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2021-12-31-accounts

Charity Registration Number: 1130001

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

PCC Information Page 1
Council Members Report Pages 2 to 10
Independent Examiners Report Page 11
Statement of Financial Activities Page 12
Balance Sheet Page 13
Notes to the Financial Statements Pages 14 to 19

Page 1

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT

PCC INFORMATION

Principal Address

The Vicarage 120 Church Lane East Aldershot Hampshire GU11 3SS

Parochial Church Council Members

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. As from April 2008 the membership structure was reorganised to form a PCC with each church having representation as freely elected by the members with no defined number of representatives from each church up to a maximum of 12 elected members.

During the year the following served as members of the PCC:

Vicar The Reverend Alwyn Pereira
Churchwardens Richard Fawn Resigned July 2021
Michael Clist Resigned July 2021
Christine Liddle Appointed September 2021
Ursula Sutherland Appointed September 2021
Representatives on the Deanery Synod Clem Beevis
Alan Hilliar
Parish Clerk Val Renton
Representatives Angela Horton
Michael Clist (Treasurer) Resigned July 2021
Ian Powditch
Claire Allan
Alexandra Davidson (Secretary)
Linda Humphreys
Sarah Warren‐Smith Appointed May 2021
Jessica McCauley Appointed May 2021
LLM Urs Johnston Appointed July 2021
Parish Secretary Sophie Watkins Appointed October 2021
Bankers Central Board of Finance NatWest Bank Plc.
of the Church of England 30 Wellington Street
St Alphage House Aldershot
2 Fore Street Hampshire
London EC2Y 5AQ GU11 1YJ
Independent Examiner Wise & Co.
Chartered Accountants &
Statutory Auditors
Wey Court West
Union Road
Farnham
Surrey GU9 7PT

Page 2

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT COUNCIL MEMBERS REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

1. Legal Status

The PCC is formed under the Church of England Assembly (Powers) Act 1919 and Parochial Church Council (Powers) Measure 1921 and currently regulated by Church Representation Rules Schedule 3 of the Synodical Government Measure 1969. The PCC is registered with the Charity Commission, charity number 1130001.

2. Objects of the PCC

The PCC is responsible for co‐operating with the Incumbent in promoting, in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. It also has maintenance responsibilities Measure 1969.

3. Committees

Standing Committee: This is the only Committee required by law. It has power to transact the business of the PCC between its meetings of that Body, subject to any directions given by the Council. Other Committees are formed as and when required.

4. Achievements and Performance

The PCC met 5 times since the last APCM

As of 31st December 2021, there were 139 people (2020 ‐ 126) on the Parish Electoral Roll.

The average weekly attendance, based on an average week in October, was 65 (2020 ‐ 85, 2019 ‐106) in non Covid affected weeks. The COVID‐19 pandemic coupled with a failure (and subsequent decommissioning of the boilers) of the heating system caused huge disruption to church attendance. The Trustees have paid due regard to the requirements for public benefit and believe that the Charity provides opportunities for all. In doing so we have been intentional about practicing a culture of invitation and hospitality, and relationship building based on values of being God’s loving community here in Aldershot, in all our activities:

WORSHIP —a deep, lavish and abundant experience of God that is reflected in the care for people in Aldershot WHOLENESS —making sure we build safe communities of unity and solidarity while celebrating our differences WELLBEING —meeting the physical, mental and spiritual needs of all our community so that the whole community flourishes

We have done this through the provision of

117 Services (excluding zoom) 13 Baptisms 9 Funerals and 2 Internment of Ashes

6 Weddings 1 Renewal of Vows

Total Attendance: Adults 3711 Children (under 16) 711 excl. schools, and Play café, viz., these are the total number of visitors to our Services held in the church building.

There were three objectives set in the previous year: dealing with fabric improvements (mainly involving the Ascension); building our Pastoral Care Capacity and our Organisational Capacity

FABRIC IMPROVEMENTS: We received the Church Buildings Council Report regarding the Ascension which rather than instigating church closure processes recommended the location and suggested finding a more missional approach to solve the use of the building. A group was set up to explore possible initiatives.

PASTORAL CARE CAPACITY – We welcomed Urs Johnston (LLM) to the leadership team. Urs focussed on building up our Pastoral Care team.

ORGANISATIONAL CAPACITY – We increased our numbers of volunteers with a new Youth Ministry, recruitment for children and creche ministry, and recruited a leader for Play Café.

Page 3

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT COUNCIL MEMBERS REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

However, it became clear, as we opened up after Lockdown that there were pressing needs to help people explore, encounter and reconnect with God in worship; to create safe spaces to re‐connect with each other and build community (especially re‐socialising the children); to tackle mental health and wellbeing issues and overcome isolation.

Fig: 1 Ways we have created community and helped in facilitating encounters with God throughout the year

Fig.1 shows photographs of our various attempts and includes our zoom services during Lockdown (Filmed by Hannah Pereira)

Page 4

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT COUNCIL MEMBERS REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

We were also involved in ministry in our 2 Schools with over 738 children, leading in collective acts of worship, teaching and being a resource for the Religious Education and discipleship of the children.

We innovated new ways of engaging the children using Escape Room workbooks and videos (filmed by Hannah Pereira). We established a new digital resource to aid collective worship and Sunday School – Marzipan Films on youtube.

Fig. 2 Screen shots of resources for Collective Worship at our schools.

Page 5

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT COUNCIL MEMBERS REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

Fig.3 Some of the challenges presented to the children through the Escape Room resources Below a letter of thanks from our Teachers explaining the impact we are having:

Page 6

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT COUNCIL MEMBERS REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

Page 7

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT COUNCIL MEMBERS REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

Additionally, we have supported and cared for many families who experienced the death of loved ones. Many people affirmed Dick Fawn’s gifts in Funeral ministry, commending his care and sensitivity at those times of loss. In addition to the Vicar, this area of ministry was also supported by Revd. Haydon Wilcox and Rodney Court.

Although Home visits and visits to Nursing Homes remained tightly regulated and controlled, Homes like Ticehurst expressed their thanks and gratitude for the ministry of Barbara Fletcher and Clem Beevis.

We also had a dedicated group who prayed for God’s power through Healing – Healing Group ; we are very grateful for John Eyers’ leadership in this area, along with Angela Horton .

For a church in a community with a substantially high proportion of traditionally hard‐to‐reach demographic. Coming out of Covid there has been a ‘bounce back’. There are some key areas of growth and discipleship formation to give thanks to God:

The ultimate questions must be “Are we fulfilling mission? “and “ how effective is our giving in enabling us to pursue the mission?” Our mission statement states:

“We want to be a people journeying together to become a strong loving, mature Christian community that enables everyone to flourish in Aldershot”

The report would indicate that for every £1 given towards God’s work here:

We know this because external agencies like the Schools and the Council and local people are telling us so. We want to do more.

5. Financial Review

Page 8

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT COUNCIL MEMBERS REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

The PCC was able to meet its voluntary contributions to Guildford Diocese (GDBF) and has paid the Parish Share of £77,587. Earlier years (2015‐2018) payments of £32,535 (2015‐2017) of £29,993 (2018) and £5,547 accrual (2021) have still not been finalised and a creditor of £67,243 is included in the Balance Sheet to cover this.

6. Plans for Future Periods

Our Missional plans (as outlined in our Vision Document) will focus on the post‐Covid recovery of our Parish. This will involve capacity building and development work on our buildings so that they can be inspiring spaces of welcome, wellness and worship. We want our buildings to be safe, environmentally‐friendly, accessible spaces where people can gather and have their physical, mental and spiritual needs met. Please see ‘Fabric improvements’ below for more on the latter.

In terms of capacity building we will need to build on:

We will need to employ more volunteers and staff.

7. Fabric Improvements

The following repairs and improvements are being considered at St Michael’:

The re‐ordering of the church including the essential improvements to the heating system. The existing heating system failed and is now obsolete. Faculties have been obtained an eco‐friendly green system as replacement. Following the removal of the old organ the area is being considered as part of the reordering plans. We also seek to replace the chairs with similarly aesthetically pleasing chairs which are more stackable as the removal and refitting of chairs increased the health risks with back and joint problems. Faculties will be needed to buy new chairs, but not to sell the old ones.

The majority of the works identified in the quinquennial review of 2018 have now been completed during the financial year.

Due to health and safety reasons and the very poor state of repair at the Church of Ascension the Parochial Church Council agreed, after consultation with the Archdeacon of Surrey, to commence the Church Closure Process through the Church Commissioners. The building will remain closed and only essential heating and repairs to protect the building will be carried out, whilst the future of the existing site is considered.

The Ascension House have new tenants at a reduced rate, due to expected disruption from redevelopment at the Church and Hall, which provides a steady income stream to the Parish

Page 9

PARISH OF ST MICHAEL THE ARCHANGEL, ALDERSHOT COUNCIL MEMBERS REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2021

8. Investments

The only Restricted Funds’ Investments are a legacy from the Giles Estate, in the form of an investment of £78.87, the interest being solely for use by the Sunday school, and the Chancel Repair Fund. Unrestricted Funds are general funds which can be used by the PCC for general purposes, some of which have been designated by the PCC.

9. Reserves Policy

It is PCC policy to endeavour to maintain a balance on unrestricted reserve to meet six month’s unrestricted payments. The current balance overall on unrestricted funds is positive and the PCC will be reviewing the split of funds between general and designated over the next year to be able to take the general fund out of deficit. However, with the loss of income from Covid lockdown and unprecedented serious roof leaks and loss of heating, the policy will have to be reviewed. The PCC will maintain tight controls over income and costs.

10. Risks

The major risks to which the PCC is exposed, as identified by PCC members, have been reviewed and systems have been established to mitigate those risks. The greatest risk is the Parish Share due from previous years, which occurred during the inter‐regnum, but as mentioned above this has not been finalised and we are now hoping that this may be written off.

11. General

The financial statements comply with current statutory requirements, the requirements of the Statement of Recommended Practice and the Charity's governing document.

12. Members Appointments and New Members Proceedings

Members of the Parochial Church Council are elected each year at the Annual Parochial Church Meeting. Each member is normally elected for a period of three years, on a rotative basis, to ensure continuity over a three year cycle. New Members are appointed for shorter periods to cover vacancies when they occur. All new members must personally satisfy and be proposed and seconded in line with the Church Representation Rules, to be able to serve on the Council. Ex‐officio members of the PCC include the Deanery Synod Representatives, the Churchwardens, and the Parish Clergy.

2021 2021 2021 2020
Restricted Unrestricted Total Total
Funds Funds Funds Funds
Notes £ £ £ £
INCOME FROM:
Donations andLegacies 2 17,(IDl 79.561 96.562 80,255
CharitableActivities 13,541 13,541 18,428
OtherTradingActivities 4 5,607
Investment Income 5 191 191 661
Other Income 6 422 422 745
TOTAL INCOME 17,001 93,715 110,716 105,696
EXPENDITUREON:
ExpenOrtureonRaisingfunds 7 2,764 2,764 9,418
ExpenditureonCharitable Activities 8 2,rnn 141,047 143,128 125,784
TOTAL EXPENDITURE 2,081 143,811 145,892 135,202
NET INCOME/(EXPENDITURE}BEFORE
OTHERRECOGNISEDGAINSORLOSSES 14,920 [50,096} (35,176) (29,506)
Unrealised Gains/(losses}onInvestments
NET INCOME/(EXPENDITURE) 14,920 (50,{196) (35,176) (29,506)
TRANSFERS BETWEEN FUNDS
NETMOVEMENTINFUNDS 14,920 [50,096) (35,176) {29,506)
FUNDS AT!STJANUARY2021 39,298 101,201 140,499 170,005
FUNDSAT31ST DECEMBER2021 54,218 s11105 105~23 1401499

NOTESTOTHEFINANCIALSTATEMENTS
FORTHEYEARENOffi 31STDECEMBER2021
AccountingPofkies
a) BasisofAccounting
Thefinar.dalstatementshavebeenpreparedunderthe-historicalmstconventionofaccountingexceptfurthe
valuationofinvestment_assets1 _whkh.areshown:atmarketvalueatthebalancesheetdate..
Thefinancialstatementshavebeenpreparedtogivea'trueandfair'viewandhavedepartedfromtheCharities
(AccountsandReports] Regulations2008onlytotheextentrequiredtoprovidea'trueandfair' view_ Thisdeparture
has involvedfollowingtheO!aritiesSORP(FRS102) publishedon16July 2014 rather1hantheAa:cuntingand Reporting
byCharities:StatementofRecommended Practice effectivefrom1Aprll2005whidlhii5sincebeenwithdrawn.
Thefinancial.stateffientshavebeenpreparedin accordance:withtheChurch Accounting ReguJations2006togetherwith
applicable accounting standards [fRS 102) andtheCharities:StatementofRecommended Practice(SORP)2015.
ThePCCconstitutes: a pubficbenefitentityasdefinedbyFRS102.
Theaccounts arepresentedinGBPtothenearest£1_
The principal accounting policiesandestimations techniquesareasfollows:
b) Funds
Generalfundsreprese:fJtthe fundsofthePCCthatarenotsubjecttoany resnictions regardingtheiruseandareavailablefor
applicationonthegelleral purp.ose-softhePCC..Theseindudefundsdesignatedfora partiru!arpurposebythePCC.
Detailsofthenature andf1Urposeofremiaedfundsareshown inn~e20totheaccounts.
c) fncome
Allincomeis includedinTileStatementofFlnaru:ial Activities(SOFA)whenthePCCislegallyentitledtothemasincome
orcapitalrespectivety~ultimatereceiptis:probab[-eandtheamounttoberecognisedcanbequantifiedwith
reasonable accuracy.
OcnationS;.,legaciesandSimilarResources
i}Colt-ectionsandDonationsareincludedJnthefinancialstatementswhenreceivedbyoronbehalfofthePCC_
fi}Planned giving receivableundercovenantisindutledinthefinancial statements:onlywhenreceivedbyth-ePCC.
ill)Incometaxrecoverableoncovenantedandgiftaiddonations:areaccruedtoNovembereachyearanddalmede'JefY
four months..
iv)Legacyincomeisaccountedforwhenreceivable_
v)Grant incomeisaccountedforwhenreceivable.
IncomeHominvestments~incfucfmginterestreceived,. isaccountedforwhendue.
Funds raisedbythefe~bazaars and similar events areaccountedforgross.
Rentalincomefromfeningthechurchpremisesisrecognisedwhentherentalisdue_
di Expenditure
_Costs_ofgenerating funds and governancecastsare accountedforwhenpayableandinclude irrecoverableVAT.
e) FixedAssets
Consecrated and beneficepropertyisnotindudedinthese financial statements.
f) Investments
Investmentsarevaluedattheirdosing market valueattheBalanceSheetdate.Anygain-erlossenrevaluationistaken
totheStatementoffinancial Activities.
gJ Taxation
Asa qualifying_dlarity1 _thePCC isnotliabletoUKtaxation.
gJ cashflow
Asa non-largecharity,thePCCispermittedtoexdudea cashf!ow note.
hJ Operatingleases-thePCCaslessee
Rentals paidunderoperating leasesarechargedtotheStatementof FinancialActivitieson a straight line basis
overtheleaseterm_

TOTAL TOTAL
Unrestrictedfunds Restricted funds 2021 2020
f f f f
33,245 33,245 30,338
10,596 10,596 15,077
6,458 6,458 12,267
3,570 3,570 3,405
7.642 17,001 24~ 12.285
61211 11,001 78212 73,373
TOTAL TOTAL
Unrestricted funds Heruktedfunds 2021 2020
f f. f f
3,000 3,000 3,000
1,001 1,001
3,034 3,034 3$82
7,035 7,()35 6,882
TOTAL TOTAL
Unrestricted fimds: Restricted funds 2021 2020
f f f f
11015 11015
79,561 17,001 96.562 80,255
TOTAL TOTAL
Unrestricted funds Restricted funds 2021 2020
E f £ f
26
in
9,578 9,578 16,800
3,963 3,963 1.425
13.541 13,S.U 18.428
OtherIncome
TOTAL TOTAL
Unrestricted funds Restrictedfunds 2021 2020
£ f £ £
Printing 88
Sundiy income 422 422 657
422 422 745
In2020therewasnorestricted income.
Expemfltllreonraisingfunds
TOTAL TOTAL
Unrestrictedfunds Restricted funds 2021 2020
f' f_ f f
PropertyCosts 6,413
H•llCosts 2,764 2,764 3,005
2,764 2,764 9.418
In2020there\,"/a5no restricted expenditure.
ExpenditureonCharitable Activities
TOTAL TOTAL
Unrestricted funds Restrictedfunds 2021 2020
f' f £ f
Missionatyandcharitableg~'ing(seeNote9} 315 315 370
Ministrycosts(seeNote10) 79,587 900 80,487 70,989
Sunday school{jUiliorc:hurc:h 722
Refurbishment and repairs {seeNote12] 23,810 23,810 19,121
Church running expenses 17,878 1,181 19,059 11,093
Organist 402 402 197
GovernanceCosts{seeNote 13} 19,055 19,055 23,292
141.(l47 2.ll81 143.128 125,.784
yandCharitable Giving
TOTAL TOTAL
Unrestrictedfunds Restricted funds 2021 2020
f £ f f
SalvationArmy 370
Guild Ben Ringers 150 150
ChristianAid 165 165
315 315 370
M inistr ycosts
TOTAL TOTAL
Unrestricted funds Restricted funds 2021 2020
£ £ £ £
DiocesanParishShare 77,587 77.587 70.570
Curates SalaryandOn.costs 417
Otherministry_costs_ 2,000 900 2.900 2
79.587 900 S0.487 70989
In 2020 therewas no res.triaed expemftture on ministrymm.
12 Refurbishmentandrepairs (Improvements)
TOTAL TOTAL
Unrestrictedfunds Restrictedfunds 2021 2020
l' £ £ £
Churchmaintenance 19,736 19,736 17,190
Omrchyard 4,074 4.074 1,931
23.810 23810 19,121
fn2020therewerenorestricted refurtrishn1entandrepair costs.
13 GovernanceCo.sts
TOTAL TOTAL
Unrestrictedfunds Restriaedfunds 2021 2020
£ £ £ l'
Administrator 8,316 8,316 11,425
Printingandstationery 2,145 2,145 lJHl
Acr.ountancy 1,546 1.546 970
rrcoru 311 311 4,659
Otherfees 4,997 4,997 2,551
Independentexaminer'sfees 1.740 1,740 1.700
19,055 19,055 23,292
s
TOTAL TOTAL
2021 2020
£ £
Wagesandsalaries 8,316 17425
The averagenumberofstaffintheyearwas.3 {2.020:3);thefulltimeequivalentnumberofstaffwas2 (2020:1)
Therewerenoemployees receivingremunerationinexcessof£60~000perannum
Staff_costs_areunrestriaecl
Freehold
Property Tota!
£ £
et Investments
2021
£
Mart.etValue
Asatl>tJamrary 2021 431
Additions
Disposals
431
Change inMarketVatue
_As_at31stDecember2021 431
Historiccostmtormation relatingtotheFixed Asset Investments isnotavailableatthedateofagreementofthefinancialStatements
Asummaryofinvestments heldbyfundisasfollows:
MarketValue
2021
£
35%Warloan 79
Uoyd>lSBshares 352
17 Debtors 20ll 2020
£ £
IncomeTaxrecoverabte 891 953
Fees
891 953
The incometaxrecoverablehasbeenestimatedbasedongiftaiddonations receivedintheyearwherethetax
hasnotvetbeendairnect
18 Accruals 2021 2020
£ £
Independent Examiner'sfees 1,770 1,700
Other accruals 2.000
3,770 1,700
2ll21 2020
£ £
Nottaterthan1year 1,056 1,440
laterthan1yearandnotlaterthan5 years 1,848 360
2.904 1,800
Asatl Asat31December Asat31December
January2021 Receipts Payments Transfers 2021
Restrictedfunds
GlfeslegacyFund 79 79
Specific: Donations - rnemcrialwan
&glass doors 22,507 22.507
SpecificDonations-youthwork 10,000 (2,081) 7,919
Specific Donations - communications 2,000 2.000
Specific:Donations- heating repairs 17,l)Ol 17,001
ChancelRepairFunds 4,712 4,712
39,298 17,001 (2,081) . 54,218
Unrestrictedfunds
GeneralFund (31.412) 93,715 (143,811) 82,500 992
Designatedfunds
Special Appeals 7,613 7.613
CapmliReserve 125,000 (82,500) 42.500
101,201 93,715 (143,811) 51,105
140,499 110,716 {145,892) lllS,323