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2020-12-31-accounts

DIOCESE OF LONDON

DEANERY OF HARROW

ST ANDREW'S CHURCH ROXBOURNE Malvern Avenue, Harrow

www.standrewsroxbourne.org.uk

REGISTERED CHARITY N[O] 1131727

ANNUAL REPORT ON THE PROCEEDINGS OF THE PAROCHIAL CHURCH COUNCIL AND THE ACTIVITIES OF THE PARISH GENERALLY

and the

FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL

for the year ended 31[st] DECEMBER 2020

Approved by the Council at its meeting on 12[th] April 2021

PAUL HART (CHURCH WARDEN) OLUKEMI AINA (CHURCH WARDEN)

……………………………………….. ……………………………………. ………………………………. REV[D] LYNDON NORTH (Chairman) KULAN MILLS(Hon Treasurer) JOYCE NICKOLAY (Secretary)

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL 2020

OUR MISSION: “TO KNOW CHRIST AND BE SENT”

1. Prayer, Worship, Bible study and Parish Outreach

3

2. Working with Young People

4

Brenda Udall, Gill Moore, Annie Dawson and Sue Jull which continued for the first three months of the year. The name originates from ‘Go M ake A D ifference’.

We currently have approximately 15 children on our registers with an average weekly attendance of Between 5-8 children.

The children and young people are taught in two groups by our volunteer teachers who work on a rota basis. The children have continued to have a regular slot at the end of the 9.45 am/10.00 am communion service to report back on what they have learned.

During the two lockdowns we have maintained contact with all our children with our regular Messy Church activities downloads and activity bags. These have been sent to all children who have contact with the church.

Since March last year we have produced resources for Easter 2020, Pentecost, October Light Party, Christmas and Candlemas.

We believe that each child is precious in the sight of God. Please pray that the children will come to understand the love that Jesus has for them and that God will fulfil his plans for their lives.

2.2 Messy Church We aim to have Messy Church once a month on a Saturday from 10.00 am – 12 noon. Each child must be accompanied by an adult and there can be up to 60 children plus adults attending. We had 3 meetings at the beginning of 2020 on January 11th, February 8th and March 7th. The children and the adults accompanying them participated in a wide variety of craft activities on a bible-based theme. These were then followed by a short worship in the church led by Barbara North. Then everyone returned to the hall to have lunch together.

After this, due to Covid restrictions, we were unable meet together. So for Easter, the Easter story and various activities were sent out via e mail and this was also done for Pentecost. In October we e-mailed information out on the theme of light and also assembled activity bags for collection and delivery. For Christmas 2020 the Christmas story and a variety of Christmas themed activities were made available on line and also a bag containing lots of craft activities was available for collection. Approaching 50 bags were collected or delivered.

We are very fortunate that we have a very dedicated and talented team who support the Messy Church sessions ably led by Gill Moore.

St Andrew’s Youth St Andrew’s Youth Club has been running for approximately seven years and is led by Lyndon and Barbara North, who are supported by a number of volunteers. Its aim is to provide a safe and nurturing environment for young people between the ages of 11 and 14 years from our church and the community.

We are an openly Christian youth club and as such may share our faith through our caring, our conversations and our presentations.

Like everything else this year, the youth club has been affected by covid19. This has meant that we have been unable to meet regularly for much of the year since March 2020. However, the Government’s concern for the physical and mental welfare of young people in general during this time has meant that they consider youth and children’s work to be a high priority.

As a result, we were able to open for a few weeks in the Summer months and again in the Autumn. This has enabled us to keep contact with our young people and to see how they have been coping over this period.

The young people have been very keen to return to the youth club when they have been able to and have all followed strict guidelines to keep everyone safe. They have valued the opportunity to meet

5

together, and openly talk about the challenges that they face.

Please pray for the young people, many of whom had hoped to take exams and now face an uncertain future. Pray also for their home circumstances, that they will be places of safety. We hold in our prayers all the young people of this parish and we look forward to being able to open again filled with renewed energy and vision.

https://www.churchofengland.org/safeguarding/promoting-safer-church/policy-practice-guidance

Our Safeguarding Officer is Mrs Marita Brown (from 4[th] January 2017). Gill Moore has continued as the “Section X checker” - confirming identities and processing the necessary on-line Disclosure & Barring Service application process through the Diocese.

All organisations using St. Andrew’s premises are also required to have, and have confirmed that they have, suitable CPP policies in place which meet Diocesan requirements or have agreed to and signed the Safeguarding Policy issued by the Diocese.

The Vicar and the Safeguarding Officer have undertaken an online Diocesan Safeguarding refresher course and all PCC members have completed the on-line Diocesan Safeguarding training in 2020. Safeguarding information and contact numbers are displayed at various locations on the Church premises. Information concerning Safeguarding in the Church can be found on the Parish Website: www.standrewsroxbourne.org.uk

3 Working with adults, social and community events

3.2 St.AR Friends Pamela Storey has reported that sadly due to the current situation, Star Friends has not been able to meet for almost a year now, but this does not mean that we have not continued to meet in spirit. Each week several of our members ring me to catch up with the news and to see how I am keeping. However, the thing that pleases me most is the fact that the members are all keeping in touch and I know that they are very supportive to each other.

We are making sure that their Birthdays are remembered and if we learn they are not well we send a Get Well Card or Thinking of you Card, which we know is appreciated. My sincere thanks to Pauline Harrowell for her sterling work on this. Peter Sage and one of our members attended the funeral of our oldest Member, Kay, who didn’t quite make her 100[th] Birthday. The family had specially wanted St.ar Friends represented.

6

At Christmas time we were able to send to all our members and helpers a wonderful Hamper, which was so well received. Our sincere thanks go to Barbara North, who came up with the idea and for her hard work in getting it all organised. Our thanks also to the people who helped pack and deliver the parcels and to Maureen Pattison for her input on behalf of the Club. The parcels were sent from St Andrew’s and Star Friends. No one will ever know how much pleasure they gave to the recipients. My phone rang itself of the hook with Club members saying ‘Thank You’.

4 Music and Choir and Servers

5. Donations to charities

7

We encourage church members to take individual responsibility and ownership for giving to missions and other good causes of their choice, so that as a church we can devote what resources we have to local mission. However, we continue to promote seasonal appeals as follows (where applicable, the sums quoted include tax refund through Gift Aid):

6. Who’s who in the Church

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were elected at the APCM to serve for three years 2020 – 2023 and can serve for up to six years. Representation on the Deanery Synod is 1 per 57 on the Electoral Roll and the figures are rounded up from 57. As we have between 114 and 171 on our Electoral Roll our deanery representation is recorded as 3 members.

To avoid conflict of interest, PCC members should not normally be paid by the church for services. David Alleyne received payment as verger at funerals. Apart from reimbursements for purchases made on behalf of the church, no other payments were made to PCC members.

5 The work of the PCC

9

8 Estate Management

As one member has commented “We are in the mission business – with sacrificial giving – and not that of real estate”. However we are stewards of buildings and a site which occupies nearly two acres of potentially very valuable land. Matters involving care and use of our premises did occupy a lot of time for the PCC, standing committee, wardens and sub-committees.

The PCC has continued to invest in all relevant IPR licences for playing live and recorded music, showing films and videos and also continued copying of words and music for various services in church, and also a TV licence. The total cost runs into some hundreds of pounds a year which we seek to recoup by imposing slightly higher letting rates than would otherwise have been the case.

We also thank Sue Barnard, Vicar’s Secretary, for booking and invoicing weekday lets.

The PCC continues to review hall letting rates. The two playgroups (one in the Large Hall and the other in the Youth Centre are a cause for concern with low numbers of children.

Much of the rest of the EMT's work goes by largely un-noticed: repairing leaks and breakages, annual maintenance and upkeep of S[t] Andrew's flat. More strategically the EMT takes the lead on carrying forward the necessary works identified by the surveyor's Quinquennial inspections, the latest of which was received in the autumn of 2017.

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9 Finance.

The Treasurer’s report on the Financial Accounts follow this report.

Planned giving, now almost entirely by standing order, remains the bed-rock of our church’s finances. Membership of our Stewardship scheme decreased from 64 to 61 (including 13 couples who both attend and give jointly, who are counted as one)

10. Wider Outreach to the Community

10.1 Our premises continue to be used extensively by Church groups, the Uniformed Organisations and outside lets - some of which (such as the S[t] Andrew's Pre-School) were started many years ago by the Church.

10.2 We were pleased to provide the venue once more for our Uniformed Organisations to put on a first-class bonfire and fireworks display on the 5[th] November which obviously did not take place in 2020.

10.3 M eetings of the local Churches Together in South Harrow took place in person and carried on by Zoom later on. Their website is https://connectingsouthharrow.wordpress.com and has information about St Andrew’s and 5 other churches in South Harrow.

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10.4 We participated in the Women’s World Day of Prayer in March.

11. In Conclusion To save space, the many who have contributed to the well-being of St Andrew’s, both those mentioned by name above and the many unnamed, have not been thanked in the body of the report, but the PCC would like to conclude by saying how grateful we are to all who have given time and talents.

NOTES

  1. The normal address for external correspondence to the PCC is:

  2. c/o The Vicarage, 89 Malvern Avenue, Harrow, Middlesex, HA2 9ER

and marked as appropriate for the attention of the PCC Chairman, Secretary or Treasurer.

  1. The PCC's bankers are: HSBC plc, 31 Holborn Circus, EC1N 2HR, and Barclays Bank plc, 235 Northolt Road, South Harrow, HA2 8HP

  2. The Independent Examiner of the PCC's accounts is: Mr Noel Rajaratnam of 103a Malvern Avenue, HA2 9ER

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APPENDIX A

PCC MEMBERS, 2019

Vicar (Chairman) and ex officio

Rev[d] Lyndon North

Mr Paul Hart Warden (3 years from April 2018 to 2021) also Deanery Synod Representative Mrs Kemi Aina Warden (from April 2019 to 2022)

Mrs Joyce Nickolay PCC Secretary (appointed April 2019, active from September 2019) to 2023

NOTE: Wardens are elected or re-elected every year normally for a maximum period of 6 years.

As Deanery Synod Representative and ex officio 2020 – 2023 (Maximum term – 6 years) Mr Paul Hart Mrs Wendy Godwin Mrs Susan McLeod

As Directly Elected Member

Mr David Alleyne (April 2015 - April 2021)

Mrs Marita Brown (April 2018 - April 2021)

Mrs Annie Dawson (October 2020- April 2023) Elected for a second term

Mrs Judi Grice (April 2019 - April 2022)

Mr Simon Narayan (April 2019 - April 2022) Mr Keith Nicholls (April 2020 - April 2023) Elected for a second term Mrs Barbara North (October 2020 – April 2023 Miss Rebecca Pennells ( October 2020 - April 2023) Elected for a second term Mr Jon Roast (April 2018 - April 2021

Mr Garry Williams (May 2018 - April 2021) – co-opted

NOTE: Members are elected for a 3-year period and can only stand for 6 years before being required to stand down.

STANDING COMMITTEE

The Vicar and Churchwardens are members ex officio of the Standing Committee. Mr Kulan Mills (co-opted as Treasurer),

Mrs Joyce Nickolay (co-opted as Secretary from September 2019) Mrs Marita Brown (co-opted by the PCC) Mrs Annie Dawson (elected by the PCC) Mr David Alleyne (elected by the PCC)

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Parochial Church Council

St Andrew's, Roxbourne

Registered Charity Number 1131727

ACCOUNTS FOR THE YEAR 2020

Page No. Content

Note: Each Financial Stement shows comparative figures for the year before alongside the current year's figures.

Parochial Church Council of St Andrew's Roxbourne

Notes to the Financial Statements for the Year ended 31 December 2020

Financial Review

2020 has been a heavily restricted year of activities due to Covid-19 lockdowns. The year's general reserve dropped by £29,000, which is an adverse change of £ 41,000 compared with a £ 12,000 surplus achieved in 2019.

Income

Whilst, understandably, the weekly service collections dropped by over 80%, the pledged Stewardship giving increased thanks to the faithfull committed givers within our membership.

Our biggest loss has been due to the inability to rent our halls due to the lockdown for 10 months of the year. This resulted in reduction of Halls income by 60% from £ 83,000 in 2019 to £34,000 in 2020. The restrictions have continued into 2021 and recovery is now expected to commence only from the last quarter of 2021.

Expenditure

The PCC mainatined its committed contribution to the Diocesan Common Fund at £78,000, an increase of £ 1,000 from 2019. Excluding this contribution, the expenditure dropped by £ 23,000 reaching £ 60,000 compared with £ 83,000 in 2019. The cost of utilities at £ 16,000 did not reduce despite the restriction in activities.

For almost the whole year PCC decided to maintain payments to service providers by way of support costing close to £7,000. There was some increase by way of supplies and labour for sanitising but overall expenditure on caretaking and cleaning dropped by about £ 5,000.

Cash and Cash Deposits

The net loss of £ 29,000 did not translate directly into cash loss thanks to debt recovery. The resulting cash loss was £ 23,000.

As our offer of £ 40,000 as Common Fund Contribution for 2021 has been accepted by the Diocese, a level close to half of 2020, (2020 figure was £ 78,400), we do not expect a cash shortfall in 2021.

Reserves Policy

It has been PCC Policy to maintain a balance on unrestricted reserves amounting to at least three months average expenditure excluding our contribution to the Diocesan Common Fund.

On that basis, at the end of 2020, the unrestricted reserves amounted to 15 months average 2020 expenditure, which is not too different from that of 2019. The drop in reserves matched the drop in expenditure in the heavily restricted year.

Risk Policy

Insurable risks are covered by our comprehensive insurance policy wwith Ecclesiastical Insurance Company. The buildings (except the Vicarage which is not the PCC's responsibility) and contents are now insured for £ 8.4 million.

The flat, which has tenants on an Assured Shorthold Tenancy agreement has had safety checks and certification carried out for Gas and Electrical supplies.

The church has a Church Safeguarding Officer and a children's Champion and secures the necessary DSB clearances on those working with children and vulnerable adults. All members of the PCC have completed training on safegarding and awareness provided by the Diocese.

Approved by PCC on 12 April 2021 Signed on behalf of PCC by Hon. Treasurer, P Kulan Mills FCA, FCMA, CGMA

Page 1

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE BALANCE SHEET AS AT 31 DECEMBER 2020

Note
FIXED ASSETS
Youth Centre & Field
1
CURRENT ASSETS
Debtors
5
Deposits - CBF
Bank - Main Account
Bank - Stewardship Account
Cash in Hand
CURRENT LIABILITIES
Sundry Creditors
6
Flat Security Deposit
7
NET CURRENT ASSETS
TOTAL NET ASSETS
FUNDS
Restricted
Missions & Charities
8
Roses Fund
8
Organ Fund
8
Unrestricted
Legacy Fund
9
General Reserve
9
TOTAL FUNDS		 2020
2019
£
£
13,014
13,014
6,260
15,573
47,568
62,326
11,453
19,826
3,124
2,743
30
11
68,435
100,478
4,204
5,800
400
-
-
4,204
6,200
64,231
94,278
77,244
107,292
150
537
-
32
3,808
4,273
3,958
4,842
15,874
15,838
57,412
86,612
73,286
102,450
77,244
107,292

SOFA on page 3 and the Analysis and Notes on pages 4-8 form part of these accounts.

These accounts were approved at the PCC meeting held on 12 April 2021

Chairman

Hon Treasurer

PAGE 2

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Note
INCOMING RESOURCES
Voluntary Income
2a
Activities for Generating Funds
2b
Income from Investments
2c
Income from Church Activities
2d
TOTAL INCOMING RESOURCES
RESOURCES USED
Church Activities
Grants
3a
Activities relating to the work of the church
3b
Church Management & Administration
3c
Exceptional & Non-annually recurring costs
3d
Transfer from Diamond Reserve
3d
Cost of Generating Funds
Governance Costs
3e
TOTAL RESOURCES USED
NET INCOMING/(OUTGOING) RESOURCES
NET MOVEMENT IN FUNDS
BALANCES b/fwd at 1 JANUARY 2020
BALANCES C/F at 31 DECEMBER 2020		 Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
60,362
3,175
63,537
72,477
45,794
-
45,794
98,954
232
10
242
357
2,913
10
2,923
8,999
109,301
3,195
112,496
180,787
-
3,406
3,406
3,533
127,787
673
128,460
133,038
6,370
-
6,370
7,264
4,009
-
4,009
19,629
-
584
-
-
-
-
300
-
300
1,140
138,465
4,079
142,544
165,188
(29,165)
(884)
(30,049)
15,599
(29,165)
(884)
(30,049)
15,599
102,450
4,842
107,292
91,693
73,286
3,958
77,244
107,292

PAGE 3

PAROCHIAL CHURCH COUNCIL OF ST.ANDREW'S ROXBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1 ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011, and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC's, and with the Regulations 'true and fair view'provisions. They have been prepared under FRS102 (2016) as the applicable acccounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

INCOMING RESOURCES

Incoming resources are included in the Statement of Financial Activities (SOFA) when:

  1. the PCC becomes legally entitled to the benefit of use of the resources; 2. their ultimate receipt is virutally certain; and

  2. the monetary value can be measured with sufficient reliability.

Grants, donations and legacies are included in the SOFA when any pre-conditions preventing their use by the PCC have been met. Collections and planned giving are included when the funds are received.

Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate. Rental income from the letting of church premises is recognised when the rental is due. (See note below.) Investment income is accounted for when receivable.

The value of any voluntary help is not included in the accounts but described in the annual report.

EXPENDITURE AND LIABILITIES

Liabilities are recognised as soon as the legal or constructive obligation arises.

Governance costs include the cost of the examination of the statutory accounts.

Grants and donations are recognised when a commitment has been made externally and there are no pre-conditions still to be met for entitlement to the grant which remain within the control of the PCC.

ASSETS

Consecrated and Benefice Property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Movable church furnishings

These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case.

No value is placed on any movable church furnishings that cannot be disposed of without a faculty, and which are regarded as "inalienable" property held on special trust on behalf of the PCC, and forming part of the consecrated property excluded from the financial statements by the Charities Act 2011.

Tangible fixed assets

These are capitalised if they can be used for more than one year and cost at least £5,000. They are valued at cost or else for gifts in kind, at a reasonable estimate of their open market value on receipt. The youth centre and field are included as functional assets of the PCC at a value of £13,014, being the historic cost at acquisition.

No depreciation is provided on buildings as the currently estimated value of the property is not less than the carrying value and, as the remaining useful life of these assets currently exceed 50 years any depreciation charge would be immaterial. An impairmant review is carried out at each year-end and any resultant loss identified, quantified, and included in expenditure for the year.

Short Term Deposits

These are cash held on deposit either with CCLA or at the bank.

RENTAL INCOME

Flat Rent

St Andrew's receives rental income from a property on the site. The property is owned by the London Diocesan Fund along with the associated halls. The building was considered an integral part of the church, with access from the church to the property existing internally. The building was historically used for caretakers. In more recent years the property, which is adjoined/linked to the church has been rented out. The rental income is disclosed in the accounts. The value of the asset has not been recorded within the accounts at either historical cost nor as a revaluation. The historical value is uncertain and considered immaterial as it was built in the 1950s when the entire land site was valued at £1,100. St Andrew's insures the building as part of the over premiums paid and the overall insurance value is considered to be £8,400,000

Halls Rent

The halls receive rental income on both regular and occasiuonal weekday hire as well as short hourly day lets at weekends. This income is disclosed separately in the accounts.

FUNDS

Unrestricted Funds

Unrestricted funds represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use, or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the Annual Report.

Restricted Funds

Restricted funds are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment Funds

The PCC has no endowment funds

PAGE 4

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

2
INCOMING RESOURCES
Note
2a Voluntary Income
Communion & General
Pledges & Stewardship
Tax Refund (Stewardship)
Lent offering ALMA (2019 Prison Fellowship)
Harvest - Noah's Ark Chrildrens Hospice
Christmas Carol Service Childrens Society
Christmas Angel Tree (2019 Angel Tree)
Donations
Others
Diamond Reserve Transfer
Roses fund
2b Activities for Generating Funds
Quiz Night/ Christmas Bazaar
Flat rent
Halls rental
2c Investment Income
General Reserve
9
Organ Fund
8
2d Income from Church Activities
Junior Church & Youth
Baptisms, Weddings & Funerals
Organ Fund from Gen. Fund
TOTAL INCOMING RESOURCES		 Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
1,016
-
1,016
6,717
43,799
-
43,799
42,609
8,975
-
8,975
8,546
-
382
382
1,308
-
1,510
1,510
-
-
150
150
1,150
-
976
976
538
6,572
6,572
10,451
-
324
584
157
157
250
60,362
3,175
63,536
72,477
731
-
731
3,472
10,730
-
10,730
12,210
34,334
-
34,334
83,272
45,794
-
45,793
98,954
232
232
341
-
10
10
16
232
10
242
357
1,848
-
1,848
1,864
1,065
10
1,075
2,135
5,000
2,913
10
2,923
8,999
109,301
3,194
112,494
180,787

PAGE 5

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

3
3a
3b
3c
3d
3e		 RESOURCES USED
Note
Grants
Missions & Charities
4
Vicar's Discretionary Fund
Activities relating to the work of the church
Services & Sanctuary
Junior Church & Youth
Diocesan Quota
Fees
Clergy Expenses
Choir & Organists
Gas
Electricity
Water
Telephones
Waste Collection
Insurance
Maintenance
Roses/Garden
Caretaking
Cleaning Materials
Church Management & Administration
Secretary
Office & Publications
Training, Seminars and Retreats
Exceptional & Non-annually recurring costs
Transfer from General Fund to Organ Fund
Transfer from General to Diamond Reserve
Spire window repairs and planning cost
Rewiring of Electrical System
From Donations inc hall chairs/lights
Governance Costs
Professional Fees - Ind Examiner fee
Professional Fees - Surveyor		 Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
-
3,406
3,406
3,533
-
-
-
3,406
3,406
3,533
662
-
662
1,743
1,336
-
1,336
2,044
78,410
-
78,410
76,992
904
-
904
1,654
359
-
359
1,704
2,792
485
3,277
3,065
6,273
-
6,273
5,126
2,924
-
2,924
4,788
3,511
-
3,511
702
1,433
-
1,433
996
1,264
-
1,264
1,685
4,369
-
4,369
5,202
11,209
11,209
8,901
-
188
188
433
11,728
-
11,728
16,705
613
-
613
1,300
127,787
673
128,460
133,038
3,300
-
3,300
3,380
3,070
-
3,070
3,839
-
-
-
45
6,370
-
6,370
7,264
-
5,000
-
584
4,009
4,009
-
12,299
-
-
2,331
4,009
-
4,009
20,214
300
300
300
-
840
300
-
300
1,140
TOTAL RESOURCES USED 138,466
4,079
142,545
165,188

PAGE 6

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S ROXBOURNE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

4
Missions & Charities
Paid during the year:
Lent appeal - ALMA
Harvest appeal Noah's Ark
Angel Tree - Christmas
Christmas - Childrens Society
Various (inc Funeral collections)
Total
5
Debtors
Halls Rental
Tax Refunds Due on Gift Aid Donations
Sundry Debtors
6
Creditors
Prepaid halls rental/deposits
Vicarge Repair Fund
Sundry expense accruals		 2020
2019
£
£
(383)
(1,309)
(1,510)
(1,900)
(1,363)
(150)
0
(324)
(3,406)
(3,532)
2020
2019
£
£
1,836
9,506
2,798
2,347
1,626
3,720
6,260
15,573
2020
2019
£
£
-
3,000
3,000
2,500
1,204
300
4,204
5,800

A deposit of £800 was paid over to the Deposit Protection Service in respect of the rental agreement put in place for the church flat in respect of two current tenants. The third tenant left at the end of July 2020 and his deposit was relased by DPS with our consent.

8
Restricted Funds
Missions & Charities
Roses Fund
Organ fund		 B/F at 1 January 2020
Income
Expenditure
C/F 31 Dec 2020
£
£
£
£
537
3,019
(3,406)
150
32
156
(188)
-
4,273
20
(485)
3,808
4,842
3,195
(4,079)
3,958

The Missions & Charities Fund represents donations for missionary and charitable giving. The Roses Fund represents donations towards expenditure on the Church roses and gardens. The Organ Fund represents donations and income to be used towards expenditure on the Church organ.

9 Unrestricted Funds B/F at 1 January 2020 Income Expenditure C/F 31 Dec 2020
These accounts were approved at the PCC m £ £ £ £
Legacy Fund 15,838 36 - 15,874
General Fund 86,612 107,044 (136,244) 57,412
102,450 107,080 (136,244) 73,286

The Legacy Fund represents funds designated towards a range of building projects & specific, everyday running expenses.

1st January 2020 Change in year 31 December 2020
£ £ £
Fixed Assets 13,014 - 13,014
Net Current Assets 94,278 (30,048) 64,230
107,292 (30,048) 77,244
11 Fraud and Rental Arrears Repayments £
Flat rent debt of former tenants net of deposit recovery written off 1,670
Hall rental fraud pre2014 6,272
Fraud compensation payment awarded 4,250
Payments received in 2015/19 (995)
Payments received in 2020 -
Balance outstanding (any recovery is accounted for only when received) 3,255

PAGE 7

Independent Examiner's Report to the Trustees of

St Andrew's Church, Roxbourne, Parochial Church Council.

I report on the accounts for the year ended 31 December 2020 which are set out on pages 1 to 7.

Respective responsibilities of the Trustees and Examiner

The church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Commissioners (under section 145(5)(b) of the 2011 Act; and

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view’ and then report is limited to those matters set out in the statement below.

Independent Examiner's Statement

Since the gross income for the year exceeds the amount provided in section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provision of that section of the Act and that my qualification is as shown below.

In connection with my examination, no matters have come to my attention,

  1. which give me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with se130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of

  4. the 2011 Act have not been met; or been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be

Mr Noel Rajaratnam FCMA, CA, B.Sc.

103a Malvern Avenue

South Harrow HA29ER

Page 8

St Andrew’s Church, Roxbourne Accounts for the year 2020 Extract from e-mails sent by Independent Examiner Noel Rajaratnam on Friday, 2 April 2021.

I have completed the examination of the accounts for the year ending 31.12.2020 and have the following comments to make.

Cheque signatories:

HSBC:

I understand that there are four persons authorised to administer the account. Online payments from the account are mainly done by the acting treasurer. The others I understand can examine the accounts and payments online. As to whether and how often this happens is not clear to me. Having discussed this with the treasurer I agree that the online payment system is expedient to use and having one person to authorise payments easy to operate. However, the controls need to be strengthened. One way to ensure that the systems and controls are efficient is to ensure that at the end of every month, one of the other signatories, examine the payments made online during that month and certify if it is in order. The certification to be filed along with the bank statements.

Cheque payments need two signatories and hence does not give any cause for concern.

Barclays Bank:

This account is used in the main for pledges made to the church by some of the church members. Receipts are mainly via standing orders. Currently I understand two persons are authorised to operate the account, although in practice only one person has sole control and signs cheques as needed. Payments are generally transferred to the HSBC account, made at least once a month. I wish to make the following suggestions.

  1. Give the Barclays bank a transfer mandate to be made to the HSBC account (say the 5th of every month) of the balance on the account at the end of the previous month. This will remove the need to write cheques for transfers and having it taken to the bank to be deposited.

  2. Currently I understand that there are two persons authorised to operate the account although in practice, only one person is in sole control of the account. Whether the other authorised person ever checks what is happening on the account I am not aware. To cover the Church administration in any event if the person operating the account is unavailable, I suggest that three signatories be authorised to operate the account. Thus, the church will ensure there is proper cover for emergency situations. It must be understood that if suggestion 1 above is adapted then the occasions to write cheques will be removed altogether.

Gift Aid Recoveries:

I noticed that the claims are made every quarter. These have been compiled with care taking into account the pledges, other collections via boxes and other fund-raising activities. I however was unable to verify if the claims included the loose collection made on Sunday’s offertory. Under the GASDS (Gift Aid Small Donations Schemes) there is a total limit of £8000 a charitable body can claim under this category per year. Charities can back claim two years. I will suggest that steps be taken to ensure that these amounts have been claimed and if not, to make the claim. along with the two previous years.

Noel