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2021-12-31-accounts

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 2021

Charity Number : 1131650

Edmund Carr LLP Chartered Accountants 146 New London Road Chelmsford Essex

CM2 0AW

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

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CONTENTS PAGE
Trustees' annual report 1
Independent Examiner's report to the Trustees 10
Statement of financial activities 11
Balance sheet 12
Notes to the financial statements 13
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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

TRUSTEES' ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2021

OBJECTIVES AND ACTIVITIES

Legal and Administrative Information

The PCC is a body corporate (PCC Powers Measure 1956 and Church Representation Rules 2006) and a charity currently registered with the Charity Commission Registered Charity Number 1131650.

Parish Name The Billericay and Little Burstead Team Ministry Diocese & Diocesan Parish Code Chelmsford 10.03 Deanery Basildon Archdeanery Southend Episcopal Area Bradwell Address c/o Emmanuel, Laindon Road, Billericay, Essex. CM12 9LD Website www.billericaychurches.org Independent Examiner Edmund Carr LLP, 146 New London Road, Chelmsford, Essex, CM2 0AW

Aims of the Organisation

The Parochial Church Council (Powers) Measure 1956, section 2, directs that a Parochial Church Council (i.e. The Billericay & Little Burstead Team Ministry), has the responsibility of co-operating with the Rector,

alongside the Team Vicars, in promoting within the ecclesiastical parish the whole mission of the Church: - Pastoral: to look after, and care for, the needs of individual people;

The PCC also has responsibility to maintain all church buildings and grounds. Thus, the prime purpose of the church is to maintain and develop the community of Christian believers and to use the strength of that community to promote the beliefs of and in Christ through outreach, care for those in need, and by contributing in practical and Christian ways to the community. Naturally, this will involve our engagement in such issues as Mission, Teaching, Nurture and Christian Stewardship - such as the giving of our Time, Talents and Financial Resources. All of this should be seen as part of our common Christian discipleship and not just for those who are particularly keen, willing, and able. In addition, our support of missionary activities (both at home and overseas) should fulfil a clear and integral part of our communal life as the family of God here in The Billericay and Little Burstead Team Ministry.

The principal way in which the PCC fulfils this responsibility is in acting in collaboration with the clergy team and the District Church Councils in co-ordinating ministry within the parish, based in and around the five churches of the parish, and in providing oversight as needed. In practice, as much as possible is delegated to the District Church Councils, however, the PCC retains the legal responsibility for overseeing the parish and furthering its aims and has the final say on expenditure over £5,000 and faculty applications.

Public Benefit

When planning the activities for the year, the Team Rector, Ministry Team and PCC have considered the Charity Commission's guidance on public benefit, and in particular, the specific guidance for charities for the advancement of religion. In particular, we try to enable people to live out their faith as part of our parish community through:

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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

COVID-19

The challenges of life in the COVID Pandemic continued to affect church life as much as our personal and working lives. Not least for those who live on their own, have been shielding and those who don’t have internet access. Many of you, like me, have mourned the loss of family and friends in the most painful of circumstances. Since the first lockdown of 23 March 2020 we have had to learn new skills and develop new ways of ‘being’ church with online and hybrid worship quickly becoming the ‘new normal.’ We have experienced times when our churches have been open and closed. 2021 saw, for the second year running, Easter celebrated under lockdown. However, with the reduction in restrictions coming into play in the summer of 2021, Christmas 2021 saw all of our churches open for our Christmas celebrations though numbers were, understandably, down, and there was a reduction in events taking place. The change in restrictions in July 2021 saw the responsibility for opening churches and COVID Risk Assessments given over to the clergy rather than DCC’s – which had been the case for over two years. This was quite a change, however, team DCC’s discussed how the changes would affect them particularly and decisions were made appropriate to their circumstances. This was often related to buildings and ventilation. Wednesday Communion at Saint Mary’s in the High Street restarted in May 2021. Due to the continued generosity of members across the churches regular giving has continued. However, we have suffered significant losses due to the fact that loose plate giving on a Sunday reduced significantly and our church halls were unable to be hired out for the first six months of 2021.

The Billericay & Little Burstead Team Ministry

The Billericay & Little Burstead Team Ministry consists of five churches spread across our town and, whilst offering different styles of worship, within an evangelical tradition, we are united in our vision to serve God and the wider community in which we live and love. COVID 19 saw a huge restriction on our ability to worship together physically, though great imagination was shown in the way livestream, pre-recorded and liturgical services were able to take place across the parish. We began a thrice weekly Zoom prayers led by the clergy in February to coincide with ‘Prayers for the Nation’ on Monday, Wednesday and Fridays for 15 mins at 6.00 pm. This was still going strong come December with an average of 12 people attending each session. The Team Ash Wednesday service was pre-recorded as was the Maundy Thursday Communion. Our first ‘physical’ team service of 2021 took place in May 2021. Midweek Communions at Saint Mary’s took place when churches were open, when Preaching and Presiding is shared amongst the clergy. We were able to hold our Annual Service of Memorial at Christ Church in November. The closure of our churches and church activities during 2021 has challenged all of us to think more deeply about our Christian faith and the true nature of our worship of God and the role of church in our lives. It has been a challenge for all of our churches to function in 2021 and this has been a heavy burden at times for myself, Margaret and Rupert. Full credit goes to all the team churchwardens, all those who serve in many different ways, and church members for their determination and perseverance during a very challenging year – especially with Rupert’s isolation from October. We were sorry to say goodbye to Sue Ginn for all she has done to serve the Parish especially Saint Mary’s at Little Burstead. Sue has decided not to extend her PTO (Permission To Officiate). Thank you, Sue. A brief report from individual churches can be read below and the full ADCM reports are available on Emmanuel’s website.

Revd Paul A Carr

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TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

Christ Church

2021 was another dramatic year, yet God was faithful as we adapted to Church life under continuing Covid restrictions. The positive attitude and resilience of the leadership throughout was remarkable. We worshipped in church as soon as we were able. We held our 100[th] online Service in March. We are waiting for live-streaming equipment so we can dispense with pre-recording each week. Church Council and other meetings were conducted via Zoom but we are beginning to meet in person once again. The experience of Covid has taught us some benefits of technology in Church life. In May 2021 we had two weddings. We have been able to resume Baptisms with preparation being given via Zoom. There have been no funerals in Christ Church. We reinstated the Common Cup for Communion at the end of January 2022 and continue to remain vigilant with Covid precautions. We have reinstated Home Communion. Our Summer Series called “Greening Christ Church” was a success. We took a lead from the UN Climate Change Conference. We called attention to the Fifth Mark of Mission, which calls us to care for creation. We worshipped in café style church. Each week we looked at scripture references, learned about the negative impact of climate change, and considered how we could change. This put us in a strong position for the A Rocha Bronze Award, and just before Christmas 2021 we heard we had gained it. Particular reference was made in the citation to the evidential information on our website. From October 2021 we were a Covid booster vaccination centre for a few months. Christmas 2021 was busy with seven schools’ Carol Services, an Advent Carol Service, Schools Ministry Billericay ‘ Amazing Christmas’ , three Christingle Services and the Midnight Service on Christmas Eve. Over 3,500 people came into Christ Church during Advent. The Church office opened as soon as allowed, the coffee shop is now open three days a week; the toddler group has re-started one morning. Messy Church and Pensioners’ Praise are flourishing again. Dambusters and Tuesday Dropin have not yet re-opened. A Zoom Bereavement Group, which started up during Covid, is now meeting in person. Christ Church collected items for Ukrainian orphans from the Church and the community. A van of items was subsequently delivered to the hub in Enfield for its onward journey to the Ukrainian border. Our partnership with Kenya has continued to flourish. In conjunction with Billericay Rotary Club, fund-raising enabled 10 borewells to be built in Embu schools. We actively support the Ciamanda Education Fund for poor bright children.

We still have water leaks in parts of the building. Progress is being made by our Surveyor and a reputable roofing company. We are working with the Scouts to demolish the scout hut as the Lease has run out and the building is not fit for purpose. The Scout groups now meet in our halls. We have one person doing Course in Christian Studies; in July an LLM will be licensed; and in September another will be ordained.

Revd Margaret Fowler

Emmanuel

2021 was another challenging year with COVID restrictions in place for several months. We livestreamed from January to April and often the only people in church were those taking part in services . However, the online version came across very well indeed – we are grateful to Richard Shipton for his expertise in this ‘new’ area of church mission and ministry. Many of our church meetings took place on Zoom. The church website became the primary source of information. When church re-opened in April for both 8.30 am and 10.30 am services around 60% of our regular congregation returned with many continuing to self-isolate - though numbers increased as the year progressed. Sunday school started again in September. We tried to continue a regular pattern of Sunday worship and Home Group sermon series for 2020 were: Our Hope Is Found In …; God’s Promises In The Psalms; Parables And Possessions. At other times we followed the Lectionary Readings. Messy Church continued on the third Sunday of every month at 10.00 am online and we returned to a physical meeting in May and then from September onwards. We have an average of 50 children and adults worshipping with us – which is quite extraordinary given the challenges families have faced during 2021. We tried a couple of Parade Services in October and December – though the Uniformed Groups risk assessments made their participation quite restrictive. We enjoyed six Mission

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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 DECEMBER 2021

Focus Sundays in 2021 with speakers from: El-Shadai Ministries; Festival Angels; Schools Ministry Billericay; Welcome Directory; Changing Pathways; The Purple Community Fund. Sadly, the Operation Christmas Child 'shoebox extravaganza weekend' wasn’t able to take place – though we did encourage folk to ‘fill’ a virtual shoebox online. Only one wedding took place in 2021 (I wonder who se that was?) and I officiated at nine funerals and several interment of ashes). There was one Baptism in 2021 - though I did have a few enquiries during lockdown. Emmanuel continued to be used as a Vaccination Centre from January to June 2021. This was a wonderful way to serve our town at this time. In total, over 24,000 people were vaccinated – which is a quite extraordinary number – and this would have been life-changing for so many of the most vulnerable people in our community. In addition to health professionals and administration staff there were a host of volunteers from Rotary, Roundtable and Lions, alongside other community groups. There was something incredibly special in the way the community came together to support the clinic. A physical Alpha Course took place from September to November and, whilst numbers were low (understandably) compared to previous courses we had a regular attendance of 15 and it touched the hearts of a number of people who ‘found Jesus’ as a result. Our Christingle services were well attended though attendance at the First Communion of Christmas and Christmas Day were low. The low points, for many of us, have been the loss of a number of well-loved church members across the parish, but here at Emmanuel we think particularly of John Biron. Maureen Aggarwal, Ivy Oakley and John Williams whose Services of Thanksgiving were wonderful celebrations of their life and faith and touched the hearts of those who were present. We also said our goodbyes to long term church members, Doreen Dean, who moved to Wales to be near her family and Sheila Bailey who moved to the South Coast to be near her son.

Revd Paul A. Carr

Saint John the Divine

Despite the unsettling times that we live in, St. John’s has continued to forge ahead and grasp new and unpredicted ways of worship and outreach such as our Wednesday ‘Zoom Prayer and Praise’ which started during the first lockdown and now continues, giving the opportunity to listen to a Bible reading, sing a hymn or song and to pray for specific things on people’s minds such as personal health, anxieties, relationships, friends, and neighbours.

Communion has resumed at last, with new ways of managing and administering the sacraments, keeping the church family’s health concerns in mind. We continue to ensure our congregation, along with our extended Community family, are welcomed on Sunday and to the many mid-week activities we undertake, whilst keeping a watchful eye on the health and wellbeing of one and all. Small Wonders has gone from strength to strength since re-opening in September with both familiar and new faces. It has been very noticeable to see ‘lockdown babies’ that have had very little contact with other children. Café on the Common also resumed in September and generally serves between 25 and 38 each week, with many from the local community. Customers have joined in prayer for Ukraine and to remember lost friends. Midweek Break opened again in October, numbers have steadily risen and suffice to say, is doing very well. The church is also open each Tuesday afternoon for Private Prayer accommodating both regular and ‘one off’ visitors. Film night has continued on the third Friday of the month, giving people the chance to share in the company of friends and to maybe make a small donation towards the latest need which is for a leak free roof. We continue to support the Foodbank and are gratified to see how it has grown to be able to help those in need, not only for food and household items but to provide contact for those that are vulnerable or have other complex needs which include mental illness, substance addiction or domestic violence. Planned Giving has remained steady with the committed support of our faithful congregation despite the difficulties experienced over the last two years and our charitable support has continued in the same vein to such causes as Worldshare, Send a Cow, Toybox and to Lukas in Zimbabwe for life saving dialysis treatment. The fabric of the church has been vastly improved with high-level shiplap style cladding to the church building, and a major reconstruction and extension to the carpark, with landscaping, allowing us to host parish-wide events such as the Ash Wednesday Holy Communion. Looking ahead we need to raise funds for a new roof, probably the largest outlay we have ever undertaken. The Lord decided it was time for some faithful members of our church family to join

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TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

him, leaving us sad to lose them but eternally grateful for their resolute and stoic support for us and to our wider charitable focus. Gaps which are hard to fill, both emotionally and practically. We are extremely grateful that our much-loved Lay Minister Linda continued to faithfully lead and teach us every other Sunday, bringing such an enthusiastic depth and breadth of knowledge to her talks.We welcomed our new team vicar Rupert at our last ADCM, but lockdown followed by the need to look after the health of his wife Maria has not given Rupert the opportunity to be as much a part of church life as he would like. We all pray that Maria continues to gain strength and that Rupert has the opportunity to be more involved. All in all, a successful, though sometimes tiring and often challenging year. We look forward to what the Lord has in store for the forthcoming year, and hope and pray that we bring joy to His heart.

Paul Furneaux and Jim Rose

Saint Mary Magdalen ‘The Church In The High Street’

As stated in last year’s report many of the serious repair works have now been completed. There have been repairs made to the foyer although certain areas will have to be re-done where dampness is still the problem. This, hopefully, will be achieved after major works have been completed on the pointing of the castellations / walls surrounding the 2 flat roofs. A faculty application has been submitted and approved but by the time of approval weather conditions were not conducive for the work to be done. Now that we are in the Spring / Summer seasons we are waiting for the scaffolding company’s plans to be approved by Essex Highways, as part of their concern is for the safety of the structure due to its close proximity to the road. Hopefully this work will be started very soon. I am pleased to report that most of the previous groups that were using the church pre-pandemic have now returned. Also, very pleased that the monthly indoor market has been able to resume and has been very well received and supported. Sincere thanks to Pauline Randall and her team for all the time and energy they put into this venture. Our continued prayer is that St Mary Magdalen will remain a place for worship and a sanctuary of peace in times of ‘life’s crisis’. We continue to get feedback of how valued it is that there is a church that is regularly opened during the week that is at the heart of the High Street. s has been stated in previous reports, I am so grateful to Sue Oakley who works tirelessly with the finances, to Robert Lewis and Clive Willis who often help Tony with tasks I am not able to do.

Linda Wallace (Assistant Church Warden)

Saint Mary the Virgin, Little Burstead

This is Ken’s and my last year as your wardens, we have completed seven years now. It has been difficult time for our church during this time, so many years without a Vicar when we had the lovely retired Vicar Rev. John Carr who filled in for us for over four years. Then two years dealing with the pandemic which was a challenge but we managed to still produce a service sheet each week either by email, post or hand delivery and we learnt how to hold Zoom meetings. Then we were lucky enough to get our new vicar Rev. Rupert Hankey who became both ours and St John’s Vicar in the team. Unfortunately, he had to isolate for three months as his wife, Maria, had cancer and has to have treatment but now we are back to normal services each week and running smoothly. So now we look forwarded to all the new ideas he will bring to our church. One is for the Queen’s Platinum Jubilee when we are joining in with Little Burstead Parish Council Street party and then an open-air service on the Sunday in Ellis Field, which will be a first for our church and Little Burstead village. Exciting times ahead. One thing that has already started are the Zoom Prayer meetings with Rupert, they are really good and we thoroughly recommend you join in them on a Thursday evening. We have an active team of volunteers that work together in the running of our church, I thank Jackie Bouette for the great work in being our Treasurer and getting our accounts in order and Trish in doing all the secretarial work plus all the others that do so much and which we could not manage without. We also thank Derek and Brenda for all that they do behind the scenes with cleaning our church and Old School, supplying us with milk, tea/coffee and biscuits etc. Derek has been a big help since Ken started his treatment doing lots of practical things. We would also like to thank Sue Ginn for all the years she has been our Reader and also

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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

Reader PTO. Sue has now stepped down from being a Reader. We appreciate all that you have done for us over the years especially during the pandemic when you produced service sheets every week. We could not have done without you Sue. Enjoy your retirement you have earnt it. We love the garden flower beds that we now have in our churchyard. After seeing what Christ Church had done I thought well, we could have them at our church. They look a picture and the rabbits have finally left them alone! We thank Hudson and his community service team for keeping our churchyard looking neat and tidy and for now decorating our Old School which is looking so much better and it’s not finished yet. We look forward to the year ahead and welcome the new churchwardens, don’t hesitate to call on us if you need advice. God bless to our church family

Ken Flack and Sandra Healy

Financial position

During the year the PCC had income of £387,504 of which £351,506 was for general purpose and £35,998 was restricted. The gains on investments was £4,107.

There was general expenditure of £338,973 and restricted expenditure of £64,659 which led to an overall deficit of £12,021 for the year.

The PCC made payments totalling £181,275 of its parish share.

The above deficit has led to an decrease on the Net Current Assets from £399,906 to £387,885. There has been no change to the Long Term Assets.

It should be noted that there was a prior year restatement which reduced unrestricted reserves and fixed assets carried forward at 31 December 2020 by £127,043 due to reversing a freehold property revaluation from the accounts. Please see note 18 to the accounts for more detail.

Reserves policy

It is PCC policy to maintain a balance on unrestricted funds (if possible) that equates to at least three months' unrestricted payments to cover emergency situations that may arise from time to time.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The method of appointment of PCC members is set out in the Church Representation Rules. In the Billericay and Little Burstead Team Ministry the membership of the PCC consists of the incumbent, team clergy, team churchwardens, Readers / Lay Ministers and members elected by those members of the congregation who are on the electoral roll of the church. All members of the congregation are encouraged to register on the electoral roll and to stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.

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TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1131650

Principal address

40 Laindon Road Billericay Essex CM12 9LD

Trustees

The trustees of the Charity are the PCC Members.

'Who's Who' in the Billericay & Little Burstead Team Ministry?

Clergy

Team Rector Revd Paul A Carr Team Vicar Revd Rupert Hankey Associate Priest Revd Margaret Fowler (LD SSM)

Churchwardens

Christ Church Emmanuel Vacancy Saint John the Divine Saint Mary the Virgin

Sue Goldsmith (Until April 2021) Val Sheppard & Vacancy Alan Morgan (until April 2021) Christine Coe (From April 2021)

Paul Furneaux & Jim Rose Ken Flack & Sandra Healy

Lay Ministers

Christ Church Peter Fisher Emmanuel Sue Oakley, Pauline Randall & Pauline Woolnough Saint John the Divine Linda Russ Saint Mary the Virgin Sue Ginn (Permission To Officiate)

Authorised Local Preachers

Christ Church Emmanuel Reader Emeritus

Catherine Benbough, Paul Hunt Stephen Greenfield, John Humphreys, Rachel Orford, James Van Cleef

Ken Bearman

Pastoral Assistant

Saint Mary The Virgin Sandra Healy PCC Secretary Maureen Baker PCC Treasurer David Kitchener Electoral Roll Officer Christine Coe

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TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

During 2021, the following individuals have served as members of the Parochial Church Council:

Ex Officio Members

Revd Paul Carr (Chairman: Team Rector) Revd Rupert Hankey (Team Vicar) Revd Margaret Fowler (SSM Associate Priest)

Peter Fisher Sue Oakley Pauline Randall Pauline Woolnough Linda Russ Sue Ginn Ken Bearman

(Lay Minister, Christ Church) (Lay Minister, Emmanuel) (Lay Minister, Emmanuel) (Lay Minister, Emmanuel) (Lay Minister, Saint John the Divine) (Permission To Officiate) (Reader Emeritus)

Sue Goldsmith Val Sheppard Alan Morgan Christine Coe Jim Rose Paul Furneaux Ken Flack Sandra Healy

(Churchwarden, Christ Church, until April 2021) (Churchwarden, Christ Church) (Churchwarden, Emmanuel, until April 2021) (Churchwarden, Emmanuel, from April 2021) (Churchwarden, Saint John the Divine) (Churchwarden, Saint John the Divine) (Churchwarden, Saint Mary the Virgin) (Churchwarden, Saint Mary the Virgin)

Deputy Warden for Saint Mary Magdalen Linda Wallace

Elected Members

Deanery Representative Christ Church Jennifer Anderson, Catherine Benbough, Betsy Scott Emmanuel Christine Coe, Merrill Knight, Sue Stevens Saint John the Divine Jim Rose Saint Mary the Virgin Vacancy Diocesan Synod Canon Shirley Jeffery

Representative Christ Church Emmanuel Saint John the Divine Saint Mary the Virgin

Chris Davis, Kevin Goldsmith, Les Sheppard Phil Alcock, Ben Carr, Bob Lewis, Anne Howell, Robert Masters, Vacancy Sarah Hirst, 2 Vacancies

Independent Examiner Colin Barker FCA Edmund Carr LLP 146 New London Road Chelmsford Essex CM2 0AW

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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

This report was approved by the Trustees on 4 October 2022 and signed on their behalf by:

Rev Paul Carr Trustee

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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

YEAR ENDED 31 DECEMBER 2021

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2021 which are set out on pages 11 to 26.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts to be reached.

Colin Barker FCA

Edmund Carr LLP 146 New London Road Chelmsford CM2 0AW

5 October 2022

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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2021

Note
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Investments
4
Other trading income
5
TOTAL INCOME
EXPENDITURE ON:
Raising funds
Charitable activities
6
Support costs
7
TOTAL EXPENDITURE
Net gains on investments
NET INCOME / (EXPENDITURE)
Transfers between funds
NET MOVEMENT IN FUNDS
Reconciliation of funds:
Total Funds brought forward
Total Funds carried forward
14/15		 Unrestricted
Funds
£
254,947
22,660
50
73,849
351,506
216
310,315
28,442
338,973
-
12,533
(1,925)
10,608
1,260,499
1,271,107		 Restricted
Funds
£
35,237
-
441
320
35,998
-
64,609
50
64,659
4,107
(24,554)
1,923
(22,631)
178,369
155,738		 Endowment
Funds
-
-
-
-
-
-
-
-
-
-
-
2
2
245
247		 Total Funds
2021
£
290,184
22,660
491
74,169
387,504
216
374,924
28,492
403,632
4,107
(12,021)
-
(12,021)
1,439,113
1,427,092		 Total Funds
2020
(restated)
£
355,762
23,133
1,208
19,501
399,604
930
343,142
20,145
364,217
1,666
37,053
-
37,053
1,402,060
1,439,113

The charity has no recognised gains or losses other than the results for the period as set out above.

There is no income or expenditure in the endowment funds during the year

The notes on pages 13 to 26 form part of these financial statements.

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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY BALANCE SHEET AS AT 31 DECEMBER 2021

Note
£
£
FIXED ASSETS
Tangible assets
10
1,039,207
CURRENT ASSETS
Debtors
11
39,090
Investment assets
12
30,608
Cash at bank
326,236
395,934
CREDITORS: Amounts falling
due within one year
13
(8,049)
NET CURRENT ASSETS
387,885
NET ASSETS
1,427,092
FUNDS OF THE CHARITY
Unrestricted funds
Designated Funds
1,086,162
General unrestricted funds
184,945
Total unrestricted funds
14
1,271,107
Restricted funds
15
155,738
Endowment funds
15
247
TOTAL CHARITY FUNDS
1,427,092
2021		 £
£
1,039,207
34,990
26,122
386,793
447,905
(47,999)
399,906
1,439,113
1,077,143
183,356
1,260,499
178,369
245
1,439,113
2020
(restated)

These financial statements were approved by the Trustees on 4 October 2022 and are signed on their behalf by:

Rev Paul Carr

Trustee

The notes on pages 13 to 26 form part of these financial statements.

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BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

Statement of compliance

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Exemption from preparing a cash flow statement

The charity has opted for the exemption under Update Bulletin 1 from including a cash flow statement.

Basis of preparation

Billericay and Little Burstead Team Ministry constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Critical accounting judgements and key sources of estimation uncertainty

No significant judgements have been made during the course of preparing these financial statements. There are no sources of estimation uncertainty.

Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and is classified by activity. The costs of each activity are made up of the total of direct costs and support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

All expenditure is inclusive of irrecoverable VAT.

Tax status

Billericay and Little Burstead Team Ministry is a registered charity and is not subject to corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Consecrated and beneficed property of any kind is excluded from the accounts under Charities Act 2011. All expenditure on consecrated or beneficed buildings and individual items costing under £5,000 are written off in the year they were incurred.

13

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there ha been any permanent diminution in value.

Investments

Investment assets are stated at market value. Realised gains and losse on disposals and unrealised gains or losses when the investments are revalued at the year end are reflected in the Statement of Financial Activities.

Debtors

Trade and other debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash at Bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Fund accounting

Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds – these are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects.

Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Endowment funds represent those assets which must be held permanently by the charity. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

14

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
2. DONATIONS AND LEGACIES
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
£ £ £ £
Donations 218,747 35,237 253,984 350,462
-
Legacies 36,200 36,200 5,300
254,947 35,237 290,184 355,762
Total 2020 229,592 126,170 355,762
3. INCOME FROM CHARITABLE ACTIVITIES
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
£ £ £ £
-
Lettings income 16,934 16,934 17,538
-
Wedding & funeral fees 4,124 4,124 1,448
-
Church group activities 1,602 1,602 4,147
-
22,660 22,660 23,133
Total 2020 23,133 - 23,133
4. INVESTMENT INCOME
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
£ £ £ £
Dividends - 439 439 721
Bank interest receivable 50 2 52 487
50 441 491 1,208
Total 2020 322 886 1,208
----- End of picture text -----

15

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

5. OTHER TRADING ACTIVITIES

Lettings income
Fundraising
Parish Magazine
Café income
Other income
Total 2020		 Unrestricted
Funds
£
69,519
1,207
1,851
1,237
35
73,849
19,366		 Restricted
Funds
£
-
220
-
-
100
320
135		 Total Funds
2021
£
69,519
1,427
1,851
1,237
135
74,169
19,501		 Total Funds
2020
£
17,131
574
71
1,600
125
19,501

6. EXPENDITURE ON CHARITABLE ACTIVITIES

Parish activities
Parish share
Parish giving
Total 2020
ANALYSIS OF SUPPORT COSTS
Clergy expenses
Insurance
Telephone and internet
Printing, postage and stationery
Subscriptions and licenses
Legal and professional
Sundry and admin costs
Governance costs
(Note 8)		 Activities
undertaken
directly
£
154,471
181,275
39,178
374,924
343,142		 Support &
governance
costs
(Note 7)
£
25,643
-
2,849
28,492
20,145		 Total Funds
2021
£
180,114
181,275
42,027
403,416
363,287
Total Funds
2021
£
4,757
7,612
1,982
2,290
2,775
1,236
2,056
5,784
28,492		 Total Funds
2020
£
174,760
164,044
24,483
363,287
Total Funds
2020
£
3,737
7,492
1,880
2,576
1,874
-
2,586
-
20,145

7. ANALYSIS OF SUPPORT COSTS

16

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

8. GOVERNANCE COSTS

Independent examiner fee 2020
Independent examiner fee 2021		 Unrestricted
Funds
£
2,844
2,940
5,784		 Restricted
Funds
£
-
-
-		 Total Funds
2021
£
2,844
2,940
5,784		 Total Funds
2020
£
-
-
-

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remunerations or other benefits for the year ended 31 December 2021 nor for the the year ended 31 December 2020.

Trustees' Expenses

During the year, 3 trustees (2020: 3) were reimbursed £886 (2020: £458) for reasonable travel expenses incurred performing parish activities.

10. TANGIBLE FIXED ASSETS

Cost
At 31 December 2021		 Freehold property
Total
£
£
1,039,207
1,039,207
At 31 December 2020 (restated) 1,039,207
1,039,207

17

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

11. DEBTORS
Trade debtors
Other debtors
12. INVESTMENTS
Market value as at 1 January 2021
Dividends reinvested into investment accounts
Net gain on revaluations
Market value at 31 December 2021
Historical cost/value		 2021
£
11,393
27,697
39,090
2021
£
26,122
379
4,107
30,608
7,779		 2020
£
13,556
21,434
34,990
2020
£
23,796
660
1,666
26,122
7,779

All funds are held in listed investments. The listed investments consist of units in the COIF Charities Investment Fund and the CBF Church of England Investment Fund. All the charity's investments are managed by CCLA Investment Management.

13. CREDITORS: Amounts falling due within one year

Trade creditors
Interest free loan
Other creditors
Accruals		 2021
£
3,152
1,000
957
2,940
8,049		 2020
£
45,498
1,000
1,501
-
47,999

18

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

14. UNRESTRICTED FUNDS

General Fund
1 General Funds
Designated Fund
2
Christ Church Building Improvements
3
Buildings Capital
4
Christ Church Fabric
5
Christ Church Hall Fabric
6
Christ Church Tithe
7
Christ Church Toddlers
8
Christ Church Youth Worker
9
Emmanuel Large Gifts
10 St John the Divine Bursary
11 St John the Divine Car Park
12 St John the Divine Pastoral
13 St John the Divine Flower
14 St John the Divine Midweek Break
15 St John the Divine Small Wonders
16 St John the Divine Special Projects
17 St Mary Magdalen Building Restoration
18 St Mary the Virgin Church Maintenance
19 St Mary the Virgin Old School
Total unrestricted		 Balance at
01/01/2021
£
183,356
183,356
10,270
1,039,206
2,319
1,810
13,322
1,072
307
5,000
67
804
7
550
279
120
2,010
-
-
-
1,077,143
1,260,499		 Gains, losses
Income
Expenditure
& transfers
£
£
£
344,031
324,983
(17,459)
344,031
324,983
(17,459)
3,000
-
(300)
-
-
-
-
-
-
-
-
-
-
8,122
9,430
-
-
-
-
-
1
3,425
3,221
-
-
-
1
-
804
-
-
-
-
50
83
-
-
-
1
-
-
1
1,000
1,760
-
-
-
-
-
-
5,000
-
-
1,400
7,475
13,990
15,534
351,506
338,973
(1,925)
Movement in funds		 Balance at
31/12/2021
£
184,945
184,945
12,970
1,039,206
2,319
1,810
14,630
1,072
308
5,204
68
-
7
518
280
121
1,250
-
5,000
1,400
1,086,162
1,271,107

19

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

14. UNRESTRICTED FUNDS - PREVIOUS YEAR (RESTATED)

General Fund
1
General Funds
Designated Fund
2
Christ Church Building Improvements
3
Buildings Capital
4
Christ Church Fabric
5
Christ Church Hall Fabric
6
Christ Church Tithe
7
Christ Church Toddlers
8
Christ Church Youth Worker
9
Emmanuel Large Gifts
10 St John the Divine Bursary
11 St John the Divine Car Park
12 St John the Divine Pastoral
13 St John the Divine Flower
14 St John the Divine Midweek Break
15 St John the Divine Small Wonders
16 St John the Divine Special Projects
17 St Mary Magdalen Building Restoration
18 St Mary the Virgin Church Maintenance
19 St Mary the Virgin Old School
Total unrestricted		 Balance at
01/01/2020
£
198,686
198,686
3,074
1,039,206
2,319
1,810
8,932
789
307
-
67
-
7
482
279
120
10
2,265
-
-
1,059,667
1,258,353		 Gains, losses
Income
Expenditure
& transfers
£
£
£
256,478
261,700
(10,108)
256,478
261,700
(10,108)
8,759
687
(876)
-
-
-
-
-
-
-
-
-
(775)
3,467
8,632
293
10
-
-
-
-
5,000
-
-
-
-
-
-
-
804
-
-
-
68
-
`
-
-
-
-
-
-
-
2,000
-
-
775
3,040
-
-
-
-
-
-
-
16,120
7,204
8,560
272,598
268,904
(1,548)
Movement in funds		 Balance at
31/12/2020
£
183,356
183,356
10,270
1,039,206
2,319
1,810
13,322
1,072
307
5,000
67
804
7
550
279
120
2,010
-
-
-
1,077,143
1,260,499

20

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

15. UNRESTRICTED FUNDS (continued)

21

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
15. RESTRICTED AND ENDOWMENT FUNDS Movement in funds
Balance at Gains & Balance at
01/01/2021 Income Expenditure Transfers 31/12/2021
£ £ £ £ £
Restricted Fund
1 Christ Church Building Improvements 16,466 4,936 2,128 (494) 18,780
2 Christ Church Flowers 161 485 346 - 300
3 Christ Church Ground Maintenance 11,600 300 11,424 - 476
4 Christ Church Mission Link 7,264 8,993 7,651 1 8,607
5 Christy Church Tithe 225 - 225 494 494
6 Christ Church Youth Worker 11,961 7,963 - 1 19,925
7 Emmanuel Maintenance & Fabric 3,000 2,000 2,000 - 3,000
8 Emmanuel Discretionary 1,001 - 1,001 - -
9 Emmanuel Church Maintenance 500 - - - 500
Major Projects
10 Archer Hall 52,076 1 - (65) 52,012
11 St John the Divine Car Park 12,509 62 12,571 - -
12 St John the Divine Charities 110 4,755 4,871 - (6)
13 St John the Divine Foodbank 365 25 357 1 34
14 St John the Divine Youth Fund 3,108 - - 1 3,109
15 St John the Divine Redevelopment 17,622 734 17,493 - 863
16 St John the Divine Altar Frontal 30 - - 1 31
17 Friends of St Mary Magdalen (7,961) 3,499 155 1 (4,616)
18 St Mary the Virgin Archer 702 10 - 89 802
19 St Mary the Virgin Dalton Grave 50 - - - 50
20 St Mary the Virgin Johnson Church 7,664 110 - 1,226 9,000
21 St Mary the Virgin Johnson Grave 95 - - 1 96
22 St Mary the Virgin Johnson Tomb 16,351 236 - 2,614 19,201
23 St Mary the Virgin Jones/Sheppard 1,405 21 - 178 1,604
24 St Mary the Virgin Lighting 10,374 - - - 10,374
25 St Mary the Virgin Maintenance 320 62 - - 382
26 St Mary the Virgin Miles Grave 233 - 233 - -
27 St Mary the Virgin Mission 10,735 1,805 3,850 1,980 10,670
28 St Mary the Virgin Old School 50 - - - 50
29 St Mary the Virgin Ramsey Grave 353 - 353 - -
178,369 35,998 64,659 6,030 155,738
Endowment Fund
30 Chapman 209 - - 1 210
31 Fiske 36 - - 1 37
245 - - 2 247
Total 178,614 35,998 64,659 6,032 155,985
----- End of picture text -----

22

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
15. RESTRICTED AND ENDOWMENT FUNDS Movement in funds
PREVIOUS YEAR Balance at Gains & Balance at
01/01/2020 Income Expenditure Transfers 31/12/2020
£ £ £ £ £
Restricted Fund
1 Christ Church Building Improvements 18,638 2,253 4,200 (225) 16,466
2 Christ Church Flowers 175 170 184 - 161
3 Christ Church Ground Maintenance - 12,500 900 - 11,600
4 Christ Church Mission Link 4,438 5,288 2,462 - 7,264
5 Christ Church Tithe - - - 225 225
6 Christ Church Youth Worker 4,172 7,789 - - 11,961
7 Emmanuel Maintenance & Fabric 3,000 - - - 3,000
8 Emmanuel Discretionary 2,000 - 999 - 1,001
9 Emmanuel Church Maintenance 1,612 500 1,612 - 500
Major Projects
10 Archer Hall 51,911 165 - - 52,076
11 St John the Divine Car Park - 12,509 - - 12,509
12 St John the Divine Charities (2,765) 2,122 (753) - 110
13 St John the Divine Foodbank (177) 11,407 10,865 - 365
14 St John the Divine Youth Fund 3,108 - - - 3,108
15 St John the Divine Redevelopment 16,778 844 - - 17,622
16 St John the Divine Altar Frontal 30 - - - 30
17 Friends of St Mary Magdalen (1,597) 1,191 7,555 - (7,961)
18 St Mary the Virgin Archer 660 - - 42 702
19 St Mary the Virgin Dalton Grave 50 - - - 50
20 St Mary the Virgin Johnson Church 6,962 212 - 490 7,664
21 St Mary the Virgin Johnson Grave 95 - - - 95
22 St Mary the Virgin Johnson Tomb 14,854 450 - 1,047 16,351
23 St Mary the Virgin Jones/Sheppard 1,320 - - 85 1,405
24 St Mary the Virgin Lighting 10,374 - - - 10,374
25 St Mary the Virgin Maintenance 259 61 - - 320
26 St Mary the Virgin Miles Grave 233 - - - 233
27 St Mary the Virgin Mission 6,929 2,258 - 1,548 10,735
28 St Mary the Virgin Old School 50 - - - 50
29 St Mary the Virgin Ramsey Grave 353 - - - 353
143,462 59,719 28,024 3,212 178,369
Endowment Fund
30 Chapman 209 - - - 209
31 Fiske 36 - - - 36
245 - - - 245
Total 143,707 59,719 28,024 3,212 178,614
----- End of picture text -----

23

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2021

15. RESTRICTED AND ENDOWMENT FUNDS (continued)

24

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2021

15. RESTRICTED AND ENDOWMENT FUNDS (continued)

25

BILLERICAY AND LITTLE BURSTEAD TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

16. ANALYSIS OF NET ASSETS (between restricted and unrestricted funds)

Current year:

Tangible fixed assets
Current assets
Creditors due within one year
Prior year (restated):
Tangible fixed assets
Current assets
Creditors due within one year		 Unrestricted
funds
£
1,039,207
238,138
(6,238)
1,271,107
Unrestricted
funds
£
1,039,207
267,230
(45,938)
1,260,499		 Restricted
funds
£
-
157,549
(1,811)
155,738
Restricted
funds
£
-
188,391
(10,022)
178,369		 Endowment
funds
£
-
247
-
247
Endowment
funds
£
-
245
-
245		 Total
2021
£
1,039,207
395,934
(8,049)
1,427,092
Total
2020
£
1,039,207
455,866
(55,960)
1,439,113

17. RELATED PARTY DISCLOSURES

There are no related party transactions occuring in 2021.

18. PRIOR YEAR RESTATEMENT

The charity's fixed assets at 31 December 2020 included a freehold property held in the accounts at revaluation. The accounting policy for fixed assets is for assets to be held at cost.

The impact of the restatement on the accounts for the year 31 December 2020 has been to reduce unrestricted reserves and fixed assets carried forward at 31 December 2020 by £127,043.

26