Parish of WROUGHTON and WICHELSTOWE
2023
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 2023 | 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. 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:
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To proclaim the Good News of the Kingdom.
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To teach, baptise and nurture new believers.
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To respond to human need by loving service.
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To transform unjust structures of society, to challenge violence of every kind and pursue peace and reconciliation.
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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:
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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.
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b) Pastoral care - 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 2023
In January 2023 the PCC agreed to the following priorities in 2023.
Younger generations – To offer a programme of seasonal activities aimed at engaging children, families and younger generations.
Pastoral care
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To grow two new leaders to run an additional small group.
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Our pastoral care team to continue trying to ensure that housebound people feel included.
Authentic visibility in the wider community
- 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.
ACHIEVEMENTS AND PERFORMANCE
CHURCH LIFE IN 2023
The Church Community
In 2023 our church community increased from 129 people to 147, moving slowly back towards pre-pandemic numbers. This is now only a 23% reduction from the 2019 levels.
Of these, it is estimated that 7% are under the age of 10, 2% between 11 and 17, 51% between 18 and 69 and 46% over 70. There has only been a 4% reduction in the older age group, but there has been a 30% reduction in the 18 to 69 age group and a 28% reduction in the under 17 age group based on 2019. 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. There have also been further signs of recovery in early 2024.
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Proclaiming the good news
During 2023 we ran services at 8 am and 10 am each week with a monthly evensong service at 6 pm. The 10 am service being live streamed on YouTube each week. We also held our annual Remembrance and Christingle services. An average of 89 people attended church in person each week this compares to 125 in 2019 and 83 in 2022. Additionally around 7 people still join us each Sunday morning on You Tube live with videos receiving a further 8 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. Our 6 pm service continues to attract approximately 22 people each month.
Concentrating our children’s and families work at the 10 am service seems to have been successful and we now have an average of 7 under 17’s each week.
During 2023 we were able to go into Wroughton Infants School and East Wichel Primary School for ‘Open the book’ sessions where we act out Bible stories in school assemblies. The clergy have links with Wroughton Junior School. This includes leading RE sessions.
We aim to join in village events in Wroughton and put on events mostly aimed at engaging children and families. In 2023 we had several events, in February Pancake Races, Easter Rocks in April, The Duck Race in May, a Carnival Parade entry with Discovery Church in July, a summer Holiday Club day in August, the Pumpkin Party (Halloween alternative) at the end of October, Here Comes Christmas in December. We also put up a window display in the Church Hall for the village Advent Trail. These events are building positive relationships with many in the village. We are aware that Wichelstowe does not get much attention from us, but we are limited by the size of the group and people available.
Teaching and nurture
We have five small groups meeting for bible study, prayer and fellowship. A total of 43 members (29%) of our church community are now regularly involved in small groups. We also ran a Youth Alpha group. These groups provide valuable opportunities for teaching, fellowship and pastoral support. Although we did not increase the number of groups in 2023 we are confident that we have the leaders should we need to increase the number of groups.
We also provided financial and prayer support to the Bible Society (Charity No. 232759) for its teaching work nationally and internationally.
Responding to human need
Our clergy and lay minsters took 28 funerals in 2023, providing bereavement support to families as necessary. We provide pastoral support to members of the
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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 our monthly healing services in church.
Members of our church community volunteer with the Little Lambs Playgroup, the monthly Memory Café, the Filling Station, (Charity No. 1072429) which provides food and provisions to those in need on the streets of Swindon, and also with the Swindon Food Collective (Charity No. 1180603) which runs foodbank services in the Swindon area including Wroughton.
We also provided financial and prayer support to Swindon Youth for Christ (Charity No. 274402) and the Children's Society (Charity No. 221124) who provide support locally and nationally. Internationally we also provided financial support and prayer support to Tearfund (Reg Charity No. 265464) , and the Church Mission Society (Charity No. 1131655 ) 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 (Charity No. 1107264) and is registered as a Living Wage employer.
We provide financial and prayer support to Tearfund (Charity No. 265464) who campaign on a number of global justice issues.
Environment
The PCC aims to equip our church to care for creation as an integral part of loving our neighbours and following God faithfully. We are committed to achieve net zero carbon by 2030.
In our worship we addressed creation care and climate change issues through intercessions, sermons, and the season of Creationtide and our focussed Climate Sunday service in September. We continue to improve our buildings to make them as energy efficient as possible, and again saw a significant reduction in energy use for both the Church and Church Hall so that we are now using only 37% of the energy we used in 2019.
In March we held a ‘Raingarden’ event at the Church Hall, for people to see how the garden and planters filter and slow down water flow. We put up bird boxes in the churchyard, and finalised a plan for managing some areas for wildlife. We also held a successful ‘Count on Nature’ wildlife survey in June, which saw an increase in
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biodiversity – 113 species identified!
To raise awareness of climate justice, we promoted Fairtrade and gave updates on Tearfund initiatives such as reducing plastic waste and fossil fuels. And to encourage our church community to consider their actions to ‘live gently on the earth’ we’ve organised litter picking, a Book & Jigsaw swap, and Parish Walks.
We hold a silver Eco Church award, and are working towards Gold and have started to collaborate with other Eco Churches in our Deanery, in order to support and help each other in actively expressing our care for our beautiful but fragile world.
We provide financial and prayer support to Tearfund (Charity No.265464) who campaign on a number of environmental issues.
LAND & BUILDINGS
The Church Building
In January our quinquennial inspection was carried out which among other things identified the need for major roof repairs in the south aisle. After further delays to the reinstatement of the plaster commenced in November 2023. Following repeated failure we undertook renewal of the electrical distribution boards in church during the year to bring them up to current standards. We are aware that further repairs to the lighting will be required in 2024. We have also experienced some issues with the organ during the year and we are investigating what work may be required.
The organ has been suffering with wooden trackers (levers) warping and sticking. In addition there was an electrical problem at Christmastide which would not be resolved until after the New Year.
The Church Hall
In January 2023 a pair of ornate redwood pine and copper repousse doors, which had been donated by Wroughton Methodist Church following its closure, were fitted in the porch and this has dramatically improved the comfort and further reduced our energy use.
Wroughton Pre-School continue to be our primary user. One regular user reduced their sessions, but we have had a large number of bookings for childrens’ parties during the year.
The Churchyard
Although it is no longer possible to create any new graves, additional family members can be buried in existing graves, and we are able to continue to bury ashes, either in existing family plots, or in the Garden of Remembrance. The churchyard is still well used by those visiting graves, and those who want to sit or wander in a peaceful, restful setting.
The closure of the churchyard meant we had to say goodbye to our sexton, Kelvin
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Dudley in March 2023, and thank him for his years of service and commitment to caring for the churchyard. The responsibility of maintenance for the churchyard passed to Swindon Borough Council in April 2023.
The closure has greatly affected the way the churchyard is managed, but has also opened up new opportunities to work with the local community in ensuring the needs of both visitors and wildlife are looked after. With limited church resources, we welcome the ‘Lower Churchyard Volunteer Group’ from the local community who have done sterling work keeping the well-visited lower churchyard in good order.
We greatly appreciate those members of our own church community who are tending the upper churchyard, either with the organised working parties, or as a regular commitment on their own.
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 2023 total funds were £114,596 of which £25,079 were held in restricted funds. One feature for all funds this year has been the large increase in interest received due to higher interest rates.
GENERAL FUND
At the end of 2022 the PCC set a budget on the basis of pledges received after a consultation with the congregation and a plan for an autumn stewardship campaign to increase giving through the year. 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 Other giving Funerals & weddings Fundraising Interest Total |
2023 2022 Increase 2022 to 2023 Budget Actual Actual 110,945 110,981 109,046 1.8% 8,300 15,024 9,720 54.6% 4,846 5,122 5,633 -9% 0 0 0 50 332 107 211% |
|---|---|
| 124,141 131,459 124,506 5.6% |
* Net of direct costs and transfer to churchyard fund
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General Fund Expenditure
| Support to wider church & charities Parish share Ministry & mission Utilities Church running Support costs Transfer to Fabric fund Other Transfers Total |
2023 2022 Increase 2022 to 2023 Budget Actual Actual 8,460 8,520 7,220 18% 80,000 80,000 80,000 0.0% 10,746 11,634 9,763 19% 8,639 6,216 4,459 39% 3,634 3,973 3,479 14% 18,225 18,452 17,205 7.2% 0 0 0 0 0 1,100 |
|---|---|
| 129,704 128,794 123,226 4.5% |
Our general fund income was above budget mainly due to a significant increase in open plate giving at services. Our costs before fund transfers were slightly below budget due to utility costs being less than anticipated so we ended the year with a surplus of £2,665. 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%. We received a donation of £302 on the winding up of the Wroughton Youth Adventure Charity.
OTHER FUNDS
Church Hall - Rental income was on budget. A further loss of regular evening bookings has been balanced by a significant increase in bookings for children’s parties. There was also a significant rise in energy costs but these were not as high as had been anticipated partly due to reduced energy usage. There was also a transfer of funds of £5,000 from the gift and legacy account towards energy costs. As a result this the fund made a surplus of £3,142 on the year leaving the fund at £3,224 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 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 electrical works were carried out on the church at a cost of £4,035 and the major replastering works were commenced. These were estimated to cost £34,000 but various problems have been encountered causing delay and further as yet unquantified costs.. Payments of £20,234 were made during the year with a further £13,389 being paid early in 2024. These sums are net of VAT which was recovered through the
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Listed Places of Worship Scheme.
Churchyard - The responsibility for maintenance of the churchyard now lies with the local authority. Churchyard fees income were above expectations during the year and £5,000 was transferred to the designated fund from the General fund. Salary costs included redundancy payments following transfer of maintenance responsibility to the Swindon Borough Council.
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 2023 were 114,596 of which £25,079 are held as restricted funds. Designated funds total £70,362 of which £5,920 can only be realised by disposing of tangible fixed assets. Unrestricted funds total £18,885.
Comparing our actual reserves to the policy we have £18,885 in unrestricted which is in excess of the required level. The designated church hall fund is £3,224 (including the value of fixed assets) which is below the required level. The designated churchyard fund is £3,343 which is above the required level. The designated buildings fund is £1,827, but there are £19,636 of restricted funds so the total funds are above the required level. The organ fund stands at £50,857 which is slightly in excess of the required level.
Completion of the quinquennial repairs and other works on the church are also anticipated in 2024 which will further deplete the building reserves. Major repairs to the south aisle roof are anticipated in the near future and major repairs to the organ are anticipated in the next 5 to 10 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 2024
In line with the PCC’s goals for 2022 and beyond, which are shown on page 2-3 in 2024 the PCC proposes to
Younger generations
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i) Build on our links with the Wroughton Pre School, who meet in the Church Hall.
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ii) Look for opportunities to maintain links with Wroughton Junior School and the other Primary Schools in the Parish.
Pastoral care
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i) To further develop our network of pastoral care.
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ii) To develop confidence in pastoral care.
Authentic visibility in wider community
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i) Look for ways to better minister to the people who visit the church building and the churchyard, and equip our people for those conversations. Finding ways to use the church more effectively to make it more welcoming and prayerful.
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ii) To have a visible presence at the main village events throughout the year.
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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; representatives from the Wroughton Parish Council, and the churchyard volunteers group sit on this committee.
Community Engagement 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.
The PCC met six times in 2023. In January, the Goals that had been set in 2022 were reviewed and updated for 2023. Priorities were set to make progress on these in 2023.
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In April, the new monthly Morning Worship services were reviewed and in view of the feedback it was decided to continue with them. The Safeguarding Policy was amended to cover aspects of the 10am service broadcast on You Tube.
Throughout the year, the PCC closely monitored the churchyard, following the closure in December 2022 and the transfer of responsibility for the maintenance to Swindon Borough Council in April. Two volunteer groups had been formed to care for the Lower and Upper churchyards, and were working well.
Provision for children was discussed in April and July. This led to the establishment from September of teaching sessions for children held in the Vicarage during part of two Sunday morning services a month, along with resources for them to be used in church during the other weeks.
In November, an initial draft of a development plan for work on the church building was discussed. The Safeguarding Policy was also reviewed.
The church finances were monitored throughout the year, and a budget for 2024 approved in November.
SAFEGUARDING CHILDREN, YOUNG PEOPLE AND VULNERABLE ADULTS
2023 was a quiet year Safeguarding wise with the dedicated confidential e-mail : safe_and_sound@wroughton.com received no relevant emails.
The parish of Wroughton and Wichlestowe is committed to safeguarding children, young people and adults at risk. As part of this process all our Safeguarding related policies have been reviewed in November 2023 and minor changes agreed by the PCC. Further enhancements to our Social Media Policy were carried forward to P.C.C. on 5th February 2024 where they were also adopted. The PCC oversees the following activities for Children / Young People or for Vulnerable Adults mentioned elsewhere in this report.
As our main service is broadcast on You Tube we have tightened up the media consent process.
Volunteers where eligible, working with the children or otherwise vulnerable groups have all been DBS checked at the level appropriate to the role. Because the parish provides these activities for vulnerable groups, the PCC members all require an enhanced DBS Check. All our Churchwardens and PCC Members have a current DBS which has been completed within the last 3 years.
In order to fulfil roles and responsibilities appropriately, safeguarding training at different levels is a requirement for all volunteers.
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| Type of Training | Number in Role |
Number completed training in last 3 years |
Number with no or expired training |
|---|---|---|---|
| Basic Awareness | 40 | 35 | 5 |
| Foundation Safeguarding | 26 | 19 | 7 |
| Leadership Safeguarding | 9 | 7 | 2 |
| Domestic Abuse | 16 | 5 | 11 |
There were no new safeguarding issues that were reported to The Diocesan Safeguarding Team. One historic long-term safeguarding agreement remains in place (reviewed regularly) and there are no issues with this.
Mark Tubey (Parish Safeguarding officer)
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.
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PCC MEMBERS AND TRUSTEES 2023
The following served as PCC members and trustees during the period from 1 January 2023 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 |
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|---|---|---|---|
| Churchwardens Mr Peter Ferguson Mrs Marlyn Hezlett |
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| Licenced Lay Ministers | |||
| Mr Mark Tubey Mrs Tracy Mason |
Also Parish Safeguarding Officer Also Deanery Synod |
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| Elected Members Mrs Louise Bessent Mr Andrew Kirk Mr Michael Mason Mrs Susan Offord Mrs Joan Orman Canon Nicholas Orman Mrs Lorna Robinson Mrs Helena Thomas Mrs Helen Toomer Mr Tim Winter Ms Hannah Wrixon |
Deanery Synod Deanery Synod & Treasurer Secretary Vice Chair |
From May 2023 From May 2023 From May 2023 To May 2023 From May 2023 |
Approved by the Parochial Church Council on 24th April 2024 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 2023
| Note INCOME AND ENDOWMENTS Donations and legacies 2(a) Income from charitable activities 2(b) Other trading activities 2(c) Investments 2(d) Other income Total Income EXPENDITURE ON: Raising funds 3(a) Expenditure on charitable activities 3(b) Other expenditure Total Expenditure Net Incoming (Outgoing) Resources Transfers between funds In Out Gains and losses on investment assets Gains and losses on assets for own use Net movement in funds Balance brought forward at 01/01/2023 Balance carried forward at 31/12/2023 |
Unrestricted Funds Restricted Funds Total Total General Designated 2023 2022 FROM: 126,028 3,030 20,422 149,480 160,545 12,664 250 396 13,310 15,360 - 12,169 - 12,169 11,277 332 2,420 1,770 4,522 1,481 - - - - 1,160 139,023 17,869 22,588 179,480 189,823 164 - - 164 166 126,688 24,131 42,281 193,099 191,509 - - - - - 126,852 24,131 42,281 193,263 191,675 12,171 - 6,262 - 19,692 - 13,783 - 1,852 - 14,500 - 14,500 11,600 - 9,500 - 5,000 - - 14,500 - 11,600 2,671 3,238 - 19,692 - 13,783 - 1,852 - - - - - - - - - - 2,671 3,238 - 19,692 - 13,783 - 1,852 16,214 67,394 44,772 128,379 130,231 18,885 70,632 25,079 114,596 128,379 |
|---|---|
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BALANCE SHEET AS AT 31st DECEMBER 2023
| Note | Unrestricted Funds | Restricted | Total Total |
|
|---|---|---|---|---|
| General Designated |
Funds | 2023 2022 |
||
| fund Funds |
||||
| Fixed Assets | ||||
| Tangible Assets | 6 | - 5,920 | - | 5,920 5,920 |
| Current Assets | ||||
| Debtors | 7 | 9,480 1,602 | 5,318 | 16,400 6,666 |
| Short Term Deposits | 7,465 34,772 | 35,474 | 77,711 114,121 | |
| Cash at bank and in hand | 4,851 28,979 | - 15,713 | 18,117 8,141 | |
| Total Current Assets | 21,795 65,353 | 25,079 | 112,227 128,928 | |
| Liabilities | ||||
| Amounts falling due within | 8a | 2,910 641 | - | 3,551 6,468 |
| one year | ||||
| Net Current Assets | 18,885 64,712 | 25,079 | 108,676 122,459 | |
| Liabilities: | ||||
| Amounts falling due after | 8b | - - | - | - - |
| more than one year | ||||
| Total Net Assets | 18,885 70,632 | 25,079 | 114,596 128,379 | |
| Funds | 9 | |||
| Unrestricted | ||||
| General | 18,885 - | - | 18,885 16,214 | |
| Designated | - 70,632 | - | 70,632 67,394 | |
| Restricted | - - | 25,079 | 25,079 44,772 | |
| Total Funds | 18,885 70,632 | 25,079 | 114,596 128,379 |
Approved by the Parochial Church Council on 24[th] April 2024 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.
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 | Restricted Total |
Total | |
|---|---|---|---|
| General Designated | Funds 2023 |
2022 | |
| 2(a) Donations and Legacies | |||
| Planned Giving: | |||
| - Gift Aid donations | 71,679 - | 100 71,779 | 72,066 |
| - Income Tax recoverable | 18,339 - | - 18,339 | 17,861 |
| - Other planned giving | 20,962 - | - 20,962 | 19,554 |
| Collections (open plate) | 12,916 - | - 12,916 | 6,998 |
| Gift Days | - - | - - | - 5 |
| Sundry Donations | 2,081 2,030 | 15,469 19,579 | 32,594 |
| Grants | 50 - | 4,853 4,903 | 8,227 |
| Legacies | - 1,000 | - 1,000 | 3,250 |
| 126,028 3,030 | 20,422 149,480 | 160,545 | |
| 2(b) Income from Church Activities | |||
| Bookstall etc. | - - | - - | - |
| Trips outings etc. | - - | - - | 400 |
| Statutory Fees | 9,639 - | - 9,639 | 10,402 |
| Other income from use of church | 3,025 250 | 396 3,671 | 4,558 |
| facilities | |||
| 12,664 250 | 396 13,310 | 15,360 | |
| 2(c) Other trading income | |||
| Fundraising | - - | - - | 583 |
| Church Hall Lettings | - 12,169 | - 12,169 | 10,694 |
| - 12,169 | - 12,169 | 11,277 | |
| 2(d) Income from Investments | |||
| Dividends and interest including any | 332 2,420 | 1,770 4,522 | 1,481 |
| reclaimed tax | |||
| 332 2,420 | 1,770 4,522 | 1,481 | |
| 2(e) Other income | |||
| Other income | - - | - - | 1,160 |
| TOTAL INCOME | 139,023 17,869 | 22,588 179,480 | 189,823 |
| Previous year | 133,845 22,888 | 33,090 189,823 |
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3 EXPENDITURE
| Unrestricted Funds | Restricted Total |
Total | |
|---|---|---|---|
| General Designated | Funds 2023 |
2022 | |
| 3(a) Expenditure on raising | funds | ||
| Cost of fund-raising | - - | - - | - |
| Stewardship costs | 164 - | - 164 | 166 |
| 164 - | - 164 | 166 | |
| 3(b) Expenditure on Church | Activities | ||
| Missionary and charitable giving | |||
| Church Overseas | |||
| - missionary societies | 4,290 - | - 4,290 | 3,640 |
| - relief and development | 2,115 - | - 2,115 | - |
| - home missions etc | 2,115 - | - 2,115 | 3,580 |
| - secular charities etc | - - | - - | - |
| Ministry: - Diocesan Share | 80,000 - | - 80,000 | 80,000 |
| - Clergy Expenses | 4,218 - | - 4,218 | 3,528 |
| Church running expenses | 10,188 - | - 10,188 | 9,982 |
| Church maintenance | - 718 | 31,051 31,769 | 7,075 |
| Upkeep of services | 3,274 - | - 3,274 | 2,318 |
| Churchyard | - 8,102 | - 8,102 | 13,216 |
| Expenditure on bookstall etc. | - - | - - | - |
| Expenditure on trips etc. | - - | - - | 1,323 |
| Church Hall running costs | - 14,049 | - 14,049 | 13,279 |
| Church Hall major repairs | - 1,030 | 10,778 11,808 | 33,554 |
| Salaries | 14,483 232 | 300 15,015 | 14,025 |
| Youth and children’s work | 300 - | - 300 | 276 |
| Training | - - | - - | 231 |
| Mission | 614 - | - 614 | 655 |
| Support costs | |||
| Printing & Stationery | 1,125 - | - 1,125 | 985 |
| Postage & telephone | 651 - | - 651 | 344 |
| Office equipment | 1,362 - | - 1,362 | 1,653 |
| Bank charges | 410 - | - 410 | 427 |
| Other support costs | 407 - | 151 558 | 399 |
| Governance costs | |||
| Independent examination | 1,137 - | - 1,137 | 1,020 |
| Other | - - | - - | - |
| 126,688 24,131 | 42,281 193,099 | 191,509 | |
| TOTAL EXPENDITUE | 126,852 24,131 | 42,281 193,263 | 191,675 |
| Previous year | 120,955 30,270 | 40,450 191,675 |
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4. STAFF COSTS
| Wages and Salaries Social Security Costs Pension costs |
2023 2022 23,740 27,154 - - 1 174 155 23,914 27,308 |
|---|---|
The PCC employs a parish administrator, and a church hall cleaner (all part time). A sexton was also employed until March 2023. Vergers, clerks and organists are also employed on a casual basis for weddings and funerals. The average number of employees during the year was five (2021 six). In consequence of the transfer of responsibility for maintenance of the churchyard to Swindon Borough Council from 1st April 2024, our Sexton was made redundant at the end of March. He was paid statutory redundancy pay of £3170.
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 £45.187 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 01:01:2023 Cost at 31:12:2023 |
Freehold Land and Building Total 5,920 5920 5,920 5,920 |
|---|---|
| 5,920 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 Other debtors |
2023 2022 141 137 16,259 6,529 16,400 6,666 |
|---|---|
8. LIABILITIES (FALLING DUE WITHIN ONE YEAR)
| Deferred income Accruals of utility and other costs |
2023 2022 383 777 3,168 5,691 3,551 6,468 |
|---|---|
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 Equipment Sub Total Restricted Funds Church Hall Churchyard Buildings Gift and Legacy Other restricted funds Grants Sub Total Total |
Balance Income Expenditure Transfers Balance 01/01/2023 31/12/2023 16,214 139,023 126,852 - 9,500 18,885 82 12,192 14,049 5,000 3,224 6,299 147 8,102 5,000 3,344 3,464 111 1,747 - 1,828 45,661 1,696 - 3,500 50,857 9,251 3,425 - - 5,000 7,676 1,637 252 232 - 1,657 - - - - - 1,000 46 - 1,000 2,046 83,608 156,892 150,983 - 89,517 - - - - - 824 18 - - 842 39,746 21,719 41,830 - 19,636 812 230 - - 1,043 3,389 620 451 - 3,558 - - - - - 44,772 22,588 42,281 - 25,079 128,379 179,480 193,263 - 114,596 |
|---|---|
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The comparative figures for 2022 are set out below
| Unrestricted Funds General Fund Church Hall Churchyard Buildings Organ Fund Gift and Legacy Other designated funds Grants Equipment Sub Total Restricted Funds Church Hall Churchyard Buildings Gift and Legacy Other restricted funds Grants Sub Total Total |
Balance Income Expenditure Transfers Balance 01/01/2022 31/12/2022 14,924 133,845 120,955 - 11,600 16,214 - 105 11,854 12,766 1,100 82 6,417 33 6,151 6,000 6,299 8,511 1,624 6,672 - 3,464 44,098 503 2,440 3,500 45,661 2,924 8,409 2,082 - 9,251 1,333 465 160 - 1,637 - - - - - - - - 1,000 1,000 78,100 156,733 151,225 - 83,608 - - - - - 877 7,012 7,066 - 824 47,077 25,513 32,844 - 39,746 794 19 - - 812 3,383 547 541 - 3,389 - - - - - 52,131 33,090 40,450 - 44,772 130,231 189,823 191,675 - 128,379 |
|---|---|
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 2023 2022 5,920 0 0 5,920 5,920 87,148 25,079 0 112,227 128,928 -3,551 0 0 -3,551 -6,468 |
|---|---|
| 89,517 25,079 0 114,596 128,379 |
The comparative figures for 2022 are set out below
| Fixed Assets for Church use Current Assets Current Liabilities Fund Balance |
Unrestricted Funds Restricted Funds Endowment Funds Total Total 2022 2021 5,920 0 0 5,920 5,920 84,156 44,772 0 128,928 137,522 -6,468 0 0 -6,468 -13,210 83,608 44,772 0 128,379 130,231 |
|---|---|
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 2023 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
Monahans, Chartered Accountants, Hermes House, Fire Fly Avenue, Swindon, SN2 2GA
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