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2021-12-31-accounts

St John the Baptist, Westbourne, and Woodmancote Churches

THANK GOD THAT IN 2021

St John the Baptist church was open daily (following covid guidelines) so that people could visit to pray and reflect.

The Parish Share (ministry costs) of £74,300 was paid.

Adult and Junior choirs continued to develop and provided joyful accompaniment to worship.

10% of our general income was donated to charities, including £600 to local families in need. In addition, several thousand pounds were raised for charities through special collections and events.

The 9.30 Sunday service was live streamed for those unable to attend.

Services and events for everyone - included Climate Sunday, Jonah Man Jazz, Harvest, Remembrance, Christmas and Carols in the Square.

2021 REPORT AND

ANNUAL ACCOUNTS FOR

THE PAROCHIAL CHURCH COUNCIL

ST JOHN THE BAPTIST WESTBOURNE

CONTENTS

Page
Annual report 1
Financial review 6
Annual Accounts A1-A8
Report of the independent examiner

Rector: The Revd Andrew Doye

Independent examiner : Mr Alan Wright

Bankers: CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, WEST MALLING ME19 4JQ

The Ecclesiastical Parish of St John the Baptist, Westbourne with Woodmancote,

in the Diocese of Chichester

Westbourne Parish Hall, Westbourne Road, Westbourne, Emsworth PO10 8UL www.westbourneparishchurch.org.uk Rector: 01243 372867 Charity Number 1130732

1

Administrative information

The Parochial Church Council is a registered charity and the members of the PCC are its trustees.

During the year the following served as members of the Parochial Church Council (PCC):

Incumbent: The Revd Andrew Doye
Chairman
Lay Reader: Mr Martin Brown
Ex Officio
Churchwardens: Mrs Jane Stuttard (from 2018) Vice Chair
Mrs Angie Leggett (from 2019)
Deputy Churchwardens: Mr Andrew Turner (from 2016) Parish Hall Manager
Mrs Kirsten Maslen (from 2021)

Representatives on the Deanery Synod (2020-2023): Mrs Fiona Greville (Elected 2020) Mrs Marjorie Kipling (Elected 2020) Mr Andrew Turner (Elected 2020) Mrs Jane Wilkinson (Elected 2020)

Deanery Synod Treasurer (ex officio): Mr Peter Rogers Deanery Representative to Diocesan Synod (ex officio) Mr Michael Driver

Elected Members: Mrs Karen Doye (Elected 2019)
_(terms are 3 yrs, unless stated)_Mr Guy Elgood (Re-elected 2019)
Mrs Rachael Bridger (Elected 2020 - 2 yrs)
Mrs Susie Driver (Re-elected 2020)
Mrs Ali George (Elected 2020)
Mrs Sarah Pitts (Elected 2020)
Mr Andrew Gordon-Lennox (Re-elected 2021)
Mrs Judith Davis (Re-elected 2021 - after 1 yr)

Elections were held at the APCM in April. Mr David Olliff had retired at the APCM.

Co-opted (to represent Woodmancote) Mrs Abigail Rowe
Secretary: (to May) Mrs Marjorie Kipling
(from May) Mrs Rachael Bridger
Treasurer: Mr Stewart Taylor

Structure, governance and management

Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members, the incumbent, the churchwardens, members of the Deanery Synod and members of the church who are elected at the Annual Parochial Church Meeting (APCM) or subsequently co-opted by the PCC. Church members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

The full PCC met 10 times during the year with an average level of attendance of 76%, and with a variety of face-to-face and Zoom meetings. The PCC has a number of sub-committees each dealing with a particular aspect of parish life, such as education and mission. The PCC receives

2

the notes of sub-committee meetings for information and discussion if required. With activities reduced this year, however, much committee work has been reduced, with the notable exception of the consideration and response to the prevailing covid risks and concerns.

Communication with the congregation and the local community has continued to be a bigger challenge this year, during the continued pandemic, but use has been made of the email route and we have tried to ensure those without computers still receive weekly news. With the added challenges of dealing with cash, donations continue to be encouraged by means of online payments including the Sum-up machine present in the parish church when services take place. The PCC regularly reviews the financial management accounts, and receives deanery and diocesan news.

Church Roll

At the end of 2021 there were 198 names on the roll, 3 names having been removed since the revision of the roll in April 2021.

Church Attendance

For a second consecutive year the ‘usual Sunday attendance’ regularly counted for the Church of England was not appropriate for 2021, when (again) nothing was ‘usual’ on account of the continued covid-19 pandemic. The provision of worship that was possible was limited for more than six months at the start of the year by the virus, and in the spring by ministerial availability during a period in which the Rector was off-work. Reader, Martin Brown, provided excellent input during this period, as ever. It was only in the second half of the year that opportunities for gathered worship improved, and attendance numbers began to rise steadily. In all, attendance numbers for gathered worship across the year exceeded those of 2020, but did not rise to the pre-pandemic figures of 2019.

The Tots’ Time service, discontinued during the covid-19 pandemic, was resumed in November 2021; but only for 4 Mondays, before its further suspension. The resumed in-person worship of later 2021, however, saw a welcome uplift in the percentage of our worshipping community under the age of 18: both in the census month of October (12%) and in the wider affiliation through the year (14%); these figures being at the highest levels since 2014-15. After two summers of changing plans for couples, there were just three weddings during the year (up from nil in 2020); there were five baptisms (all in the months of September & October, and still far below past annual figures); and five funerals in church, cemetery or crematorium.

Aims and purposes

The primary aim of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility of cooperating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Churches (St John the Baptist Westbourne and Woodmancote Church) and the Parish Hall.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community. We have followed our five-year Mission Action Plan, agreed in September 2018. Our Vision for the future continues:

To share the experience of Christian faith with others.

3

To grow our Christian faith and community together. To reach out to people in Westbourne and further afield.

There are three broad objectives in the Action Plan. They are:

1. To provide a great welcome and ensure services, events and communication are inclusive of all.

2. To provide inspiring and passionate services that will appeal to young and old, long standing and new members and some visitors who are trying us out.

3. To venture confidently into the future.

The Mission Action Plan is a live document, and will continue to receive attention and revision next year.

2021 and Covid-19

Our opportunities for all gathered activities have been affected for a second year by the spread of covid-19. The Government’s short-lived plans to relax restrictions in December 2020, and to allow as normal a Christmas as possible, were themselves thwarted by rising covid rates. These had immediate consequences for the activities of our churches from the beginning of 2021. Many events were cancelled, including the continued suspension of twice-weekly drop-ins in the Parish Hall. From 14 January it was announced that gathered services in churches would once more cease; and the parish church became for a period unavailable again as a venue for funerals. Similar decisions were being made by parish churches and cathedrals across the country.

Worship and Prayer

In our local situation, after the brief respite around Christmas, all shared worship once more was celebrated through the platform of Zoom: notably, mid-morning, but also in the evening on occasions. The observation of Morning Prayer which had flourished on-line during 2020, continued to be a well-supported feature of parish life, and remained online throughout 2021.

In-person worship returned to the parish church in May, with advance booking needed to control numbers, and strict regulations of masks and social distancing and upon congregational singing. Communion was by means of bread/wafer only. 8am services of Holy Communion were still a way off.

As government restrictions began to lessen and then fall away, we finally resumed a pattern of an estimated 80% of our pre-covid services by the beginning of August, and steadily increased that through to the end of the year. Poignantly, the prudent need to keep the adult and child sections of the choir separate, to combat the spread of covid and also dampen down the numbers at any one service, meant that for the second year running we held separate Christmas Carol Services sung variously by one or other of the two sections of our excellent and loyal choir. Pleasingly, however, our 8am Book of Common Prayer communion services, which were poorly served in the earlier months of the year, had resumed fully; together with our twice monthly services at Woodmancote.

Our Sunday School resumed its regular meeting in the mid-summer, much to the credit of Katie Elliot-Smith and her fellow leaders. Indeed, this has been a particularly healthy aspect of our worshipping life in the latter half of the year. Our all-age worship took a renewed shape with energetic services from September, including a look at the story of Jonah, alongside the singing of ‘Jonah-man Jazz’ co-ordinated by our Director of Music.

4

We were delighted from September to host major community occasions once more, such as Harvest Thanksgiving, Remembrance Sunday, Carols in the Square and other carol services in both churches during the Advent season.

Sadly, the regular Lenten retreat at Alton Abbey had to be cancelled and the future capacity of that community to host us is very much in doubt.

Services for the Wider Community

Our Fundraising

The reports from the various groups in the Church produced separately have fuller details than appear here. (Annual Review to be produced for the APCM)

Safeguarding

Throughout the year the Parochial Church Council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults. DBS checks are undertaken for volunteers as recommended.

Voluntary Service

Members of our congregations and wider parish community continue to serve others through many voluntary activities beyond the confines of the Church. We are grateful for and

5

encouraging of this in areas such as school governance and other involvement, health care and provision (including vaccinating), neighbourhood care, provision of facilities, heritage, children and young people’s activities. We recognise that these endeavours improve the quality of life of others and interpret for us as churches, the loving outreach of God.

Our Buildings

The Quinquennial Inspection of the church fabric was completed in 2018 and the work put out to tender and awarded to Trevor Couzens and Sons, who submitted the most competitive tender. Unfortunately, Covid struck shortly afterwards and there was a delay until the end of July 2021 before the work could begin. By the end of 2021 much of the work was completed but further relatively minor issues were identified and added to the list. The expectation at the end of 2021 was that the work would be completed by Easter 2022.

The churchyard wall next to the lych gate was leaning dangerously and specialist advice was sought to support a faculty application for remedial works. This project was technically quite complicated because the section of the wall concerned was situated on top of huge roots from the adjacent ancient yew tree. The experts were unanimous as to the correct solution and specifications were produced and put out to tender. T Couzens & Sons Ltd again came in with the most competitive quotation and was awarded the contract. Work is expected to start shortly before Easter 2022 as the lime mortar cannot be used until the frosty season is past. The work is funded by the Parish Council, which has been responsible for maintenance of the churchyard since it was closed in 1859.

An adjacent problem has been the churchyard lych gate, which has developed a significant lean. As it is so close to the leaning section of the wall the two projects have been to some extent linked. A specification was produced and T Couzens and Sons Ltd will be undertaking the work, which will entail dismantling the whole structure and remaking the supporting posts, which are rotten. As at the end of 2021 no date was available as to when this work would start.

Further maintenance work was completed to the hall, including renewing a concrete path and repairs to guttering, soffits and bargeboards.

Financial review from the Treasurer

Funds are held in CAF Bank current and deposit accounts, the CCLA Church of England Deposit Fund and the CCLA Church of England Investment Fund.

Total receipts to unrestricted funds were £ 109,684, of which £66,521 was unrestricted voluntary donations and a further £15,510 tax was recovered from Gift Aid.

Fund raising income was slightly improved on 2020 at £21,613 as activities returned to the hall in the second half of the year. The continuing pandemic meant that many fundraising activities could not take place; nevertheless, our dedicated fundraisers kept up the pressure and delivered a creditable result.

Westbourne Magazine continues to flourish, returning a net £2,247 to our income in the year. Voluntary giving was reduced by around 11% on 2020 as a result of the pandemic and because established givers moved away or died.

6

Interest rates declined to close to zero by the start of 2021. In response to this the PCC moved a substantial proportion of its funds into the C of E Investment Fund in February and this has performed very well during the year, delivering a return in excess of 10% on the sum invested.

£9,257 was given to various charities. Some of this came from special collections and the remaining £6,630 was donated from PCC funds, representing 10% of giving; this remains our objective and custom.

£123,065 was spent from unrestricted funds to provide the Christian ministry from our two churches, including £74,300 contribution to the Diocesan Parish share (the full amount due).

The net result for the year (not including investment gains) was a deficit of £13,381 on unrestricted funds; the comparable figure pre-Covid in 2019 was a surplus of £27,413. Investment gains and the transfer of the remaining balance on the Clock Fund delivered a small surplus on the year of £491. Adding bank and deposit balances brought forward from the beginning of the year, the balances carried forward on unrestricted funds totalled £127,310, of which £72,152 is allocated for designated purposes.

PCC policy is to maintain the equivalent of 10 weeks of typical expenditure in unrestricted funds. In view of the current uncertain situation approximately double this figure is held as a contingency provision. Other provisions are in the statement of Designated Funds as set out in the accounts.

The shift away from cash continues and our contactless machine has been particularly helpful in processing donations for the lowest transaction charge currently available. Banks are increasingly reluctant to deal with cash or cheques and we encourage donations by direct bank transfer or contactless donation wherever possible.

My thanks are due to Anne de Poitier for her efficient management of the important magazine advertising revenue, to Alan Wright our Independent Examiner and especially to Marjorie Kipling and her helpers for their management of the cash receipts and for her steadfast support with all financial matters throughout the year.

Stewart Taylor

Signed on behalf of the PCC

Jane Stuttard (PCC Vice-Chairman and Churchwarden)

Date 22[nd] April 2022

7

Parochial Church Council of St John the Baptist, Westbourne and Woodmancote Church

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 December 2021

Unrestricted
Note
Funds
£
INCOME AND ENDOWMENTS
Donations and legacies
Voluntary income
2(a)
82,231
Activities for generating funds
2(b)
21,612
Income from investments
2(c)
54
Church activities
2(d)
5,787
TOTAL INCOME
109,684
EXPENDITURE
Church activities
3(a)
122,834
Raising funds
3(b)
229
TOTAL EXPENDITURE
123,065
NET INCOME/(EXPENDITURE)
BEFORE INVESTMENT GAINS
(13,381)
TRANSFERS BTWN FUNDS - IN
1,135
TRANSFER BTWN FUNDS - OUT
NET GAINS ON INVESTMENTS
5(b)
12,737
NET MOVEMENT IN FUNDS
491
Total funds brought forward
126,819
Total funds carried forward
127,310		 Restricted
Funds
£
2,399
0
34
0
2,433
10,535
10,535
(8,102)
2,396
(1,135)
1,464
(5,377)
20,573
15,196		 Endowment
Funds
£
-
-
-
-
-
-
-
-
1,670
-
1,670
(1,670)
-
(2,396)
110
(3,957)
3,957
-		 TOTAL
2021
84,630
21,612
88
5,787
112,117
135,039
229
135,271
(23,153)
3,531
(3,531)
14,311
(8,842)
151,348
142,506		 TOTAL
2020
18,099
95,618
19,705
620
5,231
139,273
132,666
408
133,074
6,198
-
-
3,197
9,394
141,954
151,348

A1

Parochial Church Council of St John the Baptist, Westbourne and Woodmancote Church

BALANCE SHEET

at 31 December 2021

FIXED ASSETS
Notes
Tangible
5(a)
Investments
5(b)
Total fixed assets
CURRENT ASSETS
Debtors and prepayments
Short term deposits
Cash at bank and in hand
Total current assets
LIABILITIES
Creditors – amounts falling due within one year
6
NET CURRENT ASSETS LESS CURRENT LIABILITIES
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
7 & 8
Designated
7 & 8
Restricted
7 & 8
Endowment
7 & 8		 2021
1,583
105,059
106,642
-
30,318
5,546
35,864
-
35,864
142,506
55,158
72,152
15,196
-
142,506		 2020
4,597
35,815
40,412
-
106,831
5,376
112,207
1,270
110,937
151,349
53,080
73,740
20,572
3,957
151,349

Approved by the Parochial Church Council on 23[rd] February 2022 and signed on its behalf

Revd Andrew Doye Jane Stuttard Rector Vice Chairman & Churchwarden

The notes on pages A3 to A8 form part of these accounts.

A2

1 ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions and under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP[FRS102]).

ASSETS

Consecrated and benefice property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Moveable church furnishings

These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the church’s inventory in any case.

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.

Depreciation is calculated to write off the capitalized cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

Land Nil
Fixtures and fittings 20 years
Office and other equipment 3 years

No depreciation is provided on the Parish Hall as the currently estimated residual value of the property is not less than its carrying value and the remaining life of this asset currently exceeds 50 years, so that any depreciation charges would be immaterial.

An impairment review is carried out each year and any resultant loss identified is included in expenditure for the year.

Investments

Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at the PCC’s best estimate of market value.

Short term deposits

These are cash held on deposit either with CCLA or at the bank.

A3

FUNDS

Unrestricted Funds

These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.

Restricted Funds

These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment Funds

These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts. These funds are now closed.

2 INCOME AND ENDOWMENTS

2(a)
Voluntary income
Planned giving
Gift Aid donations
Tax recoverable
Other
Collections
(open plate)
Grants
H&OS income
Legacy
2(b)
Activities for generating funds
General fund raising
Church fetes
Hire of church
Church hall lettings
Magazine advertising
2(c)
Income from investments
Dividends on CCLA investment funds
Interest on bank deposits
2(d)
Income from church activities
Fees for weddings and funerals
Drop-ins and Sunday coffee
50:50 club income
Parish magazine and bookstall sales		 Unrestricted
Funds
Restricted
funds
Endowment
funds
TOTAL
2021
TOTAL
2020
£
£
£
£
£
61,130
250
61,380
67,502
15,510
15,510
19,503
2,339
2,339
1,149
3,052
265
3,317
1,563
200
200
5,200
1,884
1,884
701
-
18,099
82,231
2,399
84,630
113,717
840
840
536
2,973
2,973
3,015
125
125
-
13,665
13,665
11,213
4,010
4,010
4,941
21,613
21,613
19,705
24
34
58
112
31
31
508
55
34
89
620
2,919
2,919
2,029
448
448
753
-
-
2,420
2,420
2,449
5,787
5,787
5,231
Total income 112,117
139,272

A4

3 EXPENDITURE

Note
3(a)
Church activities
Missionary and charitable giving
Diocesan parish share
Deanery contribution
Other clergy costs
Administration costs (including website)
Youth and education
Misc expenditure (incl parish events)Note 1
Pastoral care
Church running costs – St John’s
Church running costs – Woodmancote
Parish hall running costsNote 2
Upkeep of services (incl music)Note 3
Magazine costs, including printing
Churchyard maintenance
Major repairs – St John’s
Major repairs – Parish Hall(new floor 2020)
3(b)
Raising Funds
Drop-ins and Sunday coffee costs
50:50 club costs
General fund raising costs
Fetes costs
Total resources expended		 Unrestricted
funds
Restricted
funds
Endowment
funds
TOTAL
2021
TOTAL
2020
£
£
£
£
£
7,107
2,149
9,257
7,602
74,300
74,300
74,035
-
5,118
5,118
5,430
1,297
1,297
1,819
-
214
214
39
5,313
433
5,746
166
79
79
250
8,306
8,306
5,352
747
747
390
9,921
9,921
6,594
2,177
777
1,670
4,625
2,537
4,173
4,173
4,368
954
954
1,194
392
6,962
7,354
4,782
2,950
2,950
18,360
122,834
10,535
1,670
135,041
132,668
-
-
-
-
228
-
-
-
-
160
229
-
-
229
20
-
-
-
-
-
229
229
408
135,271
133,076

Note 1 Includes £5,070 for purchase and installation of the live streaming system Note 2 Includes replacement of external path, fire alarm and electrical tests, boiler repairs Note 3 Replacement of hymn books funded from Dale Memorial and sale of Anna Maria Cooper endowment funds

4 STAFF COSTS

There were no employees during the year. The Director & Assistant Director of Music, the Parish Administrator and the Hall Manager are unpaid volunteers.

No PCC members, nor persons closely connected to them, received any remuneration; nor are expenses resulting from membership reimbursed.

A5

5 FIXED ASSETS

5 (a) Tangible (All unrestricted)

Cost at 1stJanuary 2021
Additions during the year
Cost at 31stDecember 2021
Depreciation at 1 January 2021
Charge for the year
At 31 December 2021
Net book value at 31.12.21
Net book value at 31.12.20		 Freehold
land and
buildings
Equipment
Total fixed assets
£
£
£
-
10,682
10,682
-
-
-
-
10,682
10,682
-
6,085
6,085
-
3,014
3,014
-
9,099
9,099
-
1,583
1,583
4,597
4,597

Equipment comprises office equipment (printer), a lawn mower purchased in 2019 for the maintenance of the churchyard and a cleaning machine purchased in 2020 for the Parish Hall floor. The printer was fully depreciated at the end of 2021.

Westbourne Parish Hall is included in the accounts at a nominal value of £1. The property is vested in the Diocese of Chichester as Custodian Trustee to the PCC which is the Management Trustee. The PCC has full use of the property and does not envisage the sale of it. The nominal value of the Hall is not accounted for as it is immaterial.

5(b) Investments Market value Net gain/(loss) Market value Market value
31 December on at 16/02/21 at
2021 Revaluation/Sale 31 December
2020
CBF C of E Investment Fund
(unrestricted)
CBF C of E Investment Fund
(unrestricted)		 93,595 12,737 32,643
49,000		 31,858
-
CBF C of E Investment Fund
(restricted – organ fund)		 11,464 1,464 10,000 -
Old National School
Endowment Fund		 Sold 20/04/20
£2,396		 60 n/a 2,336
Anna Maria Cooper
Endowment Fund		 Sold 15/04/21
£1,670		 50 n/a 1,621
Total Investment Funds 105,059 35,815

A6

6 LIABILITIES


LIABILITIES
Accruals
Creditors		 2021
£
-
-
-		 2020
£
660
610
1,270

7 FUNDS

During the year two historic charities and their associated funds were wound up: the Anna Maria Cooper Charity and the Old National School Trust.

The Anna Maria Cooper Charity, of whom the Rector and Churchwardens of St John the Baptist Westbourne were sole Trustees, was founded with a bequest from a parishioner. It amounted to a £200 investment in 1916, the dividends available for use by the Rector and churchwardens for any purpose in support of the charitable activities of the parish church. The trust was closed on 15 April 2021 by a Trustees’ Resolution under s281 of the Charities Act 2011 and the funds transferred to the PCC accounts where they were used to defray the cost of the new hymn books.

The Old National School Charity was set up with a proportion of the funds arising from the transfer of Westbourne National School into Council hands in 1911. The sole Trustees were the Rector and Churchwardens of St John the Baptist Westbourne. The funds were invested, the dividends to be used for youth activities at the Parish Church. The trust was closed on 15 April 2021 by a Trustees’ Resolution under s281 of the Charities Act 2011 and the funds transferred to the PCC accounts where they are retained in the restricted fund for youth work.

The restricted fund for the restoration of the tower clock was closed after the work was complete. Excess funds (£1,135) were transferred, with the donors’ permission, to general funds.

The restricted funds now comprise:

Bunch memorial funds Maintenance for the church and parish hall audio systems. The church element of the fund has been expended on the audio equipment incorporated in the live streaming system as this also improves the audio experience in the church and the hearing aid induction loop.

Dale memorial fund For musical development within the church. Organ fund Balance of funds raised for the installation of the organ, and additional restricted donations for future major repairs. In 2021 this was invested in accumulation shares in the Church of England Investment Fund. Youth fund For youth development work. Funded by sale of the Old National School shares.

A7

8 SUMMARY OF FUND MOVEMENTS

Brought Incoming Outgoing Investment Transfers Carried
forward resources resources gains/(losses) forward
Bunch memorial funds 581 433 148
Dale memorial 1,650 633 1,017
Organ (restricted) 10,219 250 1,464 11,933
Clock appeal 8,096 - 6,962 (1,134) -
YouthNote 1 26 34 358 2,396 2,098
Restricted collections 0 2,149 2,149 -
Total restricted funds 20,572 2,433 10,535 1,464 1,262 15,196
Endowment funds1 3,957 - 1,670 110 (2,396) -
Hall designated fund 1,640 600 1,040
Organ designated fund 7,100 988 6,112
Printer des fund 7,000 - - - - 7,000
Volunteer contingency 8,000 - - - - 8,000
designated fund
St John’s major works 50,000 - - - - 50,000
designated fund
General fund 53,079 109,685 121,477 12,737 1,135 55,159
Total unrestricted
funds 126,819 109,685 (123,065) 12,737 1,135 127,311

Note 1 Dividends from Old National School funds and assets transferred from Old National School charity on closure.

Designated funds were re-allocated by the PCC at the end of 2019 as follows:

(The PCC may review and re-allocate designated funds at any time.)

A8

The Independent Examiner’s Report to the PCC of

St John the Baptist, Westbourne.

This is my report to the Parochial Church Council of the Parish of St John the Baptist Westbourne, on the Accounts of the PCC for the year ended 31[st] December 2021 which are set out on pages A1 to A8.

Respective responsibilities of the PCC and the Examiner

As members of the PCC 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:

Basis of this Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC 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 the PCC 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 • to keep accounting records in accordance with section 130 of the 2011 Act; and

  2. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act and the Regulations have not been met;

or

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

Signed

Alan Wright FCA (Ret’d) Date 17[th] February 2022