St Saviour, Westcliff on sea Charity1132331 Trustees Annual Report 2021
The year commenced with the church’s activities still restricted by Coved measures although services were again taking place within the church building. As the year progressed and restrictions eased and although there are still some restrictions, a sense of normality has gradually returned. Communion services have been resumed although there is still no sharing of the chalice.
Early in the year Rev. Lee Mullen announced that he would be leaving St Saviour’s and moving to a parish in Somerset. Given that he had been with us for 10 years this was not entirely unexpected but, given the situation at the time, was not exactly news that we wanted to hear. He finally left us in May and has gone to his new parish with our blessing. We are grateful for all the he and Donna-marie, his wife., have done for St Saviour’s over the years.
What came as a bigger shock was the news that the Diocese would not be replacing Rev. Lee and that we would be without an incumbent. Fortunately our curate in training, Rev Judith Wilkinson was fully ordained and has assumed the mantle of ministering to us with great aplomb and we are truly grateful for all that she has done.
We have been in discussion with the Diocese regarding the provision of a minister and there are signs that things may be moving in a slightly more positive direction. However with the departure of Re. Lee the wardens and the PCC have, in conjunction with Rev Judith, taken on the business of keeping the church running as normally as possible.
The church hall is again open for business but again because of covid restrictions many of the former hirers have yet to return. We have employed a Hall Manager to take care of the bookings and to promote the hall to potential users. Income from this area however is still well below pre covid levels but it is hoped that things will improve as restrictions ease further..
The financial results for the year ended 31[st] December 2021 show an excess of income over expenditure in the region of £70,000.00 helped in a large part by two generous legacies from former church members. However, we are also pleased to report that the issue with the Diocese regarding the funds which are held on our behalf, has been resolves and the Diocese have confirmed that the fund in question, the Ada Ferguson Legacy does indeed belong to the church. Additionally another fund which the Diocese had claimed was theirs has now also been confirmed as belonging to the church. The current valuation of both these funds is now reflected in the annual accounts.
The continuing uncertainty regarding Covid coupled with the departure of Rev Lee and the uncertainty about a replacement for him has meant that the major project which was planned prior to the covid outbreak is till awaiting resumption . The financial position does
look healthier although there is still some caution regarding this.. General maintenance works have continued throughout the year and we have managed to keep the church fully operational.
One activity which has continued throughout the year and is the provision of the church as a base for the food bank. Throughout the year it is noticeable that the demand for this service has steadily grown and it seems that this need will continue into the coming years. We also support, where possible, local and national appeals for assistance We were also able to contribute for the first time in two years to the ‘Operation Christmas Child’’. Shoebox appeal
The church is now in the process of becoming an ‘eco church’ and w, e have achieved the A Rocha bronze award and are working towards the silver award.
Although there are still difficulties to be faced in the coming months and years we are now in a better position to confront those difficulties and to continue and grow as an asset to the community.
Savyoui JI )URNEY ,1 Paroehial Chureh ndaq 24" tqpril 2022
SAINT SA VIOUR'S PCC, WESTCLIFF 1132331 Year ended 311* December 2021 Notes to the Accounts Accounting Policies The fuwicial statements have iwi prepared in accordance with the Church Accounting Regulations 2006 togeiher with the applicable accounting Stsndards and the "Statement of Recommended Practice" {SORP) (FRS 102) issued by the Charity Commissioners. The accruals basis of accounting has been adopted. Funds The accounts are split into separate fiinds. The nuin funds of the council are described in temis of their putpose and r¢strictions ID Annex A. These ar¢ unrestricte tksignate4 Restricted or Lndowment in nature. Unresiricied- these are generalfun&f and can be ed by ihe Pccfor anypuryose. Designated- Ihese are generalfvnd¥ but wilh a specific purpose in mind. They can be transfeed back ¢0 unrestriciedfunits al any time. Restricled._ these are monies donated or allocatedfor a specificpurpo.fe only. Endowmeni- Ihe capilal musi be mainlained- only incomelinterl orisingfrom ihe endowmenl muy be used. Jncomlng Resource$ All incoming resources are accounted for on a gross b&8is. Planned giving, collections and donatio are recognised when rcccived. Tax refunds are recognised as soon as the amounts claimable. Grants and legacies are accounted for when the Clwiiy is legally entitled to the amounts due. Investmeni income- dividends are accounied for when receivable: interesi and tsx recoverdble are accrued. All other income is generally regniSed when it is receivable. Resources Used The parish Share (quots) is paid regularly and is included in expenditure for the year to which il lates. Amounts received specifically for third parties (e.g. The Children's S(Kiety" Christian Aid. CMS dc) aTt deali with as restricted third_paty funds and the liability for payment is recognised when the amounts are ccived. All other expenditure is generally reco8nised when it is ADcutted.
l) Charitable Statuj Members of the PCC are TnL8tees of the Cbarity. We were Tegistered on 26 October 2Ci)9. Tr full charity namc is." The Parochial Church Co¥ncil ofthe EcckniaYticalParish ofst Saviour Ivestcliffon Sea. But we are legally elltied io use our re8iStercd WOTknng name, which is St Saviour'$ PCC, Wcsl¢liff. As recommended by the Church of England. we set our key charitable obi¢ctivc a5 "Promoting in ihe eCclesitxYticalparh ihe whole mission ofthff ch4rch" 2) Flxed Assets ConsecTrtcd propety is not included in the accouots in aordanCe with Section 96(2Ka) of the Chariiies Act 1993. All asseis of Saint Saviour's such as the Grand Piano and digital Keyboard wcrc originally donaled io the cburch and as such bav¢ been fijlly d¢preciated durin8 2021. Inth'vidual items ofequipment with a purchase price of £5 or less are always written off when the et it aquire41 IVeMents ar¢ shown al market value as al 31. Dcttmber 2021. 3) Annual Accounts The year under Teview has again iw) dominated by the Q)vtd-19 pandemic resultin8 in a closure of the cbutth and the hall for mu¢h of the year. There was an over1 loss on norn1 trndj.ng activities of £24J86.9J. agaimsi th¢108s of £31.741. in 2020. However. Si Saviour's Church re1v two legacies totalling £,010.44 during 2021(Shella Lesley £80,OiKI plus lllterest •nd Margaret Pope £IO.000). Wc also r¢ceived updated information from Chelmsford Diocese aboui the Curatc's Property Fund of an increase in deposits of £12.812.33. The Combined results tutned this loss into an overall profn of £7&435J6. Th¢ trading loss for the year turns iDto a profil wlKn tsking the legacies and the depositw and lo some extent ov¢rtUrns th¢ deficits of the previous three years. The pr¢vious level of deficii w&$ accumulated because of high maintenA7ke and repair costs during 2018 119 and the devastating irnpact of Covid-19 durll 2020 and 2021. 2021 however ha$ again forced upon an extremely challenging rUwla1 position The stipend quots for 2020 kn remained unsettled attd written back to Reserves. The Stipend Parish Share of £48.(M)O paid in full for 2021. Hall l¢tting5, although up from 2020 have been impacted the most on funds geneTated as 8overnment guidance restricted the ability for this to be hired out to 8enerdte funds. It should be notsd that wlthout these legacles aDd incre4se in dtposlts the expenditure still ez¢t¢dJ the income. Ill¢Ott and Expenditure a) Incoming resources for nornlal trading activiti (i.¢., funds CeIved/rcIvablc) from 411 sources de¢red by £13.203.01 but was enhanced due to two lewi and th¢ ireaSe of dep)5its making an overnll increase of£89.619.76 Voluntary income hLs fallen by £13,581.24 as a dired result of th¢ church having lo close for much of the yw. Encouragingly many people increased their direct bauk donations wbich assisted greatly i softening the fall in fiuknls. Activities for genernting funds increased slightly by £2,225.60 despite the Government guidattce preventing the openi08 of the hall or the bolding of events.
b) Resouwes used {i.e.. expenditure) fell by £20.557.10 mainly due to of a lower Stipend Quota in 2021 from that of 2020 and a reduction in church and hall maintenance costs and a refund in utility costs. Reverend Lee Mullen transferred from Saint Saviour's in May 2021 and the Curate. Reverend Judith Wilkinson is non- stipend. c) Overall. the Church gained a suryjlus of £78,435.86 sUmnSed Is follows: 31" December 2021 2020 In¢oming 57,201 70,405 Resources Resources Utilised Sury)lus (Deficit) Before legacies and de osits Legacies and sils Overall Surplus Deficit 2019 106.207 2018 96,433 2017 106,661 (81,588) {102.145) (118.095) (174.965) (105.916) (24,387) (31,740) (11,888) (78,532) 745 102,823 Nil Nil 78.436 (31,740) (11,888) (78.532) 745 d) As can be seen from the brief summary above. there is a further trading deficit following the past three years of deficil. The deficil in 2018 wa5 predominanily due lo the healing repairs of some £71,000 and the fall in market perfom]ances. The regular cxpendiiure continued lo exceed the rcgular income meaning the ¢hurch remains reliant upon on¢-ofT deposits such as l¢gacies atMI returns on fijnds invested which does leave the Church polenlially financially exposed. Unfortunaiely. the impact of the pandemic h&8 mad¢ it dIl¢U11 for the Church to me¢1 all costs as thcy fall due from regular income. The major element of expenditure being the Stipend quota is under constant review by the Diocese and has been adviscd at £32,593 for 2022. e) In ternis of resources available lo the Church, as al 31" December 2021 these amounted to £344,702(including legacies, deposits and wrilebacks) when compared to th¢ previous year of £185,293 and is summarised on the Balance Sheei attachcd. 4) Balance Sheet a) General Debtors amount to £19,603.07 consisting of £6,950.00 for dividcnds in respecl of Ada Ferguson LegA¢y, and provisional Claims from HMRC for Gift Aid of £8,491.82(2020) and £4.161.25 (2021) b) The Chelmsford Diocese hab confinned that the Ada Ferguson Legacy is the property of St Saviour's and is valued by them at £45,527.60 represented by 1,944.12 share5 in the CCLA CBF Church of F.ngland Investment Fund. The actual dividcnd on this fund is Still awaited. The Diocese have indicated that this could be in th¢ rcgion of £8.000, but as the details have not been C0nfLnn, it has not becn recognised in lh¥ accounts. The increase in the fimd £14.968.93 has been transferrcd to a Revaluation Surplus. ) CBF Diocese Funds totalling £68.861.58. CO81$1 of Motrison Rose and the proceeds of the salc of the Curate's House in Grosvenor Road. The Chelmsford DI has now supplied updated infomation as at 31 Decembcr 2021 on both these Funds. Morrison Rose has now been valu¢d at £14,612.89. The Increa of £1.82.81 between this valuation and tl funds held last year of £12.784.08 has been transferred to a Rcvaluation Surplus. The capital of £500 was investcd in shares in the CCLA account forming an endowment the income of which is for 'the edifice of the parish church.. The procceds of the fomer Curate's House, 46 Grosvenor Road have now been valued by Chelmsford Diocese at £54.248.69. Thc increase of £12,812.33 between this balance and the balance last year of
£41,436.36 has been shown as an exception source of income. These fuDd5 are held OD deposit in a named CCLA CBF account. The income 18 accumulated within th¢ fund but can be withdrnwn by the PCC for general eeSIaStical PutSe$. The use of the capital can only be for ite]ns of a capilal natLtre. d) Accounts Payable of 909.85 repT¢8clli expe¢$ lo 2021. but not paid until 2022 e) Charitable Payments outstanding represeni £90.fJ) to the FOLKI Bank and £116.08 to the Children's kniety fj Rent of £450 Ibeing one month), l)as been rettived in advan g) Th¢ accrual of £64.175 for 2020 h&9 been written back in the accounts. The policy to release back income is to be detern)ine(L 5) Other Note¥ a) Ex grada paymell there w¢rc no Ex-Gratitt payments made io 2021. b) ID8dtutloD or body eorpornte ¢omDeeted wlth the councll - tlwc are no institutions or iKxJies corporate conncctcd with the ¢ouneil. c) Gu#ramtee8 sivett by the eouDeil- t wuncil bav¢ given no 8uarmtees. d) Lo•ns outstanding- there are no loatt# Ouistsnding. e) Contlngeqt Ilabllltles- there are no rgnised contingent liabititia8. Other matrrfal flnancl81 tommltments - there arc no other known material financtal commitments over Ind abovc those showtt in th¢ accounts or notes to the accounts. 8) Reserves Pollcy - there is no re8crves policy CUTrcntJy in pjacc, bul tbe FWPOSC of each fund is clearly idcniified- 8¢e Annex A. Patrlela Whlte
SL Saviour's PCC. Westeliff Year ended 3111 De¢ember 2021 Annex A- Definition ol Funds Name Purpose Restrietions Deslgnatlon Ada Ferguson Legacy Legacy from parishioner left to St Saviour's in 1952. Fund held b the Di¢)Ce None- within the scope and respOlbIlIty of the PCC Unrestricledl undesignated Development Fund To fund developmcnts Concerning the Church and Hall buildin Only for the purpos¢s of ¢hurch and hall development ro ects at SL Saviour's Designated CBF Capital To hold the capital re1ced by the sale of the curnte's house in Grosvenor Road lo support fvtur¢ capital dLv¢Io ments Fwid is ra8tricted to capithl PUTFM)ses only Restricted CBF Capital Intcrcsl To hold the interest on the ¢apital r¢lease by the sale of the curate's hous¢ in Grosvenor Road io su ort future ¢a itsl develo A¢cumulaied interesi can be us for general purposes tksignated ments Fabric Fund To provide for the costs of the long Icrn) repairs to the fabri¢ of SL Saviour's Only for the mair¢tenan¢e of the fabric as Sthicd, at the discretion of the PCC Designated Frierkds of Si Saviour's To be used for 8cneral capital and other s¢s For general purposes Designated Morrison Rose Legacy Lcgacy from th¢ vicar. The endowment capiral is still kept in Trust by the Di¢)cese and provides incom for the Incom¢ from the endowment can bc used for general purw)ses Endowment PCC Charitable Givin8 To hold fund8 for th'stribution lo ehariu as dirccted by the PCC baq¢d on l 0% of income For distribution to nominaied charitiesl organisations as directed b ¢be PCC Desi8naied PCC General Fund Funds raised for the genernl purposes of St Saviour's trc. Westcliff None- within the scope and responsibility of the pcc Unrestricted/ unde5ignatcd Third Party Coll¢¢tions To hold monies collected for third party ¢harities and the like Amounts to be paid over only to the c8uK8 fot which th havc been collected Only to be spcnt on the pury) described in r¢lation to the Chur¢h organ Restricted Organ Fund Funds to be used for the repair and maintenance of the chUb Organ Restricted Youth Club To hold funds belonging to the Youth Club Youth Club Restricted
IiJiJJi li1 AS AT JISV 1,4%.25 I CAI Cash n.41546 7J.$3 3150131 67.195.76 30.234 46 13AS4AJ 15.O•J.69 ijs? JJ,483AI 61.1 78 16.997 95 lJ.553 46 390. C(iACV (An20 TS8 HUJ buwl 19.611J 07 45.$27 fll 6U61. 15.4418? Xl.551.67 54.220.44 JrfJ67AQ crulls Clwrty P4yafJe 450.1)) 4• 64.575 LX+ IAL LMwunÉs L565.93 TOTAL 29J.07 Reiiinel f ¥Thrqs •Th if>.293 217mJ.61 64.] TS. 16, 797. 14 11th4b rn.67 P*X• J•
SAINTSAVMJURS CHURCH 1131331 PR17 AIID L055 AccouiifFOR YEAR EIIDED 31ST DÉCEM8Eft 2011 1020 INCOME Vol1ry I Gerwatlr¥ IrKome/ Furd In4*stmellt Income Chwch Semces 37.1x12.76 13.143.&J S.774.63 1.280. S0.S84. 10,918.(Xl 8.463.(Kl 439A) TOTAL IPKOME 57 YQAQ4. £MPtNLMTURf DiLKese Ministry Sh¥e Person1 Churth Costs Hall Costs Charlty B•l•rKe 60.623.Th) 1,244.IXI 9,947. 21037.IXI 7.267.Q) L020.(KI 7.fy) N• 3• 977. 14,048.67 20.91&86 TOTAL EXPEP4DmiRE 8LM7.90 102,145. Nat• 3b SURPLUSI DEFIOT aiRRENT YEAR 24.386.91 31.741.fyJ EXCEPTIWi INCOME Le8a(ies IrKrtase in Deposrts 9),010.44 12A12.33 OVERALL 5UAPLUSIDEFIOT n.435. 31.741.fy) Not• 3 10
G AK* A11 Enyekys (Xkn 9J4Y fyj 14.S92.16 1.576.5C+ 7,39) 1,434 2.914. 4.16125 8.418.(X¢ TQTALvoLiJiifAf¢ F¥AO Ckynmuth 11.rffjI.50 Eknrknty 9.SSSm .71 Charrt 272XKI Ico 1.163m 4.1 s.Mfy) Weothrqj 52.41) 4Jg.Ql 439AI TOTAL IIXOME
623C 9n.o) L¢41 11 450.CQ 102.C•) I7AS Ald CVk•rw LZJI IsJJ.o) ?40. J.71 2.097. L672.ty) U93. L015.Q) .sJi o) 12.71 4n•.oJ 77.$3 W•ttt J.176. Chw• 1.91 92174 1,714 th) Im).(b) u&n 9X+C 14LQ) JL741* 11044 IU12.JJ JL711AI 12
Independent Examinerfs ReFx)rt To the PanKhial chUh Council of St. Saviourfs Westcliff on Sea This report on the financial statements of St. Saviour's PCC Westcliff for the year ended 3151 December 2021, which are set out in the attached Accounts, Notes thereto and Balance Sheet, is in respect of an examination carried out in accordance with Section 14 5 of the Charities Act 2011 ( "the Acff ) As Trustees of the Charity you are sEX)nsIble for the preparation of the financial statemeiits. You consider that an audit is not qUired under section 144 of the Act but that an independent examination is needed. It is my resEnsIbIlity to: l. Fxamine the accounts under section 145 of the Act 2. Follow procedures laid down in the general directions given by the Charities Commission under section 145(5) (b) of the Act: and 3. State whether particular matters have come to my attention. Basis of this My examination was carried out in accordance with the General Direetions issued by the Lharity Loniillission. An examination includes a review of accounting CordS kept by the PCC and a compaft'ison of the accounts psented with those records. It also includes considering any unusual items or disclosu5 in the financial statcments and seeking explanations from you as trustees concerning any such mattL'rs. The procedures undertaken do not provide all the evidence that would be required in an audit (ind conscquently no opinion is given as to whether the accounts present a ' true and fair ' view. My report is limited to those nutters set out in the statement below.
In connection with my cxaminaiion. no mattcr Ircn bn)u8ht to my attention wliiL h gives m¢ renable caux to Erlieve that in any material re.wt the requiremenL l. To keep accounting records in alrdance with &ction 130 of thc AL and 2. To prep7a financial stalements which accord wilh thc accountinx reLor(L8 and Lomply with the wuircments of thc Act have noi mcl or 3. To which, in my opinion. attention ShLId drawn in onler to enable prokxr UnderslandU of thc acioilllts to reached. ROY RirriTK A.L'.I.B. l Bk'nhLim ML'WS, l£igh on ka SS9 3DZ