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2021-12-31-accounts

Ecclesiastical Parish of Badshot Lea and Hale

Registered with the Charity Commission, England; No. 1128239

Accounts for the Parochial Church Council of The Ecclesiastical Parish of Badshot Lea and Hale

for the

Year Ended 31 December 2021

1

AIMS AND PURPOSES

The predominant objective of the Badshot Lea and Hale Parochial Church Council (PCC) is to cooperate with the Rector to promote the gospel of our Lord Jesus Christ according to the doctrine and practice of the Church of England. The main objectives also encompass the whole mission of the Church, collectively pastoral, evangelistic, social and ecumenical, within the ecclesiastical Parish.

The PCC is solely responsible for the preparation of the financial statements, keeping proper accounting records, for safeguarding church assets and for the detection of fraud.

The PCC is committed to enabling as many people as possible to worship at, and to participate in the full life of our Parish community at Badshot Lea and Hale. The PCC also maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within the Parish bounds. All of our services and worship aim to put faith into practice through prayer, scripture, music and sacrament.

The PCC is responsible for the maintenance of St. John’s, St. George’s and St. Mark’s churches, the Church Centre complexes associated with St. Mark’s and St. George’s churches, and for the Parish property located at 195 Eton Place, Farnham.

OBJECTIVES AND ACTIVITIES

Mission Statement.

We are one Parish of welcoming and inclusive churches. Our vision is for the growth of God’s Kingdom so we aim to:

Activities

When planning our activities during the year, the clergy and the PCC have considered The Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

The parish tries especially to enable ordinary people to live out their faith as part of our Parish community through:-

2

2021

This year has been mixed, with lock down early in the year and more open services later in the year. Video services have been broadcast for those unable to join us in person.

Lock down cost us some hall bookings, but the work that we undertook in 2020 placed us well to increase our bookings substantially in the remainder of the year.

ACHIEVEMENTS & PERFORMANCE

The Parish accounts are prepared on a ‘receipts and payments’ basis.

Although the Parish remains cash poor and again failed to pay its Parish Share in full in 2021, the overall financial position of the Parish has improved compared to 2021 and it is projected that continued improvements will be seen in 2022.

Thanks to the generous and committed support of the congregations, giving to the Parish has increased in 2021 compared to 2020. In addition, hall hire income and fundraising income have increased. Fundraising income was significantly boosted through having two parish fayres, one in St George’s and one in St John’s.

Unfortunately it was not possible to turn a profit on the renting out of 195 Eton Place. This was partly because significant investment was needed to bring the property up to standard and to convert it to a House in Multiple Occupation, and partly because the number of students looking for accommodation was lower than normal due to Covid. However, it is expected that, thanks to the investment made in 2021, it will be possible to generate significant income in 2022.

£45,000 was paid in Parish Share during the year and the Parish is on course to pay £67,500 in 2022. The shortfalls in the Parish’s contribution are therefore decreasing year on year.

The amount of money held by the Parish in restricted funds has decreased greatly due to the refurbishment of the Kitty Milroy Murals in St Marks church. After the costs of refurbishing the murals and investing in the new lighting there is a balance of just over £2k in the Kitty fund. This will be spent on the maintenance of the fabric of the building around the murals in order that they can continue to be preserved for future generations.

Reserves Policy

The Parish does not maintain significant unrestricted liquid reserves. Although the cash reserves as shown in the accounts are c£38k the vast majority of this is held in restricted funds. The Parish currently has unrestricted reserves of c£9k.

The main threat to the Parish’s ongoing financial security is the lack of reserves to pay for unexpected building costs. The PCC has decided to set up a designated fund to pay for the general maintenance of the church buildings and grounds. During 2021 ~£7,500 was designated for this purpose, of which ~£6,500 was spent during the year. The Parish starts the year with ~£1k in the general maintenance fund and it is hoped that, at the end of 2022, this balance will have increased.

The creation of this designated fund does not obviate the need for specific restricted funds for each church and we will continue to encourage and welcome donations which are earmarked for specific church buildings. In particular, in 2021 a one-off donation of £10,000 was made to the St George’s fabric fund.

In addition to the general maintenance fund, the PCC has designated funds to maintain the rectory. The rectory was redecorated in 2020, leading to the depletion of this reserve. In 2021 £500 was set aside to start building reserves to pay for future maintenance.

Risk Management

The PCC is aware of, and fulfils, our statutory requirements with respect to managing risk.

An ongoing programme and practices concerning repairs, maintenance and servicing of equipment were continued throughout the year. All mandatory inspections with respect to building, fire, electrical, gas, safety and operation; including portable appliance testing, were completed during the year.

Financial management and recording procedures aim to prevent, or minimise, fraud in this area.

The promotion of the safety, health and protection of children, youths and vulnerable adults is extremely important to the PCC. Parish policy in this area embodies a formal child protection and vulnerable adult policy following Diocesan guidelines. This policy is emphatically enforced, as well as reviewed regularly.

VOLUNTEERS

The PCC & Trustees would like to take this opportunity to extend their grateful appreciation to all the volunteers who work so hard to make our churches the welcoming, vibrant and forward-looking community that it is. In particular the PCC would wish to mention the Churchwardens and Treasurer and Secretary who have worked so tirelessly on our behalf, and also to all those who lead worship or serve on other committees within the parish, for their valuable contribution to our ministry and for keeping the churches operational.

STRUCTURE, GOVERNANCE & MANAGEMENT

Our Church community is registered with the Charity Commission in England as the Parochial Church Council (PCC) of the Ecclesiastical Parish of Badshot Lea and Hale: Registration Number 1128239.

The structure, governance and management of the Parish, as well as the appointment of Members of the PCC are in accordance with the processes set out in the Church Representation Rules 2006. Governance is provided by the Rector, Associate Priest, Churchwardens and the PCC. Day-to-day management is the responsibility of the Standing Committee.

The PCC comprises the following members: the Rector (Incumbent), other licensed clergy, Churchwardens, Deputy Wardens, Deanery Synod Representatives, and representatives from each Church (LLMs were ex Officio until a motion undoing this was passed). The latter being elected by those who are listed on the Parish Electoral Roll. All eligible persons who attend services at St. John’s, St. George’s or St. Mark’s churches are encouraged to register on the Electoral Roll and to stand for election to the PCC.

Members of the PCC have an overarching responsibility for all decisions relating to the aims and objectives of the Parish and for all matters of general concern and importance. The PCC is solely responsible for all decisions relating to the management of the parish finances.

The PCC aims to meet at least four times per year, including the Annual Parochial Church Meeting (APCM). Given its wide range of responsibilities, the PCC has a number of committees, each of which deals with a particular aspect of parish life. A Standing Committee (Rector, Churchwardens, & Administrator) meets fortnightly to consider appropriate business and to arrange the PCC Agenda.

Other committees present a regular summary report of their deliberations to the full PCC for discussion and ratification as appropriate.

Ex Officio members:

Rector: The Reverend Lesley Crawley (Chair) Associate Priest: The Reverend Alan Crawley LLMs: (until 25/4/21) Lesley Shatwell, Craig Nobbs, Wendy Edwards Wardens: Bob Shatwell, Simon Alexander Pamela Marsham (until 25/4/21) Kris Lawrence (from 25/4/21) Deputy Wardens Until 25/4/21 From 25/4/21 Carol Le Page Maxine Everitt Kris Lawrence Richard Myers Simon Spiers Pamela Marsham Deanery Synod: Stella Wiseman Pamela Marsham (from 25/4/21) Elected Representatives: Jacquie Munroe Gemma Brown Maxine Everitt (until 25/4/21) Melisa Davies John Boas Chris Brown (until 4/3/21) Michelle Chapman (from 25/4/21) Sarah Kay Debbie Nobbs (from 28/11/21) Olivia Jasper (from 25/4/21) Jenny Bull (from 25/4/21) Simon Spiers (from 25/4/21)

Approved by the PCC on the 3[rd] March 2022 and signed on their behalf by :-

Rev’d Lesley Crawley, Rector, & Chair PCC

Sarah Kay Parish Treasurer

Independent Examiner's Report Independent Examiner s Report to the PCC of the Parish of Badshot Lea & Hale I report to the trustees on my examination of the accounts for the above charity for the year ending 31 December 2021 which are set out on pages 7-11. Responsibilities and basis of report As the charlty trustees you are responsible for the preparation of the accounts In accordance with the requirements of the Charities Act 2011 "the Act". I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and, in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under sectlon 145(5)(b) of the Act. Independent Examiner s Statement I have completed my examination, I confirm that no material matters have come to my attentlon in connection with the examination that glve me cause to believe that, in any materlal respect: Accounting records were not kept In accordance with section 130 of the Act; The accounts do not accord with the accounting records; or The accounts do not comply with the appllcable requirements concerning the form and contents of accounts set out In the Charities (Accounts and Reports) Regulations 2008 other than any re- quirement 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 examlnation to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Tudor John Ltd Nightingale House 46-48 East Street Epsom Surry Iff17 IHQ

RECEIPTS AND PAYMENTS ACCOUNT

Unrestricted Designated Restricted Total Prior year
funds funds funds funds total
funds
Receipts (note 7a)
Planned giving 50,567 1,007 51,574 49,623
Digital giving 1,856 58 1,914
Collections at services 4,343 4,343 4,924
Other voluntary receipts 10,493 90 18,987 29,570 11,656
Gift Aid recovered 5,678 325 6,003 629
Grants 29,294 29,294 15,000
Activities for generating funds 10,070 1,217 11,287 1,895
Rent of Eton Place 7,693 7,693 6,750
Investment income 8 86 94 199
Statutory fees retained by the PCC 4,826 4,826 2,084
Trading activities 19,840 1,995 21,835 11,446
Other receipts
Total receipts 115,374 90 52,969 168,433 104,205
Payments (note 7b)
Cost of generating funds 2,031 274 2,305 918
Cost of renting Eton Place 9,243 9,243 1,412
Parish Share 45,000 45,000 30,000
Salaries, Wages and honoraria 183 183 1,255
Clergy and Staffing costs 768 768 3,258
Training 1,155 1,155
Church Running Expenses 41,198 500 41,698 40,668
Major repairs to church building 49,278 49,278
Church Repairs & Maintenance 6,609 10,364 16,973 10,763
St Johns’Project 0 3,725
Total payments 99,578 6,609 60,416 166,603 91,999
Excess of receipts over payments 15,796 (6,519) (7,447) 1,830 12,206
before transfer
Transfers -8,000 8,000 0 0 0
Gross transfers between funds -8,000 8,000 0 0 0
Net movement in funds 7,796 1,481 (7,447) 1,830 12,206
All assets at start of year 1,561 0 34,843 36,404 24,198
All assets at end of year 9,357 1,481 27,396 38,234 36,404

REPRESENTED BY

Unrestricted Unrestricted
funds		 Designated
funds		 Restricted
funds		 Total
funds		 Prior year
total
funds
General fund 9,357 9,357 1,561
Designated
General maintenance 981 981 0
Rectory Dilapidations 500 500 0
Restricted
St George’s Fabric 5,716 5,716 0
St George’s AV Fund 6,500 6,500 6,500
St Johns Fabric 0 0 0
St George’s Car Park 749 749 749
St Marks fabric 0 0 0
St Johns Churchyard 1,507 1,507 2,625
St Johns Tower and Youth Hub 5,729 5,729 -
St Marks Organ Fund (“Emily”) 203 203 521
St Marks Murals (“Kitty”) 2,462 2,462 20,004
St George’s Flower Fund 20 20 20
St George’s churchyard 35 35 35
Parenting Course 474 474 474
Newcomb poor fund 4,001 4,001 3,915
Brewing Friendships 0 0 -
TOTAL FUNDS 9,357 1,481 27,396 38,234 36,404

STATEMENT OF ASSETS AND LIABILITIES

Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
Prior year
total
funds		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
Prior year
total
funds		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
Prior year
total
funds		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
Prior year
total
funds		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
Prior year
total
funds		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
Prior year
total
funds
Current assets:
Cash at bank and in hand
Lloyds bank account
776		 776 1,426
1,128
16,780
Newcombe PF–Lloyds 1,214 1,214
CAF bank account
8,581		 1,481 8,544 18,605
BLAH Investment Account 14,144 14,144 14,137
Newcomb PF-Investment 2,787 2,787 2,787
Cash in hand 2,510 2,510 1,259
Totals 9,357 1,481 29,199 40,037 37,516
Liabilities
Agency collections 1,803 1,803 1,112
Totals 1,803 1,803 1,112
Grand total 9,357 1,481 27,396 38,234 36,404

.

Notes to the Accounts

  1. The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts & Payments basis.

  2. The fixed asset retained for Church use is the freehold house at 195 Eton Place.

  3. Assets recognised but not valued in the Statement of Assets and Liabilities include:

  4. movable church furnishings held by the church-wardens on special trust for the PCC and which require a faculty for disposal; and

  5. office and gardening equipment.

  6. The expenses paid to clergy may include a small immaterial proportion, which relates to their function as PCC members. Stella Wiseman has been paid as a parish administrator, and related people to Stella Wiseman have been paid as cleaners. All of these have been reported to the Charities Commission as required.

  7. The Parish uses the Parish Giving Scheme to collect regular giving and to claim the Gift Aid, before remitting the total to the PCC. They only contact people who have already signed up to ask whether they wish to increase their giving in proportion to inflation.

  8. The movements in designated and restricted funds during the year were:

Fund movement by type

d movement by type
Opening Incoming Outgoing Transfers Closing
Unrestricted
General fund 1,561 115,374 99,578 -8,000 9,357
Designated
General maintenance 0 90 6,609 7,500 981
Rectory Dilapidation 0 0 0 500 500
Restricted
St Georges Fabric 0 11,553 5,837 5,716
St Georges AV 6,500 0 0 6,500
St Johns Fabric 0 606 606 0
St Georges Car Park 749 0 0 749
St Marks fabric 0 36 36 0
St Johns Churchyard 2,625 2,450 3,568 1,507
St John’s Tower and Youth Hub 0 5,729 0 5,729
St Marks Organ Fund“Emily” 521 0 318 203
St Marks Murals“Kitty” 20,004 32,009 49,551 2,462
St Georges Flowers 20 0 0 20
St Georges Churchyard 35 0 0 35
Parenting Course 474 0 0 474
Newcomb Poor Fund 3,915 86 0 4,001
Brewing friendships 0 500 500 0
Grand total 36,404 168,433 166,603 38,234

Transfers

Transfers between funds were made as follows:

Loans

There are no outstanding loans between funds.

Notes to the funds

General Funds :

Represent those resources of the PCC that are not subject to any restriction regarding their use, and are thus available to be applied to the general purposes of the PCC.

Designated Funds :

Are resources that are ‘ring-fenced’ by the PCC for particular purposes, but which nevertheless remain unrestricted as the PCC is able to redesignate such funds as it so directs.

The most significant threat to the long term viability of the parish is the lack of reserves to fund repairs to the parish buildings. In order to address this risk the PCC has designated two funds. A ‘general maintenance’ fund to hold monies put aside for the upkeep of the church buildings and their churchyards and a ‘rectory dilapidations’ fund to pay for rectory upkeep.

In 2021 each month £500 was put aside for general maintenance and a couple of one-off donations were received. The majority of these monies were spent during the year on building and churchyard maintenance. In addition, at the year end, an additional £1,500 was designated for general maintenance and £500 was designated to rectory dilapidations.

Restricted Funds:

Are funds collected or donated for a particular purpose which cannot be used by the PCC for any other purpose except by specific agreement with the donor.

Two new restricted funds were created during the year:

NOTES TO THE FUNDS
General maintenance Money designated to allow for maintenance and upkeep of church buildings and
churchyards.
Rectory Dilapidations Money designated to allow for the redecoration of the Rectory at some future date.
St George’s Fabric Maintenance of the general fabric and grounds of St. George's Church and Church
Room, including renewal of the heating system.
St George’s AV fund Money given specifically for the installation of an AV system in St George’s church. The
donor has agreed that, in the event that not all monies are required for this purpose the
remainder can be transferred to the St George’s fabric fund.
St John’s Fabric Maintenance of the general fabric and grounds of St. John’s Church and Church Room.
St Mark’s Fabric Maintenance of the general fabric and grounds of St. Marks Church
St Georges Car Park Maintenance of the Car Park enclosure and associated features at St. George's church.
St Johns Churchyard Money given specifically for the upkeep of St John’s Churchyard.
St John’s Tower and Youth
Hub		 Money given specifically for the improvement of St John’s Church in order that the
Tower can be repaired and a new youth hub set up to support outreach.
St Marks Organ Fund
**(“Emily”) **		 The fund set up to manage an appeal to refurbish and maintain St Mark’s Organ.
St Marks Murals (“Kitty”) The fund set up to manage an appeal to restore the murals by Kitty Milroy in St Marks
Church. The murals were restored in 2021, the excess funds will be used to fund
ongoing costs in relation to the murals, including maintenance of the fabric of the
building which immediately surrounds them.
St George's Flowers The funds that hold donations and appeals specifically in support of the provision of
flowers (notably Easter and Christmas) at St. George's churches.
St George’s churchyard Maintenance of the churchyard at St George’s church
Parenting Course The fund that holds donations and appeals specifically in support of the Parenting
Course run by the Families Matter Co-ordinator
Newcomb Poor Fund A fund that holds the Vicar’s discretionary fund, monies available for the Vicar to
distribute as they see fit
Brewing Friendships Money given to fund the new Brewing Friendships group which meets at St Mark’s
Church

7a. Analysis of unrestricted income:

7a. Analysis of unrestricted income:
Planned giving by PGS, including gift aid 46,662
Online giving (via Sum-up function) 1,856
Planned giving by standing order into Lloyds account 3,905
Collections at services 4,343
Other voluntary receipts 10,493
Gift aid recovered 5,678
Activities for generating funds:
Craft Fayre 2,450
Summer Fayre 2,713
Autumn Fayre 2,966
Social events 856
Church activities 270
Other 815
Investment income 8
Rent of Eton Place 7,693
Statutory fees retained by PCC 4,826
Trading activities:
Magazine profit 3,580
Room hire 15,818
Other receipts 442
TOTAL UNRESTRICTED INCOME 115,374

7b. Analysis of unrestricted expenditure

Cost of generating funds 2,031
Cost of renting Eton Place 9,243
2021 Parish Share 45,000
Salaries wages and honoraria 183
Clergy and staffing costs 768
Training 1,155
Church running 905
Cleaning 1,541
Insurance 5,671
Office costs and sundries 25,003
Cost of services 323
Governance 600
Utilitybills 7,155
TOTAL UNRESTRICTED EXPENDITURE 99,578

FIXED ASSETS

195 Eton Place

Market value as unfurnished sale 255 , 000 Revalued at 14[th] September, 2016

Asset Notes: