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2021-12-31-accounts

allsaints worcester

The Parish of St Nicholas and All-Saints with St Helen’s

ANNUAL REPORT AND ACCOUNTS 2021

Vicar: Rev Dr Rich Johnson Associate Vicar Rev Owen Gallacher Registered Charity No. 1128121 St Helen’s Church House, Fish Street, Worcester, WR1 2HN 01905 734625

Available online at

www.allsaintsworcester.org.uk Or ask church office for paper copy

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Contents

Contents
Paragraph Page
Annual Report
1 Introduction 2
2 Administrative information 2
3 Structure, governance and management 3
3 Strategic Risk 3
4 Objectives and activities 4
5 Achievements and performance 4
6 Financial review 4
6.4 Funds held – a description of their purposes 6
6.5 Transfers between funds explained 8
7 Reserves’ policy 8
8 Funds held as a custodian for others 8
9 Plans for the future 8
10 Accounting policies for the year (2021) 9
Annual Statement of Accounts
Statement of Financial Activities (SOFA) 12
Statement of Financial Activities (SOFA) - Funds 13
Balance Sheet 14
Statement of Assets and Liabilities 15
Fund movement summary 16
Note no. Notes to the Accounts
1 Analysis of Income 17
2 Analysis of Expenditure 18
3 Staff cost 2021: Employees / PCC Members / 20
Related Party Transaction
4 Fixed assets and Investments 21
5 Debtors 23
6 Creditors 23
7 Cash in hand 23
8 Gifts in Kind 24
9 Comparative SOFA from 2020 25
Independent Examiner’s report 26

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1. Introduction

The Annual Report and Accounts for the Parish of St Nicholas & All-Saints is written equally for church members and those outside of the church looking in. As a charity we have to be publicly accountable to everyone. Therefore, it is produced in accordance with the requirements of the Charities Act 2011 and any regulations made there under and the Charities SORP; Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 (FRS102 effective 1 January 2019). For further information please contact the Church Office, Church Wardens or the Church Treasurer (please see Church Office contact details on the front cover).

2. Administrative information

The Parish of St. Nicholas & All-Saints’ Worcester (known as All-Saints Worcester) is part of the Worcester Deanery within the Diocese of Worcester; part of the Church of England. The Parochial Church Council (PCC) also has responsibility for a chapel-of-ease; St Helen's, Fish Street, Worcester.

All-Saints Worcester is a registered charity (No. 1128121).

The members of the PCC are elected for a three-year term of office. Approximately one third of PCC places are elected each year with elections being held at the Annual Parochial Church Meeting (APCM). PCC members who served from 1[st] January 2021 until the date this report was approved are:

Church Wardens Mr. Richard Colthurst Mr. Philip Bristow PCC Lay Representatives church wardens plus: Mr. Steve Chase Mr. Bryan Mason Dr. Nicola Williams[2] Mr. Mike Croft Mr. Chris Pettifer[6] Mrs. Amy Williams Mrs. Rachael Hattee[2] Mrs. Jenny Prigg Mr. Andrew Jackman Mrs. Sarah Kelsey Deanery Synod Representatives Treasurer Mr. Fraser Oates[2] Mr. James Roe[1] Mr. Grahame Lucas Clergy Vicar: Rev Dr. Rich Johnson Associate Vicar: Rev Owen Gallacher[3] Curates: Rev Andy Smith[4] , Rev Fraser Oates[5] and Rev Jess Fellows

  1. served as lay PCC representative from the APCM on 29[th] March 2021.

  2. served as lay PCC representative up to APCM on 29[th] March 2021.

  3. served up until departure on 12[th] September 2021.

  4. served up to July 2021 as Curate.

  5. served from July 2021 as Curate.

  6. served until December 2021.

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The Church Operations Manager is Mr. Mark Carrington.

Mrs. Philippa Barton is the PA to the Vicar and also acts as Secretary to the PCC. She is not a member of the PCC, and takes not part in discussions, particularly relating to her remuneration.

The PCC has appointed Nick Joyce Architects Ltd, Worcester as Inspecting Architect. The PCC uses Lloyds Bank, The Cross Worcester.

3. Structure, governance and management

The PCC is a corporate body established by the Church of England. It operates under the Parochial Church Council Powers Measure.

PCC members are appointed in accordance with the Church Representation Rules. All committed members of the congregation are encouraged to register on the Electoral Roll and consider standing for election to the PCC.

The Parish of St Nicholas and All-Saints with St. Helen’s is a parish in the Deanery of Worcester within the Diocese of Worcester.

The PCC has responsibility for a number of trusts that have been associated with the All-Saints area of the city including the historic churches of St. Andrews and St. Nicholas’.

The PCC is responsible for health and safety, disability discrimination and safeguarding and child protection. The PCC has nominated people for the Diocesan safeguarding training.

The PCC is responsible for working with the Clergy in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC also has responsibility for the running of two church buildings: All-Saints and St. Helen’s.

The PCC delegates some business to other groups:

Standing Committee: comprising Church Wardens, Treasurer, stipendiary clergy, and two PCC members (nominated by the PCC). It is responsible for day-to-day business decisions on behalf of the wider PCC, or any decisions that are required urgently but have been agreed in principle by the PCC, who have duly authorized the Standing Committee to make a final decision.

The Mission Support Committee: this is chaired by an elected PCC member, and includes the Vicar and other nominated representatives.

All-Saints Society of Bell Ringers: comprising representatives from the bell ringing team, this is responsible for running the All-Saints church bell tower.

All-Saints Church Strategic Risk Register and Management Action Plans The PCC is aware of its responsibility for risk management and has put in place arrangements to manage and reduce those risks which it regards as most significant. Risks are regularly considered by the Vicar and Church Wardens and reporting to the PCC twice a year. The issues which give the most concern; those which have the highest risk of happening and for which the consequences are material are as follows:

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4. Objectives and activities

Our vision document, the “Vision for All-Saints”, sets out our Mission, Vision, Strategy and Values. Our mission is to be a missional community that gives creative and faithful expression to the Kingdom of God in Worcester and beyond. Our vision is to be a growing community of Kingdom people, formed of multiple smaller communities, in and through which our lives and our city are radically transformed by God’s love, grace and power. Our strategy identifies five strategic priorities as crucial for us if we are to see this vision become a reality. These are focused around creating a discipleship culture, nurturing a caring community, developing a leadership community, expanding our missional impact through our own initiatives, support of mission partners and collaboration with other churches, and exploring multiple expressions of church. We have identified ten values that shape and inform how we approach being church together.

5. Achievements and performance

Review of the year: The past year of mission and ministry of the church is reviewed in the reports from the various areas of church life. These are published in the Annual Ministry Review 2021/22. They include reports on our mission projects, the electoral roll, proceedings of the PCC, the fabric, goods and ornaments of the church, and the proceedings of the Deanery Synod.

Though we have enjoyed the relaxing of social distancing restrictions through the course of 2021 (remembering that we were in lockdown 3 in January!), the global COVID-19 pandemic was very much still with us and having an impact personally, socially, and financially on so many in and out of the church. Gathering in person again is something to celebrate and has continued to spark imagination to find ways to gather as the church, including the joyful Church in a Tent event of July 2021. In that spirit, we have prioritised supporting our ministry leaders to gather the church together in small communities, mid-week gatherings and events as the church regroups in person as well as keeping our commitment to live-stream gatherings and maintain our presence online to keep the door to the church open as wide as possible.

Church attendance: Attendance is difficult to measure at the moment with patterns of attendance in person affected by so many factors including caution around meeting in person in the building due to fluctuating local COVID rates. In the past year, 46 new adults have joined our database indicating their intention to be involved more, with an additional 10 young people (under 18s) on the books. This excludes the large numbers attending other gatherings such as Mainly Music and Alpha. Current records suggest that approximately 380 adults and 130 under 18’s would consider themselves members of the church.

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6. Financial review

6.1 Financial standing – the headlines:

The overall charity finances have improved for the third year running. During 2021 total reserves increased by £121K to £483K (in 2020 reserves increased by £214K to £362K). However, within this the General Fund and Designated funds have suffered a reduction of £23K due to the impact of the COVID Pandemic.

The PCC has maintained control of its budget during 2021, and General Fund expenditure has been held within budget.

Foodbank funds have continued to flourish with an amazing response to the Pandemic. Income during 2021 was over £266K (£323K in 2020) and the Foodbank reserves continue to keep Foodbank in a very strong position to continue to serve during the economic crisis that is forecast to arise from the Pandemic. As we are taught in Genesis 41:36 we need to hold this reserve to be used so that people in crisis in our city can be helped to survive the “storm”.

6.2 Actions taken during the year:

Financial Sustainability Plan – the next five to ten years.

The PCC made a major breakthrough in planning for the future and seek financial sustainability. As a resourcing church in receipt of significant grants from the Church of England’s Strategic Development Fund (SDF), the PCC has developed a five-year budget plan to help us transition to being self-funded by 2026 as the SDF funds fall out. This will enable us to continue with our ministry as a Resourcing Church and our responsibility for growing the church in and around our area of the Diocese.

The 2022 budget and five-year strategic financial sustainability plan is designed to ensure that the ministry of All saints Church, including its wider ministry to the area (our area of the Diocese) as a Resourcing Church, can be maintained into the future to get us past the reliance on SDU funding and enable the full complement of staffing and programmes to continue, including the adoption of the post of Associate Vicar – i.e., to maintain the momentum of our Mission in the Diocese as a Resourcing Church growing the Kingdom.

More information on this will follow in early 2022 and people are invited to find out more about this from our Church Treasurer, Grahame Lucas (treasurer@allsaintsworcester.org.uk) or one of the Church Wardens.

The financial sustainability plan continues to plan our future investment in mission and ministry by:

The PCC continues to ensure that financial resources are made available to meet the needs of a growing and vibrant church, and to facilitate mission and ministry, and to use financial resources as efficiently and effectively as is reasonably possible.

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There are some major repairs and further building improvements planned for the future. Funding for these works is provided in part by the Resourcing Church grants, but additional funding is being sought. The PCC has a sub-group to oversee the plans for this work, and has appointed a Buildings Development Manager to ensure that this project is well planned.

Ongoing actions on financial stewardship and generosity include:

There is a real sense of turning a corner. God is in this and He is urging us to step forward faithfully praying about our Evangelism and the Missio Dei (the mission of God):

table explains each fund and why it is held.
Fund: Purpose of fund:
General Fund This is the fund through which everything passes unless the item
relates to a specific fund. This fund is unrestricted by Charity Law.
Designated funds These are unrestricted funds that have been set aside by the PCC
for specific purposes.
Building Maintenance Fund General building maintenance of the church buildings including the
church office.
St Helen’s Church Building
Fund		 Maintenance and development of St Helen’s Church
Equipment & Furniture Fund Replacement and provision of office and church equipment and
furniture.
Sound and Audio-Visual
Fund		 Replacement and provision of sound and audio-visual equipment in
All-Saints and St Helen’s churches.
Homes for Good To be given to Homes for Good.

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Fund: Purpose of fund:
Mission Partner Support Funds set aside in budget for supporting mission partners and
carried forward to be allocated in 2022.
Overseas Mission Partner
Development		 Set aside to help develop better links with our overseas mission
partners.
Vicar's Discretionary Mission
Support Fund		 To enable the vicar to use his discretion in supporting those in need
and also to provide for the All-Saints Community Support funds.
Restricted funds These funds are restricted by Charity Law for the specific purposes;
usually because the funds were donated for those specific purposes
Alpha To provide for the costs of running Alpha courses.
Bell Ringers Fund Operated by the All-Saints Bell Ringers.
Chairs Fund To purchase chairs for All-Saints and cover consequential costs of
the removal of pews such as the sound desk and storage facility for
chairs not in use. This fund is due to be extended for the provision
of new chairs for St Helen’s church.
Food Bank Project The general fund for all Worcester Foodbank operations.
Foodbank Children’s Fund For the purchase of items for the children of clients such as toys, toy
gift cards, clothing and baby items.
Foodbank Contingency –
Warehouse lease and move		 A contingency for the costs of legal and professional fees associated
with the renewal of the warehouse lease and the move to new
premises when the existing property is reclaimed by the Landlord
for redevelopment. This includes provision for the costs of moving
and rent of new premises during the crossover period.
Foodbank Earmarked Grants Grants received for specific purposes such as those obtained from
the Trussell Trust as part of the ASDA grant programme to cover
costs of the purchase and running of the van, provision of crates and
shelving etc.
Foodbank Food For the purchase of food stocks that run low and are not donated in
sufficient quantities despite food appeals and the shopping list.
Foodbank Post Trussell Trust (ASDA grant programme) for the appointment of a
Foodbank Operations Coordinator, and top up funds set aside
pending funding bids for the top up to fully fund this post.
Foodbank Van Purchase
Grant Applied		 A technical accounting fund for the Foodbank Van capital costs met
by the ASDA grant.
Hope for Justice Money raised for Hope for Justice to be paid to them.

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Fund: Purpose of fund:
Mainly Music All costs and income associated with the Mainly Music project.
Organ Renovation Fund For the renovation and maintenance of the All-Saints church organ.
Resourcing Church Fund All costs and income associated with the Resourcing Church project
funded by the Church Commissioners through the Diocese and the
Strategic Development Fund to help regenerate the church our area
of the Diocese.
St Helen's Building
Development Fund		 The development of St. Helen’s church.
St Helen's HLF Project Major repairs to St. Helen’s church funded by the Heritage Lottery
Fund (HLF).
Youth Fund Youth work.

7. Reserves policy

The PCC policy requires a General Fund Reserve to be maintained as a contingency to cover for urgent and emergency situations that may arise from time to time. As a guide to budget planning:

It is also the policy of the PCC to maintain a balance on the Foodbank Fund equivalent to 9 months of operating costs. This equates to between £40K and £50K. Foodbank is currently operating within this policy.

A number of restricted and designated funds are held for specific purposes. These are described above at Para. 6.4. A financial schedule of them is set out on pages 13 and 16 of the Annual Accounts.

It is our policy to invest funds in Lloyds Bank and CBF Church of England Deposit Funds, after taking account of the need for cash in the bank current account to meet day to day expenses and cash flow. Some small investments arising from other charities and trusts are held in other investment funds. These will be reviewed on a regular basis.

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8. Funds held as a custodian for others

The PCC has custody of six bank and investment accounts which bear the name other than All-Saints and St Helen’s. The Bell Ringer’s account holds the funds for the Bell Ringers Restricted Fund.

9. Plans for the future

See the document “A Vision for All-Saints Worcester” which summarizes the All-Saints plans for the future, available from our website www.allsaintsworcester.org.uk or the Church Office.

10. Accounting Policies - for the year ended 31 December 2021

The financial statements have been prepared in accordance with the requirements of the Charities Act 2011 and any regulations made there under and the Charities SORP; Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS102 - effective 1 January 2019). The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

10.1 Funds (see paragraph 6.4 for a full list of all the funds held by All-Saints PCC)

General funds: represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Designated Funds: are held for a particular purpose by the PCC, but still remain legally unrestricted.

Restricted funds: these are funds raised by the church or given to the church for specific purposes and must be spent on that purpose.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

10.2 Incoming Resources

Voluntary income and capital resources

Collections: accounted for when received by or on behalf of the PCC Planned giving: under Gift Aid is accounted for only when received

On-line giving is accounted for net of fees charged by the on-line provider

Income tax: recoverable on Gift Aid donations is accounted for when the donation is received

Grants and legacies: to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due

Fund raising: special events (e.g., concerts) accounted for gross Sales of books and magazines: accounted for gross

Other ordinary income

Rental income: from the letting of church premises is accounted for when the rental is due Income from investments

Dividends and interest: accounted for when receivable. Tax on such income is accounted for in the same accounting year

Gains and losses on investments

Realised gains or losses: accounted for when investments are sold

Unrealised gains or losses: accounted for on revaluation of investments at 31 December

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10.3 Resources used

Grants and donations to missions etc.: accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC

Activities directly relating to the work of the Church

Parish share: accounted for when payable. Any agreed payment remaining unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor[1] in the Balance Sheet.

Purchases using the church Barclaycard Credit Card

All balances on the Barclaycard account are paid by Direct Debit in full on the due date to avoid incurring interest charges and to avoid creating a loan outstanding. Purchases are accounted for when the respective statement is paid.

Payment of regular liabilities and accounting for a full year of costs

All periodic payments are accounted for when paid and any liabilities at the year-end but which are yet to be invoiced are not accrued, thus ensuring a full year of costs is accounted for each year.

10.4 Fixed assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the accounts by s.96(2)(a) of the Charities Act 1993.

No value is placed on movable church furnishings held by the vicar/rector and churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers these to be inalienable (i.e., cannot be transferred to another person). They are listed in the Church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired before 2006 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 2006 (had there been any) would have been capitalized and depreciated in the financial statements over their anticipated useful economic life on a straight-line basis.

All expenditure incurred during the year on consecrated or benefice buildings, individual items under £2,500, on repair, or movable church furnishings, is shown as expenditure for the year in the financial statements.

Other fixtures, fittings and office equipment

Individual items of equipment with a purchase price of £2,500 or less are shown as expenditure in the year when the asset is acquired.

Investments

Investments are valued at market value at 31 December.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

1 Creditor: goods or services which we have received in the year but for which payment is to be made in the following year.

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10.5 Gifts in kind

Gifts in kind are all non-money items that have been donated to the charity for charitable purposes. Their value is not recorded in the accounts but they are reported in the notes to the accounts; see note 8 on page 32. Typically, this includes:

Volunteers: the time given by volunteers is not accounted for in the accounts. Volunteers are the backbone of the Mission and Ministry of All-Saints Church, and the Annual Review sets this out and expresses our thanks for the amazing work that is done. Foodbank is staffed by volunteers and local companies and organisations donate staff time to Foodbank. The PCC’s gratitude for these gifts is reflected in the Annual Review.

Donations of food to Foodbank: The value of food donated is not shown in the Accounts as it is not realizable; food is donated for the specific purposes of Foodbank operating under the Franchise of the Trussell Trust, and the value is only shown as a note to the accounts.

Donations of Toys and Clothes: Worcester Foodbank receives donations of new toys and children’s clothing plus good quality used clothing, baby clothing and equipment.

Donations of goods and services: Local companies and organisations donate services, equipment and materials.

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Parochial Church Council of All-Saints Worcester

Statement of Financial Activities 1[st] January 2021 to 31[st] December 2021

Incoming from:
Voluntary Income
Activities for generating funds
Investment income
Charitable activities
Other
Total income
Expenditure on:
Cost of generating funds
Cost of generating voluntary income
Charitable activities
Other resources used
Total expenditure
Net income (exp) before transfers
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Gains / losses on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds		 Restricted
Funds		 Endowment
Funds		 Total Funds Prior Year
Funds
£		 Further details
£ £ £ £
231,526
354,283
0
222
1,476
0
51
0
0
743
0
0
28,677
1,395
0		 Note 1
707,766
2,232
21
949
7,850
718,817
Note 2
0
2,578
498,878
3,364
504,819
213,998
Para
6.5
104,486
&
(104,486)
Page
16
46
214,043
147,638
Note 9
361,682
585,809
1,698
51
743
30,073
261,220
357,154
0
0
0
0
1,824
306
0
252,256
243,169
0
30,366
(30,366)
0		 618,374
0
2,130
495,425
0
284,446
213,109
0		 497,555
(23,226)
144,045
0
7,487
0
0
(7,487)
0
0
65
0
0		 120,819
7,487
(7,487)
65
(23,161)
144,045
0		 120,883
23,790
337,891
0		 361,682
629
481,936
0		 482,565

N.b. Note 9 on page 25 sets out the comparative Statement of Financial Activities for 2020 as required by the Financial Reporting Standard 102.

Approved by the Parochial Church Council on 21[st] March 2022 and signed on its behalf by:

Rev. Dr. Rich Johnson (PCC Chairman)

Mr. Grahame Lucas (Treasurer to the PCC)

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Statement of Financial Activities (cont’d) 1[st] January 2021 to 31[st] December 2021

Represented by:
General fund(Unrestricted)
Designated funds
Building Maintenance Fund
St Helen’s Church Building Fund
Equipment & Furniture Fund
Sound and Audio-Visual Fund
Homes for Good
Mission Giving
Overseas Mission Partner
Development
Vicar's Discretionary Mission
Support Fund
Total unrestricted funds
Restricted funds
Alpha
Bell Ringers Fund
Chairs Fund
Chairs Fund Applied
Events
Food Bank Project
Foodbank Children’s Fund
Foodbank Contingency –
Warehouse lease and move
Foodbank Earmarked Grants
Foodbank Food
Foodbank Post
Foodbank Van Purchase Grant
Applied
Hope for Justice
Mainly Music
Organ Renovation Fund
Resourcing Church Fund
St Helen's Building Development
Fund
St Helen's HLF Project
Youth Fund
Total restricted funds
Total Funds		 Unrestricted
Funds
£		 Restricted
Funds
£		 Endowment
Funds
£		 Total Funds Prior Year
Funds
£		 Further
details
£
(27,977)
750
3,902
3,272
212
158
5,200
12,547
2,565		 3,225
624
3,902
985
12
213
11,247
3,582
23,790
643
6,341
1,799
19,769
153,082
5,168
57,000
5,227
42,026
34,751
15,850
648
(9)
2,786
(6,221)
1,170
(1,987)
(150)
337,891
361,682
(27,977)
750
3,902
3,272
212
158
5,200
12,547
2,565
629
0
0		 629
497
6,553
2,442
17,573
1,476
330,618
1,218
57,000
2,703
16,667
28,705
13,900
648
0
2,786
0
1,170
(2,017)
0
497
6,553
2,442
17,573
1,476
330,618
1,218
57,000
2,703
16,667
28,705
13,900
648
0
2,786
0
1,170
(2,017)
0
0
481,936
0		 481,936
629
481,936
0		 482,565

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Parochial Church Council of All-Saints Worcester Balance sheet as at 31[st] December 2021

sheet as at 31stDecember 2021
Fixed assets
Tangible asset – Warehouse rent deposit
Tangible asset - Foodbank Van
Tangible assets – All Saints Furnishings
Investments
Current assets
Debtors
Investments and Deposit Accounts
Cash at bank and in hand
Current Liabilities
Creditors: Amounts falling due in one year
Current assets less current liabilities
Total net assets less liabilities
Represented by:
General fund (Unrestricted)
Total Designated funds
Total Restricted funds
Total Funds		 Total funds
£		 Prior year
funds £		 Further
details
4,167
15,850
19,769
1,275		 Note 4
Note 4
Note 4
Note 4
Note 5
Note 7
Note 6
4,167
13,900
17,573
1,340
36,979 41,060
38,244
251,084
34,971
51,639
386,329
15,203
453,171 324,298
3,677
7,585
7,585 3,677
445,586 320,599
482,565 361,682
3,225
20,565
337,891
(27,977)
28,606
481,936
482,565 361,682

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Parochial Church Council of All-Saints Worcester

Statement of assets and liabilities as at 31[st] December 2021

Fixed assets - Investments
CCLA St Michael in Bedwardine
MG St Michael in Bedwardine
Totals
Fixed assets - Tangible assets
Foodbank Van
All Saints Furnishings
Rent deposit Lowesmoor Wharf
Totals
Current assets - Cash at bank and i
Bank Current Account
Barclaycard
Bank deposit instant access
Bank deposit instant access
Bank deposit St Michaels
CCLA (CBF) deposit account
CCLA (CBF) deposit account
CCLA (CBF) deposit account
CCLA (CBF) dep ac St Nicholas
Cash in hand
Totals
Current assets - Investments
Bell Ringers Bank Account
Totals
Current assets - Debtors
Accounts Receivable
Totals
Liabilities - Creditors: Amounts fall
Accounts Payable
Totals
Grand total		 Unrestricted
£
Designated
£
Restricted
£
Endowment
£		 Total this
year £		 Total last
year £

709

631		 621
654
709
631
1,340
0
0
0
13,900
17,573

4,167		 1,340 1,275
15,850
19,769
4,167
13,900
17,573
4,167
35,639
n hand
(43,874)
29,727
22,105
5,451
(1,120)
(1,897
34
375,000
1,025
649
2,523
87
25

434
(5)
4,817		 35,639 41, 060
29,585
0
240,001
1,025
649
2,523
87
25
433
5,386
7,957
2,433
375,034
1,025
649
2,523
87
25
434
4,813
(33,652)
28,606
400,025
0

6,553		 394,979 279,713
6,341
6,553
6,553

4,335
47,304		 6,553 6,341
38,244
51,639
4,335
0
47,304
0
ing due in one year
7,585		 51,639 38,244
3,677
7,585
0
0
7,585
0		 7,585 3,677
(27,977)
28,606
481,936
0		 482,565 361,682

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Parochial Church Council of All-Saints Worcester Fund movement 2021

und movement 2021
Represented by:
General fund(Unrestricted)
Designated (unrestricted) funds
Building Maintenance Fund
St Helen’s Church Building Fund
Equipment & Furniture Fund
Sound and Audio-Visual Fund
Homes for Good
Mission Giving
Overseas Mission Partner
Development
Vicar's Discretionary Mission
Support Fund
Total Designated funds
Total of all unrestricted funds
Restricted funds
Alpha
Bell Ringers Fund
Chairs Fund
Chairs Fund Applied
Events
Food Bank Project
Foodbank Children’s Fund
Foodbank Contingency –
Warehouse lease and move
Foodbank Earmarked Grants
Foodbank Food
Foodbank Post
Foodbank Van Purchase Grant
Applied
Hope for Justice
Mainly Music
Organ Renovation Fund
Resourcing Church Fund
St Helen's Building Development
Fund
St Helen's HLF Project
Youth Fund
Total restricted funds
Grand total		 Opening
£
Incoming
£
Outgoing
£
Transfers
£
Gains /
Losses £		 Closing
£
3,225
258,172
281,952
(7,487)
65
624
126
3,902
985
2,287
12
200
213
158
213
0
5,200
11,247
1,300
3,582
1,264
2,281
(27,977)
750
3,902
3,272
212
158
5,200
12,547
2,565
20,565
3,048
2,494
7,487
0		 28,606
23,790
261,220
284,446
0
65		 629
643
146
6,341
570
358
1,799
523
(120)
19,769
2,196
0
1,476
153,082
234,903
57,367
5,168
4,899
8,850
57,000
5,227
2,524
42,026
16,247
41,606
34,751
9,823
15,869
15,850
1,950
648
(9)
666
658
2,786
(6,221)
87,561
81,341
1,170
(1,987)
30
(150)
485
335
497
6,553
2,442
17.573
1,476
330,618
1,218
57,000
2,703
16,667
28.705
13,900
648
0
2,786
0
1,170
(2,017)
0
337,891
357,154
213,110
0
0		 481936
361,683
618,374
497,555
0
65		 482,565

16

`

Note 1 - Analysis of income 2021

Incoming resources from gen
0101 - Gift Aid
0201 - Other planned giving
0301 - Loose plate collections
0302 – SumUp Card Receipts
0501 - One-off Gift Aid gifts
0550 - Donations appeals etc.
0551 - Donations from
Churches & Charities
0552 - Donations from other
organisations
0601 - Tax recovered Gift Aid
0801 - Recurring grants
08A1 - non-recurring grants
0901 - Other funds generated
Total
Incoming resources from gen
1303 - Income from activities
& events
Total
Incoming resources from gen
1020 - Bank and building
society interest &
Dividends
Total
Incoming resources from cha
1101 - Fees for weddings and
funerals
1235 – Rent from hiring out
Buildings
Total
Other incoming resources
1310 – Insurance claims
1400 - Other incoming
resources
Total
INCOME TOTAL		 Unrestricted
£		 Designated
£		 Restricted
£		 Endowment
£		 Total this
year £		 Total last
year £
erated funds - Voluntary income
160,844
130,681
14,365
3,848
467
334
540
80
7,418
2,324
332
31,075
150
200
21,818
20,089
40,447
136
30,898
11,846
107,844		 296,978
22,204
1,621
413
23,735
32,573
45,041
44,263
51,385
9,693
177,737
2,122
291,525
18,213
467
875
7,498
33,731
22,168
20,089
71,481
0
119,691
0
230,779
748
354,282
0		 585,809 707,764
erated funds - Activities for generating funds
222
1,476		 2,232
1,698
222
0
1,476
0		 1.698 2,232
erated funds - Investment income
51		 20
51
51
0
0
0		 51 20
ritable activities
743		 463
486
743
743
0
0
0		 743 949
26,377
2,300
1,395		 1,986
5,864
30,073
26,377
2,300
1,395
0		 30,073 7,850
258,172
3,048
357,154
0		 618,374 718,817

17

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Note 2 - Analysis of expenditure 2021

Cost of generating funds - C
1710 - Costs of applying for
Grants
1730 - Costs of Activities
Events
Total
Charitable activities
1801 - Giving to missionary
societies
1850 - Giving to Home
mission
1851 - Pastoral Gifts to
individuals
1870 – Secular charities
1901 - Ministry Share
1910 - Ministry - fees paid
to Diocese
2001 - Assistant staff costs
2050 - Staff salaries
2055 - Transport costs
2060 - Property Rent &
Service Charges
2061 - Property Insurance
2062 – Property advisors (e.g.
Fire & H&S)
2101 - Working expenses of
Clergy
2150 - Clergy Phone,
Internet & Home
Office expenses
2160 - Ministry: church
training and
development
2161 – Alpha Courses
2170 - Ministry: Children's
Church
2171 – Paid Employees
Children & Youth
workers
2173 - Ministry: Pastoral
Care
2176 - Ministry: Mainly
Music
2177 - Ministry: Students		 Unrestricted
£		 Designated
£		 Restricted
£		 Endowment
£		 Total this
year £		 Total last
year £
ost of generating voluntary income
306
1,824		 305
2,272
306
1,824
1,824
0
306
0		 2,130 2,578
9,000
479
4,660
213
390
658
2,300
1,000
96,000
60
46,200
70,895
14
556
30,692
1,595
1,054
6,757
1,366
2,986
146
694
401
19,343
38
725
658
560		 11,800
7,274
1,361
270
80,000
1,542
147
107,100
680
30,692
1,491
0
2,215
2,391
4,097
288
1,327
16,407
115
1,222
0
9,479
5,263
2,958
1,000
96,000
0
60
117,094
569
30,692
1,595
1,054
6,757
1,366
2,986
146
1,096
19,381
0
1,383
560

18

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2180 - Ministry: Youth
2183 - Ministry: Bell ringing
2184 - Ministry: Worship
2190 - Worcester Food
Bank
2198 - Ministry:
Development
Resources
2199 - Ministry: Personal
Spiritual
Development
2201 – Food Purchases –
Foodbank
2205 – Foodbank non food
supplies
2210 – Foodbank -
Children’s gifts
2215 – Foodbank Clients’
Exp; Taxies, Energy
etc.
2221 – Foodbank
Managers' meetings
2222 – Foodbank
Volunteers Expenses
2231 – Foodbank Van
Maintenance
2232 – Write down value of
Foodbank van
2233 – Write down value of All
Saints Furnishings
2301 - Insurance
2310 - Church Office
running costs
2330 - Building
Maintenance and
churchyard
2331 - Cleaning
2340 - Upkeep of services
2341 - Sound Audio Visual
System
2343 – Equipment
2344 – Foodbank
Warehouse
consumables
2360 - Administration
2370 - Bank charges		 Unrestricted
£		 Designated
£		 Restricted
£		 Endowment
£		 Total this
year £		 Total last
year £
1,108
335
358
298
29,723
406
623
38,349
3,513
8,850
32
40
1,968
1,950

2,196
9,649
360
3,517
7,942
1,386
6,144
356
4,216
323
3,129
372
1,213
9,856
8,044
5,405
4,329
512		 1,443 3,706
136
190
3,608
1,056
2,242
13,189
1,925
6,054
174
20
20
1,216
1,950
7,145
13,234
5,627
6,451
6,678
4,624
5,827
17,653
544
7,546
458
358
298
29,723
406
623
38,349
3,513
8,850
0
32
40
1,968
1,950
2,196
10,009
3,517
9,328
6,500
4,538
3,501
11,068
8,044
9,734
512

19

`

2401 - Church running
electric
2410 - Church running Gas
2420 - Church running
Water
2701 - Church major repairs
of structure
2702 – Church major repairs
installation
2703 - Church major repairs
professional fees
2704 – Church interior and
exterior decorating
& reordering
Total
Other resources used
Prior year adjustments
Suspense account
Total
EXPENDITURE TOTAL
TOTAL SURPLUS (DEFICIT)		 Unrestricted
£		 Designated
£		 Restricted
£		 Endowment
£		 Total this
year £		 Total last
year £
3,157
2,234
10,626
1,016
1,776
529
1,250
4,137
14,400
360		 5,391 4,074
7,202
1,026
55,769
7,450
7,962
33,707
11,642
2,304
1,250
4,137
14,400
360
250,103
2,513
243,169
0		 495,785 498,879
30,386
(19)
(30,366)		 2,296
1,068
0
30,386
(19)
(30,366)
0		 0 3,364
281,952
2,494
213,109
0		 497,555 504,819
(23,780)
554
144,045
0		 120,819 213,998

Note 3 - Staff Costs 2021

Employee payments - Salaries

During the year the PCC employed the following officers:

Ministries Coordinator (part time and funded by Resourcing Church grant),

PA to the Vicar (part time),

Buildings Redevelopment Project Manager (funded by the Resourcing Church grant),

Church Operations Manager,

Church Cleaner (part time), Youth Worker (part time),

Children’s Worker (part time), Worship Director (funded by the Resourcing Church Grant), Finance Assistant (part time),

Foodbank Operations Coordinator (part time).

No payments were large enough to be reported.

20

`

Payments to PCC members

The Buildings Redevelopment Project Manager was elected as a member of the PCC (after her appointment) and takes no part in any discussions or decision making relating to her employment.

During the year no other payments of salary or wage were made to members of the PCC.

Related Party Transactions

The Church Treasurer is also a Trustee and Treasurer to Chapel House Ministries. During 2021 the PCC donated a grant of £2,000 to Chapel House Ministries (£2,000 in 2020). The Church Treasurer took no part in any discussions or decision making relating to this grant award.

A member of the PCC is related to one of the PCC’s employees; the Youth Worker. That PCC member took no part in any discussions or decisions relating to the Youth Worker.

Note 4.1 - Fixed Assets

The PCC has the following fixed assets with a value greater than £2,500 as follows:

Asset Date Purchased and
depreciation plan		 Original
purchase
Cost		 Written
down
value as
at 31st
Dec 2021		 Depreciation
charge to
2021
accounts
Foodbank Van
VW Transporter
T28 Startline
SWB 102 PS 2.0
TDI		 Purchased 25thFeb 2019.
Forecast value on 31st
December 2023 is £10,000*.
Straight line depreciation =
£1,950p.a.		 £19,750 £13,900 £1,950
320 All Saints
Church Stackable
chairs and 13
storage dollies.		 Purchased 4thMarch 2020.
Assume value depreciated by
25% in year one then the
straight-line method assuming
life span of 10years.		 £24,137 £16,092 £2,011
Desk and
Cabinet to house
sound and audio-
visual control
equipment.		 Purchased 4thFebruary 2020.
Assume value depreciated by
40% in year one then the
straight-line method assuming
life span of 10years.		 £2,777 £1,481 £185

Note* The depreciation method chosen for the Foodbank van is the straight-line method. The van was purchased when 6 months old and was significantly discounted for Foodbank and as an ex-demonstrator vehicle. Therefore, initial loss of value from new has already been reflected in the purchase price, making the straight-line method of depreciation a reasonable choice. It is assumed the van will have a value of £10,000 in December 2023 based on the sale price of second-hand vehicles of the same make and model of a similar age and after allowing for trade in prices.

21

`

Property / Purpose / Period Date of Lease Cost
2020		 Cost
2021		 Cost
2022
Lowesmoor Wharf, Foodbank, five years
with three-year tenant break clause		 From 21stJune
2016 to
20thJune 2021		 £30,000 £14,135 -
Renewal of Lease of for Foodbank at
Lowesmoor Wharf, five years with
Tenant and Landlord break clause with
nine months-notice, the Landlord only
to exercise upon obtaining planning
permission for development of the site.
Rent remains the same.		 From 21stJune
2021 to 20t June
2026.		 - £15,865 £30,000

Church equipment comprises office equipment, musical instruments, sound and projection equipment. Foodbank equipment comprises office equipment, warehouse equipment and shelving, warehouse scales and storage crates. All of these are estimated to have an individual value of less than £2,500 each.

Note 4.2 - Investments

The PCC holds a small amount in investments. The value of these accounts has increased by £64.68 in the last year as follows (increase of £46.26 during 2020):

£64.68 in the lastyear as follows(increase of £46.26 during2020):
2021
£
CCLA - Michael in Bedwardine Church Charity
Value as at 1st January 2021 (34.5 shares @ 1,801.14p) 621.39
change in value(gain) 87.13
Value as at 31st December 2021(34.5 shares @ 2,503.68p) 708.52
M&G - Michael in Bedwardine Church Charity
Value as at 1st January 2021 (521 shares @ 125.48p) 653.75
change in value(loss) -22.45
Value as at 31st December 2021(521 shares @ 121.17p) 631.30
Total value at year end 1,339.82

22

`

Note 5 - Debtors (Accounts receivable)

Note 5 -Debtors (Accounts receivable) Note 5 -Debtors (Accounts receivable)
Fund:
Receivable from:
Resourcing
Church
Grants outstanding at year end
General
&
Foodbank
HMRC Gift Aid for December		 Amount
£
45,407
6,232
Total (£38,244 as at 31stDecember 2020) 51,639
Note 6 – Creditors–(Accounts Payable):
Fund:
Payable for:
Foodbank
Purchase of toy shop vouchers		 Amount
£
7,585
Total
(£3,677 as at 31stDecember 2020)		 7,585

Note 7 – Cash in Hand (cash held and cheques not banked as at 31[st] December):

Fund:
Reason for holding cash / cheques:
General
Petty Cash - Church Office
Foodbank
Petty Cash – Foodbank used for purchase of food
and supplies
Foodbank
Cheques not banked as at 31stDecember 2021
Mainly
Music
Petty Cash – Mainly Music		 2021
£		 2020
£
95
1,377
3,755
158
95
994
3,724
0
Total 4,813 5,386

23

`

Note 8 – Gifts in Kind (In accordance with accepted accounting practice and the PCC’s Accounting Policies - see Para. 10.5 – Gifts in Kind).

Volunteers are the backbone of the Mission and Ministry of All-Saints Church, and the Annual Review sets this out and expresses our thanks for the amazing work that is done. Donations of goods and services:

Fund: Gifts in Kind:
The values shown are either actual values or best
estimates		 Value
2021
£		 Value
2020
£
Foodbank
Food, toiletries and household cleaning products
donated by people and organizations weighing
113,538Kg (131,896Kg in 2020 and 90,711Kg in
2019). Value is based on estimate of £1.85 / Kg.		 210,045 230,818
Foodbank
Foodbank is staffed by volunteers – about 70 on
average, but reduced to about 50 during the
Pandemic; value based on minimum wage. Increased
hours during2021 to cope with increased workload.		 80,000 80,000
Church
Mission
It is difficult to evaluate the total amount of time
donate by volunteers for general church work,
mission and ministry, but based on minimum wage it
is estimated to be in excess of £40,000. It is believed
that this work continued during 2021 through the
Pandemic.		 40,000 40,000
Foodbank
Toys andgifts for children at Christmas and birthdays		 500 2,000
Foodbank
Supermarket Gift Cards – 200 in 2021 (225 in 2020
and 26 in 2019)used topurchase food and supplies		 8,769 7,860
Foodbank
A stock of paper carrier bags donated. This led to us
now buying paper carrier bags and avoiding use of
plastic.		 100 0
Foodbank
SomethingDifferent supplyof magnetic van signs		 0 75
Foodbank
Something Different supply of strong carrier bags for
foodparcels		 0 100
Foodbank
Window Cleaning provided free of charge by Clayton
Window Cleaning		 100 0
General
Independent Examiner provides his work free of
charge and requests this to be in aid of Foodbank		 150 150
Total 339,664 361,003

24

`

Note 9 - Parochial Church Council of All-Saints Worcester

Statement of Financial Activities 1[st] January 2020 to 31[st] December 2020 for comparison with 2021 statement on page 12.

ement on page 12.
Incoming from:
Donations & Legacies
Activities for generating funds
Investment income
Charitable activities
Other
Total income
Expenditure on:
Cost of generating funds
Cost of generating voluntary income
Charitable activities
Other resources used
Total expenditure
Net income (exp) before transfers
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Gains / losses on investment assets
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds		 Restricted
Funds		 Endowment
Funds		 Total Funds Prior Year
Funds
£
£ £ £ £
240,313
467,453
0
91
2,141
0
21
0
0
949
0
0
5,290
2,559
0		 520,044
12,884
129
2,466
11,361
707,766
2.232
21
949
7,850
246,664
472,153
0
0
0
0
146
2,432
0
239,845
259,034
0
3,363
1
0		 718,817 546,885
22,723
420,254
0
0
2,578
498,878
3,364
243,353
261,466
0		 504,819 442,977
3,311
210,687
0
398
104,088
0
(398)
(104,088)
0
46
0
0		 213,998 103,908
1,670
(1,670)
97
104,486
(104,486)
46
3,357
210,687
0		 214,043 104,005
20,434
127,205
0		 147,638 43,633
23,790
337,891
0		 361,682 147,638

25

Independent Examlnevs Report to the membersltrustees of All Salnts Church, Worcester, Parochlal Church Councll. I report on the accounts for the year ended 31st December 2021 which are set out on pages 12 to 25. Respectlve responslbllltles of the Trustees and Independent Examlner The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 {the 2011 Act) and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the 2011 Act; follow the prO￿dureS laid down in the General Directions given by the Charity Commissioners section 145{5)(b) of the 2011 Act; and state whether particular matters have come to my attention. Basls of Independent Examlnerfs Statement My examination was carried out in accordan￿ with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management ￿)MmIttee con￿mIng any such matters. The prO￿dureS undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts. Independent Examlnerfs Statement In connection with my examination, no matters have come to my attention . which give me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordan￿ with s.130 of the 2011 Act" or to prepare accounts which accord with these accounting records have not been met; or 2. to which. in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. David Hibbitt BA(Honsj ACMA 3 Jenny Wren Row Droitwich Worcestershire WR9 7FW Date 15 March 2022 26