday after. We look forward to 2023 being even bigger and hope to run an additional weekend session for families as well. ## _Family life vision and dreams_ Kate Howard and the team have many dreams and vision for the future of the children’s, youth’s and families ministries and one of these dreams is centered around Baptisms and the wider church celebration of Baptisms. We would love to extend the Baptism Ministry to facilitate a wider church celebration of all baptisms, welcoming the baptism family and their guests, cake for all and an annual celebration for all baptism families. If this is something that you feel like you could be called to explore with us, please do talk to one of the leadership team. ## _Easter, Christmas and other Significant Events_ Easter and Christmas were more representative of previous years, with all services taking place in person, and some of our more popular services took place in both livestreamed and in-person format. We also held additional services for some significant events in 2022. ## _Easter_ Easter saw in-person Compline offered throughout Holy Week, both a family and an all-age Maundy Thursday meal, and a new intergenerational Good Friday ‘Interactive Easter Experience’ in the morning, followed by the ‘Hour at the Cross’ Service in the afternoon. The Good Friday morning event was in the form of a more relaxed Easter egg trail accompanied by crafts and refreshments. We had a good turnout of church families and the wider community coming to explore the outside trail and then coming inside to see what else was on offer. Alongside this we ran a ‘Hot Cross Bun’ reflection for those seeking to go a little bit deeper. For 2023 we would like to increase the level of interaction on the trail to allow for greater engagement with the Easter story. On Easter Sunday the Dawn Service took place once again on the lawn outside of church, followed by a traditional BCP 8am Communion, and the 10am ‘all age’ Easter Celebration. ## _Her Majesty Queen Elizabeth II_ Together with the United Kingdom and Commonwealth, we celebrated the Queen Elizabeth II Platinum Jubilee with events over the first weekend of June. This included our Teddy Bear Zipwire, which was not only a great fun occasion but also raised funds for the Church; a special service of celebration on the P a g e 6 | REPORT **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Sunday morning; followed by attendance by a group from the Church at the village picnic and concert on the Field of Remembrance in which the Church Choir sang, including an anthem that was also sung in Church and was written specifically for the occasion. Later in the year, with the sad passing of our Late Sovereign Lady, Her Majesty Queen Elizabeth II on the 8[th] September 2022, the Church was opened for private prayer and for the signing of a book of condolence throughout the official mourning period. A special service of commemoration took place on Sunday 11th September, led by Jonathan, Sean and the Archdeacon of Surrey, Paul Davies, followed by a Service of Choral Evensong of Thanksgiving and Remembrance on Sunday 18th September. ## _Christmas_ Advent and Christmas 2022 continued as predominantly an in-person offering, with some services offering an online live stream option via our YouTube channel. - Our Church Christmas Card continued to be delivered to all private residences within the GU20 postcode, as well as other local members and businesses. - Bishop Jo joined us for our First Sunday of Advent ‘Worship Together’ Service, both preaching and presiding. - Our Christingle service was moved from Advent to the first Sunday morning service at the beginning of Epiphany 2023. - Family Carols (during which we enjoyed a performance by Connaught Junior School Choir) and Nine Lessons and Carols both took place on Sunday 11th December owing to the Football World Cup final taking place on the weekend of the 18th and the latter was also streamed to a wider audience to compensate for the later start time. - Our Advent Story Time – an online daily story time for our younger members, written by Caitlin Wilkins, following the story of Christmas and read by warm and familiar faces from our church family was made available once again this year via YouTube. - The Crib Service continued to cater for a wider age range this year and included bacon sandwiches before and refreshments following. We extended the time before and after the service allowing more opportunity to make links and relationship-build with the wider community. - Our Nativity Service was relaunched this year as part of our Fourth Sunday of Advent morning service offering. - Community Carols continued this year with support by the Community Engagement Team and in participation by the St John’s Church Choir. Three readers from the Church read a story written by Catlin Wilkins, and the event remained in partnership with the Field of Remembrance Trust, Rainbow Corner Day Nursery, and Fieldhouse Coffee. We gathered with the community in the Field of Remembrance car park to sing Christmas Carols and hear the Christmas Story, with seasonal refreshments supplied by Fieldhouse Coffee. - Midnight Communion – reverted to an in-person form only. - 8am Christmas Day BCP Communion Service – in-person. - 10am Christmas Day Celebration Service – in-person and livestreamed - 10am New Year’s Day Service – in-person and livestreamed The Community Christmas day lunch unfortunately did not take place after community partners had to pull out of helping host the event. ## _Holiday at Home_ This year we had a full programme of events. We began with a film show in the spring and there were three days of activities in the summer. On the first afternoon we were entertained by the U3A Ukulele band, followed by a cream tea, which made for a very jolly afternoon. The second afternoon we had Songs of Praise with a full afternoon tea and the hymns were chosen by members of the lunch club. REPORT | P a g e 7 **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Finally, a filmshow on our third day and on Sunday the church service was a ‘celebration of age’. We had another filmshow in the autumn and our annual Christmassy afternoon in December. Overall we were pleased with the numbers attending. It was lovely to see people enjoying themselves again after being together had been so restricted. Our thanks go to Corinne, Sue, Jane, and Helen ## Charitable Giving Throughout the year the PCC discussed our commitment to our Partnership Charities and the Church’s charitable giving initiatives. It was with deep regret that, due to the worsening financial climate and the PCC having gone out to the Church family asking for financial support due to increasing costs, the difficult decision was made that we would continue to support the two local charities until March 2022, Camberley Youth for Christ and Connect Counselling Service, but after that time we would take a holiday on providing financial support to Partnership Charities for the time-being. However, that does not mean that as a Church we have stopped giving. The PCC has supported a number of charitable initiatives throughout the year. We continue to support a child sponsored through Compassion UK; a coffee morning was held for Macmillan Cancer Support; we encouraged and provided a drop-off point for the whole community to give food to The Besom, Camberley and they were delighted with the offerings given at Harvest and Christmas. We became a drop off point for the community to provide clothing and urgent items required when the war broke out in Ukraine, working with a local resident. The PCC led the local ‘Ukraine Response’ initiative, whereby we engaged with local Ukrainian refugees and their hosts and held a few ‘Meet and Greet’ sessions, which enabled Ukrainian families and hosts to get to know each other and provide mutual support. We also provided information and offers of help as well as service material in Ukrainian for visitors. ## Organisational Structure of PCC The PCC and Ministry Leadership Team have been working hard on revitalising the functions and structure of the organisational management aspects of being church. This has been done in the light of the Vision for the Church of England in the 2020s, the revitalisation of the Diocese of Guildford’s vision of ‘A Transforming Church, Transforming Lives’, new and ongoing legislations and in the light of the COVID pandemic. We recognise and value every contribution that members of St John’s make to our life together and are deeply grateful for all that the members of the Church give in so many different ways. We have been aware that at times our structures have not always allowed such contributions to living life together to flow well, so this has been acknowledged and addressing this has formed part of our current Church Development Plan. SJB Groups is the result of this piece of work. Groups set and oversee the Teams needed to support and facilitate the mission and to further the core work of the Group. All are oversighted by the PCC, Standing Committee and Ministry Leadership Team. It is our hope and prayer that SJB Groups, which are Christ-centred and Jesus-shaped, provide a simpler, humbler and bolder structure that enables us to continue to grow the mission and ministry of St John’s in this post-pandemic era. The SJB Groups are: - Safeguarding and Inclusion - Sustainability - Premises, Building and Infrastructure P a g e 8 | REPORT **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 - Finance - Partnerships - Community Engagement - Hospitality and Events 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 2022 have continued to inspire us. It is hoped that more volunteers will contribute time and energy from their broad spectrum of skills into any of the areas 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 2022 saw further consolidation of the newly structured Windlesham Caring organisation following the pandemic, particularly in the co-ordination of day-to-day activities and allocation of volunteers to tasks. Two further co-ordinators have been recruited so that the existing group can more effectively manage its workload now that all of us are back to our normal routines and demands on our time. The fact that the rota now changes on a daily, rather than a monthly, basis with a more pro-active role for the co-ordinator (rather than as simply a backstop/trouble-shooter) in fielding the calls via WhatsApp, led substantially to this need to expand the group. We are very grateful to Tina Richardson and Graham Simpson for coming forward to fill these roles. The use of WhatsApp has transformed the operation of Caring and eliminated the need for telephone volunteers to tediously ring round those on the list, often having to leave messages and wait for calls back. It’s been our experience so far that once a request is recorded on WhatsApp, a volunteer generally comes forward very promptly. All messages on WhatsApp are end-to-end encrypted so confidentiality is assured. We are now holding at least one Coffee Morning a year in order that volunteers can get together both for social contact and to share any issues with the Committee. This augments the annual Ploughman’s ‘Thank You’ event which we have moved to the autumn/winter as it seems to gather more people, well out of the holiday season. The 2022 event ‘slipped’ into January 2023 but was very well attended, including as it did contributions from Churchwarden Hannah Taylor and a volunteer with the Citizens’ Advice Bureau, Sue Champion- both also on our volunteer list. The current fuel and cost-of-living crisis were, and remain, important matters for consideration. It was useful too, to raise awareness of the ‘warm space’ initiative at the Link, and the need for appropriate advice to clients in this period. While some shopping requests still are being received, with a few needing still to be very careful due to COVID, the main call on our services continues to be for transport to hospitals and clinics. Supportive phone chatting also continues, now not so much COVID-related but as a service in its own right - the pandemic having revealed that there is a limited, but ongoing need. Financially we remain in good fettle and the Committee recently decided to contribute towards the cost of installation of a publicly accessible defibrillator at the St John’s Church/Link/Cemetery site. Our accounts can be found attached to the APCM report. As always, we are hugely grateful to our volunteers and for the support and guidance of St John’s Church and PCC in all our activities. Larry Jennings Chairman REPORT | P a g e 9 **2022 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 deficit of income over expenditure before investment gains/losses across all funds of £15,460 (2021 surplus £47,383). ## Total Income Total Income for the year was £207,426 compared with £216,902 in 2021. Income arising from legacies was £20,000 in 2021 with no legacies received in 2022, accounting for the decrease in income during 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. The surplus income (£14,827) arising from the running of the Chertsey Road Hall which did not form part of the sale of the land and buildings) has been treated as a one-off donation and restricted for use in a Religious Education fund in accordance with original gift of the land and building. Link/Hall rental income began to pick up in 2022 as groups started to meet in person again. Whilst the income levels have not yet reached pre-pandemic levels, we are continuing to see increases from this income stream. PCC fees dropped a little compared with previous years. Income arising from the Windlesham Magazine amounted to £18,079 with associated costs of £12,681. 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. Grants for Property includes amounts received from the Listed Places of Worship Grant Scheme (LPWGS) and from the Rosaline Eastes Trust for the housing of the curate. The LPWGS gives grants that cover the VAT incurred in making repairs to the fabric of listed buildings which are in use as places of worship. Other Investment Income remained broadly static year on year with interest rates remaining low. ## Total Expenditure Total Expenditure for the year was £222,886 (2021: £169,519). Our Parish Share £91,974 (2021 £90,444), payable to the diocese, remains the most significant expenditure. Parish share is what every parish contributes to resource mission and ministry across the diocese and includes, amongst other things, a share of the employment and housing costs of local and diocesan clergy, administrative and legal costs and a contribution to the national church. The credit against church repairs in 2021 was due to the release of an over provision for repair costs related to the last quinquennial inspection. This year’s costs of £21,753 is predominantly made up of the replacement of the heating controllers for the church and link buildings after they failed in early 2022 Payroll costs were lower in 2021 as a result of our Community Worker being on Maternity Leave for part of the year and returned to usual levels in 2022. We are very fortunate that a team of volunteers led by P a g e 10 | REPORT **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Steve Ciupak have taken on maintenance and care of our Link and Church buildings and we have not needed to employ a caretaker. Link costs reduced from 2021 as we only had a Link administrator in post for part of the year. Part of this role has been taken on by the Parish Administrator. ## 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 Following a PCC decision charitable giving was reduced during the year whilst the prevailing financial position was challenging post pandemic. ## Reserves We review the level of our reserves held, and the PCC is satisfied that the level of reserves held at 31st December 2022 is adequate. Free Unrestricted General Fund Reserves of £120,629 are considered suitable for present needs. Our Restricted Reserves of £278,840 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. ## _Finance Team_ Our thanks go to the Finance Team for all the work on financial matters that they have carried out throughout the year – Jo Wilkins, John Woods, Robin Bateman, Sue Mainwaring, Ken Petersen and Esther Westwood. ## 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 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 11 **2022 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 2020) 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|Hannah Taylor|(Lay Chair)|(from May 2022)| ||Jo Wilkins||(from March 2018)| |Honorary Priest|Revd. Kate Hillman||| |Parish Safeguarding Officer|Mrs Fiona Vernon||| |**Elected members:**|||| |Deanery Synod|Mrs Hannah Taylor||(from Nov 2018)| ||Mr John Woods||(from Oct 2020)| |PCC members|Mrs Jane Jennings||(from April 2021)| ||Caroline Isaac-Hamdan||(from April 2021)| ||Mrs Sue Mainwaring||(from May 2022)| ||Mr Mark Mainwaring||(from Oct 2020)| ||Mr Steve Ciupak||(from May 2022)| ||Mr Paul Howard||(from April 2019)| ||Corinne Wilson||(from May 2022)| ||Graham Howland||(from April 2021)| ||Fiona Burlinson||(from April 2022)| ||Julie Taylor||(resigned August 2022)| **Co-opted members** Approved by the PCC on 24[th ] March 2022 and signed on their behalf by the Revd. Jonathan Hillman (PCC Chair) ## X Revd Jonathan Hillman Chair- Windlesham PCC P a g e 12 | REPORT Charity No: 1128098 ## ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2022 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 2022. ## **Responsibilities and basis of report** As the Members 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: 19[th] April 2023 ______________________________ Andrew Mitchell BA FCA P a g e 13 | ACCOUNTS **2022 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 2022 |**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2022**
**2022**
**2022**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
143,564
-
19,556
Charitable activities
38,419
-
446
Investments
5,397
-
44
**Total income**
187,380
-
20,046
**Expenditure on:**
Charitable activities
Charitable Giving
**3**
336
-
-
Work of the Church
**3**
145,663
-
7,610
Property
**3**
27,714
-
21,589
Administration
**3**
19,974
-
-
**Total charitable expenditure**
193,687
-
29,199
Net gains/(losses) on investments
**6**
-
(25,072)
-
**Net incoming resources before transfers**
(6,307)
(25,072)
(9,153)|**Total** Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
**2022**
2021
2021
2021
**£**
**£**
**£**
**£**
163,120
160,712
-
20,960
38,865
29,222
-
758
5,441
5,243
-
7
207,426
195,177
-
21,725
336
14,171
--
14,171
153,273
133,925
-
1,586
49,303
34,891
-
(26,916)
19,974
11,862
-
-
222,886
194,849
-
(25,330)
(25,072)
26,530
-
(40,532)
328
26,530
47,055|Total
2021
**£**
181,672
29,980
5,250
216,902
14,171
135,511 1
7,975 3
11,862 1
169,519
26,530
73,913| |---|---|---| ACCOUNTS | P a g e 14 **2022 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 2022**|(6,307)
(5,000)
(11,307)
131,936
120,629|(25,072)
5,000
(20,072)
170,432
150,360|(9,153)
-
(9,153)
287,993
278,840|(40,532)
-
(40,532)
590,361
549,829|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| 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 15 | ACCOUNTS **2022 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|**2022**
**£**
341
16,044
236,377
252,762
(23,686)
202,988
75,852
43,579
106,781
120,629|**£**
320,753
229,076
549,829
278,840
270,989
549,829|**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| The financial statements were approved by the Members of The Council on 16[th] March 2023 ## X J Wilkins (Churchwarden & PCC Treasurer) Trustee X H Taylor (Churchwarden) Trustee P a g e 16 | ACCOUNTS **2022 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 2022 ## 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 17 **2022 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 at 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. P a g e 18 | ACCOUNTS **2022 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 19 **2022 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**
**2022**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**£**
Staff costs
-
11,458
6,175
12,666
Charitable Activities
336
141,815
43,128
7,308
336
153,273
49,303
19,974
**Analysis by fund**
Unrestricted funds –
general
336
145,663
27,714
19,974
Restricted funds
-
7,610
21,589
-
336
153,273
49,303
19,974|**Total**
**2022**
**£**
30,299
192,587
222,886
193,687
29,199
222,886|**Total**
**2021**
**£**
19,173
150,346
169,519
194,849
(25,330)
169,519| |---|---|---| **For the year ended 31 December 2021** |**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|**Total**
**2021**
**£**
19,173
150,346
169,516
194,849
(25,330)
169,519| |---|---| P a g e 20 | ACCOUNTS **2022 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 £865 (2021: £810) for travel, ministry, subsistence, telephone and entertainment expenditure. One member of the PCC was paid £21,000 for property rental. ## 5. Employees ## **Number of employees** The average monthly number of employees during the year was: ||**2022**|**2021**| |---|---|---| ||**Number**|**Number**| |Property Administration and Maintenance|0.5|0.5| |Office and Administration|0.5|0.5| |Lay Ministry|0.5|| ||1.5|1.0| |**Employment costs**|**2022**|**2021**| ||**£**|**£**| |Wages and salaries|29,184|17,554| |Other pension costs|1,115|1,619| ||30,299|19,173| There were 4 (2021: 3) positions during the year equating to 1.5 (2021: 1.0) 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| ||**2022**|2021| ||**£**|£| |Revaluation of investments|(25,072)|26,530| ACCOUNTS | P a g e 21 **2022 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 2022
207,225
138,600
Valuation changes
(25,072)
-
At 31 December 2022
182,153
138,600
**Carrying amount**
At 31 December 2022
182,153
138,600
At 31 December 2021
207,225
138,600|**Total**
**£**
345,825
(25,072)
320,753
320,753
345,825| |---|---| ## **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 (2021: £75,903). Those attributed to the "May Brown" reserve were valued as at 31/12/21 at £34,970 (2021: £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||**2022**
**£**
341
**2022**
**£**
16,044
**2022**
**£**
15,302
8,384
23,686|**2021**
**£**
204
**2021**
**£**
7,459
**2021**
**£**
29,910
5,259
35,169| |---|---|---|---| ||||| P a g e 22 | ACCOUNTS **2022 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 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. ## **Pension Builder Scheme** Both sections of the Pension Builder Scheme are classed as defined benefit schemes. _**Pension Builder Classic**_ provides a pension, 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. Discretionary increases may also be added, depending on investment returns and other factors. _**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 (2022: £1,115, 2021: £1,619). 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. ACCOUNTS | P a g e 23 **2022 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**| ||**2021**||||**2022**|||**2022**| ||**£**|**£**|**£**||**£**|**£**|**£**|**£**| |Organ|9,638|340||-|9,978|446|-|10,424| |Restoration||||||||| |St Alban's|205,209|7||-|205,216|44|-|205,260| |Fabric|15,635|20,000|26,916||62,551|3,598|21,590|44,559| |Restoration||||||||| |Ma'Mites|5,689|418|(250)||5,857|-|3,234|2,623| |Religious|-|-||-|-|14,827|3,600|11,227| |Education||||||||| |Windlesham
Caring|4,767|960|(1,336)||4,391|1,131|775|4,747| ||240,938|21,725|25,330||287,993|20,046|29,199|278,840| 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. The Religious Education fund arose from the surplus income from running the Chertsey Road Hall. It is restricted in accordance with original gift of the land and building. P a g e 24 | ACCOUNTS **2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## 13. Designated Funds ||**Balance at**|**Transfers**|**Revaluation**|**Balance at**|**Transfers**|**Revaluation**|**Balance at**| |---|---|---|---|---|---|---|---| ||**1 January**|||**1 January**|||**31 December**| ||**2021**|||**2022**|||**2022**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Fundays/AV|2,740|-|-|2,740|-|-|2,740| |Property Repair|10,000|5,000|-|15,000|5,000|-|20,000| |Fund|||||||| |Capital
Appreciation|96,067|-|21,654|117,721|-|(20,186)|97,535| |"May Brown"
Fund|30,095|-|4,876|34,971|-|(4,886)|30,085| ||138,902|5,000|26,530|170,432|5,000|(25,072)|150,360| 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 25 ## **2022 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**
**2022**
**2022**
**2022**
**£**
**£**
**£**
Fund balances at 31 December 2022 are represented
by:
Investments
-
141,192
179,561
Current assets/(liabilities)
120,629
9,168
99,279
120,629
150,360
278,840|**Total**
Unrestricted
Funds
Designated
Funds
Restricted
Funds
**2022**
2021
2021
2021
**£**
£
£
£
320,753
-
152,692
196,133
229,076
131,936
17,740
91,860
549,829
131,936
170,432
287,993|Total
2021
£
348,825
241,536| |||590,361| ## 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 (2021 - none). P a g e 26 | ACCOUNTS **2022 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 2022 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**|**Surplus/(Deficit)**|**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 27 **2022 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 28 | ACCOUNTS 2022 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham Charity No.- 1128098 APPENDIX 2 Charrtable Attivities T4)ts1 2021 FUNI FwK15 EXPENDITURE ChbrttablÈ 14.171 ¥lwk olthechuvch Partsh Shxe Mknlsty Costs Youth & thldren M&sk)n & 0￿re￿fv 9L974 *L974 40.268 3.510 29.I 657 2.024 1.336 ii. 1355LI 27S 32JS 775 681 L53.273 W1ndlesh￿ mala￿ne Tatsl Wwkotthe awrth 12.611 145 7*10 Ir&￿arte 3.151 3.151 IL104 2L753 L173 IL356 766 2.920 11.447 I25.6￿) c￿l£b Repalrs Garden & Chwctrard Unk runnkni eXP￿Se5 Un* Repalrs 164 1.173 17298 1.915 766 P•yrdl Statlcffjttv photw￿l* afftd prkntk rrafvj te*pl Pto1ts51onal ftt 8ank Char8es 11666 839 12SS 1844 12621 517 14 517 drle5 122 19.974 1gJ74 liJ62 193 169 IncbAe5 Payrol Mknlstrycosts Unk rnlr45tsa Total payrdl IL458 6.175 12.t*6 1.299 6.175 12.666 26 .751 19.ln ACCOUNTS | P a g e 29