## 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:
- Grow in Spiritual Maturity
- Grow in Numbers
- Grow Younger
- Grow in Community Engagement
## **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:-
- Worship, prayer and teaching through regular services and meetings; learning about the Gospel; developing our knowledge and trust in Jesus Christ.
- Provision of pastoral care for all people living in the parish, e.g. visiting the sick, the bereaved and those with special needs; conducting preparation for baptism, confirmation and marriage services.
- Missionary and Outreach work; including offering an imaginative programme of teaching to children and youths, in parallel with other relevant events and activities; provision of a range of parenting courses, and Mother & Toddler facilities.
- Promoting and supporting mission partnerships with churches, organisations and people who have broadly similar aims and objectives both at home and abroad.
- To facilitate this work it is important that the Parish maintain the fabric of our three Churches and the two Church Annexes.
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:
- movable church furnishings held by the church-wardens on special trust for the PCC and which require a faculty for disposal; and
- office and gardening equipment.
4. 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.
5. 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.
6. 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:
- £7,500 was transferred from the general fund to the General Maintenance designated fund;
- £500 was transferred from the general fund to the Rectory Dilapidations fund.
## **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:
- A new fund for the maintenance of St Marks church and grounds;
- A new fund for the running of the Brewing Friendships group.
|**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:
- The benefice property, formerly the Curate’s house, is currently shown as a tangible fixed asset (for church use) until such time as the PCC decides otherwise (investment holding or disposal).
- The St. Mark’s Centre & St George’s Church Hall are deemed part of their churches, and are thus not formally valued.