THE PAROCHIAL CHURCH COUNCIL OF
THE ECCLESIASTICAL PARISH OF
HARPENDEN ST JOHN
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2021
CONTENTS
| CONTENTS | |
|---|---|
| Page | |
| Trustees’ Report | 2 |
| Independent examiner's report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 – 19 |
The Parochial Church Council of the Ecclesiastical Parish of Harpenden St John is registered with the Charity Commissioners for England and Wales (Charity no. 1131603)
1
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Aims and purposes
St John’s Parochial Church Council (“the PCC”) has the responsibility of promoting the whole mission of the Church within the ecclesiastical parish: pastoral, evangelistic, social and ecumenical. The PCC is also responsible for the maintenance of the Parish Hall.
The PCC is committed to enabling as many people as possible to worship at our church and become part of our church community at St John’s. The Ministry Team, in conjunction with the PCC, maintains an overview of worship and makes suggestions on how our worship 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.
As trustees of a registered charity, the PCC must report each year in our trustees’ annual report on how we have carried out our charity’s purposes for the public benefit, which we set out in this trustees’ report. We consider that we have complied with our duty to have due regard to the Charity Commission's guidance on the meaning and scope of “public benefit”, when exercising any powers or duties to which the guidance is relevant.
When planning our activities for the year, we have considered the Charity Commission’s guidance and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable parishioners to live out their faith as part of our parish community through:
-
Worship and prayer; learning about the gospel; and developing their knowledge and trust in Jesus Christ, the crucified and glorified Lord
-
Provision and pastoral care for people living in the parish
-
Missionary and outreach work.
To facilitate this work it is important that we maintain the fabric of the Church of St John the Baptist and the Parish Hall.
Achievements and performance
The PCC is keen to offer a wide range of services during the week and over the course of the year that our community may find both beneficial and spiritually fulfilling. For example, we offer Common Worship Morning and Evening Prayer on weekdays, but in Ordinary Time have also used the Northumbrian Community’s Daily Celtic Prayer.
We normally offer All Age Worship on the first Sunday of the month which involves more people in the planning and execution of these services. In addition, we normally offer a range of evening worship, including Parish Evensong from the Book of Common Prayer, as well as Taizé-style and Northumbrian-style worship at least once a month which continues to be well received.
The church is normally open daily from 9am to 5pm .
The onset of the Covid-19 pandemic in early 2020 caused significant disruption to our normal activities and caused the PCC to rethink the way those activities were undertaken. It has been our priority and responsibility throughout the pandemic to keep our congregation safe and to follow government and Church of England guidelines. Whilst it has, during 2021, been possible to resume some of our services, we have erred on the side of caution.
2
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
Achievements and performance (continued)
Until the induction of our new Vicar and with the help of visiting clergy, we were able to hold a Parish Eucharist every Sunday morning at 9.30am. Approximately once a month, a short afternoon service for families was held and Faith and Light services restarted. It was not possible to restart Junior Church meetings (normally during the Sunday service at 9.30am) .
The PCC seeks to ensure that all are welcomed at our regular services, wherever possible. At present we have 173 on the Church Electoral Roll, 108 of whom are resident in the Parish and 65 of whom have stated their eligibility is due to six months or more habitual worship. Since the previously reported number of 177, 4 members have died, 7 have resigned and 7 were added.
In addition to our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the amazing gift of life, in marriage services public vows are exchanged with God’s blessing and through funeral services family and friends express their deep sorrow but also give thanks for the life which is now completed and to commend the person into the gracious hands of God. During the year, there was 1 wedding, 4 baptisms, 15 funerals, 2 crematorium services and 9 burials of ashes.
Faith and Light, which provides an opportunity for adults with learning difficulties to worship in an appropriate and accessible environment, continued to meet.
The Parish was in vacancy until 12 September 2021 when Rev T H Vickers was Instituted, Inducted and Installed as Vicar.
Structure, governance and management of the PCC
The PCC is a corporate body established by the Church of England. It operates under the Parochial Church Council Powers Measure and is a registered charity. The appointment of PCC members is governed by and set out in the Church Representation Rules. All members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. Certain members of the PCC are allocated specific responsibility for some of the matters which affect the parish, e.g. Safeguarding and Health & Safety. These individuals attend appropriate training courses provided by the Diocese where necessary and report back to the PCC as a body.
The PCC meet seven times a year and attendance at meetings was 84% of the maximum possible number of 20.
Prior to each PCC meeting, a Standing Committee (comprising the incumbent, churchwardens, deputy churchwardens, Treasurer and Secretary) meets to draw up the agenda of items to be discussed. Approximately two weeks before a meeting, all PCC members receive the agenda, the minutes of any subcommittee meetings that have taken place since the last meeting and any briefing documents for items under discussion. Within two weeks of a PCC meeting, minutes of that meeting are circulated to all members. These minutes go on public display on the noticeboard in the porch, once they have been formally approved at the following PCC meeting.
3
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
Structure, governance and management of the PCC (continued)
The PCC devolves much of its work to teams and all members of the PCC, as well as further members of the congregation with particular skills or interests, are invited to sit on the teams, which meet on a regular basis (or liaise electronically). The teams are: Communications, Reaching New People (Evangelism), Worship, Pastoral, Ecochurch, Children & Youth, Finance, Fabric, and Parish Centre. Each team has a chair and secretary and operates within agreed terms of reference, produces written notes, and brings proposals to and provides updates at PCC meetings. Members of the PCC sit on both Deanery and Diocesan Synods providing an important link between the parish and the wider structures of the Church of England.
A large number of group activities take place at St John’s, led by volunteers of both talent and commitment. These provide a range of services to benefit members of the congregation and the wider parish community. Details of these groups can be found on our website (www.stjohnsharpenden.org.uk). We publish a free parish magazine quarterly which is distributed to every home and business within the parish and this publicises our church service times and forthcoming events and contains articles and reports of interest. Since the start of the pandemic, the magazine has been published online and deliveries to every house in the parish have now recoomenced. We also communicate news and events to over 200 members of the congregation via a weekly e newsletter.
Main focus of the PCC this year
At its meetings this year, the PCC has carried out the necessary formalities such as appointing its officers and reviewing its committee structure. There continued to be a focus on Safeguarding and all members of the PCC undertook the required level of training as provided by the Diocese. The Safeguarding and Health & Safety policies were both reviewed and updated where necessary.
Fundraising efforts for our new parish Centre were paused during the pandemic but these will be restarted in 2022.
Church Concerts
The PCC is keen for the church to be kept open to the community for personal prayer and are also delighted to see it used for musical events. Our well-established annual series of Coffee Concerts held on Saturday mornings at 10.30 a.m. were unfortunately put on hold as a result of the pandemic. Music is a central element of St John’s and we are lucky to benefit from a broad range of talented and enthusiastic musicians in the community.
The Parish Hall
During the year and with regard to national and Church of England advice, the hall was reopened for church use and also for outside hire. We have welcomed back a number of regular hirers.
Pastoral Care
Some members of our parish are unable to attend church due to sickness or age. Those who request it received Home Communions from the Ministry Team.
During the pandemic the St John’s pastoral group supported the house-bound, bereaved and sick with regular phone calls. As restrictions eased, most of the other initiatives have now been restarted.
4
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
Structure, governance and management of the PCC (continued)
Mission and Evangelism
Helping those in need is a demonstration of our faith, and the PCC will donate a part of its stewardship income received in 2021 to the various charities shortly to be agreed by the PCC. The Advent book group took place on Zoom, with plans for another discussion group during Lent.
Ecumenical Relations
St John’s is a member of Churches Together in Harpenden.
The ministry team at St John’s continues to have meaningful links with Southdown Methodist Church, the minsters meeting regularly for coffee, and sharing in events through Lent and Advent.
Financial Review
Total income during 2021 was £257,223 (2020: £287,833), a reduction of £30,610 or 11% compared to the prior year. This reduction was mainly caused by donations to the Parish Centre falling by £59,736 to £76,694 (2020: £136,430) due to a lower level of one-off donations during 2021 compared to 2020. Excluding the Parish Centre, income rose by £29,126 or 19% to £180,529 (2020: £151,403) assisted by the letting of the property at Linwood Road, which generated £17,345 (2020: nil) and a one-off receipt of tax relief on a legacy from prior years, which amounted to £4,787 (2020: nil). Excluding both of these one-offs, underlying income rose by £6,994 or 5%.
Total expenditure during 2021 grew by £5,595 or 3% to £178,448 (2020: £172,853). The largest item of expenditure was the parish share of £98,189 (2020: £107,731), with the reduction of £9,542 being due to the vacancy during part of 2021. Most other costs grew in the period as activity levels increased following a very subdued 2020. In addition, several one-off costs were incurred related to improving the audio equipment in Church, maintenance of the Hall and preparation for the letting of Linwood Road.
Our planned missionary giving of 10% of our voluntary income to outside charities in 2021 rose by 4% to £13,586 (2020: £13,116) in addition to specific campaigns in support of Toilet Twinning and the Christmas Appeal for Christian Aid.
The net of the total income and total expenditure for 2021 was a net surplus of £78,775 (2020: £114,980). However, £76,694 of this was for the new Parish Centre (2020: £136,430), with the remaining activities generating a small surplus of £2,081 (2020: deficit of £21,450). As a result of the net surplus, total net assets as at 31 December 2021 of £433,125 are £78,775 higher than total net assets as at 1 January 2021 of £354,350. Total net assets are represented by general, designated, and restricted funds.
General funds decreased by £1,967 from £42,572 as at 1 January 2021 to £40,605 as at 31 December 2021. This represents around three months of ongoing expenditure.
Designated funds increased by £4,071 from £160,667 as at 1 January 2021 to £164,748 as at 31 December 2021. This increase was mainly due to an increase in the legacy fund of £4,796 from a tax receipt from a previous legacy, and a decrease of £700 caused by the closure of the St John’s Players designated fund and transfer back to the General fund, which was approved by the PCC in 2021.
Restricted funds increased by £76,671 from £151,101 as at 1 January 2021 to £227,772 as at 31 December 2021, due principally to donations received for the Parish Centre.
5
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
Outlook for the future
The financial position of the PCC as at 31 December 2021 remains sound, with improvements made to the underlying structural deficit noted previously. We have been helped considerably by the rental income from Linwood Road, which will fall away should a new Curate be appointed, and further effort is therefore needed in order to establish a financially sustainable position.
The trustees consider that the PCC is a going concern as at the date of approving the 2021 accounts. This is based on considering the level of funds held, the breadth and financial position of its donor base, known or anticipated future changes to either income or expenditure, and planned future capital projects. The PCC has adopted a budget for 2022 which anticipates further improvements in the underlying deficit although includes budgets for capital costs expected in relation to the Church porch and investment in new audiovideo equipment. The PCC expects that such one-off projects, if approved by the PCC, will be partly funded by specific fund-raising campaigns and therefore anticipates that its reserves position will remain healthy into the future.
Reserves policy
The PCC seeks to operate on a balanced budget basis but periodically sets aside such amounts as it deems prudent to meet anticipated abnormal expenditure. Such amounts are held in designated funds and are represented by bank balances and accounts receivable within the general assets of the PCC. It is the policy of the PCC to hold in general reserves at least the equivalent amount of two months of general running costs, which is currently approximately £30,000.
ADMINISTRATIVE INFORMATION
St John’s Church is situated on St John’s Road, Harpenden, Hertfordshire. It is part of the Diocese of St. Albans within the Church of England.
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission, number 1131603.
PCC members who have served from 1 January 2021 until the date this report was approved are:
Vicar Council Members Tim Vickers (from 12 September 2021) Naomi Burnett Berkeley Zych (until February 2021) Bryan Coventry Andrew Harbord Readers Nick Luckett Lauryn Awbrey Liz Macdonald Anne Edwards (also Diocesan and Deanery Synods) Dawn Mason David Nye (also Deanery Synod) Bill Moore Martin Myers Churchwardens Liz Newell James Hillman Heather Nye Jane Donati Liz Sergeant
Secretary Jacky Dodd (also Council member)
Diocesan and Deanery Synod Member Michael Readman
Treasurer
Tim Coleman (resigned 11 February 2022)
6
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST JOHN HARPENDEN
I report to the trustees on my examination of the financial statements of the PCC for the year ended 31 December 2021, which are set out on pages 9 to 19.
Responsibilities and basis of report
As the charity trustees of the PCC you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). The PCC considers that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed.
I report in respect of my examination of the PCC’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the PCC as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Alexandra Dales
83 Coleswood Road Harpenden AL5 1EG
Date: 15 March 2022
7
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021
| Note INCOMING RESOURCES Incoming resources from generated funds: Voluntary income 2 Activities for generating funds 3 Investment income 4 Incoming resources from church activities 5 Total incoming resources RESOURCES EXPENDED Cost of church activities Missionary Giving 6 Parish Share 6 Fabric and Running Costs 6 Mission & Education 6 Staff Costs 6 Other costs 6 Total resources expended Transfers between funds 12 Net income/(expenditure) for year RECONCILIATION OF FUNDS Total funds at 1 Jan 2021 Total funds at 31 Dec 2021 |
Unrestricted Funds General Designated £ £ 138,674 4,787 26,526 - 61 9 165,261 4,796 10,135 337 175,396 5,133 14,828 - 98,189 - 32,627 - 4,361 - 21,425 - 6,633 362 178,063 362 700 (700) (1,967) 4,071 42,572 160,677 40,605 164,748 |
Restricted Funds £ 76,694 - - 76,694 - 76,694 - - - 23 - - 23 - 76,671 151,101 227,772 |
TOTAL 2021 £ 220,155 26,526 70 246,751 10,472 257,223 14,828 98,189 32,627 4,384 21,425 6,995 178,448 - 78,775 354,350 433,125 |
2020 (Note 15) £ 271,442 7,004 466 |
|---|---|---|---|---|
| 278,912 8,921 |
||||
| 287,833 | ||||
| 13,116 107,731 25,908 1,833 20,541 3,724 |
||||
| 172,853 | ||||
| - | ||||
| 114,980 239,370 |
||||
| 354,350 |
The notes on pages 10 to 18 form part of these financial statements.
8
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
BALANCE SHEET AS AT 31 DECEMBER 2021
| Note FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 9 Bank and cash balances CURRENT LIABILITIES Creditors payable within one year 10 NET CURRENT ASSETS TOTAL NET ASSETS THE FUNDS OF THE CHARITY Unrestricted income funds: General 11 Designated 12 Total Restricted income funds: 13 |
2021 £ 63,888 9,302 376,677 |
2020 £ 63,888 8,148 298,268 |
|---|---|---|
| 385,979 (16,742) 369,237 433,125 40,605 164,748 |
306,416 (15,954) |
|
| 290,462 | ||
| 354,350 | ||
| 42,572 160,677 |
||
| 205,353 227,772 433,125 |
203,249 151,101 |
|
| 354,350 |
9
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
1 ACCOUNTING POLICIES
Basis of preparation
The PCC is a public benefit entity within the meaning of Financial Reporting Standard 102 (FRS 102). The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with FRS 102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).
FRS 102 and the SORP (FRS 102) were adopted for the first time in 2016. Their adoption had no material impact on the financial statements and no previously reported amounts have been restated.
The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
These financial statements are prepared on the basis of the PCC being a going concern. The trustees make their own assessment of the PCC’s ability to continue as a going concern to assure themselves of the validity of this assumption when preparing accounts. In making this assessment, the trustees take into account all available information about the future for at least, but not limited to, 12 months from the date the accounts are approved. There are no material uncertainties about the PCC’s ability to continue. In addition, as at the date of approval of these accounts, there are no contractual commitments in relation to the new Parish Centre, and its development will be conditional on successful fundraising.
Funds
Unrestricted funds represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its general reserves as disclosed in the trustees’ report.
Restricted funds represent income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
Incoming resources
Income and endowments are included in the Statement of Financial Activities (SOFA) when:
-
the PCC becomes legally entitled to the use of the resources;
-
and inflow of economic benefit is probable; and
-
the monetary value can be measured with sufficient reliability.
Planned giving, collections and donations are therefore generally recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received.
Grants and legacies are accounted for when the PCC is legally entitled to the amounts due.
Rental income from the letting of the church, the church hall, and the property in Linwood Road is recognised when the rental is due.
10
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
1 ACCOUNTING POLICIES (continued)
Incoming resources (continued)
Interest income is accrued.
All other income is recognised when it is receivable.
Resources expended
All other expenditure is generally recognised when it is incurred and is accounted for gross.
Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.
The diocesan parish share is accounted for when due.
Fixed assets
Consecrated and benefice property is not included in the accounts in accordance with s.10 (2) (a) of the Charities Act 2011. Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). Such assets are not valued in the financial statements. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the statement of financial activities.
The Church Hall has been fully depreciated, however as it is still in use and is providing economic benefit through rental income it has been retained on the balance sheet but with a valuation of £nil.
The Linwood Road property is held at cost. The land element of the property is not depreciated in accordance with the applicable financial reporting standards. Whilst buildings are ordinarily depreciated, no depreciation is provided on the building element of the property as the currently estimated residual value of the property is not less than its carrying amount and the remaining useful life of the property currently exceeds 50 years, and therefore any depreciation charge would be immaterial.
At each reporting date an assessment is carried out of whether there is any indication that an asset should be written down (i.e. whether the carrying amount on the balance sheet is more than its recoverable amount). If there is no indication that an asset should be written down, it is not necessary to estimate the recoverable amount.
11
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
| 2 3 4 5 |
Unrestricted Funds General Designated £ £ |
Unrestricted Funds General Designated £ £ |
Restricted Funds £ |
TOTAL 2021 £ |
TOTAL 2021 £ |
TOTAL 2020 £ 96,046 23,139 8,337 3,644 3,846 - 111,697 24,733 |
|
|---|---|---|---|---|---|---|---|
| VOLUNTARY INCOME | |||||||
| Planned Giving: | |||||||
Gift Aid donations |
101,841 | - | - | 101,841 | |||
| Tax recoverable | 24,750 | - | - | 24,750 | |||
| Non gift aid donations | 6,544 | - | - | 6,544 | |||
Collections (open plate) |
2,729 | - | - | 2,729 | |||
| Donations, appeals etc. | 2,810 | - | - | 2,810 | |||
| Legacies | - | 4,787 | - | 4,787 | |||
Parish Centre fundraising |
- | - | 61,893 | 61,893 | |||
Tax recoverable on Parish Centre funds |
- | - | 14,801 | 14,801 | |||
| 138,674 |
4,787 |
76,694 |
220,155 | 271,442 | |||
| 6,002 - - 1,002 |
|||||||
| ACTIVITIES FOR GENERATING FUNDS | |||||||
| Church Hall lettings (non-church activities) | 7,441 | - | - | 7,441 | |||
Fundraising Events |
1,444 | - | - | 1,444 | |||
Linwood Road property rental income |
17,345 | - | - | 17,345 | |||
| Other Income and funds generated | 296 | - | - | 296 | |||
| 26,526 |
- |
- |
26,526 | 7,004 | |||
| 466 | |||||||
| INVESTMENT INCOME | |||||||
| Bank interest | 61 | 9 | - | 70 | |||
| 61 |
9 |
- |
70 | 466 | |||
| INCOME FROM CHURCH | |||||||
| ACTIVITIES | 175 36 4,398 4,312 |
||||||
| Flower Guild income | - | 337 | - | 337 | |||
| Income from Social events | 65 | - | - | 65 | |||
| Parish Magazine advertising | 2,990 | - | - | 2,990 | |||
Fees for Weddings & Funerals |
7,080 | - | - | 7,080 | |||
| 10,135 | 337 | - | 10,472 | 8,921 |
12
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
| Unrestricted Funds General £ 6 COSTS OF CHURCH ACTIVITIES Missionary and Charitable giving (also see note 7) Relief and development agencies 14,828 14,828 Parish share 98,189 Fabric and running costs: Church running costs 5,418 Church maintenance 6,790 Organ/piano tuning & maint. 555 Grounds upkeep - Hall running costs 3,695 Hall maintenance 3,872 Vicarage running costs 1,242 Linwood Road property upkeep 5,401 Upkeep of services 1,252 Parish Office Admin Costs 4,402 32,627 Mission & Education Parish magazine 3,552 Pastoral and MAP 309 Education 500 4,361 Staff Costs Working expenses of incumbent 225 Assistant staff expenses 77 Wages and salaries 21,123 21,425 Other costs Flower Guild expenditure - Promotional and communications 49 Sundry expenses 2,534 Wedding & funeral fees to Diocese 2,544 Costs of fund-raising 288 Bank charges 158 Development of new parish centre - Vacancy costs 1,060 6,633 |
Restricted Funds £ - - - - - - - - - - - - - - - - 23 23 - - - - - - - - - - - - - |
TOTAL 2021 £ 14,828 14,828 98,189 5,418 6,790 555 - 3,695 3,872 1,242 5,401 1,252 4,402 32,627 3,552 309 523 4,384 225 77 21,123 21,425 362 49 2,534 2,544 288 158 - 1,060 6,995 |
TOTAL 2020 £ |
||
|---|---|---|---|---|---|
Designated £ |
Restricted Funds £ |
||||
| Relief and development agencies | - | - | 13,116 | ||
| - | - | 13,116 | |||
| Parish share | - | - | 107,731 | ||
| Fabric and running costs: | |||||
| Church running costs | - | - | 6,053 | ||
| Church maintenance | - | - | 3,350 | ||
| Organ/piano tuning & maint. | - | - | 632 | ||
| Grounds upkeep | - | - | 1,040 | ||
| Hall running costs | - | - | 3,193 | ||
| Hall maintenance | - | - | 3,293 | ||
| Vicarage running costs | - | - | - | ||
| Linwood Road property upkeep | - | - | 2,437 | ||
| Upkeep of services | - | - | 1,756 | ||
| Parish Office Admin Costs | - | - | 4,154 | ||
| - | - | 25,908 | |||
| Mission & Education | |||||
| Parish magazine | - | - | 1,288 | ||
| Pastoral and MAP | - | - | 36 | ||
| Education | - | 23 | 509 | ||
| - | 23 | 1,833 | |||
| Staff Costs | |||||
| Working expenses of incumbent | - | - | 704 | ||
| Assistant staff expenses | - | - | 69 | ||
| Wages and salaries | - | - | 19,768 | ||
| - | - | 20,541 | |||
| Other costs | |||||
| Flower Guild expenditure | 362 | - | 278 | ||
| Promotional and communications | - | - | 54 | ||
| Sundry expenses | - | - | 647 | ||
| Wedding & funeral fees to Diocese Costs of fund-raising Bank charges Development of new parish centre Vacancy costs |
- - - - - |
- | 1,687 | ||
| - | 168 | ||||
| - | 244 | ||||
| - | 646 | ||||
| - | - | ||||
| 362 | - | 3,724 |
During the above years the PCC employed an organist, church hall cleaner, and a parish office administrator. There are no employees who received employee benefits of more than £60,000.
13
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
| 7 MISSIONARY AND CHARITABLE GIVING The missionary and charitable giving is made up of the following donations Relief and development agencies Toilet Twinning Christian Aid Accrual for 2021 Charitable Giving Azalea Young Carers in Hertfordshire Royal Hospital for Neuro-Disability Rennie Grove Hospice Care 8 TANGIBLE FIXED ASSETS Linwood Road property Actual/ deemed cost: £ Brought forward at 1 January 63,888 Carried forward 31 December 63,888 Depreciation: Brought forward at 1 January - Charge for year - Carried forward 31 December - Carrying value at 31 December 63,888 |
Church Hall £ 48,299 48,299 (48,299) - (48,299) - |
2021 £ 614 628 13,586 - - - - 14,828 TOTAL 2021 £ 112,187 112,187 (48,299) - (48,299) 63,888 |
2020 £ |
|---|---|---|---|
| - | |||
| - | |||
| - | |||
| 3,279 | |||
| 3,279 | |||
| 3,279 | |||
| 3,279 | |||
| 13,116 | |||
| 2020 £ 112,187 |
|||
| 112,187 | |||
| (48,299) - |
|||
| (48,299) | |||
| 63,888 |
The Curate's House at 2 Linwood Road was independently valued on 2 March 2010 at £380,000
| 9 DEBTORS Gift Aid Tax recoverable Prepayments and accrued income 10 CREDITORS Outside giving Accruals and deferred income Other creditors |
2021 £ 7,874 1,428 9,302 2021 £ 14,213 1,789 740 16,742 |
2020 £ 7,499 649 |
|---|---|---|
| 8,148 | ||
| 2020 £ 13,116 2,190 648 |
||
| 15,954 |
14
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
| 021 (continued) | ||
|---|---|---|
| 11 GENERAL FUNDS Brought forward at 1 January Transfer from Designated funds Other movements in general funds Carried forward at 31 December 12 DESIGNATED FUNDS The PCC operates seven Designated Funds: Parish Centre Organ - Reserve to fund future organ repairs Legacies - Legacies received and spent Flower Guild St John's Players Fabric reserve Linwood Road property |
2021 £ 42,572 700 (2,667) 40,605 2021 £ 6,988 21,045 48,777 298 - 23,752 63,888 164,748 |
2020 £ 63,348 - (20,776) |
| 42,572 | ||
| 2020 £ 6,988 21,045 43,981 323 700 23,752 63,888 |
||
| 160,677 |
The movements on the Designated Funds during 2021 were as follows:
| Brought forward at 1 Jan 2021 Income Expenditure Transfer to General fund Carried forward at 31 Dec 2021 Brought forward at 1 Jan 2021 Income Expenditure Transfer to General fund Carried forward at 31 Dec 2021 |
Parish Centre £ 6,988 - - - 6,988 St Johns Players £ 700 - - (700) - |
Organ £ 21,045 - - - 21,045 Fabric £ 23,752 - - - 23,752 |
Legacies £ 43,981 4,796 - - 48,777 Linwood Road property £ 63,888 - - - **63,888 ** |
Flower Guild £ 323 337 (362) - |
|---|---|---|---|---|
| 298 | ||||
| TOTAL 2021 £ 160,677 5,133 (362) (700) |
||||
| 164,748 |
15
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
DESIGNATED FUNDS (continued)
The movements on the Designated Funds during 2020 were as follows:
| Brought forward at 1 Jan 2020 Income Expenditure Carried forward at 31 Dec 2020 Brought forward at 1 Jan 2020 Income Expenditure Carried forward at 31 Dec 2020 |
Parish Centre £ 7,634 - (646) 6,988 St Johns Players £ 700 - - 700 |
Organ £ 21,045 - - 21,045 Fabric £ 23,752 - - 23,752 |
Legacies £ 43,906 75 - 43,981 Linwood Rd property £ 63,888 - - **63,888 ** |
Flower Guild £ 426 175 (278) |
|---|---|---|---|---|
| 323 | ||||
| TOTAL 2020 £ 161,351 250 (924) |
||||
| 160,677 |
16
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
13 RESTRICTED FUNDS
| RESTRICTED FUNDS | ||
|---|---|---|
| Parish Centre Choir Fund Education Fund |
2021 £ 223,124 3,671 977 227,772 |
2020 £ 146,430 3,671 1,000 |
| 151,101 |
The movements on the Restricted Funds during 2021 were as follows:
| Brought forward at 1 January 2021 Voluntary Income Expenditure Carried forward at 31 December 2021 |
Parish centre £ 146,430 76,694 - 223,124 |
Education Fund £ 1,000 - (23) 977 |
Choir Fund £ 3,671 - - 3,671 |
TOTAL 2021 £ 151,101 76,694 (23) |
|---|---|---|---|---|
| 227,772 |
The movements on the Restricted Funds during 2020 were as follows:
| Brought forward at 1 January 2020 Voluntary Income Expenditure Carried forward at 31 December 2020 |
Parish centre £ 10,000 136,430 - 146,430 |
Education Fund £ 1,000 - - 1,000 |
Choir Fund £ 3,671 - - 3,671 |
TOTAL 2020 £ 14,671 136,430 - |
|---|---|---|---|---|
| 151,101 |
The PCC accounts include certain Restricted Funds, where the monies can only be used for the specific purpose for which they were entrusted to the PCC. These monies are not at the disposal of the PCC for any other purpose, and represent:
14 PAYMENTS TO TRUSTEES
Members of the Ministry Team who were also members of the PCC were reimbursed working expenses, relating primarily to travel expenses, totalling £185 (2020 £704).
17
PAROCHIAL CHURCH COUNCIL OF HARPENDEN ST JOHN
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)
15 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
| INCOMING RESOURCES Incoming resources from generated funds: Voluntary income 2 Activities for generating funds 3 Investment income 4 Incoming resources from church activities 5 Total incoming resources RESOURCES EXPENDED Cost of church activities Missionary Giving 6 Parish Share 6 Fabric and Running Costs 6 Mission & Education 6 Staff Costs 6 Other costs 6 Total resources expended Transfers between funds Net income/(expenditure) for year RECONCILIATION OF FUNDS Total funds at 1 Jan 2020 Total funds at 31 Dec 2020 |
Unrestricted Funds General Designated £ £ 135,012 - 7,004 - 391 75 142,407 75 8,746 175 151,153 250 13,116 - 107,731 - 25,908 - 1,833 - 20,541 - 2,800 924 171,929 924 - - (20,776) (674) 63,348 161,351 42,572 160,677 |
Restricted Funds £ 136,430 - - 136,430 - 136,430 - - - - - - - - 136,430 14,671 151,101 |
TOTAL 2020 £ 271,442 7,004 466 |
|---|---|---|---|
| 278,912 8,921 |
|||
| 287,833 | |||
| 13,116 107,731 25,908 1,833 20,541 3,724 |
|||
| 172,853 | |||
| - | |||
| 114,980 239,370 |
|||
| 354,350 |
18