The Parish Church of St Andrew Burgess Hill
ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL
For the year ended 31 December 2022
St Andrew’s Church, The Parish office, 2a Cants Lane, Burgess Hill, RH15 0LG
Incumbent: Revd Dr Andrew Angel, 2 Cants Lane, Burgess Hill, RH15 0LG Independent Examiner: Mr Geoffrey Perkins, 15, Greenhill Park, Haywards Heath, West Sussex, RH17 7SW Bankers: CAF Bank Ltd, 25 Kings Hill, West Malling, Kent, MH19 4JQ Barclays Bank PLC, Leicester, LE872BB
The parish is a charity registered with the Charity Commission as charity number 1131284. This report covers the activities of the parish and the Parochial Church Council in 2022.
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Mission Statement
The primary objective of St Andrew’s Church is promoting the whole mission of the Church, in the ecclesiastical parish of St Andrew’s. The PCC has the responsibility of co-operating with the incumbent, in promoting this objective.
Achievements and Performance
St Andrew’s Church understands the whole mission of the church as presented in the Bible and received by the Anglican Communion. For convenience, the vicar and the PCC understand this mission as comprising three broad areas: (1) mission and evangelism; (2) discipleship and pastoral care; and (3) worship, teaching, and prayer. These areas are facilitated by the ministries of oversight (or governance) and administration.
Mission and Evangelism
St Andrew’s Church has a broad understanding of mission which includes evangelism, serving the community and providing for the poor and those in other kinds of need. Most of this mission and evangelism is focussed inside the parish of St Andrew (Burgess Hill) and the surrounding area, but St Andrew’s Church also supports mission elsewhere in the United Kingdom and the wider world. In our teaching and life of worship, there was a focus on growing our confidence in evangelism during 2021 and this was built upon in our evangelistic activities in 2022. Some homegroups became more open to welcoming and nurturing new Christians in faith and our Young Families and Children’s Pastor started a Tuesday Café initiative to welcome new families. In common with all other aspects of the life of the church, 2022 was a year in which the mission and evangelism of the church grew in some surprising ways –in the mission to young people in the Hub schools work, in primary schools’ assemblies, in the relationship with St Andrew’s Pre-School, and in the beginnings of the restoration of services in the care homes.
Alpha
Leader: Andy Angel (vicar) and Revd Sandi Wickens (Priest covering Sabbatical).
There were two Alpha courses during 2022 which ran between January and March, and May to July. The first course ran on zoom and in person and the second in person only. Most of those taking the course were exploring the faith or beginning to get a grounding in Christian discipleship.
Confirmation, Baptism and Thanksgiving Preparation and Services
Leader: Andy Angel (vicar).
The preparation offered to candidates was the Alpha course. In the Church of England, preparation of candidates is required if they are of an age to understand and of their parents and godparents if a child who is not of an age to understand is being brought for baptism. In line with the example of Jesus and the teaching of the New Testament, the tradition of the Church expects those who are baptised to be regular worshippers and to grow through Christian teaching at Sunday worship. During 2022 there were 4 baptisms and 2 Thanksgivings for children. The vicar led a short (four session) confirmation course for one candidate for confirmation who had previously completed an Alpha course and simply needed to think through the vows that they were going to make and what the implications were for living the rest of their life.
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Young Families and Children’s Work
Leader: Lucy Marsh
Sunday School
The Sunday School program has been restructured with a focus on Biblical literacy. Foundational Biblical truths are presented weekly through curriculum that teaches a main Biblical lesson, presents a memory verse for children to learn during the week, instructs intercessory prayer and encourages children in their oral reading of the Bible. Children ages 2 through 12 are in attendance. Recruitment of a strong team of teachers resulted in the ability to offer Sunday School each week, even during school breaks. Each week an exit letter was given to parents which outlined the lesson, the Scripture used, the memory verse, the extension activity as well as suggestions for home application and a bedtime prayer.
Outreach to the Schools
The Young Families & Children’s Pastor has been invited to speak in RE classes and during assemblies for the local primary schools and the St. Andrew’s Preschool, which is on the church site. These opportunities occurred during Easter, Remembrance Day, Harvest Season and Christmas. St. Andrew’s Church was the location for Christmas programs presented by local schools. Both the vicar and the Young Families & Children’s Pastor spoke and presented the Christmas message for each of the nine programs.
Football Camp
St. Andrew’s hosted a football camp during the summer break in partnership with Ambassadors Football UK. The three full days included skills, drills and matches and Bible lessons presented by the Ambassadors Football coaches. At the conclusion of the camp, eight children gave their lives to Christ.
Tuesday Café
Tuesday Café, which operates 9:00 – 11:00 during school terms, is an exciting outreach program that invites preschool parents and neighbours to enjoy fellowship, coffee, and cakes. The children are offered fresh fruit and provided toys for entertainment. At mid-morning the littlest guests are invited to “Songs and Stories” which is Gospel-oriented. The Café team is comprised of greeters/chaplains and catering workers.
Youth Work
Leader: Mark Edwards
Legacy
We meet each Thursday evening, during term time, in the Link Building area at St Andrew’s to give space for the young people of Burgess Hill to come together and do Christian life. We meet to watch biblically based video clips, study scripture and explore faith together, as well as playing games and eat sweets. There is often 1 of the young people who leads us in prayer, with another who reads a bible text and explain their thoughts. We continue to offer pastoral support, mentoring, home visits etc to help develop the next generation. We have seen 12 new faces drop
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into Legacy over the last year and continue to pray that God will bring a youth revival to the young people of Burgess Hill.
HUB
The Hub continues to carry the gospel into the schools in mid Sussex. Mark leads the team of multiple youth pastors from various denominations and surrounding churches to collectively serve the local schools. As a collective, The Hub team go into local schools to pioneer and deliver Christian unions, Alpha courses, school assemblies, sixth form days, lunchtime clubs as well as offering pastoral support. As a team, we have also delivered various United events, gathering young people at various churches around the area to deliver the gospel.
– Pre School
– Leader: Janet Davies (Chair of Pre School Committee)
As Chair of the Pre–school Committee, Janet Davies represents the Pre-School on the PCC. Hazel Butler is Deputy Chair of the Pre-school. We are continuing to build relationships between the church and the Pre–school staff and families. Staff take a small group of children to the ‘Songs and stories’ slot led by Lucy Marsh during the Tuesday café each week. We are delighted that the PreSchool have been able hold special services in church again after covid restrictions. These have been led by Lucy. Several members of our congregation supported the Summer and Christmas Fairs held by the Pre-School at the church site. They also cheered the children on during their sponsored One Mile Fun Run around the church grounds.
Cafés and Community Outreach
In the last few years St Andrew’s Church has offered several community focussed activities for local families which brought them onto the church premises. Some of these offered prayer and support to members of the community (like the bereavement lunches), some invitations to Christian events (like Christmas and Easter services, and Alpha), and others offered insights into and invitations to Christian faith.
Men’s Ministry
Leader: Andy Sherlock
Early in 2023 a breakfast was held to facilitate the Mens Ministry team re engaging with the men of St Andrews and Burgess Hill. The team agreed to investigate a church walk, evening meal with speakers and a men’s breakfast with speaker. The Men’s Breakfasts have been sorely missed by many, please add the Men’s Ministry and its outreach activities to your prayers. Finally, contact Andy Sherlock if you would like to join the dedicated hardworking team or would like to join for fellowship.
Relief of Poverty in the Local Community
During 2022, St Andrew’s continued to grow the work of the Acts 4:35 team and the Hardship Fund which were set up in 2018. The purpose of both these initiatives was the relief of poverty.
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Hardship Fund and Acts 435
St Andrews has a dedicated team of advocates that works with the Acts 435 scheme. This is a national scheme which can provide financial help to anyone in need. The advocates dealt with three cases last year, all of which were funded to the maximum allowed under Acts 435’s rules (i.e., £150 for an individual item or £100 for anything else). St Andrews also manages a hardship fund which is funded by donations from the congregation. The fund is managed by the Hardship Fund Committee and used to ensure that St Andrews can offer financial assistance to people who are part of our church family. On behalf of St Andrews the fund has carefully considered two requests for help this year. The advocates and hardship fund committee members treat all conversations in confidence and feel blessed to be able to serve in this way.
Support for Mission in the UK and Abroad
In addition to the work of homegroups in supporting mission agencies and ministries around the world, St Andrew’s Church maintained its long–standing tradition of supporting mission and evangelism both in the UK and abroad. The sums collected and given to charities are detailed below. These include sums raised on special collection Sundays and individual ad-hoc donations.
A collection was taken in May 22 for the Church Mission Society (which works in many areas of mission and evangelism around the world: https://churchmissionsociety.org/) and £2,182.30 was given towards their work.
A collection was also taken in May 22 for the Bible Society (which works to produce Bibles, Bible translations and Bible study materials around the world: https://www.biblesociety.org.uk/) and £1,648.52 was given towards their work.
A collection was taken for Tear Fund (which works for the relief of poverty around the world: https://www.tearfund.org/) in October 22 and £1,350.51 was given towards their work. A collection was also taken in October 22 for the Ushaaqallah Benefit Society and £1,295.52 was given towards their work.
A collection was taken for Off the Fence (which works with the homeless and abused in Sussex: https://www.offthefence.org.uk/) over the Christmas 2022 services and £1,422.77 was given towards their work.
A collection was taken for Chichester Diocesan Family Support Work (which works with vulnerable families in Sussex: https://www.familysupportwork.org/) over the Christmas 2022 services and £1,285.27 was given towards their work. A donation was also received for SEAN International for £1,000.00. The grand total collected & paid out in 2022 was £10,184.80.
Discipleship and Pastoral Care
The ministry of pastoral care has been a hallmark of St Andrew’s ministry over many years. Traditionally, given the number of regular and occasional worshippers, much of the day-to-day pastoral care has been undertaken by members of the congregation caring for each other. Homegroups continued to be the pastoral unit. Where people were not in homegroups, the pastoral coordinator carried out much of the pastoral work, under the oversight of the vicar, and with a network of people who helped. Sharing of the pastoral burden in this way continued to enable the vicar to focus his pastoral care on those with greatest need, particularly the dying. The vicar and the pastoral coordinator met weekly to try to ensure that church family members were receiving the pastoral care they needed – as far as this was practicable. Pastoral services, the
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preparation for them and the follow up after them, continued to support people at key points in life—particularly those who have been bereaved in 2022 and previously.
Pastoral Coordinator and Pastoral Team
Pastoral Coordinator: Howard Hitchman
As Covid restrictions subsided during 2022 those providing pastoral support were able to undertake visits to care homes and hospitals, ensuring appropriate precautions were taken when visiting the vulnerable. The Pastoral team were able to provide a full range of support that was in place prior to the pandemic. This included home visits, Holy Communion, outings, shopping and getting people to church. Where appropriate and where people are qualified, members of the pastoral care team have communicated with families and helped them with difficult life decisions concerning care for relatives and supported them as they worked out care and support packages. The pastoral care team have continued to provide telephone calls to those who are living on their own and have encouraged church members to phone one another to keep in touch. In addition to the provision of formal pastoral support, there is a considerable amount of informal pastoral care within the St Andrew’s church community. This is built around longstanding friendships and relationships. Whilst it is difficult to provide exact figures, it is likely that at least 50 people receive regular pastoral contact from a dedicated pastoral support team.
Homegroups
There were 9 homegroups meeting during 2022. Many members of St Andrew’s met in these groups for pastoral care, fellowship, Bible study and prayer. Their meeting frequencies varied between once a month, fortnightly and weekly. Some shared a meal each time they met, others shared biscuits and coffee. Some met during the day and others in the evening. Some of the groups also carried out community work, supported various charities and organised church community events.
Pastoral Services and Ongoing Support
St Andrew’s offers ministry to people living in the parish through pastoral services (marriages and funeral services, interments of ashes and memorial services) at times of great joy and also at times of grief. St Andrew’s offers preparation and ongoing support to people who come to the church to get married and to say goodbye to loved ones who have died.
Marriages
Authorised ministers: Andy Angel (vicar), Sylvia McLarnon (minister with permission to officiate). Two marriages were conducted at St Andrew’s in 2022. Prior to all marriage services, the couples met with the minister who would marry them to talk through what Christian marriage is about and the couples were given space to work out whether they wanted to make the kind of commitments the Bible teaches. Exploring Christian marriage offered the opportunity to explain what the Christian faith is about in a non–threatening way (as biblical teaching says marriage is for everyone, not just Christians, so you do not have to be a Christian to get married in church). The couple met with the minister again to reflect on the things they had explored in the first session and fixed details for the marriage service. Couples were invited to church to hear their
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banns read, and where appropriate invited to church activities. One blessing of a marriage was also performed.
Funerals
Authorised ministers: Andy Angel (vicar), Sandi Wickens (Priest covering sabbatical), Rob Lowes (Reader), Sylvia McLarnon (minister with permission to officiate).
During 2022, ministers from St Andrew’s conducted ten funerals in church, ten memorial services in church and five funerals at crematoria. Prior to any service, clergy visited the families or nearest of kin of the deceased, spent time listening to them and offering them consolation, as well as organising the service with them. Sometimes, there was a lot of communication (both offering comfort and organising the service) in between the initial visit and the funeral/memorial service. Mourners were always put in touch with the bereavement team and offered ongoing support, as described in the reports below.
Interments of Ashes
Authorised ministers: Andy Angel (vicar), Sandi Wickens (Priest covering sabbatical), Rob Lowes (Reader), Sylvia McLarnon (minister with permission to officiate).
During 2022, nine services of the interment of ashes were conducted by ministers from St Andrew’s. Ministers from St Andrew’s visited the families in the same way as for funeral services. Mourners are always put in touch with the bereavement team and offered ongoing support, as described in the reports below.
Memorial Services
Authorised ministers: Andy Angel (vicar), Sandi Wickens (Priest covering sabbatical), Rob and Jean Lowes (bereavement team) .
At the end of October, St Andrew’s hosted the yearly memorial service to which all who had been bereaved over recent years were invited. In the context of worship, and after reading and preaching the Word, the names of loved ones who had died were read out and members of the congregation were invited to come to the front to light a candle in memory of those they had lost.
Bereavement Café
Leaders: Jean and Rob Lowes
This group exists to support those who have been bereaved or have had any kind of loss, whether recently or long ago. The group gather approximately once a month on a Thursday lunchtime and provide a safe space for those who value talking to others in the same situation. In December, they enjoyed a Christmas meal at the Harvester in Haywards Heath. To keep as safe as possible, it was decided that at normal meetings, everyone would bring their own packed lunch and the café would provide hot drinks. This worked well.
Training and development
As part of its wider ministry of growing disciples, St Andrew’s offered placements to those who were in training for ministries of various kinds. During 2022, Peter Sutton completed his third year of training for ordination at St Mellitus College. He was supervised by the vicar.
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During 2022, the diocese of Chichester continued to roll out its initiative of bishop’s permission to preach (with training and supervision) . The permission to preach entails the vicar agreeing with the bishop a form of training and supervision for each person applying to preach. When such permission is granted, it gives someone permission to preach up to once per month. During 2022, the Bishop of Horsham granted Sheila Smith permission to preach. Andy Angel gave preaching supervision.
Worship, Teaching and Prayer
Throughout 2022, services of worship continued. Seasonal services were offered in residential homes where permitted, as well as monthly communion services, led by lay ministers of communion. (For services with local schools, see the reports below).
Regular and seasonal worship in the church buildings
During 2022, the normal pattern of services at St Andrew’s consisted of three Sunday services on a normal Sunday: the 9.00 am service of Holy Communion, the 11.00 am morning worship, and the 6.30 pm worship and teaching service. There was also a service of Holy Communion each Wednesday. These services were led by the vicar with volunteers for leading services, preaching, Bible readings, prayers, sound, and audio–visual, leading sung worship, leading children’s groups, and refreshments. The two Sunday morning services took place in church and were livestreamed on Facebook. The Wednesday Holy Communion service was also livestreamed.
9.00 am Sunday Service of Holy Communion
The regular pattern of worship was Holy Communion using the liturgy in Common Worship Order One with two hymns. On average 60 attended this service.
11am Sunday Morning Worship
This weekly service of worship continued to be informal, following a pattern of opening prayers, worship songs, Bible readings, sermon, prayers (sometimes including times for the congregation to respond in prayers or activities), notices, closing sung worship and a blessing. Throughout 2022, the service ran both in-person in the church building and was livestreamed. The children left the service to go to their own group. On average 35 attended this service.
6.30 pm Sunday Prayer and Praise
As the numbers for this service had declined during Covid, the evening service was used more for worship and praise rather than teaching during 2022. On average 10 attended this service.
10.00 am Wednesday Service of Holy Communion
The service of Holy Communion on Wednesday mornings was informally formal, using the Common Worship Order One liturgy with something of a light touch. The sermons followed biblical books chosen by the congregation each term. Throughout 2022 (assuming the service leaders had the technical capacity), services were both in-person in the building and livestreamed. Coffee and fellowship always followed the services. On average 25-30 attended this service.
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Prayer
Prayer continues to be a key part of life at St Andrew’s and following the lifting of restrictions in person prayer meetings were re-established on Thursday mornings. It is encouraging to report that a second weekly Prayer Meeting was established on Wednesday evenings which started in May. Regular attendees met in the prayer room for both meetings. The current times of Prayer Meetings are shown in the church notices each week together with key information.
Seasonal and Schools Services
The Ash Wednesday service of Holy Communion took place in the evening. Easter services were celebrated in church with live streaming with a Maundy Thursday Communion, an All-Age Good Friday service, followed by the Hour at the Cross. On Easter Saturday there was an outreach, Easter Egg hunt. Easter Day saw a service of Holy Communion and an all-age service celebrated in church and livestreamed. On Pentecost Sunday, we had our normal Sunday services.
Advent began as usual with the Toy Service on Advent Sunday when toys were collected at both morning services for Diocesan Family Support Work who gave them to families in need as Christmas presents for their children. Special services took place throughout Advent and Christmas, including the Candles, Craft and Chocolate service and the service of Nine Lessons and Carols. On Christmas Eve we continued our tradition of a nativity with congregational participation at the Crib service and the First Communion of Christmas leading up to Midnight. On Christmas Day, we had our regular Christmas morning all–age worship.
There were 9 Schools’ Christmas services from Manor Field Primary, Birchwood Grove Primary, Burgess Hill Girls School, and St Andrew’s Pre School. About 2,400 people attended these services. Carols services were also held in seven local residential and nursing homes in which well over 100 people were present.
The Church Flower Team
Team: Chris Cherry (leader), Rosie Elkins and Geraldine Davey.
During 2022 the activities of the Flower Team have remained constrained for both financial and human resource reasons. We continue to use artificial silk flowers for the sanctuary and have built up a stock to enable the arrangements to be adapted throughout the year to fit seasonal requirements. Several fresh flower memorial arrangements have been made at the request of members of the congregation which they have financed. Rosie Elkins and Geraldine Davey were able to assist Chris Cherry in arranging fresh flowers for two weddings in church during the summer of 2022.
Worship in the Community
Over the last six years regular acts of worship have taken place in the community alongside those in the church buildings. These have included home communions, monthly services of Holy Communion in six residential and nursing homes, and seasonal services in residential and nursing homes. Whilst these were stopped by the lockdown in March 2020 and have been impeded by subsequent restrictions, in 2022 more of these services were resumed.
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Home Communions
Co-ordinator: Francis Noel .
There was a team of fourteen members of St Andrew’s who took services of Holy Communion (by extension) to the housebound. During 2022 home communions were offered where pastoral visits were taking place and the person visiting had undertaken the necessary training as required by the diocese.
Structure, Governance, and Management
To support these ministries and ensure that they ran as smoothly as possible, St Andrew’s had teams responsible for various aspects of administration and management. These were the Parochial Church Council (PCC), the Finance and General Purposes Committee (F&GP) and, as legally required, the Standing Committee. Although the PCC worked with the vicar to oversee ministry and mission at St Andrew’s, much of the day–to–day administration of the church was passed onto the church office. In conjunction with the church office, the wardens oversee various aspects of church administration. Although the vicar and the PCC, with the safeguarding officer, are ultimately responsible for safeguarding at St Andrew’s, there is a separate safeguarding report below.
Parochial Church Council
Membership of the Parochial Church Council (PCC) is determined under the Church Representation Rules and consists of certain ex-officio members (the Vicar, a Curate if applicable and a representative of the lay readers licensed to officiate in the church), the Churchwardens and members of the Deanery, Diocesan or General Synods and up to 12 members of the church who are elected at the Annual Parochial Church Meeting (APCM). The full PCC met eight times during the year. Standing items on the agenda at each meeting included: clergy reports, youth report, young families and children’s pastor’s report, finance (including F&GP report), and safeguarding. The PCC vision day scheduled for September 2022 was postponed until most members could be present.
Those who served on the PCC during 2022 were:
Rev Dr Andrew Angel (chair) Mrs Linda Porter (Safeguarding Officer) Miss Sue Gumbrell (Deanery Synod) Mr Ian Porter (Churchwarden until APCM 2022 and church Treasurer) Mrs Celia Davis (Churchwarden and Deanery Synod) Miss Amanda Hanlon (Churchwarden from APCM and Deanery Synod) Mr Guy Fortescue Mrs Amanda Anstee Dr Janet Davies Mr Howard Hitchman (until June 2022)
Standing Committee
The Standing committee is available to transact urgent business between PCC meetings. It included the Vicar, the Church Wardens, and the Parish Treasurer.
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Finance and General Purposes Committee
The F&GP is a sub–committee of the PCC, meeting between PCC meetings to oversee the practical administration of the church premises, and to keep a watching eye on the finances of St Andrew’s. The F&GP also scrutinizes the various drafts of the budget at its September, October, and November meetings before they go to the PCC. During 2022, the F&GP met seven times in the year to deal with the finances and building management of St Andrew’s, reporting back to the PCC, where the necessary decisions were made on particular issues.
Fabric, Goods and Ornaments
All the normal services (gas, fire alarms, gas boilers, fire extinguishers, PAT testing) were carried out. Routine maintenance was mainly carried out by Kevin Johnson, the caretaker, and included the redecoration of the Youth Centre. Plumbers and electricians were called in when necessary. No major work was carried out during 2022. The church was still not in a financial position to hire a new Site Co-ordinator, so the role was mainly covered by the Caretaker, a volunteer bookings secretary (originally Clive and Julie Burgess and latterly Mandy Hanlon), a volunteer bookings invoice administrator (Clive and Julie Burgess) and the churchwardens.
Safeguarding
During 2022, St Andrew's Church remained fully committed to the safeguarding, care, and nurture of everyone within our church community. St Andrew's continued to operate according to the policies laid out in the diocesan Simple Quality Protects (SQP) programme and continued to be alerted to concerns and enabled the church to offer the safe welcoming environment, so much at the heart of our Christian faith. All concerns raised to the clergy and safeguarding officer during 2022 were dealt with confidentially, liaising with the diocesan safeguarding team in accordance with the SQP.
Deanery Synod
Chichester Diocese is divided into 21 deaneries (groups of parishes). Each deanery has its own Synod which is made up of the clergy of the area and lay members elected by each parish. In 2021 St Andrew’s was entitled to four lay representatives who were Susan Gumbrell, Amanda Hanlon, Clive Burgess, and Celia Davis. Robert Monroe is Deanery Treasurer and Celia Davis is the Deanery Secretary.
The Synod usually meets three times a year, and the parishes in the deanery take turns in hosting the meeting. The year started off with a meeting in Hurstpierpoint with a presentation from Dan Jenkins, the Diocesan Youth Officer, who spoke of a three-stage model for growing your work. This started with outreach in schools, youth clubs, cafés etc., before moving on to a transition stage with discussion groups and then ended with discipleship – worship, Bible study, faith building and social action. In May there was a presentation from Helen James, the Diocesan Parish Advisor for Finance, Stewardship and Governance. She spoke on generous giving and ways to give to your church electronically.
The final session in the year was devoted to the proposed Deanery Mission Action Plan. The essence of the plan was to concentrate on collaboration between neighbouring parishes and the
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sharing of resources. It was envisioned that the rural parishes would work with each other and, likewise, the urban churches would work together. One large ambition had already been achieved, an apostolic partnership had been set up between the Point Church (BMO) and St Edward’s Burgess Hill. It was agreed that future November Synods would be used for reporting back on the progress of the MAP.
Every Autumn a finance meeting is held for all the treasurers, incumbents, and anyone else interested in Diocesan finances, parish shares and ministry costs. Information was given at the meeting in October on the diocesan draft budget for 2023. The chair of the Diocesan Board of Finance explained that £13.5m of the Diocesan budget for 2022 had been covered by pledges from the parishes. 80% of the Diocesan budget is spent on parish ministry and the Diocese’s aim is not to cut drastically into clergy posts. They were budgeting for a much smaller deficit in 2023. Deaneries are also responsible for collecting the money pledges from the local parishes to cover their parish ministry costs (i.e., for clergy stipends, pensions, and housing; for training costs; for diocesan church house; national church responsibilities). Clergy fees from weddings and funerals also go into this joint deanery pot. In 2022 Hurst Deanery was able to cover 90.6% of their costs.
Electoral Roll
At the end of December 2022 there were 154 on the church electoral roll, as compared with 172 in December 2021, 173 in 2020 and 176 in 2019.
Financial Review
During what has been another challenging year following the Covid 19 pandemic, the PCC is most thankful for the continuing financial support of St Andrew's congregation.
Voluntary Income total overall in 2022 was 7K higher than 2021, (£149K 2022/£142K 2021) mainly due to £6K of legacies bequeathed to the church, and a £8.5K Grant towards 2023 heating costs. Planned giving was down on the previous year, although we did see some donors increase their giving to the general fund once the Re-Ordering Fund was fully funded. Hall income continued to recover. This, along with additional rental income, increased Wedding & Funeral Income, and pledging 20K less for our Diocese Parish Contribution in 2022 (based on 2022 budget expected deficit at the time) and a small reduction in expenditure, meant the overall result for 2022 was a surplus.
The total net result across all funds for the financial year of 2022 was a surplus of £41,814 (deficit of £3,255 in 2021) excluding the book revaluation of the property at 9 Pendean.
This can be broken down as £13,844 surplus from the unrestricted funds (excluding designated funds), so our day-to-day fund, £16,736 surplus from the designated funds (as we set aside money for expected costs) and £11,234 surplus from the restricted funds (grant income for 2023 costs & final re-ordering giving).
The main movements on the designated funds resulting in the £16,736 surplus were 6K of legacy income set aside for specific projects in 2023 & 11K of transfers to the Repairs fund to cover quoted work still to be completed (emergency lighting, boiler house roof repair, & Youth Centre
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boiler repair) and funds to cover the overdue quinquennial review (delayed due to Covid) & required electrical safety checks.
The main movements on the restricted funds resulting in the £11,234 surplus were 3K of income to complete the Re-Ordering Fund in early 22, and the 8.5K grant from the Diocese towards 2023 energy costs mentioned above. This will be released to offset our energy bills in 2023.
Details of the individual movements for both designated and restricted funds can be found in the financial statements.
The total incoming resources for the unrestricted funds was £203,400 (£178,284 in 2021), an increase of £25,116 and was made up mainly from 6K of legacy’s bequeathed, 6K increase in giving (mainly as a result of donors moving giving from the completed Re-Ordering (Restricted) Fund to the General Fund and the associated Gift Aid), 5K increase continuing the recovery of church hire for concerts & hall hire following the pandemic, 2.6K increased wedding & funeral income & 5K increased rental on 9 Pendean (12 months rental in 22 against 9 months in 21). Although this rental income has helped considerably in 2022, the Church Commissioners are redeeming the equity loan for its share of the property, so it will likely need be sold in 2023, so there will be limited further revenue from it.
The voluntary income to the restricted funds was £27,681 (£32,265 in 2021) including the £8.5K Grant towards 2023 heating costs, and 10K of Away Giving collections (Missions & Charity Fund). The balance remaining on the restricted Youth Fund at 31[st] December 2022 was £8,609. A further £20,301 of unrestricted funds have been designated to a Youth Fund by the PCC for the continuation of this important ministry. We have budgeted to spend a combined total of 21K from these two funds in 2023.
In 2022 the reordering fund received a further £3,057 in donations including Gift Aid (£18,631 in 2021). This brought the restricted cash balances held for this project to a level sufficient to meet all loan repayments, subsequently during 2022 the remaining loans of £70K were repaid in full.
Gift aid continues to be recovered on all donations where applicable. Tax recovered by way of gift aid for 2022 was £22,287 (£25,118 in 2021). The Small Donations Gift Aid allowance is also claimed where possible for cash collections and electronic card donations payments where applicable.
The PCC gratefully acknowledges the Highmead Christian Foundation's continued generosity in making available the house which it owns at 10, The Nursery, Burgess Hill to the Youth Pastor and his family.
The largest expenditure of the PCC was the sum of £56,975 (£74,300 in 2021) paid to the Diocese to cover ministry costs. This amount covers the housing, stipend, and pension costs of the incumbent and also a standard sum for diocesan central costs, clergy training and a contribution to national church funds. In 2022 based on the projected budget deficit at the time the church could not commit to meet 100% of its allocated costs and pledged £20K under the allocation. For
Annual Report 2022(PCC)
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2023, following the reduction of income from 9 Pendean rental and the increase in energy bills, and a full review of the 2023 budget, an agreement has been reached with the Diocese to again reduce the pledged amount by £20,000. However, as a result of the General Fund surplus in 2022 (exc designated) of £13,844, the PCC have pledged 50% of this surplus (£6,922) to be paid in addition to its existing pledge in 2023.
The second largest item of expenditure in 2022 was the overall contracted Staff costs of £56,828 (£51,876 for 2021). As at 31[st] December the PCC employed a full time Youth Evangelist & Discipler, a part time Parish Administrator, a part time Caretaker, a part time Cleaner and a part time Worship Pastor (a total full time equivalent head count of 2.5). Additionally, vergers were paid for weddings & funerals on an ad-hoc basis.
Property expenses of £17,400 in 2022 (£20,161 in 2021) included the rental share payable for 9 Pendean to the Church Commissioners of £6,194.
The PCC donated £10,185 (£11,853 in 2021) in missionary and charitable giving. The total amount for 2022 was monies taken at special collections and individual ad-hoc donations for the charities supported by the church. Given the impact of the church’s current finances the PCC decided not to top this up to 10% of the churches donations and no further amount was donated from Church funds.
Reserves Policy
It is PCC policy to maintain a balance on the general unrestricted funds (excluding fixed assets), which equates to approximately three months' worth of unrestricted payments as contingency against unforeseen situations. The general, unrestricted, cash reserve at 31[st] December 2022 was £75,051 (£61,208 in 2021). This is sufficient to cover the three months unrestricted payments which averaged £43,809 for 2022 (excluding expenditure from designated funds). We expect to have sufficient cash flow to continue to pay bills as they fall due.
Details of the balances and purposes of the various Designated and Restricted funds are given in Note 10 to the Financial Statements.
It is PCC policy to invest fund balances as deposits so as to maximise interest whilst protecting the sums involved. Not more than the amount guaranteed by the Financial Services Compensation Scheme is invested in any one institution. At the end of 2022 the PCC held accounts with the Church of England CBF, Virgin Money, and the Mansfield Building Society in addition to CAF Bank and Barclays Bank who provide current account facilities.
Public Benefit Statement
In exercising its duties, the PCC has complied with their duty to have due regard to the guidance for public benefit published by the Charity Commission.
Signed on behalf of the PCC
Celia Davis (Chair)………………………………………………………………..Date 23[rd] April 2023
Annual Report 2022(PCC)
Page 14
Annual Financial Report
of
The Parochial Church Council of the Ecclesiastical Parish of
St Andrew’s, Burgess Hill
St Andrew’s Church, Cants Lane, Burgess Hill, West Sussex RH15 0LG
Registered Charity no: 1131284
For the year ended 31st December 2022
CONTENTS
Page
-
2 Statement of financial activities 3 Balance sheet 4 Notes to the accounts
-
17 Report of the independent examiner
St Andrew’s Church, Burgess Hill registered charity number 1131284 Statement of Financial Activities
The financial effect of our activities during the year can be summarised as follows:
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | ||
|---|---|---|---|---|---|---|
| Notes | Funds |
Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | ||
| Incoming | ||||||
| resources | ||||||
| Donations and Legacies | 2a | 121,711 | 27,543 |
149,254 | 142,036 |
|
| Trading Activities for generating funds | 2b | 51,781 | 22 |
51,803 | 46,738 |
|
| Income from investments | 2c | 690 | 116 |
806 | 355 |
|
| Church activities | 2d1 | 2,235 | 2,235 | 2,292 |
||
| Charitable Activities |
2d2 | 6,081 | 6,081 | 3,461 |
||
| Other incoming resources | 2e | 20,902 | 20,902 | 16,105 |
||
| Total incoming resources | 203,400 | 27,681 |
231,081 | 210,987 |
||
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | |||||
| Fund-raising trading costs | 3b | |||||
| Church charitable activities | 3c1 | 140,976 | 16,447 |
157,423 | 181,622 |
|
| Other Trading Activities | 3c2 | 31,844 | 31,844 | 32,620 |
||
| Governance Costs | 3d | |||||
| Total resources expended | 172,820 | 16,447 |
189,267 | 214,242 |
||
| Net incoming/(outgoing) resources | 30,580 | 11,234 |
41,814 | -3,255 |
||
| Transfers between Funds | ||||||
| Other recognised gains/losses | ||||||
| Gains/(losses) on revaluation of fixed assets | 5 | 142,053 | 142,053 | |||
| Gains/(losses) on investment assets | 6 | |||||
| Net movement in funds | 172,633 | 11,234 |
183,867 | -3,255 |
||
| Total funds brought forward at 1 January 2022 | 735,550 | 16,160 |
751,710 | 754,964 |
||
| Total funds carried forward at 31 December | 2022 | 908,183 | 27,394 |
935,577 | 751,709 |
|
2 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Balance Sheet
Our financial position and summary of funds at the year-end were:
| Notes | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Fixed assets | ||
| Tangible fixed assets 5 |
990,000 | 760,000 |
| Investments 6 |
||
| Total fixed assets | 990,000 | 760,000 |
| Current assets 7 |
||
| Stock | ||
| Short term deposits 73,711 |
99,961 | |
| Cash at bank and in hand 85,358 |
83,612 | |
| Debtors 8 2,507 |
6,552 | |
| 161,576 | 190,125 | |
| Creditors: amounts falling due within one year 9 -215,999 |
-6,048 | |
| Net current assets | -54,423 | 184,077 |
| Total assets less current liabilities | 935,577 | 944,077 |
| Creditors: amounts falling due after one year 9 |
-192,368 | |
| NET ASSETS | 935,577 | 751,709 |
| Funds 7 |
||
| Endowment funds 10 |
||
| Restricted funds 10 |
27,394 | 16,160 |
| Unrestricted funds 10 |
908,183 | 735,549 |
| 935,577 | 751,709 | |
| Approved by the Parochial Church Council on 22/ 01 / 2023 and signed on its behalf | ||
| Revd Dr Andrew Angel - Chairman .................................................................... |
..................... | |
| Mr Ian Porter - Treasurer .................................................................... |
..................... | |
3 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
1 Accounting policies
Basis of preparation
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members
Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects
Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund
Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment – The PCC does not hold any endowment funds at the present time.
Income and endowments
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate
Gift aid recovered is recognised when the income to which it is attached is recognised
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC
Charitable activities
Statutory fees for weddings and funerals are recognised when the office occurs
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b – in the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place
Sales of magazines and study notes are recognised when received
Rents from property are recognised in accordance with the rental agreements, when receipt is probable
Investment income
Interest entitlements are accounted for as they accrue. The PCC does not hold any investments other than deposits with banks, building societies and the CBF Church of England deposit fund.
4 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
All other income
All other income is recognised in accordance with the above overall policy
Gains and losses on investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church Of England deposit fund.
Expenditure
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC
Church activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation agreed with our Deanery. All payments due in 2022 were paid over before the end of the year.
Fixed assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2006 have been capitalised in the accounts and depreciated over their useful economic life.
All expenditure on consecrated or beneficed buildings and individual items costing under £5,000 are written off in the year they were incurred
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
| Land | Nil |
|---|---|
| Buildings | Nil |
| Fixtures and fittings | 25% |
| Audio visual equipment | 30% |
| Office equipment | 20% |
No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value
Investments
Investments are stated at market value at the balance sheet date
Current Assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors, less provision for amounts that may prove uncollectible
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, as well as banks and building societies
5 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2 Analysis of income and endowments
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| a | Voluntary income | |||||
| Planned Giving (excluding tax refunds) | 73,401 | 3,555 | 76,956 | 80,283 | ||
| Other Planned Giving (no tax refunds) | 8,039 | 750 | 8,789 | 7,730 | ||
| Collections at all services | 7,676 | 2,360 | 10,036 | 15,078 | ||
| All other giving | 5,883 | 7,230 | 13,113 | 10,641 | ||
| Special Appeals | 3,448 | 3,448 | 3,186 | |||
| Gift Aid recoverable | 20,712 | 1,575 | 22,287 | 25,118 | ||
| Grants | 8,625 | 8,625 | ||||
| Legacies | 6,000 | 6,000 | ||||
| 121,711 | 27,543 | 149,254 | 142,036 | |||
| b | Activities for generating funds | |||||
| Fund Raising Events | 141 | 22 | 163 | 490 | ||
| Church Hire | 6,758 | 6,758 | 3,485 | |||
| Halls Hire and Special Events in Halls | 44,882 | 44,882 | 42,763 | |||
| 51,781 | 22 | 51,803 | 46,738 | |||
| c | Investment income | |||||
| Interest on Bank Accounts | 690 | 116 | 806 | 355 | ||
| 690 | 116 | 806 | 355 | |||
| d1 | Income from Church Activities | |||||
| Bookstall and Chichester Magazine | 307 | 307 | 1 | |||
| St Andrew's Afternoon Fellowship | ||||||
| Oasis | ||||||
| Activities for Youth | 1,347 | 1,347 | 1,240 | |||
| The Venue | ||||||
| Holiday Club | 290 | 290 | ||||
| Sunbeams & Tiddlywinks & Melody Makers | ||||||
| Men's Breakfasts | ||||||
| Bereavement Support Group | 20 | |||||
| Other Church Activities | 50 | |||||
| Tuesday Café | 69 | 69 | ||||
| Café Catering | ||||||
| Catering | ||||||
| Income from Parish Office | 222 | 222 | 981 | |||
| 2,235 | 2,235 | 2,292 | ||||
| d2 | Fees for weddings and funerals | 6,081 | 6,081 | 3,461 | ||
| e | Other incoming resources | |||||
| Rental of 9 Pendean Property | 20,902 | 20,902 | 16,105 | |||
| 20,902 | 20,902 | 16,105 | ||||
| Total incoming resources | 203,400 | 27,681 | 231,081 | 210,987 |
6 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2A Incoming Resources (Restricted Fund Analysis)
| a | TOTAL | TOTAL | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Mission and Charity Fund |
Youth Fund |
Reordering Fund |
Facilities Fund |
Church Activities Fund |
St Andrews Hardship Fund |
Oasis Fund |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
||
| 2022 | 2021 | |||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | ||
| Voluntary income | ||||||||||
| Planned Giving (excluding tax refunds) | 2,055.00 | 1,500.00 | 3,555.00 | 12,100.00 | ||||||
| Other Planned Giving (no tax refunds) | 350.00 | 400.00 | 750.00 | 1,550.00 | ||||||
| Collections at all services | 2,359.49 | 2,359.49 | 7,382.51 | |||||||
| All other giving | 7,230.00 | 7,230.00 | 2,616.05 | |||||||
| Special Appeals | 850.00 | 2,598.00 | 3,448.00 | 3,185.89 | ||||||
| Gift Aid recoverable | 595.40 | 513.75 | 375.00 | 91.25 | 1,575.40 | 5,431.10 | ||||
| Grants | 8,625.00 | 8,625.00 | ||||||||
| Legacies | ||||||||||
| 10,184.89 | 2,918.75 | 11,750.00 | 2,689.25 | 27,542.89 | 32,265.55 | |||||
| b | ||||||||||
| Activities for generating funds | ||||||||||
| Fund RaisingEvents | 22.32 | 22.32 | 149.62 | |||||||
| 22.32 | 22.32 | 149.62 | ||||||||
| c | ||||||||||
| Investment income | ||||||||||
| Interest on Bank Accounts | 116.32 | 116.32 | 288.05 | |||||||
| 116.32 | 116.32 | 288.05 | ||||||||
| d | ||||||||||
| Income from Church Activities | ||||||||||
| e | ||||||||||
| Other incoming resources | ||||||||||
| Total incoming resources | 10,184.89 | 3,057.39 | 11,750.00 | 2,689.25 | 27,681.53 | 32,703.22 |
7 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3 Analysis of expenditure
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| a | Costs of generating voluntary income | |||||
| GivingEnvelopes and Forms | ||||||
| b | Fund-raising trading costs | |||||
| Miscellaneous | ||||||
| c1 | Church Charitable Activities | |||||
| Missionary and charitable giving: | ||||||
| Overseas: | ||||||
| - Missionary Societies | 7,477 | 7,477 | 8,124 | |||
| - Relief and Development agencies | ||||||
| Home Missions & other Church | ||||||
| Societies | 2,708 | 2,708 | 3,729 | |||
| Secular Charities | ||||||
| 10,185 | 10,185 | 11,853 | ||||
| Ministry costs: | ||||||
| Diocesan parish contribution | 56,975 | 56,975 | 74,300 | |||
| Deanery Levy | ||||||
| Staff expenses | 2,379 | 2,379 | 2,474 | |||
| Property Expenses | 17,400 | 17,400 | 20,161 | |||
| Youth Pastor | 19,899 | 19,899 | 19,314 | |||
| Youth Assistant | ||||||
| Church building costs: | ||||||
| Running expenses | 8,878 | 8,878 | 5,813 | |||
| Major Repairs and Projects | 3,006 | 3,006 | ||||
| Maintenance | 195 | 195 | 2,344 | |||
| Grounds - Major Repairs and Projects | ||||||
| Upkeep of churchyard | 38 | 38 | 4,086 | |||
| Depreciation of Equipment | ||||||
| Church activities: | ||||||
| Upkeep of services | 2,812 | 2,812 | 2,088 | |||
| Director of Music and Musicians | 5,655 | 5,655 | 3,764 | |||
| Youth Worker Expenses | ||||||
| Mission | 300 | 300 | 160 | |||
| Training and education | 177 | 177 | 36 | |||
| Bookstall and Chichester Magazine | 172 | 172 | 220 | |||
| Activities for Youth | 1,351 | 1,351 | 3,461 | |||
| Oasis | 874 | |||||
| St Andrew's Afternoon Fellowship |
8 | P a g e
A N N U A L F I N A N C I A L R E P O R T
| TOTAL | TOTAL | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | |||
| Funds | Funds | Funds | 2022 | 2021 | |||
| £ | £ | £ | £ | £ | |||
| The Venue | 62 | ||||||
| Holiday Club | 1,331 | 1,331 | |||||
| Kidzone | |||||||
| Sunbeams & Tiddlywinks & Melody | |||||||
| Makers | |||||||
| Ladies' Meals | |||||||
| Men's Breakfasts | 99 | ||||||
| Bereavement Support Group | |||||||
| Other Church Activity Costs | 196 | 196 | |||||
| Tuesday Café | |||||||
| Café Catering | 291 | 291 | |||||
| Catering | |||||||
| Hardship Fund Payments Out | 3,190 | 3,190 | 1,409 | ||||
| Church administration: | |||||||
| Salaries | 17,432 | 17,432 | 20,362 | ||||
| Fees | 66 | 66 | 96 | ||||
| Printing, stationery, photocopying | 3,076 | 3,076 | 3,051 | ||||
| Other administration expenses | 2,374 | 2,374 | 5,595 | ||||
| Office equipment | 45 | 45 | |||||
| 140,976 | 16,447 |
157,423 | 181,622 | ||||
| c2 | Other Trading Activities: | ||||||
| Church Halls running costs: | |||||||
| Running expenses | 29,624 | 29,624 | 21,857 | ||||
| Maintenance | 2,220 | 2,220 | 10,763 | ||||
| 31,844 | 31,844 | 32,620 | |||||
| 172,820 | 16,447 |
189,267 | 214,242 | ||||
| d | Governance costs | ||||||
| ** | Independent examination fee |
||||||
| Cost of annual accounts | |||||||
| Total resources expended | 172,820 | 16,447 |
189,267 | 214,242 | |||
| ** | No fees were paid for account preparation or independent examination. |
9 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3A Resources Expended (Restricted Fund Analysis)
| a Costs of generating voluntary income GivingEnvelopes and Forms |
TOTAL TOTAL |
|---|---|
| Mission and Charity Fund Youth Fund Reordering Fund Facilities Fund Church Activities Fund St Andrews Hardship Fund Oasis Fund RESTRICTED FUNDS RESTRICTED FUNDS |
|
| 2022 2021 |
|
| £ £ £ £ £ £ £ £ £ |
|
| b Fund-raising trading costs Miscellaneous |
|
| c Church Activities Missionary and charitable giving: Overseas: - Missionary Societies - Relief and Development agencies Home Missions & other Church Societies Secular Charities Ministry Costs: Youth Pastor Youth Assistant Activities for Youth Activity Costs: Holiday Club Oasis Sunbeams & Tiddlywinks & Melody Makers Hardship Fund Payments Out Building Project Costs: Miscellaneous Expenditure Debit Interest on Loans Fees Building Costs - Church Major Repairs and Projects BuildingCosts - Grounds |
|
| 7,476.85 7,476.85 8,123.95 |
|
| 2,708.04 2,708.04 3,728.77 |
|
| 19,314.12 | |
| 164.14 | |
| 873.72 | |
| 3,190.00 3,190.00 1,408.99 |
|
| 66.00 66.00 96.00 |
|
| 3,006.63 3,006.63 |
|
| 10,184.89 66.00 3,006.63 3,190.00 16,447.52 33,709.69 |
|
| d Governance costs Independent examination fee Cost of annual accounts |
|
| Total resources expended | 10,184.89 66.00 3,006.63 3,190.00 16,447.52 33,709.69 |
| Net Movement of Funds | 2,991.39 8,743.37 -500.75 11,234.01 -1,006.47 |
10 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
4 Disclosures
a) Staff costs
During the year the PCC employed a full time Youth Evangelist & Discipler, a part time Parish Administrator, a part time Caretaker, up to 2 part time cleaners and a part time Worship Pastor:
Staff Costs – Wages and Salaries £56,828 (£51,876 in 2021)
Staff costs include Salary and Employer Pension Contributions. The rebate for Employer's National Insurance contributions was utilised. As a result, no Employers National Insurance Contributions were payable, as total payments were under the HMRC threshold.
Clergy are employed by the Diocese of Chichester. Clergy and Pastor property costs and expenses are however included in these accounts.
The PCC operates a pension scheme (since February 2017) in accordance with Government Regulations.
Employers Pension costs were £809 in 2022 (£772 during 2021).
No individual person received remuneration in excess of £60,000.
b) Payments to PCC members
Mr Mark Edwards received £19,899 salary and Employer Pension contributions (gross) for his employment as Youth Evangelist & Discipler. Youth workers are commissioned by the Bishop of Horsham and are therefore ex officio members of the PCC whilst employed by the PCC.
Mrs Julia Brackenbury was employed as Parish Administrator from May 21. Mrs Brackenbury’s salary and Employers Pension contributions amounted to £15,652 gross.
Mr Clive Burgess received £860 for Verger duties
Other payments were made to PCC members in the year for reimbursement of expenses incurred on behalf of the PCC:
Clergy support across 2 individuals: Council Tax £4,727.44, Environmental charges £1,156.97, Other (including Telephone and Travel) £2,024.67
11 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
5 Tangible fixed assets
| 5 Cost or valuation: As at 1 January 2022 Additions Disposals Revaluation At 31 December 2022 Depreciation At 1 January 2022 Provided in the year Disposals At 31 December 2022 Net book amounts At 31 December 2022 At 31 December 2021 |
Rider Hall Youth Centre 9 Pendean Equipment Total 325,000.00 115,000.00 320,000.00 760,000.00 230,000.00 |
|---|---|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
|
| 325,000.00 115,000.00 320,000.00 760,000.00 |
The property at 9 Pendean was revalued from £320,000 to £550,000 at the end of 2022 (based on an independent market valuation) in preparation for the likely sale of the property in 2023, revaluation amount £230,000. The equity loan on the property from the Church Commissioners has been correspondingly revalued to the relevant percentage (see Note 7 & 9(i)). Equity Loan amount book value at the beginning of 2022 was £122,368 (38.239% of property value), revalution amount £87,946.50, closing loan value £210,314.50. Net revaluation amount (£230,000.00 – £87,946.50) was £142,053.50.
6 Investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church of England Deposit Fund.
7 Net assets by fund
| Fixed assets for church use Investment fixed assets Current assets Stock Short Term Deposits Cash at Bank and in Hand Debtors Creditors: amounts falling due within one year Creditors: amounts falling due after one year |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2022 2021 £ £ £ £ £ 990,000.00 0.00 990,000.00 760,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46,438.57 27,272.38 73,710.95 99,961.65 85,358.14 0.00 85,358.14 83,611.81 2,385.43 121.64 2,507.07 6,551.82 -215,999.22 0.00 -215,999.22 -6,047.69 0.00 0.00 0.00 -192,368.00 |
|---|---|
| 908,182.92 27,394.02 0.00 935,576.94 751,709.59 |
12 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
8 Debtors
| Gift Aid recoverable Prepayments and accrued income Other debtors |
2022 2021 £ £ 1,711.42 5,561.19 795.65 990.63 |
|---|---|
| 2,507.07 6,551.82 |
9 Creditors
(i) Amounts falling due within one year
| Deferred income Accruals for utilities and other costs Interest Free Loans < 1 Year CAF Bank Loan < 1 Year 9 Pendean Equity Sharing Loan Other creditors |
2022 2021 £ £ 4,717.35 1,114.65 210,314.50 967.37 4,933.04 |
|---|---|
| 215,999.22 6,047.69 |
The Church Commissioners want to redeem the equity loan on 9 Pendean during 2023, requiring the sale of the property, so the loan has moved from (ii) ‘Amounts falling due after one year’ in 2021 to (i) ‘Amounts falling due within one year’ in 2022.
(ii) Amounts falling due after one year
| Interest Free Loans > 1 Year CAF Bank Loan > 1 Year 9 Pendean Equity Sharing Loan (2021) |
2022 2021 £ £ 0.00 70,000.00 0.00 0.00 0.00 122,368.00 |
|---|---|
| 0.00 192,368.00 |
The PCC does not consider that it has any contingent liabilities
| Summary of Reordering Loan Repayments | Loan | |||
|---|---|---|---|---|
| 2021 | Balance | Annual | Interest | Balance |
| to 31st December 2022 | 31.12.21 | Repayments | Paid | 31.12.22 |
| All loans are interest free | £ | £ | £ | £ |
| Both loans were repaid during 2022 | 70,000.00 | 70,000.00 | 0.00 | 0.00 |
13 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
The freehold land and buildings comprise the Rider Hall and Youth Centre, together with a house at 9 Pendean. These properties are held by the Chichester Diocesan Board of Finance on behalf of the PCC. It is the policy of the PCC to maintain these assets in a continual state of sound repair, and therefore no depreciation is applied to their values. The Rider Hall & Youth Centre buildings were linked to the Church in 2016 following a major building project. The PCC agreed with the Diocese as to how the demarcation between the Church and the "linked building" could be made. This has been taken into account with Insurance agreements.
In the case of 9 Pendean there is an equity sharing loan with the Church Commissioners under which they hold 38.239% of the equity. This is reflected in Notes 7 & 9, together with the Balance Sheet. The property was revalued to market rate in 2022 as the equity loan will need to be repaid in 2023 (requirement from the Church Commissioners). No changes have been made to last years values of land and buildings and last years freehold values for the Rider Hall and Youth Centre.
Summary of all funds
| Bal b/fwd Income Expenditure Transfers In Transfers Out Bal c/fwd |
|
|---|---|
| 1st Jan 22 (& Other Gains/Losses) 31st Dec 22 |
|
| £ £ £ £ £ |
|
| Unrestricted Funds | |
| General fund | 698,840.02 197,024.06 -172,357.42 142,053.50 -10,823.00 854,737.16 |
| Designated Funds: | |
| Repairs Fund | 13,981.00 10,823.00 24,804.00 |
| Legacy Fund NEW | 0.00 6,000.00 6,000.00 |
| Men's Ministry Fund | 658.33 658.33 |
| Women's Ministry Fund | 246.80 246.80 |
| St A Aft Fellowship Fund | 450.63 -450.63 0.00 |
| Childrens Activities Fund | 680.56 450.63 1,131.19 |
| Bookstall | 0.00 307.03 -171.57 135.46 |
| Tuesday Café | 56.91 68.95 43.00 168.86 |
| Café Catering | 334.21 -291.21 -43.00 0.00 |
| Youth Pastor Leader Fund | 20,301.12 20,301.12 |
| 735,549.58 203,400.04 -172,820.20 153,370.13 -11,316.63 908,182.92 |
|
| Restricted Funds | |
| Mission & Charity Fund | 0.00 10,184.89 -10,184.89 0.00 |
| Youth Fund | 8,608.52 8,608.52 |
| Reordering Fund | 233.58 3,057.39 -66.00 3,224.97 |
| Facilities Fund | 2,513.98 11,750.00 -3,006.63 11,257.35 |
| Church Activities R Fund | 1,114.43 1,114.43 |
| St A HardshipFund | 3,689.50 2,689.25 -3,190.00 3,188.75 |
| 16,160.01 27,681.53 -16,447.52 27,394.02 |
|
| Endowment Funds | |
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| Total funds | 751,709.59 231,081.57 -189,267.72 153,370.13 -11,316.63 935,576.94 |
14 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
10 Explanation of funds:
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides. Unrestricted Designated funds held consist of the following :
Repairs Fund : In 2022 the PCC allocated £400 per month to this fund. At year end an additional £6,023 was allocated to the fund for specific items (Boiler House Roof Repair, Youth Centre Boiler, Emergency Lighting work) . The Fund is used to finance repairs to the church buildings, halls and grounds costing in excess of £1,000. The fund now stands at £24,804. During 2023 the delayed church Quinquennial is due, and the 5-year Fixed Electrical Installation Inspection is due (EICR certificate).
9 Pendean Repairs Fund : This fund is to meet the cost of maintaining 9 Pendean, a property which is owned by the PCC for the purpose of providing a dwelling for the Curate and his family. The property was let during 2021/22 which resulted in additional repairs/improvement costs. It is likely the property will be sold in 2023. The fund currently stands at zero.
Legacy Fund We received Unrestricted Legacies of £6,000 during 2022 which we added to this Designated Fund. This is to ensure they are used for specific projects to be determined, without being Restricted.
Men’s Ministry Fund, Women’s Ministry Fund, St Andrew’s Afternoon Fellowship Fund, Sunbeams Fund, Bookstall Fund, Tuesday Café Fund and Café Catering Fund: These funds represent the operational balances from these church activities. As a number of these Ministries drew to a close the Fund Balances were reviewed in 2022. The Café Catering Fund balance of £43 was transferred to the Tuesday Café Fund. The St Andrew’s Afternoon Fellowship Fund balance of £450 was transferred to the Sunbeams Fund, and the Sunbeams Fund was also renamed ‘Childrens Activities’ Designated Fund to better reflect the Fund objectives.
The Youth Pastor Leader Fund: This fund was originally established to assist in funding the cost of engaging a Youth Pastor and providing equipment to support youth ministry. We also have a Restricted Youth Fund (see details below). We have not had to draw on the Designated Fund during 2022 but will need to in 2023 to cover any remaining salary costs not covered by the Restricted Youth Fund balance.
Restricted Funds are not invested permanently but are to be spent within reasonable timescales. Restricted funds held consist of the following :
Mission and Charity Fund : This fund is for monies taken at special collections for nominated charities. All such monies received in 2022 have since been paid to the charities concerned, as detailed in the breakdown below, and the fund has a zero balance.
| Home: Chichester Diocese Family Support Work (FSW) Off The Fence Childrens Society Overseas: TLA Charitable Trust (formerly Frontiers) Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society SEAN International GRAND TOTAL |
2022 £ 1,285.27 1,422.77 0.00 0.00 2,182.30 1,648.52 1,350.51 1,295.52 1,000.00 10,184.89 |
2021 £ 1,069.25 1,715.52 944.00 1,005.00 2,297.50 1,422.50 2,760.30 638.65 0.00 |
|---|---|---|
| 11,852.72 |
15 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284 Notes to the Financial Report
Youth Fund : This restricted fund is for monies donated for Youth Work. The original £45,000 Diocesan Grant has been allocated to this fund to meet salary costs together with a number of small donations. Additionally, a Grant of £2,500 from Kings Church was allocated in 2018 for assisting the schools work of which £1,174 remains. The final tranche of £10,000 from the Diocese Grant was received in 2020. Additionally, a very generous donation of £20,000 was received specifically for this fund to meet future salary needs. We have not had to draw on the Restricted Fund during 2022 but will need to in 2023. This Fund now stands at £8,608.52.
Reordering Fund : This fund is for monies donated to the building project which includes the reordering of the church. This fund received income of £3,057.39 (principally from donations and related Gift Aid) in 2022. Expenditure incurred was £66, representing Bank fees. All outstanding bills owing and accrued have been paid. The Interest free Loan of £100,000 began term repayments over 5 years in 2020 and the second repayment of £20,000 was made in 2021, reducing the balance to £60,000. The remaining interest free loan of £10,000 was due to be repaid in full in 2024. Both loans were repaid in full early in 2022. The remaining Fund balance of £3,224.97 will be used for some outstanding re-ordering carpentry work to replace 2 kitchen hatches and for a new kitchen fire door.
Facilities Fund: This fund now holds a balance of £11,257.35, £8,625.00 grant received from the Diocese in Dec 22 towards Energy costs in 2023, £1,782.35 for future costs of new sound equipment, and £850 for Hall Decoration.
Church Activities Fund : This restricted fund will be maintained for future restricted monies received for Church Activities/Services. The majority of the balance (£986) relates to donations received following St Andrews Gift Day for the purchase of new bibles.
Hardship Fund : This fund was set up by the PCC to provide financial assistance to those deemed to be in need and who meet certain criteria. Outgoings during 2022 were £3,190 while voluntary donations received were £2,689.25 (including Gift Aid) and the Fund stands at £3,188.75.
16 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner’s Report
to the PCC of St Andrew’s Church, Burgess Hill for the Year Ended 31st December 2022
This is my report to the Parochial Church Council of the Ecclesiastical Parish (PCC) of St Andrew’s, Burgess Hill, on the annual report for the year ended 31[st] December 2022 set out on pages 1 to16
Respective responsibilities of trustees and examiner
The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
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 statement 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
-
Independent statement below.
-
examiner's statement
In connection with my examination, no matter has come to my attention.
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
a. to keep accounting records in accordance with section 130 of the Charities Act; and
-
b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Examiner’s signature
……………………………………………………………………………………………………………………………… Examiner’s name CAPITALS MR GEOFFREY PERKINS Date ……………………………………………………………………………………………………………………………… Relevant professional qualification(s) or body if ……………………………………………………………………………………………………………………………… any Examiner’s address 15, Greenhill Park, Haywards Heath, West Sussex, RH17 7SW
17 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner’s Report
to the PCC of St Andrew’s Church, Burgess Hill for the Year Ended 31st December 2022
Section B Disclosure
Only complete if the examiner needs to highlight material problems for example:
-
accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts;
-
any material expenditure or action which appears not to be in accordance with the trusts of the charity;
-
any failure to be provided with information and explanations by any past or present trustee, officer or employee; and
-
any material inconsistency between the accounts and the trustees’ annual report.
Give here brief details of any items that the examiner wishes to disclose
Annual Financial Report
of
The Parochial Church Council of the Ecclesiastical Parish of
St Andrew’s, Burgess Hill
St Andrew’s Church, Cants Lane, Burgess Hill, West Sussex RH15 0LG
Registered Charity no: 1131284
For the year ended 31st December 2022
CONTENTS
Page
-
2 Statement of financial activities 3 Balance sheet 4 Notes to the accounts
-
17 Report of the independent examiner
St Andrew’s Church, Burgess Hill registered charity number 1131284 Statement of Financial Activities
The financial effect of our activities during the year can be summarised as follows:
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | ||
|---|---|---|---|---|---|---|
| Notes | Funds |
Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | ||
| Incoming | ||||||
| resources | ||||||
| Donations and Legacies | 2a | 121,711 | 27,543 |
149,254 | 142,036 |
|
| Trading Activities for generating funds | 2b | 51,781 | 22 |
51,803 | 46,738 |
|
| Income from investments | 2c | 690 | 116 |
806 | 355 |
|
| Church activities | 2d1 | 2,235 | 2,235 | 2,292 |
||
| Charitable Activities |
2d2 | 6,081 | 6,081 | 3,461 |
||
| Other incoming resources | 2e | 20,902 | 20,902 | 16,105 |
||
| Total incoming resources | 203,400 | 27,681 |
231,081 | 210,987 |
||
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | |||||
| Fund-raising trading costs | 3b | |||||
| Church charitable activities | 3c1 | 140,976 | 16,447 |
157,423 | 181,622 |
|
| Other Trading Activities | 3c2 | 31,844 | 31,844 | 32,620 |
||
| Governance Costs | 3d | |||||
| Total resources expended | 172,820 | 16,447 |
189,267 | 214,242 |
||
| Net incoming/(outgoing) resources | 30,580 | 11,234 |
41,814 | -3,255 |
||
| Transfers between Funds | ||||||
| Other recognised gains/losses | ||||||
| Gains/(losses) on revaluation of fixed assets | 5 | 142,053 | 142,053 | |||
| Gains/(losses) on investment assets | 6 | |||||
| Net movement in funds | 172,633 | 11,234 |
183,867 | -3,255 |
||
| Total funds brought forward at 1 January 2022 | 735,550 | 16,160 |
751,710 | 754,964 |
||
| Total funds carried forward at 31 December | 2022 | 908,183 | 27,394 |
935,577 | 751,709 |
|
2 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Balance Sheet
Our financial position and summary of funds at the year-end were:
| Notes | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Fixed assets | ||
| Tangible fixed assets 5 |
990,000 | 760,000 |
| Investments 6 |
||
| Total fixed assets | 990,000 | 760,000 |
| Current assets 7 |
||
| Stock | ||
| Short term deposits 73,711 |
99,961 | |
| Cash at bank and in hand 85,358 |
83,612 | |
| Debtors 8 2,507 |
6,552 | |
| 161,576 | 190,125 | |
| Creditors: amounts falling due within one year 9 -215,999 |
-6,048 | |
| Net current assets | -54,423 | 184,077 |
| Total assets less current liabilities | 935,577 | 944,077 |
| Creditors: amounts falling due after one year 9 |
-192,368 | |
| NET ASSETS | 935,577 | 751,709 |
| Funds 7 |
||
| Endowment funds 10 |
||
| Restricted funds 10 |
27,394 | 16,160 |
| Unrestricted funds 10 |
908,183 | 735,549 |
| 935,577 | 751,709 | |
| Approved by the Parochial Church Council on 22/ 01 / 2023 and signed on its behalf | ||
| Revd Dr Andrew Angel - Chairman .................................................................... |
..................... | |
| Mr Ian Porter - Treasurer .................................................................... |
..................... | |
3 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
1 Accounting policies
Basis of preparation
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members
Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects
Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund
Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment – The PCC does not hold any endowment funds at the present time.
Income and endowments
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate
Gift aid recovered is recognised when the income to which it is attached is recognised
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC
Charitable activities
Statutory fees for weddings and funerals are recognised when the office occurs
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b – in the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place
Sales of magazines and study notes are recognised when received
Rents from property are recognised in accordance with the rental agreements, when receipt is probable
Investment income
Interest entitlements are accounted for as they accrue. The PCC does not hold any investments other than deposits with banks, building societies and the CBF Church of England deposit fund.
4 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
All other income
All other income is recognised in accordance with the above overall policy
Gains and losses on investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church Of England deposit fund.
Expenditure
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC
Church activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation agreed with our Deanery. All payments due in 2022 were paid over before the end of the year.
Fixed assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2006 have been capitalised in the accounts and depreciated over their useful economic life.
All expenditure on consecrated or beneficed buildings and individual items costing under £5,000 are written off in the year they were incurred
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
| Land | Nil |
|---|---|
| Buildings | Nil |
| Fixtures and fittings | 25% |
| Audio visual equipment | 30% |
| Office equipment | 20% |
No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value
Investments
Investments are stated at market value at the balance sheet date
Current Assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors, less provision for amounts that may prove uncollectible
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, as well as banks and building societies
5 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2 Analysis of income and endowments
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| a | Voluntary income | |||||
| Planned Giving (excluding tax refunds) | 73,401 | 3,555 | 76,956 | 80,283 | ||
| Other Planned Giving (no tax refunds) | 8,039 | 750 | 8,789 | 7,730 | ||
| Collections at all services | 7,676 | 2,360 | 10,036 | 15,078 | ||
| All other giving | 5,883 | 7,230 | 13,113 | 10,641 | ||
| Special Appeals | 3,448 | 3,448 | 3,186 | |||
| Gift Aid recoverable | 20,712 | 1,575 | 22,287 | 25,118 | ||
| Grants | 8,625 | 8,625 | ||||
| Legacies | 6,000 | 6,000 | ||||
| 121,711 | 27,543 | 149,254 | 142,036 | |||
| b | Activities for generating funds | |||||
| Fund Raising Events | 141 | 22 | 163 | 490 | ||
| Church Hire | 6,758 | 6,758 | 3,485 | |||
| Halls Hire and Special Events in Halls | 44,882 | 44,882 | 42,763 | |||
| 51,781 | 22 | 51,803 | 46,738 | |||
| c | Investment income | |||||
| Interest on Bank Accounts | 690 | 116 | 806 | 355 | ||
| 690 | 116 | 806 | 355 | |||
| d1 | Income from Church Activities | |||||
| Bookstall and Chichester Magazine | 307 | 307 | 1 | |||
| St Andrew's Afternoon Fellowship | ||||||
| Oasis | ||||||
| Activities for Youth | 1,347 | 1,347 | 1,240 | |||
| The Venue | ||||||
| Holiday Club | 290 | 290 | ||||
| Sunbeams & Tiddlywinks & Melody Makers | ||||||
| Men's Breakfasts | ||||||
| Bereavement Support Group | 20 | |||||
| Other Church Activities | 50 | |||||
| Tuesday Café | 69 | 69 | ||||
| Café Catering | ||||||
| Catering | ||||||
| Income from Parish Office | 222 | 222 | 981 | |||
| 2,235 | 2,235 | 2,292 | ||||
| d2 | Fees for weddings and funerals | 6,081 | 6,081 | 3,461 | ||
| e | Other incoming resources | |||||
| Rental of 9 Pendean Property | 20,902 | 20,902 | 16,105 | |||
| 20,902 | 20,902 | 16,105 | ||||
| Total incoming resources | 203,400 | 27,681 | 231,081 | 210,987 |
6 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2A Incoming Resources (Restricted Fund Analysis)
| a | TOTAL | TOTAL | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Mission and Charity Fund |
Youth Fund |
Reordering Fund |
Facilities Fund |
Church Activities Fund |
St Andrews Hardship Fund |
Oasis Fund |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
||
| 2022 | 2021 | |||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | ||
| Voluntary income | ||||||||||
| Planned Giving (excluding tax refunds) | 2,055.00 | 1,500.00 | 3,555.00 | 12,100.00 | ||||||
| Other Planned Giving (no tax refunds) | 350.00 | 400.00 | 750.00 | 1,550.00 | ||||||
| Collections at all services | 2,359.49 | 2,359.49 | 7,382.51 | |||||||
| All other giving | 7,230.00 | 7,230.00 | 2,616.05 | |||||||
| Special Appeals | 850.00 | 2,598.00 | 3,448.00 | 3,185.89 | ||||||
| Gift Aid recoverable | 595.40 | 513.75 | 375.00 | 91.25 | 1,575.40 | 5,431.10 | ||||
| Grants | 8,625.00 | 8,625.00 | ||||||||
| Legacies | ||||||||||
| 10,184.89 | 2,918.75 | 11,750.00 | 2,689.25 | 27,542.89 | 32,265.55 | |||||
| b | ||||||||||
| Activities for generating funds | ||||||||||
| Fund RaisingEvents | 22.32 | 22.32 | 149.62 | |||||||
| 22.32 | 22.32 | 149.62 | ||||||||
| c | ||||||||||
| Investment income | ||||||||||
| Interest on Bank Accounts | 116.32 | 116.32 | 288.05 | |||||||
| 116.32 | 116.32 | 288.05 | ||||||||
| d | ||||||||||
| Income from Church Activities | ||||||||||
| e | ||||||||||
| Other incoming resources | ||||||||||
| Total incoming resources | 10,184.89 | 3,057.39 | 11,750.00 | 2,689.25 | 27,681.53 | 32,703.22 |
7 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3 Analysis of expenditure
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| a | Costs of generating voluntary income | |||||
| GivingEnvelopes and Forms | ||||||
| b | Fund-raising trading costs | |||||
| Miscellaneous | ||||||
| c1 | Church Charitable Activities | |||||
| Missionary and charitable giving: | ||||||
| Overseas: | ||||||
| - Missionary Societies | 7,477 | 7,477 | 8,124 | |||
| - Relief and Development agencies | ||||||
| Home Missions & other Church | ||||||
| Societies | 2,708 | 2,708 | 3,729 | |||
| Secular Charities | ||||||
| 10,185 | 10,185 | 11,853 | ||||
| Ministry costs: | ||||||
| Diocesan parish contribution | 56,975 | 56,975 | 74,300 | |||
| Deanery Levy | ||||||
| Staff expenses | 2,379 | 2,379 | 2,474 | |||
| Property Expenses | 17,400 | 17,400 | 20,161 | |||
| Youth Pastor | 19,899 | 19,899 | 19,314 | |||
| Youth Assistant | ||||||
| Church building costs: | ||||||
| Running expenses | 8,878 | 8,878 | 5,813 | |||
| Major Repairs and Projects | 3,006 | 3,006 | ||||
| Maintenance | 195 | 195 | 2,344 | |||
| Grounds - Major Repairs and Projects | ||||||
| Upkeep of churchyard | 38 | 38 | 4,086 | |||
| Depreciation of Equipment | ||||||
| Church activities: | ||||||
| Upkeep of services | 2,812 | 2,812 | 2,088 | |||
| Director of Music and Musicians | 5,655 | 5,655 | 3,764 | |||
| Youth Worker Expenses | ||||||
| Mission | 300 | 300 | 160 | |||
| Training and education | 177 | 177 | 36 | |||
| Bookstall and Chichester Magazine | 172 | 172 | 220 | |||
| Activities for Youth | 1,351 | 1,351 | 3,461 | |||
| Oasis | 874 | |||||
| St Andrew's Afternoon Fellowship |
8 | P a g e
A N N U A L F I N A N C I A L R E P O R T
| TOTAL | TOTAL | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | |||
| Funds | Funds | Funds | 2022 | 2021 | |||
| £ | £ | £ | £ | £ | |||
| The Venue | 62 | ||||||
| Holiday Club | 1,331 | 1,331 | |||||
| Kidzone | |||||||
| Sunbeams & Tiddlywinks & Melody | |||||||
| Makers | |||||||
| Ladies' Meals | |||||||
| Men's Breakfasts | 99 | ||||||
| Bereavement Support Group | |||||||
| Other Church Activity Costs | 196 | 196 | |||||
| Tuesday Café | |||||||
| Café Catering | 291 | 291 | |||||
| Catering | |||||||
| Hardship Fund Payments Out | 3,190 | 3,190 | 1,409 | ||||
| Church administration: | |||||||
| Salaries | 17,432 | 17,432 | 20,362 | ||||
| Fees | 66 | 66 | 96 | ||||
| Printing, stationery, photocopying | 3,076 | 3,076 | 3,051 | ||||
| Other administration expenses | 2,374 | 2,374 | 5,595 | ||||
| Office equipment | 45 | 45 | |||||
| 140,976 | 16,447 |
157,423 | 181,622 | ||||
| c2 | Other Trading Activities: | ||||||
| Church Halls running costs: | |||||||
| Running expenses | 29,624 | 29,624 | 21,857 | ||||
| Maintenance | 2,220 | 2,220 | 10,763 | ||||
| 31,844 | 31,844 | 32,620 | |||||
| 172,820 | 16,447 |
189,267 | 214,242 | ||||
| d | Governance costs | ||||||
| ** | Independent examination fee |
||||||
| Cost of annual accounts | |||||||
| Total resources expended | 172,820 | 16,447 |
189,267 | 214,242 | |||
| ** | No fees were paid for account preparation or independent examination. |
9 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3A Resources Expended (Restricted Fund Analysis)
| a Costs of generating voluntary income GivingEnvelopes and Forms |
TOTAL TOTAL |
|---|---|
| Mission and Charity Fund Youth Fund Reordering Fund Facilities Fund Church Activities Fund St Andrews Hardship Fund Oasis Fund RESTRICTED FUNDS RESTRICTED FUNDS |
|
| 2022 2021 |
|
| £ £ £ £ £ £ £ £ £ |
|
| b Fund-raising trading costs Miscellaneous |
|
| c Church Activities Missionary and charitable giving: Overseas: - Missionary Societies - Relief and Development agencies Home Missions & other Church Societies Secular Charities Ministry Costs: Youth Pastor Youth Assistant Activities for Youth Activity Costs: Holiday Club Oasis Sunbeams & Tiddlywinks & Melody Makers Hardship Fund Payments Out Building Project Costs: Miscellaneous Expenditure Debit Interest on Loans Fees Building Costs - Church Major Repairs and Projects BuildingCosts - Grounds |
|
| 7,476.85 7,476.85 8,123.95 |
|
| 2,708.04 2,708.04 3,728.77 |
|
| 19,314.12 | |
| 164.14 | |
| 873.72 | |
| 3,190.00 3,190.00 1,408.99 |
|
| 66.00 66.00 96.00 |
|
| 3,006.63 3,006.63 |
|
| 10,184.89 66.00 3,006.63 3,190.00 16,447.52 33,709.69 |
|
| d Governance costs Independent examination fee Cost of annual accounts |
|
| Total resources expended | 10,184.89 66.00 3,006.63 3,190.00 16,447.52 33,709.69 |
| Net Movement of Funds | 2,991.39 8,743.37 -500.75 11,234.01 -1,006.47 |
10 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
4 Disclosures
a) Staff costs
During the year the PCC employed a full time Youth Evangelist & Discipler, a part time Parish Administrator, a part time Caretaker, up to 2 part time cleaners and a part time Worship Pastor:
Staff Costs – Wages and Salaries £56,828 (£51,876 in 2021)
Staff costs include Salary and Employer Pension Contributions. The rebate for Employer's National Insurance contributions was utilised. As a result, no Employers National Insurance Contributions were payable, as total payments were under the HMRC threshold.
Clergy are employed by the Diocese of Chichester. Clergy and Pastor property costs and expenses are however included in these accounts.
The PCC operates a pension scheme (since February 2017) in accordance with Government Regulations.
Employers Pension costs were £809 in 2022 (£772 during 2021).
No individual person received remuneration in excess of £60,000.
b) Payments to PCC members
Mr Mark Edwards received £19,899 salary and Employer Pension contributions (gross) for his employment as Youth Evangelist & Discipler. Youth workers are commissioned by the Bishop of Horsham and are therefore ex officio members of the PCC whilst employed by the PCC.
Mrs Julia Brackenbury was employed as Parish Administrator from May 21. Mrs Brackenbury’s salary and Employers Pension contributions amounted to £15,652 gross.
Mr Clive Burgess received £860 for Verger duties
Other payments were made to PCC members in the year for reimbursement of expenses incurred on behalf of the PCC:
Clergy support across 2 individuals: Council Tax £4,727.44, Environmental charges £1,156.97, Other (including Telephone and Travel) £2,024.67
11 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
5 Tangible fixed assets
| 5 Cost or valuation: As at 1 January 2022 Additions Disposals Revaluation At 31 December 2022 Depreciation At 1 January 2022 Provided in the year Disposals At 31 December 2022 Net book amounts At 31 December 2022 At 31 December 2021 |
Rider Hall Youth Centre 9 Pendean Equipment Total 325,000.00 115,000.00 320,000.00 760,000.00 230,000.00 |
|---|---|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
|
| 325,000.00 115,000.00 320,000.00 760,000.00 |
The property at 9 Pendean was revalued from £320,000 to £550,000 at the end of 2022 (based on an independent market valuation) in preparation for the likely sale of the property in 2023, revaluation amount £230,000. The equity loan on the property from the Church Commissioners has been correspondingly revalued to the relevant percentage (see Note 7 & 9(i)). Equity Loan amount book value at the beginning of 2022 was £122,368 (38.239% of property value), revalution amount £87,946.50, closing loan value £210,314.50. Net revaluation amount (£230,000.00 – £87,946.50) was £142,053.50.
6 Investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church of England Deposit Fund.
7 Net assets by fund
| Fixed assets for church use Investment fixed assets Current assets Stock Short Term Deposits Cash at Bank and in Hand Debtors Creditors: amounts falling due within one year Creditors: amounts falling due after one year |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2022 2021 £ £ £ £ £ 990,000.00 0.00 990,000.00 760,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 46,438.57 27,272.38 73,710.95 99,961.65 85,358.14 0.00 85,358.14 83,611.81 2,385.43 121.64 2,507.07 6,551.82 -215,999.22 0.00 -215,999.22 -6,047.69 0.00 0.00 0.00 -192,368.00 |
|---|---|
| 908,182.92 27,394.02 0.00 935,576.94 751,709.59 |
12 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
8 Debtors
| Gift Aid recoverable Prepayments and accrued income Other debtors |
2022 2021 £ £ 1,711.42 5,561.19 795.65 990.63 |
|---|---|
| 2,507.07 6,551.82 |
9 Creditors
(i) Amounts falling due within one year
| Deferred income Accruals for utilities and other costs Interest Free Loans < 1 Year CAF Bank Loan < 1 Year 9 Pendean Equity Sharing Loan Other creditors |
2022 2021 £ £ 4,717.35 1,114.65 210,314.50 967.37 4,933.04 |
|---|---|
| 215,999.22 6,047.69 |
The Church Commissioners want to redeem the equity loan on 9 Pendean during 2023, requiring the sale of the property, so the loan has moved from (ii) ‘Amounts falling due after one year’ in 2021 to (i) ‘Amounts falling due within one year’ in 2022.
(ii) Amounts falling due after one year
| Interest Free Loans > 1 Year CAF Bank Loan > 1 Year 9 Pendean Equity Sharing Loan (2021) |
2022 2021 £ £ 0.00 70,000.00 0.00 0.00 0.00 122,368.00 |
|---|---|
| 0.00 192,368.00 |
The PCC does not consider that it has any contingent liabilities
| Summary of Reordering Loan Repayments | Loan | |||
|---|---|---|---|---|
| 2021 | Balance | Annual | Interest | Balance |
| to 31st December 2022 | 31.12.21 | Repayments | Paid | 31.12.22 |
| All loans are interest free | £ | £ | £ | £ |
| Both loans were repaid during 2022 | 70,000.00 | 70,000.00 | 0.00 | 0.00 |
13 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
The freehold land and buildings comprise the Rider Hall and Youth Centre, together with a house at 9 Pendean. These properties are held by the Chichester Diocesan Board of Finance on behalf of the PCC. It is the policy of the PCC to maintain these assets in a continual state of sound repair, and therefore no depreciation is applied to their values. The Rider Hall & Youth Centre buildings were linked to the Church in 2016 following a major building project. The PCC agreed with the Diocese as to how the demarcation between the Church and the "linked building" could be made. This has been taken into account with Insurance agreements.
In the case of 9 Pendean there is an equity sharing loan with the Church Commissioners under which they hold 38.239% of the equity. This is reflected in Notes 7 & 9, together with the Balance Sheet. The property was revalued to market rate in 2022 as the equity loan will need to be repaid in 2023 (requirement from the Church Commissioners). No changes have been made to last years values of land and buildings and last years freehold values for the Rider Hall and Youth Centre.
Summary of all funds
| Bal b/fwd Income Expenditure Transfers In Transfers Out Bal c/fwd |
|
|---|---|
| 1st Jan 22 (& Other Gains/Losses) 31st Dec 22 |
|
| £ £ £ £ £ |
|
| Unrestricted Funds | |
| General fund | 698,840.02 197,024.06 -172,357.42 142,053.50 -10,823.00 854,737.16 |
| Designated Funds: | |
| Repairs Fund | 13,981.00 10,823.00 24,804.00 |
| Legacy Fund NEW | 0.00 6,000.00 6,000.00 |
| Men's Ministry Fund | 658.33 658.33 |
| Women's Ministry Fund | 246.80 246.80 |
| St A Aft Fellowship Fund | 450.63 -450.63 0.00 |
| Childrens Activities Fund | 680.56 450.63 1,131.19 |
| Bookstall | 0.00 307.03 -171.57 135.46 |
| Tuesday Café | 56.91 68.95 43.00 168.86 |
| Café Catering | 334.21 -291.21 -43.00 0.00 |
| Youth Pastor Leader Fund | 20,301.12 20,301.12 |
| 735,549.58 203,400.04 -172,820.20 153,370.13 -11,316.63 908,182.92 |
|
| Restricted Funds | |
| Mission & Charity Fund | 0.00 10,184.89 -10,184.89 0.00 |
| Youth Fund | 8,608.52 8,608.52 |
| Reordering Fund | 233.58 3,057.39 -66.00 3,224.97 |
| Facilities Fund | 2,513.98 11,750.00 -3,006.63 11,257.35 |
| Church Activities R Fund | 1,114.43 1,114.43 |
| St A HardshipFund | 3,689.50 2,689.25 -3,190.00 3,188.75 |
| 16,160.01 27,681.53 -16,447.52 27,394.02 |
|
| Endowment Funds | |
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| Total funds | 751,709.59 231,081.57 -189,267.72 153,370.13 -11,316.63 935,576.94 |
14 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
10 Explanation of funds:
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides. Unrestricted Designated funds held consist of the following :
Repairs Fund : In 2022 the PCC allocated £400 per month to this fund. At year end an additional £6,023 was allocated to the fund for specific items (Boiler House Roof Repair, Youth Centre Boiler, Emergency Lighting work) . The Fund is used to finance repairs to the church buildings, halls and grounds costing in excess of £1,000. The fund now stands at £24,804. During 2023 the delayed church Quinquennial is due, and the 5-year Fixed Electrical Installation Inspection is due (EICR certificate).
9 Pendean Repairs Fund : This fund is to meet the cost of maintaining 9 Pendean, a property which is owned by the PCC for the purpose of providing a dwelling for the Curate and his family. The property was let during 2021/22 which resulted in additional repairs/improvement costs. It is likely the property will be sold in 2023. The fund currently stands at zero.
Legacy Fund We received Unrestricted Legacies of £6,000 during 2022 which we added to this Designated Fund. This is to ensure they are used for specific projects to be determined, without being Restricted.
Men’s Ministry Fund, Women’s Ministry Fund, St Andrew’s Afternoon Fellowship Fund, Sunbeams Fund, Bookstall Fund, Tuesday Café Fund and Café Catering Fund: These funds represent the operational balances from these church activities. As a number of these Ministries drew to a close the Fund Balances were reviewed in 2022. The Café Catering Fund balance of £43 was transferred to the Tuesday Café Fund. The St Andrew’s Afternoon Fellowship Fund balance of £450 was transferred to the Sunbeams Fund, and the Sunbeams Fund was also renamed ‘Childrens Activities’ Designated Fund to better reflect the Fund objectives.
The Youth Pastor Leader Fund: This fund was originally established to assist in funding the cost of engaging a Youth Pastor and providing equipment to support youth ministry. We also have a Restricted Youth Fund (see details below). We have not had to draw on the Designated Fund during 2022 but will need to in 2023 to cover any remaining salary costs not covered by the Restricted Youth Fund balance.
Restricted Funds are not invested permanently but are to be spent within reasonable timescales. Restricted funds held consist of the following :
Mission and Charity Fund : This fund is for monies taken at special collections for nominated charities. All such monies received in 2022 have since been paid to the charities concerned, as detailed in the breakdown below, and the fund has a zero balance.
| Home: Chichester Diocese Family Support Work (FSW) Off The Fence Childrens Society Overseas: TLA Charitable Trust (formerly Frontiers) Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society SEAN International GRAND TOTAL |
2022 £ 1,285.27 1,422.77 0.00 0.00 2,182.30 1,648.52 1,350.51 1,295.52 1,000.00 10,184.89 |
2021 £ 1,069.25 1,715.52 944.00 1,005.00 2,297.50 1,422.50 2,760.30 638.65 0.00 |
|---|---|---|
| 11,852.72 |
15 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284 Notes to the Financial Report
Youth Fund : This restricted fund is for monies donated for Youth Work. The original £45,000 Diocesan Grant has been allocated to this fund to meet salary costs together with a number of small donations. Additionally, a Grant of £2,500 from Kings Church was allocated in 2018 for assisting the schools work of which £1,174 remains. The final tranche of £10,000 from the Diocese Grant was received in 2020. Additionally, a very generous donation of £20,000 was received specifically for this fund to meet future salary needs. We have not had to draw on the Restricted Fund during 2022 but will need to in 2023. This Fund now stands at £8,608.52.
Reordering Fund : This fund is for monies donated to the building project which includes the reordering of the church. This fund received income of £3,057.39 (principally from donations and related Gift Aid) in 2022. Expenditure incurred was £66, representing Bank fees. All outstanding bills owing and accrued have been paid. The Interest free Loan of £100,000 began term repayments over 5 years in 2020 and the second repayment of £20,000 was made in 2021, reducing the balance to £60,000. The remaining interest free loan of £10,000 was due to be repaid in full in 2024. Both loans were repaid in full early in 2022. The remaining Fund balance of £3,224.97 will be used for some outstanding re-ordering carpentry work to replace 2 kitchen hatches and for a new kitchen fire door.
Facilities Fund: This fund now holds a balance of £11,257.35, £8,625.00 grant received from the Diocese in Dec 22 towards Energy costs in 2023, £1,782.35 for future costs of new sound equipment, and £850 for Hall Decoration.
Church Activities Fund : This restricted fund will be maintained for future restricted monies received for Church Activities/Services. The majority of the balance (£986) relates to donations received following St Andrews Gift Day for the purchase of new bibles.
Hardship Fund : This fund was set up by the PCC to provide financial assistance to those deemed to be in need and who meet certain criteria. Outgoings during 2022 were £3,190 while voluntary donations received were £2,689.25 (including Gift Aid) and the Fund stands at £3,188.75.
16 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner’s Report
to the PCC of St Andrew’s Church, Burgess Hill for the Year Ended 31st December 2022
This is my report to the Parochial Church Council of the Ecclesiastical Parish (PCC) of St Andrew’s, Burgess Hill, on the annual report for the year ended 31[st] December 2022 set out on pages 1 to16
Respective responsibilities of trustees and examiner
The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
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 statement 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
-
Independent statement below.
-
examiner's statement
In connection with my examination, no matter has come to my attention.
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
a. to keep accounting records in accordance with section 130 of the Charities Act; and
-
b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Examiner’s signature
……………………………………………………………………………………………………………………………… Examiner’s name CAPITALS MR GEOFFREY PERKINS Date ……………………………………………………………………………………………………………………………… Relevant professional qualification(s) or body if ……………………………………………………………………………………………………………………………… any Examiner’s address 15, Greenhill Park, Haywards Heath, West Sussex, RH17 7SW
17 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner’s Report
to the PCC of St Andrew’s Church, Burgess Hill for the Year Ended 31st December 2022
Section B Disclosure
Only complete if the examiner needs to highlight material problems for example:
-
accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts;
-
any material expenditure or action which appears not to be in accordance with the trusts of the charity;
-
any failure to be provided with information and explanations by any past or present trustee, officer or employee; and
-
any material inconsistency between the accounts and the trustees’ annual report.
Give here brief details of any items that the examiner wishes to disclose