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2022-12-31-accounts

St James Church, Anston

Annual Report and Financial Accounts For the year ended 31[st] December 2022

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

Annual Report of the Parochial Church Council For the year ended 31st December 2022

Administrative information

St. James Church is situated in South Anston. We are part of the Diocese of Sheffield. The correspondence address is 17 Rackford Road, NorthAnston, Sheffield, S25 4DE.

The Parochial Church Council (PCC) is a charity which is registered with the Charity Commission.

PCC members who have served from 1st January 2022 until the date this report was approved are:

Incumbent: Revd Jon Hidden Assistant Priest: Revd Barbara Cushing Wardens: Pat Bradey Ron Cushing (resigned as warden 18[th] May 2022)

Representatives on the Deanery Synod

Pat Bradey Tracey Winfrow Representatives on the Diocesan Synod Rev’d Jon Hidden Pat Bradey Elected members: Peter Howard - Hon. Treasurer Sue Harpham – Hon. Secretary Ron Cushing (appointed 18[th] May 2022) Alan Broomhead (resigned 17[th] January 2022) Hazel Coates David Little Diane Moseley (resigned 18[th] May 2022) Kathy Nunnington Mira Robinson Julie Tedder Co-opted member: Tracey Winfrow

Structure, governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

Objectives and activities

St James’ PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church itself in South Anston and the Church Hall in North Anston.

Achievements and performance

Church attendance

There are 90 parishioners on the electoral roll as at the date of this report. The average weekly attendance, counted during October, was 50 which is still considerably down on previous years due to the Covid-19 pandemic.

Review of the year 2022

The full PCC met on 10 occasions during the period.

Thankfully we are meeting regularly again on a Sunday in person after Covid, this has meant we have put some things down as a church yet also kept some things we learnt from the Covid experience. For example continuing the distribution of a weekly newsletter, which goes out to about 25 people who are not on the internet or find it harder to come to church of a Sunday. Another thing we’ve kept is the church being open on a Wednesday for a short act of worship and for people to drop off items for the foodbank. Despite a further Covid outbreak in the autumn we were able to run our usual pattern of Christmas services which saw many visitors come and be part of our worship.

Our Ministry Team has a breadth of experience and includes a part time SSM licensed as Assistant Priest and two Lay Readers. We also have six Pastoral Workers who exercise varied roles. In addition, we have four trained and licensed Worship Leaders, two Godly Play Practitioners, and Tracey Winfrow, our Children and Young Families Worker. We are committed to supporting those who wish to train and to enabling all of our congregation to grow and exercise their gifts.

We have rich and varied services from traditional Book of Common Prayer, Holy Communion through to Family Holy Communion Services to less formal Liquid Worship style services. We also hold a popular Memorial service, a busy Remembrance Day service for our uniformed groups and we have occasional extra Prayer and Praise evenings held in our church hall. Owing to a backlog caused by Covid, our Baptisms have been taking place outside of our Sunday services. Also, after two years of no weddings, we’ve had many this year due to the Covid backlog; they have all been joyous services.

Our Children and Young Families Worker runs a Tuesday morning Toddler group at the Church Hall. This has grown over the last year as people have got used to being out post Covid and as word has spread about it. She also has been able to re-start visiting schools which has included RE lessons, Open the Book Bible stories and a Christmas concert at St James.

The Natter Cafe is normally held every week in The Church Hall and is an integral part of our outreach to the community, attracting the recently bereaved and the elderly, alongside church members. It serves simple drinks and food in relaxed surroundings supported by a team of volunteers. As the community has grown together, bring and share lunches have been held after Café. This year our Assistant priest has started a post Natter café group study (e.g. for Advent or Lent) which has been very popular with lots of people staying after the Café. Alongside the Café, a group of men, typically husbands of Café attendees have been meeting to do jobs around the church hall. This has even developed into a termly social men’s dinner where these men and others from the church gather for a meal.

We are re-developing links with our neighbouring parishes so we can work together to grow mission across our deanery via our “Mission Partnership”. Covid naturally stopped this, but now with a new incumbent in a neighboring parish there is new impetus and we’ve already had several joint services as a Mission Partnership. Alongside this, we work ecumenically with joint services and the running of joint Advent and Lent courses.

Further afield, we offer ongoing support to several Charities: Bluebell Wood Hospice, Rothacs and Charis; we value the work of Mel Welch and Mandy Hunter in Mozambique and support them both financially and prayerfully. We also contribute to The Dinnington Food Bank, organized by The Salvation Army and we collected for them at our Harvest service.

There is much to give thanks for in the lrfe of our church, though we need to keep praying. As we move forward we have opportunities to find out where God is at work and join in, and we are reminded we are called as the Body of Christ to work together, entrusting our church to God for a new and exciting future. Financlal Review As we tome out of the restrictions plxed on us by the Covid-19 pandemic. income continues to fall.. Total receipts to the General Fund were £49.719 which is down £1.500 from last year. Other receipts were down £9,crfxI from last year due mainly due to a defictt on our investment funds caused by the Ukraine invasion and woddwide inflationary pressures. This was offset by a considerable rise in Church Hall income as Covid-19 restrictions have eased. Total payments from the General Fund were £41,41N) which is £7,￿￿1 less than last year. mainly as a result of an agreed reduction in our Diocesan Common Fund contribution. Other expenditure was down £2.￿)0. The net result for the year was a net surplus of E8,3LD on the Generdl Fund of which £2.9(N) was transferred to the Childrens, and Young Families fund to cover these costs. Moving forward, the PCC decided to retain our Common Fund contributvJn for 2023 at £29,￿￿1. Despite a reasonable surplus on the General Fund, we continue to face tough times financially as a church, especially as we have numerous capital projerts in the pipeline but God h35 been generous to us. for which we have to be very thankful. However, we must ensure that we keep a tight rein on all finances. ReseNes pollcy It is our policy to retain in the General Fund reserve. contained within Unrestricted Funds. a sum to provide some cover in the event of a sudden loss of income or costly repair. With actumulated interest, the balance in this fund currently stands at £10.077. C4 Mijl. Approved by the PCC on the 20th March 2023 and s*ned on thelr behalf by Rewl Jon Hlddèn

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

STATEMENT OF FINANCIAL ACTIVITIES For the year ending 31st December 2022

Note
INCOMING RESOURCES
Voluntary income
2(a)
Income from investments
2(b)
Church activities
2(c)
Other incoming resources
2(d)
TOTAL INCOME
EXPENDITURE
Church activities
3(a)
Raising funds
3(b)
TOTAL EXPENDITURE
NET INCOME BEFORE TRANSFERS
Transfers between funds
5
NET MOVEMENT IN FUNDS
Funds brought forward
1st January 2022
8-11
Funds carried forward
31st December 2022
8-11
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2022
2021
£
£
£
£
£
£
41,586
513
925
0
43,024
50,311
-811
-2,151
-194
-1,493
-4,649
8,271
8,467
9,655
0
0
18,122
8,402
477
372
0
0
849
809
49,719
8,389
731
-1,493
57,346
67,793
41,312
11,551
0
0
52,863
62,070
113
0
0
0
113
105
41,425
11,551
0
0
52,976
62,175
8,294
-3,162
731
-1,493
4,370
5,618
-2,900
2,900
0
0
0
0
5,394
-262
731
-1,493
4,370
5,618
13,098
29,874
2,418
16,296
61,686
56,068
18,492
29,612
3,149
14,803
66,056
61,686

The notes on pages 3 to 11 form part of these accounts.

1

srJM£s MsroN (c(￿rity No.. 1129033) BALANCE SHEET AT 31ST DECEMBER 2022 2022 2021 Notes CURRENT LSSETS Debtors Short term dep051t5 Cash at bank and in hand 2.352 52.401 10,952 938 52.061 9,602 65,705 62.601 CURRENT UABILITIES Creditors- amount5 falling due wr(hin one year -351 915 TOTAL NET ASSETS 66,056 61,686 PARISH FUNDS Unrestricted DesI8nated Restricted Endowment 18,492 29.612 3,149 14.803 13,098 29.874 2,418 16,296 io li 66,056 61,686 Approved by the Parochial Church Council on the 20th March 2023 and signed on r($ behalf bv-. Rev. John Hidden Ivicarl Mr PeterG Howard (Hon. Treasurer) The notes on pages 3 to 11 form part of these accounts.

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31st December 2022

1. ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS 102. 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 PCC's and with the Regulations' "true and fair view" provisions, together with FRS (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).

The financial statements have been prepared under the historical cost convention and 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 affliation to another body nor those that are informal gatherings of church members.

Endowment Funds

Endowment funds are funds, the capital of which must be maintained, only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted Funds

Restricted funds represent a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and b) donations or grants received for a specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average basis.

Unrestricted Funds

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Designated Funds

Designated funds are sums set aside out of general funds for specific designated purposes. They can be transferred back to unrestricted funds at any time.

Incoming Resources

Planned giving, collections and 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 legally entitled to the amounts due. Interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Expenditure

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. Accounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

3

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2022

1. ACCOUNTING POLICIES (Continued)

Fixed Assets

Consecrated and benefice property is not included in the accounts by s.10 of the Charities Act 2011. Moveable church furnishings held by the incumbent and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church's inventory, 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.

Equipment used within the Church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. All such assets are separately disclosed on the Balance Sheet.

Investments

Investments are valued at market value at 31 December.

2. INCOMING RESOURCES
2(a) Voluntary income
Planned giving: Gift aid donations
Other
Collections
Gift Aid recoverable
Donations, appeals etc.
2(b) Income from investments
Interest rec'd and Investment fund deficit/income
2(c) Church activities
Church Hall lettings
Parochial fees
2(d) Other incoming resources
Fund raising
Sundry other receipts
Total income
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2022
2021
£
£
£
£
£
£
22,974
395
760
24,129
28,312
7,875
7,875
6,041
2243
2,243
1,163
7,869
118
165
8,152
9,905
625
625
4,890
41,586
513
925
0
43,024
50,311
-811
-2151
-194
-1493
-4,649
8,271
8,785
8,785
2,327
8,467
870
9,337
6,075
8,467
9,655
0
0
18,122
8,402
440
372
812
724
37
37
85
477
372
0
0
849
809
49,719
8,389
731
-1,493
57,346
67,793

4

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2022

3. EXPENDITURE
3(a) Church activities
Missionary and charitable giving
Overseas
Charis Ministries - Mel & Mandy
Home
CARE
ROTHACS
Bluebell Wood Hospice
Yorkshire Bellringers
Ministry:
Diocesan Common Fund contribution
Other ministry costs
Light, heat, insurance and water rates
Altar and service materials
Cleaning expenses
Downpipe and hopper replacements
Boiler and heating repairs
Fire extinguisher service
Insurance excess re roof repairs
Electrical repairs
Sound system repairs
Other maintenance costs
Training , books and housegroup materials
Children and young peoples' ministry
Church Hall running costs
Church Hall floor repairs
Printing, stationery and photocopying
Christian Copyright licence
Hardship payments
Screen laptop replacement
Zoom subscriptions
Independent examiner gift
Other miscellaneous expenses
3(b) Raising funds
Costs of gift envelopes
Total expenditure
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2022
2021
£
£
£
£
£
£
600
600
600
0
125
450
450
400
450
450
375
3
3
3
1,503
0
0
0
1,503
1,503
29,000
29,000
35,000
326
326
376
5,922
5,922
5,720
418
418
127
1,077
1,077
1,287
0
5,300
750
750
616
0
378
0
250
210
210
200
385
385
0
54
54
95
4
4
492
4,588
4,588
4,323
4,412
4,412
3,952
2,551
2,551
0
659
659
779
568
568
542
130
130
0
0
669
14
14
173
150
150
145
142
142
143
41,312
11,551
0
0
52,863
62,070
113
113
105
113
0
0
0
113
105
41,425
11,551
0
0
52,976
62,175

5

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2022

4. Related Party transactions

The total amount paid to PCC members as trustees of the charity for Childrens' work, cleaning duties and other costs was general expenses was £4,525 (2021- £5,484) for the year.

The total identified gifts from PCC members and their families donated was £11,844 (2021- £16,464) for the year.

5. Transfers between Funds

The following transfers have been made between funds:

Childrens' and Families Worker Fund to General Fund
To fund Tracey Winfrow's work.
6. Debtors
Gift aid tax recoverable
(2 months, 2021-1 month)
Church Hall rent debtors
Fundraising
Other debtor-Payment in advance for next year
7. Liabilities
Amounts falling due within one year
Diocesan Common Fund contribution
Credit card balance
Accrual - electric and gas
Accrual - donation to independent examiner
Other creditors
Unrestricted
Designated
Funds
Funds
£
£
-2,900
2,900
2022
2021
1,270
463
403
175
79
300
600
0
2,352
938
0
0
0
669
-483
-106
150
145
-18
207
-351
915

6

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2022

8. Funds (Unrestricted)

Balance at
1st January 2022
Income
General Fund
1,510
Opening balance
50,530
Receipts
Tfr to Childrens' and Fam. Worker Fund
Payments
Closing balance
1,510
50,530
52,040
General Fund Reserve
11,588
Opening balance
Investment deficit
Closing balance
11,588
0
11,588
Balance at
Payments
31st December 2022
2,900
41,425
7,715
44,325
7,715
52,040
811
10,777
811
10,777
11,588

NB. This fund was set up some years ago as a buffer against a sudden loss of income or unexpected expenditure.

----- Start of picture text -----
13,098
----- End of picture text -----

Total Unrestricted Funds 18,492

7

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2022

9. Funds (Designated)

Balance at
1st January 2022
Income
Church Hall Fund
115
Opening balance
8,785
Lettings
0
Fundraising
Investment deficit
Light, heat, insurance and cleaning
Floor repairs
Other repairs
Sundry expenses
Closing balance
115
8,785
8,900
Fabric Fund (Designated)
26,227
Opening balance
870
Wedding & funeral fees
115
Fundraising
Investment deficit
Closing balance
26,227
985
27,212
Outreach Fund
2,492
Opening balance
Investment deficit
Closing balance
2,492
0
2,492
Balance at
Payments
31st December 2022
72
4,308
2,551
54
50
1,865
7,035
1,865
8,900
1,869
25,343
1,869
25,343
27,212
175
2,317
175
2,317
2,492

8

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2022

9. Funds (Designated - continued)

Balance at
1st January 2022
Income
Childrens' and Families Worker Fund
1,040
Opening balance
395
General donations
118
Tax recoverable
257
Fundraising
2,900
Transfer from General Fund
Investment deficit
Childrens' and Families worker fees
Materials
Closing balance
1,040
3,670
4,710
NB. This Fund is being used to finance Tracey Winfrow's Children and Families work.
Balance at
Payments
31st December 2022
35
4,486
102
87
4,623
87
4,710

29,874 Total Designated Funds 29,612

9

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2022

10. Funds (Restricted)

Balance at
1st January 2022
Income
Hardship Fund
1,977
Opening balance
Investment deficit
Closing balance
1,977
0
1,977
Balance at
Payments
31st December 2022
138
1,839
138
1,839
1,977

NB. This Fund was created to provide assistance to needy families at the discretion of the vicar/PCC.

Fabric Fund (Restricted)

0
Opening balance
760
General donations
165
Tax recoverable
Investment deficit
Closing balance
0
925
925
Wrights Bellringers Fund
441
Opening balance
Investment deficit
Closing balance
441
0
441
2,418
Total Restricted Funds
25
900
25
900
925
31
410
31
410
441
3,149
900
900

10

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2022

11. Funds (Endowment)

Balance at
1st January 2022
Income
CBF re Church Hall - note original endowment amount = £7,941)
16,296
Opening balance
Investment deficit
Closing balance
16,296
0
16,296
Balance at
Payments
31st December 2022
1,493
14,803
1,493
14,803
16,296

NB. This fund originates from the sale of the caretaker's cottage at the Church Hall many years ago.

11

sfJM£s c9[￿RC￿[. M5foN (cfiarity No.. 1129033) INDEPENDENT EXAMINER'S REPORT Thts report on the financial staiemefits of the PCC for theyear ended 31st December 2022. which are Set out on pages I to 11, is in respect of an examination carried out ID accordance with ihe Church Accounttng Regulations 20061"the Regularions") nd 5eciion 145 of ihe Chariiies Act 20111"the Act'l. As members of the PCC, you aTe re5pon5ible for the preparation of the financial statements.. you consider that the audit requirement of the Re8ulation5 ènd Section 144121 of the Att do not appfy. It Is my resp0Tr51bility to issue thi5 report on those financial staternents in accordance with the terms ol the Regulations. My examination was carried OLrt in accordance with the General (*rettions gNen by the Charity Commission under Section 145ISllbl of the Act and to be lound in the Church Guidance, 2(￿ edition. That examination includes a review of the accountlll8 records kept by the PCC and 3 comparison of the accounts with those records. It also Iniludes considering arsy uTru5ual items or disc105ure rnatter5. The procedures undertaken do not provide provide all the evidence that would be wuiied in an audit, and consequently I do not expre55 aTrd audit opinion on the view given by the accounts. n connettion with my examinatiors, no matter has come to my attention.. 11 which gives rne reasoltable £au5e to believe that in any material ￿spert the requirements= - to keep accounting records in accordance with section 130 of the Act, and - to prepare financial statements, which accord with the accountin8 records and comply with the requirernent5 of the Act and the Regulations have not been met." or 21 to which, in my opinion, attention should be drawn in ordeT to enable a proper Unders￿nding of the accounts to be reached. (Signed) Peter H Jones 27 Crimcar Avenue Sheffield 510 4Ea February 20/ 12