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2022-12-31-accounts

Annual Report

of the

Parochial Church Council

for the year ended 31 December 2022

Team Rector:

The Revd. Glen Mansfield (appointed 31 August 2022)

Parish Office: Rectory Garth, Rayleigh, SS6 8BB

Bank:

Barclays Bank PLC 63-65 High Street Rayleigh, SS6 7EL

Independent Examiners:

Rickard Luckin Limited 1[st] Floor, County House 100 New London Road Chelmsford Essex CM2 0RG

The Parochial Church Council of the Ecclesiastical Parish of Rayleigh, Rayleigh Parish Centre, Rectory Garth, Rayleigh, Essex, SS6 8BB - Registered Charity Number 1129561

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

ANNUAL REPORT OF THE PCC – CONTENTS

YEAR ENDED 31 DECEMBER 2022

Page
Reference & Administrative Details 3
Annual Report of the PCC 4
Independent Examiner’s Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13

Page 2 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

REFERENCE & ADMINISTRATIVE DETAILS

YEAR ENDED 31 DECEMBER 2022

Membership

Members of the PCC are either ex-officio or elected by Annual Parochial Church Meetings (APCMs) in accordance with the Church Representation Rules. Members of the PCC are also charity trustees for the purpose of charity law and those who served from 1 January 2022 to the date of this report are: -

Revd. Glen Mansfield Team Rector Ex officio
(Instituted as Team Rector 31stAugust 2022)
Revd. Tracy Nutter Associate Minister Ex officio
Matthew Buckley PCC Until APCM 2022
Steve Davey PCC Until APCM 2024
Paul Falvey PCC Until APCM 2024
Hiranthi Fernando PCC Until APCM 2024 (PCC treasurer from May 2021)
Maggi Gale Churchwarden / DS Churchwarden from July 2022; PCC Secretary;
Deanery Synod until 2023
Adrian Hall PCC Until APCM 2023
Ann Jolly PCC Until APCM 2025
Chris Parker PCC From APCM 2022 until APCM 2025
Wayne Prankard Churchwarden / DS Churchwarden until July 2022; Deanery Synod until
2023
Robert Robinson PCC Until APCM 2025
Gordon Simmonds Vice Chair/ DS Deanery Synod until 2023; Diocesan Synod until 2024
Rachel Smith PCC From APCM 2022 until APCM 2023
Emily St Ledger PCC Until APCM 2023
Jacky Wragg Churchwarden / DS Churchwarden full year; Deanery Synod until 2023

DS – deanery synod member

Status : THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF RAYLEIGH has been a registered Charity, number 1129561, since May 2009

Main Office: Rayleigh Parish Office, Rayleigh Garth, Rayleigh, SS6 8BB Independent Examiners: Rickard Luckin Limited, County House, Chelmsford CM2 0RG Bankers: Barclays Bank PLC, 63-65 High Street, Rayleigh, SS6 7EL

Page 3 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The Parochial Church Council of the Ecclesiastical Parish of Rayleigh (PCC) submits its annual report and financial statements for the year end 31 December 2022.

1. Aims and purposes

The PCC is responsible for co-operating with the Team Rector, clergy and lay ministers in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical in the ecclesiastical parish of Rayleigh. It also has responsibilities to maintain the buildings and facilities of Holy Trinity Church, High Street, Rayleigh and St. Michael and All Angels Church (‘St. Michael’s’), Sir Walter Raleigh Drive, Rayleigh.

2. Objectives and activities

The PCC is committed to encouraging and enabling as many people as possible to worship at our churches and to become part of our church family. The PCC oversees worship throughout the parish and makes suggestions on how our services can include the many groups that live within our parish. Our services and worship put faith into practice through prayer and Scripture, music and sacrament.

When planning our activities for the year we have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. Specifically, we enable people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the two church buildings and facilities. We aim to keep our premises in a good state, providing high quality facilities to community groups for significant civic support within our parish.

3. Achievements and performance

Worship: Following the major internal refurbishment at Holy Trinity, the church was reopened for worship on Sunday 15[th] May with much rejoicing. In June we celebrated the Platinum Jubilee with a special evensong. On Sunday 26[th] July Bishop Guli visited and rededicated the building to the service of God. At Holy Trinity, the pattern of services is as shown below.

1st/ 3rdSunday 8am Said Holy Communion–BCP
Sunday 9:30am MorningWorshipor HolyCommunion
1st/ 3rdSunday 9:45am CaféWorship in the Main Hall
4thSunday 6:30pm Fourth SundayPraise
Wednesday 10am HolyCommunion

The 9:30am service alternates between traditional with organ and choir and informal with music group. We still do not have the resources to return to the pre-COVID pattern of two main morning services at Holy Trinity. It was agreed that from January 2023 5[th] Sunday services would be for ‘All Ages’. There is a Fresh Expression service every week at 11am at St Michael’s, with Holy Communion once a month. Each week the service includes a children’s item and prayer for the persecuted church. Morning Prayer is published on the Parish YouTube channel on Mondays and Fridays.

The Alen Chapel continues to be set aside as a place for prayer and quiet contemplation during Church Open outside formal worship.

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Our Associate Priest Revd Tracy Nutter, Area Dean Revd Canon Nick Rowan and Revd Steve Finch have all continued to give generously of their time during the interregnum and beyond, as have our retired clergy and many others who preach or lead services. Revd Glen Mansfield became our Rector at the end of August and was immediately plunged into a very busy autumn term, which included thanksgiving and prayers for the life of Queen Elizabeth II and the Royal Family daily throughout the week following her death. We also held a memorial service to which local dignitaries were invited. In October we held a Harvest evensong and The Friends’ Foundation Day service. In November we held two well-received services of thanksgiving and remembering for those who had died in the previous three years, the Annual Remembrance Sunday Services and the Service of Light on Advent Sunday. Schools’, organisations’ and church carol services were held in the run-up to Christmas in addition to the usual service pattern. Christmas Eve afternoon services were well attended.

Pastoral Care: The pastoral team meets monthly, and has a WhatsApp group to keep in contact. Phone calls and visits to the housebound, vulnerable, sick and elderly have continued throughout the year. Members of the team have taken Home Communion to those who have requested it. Monthly Services are held at Rosedale Court, and we have been into Sweyne Court. “Being Here”, our space for the bereaved, has been extended to those who feel lonely and isolated and now meets twice a month and is always well-attended. Some team members completed part 2 of the Listening Course. The Electoral Roll is used to ensure we maintain contact with church members. Anyone needing help can contact the Pastoral Care team via the newssheet, website or through the advertised mobile number. Team members are required to keep their Safeguarding training updated. Their photos are on the Team page of the Parish Website.

Since October we have been operating a ‘warm hub’ on Fridays 10am-4pm where visitors can come to keep warm and enjoy light refreshments and company.

Outreach: We have now completed two training programmes with the Acorn Christian Trust as we look to grow a listening ministry within the church. ‘ Stop and Chat’ continues as an Outreach Ministry, whose role is to be a visible welcoming presence to those who pass by Holy Trinity Church on the High Street, to chat and listen and offer refreshments to those who stop and to signpost people to a Christian Listener or other services. ‘Cake Cuppa Chat’ continues to serve hot drinks and delicious home-made cakes and to provide a welcoming meeting space for all on a Friday morning. ‘Stop and Chat’ personnel are also on hand and there is a British Sign Language (BSL) signing group that meets monthly in the café. There are now two ‘Tots, Toys and Chat’ groups meeting at Holy Trinity and at St Michael’s. Cafe Worship services continue on the first and third Sundays of the month. Attendance at these services continues to rise and the meetings have now transferred to the main hall to cater for a larger congregation.

The Church is open to the public every day from Monday to Saturday as a place to sit quietly, pray, light a candle and explore the church building. The Church was opened to the public on Trinity Sunday to complement the Town Trinity Fair and over 1000 visitors were recorded. It was also open on the day of the Queen’s funeral for members of the public to watch the service together. We hope to have the Church open again for the King's coronation.

Prayer: The prayer working group has met many times this year. Prayer bookmarks were produced for the appointment of a new rector, and then afterwards in preparation for the arrival of Glen and Anita Mansfield, as the first bookmarks had proved so popular.

As a group we were greatly encouraged as Glen joining our group has placed more emphasis on planning and ministry in whatever capacity, with a prayer meeting being held to that effect. For Advent we produced a prayer calendar with a daily Bible reading and prayer topic, which was available via email, website and as a paper copy, along with a prayer meeting.

We now have a prayer page on the parish website accessible from the homepage. Our YouTube channel now offers morning prayer on Mondays and Fridays.

Printed prayer cards on many subjects are available in the Alen chapel, to use and take away. Any prayers left in the box are prayed for.

Mission Partners: The purpose of the Mission Partner working group is:

Page 5 of 23

In 2022 the PCC allocated 10% of its 2021 voluntary income to support our external mission partners. These are: St Michael’s Church Obiya (Uganda), Vision to Serve Ministries (India), CPAS, CMS, Hopeworx, Open Doors, Bar N Bus, Essex Clergy Charity, and Teen Challenge. Links have been maintained with most of these partners. During 2022 we had Sunday service visits scheduled by CMS and Open Doors, as well as a detailed update on St Michael’s Obiya from Clive and Florence Lewis following their visit to that parish. Many church members also support the Leprosy Mission, whose representative visited us in February 2022 and again March 2023.

Many individuals within the church also support other Christian charities such as The Children’s Society and we have parish representatives who liaise with them.

Discipleship: The Discipleship working group continues to oversee homegroups, encourage personal bible study and mark events such as Bible Sunday with special services. There are around 70 church members participating in 9 homegroups. A new group was begun in December for the young people who were confirmed in October. Study materials are mostly developed ‘in house’. In 2022 these included studies on The Good News of the Cross, Lessons from the Early Church and Philippians. We are very grateful to Revd John Townsend and Clive Lewis who create the materials and to all those who lead and host our homegroups.

4. Financial review

We are grateful for many blessings including financial and other resources to deliver the Church’s mission in our parish.

Voluntary income was static at £373,742 (2021 - £372,067) largely attributable to funds for refurbishment of Holy Trinity Church which raised £215,655 (2021 - £210,961). £95,100 (2021 - £20,000) was gratefully received from The Friends of Holy Trinity, Rayleigh and VAT of £75,014 (2021 - £34,952) on qualifying expenditure on refurbishment was re-imbursed by the Department of Culture, Media & Sport, Listed Places of Worship Scheme. A legacy of £5,000 from a faithful member of the congregation was added to these funds.

Universal Stone completed building works in Spring and all financial commitments due in 2022 on the contract for building works were honoured in full. There remains a final payment on the Universal Stone contract which is a capital commitment at 31 December 2022 and further details may be found in Note 17. Following the completion of building works, a new digital organ was installed in Holy Trinity Church and the final payment on the installation was made. Generous contributions from the Friends enabled us to commission new choir furniture, although the new AV system in the church was over budget and consequently the PCC transferred funds to make good the deficit in the Holy Trinity Fabric fund.

Fundraising for refurbishment however masks a recent trend in decreasing unrestricted giving. This is attributable to members of our church family who have moved out of the parish or others who have departed this life to be with our Lord. Nevertheless we are very grateful for faithful members of our church family who continue to give generously of their time, money and talents.

We paid parish share of £150,023 (2021 - £161,388) to the Diocese despite that both stipendiary clergy posts were vacant for the most part of the year. We also met our commitments of £16,105 (2021 - £17,000) on outward giving to our mission partners (see note 6). Income from community use of our premises and facilities increased to £90,147 (2021 – £81,982).

In 2021 the PCC passed resolutions under s.281 Charities Act 2011 to dissolve its endowment trusts, sell the investments and use proceeds of disposal for refurbishment of Holy Trinity Church. One investment was sold in December 2021 and the rest were sold in February 2022.

Page 6 of 23

5. Structure, governance and management

5.1. PCC

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is a registered charity.

The membership of the PCC and method of appointment along with other administrative information is set out on page 3.

The PCC met on nine occasions in 2022, including one meeting that was adjourned and reconvened. The principal groups which work with the PCC to discharge its responsibilities are:

5.2. Church Membership

The Electoral Roll was renewed in 2019. At 31 December 2022 there were 222 (31 December 2021 - 231) members on the Electoral Roll, of these 52 (31 December 2021 - 57) are not resident in the Parish. The average Parish Sunday weekly attendance in October 2022 was 179 (this included Harvest evensong and The Friends’ Foundation Day Service).

5.3. Personnel

After an interregnum lasting more than a year, the Revd. Glen Mansfield was appointed as our new Team Rector. He was instituted, inducted and installed by the Rt Revd Dr John Perumbalath, Bishop of Bradwell on 31[st] August 2022 at a wonderful service attended by the Lord Lieutenant and the High Sheriff of Essex, members of the other Christian churches in Rayleigh and representatives of local civic bodies, as well as members of our usual congregations. It has been a joy to welcome Glen and his wife Anita into the parish.

Alongside her role as Associate priest, Revd. Tracy Nutter continues in her valuable ministry supporting the pastoral needs of our community with phone calls, visits and Home Communion, leading the pastoral care team and ‘ Being Here’ . Together with Maree Gaskin, Tracy also leads the monthly services at the local care homes.

We continue to encourage lay leadership and preaching across our different services, and we have continued to see a wonderful diversity of the church family taking part in services. Wayne Prankard, as Authorised Local Preacher, continues to offer his ministry to the church family alongside a number of other lay preachers, and we thank them for their diligent study of the Bible and for sharing their insights and encouragements with the church family.

Maree Gaskin has continued her work as Authorised Lay Funeral Minister.

In the autumn Cara Parker began training as a Pastoral Assistant and Jacky Wragg began training as a Licensed Lay Minister. We wish them well in their future ministries.

We are grateful to Joseph Zammit for the contribution he makes to our worship playing the organ for services and leading the choir so ably. Our thanks to the members of the choir and music group for their ministry.

Our Parish Administrator Janet Thompson continues to manage the office and welcome desk, bookings, invoicing and telephone queries.

In her role as Parish Centres Assistant Jenny Crane provides practical support, ensuring our premises are clean and welcoming.

Lynn Lee is our Baptism Co-ordinator supported by a Baptism Team.

The welcome desk at Holy Trinity parish centre is ably staffed by a team of volunteers, and many other volunteers are involved in the day to day running and activities of our churches. We are grateful to them all.

Page 7 of 23

6. Fabric Report

6.1 Refurbishment of Holy Trinity Church: Project 640

Without doubt the most memorable fabric related event of the year, was the re-entry of the congregation into the newly refurbished church on 15[th] May. Then on 26[th] July, Bishop Guli rededicated the building. We have since had many visitors to the church and the most common reaction is ‘wow’. We welcomed Anna Lapwood in October to give a concert on the new digital organ to a full church. There were several causes of delay to the project, including Covid 19 among the workforce and of course the lack of activity from the organ removers who did not complete their work till February, but our contractors worked hard to minimise their impact.

Owing to the generosity of many, and the hard work of our P640 fundraising team, we have been able to do more than originally contracted. For example we took advantage of the scaffolding in church, to fit a high specification fire alarm, and have decorated and refitted the vestry. The new choir furniture arrived early in November just in time for the Remembrance Services and the final elements of the new, digital AV systems were fitted in time for our many Christmas Services. The new font cover is expected soon. On the subject of funding, we must say again how grateful we are to the Friends of Holy Trinity who have provided about 65% of the money we needed. Over the whole project, we have spent some £880,000.

Another addition to HT, is a continuation board displaying the names of our rectors, it was made from the wood from a redundant pew. Many items of furniture etc. are no longer required and were first offered to our members and then to an antique dealer.

We are pleased to see that some of the new flexibility is enabling new ways – for example the music group is able to use the chancel and we have recently hosted an art exhibition and theatre production from Fitzwimarc School, when their hall had to be taken out of use.

We are delighted to welcome recruits to the bell ringing team, but local residents will be pleased to know that with a new simulator fitted, they will not hear the sound of their practice on a Saturday morning.

6.2 Parish Centres

We continue to provide high quality accommodation both for our own Church groups and for others from our community. For the most part these groups stay with us, and provide a useful income stream. We have recognised the financial stresses over recent years, but after three years without increase, we have raised our prices from January 2023 but by far less than costs.

We are replacing much of the furniture on the St Michael’s site as it has reached the end of its life. We have agreed to keep the hearing loop in the Main Hall at HT, as an extra facility for users. We are actively investigating ‘smart’ heating controls for the Parish Centre. We expect them to reduce our energy use.

Part of the floor in the HT main hall lifted due to water penetration causing the wood to expand. We believe the water may have come via many feet from the heavy rain at the time of the Remembrance parade. We managed to dry the floor within a few days and will have the floor re-sanded and sealed during the February half term.

6.3 Churchyard

We are grateful to the family of Pam and Derek Davis, who have generously donated the bench in the south west corner of the churchyard in memory of their parents. We are also grateful to our gardening group and particularly to their new members, for maintaining our award winning churchyard. Of course we continue to acknowledge the maintenance work of the District Council, we are happy to have such good and constructive relations with the RDC officers.

6.4 Quinquennial Inspections

Both churches had their thorough five yearly inspections and happily no major work is needed on either complex. Inevitably there were many small jobs required and we are grateful to the many volunteers who worked so valiantly at our HT Work Day on 3 September. We had minor leaks in the south aisle of HT and called in a specialist company to repair cracks in the roofing lead. We still have occasional leaks in the spire of the Underspire, but are still tracking them down. Other work identified in the reports is being handled steadily by the Bodge team and others, our thanks to them. Bodge and Bodge meet on

Page 8 of 23

Monday afternoons to undertake maintenance work that ranges from moving bins out to the roadside to changing light bulbs and dealing with any broken equipment. If anyone would like to give an hour or two to help or find out more, please contact the Office or phone 01268 745825.

7. Approval

The 2021 Annual Report contained a strong message about the impact of COVID-19 and how we were slowly recovering from it. Members of the local community were naturally curious to see the inside of Holy Trinity following the refurbishment. More than a thousand people were welcomed into the church on June 12[th] when the Trinity Fair was held in the town. Another occasion that saw many people turn to the church was on the death of her late majesty Queen Elizabeth II. We opened a book of condolence and held midday services of reflection and prayers for the royal family in the week following her death, as well as a more formal memorial service on the Wednesday evening. Attendance at services has been encouraging and we have been pleased to welcome some new members, including the families who come to Café Worship.

2022 has been a year of new beginnings, with greater freedom to gather in person, the newly refurbished interior of Holy Trinity and a new rector for the parish. We look to the future with renewed hope.

The annual report was approved by the PCC on 17 April 2023 and signed on its behalf by:

(Original Copy Signed) (Original Copy Signed) The Revd. Glen Mansfield Gordon Simmonds Team Rector Vice Chair

Page 9 of 23

Independent Examiner’s Report to the Parochial Church Council of Rayleigh

I report to the trustees on my examination of the financial statement the Parochial Church Council of Rayleigh (‘the charity’) for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements 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.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit go beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

Since the trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

(Original Copy Signed)

Janine Mansfield FCA Rickard Luckin Limited 1[st] Floor, County House 100 New London Road Chelmsford Essex CM2 0RG

Date: April 2023

Page 10 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
Unrestricted Restricted Endowment Total Total
Note funds funds funds 2022 2021
£ £ £ £ £
Incoming resources 3
Voluntary income 154,132 219,610 - 373,742 372,067
Church activities 97,723 - - 97,723 89,633
-
Activities for generating funds 3,230 1,185 4,415 3,089
Investment income - - - - 2,025
Other - - - - -
Total 255,085 220,795 - 475,880 466,814
Resources expended
Expenditure on: 4
Church activities 234,081 621,228 - 855,309 423,288
Total 234,081 621,228 - 855,309 423,288
Net income/(expenditure) before 21,004 (400,433) - (379,429) 43,526
investment gains
Investment gains 8 - - - - 625
Transfers between funds 12 (8,631) 23,588 (14,957) - -
Net movement in funds 12,373 (376,845) (14,957) (379,429) 44,151
Reconciliation of funds:
Total funds brought forward 65,153 892,465 14,957 972,575 928,424
Total funds carried forward 12 77,526 515,620 - 593,146 972,575
Analysis of 2021 fund balances is provided in note 14
----- End of picture text -----*

Page 11 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

BALANCE SHEET

AT 31 DECEMBER 2022

Note
Fixed assets
Tangible assets
7		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total
2022
Total
2021
£
£
£
£
£
-
366,000
-
366,000
366,000
Total fixed assets
-
366,000
-
366,000
366,000
Current assets
Debtors
9		 16,851
-
-
16,851
97,814
Investments
Cash in bank and in hand
10		 -
-
-
-
10,783
72,473
149,619
-
222,092
530,640
Total current assets
89,324
149,619
-
238,943
639,238
within one year
11
Represented by:
Restricted funds
Endowment funds
12
Analysis of 2021 fund balances is provided in note 15
Net assets
Unrestricted funds
Total funds
Creditors: Amounts falling due*		 11,798
-
-
11,798
32,663
77,526
515,619
-
593,145
972,575
77,526
-
-
77,526
65,153
-
515,619
-
515,619
892,465
-
-
-
-
14,957
77,526
515,619
-
593,145
972,575

The Financial Statements and notes on pages 13-23 were approved by the PCC on 17 April 2023 and signed on its behalf by:

(Original Copy Signed)

(Original Copy Signed)

Gordon Simmonds Vice Chair

Lalini Hiranthi Fernando BA FCA

Treasurer

The notes on pages 13-23 form part of these financial statements.

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PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. Basis of Preparation

Basis of Accounting

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair” view provisions, together in accordance with ‘Accounting and Reporting by Charities: Statement of Recommended Practice as amended for bulletin 1 & 2 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition)’ and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Practice as it applies from 1 January 2019.

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are an informal gathering of church members.

The financial statements are prepared in pounds sterling which is the functional currency. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The trustees consider that there are no material uncertainties about the PCC’s ability to continue its activities and accordingly these financial statements have been prepared as a going concern.

2. Accounting Policies

Incoming resources

Page 13 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.

Grants payable are payments made to third parties in the furtherance of the PCC’s objects. These are recognised when an award has been made and all criteria for the grant to be disbursed have been met.

Governance costs include costs of the independent examination of financial statements.

Fixed Assets

Consecrated and beneficed property is not included in the financial statements in accordance with s.10(2) of the Charities Act 2011.

Movable church furnishings held by the Team Rector 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 on provision of reasonable notice. All expenditure on church furnishings is written off when incurred.

Buildings consisting of the Parish Centre complex at Holy Trinity Church and the Annexe at St. Michael’s Church are included at cost. Equipment used in the church buildings and complexes are written off on acquisition.

Investments are included at market value at 31 December.

Debtors

Debtors are stated at amounts due and subsequently at cash or other consideration due. Other debtors include prepayments which are stated at the amount of prepaid expenditure at balance sheet date.

Creditors

Creditors are included at amounts due at settlement.

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 represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the 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 balance basis.

Unrestricted funds are general funds which can be used for ordinary purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

Page 14 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

3. Income
Note
Voluntary income		 Unrestricted
funds
Restricted
funds
Endowment
funds
£
£
£		 Total
2022
Total
2021
£
£
Planned giving 113,893
3,945
-		 117,838
123,175
Loose plate collections 11,187
-
-		 11,187
4,602
One-off gifts 4,078
37,367
-		 41,445
76,450
Tax recoverable on gift aid 24,274
3,184
-		 27,458
31,815
Legacies -
5,000
-		 5,000
19,073
Grants * 700
75,014
-		 75,714
96,952
Friends of Holy Trinity Church -
95,100
-		 95,100
20,000
Other -
-		 -
-
Total 154,132
219,610
-		 373,742
372,067
Church activities
Cake, cuppa, chat 706
-
-		 706
142
Bookstall sales 2,316
-
-		 2,316
1,340
Church hall lettings 90,147
-
-		 90,147
81,982
Fees for weddings and funerals 4,448
-
-		 4,448
6,169
Other 106
-
-		 106
-
Total
97,723
-
-
Activities for generating funds
Other funds generated
3,230
1,185
-
Parish magazine and advertising
-
-
-
Total
3,230
1,185
-
Investment income
Interest & investment gains
-
-
-
Total
-
-
-
* Grants received or pledged for the refurbishment of Holy Trinity Church:
Department f0r Culture, Media & Sport: Listed Places of Worship Scheme		 97,723
-
-		 97,723
89,633
3,230
1,185
-
-
-
-		 4,415
3,089
-
-
3,230
1,185
-		 4,415
3,089
-
-
-		 -
2,024
-
-
-		 -
2,024
2022
2021
£
£
75,014
34,952
Garfield Weston Foundation
Friends of Essex Churches
The Beatrice Laing Trust
Essex Heritage Trust
Fowler, Smith & Jones Charitable Trust
Total
Congregational & General Charitable Trust		 -
20,000
-
15,000
-
15,000
-
5,000
-
5,000
-
2,000
75,014
96,952

Page 15 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

4. Expenditure
Note
Church activities		 Unrestricted
funds
£
Restricted
funds
Endowment
funds
Total
2022
Total
2021
£
£
£
£
Ministry
Parish share		 150,023 -
-
150,023
161,388
Clergy & staff expenses 173 -
-
173
2,206
Family & young church expenses - -
-
-
-
Mission & training 225 -
-
225
885
150,421 -
-
150,421
164,479
Missionary & charitable giving
6
Giving to mission & churches		 16,105 -
-
16,105
17,000
16,105 -
-
16,105
17,000
Staff costs
5
Administration & maintenance		 19,564 -
-
19,564
16,842
Families & Children's work - -
-
-
-
19,564 -
-
19,564
16,842
Church property costs
Utilities		 18,533 -
-
18,533
8,734
Insurance 5,994 -
-
5,994
6,672
Cleaning 837 -
-
837
336
Maintenance & repairs 1,492 620,692
-
622,184
196,568
Churchyard 1,296 -
-
1,296
20
Other general support costs 7,385 536
-
7,921
1,268
35,537 621,228
-
656,765
213,598
Church life & outreach
Cake, cuppa, chat
Bookstall		 -
1,450		 -
-
-
83
-
-
1,450
501
Magazine expenses
Upkeep of services		 -
4,763		 -
-
-
-
-
-
4,763
5,684
Other 754 -
-
754
-
6,967 -
-
6,967
6,268
Administration
Phone		 679 -
-
679
688
Stationery & photocopying 908 -
-
908
549
Other - -
-
-
24
1,587 -
-
1,587
1,261
Governance costs
Independent examiner's fee
16		 3,900 -
-
3,900
3,840
3,900 -
-
3,900
3,840
Total
234,081 621,228
-
855,309
423,288

Page 16 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
5. Staff costs Unrestricted Restricted Endowment Total Total
Note funds funds funds 2022 2021
£ £ £ £ £
Staff costs
Salaries & wages 19,307 - - 19,307 16,623
Social security - - - - -
Pension costs 257 - - 257 219
Total 19,564 - - 19,564 16,842
----- End of picture text -----

During the year the PCC employed on average 2 staff (2021: 2 staff) and at 31 December 2022 had 2 paid staff (31 December 2021: 2 staff)

2022 social security costs were £Nil (2021 - £337) due to the National Insurance employment allowance.

The PCC is a participating employer in the Church of England Pensions Board Pension Builder, a defined contribution scheme, to discharge its obligation for pension auto enrolment.

No employee received remuneration of more than £60,000 (2021: Nil)

6 . Mission and charitable giving

Unrestricted Fund:-
Giving to mission & churches
Bar ‘n’ Bus
Church Mission Society
Church Pastoral Aid Society
Essex Clergy Charity Corporation
Hopeworx
Open Doors
St Michaels, Obiya
Vision to Serve, India
Teen Challenge		 Total
2022
Total
2021
£
£
966
1,020
2,416
2,550
2,577
2,720
966
1,020
966
1,020
966
1,020
3,141
3,315
3,141
3,315
966

1,020
16,105
17,000

No grants were disbursed from the PF Fund in 2022 (2021 - Nil).

Page 17 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

7 . Tangible Fixed Assets

7 . Tangible Fixed Assets
Cost
At 1 January		 Freehold
land &
buildings
Total
£
£
366,000
366,000
2022		 Freehold
land &
buildings
Total
£
£
366,000
366,000
2021
Additions
Revaluations
Disposals
At 31 December		 -
-
-		 -
-
-
366,000		 -
-
-
-
-
-
366,000
366,000
366,000
Depreciation and impairment
At 1 January
Disposals
Depreciation
Impairment
At 31 December		 -
-
-
-		 -
-
-
-
-		 -
-
-
-
-
-
-
-
-
-
-
Net book value
At 1 January
At 31 December		 366,000 366,000

366,000		 366,000
366,000
366,000
366,000
366,000

Fixed assets comprise the original cost of buildings in the Parish Centre complex at Holy Trinity Church and the Annexe at St Michael's Church.

8 . Current Asset Investments

All investments are endowments

Carrying value at 1 January
Additions at cost
Disposals
Revaluation gain
Carrying value at 31 December		 Total
2022
Total
2021
£
£
10,783
12,575
-
-
(10,783)
(2,417)
625
-
10,783

In 2021 the PCC passed resolutions under S.281 Charities Act 2011 to dissolve endowment trusts, sell the investments and use proceeds on disposal for the refurbishment of Holy Trinity Church. One investment was sold in December 2021 and the remainder in February 2022.

Page 18 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
9. Debtors Total Total
2022 2021
£ £
Tax recoverable on Gift Aid 4,277 3,147
Hall fees receivable 12,574 7,136
Grants receivable - 59,954
Other debtors - 27,577
Total 16,851 97,814
----- End of picture text -----

Grants receivable in 2021 include £34,953 from the DCMS Listed Places of Worship Scheme and other grants of £25,000 pledged by charitable trusts where conditions of award have been satisfied. Other debtors in 2021 consist of a non-refundable payment on account of a digital organ of £27,577 including irrecoverable VAT expensed on installation in May 2022.

----- Start of picture text -----
10. Cash at bank & in hand Restricted
Unrestricted income Endowment Total Total
funds funds funds 2022 2021
£ £ £ £ £
Barclays Bank current account 46,739 123,615 - 170,355 55,982
Lloyds Bank - Fees Account 25,734 - - 25,734 20,157
CBF Church of England Deposit Fund - PCC - 26,004 - 26,004 450,329
CBF Church of England Deposit Fund - Evatt - - - - 3,607
CBF Church of England Deposit Fund - Hillson - - - - 566
Total 72,473 149,619 - 222,093 530,641
11. Creditors & Accruals Total Total
2022 2021
£ £
CDBF re payroll 1,659 1,566
Accruals 7,725 4,116
Outward giving - 10,370
Wedding & funerals fees payable to
CDBF - 1,660
Refurbishment - 11,591
Agency payments 2,414 3,360
Total 11,798 32,663
----- End of picture text -----

Page 19 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
12. Analysis of Funds 1 January Incoming Resources 31 December
2022 resources expended Transfers 2022
£ £ £ £ £
Unrestricted: General Fund 65,153 255,085 (234,081) (8,631) 77,526
Restricted Funds
Fixed Assets 366,000 - - - 366,000
-
Holy Trinity Fabric 381,985 215,655 (621,228) 23,588
- -
Holy Trinity Ministry 40,320 40,320
- - -
St. Michael's Ministry 1,792 1,792
Youth & Children's Worker 34,026 5,140 - - 39,166
PF Fund 62,092 - - - 62,092
Outreach 6,250 - - 6,250
892,465 220,795 (621,228) 23,588 515,620
Endowment Funds
Evatt 12,999 - - (12,999) -
Hillson 1,958 - - (1,958) -
14,957 0 - (14,957) -
Total 972,575 475,880 (855,309) - 593,146
----- End of picture text -----

During the year, the PCC disposed of investments in the Endowment funds and proceeds on disposal were transferred to the Holy Trinity Church Fabric fund.

13. Related party transactions

None of the other trustees have been paid any remuneration or received any other benefits from an employment with the PCC or a related entity. Expenses incurred on behalf of the PCC have been re-imbursed to trustees.

There were no related party transactions during the year that require disclosure, i.e. other than giving from members of the PCC.

Gordon Simmonds is a trustee of The Friends of Holy Trinity, Rayleigh (registered charity no. 1069853). During the year £95,100 (2021 - £20,000) was received from The Friends of Holy Trinity Church, Rayleigh.

Page 20 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Incoming resources
Voluntary income
Church activities
Activities for generating funds
Investment income
Other
Resources expended
Church activities
14. 2021 Statement of Financial Activities
Total income
Total expenditure
Net income before investment gains		 Unrestricted
funds
Restricted
funds
Endowment
funds
Total
2021
£
£
£
£
161,108
210,959
-
372,067
89,633
-
-
89,633
3,089
-
-
3,089
1,429
596
-
2,025
-
-
-
-
255,259
211,555
-
466,814
235,002
188,286
-
423,288
235,002
188,286
-
423,288
20,257
23,269
-
43,526
Investment gains -
-
625
625
Transfers between funds
Net movement in funds		 -
2,057
(2,057)
-
20,257
25,326
(1,432)
44,151
Reconciliation of funds:
Total funds carried forward
Total funds brought forward		 44,896
867,139
16,389
928,424
65,153
892,465
14,957
972,575

Page 21 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

15. 2021 Balance Sheet by Fund Unrestricted
funds
Restricted
funds		 Endowment
funds
£
£		 £
Fixed assets
Tangible assets -
366,000
-
Investments -
-
-
Total fixed assets -
366,000
-
Current assets
Debtors 10,283
87,531
-
Investments -
-
10,783
Cash in bank and in hand 75,942
450,525
4,173
Total current assets 86,225
538,056
14,956
Creditors: amounts falling due
within one year
21,072
11,591		 -
Net assets 65,153
892,465
14,956
Represented by:
Unrestricted funds 65,153
-
-
Restricted funds -
892,465		 -
Endowment funds -
-
14,956
Total funds 65,153
892,465		 14,956

Page 22 of 23

PAROCHIAL CHURCH COUNCIL OF RAYLEIGH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

16. Independent examiner's fees
2022 fee		 Total
2022
Total
2021
£
£
3,900
-
2021 fee
2020 fee
Total		 -
2,160
-
1,680
3,900
3,840

17. Capital commitments

As part of the internal refurbishment of Holy Trinity Church, the PCC has contractual commitments for building works. At 31 December 2022, capital commitments due within one year are £14,648 (including VAT of £2,441) payable in April 2023. It is anticipated that the Department for Culture, Media & Sport will re-imburse 97.5% of the VAT on building works on presentation of invoices.

Page 23 of 23