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The Parish of uittienam-cum-Exmouth
comprising
St Margaret & St Andrew’s Church, Littleham & Holy Trinity Church, Rolle Road, Exmouth (Part of the Mission Community of Littleham cum Exmouth with Lympstone) Address for correspondence: The Mission Community Office, Holy Trinity Church, Rolle Road, Exmouth, EX8 2AB
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The Parochial Church Council of the Ecclesiastical Parish of Littleham cum Exmouth
Annual Report & Financial Statements of the Parochial Church Council for the year ended 31° December 2021
Team Rector: The Reverend Steven Jones Team Vicar: The Reverend Benedict Cambridge Curate: The Reverend Jonathan Reynolds Reader: Mrs Elizabeth Burren
Bankers: TSB Bank plc, The Strand, Exmouth
Investment Managers: CCLA, Senator House, 85 Queen Victoria Street, London, EC4V 4ET
Independent Examiner: James Bick Esq., Bick Accountants Limited Chartered Accountants 18a Littlkeham Road, Exmouth EX8 2QG
Our web site:
http://www.exmouthcoastalchurches.org.uk
The Parochial Church Council is a Registered Charity — No. 1128761
| To facilitate this work, it is vital that we maintain the fabric of the Churches, the NND Room in Littleham, | and the Littleham Leisure Centre.
The Parochial Church Council of Littlkeham cum Exmouth Annual Report for the year ended 31° December 2021 Aims and Purposes Littleham cum Exmouth Parochial Church Council (the PCC) has the responsibility of cooperating with the Team Rector and the Team Vicar, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The Parish is part of the Mission Community of Littleham cum Exmouth with Lympstone: we are a United Benefice. The PCC is responsible, amongst many other things, for the maintenance of St Margaret & St Andrew’s Church, Littleham and Holy Trinity Church, Exmouth. Both these buildings have the status of Parish Churches, within one parish, and both buildings are Listed Buildings, Grade II*.
Objectives and Activities
The two church buildings form, in effect, the bases from which the work and worship of the Parish of Littleham cum Exmouth is carried out, and in which all who wish to, are encouraged to join. When planning our activities, the PCC has considered the Charity Commission’s guidance on public benefit, and in particular the specific guidance on charities for the advancement of religion. Our services and worship put faith into practice through prayer and scripture, music and sacrament. We try to enable people to live out their faith as part of our Mission Community through:
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0 Worship and prayer: learning about the Gospel, and developing their knowledge and trust in Jesus. C1 Provision of pastoral care for people living in the parish.
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(] Mission and outreach work.
The PCC has adopted a Mission Action plan, which is reviewed annually. This outlines the various projects for the period, establishes time scales, and where feasible, sets targets. A copy of the Plan is available from the Mission Community Office.
Achievements and Performance
Whilst the ‘church’ is not about numbers, it may help the reader to understand the document better by setting the scene, and stating some statistics The comparative figures are given for last year. Holy Trinity Church is referred to as ‘Holy Trinity’, and St Margaret & St Andrew’s, Littleham simply as ‘Littleham’
The number of ‘participants’ at our two churches, when assessed in June 2021, was 197, a drop of 32 from the number in June 2020. These are those whom we (and they) consider to be part of the church family, and either worship with us at least monthly, or would do so if they were able.
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Baptisms In 2021: HolyTrinity 7; 1 in 2020
Littleham Z: 0 in 2020
| Weddings in 2021: HolyTrinity 5; 1 in 2020
Littleham a 1 in 2020
Funerals in 2021: = HolyTrinity 12; 6 in 2020
| Littleham 23; 10 in 2020
In 2021 our clergy led 13 services at the the 2 local crematoria: 13 in 2020
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In 2021 our clergy led 13 services at the the 2 local crematoria: Page 1
Up at the Churchyard at Littleham there have been 25 full burials - 20 in 2020, and 36 interments of ashes. Last year that figure was 13. The day book shows that October was an exceptionally busy month. The Sexton is under increasing pressure to deal with interment of ashes at weekends, and to reflect this, the fee is increased and passed on to him.
In ‘normal’ times, the members of the Ministry Team lead services for different sectors of the community, including three schools, Celebrate Exmouth (worship with people with learning disabilities), a Civic Service, the RNLI, The Royal British Legion and Hospiscare. Sadly it has not been possible to hold most of those again this year.
As ever we owe a huge debt of gratitude to our retired Clergy and Readers, as without them we could not undertake half of what we do.
The effect of Covid continues to adversely affect the number of people attending services. At Littleham the average attendance over the 41 Sundays the church was open was down to 43, but fortunately has now climbed back to between 50 and 55. At Holy Trinity, before the Pandemic, the Sunday Service attendance was around 100 each week. Since the re-opening the numbers have climbed back to around 60/70, but many of the older members of the congregation now only attend perhaps monthly, rather than Sunday by Sunday which they did before the Pandemic struck.
Deanery Synod
Four members of the PCC sat on the Aylesbeare Deanery Synod during 2021. This provides the PCC with | a link with the Churches around us, and also with the Diocese as a whole. It also receives reports from the General Synod.
Church Fabric:
a) Littleham: The churchwardens can report that the fabric of the church remains in good condition. Unfortunately lime re-pointing work to the outside of the church could not be progressed as the contractor was diverted to another nearby historic building. We look forward to it being carried out this coming year.
Di West and Martyn Haley
b) Holy Trinity:
The effect of global warming is being felt at Holy Trinity, whereby at times of extreme rain, the rainwater hoppers in our Victorian building can be over topped. This allows water to enter mainly the Organ Chamber and the Choir Vestry. Work has been undertaken to improve the Organ Chamber during 2021, with further work to the Choir Vestry planned for 2022. Otherwise we are happy to report that the vast majority of the fabric at Holy Trinity is in good order. Mike Goom and Paul Stock
| Mission and Evangelism Our monthly magazine, ‘The Net’ continues to have a print run of some 250 copies, and gives details of what is coming up, and reports on previous activities. We ask for contributions of £10 per year to cover the cost of this 20 page magazine. It is also available on-line at our web site: | www.exmouthcoastalchurches.org.uk The Mission Focus Committee is allocated 10% of the total of our income from general giving during the previous year, and a list of to whom this money was given is given later in this document. They are also || responsible for arranging, with the consent of the Team Rector, for visiting speakers to come to tell us | about the work of their Societies, who we are supporting by prayer and finance. In our Mission Action Plan we have used Bishop Robert’s 3 key priorities: ‘Growing in Prayer, Making new Disciples and Serving the People of Devon with Joy’, to guide us in all that we have done.
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Other Activities
We continue to publish details of all our activities at the time of the Annual Meeting. However a lack of both financial and human resources have prevented us updating the excellent full colour document we produced in 2018. Some activities range from Bell-ringing to Walking, including ‘Stepping Stones’ - a group for those recently bereaved, and the Memory Café. Sadly most of these activities had to be suspended because of Covid, but gradually some are resuming.
Financial Review
Each year, ‘balancing the books’ becomes ever more difficult, but we could not have foreseen what would happen to our finances in 2020, where we ended the year with a deficit of £16,000. Because of this 2021 began with a shortage of actual cash, and this was accentuated by the completion of pre-arranged building work on the Tower at Holy Trinity costing over £20,000, (for which we knew that we would receive a Grant).
But that was before VAT was added. We could also claim a grant to cover that— but that would take a month or so to come through. Meanwhile salaries had to be paid, together with our monthly substantial contribution to the Diocese to pay Clergy Stipends. To ‘rescue’ this situation, we launched an appeal, and our prayers were answered beyond what we had dared to hope for. With Gift Aid, over £16,000 came in. We cannot stress how very, very grateful we are to every single person who contributed. Last year the value of our investments went down by about £9,000; amazingly they have ‘bounced back’ — a gain of almost £6,000.
In addition, and far more importantly, other donations have come from many people, and regular giving has, in the main held up. The almost unbelievable ‘bottom line’ is a surplus of £22,000! Praise the Lord! | However the death of various people in recent months will see a considerable drop in our regular giving.
Reserves Policy
The PCC has resolved to maintain, if possible, a balance on our General (unrestricted) Fund, which equates to at least three months’ unrestricted payments to cover emergencies. The unrestricted reserve figure at the 31° December 2021 was £83,127 ; (£60,969 in 2020).
Overall reserves at 31° December 2021 were £220,969; (2020 £176,731), but the vast majority of these funds are restricted to specific purposes. For example, the Fabric Fund balance of £33,116 represents monies held to repair and maintain the fabric of the buildings. Almost £80,000 of the total is an ‘Endowment Fund, where we cannot touch the capital.
It is our policy to invest any short term surplus funds with the CBF Church of England Deposit Fund. Monies which will be retained for the longer term, or are held under Trust and cannot be spent, are invested either with the CBF or in M&G Charifund Units, following the lead set by the Exeter Diocesan Board of Finance. We believe that both have sound ethical policies.
Safeguarding
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).
Volunteers
| The members of the PCC would like to thank all the volunteers who work so tirelessly to make our Churches lively and vibrant communities. Our especial thanks go to our Churchwardens.
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Review of the Year: The Team Rector, the Reverend Steve Jones, writes (in his capacity as Team Rector of the Littleham cum Exmouth with Lympstone Mission Community) As | recollect the Year 2021, | am struck by how much has happened within our world, our nation, and our church community. There is, sadly, insufficient room for me to be able to mention all those saints who have so positively contributed to our ‘common life’ in Christ this year. To those who have served tirelessly without fanfare and recognition, | thank you on behalf of our Lord and Saviour, Jesus Christ.
This year is likely to be always marked in world history as the second of the ‘dark’ COVID 19 years, with a third UK national lockdown being introduced by the government on the 6" January. The year saw most of the UK adult population double-inoculated, and then boosted, as in the late autumn and early winter we nervously awaited assessments of the impact of the Omicron COVID variant. By God’s grace, Omicron does not seem to have been as severe a problem as was first feared.
During the whole year, but most particularly in the first six months, our services and church community gatherings were significantly restricted. Thankfully, we were able to re-open COVID-safe services on Palm Sunday, in time for us to have meaningful Easter celebrations. The extended loss of the Common Cup from Holy Communion, and the inability to sing God’s praises in church, were both starting to have a noticeably adverse effect on the lived-out faith of some people.
The reintroduction of both these important elements of Christian life in the summer was like a breath of fresh air to the three congregations and produced unashamed joy among the people. | remember people shedding tears of joy when we reintroduced the Common Cup at Holy Trinity after a gap of over a year. Due to concerns about Omicron, we needed to suspend the Common Cup again at the end of the year, and to sing with masks on, however as these steps were understood to be only temporary protective measures, we did not lose our joy this time around.
As Team Rector, every time during the year we heard of a change in the government COVID regulations, | had to wait, along with other clergy, for an Archdeacon’s online Webinar, to help us understand what the new regulations meant for the Church of England.
The Year 2021 will certainly go down in our Mission Community history as one of great endurance and faithfulness, as was exhibited by each of our congregations, whose continual sacrifice and service throughout the year allowed us to continue with effective mission and ministry. This was a year filled with many tearful goodbyes, during which at least fifteen of our great saints were promoted to heaven, each one leaving behind a real void. Knowing that we will see them again is a real comfort to the Church family. Our general funeral ministry has been very busy this year, and we have been indebted to Shaun Davey, our Sexton, who has spent a good deal of time caring for the specific needs of many grieving families.
We are also grateful to our faithful retired clergy colleagues for their invaluable support and assistance during the year, both with general funeral ministry, and in leading Sunday and Wednesday Holy | Communion services. The diocese tells us that we are not supposed to rely upon the support of our retired clerics, but during this difficult year we have certainly done so and been so thankful for their ministry to us and among us.
The year also saw the arrival of our new curate, Rev'd Jonathan Reynolds, together with his wife Elaine, and their daughters Emily and Esther. Ordained in September at Exeter Cathedral, Rev'd Jonathan has embarked upon his deaconate year with real flourish and excitement and is busily learning about parish ministry across our beautiful and diverse Mission Community. Having a curate is a real responsibility for the Mission Community, but it is also a privilege and a blessing. Jonathan has already added so much to Page 4
our multi-talented ministry team and we are looking forward to watching Jonathan’s ministry grow and mature among us.
We were also overjoyed to learn this year that Ordinands Peter and Elizabeth Burren from Littleham will be both taking up curacies in Teignmouth next summer, and that Louise Prideaux, also from Littleham, is now formally an Ordinand in training with us. At the end of June we were further encouraged when five Christian sisters and brothers were confirmed in their faith by the Bishop Robert at a wonderful Confirmation Service at Holy Trinity.
Of potentially great importance, at the start of the summer, we learned that the diocese wished us to start having conversations with our sister Mission Community, Withycombe Raleigh, about us all becoming one unified Mission Community for Exmouth and Lympstone. Withycombe Raleigh had, very sadly, lost two of its priests during the year, and we came to understand that the future stipendiary clergy allocation for the whole of Exmouth and Lympstone was going to be reduced from five to three priests. Over the course of 2021 conversations between the two Mission Communities developed, culminating in a joint meeting of all PCCs involved, hosted at Holy Trinity by Archdeacon Andrew Beane on the 3" December. We await seeing where our conversations will lead us as we move into 2022.
This year we managed to successfully complete the first phase of our Parish Digital 2021 Project, with the installation of high-speed fibre and a new live streaming and AV projection system at Lympstone Church. It is hoped that phases 2 and 3 (Holy Trinity and Littleham) will be completed next year. This year also saw the initial trials of our new ‘All-Age’ Sunday morning services (first and third Sundays), at both Littleham and Lympstone. These new trial services aim to offer something a little more contemporary and topically focused for people of all ages, but particularly for families and unchurched people. The All-Age service at Littleham has been named ‘Awake Church!’ and the All-Age service at Lympstone has been named, ‘The Journey.’
The teams involved in planning and leading these services have been very encouraged at the early positive responses from current congregation members as well as new visitors. The plan is to continue the trial of these services through to Easter 2022.
Our other much-loved contemporary service, Open to God, has continued to meet during the year when regulations have permitted. This service, which takes place on Sunday evenings, features contemporary worship, in depth Bible teaching, and prayer for healing and renewal. To encourage local people to restore community relationships following the summer relaxation of COVID regulations, on Sunday 25" July each of our congregations hosted a Community Cream Tea. These free events were a huge success in all three locations, and we welcomed many local people for an afternoon of wonderful summer refreshments and good conversation. The Year 2021 also saw the withdrawal of US and UK troops from Afghanistan after twenty years, prompting a successful takeover of the country by the Taliban. In August, thousands of Afghan nationals who had worked for the UK and US governments fled the country, with over 10,000 adults and children coming to the United Kingdom. When sixty-seven Afghan evacuees were moved into a hotel in Exmouth in September, the Lord positioned our Mission Community to act as a ‘community care hub’ for these | Afghan families and individuals, working very closely with both Exmouth Town Council and the Devon | County Council Resettlement Team. Working in partnership across our Mission Community, with | Lympstone Community Hub, and with many other churches in Exmouth, we were able to provide each | Afghan person with a set of correct sized clothes and shoes (and toys for the children) to help ease their assimilation into the UK.
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Since that initial time, we have helped to fund school uniforms and school supplies for all the children, responded to requests for special clothing needs, as well as providing winter shoes for a number of individuals. Our Afghan support package developed during the autumn to include hosting English classes at Holy Trinity twice a week and offering the chance for the Afghan families to cook their own meals using Holy Trinity’s kitchen. We have also worked with teachers from Bicton College to offer Holy Trinity as a venue for craft and sewing sessions for the Afghan ladies.
In terms of world mission, the year saw us saying ‘well done’ and ‘thank you’ to retiring CMS missionaries David and Heather Sharland. Their final service with us took place at Littleham Church in December, and it was a deeply moving and encouraging time for all concerned. We are overjoyed that we have now been able to take on another CMS missionary couple, David and Christine Torrance. The Torrances are heading for Tanzania, where David will be a theological educator at Kondoa Bible College, which is part of the Anglican Diocese of Kondoa. David and Christine hope to be worshiping with us on the 30" January 2022. In September we said ‘goodbye’ and ‘thank you’ to Kay Atkinson and Janine Cunningham, who had both been involved in Holy Trinity’s 0-5 Parent and Toddler Group for a marathon 27 years. Kay had led the group very successfully during that whole time. Holly Parsons, who had been Kay’s assistant at the group for ten years, has now taken over the group, and is doing a great job of leading the ministry into expanding horizons. The year also saw us welcome Grant Elliot, our new conservation architect for the Littleham-cum-Exmouth parish.
| DuringEach Monday the yearmorning we haveduringmade the good yearprogress there hasin advancingbeen a 9.00our am diocesanprayer meeting,priority ofin Growingperson atin HolyPrayer.Trinity or on Zoom, at which the prayer team has lifted the needs of our world, our nation, our communities and our congregations before God. This weekly prayer has been augmented by other prayer meetings and prayer cells around the Mission Community, including Reader Demelza Henderson’s quiet prayer and reflection sessions at Lympstone. As a practice, we do not start any of our team meetings in the Benefice without bringing our thanksgivings and needs before God in prayer.
In terms of Making New Disciples, the diocesan Next Steps initiative gave us the permission and impetus to plan and trial our Awake Church! And Journey services this year, which are both aimed at seeking to make new disciples of Jesus Christ. Also, in the first half of 2021 we hosted our first online Alpha course, which was a tremendous success. | also had several opportunities to bring the Gospel message to recruits at the Commando Training Centre, Royal Marines, Lympstone. Our schools work continued during the year, mostly through weekly Collective Worship videos, although later in the year we were able to lead some services and events for schools in church. We have been actively Loving the people of Devon with Joy in many ways already mentioned, but very significantly through our wedding and baptism ministry. This past year has seen many wonderful and | beautiful weddings, quite a few of which had been put off several times due to COVID. We have also been | busy with baptisms, which are very special services for sharing the love of Christ with candidates and their | families. We have also been loving our community well by developing closer links and partnerships with | other churches and Christian organisations across Exmouth, Lympstone, Woodbury and East Devon. This | work culminated in a visit on the 8" December by the Devon Churches Together leaders, with Bishop Jackie representing the Church of England. After conversations with church leaders, and visiting the various initiatives that we are working on in the area, the feedback was that the Church Together leaders were more encouraged by Exmouth than by anywhere else in Devon they have been. Page 6
| Our 2021 Annual Parochial Church Meeting returned to its normal time of year, following the six month delay in 2020 due to Covid. | Administrative Information The PCC is a body corporate (PCC Powers Measure 1956, and the Church Representation Rules 2006) | is a registered Charity, number 1128761. As such, this document is filed with the Charity Commission Commission
The year ended well with a very special, and much needed, Christmas season of celebratory events and services, involving many deeply moving and spiritual moments. Nine Lessons and Carols at Holy Trinity left many awestruck, and some in tears, at the evident presence of God in the service. The Walking Carol Service organized by the church around the village at Lympstone surprised all those leading it by the huge turnout of people from the community.
The Walkthrough Christingle service at Littleham also had a huge attendance on Christmas Eve, with numbers of non-Christian people attending from the local community being really touched by it.
| close this review by firstly thanking my ministry partner and our Team Vicar, Rev’d Benedict Cambridge for his immense wisdom, straightforward advice, and invaluable support during what has been a challenging year. | also thank each of our amazing Churchwardens and Deputy Wardens, and both of our long-serving Treasurers, for the herculean service and sacrifice that they have offered during 2021. Only God knows the true number of hours each of them has given to keep mission and ministry happening this year. | also thank each person who has served in our ministries during the year, whether your role was up front, or very much hidden in the background. We could not have achieved all that we have this past year without the support of every single person who has helped. Finally, and most importantly, we give thanks to our God, who through His grace poured out, and His love lavished upon us, has allowed us to have a successful year in very difficult circumstances
Structure, Governance and Management
The method of appointment of PCC members is set out in the Church Representation Rules. The Council comprises the Team Rector, the Team Vicar, the Curate, the Churchwardens, a representative of the Readers, those elected to the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting, by those on the Electoral Roll. Members of the congregation are always urged to join the Electoral Roll, and to stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance in the parish, and for all financial matters. The full PCC met 6 times during the year, with an average level | of attendance of 78% | During the year a number of Zoom PCC Meetings resulted in a need for a Resolution/Poll to be undertaken by email, being ratified at the next PCC Our PCC met together with our Mission Community partner - Lympstone PCC - in July and in December both PCCs met with Withycombe Raleigh Mission PCC (which is a Mission Community in its own right) to discuss a possible formation of a Mission Community for the whole of Exmouth, Withycombe, Littleham and Lympstone.
The PCC is a body corporate (PCC Powers Measure 1956, and the Church Representation Rules 2006) and is a registered Charity, number 1128761. As such, this document is filed with the Charity Commission Commission each year and is open to inspection by everyone.
The address for correspondence is: The Administrator, The Mission Community Office, Holy Trinity Church, 2 Rolle Road, Exmouth, EX8 2AB. Telephone: 01395 263681
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The PCC members who served from ist January 2021 until the date this report was approved are:
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|Team|Rector:|The|Reverend|Steven|Jones|
|Team|Vicar:|The|Reverend|Benedict|Cambridge|
|Curate:|The|Reverend|Jonathan|Reynolds|(From|August 2021)|
|Reader|(ex-officio)|Mrs|Pauline|Mortimer|°|
|Churchwardens:|Littleham:|Mr|Martyn|Haley|
|Mrs|Diana|West|
|Holy Trinity:|Mr|Michael|Goom|
|Mr|Paul|Stock|(also|Deanery|Synod)|
|Deanery Synod|Members:|Mrs|Elizabeth|Burren|
|Mrs|Diana|Cosslett|
|Mrs|Margaret|Elms|
|Mr|Paul|Stock|
|Elected|Members:|Mrs|Sue|Carrahar|
|Mrs|Debra|Frost|
|Mrs|Catherine|Garrett|(Until APCM|2021)|
|'|Mrs|Jill|Govier|(From APCM|2021)|
|(Resigned|Nov|2021).|
|Mrs|Margot|Haley|(Until APCM|2021)|
|;|Mrs|Jill|Hillman|
|Mr|Clive|House|
|Mr|David|Knight|(From APCM|2021)|
|Mr|Richard|Martin|
|Mr|Robert|Soutter|
|Dr|Peter|Stiff|(From|APCM|2021)|
|Mr Nathan|Wakefield|(Until|APCM|2021)|
|Mrs|Kate|Williams|(Until APCM|2021)|
|Mrs|Liz|Welch|(From APCM|2021)|
|PCC Secretary|Mr|Mike Goom|
|PCC|Note|Taker|Mr|Keith|Moore|(From APCM|2021|
|PCC Treasurer|Mr|Bob|Soutter|(Also|on|Diocesan|Synod)|
|Lighthouse|Youth|Ministries|Leader|Mrs|Brooke|Haycock|
|Approved by the PCC on|the 26th January 2022 and signed on|its behalf by:|
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? ‘ Rev’d Steven Jones (Team Rector and Chairman of the PCC)
, : Mr Michael Goom (Churchwarden)
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Independent Examiner’s Report to the Trustees of The Parish of Littleham-cum-Exmouth
| report on the accounts of The Parish of Littleham-cum-Exmouth for the year ended 31 December 2021 which are set out on pages 10 to 25.
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’).
! report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. | confirm that | am qualified to undertake the examination because | a member of ICAEW, The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
| have completed my examination. | 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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
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the accounts 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.
| 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.
Chartered Accountant 18A Littleham Road Exmouth EX8 2QG
pate..28,. Masthe..2-09.2...
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Littleham cum Exmouth Parochial Church Council
A: A Summary of our Funds and how they are held (This, technically, is not part of the statutory accounts: the more ‘formal’ format is on pages 21 and 22)
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F [oyoyponn] | | | asnayzorn_
ee
GeneralAfghan Refugee SupportFund Project sam [ssa] 2623 |
ChurchyardChurchyard AccountAccount - Insurance Claim Ttea3{_—20o00|- sagas] Cd
Fabric Fund
Flower Guild - Holy Trinity
Flower
Holy Guild -Litleharn
[0-5][ Group] Po | tao anf 2991
Holy Trinity [Trinity] Music Fund et
Legacy Trusts | esz0| oto] | 79,389 |
Lighthouse Youth Projects
Littleham Church Bells Fund rs f Swat] | 87|
Littleham Letsure Centre
Memory Café
Men's Breakfasts
Ordinands Fund
Parish Digital Project
The figures for income and expenditure above INCLUDE transfers between funds. Such transfers are shown separately on pages 11-19
represented by: i £
Cash in Hand [gol
Current Account: TSB Bank
Central Board of Finance Accounts
Investments - General
Investments - held under Trust
Debtors and Prepayments 8
Less Creditors: 9
Net total
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| | |
Note
B: THE GENERAL FUND
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1. INCOME 2021 2020
1a: Voluntary Income
Envelopes, Standing Orders & Parish Giving Scheme 119,178 129,749
Gift Aid recovered on 'normal' giving 31,771 31,795
Collections 3,597 3,062
Grants 1,302
Donations & boxes 16,283 8,220
Gift Day receipts, inc. Gift Aid recovered of £2898.50 16,466 aa|
188,597 173,478
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1b: Activities for generating funds
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| Use of churches and halls by outside organisations 1,199
Catering activities for outside organisations etc | ee B00
Sale of postcards and other cards etc
Donations for use of grounds for car parking 5,000 4,995
Charges for advertisements in 'The Net’ + donations 3,371 3,310
10,068 9,495
1c: Income from Investments 5,321 5,177
1d: Church Activities
Use of churches and halls by Christian organisations et e ee
Fees - weddings and funerals 21,793 11,778
Fund raising - church functions
Coffee bar income 1,333 1,154
23,432 13,286
le: Other Income
Furlough Payments Received 7 1,470 2,631
TOTAL INCOME 228,888 204,067
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2: EXPENDITURE
Note
2021
2020
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|---|---|---|---|---|---|---|
|2a:|Church Activities|
|Missionary and|charitable|giving|
|Ministry|costs:|Diocesan|Common|Fund|
|Clergy and|Readers’|expenses|4|
|Church|running:|Upkeep|of Services|
|Heat,|light|and|water|
|Insurance|
|maintenance|of churches &|halls|
|Printing|costs|of The|Net|
|Other|printing,|postage,|stationery,|broadband|etc.|5,6|
|Bank|charges|
|Salaries:|organists|7|
|cleaners|7|
|Independent|Examiner's|fees|
|Administrator's|salary,|and|pay|roll|costs|7|
|Cost of filling the Vacancy for|a Team|Rector|
|Covid|Related|Expenses,|including filming equipment|
|Cost|of claiming|Furlough|Payments|7|
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2b Raising Funds
Stewardship & Gift Aid envelopes etc. Catering Functions for outside organisations Cost of Videos, postcards and other cards etc Costs of church functions Coffee Bar Costs
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Lo
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aT fF
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PY
aa
fF lw
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TOTAL EXPENDITURE Net SURPLUS before Investment GAINS
Gain on revaluation of Investment Assets SURPLUS BEFORE TRANSFERS Add: | Net Transfers: From the Churchyard Fund From HT Flower Guild From Holy Trinity 0-5 Group From Lighthouse Youth Ministries | NET SURPLUS FOR THE YEAR
fT me | | CO |22,158|
Balance brought forward 1st January 2021 Balance carried forward 31st December 2021
Page 12
2021
2020
_
C: AFGHAN REFUGEE SUPPORT PROJECT- A Restricted Fund
----- Start of picture text -----
Note
----- End of picture text -----
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Income|
|Donations|
|Total|Income|
|||Expenditure|
|Clothing|(inclduing|school|uniforms), shoes shoes|etc|
|Total|Expenditure|
|Excess of Income over of Income over Income over over|Expenditure|
|Add:|Balance|1st January 2021 January 2021 2021|
|Closing Balance Balance|31st December 2021 December 2021 2021|
----- End of picture text -----
----- Start of picture text -----
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Donations|8|
|Total|Income|eetee|0)|
|||Expenditure|
|Clothing|(inclduing|school|uniforms), shoes shoes|etc|Ee|ant)|
|Total|Expenditure|Neb|a0|
|Excess of Income over of Income over Income over over|Expenditure|ee|O|
|Add:|Balance|1st January 2021 January 2021 2021|ie|8|8=——|
|Closing Balance Balance|31st December 2021 December 2021 2021|ee||
|2|9|9|2|oe|oie|9|9|2|2|oie|oie ok|2|2|oi|9|9|9K|9|9|2|2|9k oo|og|2|2|ok|9|9|9|9|9|9K|9|eo|O22|2|2|2|ie|2k 9|2|2|2|9|2|0|2k|9 Oo|9|9|2g|2|OK|OR|OK|9|OB|OK|OK|OR|KOK|
||D:|LITTLEHAM|CHURCHYARD-|A|Restricted Fund|2021|2020|
|a)|General|
|Income|
|Fees|
|Grant from|EDDC|(inc.|Emergency|Grant|in|2021)|
|Legacy from|Dorothy Moxon|||le|
|Commonwealth Graves Commission|||CG|Pee|ed|
|Donations|ee|oan)|
|Interest|Received|
|Gift Aid|Recovered||«BG|
|Total|income|
|Expenditure|
|Salary,|NHI,|etc:|Sexton|7|
|Grave|Digging Costs|
|esContractors|4|
|Machinery|Costs|
|Memorial|Plaques:|Faculty and|Wall|Repairs|(ua|
|Natural|Burial Area|specific expenses|||
||General|Expenses|
|||Total expenditure|
|Excess|of Income|over Expenditure|before transfer||9,014||
|Add:|Transfer from|Insurance|Claim|as shown|below|ie|ert|
|Less:|Transfer|to|PCC's|General|Fund|for|admin|
|Net|Income|after|transfers|
|Add:|Balance|1st January|2021|
|Balance 31st December 2021||12,936||
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see next page for the Insurance Claim
Page 13
b) Insurance Claim (re Repairs to Sexton's Hut followng major fire in September 2019)
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2021|2020|
|Income|
|Payments from|Ecclesiatical|Insurance|Pe|
|Grants:|Church|Institute|Trust|[||
|Glebe House Trust|||a)|
|Provision|carried|forward from|last year|pete|eee|
|Total|Income|
|Expenditure|
|Purchase|&|hire|of|equipment|
|Payment|to|Contractors|
|Repayment of Grant to Glebe House|Trust|aescea|ei|||
|Provision|for balance due to contractors|a)|
|Total|Expenditure|
|Excess|of Expenditure over Income|before|transfer|
|Add:|Transfer from|Fabric|Fund|a)|
|Less:|Transfer to|main account shown above|Paiwena|
|Excess of Expenditure over|Income|after transfer|
|Add|Balance|1st January|2021|
|Balance 31st December 2021|a)|
----- End of picture text -----
The Insurers, Eccleiastical, paid out a total of £93,879, of which £54,413 was for the building 'reinstatement' The remainder was for equipment, including a dumper truck, which was in the buidling, but owned by a 3rd party. The PCC paid additional monies to repurpose the building as a proper 'Sexton's Office and Rest Room.
SHER OR HE OR HR RH KE AE a RE ER RC KK RK A RE RE RE 2 ke ke 2K 2K KE ER A RR RR EO OR OR 2 OB OK EK E: FABRIC FUNDA Restricted Fund income 2021 2020 Donations Legacies (2021: Neville Wright) Gift Aid recovered Devon Historic Churches donation fw Devon Historic Churches grant re Listed Places of Worship Grant Scheme Grant from the Church Institute Trust Total income Expenditure ' Repairs to clock on West Face of HT Tower Paes Major repairs to stonework on West Face of HT Tower Peep ak Replace Light bulbs at HT with LED lamps era Other expenditure fe Total Expenditure Excess of Income over Expenditure before transfers Less: Transfer to HT CCTV project i Less: Transfer to Littleham Lighting project a Leee: Transfer to Churchyard Insurance account a 7) Excess of Income over Expenditure after transfers Add: Balance 1st January 2021 Balance 31st December 2021 Page 14
2021
2020
|
| | | |
| |
|
F: FLOWER GUILD - HOLY TRINITY - A Restricted Fund
Income
Donations and Wall Safe Interest Total income Expenditure Flowers etc purchased sia pend Excess of Expenditure Expenditure over Income Income before transfer transfer Less: Transfer to the General to the General the General General Fund Excess of Expenditure of Expenditure Expenditure over Income AFTER transfer AFTER transfer transfer Add: Balance 1st January 2021 January 2021 2021 Balance 31st December 2021
----- Start of picture text -----
Excess of Expenditure Expenditure over Income Income before transfer transfer ee Ad:
Less: Transfer to the General to the General the General General Fund Pe
Excess of Expenditure of Expenditure Expenditure over Income AFTER transfer AFTER transfer transfer
Add: Balance 1st January 2021 January 2021 2021 1514
Balance 31st December 2021
IncomeG: FLOWER GUILD - LITTLEHAM- A Restricted Fund 2021 2020
Donations and Fund Raising | AO ee 0
Interest
Taine
ExpenditurePurchase of flowers etc
Total expenditure
Excess of Expenditure over Income
Add: Balance 1st January 2021
Balance 31st December 2021
94 2G KE HG KG He KG Ke he 26 ie Ke Fe ee 2 2s oe 2s ig ee fe fe ok 2 fe 2 he 9K fe 2K he 2 fe 2s ie 2h oss of 2k oe 2 oh 2k ik 2s ik 2s 9 26 9 2hs 2 2c oe he 2k oye 28 2s ok oie 2s ie 2k ie oe 2s oie 0 ois oe 2 ie ok is oo
H: HOLY TRINITY MUSIC FUND 2021 2020
Income
No income during the year year
Total Income
Expenditure
No expenditure expenditure during the year the year fe
Add: Balance 1st January 2021 January 2021 2021 ye eee
----- End of picture text -----
Income No income during the year year Total Income Expenditure No expenditure expenditure during the year the year Add: Balance 1st January 2021 January 2021 2021 Balance 31st December 2021
Page 15
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|||||||||
|---|---|---|---|---|---|---|---|
|I: HOLY TRINITY 0-5 GROUP|note|2021|2020|
|Income|
|Fees|
|Furlough|Payments received|||i»|||
|Legacy from|Betty Jones|||oe|||
|Donations|
|Fund|Raising|ee|
|Grant from|Church|Institute|Trust|eae|
|Gift Aid|recovered|eee||
|Total|Income|
|||Expenditure|
|Salary|7|
|Cost of claiming|Furlough|Payments|||=|||Lr|e106|
|Expenses|
|Excess|of Expenditure|over Income|before|transfers|
|Less: transfers to|General|Fund:|eee|
|Use|of|Holy Trinity|Hall|
|Printing|
|132|
|Excess|of Expenditure|over|Income|
|2020:|Written|back to|Lighthouse Youth|Ministries|as above|||
|Opening Balance|1st January 2021|Be)|
|Closing|Balance|31st December|2021|
----- End of picture text -----
There has been a change of policy during 2021. For many years the running losses of this group has been absorbed into the old Youth & Family Worker's Fund. It has now been decided that this practice shall cease.
eH HE KE EK Ee OK i 2 9K oe oe os oi oie 2K aio oc 2 9K i 2 oi os 9 0 9 a 2K 9 2 9 0 gO og 0 go 2 og KK OB OK OK OK OK KKK J: LEGACY TRUSTS - An Endowment Fund 2021 2020 Income No income in the year (income is credited to general funds) [ld Oe Expenditure Cee No expenditure me Excess of Income over Expenditure im ) Add: Unrealised gain on investments (2020: loss) Balance 1st January 2021 Balance 31st December 2021
Thefunds represent the AB Waterfield Trust: the income only is available for the upkeep of St Margaret's Church & Churchyard. The capital is held by the Exeter Diocesan Board of Finance. Page 16
K: LIGHTHOUSE YOUTH MINISTRES incorporating YOUTH AND FAMILY WORKER-
A Restricted Fund
| Note | 2021 | 2020 | 2020 | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Income | |||||||||
| Grants: The Church Institute Trust 2020 | |||||||||
| as above, for Bibles HomesthatSmile |
agate | ||||||||
| Donations | |||||||||
| GiftAid GrossincomeofHolyTrinity0-5Group (2020 only) Interest Totalincome |
fe |
||||||||
| Expenditure | |||||||||
| Salary LYMLaunch |
7 | eeee | ee | ||||||
| Other Expenses GrossCosts ofHolyTrinity0-5Group(2020 only) |
Fe | ||||||||
| Total Expenditure | |||||||||
| Excess ofExpenditure over Income, before transfer Less:Transferto PCC'sGeneralFundsreprinting |
-40] | ||||||||
| Deficit after transfers | |||||||||
| Balance 1stJanuary 2021 Balance31stDecember2021 |
-2,199 | ||||||||
| FCOORG OIG IGG IO OGG |
GIO | GIGI | IOI | IGIGIOICI i iaC IGIGI ICICI I I | 31 | 8 2 9 9 ei 2 2 3 ie ie 2ka | ak ke i 2k | ||
| L:LITTLEHAMCHURCH BELLS - A Restricted Fund | 2021 | 2020 | |||||||
| Income Donations inmemoryofNevilleWrightdec'd GiftAid |
ane eeO |
Led ian! |
|||||||
| Interest received | |||||||||
| Total income | |||||||||
| Expenditure Noexpenditure in2021 Rope protector Replace hingestotrapdoors ofquieteners Total Expenditure |
Pe |
ed Pe |
Fe | ||||||
| Excess ofIncome over Expenditure (2020: Expenditure | overIncome) | ||||||||
| Balance 1stJanuary 2021 | |||||||||
| Balance31stDecember2021 |
Page 17
| Note | ||||||||
|---|---|---|---|---|---|---|---|---|
| M: LITTLEHAM LEISURECENTRE -a Restricted Fund | 2021 | 2020 | ||||||
| Income | ||||||||
| Hire Charges | ||||||||
| Fund Raising Interest Furlough Payments received OtherIncome |
Ls |
|||||||
| Total income | ||||||||
| Expenditure | ||||||||
| Cleaner's Salary Costofclaiming Furlough Payments |
7 7 |
Pe | 96. | |||||
| Heat, Light, Water Installation ofAcoustic Panels |
lm | |||||||
| Maintenance, Repairs & Insurance Fund RaisingCosts |
PF | ees | ||||||
| Total Expenditure | ||||||||
| Excess of Expenditure over Income | ||||||||
| Balance 1stJanuary 2021 | ||||||||
| Balance 31stDecember 2021 | ||||||||
| fe fe oe of a of oe akg oh fe 2K fe oe fe ie fe 2 he a hg ok oie oie ie 2K ie oR oh oe hs 0 hg 9 ie he 2k ee ke 2 |
oie oe ois 2 | he 2 eo ogoo | aoa | A A | RR | RE KK | ||
| N:MEMORYCAFE ATHOLYTRINITY | 2021 | 2020 | ||||||
| Income | ||||||||
| Fund Raisingand donations | eee | |||||||
| Interest | ||||||||
| Total income | ||||||||
| Expenditure | ||||||||
| Craft Materials etc. | ||||||||
| Total Expenditure | ||||||||
| Excess ofIncome over Expenditure | ||||||||
| Balance istJanuary 2021 | ||||||||
| Balance31stDecember2021 scaceonaneiaanecinnanmeimiaiamaamnniiiianiaaniaaanamaaenaaaaaaiaanaaadaaaaaeaaeaaaeaaeaaasaaanaaiaaaaa |
||||||||
| Iii | ||||||||
| 0:MEN'SBREAKFASTS | 2021 | 2020 | ||||||
| Income | ||||||||
| Contributions from Attendees | ||||||||
| Total income | ||||||||
| Expenditure | ||||||||
| Cost of Meals | ||||||||
| Total Expenditure | ||||||||
| _ | Excess ofIncome over Expenditure | |||||||
| _ | Balance 1stJanuary 2021 | |||||||
| Balance 31st December 2021 |
Page 18
|
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|P: ORDINANDS'|FUND: A|Restricted|Fund|2021|2020|
|Income|
|Donations|
|Gift|Aid|recovered|
|Total|Income|
|Expenditure|
|Distributed|Rae|
|Total|Expenditure|Poa|
|Excess|of|Expenditure|over|Income|
|Balance|1st January|2021|
|Balance|31st|December|2021|
|Q:|PARISH|DIGITAL PROJECT-|a|Restricted|Fund|2021|2020|
|(Formerly called|'Littleham|Church|Sound System|Project}|
|Income|
|Donations|Pe|||Eee]|
|Legacy from|Nicola|Clapp||_||
|Grant from|Ecclesiastical|Movement for Good|fee|
|Total|Income|
|Expenditure|
|Filming|Equipment|
|Provision|for|new|storage|cupboard|with|locks|
|Total|Expenditure|
|Excess|of|Expenditure|over|Income|
|Balance|1st January|2021|
|Add: opening balances of HT CCTV|||gto]|sd|ee|
|Add: opening balances of HT Sound System|||2,436]|ee|
----- End of picture text -----
|
Balance 31st December 2021
|
- |
| |
With the permission of the PCC, for ease of administration, these small funds have anybeen donors brought are together. respectedThein PCCthis decision.members are satisfied that the wishes of
Page 19
R: MISSION AND CHARITABLE GIVING
|[eee] Barnabas Fund |[2500]] Bible Society ee Bishop's Clergy Fund (Confirmation) a a) Children in Need (HT 0-5's) a Children's Society: Christingle Services a ae) Children's Society: Boxes a i Church Army ee cM ae cms a Exmouth Foodbank pot Mission Aviation Fellowship | asool sd Open Door Exmouth ae USPG: Elephant boxes- for Hospitals a ae
Last year's total
Page 20
|
S: BALANCE SHEET AS AT 31ST DECEMBER 2021
| Note | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|
| Fixed Assets | ||||||
| Investment Assets | 128,530 | 112,916 | ||||
| Current Assets Debtors Cash at banks and in hand |
98,869 | Po 4,912 88,406 |
||||
| 101,667 | 93,318 | |||||
| Less: | ||||||
| Creditors& Provisions | ||||||
| Creditors: amount fallingdue within one year | “ | 9,228 | - | 9,503 | ||
| Provision | 20,000 | |||||
| - | 9,228 | - | 29,503 | |||
| 92,439 | 63,815 | |||||
| Net Assets | 220,969 | 176,731 | ||||
| FUNDS | ||||||
| Unrestricted | 83,127 | 60,969 | ||||
| Restricted | 58,503 | 46,233 | ||||
| Endowment | 79,339 | 69,529 | ||||
| 220,969 | 176,731 |
2k C2 gee 2 i oe eo 2 akc oie eae oie 2c ae ode ok ee eof ee fee ee oe oe 2 ie eo 9 ac Re oC fe og 2 ac oe oie ke of ake oe 2h oft oe ake ae oie ak ofe oc ake ok 2c ok
T: VALUATION OF INVESTMENTS - AT 31ST DECEMBER 2021
| Stock - General | Market Value | ||
|---|---|---|---|
| 3161 M&G Charifund Units | 10,242 | 49,191 | 43,387 |
| 10,242 | 49,191 | 43,387 | |
| Stock - held under Trust | SSS | ||
| 1350.84 CBF Investment Fund Shares | 12,218 | 31,592 | 27,620 |
| 20557.52 CBF Property Fund Shares | 25,000 | 29,928 | 26,192 |
| 1145.068 M&G Charifund Income Units | 12,218 | 17,819 | 15,717 |
| 49,436 | 79,339 | 69,529 | |
| 59,678 | 128,530 |
346 ae 2s 2k ik 2g ae 2c 2h aie ais fe afc fc 2 fe ai ae tof aie fe Re ic fe a ie 2k soe ae ae at aie aie fe fe oie ae aie ie 2 oe oe ic ok oi oc ie ot oie oie or oe ok oi og oie ok oo ok ok The notes on page 23 to 25 form part of these accounts.
Approved by the Parochial Church Council on the 26th January 2022,
gnp’signed on its behalf by
ze The-Reverend Steven Jones Robert Soutter Chairman of the Council Treasurer to the Council
This Annual Report and Financial Statements were accepted at the Annual Parochial Church Meeting held on Wednesday 27th April 2022
. * ——_—™
Thé Reverend Steven Jones
Page 21
|
|
U: STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||Funds|||RestrictedFunds|||EndowmentFunds|||2021TOTAL|||[2020]|FUNDS|||
|Income and Endowments||ce|
|Voluntary income|188,597||126,770||—|-|||315,367|291,714|
|Activities|for generating funds|10,068||-|||-|||10,068|9,827|
|Investment|Income|5,321 es|eee|5,346|5,334|
|Church|activities|24,902|32,018] —-|||56,920|||...|36,762|
|TOTAL INCOME|228,888|||158,813||—|-|||387,701|||343,637|
|Expenditure|eeee|ee|
|Church|activities|213,847||144,298] —-|||358,145|389,314|
|Raising Funds|<2||
|TOTAL EXPENDITURE|214,706|||144,371| —-|||359,077|390,867|
|NET|INCOME/(EXPENDITURE)|14,182|14442;|——-_—*{_28,624|||-|47,230|
|BEFORE INVESTMENT GaAINS/Losses|[||||||S||
|NET|GAINS/LOSSES|ON|INVESTMENTS|5804{ -|[|]|9,810|||15,614|41,992|
|NET|INCOME/EXPENDITURE|19,986|14,442|9,810|||44,238|||-|59,222|
|TRANSFER BETWEEN FUNDS|[aaa|_oam| sd|Ce|
|ae|ees|ee|
|NET MOVEMENTIN FUNDS|22,158|12,270|9,810|||44,238|||-|59,222|
|Balances|brought forward|1st Jan|2021|60,969|46,233|69,529|||176,731|i!|235,953|
|Balances|carried forward|31st Dec 2021|83,127||58,503||79,339 ||220,969|176,731|
----- End of picture text -----
The Notes on pages 23-25 form part of these accounts.
Page 22
V: NOTES TO THE ACCOUNTS
1. ACCOUNTING POLICIES
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions. They have been prepared under FRS102 (2016) as the applicable standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP)(FRS102). 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 gatherings of church members.
Fund accounting
Endowment Funds are funds, the capital of which must be retained, either permanently, or at the PCC’s discretion; the income derived from the endowment is to be used, either as restricted or unrestricted income funds, depending upon the purpose for which the endowment was established in the first place.
Restricted Funds comprise a) income from endowments that is to be expended only on the restricted purposes intended by the donor, and b) revenue donations or grants for a specific PCC activity | intended by the donor. Where these funds have unspent balances, interest on their pooled | investments is apportioned to the individual funds on an average balance basis. Unrestricted Funds are income funds that are to be spent on the PCC’s general purposes. Designated Funds are general funds set aside by the PCC for use in the future. Project funds are designated for particular purposes for administration purposes only. Funds designated as invested for the PCC’s own use are abated in line with those assets’ annual depreciation charges in the SOFA. Designated funds remain unrestricted and the PCC will move any surplus to other general funds. Incoming Resources Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are readily quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All incoming resources are accounted for gross. See also Note 2 regarding legacies. Resources Expended 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 Common Fund contribution expected to | be paid over is accounted for when due. All other expenditure is generally recognised when it is | incurred and is accounted for gross. | Fixed Assets
Consecrated and benefice property is not included in the accounts, in accordance with s.10(2)(a) and (c) of the Charities Act 2011.
Movable church furnishings held by the Rector and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Churches’ inventories, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost the PCC more than £5000, so all such expenditure has been written off when occurred.
The Littleham Leisure Centre, whilst registered in the name of the Diocesan Board of Finance on our behalf, reverted (from being leased to a separate body) to the PCC in 2018. However, the PCC cannot see that it will ever have a significant marketable value, as any attempt to use the site for other purposes would be unlikely to succeed, and indeed be undesirable. We can see
Page 23
no justification, therefore, in incurring costs to obtain a professional valuation. It is, therefore, not included in these financial statements. The Independent Examiner supports this view. Equipment used within the church premises with a net cost to the PCC of £5,000 or less is written off when the asset is acquired; there are no other items which require to be depreciated. Any subsequent items costing more that £5,000 will be depreciated on a straight line basis over 4 years. Investments are valued at market value at 31° December each year.
2. LEGACIES
The PCC was very fortunate to benefit from 1 legacy in 2021: Neville Wright left £14,093 for the Fabric Fund, and the PCC felt that priority should be given to given to work on the Bells/Ringing Chamber etc., as Neville had been Tower Captain for many years. However we have received notification of 2 more legacies, which should be received in 2022: a) Patricia Parkin left us 1/8" of her estate; this should be around £30,000. The PCC has accepted a proposal from the Buildings and Finance Committee that £15,000 should go to Lighthouse Youth | Ministries, and £15,000 to the Parish Digital Project. Any excess to go to the General Fund. | b) Joan Watts has left us 1/20" of the Residue of her Estate, after numerous pecuniary legacies. As the bequest is ‘for the upkeep of Holy Trinity Church’, the funds will be able to go into the General Fund. The amount should be in excess of £20,000. In both cases the distribution is taking far longer than originally thought; costs are rising. Because of this it has felt prudent not to include any monetary figure in these accounts. To avoid double counting, amounts received go directly to the specific funds.
3. RELATED PARTY TRANSACTIONS
In 2021, donations were received from Trustees (PCC members) and their close relatives totalling £25,215: (2020: £24,486). The donors did not attach any conditions to their gifts which required the PCC to significantly alter the nature of its existing activities.
-
TRUSTEE EXPENSES In 2021 four PCC Members (Thee Clergy and one Lay Person) claimed expenses, including travel, subsistence, office supplies and the cost of communications, totalling £3,528: (2019: £3,335).
-
LEASE | The heading of ‘printing, postage and stationery etc’, includes charges of £826 (2020: £1,291) to cover | the rental of the Photocopier in the Mission Community Office, plus a small freestanding one. The current lease is for five years) from November 2020.
6. PRINTING, POSTAGE & STATIONERY ETC.
As an exception, this figure is the NET cost to the PCC of such items. There was a comparatively small amount of income from work undertaken for Lympstone PCC and private individuals, which is not considered ‘material’. At our request, the Independent Examiner has agreed this is not material.
7. STAFF COSTS
a) During the year, the PCC ‘employed’ an Administrator, two organists, a sexton, a leader of Lighthouse Youth Ministries, one leaders of the 0-5 Group at Holy Trinity, one part time cleaner for the Littleham Leisure Centre, and two part time cleaners (for the Churches) for the year. These figures include 1 member of staff who is self employed. No member of staff earned more than £60,000 in the year. Staff salaries (including remuneration given to the self employed person totalled £71,812 gross: (£69,698 in 2020). National Insurance contributions paid by the PCC totalled £4,151: (£4,073 in 2020) and Employer’s Pension Contributions (defined contribution plan) totalled £1,136: (£1,113 in 2020). All staff received a rise of 1% on the 1° April 2021. b) Furlough Payments: During lockdowns, with the co-operation of the staff, four (last year five) members were furloughed: they did however receive their full salaries. To offset these, the PCC was fortunate to receive a total of £1,807 (last year: £3,731) from the Government under this scheme. We incurred costs totalling £180 (last year £480) in obtaining these payments. Our thanks are due to those volunteers who undertook essential work whilst paid members were on furlough.
Page 24
|
8. DEBTORS AND PREPAYMENTS
Debtors are measured at their recoverable amounts, the amount that the PCC anticipates it will receive from a debt or the amount it has paid in advance for goods and services. In 2021 these totalled £2,798 (2020: £4,912)
The 2021 figure is made up of:
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|a)|Debtors|
|Gift|Aid|Claim|£970|
|Unpaid|invoices|issued|by|us|£1828|
|b))|Prepayments|
|None —|Insurance|premiums|are|now|paid|on|a|monthly|basis.|
----- End of picture text -----
9. LIABILITIES
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Liabilities|are|measured|at their|settlement|amount and|recognised|for|the|amount|that the|PCC|
|anticipates|it will|pay to|settle|the|debt or amount|it has|received|in|advance for goods and|services|it|
|must|provide.|Provisions|for|liabilities|are|measured|at the|best estimate|of their|settlement amount.|
|In|2021|these|totalled|£9,228|(2020:|£29,503)|
|The|2021|figure|is|made|up|of:|
|a)|Trade|Creditors:|
|Maintenance|of Holy|Trinity|Grounds|£320|
|Churchyard|expenses|£1696|
|Unpaid|bill|for|posters|£187|
|Bank|Charges|£15|£2,218|
|b)|Payments|made|to|us|in|advance:|
|Wedding fees|£1476|
|Contributions|for|‘The|Net’|£866|
|Advance|booking|for|use|of Holy Trinity|Church|£166|
|Bookings|&|Grant for|Littleham|Leisure|Centre|£515|£3,023|
|c)|Accruals|
|Independent|Examiner’s|fees|£1,620|
|Gas,|Electricity|and|Water|including|LLC|£2,280|
|Broadband|__ £87|£3,987|
----- End of picture text -----
- MOVEMENT BETWEEN FUNDS | Transfers between Funds are set out clearly in the various Income and Expenditure Accounts shown on pages 9-18.
11. PRESENTATION OF FIGURES
The financial statements are presented in pounds sterling, the functional currency of the Charity, and are rounded to the nearest pound (f).
To the best of our knowledge and belief, we believe that this document complies with all the ‘regulations’ - ie ‘SORP 2015’. However, additional figures are presented in a more ‘customer-friendly’ and clearer way than that recommended in the ‘text books’. We feel that it is vital that those who have no specific accounting knowledge are able to at least understand the vast majority of it.
12. TRUSTEE REMUNERATION
No remuneration or benefits were paid to Trustees (PCC Members) during the year, with the exception of to Paul Stock, who is Organist at Holy Trinity Church. His salary did not exceed £3,000.
Page 25
W: BUDGET 2021
1a: Voluntary Income
Envelopes, Standing Orders & Parish Giving Scheme Gift Aid recovered Collections Grants Donations Gift Day, including Gift Aid recovered Legacies 1b: Activities for generating funds Use of churches and halls by outside organisations Catering activities for outside organisations etc Sale of postcards and other cards etc Donation for use of grounds for car parking Charges for advertisements in ‘The Net’ & Donations
1c: Income trom Investments
1d: Church Activities Use of churches and halls by Christian organisations Fees - weddings, funerals etc Payment by churchyard fund for administration Fund raising - church functions
----- Start of picture text -----
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----- End of picture text -----
----- Start of picture text -----
le: Other Income
----- End of picture text -----
2a: Church Activities Missionary and charitable giving Ministry costs: Diocesan Common Fund Clergy & Reader expenses Church running: Upkeep of Services heat, light, water insurance maintenance of churches & halls The Net Printing,- costspostage and stationery Bank charges Salaries: organists cleaners Independent Examiner's fees Administrator's salary, & Payroll costs Cost of Claiming Furlough Payments 2b Raising Funds Stewardship envelopes etc Catering Functions for outside organisations ) Production of video, cost of cards etc | Costs of church functions Coffee Bar Costs
----- Start of picture text -----
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Transfer to Youth & Family Worker Transfer to Fabric Fund Transfer to Churchyard Fund
TOTAL EXPENDITURE [ 2t5 810]214644) 810]214644)214644) SURPLUS (DEFICIT) aeeee Oe ee NB: These figures all omit the re-valuation of our shares on the 31st December each year. In 2020 for example, we ‘lost’ £9107 on them: in 2021 they wentup in value by £5804.
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a
Independent Examiner’s Report to the Trustees of Glebe House Trust Exmouth
| report on the accounts of Glebe House Trust for the year ended 31 December 2021 which are set out on page 28.
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’).
| report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | 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 2. the accounts do not accord with those records; or 3. the accounts 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.
| 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.
----- Start of picture text -----
+)
----- End of picture text -----
mes Bick FCA Chartered Accountant 18A Littleham Road Exmouth EX8 2QG
note.. 26. MarAs,..2022..
Page 27
Y: ASSOCIATED CHARITIES
----- Start of picture text -----
a) The Glebe House Trust Fund - Exmouth
2021 2020
a) General Account - Revenue £ £ £
Income
Interest and Dividends
Refund of Grant made to Churchyard last year eee
Expenditure
Repairs & Maintenance to Clergy Houses & Gardens
IT Equipment pe
Grants to the Churchyard | om |
Cost of Independent Examination
Excess of Income over Expenditure
Balance 1st January 2021
Balance 31st December 2021 |10,129|
b) Capital Account
Balance ist January 2021
Add: Unrealised gain on investments
Balance 31st December 2021
General Account - as above
Capital Account - as above
Represented by:
Investments at valuation
Balances at Bank and Central Board of Finance
Less: Creditors
----- End of picture text -----
| Investment | Values at 31st December 2021 | Price |
|---|---|---|
| 2718,911 | M&G Charifund Units | |
| 6985.46 | CBFPropertyUnits |
Notes to the Accounts:
-
This is a Trust in the name of the 'Vicar and Churchwardens' set up in August 1973, originally £11,000. It is totally separate from the PCC. The Capital is held by the Diocesan Board of Finance. Special conditions apply: whilst the main intent is to help maintain clergy houses, other uses are also permitted.
-
The General Account receives the investment and other income, which is available for disbursement The Capital Account ( except the increase in value)cannot be touched without reference to the Bishop of Exeter.
Page 28
b) Littleham cum Exmouth Endowed Charity
| 2021 | 2020 | ||
|---|---|---|---|
| The Non Nobis Domine Account | |||
| (Created bythe ReverendJames | Boucher of Budleigh Salterton in 1885 | ||
| - for 'apprentices'). | |||
| Income | |||
| Interest received | |||
| Donation | |||
| Total Income | |||
| Expenditure | |||
| Trainees’ Lunch | |||
| TotalExpenditure | |||
| ExcessofIncomeover Expenditure | he a6 | ||
| Add: Balance 1stJanuary2021 | |||
| Balance 31st December 2021 | |||
| The Capital ofthis Charity is invested with 'COIF Charity Funds' | |||
| and atthe 31st December 2021 had the followingvaluation: | |||
| Non Nobis Domine | 474 units at 2053.68 | 9,734 | 8,520 |
| (2020: 1797.57) | |||
| ThereisabalanceatTSBBankat | 31stDecember2021of: |
Page 29