2021-12-31-accounts

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 2021 Report and Accounts for the Parochial Church Council of St Andre￿S Church, Oxshott St Andrews Growinq & Serving Aim and purposes St Andrews Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent. the Revd Frances Trickey, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Andrew's Church and its ancillary buildings, at Oakshade Road, Oxshott. Objectives and activities The PCC'S primary objective is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. Our agreed Vision for St Andrew's is that we are called to be 'Followers of jesus Christ- Growing in Faith. Growing in Number and Serving the Community in which we live and worlL' When planning our activities for the year. we have considered the Charity Commission's guidance on public benefit and the supplementary guidance on charities for the advancement of religion. Our ministry has focussed on worship. prayer, mission, fellowship, discipleship and active engagement and support for the local community, especially in terms of ameliorating the effects of Covid. To facilitate these activities, it is important that we maintain the fabric of the church and its current associated buildings. During the year, we also continued to explore how we might develop these outdated and inadequate ancillary buildings. Achievements and performance 2021 has been another challengingyear with the ongoing impact of Covid. Our primary aims have been to continue activities in the church building whenever possible, ranging Irom Sunday and mid-week worship, to re-launching services such as the Lunch Club for older members and a toddler group called ABC for the youngest. One clear aim has been to enable local people to reconnect after periods of isolation and separation. Church services Whenever possible, we have provided a single service in church both on a Sunday and on a Wednesday, with Holy Communion, according to the prevailing Government guidelines and the House of Bishops Recovery Group guidance. Since July 2021 we have offered Communion in both kinds in two ways, enabling our congregants to have a genuine choice in how they receive the sacramenL Our weekly Sunday 10am service was live streamed ('Listen & Pray ), as well as being attended by an average congregation of 53 in church (average number attending October 2021 services). When local conditions have required it, we asked people to pre-book to attend services, to manage capacity in church given the Covid restrictions we had to introduce and to enable track and tracing. The Sunday services continued to alternate between the 'Traditional' and 'Oxshott Praise. style each week. For both styles, a shortened service of Holy Communion was held after the end of the live stream for those gathered in church. Interestingly, numbers have remained constant across the two styles. The number of online viewings of Listen and Pray has been encouraging with an average of 55 log-ins on each Sunday of October 2021, and an average of 32 further viewings during the week of all or part of the service. A group of up to 15 members of Signature At Esher [forJnerly Sunrise) nursing and residential home join us online each Sunday and now regard themselves as members ofStAndrew's. We held both the Memorial and the Remembrance Services in November, the latter being followed by a full parade of local uniformed organisations plus council members at the war rnemorial on Oxshott Heath. We had hoped to run a full set of Christmas services, and enjoyed a wonderful Carol Service for 15sued forAPCM April 2022 Page l of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 the first time in two years. But due to the rise in local cases of Covid, we held our Crib Service on Zoom, and reduced numbers attended our Midnight and Christmas Day services. Sermon series during the year focused on both biblical books and themes, as well as readings from the Common Worship lectionary for Lent, Easter and Christmas. Pastoral support It was a relief and a joy to re-launch some of our pastoral ministries in the second half of the year, including Coffee Comfort, a monthly gathering for those who have been bereaved, and the Lunch Club, for those who are retired. Contactwith many in the community was maintained during the year by the pastoral assistants, and by the bereavement and lunch club teams, who continued to meet virtually or in person each month. Life Group leaders and members supported one another throughout the year, and our safeguarding team led us in appropriate ways to support some of the most vulnerable. We are very thankful to our Church Administrators, who were the first point of contact for many needing pastoral support in 2021. Life Groups Life Groups continued to be an integral part of church life at St Andrew's, even though numbers dropped slightly for various reasons, e.g. members leaving the area. The impact olcovid remains a challenge,. groups met face to face when possible and by Zoom when noL Importantly, all nine are very active in providing support for those who are lonely or vulnerable. Studies included books of the Bible, and specific themes, and have been aligned with the sermon series on Sundays, which has proved to be very helpful. We started the year with Nehemiah, which provided relevant insight as 5t Andrew's looks to better serve the community, followed by Ephesians, with a focus on building community and 'connectedness'. 'Whole-life stewardship, looked at stewardship in a broad sense, which was very timely because ofthe then-current COP 26 and environmental debate. Around important times in the Christian calendar such as Lent and Advent, groups chose what they wanted to study, and there was also time for social events, such as getting together for a meal [when restrictions allowed), quizzes and sharing favourite Christmas Carols. Mission Partner links were generally strong although communication was sometimes difficult by force of circumstance. Importantly, these links strengthened the relationship between St Andrews and our Mission Partners (see nextpage), which was both a support for them and a blessing for us. Families, children and young people The impact of Covid continued to affect our ministry with families, children and young people during 2021. We were pleased to be able to restart children's activities during our Sunday services during school term time, although due to Covid in-person attendance by families with young children has been low, with most opting to engage online. The renewed and consistent provision of a children's group has begun to address this. Our online Good Friday and Easter Sunday dramatized retelling of the Easter story engaged families from across the community. with many joining for this creative and reflective service. During the summer, we repaired and refurbished our outside play area, to make a safe, welcoming and enjoyable space, open for community use. In September 2021, a new babies and toddlers, group, 'ABC' (for Adults, Babies and young Children), was launched, meeting each Monday morning during school term time, offering free-play space in the hall, snacks in the vestibule and stories and songs in the main church. This was very well received, and was usually fully booked [15+ spaces) each week During its first term. ABC made connections with over 50 local families who attended, many ofwhom were new to the village. At Christmas, our Family Carol Service was enjoyed both in church and online, and included contribution5 from families and children a5 well as local bu5inesse5 from acr055 our community. Our Crib Service moved online at short notice due to Covid,. pre-recorded contributions of readings, stories, songs and carols, and animations, coupled with real-time engagement from families via Zoom from their homes, together offered an enjoyable celebration of Christmas. A copy of the illustrated 15sued forAPCM April 2022 Page 2 of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 children's book Love Came Down was offered to every family as a gift. For schools, Open the Book continued, via Zoom, at The Royal Kent School [RKS], with a team joining children each Thursday for a Bible-based assembly linked to the school's Virtues and Values; it is gratifying thatwe have been told repeatedly how much these weekly events are valued by the staff and children alike. We also led other worship assemblies at RKS, including at Remembrance, and hosted and contributed to Danes Hill School, Bevendean and RKS'S online Harvest and Christmas services. We were not able to appoint a Families & Children's Leader during 2021. The continued vacancy has given the opportunity for a wider team, including clergy, to be more centrally involved with ministry with families and children. Other parishes have had the same experience with recruitment, and we continue to seek the right person to fill this role. Prayer During 2021 we continued to hold our twice weekly PrayTogether sessions and Saturday Prayer5 online. Pray Together (on Tuesdays and Thursdays at 9am), continued its pattern of bible reading followed by a time of prayer, with a group of between 4 and 12, whereas Saturday Prayers has provided wide-ranging local, national and international themes for prayer. All such groups have continued to provide a valuable source of fellowship, especially when it was difficult to meet in person. In May, we again participated in Thy Kingdom Corne, the Archbishops, annual global call to prayer. We distributed prayer journals and met online for prayer each day. Two prayer walks, focussing on 'Shops & Businesses. and 'Schools & Community,, took place. In preparation, Oxshott businesses and schools were visited and asked about their prayer needs/requests, which was once again well received. This year, we added two prayer trees in strategic locations around the parish, which were well used, especially by local schoolchildren and their parents. Mission Partners 2021 saw significant progress in relationships with our eight Mission Partners. We engage in this work, first by committing to financial support for them that equates to at least one tenth of our core income (calculated as £24,029 for 2021} - this year, including special appeals. we supported these partners to a total of £36,470., second, by linking each one with a Life Group that otfers friendship, prayer and practical support,. and third, we publish prayer updates from them in our weekly news and use these as a basis for intercession. As Covid eases, we hope to make and receive more visits. St Andrews, with the whole Anglican Communion, 15 called and committed to five marks ofmission.. tell, teach, tend, transform and treasure. We are particularly pleased to be fostering a national link with A Rocha [UK} as we had not hitherto engaged well with 'treasure', or caring for God's creation. Our two longstanding local partners are Cobham Area Foodbank, and B@titude (who support young families in Leatherhead). Practical support included two van-loads full of harvest gifts for the foodbanl4 and creation of an attractive garden seating area at B@titude by the linked Life Group. Two of our five international partners are in South Africa: the Finnies (who pastor The Gathering church in Firgrove, Cape Town) and the Garden Route Children's Trust (who alleviate poverty among children through the provision of food and education}- For the third year in a row we had a special collection for the Finnie's Soup Kitchen Christmas Lunch [£1,800) and St Andrew's hosted this year's annual Christmas Sale for GRCT. which raised just over £3.000. Our partnership with Embrace the Middle East was focussed upon a project called Embrace Jericho [a centre for children and mothers that provides a safe space to learn life skills and have fun). In this sensitive. Muslim-majority region, communication has proved challenging. However. in late 2021 our links found new impetus,. 2022 plans include links via Zoom, and a visit from their UK representative. Our Pakistan partners are OTS (Open Theological Seminary in Lahore), through whom we encourage discipleship training in Sialkot Diocese. This link is in the vanguard of a Companion Link between Guildford and Sialkot Dioceses which was formally approved by Diocesan Synod in March 2021 and signed at an online launch event in luly. A Memorandum of Understanding between OTS & Sialkot Diocese was also agreed in April 2021, and we eagerly await a first official report of progress. 15sued forAPCM April 2022 Page 3 of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 Our partnership with Tanka Subedi in Nepal was tangibly expressed through another special appeal, which contributed £4,000 for the direct support of churches suffering a huge wave of Covid in the summer, buying access to medical care and providing for the needs of the bereaved. The total distributed to our Mission Partners includes a significant one-off donation at the end of 2021 of nearly £7,000 that was shared between them. A celebration was held to thank Life Group members for their growing links, and Mission Partners are featured in the Oxshott Magazine and on our website. Build Your Church Build Your Church (BYC) is our ongoing work looking into the options for the refurbishment, extension or redevelopment orthe church's ancillary buildings. At the end of 2020. the PCC recognised that the next stage would require a larger core group, and in February 2021, a Steering Group was appointed. At a Diocesan Advisory Committee (DAC) site visit, delayed until April 2021 by Covid, we were asked some challenging questions. adding weight to our own emerging recognition that the world had changed dramatically since the original decision to knock down and re-build was taken in November 2019. Serving our community and looking after our planet have quite different parameters, which the Steering Group presented to the PCC in October., following a resolution by the PCC at the meeting, the Steering Group spent the remainder of 2021 building an assessment of a range of options that include elements of phasing and refurbishment, with professional input from structural engineers, our architect Nye Saunders and carbon neutral landscapers for presentation to the PCC in January 2022. Since it5 inception, the Steering Group has also begun to build working relationships with the DAC, local councillors and potential funding bodies. Financial review Income and expenditure The income and expenditure of all the funds are detailed in the Financial Statements and the notes to the Financial Statements. In summary, by fund.. The Unrestricted General Fund. for the day-to-day running of the church, was impacted by Covid. Income for the year was £258,549 [2020: £273,973], expenditure £251,951 (2020.. £239,269], with a net income of £6,598 (2020- £34,704). However, the expenditure included the distribution of a reallocated donation without which the net income was E13.533. £140,337 (2020.. £137.509) was spent in providing Christian ministry, including our contribution to the Parish Share and our missionary and charitable giving. The Parish Share paid was £99,792 (2020.. £99,792). Outward giving increased from £37,717 to £40,545. For the period 6 April 2020 to 31 December 2020 an accrual of £29,155 was made, representing the GiftAid tsx recovery due., the majority was received in February 2021. For the period 6 April 2021 to 31 December 2021, an accrual of £28,893 has been made inclusive of the Small Donations Scheme. The CBF Church ofEngland Deposit Fund started and ended the year at £40,000. The interest earned on the general fund amount was £65 [2020.. £296). The Unrestricted Development Fund.. One legacy was received. The Restricted Hardship Fund had no income or expenditure. The Restricted Development Fund was estsblished following the launch on 8 lune 2013 of the fundraising for the building project. Most of the expenditure for Phase l of the project was accounted for within the 2013 and 2014 accounts- the total cost of Phase I was £574,566. Income for the year was £43,006 (2020.. £12,269), expenditure £18.394 {2020.. £20,128], with a net income of E24,612 (2020.. minus £7,859) before the reallocated donation to the general fund. For the period 6 April 2020 to 31 December 2020 an accrual of £1,814 was made representing the Gift Aid tax recovery, and this was received in February 2021. For the period l January 2021 to 31 December 2021 an accrual of£6,364 has been made. The CBF Church of England Deposit Fund started and finished the year at £188,000. The interest 15sued forAPCM April 2022 Page 4of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 earned on the restricted development fund amountwas £187 [2020: £1,047J- Year end balances The balances ofthe funds at the year end were- 2021 2020 Chan Unrestricted General Fund £136,599 £17.283 £123,065 Increase £9,783 Increase £219,545 £201,868 Increase £3,130 £3,130 No change £376,557 £337,846 Increase Unrestricted Development Fund Restricted Development Fund Restricted Hardship Fund Totals: Future income To ensure our future activities are maintained, and mindful of likely future expenditure from 2022 onward5. efforts were made in the autumn of2021 to continue to encourage giving in the parish. This culminated in the pledges being blessed during a Commitment Sunday service on 28 November. We are very grateful to God and to all those who so generously support the work ofthe Church. Reserves policy The PCC recognises the need to hold sufficient free reserves to ensure the protection of our core activities and any special projects. The policy for free unrestricted reserves is set on a risk basis to provide an income reserve in the event that planned givin& donations and other income fail to achieve budget,. to provide a Small opportunity reserve to enable the church to be able to respond to requests from mission partners both local and international- and to provide funds to cover emergency situations. The general fund unrestricted reserves increased to £136,599 through not being able to implement our expenditure plans over the last two years. The trustees feel the increase is justified due to the greater risk and uncertainty over the receipt of some income due to the ongoing impact of Covid and the desire to maintain our activities as much a5 possible which may lead to the requirement to fund a deficit of income versus expenditure in 2022. The balances on the unrestricted and restricted development funds will be retained and used as required for the preparation and implementation of our development plans. It Is our policy to maintain our worlcing monies in a Barclays Bank current account with an automatic transfer of monies in excess of £2,000 to a Barclays interest-bearing accounL Transfers are made to and from the CBF Church of England Deposit Funds as required. The general policy is that legacies not specified for other purposes are allocated to the Unrestricted Development Fund. Structure* governance and management The method ofappointment ofboth PCC members and Churchwardens is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and consider standing for election to the PCC. We have two appointed Churchwardens, supported by two appointed Assistant Churchwardens. The Annual Parochial Church Meeting [APCM), held on 28 March 2021, was a hybrid meeting (with both in- person and online attendance, with voting carefully managed from both}. Because she had assumed the role of project Manager of the Steering Group of the B YC, Ruth Burns stood down as Churchwarden,. lill Perrett was elected in her place and Richard Green was elected for a further (and final) year. John Henshall kindly agreed to continue and was elected as a Assistant Churchwarden. However, a gap was left for a second Assistant Churchwarden which was only filled later in the year when Andy Hum was appointed by the PCC to this role. The PCC Secretary, Sue Prorter, stood down after the APCM and was eventually replaced by Steph Rustom who started in September 2021. The Treasurer, elected annually at the first PCC meeting after 15sued forAPCM April 2022 Page 5 of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 the APCM, continues to be Carl Jackson. The PCC met on six occasions during the year, with four meetings held virtually. The annual PCC awayday on 24 April was also held remotely. Additionally, there have been two extra meetings of the PCC to consider BYC plans and issues, in January and October. The PCC has various subcommittees for particular aspects of church life, with several new chairs appointed during 2021 including.. Parish Giving (Chris Hampson),. Mission Partnering [lolyon Trickey),. and Hospitality (Adele Wright). The Steering Group of the BYC is also a sub-committee of the PCC and is chaired by Ron Stewart. All the subcommittees continue to support our Vision, and each is responsible to the PCC and provides regular minutes of their meetings. The PCC approves all policies and procedures, and reviews policies on a rotating basis. Current policies cover Health & Safety, Baptisms, Complaints, Fire & Safety, Investments, Reserves, Safeguarding, Managing Conflicts of Interest, Legacies and Risk Management. A Risk Register is Tnaintained and reviewed by the PCC at least once a year. The Treasurer is primarily responsible for managing financial risk along with the Standing Committee. The PCC also has a robust GDPR policy. Maureen Carruthers now work5 alongside our Parish Safeguarding Officer. Anna larrett, and they, together with Claire Costard, our Church Administrator, work effectively to ensure we meet our obligations,. they regularly brief the PCC and ensure the PCC and other nominated individuals carry out appropriate training every year. There is currently a vacancy for a Health and Safety Officer,. in the interim the team of wardens and clergy cover the relevant duties. The St Andrew's Staff Handbook contains the grievance procedure, disciplinary procedure and equal opportunities policy. We have job descriptions for all employees, an appraisal system and contracts of employment. The review of job descriptions for significant volunteer roles was delayed in 2021. Personnel Patrick Davies, our stipendiary curate, was ordained priest at Guildford Cathedral on 3 july. Claire C05tard and Rowena Osman-Robertson [Church Administrator and Assistant Administrator respectively) worked from home for most ofthe year except for a few weeks in the autumn. Val Beynon (Director of Music) and our two organists, Carina Moffat and Nicky Orlebar, continue to receive honoraria for their services, and Rosina Bjarnason is self-employed as the cleaner. In addition to the 'official' staff, there are many ministries in our church, supporting both church and community activities and groups, undertaken by numerous church and community volunteers. Administrative information The Parochial Church Council of the Ecclesiastical Parish of Ox5hott (St Andrew's Church Oxshott) is a registered charity, number 1128379 {registered address St Andrews Church, Oakshade Road, Oxshott, Surrey KT22 OLE) entered on the Register of Charities 3 March 2009. As a church within the Church of England (CofE), St Andrew's Church Oxshott is constituted within the Parochial Church Councils (Powers) Measures 1956. Members of the Parochial Church Council [PCC) are either ex-officio, elected or co-opted by the Annual Parochial Church Meeting [APCM] in accordance with the Church Representation Rules and become the charity's Trustees. All church attendees are encouraged to register on the Electoral Roll and to consider standing for elertion to the PCC. Prospective new PCC members are advised ofPCC membership and Trusteeship duties and responsibilities by means of the Trusteeship booklet produced by The Archbishops, Council and the Charity Commission. During the year the following served as members of the PCC- Ex Officio members.. Incumbent.. Revd Frances Trickey Associate Minister.. Revd Jolyon Trickey Curate.. Revd Patrick Davies Lay Ministers (Readers).. Mr David Crouch Mr Phillip Herbert Chair (from 25104/2017) (From 14104/2019] (Ex-officio from 0110712020) (Licensed. ex-officio 17/0712010 to 14103121) (Permission to Officiate from 2210512020) 15sued forAPCM April 2022 Page 6of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 Churchwardens.. Mr Norman Steven Mr Richard Green Mrs Ruth Burns Mrs Jill Perrett (Ex-officio from 2910312015 until 4110/2020] (Ex-officio from 25/0312018J (Ex-officio from 4110/2020 until 28103/2021] [Ex-officio from 2810312021] Deanery Synod: Mrs Rebecca Mayhew Mrs Jill Perrett (From 1410412019) (From 1410412019 until 2810312021) Elected members: Mrs Claire King Mrs lill Mengham Mrs Brenda Hum Mrs Karen Henshall Mrs Jill Perrett Mr Patrick Fleming Mr Chris Hampson Mr Norman Steven Mrs Charlene Lamb Mrs Ruth Burns Miss Adele Wright (From 2910312015 until 2810312021) (From 2910312015 until 28/03/2021) (From 2510312018 until 2810312021) (From 2510312018 until 2810312021) (From 1410412019 until 28/0312021) (From 1410412019) (From 1410412019) (From 411012020) (From 4110/2020) (From 28103/2021) (From 2810312021J Co-opted members: Hon. Treasurer.. Mr Carl Jackson (From 11111/2008,. annual renewal) Mrs Anna larrett (From 19/0912017.. annual renewal) The following attended PCC meetings but were not PCC members and did so without voting rights.. PCC Secretttry.. Mrs Sue Procter (From 2610912013 until 2810312021) Mrs Stephanie Rustom (From 28109/2021] Bankers.. Barclays Bank 49 High Street, Esher, Surrey I(rio 9RH Independent Examiner.. Janice Matthews FCA, Menzies LLP, Chartered Accountants and Registered Auditors, Centrum House, 36 Station Road, Egham, Surrey TW20 9LF Statement of Trustees, responsibilities The members ofthe PCC, who are the trustees of the charity for the purposes ofcharity law, are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}. Law applicable to charities in England and Wales requires the members of the PCC to prepare financial statements for each financial year which give a true and fair view of the PCC'S financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the members of the PCC are required to: select suitable accounting policies and then apply them consistently,. observe the methods and principle5 in the Charities SORP,. make judgernents and accounting estirnates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the PCC will continue in operation. The members of the PCC are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the PCC and enable them to ensure that the financial statements comply with the applicable law. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Parochial Church Council on 22 March 2022 and signed on its behalf by Revd Frances Trickey (Chair) Do¢uS47n•dby'. 8033F9CD$BCB4B5 15sued forAPCM April 2022 Page 7of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 0￿0 i vi 00000 000 OOP40 o c¥) o 0000 000 otho Lnmth 0￿0 0￿0 ¢J) 00000 000 000￿0 0*0 00000 000 CO ￿ O Ln O co ¢Th fsj m * Ln rrirrirri

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 PAROCHIAL CHURCH COUNCIL OF ST ANDREW'S CHURCH OXSHorr BALANCE SHEET AT 31 DECEMBER 2021 2021 2020 Notes FIXED ASSETS Tangible Investment CURRENT ASSETS Debtors Short term deposits Cash at bank and in hand 35,267 228,000 132,722 395,989 31,742 228,0(Xl 81,463 341,205 LIABILITIES Creditors- amounts falling due in one year 19,432 3,359 TOTAL ASSETS LESS LIABILITIES Creditors- amounts fal ling due after one year 376,557 337,846 TOTAL NET ASSETS 376,557 337,846 PARISH FUNDS Unrestricted General Fund (GFI Unrestricted Development Fund IUDFI Restricted Development Fund IRDFI Restricted Hardship Fund IRHFI 136,599 17,283 219,545 3,130 376,557 123,065 9,783 201,868 3,130 337,846 Approved by the Parochial Church Council on 22 March 2022 and signed on its behalf by Revd Frances Trickey (Chairl DO¢uS*n￿6y'. 8033F9CD68C The notes on pages 10 to 18 form part of this account. 15sued forAPCM April 2022 Page 9of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 PAROCHIAL CHURCH COUNCIL OF ST ANDREW'S CHURCH OXSHO NOTES TO THE FINANCIAL STATEMENTS FOR 2021 Legal Status of the Church The Parochial Church Council of the Ecclesiastical Parish of St Andrew's Oxshott is a Parochial Church Council established under the Parochial Church Council Powers Measure {1956) as amended and the Church Representation Rules, and is a charity registered with the Charity Commission in England and Wales, number 1128379. Details of the principal office are included in the PCC'S Annual Report. Accounting Policies The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Ac- counting and Reporting by Charities.. Statement of Recommended Practice applicable to charities pre- paring their accounts in accordance with the Financial Reporting Standard applicable in the UK and Re- public of Ireland (FRS 102) (effective I lanuary 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102], the Church Accounting Regulations 2006 and Charities Act 2011. The PCC constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared to give a 'true and fair. view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair, view. This departure has involved following the Charities SORP (FRS 102) published on 16 july 2014 rather than the Accounting and Reporting by Charities- Statement of Recornmended Practice ef- fective from l April 2005 which has since been withdrawn. The financial statements 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 gatherillgs of church members. Going Concern The Church has adequate reserves and recurring sources of income. The PCC therefore believes there are no material uncertainties about the charity's ability to continue as a Going Concern and the Finan- cial Statements have been prepared on that basis. Funds The Unrestricted General Fund represents the funds of the PCC which are available for the general pur- poses of the PCC and that are not subject to any restrictions on their use. The Unrestricted Developrnent Fund was set up by the PCC to fund activities to achieve the vision of St Andrew's. Any unrestricted legacies received are allocated to this fund and individual Members of the congregation are also invited to make donations to this fund. However, at the discretion of the PCC these monies can be used to support general fund expenditure, e.g. if monies were required to meet the ordinary operating budget: these monies are accordingly shown as an unrestricted rather than a re- stricted fund. The Restricted Development Fund was set up by the PCC after the launch of fundraising for the Building ProjecL The Restricted Hardship Fund was set up following the receipt of monies from the trustee5 of St Andrew's Pre-school after its closure in 2019, to be used to benefit local pre-school aged children through, for example, providing fees support, training for those who work with young children within the comrnunity, or for the support for a mother's emotional needs. Incoming Resources Planned giving legacies, other gifts and collections are recognised when received. Gift-aid tax refunds are recognized when the incoming resource to which they relate is received. Funds raised from hall rentals, magazine sales, and various other activities are accounted for gross and recognised when re- ceived. Fee income and interest are accounted for when received. 15sued forAPCM April 2022 Page Ioof 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 Resources Used Outward giving is accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The Diocesan Parish Share is accounted for when due. Other expenditure is recognised when it is incurred and includes, where applicable, irrecoverable VAT. The books of account remain open until all known charges relating to the year have been paid or ac- crued and accounted for in the year's accounts as paid, so all known expenditure relating to the year is accounted for in the accounts of the year. Fixed Assets Consecrated and beneficed property of any kind 15 excluded from the financial statements by s.96[2J[a) of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are also excluded from the accounts. They are listed in the Church Inventory that can be inspected at any reasonable time. All expenditure incurred during the year on consecrated or benefice buildings and movable church fur- nishings, whether maintenance or improvement, is written off as expenditure in the Statement of Fin- ancial Activities and separately disclosed. Expenditure on individual items of equipment up to a value of £2,000 is written off when acquired. Any iterns over £2,000 are capitalised as fixed assets and depre- ciated over their useful life. There were no assets in this category at 31 December 2021. Current Assets Amounts owing to the PCC at 31 December are shown as debtors. Pension Costs St Andre￿$ Church (Oxshott) (PB 2014) participates in the Pension Builder Scheme section of The Church Workers Pension Fund [CWPF] for lay staff. The Scheme is administered by the Church ofEng- land Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers. The CWPF has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014. The Pension Builder Scheme of the CWPF consists of two sections. Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes. Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terrns set and reviewed by the Church of England Pen- sions Board from time to time. Discretionary increases may also be added, depending on investment re- turns and other factors. Pension Builder 2014 is a cash balance scheme that provides a lump surn which members use to provide benefits at retirement. Pension contributions are recorded in an account for each rnember. Dis- cretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plu5 any bonuses declared is payable, unreduced, from age 65. There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme's assets and liabilities to specific em- ployers and Means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SOFA in the year are the contributions payable [2021.. £642, 2020: £984). A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valu- ation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022. For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assump- tions used. There is no requirement for deficit payment5 at the current time. 15sued forAPCM April 2022 Page 11 of 19

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 oo**o fsj O J Ln Trj O O J v oeoooo 0000 oooo 000000 0000 OOIDOO o r4 Ln o ts) LD rn o mothtyo m w Lt) Lt) Ln ocoooo 0000 000￿￿0 0000 00000 0000 Lnots)0￿0 Ln trn zw

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 Lnm0fsj￿￿￿owLn Ln O oooooooooooootsooo oooooooooooNo0￿00 00000000000000000 oNc¢ rfl ro oooo mLnv Ln ¢STr Ln O Ui

￿￿￿￿MMM￿M

tsi Lfi Lfi rft tsi 00000000000000000 ooooooooooovooooo 00000000000000000 0¢Tr*￿￿ln v)uvSoo> CJ_ zw

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 40 ts) u) ¢)mm 75 000 000 000 00 000 000 o r4 Ln ￿ o) vo 00 Z5 000 000 000 000 r*oo zw

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 co￿￿000 co OOLnOAOOOO 4 0) Ln 00000000 0000000000 00000000 cooooooooo 00000000 cooooooooo Co￿￿000 00￿0￿0000 Ooty)0￿ u) O O Lll Tr4 0 m co Q Ln Ln o O¢YTrNW N O (D LD 00000000 oooooeoooo oooooooooo cooooooo cooooooooc QOO* 400 Lrn￿o O rn z% o o o o o o o LO C c c v u v z L)

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 Ca)0￿0000 o 000000000 000000000 coooooooo OU)0tr40000 0 Ln Ln Ln o o o OOm(D eocoooooe ooooooooo oocoooooo (th￿00000 O Ln o oom O< z L)

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 O V to o ￿ r4 ts) ooomLnOo￿cO Ln 00000000 00000000000 r40000000 oooooooooco 00000000 00000000000 Ln o V co c o) ooomLnooooo mr￿0 O mrncd 00000000 eoooooooooo ooooooooooo 00000000 00000000000 m cn Ln*Nom Z(0 COULia 500 iJ zw

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 O Ln rq o to 0000 000 0000 000 eooo 000 Q LnNO 000 Ln I 0000 000 0000 000 0000 000 ID 000 Ln crt) Ln ¢0 O 00000 c c c c c

Docusign En¥ÈlopÈ ID". 09B0281A-FA234DD6-ACBA-9AEOB616F974 Independent Examinevs report to the Parochial Church Council of the Parish of St Andrew's Oxshott I report to the members on my examination of the accounts ofThe Parochial Churth Council of The Parish of St Andre￿5 Oxshott I'the PCC,) for the year ended 31 December 2021 set out on pages 8 to 18. Respon5ibilitie5 and basis of report As the members of the PCC {and trustees for the purposes of charity law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charitie5 Act 2011 I'the ACV). I report in respect of my examination of the PCC'S account5 carried out under section 145 of the 2011 Act and in Carl)￿ng out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515)(bl of the Act An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit go beyond the limited assurance that an independent examination can provide. Consequently l express no option as to whether the accounts present a'true and fair, view and my report is limited to those specific matters set out in the independent examiner's statement Independent Examinerfs statement Since the PCC'S gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. l confirm that l am qualified to undertake the examination because l am member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies. Your attention is drawn to the fact that the PCC has prepared the accounts in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has been Mrythdrawn. l understand that this has been done in order for the accounts to provide a true and fair view in accordance wth the Generally Accepted Accounting Practice effective for reporting periods beginning on or after I January 2015. I have completed my examination. I confirm that no matei'ial matters have come to my attention in connection with the examination giving tne cause to believe that in any material respect.. accounting records were not kept in respect of the PCC as required by section 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content ofaccounts Set out in the Charitie5 (Accounts and Report51 Regulations 2008 other than any requirement that the accounts give a'true and fair. view which is not a matter considered as part of an independent examination the accounts have not been prepared in accordance with the metliods and principles of the Statement of Recommended Practice for accounting and reporknng by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republie of Ireland [FRS 102). I have no toncerns and have come across no other matters in connection with the examination to whith attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Use of my report This report is made solely to the PCC, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulation5 2008. My work has been undertaken so that l rnight state to the PCC those matter5 1 am required to state to them in an independent examiner's Report and for no other pu￿OSe. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the PCC as a body for my work or for this report. Dale.. 24-Mar-2022 Signed: Do¢uS￿nId by.. Janice Matthews, FCA Menzies LLP Chartered Accountants 634F240E92A4471 Centrum House, 36 Station Road, Egham. Surrey TW20 9LF 15sued forAPCM April 2022 Page 19of 19