THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER
REGISTERED CHARITY NO: 1132273
ANNUAL REPORT AND
FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2021
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
CONTENTS
Reference and Administrative Details .................................................................................. 2 Annual Report…………………………………………………………………………….. 4 Statement of Financial Activities (SOFA)............................................................................ 12 Balance Sheet........................................................................................................................ 13 Notes: Accounting Policies................................................................................................... 14 Notes: Accounting Policies (Continued)............................................................................... 15 Notes: Analysis of Income.................................................................................................... 16 Notes: Analysis of Expenditure............................................................................................. 17 Notes: Staff Costs, Tangible Fixed Assets, Investment Property, Debtors…………........... 18 Notes: Investments, Creditors, Analysis of Net Assets by Fund........................................... 19 Notes: Statement of Funds, Associated Trusts.................................................................... 20 Independent Examiner’s Report .......................................................................................... 22
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Reference and Administrative Details
Charity Name : The Parochial Church Council of The Ecclesiastical Parish of Patcham All Saints, Diocese of Chichester
Working Names : All Saints Patcham PCC The Parish of Patcham (All Saints) All Saints Patcham
Charity Number : 1132273
Principal Address : All Saints Church Office Church Hill Brighton BN1 8YE
Trustees : The Rev’d Andrew Flowerday The Rev’d Caz Dunk Mrs Linda Baker Mr Bernard Copelin (to May 2021) Mrs Carole Copelin Ms Elizabeth Dwiar Mrs Susan England Mrs Tanya Gambardella Mr Patrick Harrex (to May 2021) Mr Bob Hill Mrs Kim Hill Mrs Beverley McArdle Mr Roger Newman Mr Derrick Nunn (from Sept 2021) Mr Andy Parke Mrs Olive Ridge (from Oct 2021) Mrs Jody Sharp Miss Helen Shires Miss Sharon Springham Miss Caroline Thomas (from May 2021) Mr Mattew Willetts (from May 2021) Mr Francis Ward (deceased August 2021)
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Appointments
PCC Chair
The Rev’d Andrew Flowerday
PCC Secretary Mr Bernard Copelin (until May 2021)
Miss Sharon Springham (from May 2021)
PCC Treasurer Mr Francis Ward (until August 2021)
Mr Derrick Nunn (from September 2021) Principal Bankers Santander UK Ltd BBAM Bridle Road Bootle Merseyside L30 4GB
Accountant Mrs Stephanie Bennett
Independent Examiner Alison Bristow Gilbody and Co First Floor 201a Church Road Hove BN3 2AB
Inspecting Architect Mr John Bailey (All Saints Church) Thomas Ford & Partners 177 Kirkdale, London SE26 4QH
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
The Trustees present their Annual Report and the Financial Statements for the year ended 31 December 2021
Aims and Purposes.
The primary objective of Patcham All Saints PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility of co-operating with the clergy in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social, and ecumenical.
When planning our activities for the year, the incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
Objectives and Activities for the Public Benefit
The objectives of the PCC in co-operation with the incumbent are:-
-
to promote All Saints and The Ascension as places of prayer, worship and Christian Fellowship
-
to proclaim the Gospel through preaching, teaching and building relationships
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to provide pastoral and spiritual care to regular members and to the wider parish, without cost to the individuals concerned
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to make activities available to residents in the parish
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to make the Church, Church Centre, Church Barn and rooms at the Ascension available for use by local groups and individuals
-
to support agencies seeking to alleviate poverty and promote the Gospel both locally and abroad
Overview
Despite the challenges resulting from the pandemic in 2020, the PCC and members of the Church were creative in striving to meet our objectives. There have been many challenges: whilst no one would have wished for this, it gave rise to new opportunities and approaches which have continued into 2021.
- Activities held toward meeting the objectives:
Promoting All Saints and The Ascension as places of prayer, worship and Christian Fellowship
Our aim is to provide a comfortable and welcoming environment in both our churches. Both are equipped with modern heating, lighting and audio-visual systems. Welcome teams are operated by volunteers in both churches. Refreshments are usually provided after services.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
As COVID continued in 2021, both churches were closed until late Spring and we were only able to provide refreshments towards the end of the year.
All Saints Church and The Ascension re-opened for public worship in April.
An up-to-date website has been maintained for both churches to give information to the general public about the facilities we offer and times of services, including, links to our online services and talks.
A Mission Action Plan process group was convened, following which we conducted a series of community surveys in various parts of the parish. This informed our Mission Action Plan.
Proclaiming the Gospel through preaching, teaching, and building relationships
All Saints and Ascension continued to pool resources to provide services during 2021. The church continued to pre-record and upload to the YouTube channel and the parish web site. Content continued to be provided by church members through leading prayers, reading, and providing music and was creatively produced using recordings. In the Autumn, we ended recordings of the full service as more of the congregation returned to church services in person. Since then, we have continued to pre-record the sermon to upload to the website.
In January, the church held an Alpha course online which worked well. Comments from the attendees were positive.
“ Did it last year in person and repeated this year online, and although missed the actual meeting up and lovely meal, much more convenient at home and has worked really well”
During Lent we offered an online course, using the Diocesan “Cracked Wide Open” materials and videos. Participants enjoyed the group setting and the opportunity to hear from our newly appointed bishops, Bishop Ruth and Bishop Will.
We highlighted Easter by re-opening Ascension for public worship. Members of both churches had the choice of either attending in person or watching a pre-recorded service. At All Saints, large pictures depicting the Easter story were displayed in the windows of the Barn and Church Centre. All Saints’ re-opened a few weeks later by celebrating with a parish-wide service. Unfortunately, we were unable to re-start the 8am Service.
It was a joy to be able to invite members of our congregation and the public to join us at our special Carols by Candlelight Service and to receive mulled wine and mince pies in the open air. We were also able to hold our other Christmas services in person.
Junior Church: thanks to the dedication of a small group of leaders and helpers we were able to reopen at All Saints at the beginning of July after an absence of almost 16 months due to the pandemic. Since then, we have enjoyed getting to know one another, playing lots of games, listening to Bible stories together, and sometimes acting them out. The highlight is usually snack time when we sit down with our refreshments and talk to one another and to God.
Messy Easter bags (containing the Easter story and crafts) were distributed to families in our Parish whilst in lockdown. Messy met in person for Harvest and Christmas.
“Messy Craft is fantastic.”
“Messy Craft makes me feel happy, calm and I love making things for my family.” (age 7)
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
On Christmas Eve, a family Nativity film was shown in the Barn and was open to all in the Parish.
Throughout the year, the church organised a Zoom Coffee Morning following the Morning Service. This was well attended and appreciated particularly by those who were housebound.
“I really valued the opportunity to watch church services at home when I couldn't get out and after the service it was great to be able to join with others in our own homes on Zoom while having coffee. This was a new experience for many of us but it was a wonderful opportunity to keep in touch with other members of the church and I enjoyed feeling part of the fellowship for which I am so grateful. So many thanks to Andy for setting this up for us.”
Local schools resumed their visits to All Saints’ as part of their curriculum studies. These visits provided an opportunity to learn about the purpose of the church and its community, and pupils walked about and explore for themselves. Andy Flowerday resumed visits to school assemblies and continued to serve as a school governor at Patcham Infants School. His visits were greatly appreciated by the Head Teacher who had been able to share concerns with him. Caz Dunk was invited at various times throughout the year to visit Yr1s & Yr4s at Westdene Primary School.
Providing pastoral and spiritual care to regular members and the wider parish, without cost to the individuals concerned
We continued a telephone rota system in 2021 when members of the congregation received regular contact offering spiritual/emotional support and practical help.
The weekly news sheet continued to provide a link to the online service and with other information was emailed to church members. For those unable to access the internet, a DVD/CD of the service and news sheets were delivered. (Recorded DVD/CDs discontinued in the Autumn).
Twice weekly prayer times continued on Zoom for bible reading and prayer.
Our Annual Thanksgiving and Remembrance Service at All Saints was offered to local bereaved families in November. This was very well attended and deeply appreciated. As regulations permitted, we opened the Parish Church again for weddings.
Afternoon teas were organized by members of the church for those who had been unable to attend All Saints regularly.
Making activities available to residents in the parish
The Friends of All Saints: Plan events aimed at helping the community be more aware of the church.
The first event of 2021 open to the public was held in June. John Bailey, the architect involved in All Saints restoration, gave a talk entitled ‘Restoration and Revelation’ which was both informative and enjoyable.
Also in June, Opera singer Thomasin Tresize presented ‘A Summer Soiree’, featuring some of the world’s most famous arias and a few numbers from musicals.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
All Saints held a Heritage Open Day in September. The church also opened for ‘The Ride and Stride for Churches’ (a sponsored bike ride or walk between churches supported by The National Churches Trust).
In December, the Artists’ Open Day hosted 13 artists, and Thomasin Tresize returned to present her special Christmas Cabaret.
Sadly, Fran Ward, the Chair of the Friends died in August leaving a huge gap on the Committee.
We were pleased to begin to open the following activities during the year:
Parent & Toddler Groups
These provide a safe place for meeting with very young children, enabling play, chat, friendship and support. Mothers who attended very soon found a new network of a supporting group of friends.
Barnacles at All Saints began again in September on Thursdays. Mums, grand-parents, carers and toddlers enjoyed a range of activities which included games, singing and a story.
“We love coming to Barnacles. There is a brilliant range of toys and it is great to have a tea/coffee with other local parents/carers.”
“I haven’t found another group that compares.”
“Barnacles is a warm and welcoming toddler group. The kids love it and the mums can relax”
Tiny Tots at Ascension re-opened in September 2021 with a new cohort. The mums were grateful for the mornings shared together and they particularly enjoyed the opportunities to support one another.
Ascension Lunch Club
During the early part of 2021, we continued to provide home-cooked meals in thermal lunch boxes for our guests. It was a great joy to meet together again in person in August at Ascension. Since then, we have been able to continue meeting monthly with our celebration Christmas lunch at the end of the year. Our numbers have not recovered from pre-COVID days but it has enabled us to continue with greater spacing between tables. We continued to develop our links with the Barn and have been pleased to welcome some of their guests to our lunches.
“Thank you all for our delicious lunch so beautifully presented. It was all very yummy and a real treat”.
“Thank you all for your kindness to me.”
Community Events & Engagement
Patcham Duck Fayre: the parish had a stall offering children’s activities, and a display of the recent Restoration work at All Saints.
Westdene Picnic on the Green: the parish was able to support the event by providing table tennis and cakes. On our stall, we were able to show-case Messy Crafts and Tiny Tots at the Ascension.
Both events provided the opportunity to conduct our Community Audit.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
All Saints Churchyard: provides a pleasant green space for people to walk and admire the newly restored Church Building. During 2021, All Saints supported and greatly benefitted from the Community Payback Scheme (CPS), which provided a team to clear overgrown vegetation. Visitors have commented on improvements
First Friends: a local Westdene nursery had never visited the church. Their regular donations to our Food Bank collection led to visits for Harvest, Christmas, and to remember Sir Captain Tom.
Making the Church, Church Centre, Church Barn, and rooms at the Ascension available for
use by local groups and individuals
In 2021, the emphasis was in making our halls and premises COVID safe for our Church groups and hirers. We delayed taking bookings for children’s parties and one-off hires until the latter part of the year owing to the prevalence of the virus among the younger population.
All Saints: during the year we welcomed back Brownies, Rainbows, Thursday Barnacles and Junior Church. We also had some “occasional” hirers including Gideons. Sadly several of our church groups were unable to return
Ascension: re-opened our facilities for hirers in May and found an increasing demand, particularly for the church space which provided a more COVID safe environment.
Supporting agencies seeking to alleviate poverty and promote the Gospel both locally and abroad.
Church Members continued to be involved in the Brighton and Hove City Mission (BHCM) foodbank helping to collect food and deliver parcels to those in need. At various times, Ascension has been a weekly drop-off for community donations.
The Brighton Cauldron continued using Ascension Hall to host their weekly food bank storage, packing and distribution of goods until May. It supported around 35 families each week from the BAME community.
“ It would have been very difficult for us and our beneficiaries if we had not had your support.” (Joydeep, Team Leader.)
Both churches continue to support a variety of outreach projects through mission agencies in the UK and overseas. CMS (Church Mission Society), Tearfund, Release International, Hope Home (an orphanage in Tanzania), and Bishop Bismark in South Sudan.
Local Brighton agencies that we have supported financially are:
Off the Fence (working with homeless, vulnerable women and children and education)
Brighton and Hove City Mission (providing a food bank, schools work and outreach into rest homes)
Street Pastors (which continued to help where they could on the streets of Brighton after the lockdowns were lifted, and throughout the pandemic)
Other supported UK organisations that we support are:
Good News for All (formerly Gideons) Bible Society CPAS (our patrons)
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Governance
The Parochial Church Council (PCC) is a charity registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.
Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent, assistant clergy, lay readers, churchwardens), members of the Deanery, Diocesan or General Synods and members of the church who are elected at the Annual Parochial Church meeting (APCM). Parish Members are warmly encouraged to stand for election to the PCC to give a balance of gender, skills, and experience where possible.
Official Membership of the Church is given by the Electoral Roll although all are invited to join our services and activities. The Electoral Roll figures at the end of 2021 were 157 members (122 at All Saints and 35 at Ascension).
The full PCC met seven times during the year in January, March, June, September, October, November and December – 6 were using Zoom and the December meeting was in person. Archdeacon Martyn Lloyd-Williams attended the December meeting to discuss the proposal for a potential partnership with St Peter’s. The Annual Parochial Church Meeting (APCM) was held in May with people in attendance physically and via online conferencing.
The PCC delegates day-to-day running to The Standing Committee who are authorised to spend within agreed budgets and single item expenditure limits.
Under the Aegis of the PCC and Standing Committee, The Fabric Committee ensures regular maintenance needs are met and advises on potential problems and possible improvements. It also researches and advises on suppliers and lets contracts. Both churches have committees to discuss individual policy issues and liaise with the PCC.
Both the PCC secretary and treasurer roles became vacant during the year. Patrick Harrex stood down as Church Warden at the APCM and was replaced by Olive Ridge in October. Bernard Copelin stood down as PCC secretary and Sharon Springham took over the role in May. Following the sudden death of the Treasurer Francis Ward in August, Derrick Nunn took on the role in September. Pat Bartlett also stood down as Electoral Roll Officer in May and Sharon Springham took over the role.
The PCC annually reviews the Safeguarding Policy. This was done in September and updated to include latest guidelines from the Diocese. A new PSO was elected in June, Caroline Thomas, who replaced Marian Eastwood who was temporary until a new officer was found. The PCC also complies with section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults). PCC members have been circulated with the Parish Safeguarding Handbook. As is required, both church websites have a link to safeguarding on their front pages.
The Health and Safety policies for both churches were also updated as necessary during the year.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Financial Review
The full accounts and notes are set out in the attached pages 12 to 21.
The Statement of Financial Activities (Income and Expenditure account) indicates that expenditure from our Unrestricted funds exceeded income by £28,296. In the previous year this excess of expenditure was £91,332, but it included the cost of major work necessary to complete the restoration of All Saints Church.
Normal regular income, excluding legacies, was £151,393 against expenditure, excluding major works, of £150,026, resulting in a small surplus of just over £1,300. It should be noted, however, that this was after making a reduced parish contribution to the Diocese of £100,000. This remains the highest individual item of expenditure.
The PCC has agreed to increase our parish contribution to £125,000 in 2022 and our challenge going forward will be to try and maximise our incomes and control our expenditure, whilst at the same time maintaining in good order the several buildings under our stewardship.
Both 2021 and 2020 incomes were affected to some degree by the Covid pandemic, but it is pleasing to note that our hall letting incomes are now returning to pre-pandemic levels.
Our total funds stood at £1,715,213 at 31 December 2021 and this figure is very similar to the value at the previous year-end. Of this total, some 93% in value is represented by property and shares and 7% in current assets.
The PCC reserves policy is to hold general reserves of a minimum of three months normal working expenditure together with an additional reserve, as a designated fund, primarily to meet exceptional expenditure or unexpected building maintenance or improvement costs. Our General Fund at 31 December 2021 stood at £86,090 and complies with this policy.
In March 2021 we received a final grant from the Heritage Lottery Fund towards the All Saints Church Restoration Project.
Renovation Project
After much delay as a result of COVID, the All Saints Renovation Project concluded early 2022 with the reinstatement of the Memorial Plaques. On completion the last tranche of retention monies was released.
At the Sussex Heritage Trust Awards ceremony All Saints was presented with the 2021 award in the Ecclesiastical category in recognition of the outstanding work undertaken by Contractor, Architect and the All Saints team.
This project has rewritten the previously known history of All Saints, our Architect now dating it as pre-Domesday, making All Saints possibly the oldest surviving Saxon Church in Brighton.
Our very many thanks to the team from All Saints for their time and dedication to the project.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF PATCHAM ALL SAINTS, DIOCESE OF CHICHESTER TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Acknowledgements
Thanks are due to so many people at both churches who willingly give of their time helping to make things happen, initially running and helping with all the various groups and activities, playing music, welcoming people into the churches, serve teas and coffees, keeping all pastoral contacts, helping to clean, DIY jobs, overseeing fabric repairs and maintenance and anything in between, thanks to all!
Also thank you to Fran who is so dearly missed from many areas of church life, to Derrick who so bravely stepped in to oversee our finances, to Linda as administrator and to Kim for all the leading and preaching and other work she does and to the PCC members as Trustees for their time and commitment. And especial thanks to our wardens, Jody and Patrick who served until May 2021 and to Olive, who took over in the Autumn, for all the dedication, hard work and support given.
The Trustees’ Annual Report was approved by the PCC and
Signed on their behalf by The Rev Caz Dunk, PCC Chairman
Date: 12 April 2022
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS | FUNDS | ||
| Notes | Funds | Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | £ | ||
| Income and Endowments from: | ||||||
| Donations and legacies | 2a | 109,632 | 8,884 | - | 118,516 | 174,173 |
| Charitable activities | 2b | - | 1,769 | - | 1,769 | 2,488 |
| Investments | 2c | 16,197 | 1,077 | - | 17,274 | 17,471 |
| Other trading activities | 2d | 26,525 | - | - | 26,525 | 23,380 |
| Other receipts | 2e | 4,516 | - | - | 4,516 | 72,460 |
| Total income | 156,870 | 11,730 | - | 168,600 | 289,972 | |
| Expenditure on: | ||||||
| Cost of raising funds | 3a | 3,189 | - | - | 3,189 | 1,157 |
| Charitable activities | 3b | 167,641 | 7,444 | - | 175,085 | 413,356 |
| Other trading activities | 3c | 14,336 | 140 | - | 14,476 | 14,398 |
| Total expenditure | 185,166 | 7,584 | - | 192,750 | 428,911 | |
| Net income/(expenditure) before gains | ||||||
| and losses on investments | (28,296) | 4,146 | - | (24,150) | (138,939) | |
| Net gains (or losses) on investments | 8 | 18,873 | - | 5,011 | 23,884 | 51,053 |
| Net income or (net expenditure) | (9,423) | 4,146 | 5,011 | (266) | (87,886) | |
| Transfers between funds | - | - | - | - | - | |
| Net movement in funds | (9,423) | 4,146 | 5,011 | (266) | (87,886) | |
| Reconciliation of funds: | ||||||
| Total funds brought forward at 1 January 2021 | 1,674,507 | 3,695 | 37,277 | 1,715,479 | 1,803,365 | |
| Total funds carried forward at 31 December | 2021 | 1,665,084 | 7,841 | 42,288 | 1,715,213 | 1,715,479 |
The accompanying notes form a part of these financial statements.
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
BALANCE SHEET (also known as Statement of Financial Position)
| AS AT 31 DECEMBER 2021 Notes Tangible assets 5 Investment property 6 Total fixed assets Debtors 7 Investments 8 Cash at bank and in hand Total current assets Creditors: amounts falling due within one year 9 Net current assets TOTAL NET ASSETS 10 The funds of the charity: Endowment funds 11 Restricted funds 11 Unrestricted funds 11 Total charity funds |
10,917 197,346 116,862 |
|---|---|
This Annual Financial Report, for the year ended 31st December 2021, including the notes following, was approved by the Parochial Church Council and signed on its behalf by
Chairman Date: 12 April 2022
Treasurer
The accompanying notes form a part of these financial statements.
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
1. Accounting policies
a Accounting convention
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current (2015) 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 the capital of which 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 Incoming resources
All incoming resources are accounted for gross.
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.
Income from investments
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.
All other income
All other income is recognised when it is receivable.
Gains and losses on investments
Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation on 31 December.
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
NOTES TO THE FINANCIAL REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
d Resources used
Resources expended are accounted for on an accruals basis and are accounted for gross.
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 when paid. 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.
e Fixed Assets
Freehold properties owned by the PCC and used to further its objectives are stated at cost.
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2) of the Charities Act 1993.
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 accounts. For other property acquired prior to 2001 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 1 January 2001 valued over £2000 have been capitalised in the accounts and depreciated over their useful economic life.
All expenditure on consecrated or beneficed buildings and individual items costing under £2000 are written off in the year they were incurred.
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% straight line Computer equipment 33.33% straight line
No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.
Investments
Investments, including investment properties, 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 as debtors less provision for amounts that may prove uncollectible.
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
NOTES TO THE FINANCIAL REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
2 Analysis of income and endowments:
| 2 Analysis of income and endowments: | |
|---|---|
| a Planned giving Cash Collections at services Other donations Appeals Income tax recoverable Legacies Donations and legacies b Fund Raising Events Items Sold and Photocopying Bookstall Charitable activities c Dividends and interest Rent Investments d Church hall lettings etc Fees from weddings etc Rent from temporarily vacant properties Other trading activities e Grants Other income Other incoming resources Total received on all funds |
TOTAL TOTAL Unrestricted Restricted Endowment FUNDS FUNDS Funds Funds Funds 2021 2020 £ £ £ £ £ 82,205 - 82,205 78,501 1,849 - - 1,849 5,878 4,379 7,289 - 11,668 4,137 - 223 - 223 - 19,199 1,372 - 20,571 19,743 2,000 - - 2,000 65,914 |
| 109,632 8,884 - 118,516 174,173 |
|
| - 1,769 - 1,769 2,055 - - - - 211 - - - - 222 |
|
| - 1,769 - 1,769 2,488 |
|
| 4,047 1,077 - 5,124 5,321 12,150 - - 12,150 12,150 |
|
| 16,197 1,077 - 17,274 17,471 |
|
| 8,896 - - 8,896 4,485 1,848 - - 1,848 175 15,781 - - 15,781 18,720 |
|
| 26,525 - - 26,525 23,380 |
|
| 3,477 - - 3,477 72,460 1,039 - - 1,039 - |
|
| 4,516 - - 4,516 72,460 |
|
| 156,870 11,730 - 168,600 289,972 |
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
NOTES TO THE FINANCIAL REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
3 Analysis of expenditure on:
| a Rental costs Cost of raising funds b Fund Raising events Bookstall Missionary and charitable giving: - Tithed Giving - Other Giving Ministry costs: diocesan parish contribution other clergy costs inc training Church running expenses Church maintenance Major repair works Music expenses Upkeep of services Sunday school and Youth Work costs Independent Examiner Depreciation Charitable activities c Church hall running costs Investment property costs Other trading activities Total expended on all funds |
TOTAL TOTAL Unrestricted Restricted Endowment FUNDS FUNDS Funds Funds Funds 2021 2020 £ £ £ £ £ 3,189 - - 3,189 1,157 |
|---|---|
| 3,189 - - 3,189 1,157 |
|
| 21 806 - 827 1,762 208 - - 208 187 4,800 - - 4,800 8,700 - 6,304 - 6,304 5,838 100,000 - - 100,000 118,754 7,689 - - 7,689 8,835 9,465 - - 9,465 6,325 7,084 65 - 7,149 1,166 35,140 - - 35,140 260,077 1,107 - - 1,107 743 408 199 - 607 154 6 70 - 76 311 504 - - 504 504 1,209 - - 1,209 |
|
| 167,641 7,444 - 175,085 413,356 |
|
| 12,095 140 - 12,235 14,398 2,241 - - 2,241 - |
|
| 14,336 140 - 14,476 14,398 |
|
| 185,166 7,584 - 192,750 428,911 |
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
NOTES TO THE FINANCIAL REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
4 Staff costs
| a Remuneration Wages and salaries There were no employments by the PCC in the year |
2021 2020 £ £ - - |
|---|---|
b Payments to PCC members
PCC members were not reimbursed any travelling and subsistence expenses in the year
| 5 Fixed Assets a Cost At 1 January 2021 Additions At 31 December 2021 b Depreciation At 1 January 2021 Provision for the year At 31 December 2021 Net book amounts c At 31 December 2021 At 31 December 2020 |
Freehold land Leasehold land Church TOTAL and buildings and buildings equipment £ £ £ £ 621,199 358,894 41,816 1,021,909 - - 3,626 3,626 621,199 358,894 45,442 1,025,535 - - 41,816 41,816 - - 1,209 1,209 - - 43,025 43,025 621,199 358,894 2,417 982,510 621,199 358,894 - 980,093 |
|---|---|
The freehold properties comprise the Church Barn, Ascension Hall, 32 Fairview Rise, and 78A Mackie Avenue.
The leasehold property is the Church Centre which was previously included in freehold properties in error. During 2020 it was established that the land on which the Church Centre was built was acquired in 1971 on a lease expiring on 7 March 2031. Discussions are taking place between the PCC and the Chichester Diocesan Board of Finance which are expected to result in the PCC acquiring the freehold of the land.
As it is expected that the freehold of the land will be acquired by the PCC in the near future, no depreciation has been charged as, if freehold, the land and buildings would be stated at cost, not at written down value.
| Investment Property Valuation at 1 January and 31 December 2021 |
Freehold Investment Property £ |
|---|---|
| 420,000 |
6 Investment Property
The investment property, 5 Grangeways, was revalued by the PCC as at 31 December 2020.
| 7 Debtors Trade debtors Income tax recoverable Other debtors |
2021 2020 £ £ 2,912 4,500 8,005 2,998 - 12,081 |
|---|---|
| 10,917 19,579 |
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
NOTES TO THE FINANCIAL REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
| **8 ** | Investments | No of Shares | Historical | Market value | Unrealised | Market value |
|---|---|---|---|---|---|---|
| at 31-12-21 | Cost | 01-Jan-21 | gain/(loss) | 31-Dec-21 | ||
| £ | £ | £ |
£ | |||
| CBF Investment Fund (Income) Shares | 8,347 | 7,133 | 171,007 | 24,463 | 195,470 | |
| CBF Fixed Interest Security (Income) Shares | 914 | 304 | 1,550 | (103) | 1,447 | |
| Santander Shares | 173 | Nil | 905 | (476) | 429 | |
| 173,462 | 23,884 | 197,346 | ||||
| **9 ** | Creditors: amounts falling due within one year | |||||
| 2021 | 2020 | |||||
| £ | £ | |||||
| Accruals for utilities and other costs | 3,178 | 954 | ||||
| Other creditors | 9,244 | 687 | ||||
| 12,422 | 1,641 | |||||
| **10 ** | Analysis of Net Assets by Fund | |||||
| Tangible | Investments | Net Current | Total | |||
| Assets | ||||||
| Restricted | £ | £ |
£ |
£ | ||
| e | All Saints Churchyard Fence Fund | - | - | 525 | 525 | |
| f | All Saints Fabric Fund | - | - | - | - | |
| g | All Saints Missions and Charities | - | - | - | - | |
| h | All Saints Sunday School Fund | - | - | 143 | 143 | |
| i | All Saints Youth | - | - | - | - | |
| j | All Saints Special Donations | - | - | 538 | 538 | |
| k | Ascension Building Fund | - | - | 410 | 410 | |
| l | Ascension Flower & Garden Fund | - | - | 60 | 60 | |
| m | Ascension Mission Fund | - | - | - | - | |
| n | Ascension Sunday School Fund | - | - | 1,409 | 1,409 | |
| o | Ascension Worker Fund | - | - | 1,396 | 1,396 | |
| p | Bismark | - | - | 1,400 | 1,400 | |
| q | Friends | - | - | 1,960 | 1,960 | |
| - | - | 7,841 | 7,841 | |||
| Endowment | ||||||
| e | All Saints Churchyard Fence Fund | - | 9,414 | - | 9,414 | |
| h | All Saints Sunday School Fund | - | 1,447 | - | 1,447 | |
| l | Ascension Flower & Garden Fund | - | 4,122 | - | 4,122 | |
| n | Ascension Sunday School Fund | - | 27,305 | - | 27,305 | |
| - | 42,288 | - | 42,288 | |||
| Unrestricted | ||||||
| a | Designated - Assets | 1,402,510 | 10,358 | - | 1,412,868 | |
| b | Designated - Benefice Income Fund | - | 144,700 | - | 144,700 | |
| c | Designated - PCC Allocations | - | - | 21,426 | 21,426 | |
| d | General Reserves | - | - | 86,090 | 86,090 | |
| 1,402,510 | 155,058 | 107,516 | 1,665,084 | |||
| Total | 1,402,510 | 197,346 | 115,357 | 1,715,213 |
See notes 11 and 12 for additional information on funds
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
NOTES TO THE FINANCIAL REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
| 11 Statement of funds Unrestricted Funds a Designated - Assets b Designated - Benefice Income Fund c Designated - PCC Allocations d General Fund Restricted Funds e All Saints Churchyard and Fence Fund f All Saints Fabric Fund g All Saints Missions and Charities h All Saints Sunday School i All Saints Youth j All Saints Special Donations k Ascension Building Fund l Ascension Flower & Garden Fund m Ascension Mission Fund n Ascension Sunday School o Ascension Worker Fund p Bismark q Friends Endowment Funds e All Saints Churchyard and Fence Fund h All Saints Sunday School l Ascension Flower & Garden Fund n Ascension Sunday School Total funds |
Bal b/fwd Income Expenditure Transfers, Bal c/fwd 1 Jan 2021 other gains 31 Dec 2021 and losses £ £ £ £ £ 1,409,687 - - 3,181 1,412,868 126,591 - - 18,109 144,700 96,806 1,500 18,380 (58,500) 21,426 41,423 155,370 166,786 56,083 86,090 |
|---|---|
| 1,674,507 156,870 185,166 18,873 1,665,084 |
|
| Bal b/fwd Income Expenditure Transfers Bal c/fwd 1 Jan 2021 other gains 31 Dec 2021 and losses 286 239 - - 525 - - - - - - - - - - 103 40 - - 143 - - - - - 620 871 953 - 538 410 - - - 410 95 106 141 - 60 - - - - - 785 694 70 - 1,409 1,396 - - - 1,396 - 6,750 5,350 - 1,400 - 3,030 1,070 - 1,960 |
|
| 3,695 11,730 7,584 - 7,841 |
|
| Bal b/fwd Gains Losses Transfers Bal c/fwd 1 Jan 2021 31 Dec 2021 8,235 1,179 - - 9,414 1,549 - 102 - 1,447 3,605 517 - - 4,122 23,888 3,417 - - 27,305 |
|
| 37,277 5,113 102 - 42,288 |
|
| 1,715,479 173,713 192,852 18,873 1,715,213 |
12 Associated Trusts
The PCC holds no Associated Trusts
20
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH, PATCHAM
NOTES TO THE FINANCIAL REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
Additional Information on Funds
All shares are held by the Chichester Board Of Finance (CBF) on behalf of the PCC.
Following are cross referenced additional explanations to the notes above.
-
a) The Designated Assets Fund represents the value of fixed assets and investments held, which are not intended to be sold in the short term. They include the Church Centre, Curate's House and Church Barn.
-
b) The Benefice Income Fund consists of unrestricted invested shares providing unrestricted income. c) The Designated PCC allocations contain designated funds put aside for specific purposes. d) The General Fund contains all unrestricted funds available not designated by the PCC.
-
e) The All Saints Churchyard and Fence Fund started in 1962 as an endowment fund to provide income to be used for the repair and upkeep of the churchyard and fence. Unused income is accumulated in a restricted fund.
-
f) The All Saints Fabric Fund records restricted donations received for building renovation and maintenance. g) The All Saints Mission Fund records donations restricted to support causes outside the church. These are passed on directly and therefore it is expected that the fund is zero at end of year.
-
h) The All Saints Sunday School Fund commenced in 1984 with monies transferred from the Patcham Old Church of England School. The original investment and accumulated interest is held in a fixed interest endowment and current income is used to cover Youth Work and Sunday School expenses.
-
i) The All Saints Youth Restricted Fund is set up to hold deposits and fees for activities such as Youth Camp. j) The All Saints Special Donations fund currently holds donations towards a revised edition of the All Saints' Church Guide and to purchase food for food banks.
-
k) The Ascension Building Fund holds, in a restricted fund, donations given specifically for the maintenance and improvement of the Ascension building. In addition there are designated funds arising from the agreed allocations by the PCC.
-
l) The Ascension Flower and Garden Fund commenced in 1968 as an endowment which requires income to be spent on church flowers and the upkeep of the garden.
-
m) The Ascension Mission Fund records donations restricted to support causes outside the church. These are passed on directly and therefore it is expected that the fund is zero at end of year.
-
n) The Ascension Sunday School Fund was set up in 1968 as an endowment fund which requires income to be utilised in supporting the Sunday School and youth work. Unspent funds are held in a restricted fund.
-
o) The Ascension Worker (Additional Staff) Fund was started in June 1999 from a special appeal to provide funds to enable the Church to appoint a music-youth-administrator worker. It was used in 2018 to buy Youth Worker services to help with the Zoom club. Currently there is nobody holding this post and the residue is held in a reserve fund.
-
p) The Bismark Mission Fund records donations restricted to supporting Bishop Bismark's ministry in South Sudan.
-
q) The Friends Fund is used to hold monies raised by the 'Friends of All Saints' until the Friends' administrative committee decides on its usage.
21
Independent Examiner’s Report to the members/trustees of The Parochial Church Council of the Ecclesiastical Parish of Patcham All Saints, Diocese of Chichester. Charity No 1132273.
I report to the members/trustees on my examination of the accounts of the above Charity for the year ended 31 December 2021 which are set out on pages 12 to 21.
Respective responsibilities of the Trustees and Independent Examiner.
As trustees of the charity, the members of the PCC are responsible for the preparation of the Accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commissioners Section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination was carried out in accordance with the General Directors given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently, I do not express an audit opinion on the accounts.
Independent Examiner’s Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
22
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
ALISON BRISTOW FMAAT
Signed ............................................ Dated: 14 April 2022
23