The Parish Church of St Andrew Burgess Hill
ANNUAL REPORT AND FINANCIAL STATEMENTS OF
THE PAROCHIAL CHURCH COUNCIL
For the year ended 31 December 2023
St Andrew’s Church, The Parish office, 2a Cants Lane, Burgess Hill, RH15 0LG
Incumbent: Revd Felicity Davies, The Parish Office, 2a Cants Lane, Burgess Hill, RH15 0LG Independent Examiner: Independent Examiners Ltd, Unit 2, The Broadbridge Business Centre, Delling Lane, Bosham, PO18 8NF
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 2023.
Annual Report 2023(PCC)
Page 1
Statement Mission
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.
Mission and Evangelism
Kids’ Ministry
The Kids’ Ministry program has maintained its focus on Biblical literacy. Foundational Biblical truths are presented weekly through curriculum that teaches a main Biblical lesson, includes intercessory prayer and encourages children in their oral reading of the Bible. Children ages 2 through 12 are in attendance and are divided into two learning groups.
Children also receive a children’s message in Café Church before joining their age groups in the Kids’ Ministry. Once a month the older children participate in presenting the Prayers of the People during the Café Church hour.
Seasonal programs, including a pancake party and an Easter egg hunt, included children from the community as well as our own church families.
Outreach to the Schools
The Young Families & Children’s Pastor has been invited to speak in RE classes and in assemblies for the local primary schools and the St. Andrew’s Preschool, which is on the church site. These opportunities occurred during Easter, Christmas, and the leavers programs.
Football Camp and Holiday Club
St. Andrew’s hosted a football camp during the summer break in partnership with Ambassadors Football UK. The five half-days included skills, drills and matches and Bible lessons presented by the Ambassadors Football coaches. At the conclusion of the camp, five children gave their lives to Christ.
Holiday Club ran concurrently during the week with volunteers from the St Andrew’s Church family serving as leaders. Children enjoyed Bible stories which were presented in skits, crafts, games, and the daily review. At the conclusion of the week, families were invited to a barbeque on the church grounds. A bouncy castle entertained the younger children during the event.
Tuesday Parents’/Carers’ Group and Café
Tuesday mornings during school term offer an exciting outreach program that invites parents/carers and neighbours to enjoy fellowship, coffee, and cakes. This has primarily developed into a social group for parents/carers and babies, although a few toddlers also attend. The Café team is comprised of greeters and catering workers.
Youth Work
Legacy
Legacy met on a 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. This continued until summer 2023.
Annual Report 2023(PCC)
Page 2
HUB
The Hub continues to carry the gospel into the schools in mid Sussex. 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.
– Pre School
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. Lucy Marsh visits the pre-school and leads songs with the children from time to time. The Pre-School continue to hold special services in church, led by Lucy Marsh. Some members of our congregation supported the Summer and Christmas Fairs held by the Pre-School at the church site.
Men’s Ministry
The men’s ministry team has continued to function during 2023 and met for a church breakfast to encourage the men’s ministry work. There was then a men’s breakfast in the summer. Plans were discussed for more regular outreach breakfast in the year ahead.
Acts 435 and Hardship Fund (Relief of Poverty in the Local Community)
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 several cases last year, all of which were fully funded. St Andrew’s also holds a hardship fund which is funded by donations from the congregation, managed by the Hardship Fund Committee.
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 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 for Tear Fund (which works for the relief of poverty around the world: https://www.tearfund.org/) in April 23 and £484.04 was given towards their work. A collection was also taken in April 23 for the Ushaaqallah Benefit Society and £596.55 was given towards their work.
A collection was taken in October 23 for the Church Mission Society (which works in many areas of mission and evangelism around the world: https://churchmissionsociety.org/) and £651.82 was given towards their work.
A collection was also taken in October 23 for the Bible Society (which works to produce Bibles, Bible translations and Bible study materials around the world: https://www.biblesociety.org.uk/) and £467.87 was given towards their work.
Annual Report 2023(PCC)
Page 3
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 2023 services and £815.21 was given towards their work.
A donation of £31.25 was received for Chichester Diocesan Family Support Work (which works with vulnerable families in Sussex: https://www.familysupportwork.org/). Also, a donation of £62.50 was received for Acts 4:35 (which puts people who want to help in touch with people who are in need, through a network of churches and local charities: https://www.acts435.org.uk/).
The grand total collected & paid out in 2023 was £3,109.24.
Discipleship and Pastoral Care
Pastoral Coordinator and Pastoral Team
The pastoral care team continued to provide pastoral support to the St Andrew’s community. This included home visits, care 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. 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.
Homegroups
Homegroups continued to meet during 2023. Many members support one another in these groups which provide pastoral care, fellowship, Bible study and prayer. Their meeting frequencies varied between once a month, fortnightly and weekly. Some of the groups also carried out community work, supported various charities and organised church community events.
Pastoral Services
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 Two marriages were conducted at St Andrew’s in 2023. Funerals During 2023 8 funerals were conducted.
Interments of Ashes There were 2 burials of ashes conducted in 2023.
Memorial Services
At the end of October, St Andrew’s hosted the annual memorial service to which all who had been bereaved over recent years were invited. In a gentle service 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. This was followed by a high tea and fellowship.
Annual Report 2023(PCC)
Page 4
Baptisms and Confirmations
There were 7 baptisms and no confirmations in 2023.
Bereavement Café
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 on the third Thursday of each month and provides a safe space for those who value talking to others in the same situation.
Interregnum Report
At the end of February 2023, we said goodbye to our Vicar, Rev Dr Andy Angel and his wife Fabi. Andy was leaving to take up a role within Oxford Diocese and we were about to enter an Interregnum.
As the wardens did not think the 11am service, as it stood, was viable without a priest in charge, with Andy’s blessing, they approached Bishop Ruth of Horsham who encouraged the setting up of a café church. After consulting with the congregation, our Children’s and Young Families’ Worker, Lucy Marsh, was asked to organise the establishment of this new style of service in the Rider Hall. Lucy rose to the challenge and within a few months the numbers attending had doubled and Café Church was proving to be a great blessing to this new congregation.
The 9am Services continued as normal, thanks to the many visiting priests who presided at Communion and led the services, sometimes assisted by members of the congregation. We were also extremely fortunate in that Wednesday morning communions continued, again with the generous help and support of visiting priests.
Our Youth Evangelist and Discipler, Mark Edwards, left us at the end of September, just as we were moving out of Interregnum with the licensing of Rev Felicity Davies as our new, interim, Priest in Charge.
Bishop Ruth was looking at a possible blending of St Andrew’s and the Point Church. She recognised that Rev Felicity Davies could greatly facilitate the proceedings, so she became Priestin-charge from October 2023 for a twelve-month period. The Bishop of Chichester had to legally ‘suspend’ St Andrew’s and, as our patron, was suspending himself (and future Bishops of Chichester) from appointing a new Vicar for the legally required period of 5 years.
As a whole, the Interregnum was a remarkable period where the lay members of the congregation rose to the occasion and carried on the business of the church as usual.
Worship and Prayer
Prayer
Prayer continues to be a key part of life at St Andrew’s and regular in person prayer meetings took place on Tuesday and Thursday mornings in the prayer room. The current times of Prayer Meetings are shown in the church notices each week together with key information.
Annual Report 2023(PCC)
Page 5
Regular worship in the church buildings
During 2023, the normal pattern of services at St Andrew’s consisted of three Sunday services on a normal Sunday:
9.00 am service of Holy Communion
11.00 am morning worship (until March 23)
10:30am Café Church (from March 23)
6.30 pm worship and teaching service (to February 23)
- 6:30 worship and prayer service (from March 23)
Midweek Communion Service – Wednesdays at 10am
Seasonal Services
Ash Wednesday service of Holy Communion in the evening. Maundy Thursday Communion Good Friday: an hour at the cross Holy Saturday there was an outreach, Easter Egg hunt. Easter Sunday: 9am Holy Communion and 10:30am all-age service
Advent Sunday all age Toy Service Advent Sunday carol service Messy Christmas The Never-Ending Story Carol Service Blue Christmas (for those who find this time of year challenging). Christmas Eve Crib service Midnight Communion Christmas Day family communion
School Services
There were 6 Schools’ Christmas services from Manor Field Primary, Birchwood Grove Primary and Burgess Hill Girls School. There were also two services led by our Young Families and Children’s Pastor in the halls for St Andrew’s Pre School. About 2,100 people attended these services. Carols services were also held in seven local residential and nursing homes in which over 150 people were present.
Nursing Home Services
These have been regular services of Holy Communion in six residential and nursing homes, and seasonal services in residential and nursing homes.
Home Communions
A team from St Andrew’s took services of Holy Communion (by extension) to the housebound. During 2023 home communions were offered where pastoral visits were taking place and the person visiting had undertaken the necessary training as required by the diocese.
Annual Report 2023(PCC)
Page 6
The Church Flower Team
During 2023 the Flower Team have continued to use artificial silk flowers for the sanctuary. Occasionally fresh flower memorial arrangements have been made in memoria. The team organise posies for Mothering Sunday.
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.
Parochial Church Council
Those who served on the PCC during 2023 were: Rev Dr Andrew Angel (chair) – to February 23. Rev Felicity Davies (chair) – from October 23. Mrs Linda Porter (Safeguarding Officer) Miss Sue Gumbrell (Deanery Synod) Mr Ian Porter (Church Treasurer) Mrs Celia Davis (Churchwarden and Deanery Synod) Miss Amanda Hanlon (Churchwarden and Deanery Synod) Mrs Sheila Smith (PCC Secretary) – from April 23 Mrs Amanda Anstee Dr Janet Davies Clive Burgess - to January 23 Mr Andy Sherlock - from April 23 Mr Steve Watson – from April 23 Mrs Nicola Hesford-Duckworth – From April 23 Mrs Nicola Reuter-Sinclair – from April 23 Mrs Sheila Broom – from April 23
Standing Committee Vicar/Priest-in-charge Church Wardens Parish Treasurer Fabric manager Finance and General Purposes Committee Vicar/Priest-in-charge Church Wardens Parish Treasurer Fabric manager Safeguarding PSO – Linda Porter Deanery Synod Celia Davis Mandy Hanlon
Annual Report 2023(PCC)
Page 7
Sheila Smith Sue Gumbrell
Deanery Synod Report for APCM
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 2023 St Andrew’s was entitled to four lay representatives who were Susan Gumbrell, Amanda Hanlon, Sheila Smith, 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 St John’s Church Burgess Hill with a presentation from Dr Emma Arbuthnot, the Diocesan Senior Church Buildings and Pastoral Reorganisation Officer and Revd Paul Doick who is also the Chair of the Diocesan Advisory Committee. They spoke about the Faculty Process and the many changes to church buildings regulations in recent years. Although many of the processes have been streamlined, every matter, no matter how minor, still has to be referred to the Church Buildings Team at Church House. Anything external on a church building needs both faculty and local planning permissions.
In May there was a new Rural Dean, Rev Rachel Cornish, and a presentation in Pyecombe Church from Steve Argent, the Assistant Warden for Lay Ministry in Horsham Archdeaconry, who spoke about the various Diocesan training courses.
The final session in the year was devoted to the ecological aspirations of the Deanery Mission Action Plan. The Rural Dean gave a presentation on the Eco Church Awards.
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 2023 Hurst Deanery was able to cover 91% of their costs.
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 2024. The Diocesan Secretary reported that unfortunately, with the cost-of-living crisis and inflation, it would be extremely unlikely that the Diocese would be able to sustain present commitments into the future as an extra £1.5million would be needed in 2024 and the expected forecast for 2023 was a deficit of £1million. She expected that 2024 would be a transitory year. The work of God would continue but there would be re-adjustments to the Diocesan expenditure, so that the Diocese would be in a stronger position in 2025.
Electoral Roll
At the end of December 2023 there were 154 on the church electoral roll.
Annual Report 2023(PCC)
Page 8
Financial Review
The PCC is most thankful for the continuing financial support of the St Andrew's congregation.
It should be noted that the accounts reflect the position of St Andrew’s church in 2023. During 2024 the church will blend with The Point and next years accounts will reflect this. Both churches have proposed their own separate budgets for 2024, and also worked on a joint budget. Unless otherwise stated any reference to budgeted numbers relate to the St Andrew’s part only.
Voluntary Income total overall in 2023 was 115K higher than 2022, (£264K 2023/£149K 2022) mainly due to an individual £140K legacy bequeathed to the church. Planned giving was again down on the previous year mainly as the number of givers decreased as the size of the congregation also decreased. Hall income remained level. This, along with additional rental income from 9 Pendean, lower Wedding & Funeral Income, and reduced Vicarage & Vicar costs due to the interregnum meant the overall result for 2023 was a surplus.
The total net result across all funds for the financial year of 2023 was a surplus of £126,180 (surplus of 41,814 in 2022).
This can be broken down as £10,527 surplus from the unrestricted funds (excluding designated funds), so our day-to-day fund, £5,802 deficit from the designated funds (as we spend money previously set aside money for expected costs) and £121,445 surplus from the restricted funds.
The main movements on the designated funds resulting in the £5,802 deficit were 20.3K using the remaining Youth Fund against Youth salary/settlement costs in the year, 9.6K expenditure from the Repairs Fund (including the Electrical Installation safety review, remedial work, emergency lighting, boiler house roof repair and Quinquennial costs), 3.6K from the Legacy Fund for the Pierce commentary library offset by 8K of legacy income set aside for future specific projects & 19.8K of transfers in to the Repairs fund to cover work still to be completed (Rider Hall roof, remaining emergency lighting, quinquennial items, possible redecoration of the Vicarage).
The main movements on the restricted funds resulting in the £121,445 surplus were 140K Large legacy received for ‘church upkeep’, offset by using the remaining Youth Fund 8.6K, spending of 1K from the Facilities fund on AV equipment, and releasing the 8.6K energy grant we received late in 2022 to offset our 2023 energy bills.
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 £204,784 (£203,400 in 2022), a small increase of £1,384 . A 3K drop in ‘Charitable Activities’ (Weddings & Funerals) and a 1K drop in Other Incoming Resources (Rental Income -due to change of tenant mid-year) was offset by a 6.3K increase in Income in investments (as interest rates have risen and the 140K of legacy was invested and will remain invested until spent).
Annual Report 2023(PCC)
Page 9
The voluntary income to the restricted funds was £143,152 (£27,681 in 2022) including the £140K Legacy for church upkeep, and 3.1K of Away Giving collections (Missions & Charity Fund) including Gift Aid. The balance remaining on the restricted Youth Fund at 31[st] December 2023 was £0K as we utilised the remaining £8,609 in 2023.
Gift aid continues to be recovered on all donations where applicable. Tax recovered by way of gift aid for 2023 was £20,395 (£22,287 in 2022). 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 generosity in making available the house which it owns at 10, The Nursery, Burgess Hill to our Youth Pastor and his family while he was in post.
The largest expenditure of the PCC was the sum of £65,717 (£56,975 in 2022) 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 2023 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, offset by an additional contribution of 6.9K from our General Fund surplus in 2022 (net pledge of 13.1K under the allocation). For 2024, following a full review of the expected budget, an agreement has been reached with the Diocese to pay in full the pledged amount for a 50% Priest In Charge to Sept 24 & then an Associate Vicar cost for the remainder of the year (total £55,475), this is from the St Andrew’s part of the budget. The Point church will be adding in addition a full pledge for a Vicar (£81,445) which once we blend will form part of a combined budget.
The second largest item of expenditure in 2023 was the overall contracted Staff costs of £63,723 (£56,828 for 2022). As at 31[st] December the PCC employed a part time Parish Administrator, a part time Caretaker, a part time Worship Pastor and had a vacancy for a part time Cleaner (a total full time paid staff equivalent head count of 1.5). We also have a full time Young Families and children’s worker who is self-funded. Additionally, vergers were paid for weddings & funerals, and an organist for services on an ad-hoc basis.
Property expenses of £12,320 in 2023 (£17,400 in 2022) included the rental share payable for 9 Pendean to the Church Commissioners of £4,593.
The PCC donated £3,109 (£10,185 in 2022) in missionary and charitable giving. The total amount for 2023 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 finances in previous years the PCC decided again not to top this up to 10% of the churches donations and no further amount was donated from Church funds. In the 2024 budget the PCC have planned to return to the 10% pledge.
Annual Report 2023(PCC)
Page 10
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 2023 was £85,579 (£75,051 in 2022). This is sufficient to cover the three months unrestricted payments which averaged £43,579 for 2023 (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 to maximise interest whilst protecting the sums involved, or in low-risk funds. For deposit accounts not more than the amount guaranteed by the Financial Services Compensation Scheme is invested in any one institution. At the end of 2023 the PCC held fund accounts with the CCLA CBF Church of England Deposit Fund (Fitch Credit Quality rating and Fund Market risk Sensitivity rating 'AAAf'/'S1') 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
Felicity Davies (Chair)…………………………………………………………… Date 18/03/2024
Annual Report 2023(PCC)
Page 11
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 2023
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 | 2023 | 2022 | |
| £ | £ | £ | £ | £ | ||
| Incoming | ||||||
| resources | ||||||
| Donations and Legacies | 2a | 121,433 | 143,152 | 264,585 | 149,254 | |
| Trading Activities for generating funds | 2b | 51,692 | 51,692 | 51,803 | ||
| Income from investments | 2c | 7,079 | 7,079 | 806 | ||
| Church activities | 2d1 | 2,039 | 2,039 | 2,235 | ||
| Charitable Activities |
2d2 | 3,118 | 3,118 | 6,081 | ||
| Other incoming resources | 2e | 19,423 | 19,423 | 20,902 | ||
| Total incoming resources | 204,784 | 143,152 | 347,936 | 231,081 | ||
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | |||||
| Fund-raising trading costs | 3b | |||||
| Church charitable activities | 3c1 | 141,412 | 33,398 | 174,810 | 157,423 | |
| Other Trading Activities | 3c2 | 45,896 | 45,896 | 31,844 | ||
| Governance Costs | 3d | 1,050 | 1,050 | |||
| Total resources expended | 188,358 | 33,398 | 221,756 | 189,267 | ||
| Net incoming/(outgoing) resources | 16,426 | 109,754 | 126,180 | 41,814 | ||
| Transfers between Funds | -11,701 | 11,701 | ||||
| Other recognised gains/losses | ||||||
| Gains/(losses) on revaluation of fixed assets | 5 | 142,053 | ||||
| Gains/(losses) on investment assets | 6 | |||||
| Net movement in funds | 4,725 | 121,455 | 126,180 | 183,867 | ||
| Total funds brought forward at 1 January 2023 | 908,183 | 27,394 | 935,577 | 751,710 | ||
| Total funds carried forward at 31 December | 2023 | 912,908 | 148,849 | 1,061,757 | 935,577 | |
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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 | 2023 | 2022 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible fixed assets | 5 | 990,000 | 990,000 | ||
| Investments | 6 | ||||
| Total fixed assets | 990,000 | 990,000 | |||
| Current assets | 7 | ||||
| Stock | |||||
| Short term deposits | 214,477 | 73,711 | |||
| Cash at bank and in hand | 73,172 | 85,358 | |||
| Debtors | 8 | 2,243 | 2,507 | ||
| 289,892 | 161,576 | ||||
| Creditors: amounts falling due within one year | 9 | -218,135 | -215,999 | ||
| Net current assets | 71,757 | -54,423 | |||
| Total assets less current liabilities | 1,061,757 | 935,577 | |||
| Creditors: amounts falling due after one year | 9 | ||||
| NET ASSETS | 1,061,757 | 935,577 | |||
| Funds | 7 | ||||
| Endowment funds | 10 | ||||
| Restricted funds | 10 | 148,849 | 27,394 | ||
| Unrestricted funds | 10 | 912,908 | 908,183 | ||
| 1,061,757 | 935,577 |
Approved by the Parochial Church Council on 22 / 1 / 2024 and signed on its behalf
Revd Felicity Davies - Chairman ..................................................................................... Mr Ian Porter - Treasurer .....................................................................................
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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.
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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 2023 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 | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| a | Voluntary income | |||||
| Planned Giving (excluding tax refunds) | 70,053 | 70,053 | 76,956 | |||
| Other Planned Giving (no tax refunds) | 8,056 | 8,056 | 8,789 | |||
| Collections at all services | 7,403 | 2,335 | 9,738 | 10,036 | ||
| All other giving | 4,587 | 240 | 4,827 | 13,113 | ||
| Special Appeals | 3,448 | |||||
| Gift Aid recoverable | 19,818 | 577 | 20,395 | 22,287 | ||
| Grants | 2,500 | 2,500 | 8,625 | |||
| Legacies | 9,016 | 140,000 | 149,016 | 6,000 | ||
| 121,433 | 143,152 | 264,585 | 149,254 | |||
| b | Activities for generating funds | |||||
| Fund Raising Events | 221 | 221 | 163 | |||
| Church Hire | 7,264 | 7,264 | 6,758 | |||
| Halls Hire and Special Events in Halls | 44,207 | 44,207 | 44,882 | |||
| 51,692 | 51,692 | 51,803 | ||||
| c | Investment income | |||||
| Interest on Bank Accounts | 7,079 | 7,079 | 806 | |||
| 7,079 | 7,079 | 806 | ||||
| d1 | Income from Church Activities | |||||
| Bookstall and Chichester Magazine | 271 | 271 | 307 | |||
| Activities for Youth | 617 | 617 | 1,347 | |||
| The Venue | 59 | 59 | ||||
| Holiday Club | 460 | 460 | 290 | |||
| Children's Activities | 154 | 154 | ||||
| Men's Breakfasts | 144 | 144 | ||||
| Tuesday Café | 142 | 142 | 69 | |||
| Income from Parish Office | 192 | 192 | 222 | |||
| 2,039 | 2,039 | 2,235 | ||||
| d2 | Fees for weddings and funerals | 3,118 | 3,118 | 6,081 | ||
| e | Other incoming resources | |||||
| Rental of 9 Pendean Property | 19,423 | 19,423 | 20,902 | |||
| 19,423 | 19,423 | 20,902 | ||||
| Total incoming resources | 204,784 | 143,152 | 347,936 | 231,081 |
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 |
Upkeep Fund |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
||
| 2023 | 2022 | |||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | ||
| Voluntary income | ||||||||||
| Planned Giving (excluding tax refunds) | 3,555.00 | |||||||||
| Other Planned Giving (no tax refunds) | 750.00 | |||||||||
| Collections at all services | 2,295.26 | 40.00 | 2,335.26 | 2,359.49 | ||||||
| All other giving | 240.00 | 240.00 | 7,230.00 | |||||||
| Special Appeals | 3,448.00 | |||||||||
| Gift Aid recoverable | 573.98 | 2.50 | 576.48 | 1,575.40 | ||||||
| Grants | 8,625.00 | |||||||||
| Legacies | 140,000.00 | 140,000.00 | ||||||||
| 3,109.24 | 40.00 | 2.50 | 140,000.00 | 143,151.74 | 27,542.89 | |||||
| b | ||||||||||
| Activities for generating funds | ||||||||||
| Fund RaisingEvents | 22.32 | |||||||||
| 22.32 | ||||||||||
| c | ||||||||||
| Investment income | ||||||||||
| Interest on Bank Accounts | 116.32 | |||||||||
| 116.32 | ||||||||||
| d | ||||||||||
| Income from Church Activities | ||||||||||
| e | ||||||||||
| Other incoming resources | ||||||||||
| Total incoming resources | 3,109.24 | 40.00 | 2.50 | 140,000.00 | 143,151.74 | 27,681.53 |
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 | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| 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 | 2,200 | 2,200 | 7,477 | |||
| - Relief and Development agencies | ||||||
| Home Missions & other Church | ||||||
| Societies | 909 | 909 | 2,708 | |||
| Secular Charities | ||||||
| 3,109 | 3,109 | 10,185 | ||||
| Ministry costs: | ||||||
| Diocesan parish contribution | 65,717 | 65,717 | 56,975 | |||
| Deanery Levy | ||||||
| Staff expenses | 766 | 766 | 2,379 | |||
| Property Expenses | 12,320 | 12,320 | 17,400 | |||
| Youth Pastor | 13 | 28,950 | 28,963 | 19,899 | ||
| Youth Assistant | ||||||
| Church building costs: | ||||||
| Running expenses | 14,528 | 14,528 | 8,878 | |||
| Major Repairs and Projects | 1,039 | 1,039 | 3,006 | |||
| Maintenance | 8,516 | 8,516 | 195 | |||
| Grounds - Major Repairs and Projects | ||||||
| Upkeep of churchyard | 534 | 534 | 38 | |||
| Depreciation of Equipment | ||||||
| Church activities: | ||||||
| Upkeep of services | 7,013 | 7,013 | 2,812 | |||
| Director of Music and Musicians | 5,484 | 5,484 | 5,655 | |||
| Youth Worker Expenses | ||||||
| Mission | 344 | 300 | 644 | 300 | ||
| Training and education | 178 | 178 | 177 | |||
| Bookstall and Chichester Magazine | 315 | 315 | 172 | |||
| Activities for Youth | 1,549 | 1,549 | 1,351 |
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 | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| The Venue | ||||||
| Holiday Club | 1,292 | 1,292 | 1,331 | |||
| Kidzone | ||||||
| Children's Activities | 130 | 130 | ||||
| Ladies' Meals | ||||||
| Men's Breakfasts | 284 | 284 | ||||
| Bereavement Support Group | ||||||
| Other Church Activity Costs | 13 | 13 | 196 | |||
| Tuesday Café | ||||||
| Café Catering | 291 | |||||
| Catering | 248 | 248 | ||||
| Hardship Fund Payments Out | 3,190 | |||||
| Church administration: | ||||||
| Salaries | 17,670 | 17,670 | 17,432 | |||
| Fees | 66 | |||||
| Printing, stationery, photocopying | 3,070 | 3,070 | 3,076 | |||
| Other administration expenses | 1,368 | 1,368 | 2,374 | |||
| Office equipment | 60 | 60 | 45 | |||
| 141,412 | 33,398 | 174,810 | 157,423 | |||
| c2 | Other Trading Activities: | |||||
| Church Halls running costs: | ||||||
| Running expenses | 39,969 | 39,969 | 29,624 | |||
| Maintenance | 5,927 | 5,927 | 2,220 | |||
| 45,896 | 45,896 | 31,844 | ||||
| 187,308 | 33,398 | 220,706 | 189,267 | |||
| d | Governance costs | |||||
| Independent examination fee | 1,050 | 1,050 | ||||
| Cost of annual accounts | ||||||
| 1,050 | 1,050 | |||||
| Total resources expended | 188,358 | 33,398 | 221,756 | 189,267 |
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)
| TOTAL TOTAL |
|
|---|---|
| Mission and Charity Fund Youth Fund Reordering Fund Facilities Fund Church Activities Fund St Andrews Hardship Fund Upkeep Fund RESTRICTED FUNDS RESTRICTED FUNDS |
|
| 2023 2022 |
|
| £ £ £ £ £ £ £ £ £ |
|
| a Costs of generating voluntary income |
|
| GivingEnvelopes and Forms | |
| b Fund-raising trading costs |
|
| Miscellaneous | |
| c Church Activities |
|
| Missionary and charitable giving: | |
| Overseas: | |
| - Missionary Societies | 2,200.28 2,200.28 7,476.85 |
| - Relief and Development agencies | |
| Home Missions & other Church Societies | 908.96 908.96 2,708.04 |
| Secular Charities | |
| Ministry Costs: | |
| Youth Pastor | 28,949.64 28,949.64 |
| Youth Assistant | |
| Activities for Youth | |
| Activity Costs: | |
| Holiday Club | |
| Oasis | |
| Sunbeams & Tiddlywinks & Melody Makers | |
| Hardship Fund Payments Out | 3,190.00 |
| Mission | 299.99 299.99 3,190.00 |
| Building Project Costs: | |
| Miscellaneous Expenditure | |
| Debit Interest on Loans | |
| Fees | 66.00 |
| Building Costs - Church | |
| Major Repairs and Projects | 1,038.99 1,038.99 3,006.63 |
| BuildingCosts - Grounds | |
| 3,109.24 28,949.64 1,038.99 299.99 33,397.86 16,447.52 |
|
| d Governance costs |
|
| Independent examination fee | |
| Cost of annual accounts | |
| Total resources expended | 3,109.24 28,949.64 1,038.99 299.99 33,397.86 16,447.52 |
| Net Movement of Funds | -28,909.64 -1,038.99 -299.99 2.50 140,000.00 109,753.88 11,234.01 |
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 (to Sept 23), 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 £63,723 (£56,828 in 2022)
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 £870 in 2023 (£809 during 2022).
No individual person received remuneration in excess of £60,000.
b) Payments to PCC members
Mr Mark Edwards received £25,784 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. Mark left the employment of the PCC in September 2023.
Mrs Julia Brackenbury was employed as Parish Administrator. Mrs Brackenbury’s salary and Employers Pension contributions amounted to £17,040 gross.
Miss Mandy Hanlon received £360 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 £1,608.26, Environmental charges £274.05, Other (including Telephone and Travel) £490.25
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
| Cost or valuation: As at 1 January 2023 Additions Disposals Revaluation At 31 December 2023 Depreciation As at 1 January 2023 Provided in the year Disposals At 31 December 2023 Net book amounts At 31 December 2023 At 31 December 2022 |
Rider Hall Youth Centre 9 Pendean Equipment Total 325,000.00 115,000.00 550,000.00 990,000.00 |
|---|---|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
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 were 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. The PCC are looking now instead to buy out the Church Commissioners equity loan funded by a grant from Highmead Christian Trust, subject to agreement by all parties.
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 more than one year |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2023 2022 £ £ £ £ £ 990,000.00 0.00 990,000.00 990,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65,833.92 148,642.94 214,476.86 73,710.95 73,171.92 0.00 73,171.92 85,358.14 2,037.07 206.08 2,243.15 2,507.07 -218,134.99 0.00 -218,134.99 -215,999.22 0.00 0.00 0.00 0.00 |
|---|---|
| 912,907.92 148,849.02 0.00 1,061,756.94 935,576.94 |
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
| Debtors | |
|---|---|
| Gift Aid recoverable Prepayments and accrued income Other debtors |
2023 2022 £ £ 1,514.17 1,711.42 0.00 0.00 728.98 795.65 |
| 2,243.15 2,507.07 |
9 Creditors
(i) Amounts falling due within one year
Creditors: 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 |
2023 2022 £ £ 0.00 0.00 4,834.75 4,717.35 0.00 0.00 0.00 0.00 210,314.50 210,314.50 2,985.74 967.37 |
|---|---|
| 218,134.99 215,999.22 |
The Church Commissioners wanted to redeem the equity loan on 9 Pendean during 2023, requiring the sale of the property, so the loan was moved from (ii) ‘Amounts falling due after one year’ in 2021 to (i) ‘Amounts falling due within one year’ in 2022. The PCC are looking now instead to buy out the Church Commissioners equity loan funded by a grant from Highmead Christian Trust, subject to agreement.
(ii) Amounts falling due after one year
| Interest Free Loans > 1 Year CAF Bank Loan > 1 Year 9 Pendean Equity Sharing Loan (2021) |
2023 2022 £ £ 0.00 0.00 0.00 0.00 0.00 0.00 |
|---|---|
| 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. No changes have been made to last years values of land and buildings and last years freehold values for 9 Pendean, the Rider Hall and Youth Centre. No impairment was felt necessary by the PCC.
Summary of all funds
| Bal b/fwd Income Expenditure Transfers In Transfers Out Bal c/fwd |
|
|---|---|
| 1st Jan 23 (& Other Gains/Losses) 31st Dec 23 |
|
| £ £ £ £ £ |
|
| Unrestricted Funds | |
| General fund | 854,737.16 196,072.70 -174,437.07 8,691.73 -19,800.00 865,264.52 |
| Designated Funds: | |
| Repairs Fund | 24,804.00 0.00 -9,615.47 19,800.00 0.00 34,988.53 |
| Legacy Fund NEW | 6,000.00 8,000.00 -3,577.07 0.00 0.00 10,422.93 |
| Men's Ministry Fund | 658.33 143.76 -283.48 0.00 0.00 518.61 |
| Women's Ministry Fund | 246.80 0.00 0.00 0.00 0.00 246.80 |
| Childrens Activities Fund | 1,131.19 153.90 -129.90 0.00 0.00 1,155.19 |
| Bookstall | 135.46 271.33 -315.06 0.00 -91.73 0.00 |
| Tuesday Café | 168.86 142.48 0.00 0.00 0.00 311.34 |
| Youth Pastor Leader Fund | 20,301.12 0.00 -20,301.12 0.00 |
| 908,182.92 204,784.17 -188,358.05 28,491.73 -40,192.85 912,907.92 |
|
| Restricted Funds | |
| Mission & Charity Fund | 0.00 3,109.24 -3,109.24 0.00 0.00 0.00 |
| Upkeep Fund | 0.00 140,000.00 0.00 0.00 0.00 140,000.00 |
| Youth Fund | 8,608.52 40.00 -28,949.64 20,301.12 0.00 0.00 |
| Reordering Fund | 3,224.97 0.00 0.00 0.00 0.00 3,224.97 |
| Facilities Fund | 11,257.35 0.00 -1,038.99 0.00 -8,600.00 1,618.36 |
| Church Activities R Fund | 1,114.43 0.00 -299.99 0.00 0.00 814.44 |
| St A HardshipFund | 3,188.75 2.50 0.00 0.00 0.00 3,191.25 |
| 27,394.02 143,151.74 -33,397.86 20,301.12 -8,600.00 148,849.02 |
|
| Endowment Funds | |
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| Total funds | 935,576.94 347,935.91 -221,755.91 48,792.85 -48,792.85 1,061,756.94 |
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 2023 the PCC allocated £400 per month to this fund. At year end an additional £15,000 was allocated to the fund for specific items (Quinquennial works, Rider Hall Roof/Structural improvements, decoration of Vicarage). 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 £34,988. During 2023 the main expenditure was on the delayed church Quinquennial, the 5-year Fixed Electrical Installation Inspection (EICR certificate), the boiler house roof repair works and some of the emergency lighting works. Total expenditure £9,615.
Legacy Fund We received Unrestricted Legacies of £8,000 during 2023 which we added to this Designated Fund. This is to ensure they are used for specific projects to be determined, without being Restricted. £3,577 was spent on a library of commentaries in memory of Sam and Thea Pearce.
Men’s Ministry Fund, Women’s Ministry Fund, Children’s Activities Fund, Bookstall Fund, and Tuesday Café: These funds represent the operational balances from these church activities. Fund Balances were reviewed in 2023. The Bookstall Fund was closed and will be part of the General Fund going forward.
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). These were fully utilised in 2023.
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 2023 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 Acts 435 Overseas: Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society SEAN International GRAND TOTAL |
2023 £ 31.25 815.21 62.50 651.82 467.87 484.04 596.55 0.00 3,109.24 |
2022 £ 1,285.27 1,422.77 0.00 2,182.30 1,648.52 1,350.51 1,295.52 1,000.00 |
|---|---|---|
| 10,184.89 |
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
Upkeep Fund: This restricted fund resulting from a legacy received in 2023 is for the upkeep of the church.
Youth Fund : This restricted fund is for monies donated for Youth Work. The fund was fully utilised in 2023.
Reordering Fund : This fund is for monies donated to the building project which includes the reordering of the church. All outstanding bills owing and accrued have been paid in previous years. The remaining Fund balance of £3,224.97 will be used for some outstanding re-ordering carpentry work in 2024.
Facilities Fund: This fund now holds a balance of £1,618.36, a £8,625.00 grant received from the Diocese in Dec 22 towards Energy costs in 2023 was released to offset the church bills for Gas & Electricity. The remaining balance is made up of £768.36 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 (£814) 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 2023 were £0 and the Fund stands at £3,191.25.
Post Balance Sheet Event (non adjusting):
On 14th November 2023 it was agreed at a meeting attended by the Rt Revd Ruth Bushyager (Bishop of Horsham), the PCC of St Andrews Church and the trustees of The Point Church (Registered Charity 1147721) to unite together forming a stronger enlarged presence, based at St Andrew’s Church for furthering the shared aims of both churches.
In making this decision the finances of both churches have been scrutinised and a prudent joint budget prepared and agreed by both St Andrews’s PCC and trustees of The Point Church. The joint 2024 budget shows a planned deficit on the General Fund of -29k to allow for restructuring costs, and a planned deficit of -1k in 2025. The decision taken was not driven by financial considerations but by the expectation of creating a much larger and stronger Church with which to positively impact promoting the whole mission of the Church far more successfully together than with their own independent efforts.
The planned start date is currently 1st April 2024. From this date, Registered Charity 1147721 will wind down its activities, and their future operations and commitments will be undertaken by Registered Charity 1131284 (St Andrew’s Church).
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 trustees of PCC of St Andrew’s Church, Burgess Hill
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023 which are set out on pages 2 to 17.
Respective responsibilities of trustees and examiner
As the charity’s trustees of PCC of St Andrew’s Church, Burgess Hill you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of PCC of St Andrew’s Church, Burgess Hill 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since PCC of St Andrew’s Church, Burgess Hill’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of PCC of St Andrew’s Church, Burgess Hill as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
…………………………………………. ……………………. 18 March 2024 G W Schulz ACMA Date
…………………………………………. …………………….
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
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 2023
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 | 2023 | 2022 | |
| £ | £ | £ | £ | £ | ||
| Incoming | ||||||
| resources | ||||||
| Donations and Legacies | 2a | 121,433 | 143,152 | 264,585 | 149,254 | |
| Trading Activities for generating funds | 2b | 51,692 | 51,692 | 51,803 | ||
| Income from investments | 2c | 7,079 | 7,079 | 806 | ||
| Church activities | 2d1 | 2,039 | 2,039 | 2,235 | ||
| Charitable Activities |
2d2 | 3,118 | 3,118 | 6,081 | ||
| Other incoming resources | 2e | 19,423 | 19,423 | 20,902 | ||
| Total incoming resources | 204,784 | 143,152 | 347,936 | 231,081 | ||
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | |||||
| Fund-raising trading costs | 3b | |||||
| Church charitable activities | 3c1 | 141,412 | 33,398 | 174,810 | 157,423 | |
| Other Trading Activities | 3c2 | 45,896 | 45,896 | 31,844 | ||
| Governance Costs | 3d | 1,050 | 1,050 | |||
| Total resources expended | 188,358 | 33,398 | 221,756 | 189,267 | ||
| Net incoming/(outgoing) resources | 16,426 | 109,754 | 126,180 | 41,814 | ||
| Transfers between Funds | -11,701 | 11,701 | ||||
| Other recognised gains/losses | ||||||
| Gains/(losses) on revaluation of fixed assets | 5 | 142,053 | ||||
| Gains/(losses) on investment assets | 6 | |||||
| Net movement in funds | 4,725 | 121,455 | 126,180 | 183,867 | ||
| Total funds brought forward at 1 January 2023 | 908,183 | 27,394 | 935,577 | 751,710 | ||
| Total funds carried forward at 31 December | 2023 | 912,908 | 148,849 | 1,061,757 | 935,577 | |
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 | 2023 | 2022 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible fixed assets | 5 | 990,000 | 990,000 | ||
| Investments | 6 | ||||
| Total fixed assets | 990,000 | 990,000 | |||
| Current assets | 7 | ||||
| Stock | |||||
| Short term deposits | 214,477 | 73,711 | |||
| Cash at bank and in hand | 73,172 | 85,358 | |||
| Debtors | 8 | 2,243 | 2,507 | ||
| 289,892 | 161,576 | ||||
| Creditors: amounts falling due within one year | 9 | -218,135 | -215,999 | ||
| Net current assets | 71,757 | -54,423 | |||
| Total assets less current liabilities | 1,061,757 | 935,577 | |||
| Creditors: amounts falling due after one year | 9 | ||||
| NET ASSETS | 1,061,757 | 935,577 | |||
| Funds | 7 | ||||
| Endowment funds | 10 | ||||
| Restricted funds | 10 | 148,849 | 27,394 | ||
| Unrestricted funds | 10 | 912,908 | 908,183 | ||
| 1,061,757 | 935,577 |
Approved by the Parochial Church Council on 22 / 1 / 2024 and signed on its behalf
Revd Felicity Davies - 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 2023 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 | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| a | Voluntary income | |||||
| Planned Giving (excluding tax refunds) | 70,053 | 70,053 | 76,956 | |||
| Other Planned Giving (no tax refunds) | 8,056 | 8,056 | 8,789 | |||
| Collections at all services | 7,403 | 2,335 | 9,738 | 10,036 | ||
| All other giving | 4,587 | 240 | 4,827 | 13,113 | ||
| Special Appeals | 3,448 | |||||
| Gift Aid recoverable | 19,818 | 577 | 20,395 | 22,287 | ||
| Grants | 2,500 | 2,500 | 8,625 | |||
| Legacies | 9,016 | 140,000 | 149,016 | 6,000 | ||
| 121,433 | 143,152 | 264,585 | 149,254 | |||
| b | Activities for generating funds | |||||
| Fund Raising Events | 221 | 221 | 163 | |||
| Church Hire | 7,264 | 7,264 | 6,758 | |||
| Halls Hire and Special Events in Halls | 44,207 | 44,207 | 44,882 | |||
| 51,692 | 51,692 | 51,803 | ||||
| c | Investment income | |||||
| Interest on Bank Accounts | 7,079 | 7,079 | 806 | |||
| 7,079 | 7,079 | 806 | ||||
| d1 | Income from Church Activities | |||||
| Bookstall and Chichester Magazine | 271 | 271 | 307 | |||
| Activities for Youth | 617 | 617 | 1,347 | |||
| The Venue | 59 | 59 | ||||
| Holiday Club | 460 | 460 | 290 | |||
| Children's Activities | 154 | 154 | ||||
| Men's Breakfasts | 144 | 144 | ||||
| Tuesday Café | 142 | 142 | 69 | |||
| Income from Parish Office | 192 | 192 | 222 | |||
| 2,039 | 2,039 | 2,235 | ||||
| d2 | Fees for weddings and funerals | 3,118 | 3,118 | 6,081 | ||
| e | Other incoming resources | |||||
| Rental of 9 Pendean Property | 19,423 | 19,423 | 20,902 | |||
| 19,423 | 19,423 | 20,902 | ||||
| Total incoming resources | 204,784 | 143,152 | 347,936 | 231,081 |
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 |
Upkeep Fund |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
||
| 2023 | 2022 | |||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | ||
| Voluntary income | ||||||||||
| Planned Giving (excluding tax refunds) | 3,555.00 | |||||||||
| Other Planned Giving (no tax refunds) | 750.00 | |||||||||
| Collections at all services | 2,295.26 | 40.00 | 2,335.26 | 2,359.49 | ||||||
| All other giving | 240.00 | 240.00 | 7,230.00 | |||||||
| Special Appeals | 3,448.00 | |||||||||
| Gift Aid recoverable | 573.98 | 2.50 | 576.48 | 1,575.40 | ||||||
| Grants | 8,625.00 | |||||||||
| Legacies | 140,000.00 | 140,000.00 | ||||||||
| 3,109.24 | 40.00 | 2.50 | 140,000.00 | 143,151.74 | 27,542.89 | |||||
| b | ||||||||||
| Activities for generating funds | ||||||||||
| Fund RaisingEvents | 22.32 | |||||||||
| 22.32 | ||||||||||
| c | ||||||||||
| Investment income | ||||||||||
| Interest on Bank Accounts | 116.32 | |||||||||
| 116.32 | ||||||||||
| d | ||||||||||
| Income from Church Activities | ||||||||||
| e | ||||||||||
| Other incoming resources | ||||||||||
| Total incoming resources | 3,109.24 | 40.00 | 2.50 | 140,000.00 | 143,151.74 | 27,681.53 |
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 | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| 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 | 2,200 | 2,200 | 7,477 | |||
| - Relief and Development agencies | ||||||
| Home Missions & other Church | ||||||
| Societies | 909 | 909 | 2,708 | |||
| Secular Charities | ||||||
| 3,109 | 3,109 | 10,185 | ||||
| Ministry costs: | ||||||
| Diocesan parish contribution | 65,717 | 65,717 | 56,975 | |||
| Deanery Levy | ||||||
| Staff expenses | 766 | 766 | 2,379 | |||
| Property Expenses | 12,320 | 12,320 | 17,400 | |||
| Youth Pastor | 13 | 28,950 | 28,963 | 19,899 | ||
| Youth Assistant | ||||||
| Church building costs: | ||||||
| Running expenses | 14,528 | 14,528 | 8,878 | |||
| Major Repairs and Projects | 1,039 | 1,039 | 3,006 | |||
| Maintenance | 8,516 | 8,516 | 195 | |||
| Grounds - Major Repairs and Projects | ||||||
| Upkeep of churchyard | 534 | 534 | 38 | |||
| Depreciation of Equipment | ||||||
| Church activities: | ||||||
| Upkeep of services | 7,013 | 7,013 | 2,812 | |||
| Director of Music and Musicians | 5,484 | 5,484 | 5,655 | |||
| Youth Worker Expenses | ||||||
| Mission | 344 | 300 | 644 | 300 | ||
| Training and education | 178 | 178 | 177 | |||
| Bookstall and Chichester Magazine | 315 | 315 | 172 | |||
| Activities for Youth | 1,549 | 1,549 | 1,351 |
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 | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| The Venue | ||||||
| Holiday Club | 1,292 | 1,292 | 1,331 | |||
| Kidzone | ||||||
| Children's Activities | 130 | 130 | ||||
| Ladies' Meals | ||||||
| Men's Breakfasts | 284 | 284 | ||||
| Bereavement Support Group | ||||||
| Other Church Activity Costs | 13 | 13 | 196 | |||
| Tuesday Café | ||||||
| Café Catering | 291 | |||||
| Catering | 248 | 248 | ||||
| Hardship Fund Payments Out | 3,190 | |||||
| Church administration: | ||||||
| Salaries | 17,670 | 17,670 | 17,432 | |||
| Fees | 66 | |||||
| Printing, stationery, photocopying | 3,070 | 3,070 | 3,076 | |||
| Other administration expenses | 1,368 | 1,368 | 2,374 | |||
| Office equipment | 60 | 60 | 45 | |||
| 141,412 | 33,398 | 174,810 | 157,423 | |||
| c2 | Other Trading Activities: | |||||
| Church Halls running costs: | ||||||
| Running expenses | 39,969 | 39,969 | 29,624 | |||
| Maintenance | 5,927 | 5,927 | 2,220 | |||
| 45,896 | 45,896 | 31,844 | ||||
| 187,308 | 33,398 | 220,706 | 189,267 | |||
| d | Governance costs | |||||
| Independent examination fee | 1,050 | 1,050 | ||||
| Cost of annual accounts | ||||||
| 1,050 | 1,050 | |||||
| Total resources expended | 188,358 | 33,398 | 221,756 | 189,267 |
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)
| TOTAL TOTAL |
|
|---|---|
| Mission and Charity Fund Youth Fund Reordering Fund Facilities Fund Church Activities Fund St Andrews Hardship Fund Upkeep Fund RESTRICTED FUNDS RESTRICTED FUNDS |
|
| 2023 2022 |
|
| £ £ £ £ £ £ £ £ £ |
|
| a Costs of generating voluntary income |
|
| GivingEnvelopes and Forms | |
| b Fund-raising trading costs |
|
| Miscellaneous | |
| c Church Activities |
|
| Missionary and charitable giving: | |
| Overseas: | |
| - Missionary Societies | 2,200.28 2,200.28 7,476.85 |
| - Relief and Development agencies | |
| Home Missions & other Church Societies | 908.96 908.96 2,708.04 |
| Secular Charities | |
| Ministry Costs: | |
| Youth Pastor | 28,949.64 28,949.64 |
| Youth Assistant | |
| Activities for Youth | |
| Activity Costs: | |
| Holiday Club | |
| Oasis | |
| Sunbeams & Tiddlywinks & Melody Makers | |
| Hardship Fund Payments Out | 3,190.00 |
| Mission | 299.99 299.99 3,190.00 |
| Building Project Costs: | |
| Miscellaneous Expenditure | |
| Debit Interest on Loans | |
| Fees | 66.00 |
| Building Costs - Church | |
| Major Repairs and Projects | 1,038.99 1,038.99 3,006.63 |
| BuildingCosts - Grounds | |
| 3,109.24 28,949.64 1,038.99 299.99 33,397.86 16,447.52 |
|
| d Governance costs |
|
| Independent examination fee | |
| Cost of annual accounts | |
| Total resources expended | 3,109.24 28,949.64 1,038.99 299.99 33,397.86 16,447.52 |
| Net Movement of Funds | -28,909.64 -1,038.99 -299.99 2.50 140,000.00 109,753.88 11,234.01 |
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 (to Sept 23), 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 £63,723 (£56,828 in 2022)
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 £870 in 2023 (£809 during 2022).
No individual person received remuneration in excess of £60,000.
b) Payments to PCC members
Mr Mark Edwards received £25,784 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. Mark left the employment of the PCC in September 2023.
Mrs Julia Brackenbury was employed as Parish Administrator. Mrs Brackenbury’s salary and Employers Pension contributions amounted to £17,040 gross.
Miss Mandy Hanlon received £360 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 £1,608.26, Environmental charges £274.05, Other (including Telephone and Travel) £490.25
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
| Cost or valuation: As at 1 January 2023 Additions Disposals Revaluation At 31 December 2023 Depreciation As at 1 January 2023 Provided in the year Disposals At 31 December 2023 Net book amounts At 31 December 2023 At 31 December 2022 |
Rider Hall Youth Centre 9 Pendean Equipment Total 325,000.00 115,000.00 550,000.00 990,000.00 |
|---|---|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
|
| 325,000.00 115,000.00 550,000.00 990,000.00 |
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 were 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. The PCC are looking now instead to buy out the Church Commissioners equity loan funded by a grant from Highmead Christian Trust, subject to agreement by all parties.
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 more than one year |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2023 2022 £ £ £ £ £ 990,000.00 0.00 990,000.00 990,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65,833.92 148,642.94 214,476.86 73,710.95 73,171.92 0.00 73,171.92 85,358.14 2,037.07 206.08 2,243.15 2,507.07 -218,134.99 0.00 -218,134.99 -215,999.22 0.00 0.00 0.00 0.00 |
|---|---|
| 912,907.92 148,849.02 0.00 1,061,756.94 935,576.94 |
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
| Debtors | |
|---|---|
| Gift Aid recoverable Prepayments and accrued income Other debtors |
2023 2022 £ £ 1,514.17 1,711.42 0.00 0.00 728.98 795.65 |
| 2,243.15 2,507.07 |
9 Creditors
(i) Amounts falling due within one year
Creditors: 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 |
2023 2022 £ £ 0.00 0.00 4,834.75 4,717.35 0.00 0.00 0.00 0.00 210,314.50 210,314.50 2,985.74 967.37 |
|---|---|
| 218,134.99 215,999.22 |
The Church Commissioners wanted to redeem the equity loan on 9 Pendean during 2023, requiring the sale of the property, so the loan was moved from (ii) ‘Amounts falling due after one year’ in 2021 to (i) ‘Amounts falling due within one year’ in 2022. The PCC are looking now instead to buy out the Church Commissioners equity loan funded by a grant from Highmead Christian Trust, subject to agreement.
(ii) Amounts falling due after one year
| Interest Free Loans > 1 Year CAF Bank Loan > 1 Year 9 Pendean Equity Sharing Loan (2021) |
2023 2022 £ £ 0.00 0.00 0.00 0.00 0.00 0.00 |
|---|---|
| 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. No changes have been made to last years values of land and buildings and last years freehold values for 9 Pendean, the Rider Hall and Youth Centre. No impairment was felt necessary by the PCC.
Summary of all funds
| Bal b/fwd Income Expenditure Transfers In Transfers Out Bal c/fwd |
|
|---|---|
| 1st Jan 23 (& Other Gains/Losses) 31st Dec 23 |
|
| £ £ £ £ £ |
|
| Unrestricted Funds | |
| General fund | 854,737.16 196,072.70 -174,437.07 8,691.73 -19,800.00 865,264.52 |
| Designated Funds: | |
| Repairs Fund | 24,804.00 0.00 -9,615.47 19,800.00 0.00 34,988.53 |
| Legacy Fund NEW | 6,000.00 8,000.00 -3,577.07 0.00 0.00 10,422.93 |
| Men's Ministry Fund | 658.33 143.76 -283.48 0.00 0.00 518.61 |
| Women's Ministry Fund | 246.80 0.00 0.00 0.00 0.00 246.80 |
| Childrens Activities Fund | 1,131.19 153.90 -129.90 0.00 0.00 1,155.19 |
| Bookstall | 135.46 271.33 -315.06 0.00 -91.73 0.00 |
| Tuesday Café | 168.86 142.48 0.00 0.00 0.00 311.34 |
| Youth Pastor Leader Fund | 20,301.12 0.00 -20,301.12 0.00 |
| 908,182.92 204,784.17 -188,358.05 28,491.73 -40,192.85 912,907.92 |
|
| Restricted Funds | |
| Mission & Charity Fund | 0.00 3,109.24 -3,109.24 0.00 0.00 0.00 |
| Upkeep Fund | 0.00 140,000.00 0.00 0.00 0.00 140,000.00 |
| Youth Fund | 8,608.52 40.00 -28,949.64 20,301.12 0.00 0.00 |
| Reordering Fund | 3,224.97 0.00 0.00 0.00 0.00 3,224.97 |
| Facilities Fund | 11,257.35 0.00 -1,038.99 0.00 -8,600.00 1,618.36 |
| Church Activities R Fund | 1,114.43 0.00 -299.99 0.00 0.00 814.44 |
| St A HardshipFund | 3,188.75 2.50 0.00 0.00 0.00 3,191.25 |
| 27,394.02 143,151.74 -33,397.86 20,301.12 -8,600.00 148,849.02 |
|
| Endowment Funds | |
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| Total funds | 935,576.94 347,935.91 -221,755.91 48,792.85 -48,792.85 1,061,756.94 |
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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 2023 the PCC allocated £400 per month to this fund. At year end an additional £15,000 was allocated to the fund for specific items (Quinquennial works, Rider Hall Roof/Structural improvements, decoration of Vicarage). 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 £34,988. During 2023 the main expenditure was on the delayed church Quinquennial, the 5-year Fixed Electrical Installation Inspection (EICR certificate), the boiler house roof repair works and some of the emergency lighting works. Total expenditure £9,615.
Legacy Fund We received Unrestricted Legacies of £8,000 during 2023 which we added to this Designated Fund. This is to ensure they are used for specific projects to be determined, without being Restricted. £3,577 was spent on a library of commentaries in memory of Sam and Thea Pearce.
Men’s Ministry Fund, Women’s Ministry Fund, Children’s Activities Fund, Bookstall Fund, and Tuesday Café: These funds represent the operational balances from these church activities. Fund Balances were reviewed in 2023. The Bookstall Fund was closed and will be part of the General Fund going forward.
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). These were fully utilised in 2023.
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 2023 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 Acts 435 Overseas: Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society SEAN International GRAND TOTAL |
2023 £ 31.25 815.21 62.50 651.82 467.87 484.04 596.55 0.00 3,109.24 |
2022 £ 1,285.27 1,422.77 0.00 2,182.30 1,648.52 1,350.51 1,295.52 1,000.00 |
|---|---|---|
| 10,184.89 |
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St Andrew’s Church, Burgess Hill registered charity number 1131284 Notes to the Financial Report
Upkeep Fund: This restricted fund resulting from a legacy received in 2023 is for the upkeep of the church.
Youth Fund : This restricted fund is for monies donated for Youth Work. The fund was fully utilised in 2023.
Reordering Fund : This fund is for monies donated to the building project which includes the reordering of the church. All outstanding bills owing and accrued have been paid in previous years. The remaining Fund balance of £3,224.97 will be used for some outstanding re-ordering carpentry work in 2024.
Facilities Fund: This fund now holds a balance of £1,618.36, a £8,625.00 grant received from the Diocese in Dec 22 towards Energy costs in 2023 was released to offset the church bills for Gas & Electricity. The remaining balance is made up of £768.36 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 (£814) 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 2023 were £0 and the Fund stands at £3,191.25.
Post Balance Sheet Event (non adjusting):
On 14th November 2023 it was agreed at a meeting attended by the Rt Revd Ruth Bushyager (Bishop of Horsham), the PCC of St Andrews Church and the trustees of The Point Church (Registered Charity 1147721) to unite together forming a stronger enlarged presence, based at St Andrew’s Church for furthering the shared aims of both churches.
In making this decision the finances of both churches have been scrutinised and a prudent joint budget prepared and agreed by both St Andrews’s PCC and trustees of The Point Church. The joint 2024 budget shows a planned deficit on the General Fund of -29k to allow for restructuring costs, and a planned deficit of -1k in 2025. The decision taken was not driven by financial considerations but by the expectation of creating a much larger and stronger Church with which to positively impact promoting the whole mission of the Church far more successfully together than with their own independent efforts.
The planned start date is currently 1st April 2024. From this date, Registered Charity 1147721 will wind down its activities, and their future operations and commitments will be undertaken by Registered Charity 1131284 (St Andrew’s Church).
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Independent Examiner's Report
to the trustees of PCC of St Andrew’s Church, Burgess Hill
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023 which are set out on pages 2 to 17.
Respective responsibilities of trustees and examiner
As the charity’s trustees of PCC of St Andrew’s Church, Burgess Hill you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of PCC of St Andrew’s Church, Burgess Hill 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since PCC of St Andrew’s Church, Burgess Hill’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of PCC of St Andrew’s Church, Burgess Hill as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
…………………………………………. ……………………. 18 March 2024 G W Schulz ACMA Date
…………………………………………. …………………….
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