## **ANNUAL REPORT AND FINANCIAL STATEMENTS** 

## **OF** 

**ST MARY'S LONGFLEET PCC, POOLE FOR THE YEAR ENDED 31 December 2021** 

**Registered Charity Number 1130469 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF LONGFLEET (ST MARY'S), POOLE** 

**INCUMBENT Revd Canon Andrew Perry The Vicarage 2, Twemlow Avenue Poole Dorset  BH14 8AN** 

**BANKERS INDEPENDENT EXAMINERS CAF Bank Ltd Newton Magnus 25 Kings Hill Avenue Arrowsmith Court Kings Hill Station Approach West Malling Broadstone Kent  ME19 4JQ Dorset  BH18 8AT** 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **Objective and Activities** 

St Mary’s Longfleet PCC has the responsibility of co-operating with the incumbent, the Revd Canon Andrew Perry, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.  It also has the maintenance responsibilities for the Church Centre, Kingston Road, Poole. 

## **Governing document** 

The PCC is a registered Charity (Number 1130469) and is governed by the Parochial Church Councils (Powers) Measure 1956 as amended and Church Representation Rules. 

## **Structure, governance and management** 

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and are welcome to stand for election to the PCC. On appointment each new PCC member is given a clear briefing on their responsibilities as a trustee and of the primary purpose of the PCC to work with the incumbent, Revd Canon Andrew Perry, in the whole mission of the church. 

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

|**_Incumbent:_**|Revd Canon Andrew Perry|Chair|
|---|---|---|
||||
|**_Associate Vicar:_**|Revd Mark Hay||
||||
|**_Wardens:_**|Mrs Alison Cox<br>Dr Pete Naylor<br>Mrs Jo Elliott|(from 26 April 2021)<br>(until 26 April 2021)|
||||
|**_Elected Members:_**|Mrs Lizzie Adams<br>Mr Mike Bilson<br>Mr John Brackstone<br>Mr Jason Cartridge<br>Mrs Sue Cobb<br>Mr Jonathan Gollings<br>Mr Mark Hill<br>Mrs Sarah Maybury<br>Mr Joseph Moxham<br>Dr Pete Naylor<br>Mrs Lois Partridge<br>Miss Jess Wheadon<br>Mr Simon Burnham-Slipper<br>Mr Colin Chalkly-Maber<br>Mrs Emma Jackson<br>Miss Sue Ockendon<br>Mr John Rolleston<br>Mr Mike Turner<br>Miss Angie Wheeler<br>Mr Sam Voyle|(from April 2021)<br>(until Apr 2021)<br>(from April 2021)<br>Deanery Synod Rep<br>Deanery Synod Rep<br>Deanery Synod Rep<br>Deanery Synod Rep<br>Deanery Synod Rep<br>Deanery Synod Rep<br>Treasurer / Deanery Synod Rep<br>(until Apr 2021)|
|**_Electoral Roll Secretary_**|Mrs Kym Powell||
|**_PCC Secretary_**|Mrs Gillian Rutherford||



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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **Statement of Parochial Church Council’s Responsibilities** 

Charity law requires the Council to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of its financial activities for that period and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to: 

- a) select suitable accounting policies and then apply them consistently; 

- b) make judgements and estimates that are reasonable and prudent; 

- c) state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; and 

- d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue. 

The Council is 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. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. 

## _**Committees and Subgroups**_ 

The four key principles behind these structures being that it should be – 

**Purposeful      -** To fulfil our overall vision and purposes **Adaptable** Able to respond to continuing growth **Flexible -** Within an age of rapid change **Simple** To function naturally and allow St Mary’s Longfleet to grow healthily as a living organism rather than a bureaucratic organisation and avoid unnecessary meetings. 

The structures are designed to express trust and accountability.  From January 2010 – A new Leadership Structure has been developed which clarifies the respective roles of the PCC and the Staff Team. 

## _**Finance Team (also Standing Committee of PCC)**_ 

The Finance Team prepares the ‘Annual Budget’ and monitors spending.  It holds responsibility for reviewing staff salaries and expenses.  It is mandated to be proactive in encouraging financial giving in the church, and to support the Hon. Treasurer. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **Reserves Policy:** 

As the PCC has employed 14 full or part time staff during the year, it is the policy to maintain a balance on unrestricted funds (if possible), which equates to approximately six months’ unrestricted payments (excluding Share payments to the diocese), to cover emergency situations which may arise from time to time.  In addition, a balance equal to approximately three months’ Share payments is maintained whenever possible.  The current level of unrestricted cash reserves does not meet this target but does cover approximately 4 months of such payments. At the year end the Church held £166,363 of unrestricted funds and £2,311,020 of restricted funds. 

## **Risk Management:** 

The principal risk is that the PCC would not be able to meet its financial commitments in any given year.  This is currently seen as medium likelihood but high impact and is managed by a careful budgeting process, performance against which is regularly monitored by the PCC and the Finance sub-committee as well as communication with all members of the congregation when necessary.  By comparison with this risk all the other identified risks have a low residual impact and may be outlined as: 

High impact/medium likelihood – fire in the building – contingency plan – use of local school premises. 

High impact/low likelihood - no one coming forward to act as volunteer members of teams and committees – contingency plan – continued communication with the congregation together with a database of skills. Responsibility for this shared by Vicar and Finance Team. 

Medium impact/medium likelihood – something goes missing or is stolen from the church safe or other office area – contingency plan – continued monitoring of security measures making improvements as necessary. 

## _**Fabric Team (sub group of PCC)**_ 

Maintains the church property and equipment.  Identifies and prioritises work needed, including quinquennial requirements. It works closely with the SML Facilities Team. 

## _**Mission Support Team**_ 

Encourages and assists all at SML to reach out imaginatively into the world, in obedience to Jesus who said “Go and make disciples of all Nations”. (Matthew 28: 19) It makes proposals to the PCC about the allocation of the tithe. 

## _**SML Eco Group**_ 

To encourage the SML church community to be good stewards of God’s creation. This is a very active, passionate sub-group, under the leadership of Lois Partridge. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## _**Church Attendance**_ 

On an average Sunday, before COVID restrictions at the end of March 2020, our total worshipping numbers were about 685. Since then, when services have been permitted in the church building our capacity has been limited to about 300, and we have also developed Online services which attract a sizeable number of viewers. The Electoral Roll number for 2021 was 515. 

## **Pension Builder Scheme** 

St Mary’s Longfleet PCC participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers. 

CWPF has two sections: 

1. the Defined Benefits Scheme 

2. the Pension Builder Scheme, which has two subsections; 

   - a. a deferred annuity section known as Pension Builder Classic, and, 

   - b. a cash balance section known as Pension Builder 2014. 

The SML members are in the Pension Builder 2014 section. 

## **Pension Builder Scheme** 

Both sections of the Pension Builder Scheme are classed as defined benefit schemes. 

**Pension Builder 2014** is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65. 

There is no sub-division of assets between employers in each section of the Pension Builder Scheme. 

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102.  This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme.  The pensions costs charged to the SoFA in the year are the contributions payable (2021: £8,301, 2020: £8,537). 

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022 

For the **Pension Builder 2014** section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. 

The legal structure of the scheme is such that if another employer fails, St Mary’s Longfleet PCC could become responsible for paying a share of that employer’s pension liabilities. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **Public benefit, objectives and activities** 

The PCC have given due regard to public benefit when planning the church’s activities, in accordance with section G2 and G3 of the Charity Commission’s General guidance on Public Benefit (January 2008). The paragraphs above and below set out the PCCs activities, achievements and performance during the year, which are directly related to the objects and purposes for which the church exists. 

The church achieves its principal objects and purposes through: 

- high quality public worship, both traditional and contemporary 

- pastoral care and support of those in need 

- promotion of Christian aid, mission agencies and other charitable causes 

These benefits are directly related to the aims of the church and are fully compliant with Principles 1 and 2 of the Charity Commission Principles on Public Benefit. 

## **REVIEW OF THE YEAR** 

2021 has continued to be a time for our nation and world which has been marked heavily by the COVID-19 pandemic. This has dramatically altered the style of our ministry and mission as a church community, including how we’ve been able to process our business as a PCC. During 2021 the full PCC met for five business meetings – two in-person and three via a zoom conference call. 

Our business this year has inevitably been shaped by our response to the pandemic in a constantly changing landscape. Our Vision 2020 is currently under review and, as part of exploring our ‘Next Steps’, we commissioned a project **‘Re-Imagining a New Future’** . Nevertheless, the outline of Vision 2020 has continued to provide the three main markers for our ministry and business. As you’ll see below – 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 


## _**RISE up**_ 

Having developed _**Digital Online Services**_ in 2020 this continued as our primary mode of worshipping together and communication for the first half of 2021. Since then, we have grown more of a **hybrid** model of online / live stream and in-person services. Again, the volume of views for our Remembrance, Carols by Candlelight and Christmas Day services were especially high. We are especially grateful to the professional expertise of Matt Molyneux, our then Communications and Media staff member, Will Triffitt, Ministry & Operations Support, and Andy Dollerson, our Worship Pastor, for facilitating this. We are immensely thankful to the LORD for the gift of technology to enable our shared worship in this way. This has been true also for our **SML Kids’ and Youth** ministries, where they have been wonderfully creative. 

Since the late Summer, we have been gradually **Re-gathering** in-person as a church community. Very aware that this is a season rather than a one-off occasion! In-person numbers are not yet as high as they were pre-Covid but it’s good to see them increasing and, in particular, welcome many newcomers. It has been especially encouraging to see the fresh life and creativity emerging at our 6.30pm Sunday service – **The SIX30.** 

**Services in our Church Building** , have been carefully regulated to provide a natural and safe experience for all worshippers, welcomers’ and staff. Our Church Wardens have overseen this process with meticulous care, and the PCC has considered and ratified the requisite Risk Assessments. 

At our January meeting, the PCC were delighted to hear about the three upcoming **Lent Courses** – The Prayer Course (24/7); Mission-Minded Living (New Wine); Living in Love and Faith – LLF (Church of England). These were each formative, well-received and wellattended. 

Once again, we were delighted to be committed to the Archbishops’ _**Your Kingdom Come**_ prayer initiative leading up to Pentecost. Our investment in our monthly prayer and worship gathering **RISE** has continued throughout this time. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

_**Core Discipleship Practices –**_ have remained central to our life together and our equipping of members of SML to grow as passionate, whole-life disciples. To _Belong_ - within a life group, Prayer Triplet and/or Volunteer Team; _Feed –_ on God’s word through daily disciplined personal Bible reading; _Pray –_ contributing to a life of nourishing and sustaining prayer; _Serve –_ on a volunteer team; _Give –_ through committed personal financial giving to the mission and ministry of SML. 

## _**THRIVE in**_ 

During the first half of 2021 the PCC received regular updates on our **‘Re-Imagining a New Future’** project facilitated by David Reed. A summary was offered at our July meeting highlighting 3 short-term aims – 

- _Embed an intentional, values-driven culture across our teams to improve decision making and re-equip our ministry for the future._ _**Refocus on the basics** ._ 

- _Embrace new opportunities to re-think in-person and online services to more effectively respond to an increasingly online world._ _**Be hybrid in the best way we can.**_ 

- _Enable more people to contribute their gifts to ministry and mission in a fresh season of creativity and re-imagining how we do things._ _**Open it up to everyone.**_ 

These short-term aims are being embraced in a number of directions including taking new steps to improve our equipping and releasing of **Volunteers** . This is a key goal for 2022. 

Also at our July meeting, our Associate Vicar, Mark Hay, presented to the PCC a refreshed vision for **our Life Groups** which was enthusiastically received. Since then it’s been encouraging to see a number of new groups formed. 

The PCC has recognised that, as for everyone else, the pandemic has placed additional pressures on our **SML Staff.** Furlough has continued to be used appropriately at various points. This has been initiated by the Senior Staff Team, agreed within a sub-group of the Finance Team, and regularly reported to the PCC.  We have also experienced a number of staff changes during 2021. However, there is a sense in which the staff, although lacking capacity in a few areas which will be addressed, is unified and working well together. 

The fact that the **finances of SML** , despite the prevailing circumstances, have finished 2021 in a healthy position is due both the sacrificial generosity of our SML church family and the vigilant monitoring of our **Finance Team** . Members of the Finance Team have poured in literally hundreds of hours to ensure our income and expenditure are carefully aligned and to prepare for November’s Gift Day. A target of £60,000 was set and it was thrilling that more than £80,000 was given. The Finance Team also presented a realistic, yet still faithfilled, 2022 budget to the PCC in November. Once again, we are indebted to their hard work. 

Compliance with statutory _**Policies**_ is an official responsibility of the PCC and it helps to create a context in which people can _thrive in a healthy, love-filled community._ Each meeting involves an update on a rota basis. Of these policies, _**Safeguarding**_ is the most prominent. The PCC is immensely grateful for the professionalism and skill of our **SML Safeguarding Team.** 

As a parish in the **Diocese of Salisbury** we contributed to the diocesan gift and noted with thankfulness the ministry of Bishop Nicholas Holtam who retired as Bishop of Salisbury in July 2021. We are grateful for the many ways he encouraged our ministry and mission here. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## _**REACH out**_ 

There’s a healthy sense in which the pandemic, and attendant lockdowns, have caused every member of SML to become more focused on their immediate **locality** , and how we can in every way possible **express the love and care of Jesus to our neighbours** at this challenging time. 

Amongst our **Outreach Priorities** ongoing contact, support and prayer for Poole Hospital and other local medical providers has been especially significant during 2021. 

With a team, our Outreach Pastor, Rachel, was able to run the **Recovery Course** again over the autumn. The PCC is thrilled that we’ve still been able to run _**Alpha courses**_ online, including a Poole-wide Alpha course across 9 churches from January-March, and is hugely grateful to Alpha International for making the course available in a digital format so professionally and quickly. 

At our January meeting, the PCC were shown a plaque recognising SML’s gift to make possible one of **Myra’s Wells in Burkina Faso** - a life-giving project we are delighted to support. In September, the PCC was informed of our new Armed Forces **Veteran Friendly Group** . An immensely committed team under the leadership of Retired Major Homfray Vines offer a monthly ‘drop in’ at the church centre. In that same meeting, the PCC were pleased to agree the application for a **‘Commonwealth Graves Commission’** plaque on the wall near the entrance to our churchyard. 

SML’s practical support of and engagement with Poole Missional Communities ( **PMC)** including **Reconnect** , continues to develop. This is reflective of a wider commitment of churches across Poole fostering fresh missional expressions and of working together more extensively on shared ventures. 

It is an ongoing joy to see the development and growth of the ministry of our **Church Graft** in the Parish of Hamworthy. This mutual partnership continues to thrive in a number of areas, a notable occasion being a dynamic youth event in the autumn hosted at Hamworthy. Andy meets with the **Revd Tessa Fuhri,** Rector of Hamworthy, on a monthly basis to offer support. 

The fifth Anglican ‘Mark of Mission’ is _‘To strive to safeguard the integrity of Creation, and sustain and renew the life of the earth’_ . As part of our engagement with this, the **SML Eco Group** , under the leadership of Lois Partridge who provides regular reports to the PCC, is playing a significant role in keeping these issues before us as a church community. The global **COP26** summit in Glasgow was a landmark gathering. 

Our **REACH ministries (Vision 2020 – Reach)** are naturally grouped into 3 areas - _**‘Food, Relationships & Refugees’** ,_ primarily in the form of Cafe@SML, The Community Lunch, Routes to Roots, and Supporting Refugees, although there are many other additional initiatives. We remain joyfully committed to these even though inevitably some of their activities have been curtailed during 2021. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

As mentioned in last year’s report, The Church of England has recently published a new vision to become _Christ-centred and Jesus-Shaped – a Church that is younger and more diverse, a Church of Missionary Disciples, A Church where Mixed Ecology is the norm – Humbler, Simpler and Bolder_ . At SML we align ourselves to the direction of travel of this overall vision. Alongside this, we recognise too that the Spirit of God will be working in unique ways in each locality and want to be open to His promptings as we step into 2022. 


## **On behalf of the PCC** 

**Revd Canon Andrew Perry                                                                                    2 February 2022** 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2021** 

|<br>INCOMING RESOURCES<br>(See Note 2)<br>Donations and legacies<br>Other Voluntary Income<br>Income from<br>Investments<br>Income from Church<br>Activities<br>TOTAL INCOMING<br>RESOURCES<br>RESOURCES USED (See<br>Note 3)<br>Church Activities<br>TOTAL RESOURCES USED<br>NET<br>INCOMING/(OUTGOING)<br>RESOURCES<br>Change in value of<br>investments<br>NET MOVEMENT IN<br>FUNDS<br>BALANCES BROUGHT<br>FORWARD<br>AT 1 JANUARY 2021<br>(2020)<br>BALANCES CARRIED<br>FORWARD<br>AT 31 DECEMBER 2021<br>(2020)|Unrestricted<br>Funds<br>£<br>452,365<br>11,429<br>76<br>6,885<br>**470,755**<br>476,771<br>**476,771**<br>**(6,016)**<br>-<br>**(6,016)**<br>172,379<br>**166,363**|Restricted<br>Funds<br>£<br>37,719<br>5,266<br>5,778<br>33,005<br>**81,768**<br>73,730<br>**73,730**<br>**8,038**<br>28,460<br>**36,498**<br>2,274,522<br>**2,311,020**|Total<br>2021<br>£<br>490,084<br>16,695<br>5,854<br>39,890<br>**552,523**<br>550,501<br>**550,501**<br>**2,022**<br>28,460<br>**30,482**<br>2,446,901<br>**2,477,383**|Unrestricted<br>Funds<br>£<br>477,674<br>14,215<br>592<br>1,314<br>**493,795**<br>451,769<br>**451,769**<br>**42,026**<br>-<br>**42,026**<br>130,353<br>**172,379**|Restricted<br>Funds<br>£<br>52,719<br>7,828<br>5,599<br>35,772<br>**101,918**<br>102,953<br>**102,953**<br>**(1,035)**<br>12,748<br>**11,713**<br>2,262,809<br>**2,274,522**|Total<br>2020<br>£<br>530,393<br>22,043<br>6,191<br>37,086|
|---|---|---|---|---|---|---|
|||||||**595,713**|
|||||||554,722|
|||||||**554,722**|
||||||||
|||||||**40,991**|
|||||||12,748|
|||||||**53,739**<br>2,393,162|
|||||||**2,446,901**|



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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **BALANCE SHEET at 31 December 2021** 

|FIXED ASSETS<br>Tangible fixed assets (Note 5)<br>Trust Investments - Salisbury DBF (Note 8)<br>CURRENT ASSETS<br>Stock<br>Debtors (Note 6)<br>Short Term Deposits -CBF Investments<br>Cash at Bank and In Hand<br>LIABILITIES:<br>AMOUNTS FALLING DUE WITHIN ONE YEAR<br>Creditors (Note 7)<br>Interest Free Loan (Note 7)<br>NET CURRENT ASSETS<br>AMOUNTS FALLING DUE AFTER ONE YEAR<br>Interest Free Loan (Note 7)<br>TOTAL NET ASSETS<br>FINANCED BY<br>Charitable Reserves at beginning of year<br>Change in value of investments<br>Net movement in funds for the year<br>Charitable Reserves at end of year<br>PARISH FUNDS<br>Unrestricted (including designated)<br>Restricted|2021<br>£<br>2,023,668<br>228,605<br>2,252,273<br>660<br>12,550<br>139,578<br>99,684<br>252,472<br>2,988<br>1,218<br>4,206<br>248,266<br>23,156<br>23,156<br>**2,477,383**<br>2,446,901<br>28,460<br>2,022<br>**2,477,383**<br>166,363<br>2,311,020<br>**2,477,383**|2020<br>£<br>2,022,660<br>198,926|
|---|---|---|
|||2,221,586|
|||706<br>5,201<br>141,123<br>105,801|
|||252,831|
|||1,923<br>1,218|
|||3,141|
|||249,690|
|||24,375|
|||24,375|
|||**2,446,901**|
|||2,393,162<br>12,748<br>40,991|
|||**2,446,901**|
|||172,379<br>2,274,522|
|||**2,446,901**|



Approved by the Parochial Church Council and signed on its behalf by: 


Revd Canon A. Perry (Chairman) 

The notes on pages 13 to 26 form part of these accounts. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2020** 

## **Cashflow Statement for the year ended 31 December 2021** 

|Net cash from operating activities<br>Cash flows from investing activities<br>(Purchase)/Disposal of investments<br>Dividends and interest<br>Purchase of fixed assets<br>Change in cash equity in reporting<br>period<br>Cash as at 1 January 2020<br>Net income (expense)<br>Depreciation  charge<br>Dividends and interest<br>Decrease/(increase) in stock<br>Decrease/(increase) in debtors<br>(Decrease)/increase in creditors<br>Analysis of cash<br>Cash in hand<br>Short term deposits|(1,219)<br>5,854<br>(3,224)|**2021**<br>(9,073)<br>1,411<br>(7,662)<br>246,924<br>239,262<br>2,022<br>2,216<br>(5,854)<br>46<br>(7,349)<br>(154)<br>(9,073)<br>99,684<br>139,578<br>239,262|(1,219)<br>6,191<br>-|**2020**<br>55,157<br>4,972|
|---|---|---|---|---|
|||||60,129<br>186,795|
|||||246,924|
|||||40,991<br>12,673<br>(6,191)<br>(45)<br>8,942<br>(1,213)|
|||||55,157|
|||||105,801<br>141,123|
|||||246,924|



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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS For the year ending 31 December 2021** 

## **`1.` ACCOUNTING POLICIES** 

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise started in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice (SORP (FRS 102)): Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Standard applicable in the UK and Republic of Ireland (FRS 102) issued in 2014 and with the Charities Act 2011. 

These accounts have been prepared on a Going Concern basis as there are no material uncertainties about the ability to continue. 

The accounts are shown in Pounds Sterling 

## **Funds** 

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. 

The purpose of any restricted funds is noted in the accounts. 

The accounts include transactions, assets and liabilities for which the PCC can be held responsible.  They do not include the accounts of church groups that owe an affiliation to another body nor those that are informal gatherings of church members. 

## **Incoming Resources** 

## _**Voluntary income and capital sources**_ 

Collections are recognised when made. 

Amounts receivable under covenant are recognised only when honoured by the covenantor. 

Income Tax recoverable on Gift Aid donations is recognised when claimed. This in effect means that tax recoverable on donations made up to 5 April 2021 has been claimed and received and included in these Accounts. Tax due on donations made to the Church from 6 April 2021 to 31 December 2021 will not be claimed until 2022 and therefore has not been included as income in these Accounts. This will be shown as income in the Accounts for the year ended 31 December 2022. 

Grants and legacies to the PCC are accounted for when received. 

Funds raised from events and activities are accounted for gross before expenditure. 

Sales of books and magazines from the church bookstall are accounted for net. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **Incoming Resources continued** 

_Other ordinary income_ 

Rental income from the letting of church premises is accounted for when invoiced. 

Parochial fees due to the PCC for weddings, funerals etc. are accounted for on an event by event basis. 

## _Income from investment_ 

Dividends and interest are accounted for when due. 

## **Application of Resources** 

## _Grants_ 

Grants and donations are accounted for when paid. 

_Costs directly related to the work of the church_ 

The Parish share is accounted for when payable and any share unpaid at 31 December is shown as a creditor in the Balance Sheet. 

## **Fixed Assets** 

_Consecrated land and buildings and moveable church furnishings_ 

Consecrated and beneficed property is excluded from the accounts by the Charities Act 2011. 

No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be an inalienable property. The cost of improvements to the Church spire is being depreciated over 40 years. All other expenditure incurred during the year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement is written off. 

## _Other land and buildings_ 

Other land and buildings held on behalf of the PCC for its own purposes is valued at market value.  No depreciation is charged against such properties but any expenditure or improvement is written off as incurred. 

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**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **Fixed Assets continued** 

_Other fixtures, fittings and office equipment_ 

Equipment used within the church premises is depreciated on a straight line basis over 4 years.  Individual items of equipment with a purchase price of £1,000 or less are written off in the period in which the asset is acquired. 

Material donated assets are accounted for when received. They are valued at fair value on date of receipt. 

_Investments_ 

Investments are shown at market value at 31 December. 

_Current assets_ 

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less any provision for amounts, which may prove uncollectible. 

Short-term deposits include cash held on deposit either with the Central Board of Finance or at the bank. 

Stock is valued at the lower or cost or net realisable value. 

## **Loans** 

Funds have been released from the Investment known as “Garland Road” as an interest free loan, repayable over 40 years, towards the repair of Tower and Spire.  This is to the value of £48,750 of which £24,375 has been repaid to date (£23,157 last year). 

Page 16 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **`2.` INCOMING RESOURCES** 

|Voluntary Income (direct<br>giving)<br>Planned Giving<br>Gift Aided Giving<br>Tax Recovered on Gift<br>Aided Giving<br>Non Gift Aid<br>Collections at All Services<br>Gift Days<br>Sundry Donations<br>Other Voluntary Income<br>Donations, Appeals etc.<br>Grants / VAT relief<br>Legacies<br>Income from Church<br>Activities<br>Bookstall<br>Centre Lettings etc<br>Wedding and Funeral<br>Fees<br>Youth & Children’s Work<br>Women’s Group<br>Income from Investment<br>U.K. Dividends and<br>Interest<br>(including Tax reclaimed)<br>TOTAL INCOMING<br>RESOURCES|Unrestricted<br>Funds<br>£<br>243,574<br>73,180<br>59,566<br>4,535<br>68,631<br>2,879<br>**452,365**|Restricted<br>Funds<br>£<br>-<br>-<br>5,000<br>-<br>-<br>32,719<br>**37,719**|Total<br>2021<br>£<br>243,574<br>73,180<br>64,566<br>4,535<br>68,631<br>35,598<br>**490,084**<br>3,448<br>13,047<br>200<br>**16,695**<br>296<br>30,716<br>1,390<br>6,073<br>1,415<br>**39,890**<br>5,854<br>**552,523**|Unrestricted<br>Funds<br>£<br>264,922<br>71,919<br>64,317<br>5,539<br>38,279<br>32,698<br>**477,674**<br>-<br>14,215<br>-<br>**14,215**<br>-<br>-<br>984<br>330<br>-<br>**1,314**<br>592<br>**493,795**|Restricted<br>Funds<br>£<br>-<br>-<br>20,000<br>-<br>-<br>32,719<br>**52,719**<br>1,830<br>5,998<br>-<br>**7,828**<br>529<br>22,110<br>-<br>353<br>12,780<br>**35,772**<br>5,599<br>**101,918**|Total<br>2020<br>£<br>264,922<br>71,919<br>84,317<br>5,539<br>38,279<br>65,417|
|---|---|---|---|---|---|---|
|||||||**530,393**|
||-<br>11,229<br>200<br>**11,429**<br>-<br>-<br>1,390<br>5,495<br>-<br>**6,885**<br>76<br>**470,755**|3,448<br>1,818<br>-<br>**5,266**<br>296<br>30,716<br>-<br>578<br>1,415<br>**33,005**<br>5,778<br>**81,768**||||1,830<br>20,213<br>-|
|||||||**22,043**|
|||||||529<br>22,110<br>984<br>683<br>12,780|
|||||||**37,086**|
|||||||6,191|
|||||||**595,713**|



Page 17 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **`2.` INCOMING RESOURCES continued** 

## Note: 

The movement on Trust Valuation is the shift in investment valuation from the CBF during the year for the following Investment Funds 

|Garland Road<br>Opening Value<br>109,048<br>Additions<br>Change in Value<br>1,219<br>15,603<br> <br>Closing Value<br>125,870|Riddell<br>Longfleet Churchyard<br>86,948<br>2,930<br>-<br>12,438<br>-<br>419<br>99,386<br>3,349|
|---|---|



Page 18 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **`3.` RESOURCES USED** 

|Church Activities<br>Grants<br>Missionary and<br>charitable giving:<br>Church overseas:<br>missionary societies<br>relief and<br>development<br>agencies<br>Home missions/other<br>Church Societies<br>Pastoral Support<br>Fund<br>Support Costs<br>Youth and Children’s<br>Work<br>Women’s Group<br>Alpha & Evangelism<br>Directly Relating to<br>the Work of the<br>Church<br>Ministry: Parish<br>Share<br>Clergy Expenses<br>Other Clergy<br>Costs<br>Church - Running<br>Expenses<br>Church Maintenance<br>Expenditure on<br>Bookstall<br>Centre Running Costs<br>Professional Fees<br>Money Management<br>& Pastoral<br>Salaries<br>Church Management<br>and Administration<br>Administration:<br>Depreciation<br>Total Church<br>Activities Costs|Unrestricted<br>Funds<br>£<br>7,049<br>4,500<br>13,235<br>-<br>**24,784**<br>12,539<br>-<br>2,917<br>**15,456**<br>121,374<br>5,817<br>623<br>23,096<br>25,628<br>-<br>-<br>222<br>782<br>238,115<br>**415,657**<br>16,857<br>2,217<br>**19,074**<br>**474,971**|Restricted<br>Funds<br>£<br>977<br>1,077<br>937<br>10,640<br>**13,631**<br>109<br>902<br>-<br>**1,011**<br>-<br>1,782<br>-<br>-<br>120<br>378<br>17,208<br>-<br>-<br>39,600<br>**59,088**<br>-<br>-<br>**-**<br>**73,730**|Total<br>2021<br>£<br>8,026<br>5,577<br>14,172<br>10,640<br>**38,415**<br>12,648<br>902<br>2,917<br>**16,467**<br>121,374<br>7,599<br>623<br>23,096<br>25,748<br>378<br>17,208<br>222<br>782<br>277,715<br>**474,745**<br>16,857<br>2,217<br>**19,074**<br>**548,701**|Unrestricted<br>Funds<br>£<br>9,020<br>1,500<br>18,608<br>_-_<br>**29,128**<br>7,708<br>_-_<br>2,440<br>**10,148**<br>121,375<br>6,725<br>280<br>18,508<br>10,096<br>_-_<br>_-_<br>-<br>403<br>227,091<br>**384,478**<br>13,542<br>12,673<br>**26,215**<br>**449,969**|Restricted<br>Funds<br>£<br>-<br>-<br>1,024<br>13,580<br>**14,604**<br>180<br>11,843<br>_-_<br>**12,023**<br>-<br>594<br>_-_<br>_-_<br>898<br>485<br>17,349<br>-<br>57,000<br>**76,326**<br>-<br>-<br>**-**<br>**102,953**|Total<br>2020<br>£<br>9,020<br>1,500<br>19,632<br>13,580|
|---|---|---|---|---|---|---|
|||||||**43,732**|
|||||||7,888<br>11,843<br>2,440|
|||||||**22,171**|
|||||||121,375<br>7,319<br>280<br>18,508<br>10,994<br>485<br>17,349<br>-<br>403<br>284,091|
|||||||**460,804**|
|||||||13,542<br>12,673|
|||||||**26,215**|
|||||||**552,922**|



Page 19 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **`3.` RESOURCES USED Continued** 

|Total Church Activities<br>Costs Carried Forward<br>Governance Costs<br>Audit Fee<br>Total Governance Costs<br>TOTAL RESOURCES USED|Unrestricted<br>Funds<br>£<br>**474,971**<br>1,800<br>**1,800**|Restricted<br>Funds<br>£<br>**73,730**<br>-<br>**-**|Total<br>2021<br>£<br>**548,701**<br>1,800<br>**1,800**|Unrestricted<br>Funds<br>£<br>**449,969**<br>1,800<br>**1,800**|Restricted<br>Funds<br>£<br>**102,953**<br>-<br>**-**|Total<br>2020<br>£|
|---|---|---|---|---|---|---|
|||||||**552,922**|
|||||||1,800|
|||||||**1,800**|
||**476,771**|**73,730**|**550,501**|**451,769**|**102,953**||
|||||||**554,722**|



Page 20 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021 NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **`4.` STAFF COSTS** 

|Children & Youth<br>Office & Admin<br>Pastoral & Worship<br>Verger & Cleaning<br>Centre<br>Gross Salaries<br>Employers NI<br> <br>Employers Pension Contribution<br>Paid to DBF||2021<br>£<br>54,505<br>69,852<br>101,922<br>20,892<br>30,544<br>277,715<br>206,224<br>9,692<br> <br>8,301<br> 53,498<br>277,715|2020<br>£<br>59,875<br>73,598<br>103,850<br>16,889<br>29,879|2020<br>£<br>59,875<br>73,598<br>103,850<br>16,889<br>29,879|
|---|---|---|---|---|
|||||284,091|
||<br> <br> <br> <br>||<br> <br> <br> <br>|213,864<br>10,321<br>8,537<br> 51,369<br> 284,091|



Average number of full time employees during the year was 4 (2020: 4) and part time was 11 (2020: 11) (Average full time: 8.5 (2020:8.5)) 

No employees received employee benefits of £60,000 or more in either year. 

## **`5.` FIXED ASSETS FOR USE BY THE PCC** 

|GROSS BOOK VALUE at 1 January 2021<br>ADDITIONS<br>at 31 December 2021<br>DEPRECIATION at 1 January 2021<br>Charge for the Year<br>at 31 December 2021<br>NET BOOK VALUE at 31 December 2021<br>at 31 December 2020|Freehold<br>Land /<br>Centre<br>£<br>1,976,080<br>-<br>**1,976,080**<br>-<br>-<br>-<br>1,976,080<br>1,976,080|Building<br>Improvements<br>£<br>69,432<br>-<br>**69,432**<br>23,041<br>1,219<br>**24,260**<br>45,172<br>46,391|Furniture<br>&<br>Equipment<br>£<br>244,331<br>3,224<br>**247,555**<br>244,142<br>997<br>**245,139**<br>2,416<br>189|TOTAL<br>£<br>2,289,843<br>3,224|
|---|---|---|---|---|
|||||**2,293,067**|
|||||267,183<br>2,216|
|||||**269,399**|
|||||2,023,668|
|||||2,022,660|



The freehold land and buildings comprises the Fellowship Centre located at Kingston Road, Poole.  The Registered Owners are Salisbury Diocesan Board of Finance as Custodian Trustees for the Parochial Church Council of Longfleet who are Management Trustees. Building improvements includes the cost of improvements to the Church Spire. This is being depreciated over 40 years. 

Page 21 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **`6.` CURRENT ASSETS** 

## **Debtors** 

|**Debtors**||||
|---|---|---|---|
|Trade debtors<br>**7.   LIABILITIES:**<br>**AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Creditors<br>Interest Free Loan<br>AMOUNTS FALLING DUE AFTER ONE YEAR<br>Interest Free Loan (repayable over 40 years)||2021<br> <br>**£**<br>12,550 <br>2021<br>£<br>2,988<br>1,218<br>4,206<br>23,156<br>23,156|2020<br>**£**<br>5,201<br>2020<br>£<br>1,923<br>1,218|
||||3,141|
||||24,375|
||||24,375|



## **8. FIXED ASSET INVESTMENTS** 

Trust Investments held in the name of Salisbury Diocesan Board of Finance for the benefit of the Parish of St Mary Longfleet are as follows: 

Garland Road Riddell Longfleet Churchyard 

CBF Investments are held as follows: 

Riddell - 50% for the vicar’s expenses, 50% to support the vicar’s ministry Accounts designated as per Title: 

|Accounts designated as per Title:|||
|---|---|---|
||2021|2020|
||£|£|
|Opening market value|198,926|184,959|
|Additions|1,219|1,219|
|Change in market value|28,460|12,748|
|Closing market value|228,605|198,926|



The market value is calculated by CBF Investments 

## **9. CONTINGENT ASSET** 

As at 31 December 2021 a tax rebate in respect of covenants and donations made under Gift Aid .This claim will be submitted during 2022 and accounted for in the next Accounts. 

Page 22 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **10. FUND DETAILS** 

## Summary of restricted fund movements. 

|St Mary’s Longfleet<br>Original Centre Building<br>Centre Building Improvements<br>Centre Fixtures and Fittings<br>Garland Road<br>Riddell<br>Churchyard<br>Church Centre<br>Pastoral Support Fund<br>Sound<br>R2R Christmas<br>Tear Fund<br>Myras|Balance<br>1/1/2021<br>Income<br>Expenses<br>and<br>changes in<br>investment<br>Balance<br>31/12/2021<br>£<br>£<br>£<br>£<br>69,720<br>35,326<br>(37,014)<br>68,032<br>500,000<br>-<br>-<br>500,000<br>1,171,708<br>-<br>-<br>1,171,708<br>11,528<br>-<br>-<br>11,528<br>118,284<br>3,167<br>11,603<br>133,054<br>94,106<br>2,526<br>10,656<br>107,288<br>3,656<br>85<br>299<br>4,040<br>281,324<br>31,198<br>(17,208)<br>295,314<br>16,047<br>5,000<br>(10,640)<br>10,407<br>8,149<br>1,500<br>-<br>9,649<br>-<br>1,937<br>(1,937)<br>-<br>-<br>77<br>(77)<br>-<br>-<br>952<br>(952)<br>-|
|---|---|
||2,274,522<br>81,768<br>(45,270)<br>2,311,020|



_Prior Year summary of restricted fund movements_ 

|St Mary’s Longfleet<br>Original Centre Building<br>Centre Building Improvements<br>Centre Fixtures and Fittings<br>Garland Road<br>Riddell<br>Churchyard<br>Church Centre<br>Pastoral Support Fund<br>Sound|Balance<br>1/1/2020<br>£<br>32,529<br>500,000<br>1,171,708<br>11,528<br>101,262<br>92,542<br>3,574<br>333,390<br>9,627<br>6,649<br>**2,262,809**|Income<br>£<br>51,490<br>-<br>-<br>-<br>4,274<br>2,462<br>82<br>22,110<br>20,000<br>1,500<br>**101,918**|Expenses<br>and changes<br>in<br>investment<br>£<br>(14,299)<br>-<br>-<br>-<br>12,748<br>(898)<br>-<br>(74,176)<br>(13,580)<br>-<br>**(90,205)**|Balance<br>31/12/2020<br>£<br>69,720<br>500,000<br>1,171,08<br>11,528<br>118,284<br>94,106<br>3,656<br>281,324<br>16,047<br>8,149|
|---|---|---|---|---|
|||||**2,274,522**|



Page 23 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

Details of restricted funds: Original Centre Building : for the use for the centre building Centre Building Improvement : for use on the improvements to the church centre Centre Fixtures and Fittings : for use on the maintenance and replacement of centre fixtures and fittings 

Garland Road : to be used for repairs and maintenance of the church Riddell : 50% for the vicars expenses or 50% to support the vicars ministry Churchyard : for ongoing maintenance and repairs of the churchyard Church Centre : for ongoing costs in running the centre 

Pastoral Support Fund : for the collection and payments of pastoral donations and expenses Sound : for sound system expenses 

R2R Christmas : for the collection and payments of Christmas donations Tear Fund: for the collection and payments of the Tear fund mission partner Myra’s Wells : for the receipt and distribution of the donation 

## **Designated Funds** 

Included in un-restricted funds are £10,347 (2020: £13,716) designated to Mission Support 

Summary of assets by funds 

|**Fixed Assets**<br>Tangible Fixed Assets<br>Trust Investments<br>**Current Assets**<br>Stock<br>Debtors<br>Short Term Deposits<br>Cash at Bank and in Hand<br>**Current Liabilities**<br>**Creditors**<br>**Long Term Liabilities**<br>**Loan**|Unrestricted<br>£<br>2,416<br>-<br>-<br>-<br>125,805<br>64,316<br>(1,800)<br>(24,374)<br>**166,363**|Restricted<br>£<br>2,021,252<br>228,605<br>660<br>12,550<br>13,773<br>35,368<br>(1,188)<br>-<br>**2,311,020**|Total<br>£<br>2,023,668<br>228,605<br>660<br>12,550<br>139,578<br>99,684<br>(2,988)<br>(24,374)|
|---|---|---|---|
||||**2,477,383**|



## **11. TRUSTEES REMUNERATION AND EXPENSES** 

No trustee received any remuneration or expenses during the year for serving as a trustee of the charity (2020: Nil). 

Page 24 



## **St Mary’s Longfleet Poole** 

**Annual Report for the year ended 31 December 2021** 

**NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2021** 

## **12. CONTROL** 

The Church is controlled by the trustees 

## **13. INDEPENDENT EXAMINER REMUNERATION** 

||2021|2020|
|---|---|---|
||£<br>|£|
|Examination fee|1,800|1,800|



## **14. RELATED PARTY** 

There were no related party transactions during the year (2020: nil) 

## **15. GOING CONCERN** 

There are no material uncertainties about the charity’s ability to continue. 

Page 25 



**St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2021** 

## **Independent Examiner’s Report Financial Statements Year Ended 31 December 2021** 

## **Independent Examiner’s Report to the Parochial Church Council of the Ecclesiastical Parish of Longfleet (St Mary’s) Poole** 

I report on the financial statements of Parochial Church Council of the Ecclesiastical Parish of Longfleet (St Mary’s) Poole for the year ended 31 December 2021, which are set out on pages 1 to 25. 

## Respective responsibilities : 

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act 2011, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act 2011, and 

- to state whether particular matters have come to my attention. 

Basis of independent examiner’s report 

My examination was carried out in accordance with the General Directions given by the Charity Commissioners.  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 financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below. 

## Independent examiner’s statement 

In connection with my examination, no matter has come to my attention, which gives me reasonable cause to believe that in, any material respect, the requirements to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


Page 26