ST MARY'S CHURCH, FETCHAM
(Registered Charity No. 1128915)
ANNUAL REPORT
and
FINANCIAL STATEMENTS
of the
THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31ST DECEMBER 2021
INCUMBENT
THE REV'D POUYA HEIDARI
THE RECTORY
10a THE RIDGEWAY FETCHAM KT22 9AZ
ANNUAL REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2021
Administrative information
St Mary’s is the Church of England’s Parish Church of Fetcham. It is situated in The Ridgeway, Fetcham and is part of the Diocese of Guildford. The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a registered Charity. It has no other related trusts or charities.
During the year, the following served as members of the PCC:
Ex officio members:
Rector The Reverend Pouya Heidari (from 21[st] Jun.2021) Curate Mrs Julie Partridge Licensed Youth Minister Mr Nathan Ghinn Church Wardens Mrs Brigitte Furze (to 25[th] Apr. 2021) Mr Andy Black (to 25[th] Apr. 2021) Mrs Jennifer Coles Miss Janet Clark (from 25[th] Apr. 2021)
Elected members:
Vice Chairman Mr Roger McKinlay (to 25[th] Apr. 2021) Diocesan Synod Representative: Mr William King Deanery Synod Representatives: Mr Andy Black (to 25[th] Apr. 2021) Mr Christopher Rickard (Hon. Treasurer) Mrs Jennifer Coles Mr Nigel Hunt
Elected PCC members: Licensed Lay Minister Mr Roger McKinlay Licensed Lay Minister Mrs Corinne Braid Licensed Lay Minister Mr Iain Whitlam (from 25[th] Apr. 2021) Mr Paul Adair (to 25[th] Apr. 2021) Mrs Hayley Kiely (to 25[th] Apr. 2021) Mr Eric Martin (to 25[th] Apr. 2021) Mr Trevor Paterson (to 25[th] Apr. 2021) Miss Clare Perryman (to 25[th] Apr. 2021) Mr Michael Raworth (to 25[th] Apr. 2021) Mrs Jacky Breadmore Dr Caroline Salmon Mr Martin Roberts Mr Michael Tuddenham Mr Richard Furze Mrs Meg Frost (from 25[th] Apr. 2021) Mr Adam Piggott (from 25[th] Apr. 2021)
1
Structure, governance and management
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules.
The PCC meets on a monthly basis.
A standing committee, consisting of the incumbent, churchwardens and treasurer meet if business needs to be transacted between PCC meetings.
The above replaces the recent practice of holding PCC meetings quarterly with a management team meeting on a monthly basis.
A much-expanded Ministry Team has been set up with representatives from all sub teams and ministerial and operational activities. This meets on a monthly basis.
Objectives and activities
The Incumbent and PCC have the responsibility of promoting the pastoral, evangelistic, ecumenical and social mission of the church. St Mary’s aims to be a growing community of Christian people who desire to know Jesus better, to share our faith confidently with those around us and to demonstrate this in giving loving service to all.
Our vision incorporates the following three key activities:
Knowing Jesus - This is about strengthening our relationship with God, empowered by the bible and enabled by individual and communal prayer.
Sharing Faith - This is about communicating our faith with our Church family, and others we meet each day.
Loving Service - This is about taking actions which demonstrate Jesus’ love for us. Through these actions, we aim to make a positive difference to people’s lives in our village community and beyond.
Achievements and performance
Church attendance
There are 242 (2020: 247) parishioners on the Church Electoral Roll, a few of whom are not resident within the parish.
During the first quarter of 2021 normal services were suspended because of the lockdown. A virtual Sunday 10am service on Zoom was run during this period with an average number of connections of 74.
From 28[th] March the church was opened up for the 8am and 9am services with limited numbers and later for a 11.30am informal service. From the 8[th] of August the normal 8am and 9.30am and 11.15am Sunday services were restored and the online virtual service was discontinued. In September the 10am Thursday communion service was restored. Over all these services the average weekly attendance for adults and young persons was 125. The weekly average attendance in 2019, the year before Covid, was 146 adults and 19 children and young persons.
2
Review of the year
Covid-19 continued to have a major impact on church activities with the closure of the church for services and the church hall in the first quarter of 2021. During this period we continued to provide communal worship through a virtual 10am Sunday service using Zoom. This service was accessed by St Mary’s and friends in the wider UK but also in Uganda and Kenya. Saturday morning prayers were also continued virtually via Zoom.
The lockdown was eased at the end of the first quarter and the church was opened daily for private prayer and for limited services at 8am and 9am on Sundays and later a 11.30 informal service. The hall was made available to users from mid-May. We are most thankful for the regular cleaners and the volunteers from the church for cleaning the church and hall to meet Covid-19 cleaning requirements.
We had a very good response to the vacancy for the incumbent and in March selected and interviewed five candidates. All were considered a good fit, but one candidate stood out with an exceptional background and very relevant experience. We were therefore very pleased when the Reverend Pouya Heidari accepted to be our new rector. Pouya has a unique background having come to Christianity in Iran where he endured persecution and being a former international footballer. He comes to us after being a curate in the Diocese of Durham. Pouya and his wife Debbo and their two young boys joined us in May He was installed as rector at a service in St Mary’s on 21[st] June 2021. In October he ran an Ultra Marathon (40 miles) and raised £5,800 for the project to improve the creche and other facilities in the church hall.
From the 8[th ] of August the normal Sunday services of 8am, 9.30am and 11.15am were restored with the latter streamed on You Tube. At this point the 10am zoom service was discontinued. The 10am Thursday service also returned. Most of the hall users from the community which reflect a variety of activities have returned to use the hall.
Messy Church which is a form of church for children and adults involving creativity, celebration and hospitality was reinstated and runs on the 2nd Friday of the month. Alternating with this in term time is The Lighthouse which was launched in September. This is a new after-school drop-in for children in school years 3-6 (ages 7-11).
With the easing of the restrictions, we have opened up other activities such as the bereavement café, Women’s Breakfast and Who let the Dads out where dads and children can escape to play games etc,
Youth drop ins and activities where restarted, and the youth minister has been able to go back into schools.
We continued to be involved in the community with members being actively involved in Love Fetcham. This is an initiative that allows us to work with other Christians in our community (and with those of no faith), for the benefit of the community, several of our members have strong links with local charities supporting the community.
We are delighted that Ian Whitlam completed his training as a Local Lay Minister and was licensed on the 26[th ] of June.
Our pastoral team was also expanded with four people completing the pastoral visitor’s course.
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With regard to the PCC's obligations to safeguard children and vulnerable adults, the members of the PCC confirm that they have complied with their duties under section 5 of the Safeguarding and Clergy Discipline Measure 2016.
When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’.
The PCC met 11 times during 2021 to oversee these and other matters .
With the appointment of Pouya and his experience of working with youth and communities we are looking forward to engaging more with the local community and supporting it. This is especially for the elderly, young families and the socially isolated. We will also be looking at combining these initiatives with ones to bring in additional income to ensure the long-term financial stability of St Mary’s.
Financial review
Income for the year was £303,300 (£245,300 – 2020). Expenditure was £204,100 (£250,200 – 2020). Overall, there was a surplus for the year of £99,100 (Deficit £4,900 – 2020).
Income
The overall income was up £58,000 on 2020. This was primarily due to receiving a legacy of £81,000 and the release of deferred income of £37,500 following the installation of the new rector. Single donations were received totalling £23,000 (£43,000 2020) including gift aid and including £7,100 from a successful Stewardship Campaign. The latter will also increase regular giving by £9,600 with gift aid. Fetcham Park House no longer require regular parking on the church drive so income from this was £2,600 less. In lieu of the loss of parking income they are willing to provide resources for certain work on the churchyard. In the third quarter they repaired the steps between the house grounds and the church at an estimated cost of £2,200,
Expenditure
The overall expenditure was down £46,000 on 2020 mainly because the 2020 expenditure included £53,900 capital expenditure on the hall. One-time costs relating to the interregnum were incurred as follows. Rectory expenditure included £6,400 for redecoration, repairs and installing a fence and Other Ministry costs included £1,200 for advertising the post.
The PCC made unrestricted donations of £15,200 (£16,900 – 2020)) to home and overseas missions. This was partially offset by the £4,000 refund of the 2020 donation to the Greenhouse Community Centre. Due to insurmountable difficulties, it was decided not to go ahead with the project.
There was an increase of £9,400 in Administration costs with staff costs £3,400 higher and expenditure of £1,600 for a laptop, router and web site set up. This also included a cost of £1,900 for an independent examination required because the income is over £250,000.
Reserves policy
Unrestricted reserves were £191,300 (£100,100 – 2020) at the year end.
The unrestricted reserves have been allocated as follows:
-
£48,000 being three month’s expenditures to cover cash flow requirements.
-
• £21,400 for major maintenance and projects.
-
£40,000 for replacing church boiler and repairing church roof.
4
-
£10,000 for the future projects which will support the community and also generate
-
supplementary income to support the church.
-
£10,100 for unallocated tithed charitable giving.
-
£61,800 to cover the planned deficit for 2022 and future years and contingencies.
The restricted reserves were £11,000 (£3,000 – 2020) at the year end and were as follows:
-
£8,100 for hall project
-
£1,700 for choir fund.
-
£1,200 for youth equipment.
The ongoing costs of running the church and providing our ministry exceed the regular income. The gap has in the past been covered by single donations.
The 2021 Stewardship Campaign was very successful in increasing regular giving by £9,600 and adding £7,100 to reserves.
Signed: P.Heidari
Reverend Pouya Heidari
Date: 6[th] April 2022
Chairman
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PAROCHIAL CHURCH COUNCIL OF ST MARY'S FETCHAM BALANCE SHEET 31ST DECEMBER 2021
| 2021 NOTE £ CURRENT ASSETS Debtors 7 32,921 Bank Balances: Current Account 7,203 C B F deposit 178,729 218,853 CURRENT LIABILITIES Amounts falling due within one year: In respect of usual operating expenses 8 15,594 Deferred income 9 1,000 Net Current Assets 202,259 TOTAL NET ASSETS 202,259 FUNDS 10 & 11 Unrestricted general: 109,787 Unrestricted designated: Major Repairs & Projects 21,358 Church Building Fund 40,000 Future Initiatives Fund 10,000 Mission & Charity Giving 10,120 Churchyard - Restricted: Choir 1,738 Hall Project 8,068 Youth Fund 1,188 Charities - 202,259 |
2020 £ 43,219 5,259 101,728 |
|---|---|
| 150,206 7,574 39,500 |
|
| 103,132 | |
| 103,132 | |
| 87,798 11,126 - - 1,200 - 1,733 1,275 - - |
|
| 103,132 |
Approved by the Parochial Church Council on 6th April 2022 and signed on its behalf by:
P.Heidari
C.C.Rickard
Reverend Pouya Heidari Christopher Rickard Chairman Treasurer
The notes on pages 8 to 15 form part of these accounts
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PAROCHIAL CHURCH COUNCIL OF ST MARY'S FETCHAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| NOTE INCOME AND ENDOWMENTS Donations and legacies 1a Other trading activities 1b Charitable activities 1c Income from investments 1d EXPENDITURE Charitable activities 2a Raising Funds 2b NET INCOME/EXPENDITURE TRANSFER BETWEEN FUNDS NET MOVEMENT IN FUNDS Total funds brought forward 1.01.2021 Total funds carried forward 31.12.2021 |
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS FUNDS FUNDS FUNDS 271,377 - 19,113 290,490 150 - 623 773 11,599 90 - 11,689 264 30 12 306 2021 |
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS FUNDS FUNDS FUNDS 181,837 - 50,078 231,915 1,431 - 20 1,451 11,449 40 - 11,489 358 45 52 455 2020 |
|---|---|---|
| 283,390 120 19,748 303,258 |
195,075 85 50,150 245,310 |
|
| 192,461 (112) 11,762 204,111 20 - - 20 |
179,771 6,343 63,944 250,058 120 - - 120 |
|
| 192,481 (112) 11,762 204,131 |
179,891 6,343 63,944 250,178 |
|
| 90,909 232 7,986 99,127 (68,920) 68,920 - - |
15,184 (6,258) (13,794) (4,868) - - - - |
|
| 21,989 69,152 7,986 99,127 87,798 12,326 3,008 103,132 |
15,184 (6,258) (13,794) (4,868) 72,614 18,584 16,802 108,000 |
|
| 109,787 81,478 10,994 202,259 |
87,798 12,326 3,008 103,132 |
The notes on pages 8 to 15 form part of these accounts
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PAROCHIAL CHURCH COUNCIL OF ST MARY'S FETCHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
| 1. INCOME AND ENDOWMENTS NOTE a) Donations and legacies 4 Planned Giving Open plate collections Appeals & Specific Donations Income tax recoverable Sundry donations Grants Legacies b) Other trading activities Fund raising events Charitable appeals c) Income from charitable activities Parking - local business Sale of Assets Church Hall lettings -local community use Fees for weddings and funerals d) Income from investments Bank interest TOTAL INCOME |
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS FUNDS FUNDS FUNDS £ £ £ £ 111,280 - - 111,280 2,268 - - 2,268 38,859 - 16,855 55,714 35,651 - 2,258 37,909 2,293 - - 2,293 - - - - 81,026 - - 81,026 2021 |
2020 TOTAL FUNDS £ 118,893 1,978 52,940 36,551 353 20,200 1,000 |
|---|---|---|
| 271,377 - 19,113 290,490 |
231,915 | |
| 150 - - 150 - - 623 623 |
1,431 20 |
|
| 150 - 623 773 |
1,451 | |
| 2,600 - - 2,600 - 50 - 50 4,989 - - 4,989 4,010 40 - 4,050 |
5,200 - 2,239 4,050 |
|
| 11,599 90 - 11,689 |
11,489 | |
| 264 30 12 306 |
455 | |
| 283,390 120 19,748 303,258 |
245,310 |
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PAROCHIAL CHURCH COUNCIL OF ST MARY'S FETCHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
| 2. EXPENDITURE 2020 UNRESTRICTED DESIGNATED RESTRICTED TOTAL TOTAL NOTE FUNDS FUNDS FUNDS FUNDS FUNDS £ £ £ £ £ a) Charitable activities Missionary and charitable giving 5 Overseas -Missionary societies 6,000 - 62 6,062 10,357 -Relief agencies 1,000 - 114 1,114 1,000 Home -Church societies (2,800) - - (2,800) 6,200 -Relief agencies 7,000 - 459 7,459 4,867 11,200 - 635 11,835 22,424 Ministry -Diocesan parish share 101,135 - - 101,135 101,135 -Youth ministry costs 19,649 - 8,187 27,836 26,101 -Other ministry costs 4,204 - - 4,204 2,043 -Rectory expenses 4,130 - 2,940 7,070 986 -Upkeep of services 1,613 - - 1,613 1,641 -Church Music 3,653 - - 3,653 3,405 Church -Running expenses 5,516 - - 5,516 6,279 -Other maintenance 2,379 (152) - 2,227 5,950 Hall -Running expenses 4,531 - - 4,531 3,620 - New Facilities - - - - 53,852 Upkeep of churchyard 4,426 40 - 4,466 2,800 Publicity 1,356 - - 1,356 637 Administration 28,669 - - 28,669 19,185 192,461 (112) 11,762 204,111 250,058 b) Raising funds Cost of fundraising activities 20 - - 20 120 20 0 0 20 120 TOTAL RESOURCES EXPENDED 192,481 (112) 11,762 204,131 250,178 2021 |
2. EXPENDITURE 2020 UNRESTRICTED DESIGNATED RESTRICTED TOTAL TOTAL NOTE FUNDS FUNDS FUNDS FUNDS FUNDS £ £ £ £ £ a) Charitable activities Missionary and charitable giving 5 Overseas -Missionary societies 6,000 - 62 6,062 10,357 -Relief agencies 1,000 - 114 1,114 1,000 Home -Church societies (2,800) - - (2,800) 6,200 -Relief agencies 7,000 - 459 7,459 4,867 11,200 - 635 11,835 22,424 Ministry -Diocesan parish share 101,135 - - 101,135 101,135 -Youth ministry costs 19,649 - 8,187 27,836 26,101 -Other ministry costs 4,204 - - 4,204 2,043 -Rectory expenses 4,130 - 2,940 7,070 986 -Upkeep of services 1,613 - - 1,613 1,641 -Church Music 3,653 - - 3,653 3,405 Church -Running expenses 5,516 - - 5,516 6,279 -Other maintenance 2,379 (152) - 2,227 5,950 Hall -Running expenses 4,531 - - 4,531 3,620 - New Facilities - - - - 53,852 Upkeep of churchyard 4,426 40 - 4,466 2,800 Publicity 1,356 - - 1,356 637 Administration 28,669 - - 28,669 19,185 192,461 (112) 11,762 204,111 250,058 b) Raising funds Cost of fundraising activities 20 - - 20 120 20 0 0 20 120 TOTAL RESOURCES EXPENDED 192,481 (112) 11,762 204,131 250,178 2021 |
2020 TOTAL FUNDS £ 10,357 1,000 6,200 4,867 |
|---|---|---|
| 11,200 - 635 11,835 22,424 101,135 - - 101,135 101,135 19,649 - 8,187 27,836 26,101 4,204 - - 4,204 2,043 4,130 - 2,940 7,070 986 1,613 - - 1,613 1,641 3,653 - - 3,653 3,405 5,516 - - 5,516 6,279 2,379 (152) - 2,227 5,950 4,531 - - 4,531 3,620 - - - - 53,852 |
||
| 4,426 40 - 4,466 1,356 - - 1,356 28,669 - - 28,669 |
2,800 637 19,185 |
|
| 192,461 (112) 11,762 204,111 |
250,058 | |
| 20 - - 20 |
120 | |
| 20 0 0 20 |
120 | |
| 192,481 (112) 11,762 204,131 |
250,178 |
Administrtion expenses includes £1,860 (2020: £nil) payable for the independent examination of the PCC's financial statements.
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PAROCHIAL CHURCH COUNCIL OF ST MARY’S FETCHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
3 ACCOUNTING POLICIES
These financial statements are prepared on a going concern basis, under the historical cost convention. The financial statements include all activities for which the PCC is legally responsible; the activities of informal gatherings of church members and groups that owe their main affiliation to another body are excluded.
These financial statements have been prepared in accordance with The Church Accounting Regulations 2006, the 'Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)' ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The principles adopted in the preparation of the financial statements are set out below.
a) Going concern
The PCC have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The PCC have made this assessment for a period of at least one year from the date of approval of the financial statements and have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
b) Income
Income (which includes planned giving, collections and other donations) is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part income is generally recognised when it is received by, or on behalf of, the PCC. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes: i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
ii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from frees for weddings and funerals and from letting the facilities to the local community.
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
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PAROCHIAL CHURCH COUNCIL OF ST MARY’S FETCHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
3 ACCOUNTING POLICIES CONTINUED
c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Contributions in respect of the diocesan parish share are included in the Statement of Financial Activities for all amounts agreed to being payable for the financial year. Any contributions that have not been paid over by the year end are included as a creditor.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity. The PCC generally seeks to tithe about 10% of the previous year's unrestricted income to charitable causes outside of the church. When the whole 10% has not been distributed in the year, the left over amount is set aside in a designated fund for distribution in the following year.
d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
e) Tangible fixed assets
Consecrated and beneficed property is not included in these financial statements by virtue of s.10(2) of the Charities Act 2011. All expenditure on consecrated or beneficed buildings is written off in the year in which it is incurred.
Movable church furnishings held by the incumbent and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised in accordance with the policy set out below. These items are regarded as inalienable property and are listed in the church's inventory which can be inspected at any reasonable time. Inalienable property acquired prior to 2000 has not been capitalised as there is insufficient cost information available.
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. To date, the PCC has not incurred any expenditure that needs to be capitalised.
f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
g) Taxation
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
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PAROCHIAL CHURCH COUNCIL OF ST MARY’S FETCHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
4. INCOME
This year's unrestricted income includes a legacy of £81,000 and the release of deferred income totalling £38,500, which became available for the PCC to use in 2021. Single donations totalling £19,100 (including gift aid) were received to support specific expenditure. This included £5,800 raised by the rector in running an ultra marathon.
A stewardship appeal was made during November and this with other responses during the year raised £10,800 (including gift aid) for general purposes.
5. MISSIONARY & CHARITABLE GIVING
| Ov Ov Ho Ho |
UNRESTRICTED RESTRICTED TOTAL FUNDS FUNDS FUNDS £ £ £ erseas Mission Church Mission Society - - - AMADET - Centre for Urban Mission Kibera 6,000 62 6,062 erseas Relief Shines Children (Uganda) UK Supporters 1,000 - 1,000 Samaras Aid - - - Tearfund - - - me Mission Christians Against Poverty 1200 - 1,200 Greenhouse Community Centre (4,000) - (4,000) me Relief B@titude 1,000 - 1,000 The Meeting Room 1000 - 1,000 Transform Housing & Support 1000 - 1,000 Epsom & Ewell Foodbank Refuge 1000 - 1,000 1st Fetcham Scouts. 1000 - 1,000 Leatherhead Community Hub 1000 - 1,000 Besom 500 - 500 TAG Youth Club for Disabled Young People 500 - 500 DEC- Afghanistan Appeal - 114 114 British Legion - Remembrance Service - 222 222 Bishop of Guildford's Fund - 209 209 Children's Society - 28 28 - - - 2021 |
2020 TOTAL FUNDS £ 3,000 7,357 - 500 500 2,200 4,000 1,500 1,300 1,000 1,000 - - - - - - - 67 - |
|---|---|---|
| TOTAL 11,200 635 11,835 |
22,424 |
In addition to the above, a further £8,920 (£1,200 - 2020) was set aside in a designated Mission and Charity Giving reserve fund (as part of the PCC's tithe for 2021). By the year end a total of £10,120 had been set aside in this designated fund for distribution in 2022.
Greenhouse Community Centre
The 2020 donation to this organistion was refunded owing to the project not going ahead due to insurmountable difficulties.
Related Parties
| Related Parties | Related Parties |
|---|---|
| Trustees which are also trustess of the receiving charities are: | |
| The Meeting Room | Richard Furze and Paul Adair |
| Leatherhead Community Hub | Richard Furze |
| Shines Children (Uganda) UK Supporters | Adam Piggott |
| Trustees which are employed by the receiving | charities are: |
| Christians Against Poverty | Jennifer Coles |
During the year the PCC received donations totalling £68,300 (2020: £112,400) from related parties (which includes members of the PCC, any other members of key management and anyone closely connected to them).
Except for the reimbursement of expenses incurred when acting as agent for the charity, or incurred when undertaking clergy duties, no expenses were paid to (or for) the members of the PCC.
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PAROCHIAL CHURCH COUNCIL OF ST MARY’S FETCHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
6. STAFF COSTS
| STAFF COSTS | |
|---|---|
| Gross Salaries Social Security Pension Costs |
2021 2020 £ 45,922 41,810 - 76 1,010 881 |
| £46,932 £42,767 |
The church employs a youth minister and a parish administrator.
The youth minister, Nathan Ghinn, received salary and pension benefits totalling £26,603 (£25,825- 2020) and is an ex officio member of the PCC. These payments are permitted by the PCC's governing document. Reverend Pouya Heidari (who is a clergy member of the PCC) receives a stipend from the Diocese and so he is not an employee; some of the Diocesan parish share is used to help meet the cost of his stipend. Reverend Heidari was provided with accommodation (which is customary for clergy) and the cost of this accommodation to the PCC was £7,070 (£986 - 2020).
Most of the PCC's activities are carried out by volunteers; in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
| Average no. of employees 7. DEBTORS Income tax recoverable Donations due from Virgin Giving PCC Fees Car Parking Sundry Advance Hall Letting Fees Advance Event Funding 8. CREDITORS Payroll PAYE Social Security Services Charities Goods Other 9. DEFERRED LIABILTIES Balance at the beginning of the reporting period Amount released to income Amount deferred in year Balance at the end of the reporting period |
2021 2020 2 2 2021 2020 £ £ 29,715 43,575 4,065 - 1,029 1,009 - 1,300 272 100 (1,370) (1,760) (790) (1,005) |
|---|---|
| 32,921 43,219 |
|
| 2021 2020 £ £ 730 630 822 256 553 204 4,946 6,387 8,000 - 388 - 155 97 |
|
| 15,594 7,574 |
|
| 2021 2020 £ £ 39,500 3,000 (38,500) (1,000) - 37,500 |
|
| 1,000 39,500 |
Deferred income comprises donations received to fund general activities in future years once the related conditions have been satisfied. In 2020 the PCC deferred donations totalling £37,500, which were given to help fund the PCC's activities in 2021 once a new rector had been appointed . Reverend Heidari was appointed as rector in 2021 and the income deferred in 2020 was released in 2021.
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PAROCHIAL CHURCH COUNCIL OF ST MARY’S FETCHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
10. UNRESTRICTED, DESIGNATED and RESTRICTED FUNDS
| FUNDS Unrestricted Designated: - Major Repairs & Projects - Church Building Fund - Future Initiatives Fund - Mission & Charity Giving - Churchyard Restricted: - Hall Project - Choir - Youth Fund - Charities - Rectory |
Opening Balance Income Expenditure Transfers Closing Balance £ £ £ £ £ 87,798 283,390 (192,481) (68,920) 109,787 11,126 80 152 10,000 21,358 - - - 40,000 40,000 - - - 10,000 10,000 1,200 - - 8,920 10,120 - 40 (40) - - 1,275 6,793 - - 8,068 1,733 5 - - 1,738 - 9,375 (8,187) - 1,188 - 635 (635) - - - 2,940 (2,940) - - |
|---|---|
| 103,132 303,258 (204,131) - 202,259 |
Analysis of Net Assets by Fund
| FUNDS Unrestricted Designated: - Major Repairs & Projects - Church Building Fund - Future Initiatives Fund - Mission & Charity Giving - Churchyard Restricted: - Hall Project - Choir - Youth Fund - Charities |
Assets Liabilities Fund Balance £ £ £ 126,381 (16,594) 109,787 21,358 - 21,358 40,000 - 40,000 10,000 - 10,000 10,120 - 10,120 - - - 8,068 - 8,068 1,738 - 1,738 1,188 - 1,188 - - - |
|---|---|
| 218,853 (16,594) 202,259 |
| In the previous year the moveme FUNDS Unrestricted Designated: - Major Repairs & Projects - Mission & Charity Giving - Churchyard Restricted: - Hall Project - Choir - Youth Fund - Charities |
nts in the PCC's funds were as follows: Opening Balance Income Expenditure Transfers Closing Balance £ £ £ £ £ 72,614 195,075 (179,891) - 87,798 11,994 45 (913) - 11,126 6,590 - (5,390) - 1,200 - 40 (40) - - 15,059 40,067 (53,851) - 1,275 1,676 57 - - 1,733 - 10,000 (10,000) - - - 25 (92) - - |
|---|---|
| 107,933 245,310 (250,178) - 103,132 |
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PAROCHIAL CHURCH COUNCIL OF ST MARY’S FETCHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
10. UNRESTRICTED, DESIGNATED and RESTRICTED FUNDS continued
Analysis of Net Assets by Fund
In the previous year, the assets and liabilities of the various funds were as follows:
| FUNDS Unrestricted Designated: - Major Repairs & Projects - Mission & Charity Giving - Churchyard Restricted: - Hall Project - Choir - Youth Fund - Charities |
Assets Liabilities Fund Balance £ £ £ 134,872 (47,074) 87,798 11,126 - 11,126 1,200 - 1,200 - - - 1,275 - 1,275 1,733 - 1,733 - - - - - - |
|---|---|
| 150,206 (47,074) 103,132 |
11. FUNDS Unrestricted general funds
It is policy to hold reserves to cover three months expenditure (£48,000). The unrestricted fund (£109,787) provides this cover plus additional cover for any planned shortfall between income and expenditure in future years. Unrestricted designated funds
The Church Building Fund has been set up from the income received from the legacy. The church boilers are near the end of their life and would cost in the order of £25,000 to replace. The church roof will need expensive repairs in the near future. The Major Repairs & Projects Fund (£21,358) covers maintenance and projects to improve facilities.
It is recognised that we wish to do more to support the community and that we also need to set up other sources of income to supplement the current income from giving. The Future Initiatives Fund has been set up from the legacy income to provide seed funding for projects to enable this to happen.
The Mission & Charity Giving Fund (£10,120) represents the balance of funds set aside from a tithing of income that hadn't been distributed by the year end. These funds will be distributed in 2022. Restricted funds
The Hall Project Fund (£8,068) represents donations received for the planned new facilities in the hall.
The Choir fund (£1,738) resulted from specific donations given to help meet choir expenses. The Youth Fund (£1,188) is the balance of funds donated to provide equipment. The Rectory fund was created from donations received to help maintain the Rectory.
12 EVENTS SINCE THE YEAR END
Since the year end the PCC has received a legacy of £40,000, which was given to help repair and maintain church buildings and grounds. The final accounts for the Estate are not available yet and it may be that the PCC will receive a further distribution in due course. The Executors did not agree on the distribution until after the year-end and so the income from this legacy has not been included in the 2021 accounts.
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INDEPENDENT EXAMINER'S REPORT
TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF
PAROCHIAL CHURCH COUNCIL OF ST MARY'S FETCHAM ('the Charity')
I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2021 on pages 6 to 15 following, which have been prepared on the basis of the accounting policies set out on pages 10 and 11.
Responsibilities and basis of report
As members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the 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
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act;
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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.
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.
Ajay Rajani
Date: 10th May 2022
Ajay Rajani Fellow of the Association of Charity Independent Examiners Stewardship 1 Lamb's Passage London EC1Y 8AB
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