2020-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Pitsea With Nevendon

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REGISTERED CHARITY NUMBER 1131085

The Parish of Pitsea with Nevendon

Report of the Trustees and Unaudited Financial Statements

For the year ended 31st December 2020

Michael Letch & Partners LLP Accountants & Registered Auditors 146 High Street Billericay Essex CM12 9DF

The Parish of Pitsea with Nevendon

Contents of the Financial Statements for the year ended 31st December 2020

	Page
Report to the Trustees / Members	1
Independent Examier's Report	2
Statement of Financial Activities	3
Balance Sheet	4
Notes to the Financial Statements	6-10

The Parish of Pitsea with Nevendon Report of the Trustees for the Year Ended 31 December 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1131085

Principal address

The Rectory Rectory Road Pitsea Basildon Essex SS13 2AA

Trustees

Revd Simon Law Ingrid Doggett Norman James Hiscock David Ridler Doreen Fariman Chistine Ridler Sarah Law Martin Gillham (until 18th October 2020) Paul Hayden (from 24th March 2019) Elizabeth Jeffery (until 18th October 2020) Cauline Laroque (until 18th October 2020) Jacqui Moss Sylvia Hiscock Fiona Anne McCartrney (from 18th October 2020) Susan Hatton (until 12th October 2020) Christine Rule Viva Norma Simpson (from 18th October 2020) Winifred Adeboye (until 18th October 2020)

Independent examiner

Michael Letch & Partners LLP Accountants 146 High Street Billericay Essex CM12 9DF

Approved by order of the board of trustees on 17th May 2021 and signed on its behalf by:

.............................................

Trustee - Rev Simon Law

Page 1

Independent Examiner's Report to the Trustees of The Parish of Pitsea with Nevendon

Independent examiner's report to the trustees of The Parish of Pitsea and Nevendon

I report to the charity trustees on my examination of the accounts of the The Parish of Pitsea and Nevendon (the Trust) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 Trust as required by section 130 of the Act; or 2 the accounts do not accord with those records; or
3 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Michael Letch & Partners LLP Accountants 146 High Street Billericay Essex CM12 9DF

Date: .............................................

Page 2

The Parish of Pitsea with Nevendon - 1131085

Statement of Financial Activities

For the period from 01 January 2020 to 31 December 2020

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Unrestricted Designated Restricted Total Prior year
funds funds funds funds total funds
Note
Incoming resources
Incoming resources from generated funds
Voluntary income 42,574 — — 42,574 54,237
Activities for generating funds 30 — — 30 66
Investment income 242 417 — 659 1253.24
Incoming resources from charitable activities 2,909 4,903 293 8,106 24,430
Other incoming resources — — 1,405
Total income 6 45,755 5320.46 293 51,369 81,391
Resources used
Cost of generating funds
Cost of generating voluntary income 175 — — 175 17
Charitable activities 59,606 6,964 289 66,859 84,759
Governance costs 715 — — 715 —
Total expenditure 6 60,496 6,964 289 67,749 84,776
Net income / (expenditure) resources before transfer (14,741) (1,644) 4 (16,381) (3,385)
Transfers
Gross transfers between funds - in 36,656 19,168 — 55,824 21,431
Gross transfers between funds - out (11,495) (44,329) — (55,824) (21,431)
Other recognised gains / losses
Net movement in funds 10,419 - 26,804 4 (16,381) (3,385)
Reconciliation of funds
Total funds brought forward (9,448) 535,902 144914 671,367 674,752
Total funds carried forward 971 509,097 144918 654,987 671,367
Represented by
Unrestricted
General fund 971 — — 971 (9,448)
Designated
Buildings Capital value — 497,919 — 497,919 497,919
NEVENDON COMMUNITY HALL — 5208 — 5,208 6,215
PARISH FABRIC FUND — 3749 — 3,749 20,381
ST GABRIELS CENTRE — 2221 — 2,221 3752
ST PETERS DCC — — — 10
St Gabriels DCC — — — 7,625
Restricted
PITSEA SALE OF LAND TRUST — 144,650 — 144,650 144,650
ST GABRIELS YOUTH GROUP — 268 — 268 264
971 654,015 654,987 671,367
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Page 3

The Parish of Pitsea with Nevendon - 1131085

Balance sheet (Summary) As at: 31 December 2020

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As at 31/12/2020 As at 31/12/2019
Note £ £
Fixed assets
Tangible assets 4 497,919 497,919
497,919 497,919
Current assets
Stocks and work in progress 15 15
Cash at bank and in hand 157,053 173,433
157,068 173,448
Net current assets less current liabilities 157,068 173,448
Total assets less current liabilities 654,987 671,367
Total net assets less liabilities 654,987 671,367
Represented by
Unrestricted
Unrestricted - General fund 971 (9,448)
Designated
Designated - Buildings Capital value 497,919 497,919
Designated - ST GABRIELS CENTRE 2,221 3752
Designated - NEVENDON COMMUNITY HALL 5,208 6,215
Designated - PARISH FABRIC FUND 3,749 20,381
Designated - St Gabriels DCC — 7,625
Designated - ST PETERS DCC — 10
Restricted
Restricted - PITSEA SALE OF LAND TRUST 144,650 144,650
Restricted - ST GABRIELS YOUTH GROUP 268 264
Funds of the church 7 654,987 671,367
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The financial statements were approved by the board of trustees on 17th May 2021 and were signed on its behalf by:

………………………………. Trustee-Rev Simon Law

Page 4

The Parish of Pitsea with Nevendon Notes to the Financial Statements For the year ended 31st December 2020

1 ACCOUNTING POLICIES

Basis of Preparing the Financial Statements

The financial statements of the charity, which is a public benefit entityunder FRS 102, have been prepared in accordance with the Charities SORP(FRS 102) 'Accounting and Reporting

Income

All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds,

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or construtive obligation comitting the charity to that expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Fund Accounting

Unrestricted funds can be used in accordance with charitable objectives at the discretion of the Trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2 TRUSTEES REMUNERATION AND BENEFITS

There were no Remuneration or Benefits of any kind paid to any of the Troutees.

3 STAFF COSTS

The Parochial Crurch Council did not have any Staffing Costs in the year.

4 TANGIBLE FIXED ASSET

Freehold Land and Buildings accounted for at cost and not depreciated: £497,919 A breakdown is in note 8

5 RELATED PARTY DISCLOSURE

There were no related party transactions in the year ended 31st December 2020

Page 5

The Parish of Pitsea with Nevendon - 1131085

Fund movement summary Selected period: 01 January 2020 to 31 December 2020

Note 7.

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Fund Fund Balances Incoming Outgoing Transfers Gains and Journal Enties Fund balances
brought forward Resources Resources Losses Carried forward
Buildings - BuildingsCapital value 497,919 — — — — — 497,919
NCH - NEVENDONCOMMUNITY HALL 6,215 1,748 2,245 (509) — — 5,208
PARISH - PARISHFABRIC FUND 20,381 109 518 (16,223) — — 3,749
LANDSALE - PITSEASALE OF LAND TRUST 144,650 — — — — — 144,650
TITHE - PITSEA TITHECHANCEL — — — — — — —
CENTRE - ST GABRIELSCENTRE 3751.96 3,172 4,200 (502) — — 2,221
PLAYGROUP - STGABRIELS PLAYGROUP — — — — — — —
YOUTHGROUP - STGABRIELS YOUTHGROUP 264 293 289 — — — 268
SPDCC - ST PETERS DCC 10 0.11 — (10) — — —
SGDCC - St Gabriels DCC 7,625 292 — (7,917) — — —
General - General fund -9,448 45,755 60,496 25,161 — — 971
Totals 671,367 51,369 67,749 — — — 654,987
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Page 6

The Parish of Pitsea with Nevendon - 1131085 Analysis of income and expenditure Selected period: 01 January 2020 to 31 December 2020

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Total
Note 6. Unrestricted Designated Restricted Endowment This year Last year
Incoming resources
Incoming resources from generated funds
Voluntary income
0101 - Gift Aid - Bank (St Gabriels) 1030 — — — 1030 942
0102 - Gift Aid Bank (St Peters) 735 — — — 735 660
0103 - GIFT AID BANK (Non Churchspecific) 3,088 — — — 3088 3,000
0110 - Gift Aid - Envelopes (StGabriels) 6,611 — — — 6611 5,594
0111 - Gift Aid - Envelopes (St Peters) 4,735 — — — 4735 9,103
0201 - Other planned giving (StGabriels)Non GA 1235 — — — 1235 813.3
0202 - Other Planned Giving (StPeters)Non GA 1,904 — — — 1904 1,468
0301 - Loose plate collections (StGabriels) 2,227 — — — 2227 6,800
0302 - Loose Plate Collections (StPeters) 321 — — — 321 1,493
0402 - Regular Gift Days - NON GIFTAID — — — — — 205
0502 - One off Gift Aid (St Gabriels) 550 550 —
0502 - One off Gift Aid (St Peters) 1020 — — — 1020 —
0550 - Donations appeals etc (StGabriels) 5,369 — — — 5,369 2,932
0552 - Flower Fund Donations - StGabriels — — — — — 184
0553 - Donations Appeals etc. StPeters 865 — — — 865 1,293
0554 - Tea/Coffee Donations St G's — — — — — —
0555 - Donations/Appeals (Parish) 7239 — — — 7239 559
0558 - Flower Fund donations STPeter's — — — — — 75
0559 - Teas With Style 136 — — — 136 454
0601 - Tax recoverable on Gift Aid 5,509 — — — 5,509 6,842
0801 - Recurring grants — — — — — 11821
Voluntary income Sub-totals 42,574 — — — 42,574 54,238
Activities for generating funds
1220 - Bookstall sales - fund raising 30 — — — 30 66
Activities for generating funds 30 — — — 30 66
Investment income
1020 - Bank and building society 242 417 — — 659 1253
i
Investment income Sub-totals 242 417 — — 659 1253.24
Incoming resources from charitable activities
Incoming resources from charitable activities
0903 - Youth Club Tuck Shop Income — — 293 — 293 574
0904 - Other Youth Club Income — — — — — 20
1101 - Fees for weddings and funerals 672 — — — 672 1,275
1103 - Banns Fees - Clergy 90 — — — 90 220
1105 - Marriage fees - St Gabriels 778 — — — 778 890
1107 - Funeral Fees - St Gabriels 265 — — — 265 356
1108 - Funeral Fees - St Peters 449 — — — 449 3,227
1109 - Marriage/BapstismalCertificates 58 — — — 58.29 47
1115 - Mileage paid to Clergy(Funerals etc) 597 — — — 597 412.21
1116 - Funeral fees at Crematorium — — — — — 623
1240 - Church hall lettings - fundraising — 3,172 — — 3,172 9,022
1241 - Hall lettings - fund raising StPeter's — 1,732 — — 1,732 7,014
1242 - Rent from Church premises(Vestry etc) — — — — — 750
Incoming resources fromcharitable activities Sub-totals 2,909 4,903 293 — 8,106 24,430
Incoming resources fromcharitable activities Totals 2,909 4,903 293 — 8,106 24,430
Other incoming resources
Other incoming resources
0901 - Other funds generated — — — — — 52
0905 - Retreat Payments In — — — — — 1353
Other incoming resources Sub-totals — — — — — 1405
Other incoming resourcesTotals — — — — — 1405
Incoming resourcesGrand totals 45,755 5,320 293 — 51,369 81,392
Resources used
Cost of generating funds
Cost of generating voluntary income
1701 - Fees paid to fund raisers 100 — — — 100 —
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Page 7

The Parish of Pitsea with Nevendon - 1131085 Analysis of income and expenditure Selected period: 01 January 2020 to 31 December 2020

Note 6. Church office - telephone 2322 - Music Expenses St Peters 2541 - Children's Club etc. 1710 - Costs of applying for grants 1740 - Presents for leaving clergy Cost of generating voluntary *Charitable activities* Charitable activities 1750 - Retreat - Payments Out *Cost of generating fundsTotals* 1802 - Children's Society 1801 - Giving to missionary societies 1870 - Secular charities 1830 - Giving - relief and developmentagencies 1911 - Assigned fees 1910 - Ministry parish share etc 2101 - Working expenses ofincumbent 2002 - Organist/Caretaker fees 2150 - Vicar's telephone 2102 - Clergy expenses paid inadvance 2201 - Parish training and mission 2151 - Vicar's mileage expenses 2301 - Church running - insurance StGabriels 2320 - Organ / piano tuning 2302 - Church running - insurance StPeters 2330 - Church maintenance StGabriels 2321 - Music Expenses St Gabriels 2332 - Visual aids for services 2331 - Cleaning 2334 - Flowers purchased 2333 - Children's services costs 2340 - Upkeep of services 2335 - Church Maintenance St Peters 2360 - Administration 2350 - Upkeep of churchyard 2363 - Catering Costs St Peters 2361 - Catering costs St Gabriels 2380 - Licences St Gabriels 2364 - Catering Costs - Parish 2382 - Affiliation Fees 2381 - Licences St Peters 2401 - Church running - electric (StGabriels) 2390 - Refund of Marriage fees 2410 - Church running - gas StGabriels 2402 - Church Running - electric StPeters 2440 - Church running - heating andlighting 2420 - Church running - water (StGabriels) 2460 - Bank Charges 2450 - Church Running - OtherFacilities St G's 2521 - Hall running - electricity 2510 - Bookstall costs 2523 - Hall running - insurance 2522 - Hall running - gas 2525 - Hall running - telephone 2524 - Hall running - maintenance 2527 - Hall running - heating andlighting 2526 - Hall running - water 2542 - Youth Club - Other costs 2540 - Youth Club running expenses 2710 - Church major repairs -installation *Charitable activities Totals* Charitable activities Sub-totals 2601 - Governance costsexamination/audit fee *Governance costs* Governance costs		Total Last year Unrestricted Designated Restricted Endowment This year 17 — — — — — 75 — — — 75 —

		175 — — — 175 17

		44 44 — 167 167 9 — — — 300 — — — 17 175 — — — 175 450 7,111 — — — 7,111 438 — — — — — 120 1353 — — — 1353 (60) 3091 — — — 3091 27,990 250 — — — 250 1,305 29,440 — — — 29,440 — 59 — — — 59 316 78 — — — 78 150 645 — — — 645 542.41 — — — — — 1,567 63 — — — 63 1348 794 — — — 794 1,184 — — — 1,184 1,167 836 — — — — — 194 857 — — — 857 — — — 1045 — — — 1045 876 434 — — — 434 — — — — — 1791 (90) — — — (90) 147 540 280 — — 821 117 12 — — — 12 255 — — — — — 30 1,801 — — — 1,801 1,396 96 — — — 96 5,139 3,227 — — — 3,227 3,694 3,190 — — — 3,190 221 — — — — — 45 8 — — — 8 687 — — — — — 550 100 — — — 100 155 322 — — — 322 115 — — — — — 50 505 — — — 505 640 580 — — — 580 1,128 1,489 — — — 1,489 1,745 656 — — — 656 68 — — — — — 854 65 — — — 65 68 — — — — — 20.83 — — — — — 39 39 906 — — 945 1,205 42 — — — 42 2,500 — 2,121 — — 2,121 1,987 — 1,208 — — 1,208 3,081 — 476 — — 475.62 406 — 1,288 — — 1,288 — — 637 — — — — — 228 — 166 — — 166.32 1123 — — — — — 302 — — 289 — 289 9 — 400 518 — — 918 16798

		59,606 6,964 289 — 66,859 84,759

		59,606 6,964 289 — 84,759 715 — — — 715 — 66,859

Page 8

The Parish of Pitsea with Nevendon - 1131085 Analysis of income and expenditure Selected period: 01 January 2020 to 31 December 2020

Note 6. Governance costs Sub-totals Resources used *Governance costs Totals*		Total Last year Unrestricted Designated Restricted Endowment This year 715 715 — — — —

		715 715 — — — —

		84,776 60,496 6,964 289 — 67,749

Page 9

The Parish of Pitsea with Nevendon - 1131085

Statement of Assets and Liabilities (by fund) As at: 31 December 2020

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Note 8.
2020 2019
Buildings Capital value : Designated
Fixed assets
6400: St Gabriels Church Centre 363,533 363,533
6401: Nevendon Community Hall 134,386 134,386
497,919 497,919
Total for Buildings Capital value : Designated 497,919 497,919
NEVENDON COMMUNITY HALL : Designated
Current assets
6505: Barclays 20250228 (NCH) 304
6512: TSB 18927060 (NCH) 1,386 2,020
6524: CCLA Deposit 608369001D (NCH) 3,822 3,803
6526: CCLA Deposit 608369003D (SPDCC FABRIC) 88
5,208 6,215
Total for NEVENDON COMMUNITY HALL : Designated 5,208 6,215
PARISH FABRIC FUND : Designated
Current assets
—
6501: Barclays 10486345 (PCC) (98)
6510: TSB 18925568 (PCC) — 13321
6528: CCLA Deposit 608246002D (PARISH FABRIC F 3,749 7159
3,749 20,381
Total for PARISH FABRIC FUND : Designated 3,749 20,381
PITSEA SALE OF LAND TRUST : Restricted
Current assets
6527: CCLA Deposit 108001447D (LANDSALE) 144,650 144,650
144,650 144,650
Total for PITSEA SALE OF LAND TRUST : Restricted 144,650 144,650
ST GABRIELS CENTRE : Designated
Current assets
6504: Barclays 30773573 (CENTRE) — 274
6511: TSB 18926660 (CENTRE) 2,215 3,472
6521: CCLA Deposit 608393002D (CENTRE) 6 6
2,221 3,752
Total for ST GABRIELS CENTRE : Designated 2,221 3,752
ST GABRIELS YOUTH GROUP : Restricted
Current assets
6515: TSB 18927468 (YTH GROUP) 229 157
6591: Petty Cash (YTH GROUP) 39 107
268 264
Total for ST GABRIELS YOUTH GROUP : Restricted 268 264
ST PETERS DCC : Designated
Current assets
—
6501: Barclays 10486345 (PCC) (7,575)
6526: CCLA Deposit 608369003D (SPDCC FABRIC) — 7,585
10.00
Total for ST PETERS DCC : Designated 10.00
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Page 10

The Parish of Pitsea with Nevendon - 1131085

Statement of Assets and Liabilities (by fund) As at: 31 December 2020

Note 8. Grand Total *Current assets* 6501: Barclays 10486345 (PCC) St Gabriels DCC : Designated 6510: TSB 18925568 (PCC) 6523: CCLA Deposit 608246001D (SGDCC) 6526: CCLA Deposit 608369003D (SPDCC FABRIC) Total for St Gabriels DCC : Designated General fund : Unrestricted *Current assets* 6501: Barclays 10486345 (PCC) 6504: Barclays 30773573 (CENTRE) 6505: Barclays 20250228 (NCH) 6524: CCLA Deposit 608369001D (NCH) 6510: TSB 18925568 (PCC) 6511: TSB 18926660 (CENTRE) 6512: TSB 18927060 (NCH) 6515: TSB 18927468 (YTH GROUP) 6523: CCLA Deposit 608246001D (SGDCC) Total for General fund : Unrestricted 6560: Stock in Hand 6591: Petty Cash (YTH GROUP) 6592: Petty Cash (PCC)	2020		2019
	— — — — — — — — 583 — (139) 534 — 971 971 654,987 15 (28) 7		10,516.96 3690 1,091 (7,673) 7,624.93 7,624.93 (2,844) (274) (304) 3 (4,484) (190) (139) (1,091) (120) (9,448) (9,448) 15 (28) 7

			671,367

Page 11