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2020-12-31-accounts

St John’s Hartley Wintney PCC Annual Trustees’ Report & Financial Statements

For the year ended 31[st] December 2020

Charity Registered Number: 1130172

Page | 1

2020 Annual Trustees’ Report and Accounts for the Parochial Church Council of the Ecclesiastical Parish of St John’s Hartley Wintney

Aims and Purposes

St John’s Hartley Wintney Parochial Church Council (PCC) has the responsibility of co-operating with the Vicar in promoting in the ecclesiastical parish, the whole mission of the Church – pastoral, evangelistic, social and ecumenical. It is also responsible for the maintenance of the Parish Church building and the St John’s Church Centre.

The PCC is registered as the charity "The Parochial Church Council of the Ecclesiastical Parish of St John’s Hartley Wintney", charity number 1130172. The shorter title generally used is St John’s Hartley Wintney PCC .

Objectives and Activities

The PCC is committed to encouraging people from Hartley Wintney and the surrounding area to follow Jesus in their daily lives, to join in corporate worship of God on a regular basis and to become part of our church family seeking to look outward to serve our community.

The PCC maintains an overview of worship and activities throughout the parish and makes suggestions on how our services, worship and activities can involve the many groups that live within and outside our parish. When planning our activities for the year, the Priest-in-Charge and the PCC have considered the Commission’s guidance on public benefit and the supplementary guidance for charities for the advancement of religion. A key focus is to enable people to live out their faith as part of our parish community, especially through:

To facilitate this work, it is important that we maintain the fabric of the church building and the St John’s Church Centre, which was opened in November 2013.

Carolyn Marshall continued throughout the year as our Safeguarding Officer.

During the year, several committees and groups continued to cover the management of the PCC’s activities. These were:

Page | 2

Achievement and performance

The Reverend Angie Smith was Priest-in-Charge of the Parish, having been appointed in December 2017 as Interim minister for 3 years. On the 9[th] December 2020, after due process, she was installed as Vicar by the Bishop of Basingstoke.

Everyone is welcome to attend services. 2020 began with a 2 Sunday service pattern service but during the Covid lockdowns online services were streamed using the ‘Church Online’ platform with an average attendance in the first lock down (April to June) of 162 devices weekly and the second (November) 109 devices weekly. For the remainder of the year a combination of in-person and streamed services were held. The average weekly in-person attendance during October 2020, for the 3 Sunday services was 93 adults and 72 joining on-line. In person attendance for 0–17-year-olds averaged 48 in this period. 119 people attended Christmas Services in-person and 100 online.

At the end of 2020 there were 200 on the Church Electoral Roll, 139 of whom are resident within the parish.

St John’s plays a pivotal role in the parish and village of Hartley Wintney and beyond. Events are arranged on a regular basis and church members are encouraged to be fully involved in the life of the community and beyond. These activities are recorded in the reports presented at the APCM. Lockdown restrictions mostly prevented the church from enhancing its mission and ministry to the community though the use of the Church Centre which normally would include:

The Centre usually provides a home for the increasingly popular and important Forget-Me-Not Café (for those living with dementia). This had to be suspended from April – December. In the past we have also been able to serve the community by providing rooms and halls which can be rented by individuals and organisations from outside the church community. All activities were suspended in lockdowns and some were able to resume during the summer months.

The Coffee Shop, staffed entirely by volunteers, which provides a meeting place and a warm welcome for people from our community, introducing people to the church who would not otherwise have crossed the threshold, was closed during the lockdowns but was able to resume a limited service during the summer months. We are particularly grateful to the volunteers who enabled this to happen. In October half-term the Centre Kitchen and foyer was used to provide over 100 hot meals for struggling families, either through delivery, collection or eat in.

The coffee shop and hire of rooms in the Church Centre is operated under a licence agreement by St John’s HW Ltd, a separate trading company which donates all its profit to the PCC.

Page | 3

Financial Review

Full details of our financial position and the movements in 2020 are included in the Financial Statements that accompany this report. Total income to the General Fund in 2020 was £306k (2019 General Fund: £360k) including £255k of voluntary donations. Income to the Building Fund was £36k (2019: £80k). Total income across all the funds in 2020 was £347k (2019: £443k).

Total expenditure in 2020 from the General Fund was £285k (2019 General Fund: £342k), including our contribution to Winchester Diocese Common Mission Fund in 2020 of £135k (2019: £128k). Total expenditure on all funds was £300k (2019: £335k).

In accordance with PCC policy, during 2020 £28k was given to mission, being 10% of the voluntary donations to the Unrestricted General Fund in the previous year (2019: £28k).

Overall the financial statements show a net surplus on the general fund of £47k (2019: £39k) and ongoing debt repayments to the church centre and roof projects.

The General Fund received a donation of £30k (2019: £73k) from the trading company during the year, being the operating profits of the company. The contribution from the trading company was significantly lower due to the impact of the pandemic lockdown on Coffee Shop and Hall Hire income.

Reserves Policy

It is the policy of the PCC to maintain a minimum balance on the Unrestricted General Fund which equates to the value of two months of normal expenditure on the Unrestricted Funds (excluding mission disbursements and depreciation). Based on our budgeted expenditure for 2021, a balance of approximately £55k is required. The balance on the Unrestricted General Fund Reserve as at 31 December 2020 satisfies this policy.

Page | 4

Structure, Governance and Management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity. Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules .

At St John’s, the membership of the PCC includes the clergy licensed to the parish (ex-officio), the two Churchwardens, one representative of the Licensed Lay Ministers (LLMs – formerly known as Readers) and any members ex officio by virtue of their election to Deanery, Diocesan or General Synods, in addition to other members elected to PCC by those members of the congregation who are on the Electoral Roll. All those who attend our services are encouraged to register on the Electoral Roll and 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 how the funds of the PCC are to be spent. The activities planned by the PCC complied with the Charity Commission’s guidance on public benefit and were open to (and often were intended for) residents of the parish and the wider area. The full PCC met 6 times during the year.

The Standing Committee is a requirement of the Church Representation Rules . The Standing Committee is required under those rules to have at least five members including the Vicar and the two Churchwardens. The additional two members during 2020 were the Treasurer and the PCC Secretary. The Standing Committee has power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. The Standing Committee met 7 times during the year.

Page | 5

Administrative Information

Membership of the Parochial Church Council

PCC members who served at any time from 1 January 2020 until the date this report was approved are:

Ex-Officio Members:

Priest In Charge: Rev’d Angela Smith (Chair) (Clergy Representative on Diocesan Synod) Curates: Rev’d Matt Bianchi Rev’d Sam Chandler (From 4 October 2020) LLM Representative: Ian Coster (Until October 2020) Alison Harris (From October 2020) Churchwardens: Paul Main (Until October 2020) Angela Southern Justin Hooper (From October 2020) Deanery Synod: Geoff Key (Until October 2020 APCM) Alison Harris (Until October 2020 APCM) Camilla Deane Trudy Rankin (From October 2020 APCM) Dave Collier (From October 2020 APCM) Elected Members: Dorothy Harvey (PCC Vice Chair) (Until July 2020) Philip Baylis (Until September 2020) Joe Edwards (Until July 2020) Henry Chandler (PCC Secretary) (Until October 2020 APCM) Paul Davis (Until October 2020 APCM) Neil Jones (Until October 2020 APCM) Justin Hooper (Until October 2020 APCM) Trudy Rankin (Until October 2020 APCM) Miranda Tiffin John Pendleton Andrew Moyse Matt Pitcher Andie Painter (From October 2020 APCM) Jess Arthur (From October 2020 APCM) Jim Dewes (From October 2020 APCM) Angela Bushell (From October 2020 APCM) Lesley Churms (From October 2020 APCM) Andrew House (From October 2020 APCM) Geoff Key (From October 2020 APCM)

The parish of St John’s Hartley Wintney is part of the benefice of Hartley Wintney with Elvetham, Winchfield and Dogmersfield, in the Diocese of Winchester. The correspondence address for St John’s Church is: St John’s Church Office, Fleet Road, Hartley Wintney, Hook, Hampshire RG27 8ED.

Approved by the PCC on 17 March 2021 and signed on their behalf by:

Reverend Angela Smith

PCC Chair

Page | 6

Statement of Responsibilities of the Trustees

The Trustees are responsible for preparing the Annual Report and Financial Statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (UK GAAP) and these financial statements have therefore been prepared in accordance with Statement of Recommended Accounting Practice: Accounting and Reporting by Charities (SORP 2005), UK Accounting Standards, the Charities Act 2011, and the Church Accounting Regulations 2006.

In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page | 7

Independent Examiner's Report to the Members/Trustees of Parochial Church Council of the Ecclesiastical Parish of St John’s Hartley Wintney Charity Number 1130172

I report on the accounts for the year ended 31 December 2020, which are set out on pages 9 to 18.

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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Report

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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Frost and Willan Accounting Ltd Chartered Accountant The Old Post Office, High Street, Hartley Wintney, Hampshire, RG27 8NZ

Date: 21st April 2021

Page | 8

St John the Evangelist Parish Church, Hartley Wintney with Elvetham Statement of Financial Activities For the year ended 31 December 2020

Incoming resources
Voluntary Donations
Donation from Trading Subsidiary
Grants and Legacies
Activities for generating funds
Other ordinary incoming receipts
Income from church activities
Coronavirus Job Retention Scheme
Total incoming resources (note 4)
Resources expended
Church activities excluding depreciation
Depreciation
Church activities including depreciation
Cost of Generation of voluntary income
Fund-raising costs
Governance costs
Interest on loans
Total resources expended (note 5)
Net incoming resources before transfers
Transfers between funds
Net income/(deficit) for the year
Balances b/fwd at 1 Jan
Balances c/fwd at 31 Dec		 Unrestricted Unrestricted
Restricted
Restricted
General Fund
General
Capital Fund
Fund -
Building
Funds -
Other
2020
2019
£
£
£
£
£
£
255,404
-
29,047
4,015
288,466
319,638
29,858
-
-
-
29,858
72,842
2,183
-
7,501
-
9,684
40,000
506
-
-
-
506
290
3,400
-
4
-
3,404
5,654
2,687
-
-
-
2,687

4,578
12,273
-
-
-
12,273
-
TOTAL FUNDS
306,312
-
36,551
4,015
346,878
443,002
284,273
-
987
4,955
290,215
317,571
6
4,724
-
-
4,729
7,408
284,278
4,724
987
4,955

294,944
324,979
-
-
-
-
-
1,463
-
-
-
-
-
-
1,464
-
-
-
1,464

1,416
-
-
3,832
-
3,832
7,308
285,742
4,724
4,819
4,955

300,240
335,165
20,569
(4,724)
31,732
(939)
46,638
107,836
-
-
-
-
-
-
20,569
(4,724)
31,732
(939)
46,638
107,836
237,221
2,003,393
(149,235)
11,442
2,102,821
1,994,985
257,790
1,998,669
(117,503)
10,503
2,149,459
2,102,821

The notes on pages 11 to 18 form part of these financial statements

Page | 9

St John the Evangelist Parish Church, Hartley Wintney with Elvetham Balance Sheet As at 31 December 2020

Notes 2020 2019
£ £
Fixed assets
Tangible fixed assets 6 1,998,670 2,003,399
Investment assets - -
1,998,670 2,003,399
Current assets
Cash at bank and in hand 302,049 287,710
Debtors & accrued income 7 32,301 45,241
334,350 332,950
Current liabilities
Creditors: amounts falling due within one
year 8 (37,179) (65,253)
Net Current Assets 297,171 267,697
Creditors due after one year 9 (146,382) (168,275)
Net Assets 2,149,459 2,102,821
Capital & Reserves
Unrestricted General Fund 10 257,790 237,221
Unrestricted General Capital Fund 10 1,998,669 2,003,393
Total Unrestricted 2,256,459 2,240,614
Restricted Fund - Building 10 (117,503) (149,235)
Restricted Funds - Other 10 10,503 11,442
2 2,149,459 2,102,821

The notes on pages 11 to 18 form part of these financial statements Approved by Parochial Church

Council on 17 March 2021

Rev Angela Smith PCC Chair

Page | 10

The PCC of St John’s Church Hartley Wintney

Notes to the Financial Statements

1. Accounting policies

Basis of preparation

The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards, the current Statement of Recommended Practice, Accounting and Reporting by Charities (FRS 102), and the Charities Act 2011.

The financial statements have been prepared under the historical cost convention. 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.

Funds

Unrestricted funds are general funds that are not subject to any restrictions as to their use and are available for the general purposes of the PCC.

Restricted funds represent donations or grants received for a specific purpose or invited by the PCC for a specific purpose. The funds may only be expended on the specific purpose for which they were given. All expenditure from a restricted fund is charged to that fund. If any of that expenditure is of a capital nature its cost is included in additions to fixed assets and is shown as a transfer from the restricted fund to the General Capital Fund. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund unless otherwise agreed with the donor.

Incoming Resources

Planned giving, collections and 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 legally entitled to the amounts due. Dividends and interest are accounted for when receivable. All other income is recognised when it is receivable. 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 Common Mission Fund is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.

The PCC has a policy of, where possible, making grants or donations to Mission Partners at home and overseas which represent 10% of voluntary unrestricted income received in the year. To the extent that the full 10% has not been distributed by 31 December a provision is made for payment in the following year. Donations for specific missions are dealt with through restricted reserves and are therefore in addition to the 10% giving to missions from unrestricted funds.

Page | 11

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with s.10(2) of the Charities Act 2011. Costs associated with the maintenance or improvement of such assets are written off in the year they are incurred.

St John’s Church Centre - Construction of the St John’s Church Centre commenced in April 2012 and expenditure on the construction of the building plus associated professional fees was capitalised from the beginning of 2012 when the PCC resolved to enter into an agreement with a building contractor for the construction of the Church Centre. Associated professional fees amounting to £292,000 had been expensed prior to this date. The building was completed in November 2013. In the opinion of the PCC depreciation of the building would be immaterial and has not been charged. The members carry out an annual impairment review and in their opinion no provision is necessary in respect of the value at which the building is included in the annual accounts.

Moveable Church Furnishings - The various items of moveable church furnishings are vested in the Churchwardens for the use and benefit of the parishioners and cannot be disposed of without a faculty. These assets are regarded as “inalienable” property held on special trust on behalf of the PCC and are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available due to the age of the items. In this case the item is not capitalised, but all items are included in the Church’s inventory listing.

Other furniture and equipment used on a continuing basis for the work of the PCC and costing in excess of £500 is capitalised at cost and depreciated over the asset’s estimated useful life. Normally assets costing less than £500 are expensed in the Statement of Financial Activity in the year that the cost is incurred. However, items of furniture and equipment purchased to equip the St John’s Church Centre were capitalised even if under £500 as the total capital purchases were treated as one project.

Depreciation

Assets are depreciated on a straight-line basis over their estimated useful life which is assessed as follows:

Audio Visual Equipment - 7 years Furniture – 7 years Equipment – 5 years

St John’s Church Centre - Depreciation

Depreciation is not provided on the St John’s Church Centre building because the life of the building is anticipated to be substantially in excess of 50 years so that any depreciation charge would be immaterial.

Page | 12

Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short term deposits include cash held on deposit either with the Church of England or with a bank.

Creditors falling due after one year

These amounts relate to loans provided by members of the congregation and the Winchester Diocesan Board of Finance (WDBF) for the building of the St John’s Church Centre and the restoration of the Church roof. The terms of the loans, including the rate of interest, are shown in note 9 to the financial statements.

2. Staff Costs

During the year the PCC employed a Youth Pastor, Worship Pastor, Children and Families Pastor, Church Administrators and Operations Manager. All of these positions were part time. No employee earned more than £40,000 per annum. Tax and National Insurance payments to HMRC are managed on behalf of the PCC by Stewardship Services, an external agency.

3. Pensions

The current scheme is the government established National Employment Savings Trust (NEST) money purchase pension scheme. Staff contribute 6% of salary and this was matched by the PCC.

Previously the PCC of St John’s Hartley Wintney participated in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from participating employers. Having become aware that the legal structure of the scheme was such that if another employer fails, the PCC of St John’s HW could become responsible for paying a share of that employer’s pension liability, the PCC took mitigating action and moved all its staff pensions from the Pension Builder Scheme to the government established National Employment Savings Trust (NEST) money purchase scheme. Given the short time that the PCC had a small number of staff in the Pension Builder Scheme, any residual liability under the scheme is not expected to be material.

4. Audit Fees

An audit was not required in 2020 nor in 2019 but the financial statements have been independently reviewed by Michael Willan, FCA, of Willan and Willan, High St, Hartley Wintney.

Page | 13

St John the Evangelist Parish Church, Hartley Wintney with Elvetham Notes to the accounts for the year ended 31 December 2020 (continued)

4. Incoming Resources

Incoming resources
Voluntary Donations
Tax efficient planned giving
Income tax recoverable
Church collections
Sundry donations
Gift Aided Donation from Trading Co
Grants and Legacies
Grants
Legacies
Activities for generating funds
Fund raising events
Room Hire Income
Coffee Shop Income
Income from church activities
Fees - weddings, funerals, etc
Other activities
Other ordinary receipts
Bank interest income
Admin Contribution from Winchfield PCC
and Dogmersfield PCC
Licence Fee income from St Johns HW Ltd
Coronavirus Job Retention Scheme
Total incoming resources		 Unrestricted
General Fund
Unrestricted
General Capital
Fund
Restricted Fund -
Buildings
Restricted Funds
- other
TOTAL 2020 TOTAL 2019
£
£
£
£
£
£
189,253
-
25,095
-
214,348
281,453

44,026
-
3,952
47,978
33,003

5,546
-
5,546
752
16,579
-
-
4,015
20,594
4,429
255,404
-
29,047
4,015
288,466
319,638
29,858
-
-
-
29,858

72,842
2,183
-
7,501
-
9,684
40,000
-
-
-
-
-
-
2,183
-
7,501
-
9,684
40,000
506
-
-
-
506
290
-
-
-
-
-
-
-
-
-
-
506
-
-
-
506
290
2,687
-
-
-
2,687
4,578

-
-
-
-
-
-
2,687
-
-
-
2,687
4,578
-
-
4
-
4
254
1,000
-
-
-
1,000
3,000

2,400
-
-
-
2,400

2,400
3,400
-
4
-
3,404
5,654
12,273
12,273
-
306,312
-
36,551
4,015
346,878
443,002

Page | 14

St John the Evangelist Parish Church, Hartley Wintney with Elvetham Notes to the accounts for the year ended 31 December 2020 (continued)

5. Resources Expended

Church Activities
Common Mission Fund
Common Mission Fund
Staff Costs
Staff salaries
Pensions
Clergy expenses
Training
Mission Partners
Missionary societies & charities
Worship
Upkeep of services
Community involvement & Pastoral Work
Evangelism, Outreach & Pastoral
Discipleship
Discipleship
Young people
Children and Youth
Communication
Church Suite and Printing		 Unrestricted
Fund General
Fund
Unrestricted
General
Capital Fund
Restricted
Fund - Church
Centre Building
Restricted
Funds - Other
TOTAL
2020
TOTAL
2019
£
£
£
£
£
£
135,185
-
-
-
135,185
128,692
135,185
-
-
-
135,185
128,692
71,877
-
-
-
71,877

72,644

6,168
-
-
-
6,168

2,852

500
-
-
-
500
5,141

2,215
-
-
-
2,215
1,134
80,760
0
0
0
80,760
81,771
27,800
-
-
-
27,800
31,663
27,800
-
-
-
27,800
31,663
6,627
-
-
-
6,627
9,225
6,627
-
-
-
6,627
9,225
-
-
-
4,955
4,955

535
-
-
-
4,955
4,955

535
40
-
-
-
40
2,127
40
-
-
-
40
2,127
1,827
-
-
-
1,827
5,719
1,827
-
-
-
1,827
5,719
524
-
-
-
524

1,097
524
-
-
-
524

1,097

Page | 15

St John The Evangelist Parish Church, Hartley Wintney and Elvetham Notes to the accounts for the year ending 31st December 2020 (continued)

5. Resources Expended (continued)
Church Activities (continued)
Facilities & Administration
Repairs & maintenance
Utilities, Administration & sundry
Roof Renewal
Total church activities before depreciation
Depreciation
Depreciation - church centre other
Depreciation - church AV equipment
Depreciation - church other equipment
Total church activities including depreciation
Cost of generating income
St Georges costs
Fund-raising costs
Other
Governance costs
Independent Review
Interest on loans
Total Resources Expended		 Unrestricted
Fund General
Unrestricted
General
Capital Fund
Restricted
Fund - Buildings
Restricted
Funds - Other
TOTAL
2020
TOTAL
2019
£
£
£
£
£
£
11,723
-
-
-
11,723

27,603

19,788
-
-
19,788
33,870

-
-
987
-
987
4,732
-
31,511
-
987
-
32,498
56,741
284,273
0
987
4,955
290,215
317,571
-
4,724
-
-
4,724

5,154
-
-
-
-
-
1,480
6
-
-
-
6
774
6
4,724
-
-
4,729
7,408
284,278
4,724
987
4,955
294,944
324,979
-
-
-
-
-
1,463
-
-
-
-
-
-
-
-
-
-
-
1,464
-
-
-
1,464

1,416
-
-
3,832
-
3,832
7,308
285,742
4,724
4,819
4,955
300,240
335,165

Page | 16

St John the Evangelist Parish Church, Hartley Wintney with Elvetham Notes to the accounts for the year ended 31 December 2020 (continued)

6 Tangible fixed assets

Cost
Asset at cost b/fwd at 1 Jan 2018
Additions
Asset at cost c/fwd at 31 Dec 2020
Depreciation
Accumulated depreciation at 1 Jan 2018
Depreciation for the year
Accumulated depreciation at 31 Dec 2020
Net Book Value
Net Book Value at 31 Dec 2019
Net Book Value at 31 Dec 2020		 Equipment Audio-Visual
Fixtures,
Furniture,
Equipment
Audio-
St John's
Total
in Church
in Church
Fittings &
Fixtures &
in Church
Visual in
Church
Equipment
Fittings in
Centre
Church
Centre
pre 2012
Ch. Centre
Centre
Building
£
£
£
£
£
£
£
£
3,869
31,066

32,005

18,312

33,476

17,766
1,998,670
2,135,164
-
-
-
-
-
-
-
-
3,869
31,066
32,005
18,312
33,476
17,766
1,998,670

2,135,164
£
£
£
£
£
£
£
£
3,863
31,066
32,005
15,914
33,476
15,440
-
131,765
6
-
-
2,398
0
-
2,326
-
4,729
3,869
31,066
32,005
18,312
33,476
17,766
-
136,494
£
£
£
£
£
£
£
£
6
-
-
2,398
0
-
2,326
1,998,670
2,003,399
-
-
-
-
-
-
1,998,670
1,998,670
7
Debtors and accrued income
Prepayments and other debtors
St Johns HW Ltd debtor
Income Tax recoverable
8
Creditors falling due within one year
and deferred income
Accruals & other creditors
Accrued interest on loans
Loan for church roof repair due within one year
Provision for mission giving
9
Creditors falling due after one year
Loans falling due after one year
Details of loans due after one year
Loan from Winchester Diocesan Board of Finance for Roof Repair (note i)
Loan from member of congregation (note ii)		 2020
2019
£
£
1,000
2,917
30,349
39,732
952
2,592
32,301
45,241
2020
2019
£
£
10,393
27,341

760
760
21,892
33,868
4,134
3,284
37,179
65,253
2020
2019
£
£
146,382
168,275
146,382
168,275
108,382
130,275
38,000
38,000
146,382
168,275

i) Loan from WDBF of £300,000 was granted in July 2018 to be repaid over 8 years, variable rate of interest, current rate of interest is 2.75%

ii) Loan from member of congregation with 0% interest, £19,000 to be repaid Sept 2026, £19,000 to be repaid Sept 2027

Page | 17

St John the Evangelist Parish Church, Hartley Wintney with Elvetham Notes to the accounts for the year ended 31 December 2020

10. Fund Movements

Unrestricted Funds
General Fund
General Capital Fund
Total for Unrestricted Funds
Restricted Funds
Building Fund
Other Restricted Funds
Mustard Seed/Help Hoima
Burma Childrens Fund
Restricted Fund-other
Vicar's Discretionary fund
Totals for Other Restricted Funds
Total Funds		 Funds
31/12/19
Change in
accounting
policy
Income
Expenditure
Transfers
Funds
31/12/20
£
£
£
£
£
237,221
-
306,312
(285,742)
-
257,790
2,003,393
(0)
(4,724)
-
1,998,669
2,240,614
-
306,312
(290,466)
-
2,256,460
(149,235)
-
36,551
(4,819)
-
(117,503)
161
-
-
-
-
161
30
-
-
-
-
30
1,125
-
3,416
(4,072)
-
470
10,126
-
599
(883)
-
9,842
11,442
-
4,015
(4,955)
-
10,503
2,102,821
-
346,879
(300,240)
-
2,149,460

11. Analysis of Net Assets

Tangible Fixed Assets
Current assets including cash
Creditors falling due within one year
Creditors falling due after one year		 Unrestricted
General Fund
Unrestricted
General Capital
Fund
Total
Unrestricted
Fund
Restricted Fund
Building
Restricted funds
- other
2020
2019
£
£
£
£
£
£
£
-
1,998,670
1,998,670
-
-
1,998,670
2,003,399
272,315
-
272,315
51,532
10,503

334,350
332,950
(14,527)
-
(14,527)
(22,652)
-
(37,179)
(65,253)
-
-
-
(146,382)
-
(146,382)
(168,275)
257,788
1,998,670
2,256,458

(117,503)
10,503
2,149,459

2,102,821

12. Subsidiary Undertaking

St John's HW Ltd, a company limited by guarantee and incorporated in England & Wales, registered number 11394695, is a wholly owned subsidiary of the PCC. The company operates all commercial trading operations carried on at the St John's Church Centre including the coffee shop and hire of the halls.

Page | 18