## **ST JOHN & ST LEONARD BEDFORD**
## **2022**
## **Annual Report**
## **and**
## **Financial Statements**
**of the Parochial Church Council (PCC)**
For the year ended 31[st] December 2022
## **Incumbent**
The Reverend Victoria Bryson (until 31[st] August 2022)
## **St John’s Parish Office**
38 St John’s Street Bedford MK42 0DL
## **Banks**
_**The Royal Bank of Scotland plc**_ Deposit account closed during 2022
_**The Co-Operative Bank plc**_ Community Direct Plus
**Independent Examiner** Mr Barrie Frost
Page **1** of **8 Examined and approved by PCC 22[nd] March 2023**
## **Bedford St John & St Leonard Bedford – Annual Report 2022**
## _**Background (**_ **Aims and Purposes** _**)**_
St John & St Leonard PCC (The PCC) has the responsibility of co-operating with the incumbent of the parish in promoting, within the ecclesiastical parish, the whole mission of the Church. Its mission is to be “Showing Christ’s Love, Giving Hope and Bringing Peace” both inside and outside the church.
It has responsibilities for maintaining two worship centres in south Bedford together with associated land and buildings. The Church of St John the Baptist stands to the east of St John’s Street, Bedford, and the St Leonard’s Church Centre lies on the north side of Victoria Road, Bedford.
The PCC is a body corporate [PCC (Powers) Measure 1956 as amended, Church Representation Rules (Synodical Government) Measure 1969 as amended] and is a charity registered with the Charities Commission. Registration number 1131545. The members of the PCC are the trustees. Until 2009 the PCC was an exempt organisation, being part of the Church of England.
The Charitable aims are described in the registration. In carrying out its activities, the PCC are able to confirm that there are clear benefits to the public and specific sections thereof, in accordance with the public benefit guidance published by the Charities Commission. The activities carried out to further its purposes for the public benefit are described in this report. Two separate charitable funds, the Gertrude Day and Welbourne Charities, are managed by the Rector and wardens who are jointly the sole trustees. These charities are independent of the PCC.
## **Structure, Governance and Management**
## _**PCC Membership**_
_Incumbent:_ The Revd Victoria Bryson* Rector (until 31[st] August 2022) _Wardens:_ Mr Mark Whalan* (to April 2022) Mrs Hilary Searle* Mr Daniel Payton* (From April 2022) _Representatives_ Mrs Delyth Arrowsmith (re-elected October 2020) _On Deanery Synod:_ Mrs Sue Williams* (from October 2020) Mr David Lambert (Diocesan Synod member) _Reader :_ Mr David Lambert* Treasurer & Member of Diocesan Synod _Elected Members:_ Mr Ike Alino (From 1[st] May 2022 to run to April 2025) Mr Simon Brocklehurst + Miss Jess Dell + (to April 2022) Mrs Liz Ewang + Mrs Margaret Lambert – Co-opted July 2021 Alan Ledwick + Luisa Moreton (From 1[st] May 2022 to run to April 2025) Ms Val Swanborough (From 1[st] May 2022 to run to April 2025) Mrs Sue Williams* + Lay Vice Chair _Those marked + were elected for 3 years to run to April 2023_
_PCC Secretary:_ Ms Tracey Woodwards
The full PCC met 6 times during the year (remotely and in-person), with an overall 86% attendance. The Standing Committee met between meetings and reports of activities and actions were received by the PCC and discussed where necessary.
_Parish Safeguarding Officer –_ Mrs Margaret Lambert is a co-opted member of the PCC who reports on safeguarding matters and ensures that proper safeguarding practice underpins all that we do.
Page **2** of **8 Examined and approved by PCC 22[nd] March 2023**
Due to restrictions on movement, and in accordance with Government, Diocesan and Bishops’ guidelines the APCM was held on 1[st] May 2022, with participation online as well as in person.
## _**Other Ministers**_
_Accredited Lay Minister_ : Ms. Jill Thomas _Honorary Assistant Minister_ : The Revd Phil Bryson Diocesan Lay Ministry Adviser (to 31[st] August 2022)
## _**Committees**_
_Standing:_ Transacts the business of the PCC between meetings subject to any directions * given by the PCC. Members identified as above .
_Finance:_ Sets operating budgets, provides regular updates to the PCC, manages the stewardship scheme, reclaims tax on gift aid donations, keeps books, manages cash flow, maintains appropriate financial controls and produces annual reports. The team consists of the Chair (Treasurer), Angela Locke (Bookkeeper), Chris Moss (Gift Aid), Hilary Searle (Salaries), and a churchwarden. Jill Thomas manages the Weekly Planned Envelope Scheme. The allocation of money to missions is undertaken by the PCC.
_Buildings and Land:_ Manages the maintenance and upkeep of the buildings and associated land under the Church Wardens and invites others on an ad-hoc basis depending on skills required.
skills required.
## _**After the pandemic ...**_
We have continued with the service pattern established in September 2021, with Sunday morning services alternating between St John's (1st, 3rd, 5th Sundays) and St Leonard's (2nd and 4th Sundays). On Sundays when we meet at St Leonard's in the morning there is a more informal evening service at St John's. The morning services at St John's continue to be livestreamed on Zoom.
Community groups regularly use the St John’s Church Hall and St Leonard’s Church Centre.
COVID-related risk assessments have been kept under review, and protective measures adapted and eased during the year.
## _**Staff and volunteers**_
Tracey Oliver continues as our (paid) Administrator and St John's Hall Cleaner. She is efficient and friendly and is an ideal first point of contact for visitors. Her genuine concern for individuals, coupled with her warmth and desire to be helpful, is a real asset and witness.
We are very grateful to Simon Brocklehurst who has continued his responsibilities as Music Director, as well as well as Dan Payton and the rest of the musical worship team. Our thanks also go to the team of people who have volunteered to run ‘Zoom’ in church, and run the audio and visual equipment.
In addition, the enormous amount of work done by a large number of people, in particular our wardens Hilary Searle and Dan Payton, as well as David Lambert, in the name of Jesus Christ our Lord is acknowledged. This enables the buildings, the church activities, the outreach and the church itself as a fellowship to function and grow.
.
We want to express our huge thanks and appreciation for our Rector, Vicki Bryson, who left us in the summer of 2022. She and her family are in our prayers, having moved to their new ministry in
## Page **3** of **8 Examined and approved by PCC 22[nd] March 2023**
Market Harborough. At the end of 2022 we were in the midst of the process to recruit a new Priestin-Charge for the parish.
## _**Safeguarding**_
We are delighted that Margaret Lambert continued in her role as Parish Safeguarding Officer. (PSO)
St John’s and St Leonard’s have a documented safeguarding policy for children and vulnerable adults, which is in line with the Diocesan policy and thereby pays due regard to the House of Bishops’ guidance on safeguarding. Appropriate procedures are followed and relevant appointments made. The PCC includes safeguarding as a standing agenda item and receives regular reports. The policy is reviewed annually by the PCC.
The PSO maintains the _**Parish Safeguarding Dashboard**_ tool as a continuous process. This enables the PSO and diocese to check that all the requirements of the policies are in place. It highlights areas that are complete and enables an ordered process to the safeguarding requirements of the church.
The PSO has ensured that all those who require it have undergone the Awareness of Domestic Violence training, as advised by the Diocese. Margaret also keeps up to date with those who require DBS checks and training, or who need to renew their DBS or their training, every three years, again as advised by the Diocese.
Margaret also takes every opportunity to undertake training for PSOs run by the Diocese or ThirtyOne:Eight – the body that handles DBS checks on behalf of the Diocese.
## _**Church attendance**_
At our 2022 APCM our Electoral Roll stood at 63 which was a reduction of 1 from 2021. Of those on the roll 20 live in the parish and the rest within close proximity of the parish. We have 2 places on Deanery Synod.
2022 saw us return to church services in person, with 1[st] , 3[rd] and 5[th] Sundays at St John’s and 2[nd] and 4[th] at St Leonard’s. The St John services have also been on zoom. On the 2[nd] and 4[th] Sunday evenings we had an informal Hungry for God service. The attendance of the morning services was approximately 30 adults with 2 to 6 children and around 2-4 joining on zoom.
Our Lent course took place via zoom and we followed the Church of England course Living in Love and Faith. It was attended by approximately 14 people.
Our Good Friday service took place at St Leonard’s, and our Easter celebrations at St John’s. We held a Christingle service and Christmas Day service at St Leonard’s and our Carol Service and Christmas Eve midnight service at St John’s.
We held 1 funeral in 2022, which took place at St Leonard’s, followed by a cremation.
During our vacancy period from 1[st] September our congregation have been blessed by preachers from our deanery, retired clergy, Bishop Richard and Archdeacon Dave.
## _**Buildings**_
_General:_
The care and use of the buildings and land is considered to be an important aspect of the church’s stewardship of resources in its care. This is achieved through regular cleaning, maintenance and upkeep; also the appropriate use of the buildings.
_St John’s Church_ : Routine maintenance was carried out during the year. It is a Grade 1 Listed Building having been re-listed in 2018. _St John’s Hall:_ Regular maintenance has been carried out, working parties carrying out wider cleaning and maintenance on the hall and grounds.
Page **4** of **8 Examined and approved by PCC 22[nd] March 2023**
_St Leonard’s Church Centre:_ Regular maintenance has been carried out, and the premises are maintained in good order. The adjacent car park remains secured, and is used in conjunction with the centre.
_Curate’s House_ :
Since June 2013 this has been rented out on a commercial basis on a formal short-term tenancy managed by a local agent. The intent is for the net income is shared between the Diocese and the PCC proportionate to the equity share (approx. 70/30). The PCC is engaging with the Diocese over the future of the building, which provides a valuable asset for a future curate.
## **Achievements and Performance**
Details of our approach to Mission (how we deliver the charitable aims and objectives) are described in the Mission Action Plan (MAP). A PCC away day was held on 20[th] June 2022 to review and update the plan for 3 years till 2025 due to us going into a vacancy period. The revised MAP was approved by the PCC on 20[th] July 2022 and submitted to the Diocese on 17[th] August 2022.
## _**Outreach and Service within the Local Community**_
We have begun a new babies and toddler group at St Leonard’s which start in October 2022, as well as continuing our baby and toddler group at St John’s, both led by Alison Clark of “Praise and Play”. Each group has its own Facebook page set up and run by Alison which help to support our toddler families.
The coffee morning held every two weeks at St Leonard’s has continued throughout the year and has been a great blessing to those who attend.
Unfortunately, the bi-monthly services at Bedford Hospital (South Wing) have not been able to resume due to continuing Covid restrictions.
Throughout the year both St John’s Hall and St Leonard’s Hall have been available to local community groups including, among others, antenatal classes, baby massage, NCT meetings, Bedford Pipe Band, Locomotive Club of Great Britain (Bedford Branch), Bedford Hospital Cardiac re-habilitation, the Borough Council and elections. At St Leonard’s we have also provided storage space for IMPACT. At St John’s car Parking is provided free of charge for the staff and SMART support workers. We have been going into one of our local schools, Cauldwell for “Open the Book”. Sadly we have been unable to go back to Shackleton since the pandemic, but we remain hopeful that this may return in 2023.
We have become more involved with the IMPACT team that works with local schools. In December 2022 they held a Barn Nativity using St John’s Church and glebe for a week of sessions with multiple schools, which several of our church members assisted with. The event was a great success and we look forward to collaborating with them in 2023 for further events.
In June 2022 we held a special service for the late Queen’s jubilee and invited the local community around St Leonard’s for afternoon tea.
## _**Wider Mission**_
In 2022 we took the first step in establishing a partnership with Church Mission Society, who we had worked with since they took over SAMS, and our Community Worker (Debbie Nichols) trained with. We have entered a 3 year partnership agreement which includes partnering with Lea and Petra Williams based in Brno, Czech Republic.
We supported Ukrainian Refugees through a Diocesan initiative, the _H_ _**arvest appeal**_ was divided between SMART (a local Homeless charity) and TEAR Fund relief work following devastating floods in Pakistan. In 2021 we resolved to use 10% of a substantial bequest to support mission in its widest sense, and accordingly provided financial support to both local/ Uk and overseas mission initiatives.
Page **5** of **8 Examined and approved by PCC 22[nd] March 2023**
## _**Home activities**_
In addition to services held at St John’s Church and St Leonard’s Centre, a wide variety of activities were undertaken to support the Church Family. Our two Church Home Groups continue to meet to worship, study the Bible, provide mutual support and offer acts of service to our local community within the parish and across Bedford, one meeting fortnightly in-person, and one meeting weekly online. A monthly prayer meeting has been re-established, now meeting alternately at both centres. Regular daytime prayer meetings also continued online to offer prayer and support. Members of the congregation also kept in touch with each other by phone.
## _**Vocations, Deanery, Diocese and wider Anglican Communion**_
Simon Brocklehurst completed his training as a Discipleship Enabler, and joins Sue Williams in this ministry. Our Lay Leader of Worship, AJ Wade, has now moved on to ordination training. Our former Youth and Community Worker, Debbie Nicholls, has now completed her training and been ordained Deacon. Deanery representatives participated in Deanery Synod meetings, and one, David Lambert, is an elected member of the Diocesan Synod, serves on the Diocesan Property Committee, and now chairs the Diocesan Environment Group.
The Bedford Good Friday Act of Witness (supported by a large number of local church groups) was joyously re-instated following Covid. The congregations continue to be kept up to date with developments across the Anglican communion, both through local information, teaching and through wider missionary contacts.
## **Financial Review and Stewardship**
## **Finance:**
During 2022 we continued to use the PAXTON accounting package (for the twelfth year), the software accords with the accounting regulations, SORP 2015. David Lambert was re-appointed by the PCC as “Treasurer”. Angela Locke very capably manages the book-keeping. and the administrator deals with invoicing, receipt of payments and payment for bills. Payments are now being made on-line, with dual signatories as recommended by the Charity Commission. The RBS Deposit account was closed and the balance transferred to the Co-operative account during the year.
**Total** _**incoming**_ **resources** for 2022 were, **£201,945** up from **£156,142 in 2022** , benefitting from Grants amounting to **£950** from the Diocese for work with babies and toddlers, a legacy gift of **£99,762** and a **£2,558** energy grant from the Diocese. (2021 included a legacy of £43,049).
We are particularly grateful to regular donors who continued to maintain their planned giving during 2022. The move to most donors paying by standing order or on-line banking over the past few years is a great benefit
**£9,235** income from the rental of the curate’s house is included, of which it is the intention that **£2,763** (the net income apportioned by equity share) is held to be passed in due course to the Diocese after deduction and apportionment of expenses such as insurance and maintenance. In practice this is retained within the equity value of the property as explained elsewhere.
All giving is treated as “open giving”, unless specifically designated otherwise by the donor, which is to say that donors leave the allocation of use of the giving to the discretion of the PCC. In response to the changing patterns of individual mission support, and economic circumstances, the PCC continued the pattern set in 2010 with the intention of the proportion being taken from all income (except specific gifts, grants and restricted income), set initially at 10% subject to frequent review. During 2019 it had become apparent that this was not sustainable in the way it had been managed previously, and other that specifically identified gifts including those for Harvest and Christingle that 10% was not sent off to the usual mission partners, although the amount spent on mission activities exceeds those gifts.
**Gift Aid tax** _**income**_ amounted to **£10,378,** compared to the budgeted amount of **£9,794.** The Small Donations Gift Aid Scheme (SDGAS) contributed **£149** of this amount **.** Gift aid recovered on restricted gifts is allocated in line with the restrictions placed on those gifts, for example Harvest or Christingle in 2022.
Page **6** of **8 Examined and approved by PCC 22[nd] March 2023**
_**Income for wider mission**_ As explained above, the practice of devoting 10% of total giving through gift aid, envelope scheme, cash offerings, lettings and general donations to specific wider mission organisations was suspended in 2019 in recognition of the realities of income, and the more holistic approach being taken towards mission. In 2022 a special appeal was made for the relief of refugees from Ukraine,( **£778** ), the _H_ _**arvest appeal raised £**_ **1220** divided equally between _**SMART**_ (a local charity working with the homeless) and _**TEAR Fund’s relief support in Pakistan**_ following devastating floods. Christingle raised **£62.55** _**towards the Children’s Society**_ . As a result of the exceptional legacy gift in 2021 the PCC resolved to give 10% **(£4,300** ) to mission organisations. By the end of 2022 the PCC had gifted £3,350 of that separately to the above. _Details are given in Notes to accounts page 2._
**Total** _**Expenditure**_ for 2022 was **£112,450** compared with **£119,597** in 2021. This compared with the initial **£95,447** budget **.** This included the expenditure of restricted gifts, balanced by income such as for mission or specific purposes, return of deposits for hall hire, Notable items of expenditure including £5,819 expenditure on fencing and a new boiler at 53 Hillesden Avenue (to be offset from asset value) Unbudgeted expenditure to set up and run the new Babes and Toddlers group at St Leonard’s (supported in part by by Diocesan grants) a (balanced) farewell gift to Vicki, and re-imbursed Rectory costs.
Staff are paid at rates based on the “Real” living wage – in accordance with the recommendations of the “Living Wage Foundation”. Pension arrangements have been made with the Church of England Pension Fund, who have provided an appropriate “disclosure notice” in accordance with the requirements of FRS 102.
_**Following tthe COVID-19 pandemic**_ , the year has seen a return of hall hirers and use of the car park, although this is still below pre-pandemic level.,
**Accumulation of funds from rental of Curate’s House** . **£53,315** is now identified from the rental of the curate’s house, with the intention of passing that sum to the Diocesan Board of Finance (£2,606 from 2013, £6,585 from 2014, £6,077 from 2015, £6,019 from 2016, £5,453 from 2017, £6,111 from 2018, £6,000 from 2019, £6,100 from 2020, £5,701and £2,763 from 2022), based on sharing net income on an equity share basis. This is held within the equity of the property for future payment.
_**Wider Mission Giving**_ , as reported historically, increased from **£2,639** in 2021 **to £5,636** The overall financial resources devoted to “mission” exceeded this and included (but were not limited to) to provision of the existing toddler group, and the establishment and running a second group (at St Leonards), support to those continuing to be affected by COVID and rising costs of living. The 2022 figure includes **£400** ( **£100** in 2021) given from St Leonard’s coffee morning. ( _see notes to accounts page 2_ )
## _**Financial Explanation and Outlook**_
The budget for 2022 as presented to the PCC in March was noted at a deficit of £14,000 which was approved by the PCC, on the basis of measures being put in place to control expenditure which would be sustainable whilst protecting core service and expenditure, including staff and building costs. The PCC were grateful for the benefit of a bequest in 2021 and sought grants. At the end of 2022 we received a very generous bequest from the estate of Josie Line, a faithful member of St John and St Leonard for many years. The PCC will be carefully considering how best to use this bequest, recognising that our “business” is about mission not maintenance, seeking to achieve the right balance.
There is a continuing reliance to the tune of £8,000 per year on income from the curate’s house.
The challenge to the PCC is to continue to deliver the Charitable Objectives (Aims and Purposes) within the continuing financial constraints. The PCC is addressing these issues, to ensure that financial stability is maintained to deliver the Church’s Vision, as defined in the parish “Mission Action Plan”.
Page **7** of **8 Examined and approved by PCC 22[nd] March 2023**
Resenys Poll
In 2014 the PCC adopted the following Reseryes polTCy:
-It is ihepolicy of¢he Pccto maintaift tt balance of2 ofutslity £wenth'iure, ittfurance
and conlractual eommitmenls, in¢luding salarie& Ji LY eonsideredihtst a calastrophic evenl
ould require ihe use ofsuch o reserve. artd1h on•going gifls wouldcover Pttri.¥h Share and
oiher peRve, Ai 2023 budget levels this requtres a totsl of U.176 pm . a total of £6J50
reserve.
At 31" De¢¢mber the balance sheet shows £164.688 c&sh in thc bank. It is noted that the cash
element of the endowinent fund (Ihe fabric fund) sto(wJ at £21.109 with a further £53 (approx.) in
restricted funds. This leaves £137.176 of free reserycs.
The designated amounts intended to bc paid (o thc Diocese with regard to letting of the curdte's
house is retained within the ¢quity value ol-the property.
Tn accordance with the guidance to PCCS under the CharÉties Act 2011 (section 3.5) the PCC will
continue to priorittse the cash wjsition to maltaIn thc free reservcs in Itne with the Reserves
policy, wthilsE continuing to delivcr the Charltable Objectives (Aims and Purpose8) . The PCC will
k¢ep this und¢r ¢lose scrutiny in 2023.
Stewardship:
St Jolm's and St La)nard's has always tsken seriously its approach to Christian Stevlardship, in its
widest sense, and has a high kvel of plannd and l-effiCient givtng. 7his h&% had strong t*nefits
during 2022. During 2023 the PCC will be l(K)kino at IK)w we conlinu¢ to IK g(Mxl stewards" of that
with which we have tt entrusted, and how assets can be maittsincd and used as part of our
ongoing mission.
Conclusion
As wc l(x)k bark over the past year, w¢ are CO10$ not (mly of our own challenges but also of
the challenges faced by SA) many withtn our parish and wider communitv. Our callino to live out
God's love. to go deeper into GIKL transforni communities and make new disciples is only possible
through the power of the Holy Spirit. As we praise God for his faithfulness and provision over the
past year, we art able to look forward with confidence and ho and Say with Paul that "he who
begun aSd work in us m.ill carry it onlo cowlelion unlil ihe d(ry ofCIlTl Jesus" Phil I v 6
Signedon IhOlfof1thc PCC
8.u9tLlk
Mrs Sue Williams
Lay Chair. St John and St Leonard Bedford PCC
Please ¥K>te that ihi5 Tep)rt shoukl be in conjun¢tion with the following documents:
Statcment of Financial Adivities as at 31112r2022 (SOFA)- I ge
Balance Sheet as kt i1112r2022- 1 page
2 page5 of Notes to the accounts
FRS102 Pension disclosure slatemeni ?022 & Examiner's letter 2023 .
Approvgd ai ihe PCC me¥linR on??nd March ?023 along Hith ihe ICIatedS1ll/eenl.Y of accot4nls lisled
above Budgei Comparison SOFA deiail., FR$102pension disdosureslalement ijnd£¥aminer's l¥iier.
Page 8 of 8
ExgmiDed and approved by PCC 22lld March 2023
Paxto
Charity Commisston Balance Sheetas xt 31112ll022
Pagel ofl
StJohns & St l*xnords
Printed: 02102ll023
lJtstestriaed
FuThls
Restriaed
En(k)%4menl
Toial lurMI%
I'rior fund%
ixed assets
IttLgEble as*ts
langible &$5¢ts
Inv¢4imenis
104(L150
-25.669
1014,481
-25.669
110.9(A>
&$291
1014.481
85.?91
2.W9.772
2.014.481
96.670
TrtulfLred4ssets
rrERt et$
stks
3.fA1
9.715
Inl'i1Mettts
C&8h twDk" aJMI in haT¥J
13J76
1&53D
-9.66?
4A.182
-64.1
1fy1.688
17&0f
69.518
8&048
242.193
.TtditOry: amounts falli du¢
'iihin one v¢aJ
N¢¢ currcn¢ osstW(liubililies)
Toial o55els l¢wcMrreni
liobiliti
'redirn.. amounts falling dt
Lr more than ot* vear
Proiisiotts for liabdiiies
10.040
10,040
9.518
231153
53
1.182
168.024
78.530
21.109
2267,796
1189ffj81
T(ktsl thet a*set% or liabilittQ4
ds of the CharTty
l.-nthiwThenl lunds
Restricted inwme fw
I1[striLllxi fu
R¢va]**lion
2.24&634
21.109
2,267,796
2,189.6¥1
21.109
21.109
53
2.246.634
iO.325
240
1159,116
124&6
Totxl fuids
U46,634
21.109
2.267.796
2.189,681
Signed M one or two trusttes
on khalf of all ttusttts
PriDt jame
Dale Qbf approi#l
ddlmmliii"
**Charity Commission SOFA Report as at 31/12/2022**
**Page 1 of 1**
**Paxton**
## **St Johns & St Leanords**
## **Printed: 02/02/2023**
||**Unrestricted**
**funds**|**Restricted**
**Income funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**|
|---|---|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Charitable activites
Other trading activities
Investments
Separate material item of
income
Other|**£**
163,727
19,317
0
4
0
14,096|**£**
2,144
0
0
0
0
120|**£**
0
0
0
2,537
0
0|**£**
165,871
19,317
0
2,541
0
14,216|**£**
134,353
7,876
0
2,454
0
11,459|
|**Total**|**197,144**|**2,264**|**2,537**|**201,945**|**156,142**|
|**Expenditure on:**
Raising funds
Charitable activities
Separate material item of
expense
Other|0
106,089
0
0|0
5,988
0
0|0
374
0
0|0
112,450
0
0|0
119,597
0
0|
|**Total**|**106,089**|**5,988**|**374**|**112,450**|**119,597**|
|**Net income/(expenditure)**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**|**91,055**
0
**91,055**
0
-3,537|**-3,724**
0
**-3,724**
0
3,537|**2,163**
-11,379
**-9,216**
0
0|**89,494**
-11,379
**78,115**
0
0|**36,546**
12,266
**48,812**
0
0|
|**Other recognised gains/(losses):**
Gains/(losses) on revaluation of
fixed assets for the charity's own
use
Othergains/(losses)|0
0|0
0|0
0|0
0|7,590
0|
|**Net Movement in Funds**|**87,518**|**-187**|**-9,216**|**78,115**|**56,402**|
|**Reconciliation of Funds**
Total funds brought forward|2,159,116|240|30,325|2,189,681||
|**Total funds carried forward**|**2,246,634**|**53**|**21,109**|**2,267,796**||
2022 Notes to accounts 31st Dec 22 Examined and Approved by PCC
## **ST. JOHN AND ST. LEONARD P.C.C. BEDFORD.**
## **"Notes to the Financial Statements for the year ended 31st December 2022"**
## **ACCOUNTING POLICIES**
## **1**
## **(a) Basis of accounting**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with applicable accounting standards and the Charities SORP 2015 FRS 102. They follow the historical cost convention except for the valuation of investment assets, which are shown at market value.
## **(b) Funds**
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds that are designated for a particular purpose by the PCC are still unrestricted. Restricted funds are from income that has been accepted subject to conditions about how it may be used. The restricted funds are given names that indicate their purpose and restrictions.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. However, they do not include any accounts of church groups that are simply informal gatherings of church members.
At 31st December 2021 it was recognised that payments had been made from the general fund which should bave been taken from designated or restricted funds. These were adjusted by recorded journal entries.
## **(c) Incoming resources**
## _**Voluntary income and capital sources**_
Collections are recognised as income when they are received by or on behalf of the PCC. Planned giving, under Gift Aid or otherwise, is also only recognised when it is received. Income tax recoverable on Gift Aid donations is recognised at the same time as the gift itself. Grants and legacies are accounted for as soon as the PCC has been notified of its legal entitlement and the amount is quantifiable and the PCC is reasonably certain of receiving it in due course.
The Church of St Johns and St Leonards does not usually engage in fund-raising activities. Some social activities are undertaken for which an admission charge is made (for example Harvest Supper) but these are regarded as part of the Church's outreach. In these circumstances proceeds are sometimes netted off against expenses where it is not reasonably practicable to separate some expenses and receipts (for example occassional refreshments and receipts) and the net cost is charged as a running cost under "Work of the Parish".
## _**Other income**_
Rental income from letting of Church premises is recognised when the rental is due, although since 2020 income has only been recognised when paid. Bank deposit interest is accounted for as it accrues. Other investment income is accounted for when it is due and payable.
## _**Gains and losses on investments**_
Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on a revaluation every 31st December.
## **(d) Resources used**
Grants and donations are accounted for when paid over, or when awarded if the awarding creates a binding obligation on the PCC. The diocesan parish share is accounted for when payable: any amount unpaid at 31 December would be provided for as an operational liability, but St Johns and St Leonards pays it monthly and the amount paid at 31st December 2022 has been confirmed.
## **(e) Fixed assets**
## _**Consecrated land and buildings and moveable church furnishings**_
Consecrated and beneficed property is not included in the accountsin accordance with s.10(2)(a) and (c) of the Charities Act 2011. No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and disclosed at 3c)
## _**Other fixtures, fittings and office equipment**_
Equipment used within the church premises is depreciated on a straight line basis over a period not exceeding four years. Individual items with a purchase price of £2,500 or less are written off when the asset is acquired.
## _**Investments and current assets**_
Investments are valued at market value at 31 December. Amounts owing to the PCC at 31 December in respect of fees, rents or other income such as Gift Aid are shown as debtors, less provision for amounts that may prove uncollectable (including rents not secured). In practice only Gift Aid is included in line with 1(c) above Cash at bank and in hand includes funds on short term deposit.
## _**Valuation of Buildings**_
From 2016 Ecclesiastical Insurance has amended its insurance approach from being based on a given asset value (which has been used as the current asset value in the accounts, to a "limit of claim", which does not provide a defined asset value. From 2016, therefore, the asset value used in these acounts will be based on the latest available valuation, which it was intended would be reviewed every 3 years and adjusted in accordance with recognised valuation increase/decrease criteria. 2016 values are available for all buildings except the St John's Church Building, on which the insurance claim limit has been raised from £5M in 2016 to £7.5M at the end of 2017. Ecclesiatical Insurance have advised that the Archdeacons have been made aware of the change in the basis of insurance. The figures used for valuation for 2022 accounts are those given for St John's Hall by Ecclesiastical Insurance on 30th November 2017, with a similar increase for St Leonard's Church Centre (pro-rata on the figures used for 2016 valuations). Both buildings are insured for a limit of claim of £2.5M. In 2022 it has been decided to continue to use the same valuations as previously
2022 Notes to accounts 31st Dec 22 Examined and Approved by PCC
Page 1
2022 Notes to accounts 31st Dec 22 Examined and Approved by PCC
**----- Start of picture text -----**
ST. JOHN AND ST. LEONARD P.C.C. BEDFORD
2 Notes to the Financial Statements for the year ended 31st December 2022
SORP 2015 references 2022 Direct 2022 2021 Direct 2021 2020 Direct 2020
St Leonards St Leonards St Leonards
Coffee Coffee Coffee
B2 Missionary Societies & Organisations Supported Morning Morning Morning
Kings Ams local Shoe Boxes £250
Ukraine Refugees (Diocese St Albans) £778
Bishops Harvest Appeal (Water for Life) O/Seas £831
Christian Aid (Haiti Earthquake Relief) O/Seas £888
Friends International £500
FACES (Bedford) £500
MacMillan Coffee Morning £50
Family Pastoral Gift £175 £200
SMART / BECHAR £1,110 £300
Children's Society (inc Christingle) £63 100+ £320 175* £355
Malawi Orphan Fund & HoH Gifts O/Seas 400* £900 £100
Tear Fund (Pakistan- Harvest) £610
Tear Fund (Lebanon- Harvest) £895
Tear Fund (East Africa) £50
CMS (SAMS & Parnership) O/Seas £1,000 £300 300+
Romania Shoebox appeal O/Seas in kind in kind In kind
Zambesi Mission O/Seas £300
£400 £5,636 £150 £2,639 £375 £1,950
[held, to be paid in 2021 +]
The "Direct" amounts are outwith these accounts, provided in kind or due to expediamcy (to meet immediate need), but included for the benefit of transparancy. Those
identified* are included in accounts.
Fixed Assets 2022 2021 2020 2019 2018 2017
D1 53 Hillesden Ave, Elstow buildings 89,268 89,268 81,678 81,678 81,678 79,377
a St. John's Hall building & contents 850,000 850,000 850,000 850,000 850,000 850,000
b St. Leonard's Church Centre building & contents 1,075,213 1,075,213 1,075,213 1,075,213 1,075,213 1,075,213
c Fabric Fund CBF Investment 85,291 96,670 84,404 78,952 66,500 67,508
2,099,772 2,111,151 2,091,295 2,085,843 2,073,391 2,072,098
A4
The property values shown for St. John's Church Hall and St. Leonard's Church Centre are taken from figues provided by Ecclesiastical
Insurance at 30th November 2017 as minimum insured amounts for St John's Hall, with a similar increase for St Leonard's Church Centre
pro-rata to the previous valuations. They are both insured for loss limits of £2.5M. Refer to Notes page 1 for further details.
The St John's Church building is insured in a similar manner with a limit of loss of £7.5M , with minimum insured amounts of £4,470,000
and a further £100,000 contents but not included in the statement of assets, which is in accordance with SORP 2015 requirements
The funding of 53 Hillesden Ave is on an Equity Sharing Loan made up as follows: -
Share % 2022 2021 2020 2019 2018 2017
a St. Alban's DBF Pastoral Account 68.97% 198,414 198,414 181,724 181,724 181,724 176,431
St. John and St. Leonard P.C.C. 31.03% 89,268 89,268 81678 81678 81678 79,377
287,682 287,682 263,402 263,402 263,402 255,808
The Fabric Fund capital, of which only the income can be used for the fabric of St. John's Church, comprises 4,128 shares in the
of the Church of England. The value shown is the bid price at 31st December 2022
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**----- Start of picture text -----**
ST. JOHN AND ST. LEONARD P.C.C. BEDFORD
2 Notes to the Financial Statements for the year ended 31st December 2022
SORP 2015 references 2022 Direct 2022 2021 Direct 2021 2020 Direct 2020
St Leonards St Leonards St Leonards
Coffee Coffee Coffee
B2 Missionary Societies & Organisations Supported Morning Morning Morning
Kings Ams local Shoe Boxes £250
Ukraine Refugees (Diocese St Albans) £778
Bishops Harvest Appeal (Water for Life) O/Seas £831
Christian Aid (Haiti Earthquake Relief) O/Seas £888
Friends International £500
FACES (Bedford) £500
MacMillan Coffee Morning £50
Family Pastoral Gift £175 £200
SMART / BECHAR £1,110 £300
Children's Society (inc Christingle) £63 100+ £320 175* £355
Malawi Orphan Fund & HoH Gifts O/Seas 400* £900 £100
Tear Fund (Pakistan- Harvest) £610
Tear Fund (Lebanon- Harvest) £895
Tear Fund (East Africa) £50
CMS (SAMS & Parnership) O/Seas £1,000 £300 300+
Romania Shoebox appeal O/Seas in kind in kind In kind
Zambesi Mission O/Seas £300
£400 £5,636 £150 £2,639 £375 £1,950
[held, to be paid in 2021 +]
The "Direct" amounts are outwith these accounts, provided in kind or due to expediamcy (to meet immediate need), but included for the benefit of transparancy. Those
identified* are included in accounts.
Fixed Assets 2022 2021 2020 2019 2018 2017
D1 53 Hillesden Ave, Elstow buildings 89,268 89,268 81,678 81,678 81,678 79,377
a St. John's Hall building & contents 850,000 850,000 850,000 850,000 850,000 850,000
b St. Leonard's Church Centre building & contents 1,075,213 1,075,213 1,075,213 1,075,213 1,075,213 1,075,213
c Fabric Fund CBF Investment 85,291 96,670 84,404 78,952 66,500 67,508
2,099,772 2,111,151 2,091,295 2,085,843 2,073,391 2,072,098
A4
The property values shown for St. John's Church Hall and St. Leonard's Church Centre are taken from figues provided by Ecclesiastical
Insurance at 30th November 2017 as minimum insured amounts for St John's Hall, with a similar increase for St Leonard's Church Centre
pro-rata to the previous valuations. They are both insured for loss limits of £2.5M. Refer to Notes page 1 for further details.
The St John's Church building is insured in a similar manner with a limit of loss of £7.5M , with minimum insured amounts of £4,470,000
and a further £100,000 contents but not included in the statement of assets, which is in accordance with SORP 2015 requirements
The funding of 53 Hillesden Ave is on an Equity Sharing Loan made up as follows: -
Share % 2022 2021 2020 2019 2018 2017
a St. Alban's DBF Pastoral Account 68.97% 198,414 198,414 181,724 181,724 181,724 176,431
St. John and St. Leonard P.C.C. 31.03% 89,268 89,268 81678 81678 81678 79,377
287,682 287,682 263,402 263,402 263,402 255,808
The Fabric Fund capital, of which only the income can be used for the fabric of St. John's Church, comprises 4,128 shares in the
of the Church of England. The value shown is the bid price at 31st December 2022
**----- End of picture text -----**
**----- Start of picture text -----**
ST. JOHN AND ST. LEONARD P.C.C. BEDFORD
2 Notes to the Financial Statements for the year ended 31st December 2022
SORP 2015 references 2022 Direct 2022 2021 Direct 2021 2020 Direct 2020
St Leonards St Leonards St Leonards
Coffee Coffee Coffee
B2 Missionary Societies & Organisations Supported Morning Morning Morning
Kings Ams local Shoe Boxes £250
Ukraine Refugees (Diocese St Albans) £778
Bishops Harvest Appeal (Water for Life) O/Seas £831
Christian Aid (Haiti Earthquake Relief) O/Seas £888
Friends International £500
FACES (Bedford) £500
MacMillan Coffee Morning £50
Family Pastoral Gift £175 £200
SMART / BECHAR £1,110 £300
Children's Society (inc Christingle) £63 100+ £320 175* £355
Malawi Orphan Fund & HoH Gifts O/Seas 400* £900 £100
Tear Fund (Pakistan- Harvest) £610
Tear Fund (Lebanon- Harvest) £895
Tear Fund (East Africa) £50
CMS (SAMS & Parnership) O/Seas £1,000 £300 300+
Romania Shoebox appeal O/Seas in kind in kind In kind
Zambesi Mission O/Seas £300
£400 £5,636 £150 £2,639 £375 £1,950
[held, to be paid in 2021 +]
The "Direct" amounts are outwith these accounts, provided in kind or due to expediamcy (to meet immediate need), but included for the benefit of transparancy. Those
identified* are included in accounts.
Fixed Assets 2022 2021 2020 2019 2018 2017
D1 53 Hillesden Ave, Elstow buildings 89,268 89,268 81,678 81,678 81,678 79,377
a St. John's Hall building & contents 850,000 850,000 850,000 850,000 850,000 850,000
b St. Leonard's Church Centre building & contents 1,075,213 1,075,213 1,075,213 1,075,213 1,075,213 1,075,213
c Fabric Fund CBF Investment 85,291 96,670 84,404 78,952 66,500 67,508
2,099,772 2,111,151 2,091,295 2,085,843 2,073,391 2,072,098
A4
The property values shown for St. John's Church Hall and St. Leonard's Church Centre are taken from figues provided by Ecclesiastical
Insurance at 30th November 2017 as minimum insured amounts for St John's Hall, with a similar increase for St Leonard's Church Centre
pro-rata to the previous valuations. They are both insured for loss limits of £2.5M. Refer to Notes page 1 for further details.
The St John's Church building is insured in a similar manner with a limit of loss of £7.5M , with minimum insured amounts of £4,470,000
and a further £100,000 contents but not included in the statement of assets, which is in accordance with SORP 2015 requirements
The funding of 53 Hillesden Ave is on an Equity Sharing Loan made up as follows: -
Share % 2022 2021 2020 2019 2018 2017
a St. Alban's DBF Pastoral Account 68.97% 198,414 198,414 181,724 181,724 181,724 176,431
St. John and St. Leonard P.C.C. 31.03% 89,268 89,268 81678 81678 81678 79,377
287,682 287,682 263,402 263,402 263,402 255,808
The Fabric Fund capital, of which only the income can be used for the fabric of St. John's Church, comprises 4,128 shares in the
of the Church of England. The value shown is the bid price at 31st December 2022
**----- End of picture text -----**
Page 1 2022 Notes to accounts 31st Dec 22 Examined and Approved by PCC
## **Church Workers Pension Fund (CWPF) FRS102 Wording - December 2022 Year End**
**The PCC of St John and St Leonard Bedford** participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.
CWPF has two sections:
1. the Defined Benefits Scheme
2. the Pension Builder Scheme, which has two subsections;
- a. a deferred annuity section known as Pension Builder Classic, and,
- b. a cash balance section known as Pension Builder 2014.
## **Pension Builder Scheme**
Both sections of the Pension Builder Scheme are classed as defined benefit schemes.
_**Pension Builder Classic**_ provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.
_**Pension Builder 2014**_ is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable **(2022: £1,150, 2021: £1,515).**
A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022.
For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 10.1% following improvements in the funding position over 2022. There is no requirement for deficit payments at the current time.
For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.
The legal structure of the scheme is such that if another employer fails, **The PCC of St John and St Leonard Bedford** could become responsible for paying a share of the failed employer’s pension liabilities.
To:
The Par(Khial Church Council of
Bedford St John & St Leonard
13 The Furlong
Putnoe
Bedford
MK418EE
01234- 354915
2 March 2023
Inde
ndent Eumiaees R
rt to the Parochial Church Council of Bedford
St John & St Leonard
. tered Cbari
N(L 1131545
This report on the accounts of the PCC for the year ended 31 DeCell 2022
as described in the Annual Rerl iluding tk 2 pag&8 of note8 the Balance Sh¢et
(I page). the SOFA rew)rt (I page) and the FRS102 DisclOe Notice in respect of the
Chutch Workers. Pension Fund (I page) is in reSpt of an examination caTTied out in
accordance with the Church Accounting Regulations ('the Regulations.) and
S.145 of the Ckwities Art 2011 ('the Act,).
Respective responsibilities of the PCC and the ezxminer
As members of the PCC you are resw)nsible for the preparation of the account4 you
consider that the audit requirement of the Regul*ions and S.144(2) of the Act does not
apply. It is my responsibility to i&we this rewrt oo those in aco)rdanc£ with
the tenns of the Regulations.
Basis of this rgrt
My examination was carried (Ktt in acc1)rdae with the General Directions given by
the Charity Commission under S.145(5Kb) of the Act and to be found in the Church
guidance. 2(K16 edttion. That examination includes a review of the accounting records
kept by the PCC and a conwison of the accounts with those reo)rds. It also includes
considering any unuwal items or disdoreS In the a{xts a1 se£king explanations
from you as trustees concerning any ch matters. The procedures undertaken do not
provide all the evidence that would be wuir&l in an audiL and nseqUentY I do not
express an audit opinion on the view given by the acc(xllts.
Independent examinerfs statement
In co[eCtion with tlly ¢XaMinatio no matter has CA)ll to my attention..
i. which gives me reasonable cause to tdieve that in any material respect the
requirements
to keep accounting re£ords in accordance with S.130 of the Act; and
to prepare a¢Unts which accL>rd with the accounting records and comply
with the requirements of the Act and the Regulations have not been met:
or
li to whicty in my Opinio attention should be drawn in order to enable a proper
I wish to again pIace on record my ltUde to David lambert and Angela Locke for
their considerable a&8iStanc£ in this ewcise.
p£
(BarTie Frost)
## to the people of the Parish of Bedford, St John and St Leonard
for your ongoing support of the cost of ministry in your Parish and across the Diocese. Maintaining this ministry would not be possible without your continuing generosity.
The amount of Parish Share paid in 2022 was:
## £57 661 ,
Bishop of St Albans Diocesan Secretary