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2021-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA (Charity No 1128895)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

PAROCHCIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 1 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

______________

INCUMBENT

Prebendary Graham Witts M.A. B.Ed. The Vicarage 38 Rectory Road BURNHAM-ON-SEA Somerset

BANKERS

Lloyds Bank BURNHAM-ON-SEA Somerset

INDEPENDENT EXAMINERS

Thomas Westcott Chartered Accountants 80 Oxford Street BURNHAM-ON-SEA Somerset TA8 1EF

BACKGROUND

St Andrew’s PCC has the responsibility of co-operating with the incumbent, Prebendary Graham Witts, of promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church of St Andrew and the Church Hall, Burnham-on-Sea.

MEMBERSHIP

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representative Rules 1972.

During the year the following served as members of the PCC:

Incumbent/Chairman Prebendary Graham Witts
Associate Vicar Revd Sharon Eldergill
Associate Curate Revd Margaret Hayward
Wardens Mrs Patricia Comer (Lay chair)
Mr David Carter
Representatives of the Deanery Synod Mrs Jane Kendall
Elected Members
Deputy Churchwardens
Mr David Carter Mrs Sonia Scott
Mrs Julia Smith Mrs Dee Cornish
Mrs Avril Shepherd Mrs Pat Grimes
Mrs Julia Arthur Mr Peter Bight

Mrs Jane Kendall (secretary & Safeguarding Officer)

PAROCHCIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 2 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

______________

Financial Advisor and Consultant

Mr Nigel Kemp of Kemp Hall Accountants

Readers: Mr J Page Mr A Roost

COMMITTEES

Standing Committee

This is the only statutory committee required by law. It has the power to transact business for the PCC between meetings. It has a ceiling of £500 expenditure between meetings without reference to the full PCC. The Standing Committee sets the agenda for the PCC.

Buildings Committee

The PCC acts as a whole for this purpose. It oversees the maintenance of the Church plant and its good order. This includes the Church, the Church Hall and Shed, & 6 Jaycroft Road.

Ministry Committee

Involves the Clergy, occasionally retired Clergy and Readers as well as the Churchwarden. Oversees the arrangements for the rota’s for ministry. It offers ideas and strategies for mission and ministry within the parish.

Social Committee

Oversees the very successful programme of fundraising and social events throughout the year. Many events occurred in church in line with our philosophy to make the building more usable.

PAROCHCIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 3 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

______________

CHURCH ATTENDANCE

There are 109 names on the Electoral Roll as presented to the 2021 APCM.

Several members have died or moved since this time.

Annual communicants 2021 – 3,217 2020 -- 2,354 (communicants)

Church became open for longer amounts of time as directed by HM Government and Church of England.

Occasional Offices

Baptisms 18 Confirmation 0 Weddings 4

Funerals and Cremations from the Parish (for which an Anglican priest was required) 48

The full PCC met in person on 6 occasions. The parish continues to enjoy good relations with the other Churches in the town. The parish participates fully within the Deanery. During 2021 the majority of PCC was transacted via emails as permitted by the Church of England during the pandemic.

Significant events in the life of the Church in 2021

In a word - Covid 19 still.

The Church was closed for public worship for some of the year but moved to be increasingly open following Government and Church of England guidelines. Public worship was delivered online via YouTube even when the church building opened. By the end of 2021 we had moved to On-line provision being offered from central C of E resources. The congregation has throughout the year given generous support financially

Consequent of the closure – many fund-raising activities could not be held and this has a severe impact on our financial life. One consequence was that we were not in a position to pay our parish share in full.

We were able to offer the church for more occasional offices such as funerals, baptisms and 4 weddings.

Though no formal disbursements were made in 2021 we as a PCC acknowledge the congregations support of the Children’s Society, Mission to Seafarers, Christian Aid and a number of one - off payments to good causes such as the DEC Yemeni appeal.

GENERAL FINANCIAL STATEMENT

Overall there was an improvement on the previous year.

PAROCHCIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 4 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

______________

. RESTORATION FUND

This account has been used to fund part of the Restoration work for which it was set up and kept funds separately from the General Account.

RISK MANAGEMENT

The major risks faced by the charity have been addressed. There is an ongoing brief by the PCC to monitor our financial stability.

Finally, our thanks go to Thomas Westcott for overseeing our annual financial examination.

ON BEHALF OF THE PCC

Prebendary Graham Witts CHAIRMAN

DATED:

INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL PAGE 5 OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA

I report on the accounts for the year ended 31[st] December 2021 which are set out on pages 6 to15

Respective responsibilities of the Trustees and Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;

Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and

State whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

THOMAS WESTCOTT CHARTERED ACCOUNTANTS 80 OXFORD STREET BURNHAM-ON-SEA SOMERSET TA8 1EF

PAGE 6

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

See Unrestricted
Designated Restricted
Note
Funds
Funds
Funds
£
£
£
Incoming Resources
Voluntary income:
Incoming resources from donors
2(a)
58,305
-
10,000
Other voluntary incoming resources
2(b)
1,986
180
-
Activities for generating funds
2(c)
9,480
-
-
Charitable activities
2(d)
13,709
-
-
Income from investments
2(e)
10,410
-
-
Edithmead Church 2(f)
-
-
-



Total Incoming Resources
93,890
180
10,000



Resources Expended
Fund raising trading:
Charitable activities
3(a)
940
-
-
Benefactions
3(b)
905
-
-
Activities directly relating to the
work of the church
3(c)
65,213
-
-
Support costs
3(d)
4,843
-
-
Other resources expended
3(e)
650
-
-
Edithmead Church 3(f)
-
-
-



Total Resources Expended
72,551
-
-




Net (Outgoing)/Incoming Resources
21,339
180 10,000
Balances brought forward at
1 January 2021
13,792
1,191
102,680



Balances carried forward at
31 December 2021
35,131
1,371
112,680


 See Unrestricted
Designated Restricted
Note
Funds
Funds
Funds
£
£
£
Incoming Resources
Voluntary income:
Incoming resources from donors
2(a)
58,305
-
10,000
Other voluntary incoming resources
2(b)
1,986
180
-
Activities for generating funds
2(c)
9,480
-
-
Charitable activities
2(d)
13,709
-
-
Income from investments
2(e)
10,410
-
-
Edithmead Church 2(f)
-
-
-



Total Incoming Resources
93,890
180
10,000



Resources Expended
Fund raising trading:
Charitable activities
3(a)
940
-
-
Benefactions
3(b)
905
-
-
Activities directly relating to the
work of the church
3(c)
65,213
-
-
Support costs
3(d)
4,843
-
-
Other resources expended
3(e)
650
-
-
Edithmead Church 3(f)
-
-
-



Total Resources Expended
72,551
-
-




Net (Outgoing)/Incoming Resources
21,339
180 10,000
Balances brought forward at
1 January 2021
13,792
1,191
102,680



Balances carried forward at
31 December 2021
35,131
1,371
112,680
Total Funds

2021
2020

£
£
68,305
91,242

2,166
2,086

9,480
10,177
13,709
12,786
10,410
8,073

-
-

104,070
124,334


940
1,039

905
1,402
65,213
83,564

4,843
5,702

650
1,750

-
174

72,551
93,631

31,519
30,703
117,663
86,960

149,182
117,663
10,000
-
-
-
-
-
-
-
10,000
102,680
112,680

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 7 BALANCE SHEET AT 31 DECEMBER 2021

_______________

See
Note
FIXED ASSETS
Furnishings, fittings and equipment
5
Investment asset
5
Investment
6
CURRENT ASSETS
Stock of heating oil
Debtors
8
Cash at bank and in hand
LIABILITIES
Amounts falling due within one year
9
Hall key deposits

NET CURRENT ASSETS
NET ASSETS
FUNDS
7
Unrestricted
Designated
Restricted		 £
3,205
8,510
1,000

300
2,644
133,893

136,837
340
30

 2021
£
12,715
136,467
_
149,182

35,131
1,371
112,680

149,182
 £
1,739
8,510
1,000

300
2,999
105,075

108,374
1,930
30




 2020
£
11,249
106,414
__
117,663
13,792
1,191
102,680
117,663

Approved by the Parochial Church Council on and signed on its behalf by:

…………………………………………………………… REVD G WITTS

…………………………………………………………… MRS P C COMER

The notes on pages 8 to 15 form part of these accounts.

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 8 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

(a) Basis of accounting

These 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, together with applicable accounting standards and the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005).

Restricted funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in note 7.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

(c) Incoming Resources

Donations, legacies and similar incoming resources

These are included in the Statement of Financial Activities (SOFA) when:

Tax reclaims on donations and gifts

Incoming resources from tax claims are included in the SOFA at the same time as the gift to which they relate.

Incoming resources from fund-raising

These are reported gross in the SOFA.

Gifts in kind for sale or distribution

These are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

Gifts in kind for use by the charity

These are included in the SOFA as incoming resources when receivable.

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 9 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (CONTINUED)

Intangible income (for example: donated facilities)

This is only included in incoming resources (with an equivalent amount in resources expended) where another party is bearing the financial cost of the resources supplied and the benefit is quantifiable, receivable and material. Intangible income is valued at the lower of the cost borne by the party bearing the cost and a reasonable estimate of the value of the donation to the charity.

(d) Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the annual report.

(e) 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 parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is general recognised when it is incurred and is accounted for gross.

(f) Assets

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the financial statements by s.10(2)(a) of the Charities Act 2011.

Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are accounted for as inalienable property unless consecrated. They are listed in the Church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2004 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1 January 2004 have been capitalized and depreciated in the financial statements over their current anticipated useful economic life on a reducing balance basis.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £250 or on the repairs of movable church furnishings acquired before 1 January 2004 is written off.

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 £250. They are valued at cost or a reasonable value on receipt. The charity does not have a policy of revaluation. Prior to 1 January 2004, the cost was written off to Income and Expenditure account.

Investments

These are shown at original cost of investment

(g) Rental Income

Rental income from the letting of the church hall is recognised when the rental is due.

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 10 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (CONTINUED)

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:-

Furnishings, fittings and equipment - 25% per annum on a reducing balance basis

Stocks and work in progress

These are valued at the lower of cost or market value.

2. INCOMING RESOURCES

Unrestricted Designated Restricted
Funds
Funds
Funds
£
£
£
(a)Incoming resources from donors
Covenanted and gift aided giving
41,360
-
-
Income tax recoverable
7,826
-
-
Uncovenanted planned giving
4,369
-
-
Legacy
-
-
10,000
Collections at services:--
Cash collections
4,750
-
-



58,305
-
10,000



(b)Other voluntary incoming resources
Gift days and sundry donations:
Choir fund
-
180
-
Donations to Church
1,986
-
-



1,986
180
-


 Total Funds
2021 2020

£
£
41,360
44,961

7,826
8,413

4,369
1,887
10,000
30,000

4,750
5,981

68,305
91,242


180
199

1,986
1,887


2,166
2,086

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 11 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted Designated Restricted
Funds
Funds
Funds
(c)Activities for generating funds
Church hall lettings
6,568
-
-
Non-charitable trading
Other
763
-
-
Book of Remembrance
51
-
-
Coffee ladies
508
-
-
Fund raising – Wall Safe
465
-
-
50/50 club
1,125
-
-



9,480
-
-



(d)Incoming resources from charitable
activities:
Charitable and ancilliary trading:
Bookstall
-
-
-
Magazine advertisements and sales
563
-
-
PCC fees
13,146
-
-



13,709
-
-




(e)Income from investments
Rent receivable from properties
10,410
-
-



10,410
-
-




(f)Edithmead Church
Income
-
-
-
Gift Aid
-
-
-



-
-
-







Total Incoming Resources
93,890
180
10,000


 Unrestricted Designated Restricted
Funds
Funds
Funds
(c)Activities for generating funds
Church hall lettings
6,568
-
-
Non-charitable trading
Other
763
-
-
Book of Remembrance
51
-
-
Coffee ladies
508
-
-
Fund raising – Wall Safe
465
-
-
50/50 club
1,125
-
-



9,480
-
-



(d)Incoming resources from charitable
activities:
Charitable and ancilliary trading:
Bookstall
-
-
-
Magazine advertisements and sales
563
-
-
PCC fees
13,146
-
-



13,709
-
-




(e)Income from investments
Rent receivable from properties
10,410
-
-



10,410
-
-




(f)Edithmead Church
Income
-
-
-
Gift Aid
-
-
-



-
-
-







Total Incoming Resources
93,890
180
10,000


 Total Funds

2021
2020

6,568
7,702

763
378

51
92

508
144

465
706

1,125
1,125


9,480 10,147


-
-

563
493
13,146 12,293

13,709 12,786

10,410
8,073

10,410
8,073


-
-

-
-


-
-


104,070 124,334
-
-
-
-
-
-
-
-
-
-
10,000

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 12 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

3. RESOURCES EXPENDED

Unrestricted
Designated Restricted
Funds
Funds
Funds
£
£
£
(a)Fund raising trading
Fund raising expenses
940
-
-



(b)Benefactions
Coronavirus Appeal
-
-
-
St Margaret’s Hospice
-
-
-
Cancer Research
-
-
-
British Heart
-
-
-
Marie Curie
100
-
-
Afghanistan Appeal
306
-
-
Children’s Society
200
-
-
Seafarers Mission
299
-
-



905
-
-



(c)
Activities directly relating to the
work of the Church
Ministry:
Diocesan parish share
42,371
-
-
Statutory fees
3,568
-
-
Clergy expenses
1,315
-
-
Church running expenses:-
Water
71
-
-
Insurance
3,588
-
-
Repairs and maintenance
2,247
-
-
Telephone
242
-
-
Electricity and gas
1,282
-
-
Oil
2,124
-
-
Upkeep of services:-
Organists and Maintenance
-
-
-
Altar requisites
435
-
-
Sundry expenses
710
-
-
Depreciation
736
-
-



58,689
-
-


 Total

2021

£

940


-

-

-

-

100

306

200

299


905

42,671

3,568

1,315

71

3,588

2,247

242

1,282

2,124

-

435

710

736

58,689
 Funds

2020

£

1,039


1,035

222

72

73

-

-

-

-


1,402

56,516

2,796

1,616

76

2,556

4,605

371

1,290

2,104

-

1,249

1,186

243

74,605

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 13 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

3. RESOURCES EXPENDED (CONTINUED)

Unrestricted
Designated Restricted
Funds
Funds
Funds
£
£
£
Hall running costs:
Insurance
711
-
-
Water
102
-
-
Repairs and maintenance
1,715
-
-
Caretaker & staff costs
1,758
-
-
(Note 4)
Electricity and gas
249
-
-
Depreciation
333
-
-



4,868
-
-



Book-keeping fees
1,656
-
-



65,213
-
-



(d)Support costs
Photocopier expenses
2,290
-
-
General administration
2,553
-
-



4,843
-
-




(e)Other resources expended
Rented property costs
-
-
-
Bank, charges and interest
650
-
-



650
-
-



(e)Edithmead Church
Church expenses
-
-
-



-
-
-






Total Resources Expended
72,551
-
-


 Total Funds
2021
2020
£
£
711
852
102
110
1,715
1,561
1,758
2,681
249
1,143
333
337

4,868
6,684

1,656
2,375

67,058
83,564

2,290
2,598
2,553
3,104

4,843
5,702

-
1,080
650
670

650
1,750

-
174

-
174


72,551
93,631
 Total Funds
2021
2020
£
£
711
852
102
110
1,715
1,561
1,758
2,681
249
1,143
333
337

4,868
6,684

1,656
2,375

67,058
83,564

2,290
2,598
2,553
3,104

4,843
5,702

-
1,080
650
670

650
1,750

-
174

-
174


72,551
93,631
2,375

83,564
2,598
3,104
5,702
1,080
670

1,750

174

174


93,631

PAROCHIAL CHURCH COUNCILOF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 14 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

4. STAFF COSTS

STAFF COSTS
2021 2020
£ £
Wages and salaries 1,758 2,681

During the year the PCC employed only part-time employees, none of whom earned £50,000 p.a. or more. No trustees nor any person connected with them have received any remuneration or expenses.

5. FIXED ASSETS

Furnishings, fittings and equipment
Written down value at 1 January 2021
Additions
Depreciation for year
____
Written down value at 31 December 2021		 2021
£
1,739
2,535

4,274
(1,069)

3,205
 2020
£
2,319
-

2,319
(580)

1,739

Investment Asset

Freehold land
and buildings
£
Actual cost at 1 January 2021 8,510

Actual cost at		 31 December 2021 8,510

The Freehold land and buildings comprises 6 Jaycroft Road, Burnham-on-Sea. The property is valued at £300,000 for insurance purposes.

6. INVESTMENT


Somerset Credit Union
Cost at 1 January 2021

Repaid in year
Cost at 31 December 2021		 2021
£
1,000
-

1,000
 2020
£
1,000
-

1,000

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA PAGE 15 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7. ANALYSIS OF NET ASSETS BY FUND

Unrestricted
Designated
Restricted
Funds
Fund
Fund
Choristers Major Work
Fund Repair Fund
£
£
£
Fixed Assets
3,205
-
-
Investment Fixed Asset
9,510
-
-
Current Assets
22,786
1,371
112,680
Current Liabilities
(370 )
-
-



Fund balance
35,131
1,371
112,680



8.DEBTORS (Unrestricted Funds)
2021
£
Income tax recoverable
1,200
Prepayments
1,444

2,644

 Total
£
3,205
9,510
136,837
(370)

149,182

2020
£
1,200
1,799

2,999

9. LIABILITIES:

Amounts falling due within one year (Unrestricted funds)

Sundry creditors
Hall Key Deposits
 2021
£
340
30

370
 2020
£
1,930
30
1,960

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CHURCH, BURNHAM-ON-SEA ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

_______________

CLIENTS’ CERTIFICATE

We have reviewed the attached income and expenditure account and statement of assets and liabilities and confirm that they properly reflect all the income and expenditure of the Church Council for the year under review and the assets and liabilities at the year end. We therefore approve the accounts.

…………………………………………………………….. SIGNED …………………………………………………………….. DATED …………………………………………………………… SIGNED ……………………………………………………………. DATED