PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
St Andrew’s Church, Caversham. Registered Charity 1130027
Trustees Annual Report re 2022
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.
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.
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.
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
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
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.
The Fisherman Cafe in the Church Hall was closed from March 2020. It reopened October 2022.
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
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.
The church hall has been in use 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 preschool, yoga group, an aerobics class and blood donors, as well as birthday parties.
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 No5 which supports young people with mental health issues in Reading. 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. There were no door-to-door collections during Christian Aid week this year, although envelopes were delivered, encouraging people to support the churches’ aid agency.
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 continued 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 co-ordinates 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 have both fully recovered from the Covid limitations of the previous years.
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Financial Review
Total Income in the year was £126,032, up on the previous year’s total of £114,459. Total Expenditure (including large one-off items) was £106,259 (£97,185). Income comes from donations and legacies, trading activities which include activities such as the Hire of the hall, 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 £238,013 (£220,930) made up of fixed assets, funds in the current and deposit accounts and investments. The figure of £238,013 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 Nick Jones, 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.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
The full PCC met 6 times during the year. A standing committee meets between PCC meetings. There is also a social committee for planning and coordinating events for the church and wider community.
There is a Safeguarding Officer and a Health & Safety Officer who ensure that the church is compliant with best practice, following diocesan guidelines, and who report to the PCC at each meeting.
Administrative Information
St Andrew’s Church is situated in Harrogate Road, Caversham. It is part of the deanery of Reading in the Diocese of Oxford. The correspondence address is St Andrew’s House, Harrogate Road, Caversham, Reading RG4 7PW.
The PCC is a body corporate (PCC Powers measure 1956, Church Representation rules 2006) and a charity registered with the Charities Commission, registration number 1130027.
PCC members who served during 2022 are:
Ex Officio Members Incumbent The Rev'd Nigel Jones Chairman Churchwardens Nick Jones Deanery Synod Representatives
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Jane Borgeaud Elected members Andy Allen (Treasurer) Gordon Ball Katrina Collett Virginia Cullura (Secretary) Betty Pargeter (until 24 April 2022) David Marsh (from 24 April 2022) Lynda Hanks
Approved by the PCC on 27[th] September 2023 and signed on their behalf by Revd Nigel Jones (PCC Chairman)
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
St Andrews Church - 1130027
Statement of Financial Activities
For the period from 01 January 2022 to 31 December 2022
| Unrestricted | Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |
| Income and endowments from: | |||||
| Donations and legacies | 66,860 | 3,471 | — | 70,331 | 77,872 |
| Church Activities | 41,757 | 4,261 | — | 46,018 | 31,187 |
| Income from charitable activities | 974 | — | — | 974 | 1,530 |
| Other trading activities | 1,692 | 675 | — | 2,367 | 1,538 |
| Investments | 2,739 | — | — | 2,739 | 652 |
| Other income | 3,601 | — | — | 3,601 | 1,678 |
| Total income | 117,624 | 8,407 | — | 126,032 | 114,459 |
| Expenditure on: | |||||
| Church Activities | 95,697 | 8,668 | — | 104,366 | 96,556 |
| Expenditure on charitable activities | — | 500 | — | 500 | — |
| Other expenditure | 629 | 764 | — | 1,393 | 629 |
| Total expenditure | 96,326 | 9,932 | — | 106,259 | 97,185 |
| Net income / (expenditure) resources before transfer | 21,298 | -1,525 | — | 19,772 | 17,273 |
| Transfers | |||||
| Gross transfers betw een funds - in | 1,184 | 3,650 | — | 4,834 | 2,926 |
| Gross transfers betw een funds - out | -4,575 | -259 | — | -4,834 | -2,926 |
| Other recognised gains / losses | |||||
| Gains / losses on investment assets | -2,689 | — | — | -2,689 | 2,884 |
| Gains on revaluation, fixed assets, charity's ow n use | — | — | — | — | — |
| Net movement in funds | 15,218 | 1,865 | — | 17,083 | 20,158 |
| Reconciliation of funds | |||||
| Total funds brought forward | 210,057 | 10,872 | — | 220,930 | 200,771 |
| Total funds carried forward | 225,275 | 12,737 | — | 238,013 | 220,930 |
| 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
St Andrews Church - 1130027
Balance sheet (Summary) As at: 31 December 2022
| £ As at 31/12/2022 |
£ As at 31/12/2021 |
|
|---|---|---|
| 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 - Hardship Fund (Hilda Hodges) Designated - Social Restricted Restricted - Hall Hire Deposits Restricted - Weddings funerals etc fees Restricted - Youth Church Restricted - Traidcraft Restricted - Choir Restricted - Flow ers Restricted - Garden of remembrance Restricted - Hardship Fund (Hilda Hodges) Restricted - Mission Restricted - Social Restricted - St Raphael Funds of the church |
8,187 20,257 |
8,816 22,947 |
| 28,444 | 31,763 | |
| 7,607 207,411 |
6,518 185,467 |
|
| 215,018 | 191,985 | |
| 5,449 | 2,818 | |
| 209,569 | 189,167 | |
| 238,013 | 220,930 | |
| 238,013 | 220,930 | |
| 77,139 1,091 0 — 146,570 398 — 76 600 0 0 0 941 568 0 7,370 1,880 1,378 — |
64,360 611 0 — 143,686 1,323 — 76 150 108 0 0 50 444 18 7,870 1,094 1,136 — |
|
| 238,013 | 220,930 |
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
St Andrews Church - 1130027
Fund movement summary Selected period: 01 January 2022 to 31 December 2022
| 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 | |||
| HHD - Hall Hire Deposits | 150 | 2,400 | 1,939 | -10 | — | — | 600 |
| Traid - Traidcraft | 0 | 675 | 764 | 88 | — | — | 0 |
| General - General fund | 64,360 | 111,868 | 94,935 | -1,465 | — | -2,689 | 77,139 |
| Cafe - Cafe | 611 | 756 | 275 | — | — | — | 1,091 |
| Concerts - Concerts | 0 | — | — | — | — | — | 0 |
| Heating - Heating upgrade | — | — | — | — | — | — | — |
| Legacies - Legacies | 143,686 | 5,000 | 1,116 | -1,000 | — | — | 146,570 |
| Messy - Messy Church | 1,323 | — | — | -925 | — | — | 398 |
| Choir - Choir | 50 | — | 109 | 1,000 | — | — | 941 |
| Flow ers - Flow ers | 444 | 404 | 280 | — | — | — | 568 |
| Garden - Garden of | 18 | 778 | 816 | 20 | — | — | 0 |
| remembrance | |||||||
| Hilda - Hardship Fund | 7,870 | — | 500 | — | — | — | 7,370 |
| (Hilda Hodges) | |||||||
| Mission - Mission | 1,094 | 2,068 | 2,593 | 1,310 | — | — | 1,880 |
| Social - Social | 1,212 | 724 | 481 | — | — | — | 1,455 |
| Raphael - St Raphael | — | — | — | — | — | — | — |
| WFFees - Weddings | 108 | 1,357 | 1,524 | 58 | — | — | 0 |
| funerals etc fees | |||||||
| Youth - Youth Church | 0 | — | 925 | 925 | — | — | 0 |
| T o tals | 220,930 | 126,032 | 106,259 | — | — | -2,689 | 238,013 |
| 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
St Andrews Church - 1130027
Analysis of income and expenditure Selected period: 01 January 2022 to 31 December 2022
| Total | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | D esignated | R estricted | Endo wment | T his year | Last year | %=100 | |
| Income and endowments | |||||||
| Donations and legacies | |||||||
| C0101 - Planned Giving | 35,964 | — | — | — | 35,964 | 34,638 | 104 |
| C0102 - Tax Recoverable | 11,343 | — | — | — | 11,343 | 10,694 | 106 |
| C0103 - Collections | 3,317 | — | — | — | 3,317 | 2,435 | 136 |
| C0105 - Donations | 11,055 | — | — | — | 11,055 | 11,895 | 93 |
| C0106 - Votive Candles | 178 | — | — | — | 178 | 216 | 82 |
| C0113 - Government Support | — | — | — | — | — | 1,084 | |
| CI0101 - Childrens Choir Fund Income | — | — | — | — | — | — | |
| F0101 - Flow ers income | — | — | 404 | — | 404 | 365 | 111 |
| GH0101 - Grow Hope | — | — | 745 | — | 745 | 480 | 155 |
| GR0101 - Garden of remembrance inc | — | — | 778 | — | 778 | 519 | 150 |
| L0101 - Legacy income | — | 5,000 | — | — | 5,000 | 15,000 | 33 |
| M0102 - Mission income | — | — | 1,544 | — | 1,544 | 544 | 284 |
| Donations and legacies Totals | 61,860 | 5,000 | 3,471 | — | 70,331 | 77,872 | |
| 90 | |||||||
| Church Activities | |||||||
| C0107 - Sale of stamps | — | — | — | — | — | — | |
| C0108 - Church hire | 3,153 | — | — | — | 3,153 | 644 | 490 |
| C0109 - Fairs | 974 | — | — | — | 974 | 1,530 | 64 |
| CAF0101 - Cafe Bankings | — | 756 | — | — | 756 | 54 | 1400 |
| F0104 - Fees w eddings etc for Oxford | — | — | 1,357 | — | 1,357 | 1,390 | |
| Dioc. | 98 | ||||||
| H0108 - Church Hall Hire | 34,792 | — | — | — | 34,792 | 27,231 | 128 |
| H0112 - Hall rental deposits | — | — | 2,400 | — | 2,400 | 450 | 533 |
| H0113 - Hall hire heating supplement | 525 | — | — | — | 525 | — | |
| M0101 - Messy church income | — | — | — | — | — | — | |
| MIND0101 - Mindfullness course | — | — | — | — | — | — | |
| PCC0101 - PPC Funds from w eddings, | 2,530 | — | — | — | 2,530 | 1,211 | |
| funerals etc | 209 | ||||||
| SOC0101 - Social income | — | — | 504 | — | 504 | 205 | 246 |
| Church Activities Totals | 41,975 | 756 | 4,261 | — | 46,992 | 32,717 | |
| 144 | |||||||
| Other trading activities | |||||||
| C0110 - Miscellaneous | 35 | — | — | — | 35 | — | |
| H0111 - Solar income | 1,656 | — | — | — | 1,656 | 1,538 | 108 |
| TR0101 - Traidcraft income | — | — | 675 | — | 675 | — | |
| Other trading activities Totals | 1,692 | — | 675 | — | 2,367 | 1,538 | |
| 154 | |||||||
| Investments | |||||||
| C0112 - Church interest recd | 2,739 | — | — | — | 2,739 | 652 | 420 |
| Investments Totals | 2,739 | — | — | — | 2,739 | 652 | |
| 420 | |||||||
| Other income | |||||||
| C0111 - Parish share refund | 3,601 | — | — | — | 3,601 | 1,678 | 215 |
| Other income Totals | 3,601 | — | — | — | 3,601 | 1,678 | |
| 215 | |||||||
| Income and endowments | 111,868 | 5,756 | 8,407 | — | 126,032 | 114,459 | |
| Grand totals | 110 |
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
Expenditure
| Church Activities | |||||||
|---|---|---|---|---|---|---|---|
| B0201 - Bank charges | 250 | — | — | — | 250 | 249 | 100 |
| C0201 - Parish Share | 55,400 | — | — | — | 55,400 | 55,400 | 100 |
| C0202 - Clergy expenses | 1,074 | — | — | — | 1,074 | 1,040 | 103 |
| C0203 - Vestry requisites | 655 | — | — | — | 655 | 223 | 294 |
| C0205 - Flow ers | 102 | — | — | — | 102 | 45 | 227 |
| C0206 - Choir | 105 | — | 59 | — | 164 | — | |
| C0207 - Organists | 2,881 | — | — | — | 2,881 | 2,688 | 107 |
| C0208 - Director of music | — | — | — | — | — | — | |
| C0209 - Piano/Organ | 733 | — | — | — | 733 | 518 | 142 |
| C0210 - Gas | 3,062 | — | — | — | 3,062 | 1,401 | 219 |
| C0211 - Electricity | 709 | — | — | — | 709 | 438 | 162 |
| C0212 - Water | 94 | — | — | — | 94 | 74 | 127 |
| C0213 - Insurance | 2,347 | — | — | — | 2,347 | 2,267 | 104 |
| C0214 - Maintenance | 1,654 | — | — | — | 1,654 | 1,331 | 124 |
| C0215 - Publicity/Advertising | 651 | — | — | — | 651 | 569 | 114 |
| C0216 - Publications | 63 | — | — | — | 63 | 232 | 27 |
| C0217 - Youth | 46 | — | — | — | 46 | 10 | 460 |
| C0218 - Secretary | 724 | — | — | — | 724 | 753 | 96 |
| C0219 - Office Materials | 411 | — | — | — | 411 | 119 | 345 |
| C0220 - Fire extinguisher | — | — | — | — | — | — | |
| C0221 - Licences and fees | 735 | — | — | — | 735 | 651 | 113 |
| C0222 - Miscellaneous | 534 | — | — | — | 534 | 937 | 57 |
| C0223 - Church service extras | 1 | — | — | — | 1 | 15 | 7 |
| C0224 - Church hire refund | 130 | — | — | — | 130 | — | |
| CAF0203 - Cafe use of hall | — | — | — | — | — | — | |
| CAF0204 - Cafe stationery & publicity | — | — | — | — | — | — | |
| CAF0205 - Cafe equipment | — | — | — | — | — | — | |
| CAF0206 - Cafe supplies | — | 275 | — | — | 275 | — | |
| CAF0207 - Cafe donations to charity | — | — | — | — | — | — | |
| CI0201 - Childrens Choir Fund | — | — | 50 | — | 50 | — | |
| expenditure | |||||||
| CON0201 - Concerts use of hall | — | — | — | — | — | — | |
| CON0202 - Concerts Refreshments | — | — | — | — | — | — | |
| F0201 - Flow ers expenditure | — | — | 280 | — | 280 | — | |
| F0202 - Fees w eddings etc to Oxford | — | — | 1,524 | — | 1,524 | 1,282 | |
| Dioc. | 119 | ||||||
| G201 - Garden of remembrance | — | — | 816 | — | 816 | 1,859 | |
| expenditure | 44 | ||||||
| GH0202 - Grow Hope expenditure | — | — | 120 | — | 120 | — | |
| H0211 - Electricity hall | 4,323 | — | — | — | 4,323 | 2,750 | 157 |
| H0212 - Water hall | 337 | — | — | — | 337 | 109 | 309 |
| H0213 - Insurance hall | 2,004 | — | — | — | 2,004 | 1,937 | 103 |
| H0214 - Maintenance hall | 1,463 | — | — | — | 1,463 | 2,808 | 52 |
| H0220 - Fire extinguisher hall | — | — | — | — | — | — | |
| H0222 - Office materials & Misc hall | 94 | — | — | — | 94 | 19 | 495 |
| H0223 - Cleaning hall | 6,833 | — | — | — | 6,833 | 6,428 | 106 |
| H0224 - Supervisor hall | 5,022 | — | — | — | 5,022 | 4,820 | 104 |
| H0225 - Telephone hall | 523 | — | — | — | 523 | 676 | 77 |
| H0226 - Licences hall | — | — | — | — | — | — | |
| H0227 - Refuse collection hall | — | — | — | — | — | 700 | |
| H0228 - Hall Hire Deposit Refunds | — | — | 1,939 | — | 1,939 | 289 | 671 |
| H0229 - Refund of hall hire charges | 150 | — | — | — | 150 | 185 | 81 |
| HH0222 - Hilda Hodges expenditure | — | — | 500 | — | 500 | — | |
| L201 - Legacy expenditure | — | 1,116 | — | — | 1,116 | 1,613 | 69 |
| M0201 - Messy church food | — | — | — | — | — | — | |
| M0202 - Messy Church non food | — | — | — | — | — | — | |
| expenses | |||||||
| MI0201 - Mission expenditure | — | — | 2,473 | — | 2,473 | 1,119 | 221 |
| PCC0201 - PCC w edding, funerals etc. | 1,184 | — | — | — | 1,184 | 227 | |
| costs | 522 | ||||||
| SOC0201 - Social expenses | — | — | 481 | — | 481 | 209 | 230 |
| Y0201 - Youth church expenditure | — | — | 925 | — | 925 | 550 | 168 |
| Church Activities Totals | 94,306 | 1,391 | 9,168 | — | 104,866 | 96,556 | |
| 109 | |||||||
| Other expenditure | |||||||
| H0250 - Depreciation | 629 | — | — | — | 629 | 629 | 100 |
| TR0201 - Traid expenditure | — | — | 764 | — | 764 | — | |
| Other expenditure Totals | 629 | — | 764 | — | 1,393 | 629 | |
| 221 | |||||||
| Expenditure Grand totals | 94,935 | 1,391 | 9,932 | — | 106,259 | 97,185 | 109 |
| There may be minor discrepancies in the totals if the pence are | not being | shown |
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PAROCHLIL CHURCH COUNCtL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027 PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027 Independent Examiner's Report Independetyt Examinet's Report to the membersltnffjtees of St Artlrew's Churth. caveh•M. Par¢xhial Church Coun¢ll_ I report on the accounts for the year en¢Jed 31st DEcefftber 2022 w4hich are set out ofi pages S to 12. Respeetlve respon$ibilitles ol the Tvustee5 aDd Independert Examiner As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They tonsider that an audit Is not required for this year under sect k44121 of the Charities Att 2011 {the 2011 Att} and that afi Independent exam¢nation Is needed. It Is My respon51bilrty to examine the accounts under sectH)n 145 of the 2011 Aci: follow the prvLtdure5 laid down in the Gtyieral Direttiong given by the Charity Comrnissknners section 1451Sllbl of the 2011 Act- and srate whether particular matters have come to my attentJn. Basis of ZndÈpend•nt Examinees Statement My examination was carried out in accoroantt with the General Dlrett)ns given by the Charrty Commlsslon. An ex8mination inclu<tes a review of the accounting records kept by the charity and a compa50 of the accounts pSented with those records. It also indude5 consideration of any unusual f(ems or disdosures In the accounts, ènd seeking explanations from the management committee conceming any wch matters. The prLeOures undertaken do not provide all the evidence that would be required In a full audit. and eonsequently I do not express an audit opnion on the accounts. Independent Examln•rfs 5tatment In connection with my examinaknon, no matters have come to my attention which give me reasonable cause to believe that bn any material respert the requirements to keep accounting records in accordance with s.130 of the 2011 Act; or to pPAre accourtrts which accord with these accounting records have not been met: or 2. to which, in my opinion. atteTrtn should be drawn in order to enable a proper understanding tsf the accounts to be reachecl. JuIia Moore, BA (Oxon), MIAB Chartered Accounlant (retired) I l Buxlon Avenue, Reading io
PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
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 2022.
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
| 2. FIXED ASSETS | ||||
|---|---|---|---|---|
| Tangible | Fixtures and Fittings £ |
Total £ |
||
| Cost or Valuation At 1st January 2022 |
12,590 | 12,590 | ||
| Additions at Cost | 0 | 0 | ||
| At 31st December 2022 | 12,590 | 12,590 | ||
| Depreciation At 1st January 2022 |
3,774 | 3,774 | ||
Charge for the Year |
629 | 629 | ||
| At 31st December 2022 | 4,403 | 4,403 | ||
| Net Book Value At 31st December 2021 |
8,816 | 8,816 | ||
| At 31st December 2022 | 8,187 | 8,187 | ||
| 3. INVESTMENTS | ||||
| Market value at 1 January 2022 | 22,947 | |||
| Disposal | ||||
| Purchases at cost | ||||
| Net Gain(loss) | (2,690) | |||
| Marketvalue at 31 December 2022 | 20,257 | |||
| 4. CURRENT ASSETS | ||||
| Other debtors | 2022 7,607 |
2021 6,518 |
||
| 5. CURRENT LIABILITIES | ||||
| Other creditors | 2022 5,449 |
2021 2,818 |
||
| 6. PAID EMPLOYEES Staff Costs Average number of full-time equivalent employees in the year |
2022 8,627 |
2021 8,261 <1 |
||
| <1 |
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PAROCHIAL CHURCH COUNCIL OF ST ANDREWS CAVERSHAM CHARITY NO 1130027
7. APPROVAL OF ACCOUNTS
Approved by the trustees on 27[th] September 2023
Signed by two trustees on behalf of all trustees
Signature Name Date
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