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2020-12-31-accounts

ST PAUL’S CHURCH, ST ALBANS Blandford Road, St Albans, Herts, AL1 4JP Registered charity number 1131697

ANNUAL REPORT

and summary accounts of the Parochial Church Council

Our Vision

Vicar: Vacant

Associate Vicar: Rev Andre Radmall 46 Brampton Road St Albans AL1 4PT

Bankers: Barclays plc. PO Box 104, St Albans AL1 3AN Central Board of Finance of the Church of England, 80 Cheapside, London, EC2V 6DZ

Auditors: Myers Clark, Egale 1, 80 St Albans Road, Watford WD17 1DL

2 St Paul’s Church, St Albans – Annual Report 2020

Our Vision is put into Action through 4 key objective areas

Transformation Mission Community Wellbeing

Transformation is:

disciplines and teaching, and

Mission is:

Community is:

and in the community around us

networks in St Albans and beyond

Wellbeing is:

miracles’ approach. Ranging from practical steps to health (changing behaviours and thought

patterns) through to praying for the miraculous

Introduction

The Parochial Church Council (PCC) is responsible for the employment of full-time and part-time staff team, the upkeep of the church building and the adjoining church halls, also for the curate’s house, currently providing local housing for our Assistant Vicar.

The charitable purpose of the PCC is to promote, in the parish of St Paul's, the whole mission of the church: pastoral, evangelistic, social and ecumenical.

St Paul’s is the parish church for Fleetville, St Albans, in the Diocese of St Albans, and has a population of about 11,100 within its parish. The parish is growing – there are more than 800 new homes being built on two sites within the parish and we are developing our mission to welcome these newcomers.

There is a high percentage of families in the parish, and a significant minority of Asian/Asian British. Most homes are owner occupied, with the largest group of people being in managerial/administrative/professional employment. Many have level 4 qualifications and above, and generally people have good health and not limited by disability in day-to-day activities.

The PCC is a corporate body established by the Church of England and is registered with the Charity Commission for England and Wales.

Electoral Roll and Church Attendance

Our electoral roll, published on 10[th] September 2020, named 285 people as members of St Paul's Church.

Church attendance during much of 2020 looked rather different due to the coronavirus pandemic. From March onwards, our services were mainly online. The average online weekly views for our 8.00am service was 64; the average weekly views for our 10.30am service was 271. Between 40-60 children engaged weekly with our children’s programme, and approximately 12 youth joined the regular online youth focussed group via Zoom.

Our new electoral roll, published on 11[th] March 2021, names 282 people as members of St Paul's Church.

Associate Vicar’s Report and Review of 2020

Tony Hurle, our Vicar of 28 years, retired in October, and since then the church has been in a vacancy period, with leadership provided by the church wardens and Rev Andre Radmall, our Associate Vicar. While activities have been significantly impacted by COVID, the work of the church has continued as we put our vision into action, through the key objectives of Transformation, Mission, Community and Wellbeing.

Our staff team, led and managed by Andre, has shown great adaptability and creativity in developing their ministries within the restrictions of Covid regulations. We have recently employed a new Youth Minister and are holding interviews for a new Vicar at the

4 St Paul’s Church, St Albans – Annual Report 2020

end of this month. The Church Manager role has been vacant since Spring 2020 and we are reviewing our needs in this area.

Adults

We held three regular Sunday services, each with a different style, for the first three months of 2020. Our main service being held at 10.30am during which we also ran our children’s and youth groups. Our other services were held at 8.00am and 6.30pm (Six.30). The former following a more traditional style using the Book of Common Prayer liturgy for Holy Communion, whilst the latter had a style that was more contemporary and based on Common Worship liturgy.

The 8am service has continued via YouTube throughout the lockdown period, with significantly higher ‘views’ being received than attendance ‘in person’ before Covid. Following Canon Tony Hurle’s retirement, Rev Peter Crumpler has taken on the oversight of the service, with a range of new contributors alongside familiar faces. New preachers have included Yvonne Gee, Matthew Rushton and Luke Fletcher. We are very grateful for all those who have contributed to making the service continue and thrive.

Our 10.30am service also moved on to YouTube at the end of March, and remains so currently. We offered communion most weeks throughout 2020 at this service. As for the 8am service, we noted significantly higher viewing figures than we would have expected from our regular attendance ‘in person’ on a Sunday morning. Our Associate Vicar, Rev Andre Radmall, has the oversight of this service. There has been much development and training of our technical team during this time under our Worship Minister, Ben Shave, and also the installation of new equipment in the church to allow us to now live stream our main service. This team continues to develop and we hope will grow in numbers to help us with live streaming for other services. We have continued to encourage new contributors to this service also. We celebrate too that we have had new people join the church during the past year, having regularly viewed our services on line.

Sung worship in our services is a key aspect of what we do at St Paul’s and we have continued to be able to offer this online also, initially using pre-recorded/edited songs with our band playing individually at home, and from September using limited band numbers playing together in church.

Many of our regular special services were not able to run during 2020 due to restrictions, however, we were able to offer a wide range of alternative options during the Christmas period, such as our usual Midnight Communion and two Christmas Day services. People were able to engage with our main Christmas Day service both in church and online. Instead of our usual Crib services on Christmas Eve, we offered an informal online event called ‘Gogglebox Nativity’ which was well received and had over 650 views online. As we were unable to hold our usual choir-led carol service, St Paul’s virtual choir made an appearance at one of our Christmas services. We also invited all those in church who wished to join in to record themselves following the carol Silent Night using Makaton signing, this was edited together to form another virtual choir and released via social media and YouTube. This proved very popular, receiving almost 2,000 views.

Our licensed Readers, Mike Ford and Yvonne Gee have developed their ministries this year. In addition to being involved in preaching and leading services, both have been ministering alongside Rev Peter Crumpler in leading funerals during the year. Funerals have continued at a more frequent rate and are serviced by Associate Minister (SSM) Rev Peter Crumpler and the Associate Vicar Rev Andre Radmall.

In 2020 we had 2 baptisms, 0 dedications, 2 weddings and 19 funerals at St Paul’s Church.

Groups

Due to social distancing and general restrictions, we have been unable to run many of our usual groups for most of the year. For a short period, we were able to run a Pop In café for people to meet safely in groups of 6, and alongside this, we also opened the Tiny Tots group for those with children under 12 months to meet together.

Our small groups vary, but are mainly Bible study, prayer and discussion groups. Many of these have migrated to online zoom calls, which seems to have worked well for most. We have also seen an increase in numbers of those attending. We have put in place more robust oversight of homegroups and leaders including a session on mental health. The groups have been key in supporting individuals and providing a place of community throughout the pandemic.

Events

The events we would normally offer throughout the year, some focusing on church members and others more outward-focused, have been heavily curtailed this year. However, some have continued albeit in slightly different formats.

The summer months usually see a large contingent from St Paul’s attend the New Wine summer conference and 2020 was no different. We were not able to physically attend or gather together in fellowship, but many met in pre-arranged groups of 6 in gardens to worship, pray and listen to the teaching online. Many others joined from home, and all were encouraged to join in with the chat on the linked in-house WhatsApp group.

We were also able to hold some retirement events for Canon Tony Hurle before he left. Most of these events were held via Zoom, but we were able to gather in church in reduced numbers for a special service of praise and thanksgiving for his time at St Paul’s, an event that was fully booked.

At Christmas we were able to offer a range of special events, both socially-distanced and online, that were appreciated by many. Following the good reception of a poppy design on our main glass entrance for Remembrance weekend, we invited church members to draw a A3 scene for an advent window. We had 24 windows created and added one on the doors of our main entrance each day up to Christmas Eve to create a giant advent calendar. This was also seen via social media for those who were unable to get to church to easily view. We were able to gather around a local bandstand to host a sociallydistanced ‘Carols in the Park’ event that all were invited to, which was well attended by both members of St Paul’s and others; and held our ‘Beer and Carols’ evening online, inviting people to join in from home, the event drawing over 400 views.

INCOME 2014

6 St Paul’s Church, St Albans – Annual Report 2020

M 7 Children and Youth M � Sunday Groups M At St Paul’s, we believe that children and young people are full members of the body of Christ and we seek to encourage, disciple and challenge each other as we journey together. We hold a morning All Age service in church once a month, whilst on the other Sunday mornings the children attend age-appropriate groups: Stepping Stones (babies until walking), Tumblers (confidently walking until 3 years), Scramblers (3 years until end of Reception), Climbers (Years 1, 2 & 3), and Explorers (Years 4, 5 & 6). During lockdown, there have been various versions of online provision to replace our Sunday groups. Many families tune in together to watch St Paul's Kids TV. M Young people in years 7-13 are encouraged to join our midweek group that meets each week to study the Bible, pray together and have fun. This has been on Zoom where physical gatherings have not been permitted. M We have over 100 children on the registers of our children’s Sunday groups (aged 0-11yrs) and our average Sunday attendance is around 53 each week. The average Sunday attendance of young people in our youth groups (aged 11-18yrs) is about 10 each week, with approximately 50 individuals on our registers. M Over 30 volunteers, including some older members of our youth group, regularly commit to preparing, leading or helping in these Sunday Groups during term time. We make contact with those moving away from St Paul’s to study at university / work elsewhere, to welcome them back when they return and continue to encourage them.

� Events and Activities

M In 2020 we were able to take a group of year 3-5 children away on a brilliant residential before we went into lockdown. Since then, it has been difficult to organise any events or activities. In the summer we ran a number of socially distant youth events such as Luminosity (25 in attendance) which focused on spiritual growth, plus a few outdoor socials to encourage friendship after a long period of isolation for many young people.

Schools and Community Work

� Schools and Community Work M St Paul's aims to support children through schools’ work. We weren't able to run our regular Nativity Trail for local schools, or to host year 3+4 for church tours, however we were able to send a number of informative videos to schools for their RE curriculum about the building and it's worship. Tori also made a visit to Verulam Boys school in the Autumn term to speak in two of their year group assemblies.

Other Groups

� Other Groups M Our mid-week community groups, Nourish Family Café, SaturDads, Tots and Tiny Tots, weren't able to run throughout the Covid-19 pandemic, however during the summer, Tiny Tots was able to offer a pop-in connection point for Mums of small babies/toddlers as a part of the church's pop-in cafe. This was greatly received and community members are regularly asking when our groups will resume.

The Lantern

St Paul's provides various pastoral outreach activities both to church members and the wider community under the umbrella of the Lantern. The activities of the Lantern are governed by the trustees of St Paul's Church Trust (reg. charity 1004425). This is a separate charity set up to support the church and community activities.

All of these activities have been interrupted or heavily reduced during 2020 due to COVID-19.

Christians Against Poverty (CAP)

Many people have been challenged financially this year, and we have continued to have our Debt Centre

running throughout 2020, albeit looking rather different. We have not been able to offer any of the usual courses and all meetings are, and continue to be, online or by phone and not face-to-face. Unfortunately, we have not been able to have the normal physical presence that we aim for in key places, such as food banks, so we have seen a slight drop in numbers of clients. However these are now creeping up again as we start to get more referrals through the Job Centre. During 2020 a second debt coach now been trained and has started to share the work-load.

Counselling

Our counsellors have continued to work throughout 2020, although for most of the year our counsellors have been working online only. We hope to be able to build on this small group in the future, to invest in them and maybe support them with further training that would count towards their continuous personal development (CPD), a requirement of their practice.

Bereavement Support

We have a small group of trained Bereavement Listeners who, like the counselling service, have largely continued to support others through 2020, mainly by phone. It has been a particularly difficult year for those being bereaved and we have seen an increase in the number of funerals held as well as the number of church members affected by bereavement. This is an important group who provide much support and help.

Unfortunately, due to COVID-19, we have been unable to hold our usual Bereavement Service in 2020 and have curtailed the more pro-active plans we had for this group. We hope that this will be able to addressed in the coming months.

Prayer Ministry

Prayer Ministry during much of 2020 has been difficult and is only being offered over the phone due to social distancing restrictions.

Prayer ministry is an integral part of the church and of what the Lantern is able to offer, having such an experienced prayer ministry team. Sadly, we have been unable to pursue developing the planned Unbound ministry sessions at St Paul’s during 2020, or been able to host the 2020 Unbound conference. Neither have we been able to launch the hoped for Sozo clinics following the extensive training of the team. We hope to see progression in both these ministries next year.

8 St Paul’s Church, St Albans – Annual Report 2020

The Healing Room, with a combination of gentle worship and prayer ministry in a relaxed setting whilst sitting in the presence of God, has also been another casualty of St Paul’s being closed, but we hope this will be re-introduced when it becomes appropriate to do so.

Finance Summary

M Like many churches, Covid-19 and the associated restrictions had a major impacted on both our activities and our finances. This resulted in a £10k deficit on our general fund for 2020 after allowing for movements with other funds (i.e. spending on day-to-day activities exceeded income by £10k). More details are set out below.

Income

Hall rents were almost £40k lower than both forecast and 2019 rents as many of our hallusers were unable to continue their normal face-to-face activities due to the pandemic. Also, whilst we continue to be blessed by many committed and generous givers, our income from giving was over £20k below our forecast at the start of the year (and over £40k lower than 2019). This was due to a combination of the effects of the pandemic, and demographic change as some of our most generous givers retired and/or moved away. This was despite a generous response from the congregation following our Giving Sunday in October.

These falls in income were partly offset by an additional distribution from St Peter’s Churchland’s Trust (we have a historic connection to St Peter’s).

Gener Other
2019 Income al funds Total
£ £ £ £
389,41 360,67
7 Monthly giving 1 360,671
One of Gift Aid & other
44,221 donations 35,508 2,000 37,508
67,248 Tax recovered 62,975 62,975
3,477 Collections 527 527
55,042 Hall rents 15,960 15,960
36,100 St Peter's Churchlands 38,000 38,000
6,139 Activities 4,104 4,104
3,069 Interest 1,544 829 2,373
Legacy 10,000 10,000
604,7 519,28
13 Total St Paul's Income 9 12,829 532,118
44,752 Mission donations 12,001 12,001
649,4 531,28
65 Total Income 9 12,829 544,119

10 St Paul’s Church, St Albans – Annual Report 2020

M Where the money comes from – 2020

Spending

Our largest item of spend is our staff team. In 2020, staff vacancies (office manager and youth minister) for much of the year resulted in spending on staff being about £38k less than budget. Our next largest item of spend is our ‘parish share’ contribution to St Albans Diocese. The Diocese pay for all clergy salaries, pensions and training in the area, and parishes contribute according to their clergy numbers, attendance, and ability to pay.

Other spending this year has mainly comprised our regular running costs, largely for our premises. Due to Covid-19, we were not able to run many of our normal face-to-face activities, resulting in spend being about £10k less than budget.

In addition, we continue to give away 15% of our income, plus specific fundraising and collections for missions and charities. In total just under £96k was given in 2020, as listed at the end of this section.

Genera Other
2019 Spending l funds Total
£ £ £ £
167,204 Parish Share to Diocese 170,133 170,133
253,402 Staf salaries & expenses 214,937 214,937
49,432 Premises 41,015 41,015
6,967 Children and Youth work 4,025 4,025
11,237 Other ministry and outreach 11,159 11,159
16,198 Admin & Governance 10,759 10,759
7,170 Cost of events etc 1,031 1,031
511,61
0 Total St Paul's Spending 453,059 0 453,059
133,497 Mission giving 95,705 95,705
645,10 Total Spending -Charitable
7 Purposes 548,764 0 548,764
Other fund movements:
Major building & equipment 2,079 32,006 34,085
Mission tithe (8,781) 8,781
(12,491
12,491 Depreciation/capitalisation 12,491 )

Where the money goes – 2020

12 St Paul’s Church, St Albans – Annual Report 2020

Looking forwards

Looking forwards to once the pandemic is over and a new vicar appointed, we face an ongoing shortfall for our-day to-day running costs of approximately £46k per year. This deficit is after the cost-savings measures that PCC has already taken. We are currently working on further measures to reduce this forecast deficit, details of which have been shared with the congregation via Q&As. However, we also need to grow our income if our current activities are to continue and to develop.

We all value and benefit from the life of St Paul’s, and recognise that so much depends on the commitment of time, skills, prayer and energy of the St Paul’s family. We are very grateful for the financial giving that also underpins all that goes on. We continue to encourage all of us to review our giving regularly, and ask God what He wants us to give to St Paul’s and elsewhere. Please pray for the resourcing of our activities, and your part in this.

Reserves Policy

It is PCC policy to maintain a minimum three months' gross salary costs in our salary reserve.

We plan for future needs and hold reserves for likely building repairs, development of our facilities, and a salaries reserve to provide protection against fluctuations in income, as well as our general reserve.

Balances on our reserves at year-end 2020 are shown below, with 2019 comparison. In the light of our current financial position, PCC decided in late 2020 to defer all significant non-urgent spending from our reserves so as to provide a contingency against running out of funds in the near future.

Balances on Funds

2019 2020

£ £
General 96,704 86,429
Building 114,651 95,778
Development 59,275 58,540
Salaries Reserve 65,000 65,000
Mission Tithe 14,620 5,839
Total 350,251 311,586
Youth Mission Trips (restricted) 6,743 6,243

General fund : Given our forecasts, the balance on this fund is sufficient to meet spending in 2021 and some of 2022, giving us some time to grow our income and implement further cost-saving measures.

Building fund : Due to Covid-19 we were not able to proceed in 2020 with planned roof and stonework repairs (these were highlighted in the 5-yearly ‘Quinquennial’ inspection of our buildings that took place in 2019). In the light of our financial position, we are currently assessing what work is needed urgently, with a view to deferring other repairs. We did however replace some heating controls, which had become obsolete at a cost of £19k.

Development fund : In 2020 we invested just under £13k in livestream facilities (cameras and equipment)

Salaries reserve: PCC policy is to maintain a minimum three months' gross salary costs in our salary reserve.

Mission tithe fund : this represents the portion of our mission giving that had not been distributed at the end of the year (most of which was distributed in early 2021).

Youth mission fund : this is the balance of fundraising and donations, after expenditure, from youth mission trips in previous years. It will be used for similar future initiatives. In 2020, £500 was allocated to Joanna Brown as part of our support for her work with JENGA.

Mission

M

M At St Paul’s we like to encourage everyone to have a personal interest in the mission of the wider church and to help us to be mission minded in our lives during the week. Please ask God to place on your heart a mission organisation to connect with and uphold. We are committed to mission – sharing God’s love, challenging injustice, caring for our world, serving our community and supporting the wider work of God’s Church. As part of a worldwide church we want to support that fellowship.

M We have about 14 people and organisations with whom we have closer ties spread all over the world. We call these our ‘Key Mission Partners’. We have continued to give away 15% of all our General Fund to mission in 2020. There is a full list of the mission organisations that St Paul’s supports, on behalf of our congregation, at the end of this report.

M PCC has two groups who advise on mission giving - MADGE (Mission, Action, Do, Give, Encourage) allocates about 80% of the giving for the following year; HOMER (Home and Overseas Mission Extra Requests) allocates what is left of the previous year’s ‘tithe’. PCC also makes occasional gifts, for example for individuals undertaking mission projects, or when there are humanitarian crises.

14 St Paul’s Church, St Albans – Annual Report 2020

Buildings

We are blessed with a flexible and well-functioning building for our church and halls, that combines the old and the new and provides a valued meeting place for church members and the wider community. Of course, this requires maintenance and care.

As well as regular servicing, during the past year we have replaced obsolete fire controls and a heating control panel, the latter also resolving some longstanding heating issues. We have invested in lighting and camera equipment in our church to enable good quality broadcast of services and events. We are making some small-scale improvements in the concourse to make it welcoming for all our community. Repairs to some roofing and stonework are required but have been delayed by the pandemic; we are now progressing these.

Lynn our caretaker has taken excellent care of our building throughout, responding to COVID requirements and ensuring everywhere has had a thorough spring clean whilst not in use.

The church also owns a house in Brampton Road, currently occupied by our Associate Vicar. This has required only minor maintenance over the past year.

Risk Management

We have identified the major risks to which the PCC is exposed, and have undertaken risk assessments for all areas of activity. We have developed policies for Health and Safety, Safeguarding and GDPR/privacy, and during 2020 have added a Social Media policy. These are all reviewed annually for any changes in activities and developments in statutory requirements or recommended practice. We hold a register to log any incidents.

We have continued our use of ChurchSuite to manage contacts and communications, and to ensure all required training is up to date. During the past year we have undertaken COVID risk assessments for our buildings and all our activities, updating these for changes in government restrictions and guidance. We have also developed a workplace stress risk assessment, which has been discussed with staff.

The PCC takes out adequate insurance cover against fire, theft, employer’s and public liability and other insurable risks. Clear procedures are in place for the authorisation of expenditure and secure receipt and recording of income.

Church Governance and Structure

St Paul’s Church is guided by and responsible to the Synods of the Church of England and to its appointed Bishops and their officers.

PCC members are trustees under charity law in relation to the legal and financial responsibilities. The PCC has a Standing Committee made up of the Vicar, both Church Wardens, Lay Chair of the PCC, Treasurer and the PCC Secretary. It considers and makes decisions on matters relating to staffing or finance, as delegated from PCC.

The Finance Committee has the Vicar, Church Wardens, Lay Chair and Treasurer.

There is also a Maintenance Committee with members appointed by the PCC, including the Administrator and a Church Warden.

PCC complies with legal obligations and best practice; that the financial systems are effective, accounts are properly kept and presented, budgets monitored and that due care is taken over any investments; that the church records are kept properly; that Health and Safety, Fire Safety, Child Protection and Vulnerable Adult, Disability Discrimination and Data Protection have policies and that these are upheld and regularly reviewed; that legal records are well kept and that proper insurance is provided.

PCC appoints all staff except the Vicar or curate. The diocese provides legal advice on contracts and employment issues. We have a Staff Handbook that clarifies policies and is updated and reviewed annually by the PCC. The Archdeacon checks these legal aspects annually.

Some financial decisions are delegated; the Administrator can spend sums up to £500; the Maintenance Group has a ceiling of £2,000 and can go higher with the approval of the Standing Committee. It then reports spending to the PCC quarterly. Standing Committee can be asked for quick decisions if they are necessary.

Other Groups

The Vicar’s Advisory Group : this group advised the recently retired Vicar, Canon Tony Hurle, on all issues and oversaw Human Resources (HR). Membership during the period Jan 2020-October 2020 was Rev Andre Radmall (Associate Vicar), Mr John Lowe (Churchwarden) – until March 2020, Mrs Lindsey McLeod (Churchwarden), Mrs Jo Fisher (Churchwarden) – from March 2020, Mrs Lesley Kempsford (Lay Chair), Mr Nick Salisbury (Deanery Synod), & Mr Philip Habershon (Deanery Synod). Due to the coronavirus pandemic this group met virtually or communicated by email for much of this time.

A temporary senior leadership group was formed to oversee the vacancy after October 2020, comprising of Rev Andre Radmall (Associate Vicar), Mrs Lindsey McLeod (Churchwarden) and Mrs Jo Fisher (Churchwarden).

Staf

The staff team during the year January-December 2020 was as shown:

Vicar: Canon Tony Hurle – until Oct 2020 A ssistant Vicar: Rev Andre Radmall (parttime)

Worship Minister: Mr Ben Shave Youth Minister: Mr Michael Reynolds – until July 2020

Children’s & Families Minister : Miss Tori Redding Pastoral Care Minister: Rev Dr Andy Pike

Associate Minister: Rev Peter Crumpler – from Oct 2020 (SSM, part-time)

Church Manager: Miss Sheila Bugingo - until March 2020

Church Secretary: Mrs Lesley Kempsford (part-time)

16 St Paul’s Church, St Albans – Annual Report 2020

Caretaker: Mrs Lynn Gower

Staff members give individual ministry updates to the PCC through the year.

Once appointed, the management of staff has been delegated by the PCC to the Vicar/Associate Vicar (or someone they delegate it to) and to the Advisory Group, which dealt with all HR issues on behalf of PCC, including any grievance or disciplinary process. Ordained staff are responsible to the Vicar/Associate Vicar and also responsible and accountable to the Bishop.

PCC Members

The appointment of PCC members is governed by and set out in the Church Representation Rules. Most members have either been elected to PCC or Deanery Synod; Deanery Synod representatives are ex officio members of PCC as are the Churchwardens. New members of the PCC are appointed at the Annual Church Meeting (ACM) and are required to complete a trustee registration form.

Due to COVID-19 emerging during the year, our 2020 ACM was postponed until 10[th] September, when it was held via Zoom. Permission was given for those standing down to remain on PCC until we were able to hold the above meeting.

The following people served on PCC for all or part of the financial year Apr 2020 - Apr 2021:

Ex Officio members

Vicar: Canon Tony Hurle until Oct 2020

Associate Vicar: Rev Andre Radmall Associate Minister: Rev Peter Crumpler Pastoral Minister/Curate: Rev Dr Andy Pike

from Nov 2020 Ordained Sept 2020

Churchwardens: Mrs Lindsey McLeod from 2020 Mrs Jo Fisher from 2020 Deanery Synod: Mr Luke Fletcher from Nov 2020 to 2023 ACM Mr Philip Habershon to 2023 ACM Mrs Rachel Laanest from Nov 2020 to 2023 ACM Mrs Jane Wilson to Sept 2020 ACM Dr Mike Ford to Sept 2020 ACM Mr Nick Salisbury (lay Vice Chair from Sept 20) to 2023 ACM and ex officio as a

to 2023 ACM and ex officio as a member of Diocesan Synod

Co-Opted Members

Church Manager: Vacant Treasurer: Mrs Lindsey McLeod Mrs Sandra Thompson

to Oct 2020 from Oct 2020

Elected Members

Miss Susie Dagnall to Sept 2020 ACM Mr Justyn Evans from Nov 2020 to 2023 ACM Mr Luke Fletcher from Nov 2020 to 2023 ACM Mrs Caroline Gatland to 2022 ACM Mrs Lucy Ginty to 2021 ACM Mrs Lesley Kempsford (Lay Vice-Chair to Sept 20; PCC Secretary from Sept 20) to 2021 ACM Mr Nigel Kingsman from Nov 2020 to 2023 ACM Mr Al Lines to 2020 ACM Mr John Lowe to 2022 ACM Mr Sam MacKinnon to Sept 2020 ACM Mrs Elizabeth Marriott to 2022 ACM Mr Matthew Rushton to 2021 ACM Mr David Thomas (Secretary) to Sept 2020 ACM Mr George Tsafandakis from Nov 2020 to 2023 ACM Mr Alex Veal to 2021 ACM

PCC Advisors (non-voting members)

Miss Tori Redding (Children & Families Minister) Mr Michael Reynolds (Youth Minister) Mr Ben Shave (Worship Minister)

until July 2020

There were 9 meetings held during the year. The PCC Committees (Finance and Maintenance) were in contact throughout the year, reporting back to the main meeting. Standing Committee made decisions between meetings as necessary, also reporting back as appropriate.

Deanery Synod

St Paul’s has a total of four lay members serving on Deanery Synod, providing an important link with the wider structures of the church. During 2020, these members were Mike Ford and Jane Wilson (both until Sept 2020) and Luke Fletcher, Philip Habershon, Rachel Laanest and Nick Salisbury (ex officio as a member of Diocesan Synod). Unfortunately, due to the coronavirus pandemic, there was only one meeting of Deanery Synod held in March 2020.

Ecumenical and Interfaith Relationships

Although many ecumenical and inter-faith activities have not been possible during the pandemic, St Paul’s members have continued to be involved in these activities. For example, St Paul’s organised the listing of Christmas and Easter church services across the area for the Herts Advertiser, and Peter Crumpler (Associate Minister) oversees the new weekly Faith Focus column in the newspaper with Christian and Jewish writers. As a church we have continued to support FEED foodbank run by Vineyard Church. St Paul’s is also a member of Churches Together in St Albans .

18 St Paul’s Church, St Albans – Annual Report 2020

Grants to Mission and Charities 2020

The following grants and donations were made to missions and charities during 2020

From
Restrict
From ed
General Donatio 2020
2019 Organisation Fund ns Total
£ £ £
1,500 2:67 project 1,500 1,500
2,385 A Rocha 850 50 900
500 Age UK Herts 500 500
110 Air Ambulance, E England
720 Azalea Women’s Refuge 2,600 2,600
300 Alpha -HTB 300 300
500 Barnabas fund - -
750 Bible Society 500 500
300 CARE - -
300 CARE for the Family 300 300
750 Childrens Society 300 300
500 Christian Aid 500 500
4,000 Christians Against Poverty 4,000 265 4,265
700 Credit Union,St Albans 700 700
Christchurch, Jerusalem 1,000 1,000
188 City Church, St Albans - -
1,000 CMJ 1,000 1,000
1,000 CMS 1,000 1,000
750 Concordis 750 750
1,000 Connect 1,000 1,000
1,000 Compassion UK - -
500 CPAS 500 500
900 Crusaders 900 900
110 Dementia UK - -
300 Evangelical Alliance 300 300
506 FEED 244 285 529
2,800 FRMME (Andrew White Baghdad) 1,000 1,800 2,800
300 Fusion 300 300
Grove House (Iain Rennie
500 Hospice) 500 500
1,000 Hatfeld Rd day care centre 1,000 1,000
540 Japanese Church 540 540
8,000 JENGA 6,100 6,100
300 Just Love 300 300
300 Relationships Foundation 300 300
675 Kiwoko Hospital 800 90 890
3,455 Leakes / CMS 2,000 2,000
Chaco Church Trust 1,500 1,500
3,000 Living Room 3,000 3,000
1,550 Local Schools 1,550 1,550
1,000 Luton Roma Trust 1,000 1,000
7,000 Mission Without Borders 6,000 6,000
1,000 Mother Union Literacy 1,000 1,000
300 New Wine Networks 300 300
4,500 Oak Church, Stevenage 4,500 4,500
3
525 Open Door nightshelter 300 30 30
500 Open Doors 500 500
530 Prison Fellowship/Angel Tree 200 200
150 Radio Verulam 150 150
600 Scripture Union 600 600
3,500 SHARE Trust - Avondale 3,500 3,500
2,375 SHARE Trust 2,000 2,000
640 Saltmine Theatre - -
- St Albans Bereavement Network (300) (300)
1,100 St John’s, Farley Hill 1,100 1,100
5,000 STEP 5,000 5,000
500 Teach Beyond - -
1,490 TEAR Fund 750 750
500 Thrive Youth Ministries - -
1,500 Throw a Starfsh 2,000 2,000
The Olive Branch 700 700
300 UCCF 300 300
250 Univ Herts CU 250 250
850 WORTH - -
3,000 YWAM - -
Individuals incl J Brown, B&C
34,704 Downing, E & J Entee, Y Nichols 19,500 3,350 22,850
15,990 Uganda Youth Mission Trip - - -
2,705 Vicar & Wardens Fund gifts 1,650 1,200 2,850
133,49
8 Total 88,634 7,070 95,704

ST. PAUL’S PCC, ST ALBANS STATEMENT OF FINANCIAL RESPONSIBILITIES OF THE PAROCHIAL CHURCH COUNCIL

The law governing the administration of charities requires the trustees to prepare accounts which give a true and fair view of the state of affairs of the charity at the annual accounting date and of its income and expenditure for the year then ended. In the case of a Church of England parish the trustees are the members of the Parochial Church Council (PCC). In preparing these accounts, the PCC is required to:

The PCC is responsible for ensuring that proper accounting records are kept for all funds for which they are responsible. These books must give a true and fair view of the Church’s state of affairs and explain its financial transactions. The PCC must also establish and maintain a satisfactory system of control of the Church’s books of account, its cash holdings and all receipts and remittances. It is also responsible for safeguarding the assets and taking reasonable steps for the prevention and detection of fraud or other irregularities.

………………………………. ……………………………….. Chairman Treasurer Date………………………… Date…………………………...

INDEPENDENT AUDITORS’ REPORT TO THE PAROCHIAL CHURCH COUNCIL, ST PAUL’S, ST ALBANS

Opinion

We have audited the financial statements of St Paul’s, PCC, St Albans (the ‘charity’) for the year ended 31 December 2020 which comprise the statement of financial activities (incorporating an income and expenditure account), the balance sheet, cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including the Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent

2

with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and Church Accounting Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees responsibilities statement set out on page 1 the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

3

Other Matter

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” in preference to the Accounting and Reporting by Charities:Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but which has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Use of our report

This report is made solely to the charity’s trustees,as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Windmill (Senior Statutory Auditor) Dated:

For and on behalf of Myers Clark, Statutory Auditor Egale 1, 80 St Albans Road Watford Hertfordshire WD17 1DL

4

ST. PAUL'S PCC, ST ALBANS BALANCE SHEET AT 31 DECEMBER 2020

Fixed Assets
Not
e
Tangible Fixed Assets
Property
8A
Equipment
8B
Investments
7
Current Assets
Debtors & Prepayment
Short term Deposits
Cash at bank and in hand
Liabilities
Amounts falling due within
1 yr
Net Current Assets
Net Assets
Funds
Unrestricted
4
- General
- Building Maintenance
- Development
- Salaries Reserve
- Unallocated Mission Tithe
- Asset Revaluation
Investment
- Asset Revaluation
Equipment
- Asset Revaluation
Property
Restricted – Youth Mission
5
Endowments
6
Asset Revaluation:
Endowment Investments		 46,010
238,603
60,066		 2020
£
3,905,81
9
65,706
32,156		 2019
£
3,905,81
9
44,111
30,045
4,003,68
1		 3,979,97
5
47,955
297,663
47,842
344,679
(23,327)		 393,460
(33,377)
321,352 360,083
4,325,03
3		 4,340,05
8
86,429
95,778
58,540
65,000
5,839
8,687
65,694
3,905,81
9
4,291,78
6
6,243
13,535
13,469		 96,704
114,651
59,275
65,000
14,620
7,487
44,098
3,905,81
9
4,307,65
4
6,743
13,102
12,559
4,325,03
3		 4,340,05
8

Approved March 2021:

5

Mr N Salisbury Chairman

Mrs S Thompson FCA Treasurer

6

ST.PAUL'S PCC, ST.ALBANS

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 December 2020

Not
e
INCOME &
ENDOWMENTS from:
Donations and
Legacies
2a
Trading Activities
Charitable Activities
2b
2c
Investments
2d
TOTAL INCOME &
ENDOWMENTS
EXPENDITURE on:
Charitable Activities
3
Gains & losses on
investments
NET INCOME/
(EXPENDITURE)
Total funds brought
forward 1 Jan 2020
TOTAL BALANCES
CARRIED FORWARD
31 DECEMBER 2020		 Unrestricte
d funds
£
Restricted
and
Endowmen
t funds
£
TOTAL
2020
£
FUNDS
2019
£
519,680
12,001
521,681
585,214
15,961
4,104
15,961
4,104
55,042
6,139
1,940
433
2,373
3,070
531,685
12,434
544,119
649,465
(548,754)
(12,501)
(561,255)
(657,596
)
1,201
910
2,111
4,738
(15,868)
843
(15,025)
(3,393)
4,307,654
32,404
4,340,05
8
4,343,45
1
4,291,786
33,247
4,325,03
3
4,340,05
8

7

Statement of Cashflows

Statement of Cashfows
2020
2019
£
£
(14,691)
(4,848)
1,940
2,620
(34,085)
-
-
-
Cashfows from operating
activities:
Net cash provided by/(used in)
operating activities
Cashfows from investing
activities:
Dividends, interest and rents from
investments
Purchase of property, plant &
equipment
Cashfows from fnancing activities
Change in cash and cash
equivalents in the reporting
period		 (46,836)
(2,228)
345,505
347,733
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at
the end of the reporting period		 298,669
345,505

Reconciliation of net income/(expenditure) to cashflows from operating activities

2020
2019
£
£
(15,025)
(3,393)
12,490
12,491
(2,111)
(4,738)
(1,940)
(2,620)
1,945
4,856
(10,050)
(11,443)
Net Income/(Expenditure) for the
reporting period (as Statement of
Financial Activities)
Adjustments for:
Depreciation Charges
(Gains)/Losses on investments
Dividends, interest and rents from
investments
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors
Net cash provided by/(used in)
operating activities		 (14,691)
(4,848)

8

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020.

1a. Accounting Policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, and the Statement of Recommended Practice:Accounting and Reporting for Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) – SORP FRS 102 (effective 1 January 2019).

The accounts 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 applying SORP FRS 102 (effective 1 January 2019) rather than the version of the Statement of Recommended Practice referred to in the regulation but which has since been withdrawn.

The accounts are prepared on the basis that the PCC is a going concern, and that the PCC is a public benefit entity under FRS102.

Recognition of Income and Expenditure

The statements are prepared on the accruals basis, that is to say, income and expenditure are recognised (included in the accounts) as and when they are earned or incurred, which may be before they are received or paid.

Income including legacies is recognised when the inflow of benefits is probable.

Income Tax reclaimed on Gift Aid donations is accrued for all amounts outstanding from HMRC.

Funds and Reserves

General "unrestricted" 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. In addition to the general fund, these include the church building maintenance fund, development fund and salaries reserve, which are designated funds set aside for these particular purposes by the PCC. Details of these reserves, including the PCC’s policies regarding the level of reserves, are shown at note 4.

9

Restricted funds are those given for a specified purpose.They include donations for specific missions and charities, as detailed at note 5.

Endowment Funds are another form of restricted fund, where money has been given to the church with the specific instruction that only the investment income may be spent by the PCC. Full details of these funds are given at notes 6 and 7.

Fixed Assets

Consecrated land and buildings and moveable church furnishings consecrated and beneficed property is excluded from the accounts by s10 (2) (c) Charities Act 2011.

No value is placed on moveable church furnishings (including equipment added under faculty) until a sale takes place.The churchwardens hold this property in trust for the PCC, but are unable to authorise a sale until a faculty for disposal is granted by the Diocese. All expenditure on consecrated or beneficed buildings and moveable furnishings is written off in the year in which it is incurred.

Other Land and Buildings

Other land and buildings held on behalf of the PCC for its own purposes (the church halls and staff house) are stated at historic cost, taken under FRS102 as the book value at 31 December 2013. No depreciation is charged against such properties if their residual value is greater than historic cost. At each reporting date an assessment is carried out to determine whether there is any indication that an asset should be written down (i.e. whether its carrying amount is more than its recoverable amount).

Other fixtures, fittings and office equipment.

Equipment used within the church premises is held at historic cost and depreciated on a straight line basis over its expected useful life. Items with a purchase price of £2,000 or less are written off in the year of acquisition.

Investments

Investments are valued at market value at 31 December 2020.

10

Note 2 – INCOME & ENDOWMENTS

NOTE
a) Donations &
Legacies
Planned giving
Unplanned Gift Aid
donations
Tax recovered on
planned and unplanned
Gift Aid
Collections
Donations
Donations for Mission
St. Peter's Church Lands
Legacies
13
Sub Total
b) Trading Activities
Hall and Church lettings
c) Charitable
Activities
Youth Weekends
Social Events
Materials & courses
Fees
Sub Total
d) Investment
Interest, dividends
TOTAL INCOME &
 Unrestrict
ed Funds
Restricted
&
Endowme
nt Funds
TOTAL
2020
FUNDS
2019
£
£
£
£
360,671
360,671
389,417
19,139
19,139
26,093
62,975
62,975
67,248
527
527
3,477
18,368
18,368
18,127
12,001
12,001
44,752
38,000
38,000
36,100
10,000
10,000
0
509,680
12,001
521,681
585,214
15,961
15,961
55,042
0
0
1,560
536
536
2,038
482
482
643
3,086
3,086
1,898
4,104
4,104
6,139
1,940
433
2,373
3,070
531,685
12,434
544,119
649,465

TOTAL INCOME & ENDOWMENTS

11

Note 3 - Expenditure

Note
a) Charitable activities:
Mission & Charitable
Giving
-Church Overseas: Mission
- Relief & development
-Home mission etc.
-Secular charities
Vicar & wardens' grants
Subtotal
15
Expenses directly relating
to the work of the Church:
Parish Share to Diocese
Clergy expenses &
accommodation
Ministry Staf salaries
9
Ministry Staf expenses &
accommodation
Youth /children’s work
Training
Evangelism/Publicity
Debt Advice Centre
Pastoral/Materials
Worship & Music
Upkeep of services/ ministry
Church /hall running expenses
- Heat & Light
- Insurance
- Maintenance
Caretaker’s salary &
accommodation
9
Administrator & secretary’s
salaries
9
Consultancy- ICT, Ofce etc
Ofce & Stationery
Governance (Audit fee)
Youth Weekends
Cost of events
Books & SU Notes
Asset Depreciation
8
Subtotal
TOTAL EXPENDITURE ON
CHARITABLE ACTIVITIES		 Unrestrict
ed
Funds
Restricte
d &
Endowm
ent
Funds
TOTAL
2020
FUNDS
2019
£
£
£
£
33,050
4,900
37,950
62,269
5,400
140
5,540
11,505
41,884
800
42,684
51,174
6,650
30
6,680
5,845
1,650
1,200
2,850
2,705
88,634
7,070
95,704
133,498
170,133
170,133
167,204
2,835
2,835
3,585
141,214
141,214
159,989
2,400
2,400
4,960
3,949
3,949
5,627
76
76
1,340
2,795
3,480
5,431
2,795
8,911
2,083
8,643
842
842
303
3,614
3,614
3,977
302
302
1,656
12,463
12,463
18,857
5,503
5,503
6,595
23,049
23,049
23,980
17,343
17,343
16,561
33,688
33,688
55,707
12,154
12,154
7,173
5,559
5,559
11,038
5,200
5,200
5,160
1,440
925
925
5,562
106
106
167
12,49
0
12,490
12,491
460,120
5,431
465,551
524,098
548,754
12,501
561,255
657,596

12

4. Unrestricted Funds

Church
Building
Developmen
t
General
Salaries
reserve
Mission
Tithe
Deprc/Cap/		 Openin
g
Balance
1.1.20
£
Incom
e
£
Expenditu
re
£
Transfer
s
between
funds
£
Closing
Balance
31.12.2
0
£
114,651
155
(19,028)
95,778
59,275
12,241
(12,976)
58,540
96,704
519,28
9
(536,264)
6,700
86,429
65,000
65,000
14,620
(8781)
5,839
3,957,40
1,202
(12,490)
34,085
3,980,20

13

Invest
TOTAL		 4
0
4,307,6
54
532,88
7
(548,754)
-
4,291,7
86

5. Restricted Funds

The balance of fundraising and donations for the 2016 and 2019 youth mission trips, after expenditure, is held in the Youth Mission Fund, to be used for similar future initiatives. During 2020 £500 of this fund was allocated as part of the church’s support for Joanna Brown (JENGA), leaving a balance of £6,243.

6. Endowment Funds

The balances on these funds at the balance sheet date, comprising the accumulated surplus of income over expenditure, available to be spent on these purposes, were as follows:

2019
Net
£
6,476
Choir and
Church Music
3,902
Garden of Rest
2,724
Poor
12,55
9
Investment
revaluation
25,66
1		 Incom
e
Expenditu
re
2020
Net
£
£
£
307
6,783
108
4,010
18
2,742
910
13,46
9
1,343
-
27,00
4

7 . Investments

The PCC holds investments for the Choir & Church Music Fund and Garden of Rest Fund, each set up with a legacy from a member of the church. The capital of the Funds, which cannot be spent in the normal course of events, is invested in the Investment Fund of the Central Board of Finance of the Church of England.

The PCC also holds an investment from its general fund in the Investment Fund of the Central Board of Finance of the Church of England. The historic cost of this investment is £10,000.

The market valuations of these investments at the beginning and end of 2020 were:

31.12.20
£
Choir & Church Music Fund
3,537
Garden of Rest Fund
10,551
General Fund
18,068
32,156		 31.12.19
£
3,309
9,869
16,867
30,045

14

The increase in value of these investments is shown in the Statement of Financial Activities.

The Investment Revaluation Fund represents the book value of assets held for the Choir and Church Music and Garden of Rest Funds.

The Poor Fund includes income earned on the investments of the Thurnham Charity, a separate charity established by bequest for the assistance of the poor of the parish.

8. Fixed Assets

a) Land and Buildings

Property owned by the PCC for its own purposes includes the church hall complex and the curate’s house, This is included in the accounts at historic cost. Under FRS102, this is taken as the market value as at 31 December 2013. There has been no movement in the cost, depreciation or net book value of property assets during 2020.

b) Equipment

The PCC owns equipment which is shown in the accounts at its depreciated value at 1 January 2020, plus any additions and less depreciation charges for the year and any disposals or impairments, as below. Equipment is depreciated over its expected useful life, normally 5 years for ICT and 10 years for other equipment.

Equipment shown below includes PV panels, heating and access control systems, fire sensor system, kitchen appliances, the office photocopier, AV systems in the hall, and cameras and temporary stage lighting in church.

Cost at 1 January 2020
Additions/ (Disposals)
Cost at 31 December 2020
Depreciation at 1 January 2020
Depreciation in year
Depreciation at 31 December 2020
Net Book Value 1 January 2020
Net Book Value 31 December 2020		 134,623
34,085
168,708
90,512
12,490
103,002
44,111
65,706

9. Staff Costs

During the year the PCC employed a full time Youth Minister, Children’s Minister, Worship Minister, Pastoral Minister, Church Manager and Caretaker; and a part time Associate Vicar, Secretary

15

and CAP Debt Advice support worker. Total salary costs were as below:

below:
£
Direct salaries (net of Job Retention Scheme) 172,214
Employer’s National Insurance 10,891
Employer’s Pension contribution 12,840
Total 195,945

In addition to these salaries, the caretaker is provided with accommodation.

No staff fall in the over £60,000 pay band.

The PCC participates in the Church of England Defined Contributions Scheme (DCS) within the Church Workers Pension Fund. The PCC contributes 8.5% of basic salary, and employees can opt, but are not required, to make a contribution.

In addition to paid staff, unpaid volunteers and a Self- Supporting Minister make a substantial contribution to all the activities of the church, including children’s and youth work, music and worship, catering, small groups and administrative support. Given the difficulties of calculating a monetary value for this activity, it is not included in the accounts.

10. Commitments and liabilities

There are no outstanding liabilities at year end.

11. PCC Members’ (trustees) remuneration, expenses and donations

Staff members who are also PCC members (administrator and secretary) have received remuneration as in note 8 above. Expenses totalling £3,057 were paid to clergy.

Apart from these payments, and the related parties transactions identified in note 12, no member of the PCC or any party related to the PCC has received any remuneration, expenses or other benefit during the year.

12 . Related Party Interests

The following related party interests have been identified, and transactions incurred.

----- Start of picture text -----
Trustee Related party Transaction
Lindsey Trustee,
Mission donation £525
McLeod Open Door St Albans
Andrew Pike Trustee, JENGA
----- End of picture text -----

16

----- Start of picture text -----
Mission donation
£6,100
Tom
Salisbury, son Trustee, Throw a Mission Donation
of Nicholas Starfish £2,000
Salisbury
----- End of picture text -----

During 2020 PCC members made donations to St Paul’s totalling £88,595.

13. Legacies

No legacies were received during 2020. A legacy of £10,000 has been notified, from the estate of John Wright. This has been accrued and is included in income to the Development Fund.

14. Capital Commitments

There were no capital commitments at 31 December 2020.

17

15. Grants to Missions and Charities

The following grants and donations were made to missions and charities during 2020

From
Restrict
From ed
General Donatio 2020
2019 Organisation Fund ns Total
£ £ £
1,500 2:67 project 1,500 1,500
2,385 A Rocha 850 50 900
500 Age UK Herts 500 500
110 Air Ambulance, E England
720 Azalea Women’s Refuge 2,600 2,600
300 Alpha -HTB 300 300
500 Barnabas fund - -
750 Bible Society 500 500
300 CARE - -
300 CARE for the Family 300 300
750 Childrens Society 300 300
500 Christian Aid 500 500
4,000 Christians Against Poverty 4,000 265 4,265
700 Credit Union,St Albans 700 700
Christchurch, Jerusalem 1,000 1,000
188 City Church, St Albans - -
1,000 CMJ 1,000 1,000
1,000 CMS 1,000 1,000
750 Concordis 750 750
1,000 Connect 1,000 1,000
1,000 Compassion UK - -
500 CPAS 500 500
900 Crusaders 900 900
110 Dementia UK - -
300 Evangelical Alliance 300 300
506 FEED 244 285 529
2,800 FRMME (Andrew White Baghdad) 1,000 1,800 2,800
300 Fusion 300 300
Grove House (Iain Rennie
500 Hospice) 500 500
1,000 Hatfeld Rd day care centre 1,000 1,000
540 Japanese Church 540 540
8,000 JENGA 6,100 6,100
300 Just Love 300 300
300 Relationships Foundation 300 300
675 Kiwoko Hospital 800 90 890
3,455 Leakes / CMS 2,000 2,000
Chaco Church Trust 1,500 1,500
3,000 Living Room 3,000 3,000
1,550 Local Schools 1,550 1,550
1,000 Luton Roma Trust 1,000 1,000
7,000 Mission Without Borders 6,000 6,000

18

1,000 Mother Union Literacy 1,000 1,000
From
Restrict
From ed
General Donatio 2020
Fund ns Total
2019 Organisation £ £ £
300 New Wine Networks 300 300
4,500 Oak Church, Stevenage 4,500 4,500
33
525 Open Door nightshelter 300 30 0
500 Open Doors 500 500
530 Prison Fellowship/Angel Tree 200 200
150 Radio Verulam 150 150
600 Scripture Union 600 600
3,500 SHARE Trust - Avondale 3,500 3,500
2,375 SHARE Trust 2,000 2,000
640 Saltmine Theatre - -
- St Albans Bereavement Network (300) (300)
1,100 St John’s, Farley Hill 1,100 1,100
5,000 STEP 5,000 5,000
500 Teach Beyond - -
1,490 TEAR Fund 750 750
500 Thrive Youth Ministries - -
1,500 Throw a Starfsh 2,000 2,000
The Olive Branch 700 700
300 UCCF 300 300
250 Univ Herts CU 250 250
850 WORTH - -
3,000 YWAM - -
Individuals incl J Brown, B&C
34,704 Downing, E & J Entee, Y Nichols 19,500 3,350 22,850
15,990 Uganda Youth Mission Trip - - -
2,705 Vicar & Wardens Fund gifts 1,650 1,200 2,850
133,49
8 Total 88,634 7,070 95,704

19

ST. PAUL’S PCC, ST ALBANS STATEMENT OF FINANCIAL RESPONSIBILITIES OF THE PAROCHIAL CHURCH COUNCIL

The law governing the administration of charities requires the trustees to prepare accounts which give a true and fair view of the state of affairs of the charity at the annual accounting date and of its income and expenditure for the year then ended. In the case of a Church of England parish the trustees are the members of the Parochial Church Council (PCC). In preparing these accounts, the PCC is required to:

The PCC is responsible for ensuring that proper accounting records are kept for all funds for which they are responsible. These books must give a true and fair view of the Church’s state of affairs and explain its financial transactions. The PCC must also establish and maintain a satisfactory system of control of the Church’s books of account, its cash holdings and all receipts and remittances. It is also responsible for safeguarding the assets and taking reasonable steps for the prevention and detection of fraud or other irregularities.

………………………………. ……………………………….. Chairman Treasurer Date………………………… Date…………………………...

INDEPENDENT AUDITORS’ REPORT TO THE PAROCHIAL CHURCH COUNCIL, ST PAUL’S, ST ALBANS

Opinion

We have audited the financial statements of St Paul’s, PCC, St Albans (the ‘charity’) for the year ended 31 December 2020 which comprise the statement of financial activities (incorporating an income and expenditure account), the balance sheet, cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including the Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent

2

with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and Church Accounting Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees responsibilities statement set out on page 1 the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

3

Other Matter

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” in preference to the Accounting and Reporting by Charities:Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but which has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Use of our report

This report is made solely to the charity’s trustees,as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Windmill (Senior Statutory Auditor) Dated:

For and on behalf of Myers Clark, Statutory Auditor Egale 1, 80 St Albans Road Watford Hertfordshire WD17 1DL

4

ST. PAUL'S PCC, ST ALBANS BALANCE SHEET AT 31 DECEMBER 2020

Fixed Assets
Not
e
Tangible Fixed Assets
Property
8A
Equipment
8B
Investments
7
Current Assets
Debtors & Prepayment
Short term Deposits
Cash at bank and in hand
Liabilities
Amounts falling due within
1 yr
Net Current Assets
Net Assets
Funds
Unrestricted
4
- General
- Building Maintenance
- Development
- Salaries Reserve
- Unallocated Mission Tithe
- Asset Revaluation
Investment
- Asset Revaluation
Equipment
- Asset Revaluation
Property
Restricted – Youth Mission
5
Endowments
6
Asset Revaluation:
Endowment Investments		 46,010
238,603
60,066		 2020
£
3,905,81
9
65,706
32,156		 2019
£
3,905,81
9
44,111
30,045
4,003,68
1		 3,979,97
5
47,955
297,663
47,842
344,679
(23,327)		 393,460
(33,377)
321,352 360,083
4,325,03
3		 4,340,05
8
86,429
95,778
58,540
65,000
5,839
8,687
65,694
3,905,81
9
4,291,78
6
6,243
13,535
13,469		 96,704
114,651
59,275
65,000
14,620
7,487
44,098
3,905,81
9
4,307,65
4
6,743
13,102
12,559
4,325,03
3		 4,340,05
8

Approved March 2021:

5

Mr N Salisbury Chairman

Mrs S Thompson FCA Treasurer

6

ST.PAUL'S PCC, ST.ALBANS

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 December 2020

Not
e
INCOME &
ENDOWMENTS from:
Donations and
Legacies
2a
Trading Activities
Charitable Activities
2b
2c
Investments
2d
TOTAL INCOME &
ENDOWMENTS
EXPENDITURE on:
Charitable Activities
3
Gains & losses on
investments
NET INCOME/
(EXPENDITURE)
Total funds brought
forward 1 Jan 2020
TOTAL BALANCES
CARRIED FORWARD
31 DECEMBER 2020		 Unrestricte
d funds
£
Restricted
and
Endowmen
t funds
£
TOTAL
2020
£
FUNDS
2019
£
519,680
12,001
521,681
585,214
15,961
4,104
15,961
4,104
55,042
6,139
1,940
433
2,373
3,070
531,685
12,434
544,119
649,465
(548,754)
(12,501)
(561,255)
(657,596
)
1,201
910
2,111
4,738
(15,868)
843
(15,025)
(3,393)
4,307,654
32,404
4,340,05
8
4,343,45
1
4,291,786
33,247
4,325,03
3
4,340,05
8

7

Statement of Cashflows

Statement of Cashfows
2020
2019
£
£
(14,691)
(4,848)
1,940
2,620
(34,085)
-
-
-
Cashfows from operating
activities:
Net cash provided by/(used in)
operating activities
Cashfows from investing
activities:
Dividends, interest and rents from
investments
Purchase of property, plant &
equipment
Cashfows from fnancing activities
Change in cash and cash
equivalents in the reporting
period		 (46,836)
(2,228)
345,505
347,733
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at
the end of the reporting period		 298,669
345,505

Reconciliation of net income/(expenditure) to cashflows from operating activities

2020
2019
£
£
(15,025)
(3,393)
12,490
12,491
(2,111)
(4,738)
(1,940)
(2,620)
1,945
4,856
(10,050)
(11,443)
Net Income/(Expenditure) for the
reporting period (as Statement of
Financial Activities)
Adjustments for:
Depreciation Charges
(Gains)/Losses on investments
Dividends, interest and rents from
investments
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors
Net cash provided by/(used in)
operating activities		 (14,691)
(4,848)

8

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020.

1a. Accounting Policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, and the Statement of Recommended Practice:Accounting and Reporting for Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) – SORP FRS 102 (effective 1 January 2019).

The accounts 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 applying SORP FRS 102 (effective 1 January 2019) rather than the version of the Statement of Recommended Practice referred to in the regulation but which has since been withdrawn.

The accounts are prepared on the basis that the PCC is a going concern, and that the PCC is a public benefit entity under FRS102.

Recognition of Income and Expenditure

The statements are prepared on the accruals basis, that is to say, income and expenditure are recognised (included in the accounts) as and when they are earned or incurred, which may be before they are received or paid.

Income including legacies is recognised when the inflow of benefits is probable.

Income Tax reclaimed on Gift Aid donations is accrued for all amounts outstanding from HMRC.

Funds and Reserves

General "unrestricted" 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. In addition to the general fund, these include the church building maintenance fund, development fund and salaries reserve, which are designated funds set aside for these particular purposes by the PCC. Details of these reserves, including the PCC’s policies regarding the level of reserves, are shown at note 4.

9

Restricted funds are those given for a specified purpose.They include donations for specific missions and charities, as detailed at note 5.

Endowment Funds are another form of restricted fund, where money has been given to the church with the specific instruction that only the investment income may be spent by the PCC. Full details of these funds are given at notes 6 and 7.

Fixed Assets

Consecrated land and buildings and moveable church furnishings consecrated and beneficed property is excluded from the accounts by s10 (2) (c) Charities Act 2011.

No value is placed on moveable church furnishings (including equipment added under faculty) until a sale takes place.The churchwardens hold this property in trust for the PCC, but are unable to authorise a sale until a faculty for disposal is granted by the Diocese. All expenditure on consecrated or beneficed buildings and moveable furnishings is written off in the year in which it is incurred.

Other Land and Buildings

Other land and buildings held on behalf of the PCC for its own purposes (the church halls and staff house) are stated at historic cost, taken under FRS102 as the book value at 31 December 2013. No depreciation is charged against such properties if their residual value is greater than historic cost. At each reporting date an assessment is carried out to determine whether there is any indication that an asset should be written down (i.e. whether its carrying amount is more than its recoverable amount).

Other fixtures, fittings and office equipment.

Equipment used within the church premises is held at historic cost and depreciated on a straight line basis over its expected useful life. Items with a purchase price of £2,000 or less are written off in the year of acquisition.

Investments

Investments are valued at market value at 31 December 2020.

10

Note 2 – INCOME & ENDOWMENTS

NOTE
a) Donations &
Legacies
Planned giving
Unplanned Gift Aid
donations
Tax recovered on
planned and unplanned
Gift Aid
Collections
Donations
Donations for Mission
St. Peter's Church Lands
Legacies
13
Sub Total
b) Trading Activities
Hall and Church lettings
c) Charitable
Activities
Youth Weekends
Social Events
Materials & courses
Fees
Sub Total
d) Investment
Interest, dividends
TOTAL INCOME &
 Unrestrict
ed Funds
Restricted
&
Endowme
nt Funds
TOTAL
2020
FUNDS
2019
£
£
£
£
360,671
360,671
389,417
19,139
19,139
26,093
62,975
62,975
67,248
527
527
3,477
18,368
18,368
18,127
12,001
12,001
44,752
38,000
38,000
36,100
10,000
10,000
0
509,680
12,001
521,681
585,214
15,961
15,961
55,042
0
0
1,560
536
536
2,038
482
482
643
3,086
3,086
1,898
4,104
4,104
6,139
1,940
433
2,373
3,070
531,685
12,434
544,119
649,465

TOTAL INCOME & ENDOWMENTS

11

Note 3 - Expenditure

Note
a) Charitable activities:
Mission & Charitable
Giving
-Church Overseas: Mission
- Relief & development
-Home mission etc.
-Secular charities
Vicar & wardens' grants
Subtotal
15
Expenses directly relating
to the work of the Church:
Parish Share to Diocese
Clergy expenses &
accommodation
Ministry Staf salaries
9
Ministry Staf expenses &
accommodation
Youth /children’s work
Training
Evangelism/Publicity
Debt Advice Centre
Pastoral/Materials
Worship & Music
Upkeep of services/ ministry
Church /hall running expenses
- Heat & Light
- Insurance
- Maintenance
Caretaker’s salary &
accommodation
9
Administrator & secretary’s
salaries
9
Consultancy- ICT, Ofce etc
Ofce & Stationery
Governance (Audit fee)
Youth Weekends
Cost of events
Books & SU Notes
Asset Depreciation
8
Subtotal
TOTAL EXPENDITURE ON
CHARITABLE ACTIVITIES		 Unrestrict
ed
Funds
Restricte
d &
Endowm
ent
Funds
TOTAL
2020
FUNDS
2019
£
£
£
£
33,050
4,900
37,950
62,269
5,400
140
5,540
11,505
41,884
800
42,684
51,174
6,650
30
6,680
5,845
1,650
1,200
2,850
2,705
88,634
7,070
95,704
133,498
170,133
170,133
167,204
2,835
2,835
3,585
141,214
141,214
159,989
2,400
2,400
4,960
3,949
3,949
5,627
76
76
1,340
2,795
3,480
5,431
2,795
8,911
2,083
8,643
842
842
303
3,614
3,614
3,977
302
302
1,656
12,463
12,463
18,857
5,503
5,503
6,595
23,049
23,049
23,980
17,343
17,343
16,561
33,688
33,688
55,707
12,154
12,154
7,173
5,559
5,559
11,038
5,200
5,200
5,160
1,440
925
925
5,562
106
106
167
12,49
0
12,490
12,491
460,120
5,431
465,551
524,098
548,754
12,501
561,255
657,596

12

4. Unrestricted Funds

Church
Building
Developmen
t
General
Salaries
reserve
Mission
Tithe
Deprc/Cap/		 Openin
g
Balance
1.1.20
£
Incom
e
£
Expenditu
re
£
Transfer
s
between
funds
£
Closing
Balance
31.12.2
0
£
114,651
155
(19,028)
95,778
59,275
12,241
(12,976)
58,540
96,704
519,28
9
(536,264)
6,700
86,429
65,000
65,000
14,620
(8781)
5,839
3,957,40
1,202
(12,490)
34,085
3,980,20

13

Invest
TOTAL		 4
0
4,307,6
54
532,88
7
(548,754)
-
4,291,7
86

5. Restricted Funds

The balance of fundraising and donations for the 2016 and 2019 youth mission trips, after expenditure, is held in the Youth Mission Fund, to be used for similar future initiatives. During 2020 £500 of this fund was allocated as part of the church’s support for Joanna Brown (JENGA), leaving a balance of £6,243.

6. Endowment Funds

The balances on these funds at the balance sheet date, comprising the accumulated surplus of income over expenditure, available to be spent on these purposes, were as follows:

2019
Net
£
6,476
Choir and
Church Music
3,902
Garden of Rest
2,724
Poor
12,55
9
Investment
revaluation
25,66
1		 Incom
e
Expenditu
re
2020
Net
£
£
£
307
6,783
108
4,010
18
2,742
910
13,46
9
1,343
-
27,00
4

7 . Investments

The PCC holds investments for the Choir & Church Music Fund and Garden of Rest Fund, each set up with a legacy from a member of the church. The capital of the Funds, which cannot be spent in the normal course of events, is invested in the Investment Fund of the Central Board of Finance of the Church of England.

The PCC also holds an investment from its general fund in the Investment Fund of the Central Board of Finance of the Church of England. The historic cost of this investment is £10,000.

The market valuations of these investments at the beginning and end of 2020 were:

31.12.20
£
Choir & Church Music Fund
3,537
Garden of Rest Fund
10,551
General Fund
18,068
32,156		 31.12.19
£
3,309
9,869
16,867
30,045

14

The increase in value of these investments is shown in the Statement of Financial Activities.

The Investment Revaluation Fund represents the book value of assets held for the Choir and Church Music and Garden of Rest Funds.

The Poor Fund includes income earned on the investments of the Thurnham Charity, a separate charity established by bequest for the assistance of the poor of the parish.

8. Fixed Assets

a) Land and Buildings

Property owned by the PCC for its own purposes includes the church hall complex and the curate’s house, This is included in the accounts at historic cost. Under FRS102, this is taken as the market value as at 31 December 2013. There has been no movement in the cost, depreciation or net book value of property assets during 2020.

b) Equipment

The PCC owns equipment which is shown in the accounts at its depreciated value at 1 January 2020, plus any additions and less depreciation charges for the year and any disposals or impairments, as below. Equipment is depreciated over its expected useful life, normally 5 years for ICT and 10 years for other equipment.

Equipment shown below includes PV panels, heating and access control systems, fire sensor system, kitchen appliances, the office photocopier, AV systems in the hall, and cameras and temporary stage lighting in church.

Cost at 1 January 2020
Additions/ (Disposals)
Cost at 31 December 2020
Depreciation at 1 January 2020
Depreciation in year
Depreciation at 31 December 2020
Net Book Value 1 January 2020
Net Book Value 31 December 2020		 134,623
34,085
168,708
90,512
12,490
103,002
44,111
65,706

9. Staff Costs

During the year the PCC employed a full time Youth Minister, Children’s Minister, Worship Minister, Pastoral Minister, Church Manager and Caretaker; and a part time Associate Vicar, Secretary

15

and CAP Debt Advice support worker. Total salary costs were as below:

below:
£
Direct salaries (net of Job Retention Scheme) 172,214
Employer’s National Insurance 10,891
Employer’s Pension contribution 12,840
Total 195,945

In addition to these salaries, the caretaker is provided with accommodation.

No staff fall in the over £60,000 pay band.

The PCC participates in the Church of England Defined Contributions Scheme (DCS) within the Church Workers Pension Fund. The PCC contributes 8.5% of basic salary, and employees can opt, but are not required, to make a contribution.

In addition to paid staff, unpaid volunteers and a Self- Supporting Minister make a substantial contribution to all the activities of the church, including children’s and youth work, music and worship, catering, small groups and administrative support. Given the difficulties of calculating a monetary value for this activity, it is not included in the accounts.

10. Commitments and liabilities

There are no outstanding liabilities at year end.

11. PCC Members’ (trustees) remuneration, expenses and donations

Staff members who are also PCC members (administrator and secretary) have received remuneration as in note 8 above. Expenses totalling £3,057 were paid to clergy.

Apart from these payments, and the related parties transactions identified in note 12, no member of the PCC or any party related to the PCC has received any remuneration, expenses or other benefit during the year.

12 . Related Party Interests

The following related party interests have been identified, and transactions incurred.

----- Start of picture text -----
Trustee Related party Transaction
Lindsey Trustee,
Mission donation £525
McLeod Open Door St Albans
Andrew Pike Trustee, JENGA
----- End of picture text -----

16

----- Start of picture text -----
Mission donation
£6,100
Tom
Salisbury, son Trustee, Throw a Mission Donation
of Nicholas Starfish £2,000
Salisbury
----- End of picture text -----

During 2020 PCC members made donations to St Paul’s totalling £88,595.

13. Legacies

No legacies were received during 2020. A legacy of £10,000 has been notified, from the estate of John Wright. This has been accrued and is included in income to the Development Fund.

14. Capital Commitments

There were no capital commitments at 31 December 2020.

17

15. Grants to Missions and Charities

The following grants and donations were made to missions and charities during 2020

From
Restrict
From ed
General Donatio 2020
2019 Organisation Fund ns Total
£ £ £
1,500 2:67 project 1,500 1,500
2,385 A Rocha 850 50 900
500 Age UK Herts 500 500
110 Air Ambulance, E England
720 Azalea Women’s Refuge 2,600 2,600
300 Alpha -HTB 300 300
500 Barnabas fund - -
750 Bible Society 500 500
300 CARE - -
300 CARE for the Family 300 300
750 Childrens Society 300 300
500 Christian Aid 500 500
4,000 Christians Against Poverty 4,000 265 4,265
700 Credit Union,St Albans 700 700
Christchurch, Jerusalem 1,000 1,000
188 City Church, St Albans - -
1,000 CMJ 1,000 1,000
1,000 CMS 1,000 1,000
750 Concordis 750 750
1,000 Connect 1,000 1,000
1,000 Compassion UK - -
500 CPAS 500 500
900 Crusaders 900 900
110 Dementia UK - -
300 Evangelical Alliance 300 300
506 FEED 244 285 529
2,800 FRMME (Andrew White Baghdad) 1,000 1,800 2,800
300 Fusion 300 300
Grove House (Iain Rennie
500 Hospice) 500 500
1,000 Hatfeld Rd day care centre 1,000 1,000
540 Japanese Church 540 540
8,000 JENGA 6,100 6,100
300 Just Love 300 300
300 Relationships Foundation 300 300
675 Kiwoko Hospital 800 90 890
3,455 Leakes / CMS 2,000 2,000
Chaco Church Trust 1,500 1,500
3,000 Living Room 3,000 3,000
1,550 Local Schools 1,550 1,550
1,000 Luton Roma Trust 1,000 1,000
7,000 Mission Without Borders 6,000 6,000

18

1,000 Mother Union Literacy 1,000 1,000
From
Restrict
From ed
General Donatio 2020
Fund ns Total
2019 Organisation £ £ £
300 New Wine Networks 300 300
4,500 Oak Church, Stevenage 4,500 4,500
33
525 Open Door nightshelter 300 30 0
500 Open Doors 500 500
530 Prison Fellowship/Angel Tree 200 200
150 Radio Verulam 150 150
600 Scripture Union 600 600
3,500 SHARE Trust - Avondale 3,500 3,500
2,375 SHARE Trust 2,000 2,000
640 Saltmine Theatre - -
- St Albans Bereavement Network (300) (300)
1,100 St John’s, Farley Hill 1,100 1,100
5,000 STEP 5,000 5,000
500 Teach Beyond - -
1,490 TEAR Fund 750 750
500 Thrive Youth Ministries - -
1,500 Throw a Starfsh 2,000 2,000
The Olive Branch 700 700
300 UCCF 300 300
250 Univ Herts CU 250 250
850 WORTH - -
3,000 YWAM - -
Individuals incl J Brown, B&C
34,704 Downing, E & J Entee, Y Nichols 19,500 3,350 22,850
15,990 Uganda Youth Mission Trip - - -
2,705 Vicar & Wardens Fund gifts 1,650 1,200 2,850
133,49
8 Total 88,634 7,070 95,704

19