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2021-12-31-accounts

The Parish of St Boniface, Nursling and St John’s, Rownhams

ANNUAL REPORT

AND

FINANCIAL STATEMENTS

OF THE

PAROCHIAL CHURCH COUNCIL (PCC)

(registered charity no:1130927)

For the year ended 31 December 2021

Contents:

Annual Report and Financial Statements 2021 .......................................................................................... 1 Aim and purposes .................................................................................................................................. 1 Objectives and Activities ........................................................................................................................ 1 Achievements and Performance............................................................................................................. 1 Buildings ................................................................................................................................................ 4 Financial review ..................................................................................................................................... 5 Plans for the future ................................................................................................................................. 6 Risk Management .................................................................................................................................. 6 Structure, governance and management ................................................................................................ 6 Administrative information ...................................................................................................................... 7 Affiliation ................................................................................................................................................ 7 Independent Examiner’s Report ................................................................................................................ 8 Statement of Responsibilities ..................................................................................................................... 9 Statement of Financial Activities for the year ended 31 December 2021 ................................................. 10 Balance Sheet as at 31 December 2021.................................................................................................. 11 Notes to the financial statements ............................................................................................................. 12

St Boniface Church, Church Lane, Nursling, Southampton, SO16 0YB

St John’s Church, Horns Drove, Rownhams, Southampton, SO16 8AH

Incumbent: Rev Graeme Dixon, 27 Horns Drove, Rownhams, Southampton, SO16 8AH Independent Examiner: Mrs Elizabeth Arnold, 62 Rockall Close, Lordshill, Southampton, SO16 8EH

Bankers: NatWest Bank, Shirley, Southampton CAF Bank Limited, West Malling, Kent

Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Annual Report and Financial Statements 2021

Aim and purposes

The primary aim of Nursling and Rownhams PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.

The PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the pastoral, evangelistic, social and ecumenical mission of the Church.

The Trustees confirm that they have due regard to the guidance on public benefit issued by the Charity Commission and consider that this report explains how the activity of the Charity provides public benefit.

The Trustees confirm that the PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and adults at risk of harm).

Objectives and Activities

1. To encourage everyone to grow to be more like Jesus, following him at all stages of their lives.

2. To be open to being church in new ways and new places, while affirming and strengthening the old where it is still serving us well.

3. Following the example of Jesus, to bear witness to the God in whom we believe by serving in our working, social and community lives.

4. To strive to make the best use of all that God has given us to build up his Kingdom.

Achievements and Performance

General

For all of 2021 we were operating under changing Covid-19 restrictions, and we had to adapt to the circumstances at the time.

The full PCC met six times on Zoom. An extended standing committee with key church personal met in between these meetings as required.

The following sub-committees met after the APCM in 2021

We offered online services until June 2021 and then offered in-person services for the rest of the year, with various COVID-19 restrictions in line with guidance at the time, whilst continuing to stream services from St John’s Church.

Our Annual Parochial Church Meeting (APCM) was held online on 23[rd] May 2021. At this time there were 192 (185 in 2020) parishioners on the Church Electoral Roll.

There were 13 baptisms (3 in 2020 and 7 in 2019).

There were 10 weddings (3 in 2020 and 5 in 2019).

There were 12 church funerals during 2020 (5 in 2020 and 9 in 2019).

There were 9 interment of ashes.

There were 2 funerals held elsewhere.

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

1. Encouraging everyone to grow to be more like Jesus, following him at all stages of their lives. Our main Sunday morning services continued through the year online, and we started to meet once COVID19 restrictions allowed, with appropriate social distancing in place. When the Covid-19 regulations allowed, we held ‘in person’ evening services at St John’s and traditional morning services at St Boniface.

We have held Morning Prayer every weekday morning online. Once a week this is a time of open prayer. The monthly Saturday morning prayer meeting continued to meet online on the first Saturday of every month. Members have also been encouraged to attend the central online Bible study and were also made aware of the online versions of Spring Harvest and New Wine.

In addition to the Vicar, we are fortunate to have in our congregation an Honorary Curate (retired Vicar), one member who has completed the Bishop’s Permission to Preach (BPP) programme and ten church members who have completed at least one of the Bishop’s Commission for Mission (BCM) programmes giving us:

We were also fortunate enough to have a Licenced Lay Minister, Jean Wilde, who sadly died at the end of the year. The passing of Jean was a huge blow to us all. She had been at the heart of everything St Boniface did and had led St Boniface for many years. She will be greatly missed, but we are grateful for so many fantastic memories of Jean.

The Sunday morning age-appropriate groups met in person as COVID-19 restrictions permitted and the Creche returned in October 2021.

The 11-17 aged group was thriving until the pandemic hit and since then they have had continued to meet online with some outdoor face to face sessions in small, controlled groups when restrictions allowed this.

The midweek children’s group “The NET”, for KS2 children, met until the pandemic and then moved online but was not operational in this year. The Monday night follow on to NET, “MORE” has enjoyed meeting online, with face-to-face meetings when allowed.

Those Ichthians who were comfortable being on camera continued to meet online on Sunday mornings through much of 2021 and started to meet in person again when COVID-19 restrictions allowed.

We ran three courses of Alpha online for those who are exploring the Christian faith, mainly made up of wedding and baptism couples. These have been very successful, and several people have come to faith through them.

‘CONNECT’ continued online as a follow-on course to Alpha for those who wanted to continue to explore, meeting in person once. It is appreciated by those who attend.

2. To be open to being church in new ways and new places, while affirming and strengthening the old where it is still serving us well.

When it was not safe to meet as a church family our online services were important for our spiritual wellbeing and helping to keep us connected and supporting each other as a church family. We ‘meet’ for online coffee after the Sunday service. Not all our church family find it easy to worship online and some, particularly older members, were unable to access these services.

From Easter Sunday, evening services at St John’s and all Sunday services at St Boniface were held in person. From May All Age Worship met outdoors on the local school field on the first Sunday of the month. We also held a Nativity service there which was very well attended and an outdoor Christingle service. Sadly, St Boniface Church was unable to hold their usual Christmas Carols this year due to COVID-19 concerns.

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Many church members, adults and children, have been involved in the online and in person services through recording music, doing actions to songs, reading Bible passages, leading the intercessions, giving children’s talks and participating in short interviews about their life during the week.

We have had one central online Bible Study group this year which members are encouraged to take part in. This has had the added benefit of enabling some couples with small children to attend together.

‘Messy Church’ met occasionally but was affected by COVID-19 restrictions.

The annual service for those who are bereaved during the year was held in person.

3. Following the example of Jesus, to bear witness to the God in whom we believe by serving in our working, social and community lives.

‘Coffee Break’ for those ‘home alone’, for those living with dementia and their carers was able to start again during the second half of the year.

Church members still support the local the food bank, the Street Pastors’ Team and the local Men’s Shed. The Men’s Shed rent St Boniface Church Hall at a favourable rate. These have all functioned, although differently, during the pandemic.

At St John’s we have had a number of creation themed services this year, and we were pleased to welcome Jean Morgan as a guest speaker from A Rocha. Two of our members have undertaken the BCM in Creation Care. They also, together with some members from Romsey Methodist, met with our MP to discuss climate finance.

We continue to provide Foundation Governors for the local primary schools. We had planned to run in person Harvest and Christmas services, but due to the COVID-19 numbers these had to be moved online at the last minute. The vicar also provided some online school assemblies.

St Boniface Church was unable to welcome any visitors from Germany this year.

4. To strive to make the best use of all that God has given us to build up his Kingdom .

We have paid staff to help deliver our Youth and Children’s work (between 10 and 20 hours a week) and our administration (6 hours a week).

The PCC actively supports several charitable causes, both financially and by raising awareness of their work. We have heard from representatives of a couple of these organisations this year. A small group meet periodically to review and consider charitable causes the PCC could support. We have a link with three churches in South Rwenzori, Uganda.

With less people worshiping in person this year there has been less opportunity for people to give financial gifts via the collection plate. The PCC has worked hard to encourage church members used to giving in this way to move to the Parish Giving Scheme or to set up a standing order. We have also continued to use the ‘Donate’ button on the website and contactless giving in church which makes it easier for people to donate.

The PCC is very grateful for all the volunteers who give of their time and skills in so many ways to further the vision of the church. In particular we want to thank our churchwardens Mr Randell McKay and Mr John Sofrin. We would also like to mention Mr John McGinty who has helped oversee the maintenance of our buildings and grounds. These people have all worked hard for us.

The ‘Friday Gang’ at St Boniface Church have continued to keep the church and churchyard tidy and arrange the flowers.

We are also very grateful to Chris O’Connor for all his efforts with our website.

Finally, thanks to the IT team who stepped up and spent many hours enabling our live-stream services.

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Church of England policy is that all those who work with children and/or adults at risk and all PCC members receive an enhanced DBS check with barred list checks where appropriate. All individuals in these roles and other leadership roles must undertake National Church safeguarding training as follows:

Role Basic
Awareness		 Foundation Leadership
Incumbents and clergy, includingthose that hold PTO
Licenced LayMinisters/Readers
Parish workers with children/adults at risk
(paid or volunteer)
Leaders/Supervisors of work with children/adults at risk
(paid or volunteer)
Parish SafeguardingOfficers
Churchwardens
PCC Members
PCC SafeguardingLeads
Youth and Children’s Pastors

We have Safeguarding policies for Youth and Children, Vulnerable Adults as well as a Domestic Violence policy. We have reviewed our Health and Safety policies and our Fire Risk Assessments this year. We also have a Privacy Policy which is available on our website and to which a link is given on every email sent out by the Parish Office.

Buildings

Both churches and halls have been properly maintained

St Boniface Church

Church

Work has continued on the vestry furnishing and fittings

Hall

Churchyard

Car Park

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

St John’s Church

Church

St John’s Hall

Churchyard

Financial review

As we started the year in lock down, we were grateful that many church members had switched to giving by online methods (by direct debit through the Parish Giving Scheme, by standing order and by online bank transfer).

Our income benefited as our hall users returned and couples were able to marry in our churches without too many restrictions.

A highlight of the year was the success of obtaining a grant from Historic England’s Covid-19 Emergency Heritage at Risk Response Fund, which enabled us to appoint a contractor to carry out urgent roof repairs at St Boniface Church.

The Diocese graciously reviewed its budget, and the requested Common Mission Fund contribution was substantially lower than the amount requested in the previous year. This enabled the charity to consolidate its financial position.

Expenditure included:

Following a review by the Diocese of its budget, our Common Mission Fund commitment for 2022 is £99,755, up from £93,456 in 2021.

Reserves Policy

It is PCC policy to maintain a balance on the unrestricted funds, which equates to approximately six months’ unrestricted payments, to cover the imminent payments to the Common Mission Fund, pay salaries and to cover emergency situations that may arise from time to time including urgent building repairs. The balance on 31 December 2021 met this target.

Funds not needed immediately are invested via a loan to the Winchester Diocesan Board of Finance, the CBF Church of England Deposit Fund (CCLA) and in a CAF Gold Deposit Account.

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Plans for the future (as at 31/12/21):

St Boniface Church

St John’s Church

Risk Management

The major risks to which the PCC is exposed have been reviewed and systems or procedures designed to manage those risks have been established. Details of these are in the risk policy.

Structure, governance and management

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a registered charity.

Members of the PCC are elected by the Annual Parochial Church Meeting (APCM), appointed ex-officio, or co-opted in accordance with the Church Representation Rules.

Church members are encouraged to stand for election to the PCC. Elected PCC members serve for 3 years and retire on a rotation basis, thus ensuring there are always experienced members on the PCC. At the first PCC meeting after the annual meeting the vicar explains the way the PCC works. There is a booklet distributed to new PCC members explaining the responsibilities of Trustees.

The PCC is responsible for a wide range of matters affecting the parish, including risk management, Health & Safety compliance, equality legislation, GDPR, and the safeguarding children and adults at risk of harm.

In their capacity as trustees, members of the PCC are responsible for the stewardship of funds and for the appropriate accounting and reporting of the parish finances. The PCC is registered with the Charity Commission (registration no 1130927) and is therefore responsible for ensuring compliance with the Public Benefit requirement.

Standing Committee – this is the only sub-committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the full PCC.

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Administrative information

St Boniface Church, Nursling and St John’s Church, Rownhams are part of the Diocese of Winchester within the Church of England.

All correspondence should be addressed to the Parish Office, 27 Horns Drove, Rownhams, Southampton, SO16 8AH.

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

Treasurer

Mrs Linda Purkess

Licenced Lay Minister

Mrs Jean Wylde with special responsibility for St Boniface (deceased November 2021)

Ex Officio Members

Incumbent: Rev Graeme Dixon (chairman) Honorary Curate: Rev Jim Stanley-Smith (non-voting) Wardens: Mr John Holden (until May 2021) Mr Randell McKay (from May 2021) Mr John Sofrin

Elected Members:

Mrs Lynn Black PCC Secretary

Mr Matthew Cambridge Mrs Christine Owen (from May 2021) Miss Jane Coomer (until May 2021) Deanery Synod Mr John Pennells (until May 2021) Mrs Glennis Gould Mr Jason Phelps (from May 2021) Mr Simon Harris Mrs Fiona Skidmore Mrs Angela Jones Mrs Katrina Stout (from May 2021) Deanery Synod Mr Clive Jones Mrs Marion Swinerd (until May 2021) Ms Kathryn Lowe (from May 2021) Mrs Avis Wood Mrs Isabel Murray Deanery Synod Mrs Angela Wright (from May 2021)

Co-opted Members:

Mrs Linda Purkess PCC Treasurer

Affiliation

Revd Graeme Dixon (Chairman)

Date: 17 March 2022

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Independent Examiner’s Report

I report to the trustees on my examination of the financial statements of Nursling and Rownhams Parochial Church Council (registered charity number 1130927) for the year ended 31 December 2021, which are set out on pages 10 to 19.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; or

  2. the financial statements do not accord with those records.

I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the financial statements to be reached.

Signed: E Arnold

Name: Mrs E Arnold 62 Rockall Close Lordshill Southampton SO16 8EH

Date: 17 March 2022

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Statement of Responsibilities

of the Members of the Parochial Church Council

Under the Church Accounting Regulations 2006 and the Charities Act 2011, the Parochial Church Council (PCC) is required to prepare financial statements for each financial year, which give a true and fair view of the state of the financial position of the PCC at the end of the year, and of its financial activities during the year (unless the PCC is entitled to prepare financial statements on a payment and receipt basis). In preparing those financial statements, the members of the PCC are required to:

The members of the PCC are responsible for keeping proper accounting records, which disclose and ascertain with reasonable accuracy at any time the financial position of the PCC and to enable them to ensure that the financial statements comply with the Church Accounting Regulations 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Statement of Financial Activities for the year ended 31 December 2021

Notes
INCOMING RESOURCES
Voluntary income
2(a)
Activities for generating funds
2(b)
Income from investments
2(c)
Income from church activities
2(d)
Other incoming resources
2(e)
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Cost of generating voluntary income
3(b)
Fund-raising trading costs
3(c)
Church activities
3(a)
Governance costs
3(d)
TOTAL RESOURCES EXPENDED
NET IN/(OUT) GOING
RESOURCES
Net transfers between funds
NET MOVEMENT IN FUNDS
BALANCES B/FWD AT 1 JANUARY
BALANCES C/FWD AT 31 DECEMBER		 Unrestricted
Funds
Note 6(a)
£
125,385
141
261
24,399
80
150,266
224
-
128,712
-
128,936
21,330
-
21,330
86,686
108,016		 Restricted
Funds
Note 6(b)
£
37,293
27
44
-
-
37,364
-
-
36,448
-
36,448
916
-
916
45,036
45,952		 Endowment
Fund
Note 6(c)
£
-
-
3
-
-
3
-
-
-
-
-
3
-
3
535
538		 Total
2021
£
162,678
168
308
24,399
80
187,633
224
-
165,160
-
165,384
22,249
-
22,249
132,257
154,506		 Total
2020
£
141,802
335
569
15,758
80
158,544
151
-
141,191
-
141,342
17,202
-
17,202
115,055
132,257

None of the Parochial Church Council’s activities were acquired or discontinued during the financial period.

There were no recognised gains or losses other than the net movement of funds for the financial periods shown above.

The notes on pages 12 to 19 form part of these financial statements.

10

Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Balance Sheet as at 31 December 2021

FIXED ASSETS
Tangible fixed assets
CURRENT ASSETS
Debtors:
Gift Aid tax recoverable
Prepayments
Accrued income
Cash and Bank balances:
WDBF Loan Account
Bank Deposit Accounts
Bank Current Accounts
Cash in hand
TOTAL CURRENT ASSETS
CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE
YEAR
Accrued expenses
Deferred income
NET CURRENT ASSETS
NET ASSETS
PARISH FUNDS
Unrestricted
Restricted
Endowment		 Notes
5		 Unrestricted
Funds
Note 6(a)
£
1,036
1,088
911
1,676
3,675
47,394
37,479
21,455
39
106,367
110,042
(812)
(2,250)
106,980
108,016
108,016
-
-
108,016		 Restricted
Funds
Note 6(b)
£
-
18
-
8
26
6,591
31,351
7,925
75
45,942
45,968
(16)
-
45,952
45,952
-
45,952
-
45,952		 Endowment
Fund
Note 6(c)
£
-
-
-
1
1
522
-
15
-
537
538
-
-
538
538
-
-
538
538		 Total
2021
£
1,036
1,106
911
1,685
3,702
54,507
68,830
29,395
114
152,846
156,548
(828)
(2,250)
153,470
154,506
108,016
45,952
538
154,506		 Total
2020
£
1,811
1,277
1,095
685
3,057
54,507
59,069
22,607
130
136,313
139,370
(5,150)
(3,774)
130,446
132,257
86,686
45,036
535
132,257

The notes on pages 12 to 19 form part of these financial statements.

The financial statements were approved by the Parochial Church Council on 17 March 2022

and signed on its behalf by:

Graeme Dixon Revd Graeme Dixon (Chairman)

Linda Purkess Mrs Linda Purkess (Treasurer)

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Notes to the financial statements

1. Accounting policies

a) Accounting convention

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and SORP FRS102.

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of other church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

b) Funds

Unrestricted funds - general funds which can be used for PCC ordinary purposes. Some unrestricted funds have been designated for specific purposes or projects.

There are five unrestricted funds:

i) General Fund

This represents the funds of the PCC that are not subject to any special restrictions regarding their use and is available for application to the general purposes of the PCC.

ii) Churches Repair Fund

This is a designated fund for the purpose of carrying out repair work to St. Boniface Church, Nursling and St. John’s Church, Rownhams.

iii) Halls Repair Fund

This is a designated fund for the purpose of carrying out repair work to Nursling Church Hall and Rownhams Church Hall.

iv) St. John’s Flower Fund

This is a designated fund for the purpose of providing floral decorations for St. John’s Church. The main source of income is from wedding couples.

v) Youth Fund

This is a designated fund for the purpose of supporting work with youth, children and families.

Restricted funds - 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 the year is carried forward as a balance on that fund.

There are seven restricted funds:

i) St. Boniface Church Fund

This fund is for donations received that are to be used specifically for the benefit of St. Boniface Church. This includes £700 which must be spent on repairs to the spire and £690 for carparking improvements.

ii) Memorial Garden Fund

This fund was set up in 2004 with a donation for the purpose of creating an additional remembrance garden in St. John’s churchyard.

iii) Buildings Development Fund

This fund was setup in 2008 for the purpose of improving the facilities at St. John’s Church, Rownhams. This includes £350 which must be spent on improving the seating.

iv) The NET Fund

This fund relates to the weekly ‘NET’ youth group for 7–11-year-olds and the weekly ‘MORE’ youth group for 11–16-year-olds. These groups raise funds to cover their running costs and any surplus is used for youth and children’s work.

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Notes to the financial statements (continued)

Restricted funds (continued)

v) Twin Spires Heritage Appeal Fund

This fund is for improvements and maintenance of the churches and halls.

vi) Outreach Fund

This fund is for community outreach activities, such as support costs for ‘Coffee Break’, ‘Messy Church’ and Parish Easter and Christmas cards.

Endowment funds - these are funds, the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.

The Hann legacy endowment fund was set up in 1996 with a legacy of £500 from Mr Edmund Philip Hann. The income generated from the legacy is to be used for the upkeep of St. John’s churchyard.

c) Incoming resources

Planned giving, collections and donations are recognised when received. 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. Revenue from weddings is recognised at the time that the weddings take place and any deposits received in advance are shown as a deferred income liability on the balance sheet until that time. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

d) Resources expended

Resources expended are accounted for on an accruals basis and are accounted for gross.

e) Fixed assets

Consecrated and beneficed property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011.

Movable church furnishings held by the vicar and church wardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the churches’ inventory, which can be inspected. For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred.

Equipment used within the church premises is depreciated on a straight-line basis over either three years for office equipment or four years for other equipment. The Challen Grand Piano is being depreciated on a straight-line basis over ten years. Individual items with a purchase price of £450 or less are written off when the asset is acquired.

f) Current assets

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

Short-term deposits include cash held on deposit either with the Winchester Diocesan Board of Finance (WDBF) Loan Account or in various bank accounts.

Stocks of items held for resale have not been valued and included in the financial statements as the value is deemed to be insignificant.

g) Current liabilities

Revenue from weddings is recognised at the time that the weddings take place and any deposits received in advance are shown as a deferred income liability on the balance sheet until that time.

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Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Notes to the financial statements (continued)

2. Incoming resources



a) Voluntary income
Planned giving:
- Planned giving under Gift Aid
- Tax recoverable
- Other tax efficient planned giving
- Other planned giving
Collections:
- At all services for ordinary purposes
- Retiring and other collections for missions
and charities, including tax recoverable
Grants:
- War Graves Commission
- Parish Council for upkeep of churchyards
- Historic England for roof repairs at St.
Boniface Church
- Barker-Mill Foundation for work at St.
Boniface Church
- Barker-Mill Foundation for Mill Monument
translation
- Barker-Mill Foundation towards the
insurance of the Mill monument
- Grants for path improvements
(HCC/TVBC/Taylor Wimpey)
- Listed places of worship grant scheme
- TVBC COVID-19 Support grant
Donations, including tax recoverable under
Gift Aid, for salary of youth minister
Sundry donations, including tax recoverable
Legacies
b) Activities for generating funds
Fund raising activities
c) Income from investments
Bank and other interest
d) Income from church activities
Fees for weddings and funerals
Weddings and funerals – extras
Letting of Church and Halls
Parish magazine
Sale of Bible reading notes
‘The NET’ subs and tuck shop
e) Other ordinary incoming resources
Rent for use of land for electricity pole		 Unrestricted
Funds
£
67,996
16,999
7,290
2,911
3,417
854
60
250
-
-
-
220
-
-
-
3,750
21,638
-
125,385
141
141
261
8,918
2,510
11,565
1,081
325
-
24,399
80		 Restricted
Funds
£
-
-
-
-
-
-
-
-
25,000
-
153
-
-
6,270
-
-
3,870
2,000
37,293
27
27
44
-
-
-
-
-
-
-
-		 Endowment
Fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3
-
-
-
-
-
-
-
-		 Total
2021
£
67,996
16,999
7,290
2,911
3,417
854
60
250
25,000
-
153
220
-
6,270
-
3,750
25,508
2,000
162,678
168
168
308
8,918
2,510
11,565
1,081
325
-
24,399
80		 Total
2020
£
66,463
16,616
7,540
3,498
3,438
1,242
60
250
-
6,050
-
227
750
-
5,000
3,975
25,693
1,000
141,802

335
335
569
5,364
510
8,976
572
278
58
15,758

80

14

Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Notes to the financial statements (continued)

3. Resources expended



a) Church activities
Missionary and charitable giving:
- Church overseas
- Relief and development agencies
- Home mission and other Church
societies
Ministry:
- Diocesan Commission Mission Fund
- Working expenses of incumbent
Church running and maintenance
Depreciation of fixed assets
Youth work
Parish magazine
Upkeep of grounds and churchyards
Running costs of halls
Payments to service weddings and
funerals
Training
Outreach costs
‘The NET’ costs
Administration costs (including Parish
Administrator)
Purchase of Bible reading notes
Major repairs & refurbishment work:
- Rownhams Church
- Nursling Church
- Rownhams Church Hall
Proposed car park at Nursling Church
Buildings development
b) Cost of generating voluntary
income
Donation envelopes and
online/contactless donation charges
c) Fund-raising trading costs
Fund raising events
d) Governance costs
Governance costs		 Unrestricted
Funds
£
1,309
149
1,470
93,456
653
9,793
621
8,620
223
437
4,334
2,498
215
-
-
4,609
325
-
-
-
-
-
128,712
224
-
-		 Restricted
Funds
£
-
-
-
-
-
-
154
-
-
-
-
-
-
259
-
-
-
-
36,035
-
-
-
36,448
-
-
-		 Endowment
Fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2021
£
1,309
149
1,470
93,456
653
9,793
775
8,620
223
437
4,334
2,498
215
259
-
4,609
325
-
36,035
-
-
-
165,160
224
-
-		 Total
2020
£
1,343
285
1,776
102,373
669

7,120
990
7,146
120
3,769
4,728
919
223
491
68
5,214
277
1,737
1,050
-
893
-
141,191
151
-
-

15

Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Notes to the financial statements (continued)

4. Staff costs

a. Wages and salaries

During the year the PCC employed a part-time Parish Administrator, a part time cleaner and two part-time Youth, Children and Families Ministers. In addition, small payments were made to those who carried out supporting duties at weddings and funerals.

b . Payments to PCC members and connected parties

No PCC member, or any connected party, received any remuneration for acting as a trustee of the charity.

No person connected with the PCC has been paid or is payable remuneration or other benefits from the funds of the charity (other than being reimbursed costs properly incurred).

5. Fixed assets

Tangible
Actual cost
At 1 January 2021
Additions at cost
Disposals at cost
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
Disposals
At 31 December 2021
Net Book Value
At 31 December 2021
At 31 December 2020		 Church
Equipment
£
5,293
-
-
5,293
5,139
154
-
5,293
-
154		 Challen
Grand
Piano
£
6,215
-
-
6,215
4,558
621
-
5,179
1,036
1,657		 Total
£
11,508
-
-
11,508
9,697
775
-
10,472
1,036
1,811

Church equipment comprises a digital piano, photocopier, laptop computers, a Hymnal Plus player unit, projector and software.

All items are fully depreciated except the digital piano, which was purchased during 2018.

The Challen Grand Piano was purchased during 2013 and is being depreciated over ten years.

16

Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Notes to the financial statements (continued)

6. Analysis of funds

Analysis of funds
a) Unrestricted
Voluntary income
Activities for generating funds
Income from investments
Church activities
Other incoming resources
Total incoming resources
Voluntary income costs
Fund-raising trading costs
Church activities
Governance costs
Total resources expended
Net in/(out) going
resources
Transfers between funds
Net movement of funds
Balances b/fwd at 1 January
Balances c/fwd at 31 Dec
Represented by:
Fixed assets- tangible
Current assets
Debtors:
Gift Aid tax recoverable
Prepayments
Accrued Income
Cash and Bank balances:
WDBF Loan Account
Bank Deposit Accounts
Bank Current Accounts
Cash in hand
Current assets
Creditors: amounts falling
due within one year
Accrued expenses
Deferred income
Total net assets		 Undesignated
General
Fund
£
125,384
141
2
23,219
80
148,826
224
-
126,640
-
126,864
21,962
(1,200)
20,762
32,090
52,852
1,036
1,088
911
1,615
3,614
-
34,637
16,560
24
51,221
54,835
(769)
(2,250)
52,852		 Designated
Designated
Churches
Youth
Repair
Fund
Fund
£
£
-
-
-
-
-
249
-
-
-
-
-
249
-
-
-
-
1,047
-
-
-
1,047
-
(1,047)
249
1,200
-
153
249
5,538
46,748
5,691
46,997
-
-
-
-
-
-
-
59
-
59
-
45,626
2,842
-
2,892
1,312
-
-
5,734
46,938
5,734
46,997
(43)
-
-
-
5,691
46,997		 Designated
Halls
Repair
Fund
£
-
-
10
-
-
10
-
-
-
-
-
10
-
10
1,811
1,821
-
-
-
2
2
1,768
-
51
-
1,819
1,821
-
-
1,821		 Designated
St.
John’s
Flower
Fund
£
1
-
-
1,180
-
1,181
-
-
1,025
-
1,025
156
-
156
499
655
-
-
-
-
-
-
-
640
15
655
655
-
-
655		 Total
2021
£
125,385
141
261
24,399
80
150,266
224
-
128,712
-
128,936
21,330
-
21,330
86,686
108,016
1,036
1,088
911
1,676
3,675
47,394
37,479
21,455
39
106,367
110,042
(812)
(2,250)
108,016		 Total
2020
£
131,077
202
444
15,700
80
147,503
151
-
132,909
-
133,060
14,443
-
14,443
72,243
86,686
1,657
1,237
1,095
672
3,004
47,394
26,477
16,988
90
90,949
93,953
(5,150)
(3,774)
86,686


17

Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Notes to the financial statements (continued)

6. Analysis of funds (continued)

b) Restricted
St. Boniface
Church
£
Incoming resources
Voluntary income
34,449
Activities for generating funds
-
Income from investments
3
Church activities
-

Total incoming resources
34,452
Outgoing resources
Cost of generating voluntary income
-
Church activities
36,189

Total outgoing resources
36,189
Net incoming/(outgoing)
resources
(1,737)
Transfers between funds
-
Net movement of funds
(1,737)
Balances brought forward at 1
January
14,138
Balances carried forward at 31
December
12,401
Represented by:
Fixed assets
Tangible fixed assets
-
Current assets
Debtors:
Gift Aid tax recoverable
-
Accrued income
-
-
Cash and Bank balances:
WDBF Loan Account
-
Bank Deposit Account
12,324
Bank Current Accounts
77
Cash in hand
-
12,401
Current assets
12,401
Creditors: amounts becoming
due and payable within one year
Accrued expenses
-
Total net assets
12,401		 Memorial
Garden
£
-
-
-
-
-
-
-
-
-
-
-
16
16
-
-
-
-
-
-
16
-
16
16
-
16		 Buildings
Develop.
£
1,300
-
38
-
1,338
-
-
-
1,338
-
1,338
18,913
20,251
-
18
8
26
6,591
12,168
1,466
-
20,225
20,251
-
20,251		 The
Twin
Spires
Heritage
NET
Appeal

£
£
-
289
-
27
-
3
-
-
-
319
-
-
-
-
-
-
-
319
-
-
-
319
926
6,233
926
6,552
-
-
-
-
-
-
-
-
-
-
648
6,211
278
341
-
-
926
6,552
926
6,552
-
-
926
6,552		 Outreach
£
1,255
-
-
-
1,255
-
259
259
996
-
996
4,810
5,806
-
-
-
-
-
-
5,747
75
5,822
5,822
(16)
5,806		 Total
2021
£
37,293
27
44
-
37,364
-
36,448
36,448
916
-
916
45,036
45,952
-
18
8
26
6,591
31,351
7,925
75
45,942
45,968
(16)
45,952		 Total
2020
£
10,725
133
120
58
11,036
-
8,282
8,282
2,754
-
2,754
42,282
45,036
154
40
12
52
6,591
32,592
5,607
40
44,830
44,882
-
45,036

18

Parochial Church Council Annual Report for 2021 Registered Charity Number 1130927

Notes to the financial statements (continued)

6. Analysis of funds (continued)

c) Endowment fund
Hann Legacy–St. John’s churchyard
Income from investments
Church activities
Net incoming resources
Fund at 1 January
Fund at 31 December
Represented by:
Cash and Bank balances:
WDBF Loan Account
Bank Current Accounts
Current assets:
Accrued income
Creditors: amounts becoming due and payable within one year
Accrued expenses
Total net assets		 2021
£
3
-
3
535
538
522
15
1
538
-
538		 2020
£
5
-
5
530
535
522
12
1
535
-
535

19