OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

The Parish Office, Christ Church, Gally Hill Road, Church Crookham, Hampshire GU52 6LH

Registered Charity Number 1132174

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

Contents

1. Structure, Governance and Management ...................................................................................... 3
2. Administrative information ............................................................................................................. 4
3. Aims and Purpose ........................................................................................................................... 5
4. Objectives and Activities ................................................................................................................. 5
5. Review of the Year and Achievements ........................................................................................... 6
6. Future Plans .................................................................................................................................... 7
7. The Electoral Roll ............................................................................................................................ 8
8. Safeguarding Compliance ............................................................................................................... 8
9. Report on the Fabric of the Church ................................................................................................ 9
10. Deanery Synod ............................................................................................................................ 9
11. Financial Report ........................................................................................................................ 10
12. Inde
............................................................................................... 13
13. Financial Statements ................................................................................................................. 14
14. Housekeeping ........................................................................................................................... 22
15. Worship ..................................................................................................................................... 25
16. Fellowship ................................................................................................................................. 28
17. Community ................................................................................................................................ 29
18. Children & Youth ....................................................................................................................... 31

This report is arranged in two parts:

Document: CCC-APCM-report-for-2021-withsignatures

Page 2

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

Part A: Mandatory Information & Reports

This report was approved by the PCC on 7[th] April 2022.

1. Structure, Governance and Management

Church Wardens are elected at the meeting immediately prior to the APCM, and to which anyone on the Electoral Roll or resident of the Parish may attend and vote. Churchwardens are automatically members of the PCC.

The method of appointment of PCC members is set out in the Church Representation Rules (latest revision 2020). Deanery Synod Members are also appointed in accordance with the said rules at the APCM. The membership of the PCC consists of the incumbent (our Vicar), Churchwardens, Deanery Synod members, LLMs, and members elected at the APCM. Based on the numbers on the electoral roll our church has up to 12 elected PCC members and each stands for three years with the intention of having one third of the members elected each year. All those who attend our services or consider themselves to be members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC is responsible for making decisions on all matters of general concern and importance to the Parish including deciding how the funds of the PCC are to be spent. PCC members are inducted through a discussion of their role and function in the first meeting of the new PCC, and by going through a review of PCC policies annually. Specific training provided by the Diocese is given in Safeguarding, and eligibility and DBS (Disclosure and Barring Service) checks are carried out.

The PCC meets sufficient times to carry out the required business, typically around six times per year. The PCC appoints a Standing Committee to transact PCC business between meetings of the full PCC, and consists of the Vicar, the Church Wardens, the Treasurer and at least two other elected members. It operates within the directions agreed by the full PCC. There are also sub-committees for Buildings & Churchyard (in 2021 B&C business was covered by Standing Committee) and Pre-School Management.

The PCC employs two part-time Parish Administrator plus the staff required for the Pre-School.

Document: CCC-APCM-report-for-2021-withsignatures

Page 3

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

2. Administrative information

Christ Church Crookham is situated in Gally Hill Road, Church Crookham. It is part of the Diocese of Guildford within the Church of England. The correspondence address is: The Parish Office, Christ Church, Gally Hill Road, Church Crookham, Hampshire GU52 6LH. The email and website addresses are: administrator@christchurch-crookham.com and www.christchurch-crookham.com

The Parochial Church Council (PCC) is a charity registered with the Charity Commission under number 1132174.

PCC members for 2021

Incumbent

Licensed Lay Ministers (ex officio)

Churchwardens (ex officio)

Treasurer (ex officio)

Deanery Synod (ex officio)

Mr Michael Gibbons, Mrs Rosemary Fox

Elected Members

Co-opted Members

Other positions

Deputy Wardens : Mrs Briony Allen, Mr Martin Redgrave

PCC Secretary : Mrs Judy Roberts (resigned November 2021), subsequently vacant

Electoral Roll Officer: Mrs Judy Roberts (resigned November 2021), subsequently vacant

Safeguarding Officer : Mrs Helen Anderton

Health & Safety Officer : Mr Eric Barnfield

Planned Giving Officer : Mr Andrew Munnings

Data Privacy Officer : Mr David Pooley

Document: CCC-APCM-report-for-2021-withsignatures

Page 4

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

3. Aims and Purpose

The PCC of Christ Church has the responsibility of co-operating with the Incumbent in promoting in the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the upkeep of the whole premises including the Vestry Hall, the Jubilee Annexe and the Churchyard.

The method of appointment of the PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

4. Objectives and Activities

In order to fulfil our overall aims and purpose we have a number working principles:

perfection belongs to the Lord

M, we identified that the main challenges we would face in 2021 would involve the return to normal from COVID limitations and so our focus was on developing and adapting our worshipping life as permitted under the restrictions.

For the first few weeks of the year services were pre-recorded with various members of the church involved, but by Easter there was a cautious return to church and as numbers were very restricted, we provided three Sunday morning services. Also at this time we began live-streaming of one of the services for those unable or unwilling to attend in-person. In August, the numbers able to attend had been increased and so began our new pattern of services at 9am and 11am, with coffee/tea between services. or families with young children. When permitted we continued to offer baptisms, weddings and funerals.

We used Zoom and our telephone conference number for people to come together for House Groups and for Covid Prayers.

In the second half of the year the buildings were again being used by community groups, including by our own Pre-school every weekday morning. The Parents & Toddlers group was able to return of friends at the church.

Legion. The community Feed-A-Child project was again organised to help families at Easter, in the summer and at Christmas.

To make everything happens requires the support of many individuals and groups, and we are grateful to all who contribute.

Document: CCC-APCM-report-for-2021-with-

signatures

Page 5

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

5. Review of the Year and Achievements

2021 saw the second year of the COVID pandemic. The year began with the last few days of socially distanced worship in the Church building, with Holy Communion using individual disposable paper cases.

Then came the third national lockdown which took us through March, with services pre-recorded and made available on a Sunday morning, with the typical number of views being between 20 and 40. Services with a congregation, though still socially distanced, restarted on Palm Sunday with services at 9am, 10am and 11am with a limit of 30 for each service, and at the same time we livestreamed the 9am service. This had over 80 views. This pattern of services continued from Easter until the end of July, making 17 Sundays each with 3 services.

From July, with a relaxation of the covid guidelines, we moved to a new pattern of worship with a - 9am Parish Eucharist (except when there is a 5[th] Sunday in the month), and an service alternating between Family Worship and Family Communion. This pattern allows the two congregations to meet in the time between services for fellowship over tea and coffee. Most Sundays a service was also live-streamed with typical total views being 20-40.

M, we identified that the main challenges we would face in 2021 would involve the return to normal from COVID limitations. The group, led by Sarah Griffiths, and we are very grateful for her energy and enthusiasm in doing this. We also , an informal service for families with young children, consisting of crafts, toys, songs, and of course cake and other food delights. This showed the advantage of having fewer chairs in the church as it enabled much more flexibility with seating and tables. We also restarted weekly evening prayer on Wednesdays.

Our worship is enhanced by many groups, and we thank all those who contribute their time and expertise. These include the sacristans, the choir, the music group, the handbell team, the flowers team, those who provide tea/coffee, the live-streaming techies, and the admin team producing the weekly service sheets and documents. Special mention and our thanks to Derek Canfield for his ongoing support and skill playing the organ. r the younger people during the 11am service, and we thank her for her ongoing work with this.

We also recognise the contribution made by many others in the services, such as readers, those preparing and saying the intercessions, the sidesmen to be welcoming while ensuring covid guidelines are followed. A particular mention to Ros and Avril, our LLMs, for their ongoing contributions in leading services or parts of services.

In 2021 there were 6 weddings, 11 baptisms, 6 funerals held in church, and 13 interments of ashes.

Led by Marion Foreman, a pastoral care team has been set up to provide a more formal structure to the existing network of friends. This has enabled reconnection with church members who have not been seen since before lockdown, and the encourage meeting up for prayer and exchange of news. Also enabling people to meet up have been , which has proved very popular with up to 25 regulars attending once or more per month, with 6 to 8 regular families each week.

Royal British Legion, and we thank those lead our initiatives for these important charities. The community Feed-A-Child project was again organised to help families at Easter, in the summer, and

Document: CCC-APCM-report-for-2021-withsignatures

Page 6

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

at Christmas. These campaigns were very successful with donations helping many families at these difficult times. For example, at Christmas 34 families were given support. We thank Laura and the team for their work in this area.

Our Pre-School continues to provide for children age 2-4. Revd Steve is a regular visitor, along with maintaining close links with local schools, particularly Crookham C.E. Aided Infant School, and also regularly visiting local retirement establishments.

We use a number of different routes to inform and publicise church events, including traditional methods such as the parish magazine, the weekly leaflet and noticeboards, but also have firmly adopted technology routes of our website and social media. The parish magazine is also available as an emailed pdf document with 140 people receiving it this way, compared to about 70 receiving a paper version. The website has around 20 visits per day on average, while our Facebook Group has around 180 members.

To make the church function requires many people working behind the scenes. We thank Jenny and Alex in the office in what have been very difficult and ever-changing times. We also recognise the work of the many church groups, working parties and subcommittees that make much unsung contributions to the life of the church.

As we went through 2021 it became increasing apparent that our financial situation was becoming serious with a predicted loss in excess of over £30,000. There are many reasons for this, but essentially our income was falling while our costs were increasing with the cost-of-living. As we reached the end of the year there became greater urgency to attempt to fix this shortfall, and offered the opportunity to start to do thing differently, but working as a team with a common goal. Things being put in place for 2022 included: in-church easy contactless giving, an events team to coordinate internal and external groups using the church facilities, a stewardship campaign, and giving by means of a legacy or for a specific cause.

Our thanks to everybody involved in supporting the work of Christ Church Crookham in whatever capacity.

6. Future Plans

In September we were able to hold an away day for the PCC at Crondall Church, at which we reviewed .

There is nothing like a crisis to help bring people together, and as we move into 2022 there are indeed many crises, whether global, national/political, local community or within our own church. While we cannot solve all these we can provide a church that is caring, inclusive, supportive and welcoming, while also ensuring the facilities will continue to be here in the future. Our future plans can be looked at across five key areas:

Worship . Always of high importance, to ensure our worship caters for all ages, requirements, formal and informal, and also to include those unable to be in church in-person.

Fellowship . To further encourage people to meet after/before Sunday services as well as at other times. We also recognise the value of the fellowship of groups that support our worship such as flowers, choir, music group, bell ringers, job squad etc.

Document: CCC-APCM-report-for-2021-withsignatures

Page 7

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

Service to community . To continue to provide pastoral and physical support to the local community, as well as specific church groups, and facilities for general use by the community.

Our proclaiming of the message . We want to share the Gospel message with our Parish, which was improved during 2021 with our live-streaming services, and with the improving of the website.

Housekeeping . To ensure Christ Church Crookham is well-managed, providing well-maintained facilities for use by the local community, is financially self-supporting, is compliant, and committed to individual safeguarding guidelines.

7. The Electoral Roll

In accordance with parish practice the Electoral Roll for 2022 has been updated from the 2021 roll, in accordance with guidelines from the diocese. There are 151 names on the Electoral Roll for 2022 which includes 0 new additions. There are 136 people resident within the parish while 14 live outside of the parish.

The updated Electoral Roll has been displayed in the church for inspection since 10th April 2022.

8. Safeguarding Compliance

During 2021 we had one case of Safeguarding which had been reported directly to the police, with Rev Steve and I being involved in ongoing monitoring. Guidance about how to seek help has been made freely available on our website and in our parish magazine. It can also be found on the diocesan website for both Surrey and Hampshire. You can also find information about Authorised Listeners who can support victims who have come to harm within a church context.

Guildford Diocese now has a Parish Safeguarding Dashboard, which is used to monitor Safeguarding arrangements within each parish and to feed back to Diocese. It also keeps Safeguarding officers up to date with local and national changes.

Training continues and is either by an online session which you can do in your own time, or via Zoom which you can book on the diocesan website under Safeguarding training. The ability to do training in your own home without having to trek to Guildford has made training much easier to access. Anyone who holds any position in the church needs to complete Safeguarding training, to raise awareness of safeguarding issues and how to support people. If you are uncertain of what Safeguarding level is required for your position the Diocesan website has a table showing exactly what is needed for each role. Basic Awareness and Foundation training is mandatory for all members of PCC. Being a member of PCC is a responsibility and holds certain duties the training helps members to exercise that responsibility. Training needs to be renewed every three years at the highest level.

DBS checks have continued and online DBS checking is now standard, with those undertaking it finding it very simple.

users of our church, our parish and our community. I thank everyone who has shown their support for this vital work.

Helen Anderton

Document: CCC-APCM-report-for-2021-withsignatures

Page 8

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

9. Report on the Fabric of the Church

The Quinquennial Review inspection occurred in 2020, and identified a number of areas where attention is needed, including:

Despite being lockdown for some of the year, routine maintenance and checks continued as normal, including fire-alarm testing, PAT tests, general H&S checks, boiler maintenance and fire drills (preschool).

Over Easter new doors were fitted to the south entrance. The doors were paid for by the family of Ken Ridler, and a memorial plaque was also fitted in recognition of his long service to Christ Church.

In the summer contractors removed asbestos from the Vestry Hall roofline and installed new uPVC soffits and fasciae along with new guttering and downpipes.

We are grateful to the many volunteers who help maintain the buildings and grounds.

Pete Roberts & Marion Foreman

10. Deanery Synod

Aldershot Deanery Synod met in June 2021 (by Zoom) and October (in person). Topics discussed included Living in Love and Faith and the new Parish Needs Process. The Christ Church Crookham representatives: Revd Steve Franklin, Mike Gibbons and Ros Fox were in attendance at both meetings and full reports have been given to the PCC.

Ros Fox

Document: CCC-APCM-report-for-2021-withsignatures

Page 9

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

11. Financial Report

The financial statements and notes to the financial statements are given at the end of the Annual Report. This report provides an overview for parishioners who are not financial specialists. The references in brackets give the relevant heading or note section of the financial statements.

Like 2020 the year 2021 has been an exceptional year because of the impact of the COVID pandemic on our worship, community activities and any fund raising. However, whereas much of 2020 was spent in some form of lockdown with very limited activity, 2021 was more mixed as society opened up as the year progressed so did the activities of the church community and so its expenses. However, much of our income remained similar to 2020. That is, plate giving of cash has significantly reduced although towards the very end of the year a more user-friendly card reader partially countered this although not significantly enough to make much difference to the finances in 2021. Also, our reduction in income from funerals and weddings continued because they were much smaller in scale. Our confidence at running social events with significant interaction amongst our community was also very limited and so our income for the year was relatively low at £1672. However, we had to effect some serious repairs to the church hall which involved the removal of significant amounts of asbestos. This work was necessary for the continued safe usage of the hall by our children and youngsters in our Preschool and cost some £17,000. With this cost factored in and our rather more significant activity our expenses this year were back to pre-2020 levels. Quite simply this has resulted in a deficit outcome.

Because of the COVID pandemic, aside from the work on the church hall, there were a number of notable expenditures on renovating the church fabric in 2021, compensating for our lack of activity in 2020. As such, the church running expenses were similar to pre-2020 levels. The key notable expenditures included:

The authorised spend on repairs and renovations has been limited and targeted at being effective for the congregation, whilst ensuring the fabric of the Church is well maintained.

A notable element of income and expenditure in these accounts is the operation of the Pre-School. This continues to be a very successful service to the community which is generally in high demand from families in the village. However, although there was some recovery in 2021 in terms of numbers many parents reduced the hours of their children in the Pre-school and the staff had to make a special effort to help all the children in their socialisation after many had been isolated for much of 2020 and early into 2021. This loss was mitigated to some extent by staff reducing their hours where they could. However, because it is now very difficult to find staff who are qualified on entry into the profession as practitioners we expect to pay the cost of training new staff. The Pre-school has direct costs of £71,647 which mostly goes on staff salaries. In addition, of course, there are a range of overhead costs which this does not include (e.g. administrative support, cleaning, use of the Vestry Hall, clergy vestry, the dedicated storage area, etc.). To be clear, following on from the Government legislation regarding the auto enrolment for workplace pensions the PCC approved the Church Workers Pension Fund as the appropriate vehicle for its workforce and this was enacted from the 1st June 2016.

Document: CCC-APCM-report-for-2021-withsignatures

Page 10

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

Total donations to charities included:

Churches Together in Fleet & Church Crookham (£1450), a support for Crookham families in need (£903).

Principal sources of income were:

Financial Administration

Our finances are administrated by the following team:

Additionally, we are grateful to Mrs Linda Ayrton, for her assistance to the Treasurer in a variety of ways including each week putting together the weekly income and banking it.

Reserves Policy

It is the policy of the PCC to maintain sufficient unrestricted funds to meet running costs of the possible in the last few years (2010-2014) whilst the new annex and upgrades to existing facilities were underway, all these costs are now paid and the Reserves are sufficient to sustain the church operation under normal circumstances for about 5 months should all income cease.

Funds held as custodian trustees on behalf of others

There are no funds in this category.

Financial Risk Management

The PCC income is less than £500,000 per annum so there is no requirement for a formal financial risk policy. However, it is sensible to consider the main areas of risk. These are considered to be:

Document: CCC-APCM-report-for-2021-withsignatures

Page 11

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

Financial Summary

Although the church community is coming back to life in terms of activity it has yet to generate the income to support it and so is reporting a significant loss of some £20,000. Of course, our year of planned worship and community activities have been decimated by the pandemic and this has impacted seriously on our income and expenditure patterns. Through the faithful support of our community, and limited activities generating income we have managed to generate a level of income similar to last year where we had support from the Diocese and the govt through our pre-school. However, our operational costs have returned to pre-2020 levels and this is the cause of our deficit this year. It is clear that in 2022 we must have a significant fund-raising programme to repair the financial holes and place us in a more stable financial position going forward. However, our long term goals remain:- to a) pay off the remainder of our Diocesan debt and b) to put together a fund to enable the restoration and repair of the church window frames and the roof over the coming decade (a project in this coming decade for those that follow on!).

Document: CCC-APCM-report-for-2021-withsignatures

Page 12

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

12.

This report on the financial statements of the Parochial Church Council (PCC) for the year ended 31 December 2021, as set out on pages 14 to 21, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (the Regulations) and section 144 of the Charities Act 2011 (the Act).

Respective responsibilities of the PCC and examiner

As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and section 144(2) of the Act do not apply, and that an independent examination is needed. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.

Basis of this report

My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145 of the Act and to be found in the Church guidance, 2013 edition. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements 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 I do not express an audit opinion on the view given by the accounts.

In connection with my examination, no matter has come to my attention:

D Sprot, ACMA

Document: CCC-APCM-report-for-2021-withsignatures

Page 13

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

13. Financial Statements

----- Start of picture text -----
Unrest- Desig- Restrict-
ricted nated ed Total
Notes Funds Funds Funds 2021 2020
INCOMING RESOURCES
Incoming resources from donors 2a 87,294 0 1,094 88,388 75,463
Other voluntary incoming resources 2b 4,130 0 39 4,169 7,733
Income from charity & ancillary trading 2c 95,212 0 0 95,212 100,485
Income from investments 2d 14,432 0 7,450 21,882 22,135
TOTAL INCOMING RESOURCES 201,068 0 8,543 209,651 205,996
RESOURCES USED
Grants & donations 3a 685 0 1094 1,779 2,656
Activities directly relating to work of the
church 3b 195,587 0 476 196,063 166,702
Fund-raising and publicity 3c 0 0 0 0 0
Church management and administration 3d 31,427 0 0 31,427 29,085
TOTAL RESOURCES USED 227,699 0 1,570 229,269 198,443
NET INCOMING RESOURCES/RESOURCES
USED (26,631) 0 7,013 (19,618) 7,552
BALANCES BROUGHT FORWARD 59,893 265,335 65,760 390,988 383,989
BALANCES CARRIED FORWARD 33,262 265,335 72,773 371,370 383,438
FIXED ASSETS
Tangible fixed assets 5 250,000 250,000
CURRENT ASSETS
Debtors 6 12,521 11,489
Short Term Deposits 60,818 60,786
Cash at Bank and in hand 74,553 99,379
147,892 171,654
Liabilities Falling Due within 1 year 7 (26,522) (30,666)
Net Current Assets 121,370 140,988
TOTAL ASSETS LESS CURRENT LIABILITIES 371,370 390,988
LIABILITIES FALLING DUE AFTER ONE YEAR 0 0
371,370 390,988
REPRESENTED BY FUNDS
Unrestricted 33,262 59,893
Designated 10 265,335 265,335
Restricted 9 72,773 65,760
Endowment 0 0
Total 371,370 390,998
----- End of picture text -----

Document: CCC-APCM-report-for-2021-withsignatures

Page 14

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

The financial statements on pages 10 to 21 were approved by the Parochial Church Council on 7[th] April 2022 and signed on its behalf by:

Revd Steve Franklin, Vicar, Chairman

Professor Mark Cross, Treasurer

Notes to the Financial Statements

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Statement of Recommended Practice: Accounting and Reporting by Charities as revised 2005.

The financial statements have been prepared under the historical cost convention.

Funds

General funds represent the funds of the Parochial Church Council (PCC) that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

Restricted funds represent donations or grants received for a specific object or invited by the PCC for a specific object and can only be expended on the purpose for which they were given. Any balance remaining unused at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Designated funds are part of the unrestricted funds set aside by the PCC for a particular purpose. Unrestricted funds are general funds, which can be used for PCC ordinary purposes.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of Church members.

Incoming Resources

Planned giving, collections, donations and fees are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Rental income from the letting of church premises is recognised when due. Interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Resources used

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan parish share is an operational (though not a legal) liability and is accounted for when due. All other expenditure is recognised when a liability is incurred and is accounted for gross.

Document: CCC-APCM-report-for-2021-withsignatures

Page 15

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

Church Workers Pension Fund (CWPF) - FRS102 Statement

Crookham PCC (PB2014) participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.

The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Pension Builder Scheme

The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections, Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes.

Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable (2021: £714, 2020: £4115) this year included some significant adjustments for overpayments in earlier years.

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022.

For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 3%, following improvements in the funding position over 2021. There is no requirement for deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The legal structure of the scheme is such that if another employer fails, Crookham PCC (PB2014) could

Fixed assets

Consecrated and beneficed property is excluded from the financial statements in accordance with section 10(2)(a) of the Charities Act 2011.

Movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property unless consecrated, and are not included in these

Document: CCC-APCM-report-for-2021-withsignatures

Page 16

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

financial statements. All expenditure incurred during the year on consecrated or benefice property and inalienable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities in the year in which it is incurred.

Other buildings held on behalf of the PCC for its own purposes are valued at cost. No depreciation is charged against such properties, but any expenditure on maintenance or improvement is written off as incurred.

Other fittings and equipment used within the church premises, including assets acquired under a finance lease, are depreciated on a straight line basis over 5 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

Current assets

Amounts owed to the PCC at the year-end less provision for amounts that may prove uncollectable are shown as debtors.

Short-term deposits are cash held on deposit either with the CBF Church of England Funds or at the bank.

Document: CCC-APCM-report-for-2021-withsignatures

Page 17

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM

FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Designated
Restricted
2021

2020
Funds
Funds
Funds
Total

Total
2
INCOMING RESOURCES
a
Incoming resources from donors
Planned giving
59,033
59,033
58,151
Collections at all services
2,777
2,777
1,156
Sundry donations
11,100
1,094
12,194
3,758
Income tax recoverable
14,384
14,384
12,578
87,294
1,094
88,388
75,643
b
Other voluntary incoming resources
Grants & donations
2,458
39
2,497
7,733
Fetes, Bazaars and other fund raising events
1,672
0
1,672
0
4,130
39
4,169
7,733
c
Income from charitable & ancillary trading
Magazine
2,386
2,386
2,223
Vestry contributions
1,467
1,467
1,538
Pre-School
82,243
82,243
89,659
Fees
9,116
9,116
7,065
95,212
95,212
100,485
d
Income from investments
Interest receivable
32
32
257
Funds of School House Trust
0
7,450
7,450
7,458
Rent on Jubilee Drive
14,400
14,400
14,420
14,432
7,450
21,882
22,135
TOTAL INCOMING RESOURCES
201,068
8,853
209,651
205,996
3
RESOURCES USED
a
Grants & donations
Missionary & charitable giving UK
685
1,094
1,779
2,656
b
Activities directly related to the work of the church
Ministry:
Parish share
81,042
81,042
74,143
Clergy expenses
1,150
1,150
1,085
Vicarage expenses
377
377
618
Visiting Clergy
0
0
0
Church - running expenses
35,103
476
35,579
17,147
Professional fees
2,660
1,172
1,172
Upkeep of services
670
670
670		 Unrestricted
Designated
Restricted
2021

2020		 Unrestricted
Designated
Restricted
2021

2020		 Unrestricted
Designated
Restricted
2021

2020		 Unrestricted
Designated
Restricted
2021

2020
Funds Funds Funds
Total

Total
59,033
2,777
11,100
14,384		 59,033
58,151
2,777
1,156
1,094
12,194
3,758
14,384
12,578
87,294 1,094
88,388
75,643
2,458
1,672		 39
2,497
7,733
0
1,672
0
4,130 39
4,169
7,733
2,386
1,467
82,243
9,116		 2,386
2,223
1,467
1,538
82,243
89,659
9,116
7,065
95,212 95,212
100,485
32
0
14,400		 32
257
7,450
7,450
7,458
14,400
14,420
14,432 7,450
21,882
22,135
201,068 8,853
209,651
205,996
685 1,094
1,779
2,656
81,042
74,143
1,150
1,085
377
618
0
0
476
35,579
17,147
1,172
1,172
670
670

Document: CCC-APCM-report-for-2021-withsignatures

Page 18

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

Expenditure on magazine & library
Upkeep of churchyard
Pre-school Salaries & Pensions
Other Pre-School expenses
c
Fund raising & publicity
Costs of fetes & other fund raising events
d
Church management & administration
Administration:
Telephone & internet
Computers & Photocopiers
Other administration expenses
Staff pay
Investment property expenses
Bank charges
TOTAL RESOURCES USED
4
STAFF COSTS
Remuneration
Social security costs
Pension costs
5
FIXED ASSETS FOR USE BY THE PCC
Tangible fixed assets
Gross book value
As at January 1st 2020
Additions
Disposals
As at 31 December 2020
Depreciation
At 1 January 2020
Charge for year
Disposals
As at 31st December 2020
Net book value
As at 31st December 2020		 585
0
65,848
5,779		 585
585
0
0
65,848
69,087
5,779
2,195		 585
585
0
0
65,848
69,087
5,779
2,195
195,587 476 196,063
166,702
0 0 0 0
0
2,248
2,378
1,558
20,858
4,098
287		 2,248
1,322
2,378
2,166
1,558
960
20,858
20,914
4,098
3,526
287
197
31,427 31,427
29,085
227,699 0 1,570 229,269
198,443
85,992
85,886
0
0
714
4,115
86,706
90,001
2,021 Total
 2,020
Total
FHL&B Leased
250,000
0
0		 0
0
0		 250,000
250,000
0
0
0
0
250,000 0 250,000
250,000
0
0
0		 0
0
0		 0
0
0
0
0
0
0 0 0
0
250,000 0 250,000
250,000

Document: CCC-APCM-report-for-2021-withsignatures

Page 19

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM

FOR THE YEAR ENDED 31 DECEMBER 2021

6
DEBTORS
Prepayments and accruals
Tax recoverable on covenants
7
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Amounts due under finance leases
Parish Share
Other accruals
Other creditors
8
ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Designated
Restricted
Funds
Funds
Funds
Fixed assets
0
250,000
0
Current Assets
59,784
15,335
72,773
Liabilities : amounts falling due within 1 year
(26,522)
0
0
Liabilities : amounts falling due within 5 years
0
0
0
Fund balance
(33,262)
265,335
72,773		 6
DEBTORS
Prepayments and accruals
Tax recoverable on covenants
7
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Amounts due under finance leases
Parish Share
Other accruals
Other creditors
8
ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Designated
Restricted
Funds
Funds
Funds
Fixed assets
0
250,000
0
Current Assets
59,784
15,335
72,773
Liabilities : amounts falling due within 1 year
(26,522)
0
0
Liabilities : amounts falling due within 5 years
0
0
0
Fund balance
(33,262)
265,335
72,773		 6
DEBTORS
Prepayments and accruals
Tax recoverable on covenants
7
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Amounts due under finance leases
Parish Share
Other accruals
Other creditors
8
ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Designated
Restricted
Funds
Funds
Funds
Fixed assets
0
250,000
0
Current Assets
59,784
15,335
72,773
Liabilities : amounts falling due within 1 year
(26,522)
0
0
Liabilities : amounts falling due within 5 years
0
0
0
Fund balance
(33,262)
265,335
72,773		 2,268
2,288
10,253
9,200
12,521
11,489
0
0
(23,635)
(26,635)
(2,887)
(7,031)
0
0
(26,522)
(30,666)
Unrestricted
Designated
Restricted
Funds
Funds
Funds		 Total
2021

2020
0
250,000
59,784
15,335
(26,522)
0
0
0		 0
72,773
0
0		 250,000
250,000
147,892
171,654
(26,522)
(30,666)
0
0
(33,262)
265,335		 72,773 371,370
390,988
9
RESTRICTED FUNDS
Christ Church Community Project
Funds of School House Trust
Parish share debt reduction
Organ maintenance
Flowers
Library - Joan Blundell bequest
Pastoral care
Supporting children of the Parish
Collections - UK charities
10
DESIGNATED FUNDS
Investment properties
Building and Fabric
End 2020 Incoming Outgoing End 2021
(9,265)
47,806
883
19,406
415
275
474
5,766
0		 0
7,450
0
39
0
0
0
0
1,094		 0
0
0
(421)
0
0
0
0
(1094)		 (9,265)
55,256
883
18,969
415
275
474
5,766
0
65,760 8,583 (1,570) 72,773
Outgoing End 2021
End 2020 Incoming
250,000
15,355		 0
0		 0
0		 250,000
15,335
265,355 0 0 265,335

Document: CCC-APCM-report-for-2021-withsignatures

Page 20

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF CROOKHAM FOR THE YEAR ENDED 31 DECEMBER 2021

Notes

2a The vast majority of donor income arises from our planned giving programme where approaching 100 folk either have standing orders or give regularly through envelopes in the plate.

2b - The receipts for Churchyard Upkeep include £15 for the upkeep of a family grave and £30 from the Commonwealth War Graves Commission for the maintenance of the war graves in the cemetery.

2c Our income from ancillary trading comes principally from our Pre-school serving our young families and in the community use of our spaces

2d Our income from investments arises principally from the rental of our two properties one on Jubilee Drive and the other on Gally Hill Road, both in Church Crookham.

4 - During the year the PCC employed organists, cleaners, a parish administrator, an assistant and PreSchool staff, none of whom earned more than £60,000 p.a. (2020: Nil). Together these employees equate to 5 full time employees (2020: 5).

Payments to PCC members and persons related to PCC members: The expenses paid to various members of the PCC may have included an immaterial proportion relating to their specific function as a member of the PCC.

No payments were made in 2021 to persons closely connected to members of the PCC (2020: Nil).

5 - An investment property fund was set up by the PCC in 2013, to buy the freehold property, which is held as an investment, and is let.

There are no endowment funds to report.

There are no contingent liabilities as at 31 December 2021 (2020: Nil)

The registration number of the Crookham PCC with the Charity Commission is 1132174.

Document: CCC-APCM-report-for-2021-withsignatures

Page 21