2020-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Berkswich

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Annual Report for the year ending 31[st] December 2020

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The Vicar’s Reflections

Dear all ,

Welcome to our 2020 Annual Report. I think it’s fair to say that when historians look back on this decade that 2020 will be considered quite a year!

One particular issue has featured largely in our minds every month of 2020 – Coronavirus.

January saw us begin to consider how the virus would affect our services, as we took some initial steps to tighten up our hygiene practices during the distribution of communion (I remember mid-January hunting around the pharmacies in Stafford for enough anti-bacterial hand-gel to replace the existing stock in our creedance tables and home communion sets).

February saw the words ‘Coronavirus’ first appear in parish risk assessments, together with some initial attempts to mitigate the impact (I’m sure we all remember fumbling attempts to learn the British Sign Language for ‘Peace be with you’ as an alternative to a handshake during the Peace).

Early March, the rather alien practice of sanitising hands before entering a building began; the format of our Lent Lunches had to be completely revised; and a few weeks before lockdown began, we saw some of our communion practices change after we took the decision to suspend the Common Cup and begin to receive in one kind only.

On the morning of the 16[th] of March, after the Vicarage had to go into isolation following one of the children developing symptom, I had to make plans to cover the services for Sunday 22[nd] . By the evening of that day, those plans were redundant after the Health Secretary announced that Acts of Worship had to be suspended – an announcement which resulted in the longest suspension of public acts of worship this country has ever seen, with no worship taking place in our churches until we returned to Holy Trinity in September. From that point on, we have all had to cope with constantly changing plans and guidance.

I am pleased to be able to report, however, that despite this suspension the Eucharist still managed to be celebrated in this Parish each and every Sunday and Feast Day throughout that time. For the six months from Mothering Sunday 2020 to early September, the Vicarage dining room was converted into a film studio (complete with greenscreen, blackout curtains, and extra lighting and, for the duration, meals served wherever we had space) as we dipped our toes into the now familiar concept of ‘online worship’ – something which, I suspect, will in some form become a permanent feature of our lives. I must give personal thanks to the family who, even now, are still finding the family laptops, TVs, and other equipment co-opted for parish services and events (including at times when they ought to have been used for homework!).

As a Parish we have so many people to thank for enabling us to continue to gather to worship in some manner during this time. During the early parts of the outbreak, the Standing Committee met almost daily, and for a short period of time our PCC met weekly, to make plans and discuss how the parish could operate at this time – we should all give thanks to God for their dedication and willingness to give so much to ensure we could continue.

The Wardens, clergy, readers, intercessors, choir and countless others have all had to adapt to a different way of worshipping. We should forever be grateful to them for their willingness to explore this new world in which we have found ourselves – Christmas 2020 would certainly not have been as special without the incredible work of our Virtual Choir (and the team of people who so skilfully edited each individual recorded contribution into one).

One thing we should be thankful to God for is the way this time has forced us to consider our sense of spirituality in our homes – over lent and Holy Week we were encouraged to set up ‘sacred spaces’ in our homes in which we could pray and meditate, and I know many in our congregation have kept these spaces going. The pandemic also saw the creation of the Berkswich Lockdown Stations of the Cross, which were

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created using materials (fabric, music scores from the choir) which should have been used during our Holy Week services had they happened in church.

We should also give thanks to those whose skills and expertise has given us the technology to still be able to remain in contact with one another – what would we have done in these circumstances without Zoom and other tools to be able to still see and hear from each other?

One of the truly frustrating aspects of our year was the delay and changes to the ordination to the Priesthood of our curate, David Clark. Under normal circumstances, an ordination sees us gather together in great numbers to rejoice. This year, the dates had to be postponed several times, and the service itself was much more restrained than normal. We must all give thanks to David for his patience and forbearance at this difficult time. He, together with Joy and John have been a tremendous support to us all in very difficult circumstances.

We also have to comment on the impact that these events have had on the training of our Reader-in-training Henry. The entire framework of the Reader training which Henry began in 2019 has had to be reconfigured from physical settings to virtual. This has required a lot of flexibility and (as we all have had to do so with the move online) much patience. Again, we should extend our thanks to him for his dedication and hard work.

Along with our Worship, we continued to find many ways to share God’s Love with our Community:

countless members of our congregations helped shielding neighbours by picking up shopping, prescription requests, and other essential items
We held twice weekly ‘virtual coffee mornings’
Joy managed a telephone tree of volunteers who, on a regular basis, agreed to contact as many of our housebound and lonely as we could, providing some much-needed company
Our Parish Magazine, The Three Decker, remained published – albeit electronically
Funeral ministry, while reduced in content and very different, was still able to take place
Ending the year on a high with Light up Berkswich windows from over 70 people decorated in the theme of a Christmas song or carol. The vast majority of the windows were created by nonchurchgoers, and it was good to be able to reach them in this way.

As we finish 2020, many questions for the future remain. It is inevitable that changes will have to be made following this time – both in our country and in our church. Finances will inevitably remain difficult and as a society whatever normal we end up in will be different to times pre-Covid. When social distancing is dropped and we can return fully to our church buildings, some familiar faces will be missing (and the rest, especially mine, looking a little bit older!). In times like this we have to lean on the steadfast love of God – a love which even in the challenges and difficulties of our lives remains.

I look forward to walking with you as we find out what the next chapter of the story of God’s church here in Berkswich looks like. This report is shorter than usual – many of the activities and events we would usually mark and celebrate have had to be paused – but I commend it and all the work of the Parish to you.

With my deep gratitude for all the love, service and commitment shown by so many to our Loving God. May God continue to bless you, those dear to you, and the work you undertake in His name.

Fr Graham

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Administrative information.

The Parish of Berkswich is a Registered Charity number 1129997 and has three churches: Holy Trinity (the Parish Church) is situated in Baswich; St Thomas’ is situated in Walton-on-the-Hill, and All Saints is situated in Brocton. The parish is part of the Diocese of Lichfield within the Church of England. The correspondence address is: Parish Office, Holy Trinity Church, Baswich Lane, ST17 0BY. Website: www.berkswich.org.uk

Vicar: The Revd Graham Adamson SCP Associate Priest: The Revd Joy Bishop Assistant Priest: The Revd John Sterling

Curate: The Revd David Clerk Reader-in-training: Henry Birtley

Parish Office Administrator: Pauline Aston

PCC Treasurer: Andrew Morrison

PCC Secretary: Vacant

Church Wardens: Christine Gilson & Patrick Park

Congregational Wardens:

(Holy Trinity) Beryl Foster (St Thomas') Colin Jones (All Saints) Bob Gilson

Deanery Synod Representatives: Dorothy Sterling (ex-officio) and Julie Morrison

Elected PCC members and year appointed: Henry Birtley (2019), Madeleine Botfield (2015), Madeline Dudek (2020), Mark Dudek (2020), Mary Sapsford (2020), Julie Grymel (2020), Beryl Foster (2017), Margaret Johnson (2016), Dorothy Sterling (ex-officio), Mary Moss (2017), Julie Morrison (ex-officio), Phil Botfield (2018), Keith Bradley (2017), Warren Low (2015), Bob Moore (2015), Andrew Morrison (ex officio)

Ex officio members of PCC are: Clergy, Parish Churchwardens, Deanery Synod representatives. The post of Congregational Warden does not lead to an automatic place on PCC. Those wishing to be PCC members as well as PCC Secretary, Treasurer or Congregational Wardens must stand for election in their own right. After serving on the PCC for six years it is currently the parish policy for people to take a year off before standing again.

Chair of Buildings and Churchyards Committee: Phil Botfield

Chair of the Social Committee: Bob Moore

Chair of the Mission and Outreach Committee: Mary Moss

Chair of the Finance Committee: Andrew Morrison

Safeguarding Co-ordinator: Mary Moss & Revd. Graham Adamson SCP

Planned Giving Officer: Julie Morrison

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Parish Bankers; Cooperative Bank, PO Box 250, Delf House, Southway, Skelmersdale, WN8 6WT Independent Examiner: Diocese of Lichfield

Architects: Wood, Goldstraw & Yorath LLP

Day to day management control of the churches is exercised by the Incumbent Revd. Graham Adamson, and the Churchwardens, Christine Gilson and Patrick Park, contactable through the Parish Office, Holy Trinity Church, Baswich Lane, Stafford, ST17 0BY, Telephone 01785 253111.

Structure, Management and Governance

The Parochial Church Council (PCC) is a body corporate established by the Church of England. The Ecclesiastical Parish of Berkswich operates under the Parochial Church Council (Powers) Measure 1956. The PCC is registered with the Charity Commission, number 1129997.

The method of appointment of PCC members is set out in the Church Representation Rules. All those who attend our services are encouraged to register on the Electoral Roll and to stand for election to the PCC. PCC meetings are all public meetings and all members of the congregation are invited to attend. The PCC held 15 meetings during the year (most of them extraordinary meetings to discuss the Pandemic). Members are welcome to attend at all PCC meetings, but do not have a vote. It is the policy of this church to hold in reserves the equivalent of two months general running costs and an additional one month’s salary costs

The vast majority of our PCC meetings this year have been held virtually, and concerned with the operating of the parish under these very different circumstances.

Copies of our approved policies are available at http://www.berkswich.org.uk/our policies.html

PCC Sub-Committees:

Standing Committee

Fr. Graham Adamson (Vicar), Christine Gilson (Parish Warden), Patrick Park (Parish Warden), Warren Low (PCC Vice-Chair), Andrew Morrison (Finance Officer), Vacant (Secretary),

Buildings and Churchyards Committee

Phil Botfield, Patrick Park, Colin Jones, Beryl Foster, Bob Gilson, Warren Low, Julie Grymel, Andrew Morrison, Pauline Aston (Parish Administrator)

Parish Finance Committee

Fr. Graham Adamson, Andrew Morrison, Julie Morrison, Patrick Park, Christine Gilson, Keith Bradley, Pauline Aston, Parish Office Administrator

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Mission and Outreach Committee

Mary Moss, Dorothy Sterling, Revd. John Sterling, Madeleine Botfield, Christine Gilson, Margaret Johnson, Warren Low, Henry Birtley, Mary Sapsford, Mark Dudek, Madeline Dudek.

Employment Committee

Fr Graham Adamson, Andrew Morrison, Phil Botfield

Fundraising and Social Committee

Bob Moore, Beryl Foster, Julie Morrison, Jean Alden, Madeleine Botfield, Sheila Daniel, Monica Mudway, Bob Mudway, Chris Bowen, Alison Philp, Sue Hatton

PCC members receive information on trustee responsibilities, basic health and safety, risk management and safeguarding procedures. The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). All PCC members are encouraged to complete the on-line safeguarding courses, C0 and C1.

Reserves Policy

It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. This is equivalent to £36,098. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year-end was £X which is substantially higher than this target.

Risk Management

The Church Wardens with the Parish Health and Safety Officer carry out regular Health and Safety Reviews and regularly inspect premises for potential hazards. We have safeguarding policies in place for child protection and for work with vulnerable adults, including rigorous DBS checking of staff and volunteers. Our insurances are reviewed annually to ensure adequate cover. An informal review of any new risks which may impact the work of the Church in the Parish is ongoing.

Church Attendanc e 2020

The average Sunday service attendances are as follows: (Jan-Mar) Holy Trinity: 68 adults, 6 (under sixteen) Jan-Mar) St Thomas': 17 adults, 1 (under sixteen) (Jan-Mar) All Saints: 32 adults, 1 (under sixteen)

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Consolidated Online (Mar-Sept) – 93

Physical & Virtual (Sept-Dec) – 80 online, 14 physical

The average weekday service attendances (Jan-March) are as follows:

Holy Trinity: 43

All Saints: 5

Parish Electoral Roll: there are currently 164 people on the Electoral Roll (APCM 2020 =163)

Occasional Offices

Funerals: 59

Baptisms: 1 Weddings: 1 Burial of Ashes: 2

Fresh Expressions average monthly attendance (Jan-Mar only)

Holy Trinity (Trinity Ark) 90 St Thomas’ 0 All Saints 0

Statement of Public Benefit

The Parish of Berkswich demonstrates public benefit with the following activities

Regular public worship open to all.
The provision of sacred space for personal prayer and contemplation.
Pastoral work, including visiting the sick, frail and bereaved.
Teaching of Christianity through sermons, courses and small groups.
Taking of religious assemblies in schools.
Promotion of Christianity through staging of events and meetings and the distribution of literature.
Promotion of the whole mission of the church through provision of activities for senior citizens, parents, toddlers, young people and other special needs groups.
Teaching and discussion of Christian Ethics.
Environmental/Ethical issues e.g. jumble sales (unsold items recycled), supporting other charities in the UK and overseas.
Community involvement, including the support of local cultural events (music, artistic, etc) and social action.
Encouraging local community and commercial activities, through advertising local services and facilities via the Three Decker, our Parish Magazine.

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Objectives and Activities

The Parochial Church Council (Powers) Measure 1956 states that the PCC: is to co-operate with the Minister in providing in the ecclesiastical parish the whole Mission of the Church, pastoral, evangelistic, social and ecumenical.
In the Parish of Berkswich we continue to develop within the Diocesan aim to Follow Christ in the Footsteps of Chad.
Our mission continues to be to proclaim the Gospel according to the doctrines and practices of the Church of England. The PCC maintains an overview of worship throughout the parish and assists in the involvement of the many groups that that live within the parish.

Achievements and Performance

1. Development of opportunities for prayer, reflection and faith sharing

a. Baptism and Marriage preparation provide opportunities for teaching, support and welcome to the church.
b. Pre-Easter workshops for children were held at Holy Trinity, and Stations of the Cross/Nativity were held for years five and six in our Church School.
c. Special Christmas services in each church welcomed many families and schools to joyful celebration.
d. Regular quiet sessions offer opportunities for the recently bereaved to have a space where they can have peace to reflect.
e. The drop-in continues to provide much valued and appreciated opportunities for support and fellowship
f. Advent Quiet Days have taken place in Holy Trinity
g. Pilgrim courses were held throughout the year.
h. Monthly Sunday Evening services include Come to the Quiet, a Quarterly memorial service, a service of Healing and Wholeness, and an Evensong with Discussion Sermon.
i. Fortnightly Bible Study Group

Planning and development of fundraising activities

Well proven fund-raising events - Parish Quiz Nights, Raffles (at every event of course), Lent lunches, Harvest Supper, etc. are a staple of the year. We have a number of concerts/recitals drawing in the wider community, but the major event of the year and one which raises the most money from a single event, is the Parish Summer Fete. Like the Fete, the Christmas Fayre also provides money-making opportunities which not only assist in financially supporting the parish, but UK and overseas charities also. All our events, as well as fundraising to help our finances, are a major part of the Parish Outreach into the local community.

2. Exploration of Eucharistic and Social Life in ways that lead to growth opportunities.

Advent and other discipleship courses were held across the parish which gave opportunities to learn and worship together in formal and informal settings, and to meet people. Special welcome services and Patronal Festivals and social events are joyful occasions and give opportunities to welcome members of other churches, and our local community.

3. Ecumenical links

The parish remains a part of the LoveStafford ecumenical group and is a part of the local ecumenical Christmas and Easter Card scheme.

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2020 Reports

Stafford Deanery Synod 2020

We have three representatives on Deanery Synod, Julie Morrison, Mary Sapsford and Dorothy Sterling (ex officio), who is also a member of the Standing Committee.

Due to the lockdown, no Synod meetings were held in 2020. We look forward to them resuming (even if online for a short period) in 2021.

Buildings and Churchyards Report 2020

From March till September, our buildings were closed for worship. Following the relaxation of lockdown over the summer, we tentatively returned to worship in Holy Trinity (the largest of our churches, so the easiest building to keep the required 2m social distancing in) in September. Worship continued there until the second lockdown in November where, while we were not permitted to hold public acts of worship, we were permitted to stream the service from church.

The actions needed to ensure that the church building is covid secure has required us to make some (hopefully) temporary alterations. Boundary tape to mark social distancing has been placed on all the floors, ‘high contact’ items (eg kneelers) have had to be removed or cleaned after every use, and several of the pews have had to be roped off. We will rejoice when these markers can be permanently removed from the building. A through risk assessment and processes for ensuring we have records of everyone who has entered the buildings for any purpose (required for the government Test & Trace function) has been carried out.

Sadly, the lockdown has also impacted on the work of the various gardening teams. The stay at home rules required us to cease work completely for quite extended periods of time, and even now the gardening teams are limited – the rule of six and guidance which requires individual households work in separate ‘zones’ limits what we are able to do. We are very grateful to all who have so diligently continued doing what they can in very difficult circumstances. As with the buildings, we have a detailed coronavirus risk assessment policy to ensure the safety of our volunteers, and anyone who has assisted with the gardening has to have their details retained for Test and Trace purposes.

When we return to all our buildings and gardens fully, we will be grateful for any support and assistance you can give us in helping fully recommission our properties.

Obviously while all this is happening, our buildings are still aging and requiring maintenance. Just before lockdown began, the doors in All Saints which had been damaged by the lintel were replaced; the lightening conductor and earthing rods in St Thomas’s were extensively improved, and other small repair works carried out.

The trees in our Churchyard continue to be an issue especially for neighbours, we receive a number of complaints each year and try to work with our neighbours given the constraints that are on us. An

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audit of the churchyard trees was undertaken during the year and advice has been taken from the Diocesan surveyor. We anticipate that further work will be needed regarding this matter.

The roofing problems at Holy Trinity remain, as do issues with our church bells. The oldest of our bells is just under 700 years old, and part of the bell frame dates from the 13[th] Century – a hard task is ahead of us to ensure that they do not fall silent permanently.

Holy Trinity Lych Gate is in need of refurbishment and we are grateful to Bob Gilson for the work he has started in addressing this.

St Thomas’ tower similarly requires quite substantial work to the louvres, frames and clock duct.

We had just begun gathering together a small team of volunteers to form a working party for minor B&C repairs/projects. We hope once lockdown ends we will be able to use them to help with minor works.

Many thanks go to the Congregational Wardens who have continued to be vital in the physical management of the churches.

Parish Treasurer’s Report for 2020

What can you say about 2020 – a year like no other in History! Comparisons with 2019 are just not possible because of the limitations on meetings, meetings both spiritual and social.

There have been positives however despite this lack of social interaction: The Parish share was met in full thanks to the generosity of donors, many of whom made their contributions though direct bank credits, and the fact that our Share was reduced by the Diocese because of the effect of the Pandemic. Without either of these the Parish would not have our yearly commitments. I am reminded of the widow’s mite in the gospels of Mark and Luke……

Although income was severely reduced, expenditure was also reduced and the Government Furlough scheme payments we were able to continue to employ our Parish Administrator. Payments were also made to our organists and cleaners to continue to secure their services. There were also reduced payments to the utility companies because of the lack of use of our buildings.

We were also able to provide on line services whilst meetings were restricted, without having to purchase costly equipment, something that looks destined to continue and restrictions on meetings slowly become lifted We have much to be grateful for in 2020 because we have been able to adapt and because of God’s providence – Hallelujah

Andrew Morrison Treasurer

Planned Giving and Gift Aid Officers Report for 2020

We started 2020 with 111 people in the scheme and finished with about 95 as a number of people have moved to the Direct Giving scheme run by Lichfield diocese due to the pandemic.

I have completed a table showing the last three years of Parish Planned Giving and Gift Aid contributions from you, as shown below.

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Source of donation	2018	2019	2020
Total Planned Giving Donations Gift Aided	£38,771	£38,747	£38,974
Total Planned Giving Donations Not Gift Aided	£12,103	£10,023	£5,063
Grand Total from PlannedgivingScheme	£50,874	£48,770	£44,017
One-Off White Gift Aided Donation Envelopes	£5,658	£7,123	£4,996
Gift Aided Tax reclaim on Gift Aided Donations	£10,552	£10,894	£10,438
Grand Total Income for Year	£67,084	£66,787	£59,451

We have had a decrease in this year’s overall figures. The planned giving figures are down as are the white envelopes, which haven’t really been used much this year. Obviously this was because of no church services and some people not being able to give.

These figures do not include monies from Direct Giving or Just Giving. These are sorted out by the Lichfield Diocesan Gift Aid Team who send any monies from these schemes directly to the church bank account. Neither does it include monies raised by the “Coffee Mornings” which were good fun to attend.

The majority of the Parish income comes from our Planned Giving Scheme donations and Gift Aided Tax being reclaimed. This money is used to pay the Parish Share, which in turn pays the clergy wages and the upkeep for the churches; it also helps other churches who have only a small congregation and so are unable to support themselves.

If anyone wishes to join the Planned Giving Scheme, you can either contact one of the Congregational Stewardship Recorders or myself. My phone number can be found in the church magazine, which for the past year has been on-line only.

I would like to thank all the Congregational Stewardship Recorders who assist me. They are Sheila Daniel for Holy Trinity, Colin Jones for St Thomas’, and Bob Moore for All Saints. Thank you all of you, for all that you do.

Julie Morrison – Parish Gift Aid Secretary

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The PCC of Berkswich

Financial Statements for the Year Ended 31st December 2020

Accounting Policies

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 201 1 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102).

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. 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 informal gatherings of Church members.

There may be minor discrepancies in the totals as the pence are not being shown.

Cashflow Statement

The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.

Going Concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern

- Post balance sheet events

The worldwide outbreak of the COVID-19 virus represents a significant event since the end of the financial year. The Charity has reviewed its cash flow forecasts and considered the impact on going concern, concluding that the going concern basis remains an appropriate basis of preparation for these financial statements given the likely cash flow impact of operations for 12 months from the date of signing this report. COVID-19 is considered to be a non-adjusting post year end event and therefore has not been taken into account in preparing these Financial Statements as at 31 December 2019

Accounting Estimates and Prior Year Errors

No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period.

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Description of Funds

Unrestricted funds are income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the trustees' annual report.

Restricted funds comprise of two elements :-

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 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.

Accounting Policies continued

Endowment funds are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

Income

Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Expenditure

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Governance and Support Costs

Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice.

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Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage.

Fixed Assets

Consecrated and benefice property is not included from the accounts by s.10(2)(a)&(C) of the Charities Act 2011.

Moveable church furnishings held by the Vicar 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 (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.

No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial.

Investments

Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received.

Creditors and Accruals

Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.

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Berkswich PCC

End of Year Financial Statements

Year ending 31 December 2020

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Berkswich

Statement of Financial Activities For the period from 01 January 2020 to 31 December 2020

	Unrestricted	Restricted		Endowment			Total			Prior year
	funds	funds		funds			funds			total funds
Income and endowments from:
Donations and legacies	84,849	22	-					84,871			105,895
Income from charitable activities	9,357	-	-					9,357			8,425
Other trading activities	7,803	-	-					7,803			12,663
Investments	2,883	44	-					2,927			2,479
Other income	-80	-	-					-80			1,153
Total income	104,812	66	-					104,878			130,614
Expenditure on:
Raising funds	-	-	-			-					614
Expenditure on charitable activities	123,411	2,714	-					126,125			148,715
Other expenditure	1,916	-	-					1,916			2,489
Total expenditure	125,327	2,714	-					128,041			151,819
Net income / (expenditure) resources before transfer	-20,515	-2,647	-					-23,163			-21,205
Transfers:
Gross transfers between funds - in	1,636	345	-					1,981			4,160
Gross transfers between funds - out	-333	-1,648	-					-1,981			-4,160
Other recognised gains / losses
Gains/losses on investment assets	-	-	-			-					9,143
Gains on revaluation, fixed assets, charity's own use	-	-	-			-			-
Net movement in funds	-19,212	-3,950	-					-23,163			-12,062
Reconciliation of funds
Total funds brought forward	78,234	26,317			65,121			169,672			181,734
Total funds carried forward	59,022	22,367			65,121			146,510			169,672
Represented by
Unrestricted
General fund	53,625	-	-					53,625			72,837
Designated
Parish Accounts (Des)	5,397	-	-					5,397			5,397
Restricted
Agency collection	-	-	-			-			-
AS Brocton Fund	-	9,502	-					9,502			12,629
Churchyard Fund	-	3,282	-					3,282			4,024
Flower Fund	-	391	-					391			443
HT Baswich Fund	-	-43	-					-43			62
Interior Decoration	-	1,234	-					1,234			1,001
Parish Share Appeal	-	82	-					82			82
Ramp Appeal	-	4,351	-					4,351			4,335
Restoration Fund	-	780	-					780			780
ST Walton Fund	-	953	-					953			1,015
Youth Development Fund	-	1,835	-					1,835			1,946
Endowment
LDT Endowment Fund	-	-			65,121			65,121			65,121
	There may be minor discrepancies in the totals if the pence are not being shown

Page 17

Berkswich

Balance Sheet detailed

As at As at 31/12/2020 31/12/2019	As at As at 31/12/2020 31/12/2019	As at As at 31/12/2020 31/12/2019	As at As at 31/12/2020 31/12/2019
Fixed assets 6435: Church Equipment 8,607 8,607 6440: LDT Endowment - shares 65,121 65,121 6441: LDT Endowment - deposit - - Total Fixed assets 73,728 73,728 Current assets 6501: Bank current account Co-op 12,668 3,865 6505: Bank deposit account Co-op business sele 3,058 2,058 6510: CBF 7001D deposit account 14,876 17,423 6515: CBF 7003D deposit account 4,112 4,094 6520: CBF 7004D deposit account 69,729 69,434 6525: IDS Lichfield 1,234 1,034 6590: Petty Cash in hand 21 21 Z05: Accounts Receivable 4,767 2,564 Total Current assets 110,465 100,495 Liabilities 6699: Agency collections 3,440 1,622 Z04: Accounts Payable 34,243 2,929 Total Liabilities 37,683 4,550 Net Asset surplus (deficit) 146,510 169,672 Reserves Excess/(deficit) to date -23,163 -21,205 Z01: Starting balances 169,672 181,734 Z02: Gains/(losses) on investment assets - 9,143 Total Reserves 146,510 169,672 Represented by Funds
	General (Unrestricted) 53,625 72,837 Designated 5,397 5,397 Restricted 22,367 26,317
	Endowment	65,121	65,121
	Total	146,510	169,672

Page 18

Berkswich

Fund movement summary Selected period: 01 January 2020 to 31 December 2020

----- Start of picture text -----
Fund balances Incoming Outgoing Gains and Fund balances
Fund Transfers
brought forward Resources Resources Losses Carried forward
AS - AS Brocton Fund 12,629 - 2,311 -816 - 9,502
CHYD - Churchyard Fund 4,024 - 238 -505 - 3,282
END - LDT Endowment Fund 65,121 - - - - 65,121
FF - Flower Fund 443 22 75 - - 391
HT - HT Baswich Fund 62 - - -105 - -43
IDS - Interior Decoration 1,001 40 - 192 - 1,234
Parish - Parish Accounts (Des) 5,397 - - - - 5,397
PS - Parish Share Appeal 82 - - - - 82
REST - Restoration Fund 780 - - - - 780
RMP - Ramp Appeal 4,335 4 - 12 - 4,351
ST - ST Walton Fund 1,015 - - -62 - 953
YDF - Youth Development Fund 1,946 - 91 -20 - 1,835
General - General fund 72,837 104,812 125,327 1,303 - 53,625
Totals 169,672 104,878 128,041 - - 146,510
----- End of picture text -----

Page 19

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DIOCESE OF LICHFIELD Independent Examins report to the trusteeslmembers of The PCC of Berkswi(h RoÉstewed th•nty number 1129997 illiiies olthe Truses and I •Ait s Y)t rwuired for thts yè¥ uThler Sea•)n 144 of the thaiitits kt2011 lthe thilies kt) and that an 14515llbl olthe Charti ACL and ninatK)n inclwle5 a of tho xcountY recLYds tythè drity a cony¥tson ofthe xcothits eserted with th¢)st rn¢0$. 11 al dje$ Consi¢? of unusual itn ordtsdosurs in the Xcots. and seeking t401¢$fwrn thè trurtees (oncerning any such manw& The proce&Jres urthrtaken do rbot wo¥wJe •ll the evKIee that would be rEquwed in an alit, and conseqty no opinKm 15 asto wlther th? ac(Dts sa out in the Chaiiw IA(cwnt5 Rtportsl Regula% I( other th•n reqthrefflent th•the . 23111r2021 Hill FCMACGMA Lxhfvld Dioosan Board of St Marfs Hou5t. Thè Ch)se. ithld W513 7LD Tql: QIYJ >30 FI. 111545 3fffjQJY

Jill Page 24

The PCC of Berkswich

Financial Statements for the Year Ended 31st December 2020

Accounting Policies

There may be minor discrepancies in the totals as the pence are not being shown.

Cashflow Statement

The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.

Going Concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern

- Post balance sheet events

Accounting Estimates and Prior Year Errors

No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period.

1 | P a g e

Description of Funds

Restricted funds comprise of two elements :-

a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest

Accounting Policies continued

Income

Expenditure

Governance and Support Costs

2 | P a g e

Fixed Assets

Consecrated and benefice property is not included from the accounts by s.10(2)(a)&(C) of the Charities Act 2011.

Investments

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received.

Creditors and Accruals

Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.

3 | P a g e

Berkswich PCC

End of Year Financial Statements

Year ending 31 December 2020

Page 4

Berkswich

Statement of Financial Activities For the period from 01 January 2020 to 31 December 2020

	Unrestricted	Restricted		Endowment			Total			Prior year
	funds	funds		funds			funds			total funds
Income and endowments from:
Donations and legacies	84,849	22	-					84,871			105,895
Income from charitable activities	9,357	-	-					9,357			8,425
Other trading activities	7,803	-	-					7,803			12,663
Investments	2,883	44	-					2,927			2,479
Other income	-80	-	-					-80			1,153
Total income	104,812	66	-					104,878			130,614
Expenditure on:
Raising funds	-	-	-			-					614
Expenditure on charitable activities	123,411	2,714	-					126,125			148,715
Other expenditure	1,916	-	-					1,916			2,489
Total expenditure	125,327	2,714	-					128,041			151,819
Net income / (expenditure) resources before transfer	-20,515	-2,647	-					-23,163			-21,205
Transfers:
Gross transfers between funds - in	1,636	345	-					1,981			4,160
Gross transfers between funds - out	-333	-1,648	-					-1,981			-4,160
Other recognised gains / losses
Gains/losses on investment assets	-	-	-			-					9,143
Gains on revaluation, fixed assets, charity's own use	-	-	-			-			-
Net movement in funds	-19,212	-3,950	-					-23,163			-12,062
Reconciliation of funds
Total funds brought forward	78,234	26,317			65,121			169,672			181,734
Total funds carried forward	59,022	22,367			65,121			146,510			169,672
Represented by
Unrestricted
General fund	53,625	-	-					53,625			72,837
Designated
Parish Accounts (Des)	5,397	-	-					5,397			5,397
Restricted
Agency collection	-	-	-			-			-
AS Brocton Fund	-	9,502	-					9,502			12,629
Churchyard Fund	-	3,282	-					3,282			4,024
Flower Fund	-	391	-					391			443
HT Baswich Fund	-	-43	-					-43			62
Interior Decoration	-	1,234	-					1,234			1,001
Parish Share Appeal	-	82	-					82			82
Ramp Appeal	-	4,351	-					4,351			4,335
Restoration Fund	-	780	-					780			780
ST Walton Fund	-	953	-					953			1,015
Youth Development Fund	-	1,835	-					1,835			1,946
Endowment
LDT Endowment Fund	-	-			65,121			65,121			65,121
	There may be minor discrepancies in the totals if the pence are not being shown

Page 5

Berkswich

Balance Sheet detailed

As at As at 31/12/2020 31/12/2019	As at As at 31/12/2020 31/12/2019	As at As at 31/12/2020 31/12/2019	As at As at 31/12/2020 31/12/2019
Fixed assets 6435: Church Equipment 8,607 8,607 6440: LDT Endowment - shares 65,121 65,121 6441: LDT Endowment - deposit - - Total Fixed assets 73,728 73,728 Current assets 6501: Bank current account Co-op 12,668 3,865 6505: Bank deposit account Co-op business sele 3,058 2,058 6510: CBF 7001D deposit account 14,876 17,423 6515: CBF 7003D deposit account 4,112 4,094 6520: CBF 7004D deposit account 69,729 69,434 6525: IDS Lichfield 1,234 1,034 6590: Petty Cash in hand 21 21 Z05: Accounts Receivable 4,767 2,564 Total Current assets 110,465 100,495 Liabilities 6699: Agency collections 3,440 1,622 Z04: Accounts Payable 34,243 2,929 Total Liabilities 37,683 4,550 Net Asset surplus (deficit) 146,510 169,672 Reserves Excess/(deficit) to date -23,163 -21,205 Z01: Starting balances 169,672 181,734 Z02: Gains/(losses) on investment assets - 9,143 Total Reserves 146,510 169,672 Represented by Funds
	General (Unrestricted) 53,625 72,837 Designated 5,397 5,397 Restricted 22,367 26,317
	Endowment	65,121	65,121
	Total	146,510	169,672

Page 6

Berkswich

Fund movement summary Selected period: 01 January 2020 to 31 December 2020

Page 7

DIOCESE OF LICHFIELD Independent Examinerfs report to the trustees/members of The PCC of Be$wICh ibilibts al the Tnthe5 aNI I Mlit is not required for thi5 yw uThler Secmn 144 of the Cthairties kn2011 lthe tharrriÈs P&t) and that an It is my nSpls1r 145ISI{b) of the CharitiesArt. and 5eeinE eyplanati0115 frnrn the trv5tee5 concerning any such matter5. The &vere5 uThlwtsken do not wovwSe all set tyJt in the chall Repoltsl ReÉul•)r6 2(K78 other than m rnqi•rement thatthe . 23111r2021 Hill FCMACGMA Lxhfvld Dioosan Board (rf St Marfs Housè. Thè Ch)se. ithld W513 7LD Tel: 01543 In545

Independent Examiner’s report to the trustees/members of The PCC of Berkswich Registered charity number 1129997

I report on the accounts for the year ended 31[st] December 2020 which are set out on the following pages.

Respective responsibilities of the Trustees and Independent Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees 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 the 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 material matters have come to my attention which gives me cause to believe that in any material respect:

accounting records were not kept in accordance with section 130 of the Charities Act or
the accounts do not accord with the with the accounting records
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: ………………………………………….. Jonathan Hill FCMA CGMA Lichfield Diocesan Board of Finance St Mary’s House, The Close, Lichfield WS13 7LD

23/11/2021 Date: …………………………………

Lichfield Diocesan Board of Finance

St Mary’s House, The Close, Lichfield, WS13 7LD Tel: 01543 306030 Fax: 01543 306039

Lichfield Diocesan Board of Finance Inc. is a charitable company limited by guarantee and registered in England (Company No. 239561). The Board is a Registered Charity (No. 1107827).