2021-12-31-accounts

Trustees' Annual Report ofthe Parochial Church Council ofthe Ecclesiastical Parish ofStJohn
the Evangelist, Heatherlands with the Church ofthe Good Shepherd
Forthe year ended 31December 2021
PCC Membership -continued
Mikayla Gray Elected Members: Melissa Girling
Rachel Neale Rebecca Morgan
Terry Saunders Robin Panero
Russell Wheeler Colin Simpson
Vacancy (Good Shepherd)
Ex-Officio: Yvonne Homden
Ex-Offfcio (non-voting and
not Charity Trustees): Locke Tarmadl, StJohn's Verger
BexSimpkins, Children and Families Worker
The method ofappointment of PCC members is set out in the Church Representation Rules. All Church attendees			are
encouraged to register on the Electoral Roll and are welcome to stand for election to the PCC. On appointment	each
new PCC member is given a clear briefing on their responsibilities as atrustee and ofthe primary purpose ofthe		PCC.
Committees
The PCC operates through three main Committees, which meet four to six times ayear. They are, Standing Committee
(required by law), St John's DCC and the Good Shepherd DCC. These committees assist in spiritual leadership and
administration matters at the respective churches,
Reporting to the PCC are two further Committees, - Building (StJohn' s), Building and Fabric Group (Good Shepherd).
Pension Builder Scheme
The PCC ofthe Ecclesiastical Parish ofStJohn the Evangelist, Heatherlands with the Church ofthe Good Shepherd participates in the Pension Builder Scheme section ofCWPF for lay staff. The Scheme Is administered by the Church of
England Pensions Board, which holds the assets ofthe schemes separately from those ofthe Employer and the	other
participating employers.
The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section
known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.
The Pension Builder Scheme ofthe Church Workers Pension Fund is made up oftwo sections, Pension Builder Classic
and Pension Builder 2014,both ofwhich are classed as defined benefit schemes,
Pension Builder Classic provides a pension for members for payment from retirement, accumulated from contributions
paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church	of
England Pensions Board from time to time. Discretionary increases may also be added, depending on investment
returns and other factors.
Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits	at
retirement, Pension contributions are recorded in an account for each member. This account may have bonuses by the Board before retirement. The bonuses depend on investment experience and other factors. There is no			added
requirement for the Board to grant any bonuses. The account, plus any bonuses declared, is payable from members'
Normal Pension Age.
There is no sub-division ofassets between employers in each section ofthe Pension Builder Scheme.
The scheme is considered to be a multi-employer scheme as described in Section 28of FRS102as it is not possible			to
attribute the Pension Builder Scheme's assets and liabilities to specific employers. This means that contributions		are
accounted for as ifthe Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in	the
year are contriibutions payable .
A valuation ofthe Pension Builder Scheme is carried out once every three years. The most recent valuation was	carried
out as at31December 2019.The next valuation is due as at31December 2022
Forthe Pension Builder 2014section, the valuation revealed a surplus offS.Sm on the ongoing assumptions used.
There is no requirement for deficit payments at the current time.
The legal structure ofthe scheme is such that ifanother employer fails, The PCC ofthe Ecclesiastical Parish ofStJohn
the Evangelist, Heathlands with the Church ofthe Good Shepherd could become responsible for paying a share	of		that
employer's pension liabilities.
Consideration ofMajor Risks to the PCC
The members have assessed the major risks to which the PCC is exposed, in particular those related to the
operations and finances ofthe PCC, and are satisfied that the systems are in place to mitigate our exposure
to the major risks.
The Health and Safety Policy that has been adopted lays down guidelines for the safe handling of cash sums, including
banking ofsame. Each ofthe units (StJohn's and Good Shepherd) is administered by a separate treasurer. Interaction
between the two treasurers, especially atyear end/consolidation ofthe accounts for audit, ensures that working
practices are constantly under review, and a common approach to procedures is adopted. A Procedures Manual	for
running the accounts is held in the Church Office, and is updated regularly. Bank accounts within each unit
are operated by separate sets ofsignatories, thereby reducing the extent ofany possible fraud,

Trustees'	Annual Report ofthe Parochial Church Council ofthe Ecclesiastical Parish ofStJohn
the Evangelist, Heatherlands with the Church ofthe Good Shepherd
Forthe year ended 31December 2021
Achievements and performance
Our witness and work this year has continued to adapt to the changing church and government guidelines. Some
groups and activities have been able to meet in-person, with all appropropriate risk assessments in place, in line with
guidelines	for multi-purpose community venues. Other activities have remained online. Church services are now held in
both churches, with mask wearing as required. Singing is allowed behind masks. The Good Shepherd also continue to
live stream their service and StJohn's offers a weekly email with YouTube video ofthe weekly sermon. At StJohn's our
PSN have moved back to their more usual accommodation in the lounge and halls, allowing other groups such as WellM Life to meet in the front hall, rather than the church. This has also allowed us to accept some additional regular hall
bookings.	Our PCC, DCC, our Vestry and APCM meetings this year have continued on Zoom.
During the year our Associate Priest at the Good Shepherd, Rev Peter Homden suffered a long period of illness and in
the summer applied for early retirement on medical grounds. Both he and Yvonne will be sadly missed. As we give
thanks for	the rich blessing of his ministry among us, we wish Pete and Yvonne a peaceful, blessed and fruitful
retirement.
Our Parish	response in all situations continues to be directed by the obligation to "know and share the love ofJesus" to
all.
Parish Matters
	' Over the weekend of1st -3rd October 2021we held the "Real Lives" weekend. This was a weekend of
	events with Glen Scrivener to thank about life and faith at which we welcomed Glen. Inspite ofthe
	ongoing restrictions the events were well received and attended. ' Although we continue with a reduced level of halls lettings our planned giving has stood up well this year.
	' Both Churches are registered with the Parish Giving Scheme (PGS) giving Church members the opportunity
	to give to their respective church by direct debit. PGSare paid direct from the donor's account on the first
	of every month. PGSthen pay the donation to the Church on the tenth day ofthe month, and claim the
	gift Aid on the donation. This is then paid to the Church on receipt from HM Revenue and Customs. For
	further details on the PGSscheme see Giving Mechanisms - Diocese ofSalisbury (anglican. org)
	' In line with advice received from the Diocese, the PCC recognise their responsibility to report ALL serious
	incidents to the Charity Commission in a timely manner, and have delegated the reporting ofserious
	incidents thus; ' for Safeguarding incidents, to the Diocesan Secretary supported by the Diocesan Safeguarding Advisor ' for all other incidents, to the Vicar and Church Wardens using the online form at About the report
	serious incident (charitycommission. gov.uk)
Church of	the Good Shepherd
	' We continue to evaluate the New Build project to see what is financially and ecologically possible. Funding
	received that is restricted for the New Build project continues to be held in a separate Good Shepherd
	bank account overseen by Mary James and Lynne Young. ' The Parish owned property 35Stanfield Road was sold at a price ofE312,000.E306,700(the balance after
	fees) is being held at the Diocesan Board of Finance in an investment account
	"The windows in the hall have been replaced by FixlT. ' A credit card for use with the Good Shepherd CAFCash current account has been set up. This isto facilitate
	on-line payments, e.g.for servicing regular subscriptions for online services.
St John' s
	' The Church had it's Quinquennial inspection on the 24th August 2021
	~ The repairs to the storm damage to the east window are now in hand ' The car park is now managed by Creative Car Park. The agreement to manage the car park, signed on 29th
	September 2021, runs for five years, and incurs no costto the PCC ' Legacies were received during the year from the estates of Molly Goulden (E2,500) and Joan Shearing
	(6100)
Finandal review
We continued to use the firm of Newton Magnus as Independent Examiners for our Parish accounts.
The Diocesan share the Parish was asked to pay this year under the Fairer Share scheme was f85,945, compared with
f84,944 in	2020. The share was paid in four quarterly payments by direct debit from the St John's current account. The
proportion	of parish share paid by each ofthe Churches isset by the PCCfor the following year according to the church
membership total reported to the Deanery in the Fairer Share count, which is normally conducted each May but was
suspended	in this year.

			Un-			Un-
			restricted	Restricted	Total	restricted	Restricted	Total
		Notes	Funds f	Funds f	2021 f	Funds	Funds	2020 f
Incoming Resources
Donations and legacies Income from charitable Investment income	activities		118,979 26,087 4,253	52,793 769 2,028	171,772 26,856 6,281	140,409 23,161 11,872	41,151 466	181,560 23,627 11,872
Total Incoming Resources			149,319	55,590	204,909	175,442	41,617	217,059
Resources Used
Charitable activities Cost ofsale ofinvestments			165,089 5,300	20,057	185,146 5,300	162,080	6,423	168,503
Other			10,797	767	11,564	8,918	10	8,928
Total Resources Used			181,186	20,824	202,010	170,998	6,433	177,431
Net Incoming/Outgoing	Resources		(31,867)	34,766	2,899	4,444	35,184	39,628
Change in value ofinvestments			4,337		4,337	12,000		12,000
Net Movement in Funds			(27,530)	34,766	7,236	16,444	35,184	51,628
Transfers			(4,050)	4,050		(480)	480
Balances brought forward			416,278	178,779	595,057	400,314	143,115	543,429
Balances carried forward			384,698	217,595	602,293	416,278	178,779	595,057

			Un-
			restricted	Restricted
		Notes	Funds	Funds	2021	2020
			E		E	E
Fixed Assets
Tangible fixed assets		5	33,400	5,052	38,452	42,419
Investments		8	311,037		311,037	312,000
			344,437	5,052	349,489	354,419
Current Assets
Debtors Cash at Bank and in hand		6	12,920 29,141	212,543	12,920 241,684	9,541 232,897
			42,061	212~3	254,604	242,438
Uabilities - amounts	falling due
within one year			1,800		1,800	1,800
Net Current Assets			40,261	212,543	252,804	240,638
Net Assets			384,698	217,595	602,293	595,057

Resources Used
		Un-				ljn-
		restricted	Restricted	Total		restricted	Restricted		Total
		Funds	Funds	2021		Funds	Funds		2020
									E
Charitable Activities
Employment costs		14,844			14,844	14,549			14,549
Bank charges		202			202	120			120
Depreciation oftangible	fixed assets	3,967			3,967	3,968			3,968
Overseas missions		180	4,920		5,100	700		1,900	2,600
Home missions			1,400		1,400			586	586
Parish share		85,945			85,945	85,944			85,944
Clergy expenses		1,487			1,487	1,597			1,597
Church expenses		25,403	4,903		30,306	31,099		2,892	33,991
Church maintenance		12,453			12,453	3,643			3,643
Hall expenses		14,071			14,071	12,850			12,850
Hali maintenance		4,863			4,863	4,301			4,301
New build			8,298		8,298
Magazines/books						116		367	483
COGS toddler group expenditure						10			10
Home from home expenditure						131			131
Boys Brigade and girls association			536		536			678	678
Church capital expenditure		1,674			1,674	2,688			2,688
Legacy expenses						364			364
		165,089	20,057		185,146	162,080		6,423	168,503
Support costs
Administration Independent examination		8,997 1,800	767		9,764 1,800	7,118 1,800		10	7,128 1,800
		10,797	767		11,564	8,918		10	8,928
Total Resources Used		175,886	20,824		196,710	170,998		6,433	177,431

4	Stff
	a costs								2021		2020
									f		f
	Salaries - youth/children Social security- youth/children(covered		by Employers	Allowance)					13,750		13,420
	Pension/Life cover costs - youth/children								1,094		1,129
	Total
									14,844		14549
	No employee received emoluments	of	more than f60,000 during		the year (2020		-	Nil)
	Average number offull time staff								2020		2019
									1		1
5	Fixed Assets for Use by the PCC
				Audio
			Music	Visual		Office			Building
			Equipment f	Equipment	f	Equipment	f		Improvements	Total
	Cost
	At 1January 2021		2,239	14,794			7,612		40,380		65,025
	Closing balance		2,239	14,794		7,612			40,380		65,025
	Depreciation
	At 1January 2021		1,680	5,737		6,114			9,075		22,606
	Charge for year		559	1,319				274	1,815		3,967
	Closing balance		2,239	7,056		6,388			10,890		26,573
	Net BookValue
	31st December 2021			f7,738		f 1,224			f29,490		f38,452
	31st December 2020		f559	f9,057		f1,498			f31,305		f42,419

6	Debtors						2021		2020
							f
	Gift aid	receivable					8,706		8,452
	Prepayments						4,214		2,089
							12,920		9,541
7	Liabilities - Amounts			Falling Due within	One Year		2021		2020
							f
	Accruals						1,800		2,800
							1,800		2,800
8	Investments		Held as	Fixed Assets		Investment	Trust	Total
						Property	Investments
						f	f
	Market	Value
	As at 1Janaury 2021					312,000			312,000
	Additions						306,700		306,700
	Disposal					(312,000)			(312,000)
	Change	in market value					4,337		4,337
	As at 31December 2021						311,037		311,037

Notes tothe Financial Statements -continued	Notes tothe Financial Statements -continued	Notes tothe Financial Statements -continued
Forthe year ended 31December 2021
		At
10	Fund analysis -current year	January 2021 f	incoming resources f	Resources expended f	Transfers f	Other gains or losses	At December 2021 f
	Designated Funds
	ABC-Ashley BeeClub	744
	Children/Youth Resources Childrens Groups	865 103		(141)			744 724
	Discretionary Fund House Maintenance Legacies Messy Church Youth Groups	122 4,275 136,595 398 103	2,600 25	(50) (1,845) (15,938) (53)			103 72 2,430 123,257 370
							103
	GeneralFunds	143,205	2,625	(18,027)			127,803
	Unrestricted income fund	273,073	146,694	(163,159)	(4,050)	4,337	256,895
	Restricted Funds
	Agency Collection Bible Society Boys Brigade with Girls Association Building Development Church Pastoral Aid Society External Restricted Graduate Training Ministry and Evangelism Missionary Open Doors Quinquennial Work R2R	7,139 13 73 148,686 59 7,800 3,082 869 5,329 107 2,350	980 620 45,618 1,317 3,000 149 894	(1,030) (536) (8,298) (1,300) (2,659) (3,011) (910)	50 4,000		7,139 13 157 186,006 76 8,141 3,082 2,007 5,329 91
	StJohns Badminton StJohns Toddler Group Sudan	952 2,216	103	(100)			2,350 3 952
Tear Fund WBT		17 87	1,389 940 580	(1,400) (1,000) (580)			2,216 6 27
		178,779	55,590	(20,824)	4,050		217,595

aemens conti rthe year ended 31December 2021 continued	nued
	At
Fund analysis -prior year Designated Funds	January 2020 f	incoming resources	Resources expendedf	Transfersf	Other gains orlossesf	At December 2020 f
ABC- Ashley BeeClub ChIIdrens/Yuth Resources Chiidrens Groups	693 300 103	54 20	(3) (455)	1,000			744 865
Discretionary Fund House Maintenance Legacies Messy Church Youth Groups	27 4,964 140,430 390 103	21,000 65	(55) (689) (24,835) (57)	150			103 122 4,275 136,595 398
							103
General Funds	147,010	21,139	(26,094)				143,205
Unrestricted income fund	253,304	154,303	(144,904)	(1,630)	12,000		273,073
Restricted Funds
Agency Collection Bible Society Boys Brigade with Girls Association Building Development Church Postoral Aid Society External Restricted Graduate Training Ministry and Evangelism Missionary Open Doors Quinquennial Work R2R	7,338 (4) 397 110,559 42 10,204 3,082 443 5,329 70 2,350	217 354 38,127 317 112 437	(199) (200) (678) (300) (2,404) (686) (500)	1,000			7,139 13 73 148,686 59 7,800 3,082 869 5,329 107
StJohns Badminton StJohns Toddler Group Sudan	952 2416	286	(286)				2,350 952
Tear Fund IIVBT	14 123	553 1,034 180	(600) (400) (180)	50 (670)			2,216 17 87
	143,115	41,617	(6,433)	480			178,779