Walmer Parish Churches St Mary, St Saviour and Blessed Mary of Walmer
Open lives, open hands, open churches
ANNUAL REPORT and ACCOUNTS 2021
www.walmerparishchurches.org
(Walmer Parish Churches is a registered charity – no. 1128470)
| Walmer Parochial Church Council Financial Statements Year Ended 31 December 2021 Contents Charity Reference and Administrative Details Trustees’ Annual Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Independent Examiners Report |
Page 2 5-9 10 11 12-22 23 |
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The Parochial Church Council of the Ecclesiastical Parish
of
Walmer St . Mary w St. Saviour
(Reg. No. 1128470)
Annual Report and Financial Statements of Walmer Parochial Church Council
For the year ended 31 December 2021
Vicar:
The Rev’d Canon Seth Cooper Elizabeth House 32 St. Mary’s Road Walmer Deal CT14 7QA
Banks:
National Westminster Bank Plc 31 High Street Deal CT14 6EW
CCLA Investment Management Ltd. The CBF Church of England Deposit Fund 85 Queen Victoria Street London EC4V 4ET
Independent Examiners:
Higson & Co. 45, Queen Street Deal Kent CT14 6EY
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– Walmer St. Mary w St. Saviour Annual Report for 2021
Administrative information
St Mary’s Church is situated on St. Clare Road, Walmer; St Saviour’s Church is situated on The Strand, Walmer; The Blessed Mary of Walmer church is situated on Church Street, Walmer. It is part of the Diocese of Canterbury within the Church of England. The correspondence address is The Parish Office, Elizabeth House, 32 St. Mary’s Road, Walmer, DEAL. CT14 7QA
The Parochial Church Council of the Ecclesiastical Parish of Walmer St Mary w St Saviour was registered as a charity with the Charity Commission on 10th March 2009. The working name of this Charity is ‘Walmer PCC’. Walmer PCC was constituted under the Parochial Church Council Powers Measure (1956) which came into effect on 2[nd] January 1957.
Walmer PCC members, who are Trustees, are elected at the Annual Parochial Church Meeting and those who served during 2021 were:
Incumbent: The Rev’d Canon Seth William Cooper Chairman Associate Priest: Carolyn Wood Curate Steve O’Connor Wardens: Mrs Mavis Stevenson Mr Richard Harris Deputy Wardens: Mr Jerry Swallow Ms Jane Lopacka Representatives on the Deanery Synod: Mr Paul Henderson Mr John Featherstone Other Ministers: Mr Malcolm Sawyer (Reader) Elected members: Mr Vic Kelly Treasurer Mrs Jane Annesley Mrs Sylvia Bowley Mrs Jennie Cooper Mr Chris Flint Mrs Marie Genin Miss Monica Hawkins Mr Jack Roberts Mrs Tina Roberts Mrs Jane Sharp Mrs Lesley Smith Mrs Nichola Sparkes Mrs Janet Stephenson Mrs Val Le Vaillant
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Structure, governance and management
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are spent. To this end the Trustees are given an introductory booklet, ‘Trusteeship – An introduction for PCC Members’, produced by The Archbishop’s Council.
Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees are all responsible to the PCC and report back to it regularly. Their deliberations are received by the full PCC and discussed as necessary.
Objectives and Activities
Walmer PCC has the responsibility of co-operating with the incumbent, the Rev’d Canon Seth Cooper, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibility for the three Churches, Parish Hall and Parish Office.
Financial Review
The financial statements have been prepared in accordance with accounting policies set out in notes to the accounts and comply with the charities governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
This financial year has been very difficult due to the continuing impact of the Covid-19 pandemic which caused the closure of churches and the cessation of services. This resulted in continued reductions in planned giving of £13k plus the loss of a non-recurring grant £10k, which was offset by an increase in legacies of £20k. The end result being a net shortfall of £3k.
Expenditure also decreased by £2k.
The final outturn resulted in a deficit of £9,177 similar to 2020.
Details of the income and expenditure are:
Total receipts on unrestricted funds were £139,493 of which £99,014 was unrestricted planned voluntary donations and also within which is included £16,352 from gift aid, which is in line with the average over the previous three years. Restricted income and donations totalling £11,308 were also received and which includes £10,000 from an anonymous donor. A full analysis of the restricted funds received are shown in note 11 to the accounts.
The legacies were received from the estates of W Davey £15658, S Valentine £5000, and G Barwick £1000. The £28,800 remaining from the Belinda Martin legacy from 2019 by the PCC for a project(s) specifically in her memory continues to be held in a designated fund.
£158933 of unrestricted funds was spent to provide Christian Ministry from Walmer Parish Churches, including our contribution to the diocesan parish share which for the year was £96,587 and which largely provides the stipends and pensions and housing for the clergy. The sum that the churches in the deanery have to find is shared between the churches according to an agreed formula.
£2,282 of restricted funds was also spent on Christian Ministry.
Net movement in unrestricted funds was a deficit of £18,901
Net movement in restricted funds was a surplus of £9,026
There was an increase in value of our endowment funds of £698
During the year total fund balances decreased from £254,273 to £245,096
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Despite the impact of Covid 19 the PCC is looking better than the early forecast indicated.
However, the Financial Review Group continues to look at potentially increasing income, reducing costs and the future use of the PCC’s assets. This will enable the trustees to ensure that the charity’s future remains secure. We have already implemented monthly reporting of the cash and estimated I&E position to the trustee chairman, together with a Risk Register and Assessment protocol in line with accounting recommendations.
Reserves Policy
This PCC attempts to maintain sufficient funds for the purpose of properly maintaining its various properties. In the case of the Parish Hall and Elizabeth House funding is administered through the Plant Committee. In the case of the Church buildings, it is administered through the PCC Committee and restricted funds are held within the main accounting system. We are looking into increasing the balance in reserves to provide secure funding for future requirements.
Investment Policy
It is our policy to invest our fund balances with the CBF Church of England Deposit Fund.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland published on 16 July 2014 (as amended of Update Bulletin 1 published on 2 February 2016).
Public Benefit
The Trustees have referred to the guidance from the Charity Commission in relation to public benefit when reviewing the charity’s aims and objectives and in planning future activities.
Open lives, open hands, open churches
“Make a joyful noise to the LORD, all the earth. Worship the LORD with gladness; come into his presence with singing. Know that the LORD is God. It is he that made us, and we are his; we are his people, and the sheep of his pasture. Enter his gates with thanksgiving, and his courts with praise. Give thanks to him, bless his name. For the LORD is good; his steadfast love endures forever, and his faithfulness to all generations.”
Like 2020 this review for 2021 could be dominated by the Coronavirus pandemic but as I said last year it’s not the pandemic itself that’s worth writing about, but the wonderful response that you, the people of the churches, have made to it.
The continuing online recorded services (what a blessing to the whole Benefice, thanks to Jean Winn and her team); the diligence of wardens, deputies, and sacristans in making sure that when we were able to return to our churches for worship they were safe places to be; the new things that have come along like ‘broadcasting’ our Sunday morning worship on the web (thanks to Jane Hambling and the Download team); for continuing to ‘meet’ in groups via video conferencing (the Lent course on the environment was a particular success and again built relationships across the Benefice); all of this, and much more, has meant that we made a positive response to the demands of the pandemic.
Thanks must also go to the Wardens, financial team (esp. Vic, our treasurer) and others who have been grappling with the difficult financial position that the pandemic has put the parish in. 2021 saw the first year that Walmer
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Parish Churches have been unable to pay our parish share in full with such a large shortfall that it’s difficult to know how we will make it good. A small team appointed by the PCC are looking in to ways to make our properties more economically advantageous to us but that is a long-term strategy. Thank you to everyone one of you who give so generously to keep the life of our churches flourishing – every penny that you give helps toward the mission of the church.
Mentioning our Wardens, a big thank you must go to Richard Harris for all his work for the churches as Warden over many years and thanks to Jerry Swallow for picking up the responsibility again at short notice (and to Lesley Smith for agreeing to be deputy in Jerry’s place…). The role of Warden can be both rewarding and a challenging responsibility so thank you to Jerry and Jane Lopacka (also parish Warden), and Lesley and Sylvia Bowley (also Deputy) for all that you do.
The pandemic and its effects have inevitably brought changes to the way we do things and one of those is that we chose not to run our usual Summer Fayre but to take advantage of a ‘charity’ stall slot at Deal market a couple of times a year and to run fundraisers at St Saviour’s church that will coincide with events on Walmer Green. This proved successful at an August Bank Holiday trial and so will continue. Thanks to Chris Flint and his team for organising this. Thanks as well to Tina Roberts and her team for a very successful Christmas Fayre which not only raised money but also created positive community contacts.
It was a delight to be able to return to church worship for Palm Sunday and to have (an albeit muted) Easter celebration. As always, our worship is enhanced by fine music with grateful thanks to Chris Lockyer and the choir. It’s also a joy to have Chris Berriman joining us to play the organ at St Saviour’s. However, we miss Leo Forsdyke (who is now in a care home) dearly and who played at St Saviour’s for many years. Thanks must also go to those who volunteer to set up the church for our services, read, lead intercessions, welcome and much more – we are truly blessed by the ministry of so many.
Pastoral needs among our congregations were still amplified by the pandemic with more people unwell, or deciding (rightly so) to be cautious about returning to ‘normal’ life. Rev’d Steve, Paul Henderson and the pastoral team continued to offer pastoral care and support to the bereaved, our congregation ‘at home’, and in our local care homes. Likewise, ministry to those asking about baptism and weddings continues. May I say a personal thanks to Nicola Sparkes, Jane Sharp, and Monica Hawkins who help with these occasional offices.
Our parish administrator Elaine Wickenden continued juggling home and office working, closing and re-opening the parish hall and Elizabeth House through 2021…. Her assistance with so much of our parish (and indeed benefice) life is invaluable.
As with each passing year 2021 saw changes to our congregations. We have welcomed some new faces who have quickly become familiar and we have said goodbye to others. Among those who have died were Evelyn Whiting, Peter Bannister; Peggy Bannister; Gill Barwick; Ted Hibbert; Melodie Morrison; Edna Elliott; and Malcolm Griffiths. We continue to commend them into God’s mercy and pray for comfort for their mourning families.
Among the many thanks noted above should also be added the many who will count toward my sins of omission (!) and of whom, indeed, I am unaware of the contribution they make to our church life – thank you as well.
I say this each year but there is no other way of saying it because its true: the support of my family and friends, ministerial colleagues, parish officers, and many others, is something that, however many clever words I may find, mention of here can never be thanks enough. The blessing of our shared lives together is a blessing from God and, for that, I am truly grateful.
with every blessing. The Rev’d Seth Cooper – February 2022
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Churchwarden’s report 2022.
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Grants – grant funding enquiries made for repair to St Saviour’s path and community hubs with Derek Murphy, local councillor.
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Lighting - faulty lamps replaced in St Mary’s by Peter Smith, electricians
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Property - Finance and Property Team discussions on-going. To report at the next PCC meeting.
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EE Telecoms - IRIS Service Delivery wish to replace or refurbish much of the telecoms electronics and transmission dishes in the tower. An on-site meeting is envisaged for them to explain their plan.
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Lead Levels – in the water to St Mary’s. The unflushed supply is 3x recommended safe levels but flushed water levels are well within Southern Water recommendations. Discharge pipe added to the vestry tap to aid flushing. Please run the tap in the vestry for 3 minutes discharging to outside initially using the hose attached.
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Quinquennial repairs - arranging with Colman’s to mortar the cracks as recommended in the quinquennial report for BMW addressing items 19.01, 19.05, 19.06 and 19.09
St Savour’s Churchwardens Reports for Annual Report
There has been a gradual trickling back of people as we emerge out of Covid, although we remain cautious.
My thanks go to all who have contributed to the continuance and enhancement of our worship.
Last summer Paul Henderson, Steve O’Connor and myself conducted a process regarding outreach, focusing on church growth and greater use of St. Saviour’s building and facilities. The major outcome is the decision to appoint a part-time Outreach Worker.
The organ has had a couple of repairs, paid for by donations.
Due to falling paint and plaster above the east window, the altar was moved forward to make the area safer and this will remain in place until needed repairs are done.
Seth is seeking quotes for required work as per the last Quinquennial Report.
Seth has obtained quotes for repairs to the pathway and is applying for funding grants.
The vestry floor is deteriorating and is a priority. Ecclesiastical Insurance is being approached regarding replacement of the vestry carpet that is damaged due to a leaky roof.
The Gardening Group is developing.
Jane Lopacka – Churchwarden
St Saviour’s Community Garden
The first task was to become a recognised group, draw up a constitution with a chairperson and treasurer, hold an annual AGM and have a separate bank account. With this established, one can make application for a grant from Dover District Council for suitable projects, for example, a shed, benches, water-butts, skip hire and renewing the footpath at St. Saviours. Also, a recognised group can apply to be registered as a Community Project Caretaker which would allow the use of maintenance equipment from Dover Council depot at Mill Hill.
A constitution and bank account are ‘work in progress’. The group will remain within the ‘umbrella’ of the Church. Seth has given us a copy of the Constitution for the Friends of Walmer Parish Churches for reference, and we will consult with the PCC Treasurer, Vic Kelly, regarding a separate bank account.
Once we are a recognised group, we will plan an open event to launch St. Saviours Community Garden. Jennifer Stevens
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Annual Report from the Plant Committee
Annual Report from the Plant Committee
Due to the Covid-19 pandemic the Walmer Parish Hall and Elizabeth House closed for hire on the 4th November 2020 and didn’t reopen until 17th May 2021.
Parish Hall
The hall is in good order and there is no major work earmarked for 2022.
Rental income this year has been significantly reduced due to the pandemic however, since May 2021 regular hirers have returned to the hall along with children’s party bookings and income is starting to return to prepandemic levels.
At present the land at the rear of the Parish Hall is let to Adamson’s bringing in £3,000pa. The lease has expired; rental monies are still being received but this lease needs to be reviewed and renewed. The Plant Committee will be contacting Mr Adamson to make these arrangements now that he has completed the required changes to his business accommodating the petrol station expansion.
Elizabeth House
The house is in good interior decorative order and before the pandemic hit, it was used for many church activities and by community groups. At present the regular groups have not returned to the house but a number of new bookings have been made including a social group for the hard of hearing/deaf, well-being workshops and firstaid courses. It is hoped income will slowly start to build back to pre-pandemic levels.
Due to loss of rental income the following improvements have been deferred:
-
Fire doors and handrails to be installed
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Downstairs cloakroom redecoration and sanitary ware replacement (Pending reordering plans).
The Plant Committee have also covered the cost of the defibrillator servicing and maintenance for 2021.
Summary
As you will see from the accounts the finances are currently in good order. Due to the pandemic, we have continued to operate in a ‘minimising cost’ mode, keeping all expenditure to essential items only thus ensuring we can meet our core operating costs.
Our thanks go to Mike Terry for his excellent expertise in role as Treasurer and to Elaine in the Parish Office for all her hard work dealing with the bookings and supporting the committee to keep our premises Covid safe. It has been another very challenging year.
Steven Wickenden – Chairman of the Property Committee
Pastoral Team
Despite the difficult times we have been able to meet on a regular basis and discuss our visits to people’s homes and the care homes. The latter has been problematic due to the virus but Paul has been able to visit Carlton Lodge to record a short service for the residents in the garden area. Also, Seth, Jerry and Paul have been able to visit Ami Court to conduct communion services and a special Christmas service. On May 14[th] (Saturday) at 10.30am, we shall be holding a service at St Mary’s for all those bereaved relatives and friends who have lost loved ones. As we have not been able to have this service for the past two years, we shall be inviting all those who have experienced loss, going back to 2019. Thank you to all those who have made visits to individuals, in their hoes and in the care homes. Paul Henderson
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Deanery Synod
We have been able to meet mostly by Zoom, to discuss local and national church issues. Much discussion during the past year has been about parish quota amounts and how they are calculated. There was a visit to the deanery last autumn and another one is planned for next September, from Bishop Rose. She is keen to visit schools as well as churches with the emphasis on mission and evangelism. At our last meeting, Seth gave a talk on his investigation into rural ministry last summer and it is hoped that a meeting for lay ministers and readers can be organised soon. This had to be shelved during the past few years due to the pandemic.
Rev’d Monica Cameron has been appointed as Priest in Charge of Upper Deal benefice and there has been the licensing of an interim minister, Kirrilee Reid, in the Eastry benefice.
On the financial front, there is approximately £6,700 in the accounts and there was a £2,000 grant from the diocese last year.
Paul Henderson
The Friends of Walmer Parish Churches - 2021 Report to the APCM
Sadly, due to the restrictions imposed because of the Covid-19 pandemic, The Friends were not able to carry out any hands-on fundraising events during 2021 so
everything was put on the back burner till things begin to open up again and people feel comfortable about getting together.
The bank account at the end of 2021 held £4,193.87.
Once again, we have to report that the numbers of paying members of the Friends have dwindled to around 20. They bring in an amount of
approximately £500 per annum. The fall off is due in part to many of the members being elderly and no longer with us… People seem more than happy to get
involved and pay for tickets to an event to help raise funds but somewhat more reticent about committing to an annual amount to support the churches.
Liz Mott - Friends of Walmer Parish Churches committee member
Electoral Roll
The Church Electoral Roll currently has 194 members enrolled.
Jane Sharp – Electoral Roll Officer
– Annual report to the APCM February 2022 The Downs Church of England Primary School
In September 2021 The Downs CEP school began its school year with a new senior leadership team. We all hoped that we would be back to 'normal' school life following the two years of disrupted learning that our community had faced due to the global pandemic. However, we have continued to be faced with significant challenges relating to staff absence, child absence and Coronavirus outbreaks.
We are extremely fortunate to have the support and engagement of our Church community. With additional precautions in place, we were able to have a whole school Harvest Celebration and the year 3 and 4 Christingle service. These were the first visits to St Mary's Church in two years and each was a very moving experience for us all. Our school choir was also fortunate enough to perform at St Mary's Church Christmas Fair. Reverend Seth is a regular visitor to The Downs CEP School and was able to attend year R, 1 and 2's Christmas showcases in school.
In addition to this, Seth and Hendy visit one-year group per week to lead class worship.
The strategic vision of the school is supported by the Church members who it on the Governing body and regularly engage in monitoring and development.
We look forward to developing our relationship with the Church community over the coming year. Natalie Luxford – Headteacher
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WALMER PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES 1 JANUARY 2021 : 31 DECEMBER 2021
| Note Income & Endowments Voluntary Income 2(a) Activities generating Funds 2(b) Income From Investments 2(c) Church Activities 2(d) Other Incoming Resources 2(e) Total Income Expenditure Church Activities 3(a) Raising Funds 3(b) Total Expenditure Net Income/(expenditure) (Before Othet Investment Gains) Net Gains on Investments 7(b) Total Net Income/(Expenditue) Transfers Between Funds 10 Net Movement in Funds Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2020 £ £ £ £ £ 99014 11306 0 110320 113455 24772 0 0 24772 20243 146 1 0 148 202 15130 0 0 15130 12080 430 0 0 430 7265 139493 11308 0 150800 153245 158314 2282 0 160595 162547 80 0 0 80 186 |
|---|---|
| 158394 2282 0 160675 162733 |
|
| -18901 9026 0 -9875 -9488 |
|
| 698 698 314 -18901 9026 698 -9177 -9174 -18901 9026 698 -9177 -9174 202542 46856 4875 254273 263448 |
|
| 183641 55882 5573 245096 254274 |
The notes of pages 14 to 15 form part of these financial statements
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WALMER PAROCHIAL CURCH COUNCIL BALANCE SHEET AS AT: 31 DCEMBER2021
| Note Fixed Assets Tangible Fixed Assets 8(a) Investment Assets 8(b) Current Assets Debtors (9) Short Term Deposits Cash at Bank & In Hand Liabilities: Amounts Falling Due In One Year Creditors (10) Net Current Assets Total Net Assets Parish Funds Unrestricted 12 Unrestricted - Designated Restricted 11 Endowment |
2020 Unrestricted Restricted Endowment Total Total £ £ £ £ £ 160000 160000 160864 5573 5573 4876 160000 0 5573 165573 165740 4571 4571 8903 1871 2771 4642 4640 68341 55392 123733 103430 74783 58164 0 132947 116973 53423 53423 28442 21360 58164 0 79524 88531 |
|---|---|
| 181360 58164 5573 245096 254271 |
|
| 152560 152560 172539 28800 28800 30000 58164 58164 46856 5573 5573 4876 |
|
| 181360 58164 5573 245096 254271 |
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WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL ATEmENTs I JANUARY 2021 .. 31 DE MBER 2021 Note Irc4neAnd En&wrnents Unre5tri¢ted Furt& Restrirted FLth ErdLvmient Furds Tgkl TAal 2020 te Vdunlry kneom Envelope5 & Standin8Order5 Tax Récover3bl Collections (Open Matel 48214 16289 48114 16152 54712 I38 63 6485 21658 106 21558 106 PoWQIKidz & Youth Group Down5 BiblÈs Non RecurrlnE GTants etr. Don3knons. Appeal5. 5pecialTowerAppeal 570 6263 11243 17 24652 9YJ14 i6 I520 113456 Ib ForG•ri1F1wAI MaEaZineAdveits Hall MislIaneouS In¢Dme Hall & Elizabeth House Letbn85 550 7538 4234 7538 4234 Summer Fayre Rents Friend5 Jlrtiwbes 117) 130 1104 24772 24772 20245 Ic Ir¢ryn• Frorn IrrlIn•tI 146 202 202 2d IneLNne From CP¥Jr¢hActMles 50 200 14598 50 2(K) 210 Organ Fund Fees 11391 130 st MaTr5 Coffee 95 52 52 15180 Isi) 120th) Oth•rlnEarninzR•xaurc• Fee5 From cnterbry Refunds 30D lots 103 130 Ix) 6149 Arèa Dèa 7265 T41 Inrxme 139493 153246 12
WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS 1 JANUARY 2021 : 31 DECEMBER 2021
| EXPENDITURE Church Activities Donations to Charities Clergy Allowances Upkeep of Services Organist's Etc . Fees Assistant Clergy & Staff Heat, Light, Water Repairs - Furn.Fits.Property Insurance Parish Share Downs Bibles (Restricted) PoW@Kidz Youth Group Organ Tuning & Repairs Major Repairs & Redecoration Fees to Canterbury Upkeep of Church Yards St Marys Flowers Plant Committee Expenses Office Administration Magazine Expenses Courses Expenses Training & Mission Web Site Bank Charges Support Costs Refunds - Fees Gifts Sandwich Deanery Loss on Revaluation of Assets Professional Fees Raising Funds Summer Fayre Other Fundraising Events Friends Expenses Total Expenditure |
Unrestricted Restricted Endowment Total Total Funds Funds Funds 2020 NOTE £ £ £ £ £ 127 127 400 1733 1733 3650 1201 1201 1173 3101 3101 2879 0 0 388 6240 6240 8260 7606 2155 9761 5126 (18) 12692 12692 10494 96587 96587 95440 0 0 334 0 0 0 0 0 0 673 673 840 0 0 0 3699 10655 10655 8440 300 0 300 770 0 0 0 52 4271 4271 4969 11435 11435 12217 0 0 0 27 27 50 0 0 0 0 0 0 1 699 699 691 (4) 874 874 809 0 0 0 189 0 189 857 0 0 0 32 32 0 0 0 1008 |
|---|---|
| 158314 2282 0 160595 162547 0 0 0 80 80 50 0 0 0 136 |
|
| 80 0 0 80 186 |
|
| 158394 2282 0 160675 162733 |
Analysis of Support Costs
----- Start of picture text -----
Defibrillator
Living Well
CCCI 874
Other Expenses
Office Administration 11435
Independent Examiners Remuneration
12309
2020 13026
----- End of picture text -----
Note 5 Trustees Remuneration and Expenses
The trustees neither received or eaived any remuneration during the year (2020 Nil) The trustees did not receive any expenses reimbursed during the year (2020 Nil) Ex[enses reimbursed to the vicar and curate during the year amounted to £1201 (2020 £4038)
Independent Examiners Remuneration
Fees payable to the independent examiner remuneration for the independent examination of the annual acvcounts Nil (2020 Nil)
There are no related party transactions n the period (2020 Nil)
Related Party Transactions
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NOTES TO THE ACCOUNTS FOR 2021
6. Staff Costs
| The average number of employees during the year | was as follows: | |
|---|---|---|
| 2021 | 2020 | |
| 1.5 | 1.5 | |
| Total staff costs were as follows: | ||
| Wages & Salaries | 8,906 | 9,226 |
| The 2021 figure includes £1880 furlough income. |
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Note 7. Donated Goods and Services:
As per last year narrative.
| xed Assets freehold Land Equipment and Buildings £ £ angible Fixed Assets Actual/Deemed Cost At 1st anuary 2020 160,000 2,160 Additions 0 0 Depreciation 0 -1728 Disposals 0 -432 At 31st December 2021 160,000 0 At 31st December 2019 160,000 1,296 nvestments (Endowment) Market Value 1st January 2021 Net gain (loss) on annual revaluation Market Value 31st December 2020 |
Total £ 162,160 0 -1,728 -432 |
|---|---|
| 160,000 | |
| 161,296 2021 |
|
| 4,876 698 |
|
| 5,574 |
Note 8. Fixed Assets
Note 8a. Tangible Fixed Assets
Note 8b. Investments (Endowment)
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WALMER PAROCHIAL CHURCH COUNCIL FIXED ASSET REGISTER YEAR ENDED 31st DECEMBER 2021
| 1651 Land & Buildings - Elizabeth House | £ |
|---|---|
| Value at 01/01/2021 Additions: Depreciation Sales |
120000.00 |
| Closing Book Value | 120000.00 |
| 1652 Land & Buildings - Parish Hall | £ |
| Value at 01/01/2021 Additions: Depreciation Sales |
40000.00 |
| Closing Book Value | 40000.00 |
| 1652 Plant & Equipment - Photocopier | £ |
| Value at 01/01/2021 Additions: Depreciation Write off Book Value of Traded in Copier |
2160.00 -1728.00 -432 |
| Closing Book Value | 0.00 |
| 1665 Investment Assets - Endowments | £ |
|---|---|
| Value at 01/01/20201 Additions: Gains /Losses in Value |
4875.98 697.53 |
| Closing Book Value | 5573.51 |
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Note 9
Debtors:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Gift Aid - Income Tax Recoverable | 3164 | 6200 |
| Prepayments & Accrued Income | 0 | 2348 |
| Christingle Cash | 0 | |
| Other | 400 | 249 |
| Sundry Debtors - Plant Committee | 1007 | 106 |
| Total | 4571 | 8903 |
Note 10
Liabilities - Amounts Falling Due Within One Year (Unrestricted Funds)
----- Start of picture text -----
2021 2020
£ £
Plant Committee 875 46
CDBF Fees 49898 25955
Charitable Collections Payable
Heating (British Gas + Gas Bottles St Saviours) 244
Church Supplies 212
Gardening St Saviours 100 70
Viking Office Supplies 199 274
OtherOffice Supplies 259 123
Astra UK - Professional Fees 1008
K Rutherford - Quinquennial Report
Church Repairs 1433 435
HMRC 192 117
Accrual for Cheque not yet presented 5016 - Chris Tyler Inv 0059 40
Deal Town Hall - Fund Raising 50
Gifts 50
Payroll Charges December 90 30
Other 164
Total 53422 28442
----- End of picture text -----
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Note 11
WALMER PAROCHIAL CHURCH COUNCIL
RESTRICTED FUND MOVEMENTS
| Summery of Fund Movements | Balance at | Incoming | Expenditure | Transfers | Balance at | |
|---|---|---|---|---|---|---|
| 01.01.2021 | Resources | 31.12.2021 | ||||
| Short Term Deposits | £ | £ | £ | £ | £ | |
| St Saviours Accounts | 07D | 293 | 0 | 0 | 293 | |
| Flower Fund | 08D | 764 | 1 | 0 | 765 | |
| Fabric Fund | 09D | 995 | 0 | 0 | 995 | |
| St Saviours Decoration | 12D | 1698 | 1 | 0 | 1699 | |
| Friends (General) | 3538 | 662 | 0 | 4200 | ||
| Downs Bibles | 701 | 0 | 0 | 701 | ||
| Blessed Mary of Walmer | 13D | 3467 | 0 | 0 | 3467 | |
| Glazed Windows/Doors St Marys | 14D | 311 | 0 | 0 | 311 | |
| Madagascar | 646 | 422 | 0 | 1068 | ||
| Tower Appeal | 27508 | 0 | -138 | 27370 | ||
| Elizabeth House | 2760 | 0 | -127 | 2633 | ||
| Friends of Walmer Churches | 51 | 0 | 0 | 51 | ||
| St Saviours Church | 4022 | 0 | -2017 | 10000 | 12005 | |
| Friends of Kent Churches | 0 | 0 | 0 | 0 | ||
| Ellice's Wish to Walk | 0 | 0 | 0 | 0 | ||
| Embrace the Middle East | 0 | 0 | 0 | 0 | ||
| Diocesan Refugee Network | 0 | 0 | 0 | 0 | ||
| Dover Outreach Night Shelter | 0 | 0 | 0 | 0 | ||
| The Children's Society | 102 | 222 | 0 | 324 | ||
| Lent Lunch Club | 0 | 0 | 0 | 0 | ||
| Steven O'Connor | 0 | 0 | 0 | 0 | ||
| Total | 46856 | 1308 | -2282 | 10000 | 55882 |
Note 12
WALMER PAROCHIAL CHURCH COUNCIL
| UNRESTRICTED | FUND MOVEMENTS | ||||
|---|---|---|---|---|---|
| Analysis of Net Assets by Funds | Balance at | Incoming | Expenditure | Transfers | Balance at |
| 01/01/2021 | Resources | 31/12/2021 | |||
| £ | £ | £ | £ | ||
| General Funds | 162958 | 130427 | -148396 | 0 | 144989 |
| Designated - Belinda Martin | 30000 | -1200 | 0 | 28800 | |
| Plant Committee | 9584 | 9066 | -8798 | 0 | 9852 |
| Total | 202542 | 139493 | -158394 | 0 | 183641 |
18
WALMER PAROCHIAL CHURCH COUNCIL
Note 13
Interest from the Friends and Plant Committees areincluded.
Note 14
The Restricted element is attributable to the Friends.
Note 15
The Restricted element included donations made to the Friends.
Note 16
This figure is derived from donations given for the use of the churches in respect of the choir, bells, heating etc.
Note 17
This figure represents rent paid to the Plant Committee.
Note 18
The Plant Committee insurance is included in this figure.
19
Note 19
WALMER PAROCHIAL CHURCH COUNCIL
COMPARATIVES FOR THE COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Income & Endowments: Voluntary Income activities Generating Funds Income from Investments Church Activities Other Incoming Resources Total Income Expenditure: Church Activities Raising Funds Total Expenditure Net Gains on Investments NET INCOME (-DEFICIT) RECONCILITION OF FUNDS Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted Endowment Total Funds Funds Funds Funds £ £ £ 108441 5014 0 113455 19139 1104 0 20243 190 12 0 202 12080 0 0 12080 7265 0 7265 147115 6130 0 153245 159868 2679 0 162547 50 136 0 186 |
|---|---|
| 159918 2815 0 162733 |
|
| 314 314 |
|
| -12803 3315 314 -9174 215345 43541 4562 263448 |
|
| Total | 202542 46856 4876 254274 |
20
Walmer Parochial Church Council
Notes to the Financial Statements For the year ending 31 December 2021
Summary of significant accounting policies
(a) General information and basis of preparation
The PCC is a charity in England. The address of the registered office is given in the charity information on the front page of these financial statements. The nature of the charity’s operations and principal activities are regular public Christian worship, open to all. Providing for personal prayer and contemplation. Pastoral work including visiting the sick and bereaved. Teaching of Christianity through sermons, courses and groups. Taking religious assemblies in schools. Provision of a Youth Club with Christian ethos. Promotion of Christianity through events and literature. Supporting other charities in the UK and overseas.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.
The financial statements do not include a cash flow statement on the grounds it is not a large charity.
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 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the PCC.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
The PCC adopted SORP (FRS 102) in the current year and an explanation of how transition to SORP (FRS 102) has affected the reported financial position and performance is in Note 19.
(b) Funds
Unrestricted Funds
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.
Restricted Funds
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
Endowment Funds
These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.
(c) Income Recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation
21
outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.
Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and ‘income from other trading activities’. Upon sale, the value of stock is charged against ‘income from other trading activities’ and proceeds are recognised as ‘income from other trading activities’. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within ‘income from other trading activities’.
Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Interest income is recognised as the PCC’s right to receive payment is established.
The charity receives government grants to compensate for the impact of the covid-19 pandemic... Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
(d) Expenditure Recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Grants and donations are 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. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and accounted for gross.
(e) Support Costs Allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative and payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Elizabeth House. Where support costs cannot be directly attributed to particular headings, they have to be allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
(f) Fixed Assets
Consecrated and benefice property
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
Moveable church furnishings
These are capitalised at cost and depreciated over their useful economic life other than where sufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.
Tangible fixed assets for use by the charity
These are capitalised if they can be used for more than one year, and cost at least £1000. They are valued at cost or else, for gifts-inkind, at a reasonable estimate of their open market value on receipt.
Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:
-
Land Nil
-
Equipment 5 years
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial.
An impairment review is carried out at each year-end and any resultant loss identified included in expenditure for the year.
Investments
Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC’s best estimate of market value.
Short term deposits
These are the cash held on deposit either with the CCLA or at the bank.
(g) Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses from impairment are recognised in expenditure.
22
Independent Examiner’s Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Walmer w. St. Saviour’s
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2021, which are set out on pages 10 to 22.
Responsibilities and basis of report
As the charity’s 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 our examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 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 attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Peter Higson
Higson APS Limited
45, Queen Street
Deal
Kent CT14 6EY
Date: 28/10/2022
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