**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.|<br>Introduction .............................................................................................................................................................. 3|
|2.|<br>Aim and Purposes ..................................................................................................................................................... 3|
|3.|<br>Objectives and Activities ........................................................................................................................................... 3|
||3.1.<br>Objectives .......................................................................................................................................................... 3|
||3.2.<br>Activities ............................................................................................................................................................ 3|
|4.|<br>Achievements and Performance ............................................................................................................................... 4|
|5.|<br>Finance Review ....................................................................................................................................................... 13|
|6.|<br>Structure, Governance and Management .............................................................................................................. 15|
||6.1<br>Governance and Constitution ......................................................................................................................... 15|
||6.2<br>Organisational Structure ................................................................................................................................. 15|
||6.3<br>Trustee Transactions ....................................................................................................................................... 17|
|7.|<br>Administrative Information..................................................................................................................................... 17|
||7.1<br>Background ..................................................................................................................................................... 17|
||7.2<br>Contact information ........................................................................................................................................ 18|
||7.3<br>Parochial Church Council (PCC) Membership ................................................................................................. 18|
||7.4<br>Statement of Responsibilities of Members of the PCC ................................................................................... 19|
||7.5<br>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 

- The charity’s governing document; 

- The Charities Act 2011; and 

- Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014 

## **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: 

- Through worshipping Him 

- Receiving biblically centred teaching so that we can know Him better 

- Reaching out into our communities so that all may know of Jesus in their lives 

- Caring for all in our community as Jesus modelled 

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

- To engage with Luke’s Gospel in a fresh way, revisit our values as a church and explore 1 Corinthians 

- Hosting a new full-time nursery to better meet the needs of the parish 

- To further develop our outreach to families through a Holiday Club and other invitational events 

- To fully integrate the many newcomers who had recently joined or were expecting to join 

## **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: 

- Providing facilities for public worship, pastoral care and spiritual, moral and intellectual development for its members and the wider community without exception. 

- Promoting Christian values and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole. 

- Providing assistance, in the forms of grants and other support to other charities or bodies locally, nationally and internationally. 

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: 

- to equip, disciple and empower the church in worship through church services to live lives of worship to God. 

- to nurture relationships within the church community as part of the worldwide body of Christ 

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: 

- To encourage and enable the individual and corporate prayer life of St Paul’s Church. 

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- To seek space and opportunities for Church members to continue to be transformed by the Holy Spirit, and to actively encourage them, in new ways, to practice Christian spirituality in their lives. 

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: 

- support the efficient running of the church on a day-to-day basis; and 

- to work in collaboration with other ministry groups as they deliver on their individual goals. 

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: 

- In February and March the Upper Room, Outer and Inner vestry, and the music room store were switched to LED lighting 

- In April, the Prayer Room was refitted with a complete set of new lights 

- In May we had our annual Fire Alarm service and an asbestos survey 

- The handover from Geoff Taylor to Stefan Carl was done on May 4th 

- In June further work has been done for lighting in the Prayer Room (recess and spotlights) 

- In July electrical work to fit sockets and sensors in the band area of the church have been carried out 

- Starting in July and into August, most of the effort was going into preparing to house the nursery in St. Christopher, including durable flooring, new fence and gate, concrete shed flooring and a new side 

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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 

- In October we had our annual heating boiler service leading to a necessary repair to one of the boilers, including a heating pump replacement in November 

- In November, the Welcome Area had an LED light replacement 

- In December, an outside socket was installed to help with our Christmas lighting and making garden work (e.g., church ground clearing) easier 

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. 

- Revd Tom Darwent continues to develop his ministry within the church and in outreach activities in the community 

- Revd Daniel Natnael continues to be minister in charge of St Barbara’s church and is similarly involved in building relationships within the Mindenhurst community 

- Revd Sophie Lovesmith continued her role as curate until the end of her curacy in December 2022. She will remain at St Paul’s as Associate Minister in 2023 

- Bethany Wood continues as full-time Children’s and Families Pastor 

- Joe Lloyd – stepped up from his intern role to Assistant Youth pastor in October 2022 

- Ben Barnes moved on from his Youth Pastor role at St Paul’s in July 2022 to take up employment elsewhere 

- Helen Vince continues as Senior Administrator overseeing vital day to day administration and facility bookings 

- Gail Redmond continued as Facilities Manager 

## **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: 

- To support Kingdom growth beyond our local church. 

- To increase our awareness of and involvement in the wider work God is doing. 

- To invest wisely and generously our time, talents and resources beyond our immediate Christian community. 

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 

12 



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. 

14 



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: 

- **Worship – until July** 

**(Revd Tom Darwent)** 

- **Worship & Church Community – from July (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: 

- leader role descriptions produced 

- risk assessments completed by the group leaders and signed off by the PCC 

- team members appointed in line with safer recruitment including DBSs with training undertaken as required 

- insurance cover checked and in place 

- and the activity authorised by the PCC 

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. 

17 



**7.2 Contact information** 

## **Address for Correspondence** 

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

## **Other Channels of Information** 

- Facebook – http://www.facebook.com/pages/Camberley/St-Pauls-Church-Camberley/19647177348 

- Website – http://www.stpaulscamberley.org.uk/ 

## **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** 

- Revd Tom Darwent (Vicar / Chairman)+*T 

- Revd Sophie Lovesmith (Curate)+T 

- Revd Daniel Natnael (Minister in charge, St Barbara’s)+T 

## **Wardens serving during 2022** 

- Geoff Taylor (Appointed APCM 2018, 2019, 2020, 2021)*+ 

- Karen Kendall (Appointed APCM 2017, 2018, 2019, 2020, 2021) 

- Stefan Carl (Elected APCM 2020, Appointed APCM 2022)T 

- Gillian Fernandes (Appointed APCM 2022)T 

## **Representatives on the Deanery Synod serving during 2022** 

- Angela Wilkinson (Appointed 2009)+T 

- John Winterton (Co-opted November 2019)+T 

- Howard Mason (Appointed APCM 2020 – also serves as Treasurer – PCC since 2007) *+T 

## **Elected Members serving during 2022** 

- Angela Carroll (Elected APCM 2021)T 

- Charlotte Cooper (Elected APCM 2022)T 

- Jill Davis (Co-opted as Safeguarding Officer APCM 2021, elected APCM 2022)T 

- Lan Eadie (Elected APCM 2021 – resigned January 2022) 

- Gillian Fernandes (Elected APCM 2021 – elected warden 2022)T 

- Chris Higgins (Elected APCM 2018 and 2021)T 

- Oluchi Tabansi (Elected APCM 2023 – prior to signoff of 2022 accounts)T 

- Geoff Taylor (Appointed as warden APCM 2018 - 2021, elected APCM 2022)*+ T 

- John Welch (Elected APCM 2019 and 2022)T 

- David Williams (Elected APCM 2021)T 

## **Co-opted Members serving during 2022** 

- Ben Barnes (Co-opted APCM 2021 – until July 2022) 

- Darren Bateman (Co-opted APCM 2021, 2022) 

## **Appointed Members serving during 2022** 

- Helen Vince (Secretary - Appointed June 2016, and APCM 2017-2022) 

18 



**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: 

- (a) select suitable accounting policies and apply them consistently; 

- (b) make judgements and estimates that are reasonable and prudent; 

- (c) state whether the policies adopted are in accordance with the Charities Act 2011 and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements, and 

- (d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business. 

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)** 

19 



## **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: 

- ➢ accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

- ➢ the financial statements do not accord with those records; or 

- ➢ the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination. 

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……. 

20 



## **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**|



21 



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

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

22 



**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. 

23 



## _**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. 

24 



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

25 



## **ST. PAUL'S CHURCH, CAMBERLEY** 

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

## **3.  Expenditure on:** 

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

26 



## **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**<br>Staff Costs<br>Accommodation Costs<br>Staff expenses<br>Motor & Travel Costs<br>Training<br>Office Costs<br>Professional Fees<br>Church Premises Costs<br>Infrastructure<br>Finance Costs<br>Depreciation<br>Independent Examiners fee<br>General Expenses|**Unrestricte**<br>**d**<br>**Designate**<br>**d**<br>**Restricted**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2022**<br>**2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>41,687<br>41,687<br>40,608<br>360<br>701<br>1,061<br>1,357<br>1,563<br>1,563<br>297<br>1,807<br>1,807<br>1,182<br>896<br>896<br>85<br>10,587<br>678<br>11,265<br>16,153<br>494<br>494<br>0<br>48,511<br>15,931<br>64,442<br>50,788<br>55<br>55<br>0<br>1,388<br>1,388<br>1,243<br>4,731<br>4,731<br>4,731<br>2,542<br>2,542<br>2,264<br>9,965<br>9,965<br>5,005|
||**124,586**<br>**16,632**<br>**678**<br>**141,89**<br>**6**<br>**123,71**<br>**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<br>Payment to diocese<br>Pension contributions<br>Employer's national insurance|**2022**<br>**2021**<br>91,922<br>90,650<br>0<br>0<br>3,993<br>4,938<br>3,133<br>3,869|
|---|---|
||**99,048**<br>**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<br>At 1 January 2022<br>Additions<br>Disposals<br>At 31 December 2022<br>Depreciation<br>At 1 January 2022<br>Charge for the year<br>Disposals<br>At 31 December 2022<br>Net Book Value<br>At 31 December 2022<br>At 31 December 2021|**Freehold land**<br>**Equipment**<br>**Total**<br>**& buildings**<br>**£**<br>236,547<br>17,954 254,501<br>0<br>0<br>0<br>0<br>0<br>0|
|---|---|
||**236,547**<br>**17,954 254,501**|
||35,087<br>17,954<br>53,041<br>4,731<br>0<br>4,731<br>0<br>0<br>0|
||**39,818**<br>**17,954**<br>**57,772**|
||**196,729**<br>**0 196,729**|
||201,460<br>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<br>Current assets<br>Current liabilities<br>Long term loans<br>Fund balance|**Unrestricted**<br>**Designated**<br>**Restricted**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**£**<br>196,729<br>0<br>0<br>196,729<br>90,648<br>11,879<br>39,238<br>141,765<br>(23,211)<br>0<br>0<br>(23,211)<br>0<br>0<br>0<br>0|
|---|---|
||**264,166**<br>**11,879**<br>**39,238**<br>**315,283**|



## **8. DEBTORS** 

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



28 



|**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<br>Income in the year<br>Transfer to general fund<br>Costs in the year<br>Balance carried forward|**Outward**<br>**Mission**<br>**Audio**<br>**C&F**<br>**Deanery**<br>**St Barbara**<br>**Total**<br>**Giving**<br>**Giving**<br>**Visual**<br>**Pastor**<br>**Fund**<br>**Fitout**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>110<br>0<br>1,122<br>48,678<br>0<br>0<br>49,910<br>23,820<br>23,790<br>0<br>0<br>200<br>6,800<br>54,610<br>(260)<br>(23,790)<br>0 (18,859)<br>0<br>0 (42,909)<br>(21,695)<br>0<br>(678)<br>0<br>0<br>0(22,373)|
|---|---|
||**1,975**<br>**0**<br>**444**<br>**29,819**<br>**200**<br>**6,800**<br>**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<br>Income<br>Costs in the year<br>Transfer from general fund<br>Balance carried forward|**Capital Repair Fund**<br>**Vicarage**<br>**Cornerways**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>7,424<br>3,345<br>1,816<br>12,585<br>0<br>0<br>0<br>0<br>(15,931)<br>(265)<br>(436)<br>(16,632)<br>12,740<br>1,062<br>2,124<br>15,926|
|---|---|
||**4,233**<br>**4,142**<br>**3,504**<br>**11,879**|



29 



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. 

30 



## **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**<br>Diocesan funds for fitting out<br>Grants<br>Giving<br>Gift Aid<br>Restricted donation for church fitout<br>Events<br>Total|**£**<br>1472<br>500<br>42905<br>8075<br>6800<br>2366|
||62118|



## **Expenditure** 

|Building costs<br>Operating costs<br>Service costs<br>Refreshments<br>Donations<br>Carry forward<br>Total|£<br>12770<br>1816<br>2266<br>2506<br>167<br>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