ST ANDREW’S CHURCH, HEADINGTON
The Annual Report of the Parochial Church Council for 2020
This Report is presented in accordance with Church Representation Rules 2011, para.9 (a), which specifies: ‘A report on the proceedings of the parochial church council and the activities of the parish generally’. It also meets the needs of the Charities Act.
It was prepared by the undernamed officers and approved by the PCC at its meeting on 14[th] June 2021, in advance of the 2020 Annual Parochial Church Meeting.
Aim and Purposes
St Andrew’s Headington Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Darren McFarland, in promoting in the ecclesiastical parish, the whole mission of the Church of England, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Andrew’s Church, Old Headington, Oxford.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Andrew’s. Our services and worship put faith into practice through prayer and scripture, music and sacrament.
When planning our activities for the year, we have considered the Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:
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Worship and prayer; learning about the gospel; and developing their knowledge and trust in Jesus.
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Provision of pastoral care for people living in the parish.
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Missionary and outreach work.
To facilitate this work it is important that we maintain the fabric of St Andrew’s Church, including its Church Room.
A portion of funds are designated in the Accounts, to cover specific activities, as follow:
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House for a curate
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Altar Fund
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Fabric Fund
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Organ Fund
It is the policy of the PCC to give donations to 12 charities each year, for a 4-year period. The charities are a mix of UK and international, and are decided by the Missions Committee, alongside suggestions from members of the congregation. The annual amount available is decided by the PCC.
Volunteers play an important role in the following charitable activities of the PCC:
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Members of the Missions Committee
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Helpers for Little Fishes pre-school group
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Hosts for ‘Tea on Monday’
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Church cleaners
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First Responders
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Flower arrangers
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Food Bank and Harvest food deliveries
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Young Church
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Ecumenical events
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Choir
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Servers
And for the following fund-generating activities:
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Investment sub-committee
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Organising concerts
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Parish magazine advertising and production
Achievements and Performance
While the aims and purposes and the objectives and activities remain constant, the achievements and performance have been hugely affected by COVID 19. On the 1[st] Sunday of Lent we were asked to consider using hand sanitiser, receiving communion in one kind if people felt unwell and refraining from physical touch at the Peace. By Lent 3 the chalice had been suspended, the holy water stoop emptied and sacramental laying-on of hands or anointing suspended. The cleaning of hand rails, altar rails and other hard surfaces with disinfectant wipes and sprays and was introduced. Coffee after the Parish Eucharist, Tea On Monday, Little Fishes, choir practice and Lent Study Groups were all suspended. At the Diocese’s instruction a Coronavirus Continuity Plan covering all aspects of the functioning of the parish was put in place. During the following week it was announced that all places of worship were to close. Mothering Sunday was celebrated behind locked doors with only the clergy and churchwardens present. Morning Prayer and a 6pm Eucharist were held on weekdays in the Vicarage and on Sundays at 12 noon. A designated email address was set up for prayer requests. Sunday materials were prepared for each week and a Worship at Home booklet, a pew sheet, children’s activities and a sermon were provided for collection from the porch each week. A team of volunteers delivered these to those who could not collect.
A team Parish Angels was established and coordinated by the Vicar to respond to requests for shopping and other support.
The church reopened for private prayer on Monday 15[th] June and public worship resumed on Sunday 5[th] July. Singing was prohibited, face-coverings were voluntary, social distancing and a record of those attending was mandatory.
From 2[nd] August face-coverings were mandatory in church at all times, except for the clergy when they were in their places and for readers and intercessors while they were at the lectern. Clergy were masked for the distribution of communion which continued in one kind and was received standing.
Churches were closed for public worship for a second time for 4 weeks which included, Remembrance Sunday, St Andrew’s Day and Advent Sunday. The Act of Remembrance on Remembrance Sunday was held in the churchyard. Public worship resumed on 6[th] December.
The only time we used a booking system (Eventbrite) for services was at Christmas. The carol service and Midnight Mass were repeated and an extra Eucharist was added on Christmas morning.
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Worship and Prayer:
The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. For example, morning and evening prayer provide a quiet, intimate and reflective environment for daily worship, while school services at Harvest Festival, Christmas and Easter maintain links with St Andrew’s School pupils and parents.
In addition to the Sunday Eucharists (8 a.m. BCP, 10 a.m. Common Worship), there are Eucharists on Monday and Wednesday mornings and on Thursday evenings (once a month this is a healing Eucharist). There is an additional Sung Eucharist on week day Festivals. The offices of Morning and Evening Prayer are said daily except on Saturdays and Sundays.
The new remembrance service introduced in 2015 on the Sunday afternoon closest to All Souls’ Day strengthens the on-going relationship with funeral families.
Publicity for these services includes targeted mailshots using the Contacts database which is GDPR compliant.
All are welcome to attend our regular services. Following the electoral roll revision there are 91 parishioners on the Church Electoral Roll. The average Sunday attendance (counted during October 2020) was 68.
The church’s capacity with social distancing is approx. 45, depending on the number of households or bubbles. The average attendance under COVID restrictions is approx. 10-12 at 8am and 40-45 at 10am. Weekday Eucharists remained largely the same although members of other churches which had yet to open fully did attend from time to time.
As well as our regular services, we enable our community to celebrate and to thank God at the milestones of the journey through life. During 2020 we have celebrated 2 baptisms (1 adult and 1 baby), 3 weddings (2 under COVID restrictions), and 28 funerals (13 of which were held in church). 6 sets of cremated remains were interred in the churchyard.
Having agreed in July 2017 that the sacramental ministry at St Andrew’s would be open to male and female priests and initially restricting female presidents to the weekday Eucharists, this was extended to Sundays at the beginning of 2018. The Revd Canon Dr Jennifer Strawbridge has been an associate priest at St Andrew’s in a NSM capacity since August 2017.
Fr Tim Howles, who had been the Curate-Assistant since July 2017, moved to a new position outside full-time ministry at the beginning of September 2020. In October 2020 Luke Norman was appointed to be the Curate-Assistant from July 2021.
Safeguarding:
The DBS process is administered by the Safeguarding Officer.
The PCC has complied with the duty to have due regard to the House of Bishops' Safeguarding Policy and Practice Guidance. The website is compliant and the PCC reviewed and adopted the safeguarding policy in January 2020.
Safeguarding is a standing item on the PCC agenda
Deanery Synod:
Two members of the PCC are lay representatives on the Cowley Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the church.
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Church building (fabric):
The garden and churchyard continues to be well-maintained by our team of volunteers, aided by the grass-mowing by Oxford City Council. A number of tombstones are in need of repair. The preaching cross in the churchyard is an ongoing concern and the architect is aware. The architect and churchwardens continue to monitor water damage to the floor in the Church Room. The issues of water damage to a roof beam in the north aisle and damp patches in the Lady Chapel and Baptistery have been resolved in the short term and cosmetic repairs are planned.
Birds on the tower remains as a concern.
Quinquennial Inspection took place in October.
Use of the Church buildings:
In addition to regular church services and weddings, baptisms and funerals, the PCC encourages wider use of the church, and St Andrew’s church (and its Church Room) has been used during the year for:
PCC initiated activities:
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Tea on Monday, on alternate Monday afternoons. This is hosted by a rota of 6 teams of volunteers, and normally has 10-20 attendees. All are welcome.
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‘Little Fishes’, a group for pre-school children accompanied by a parent/carer meets on Thursday mornings in school term time. This was started in February 2016 and is consistently well attended.
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Church choir practices (weekly)
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Music concerts, arranged by the Director of Music.
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Study Groups and courses
Other activities approved by the PCC:
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The Friends of St Andrew’s Church annual carol evening.
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Carol service for the Christian Medical Fellowship.
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ArtWeeks displays and workshops.
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Headington Mothers Union events.
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A monthly sewing group.
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Tinnitus support group meetings
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Practices by outside choirs and musicians
Bell ringing practices are held weekly, the bells are rung before each major service, and quarter peals have been rung monthly during the year. The simulator is used monthly for training new ringers. We regularly welcome visiting ringing groups to the tower.
Special Events:
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In February 2020 16 members of the congregation attended Corporate Communion in Keble college chapel followed by dinner in the college hall.
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During Lent a weekly study group started the exploration of faith in 5 objects. This was cancelled due to lockdown after 2 sessions.
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The annual vicarage garden party in August could not be held under COVID restrictions.
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The annual pilgrimage to the shrine of Our Lady of Walsingham was cancelled as the shrine was closed.
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Harvest Lunch could not be held under COVID restrictions
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Music:
The St Andrew’s church choir continues to thrive under the direction of the Director of Music although this has been greatly curtailed by the COVID restrictions. A grant from the Ouseley trust continues to support choral scholars. The organ sub-committee of the PCC received a further report on the remedial work that is required on the organ and this will be discussed by the PCC in 2021.
Parish Administration:
A paid Parish Administrator works 4 hours per week, reporting to the Vicar and Churchwardens. As part of the administrator’s work, a database of church contacts is maintained, to help improve follow-up to baptisms, weddings and funerals. The parish is GDPR compliant.
Schools:
Strong links continue with St Andrew’s School, a Voluntary Controlled Church of England primary school. The Vicar is the chair of Governors and with the Curate leads Collective Worship in school once a week. During lockdown this was severely limited. Easter and Christmas were celebrated on-line with pre-recorded input from the Vicar and members of the school contributed to the diocesan Church at Home.
There are two other Foundation Governors from the parish who are appointed by the diocese. “Prayer Spaces” could not happen in 2020.
There are also strong links with Headington School, an independent girls’ school with a Church of England foundation. The Vicar is on the governing body and leads on safeguarding. The school Confirmation service is held jointly each year with the parish in St Andrew’s Church. The Vicar and Curate lead school prayers and preach at the Boarders’ Service occasionally. The School recorded its Christmas carol service at the church in December 2020.
Mission and Evangelism:
St Andrew’s continues to support 12 missions (from the UK and overseas), as selected by and administered by the Missions Committee, using an agreed amount of the parish income, which is currently £750 per month
In addition:
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The regular donations to the local Community Emergency Foodbank have continued to be well-supported by the congregation.
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Donated gifts to the St Andrew’s boat (for 2 weeks after St Andrew’s Day) continue to be well-received by the Salvation Army.
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Similarly, donated items at Harvest are provided to local shelter charities.
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Collections at Christmas services are provided to local charities which support drug and alcohol rehabilitation, homelessness and special education needs for children.
The church website (www.standrewsheadington.co.uk) continues to provide comprehensive information about the church, with history, contacts, and current and forthcoming services and events. It is updated weekly. There are also Twitter and Facebook accounts for St Andrew’s. These proved invaluable during 2020 for keeping people in touch with the church and giving access to liturgical materials and sermons for each Sunday.
The Norman Arch magazine continues to be produced 10 times per year, with an average of 130 copies per issue being sold. The in-house printing of the magazine has been working well, saving printing costs and allowing wider use of colour pages.
Ecumenical relationships:
St Andrew’s is a member of Churches Together in Headington and was represented at the Zoom meetings in 2020. Obviously there were no Christmas and Easter cards in 2020. We continue to
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support the Headington Fun Day (financial and volunteer support) and the monthly Priory Prayers. Again these did not happen in 2020
Financial Review
Please see the 2020 Accounts for details, the highlights being:
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The value of legacies received was £5,100 (cf £30,000 in 2019)
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The Parish Share was £45,704 (the same as it had been in 2019)
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There were no other significant items of expenditure – other than £4,717 for remedial electrical work & 5 yearly testing.
This was the first full year of using the Parish Giving Scheme for our pledged giving. We have 44 members of the congregation who have chosen to give in this way. (+ another 9 who do so directly into the PCC bank accounts). Pledged giving for the year totalled £47,442 – a 10% increase on the previous year. Church collections were down 14% on the previous year. Our investments yielded just over 10% (£46,839 on £457,809 invested) and now total just over £500,000.
Reserves Policy
It is the policy of the PCC to keep approximately two month’s worth of General Fund outgoings in a current account. The rest of the reserves are invested with CCLA in a Church of England investment fund, per the PCC’s Investment Policy. The Treasurer monitors the value of the investments monthly, and an Investment sub-committee recommends to the PCC any actions that are required.
Plans for future periods
The plans for 2021 are to:
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Seek new ways to re-launch our work with families.
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Increase our profile in the Northway Community.
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Develop our engagement with the isolated in our community as identified during Lockdown.
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Develop a COVID memorial garden in the churchyard as part of the wider care of this space.
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Use the church website to its fullest potential.
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Carry out the work identified in the 2020 Quinquennial Inspection.
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Continue to promote the Parish Giving Scheme and a culture of generous giving.
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Respond to the recommendations of the eco-survey on the church building.
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Completion of safeguarding training for those identified by the national Church.
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Plan for our 900[th] anniversary celebrations.
Risk Management
The PCC has approved Risk Assessments for church services and events held in church.
Volunteers
We would like to thank all the many volunteers who work so hard to make our church the lively and vibrant community it is.
Structure, Governance and Management
Please see the separate Administrative Information sheet for the membership of the PCC and their appointment.
A member of the PCC is the parish Safeguarding Officer.
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The PCC maintains a series of policies, including:
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Health & Safety - including Security Policy, Risk Assessments for church services and events and for the churchyard, Working at Height, Disability inclusion policy
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Parish Safeguarding Policy (reviewed annually) and Parish Policy on Recruitment and DBS criminal record checks.
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Churchyard Regulations
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Investment
These policies have been reviewed by the PCC.
A rota of First Responders is arranged for all main services at the church, and all volunteers on the rota have refresher training every year.
The PCC had 2 full meetings in 2020 prior to the COVID restrictions.
While the decision was taken that the Treasurer will give a financial report on a quarterly basis following diocesan guidelines, during 2020 members of the PCC received a monthly report by email.
The Churchwardens report at every PCC meeting.
The parish Safeguarding officer submits a formal report once a year to the PCC in January and Safeguarding is a standing item on all PCC agendas.
The Standing Committee did not meet in 2020.
Approved copies of PCC and APCM minutes are held in a file available for inspection in the church.
The following committees/representatives provide annual reports for approval by the PCC and for receipt by the APCM:
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Safeguarding
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Missions Committee.
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Director of Music
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Bellringers
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Young Church
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Catering Committee
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Communications Team (parish magazine, website)
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Deanery Synod: Parish representatives
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St Andrew’s School: Foundation Governors
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Friends of St Andrew’s Church (FOSAC): PCC representatives
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Churches Together in Headington: Parish representative
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Old Headington Village Hall Trust: Church representative
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Churchyard
Approvals:
Signed:
The Revd Darren W McFarland, Vicar
Mr P McCarter, PCC Treasurer
Mr M Nichols, Churchwarden
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ST ANDREW'S HEADINGTON PCC
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
Page 7.
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST ANDREW'S HEADINGTON PCC
I report on the accounts of the PCC for the year ended 31 December 2020 which are set out on pages 9 to 13.
Respective responsibilities of the PCC and the Examiner
The PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ('the Act') and that an independent examination is needed.
It is my responsibility to examine the accounts under s145 of the act; follow the procedures laid down in the General Directions given by the Charity Commissioners under s145(5)(b) of the Act; and state whether particular matters have come to my attention.
Basis of Examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosure in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Examiner's statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the Act; and
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to prepare accounts which accord with the accounting records and to comply with the requirements of the Act; as also contained in the Church Accounting Regulations 1997
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
A Churchill Stone FCA DChA Mercer Lewin Ltd Chartered Accountants 41 Cornmarket Street Oxford OX1 3HA
Page 8.
ST ANDREW'S HEADINGTON PCC STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
| 2020 | 2019 | |||||
|---|---|---|---|---|---|---|
| General | Designated Restricted | Total | Total | |||
| fund | funds | funds | ||||
| Note | £ | £ | £ | £ | £ | |
| INCOME | ||||||
| From generated funds | ||||||
| Voluntary income | 2 | 73,913 | - | 5,343 | 79,256 | 112,888 |
| Activities for generating funds | 3 | 14,188 | 2,434 | - | 16,622 | 18,729 |
| Investment income | - | 55 | 36 | 91 | 163 | |
| From charitable activities | 466 | - | - | 466 | 1,663 | |
| Other incoming resources | - | - | - | - | - | |
| 88,567 | 2,489 | 5,379 | 96,435 | 133,443 | ||
| EXPENDITURE | ||||||
| Cost of generating income | - | - | - | - | - | |
| Charitable activities | 4 | 90,038 | 192 | 5,734 | 95,964 | 97,420 |
| Governance costs | 5 | 3,021 | - | - | 3,021 | 4,819 |
| 93,059 | 192 | 5,734 | 98,985 | 102,239 | ||
| Net (outgoing)/incoming resources for the | ||||||
| year before other gains and losses | (4,492) | 2,297 | (355) | (2,550) | 31,204 | |
| Gains and losses on investment assets | ||||||
| on disposal | - | - | - | - | - | |
| on revaluation | 17,626 | 17,661 | 11,552 | 46,839 | 76,338 | |
| Transfers between funds | - | - | - | - | - | |
| Net movement in funds | 13,134 | 19,958 | 11,197 | 44,289 | 107,542 | |
| Total funds brought forward | 183,671 | 582,176 | 121,759 | 887,606 | 780,064 | |
| Total funds carried forward | 196,805 | 602,133 | 132,956 | 931,895 | 887,606 |
Page 9.
ST ANDREW'S HEADINGTON PCC BALANCE SHEET AS AT 31 DECEMBER 2020
| 2020 | 2019 | ||||||
|---|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |||
| FIXED ASSETS | |||||||
| Tangible assets | 7 | 393,407 | 393,407 | ||||
| Investments | 6 | 504,648 | 457,809 | ||||
| CURRENT ASSETS | |||||||
| Debtors | 8 | 9,918 | 5,454 | ||||
| Cash at bank and in hand | 24,672 | 31,686 | |||||
| 34,590 | 37,140 | ||||||
| CREDITORS | |||||||
| Amounts falling due within one year | 9 | (750) | (750) | ||||
| NET CURRENT ASSETS | 33,840 | 36,390 | |||||
| NET ASSETS | 931,895 | 887,606 | |||||
| FUNDS OF THE CHURCH | |||||||
| General fund | 196,805 | 183,671 | |||||
| Designated funds | 10 | 602,133 | 582,176 | ||||
| 798,939 | 765,847 | ||||||
| Restricted funds | 10 | 132,956 | 121,759 | ||||
| 931,895 | 887,606 |
These accounts were approved by the PCC on …................. 2021 and are signed on its behalf by:
Rev'd D McFarland Incumbent
M Nichols Churchwarden
Page 10.
ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. Accounting policies
a. Basis of preparation
The PCC is a public benefit entitiy within the meaning of FRS102. These financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs and with the regulations 'true and fair view' provisions; they have also been prepared under FRS102 as the applicable accounting standard and the 2016 version of the Statement of Recommended Practice, Accounting and reporting by Charities.
b. Funds
Unrestricted funds are general funds available for the general objectives of the church.
Designated funds are unrestricted funds that have been set aside by the PCC for particular purposes.
Restricted funds can only be used for the purposes for which thy have been given, within the objectives of the church. The cost of raising and administering such funds are charged against those specific funds. The aim and use of each fund is explained later in the notes.
c. Incoming resources
All incoming resources are included in the SoFA when the church becomes legally entitled to the income and when the amount can be quantified with reasonable certainty.
Collections are recognised when received by or on behalf of the PCC. Planned giving is recognised only when received. Grants and legacies are recognised as soon as the PCC becomes aware of its legal entitlement and the amount due is quantifiable with reasonable certainty.
Income tax recoverable on gift aid donations is accounted for when the gift is received, not when the tax refund is received.
When incoming resources have related expenditure ( as with fundraising income) the incoming resources and the related resources expended are accounted for gross in the SOFA.
Interest is accounted for when receivable and includes any recoverable tax.
d. Resources expended
Expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for goods or services.
All costs have been directly attributed to the various categories on a basis consistent with the use of resources based on an allocation of actual costs.
As the church is not registered for VAT , all the expenditure is shown inclusive of VAT.
Governance costs include the costs of the preparation of the annual accounts, the cost of PCC meetings and the legal cost of advice on governance or constituational matters.
Grants and charitable giving are accounted for when paid over or when awarded, if the award creates a binding obligation on the PCC, provided that there are no conditions to be met relationg to the grant which remain in the control of the church.
e. Fixed assets
All capital expenditure in excess of £1,000, for a single item or a group of similar items , is capitalised.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost evenly over the expected useful economic life of assets as follows: furniture, fittings and equipment - 4 years.
No depreciation is provided on freehold buildings as, in the opinion of the PCC, the residual value of the property is not materially less than the value at which it is carried inthe accounts.
Page 11.
ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 (CONTINUED)
| General Designated Restricted Total fund funds Funds 2. Voluntary income £ £ £ £ Recurring income Tax efficient regular giving 47,552 - - 47,552 Cash collections at services 3,272 - 5,343 8,615 Tax recovered 15,331 - - 15,331 Church boxes and donations 2,658 - - 2,658 68,813 - 5,343 74,156 Non-recurring income Legacies 5,100 - - 5,100 Grants - - - - One-off donations - - - - 73,913 - 5,343 79,256 £ £ £ £ 3. Activities for generating funds Parish functions inc supper and lunch 173 - - 173 Events, concerts, etc - - - - Fees - weddings, funerals, etc 4,281 - - 4,281 Rent received 9,734 2,434 - 12,168 14,188 2,434 - 16,622 £ £ £ £ 4. Charitable activities - mission of the Church Parish share 45,704 - - 45,704 Expenses of clergy 1,548 192 - 1,740 Church running costs 9,440 - - 9,440 Church and churchyard maintenance 9,940 - 1,994 11,934 Repairs to vicarage 1,305 - - 1,305 Cost of services 7,347 - - 7,347 Office expenses 4,845 - - 4,845 Mission grants and donations 9,909 - 3,740 13,649 90,038 192 5,734 95,964 £ £ £ £ 5. Governance costs Administration costs 2,271 - - 2,271 Independent examination 750 - - 750 3,021 - - 3,021 6. Investments - CCLA Investment Units £ Balance at 1 January 2020 457,809 Additional amounts invested - Movement in market value 46,839 At 31 December 2020 504,648 2020 |
2019 Total £ 43,444 9,959 10,446 4,039 |
|---|---|
| 67,888 30,000 - 15,000 |
|
| 112,888 | |
| £ 268 926 5,462 12,073 |
|
| 18,729 | |
| £ 45,704 1,897 9,663 15,431 1,235 7,156 5,496 10,838 |
|
| 97,420 | |
| £ 4,099 720 |
|
| 4,819 | |
Page 12.
ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 (CONTINUED)
| 7. Tangible fixed assets Cost At 1 January 2020 Additions At 31 December 2020 Depreciation At 1 January 2020 Charge for the year At 31 December 2020 Net book value at 31 December 2020 Net book value at 31 December 2019 8. Debtors Gift aid claims made but not received Other Debtors Prepayments 9. Creditors Invoices received not paid Accruals 10. Funds Designated funds Parish House Altar fund Fabric fund Organ fund Restricted funds Special collections Altar fund Fabric fund Organ fund Bells fund |
At 1 Jan Incoming 2020 resources 398,118 2,434 3,139 - 105,331 32 75,588 23 |
Property £ 393,407 |
Equipment £ 4,523 - 4,523 4,523 - 4,523 - - 2020 £ 6,367 - 3,551 9,918 £ - 750 750 Inv Transfers mov't - - 301 - 10,107 - 7,253 - |
Total £ 397,930 - |
|---|---|---|---|---|
| 393,407 | 397,930 | |||
| - - |
4,523 - |
|||
| - | 4,523 | |||
| 393,407 | 393,407 | |||
| 393,407 | 393,407 | |||
| Resources expended 192 - - - |
2019 £ 1,754 - 3,700 |
|||
| 5,454 | ||||
| £ - 750 |
||||
| 750 | ||||
| At 31 Dec 2020 400,359 3,440 115,470 82,864 |
||||
| 582,176 2,489 |
192 | 17,661 - |
602,133 | |
| 1,364 5,343 23,207 7 91,189 28 4,350 1 1,650 - |
3,740 530 - 1,464 - |
- - 2,227 - 8,750 - 417 - 158 - |
2,967 24,911 99,967 3,304 1,808 |
|
| 121,760 5,379 |
5,734 | 11,552 - |
132,956 |
Restricted funds include amounts given by donors for specific purposes. The terms of the restriction are set out at the time of the donation.
Designated funds are amounts set aside by the PCC for particular purposes. These funds are under the control of the PCC and may be amended by the PCC at any time.
Page 13.
ST ANDREW'S HEADINGTON PCC
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 (CONTINUED)
| 11 ANALYSIS OF NET ASSETS Fixed assets Investments Current assets Current liabilities |
General Designated Restricted Total fund funds funds £ £ £ £ - 393,407 - 393,407 154,568 223,694 126,386 504,648 42,987 (14,968) 6,570 34,590 (750) - - (750) 196,805 602,133 132,956 931,895 |
|---|---|
12 RELATED PARTY TRANSACTIONS
The amount of expenditure reimbursed to the trustees during the year was £5,607.
The total amount of money donated by the trustees to the charity during the year was £10,686
ST ANDREW'S HEADINGTON PCC
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
Page 7.
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST ANDREW'S HEADINGTON PCC
I report on the accounts of the PCC for the year ended 31 December 2020 which are set out on pages 9 to 13.
Respective responsibilities of the PCC and the Examiner
The PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ('the Act') and that an independent examination is needed.
It is my responsibility to examine the accounts under s145 of the act; follow the procedures laid down in the General Directions given by the Charity Commissioners under s145(5)(b) of the Act; and state whether particular matters have come to my attention.
Basis of Examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosure in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the requirements of the Act; as also contained in the Church Accounting Regulations 1997
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
A Churchill Stone FCA DChA Mercer Lewin Ltd Chartered Accountants 41 Cornmarket Street Oxford OX1 3HA
Page 8.
ST ANDREW'S HEADINGTON PCC STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
| 2020 | 2019 | |||||
|---|---|---|---|---|---|---|
| General | Designated Restricted | Total | Total | |||
| fund | funds | funds | ||||
| Note | £ | £ | £ | £ | £ | |
| INCOME | ||||||
| From generated funds | ||||||
| Voluntary income | 2 | 73,913 | - | 5,343 | 79,256 | 112,888 |
| Activities for generating funds | 3 | 14,188 | 2,434 | - | 16,622 | 18,729 |
| Investment income | - | 55 | 36 | 91 | 163 | |
| From charitable activities | 466 | - | - | 466 | 1,663 | |
| Other incoming resources | - | - | - | - | - | |
| 88,567 | 2,489 | 5,379 | 96,435 | 133,443 | ||
| EXPENDITURE | ||||||
| Cost of generating income | - | - | - | - | - | |
| Charitable activities | 4 | 90,038 | 192 | 5,734 | 95,964 | 97,420 |
| Governance costs | 5 | 3,021 | - | - | 3,021 | 4,819 |
| 93,059 | 192 | 5,734 | 98,985 | 102,239 | ||
| Net (outgoing)/incoming resources for the | ||||||
| year before other gains and losses | (4,492) | 2,297 | (355) | (2,550) | 31,204 | |
| Gains and losses on investment assets | ||||||
| on disposal | - | - | - | - | - | |
| on revaluation | 17,626 | 17,661 | 11,552 | 46,839 | 76,338 | |
| Transfers between funds | - | - | - | - | - | |
| Net movement in funds | 13,134 | 19,958 | 11,197 | 44,289 | 107,542 | |
| Total funds brought forward | 183,671 | 582,176 | 121,759 | 887,606 | 780,064 | |
| Total funds carried forward | 196,805 | 602,133 | 132,956 | 931,895 | 887,606 |
Page 9.
ST ANDREW'S HEADINGTON PCC BALANCE SHEET AS AT 31 DECEMBER 2020
| 2020 | 2019 | ||||||
|---|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |||
| FIXED ASSETS | |||||||
| Tangible assets | 7 | 393,407 | 393,407 | ||||
| Investments | 6 | 504,648 | 457,809 | ||||
| CURRENT ASSETS | |||||||
| Debtors | 8 | 9,918 | 5,454 | ||||
| Cash at bank and in hand | 24,672 | 31,686 | |||||
| 34,590 | 37,140 | ||||||
| CREDITORS | |||||||
| Amounts falling due within one year | 9 | (750) | (750) | ||||
| NET CURRENT ASSETS | 33,840 | 36,390 | |||||
| NET ASSETS | 931,895 | 887,606 | |||||
| FUNDS OF THE CHURCH | |||||||
| General fund | 196,805 | 183,671 | |||||
| Designated funds | 10 | 602,133 | 582,176 | ||||
| 798,939 | 765,847 | ||||||
| Restricted funds | 10 | 132,956 | 121,759 | ||||
| 931,895 | 887,606 |
These accounts were approved by the PCC on …................. 2021 and are signed on its behalf by:
Rev'd D McFarland Incumbent
M Nichols Churchwarden
Page 10.
ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. Accounting policies
a. Basis of preparation
The PCC is a public benefit entitiy within the meaning of FRS102. These financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs and with the regulations 'true and fair view' provisions; they have also been prepared under FRS102 as the applicable accounting standard and the 2016 version of the Statement of Recommended Practice, Accounting and reporting by Charities.
b. Funds
Unrestricted funds are general funds available for the general objectives of the church.
Designated funds are unrestricted funds that have been set aside by the PCC for particular purposes.
Restricted funds can only be used for the purposes for which thy have been given, within the objectives of the church. The cost of raising and administering such funds are charged against those specific funds. The aim and use of each fund is explained later in the notes.
c. Incoming resources
All incoming resources are included in the SoFA when the church becomes legally entitled to the income and when the amount can be quantified with reasonable certainty.
Collections are recognised when received by or on behalf of the PCC. Planned giving is recognised only when received. Grants and legacies are recognised as soon as the PCC becomes aware of its legal entitlement and the amount due is quantifiable with reasonable certainty.
Income tax recoverable on gift aid donations is accounted for when the gift is received, not when the tax refund is received.
When incoming resources have related expenditure ( as with fundraising income) the incoming resources and the related resources expended are accounted for gross in the SOFA.
Interest is accounted for when receivable and includes any recoverable tax.
d. Resources expended
Expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for goods or services.
All costs have been directly attributed to the various categories on a basis consistent with the use of resources based on an allocation of actual costs.
As the church is not registered for VAT , all the expenditure is shown inclusive of VAT.
Governance costs include the costs of the preparation of the annual accounts, the cost of PCC meetings and the legal cost of advice on governance or constituational matters.
Grants and charitable giving are accounted for when paid over or when awarded, if the award creates a binding obligation on the PCC, provided that there are no conditions to be met relationg to the grant which remain in the control of the church.
e. Fixed assets
All capital expenditure in excess of £1,000, for a single item or a group of similar items , is capitalised.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost evenly over the expected useful economic life of assets as follows: furniture, fittings and equipment - 4 years.
No depreciation is provided on freehold buildings as, in the opinion of the PCC, the residual value of the property is not materially less than the value at which it is carried inthe accounts.
Page 11.
ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 (CONTINUED)
| General Designated Restricted Total fund funds Funds 2. Voluntary income £ £ £ £ Recurring income Tax efficient regular giving 47,552 - - 47,552 Cash collections at services 3,272 - 5,343 8,615 Tax recovered 15,331 - - 15,331 Church boxes and donations 2,658 - - 2,658 68,813 - 5,343 74,156 Non-recurring income Legacies 5,100 - - 5,100 Grants - - - - One-off donations - - - - 73,913 - 5,343 79,256 £ £ £ £ 3. Activities for generating funds Parish functions inc supper and lunch 173 - - 173 Events, concerts, etc - - - - Fees - weddings, funerals, etc 4,281 - - 4,281 Rent received 9,734 2,434 - 12,168 14,188 2,434 - 16,622 £ £ £ £ 4. Charitable activities - mission of the Church Parish share 45,704 - - 45,704 Expenses of clergy 1,548 192 - 1,740 Church running costs 9,440 - - 9,440 Church and churchyard maintenance 9,940 - 1,994 11,934 Repairs to vicarage 1,305 - - 1,305 Cost of services 7,347 - - 7,347 Office expenses 4,845 - - 4,845 Mission grants and donations 9,909 - 3,740 13,649 90,038 192 5,734 95,964 £ £ £ £ 5. Governance costs Administration costs 2,271 - - 2,271 Independent examination 750 - - 750 3,021 - - 3,021 6. Investments - CCLA Investment Units £ Balance at 1 January 2020 457,809 Additional amounts invested - Movement in market value 46,839 At 31 December 2020 504,648 2020 |
2019 Total £ 43,444 9,959 10,446 4,039 |
|---|---|
| 67,888 30,000 - 15,000 |
|
| 112,888 | |
| £ 268 926 5,462 12,073 |
|
| 18,729 | |
| £ 45,704 1,897 9,663 15,431 1,235 7,156 5,496 10,838 |
|
| 97,420 | |
| £ 4,099 720 |
|
| 4,819 | |
Page 12.
ST ANDREW'S HEADINGTON PCC NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 (CONTINUED)
| 7. Tangible fixed assets Cost At 1 January 2020 Additions At 31 December 2020 Depreciation At 1 January 2020 Charge for the year At 31 December 2020 Net book value at 31 December 2020 Net book value at 31 December 2019 8. Debtors Gift aid claims made but not received Other Debtors Prepayments 9. Creditors Invoices received not paid Accruals 10. Funds Designated funds Parish House Altar fund Fabric fund Organ fund Restricted funds Special collections Altar fund Fabric fund Organ fund Bells fund |
At 1 Jan Incoming 2020 resources 398,118 2,434 3,139 - 105,331 32 75,588 23 |
Property £ 393,407 |
Equipment £ 4,523 - 4,523 4,523 - 4,523 - - 2020 £ 6,367 - 3,551 9,918 £ - 750 750 Inv Transfers mov't - - 301 - 10,107 - 7,253 - |
Total £ 397,930 - |
|---|---|---|---|---|
| 393,407 | 397,930 | |||
| - - |
4,523 - |
|||
| - | 4,523 | |||
| 393,407 | 393,407 | |||
| 393,407 | 393,407 | |||
| Resources expended 192 - - - |
2019 £ 1,754 - 3,700 |
|||
| 5,454 | ||||
| £ - 750 |
||||
| 750 | ||||
| At 31 Dec 2020 400,359 3,440 115,470 82,864 |
||||
| 582,176 2,489 |
192 | 17,661 - |
602,133 | |
| 1,364 5,343 23,207 7 91,189 28 4,350 1 1,650 - |
3,740 530 - 1,464 - |
- - 2,227 - 8,750 - 417 - 158 - |
2,967 24,911 99,967 3,304 1,808 |
|
| 121,760 5,379 |
5,734 | 11,552 - |
132,956 |
Restricted funds include amounts given by donors for specific purposes. The terms of the restriction are set out at the time of the donation.
Designated funds are amounts set aside by the PCC for particular purposes. These funds are under the control of the PCC and may be amended by the PCC at any time.
Page 13.
ST ANDREW'S HEADINGTON PCC
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 (CONTINUED)
| 11 ANALYSIS OF NET ASSETS Fixed assets Investments Current assets Current liabilities |
General Designated Restricted Total fund funds funds £ £ £ £ - 393,407 - 393,407 154,568 223,694 126,386 504,648 42,987 (14,968) 6,570 34,590 (750) - - (750) 196,805 602,133 132,956 931,895 |
|---|---|
12 RELATED PARTY TRANSACTIONS
The amount of expenditure reimbursed to the trustees during the year was £5,607.
The total amount of money donated by the trustees to the charity during the year was £10,686