# **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: 

- 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 

- 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. 

- Providing opportunities for members of the wider community to contribute to the greater good through volunteering and participating in building communities of hope. 

- 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<br>and community||N/A|394|584|893|750|499|
|• from schools||N/A|2249|2298|1260|1713|1928|
|Worshippers present on<br>Christmas Eve & Christmas<br>Day||55|526|502|577|675|573|
|Worshippers present at<br>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<br>and sheltered housing<br>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 

- 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**<br>**Restricted Endowment**<br>**Total**<br>**Prior year**<br>**funds**<br>**funds**<br>**funds**<br>**funds**<br>**funds**<br>**total funds**|
|---|---|
|**Income and endowments from:**<br>Donations and legacies<br>Income from charitable activities<br>Other trading activities<br>Investments<br>Other income<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>Expenditure on charitable activities<br>**Total expenditure**<br>**Net income / (expenditure) resources before**<br>**transfer**<br>**Transfers**<br>Gross transfers between funds - in<br>Gross transfers between funds - out<br>**Other recognised gains / losses**<br>**Net movement in funds**<br>**Total funds brought forward**<br>**Total funds carried forward**<br>**Represented by**<br>**Unrestricted**<br>General fund<br>**Designated**<br>First Aid Course<br>Outreach & Mission<br>**Restricted**<br>CHURCH OF HOLY SPIRIT - CHURCH<br>MAINTENANCE<br>CHURCH OF HOLY SPIRIT - MONDAY CLUB<br>CHURCH OF HOLY SPIRIT - SARAH<br>HOPKINS<br>CHURCHES TOGETHER<br>Changing Room<br>FAMILY WORKER PROJECT<br>Future Generations<br>Handrails - Restricted<br>IDS - 14 PEAKES ROAD<br>IDS - 20 CHURCH STREET<br>IDS - 72 MAIN ROAD<br>MENTAL HEALTH SUPPORT<br>OVERSEAS MISSION PROJECTS<br>Pension reserves<br>RFrancis Memorial<br>ST AUGUSTINE - BELLRINGERS<br>ST AUGUSTINE - CHURCH HALL<br>ST AUGUSTINE - OLD CHANCEL<br>ST AUGUSTINE - ORGAN<br>ST AUGUSTINE - REFURBISHMENT<br>ST AUGUSTINE CHURCH HALL LIGHTING<br>ST JOHN - BELL TOWER<br>ST JOHN - CHURCH MAINTENANCE<br>ST MICHAEL - ORGAN<br>ST MICHAEL - REBECCA SIMPSON<br>CHARITY<br>ST MICHAEL - SARAH HOPKINS<br>St Michael - Church Roof|89,684<br>435<br>37,935<br>—<br>128,055<br>82,902<br>14,827<br>—<br>—<br>—<br>14,827<br>9,892<br>2,791<br>—<br>—<br>—<br>2,791<br>1,959<br>10<br>—<br>4<br>—<br>14<br>309<br>10,076<br>—<br>—<br>—<br>10,076<br>9,981|
||**117,390**<br>**435**<br>**37,939**<br>**—**<br>**155,765**<br>**105,045**<br>1,622<br>—<br>54<br>—<br>1,676<br>605<br>168,708<br>378<br>9,752<br>—<br>178,838<br>144,566|
||**170,330**<br>**378**<br>**9,806**<br>**—**<br>**180,515**<br>**145,171**|
||**(52,940)**<br>**57**<br>**28,133**<br>**—**<br>**(24,749)**<br>**(40,126)**<br>—<br>—<br>—<br>—<br>—<br>3<br>—<br>—<br>—<br>—<br>—<br>(3)|
||**(52,940)**<br>**57**<br>**28,133**<br>**—**<br>**(24,749)**<br>**(40,126)**|
||**31,196**<br>**—**<br>**53,663**<br>**—**<br>**84,859**<br>**124,986**|
||**(21,743)**<br>**57**<br>**81,796**<br>**—**<br>**60,109**<br>**84,859**<br>(21,743)<br>—<br>—<br>—<br>(21,743)<br>31,196<br>—<br>(63)<br>—<br>—<br>(63)<br>—<br>—<br>120<br>—<br>—<br>120<br>—<br>—<br>—<br>170<br>—<br>170<br>170<br>—<br>—<br>20<br>—<br>20<br>20<br>—<br>—<br>131<br>—<br>131<br>131<br>—<br>—<br>96<br>—<br>96<br>96<br>—<br>—<br>120<br>—<br>120<br>—<br>—<br>—<br>3,900<br>—<br>3,900<br>2,035<br>—<br>—<br>50<br>—<br>50<br>—<br>—<br>—<br>310<br>—<br>310<br>310<br>—<br>—<br>2,565<br>—<br>2,565<br>2,565<br>—<br>—<br>1,531<br>—<br>1,531<br>1,531<br>—<br>—<br>2,807<br>—<br>2,807<br>2,807<br>—<br>—<br>3,762<br>—<br>3,762<br>3,597<br>—<br>—<br>268<br>—<br>268<br>268<br>—<br>—<br>217<br>—<br>217<br>—<br>—<br>—<br>1,390<br>—<br>1,390<br>—<br>—<br>—<br>2,804<br>—<br>2,804<br>2,739<br>—<br>—<br>389<br>—<br>389<br>389<br>—<br>—<br>3,800<br>—<br>3,800<br>3,800<br>—<br>—<br>5,562<br>—<br>5,562<br>5,559<br>—<br>—<br>34,068<br>—<br>34,068<br>9,831<br>—<br>—<br>1,590<br>—<br>1,590<br>1,590<br>—<br>—<br>247<br>—<br>247<br>247<br>—<br>—<br>330<br>—<br>330<br>330<br>—<br>—<br>70<br>—<br>70<br>70<br>—<br>—<br>14,406<br>—<br>14,406<br>14,406<br>—<br>—<br>1,168<br>—<br>1,168<br>1,168<br>—<br>—<br>20<br>—<br>20<br>—|



_Page 4_ 



## **PCC of Brereton and Rugeley Balance sheet as at 31 December 2021** 

||**Total funds**<br>**Prior year funds**|
|---|---|
|**Fixed assets**<br>Tangible assets<br>**Current assets**<br>Debtors<br>Cash at bank and in hand<br>**Liabilities**<br>Creditors: Amounts falling due in one year<br>**Net current assets less current liabilities**<br>**Total assets less current liabilities**<br>**Total net assets less liabilities**<br>**Represented by**<br>**Unrestricted**<br>General fund<br>General fund<br>**Designated**<br>First Aid Course<br>Outreach & Mission<br>**Restricted**<br>ST JOHN - BELL TOWER<br>Handrails - Restricted<br>CHURCH OF HOLY SPIRIT - CHURCH MAINTENANCE<br>IDS - 72 MAIN ROAD<br>IDS - 20 CHURCH STREET<br>IDS - 14 PEAKES ROAD<br>MENTAL HEALTH SUPPORT<br>CHURCH OF HOLY SPIRIT - MONDAY CLUB<br>ST AUGUSTINE - ORGAN<br>ST MICHAEL - ORGAN<br>OVERSEAS MISSION PROJECTS<br>ST AUGUSTINE - BELLRINGERS<br>PARISH WEEKEND<br>ST AUGUSTINE - REFURBISHMENT<br>RFrancis Memorial<br>ST MICHAEL - REBECCA SIMPSON CHARITY<br>CHURCH OF HOLY SPIRIT - SARAH HOPKINS<br>ST MICHAEL - SARAH HOPKINS<br>ST JOHN - CHURCH MAINTENANCE<br>St Michael - Church Roof<br>Pension reserves<br>ST AUGUSTINE - OLD CHANCEL<br>Changing Room<br>CHURCHES TOGETHER<br>Future Generations<br>FAMILY WORKER PROJECT<br>ST AUGUSTINE CHURCH HALL LIGHTING<br>ST AUGUSTINE - CHURCH HALL<br>**Funds of the church**|52,918<br>52,918|
||**52,918**<br>**52,918**<br>11,338<br>6,950<br>123,702<br>97,815|
||**135,040**<br>**104,765**<br>127,848<br>72,823|
||**127,848**<br>**72,823**|
||**7,191**<br>**31,941**|
||**60,109**<br>**84,859**|
||**60,109**<br>**84,859**<br>(24,679)<br>27,245<br>2,935<br>3,951<br>(63)<br>—<br>120<br>—<br>247<br>247<br>310<br>310<br>170<br>170<br>2,807<br>2,807<br>1,531<br>1,531<br>2,565<br>2,565<br>3,762<br>3,597<br>20<br>20<br>5,562<br>5,559<br>70<br>70<br>268<br>268<br>2,804<br>2,739<br>—<br>—<br>34,068<br>9,831<br>1,390<br>—<br>14,406<br>14,406<br>131<br>131<br>1,168<br>1,168<br>330<br>330<br>20<br>—<br>217<br>—<br>3,800<br>3,800<br>120<br>—<br>96<br>96<br>50<br>—<br>3,900<br>2,035<br>1,590<br>1,590<br>389<br>389|
||**60,109**<br>**84,859**|



_Page 5_ 



## **PCC of Brereton and Rugeley Statement of assets and liabilities - 2021** 

||**General Designated**<br>**Restricted Endowment**<br>**This year**<br>**Last year**|
|---|---|
|**Fixed assets - Tangible assets**<br>CHURCH HALL ST AUGUSTINE -<br>**Totals**<br>**Current assets - Cash at bank and in hand**<br>Bank current account PCC HSBC 9620 -<br>Bank Current FAMILY WORKER PROJECT<br>HSBC -<br>Bank current account GOOD SHEPHERD<br>HSBC -<br>Bank current account HOLY SPIRIT<br>SANTAND -<br>Bank current account ST AUGUSTINE<br>LLOYDS -<br>Bank current account St John HSBC 7996 -<br>Bank a/c No1 ST MICHAEL LLOYDS 5168 -<br>Bank a/c No 2 ST MICHAEL NAT WEST 2353<br>-<br>CCLA (CBF) PCC 620353001D -<br>CCLA (CBF) ST AUGUSTINE 620184001D -<br>CCLA (CBF) ST A BELLRING FUND<br>620184002D -<br>CCLA (CBF) ST AUGUSTINE 620184005D -<br>CCLA (CBF) ST AUGUSTINE 620184006D -<br>IDS IDRUGE011 - 20 CHURCH STREET -<br>IDS IDBRER011 - 72 MAIN ROAD -<br>IDS IDRUGE012 - 14 PEAKES ROAD -<br>Cash in hand HOLY SPIRIT -<br>Bell Fund Cash in hand ST AUGUSTINE -<br>Cash in hand ST MICHAEL -<br>**Totals**<br>**Current assets - Debtors**<br>Accounts Receivable -<br>**Totals**<br>**Liabilities - Agency accounts**<br>Agency collections -<br>**Totals**<br>**Liabilities - Creditors: Amounts falling due in**<br>**one year**<br>Historic Funeral Fees (due to Diocese) -<br>Accounts Payable – parish share due<br>**Totals**<br>**Grand total**|52,918<br>—<br>—<br>—<br>52,918<br>52,918|
||**52,918**<br>**—**<br>**—**<br>**—**<br>**52,918**<br>**52,918**<br>1,213<br>—<br>7,111<br>—<br>8,325<br>6,891<br>—<br>—<br>1,865<br>—<br>1,865<br>1,865<br>2,935<br>—<br>—<br>—<br>2,935<br>3,951<br>7,428<br>57<br>742<br>—<br>8,227<br>5,183<br>266<br>—<br>39,347<br>—<br>39,614<br>17,160<br>2,113<br>—<br>577<br>—<br>2,691<br>2,197<br>4,847<br>—<br>1,295<br>—<br>6,142<br>6,701<br>2,591<br>—<br>15,574<br>—<br>18,165<br>18,165<br>2,534<br>—<br>—<br>—<br>2,534<br>2,532<br>14,009<br>—<br>3,800<br>—<br>17,809<br>17,799<br>—<br>—<br>2,741<br>—<br>2,741<br>2,739<br>—<br>—<br>389<br>—<br>389<br>389<br>—<br>—<br>5,232<br>—<br>5,232<br>5,229<br>—<br>—<br>1,531<br>—<br>1,531<br>1,531<br>—<br>—<br>2,807<br>—<br>2,807<br>2,807<br>—<br>—<br>2,565<br>—<br>2,565<br>2,565<br>43<br>—<br>—<br>—<br>43<br>43<br>52<br>—<br>—<br>—<br>52<br>52<br>28<br>—<br>—<br>—<br>28<br>8|
||**38,064**<br>**57**<br>**85,580**<br>**—**<br>**123,702**<br>**97,815**<br>11,338<br>—<br>—<br>—<br>11,338<br>6,950|
||**11,338**<br>**—**<br>**—**<br>**—**<br>**11,338**<br>**6,950**<br>—<br>—<br>3,784<br>—<br>3,784<br>2,052|
||**—**<br>**—**<br>**3,784**<br>**—**<br>**3,784**<br>**2,052**<br>5,500<br>—<br>—<br>—<br>5,500<br>5,500<br>118,564<br>—<br>—<br>—<br>118,564<br>65,271|
||**124,064**<br>**—**<br>**—**<br>**—**<br>**124,064**<br>**70,771**|
||**(21,743)**<br>**57**<br>**81,796**<br>**—**<br>**60,109**<br>**84,859**|



## **Summary of Assets by Fund - 2020** 

|Fixed Assets<br>Investment Assets<br>Current Assets<br>Current Liabilities|**Unrestricted**<br>**Funds**<br>**_£_**|<br>**Designated**<br>**Funds**<br>**£**|<br>**Restricted**<br>**Funds**<br>**£**|<br>**Endowment**<br>**Funds**<br>**£**|<br>**Total**<br>**£**|
|---|---|---|---|---|---|
|||||||
||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<br>Deposit Accounts<br>CBF Deposit Accounts<br>Interior Decorating Scheme<br>Petty Cash|**Unrestricted**<br>**£**|<br>**Restricted**<br>**£**|<br>**Endowment**<br>**£**|<br>**2020 Total**<br>**£**|<br>**2019**<br>**£**|
|||||||
||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**<br>**Incoming**<br>**Outgoing**<br>**Transfers Gains/losses**<br>**Closing**|
|---|---|
|**BELL - ST JOHN - BELL TOWER**<br>Restricted<br>**Sub-total for BELL**<br>**BELLSSTA - ST AUGUSTINE - BELLR**<br>Restricted<br>**Sub-total for BELLSSTA**<br>**CHANCELSTA - ST AUGUSTINE - OLD C**<br>Restricted<br>**Sub-total for CHANCELSTA**<br>**CHNG RM - Changing Room**<br>Restricted<br>**Sub-total for CHNG RM**<br>**ChTog - CHURCHES TOGETHER**<br>Restricted<br>**Sub-total for ChTog**<br>**FIRSTAID - First Aid Course**<br>Designated<br>**Sub-total for FIRSTAID**<br>**FUT GEN - Future Generations**<br>Restricted<br>**Sub-total for FUT GEN**<br>**FWP - FAMILY WORKER PROJEC**<br>Restricted<br>**Sub-total for FWP**<br>**General - General fund**<br>Unrestricted<br>**Sub-total for General**<br>**HALL LIGHT - ST AUGUSTINE CHURCH**<br>Restricted<br>**Sub-total for HALL LIGHT**<br>**HALLSTAUG - ST AUGUSTINE - CHURC**<br>Restricted<br>**Sub-total for HALLSTAUG**<br>**HANDRAILS - Handrails - Restrict**|247<br>—<br>—<br>—<br>—<br>247|
||**247**<br>**—**<br>**—**<br>**—**<br>**—**<br>**247**<br>2,739<br>65<br>—<br>—<br>—<br>2,804|
||**2,739**<br>**65**<br>**—**<br>**—**<br>**—**<br>**2,804**<br>3,800<br>—<br>—<br>—<br>—<br>3,800|
||**3,800**<br>**—**<br>**—**<br>**—**<br>**—**<br>**3,800**<br>—<br>825<br>705<br>—<br>—<br>120|
||**—**<br>**825**<br>**705**<br>**—**<br>**—**<br>**120**<br>96<br>—<br>—<br>—<br>—<br>96|
||**96**<br>**—**<br>**—**<br>**—**<br>**—**<br>**96**<br>—<br>315<br>378<br>—<br>—<br>(63)|
||**—**<br>**315**<br>**378**<br>**—**<br>**—**<br>**(63)**<br>—<br>50<br>—<br>—<br>—<br>50|
||**—**<br>**50**<br>**—**<br>**—**<br>**—**<br>**50**<br>2,035<br>1,865<br>—<br>—<br>—<br>3,900|
||**2,035**<br>**1,865**<br>**—**<br>**—**<br>**—**<br>**3,900**<br>31,196<br>117,390<br>170,330<br>—<br>—<br>(21,743)|
||**31,196**<br>**117,390**<br>**170,330**<br>**—**<br>**—**<br>**(21,743)**<br>1,590<br>—<br>—<br>—<br>—<br>1,590|
||**1,590**<br>**—**<br>**—**<br>**—**<br>**—**<br>**1,590**<br>389<br>0<br>—<br>—<br>—<br>389|
||**389**<br>**0**<br>**—**<br>**—**<br>**—**<br>**389**|



_Page 7_ 



|Restricted<br>**Sub-total for HANDRAILS**<br>**HSChurchMt - CHURCH OF HOLY SPIRI**<br>Restricted<br>**Sub-total for HSChurchMt**<br>**IDBRER011 - IDS - 72 MAIN ROAD**<br>Restricted<br>**Sub-total for IDBRER011**<br>**IDRUGE011 - IDS - 20 CHURCH STRE**<br>Restricted<br>**Sub-total for IDRUGE011**<br>**IDRUGE012 - IDS - 14 PEAKES ROAD**<br>Restricted<br>**Sub-total for IDRUGE012**<br>**MENTALHEAL - MENTAL HEALTH SUPPOR**<br>Restricted<br>**Sub-total for MENTALHEAL**<br>**MONDAYCLUB - CHURCH OF HOLY SPIRI**<br>Restricted<br>**Sub-total for MONDAYCLUB**<br>**ORGANSTA - ST AUGUSTINE - ORGAN**<br>Restricted<br>**Sub-total for ORGANSTA**<br>**ORGANSTM - ST MICHAEL - ORGAN**<br>Restricted<br>**Sub-total for ORGANSTM**<br>**OUTREACHMI - Outreach & Mission**<br>Designated<br>**Sub-total for OUTREACHMI**<br>**OVERSEASMP - OVERSEAS MISSION PRO**<br>Restricted<br>**Sub-total for OVERSEASMP**<br>**PWEEKEND - PARISH WEEKEND**<br>Restricted<br>**Sub-total for PWEEKEND**<br>**REFURBSTA - ST AUGUSTINE - REFUR**<br>Restricted<br>**Sub-total for REFURBSTA**<br>**RF MEM - RFrancis Memorial**<br>Restricted<br>**Sub-total for RF MEM**<br>**RSIMPSON - ST MICHAEL - REBECCA**<br>Restricted<br>**Sub-total for RSIMPSON**<br>**SHOPKINS - CHURCH OF HOLY SPIRI**<br>Restricted<br>**Sub-total for SHOPKINS**<br>**SHPOKINSSM - ST MICHAEL - SARAH H**<br>Restricted<br>**Sub-total for SHPOKINSSM**<br>**SJChurchMt - ST JOHN - CHURCH MAI**<br>Restricted<br>**Sub-total for SJChurchMt**<br>**St Michael - St Michael - Church**<br>Restricted<br>**Sub-total for St Michael**|310<br>—<br>—<br>—<br>—<br>310|
|---|---|
||**310**<br>**—**<br>**—**<br>**—**<br>**—**<br>**310**<br>170<br>—<br>—<br>—<br>—<br>170|
||**170**<br>**—**<br>**—**<br>**—**<br>**—**<br>**170**<br>2,807<br>—<br>—<br>—<br>—<br>2,807|
||**2,807**<br>**—**<br>**—**<br>**—**<br>**—**<br>**2,807**<br>1,531<br>—<br>—<br>—<br>—<br>1,531|
||**1,531**<br>**—**<br>**—**<br>**—**<br>**—**<br>**1,531**<br>2,565<br>—<br>—<br>—<br>—<br>2,565|
||**2,565**<br>**—**<br>**—**<br>**—**<br>**—**<br>**2,565**<br>3,597<br>725<br>560<br>—<br>—<br>3,762|
||**3,597**<br>**725**<br>**560**<br>**—**<br>**—**<br>**3,762**<br>20<br>—<br>—<br>—<br>—<br>20|
||**20**<br>**—**<br>**—**<br>**—**<br>**—**<br>**20**<br>5,559<br>2<br>—<br>—<br>—<br>5,562|
||**5,559**<br>**2**<br>**—**<br>**—**<br>**—**<br>**5,562**<br>70<br>—<br>—<br>—<br>—<br>70|
||**70**<br>**—**<br>**—**<br>**—**<br>**—**<br>**70**<br>—<br>120<br>—<br>—<br>—<br>120|
||**—**<br>**120**<br>**—**<br>**—**<br>**—**<br>**120**<br>268<br>—<br>—<br>—<br>—<br>268|
||**268**<br>**—**<br>**—**<br>**—**<br>**—**<br>**268**<br>—<br>—<br>—<br>—<br>—<br>—|
||**—**<br>**—**<br>**—**<br>**—**<br>**—**<br>**—**<br>9,831<br>32,725<br>8,487<br>—<br>—<br>34,068|
||**9,831**<br>**32,725**<br>**8,487**<br>**—**<br>**—**<br>**34,068**<br>—<br>1,390<br>—<br>—<br>—<br>1,390|
||**—**<br>**1,390**<br>**—**<br>**—**<br>**—**<br>**1,390**<br>14,406<br>—<br>—<br>—<br>—<br>14,406|
||**14,406**<br>**—**<br>**—**<br>**—**<br>**—**<br>**14,406**<br>131<br>—<br>—<br>—<br>—<br>131|
||**131**<br>**—**<br>**—**<br>**—**<br>**—**<br>**131**<br>1,168<br>—<br>—<br>—<br>—<br>1,168|
||**1,168**<br>**—**<br>**—**<br>**—**<br>**—**<br>**1,168**<br>330<br>—<br>—<br>—<br>—<br>330|
||**330**<br>**—**<br>**—**<br>**—**<br>**—**<br>**330**<br>—<br>20<br>—<br>—<br>—<br>20|
||**—**<br>**20**<br>**—**<br>**—**<br>**—**<br>**20**|



_Page 8_ 



|**ZPension - Pension reserves**<br>Restricted<br>**Sub-total for ZPension**<br>**Grand total**|—<br>271<br>54<br>—<br>—<br>217|
|---|---|
||**—**<br>**271**<br>**54**<br>**—**<br>**—**<br>**217**|
||**84,859**<br>**155,765**<br>**180,515**<br>**—**<br>**—**<br>**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**<br>**Designated Funds**<br>**Restricted Funds**<br>Churches Together<br>Family Worker Project<br>Interior Decorating Scheme<br>Mental Health Work<br>Overseas Mission Projects<br>Parish Weekend<br>St Augustine - Bellringers<br>St Augustine - Hall Lighting<br>St Augustine - Church Hall<br>St Augustine - Old Chancel<br>St Augustine - Organ<br>St Augustine - Refurbishment<br>St John's - Bell Tower<br>St John's - Church Maint<br>St Michael's - Organ<br>St Michael's - Sarah Hopkins<br>St Michael's - Rebecca Simpson Trust<br>Holy Spirit - Church Maintenance<br>Holy Spirit - Monday Club<br>Holy Spirit - Handrails<br>Holy Spirit - Sarah Hopkins<br>Endowment Funds<br>**Total Funds**|**Reserves**<br>**at 1st Jan**<br>**£**|<br>**Incoming**<br>**Resources**<br>**£**|<br>**Resources**<br>**Expended**<br>**£**|<br>**Investment**<br>**Gains/Losses**<br>**£**|<br>**Transfers**<br>**£**|<br>**Reserves**<br>**at 31st Dec**<br>**£**|
|---|---|---|---|---|---|---|
||||||||
||**72,136**|**94,707**|**(135,644)**|**-**|<br>**(4)**|**31,196**|
||||||||
||**-**|**-**|**-**|**-**|<br>**-**|**-**|
||||||||
||||||||
||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)|-|-|<br>-|<br>0|
||2,724|12|-|-|4|2,739|
||-|1,590|-|-|-|1,590|
||388|2|-|-|<br>-|<br>390|
||3,800|-|-|-|-|3,800|
||5,357|202|-|-|-|5,559|
||9,831|-|<br>-|-|<br>-|<br>9,831|
||247|-|-|-|-|247|
||331|-|-|-|-|331|
||-|<br>70|-|-|<br>-|<br>70|
||1,168|-|-|-|-|1,168|
||14,406|-|-|-|-|14,406|
||-|<br>170|-|-|<br>-|<br>170|
||20|-|-|-|-|20|
||-|310|-|-|-|310|
||131|-|<br>-|-|<br>-|<br>131|
||**52,850**|**1,356**|**(546)**|**-**|<br>**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**<br>**Unrestricted Designated**<br>**Restricted**<br>**Endowment**<br>**This year**<br>**Last year**<br>**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Gift Aid - Bank<br>24,547<br>—<br>—<br>—<br>24,547<br>23,623<br>Gift Aid - Envelopes<br>12,822<br>—<br>—<br>—<br>12,822<br>15,112<br>Other planned giving<br>10,467<br>—<br>—<br>—<br>10,467<br>10,100<br>Loose plate collections<br>7,333<br>—<br>—<br>—<br>7,333<br>5,849<br>Contactless<br>4,230<br>—<br>—<br>—<br>4,230<br>184<br>One-off Gift Aid gifts<br>798<br>—<br>200<br>—<br>998<br>1,489<br>Donations appeals etc<br>8,429<br>435<br>23,450<br>—<br>32,314<br>11,497<br>Donations - Just Giving<br>1,047<br>—<br>—<br>—<br>1,047<br>24<br>Tax recoverable on Gift Aid<br>12,806<br>—<br>—<br>—<br>12,806<br>13,072<br>Legacies<br>—<br>—<br>—<br>—<br>—<br>500<br>Non-recurring one-off grants<br>—<br>—<br>14,014<br>—<br>14,014<br>—<br>Fundraising<br>7,202<br>—<br>271<br>—<br>7,473<br>1,447<br>Total<br>89,684<br>435<br>37,935<br>—<br>128,055<br>82,902<br>**Income from charitable activities**<br>Fees for weddings and funerals<br>11,428<br>—<br>—<br>—<br>11,428<br>7,324<br>Local fees - heating, travel etc<br>3,399<br>—<br>—<br>—<br>3,399<br>2,568<br>Total<br>14,827<br>—<br>—<br>—<br>14,827<br>9,892<br>**Other trading activities**<br>Church Outings<br>—<br>—<br>—<br>—<br>—<br>(1,509)<br>Church hall lettings<br>2,754<br>—<br>—<br>—<br>2,754<br>3,445<br>Photocopier - cont's pers/bus use<br>37<br>—<br>—<br>—<br>37<br>23<br>Total<br>2,791<br>—<br>—<br>—<br>2,791<br>1,959<br>**Investments**<br>Bank and building society interest<br>10<br>—<br>4<br>—<br>14<br>309<br>Total<br>10<br>—<br>4<br>—<br>14<br>309<br>**Other income**<br>St Augustine's Contribution to Parish<br>Of<br>3,540<br>—<br>—<br>—<br>3,540<br>3,870<br>St Michael's Contribution to Parish<br>Offi<br>3,391<br>—<br>—<br>—<br>3,391<br>3,432<br>Holy Spirit's Contribution to Parish Off<br>2,589<br>—<br>—<br>—<br>2,589<br>2,344<br>St John's Contribution to Parish<br>Office<br>555<br>—<br>—<br>—<br>555<br>334<br>Total<br>10,076<br>—<br>—<br>—<br>10,076<br>9,981|**Total**<br>**Unrestricted Designated**<br>**Restricted**<br>**Endowment**<br>**This year**<br>**Last year**<br>**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Gift Aid - Bank<br>24,547<br>—<br>—<br>—<br>24,547<br>23,623<br>Gift Aid - Envelopes<br>12,822<br>—<br>—<br>—<br>12,822<br>15,112<br>Other planned giving<br>10,467<br>—<br>—<br>—<br>10,467<br>10,100<br>Loose plate collections<br>7,333<br>—<br>—<br>—<br>7,333<br>5,849<br>Contactless<br>4,230<br>—<br>—<br>—<br>4,230<br>184<br>One-off Gift Aid gifts<br>798<br>—<br>200<br>—<br>998<br>1,489<br>Donations appeals etc<br>8,429<br>435<br>23,450<br>—<br>32,314<br>11,497<br>Donations - Just Giving<br>1,047<br>—<br>—<br>—<br>1,047<br>24<br>Tax recoverable on Gift Aid<br>12,806<br>—<br>—<br>—<br>12,806<br>13,072<br>Legacies<br>—<br>—<br>—<br>—<br>—<br>500<br>Non-recurring one-off grants<br>—<br>—<br>14,014<br>—<br>14,014<br>—<br>Fundraising<br>7,202<br>—<br>271<br>—<br>7,473<br>1,447<br>Total<br>89,684<br>435<br>37,935<br>—<br>128,055<br>82,902<br>**Income from charitable activities**<br>Fees for weddings and funerals<br>11,428<br>—<br>—<br>—<br>11,428<br>7,324<br>Local fees - heating, travel etc<br>3,399<br>—<br>—<br>—<br>3,399<br>2,568<br>Total<br>14,827<br>—<br>—<br>—<br>14,827<br>9,892<br>**Other trading activities**<br>Church Outings<br>—<br>—<br>—<br>—<br>—<br>(1,509)<br>Church hall lettings<br>2,754<br>—<br>—<br>—<br>2,754<br>3,445<br>Photocopier - cont's pers/bus use<br>37<br>—<br>—<br>—<br>37<br>23<br>Total<br>2,791<br>—<br>—<br>—<br>2,791<br>1,959<br>**Investments**<br>Bank and building society interest<br>10<br>—<br>4<br>—<br>14<br>309<br>Total<br>10<br>—<br>4<br>—<br>14<br>309<br>**Other income**<br>St Augustine's Contribution to Parish<br>Of<br>3,540<br>—<br>—<br>—<br>3,540<br>3,870<br>St Michael's Contribution to Parish<br>Offi<br>3,391<br>—<br>—<br>—<br>3,391<br>3,432<br>Holy Spirit's Contribution to Parish Off<br>2,589<br>—<br>—<br>—<br>2,589<br>2,344<br>St John's Contribution to Parish<br>Office<br>555<br>—<br>—<br>—<br>555<br>334<br>Total<br>10,076<br>—<br>—<br>—<br>10,076<br>9,981|
|---|---|
||89,684<br>435<br>37,935<br>—<br>128,055<br>82,902<br>11,428<br>—<br>—<br>—<br>11,428<br>7,324<br>3,399<br>—<br>—<br>—<br>3,399<br>2,568|
||14,827<br>—<br>—<br>—<br>14,827<br>9,892<br>—<br>—<br>—<br>—<br>—<br>(1,509)<br>2,754<br>—<br>—<br>—<br>2,754<br>3,445<br>37<br>—<br>—<br>—<br>37<br>23|
||2,791<br>—<br>—<br>—<br>2,791<br>1,959<br>10<br>—<br>4<br>—<br>14<br>309|
||10<br>—<br>4<br>—<br>14<br>309<br>3,540<br>—<br>—<br>—<br>3,540<br>3,870<br>3,391<br>—<br>—<br>—<br>3,391<br>3,432<br>2,589<br>—<br>—<br>—<br>2,589<br>2,344<br>555<br>—<br>—<br>—<br>555<br>334|
||10,076<br>—<br>—<br>—<br>10,076<br>9,981|
|**INCOME TOTAL**|117,390<br>435<br>37,939<br>—<br>155,765<br>105,045|



_Page 11_ 



## **EXPENDITURE** 

|**Raising funds**<br>Costs of stewardship campaign<br>305<br>—<br>—<br>—<br>305<br>347<br>Costs of fetes & other events<br>1,013<br>—<br>54<br>—<br>1,067<br>—<br>Bank charges<br>303<br>—<br>—<br>—<br>303<br>257<br>Total<br>1,622<br>—<br>54<br>—<br>1,676<br>605<br>**Expenditure on charitable activities**<br>Charitable Giving<br>1,352<br>—<br>—<br>—<br>1,352<br>1,016<br>Home mission<br>554<br>—<br>—<br>—<br>554<br>721<br>Ministry parish share etc<br>98,390<br>—<br>—<br>—<br>98,390<br>87,764<br>Salary of parish administrator<br>4,292<br>—<br>—<br>—<br>4,292<br>3,723<br>Cleaner salary<br>2,734<br>—<br>—<br>—<br>2,734<br>3,015<br>Employment costs - RTI etc<br>—<br>—<br>—<br>—<br>—<br>45<br>Organist costs<br>2,111<br>—<br>—<br>—<br>2,111<br>1,176<br>Working expenses of incumbent<br>1,147<br>—<br>—<br>—<br>1,147<br>942<br>Other Clergy Expenses<br>20<br>—<br>—<br>—<br>20<br>1,341<br>Curate Expenses<br>696<br>—<br>—<br>—<br>696<br>427<br>Parsonage house expenses<br>—<br>—<br>—<br>—<br>—<br>162<br>Education<br>1,315<br>—<br>—<br>—<br>1,315<br>—<br>Parish training and mission<br>55<br>378<br>—<br>—<br>433<br>1,084<br>Payment to Parish Office by a DCC<br>16,810<br>—<br>—<br>—<br>16,810<br>9,981<br>Church running - insurance<br>11,169<br>—<br>—<br>—<br>11,169<br>11,111<br>Church office - telephone<br>553<br>—<br>—<br>—<br>553<br>533<br>Website maintenance<br>45<br>—<br>—<br>—<br>45<br>1,035<br>IT and Licenses<br>699<br>—<br>—<br>—<br>699<br>—<br>Computer equipment<br>568<br>—<br>—<br>—<br>568<br>—<br>Organ / piano tuning<br>70<br>—<br>—<br>—<br>70<br>359<br>Church maintenance<br>7,975<br>—<br>8,487<br>—<br>16,462<br>3,289<br>Cleaning<br>428<br>—<br>—<br>—<br>428<br>915<br>Upkeep of services<br>1,145<br>—<br>—<br>—<br>1,145<br>689<br>Upkeep of churchyard<br>661<br>—<br>—<br>—<br>661<br>80<br>Administration<br>151<br>—<br>—<br>—<br>151<br>548<br>Subscriptions<br>345<br>—<br>—<br>—<br>345<br>412<br>Postage<br>—<br>—<br>—<br>—<br>—<br>4<br>Photocopying<br>974<br>—<br>—<br>—<br>974<br>1,783<br>Stationery<br>297<br>—<br>—<br>—<br>297<br>374<br>Church running - electric<br>2,975<br>—<br>—<br>—<br>2,975<br>1,929<br>Church running - gas<br>7,443<br>—<br>—<br>—<br>7,443<br>6,352<br>Church running - water<br>691<br>—<br>—<br>—<br>691<br>594<br>Church running - heating and lighting<br>695<br>—<br>—<br>—<br>695<br>168<br>Mental Health Work<br>—<br>—<br>1,265<br>—<br>1,265<br>—<br>Hall running - maintenance<br>616<br>—<br>—<br>—<br>616<br>2,080<br>Governance costs examination/audit<br>fee<br>1,000<br>—<br>—<br>—<br>1,000<br>—<br>Church major repairs - structure<br>—<br>—<br>—<br>—<br>—<br>900<br>Church major repairs - installation<br>717<br>—<br>—<br>—<br>717<br>—<br>Total<br>168,708<br>378<br>9,752<br>—<br>178,838<br>144,566|305<br>—<br>—<br>—<br>305<br>347<br>1,013<br>—<br>54<br>—<br>1,067<br>—<br>303<br>—<br>—<br>—<br>303<br>257|
|---|---|
||168,708<br>378<br>9,752<br>—<br>178,838<br>144,566|
|**EXPENDITURE TOTAL**|170,330<br>378<br>9,806<br>—<br>180,515<br>145,171|
|||
|**GRAND TOTAL**|(52,940)<br>57<br>28,133<br>—<br>(24,749)<br>(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<br>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<br>£|2020<br>£|
|---|---|---|
||||
|Independent Examiner’s<br>fees|500|500|
||||
|Other fees (eg<br>accountancy services)<br>paid to the Independent<br>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 -----**<br>
Unrestricted    Restricted      Total<br>£  £  £<br>4  (4) (0)<br>4  (4) (0)<br>**----- End of picture text -----**<br>


## **Fixed Assets** 

## a.  Tangible Fixed Assets 

||Freehold<br>Buildings<br>(Church Hall)<br>£||Total<br>£|
|---|---|---|---|
|**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<br>2021|52,918||52,918|
|**Net Book Value at 31st Dec**<br>**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**<br>**£**|**2020**<br>**£**|
|---|---|---|
||||
|Gift aid recoverable|7,926|6,950|
|Prepayments and accrued<br>income|-|-|
|Other debtors|-|-|
||||
|**Total**|**7,926**|**6,950**|



## **Liabilities** 

Amounts falling due in one year 

||**2021**<br>**£**|**2020**<br>**£**|
|---|---|---|
||||
|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**<br>**Income and Endowments from:**<br>Donations and Legacies<br>Activities for Generating Funds<br>Income from Investments<br>Church Activities<br>Other<br>**Total**<br>**Resources Expended**<br>**Expenditure on:**<br>Raising Funds<br>Church Activities<br>Other<br>**Total**<br>**Net Income/(Expenditure) before**<br>**investment gains/(losses)**<br>Net gain/(losses) on investments<br>**Net Income/(Expenditure)**<br>Transfer between Funds<br>**Net Movement in Funds**<br>**Total Funds brought forward**<br>**Total Funds carried forward**|**Unrestricted**<br>**Funds**<br>**£**<br>**Designated**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Endowments**<br>**Funds**<br>**£**<br>**Total**<br>**Funds**<br>**2020**<br>**£**<br>79,255<br>-<br>2,200<br>-<br>81,455<br>1,448<br>-<br>-<br>-<br>1,448<br>86<br>-<br>223<br>-<br>309<br>13,212<br>-<br>(1,360)<br>-<br>11,852<br>-<br>-<br>-<br>-<br>-|
|---|---|
||**94,000**<br> **-**<br>**1,063**<br> **-**<br>**95,064**|
||347<br>-<br>-<br>-<br>347<br>135,296<br>-<br>546<br>-<br>135,843<br>-<br>-<br>-<br>-<br>-|
||**135,644**<br> **-**<br>**546**<br> **-**<br>**136,190**|
|||
||**(41,644)**<br>**-**<br>**517**<br>**-**<br>**(41,127)**<br> -<br> -<br> -<br> -<br> -|
||**(41,644)**<br>**-**<br>**517**<br>**-**<br>**(41,127)**<br>(4)<br> -<br>4<br> -<br> -|
||(41,647)<br>-<br>521<br>-<br>(41,127)|
||72,136<br>-<br>52,850<br>-<br>124,986|
||**30,489**<br>**-**<br> **53,371**<br>**-**<br>**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**<br>**Restricted Endowment**<br>**Total**<br>**Prior year**<br>**funds**<br>**funds**<br>**funds**<br>**funds**<br>**funds**<br>**total funds**|
|---|---|
|**Income and endowments from:**<br>Donations and legacies<br>Income from charitable activities<br>Other trading activities<br>Investments<br>Other income<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>Expenditure on charitable activities<br>**Total expenditure**<br>**Net income / (expenditure) resources before**<br>**transfer**<br>**Transfers**<br>Gross transfers between funds - in<br>Gross transfers between funds - out<br>**Other recognised gains / losses**<br>**Net movement in funds**<br>**Total funds brought forward**<br>**Total funds carried forward**<br>**Represented by**<br>**Unrestricted**<br>General fund<br>**Designated**<br>First Aid Course<br>Outreach & Mission<br>**Restricted**<br>CHURCH OF HOLY SPIRIT - CHURCH<br>MAINTENANCE<br>CHURCH OF HOLY SPIRIT - MONDAY CLUB<br>CHURCH OF HOLY SPIRIT - SARAH<br>HOPKINS<br>CHURCHES TOGETHER<br>Changing Room<br>FAMILY WORKER PROJECT<br>Future Generations<br>Handrails - Restricted<br>IDS - 14 PEAKES ROAD<br>IDS - 20 CHURCH STREET<br>IDS - 72 MAIN ROAD<br>MENTAL HEALTH SUPPORT<br>OVERSEAS MISSION PROJECTS<br>Pension reserves<br>RFrancis Memorial<br>ST AUGUSTINE - BELLRINGERS<br>ST AUGUSTINE - CHURCH HALL<br>ST AUGUSTINE - OLD CHANCEL<br>ST AUGUSTINE - ORGAN<br>ST AUGUSTINE - REFURBISHMENT<br>ST AUGUSTINE CHURCH HALL LIGHTING<br>ST JOHN - BELL TOWER<br>ST JOHN - CHURCH MAINTENANCE<br>ST MICHAEL - ORGAN<br>ST MICHAEL - REBECCA SIMPSON<br>CHARITY<br>ST MICHAEL - SARAH HOPKINS<br>St Michael - Church Roof|89,684<br>435<br>37,935<br>—<br>128,055<br>82,902<br>14,827<br>—<br>—<br>—<br>14,827<br>9,892<br>2,791<br>—<br>—<br>—<br>2,791<br>1,959<br>10<br>—<br>4<br>—<br>14<br>309<br>10,076<br>—<br>—<br>—<br>10,076<br>9,981|
||**117,390**<br>**435**<br>**37,939**<br>**—**<br>**155,765**<br>**105,045**<br>1,622<br>—<br>54<br>—<br>1,676<br>605<br>168,708<br>378<br>9,752<br>—<br>178,838<br>144,566|
||**170,330**<br>**378**<br>**9,806**<br>**—**<br>**180,515**<br>**145,171**|
||**(52,940)**<br>**57**<br>**28,133**<br>**—**<br>**(24,749)**<br>**(40,126)**<br>—<br>—<br>—<br>—<br>—<br>3<br>—<br>—<br>—<br>—<br>—<br>(3)|
||**(52,940)**<br>**57**<br>**28,133**<br>**—**<br>**(24,749)**<br>**(40,126)**|
||**31,196**<br>**—**<br>**53,663**<br>**—**<br>**84,859**<br>**124,986**|
||**(21,743)**<br>**57**<br>**81,796**<br>**—**<br>**60,109**<br>**84,859**<br>(21,743)<br>—<br>—<br>—<br>(21,743)<br>31,196<br>—<br>(63)<br>—<br>—<br>(63)<br>—<br>—<br>120<br>—<br>—<br>120<br>—<br>—<br>—<br>170<br>—<br>170<br>170<br>—<br>—<br>20<br>—<br>20<br>20<br>—<br>—<br>131<br>—<br>131<br>131<br>—<br>—<br>96<br>—<br>96<br>96<br>—<br>—<br>120<br>—<br>120<br>—<br>—<br>—<br>3,900<br>—<br>3,900<br>2,035<br>—<br>—<br>50<br>—<br>50<br>—<br>—<br>—<br>310<br>—<br>310<br>310<br>—<br>—<br>2,565<br>—<br>2,565<br>2,565<br>—<br>—<br>1,531<br>—<br>1,531<br>1,531<br>—<br>—<br>2,807<br>—<br>2,807<br>2,807<br>—<br>—<br>3,762<br>—<br>3,762<br>3,597<br>—<br>—<br>268<br>—<br>268<br>268<br>—<br>—<br>217<br>—<br>217<br>—<br>—<br>—<br>1,390<br>—<br>1,390<br>—<br>—<br>—<br>2,804<br>—<br>2,804<br>2,739<br>—<br>—<br>389<br>—<br>389<br>389<br>—<br>—<br>3,800<br>—<br>3,800<br>3,800<br>—<br>—<br>5,562<br>—<br>5,562<br>5,559<br>—<br>—<br>34,068<br>—<br>34,068<br>9,831<br>—<br>—<br>1,590<br>—<br>1,590<br>1,590<br>—<br>—<br>247<br>—<br>247<br>247<br>—<br>—<br>330<br>—<br>330<br>330<br>—<br>—<br>70<br>—<br>70<br>70<br>—<br>—<br>14,406<br>—<br>14,406<br>14,406<br>—<br>—<br>1,168<br>—<br>1,168<br>1,168<br>—<br>—<br>20<br>—<br>20<br>—|



_Page 4_ 



## **PCC of Brereton and Rugeley Balance sheet as at 31 December 2021** 

||**Total funds**<br>**Prior year funds**|
|---|---|
|**Fixed assets**<br>Tangible assets<br>**Current assets**<br>Debtors<br>Cash at bank and in hand<br>**Liabilities**<br>Creditors: Amounts falling due in one year<br>**Net current assets less current liabilities**<br>**Total assets less current liabilities**<br>**Total net assets less liabilities**<br>**Represented by**<br>**Unrestricted**<br>General fund<br>General fund<br>**Designated**<br>First Aid Course<br>Outreach & Mission<br>**Restricted**<br>ST JOHN - BELL TOWER<br>Handrails - Restricted<br>CHURCH OF HOLY SPIRIT - CHURCH MAINTENANCE<br>IDS - 72 MAIN ROAD<br>IDS - 20 CHURCH STREET<br>IDS - 14 PEAKES ROAD<br>MENTAL HEALTH SUPPORT<br>CHURCH OF HOLY SPIRIT - MONDAY CLUB<br>ST AUGUSTINE - ORGAN<br>ST MICHAEL - ORGAN<br>OVERSEAS MISSION PROJECTS<br>ST AUGUSTINE - BELLRINGERS<br>PARISH WEEKEND<br>ST AUGUSTINE - REFURBISHMENT<br>RFrancis Memorial<br>ST MICHAEL - REBECCA SIMPSON CHARITY<br>CHURCH OF HOLY SPIRIT - SARAH HOPKINS<br>ST MICHAEL - SARAH HOPKINS<br>ST JOHN - CHURCH MAINTENANCE<br>St Michael - Church Roof<br>Pension reserves<br>ST AUGUSTINE - OLD CHANCEL<br>Changing Room<br>CHURCHES TOGETHER<br>Future Generations<br>FAMILY WORKER PROJECT<br>ST AUGUSTINE CHURCH HALL LIGHTING<br>ST AUGUSTINE - CHURCH HALL<br>**Funds of the church**|52,918<br>52,918|
||**52,918**<br>**52,918**<br>11,338<br>6,950<br>123,702<br>97,815|
||**135,040**<br>**104,765**<br>127,848<br>72,823|
||**127,848**<br>**72,823**|
||**7,191**<br>**31,941**|
||**60,109**<br>**84,859**|
||**60,109**<br>**84,859**<br>(24,679)<br>27,245<br>2,935<br>3,951<br>(63)<br>—<br>120<br>—<br>247<br>247<br>310<br>310<br>170<br>170<br>2,807<br>2,807<br>1,531<br>1,531<br>2,565<br>2,565<br>3,762<br>3,597<br>20<br>20<br>5,562<br>5,559<br>70<br>70<br>268<br>268<br>2,804<br>2,739<br>—<br>—<br>34,068<br>9,831<br>1,390<br>—<br>14,406<br>14,406<br>131<br>131<br>1,168<br>1,168<br>330<br>330<br>20<br>—<br>217<br>—<br>3,800<br>3,800<br>120<br>—<br>96<br>96<br>50<br>—<br>3,900<br>2,035<br>1,590<br>1,590<br>389<br>389|
||**60,109**<br>**84,859**|



_Page 5_ 



## **PCC of Brereton and Rugeley Statement of assets and liabilities - 2021** 

||**General Designated**<br>**Restricted Endowment**<br>**This year**<br>**Last year**|
|---|---|
|**Fixed assets - Tangible assets**<br>CHURCH HALL ST AUGUSTINE -<br>**Totals**<br>**Current assets - Cash at bank and in hand**<br>Bank current account PCC HSBC 9620 -<br>Bank Current FAMILY WORKER PROJECT<br>HSBC -<br>Bank current account GOOD SHEPHERD<br>HSBC -<br>Bank current account HOLY SPIRIT<br>SANTAND -<br>Bank current account ST AUGUSTINE<br>LLOYDS -<br>Bank current account St John HSBC 7996 -<br>Bank a/c No1 ST MICHAEL LLOYDS 5168 -<br>Bank a/c No 2 ST MICHAEL NAT WEST 2353<br>-<br>CCLA (CBF) PCC 620353001D -<br>CCLA (CBF) ST AUGUSTINE 620184001D -<br>CCLA (CBF) ST A BELLRING FUND<br>620184002D -<br>CCLA (CBF) ST AUGUSTINE 620184005D -<br>CCLA (CBF) ST AUGUSTINE 620184006D -<br>IDS IDRUGE011 - 20 CHURCH STREET -<br>IDS IDBRER011 - 72 MAIN ROAD -<br>IDS IDRUGE012 - 14 PEAKES ROAD -<br>Cash in hand HOLY SPIRIT -<br>Bell Fund Cash in hand ST AUGUSTINE -<br>Cash in hand ST MICHAEL -<br>**Totals**<br>**Current assets - Debtors**<br>Accounts Receivable -<br>**Totals**<br>**Liabilities - Agency accounts**<br>Agency collections -<br>**Totals**<br>**Liabilities - Creditors: Amounts falling due in**<br>**one year**<br>Historic Funeral Fees (due to Diocese) -<br>Accounts Payable – parish share due<br>**Totals**<br>**Grand total**|52,918<br>—<br>—<br>—<br>52,918<br>52,918|
||**52,918**<br>**—**<br>**—**<br>**—**<br>**52,918**<br>**52,918**<br>1,213<br>—<br>7,111<br>—<br>8,325<br>6,891<br>—<br>—<br>1,865<br>—<br>1,865<br>1,865<br>2,935<br>—<br>—<br>—<br>2,935<br>3,951<br>7,428<br>57<br>742<br>—<br>8,227<br>5,183<br>266<br>—<br>39,347<br>—<br>39,614<br>17,160<br>2,113<br>—<br>577<br>—<br>2,691<br>2,197<br>4,847<br>—<br>1,295<br>—<br>6,142<br>6,701<br>2,591<br>—<br>15,574<br>—<br>18,165<br>18,165<br>2,534<br>—<br>—<br>—<br>2,534<br>2,532<br>14,009<br>—<br>3,800<br>—<br>17,809<br>17,799<br>—<br>—<br>2,741<br>—<br>2,741<br>2,739<br>—<br>—<br>389<br>—<br>389<br>389<br>—<br>—<br>5,232<br>—<br>5,232<br>5,229<br>—<br>—<br>1,531<br>—<br>1,531<br>1,531<br>—<br>—<br>2,807<br>—<br>2,807<br>2,807<br>—<br>—<br>2,565<br>—<br>2,565<br>2,565<br>43<br>—<br>—<br>—<br>43<br>43<br>52<br>—<br>—<br>—<br>52<br>52<br>28<br>—<br>—<br>—<br>28<br>8|
||**38,064**<br>**57**<br>**85,580**<br>**—**<br>**123,702**<br>**97,815**<br>11,338<br>—<br>—<br>—<br>11,338<br>6,950|
||**11,338**<br>**—**<br>**—**<br>**—**<br>**11,338**<br>**6,950**<br>—<br>—<br>3,784<br>—<br>3,784<br>2,052|
||**—**<br>**—**<br>**3,784**<br>**—**<br>**3,784**<br>**2,052**<br>5,500<br>—<br>—<br>—<br>5,500<br>5,500<br>118,564<br>—<br>—<br>—<br>118,564<br>65,271|
||**124,064**<br>**—**<br>**—**<br>**—**<br>**124,064**<br>**70,771**|
||**(21,743)**<br>**57**<br>**81,796**<br>**—**<br>**60,109**<br>**84,859**|



## **Summary of Assets by Fund - 2020** 

|Fixed Assets<br>Investment Assets<br>Current Assets<br>Current Liabilities|**Unrestricted**<br>**Funds**<br>**_£_**|<br>**Designated**<br>**Funds**<br>**£**|<br>**Restricted**<br>**Funds**<br>**£**|<br>**Endowment**<br>**Funds**<br>**£**|<br>**Total**<br>**£**|
|---|---|---|---|---|---|
|||||||
||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<br>Deposit Accounts<br>CBF Deposit Accounts<br>Interior Decorating Scheme<br>Petty Cash|**Unrestricted**<br>**£**|<br>**Restricted**<br>**£**|<br>**Endowment**<br>**£**|<br>**2020 Total**<br>**£**|<br>**2019**<br>**£**|
|||||||
||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**<br>**Incoming**<br>**Outgoing**<br>**Transfers Gains/losses**<br>**Closing**|
|---|---|
|**BELL - ST JOHN - BELL TOWER**<br>Restricted<br>**Sub-total for BELL**<br>**BELLSSTA - ST AUGUSTINE - BELLR**<br>Restricted<br>**Sub-total for BELLSSTA**<br>**CHANCELSTA - ST AUGUSTINE - OLD C**<br>Restricted<br>**Sub-total for CHANCELSTA**<br>**CHNG RM - Changing Room**<br>Restricted<br>**Sub-total for CHNG RM**<br>**ChTog - CHURCHES TOGETHER**<br>Restricted<br>**Sub-total for ChTog**<br>**FIRSTAID - First Aid Course**<br>Designated<br>**Sub-total for FIRSTAID**<br>**FUT GEN - Future Generations**<br>Restricted<br>**Sub-total for FUT GEN**<br>**FWP - FAMILY WORKER PROJEC**<br>Restricted<br>**Sub-total for FWP**<br>**General - General fund**<br>Unrestricted<br>**Sub-total for General**<br>**HALL LIGHT - ST AUGUSTINE CHURCH**<br>Restricted<br>**Sub-total for HALL LIGHT**<br>**HALLSTAUG - ST AUGUSTINE - CHURC**<br>Restricted<br>**Sub-total for HALLSTAUG**<br>**HANDRAILS - Handrails - Restrict**|247<br>—<br>—<br>—<br>—<br>247|
||**247**<br>**—**<br>**—**<br>**—**<br>**—**<br>**247**<br>2,739<br>65<br>—<br>—<br>—<br>2,804|
||**2,739**<br>**65**<br>**—**<br>**—**<br>**—**<br>**2,804**<br>3,800<br>—<br>—<br>—<br>—<br>3,800|
||**3,800**<br>**—**<br>**—**<br>**—**<br>**—**<br>**3,800**<br>—<br>825<br>705<br>—<br>—<br>120|
||**—**<br>**825**<br>**705**<br>**—**<br>**—**<br>**120**<br>96<br>—<br>—<br>—<br>—<br>96|
||**96**<br>**—**<br>**—**<br>**—**<br>**—**<br>**96**<br>—<br>315<br>378<br>—<br>—<br>(63)|
||**—**<br>**315**<br>**378**<br>**—**<br>**—**<br>**(63)**<br>—<br>50<br>—<br>—<br>—<br>50|
||**—**<br>**50**<br>**—**<br>**—**<br>**—**<br>**50**<br>2,035<br>1,865<br>—<br>—<br>—<br>3,900|
||**2,035**<br>**1,865**<br>**—**<br>**—**<br>**—**<br>**3,900**<br>31,196<br>117,390<br>170,330<br>—<br>—<br>(21,743)|
||**31,196**<br>**117,390**<br>**170,330**<br>**—**<br>**—**<br>**(21,743)**<br>1,590<br>—<br>—<br>—<br>—<br>1,590|
||**1,590**<br>**—**<br>**—**<br>**—**<br>**—**<br>**1,590**<br>389<br>0<br>—<br>—<br>—<br>389|
||**389**<br>**0**<br>**—**<br>**—**<br>**—**<br>**389**|



_Page 7_ 



|Restricted<br>**Sub-total for HANDRAILS**<br>**HSChurchMt - CHURCH OF HOLY SPIRI**<br>Restricted<br>**Sub-total for HSChurchMt**<br>**IDBRER011 - IDS - 72 MAIN ROAD**<br>Restricted<br>**Sub-total for IDBRER011**<br>**IDRUGE011 - IDS - 20 CHURCH STRE**<br>Restricted<br>**Sub-total for IDRUGE011**<br>**IDRUGE012 - IDS - 14 PEAKES ROAD**<br>Restricted<br>**Sub-total for IDRUGE012**<br>**MENTALHEAL - MENTAL HEALTH SUPPOR**<br>Restricted<br>**Sub-total for MENTALHEAL**<br>**MONDAYCLUB - CHURCH OF HOLY SPIRI**<br>Restricted<br>**Sub-total for MONDAYCLUB**<br>**ORGANSTA - ST AUGUSTINE - ORGAN**<br>Restricted<br>**Sub-total for ORGANSTA**<br>**ORGANSTM - ST MICHAEL - ORGAN**<br>Restricted<br>**Sub-total for ORGANSTM**<br>**OUTREACHMI - Outreach & Mission**<br>Designated<br>**Sub-total for OUTREACHMI**<br>**OVERSEASMP - OVERSEAS MISSION PRO**<br>Restricted<br>**Sub-total for OVERSEASMP**<br>**PWEEKEND - PARISH WEEKEND**<br>Restricted<br>**Sub-total for PWEEKEND**<br>**REFURBSTA - ST AUGUSTINE - REFUR**<br>Restricted<br>**Sub-total for REFURBSTA**<br>**RF MEM - RFrancis Memorial**<br>Restricted<br>**Sub-total for RF MEM**<br>**RSIMPSON - ST MICHAEL - REBECCA**<br>Restricted<br>**Sub-total for RSIMPSON**<br>**SHOPKINS - CHURCH OF HOLY SPIRI**<br>Restricted<br>**Sub-total for SHOPKINS**<br>**SHPOKINSSM - ST MICHAEL - SARAH H**<br>Restricted<br>**Sub-total for SHPOKINSSM**<br>**SJChurchMt - ST JOHN - CHURCH MAI**<br>Restricted<br>**Sub-total for SJChurchMt**<br>**St Michael - St Michael - Church**<br>Restricted<br>**Sub-total for St Michael**|310<br>—<br>—<br>—<br>—<br>310|
|---|---|
||**310**<br>**—**<br>**—**<br>**—**<br>**—**<br>**310**<br>170<br>—<br>—<br>—<br>—<br>170|
||**170**<br>**—**<br>**—**<br>**—**<br>**—**<br>**170**<br>2,807<br>—<br>—<br>—<br>—<br>2,807|
||**2,807**<br>**—**<br>**—**<br>**—**<br>**—**<br>**2,807**<br>1,531<br>—<br>—<br>—<br>—<br>1,531|
||**1,531**<br>**—**<br>**—**<br>**—**<br>**—**<br>**1,531**<br>2,565<br>—<br>—<br>—<br>—<br>2,565|
||**2,565**<br>**—**<br>**—**<br>**—**<br>**—**<br>**2,565**<br>3,597<br>725<br>560<br>—<br>—<br>3,762|
||**3,597**<br>**725**<br>**560**<br>**—**<br>**—**<br>**3,762**<br>20<br>—<br>—<br>—<br>—<br>20|
||**20**<br>**—**<br>**—**<br>**—**<br>**—**<br>**20**<br>5,559<br>2<br>—<br>—<br>—<br>5,562|
||**5,559**<br>**2**<br>**—**<br>**—**<br>**—**<br>**5,562**<br>70<br>—<br>—<br>—<br>—<br>70|
||**70**<br>**—**<br>**—**<br>**—**<br>**—**<br>**70**<br>—<br>120<br>—<br>—<br>—<br>120|
||**—**<br>**120**<br>**—**<br>**—**<br>**—**<br>**120**<br>268<br>—<br>—<br>—<br>—<br>268|
||**268**<br>**—**<br>**—**<br>**—**<br>**—**<br>**268**<br>—<br>—<br>—<br>—<br>—<br>—|
||**—**<br>**—**<br>**—**<br>**—**<br>**—**<br>**—**<br>9,831<br>32,725<br>8,487<br>—<br>—<br>34,068|
||**9,831**<br>**32,725**<br>**8,487**<br>**—**<br>**—**<br>**34,068**<br>—<br>1,390<br>—<br>—<br>—<br>1,390|
||**—**<br>**1,390**<br>**—**<br>**—**<br>**—**<br>**1,390**<br>14,406<br>—<br>—<br>—<br>—<br>14,406|
||**14,406**<br>**—**<br>**—**<br>**—**<br>**—**<br>**14,406**<br>131<br>—<br>—<br>—<br>—<br>131|
||**131**<br>**—**<br>**—**<br>**—**<br>**—**<br>**131**<br>1,168<br>—<br>—<br>—<br>—<br>1,168|
||**1,168**<br>**—**<br>**—**<br>**—**<br>**—**<br>**1,168**<br>330<br>—<br>—<br>—<br>—<br>330|
||**330**<br>**—**<br>**—**<br>**—**<br>**—**<br>**330**<br>—<br>20<br>—<br>—<br>—<br>20|
||**—**<br>**20**<br>**—**<br>**—**<br>**—**<br>**20**|



_Page 8_ 



|**ZPension - Pension reserves**<br>Restricted<br>**Sub-total for ZPension**<br>**Grand total**|—<br>271<br>54<br>—<br>—<br>217|
|---|---|
||**—**<br>**271**<br>**54**<br>**—**<br>**—**<br>**217**|
||**84,859**<br>**155,765**<br>**180,515**<br>**—**<br>**—**<br>**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**<br>**Designated Funds**<br>**Restricted Funds**<br>Churches Together<br>Family Worker Project<br>Interior Decorating Scheme<br>Mental Health Work<br>Overseas Mission Projects<br>Parish Weekend<br>St Augustine - Bellringers<br>St Augustine - Hall Lighting<br>St Augustine - Church Hall<br>St Augustine - Old Chancel<br>St Augustine - Organ<br>St Augustine - Refurbishment<br>St John's - Bell Tower<br>St John's - Church Maint<br>St Michael's - Organ<br>St Michael's - Sarah Hopkins<br>St Michael's - Rebecca Simpson Trust<br>Holy Spirit - Church Maintenance<br>Holy Spirit - Monday Club<br>Holy Spirit - Handrails<br>Holy Spirit - Sarah Hopkins<br>Endowment Funds<br>**Total Funds**|**Reserves**<br>**at 1st Jan**<br>**£**|<br>**Incoming**<br>**Resources**<br>**£**|<br>**Resources**<br>**Expended**<br>**£**|<br>**Investment**<br>**Gains/Losses**<br>**£**|<br>**Transfers**<br>**£**|<br>**Reserves**<br>**at 31st Dec**<br>**£**|
|---|---|---|---|---|---|---|
||||||||
||**72,136**|**94,707**|**(135,644)**|**-**|<br>**(4)**|**31,196**|
||||||||
||**-**|**-**|**-**|**-**|<br>**-**|**-**|
||||||||
||||||||
||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)|-|-|<br>-|<br>0|
||2,724|12|-|-|4|2,739|
||-|1,590|-|-|-|1,590|
||388|2|-|-|<br>-|<br>390|
||3,800|-|-|-|-|3,800|
||5,357|202|-|-|-|5,559|
||9,831|-|<br>-|-|<br>-|<br>9,831|
||247|-|-|-|-|247|
||331|-|-|-|-|331|
||-|<br>70|-|-|<br>-|<br>70|
||1,168|-|-|-|-|1,168|
||14,406|-|-|-|-|14,406|
||-|<br>170|-|-|<br>-|<br>170|
||20|-|-|-|-|20|
||-|310|-|-|-|310|
||131|-|<br>-|-|<br>-|<br>131|
||**52,850**|**1,356**|**(546)**|**-**|<br>**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**<br>**Unrestricted Designated**<br>**Restricted**<br>**Endowment**<br>**This year**<br>**Last year**<br>**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Gift Aid - Bank<br>24,547<br>—<br>—<br>—<br>24,547<br>23,623<br>Gift Aid - Envelopes<br>12,822<br>—<br>—<br>—<br>12,822<br>15,112<br>Other planned giving<br>10,467<br>—<br>—<br>—<br>10,467<br>10,100<br>Loose plate collections<br>7,333<br>—<br>—<br>—<br>7,333<br>5,849<br>Contactless<br>4,230<br>—<br>—<br>—<br>4,230<br>184<br>One-off Gift Aid gifts<br>798<br>—<br>200<br>—<br>998<br>1,489<br>Donations appeals etc<br>8,429<br>435<br>23,450<br>—<br>32,314<br>11,497<br>Donations - Just Giving<br>1,047<br>—<br>—<br>—<br>1,047<br>24<br>Tax recoverable on Gift Aid<br>12,806<br>—<br>—<br>—<br>12,806<br>13,072<br>Legacies<br>—<br>—<br>—<br>—<br>—<br>500<br>Non-recurring one-off grants<br>—<br>—<br>14,014<br>—<br>14,014<br>—<br>Fundraising<br>7,202<br>—<br>271<br>—<br>7,473<br>1,447<br>Total<br>89,684<br>435<br>37,935<br>—<br>128,055<br>82,902<br>**Income from charitable activities**<br>Fees for weddings and funerals<br>11,428<br>—<br>—<br>—<br>11,428<br>7,324<br>Local fees - heating, travel etc<br>3,399<br>—<br>—<br>—<br>3,399<br>2,568<br>Total<br>14,827<br>—<br>—<br>—<br>14,827<br>9,892<br>**Other trading activities**<br>Church Outings<br>—<br>—<br>—<br>—<br>—<br>(1,509)<br>Church hall lettings<br>2,754<br>—<br>—<br>—<br>2,754<br>3,445<br>Photocopier - cont's pers/bus use<br>37<br>—<br>—<br>—<br>37<br>23<br>Total<br>2,791<br>—<br>—<br>—<br>2,791<br>1,959<br>**Investments**<br>Bank and building society interest<br>10<br>—<br>4<br>—<br>14<br>309<br>Total<br>10<br>—<br>4<br>—<br>14<br>309<br>**Other income**<br>St Augustine's Contribution to Parish<br>Of<br>3,540<br>—<br>—<br>—<br>3,540<br>3,870<br>St Michael's Contribution to Parish<br>Offi<br>3,391<br>—<br>—<br>—<br>3,391<br>3,432<br>Holy Spirit's Contribution to Parish Off<br>2,589<br>—<br>—<br>—<br>2,589<br>2,344<br>St John's Contribution to Parish<br>Office<br>555<br>—<br>—<br>—<br>555<br>334<br>Total<br>10,076<br>—<br>—<br>—<br>10,076<br>9,981|**Total**<br>**Unrestricted Designated**<br>**Restricted**<br>**Endowment**<br>**This year**<br>**Last year**<br>**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Gift Aid - Bank<br>24,547<br>—<br>—<br>—<br>24,547<br>23,623<br>Gift Aid - Envelopes<br>12,822<br>—<br>—<br>—<br>12,822<br>15,112<br>Other planned giving<br>10,467<br>—<br>—<br>—<br>10,467<br>10,100<br>Loose plate collections<br>7,333<br>—<br>—<br>—<br>7,333<br>5,849<br>Contactless<br>4,230<br>—<br>—<br>—<br>4,230<br>184<br>One-off Gift Aid gifts<br>798<br>—<br>200<br>—<br>998<br>1,489<br>Donations appeals etc<br>8,429<br>435<br>23,450<br>—<br>32,314<br>11,497<br>Donations - Just Giving<br>1,047<br>—<br>—<br>—<br>1,047<br>24<br>Tax recoverable on Gift Aid<br>12,806<br>—<br>—<br>—<br>12,806<br>13,072<br>Legacies<br>—<br>—<br>—<br>—<br>—<br>500<br>Non-recurring one-off grants<br>—<br>—<br>14,014<br>—<br>14,014<br>—<br>Fundraising<br>7,202<br>—<br>271<br>—<br>7,473<br>1,447<br>Total<br>89,684<br>435<br>37,935<br>—<br>128,055<br>82,902<br>**Income from charitable activities**<br>Fees for weddings and funerals<br>11,428<br>—<br>—<br>—<br>11,428<br>7,324<br>Local fees - heating, travel etc<br>3,399<br>—<br>—<br>—<br>3,399<br>2,568<br>Total<br>14,827<br>—<br>—<br>—<br>14,827<br>9,892<br>**Other trading activities**<br>Church Outings<br>—<br>—<br>—<br>—<br>—<br>(1,509)<br>Church hall lettings<br>2,754<br>—<br>—<br>—<br>2,754<br>3,445<br>Photocopier - cont's pers/bus use<br>37<br>—<br>—<br>—<br>37<br>23<br>Total<br>2,791<br>—<br>—<br>—<br>2,791<br>1,959<br>**Investments**<br>Bank and building society interest<br>10<br>—<br>4<br>—<br>14<br>309<br>Total<br>10<br>—<br>4<br>—<br>14<br>309<br>**Other income**<br>St Augustine's Contribution to Parish<br>Of<br>3,540<br>—<br>—<br>—<br>3,540<br>3,870<br>St Michael's Contribution to Parish<br>Offi<br>3,391<br>—<br>—<br>—<br>3,391<br>3,432<br>Holy Spirit's Contribution to Parish Off<br>2,589<br>—<br>—<br>—<br>2,589<br>2,344<br>St John's Contribution to Parish<br>Office<br>555<br>—<br>—<br>—<br>555<br>334<br>Total<br>10,076<br>—<br>—<br>—<br>10,076<br>9,981|
|---|---|
||89,684<br>435<br>37,935<br>—<br>128,055<br>82,902<br>11,428<br>—<br>—<br>—<br>11,428<br>7,324<br>3,399<br>—<br>—<br>—<br>3,399<br>2,568|
||14,827<br>—<br>—<br>—<br>14,827<br>9,892<br>—<br>—<br>—<br>—<br>—<br>(1,509)<br>2,754<br>—<br>—<br>—<br>2,754<br>3,445<br>37<br>—<br>—<br>—<br>37<br>23|
||2,791<br>—<br>—<br>—<br>2,791<br>1,959<br>10<br>—<br>4<br>—<br>14<br>309|
||10<br>—<br>4<br>—<br>14<br>309<br>3,540<br>—<br>—<br>—<br>3,540<br>3,870<br>3,391<br>—<br>—<br>—<br>3,391<br>3,432<br>2,589<br>—<br>—<br>—<br>2,589<br>2,344<br>555<br>—<br>—<br>—<br>555<br>334|
||10,076<br>—<br>—<br>—<br>10,076<br>9,981|
|**INCOME TOTAL**|117,390<br>435<br>37,939<br>—<br>155,765<br>105,045|



_Page 11_ 



## **EXPENDITURE** 

|**Raising funds**<br>Costs of stewardship campaign<br>305<br>—<br>—<br>—<br>305<br>347<br>Costs of fetes & other events<br>1,013<br>—<br>54<br>—<br>1,067<br>—<br>Bank charges<br>303<br>—<br>—<br>—<br>303<br>257<br>Total<br>1,622<br>—<br>54<br>—<br>1,676<br>605<br>**Expenditure on charitable activities**<br>Charitable Giving<br>1,352<br>—<br>—<br>—<br>1,352<br>1,016<br>Home mission<br>554<br>—<br>—<br>—<br>554<br>721<br>Ministry parish share etc<br>98,390<br>—<br>—<br>—<br>98,390<br>87,764<br>Salary of parish administrator<br>4,292<br>—<br>—<br>—<br>4,292<br>3,723<br>Cleaner salary<br>2,734<br>—<br>—<br>—<br>2,734<br>3,015<br>Employment costs - RTI etc<br>—<br>—<br>—<br>—<br>—<br>45<br>Organist costs<br>2,111<br>—<br>—<br>—<br>2,111<br>1,176<br>Working expenses of incumbent<br>1,147<br>—<br>—<br>—<br>1,147<br>942<br>Other Clergy Expenses<br>20<br>—<br>—<br>—<br>20<br>1,341<br>Curate Expenses<br>696<br>—<br>—<br>—<br>696<br>427<br>Parsonage house expenses<br>—<br>—<br>—<br>—<br>—<br>162<br>Education<br>1,315<br>—<br>—<br>—<br>1,315<br>—<br>Parish training and mission<br>55<br>378<br>—<br>—<br>433<br>1,084<br>Payment to Parish Office by a DCC<br>16,810<br>—<br>—<br>—<br>16,810<br>9,981<br>Church running - insurance<br>11,169<br>—<br>—<br>—<br>11,169<br>11,111<br>Church office - telephone<br>553<br>—<br>—<br>—<br>553<br>533<br>Website maintenance<br>45<br>—<br>—<br>—<br>45<br>1,035<br>IT and Licenses<br>699<br>—<br>—<br>—<br>699<br>—<br>Computer equipment<br>568<br>—<br>—<br>—<br>568<br>—<br>Organ / piano tuning<br>70<br>—<br>—<br>—<br>70<br>359<br>Church maintenance<br>7,975<br>—<br>8,487<br>—<br>16,462<br>3,289<br>Cleaning<br>428<br>—<br>—<br>—<br>428<br>915<br>Upkeep of services<br>1,145<br>—<br>—<br>—<br>1,145<br>689<br>Upkeep of churchyard<br>661<br>—<br>—<br>—<br>661<br>80<br>Administration<br>151<br>—<br>—<br>—<br>151<br>548<br>Subscriptions<br>345<br>—<br>—<br>—<br>345<br>412<br>Postage<br>—<br>—<br>—<br>—<br>—<br>4<br>Photocopying<br>974<br>—<br>—<br>—<br>974<br>1,783<br>Stationery<br>297<br>—<br>—<br>—<br>297<br>374<br>Church running - electric<br>2,975<br>—<br>—<br>—<br>2,975<br>1,929<br>Church running - gas<br>7,443<br>—<br>—<br>—<br>7,443<br>6,352<br>Church running - water<br>691<br>—<br>—<br>—<br>691<br>594<br>Church running - heating and lighting<br>695<br>—<br>—<br>—<br>695<br>168<br>Mental Health Work<br>—<br>—<br>1,265<br>—<br>1,265<br>—<br>Hall running - maintenance<br>616<br>—<br>—<br>—<br>616<br>2,080<br>Governance costs examination/audit<br>fee<br>1,000<br>—<br>—<br>—<br>1,000<br>—<br>Church major repairs - structure<br>—<br>—<br>—<br>—<br>—<br>900<br>Church major repairs - installation<br>717<br>—<br>—<br>—<br>717<br>—<br>Total<br>168,708<br>378<br>9,752<br>—<br>178,838<br>144,566|305<br>—<br>—<br>—<br>305<br>347<br>1,013<br>—<br>54<br>—<br>1,067<br>—<br>303<br>—<br>—<br>—<br>303<br>257|
|---|---|
||168,708<br>378<br>9,752<br>—<br>178,838<br>144,566|
|**EXPENDITURE TOTAL**|170,330<br>378<br>9,806<br>—<br>180,515<br>145,171|
|||
|**GRAND TOTAL**|(52,940)<br>57<br>28,133<br>—<br>(24,749)<br>(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<br>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<br>£|2020<br>£|
|---|---|---|
||||
|Independent Examiner’s<br>fees|500|500|
||||
|Other fees (eg<br>accountancy services)<br>paid to the Independent<br>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 -----**<br>
Unrestricted    Restricted      Total<br>£  £  £<br>4  (4) (0)<br>4  (4) (0)<br>**----- End of picture text -----**<br>


## **Fixed Assets** 

## a.  Tangible Fixed Assets 

||Freehold<br>Buildings<br>(Church Hall)<br>£||Total<br>£|
|---|---|---|---|
|**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<br>2021|52,918||52,918|
|**Net Book Value at 31st Dec**<br>**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**<br>**£**|**2020**<br>**£**|
|---|---|---|
||||
|Gift aid recoverable|7,926|6,950|
|Prepayments and accrued<br>income|-|-|
|Other debtors|-|-|
||||
|**Total**|**7,926**|**6,950**|



## **Liabilities** 

Amounts falling due in one year 

||**2021**<br>**£**|**2020**<br>**£**|
|---|---|---|
||||
|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**<br>**Income and Endowments from:**<br>Donations and Legacies<br>Activities for Generating Funds<br>Income from Investments<br>Church Activities<br>Other<br>**Total**<br>**Resources Expended**<br>**Expenditure on:**<br>Raising Funds<br>Church Activities<br>Other<br>**Total**<br>**Net Income/(Expenditure) before**<br>**investment gains/(losses)**<br>Net gain/(losses) on investments<br>**Net Income/(Expenditure)**<br>Transfer between Funds<br>**Net Movement in Funds**<br>**Total Funds brought forward**<br>**Total Funds carried forward**|**Unrestricted**<br>**Funds**<br>**£**<br>**Designated**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Endowments**<br>**Funds**<br>**£**<br>**Total**<br>**Funds**<br>**2020**<br>**£**<br>79,255<br>-<br>2,200<br>-<br>81,455<br>1,448<br>-<br>-<br>-<br>1,448<br>86<br>-<br>223<br>-<br>309<br>13,212<br>-<br>(1,360)<br>-<br>11,852<br>-<br>-<br>-<br>-<br>-|
|---|---|
||**94,000**<br> **-**<br>**1,063**<br> **-**<br>**95,064**|
||347<br>-<br>-<br>-<br>347<br>135,296<br>-<br>546<br>-<br>135,843<br>-<br>-<br>-<br>-<br>-|
||**135,644**<br> **-**<br>**546**<br> **-**<br>**136,190**|
|||
||**(41,644)**<br>**-**<br>**517**<br>**-**<br>**(41,127)**<br> -<br> -<br> -<br> -<br> -|
||**(41,644)**<br>**-**<br>**517**<br>**-**<br>**(41,127)**<br>(4)<br> -<br>4<br> -<br> -|
||(41,647)<br>-<br>521<br>-<br>(41,127)|
||72,136<br>-<br>52,850<br>-<br>124,986|
||**30,489**<br>**-**<br> **53,371**<br>**-**<br>**83,859**|



_Page 16_