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 41
For the year ended 31 December 2021
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 - 41 |
| The following pages do not form part of the statutory financial statements: | |
| Appendix I - Detailed Statement of Financial Activities | 42-44 |
| Appendix II - St Marys Centre | 45 |
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 2021
| 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) (Resigned 4 October 2021) | |
| Yvonne Elizabeth Hammill, (Until 2024) | |
| 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) | |
| Anne French, (Until 2023) | |
| Susan Holmes, (Until 2023) | |
| David Lowen, (Until 2023) | |
| Lois Christine Thompson, (Until 2023) | |
| Charity 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 2022) Steve Christie (Until 2022) Deputy Wardens Russell McCarthy (Until 2022) Matthew Copeland (Until 2022) Treasurer Robert Anthony Beasley PCC Secretary Jeanette Fido (Until 2022) Deanery Synod Wendy Margaret Barrett (Until 2023) Janette Penn (Until 2023) Margaret Treacy (Until 2023) Lois Christine Thompson (Until 2023) Diocesan Synod Wendy Margaret Barrett (Ex-Officio to July 2021) Safeguarding Officer Joan Margaret Bull (Until 2022) |
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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 2021
The Trustees present their annual report together with the financial statements of the Charity for the 1 January 2021 to 31 December 2021.
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 £4,000 plus £996 allocated for the community food table, being a total of £4,996 (2020: £5,000) 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 2021
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.
As we pull out of Covid there have been many community based events and it is with thanks to the Social and Fund raising team for many these.
Baptisms have been few and far between during the past Covid year but they are now being booked in at almost one every other Sunday
St Mary's continues to support BTPS and has a strong presence on the Governing body with foundation members and the Rector as Chair of the GB. New Foundations governors are required and volunteers from the church community are most welcome
The Hub, a new venture based up at BTPS has started to take shape. This is where St Mary's will use the building that we own on the site of the School for the wider community. From cafe to a place of study and learning, to worship and youth work.
St Mary's have been strongly using the St Mary's centre for the wider community. Many organisations that are not church based use these facilities.
d. Future plans
As we draw out of Covid and the pandemic our plans will focus on the Mission Action Plan and the team to lead this will be formed.
The Hub needs a team to lead and support it and it will be a major part of our outreach and mission.
We need to appoint a new architect and have our quinquennial undertaken.
The two Youth clubs have been slow to restart from Covid. Children have had two years of doing others things. The Teenage Youth club is established now and the younger club is feeding it with members. These need to grow and consolidate.
We have lost the bereavement group and it is always on our minds on how we can support better those who mourn.
Looking at our liturgy and developing our Sunday services is also on our agenda.
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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 2021
(continued)
a. Main achievements of the Charity
Church Attendance
At the first of January 2022 there were 201 parishioners on the church electoral roll, 138 residents within the parish (68.7%) and 63 non-resident in the parish (31.3%). The average weekly attendance in 2021 during the Covid19 pandemic was 58 in person, plus a significant number joining services online.
Review of the Year
The full PCC met 6 times during the year. The average level of attendance was 96%. 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 2021:
• The PCC consider the development of Mission and produce a new MAP (Mission Action Plan)
• The PCC has a undertaken a lot of parish business, faculties, reordering of the baptistry etc
• Finances going out of the Pandemic has been carefully monitored by the PCC
• The PCC has been proud to support many events run by the social and fund raising committee, the Rector and others
• The PCC have been aware that a Quinquennial is due and did instruct the Architect to undertake it this year. Unfortunately the Architect was cutting down her work load and starting the process to retire. This has meant the PCC deciding not to appoint a new Architect until the new Churchwarden and PCC are appointed.
• The church and St Mary’s Centre were significantly impacted by the Covid 19 pandemic. The PCC notes that attendance at worship has suffered. The hiring of the Centre is returning and mission but be a priority for the PCC and the whole church community
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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 2021
(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 £249,692 (2020: £234,902) 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 2021
c. Treasurer's financial report
The total income for the year was £147,246, compared to £133,856 in 2020, being an increase of £13,390.
The total expenditure for the year was £162,692, compared to £112,928 in 2020, being an increase of £49,764.
The total gains on investments for the year was £29,797, compared to £14,558 in 2020, being an increase of £15,239.
The resultant surplus for the year was £14,351, compared to a surplus of £35,486 in 2020. £17,000 of this surplus relates to legacies received in the year, of which £15,000 was received shortly before the year end.
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 increased in the year compared to 2020 due to the impact of the Covid 19 pandemic lessening in the year. A detailed breakdown can be seen within Notes 2 to 6, on pages 24 to 28.
Total income from standing orders was £34,411, compared to £36,888 in 2020, being a decrease of £2,477.
Donations received via the Parish Giving Scheme (PGS) was £6,240, compared to £1,678 in 2020, being an increase of £4,562. 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 £17,000 were received, compared to £25,000 in 2020, being a decrease of £8,000.
As noted last year the PCC is addressing two issues, firstly the general year on year decline in freewill giving, and the amount of individual contributions which can be subject to gift aid. During 2020 new donation methods were introduced. Uptake of these has continued to increase resulting in income in the year as follows:
• Paypal donations of £766, compared to £566 in 2020, being an increase of £200.
• Paypal giving fund donations of £958, compared to £1,934 in 2020, being a decrease of £976.
• Contactless giving in the church of £4,858, compared to £706 in 2020, being an increase of £4,152.
The centre was closed for periods during 2021, as in 2020. The income from the rental of the centre was £20,090, compared to £13,258 in 2020, being an increase of £6,832. For comparison the rental in 2019 pre Covid 19 was £33,742.
Restricted grants totalling £4,000 were received in the year from Arun District Council to contribute towards the running costs of the centre during periods of closure during the pandemic. Grants totalling £3,500 were also received from the Sussex Community Foundation towards the running costs of the community food table.
Expenditure
The major expenditure in 2021 were as follows:
• Parish share was £78,015 compared to £37,018 in 2020, being an increase of £40,997. The PCC has pledged to meet 105% of the parish ministry costs allocated to it in 2022 and an aspirational pledge for 2025 of 110%.
• Giving to charities was £4,000 to external charities and £996 allocated for the community foodtable, being a total of £4,996, compared to £5,000 in 2020.
• Church building repairs were £9,120 compared to £7,713 in 2020, being an increase of £1,407. This year a substantial amount was incurred in relation to roof repairs and the dialwork and clock hands. These costs were offset against insurance claims totalling £6,241 as seen in note 6.
• Churchyard expenses were £1,932 compared to £413 in 2020, an increase of £1,519.
• Centre costs were £26,640 compared to £22,260 in 2020, being an increase of £4,380.
• Fixed asset additions in the year were £27,384 (see note 13) in relation to the purchase of the new sound system.
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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 2021
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 a set proportion of those on the Electoral Roll of the church are elected at the APCM. Members may also be coopted. 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. All our first aiders have attended a course run by St John’s Ambulance. 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 2021
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 2021
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:
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
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: 9 May 2022
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Rector’s report
The world has changed very fast over the last two years and now with the Ukraine situation it is changing rapidly again. The past year has been an interesting year as we have slowly returned to worship and parish life. I hope and pray that all our restrictions at St Mary's can be lifted very soon. We have to learn to live with Covid as if it were any other flu virus and although we know the devastating effects it can have, the time has come for us to move back to our ways of worshipping God and living with Covid.
I take this moment to sincerely thank Steve as he steps down from being a Churchwarden and I am deeply grateful that he still wishes to stand on the PCC and may even return to the role in the future when his work load decreases. He has been a wonderful colleague and a huge support. I also thank Maureen who equally has been there when needed as a calm and stable support during some very rocky times. Rob, Nikki, Jeanette, James, Denis, the serving team, the Choir, the youth leaders, the pastoral team, the bell ringers, Sunday school leaders, readers, sidemen, Safe guarding officers, Table top, Social and Fund raising, Food table, Open Stable, House Groups, Flower arrangers, the Churchyard team, Governors the PCC and you…St Mary's is an amazing place to be part of and I know I am just one cog in the running of this church. We have so much talent and so much good will within our walls it is really a wonderful blessing to be part of this parish.
Sadly we have lost many loved ones, some to death and God's gain, others who feel they cannot return to worship, but we have new people joining us. St Mary's does need to stop and look ahead. We are about the mission of spreading the gospel in everything that we do. We need to deepen our biblical knowledge and understanding and grow in Christ. He is the vine and we are the branches.
Finally a personal note. I was delighted that Fr Paul Welch has joined us. It is a privilege to extend to him by our Bishop a licence and to pray that his ministry amongst us will grow. As in previous years we also have a number of other retired clergy thinking of being part of St Mary's and I hope and pray we can welcome them.
During Covid I suffered a little from mental heath issues. It was a tough time for many people. I was supported by the Diocese and clergy wellbeing group but I am aware that I had not been well for a while. Hopefully that is all behind me now. The Diocese offered me a sabbatical this year but I felt it was not the right time. I have plans to write a House Group course and in fact it is pretty much written but it needs a few months more work. Whilst contemplating this as a sabbatical project I was contacted by the organisers of the Rugby World Cup which is to be held in France 2023. They invited me to register as a volunteer and said that although they have huge numbers of people wanting to help, I was through the first round on a given by. You might imagine my shock and joy at this news. Two more rounds of selection later and I am still in contention. I am awaiting my formal interview and I know that it can go either way but I am hoping that if I am successful I will be appointed to the team that will deliver the world cup. I hope that I will be allowed to consider this as my sabbatical and I can take six weeks in the South of France next September supporting the French RFU and the organisational body in whatever capacity they deem fit for me!
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Churchwardens’ Report
Although this year has been another strange year - COVID affected - I am extremely pleased to report that, again, St Mary’s has been open at least 9-00am until 4-00pm every day. There are still many churches that haven’t been open and it is with thanks to Father John, Maureen, Wendy, Margaret ,and myself for opening and closing.
The sound system had been on the ‘to do’ list for many years and it is marvellous to say that not only has the sound system been dramatically improved, but we also have the facility to live stream with 2 high quality cameras. This was really allowed to happen as a consequence of a bequest by Les Mortimer. Throughout the year we have been live streaming both the 9-30 and 11-00 services on You Tube and these have been well received by many throughout the Parish and also people spread further afield. Our thanks to Kirsten and Tracey who form the backbone of the team who live stream ably assisted by the two Jenny’s.
We had a visiting choir from the Gravesend area again, The Grove Singers. Together with the enthusiastic reception from people who had just been released from another lockdown, the result was a stunning Concert with the theme “Bird song”.
Our Choir Master James also took the opportunity to have our choir perform and our thanks to them for all their efforts - see his report for detail.
The chip and pin machine has become an accepted piece of the furniture and is bringing in badly needed funds (someone from Church House visiting for a Deanery Meeting had a “go” just to see how easy it was!!).
Because there were so many confirmation candidates we were very pleased to have Bishop Ruth visit us and take a Confirmation service in St Marys. With a lot of family members in the church who wouldn’t normally visit it was wonderful to have Bishop Ruth take such a spiritual and uplifting service, all sitting and complying with the regulations at the time ! (my thanks to Ann who helped juggle the very full church that allowed everyone to still feel “safe”) Throughout the pandemic our rules have meant that even with quite well attended funerals and weddings when allowed we are not aware of anyone who has contracted COVID in St Mary’s.
I do hope that someone steps forward to set up “Friends of the Church of St Mary Felpham” - this could have happened a few years ago but wasn’t seen as a way forward then, but the PCC have approved Terms of Reference and we need an enthusiastic person to contact local businesses and indeed all those individuals who love and hold St Mary’s close to their heart.
It is with great pleasure that I report that we are blessed to have Father Paul taking services and becoming a feature in St Mary’s. We are all treasuring the wooden crosses he so liberally hands out! We wish both Father Paul and Rosemary many happy years together.
It is lovely to report that Joan Bull is studying to become Authorised Lay Minister and we wish her well. After some prayer and reflection Paul Morrison has decided not to pursue the role of an Authorised Lay Minister at this time.
Among the charities that St Mary’s have supported this year were Children on the Edge, who benefitted from our donation being doubled by a philanthropist, and our own Food table (see later report) . The PCC distributed just under £5,000.00.
A Remembrance Day service was held outside and was well attended considering the rules at the time ! There was a procession from the Church to our wonderfully maintained memorial - our thanks as alway to Jim and David B for all their efforts.
When people read this, it is very likely that work to place the two donated benches will have started - the faculty has been given. While it has taken more than 7 years for permissions to be given it makes me smile that permissions have at last been given.
The decoration of the lychgate was completed by Khalid Ali who is the father of a local Syrian refugee family. They were flown over from Lebanon by UNHCR 2+ years ago. The lychgate decoration has been on the list of jobs to be done for more than 12 years and was completed with “better than original materials”.
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Because of an untimely lockdown the planned Open Stable couldn’t happen. What did lift peoples spirits were the Christmas trees in the Church and more particularly the star at the top of the tower which was appreciated by many Felpham residents.
Our thanks to Peter French for taking up the role to improve St Mary’s and make us an Eco Church. This has been enhanced for the last couple of years as we actually started recycling at the Centre and the cost to do so was actually halved. In the future no doubt Peter will be directing us into carrying out everything in a more Eco-friendly way.
Because of damage that was eventually discovered to have been caused by a storm, the clock couldn’t work for many months. Many Felpham residents noticed that not only did the clock not tell the time but people missed the chimes!! The damaged clock hands have been refurbished. All the work carried out has been allocated to insurance and the total claim came to £6241.40 including the downpipe, some tiles and the rebalancing of the hands. It would be nice if someone thought that they would like to donate the gilding to the clock face and hands. This has been on my list for at least 10 years but hasn’t crept up the list with so many other more pressing items…was at one stage only £5000 but it is gold and very specialised and will last for a very long time!!
We are still due a Quinquennial but now have to find a new St Mary’s Architect as Jane Jones-Warner, who has been St Mary’s Architect for many years, is cutting back on her hours. Our grateful thanks to her for caring for St Mary’s for at least 3 Quinquennials!
If ever you are at a loose end have a look in the Visitors Book. The comments always make me smile - people returning many years after a marriage or baptism + locals enjoying the atmosphere of St Mary’s. I will also pass on part of an e-mail …
‘Dave and I wanted to pass on our thanks and appreciation in helping us organise the kids Baptism and to Father John for performing such a lovely service. He was brilliant with the kids and they felt really special. It was exactly what we wanted and the kids understood everything that went on and have not stopped talking about it.
Our guests also said what a lovely and meaningful service it was and that they were grateful to be able to attend church and be present for the ceremony.
We also wanted to express our thanks for the beautiful shawls that were knitted and which the kids have cuddled up with.
If you could pass this on to everyone involved and to Father John, we would be most grateful. Wishing you a good New Year and hopefully resuming a normal service soon. Looking forward to coming back for Sunday service.
Take care ….Natalie, Dave, Louis, Erin & Jesse.
The Foodtable that was in the Church and lately in the Centre is still well used. We again received another grant from Sussex Community Foundation that allowed Ann to top up with items that we were short of as the week went on. There are both families and older people who are finding it impossible to balance the books and are so grateful for the Foodtable. We have had numerous ‘thank you’ cards and now it is held in the centre we do get to meet the lovely families. Our thanks to the people who give their time to attend the Foodtable (see the report for more detail but particular thanks to Rookery Farm for donating eggs,The Hygiene Bank and of course Congregation support).
While writing I must add a very big thank you to our Treasurer Rob Beasley who throughout the year worked out the monthly furlough claim, balancing the accounts ensuring our money is earning us some interest and also keeping the accounts up to date done in such a way that the PCC can understand. We are also now on the Xero accounting system.
The lightning conductors passed their annual test as did everything else including the electric PAT items, fire extinguishers, clock mechanism, bells and boiler.
The youth of St Mary’s have returned as “Lighthouse” and we wish them well.
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Can I thank all those behind the scenes that do jobs some don’t even think about like cleaning the Church, brass polishers, I bumped into Jo McCarthy weaving a choir stall seat cover and there are many more valued helpers. Our thanks to all those mentioned and also not mentioned in the reports. Please read the reports - if you want to become more involved just speak to a Churchwarden - it really helps to have people asking if they can help rather than our relying on our regular band of volunteers inspiring renewed enthusiasm as we hopefully come out of Covid.
One thing I have found out is that there are 363 parishes, 500 churches and 150 schools in the Diocese of Chichester so Church House staff have a lot of demands on their time.
I am very pleased and honoured that I have had the opportunity to have been elected Churchwarden. I have enjoyed completing things during a difficult time with the COVID pandemic some that had been first thought about many years ago My special thanks to Maureen for attending to so many of the spiritual demands of St Mary’s.
Churchyard
We have again been fortunate to have Nigel and the Community Payback team in the Churchyard. Similarly a big thank you to Kirsten and Frank for all their efforts in rediscovering some 200 graves that were covered for decades by neglect including 1½” diameter brambles. Carefully utilising the Sussex Family History CD for the Churchyard we have, in a most meticulous and fastidious way, servicemen were found who were buried during the 2nd WW in family plots , The Area Coordinator for Commonwealth War Graves has visited St Mary’s and a link established. We discovered she is available to do a talk either to schools or adults which we will take advantage of in the future. A thank you to Glenn Keen for servicing the mowers … we now have 5 mowers and 2 strimmers.
We hope that Brinsbury College will be able to bring their expertise and students to carry out wild flower gardens together with there being bee/insect friendly areas in our 3 acres as was intended prior to COVID. This was postponed as they were unable to socially distance in their people carrier. There is a meeting planned with their Horticultural Department.
The pile of hardcore that accumulated by the Centre was in the main hardcore and stonemasons rubbish which was sorted, as originally intended, and cleared away in 2 skips amounting to some 9 tonnes. Thanks to all those who helped to load up and clear away.
Can I finally say again a big thank you to Dianne Embleton who discovered about Community Payback, in a somewhat covert way, just as she was finishing her second term as Churchwarden. Through nurturing the team we save more than £11,000 per year - money which was paid for contractors to cut our grass not especially well and also we have rediscovered our perimeter wall . The positive remarks that we get from people who have had a grave exposed by clearing away decades of overgrown brambles is very rewarding.
St Mary’s Centre
Thanks to the Centre Management Committee for attending meetings and their input that has allowed everything to run smoothly at the Centre and incident free.
Organisations are beginning to come back to the Centre - including Camera Club, Horticultural Society, U3A etc. so along with the grants and furlough money, income is returning.
Staff were furloughed and we are especially fortunate to have Rob Beasley, our treasurer, who spent hours filling in Government forms to claim all that we were allowed. We were also fortunate to get a further £5,000 from the Government through Arun District Council having applied and were granted further assistance in these difficult COVID times.
The Centre was used as a collection point for Ukraine - Cuff Miller + Rolls Royce to mention a couple used us for their collections to be distributed and together with many others responding to Facebook and Congregation some 5 very well packed vans left for Poland and Moldova.
The “free” air purifiers installed last year in the Centre have created a COVID free atmosphere as the pandemic rolled on for another year.
Table top returned and also coffee during and a big thank you to David B, Jim, David L and Paul for all the efforts setting up and dismantling and Wendy, Margaret, Jeanette and everyone who helped serve Page 13
The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
coffees.
We have cleared some of the detritus that has built up in the loft but we need another serious sort out another day.
We had a new tenant for the small office for 6 months but they have now left. We were able to utilise this space during the Ukraine collections.
Thanks to Jeanette and her band of volunteers, including Sandra and Taff Coulton, who have made considerable effort to improve the Centre garden making it a place to sit and relax in.
Maureen Williams and Steve Christie - Church Wardens
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Arundel and Bognor Deanery Synod Report
There was sadly only one meeting of Deanery Synod during 2021, there was a deanery finance meeting in November.
At the deanery meetings we have a time of worship, Reports on meetings are usually given from elected representatives of Diocesan Synod and General Synod. As well as presentations or addresses we discuss finance issues, approve a deanery budget, elect representatives to diocesan synod and have notices of events in various parishes. The meetings are open and members of parishes and PCC’s are always invited to come along. Only elected synod members however can vote on issues.
In October the Bishop of Horsham Rt Revd Ruth Bushyager gave an address entitled A call to generosity in an age of challenge. The Rural Dean opened the meeting. we had a reading, prayers an address and a hymn.
Bp Ruth began by thanking members for all that they were doing to keep things going in this difficult time, she spoke about the financial deficit we were all facing in our churches and in the diocese. Some dioceses are contemplating making clergy redundant, our diocese, Chichester sees this as a spiral of decline. Bp Ruth quoted John 3. 1-6. God gave his only Son... God gave gracefully, sacrificially, joyfully. Chichester has 365 parishes and a deficit of 1.7 million pounds. We were shown a video (which is available on the diocesan website). Bp Ruth spoke about the amount of cuts that had been made at church house including selling glebe land and vicarages. Bp Ruth said parishes need to get beyond paying ministry costs. The average weekly giving in Chichester is £14.00 in Sheffield it is £18.00 she spoke about tithing and the need to encourage joyful giving.
We were invited to ask questions, Gabrielle Higgins diocesan secretary joined the bishop. Questions were taken from members.
Bp Ruth said in November parishes give their pledge on how much they can contribute the following year. There is to be a deanery finance meeting on 4 November 2021, she asked members to please encourage Treasurers, Churchwardens and PCC members to attend.
At the Finance meeting - we were shown a video, our Archdeacon and the Diocesan Secretary joined by zoom as both had tested Covid positive. much of the content reiterated Bp Ruth's presentation.
We were given a paper regarding our Parish Share for 2022, our figure for St Mary's is £74,035.
Wendy Barrett, Janette Penn, Lois Thompson, Margaret Treacy - Deanery Synod Representatives.
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Safeguarding Report
The Safeguarding activity during this difficult time was naturally scaled back by the imposition of COVID rules and therefore a lack of youth clubs and Sunday School. However, inspections resumed for the Lighthouse Youth Club in November.
We have moved forward in appointing Deputies as part of the Safeguarding Team. Pat Ashman, a member of the 9.30 service and Henry Kasparian from 11.00 have completed the Leadership Training. As the church activities increase they will be assisting in the inspections and parts of the Safer Recruiting procedures.
Any renewal DBS certificates were processed but this is becoming more infrequent as we take advantage of the update system, which for volunteers, is a free service.
In October 2021, I was asked to speak to all three congregations for Safeguarding Sunday, a somewhat daunting task but useful, I feel, to bring about a greater awareness of Safeguarding at St Mary’s.
All our voluntary workers are encouraged to undertake training and for those who have DBS certificates, it is a requirement. Reminders were sent in July to those who needed to take the training or renew it. Training must take place every 3 years. In October, Fr John and I presented a Basic training session in church and we shall be carrying out more in the future.
As activity in the church increases, a busier time for Safeguarding is envisaged for the coming year.
Joan Margaret Bull - Safeguarding officer
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Independent examiner's report For the year ended 31 December 2021
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 2021.
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:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
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: 9 May 2022
Victor Cox
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Statement of financial activities For the year ended 31 December 2021
| 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 (expenditure)/income before net gains on investments Net gains on investments Net income/(expenditure) Transfers between funds 19 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted and designated funds 2021 £ 85,601 15,251 22,310 5 13,739 136,906 23,017 127,897 150,914 (14,008) 29,797 15,789 (996) 14,793 234,902 14,793 249,695 |
Restricted funds 2021 £ 6,340 - - - 4,000 10,340 4,000 7,778 11,778 (1,438) - (1,438) 996 (442) 718,661 (442) 718,219 |
Total funds 2021 £ 91,941 15,251 22,310 5 17,739 147,246 27,017 135,675 162,692 (15,446) 29,797 14,351 - 14,351 953,563 14,351 967,914 |
Total funds 2020 £ 87,342 9,762 15,248 73 21,431 |
|---|---|---|---|---|
| 133,856 | ||||
| 22,571 90,357 |
||||
| 112,928 | ||||
| 20,928 14,558 |
||||
| 35,486 - |
||||
| 35,486 | ||||
| 918,077 35,486 |
||||
| 953,563 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 20 to 41 form part of these financial statements.
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Balance sheet As at 31 December 2021
| 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 |
19,965 24,362 44,327 (20,323) |
2021 £ 744,066 199,844 943,910 24,004 967,914 718,222 249,692 967,914 |
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 |
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: 9 May 2022
The notes on pages 20 to 41 form part of these financial statements.
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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 2021
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.
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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 2021
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.
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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 2021
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:
- Freehold property Not depreciated Freehold property improvements20 years straight line - Organ 50 years straight line - Church - fixtures, fittings & 10-15 years straight line equipment - Centre - fixtures, fittings & 4-10 years straight line equipment
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.
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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 2021
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.
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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 2021
2. Income from donations and legacies
| Donations Standing orders Envelopes Other gift aid donations Plate collections - Sunday service Plate collections - Baptisms Plate collections - Funerals Plate collections - Weddings 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 Amazon Smile donations Total donations Legacies Grants Legacies and grants |
Unrestricted funds 2021 £ 33,451 451 1,485 2,653 78 - 312 3,926 6,240 958 766 4,858 1,256 11,631 36 68,101 17,000 500 17,500 85,601 |
Restricted funds 2021 £ 960 - 50 - - - - 1,578 - - - - - 252 - 2,840 - 3,500 3,500 6,340 |
Total funds 2021 £ 34,411 451 1,535 2,653 78 - 312 5,504 6,240 958 766 4,858 1,256 11,883 36 |
|---|---|---|---|
| 70,941 | |||
| 17,000 4,000 |
|||
| 21,000 | |||
| 91,941 |
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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 2021
2. Income from donations and legacies (continued)
| Donations Standing orders Envelopes Other gift aid donations Plate collections - Sunday service Plate collections - Baptisms Plate collections - Funerals Plate collections - Weddings 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 Amazon Smile donations Total donations Legacies Legacies and grants Total 2020 |
Unrestricted funds 2020 £ 35,928 3,300 1,108 2,327 164 59 - 3,263 1,678 1,934 566 706 470 9,159 - 60,662 25,000 25,000 85,662 |
Restricted funds 2020 £ 960 - - - - - - 480 - - - - - 240 - 1,680 - - 1,680 |
Total funds 2020 £ 36,888 3,300 1,108 2,327 164 59 - 3,743 1,678 1,934 566 706 470 9,399 - |
|---|---|---|---|
| 62,342 | |||
| 25,000 | |||
| 25,000 | |||
| 87,342 |
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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 2021
3. Income from charitable activities
| Funeral fees Wedding fees Fundraising Parish magazine Teas and coffees Other income Total 2021 Funeral fees Wedding fees Fundraising Parish magazine Teas and coffees Other income Total 2020 |
Unrestricted funds 2021 £ 8,584 3,407 2,707 5 168 380 15,251 Unrestricted funds 2020 £ 7,688 45 1,090 315 404 220 9,762 |
Total funds 2021 £ 8,584 3,407 2,707 5 168 380 |
|---|---|---|
| 15,251 | ||
| Total funds 2020 £ 7,688 45 1,090 315 404 220 |
||
| 9,762 |
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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 2021
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 2021 £ 20,090 2,220 22,310 Unrestricted funds 2020 £ 13,258 1,990 15,248 |
Total funds 2021 £ 20,090 2,220 |
|---|---|---|
| 22,310 | ||
| Total funds 2020 £ 13,258 1,990 |
||
| 15,248 |
5. Investment income
| Unrestricted funds 2021 £ Interest and dividends receivable 5 Unrestricted funds 2020 £ Interest and dividends receivable 73 |
Total funds 2021 £ 5 |
|---|---|
| Total funds 2020 £ 73 |
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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 2021
6. Other incoming resources
| Insurance claims Coronavirus Job Retention Scheme claims Centre grants received Other incoming resources Insurance claims Coronavirus Job Retention Scheme claims JAM funds received Centre grants received |
Unrestricted funds 2021 £ 6,241 4,280 - 3,218 13,739 Unrestricted funds 2020 £ 2,241 10,950 - - 13,191 |
Restricted funds 2021 £ - - 4,000 - 4,000 Restricted funds 2020 £ - - 740 7,500 8,240 |
Total funds 2021 £ 6,241 4,280 4,000 3,218 |
|---|---|---|---|
| 17,739 Total funds 2020 £ 2,241 10,950 740 7,500 |
|||
| 21,431 |
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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 2021
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 2021 £ 397 (20) 377 Restricted funds 2020 £ (80) - (80) |
Total funds 2021 £ 397 (20) |
|---|---|---|---|
| 377 Total funds 2020 £ 291 20 |
|||
| 311 |
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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 2021
7. Expenditure on raising funds (continued)
Trading expenses
| Centre maintenance Centre utilities Centre insurance Centre cleaner Centre cleaning and waste Centre caretaker |
Unrestricted funds 2021 £ 3,003 5,021 1,849 4,698 2,324 5,745 22,640 |
Restricted funds 2021 £ - 1,039 167 - 2,327 467 4,000 |
Total funds 2021 £ 3,003 6,060 2,016 4,698 4,651 6,212 |
|---|---|---|---|
| 26,640 |
| 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 |
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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 2021
8. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2021 £ Direct costs 127,897 Unrestricted funds 2020 £ Direct costs 86,478 |
Restricted funds 2021 £ 7,778 Restricted funds 2020 £ 3,879 |
Total funds 2021 £ 135,675 |
|---|---|---|
| Total funds 2020 £ 90,357 |
9. Analysis of expenditure by activities
| Direct costs Direct costs |
Activities undertaken directly 2021 £ 135,675 Activities undertaken directly 2020 £ 90,357 |
Total funds 2021 £ 135,675 |
|---|---|---|
| Total funds 2020 £ 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 2021
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 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 Paypal and contactless giving charges Bank charges Organ repairs and tuning Music (Profit)/loss on disposal of fixed assets |
Activities 2021 £ 4,730 4,000 78,015 9,753 165 79 4,101 305 1,032 1,226 1,141 2,230 4,268 686 9,120 9,262 1,932 1,550 85 414 332 355 821 73 135,675 |
Total funds 2021 £ 4,730 4,000 78,015 9,753 165 79 4,101 305 1,032 1,226 1,141 2,230 4,268 686 9,120 9,262 1,932 1,550 85 414 332 355 821 73 |
|---|---|---|
| 135,675 |
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 2021
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 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 |
10. Independent examiner's remuneration
No remuneration was due to the Independent Examiner for the year.
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 2021
11. Staff costs
The average number of persons employed by the Charity during the year was as follows:
| 2021 | 2020 | |
|---|---|---|
| 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 £4,093 (2020 - £4,659).
During the year ended 31 December 2021, no Trustee expenses have been incurred (2020 - £NIL).
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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 2021
13. Tangible fixed assets
| Cost or valuation At 1 January 2021 Additions Disposals At 31 December 2021 Depreciation At 1 January 2021 Charge for the year On disposals At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 |
Freehold property £ 650,000 - - 650,000 - - - - 650,000 650,000 |
Freehold property improveme nts £ 4,140 - - 4,140 328 207 - 535 3,605 3,812 |
Organ £ 61,629 - - 61,629 8,526 1,235 - 9,761 51,868 53,103 |
Centre - fixtures, fittings & equipment £ 9,666 - - 9,666 6,501 697 - 7,198 2,468 3,165 |
Church - fixtures, fittings & equipment £ 13,955 27,384 (730) 40,609 2,015 2,591 (122) 4,484 36,125 11,940 |
Total £ 739,390 27,384 (730) |
|---|---|---|---|---|---|---|
| 766,044 | ||||||
| 17,370 4,730 (122) |
||||||
| 21,978 | ||||||
| 744,066 722,020 |
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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 2021
14. Fixed asset investments
| Cost or valuation At 1 January 2021 Revaluations At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 |
Listed investments £ 3,220 535 3,755 3,755 3,220 |
CBF Investment fund £ 166,827 29,262 196,089 196,089 166,827 |
Total £ 170,047 29,797 |
|---|---|---|---|
| 199,844 | |||
| 199,844 | |||
| 170,047 |
15. Debtors
| Due within one year Trade debtors Other debtors Prepayments and accrued income |
2021 £ 3,860 10,072 6,033 19,965 |
2020 £ 357 3,979 4,460 |
|---|---|---|
| 8,796 |
16. Creditors: Amounts falling due within one year
| Trade creditors Choir account Other creditors Accruals and deferred income |
2021 £ 16,228 1,261 2,089 745 20,323 |
2020 £ 4,461 1,478 5,467 8,195 |
|---|---|---|
| 19,601 |
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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 2021
17. Summary of funds
Summary of funds - current year
| Designated funds General funds Restricted funds |
Balance at 1 January 2021 £ 51,156 183,746 718,661 953,563 |
Income £ 2,519 134,387 10,340 147,246 Balance at 1 January 2020 £ 24,906 170,744 722,427 918,077 |
Expenditure £ - (150,917) (11,775) (162,692) Income £ 26,250 97,686 9,920 133,856 |
Transfers in/out £ (28,769) 27,773 996 - Expenditure £ - (99,242) (13,686) (112,928) |
Gains/ (Losses) £ - 29,797 - 29,797 Gains/ (Losses) £ - 14,558 - 14,558 |
Balance at 31 December 2021 £ 24,906 224,786 718,222 |
|---|---|---|---|---|---|---|
| 967,914 | ||||||
| Balance at 31 December 2020 £ 51,156 183,746 718,661 |
||||||
| Summary of funds - prior year | ||||||
| Designated funds General funds Restricted funds |
||||||
| 953,563 |
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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 2021
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. During the year the PCC acquired the sound system and the balance on the fund was transferred to the unrestricted general fund.
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.
Community Food Table relates to specific grants and donations received in relation to the food table operated by the church. During the year the PCC transferred £996 from general unrestricted reserves to the community food table reserve as part of the annual charitable giving.
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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 2021
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 Fabric Fund Flower fund Open stable St Mary's Centre Community Food Table Total of funds |
Balance at 1 January 2021 £ 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 |
Income £ - 2,519 2,519 134,387 136,906 - 1,200 - - - - 878 500 4,000 3,762 10,340 147,246 |
Expenditure £ - - - (150,917) (150,917) - (1,175) (305) - (1,235) - (686) - (4,000) (4,374) (11,775) (162,692) |
Transfers in/out £ - (28,769) (28,769) 27,773 (996) - - - - - - - - - 996 996 - |
Gains/ (Losses) £ - - - 29,797 29,797 - - - - - - - - - - - 29,797 |
Balance at 31 December 2021 £ 24,906 - |
|---|---|---|---|---|---|---|
| 24,906 | ||||||
| 224,786 249,692 |
||||||
| 4,429 4,473 685 650,000 51,867 2,930 1,091 2,363 - 384 |
||||||
| 718,222 | ||||||
| 967,914 |
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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 2021
19. Statement of funds (continued)
Statement of funds - prior 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 Judith West 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 |
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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 2021
20. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Total |
Unrestricted funds 2021 £ 42,199 199,844 26,742 (19,093) 249,692 |
Restricted funds 2021 £ 701,867 - 17,585 (1,230) 718,222 |
Total funds 2021 £ 744,066 199,844 44,327 (20,323) |
|---|---|---|---|
| 967,914 |
Analysis of net assets between funds - prior year
| 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 |
21. Related party transactions
There were no related party transactions in the year other than those disclosed in the Trustees' remuneration and expenses note.
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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 2021
Please note there will be rounding and small allocation differences to the statutory pages of the financial statements.
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The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
Page 43
The Parochial Church Council of the Ecclesiastical Parish of St. Mary The Virgin, Felpham
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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 2021
Please note there will be rounding and small allocation differences to the statutory pages of the financial statements.
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