St Bartholomew’s Church Annual Report and Accounts
2020
The Ecclesiastical Parish of St Bartholomew, Brighton in the Diocese of Chichester Charity Registration Number 1129911
## **The Parochial Church Council of St Bartholomew’s Church, Brighton**
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_Table of contents_|_Page Number_
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Trustees’ Report|3
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Statement of Financial Actvites|7
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Balance Sheet|8
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Notes to the Financial Statements|9
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Independent Examiner’s Report|16
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Website: www.stbartholomewsbrighton.org.uk
Incumbent: Father Benjamin Eadon CMP The Clergy House, 9 Russell Place, Brighton BN1 2RG
Independent Jenny Naylor FCCA examiner: Lancasters, West End Lane, Henfield BN5 9RB
Bankers: Lloyds Bank, Brighton Branch PO Box 1000, BX1 1LT Barclays Bank, Leicester, LE97 2BB
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# **Parochial Church Council of St Bartholomew, Ann Street, Brighton Registered Charity no. 1129911**
## **Trustees’ Annual Report and Financial Statements for the year ending 31 December 2020**
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## **Our aims and purposes as a charity**
St Bartholomew’s Parochial Church Council (PCC) has the responsibility of cooperating with the Vicar, Fr Benjamin Eadon, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Bartholomew’s Church.
## **What we planned to do to achieve our charitable objectives**
When planning our activities for the year, the PCC considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’.
The council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.
For 2020 we discussed and planned the following objectives and activities to fulfil our aims:
- Enabling as many people as possible to worship at our church
- Enabling as many people as possible to become part of our parish community
- Teaching, baptising and nurturing new and existing believers
- Maintaining an overview of worship throughout the parish
- Putting faith into practice, through prayer and scripture, music and sacrament
- Offering worship and prayer
- Promoting the gospel and assisting people from all walks of life to find life in Jesus Christ
- Providing pastoral care for people living in the parish
- Providing assistance to the poor and needy of the parish
- Giving in accordance with our charitable objectives
- Reaching out to the wider community
- Maintaining the fabric of the church as a place of worship and for the community to access.
## **What we achieved and how we affected beneficiaries’ lives**
## _**Attendance at worship and private prayer**_
The church family welcomes visitors from within as well as outside the parish boundary. Visitors attend by personal choice and it is our great pleasure to welcome anyone from all walks of life to take part in the life of the church. We contend that voluntary attendance to worship the Lord Jesus Christ is a major demonstration of the public benefit of our activities.
Attendance at worship has been severely affected this year due to Coronavirus. There were two periods in which public worship was not permitted to take place, one of which also included the closure of places of worship. During times when public worship was not permitted a weekly celebration of the Mass was recorded and uploaded to our YouTube channel once the interregnum came to an end at the end of May. A number of people have remained
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shielding since the first lockdown of 2020. However, we have seen some new faces join us for worship and while numbers of people visiting for private prayer have been lower than the previous year we have still seen significant footfall when church has been open.
The church school would normally visit St Bartholomew’s regularly for Mass. Unfortunately, this has not been possible for most of the year but since the beginning of the current academic year our clergy have been in school on a weekly basis to lead collective worship and we continue to look at ways to encourage the deepening of faith for all ages.
Most of Lent and Easter occurred during the first lockdown so the usual liturgies of Holy Week were not celebrated.
Christmas is a very special time of celebration where many sections of the community come together to join in the services. Our capacity has been drastically reduced this year but the carol service, crib service, Midnight Mass and Mass of Christmas morning continued with ticketed places. Over the course of carol services and other Christmas services we saw over 200 people.
Other significant liturgical events included our Patronal Festival in August and the Licensing of Fr Philip and Induction of Fr Ben in November. Both were beautiful occasions, and it was good to welcome as many as we could at them.
## _**Teaching, baptising and nurturing new and existing believers**_
In 2020 there was 1 funeral conducted and 3 baptisms were due to take place. However, the baptisms had to be postponed due to either positive coronavirus tests or lockdown. These are all due to take place in 2021.
A short online Bible study course was run during Advent looking at the gospel readings for Sundays in Advent which provided an opportunity to reflect on and deepen our understanding of the scriptures using Lectio Divina.
## _**Evangelism and outreach**_
Links with the church school continue to grow and as well as involvement with collective worship we are represented by church members on the governing body and committed to supporting the life of the school in anyway we can. This has included planning to start a nurture group in the school which will include pupils who have challenges in their home life or educational development.
## _**Provision of the church building and church hall for people to enjoy**_
Our church continues to be appreciated by our parishioners, and many others, as a space where life events are celebrated with joy and thanksgiving. In 2020 it was enhanced by the redecoration of the doors on the south side of the church.
In addition to worship, the church building is used for other occasions such as concerts, fayres, social events and community group meetings.
It is also important to us that the church is available for private prayer not just to the church family but to the wider visiting community. To this end the church building is open most days of the year and visitors come in to pray, to light candles, to have a look around, and for peaceful respite.
## _**Provision of pastoral care for people living in the parish**_
The clergy and lay ministers of communion are responsible for visits to the sick and housebound. Communion is regularly taken to the housebound and hospital visits are made if visits are allowed.
## _**Provision of tangible support to the poor and needy and charitable giving**_
We continued to have a food basket which provides for those in need. Support has also been given in other ways to people who present with material need at church or are in a state of anxiety. We continue to subsidise certain community groups to make use of the church and in some cases offer free use for charitable causes. Church members also continue personally to support local charities and community initiatives through volunteering and donations.
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## _**Financial Review**_
The total receipts within Unrestricted Funds amounted to £55,501 and are detailed in the Income and Endowments section 2 of the following accounts. This represented a diminution of over £22,000 compared with receipts in 2019. Much of our income sustained a reduction in this extraordinary year. Planned giving was down to £16,111 from £19,775 in 2019 although this was not as great as it could have been because a number of new monthly donations by bankers’ order were instituted.
Loose cash donations on the collection plate fell from £10,497 in 2019 to £4,878. Donations through the collecting boxes (the ‘Ark’ and wall boxes) reduced to £8,216 from £10,330 in 2019. Tax reclaimed from HMRC on Gift Aid donations came to £6,676 compared with £8,784 in 2019.
Our income from letting the church for concerts and other events held up very well and returned a small increase to £11,821 during the year compared with £10,745 in 2019. A number of quite high-earning events took place and we were fortunate in being able to time all of this activity so as not to coincide with lockdowns.
Outgoing costs came to £86,389 during the year, much increased from £63,834 in 2019. This was largely attributable to (a) an increase to £37,000 (£27,000 in 2019) in the annual amount we pledged to the diocese to cover our Parish Ministry Costs and (b) an increase form £10,265 in 2019 to £22,789 in church maintenance and church building costs. On the plus side, the cost of gas, electricity and water was less, at £8,882 from £12,946 in 2019.
Our diocesan Parish Contribution represented 50% of the total ministry costs of some £74,000 allocated to St Bartholomew’s, covering not only the stipend, national insurance, pension and housing costs of the incumbent, but also a proportion allocated for each parish in the diocese of the costs of diocesan and national church administration. Council tax and water rates on the vicarage are additional costs which have to be paid by the PCC. Our pledge towards ministry costs will increase to £50,000 in 2021 and will gradually increase over subsequent years until we reach the stage of meeting these costs in full.
Church insurance now has to be paid directly by parishes rather than an inclusive charge within Parish Ministry Costs. The 2020 cost was £5,850 (£5,700 in 2019).
The balance of Unrestricted Funds reduced from £307,430 at the start of the year to £276,542 at the 31st December.
Moneys that we hold for specific purposes are maintained in various Restricted Funds totalling £293,903 at the 31st December. Details of the sums held in these funds are set out in Note 11 to the Financial Statements with a summary of the purpose of each fund explained in Note 12.
## _**Reserves policy**_
It is PCC policy to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. In view of the capital sum that we now hold in the Unrestricted Fund, this requirement is more than adequately met.
It is our policy to invest funds in the COIF Charities Deposit Fund and, for the capital in the Lady Chapel Restricted Fund and the Trumpets & Drums Restricted Fund, in CBF Church of England investment shares.
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## **Structure, governance and management of the charity**
The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.
During the year the following served as members of the Parochial Church Council:
## _Ex Officio members_
Vicar: Fr Benjamin Eadon (May 2020) Chairman Associate Vicar: Fr Philip Kennedy (November 2020) Wardens: Christopher Tullett Vice Chairman Tony Firmin _Elected Members_ Gill Bonner Derek Barnes Treasurer Sheila Rawlings Mike Hedgethorne Secretary (June 2020) Gerard Robson Bob Devey Ray Jewell (October 2020) John Spink _Deanery Synod_ Helen Barnett Elaine Daniel _Diocesan Synod_ William Parker
Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent and other licensed clergy, lay readers licensed to officiate in the church), the churchwardens and members of the Deanery, Diocesan or General Synods and nine members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.
This Trustees’ Annual Report was approved by the PCC and signed on their behalf by Fr Benjamin Eadon, PCC Chairman:
Date: 30th January 2021
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## **St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **Statement of Financial Activities**
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**St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **Balance Sheet at 31 December 2020**
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## **St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **Notes to the financial statements for the year ended 31 December 2020**
## **1. Accounting policies**
## **Basis of preparation**
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current (2016) Statement Of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. 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 affiliation to another body, nor those which are informal gatherings of church members.
## **Funds accounting**
Funds held by the PCC are:
_Unrestricted funds_ - general funds which can be used for PCC ordinary purposes
_Restricted funds_ - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; 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 the year is carried forward as a balance on that fund.
_Endowment funds_ - funds for which the capital must be maintained; only income arising from the investment of the
endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.
## **Income and endowments**
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably
## **Donations and legacies**
_Collections_ are recognised when received.
_Planned giving receivable_ is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.
_Gift aid recovered_ is recognised when the income to which it is attached is recognised.
_Grants and legacies_ are recognised when the formal offer in writing of the funding, is received by the PCC.
## **Charitable activities**
Statutory fees for weddings and funerals are recognised when the office occurs.
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## **Other trading activities**
These are nominal costs relating to hiring the church for concerts and are recognised when paid.
## **Investment income**
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.
## **All other income**
All other income is recognised in accordance with the above overall policy.
## **Gains and losses on investments**
Realised gains are recognised when the investments are sold.
Unrealised gains and losses are accounted for on revaluation at 31 December.
## **Expenditure**
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably.
## **Grants**
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.
## **Church activities**
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.
## **Fixed assets**
## _Tangible fixed assets_
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 1 January 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.
All expenditure on consecrated or beneficed buildings and individual items costing under £1,000 are written off in the year they were incurred.
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**St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **2. Income and endowments**
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**St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **3. Expenditure**
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**St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **4. Staff Costs**
## **5.Transfers between funds**
There have been no transfers between funds.
## **6. Tangible fixed assets**
Currently, there are no such assets to report. The church's photocopier is leased on a quarter to quarter basis at a quarterly rental of £240 including VAT.
## **7. Investments**
## **8. Analysis of net assets by fund**
## **9. Debtors**
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## **St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **10. Creditors**
## **11. Statement of Funds**
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## **St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **12. Explanation of the Funds in note 11**
## _**Endowed funds**_
The Shaw and Pegram Funds are held by the Diocese as custodian trustee and provide an income from the underlying investments which is used towards the payment of our Parish Contribution.
The Christmas Gifts Fund, Neville Trust for the Poor and Kelly Charity represent moneys bequeathed to St Bartholomew’s very many years ago to provide income for distribution in small sums to the poor.
## _**Restricted funds**_
The restricted funds comprise the Flowers Fund,
The Music Fund, established many years ago for the purchase of music scores.
The Christmas Gifts, Neville Trust and Kelly Charity hold the income streams from the capital investments described above.
The Lady Chapel Fund, for the refurbishment of the little Lady Chapel.
Advent and Lent Appeals Fund holds seasonal donations made for local or international charities.
The Building Fund is the balance of a legacy which is being used to help towards building maintenance costs.
The Trumpets & Drums Fund provides income to defray the cost of relevant instrumentalists in our occasional orchestra.
The Lace Albs Fund is being held for the eventual replacement of vestments.
The Patterson Fund is a legacy left to be spent for the music and the vestments.
The Organ Fund is a legacy left to be spent on the organ.
_**Unrestricted funds** are not subject to any donor restrictions and can be spent as the PCC decides._
## **12. Charitable gifts and donations**
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## **INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST BARTHOLOMEW BRIGHTON**
This is my report to the Parochial Church Council (PCC) of the Ecclesiastical Parish of St Bartholomew, Brighton, on the annual report for the year ended 31st December 2020 set out on pages 7 to 15.
## **Respective responsibilities of trustees and examiner**
The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
1. examine the accounts under section 145 of the Charities Act,
2. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145 (5)(b) of the Charities Act, and
3. to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met;
or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
Date 2 March 2021
Jenny Naylor FCCA The Accountancy Practice Chartered Certified Accountants Lancasters, West End Lane, Henfield, West Sussex, BN5 9RB
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