St Bartholomew’s Church Annual Report and Accounts
2021
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
Table of contents |
Page Number |
|---|---|
Trustees’ Report |
3 |
Statement of Financial Actvites |
7 |
Balance Sheet |
8 |
Notes to the Financial Statements |
9 |
Independent Examiner’s Report |
16 |
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
2
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 2021
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 2021 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.
Public worship has not been restricted this year which has enabled us to maintain our regular pattern of daily worship without interruption. We have seen an increase in attendance at our Sunday Mass as well as across the weekday Masses and at major feasts. We have been able to welcome a number of new people and seen an increase in the number of our ‘worshipping community.’ Being open for casual visitors during the week remains a
3
significant part of our mission and the numbers of people visiting for private prayer remain steady.
The church school has resumed visiting church for school Mass which takes place several times a term. The clergy continue to visit school regularly to lead collective worship and we look at ways to encourage the deepening of faith for all ages.
Lent and Easter was a busy time in which we had a Lent Course, weekly Stations of the Cross and the usual Holy Week liturgies. The Lent Course was held over Zoom. This was, in part, due to the pandemic but also enabled some to join us who might otherwise struggle due to working patterns and how far away they live from the church. Stations of the Cross were well attended throughout Lent.
Christmas is a very special time of celebration where many sections of the community come together to join in the services. Children and adults alike join in and memories are made. Over the course of our carol service and other Christmas services we saw over 500 people join us.
Other significant liturgical events included Fr Philip’s farewell, Fr Nick’s licensing and our Patronal Festival. All were beautiful occasions and it was good to welcome so many people at them.
Teaching, baptising and nurturing new and existing believers
In 2021 there were 3 funerals held at St Bartholomew’s and the clergy took a further six funerals at the crematoriums. 5 baptisms and 1 confirmation also took place (some of the baptisms were delayed from 2020 as a result of the pandemic).
A group of 17 of us went on pilgrimage to Walsingham which was a valuable time of prayer and fellowship. It gave people the opportunity to learn more about living life as a Christian, to socialise, get to know people at a deeper level, share experiences, and spend leisure time and meals together.
Evangelism and outreach
Links with the church school continue to grow and flourish. Representation of church members on the governing body has increased as well as filling the roles of both Chairman and Vice-chairman. The PCC remains committed to supporting the life of the school in any way we can. This has included working together on the provision of a foodbank which supports school families and people who visit church.
A mission action plan was drafted by the Mission Group and approved by the PCC. This will be helping shape our focuses for mission and our activities over the next five years.
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 2021 it was enhanced by the completion of the kitchenette in the passageway and other smaller maintenance works and improvements. The Quinquennial Inspection was carried out over the summer and the report received by the PCC (items of which will be addressed over the next few years).
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 are responsible for visits to the sick and housebound and the Sacrament is regularly taken to those who are housebound and to people during stays in hospital.
Provision of tangible support to the poor and needy and charitable giving
We now work together with the school providing a foodbank. We were fortunate to receive a small legacy with instruction to use it for charitable aims within the parish. This has supported the foodbank and needy families. Support has also been given in other ways to people who present with material need at church or are in a state of
4
anxiety. We continue to subsidise certain community groups to make use of the church and in some cases offer free use for charitable causes. 10% of Christmas Service collections were divided between BHT Sussex and Voices in Exile and church members continue personally to support local charities and community initiatives through volunteering and donations.
Financial Review
The total receipts within Unrestricted Funds amounted to £64,314.66 compared with £55,501.14 in the previous year and are detailed in the Income and Endowments note 2 of the following accounts. Planned giving showed a 16% increase to £19,315 on the previous year’s giving. Gift Aid tax rebates increased appreciably to £8,319, illustrating how important it is for donors to make sure that their giving is tax-efficient .
Loose cash donations including church boxes increased to £14,768 from £12,933 the previous year. We started to offer the facility for contactless giving and a card machine was installed in the church, making a positive difference. Donations can now also be made through the church website.
Our income from letting the church for concerts and other events held up reasonably well and returned a small increase to £12,682.80 during the year compared with £11,821.36 in 2020. We obtained grants of £2,888.97 from the Listed Places of Worship grant scheme, which enabled us to recoup the VAT payable on repairs to the building and certain other costs.
Outgoing costs came to £107,638.93 during the year, a substantial increase from £86,389.05 in 2020. Much of this increase resulted form an increase in our contribution to the diocese from £37,000 to £50,000 to cover Parish Ministry Costs which include ministers’ stipends and pension costs, ministerial training, diocesan administration, maintenance of vicarages, and national church contribution.
Church insurance now has to be paid directly parishes rather than an inclusive charge within Parish Ministry Costs. The 2021 cost was £5,861 (£5,850 in 2020).
The balance of Unrestricted Funds reduced from £276,542 at the start of the year to £233,218 at the 31st December.
Moneys that we hold for specific purposes are maintained in various Restricted Funds totalling £293,148 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 keep most of our funds in the COIF Charities Deposit Account. The capital in the Lady Chapel and the Trumpets & Drums Restricted Funds is invested in CBF Church of England investment shares and a proportion of The Patterson Fund in COIF Charities Investment Fund and M&G Charifund.
5
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 Chairman Associate Vicar: Fr Philip Kennedy (until November 2021) Wardens: Christopher Tullett (until April 2021) Vice Chairman (until April 2021) Tony Firmin (until April 2021) Helen Barnett (from April 2021) Sheila Rawlings (from April 2021) Vice Chairman (from May 2021) Elected Members Mike Hedgethorne Secretary Gerard Robson (until October 2021) Chris Tullett (from April 2021) Bob Devey Ray Jewell John Spink Gill Bonner Derek Barnes Treasurer Sheila Rawlings (until April 2021) Mary Nixon (from April 2021) Co-opted Members Ben Scott (from May 2021-November 2021) Deanery Synod Helen Barnett Elaine Daniel Diocesan Synod William Parker (until February 2021) Ben Scott (from November 2021)
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: 29th January 2022
6
St Bartholomew’s Church, Brighton registered charity number 1129911
Statement of Financial Activities
| Unrestricted | Restricted | Endowment | Total Funds | |||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2021 | 2020 | ||
| Note | £ | £ | £ | £ | £ | |
| Incoming resources | ||||||
| Donatons and legacies | 2a | 45,291.23 | 1,842.50 | - | 47,133.73 | 37,705.47 |
| Charitable actvites | 2b | 643.20 | - | - | 643.20 | 121.00 |
| Other trading actvites | 2c | 12,812.57 | - | - | 12,812.57 | 11,884.87 |
| Investments | 2d | 5,547.56 | 1,958.47 | - | 7,506.03 | 8,636.31 |
| Other receipts | 2e | 20.00 | 2,300.00 | - | 2,320.00 | - |
| Total incoming resources | 64,314.56 | 6,100.97 | - | 70,415.53 | 58,347.65 | |
| Resources expended | ||||||
| Cost of raising funds | 3a | 250.66 | - | - | 250.66 | 60.96 |
| Cost of charitable actvites | 3b | 106,369.35 | 15,077.81 | - | 121,447.16 | 89,096.53 |
| Cost of other trading actvites | 3c | 1,018.92 | - | - | 1,018.92 | 2,288.21 |
| Total resources expended | 107,638.93 | 15,077.81 | - | 122,716.74 | 91,445.70 | |
| Transfers between funds | - | - | - | - | ||
| Net incoming/(outgoing) resources | (43,324.37) | (8,976.84) | - | (52,301.21) | (33,098.05) | |
| Other recognised gains/(losses): | ||||||
| on revaluaton of fxed assets | - | - | - | - | - | |
| on investment assets | - | 8,221.63 | 9,406.08 | 17,627.71 | (7,214.61) | |
| Net movement in funds | (43,324.37) | (755.21) | 9,406.08 | (34,673.50) | (40,312.66) | |
| Total funds brought forward | ||||||
| at 1 January 2021 | 276,542.79 | 293,903.76 | 182,312.25 | 752,758.80 | 793,071.46 | |
| Total funds carried forward | ||||||
| at 31 December 2021 | 233,218.42 | 293,148.55 | 191,718.33 | 718,085.30 | 752,758.80 |
7
St Bartholomew’s Church, Brighton registered charity number 1129911
Balance Sheet at 31 December 2021
| Notes Fixed assets Tangible fxed assets 6 Investments 7 Total fxed assets Current assets Stock - Debtors 9 2,317.54 Moneys on loan - Short term deposits 322,053.39 Cash at bank and in hand 16,812.27 341,183.20 Creditors: amounts falling due within one year 10 (1,565.40) Net current assets Total assets less current liabilites Creditors: amounts falling due afer one year 10 TOTAL NET ASSETS Funds 8 Endowment funds 11 Restricted funds 11 Unrestricted funds 11 |
2021 £ - 378,467.50 378,467.50 339,617.80 718,085.30 - 718,085.30 191,718.33 293,148.55 233,218.42 718,085.30 |
2020 £ - 210,839.79 210,839.79 - 2,949.75 - 522,793.87 18,979.30 544,722.92 (2,803.91) 541,919.01 752,758.80 - 752,758.80 182,312.25 293,903.76 276,542.79 752,758.80 |
|---|---|---|
Approved by the Parochial Church Council on 29 January 2022 and signed on its behalf by Fr Benjamin Eadon, PCC Chairman
The accompanying notes form part of these financial statements.
8
St Bartholomew’s Church, Brighton registered charity number 1129911
Notes to the financial statements for the year ended 31 December 2021
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.
9
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.
10
St Bartholomew’s Church, Brighton registered charity number 1129911
2. Income and endowments
| Incoming resources | Incoming resources | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total Funds | |||
| Funds | Funds | Funds | 2021 | 2020 | ||
| £ | £ | £ | £ | £ | ||
| Planned giving (excl tax refunds) | 19,210.00 | - | - | 19,210.00 | 16,111.00 | |
| Planned giving (no tax refunds) | 105.00 | - | - | 105.00 | 486.00 | |
| Loose cash collectons | 5,258.14 | - | - | 5,258.14 | 4,878.48 | |
| Other donatons / boxes | 9,510.22 | 359.00 | - | 9,869.22 | 8,216.96 | |
| Gif Aid recovered | 8,318.90 | 83.50 | - | 8,402.40 | 6,676.75 | |
| Legacies | - | 1,400.00 | - | 1,400.00 | 1,336.28 | |
| Grants | 2,888.97 | - | - | 2,888.97 | - | |
| 2a | Donatons and legacies | 45,291.23 | 1,842.50 | - | 47,133.73 | 37,705.47 |
| Fees for weddings & funerals | 643.20 | - | - | 643.20 | 121.00 | |
| 2b | Charitable actvites | 643.20 | - | - | 643.20 | 121.00 |
| Cofee and refreshments | 129.77 | - | - | 129.77 | 63.51 | |
| Sales of goods | - | - | - | - | - | |
| Church letngs | 12,682.80 | - | - | 12,682.80 | 11,821.36 | |
| Insurance claims | - | - | - | - | - | |
| 2c | Other tradingactvites | 12,812.57 | - | - | 12,812.57 | 11,884.87 |
| Investment dividends | 5,506.69 | 1,934.85 | - | 7,441.54 | 7,523.90 | |
| Bank & COIF deposit interest | 40.87 | 23.62 | - | 64.49 | 1,112.41 | |
| 2d | Investments | 5,547.56 | 1,958.47 | - | 7,506.03 | 8,636.31 |
| Other receipts | 20.00 | 2,300.00 | - | 2,320.00 | - | |
| 2e | Other receipts | 20.00 | 2,300.00 | - | 2,320.00 | - |
| TOTAL INCOMING RESOURCES | 64,314.56 | 6,100.97 | - | 70,415.53 | 58,347.65 |
11
St Bartholomew’s Church, Brighton registered charity number 1129911
3. Expenditure
| Resources expended | Resources expended | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total Funds | |||
| Funds | Funds | Funds | 2021 | 2020 | ||
| £ | £ | £ | £ | £ | ||
| Stewardship costs | 250.66 | - | - | 250.66 | 60.96 | |
| 3a | Cost of raising funds | 250.66 | - | - | 250.66 | 60.96 |
| Charitable grants and donatons | 85.72 | 1,010.00 | - | 1,095.72 | 163.75 | |
| Diocesan parish contributon | 50,000.00 | - | - | 50,000.00 | 37,000.00 | |
| Salaries and honoraria | 2,375.00 | 10,749.06 | - | 13,124.06 | 4,786.00 | |
| Parochial ministry costs | 2,317.22 | - | - | 2,317.22 | 462.56 | |
| Vicarage council tax and water | 4,754.01 | - | - | 4,754.01 | 1,593.27 | |
| Water, Gas, Electricity | 10,750.75 | - | - | 10,750.75 | 8,882.31 | |
| Printng and photocopying | 1,859.92 | - | - | 1,859.92 | 1,516.65 | |
| Other regular church running costs | 6,434.66 | - | - | 6,434.66 | 2,450.06 | |
| Church maintenance | 17,325.78 | 316.48 | - | 17,642.26 | 22,789.22 | |
| Upkeep of services | 3,423.20 | 3,002.27 | - | 6,425.47 | 2,522.51 | |
| Examiner's fee | 1,068.00 | - | - | 1,068.00 | 1,080.00 | |
| Church insurance | 5,861.92 | - | 5,861.92 | 5,850.20 | ||
| Bank charges | 113.17 | 113.17 | - | |||
| 3b | Cost of charitable actvites | 106,369.35 | **15,077.81 ** | - | 121,447.16 | 89,096.53 |
| Concert costs | 1,018.92 | - | 1,018.92 | 2,288.21 | ||
| - | ||||||
| - | ||||||
| 3c | Cost of other trading actvites | **1,018.92 ** | - | - | **1,018.92 ** | 2,288.21 |
| TOTAL | RESOURCES EXPENDED | 107,638.93 | 15,077.81 | - | 122,716.74 | 91,445.70 |
12
St Bartholomew’s Church, Brighton registered charity number 1129911
4. Staff Costs
-
a. Fees paid during the year
-
£13,124.06 paid to organists, singers and parish administrator.
-
b. Payments to PCC members (a) for reimbursement of purchase of goods and materials for church use
-
Fr Ben Eadon £2,688.50, Fr P Kennedy £141.84, Mrs S Rawlings £209.32, Mr M Hedgethorne £139.44, Mr R Jewell £14.92, Mrs H Barnett £566.01, Mrs E Daniel £14.75, Mr D Barnes £73.95
-
(b) to Fr Ben Eadon £1,909.17 expenses of office
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
| Market value at 1 January 2021 Disposals during the year Purchases at cost Net gains/(losses) on revaluaton Market value at 31 December 2021 |
£ 210,839.79 - 150,000.00 17,627.71 378,467.50 |
|---|---|
8. Analysis of net assets by fund
| Fixed assets for church use Investment fxed assets Current assets at bank and on deposit Other current assets Current liabilites Long term liabilites |
Unrestricted Restricted Endowment Total funds Funds Funds Funds 2021 £ £ £ £ - - - - - 186,749.17 191,718.33 378,467.50 232,468.26 106,397.40 - 338,865.66 2,315.56 1.98 - 2,317.54 (1,565.40) - - (1,565.40) - - - - 233,218.42 293,148.55 191,718.33 718,085.30 |
|---|---|
9. Debtors
| Income tax recoverable Church letngs COIF Deposit Accounts interest due |
2021 2020 £ £ 2,305.59 1,943.61 - 1,000.00 11.95 6.14 |
|---|---|
| 2,317.54 2,949.75 |
13
St Bartholomew’s Church, Brighton registered charity number 1129911
10. Creditors
| Amounts falling due within one year Accruals for gas and electricity utlites Vicarage council tax Amounts falling due afer more than one year There are no creditors more than one year |
2021 2020 £ £ 1,565.40 1,400.48 - 1,403.43 1,565.40 2,803.91 2021 2020 £ £ - - |
|---|---|
11. Statement of Funds
| Unrestricted Fund General fund Restricted Fund Flowers Fund Music Fund Christmas Gifs income Neville Trust income Kelly Charity income Lady Chapel Fund (Income) Lady Chapel Fund (Capital) Advent / Lent Appeals Trumpets & Drums (Capital) Building Fund Trumpets & Drums (Income) Lace Albs The Paterson Fund Organ Fund Walsingham Pilgrimage Vicar's Discretonary Fund Dennis Walmsley Legacy Endowment Fund Shaw Bequest Pegram Legacy Christmas Gifs Fund Neville Trust for the Poor Kelly Charity Total funds |
Bal b/fwd Income Expenditure Transfers, Bal c/fwd 1 Jan 2021 other gains 31 Dec 2021 and losses £ £ £ £ £ 276,542.79 64,314.56 (107,638.93) - 233,218.42 276,542.79 64,314.56 (107,638.93) - 233,218.42 298.59 42.50 (209.32) - 131.77 1,944.61 - (1,944.61) - (0.00) 10,012.48 508.71 - - 10,521.19 9,121.12 572.17 (100.00) - 9,593.29 190.29 26.43 - - 216.72 5,032.88 343.50 - - 5,376.38 11,841.66 - - 1,694.00 13,535.66 - - - - - 16,685.88 - - 2,386.99 19,072.87 316.48 - (316.48) - - 775.30 484.04 - - 1,259.34 2,000.00 - - - 2,000.00 228,748.19 23.62 (8,878.40) 4,140.64 224,034.05 6,936.28 - - - 6,936.28 - 2,300.00 (2,600.00) - (300.00) - 900.00 (129.00) - 771.00 - 900.00 (900.00) - - 293,903.76 6,100.97 (15,077.81) 8,221.63 293,148.55 140,754.66 - - 4,246.35 145,001.01 3,631.56 - - (241.29) 3,390.27 17,537.13 - - 2,508.76 20,045.89 19,488.33 - - 2,764.51 22,252.84 900.57 - - 127.75 1,028.32 182,312.25 - - 9,406.08 191,718.33 752,758.80 70,415.53 (122,716.74) 17,627.71 718,085.30 |
|---|---|
Total funds
14
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 open at the end of the year comprise The Flowers Fund,
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 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.
Walsingham Pilgrimage holds moneys paid for annual Walsingham pilgrimages.
Vicar’s Discretionary Fund to defray costs at the vicar’s discretion.
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides.
13. Charitable gifts and donations
| Home: Brighton Street Pastors Family Support Work S Bartholomew's School Foodbank etc Voices in Exile BHT (Sussex) Overseas: |
Unrestricted Restricted Endowed Total Funds Total Funds Fund Fund/s Fund/s 2021 2020 £ £ £ £ £ - - - - 76.25 - - - - 87.50 - 900.00 - 900.00 - 42.86 - - 42.86 - 42.86 - 42.86- - - - - - 85.72 900.00 - 985.72 163.75 |
Unrestricted Restricted Endowed Total Funds Total Funds Fund Fund/s Fund/s 2021 2020 £ £ £ £ £ - - - - 76.25 - - - - 87.50 - 900.00 - 900.00 - 42.86 - - 42.86 - 42.86 - 42.86- - - - - - 85.72 900.00 - 985.72 163.75 |
|---|---|---|
| 85.72 | 900.00 |
15
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 2021 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:
-
examine the accounts under section 145 of the Charities Act,
-
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
-
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 3 March 2022
Jenny Naylor FCCA The Accountancy Practice Chartered Certified Accountants Lancasters, West End Lane, Henfield, West Sussex, BN5 9RB
16