OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-12-31-accounts

Annual Report - St John Baptist, Berkswell

Report and Accounts The Parochial Church Council of St. John Baptist Church, Berkswell Year ended 31[st] December 2020

1

Annual Report - St John Baptist, Berkswell

Table of Contents

Trustees Report .......................................................................................................................... 2 Aim and Purposes ............................................................................................................................... 2 Objectives and Activities ..................................................................................................................... 2 Background ........................................................................................................................................ 3 Achievements and Performance ................................................................................................. 3 Electoral Roll and Statistics for Mission ............................................................................................... 4 Deanery Synod ................................................................................................................................... 4 Church Centre ..................................................................................................................................... 5 Repairs and Renovations ..................................................................................................................... 5 Mission and Evangelism ...................................................................................................................... 5 Ecumenical Relationships .................................................................................................................... 6 Volunteers .......................................................................................................................................... 6 Risk Management ............................................................................................................................... 6 Structure, Governance and Management ............................................................................................ 6 Administrative information ................................................................................................................. 7 Rector’s Review ......................................................................................................................... 8 Independent Examiner's Report ............................................................................................... 10 Financial Review ...................................................................................................................... 11 Other Reports ................................................................................. Error! Bookmark not defined.

Trustees Report

Aim and Purposes

St. John Baptist Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend Dr Mark Bratton, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the church and rooms adjoining the church.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions as to how our services can engage the many groups that live within our parish.

When planning our activities for the year, we have considered the Commission’s guidance on public benefit and the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:

2

Annual Report - St John Baptist, Berkswell

To facilitate our whole mission it is important that we maintain the fabric of the Church of St. John Baptist and the adjoining rooms.

The PCC has complied with its duty to have due regard to the House of Bishops’ guidance on safeguarding vulnerable children and adults (under section 5 of the Safeguarding and Clergy Discipline Measure 2016). The appointed Parish Safeguarding Officer is Mrs Karen Morris, whose report can be found on page 21.

Background

2020 has been an extraordinary year, the likes of which many have not experienced in their lifetimes. The coronavirus COVID-19 outbreak soon established itself, becoming a pandemic with the first national lockdown introduced on 23[rd] March 2020

The coronavirus pandemic has radically affected life at Berkswell Church, and indeed all our lives. Many church buildings were closed for a large part of 2020 opening for public worship and prayer only when safe to do so. We are still going through a huge upheaval and have tried to bring creativity to our worship and demonstrate resilience to the negative impacts. On a positive note, we have continued to offer worship and pastoral support to our congregation and parishioners during this difficult time.

Achievements and Performance

Ministry Team

Throughout this time the Ministry Team continued to meet on a regular basis to plan and prepare for worship, with particular focus on our special services and to pray for the life of the church community. The ministry team consisted of Revd Dr Mark Bratton, our licensed Readers Steve Bell, Richard Hollingdale with Revd Peter Holliday and Revd Pam Smith also leading some services. This team takes primary responsibility for the leading of worship in our church community and therefore oversees liturgy and the rhythm of both special services and ordinary worship.

Throughout 2020 we continued to offer the ministry of occasional offices as allowed; baptisms, weddings, funerals and burial of ashes services which have been significant and meaningful occasions for those involved. Understandably, many weddings and baptism have been postponed until 2021 in the hope that these occasions can be celebrated more fully.

We hope to continue to offer a rich variety of worship services at St John Baptist, Berkswell during 2021 and pray that the ministry team will continue to grow.

Worship and Prayer

Worship and prayer are at the heart of our church life. Our usual regular pattern of worship consists of three services on a Sunday, 8:30am Communion, 10am Parish Communion and 5pm or 6pm Evensong or Holy Communion, with 10:30am Holy Communion on a Thursday. Our Junior Church runs throughout school term time during our 10am Sunday Parish Communion service; this is an important dimension to the worshipping life of the church. We are actively involved with our ecumenical brothers and sisters through Churches Together in Balsall and Berkswell.

Out of necessity we have had to seek alternative ways to worship with services being broadcast initially from the Rectory, a mixture of pre-recorded and live, later moving to a full Eucharist service live streamed from the church without public presence. Once safe to do so the church was re-opened for public worship at 10

3

Annual Report - St John Baptist, Berkswell

a.m. on Sundays and for private individual prayer on Wednesday mornings (10 a.m. – 12 noon) and Sundays following the service until 2.00 p.m.

A series of special services was held during 2020, some prior to lockdown restrictions, others remotely livestreamed and occasionally in person adhering to strict COVID safety guidelines. We have aspired to incorporate creativity into worship, and we are thankful for the contributions from so many of our friends and congregation be that music, readings, creative ideas or behind the scenes technical expertise. Special thanks go to Steve Bell, Simon Northover and Peter Cross to whom we owe a debt of gratitude for ensuring our services were not only broadcast but of the highest standard, and also to the choir for their ‘remote’ choral contributions.

We hope to continue with a rich pattern of worship and music that celebrates the key seasons in the church’s year and connects with our parish in a meaningful way throughout the coming years.

Electoral Roll and Statistics for Mission

As at 31[st] December 2020 there were 214 people on the church electoral roll, of whom 125 reside outside of the parish. Our worshipping community at the end of 2020 was 349 with 100 adults and children joining us during the year, at least 85 being regular online worshippers, and with 16 leaving. We have continued to welcome people from all walks of life to our services. The average weekly attendance on a ‘usual’ Sunday, in 2019 was 128 (98 adults and 30 children), however the overall numbers attending worship increased significantly in 2020 due to our online provisions – average weekly ‘meaningful’ views was 375.

The Christingle service was live-streamed in order to accommodate all those who wished to attend, Christingle packs were available for collection and self-assembly. We were restricted to just 61 people being able to worship with us in person on Christmas Day.

As well as our regular services, we enable our community to celebrate and thank God through the various milestones of life’s journey. In baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and in funeral services friends and family express their grief and give thanks for the life now completed in this world, commending the person into God's keeping. We celebrated just one baptism prior to lockdown and two weddings with restricted numbers. 10 funerals were held, many with restricted numbers and at the graveside, and 10 committals only or burials of ashes.

Deanery Synod

The Deanery Synod, in so far as Berkswell is concerned, is the joint synod between Kenilworth and Coventry South deaneries. Berkswell was represented by Chris Powell, Alan Hanbury and Tom Walls until October

4

Annual Report - St John Baptist, Berkswell

2020, when their three-year terms of service ended. Our elected representatives are now Steve Bell, Michael Palmer and Anthony Rich.

Of the three deanery synod meetings due to be held in 2020 only one has taken place, a virtual meeting in November.

Church Centre

We want our church to be open daily to our community for private prayer; we look forward to when we can once again open fully to visitors and those seeking a quiet, intimate and reflective environment for worship and prayer. The Parish office is open weekday mornings; however staff have been working remotely since March 2020. There are two rooms adjoining the church which are normally available for hire, exclusively for meetings or functions incidental or ancillary to the activities of the church. Groups from other churches may hire the rooms for events such as Quiet Reflection Days, planning meetings and Alpha ‘Away Days’, but unfortunately, we were unable to provide this facility due to the church’s closure.

Repairs and Renovations

Routine maintenance and servicing continued in line with our programme of works to ensure health and safety requirements were met.

Pastoral Care

Pastoral visits and home communion were only allowed in exceptional cases and were undertaken by Revd Mark Bratton. Our congregation took up the ‘call to arms’ and acted as ‘good neighbours’ keeping in touch with and supporting their church friends.

At the start of the lockdown in March we set up a support group known as ‘Berkswell Angels’ to ensure that everyone who required support received it. This was soon disbanded due to the sterling efforts of the joint venture with the local community and local council when the Balsall Common Community Support group was set up. This group ensured that all necessary safeguarding requirements were met and any of our support volunteers were encouraged to join that group so one concerted effort covered all communities.

A course on supporting the bereaved was held in the early part of 2020 for those that were interested and felt they have a ministry in that area. Our bereavement support group consists of six members plus two reserves.

We have actively engaged with the Solihull Council’s Community Champions and receive regular updates on all help and support available be that health and well-being, parenting, or simply ensuring access to medication and groceries shopping.

Mission and Evangelism

Our highly successful Beer Festivals had to be cancelled, this meant that we were unable to welcome the usual significant numbers of local people across the Church threshold, many of whom do not habitually go to church but hope to reinstate these in 2021 thereby providing people with an opportunity to enjoy the beauty and numinous atmosphere of the church, as well as opportunities for church members to engage them in conversation.

Helping those in need is a demonstration of our faith. Fundraising efforts have, of necessity, moved mainly online but have been pleased to support both local and national charities. Our usual activities in supporting the homeless have had to cease but have actively encouraged donations of goods and toiletries for our foodbank collection which has gone to Hope Coventry. A monthly parish magazine is available (nominal fee)

5

Annual Report - St John Baptist, Berkswell

and is distributed via post and volunteers to the wider community. The magazine keeps parishioners informed of important matters affecting our church and also features local articles of interest. The magazine has been published online free of charge since September.

Ecumenical Relationships

Our church is a member of Churches Together in Balsall and Berkswell. We hope the various activities in which we normally participate in will continue next year – monthly coffee mornings in Balsall Common village centre, Lenten Breakfasts and rotational hosting of the annual Women’s World Day of Prayer service. There are also social and fundraising activities that enable sharing and fellowship.

Volunteers

The PCC thanks all volunteers who work so hard to make our church the lively and vibrant community it is. There are too many to name individually but, in particular, we are very grateful to our Churchwardens, Mrs Pat Charlton-Sheppard and Mr Chris Powell, who have worked tirelessly on our behalf; also Mr Peter Cross, Honorary Treasurer, who has helped us understand the church’s financial position during this unstable time, and to Mr Alastair Dymond who manages the repairs and fabric of the church buildings.

Risk Management

The PCC maintains a Risk Management Profile that is reviewed annually. This describes the principal risks and uncertainties facing the church and its undertakings, as identified by the trustees (PCC members), together with a summary of plans and strategies for managing those risks. Health & Safety risk reviews are carried out annually by the churchwardens or other appointed persons. Additional risk assessments have been undertaken to ensure we comply with the government and Church of England guidance in making the church COVID-19 safe for public worship when able to do so.

Structure, Governance and Management

The method of appointment of PCC members is governed by and set out in the Church Representation Rules. At St. John Baptist the membership of the PCC consists of the Incumbent (our Rector), Churchwardens, Deanery Synod representatives, Readers and members elected by those of the congregation who are on the electoral roll of the church. Members of the congregation who are eligible are encouraged to register on the Electoral Roll and stand for election to the PCC.

PCC members are responsible for making decisions on all matters of general concern and importance to the parish including decisions on how the funds of the PCC are to be spent. New members receive initial induction into the workings of the PCC. The PCC met seven times during the year with an average level of attendance of 83%. Given its wide responsibilities the PCC has established a number of advisory groups and subcommittees, each dealing with a particular aspect of parish life. These groups, detailed on pages 7 and 8, are all responsible to the PCC and are expected to report back regularly with minutes of their decisions being received by the full PCC for discussion, as necessary.

6

Annual Report - St John Baptist, Berkswell

Administrative information

Berkswell Church is situated in Church Lane, Berkswell, CV7 7BJ The parish office telephone number is 01676 529123.

It is part of the Diocese of Coventry within the Church of England.

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity currently registered with the Charity Commission - Charity Number 1132450.

PCC members who have served at any time from 1st January 2020 until the date of this report are:

Ex Officio Members:

Incumbent: The Reverend Dr Mark Bratton (Chairman) Reader: Mr Richard Hollingdale (until APCM 2020 then co-opted) Reader: Mr Steve Bell (until APCM 2020 then elected as Deanery Synod rep.) Churchwarden: Mrs Patricia Charlton-Sheppard Churchwarden: Mr Chris Powell (Deanery Synod rep. until APCM 2020) Deanery Synod Representatives: Mr Alan Hanbury (until APCM 2020) Mr Tom Walls (until APCM 2020) Mr Anthony Rich (from October 2020)

Elected Members:

Mr Peter Cross (Honorary Treasurer) Mrs Gill Harrison Mrs Diana Jackson Mrs Barbara Magson (until October 2020) Mrs Fay Newcombe Mr Simon Northover Mr Michael Palmer (Deanery Synod rep from October 2020) Mrs Anne Short (until October 2020) Mrs Liz Whalley Mr Stuart Whalley (resigned July 2020) Mrs Kirsten Fergus Co-opted Members: Mrs Margaret Powell Mrs Janet Roberts (PCC Secretary)

Committees and Groups

Standing Committee :

This is the only committee required by Canon Law; it has the power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. In 2020 it comprised :

The Incumbent Churchwardens Simon Northover PCC Secretary Readers Tom Walls Treasurer

7

Annual Report - St John Baptist, Berkswell

Advisory Committees / Groups
Some of these groups and activities were curtailed during 2020
Chair
Baptism Preparation Mrs Margaret Walls
Bell Ringers Mr Steven Tibbetts (Deputy for Mr Stephen Patrick)
Music provision Mr Kevin Stannard
Church Cleaning Mrs Barbara Magson (group suspended for 2020)
Churches Together Revd Dr Mark Bratton
Fabric Mr Alastair Dymond
Fundraising and Communications Mr Simon Northover
Finance & Stewardship Mr Tom Walls
Gift Aid Secretary Mr Peter Cross
Investment Committee Mr Tom Walls
Junior Church Leaders’ Shared Responsibility
Magazine Editor Mrs Zoe Bell
Social Committee Mrs Cathy Parry
Rooms Stakeholders Mrs Liz Whalley /Mrs Janet Roberts /Dr Penny Stableforth
Welcome Team Mrs Margaret Powell
Worship Revd Dr Mark Bratton

The Trustees’ Annual Report was approved by the Parochial Church Council on 22 March 2021.

Rector’s Review

This is an odd report to write given all that has happened since March 2020. The coronavirus pandemic has radically affected life at Berkswell Church, as it has churches everywhere. Public worship has been suspended twice. The first suspension (March-July 2020) was compulsory. The second (February to late March 2021) was not compulsory but instituted following a rigorous risk assessment. Between March and September 2020, services were livestreamed from the Rector's home using a media platform called Streamyard. Since February 2021, services have been livestreamed from church. Between September 2020 and February 2021, we had a small 'socially distanced' congregation of about 20-30 people, with a larger (booking only) congregation of 66 on Christmas Day. Remarkably, the online audiences have been very large, averaging 350+ before Christmas and 250+ after Christmas on Facebook and YouTube. These numbers are based on the analytics provided by these platforms. This indicates that there is a significant diaspora of those who do not normally come to church but are prepared to worship online in the comfort of their own homes. The significance of this will need to be carefully reflected upon. These online services would have been impossible without the help and support of Steve Bell, Simon Northover, Peter Cross and Chris Powell to whom I wish to pay special tribute.

Apart from funerals, our occasional services have practically come to a standstill. Unsurprisingly, parents bringing children forward for baptism, and wedding couples, have wished to postpone these events until the restrictions on numbers who are able to attend are lifted. Funerals have continued to be held, either in the form of graveside services or services at the crematorium. Some crematorium services have been

8

Annual Report - St John Baptist, Berkswell

livestreamed. During the pandemic, it has been impossible to conduct weekly worship in Berkswell School so short video contributions have been created instead. Except in cases of necessity, it has also been impossible to meet parishioners in their homes, although we have been able to 'gather together' socially on Zoom for coffee mornings hosted by one of our churchwardens, Chris Powell. The way in which the congregation has taken collective responsibility for caring for one another through maintaining contact and delivering necessities, and through prayer support, has been deeply impressive. Through the use of platforms such as Zoom and MS Teams, church meetings such as the PCC, Standing Committee, and Churchwarden's weekly meeting, as well as other ad hoc church meetings, have continued to take place. The value of this technology has been especially evident in the way it has facilitated the teaching opportunities to members of the congregation, and beyond. A Radical Presence course was run either side of Lent 2021, and the Lent Reading Group has attracted members from several other congregations. In this connection, I would like to express my heartfelt thanks to our Parish Administrator, Janet Roberts, who has scaled a very steep 'learning curve' to master Zoom, thus contributing to the smooth running of these groups.

There is a major, but hopefully temporary, financial challenge as a result of the pandemic. The Church has been reliant on the giving of those who give regularly by Standing Order or Direct Debit. Nevertheless, we are facing a major deficit of c.£20,000 for 2020 in addition to the deficit we are suffering in 2021. The financial position should be improved somewhat with the resumption of our regular services. However, it is essential that we encourage as many people as possible to use the Parish Giving Scheme to secure the resources needed to ensure that the ministry at Berkswell continues to the glory of God and building up of God's Kingdom.

Looking ahead, we should recall that we entered lockdown between Easter and Pentecost. For the disciples, this was a time of 'watching and waiting', and devotion to prayer and fellowship, in anticipation of what God was to do next. In the wake of the Resurrection, all plans, schemes, theories and game plans were set aside and a new attentiveness to God and his Spirit was developed. The earliest disciples gathered in the Upper Room had no ideologies, or preconceptions or assumptions. They learnt to attune themselves to the promptings of the Spirit. I believe that as we emerge from the pandemic, we are being called to cultivate a similar stance. We have a unique moment to reflect afresh upon the challenges and opportunities the pandemic experience has presented us with. This may well include amongst the population at large a keener sense of mortality and urge to invest life with meaning. We need as the writer of 1 Peter puts it "ready to give an answer to those who ask the reason for the hope we have in meekness and awe" (1 Peter 3:15).

To conclude: I would like to thank our Parish Administrator, Janet Roberts, and our Assistant Parish Administrator, Zoe Bell, for their unstinting and sterling efforts to sustain the practical life of the church, and its systems of communication, during these exceptional times.

The Rector

9

Annual Report - St John Baptist, Berkswell

Independent Examiner's Report

Report to the members/trustees of St John Baptist, Berkswell, Parochial Church Council.

I report on the accounts for the year ended 31st December 2019 which are set out on pages 10 to 16.

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

Basis of Independent Examiner's Statement

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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

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

  2. to keep accounting records in accordance with s.130 of the 2011 Act; and

  3. to prepare accounts which accord with these accounting records and comply with the

accounting requirements of the 2011 Act have not been met; or

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

Signed by Mr Simon Heath, FCCA

10

Annual Report - St John Baptist, Berkswell

Financial Review

The results show a deficit of incoming to outgoing resources of £14,545 for the year compared with a deficit of £37,253 last year. This has been an exceptional year but thanks to the continued support of our planned givers and two legacies we have kept our deficit close to our planned deficit of £5,000. The deficit was funded from our invested reserves. The effect of the pandemic also affected our investments, which decreased in value by £19,478, giving a net reduction in funds for the year of £34,023. Given the continued pandemic we don’t expect a quick return to our usual activities, so next year our budgeted deficit is £25,000. Given the level of our reserves and the promise of a relaxation of restrictions this year the PCC is confident that our finances continue to represent a ‘going concern’ and our accounts have been prepared on this basis.

Incoming Resources

Voluntary income (excluding grants and legacies) dropped this year from £79,871 to £66,751. Of this amount £65,390 was unrestricted.

The year saw the roll out of the CofE Parish Giving scheme. So far 20 givers are using the scheme. With the suspension of public worship, we have not received donations from many of our free will offering givers. We will continue to encourage our occasional givers to consider planned giving.

Fewer people are carrying cash these days (more so now that contactless payments are preferred by shops). We have installed a contactless donations terminal in church to allow visitors this option. We also have a QR code that will take smart phone users to an online giving webpage.

Two legacies were received this year. One (£9,756) from the estate of John Webb, the other (£1,000) from the estate of David Pyke.

Expenditure

Our expenditure has dropped in areas such as utilities and service costs. Cleaning costs rose having employed professional cleaners to deep clean prior to reopening the church after the first lockdown of the pandemic.

The AV system has been used to good effect, in livestreaming our services whilst the church is closed to public worship. We are still holding £2,000 pending successful completion of the project.

Reserves Policy

We are currently using our reserves (and their generated income) to:

The Common fund is held in the form of investments to provide income to make up the shortfall between our voluntary income and our day-to-day costs.

11

Annual Report - St John Baptist, Berkswell

STATEMENT OF FINANCIAL ACTIVITIES

For the year ending 31 December 2020


Note
INCOME AND ENDOWMENTS
Donations and Legacies
2(a)
Income from charitable activities
2(b)
Other trading activities
2(c)
Investments
2(d)
TOTAL INCOME
EXPENDITURE
Cost of generating funds
3(a)
Cost of generating voluntary income
3(b)
Expenditure on charitable activities
3(c)
TOTAL EXPENDITURE
NET INCOME/EXPENDITURE
BEFORE INVESTMENT GAINS
NET GAINS ON INVESTMENTS
NET MOVEMENT IN FUNDS
9
Total funds brought forward
Total funds carried forward
Unrestricted Restricted
Endowment Total Funds
Funds
Funds
Funds
2020

£
£
£
£
76,146
1,361
77,507
9,232
9,232
1,446
1,446
17,566
2,597
20,163		 Total Funds
2019
£
145,855
17,496
11,207
23,765
104,390
3,958
0
108,348		 198,323
456
456
134
134
118,778
3,525
122,303		 2,300
170
233,106
119,368
3,525
0
122,893		 235,576
-14,978
433
0
-14,545		 -37,253
-27,285
1,117
6,690
-19,478		 89,667
-42,263
1,550
6,690
-34,023
616,983
64,335
110,016
791,334		 52,414
738,920
574,720
65,885
116,706
757,311		 791,334

12

Annual Report - St John Baptist, Berkswell BALANCE SHEET AT 31 DECEMBER2020 2019 FIXED ASSETS InNrstrr 701,252 735,730 Tongbk 701,253 735.731 CURRW ASSETS Santsnder {Currrt A¢¢ow) 27,Tr1 30.162 FUNI Bank Accout 29.619 tkbtors 429 58.566 1.854 UABILITIES Credors -1508 -5,151 NET CURRW ASSETSI(LIABILITIES) 56.058 55,&13 TOTAL NET ASSETS 757 791 J34 Represented br. 574,720 616,983 R&%trrted 65.885 64.335 E41downart 116.A 110,016 757Jl I 791J34 ApproiA by the ParochRI Chll￿h cOw￿L0n and signol on ts beh￿f by :" PCC membet The Nots on pagas 14 - I S fomi p1 of these x¢o￿ts. 13

Annual Report - St John Baptist, Berkswell

NOTES TO THE FINANCIAL STATEMENTS For the year ending 31[st] December 2020

1. ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations (2006) governing the individual accounts of PCCs and with the Regulations’ “true and fair view” provisions, together with applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).

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

Funds

Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest and (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 each year must be carried forward as a balance of that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted funds represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.

Incoming Resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable; interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Resources Expended.

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with Section 10(2)(a) and (c) of the Charities Act 2011.

Moveable Church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time).

Equipment used within the Church premises is depreciated on a straight-line basis over four years. Individual items of equipment with a purchase price of £2000 or less are written off when the asset is acquired.

14

Annual Report - St John Baptist, Berkswell

Notes to the financial statements

For the year ending 31st December 2020

2
INCOMING RESOURCES
a)
Donations and Legacies
Planned giving (tax efficient)
Planned giving (non tax)
Tax recovered from Gift Aid
Open Plate (Weddings/Baptisms/Funerals)
Open Plate collections
Sundry Donations
Wall Safe
CAF donations (unplanned)
Miscellaneous Receipts
Unplanned Tax efficient giving
Grants
Legacies
b)
Income from charitable activities
Fees
Magazine Sales
Fees for Rooms
c)
Other trading activities
Goods & Souvenirs
Collective Efforts
d)
Investments
Investment Interest
C.B.F. Interest
Total income		 Unrestricted
Restricted
Endowment
TOTAL
Funds
Funds
Funds
2020
£
£
£
£
44,041
44,041
1,286
1,286
12,181
12,181
118
118
584
584
1,036
150
1,186
971
971
500
500
6
6
4,667
1,211
5,878
0
0
0
10,756
10,756		 TOTAL
2019
£
44,628
2,624
15,055
1,228
3,623
470
1,144
25
241
10,833
65,984
0
76,146
1,361
77,507		 145,855
5,843
5,843
2,864
2,864
525
525		 11,246
4,420
1,830
9,232
9,232		 17,496
54
54
1,392
1,392		 405
10,802
1,446
1,446		 11,207
17,039
17,039
527
2,597
3,124		 20,654
3,111
17,566
2,597
0
20,163		 23,765
104,390
3,958
0
108,348		 198,323

15

Annual Report - St John Baptist, Berkswell

Notes to the financial statements

For the year ending 31st December 2020

3
EXPENDITURE
Costs of raising funds
a)
Goods & Souvenirs
Festival Expenses
b)
Costs of generating funds for voluntary
income
Giving Costs
c)
Charitable activities
Cleaning
Fabric Maintenance
Extraordinary Expenses
Service Costs (incl Organ)
Courses / Education / Conferences
Junior Church
Staff
Miscellaneous Expenses
Admin. & Office Expenses
Utilities
Maintenance
Insurances
Parish Share
Curacy
Churchyard Expenses
Postage
Printing & Stationery
Telephone & Broadband
Choir, Other Expenses
Grants, Gifts, Affiliations
New Building Expenses
Relief Clergy
Relief Organists
Welfare Payments
Flowers in Church
Berkswell Parish Magazine
Spirit of Berkswell
Missionary Societies
Church Societies
Other Charities
Bank Charges
Rectory Expenses
Rector's Expenses
RoomsConsumables
Rooms Equipment
TOTAL EXPENDITURE
INCOME AND EXPENDITURE
4
STAFF COSTS
Wages and Salaries
Average no. of employees		 Unrestricted
Restricted
Endowment
TOTAL
Funds
Funds
Funds
2020
£
£
£
£
0
0
456
456		 TOTAL
2019
£
134
2,166
456
456		 2,300
134
134		 170
1,264
1,264
0
0
0
0
36
36
1,078
1,078
775
775
0
0
24,623
24,623
826
0
826
1,338
1,338
196
196
1,920
1,920
5,530
5,530
76,200
76,200
0
0
0
3,489
3,489
84
84
109
109
669
669
107
107
50
50
0
0
130
130
80
80
0
0
0
0
1,114
1,114
0
0
260
260
0
0
0
0
24
24
659
659
1,563
1,563
179
179
0
0		 180
3,367
57,893
1,699
484
19
19,645
2,387
658
6,617
2,293
5,049
79,200
25,120
9,181
39
292
692
707
424
0
706
1,140
81
250
3,230
0
260
2,992
4,488
24
1,059
2,395
535
0
118,778
3,525
122,303		 233,106
119,368
3,525
122,893		 235,576
2020
2019
24,623
19,645
3
3

During the year the PCC employed a Parish Administrator, an Assistant Administrator and a Director of Music. No payments were large enough to attract social security costs.

We have now engaged a contractor to run our communications and fundraising activities. (See Related Parties Note 5)

No PCC members nor related parties received more than £60,000

16

Annual Report - St John Baptist, Berkswell

5 Related Parties

Mrs Zoe Bell is employed by the PCC as an assistant administrator and Parish Magazine editor; she received £5,542. No pension contributions nor other benefits were made.

Mr Simon Northover has been contracted by the PCC to work on our Communications and Fundraising activities and received £2,250 in this respect. No pension contributions or benefits were made.

No other PCC members or related parties received benefits or emoluments.

No travelling, subsistence, nor out of pocket expenses were received by PCC members. The Rector’s expenses are shown in note 3c

17

Annual Report - St John Baptist, Berkswell

Notes to the financial statements

For the year ending 31st December 2020

NOTE

FIXED ASSETS
Investments
Market Value at 1st January
Purchases at cost
Disposals
Loss on revaluations
Market Value at 31st December
Debtors
December Gift Aid Claim
Creditors
AV Balance
Donation to Homeless Project
Donation to Childrens Society
FUND DETAILS
Unrestricted
Common
General
Eaton Bequest
Restricted
Bushill
Churchyard
Fabric
Endowment
Betty Huggins
CBF Bushill Feeder Fund
Eborill
Stokes
TOTALS		 31.12.20
£
394,500
27,048
153,172		 £
735,730
-15,000
-19,478
701,252
1,176
1,176
-2,003
-500
-5
-2,508
1.01.20
movement
£
£
428,777
-34,277
27,027
21
161,179
-8,007
574,720 616,983
-42,263
16,439
2,755
46,691		 16,120
319
2,469
286
45,746
945
65,885 64,335
1,550
16,153
10,196
13,144
77,213		 15,110
1,043
9,537
659
13,144
0
72,225
4,988
116,706 110,016
6,690
757,311 791,334
-34,023

6 FIXED ASSETS Investments

Eborill Fund

Specifically to be used 50 % for the Maintenance of the Churchyard, particularly the Eborill Graves and 50 % to augment the Rector's Stipend in consideration of him ensuring that the Graves are maintained in good order.

Bushill Fund

Specifically to be used for the maintenance of the Bells.

Fabric Fund

Specifically for the fabric of the Church and Tower.

Betty Huggins Fund

Specifically for flowers in the Church

Eaton Bequest Fund

Designated for projects aimed specifically at involving the local community

Stokes Churchyard Fund

Specifically for the upkeep of the churchyard

18