## **FREMINGTON PCC** # **REPORT AND ACCOUNTS FOR THE YEAR ENDED** **31[ST] DECEMBER 2021** **Charity Registration Number 1133734** ## **FREMINGTON PCC** ## **2021 ANNUAL REPORT** ## **REFERENCE AND ADMINISTRATIVE INFORMATION** Full Name: The Parochial Church Council of the Ecclesiastical Parish of Fremington, Devon Governing Document: Parochial Church Council Powers Measure (1956) as amended by the Church Representation Rules Registered Charity No: 1133734 Registered Address: 3 Linhay Drive Fremington Barnstaple EX31 2QD Membership of the PCC Ex-officio: Revd Thomas Simpson (Curate) (until 31[st] March 2021) Mr J McKee (Churchwarden) Elected: Mr M Smallridge Mr G Prosser Mrs K Prosser Mrs G Ashcroft Mrs A Burgess (to 16[th] May 2021) Mrs J Gristwood Mr D Morley (Treasurer) Mr D Eagles Mrs T Warren (from 16[th] May 2021) Mrs M Roberts (from 18[th] November 2021) Electoral Roll: 77 Independent Examiners: LCA, Chartered Accountants 13 Silver Street Barnstaple EX32 8HR 1 ## **FREMINGTON PCC** ## **2021 ANNUAL REPORT** The members of the PCC (‘the Trustees’) have pleasure in presenting their report and the accounts for the year ended 31[st] December 2021. ## **Structure, Governance and Management** Fremington PCC is a registered charity governed by the Parochial Church Council Powers Measure (1956) as amended and by the Church Representation Rules. The Charity is run by a Council. Holders of certain posts are automatically entitled to membership of the Council. Other members are elected by ballot at the AGM. ## **Objectives** The mission statement of Fremington PCC is to communicate the Gospel of Jesus Christ in worship, fellowship, and service. In carrying out this objective the PCC members have had regard to the guidance issued by the Charity Commissioners on public benefit. ## **Achievements** As everyone will know, 2021 has been another difficult and trying year. We welcomed our new vicar, the Rev Sue Spankie in February. She was instituted by Bishop Robert. It was a most unusual service in that it was via Zoom on the internet. However, the welcome was just as sincere, and it was a lovely service. In March we said goodbye to Rev. Tom Simpson and his family as he left to take up a new post in Cambridge. We were very sad to see them go. Tom had worked so hard to keep the congregation together and informed by his excellent use of the internet for live broadcasts - firstly from the vicarage then later from the church itself. Sadly, we then had to say goodbye to Rev Sue at the end of November as she was forced to resign on health grounds. Unfortunately, Sue had been poorly since July, so that in practice we have not had a resident minister for the past 6 months. During this time, which was made more difficult because of Covid, we have managed to continue with our Sunday and Thursday services. This is in no small part to the enormous contribution and support from the Rev. Brenda Jacobs and the Rev. Liz Norman. Not only have they kept services going in Fremington but also in the Mission Community Churches of Instow and Westleigh. Grateful thanks must also go to the Rev. John Thompson who led so many of our services early on in Sue's absence. We have been hugely supported by Giles King-Smith, the Acting Archdeacon, and also the Rev. Mike Newbon, the Rural Dean. Recognition must also go to Gillian Ashcroft, our Children and Families worker, who has worked so hard to keep the groups going, mainly via Zoom and Facebook but also in person as various groups have started up again. 2 ## **FREMINGTON PCC** ## **2021 ANNUAL REPORT (contd.)** I cannot let this opportunity pass without saying a huge thank you to Marion Roberts who has worked so hard over the past two years to keep the church clean and safe for us to use. Without her assiduous attention to detail and "religious" application of antiseptic hand wash and sprays we wouldn't have been able to achieve all that we have. Our congregation have been faithful, and our service numbers show a strong return to church. There are of course those who are still not too happy with coming back to church just yet, for obvious reasons, but we pray that as 2022 progresses, the restrictions will lessen and our congregation numbers will return to pre-pandemic levels. Grateful thanks must be given to all those who have continued to support our church financially. The operation of the Parish Giving Scheme, Bank Standing Orders and weekly envelopes has enabled us to maintain a very creditable rate of income. 2021 saw our Quinquennial Survey. This of course occurs every 5 years and I am glad to say that no serious problems were found with the fabric of the church. Smaller items are normally dealt with as and when required. The PCC and Fabric and Finance Committees have continued to meet regularly throughout 2021 - mainly on Zoom. Although Zoom is not ideal it has been an absolute godsend in enabling us to keep the business of the church running. In conclusion I must pay tribute to David Morley - our treasurer - who beavers away in the background and keeps us very much on track financially. We really appreciate his dedication and expertise. Thank you, David. To sum up - the main achievement of 2021 has been to keep our flock together worshipping our Lord. The communications via Zoom and telephone calls have been appreciated by everyone. So we look forward to 2022 with anticipation of growing numbers in church, and in our various groups, and also the appointment of a new vicar. ## **Financial Review** The pandemic continued to present many financial challenges throughout the year, and these are reflected in the accounts, but we continue to be most grateful for the continued generosity of our congregation in planned giving and specific donations. During the year, we were delighted to receive an unrestricted legacy of £500 from the estate of Rosemary Barker, a legacy of £8,186.90 from the estate of Josie Cumberland for a small personal memorial and the upkeep of the fabric and structure of the Church building, and a legacy of £10,000 from the estate of Euan Piper for the maintenance of the gravestones and churchyard. 3 ## **FREMINGTON PCC** ## **2021 ANNUAL REPORT (contd.)** Our Common Fund assessment for the year amounted to £72,185 and by the end of the year we were able to pay £54,600, leaving a shortfall of £17,585. During the year, there was an adjustment to our participant numbers, which has resulted in a Common Fund assessment of £51,340 for 2022 The Trustees declare that they have approved the report above. Signed on behalf of the Trustees:- John McKee (PCC Chairman) 4 ## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF FREMINGTON PCC** I report on the accounts of Fremington PCC for the year ended 31st December 2021 which are set out on pages 6 to 14. ## **Responsibilities and basis of report** As members of Fremington PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act). I report in respect of my examination of the Trust’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 Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. **13 Silver Street LCA BARNSTAPLE CHARTERED ACCOUNTANTS** 5 ## **FREMINGTON PCC GENERAL ACCOUNT YEAR ENDED 31ST DECEMBER 2021** |**OPENING BALANCES:**
Restricted Funds
Wednesday Fellowship
Organ maintenance
Churchyard maintenance
Military Road
Children & Young People
Designated Funds
Car Park Fund
Unrestricted
**RECEIPTS:**
Direct Giving
Planned Giving
Other
Gift Aid tax refunds
Weddings, baptisms and funerals collections
Donations inc. Offertory Box & Finance Appeal
Specific Donations:
In memory of Roberta Flowers
For Audio Visual system
Friends of St Peter's
Parochial fees – statutory
- non-statutory
Non-returnable wedding fees
Hall hire
Events and activities
Contact Magazine: Advertising
Churchyard maintenance
Wednesday Fellowship
Wider World
Organ Fund
Legacies
Military Road
Sundry
Garden Wall Repairs
Children and Young People
Revd Tom Simpson leaving gifts
**Agency Accounts**
Incumbent's fees assigned to Diocese
Music, verger, bells, minister's fees
**Transfer from Santander reserve investment**
**Transfer from National Savings Bond**
**TOTAL RECEIPTS**|**2021**
£
£
£
**Unrestri-**
**Restricted**
**cted**
**Total**
32.40
-
32.40
1,258.35
-
1,258.35
1,292.16
-
1,292.16
60,000.00
-
60,000.00
1,524.38
-
1,524.38
-
1,300.00
1,300.00
-
2,030.56
2,030.56
64,107.29
3,330.56
67,437.85
-
47,474.35
47,474.35
-
2,736.00
2,736.00
-
50,210.35
50,210.35
1,950.00
11,707.56
13,657.56
-
-
-
-
2,158.00
2,158.00
-
-
-
2,222.46
-
2,222.46
-
877.00
877.00
-
2,432.00
2,432.00
-
175.00
175.00
-
100.00
100.00
-
2,416.00
2,416.00
-
60.32
60.32
-
-
-
1,251.17
-
1,251.17
-
-
-
287.00
-
287.00
100.00
-
100.00
18,186.90
500.00
18,686.90
-
-
-
95.00
-
95.00
1,840.00
-
1,840.00
4,660.00
4,660.00
1,525.45
-
1,525.45
32,117.98
70,636.23
102,754.21
1,840.00
-
1,840.00
1,103.60
-
1,103.60
35,061.58
70,636.23
105,697.81
-
11,663.64
11,663.64
5,500.00
-
5,500.00
40,561.58
82,299.87
122,861.45|**2020**
£
£
£
**Unrestri-**
**Restricted**
**cted**
**Total**| |---|---|---| |||132.40
-
132.40
1,258.35
-
1,258.35
1,036.63
-
1,036.63
-
-
-
2,586.91
-
2,586.91
-
1,300.00
1,300.00
-
7,562.98
7,562.98| |||5,014.29
8,862.98
13,877.27| |||-
51,695.02
51,695.02
-
2,663.51
2,663.51| |||-
54,358.53
54,358.53
11,536.12
11,536.12
-
-
-
1,204.78
1,204.78
-
230.00
230.00
-
-
-
-
932.00
932.00
-
889.00
889.00
-
75.00
75.00
-
400.00
400.00
-
3,144.00
3,144.00
-
172.00
172.00
-
310.00
310.00
80.53
-
80.53
-
-
-
-
-
-
-
-
-
-
1,500.00
1,500.00
60,000.00
4,036.40
64,036.40
-
-
-
-
-
-
3,343.75
-
3,343.75
-
-
-| |||63,424.28
78,787.83
142,212.11
2,003.00
-
2,003.00
271.00
-
271.00| |||65,698.28
78,787.83
144,486.11
-
-
-
2,000.00
-
2,000.00| |||67,698.28
78,787.83
146,486.11| |||| ||104,668.87
85,630.43
190,299.30|72,712.57
87,650.81
160,363.38| 6 ## **FREMINGTON PCC GENERAL ACCOUNT YEAR ENDED 31ST DECEMBER 2021** |**PAYMENTS**
Common Fund
Clergy expenses
Music
Mission
Church requisites
Gift Day and Friends envelopes
Wednesday Fellowship
Wider World
Heat, light and water
Maintenance and repairs
Hall cleaning
Insurance
Photocopier and computer
Telephone
Books, stationery, and office supplies
Contact printing
Churchyard grass cutting & maintenance
Accountancy
Website
Organ Fund
Vacancy expenses
Children and Young People
Rev Tom Simpson gifts purchased
Miscellaneous
**Agency Accounts**
Incumbent's fees assigned to diocese
Organist, verger, bells and minister's fees
**TOTAL PAYMENTS**
**CLOSING BALANCES**
Restricted Funds:
Wednesday Fellowship
Organ Maintenance
Churchyard Maintenance
Garden Wall Repairs
Military Road
Building and Fabric
Children and Young People
Audio Visual system
Designated Funds:
Car Park
Reserve Fund
Unrestricted|**2021**
£
£
£
**Unrestri-**
**Restricted**
**cted**
**Total**
-
54,600.00
54,600.00
-
604.75
604.75
-
250.00
250.00
-
-
-
-
-
-
-
-
-
-
-
-
287.00
1,000.00
1,287.00
-
6,077.88
6,077.88
2,498.32
303.48
2,801.80
-
880.00
880.00
-
5,084.59
5,084.59
-
1,287.91
1,287.91
-
307.82
307.82
-
81.60
81.60
-
-
-
4,495.00
4,495.00
-
822.00
822.00
-
147.00
147.00
744.00
-
744.00
-
-
-
5,358.87
5,358.87
1,525.45
-
1,525.45
110.00
110.00
15,018.64
71,447.03
86,465.67
1,840.00
-
1,840.00
1,103.60
-
1,103.60
17,962.24
71,447.03
89,409.27
32.40
-
32.40
614.35
-
614.35
13,860.83
-
13,860.83
2,300.00
-
2,300.00
60,000.00
-
60,000.00
5,688.58
-
5,688.58
1,988.01
-
1,988.01
2,222.46
-
2,222.46
-
1,300.00
1,300.00
-
10,000.00
10,000.00
-
2,883.40
2,883.40
86,706.63
14,183.40
100,890.03
104,668.87
85,630.43
190,299.30|**2020**
£
£
£
**Unrestri-**
**Restricted**
**cted**
**Total**| |---|---|---| |||-
61,429.00
61,429.00
-
478.60
478.60
-
332.90
332.90
-
34.00
34.00
-
9.70
9.70
-
64.96
64.96
100.00
-
100.00
-
1,000.00
1,000.00
-
5,346.33
5,346.33
-
4,916.40
4,916.40
-
775.00
775.00
-
4,203.27
4,203.27
-
1,576.21
1,576.21
-
558.05
558.05
-
182.30
182.30
-
1,487.44
1,487.44
1,825.00
-
1,825.00
-
798.00
798.00
-
161.00
161.00
-
-
-
-
910.09
910.09
4,406.28
-
4,406.28
-
-
-
-
57.00
57.00| |||6,331.28
84,320.25
90,651.53
2,003.00
-
2,003.00
271.00
-
271.00| |||8,605.28
84,320.25
92,925.53| |||32.40
-
32.40
1,258.35
-
1,258.35
1,292.16
-
1,292.16
-
-
-
60,000.00
-
60,000.00
-
-
-
1,524.38
-
1,524.38
-
-
-
-
1,300.00
1,300.00
-
-
-
-
2,030.56
2,030.56| |||64,107.29
3,330.56
67,437.85| |||| |||72,712.57
87,650.81
160,363.38| 7 ## **FREMINGTON PCC** **WIDER WORLD (INCLUDING WEDNESDAY FELLOWSHIP) – YEAR ENDED 31ST DECEMBER 2021** |**RECEIPTS**
Royal British Legion
Children's Society (Christingle)
BBC Children in Need (Crib Service)
**PAYMENTS**
Crosslinks
Royal British Legion
Children's Society (Christingle)
BBC Children in Need (Crib Service)
On behalf of Wednesday Fellowship:-
North Devon Food Bank
Crisis at Christmas|**2021**
**Restricted Unrestricted**
**Total**|**2020**
**Restricted Unrestricted**
**Total**| |---|---|---| ||£
£
£
166.00
-
166.00
81.00
-
81.00
40.00
-
40.00
287.00
-
287.00
-
1,000.00
1,000.00
166.00
-
166.00
81.00
-
81.00
40.00
-
40.00
-
-
-
-
-
-
287.00
1,000.00
1,287.00|£
£
£
-
-
-
-
-
-
-
-
-| |||-
-
-| |||-
1,000.00
1,000.00
-
-
-
-
-
-
-
-
-
50.00
-
50.00
50.00
-
50.00| |||100.00
1,000.00
1,100.00| 8 ## **FREMINGTON PCC CHILDREN AND YOUNG PEOPLE'S PROJECT - YEAR ENDED 31ST DECEMBER 2021 RESTRICTED FUND** |**OPENING BALANCE**
**RECEIPTS**
General donations and offerings
Planned Giving
Gift Aid tax refunds
Sale of books
**TOTAL RECEIPTS**
**PAYMENTS**
Children and families worker
Expenses and resources
Purchase of books
**TOTAL PAYMENTS**
**CLOSING BALANCE**|**2021**
£
1,524.38
3,860.00
800.00
1,162.50
-
5,822.50
4,833.00
525.87
-
5,358.87
1,988.01|**2020**| |---|---|---| |||£
2,586.91| |||2,880.00
335.00
83.75
45.00| |||3,343.75| |||3,750.00
467.28
189.00| |||4,406.28| |||| |||1,524.38| 9 ## **FREMINGTON PCC CHURCHYARD NATIONAL SAVINGS BOND YEAR ENDED 31ST DECEMBER 2021 RESTRICTED FUND** |**OPENING BALANCE AT 1ST JANUARY**
**RECEIPTS**
**PAYMENTS**
**CLOSING BALANCE**|**2021**
£
5,500.00
-
5,500.00
5,500.00
5,500.00
-|**2020**
£
7,500.00| |---|---|---| |||-| |||-| |||2,000.00| |||2,000.00| |||| |||5,500.00| 10 ## **FREMINGTON PCC SUBSIDIARY ACCOUNTS – YEAR ENDED 31ST DECEMBER 2021** |**ST PETER'S BELL FUND**
**(RESTRICTED FUND)**
Opening Balance
Add Receipts
Less Payments
Closing Balance|**2021**
£
3,075.54
236.00
3,311.54
335.00
2,976.54|**2020**| |---|---|---| |||£
2,996.54
109.00| |||3,105.54
30.00| |||3,075.54| xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx |**ST PETER'S CHURCH FLOWERS**
**(RESTRICTED FUND)**
Opening balance
Add Receipts
Less Payments
Closing Balance|£
180.75
-
180.75
-
180.75|£
180.75
-| |---|---|---| |||180.75
-| |||180.75| 11 ## **FREMINGTON PCC** ## **SUMMARY OF ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2021** |**Receipts**
General Account
Wider World
Children and Young People
Agency Accounts
Transfer from National Savings Bond
Transfer from Santander reserve investment
All remaining items
Subsidiary Accounts:
St Peter's Bell Fund
St Peter's Church Flowers
**Total receipts**
**Less: Payments**
General Account
Wider World
Children and Young People
Agency Accounts
All remaining items
Subsidiary Accounts
St Peter's Bell Fund
St Peter's Church Flowers
**Total payments**
**Net receipts / (payments)**
**Add: Cash balances b/f**
**Less:**
**Transfer from National Savings Bond**
**Cash balances c/f**|**2021**
**Unrestri-**
**Restricted**
**cted**
**Total**
£
£
£
287.00
-
287.00
4,660.00
-
4,660.00
2,943.60
-
2,943.60
5,500.00
-
5,500.00
11,663.64
11,663.64
27,170.98
70,636.23
97,807.21
40,561.58
82,299.87
122,861.45
236.00
-
236.00
-
-
-
40,797.58
82,299.87
123,097.45
287.00
1,000.00
1,287.00
5,358.87
-
5,358.87
2,943.60
-
2,943.60
9,372.77
70,447.03
79,819.80
17,962.24
71,447.03
89,409.27
335.00
-
335.00
-
-
-
18,297.24
71,447.03
89,744.27
22,500.34
10,852.84
33,353.18
72,863.58
3,360.56
76,224.14
(5,500.00)
-
(5,500.00)
89,863.92
14,213.40
104,077.32|**2020**
**Unrestri-**
**Restricted**
**cted**
**Total**
£
£
£
-
-
-
3,343.75
-
3,343.75
2,274.00
-
2,274.00
2,000.00
-
2,000.00
-
-
-
60,080.53
78,787.83
138,868.36| |---|---|---| |||67,698.28
78,787.83
146,486.11
109.00
-
109.00
-
-
-| |||67,807.28
78,787.83
146,595.11| |||100.00
1,000.00
1,100.00
4,406.28
-
4,406.28
2,274.00
-
2,274.00
1,825.00
83,320.25
85,145.25| |||8,605.28
84,320.25
92,925.53
30.00
-
30.00
-
-
-| |||8,635.28
84,320.25
92,955.53| |||59,172.00
(5,532.42)
53,639.58
15,691.58
8,892.98
24,584.56
(2,000.00)
-
(2,000.00)| |||72,863.58
3,360.56
76,224.14| 12 ## **FREMINGTON PCC** ## **ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021** ## **STATEMENT OF ASSETS AND LIABILITIES** |**ASSETS**
**Bank Accounts and Petty Cash**
General Account
Petty cash float
Churchyard National Savings Bond (Restricted Fund)
Subsidiary accounts
St Peter's Bell Fund (Restricted Fund)
St Peter's Church Flowers (Restricted Fund)|£
£
Restricted
Unrestricted|£
Total| |---|---|---| ||86,706.63
14,183.40
-
30.00
-
-
2,976.54
-
180.75
-|100,890.03
30.00
-
2,976.54
180.75| ||89,863.92
14,213.40|104,077.32| ## **Land and buildings** Church Hall (insurance value £362,660) and car park ## **Other Assets** Sound system Piano Boiler Computers Projector and screen ## **Note** Generally ownership of Church property is subject to uncertainty Having reviewed the situation, it has been decided that St Peter's Church Fremington and various historical assets should no longer be included in the Fremington PCC Statement of Assets and Liabilities. 13 ## **FREMINGTON PCC** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2021** 1. **During the year** :- - 1.1 Santander closed our reserve investment account with them because they ceased to offer such investments to non-personal customers. £10,000 of the proceeds have been placed in a designated Reserve Fund and the balance used within the general account. - 1.2 In view of the very low interest rate being received, the National Savings Bond was encashed and the proceeds placed in the restricted Churchyard Maintenance Fund. - 1.3 The PCC decided to incorporate the Children and Young People’s Fund as a restricted fund within the general account and use the Lloyds Bank account as an additional general account – and this is reflected in the accounts. ## 2. **The Restricted Funds** are as follows:- - 2.1 The Wednesday Fellowship Fund - 2.2 The Organ Maintenance Fund - 2.3 The Churchyard Maintenance Fund - 2.4 The Garden Wall Repair Fund - 2.5 The Military Road Fund - 2.6 The Building & Fabric Fund - 2.7 The Children & Young People’s Fund - 2.8 The Audio Visual System Fund ## 3. **The Designated Funds** are as follows:- ## 3.1 The Car Park Fund ## 3.2 The General Reserve Fund 4. **Gift Aid** : Where donations have been received which are restricted to a particular purpose, the related tax received has been added to the restricted donations. 14