PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
St Andrew’s Church, Caversham. Registered Charity 1130027
Trustees Annual Report 2020
Aim and Purpose
St Andrew’s Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, Reverend Nigel Jones, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. This includes the maintenance of the Church Hall, Albert Road, Caversham.
The vision of St Andrew’s is to be:
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a Christian people growing in a faith that is honest and life-changing
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a centre for community at the heart of Caversham Heights
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a blessing and support to our neighbours locally and in the wider world
This Vision Statement, adopted by the PCC, recognises that the purpose of the church is to serve the whole community, not just those who confess a Christian faith.
Objectives and Activities
When planning our activities for the year, the incumbent and PCC have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
In particular we seek to help local people to live fulfilling, meaningful, healthy and happy lives. We do this
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by providing Christian worship and prayer, in a variety of styles
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by helping people to learn about, and grow in, the Christian faith, which includes the imperative to be a blessing to others, e.g. by volunteering with our projects, or by supporting our charity of the year
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through the provision of pastoral care in the parish, including at special times of life, including christenings, weddings and funerals
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by seeking to strengthen the local community, through hiring our church hall (community groups get a 50% discount) and through activities such as our church café, church concerts and toddler group, and regular community events
To facilitate this it is important that we maintain the fabric of the Church and the adjacent Church Hall.
Achievements and Performance
Virtually all aspects of the church have been affected by the Covid situation so comparisons with previous years is problematic.
Worship and Prayer
The PCC are keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling.
The main religious festivals of Christmas and Easter are marked with services of different characteristics to appeal to those seeking reflection, solemn prayer, joyous worship and tradition. In this way the PCC aims to make St Andrew’s accessible to a wide range of people. In 2020 these and very many church services were online only.
Church Services and events are advertised throughout the parish by way of the St Andrew’s website, Facebook page, posters outside the church and hall, and prayer cards delivered in rotation to each road in the parish on one week in the year. The number on the electoral role this in 2020 was 74(60). All “in person” services were cancelled for much of 2020. The pre-pandemic figures are as follows. The official average weekly attendance was 66. This number increased
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
at festivals the Christmas attendance being 456 (471) and Easter 125 (131). St Andrew’s held 6 (9) Baptisms, 1 (2) wedding and 7 (9) funerals during the previous year (2019).
Deanery Synod
Two members of the PCC sit on the deanery synod. The number of representatives is related to the number of people on the electoral roll. This provides the PCC with an important link between the parish and the wider structure of the church. Since Feb 2020 one of the two positions has been vacant.
Community Outreach
The continued use of Church buildings to host the high quality “Concerts in Caversham” attract visitors from a wide geographical area. Other musical events have also been hosted.
The Church building is left open during the day to provide local people with the opportunity for informal prayer or a quiet space at times when they find it convenient.
Tiddlers, our toddler group, is very popular and it is appreciated that the church provides the facility. Most of those that attend are not committed Christians. There are healthy snacks for the children. Tiddlers was not in operation for most of 2020.
The Fisherman Cafe in the Church Hall was closed from March 2020.
Church Fabric
The Church is in a good state of repair, minor repairs and maintenance are undertaken as required. The crack in the Chancel arch continues to be monitored and no action is required at present. The church lightning conductor was tested and was found to be in good order.
The Garden of Remembrance continues to be well cared for. The condition of the cedar tree continues to be monitored to ensure public safety.
Church Hall Fabric
The fabric of the Hall and surroundings is managed by the hall management team. Repairs and maintenance are undertaken as required to maintain the fabric of the building and ensure compliance with health and safety legislation. The solar panels on the hall roof continue to generate electricity, which contributes to our overall hall income.
Hall use remained high in the early part of the year, with bookings every morning and evening, and most afternoons. In addition to its occasional use as a polling station, the hall is regularly used by uniformed organizations, music groups, acting classes, dance-groups, a pre-school, yoga group, an aerobics class and blood donors, as well as birthday parties. During the period of Covid restrictions hall use ceased except as permitted for Pre-School use.
Public wi-fi access was improved during the year by adding a wireless access point.
Mission and Evangelism
Helping those in need is a demonstration of our faith. During the year St Andrew’s has supported local and overseas charities. The Church supports one named local charity each year, for the year under review it was Alana House which supports vulnerable women in Reading. We raised £2,707 including gift aid for Alana House. In addition, church members continued to support Grow Hope in Zimbabwe, training young people in the second poorest country in the world as farmers and Christian leaders helping them take responsibility for their lives and their communities. As a result
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
of the pandemic, there were no door-to-door collections during Christian Aid week this year. A quiz was held with donations to take part going directly to Christian Aid.
St Andrew’s provides a collecting point in the Church Porch for Readifood, the Reading food bank, and donations are given generously by both members of the congregation and non church goers in the parish.
The St Andrew’s branch of the Mothers’ Union continues to support parents of children admitted to the Royal Berkshire Hospital by providing toiletry bags filled with essentials for an unexpected overnight stay.
A PCC sub committee has been established during the year to review St Andrew’s environmental position and to recommend actions to the PCC to improve the eco footprint of both Church and congregation.
Ecumenical Relations
The Church is a member of Churches together in Caversham (CTC). CTC has organised Lent Study Groups. CTC coordinates a project called RE-Inspired which takes church members into local schools to help deliver the Christian element of the RE curriculum. Approximately 1000 children benefit each year. CTC also runs a summer holiday club for 100-150 children. RE-Inspired and the Holiday Club were severely curtailed in 2020.
Financial Review
Total Income in the year was £107,148, down on the previous year’s total of £114,226. Total Expenditure (including large one-off items) was £97,015 (£162,006). Income comes from donations and legacies, trading activities which include activities such as the Hire of the hall, sale of stamps, investments and other income that does not fit into the previous headings. Investment income includes dividends and interest on the deposit account, which is higher reflecting the increased cash balance. Other income is the refund received from the diocese for paying the parish share in full and on time.
The Balance Sheet shows the church has total net assets of £200,771 (£190,142) made up of fixed assets, funds in the current and deposit accounts and investments. This is a slight increase on last year reflecting legacy income being larger than the drop in General Funds. The figure of £200,771 is allocated to a variety of funds some of which are restricted.
Reserves Policy
It is PCC policy to maintain a balance on the unrestricted funds (if possible) which equates to at least three months unrestricted payments, equivalent to £100,000, to cover emergency situations that may arise from time to time (including roof repair at £50,000).
It is our practice to invest excess funds with the CCIF Church Commissioners Investment fund.
Volunteers
We would like to thank all the volunteers who work so hard to make our church the warm and welcoming community it is. In particular the churchwarden Stephen Barden and Assistant warden Nick Jones who was preparing to take on the post, and all members of the PCC for their valuable contribution to our ministry and for keeping the church running. Thanks are due to Andy Allen who has acted as treasurer.
Structure, Governance and Management
The method of appointment of the PCC members is set out in the Church Representation Rules. At St Andrew’s the membership of the PCC consists of the incumbent (our vicar), churchwardens, and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services/members of the congregation are encouraged to stand for election to the PCC
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027 Financial siatemenis for the year ended 31 Dember 2020 The PCC memters a re$Foible for makiTrJ dS1onS all nkitters cl gerwal crn and IMP)rtan to the parlsh induding deoding on the fvnds of PCC a to LE sIL The full PCC met 6 times durirwj the year, largety via Z(rn. A statKlirrfJ c4Jmmsttee meets between PCC meetings. There is a150 a sttial committee for rAanniNJ arkd ccrt)rdinating e¥fnts for ts churth a1 wkler cmUnty. Admlnlstratlve InfOrnOn St And5 Churth is situated in Harri)3ate Ro&J, Cavssham. It Ls part of (karwy of Readirwj in the Dhxese of Oxford. The crMn address is St Andrev¥s House, Harrc#Jate RI1, Caversham, ReadiThJ RG4 7PW. The PCC is a Corrate (PCC nwsure 1956, Churth ReWe5entan ruks 2C#J6) and a charity register&J with the Charityes Commission, registsathjn number I1327. PCC Mem15 durlrrfj 2020 are: Ex Offiao Memters Incumbent The Re/d Ne1 Jones awimwn Churchwardens ste Barden until Cttoiw 2020 Nlck Jones CKtoLw 2020 Deanery SYTKMJ Representstives Jean Blair until Febnry 2020 Jane Borgeal Elecw memLvs Anty len ffwsurer) )rdon Ball Katrina Collett frn Cttober 2020 Wirgink? Cullura (Smtsry) NKholas JarvE until Chioter 2020 Nk Jones until October 2020 ApwOV by the PCC on 19th (knber 2021 arnl S1Jr C their t*half ty Relerend Nigel Jone5 (PCC Chairman)
PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
St Andrews Church - 1130027
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 | 74,301 | 3,405 | — | 77,707 | 58,410 |
| Church Activities | 22,922 | 504 | — | 23,426 | 49,057 |
| Income from charitable activities | — | — | — | — | 1,042 |
| Other trading activities | 1,863 | — | — | 1,863 | 1,026 |
| Investments | 1,118 | — | — | 1,118 | 1,691 |
| Other income | 3,032 | — | — | 3,032 | 2,997 |
| Total income | 103,239 | 3,909 | — | 107,148 | 114,226 |
| Expenditure on: | |||||
| Church Activities | 91,688 | 5,232 | — | 96,920 | 161,742 |
| Expenditure on charitable activities | — | 95 | — | 95 | 263 |
| Other expenditure | 629 | 128 | — | 757 | 629 |
| Total expenditure | 92,317 | 5,455 | — | 97,773 | 162,635 |
| Net income / (expenditure) resources before transfer | 10,921 | -1,545 | — | 9,375 | -48,409 |
| Transfers | |||||
| Gross transfers betw een funds - in | 207 | 128 | — | 335 | 5,692 |
| Gross transfers betw een funds - out | -128 | -207 | — | -335 | -5,692 |
| Other recognised gains / losses | |||||
| Gains / losses on investment assets | 1,253 | — | — | 1,253 | 2,963 |
| Gains on revaluation, fixed assets, charity's ow n use | — | — | — | — | — |
| Net movement in funds | 12,253 | -1,624 | — | 10,629 | -45,445 |
| Reconciliation of funds | |||||
| Total funds brought forward | 179,078 | 11,063 | — | 190,142 | 235,588 |
| Total funds carried forward | 191,332 | 9,439 | — | 200,771 | 190,142 |
There may be minor discrepancies in the totals if the pence are not being shown
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
Balance Sheet
As at: 31 December 2020
| £ As at 31/12/2020 |
£ As at 31/12/2019 |
|
|---|---|---|
| Fixed assets Tangible assets Investments Current assets Debtors Cash at bank and in hand Liabilities Creditors: Amounts falling due in one year Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted Unrestricted - General fund Designated Designated - Cafe Designated - Concerts Designated - Heating upgrade Designated - Legacies Designated - Messy Church Designated - Toilet renovation Designated - Hardship Fund (Hilda Hodges) Designated - Social Restricted Restricted - Traidcraft Restricted - Weddings funerals etc fees Restricted - Youth Church Restricted - Choir Restricted - Flow ers Restricted - Garden of remembrance Restricted - Hall Development Restricted - Hardship Fund (Hilda Hodges) Funds of the church Restricted - Mission Restricted - Social Restricted - St Raphael |
9,445 20,062 |
10,074 18,808 |
| 29,507 | 28,882 | |
| 5,309 168,246 |
9,633 155,679 |
|
| 173,555 | 165,312 | |
| 2,290 | 4,053 | |
| 171,264 | 161,259 | |
| 200,771 | 190,142 | |
| 200,771 | 190,142 | |
| 59,076 556 0 — 130,300 1,323 — — 76 0 0 93 50 79 33 — 7,870 55 1,256 — |
62,282 221 0 — 115,190 1,308 — — 76 0 207 233 50 49 930 — 7,965 423 1,204 — |
|
| 200,771 | 190,142 |
There may be minor discrepancies in the totals if the pence are not being shown 7
PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
Fund Movement by type
Fund movement summary Selected period: 01 January 2020 to 31 December 2020
| F und | F und B alances | Inco ming | Outgo ing | T ransfers | Gains and | Jo urnal Enties | F und balances |
|---|---|---|---|---|---|---|---|
| bro ught fo rward | R eso urces | R eso urces | Lo sses | C arried fo rward | |||
| Traid - Traidcraft | 0 | — | 128 | 128 | — | — | 0 |
| General - General fund | 62,282 | 86,328 | 90,994 | 207 | 1,253 | — | 59,076 |
| Cafe - Cafe | 221 | 570 | 106 | -128 | — | — | 556 |
| Concerts - Concerts | 0 | — | — | — | — | — | 0 |
| Heating - Heating upgrade | — | — | — | — | — | — | — |
| Legacies - Legacies | 115,190 | 16,255 | 1,145 | — | — | — | 130,300 |
| Messy - Messy Church | 1,308 | 86 | 71 | — | — | — | 1,323 |
| Toilet - Toilet renovation | — | — | — | — | — | — | — |
| Choir - Choir | 50 | — | — | — | — | — | 50 |
| Flow ers - Flow ers | 49 | 144 | 114 | — | — | — | 79 |
| Garden - Garden of | 930 | 1,431 | 2,327 | — | — | — | 33 |
| remembrance | |||||||
| Hall - Hall Development | — | — | — | — | — | — | — |
| Hilda - Hardship Fund | 7,965 | — | 95 | — | — | — | 7,870 |
| (Hilda Hodges) | |||||||
| Mission - Mission | 423 | 1,830 | 2,198 | — | — | — | 55 |
| Social - Social | 1,281 | 131 | 78 | — | — | — | 1,333 |
| Raphael - St Raphael | — | — | — | — | — | — | — |
| WFFees - Weddings | 207 | 373 | 373 | -207 | — | — | 0 |
| funerals etc fees | |||||||
| Youth - Youth Church | 233 | — | 140 | — | — | — | 93 |
| T o tals | 190,142 | 107,148 | 97,773 | — | 1,253 | — | 200,771 |
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
Analysis of income and expenditure Selected period: 01 January 2020 to 31 December 2020
| Total | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | D esignated | R estricted | Endo wment | T his year | Last year | ||
| Income and endowments | |||||||
| Donations and legacies | |||||||
| C0101 - Planned Giving | 32,291 | — | — | — | 32,291 | 36,298 | |
| C0102 - Tax Recoverable | 9,553 | — | — | — | 9,553 | 7,286 | |
| C0103 - Collections | 1,870 | — | — | — | 1,870 | 4,515 | |
| C0105 - Donations | 13,025 | — | — | — | 13,025 | 2,658 | |
| C0106 - Votive Candles | 39 | — | — | — | 39 | 104 | |
| C0113 - Government Support | 1,243 | — | — | — | 1,243 | — | |
| CI0101 - Choir robes income | — | — | — | — | — | 30 | |
| F0101 - Flow ers income | — | — | 144 | — | 144 | 50 | |
| GH0101 - Grow Hope | — | — | 913 | — | 913 | 891 | |
| GR0101 - Garden of remembrance inc | — | — | 1,431 | — | 1,431 | 3,000 | |
| HE0101 - Heating upgrade income | — | — | — | — | — | — | |
| L0101 - Legacy income | — | 16,255 | — | — | 16,255 | 100 | |
| M0102 - Mission income | 21 | — | 917 | — | 938 | 3,475 | |
| T0101 - Toilet fund income | — | — | — | — | — | — | |
| Donations and legacies Totals | 58,046 | 16,255 | 3,405 | — | 77,707 | 58,410 | |
| Church Activities | |||||||
| C0104 - Fees | — | — | — | — | — | — | |
| C0107 - Sale of stamps | — | — | — | — | — | — | |
| C0108 - Church hire | 1,953 | — | — | — | 1,953 | 200 | |
| C0109 - Fairs | — | — | — | — | — | 1,042 | |
| CAF0101 - Cafe Bankings | — | 570 | — | — | 570 | 3,740 | |
| CON0101 - Riding Light income | — | — | — | — | — | — | |
| F0104 - Fees w eddings etc for Oxford | — | — | 373 | — | 373 | 1,433 | |
| Dioc. | |||||||
| H0108 - Church Hall Hire | 19,268 | — | — | — | 19,268 | 39,003 | |
| M0101 - Messy church income | — | 86 | — | — | 86 | 278 | |
| MIND0101 - Mindfullness course | — | — | — | — | — | 1,700 | |
| PCC0101 - PPC Funds from w eddings, | 1,045 | — | — | — | 1,045 | 1,554 | |
| funerals etc | |||||||
| SOC0101 - Social income | — | — | 131 | — | 131 | 1,148 | |
| Church Activities Totals | 22,266 | 656 | 504 | — | 23,426 | 50,099 | |
| Other trading activities | |||||||
| C0110 - Miscellaneous | 2 | — | — | — | 2 | -123 | |
| H0111 - Solar income | 1,861 | — | — | — | 1,861 | 1,150 | |
| TR0101 - Traidcraft income | — | — | — | — | — | — | |
| Other trading activities Totals | 1,863 | — | — | — | 1,863 | 1,026 | |
| Investments | |||||||
| C0112 - Church interest recd | 1,118 | — | — | — | 1,118 | 1,691 | |
| Investments Totals | 1,118 | — | — | — | 1,118 | 1,691 | |
| Other income | |||||||
| C0111 - Parish share refund | 3,032 | — | — | — | 3,032 | 2,997 | |
| Other income Totals | 3,032 | — | — | — | 3,032 | 2,997 | |
| Income and endowments Grand totals |
86,328 | 16,911 | 9 | 3,909 | — | 107,148 | 114,226 |
PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
| Expenditure | ||||||
|---|---|---|---|---|---|---|
| Church Activities | ||||||
| B0201 - Bank charges | 245 | — | — | — | 245 | 384 |
| C0201 - Parish Share | 58,670 | — | — | — | 58,670 | 60,485 |
| C0202 - Clergy expenses | 826 | — | — | — | 826 | 1,435 |
| C0203 - Vestry requisites | 43 | — | — | — | 43 | 550 |
| C0205 - Flow ers | — | — | 107 | — | 107 | 98 |
| C0206 - Choir | — | — | — | — | — | 43 |
| C0207 - Organists | 2,710 | — | — | — | 2,710 | 2,979 |
| C0208 - Director of music | — | — | — | — | — | — |
| C0209 - Piano/Organ | 969 | — | — | — | 969 | 684 |
| C0210 - Gas | 1,553 | — | — | — | 1,553 | 2,099 |
| C0211 - Electricity | 326 | — | — | — | 326 | 1,149 |
| C0212 - Water | 118 | — | — | — | 118 | 119 |
| C0213 - Insurance | 2,324 | — | — | — | 2,324 | 2,144 |
| C0214 - Maintenance | 2,288 | — | — | — | 2,288 | 2,332 |
| C0215 - Publicity/Advertising | 664 | — | — | — | 664 | 308 |
| C0216 - Publications | 251 | — | — | — | 251 | 1,644 |
| C0217 - Youth | — | — | — | — | — | 146 |
| C0218 - Secretary | 620 | — | — | — | 620 | 2,588 |
| C0219 - Office Materials | 47 | — | — | — | 47 | 59 |
| C0220 - Fire extinguisher | — | — | — | — | — | 16 |
| C0221 - Licences and fees | 1,195 | — | — | — | 1,195 | 537 |
| C0222 - Miscellaneous | 172 | — | — | — | 172 | 962 |
| C0223 - Church service extras | 125 | — | — | — | 125 | 170 |
| CAF0201 - cafe w ages | — | — | — | — | — | — |
| CAF0202 - Cafe accrued PAYE | — | — | — | — | — | — |
| CAF0203 - Cafe use of hall | — | — | — | — | — | — |
| CAF0204 - Cafe stationery & publicity | — | 46 | — | — | 46 | — |
| CAF0205 - Cafe equipment | — | 1 | — | — | 1 | 2 |
| CAF0206 - Cafe supplies | — | 59 | — | — | 59 | 586 |
| CAF0207 - Cafe donations to charity | — | — | — | — | — | 263 |
| CI0201 - Choir expenditure | — | — | — | — | — | 23 |
| CON0201 - Concerts use of hall | — | — | — | — | — | — |
| CON0202 - Concerts Refreshments | — | — | — | — | — | — |
| CON0203 - Riding Light Expenses | — | — | — | — | — | — |
| F0201 - Flow ers expenditure | — | — | 7 | — | 7 | — |
| F0202 - Fees w eddings etc to Oxford | — | — | 373 | — | 373 | 1,433 |
| Dioc. | ||||||
| G201 - Garden of remembrance | — | — | 2,327 | — | 2,327 | 2,070 |
| expenditure | ||||||
| GH0202 - Grow Hope expenditure | — | — | 1,075 | — | 1,075 | 1,519 |
| H0211 - Electricity hall | 2,454 | — | — | — | 2,454 | 3,705 |
| H0212 - Water hall | 481 | — | — | — | 481 | 649 |
| H0213 - Insurance hall | 2,046 | — | — | — | 2,046 | 2,144 |
| H0214 - Maintenance hall | 1,244 | — | — | — | 1,244 | 490 |
| H0220 - Fire extinguisher hall | — | — | — | — | — | — |
| H0222 - Office materials & Misc hall | — | — | — | — | — | — |
| H0223 - Cleaning hall | 5,066 | — | — | — | 5,066 | 9,227 |
| H0224 - Supervisor hall | 4,198 | — | — | — | 4,198 | 4,317 |
| H0225 - Telephone hall | 667 | — | — | — | 667 | 708 |
| H0226 - Licences hall | — | — | — | — | — | 105 |
| H0227 - Refuse collection hall | 804 | — | — | — | 804 | 982 |
| HD0201 - Hall development expenditure | — | — | — | — | — | — |
| HE0201 - Heating upgrade expenditure | — | — | — | — | — | — |
| HH0222 - Hilda Hodges expenditure | — | — | 95 | — | 95 | — |
| L201 - Legacy expenditure | — | 1,145 | — | — | 1,145 | 45,456 |
| M0201 - Messy church food | — | 71 | — | — | 71 | 203 |
| M0202 - Messy Church non food | — | — | — | — | — | 148 |
| expenses | ||||||
| MI0201 - Mission expenditure | — | — | 1,123 | — | 1,123 | 3,928 |
| MIND0201 - Mindfullness course | — | — | — | — | — | 1,623 |
| PCC0201 - PCC w edding, funerals etc. | 246 | — | — | — | 246 | 130 |
| costs | ||||||
| SOC0201 - Social expenses | — | — | 78 | — | 78 | 650 |
| T0201 - Toilet fund expenditure | — | — | — | — | — | — |
| Y0201 - Youth church expenditure | — | — | 140 | — | 140 | 700 |
| Church Activities Totals | 90,365 | 1,323 | 5,327 | — | 97,015 | 162,006 |
| Other expenditure | ||||||
| H0250 - Depreciation | 629 | — | — | — | 629 | 629 |
| TR0201 - Traid expenditure | — | — | 128 | — | 128 | — |
| Other expenditure Totals | 629 | — | 128 | — | 757 | 629 |
| Expenditure Grand totals | 90,994 | 1,323 | 5,455 | — | 97,773 | 162,635 |
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of financial statements
The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current Statement of Recommended Practice Accounting and Reporting by Charities (SORP FRS 102).
The financial statements have been prepared under the historical cost convention except for investment assets, which are shown 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 that are informal gatherings of church members.
A materiality level of £100 has been used for accruals and prepayments.
Fund accounting
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific PCC activity intended by the donor.
Unrestricted funds are income funds which are to be spent on the PCC's general purposes.
Designated funds are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Designated funds remain unrestricted and the PCC will move any surplus to other general funds e.g. Messy Church.
Incoming resources
Planned Giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are reliably quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All incoming resources are accounted for gross.
Resources expended
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 expected to be paid over is accounted for when due.
All other expenditure is generally recognised when it is incurred and is accounted for gross.
Fixed assets
Consecrated and benefice property is not included in the accounts in accordance with s.10 (2) (a) and (c) 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 inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time).
St Andrew’s Church owns a hall built in the 1960s. This is fully depreciated and not shown as a separate tangible asset.
Equipment used within the church or hall premises is depreciated on a straight-line basis over the useful life. Items of equipment with a purchase price of £2,000 or less are written off when the asset is acquired.
Investments are valued at market value at 31 December 2020
11
PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Statements for the year ended 31 December 2020
| 2. FIXED ASSETS | ||||
|---|---|---|---|---|
| Tangible | Fixtures and Fittings £ |
Total £ 12,590 0 12,590 2,516 629 3,145 9,445 10,074 |
||
| Cost or Valuation At 1st January 2020 |
12,590 | |||
| Additions at Cost | 0 | |||
| At 31st December 2020 | 12,590 | |||
| Depreciation At 1st January 2020 |
2,516 | |||
Charge for the Year |
629 | |||
| At 31st December 2020 | 3,145 | |||
| Net Book Value At 31st December 2020 |
9,445 | |||
| At 31st December 2019 | 10,074 | |||
| 3. INVESTMENTS | ||||
| Marketvalue at1January2020 | 18,808 | |||
| Disposal | 0 | |||
| Purchases at cost | 0 | |||
| Net Gain | 1,254 | |||
| Marketvalue at 31 December 2020 | 20,062 | |||
| 4. CURRENT ASSETS | ||||
| Other debtors | 2020 5,309 |
2019 9,633 |
||
| 5. CURRENT LIABILITIES | ||||
| Other creditors | 2020 2,290 |
2019 4,053 |
||
| 6. PAID EMPLOYEES Staff Costs Average number of full-time equivalent employees in the year |
2020 7,528 |
2019 9,884 <1 |
||
| <1 |
12
PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027 Financial siatemenis for the year ended 31 Dember 2020 7. APPROVAL OF ACCOUIIT8 Slgn•lur• l(ol?q AEV . JL'pr•&J ' i ( 13
PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027 Independent Examiner's Report Independent Examlnv' Report tv tho membw8ltrUStw ol St Andr•w'• Chuvrh. Cmrgham, Parothlal Clwr¢h Coun¢il. I report on the accounts for the year ended 31st Decwnber 2020 whlth are set out on page5 5 to 12. As trustees of the charity. the members of PCC are resp)n5ible for the Pfparatlon of the accounts. They Consider that an audit is not requlred for thls year under sectK>n 14412) of the tharltles Act 2011 (the 2011 Act} and that an independent eKamlnauon Is needed. It Is my responslblllvl to examine the accounts under sectbon 145 or the 2011 Art; follow the procedures lald down In the Genernl Directions glven by the Charlty Commlssloners sectlon 14515){b) of the 2011 Art: and stste whethef partitylar matter5 have corne to my attentlon. B••lg of Ind•p•nd•nt Examlrnr's Statement My examinatlon was carrbed out In accordaiKe wth the General Oirertlons 9l¥en by the Charlty Commlssion. An examlnat6on Indudes a review of the accourrtlng re¢ords kept by the tharlty and a comparlson of the accounts presented with those records. Lt also indudes cOneratIOn of arty tsnusual items or d1sclogjS In the accounts. and seeking explanations from the management commrttee conceming any such rnatte. The procedures undertaken do not pmvlde all the evldence that T*ould be requbred In a fvll aud6t. and consequently I do not expre an audlt oplnh)n on the Kcounts. In conneLtlon wlth my examinatknn. no matters have come to my attentiDn whi¢h glve me aSOnable caLbse to belleve that in any materfal respett the requlrements to keep accountlrhg records in accordance with s.130 of the 2011 Art: or to prepare accounts whlch accord wlth these ac(ountbng records have not been mrt; or to whlth. In my opIDn. attentknn Shou be drawn kn order to enable J pmper understsndlng of the Kcounts to be reathed. Julia Mcffte. BA (Choo), MIAB Chartered Accountant IrctiTcd) I l Bux Avenue. Reading 14