2021-12-31-accounts

Parish of WROUGHTON and WICHELSTOWE

2021

ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL

THE PAROCHIAL CHURCH COUNCIL OF WROUGHTON AND WICHELSTOWE

www.wroughton.com

Diocesan Parish Number 57/160

CONTENTS

Trustees’ annual report	3
Aims and purpose	3
Objectives and activities	3
Achievements and performance	4
Financial Review	7
Plans for 2022	10
Structure, governance and management	11
List of trustees	13
Administrative information	14
Financial Statements	15
Statement of financial activities	15
Balance sheet	16
Notes to the financial statements	17
Independent examiner's report	26

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TRUSTEES ANNUAL REPORT

AIMS AND PURPOSE

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. The trustees consider that they have acted in the public benefit.

The PCC is responsible for cooperating with the vicar in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is legally responsible for the care maintenance preservation and insurance of the fabric of the church building and its contents and for the maintenance of the churchyard. It is also responsible for the care and maintenance of the church hall as administrative trustee. The custodian trustee of the church hall is the Bristol Diocesan Board of Finance.

OBJECTIVES AND ACTIVITIES

The Anglican Church worldwide has defined the mission of the Church as the mission of Christ:

1. To proclaim the Good News of the Kingdom.

2. To teach, baptise and nurture new believers.

3. To respond to human need by loving service.

4. To transform unjust structures of society, to challenge violence of every kind and pursue peace and reconciliation.

5. To strive to safeguard the integrity of creation and sustain and renew the life of the earth.

SPECIFIC OBJECTIVES FOR 2021

In November 2020, the PCC set the following specific objectives for 2021

• a) Discern the direction that God wants us to take as a church; through prayer and reflection and by consulting with church members and key stakeholders about their hopes for the future.

• b) Review our strategy for engaging with and growing younger generations of Christians.

• c) Continue to develop opportunities in Wichelstowe to establish an active Christian presence in the new schools and community.

• d) Explore how the digital and telephone channels that were started during the pandemic can help us to enrich and develop what we do.

• e) Act on our PCC resolution declaring a climate emergency by working towards the Eco Church Silver award.

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ACHIEVEMENTS AND PERFORMANCE

CHURCH LIFE IN 2021

The Church Community

In 2021 our church community comprised around 172 people. Of the estimated 172 in the church community, it is estimated that 7% are under the age of 10, 3% between 11 and 17, 42% between 18 and 69 and 48% over 70. It is difficult to extract any useful trends due to the disruption caused by the pandemic. We know that these figures are not representative of the wider community in our parish and we also know that our church is not as diverse as the wider community in other ways. We continue to aim to be a welcoming community open to all and our particular priority post pandemic will be to increase the number of younger people who are part of our worshipping community.

In June we said farewell to Diane Phillips, on her move to Somerset and in July we welcomed our new Curate, Revd Chris Hunter, his wife Sally and their family.

Proclaiming the good news

From January until Easter, when we were not able to meet together in church, we were able to use our improved audio visual systems to broadcast services from church via telephone and YouTube. From Easter, we resumed our previous pattern of services in the church building while continuing to livestream our 10am service via You Tube. Both the choir and bellringers were able to resume, albeit in a restricted way at first. As the year progressed covid risk assessments were updated to reflect the improving situation which allowed them to function with greater freedom. An average of 94 people attended church in person each week. Additionally around 10 people still join us each Sunday morning on You Tube live with around a further 30 viewing the video during the following week. These new ways of worshipping were much appreciated by church members and allowed us to reach a wider congregation than we would otherwise have reached. We held the annual Remembrance and Christingle services outside due to the pandemic.

Church at 4 restarted in the summer on a monthly basis in the church building and returned to the church hall on a weekly basis in the autumn. Attendance at church at 4 has not yet reached pre pandemic levels.

Our other fresh expression Lets also resumed in the autumn in Wichelstowe on a monthly basis.

Due to the pandemic we have not been able to go into the primary schools with ‘Open the book’ but we were able to record a video version for Christmas. From September, the clergy were able to return to schools to do assemblies in ‘mixed mode’ (in person and on Zoom), with increasingly large groups of children attending in person. Also beginning in September, and working in partnership with other

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churches, the clergy have provided weekly after school enrichment sessions at the Deanery CE Academy (secondary). These sessions were initially based around the ‘Youth Alpha’ course and since evolved into an exploration group for students interested in understanding more about the Christian faith. The clergy have growing links with both Wroughton Juniors and the Kingfisher CE Academy (primary), which are visited weekly. We also now have an established pattern of monthly ‘story time’ visits to Wroughton Preschool.

Opportunities to reach out to the wider community in service have been limited due to the pandemic, but during the year we have organised a Halloween treasure hunt and a litter picking session. Some members of our church community volunteer at the Willowbrook Community Garden.

Teaching and nurture

Our two small groups have met throughout the year initially via phone or zoom, but latterly in person. These groups provide valuable opportunities for teaching , fellowship and pastoral support. Plans to start a third group were delayed and this group only began early in 2022. During lent a number of groups undertook the Prayer Course on Zoom.

We also provided financial and prayer support to the Bible Society for its teaching work nationally and internationally.

Responding to human need

Our clergy and lay minsters took 37 funerals in 2021, providing bereavement support to families as necessary. This was a significant increase on the number of funerals taken in the two previous years. We provide pastoral support to members of the church community and in the wider community. The pandemic meant that we were unable to carry out our regular visits to the residential care homes in the village; we hope to restart this ministry in 2022. The clergy were able to make oneoff visits to the Prospect Hospice to see patients who had requested support.

We were also able to restart our healing ministry during the year both at the monthly healing services in church and out in the community at Healing On The Streets with precautions due to the pandemic.

Members of our church community volunteer with the Filling Station, a charity (Reg 1072429) which provides food and provisions to those in need on the streets of Swindon. Members of our church community also volunteer with the Swindon Food Collective a charity (Reg 1180603) which runs foodbank services in the Swindon area.

We also provided financial and prayer support to Swindon Youth for Christ and the Children's Society who provide support locally and nationally.

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Internationally we also provided financial support and prayer support to Tearfund, and the Church Mission Society for their work with those in need overseas.

Justice and reconciliation

We are a Fairtrade church and we try to purchase ethically where possible. Our longer term investments are ethically managed by CCLA in a pooled Church of England investment fund. They do not invest in fossil fuels. The PCC is also committed to paying its employees a minimum of the real living wage as set by the Living Wage Foundation.

We provide financial and prayer support to Tearfund who campaign on a number of global justice issues. We have also promoted the Tearfund Wave of Hope campaign at the time of COP26 and the PCC wrote to our local MP on behalf of the whole church community to encourage the government to take bold action to tackle climate change during COP26.

Environment

The PCC is committed to preserving and enhancing the environment as it is God’s creation and we are committed to achieve net zero carbon by 2030. In 2019 the PCC declared a climate emergency and committed to achieve net zero by 2030. In 2021 we made progress on this further reducing our energy use by 10% from the previous year; so this is now 30% below our 2019 energy use. The improvements to the Church Hall should reduce this further going forward.

We have also worked on environmental improvements in our buildings and in the churchyard as well as encouraging members of the church community to do more for the environment.

We worked towards the Eco-Church Silver award from Christian charity ‘A Rocha’ (Reg 1089276 ) estimating that by the end of the year the requirements for their silver award should have been met in all 5 categories of Worship and Teaching, Buildings, Land Community and global engagement and Lifestyle. We plan to apply for the silver award in 2022.

LAND & BUILDINGS

The Church Building

The drying out process of the Church building continued throughout the year following the major works of the previous period. Helpful advice was obtained from the Diocesan Advisory Committee for the Care of Churches (DAC) about completing the replastering process in a manner which would enable some of the current visual benefits to be retained. The feasibility of improving accessibility by removing a couple of pews and levelling the ground was also explored. Leaks in the Church roof were investigated and remedied. The audio visual upgrade and

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installation of cameras completed at the end 2021 were greatly appreciated by those unable to attend in person and approval has been given for the upgrade and replacement of the radio microphones currently in use.

The Church Hall

Major work was undertaken on roof repairs and the installation of solar panels on the Church Hall as well as the updating of internal furnishings. The solar panels were funded by a generous donation and a grant from the Wiltshire Community Foundation. The drainage work which is also funded by the Wiltshire Community Foundation has been delayed and will take place in the coming year.

Wroughton Pre-School continue to be our primary user. The return of Church at 4 to the village centre is welcome and the hall is very much regarded as a valuable resource for both the Church and wider community alike.

We welcomed a new cleaner, Lisa Smith.

The Churchyard

Our churchyard is well used by those visiting graves, and those who want to sit or wander in a peaceful, restful setting. During the year we held a ‘wildlife’ survey with Church at 4, and planted a wild flower area at the top of the steps to the lower churchyard. Plans are in progress to manage the churchyard to increase biodiversity and encourage wildlife, whilst still respecting those visiting loved ones buried here.

We have approximately 250 trees in the churchyard, and most of these have now been tagged this year so it’s easier to manage them in the future. Further tree work took place, either to make trees safe or to maintain their health.

The churchyard is nearly full, with only a handful of grave spaces left. Therefore we have started the lengthy and formal process to close the churchyard and hand over responsibility of its upkeep to the council.

Thanks to Kelvin Dudley, our sexton, for his care and commitment in looking after the maintenance of the churchyard this year.

FINANCIAL REVIEW

A summary of the income and expenditure and the end of year balance for each of the funds is shown on page 23. At 31 December 2021 total funds were £130,231 of which £52,131 were held in restricted funds.

GENERAL FUND

At the end of 2020 the PCC set a budget on the basis of pledges received after a consultation with the congregation and a plan for a summer stewardship campaign to increase giving through the year. Our activities were again curtailed by the pandemic in the early part of the year but we were able to undertake a stewardship campaign in

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the summer. However, God is faithful and our members were faithful in their giving and this together with an increase in fee income and a one-off increase in gift aid reclaimed from previous years meant our income was slightly above budget and our costs below budget so we ended the year with a surplus of £287. We were able to make a small increase in our support to the wider church and charities, though still well short of or target of 10%.

The actual and budget figures for the general fund are summarised below.

General Fund Income

Planned giving and tax recovered Other giving Funerals & weddings Fundraising Interest Total	2021 2020 Increase 2020 to 2021 Budget Actual Actual 103,525 113,065 111,334 1.6% 8,300 7,605 5,577 36.4% 2,917 6,202 6,410 -3% 0 0 0 50 4 34 -88% 114,792 126,876 123,355 2.9%

General Fund Expenditure

General Fund Expenditure Total	114,792 126,876 123,355 2.9%
Support to wider church & charities Parish share Ministry & mission Church running Support costs Transfer to Fabric fund Other Transfers Total	2021 2020 Increase 2020 to 2021 Budget Actual Actual 5,860 5,860 4,560 29% 90,000 90,000 90,000 0.0% 10,223 8,493 4,887 74% 6,808 8,144 7,553 8% 16,712 14,091 13,879 1.5% 0 0 0 0 0 0
	129,603 126,589 120,879 4.7%

OTHER FUNDS

Church Hall - Rental income recovered significantly if not to pre-covid levels. Further improvements were made to the heating. As a result there was a small surplus of £627 in the year. (see below for roof repairs).

Building funds- The restricted building funds contain some funds that are only to be used for the church or the Church Hall and some funds that may only be used for maintenance. The designated funds supplement the restricted giving by transfers from the General Fund and some unrestricted gifts and legacies to ensure that

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provision is made for future repairs and for improvements to the church hall. During the year major repairs were carried out to the church hall roof at a cost of £108,000. This included the installation of 6.6 kW of solar photovoltaic slates. The PCC received a restricted grant of £20,000 from the Wiltshire Community Foundation Science Museum Group Wroughton Solar Park Community Benefit Fund towards the installation of solar panels on the Church Hall roof and other environmental improvements which will be carried out in 2022.

Churchyard - The operation of the churchyard by the PCC is essentially a local authority function and the PCC was therefore able to receive a grant from Wroughton Parish Council under Section 214(6) of the Local Government Act 1972 of £7,000 for the maintenance of the churchyard in 2021. The PCC is most grateful for this support which allows it to keep the churchyard open. Churchyard fees income were above expectations during the year and £6,500 was transferred to the designated fund from the General fund.

Gift and Legacy - The Gift and Legacy funds are used for legacies and specific restricted donations.

RESERVES POLICY

The PCC aims to retain sufficient for at least 3 months of salaries and utilities, 12 months insurance and an emergency repairs contingency. This translates to a general unrestricted reserve of £8,000, a church hall reserve of £3,000, a churchyard reserve of £6,000 and a buildings reserve of £15,000.

Reserves held at 31 December 2021 were £130,231 of which £52,131 are held as restricted funds. Designated funds total £63,176 of which £5,920 can only be realised by disposing of tangible fixed assets. Unrestricted funds total £14,924.

Comparing our actual reserves to the policy we have £14,924 in unrestricted which is in excess of the required level, the designated church hall fund is -£105 which is below the required level, designated churchyard fund is £6,417 which is above the required level, and designated buildings fund (excluding the value of fixed assets) is £8,511, but there are £47,077 of restricted funds so the total funds are above the required level.

Remedial works to the subsidence are required in the churchyard. Completion of the quinquennial repairs and other works on the church are also anticipated in 2022 which will further deplete the building reserves.

FINANCIAL MANAGEMENT

The PCC reviews its financial management procedures from time to time. They were last reviewed in November 2019.

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GRANT MAKING POLICY

In addition to our support for the mission work of the Diocese through our parish share, the PCC makes grants of up to 10% of its general fund income to organisations whose aims are in accordance with the aims and doctrine of the Church of England. Given our major support to home mission though diocesan share, the majority of this support is given to a small number of organisations with a substantial part of this support being designated to the work of the church overseas in mission development. Support is also given to home mission both nationally and locally.

PLANS FOR 2022

The PCC’s goals for 2022 and beyond are:

Children and families - We seek to engage with and support people under 40 with the aspiration that we will bring the proportion of the congregation who are under 40 into line with the wider community.

Pastoral care - Both people at the heart of church and those on the periphery feel known and appropriately valued and supported by the whole church community. Most of those who belong to the Sunday congregation also belong to a midweek group, in which they are connected with and supported by other Christians and learning together to be disciples of Jesus.

Authentic visibility of Christians in the wider community - It is normal (i.e. most people do it without thinking) for church members to witness to their faith to friends, family, colleagues and others they encounter in the wider community. In addition to Sunday services and midweek groups, the church provides ways for members to reach out to these friends to encounter the church fellowship and hear a gospel message.

Specifically in 2022 -

The PCC will make pastoral care at priority. More specifically it aims to increase the participation in small groups increasing the number of small groups so that there are at least four groups by August 2022, improve our membership database and establish a pastoral visiting team.

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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 Councils (Powers) Measure 1956 and the Church Representation Rules. The PCC is registered with the Charity Commission. The members of the PCC are the trustees of the charity. The method of appointment of the trustees is governed by and set out in the Church Representation Rules. All those attending church are encouraged to register on the Electoral Roll and may stand for election to the PCC. The trustees who served during the year are shown on page 13.

The PCC operates through a number of committees, which have specific delegated responsibilities agreed by the PCC, and groups which organise, discuss and make recommendations to the full Council.

Standing Committee is required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. It is responsible for planning agendas for PCC meetings and oversees the financial and administrative work of the PCC and provides support to the PCC officers and Parish Administrator.

Buildings Committee oversees the maintenance of the church building and ensures compliance with the quinquennial report. It also oversees the maintenance and operation of the Parish Church Hall.

Churchyard Committee has oversight of the churchyard and administers its funds; a representative of the Wroughton Parish Council sits on this committee.

10:00am Service Planning Group discusses matters concerning the 10:00am and 6:00pm services and makes recommendations to the PCC.

Church at 4 Planning Group discusses matters concerning the 4:00pm services and makes recommendations to the PCC.

Church and Community Group discusses matters concerning our engagement with the wider community in Wroughton.

Mission Matters co-ordinates education, publicity and fundraising of those groups involved with mission societies and projects at home and overseas.

Eco Church Group reviews the church’s environmental impact and is working to produce an Action Plan and achieve Eco Church Silver Award.

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While nine PCC meetings were held in 2021, only September, October and November’s were face to face, the rest held by Zoom under continuing Covid-19 restrictions. The ‘Business by correspondence’ procedure was used in January enabling a straightforward PCC decision via email. Much time was spent on risk assessments and deciding whether the church building could re-open for public worship which it eventually did on Easter Sunday, with safety measures in place.

A second pandemic year made it difficult for the PCC to achieve its objectives. With the church building closed until Easter, although limited Sunday services continued to be broadcast weekly over the telephone and on You Tube, it was difficult to welcome new members to the church and with continuing measures in place it was hard to engage with the community and local schools. Progress was however made on a strategic review with a wide-ranging survey held in the summer, seeking feedback from both church members, the local community and key stakeholders. After discussion of the themes distilled from a careful analysis of the survey feedback, the PCC set out three goals for 2022 and beyond which are set out on page 10.

SAFEGUARDING CHILDREN, YOUNG PEOPLE AND VULNERABLE ADULTS

The PCC remains committed to providing the safest possible environment for children and young people in its care and also for vulnerable adults, and reviews its policies annually. Our Safeguarding Policy, which covers working with both these groups, is reviewed annually by the PCC. A full copy can be supplied on request. A two page summary of key points has been distributed via the weekly notices.

I am happy to report at time of writing there are no Safeguarding Incidents that need reporting, but please remain vigilant.

The “valid for” period of a DBS check has been shortened by The Diocese of Bristol from five years to three years in line with most other organisations. We are, therefore, in the process of bringing everyone who needs a DBS check into line with the new requirements.

Due to the covid pandemic we have fallen slightly behind with our Diocesan safeguarding training for individuals involved with related church activities and a phased retraining plan drawn up but not yet implemented with the DBS renewals taking priority. Training needs refreshing every three years.

Mark Tubey is the Safeguarding Officer for the parish and there are details on the church noticeboard about how to contact him or other appropriate people in the event that the treatment of a child or vulnerable adult gives cause for concern.

There is a dedicated email address: [e-mail]

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PCC MEMBERS AND TRUSTEES 2021

The following served as PCC members and trustees during the period from 1 January 2021 to the date this report was approved (unless otherwise shown).

	Ex-officio members Clergy The Revd Dr Phillip Harrison The Revd Barbara Abrey The Revd Christopher Hunter	Vicar (Chair) Associate Priest Assistant Curate	From July 2021
	Churchwardens Mr Mike Awre Mr Peter Ferguson
	Licenced Lay Ministers		To June 2021
	Ms Martina Lewis Ms Diane Phillips Mr Mark Tubey Mrs Tracy Mason	Also Deanery Synod
	Elected Members Mrs Marlyn Hezlett Mr Michael Mason Mrs Joan Orman Canon Nicholas Orman Mrs Lynda Pell Mrs Helena Thomas Mrs Helen Toomer Mr Tim Winter Ms Hannah Wrixon	Deanery Synod Deanery Synod & Treasurer Vice Chair Secretary	From May 2021

Mrs Helena Thomas was Churchwarden until May 2021 when she became an elected member and was appointed Vice Chair. She was replaced as Churchwarden by Mr Peter Ferguson who was already a member of the PCC.

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ADMINISTRATIVE INFORMATION

The Ecclesiastical Parish of Wroughton and Wichelstowe is in the Diocese of Bristol within the Church of England. The parish lies within the Deanery of Swindon. The parish church of St John the Baptist and St Helen is situated in Church Hill, Wroughton.

The Parochial Church Council of the Ecclesiastical Parish of Wroughton and Wichelstowe (Wroughton & Wichelstowe PCC) is a registered charity. Charity Registration Number 1131158.

The PCC’s correspondence address is: The Parish Office, Church Hall, Priors Hill,

Wroughton, Swindon SN4 0RT.

The PCC’s Bank is: Lloyds Bank, Old Town Swindon Branch, 5 High Street, Swindon SN1 3EN.

The PCC also holds funds on deposit at CBF Church Of England Funds managed by: CCLA, Senator House, 85 Queen Victoria Street, London EC4V 4ET.

The PCC’s Independent Examiner is: Mr James Gare, MHA Monahans, 38-42 Newport Street, Swindon SN1 3DR.

The PCC’s Legal Advisers are: Stone King LLP, 13 Queen Square, Bath, BA1 2HJ.

Day to day management of the Parochial Church Council is delegated to the Vicar.

Approved by the Parochial Church Council on 24th April 2022 and signed on its behalf by the Revd Dr Phill Harrison (PCC Chairman).

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WROUGHTON AND WICHELSTOWE PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

For the year ending 31 December 2021

		Note	Unrestricted Funds	Unrestricted Funds	Unrestricted Funds	Restricted	Total	Total	Total	Total
			General		Designated	Funds	2021		2020
INCOME AND ENDOWMENTS			FROM:
Donations and legacies		2(a)	120,700		1,768	28,288		150,756		148,039
Income from charitable activi-		2(b)		13,979	113	85		14,177		12,107
ties
Other trading activities		2(c)		30	12,298	-		12,328		9,767
Investments		2(d)		4	75	10		88		772
Other income				-	-	-		-		-
Total Income			134,713		14,253	28,383		177,349		170,685
EXPENDITURE ON:
Raising funds		3(a)		132	-	-		132		6
Expenditure on charitable activ-		3(b)	124,733		82,229	55,731		262,694		226,414
ities
Other expenditure				-	-	-		-		-
Total Expenditure			124,866		82,229	55,731		262,826		226,420
Net Incoming (Outgoing) Re-				9,847	- 67,976	- 27,348	-	85,477	-	55,735
sources
Transfers between funds	In			-	9,500	-		9,500		6,000
	Out		-	9,500	-	-	- 9,500		- 6,000
				347	- 58,476	- 27,348	-	85,477	-	55,735
Gains and losses on investment
				-	-	-		-		-
assets
Gains and losses on assets for				-	-	-		-		-
own use
Net movement in funds				347	- 58,476	- 27,348	-	85,477	-	55,735
Balance brought forward at				14,576	121,652	79,479		215,708		271,443
01/01/2021
Balance carried forward	at			14,924	63,176	52,131		130,231		215,708
31/12/2021

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BALANCE SHEET AS AT 31st DECEMBER 2021

	Note	Unrestricted Funds	Unrestricted Funds	Restricted	Total Total
		General	Designated	Funds	2021 2020
		fund	Funds
Fixed Assets
Tangible Assets	6	-	5,920	-	5,920 5,920
Current Assets
Debtors	7	9,532	302	-	9,834 16,257
Short Term Deposits		8,126	94,066	10,447	112,639 182,551
Cash at bank and in hand		641	- 27,604	42,011	15,048 19,194
Total Current Assets		18,299	66,764	52,458	137,522 218,002
Liabilities
Amounts falling due within one	8a	3,376	9,508	327	13,210 8,214
year
Net Current Assets		14,924	57,256	52,131	124,311 209,788
Liabilities:
Amounts falling due after more	8b	-	-	-	- -
than one year
Total Net Assets		14,924	63,176	52,131	130,231 215,708
Funds	9
Unrestricted
General		14,924	-	-	14,924 14,576
Designated		-	63,176	-	63,176 121,652
Restricted		-	-	52,131	52,131 79,479
Total Funds		14,924	63,176	52,131	130,231 215,708

Approved by the Parochial Church Council on 24[th] April 2022 and signed on its behalf by the Revd Dr Phill Harrison (PCC Chairman).

The notes on pages 17 to 25 form part of these accounts.

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NOTES TO THE FINANCIAL STATEMENTS

1 ACCOUNTING POLICIES

The registered office and nature of the charity’s operations and its principal activities are given in the trustees report.

Basis of preparation

The accounts (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 have been prepared in accordance with 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 issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The trust constitutes a public benefit entity as defined by FRS 102.

The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £0.

There are no significant areas of judgements or key sources of estimation uncertainty.

The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Exemption from preparing a cash flow statement

The charity has taken exemption from preparing a cash flow statement under the charities SORP (FRS 102) issued in October 2019, as the charity constitutes a small charity.

Fund accounting

Unrestricted Funds are income funds which are to be spent on the PCC’s general purposes. Designated funds are general funds set aside by the PCC for use in the future. Designated funds remain unrestricted and the PCC will move any surplus to

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other general funds. Restricted Funds are those where donors have specified their use.

Income

All income is recognised once the charity has entitlement to the income, there is sufficient certainty or receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. All income is accounted for gross.

For legacies, entitlement is taken as the earlier of, the date on which the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made; or when a distribution is received from the estate.

Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities. Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Fixed Assets

Consecrated land and buildings and movable church furnishings

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

Movable 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

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in the church’s inventory which can be inspected at any reasonable time. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off.

Other land and buildings

Other land and buildings held on behalf of the PCC for its own purposes is valued at historic cost. The buildings are subject to regular inspection and repair and are therefore considered to have an indefinite life. No depreciation is therefore charged against such properties but any expenditure on maintenance or improvement is written off as incurred.

Other fixtures, fittings and office equipment

Equipment used within church premises is depreciated on a straight line basis over 5 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

Current assets

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

Short term deposits include cash held on deposit either with CBF Church of England Funds or at the bank

Current liabilities

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Pensions

Employees of the charity are entitled to join a defined contribution scheme. The Church’s contribution is restricted to the contributions disclosed in note 4. Contributions of £47 were payable at the year end.

Legal status

The PCC is a body corporate with perpetual succession without a seal established under section 3 of the Parochial Church Councils (Powers) Measure 1956. Its governing documents are Parochial Church Councils (Powers) Measure 1956. (as amended) and the Church Representation Rules (Schedule 3 to the Synodical Government Measure 1969 (as amended)).

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2 INCOME

	Unrestricted Funds	Unrestricted Funds	Unrestricted Funds	Restricted	Restricted		Total	Total
	General		Designated	Funds			2021	2020
2(a) Donations and Legacies
Planned Giving:
- Gift Aid donations	69,537		75		310		69,922	68,250
- Income Tax recoverable	21,850		-	-	40		21,810	17,785
- Other planned giving	21,677		-			-	21,677	25,664
Collections (open plate)		5,310	-			-	5,310	3,026
Gift Days	-	73	-			-	- 73	738
Sundry Donations		2,397	1,693	1,006			5,097	13,146
Grants		-	-	27,012			27,012	19,431
Legacies		-	-			-	-	-
	120,700		1,768	28,288			150,756	148,039
2(b) Income from Church Activities
Bookstall etc.		-	-			-	-	-
Trips outings etc.		-	-			-	-	-
Statutory Fees	13,076		-			-	13,076	10,930
Other income from use of church		903	113		85		1,101	1,177
facilities
	13,979		113		85		14,177	12,107
2(c) Other trading income
Fundraising		30	-			-	30	-
Church Hall Lettings		-	12,298			-	12,298	9,767
		30	12,298			-	12,328	9,767
2(d) Income from Investments
Dividends and interest including any		4	75		10		88	772
reclaimed tax
		4	75		10		88	772
2(e) Other income
Other income		-				-	-	-
TOTAL INCOME	134,713		14,253	28,383			177,349	170,685
Previous year	128,968		10,835	30,882			170,685

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3 EXPENDITURE

3 EXPENDITURE
	Unrestricted Funds		Restricted Total		Total
	General	Designated	Funds	2021	2020
3(a) Expenditure on raising	funds
Cost of fund-raising	-	-		- -	-
Stewardship costs	132	-		- 132	6
	132	-		- 132	6
3(b) Expenditure on Church	Activities
Missionary and charitable giving
Church Overseas
- missionary societies	2,960	-		- 2,960	2,310
- relief and development	1,450	-		- 1,450	1,125
- home missions etc	1,450	-		- 1,450	1,125
- secular charities etc	-	-		20 20	-
Ministry: - Diocesan Share	90,000	-		- 90,000	90,000
- Clergy Expenses	2,739	-		- 2,739	1,847
Church running expenses	8,144	-		50 8,194	8,386
Church maintenance	-	630	1,500 2,130		59,896
Upkeep of services	2,450	-		- 2,450	1,464
Churchyard	-	10,446	5,928 16,374		16,807
Expenditure on bookstall etc.	-	-		- -	-
Expenditure on trips etc.	-	-		- -	-
Church Hall running costs	-	11,597		- 11,597	12,922
Church Hall major repairs	-	59,437	48,096 107,533		13,998
Salaries	11,614	120		48 11,782	10,911
Youth and children’s work	404	-		- 404	497
Training	-	-		- -	-
Mission	144	-		- 144	194
Support costs
Printing & Stationery	915	-		- 915	562
Postage & telephone	452	-		- 452	535
Office equipment	426	-		- 426	1,634
Bank charges	421	-		- 421	348
Other support costs	182	-		89 271	867
Governance costs
Independent examination	983	-		- 983	986
Other	-	-		- -	-
	124,733	82,229	55,731 262,694		226,414
TOTAL EXPENDITUE	124,866	82,229	55,731 262,826		226,420
Previous year	120,492	89,768	16,160 226,420

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4. STAFF COSTS

Wages and Salaries Social Security Costs Pension costs	2021 2020 23,672 22,494 - - 1 126 120 23,799 22,614

The PCC employs on a parish administrator, a sexton to maintain the churchyard, and a church hall cleaner (all part time). Vergers, clerks and organists are also employed on a casual basis for weddings and funerals. The average number of employees during the year was six (2020 six).

5. RELATED PARTY TRANSACTIONS

Payments to PCC Members

No trustees received any remuneration or were reimbursed expenses for their role as trustees.

Donations from PCC Members

Total donations of £33,488 were received from trustees. These donations were all given without conditions. Trustees also donate via church plate collections. These amounts are not recorded separately.

6. FIXED ASSETS

Church Hall Cost at 01:01:2021 Cost at 31:12:2021	Freehold Land and Building Total 5,920 5920 5,920 5,920
	5,920 5,920

The church hall was purchased from the diocese in 1964 under a trust deed which includes a clause allowing the seller to buy back the hall at cost in the event of a sale by the PCC. It is considered highly unlikely that they would exercise this option; nevertheless the church hall is valued in the accounts at historic cost.

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7. DEBTORS

Prepayments and accrued interest Other debtors	2021 2020 485 162 9,349 16,094 9,834 16,257

8. LIABILITIES (FALLING DUE WITHIN ONE YEAR)

Deferred income Accruals of utility and other costs	2021 2020 1,119 1,982 12,091 6,232
	13,210 8,214

Deferred income represents income received in advance for post year-end events.

9. FUNDS

Unrestricted Funds General Fund Church Hall Churchyard Buildings Organist Fund Gift and Legacy Other designated funds Grants Sub Total Restricted Funds Church Hall Churchyard Buildings Gift and Legacy Other restricted funds Grants Sub Total Total

Balance Income Expenditure Transfers Balance 01/01/2021 31/12/2021 14,576 134,713 124,866 - 9,500 14,924 - 806 12,298 11,597 - - 105 10,361 1 10,446 6,500 6,417 68,417 161 60,067 - 8,511 41,091 7 - 3,000 44,098 1,250 1,674 - - 2,924 1,340 113 120 - 1,333 - - - - - 136,229 148,966 207,095 - 78,100 - - - - - - 213 7,018 5,928 - 877 75,396 21,277 49,596 - 47,077 813 1 20 - 794 3,483 86 187 - 3,383 - - - - - 79,479 28,383 55,731 - 52,131 215,708 177,349 262,826 - 130,231

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The comparative figures for 2020 are set out below

Unrestricted Funds General Fund Church Hall Churchyard Buildings Organist Fund Gift and Legacy Other designated funds Grants Sub Total Restricted Funds Church Hall Churchyard Buildings Gift and Legacy Other restricted funds Grants Sub Total Total

Balance Income Expenditure Transfers Balance 01/01/2020 31/12/2020 12,100 128,968 120,492 - 6,000 14,576 6,003 9,931 16,740 - - 806 10,420 11 5,069 5,000 10,361 125,944 506 58,033 - 68,417 40,332 57 299 1,000 41,091 10,547 330 9,626 - 1,250 1,339 0 - - 1,340 - - - - - 206,685 139,803 210,260 - 136,229 - - - - - 465 11,059 11,738 - - 213 59,378 19,170 3,152 - 75,396 1,383 556 1,126 - 813 3,531 97 145 - 3,483 - - - - - 64,757 30,882 16,160 - 79,479 271,443 170,685 226,420 - 215,708

The buildings funds contain funds for the maintenance and/or improvements of the church and/or church hall. The gift and legacy funds are used to monitor small oneoff donations. Donations for the churchyard, fabric and church hall are allocated to the appropriate funds. The other funds are small funds associated with various church activities including the bellringers and the choir.

Transfers have been made from the general fund to the churchyard and organist funds as part of the plan to provide for maintenance of churchyard and organ respectively. More details are given in the financial review on pages 7 to 9.

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10. ANALYSIS OF NET ASSETS

Fixed Assets for Church use Current Assets Current Liabilities Fund Balance	Unrestricted Funds Restricted Funds Endowment Funds Total Total 2021 2020 5,920 0 0 5,920 5,920 85,064 52,458 0 137,522 218,002 -12,883 -327 0 -13,210 -8,214 78,100 52,131 0 130,231 215,708

The comparative figures for 2020 are set out below

Fixed Assets for Church use Current Assets Current Liabilities Fund Balance	Unrestricted Funds Restricted Funds Endowment Funds Total Total 2020 2019 5,920 0 0 5,920 5,920 135,533 82,469 0 218,002 269,268 -5,224 -2,990 0 -8,214 -3,745
	136,229 79,479 0 215,708 271,443

11. FINANCIAL RISK MANAGEMENT

The charity has minimal exposure to customer credit risk, liquidity risk and market risk. Please refer to the financial management section of the trustees annual report on page 9 for information on how risks are managed. The charity does not have any non basic financial instruments.

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INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF WROUGHTON AND WICHELSTOWE.

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2021 set out on pages 15 to 25.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 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 report

My examination was carried out in accordance with 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:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did 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.

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I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James Gare

MHA Monahans, Chartered Accountants, 38-42 Newport Street, Swindon, Wiltshire. SN1 3DR

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