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2021-12-31-accounts

SAINT LAURENCE

The Parish Church of Upminster Registered Charity No. 113283

Annual Report

and Financial Statements of the Parochial Church Council

for the year ended 31st December 20214

Incumbent:

Revd, Susannzh M. Bresier The Rectory 4, Gridiron Place Upminster Essex RM14 2BE

Bank:

National Westminster Bank 120-422 High Street Hornchurch Essex

independent Examiner:

Akosua Boachie, FCCA

:

a

=

ANNUAL REPORT 2021

Management Group (HMG). There are also Project Task Groups, set up according to need.

The Parochial Church Council (PCC) of Upminster Task Groups, set up according to need. has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical Standing Committee parish the whole mission of the Church: pastoral, The only committee required by law consisting of evangelistic, social and ecumenical. It also has the Rector, Churchwardens, PCC Secretary, maintenance responsibilities for the fabric of the = ~~ Treasurer and Vice-Chair. It has the power to parish church and other owned property. It met transact the business of the PCC between six times during the year. meetings subject to directions given by Council, It PCC Membership may approve routine expenditure up to a limit of Members of the PCC are either ex officio or £500 - greater only in the case of very urgent elected at the Annual Parochial Church Meeting work. (APCM) in accordance with the Church Representation Rules. Central Management & Finance Group (CM&FG) During the year 2021 the following served as The CM&FG consists of the Standing Committee, members of the PCC: Project Leaders of the Project Task Groups and Incumbent: The Revd Susannah other members of the PCC whom the PCC wishes Brasier to attend. It oversees the routine tasks undertaken Associate Priest: Fr Roy Murray by each group and ensures that all extraordinary Deanery Synod Reps: Penny& Clive Edwards matters, or matters requiring PCC approval, are Churchwarden: Jean Keen brought to the attention of the PCC. The CM&FG Elected members liaises with the Standing Committee regarding Pauline Drewett (from May 2021) business requiring the attention of the PCC - Christine Foot namely, all matters which are part of the PCC's Melvyn Gallagher legal responsibilities under state and Canon Law, Cheryl Goddard matters which are extraordinary or involve Doreen Hagan (from May 2021) substantial change. and matters involving Cheryl Hale expenditure above £500. The CM&FG may make Colin Jarvis recommendations to the PCC but these are not Margaret Jarvis (to May 2021) binding on the PCC. Andrew Lillington (to November 2021) Nigel Lockwood PCC Task Groups Michael Masterson Project Task Groups are set up for specific Chris Mowat (Vice-Chair) projects as and when the Incumbent and/or the Christine Nolan (from May-October 2021) PCC believe there is a need. The PCC may delegate matters to CM&FG and/or Task Groups where Debbie Stewart (to May 2021) legally allowed to do so and when deemed appropriate by the members of the PCC.

Deborah Masterson (Co-opted)

Members may be co-opted by PCC or CM&FG. Current Task Groups include:

In Attendance Current Task Groups include: Tony Bloomfield (Treasurer) Beryl Speed (Hon. Secretary) Buildings Management Group (BMG) - to oversee the church, churchyard, Parish Office/Guild Hut Additional Officers and 6 Gaynes Park Road

James Helby (Assistant Treasurer) Tony Edge (Halls Manager)

Halls Management Group (HMG) - to oversee the Church Halls

Management & Task Groups

The PCC operates through the Standing Committee, Central Management & Finance Group (CM&FG), which incorporates the Buildings Management Group (BMG) and the Halls

Website/Electronic Communications/IT - to oversee website, office equipment, software, wi-fi and all associated matters

Adventurers’ Leaders - to oversee provision for Prayer at home continued using materials children and young people produced at the start of the pandemic, and through ongoing use of the Time for God Daily Personnel - to consider the church's Office and the accompanying prayer letter, responsibilities as an employer produced by Nick Butler. Church Building Improvements Fundraising - To We held fewer weddings, baptisms or funerals in fund faise for the proposed extension to the church due to the restrictions, but they happened church building where passible. For much of the year Parade Services were not able to go ahead but it was wonderful to be able to hold an adapted Electoral Roll: At 3)st December 2021, there were Christingle service in December. We held partial 143 people on the electoral roll. Our estimated Easter services, and our Christmas services had to ‘worshipping community’ these whe: ord be adapted to some degree, but it was a joy to be worship at least once a month or so - was able to celebrate both festivals in a fuller way than estimated as being 46 people aged under 18 and had been possible in 2020. cee ey ee We resumed Footsteps, a monthly service for Ratew Of the Year toddlers, and Adventurers’ (Sunday School) in September. The children also continued to 2021 was another year dominated by the impact collaborate on special occasions to produce of the Covid pandemic. We did not hold in-person posters for the trees in the churchyard, worship until Easter due to the high rates of infection, and since then have sought to do what We continue to take the welfare of children and has been possible during each phase of the vulnerable adults seriously. Thanks go to Katie aination: Bowman who continued to provide invaluable service as Parish Safeguarding Representative The worship of St Laurence remains central to its during 2021. mission and ministry. We remain grateful for the Pastoral care also remains key to the life and ministry of Fr Roy Murray, our Associate Priest and purpose of the church. Unfortunately, we were Deborah Masterson, our Pastoral Assistant. largely unable to offer Home Communion and home visits due to restrictions and the need to During 2021, services were held in various ways avoid putting people at risk, but pastoral support as the pandemic circumstances changed - publicly via telephone and email was offered - not only by in church with assorted restrictions or not, and the ministry team, but by various members of the privately in church - filmed (with thanks to Nige! congregation to one another. Zoom worship Lockwood) and uploaded to YouTube or continued to offer a new means of engagement for distributed on CD/DVD (with thanks to Christine sae Ge tee eusebound weno OF conf Croucher). Other services took place on Zoom - congregation. including Evensong and Compline, Morning Prayer on a Saturday morning, Prayer During the Day on Our Lent group met on Zoom and enjoyed some Tuesday, some seasonal services and regular very interesting discussions. Children's Services. The PCC met at various points during the year, For some of 2021 we could not have the church largely on Zoom. Jean Keen continued to provide building open for its usual hours, but when invaluable service as Churchwarden through possible it was open for private prayer and many another unusual year. It is still hoped that a thanks go to those who stewarded during these second Churchwarden will emerge in the near hours. It was a joy to be able to open the church future. Margaret and Colin Jarvis have provided daily once again from September. important help and back-up for both Christine and Jean as ‘Assistant Churchwardens’ - a role in which Colin continued after the APCM - and Chris

Mowat continued to offer valuable support as Vice-Chair of the PCC.

The social life of the church was restricted for much of 2021, but we were able to resume coffee on Friday and Sunday from September.

We continue to be very grateful to Tony Bloomfield, assisted by James Helby, for his considerable and conscientious work as PCC Treasurer. The accounts show a total income of £143,235 and expenditure of £197,935 (restricted and unrestricted funds plus the Restoration Appeal Fund) giving a deficit of £54,600. The expenditure includes £27,234 spent on improving our Church halls, with investments in security, lighting, windows and bathrooms, with legacies received in prior years enabling us to make these improvements. Halls income improved as restrictions eased through 2021, but at £45,224 remains well short of what would expect in a normal year. Planned giving continues to drift downwards and as a community we will need to consider what we can do to improve this, noting our planned giving is some £20,000 per annum less than the Diocesan Quota. Restricted funds showed a small surplus of £97. The Restoration Appeal fund showed a surplus of £5,789 as we continued fund raising for the East End extension, albeit this was curtailed by the Covid-19 restrictions. The value of our investments increased by £11,263 in line with market conditions. Despite the challenges we faced, the PCC continued to meet its Quota obligations in full, paying £89,755inin 2021.

‘Charity of the Month’ resumed late in the year. We also continued to collect for the Harold Hill Foodbank and to fundraise for The Children's Society - particular thanks must go to Penny Edwards, her family and the Children's Society Committee for their work.

Members of the congregation also provided many and various kinds of support to others in the local community through the year - volunteering at the Foodbank, ordering groceries for others, keeping in touch with the housebound, and so on.

normal year. Planned giving continues to drift Our relationships with other churches in the downwards and as a community we will need to Deanery and Churches Together continue to be consider what we can do to improve this, noting important and were again been maintained with our planned giving is some £20,000 per annum the help of Zoom. less than the Diocesan Quota. Restricted funds showed a small surplus of £97. The Restoration Joanne Chapman continued ag Parish Appeal fund showed a surplus of £5,789 as we Administrator, Carole Billings as Halls Bookings continued fund raising for the East End extension, Secretary, and James Allen as Publicity Officer, We albeit this was curtailed by the Covid-19 eat thancall for thelr Hardwark. restrictions. The value of our investments increased by £11,263 in line with market Our parish magazine, Gridiron, was produced biconditions. Despite the challenges we faced, the monthly: we thank Arlette Wiggins, Joanne PCC continued to meet its Quota obligations in Chapman and our regular contributors for their full, paying £89,755inin 2021. efforts. Gridiron remains an important tool in connecting with the wider parish as well as with Nigel Lockwood continues to oversee our IT and the church community. electronic communications and has been progressing a number of important projects. There is no doubt that this has been another Nigel also continued as Acting Director of Music challenging year. | would like to thank everyone through 2021 and enabled many excellent choral whe'has come together to-ensure thatwors itp ot contributions to worship despite the various God and love of neighbour have remained challenges posed by the pandemic. In October we priorities during this time. The effect of the were also able finally to thank Richard Brasier for pandemic upon the Church and the world hiccawiee as Glrectord? dusk. continues to unfold and we continue to discern the ‘new normal’, seeking to do so with faith, The Building Improvements Project continued to hope and trust in God. be on the agenda, though in ways that took into account the impact of the pandemic. It is hoped to The Revd Susannah Brasier, Rector and Chair of make further progress shortly. the PCC

The ‘Gardening Squad’ continued to work extremely hard to keep the churchyard in order and to provide a pleasant and relaxing space for the community to visit.

Parochial Church Council of Upminster Consolidated Balance Sheet at 31st December 2021

Note 2021 2021 2021 2020 2020
£ £ £ z
Fixed Assets
Current Assets
Charity & endowment trusts 10 96,034 84,771
Debtors and prepayments 7 17,288 10,081
Short term deposits 348,517 344,795
Cash at bank and in hand 39,533 99 551
405,338 454,427
Liabilities
: Amounts falling due
within one year 8 9,252 3,741
Net Current Assets 396,086 450,686
Less - Liabilities
: Amounts falling due
after one year “ -
NETASSETS 495.317 538,654
FUNDS
Unrestricted - General 137,103 191,055
Unrestricted
- Property reserve		 9 72,100 72,100
209,203 263,155
Restricted 72,077 67,251
Restricted - St Laurence Church Restoration Appeal Fund 214,037 208,248
495,317 538,654
Approved by the Parochial Church Council on and signed on its behalf by :
SheBT (Chairman) =Soel Vas (Member)
Thenotesonpages6to12formpartofthese accounts

Page 5

Parochial Church Council of Upminster Statement of Financial Activities For the year ended 31st December 2021

|

Unrestricted Restricted Restoration Total Funds
Funds Funds Appeal Fund 2021 2020
£ a £ £ E
Nole
INCOMING RESOURCES
Incoming resources from
donors 2a 71,701 1,817 6/135 78,654 76,978
Other voluntary incoming - -
resources 2b 2,933 . 1,472 4,405 104,024
Income fram = .
ancillary activities 25 46,503 - - 46,503 32,585
Other incoming resources 2d 8,287 375 - 8,662 8,341
Income from Investments 2e 3,691 1,404 16 S141 5,617
TOTALINCOMING RESOURCES 133,115 3.596 6.624 143,335 227,545
RESOURCES USED
Grants 3a “ 1,817 - 1,817 964
Activities directly relating to
the work of the Church 3b 182,894 1,682 825 185,401 148,646
Fundraising and publicity 3c 30 - - 30 676
Church management and
administration 3d 10,677 - 10 10,687 9,616
TOTAL RESOURCES USED 193,601 3,499 835 197,935 159,902
NET INCOMING (OUTGOING)
RESOURCES (60,486) 97 5,789 (54,600) 67,643
Balances B/F istJanuary 2021 263,155 67.251 208,248 538,654 487,876
202,669 67,348 214,037 484,054 555,519
Other recognised gains:
Gains/(losses)on charity funds 10 6,534 4,729 . 11,263 (16,865)
Balances C/F 31stDecember 2021 209 203 72,077 214,037 495.317 538.654
Represented hy:-
General funds 81,733 31,413 - 113,146 173,535
Property reserve 9 72,100 - - 72,100 72,100
Charity/endowment funds 10 §5§,370 40,664 . 96,034 84,771
Restoration Appeal Fund +2 -
209,203		 -
72,077		 214,037
214,037		 214,037
495,317.		 208,248
538,654

Page 6

Parochial Church Council of Upminster Notes to the Financial Statements For the year ended 31st December 2021

1.Accounting Policies

The financial statements have been prepared in accordance with the Church Accounting egulations together with applicable accounting standards and the Charities Statement of Recommended Practice and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Scope of Accounts

The Accounts included the PCC Genera! Fund, 5 trust funds and the Restoration Appeal Fund. The General Fund is unrestricted. Of the trust funds, the Whitehead Trust is also used for general purposes, The remaining trust funds are restricted - Frith being an ancient trust to provide bread for the poor of the parish, Boyce for advancing youth membership of the Choir, England for educational purposes and Wrightfor the maintenance of the churchyard.

The St Laurence Restoration Appeal Fund was created specifically for the repairs and maintenance of the fabric of the church, organ, bells and tower.

There are no other trusts or funds controlled by the PCC that do not form part of these accounts.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. The Restoration Appeal Fund is separately identified. The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

incoming Resources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant is recognised when received. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its lega! entitlement of the amount due. Income tax recoverable on Gift Aid donations is recognised when the underlying income is received. All other income is accounted for when received.

Resources used

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan quota is accounted for when paid.

Fixed Assets

Consecrated and beneficed property is excluded from the accounts by section 10 of the Charities Act 2011. No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.

Equipment used within the church premises is written off as expenditure when purchased.

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Parochial Church Council of Upminster Notes to the Financial Statements For the year ended 31st December 2021

Accounting policies (continued)

Current assets

Amounts owing to and collectable by the PCC are shown as debtors. Short term deposits include cash held on deposil either with the COIF Church of England funds or at the NatWest bank or other banks authonsed and regulated by FCA and PRA.

2, Incoming resources Unrestricted Restricted Restricted Restoration Total Funds
Funds Funds Appeal Fund 2021 2020
2a Incoming resources fromdonors E s F £ £
Planned Giving:
Covenants, gift aid & small donations 48,544 - 1,700 50,244 51,450
Tax recovered/recoverable 12,771 - 815 13,586 13,227
Uncovenanted 5,360 - §,360 6,309
Other collections 2,494 - 1,475 3,969 1,749
Charity collections ai) 1,817 . 1,832 981
Sundry donations & for special purposes 2,517 - 1,146 3,663 3,262
71,701 1,817 5.136 78.654 76.978
2b Other voluntary incoming resources
Legacy 2,933 - ° 2,933 102,660
Fund Raising - - 1,472 1,472 1,364
2.933 - 1472 4,405 104,024
"
2c Income fromancillary activities
Magazine and book stall 1,279 . - 1.279 577
Church hall income 45,224 - - 45,224 31,656
Concerts - > = < 352
2d Otherincoming resources
Fees to PCC 8,287 - - 8,287 F987
Churchyard maintenance - 375 - 375 344
eS) a ) ae ee
2eIncome frominvestments
Deposit interest and income from trusts		 3,691 1,404 16 §,111
3.691 1,404 16 FaBi 5,617
Tota!incomingresources 133,115 3,596 6,624 143,335 227,545

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Parochial Church Council of Upminster Notes to the Financial Statements

For the year ended 31st December 2021

Unrestricted Restricted Restoration Total Funds
Funds Funds Appeal Fund 2021 2020
3. Resources used £ £ 2 £ £
3a Charitable Giving
Church overseas: missionary societies - - - - -
Church overseas: other - 248 - 248 -
Home charities - other - 1.482 - 1,482 964
Home charities - church - 87 - 87 -
- 1,817 - 1,817 964
3b Activities directly relating to the work of the Church
Diocesan quota 89,755 - - 89,755 88,584
Clergy and support staffexpenses 577 - - 577 511
Fees forweddings and funerals 6,369 - - 6,369 6,136
Church running expenses 14,947 - - 14,947 14,205
Church maintenance 2,673 - - 2,673 4,942
Organ maintenance - - 825 825 495
Education - 327 - 327 638
Upkeep of churchyard 179 1,355 - 1,534 1,237
Salanes and honorana 13,959 - - 13,959 12,514
Church halls costs 26,371 - - 26,371 19,264
Church halls improvements 27,234 27,234 -
Donations 800 - - 800 120
Other 30 - - 30 -
182,894 1,682 825 185,401 148.646
3c Fund raising and publicity
Publicity forchurch and fund raising events - - - - 206
School prizes 30 - - 30 30
Concert expenses - - - a 440
30 - - 30 676
3d Church management and administration
Stationery, postage, fees, and sundries etc 5,624 - 10 5,634 5,785
6 Gaynes Park Road 5,053 - - 5,053 3,831
10,677 - 10 10,687 9.616
Totalresourcesused 193,601 3,499 835 197,935 159,902

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Parochial Church Council of Upminster Notes to the Financial! Statements For the year ended 31st December 2021

2021 2020
4. Staff costs £ £
Salariesandhonoraria 17,646 14,890

During the year remuneration was paid to a Director of Music, his Assistant, Halls Secretary and the Administrative Assistant to the Rector. The remuneration paid to the Halls Booking Secretary is included in the Halls Expenditure. No person eamed £40,000 or more.

5. Fixed assets for use by the PCC
Tangiblefixedassets
Freehold Land Total
and Buildings
£ Ff
6 Gaynes Park Road Upminster at cost 3,197 3,197
3,197 3,197

Depreciation is not provided on the freehold buildings in view of the immaterial! amount involved.

6. Analysis of net assets by fund

6. Analysis of netnet assets by fund
Unrestricted Restricted Restoration
Funds Funds Appeal Fund Total
£ E 3 £
Fixed assets 3,197 - - 3,197
Current assets 159,888 31,413 214,037 405,338
Current liabilities {9,252) - . (9,252)
Charity/endowment funds 55,370 40,664 - 96,034
Fund balance 209,203 72,077 214.037 495,317
7.Debtors 2021 2020
E gE
Prepayments 1,271 250
Gift Aid recoverable from HMRC 13,565 7499
Otherdebtors 2,452 2,582
17,288 10.331

Gift Aid receivable is due from HMRC from 1 January 2021 and the cash was received in January 2022.

2021 2020
8. Liabilities : amounts falling due within one year £ £
Accruals and deferred income 9,252 3,741
9. Property Reserve Not restricted
PCC have agreed to set aside funds for major repairs to PCC 2021 2020
property £ £
Opening balance 72,100 72,100
Property maintenance expense = i
Closingbalance 72,100 72,100

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Parochial Church Council of Upminster Notes to the Financial Statements For the year ended 31st December 2021

  1. Fund Details

The restricted funds include income from two ancient charities and two bequests: (a) Frith Charity. Reg.No.262008 Created in 1610 to provide bread for the poor of the parish. £38 Income received direct by PCC in 2021

The PCC intend to transfer this trust, along with accumulated interest of £1,084 to an appropriate local charity in line with the objectives of the trust.

(b) Boyce Charity. Reg. No.310907. Created in 1869 to advance youth membership of the choir. £48 Income received direct by PCC in 2021

The PCC intend to transfer this trust, along with accumulated interest of £1,351 to the St Laurence Choir Association in line with the objectives of the trust.

(c ) Miss G.K. Wright deceased. A perpetual endowment for the upkeep of the churchyard . £375 Income received direct by PCC in 2021

(d) Rona England Bequest. Created by a legacy in 1994 for educational purposes £1,319 Income received and £246 expenditure in 2021.

The unrestricted funds include one bequest: Miss C F Whitehead Trust. Created by a legacy in 1961

£2,634 Income received and no expenditure on general church running costs in 2021

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Fund|Values| |2021|2020| |Frith|Fund|Value|at|31/12|1,484|1,300| |Boyce|Fund|Value|at|31/12|1,851|1,621| |Wrght|Fund|Value|at|31/12|8,226|7,345| |England|Bequest|Value|at|31/12|29,103|25,669| |Restricted|Funds|40,664|35,935| |Whitehead|Trust|Value|at|31/12|55,370|48,836| |Charity|& endowment trusts|96,034|84,771| |Unrealised|gain/(loss)for the|year|11,263|(16,865)|

----- End of picture text -----

  1. Financial Commitments There are no financial commitments for the coming financial year .

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Parochial Church Council of Upminster Notes to the Financial Statements For the year ended 31st December 2021

12. St Laurence Church Restoration Appeal Fund

The St Laurence Church Restoration Appeal includes funds for the repairs and maintenance of the church fabric, repairs and maintenance of the organ, tower and bells, and a historic bequest for repairs and maintenance of the church and the organ.

The fund is also the recipient of funds raised for the Church Building Improvement project.

Income and Expenditure

and Expenditure and Expenditure 2021 2020
Repairs & Maintenance fund
Fund Raising 1,472 1,364
Donations and other income 5,115 3,556
Expenditure (10) (35)
6,577 4,885
Organ fund
Income 37 -
Expenditure ss x
37 -
Bequest for Organfund
Income af .
Expenditure (825) (495)
(788) (495)
There was no income or expenditure in the otherRestoration Appeal funds.
31 December
Balances by fund 2021 2020
Repairs & Maintenance fund* 67,781 61,204
Organ Fund i be
Bells& Tower fund 199 199
Bequest for Church Fabric 133,075 133;375
BequestforOrgan 12,682 13,470
214,037 208,248

“Repairs & Maintenance Fund includes £33,057 raised for the Building Improvement project.

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Page 12

Independent Examiner's Report to the PCC of Upminster

| report on the accounts of the PCC for the year ended 31 December 2021, which are set outon pages 5 to 12.

Respective responsibilities of the PCC and the Examiner

The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an Independent examination is needed.

Itis my responsibility to

Basis of Independent Examiners Statement.

My examination was carried outin accordance with the General Directions given by the Charity Commission. An examination includes a reviewofthe accounting records kept by the charity and a comparison of the accounts presented with those records. Italso includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently | do not express an opinion on the accounts.

Independent Examiner's statement

In connection with my examination, no matter has come to my attention:

----- Start of picture text -----
¢é Vac lu L.
----- End of picture text -----

Akosua Boachie, FCCA Boundary Road Upminster Essex Dated: |ae a Z Sola

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