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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 1129909

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 FOR BREDON PAROCHIAL CHURCH COUNCIL

Clifton-Crick Sharp & Co. Ltd Chartered Accountants

40 High Street Pershore Worcestershire WR10 1DP

BREDON PAROCHIAL CHURCH COUNCIL

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14 to 15

BREDON PAROCHIAL CHURCH COUNCIL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

The PCC is a charity registered with the Charity Commission on 1June 2009. We are registered under the name "The Parochial Church Council of the Ecclesiastical Parish of St Giles, Bredon in the Diocese of Worcester." There is one charity and one trust with which the PCC is associated in connection with St Giles Church, namely:

The Friends of St Giles

Bredon Meadow Trust, from which the PCC receives a rental income

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1129909

Principal address

The Rectory Main Road Bredon Tewkesbury Gloucestershire GL20 7LT

Trustees Churchwardens:

Mrs M F Doney Mr P W Whitehead

Members of the Parochial Church Council (PCC) who have served from 1 January 2020 until the date of this report were:

Mrs M F Doney * (Churchwarden until 4 November 2020) Mr P W J Whitehead #* (Lay Vice Chair from 7 May 2019) Miss L Bath (Hon Treasurer from 1 January 2018) Mrs E Cantle (Assistant Churchwarden St Giles) Mrs D L Denny Mrs V M Ebbage Mrs E M Lane (Assistant Churchwarden St Giles) Mr P M Meadows (Assistant Churchwarden Bredon's Norton) Mrs L Poulton Mrs B Baynes (PCC Secretary from 7 May 2019) Mrs P Frith Mrs J Whitfield Mrs Carol Miller (Appointed 4 November 2020) Mrs I Brewis (Appointed 4 November 2020) Mr C Wolstenholme Mr J Rankin

denotes Deanery Synod member (DS)

Bredon's Norton Church Officers:

Mr P M Meadows (Assistant Churchwarden) Mr J Rankin (Hon Treasurer from 11 August 2019) Mr M Barrett (Safety Officer)

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.

Page 1

BREDON PAROCHIAL CHURCH COUNCIL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

REFERENCE AND ADMINISTRATIVE DETAILS Independent examiner

Clifton-Crick Sharp & Co. Ltd Chartered Accountants 40 High Street Pershore Worcestershire WR10 1DP

The Rector

Interregnum - Since 28 September 2018 The Rectory Main Road Bredon Tewkesbury GL20 7LT

STRUCTURE, GOVERNANCE AND MANAGEMENT

Operating under the Parochial Church Council Powers Measure 1956, the PCC is a corporate body established by the Church of England. The only statutory sub-committee is the Standing Committee (SC). Decisions made by the SC are subject to ratification by the full PCC at its next meeting.

The parish of Bredon and Bredon's Norton consists of Bredon village, the village of Bredon's Norton and the three smaller villages of Westmancote, Kinsham and Bredon's Hardwick. At the 2001 census the parish had a population of 2,720 occupying 1,155 households - of which a fraction over half lived in Bredon itself. This population was forecast to increase by 5.5% by the time of last year's census, although the detailed figures for Bredon have yet to emerge.

OBJECTIVES AND ACTIVITIES

Aims & purposes

The PCC has the responsibility of co-operating with the incumbent, the Rev Canon Matthew Baynes, in promoting the whole mission of the Church - pastoral, evangelistic, social and ecumenical - in the ecclesiastical parish. To facilitate this work the PCC is also specifically responsible for maintaining the fabric of St Giles and the adjoining Church Rooms, and the Chapel of Ease at Bredon's Norton

When planning our activities for the year, the incumbent and the PCC have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In co-operation with the incumbent, the PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish communities at St Giles and Bredon's Norton. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish.

ACHIEVEMENT AND PERFORMANCE

This past year has again been extremely challenging for very different reasons. None us could have envisaged the impact COVID 19 and how this would affect us all.

The church has been closed for the majority of 2020 with only a few services possible. The protracted lockdowns we have all experienced have impacted in so many ways including the ongoing recruitment of an additional Priest to serve alongside Revd. Allison Davies across the Bredon Hill Group. Throughout this most difficult time Allison has singlehandedly shouldered the responsibility for the 14 churches that comprise the BHG. This has been a huge task. Help and valued assistance has been provided by a number of non-stipendiary priests without whom many of the few services offered could not have taken place.

The Church and Diocese have predicted a continuing shortfall in income as a result of the closure of churches and the inability of Parishes to meet their Share contributions. This will undoubtedly have a residual impact and may limit the number of full time Priests that can be maintained throughout the Diocese.

Parish income has also been affected by important annual fundraising events for both Bredon and Bredon's Norton being cancelled due to the social distancing restrictions on physical gatherings in place. I suspect that this will continue to impact well into next year.

On a brighter note we have managed to open the church for Private Prayer each Sunday and the Revd. Allison Davies has offered weekly virtual services via the Zoom Platform.

Page 2

BREDON PAROCHIAL CHURCH COUNCIL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

ACHIEVEMENT AND PERFORMANCE

I would like to conclude my report this year by thanking Mick Meadows and John Rankin for their support throughout the year. I would also like to mention Mary Doney who left her appointment as Churchwarden in April 2020 following the sad death or her husband Jon. Mary and Jon were so much part of St Giles and the wider community and her departure from both the church and latterly from the village has left a void.

When we eventually emerge from this current crisis the church and the pattern of services offered will be very different. Accepting and embracing these changes will be a challenge to us all but I remain confident that collectively we will do so and with God's help and guidance we will grow again together.

Peter Whitehead

Lay Vice Chair, Bredon with Bredon's Norton PCC

I used this extract from the Book of St James in my report last year. It is entitled: Patience in Suffering.

I believe it captures both the fears and the hopes of us all as we attempt to navigate our lives through these very uncertain times.

Be patient, then, brothers and sisters, until the Lord's coming. See how the farmer waits for the land to yield its valuable crop, patiently waiting for the autumn and spring rains. You too, be patient and stand firm, because the Lord's coming is near. Don't grumble against one another, brothers and sisters, or you will be judged. The Judge is standing at the door!

Brothers and sisters, as an example of patience in the face of suffering, take the prophets who spoke in the name of the Lord. As you know, we count as blessed those who have persevered. You have heard of Job's perseverance and have seen what the Lord finally brought about. The Lord is full of compassion and mercy.

FINANCIAL REVIEW

Reserves policy

The PCC strives to maintain sufficient reserves to ensure that it has the necessary working capital to meet expenditure on the maintenance of the church buildings and plant as well as being prepared for unforeseen emergency repairs and replacements. This is estimated as a minimum of nine months expenditure on General Account for St Giles and considerably more for Bredon's Norton where the congregation, and therefore the income, is considerably smaller.

Page 3

BREDON PAROCHIAL CHURCH COUNCIL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

FINANCIAL REVIEW

St Giles

2020 has understandably been a tricker financial year for St Giles as it has been with many other churches. With the pandemic restricting services and fundraising, our income for the year has been significantly reduced whereas some of the main expenses remained unchanged. This year's parish share for St Giles has been £51,666 (2019: £48,515) and is, as always, our biggest expense. However, we have also had some one-off legacy donations in the year.

Points to note this year include:

o Gutter repairs and repointing on the church - £721

o Repairs and replacement of electrical water heater for church rooms - £757

o Maintenance of roof alarm for church - £629

Understandably, this year the expenses have outweighed the income. The PCC has and will continue to review the expenses for the coming year and adjust where necessary and practicable.

As always, the very valued contributions from the Parish magazine, donations from regular givers, church room rental, gift aid, support from The Friend's of St Giles and one-off donations are hugely appreciated. As is the hard-work, effort, support and care given by the members of the community and all the members of the PCC committee.

Bredons Norton

The overall result for the year showed a deficit of just over £3,000 against a surplus of £1,170 in 2019.

Income for the year dropped from £14,480 to £6,849, a 52% reduction. Main reasons:

Expenses totalled just under £10 k, against £13.3 k in the previous year, the main item being Parish Share, £6.5 k, against £8.6 k in 2019, see note below.

Parish Share. The gradual dwindling of the Church's cash reserves over the year led to a discussion between regular attendees & supporters, and then to the decision to take the nuclear option of suspending the Parish Share. This was a decision taken with reluctance, and one that will be reconsidered when we are in a stronger position to do so. A cash flow forecast is being prepared which it is hoped will indicate the level of contribution that can be considered without too much further erosion of reserves.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

............................................. Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BREDON PAROCHIAL CHURCH COUNCIL

I report on the accounts for the year ended 31 December 2020, which are set out on pages six to thirteen.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. that accounting records were not kept as required by section 130 of the Act; or

  2. that the accounts do not accord with those records; or

  3. that the accounts do not comply with the accounting requirements of the Act; or

  4. that there is further information needed for a proper understanding of the accounts.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.

Meinir Bird ICAEW Clifton-Crick Sharp & Co. Ltd Chartered Accountants 40 High Street Pershore Worcestershire WR10 1DP

Date: .............................................

Page 5

BREDON PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted
funds
Restricted funds
Notes
£
£
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
59,064
-
Activities for generating funds
2
-
-
Investment income
3
891
-
Other incoming resources
14,507
-
Total incoming resources
74,462
-
RESOURCES EXPENDED
Costs of generating funds
Fundraising trading: cost of goods sold and other costs
4
-
-
Other resources expended
89,336
208
Total resources expended
89,336
208
NET INCOMING/(OUTGOING) RESOURCES
(14,874)
(208)
RECONCILIATION OF FUNDS
Total funds brought forward
87,845
46,738
TOTAL FUNDS CARRIED FORWARD
72,971
46,530
31.12.20
Total
funds
£
59,064
-
891
14,507
74,462
-
89,544
89,544
(15,082)
134,583
119,501
31.12.19
Total
funds
£
67,145
14,313
1,146
24,140
106,744
5,089
93,952
99,041
7,703
126,880
134,583

The notes form part of these financial statements

Page 6

BREDON PAROCHIAL CHURCH COUNCIL

BALANCE SHEET AT 31 DECEMBER 2020

Unrestricted
funds
Restricted funds
Notes
£
£
FIXED ASSETS
Investments
6
25,000
-
CURRENT ASSETS
Debtors
7
6,642
1
Cash at bank and in hand
42,128
46,529
48,770
46,530
CREDITORS
Amounts falling due within one year
8
(799)
-
NET CURRENT ASSETS
47,971
46,530
TOTAL ASSETS LESS CURRENT LIABILITIES
72,971
46,530
NET ASSETS
72,971
46,530
FUNDS
9
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.12.20
Total
funds
£
25,000
6,643
88,657
95,300
(799)
94,501
119,501
119,501
72,971
46,530
119,501
31.12.19
Total
funds
£
25,000
7,688
102,694
110,382
(799)
109,583
134,583
134,583
87,845
46,738
134,583

The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 7

BREDON PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

Accounting convention

These financial statements are presented as required by the Church Accounting Regulations 2006 together with applicable accounting standards, the statement of recommended Practice 2005 and the Charities Act 2011.These financial statements have been prepared under the historical cost convention.

Incoming resources

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the PCC where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included.

Collections are recognised when received by or on behalf of the PCC.

Planned giving receivable under Gift Aid is recognised only when received.

Income Tax recoverable on Gift Aid donations is recognised when the income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Interest is accounted for when receivable. Any tax recoverable on such income is recognised in the same accounting year.

The PCC is not registered for VAT.

Resources expended

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure.

Purchase of items for sale such as information leaflets, notelets, tea towels and books where the value is less than £1,000 are written off when made

Church activities include the costs of running the parish, maintaining church property and payments of parish share.

Governance costs relate to the independent examination of the PCC accounts.

Other income

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

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 8

BREDON PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES - continued

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application for the general purposes of the PCC. Funds designated by the PCC for particular purposes are also unrestricted.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the church for particular purposes. The cost of raising and administering such funds are charged against the specific fund.

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

2. ACTIVITIES FOR GENERATING FUNDS

3.

31.12.20 31.12.19
£ £
Fundraising events - 14,313
INVESTMENT INCOME
31.12.20 31.12.19
£ £
Rents received 780 950
Deposit account interest 111 196
891 1,146

4.

FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS

31.12.20 31.12.19
£ £
Purchases - 2,715
Other costs - 1,032
Support costs - 1,342
- 5,089

5.

TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019 .

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019 .

Page 9

BREDON PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2020

6. FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 January 2020 and 31 December 2020 25,000
NET BOOK VALUE
At 31 December 2020 25,000
At 31 December 2019 25,000
There were no investment assets outside the UK.
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Other debtors 6,643 7,688
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Other creditors 799 799
9. MOVEMENT IN FUNDS
Net movement
At 1.1.20 in funds At 31.12.20
£ £ £
Unrestricted funds
General fund (825) - (825)
St Giles Church, Bredon 62,491 (11,731) 50,760
Bredon's Norton Church 26,179 (3,143) 23,036
87,845 (14,874) 72,971
Restricted funds
Bell Fund 1,199 - 1,199
Organ Fund 32,870 (208) 32,662
Fabric Fund 3,290 - 3,290
Bell Fund 9,379 - 9,379
46,738 (208) 46,530
TOTAL FUNDS 134,583 (15,082) 119,501

Page 10

BREDON PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2020

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
St Giles Church, Bredon 67,613 (79,344) (11,731)
Bredon's Norton Church 6,849 (9,992) (3,143)
74,462 (89,336) (14,874)
Restricted funds
Organ Fund - (208) (208)
TOTAL FUNDS 74,462 (89,544) (15,082)
Comparatives for movement in funds
Net movement
At 1.1.19 in funds At 31.12.19
£ £ £
Unrestricted Funds
General fund - (825) (825)
St Giles Church, Bredon 55,757 6,734 62,491
Bredon's Norton Church 25,206 973 26,179
80,963 6,882 87,845
Restricted Funds
Bell Fund 452 747 1,199
Organ Fund 32,802 68 32,870
Fabric Fund 3,290 - 3,290
Bell Fund 9,373 6 9,379
45,917 821 46,738
TOTAL FUNDS 126,880 7,703 134,583

Page 11

BREDON PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2020

9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund (405) (420) (825)
St Giles Church, Bredon 88,944 (82,210) 6,734
Bredon's Norton Church 14,268 (13,295) 973
102,807 (95,925) 6,882
Restricted funds
Bell Fund 762 (15) 747
Organ Fund 1,100 (1,032) 68
Fabric Fund 2,054 (2,054) -
Bell Fund 21 (15) 6
3,937 (3,116) 821
TOTAL FUNDS 106,744 (99,041) 7,703

A current year 12 months and prior year 12 months combined position is as follows:

Net movement
At 1.1.19
in funds
At
£
£
Unrestricted funds
General fund
-
(825)
St Giles Church, Bredon
55,757
(4,997)
Bredon's Norton Church
25,206
(2,170)
Restricted funds
Bell Fund
452
747
Organ Fund
32,802
(140)
Fabric Fund
3,290
-
Bell Fund
9,373
6
45,917
613
TOTAL FUNDS
126,880
(7,379)
31.12.20
£
(825)
50,760
23,036
1,199
32,662
3,290
9,379
46,530
119,501

Page 12

BREDON PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2020

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund (405) (420) (825)
St Giles Church, Bredon 156,557 (161,554) (4,997)
Bredon's Norton Church 21,117 (23,287) (2,170)
177,269 (185,261) (7,992)
Restricted funds
Bell Fund 762 (15) 747
Organ Fund 1,100 (1,240) (140)
Fabric Fund 2,054 (2,054) -
Bell Fund 21 (15) 6
3,937 (3,324) 613
TOTAL FUNDS 181,206 (188,585) (7,379)

Page 13

BREDON PAROCHIAL CHURCH COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

31.12.20 31.12.19
£ £
INCOMING RESOURCES
Voluntary income
Donations 29,361 30,874
Gift aid 29,703 36,271
59,064 67,145
Activities for generating funds
Fundraising events - 14,313
Investment income
Rents received 780 950
Deposit account interest 111 196
891 1,146
Other incoming resources
PCC fees 529 6,606
Magazine income 7,841 7,209
Church room hire 6,137 7,771
Bredons Norton - (952)
Insurance receipt - 3,506
14,507 24,140
Total incoming resources 74,462 106,744
RESOURCES EXPENDED
Fundraising trading: cost of goods sold and other costs
Fundraising costs - 2,715
Other costs - 1,032
- 3,747
Other resources expended
Parish share 58,218 57,076
Church running costs 8,261 6,475
Ministry expenses 956 3,266
Insurance 6,055 5,918
Church maintenance 10,160 12,061
Magazine expenses 3,538 4,595
Sundries 554 1,019
Upkeep of services 358 220
Charitable giving 87 3,322
88,187 93,952

Support costs

This page does not form part of the statutory financial statements

Page 14

BREDON PAROCHIAL CHURCH COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

31.12.20 31.12.19
£ £
Management
Independent examination 1,357 1,342
Total resources expended 89,544 99,041
Net (expenditure)/income (15,082) 7,703

This page does not form part of the statutory financial statements

Page 15