2021-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Michael The Archangel, Alcombe

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ST MICHAEL THE ARCHANGEL, ALCOMBE Registered Charity No: 1132449

The Parochial Church Council of St Michael the Archangel, Alcombe

Annual Report and Financial Statements Year ended 31 December 2021

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Trustees Annual Report to year end 2021

ADMINISTRATIVE INFORMATION

St Michael the Archangel Church is situated in Church Street, Alcombe, Minehead. It is part of the Diocese of Bath and Wells within the Church of England. The correspondence address is St Michael the Archangel Church, Church Street, Alcombe, Minehead, Somerset. TA24 6BL

The Parochial Church Council (PCC) of St Michael the Archangel, Alcombe was entered in the Register of Charities on 4 November 2009: the registration Number being 1132449

PCC members who have served from 1[st] January 2021 until the date this report was approved are:

	Name	Post	Dates if part year:
*Incumbent:*	Revd. Kenneth Cross	Chairman
*Readers:*	Lesley Edwards
	Mike Lee
*Wardens:*	Mrs Sue Smith	Vice Chairman
	Mr Martin Spink		Until January 2021
*Deputy Wardens*	Mr Lyn Edwards & Mrs Jane
	Jones.
*Deanery Synod:*	Mrs Jane Jones
	Mr Lyn Edwards
	Mrs Lesley Edwards
*Elected Members*	Mrs Audrey Bateman	Treasurer
	Mrs Pauline Bennett	Secretary
	Mr Terry Chivers
	Mrs Ruth Gasperini
	Mrs Julia Harper
	Mrs Jane Jones
	Mrs Lesley Edwards
	Mrs Katrina Midgley
	Mrs Pat Watkins		From May 2021
	Mr Mike Lee		From May 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

The method of appointment of PCC members is set out in the Church Representation Rules. There is no formal induction or training of new PCC members, they are however advised and aware of their responsibilities as Trustees. PCC members are not remunerated. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The National Westminster Bank, Minehead, is the PCC bank. The West Somerset Food Cupboard funds are held in a separate account with HSBC Bank in Minehead. Mr Nick Shattock of Overstream, Porlock, is the appointed Independent Examiner.

OBJECTIVES AND ACTIVITIES

St Michael The Archangel PCC has the responsibility of co-operating with the incumbent, The Rev’d Kenneth Cross in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church of St Michael The Archangel and has completed a three phase building development programme.

RISK REVIEW

The PCC makes every endeavour to maintain a safe environment for all its activities, worship, church and buildings. A review of the parish property has been undertaken during the year.

The PCC and clergy endeavour to maintain the highest standards of care when dealing with the public, church members and vulnerable people.

MISSION AIMS

We remain committed to discerning the vocation of every member of the church community.
We seek to build an all-age community of Christians to serve the Parish of Alcombe and ensure that young families are welcomed.
We strive to foster Christian witness and devotion through high standards of worship and music in the Church.
We intend to support the ministry of Christian Pastoral Care and respond to the needs of the people we serve.
We will develop opportunities to nurture Christian discipleship and provide for those who seek to know more of our faith.
We continue to provide sufficient resources to fund the mission of the Church in Alcombe and beyond.
We rejoice in developing closer links with our Local Ministry Group partners in the Parish of Minehead and the opportunities that this will present.

ACHIEVEMENTS AND PERFORMANCE

Church Attendance

From January 2021 - December 2021 the covid-19 pandemic continued to restrict and impinge on everyone's lives including the community of St Michael the Archangel, Alcombe. This Review reflects that position.

As at 31[st] December 2021 there were 96 parishioners on the Church Electoral Roll. Sunday Church services were resumed as Government guidelines allowed at the discretion of the incumbent and the PCC and risk assessments were undertaken prior to services. The average Sunday attendance was 45 Midweek services commenced as allowed and the average attendance was .14 However, efforts were maintained to keep in contact with all those who remained isolated and could not attend.

Review of the year

During the year the full PCC met 7 times. These meetings were conducted face to face and through zoom, adhering to what ever guidelines were advised, the situation was reviewed regularly. The PCC operated through the following committees: Standing, Finance, and Food Cupboard which met as and when required. The ministerial team included Revd Kenneth Cross, an extended pastoral team and support from retired priests. Revd Cross took a long overdue sabbatical during the year. The church was then supported by its lay readers and retired priests for which the PCC were extremely grateful.

SMA is committed to the Exmoor Youth Project and is supportive of the Youth workers. Unfortunately the EYP activities were curtailed during the year, but hopefully normal services will be resumed as soon as possible. Whilst activities with other churches in the area were cancelled, strong links were maintained with the neighbouring parish of Minehead, and with others in the Exmoor Deanery.

The spiritual, pastoral, ecumenical and social fellowship of St Michael the Archangel (SMA) still thrives and with the pastoral vulnerability of many people all efforts were maintained to keep everyone connected during the year. Revd. Kenneth Cross, the retired Priests, readers, and others contributed to the prayers and liturgy that accompanied the correspondence which was distributed in person and via email and post to our church community. The Sunday Service, when allowed, was regularly broadcast via 'You Tube', and continues to be so. Everyone was continually encouraged to connect as much as possible in whatever way they could with others. The pastoral work of the parish continues. Visits to the Residential Homes were resumed when allowed. The Thursday coffee mornings resumed but the lunch club remains suspended. As rules allowed groups who used the Narthex for their meetings convened again, following risk assessments and advice regarding social distancing, hygiene and masks.

Demands on the Food Cupboard fluctuated but generally remained high. In 2021 1,305 boxes were distributed; 16,705 since the project began in 2007. A team of volunteers continues to support this project. During the year Ann Gibbs resigned her post as co-ordinator, to take up clerical duties in Porlock. A temporary co-ordinator, Ali Sanderson was appointed. A study to review the work and role of the FC was commissioned. As a result of this, options for the way forward were highlighted. Other aspects of offering assistance to those in food poverty were considered. To that end investigations to the setting up a Food Pantry supported by Somerset County Council were instigated. Also, proposals to create a separate charity were discussed by the PCC. It was subsequently resolved and agreed that application should be made to the Charity Commissioners to create a new charity, in 2022, to be known as The West Somerset Food Cupboard. As this report is being prepared the outcome of both those actions are awaited. All supporters of the FC are being kept informed.

Work continued caring for the fabric of the church with repairs, repainting and enhancement as was possible. The young church continue to take advantage of the new more user friendly space created for them, this space also being used for other purposes. The re-organised space for the Food Cupboard worked

well. Further enhancements to the building for better disabled access and storage space was proposed, faculties applied for and granted and will be taken forward to 2022.

No specific fund raising activities were held but contributions, although reduced, continued through the envelope scheme and regular giving by standing order, thus this parish continued to meet its Parish Share commitment. SMA continued its wider missionary work in supporting Local, National and International charities. In 2021 it supported the Exmoor Youth Project, Church Homeless Trust, UNESCO [refugees projects] and our congregation was encouraged to support Christian Aid Week on an individual basis as they felt able to do.

The PCC remains grateful for and appreciative of Revd. Kenneth Cross and his wife Sarah - Jane, the retired Priests, Readers, and all others who contributed to maintain the connectivity within our church community, and help it to thrive.

Sadly at the beginning of 2021 one of our Churchwardens, Martin Spink, died. The PCC were grateful for his faithfulness. The work and devotion of Churchwarden Sue Smith and her deputies in keeping the church safe, compliant and welcoming during testing times is, as always recognized and much appreciated.

FINANCIAL REVIEW

Total incoming resources on ordinary unrestricted funds were £51,001 and are detailed in the Financial Statements. Including restricted fund income of £51,441 the total incoming resources amounted to £102,442

Total resources used in the year were £60,959. The largest item of expenditure was the Parish Share which is a payment to the Bath and Wells Diocesan Board of Finance to enable it to provide the parish with clergy and support services.

The Food Cupboard Funds, which are held in a separate account are currently £55,644.

The net result for the year was an excess of income over expenditure of £41,483.

RESERVES POLICY

Following a review the PCC has a policy to hold £30,000 in reserve.

Funds for the food cupboard are held in a separate account.

Approved by the PCC at their meeting on

and signed on their behalf by

Revd. Kenneth Cross

Chairman

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Independent Examiners Report

I report on the accounts for the year ended 31 December 2021, which are set out on pages 6 to 11.

Respective responsibilities of trustees and 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 under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions 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

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

(1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; or
to prepare accounts which accord with the accounting records

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Nick Shattock Overstream Tax and Accounting Parsons Street Porlock Somerset TA24 8QJ

14 March 2021

The Parochial Church Council of St Michael the Archangel Alcombe Income and expenditure account for the year ended 31 December 2021

Income Note Tax efficient planned giving Other planned giving Collections at services Other recurring giving (includes Gift days, fetes) Non-recurring giving/donations (includes special appeals) Charitable income Other restricted income Tax recovered through Gift Aid Legacies received Interest/dividends received Statutory fees retained by the PCC Hall lettings West Somerset Food Cupboard contribution Other receipts Total income	Unrestricted funds 28,215 2,320 1,541 521 1,907 7,306 1,100 4,398 693 3,000 51,001	Restricted funds 1,268 173 50,000 51,441	2021 28,215 2,320 1,541 521 1,907 1,268 173 7,306 50,000 1,100 4,398 693 3,000 102,442	2020 32,033 2,855 1,169 3,163 4,319 705 691 8,546 1,136 2,431 526 3,000 394 60,968	2020

The Parochial Church Council of St Michael the Archangel Alcombe

Income and expenditure account for the year ended 31 December 2021 (continued)

Expenditure Note Church Activities Mission giving and donations Diocesan Parish Share Salaries and honoraria Clergy expenses Church expenses Mission and Evangelism, outreach, courses Routine repairs and maintenance Insurance Miscellaneous: Printing, stationary, cleaning materials, telephone Churchyards Upkeep of services, organ tuning, worship materials choir robes Young Church Church utility bills, electricity, gas, water Fees - payments to Diocese Miscellaneous expenditure Major church repairs, including decoration New Building Work, major alterations, inc fees Governance Annual report Total expenditure Net surplus for year Food Cupboard Movement 2 Unrealised surplus on investments 3 Total surplus for year Add funds brought forward Total funds carried forward	Unrestricted funds 100 45,144 3,037 24 798 620 833 2,057 1,332 612 2,083 1,791 310 300 59,041 -8,040 5,339 -2,701 78,553 75,852	Restricted funds 1,918 1,918 49,523 -6,326 43,197 68,413 111,610	2021 2,018 45,144 3,037 24 798 620 833 2,057 1,332 612 2,083 1,791 310 300 60,959 41,483 -6,326 5,339 40,496 146,966 187,462	2020 790 41,217 1,863 823 556 811 2,541 784 1,303 1,799 2,081 5 911 957 300 56,741 4,227 10,246 2,398 16,871 130,095	2020 790 41,217 1,863 823 556 811 2,541 784 1,303 1,799 2,081 5 911 957 300 56,741

				146,966

Parochial Church Council of St Michael the Archangel Alcombe

Balance Sheet as at 31 December 2021

Fixed assets Investment Assets Current Assets Debtors and prepayments Loan West Somerset Food Cupboard Cash funds Creditors Amounts falling due within one year Creditors and Accruals Net Current Assets Total Assets less current Liabilities Funds of the Charity Music fund - restricted West Somerset Food Cupboard Other restricted funds Reserves Unrestricted General Fund	Note 3 4 3,500 1,000 55,644 5 85,150 145,294 6 300 7	2021 42,468 4,000 1,000 61,970 43,167 110,137 300 144,994 187,462 4,418 55,644 51,548 30,000 45,852 187,462	2020 37,129 109,837	2020 37,129 109,837	2020
			146,966
			4,418 61,970 2,025 30,000 48,553 146,966	4,418 61,970 2,025 30,000 48,553

Parochial Church Council of St Michael the Archangel Alcombe

Notes to the Financial Statements for the year to 31 December 2021

1. Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2015 together with applicable accounting standards and the Charities SORP 2015.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at the 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 main affiliation to another body, nor those that are informal gatherings of church members.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC.

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

Incoming resources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on gift aid donations is recognised when the income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due.

Fund raising events are accounted for net as the amount of the expenses are not considered material in these events.

Sales of books and magazines from the church bookstall are accounted for gross.

Income from investments

Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Investments

Investments are valued at market value at 31 December.

Parochial Church Council of St Michael the Archangel Alcombe

Notes to the Financial Statements for the year to 31 December 2021 (continued)

2. West Somerset Food Cupboard 2a. Income and Expenditure account Receipts Donations and collections Expenditure Food/packaging 3,597 Equipment/maintenance 1,030 Salaries 10,393 Use of premises - PCC 3,000 Payroll operation 40 Travelling/expenses 387 Bank and credit card charges 33 Exmoor Youth project 150 Allotment 500 Post, stationery and telephone 756 Surplus for the year 2b. Assets and liabilities Bank balance Cash Credit card Total assets Liabilities: PAYE Net funds 2c. Funds Storage area fund Unrestricted funds brought forward 56,647 Surplus for the year -6,326 Total funds carried forward	2021 13,560 19,886 -6,326 55,164 472 8 55,644 55,644 5,323 50,321 55,644	3,394 134 7,364 3,000 40 242 32 384 46,401 10,246	2020 24,836 14,590	2020
			10,246
			62,003 311 62,314 344 61,970
			5,323 56,647
			61,970

Parochial Church Council of St Michael the Archangel Alcombe

Notes to the Financial Statements for the year to 31 December 2021 (continued)

value 31 December 2020	value 31 December 2020	value 31 December 2020	value 31 December 2020
37,129 31 December 2020		37,129
4,000 31 December 2020			4,000
18,857 24,310 43,167 31 December 2020		18,857 24,310
		43,167
	300 Total 146,966 -6,326 102,442 5,339 248,421 60,959 187,462