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2021-12-31-accounts

Contents Page
Report of the Parochial
Church		 Council ('PCC')
Aims ofthe PCC
Administrative
Information
Charitable
Status
Electoral
Roll / Sunday		 Attendance
Structure,
Governance		 and Management
Achievements
and Performance
Plans for the Future
Financial
Review
Budgetary
Policies
Grant-making
Policy
Investment
Policy
Risk Management
Key Management
Personnel		 Remuneration
Statement
of the PCC's		 Responsibilities
Independent
Examiner's
Report
Statement of Financial
Activities
Balance Sheet 10
Statement
of Cashflows
Notes to the Financial
Statements		 12-28

The PCC is also responsible The PCC is also responsible The PCC is also responsible for the operation
(room lettings and Cafe)		 for the operation
(room lettings and Cafe)		 for the operation
(room lettings and Cafe)		 ofthe Saint Andrew's ofthe Saint Andrew's ofthe Saint Andrew's Centre.
Itwas also
responsible
for Stepping		 Stones, which
ran a playgroup,
baby club		 and toddler group until 2021.The Cafe,
within
the Centre,		 is managed
as an independent
legal entity with		 its own board of directors —
wholly owned
and overseen
by		 the PCC.
Administrative Information
Parochial
Name:		 St Andrew
with St Etheldreda,		 Histon
Church
Location:		 Church
Street, Histon,
Cambridge
CB24 9EP
Correspondence: Church
Office, Saint Andrew's		 Centre, School Hill, Histon, Cambridge
CB24 9JP
Website: http://www. standrewshi
ston.org
Email: office@standrewshiston.
org
Incumbent: Canon James 8landford-Baker
Churchwardens: Louise Vincent
Stephen
Tromans
PCC Secretary: Rebecca Lent
Treasurer; Erin Dickens
Accountants: lan Shipley,
Prentis
8 Co LLP,		 115cMilton Road,
Cambridge
CB4 1XE
Unity Trust Bank, Nine Brindleyplace, Birmingham B1 2HB
Cambridge
Building Society, 2		 High Street, Histon, Cambridge CB24 9LG
CCLA Investment
Management		 Ltd (The CBF Church of England Funds), 80
Cheapside,
London
EC2V 6DZ

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Consolidated Consolidated Parent
2021 2020 2021 2020
f f
Fixed assets
Tangible
fixed assets		 5 1,689,012 1,722,686 1,616,728 1,648,120
Investments 90,000 90,000
Total Fixed assets 1 689i012 1i722i686 1i706i728 1i738i120
Current assets
Stock 1,500 1,500
Debtors 7 19,329 23,789 58,596 48,369
Cash at bank and
in hand		 153,575 141,693 133,795 120,277
Total Current assets 174,404 166,982 192,391 168,646
Liabilities
Creditors
- due
in one
year		 16,477 23,957 12,494 12,275
Net Current
assets		 157,927 143,025 179,897 156,371
Total assets less current
liabilities		 1,846,939 1,865,711 1,886,625 1,894,491
Creditors
- due after one
~ear		 46,814 52,449 46,814 52,449
Total Net Assets 1,800,125 1,813,262 1,839,811 1,842,042
Funds ofthe charity 9
Restricted
income funds		 1,148,148 1,173,896 1,148,148 1,173,896
Unrestricted
income
funds
—general		 330,833 304,747 386,069 357,611
Unrestricted
income
funds
—designated		 321,144 334,619 305,594 310,535
Total Charity
Funds		 1,800,125 1,813,262 1i839i811 1 842i042

Consolidated Consolidated Parent
2021 2020 2021 2020
f f f
Cash provided by (used in)
operating activities 11 14,480 24,425 13,949 49,456
Cash flows kom inve~stin activities
Interest income 46 46
Rental income
Purchase oftangible
fixed assets
Cash provided by investing
activities 46 46
Cash flows kom financing activities
Interest Paid -2,644 -1,603 -477 -594
Repayment
of borrowing
Cash used in financing activities -2,644 -1 603 -477 -594
Cash at beginning of year 141,693 118,872 120,277 71,415
Increase in cash in the year 11,882 22,821 13,518 48,862
Cash at end of year 153,575 141,693 133,795 120,277

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NOtes
.1 Staff		 tO the Financia
costs		 l
Statements
Fo		 r the year ended 31 Decembe
Current year Unrestricted
funds		 Restricted
funds		 Total funds
2021 2021 2021
f f
Wages and salaries 130,636 130,636
National Insurance 951 951
Pension contributions 3,410 3,410
134,997 134,997
Prior-year Unrestricted
funds		 Restricted
funds		 Total funds
2020 2020 2020
f f
Wages and salaries 121,829 121,829
National Insurance 1,970 1,970
Pension contributions 3,388 3,888
127,188 127,188

5.Tangible
Fixed Assets—
Consol		 idated
Freehold
land and
buildings		 Fixtures and
fittings		 Computer
equipment		 Total
Cost:
As at 1 January 2021 1,901,594 57,270 10,119 1,968,983
Additions
As at 31 December 2021 1,901,594 57,270 10,119 1,968,983
Depreciation
As at 1 January 2021 198,186 39,228 8,882 246,297
Additions 25,319 7,51 7 838 33,674
As at 31 December 2021 223,505 46,745 9,720 279,971
Net book value
As at 1 January 2021 1,703,408 18,042 1,237 1,722,686
As at 31 December 2021 1,678,089 10,525 399 1,689,012

Net book value
As at 1 January 2021
As at 31 December 2021
angible
Fixed Assets—
Parent		 1,703,408
1,678,089		 10,525
18,042		 399
1,237		 1,689,012
1,722,686
Freehold
land and
buildings		 Fixtures
and fittings		 Computer
equipment		 Total
Cost:
As at 1 January 2021 1,819,184 36,635 8,682 1,864,501
Additions
As at 31 December 2021 1,819,184 36,635 8,682 1,864,501
Depreciation
As at 1 January 2021 188,338 20,598 7,444 216,381
Additions 23,670 6,884 838 31,392
As at 31 December 2021 212,008 27,482 8,282 247,773
Net book value
As at 1 January 2021 1,630,846 16,037 1,237 1,648,120
As at 31 December 2021 1,607,176 9,153 400 1,616,728

7.Debtors Consolidated Consolidated Parent
2021 2020 2021 2020
Tax on gift aid receivable 15,797 5,980 15.797 5,980
Other prepayments
and accrued
income		 3,532 7,087 3,201 2,988
Furlough
pay receivable		 903 903
Loan to (cafe) subsidiary 39,598 38,498
19,329 13,970 58,596 48,369
.Liabilities
Consolidated Parent
2021 2020 2021 2020
Amounts
falling due in		 one year
Tax and national
insurance		 6,960 453
VAT Liability 2,082 4,154
31 Narrow
Lane mortgage		 6,374 6,374 6,374 6,374
Credit Cards 806 419 448 277
Accruals
Bc deferred		 income 840 840 840 840
Trade creditors 2,831 1,996 1,288 1,285
Advance
receipts		 3 544 3,046 3 544 3,046
16,477 23,789 12,494 12,275
Amounts
falling due after one year
31 Narrow
Lane mortgage		 46,814 52,449 46,814 52,449
46i814 52i449 46i814 52,449

Balances as Balances as
at 1
January		 Incoming
resources		 Resources
expended		 Transfers at 31
December
2021 2021
f f f f
Unrestricted
General
Funds
General
Fund		 304,747 353,099 -331,954 4,941 330,833
Unrestricted
Designated
Funds
Buildings
Fund		 310,535 -4,941 305,594
Stepping Stones 10,260 661 -10,921
Children
and Young
People		 10,636 4,313 -2,912 12,037
Weekend
Away Fund		 3,188 325 3,513
Restricted
Funds
St Andrew's
Centre Fund		 1,163,155 -25,613 1,137,542
Vicar Discretionary
Fund		 741 110 -245 606
Chancel
Repair Fund		 10,000 10,000
Total funds 1,813,262 358,508 371,645 1,800,125
Balances as Balances as
at 1
January		 Incoming
resources		 Resources
expended		 Transfers at 31
December
2020 2020
f f f
Unrestricted
General
Funds
General
Fund		 284,241 349,015 338,798 10,289 304,747
Unrestricted
Designated
Funds
Buildings
Fund		 315,475 -4,940 310,535
Stepping Stones 10,410 661 811 10,260
Children
and Young
People		 10,770 134 10,636
Weekend
Away Fund		 500 8,517 480 -5,349 3,188
Restricted
Funds
St Andrew's
Centre Fund		 1,185,643 22,488 1,163,155
Vicar Discretionary
Fund		 2,698 1,957 741
Chancel
Repair Fund		 10,000 10,000
Total funds 1,796,269 381,661 364,668 1,813,262

Consolidated Consolidated Parent
2021 2020 2021 2020
f f f
Net movement
in Funds		 -13,137 16,993 -2,231 33,742
Add back depreciation charge 33,674 34,865 31,392 31,055
Deduct interest
income		 shown in -46
investing activities
Deduct rental
income		 shown in
investing activities
Add back interest paid
financing
activities		 shown in 2,644 1,603 477 594
Change in debtors 4,460 -4,777 -10,227 7,506
Change in creditors -13,115 -24,259 -5,416 -23,441
Net cash provided
by (used in)
operating
activities		 14,480 24,425 13,949 49,456

2021 2020
Income
Net Lettings 16,272 15,029
Service charges 3,000 3,000
19272 18029
Expenditure
Cleaning 3,263 3269
Insurance 209
Utilities 8,535 6495
Staffing 12,000 12,000
Repairs, Maintenance 5,577 2576
Management 111
Consumables 303
29,375 24,963
Finance charges
Profit -10,103 -6,934

tilities
figures
in order		 to show the true op
2021 6		 erating
c
2020 X
Income
Turnover
Cafe catering 67,207 50,089
Charity
Items		 365 324
Goods & Other 19,693 11,774
Interest Received 4
87 265 62 192
Cost of Goods
Catering 21,144 13,923
Charity
Items		 426 581
Non-food
purchases		 1,108 1,203
Plant Hire 907 999
23585 16,707
Gross Margin 63,680 45,475
Ex enses
Sank Charges 2,167 1,603
Catering equipment 1,249 1,935
Cleaning
services		 5,272 6,356
Operational
Depreciation		 632 634
Hardware 187
IT & Telephony 1,573 1,138
Insurance 1,613 1,557
Marketing
& Advertising		 348 195
Off ice Supp Iies 1,256 936
Payrol
I Cost		 45,450 43,782
Maintenance 2,622 203
Utilities 98 161
Travel 8
Training
Sad Debts (written offI 607
62,288 59,294
Operating
Profit/Loss		 1,392 -12,073
Capital
Depreciation		 1,648 3,176
Total Profit/Loss -256 -15,249

4.Saint Andrew's
Centre		 Caf6 —
Balance S		 heet
2021 6 2020 6
Assets
Fixed Assets - Tangibles
Commercial
Buildings		 70,915 72,564
Computer
Equipment
Fixtures
& Fittings		 1,371 2,003
Plant & Machinery
72,286 74,567
Current
Assets
Stock 1,500 1,500
Sank accounts 18,874 20,627
Undeposited
Funds		 906 84
Credit card processors 331 340
21,611 22,551
Total Assets 93897 97,118
Liabilities
Accounts
Payable
Accounts
Payable		 1,542 710
Liability - Current
Payroll
Liabilities		 3,041
VAT Control 2,082 4,154
Cafe Credit Card 358 142
Liability - Long term
StAndrew's
PCC Loan		 39,598 38,498
Total Liabilities 43,580 46,545
Net Assets - Liabilities 50,317 50,573
Shareholder
Funds
Called Up Share Capital 90,000 90,000
Retained
PAL		 -39,427 -22,444
Profit & Loss -256 -16,983
Total Shareholder Funds 50,317 50,573

2021 2020
Income
Fees
Baby Club 10 10
Toddlers 76 76
Playgroup 5 5
Lunches
Total Fees 91 91
Grants 570 570
Donations
Other income
Fundraising
Total Income 661 661
Ex enses
Operational Costs
Insurance
Materials
Ofsted
Playgroup 28
Rent
Software 280 67
Training
Website
Total Operational Costs 280 95
Admin
8 Management		 117 71
Payrol
I Cost		 645 645
Donations to Parent 9,879
Total Expenses 10,921 811
Surplus/Oeficit -10,260 -150

6.Saint A nd rew's
Stepping Stones—
B		 alance Sheet
2021 2020
Assets f f
Sank accounts 705
Debtors 87
793
Liabilities
Payroll Liabilities 3,635
Creditors
3,635
Net Assets - Liabilities -2,842
Funds
Retained P&L 10,260 10,410
Surplus (Deficitl tor year -10,260 -150
Balance c/f 10,260