THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HORSHAM DIOCESE OF CHICHESTER 


## **ANNUAL REPORT** 


for the year ended **31st December 2021** 


## **LEGAL AND ADMINISTRATIVE INFORMATION** 

**Charity Registration Number** : 1132246 **Address:** The Church Centre, Causeway, Horsham, West Sussex, RH12 1HE 

**Team Rector** : The Reverend Canon Lisa Barnett 

**Bankers:** National Westminster Bank plc, 47 Carfax, Horsham, West Sussex, RH12 1YZ 

**Independent Examiner:** Galloways, First Floor, Ridgeland House, 15 Carfax, Horsham, West Sussex, RH12 1DY 



TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


|**Contents**||
|---|---|
|Trustees' Report|1 -18|
|Independent Examiner's Report|19|
|Statement of Financial Activities|20|
|Balance Sheet|21|
|Cashflow Statements|22|
|Notes to the Financial Statements|23 - 36|



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TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


The Trustees present their report along with the financial statements for the charity for the year ended 31 December 2021.  The Financial statements have been prepared based on the accounting policies set out in Note 1 to the financial statements and comply with the Church Accounting Regulations 2006 and with the Charities SORP 2015 (FRS102). 

## **Our aims and purposes as a charity** 

The purpose of the charity is to make arrangements for the communal worship of God and to do what it can towards the furtherance of His Kingdom on earth.  The Horsham PCC aims to interpret “promoting in the parish the whole mission of the Church” by enabling the people of Horsham to discover faith and to live it out in the community. We believe that this is the means by which we can and do benefit the public. 

We provide opportunities for worship and prayer, give pastoral care to all who need it, and share our faith with others.  Each of the churches arranges acts of communal worship, and church services take place in the parish not only on Sundays but on every day of the week. 

The parish is responsible for a Church of England primary school and a Pre- School. It employs a full-time Youth Worker and runs both an active Mothers' Union Branch and a team of pastoral visitors which provides support for many who are not church-goers. There are numerous house groups and study groups. 

Contributions from the parish’s income are given to a wide range of activities, both overseas and at home. 

## **Achievements and Performance** 

## **The Parish** 

Our commitment to working more closely together as the three churches of Horsham Parish continued during 2021. We undertook two parish wide teaching courses during the year, using the Diocesan study course during Lent, and then the Church of England’s Living and Love and Faith (LLF) Project during June. The LLF project was introduced with sermons in all 3 of our churches on the theme, and 45 people from across the parish undertook the 5-week course, valuing the opportunity to think through these important and emotive areas of our life of faith. 

In response to the recognition by the former Archdeacon of Horsham that there was a need for a governance review within the parish, we completed this process during 2021. Our former District Church Councils (DCCs) which had never been legally constituted as such, became Church Committees instead, and we clarified what responsibilities were delegated from the PCC to these Church Committees. Having already established a PCC Treasurer and PCC Safeguarding Officer, who supported their colleagues within each of the Church Committees, we extended this pattern to have a PCC officer for Pastoral Care, Health and Safety, Fabric & Youth and Children. These officers draw together and support those working across the 3 churches, creating greater unity and the sharing of skills and resources. 

In September our new Parish Premises Manager, Dan Britton, began his work in the parish, and this enabled us to streamline the management and upkeep of our halls, and to promote them more effectively to hirers. 

We said goodbye to our curate, Revd Rebecca Tuck, and her family in the summer of 2021 as Rebecca became Vicar of the local parish of Warnham. Revd David Bouskill was invited to assume pastoral 

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leadership of the church family of St Leonard’s, alongside his ministry as Team Vicar of Holy Trinity, and this was a significant step in developing the partnership between these two churches. 

In October it was announced that David had been appointed as Vicar of Ringmer, an exciting new opportunity for him and his family, after 13 years in Horsham. The churches of Holy Trinity and St Leonard’s began the process of considering what they hoped for from the new priest in the parish, who will have a particular focus in leading the mission and ministry across these two churches. 

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## **St. Mary’s** 

The first few months of 2021 saw us still under restrictions due to the pandemic. Gradually services and events started taking place. Weddings, Baptisms and funerals were held in church at the beginning of the year with restrictions on numbers, but by the autumn these had lifted. 


_“Honestly, our wedding would not have gone ahead so wonderfully without all your help. We really had the best day and we have had so many compliments about the church, we are so pleased we were able to be married there. Thank you so much for everything!”_ **From a bride who was married at St Mary’s in December 2021** 


We welcomed Reverend Simon Shorey for a month’s placement from The Point in Burgess Hill, and he was with us during Lent and preached on Easter Sunday. Bishop Ruth visited us in July to conduct a confirmation at St Mary’s, where 3 adults and 6 young people confirmed their faith in Christ. Several members from St Mary’s took part in the Diocesan Living 


Faith Course, which was held on Zoom due to the restrictions. This was followed by two people under-taking further study to become Authorised Lay Ministers. Most Homegroups have started to meet in person, although Zoom saw us through the parish courses during Lent and Advent. 

In the autumn we welcomed a team of ordinands from St Augustine’s College, who completed their mission project with us, including working with us to have a stall in the Carfax during December, where we gave out our Christmas flyers, and sang some carols. We used the churchyard for prayer stations during Lent, and opened Holy Trinity chapel as a prayer space in September, praying particularly for the mental health of the young people in the town. 

We said “Goodbye” to Reverend Rebecca Tuck in the autumn as she completed her curacy training with us and moved on to become vicar of St. Margaret’s Warnham. 

Our two Readers, Karen Ind and Simon Quail, both retired in 2021, after serving God and us faithfully for many years. 

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TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


In October we established our ‘post-covid’ service pattern, with weekly 10am services of Holy Communion, fortnightly 8am BCP Communion, fortnightly afternoon children’s services, and fortnightly services of Evensong. We also began a monthly Parish Prayer meeting on a Sunday evening and re-launched our home groups. We enjoyed a sermon series from Nehemiah, drawing particular inspiration from the verse: ‘Let us start re-building’ (Nehemiah 2:18) 


Following an appeal, £4,200 was generously given to 

improve our AV facilities in Church.  This enabled us to upgrade our cameras and improve our live streaming capability. We now live stream services weekly as well as weddings and funerals, when asked. This has meant that folk can be part of the worshipping in their own homes and our streamed Sunday services are watched by about 150 people a week, from Horsham and beyond.  Using a large on screen during our services has also meant a considerable saving 


on paper and printing as we no longer need service sheets.  The other part of our appeal was to raise money to develop our Church Centre, improving the disabled access and the toilets. £48,000 was raised for this work to be carried out and in September we were able to open our improved facilities.  These have received positive feedback from both members of our Church family and the many hirers of our Church Centre. 

The Church continues to be open Monday to Saturday 

from 10am – 1pm.  We are very grateful to our church welcomers for keeping this going to allow visitors time for private prayer and reflection in the peaceful atmosphere of our beautiful church.  As the pandemic restrictions eased during 2021 we were pleased to welcome back a number of local community users to our buildings. St Mary’s Church hosted fifteen concerts and five were held in the Barn during the year. 

_“Thanks so much for everything that was done to help with the concert last weekend. As ever, all your help and general enthusiasm was fantastic but we were so grateful for all the help and assistance with the video equipment. The kindness you’ve all shown with all of our concerts has been remarkable. Even saying you’re pleased to have us makes such a big difference to our spirits! So thank you very much indeed.”_ **From Concert Hirer** 

Flower arrangements have been much admired and appreciated especially at Easter, Harvest and Christmas. Our nativity scene and Christmas trees are always an attraction to children and adults. 

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We continued to support for our Mission Partners during 2021 following on from 2020 when we were unable to complete our planned programme due to the pandemic. At Harvest we raised about £620 for Stephen’s Children charity through collections and a picnic lunch.  Food gifts donated at our Harvest services went to the Salvation Army ‘Hope In’ project. At Christmas we raised nearly £2,000 which was divided between Impact and The Loiyangalani Trust.  Donations to the Horsham food bank continued throughout the year. 

Living with and through the pandemic has been difficult at times. Pastorally we have kept in touch with those who 

were housebound through age or health worries. Taking Communion to people in their own homes has been resumed and soon we hope to restart visiting the local nursing homes.  Our monthly Thursday coffee mornings have now resumed and so have our monthly Sunday lunches.  Both are seeing good numbers attending. 

_“Thank you all for hosting the delicious roast beef lunch at the Barn yesterday. What a welcome and being waited on by your friendly team (also to the kind man who sorted out my missing coat!)”_ **From a Sunday Lunch Attendee** 

Now that we can have regular services and can meet, socially distanced, in person, we see that there is a huge sense of love and care amongst the church family bringing any needs to the attention of the clergy or wardens. 

We have many volunteers at St. Mary’s covering countless roles. We appreciate everything that is done for us and please know how much you are appreciated. 

_“Thank you for all you did to help me. I appreciate your patience, thoroughness and understanding as you guided my throughout”._ **From a daughter arranging a Thanksgiving Service for her mother.** 


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## **St Leonard’s Church** 

We began the year in lockdown once again, communicating with our congregation through Zoom, telephone, emailed newsletters to those with internet access and posted letters to those without. It was good to see how people kept in contact with each other, with families and friends helping out so everyone who needed looking after was catered for. 

Services were recorded and available through St Mary’s and Holy Trinity websites. It seemed strange to make a recording in an empty church but our efforts were much appreciated. By Ash Wednesday we were able to re-open for private prayer and ashes were available to those who wanted them. Similarly, we opened for private prayer on Good Friday but were able to hold a service on Easter Sunday and everyone was glad to be back in church. 

After Easter we resumed the Wednesday Communion services and the monthly Sunday Communions, with a booking system which ensured we remained within Covid numbers. Mothers’ Union also re-started their monthly Communion service at St Leonard’s. Our cleaner had left us at the end of the first lockdown but we were very fortunate to be able to hire contract cleaners who ensured the building was kept Covid compliant. We decided to continue to hold the Monday Morning Prayer service on Zoom and it has been a 


good way of including friends who aren’t regular members of our congregation. 

One baptism was held at St Leonard’s during the year and although there were no funerals in the church our Reader and others in the clergy team conducted services at the crematoria. Pastoral visits have suffered as nobody wanted to run the risk of passing on any infection but we restarted the monthly Communion services at Glen Arun Care Home in December and some pastoral visits have resumed, taking Communion to the housebound. 

Revd Rebecca Tuck continued to work with us, making contact with many families who we had lost during the lockdowns and putting them in touch with child-friendly worship and other family events at St Mary’s. Administrative meetings were held on Zoom and this enabled us to ensure management matters did not lapse. Sadly for us, though, in September, Rebecca left us for her new parish, Warnham – just down the road! Following that, Lisa united St Leonard’s and Holy Trinity churches as Revd David Bouskill became vicar of both churches, until, at the end of October, he announced his move to Ringmer, to take effect early in 2022.  So we look forward to a new appointment being made in 2022 for both Holy Trinity and St Leonard’s. 

Now that St Leonard’s and Holy Trinity churches share a vicar we aim to build up a closer relationship between the two churches, already begun with some of our congregation attending Holy Trinity on the Sundays when we don’t have a service. We shared a Carol service and Crib services at Christmas and just 

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held a simple Christmas Day service at St Leonard’s which was quite well attended. Our Reader sometimes joins the Holy Trinity walking group on their rambles and she hopes others will become involved too. It is sad but probably inevitable that our congregation, mainly elderly, are still reluctant to attend events where they will be in contact with a number of others, and that has meant that we have had virtually no social activities. We tried to revive Link, our monthly tea and study group, but it was poorly attended and will become a coffee morning in the New Year in the hope that it will reach out to more people. We have, however, been able to re-start one Home Group, an amalgamation of the two we hosted pre-Covid. 

We have made regular donations to the Foodbank and Family Support Work and our Harvest giving went to these. During March 2021 three members of our congregation signed up to walk 100 miles in support of the homeless appeal run by CRISIS and we were delighted to raise £890. At Christmas we contributed £150 to World Vision’s refugee appeal. 


Hall bookings were inevitably reduced as there could be no activities during the lockdowns and many were apprehensive about re-starting even when things became easier but, gradually, throughout the year, many of our hirers returned and we acquired some new ones so that, although we were not up to our prepandemic levels of bookings and income, by the end of 2021 we had made a good start. 

A generous legacy has enabled us to look closely at our building and consider where we can make improvements which will benefit our users. Our priorities are to refurbish the external doors and improve the acoustics in the hall. 

Having hit rather a low point during 2021, with Covid, lockdowns, the departure of clergy persons and a much reduced number in our congregation, we are now looking forward to working with Holy Trinity church, appointing a new vicar, reviving the life of St Leonard’s and forging new joint opportunities for the two churches. 


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## **Holy Trinity** 

Holy Trinity continued to adapt to the many changing circumstances of 2021. We continued broadcasting a weekly morning and evening service on our Youtube channel without missing a Sunday. We raised money and installed a broadcast PTZ (Pan, Tilt, Zoom) camera. We used this new set-up to livestream our Sunday Services, Funerals, a Baptism and the Playgroup nativity. It can also be used for Weddings and other significant occasions or performances in church. 


Our main means of communication during the Pandemic has been via our weekly noticesheet. It has been sent out by ChurchSuite to 109 recipients and a further 19 households receive a hard copy each week. 

The Hard Copy delivery team have been able to check on their recipients to establish any other needs they have. The noticesheet includes Prayer Requests, birthday and celebration mentions, Holy Trinity, Parish and local news. 

Trinity Church Players held another Covid-compliant carol singing which raised £429 for the North Parade Charity, Action Medical Research for Children. 

We continued our sponsored bauble scheme this Christmas which allows people to sponsor a bauble on our Christmas Tree in church. All sponsored baubles are displayed through the Christmas and Epiphany seasons, packed away and displayed in subsequent years as well. 

The church is usually open for private prayer from 10pm until 4pm. 

In August we held a Wedding. Throughout 2021 we also had 8 Baptisms, 1 Thanksgiving for the gift of a child, and 10 Funerals 

The Holy Trinity Gardening Club ran again during the summer months. This enabled socially distanced gatherings which were very enjoyable and provided some much needed maintenance for the church grounds and worked near the garden of remembrance where some rose bushes are planted in memory of loved ones. This is also the area that ashes are sprinkled if that is desired. The Gardening Club did a wonderful job on restoring this area and the local Funeral Director paid for a stone sign to be placed here to let people know of its significance. This group also did other gardening work around the parish. 

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Our Playgroup has continued to meet throughout much of the year, providing welcome hall income. We have employed a new cleaner who, with the Playgroup staff, has ensured the hall remains Covid compliant. During the year other hall users returned with their regular groups and we maintained communications with them to ensure they followed all relevant Covid restrictions. 

In November Fr. David announced that he would be leaving to become the incumbent of Ringmer, East Sussex after 13 years as our Team Vicar. We enjoyed our Carol Singing by firelight in early December when over 70 members of our local community joined us around the fire pits to enjoy mulled wine, hot-dogs and mince pies whilst carol singing. We also had a successful 9 lessons and carols although numbers were down due to people being very careful about mingling in large groups. Christmas Eve and Christmas Day we celebrated with the usual Crib Services, Midnight Mass and Family Christmas Day Eucharist. 


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## **St Mary’s Pre-School** 

During another unsettled year, St. Mary’s Pre-School remain a stable base for children and families remaining open for all children throughout the year. By the end of the summer, we had 51 children cared for by 12 staff and 28 of these children went on to 6 different local schools in September. The number of children for the Autumn Term was down slightly with 36 as at 31[st] December 2021. Numbers for the following year are looking better. 

Forest school sessions have been increased to allow more than one session each week to all the children who want it. 2 staff began the Early Years Teacher Status training in September and will complete this by July 2022. A grant was secured for a Health and Physical Development project, focussing primarily on disadvantaged children. Staff are also working on Area Improvement Board project aimed at increasing knowledge of child development within the staff team and improving transition to school. 

## A few quotes from parents: 

- _“thank you for everything you are doing, we love Pre-school and will be sad when it comes to an end! You’ve provided one area of normality and great stimulation/distraction in a very difficult year”_ 

- _“A has loved Pre-school and grown so much with your support, we are just sad he missed so much last year but cannot thank you all enough for working so hard through the various lockdowns and tough times this last year, thank you.”_ 

- _“It is extremely reassuring to know how safe and secure B is with you and that she is happy and well looked after”_ 

- _“Being nurturing whilst encouraging independence, teaching kindness, encouraging their interests.”_ 

## **Risk Management** 

In such a complex and diverse parish, the management of risk is equally complex. The trustees have recognised that a more structured approach to assessment of risk is required.  During the last year, as part of reviewing our Team Ministry Governance Policy, we put in place officers to oversee the key areas of our Parish responsibilities. These officers regularly report back at PCC meetings.  We also now have a programme to regularly review our parish wide policies. 

The major risks identified by the trustees and the processes in place to manage them are set out below: 

**Safeguarding** Each church has been working through the Diocesan Simple Quality Protects safeguarding training, which allows us to analyse our safeguarding tools to ensure that all the necessary policies and training are in place. Each church has its own Safeguarding and Pastoral team. The Parish Safeguarding Officer (Linda Goodwin) has been diligent in ensuring that all the churches follow the same policy and use the same up to date documents. 

**Financial risk** The Parish Treasurer (Greg Andrews) works with the individual church treasurers, the bookkeepers and the independent examiner to ensure that the finances are managed securely. Appropriate policies are in place in relation to financial controls, reserves and investments and for cash handling. The PCC examines the budget with great care in the knowledge that appropriate reserves must be retained, but money must be spent to allow the mission of the churches to flourish and the churches’ buildings to be kept in good condition.  Quarterly reports of income and expenditure against budget are reviewed by the PCC.  The PCC is always seeking opportunities to raise revenue. Stewardship campaigns are planned in each 

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church, usually in alternate years, whereby the church members are kept well informed of the need to support their church financially. 

**Health and safety** Each church has a health and safety officer who takes the lead in ensuring that activities in their church comply with the parish health and safety policy. Risk assessments are made for both routine and one-off activities to ensure that participants can take part safely. The PCC specifically approves off-site activities so that they can be covered by insurance. 

**Risk to assets** The churches and other buildings are properly secured by lock and key whenever not in use and the location of the keys is recorded. St Mary’s and Holy Trinity are able to keep their church buildings open to visitors for several hours each day partly due to the thanks of a dedicated service of a group of volunteer church welcomers. Appropriate insurance policies with Ecclesiastical are kept in place. 

**Managerial risk** The major offices in the parish, which are the churchwardens, the PCC treasurer, PCC secretary and the Safeguarding officer are all filled and are mirrored by similar officers in each church. The parish by custom has three churchwardens.   We recognise the importance of succession planning and routinely encourage suitable members of the congregation to offer their services in these, and other, important ways. A skilled administrator is employed in St Marys Church office. The administrator deals with both St Mary’s and some wider parish activities, and is assisted by a number of experienced volunteers. 

**Reputational risk** The leadership team of the whole parish and the leadership teams of the individual churches work well together. The churches are mutually supportive and the PCC is kept aware of all major developments in each church. The clergy and church members have good links with other churches in the town and with Horsham District Council. 

## **Reserves Policy** 

The PCC's policy is to hold two months of average operating expenditure as reserves to ensure continued financial security and to provide for contingencies.  Other reserves may be held for planned capital and other projects and also to meet the cost of future building repairs. 

## **Plans for Future Periods** 

Looking forward into 2022 we are seeking to become a more Eco-Friendly Parish through a range of initiatives.  New service patterns may need to be established as the number of clergy in the Parish changes and we move to come out of the Covid pandemic. 

We look forward to appointing a new Associate Vicar with responsibility for the congregations of St. Leonard’s and Holy Trinity. 

There are a number of building related issues that need to be worked on in 2022 in all three Churches. St. Mary’s is exploring changes to South Aisle, St. Leonard’s are looking at acoustic improvements and refurbishing entrance doors and Holy Trinity are working on lighting issues and roof works. 

As part of the Diocese of Chichester ‘Church Growth Project’ a group from our parish will be working alongside a group from the parish of St. John’s (Broadbridge Heath) to develop ways of engaging with our wider communities and bringing them to ‘Know Love and Follow Jesus’. 

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## **Financial Review** 

The Parish financial position improved in 2021 after a difficult 2020.  This was the result of: 

- The benefit of some of actions taken in 2020 and a lower Parish Share assessment from the Diocese based on two rather than three Clergy posts 

- Improved levels of letting income from the Churches and the Halls 

- Lower levels of spending due to limited activity permitted under the Covid 19 regulations 

- Grants received in respect of the Coronavirus Job Retention Scheme of £11,214 (2020 - £13,708) 

As mentioned above, a successful Gift- Day at St Mary’s in July raised over £52,000 for work on improvements to the Church Centre and for the installation of upgraded audio-visual facilities in the church which now enables live-streaming of services. 

Income from unrestricted funds for the year amounted to £366,730 (2020 - £408,993) with the largest amount being received from planned giving at £187,299 (2020 - £210,739). Expenditure from unrestricted funds was £339,589 (2020 - £377,545) with the largest item spend being the diocesan parish share at £142,564 (2020 - £168,435). This gives a surplus of £27,141 before gains on investment assets of £3,951, resulting in a total surplus of £31,092 (2020 – £33,225). 

At its meeting on 16 March 2021 the PCC agreed to transfer £40,000 of our general funds surplus for the year to the Designated Fabric Fund for future work maintaining church buildings and a further £5,000 for mission beyond the Parish. 

The balance of unrestricted funds at 31st December 2021 amounted to £268,023 which includes £179,426 designated for use on the fabric of the churches, mission and the Fixed Asset Fund. The general unrestricted total is £88,547 which is slightly more than the reserve policy requirement of 2 months expenditure. The PCC consider this prudent in light of continuing financial uncertainty including the impact of inflation. 

During the year, £87,000 of was spent on improvements to the Church Centre in Causeway. The funds for these improvements came from restricted funds raised specifically for this purpose and other funds restricted to St Mary’s.  The amounts expended have been transferred to Unrestricted Designated Funds at the end of the financial year and will be depreciated over ten years. 

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## **Structure, Governance and Management** 

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. The charity is governed by the following documents: The Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended). 

During the year the following served as members of the Parochial Church Council: _(the names of those who ceased to be a trustee during the year are in italics)_ 

The Revd Canon Lisa Barnett (Chairman) _The Revd David Bouskill to 31[st] January 2022 The Revd Rebecca Tuck to 1[st] Sept.2021_ Greg Andrews (PCC Treasurer) Val Burgess _Hazel Corke to 27[th] May 2021_ Joan Denne Peter Fruin (Churchwarden) Morag Davies (Churchwarden) from 6[th] May 2021 Linda Goodwin Cath Hatton (Churchwarden) from 6[th] May 2021 Ray Hambling from 6[th] May 2021 Sue Lismer from 6[th] May 2021 

Paul Goodwin from 6[th] May 2021 _Tim Hewlett to 30[th] June 2021_ Emmanuel Holden Alistair Inglis-Taylor Brenda Large Nick O’Riordan Richard Pearson Keith Rayner Nigel Stalley (PCC Secretary) Margaret Symonds Robert Whittaker Sue Liptrot from 6[th] May 2021 

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## **Organisational Structure** 

At the beginning of 2021 three churches, the Parish Church of St Mary the Virgin, Holy Trinity Church and St Leonard's Church comprised the Parish of Horsham. Each of the churches is represented on the Parochial Church Council. As of 31[st] December 2021, there were 22 serving members. 

The Churchwardens, who are officers of the bishop, are the senior members of the laity within the Parish. Traditionally Horsham Parish has elected three churchwardens at the Annual Parish meeting. 

## **Constitution of the PCC** 

During 2021 the PCC reviewed their Team Ministry Governance policy.  The main focus of this review was on the Church Committees (previously known as District Church Councils).  Formal constitutional arrangements were laid down for the Church Committees and their functions and responsibilities were defined, within the overall structure of the PCC. 

## **Appointment of the Trustees** 

The patrons of the parish are the Archbishop of Canterbury, the Bishop of Chichester and the Bishop of Horsham. They appoint the Vicar of Horsham, subject to the approval of two elected parish representatives, and the Vicar is also ex officio Team Rector of the parish, Chairman of the PCC and Chairman of the Trustees.  The team vicars and curates are appointed by the Team Rector. 

All clergy are ex-officio members of the PCC.  The lay members are elected at the Annual Parish Meeting (APM) and the Annual Parochial Church Meeting (APCM) each year.  In 2021 the Horsham Parish APM and APCM were held on 6[th] May 2021.  The PCC decided that the 15 elected lay members and the 8 Deanery synod members should be divided between the churches as shown below. 


**----- Start of picture text -----**<br>
Office and Years left to  St. Mary’s Holy Trinity St. Leonard’s<br>serve ( ex officio in<br>italics)<br>Churchwardens to 2022,  Peter Fruin<br>elected by the APM  Morag Davies<br>Cath Hatton<br>Lay members elected by  PCC  7/15 PCC 4/15 PCC 4/15<br>the APCM<br>PCC to 2022  1) Alistair Inglis-Taylor 1) Bob Whittaker 1) Joan Denne<br>2) Nick O’Riordan<br>PCC to 2023 3) Richard Pearson 2)  vacancy 2) Margaret Symonds<br>4) Paul Goodwin<br>PCC to 2024 5) Greg Andrews 2) Keith Rayner 3) Ray Hambling<br>6) Linda Goodwin  4) Sue Liptrot  4)  vacancy<br>7) vacancy<br>Deanery Synod to 2020 4/8 2/8 2/8<br>ALL FOR 3 YEARS TO  1) Emmanuel Holden  1)  vacancy 1) Tim Hewlett (left<br>2023  2)  vacancy 2)  vacancy 30/6/21)<br>3)  vacancy 2) Sue Lismer<br>4) vacancy<br>Diocesan Synod  Val Burgess<br>to 2024  Brenda Large<br>Nigel Stalley<br>**----- End of picture text -----**<br>


Casual vacancies are filled by the PCC as they arise. 

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## **The Induction and Training of Trustees** 

The diocese of Chichester, the Archdeacon of the Horsham, the Rural Dean of the Horsham Deanery and the Diocesan Advisory Committee all provide guidance, both in writing and orally, to the new trustees. 

## **The decision-making process of the Parish** 

While the PCC remains the central decision-making body in the parish, much of the detailed work is delegated by the PCC to the three Church Committees. The PCC Standing Committee convenes as and when required. 

The **Standing Committee** consists of the Team Rector and the Team Vicars, the Churchwardens and a warden from each church not represented by a Churchwarden, the Parish Treasurer and the PCC Secretary. In exceptional circumstances, if no member from a particular church is able to attend, the nominated substitute member from that church will be invited. This continues to ensure that each church and both the clergy and the laity can be fairly represented. It is the duty of the Standing Committee to transact the PCC’s business between meetings. 

The **Church Committees** have oversight of local church and mission strategy.  Some day-to-day decisionmaking for each of the member churches is delegated by the PCC to the Church Committees, whose members are elected by their own congregations.  Each church also elects two deputy wardens to serve its own community, but they do not have all the powers and responsibilities of Churchwardens. Each Church Committee has initial responsibility for routine legal and financial business.  The Church Committees are required to present an annual budget for approval to the PCC or Standing Committee and are required to conduct its affairs in accordance with that budget. 

**St. Mary’s Pre-School** is overseen by a Governance Committee made up of staff, parents and representatives of the PCC and the Parish. 

**Remuneration** is decided by the PCC as part of the annual budget process based on an assessment of roles and appropriate benchmarks.  Any recommendations for increases or changes in terms and conditions are then referred to Church Committees for their approval. 

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THE CHURCH
J OF ENGLAND
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
HORSHAM TEAMMINIST A Y
P051tion in relation to a Wider Ne¢work
The Parish of Horsham is within the Horsham Deanery, which in turn is within the a￿3 of Aichdeaconry of
Horsham and the Diocese of Chichester. presided over by the Bishop of Chichester and hi5 suffragan the
8ishop of HorshJm. The Diocese of Chichester FS In turn within the metropolitan area presided over by the
Archbishop of Canterbury.
Relatlonshlp with other Charities and Organlsations
The churches of the Parish of Horsham are members of the ecumenical organisation known as Horsham
Churches Togeiher.
Volunteers
The parlsh could not operate without the huge number of volunteers who offer their services to help njn
church se¢vices, operate the commrttee structure. help with the Sunday schoo15 and Youth work, run the
church offices, visit those in need and work in other Christian projects with the parish. The total number of
hours cannot be quantrfied but are considerable and their Presen￿ is clearty seen by the communitv.
Trustees, Responsibilities in relation to the Financial Statements
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally
Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees
to prepare financial statemenis for each financTral year which give a true and fair view of the state of affairs
of the charity and of the incoming resources and application of resources of the charity for that period. In
piepaiin8 these financial statements. the trustees a￿ required to..
select suitable accounting policies and then appty them consistentty
observe the methods ènd printiples in the Charities SORP,.
make judgements and estimates that are reèsonable and prudent-
stète whether applicable accounting standards have been followed. subject to any material
departures disclosed and explained in the financial statements,. and prepare the financial statements
on the going concern basis unless it is inappropriate to presume that the charity will continue in
busSness.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial statements
comply with the Chartties Act 2011. the Charity IAccounts and Reports) RegLtlations 2LX)8 and the provisions
of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for takin8
reasonable steps for the prevention and detection of fraud and other irregularrties.
Approved by the Truslees on 5 May 2022
and signed on their behaff by-
Llsa Bamett. Team Rerto¥ and PCC Chalrnian
18

THE CHURCH
.J OF ENGLAND
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEM8ER 2021
HOR5HAM TEAM Mlt4fsTRY
Independent Examinerfs Report to the Trustees of the PCC of the Ecclesiastital
Parish of Horsham Diocese of Chichester for the year ended 31st December 2021
This is my report to the Parochial Church Council of the Ecclesiastical Parish IPCCI ol Horsham Diocese of Chichester.
on the annual report for the year ended 31st December 2021 set out on pages I to 36.
Respective responsibilltles of trustees and examiner
The PCC mernber5 are responsible for the preparation of the annual reports. The PCC members consider that an audff£
is not required for this year under sertion 144 01 the Charities Act 20111-the Charities Act~} and that an independent
examination is needed.
It is my responsibility to..
l. examine the accounts under section 145 of the Charities Art.
2. to follow the pr¢xedures lèid down IA the general Directions 8iven by the Charity Commission (under 5e¢tion
14515llbl of the Charities Act. and
3. to state whether particular matters have corne to my allention.
Basls of Indèpendent examinèrfs statement
My examination was carried out in accord3nce with genèral Direttions 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 ary unusual items ordisclosures in the accounts. and
seeking explanation5 frorn the trustees conceming any such matters. The procedures undertaken do not provSde all
the evidence that would be required in an audit. and consequently no opinion is given as io whether the accounts
present a'true and fair. view and the report is limited to those matters set out in the statement below.
Independent eKaminer'5 ststement
In connection with rny examination. no matter has come to my attention
l. which gives rne reasonable cause to believe that in, any material ￿peCt, the requ1￿Ments..
al to keep accounting records in accordance with section 130 of the Charities Act.. and
bl to prepare accounts which accord with the accounting record5 cornply with the accounting requirement5 of the
Ch3ritie5 Act have not been met,. or
2. to which, in my opinion. attention should be drawn in ￿der to enable a proper understanding of the accounts to be
reached.
Examlnerfs slgnawre
Examinerfs name
CAPITALS
Relevant professional
ILF4cL
qualrfKationlsl £r
or4
First Floor
an
ouse
15 Carfax
Horsham
'Nest Sussex
RH12 IDY
Examlnerfs address
)1403 218390
19

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021 


## **Statement of Financial Activities** 

||**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Fund**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Fund**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Fund**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Fund**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**|
|---|---|---|---|---|
|**Income and endowments from:**<br>Donations and legacies<br>Charitable activities<br>Other trading activities<br>Investments<br>Other receipts|**£**<br>**£**<br>**£**<br>_£_<br>261,568<br>103,904<br>**365,472**<br>_544,082_<br>8,044<br>138,829<br>**146,873**<br>_129,303_<br>94,708<br>503<br>**95,211**<br>_70,248_<br>1,570<br>42<br>**1,612**<br>_2,031_<br>840<br>138<br>**978**<br>_1,950_||||
|**Total income**|**366,730**<br>**243,416**<br>**610,146**<br>_747,614_<br>**_2_**||||
|**Expenditure on:**<br>Raising funds<br>Charitable activities<br>Other trading activities|3,871<br>7<br>**3,878**<br>_2,245_<br>306,493<br>168,463<br>**474,956**<br>_550,632_<br>29,225<br>6,465<br>**35,690**<br>_23,304_||||
|**Total expenditure**|**339,589**<br>**174,935**<br>**514,524**<br>_576,181_<br>**_3_**||||
|Net gains (or losses) on investments|**3,951**<br>**-**<br>**3,951**<br>_(18,999)_<br>**_8_**||||
|**Net income or (net expenditure)**|**31,092**<br>**68,481**<br>**99,573**<br>_152,434_||||
|**Transfers between funds**<br>_Reconciliation of funds_|**115,845**<br>**(115,845)**<br>**-**<br>_-_<br>**_7_**||||
||146,937<br>(47,364)<br>99,573<br>_152,434_||||
||||||
|**Net movement in funds**|**146,937**<br>**(47,364)**<br>**99,573**<br>_152,434_||||
|Total funds brought forward|121,086<br>310,477<br>**431,563**<br>_279,129_||||
|**Total funds carried forward**|**268,023**|**263,113**|**531,136**|_431,563_|



20 



THE CHURCH
OF ENGLAND
BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBE R 2021
HORSHAh4TEW AIIMISTRY
Balance Sheet
Toial Funds
TotolFunds
202
Tawble atsÈts
Fixed asset investment
113MBO
27,LKJ2
27.627
31568
Total fixed a$S￿S
145.048
54,619
Stocks
473
Debtor5
37.6
108,898
io
Cash at bank 3nd in hand
427.754
356,430
Total current Osset5
465,354
465,801
CreditOT5.' Arnounts fallin8duÈ WIt￿n one year
179.2661
178.8571
li
Nei currentassets ov Iliatxlitie&
386.944
Total assets less current liabilitiE5
531,116
441.563
CreditOfS.' Amounts fallingdue afteT rnore th* one year
iio,0001
rotal net assets or Iliabililiesl
531,136
431,563
The lunds ofthe tharity.
Restricted income funds
263.113
310,477
Unrestricted lunds
268.023
131,086
Total charlty funds
531.136
431,563
14
This Annual financial Report, for the year ended 31" December2021. including the note5 follow4n& was approvèd
by the PCC and signed on its behalf by
The Reverend Canon tisa Barnett
PCC Team Rector
21

CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **Cashflow Statement** 

|**Cashflow Statement**||||
|---|---|---|---|
||**Total Funds**<br>**2021**|_Total Funds_<br>_2020_|**_Notes_**|
|**Cash flows from operating activities:**|**£**|_£_||
|Net cash provided by (used in) operating activities|166,190|**58,464**|**15**|
|**Cash flows from investing activities:**<br>Dividends, interest and rents from investments<br>Purchase of property, plant and equipment|1,612<br>(86,478)|**2,032**<br>**-**|**8**|
|Net cash provided by (used in) investing activities|(84,866)|**2,032**||
|**Cash flows from financing activities:**<br>Repayments of borrowing|(10,000)|**(10,000)**|**11**|
|Net cash provided by (used in) financing activities|(10,000)|**(10,000)**||
|||||
|**Change in cash and cash equivalents in the reporting period**|71,324|**50,496**||
|Cash and cash equivalents at the beginning of the reporting period|356,430|**305,934**||
|**Cash and cash equivalents at the end of the reporting period**|427,754|**356,430**|**9**|



22 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **1 Accounting policies** 

## **a. Basis of preparation** 

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2016, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)). 

The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. 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 affiliation to another body, nor those which are informal gatherings of church members. 

## **b. Funds accounting** 

Funds held by the PCC are: 

Unrestricted funds - general funds which can be used for PCC ordinary purposes. 

Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects. 

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object.  The funds may only be expended on the specific object for which they were given.  Any balance remaining unspent at the end of the year is carried forward as a balance on that fund. 

Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment. 

## **c. Income and endowments** 

All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably. 

## **Donations and legacies** 

Collections are recognised when received. 

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate. 

Gift aid recovered is recognised when the income to which it is attached is recognised. 

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC. 

23 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **Charitable activities** 

Statutory fees for weddings and funerals are recognised when the office occurs. 

## **Fundraising** 

The PCC relies on the support of its individual donors. Without it, the PCC would not be able to continue to pursue their objectives. Consequently, fundraising policies and procedures are robust and transparent, and are applied scrupulously. 

The PCC promises their supporters to make the best use of their donations, be transparent in how donations are spent, inform donors about the difference their support makes, respecting privacy, and make it easy for donors to choose how they communicate with them. 

The PCC keeps abreast of, and adapt to, all and any changes in the regulatory framework and adhere to current regulations, including the General Data Protection Regulation 2018 and the Code of Fundraising Practice issued by the Fundraising Regulator. 

## **Other trading activities** 

Trading activities are where income is receivable in return for selling goods or providing services.  Income from trading is recognised when received. 

Sales of magazines and study notes are recognised when received. 

Rents from property are recognised in accordance with the rental agreements, when receipt is probable. 

## **Investment income** 

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. 

## **All other income** 

All other income is recognised in accordance with the above overall policy. 

## **Gains and losses on investments** 

Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation at 31 December. 

## **d. Expenditure** 

Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably. 

## **Grants** 

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC. 

## **Church activities** 

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet. 

24 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **e. Fixed assets** 

## **Tangible fixed assets** 

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. 

Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated.  They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 1970 there is insufficient cost information available and therefore the cost of such assets is stated at a nominal £1 in the financial statements. 

## **Depreciation** 

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives.  The rates generally applicable are: 

- Fixtures and fittings 25% 

- Improvements to building 10% 

- Resurfacing of car park 10% 

- Car park land 0% 

No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value. 

## **Investments** 

Investments are stated at market value at the balance sheet date. 

## **f. Current Assets** 

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors, less provision for amounts that may prove uncollectible. 

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

25 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **2. Analysis of income and endowments** 

||**Unrestricted**<br>**Fund**|**Restricted**<br>**Fund/s**|**Total Funds**<br>**2021**|_Total Funds_<br>_2020_|**_Notes_**|
|---|---|---|---|---|---|
|Planned giving (excl. Gift Aid)<br>Loose cash collections<br>Gift Aid recoverable<br>Legacies<br>Grants<br>Special appeals/Small donations|£<br>187,299<br>11,065<br>44,162<br>-<br>10,590<br>8,452|£<br>39,470<br>2,720<br>15,161<br>15,354<br>11,483<br>19,716|**£**<br>**226,769**<br>**13,785**<br>**59,323**<br>**15,354**<br>**22,073**<br>**28,168**|_£_<br>_210,839_<br>_12,260_<br>_48,633_<br>_187,385_<br>_11,954_<br>_73,011_||
|**Donations and legacies**|**261,568**|**103,904**|**365,472**|_544,082_||
|Fees for weddings & funerals<br>St Johns BBH contribution to Youth Worker<br>Youth Festival Income<br>St Mary's Pre-school Fees|8,044<br>-<br>-<br>-|-<br>3,797<br>185<br>134,847|**8,044**<br>**3,797**<br>**185**<br>**134,847**|_4,523_<br>_4,500_<br>_-_<br>_120,280_||
|**Charitable activities**|**8,044**|**138,829**|**146,873**|_129,303_||
|Church centre and hall hiring fees<br>Church hire fees<br>Car park fees<br>Fundraising sales<br>Rental Income|35,981<br>5,145<br>36,923<br>4,885<br>11,774|-<br>-<br>-<br>503<br>-|**35,981**<br>**5,145**<br>**36,923**<br>**5,388**<br>**11,774**|_22,402_<br>_6,682_<br>_35,073_<br>_6,092_<br>_-_||
|**Other trading activities**|**94,708**|**503**|**95,211**|_70,248_||
|Bank & CBF deposit interest<br>CBF investment fund dividend|769<br>801|42<br>-|**811**<br>**801**|_794_<br>_1,238_||
|**Investments**|**1,570**|**42**|**1,612**|_2,032_||
|Other receipts|840|138|**978**|_1,950_||
|**Other income**|**840**|**138**|**978**|_1,950_||
|||||||
|**Total income and endowments on all funds**|**366,730**|**243,416**|**610,146**|_747,614_||



_Volunteers offer their services to help run church services, help with the Sunday schools, run the church offices and visit those in need. The total number of hours cannot be quantified but are considerable and their presence is clearly seen by the community._ 

26 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **3. Analysis of expenditure** 

|**3. Analysis of expenditure**||||||
|---|---|---|---|---|---|
||**Unrestricted**<br>**Fund**|**Restricted**<br>**Fund/s**|**Total Funds**<br>**2021**|_Total Funds_<br>_2020_|**_Notes_**|
|Bank & card reader charges<br>Fundraising costs|£<br>2,664<br>1,207|£<br>7<br>-|**£**<br>**2,671**<br>**1,207**|_£_<br>_2,245_<br>_-_||
|**Cost of raising funds**|**3,871**|**7**|**3,878**|_2,245_||
|Charitable grants and donations<br>Mission costs<br>Diocesan parish share<br>Clergy Housing & Expenses<br>Salaries and honoraria incl NI & Pension<br>Organists and choirs<br>Church running costs<br>Youth work<br>Church maintenance and repair<br>Other expenses<br>Governance<br>St Mary's Pre-school expenditure<br>Administration<br>Children's Work|1,600<br>7,064<br>142,564<br>10,820<br>65,262<br>5,188<br>26,861<br>1,078<br>8,858<br>5,485<br>23,035<br>-<br>8,303<br>375|-<br>156<br>-<br>-<br>121,585<br>-<br>14,928<br>2,226<br>14,450<br>-<br>-<br>15,118<br>-<br>-|**1,600**<br>**7,220**<br>**142,564**<br>**10,820**<br>**186,847**<br>**5,188**<br>**41,789**<br>**3,304**<br>**23,308**<br>**5,485**<br>**23,035**<br>**15,118**<br>**8,303**<br>**375**|_2,958_<br>_6,840_<br>_190,328_<br>_11,384_<br>_194,167_<br>_6,561_<br>_28,902_<br>_5,654_<br>_51,265_<br>_3,764_<br>_23,541_<br>_13,896_<br>_10,961_<br>_413_|**_4_**<br>**_5_**<br>**_6_**|
|**Cost of charitable activities**|**306,493**|**168,463**|**474,956**|_550,632_||
|Church hall running costs<br>Other trading costs|20,550<br>8,675|6,465<br>-|**27,015**<br>**8,675**|_23,304_<br>_-_||
|**Cost of other trading activities**|**29,225**|**6,465**|**35,690**|_23,304_||
|||||||
|**Total expended on all funds**|**339,589**|**174,935**|**514,524**|_576,181_||



_The running costs of the Pre-School are included in cost of charitable activities. These totalled £136,704 (2020 £120,407) and were made up of salaries, NI pension of £121,585 (2020 £106,511) and other costs of £15,119 (2020 £13,896)._ 

27 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **4. Missionary and charitable giving:** 

||**Unrestricted**<br>**Fund**|**Restricted**<br>**Fund/s**|**Total**|**Funds**<br>**2021**|_Total_|_Funds_<br>_2020_|**_Notes_**|
|---|---|---|---|---|---|---|---|
|**Overseas**<br>**UK**|£<br>-<br>1,600|£<br>-<br>-||**£**<br>**-**<br>**1,600**||_£_<br>_200_<br>_2,758_||
||**1,600**|**-**||**1,600**||_2,958_|**_3_**|



## **5. Staff costs:** 

||**1,600**<br>**-**<br>**1,600**<br>_2,958_<br>**_3_**|
|---|---|
|**5. Staff costs:**||
|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Fund**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**<br>£<br>£<br>**£**<br>_£_<br>**Remuneration**<br>Wages and salaries<br>62,544<br>115,981<br>**178,525**<br>_186,033_<br>Employer social security costs<br>1,887<br>1,642<br>**3,529**<br>_3,130_<br>Employer pension costs<br>831<br>3,962<br>**4,793**<br>_5,004_<br>**65,262**<br>**121,585**<br>**186,847**<br>_194,167_<br>**_3_**||



_During the year, the PCC employed organists, a Parish Administrator, a Premises Manager, a Youth Leader a Children’s Co-Ordinator and pre-school staff, none of whom earned £60,000 p.a. or more. The average number of staff was 20 (2020 - 28). The charity operates a defined contribution pension scheme. Contributions paid in the year were £9,071 (2020 - £9,763). No trustee received any remuneration in the year or the previous year._ 

## **6. Governance** 

|**6. Governance**||
|---|---|
|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Funds**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**<br>£<br>£<br>**£**<br>_£_<br>Independent examination<br>5,580<br>-<br>**5,580**<br>_3,600_<br>Payroll<br>1,440<br>-<br>**1,440**<br>_2,781_<br>Bookkeeping & Accounts<br>16,015<br>-<br>**16,015**<br>_17,160_<br>**23,035**<br>**-**<br>**23,035**<br>_23,541_<br>**_3_**||
|£<br>Independent examination<br>5,580<br>Payroll<br>1,440<br>Bookkeeping & Accounts<br>16,015||
|**23,035**||



28 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **7. Transfers between funds** 

|**7. Transfers between funds**|**7. Transfers between funds**|**7. Transfers between funds**|
|---|---|---|
|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Funds**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**|||
|£<br>£<br>**£**<br>_£_<br>Restricted YOUTH income transfer<br>21,867<br>(21,867)<br>**-**<br>_-_<br>STL contribution to Premise Manager salary<br>1,500<br>(1,500)<br>**-**<br>_-_<br>Church centre improvement transfer<br>86,478<br>(86,478)<br>**-**<br>_-_<br>Wages float transfer<br>6,000<br>(6,000)<br>**-**<br>_-_|||
|**115,845**<br>**(115,845)**<br>**-**|_-_||



## **8. Fixed Assets** 

## **a. Investments** 

|**8. Fixed Assets**<br>**a. Investments**|||||
|---|---|---|---|---|
||**Unrestricted**<br>**Fund**|**Restricted**<br>**Fund/s**|**Total Funds**<br>**2021**|**_Notes_**|
|Market value 1 January 2021<br>Disposals at carrying value<br>Purchases at cost<br>Net gains and revaluation|£<br>27,617<br>-<br>-<br>3,951|£<br>-<br>-<br>-<br>-|**£**<br>**27,617**<br>**-**<br>**-**<br>**3,951**||
|**Market value 31 December 2021**|**31,568**|**-**|**31,568**||



29 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **b. Tangible fixed assets** 

|**b. Tangible fixed assets**||
|---|---|
||**Freehold land**<br>**Car park**<br>**Total fixed**<br>**and buildings**<br>**land**<br>**assets**<br>**_Notes_**<br>£<br>£<br>**£**<br>103,927<br>55,952<br>**159,879**<br>86,478<br>-<br>**86,478**<br>-<br>-<br>**-**<br>-<br>-<br>**-**<br>**190,405**<br>**55,952**<br>**246,357**<br>(103,927)<br>(28,950)<br>**(132,877)**<br>-<br>-<br>**-**<br>-<br>-<br>**-**<br>-<br>-<br>**-**<br>**(103,927)**<br>**(28,950)**<br>**(132,877)**<br>**86,478**<br>**27,002**<br>**113,480**<br>_-_<br>_27,002_<br>_27,002_|
|**Cost or valuation**<br>At 1 January 2021<br>Additions<br>Disposals<br>Revaluation||
|At 31 December 2021|**190,405**<br>**55,952**<br>**246,357**|
|||
|**Charge for impairment**<br>At 1 January 2021<br>Additions<br>Disposals<br>Revaluation||
|At 31 December 2021|**(103,927)**<br>**(28,950)**<br>**(132,877)**|
|||
|**Net book amounts**<br>**At 31 December 2021**||
|_At 31 December 2020_||



_The freehold land and buildings comprise the new Parish Office, the hall at Holy Trinity Church and capitalised improvements to the Parish Church Centre. The valuation of the properties is considered to be in excess of the cost value included above. The church buildings are all owned by The Diocese of Chichester. Car park land was purchased by Horsham PCC and resurfaced. The land is considered to be an appreciating asset and no depreciation has been provided. The resurfacing cost has been fully depreciated._ 

## **9. Analysis of net assets by fund** 


**----- Start of picture text -----**<br>
Unrestricted  Restricted  Total Funds  Total Funds<br>Funds  Fund/s  2021 2020 Notes<br>£  £   £   £<br>Fixed assets for church use  113,480    -  113,480  27,002  8<br>Investment fixed assets  31,568    -  31,568  27,617  8<br>Current assets (except cash)  18,922  18,678  37,600  109,371  10<br>Cash at bank and on deposit  142,181  285,573  427,754  356,430<br>Current liabilities   (38,128)   (41,138)   (79,266)   (78,857)  11<br>Long term liabilities    -    -    -   (10,000)<br>268,023  263,113  531,136          431,563<br>**----- End of picture text -----**<br>


30 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **10. Debtors** 

|**10. Debtors**|**10. Debtors**|
|---|---|
|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Funds**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**<br>£<br>£<br>**£**<br>_£_<br>Income tax recoverable<br>10,631<br>1,825<br>**12,456**<br>_14,071_<br>Accounts receivable<br>6,676<br>6,653<br>**13,329**<br>_8,523_<br>Prepayments and accrued income<br>753<br>10,200<br>**10,953**<br>_86,169_<br>Pre-school Stock<br>-<br>-<br>**-**<br>_473_<br>Other debtors<br>862<br>-<br>**862**<br>_135_||
|£<br>Income tax recoverable<br>10,631<br>Accounts receivable<br>6,676<br>Prepayments and accrued income<br>753<br>Pre-school Stock<br>-<br>Other debtors<br>862||
|**18,922**|**18,678**<br>**37,600**<br>_109,371_|



## **11. Creditors: amounts falling due within one year** 

|**11. Creditors: amounts falling due within one year**|**11. Creditors: amounts falling due within one year**|
|---|---|
|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>_Total Funds_<br>**Funds**<br>**Fund/s**<br>**2021**<br>_2020_<br>**_Notes_**<br>£<br>£<br>**£**<br>_£_<br>Accounts payable<br>(1,495)<br>-<br>**(1,495)**<br>_(373)_<br>Deferred income<br>17,599<br>35,042<br>**52,641**<br>_46,329_<br>Accruals for utilities and other costs<br>14,091<br>96<br>**14,187**<br>_16,535_<br>Archdeacon's loan<br>10,000<br>-<br>**10,000**<br>_10,000_<br>Other creditors<br>(2,067)<br>6,000<br>**3,933**<br>_6,366_||
|£<br>Accounts payable<br>(1,495)<br>Deferred income<br>17,599<br>Accruals for utilities and other costs<br>14,091<br>Archdeacon's loan<br>10,000<br>Other creditors<br>(2,067)||
|**38,128**|**41,138**<br>**79,266**<br>_78,857_|



## **12. Creditors: amounts falling due after more than one year** 


**----- Start of picture text -----**<br>
Unrestricted  Restricted  Total Funds  Total Funds<br>Funds  Fund/s  2021 2020 Notes<br>£  £   £   £<br>Archdeacon's loan    -    -    -    10,000<br>  -    -    -   10,000<br>**----- End of picture text -----**<br>


_This interest-free loan, taken out in 2017 for the repairs to St Mary’s Church Roof, is repayable in annual instalments of £10,000. The loan was fully repaid in March 2022._ 

31 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **13. Prior year Statement of Financial Activities comparative figures for this year** 

||**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>**Fund**<br>**Fund/s**<br>**2020**|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>**Fund**<br>**Fund/s**<br>**2020**|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>**Fund**<br>**Fund/s**<br>**2020**|
|---|---|---|---|
|**Income and endowments from:**<br>Donations and legacies<br>Charitable activities<br>Other trading activities<br>Investments<br>Other receipts|**£**<br>**£**<br>327,831<br>216,251<br>**544,082**<br>9,023<br>120,280<br>**129,303**<br>68,825<br>1,423<br>**70,248**<br>1,365<br>667<br>**2,032**<br>1,950<br>-<br>**1,950**|||
|**Total income**|**408,994**<br>**338,621**<br>**747,615**|||
|**Expenditure on:**<br>Raising funds<br>Charitable activities<br>Other trading activities<br>Other expenditure|2,245<br>-<br>**2,245**<br>353,996<br>196,636<br>**550,632**<br>21,304<br>2,000<br>**23,304**<br>-<br>-<br>**-**|||
|**Total expenditure**|**377,545**<br>**198,636**<br>**576,181**|||
|Net gains (or losses) on investments|**1,777**<br>**-**<br>**1,777**|||
|**Net income or (net expenditure)**|**33,225**<br>**139,985**<br>**152,434**|||
|**Transfers between funds**|**-**<br>**10,834**<br>**10,834**|||
|||||
|_Reconciliation of funds:_||||
|**Net movement in funds**|**33,225**<br>**150,819**<br>**152,434**|||
|Total funds brought forward|87,861<br>159,658<br>**279,129**|||
|**Total funds carried forward**|**121,086**|**310,477**|**431,563**|



32 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **14. Statement of funds** 


**----- Start of picture text -----**<br>
Balances  Transfers,  Balances<br>b/fwd  other gains  c/fwd<br>1 Jan 2021  Income   Expenditure  and losses  31 Dec 2021<br>£  £   £   £   £<br>HTBailey - HT - Bailey Fund  2,364  -  -  -  2,364<br>HTFabric - HT - Fabric Fund  12,145  10,143  (5,815)  -  16,473<br>HTFund - HT - General Use By Holy Trinity Only  2,920  4,750  (1,989)  -  5,681<br>HTGarden - HT Memorial Garden  -  470  (156)  -  314<br>HTHeatley - HT - Heatley Fund  12,000  -  (12,000)  -<br>HTMessy - HT - Messy Church  337  52  (156)  -  233<br>HTNakuru - HT - Nakuru  1,121  506  -  -  1,627<br>STLCorner - STL - Home Corner  522  -  -  -  522<br>STLFabric - STL - Fabric Fund  3,973  353  (2,255)  -  2,071<br>STLGooding - STL - Gooding (Front Door)  5,000  -  -  -  5,000<br>STLHayward - STL - Hayward Fund  165,000  38  -  (1,500)  163,538<br>STLXmasFayre - STL - New Freezer & Safe  177  -  -  -  177<br>STLYOUNG - STL - Young  1,000  -  -  -  1,000<br>STLYouth - STL - Children & Youth  588  -  -  -  588<br>STMAV - STM - Audio & Visual  -  4,229  (3,689)  -  540<br>STMCC - STM - Church Centre Refurb  -  47,936  -  (39,581)  8,355<br>STMChancel - STM - Chancel Income  6,942  4  -  -  6,946<br>STMFabric - STM - Fabric Fund  11,925  11,768  (10,836)  -  12,857<br>STMFund - STM - General Use By St Marys  16,227  6,250  896  (15,385)  7,988<br>STMMusic - STM - Music  1,250  -  -  -  1,250<br>STMPreschool - STM - Pre-School  32,537  134,847  (136,703)  (6,000)  24,681<br>STMTAMAppeal - STM - TAM Appeal  4,130  131  -  (4,261)  -<br>STMTAMCentre - STM - Tam Centre  27,251  -  -  (27,251)  -<br>STMYouth TGI - STM - Youth TGI  1,124  21,889  (849)  (21,867)  297<br>YOUTHFest - YOUTH - Festival  561  50  -  -  611<br>YOUTHInt - YOUTH - Parish Youth Intern  1,383  -  (1,383)  -  -<br>Total of all restricted funds  310,477  243,416  (174,935)  (115,845)  263,113<br>General fund*  107,369  363,499  (339,589)  (42,682)  88,597<br>Designated funds<br> -  -  -  86,478  86,478<br>     -Fixed Asset Fund<br>     -St Mary's fabric  9,205  2,468  -  52,150  63,823<br>     -Holy Trinity fabric  3,363  763  -  18,850  22,976<br>     -St Leonard's fabric  899  -  -  -  899<br>     -Holy Trinity - Messy Church  250  -  -  -  250<br>     -PCC Mission - Parish Gifts to Mission  -   -  -  5,000   5,000<br>Total of all unrestricted funds  121,086  366,730  (339,589)  119,796  268,023<br>Total funds  431,563  610,146  (514,524) 3,951  531,136<br>**----- End of picture text -----**<br>


33 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **14. Statement of funds (continued)** 

_Explanation of Funds_ 

## _**Restricted Funds**_ 

_The purposes of the major components of restricted funds are:_ 

_Holy Trinity Heatley – a legacy for the church and mission of Holy Trinity_ 

_Holy Trinity Fabric  )_ 

_St Leonard’s Fabric ) – funds for maintaining the fabric of these churches St Mary’s Fabric      )_ 

_St Leonard’s Hayward )_ 

_St Leonard’s Gooding  )  legacies or donations for the church and  mission of St Leonard’s St Leonard’s Yong        )_ 

_St Mary’s Pre-School – accumulated surpluses of the Pre-School which are restricted for use in operating the Pre-School_ 

_St Mary’s Thanks a Million Appeal – funds to be spent on development of St Mary’s Church and Church Centre_ 

_St Mary’s use only  ) Donations and legacies to be spent for the church and mission of St Mary’s_ 

## _**Designated Funds**_ 

_As indicated, the Designated Funds are earmarked for future work on the fabric of the respective Churches._ 

_Fixed Asset Fund - The net book value of improvements to the Parish Church Centre._ 

## _**Unrestricted Funds**_ 

_*These funds are not subject to any donor restricted and can be spent as the PCC decides_ 

34 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **15. Reconciliation of net income/(expenditure) to net cash flow from operating activities** 

|**15. Reconciliation of net income/(expenditure) to net cash flow from operating activities**|**15. Reconciliation of net income/(expenditure) to net cash flow from operating activities**|
|---|---|
|**Total**<br>**Funds**<br>_Total Funds_||
|**2021**<br>_2020_||
|**£**<br>_£_<br>**Net income/(expenditure) for the reporting period from the statement of financial activities**<br>**99,573**<br>**152,434**||
|**Adjustments for:**||
|(Gains)/losses on investments<br>(3,951)<br>18,999||
|Dividends, interest and rents from investments<br>(1,612)<br>(2,032)||
|(Increase)/decrease in stocks<br>473<br>(131)||
|(Increase)/decrease in debtors<br>71,298<br>(69,678)||
|Increase/(decrease) in creditors<br>409<br>(41,128)||
|**Net cash provided by (used in) operating activities**|**166,190**<br>**58,464**|



## **16. Pensions** 

The Parochial Church Council of the Ecclesiastical Parish of Horsham Diocese of Chichester participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers. 

CWPF has two sections: 

1. the Defined Benefits Scheme 

2. the Pension Builder Scheme, which has two subsections; 

   - a. a deferred annuity section known as Pension Builder Classic, and, 

   - b. a cash balance section known as Pension Builder 2014. 

## **Pension Builder Scheme** 

Both sections of the Pension Builder Scheme 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 which 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. 

35 



NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 


## **16. Pensions (continued)** 

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102.  This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific 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 the contributions payable (2021: £4,152, 2020: £9,673). 

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation 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, The Parochial Church Council of the Ecclesiastical Parish of Horsham Diocese of Chichester could become responsible for paying a share of the failed employer’s pension liabilities. 

36