Annual Report Year Ended 31 December 2025 - St John Baptist, Berkswell **Annual Report and Accounts The Parochial Church Council of St. John Baptist Church, Berkswell Year ended 31[st] December 2025** 1 Annual Report Year Ended 31 December 2025 - St John Baptist, Berkswell ## **Table of Contents** **Trustees’ Report ......................................................................................................................... 3 Aim and Purposes .................................................................................................................................. 3 Objectives and Activities ........................................................................................................................ 3 Achievements and Performance ................................................................................................. 3 Structure, Governance and Management .............................................................................................. 7 Administrative information ................................................................................................................... 7 Trustees and Officers ............................................................................................................................. 7 Committees and Groups ........................................................................................................................ 8 Rector’s Report ........................................................................................................................... 8 Independent Examiner's Report ................................................................................................. 11 Financial Review ........................................................................................................................ 12** 2 Annual Report Year Ended 31 December 2025 - St John Baptist, Berkswell ## **Trustees’ Report** ## Aim and Purposes St. John Baptist Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend Canon Dr Mark Bratton, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. ## 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. We are a passionate, inclusive church, responding to our faith in God. When planning activities for the year, the PCC 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: - Worship and prayer; learning about the Gospel; developing knowledge and trust in Jesus. - Provision of pastoral care for people living in the parish. - Mission and outreach work. To facilitate the whole mission, the PCC is specifically responsible for the important task of maintaining the Church building and the adjoining rooms. The PCC complied with its duty in having 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 Parish Safeguarding Officer is Mrs Wendy Burns, whose report can be found under the ‘Other Reports’ section. ## **Background** We are delighted that our congregation is strong and continues to grow, reflecting renewal and hope. Our Children and Families ministry continues to thrive with new initiatives being planned for the forthcoming year. ## **Achievements and Performance** ## Ministry Team 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 and local community. The ministry team consisted of Revd Canon Dr Mark Bratton and our licensed Reader, Richard Hollingdale, who took primary responsibility for the leading of worship in our church community, overseeing liturgy and the rhythm of both special services and ordinary worship. Anthony Rich, licensed as a Reader in September, has now joined the ministry team. The team was supported by a number of lay ministers and guest preachers. Throughout 2025 we continued to offer the ministry of Occasional Offices of baptisms, weddings, funerals and burials, all of which have been significant and meaningful occasions for those involved. ## Worship and Prayer Worship and prayer are at the heart of our church life. Our regular pattern of worship now consists of three services each week. Our principal service, held every Sunday at 10.00 a.m., is a sung Parish Communion 3 Annual Report Year Ended 31 December 2025 - St John Baptist, Berkswell (Common Worship) with Junior Church sessions running during part of the service, and 5.30 p.m. Evensong or Holy Communion, with a said Holy Communion on Thursdays at 10.30 a.m. Children and Families ministry, which includes Junior Church, is an intrinsic part of church life at Berkswell, the leadership team undertook to provide sessions on a weekly basis during term time. A thoughtful, informative and enjoyable programme was delivered, linking in with the key themes of the liturgical year in addition to Christian values and such topics as care for creation. It was encouraging to see strong numbers in the number of children and young families attending worship. Being such an important dimension to the worshipping life of the church, we were sorry to see the departure of Selina Toor, one of our Children and Families Ministry officers, we wished her well in pursuing her chosen career path. We are actively involved with our ecumenical brothers and sisters through Churches Together in Balsall and Berkswell. In addition to our weekly worship, a full series of special services took place during 2025: - Candlemas - Ash Wednesday - Mothering Sunday - Choral Passion Service - Maundy Thursday - Good Friday Meditations and Liturgy - Easter Day - Rogation – processing to beat the bounds of the village - Harvest – goods and produce passed to a local charity, Carriers of Hope. - All Souls’ service for the bereaved - Armistice Day and Remembrance Day - Advent Carols - Lessons and Carols - Christingle Services - Midnight Mass - Christmas Day Family Communion We are grateful and thankful for the contributions to worship by so many of our congregation and friends, be that music, readings, creative ideas or behind the scenes technical expertise. Special thanks go to Patricia Rich, Wendy Burns and Peter Cross for ensuring our services continued to be broadcast online to the small, private group of congregation members no longer able to attend in person. Thanks also to our Director of Music, Kevin Stannard, and the choir members for their wonderful, choral contributions, both at regular and special services. Worship is a richer experience with the addition of such fine music. We thank Stephen Collins and Jack Cross for their steadfast service as Sacristan and Crucifer, respectively. During Lent, a book study course was well received. The PCC also devoted time at PCC meetings to read and discuss ‘How Village Churches Thrive’. A rich pattern of worship and music is planned for 2026 including celebrating the key liturgical seasons in the Church’s calendar and to connect with our parish in a meaningful way throughout the coming years. ## Electoral Roll and Statistics for Mission As of 31[st] December 2025, there were 182 people on the church electoral roll, of whom 112 resided outside of the parish. Our worshipping community at the end of 2025 was 210, comprising 164 adults and 46 children 4 Annual Report Year Ended 31 December 2025 - St John Baptist, Berkswell and young people. We welcomed 22 new adults and 19 children during the year, with 22 adults and 15 children leaving for a variety of reasons. On a positive note, the signs of growth seen in our church give hope for the future, this has been one of our biggest challenges over the past-pandemic years. Attendance at Easter and Christmas services: Easter Day: 120 Advent, Carols and Nativity services: 325 Christingle, Christmas Eve and Christmas Day: 617 In addition to 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 family and friends express their grief and give thanks for the life now completed in this world, commending their loved ones into God's keeping. We celebrated 10 baptisms and 5 weddings and two blessings following civil marriages. 10 funerals were held with 10 committals only or burial of ashes. ## Safeguarding The PCC takes Safeguarding seriously, believing in the intrinsic value of training to facilitate culture change and to promote the safety and welfare of everyone who accesses our church. Safeguarding and Safer Recruitment policies were adopted from the recommended policies from Coventry Diocese. The care and protection of children, young people and vulnerable adults is an important part of our Christian ministry and therefore training is vital to ensure all church officers and volunteers understand their responsibilities. Everyone who participates in the life of the church has a role to play in promoting a safer church, this being underpinned by robust, good quality training. The PCC thanks Wendy Burns, the Parish Safeguarding Officer, for her diligent work and focus on this important aspect of church life. The PCC acknowledges the volunteers and officers for completing their training on time. ## Church Centre The church is open daily, available to our local community for quiet and private prayer and to visitors who come to the church, from far and wide, as borne out by our visitors’ book. The church space and grounds provide a place for those seeking a quiet and reflective environment for worship, prayer or a period of solitude. The church complex includes two rooms and a kitchen adjoining the church which may be hired exclusively for meetings or events incidental or ancillary to the activities of the church. The Parish office is operational weekdays until early afternoon. ## Repairs and Renovations Routine maintenance and servicing continued in line with our programme of works to ensure health and safety requirements were met. Other repairs or maintenance were attended to in a timely and appropriate manner. The Quinquennial Inspection took place in 2023, inevitably there were some works required with other elements recommended to be undertaken over the next few years. Thanks to Peter Wilson and Tony Bryson for their expertise and practical assistance throughout the year. The PCC is planning to embark on the larger projects in 2026. Works in 2025 included repairs to the annexe roof, new cupboards fitted in the Bercul Room, drive gate repairs, replacement boundary fence, porch lantern renovation and an energy audit on our heating systems. 5 Annual Report Year Ended 31 December 2025 - St John Baptist, Berkswell ## Pastoral Care Pastoral visits and home communion for the sick were undertaken by Revd Mark Bratton. Home communion was also administered by authorised individuals to those members of our congregation no longer able to attend services in person due to illness or mobility issues. Many congregation members continued to act as ‘good neighbours’, maintaining contact with and supporting their church friends. We continue to be engaged with Solihull Council’s Community Champions, receiving regular updates on all help and support available to people be that health and well-being, parenting, or simply ensuring access to medication and groceries shopping. ## Mission and Evangelism The successful weekly Coffee Shop continues, thanks to Liz Whalley, June Smitten and their team of willing volunteers. Many new faces soon became regulars, appreciating the warm welcome and social aspects of this ever-growing, popular group. The infamous Berkswell BeerFests were again a hugely successful aspect of outreach. Many thanks to Graham Parry and the organising committee and volunteers without whose help, these event may not have continued. Berkswell Music Festival – a new initiative led by Kevin Stannard, Director of Music, and a small committee. Three days of mixed music and choral events were held in September and enjoyed by church members as well as the wider public. Thanks to all involved in this very successful undertaking. Helping those in need is a demonstration of our faith. Donations of goods and toiletries for our foodbank collection goes to Carriers of Hope, Coventry. Other collections for the Mothers’ Union Homeless project are supported. Under the watchful eye of Patricia Rich (Editor), the monthly parish magazine continues to be an interesting, informative read, reaching out to the wider community, keeping parishioners informed of important matters affecting our church and local articles of interest. ## Ecumenical Relationships Our church is a member of Churches Together in Balsall and Berkswell (CTBB). Various activities in which we participated included the 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. We thank David Bell and Emma Bratton for representing us in addition to Emma being the CTBB Secretary. The PCC acknowledges and thanks all those church members that have both supported and volunteered at the various activities. ## Volunteers The PCC warmly 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, Angela Childs and Michael Parker, who have worked tirelessly on our behalf; also, Peter Cross, Honorary Treasurer, who helped us understand the church’s financial position and guided us on financial decisions. 6 Annual Report Year Ended 31 December 2025 - St John Baptist, Berkswell ## Risk Management The PCC maintains a Risk Management profile that is reviewed regularly. 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 by the churchwardens or other appointed persons. Additional risk assessments were undertaken to ensure we complied with both the government and Church of England guidance for various events and activities. ## 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, Diocesan Synod representative, Deanery Synod representatives, Licensed Readers and members of our church, elected by those on the church electoral roll. Members of the congregation who are eligible, are encouraged to apply 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 six times during the year with an average level of attendance of 81%. 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 page 8, are all responsible to the PCC and are expected to report back regularly with records of their decisions being received by the full PCC for discussion, as necessary. The PCC maintains relationships with Berkswell Church of England Primary school via the Foundation Governors, who were nominated by the PCC. The current Foundation Governors are the Rector (Ex-officio), Kevin Millward, Rebecca Crowe, Michael Parker, Christine Gough and Jacqueline Proctor. ## Administrative information Berkswell Church is situated in Church Lane, Berkswell, CV7 7BJ The parish office telephone number is 01676 529123. The Parish 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, as a place of worship, currently registered with the Charity Commission - Charity Number 1132450. ## Trustees and Officers PCC members who served at any time from 1st January 2025 until the date of this report are: ## **Ex Officio Members:** Incumbent: The Revd. Canon Dr Mark Bratton (Chairman) Reader: Richard Hollingdale Churchwardens: Angela Childs and Michael Parker Diocesan Synod Representatives: Chris Powell and Anthony Rich Deanery Synod Reps: (3-year term to 2026) Paul Morris, Peter Toor, Veronika Toor, Ivor Wood ## **Elected Members:** Peter Cross Kirsten Fergus Jo Hands Stuart Hands Tom Walls Patricia Rich **Officers:** PCC Secretary - Janet Roberts Honorary Treasurer - Peter Cross 7 Annual Report - St John Baptist, Berkswell ## **Committees and Groups** ## **Standing Committee** : This is the only committee required by Canon Law; created from members of the PCC, it has the power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. In 2025 the Standing Committee comprised **:** The Rector Churchwardens Licenced Reader Honorary Treasurer PCC Secretary PCC members (Anthony Rich and Tom Walls) **Advisory Sub-committees and Groups** Led by: Baptism Preparation Katie Goodacre Bell Ringers/Tower Captain Cathy Parry (Tower Captain) & Steven Tibbetts (Ringing Master) Music provision Kevin Stannard (Director of Music) Churches Together Revd Canon Dr Mark Bratton Eco-church Jo Hands Gift Aid Secretary Peter Cross Finance Committee Tom Walls Children & Families Ministry Katie Goodacre and Selina Toor Magazine Editor Patricia Rich Worship Revd Canon Dr Mark Bratton ## **Approval of Report** The Trustees’ Annual Report was approved by the Parochial Church Council at its meeting held on 23rd March 2026. ********************* ## **Rector’s Report** ## **Look Back** The overarching theme of the past year has been **growth** . The keynotes for the previous two years were **development** and **uplift** . Several goals outlined in the Rector’s Report last year have been achieved or are close to being realised. The financial review shows that unrestricted voluntary income increased by just over £7,000, with 51 members contributing through the Parish Giving Scheme at an average of £16.94 per week. This follows a modest but successful stewardship campaign. We reappointed Katie Goodacre as Children and Family Minister. We are very grateful to Selina Toor for her contribution to this important ministry. 8 Annual Report - St John Baptist, Berkswell We have prepared one adult candidate for Confirmation, scheduled for Easter Day 2026 at Coventry Cathedral. The PCC has finished reading ‘How Village Churches Thrive’. We also plan to revitalise the Bereavement Ministry Team and continue our efforts to reduce our carbon footprint. As detailed in the Trustees’ Report, the congregation is thriving, and the Church remains financially healthy. It is well embedded in the local community. The Church Beer Festival remains extremely popular locally and is all but self-funding. An exceptionally successful Berkswell Music Festival was held last September, led by Kevin Stannard, Christine Gough, and the Berkswell Church Choir. The Church’s licensed ministry continues to expand. One member of our congregation was licensed as a Reader by the Bishop of Coventry last September, and two members are considering a calling to ordained ministry in the Church of England. Lay ministry also thrives. Karen Morris was reappointed Diocesan President of the Mothers’ Union. Anthony Rich and Anne Short are now fully trained members of the Diocese’s Conflict Transformation Group. Significant steps were taken to find a successor to Peter Cross as Treasurer. Five people have expressed interest in the role. ******* ## **Looking Now** The Church is exceptionally well governed. Our Churchwardens, Angela Childs and Michael Parker, continue to discharge their duties with aplomb and good humour, meeting weekly with the Rector to discuss the day-to-day running of the parish. Our Readers, Richard Hollingdale and Anthony Rich, are deeply valued colleagues and friends, sharing the ministries of leading services, preaching, pastoral care and more. We look forward to welcoming Richard Hollingdale, PhD (Mus.), sometime this year. Our Parish Administrator and Assistant Parish Administrator, Janet Roberts and Anne Green, continue to handle a complex array of tasks, including interpreting diocesan churchyard regulations, marriage law requirements, and the latest safeguarding policy updates. Wendy Burns, our Parish Safeguarding Officer, remains a highly dependable ‘safe pair of hands’. Peter Cross, our Treasurer, with the assistance of Jim Fergus, has helped to maintain the Church’s healthy and stable financial position. Peter is preparing to stand down as Treasurer after more than 12 years of dedicated service, and the search for a suitable successor has begun. Our Sacristan, Stephen Collins, and Assistant Sacristan and Crucifer, Jack Cross, remain vital to the smooth and efficient running of worship. We wish Stephen a quick and full recovery as he continues to convalesce from a major operation. Kevin Stannard, our Director of Music, and his assistant, Christine Gough, maintain high standards of music and performance, contributing to the ongoing excellence of worship at Berkswell. Francis Hooper, Kim Rawson, and Norman Ashfield continue to play the organ at Evensong, for which I am deeply grateful. 9 Annual Report - St John Baptist, Berkswell Katie Goodacre has revitalised the children and family work following her reappointment at the end of 2025. Numerous children are currently attending Junior Church and ‘Stay, Play, and Pray’. Over 60 parents and children attended the Shrove Tuesday pancake party at Church. Baptism applications and visits are increasing once again. Stuart Hands and Michael Parker continue to explore their vocations to the ordained priesthood in the Church of England. Overall, the Church is flourishing. The congregations on Sunday morning and midweek remain sizeable. The midweek congregation regularly numbers over 30 and reached a record high (55) for Bishop Sophie’s visit last October. Evensong remains viable. Thanks again to Graham Parry and Paul Tyler for organising two highly successful Beer Festivals last year, which continue to be an effective and popular form of community outreach. *** ## **Looking ahead** These are next year’s aims: 1. Continue closing the gap between income and expenditure and increase the percentage of regular givers on the Parish Giving Scheme. 2. Structure our welcome around visitors to the Church, especially strangers, using the Church building creatively 3. Strengthen the link between life events and faith journeys, especially in the context of occasional services, baptisms, confirmations, funerals and weddings, including the revitalisation of our bereavement visiting team. 4. Engage the congregation and local community through the care of our churchyard. 5. Update our website to strengthen relationships with the existing congregation and newcomers, while presenting the Church attractively. 6. Continue engaging children and families by supporting our Children and Families Minister and the Junior Church Leadership Team. 7. Promote and build up the evening congregation. ## **The Rector** 10 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 2025 which are set out on pages 10-16 ## **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 - examine the accounts under section 145 of the 2011 Act; - follow the procedures laid down in the General Directions given by the Charity Commissioners - section 145(5)(b) of the 2011 Act; and - state whether particular matters have come to my attention. ## **Basis of Independent Examiner's Statement** My examination was carried out in accordance with the General 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 - to keep accounting records in accordance with s.130 of the 2011 Act; and - to prepare accounts which accord with these accounting records and comply with the accounting requirements of the 2011 Act 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. (Signed) 11 Annual Report - St John Baptist, Berkswell ## **Financial Review** The results show a deficit of incoming to outgoing resources of £24,531 for the year compared with a deficit of £554 last year. This compares favourably with our original budgeted deficit of £31,500. We continue to hold some of our investments in cash to cover the deficits that the PCC has approved. The investment values dropped over the year and with a net drop in value of £31,396. This was a disappointing result considering market trends over the year. Our investment committee will be reviewing our investment strategy in the near future. This drop in value together with our deficit this gave a reduction in funds for the year of £55,927. We continue to use our Eaton fund to support employment of Children and Families workers, this continues to strengthen and build our young families in the congregation. Our agreed budget for next year therefore reflects this liability but also provides for future legacies and is for a deficit of £23,000. As in previous years given the strength of our reserves, the PCC is confident that our finances continue to represent a ‘going concern’ and our accounts have been prepared on this basis. ## **Incoming Resources** Unrestricted voluntary income (excluding grants and legacies) increased this year from £88,515 to £95,868. This improvement resulted from a good stewardship campaign early in the year Our Church of England ‘Parish Giving Scheme’ now has 51 scheme members, each giving an average of £16.94 per week. We received £8,322 from the Berkswell Charities to cover the costs of replacing Churchyard fencing and various Fabric costs including repair of the Rooms roof, repair of the Porch Lantern and Organ repair. We had no legacies this year ## **Expenditure** Our staff costs represent our highest single expenditure after the Parish Share. The PCC feel that this represents good use of our resources in maintaining our ministry in Berkswell. Costs have been broadly in line with inflation. Additional costs from exceptional items including new inbuilt cupboards in the Bercul Room £5,780, development of a new church website £1,200(due online soon) and a new laptop for the Treasurer £764. ## **Reserves Policy** We are currently using our reserves (and their generated income) to cover the shortfall between our voluntary income and our day-to-day costs. The Common fund is held in the form of investments to provide income. 12 Annual Report - St John Baptist, Berkswell ## **!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!"#A#%C%D#!EF!F*DAD+*AI!A+#*-*#*%"** !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!"#A!BCD!EDFA!D*+I*-!.L!MDNDOPDA!4R4S |@#BD
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**R=RNML=**|**SPON.RT**| 13 Annual Report - St John Baptist, Berkswell Ann￿1 Rewt . St John Bapttst, P¢rtswell BAiANCE SHEET ATJI DECEMBER 2025 ASS￿5 657Y5 0$7J46 CVARENr K8sFrs Icts A¢¢rM*) 37.ni 31.913 154,685 UAB￿.1. -1117 l39.703 154234 TOT AL f4KT kS5ETS 797249 647,140 Y4,038 7J.727 123,627 797349 153,170 Apwmd by the P•rochiol Churth Coun¢lon 23rd Ma￿h 2026 atyj sW*d gn tt5 bthall ty: Chalman 151osliS Thenoks LX)the loknw*yprf•s part ol these ictounts. 14 14 Annual Report - St John Baptist, Berkswell ## **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). 15 Annual Report - St John Baptist, Berkswell 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. ## **!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!"#$%C!$#!$D%!EFG+GIF+-!C$+$%.%G$C** ## **!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!L#M!$D%!N%+M!%GOFG3!4RC$!S%I%.T%M!U9U:** |**U**
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