**PAROCHIAL CHURCH COUNCIL REPORT FOR THE YEAR 2022** ## **ALL SAINTS’ CHURCH SPRINGFIELD** “A friendly, welcoming church for everyone in the heart of the community” ## **1. Introduction** The Parochial Church Council of The Ecclesiastical Parish of Springfield, Diocese of Chelmsford, referred hereafter as All Saints’ Springfield is a corporate body established by the Church of England and registered with the Charity Commissioners, (Charity Registration Number: 1131427). The registered address is All Saints’ Church, Springfield, Springfield Green, Chelmsford, Essex, CM1 7HS. The address for correspondence is 4 Old School Field, Chelmsford, Essex, CM1 7HU. The Parochial Church Council (PCC) has the responsibility of co-operating with the Rector to promote, in the ecclesiastical parish of All Saints’ Springfield, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the AllSaints’ Church Centre buildings, part of the Burial Ground in Trinity Road, a Freehold property at 60 Chichester Drive and the internal decoration of the Rectory. ## **2. Objectives** The PCC is committed to serving the whole Springfield parish community, and to welcoming as many people as possible to become part of the church community at All Saints’ and to worship at All Saints’ Church. The PCC maintains an overview of worship and makes suggestions on how work in God’s mission can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. When planning our activities for the year, the Rector and the PCC have considered the Commission’s guidance on public benefit and the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith through developing their knowledge and trust in Jesus; caring for other people; helping people who are in need; and actively serving the community. We make provision for pastoral care to people living in the parish, those on the Church Electoral Roll outside the parish, and conduct mission work in the local community. In support of this we make extensive use of our church and church centre and maintain the buildings. ## **3. Parochial Parish Council** ## **3.1. Membership** Members of the PCC are either ex officio (e.g., clergy, readers, churchwardens or synod members), representatives of the laity elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules, or people co-opted by the PCC for special reasons. 1 | P a g e **PAROCHIAL CHURCH COUNCIL REPORT FOR THE YEAR 2022** During the year 2022 the following served as members of the PCC: RECTOR and CHAIRMAN Revd Susan Iskander (retired October 2022) LICENSED LAY MINISTER Roger McFarland CHURCHWARDENS: Nicola Howard Barbara Garside (until May 2022) DEANERY SYNOD MEMBER Ian Poston (also Treasurer) Robin Stevens ELECTED MEMBERS: Sally Brown (until 2023) Jack Spencer (until 2023) Nicola Morecroft (until 2023) Dave Gauld (until 2024) Gregory Potts (until 2024) Jan Penney (until 2024) Nick Milbank (until 2024) Paula Hiett (until 2025)-PCC Secretary Carol Leverett (until 2025) Barbara Garside (until 2025) (Vice-Chair PCC) CO-OPTED: Paula Hiett (until May 2022) Carol Leverett (until May 2022) ELECTED MEMBERS UNTIL MAY 2022: Mrs. Jane Britter CO-OPTED: ELECTED MEMBERS UNTIL MAY 2022: ## **3.2 PCC Officers** PCC Officers, not being members of the PCC, included the following: Planned Giving Recorders: Tim and Angela Pearce Architect: Philippa Reed of Barker Associates Electoral Roll Officer: Peter Downes ## **3.3 Independent Examiner** Pauline Montague has been appointed to conduct an independent examination of the accounts and accounting records. ## **3.4 Committees** The PCC operates through a number of committees that meet between full meetings of the PCC so that members of the congregation with particular interest or expertise might have an opportunity to contribute to a broadened discussion and decisions. ## **3.4.1 Standing Committee** This is the only committee required by law. It has power to transact business of the PCC between its meetings, subject to any directions given by the Council. The members of the Committee are the Rector, Churchwarden(s), PCC Secretary, Treasurer, Chair of the Finance Committee and Chair of Fabric Committee. 2 | P a g e **PAROCHIAL CHURCH COUNCIL REPORT FOR THE YEAR 2022** ## **3.4.2 Finance Committee** Oversees the general financial dimension of the work of All Saints' by monitoring income and expenditure, budgeting, and coordinating Christian Stewardship of money through planned giving. It met three times during the year. ## **3.4.3 Fabric Committee** Attends to matters relating to the stewardship of the church buildings and fabric, the churchyards, the Rectory and the house at 60 Chichester Drive, currently rented out. No formal meetings were held during the year, business being dealt with virtually. ## **3.4.4 Social Committee** Co-ordinates our catering and social activities and events. ## **4 Church Attendance** During 2022 we gradually returned to our more usual pattern of worship. Recordings of Sunday morning worship continue to be shared on YouTube supporting our mission of engaging with our wider congregation. At the beginning of 2022, electoral roll membership was 185 (2021:185). The number of worshippers in attendance (in church or having viewed on-line) at Sunday services averaged out at 86 (2021:97) adults and 13 (2021:18) children (under years 16) each week during the year, and 20 adults (2021:6) and 11 (2021:0) children attended midweek services. 94 adults (2021:43) and 17 children (2021:2) attended church in person on Easter Day. It is also estimated that some 33 (2021:44) worshippers viewed the on-line service on Easter Day. 79 (2021:78) children under 16 and 145 (2021:78) adults attended the Crib Service and 17 children and 86 adults attended the Carol Service (not held in 2021) on Christmas Eve. The Midnight Communion Service was attended by 3 children (2021:0) and 71 adults (2021:24). Christmas Day Holy Communion was attended by 5 children (2021:7) and 48 adults (2021:22). 22 (2020:11) infants and children and 0 (2021:0) adults were baptised in 2022. 7 (2021:4) couples were married, 6 (2021:4) funeral services were held in church. A further 19 (2021:18) funeral services were conducted at the crematorium on behalf of the parish of All Saints’ Springfield during the year. ## **5 Review of the year 2022** ## **5.1 Proceedings of the PCC.** The full PCC met seven times during the year including one Extraordinary Meeting to discuss the vacancy with the Archdeacon following the retirement of the Rector in October 2022. Membership started the year at 16 members reducing to 15 members in May 2022 following the Annual Parochial Church meeting and to 14 members in November 2022 following the retirement of the Rector. An average attendance of 11 members at meetings was achieved. During 2022 meetings were held on ZOOM initially with face-to-face meetings being resumed in July 2022. The PCC and its committees met regularly to debate and agree actions concerning the worship and pastoral activities of the church. The PCC has complied with the duty under 3 | P a g e ## **PAROCHIAL CHURCH COUNCIL REPORT FOR THE YEAR 2022** section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). Safeguarding is always on the PCC agenda as is our progress as an Eco Church. During the year, the work of the PCC included: - - ➢ Discussed and approved changes to service timings and location in accordance with COVID regulations, church guidance and local risk assessment, - ➢ Approved the 2021 Accounts, Trustees Annual Report, and other reports for the APCM. - ➢ Organ Fix - oversaw the completion of the project. - ➢ Eco-church - approved reapproval as Fairtrade Church. - ➢ Approved financial budget for 2023. - ➢ Appointed an interim and a new Director of Music. - ➢ Agreed to appoint an employed Parish Administrator for an initial period of 12 months; commenced in role in September 2022. ## **5.2 Church Activities during the year** ## **5.2.1 Worship and Prayer** - ➢ We are 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. 2022 saw a return to a more usual pattern of worship in church. Weekly morning services were held in church on Sundays and Wednesdays. Sunday morning services are routinely recorded and posted on the Church website for viewing shortly after each service. People continue to enjoy the recorded on-line worship available through YouTube. - ➢ The church was open regularly for personal prayer. - ➢ Baptisms are usually held monthly in the afternoon to accommodate family groups and at other times when appropriate. 17 (2021:11) Baptism services were held during the year, and we welcomed families at our Worship Together services. - ➢ Every Wednesday morning during term time, Children in Church provides a valuable opportunity to welcome pre-school children and their carers into the safe and friendly environment of the church, to play and to enjoy a range of other activities, and to join in a short child-friendly service if they wish. Numbers attending continue to build following the pandemic with an average of 10 (2021:8) adults and 12 (2021:8) children now attending in church. - ➢ The Sunday Special worship service is popular with our young families and children, and others who enjoy this alternative form of worship. With a good attendance this continues to be a significant mission activity in the Parish with many regular attendees. An average of 18 (2021:24) adults and 12 (2021:15) children attend these services. The service is designed with children and adults in mind and takes place every Sunday, usually in parallel with the traditional church service at 10.30am. Sunday Special Eucharist is offered during the third Sunday worship. - ➢ Uniformed youth organisations-the Boys Brigade, Brownies and Guides church parade services recommenced. 4 | P a g e ## **PAROCHIAL CHURCH COUNCIL REPORT FOR THE YEAR 2022** ## **5.2.2 Music and Mission** - ➢ The Choir leads the singing at 10.30 am Sunday Services in the church and sings for special occasions, weddings and funerals. - ➢ The Choir returned to supporting worship during 2022 in a more usual fashion, singing ‘live’ in church for services and having choir practice in church. - ➢ The choir sadly said ‘goodbye’ to one Director of Music at the end of April, ‘hello’ to an interim Director in May and welcomed a new Director of Music in September. - ➢ The organ refurbishment was completed in December allowing use of the fully restored and extended organ at church services over Christmas. - ➢ Members of the All-Saints’ Band supported worship at Sunday Special services held in the hall and outdoors, and our Worship/Communion Together services in church. - ➢ In December choir members and the All-Saints’ Band sang carols at The Tulip, a local pub. ## **5.2.3 Pastoral Care** - ➢ The church organisations provide support for anyone seeking help. These activities include practical befriending, follow-up pastoral care visits of the bereaved and personal prayer support are provided by the clergy and our Prayer Ministry Team. This support continues to be provided during the vacancy but with a diminishing number of people. - ➢ As life returned to a more normal routine, use of the Church Centre by local organisations grew during 2022, including regular use by our Pre-School which provides early years schooling to children from the local community. - ➢ ‘Chat & Do’ and a new venture meeting weekly over the winter months, All Saints’ Winter Warmer, provided an opportunity for people of the Parish to meet for fellowship. ‘Chat and Do’ was able to return to face-to-face meetings during the year. For our vulnerable, especially elderly people, these clubs provide opportunity for a friendly chat and keeps attendees in touch with the wider community, along with offers of practical help to anyone who needs it in the community. Copies of the weekly sheet and ‘In Touch’ magazine continue to be delivered to people’s homes. - ➢ The Women’s Fellowship meets on the second Thursday of each month and provides spiritual, intellectual and social activities. - ➢ The church support services at Lyons Court and The Lawns Nursing Home. ## **5.2.4 Mission and Evangelism** - ➢ Helping those in need is a demonstration of our faith. The church continued to promote support for the Chelmsford Foodbank and also Christian Aid Week. Details of the charities supported by the church is shown in the Notes to the accounts. The congregation was also encouraged to donate on-line. - ➢ Our parish magazine “in touch” provides news of our activities and articles that help develop our knowledge and trust in Jesus. This is available in a printed format and via the website. Our website also provides comprehensive information about our church, our faith, our services and activities, the latest news and calendar of what’s happening, how people can be married or bring their children for baptism here, and how to find us and contact us. - ➢ Three House-Groups provide opportunities for members to meet, study and discuss the Bible and its application to everyday life. 5 | P a g e **PAROCHIAL CHURCH COUNCIL REPORT FOR THE YEAR 2022** ## **5.2.5 Work with Children and Young People** Work with Children at All Saints continued during 2022 with: - - ➢ Children in Church (see 5.2.1 above) which continues to provide a valuable opportunity to welcome pre-school children. - ➢ Sunday Special, (see 5.2.1 above) which has an active and enthusiastic attendance on Sundays and is developing new leadership among the parents. - ➢ Boys Brigade comprising Anchor, Junior, Company and Senior sections. The Rector is chaplain to the Company. - ➢ Rainbows, Brownies, and Guides meeting when allowed in the Church Centre. ## **5.2.6 Community Events** - ➢ Every year All Saints’ holds community events which attract large numbers of local people. These are a very valuable part of our outreach as well as helping our fundraising. In 2022 four such events were held.” ## **5.2.7 Church and Church Centre** - ➢ The church is regularly open for visitors, for private prayer, and services. - ➢ The Church Centre is well maintained with accessible rooms. The centre is well used by church and community groups throughout the week. - ➢ It is available for use by private individuals for birthday parties and other events. - ➢ The church is available for weddings throughout the year. The families appreciate the music provided by the organist and choir and ringing of the bells. ## **5.2.8 Church Relationships** - ➢ The Rector and two members of the PCC are on Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the Church of England. The Rector remained on Diocesan synod until her retirement in October 2022. Briefings on the proceedings of the Deanery and Diocesan Synod meetings are provided to the PCC. - ➢ The PCC is committed to playing a full part in the North Chelmsford Mission and Ministry Partnership and helping to develop the collaborative working and mission focus, including the establishment of ministry at St Francis’ Community Church in the Beaulieu development, as it evolves in the coming years. ## **5.2.9 Ecumenical Relationships** - ➢ The church is a member of Christians Together in Chelmsford, (previously Churches Together) and regularly participates in the Good Friday Procession of Witness in the High Street. Christians Together publicise and co-ordinate ecumenical activities across the city, including a regular Breakfast together when allowed. ## **5.2.10 Parish Organisations** - ➢ Apart from the activities in and beyond the parish that have received mention in the preceding sections of this report, much of the church’s activities and mission in the parish is carried out week by week by dedicated people and groups, meeting inperson or remotely as allowed, to pursue a variety of social, educational and recreational activities. Annual reports of the activities of these groups are presented in a separate report. 6 | P a g e ## **PAROCHIAL CHURCH COUNCIL REPORT FOR THE YEAR 2022** ## **5.2.11 Role of Volunteers** - ➢ Our Rector (stipendiary) prepares and conducts the services. Four Lay Ministers and three Authorised Local Preacher support services. Christian disciples, who live out their faith in service of the church and community in this way, lead all the activities (on a voluntary basis) within the church. - ➢ Our Churchwarden(s) and the Church Council oversee parish activities, while volunteer workers carry out all Church Centre management. All the activities reported under 5.2.9 are led and supported by volunteers, including the organisation of meetings, booking of speakers, provision of refreshments, etc. ## **5.2 Financial Highlights of 2022 (** _**in round figures**_ **)** ## **5.3.1 Giving & Income.** - ➢ The effects of the coronavirus pandemic continued to affect income in 2022 with continuing restrictions in the early part of the year. - ➢ We were very grateful that generally Planned Giving levels have been maintained. There are now 70 (2021 73) members in our Planned Giving Scheme. Planned Giving in 2022 contributed just over £71,000 (2021 £71,000), with Gift Aid providing an additional £18,500 (2021 £19,500) of income tax reclaimed from the taxman. - ➢ The cash in collection bags provided income of £2,500 this year (2021 £1,500). - ➢ Some fundraising events could be held again this year and brought in almost £5,000 (2021 £500). Donations of £7,400 (2021 £14,000) were also received, which provided a very welcome addition to our income. Some were given with Gift Aid, which is included in the £18,500 noted above. - ➢ Income from the use of the church centre has improved but not yet returned to preCovid levels. Donations generated £8,000 (2021 £3,000). - ➢ Weddings and funerals were able to be held in the church in 2022. The PCC receives no fees for our clergy officiating at funeral services at the crematorium. Fees provided income of £4,500 (2021 £1,800). - ➢ Advertising in the church magazine provided income of £1,200 (2021 £1,200) with the sales of the magazine more than covering the print costs. - ➢ The house we own in Chichester Drive provided rental income of £11,000 (2021 £11,000), which represents a good return on the capital tied up in the property. - ➢ As the churchyard is closed, maintenance is the responsibility of Chelmsford City Council. Members of the congregation undertake the day-to-day upkeep and maintenance of the grounds and the PCC is able to apply for a small grant to cover costs. We are grateful for this and thank CCC. We received a grant of £250 (2021 £nil as received in prior year). ## **5.3.2 What we spent.** - ➢ Having been assessed with a lower amount of Parish Share for 2022, we were able to pay the requested £90,000 in full. This is still in excess of our total costs of ministry, based on a full-time stipendiary post. (2021 £87,000 being 83% of £105,042) - ➢ We were still able to pay the usual bills to heat, light and insure the church buildings. Utility costs, particularly gas charges, have increased significantly during the year. - ➢ From the General Fund we spent £2,500 (2021 £13,500) on repairs and maintenance of the church and church centre, and £400 at Chichester Drive (2021 £800). - ➢ From the General Fund we again gave £200 (2021 £200) to the Bishop’s School, and £25 (2021 £25) to the Friends of Chelmsford Cathedral and £18 to The Royal British Legion in lieu of a new poppy wreath. (2021 £239 in total.) 7 | P a g e ## **PAROCHIAL CHURCH COUNCIL REPORT FOR THE YEAR 2022** - ➢ In 2022 we gave our Independent Examiner a thank you gift voucher for £30 in recognition of her undertaking the examination of the 2021 accounts and for the assistance she provided to the Treasurer and PCC throughout the year, all at no cost. (2021 £30) ## **5.3.3 Charitable giving** - ➢ Our level of charitable giving improved this year with donations made through collections at services e.g. Remembrance Sunday and at Christmas. People were again encouraged to make their own personal donations if they were unable to attend these special services. We were able to support the Angel Tree Project, The Church Army, YMCA Essex, Church Mission Society, Embrace the Middle East, A Rocha UK (for Eco Church), Chelmsford CHESS, Chelmsford Foodbank, Mission to Seafarers and the Royal British Legion Poppy Appeal. The total amount donated was £2,030 (2021 £1,130) and some of this was also given with Gift Aid. ## **5.3.4 And this resulted in…** - ➢ We ended the year with a small surplus on the General Fund of £5,734. Having made prudent transfers of £5,000 to designated funds for anticipated maintenance costs, this leaves a small surplus of £734 to add to the general fund reserve. (2021 £1,022) The amount of General Funds in hand is maintained at a level to accommodate cash flow variations during the year. ## **5.3.5 ‘The Great Organ Fix’** - ➢ Following the Faculty from the Diocese, work on refurbishing and enhancing the organ was completed in 2022. Income for the year comprised interest of £13 (2021 £7) and a grant from the Listed Places of Worship Scheme of £7,638 (2021 £5,592) equivalent to the VAT incurred for the work undertaken in the year. Payments in the year for the final phase totalled £34,978 with the majority coming from the Restricted and Designated funds for this project, and the balance of £2,701 coming from our general funds. (2021 £42,660 from Restricted funds) ## **5.3.6 Church Estate** - ➢ During 2019 with the permission from the Charity Commissioners, the assets of the Church Estate (Charity number 227437) were transferred to the PCC. The Church Estate charity was closed in 2020. The PCC now holds this permanent endowment and will continue to use the income from the transferred assets for the original purpose, which is for the use and repair of the church or the poor of the parish. ## **6.0 Statutory Accounts** - ➢ The Statutory Accounts are an integral part of this report. There is also a summary account available for the church’s General Fund. This includes all the day-to-day activities of the church but does not include the funds the PCC holds that are for a special purpose e.g. maintenance of the church building. Approved on behalf of the Parochial Church Council ………………………………………………….. Chairman Barbara Garside ………………………………………………….. Secretary Paula Hiett Date: 29[th] March 2023 8 | P a g e ALL SAINTS. CHURCH, SPRINGFIELD PCC FINANCIAL STATEMENTS 31st December 2022 Ragist8r8d Charity no. 1131427 Bankers Barclays Bank plc 4041 High Street, Chelmsford CM1 1BE Independent Pauline Montague FCCA IRet'dl Examiner 208 Chignal Road Chelmsford CM14SS ALL SAINTS. CHURCH. SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 CONTENTS PCC Financial ResponSibil￿e$ Accounting PL4ici85 Acrounting Pdicies IcJ)ntlnuedl ststement ol Finan￿al Activities 2022 Balanca Sheat and Aceountaney Report, 3131 Decernber 2022 Not85 to Statement of Financial AcUvlb"es Notès to Slatement of Financial Acbvibes lo)nts'nuedl Notes to Stat8m•nt of Financial Activitsès Iconb'nuedl Notas to Balanee Sh88t Notes to Balanee Sheet leontinuedl 10 Notss to B81an¢g Sheet Icontsnuedl 11 Indgpendent Examinerfs Report 12 ALL SAINTS. CHURCH. SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 PCC FINANCIAL RESPONSIBILITIES The financK•l statements must b8 pr8pared in accordance with the Statement ol Recommandod Accounting Practice.. A¢¢ounting and Reporting by Charitiès ISORP IFRS 10211, UK A(xounting Standards and the Charities Acts 2011 and 2022. The requirements include the p￿paratiOn ol financial statements for 8ach financial y9ar consists'ng ol a statement ol Financial Aciivities ISOFAI lor th8 financial year and a Balarn￿ Sheet at the financ¢al year end Io98ther wtth gxplanatory notes. In preparing these flnancial statements the PCC must S8e th8t'.- suilablè accounting wl*ias ar8 sd8Ct8d and agr9ed and are applled conskstently, any gstimatas indud8d are reasonabbg and prudent. The PCC are ther6fore raswnsl￿è ftsr kèaping prop8r accounting recNds. which disck)se wath reasonable accuracy al any lime the financial position of the PCC and to enable Ihern lo ensure thal the financial stat8m&nis will cornply wilh the requirements ol the guidancé notes published by the Church ol England. Durfng 2019 wlh the permission from Ihe Charity Cornrniss¥)ners. the assets of the Church Estate ICh8rity nurnber 2274371 were translered lo the PCC. Thè Church Estate charity was Glosed in 2020. The PCC now holds this p8mian8nt endovKn8nt, and will continue to use the Income from the transferred a5S8ts for lh8 Original purpose. whlch Ss for thè us& and rapair of th8 church or the rx)or of the parish. As eompatent tru8ie8S the PCC should safeguard any assets acquir8d and taka any rèason8bl& steps for Ihe prevention and detection of fraud and other irregularit18S. The effects of the coronavirus pandernic have continued to affect income for the PCC due to ongoing Government restrictions in the year. Mthough Planned Glving levels h8ve 18rgely baèn maintained. income from the use of the church centre has improved bul rK)t yet returned to pre-COVID levels. Fundraising event5 hav8 b8en held bul these ar8 smaller than previously. Some people have continued to make donations in lieu of church collections or fundraising events. and this has greatly h81p8d, enabling us to pay our full Pansh Share. uts.lily costs, paitcularfy 98s, h8va incrèasod signific8ntty dtsring the year. Charit8bLg giving has again suffered this ￿r. arthough better ihan 2021. Most of our u5U81 donab.ons arè m8d6 through colléctions 8t services eg Rern8mbran¢e Sunday and at Christmas. The PCC did 8ncour8g8 Others to rn8ke personal donations. The PCC are required to prepare the financwl statements, and lo provide any independent 8xaminers with every opportunity to tske whatever steps - and undèrtake whatever 8xaminats'ons- they c£Jnsider to be appropriate lorthe purpose of enabling th8rn to give their examination report. Finanaal inforrnati¢)n contsined in the annual report of the PCC must b8 consi5t8nt with th8 financial stat8m8n¢8. Thè PCC con5id8r that they havg rne¢ their responsibilities as set out in this statomant. Pag9 1 of 12 ALL SAINTS. CHURCH. SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES Aeeountlng convgntlon The financial statements are prepared on an accruals basis under the historical cost convantion and in accordance with the applicable accounting standard, Staternenl of Recommended Accounting Pr8eli¢e (Charities SORP FRS1021, UK Acctsunb"ng Standards and the Charities Acts 2011 and 2022. The 8ccounts do not in¢lude the financial activities of any ethur¢h organisation not directty controlled by th8 Parochial Church Ctsuncil. IPCCI- Incom8 rneognltlon Income from giving, donations, grants, bequests ate., Is taken inio account on the basls of ¢8sh receipts. No account 1$ taken of future contributions und¢r"grft aid. any contributions paid in advance are carried forward to thè p8riod when actually dua. No valuation is placed upon services given frèè of ¢harge. Income tsx recoverable on grft aid donations is accounted for as daimod for the hvelve months up to th& thity first of Dec&mber in èach year. Investm•nt galns and 10$$g$ These include any realisèd gains or losses on the sales of investsn8nts 8nd unrealised gain or loss on revaluing inv8stments held at the end ol thè y88r. Llablllty recognI￿on Liabilities are recognisad wh8re il is more likely than not that an obligation gxisls to commit resourcos. and the amount can bè raasonably measured. Reserves Transfer of assots from Church Estate Includlng a Pemianènt Endowment The tr8n8fer comprised 2807.35 units of Charities Official Investment Fund Incoma Shares This is made up of 2118.22 units in the permanent endowment and 689.13 unit5 in the restricted fund. The shares arè valued at mid market value at the year end. Restricted funds All moniés receivable subject to a specific raquirern8nt in sp8nding are credited into the restricted funds. which are individually denoted as specified. These rnay be either of a capi￿1 or income nature. Unrestrlcted funds All oiher monies a￿ held Iof 98ngr81 purposes and classed as unrastrictad funds, some of which may be designated for a specific purpose by the PCC. The PCC strives to pay the Parish Share in full rf possible, but retains 8 sum in Ihe region of onè month's ordinary expenses induding Parish Sharè in th9 General Fund lo support liming drftgrgnce5 in cash flow. Wrthin restrKted and unrèstricted funds there is a separate investment by the PCC wth the CBF Church of Eng18nd Deposit Fund. Intèrèst fgeèived is 8pportioned on a quarterfy balance basis to the individual fvnds. P8ge2of12 ALL SAINTS. CHURCH, SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES (continued) Assets Freehold property is capilalised at cost and was origln811y purchased for the housing of a Curate. As such it is regarded as a long temi investment, bul has not been r&valued. Under prevailin9 propety market ¢ondilions. it is not depreciated. Ml property is kept under full repair. The propety has been let to tenants gn a long temi basis. Th9 rent is periodically assessed for faimess by the local Rent Officer, and is reviewed annually by the pcc. Fumitu￿, fittings and equipmenl items purchased from the General Fund and costing in 8XCgss of £1.000. are capilalised and depreciated on a straight line basis over the next four years. Items costing less than £1,000 are written off to the general income and expendrture account in the year of purchasè unlgss forming part of a major refurbishrnent. Assets purchased from a'Restricted' Fund are written off lo that fund in the year of puichase. NOTES Property Any freehold property owned by the PCC is vested in the Chelmsford Diocesan Board of Finance as custodian trustee with a declaration that il has been acquired by the PCC for a spèaal purpose. Tax*ion As a charity the church is not li8ble for corporation tax. However, it has no VAT status and musl bear this tax 88 charged. Charlty Status Ail Saints, Church is a'registered. charlty with th6 Charity Cornmission. Regisler number 1131427. This was due to the total annu81 income of the church being at that time in excess of £100.000. The accrual accounting basis is still applied. despits the limit being raisad to £250,000. Page 3of 12 ALL SAINTS. CHURCH, SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 STATEMENT OF FINANCIAL ACTIVITIES 2022 2021 Unr08trScted R8slrf¢t•d Pgnnan•nt Endowmertt Total Tol81 Notes INCOME ANO END01￿mENTs FROM Donatlons and L8gacl•s GNirrétc 71.203 18.497 2.480 71,203 18,497 70,901 19.557 1,496 Legaw Iln memorium 7,469 20 2,030 8.108 2.426 7,489 2,030 14, 126 1,130 5,592 t.929 Chllnt*)* don0b￿S 252 39 Jry rknpts 2,465 Ch•wttabl• actfvths 4,559 8,123 2,853 4.559 8,123 2.853 7.841 3.243 2,539 Uto Dfi*urth c4ntre Othortradlng •ctfvrtl•s Fundraklry 4.885 4.885 In¥￿tMents PropBftyin¢(%me Interest aThJ d￿￿endS 11.260 613 11.260 2.623 146.627 11,040 1.532 135,435 2,010 14.594 TOTAL INCOMING RESOURCE5 'indudes income from Ea5yfvndrqisirrfJ 132.033 EXPENDITURE ON Charttablo 8CtfvlU88 Pansh Share .000 243 30.629 942 552 87.(KKI 1,369 3fj.322 1,040 112 Giving to charity and worthyc8US6S Church expendlture Clergy expenditure Ralsing fund• other Organ Rèfurbishment Propety expenses TOTAL RESOURCES EXPENDED 2.030 2,518 2,273 33,147 552 11,226 773 23,7S2 34.978 773 42.660 1, 164 769,667 134.365 28.300 162.665 N•t In¢ome before Invo8tm8nt galn8111086a$l Unrealised gain￿(￿$Se$l On Invasimenis 12 12.3321 113.7061 116,0381 (34,232) 11.6481 15.0661 16.7141 T.223 NÈT MOVEMENT IN FUNDS 12,3321 62,555 115.3541 (s.￿) 122.7521 (2T.009) 252,052 Funds brought forward at 01.01.22 Pnor Year adjustmen¢ Fund¥ cardod forward at 31.1222 98.924 43,564 205,043 305 13051 83.265 80.528 38.498 182,291 205,043 ?￿ment Ilncluying transforsl in individual fund5 18 5ummari80d on page 11 Page 4 0112 ALL SAINTS. CHURCH, SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 BALANCE SHEET 2022 2021 Note Unrestricted Restriete(I Perrnanent Endowment Total Total Fixed a55ets Freehold Propety 60 Chichester Drive Equipment, NBV Investments Total fixed assets Current assets Debtors & prepaYff￿nts Investments Bank and Cash Central Board of Finance Bank Deposit accounts Bank Current acctsjnts Cash in hand Totsl current assets Less Current Ilabilltles Creditors 10 31.030 31,030 675 31,03Q 1,352 43,564 75,946 675 12 38,498 38,498 38.498 70,203 675 31,030 13 12 2.716 3,802 12,525 6,518 12,525 3,881 14,113 44,920 46.755 120,Cfj11 69 74,399 34,922 1,895 79,842 48,650 120.0611 154 79,377 60,019 125.895) 123 85 53,229 127.628 131,678 14 14.546 59,853 60,528 994 15,540 112.088 2,581 129.097 Net current assets 52,235 83.265 Total è$sets le$$ ¢Ufrent Ilabllltle5 38,498 182,291 205,043 Parish fund5 Unr8strict8d Fund 16 60,528 83,265 38.498 182.291 62,555 98,924 43.564 205,(M3 Restricted Funds Perrnanent EndowTnent Total fund5 16 12 Note.. Contractual and contingent liabilities on the above funds are shobvn In notè 15 to the Bal8rKe Sheet on page 10 Approv•d by th8 PCC w 14 March 2023 and wgngd on their behalf Acting Chairman B A Gar8ide Tr￿urer I W Poston Page5of12 ALL SAINTS. CHURCH, SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 NOTES TO STATEMENT OF ANAHCIAL ACTIVITIES 2022 2021 1 'GREAT ORGW4 FI￿ APPEAL. Inwry (fund5 InCIL￿ in R•wi¢t•d in(yml . Intorg91 Grant6 13 7.636 5.592 7.651 5,599 EX￿d￿re on relurtrdshment 23.752 8.525 2.701 34.978 42,660 - deslgMt•d . unresty￿￿ad Flnd £78268 inc. VAT 42.660 OTHER GRANTS EsB8xA880c' ¢DU￿18-W1n10rW￿irner unr85thct Cheknsfud CtyCQJ￿l. I￿UrchYard rnantqnaTh 252 470 2 MAGNZINEACCOUNT Incorne 1.282 1.257 2.￿3 1.(*3 Printiw alc 929 8urF•Js i.sio 3 INVESTMENT INCOME Oiwdends 1.524 613 25 22 2.623 4 PARISH SHARE Tow Costs ofNfyni5ty 8upF￿rt lor otherp8rishes vAthin NCMMP Less Fee Craits diswnt forp8wng by DKecl Debii Pansh sha￿ P8ri8h Sharg paid 8&830 20.121 2,577 11.4671 105.042 18.042 Undfrr tho Dl(**aAn ￿￿t￿rn forP¥rlsh 8hDw. H pthh b a*￿1$4 tWrTotAI CoglB ofUlnl41ry ITCMI ¥vhich indude9 otherdpm9nb 8p¥rt frorn Ihe costs of a stipendkiry eg sekcbro and trsining tura￿8, diocesan seP￿te5 to P3fishos. and ¢￿￿b￿b0￿5 lo th8 national church. Th￿ 15 Sh￿ Abovè Our (thrfbubon to suppDrtothèr patshès In th* Noth CWm8forf N*8tAon and Mr￿try Porth8rship. Pw6of12 ALL SAINTS, CHURCH, SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 NOTES TO STATEMENT OF FINANCIAL ACTIVITIES S PARISH GIVING 2022 2021 Unrestricl8d pcc Givlng Unrestrlcttd Rèstrlctod pcc Collection Giving Giving Restricted Collection Giving Home misslons and ChU￿h sociotiès Angel Tree Project Bishop's School Govomors Fund Church Amiy Friènds of Chelmsford Cathedral 301 265 200 200 93 720 25 25 YMCA Essex 262 150 225 656 225 535 Church missions overseas Church Mission Society Embrace the Middle East 573 259 176 184 832 Secular ¢harltle8 A Rocha UK Chelmsford CHESS Chelmsford Foodbank Royal British Legion Poppy Appeal Mission to Sealarers 108 134 248 50 10 203 18 14 113 542 14 411 Giving by Org8nis8tions responsible lo the PCC TOTAL 30 243 2,060 239 1,130 Overall total of giving- 2022 Overall total of giving- 2021 2,303 1,369 Page7 of 12 ALL SAINTS. CHURCH, SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 NOTES TO STATEMENT OF FINANCIAL ACTIVITIES Icontinuedl 6 CHURCH EXPENSES 2022 UnrestrSct•d Rèstrlctèd 2021 Total Note S•rvleè$ and anclllary functlonB Organist and Choir Servicès and altar requisi1&s Training and mi$$ion 4,719 1,144 938 6,801 4,719 1,144 938 6,801 4,242 737 951 5,930 Church Bulldlngs etc Gardens etc Heat and light Insurance Repairs and maintenance Equiprnent and depreciation Church Centre deaning and consumables 1,861 6,956 2,662 2,424 1,554 2,402 17,859 130 1,991 6,956 2,662 2,424 1,554 2.402 17,989 1,859 3,406 2,592 13,714 677 2.396 24,644 130 Admlnlstratlan Parish office and admin. 3,636 1,184 3,636 1.184 2.474 1,063 8.357 1,488 1,431 1,9( 929 Subscriptions, lees and licences Sundry èxpenses M8g82in8 2.388 1.063 5.969 2.388 5. 748 rotsl Church Expenses 'in¢ludes a Gift lo Independent Exarniner 30,629 2,518 33,147 36,322 7 CLERGY EXPENSES Conlribution to txjoks, robos, Ir8vel 81c. 942 942 1,040 1,040 942 942 8 PROPERTY EXPENSES Repairs and maintenanca Insurance 410 363 410 363 773 835 329 773 1. 164 9 RELATED PARTIES Payments w8rg only madg io mgmbgrs of thg PCC. or a dosely related family member. lo enable them to fuffill their approved duties and on submission of a duly authorisod invoice or &xpgnse daSm with roceSpts. Fèes invoiced services were paid to the assistant church organist £20012021 £8001 PwJe 8of 12 ALL SAINTS, CHURCH, SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 NOTES TO BALANCE SHEET 2022 2021 10 FREEHOLD PROPERTY 60 Chichgster Drive at cost 31,030 31,030 Ilnsured rebuilding valuè al 09.L%.21 £268,801) 11 CHURCH EQUIPMENT Assets purch8sèd 81 cost, 01.01.22 Additions in the year Disposals of assgts, fully depreciated 10,186 10, 186 Assets at cost. 31.12.22 10.186 10. 186 Accumulated d8pr8ciation. 01.01.22 08preciation for the year Depre¢iatK)n on disposals Accumulated depreciation, 31.12.22 8,834 877 8, 157 67T 9,511 8,834 Nel Assets al 01.01.22 1,352 2.029 Net Assets at 31.12.22 675 1,352 2022 2021 Restricted Funds Restricted Pemianent Funds Endowment Permanent En(lowmenl 12 INVESThIENTS Charities Offi¢lal Investment Fund Income Shares Units 689.13 2118.22 1817.49p 1817.49p £ 12,525 £ 38,498 689.13 2,118.22 2056.64p 2056.64p 14, IT3 £ 43,564 Mid Market Price on 31 Dec 2022 Market Value Opening Market Value Closing Market Value 14,173 12,525 43,564 38,498 12,400 14,173 38,114 43,564 Unreallsod Galnlll¢$$l 11,6481 £ 15,0661 1,773 £ 5,450 Pag990112 ALL SAINTS. CHURCH. SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 NOTES TO BALANCE SHEET 2022 2021 Unro#trfcl•d RU¢r1￿•￿ Total 13 DEBTORS & PREPAYMENTS Income tax recoverable Othèr debtors Pr6paKI utilitses and copyright license 1.805 1,805 3.802 911 2,869 213 799 3,881 3,802 911 2.716 3.802 6,518 14 CREDITORS Falling due within one year Accruals for utilrties arNJ othèr costs 3.011 667 10.868 14,546 3.011 7,730 851 Ineoma rgceived in advance Other credito￿ including Organ fin81 Payrnent 994 11,862 15.540 994 2,581 15 CONTRACTUAL AND CONTINGENT LIABIUTIES There were no contractual or Contingent liabilities al the balance Sheet d8t8. Page 10of12 <0 rly V ffj 0￿[() ryor 11 ¢D LO J .E£é6éé.5- UUOLUttLL_ ALL SAINTS. CHURCH, SPRINGFIELD PCC YEAR ENDED 31 DECEMBER 2022 INDEPENDENT EXAMINER'S REPORT I report on the accounts of the PCC for the year ended 31 December 2022, which are sel out on pages 1 to 11, and in thè attached PCC rèport on pages 1 to 8. R•sp•etlvè re8p0nslblllt1￿ of the PCC and tho Examlner The char￿$ trustees consider that an audit is noi required for thi5 y•ar undor section 144121 of tha Charitse5 Act 2011 (the 2011 Act) and that an Independent Exarninats"on Is ne8d8d. It is my responsibility lo.. - Examine the accounts under section 145 tsf thè 2011 Act., - Follow the proc8dures laid down in th8 general directions given by the Charity Cornrnissioners under section 1451Sllbl of the 2011 Act." and - State whether particular matters have com8 to my altenb'on. Bo$19 of Independent Examlnerfs Statement My examination was carried out in accordan￿ with tha Gener81 Oir8clions givgn by the Charity Commission. An examination indudes a r8view of the accounbng ￿COrdS kept by the charity and comparison of the accounts presonted wrth those records. 11 also includos considaring any unusual items or disclosure in the a¢counts. and seeking explanations from the rnanagernent mmittee concerning any sueh rnatt8rs. Th8 proc8dure5 und8rtak8n do nol provide 811 thg evidènce that would b8 r8quir8d in 8 full audit, 8nd consequgntly I do not express an opinion on the accounis. Indep8nd8nt Examlnerfs Staternent In conne¢tion wth my examination. no m8tter has ￿rne to my attenlon.. 111 which gives mè reasonabla causè to bèlièva that in any material respect the requirements - to k88p accountiThJ records in accordance with section 130 of the 2011 Act.. or - to prepar8 accounts which accord wilh the accounting records have not be8n rnet.. or 121 to which, in my opinion, attention Should be drawn in order to enatAe a proper understanding of thè accounts to be reached. Signed.... P8iJline Montague FCCA Ireydl 208 Chignal Road Chelrnsford CM1 4SS Pa98 12of 12 ## **All Saints Springfield PCC: Independent Examiner’s Notes ~ March 2023** Having concluded this year’s independent examination as is my custom I am writing to you as the commissioning PCC outside the issuing of the official report to highlight any issues whilst not requiring comment in the official report may need attention if the accounts in future are to comply with best practise. As life began to return to what can be described as the new normal at the beginning of 2022, it was noted that your records began to return to the previously high standard. There were, however, a few incidences where records could have been clearer. These incidences were brought to the attention of the Treasurer and PCC Chair at the review meeting at the conclusion of the annual review. They are noted below along with other points raised at the meeting, for your reference and to ensure that best practise is followed at all times. Items are listed in no particular order: - _Reserves Policy:_ The policy stated in the first draft accounts had reverted to the previous version however this was amended in the final draft version. As a process improvement it would be helpful to the reader to give some indication as to what this is in monetary terms. - _Flower Fund:_ The end of year statement from the person controlling this fund did not match what was being stated in the accounts. The discrepancy was a donation made directly to the church. This was a case of paperwork not fully matching the published totals. - _Invoicing:_ there were several instances where the paperwork was either vague or not following best practise: namely: - _Hall Window Cleaner:_ There was no invoice from the cleaner just an email from the Hall Manager requesting cheque to enable payment. There was not even a receipt that the cleaner had actually received the cheque. Whilst I have no doubt that everything was above board, this system does leave itself open to abuse. - _Organist:_ The paperwork received requesting payment did not appear to be an invoice. It did not have any of the attributes that would be commonly found on an invoice. - _BT Broadband:_ No indication as to what this was for. I doubt that this could be improved upon as BT struggles to understand churches! - _Fundraising Expenses:_ The paperwork listed items, but the values were estimated. It was explained that this was a process that had been devised to cover the costs of items that had been donated and where the donors had not wished to be reimbursed. A process improvement would be to notate why these were estimated values. - _Book-keeping anomalies: Consistency:_ One of the fundamental principles of accounting is consistency, that is say an item is treated that same every time it occurs. - _Votive Candles:_ It was observed that the money collected for the votive candles was on one occasion dealt with as a donation and on another as fundraising. Whilst both methods have valid arguments it is essential that only one method is selected and consistently applied. It was agreed that in this case the more appropriate treatment is as a donation as no request for payment is made. - _Easy Fundraising:_ Similarly, this can be a problem, as it is not always obvious as to why the money was received. Was it at a fundraising event? Or at a Baptism/Wedding? It might be helpful if a set of guidelines are devised ~ encourage donors to indicate on the device why they are making this payment. - _Book-keeping anomalies: Prior year misallocations:_ During the end of year checks the treasurer discovered 2 problems which related to the misallocation of transactions within your accounting system, Finance Controller, that dated back to when the system was first set up (Dec 2019:) - _Organ Fund:_ When the system was being set up it was assumed that the Gift Aid due was £62.50, however when it was received it was £367.49. Without going into too much technical detail this meant that the Organ fund had been understated by £304.99. This mistake was discovered when the final reconciliation of the Organ Fund was undertaken at the end of the project. To rectify this post balance sheet entries were made to the accounts. - _Agency Accounts:_ Again, not wishing to be too technical, Not all the money received by you is for your use. This is the case with Parochial Fees, where some of the money received has to be distributed to other people or Diocese. i.e. you are acting as an agent. To rectify this within the accounting software required the assistance of Data Developments (owners of the software programme) who have provided a detailed plan to correct. The net effect of this error is £33. You can be assured that the accounts for 2022 as published are correct, and by the time you will be reading this your accounting software programme will have been amended. - _General Observations_ - It was observed that your CCLI fee was initially paid by a parishioner and reclaimed. As the value of these licenses is large and is a regular expense there are better ways to settle this account. - _Hall Donations/Fees_ : Whilst appreciating the governing documentation for the hall stipulates that no fee may be charged but you do receive donations, on which you have claimed Gift Aid, HMRC could query this practise. To back your claim are there any instances where no donation is received? Food Bank? - _Cash Handling 1:_ Last year the Treasurer stated that he does spot checks (matching money taken at services with what has been recorded in the Service register). A process improvement could be that the registered is initialled to confirm that the check has taken place. - _Cash Handling 2:_ Last year I raised the point that large sums of cash were being drawn from a personal bank account to pay verger/choir… which were later claimed on expenses. I can report that there is now a system whereby each person receiving payment signs for the cash. - _Expenses Forms:_ These are being used, however there are a few people who could be encouraged to join this system for claiming their expenses. ## **General Overview** It was noted that the accounts continue to be processed via Finance Coordinator cloud version. This does have the advantage that access is not limited to any one laptop and data is safeguarded against loss if the laptop is stolen or damaged. Access is restricted by way of individual username and password. Despite the discovery of the 2 problems mentioned above the 2022 year-end accounts were produced in record time. This enabled the review meeting to take place in plenty of time and allowed for any minor adjustments to be made before the final version being presented to the Finance Team for their deliberation and then passed to the PCC for their approval. Being part of the Finance Team, is often a thankless task as most of the duties go unseen, such as the work necessary to produce a one-page report frequently requiring hours of work and can be time pressured. This is particularly apparent with the very tight timeframe for the preparation of Year End accounts. It must be remembered that whilst the day-to-day transactions are recorded within a software programme these have to be posted which takes time. Although the programme does provide the basic data for the year end reports there are always many minor adjustments that are needed to be made to produce the accounts in the recognised published format ~ all this work being completed on a voluntary basis. Even the basic accounts of All Saints are very complex thus must be time-consuming to maintain, added to this is the extra work involved with major projects such as the “Organ Fix”; accordingly, Ian and his team should be thanked for their dedication and efficiency. I did mention at the review meeting that I have been your Independent Examiner for a number of years and in the commercial world it is considered best practice to consider changing auditors regularly. Whilst I am more than happy to continue, should the PCC feel it is time to appoint another person I did offer to stand aside. ## **Conclusion** In reporting my observations to you, I hope you will find them to be constructive. They are not meant to be disparaging or a criticism but to give you confidence that your record keeping is being completed efficiently and effectively and is in line with best practise. If there is anything in this report you would like further clarification please do not hesitate to contact me Best wishes Pauline M