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2022-12-31-accounts

Annual Report and Financial Statement

of

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL’S, CAMBERLEY

(Registered Charity Number: 1132837)

For the year ended 31 December 2022

St Paul’s Church, Camberley Crawley Ridge Camberley Surrey GU15 2AD

Incumbent: Reverend Tom Darwent

Bankers:

National Westminster Bank 45 Park Street Camberley Surrey GU15 3PA

Independent Examiner: A M Skilton ACA Brewers Chartered Accountants Bourne House Queen Street Gomshall Surrey GU5 9LY

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Contents Contents
1.
Introduction .............................................................................................................................................................. 3
2.
Aim and Purposes ..................................................................................................................................................... 3
3.
Objectives and Activities ........................................................................................................................................... 3
3.1.
Objectives .......................................................................................................................................................... 3
3.2.
Activities ............................................................................................................................................................ 3
4.
Achievements and Performance ............................................................................................................................... 4
5.
Finance Review ....................................................................................................................................................... 13
6.
Structure, Governance and Management .............................................................................................................. 15
6.1
Governance and Constitution ......................................................................................................................... 15
6.2
Organisational Structure ................................................................................................................................. 15
6.3
Trustee Transactions ....................................................................................................................................... 17
7.
Administrative Information..................................................................................................................................... 17
7.1
Background ..................................................................................................................................................... 17
7.2
Contact information ........................................................................................................................................ 18
7.3
Parochial Church Council (PCC) Membership ................................................................................................. 18
7.4
Statement of Responsibilities of Members of the PCC ................................................................................... 19
7.5
Advisors to the PCC ......................................................................................................................................... 19
Independent Examiner’s Report to the members of the Parochial Church Council of the Ecclesiastical Parish of St
Paul’s Camberley ............................................................................................................................................................. 20
Statement of Financial Activities at 31 December 2022 ................................................................................................. 21
Balance Sheet at 31 December 2022 .............................................................................................................................. 22
Notes to the Financial Statements for the Year Ended 31 December 2022 ................................................................... 23

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1. Introduction

The Annual Report of the Trustees and financial statements have been prepared in accordance with the accounting policies set out in notes to the financial statements. They comply with

2. Aim and Purposes

The Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent and the clergy team in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical, within the ecclesiastical parish. It is also responsible for the maintenance of the Parish Church buildings, including the Church Centre, Church Hall and the property Cornerways.

3. Objectives and Activities

3.1. Objectives

As a Church, our objectives are that we seek to experience Jesus in the following ways:

We had the following main objectives for the year as we sought to build on our successful reopening, following the pandemic:

3.2. Activities

Members of the PCC are aware of the Charity Commission guidance on public benefit in the Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity.

The PCC believes that promoting the work of the Church of England within the Parish provides a public benefit through:

The activities of the Church are undertaken through a series of coordinated Ministry Groups, under the governance of the PCC, with the Mission Committee providing recommendations on external giving and a Finance Committee reviewing budgets, income and expenditure to provide recommendations to the PCC.

In addition, St Paul’s is supporting the new Church plant at Deepcut, which has been meeting in the new Mindenhurst School while St Barbara’s is refurbished. For the time being, St Barbara’s is operating under

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the umbrella of the St Paul’s charity, with its own Leadership Team represented on the PCC, so this report consolidates the results from both churches.

4. Achievements and Performance

Church plant at St Barbara’s Mindenhurst

St Barbara’s has the vision to be a Christ Centred, Mission-Shaped, Visible & Accessible Church.

St Barbara’s has been focusing its activities in three vision priorities: Connect, Grow and Serve . Although initially hampered by the pandemic, the church managed to Connect with the community by visiting those moving into the new housing estate of Mindenhurst and providing pastoral care to the settled Deepcut community. Growing (in maturity and number) through outreach and the Sunday services in person and online. And, Serving the community by closely working with the Community Liaison Group (CLG) that consists of the Skanska (the developers), Defence Infrastructure Organisation (DIO), local councillors and the church.

St Barbara’s Church Deepcut operates under a Bishop’s Mission Order (BMO) and it reports regularly to the Diocesan Programme Board. The church is led by a Minister in Charge (Revd Daniel Natnael) and is supported by the elected Leadership Team, Diocesan Mission Enabling Team, as well as the mother church of St Paul’s Camberley.

After a wobbly start, partly due to the COVID-19 pandemic back in 2020, the church is now fulfilling its mission priorities of connecting, growing, and serving. Although the church community is waiting for the old Garrison Church of St Barbara to be fully refurbished and a church hall built, the availability of a new primary school in the community has proved to be a brilliant temporary venue for the church. The sole use of the building allowed the church to have a ‘permanent’ set up of the worship area, use of the building for Mums and Toddlers, the weekly coffee morning, Alpha courses, as well as office and meeting room space for the Minister in Charge.

The school has also helped with the initial difficulty in integrating the original small civilian congregation of the Garrison Church with the church planting team. The new ‘neutral’ venue gave full freedom to design a worship, discipleship and outreach activates fit for the context and the 21st century with space to appeal to all tastes. It also shifted our focus from the building to the mission of the church, a change we might otherwise have struggled to make.

The church has now grown from about 20 when it began to around 80 regular worshippers on a Sunday. This includes a number joining from St Paul’s, families and individuals have joined from other local villages, a number from the local community who were not previously going to church have started attending too, some having first come through one of the community outreach events.

As well as Sundays, around 140 individuals come through its doors for the various weekly outreach activities run by the church.

In the Spring of 2022 the congregation has been further increased by up to 30 asylum seekers living at the nearby Lakeside Hotel & Conference Centre. Although there were language, cultural and other practical challenges to begin with, most of these challenges were overcome and the arrival of the asylum seekers has been a real blessing to the church.

The Church also responded to the need of the Deanery by hosting a Deanery Alpha Course with over 50 participants, the majority coming from St Barbara’s. The course was run in three languages: English, Farsi and Spanish.

It is anticipated that the school venue will not be available after mid-2023, so an alternative venue will have to be used until the refurbished church and its new hall are available towards the end of 2024.

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Ministry Group - Worship and Church Community

The purpose of the group is twofold:

In terms of the former we had three strong series, starting by looking at Luke’s Gospel in the Spring. This focussed on how following Jesus is better than living any other way, adopting a fresh approach to familiar passages. In the Summer we revisited our values as a church through the Blueprint series, as a sort of induction to the church for newer members and a refresher for longer-standing ones. In the autumn we began a two term series on 1 Corinthians, which we had identified as having particular relevance for our cultural moment in the UK today.

No major changes were planned or implemented for our worship services over the year, but we did introduce a new service liturgy and monthly choir for the 9am congregation which were both very well received. We also looked to build back our Easter and Christmas numbers, towards 2019 levels, and we were partially successful in this. At 10.30am we successfully consolidated the new host-teams and pre- and post-service hospitality, which were launched at the end of 2021.

In terms of church community, we had another successful Together event, this time just on a Sunday from 10am-6pm. We had a number of other successful social gatherings, including picnics and starting termly Men’s Breakfasts and men’s curry nights which were very well attended. Oasis – our main outreach to seniors - also continued to grow and flourish, whilst we relocated and rebranded our weekly coffee morning, which dramatically increased numbers. We had two very well attended and appreciated welcome lunches, as we integrated large numbers of new members. Overall we are at around 85-90% of prepandemic attendance levels, much better than the diocesan or national average, and this is despite having sent 25+ members to the Deepcut church plant. We have also got younger as a church, with our new arrivals being generally younger than those who have moved on.

Ministry Group – Children, Youth and Families

The purpose of this ministry group is to make St Paul’s a place where our children and young people belong and connect with each other and with Jesus. An important part of this is creating spaces for them to grow in their faith and opportunities for them to serve and use their God given abilities.

This has been made successful by the commitment of so many volunteers on our kids and youth teams. During the year, Bethany Larby completed her first full year at St Paul’s leading the 0-11s ministry in her role as Children & Families Pastor. She has continued to build on that foundation across the Autumn term, connecting with lots of new families and children across the church groups and schools. We are very grateful for all the work our Youth Pastor, Ben Barnes, did in leading the youth ministry for the first two terms of 2022. Since Ben moved on to another church in August 2022, Sophie Lovesmith oversaw the youth ministry which was wonderful in terms of making sure the momentum of young people coming and feeling connected to our church could continue. Alongside her leadership, Joe Lloyd has also been invaluable across the year as our Assistant Youth Pastor, helping lead the youth ministry and being a constant for the young people whilst the change of leadership took place.

St Paul’s Kids

Sunday Morning Groups (0-11s)

The children have groups during the 10.30am worship service every Sunday of the month except for the third Sunday when there is an all-age service. It has been really encouraging across the year to see how making the first fifteen minutes of the service engaging for the children – having a weekly action song which the kids help lead, getting them helping with the birthday pencils and sharing in the celebration slot,

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and children praying for the adults in the service – has helped them feel seen and valued as part of our intergenerational church. We have also started letting the children return to the service before the end and having them (as well as the adults) share what they have learnt.

There is a creche for 0-3s, a group for 4-7s and a group for 7-11s. During the groups they follow the same themes and Bible stories as the adults to help aid conversations with their families at home afterwards. Every session has four key elements – a Bible story, prayer time, worship songs and a mission for the week. On average we have around 15-20 children attending the groups on a Sunday.

Tots Praise (0-5s)

Tots Praise has been a huge success, with numbers steadily increasing across the year. The group has an average of 15-20 children attending, plus their parents/carers. We have 30 minutes of upfront led toddler worship, followed by toys and chat over refreshments. It has been fantastic to see the families engaging so well with the worship songs and interactive Bible stories, with lots saying it is the highlight of their week. Lots of these families have also gone on to attend an event or Christmas service.

Baby & Toddler Group (0-5s)

Baby and Toddler Group has been a successful space again last year for seeing families from the community come along and enjoy being in the church space. Janet and the team put out lots of games, toys, a weekly craft and refreshments to enjoy, and there has been lovely feedback from those attending. On average there are around 20-25 attending each week, with 48 on the books for the year.

Youth Café (9-11s)

We have seen lots of children from Crawley Ridge enjoying attending our after-school Youth Café. It is a safe place for them to spend time with their friends and get to know the volunteers on the team. On average we have around 20 young people attending and the children are keen to invite their friends. Each week we have games, drawing, consoles, pool table, table tennis, activities and refreshments (fruit and toast). Our Christmas end of term silent disco was especially enjoyed by the group and team!

Primary Schools

The links with all of our three schools in the parish has been especially strong this year. Bethany goes in regularly to Prior Heath Infants, Crawley Ridge Infants and Crawley Ridge Junior schools to lead Bible based assemblies for the whole school. Alongside this, she is regularly invited to go into the staff room afterwards which has resulted in being able to know the staff better and strengthen the relationship with the schools.

A highlight of the schools ministry across 2022 has been that all three have done a trip to the church for a talk, look around the building and activities on a theme. Both staff and pupils seemed to really enjoy their time and want to do them again next year. Also, it has been good to host Crawley Ridge Junior school for their Year 6 leavers service and whole school carol service, at which Bethany gave a message.

Nursery

The links with the new nursery at St Paul’s are encouraging – they enjoyed attending the Light Party, and for the second part of the winter term Bethany has been going in every Wednesday to lead a mini–Tots Praise session for the nursery children, including worship songs and a Bible story.

Holiday Club

We held our first Holiday Club in a couple of years again since lockdowns have happened. It was on the theme of the popular Disney film ‘Encanto’ and was attended by around 90 children. It was an amazing event, with a wonderful team of volunteers leading workshops, groups, upfront time and registration. We ended on a high, with a service for families of the children to come along to and a BBQ in the garden area, which was a lovely way for the church family to chat with all the families who had attended the club.

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Family Events

Every term we held a family event, seeing families from the church, local schools, nursery, community and toddler groups coming along. Ben led a very successful Pancake Party in March, with special thanks to the Bradburys for making sure all the guests were well fed! We then had a new event led by Bethany on Good Friday for families in the form of an Easter Trail, where families explored the Easter story through interactive stations along the trail, ending in an Easter café. In October we had our Light Party which was led by Sophie, Joe & Oli, with a ‘neon’ theme and was very popular. Finally, we had our Advent Window Trail for families to walk around the local houses, with beautiful window designs by Laure Wasser, who was visiting from Switzerland.

St Paul’s Youth

Sunday Youth (11-18s)

At the beginning of 2022 the youth continued to meet on a Sunday morning during the 10.30am service to read the Bible, discuss what it said and how they could apply it to their lives. However, it became clear that perhaps the morning timings didn’t suit the majority of teenagers, and so for the second half of the Summer term this group was moved to Sunday evenings. This was a really successful decision, as it went from an average of 2-3 attending in the mornings, to an average of 7-10 attending in the evenings. Some of the youth were also given roles on Host, worship and kids teams on a Sunday morning to help those coming along to that to still feel a part of that service.

In the Autumn we hosted a Youth Alpha course together with other local churches. In November it was exciting to see this lead into a Confirmation service at St Paul’s, where some of the youth were confirmed.

Friday Youth Group (11-18s)

The youth group meets on Friday night between 7 and 9pm in term time, with an average of 10 to 15 young people attending each week. The group is largely aimed at unchurched young people and is an open-access drop-in social space. We provide a wide array of activities such as arts and crafts, sports, games consoles, board and card games and spaces to hangout and chat together. Between the summer and winter terms it has been encouraging that some of previous Year 6 members of youth café have made the transition to this youth group now that they are in Year 7.

Secondary Schools

The team at St Paul’s have continued to be involved in schools ministry at our local secondary schools – Collingwood College, Kings International College and Tomlinscote School. Ben, Sophie and Joe have been regularly going into the schools to assist CYFC with assemblies, lessons, lunch clubs and mentoring across the year. Between them they do one-to one mentoring with an average of 5 young people a week.

The POINT

The POINT is a monthly youth worship event for young people in school Years 7-13 around Surrey Heath, run in partnership with CYFC and other youth leaders from Camberley. Numbers have been growing steadily to around 50-60 young people a month from local schools, churches and the community. Running it on a Friday night has seen the young people attending youth club on the other weeks also coming to the POINT, which is really encouraging. It was good to see young people from St Paul’s and the POINT going to CYFC’s weekend away. Joe served on the weekend away and it was amazing to hear that two of the youth from St Paul’s, along with others, made a commitment to faith on that weekend. The year ended on a high with a silent disco to end the term at the Christmas session.

Ministry Group – Prayer and Spirituality

The purpose of the Prayer and Spirituality Ministry Group is:

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Building on the prayer initiatives of 2021, as the country re-established normal community contact, the corporate prayer life of the church has been maintained and has continued to flourish through 2022.

Prayers for Healing (PfH) services, on the second Sunday of the month, were re-launched in January. The team of pray-ers available had been diminished, with some longstanding members having to lay down their participation over the lockdowns, but during the year new members were added. By January 2023 the take up for the ministry during the 10.30am service had returned to pre-pandemic levels. During the year two prayer ministry training events were held: the first, an in-house training morning at St Paul’s in February; the second, a joint training event, organised with St Peter’s Frimley and St Barbara’s Deepcut, held at St Peter’s in September when Elizabeth Knifton the Diocesan lead for the Healing Ministry came to run a training day.

Throughout the year, the evening Hour@Prayer prayer meetings have continued once or twice monthly; the majority, in contrast to the previous year, face-to-face gatherings. The mid-week Pray@7 (7am every Wednesday morning in the welcome area at St Paul’s, open to any church member with a heart for prayer) has continued to give prayer support for all aspects of our church life, praying also for both local and national issues.

Just after Easter 2022, a prayer survey was undertaken. Eighty-seven church members responded, with real honesty about their feelings and struggles regarding involvement with the corporate prayer life of the church. The anonymous responses were shared with the Ministry Co-ordinators and leadership team, and have been, and will be, useful with planning going forward.

The church once again took part in the national Thy Kingdom Come prayer initiative: 26[th] May to 5[th] June. There was only one corporate prayer event this year, alongside the call to Pray for Five throughout, as there was a clash with the celebrations and events of the late Queen’s platinum jubilee and the four day bank holiday weekend.

Gentle prayer ministry continued to be offered at the monthly Oasis gatherings , the monthly daytime event for all ages. This was available in the Still Waters quiet space, and was well used throughout the year.

Prayer in Lifegroups was a mainstay, as ever, with church members supporting each other in prayer as they faced the events of 2022. The Prayer Chain (our confidential e-mail group of prayer warriors for situations requiring urgent prayer) continued to be used frequently.

During the first 3 months of 2022, Healing on the Streets continued to take place on Saturday afternoons in Park Street, providing a means of offering Holy Spirit led care to the local community, church members of St Paul’s and St Barbara’s working alongside members from Camberley & Bagshot Catholic Parish. Having marked the 11[th] anniversary of the ministry starting, during the summer the ministry ceased for the time being.

In October a trial Prayer Breakfast took place attended by 29 of the church family, invited because of their previous involvement in the corporate prayer life of the church. It was a good time of fellowship, but also proved an enjoyable vehicle for facilitating prayer and listening to the Holy Spirit. The results of the prayer survey were used to prompt prayer for our church fellowship.

We want to praise God for, and celebrate, the significant increase in the involvement of our children and youth in the public prayer life of the church through 2022.

Aspirations for 2023 include working toward having prayer ministry available for services each Sunday, restarting the P rayer Ladder in electronic format, repeating the Prayer Breakfast , and holding an evening given over to Holy Spirit led prayer and worship.

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Ministry Group – Discipleship and Pastoral Care

During 2022 , 9 of our 10 Lifegroups were able to resume their regular meetings in person. One chose to remain an online group in order to accommodate the needs of members who found travelling difficult. For most groups this has been a year of consolidation and many have chosen to carry on studying questions linked to the Sunday sermons. Around 150 church members still belong to these weekly Bible Study and Prayer groups.

With many new people coming to our services each Sunday, there was a Lifegroup Refresh in September when people were given the opportunity to change groups or join for the first time. Although overshadowed by national events (it was the week when the Queen died) this did result in some new people joining Lifegroups. More will need to be done to grow our total number of Lifegroups in 2023 to help cater for the new people now coming to church.

In the autumn of 2022, an additional responsibility for the pastoral care of church members in times of need was transferred to this ministry area. Since then some progress has been made in looking at how we care for people at the moment, how we could improve and in starting to recruit a new Care Team to start work in Spring 2023.

Ministry Group – Evangelism and Community Engagement

The purpose of the Community Engagement group in “Bringing, compassion, service and the love of Jesus to those in need of help in Camberley and seeing lives transformed” has been combined with the Evangelism activities.

A key objective has been to build relationships with all leaders of community initiatives.

Connections with those running community services in Camberley have been successful and again sharing of information and mutual promotions of our service providers has been a popular avenue to pursue. We have therefore included Connect Counselling in the St Paul’s revamped website and highlighted all of the services and contacts for each service on the site. Introductions have been forged with Hope Hub; Connect Counselling; Surrey Heath County Council; Citizens Advice Bureau; Churches Together forum and individual incumbents.

A successful marriage refresh course was held in St Paul’s Church in July 2022. It was attended by those within the church and also from the community. We had 20 people in total attending and aim to run a second marriage refresh in 2023.

We have held a series of lunchtime meetings with the heads of all the community services including the Hope Hub, Connect Counselling, Citizen’s Advice, Frontline, The Besom and the Addiction abuse course (Recovery course) leader.

An initiative that was held favourably by Churches Together group was to erect banners outside of all churches to say ‘Pray for Camberley ‘. These banners are now displayed across all the churches in Camberley.

The banner is to show a solidarity and unity of Churches Together. It continues to saturate the town with the message of hope.

All the services such as The Besom, Frontline, Hope Hub and Connect Counselling have been maxed out this year but all seem to be well funded.

Connect Counselling have recently appointed a new CEO, Emma Laporte who is beginning to make really excellent strides to shape and lift the service. They are financially sound but looking for more funding. The staff team recently enjoyed an away day, the first of a kind which I’m told was incredibly beneficial.

Frontline has seen a change in management and a newly appointed lead. Steven Cutler is now the senior coordinator for this service.

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Much of this work involves churches working together with one taking the lead and the others supporting. St Paul’s and the churches in Camberley provide a significant element of the support provided to the local community, as resources allow.

The listening service was disbanded early on in 2022. We have trained a new group of listeners and the plan is to launch the new service in February 2023. A designed post card will be available highlighting all of the community services which connect to St Pauls, this will also be available from February 2023.

Ministry group – Operations

The purpose of the operations team is to:

As a relatively new ministry group, much of the last year has been spent understanding how the church functions at an operational and procedural level. This consultative approach, across the wide breadth of ministry areas, has built a foundation of understanding from which, in collaboration with ministry group leaders, positive improvements can now be scheduled.

In particular, technology is now being used more effectively as a collaborative tool within the life of the church to both drive operational efficiency and creative development. The use of Church Hubb has now been extended to include member management, and will be expanded over the course of 2023 to support our rota management, room bookings and child registration processes. We will continue to actively explore ways in which our Microsoft Office 365 subscription can enhance the way we work across the organisation, and continue with our programme of app deployment, where this can bring most operational improvement.

The administrative resource of the church is now a key part of the operations group and continues to support a huge variety of both internal and external stakeholders. The buildings are used extensively by a number of community based groups including Pre-School, Ballet School, U3A, Weight Watchers, Coffee Mornings, Table Tennis, Keep Fit, etc. Our premises play a major part in the mission and ministry of the church and it is consequently vital that our buildings are kept in a good state of decoration and that all the associated systems, heating, lighting, computing, etc, are working efficiently.

Health and Safety, including Fire Safety also has to be a top priority in the management of any buildings open to the public and in daily use and we take these issues seriously with a comprehensive Health and Safety Policy and regular safety checks carried out by our Facilities Manager.

The operations ministry group also works alongside the PCC, Churchwardens and Standing Committee, helping to promote effective leadership and management best practice on a range of governance issues.

Churchwarden - Fabric

The role of the Churchwarden is to provide a safe and secure place for the congregation to worship and for the many outside visitors who attend the wide variety of activities that are held at St Paul’s. The following is a brief overview of work carried out in 2022:

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entrance stable door, and tree surgery for play area safety. In September, a new water heater for the church centre kitchen was installed. We also had the first drain unblocking effort, which kept giving us issues until lately

We are grateful to all those who have assisted with all aspects of Church maintenance and decoration.

Our thanks also to Gail Redmond and Helen Vince who, working together, oversee a lot of the day-to-day maintenance around the Church.

Churchwarden - Human Resources Management

The staff team has evolved during 2022.

Ministry Group – Technology and Communication

This area ensures we have the equipment, technology, processes, and governance in place to run a welloiled and known framework for flow of information within and outside the church.

Communication

Maximising our reach to spread the good news and grow our church is the key focus for our Communication Committee, which was launched in summer 2021.

It owns our Communication Strategy, chooses our communication channels, defines standards, and drives initiatives to make St Paul’s noticed in the community and beyond. A list of opportunities is reviewed and prioritised at every quarterly meeting, out of which a better use of our premises and the extended use of our Microsoft Office 365 subscription and website/admin tool were a focus in 2022.

In 2023, we will concentrate on our branding and the changes this would bring to St Paul’s.

Technology

Providing and maintaining the technology to support the way we communicate is the key focus of our Technology Committee since its launch in 2018.

In 2022, we continued to improve our live-streaming experience on YouTube. With a change in team members, an improved operator handbook was compiled, to document standard procedures and exceptions, as well as troubleshooting. The admin part of our Hubb website solution was loaded with people data to enable a more coordinated approach to rotas and the like. As part of our lighting project, additional controls and lights were purchased and installed.

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In 2023, we will continue to add/replace our lighting in the church, focusing on LED in the church chancel, and explore the opportunities our admin tool can bring to our church processes.

Electronic Equipment

The aim of this ministry is to provide and maintain electronic equipment commensurate with the administration needs of St Paul’s. The team looks after the PCs and other equipment in the church centre together with the associated software.

The focus during 2022 has been to move the maximum of our data into the cloud and away from our local server, and to provide all (new) staff with appropriate equipment.

To drive this effort further, the focus for 2023 is to encourage a more connected church family through more cloud based solutions, and ensure our equipment stays up-to-date.

Mission Committee

The objectives of our involvement in mission remain:

During 2022 Simon Strachan stepped down as chair of the mission committee and Sarah Shearer was appointed as the new chair with various other changes in personnel in the committee.

Due to the significant drop in mission giving in 2021 from the previous 25% of Giving Related Income down to just 10%, the PCC decided to adopt mission giving as the focus for the 2022 Gift Day collection. The Church responded with generous hearts and an additional £23,790 including gift aid, was raised for the collection. This increased the mission budget for 2022 to £53,000, which amounts to 20% of the Giving Related Income for 2022.

From this £48,250 was paid out to the missions supported by St Paul’s as listed in Note 3a to the accounts. In addition to this specific giving, there was a further £8K given to Samara’s Aid to support their hospitals in Syria, specific funds raised for individuals in need of financial support in the church and funds for Community Engagement projects such as Frontline Debt.

The mission support of St Paul’s is by no means limited to the activity of the Mission Committee and there is extensive support given by individuals through time such as in supporting those from Ukraine as they settle into the community, mission awareness of the plight of persecuted Christians across the world with a specific focus on Bob Fu’s work in China, volunteering for local missions, providing food and goods to Besom. This good work is all fuelled by prayer and trust in our Holy Father who is the provider of all things.

External Church Links

Deanery Synod

The Deanery Synod meets four times a year at one of the churches within the Surrey Heath Deanery which extends across Camberley from Chobham to Frimley Green. Each church has its clergy and several elected members who sit on their own PCC (see 7.3), and provide regular feedback on Synod matters. Howard Mason acts as Lay Chair.

The launch of the new Deanery Leadership Team (DLT) structure to effectively support and help lead the objectives and priorities of Transforming Church Transforming Lives (TCTL) for the 2020-23 triennium was effectively delayed until March 2021 by COVID restrictions. The DLT met monthly.

The DLT oversaw the pilot implementation of the Diocesan Parish Needs Process, culminating in January 2022 and delivering a number of valuable lessons for the process in other Deaneries. In conjunction with the earlier Deanery mapping, this fostered a new spirit of cooperation between parishes in discussing their

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needs and activities, which has carried on at each Synod meeting. Collaboration covered Ukrainian refugees, warm hubs, Alpha courses, and the response to the Net-Zero challenge set by the Church of England. A shared set of workshops on Living in Love and Faith brought together representatives from across the Deanery. Forums are to be set up for administrators and treasurers to share experiences and expertise, and a new Deanery Directory was set up to help contacts between parishes.

Support was delivered to St Peter’s and Heatherside in their period of vacancy, especially as Heatherside developed a new vision for their future and sought an appropriate arrangement for clergy support, which was launched in 2023. The Synod also took great interest in the development of St Barbara’s.

The common financial concerns of the parishes prompted an invitation to the Diocese to present the financial results for 2022 and their plans for 2023. A small Deanery fund to facilitate common events has been set up, administered as a separate department within St Paul’s.

Diocesan Synod

Tom Darwent and Howard Mason from St Paul’s and Geoff Taylor from St Barbara’s serve for the current Triennium 2021-24. This meant that Geoff is an ex-officio member of the Deanery Synod, and also serves on the DLT.

Key issues for the Diocesan Synod during the year included the refresh of the objectives of TCTL, the launch of the new Diocesan Board of Education, a major initiative on youth strategy, and the plans for achieving the Net-Zero target across the Diocesan estate of churches, halls, vicarages and offices. A major topic of discussion was the evolving budget for 2023 given rapid changes in the financial environment, and the proposed Endowment Fund, with the corresponding impact on Parish Share.

5. Finance Review

Funding Sources

Total income for the year was over £445,000. Stewardship income and service collections rose to approximately £323,000 this year, of which St Barbara’s contributed nearly £58,000, including one-off donations of £11,800. This includes over £55,000 in tax reclaims through Gift Aid on collections and legacies of nearly £17,000. Grants of nearly £4000 were received for St Barbara’s and energy subsidy.

Church Centre and Hall lettings brought in additional income of over £35,000, and fees from weddings, funerals and other events generated nearly £14,000. Gift Day raised £23,790 to supplement our Mission Giving. A further £23,800 was raised in other special collections after claiming Gift Aid.

The electronic system for online and contactless card donations and payments continued to make a small contribution to income during the year.

St Paul’s is administering a small fund for Surrey Heath Deanery, which amounted to £200.

Expenditure

Total expenditure in 2022 amounted to approximately £414,000. This included £16,600 invested in the Church, Vicarage and Cornerways for repairs and improvements. A total of £15,926 for future maintenance was transferred to the capital funds, which now stand at just under £12,000, with a further £444 available for further updates to the audio-visual systems and lighting.

Our Mission Giving (grants given away to external charitable causes by the PCC, and expenditure on related Communities Engagement activities) amounted to approximately £52,800, which included the proceeds of the Gift Day. A further £21,700 was donated to worthy causes in Special Collections and other donations during the year.

This represented a gain of over £42,000 for unrestricted funds after transfers to capital funds and allowing for depreciation. This includes a surplus for St Barbara’s of £42,000, and planned expenditure of nearly

13

£19,000 from restricted funds during 2022 in support of children and families work, which will continue until July 2024.

Detailed budgetary planning and monitoring has been undertaken to support the Mindenhurst Church plant which was launched in September 2019. Expenditure during 2022 has been focused on the school rent as the church building (£12,800), as well as operating costs and amounts to just over £5,700.

For convenience, St Barbara’s finance arrangements will form part of the St Paul’s finance function until it is considered appropriate to transfer them over to a new governance structure, not later than 2024 when the plant support funding from the Diocese ends. Income and costs are being recorded under a separate department code to allow them to be separately reported.

The revised allocation of costs by the Diocese has resulted in a decline in the planned payments for Parish Share from 2022 onwards, although it should be noted that the actual 2021 payment was reduced by £5000 by a grant from the Diocese. The baseline reduction was planned for 2021 but deferred due to the impact of COVID-19, and will continue in 2023.

Investment policy

Currently all cash monies received are to be held on deposit either at the Church’s bank current account or in the Church’s deposit account if not required for immediate liquidity purposes. Although a good rate of interest or return is always desirable, the priority is to maintain a low to zero risk for all monies earmarked to meet our costs and obligations during the year, including free capital requirements arising under our Reserves Policy which includes provision for liability capital and cost repayment obligations.

The Treasurer has a mandate from the PCC to explore other higher yielding low risk avenues for monies held which are above and beyond all of our commitments as described but in any case, all investment opportunities must be presented to and agreed by the PCC in each individual instance before any such investment can take place. Such investments and any associated risk must be reviewed at least annually. In practice, it is considered highly unlikely that surplus monies will be left unspent or unallocated, thereby requiring movement away from our current bank and deposit holding arrangements.

Reserves Policy

The PCC has adopted a reserves policy which not only accommodates an ongoing and fluctuating expenditure, but also allows for specific and focused cost obligations to be addressed on a continuous basis.

In addition to normal expenditure (including grant payments and parish share) which is covered by our General Fund, the Capital Repair Fund is used for repairs to the Church and its equipment, and the Vicarage and Cornerways Funds are for the maintenance of clergy accommodation. These funds are designated by the PCC and replenished by transfers from the General Fund.

Repairs to the Church, the vicarage and Cornerways consumed about £16,600 in 2022, but a contribution of £15,900 was applied to sustain the funds for routine tasks.

After setting aside a suitable amount each year for future repairs and maintenance, the PCC usually aims to keep the balance of unrestricted reserves to at least three months' running costs, excluding external giving and Parish Share i.e. £46,000. Reserves for St Paul’s currently stand at about £37,000, with the St Barbara’s surplus of £42,000. In the event of any shortfall in the unrestricted reserves, the PCC would expect to transfer money back from the designated funds, and to increase the rate at which restricted funds for the Children and Families Pastor are transferred to the General Fund.

Financial review by Trustees

The Trustees have maintained a regular review of the Church finances throughout the year, with monthly reporting of income and expenditure against budget.

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The Church is operating at the limit of its reserves policy, which means restricting spending to a prudent budget in order to avoid any expenditure not supported by actual income. Staff costs and parish share are fixed and cannot be constrained by this rule. Additional donors are being actively recruited.

As of March 2023, the Trustees believe that the charity remains a going concern, as any shortfalls in giving are considerably less than its discretionary Mission giving.

In August 2023, the Trustees were informed that the application requested by the local Council for a Certificate of Lawfulness for the new nursery operation had been refused, as it breached a 1978 planning condition for the building used for the nursery (see note 16), which was different from the one used for the previous four decades. The nursery has since returned to its previous location on the site to restore compliance and to mitigate the impact on surrounding properties, and a full planning application for the revised operation has been submitted.

Operation of the nursery had a small negative impact on the 2022 balance sheet, but was expected to be in surplus in future years.

6. Structure, Governance and Management

6.1 Governance and Constitution

The general functions of the PCC and its constitution are set out in the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules. The PCC members are responsible for making decisions on all matters of general concern and importance to the Parish including deciding how the funds of the PCC are to be spent.

The membership of the PCC includes the incumbent, the curate, the churchwardens and members elected by the Church electoral roll members or co-opted by the PCC. All those who attend services are encouraged to register on the Electoral Roll and stand for election to the PCC. Deanery Synod representatives appointed by the APCM and Diocesan Synod representatives also serve on the PCC. The PCC members are the Trustees of the Charity.

Trustees are therefore usually long-standing members of the congregation who are already familiar with the operation of the Church. Before their candidacy, they are interviewed by a churchwarden to highlight the specific responsibilities of PCC members, and provided with a briefing booklet. After appointment, they are added to the Charity Commission website and invited to review the briefing material available.

During 2022, the PCC met six times for routine business, plus once after the APCM. The APCM was held as a hybrid meeting on 27 April.

In order to support the Church Plant, a local Leadership Team has been established for St Barbara’s, comprising members of the congregation including the planting team. Members of the existing congregation from St Barbara’s participate in the PCC, and one or more members of the PCC are also members of the planting team. This arrangement will continue until St Barbara’s sets up its own PCC.

6.2 Organisational Structure

Internal

The PCC operates through a number of committees and groups which meet between meetings of the PCC.

Standing Committee

This is the only committee required by law. It has powers to transact the business of the PCC between its meetings, subject to any direction given by the PCC. It comprises the Vicar, Churchwardens, Treasurer, PCC Secretary and one member elected by the PCC. The Standing Committee met five times.

15

Ministry Coordinators

The overall activities of the PCC are organised around Ministry Groups – with each group responsible for an element of mission and overall responsibilities of the PCC. Ministry Groups may form Committees fr particular tasks. The structure was reorganised in July 2022. The Ministry Groups (and Ministry Group Coordinators) during 2022 are:

(Revd Tom Darwent)

• Church Community & Pastoral – until July (Revd Sophie Lovesmith – until July 2022) • Children, Youth and Families (Ben Barnes – until July 2022) (Revd Sophie Lovesmith – from July 2022) • Prayer and Spirituality (Chris Higgins) • Growing Disciples – until July (Lis Ricketts) • Discipleship and Pastoral Care – from July (Lis Ricketts) • Evangelism & Community Engagement (Sharon Blyth) • Technology and Communications (Stefan Carl) • Operations (Darren Bateman)

The Ministry Coordinators meet regularly to discuss and monitor the Ministry Groups in order to enable and support development of ministries. Ministry coordinators reports were received by the full PCC and discussed where there were issues of governance to be decided.

Mission Committee

The Mission Committee was reconstituted in 2016 as a committee of the PCC to oversee the allocation of our various grants to Mission organisations at the local, national and international level. As well as regular meetings with the individuals who serve as links to the various organisations that we support, the committee meets twice annually to propose a series of donations to the PCC for approval. It also coordinates prayer support for those organisations and promotes their visibility in the church. The Committee has an independent chair, plus four PCC members.

Finance Team

The Finance Team is responsible for the ongoing accounting management and stewardship of the PCC finances and dealing with the Charity Commission, HMRC and Diocese in support of the Ministry Groups. The team provides monthly updates of actual income and spend against budget to all budget holders and to the PCC, in order to ensure that expenditure is aligned with income.

Finance Committee

The PCC operates a Finance Committee comprising the Vicar, Churchwardens, Finance Team and two members of the PCC to provide support and guidance to the PCC in the appropriate conduct of the financial affairs of the parish, and the church plant at Mindenhurst. This includes monitoring of budgeting and financial performance, financial strategy and planning, assessment of budgetary proposals and recommendations for stewardship to ensure the long-term financial sustainability of the parish with adequate reserves.

Safeguarding of children and vulnerable adults

The Church of England has continued to provide central guidance for all dioceses and parishes. The PCC adopted the Policy Statement and Church of England Policies and Practice Guidance at the first PCC meeting following the APCM in April 2022. The signed Policy Statement is displayed on the church noticeboards both at St Paul's and St Barbara's.

The Diocese of Guildford introduced a Parish Safeguarding Dashboard towards the end of 2021 designed to make church safeguarding life simpler, clearer and more transparent. The Parish Safeguarding Officer

16

continues to meet regularly with the safeguarding implementation team to work through the dashboard ensuring the PCC are informed of progress and fully understand their responsibility in this area. Each activity or group involving under 18s or for vulnerable adults needs to have the following in place before it can proceed:

The above should be reviewed annually. The Safeguarding Team is working with the church leadership to embed this into the framework to be followed when events, groups etc are being planned.

As of 1 January 2022, DBSs are required to be renewed every 3 years. Also introduced by National Church at the same time has been the increase in training requirement for a number of roles. Along with Basic Awareness and Foundation, Domestic Abuse is now mandatory training for PCC members.

As part of the continuing aim to ensure every member of the congregations of St Paul's and St Barbara's are aware of their responsibility to make the churches safe for all, Safeguarding Sunday was again marked in each church in the Autumn.

Other Groups

Many other groups exist to manage specific activities and typically report to and liaise with the Ministry Groups within which they reside.

External

The structure for different levels of governance within the Church starts at Parish level with both lay and ordained persons represented in the Houses of Laity and Clergy on the Surrey Heath Deanery Synod. The Deanery Synod elects representatives to the Diocesan Synod, which in turn elects representatives to the General Synod. This structure helps to ensure a flow of information and thoughts both upwards and back to Parish level.

Each meeting of the Deanery Synod is held within a different Parish around the area. The hosting parish gives a short report about their area and how they as Christians work within their local community, before issues of common interest are addressed.

As well as its clergy, St Paul’s provides up to four representatives to the Deanery Synod and currently has three members on the Diocesan Synod.

6.3 Trustee Transactions

A total of £51,850 was donated to the charity by all trustees (2021: £42,940).

A total of £15,483 (2021: £16,756) was reimbursed to ten Trustees during the year for expenses incurred using personal debit/credit cards.

7. Administrative Information

7.1 Background

The Parish of St Pauls, Camberley is within the Diocese of Guildford. At the start of the year the electoral roll stood at 217. There were 226 parishioners on the roll at the time of the 2022 APCM in May, including 25 registered for St Barbara’s. The electoral roll at the end of the year stood at 227.

The average weekly attendance for the October reporting period was 138 adults and 24 children. The average congregation at St Barbara’s had increased to 80, including children.

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7.2 Contact information

Address for Correspondence

St Pauls Church, Crawley Ridge, Camberley, Surrey, GU15 2AD

Other Channels of Information

7.3 Parochial Church Council (PCC) Membership

Note: * denotes membership of the Diocesan Synod, + denotes Deanery Synod,

T denotes current Trustee as at 31 May 2023

Clergy

Wardens serving during 2022

Representatives on the Deanery Synod serving during 2022

Elected Members serving during 2022

Co-opted Members serving during 2022

Appointed Members serving during 2022

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7.4 Statement of Responsibilities of Members of the PCC

Charity law requires the members of the PCC to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of its financial activities for that period, together with its assets and liabilities at the end of the period, and adequately distinguish any material special trust or other restricted fund of the charity. In preparing these financial statements, the members of the PCC are required to:

The members of the PCC are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity, and enable them to ensure that the financial statements comply with applicable Accounting Standards and Statement of Recommended Practice and the regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

7.5 Advisors to the PCC

Bankers

National Westminster Bank, 45 Park Street, Camberley, Surrey

Independent Examiner

A M Skilton ACA, Brewers, Chartered Accountants, Bourne House, Queen Street, Gomshall, Surrey GU5 9LY (appointed as independent examiner at the APCM in May 2022)

This report has been approved by the PCC on 30 October 2023, and signed on its behalf by:

Howard Mason (Treasurer)

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Independent Examiner’s Report to the members of the Parochial Church Council of the Ecclesiastical Parish of St Paul’s Camberley

I report to the trustees on my examination of the financial statements of St Paul’s Church Camberley (‘the charity’) for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

[Since the [trust/CIO]’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW specify other appropriate body], which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I draw your attention to the Post Balance Sheet Events Note 16 in the accounts and disclosure in the Trustees’ Report about a breach of a 1978 planning condition on the use of a church building. Other than that, I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Andrew Skilton ICAEW Brewers Chartered Accountants Bourne House Queen Street Gomshall Surrey GU5 9LY Date:…30 October 2023…….

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ST PAUL'S CHURCH, CAMBERLEY Statement of Financial Activities at 31 December 2022

Unrestricted Designated Restricted Total Total
Note Funds Funds Funds 2022 2021
£ £ £ £ £
Income and Endowments from:
Donations and legacies 2a 337,194 0 54,610 391,804 360,129
Charitable activities 2b 49,447 0 0 49,447 24,670
Investments 2c 612 0 0 612 24
Other 2d 3,191 0 0 3,191 6,531
Total income 390,444 0 54,610 445,054 391,354
Expenditure on:
Charitable activities 3a 250,045 0 21,695 271,740 236,815
Support costs 3b 124,586 16,632 678 141,896 123,713
Total expenditure 374,631 16,632 22,373 413,636 360,528
Net income/(expenditure) 15,813 (16,632) 32,237 31,418 30,826
Transfers between funds 11 &12 26,983 15,926 (42,909) 0 0
Net movement in funds 42,796 (706) (10,672) 31,418 30,826
Total funds brought forward 221,370 12,585 49,910 283,865 253,039
Total funds carried forward 264,166 11,879 39,238 315,283 283,865
The SOFA from 2021 is reproduced for comparison:
Unrestricted Designated Restricted Total Total
Note Funds Funds Funds 2021 2020
£ £ £ £ £
Income and Endowments from:
Donations and legacies 2a 286,595 0 73,534 360,129 355,082
Charitable activities 2b 24,670 0 0 24,670 17,963
Investments 2c 24 0 0 24 197
Other 2d 6,531 0 0 6,531 2,047
Total income 317,820 0 73,534 391,354 375,289
Expenditure on:
Charitable activities 3a 219,367 0 17,448 236,815 280,595
Support costs 3b 103,767 16,500 3,446 123,713 120,956
Total expenditure 323,134 16,500 20,894 360,528 401,551
Net income/(expenditure) (5,314) (16,500) 52,640 30,826 (26,262)
Transfers between funds 11 &12 (4,627) 13,627 (9,000) 0 0
Net movement in funds (9,941) (2,873) 43,640 30,826 (26,262)
Total funds brought forward 231,311 15,458 6,270 253,039 279,301
Total funds carried forward 221,370 12,585 49,910 283,865 253,039

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ST PAUL'S CHURCH, CAMBERLEY Balance Sheet at 31 December 2022

ST PAUL'S CHURCH, CAMBERLEY
Balance Sheet at 31 December 2022
Note
Fixed assets
Tangible assets
6
Current assets
Debtors
8
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due
9
due within one year
Net current assets or liabilities
Total Assets less current liabilities
Total net assets or liabilities
The funds of the charity
7
Unrestricted funds
10
General
Designated funds
Capital Repair Fund
12
Vicarage Refurbishment Fund
12
"Cornerways" Refurbishment Fund
12
Total unrestricted funds
Restricted funds
10 & 11
Total charity funds		 2022
2021
£
£
196,729
201,460
19,850
20,566
121,915
80,873
141,765
101,439
23,211
19,034
118,554
82,405
315,283
283,865
315,283
283,865
264,166
221,370
4,233
7,424
4,142
3,345
3,504
1,816
11,879
12,585
276,045
233,955
39,238
49,910
315,283
283,865

Approved by the Parochial Church Council on 19 June 2023 and signed on its behalf by: Original signed by Original signed by

Stefan Carl Howard Mason (Churchwarden) (Treasurer)

Registered Charity: 1132837

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ST PAUL’S CHURCH, CAMBERLEY

Notes to the Financial Statements for the Year Ended 31 December 2022

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Parochial Church Council of the Ecclesiastical Parish of St Paul’s, Camberley, meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. FRS 102 has been used in conjunction with the Charities SORP when preparing these financial statements.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. The purpose of any restricted funds is noted in the accounts.

The accounts include transactions, assets and liabilities for which the PCC can be held responsible. They do not include the accounts of Church groups that owe an affiliation to another body nor those that are informal gatherings of Church members.

Income

Voluntary income and capital sources

Collections are accounted for when received.

Non-Gift Aid includes donations via the Charities Aid Foundation (CAF) scheme where the tax has been recovered by CAF on behalf of the donor.

Income tax recoverable on Gift Aid donations is accounted for when the donation is received.

Grants to the PCC are accounted for on receipt.

Other ordinary income

Rental income from the letting of Church premises is accounted for when due. Parochial fees due to the PCC for weddings, funerals etc are accounted for after each event.

Income from investment

Interest is accounted for when due.

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Legacies

Income from legacies is accounted for when the legacy is receivable.

Value Added Tax (VAT)

Due to the nature of the charity’s activities, it is outside the scope of VAT and therefore its Incoming/(Outgoing) resources, as stated, are VAT inclusive.

Expenditure

Grants

Grants and donations are accounted for when payable.

Pensions

The Church participates in the Pension Builder Scheme section of the Church Workers Pension Fund, which is in surplus. Pension contributions are charged to the SoFA as incurred.

Costs directly related to the work of the Church

The Diocesan parish share is accounted for when payable and any amount unpaid at 31 December is shown as a creditor in the Balance Sheet.

Fixed Assets

Consecrated land and buildings and movable Church fittings

Consecrated and beneficed property is excluded from the accounts.

No value is placed on moveable Church furnishings held by the Churchwardens on special trust for the PCC. All expenditure incurred during the year on consecrated or beneficed buildings and movable Church furnishings, whether maintenance or improvement, is charged in full as incurred.

Other land and buildings

Other land and buildings held on behalf of the PCC for its own purposes are valued at cost. Depreciation of 2% per annum is charged against such buildings but any expenditure on maintenance or improvement is charged as incurred.

Other fixtures, fittings and office equipment

Equipment used within the Church premises is depreciated on a straight-line basis over 4 years. Individual items of equipment with a purchase price of under £3,000 are written off in the period in which the asset is acquired.

Current assets

Amounts owing or paid in advance to the PCC at 31 December are shown as debtors.

Short-term deposits include cash held on deposit at the bank.

Current liabilities

Amounts due or received in advance are shown as creditors.

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ST PAUL'S CHURCH, CAMBERLEY

NOTES TO THE FINANCIAL STATEMENTS - For the year ended 31 December 2022

2. Income and Endowments from:

2a Donations and legacies
Planned giving
Bank credits
Other planned giving
Collections at services
Sundry donations
Income tax recoverable
Grants
Legacies
2b Charitable activities
Church centre lettings
Church hall lettings etc
Events
Fees for weddings, funerals etc
2c Investments
Interest
2d Other
Miscellaneous
Total income and endowments		 Unrestricted Designated
Restricted
Total
Total
Funds
Funds
Funds
2022
2021
£
£
£
£
£
218,229
0
6,592 224,821 201,169
23,260
0
0
23,260
20,170
4,271
0
13,556
17,827
9,510
15,239
0
26,580
41,819
61,335
55,271
0
7,682
62,953
62,307
3,972
0
200
4,172
4,638
16,952
0
0
16,952
1,000
337,194
0
54,610 391,804 360,129
17,817
0
0
17,817
8,280
17,793
0
0
17,793
9,139
6,813
0
0
6,813
2,025
7,024
0
0
7,024
5,226
49,447
0
0
49,447
24,670
612
0
0
612
24
3,191
0
0
3,191
6,531
3,191
0
0
3,191
6,531
390,444
0
54,610 445,054 391,354

Unrestricted income in 2021: £317,820. There was no income designated by the PCC in 2022 (2021: £nil). Restricted income included special collections of £23,820 for specific causes, paid out as described in note 3 (2021: £13,427), and the proceeds of a Gift Day to supplement Mission giving in 2022.

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ST. PAUL'S CHURCH, CAMBERLEY

NOTES TO THE FINANCIAL STATEMENTS - For the year ended 31 December 2022

3. Expenditure on:

3a Charitable activities
Mission and Charitable giving
Overseas mission societies
Bible Society
Children of the Dump
Flame International
Military Ministries International
Love Moldova Foundation
Africa Inland Mission
National mission societies
Acorn Christian Foundation
Evangelical Alliance
Parish Nursing Ministries UK
Local organisations
Camberley Youth for Christ
Connect Christian Counselling
Bishop of Guildford Foundation
Frimhurst (ATD Fourth World)
Gideons
Other beneficiaries
Phyllis Tuckwell Hospice
Community Engagement Grants
Camberley BESOM
Special collections
Karami visa
Kibera
Christmas collections
Speakers Corner
Funeral collections
Samara Hospital
St Barbara's bicycles
Staff collections
Discretionary grants
Other charitable activities
Staff costs
Accommodation costs
Church Community
Outreach
Youth Ministry
Prayer and Spirituality
Worship & Church Community
Discipleship & Pastoral Care
Camberley Communities Engagement
Parish Share and other subscriptions
Totals		 Unrestricted
Designated
Restricted
Total
Total
Funds
Funds
Funds
2022
2021
£
£
£
£
£
500
500
920
6,000
369
6,369
3,600
5,000
5,000
2,400
5,000
5,000
2,600
5,000
227
5,227
1,200
5,000
5,000
2,300
1,500
1,500
1,500
250
250
250
5,000
5,000
1,200
5,000
5,000
4,000
5,000
5,000
3,500
0
55
55
0
2,000
228
2,228
1,200
2,000
2,000
960
1,000
1,000
1,000
0
62
4,453
4,453
0
3,881
3,881
0
1,958
1,958
1,329
385
385
0
378
378
130
8,179
8,179
7,720
167
167
0
1,415
1,415
4,025
150
0
150
2,879
57,361
57,361
58,848
1,490
1,490
753
0
1,293
0
629
6,455
6,455
4,993
220
220
51
10,797
10,797
7,897
1,860
1,860
0
4,422
4,422
4,001
119,040
119,04
0
115,57
5
250,045
0
21,695
271,74
0
236,81
5

Unrestricted grants of £52,822 were made to a range of organisations (2021: £28,878), and no grants were made from funds designated by the PCC (2021: nil). Special collections received as restricted income were paid out in full with the exception of just under £2,000 collected for Church Hall architectural planning.

The cost of the various ministry activities climbed slightly to £197,223 due to increased activity (2021: £192,287).

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ST. PAUL'S CHURCH, CAMBERLEY

NOTES TO THE FINANCIAL STATEMENTS - For the year ended 31 December 2022

3. Expenditure on:

3. Expenditure on:
3b Support costs
Staff Costs
Accommodation Costs
Staff expenses
Motor & Travel Costs
Training
Office Costs
Professional Fees
Church Premises Costs
Infrastructure
Finance Costs
Depreciation
Independent Examiners fee
General Expenses		 Unrestricte
d
Designate
d
Restricted
Total
Total
Funds
Funds
Funds
2022
2021
£
£
£
£
£
41,687
41,687
40,608
360
701
1,061
1,357
1,563
1,563
297
1,807
1,807
1,182
896
896
85
10,587
678
11,265
16,153
494
494
0
48,511
15,931
64,442
50,788
55
55
0
1,388
1,388
1,243
4,731
4,731
4,731
2,542
2,542
2,264
9,965
9,965
5,005
124,586
16,632
678
141,89
6
123,71
3

Unrestricted expenditure on the Church building rose as normal service resumed (2021: £103,767), and designated expenditure reflected steady investment in maintaining the Church with reduced cost of repairs at Cornerways (2021: £16,500). Restricted expenditure includes the costs incurred for further investment in audio visual equipment for services (2021: £3,446). The independent examiners fee represents the sole expenditure on governance costs.

4. STAFF COSTS

Wages and salaries
Payment to diocese
Pension contributions
Employer's national insurance		 2022
2021
91,922
90,650
0
0
3,993
4,938
3,133
3,869
99,048
99,457

During the year the PCC employed a Youth Pastor (until July), Children and Families Pastor, a Youth Worker, Caretaker/Facilities Manager and an administrator. No employee received remuneration in excess of £60,000 per annum. This represented 4.6 staff, up from 4.25 in 2021.

Key management personnel of the Church comprise the Trustees, including the Minister, the Curate, the Youth Pastor and the Administrator. The salaries of the Minister and Curate are paid by the Diocese. The total amount paid for salaries, pensions and expenses for these people was £67,120 (2021: £83,124).

5. TRUSTEES AND CONNECTED PERSONS

Including staff, a total of £15,483 was reimbursed to ten Trustees during the year for expenses incurred in church activities (2021: £16,756 reimbursed to eleven Trustees). The sustained high level is due to the equipping of St Barbara’s and support for CY&F activities. No trustee received any remuneration for their trustee role.

27

A total of £51,850 was donated to the charity by all trustees (2021: £42,940).

6. FIXED ASSETS FOR USE BY THE PCC

Cost
At 1 January 2022
Additions
Disposals
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
Disposals
At 31 December 2022
Net Book Value
At 31 December 2022
At 31 December 2021		 Freehold land
Equipment
Total
& buildings
£
236,547
17,954 254,501
0
0
0
0
0
0
236,547
17,954 254,501
35,087
17,954
53,041
4,731
0
4,731
0
0
0
39,818
17,954
57,772
196,729
0 196,729
201,460
0 201,460

The freehold land and buildings comprise the curate's house ("Cornerways") in Camberley. This was purchased in 1993 and was financed partly by a Value Linked Loan of £50,000 from the Church Commissioners. As a result, the Commissioners owned 47.6% of "Cornerways", and were entitled to this proportion of the net proceeds, if sold. Following negotiations with the Church Commissioners, a valuation of £381,250 was agreed, and a payment of £181,547 was made in 2014 to redeem the loan and remove the burden of restrictive covenants and index-linked interest payments. The loan terminated at the end of July 2014, and 2% depreciation has been applied from that point.

7. ANALYSIS OF NET ASSETS BY FUND

Fixed assets
Current assets
Current liabilities
Long term loans
Fund balance		 Unrestricted
Designated
Restricted
Total
Funds
Funds
Funds
£
196,729
0
0
196,729
90,648
11,879
39,238
141,765
(23,211)
0
0
(23,211)
0
0
0
0
264,166
11,879
39,238
315,283

8. DEBTORS

Income tax recoverable and room hire
Prepayments and accrued interest
Other debtors		 2022
2021
8,723
9,630
2,660
3,710
8,467
7,226
19,850
20,566

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9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Accruals and deferred income 21,706 19,009
Credit card 1,002 0
Other creditors 503 25
23,211 19,034

The Church holds a lease contract on its photocopiers extending to March 2024 at a cost of £3,819 per annum.

10. FUND DETAILS AND RESERVE POLICY

The Capital Repair Fund is for future repairs to the Church and its equipment, and the Vicarage and Cornerways Funds are for the maintenance of clergy accommodation. These funds are designated by the PCC.

Contributions to the Capital Repair fund were sustained in 2022 in order to build up the reserve to address requirements emerging from the 2019 Quinquennial inspection.

After setting aside a suitable amount each year for future repairs and maintenance, the PCC aims to keep the balance of unrestricted reserves to around three months' running costs for the following year ie £46,000, discounting grants and parish share payment which could be deferred if necessary.

11. RESTRICTED FUNDS

Balance brought forward
Income in the year
Transfer to general fund
Costs in the year
Balance carried forward		 Outward
Mission
Audio
C&F
Deanery
St Barbara
Total
Giving
Giving
Visual
Pastor
Fund
Fitout
£
£
£
£
£
£
110
0
1,122
48,678
0
0
49,910
23,820
23,790
0
0
200
6,800
54,610
(260)
(23,790)
0 (18,859)
0
0 (42,909)
(21,695)
0
(678)
0
0
0(22,373)
1,975
0
444
29,819
200
6,800
39,238

Outward giving represents donations for causes outside the Church, typically through special collections. The income includes contributions to a development fund for the Church Hall, to be expended in 2023/4. This was augmented by the Gift Day donations for Mission Giving which were transferred to the unrestricted general fund for ease of disbursement. A further tranche of expenditure on audiovisual equipment was made against the proceeds of the Gift Day in 2018, and the remainder will be expended in 2023. The 2021 Gift Day focused on support for the additional funds needed to support a full-time Children and Families Pastor for a year and actually raised enough funds to cover three years, so will be expended by transfer to the General Fund over the period to July 2024. The other restricted funds cover contributions to Surrey Heath Deanery, administered by St Paul’s, and a one-off donation to fitting out St Barbara’s when construction is completed.

12. DESIGNATED FUNDS

Balance brought forward
Income
Costs in the year
Transfer from general fund
Balance carried forward		 Capital Repair Fund
Vicarage
Cornerways
Total
£
£
£
£
7,424
3,345
1,816
12,585
0
0
0
0
(15,931)
(265)
(436)
(16,632)
12,740
1,062
2,124
15,926
4,233
4,142
3,504
11,879

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The transfers from the general fund include the agreed contributions to the capital funds to replenish against expenditure in 2022. The transfers are based on the original 2022 budget, factored based on 2022 income against expectations.

13. RISK POLICY

The PCC maintains a register of the major risks to which St Paul's is exposed. The list is reviewed at each PCC meeting along with the actions and systems to mitigate those risks. The principal financial risk is considered to be the dependence on a dozen donors for more than 40% of the income from giving.

14. PARTICIPATION IN DEFINED BENEFIT PENSION SCHEME - DISCLOSURE NOTICE

St Paul’s Camberley participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.

The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Pension Builder Scheme

Both sections of the Pension Builder Scheme are classed as defined benefit schemes.

Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2022: £3,993, 2021: £3,950).

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022.

For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 10.1% following improvements in the funding position over 2022. There is no requirement for deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The legal structure of the scheme is such that if another employer fails, St Paul’s Camberley could become responsible for paying a share of the failed employer’s pension liabilities.

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15. ST BARBARA’S FINANCES

While this report covers both St Paul’s and St Barbara’s, this note separates out the income and expenditure for St Barbara’s to report their financial position.

At present, the employment costs of the priest-in-charge Daniel Natnael are fully funded by a grant from the Diocese, which will come to an end in the first half of 2024. As the church is operating under a Bishop’s Mission Order, it is not yet paying Parish Share, which is anticipated to start in 2025.

Income

ncome
Source
Diocesan funds for fitting out
Grants
Giving
Gift Aid
Restricted donation for church fitout
Events
Total		 £
1472
500
42905
8075
6800
2366
62118

Expenditure

Building costs
Operating costs
Service costs
Refreshments
Donations
Carry forward
Total		 £
12770
1816
2266
2506
167
42593
62118

The carry-forward is in line with the ten-year budget plan for St Barbara’s, which is intended to lead to a viable parish by the end of the decade.

16. POST BALANCE SHEET EVENTS

Prior to opening the new nursery operation, the Church was advised that no planning consent or CofE faculty was required. Following the opening, we were advised by Surrey Heath Borough Council to apply for a Certificate of Lawfulness in order to confirm this advice, as the nursery was operating in a different building to the one used for the previous four decades. We duly submitted an application before the December 2022 deadline, with a result expected in February 2023. This was refused in August 2023, on the basis of a breach of a 1978 planning condition on the use of the particular building.

The nursery has since returned to its previous location on the site to ensure compliance and to mitigate the impact on surrounding properties, and a full planning application for the revised operation has been submitted.

Operation of the nursery had a small negative impact on the 2022 balance sheet, but is expected to be in surplus in future years.

31