Annual Report and Financial Statements of the Parochial Church Council of Brereton and Rugeley
For the year ended 31st December 2021 Charity registration number: 1130795
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The Parochial Church Council of Brereton & Rugeley Trustees’ Annual Report for the year ended 31[st] December 2021 Charity registration number: 1130795
Objectives and Activities
The Parochial Church Council of Brereton & Rugeley (the PCC) has the responsibility of co-operating with the incumbent, the Reverend D Evans, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelical, social and ecumenical. The PCC is also spiritually responsible for the maintenance of the church.
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at Brereton & Rugeley. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer, scripture, music and sacrament. Also, through non sacramental activities of hospitality and fellowship we aim to reach non churched members of the community.
Public Benefit
The trustees of the PCC are aware of the Charity Commission’s guidance on public benefit in The Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity. The trustees believe that, by promoting the work of the Church of England in the Ecclesiastical Parish of The Parish of Brereton and Rugeley it helps to promote the whole mission of the Church (pastoral, evangelistic, social and ecumenical) more effectively, within the Ecclesiastical Parish, and that in doing so it provides a benefit to the public by:
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Providing facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers; and
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Promoting Christian values and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole.
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Providing opportunities for members of the wider community to contribute to the greater good through volunteering and participating in building communities of hope.
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The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. The PCC supports a Ministry Team and our Lay worship leaders, who meet regularly to consider the way forward for our services, worship patterns, bible studies and spiritual growth. Our churches are open for individual prayer, providing an intimate and reflective environment for worship and prayer
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- Our Churches are also open as Places of Welcome through the Places of Welcome charity group
Achievements and Performance and Overview
Overview
| 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | |
|---|---|---|---|---|---|---|---|
| Average Sunday attendance | 77 | N/A | 146 | 142 | 144 | 146 | 149 |
| Advent attendance | |||||||
| • from congregation and community |
N/A | 394 | 584 | 893 | 750 | 499 | |
| • from schools | N/A | 2249 | 2298 | 1260 | 1713 | 1928 | |
| Worshippers present on Christmas Eve & Christmas Day |
55 | 526 | 502 | 577 | 675 | 573 | |
| Worshippers present at Easter |
N/A | ||||||
| Baptisms | 15 | 9 | 45 | 60 | 46 | 41 | 75 |
| Weddings | 10 | 4 | 6 | 10 | 14 | 19 | 15 |
| Funerals | 64 | 42 | 56 | 79 | 60 | 48 | 72 |
| No. of Fresh Expressions | |||||||
| Number of schools served | N/A | 10 | 10 | 10 | 10 | 10 | 10 |
| Number of residential homes and sheltered housing schemes |
N/A | N/A | 11 | 11 | 11 | 11 | 11 |
2021 was a very difficult year for the parish. The impacts of COVID-19 on church communities in the Parish were significant both tangibly and intangibly. Many people, especially the elderly and those who are vulnerable, stopped attending church services. Others simply got out of the habit of going to church on Sunday mornings. Although many people subscribe to the planned giving scheme through the blue envelopes income through this channel declined. Offerings on the plate reduced dramatically as a result of non-attendance at services. We were also less able to arrange fundraising events in the normal way which, combined, resulted in a dramatic fall in income. The personal impacts of COVID were most deeply felt with the loss of faithful friends. We have seen the long-lasting impacts on personal confidence and resilience.
COVID brought out the differences between the different congregations in terms of dynamics and the strength of a sense of community. Some of our congregations fared better than others.
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The regular 8.00am communion services previously held at Saint Augustine’s and Saint Michaels did not resume during 2021, and our mid-week Wednesday and Thursday morning services at Saint Michaels and Saint Augustine’s Churches respectively, did not happen either.
What became crystal clear was that the way the church operates in terms of the patterns of Sunday and mid-week services was not going to be the same as before the pandemic. During 2021 a new pattern of Sunday worship emerged with Holy Communion being celebrated every other week in the churches of the parish. Services at Saint John’s Slitting Mill did not resume in 2021 due to the number of people shielding.
During 2021 we had some significant changes in personnel in the ministry team and staff which further underlined the necessity for changes to the pattern of service types across the parish.
At Easter Jayne Simkin our long serving Parish Administrator retired from the post. The parish expressed its heartfelt gratitude for Jane’s loyal service over many years. Following a review of our requirements for administrative support, the decision was made to increase the number of hours Jane’s replacement would work. Furthermore, the emphasis of the role had shifted towards the need for more input in the areas of communication and servicing our social media platforms. Following a recruitment process Amy Lee was appointed as our new Parish Administrator on the basis of 15 hours a week. During 2021, we continued to develop our weekly email bulletin using MailChimp. We adopted Church Suite as the platform providing our main shared calendar which was linked to our benefice website. We continued to use Life Events Diary (LED) for booking all occasional services. Churchwardens were all given login details so that they could monitor these bookings effectively. Amy Lee acts as a highly effective hub for communicating with churchwardens and others directly involved in ensuring occasional services run smoothly and are not missed. Late in 2021 we refurbished our Parish website and changed the domain name to www.rugeleycofechurches.org.
Early in 2021 the PCC made the decision to dis-establish the Team Vicar post in the parish of Brereton and Rugeley, thereby reducing the amount that Parish pays to the Common Fund by 50%. This significant step was made hand-in-hand with the decision to train more lay people in leadership and worship leading. The document entitled Future Flourishing (May 2021) was written and discussed at length by the PCC and adopted as the approach the parish would take to enable ministry to flourish effectively on a more sustainable basis.
Craig Hibbert continued his Reader training throughout the year and was joined by Neil Bateman who was accepted for Reader training starting in September 2021. Kate and Howard Cottrell underwent training in taking Funerals in the parish. They also
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underwent training in leading worship in the benefice, facilitated by Revd Margaret Brighton. This expansion in the team leading services across the benefice has proved a wonderful addition and enrichment to our life as worshipping communities. It has also helped us to support the parish of Armitage in circumstances that developed during 2021.
At Easter 2021 Revd Peter Hart, became unwell and was off work until he retired through ill health in November. It was heartening to see how the relationship between the two parishes blossomed through the year in the face of adversity. Throughout 2021 the Reverend Brian Tabernor was unwell and unable to play a full part in the life of the ministry team and benefice.
Our honorary curate the Reverend Jo Wood was appointed as incumbent to a benefice in Norwich Diocese and moved away in July. Rev Jo was a very popular member of the team and missed greatly.
Following an appeal to Bishop Clive Gregory by our Team Rector, the Reverend Cath Leighton joined the ministry team as Interim Team Vicar in October 2021. Her arrival was truly a godsend and enabled us to sustain the new pattern of worship across the benefice established earlier in the year.
Throughout 2021 the Changing Room Counselling Service continued to operate initially, through online sessions offered by our dedicated team of volunteer counsellors. Later in the year face-to-face sessions gradually resumed at Saint Augustine’s Church. Carla Thompson’s dedicated work in managing the Counselling Service is highly appreciated by all. In October 2021, a preview of the Counselling Service was undertaken for us by Prof. Rona McCandlish. The output of the review was in the form of a toolkit that could be used by other parishes wishing to provide a service similar to The Changing Room.
In the latter half of 2021 three volunteers began training as Debt Advice volunteers. A link was made with Penk money Wise, an existing Debt Advice project affiliated to Community Money Advice, an organisation regulated by the appropriate regulatory body. This service began to be advertised locally with appointments available at the Church of the Good Shepherd. This represents a significant extension of ministry to people in need and who are vulnerable in our community. It also creates a further opportunity for the Church of the good Shepherd building to be used for the benefit of the community.
Late in 2021 following a rumour that circulated on social media that St Michael’s was about to close, very quickly the Friends of Saint Michael’s was formed. This group has dedicated itself to raising money to restore and maintain the building of Saint Michael’s Church. This dedicated group of volunteers have organised many events and have contributed significantly to the way that Saint Michaels church engages with its local wider community. The immediate benefit of the funds raised is that long delayed repair
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works can be planned and implemented. The parish is very grateful for their impressive efforts.
Reserves Policy
It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. This is equivalent to £42,582. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year end was £21,743 in deficit which is substantially lower than this target. The parish are aware of this large margin of difference and are in talks with Lichfield diocese to try to establish a way of reducing the Common Fund Arrears, and thus increasing the free reserves.
Safeguarding
The PCC believe they have fulfilled their duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). The parish has a Safeguarding Officer (Tony Jeffrey) and all members of the PCC are DRB checked. The trustees are not aware of any Serious Incidents in the last year.
Risk assessments
The Church Wardens have carried out all necessary risk assessments too ensure our buildings were keep Covid compliant and also carry out regular Health and Safety Reviews/fire risk assessments as well as regularly inspecting premises for potential hazards. We have safeguarding policies in place for children and vulnerable adult protection and for working with vulnerable adults, including DBS checking of staff and volunteers where needed. Our insurances for, each church, are reviewed annually to ensure adequate cover. We have policies in place for Lone Working, Social Media, Conflicts of Interest, Financial management and Data protection.
Volunteers
We would like to thank all the volunteers who work so hard to make our churches the lively and vibrant community they are. Our Churches could not operate as they do without all your help. At this time, we pay particular thanks to Colin, as he steps down as our treasurer, for all his hard work and advice in this role.
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Structure, governance, and management
The Parish covers the towns of Brereton and Rugeley within the area serviced by the Cannock Chase District Council. It is part of the Deanery of Rugeley, in the Lichfield Diocese of The Church of England.
The correspondence address is The Rectory, 20 Church Street, Rugeley, WS15 2AB. Registered charity number 1130795. Our website address is: www.brateamministry.org
The PCC is a Body Corporate established by the Church of England and is a Charity registered with the Charity Commission. The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended that came into effect on 2nd January 1957, and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended).
The method of appointment of PCC members is set out in the Church Representation Rules. The membership of the PCC consists of the incumbent (our rector), churchwardens, the readers, those elected to the Deanery Synod, and members elected by those members of the congregation who are on the electoral roll of the church at the Annual Parochial Church Meeting. All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members now receive an initial training booklet into the workings of the PCC. The full PCC was able to meet in person on 5 occasions in the last Year.
PCC members serving from January 2021 until the date this report was approved were
Ex Officio members
The Incumbent: Rev Dr David M A Evans (Chair)
Rev Brian Tabernor
Rev Margaret Brighton (Retired Clergy with PTO)
Rev Jan Brittle (Retired Clergy with PTO)
Rev Jo Wood (Assistant Curate) up to 25[th] July
Rev Kath Leighton from September
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Licenced Community Minister: Sue Whitehouse up to 25[th] July
Readers: Steve Hammersley
Churchwardens: Dawn Brindley, Tony Jeffery, Alison Tabernor, Dennis Cooper, Howard Cottrell, David Smith, Joan Earp and Paul McCourt, Lorna Prime.
Diocesan Synod Reps: Claire Evans
Elected members
Ministry Team: Kate Cottrell, Craig Hibbert
Secretary: Howard Cottrell
District Church Treasurers: David Westwood (St. A), Gail Walker (St. M), Kay Myatt (HS & GS), Trish Griffiths (St. J).
Brenda Jones (Deanery Lay Chair)
Parish Treasurer Colin Whitehouse ( Vice Chair)
DCC Representatives
St Augustine’s: Keith Brindley, Jayne Gould, Carla Thompson,
St Michael’s: Sue Speed, Ella Smith
Church of the Holy Spirit: Teressa Noble, Kathy Smith
Bankers
HSBC, Lichfield
CCLA, London
Lloyds, Rugeley
Santander, Stafford
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Independent Examiner
Jonathan Hill, Lichfield Diocesan Board of Finance
St. Mary’s House Lichfield WS13 7LD
Approved by the PCC on ………………… 2022 and signed on its behalf by:
………………………………. ………………………………. Reverend David Evans (Chairman) (Vice Chairman/Secretary )
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Independent Examiner’s report to the trustees/members of The PCC of Brereton and Rugeley
Registered charity number: 1130795
I report on the accounts for the year ended 31[st] December 2021 which are set out on the following pages.
Respective responsibilities of the Trustees and Independent Examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility
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to examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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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 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 material matters have come to my attention which gives me cause to believe that in any material respect:
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accounting records were not kept in accordance with section 130 of the Charities Act or
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the accounts do not accord with the with the accounting records
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the accounts do 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 order to enable a proper understanding of the accounts to be reached.
Signed: ………………………………………….. Date: ………………………………… Jonathan Hill FCMA CGMA Lichfield Diocesan Board of Finance St Marys House, The Close, Lichfield. WS13 7LD
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The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2021
Accounting Policies
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102).
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
There may be minor discrepancies in the totals as the pence are not being shown.
Cashflow Statement
The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.
Going Concern
The Parish is finding Unrestricted Reserves are still depleting quickly. At 31.12.2021 they were £21,743 in deficit (2020 £31,196 positive). The PCC are striving to fund raise to try to cover some of the existing and future commitments but have been hampered by the Covid pandemic. The Unrestricted Reserves include £118,564 (2020 £69,271) of Parish Share Arrears, which although it remains a voluntary donation as the apportionment of costs to the Lichfield Diocesan Board of Finance, it is not a statutory liability. However, nonpayment may result in Pastoral Re-organisation. The Unrestricted Reserves also include £5,500 of fees due to the Lichfield Diocesan Board of Finance. These relate to historic under-charging of the Diocesan statutory fee for funerals, in error.
Accounting Estimates and Prior Year Errors
No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period.
Description of Funds
Unrestricted funds are 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' annual report.
Restricted funds comprise of two elements:
a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest
b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Endowment funds 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 the use of any income or other benefit derived
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from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.
Income
Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Expenditure
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
Governance and Support Costs
Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage.
Fixed Assets
Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial.
Investments
Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments.
Debtors
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received
Creditors and Accruals
Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.
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PCC of Brereton and Rugeley Statement of Financial Activities for the year ended 31 December 2021
| Unrestricted Designated Restricted Endowment Total Prior year funds funds funds funds funds total funds |
|
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated First Aid Course Outreach & Mission Restricted CHURCH OF HOLY SPIRIT - CHURCH MAINTENANCE CHURCH OF HOLY SPIRIT - MONDAY CLUB CHURCH OF HOLY SPIRIT - SARAH HOPKINS CHURCHES TOGETHER Changing Room FAMILY WORKER PROJECT Future Generations Handrails - Restricted IDS - 14 PEAKES ROAD IDS - 20 CHURCH STREET IDS - 72 MAIN ROAD MENTAL HEALTH SUPPORT OVERSEAS MISSION PROJECTS Pension reserves RFrancis Memorial ST AUGUSTINE - BELLRINGERS ST AUGUSTINE - CHURCH HALL ST AUGUSTINE - OLD CHANCEL ST AUGUSTINE - ORGAN ST AUGUSTINE - REFURBISHMENT ST AUGUSTINE CHURCH HALL LIGHTING ST JOHN - BELL TOWER ST JOHN - CHURCH MAINTENANCE ST MICHAEL - ORGAN ST MICHAEL - REBECCA SIMPSON CHARITY ST MICHAEL - SARAH HOPKINS St Michael - Church Roof |
89,684 435 37,935 — 128,055 82,902 14,827 — — — 14,827 9,892 2,791 — — — 2,791 1,959 10 — 4 — 14 309 10,076 — — — 10,076 9,981 |
| 117,390 435 37,939 — 155,765 105,045 1,622 — 54 — 1,676 605 168,708 378 9,752 — 178,838 144,566 |
|
| 170,330 378 9,806 — 180,515 145,171 |
|
| (52,940) 57 28,133 — (24,749) (40,126) — — — — — 3 — — — — — (3) |
|
| (52,940) 57 28,133 — (24,749) (40,126) |
|
| 31,196 — 53,663 — 84,859 124,986 |
|
| (21,743) 57 81,796 — 60,109 84,859 (21,743) — — — (21,743) 31,196 — (63) — — (63) — — 120 — — 120 — — — 170 — 170 170 — — 20 — 20 20 — — 131 — 131 131 — — 96 — 96 96 — — 120 — 120 — — — 3,900 — 3,900 2,035 — — 50 — 50 — — — 310 — 310 310 — — 2,565 — 2,565 2,565 — — 1,531 — 1,531 1,531 — — 2,807 — 2,807 2,807 — — 3,762 — 3,762 3,597 — — 268 — 268 268 — — 217 — 217 — — — 1,390 — 1,390 — — — 2,804 — 2,804 2,739 — — 389 — 389 389 — — 3,800 — 3,800 3,800 — — 5,562 — 5,562 5,559 — — 34,068 — 34,068 9,831 — — 1,590 — 1,590 1,590 — — 247 — 247 247 — — 330 — 330 330 — — 70 — 70 70 — — 14,406 — 14,406 14,406 — — 1,168 — 1,168 1,168 — — 20 — 20 — |
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PCC of Brereton and Rugeley Balance sheet as at 31 December 2021
| Total funds Prior year funds |
|
|---|---|
| Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Liabilities Creditors: Amounts falling due in one year Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted General fund General fund Designated First Aid Course Outreach & Mission Restricted ST JOHN - BELL TOWER Handrails - Restricted CHURCH OF HOLY SPIRIT - CHURCH MAINTENANCE IDS - 72 MAIN ROAD IDS - 20 CHURCH STREET IDS - 14 PEAKES ROAD MENTAL HEALTH SUPPORT CHURCH OF HOLY SPIRIT - MONDAY CLUB ST AUGUSTINE - ORGAN ST MICHAEL - ORGAN OVERSEAS MISSION PROJECTS ST AUGUSTINE - BELLRINGERS PARISH WEEKEND ST AUGUSTINE - REFURBISHMENT RFrancis Memorial ST MICHAEL - REBECCA SIMPSON CHARITY CHURCH OF HOLY SPIRIT - SARAH HOPKINS ST MICHAEL - SARAH HOPKINS ST JOHN - CHURCH MAINTENANCE St Michael - Church Roof Pension reserves ST AUGUSTINE - OLD CHANCEL Changing Room CHURCHES TOGETHER Future Generations FAMILY WORKER PROJECT ST AUGUSTINE CHURCH HALL LIGHTING ST AUGUSTINE - CHURCH HALL Funds of the church |
52,918 52,918 |
| 52,918 52,918 11,338 6,950 123,702 97,815 |
|
| 135,040 104,765 127,848 72,823 |
|
| 127,848 72,823 |
|
| 7,191 31,941 |
|
| 60,109 84,859 |
|
| 60,109 84,859 (24,679) 27,245 2,935 3,951 (63) — 120 — 247 247 310 310 170 170 2,807 2,807 1,531 1,531 2,565 2,565 3,762 3,597 20 20 5,562 5,559 70 70 268 268 2,804 2,739 — — 34,068 9,831 1,390 — 14,406 14,406 131 131 1,168 1,168 330 330 20 — 217 — 3,800 3,800 120 — 96 96 50 — 3,900 2,035 1,590 1,590 389 389 |
|
| 60,109 84,859 |
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PCC of Brereton and Rugeley Statement of assets and liabilities - 2021
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Fixed assets - Tangible assets CHURCH HALL ST AUGUSTINE - Totals Current assets - Cash at bank and in hand Bank current account PCC HSBC 9620 - Bank Current FAMILY WORKER PROJECT HSBC - Bank current account GOOD SHEPHERD HSBC - Bank current account HOLY SPIRIT SANTAND - Bank current account ST AUGUSTINE LLOYDS - Bank current account St John HSBC 7996 - Bank a/c No1 ST MICHAEL LLOYDS 5168 - Bank a/c No 2 ST MICHAEL NAT WEST 2353 - CCLA (CBF) PCC 620353001D - CCLA (CBF) ST AUGUSTINE 620184001D - CCLA (CBF) ST A BELLRING FUND 620184002D - CCLA (CBF) ST AUGUSTINE 620184005D - CCLA (CBF) ST AUGUSTINE 620184006D - IDS IDRUGE011 - 20 CHURCH STREET - IDS IDBRER011 - 72 MAIN ROAD - IDS IDRUGE012 - 14 PEAKES ROAD - Cash in hand HOLY SPIRIT - Bell Fund Cash in hand ST AUGUSTINE - Cash in hand ST MICHAEL - Totals Current assets - Debtors Accounts Receivable - Totals Liabilities - Agency accounts Agency collections - Totals Liabilities - Creditors: Amounts falling due in one year Historic Funeral Fees (due to Diocese) - Accounts Payable – parish share due Totals Grand total |
52,918 — — — 52,918 52,918 |
| 52,918 — — — 52,918 52,918 1,213 — 7,111 — 8,325 6,891 — — 1,865 — 1,865 1,865 2,935 — — — 2,935 3,951 7,428 57 742 — 8,227 5,183 266 — 39,347 — 39,614 17,160 2,113 — 577 — 2,691 2,197 4,847 — 1,295 — 6,142 6,701 2,591 — 15,574 — 18,165 18,165 2,534 — — — 2,534 2,532 14,009 — 3,800 — 17,809 17,799 — — 2,741 — 2,741 2,739 — — 389 — 389 389 — — 5,232 — 5,232 5,229 — — 1,531 — 1,531 1,531 — — 2,807 — 2,807 2,807 — — 2,565 — 2,565 2,565 43 — — — 43 43 52 — — — 52 52 28 — — — 28 8 |
|
| 38,064 57 85,580 — 123,702 97,815 11,338 — — — 11,338 6,950 |
|
| 11,338 — — — 11,338 6,950 — — 3,784 — 3,784 2,052 |
|
| — — 3,784 — 3,784 2,052 5,500 — — — 5,500 5,500 118,564 — — — 118,564 65,271 |
|
| 124,064 — — — 124,064 70,771 |
|
| (21,743) 57 81,796 — 60,109 84,859 |
Summary of Assets by Fund - 2020
| Fixed Assets Investment Assets Current Assets Current Liabilities |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total £ |
|---|---|---|---|---|---|
| 52,918 | - | - | - | 52,918 | |
| - | - | - | - | - | |
| 49,049 | - | 55,716 | - | 104,765 | |
| (70,771) | - | (2,053) | - | (72,824) | |
| 31,196 | - | 53,663 | - | 84,859 |
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Cash at Bank and in hand - 2020
| Cash at Bank and in hand - 2020 | |||||
|---|---|---|---|---|---|
| Current Accounts Deposit Accounts CBF Deposit Accounts Interior Decorating Scheme Petty Cash |
Unrestricted £ |
Restricted £ |
Endowment £ |
2020 Total £ |
2019 £ |
| 25,462 | 36,653 | - | 62,115 | 64,420 | |
| - | - | - | - | 217 | |
| 16,533 | 12,159 | - | 28,692 | 28,628 | |
| - | 6,904 | - | 6,904 | 6,716 | |
| 104 | - | - | 104 | 81 | |
| 42,099 | 55,716 | - | 97,815 | 100,061 |
Fund movement by type - 2021
| Opening Incoming Outgoing Transfers Gains/losses Closing |
|
|---|---|
| BELL - ST JOHN - BELL TOWER Restricted Sub-total for BELL BELLSSTA - ST AUGUSTINE - BELLR Restricted Sub-total for BELLSSTA CHANCELSTA - ST AUGUSTINE - OLD C Restricted Sub-total for CHANCELSTA CHNG RM - Changing Room Restricted Sub-total for CHNG RM ChTog - CHURCHES TOGETHER Restricted Sub-total for ChTog FIRSTAID - First Aid Course Designated Sub-total for FIRSTAID FUT GEN - Future Generations Restricted Sub-total for FUT GEN FWP - FAMILY WORKER PROJEC Restricted Sub-total for FWP General - General fund Unrestricted Sub-total for General HALL LIGHT - ST AUGUSTINE CHURCH Restricted Sub-total for HALL LIGHT HALLSTAUG - ST AUGUSTINE - CHURC Restricted Sub-total for HALLSTAUG HANDRAILS - Handrails - Restrict |
247 — — — — 247 |
| 247 — — — — 247 2,739 65 — — — 2,804 |
|
| 2,739 65 — — — 2,804 3,800 — — — — 3,800 |
|
| 3,800 — — — — 3,800 — 825 705 — — 120 |
|
| — 825 705 — — 120 96 — — — — 96 |
|
| 96 — — — — 96 — 315 378 — — (63) |
|
| — 315 378 — — (63) — 50 — — — 50 |
|
| — 50 — — — 50 2,035 1,865 — — — 3,900 |
|
| 2,035 1,865 — — — 3,900 31,196 117,390 170,330 — — (21,743) |
|
| 31,196 117,390 170,330 — — (21,743) 1,590 — — — — 1,590 |
|
| 1,590 — — — — 1,590 389 0 — — — 389 |
|
| 389 0 — — — 389 |
Page 7
| Restricted Sub-total for HANDRAILS HSChurchMt - CHURCH OF HOLY SPIRI Restricted Sub-total for HSChurchMt IDBRER011 - IDS - 72 MAIN ROAD Restricted Sub-total for IDBRER011 IDRUGE011 - IDS - 20 CHURCH STRE Restricted Sub-total for IDRUGE011 IDRUGE012 - IDS - 14 PEAKES ROAD Restricted Sub-total for IDRUGE012 MENTALHEAL - MENTAL HEALTH SUPPOR Restricted Sub-total for MENTALHEAL MONDAYCLUB - CHURCH OF HOLY SPIRI Restricted Sub-total for MONDAYCLUB ORGANSTA - ST AUGUSTINE - ORGAN Restricted Sub-total for ORGANSTA ORGANSTM - ST MICHAEL - ORGAN Restricted Sub-total for ORGANSTM OUTREACHMI - Outreach & Mission Designated Sub-total for OUTREACHMI OVERSEASMP - OVERSEAS MISSION PRO Restricted Sub-total for OVERSEASMP PWEEKEND - PARISH WEEKEND Restricted Sub-total for PWEEKEND REFURBSTA - ST AUGUSTINE - REFUR Restricted Sub-total for REFURBSTA RF MEM - RFrancis Memorial Restricted Sub-total for RF MEM RSIMPSON - ST MICHAEL - REBECCA Restricted Sub-total for RSIMPSON SHOPKINS - CHURCH OF HOLY SPIRI Restricted Sub-total for SHOPKINS SHPOKINSSM - ST MICHAEL - SARAH H Restricted Sub-total for SHPOKINSSM SJChurchMt - ST JOHN - CHURCH MAI Restricted Sub-total for SJChurchMt St Michael - St Michael - Church Restricted Sub-total for St Michael |
310 — — — — 310 |
|---|---|
| 310 — — — — 310 170 — — — — 170 |
|
| 170 — — — — 170 2,807 — — — — 2,807 |
|
| 2,807 — — — — 2,807 1,531 — — — — 1,531 |
|
| 1,531 — — — — 1,531 2,565 — — — — 2,565 |
|
| 2,565 — — — — 2,565 3,597 725 560 — — 3,762 |
|
| 3,597 725 560 — — 3,762 20 — — — — 20 |
|
| 20 — — — — 20 5,559 2 — — — 5,562 |
|
| 5,559 2 — — — 5,562 70 — — — — 70 |
|
| 70 — — — — 70 — 120 — — — 120 |
|
| — 120 — — — 120 268 — — — — 268 |
|
| 268 — — — — 268 — — — — — — |
|
| — — — — — — 9,831 32,725 8,487 — — 34,068 |
|
| 9,831 32,725 8,487 — — 34,068 — 1,390 — — — 1,390 |
|
| — 1,390 — — — 1,390 14,406 — — — — 14,406 |
|
| 14,406 — — — — 14,406 131 — — — — 131 |
|
| 131 — — — — 131 1,168 — — — — 1,168 |
|
| 1,168 — — — — 1,168 330 — — — — 330 |
|
| 330 — — — — 330 — 20 — — — 20 |
|
| — 20 — — — 20 |
Page 8
| ZPension - Pension reserves Restricted Sub-total for ZPension Grand total |
— 271 54 — — 217 |
|---|---|
| — 271 54 — — 217 |
|
| 84,859 155,765 180,515 — — 60,109 |
Fund Description: Churches Together For work with other churhces in the area Family Worker Project For schools, childrens and family work Interior Decorating Scheme For the interior decoration of the vicarages Mental Health Work For the mental health work project in the parish Overseas Mission Projects For overseas visits Parish Weekend For Parish Weekends away St Augustine - Bellringers For the bell-ringers and maintenance of the bells at St Augustine St Augustine - Church Hall For upkeep of the Church Hall at St Augustine For Chancel repairs at St St Augustine - Old Chancel Augustine St Augustine - Organ For upkeep of the organ at St Augustine St Augustine - Refurbishment For upkeep of the St Augustine Church Building St John's - Bell Tower For the restoration of the bell tower St John's - Church Maint For the maintenance of the church previously called the 'Fabric Fund' For upkeep of the organ at St St Michael's - Organ Michael Donation from the Sarah Hopkins Charity which can only be used to defray the cost of St Michael's - Sarah Hopkins buildings for furthering the work of the Church of England St Michael's - Rebecca Simpson Trust For the education and benefit of children of Brereton Holy Spirit - Church Maintenance For upkeep of the Church of the Holy Spirit Church Building Holy Spirit - Monday Club Funds held for the Social Club Donation from the Sarah Hopkins Charity which can only be usd to defray the cost of Holy Spirit - Sarah Hopkins buildings for furthering the work of the Church of England
Page 9
Summary of Fund Movements – 2020
| Unrestricted Fund Designated Funds Restricted Funds Churches Together Family Worker Project Interior Decorating Scheme Mental Health Work Overseas Mission Projects Parish Weekend St Augustine - Bellringers St Augustine - Hall Lighting St Augustine - Church Hall St Augustine - Old Chancel St Augustine - Organ St Augustine - Refurbishment St John's - Bell Tower St John's - Church Maint St Michael's - Organ St Michael's - Sarah Hopkins St Michael's - Rebecca Simpson Trust Holy Spirit - Church Maintenance Holy Spirit - Monday Club Holy Spirit - Handrails Holy Spirit - Sarah Hopkins Endowment Funds Total Funds |
Reserves at 1st Jan £ |
Incoming Resources £ |
Resources Expended £ |
Investment Gains/Losses £ |
Transfers £ |
Reserves at 31st Dec £ |
|---|---|---|---|---|---|---|
| 72,136 | 94,707 | (135,644) | - | (4) |
31,196 | |
| - | - | - | - | - |
- | |
| 96 | - | - | - | - | 96 | |
| 2,355 | 10 | (330) | - | - | 2,035 | |
| 6,716 | 188 | - | - | - | 6,904 | |
| 3,501 | 312 | (216) | - | - | 3,597 | |
| 268 | - | - | - | - | 268 | |
| 1,510 | (1,510) | - | - | - |
0 |
|
| 2,724 | 12 | - | - | 4 | 2,739 | |
| - | 1,590 | - | - | - | 1,590 | |
| 388 | 2 | - | - | - |
390 |
|
| 3,800 | - | - | - | - | 3,800 | |
| 5,357 | 202 | - | - | - | 5,559 | |
| 9,831 | - | - |
- | - |
9,831 |
|
| 247 | - | - | - | - | 247 | |
| 331 | - | - | - | - | 331 | |
| - | 70 |
- | - | - |
70 |
|
| 1,168 | - | - | - | - | 1,168 | |
| 14,406 | - | - | - | - | 14,406 | |
| - | 170 |
- | - | - |
170 |
|
| 20 | - | - | - | - | 20 | |
| - | 310 | - | - | - | 310 | |
| 131 | - | - |
- | - |
131 |
|
| 52,850 | 1,356 | (546) | - | 4 |
53,663 | |
| - | - | - | - | - | - | |
| 124,986 | 96,063 | (136,190) | - | - | 84,859 |
Page 10
Analysis of income and expenditure for the year ended 31 December 2021
| Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies Gift Aid - Bank 24,547 — — — 24,547 23,623 Gift Aid - Envelopes 12,822 — — — 12,822 15,112 Other planned giving 10,467 — — — 10,467 10,100 Loose plate collections 7,333 — — — 7,333 5,849 Contactless 4,230 — — — 4,230 184 One-off Gift Aid gifts 798 — 200 — 998 1,489 Donations appeals etc 8,429 435 23,450 — 32,314 11,497 Donations - Just Giving 1,047 — — — 1,047 24 Tax recoverable on Gift Aid 12,806 — — — 12,806 13,072 Legacies — — — — — 500 Non-recurring one-off grants — — 14,014 — 14,014 — Fundraising 7,202 — 271 — 7,473 1,447 Total 89,684 435 37,935 — 128,055 82,902 Income from charitable activities Fees for weddings and funerals 11,428 — — — 11,428 7,324 Local fees - heating, travel etc 3,399 — — — 3,399 2,568 Total 14,827 — — — 14,827 9,892 Other trading activities Church Outings — — — — — (1,509) Church hall lettings 2,754 — — — 2,754 3,445 Photocopier - cont's pers/bus use 37 — — — 37 23 Total 2,791 — — — 2,791 1,959 Investments Bank and building society interest 10 — 4 — 14 309 Total 10 — 4 — 14 309 Other income St Augustine's Contribution to Parish Of 3,540 — — — 3,540 3,870 St Michael's Contribution to Parish Offi 3,391 — — — 3,391 3,432 Holy Spirit's Contribution to Parish Off 2,589 — — — 2,589 2,344 St John's Contribution to Parish Office 555 — — — 555 334 Total 10,076 — — — 10,076 9,981 |
Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies Gift Aid - Bank 24,547 — — — 24,547 23,623 Gift Aid - Envelopes 12,822 — — — 12,822 15,112 Other planned giving 10,467 — — — 10,467 10,100 Loose plate collections 7,333 — — — 7,333 5,849 Contactless 4,230 — — — 4,230 184 One-off Gift Aid gifts 798 — 200 — 998 1,489 Donations appeals etc 8,429 435 23,450 — 32,314 11,497 Donations - Just Giving 1,047 — — — 1,047 24 Tax recoverable on Gift Aid 12,806 — — — 12,806 13,072 Legacies — — — — — 500 Non-recurring one-off grants — — 14,014 — 14,014 — Fundraising 7,202 — 271 — 7,473 1,447 Total 89,684 435 37,935 — 128,055 82,902 Income from charitable activities Fees for weddings and funerals 11,428 — — — 11,428 7,324 Local fees - heating, travel etc 3,399 — — — 3,399 2,568 Total 14,827 — — — 14,827 9,892 Other trading activities Church Outings — — — — — (1,509) Church hall lettings 2,754 — — — 2,754 3,445 Photocopier - cont's pers/bus use 37 — — — 37 23 Total 2,791 — — — 2,791 1,959 Investments Bank and building society interest 10 — 4 — 14 309 Total 10 — 4 — 14 309 Other income St Augustine's Contribution to Parish Of 3,540 — — — 3,540 3,870 St Michael's Contribution to Parish Offi 3,391 — — — 3,391 3,432 Holy Spirit's Contribution to Parish Off 2,589 — — — 2,589 2,344 St John's Contribution to Parish Office 555 — — — 555 334 Total 10,076 — — — 10,076 9,981 |
|---|---|
| 89,684 435 37,935 — 128,055 82,902 11,428 — — — 11,428 7,324 3,399 — — — 3,399 2,568 |
|
| 14,827 — — — 14,827 9,892 — — — — — (1,509) 2,754 — — — 2,754 3,445 37 — — — 37 23 |
|
| 2,791 — — — 2,791 1,959 10 — 4 — 14 309 |
|
| 10 — 4 — 14 309 3,540 — — — 3,540 3,870 3,391 — — — 3,391 3,432 2,589 — — — 2,589 2,344 555 — — — 555 334 |
|
| 10,076 — — — 10,076 9,981 |
|
| INCOME TOTAL | 117,390 435 37,939 — 155,765 105,045 |
Page 11
EXPENDITURE
| Raising funds Costs of stewardship campaign 305 — — — 305 347 Costs of fetes & other events 1,013 — 54 — 1,067 — Bank charges 303 — — — 303 257 Total 1,622 — 54 — 1,676 605 Expenditure on charitable activities Charitable Giving 1,352 — — — 1,352 1,016 Home mission 554 — — — 554 721 Ministry parish share etc 98,390 — — — 98,390 87,764 Salary of parish administrator 4,292 — — — 4,292 3,723 Cleaner salary 2,734 — — — 2,734 3,015 Employment costs - RTI etc — — — — — 45 Organist costs 2,111 — — — 2,111 1,176 Working expenses of incumbent 1,147 — — — 1,147 942 Other Clergy Expenses 20 — — — 20 1,341 Curate Expenses 696 — — — 696 427 Parsonage house expenses — — — — — 162 Education 1,315 — — — 1,315 — Parish training and mission 55 378 — — 433 1,084 Payment to Parish Office by a DCC 16,810 — — — 16,810 9,981 Church running - insurance 11,169 — — — 11,169 11,111 Church office - telephone 553 — — — 553 533 Website maintenance 45 — — — 45 1,035 IT and Licenses 699 — — — 699 — Computer equipment 568 — — — 568 — Organ / piano tuning 70 — — — 70 359 Church maintenance 7,975 — 8,487 — 16,462 3,289 Cleaning 428 — — — 428 915 Upkeep of services 1,145 — — — 1,145 689 Upkeep of churchyard 661 — — — 661 80 Administration 151 — — — 151 548 Subscriptions 345 — — — 345 412 Postage — — — — — 4 Photocopying 974 — — — 974 1,783 Stationery 297 — — — 297 374 Church running - electric 2,975 — — — 2,975 1,929 Church running - gas 7,443 — — — 7,443 6,352 Church running - water 691 — — — 691 594 Church running - heating and lighting 695 — — — 695 168 Mental Health Work — — 1,265 — 1,265 — Hall running - maintenance 616 — — — 616 2,080 Governance costs examination/audit fee 1,000 — — — 1,000 — Church major repairs - structure — — — — — 900 Church major repairs - installation 717 — — — 717 — Total 168,708 378 9,752 — 178,838 144,566 |
305 — — — 305 347 1,013 — 54 — 1,067 — 303 — — — 303 257 |
|---|---|
| 168,708 378 9,752 — 178,838 144,566 |
|
| EXPENDITURE TOTAL | 170,330 378 9,806 — 180,515 145,171 |
| GRAND TOTAL | (52,940) 57 28,133 — (24,749) (40,126) |
Page 12
Allocation of Support Costs
Support costs comprise Trustee Training and Governance Costs etc. Due to the nature of the financial activities of the PCC, these would be allocated across Charitable Expenditure which comprises the majority of its expenditure and as such are automatically charged there.
Staff Costs
| Staff Costs | ||
|---|---|---|
| 2021 | 2020 | |
| Wages & Salaries | £ 9,137 | £ 7,961 |
| Average number of employees |
4 | 5 |
During the year the PCC employed a secretary and cleaner/caretakers at their various churches (all part-time) and no payments were large enough to attract social security costs.
There were no employee benefits to key management personnel in the previous or current year.
Trustees’ Remuneration & Expenses
2 Trustees have been reimbursed £1,863 (2020 £2,475) for travel and phone expenses incurred during the year.
Related Parties
No other expenses were paid to any other PCC member, persons closely connected to them or related parties.
Donations from related parties (PCC members) totalled £9,824. (2020 £9,784)
Fees for the examination of the accounts
| 2021 £ |
2020 £ |
|
|---|---|---|
| Independent Examiner’s fees |
500 | 500 |
| Other fees (eg accountancy services) paid to the Independent Examiner |
700 | 500 |
Page 13
Analysis of Transfer between Funds - 2021
None
Analysis of Transfer between Funds - 2020
St Augustine bellringers account
----- Start of picture text -----
Unrestricted Restricted Total
£ £ £
4 (4) (0)
4 (4) (0)
----- End of picture text -----
Fixed Assets
a. Tangible Fixed Assets
| Freehold Buildings (Church Hall) £ |
Total £ |
||
|---|---|---|---|
| Cost or Valuation | |||
| As at 1stJan | 52,918 | 52,918 | |
| Additions in theyear | |||
| Disposal in theyear | |||
| Revaluation(if any) | |||
| Value at 31st Dec | 52,918 | 52,918 | |
| Accumulated Depreciation | |||
| As at 1stJan | |||
| Charge for theyear | |||
| Disposals | |||
| Value at 31st Dec | 0 | 0 | |
| Net Book Value at 1stJan 2021 |
52,918 | 52,918 | |
| Net Book Value at 31st Dec 2021 |
52,918 | 52,918 |
Under FRS 102, land and buildings need not be depreciated where their residual value (based on the price currently obtainable on disposal) is the same as or higher than their initial/historical cost value.
b. Fixed Asset Investments
None
Page 14
Current Assets
Debtors
| 2021 £ |
2020 £ |
|
|---|---|---|
| Gift aid recoverable | 7,926 | 6,950 |
| Prepayments and accrued income |
- | - |
| Other debtors | - | - |
| Total | 7,926 | 6,950 |
Liabilities
Amounts falling due in one year
| 2021 £ |
2020 £ |
|
|---|---|---|
| Accruals | - | 1,000 |
| Diocesanparish share | 118,564 | 65,271 |
| Diocesan Fees 2014-2018 | 5,500 | 5,500 |
| Other creditors(agency) | 3,784 | 2,053 |
| Total | 127,848 | 73,824 |
Page 15
Statement of Financial Activities - 2020
| Incoming Resources Income and Endowments from: Donations and Legacies Activities for Generating Funds Income from Investments Church Activities Other Total Resources Expended Expenditure on: Raising Funds Church Activities Other Total Net Income/(Expenditure) before investment gains/(losses) Net gain/(losses) on investments Net Income/(Expenditure) Transfer between Funds Net Movement in Funds Total Funds brought forward Total Funds carried forward |
Unrestricted Funds £ Designated Funds £ Restricted Funds £ Endowments Funds £ Total Funds 2020 £ 79,255 - 2,200 - 81,455 1,448 - - - 1,448 86 - 223 - 309 13,212 - (1,360) - 11,852 - - - - - |
|---|---|
| 94,000 - 1,063 - 95,064 |
|
| 347 - - - 347 135,296 - 546 - 135,843 - - - - - |
|
| 135,644 - 546 - 136,190 |
|
| (41,644) - 517 - (41,127) - - - - - |
|
| (41,644) - 517 - (41,127) (4) - 4 - - |
|
| (41,647) - 521 - (41,127) |
|
| 72,136 - 52,850 - 124,986 |
|
| 30,489 - 53,371 - 83,859 |
Page 16
Independent Examiner’s report to the trustees/members of The PCC of Brereton and Rugeley
Registered charity number: 1130795
I report on the accounts for the year ended 31[st] December 2021 which are set out on the following pages.
Respective responsibilities of the Trustees and Independent Examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility
-
to examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
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 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 material matters have come to my attention which gives me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the Charities Act or
-
the accounts do not accord with the with the accounting records
-
the accounts do 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 order to enable a proper understanding of the accounts to be reached.
Signed: ………………………………………….. Date: ………………………………… Jonathan Hill FCMA CGMA Lichfield Diocesan Board of Finance St Marys House, The Close, Lichfield. WS13 7LD
Page 1
The Parochial Church Council of Brereton and Rugeley Financial Statements for the Year Ended 31[st] December 2021
Accounting Policies
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102).
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
There may be minor discrepancies in the totals as the pence are not being shown.
Cashflow Statement
The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.
Going Concern
The Parish is finding Unrestricted Reserves are still depleting quickly. At 31.12.2021 they were £21,743 in deficit (2020 £31,196 positive). The PCC are striving to fund raise to try to cover some of the existing and future commitments but have been hampered by the Covid pandemic. The Unrestricted Reserves include £118,564 (2020 £69,271) of Parish Share Arrears, which although it remains a voluntary donation as the apportionment of costs to the Lichfield Diocesan Board of Finance, it is not a statutory liability. However, nonpayment may result in Pastoral Re-organisation. The Unrestricted Reserves also include £5,500 of fees due to the Lichfield Diocesan Board of Finance. These relate to historic under-charging of the Diocesan statutory fee for funerals, in error.
Accounting Estimates and Prior Year Errors
No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period.
Description of Funds
Unrestricted funds are 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' annual report.
Restricted funds comprise of two elements:
a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest
b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Endowment funds 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 the use of any income or other benefit derived
Page 2
from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.
Income
Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Expenditure
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
Governance and Support Costs
Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage.
Fixed Assets
Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial.
Investments
Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments.
Debtors
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received
Creditors and Accruals
Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.
Page 3
PCC of Brereton and Rugeley Statement of Financial Activities for the year ended 31 December 2021
| Unrestricted Designated Restricted Endowment Total Prior year funds funds funds funds funds total funds |
|
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated First Aid Course Outreach & Mission Restricted CHURCH OF HOLY SPIRIT - CHURCH MAINTENANCE CHURCH OF HOLY SPIRIT - MONDAY CLUB CHURCH OF HOLY SPIRIT - SARAH HOPKINS CHURCHES TOGETHER Changing Room FAMILY WORKER PROJECT Future Generations Handrails - Restricted IDS - 14 PEAKES ROAD IDS - 20 CHURCH STREET IDS - 72 MAIN ROAD MENTAL HEALTH SUPPORT OVERSEAS MISSION PROJECTS Pension reserves RFrancis Memorial ST AUGUSTINE - BELLRINGERS ST AUGUSTINE - CHURCH HALL ST AUGUSTINE - OLD CHANCEL ST AUGUSTINE - ORGAN ST AUGUSTINE - REFURBISHMENT ST AUGUSTINE CHURCH HALL LIGHTING ST JOHN - BELL TOWER ST JOHN - CHURCH MAINTENANCE ST MICHAEL - ORGAN ST MICHAEL - REBECCA SIMPSON CHARITY ST MICHAEL - SARAH HOPKINS St Michael - Church Roof |
89,684 435 37,935 — 128,055 82,902 14,827 — — — 14,827 9,892 2,791 — — — 2,791 1,959 10 — 4 — 14 309 10,076 — — — 10,076 9,981 |
| 117,390 435 37,939 — 155,765 105,045 1,622 — 54 — 1,676 605 168,708 378 9,752 — 178,838 144,566 |
|
| 170,330 378 9,806 — 180,515 145,171 |
|
| (52,940) 57 28,133 — (24,749) (40,126) — — — — — 3 — — — — — (3) |
|
| (52,940) 57 28,133 — (24,749) (40,126) |
|
| 31,196 — 53,663 — 84,859 124,986 |
|
| (21,743) 57 81,796 — 60,109 84,859 (21,743) — — — (21,743) 31,196 — (63) — — (63) — — 120 — — 120 — — — 170 — 170 170 — — 20 — 20 20 — — 131 — 131 131 — — 96 — 96 96 — — 120 — 120 — — — 3,900 — 3,900 2,035 — — 50 — 50 — — — 310 — 310 310 — — 2,565 — 2,565 2,565 — — 1,531 — 1,531 1,531 — — 2,807 — 2,807 2,807 — — 3,762 — 3,762 3,597 — — 268 — 268 268 — — 217 — 217 — — — 1,390 — 1,390 — — — 2,804 — 2,804 2,739 — — 389 — 389 389 — — 3,800 — 3,800 3,800 — — 5,562 — 5,562 5,559 — — 34,068 — 34,068 9,831 — — 1,590 — 1,590 1,590 — — 247 — 247 247 — — 330 — 330 330 — — 70 — 70 70 — — 14,406 — 14,406 14,406 — — 1,168 — 1,168 1,168 — — 20 — 20 — |
Page 4
PCC of Brereton and Rugeley Balance sheet as at 31 December 2021
| Total funds Prior year funds |
|
|---|---|
| Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Liabilities Creditors: Amounts falling due in one year Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted General fund General fund Designated First Aid Course Outreach & Mission Restricted ST JOHN - BELL TOWER Handrails - Restricted CHURCH OF HOLY SPIRIT - CHURCH MAINTENANCE IDS - 72 MAIN ROAD IDS - 20 CHURCH STREET IDS - 14 PEAKES ROAD MENTAL HEALTH SUPPORT CHURCH OF HOLY SPIRIT - MONDAY CLUB ST AUGUSTINE - ORGAN ST MICHAEL - ORGAN OVERSEAS MISSION PROJECTS ST AUGUSTINE - BELLRINGERS PARISH WEEKEND ST AUGUSTINE - REFURBISHMENT RFrancis Memorial ST MICHAEL - REBECCA SIMPSON CHARITY CHURCH OF HOLY SPIRIT - SARAH HOPKINS ST MICHAEL - SARAH HOPKINS ST JOHN - CHURCH MAINTENANCE St Michael - Church Roof Pension reserves ST AUGUSTINE - OLD CHANCEL Changing Room CHURCHES TOGETHER Future Generations FAMILY WORKER PROJECT ST AUGUSTINE CHURCH HALL LIGHTING ST AUGUSTINE - CHURCH HALL Funds of the church |
52,918 52,918 |
| 52,918 52,918 11,338 6,950 123,702 97,815 |
|
| 135,040 104,765 127,848 72,823 |
|
| 127,848 72,823 |
|
| 7,191 31,941 |
|
| 60,109 84,859 |
|
| 60,109 84,859 (24,679) 27,245 2,935 3,951 (63) — 120 — 247 247 310 310 170 170 2,807 2,807 1,531 1,531 2,565 2,565 3,762 3,597 20 20 5,562 5,559 70 70 268 268 2,804 2,739 — — 34,068 9,831 1,390 — 14,406 14,406 131 131 1,168 1,168 330 330 20 — 217 — 3,800 3,800 120 — 96 96 50 — 3,900 2,035 1,590 1,590 389 389 |
|
| 60,109 84,859 |
Page 5
PCC of Brereton and Rugeley Statement of assets and liabilities - 2021
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Fixed assets - Tangible assets CHURCH HALL ST AUGUSTINE - Totals Current assets - Cash at bank and in hand Bank current account PCC HSBC 9620 - Bank Current FAMILY WORKER PROJECT HSBC - Bank current account GOOD SHEPHERD HSBC - Bank current account HOLY SPIRIT SANTAND - Bank current account ST AUGUSTINE LLOYDS - Bank current account St John HSBC 7996 - Bank a/c No1 ST MICHAEL LLOYDS 5168 - Bank a/c No 2 ST MICHAEL NAT WEST 2353 - CCLA (CBF) PCC 620353001D - CCLA (CBF) ST AUGUSTINE 620184001D - CCLA (CBF) ST A BELLRING FUND 620184002D - CCLA (CBF) ST AUGUSTINE 620184005D - CCLA (CBF) ST AUGUSTINE 620184006D - IDS IDRUGE011 - 20 CHURCH STREET - IDS IDBRER011 - 72 MAIN ROAD - IDS IDRUGE012 - 14 PEAKES ROAD - Cash in hand HOLY SPIRIT - Bell Fund Cash in hand ST AUGUSTINE - Cash in hand ST MICHAEL - Totals Current assets - Debtors Accounts Receivable - Totals Liabilities - Agency accounts Agency collections - Totals Liabilities - Creditors: Amounts falling due in one year Historic Funeral Fees (due to Diocese) - Accounts Payable – parish share due Totals Grand total |
52,918 — — — 52,918 52,918 |
| 52,918 — — — 52,918 52,918 1,213 — 7,111 — 8,325 6,891 — — 1,865 — 1,865 1,865 2,935 — — — 2,935 3,951 7,428 57 742 — 8,227 5,183 266 — 39,347 — 39,614 17,160 2,113 — 577 — 2,691 2,197 4,847 — 1,295 — 6,142 6,701 2,591 — 15,574 — 18,165 18,165 2,534 — — — 2,534 2,532 14,009 — 3,800 — 17,809 17,799 — — 2,741 — 2,741 2,739 — — 389 — 389 389 — — 5,232 — 5,232 5,229 — — 1,531 — 1,531 1,531 — — 2,807 — 2,807 2,807 — — 2,565 — 2,565 2,565 43 — — — 43 43 52 — — — 52 52 28 — — — 28 8 |
|
| 38,064 57 85,580 — 123,702 97,815 11,338 — — — 11,338 6,950 |
|
| 11,338 — — — 11,338 6,950 — — 3,784 — 3,784 2,052 |
|
| — — 3,784 — 3,784 2,052 5,500 — — — 5,500 5,500 118,564 — — — 118,564 65,271 |
|
| 124,064 — — — 124,064 70,771 |
|
| (21,743) 57 81,796 — 60,109 84,859 |
Summary of Assets by Fund - 2020
| Fixed Assets Investment Assets Current Assets Current Liabilities |
Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
Endowment Funds £ |
Total £ |
|---|---|---|---|---|---|
| 52,918 | - | - | - | 52,918 | |
| - | - | - | - | - | |
| 49,049 | - | 55,716 | - | 104,765 | |
| (70,771) | - | (2,053) | - | (72,824) | |
| 31,196 | - | 53,663 | - | 84,859 |
Page 6
Cash at Bank and in hand - 2020
| Cash at Bank and in hand - 2020 | |||||
|---|---|---|---|---|---|
| Current Accounts Deposit Accounts CBF Deposit Accounts Interior Decorating Scheme Petty Cash |
Unrestricted £ |
Restricted £ |
Endowment £ |
2020 Total £ |
2019 £ |
| 25,462 | 36,653 | - | 62,115 | 64,420 | |
| - | - | - | - | 217 | |
| 16,533 | 12,159 | - | 28,692 | 28,628 | |
| - | 6,904 | - | 6,904 | 6,716 | |
| 104 | - | - | 104 | 81 | |
| 42,099 | 55,716 | - | 97,815 | 100,061 |
Fund movement by type - 2021
| Opening Incoming Outgoing Transfers Gains/losses Closing |
|
|---|---|
| BELL - ST JOHN - BELL TOWER Restricted Sub-total for BELL BELLSSTA - ST AUGUSTINE - BELLR Restricted Sub-total for BELLSSTA CHANCELSTA - ST AUGUSTINE - OLD C Restricted Sub-total for CHANCELSTA CHNG RM - Changing Room Restricted Sub-total for CHNG RM ChTog - CHURCHES TOGETHER Restricted Sub-total for ChTog FIRSTAID - First Aid Course Designated Sub-total for FIRSTAID FUT GEN - Future Generations Restricted Sub-total for FUT GEN FWP - FAMILY WORKER PROJEC Restricted Sub-total for FWP General - General fund Unrestricted Sub-total for General HALL LIGHT - ST AUGUSTINE CHURCH Restricted Sub-total for HALL LIGHT HALLSTAUG - ST AUGUSTINE - CHURC Restricted Sub-total for HALLSTAUG HANDRAILS - Handrails - Restrict |
247 — — — — 247 |
| 247 — — — — 247 2,739 65 — — — 2,804 |
|
| 2,739 65 — — — 2,804 3,800 — — — — 3,800 |
|
| 3,800 — — — — 3,800 — 825 705 — — 120 |
|
| — 825 705 — — 120 96 — — — — 96 |
|
| 96 — — — — 96 — 315 378 — — (63) |
|
| — 315 378 — — (63) — 50 — — — 50 |
|
| — 50 — — — 50 2,035 1,865 — — — 3,900 |
|
| 2,035 1,865 — — — 3,900 31,196 117,390 170,330 — — (21,743) |
|
| 31,196 117,390 170,330 — — (21,743) 1,590 — — — — 1,590 |
|
| 1,590 — — — — 1,590 389 0 — — — 389 |
|
| 389 0 — — — 389 |
Page 7
| Restricted Sub-total for HANDRAILS HSChurchMt - CHURCH OF HOLY SPIRI Restricted Sub-total for HSChurchMt IDBRER011 - IDS - 72 MAIN ROAD Restricted Sub-total for IDBRER011 IDRUGE011 - IDS - 20 CHURCH STRE Restricted Sub-total for IDRUGE011 IDRUGE012 - IDS - 14 PEAKES ROAD Restricted Sub-total for IDRUGE012 MENTALHEAL - MENTAL HEALTH SUPPOR Restricted Sub-total for MENTALHEAL MONDAYCLUB - CHURCH OF HOLY SPIRI Restricted Sub-total for MONDAYCLUB ORGANSTA - ST AUGUSTINE - ORGAN Restricted Sub-total for ORGANSTA ORGANSTM - ST MICHAEL - ORGAN Restricted Sub-total for ORGANSTM OUTREACHMI - Outreach & Mission Designated Sub-total for OUTREACHMI OVERSEASMP - OVERSEAS MISSION PRO Restricted Sub-total for OVERSEASMP PWEEKEND - PARISH WEEKEND Restricted Sub-total for PWEEKEND REFURBSTA - ST AUGUSTINE - REFUR Restricted Sub-total for REFURBSTA RF MEM - RFrancis Memorial Restricted Sub-total for RF MEM RSIMPSON - ST MICHAEL - REBECCA Restricted Sub-total for RSIMPSON SHOPKINS - CHURCH OF HOLY SPIRI Restricted Sub-total for SHOPKINS SHPOKINSSM - ST MICHAEL - SARAH H Restricted Sub-total for SHPOKINSSM SJChurchMt - ST JOHN - CHURCH MAI Restricted Sub-total for SJChurchMt St Michael - St Michael - Church Restricted Sub-total for St Michael |
310 — — — — 310 |
|---|---|
| 310 — — — — 310 170 — — — — 170 |
|
| 170 — — — — 170 2,807 — — — — 2,807 |
|
| 2,807 — — — — 2,807 1,531 — — — — 1,531 |
|
| 1,531 — — — — 1,531 2,565 — — — — 2,565 |
|
| 2,565 — — — — 2,565 3,597 725 560 — — 3,762 |
|
| 3,597 725 560 — — 3,762 20 — — — — 20 |
|
| 20 — — — — 20 5,559 2 — — — 5,562 |
|
| 5,559 2 — — — 5,562 70 — — — — 70 |
|
| 70 — — — — 70 — 120 — — — 120 |
|
| — 120 — — — 120 268 — — — — 268 |
|
| 268 — — — — 268 — — — — — — |
|
| — — — — — — 9,831 32,725 8,487 — — 34,068 |
|
| 9,831 32,725 8,487 — — 34,068 — 1,390 — — — 1,390 |
|
| — 1,390 — — — 1,390 14,406 — — — — 14,406 |
|
| 14,406 — — — — 14,406 131 — — — — 131 |
|
| 131 — — — — 131 1,168 — — — — 1,168 |
|
| 1,168 — — — — 1,168 330 — — — — 330 |
|
| 330 — — — — 330 — 20 — — — 20 |
|
| — 20 — — — 20 |
Page 8
| ZPension - Pension reserves Restricted Sub-total for ZPension Grand total |
— 271 54 — — 217 |
|---|---|
| — 271 54 — — 217 |
|
| 84,859 155,765 180,515 — — 60,109 |
Fund Description: Churches Together For work with other churhces in the area Family Worker Project For schools, childrens and family work Interior Decorating Scheme For the interior decoration of the vicarages Mental Health Work For the mental health work project in the parish Overseas Mission Projects For overseas visits Parish Weekend For Parish Weekends away St Augustine - Bellringers For the bell-ringers and maintenance of the bells at St Augustine St Augustine - Church Hall For upkeep of the Church Hall at St Augustine For Chancel repairs at St St Augustine - Old Chancel Augustine St Augustine - Organ For upkeep of the organ at St Augustine St Augustine - Refurbishment For upkeep of the St Augustine Church Building St John's - Bell Tower For the restoration of the bell tower St John's - Church Maint For the maintenance of the church previously called the 'Fabric Fund' For upkeep of the organ at St St Michael's - Organ Michael Donation from the Sarah Hopkins Charity which can only be used to defray the cost of St Michael's - Sarah Hopkins buildings for furthering the work of the Church of England St Michael's - Rebecca Simpson Trust For the education and benefit of children of Brereton Holy Spirit - Church Maintenance For upkeep of the Church of the Holy Spirit Church Building Holy Spirit - Monday Club Funds held for the Social Club Donation from the Sarah Hopkins Charity which can only be usd to defray the cost of Holy Spirit - Sarah Hopkins buildings for furthering the work of the Church of England
Page 9
Summary of Fund Movements – 2020
| Unrestricted Fund Designated Funds Restricted Funds Churches Together Family Worker Project Interior Decorating Scheme Mental Health Work Overseas Mission Projects Parish Weekend St Augustine - Bellringers St Augustine - Hall Lighting St Augustine - Church Hall St Augustine - Old Chancel St Augustine - Organ St Augustine - Refurbishment St John's - Bell Tower St John's - Church Maint St Michael's - Organ St Michael's - Sarah Hopkins St Michael's - Rebecca Simpson Trust Holy Spirit - Church Maintenance Holy Spirit - Monday Club Holy Spirit - Handrails Holy Spirit - Sarah Hopkins Endowment Funds Total Funds |
Reserves at 1st Jan £ |
Incoming Resources £ |
Resources Expended £ |
Investment Gains/Losses £ |
Transfers £ |
Reserves at 31st Dec £ |
|---|---|---|---|---|---|---|
| 72,136 | 94,707 | (135,644) | - | (4) |
31,196 | |
| - | - | - | - | - |
- | |
| 96 | - | - | - | - | 96 | |
| 2,355 | 10 | (330) | - | - | 2,035 | |
| 6,716 | 188 | - | - | - | 6,904 | |
| 3,501 | 312 | (216) | - | - | 3,597 | |
| 268 | - | - | - | - | 268 | |
| 1,510 | (1,510) | - | - | - |
0 |
|
| 2,724 | 12 | - | - | 4 | 2,739 | |
| - | 1,590 | - | - | - | 1,590 | |
| 388 | 2 | - | - | - |
390 |
|
| 3,800 | - | - | - | - | 3,800 | |
| 5,357 | 202 | - | - | - | 5,559 | |
| 9,831 | - | - |
- | - |
9,831 |
|
| 247 | - | - | - | - | 247 | |
| 331 | - | - | - | - | 331 | |
| - | 70 |
- | - | - |
70 |
|
| 1,168 | - | - | - | - | 1,168 | |
| 14,406 | - | - | - | - | 14,406 | |
| - | 170 |
- | - | - |
170 |
|
| 20 | - | - | - | - | 20 | |
| - | 310 | - | - | - | 310 | |
| 131 | - | - |
- | - |
131 |
|
| 52,850 | 1,356 | (546) | - | 4 |
53,663 | |
| - | - | - | - | - | - | |
| 124,986 | 96,063 | (136,190) | - | - | 84,859 |
Page 10
Analysis of income and expenditure for the year ended 31 December 2021
| Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies Gift Aid - Bank 24,547 — — — 24,547 23,623 Gift Aid - Envelopes 12,822 — — — 12,822 15,112 Other planned giving 10,467 — — — 10,467 10,100 Loose plate collections 7,333 — — — 7,333 5,849 Contactless 4,230 — — — 4,230 184 One-off Gift Aid gifts 798 — 200 — 998 1,489 Donations appeals etc 8,429 435 23,450 — 32,314 11,497 Donations - Just Giving 1,047 — — — 1,047 24 Tax recoverable on Gift Aid 12,806 — — — 12,806 13,072 Legacies — — — — — 500 Non-recurring one-off grants — — 14,014 — 14,014 — Fundraising 7,202 — 271 — 7,473 1,447 Total 89,684 435 37,935 — 128,055 82,902 Income from charitable activities Fees for weddings and funerals 11,428 — — — 11,428 7,324 Local fees - heating, travel etc 3,399 — — — 3,399 2,568 Total 14,827 — — — 14,827 9,892 Other trading activities Church Outings — — — — — (1,509) Church hall lettings 2,754 — — — 2,754 3,445 Photocopier - cont's pers/bus use 37 — — — 37 23 Total 2,791 — — — 2,791 1,959 Investments Bank and building society interest 10 — 4 — 14 309 Total 10 — 4 — 14 309 Other income St Augustine's Contribution to Parish Of 3,540 — — — 3,540 3,870 St Michael's Contribution to Parish Offi 3,391 — — — 3,391 3,432 Holy Spirit's Contribution to Parish Off 2,589 — — — 2,589 2,344 St John's Contribution to Parish Office 555 — — — 555 334 Total 10,076 — — — 10,076 9,981 |
Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies Gift Aid - Bank 24,547 — — — 24,547 23,623 Gift Aid - Envelopes 12,822 — — — 12,822 15,112 Other planned giving 10,467 — — — 10,467 10,100 Loose plate collections 7,333 — — — 7,333 5,849 Contactless 4,230 — — — 4,230 184 One-off Gift Aid gifts 798 — 200 — 998 1,489 Donations appeals etc 8,429 435 23,450 — 32,314 11,497 Donations - Just Giving 1,047 — — — 1,047 24 Tax recoverable on Gift Aid 12,806 — — — 12,806 13,072 Legacies — — — — — 500 Non-recurring one-off grants — — 14,014 — 14,014 — Fundraising 7,202 — 271 — 7,473 1,447 Total 89,684 435 37,935 — 128,055 82,902 Income from charitable activities Fees for weddings and funerals 11,428 — — — 11,428 7,324 Local fees - heating, travel etc 3,399 — — — 3,399 2,568 Total 14,827 — — — 14,827 9,892 Other trading activities Church Outings — — — — — (1,509) Church hall lettings 2,754 — — — 2,754 3,445 Photocopier - cont's pers/bus use 37 — — — 37 23 Total 2,791 — — — 2,791 1,959 Investments Bank and building society interest 10 — 4 — 14 309 Total 10 — 4 — 14 309 Other income St Augustine's Contribution to Parish Of 3,540 — — — 3,540 3,870 St Michael's Contribution to Parish Offi 3,391 — — — 3,391 3,432 Holy Spirit's Contribution to Parish Off 2,589 — — — 2,589 2,344 St John's Contribution to Parish Office 555 — — — 555 334 Total 10,076 — — — 10,076 9,981 |
|---|---|
| 89,684 435 37,935 — 128,055 82,902 11,428 — — — 11,428 7,324 3,399 — — — 3,399 2,568 |
|
| 14,827 — — — 14,827 9,892 — — — — — (1,509) 2,754 — — — 2,754 3,445 37 — — — 37 23 |
|
| 2,791 — — — 2,791 1,959 10 — 4 — 14 309 |
|
| 10 — 4 — 14 309 3,540 — — — 3,540 3,870 3,391 — — — 3,391 3,432 2,589 — — — 2,589 2,344 555 — — — 555 334 |
|
| 10,076 — — — 10,076 9,981 |
|
| INCOME TOTAL | 117,390 435 37,939 — 155,765 105,045 |
Page 11
EXPENDITURE
| Raising funds Costs of stewardship campaign 305 — — — 305 347 Costs of fetes & other events 1,013 — 54 — 1,067 — Bank charges 303 — — — 303 257 Total 1,622 — 54 — 1,676 605 Expenditure on charitable activities Charitable Giving 1,352 — — — 1,352 1,016 Home mission 554 — — — 554 721 Ministry parish share etc 98,390 — — — 98,390 87,764 Salary of parish administrator 4,292 — — — 4,292 3,723 Cleaner salary 2,734 — — — 2,734 3,015 Employment costs - RTI etc — — — — — 45 Organist costs 2,111 — — — 2,111 1,176 Working expenses of incumbent 1,147 — — — 1,147 942 Other Clergy Expenses 20 — — — 20 1,341 Curate Expenses 696 — — — 696 427 Parsonage house expenses — — — — — 162 Education 1,315 — — — 1,315 — Parish training and mission 55 378 — — 433 1,084 Payment to Parish Office by a DCC 16,810 — — — 16,810 9,981 Church running - insurance 11,169 — — — 11,169 11,111 Church office - telephone 553 — — — 553 533 Website maintenance 45 — — — 45 1,035 IT and Licenses 699 — — — 699 — Computer equipment 568 — — — 568 — Organ / piano tuning 70 — — — 70 359 Church maintenance 7,975 — 8,487 — 16,462 3,289 Cleaning 428 — — — 428 915 Upkeep of services 1,145 — — — 1,145 689 Upkeep of churchyard 661 — — — 661 80 Administration 151 — — — 151 548 Subscriptions 345 — — — 345 412 Postage — — — — — 4 Photocopying 974 — — — 974 1,783 Stationery 297 — — — 297 374 Church running - electric 2,975 — — — 2,975 1,929 Church running - gas 7,443 — — — 7,443 6,352 Church running - water 691 — — — 691 594 Church running - heating and lighting 695 — — — 695 168 Mental Health Work — — 1,265 — 1,265 — Hall running - maintenance 616 — — — 616 2,080 Governance costs examination/audit fee 1,000 — — — 1,000 — Church major repairs - structure — — — — — 900 Church major repairs - installation 717 — — — 717 — Total 168,708 378 9,752 — 178,838 144,566 |
305 — — — 305 347 1,013 — 54 — 1,067 — 303 — — — 303 257 |
|---|---|
| 168,708 378 9,752 — 178,838 144,566 |
|
| EXPENDITURE TOTAL | 170,330 378 9,806 — 180,515 145,171 |
| GRAND TOTAL | (52,940) 57 28,133 — (24,749) (40,126) |
Page 12
Allocation of Support Costs
Support costs comprise Trustee Training and Governance Costs etc. Due to the nature of the financial activities of the PCC, these would be allocated across Charitable Expenditure which comprises the majority of its expenditure and as such are automatically charged there.
Staff Costs
| Staff Costs | ||
|---|---|---|
| 2021 | 2020 | |
| Wages & Salaries | £ 9,137 | £ 7,961 |
| Average number of employees |
4 | 5 |
During the year the PCC employed a secretary and cleaner/caretakers at their various churches (all part-time) and no payments were large enough to attract social security costs.
There were no employee benefits to key management personnel in the previous or current year.
Trustees’ Remuneration & Expenses
2 Trustees have been reimbursed £1,863 (2020 £2,475) for travel and phone expenses incurred during the year.
Related Parties
No other expenses were paid to any other PCC member, persons closely connected to them or related parties.
Donations from related parties (PCC members) totalled £9,824. (2020 £9,784)
Fees for the examination of the accounts
| 2021 £ |
2020 £ |
|
|---|---|---|
| Independent Examiner’s fees |
500 | 500 |
| Other fees (eg accountancy services) paid to the Independent Examiner |
700 | 500 |
Page 13
Analysis of Transfer between Funds - 2021
None
Analysis of Transfer between Funds - 2020
St Augustine bellringers account
----- Start of picture text -----
Unrestricted Restricted Total
£ £ £
4 (4) (0)
4 (4) (0)
----- End of picture text -----
Fixed Assets
a. Tangible Fixed Assets
| Freehold Buildings (Church Hall) £ |
Total £ |
||
|---|---|---|---|
| Cost or Valuation | |||
| As at 1stJan | 52,918 | 52,918 | |
| Additions in theyear | |||
| Disposal in theyear | |||
| Revaluation(if any) | |||
| Value at 31st Dec | 52,918 | 52,918 | |
| Accumulated Depreciation | |||
| As at 1stJan | |||
| Charge for theyear | |||
| Disposals | |||
| Value at 31st Dec | 0 | 0 | |
| Net Book Value at 1stJan 2021 |
52,918 | 52,918 | |
| Net Book Value at 31st Dec 2021 |
52,918 | 52,918 |
Under FRS 102, land and buildings need not be depreciated where their residual value (based on the price currently obtainable on disposal) is the same as or higher than their initial/historical cost value.
b. Fixed Asset Investments
None
Page 14
Current Assets
Debtors
| 2021 £ |
2020 £ |
|
|---|---|---|
| Gift aid recoverable | 7,926 | 6,950 |
| Prepayments and accrued income |
- | - |
| Other debtors | - | - |
| Total | 7,926 | 6,950 |
Liabilities
Amounts falling due in one year
| 2021 £ |
2020 £ |
|
|---|---|---|
| Accruals | - | 1,000 |
| Diocesanparish share | 118,564 | 65,271 |
| Diocesan Fees 2014-2018 | 5,500 | 5,500 |
| Other creditors(agency) | 3,784 | 2,053 |
| Total | 127,848 | 73,824 |
Page 15
Statement of Financial Activities - 2020
| Incoming Resources Income and Endowments from: Donations and Legacies Activities for Generating Funds Income from Investments Church Activities Other Total Resources Expended Expenditure on: Raising Funds Church Activities Other Total Net Income/(Expenditure) before investment gains/(losses) Net gain/(losses) on investments Net Income/(Expenditure) Transfer between Funds Net Movement in Funds Total Funds brought forward Total Funds carried forward |
Unrestricted Funds £ Designated Funds £ Restricted Funds £ Endowments Funds £ Total Funds 2020 £ 79,255 - 2,200 - 81,455 1,448 - - - 1,448 86 - 223 - 309 13,212 - (1,360) - 11,852 - - - - - |
|---|---|
| 94,000 - 1,063 - 95,064 |
|
| 347 - - - 347 135,296 - 546 - 135,843 - - - - - |
|
| 135,644 - 546 - 136,190 |
|
| (41,644) - 517 - (41,127) - - - - - |
|
| (41,644) - 517 - (41,127) (4) - 4 - - |
|
| (41,647) - 521 - (41,127) |
|
| 72,136 - 52,850 - 124,986 |
|
| 30,489 - 53,371 - 83,859 |
Page 16