Holy Trinity Church, Heigham, Norwich ## **Annual Report** of the ## **Parochial Church Council** for the year ended 31st December **2022** ||**Contents**|**Contents**| |---|---|---| ||**Annual Report of the Parochial Church Council for 2022**
2
PCC Membership
2
Electoral Roll
3
Average Sunday attendance
3
Public Benefit Aims of the PCC
3|| ||**Review of Progress and Achievements**
4
Progress towards our vision
4
Our staff
5
Finance
6
Other matters
6
Vision for 2023
6
Communication
7|| ||**Finance Review**
7
Income in 2022
7
Expenditure in 2022
8
Funds and Reserves
9
Outlook for 2023 and beyond
10|| ||**Risk**
10
Safeguarding – Child Protection and Vulnerable Adults
10
Financial
11
Legislative
11
Reputational
11|| ||**Bankers and Accountants**
11|| ||**Fabric Report for 2022**
12|| ||**Safeguarding Report for 2022**
13|| ||**Norwich South Deanery Synod Report for 2022**
14|| ||**APCM 2022**
15
Minutes of the Annual Vestry Meeting and Annual Parochial
Church Meeting held on Sunday 22ndMay 2022
15|| The Financial Statements of the Parochial Church Council for 2022 appear in a separate document. They may be downloaded from our website or ask at the Church Office for a copy. 1 ## **HOLY TRINITY CHURCH** ## HEIGHAM, NORWICH 110A Trinity Street, Norwich NR2 2BJ ## **Annual Report of the Parochial Church Council for 2022** ## **PCC Membership** Members of the PCC are either ex officio, elected by the Annual Parochial Church Meeting (APCM) or co-opted by the PCC to fill vacancies in accordance with the provision of the Constitution of the church. During the year the following served as members of the PCC: ## _Ex Officio:_ Revd Dr Richard James Rector Revd James Pinto Curate (left September 2022) Mr Dave Appleton Treasurer Mrs Louise Cumberland Secretary ## _Officers:_ ## _Elected:_ |_:_|| |---|---| |Mr Paul Henery|Churchwarden Elected APCM 2022| |Mr Phil Courtier|Churchwarden Elected APCM 2022| |Mr Jonathan Mason|Lay Reader Elected November 2021| |Miss Margie Jowett|Elected at APCM 2022| |Mrs Nicky Russell|Elected at APCM 2022| |Miss Alex Hillman|Elected at APCM 2022| |Mrs Caroline Verdon-Smith|Elected at APCM 2022| |Mr Tom Gray|Elected at APCM 2021| |Dr Tony Smith|Elected at APCM 2021| |Mrs Barbara Drake|Re-elected at APCM 2021| |Mr Roger Hibbins|Deanery Synod resigned 11/9/22| |Mr Phil Courtier|Elected at APCM 2020. Resigned at APCM 2022| |Ms Rosamund O’Donnell|Elected at APCM 2020,| ||Deanery Synod elected APCM 2020| |Mrs Sandra Isaac
|Deanery Synod – resigned 11/9/22| |Mr Jason Wilson|Deanery Synod – re-elected at APCM 2020| |Mr Alex Russell|Term expired at APCM 2022| |Ms Michele Curtis|Term expired at APCM 2022| 2 ## **Electoral Roll** ## Membership at APCM May 2022: 241. This represented a net decrease of 7 since May 2021. The Roll was re-created from scratch in 2019 and will be re-created from scratch again in 2025. ## **Average Sunday Attendance (Adults only)** |Service|Average attendance in
October 2022 (adults)|Average attendance in
2022 (full year: adults)|Average attendance in
October 2021 (adults)| |---|---|---|---| |10.00 am|156*|143*|141*| |6.30 pm|74|74|72| *counts adjusted to include estimated 10 children/youth leaders omitted from the actual weekly counts The above figures do _not_ include children and youth under 16, who are also in attendance. ## **Public Benefit Aims of the PCC** The PCC (Powers) Measures 1956 states that the aims of the PCC ‘shall include cooperation with the clergy in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical’. Our mission as a church is to enable as many as possible to be drawn into the community of the parish church as worshippers of the Lord Jesus Christ. Our cooperation in this endeavour can be summarised in two objectives: - To confer on all matters relating to the life, ministry, worship, service, evangelism and buildings of the church. - To collaborate with the Rector in taking forward the strategy and mission of the Church (within the PCC’s statutory powers). At the beginning of 2022 the PCC reviewed and affirmed our vision to “Refresh our Welcome”, “Raise and Resource Discipleship” and “Reach our community and city with the good news of Christ”. 3 ## **Review of progress and achievements** ## **Progress towards our vision** In support of our threefold vision, during the year the PCC has in 2022: - Supported and sent James and Anna Pinto and their family with a group of approximately 25 others from the church to enable the establishment of a church graft at St Helens and St Edmunds, Costessey - Encouraged the continuation of the termly Welcome Course to help newcomers joining in person (and sometimes initially online) to become familiar with and committed to the church gospel vision and ministry - Recognised the value of small groups for pastoring members of the church - Kept the Word of God central to our faith and life as a church through sermon series on a variety of Bible books and topics, with small group teaching alongside - Reviewed our outreach to our parish and supported the work of a team undertaking door-to-door visiting and a fortnightly Parish Outreach Prayer Meeting - Supported the recruitment of staff to encourage and undertake disciplemaking and practical ministry with training, appointing Charmyn Ng as a second Ministry Assistant, and Mel Kemp as part-time Cleaner (later extended to the role of Facilities Assistant) to succeed Hesam Safari - Continued to seek to ensure that pastoral care is given to those made isolated by long-term sickness or frailty, bereavement and loss (including a special service) - Maintained a “hardship fund” to support individuals and families in need owing to the pandemic - Continued to oversee our Holy Trinity YouTube Channel which carries our online services and many other videos - Held a successful second Leaders Day in September providing encouragement and training for those who serve and teach the Bible in many roles at Holy Trinity - Continued to encourage all to attend Prayer Focus monthly alongside our other opportunities to pray together on Sundays and midweek - Supported the delivery of pastoral gifts and cards at Christmas to all members who are isolated or facing especial losses or trials for any reason - Supported consultation with other evangelical churches on topics such as human sexuality and evangelism - Supported the promotion of a recommended book in each season as resources for personal discipleship - Took part in the “Life 22” month of mission, an initiative in partnership with other local churches, including an evening with Rico Tice, a mens’ breakfast and evening with film-maker Nate Norgan-Locke, children’s and youth events, and a fashion evening - Supported the formation of the Norfolk Gospel Partnership (NGP) with the aim of seeing a Christ-centred, Bible teaching and welcoming church in every community in Norfolk 4 - Hosted and facilitated the Crosslands Bible training course at Holy Trinity as part of the NGP’s vision for training disciples - Enabled continuity of leadership for our growing 20s+30s group through the appointment of Phil and Anna Moon to the leadership team to succeed James Pinto - Continued the vision for making disciples through 1:1 Bible reading and committed to leading by example in this and in personal evangelism - Introduced the new Hope Explored Course in conjunction with Christianity Explored, giving seekers and new members a place to hear the gospel, ask questions, and be integrated into the church family - Noted the importance of Easter and Christmas as seasons in which we can invite our parishioners and other guests to services, with many guests attending online and increasingly once again in person - Supported the successful August Holiday Club which was held in person in reaching out to local children - Enabled the continuation of youth outreach through our weekly afterschool club and the addition in the autumn of a youth club for teenagers - Accepted the invitation from Bignold School to conduct a weekly assembly in addition to the ongoing visits there of our Open The Book team, and welcome classes from the school for visits to our church building - Continued to support work discipling asylum seekers and internationals as a ministry of the church - Supported and promoted ministries and their volunteer teams, such as Community Lunch, Noah’s Boat, Tea, Chat and Praise, and also a weekly Wednesday Lunch during the winter months - Enabled Gareth Evans and Lucy Cross to complete their theological training successfully - Appointed Tony and Carol Smith as Chairs of our Mission Action Group in support of our mission partners and promotion of global mission. A monthly mission partner prayer meeting was introduced at the end of the year, and a mission partner features in person at each Prayer Focus ## **Our staff** During the year the PCC has: - Continued to employ Lucy Cross and Gareth Evans as Youth and Children’s Workers - Appointed Rosalyn Anderson as Church Administrator to succeed Margarete Cuffley, with Dave Appleton part-time Administrator - Continued to employ Hesam Safari as part-time Caretaker/Cleaner until April - Deferred review of a paid music director/coordinator role, and continued to employ Richard Cockaday as part-time Organist - Continued to employ Alex Hillman as Ministry Assistant and appointed Charmyn Ng to restore us to having both positions filled - Continued to employ Carole James as part-time Parish Mission Enabler 5 - Continued to review and update the pay, contracts and employment policies for all employed staff ## **Finance** During the year the PCC: - Monitored our cash flow, income and expenditure regularly through the year. - Approved the financial statements for 2021. - Considered and agreed the budget for 2022. - Held a modest finance appeal in November to invite and inspire giving in support of our ministry ## **Other matters** During the year the PCC has: - Updated the Safe Haven Safeguarding Policy in line with recommendations from the Diocese and took steps to bring our own procedures for the safeguarding of children and young people in line with that policy. - Received reports from our Fabric Group and Mission Action Group. Each group usually comprises an appropriate mixture of PCC and non-PCC members, to be responsible to the PCC for its relevant sphere of activity. - Received regular reports from the Treasurer and the Staff Team - Given time to pray about and consider our strategic direction. ## **Vision for 2023** We aim to know Christ and make Him known to our community and city. To that end we continue to focus upon three priorities with a small number of key goals within each: ## **REINFORCE OUR WELCOME** - Improve our Sunday welcome to all without favouritism - Share gospel truth, and offer fellowship, in ways accessible to all ## **RAISE AND RESOURCE DISCIPLES** - Serve Christ and each other in love with the gifts and resources God has given - Give encouragement and support to those enduring hardship - Encourage one another to read the Bible and pray with someone 1:1 as well as in personal devotions - Create more small groups and establish ongoing training for leaders 6 ## **REACH OUR COMMUNITY, CITY AND WORLD** - Build relationships with those in our diverse parish, Jenny Lind area and wherever we live, within which we can share the good news about Jesus - Grow conviction and confidence in personal evangelism by prayer, training and shared stories - Pray for and support our ministries sharing the good news in word and action - Offer courses and events to which we can invite friends to come and hear the good news ## **Communication** During the year the PCC has sought to communicate our work to the wider church. This can be by speaking to the congregation at services or by regular reports via our weekly church email newsletter. Approved minutes are available to view in our church building. PCC is grateful to our secretary Louise Cumberland and our treasurer Dave Appleton for all the work they do to make much of the above possible. Also to Andy Gray and Bill Myall (Churchwarden from APCM 2021), Phil Courtier (Deputy Chair from APCM 2021 and Churchwarden from APCM 2022) and Paul Henery (Churchwarden from APCM 2022). ## **Financial Review** The PCC is a charity and has been registered with the Charity Commission since 2009. This is in compliance with the Charities Act 2011, which specifies that a PCC with an annual income in excess of £100,000 must register. Our charity number is 1132477. Volunteers who give their time and resources enable a large number of activities to be run by the church. It is not possible to quantify the extent of this help, but without it the church could not continue its work. ## **Income in 2022** The majority of the church’s income (94%) comprised gifts received from its members and attendees and associated Gift Aid (recoverable tax). Other income comprised of rental of 26 Trinity Street and other sundry income. The total income for the year was £324,003, the breakdown of which is shown in the following pie-chart: 7 As in other years, the PCC wish to express their gratitude to those who give generously towards the work of the church. Giving dropped in 2022 by 13%, much of this fall being attributable to the church graft where several Holy Trinity families transferred their giving to Costessey. Apart from Gift Aid, other income rose by 3% in 2022. ## **Expenditure in 2022** The church’s expenditure was £402,262, a 4.5% increase compared to 2021 (£377,919). This increase was mostly inflationary, with many of our costs going up. Utilities (electricity, gas and water) went up particularly strongly with an overall increase at the church, hall and Jenny Lind room of 82%. The church’s expenditure reflects responsibilities in the parish, the diocese, and both nationally and internationally, and breaks down as follows: 8 Although there is no legal liability on the PCC to pay the Diocesan Parish Share, the PCC is aware of its responsibilities in relation to the financial position within the diocese. Our staff costs do not include the cost of our Rector or Curate. Both have their stipends paid by the diocese and therefore their costs should be set against the Parish Share. The diocese also owns and maintains The Rectory and the Curate’s house, and owns the church building. The Parish Share also supports mission and evangelism across the wider diocese covering Norfolk and Waveney. In 2022 the PCC paid £90,000 for the year, the amount set by the diocese at the start of the year (the same as in 2022). ## **Funds and Reserves** The church has the following restricted fund (that is, fund that the PCC is not free to spend however it pleases): the Bransby legacy endowment fund (£31,991). Unrestricted funds include the value of our property as well as money in the bank. The church owns 26 Trinity Street, which provides a potential mixture of rental income and capital growth. This property was formally revalued in December 2022 and a new valuation of £512,500 was approved by PCC (from £483,000 in 2021). At the end of 2022, the church had unrestricted funds of £711,121 including the £512,500 attributed to 26 Trinity Street. Other unrestricted funds included a fabric fund (£90,666) and tangible fixed assets reserve (essentially property that could be sold to release finances) of £14,874. The remainder of our funds, our general reserves, are essentially the money the PCC has that is free to spend. Each year the PCC reviews its Reserves Policy and in January 2023 it reviewed it keeping the levels the same but adjusting the wording to: ‘Reserves’ are the financial resources the PCC has available to spend for the church’s purposes once it has met its commitments and covered its planned expenditure. They are those funds that are free to be spent – i.e. they are not restricted or designated for specific purposes, nor held in an endowment fund, nor invested in fixed assets. We need reserves because not all our income comes in at the same rate as we spend it, and to enable us to continue meeting our commitments if our income is lower than we expect or if our expenditure is higher than we expect. The PCC’s policy is to maintain reserves of £60,000 which takes account of the following: - Three months’ budgeted expenditure in 2022 amounted to about £109,000; - Delaying paying three months’ Parish Share would temporarily free up £22,500; - PCC holds a Fabric Fund (expected to be around £91,000 at the start of 2023) and this fund will help to absorb any major fluctuations in 9 buildings expenditure. The PCC undertakes to review this reserves policy on an annual basis. At the end of 2022 our general reserves stood at £93,081, still higher than the level set in this reserves policy but considerably lower than the £142,657 at the start of the year. ## **Outlook for 2023 and beyond** Our current level of expenditure far exceeds our current income level, a situation which is clearly not sustainable. Costs have risen substantially over the last couple of years but our income has fallen. Our reserves have been higher than normal since we de-designated the Jenny Lind fund in 2021, but during the first half of 2023 we expect the level of reserves to come below the level set in our reserves policy (above). When our reserves are this level we would normally want our income to match our expenditure, but this is not nearly the case. As a result, if income and expenditure remain as they are, our reserves will soon be critically low, and if nothing changes we will run out of the money we are free to spend early in 2024. We held a giving appeal in autumn 2022 but against the backdrop of a cost-of-living crisis and expectations of sky-rocketing winter fuel prices, this appeal did not generate a sufficient increase in giving. Both of our Ministry Assistants are due to leave during 2023 and we would like to replace both of them. In view of the current financial situation we are not planning to replace both of them, but this will put more pressure on the rest of our staff who will have to pick up some of the work they have been undertaking. We are holding another appeal in April 2023. ## **Risk** ## **Safeguarding - Child Protection and Vulnerable Adults** The PCC has a formal policy statement and an appointed Safeguarding Officer. The policy is reviewed annually by the PCC. A copy of the policy is displayed in the Church and the Safeguarding Officer provides a copy to all those involved in youth and children’s work and is responsible for monitoring compliance with that policy. A full safeguarding report appears later in this document. 10 ## **Financial** At the end of 2022, the PCC’s free reserves had fallen to £93,081. Although this was higher than the level set out in our reserves policy, expected expenditure in 2023 is around £80,000 higher than our current level of income. With 94% of our income coming from giving and associated Gift Aid, we need to see a very significant rise in giving during 2023 in order to sustain our current levels of mission and ministry. The church accounts are reconciled monthly and any significant variance from the budget is investigated. The accounts are subject to an annual assurance review in accordance with the Charities Act 2011 and the Church Accounting Regulations 2006, together with the Charities Statement of Recommended Practice 2005. ## **Legislative** These include health and safety, disability and other discrimination and data protection. The PCC has reviewed the legislative requirements in these areas. We have updated our Health and Safety Policy and a number of matters therein are being addressed. ## **Reputational** The PCC is aware of the church’s activities (and those of its members) and has sought to conform to the highest standards associated with a religious organisation. Whilst there is no formal process of review over the many activities undertaken, the PCC is prepared to investigate any concerns that come to its attention or are reported to it by members of the congregation or by outside parties. ## **Bankers and Accountants** Bankers: Barclays Bank plc of 5/7 Red Lion Street, Norwich and The Cooperative Bank plc of 69 London St, Norwich. Accountants: Aston Shaw, Chartered Certified Accountants, Union Building, 51-59 Rose Lane, Norwich, Norfolk, NR1 1BY Approved by The Parochial Church Council on 28[th] April 2023 and signed on its behalf by: .................................................................... Richard James, Chairman 11 ## **Holy Trinity Church, Norwich - Fabric Report for 2022** The Church building, which is a Grade II listed building, was built in 1859-1861 is owned by the Diocese but the PCC are responsible for its care and maintenance. The Diocese requires a professional inspection of the Church building to be carried out every 5 years and this inspection has been completed in September 2022. No major issues or problems were identified during this inspection and the executive summary states: “The church is well cared for and maintained”. The inspection identified a series of works which are described as relatively routine, general maintenance and these works will be prioritised over forthcoming months and carried out accordingly. Some more costly larger-scale recommendations within the report may need to be deferred due to the current financial situation. During 2022 the following work has been carried out regarding the Church buildings. 1. Church hall windows replaced (cost £7,592) 2. Feasibility work and initial design of the office refurbishment was commissioned but work put on hold due to high costs 3. 12 new tables and trolleys purchased 4. New carpets purchased for the church hall 5. Melanie Kemp’s contract has been increased by 5 hours per week to enable her to carry out Health and Safety checking as part of her role (fire / lighting / first aid etc) 6. Tree pollarding and hedge trimming carried out in January ‘23 Several future projects are currently being considered by the Fabric Group and include the following. 1. Refurbishment and reconfiguration of the bathroom at 26 Trinity Street (which is currently in a poor state of repair) and repair to the boundary wall 2. Ongoing consideration of the refurbishment of the church kitchen and hall kitchen 3. Refurbishment of the Church lighting 4. Consideration of adding an alarm to the Hind Chapel door to provide an alternative alarmed access to the Church building Phil Courtier Churchwarden 12 ## **Safeguarding Report for 2022** Safeguarding continues to be fundamental in managing the children’s and youth work at Holy Trinity, Heigham and our involvement with vulnerable adults. The Parish Safeguarding Handbook 2018 continues to be followed, with some minor amendments as agreed by the PCC in 2020. The online Parish Safeguarding Dashboard continues to be monitored and kept up to date. Outstanding actions are addressed on a red, amber, green traffic light system, which is visible to the Diocese, to monitor our compliance on safeguarding activities. We continue to focus on safeguarding training, for those in leadership roles, PCC members and new volunteers, with refresher training required every 3 years. DBS checks continue to be carried out for all new volunteers and members of staff and are repeated every 5 years. ThirtyOneEight, whose service we use to undertake DBS Checks, have recently introduced an online digital ID checking system which should help speed the process and we have started to use it. The recruitment procedures in the Parish Safeguarding Handbook 2018 continue to be followed. The additional safeguards (application form, interview and two references) in place do mean that recruitment of volunteers takes longer. It is not possible to recruit new, unchecked, or untrained, volunteers at short notice. 15 DBS checks, both new and for renewal have been completed this year. 1 check is in progress and there are 2 awaiting processing. I am currently following up on a further 16 volunteers who need to renew their DBS Check, or be removed from our approved volunteer list. 14 Confidential Declaration forms, either new or updated, have been completed during the year. A further 23 currently need to renew their confidential Declarations. 12 volunteers have completed or renewed their Safeguarding training this year. It has previously been agreed by PCC that relevant training must be completed within 3 months of commencing in any role. I am following up on a further 24 volunteers who need to complete safeguarding training. I attended the Parish Safeguarding Officer Induction seminar in June 2022. One churchwarden and I have also completed the Safer Recruitment and People Management course. I am arranging to attend the Safeguarding Leadership module, which consists of two interactive sessions over Zoom, being arranged by the Diocesan Safeguarding Team. Lay Ministers and Authorised Worship Assistants checks and training are the responsibility of the Diocese and are not monitored by the Holy Trinity Safeguarding Officer. During the year we have been informed of 5 possible Safeguarding concerns. In addition, various procedural queries were raised by staff and volunteers. The Diocesan Safeguarding Office was contacted where necessary for advice and confirmation that actions taken were sufficient. After the initial responses, no further action was required, although staff and volunteers will continue to remain supportive and vigilant for those involved. 13 We continue to review our processes, procedures and roles to avoid the Safeguarding Officer and DBS Administrator becoming single points of responsibility and to establish a resilient succession for the roles. David Fairbourn Holy Trinity Safeguarding Officer david.fairbourn@trinitynorwich.org (For my personal safeguarding attention) safeguarding@trinitynorwich.org ## **Norwich South Deanery Synod Report for 2022** In the last year Deanery Synod has been thinking about the environmental friendliness of our buildings and what can realistically be done in the future. Also key have been discussions around responses to Living in Love and Faith and the issues raised around marriage and sexuality. There has also been thought given towards supporting those who might struggle to return to church as we adjust following the Covid pandemic. Clergy wellbeing is also under discussion in terms of what practical support can be given. Jason Wilson 14 HOLY TRINITY CHURCH, HEIGHAM, NORWICH rvHOLY TRINITY IYVKVYIL Mlnutes of the Annual Vestry Meetlng and Annual Parochlal Church Meetlng 22 May 2022 11.00 Holy Trlnlty Church Norwlch Richard James welcomed everyone to the APCM and opened the meeting in prayer. l. Appolntm•nt of Churchw•rd•n* lor'M••tlng of Parl$hlon•rs'l Richard summarised the role and duties of Churchwardens and expressed gratitude to Andy Grayj Bill Myall and Paul Henery for all they have done over the year. Richard 8ave particuSar thanks to Bill Myall at the end of his term as Churchwarden, for his service and for the wisdom he has brou8ht to the team. Richard announced that nominations had been received for Paul Her¥ery to serve a further term as Churchwarden and Phil Courtier to serve a term as Churchwaiden, and as no other nominations weFe received. he announced their election to serve for 202212023 Phil had asked that the Church be made aware that while he will give his attention to all of the statutory responsibilities as Churchwarden, there are some other aspects that have tiaditionally been part of the role that will need to be resourced separately. Richard asked that Church members to be prayin8 about whether they mi8ht have a part to play. Richard then thanked Paul and Phil for their willin8ness to serve as Churchwardens and encoura8ed the Church to pray for them. Bill Spoke briefly as retiring Churchwarden and prayed for Paul and Phil as they take up this role. 2. Election of Church Council Members Richard svmmarised the role of a PCC Member and thanked retiring PCC members= Alex Russell and Michele Curtis. He announced there were 3 vacancies on the PCC for three-term positions and one for one year to fill 8 casual vacancy,. nominations had been received for 4 candidates. Richard introduced the candidates: Alex Hillman Mar8ie Jowitt Nicki Russell Caroline Verdon-smith Richard thanked the candidates and announced their election. With the agreement of the fneetin8, Richard wtll ask the candidates after the meeting to express a preference for the 3-year term or l-year term position and if there were no volunteers for a l-year term. they would draw lots. Phil Courtier led prayers to thank God for all those newly elected PCC Members. "Go and s•rv•/ stay and s•rv•"_ our vlglon 2022 Page l of 8 APCM 22nd 2022 HOLY TRINITY CHURCH, HEIGHAM, NORWICH rvHOLY TRINITY IYVKVYIL Richard reminded the Church of the verse of the year (John 17'.31 "Now this is eternal life, that they may know you the only true God, and Jesus Christ, whom you have sent., As a Church we want to know Christ and make him known, specifically we want everyone in the community to have the opportunity to know Christ. The PCC report, which was circulated in advance aftd available at the meeting, outlined a great deal that had happened this year. Richard noted some of the key changes as we have come out of the pandemic restrictions, moving from all online to mostly in person activities, and that we have seen God's hand in new and re-started outreach and pastoral work. In outreach work, Richard hi8hli8hted: Life 22 events Courses such as Hope Explored and Christianity Explored The focus on Parish Mission, for example door-to-door work and the after-school club a5 well as Noah's Boat In pastoral work, Richard highliBhted Tea, Chat and Praise The community lunch Richard shared the encouragement of eight new believers being baptised back in the Autumn. Looking at the year to come, Richard noted that this is goin8 to be an excitin8 and a challenging year, as members of the Church family consider whether they are bein8 called to Go and Serve or Stay and Serve. The Church graft is all about our desire to have more Churches makin8 Christ known- there is a strong team coming together. who we will commission and send with james and Anna in September. For those who will be Staying and Serving, Richard highlighted two key areas in which we are encouraged to build connections in the Church family and more widely to stay and serve well - Serving all around us to win all for Christ11 Cor 9.191 Continuing to support the Life 22 activity Developing the Build/Mix/Speak model, wherever we find ourselves HelpinB at, or invitin8 people to Christianity Explored the next one is in the Autumn Servin8 Wlth the after school club, Community lunch, or door-to-door team Serve one another in love (Gal 5:131- Richard encoura8ed the Church family to look for areas to serve as some of the family leave to serve in Costesseyi for example Financial support Youth and children, small groups International welcome Pastoral role5 to encourage the discouraged Showing hospitality Setving practically- refreshments. hoovering etc Richard closed this section of the meeting with prayer 4. 2022 Flnance Report (Dave Appleton, Treasur•r) Page2 of 8 APCM 22nd 2022 HOLY TRINITY CHURCH, HEIGHAM, NORWICH rvHOLY TRINITY IYVKVYIL The financial report had been circulated in advance of the meetin8 and copies were available at the meeting. Dave thanked God and the Church family that regular 8ivin8 had increased by 12% iri the past year, and noted that 96% of our 8iving comes from Church members. He highlighted some of the costs whÉch are increasing. which included Ener8y price5 Increased c05t5 because we are doirhg more Staff changes. for example recruiting a second ministry assistant. PCC had considered advertising a music lead role but at this Stage felt the finance was not in place for this role, so it is not in the bud8et. PCC have approved a deficit bud8et for this year, and are expectin8 to receive just over £350k in income and to spend just over £400k. There are reserve5 which will cover a shortfall this year, but future years look less secure, with the added uncertainty of the impact on 8ivirhg of the Costessey graft. Dave highlighted that we wi11 need to see an increase in giving from those called to serve at Trinity in OFder to finance the ongoin8 planned work. Dave noted that during this year PCC had voted to de-restrict a 8ift which had previously been desi8nated for work in the Jenny Lind area, hi8hli8htins that the funds were now available for mission work in the whole parish, includin8 the Jenny Lind area. The donor of the gift was content with the chan8e. This fund will allow us to finance activities durin8 this year but as noted above, fund5 will need to be secured for the work to corbtinue irkto future years. Dave addressed questions which had been subrnitted in advan￿.. l. A questlon from Mlke Bach: Varlous propertles are used by thè Church or It$ staff durlng thè year {eg maln Church buSldlngi church hall. 26 Trlnlty Street. Jenny Llnd room. RertOry* Curat•'g hous•l. Wh•t ar• our b•n•flts •nd r•sponglbilltl•s In r•latlon to th•$• prop•rt1•9 •nd how ar• th•y Shown in th• church accounts? Dave reported that Holy Trinity is responsible for maintaining the church buildin81 the church hall and the Jenny Lind room, everh though the Diocese own the church building and we lease the Jenny Lind room frorn the council. The Rectory and Curate's house are owned by the Diocese and the Diocese is responsible for maintaining them. The church benefits from these two houses in that they provide homes and working space for the Rector and Curate land also now the Parish Mission Enabler). and are also used for conducting meetings, hosting events and providing hospitality. Sometimes the extent of fabric improvements required to enable this level of church activity in the Rertor's and Curate's homes exceeds what is covered by the Diocese's responsibilities, so on occasion the church funds or contributes to additional work. Dave noted that the church accounts show the Church's overall maintenance costs of these buildings and our equipment, but do not break these costs down by property. However, the church counc*l do budget for and monitor the costs relating to each property separately, and he is happy to share the breakdown with any church member who is interested. Page3 of 8 APCM 22nd 2022 HOLY TRINITY CHURCH, HEIGHAM, NORWICH rwHOLY TRINITY vKvvILn Dave noted that the accounts do itemise the rental costs associated with the lease of the Jenny Lind Room, and they also show the income associated with the hiring Out of our propeyties. 26 Trinity Street is dealt with separately in the accounts as it is deemed to be an investment property. We rent this out and the rental income and the costs incurred in maintainin8 the property are both shown in the accounts, as is its value as an asset. No other questions had been received, and Dave invited people to contact him with any questions that arise after the meetin8 or with any questions about giving. Richard thanked Dave for his work as Treasurer and his presentation PCC Report The PCC report had been circulated ifi advance of the meeting and copies were available at the meetirkg. A number of questions had been re￿iVed in advance of the meeting l. A questlon from Mike Baeh: In thè month$ beforÈ lockdown a dèelslon was takèn to move the church bins $0 that thÈy now cluttèr up the accèss way to thè ehurch wheeled èntrancÈ. Can thè ehureh blns be returnÈd to the Church bln area. and the Rertory waste blns Iwhleh are eurrently slted on the ehureh piopertyl agaln be storèd on the Rectory propèrty. Paul Heneryi Church Warden responded that the decision to move the church bins to their new position was taken before he became a church warden, but it seemed to him to be a very sensible and practical one. He noted that they do not, in any wayi hinder the entrance to, or exit from, the church for those with disabilities or other access issues. Furthermore, they are now positioned much closer to Trinity Street and to the church kitchen and meetin8 place, makin8 It much easier for staff, volunteers and for those who collect the rubbish along Trinity Street itself. There are no current plans to change the position of these biris, or of those used privately by 8ichard and Carole. 2. A question from Mike Bach: The appointment of a member of the Rectorfs familyto a paid post occurred in Ortober and this has been challenging for $ome members of the ¢ongregation. What do the Rertor and chu￿hwarden$ consider to bo the main downsides from having a member of the Rector's family employed by the church, and what a¢tions lif any) can be adopted to mit4gate these. Bill resporhded to this question, saying that in hls opinion there were no downsides to the appointment of Carole as Parish Mission Enabler. and we should be encouraged by her ministry so far which has resulted in iegular door to door visiting of residents in the Paiish as well as the start up of a weekly after school club for children in the Jenny Lind Room. Phil added that it is not uncommon in the secular workplace to have married people or people in a long term relationship working in the same team or in a management position over each other. This simply has to be managed appropriately with other senior people lin our case the Wardens) providing line management support whereas the day-to-day operational decisions are overseen by the SPOLbSe. Page4of8 APCM 22fkd 2022 HOLY TRINITY CHURCH, HEIGHAM, NORWICH rwHOLY TRINITY vKvvILn He also emphasised the fact that Carole had been appointed in a sound and transparent manner which did not involve Richard. He had spoken to at least one of the interviewers who was happy for him to make it clear that they were in no doubt that Carole was a strong candidate for the role and could fully meet the requirements of the job. 3. A qu•stion from Mik• B•ch. Until • f•w y••r• •io a notic•bo•rd in th• Mmtinq Plac• had pirtur• of th• curr•nt PCC m•mb•rs and th•ir nama$. This was h•lpful for being abl• to Tais• matters of concern with th•m. Can the photo and narn•s of curr•nt PCC memb•rs, who are the Trustees of th• church, be again displayod promin•ntly som•wh•r• in th• Meeting Place. Paul Heneryi Warden, responded that at the m05t recent Standing Commtttee it was agreed that, following the elections for new PPC and Warden roles, the noticeboard would be reinstated so that members of the congregation can easily identify both the wardens and current PCC members. all of whom wish to be able to Itsten and respond to members of the congregation at any time. 4. A question from Mike Bach: The February 2022 job descTlPtion for the Parish Mission Enabler role included three directly relevant responsibilities. However. it also included a$ Responsibility number 4 the requirernent "Assist the Rector in the ministry area relating to students". which appears to me to relate to a completely distinct role. What was the background to this additional rémit- who proposed it to bt ineludtd a$ part of the mlsslon enabler role and why was It eonsldered to be relevant to the parlsh mlsglon enabler role? Bill Myall, former Church Warden, responded that both he and Paul are very pleased and 8reatly encouraged by the outreach into the Parish since Carole was appointed to the Post of Parish Mission Enabler. They have seen the development of door to door visiting,. the greater use of the Jenny Lind Room for evan8elism; contacts with children throu8h the After School Club,. tO8ether with several one off events, includin8 the Carol Service with a ho8 roast, and a visit to the Theatre for children to see The Lion the Witch and the Wardrobe; all of which are supported re8ularly at a dedicated prayer meetin8 every other Monday. Bill noted that we really are blessed with a dedicated and very hard-working Rector and his wife, both of whom have a passion to see people in our Parish come to a living faith in Jesus, for which we praise our Heavenly Father. The ministry to students was included in this role at the sug8estion of the then Church Wardens (Andy and Bill), who considered this to be a most important ministry within our Church life. Bill mentioned how worhderful it is to witness many youn8 people coming to, and maturin6 in. faith in Christ. Because of the student population in the Parish it was considered desirable to include this mintstry in the role of the Parish Mission Enabler. In addition. Phil Courtier, warden noted the potentFal underlying issue behind questions about the Rectorfs wife being appointed to this role. Phil brought insight from a previous unsuccessful recruitment to 3 very similar role prior to Richard and Carole's arrival at Holy Trinity. noting that there is a dearth of candidates for these types of roles, and that the current role is for less hours and less renumeration that the previous recruitment. He noted that the Rector's wife had been recruited through a transparent. open and independent process in which Richard was not involved. He also hi8hlighted that the Wardens will continue to Page 5 of8 APCM 22fkd 2022 HOLYTRINITY CHURCH, HEIGHAM, NORWICH rwHOLY TRINITY NORV41CH treat this role in an exceptional manner due to the fact that Carole fills the post, and whi15t Richard will manage the operational aspects, it 15 the Wardens who will be responsible for other rRanagement duties such as appiaisa15 etc. This is not an uncommon sltuation in workplace5 and we are following established approaches to manage it well. Phil highlighted that it would be unwise for the Church to be in a position where giving could be seen to be beins used as a type of leverage to communicate dissatisfaction with individuals or decisions, and reminded us that we are called to be generous and 8rateful 8ivers. He also reminded Church members that The Wardens welcome conversations with people who have concerns. A question from Mike Bach: The up4ront notice for this meeting focussed on the celebration aspects and a proposed brevty (rf approximately 30 minutes. There was no Invltatlon for aetlvé partielpatlon by the chureh mèmbÈr$hlp. I had to sèareh Into an onllne •genda to conflrm that que$tlons would be accepted. albelt they had to be glven In wrltlng •nd by a *•t dat•. Wlll th• R•ctor and Churchw•rd•ng pl••s• commSt that for futur• ma•tings th•y will mak• a cl•4r invitation for qu•gtions in writing prior to th• church annual m*eting and also that they will make it claar that th•r• will also ba an opportunity to rai$e verbal questions during the meeting. Richard responded to this questson, noting that the agenda specifically included an irhvitation to submit questions in advance or at the meeting. noting that if questions can be submitted in advance it is easier to provide a full response. Richard invited any additional questions from those present. l. A question from Mike Hulme: Reflecting on a previous question, Mike encouraged the Wardens to take a wider view of how Church staff members are lirÈe managed. recognising that the PCC members are TTUStees of the organisation. He suggested a ieview of how it is work4ng and how it might be improved. Richard, Phil Courtier and Paul Henery responded to say that the staff team are important and valued, they are happy to have further conversations and to review the arran8ements. They want Holy Trinity to be a really 800d employer. A question from Kevin Barber: The leaflet inviting local people to pay to come to the Jubilee event was misjudged and could put people off and make them feel angry. Richard responded that while we had made a hardship fund available so tickets cotjld be given for free, checked with families with children in the after-school club and made it known in the community that there were free tickets if needed, it is a well-made point that we need to make sure there are no barriers to our welcome, and will take this feedback into account in planning future events. A question from Jo Courtier- Has there been an evaluation to see that the very high spend on books1£7.5k last year from the PCC report) has had a positive impact. noting that not all of the eommunltie$ we servè are readers. Richard and Dave responded that about £1.5k of this spend is on books that are then sold on the bookstall and there is an income stream to offset the spend. The remainder is evan8eli5tic books given out at events, books for small group leaders and for those preparing for teachin8 and leadin8. However it is a large amount and they are happy to review this area of spend. Page6 of 8 APCM 22nd 2022 HOLY TRINITY CHURCH, HEIGHAM, NORWICH rwHOLY TRINITY NVKVVILM 4. A questlon from Cornellus Hardlng-would Rlchard commentfurtheron the prevlous two questlons whlch speak to how the Church conslders and consults In relatlon to people who don't r••d regularly •nd don't havo mon•yto ip•nd. Th• answ•rs $••m to b• th•tth• Chureh ha> h••rd th• polnts, but what •ctlon wlll b• t•k•n. Richard noted that we really do want to make it easy for all to come, we don't always 8et it ri8ht, but we will take these important points into account. R•appointm•nt of Accountants and Ind•p•nd•nt Examin•rs Richard proposed that the firm of Ashton Shaw was reappointed a5 Independent Examir¥ers. As there were no dissenting views, this was agreed. Approval of Minutes of APCM 2021 Minutes of the 5 May 2021 were accepted and would be signed after the meeting as an accurate record. 7. Appointment of Stéwards and Weltomérs Richard shared the names of all those who are stewards and welcomers, and the encouragement of the mix of morning and evening people and of different experiences that the list reflected. It was noted that Margaret Spokes should be Moira Spokes As there were no dissenting views the list was approved, and Richard expressed his thanks to those who serve in this key ministry* the ministry of first impressions. N•w M•mb•rs sinc•APCM 2021 Richard reported that the Electoral Roll total was 241. Since the last APCM15 May 2021118 new people had joined and 25 had left,. an overall r)et decrease of 7 people. Paul named those people who had joined the roll since the last APCM, and then prayed for them. Expre8sion¥ of thanks Richard thanked everyone for coming to thi$ meeting and to the whole Church family. Richard went on to express particular thanks to= Those who volunteer The staff team and also those who have stepped down In the last twelve months pcc David Fairbourn. who has taken over as Safeguarding Officer this year Church Wardens Carole James Finally, Bill expressed thanks on behalf of the Church to all the staff. and to Richard and Carole and James and Anna. for the love they show to the Church family, for their passion for the Gospel and their servant hearted mission. and to Richard for his leadership of the Church. Page 7 of8 APCM 22fkd 2022 HOLYTRINITY CHURCH, HEIGHAM, NORWICH rwHOLY TRINITY I¥VI4YYILM Bill named and prayed for each member of the staff team. Richard concluded the meeting by leading the Grace as a ¢108ing prayer Date of Next APCM To be advised. Page 8 of 8 APCM 22nd 2022 Charity registration number 1132477 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH LEGAL AND ADMINISTRATIVE INFORMATION TrLFStees Mr Philip Courti Dr Thomas Gray Ms Barbara Diake DrAntony Smith Mr Jason Wlson Mr Jonalhan Mason Ms Rosamund O'Donnell Mr Paul Henery Ms NM Russell Ms M Jowilt Ms A Hillman Ms CF Verdon-smilh (Appointed 1 January 2022) (Appoinled 22 May 20221 (Appointed 22 May 20221 (Appoinled 22 May 20221 (Appoinled 22 May 20221 Charity number 1132477 Principal address 110A Trinity Street NoTrwch Norfolk England NR2 2&J Indèpendent examiner &)tiris Chrislophi FCCA Aston Shaw Limited Chartered Certified Accol￿tantS The Uniorb Buikying. 51-59 Rose Lane Norwich Norfolk England NRI 1BY THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH CONTENTS Page Independent examinerfs report Slalemenl of finana8l8clt￿tle$ Balance sheet Notes to the finanaal stalemet)ts 5-19 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM. NORWICH I report lo the Iruslees on my examination of Ihe financial statements of The Parochial Churth Council of the Ecclesiastical Paiish ol Heigham. Norwich (Ihe Charity) lor the year ended 310ecember 2022. Rèsponsibilities and basis ol report As Ihe Iruslees of Ihe Charily you are responsible for the prepwation of Ihe finanaal slalemenls in accordarhce wilh the requirements of the Charilies Aci 2011 (the 2011 Ad). I report in respecl of my examination of the Charivs finanaal statements ￿rried out under seclion 145 of the 2011 Ad. In carrying oul my examination I have followed au the applicable Direct¥)ns given by the Charity Commission undei seclton 14515llbl of Ihe 2011 Act. Independent examln&r's statèment sin￿ the Charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in seclh)n 145 of thé 2011 Act. I confirm that l am qualified to undertake the examinalw because l am a member of ACCA , which is one of the listed bodies. Your allenlion is drawn lo the fact that ihe charity has prepared finan(ial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance wilh the Finanual Reporting Standard applicable in the UK and Republic ol Iieland {FRS 102} in preference to Ihe Accounting and Reporting by Charities.. Slatemenl of Recommended Practice issued on 1 Aprbl 2005 which is referred to in the extant regulations bul has now been withdrawn. l understand IhJl this has been done in order for financial statements lo provide a true and fair view in accordance wilh Generally Accepted A¢¢ounting Prac1)￿ effeclive for reporting periods be9inning on or aftei l January 2015. I have completed rny examination. l Confirm that no malters have ￿rne lo my attenb.on in Connèction with the examination giving me cause lo believe that in any malerial respect.. accoLsnting records were not kept in respecl of Ihe Charty as iequireil by sei*on 130 of the 2011 Act., or the financial slalements do nol wilh those records: or the financial statements do not CoM￿Y with th& applicable requirements con￿rnIng the form and content of a￿￿￿ntS set out in the Charilies (Accounts and Reports) Regulations 2008 other than any requirement that the accoun15 give a true and lair view whith is nol a matter consKleied as part ol an independent examination. I have no concerns and have come across no oiher mallers in conneclion wrth the examination to whith attention should be drawn in this report in ordei lo enable a proper understanding of the financial staletnenls lo be reached. Sotos Christophi FCCA Aston Shaw Limited Charte¥ed Certified AwA)unlants The Union Building. 51-59 Rose Lane Notwi¢h Norfolk NR1 1BY England Dated.. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLYTRINITY CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 UIiT•$trlcted Restricted Endowm*nt funds lunds funds 2022 2022 2022 Total Unreslrlcted Reslrlcted Endowment funds funds funds 2021 2021 2021 Total 2022 2021 Note8 neom• from.. Doi)alioiis aiid legacSes Cliuich activities Incomè from Investments 309,228 4,879 9,443 240 309,468 4,879 9,656 349.968 3,854 11,707 2.995 352,963 3,854 11,739 213 32 Total Income and endowmgnl$ 323,550 240 213 324,003 365.529 2,995 32 368.556 Ex eiidllurè Charilable activities 396,096 1,364 213 397,673 373.567 774 32 374,373 Inveslmenl property cosls Other 4,474 115 4,474 115 3.548 3,548 Total r¢8ource8 expendttd 400,685 1.364 213 402,282 377,115 774 32 377,921 Revaluation galn 29,500 29,500 53,000 53,IX)O Nèt movement In fund8 147.8351 11,1241 148,7591 41,414 2,221 43,635 Net movement In funds 147.6351 11,1241 148,7591 41,414 2,221 43.835 Fund tsalan￿5 al 1 January 2022 758.756 3,053 31,991 793,800 717,342 832 31.991 750.165 Fund balances at 31 December 2022 711,121 1,929 31,991 745,041 758,756 3,053 31,991 793.800 The stalemeiil ol ffinancial activities includes all gains and losses recognised in the year. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 All income and expendilure delive Iiom conlinuing acliwlies. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH BALANCE SHEET AS AT31 DECEMBER 2022 2021 Flx¢d •M•l• Tan9ible 055ds Invesim6nl p¥(wert C8F CtvJr¢h ol Erytsnd Dwil P£covnl 11 12 13 21.373 S12,5ts) 42,818 24.885 483.CQO 42.818 576.691 550.703 Curr•nt aM•ts Doblofs C#sh al bank and in harnl 14 12, 174.519 12.C(Q 239.410 187.215 251 410 er•dltor*'. •rnounts la111r￿ on• ymr 15 (le.e￿? (8.313) Net Cutrenl 85s8Is 168.350 243.097 Tol•l i••ets l•$¥ wrrnt li•bilili 745041 793,800 c￿ts1 ￿ndS Endo￿nI tunds. general Inco(T• furrfl• ResliL1eO luTrts UnreStr￿tod bjn 31.991 1.929 T11.721 3.053 758,756 745.041 793,￿? Thefi cial slaltsl*n￿ w￿e apw¢)ved by the T￿￿teeS on 01¢3123 P._o Mr Phitsp Gwrtior Tru•t¢e Mi pa￿ Hemy THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting pollcl•s Charity Informatlon The Parochial Church Counol ol the Ecdesiaslical Pawish of Heigham. Norwich is a unincorporated charity. 1.1 Accounting convention The financial statements have been prepared in accordance with the Chariws constitution, the Charities Act 2011. FRS 102 "The Finanaal Reporting Standaid applicable in Ihe UK and Republic ol Ireland" I'FRS 102.1 and the Charities SORP 'Accounling and Reporting by Charities.. Slalemenl ol Recommended Practi applicable to charities pieparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" leffeciive 1 January 2019). The Charily is a Public Benefit Entity as defined by FRS 102. Thè Charity has taken advantage of the wovisions in the SORP for charitEs not lo preparè a Slatemenl of Cash Flow5. The financial slatements have departed from the Charities {Ac￿UnIS and Reports} Regulations 2008 only lo the exient required to provide a tme and fail view. Thls departure has involved following the Statement of Recommended Practice for charities applying FRS 102 ralher than Ihe version ol the Statement of Recommended Pra¢l￿e which is referted lo in the RegulatKJns bul which has Sin￿ been wilhdrawn. The financial slalemenls ale prepared in sterfing, which is the functi(trnal currency ol the Charity. Monetary amounls in these financial slatemenls are rounded to the nearesl £. The finanual statemen15 have been prepweil under the historical cost convention, modified to indude thè valuation of fieehold properties and lo indude investment properties and certain finantial instrumen15 al 18ir value. The principal acc4)unting pol￿eS adopted are sel oul below. 1.2 Going concern Al the lime of approving the finanaal stalemenls. the twstees have a reasonable expectation that the Charity has adequate resources to continue in operaiional exislence lor Ihe foreseeable Iijlure. Thus the truslees continue to adopt ihe going concern basis ol accounlin9 in pfeparing Ihe financ4al statements. 1.3 Charitable funds UnrÈslri¢led funds are those funds that are held for spending al Ihè PCC'S disuelion. These indude any further funds, whth the PCC has designated for particulat PUlP05es {-de5ignaled lundsl. Unresiricled funds ¢omprise'. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting policies Iconlinuedl General lunds Funds ol the PCC thal are not subject lo any restriclions regarding their use and are availaNe for application for the general purposes ol Ihe PCC. Tangible rixed assets re5etve Funds set-aside by declsion of the PCC to reflecl monies tied-up in tangible fixed 855els and hence nol readily expendable wilhoul disposal of the ielevant assets. Investment property ieseNe Funds set-aside by d&?sion of pcc to reflect monies tied-up in the investment property and hence nol readity expendable withoul disposal of Ihe inveslmenl property. Training fund Funds sel-aside by de(ision ol the PCC in 2018 lo cover the cos15 over 3 years ol training 8 Children's Worker. The money remaining sn this fund after the two Youth and Children's Workers completed Iheir training was de-designatèd by Ihe PCC in 2022. Fabric fund Funds set-aside by decision of the PCC in 2018 to cover Ihe o)sls ol any one-off or oc(2sional building or lurnishing projeds {designali¢)n clafified by PCC in 2019}. Jenny Lind Funds set-aside by derysion ol the PCC in 2018 to cover the costs of progressing our rninislry projèclfund in the Norlh East of the parish {Jenny Lind and Vauxhall Street area}, including the employment ol start who wll sUPW)rt this minlslry (designation darified by PCC in 20191. In 2021 the PCC'S strategy for progressing Ihis ministry was developed". this is now integral lo the church's overall parish oulreach which is funded from the general funds and no clear plan had emergeil from Ihe slrategy for how Ihe Jenny Lind fund would be used within ils existing designation. The PCC therefo￿ approved the de-designalion ol the Jenny Lind fund and the remaining lunds weie Irarbsleired to the 9eneral funds in 2021. Ongoing ministry in Ihe North East of the parish will be funded from general funds. The donor who had initially provided the (tjnds was consulted and supported this deGiston. Reslrided lunds a￿ those thal are subjeci to speufic tmsls. Foi the purF4)ses of these a￿￿nIs, the funds held unde¢ this heading are the "income lunds" i.e. they fflu5t be spent on Ihe specified purposelsl wlhin a reasonable pèriod of lime. Any balance remaining unspent al the en(5 of eath year must be carried fO￿ard as a balanGÈ on that fund. The PCC does nol usually invesl separalely foi each fund. lthere there is no separate investment. inleiest is apportioned to indiv*Jual funds on an average balance basis. Restricled 'In￿me. funds comprise.. Hardship Fund Donations for the Hardship Fund weie (x>lle¢led during 2020 for the suppori of indiwduals aThJ families within our congregab.on or comfflurhity who are Tn severe hardship. Endowment funds are funds, Ihe capital of which musl be mainlained.. only income aiising from investment of the endowment may be used eilher as feslricled or unreslricied funds depending upon Ihe purpose for which the endowment was established. Endowmenl (unds comprise.. Bransby LegacyAn endowmenl wilh interest earmarked for costs of youlh work. The assets ol Ihe legacy are held on deposit within the CBF Church ol England Deposit Fund. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 A¢ctsunting pollcl•s (Continued) 1A Income Income is recognised when the Charity is le9alty entrfled lo rt after any perf0mlan￿ conditsons have been mel. the amounts be measure£l reliably. and il 15 probablè that income will be receNed. Cxsh donations are recognised on receipt. Othei dortations are recognised once the Charity has been notified ol the donaiion, unless perfo¥mance condilions require delerial of the amount. Income lax recoverable in relation lo donatK)ns ￿ceiVed under GiftAid or deeds of (Xbvenant is recognised at Ihe lime of Ihe donation. Legaues are recognised on receipt or olherwse if the Charily has been notified ol an impending distribution, the amount is known. and receipl is expeded. If the 8mount is nol known. the legacy is treated as a contingent asset. Planned giving receivable under Gift Aid is iecognised onty when recetved. Income tax Tecoverable on GiftAid donations is recognised when the income lo whbch il ielales is received. l.S Expènditure Expendilure is rec￿niSed ¢)n(2 Iheie is a legal or conslructive obligation lo Ir8n5fer economic benefit to a third party, it is probable Ihal a Iiansfer of econom￿ benefiis will be required in setllemenl. and the 8mounl of the obligation can be measured ¥eliably. Expenditure is ¢lassified by acti￿ty. The i¥)51s of ea(* a¢tMty ate madè up of the total ol direct costs and shared wst5. including SUPPOrt costs inVo￿ed in undertaking each adity. Direcl costs attftbutable to a single activity are allocated ijireclly to that acimty. Shaied costs which contribute lo more than one activity and supporl costs which are n(Trt attribulable lo a single aclivily are apportioned be￿een Ih05e adiwlies on a basis consistent with the use of resources. Central siaff costs afe allocated on the basis of linie spent. and depreciation charges are allocated on the portion ol thè asset's use. Grants and donations a￿ aco)unled for when paid over. or when awarded. if ihat award ueates a binding obligation on the PCC. The diocesan parish share is accovnled for when paid. Because it is not a legal liability, any paiish share unpahl at 31 December is not prowided in these financial statements excepl lo Ihe exlenl that the PCG has resolved lo pay Ihe shortlall. All other expendiluie is generally rec(vJnised when il is incurred and is accounted lor 9rtsss. 1.6 Tangible fixed a$set$ Tangible fixed assels are initially measured al c4)st and subsequendy mèasured at cosl or valuat￿n, nel of dÈpre(>alion and any impairmenl losses. Depreciation is recognised so as lo write off the ￿st or Valuat￿ of assets less Iheir residual values over Iheii useful livès on the folltswing bases.. Freehold improvements Other office equipment 10% Sliaighl Line 25% Slraight Line The gain or loss arisin9 or4 the disposal of an asset is detemined as the difference be￿een the sale pfo¢eeds and the carrying value of Ihe asset, and is recognised in Ihè slatemenl o(financaal activslies. 1.7 Investment properties Investment propeFties for whid) lair value can be measured reliabty withoul undue ¢osl or eftort are measured al fair value al each reporting dale wilh d)anges in fair value recognised in 'net gains l Qossesl on investments, in the SOFA. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 A¢¢ountlng pollcl•s (Continued) 1.8 Impaimient of fixed assets Al each reporting end dale. Ihe Charity rekiews the carrying amounls ol ils tangible assels to determine whether there is any indulion Ihal those assets have surtered an impairmenl loss. If any such indicatio 9￿st5, thè recoverable amounl of the assel is estimated in order to deleimine the exient ol the impairment loss {if any). 1.9 Cash and cash ¢quivalents Cash and cash equivalents include cash in hand, deposiis held al call with bank5. other short-lem liquid investments wlh original malvrrties of three months or less. and bank overdlafts. Bank overdrafts 8re shown within borrowings in ￿{rent liabilib"es. 1.10 Finan¢lal instruments The Charity has elected lo apply the wovisions of Se¢tion 11 'Basic Finanaal Instrumenls. and Section 12 'Other Finanaal Insirumenls Issues. ol FRS 102 to all of its fjnanaal inslwmenls. Financial instruments are recognised in Ihe Charitys balance sheel when the Charity becomes party to ihe contractual provisions of Ihè instrumenl. Financial assels and liabilities are offsel, with net amounts presented in the finanual slalemenls. when Ihere is a legal￿ enforceable ii9ht to set olf the Feeogrbised amounts and Ihere is an intention lo settle on a nel basis Of to realise the asset and setlle the liability simultaneously. Basffc finaneial assets Basic finaniial assets, which include deblors and ￿5h and bank ba￿nces, are initially measured al Iransa¢tion price induding Iransact*on costs and are subsequenuy cairied at amortised cost using the effeciive inleiesl method unless the arrangement constilutes a financing tran5aciion. where the transaclion is measured al the present value of the lulure receipts discounted al a market 18le of interest. Finan¢ial assets classified as receivable within one year are not amortised. Baslc Ilnanclal Ilabilities Basic financial liabilities. including Creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a finan¢Ang transactKbn. where the debt insirumenl is measured al ihe present value of Ihe future payments discounted al a market iale of irhterest. Financial liabilities classified as payable wbthin one year are not amortised. Debt instiuments are subsequently carried at amoriised cost. usin9 Ihe effeclive snlecesl rale melhod. Trade creditors are obli93tions to pay lor goods or setvices that have been acquired in Ihe ordinary course of operalion5 from supplieis. Amounts payable are dassified as wrrenl liabilities if payment is due within one year or les5. If nol. they are piesented as non-current liabilities. Trade creditors are recognised anitially at transadion price and sub5equenlty measured at amortised ¢osl using Ihe effective interesl method. Derecognition of linancial liabililies Financial liabililies are derecognised when the Charity's contradual obli9ations expire oc are discharged or cancelled. 1.11 Employee benefits The cost ol any unused hol￿aY enbtlemenl is recognised in the perk)d hri whth the employee's 5eNices are ceived. Termination benefits ale iecognised immediatety as an expense when Ihe Charsty is demonstrably committed lo lemiinate the employment of an enwl¢)yee w to ptOVKle termination ber*fils. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Aecounting policies (Continued) 1.12 Retiremènt ben•fits The charity offers membership of a defined contribution pension scheme lo rts employees. Contributions payable are charged in the Slalemenl ol Financial Aclivilies in the period to which they relate. The charity has no respon&bilily for Ihe managemènt ol ihe pension scheme, which is prowded by a third party. 1.13 Volurtt¢•rAetivltlos A large amount of aciivities wn by Ihe church are slaffed by volunleeis who give ol their lime and resources. This help is unquanbf￿b1e bul wilhgul it the church could t￿1 continue lo pursue tts work. Donations and l*ya¢les Unrestrlcted Restricted funds funds Total un￿sir1CLed Resliicled funds funds Toial 2022 2022 2022 2021 2021 2021 Giving- standing orders Giving- Sunday colleciions Giving - olhei planned Giving - othec Income tax recoveiable (Gift Aid) Grants Legacies Teceived 231,701 231.701 254.103 254.103 2,344 10,678 8,059 1,345 15.717 18.791 1.345 15,717 21,261 10,678 8,281 222 2.470 50.891 5.555 18 50,909 5,555 56.125 225 3.662 525 56,650 225 3,662 309.228 240 309.468 349.968 2,995 352,%3 Charitabla activitiès Charitable Charitable Income Income 2022 2021 Wedding & funeral feès Church & hall hire Other receipts 1,160 2.230 1.489 885 1,050 1,919 4.879 3.854 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Other trading activities Unrestricted Endowment funds funds general 2022 Total Uniestricted Endowment lunds funds general 2021 Total 2022 2022 2021 2021 Rental income126 Tfinity Slreetl Inlerest received 9,200 243 9.200 456 11.670 37 11,670 69 213 Other trading activitses 9.443 213 11.707 32 11,739 10- THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLYTRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Charltable acllvlllès R•$trl¢led Funds 2022 Endowm•nl funds 2022 Total 2022 2022 2021 Staff costs Deprecialion'and impairment Misslon- Local outreach Pension cosls Mainleiiance ol buildings and equSpmei)I Events & hospilalily Books Jei)ny Lind property rent81 Dlocesaii parish sharg Ulililies Ilighl, heal and walerl Young peoplo's aclivilies Slaff/¢lergy expei)sès Training Olher expenditure Music Insurance Office costs, advertlsing, IT and telephone Auounlancy assurance lees Payroll gnd HR support Other groups acliviles 130,214 16,050 3,574 5,062 39,302 5,420 5,025 6,543 90,000 18,515 995 5,015 4,329 3,667 1,535 4.627 12,985 1,716 2.515 2,135 213 130,427 16,050 4,938 5,062 39,302 5,420 5,025 6,543 90,000 18,515 995 5,015 4,329 3,667 1,535 4,627 12,985 1,716 2,515 2,135 125,266 13,160 4,304 4.611 30,976 1,475 7,5S1 6.533 90.000 10,169 1,494 5,828 9.742 3.980 1.463 4,522 9.781 1,560 2.623 2.263 1.364 359,224 1,364 213 360.801 337,301 Rental properly expenses 4.474 4,474 3,548 3G3,698 1,364 213 365,275 340,849 Analysi3 by fund THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLYTRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Charitable actlvltles Icontlnuodl Unreslricled funds Reslricled funds Endowment funds - general 363.698 363,698 1,364 213 340,043 774 32 1,364 213 363,698 1,364 365,275 340,849 12- THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Grants payable 2022 2021 M>ssion 9ranls- individual partners 25,272 24,272 Mission granls- age￿1&$ 11,600 12,800 36.872 37,072 Othèr Unrestricted funds Total 2022 2021 Nel loss on disposal of tangible frxed assets 115 115 Diocesan Parish Share The parish share allocated to the PCC for 2022 was £￿.0(￿)I2021 £90,000). This reflects Ihe overall cost of clergy within the Diocese and a melh(Trd of allo¢ab"on based upon two elements, Ihe actual cosl ol ministry within a benefice (which lor Holy Trinrty equates lo the parish) and a conlribution to the cost of mission and ministry across the Di¢)¢ese. In 2022 the PCC paid rts full £￿.0￿ parish sha￿(2021 paid £90,000 in full). The Di0￿Se ha$ agreed lo requesl a parish share 81 Ihe same level as Ihal in 2022 (£90.0001 foT the year ending 31 December 2023. Employèts The 8vera9e monthly number ol employees durirtsJ the year was.. 2022 Number 2021 Number Church adiwlies Management and administraiion Total 13- THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Employaes (Continuèd) Employment costs 2022 2021 Wages and salaries Othei pens￿￿ cnsts 130.227 5,062 125.266 4,611 135,289 129,877 During the year the PCC employed the following staff. Iwo ministry assistants {one appoinledAugusll. two yovlh and children's workers, a caretaker Oeft ApriD. a part-limè deaner {appoinled Seplemberl. a chLsrch adminislralor (appointed February), a part-lime administrator. a part-b.me organist and a part-time parish mission enablei. PCC Members and Related Partles There was no remune¥alion or other benefits PaKI to PCC members in Iheir cap8(xty 85 members lor the year ended 31st December 2022 nor for the yeai ended 31st December 2021. During the year the lollow5ng disclosable transactions ocwrred in respect of PCC mernbers. persons closety connected lo them or other related parties.. A salary was paid lo Iwo PCC members or relaled parties duwing Ihe year lo 31st December 2022.. Mr D Appleton {PCC treasurer). 8dministiator- £8,221 12021 £7,860) Miss A Hillman (PCC member from May 20221. minislry a55islanl". £20.37212021 NIA} Mrs C James Iwif? of PCC chair), parish mission enabler.. £9.51412021 £2,902) In connection with Ihe aclivities of ihe Church, PCC membets were ieimbuised incidèntsl expenses incurred in the couise of Ihe year. The￿ were no èmployees whose annual remuneralw)n was more than £60.1)00. 10 Independent Examinerfs Remunèyatlon The independenl examinerfs remuneialion amounts to an independenl examination fee of £1.716 12021 £1.5601 and payroll servi￿5 of £99612021 £1.062}. the lallef of which are included wlhin 'Payroll and HR Supporl.. 14- THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLYTRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 11 Tangible fixed assets Fre4hold Olhor offlcè ImproveD)ents equlpm?Trt Total Cost Al 1 January 2022 Additions Disposals 61.125 84.591 12.652 148SI 145,716 12,652 {4661 Al 31 December 2022 61.125 96,777 157.902 Depreciation and impaimient Al 1 January 2022 Depreciation charged in the year Eliminated in respect of dTrsposals 57.147 1,987 63,684 14,063 {352) 120.831 16.050 13521 Al 31 Dècember 2022 59.134 77.395 136,529 Carrying amount At 31 December 2022 19.382 21,373 At 31 Oecember 2021 3,978 20.907 24,885 12 Investment property 2022 Fair value Al 1 January 2022 Net gains or lossès through lair value adjuslmenls 483,0 29,500 Al 31 December 2022 512.500 In December 2022, the investment property. being the house al 26 Trinrty Slieel. wa5 formally valued by a local agen¢y lo be approximately £500.000- £525.000. ￿th Ihis in mind. members ol the PCC approved a valuation for this PFoperty of £512.500 as at December 2022. The net book value of the investment property is attributable lo the investment fund. 2022 2021 Freehold Property 512,500 483.000 512,5CX) 483,000 15- THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINiff CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 13 CBF chU￿h of England Deposit Fund At 1 January 2022 and at 31 Decèmber 2022 42,818 Funds held on deposit includè amounls allribulable to the Bransby Legacy. 14 Debtors 2022 2021 Amounts falling due within one year: Income tax recoverable on GiftAwJ donatKJns Other deblors Prepaymenls and accrued ￿coMe 5.721 205 6.770 4,512 1,928 5.560 12,696 12,000 15 Creditors.. amounts falling due within one year 2022 2021 Other cxeditors 18,865 8,313 16- THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 16 Analysls of net as$&ts beiween funds Unre8trScted funds 2022 Restrlcted Endowmènt fund8 funds 2022 2022 Total Unreslricled Reslricled Endowment luiids funds funds 2021 2021 2021 Total 2022 2021 Fund balances al 31 December 2022 are repiesenled by.. Tai)gible assets Investment properties CBF Church ol England Deposit Fund Current asselsllliabillliesl 21,373 512,500 21.373 512.500 24,885 483.000 24.885 483,000 10,827 166,421 31.991 42.818 168.350 10.827 240.043 31.991 42.818 243.097 1.929 3,054 711,121 1,929 31.991 745.041 758,755 3,054 31,991 793.800 17 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 17 Movement In unrestrlcted funds Tangible ffixed assets reservelgeneral funds and Fabric Fund- transfer lo matth Ihe nel value lied up in tangiblè fixed assets 2,986 Fabric Fund (Chaiis and scieenl 16.384} Training Fund {de-designab"on approved by PCC) 12.833) General funds 6,231 Nel Total 18 Given to Mission and Social Action for the Parochial Church Council of Holy Trinity Church for the year ended 31 December 2022 Total 2022 Total 2021 Individuals: SIM - Penny Bakewell WBT- Tony and Carol Smith WEC- Colin 8earup Stewardship- Rachel Spencer UCCF - Rosie O'Donnell MAF - Nathanael Smith UCCF- Charmyn Ng 4,349 4,182 3,049 8,339 4.111 2,591 8,673 S.475 4.195 2.080 5LK) 25,272 24,272 National Agencies.. CPAS Friends International UCCF Church of England Evangelical Council Global Leadership Network I,ILYJ I,i(MJ I,ioo 1,100 200 2,800 Local Organisations: English + Magdalen Project Norwich Youth for Christ UEA Christian Union 6.000 1.100 I,l(K) 600 8,800 i.ioo i.ioo 600 8,8 Total 36.872 37,072 18- THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HEIGHAM, NORWICH HOLY TRINITY CHURCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 18 (Continued) 19-