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2020-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham Charity number: 1133732

Unaudited

Trustees' report and financial statements

Page 39

For the year ended 31 December 2020

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report, Rector's Report, Churchwardens' Report, Arundel and Bognor 2 - 16
Deanery Synod Report, Safeguarding Report
Independent examiner's report 17
Statement of financial activities 18
Balance sheet 19
Notes to the financial statements 20 - 39
The following pages do not form part of the statutory financial statements:
Appendix I - Detailed Statement of Financial Activities 40-42
Appendix II - St Marys Centre 43

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 December 2020

Trustees Revd John William Challis
Maureen Williams
Steve Christie
Jeanette Fido
Robert Anthony Beasley, (Until 2023)
Wendy Margaret Barrett, (Until 2023)
Geraldine Simmans, (Until 2022)
Yvonne Elizabeth Hammill, (Until 2021)
Joan Margaret Bull, (Until 2022)
Janette Penn, (Until 2023)
James George Edwin Rushman, (Until 2022)
Margaret Treacy, (Until 2023)
Elizabeth Wand, (Until 2022)
Nicholas Wand, (Until 2022)
Peter French, (Until 2023) (appointed 24 September 2020)
Anne French, (Until 2023) (appointed 24 September 2020)
Susan Holmes, (Until 2023) (appointed 24 September 2020)
David Lowen, (Until 2023) (appointed 24 September 2020)
Lois Christine Thompson, (Until 2023) (appointed 10 November 2020)
Charity registered
number
1133732
Principal office
The Church Office
St Mary's Centre
Grassmere Close
Felpham
West Sussex
PO22 7NU
Independent Examiner
Victor Cox
c/o St Mary's Centre
Grassmere Close
Felpham
West Sussex
PO22 7NU
Incumbent
Revd John William Challis
Wardens
Maureen Williams (Lay Vice Chair) (Until 2021)
Steve Christie (Until 2021)
Deputy Wardens
David Lowen (Until 2021)
Treasurer
Robert Anthony Beasley
PCC Secretary
Jeanette Fido (Until 2021)
Deanery Synod
Wendy Margaret Barrett (Until 2023)
Janette Penn (Until 2023)
Maureen Williams (Until 2023)
Lois Christine Thompson (Until 2023)
Diocesan Synod
Wendy Margaret Barrett (Ex-Officio to July 2021)
Safeguarding Officer
Joan Margaret Bull (Until 2021)

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Trustees' report For the year ended 31 December 2020

The Trustees present their annual report together with the financial statements of the Charity for the 1 January 2020 to 31 December 2020.

St Mary’s Church is situated in Felpham Road, Felpham. It is part of the Diocese of Chichester within the Church of England. All correspondence should be addressed to the Rector, The Church Office, St Mary’s Centre, Grassmere Close, Felpham, West Sussex. PO22 7NU

Objectives and activities

a. Policies and objectives

The primary objective of St Mary’s PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility of co-operating with the Incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The main objectives of the PCC are:

• The consideration and discussion of matters concerning the Church of England, or any other matters of religious or public interest;

• Making known, and putting into effect, any provision made by the Diocesan Synod, or the Deanery Synod, but without prejudice to the powers of the council on any particular matter;

• Giving advice to the Diocesan Synod and the Deanery Synod on any matter referred to the council;

• Raising such matters, as the council consider appropriate, with the Diocesan Synod or Deanery Synod.

• Maintenance of St Mary’s Church and St Mary’s Centre in Felpham.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Activities undertaken to achieve objectives

In working to achieve these objectives the PCC has supported or initiated the following activities during the year:

• To support the PCC’s plan of spreading the mission and outreach of St Mary’s Church in making Jesus Christ known in this parish.

• The PCC agreed to follow the guidelines from the Archdeacon and spend at least twenty minutes of each meeting discussing our mission plans.

• A total of £5,000 (2019: £8,634) was donated to charities.

• The PCC is grateful for the efforts of volunteers who are involved at every level in the activities of the church. Hundreds of hours are given in pursuit of the church’s objectives.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Trustees' report (continued) For the year ended 31 December 2020

Objectives and activities (continued)

c. Main activities undertaken to further the Charity's purposes for the public benefit

In accordance with our duties as stated in section 17(5) of the Charites Act we have considered the guidance provided by the Charity Commission in regard to public benefit. This public benefit is demonstrated through our activities and achievements, and as detailed throughout the reports below.

In working to achieve our objectives the PCC has supported or initiated the following activities during the year:

• Community based events where Covid permitted.

• Baptism families were welcomed to the Christingle and Crib Services and will be welcomed to future family events like Ready Teddy Jump. The parish has a strong presence in Bishop Tufnell School as well as good links with the other two schools.

d. Future plans

It is not possible to give a missional statement now based on how things were earlier in the year as Covid has altered what might have taken place. Our objective now will be to rebuild and regrow.

As we emerge from lockdown the Church of England is under huge pressure. The reduction in general giving and the loss of many from the practices of worship means that we must set a new course with regards to mission.

We are all being asked in this Diocese to create new Mission Actions Plans or MAPS as they are known. Our PCC has formed a Steering group, who will at first undertake all the fact finding and planning. This will be shared with the PCC and then with a small group from the congregations. The feedback will be shared again with the PCC and a Mission Action Plan agreed. This MAP will be sent to the Deanery and shared at their level and then to the Diocese and the Bishops. We must plan for our future and that is exactly what we will be doing.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Trustees' report (continued) For the year ended 31 December 2020

(continued)

a. Main achievements of the Charity

Church Attendance

At the first of January 2021 there were 200 parishioners on the church electoral roll, 143 residents within the parish (71.5%) and 57 non-resident in the parish (28.5%). The average weekly attendance in 2020 during the Covid19 pandemic was 58 in person, plus a significant number joining services online.

Review of the Year

The full PCC met 4 times during the year. The average level of attendance was 81.8%. Committees met between PCC meetings and minutes of their deliberations were received by the full PCC and discussed where necessary. Notes of the proceedings of the PCC’s meetings are included in the parish magazine when possible and appropriate. The following paragraphs summarise the work of the PCC in 2020:

• The PCC consider the development of Mission and Youth to be fundamental in their meetings.

• The PCC continues to work with our Youth Leaders in the development of our young people.

• The PCC has a strong sense of leadership where the older generations are concerned. The Pastoral Group, the Bereavement Group, mission the Flansham neighbourhood and the Home Communion Team highlight some of the current directions.

• Good stewardship is considered to be good mission as we constantly strive to keep our finances in order.

• The fabric needs of the Church and St Mary’s Centre and their associated costs were considered for the long term and necessary repairs were carried out.

• The church and St Mary’s Centre were significantly impacted by the Covid 19 pandemic. Further details can be found in the Treasurers' report on page 6.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Trustees' report (continued) For the year ended 31 December 2020

(continued)

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

It is the PCC policy to maintain a balance on unrestricted funds (if possible), which is at least twelve months' unrestricted payments, to cover emergency situations that may arise from time to time and to support irregular cashflow. The balance of £234,902 (2019: £195,650) on unrestricted funds at the year end is in line with this policy.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Trustees' report (continued) For the year ended 31 December 2020

c. Treasurer's financial report

The total income for the year was £133,856, compared to £142,536 in 2019, being a decrease of £8,680.

The total expenditure for the year was £112,928, compared to £170,031 in 2019, being a decrease of £57,103.

The total gains on investments for the year was £14,558, compared to £27,186 in 2019, being a decrease of £12,628.

The resultant surplus for the year was £35,486, compared to a deficit of (£309) in 2019. £26,250 of this surplus relates to funds designated by the PCC for a new video and sound system for the church from legacies and specific donations received in the year.

Further details on specific items of income and expenditure are noted below.

Income

Total income from freewill giving and from the hiring of the centre has fallen considerably in the year compared to 2019 due to the impact of the Covid 19 pandemic. A detailed breakdown can be seen within Notes 2 to 6, on pages 24 to 27.

Total income from standing orders was £36,888, compared to £40,413 in 2019, being a decrease of £3,525.

Donations received via the Parish Giving Scheme (PGS) was £1,678, compared to £465 in 2019, being an increase of £1,213. Giving by the PGS is a simple and secure method for donors and reduces the adminstration work required by the PCC.

During the year legacies of £25,000 and specific donations of £1,250 were received and designated towards a new video and sound system for the church.

As noted last year the PCC is addressing two issues, firstly the year on year decline in freewill giving, and the amount of individual contributions which can be subject to gift aid. During the year new donation methods were introduced. Uptake of these has been fantastic in these challenging times and has resulted in new income in the year as follows:

The centre was closed for a substantial period during 2020. The income from the rental of the centre was £13,258, compared to £33,742 in 2019, being a decrease of £20,484.

Restricted grants totalling £7,500 were received in the year from Arun District Council and the Sussex Community Foundation to contribute towards the running costs of the centre during periods of closure during the pandemic.

Expenditure

The major expenditure in 2020 were as follows:

Whilst our finances are strong, the long term trend is that our costs continue to increase whilst our income continues to goes down.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Trustees' report (continued) For the year ended 31 December 2020

Structure, governance and management

a. Constitution

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham is a registered charity, number 1133732, and is constituted under a Trust deed.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

c. Membership and responsibilities

Membership of the PCC is determined under the Church Representation Rules and consists of the ex-officio members (the Rector, the Treasurer, PCC Secretary and the Diocesan Synod representative); the churchwardens are elected annually at the meeting for that purpose; 4 members of the Deanery Synod, and 12 elected members of the church are elected at the APCM. Members may also be co-opted. Members of the church are encouraged to stand for election to the PCC to try to ensure a balance of skills and experience where possible.

The PCC is responsible for a wide range of matters affecting the parish including compliance with health and safety, disability legislation and child protection. In their capacity as trustees, members of the PCC are responsible for the stewardship of funds and for the appropriate accounting and reporting of the parish finances.

The PCC works to ensure that each member of the committee is equipped to fulfil their role. New members of the PCC are invited to discuss their role and responsibilities at the first meeting held after the APCM in each year. The PCC secretary, treasurer and deputy churchwardens are also elected at this meeting.

The wardens, secretary and treasurer, where needed, attend courses run by the diocese on their particular work. Regular mailings from the diocese and elsewhere keep the officers up-to-date with changes in church regulations and financial procedure and these are reported to the whole PCC where appropriate.

The PCC appointed Joan Margaret Bull as Safeguarding Officer, and she is responsible for ensuring that a Disclosure and Barring Service check is conducted on all those who work with children and vulnerable adults in the church. Most of our first aiders attended a course run by St John’s Ambulance and certificates for others were verified as in date. Training is regularly reviewed.

There are also a number of sub-committees which report to the PCC from time to time and are responsible for specific areas of the church’s activities.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Trustees' report (continued) For the year ended 31 December 2020

Structure, governance and management (continued)

d. Committees

Standing Committee

This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the full PCC.

Fabric Committee

Attends to matters relating to the stewardship of plant, such as the church buildings and fabric, the churchyard, the rectory and St Mary’s Centre.

Mission & Youth Committee

Attends to matters relating to Ministry of the local church to the community and the world, such as ecumenical links, evangelism and the support of mission and relief agencies and further considers the overall strategy of children’s and youth ministry and supports those working with children and young people.

Social and Fundraising Committee

Aims to raise funds for the church and to promote fellowship and a sense of community within the parish.

St Mary’s Centre Management Committee

Works in conjunction with Arun District Council to oversee the use and management of St Mary’s Centre according to its constitution.

Risk Assessment

The PCC confirms that the major risks, to which the council has been exposed, have been identified by a risk analysis exercise carried out by the PCC. Risks are being reviewed so that systems and procedures may be established to manage them.

Worship Committee

As such we have not met during this year. This is not to say we haven't been working. We are very busy people but James the director of music and myself as incumbent have been working on new Sunday liturgy. We have produced new week day liturgy and it is going to be trialled during the coming year and has been shared with a few people who attend some of the weekday services but it will be put together with the Sunday liturgy when that is ready and brought to the worship committee and the PCC in due course.

The activities of the committees and other organisations within the Parish may be found elsewhere in the Annual Report.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Trustees' report (continued) For the year ended 31 December 2020

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Revd John William Challis

Maureen Williams

Steve Christie

Date: 13 April 2021

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Rector’s report

The last 18 months have been dominated by two factors. First, the coronavirus pandemic and the associated restrictions have changed our church life significantly since March 2020. Secondly, and most fundamentally, the faithfulness of our God has been shown time and time again.

The initial response to the lockdown restrictions from March onwards involved a significant amount of online ministry, and it still does. As well as a reshaping of our pastoral and practical church support. I am grateful to the pastoral team even though we are unable to deploy them meaningfully during covid it is always good for me to know they are there. Their help during the time following the death of the Duke of Edinburgh was most gratefully received. The sudden introduction of St Mary’s Angels, who were able to buy food and run errands for people was again a huge bonus in the deep dark days of Covid. As well as phoning around and keep people in touch. By and large, this was well received and enabled the church’s ministry to adapt quickly and meet the needs both of the church congregation and of those in the wider community we were enabled to serve. The recovery phase is now well underway, although it is clear that this will take much longer than initially expected. We expect to be living with the restrictions well into June and I hear colleagues who say restrictions maybe in place right through the summer. Some of the longerterm implications may stay with us for a generation.

As I write I am able to say that a retired clergyman has arrived in our parish and is seeking to support the ministry here at St Mary’s. I am utterly delighted with that possible help. I have also had three other conversations with clergy who will be retiring soon as to whether I would welcome them and find them a role/an altar at St Mary’s. Having worked through this pandemic for too many hours that would be healthy for me I am actually rather excited to be able to welcome one colleague very soon and maybe a few more in time. This desert time has been tough but as I said recently in a sermon desert times are never wasted, who knows what will happen next.

Although the immediate future is looking good, the wider picture of the Church of England is becoming more concerning — and this in turn may well affect our church over the coming months/years. The financial situation for the Deanery of Arundel and Bognor and the Diocese of Chichester is worrying even before the impact of the coronavirus was felt. The Diocese are being very good to us and other Diocese seem to have a rougher time, noticeably Chelmsford and Winchester. The pastoral implications of the Living in Love and Faith report will start to be felt from next month onwards and we as a parish will need to engage in it soon. There are local churches who have other sources of income, who are able to spend thousands on new clergy and on mission. We must also plan for our future.

As Chair of Governors at Bishop Tuffnel School it has been a tough year for all involved in schooling. Our Church of England school as made great strides to improve and although we are still a double RI school, by the time you read this the latest Ofsted report will be out. It fills me with pride and I am humbled to read that "Leaders and those responsible for governance are taking effective action to provide education in the current circumstances.” And " Governors have an accurate understanding of the school’s priorities and what leaders are doing to address them. This is a sure sign that the work we are all doing is leading our church school in the right direction.

The Governing body is led by me but we are very much a team that shares all the responsibilities. I am so grateful to each and every Governor for their work this year and especially to those Governors from our church of St Mary’s who as Foundation Governors support the life of the school at both academic and at a Christian level of responsibility. Many hours are dedicated to supporting the staff, encouraging and help to improve the education and the future lives of the children. It is rather exciting to see the last two years of work now paying off and even despite of Covid! We are not there yet but we will keeping working hard to make sure we do climb out of RI.

Closer to home though, I would like to take this opportunity to thank a number of people. It was good to be able to say something of the Standing committee and Nikki. Maureen, Steve, Rob, Nikki, Jeanette and Joan have been wonderful help to my ministry this year. I commended them to you. James, the Choir, the Servers and Di and Paul for their many years of youth work. The Diocese run an awards scheme, the Saint Richard’s medal. I have proposed three people to be awarded this medal this year. The Diocese are at liberty not to pick my nominations or to pick just one or two but I hope they pick all three because there are other people, not listed here, that also do amazing work for St Mary’s and what they do should be recognised at a higher level.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Meanwhile, this year's PCC has served during a very odd period of time, and totally on Zoom! I am grateful for their wisdom and support through a very tricky period of ministry. One that I will, like you, never forget.

It is even harder than usual to look ahead and make predictions about the church life. In many senses, our priorities are unchanged: we look to preach the good news, to serve those in need, and to find ways to be faithful and fruitful in an increasingly hostile culture. Perhaps the pandemic will soften how people see the church. As much as ever, we need the Lord to be at work, and so I hope you will take time and use this prayer occasionally:

Lord, teach us to be generous; teach us to serve you as you deserve; to give and not to count the cost; to fight and not to heed the wounds; to toil, and not to seek for rest; to labour, and not to ask for reward — save that of knowing what we do, we do your will. Amen.

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Churchwardens’ Report

We at St Mary’s Felpham are especially fortunate that the church has been open - the majority of churches, some 12,500, have been closed in the UK, a consequence of COVID. We must thank Father John for all the opening, closing and cleaning he has done to allow this to be the case (and the Churchwardens when needed) All the effort that has been made to ensure St Mary’s is safe, with initially risk assessments and then putting these into practise, has paid dividends as there have been no COVID consequences. We must also thank Nikki for adapting her job and becoming the booking clerk for services.

In the main church services have been live streamed through Facebook and You Tube using the skills of Father John, Jenny, Nikki and Kirsten. These services have been very popular and viewed each week by many hundreds of people, both locally, nationally and from other parts of the world! Our deep thanks goes to Father John for all his hard work in making these services such a success.

St Mary’s are especially grateful to all the volunteers who have greeted people at the entrance of the West door when the Church was open for prayer and services to ensure the Covid rules were adhered to and then cleaned after a visit.

New WiFi has been installed in the church which proved an interesting challenge with our thick walls. This enhanced the opportunities for the live streaming of services. It also allowed the “chip and pin machine” to be installed and a big thank you to folk for using it (fitted on the newly purchased welcoming furniture) - without the usual ways of giving St Marys have found other ways of giving such as with Paypal, Amazon Smile.

St Mary’s now has a new web site (www.stmarysfelpham.org) which is a big improvement.

Christmas was very different but in fact what was allowed well received - the Advent Walk, the Nativity “lorry”, the socially distancing Carol Service which about 150 attended and we also handed out about 500 Cadburys chocolate selection boxes donated by Butlins to the Foodtable, FSW, and Felpham villagers. The special Perspex screens allowed services and choir to sing.

Similarly Lent and Easter had to adapt to the Covid rules. The Easter Cross with the new purple shrouds became a valued addition and were repeated this year.

A big thank you to Paul Morrison ….. for all he has taken on this year …. in particular the Sunday Evening service + the Stations of the Cross. When the “new normal” is established, I know the evening service will become even more popular.

Because of Covid we could not have the APCM at the usual time so our last APCM was held on 24th September 2020 attended in Church and on the telephone.

PCC, Standing Committee and Churchwardens meetings have been held socially distancing when allowed - Zoom when the only alternative to comply with the rules.

Some 100 people gathered, socially distancing and respecting the rules, for the Remembrance Day Service. Our thanks to Jim and David for their continued maintenance and improvement of the area around the Memorial.

We have maintained our link with Ethiopia Hospice (www.hospiceethiopiauk.wordpress.com) as our chosen International charity.

I would like to thank Rob Beasley for not only keeping our accounts in such good order but for all his additional work in filling in the furlough claims every month - a mountain of Government forms each month which have to be meticulously worked on which has allowed us to make our claims.

Churchyard

Churchyard Community Payback have again performed magnificently when the rules allowed - on some of the Saturdays we had 11 clients and 2 Supervisors - not only saving a considerable amount of money but enhancing the appearance of the Churchyard.

In the lockdowns we have had many volunteers cutting grass, generally clearing the vast areas and Page 12

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

planting some 1000+ donated bulbs providing a wonderful display of colour. Thank you to Matthew, Tom, Pete, James, Kirsten, Frank, Glenn, Rosemary (and me!).

Two Memorial benches are due to be installed in the Churchyard.

We have recently liaised with Sussex Family History Group and informed them of the many additional memorials that are now on show and not buried beneath the brambles. Their last research was 2008 and since then there have been over 100 memorials exposed that they couldn’t reach together with all the alterations and burials since.

They have allowed us to copy the now unavailable CD (equally sharing profit from any sales) - so if you need to know where a grave is it is very likely we can find it. There is a possibility they could update the CD but, in the meantime, if someone would like to “have a project” contact a Churchwarden.

Foodtable

The Foodtable in the Church has provided food with tins and fresh fruit and vegetables, toiletries for some 180 adults and children with approximately 70 bags handed out each week. With the adopted tag “the Community helping the Community” it started in late October and has helped many families and people who have suffered financially, a consequence of Covid. Ann Christie has run and coordinated the project with a daily visit collecting surplus food from a local school, and also our thanks must go to Middleton Association and Felpham Conservation Association members for their food donations. We must also thank Rupert Langmead of Rookery Farm for his cases of organic eggs. In addition to the many verbal comments from people collecting food and their enjoying being trusted to take what they needed we had two “Thank you” cards from families and their children and a big “thank you” from FSW.

Coffee Stop

Rules have meant that this valuable gathering on a Saturday morning hasn’t happened all year. I mention it in the hope that somebody will take up the coordination which was so important to Bill, Roy, Michael, Les, and John gentlemen who will all be sadly missed and also Wendy. The church has bought a lovely coffee making machine which although not yet used will help inspire a new coordinator to resurrect ,when allowed, the opportunity for fellow Parishioners and villagers to meet. Please see a churchwarden if you would like to be involved in serving tea and coffee + cake sometimes!

Church fabric and Inventory

There were two incidents that required repairs to the roof and both were covered by our insurer Ecclesiastical - some £5,000 in total.

The lightning conductor system had its regular check and work was carried out to bring the system up to standard costing some £2,500.

The porch roof was repaired and Khaled completed the painting of the porch and gates for us. The lych gate timbers have also been repaired and decorated by Khaled.

The welcome furniture was designed and installed and the CCTV system has been upgraded and additional cameras installed.

The Quinquennial inspection and report has been requested and will be produced when Covid allows.

With the success of the removal of the pews that were adjacent the font and South door this now means that the 3no pews will be sold. If you are interested please mention to a Churchwarden.

My thanks as always for Duncan Desborough’s help with items in the Church such as the installation of the notice boards at the West door.

I missed off last year that the choir vestry was decorated - during the quiet painting a hissing noise was heard …. eventually located to a leak in the plumbing that is now mended which has explained the damp on the wall which had been there for many years and we knew wasn’t coming from outside but could never work out why it was damp !

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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

St Mary’s Centre

The Management Committee has met during the year both socially distanced and Zoom to ensure what could go ahead was able to following the Covid rules. Thanks to everyone for their input at a time when even more effort is required to make anything happen.

Whenever the rules were changed the Centre adapted the Risk Assessments for the hirers and installed signs and sanitiser as needed. Regular maintenance checks have been carried out.

Blackbirds nursery group have used the Centre - dancing and fitness when allowed - Clubs and Societies have plans to return when allowed and ensuring that it works for our Risk Assessment as well as the particular activity.

At the Centre we have improved the emergency lighting and a new gas boiler has been installed (condemned at it’s last safety inspection).

We were fortunate in obtaining Discretionary Business Grants from the Government after approval by Arun District Council for £5,000 and later a further £4,000 to help with the running costs for the Centre whilst there was very little income.

The Centre gardens have been improved with weed control matting and wood chippings supplied free by Round Top Trees to the front and clearance by Community Payback to the rear.

Paul, the Centre Manager, is in the process of forming an additional storage room in the roof space.

Future Projects

Encourage people to be involved with St Mary’s again when the rules allow.

In the church the sound system will be installed this year and hopefully the cameras for live streaming services, weddings, funerals and concerts.

Brinsbury College are still interested in creating wildflower areas in the Churchyard when they are allowed to transport their students in the minibus.

Re-establish Saturday Coffee Stop and re-establish Jelly and JAM as Lighthouse when allowed.

And finally ...

We have enjoyed being Churchwardens albeit in difficult times, and both intend to stand for another year. We have helped both St Mary’s and the Community throughout the year and have undertaken many projects, some that have been discussed for many years in St Mary’s.

We are also pleased that we have secured grants of £5,000, £4,000 and £2,500 for St Mary’s Centre that have cushioned the lack of hardly any income.

We would also like to thank all the volunteers who have helped throughout the past year particularly Kirsten and Frank who have had a considerable input in the Churchyard, along with Nigel who has supervised the visits made by Community Payback teams - all resulting in the transformation of the somewhat neglected Churchyard.

Our final thanks are to Ann for coordinating the Foodtable, her daily visits sorting, topping up, and buying food, collecting local food collections and eggs from Rookery Farm, surplus food from local schools etc. With the grants of £1,000 and just recently a further £2,500 - this backup money has enabled her to top up the items (always scouring the special offers) on the Foodtable and endeavouring to always have a wellstocked table for local families in need.

We look forward to the time when the ‘new normal’ allows for our volunteers to return to the tasks that they previously undertook at St Mary’s. We also hope there will be new volunteers wanting to help with the many and various opportunities to assist in the smooth running of the Church.

Maureen Williams and Steve Christie - Church Wardens

Page 14

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Arundel and Bognor Deanery Synod Report

There was one meeting of synod in 2020, the meeting was held by Zoom.

In November the speaker was the Bishop of Horsham Ruth Bushyager she spoke about her background leading up to her appointment as Bishop of Horsham including working at 10 Downing Street when Tony Blair was PM. Bishop Ruth followed her calling, was ordained and was missioner and chaplain to the Bishop of London in 2012.

Bishop Ruth talked about 1 Corinthians and the simple message Our Lord gave, Faith Hope and Love. There was a question and answer session and members were free to ask anything they wanted, one member said how difficult she found it to read her bible sometimes, Bishop Ruth encouraged members to read Christian books. In answer to how Bishops had responded to the pandemic Bishop Ruth said with hindsight maybe a different approach but given what was known then they acted accordingly. Bishop Ruth spoke about the importance of synod and of Fellowship.

Finance was discussed - The Deaning is expecting a possible shortfall of £905,000.

Elections to committees to be decided at the next meeting February or March 2021.

Wendy Margaret Barrett on behalf of Deanery Synod Representatives. Janette Penn, Lois Thompson, Margaret Treacy

Page 15

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Safeguarding Report

During the year 2020, the effects of the Covid-19 pandemic have forced the closure of the numerous St Mary’s youth and social activities.

There were just a few renewal DBS checks to be made and early in the year, two new volunteers, Pat Ashman and Henry Kasparian joined as additional Safeguarding Officers. This was an important step forward as, together with Father John, we now have a Safeguarding Team This keeps Safeguarding at the forefront of our duty of care and gives us a more visible presence in all church activities where we need to protect our young people and vulnerable adults.

The Chichester Diocese has made significant progress in training methods so that, apart from undertaking the usual C2 training session in February, I was then invited in the Autumn to take part in a new Safeguarding Lead training initiative. This was a very challenging course and I understand has been modified for future use. However, the main message that I received from it was the immense responsibility we all have to ensure that those we are here to protect never suffer from a lack of care which could forever jeopardise their journey of faith.

Finally, in March 2020 the parish was inspected by Diocesan Safeguarding and we were awarded the SQP Quality Assurance Certificate.

Joan Margaret Bull Safeguarding officer

Page 16

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Independent examiner's report For the year ended 31 December 2020

Independent examiner's report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2020.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 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 accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 an Independent examiner's 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 or for this report.

Signed:

Dated:

Victor Cox

Page 17

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Statement of financial activities For the year ended 31 December 2020

Note
Income from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Total expenditure
Net gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
and
designated
funds
2020
£
85,662
9,762
15,248
73
13,191
123,936
12,764
86,478
99,242
14,558
39,252
195,650
39,252
234,902
Restricted
funds
2020
£
1,680
-
-
-
8,240
9,920
9,807
3,879
13,686
-
(3,766)
722,427
(3,766)
718,661
Total
funds
2020
£
87,342
9,762
15,248
73
21,431
133,856
22,571
90,357
112,928
14,558
35,486
918,077
35,486
953,563
Total
funds
2019
£
83,084
20,624
35,371
317
3,140
142,536
39,400
130,631
170,031
27,186
(309)
918,386
(309)
918,077

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 20 to 39 form part of these financial statements.

Page 18

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Balance sheet As at 31 December 2020

Note
Fixed assets
Tangible assets
13
Investments
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total net assets
Charity funds
Restricted funds
19
Unrestricted and designated funds
19
Total funds
8,796
72,301
81,097
(19,601)
2020
£
722,020
170,047
892,067
61,496
953,563
718,661
234,902
953,563
24,458
48,261
72,719
(27,328)
2019
£
717,197
155,489
872,686
45,391
918,077
722,427
195,650
918,077

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Revd John William Challis

Maureen Williams

Steve Christie

Date: 13 April 2021

The notes on pages 20 to 39 form part of these financial statements.

Page 19

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

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 the Charities SORP (FRS 102) published 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. Mary The Virgin, Felpham 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.

1.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income including rental income due from the letting of St Mary's Centre is recognised in the period in which it is receivable.

Page 20

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

1. Accounting policies (continued)

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of VAT.

1.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 21

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

1. Accounting policies (continued)

1.5 Tangible fixed assets and depreciation (continued)

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

The freehold property at St Mary’s Centre, Grassmere Close, Felpham, Bognor Regis, West Sussex PO22 7NU, is used as the Parish Office. The value represents the purchase price. In the opinion of the members of the PCC, the estimated residual value of the building is in excess of the carrying value in the financial statements as it is continually maintained to a high standard. There are no indications that the asset should be written down, the remaining useful life exceeds 50 years and as such any depreication charge would be nil or immaterial. No statement of financial activities charge therefore results.

In so far as consecrated and benefice properties are excluded from the statutory definition of 'charity' by section 10(2)(a) and (c) of the Charites Act 2011 such assets are not capitalised in the financial statements. Movable church furnishings are not included in these financial statements were there is insufficient cost information avaliable.

1.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

1.7 Debtors

Trade and other debtors are recognised at the settlement amount.

Prepayments are valued at the amount prepaid.

1.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 22

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

1. Accounting policies (continued)

1.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

1.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.11 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term.

1.12 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

1.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 23

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

2. Income from donations and legacies

Donations
Standing orders
Envelopes
Other gift aid donations
Plate collections - Sunday service
Plate collections - Baptisms
Plate collections - Funerals
Donations - Non Gift Aid
Parish Giving Scheme
Paypal Giving Fund donations
Paypal donations
Contactless giving donations
Wall safe - Church expenses
Tax recoverable on Gift Aid
Legacies
Total 2020
Donations
Standing orders
Envelopes
Plate collections - Sunday service
Plate collections - Weddings
Plate collections - Baptisms
Plate collections - Funerals
Donations - Non Gift Aid
Parish Giving Scheme
Wall safe - Chuch expenses
Tax recoverable on Gift Aid
Total 2019
Unrestricted
funds
2020
£
35,928
3,300
1,108
2,327
164
59
3,263
1,678
1,934
566
706
470
9,159
-
25,000
85,662
Unrestricted
funds
2019
£
39,453
11,318
7,395
438
606
652
4,733
465
868
13,388
-
79,316
Restricted
funds
2020
£
960
-
-
-
-
-
480
-
-
-
-
-
240
-
-
1,680
Restricted
funds
2019
£
960
90
-
-
-
-
2,718
-
-
-
-
3,768
Total
funds
2020
£
36,888
3,300
1,108
2,327
164
59
3,743
1,678
1,934
566
706
470
9,399
-
25,000
87,342
Total
funds
2019
£
40,413
11,408
7,395
438
606
652
7,451
465
868
13,388
-
83,084

Page 24

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

3. Income from charitable activities

Funeral fees
Wedding fees
Fundraising
Parish magazine
Teas and coffees
Other income
Total 2020
Unrestricted
funds
2020
£
7,688
45
1,090
315
404
220
9,762
Total
funds
2020
£
7,688
45
1,090
315
404
220
9,762
Funeral fees
Wedding fees
Fundraising
Parish magazine
Teas and coffees
Other income
Total 2019
Unrestricted
funds
2019
£
8,858
1,868
6,417
569
913
309
18,934
Restricted
funds
2019
£
-
-
1,690
-
-
-
1,690
Total
funds
2019
£
8,858
1,868
8,107
569
913
309
20,624

Page 25

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

4. Income from other trading activities

Income from non charitable trading activities

St Mary's Centre rental
Advertising
St Mary's Centre rental
Advertising
Unrestricted
funds
2020
£
13,258
1,990
15,248
Unrestricted
funds
2019
£
33,742
1,629
35,371
Total
funds
2020
£
13,258
1,990
15,248
Total
funds
2019
£
33,742
1,629
35,371

5. Investment income

Unrestricted
funds
2020
£
Interest and dividends receivable
73
Unrestricted
funds
2019
£
Interest and dividends receivable
317
Total
funds
2020
£
73
Total
funds
2019
£
317

Page 26

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

6. Other incoming resources

Insurance claims
Coronavirus Job Retention Scheme claims
JAM funds received
Centre grants received
Insurance claims
Unrestricted
funds
2020
£
2,241
10,950
-
-
13,191
Restricted
funds
2020
£
-
-
740
7,500
8,240
Unrestricted
funds
2019
£
3,140
Total
funds
2020
£
2,241
10,950
740
7,500
21,431
Total
funds
2019
£
3,140

Page 27

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

7. Expenditure on raising funds

Costs of raising voluntary income

Miscellaneous expenses
Fundraising expenses
Miscellaneous expenses
Fundraising expenses
Unrestricted
funds
2020
£
371
20
391
Unrestricted
funds
2019
£
218
823
1,041
Restricted
funds
2020
£
(80)
-
(80)
Restricted
funds
2019
£
360
-
360
Total
funds
2020
£
291
20
311
Total
funds
2019
£
578
823
1,401

Page 28

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

7. Expenditure on raising funds (continued)

Trading expenses

Centre maintenance
Centre utilities
Centre insurance
Centre cleaner
Centre cleaning and waste
Centre caretaker
Unrestricted
funds
2020
£
1,557
3,150
-
4,444
215
3,007
12,373
Restricted
funds
2020
£
754
2,205
2,003
-
2,073
2,852
9,887
Total
funds
2020
£
2,311
5,355
2,003
4,444
2,288
5,859
22,260
Centre maintenance
Centre utilities
Centre insurance
Centre cleaner
Centre cleaning and waste
Centre caretaker
Unrestricted
funds
2019
£
3,648
-
-
-
-
-
3,648
Restricted
funds
2019
£
9,099
6,901
1,932
5,087
4,785
6,547
34,351
Total
funds
2019
£
12,747
6,901
1,932
5,087
4,785
6,547
37,999

Page 29

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

8. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2020
£
Direct costs
86,478
Unrestricted
funds
2019
£
Direct costs
123,068
Restricted
funds
2020
£
3,879
Restricted
funds
2019
£
7,563
Total
funds
2020
£
90,357
Total
funds
2019
£
130,631

9. Analysis of expenditure by activities

Direct costs
Direct costs
Activities
undertaken
directly
2020
£
90,357
Activities
undertaken
directly
2019
£
130,631
Total
funds
2020
£
90,357
Total
funds
2019
£
130,631

Page 30

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

9. Analysis of expenditure by activities (continued)

Analysis of direct costs

Depreciation
Giving to charities
Parish share
Parish office administrator
Clergy expenses - rector
Clergy expenses - other
Rectory utility expenses
Telephone
Stationery
Computer software
Photocopier costs
Organist
Flowers and equipment
Church repairs and insurance
Church expenses
Churchyard expenses
Church utilities
Magazine printing
Website charges
Paypal and contactless giving charges
Bank charges
Organ repairs and tuning
Music
Activities
2020
£
2,775
5,000
37,018
8,541
297
77
4,297
834
1,151
798
1,966
4,734
578
7,713
6,640
413
4,568
494
816
26
315
499
807
90,357
Total
funds
2020
£
2,775
5,000
37,018
8,541
297
77
4,297
834
1,151
798
1,966
4,734
578
7,713
6,640
413
4,568
494
816
26
315
499
807
90,357

Page 31

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

9. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Depreciation
Giving to charities
Parish share
Parish office administrator
Clergy expenses - rector
Clergy expenses - other
Rectory utility expenses
Parish training and mission
Youth group and junior church
Telephone
Stationery
Computer software
Photocopier costs
Organist
Flowers and equipment
Church repairs and insurance
Church expenses
Churchyard expenses
Church utilities
Magazine printing
Bank charges
Organ repairs and tuning
Music
Activities
2019
£
2,208
8,634
71,883
9,562
556
625
4,107
330
397
667
895
152
2,309
4,468
1,477
5,108
7,138
4,794
3,000
644
507
355
815
130,631
Total
funds
2019
£
2,208
8,634
71,883
9,562
556
625
4,107
330
397
667
895
152
2,309
4,468
1,477
5,108
7,138
4,794
3,000
644
507
355
815
130,631

10. Independent examiner's remuneration

No remuneration was due to the Independent Examiner for the year.

Page 32

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

11. Staff costs

The average number of persons employed by the Charity during the year was as follows:

2020 2019
No. No.
Average number of employees 3 3

No employee received remuneration amounting to more than £60,000 in either year.

12. Trustees' remuneration and expenses

During the year, one or more Trustees has been paid remuneration or has received other benefits from an employment with the Charity.

James George Edwin Rishman was appointed a trustee on 24 April 2019. He has received remuneration solely in relation to his role as Organist

The value of Trustees' remuneration and other benefits from this date was as follows:

2020 2019
£ £
James George Edwin Rushman Remuneration 4,659 2,649

During the year ended 31 December 2020, no Trustee expenses have been incurred (2019 - £NIL).

Page 33

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

13. Tangible fixed assets

Cost or valuation
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
Freehold
property
£
650,000
-
650,000
-
-
-
650,000
650,000
Freehold
property
improvements
£
4,140
-
4,140
121
207
328
3,812
4,019
Organ
£
61,629
-
61,629
7,292
1,234
8,526
53,103
54,337
Centre -
fixtures,
fittings &
equipment
£
8,928
738
9,666
5,902
599
6,501
3,165
3,026
Church -
fixtures,
fittings &
equipment
£
7,096
6,859
13,955
1,281
734
2,015
11,940
5,815
Total
£
731,793
7,597
739,390
14,596
2,774
17,370
722,020
717,197

Page 34

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

14. Fixed asset investments

Cost or valuation
At 1 January 2020
Revaluations
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
Listed
investments
£
4,146
(926)
3,220
3,220
4,146
CBF
Investment
fund
£
151,343
15,484
166,827
166,827
151,343
Total
£
155,489
14,558
170,047
170,047
155,489

15. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
2020
£
357
3,979
4,460
8,796
2019
£
5,369
13,290
5,799
24,458

16. Creditors: Amounts falling due within one year

Trade creditors
Choir account
Other creditors
Accruals and deferred income
2020
£
4,461
1,478
5,467
8,195
19,601
2019
£
8,688
1,549
14,791
2,300
27,328

Page 35

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

17. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds
Designated funds
General funds
Restricted funds
Balance at 1
January
2020
£
24,906
170,744
722,427
918,077
Income
£
-
137,078
5,458
142,536
Income
£
26,250
97,686
9,920
133,856
Expenditure
£
(3,051)
(124,706)
(42,274)
(170,031)
Expenditure
£
-
(99,242)
(13,686)
(112,928)
Transfers
in/out
£
-
8,265
(8,265)
-
Gains/
(Losses)
£
-
14,558
-
14,558
Gains/
(Losses)
£
-
27,186
-
27,186
Balance at
31
December
2020
£
51,156
183,746
718,661
953,563
Balance at
31
December
2019
£
24,906
170,744
722,427
Summary of funds - prior year
Designated
funds
General funds
Restricted funds
Balance at
1 January
2019
£
27,957
122,921
767,508
918,386
918,077

18. Funds

The Parish holds unrestricted, designated and restricted funds. The material funds being as follows;

Unrestricted funds

General fund represents free funds of the charity which are not designated for particular purposes.

Designated funds

Fabric fund relates to funds for costs of work to church buildings.

Sound system fund relates to funds for a new sound system for the church.

Restricted fund s

Centre - Fixed Assets relates to the The freehold property held at St Mary’s Centre, Grassmere Close, Felpham, Bognor Regis, West Sussex PO22 7NU, that is used as the Parish Office.

Church - Fixed Assets relates to the organ held within the church.

St Mary's Centre relates to Covid 19 grants received during the year restricted for use against the centre running costs during the pandemic.

Judith West Bequest - Centre relates to funds for the running and maintenance of the St Mary's Centre.

Page 36

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

19. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Fabric Fund
Sound system
General funds
General Funds
Total Unrestricted funds
Restricted funds
Altar Linen
Music Fund
Youth Fund
Centre - Fixed Assets
Church - Fixed Assets
St Mary's Centre
Fabric Fund
Flower fund
Parish Share Fund
Open stable
Total of funds
Balance at 1
January
2020
£
24,906
-
24,906
170,744
195,650
5,062
4,013
250
650,000
54,337
-
2,930
1,447
2,385
2,003
722,427
918,077
Income
£
-
26,250
26,250
97,686
123,936
-
1,200
740
-
-
7,500
-
30
-
450
9,920
133,856
Expenditure
£
-
-
-
(99,242)
(99,242)
(633)
(765)
-
-
(1,235)
(7,500)
-
(578)
(2,385)
(590)
(13,686)
(112,928)
Gains/
(Losses)
£
-
-
-
14,558
14,558
-
-
-
-
-
-
-
-
-
-
-
14,558
Balance at
31
December
2020
£
24,906
26,250
51,156
183,746
234,902
4,429
4,448
990
650,000
53,102
-
2,930
899
-
1,863
718,661
953,563

Page 37

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

19. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
Designated
funds
Centre
Fabric Fund
Churchyard
General funds
General Funds
Total
Unrestricted
funds
Restricted
funds
Altar Linen
Music Fund
Youth Fund
Agency col
Centre Assets
Church Assets
Centre
Fabric Fund
Churchyard
Church utilities
Flower Fund
Judith West
Open Stable
Total of funds
Balance at
1 January
2019
£
2,871
24,906
180
27,957
122,921
150,878
5,062
4,223
325
(2,176)
651,226
64,787
87
2,930
2,736
870
790
36,648
-
767,508
918,386
Income
£
-
-
-
-
137,078
137,078
-
960
-
-
-
-
-
-
-
-
2,135
-
2,363
5,458
142,536
Expenditure
£
(2,871)
-
(180)
(3,051)
(124,706)
(127,757)
-
(1,170)
(75)
-
-
(1,235)
(87)
-
(2,736)
(870)
(1,478)
(34,263)
(360)
(42,274)
(170,031)
Transfers
in/out
£
-
-
-
-
8,265
8,265
-
-
-
2,176
(1,226)
(9,215)
-
-
-
-
-
-
-
(8,265)
-
Gains/
(Losses)
£
-
-
-
-
27,186
27,186
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27,186
Balance at
31
December
2019
£
-
24,906
-
24,906
170,744
195,650
5,062
4,013
250
-
650,000
54,337
-
2,930
-
-
1,447
2,385
2,003
722,427
918,077

Page 38

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Notes to the financial statements For the year ended 31 December 2020

20. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2020
£
18,918
170,047
65,204
(19,267)
234,902
Restricted
funds
2020
£
703,102
-
15,893
(334)
718,661
Total
funds
2020
£
722,020
170,047
81,097
(19,601)
953,563

Analysis of net assets between funds - prior period

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2019
£
12,860
155,489
53,358
(26,057)
195,650
Restricted
funds
2019
£
704,337
-
19,361
(1,271)
722,427
Total
funds
2019
£
717,197
155,489
72,719
(27,328)
918,077

21. Related party transactions

There were no related party transactions in the year other than those disclosed in the Trustees' remuneration and expenses note.

Page 39

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Appendix I - Detailed Statement of Financial Activities For the year ended 31 December 2020

Please note there will be rounding and small allocation differences to the statutory pages of the financial statements.

Page 40

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Page 41

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Page 42

The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham

Appendix II - St Marys Centre For the year ended 31 December 2020

Please note there will be rounding and small allocation differences to the statutory pages of the financial statements.

Page 43