## **St Bartholomew’s Church**
**End of Year Report and Accounts Year Ending 31[st] December 2021**
_Page 1_
## **Introduction**
St Bartholomew’s Church is situated next to Corsham Court in Corsham and the correspondence address is Church House, 3 Church Street, Corsham SN13 0BY. St Bartholomew’s is part of a team of churches including St Cyriac Lacock, St John the Baptist Gastard, St Philip and St James Neston and St Anne Bowden Hill.
We have a full-time Priest in Charge (Team Rector) based in Corsham and a half-time selfsupporting Team Vicar who has delegated responsibility for the parish of Lacock with Bowden Hill but also assists with services and activities across the team. The Priest in Charge and Vicar are supported by a number of retired clergy, Licensed Lay Ministers, the members of our team and church PCCs, a wide variety of church and out-of-church activity groups and the congregations themselves.
St Bartholomew’s Church is the largest church in the team. It provides a full array of wellattended services and activities that engage the community. It is a popular church for baptisms, weddings and funerals. It is the garrison church for MOD Corsham and is used by all of the schools in Corsham.
## **Status**
The Parochial Church Council (PCC) of St Bartholomew’s Church is a charity that is registered with the Charities Commission as The Parochial Church Council of the Ecclesiastical Parish of St Bartholomew, Corsham; registration number 1132969.
## **PCC**
PCC members who have served during 2021 are as follows:
Chairman: Revd Dr Andrew Johnson
Churchwarden: Mrs L’nora Olney
Deanery Synod Representatives: Mr Nicholas Brakspear, Mr John Stott
Council Members: Mrs Phyllis Fry, Mrs Christine Reid, Mr Anthony Hall, Mr Reginald Lambert, Mr Roger Parry, Mr Alfred Storey
Treasurer: Mr Michael Alexander (to May 2021); Mrs Deborah Stott
Secretary: Miss Fiona Draper
_Page 2_
## **Deanery Synod**
Two members of the PCC sit on the Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the Church. Issues raised at Deanery Synod are brought to the next PCC meeting.
## **Structure, Governance and Management**
St Bartholomew’s is part of a team of churches. The Churchwarden of St Bartholomew’s and one lay person are eligible to attend meetings of the Team Council, which meets to discuss matters relating to the team of churches.
The PCC at St Bartholomew is scheduled to meet six times a year and is chaired by the Priest in Charge. The PCC Agenda is focused on standing items – Mission and Outreach, Buildings Matters, Policy Statements and Finance – and other important items that are programmed annually or raised to the PCC. When necessary, individuals are co-opted onto the PCC to advise on a particular issue, e.g. safeguarding. This ensures strong and diligent governance.
The Priest in Charge meets monthly with the Churchwarden to review progress and ensure the smooth running of the church, and the Standing Committee of the PCC also meets from time to time between PCC meetings as required.
## **Aim and Purposes**
The PCC has the responsibility of co-operating with the Priest in Charge, Revd Dr Andrew Johnson, in promoting the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical and to direct charitable donations. The PCC is also specifically responsible for the maintenance of Church House, 3 Church Street, Corsham and residential properties at 2 The Tynings, Corsham and 7b Lypiatt Road, Corsham.
## **Goals and Objectives**
The PCC works to the vision of ‘Growing followers of Jesus’ through growing in God, growing in love and growing community. The church has a very active life, providing opportunities for a wide range of age groups, acting as a focal point for community events, and engaging with large numbers of people through formal, informal and out-of-church activities. There is a desire to reach out further into the community and to engage more effectively with it.
_Page 3_
## **Review of the year**
St Bartholomew’s Church offers a wide range of services during the year. These include regular weekly services and one-offs to mark special events in the church calendar, like Holy Week, Easter and Christmas. The usual pattern of services continued to be disrupted in 2021 by COVID-19, although in-person services were provided in increasing frequency throughout the year.
By the end of the year the main morning service pattern had been re-established, congregation singing had returned, albeit from behind face coverings, and post-service refreshments were once again available. During the year services were also offered on-line via Zoom and proved particularly popular with those who were unable to attend church inperson or felt cautious about doing so due to COVID. The Priest in Charge also led a weekly Bible study on Zoom throughout the year.
In-person church attendance was, understandably, down on previous years (as experienced by many churches during the pandemic) but there was a pleasing increase in attendance during December and Christmas. One of the highlights in December was the return of the Advent Christmas Tree Festival with a well-attended launch evening following the Christmas tree light switch on in town.
As well as our regular services, we enabled our community to celebrate and thank God at the milestones of the journey through life. Whilst COVID-19 continued to have an impact on our ability to hold services, we re-connected with many families through 16 baptisms from September onwards, and 6 weddings and 8 funerals were held in our church this year.
The church is a member of the ecumenical group in Corsham, along with the other churches. St Bartholomew’s plays an active role in this group, and although many of the usual events could not be held this year due to COVID-19 restrictions we were pleased to host the open-air carol service in Church Square which was led by the Priest in Charge.
It was also pleasing to see the re-establishment of some of our services targeted at all ages. Early Birds resumed their monthly services in church and the Young Church Bubble introduced a revamped Family Service in church on the fourth Sunday of the month which made use of the projector and screen to provide an experience very similar to that experienced at the online Zoom services. This has consistently been the best attended service of the month and has continued into 2021.
Sadly, we lost one of our most longstanding church members in December. Phyllis (Phyl) Fry was our Verger and a PCC member for many years and will be sadly missed. A wellattended funeral service was held to remember and give thanks for her life in January 2022.
_Page 4_
## **Balance sheet**
|**Balance sheet**|**Balance sheet**|**Balance sheet**|**Balance sheet**||||
|---|---|---|---|---|---|---|
||||||**2021**
**2020**||
||||||||
|**Fixed assets**
2 The Tynings
250,000
250,000
7b Lypiatt Road
330,000
330,000
Church House
400,000
400,000
**Total Fixed assets**
**980,000**
**980,000**
**Current assets**
Bank current account
7332
6257
Messy Church balance
259
259
Bank deposit account
CCLA (CBF) deposit account restricted
105,142
2,810.17
95542
Cash in Hand
100
Team Account Debtor
1900
Accounts Receivable
4911
5070
**Total Current assets**
**120,453**
**109128**
**Liabilities**
Agency Collections
157
---
Accounts Payable
—
---
**Total Liabilities**
**157**
**Net Asset surplus (deficit)**
**1,100,296**
**1,089,128**
**Reserves**
Excess / (deficit) for year
11,168
(23,314)
Starting balances
1,089,128
1,112,442
**Total Reserves**
**1,100,296**
**1,089,128**
**Represented by Funds**
Unrestricted
5,833
893
Designated
1,041,090
1,034,250
Restricted
53,373
53,985
**Total**
**1,100,296**
**1,089,128**|||||250,000
250,000
330,000
330,000
400,000
400,000||
||||||**980,000**
**980,000**
7332
6257
259
259
105,142
2,810.17
95542
100
1900
4911
5070||
||||||**120,453**
**109128**
157
---
—
---||
||||||**157**||
||||||||
||||||**1,100,296**
**1,089,128**||
||||||||
||||||||
||||||11,168
(23,314)
1,089,128
1,112,442||
||||||**1,100,296**
**1,089,128**||
||||||||
|||**Represented by Funds**|||||
|||Unrestricted
5,833
893|||||
|||Designated
1,041,090
1,034,250|||||
|||Restricted
53,373
53,985|||||
||||||||
|||**Total**|**1,100,296**
**1,089,128**||||
||||||||
The fixed assets have not been revised this year. They represent Church House and the two residential properties owned by St Bartholomew’s.
Current assets have increased by £11,326. This is represented by increases in the bank account balances of £10,675 and the CCLA(CBF) account of £2,810. The Accounts Receivable of £4,911 represents marriage and funeral fees due from 2021 and Gift Aid rebate due on 2021 donations, but not received by year end.
_Page 5_
The Agency Collection made in 2021 for the Royal British Legion Poppy Appeal was not paid until after the year end.
No Accounts Payable were raised in 2021.
.
Reserves are the net of income over expenditure for the year. It should be noted that although the balance sheet reserves have increased by £11,169 this is principally attributable to a generous legacy of £10,000 into the unrestricted fund. The majority of the reserves are tied up in restricted or designated funds leaving the unrestricted funds balance at 31 December 2021of £5,832.
The balance sheet value is then split between all the funds kept, e.g. bells, buildings and restoration, general, etc. and each fund is either unrestricted (can be spent anywhere), designated (donor would like them spent on a specific purpose), or restricted (can only be spent specifically on the reason for that fund existing, e.g. Organ Fund and Ms Evans Legacy Fund). Details of each funds balance and in-year movements are shown at Note 2 to the accounts.
_Page 6_
## **Statement of Financial Activities (£)**
||**Financial Year 2021**
**Financial Year 2020**
**Unrestricted**
**Funds**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**Total**
**Funds**|
|---|---|
|**Receipts**
Planned giving
Collections and other giving
Other voluntary receipts
Gift Aid recovered
Other receipts
Activities for generating funds
Investment Income
Receipts from church activities
**Total receipts**
**Payments**
Cost of generating funds
Missionary and Charitable
Giving
Parish Share
Clergy and Staffing costs
Church Running Expenses
Property Running Costs
Church Repairs & Maintenance
Cemetery Chapel Repairs &
Maintenance
Governance Costs
Leased Printer Costs
**Total payments**
**Net Income / (expenditure**
**resources before transfer**
**Transfers**
Gross transfers between funds –
in
Gross transfers between funds –
out
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|55,744
60
500
56,304
47,215
3,068
—
—
3,068
1,539
11,651
10,050
7,885
29,586
10,471
14,005
—
—
14,005
9,828
763
—
5
768
3,329
73
28
—
101
9
2
16,890
4,500
21,393
18,246
4901
—
—
4,901
4,597|
||**90,210**
**27,028**
**12,890**
**130,130**
**95,597**
—
—
—
—
---
---
---
---
---
710
64,250
—
—
64,250
68,307
760
—
—
760
1,866
16,877
—
10,402
27,280
27,504
3,084
23,288
—
26,372
4,837
—
—
---
---
15,446
58
—
---
58
—
240
—
—
240
240
—
—
—
—
—|
||**85,270**
**23,288**
**10,402**
**118,961**
**118,912**|
||**4,939**
**3,740**
**2,488**
**11,168**
**(23,314)**
---
33,100
15,000
48,100
25,400
—
(30,000)
(18,100)
(48,100)
(25,400)|
||**4,939**
**6,840**
**(611)**
**11,168**
**(23,314)**|
||**892**
**1,034,249**
**53,984**
**1,089,127**
**1,112,441**|
||**5,832 **
**1,041,090**
**53,373**
**1,100,296**
**1,089,127**|
_It is worth noting that all the figures mentioned below include combined figures, i.e. restricted, designated and unrestricted receipts and payments. There may be minor discrepancies due to roundings._
Planned giving is giving through standing orders at the bank or through the envelope system. Year on year receipts have increased by £9,089, mainly due to the increase in the number of church services taking place post Easter 2021, when COVD-19 lockdown restrictions were eased.
Collections are those moneys given at all church services, including weddings and funerals, which are not in envelopes. The increase in physical services has generated increased income of £1,529.
Other voluntary receipts are up £19,115. This includes generous legacy income of £12,382, and a grant of £3,000 from the Wiltshire Historic Churches Trust for the
_Page 7_
replacement central heating boiler late in 2020. The remainder comprises small personal donations from multiple sources.
Gift Aid rebate receipts are up £4,177 due to the increased planned giving income and other Gift Aid claimable donations.
Other receipts are down £2,561 due to the inability to hold fundraising activities.
Investment income has increased by £3,145. This comprises rent from 2 The Tynings and 7b Lypiatt Road. Property income of £16,890 was offset by an expenditure of £23,288 on 2 The Tynings for the refurbishment of the bathroom and the demolition of an unstable garage structure.
Receipts from church activities remain largely unchanged. A modest increase in wedding and funeral fees and the income from Church House lettings has been adversely impacted by increased costs across the spectrum of parish running costs.
In total, Receipts are up £34,533.
With regard to payments:
Missionary and charitable giving was down £710 on last year following the decision not to make any charity donations this year in view of the General fund’s adverse financial position.
Diocesan Parish Share has decreased £4,057. The fragile financial position mid-year drove the PCC to decrease the payment for the fourth quarter.
Clergy and Staff Costs are fees paid to the organist. They are down £1,106 due to fewer services being held during the year with the consequent reduction in organist fees.
The Church running costs and maintenance has totaled £27,280, a decrease of £224 on the previous year. 2020 had an exceptional expenditure of £15,000 for the replacement of the boiler: additional expenditure this year has been for roofing repairs and for the maintenance of the churchyard trees. Our monthly contribution to the Benefice Team account increased marginally in April.
Hall (Property) Running Costs are in respect of Church House and the two residential properties. Costs have increased by £21,535 driven principally by planned expenditure on 2 The Tynings in regard of improvements to this valuable fixed asset.
Church Repairs and Maintenance in year have been to the external of the church and maintenance of the churchyard, including significant work on the trees to maintain their health and ensure public safety. This amounted to £12,679 and is a portion of the £24,807 of Church Running costs.
Transfers totaling £18,100 from the Property & Appeal funds were made to the Reserve fund early in the period with the intention of returning this fund to a level commensurate with 3 months funding as per the PCC policy.
_Page 8_
Governance costs are in respect of the Independent Examination of the church accounts.
In total the payments have increased by just £49.
Net income has increased by £11,169.
## **Notes to the Accounts**
These accounts have been prepared under the Charities Act 2011, and the Charities Statement of Recommended Practice 2015. The form and content of these accounts is compliant with FRS102.
## **Note 1 – Accounting Policies**
There have been no changes in accounting policy during 2021, so no restating of prior year figures has been necessary.
The majority of income (planned giving, donations, fundraising, and dividends received) is accounted for in month of receipt. Income due to Gift Aid Rebates and wedding and funeral fees is accounted for in the month of receipt in-year and an accrual was raised at year-end for outstanding income.
Trustees have not been paid any remuneration or received other benefits from an employment with the charity. No trustee expenses have been incurred.
Other than for independent examination, no related party transactions were made.
Paid staff employed (cleaner) state they are self-employed, so no tax or National Insurance contributions were payable. Likewise, no pension liabilities have been accrued.
Fixed Assets are subject to re-valuation every 5 years. They were last revalued in 2015 and will be re-valued in 2022: COVID-19 restrictions prevented the re-valuation in 2021.
Debtors and creditors are all short-term (less than 1 year) and are accounted for at full value. No provisions are applied.
_Page 9_
## **Note 2 – Movement by fund (£)**
||**Opening**|**Incoming**|**Outgoing**|**Transfers**|**Gains /**|**Closing**|
|---|---|---|---|---|---|---|
||**Balance**|**Resources**|**Resources**|**In / (Out)**|**Losses**|**Balance**|
|**Unrestricted Funds**|||||||
|**General Fund**|**892**|**90,210**|**85,270**|**__**|**—**|**5,832**|
|**Designated Funds**|||||||
|**Property Fund**|45,443|16,890|23,288|(15,000)|—|24,045|
|**Buildings Fund**|980,000|—|—|—|—|980,000|
|**Fabric**||10,138||||10,138|
|**Discretionary Fund**|2,395|--|—|—|—|2,395|
|**Messy Church Fund**|661|—|—|—|—|661|
|**Reserve Fund**|5,750|—|—|18,100|—|23,850|
|**Total Designated Funds**|**1,034,249**|**27,028**|**23,288**|**3,100**|**—**|**1,041,090**|
|**TOTAL UNRESTRICTED FUNDS**|**1,035,111**|**117,238**|**108,558**|**3,100**|**—**|**1,046,922**|
|**Restricted Funds**|||||||
|**Buildings & Restoration Fund**|1,621|5,535|---|(3,100)|—|4,056|
|**Bells Fund**|1,431|—|—|—|—|1,431|
|**Church Warden & Junior**
**Church**|1,767|—|116|—|—|1,650|
|**Churchyard Fund**|321|2881|—|—|—|3,202|
|**Fabric**||45||||45|
|**Flowers Fund**|403|—|—|—|—|403|
|**Kneeler Fund**|256|—|—|—|—|256|
|**Mission & Evangelism Fund**|2,483|—|---|—|—|2,483|
|**Ms. Evans Legacy Fund**|26,653|4,429|9,847|—|—|21,234|
|**Organ Fund**|19,272||438|—|—|18,834|
|**TOTAL RESTRICTED FUNDS**|**54,209**|**12,890**|**10,402**|**(3,100)**|**—**|**53,598**|
|**TOTAL RESERVES**|**1,089,352**|**130,130**|**118,961**|**—**|**—**|**1,100,521**|
The purpose underlying each of these funds is shown below:
**Property Fund** – This includes the income and expenditure incurred in renting out 2 The Tynings and 7b Lypiatt Road.
**Buildings Fund** – Holding the value of Church House and the residential properties at 2 The Tynings and 7b Lypiatt Road, Corsham.
**Discretionary Fund** – Fund set aside for the Rector to use for charitable purposes at his discretion.
**Messy Church Fund** – Income and expenditure incurred in running Messy Church.
**Reserve Fund** – Set aside to protect the charity against a drop in income and to cover emergencies: it is provisionally set at three months’ church running costs. At the end of
_Page 10_
2020 a partial drawn down had become necessary; this was made good by an injection of funds to restore it to agreed level.
**Buildings & Restoration Fund** – A fund built up to fund necessary restoration work on the church building.
**Bells Fund** – Used to fund maintenance and repairs to the bells.
**Church Warden & Junior Church** – Funding received specifically for spending on the work of Young Barts (Sunday School) and other children’s work.
**Churchyard Fund** – Funding set aside for maintenance of churchyard. This currently holds restricted funds from the Ames legacy. This legacy was recently discovered: capital is held by the Bristol Diocesan Board of Finance in the CBF Investment Fund with the parish receiving the dividends.
**Fabric Fund** – Funding received specifically for the maintenance of the fabric.
**Flowers Fund** – Funding received specifically for the provision of flowers in the church.
**Kneeler Fund** – Funding received for the repair and replacement of kneelers.
**Mission & Evangelism Fund** – Funding received specifically for use on mission and evangelism activities.
**Ms Evans Legacy Fund** – Holds dividends received from the Ms Evans Legacy. Expenditure is limited to the churchyard and the exterior of the church. All expenditure is agreed by the trustees of the fund.
**Organ Fund** – Funding received specifically for the maintenance and restoration of the organ.
## **Note 3 - Agency Transactions**
To conform to the requirements of the Anti-Money Laundering regulations, charities are required to disclose all transactions where monies are accepted and passed on to other organisations. Such monies do not form part of the income or expenditure of St Bartholomew’s, and the Church is acting only as an agent for those other bodies.
|Organisation|Opening
Balance|Collected in
year|Remitted in
year|Closing
balance.|
|---|---|---|---|---|
||£|£|£|£|
|RBL Poppy Appeal||157||157|
## **Note 4 – Costs of External Examination and Other Financial Services**
Costs of £240 were incurred in 2021 for External Examination of the Annual Report and Accounts.
_Page 11_
## **Note 5 - Reserves Policy**
The Charity Commission encourages the retention of a quantified reserve that protects charities against drops in income and to cover opportunities and emergencies. It is therefore the policy of St Bartholomew’s PCC to finance its parish mission for growth, to continue to honour its Parish Pledge 2021 and to keep a reserve of three months’ general church running costs.
This three months’ General Reserve will cover all running costs, except for the Parish Share. This General Reserve does not include any provision of funding for grants to charities, which will be confirmed through events and annual budgeting. This General Reserve does not include any provision for building works, which are covered by a restricted Restoration Reserve which was reviewed in line with the implications of the Quinquennial Inspection 2015 and will be reviewed again on receipt of the report of the Inspection undertaken in 2021.
## **Note 6 – Going Concern Accounting Policy**
The accounts have been prepared on the assumption that the church is able to continue as a going concern. The COVID-19 pandemic has had a profound impact on the global economy; this has in turn affected the finances of St Bartholomew’s Church. A slow recovery is being made although finances remained subdued. The PCC continues to keep the financial situation under review. The church holds unrestricted general reserves of £15,832 and designated reserves of £23,850 that can be drawn down if necessary. The PCC consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.
_Page 12_
CHARITY COMMISSION
FOR ENGLAND A WALES
Independent examinerfs report on the
accounts
Section A
lTrdependent Examiner s Reporl
Roportto t momhrs
Parochial Church Council IPCCI of
Sl Bartholornew's Church. Cor5h8rn. SN13 OBY
On accwnts for th• y•ar
•nd•d
31 Oecember 2021
Charlty no
1132969
l pOrt to tho PCC on my èx•ninab"on of tho accounts of thé abov• chanty
{'th8 Trusf) for th• y•ar ènd8(13111212021.
R•$ponslbllltt•¥ and
basls of report
As members of the PCC, you are f&sponsia for the preparation of the
accounts in accordance witti the requirements of the Charities A(1 2011
I'lhe Act'l.
I report in resFect of my examination ofthe PCC'S accounts carrd o
under section 145 of the 2011 Act and in carying OLrt my examination. I
have followed all the applicab DirectKJns given by the Charity Commissi¢Jn
under section 14515llbl of the Act.
IrHlgp8nd•nt I have completed my examination. I confirm that no material matter8 have
examlneV8 8tatsment come to rny attention in connection with the examination Icrther than that
disclosed in Section 8> vknich give5 me cause to bdiève that in. any m¥teri•l
respect.
the 8rxounting red5 not kept in a¢¢¥rd8n¢e with se¢tion 130
oflhe charrt A*, or
the accounts did not accorf wrth Ihg ?Ounb"n9 rewrds," or
Ihe accounts did not ¢omply wth the aFvIic8bb reqtJir¥m¢nts
¢on¢eming thtr fom Èfid cont•nt ol accounts set out in the Chantie$
IA¢counts and Rawls) Ragulations 28 other than any requirnent
that th& attounts give a Iru¢ and fair, view which is not a matter
¢on$¥Jer8t1 as part of an independent examination.
I have no concems and have Come auoss no other matters trn connects
with the examination to which atterrtion Should be drawn in this reFQrt in
order to enat4e a proper under8tsrKling tsft aecounls to b& rexhed.
Slqned:
Ll
TOHN S. DAKJIS FCLA
R•l•vant prol•8sional
qualificatiorfsl or body
lil #nyl:
John Cavi+ r._ Co. Ac-oiJr:qrt# Ltd.
Addrem:
IER
Oct 2018
Pase 13