The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Registered Charity No: 1130644
The Parish of St Магу and St Paul, Hemel Hempstead
Annual Report and Accounts
for the year ended 31 December 2022
Contents
The Annual Report
Structure, Governance and Management
Independent Examiner's Report
Income and Expenditure Account
Balance Sheet
Notes to the Accounts
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
The Annual Report
The Parochial Church Council (PCC) of the Parish of St Mary and St Paul is chaired by the Team Rector of the Benefice, the Revd Canon John Williams, (inducted on 30[th] March 2017). He is supported by the three* Team Vicars in the wider benefice and in the parish by self-supporting (The Revd Luke Geoghegan) and retired clergy (The Revd Diana Spink+ & The Revd Canon Richard Leslie).
* vacancy at St Barnabas, Adeyfield from summer 2022.
+ Diana, who was a much loved and valued priest in the parish died unexpectedly in August 2022
Aims and Purposes
The PCC believes that the purpose of the church in this parish is to promote within the ecclesiastical parish - and the church congregations - the pastoral, evangelistic, social and ecumenical mission of the Christian Faith as set out by the Church of England and reflected in the catholic creeds. The PCC is also specifically responsible for the maintenance of St Mary’s Church and Hall in the Old Town centre of Hemel Hempstead and St Paul’s building complex in Highfield. The buildings are viewed as a resource to be used by the congregations for public worship, baptisms, weddings, thanksgivings and funerals, parish organised activities and also extensively by the local community.
Objectives and Activities
The PCC agreed an updated Mission Action Plan at the beginning of 2022 including the following SMART Goals:
-
I mprove the warmth and welcome of our notice boards
-
Make the new website still more welcoming and interactive
-
Put up banners facing the park with news of events in the church and the High Street
-
Provide regular and sustained giving to Highfield Fridge
-
Run Art in the Nave and Extravaganza ‘22
-
Encourage the relaunch of the Friends of St Mary’s
-
Further develop Café/Messy Church offerings at both churches
-
Provide lay led Lent Course
-
Provide regular non-Eucharistic service for non-church people in the community
-
Survey church and community to find out what they would like our churches to provide for them
-
Carry out an eco-audit of all buildings
-
Come up with a specific project to reduce the impact of climate change
-
Look at cost of installing solar panels on St Paul’s roof
Focus and Meaning of our Activities
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
The regular Sunday and weekday services give a focus and meaning for everything else that happens in parish life. The worship of Almighty God is central to the way the Christian functions and the parish seeks to nurture and encourage this and to draw the whole community into this expression of God’s love and forgiveness. Remembering our historic status as the Established Church and our responsibility to welcome everyone - with or without a faith – into buildings which speak of God’s unconditional love, we seek to keep our buildings open and welcoming as much as possible.
The church tries to foster and encourage outreach and charitable works both from individual members of the church community and by PCC initiatives. The Clergy support Church and community by carrying out baptisms, weddings, funerals and special blessings for those who, regardless of their connection with the local worshipping community, feel at these important times a church service and the human contact that surround this is important. The connections with our local schools and the Uniformed (Scouting) Organisations within the parish continue to recover from the time of the pandemic. The buildings we care for are greatly valued by these groups and this is very encouraging.
Pastoral Care
The Church seeks to offer pastoral support and care to church members and people within the community. The special monthly outreach to the residential homes was partially restored during 2022 and this is encouraging. The monthly Pastoral Group meets on the first Monday of each month to discuss current pastoral needs and to pray for the sick, to discuss ministry to others on the margins and in need and to pray for them.
Mission and Community Support
Within the Parish there continues to be a strong sense of the need to support the under privileged here and abroad. The Parish was one of the main drivers to establish DENS (Dacorum Emergency Night Shelter) in 1993. It continues to support it through gifts of food and occasional donations. St Paul’s continues to support the Highfield Fridge. Plans were formulated at the end of 2022 to run a regular Warm Hub in St Mary’s Hall as part of the Borough Council initiative to help those in need and on the margins. The parish has also raised funds to support Ukrainian refugees who have come to the local community as a result of the recent conflict.
The parish seeks to support local charities that help in defined ways like the Foodbank, Street Pastors, Citizens Advice, Liberty Tea Rooms, Christians Against Poverty, chaplaincy to the waterways, the local Hospices and Dacorum Community Trust.
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Since 1998 St Paul’s has supported Christian Aid’s initiatives in Nicaragua and other donations from the whole parish included: the Bishop’s Harvest Appeal, the World Day of Prayer and St Mary’s Sunday School have in the past raised money for charity.
Members of the Parish established the UK Langa Pre-School Trust (LTPT) in 2011 and this independent trust is run on a voluntary basis in support of 500 children in Cape Town, South Africa. The Trust is supported in many ways by the Parish and each year sees some wonderful new and regular events to raise money and awareness for this important cause.
The Buildings
The Parish are custodians of buildings that need to be looked after and in particular one of these is Grade 1 listed, which needs maintaining and to be available to the public for church services, community & school events as well as for the general visitor. The Parish provides the framework that allows the maintenance of these historic buildings and the opening to the public to happen, so that the buildings are available to be visited by the public without charge as well as allowing them to be passed on to future generations. Work has continued both at St Mary’s and St Paul’s to improve the condition of all our buildings so that they are better able to serve community and parish. The PCC is grateful to the Friends of St Mary’s and all who make repair and maintenance possible.
Reaching out and coming in
In 2022 our churches at last were able to put the time of social distancing and limitations to our worship and outreach behind us, but it has been a slow road back to a new normal. The continuation of our zoom ministry each Sunday and for other special events has been well received and continues to be a lifeline to the house-bound and those who are selfisolating.
The second year of a reopened St Mary’s, with people able to visit every day between 10 and 5, has cemented this important part of our outreach with increasing numbers visiting, praying, lighting a candle and contributing financially to the church. The PCC is very grateful to all those who have made this possible especially by opening and closing the building.
Our engagement with the Old Town market has continues to grow and is at last providing a new important income stream to support our buildings and work with the parish.
St Paul’s have continued to maximise the use of their hall and parish room. In Advent 2022 the church started a sharing arrangement with the local Roman Catholic Ordinariate Group, former Anglicans who much
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
appreciate the chance to worship at St Paul’s and the warm welcome that they have received.
Financial Review
The year 2022 was a more normal year but the Parish has mostly been shielded from the price rises that we have all felt arising from the many impacts of the increased cost of gas as our gas price remains fixed at 2019 levels and our electricity prices only changed in October.
Our Pledged Giving now falls into three very distinct categories. Around 35 people give via the Parish Giving Scheme and most of them have signed up to increasing their pledge each year in line with the inflation figure at April of that year. This was 7.8% in 2022 so a substantial and very much appreciated increase, but actually received because collection is made by Direct Debit. Another 30 people have pledged to give by Standing Order or Weekly Envelope and so any increase needs to be self-imposed by making a change to one’s normal behaviour. This is, of course, more challenging and needs positive Parish encouragement. The final group of people give via the collection plate or the card machine, which inevitably lacks the certainty and visible commitment that comes with the other routes. All giving is appreciated, but as costs rise, recognition of this in one’s giving, where it is possible, is to be encouraged.
With St Mary’s being open during the day time there has been an increase in visitors and also in money received via the alms boxes and the card machine which is very encouraging.
The income from weddings has returned to normal after the bumper catch up year of 2021.
As the result of the enthusiasm and hard work of Brian Doran, a very successful 'Art in the Nave' event took place again over the August Bank holiday and this raised welcome funds for the three chosen charities, the Hospice of St Francis, Hope for Children and LTPT as well as £3.1k for Parish funds.
The combined income from Hall lettings was roughly on budget but this was because improved income at St Mary’s Hall offset the shortfall from St Paul’s. The projection for the latter was not met because usage by the Forget Me Nots play group was lower than envisaged by the organiser.
Most aspects of church life have settled down to their new normal, but the cost of energy is not normal and probably hasn’t yet settled in any sensible way. Luckily our gas price is fixed until June 2024 at 2019 levels but our electricity price has increased by around 150% so a major concern going forward which will, of course be added to in 2024 when we have to start paying for gas at a new rate. We were given a Grant from the Diocese of £2.56k to help with the increase in energy prices near the end of 2022. This has been included in our accounts for 2022 despite being
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
intended to cover energy price increases going forward, so has had the effect of inflating our income for this year.
2020 and 2021 were heavily influenced by events and grants and at the end of 2021 we showed a surplus on the daily running account of around £5.5k and another surplus from the capital gain on our CCLA investment of £3.5k. With the Global downturn and the steady increase in Bank of England Interest rates through 2022, our CCLA investment has depreciated by around £3.4k - so roughly back to its value in January 2021. We are also showing a deficit of around £1,700 on our daily running account, if the Diocesan grant mentioned above is stripped out. The gain and loss on the CCLA Fund are essentially book entries, as we haven’t relied on or used last year’s gain.
In past years this report has included a summary of the significant differences from the Budget drawn up at the start of the year. However, this year has been another abnormal year so the same reporting pattern as last year has been followed.
Post Covid attendances at services over the Harvest and Christmas periods have continued lower than pre-Covid. As we normally use the collections over these periods as our main external charitable giving, this giving has been greatly reduced.
St Mary’s has continued to open between 10am and 5 pm every day and by the number of candles lit and prayer notes posted, as well as the comments in the Visitors Book, this continues to be appreciated in the community.
Both churches and St Mary’s Hall continue to have ongoing maintenance budgets and these seem to help to keep all three buildings in reasonable shape. Where appropriate the maintenance budget is augmented from Trusts, Grants from Local Council Discretionary Funds, the Friends of St Mary’s, the Salisbury Fund, the Listed Places of Worship Fund, the Church Commissioners and a number of equally appreciated donations.
Reserves Policy
At their January 2022 meeting the PCC decided to return to the Reserves Policy that operated before the stresses of the last few years i.e. holding 3 months of annual expenditure in case of the unforeseen happenings. This was because the Salisbury fund is now being reduced and we cannot rely on that. Thus, reserves were set at £25.5k for the year.
The PCC also agreed in September 2022 to use the £3.2k excess generated from CCLA Fund capital appreciation in 2021 to offset the capital depreciation in 2022.
At the November 2022 PCC the reserves for 2023 were set to a range from 11.3k (the minimum needed to pay a month’s outgoings) and 27.6k (three
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
months average budget expenditure), with the actual position to be discussed at each PCC.
Volunteers
We would like to thank all the volunteers, including members of the PCC, who work so hard to support our church, both within itself and through its outreach. We are particularly grateful to our Churchwardens; Gordon and Rosina Gaddes at St Paul’s and Emmeline Lambert and Rosamund Russell at St Mary’s, along with their deputies; Malcolm Taylor, and Norma Podmore, whose hard work and commitment throughout the year is much appreciated. The financial value of such work is incalculable and without it our church could not operate.
We also want to thank the full time, non-stipendiary and retired clergy who have continued to serve us lovingly and dependably. Their leadership, service and loving care are appreciated by both parishioners and by those outside the congregation who, through bereavement, marriage or just a life situation, come into contact with them.
The Parish was represented on the Hemel Hempstead Deanery Synod by Rosina Gaddes (Deanery Lay Co-Chair), Gordon Gaddes and Lindsay Kemp. We thank them all for maintaining this important link. The Parish has active membership of the local Interfaith Network and personal links are forged through this forum. Thanks, are also due to the Finance Committee, the Treasury Team of volunteers and also Norma Howie – along with Sheila Neep - in the Team Office for their dedicated work during the last year. It is only with their highly relevant, uncomplaining and systematic work, that necessary but challenging tasks are completed.
Public Benefit
Under the Charity Commission registration, the Parish is described as an ‘established church providing regular public worship open to all; pastoral work including visiting the sick and the bereaved and promoting the whole mission of the church through the provision of activities for senior citizens, parents, toddlers and other groups’.
This is a challenging mission statement but in all their decision making the Parochial Church Council have the Mission aims in mind, and the Parish remains clear that the church, as an organisation, is there for the benefit of the whole community and not just the gathered worshipping church and wider supporters. Whilst it is often tempting for the parish to act in a way which is building centred, we should remember that much of the undocumented work of the parish takes place away from our buildings and is not widely known to anyone other than the recipients.
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Structure, Governance and Management
Reference and administration details of the Church, its trustees and advisers
for the Year ended 31st December 2022
Team Rector
The Revd Canon John Williams The Rectory High Street Hemel Hempstead HP1 3AE
Address for Correspondence
The Parish office High Street Hemel Hempstead Herts НР1 ЗАЕ
Bankers
Lloyds Marlowes Hemel Hempstead Herts HP1 1BH
Accountants
Melwoods - Chartered Certified Accountants 3rd Floor The Imex Building 575-599 Maxted Road Hemel Hempstead Hertfordshire HP2 7DX
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
The Parochial Church Council (PCC) is a charity that was exempted (until January 2009) from the requirements to register with the Charity Commission. It is now registered with number 1130644.
The members of the PCC are the trustees of the charity during the year 2022 membership of the PCC was as follows
Churchwardens
St Mary’s: Emmeline Lambert Rosamund Russell St Paul’s: Gordon Gaddes Rosina Gaddes (Lay Co-Chair)
Elected Lay Deanery Synod Representatives Rosina Gaddes Lay Co Chair Gordon Gaddes Lindsay Kemp
Elected Lay Members of the PCC
Michael Boardman Jenny Bowes Brian Crawley Yvonne Doran Roger Sygrave Norma Podmore Andrew Williams Andrew Darby Malcolm Taylor
elected at 8[th] May 2022 APCM tenure ceased at 8[th] May 2022 APCM tenure ceased at 8[th] May 2022 APCM
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Clergy
The Revd Canon John Williams Team Rector in the Hemel Hempstead Team Ministry The Revd Luke Geoghegan Self Supporting Associate Minister Ex-officio member of PCC The Revd Canon Richard Leslie Permission to Officiate Clergy Member but not a member of the PCC The Revd Diana Spink Permission to Officiate Clergy Member but not a member of the PCC, 1[st] January to
30[th] August 2022
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Attachment to Trustees Report
The table below shows the Budgeted and Out-turn figures for the larger items that have affected our Budgeted income and expenditure through the year.
During the year the off-budget capital expenditure was fully funded by grants or donations as described elsewhere.
----- Start of picture text -----
Actual Budget Comment
Pledged Giving £50,13 £51,00
0 0
Income tax recoverable £10,84 £11,50 Fewer one-off GA donations
2 0
Collections (open plate) £685 £1,500 Perhaps replaced by use of the
services Card Machine
Giving by Church gift boxes £4704 £2200 See above
& Card Machine
Events £3,095 £3,000
Hall rents and key Deposits £24,73 £25,00
9 0
Fees weddings and funerals £4,545 £4,000
Ministry: diocesan quota £55,09 £55,09
3 3
Ministry: clergy expenses £2,326 £4000
Office and Copying £4,677 £4,400
Maintenance and Upkeep £6,475 £4,900 A number of one-off purchases
and repairs
Utility Bills £8,972 £8,080
----- End of picture text -----
The 2022 Budget forecast a deficit of around £200 with the hope of this being more than covered by capital gains in our CCLA Investment Fund.
By comparison, there has been a running cost shortfall of around £1,700 but this is figure is hidden because of the Diocesan Grant to cover future increased energy costs.
The CCLA depreciation is shown on the Statement of Financial Activities report below but as has been said previously, this can be deemed to be offset by the capital gains it showed at the end of last year which have not been spent.
As can be seen from the figures above, there are some quite large outturn differences from the Budget, both up and down so the extra £1500 of shortfall from the Budget figure, while not being welcome, is not alarming.
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Independent Examiner's Report to the Trustees of The Parish of St Mary and St Paul, Hemel Hempstead
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 13 to 23
Respective responsibilities of trustees and examiner
As the charity's trustees, you are responsible for the preparation of the accounts; you 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 examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act;
to state whether particular matters have come to my attention.
Basis of independent examiner's statement:
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 which gives me reasonable cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charity Act: or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Martin F M Eynaud FCCA Melwoods Chartered Certified Accountants 3[rd ] Floor Imex Building 575-599 Maxted Road Hemel Hempstead
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Hertfordshire HP2 7DX Date: 23 February 2023
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
| Note | Unrestrict | Restricte | 2022 | 2021 | |
|---|---|---|---|---|---|
| s | ed Funds | d | TOTAL | TOTAL | |
| Funds | FUNDS | FUNDS | |||
| INCOMING RESOURCES | |||||
| Voluntary Income | 2(a) | 73,407 | 34,651 | 108,058 | 81,504 |
| Activities for generating | 2(b) | 3,095 | 11,685 | 14,780 | 14,651 |
| funds | |||||
| Income from investments | 2(c) | 775 | 775 | 651 | |
| Income from church | 2(d) | 29,284 | 80 | 29,364 | 27,542 |
| activities | |||||
| Other incoming resources | 2(e) | 2,439 | 64,400 | 66,839 | 16,367 |
| TOTAL INCOMING RESOURCES | 109,000 | 110,816 | 219,816 | 140,715 | |
| RESOURCES EXPENDED | |||||
| Generation of voluntary | 3(a) | 158 | 4,168 | 4,326 | 3,698 |
| income | |||||
| Fundraising costs | 3(b) | 3,491 | 3,209 | 6,700 | 19,853 |
| Church activities | 3(c) | 103,037 | 53,173 | 156,210 | 130,217 |
| Church Governance costs | 3(d) | 1,500 | 1,500 | 1,500 | |
| TOTAL RESOURCES EXPENDED | 108,186 | 60,550 | 168,736 | 155,268 | |
| NET INCOMING/(OUTGOING) | 814 | 50,266 | 51,080 | (14,553) | |
| RESOURCES | |||||
| TRANSFERS BETWEEN FUNDS | |||||
| (GF/RF) | |||||
| Gross Transfers between funds - in | 36 | 3,657 | 3,693 | 14,079 | |
| Gross Transfers between funds - out | (3,693) | (3,693) | (14,079) | ||
| Net incoming / outgoing before other | 850 | 50,230 | 51,080 | (14,553) | |
| gains/ losses | |||||
| GAIN ON CCLA INVESTMENT BOND | (3,414) | (3,414) | 14,489 | ||
| Net movement in funds | (2,564) | 50,230 | 47,666 | (64) | |
| Balances carried forward 1st January | 2021 | 30,342 | 19,377 | 49,719 | 49,784 |
| Balances carried forward 31st December | 27,777 | 69,608 | 97,385 | 49,720 | |
| 2022 |
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Balance Sheet 31 December 2022
| Balance Sheet 31 December 2022 |
|
|---|---|
| Note s |
Unrestrict ed Funds Restricted Funds 2022 TOTAL FUNDS 2021 TOTAL FUNDS |
| £ £ £ £ |
|
| FIXED ASSETS | |
| CCLA Bond 6 |
9,887 15,835 25,722 29,137 |
| CURRENT ASSETS | |
| Debtors 8 |
4,057 4,057 3,567 |
| Short term deposits |
53,773 53,773 11,931 |
| CCLA deposit 6 |
|
| Cash at bank and in hand | 22,989 22,989 13,989 |
| 27,046 53,773 80,819 29,487 |
|
| LIABILITIES: AMOUNTS | |
| FALLING DUE WITHIN ONE YEAR | |
| Creditors 7 |
9,156 9,156 8,905 |
| 9,156 0 9,156 8,905 |
|
| NET ASSETS 5 |
27,777 69,608 97,385 49,719 |
| FUNDS | |
| Unrestricted | 27,777 27,777 30,342 |
| Restricted 9 |
69,608 69,608 19,377 |
| TOTAL FUNDS | 27,777 69,608 97,385 49,719 |
Approved on behalf of the Parish
The notes on subsequent pages form part of these accounts
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Notes to Financial Statements for year ended 31[st] December 2022
1 Accounting policies
The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 as amended by the Church Accounting (Amendment) Regulations 2006 together with applicable accounting standards and the Charities SORP (2005).
The financial statements have been prepared under the historical cost convention.
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. Funds designated for а particular purpose by the PCC are also unrestricted.
Restricted funds represent funds of the PCC which are donated for а purpose which is specified by the donor.
The accounts 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 main affiliation to another body or those that are informal gatherings of church members.
Income
Collections are recognised when received by or on behalf of the PCC.
Planned giving is recognised only when received.
Income tax recoverable on Gift Aid donations is recognised when the income is recognised.
Grant and legacies are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its receipt certain.
Other income
Hall rent is recognised when received.
Resources
Grants and donations are accounted for when paid over or when awarded if that award creates а binding obligation on the PCC.
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Activities directly relating to the work of the Church
The diocesan share is accounted for when paid.
Payment for utilities and other services is accounted for when an invoice is paid or а direct debit/standing order mandate is recorded in the bank statement.
Fixed Assets
Consecrated property and moveable church furnishings.
Consecrated and beneficed property of any kind is excluded from the accounts by section.10 of the Charities Act 2011.
Moveable church furnishings held by the Vicar and Church wardens on special trust for the PCC which require а faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church Inventory. There have been no such acquisitions since 1 January 2001 and therefore no depreciations charges have been made.
All minor items are written off when purchased.
Other fixtures fittings and office equipment
Items costing less than £1,000 are written off when the asset is acquired. There are no items over this value that are less than four years old.
Fixtures and fittings are depreciated at 20% per annum on the straightline basis.
Current assets
Amounts owing to the PCC at 31 December in respect of fees, or other income are shown as debtors where their receipt is assured.
Short term deposits include cash held on deposit with the CBF Church of England Funds or at the bank.
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
| Not e |
Unrestric ted Funds Restricte d Funds 2022 Total Funds 2021 Total Funds |
|---|---|
| * expanded in Note Subsections |
|
| 2 INCOMING RESOURCES |
£ £ £ £ |
| 2(a ) Voluntary Income |
|
| Planned giving: | |
| Gift Aid donations | 50,131 0 50,131 48,983 |
| Income tax recoverable | 10,842 243 11,085 11,719 |
| Gift Aided Gifts | 846 702 1,548 3,127 |
| Loose Plate at all services | 685 793 1,478 1,449 |
| GASDS recovered | 2,096 0 2,096 1,403 |
| Church gift boxes | 4,704 330 5,034 2,336 |
| * Grants |
3,200 2,866 6,066 9,634 |
| * Donations |
903 29,717 30,620 2,853 |
| Legacies | 0 0 0 0 |
| 73,407 34,651 108,058 81,504 |
|
| 2(b ) Activities for generating funds |
|
| * Events |
3,095 10,230 13,325 13,241 |
| 100 Club Receipts | 0 1,455 1,455 1,410 |
| 3,095 11,685 14,780 14,651 |
|
| 2(c ) Income from investments |
|
| Interest | 775 775 651 |
| 775 0 775 651 |
|
| 2(d ) Income from church activities |
|
| Halls rent and key Deposits | 24,739 0 24,739 19,924 |
| Fees weddings and funerals | 4,545 80 4,625 7,618 |
| 29,284 80 29,364 27,542 |
|
| 2(e ) Other incoming resources |
|
| * Surplus Receipts |
1,151 2,400 3,551 3,876 |
| "Stomp" Magazine | 205 0 205 330 |
| Cost recovery: Supplies | 190 0 190 199 |
| Cost recovery: Refunds | 0 0 0 250 |
| Team Ofce Copying | 893 0 893 512 |
| Insurance Claims | 0 0 0 0 |
| Donations from CBF Fund | 0 62,000 62,000 11,200 |
| 2,439 64,400 66,839 16,367 |
|
| TOTAL INCOMING RESOURCES |
109,000 110,816 219,816 140,715 |
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
| Not e |
Unrestrict ed Funds Restricte d Funds 2022 TOTAL FUNDS 2021 TOTAL FUNDS |
|---|---|
| * expanded in Note Subsections |
|
| 3 RESOURCES EXPENDED |
£ £ £ £ |
| 3(a ) Generation of voluntary income |
|
| Cost of Stewardship campaign | 158 0 158 79 |
| Fees to Fundraisers | 0 4,168 4,168 3,619 |
| 158 4,168 4,326 3,698 |
|
| 3(b ) Fundraising costs |
|
| Events | 0 2,609 2,609 4,417 |
| 100 club payments | 0 600 600 550 |
| * Surplus Payments |
3,491 0 3,491 14,886 |
| 3,491 3,209 6,700 19,853 |
|
| 3(c ) Church activities |
|
| Missionary and charitable giving | 0 0 0 0 |
| Ministry: diocesan parish share | 55,093 0 55,093 54,994 |
| Clergy expenses | 2,326 0 2,326 2,904 |
| * Churches running costs |
13,121 0 13,121 12,081 |
| Churches maintenance - routine | 4,886 0 4,886 5,256 |
| * Churches maintenance - major |
0 46,061 46,061 26,111 |
| Upkeep of services | 2,085 337 2,422 3,571 |
| Upkeep of services Clergy | 461 0 461 0 |
| * StM Hall costs |
7,017 0 7,017 5,941 |
| StP Hall costs | 1,861 0 1,861 1,308 |
| Organ and piano tuning | 960 0 960 750 |
| Children and Young people | 642 0 642 148 |
| Organist fee | 2,300 0 2,300 2,200 |
| Choir | 0 0 0 0 |
| Team Administrator | 7,305 0 7,305 7,723 |
| * Administration |
2,262 0 2,262 2,001 |
| Reprographics | 1,436 0 1,436 1,103 |
| Stationery | 798 0 798 234 |
| Later Recovered | 102 0 102 87 |
| Parish Training & Mission |
0 0 0 0 |
| Team Ofce Costs | 181 0 181 210 |
| Return of Hall Deposits and Prepayments |
100 190 290 577 |
| Security measures | 101 0 101 100 |
| * Payments from special collections |
0 6,585 6,585 2,918 |
| Stomp | 0 0 0 0 |
| 103,037 53,173 156,210 130,217 |
|
| 3(d ) Church Governance costs |
|
| Accountant's fees | 1,500 1,500 1,500 |
| 1,500 0 1,500 1,500 |
|
| TOTAL RESOURCES EXPENDED | 108,186 60,550 168,736 155,268 |
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
Note 4 to Staff Costs
During 2022 we had two direct employees. Other cleaning and organplaying services were bought from self-employed people.
Mrs Norma Howie continues to be employed as Team Administrator. Mr T McDougall continues to be employed as the cleaner at St Mary’s Hall.
The Parish continues to pay the Living Wage as its minimum hourly rate.
Mr A Darby, Mr G Gaddes, Mr L Kemp, Mrs S Kemp, Mr M Russell and Mr M Taylor received fees from either the Team Benefice Fees account in connection with services and or weddings and funerals or from the Parish account in connection with Hall lettings.
Mr Darby was elected to the PCC in April 2017 but retired in April 2022. Mr Gaddes was elected Churchwarden in April 2019, Mr Kemp was elected to the PCC in October 2020, Mrs S Kemp is his wife. Mr M Russell is the son of Mrs R Russell who was elected as Churchwarden in April 2021. Mr Taylor was re-elected to the PCC in October 2020.
No other Officer or PCC member received any money except by way of reimbursement of monies expended on the Church’s behalf and against receipts.
As required by legislation, the PCC continues to be registered with NEST as their pension provider in the event of any employee wishing to take up the required offer to start a pension fund. Both of our employees are in the categories where starting a pension fund is optional rather than compulsory and, after consultation, both have decided against taking out a pension.
| a pension. | |
|---|---|
| Not e |
Unrestric ted Funds Restricte d Funds 2022 TOTAL FUNDS 2021 TOTAL FUNDS |
| 4 STAFF COSTS |
|
| Wages and salaries | 9,929 9,929 10,200 |
| 9,929 0 9,929 10,200 |
|
| 5 ANALYSIS OF NET ASSETS BY FUND |
|
| Current Assets | 27,046 53,773 80,819 29,487 |
| Current Liabilities | (9,156) (9,156) (8,905) |
| CCLA investment bond | 9,887 15,835 25,722 29,137 |
| Fund balance | 27,777 69,608 97,385 49,719 |
| 6 CCLA Investments |
2022 2021 |
| CCLA deposit | 0 0 |
| CCLA Bond | 25,722 29,137 |
| 25,722 29,137 |
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
| 7 Accounts Payable |
2,022 2,021 |
|---|---|
| StP electric | 493 284 |
| StP insurance | 714 672 |
| StM gas | 510 440 |
| StM electric | 246 179 |
| StM insurance | 2,197 2,066 |
| StM Hall gas | 381 220 |
| StM Hall electric | 95 60 |
| StM Hall insurance | 348 330 |
| Accountancy Fee | 1,500 1,500 |
| Administrator Q4 PAYE | 387 386 |
| StM cleaner Q4 PAYE | 12 3 |
| Incumbent expenses (JW) | 1,553 2,103 |
| Incumbent Expenses (LG) | 170 340 |
| Organist | 350 200 |
| Admin expenses | 122 |
| StM boiler service | 200 |
| Total | 9,156 8,905 |
| 8 Accounts Receivable |
2,022 2,021 |
| St Pauls hall lettings | 830 1,427 |
| St Paul's weekly collections | 142 |
| St Mary's weekly collections | 552 |
| PCC Fees | 397 |
| Chubb refund | 398 |
| St Mary's hall - gas refund | 586 |
| Gift Aid (from HMRC) | 950 1,177 |
| Gift Aid (from HMRC) | 32 22 |
| GASDS (from HMRC) | 710 401 |
| Total | 4,057 3,567 |
| 9 RESTRICTED FUNDS |
Opening Balance Income Outgoing s Transfers 2022 FUND TOTAL |
| CapWorks - Capital Works | 817 92,996 46,061 2,219 49,971 |
| LegacyFund - Legacy Fund | 3,132 (2,219) 913 |
| Repairs - Repairs | 2,867 854 3,721 |
| Quinquen - Quinquennial accrual | 0 2,400 840 1,560 |
| Bursary - Bursary to fund spiritual journeys |
2,124 250 1,874 |
| ComOutRh - Community Outreach | 577 577 |
| YouthSuppt - Youth Support (ex Ruth Milbank) |
5,326 (375) 4,951 |
| HunClub - Hundred Club |
400 1,455 600 (855) 400 |
| StMfowers - St Mary's Flowers | 471 172 386 257 |
| Christcoll - Christmas Collections | 332 660 332 660 |
| Othercoll - Other Restricted Collections |
532 2,257 1,935 534 1,388 |
| Nicaragua - Nicaragua Collections | 136 283 272 26 173 |
| StMAltFab - Ben Neep Bequest Re St M Altar Fabrics |
1,220 1,220 |
| Bellmtce - Jonas Bequest (Bells) | 1,193 1,193 |
| ArtNave - Art in the Nave exhibition and fundraising |
0 10,160 9,682 22 500 |
| HallKeydep - Hall Key Deposits | 250 250 |
| HMRC - HMRC Gift Aid bufer | 0 243 (243) 0 |
| WEGBHall - WEGB Hall Hire | 0 190 190 0 |
| 19,377 110,816 60,548 (37) 69,608 |
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
----- Start of picture text -----
Note for information on the Various 2022 2021
Funds :
Salisbury Trust
Funds held in CCLA CBF Investment 33.597 99033
Fund
Funds held in CCLA Deposit 1907 6261
Funds transferred to Parish Accounts 62,000 11,000
Buckley Benevolent Fund
Funds held in CCLA CBF Investment 13461 15103
Fund
Funds held in Deposit 648 1247
Funds used for Charitable aims 1000 1500
Buckley Fabric Fund
Funds held in CCLA CBF Investment 13709 15381
Fund
Funds held in Deposit Account 1515 1674
Funds used for charitable aims 567 566
Children’s Training
Funds held in CCLA CBF Investment 13482 15126
Fund
Funds held in Deposit Account 623 864
Funds used for charitable aims 642 188
----- End of picture text -----
** The value of all these Funds is subject to Market fluctuations
There are 2 Benefice Trust. These are the Children’s Trust (£2,643Cap + £620 accrued interest) and the Benevolent Trust (£3,964 Cap + £927 accrued interest)
Note Subsections
| Note Subsections | |
|---|---|
| Grants (2a) | 2022 2021 |
| Children's Trust | 642 |
| Friends of StM - Roof Lead | 1,620 |
| Friends of StM - Chancel Painting | 522 |
| St Albans Diocese - Fuel Grant | 2,558 |
| Herts CC - St Paul's | 400 |
| VAT recovery - Roof Lead | 324 |
| HMRC JRS Grant | 2,784 |
| VAT Recovery - westend | 429 |
| Dacorum Additional Restriction Grant | 3,000 |
| Dacorum Art in the Nave | 500 |
| Friends of StM - Walkway planks | 496 |
| Friends of StM - Spire work | 1,721 |
| Church Commissioners - StM roof | 704 |
| Total | 6,066 9,634 |
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
| Donations (2a) | 2022 2021 |
|---|---|
| Historic Churches trust | 156 |
| EIG Trust130 Fund | 130 |
| In Memory of Brenda Smith | 50 |
| Jenny Bowes - North Aisle | 28,000 |
| St Pauls decorating | 25 |
| Bell maintenance | 500 |
| Filming in church | 197 |
| Families Need Fathers | 100 |
| Other | 2,440 1,875 |
| Total | 30,620 2,853 |
| the above are the major donations | |
| Events (2b) | 2022 2021 |
| Come Dine with Us | 810 |
| Christmas pop-up market (2019) | 160 |
| Santa Old Town Market | 219 |
| Rectory tastings | 45 |
| Sunday morning cofee | 170 |
| Amazon Smile | 5 |
| Art in the Nave | 3,090 3,102 |
| Other | 10,230 8,835 |
| Total | 13,325 13,341 |
| Church Running Costs (3c) | 2022 2021 |
| StM Church Gas | 2,502 2,689 |
| StM Church Electric | 2,070 2,004 |
| StM Church Water | 111 107 |
| StM Church Insurance | 4,394 4,133 |
| StP Electric | 2,386 1,584 |
| StP Water | 230 220 |
| StP Insurance | 1,428 1,344 |
| Total | 13,121 12,081 |
| Church Maintenance Major (3c) | 2022 2021 |
| StM Lead Roof | 1,944 |
| StM Chancel/Lady chapel painting | 1,044 |
| StM AV electrical | 18,923 |
| StM North Aisle reordering | 1,510 |
| StP Picket Fence | 410 |
| StP AV electrical | 22,230 408 |
| StP fat roofs | 20,201 |
| StM church westend | 2,373 |
| StM stage boards | 497 |
| StM spire | 1,720 |
| StM chancel roof | 912 |
| other | 0 0 |
| Total | 46,061 26,111 |
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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2022
| StM Hall Costs (3c) | 2022 2021 |
|---|---|
| StM Hall Cleaner | 2,624 2,477 |
| StM Hall Gas | 1,245 863 |
| StM Hall Electric | 769 536 |
| StM Hall Water | 251 240 |
| StM Hall Insurance | 696 660 |
| StM Hall Upkeep | 1,432 1,165 |
| Total | 7,017 5,941 |
| Administration (3c) | 2022 2021 |
| Team Ofce Telephone/Internet | 1,300 1,115 |
| Website | 233 0 |
| CRB Checks - Children’s Work | 27 12 |
| Annual subscriptions | 128 331 |
| Copyright Licences | 574 347 |
| Mary Board memorial | 25 |
| PCC awayday | 125 |
| Archdeacon's present (2020) | 46 |
| Total | 2,262 2,001 |
| Payments from Special Collections (3c) | 2022 |
| AIN LTPT | 750 |
| AIN Hope for Children | 500 |
| Light up a Life | 332 |
| Christian Aid : Nicaragua | 272 |
| Bishop's Harvest Appeal | 135 |
| Children's Society | 86 |
| Others | 4,510 |
| Total | 6,585 |
| Surplus Receipts (2e)/Surplus Payments (3b) |
2022 2021 |
| TransferIn | 3,551 3,876 |
| TransferOut | 3,491 14,886 |
| Transient Income is money paid in by accident or design | |
| but is then paid out again, or used to transfer funds to the CCLA investment account | |
| Show funds moving to/from the CCLA Bond - this will give rise to a diference between in/out |
|
| The items were |
1) £2400 to set up the Quinquennial fund
2) Payments to an Artist which failed
3) SSE Gas payment/refund for St Mary's hall over billing
4) Unpaid cheques
5) Failed electronic transfers
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