Parish of WROUGHTON and WICHELSTOWE 


## **2022** 

**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. 

In November 2021, the PCC set the following three goals for 2022 and beyond: 

- a) **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. 

- b) **Pastoral care -** Both people at the heart of church and those on the periphery will feel known and appropriately valued and supported by the whole church community. Most of those who belong to the Sunday congregation will 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. 

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- c) **Authentic visibility of Christians in the wider community** - It will be 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. 

## **SPECIFIC OBJECTIVES FOR 2022** 

In February 2022 the PCC agreed to make pastoral care a priority in 2022. More specifically it aimed to: 

- i) increase the participation in small groups increasing the number of small groups so that there are at least four groups by August 2022; 

- ii) to improve our membership database; and, 

- iii) to establish a pastoral visiting team. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **CHURCH LIFE IN 2022** 

## _**The Church Community**_ 

The return of near normal church life in 2022, after the disruption of the previous two years, and improvements to our database have allowed us to take a more measured assessment of the size of our church community. In 2022 our church community comprised around 129 people. This is a 33% overall reduction from the 2019 pre-pandemic levels. 

Of these, it is estimated that 3% are under the age of 10, 2% between 11 and 17, 47% between 18 and 69 and 49% over 70. There has only been a  6% reduction in the older age group, but there has been a 43% reduction in the 18 to 69 age group and a 66% reduction in the under 17 age group. 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 is to increase the number of younger people who are part of our worshipping community. 

On a more positive note, with the exception of our 4pm service attendance at our services has only reduced by 15% since 2019 and there are signs that this may be recovering early in 2023. 

## _**Proclaiming the good news**_ 

We ran the pre-pandemic pattern of services throughout the year, with the 10am service being live streamed on YouTube each week. We were once again able to hold our annual Remembrance and Christingle services inside the church building. An average of 83 people attended church in person each week this compares to 125 

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in 2019 and 94 in 2021. Additionally around 10 people still join us each Sunday morning on You Tube live with videos receiving a further 30 views during the following week. These new ways of worshipping were much appreciated by church members and allowed us to reach a wider congregation, including some of those who are no longer able to attend by reason of  age or infirmity. Attendance at Church at 4, which had never returned to pre-pandemic levels, decreased during the year and at the end of the year the difficult decision was made to suspend it a pending a more detailed review. 

During 2022 we were able to go into Wroughton infants School for ‘Open the book’ sessions where we act out Bible stories in school assemblies.  Were able to return to East Wichel Primary School early in 2023.  The clergy have worked with the new DBAT funded chaplain at the Deanery school. The clergy have growing links with both Wroughton Juniors, East Wichel Primary and the Kingfisher CE Academy (primary), which are visited weekly. This includes leading RE sessions, promoting positive conversations amongst students about issues of spirituality and offering support to staff. 

We aim to join in village events in Wroughton and put on events mostly aimed at engaging children and families. In 2022 we had a full program for the first time since Covid. We started in February with Pancake Races, the Duck Race in May, the Jubilee Picnic in June, a Carnival Stall in July, the Pumpkin Party (Halloween alternative) at the end of October, Here Comes Christmas in December and we also put up an angel for the village Christmas Angel Trail. All the events have been very successful, we feel we are building positive relationships with many in the village. 

Some members of our church community volunteer at the Willowbrook Community Garden. 

## _**Teaching and nurture**_ 

Increasing participation in small groups was a priority for us in 2022. Two new small groups started in the early part of the year, which means we now have four small groups meeting for bible study, prayer and fellowship. In additional the men’s group restarted in June after a break of 2½ years. A total of 31 members (24%) of our church community are now regularly involved in small groups. These groups provide valuable opportunities for teaching , fellowship and pastoral support. 

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 31 funerals in 2022, providing bereavement support to families as necessary. This was similar to 2019 levels. We provide 

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pastoral support to members of the church community and in the wider community. Clergy and other members of our pastoral support team also visited housebound members of the our church community. Our lay minsters visit a number of the nursing and residential homes in the parish and the clergy visit the Prospect Hospice to see patients who had requested support. 

Our healing ministry continued during the year with out monthly healing services in church. However, we ceased our Healing On The Streets activities which had not received the same level of demand since 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, and also with the Swindon Food Collective a charity (Reg 1180603) which runs foodbank services in the Swindon area and the Wroughton Community Pantry, an unregistered charity providing food to those in need in Wroughton. 

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

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 fund which does 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 and in July 2022 we formally registered as a Living Wage employer. 

We provide financial and prayer support to Tearfund who campaign on a number of global justice issues. 

## _**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 2022 we made progress on this further reducing our energy use by 25% from the previous year; so this is now only 48% of our 2019 energy use. We are looking to make further improvements to reduce this further. The electricity we buy is from UK renewable sources. 

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. 

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In the summer we organised a wildlife survey in the churchyard and we organised or hosted a number of events including a green festival in September during the season of creation in which is the time when the church particularly considers the created world. 

In September we received our Eco-Church Silver award from Christian charity ‘A Rocha’ (Reg 1089276 ) and we started working towards our gold award. We estimate that at the year end  we met the requirements for gold in 2 of the 5 categories (Worship and Teaching, and Land) and we were very close to the gold level for buildings. Further work is requires in Community and global engagement and Lifestyle. 

We provide financial and prayer support to Tearfund who campaign on a number of environmental issues. 

## **LAND & BUILDINGS** 

## _**The Church Building**_ 

Unfortunately there were further delays to the reinstatement of the plaster. Minor repairs were carried out to the roof and the alarm system was upgraded including commissioning of the security camera. In October we appointed a new inspecting architect and it is now hoped to carry out this work in 2023. Improvements were made to the heating controls and the alarm system during the year. 

## _**The Church Hall**_ 

Major work was undertaken to the drainage. We installed a sustainable surface water drainage system to reduce our impact on the water environment. This allowed us  to fit a flood protection device to the foul drainage alleviate sewer flooding that has happened frequently during the last few years. These works were partly funded by the remainder of the grant from the Wiltshire Community Foundation Science Museum Group Wroughton Solar Park Community Benefit which we received in 2021. 

Wroughton Pre-School continue to be our primary user. We lost another regular user during the year, though the hall is now being used by church groups on one or two evenings a week as well as on Sunday afternoons. 

## _**The Churchyard**_ 

Our churchyard is well used by those visiting graves, and those who want to sit or wander in a peaceful, restful setting. The PCC approved a management plan for the churchyard to increase biodiversity and encourage wildlife, whilst still respecting those visiting loved ones buried here. 

The last grave plot was used in November and the churchyard was legally closed by order of the Privy Council on 14th December 2022. After this the PCC served notice 

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on the local authority to take over responsibility for maintenance of the churchyard. close the churchyard and hand over responsibility of its upkeep to the council. The handover is due to take place at the end of March 2023. 

This means that 2023 will see significant changes in the way our churchyard is managed. It remains to be seen what this will mean in terms of maintenance and appearance, but as a church community we will continue to cherish and care for this special place. 

## **FINANCIAL REVIEW** 

A summary of the income and expenditure and the end of year balance for each of the funds is shown on page 24. At 31 December 2022 total funds were £128,379 of which £44,772 were held in restricted funds. 

## **GENERAL FUND** 

At the end of 2021 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 had returned to normal by the early part of the year. Due to the cost of living crisis we delayed and reduced the scope of our proposed stewardship campaign into the autumn. 

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

However, God is faithful and our members were faithful in their giving and this together with an increase in fee income meant our income was slightly above budget. 

## _**General Fund Income**_ 

|Planned giving and tax  recovered<br>Other giving<br>Funerals & weddings*<br>Fundraising*<br>Interest<br>**Total**|**2022**<br>**2021**<br>**Increase**<br>**2021 to**<br>**2022**<br>**Budget**<br>**Actual**<br>**Actual**<br>107,208<br>109,046<br>113,065<br>-3.6%<br>8,300<br>9,720<br>7,605<br>27.8%<br>4,846<br>5,633<br>6,202<br>-9%<br>0<br>0<br>0<br>50<br>107<br>4<br>2426%|
|---|---|
||**120,404**<br>**124,506**<br>**126,876**<br>**-1.9%**|



_* Net of direct costs and transfer to churchyard fund_ 

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## _**General Fund Expenditure**_ 

|Support to wider church & charities<br>Parish share<br>Ministry & mission<br>Utilities<br>Church running<br>Support costs<br>Transfer to Fabric fund<br>Other Transfers<br>**Total**|**2022**<br>**2021**<br>**Increase**<br>**2021 to**<br>**2022**<br>**Budget**<br>**Actual**<br>**Actual**<br>7,160<br>7,220<br>5,860<br>23%<br>80,000<br>80,000<br>90,000<br>-11.1%<br>10,670<br>9,763<br>8,493<br>15%<br>3,406<br>4,459<br>2,966<br>50%<br>3,349<br>3,479<br>1,961<br>77%<br>16,944<br>17,205<br>14,091<br>22.1%<br>0<br>0<br>0<br>0<br>2,100<br>0|
|---|---|
||**121,529**<br>**124,226**<br>**126,589**<br>**-1.9%**|



Our costs before fund transfers were only slightly above budget despite a major increase in our energy costs so we ended the year with a surplus of £1,280 after making an additional transfer to cover shortfalls in the church hall income.  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%. 

## _**OTHER FUNDS**_ 

**Church Hall** - Rental income declined again as we lost two of our regular evening bookings. There was also a significant rise in energy costs towards the end of the year. As a result £1100 was transferred from the general fund and with this the fund made a small surplus of £287 on the year leaving the fund at £82 at the end of the year. 

**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 and some unrestricted gifts and legacies to ensure that provision is made for future repairs and for improvements to the church and the church hall.  During the year alterations were made to the drainage of the church hall costing £36,000 (see p7). These works were partly funded by the remainder of the £20,000 grant from the Wiltshire Community Foundation Science Museum Group Wroughton Solar Park Community Benefit which we received in 2021. 

**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 

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for this support which has allowed us to keep the churchyard open until now. (see churchyard report on page 7). Churchyard fees income were above expectations during the year and £6,000 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. 

**Organ fund** - The organ fund is held against expected need for major refurbishment of the organ every 20 years and will be due in the next 5 to 10 years. 

**Equipment fund** - The equipment fund was set up in 2022 with a transfer from general fund to provide for the replacement of office and other electronic equipment as required. 

## **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. An organ reserve of £40,000 is required  to cover periodic and other repairs to the organ due in the next 5 to 10 years. 

Reserves held at 31 December 2022 were £128,379 of which £44,772 are held as restricted funds. Designated funds total £67,394 of which £5,920 can only be realised by disposing of tangible fixed assets. Unrestricted funds total £16,214. 

Comparing our actual reserves to the policy we have £16,214 in unrestricted which is in excess of the required level, the designated church hall fund is £82 (including the value of fixed assets) which is below the required level, designated churchyard fund is £6,299 which is above the required level, and designated buildings fund is £3,464, but there are £39,746 of restricted funds so the total funds are above the required level.  The organ fund stands at £45,661 which is slightly in excess of the required level. 

Responsibility for the care of the churchyard will transfer to the local authority at the end of March 2023, but staff redundancy and 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 2023 which will further deplete the building reserves.  Major repairs to the organ are anticipated in the next 3 to 5 years. 

## **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 2023** 

In line with the PCC’s goals for 2022 and beyond, which are shown on page 2-3 in 2023 the PCC proposes to 

**Younger generations** – offer a programme of seasonal activities aimed at engaging children, families and younger generations. 

## **Pastoral care** 

- to grow two new leaders to run an additional small group; 

- our pastoral care team to continue trying to ensure that housebound people feel included; 

- to develop church member’s confidence in pastoral care by sharing how to offer opportunities to bring people together to share experiences and offer support. 

**Authentic visibility in wider community** - organise a Parish Weekend with guest speaker to help church members be more authentic and visible. 

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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 15. 

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 Gold Award. 

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Six PCC meetings were held in 2022, all face to face, with the ‘Business by correspondence’ procedure used once enabling a straightforward PCC decision via email in December. 

Throughout the year the PCC continued to monitor its COVID risk assessments as activities largely returned to normal.  It also closely monitored income and  expenditure in the light of the rise in energy and other costs. 

At its January meeting the PCC discussed its ‘goals for 2022 and beyond’ and set priorities to make progress on these in 2022 (see pages 3-4). 

In July the PCC reviewed its structure of its Groups and Committees disbanding the 10:00am Service Planning Group and approved a new CCTV policy in relation to the use of the security camera in church. 

In November after much thought and prayer, the PCC decided to suspend Church at 4 at the end of 2022 as attendance was very low and to, introduce a monthly contemporary service at 10am in church in early 2023. The PCC also discussed the cost of living crisis and decided to open a warm space offering on Sunday afternoons in the Church Hall. 

The PCC also monitored progress on the closure of the churchyard and made the decision to serve notice on the local authority to take over responsibility for maintenance of the churchyard following its closure on 14[th] December. 

## **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. 

We are blessed that it has been a quiet year with nothing to report. 

DBS checks are continuing on schedule and we are gradually catching up with the covid generated backlog of training. 

There is a dedicated email address: safe_and_sound@wroughton.com 

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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, Monahans, Hermes House, Fire Fly Avenue, Swindon,  SN2 2GA . 

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 26th April 2023 and signed on its behalf by the Revd Dr Phill Harrison (PCC Chairman). 

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## **PCC MEMBERS AND TRUSTEES 2022** 

The following served as PCC members and trustees during the period from 1 January 2022 to the date this report was approved (unless otherwise shown). 

||**Ex-officio members**<br>**_Clergy_**<br>The Revd Dr Phillip Harrison<br>The Revd Barbara Abrey<br>The Revd Christopher Hunter|Vicar (Chair)<br>Associate Priest<br>Assistant Curate||
|---|---|---|---|
||**_Churchwardens_**<br>Mr Peter Ferguson<br>Mrs Marlyn Hezlett||From July 2022|
||Mr Mike Awre<br>**_Licenced Lay Ministers_**||To May 2022|
||Ms Martina Lewis<br>Mr Mark Tubey<br>Mrs Tracy Mason|Also Parish Safeguarding Officer<br>Also Deanery Synod||
||**Elected Members**<br>Mr Andrew Kirk<br>Mr Michael Mason<br>Mrs Joan Orman<br>Canon Nicholas Orman<br>Mrs Lynda Pell<br>Mrs Helena Thomas<br>Mrs Helen Toomer<br>Mr Tim Winter<br>Ms Hannah Wrixon|Deanery Synod<br>Deanery Synod & Treasurer<br>Vice Chair<br>Secretary|From May 2022<br>To May 2022<br>To May 2022|



Mr Mike Awre retired as churchwarden in May 2022. He was replaced in July 2022 by Mrs Marlyn Hezlett who was already a member of the PCC. 

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## **WROUGHTON AND WICHELSTOWE PAROCHIAL CHURCH COUNCIL** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

_**For the year ending 31 December 2022**_ 

|**Note**<br>**INCOME AND ENDOWMENTS**<br>Donations and legacies<br>2(a)<br>Income from charitable<br>activities<br>2(b)<br>Other trading activities<br>2(c)<br>Investments<br>2(d)<br>Other income<br>**Total Income**<br>**EXPENDITURE ON:**<br>Raising funds<br>3(a)<br>Expenditure on charitable<br>activities<br>3(b)<br>Other expenditure<br>**Total Expenditure**<br>Net Incoming (Outgoing)<br>Resources<br>Transfers between funds<br>In<br>Out<br>Gains and losses on<br>investment assets<br>Gains and losses on assets for<br>own use<br>Net movement in funds<br>Balance brought forward at<br>01/01/2022<br>**Balance carried forward at**<br>**31/12/2022**|**Unrestricted Funds**<br>**Restricted**<br>**Funds**<br>**Total**<br>**Total**<br>**General Designated**<br>**2022**<br>**2021**<br>**FROM:**<br>119,344           8,724       32,477     160,545     150,756<br>14,387             464           509       15,360       14,177<br>8         11,269               -       11,277       12,328<br>107           1,270           104        1,481             88<br>-           1,160               -        1,160               -<br>133,845         22,888       33,090     189,823     177,349<br> <br>166                  -               -           166           132<br>120,789         30,270       40,450     191,509     262,694<br>-                  -               -               -               -<br>120,955         30,270       40,450     191,675     262,826<br> <br>12,890  -        7,383  -      7,359  -     1,852  -    85,477<br>-         11,600               -       11,600        9,500<br>-     11,600                  -               -  -    11,600  -     9,500<br> 1,290           4,217  -      7,359  -     1,852  -    85,477<br>-                  -               -               -               -<br>-                  -               -               -               -<br>1,290           4,217  -      7,359  -     1,852  -    85,477<br>14,924         63,176       52,131     130,231     215,708<br>16,214         67,394       44,772     128,379     130,231|
|---|---|



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## **BALANCE SHEET AS AT 31st DECEMBER 2022** 

||**Note**|**Unrestricted Funds**|**Restricted**|**Total**<br>**Total**|
|---|---|---|---|---|
|||**General**<br>**Designated**|**Funds**|**2022**<br>**2021**|
|||**fund**<br>**Funds**|||
|**Fixed Assets**|||||
|Tangible Assets|6|-           5,920|-|5,920        5,920|
|**Current Assets**|||||
|Debtors|7|6,183             453|30|6,666        9,834|
|Short Term Deposits||7,233         57,840|49,048|114,121     112,639|
|Cash at bank and in hand||7,604           4,843|-      4,307|8,141       15,048|
|**Total Current Assets**||**21,020         63,136**|**44,772**|**128,928     137,522**|
|**Liabilities**|||||
|Amounts falling due within|8a|4,806           1,662|-|6,468       13,210|
|one year|||||
|**Net Current Assets**||**16,214         61,474**|**44,772**|**122,459     124,311**|
|**Liabilities:**|||||
|Amounts falling due after|8b|-                  -|-|-               -|
|more than one year|||||
|**Total Net Assets**||**16,214         67,394**|**44,772**|**128,379     130,231**|
|**Funds**|9||||
|**Unrestricted**|||||
|General||16,214                  -|-|16,214       14,924|
|Designated||-         67,394|-|67,394       63,176|
|**Restricted**||-                  -|44,772|44,772       52,131|
|**Total Funds**||**16,214         67,394**|**44,772**|**128,379     130,231**|



Approved by the Parochial Church Council on 26[th] April 2023 and signed on its behalf by the Revd Dr Phill Harrison (PCC Chairman). 

The notes on pages 18 to 26 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. The PCC is confident that the residual value of the asset is greater than the carrying amount. Therefore 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**|**Restricted**<br>**Total**|**Total**|
|---|---|---|---|---|
||**General Designated**||**Funds**<br>**2022**|**2021**|
|**2(a) Donations and Legacies**|||||
|Planned Giving:|||||
|- Gift Aid donations||71,631                 -|435       72,066|69,922|
|- Income Tax recoverable||17,861                 -|-       17,861|21,810|
|- Other planned giving||19,554                 -|-       19,554|21,677|
|Collections (open plate)||6,998                 -|-         6,998|5,310|
|Gift Days|-|5                 -|-  -            5|-          73|
|Sundry Donations||2,414          5,150|25,030       32,594|5,097|
|Grants||891            324|7,012         8,227|27,012|
|Legacies||-          3,250|-         3,250|-|
|||119,344          8,724|32,477     160,545|150,756|
|**2(b)  Income from Church Activities**|||||
|Bookstall etc.||-                 -|-               -|-|
|Trips outings etc.||400                 -|-           400|-|
|Statutory Fees||10,402                 -|-       10,402|13,076|
|Other income from use of church||3,585            464|509         4,558|1,101|
|facilities|||||
|||14,387            464|509       15,360|14,177|
|**2(c) Other trading income**|||||
|Fundraising||8            575|-           583|30|
|Church Hall Lettings||-        10,694|-       10,694|12,298|
|||8        11,269|-       11,277|12,328|
|**2(d) Income from Investments**|||||
|Dividends and interest including any||107          1,270|104         1,481|88|
|reclaimed tax|||||
|||107          1,270|104         1,481|88|
|**2(e) Other income**|||||
|Other income||-          1,160|-         1,160|-|
|TOTAL INCOME||**133,845        22,888**|**33,090     189,823**|**177,349**|
||||||
|Previous year||134,713        14,253|28,383     177,349||



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## **3 EXPENDITURE** 

||**Unrestricted Funds**|**Restricted**<br>**Total**|**Total**|
|---|---|---|---|
||**General Designated**|**Funds**<br>**2022**|**2021**|
|**3(a) Expenditure on raising**|**funds**|||
|Cost of fund-raising|-                 -|-               -|-|
|Stewardship costs|166                 -|-           166|132|
||166                 -|-           166|132|
|**3(b) Expenditure on Church**|**Activities**|||
|**Missionary and charitable giving**||||
|Church Overseas||||
|- missionary societies|3,640                 -|-         3,640|2,960|
|- relief and development|-                 -|-               -|1,450|
|- home missions etc|3,580                 -|-         3,580|1,450|
|- secular charities etc|-                 -|-               -|20|
|**Ministry: - Diocesan Share**|80,000                 -|-       80,000|90,000|
|- Clergy Expenses|3,528                 -|-         3,528|2,739|
|Church running expenses|7,900          2,082|-         9,982|8,194|
|Church maintenance|-          5,603|1,472         7,075|2,130|
|Upkeep of services|2,318                 -|-         2,318|2,450|
|Churchyard|-          6,151|7,066       13,216|16,374|
|Expenditure on bookstall etc.|-                 -|-               -|-|
|Expenditure on trips etc.|830            493|-         1,323|-|
|Church Hall running costs|-        13,279|-       13,279|11,597|
|Church Hall major repairs|-          2,173|31,381       33,554|107,533|
|Salaries|13,445            160|420       14,025|11,782|
|Youth and children’s work|276                 -|-           276|404|
|Training|140                 -|91           231|-|
|Mission|655                 -|-           655|144|
|Support costs||||
|Printing & Stationery|985                 -|-           985|915|
|Postage & telephone|344                 -|-           344|452|
|Office equipment|1,323            330|-         1,653|426|
|Bank charges|427                 -|-           427|421|
|Other support costs|379                 -|20           399|271|
|Governance costs||||
|Independent examination|1,020                 -|-         1,020|983|
|Other|-                 -|-               -|-|
||120,789        30,270|40,450     191,509|262,694|
|**TOTAL EXPENDITUE**|**120,955        30,270**|**40,450     191,675**|**262,826**|
|Previous year|124,866        82,229|55,731     262,826||



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## **4. STAFF COSTS** 

|Wages and Salaries<br>Social Security Costs<br>Pension costs|**2022**<br>**2021**<br>27,154                 23,672<br>-                     1<br>-<br>155                     126<br>27,308                 23,799|
|---|---|



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 (2021 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 £57,095 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** 

|**FIXED ASSETS**||
|---|---|
|**Church Hall**<br>Cost at 01:01:2022<br>Cost at 31:12:2022|**Freehold Land and**<br>**Building**<br>**Total**<br>5,920<br>5920<br>5,920<br>5,920|
||**5,920**<br>**5,920**|



The church hall was purchased from the Bristol Diocesan Board of Finance 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<br>Other debtors|**2022**<br>**2021**<br>137                     485<br>6,529                   9,349<br> 6,666                   9,834|
|---|---|



## **8.  LIABILITIES (FALLING DUE WITHIN ONE YEAR)** 

|Deferred income<br>Accruals of utility and other costs|**2022**<br>**2021**<br>777                   1,119<br>5,691                 12,091<br> 6,468                 13,210|
|---|---|



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

## **9. FUNDS** 

|**Unrestricted Funds**<br>General Fund<br>Church Hall<br>Churchyard<br>Buildings<br>Organ Fund<br>Gift and Legacy<br>Other designated funds<br>Grants<br>Equipment<br>**Sub Total**<br>**Restricted Funds**<br>Church Hall<br>Churchyard<br>Buildings<br>Gift and Legacy<br>Other restricted funds<br>Grants<br>**Sub Total**<br>**Total**|**Balance**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**Balance**<br>**01/01/2022**<br>**31/12/2022**<br>14,924         133,845            120,955  -       11,600          16,214<br>-            105          11,854              12,766            1,100                82<br>6,417                33                6,151            6,000            6,299<br>8,511            1,624                6,672                   -            3,464<br>44,098               503                2,440            3,500          45,661<br>2,924            8,409                2,082                   -            9,251<br>1,333               465                  160                   -            1,637<br>-                   -<br>-                   -                   -<br>-                   -<br>-            1,000            1,000<br>**78,100        156,733            151,225                   -          83,608**<br>-                   -<br>-                   -                   -<br>877            7,012                7,066                   -               824<br>47,077          25,513              32,844                   -          39,746<br>794                19<br>-                   -               812<br>3,383               547                  541                   -            3,389<br>-                   -<br>-                   -                   -<br>**52,131          33,090              40,450                   -          44,772**<br>**130,231        189,823            191,675                   -        128,379**|
|---|---|



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## The comparative figures for 2021 are set out below 

|**Unrestricted Funds**<br>General Fund<br>Church Hall<br>Churchyard<br>Buildings<br>Organ Fund<br>Gift and Legacy<br>Other designated funds<br>Grants<br>Equipment<br>**Sub Total**<br>**Restricted Funds**<br>Church Hall<br>Churchyard<br>Buildings<br>Gift and Legacy<br>Other restricted funds<br>Grants<br>**Sub Total**<br>**Total**|**Balance**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**Balance**<br>**01/01/2021**<br>**31/12/2021**<br>14,576         134,713            124,866  -         9,500          14,924<br>-            806          12,298              11,597                   -  -            105<br>10,361                  1              10,446            6,500            6,417<br>68,417               161              60,067                   -            8,511<br>41,091                  7<br>-            3,000          44,098<br>1,250            1,674<br>-                   -            2,924<br>1,340               113                  120                   -            1,333<br>-                   -<br>-                   -                   -<br>-                   -<br>-                   -                   -<br>**136,229        148,966            207,095                   -          78,100**<br>-                   -<br>-                   -                   -<br>-            213            7,018                5,928                   -               877<br>75,396          21,277              49,596                   -          47,077<br>813                  1                    20                   -               794<br>3,483                86                  187                   -            3,383<br>-                   -<br>-                   -                   -<br>**79,479          28,383              55,731                   -          52,131**<br>**215,708        177,349            262,826                   -        130,231**|
|---|---|



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. 

25 



## **10.  ANALYSIS OF NET ASSETS** 

|Fixed Assets for Church use<br>Current Assets<br>Current Liabilities<br>Fund Balance|**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**Endowment**<br>**Funds**<br>**Total**<br>**Total**<br>**2022**<br>**2021**<br>5,920<br>0<br>0<br>5,920<br>5,920<br>84,156<br>44,772<br>0<br>128,928<br>137,522<br>-6,468<br>0<br>0<br>-6,468<br>-13,210<br>**83,608**<br>**44,772**<br>**0**<br>**128,379**<br>**130,231**|
|---|---|



The comparative figures for 2021 are set out below 

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



## **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. 

26 



## **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 2022 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. 

27 



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** 

Monahans, Chartered Accountants, Hermes House, Fire Fly Avenue, Swindon, SN2 2GA 

28