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2021-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

REPORT AND ACCOUNTS

FOR THE YEAR 31 DECEMBER 2021

Registered Charity number 1133738

www.crowthorneparishchurch.org.uk

0

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021.

CONTENTS INDEX.

Sectio Contents Page
n s
1 PCC Annual Report 2-8
2 Independent Examiner’s Report and 9-21
Annual Accounts

Report approved by the PCC on 23rd March 2022.

1

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

PCC REPORT FOR THE YEAR ENDED 31[st] DECEMBER 2021.

1. Introduction.

The Parochial Church Council of St. John the Baptist Church, Crowthorne has the responsibility of co-operating with the Incumbent, Licensed Lay Ministers the Church Wardens, and Appointed Officers in promoting the whole mission of the Church of England in the Ecclesiastical Parish of Crowthorne in the Diocese of Oxford. It also has responsibility for maintaining the Church and Grounds in Waterloo Road, Crowthorne and also has the responsibility of acting as Managing Trustees of the Crowthorne Parish Church Trust.

2. Principal Office, Legal and Administrative Information.

Principal Address : - The Parish Office. St. John the Baptist Church, Waterloo Road, Crowthorne, Berkshire. RG45 7NT

Bankers : -

CAF Bank 25 Kings Hill Avenue Kings Hill, West Malling Kent ME19 4JQ

Barclays Bank PLC. 1 High Street, Bracknell, Berkshire, RG45 1DR.

CCLA Investment Management Ltd. Senator House 85 Queen Victoria Street London EC4V 4ET

Incumbent : - Rev Dr Lisa Cornwell until September 2021

Church Wardens : - Mrs Leigh Welham

Mr Les Richardson

Appointed Officers: -

Secretary: -

Mrs M Harwood

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

Treasurer: - Mrs R Al Jadir

Independent Examiner: - Mrs L Myers ACMA

3. Trustees and Membership of the PCC

The members (Trustees) of the PCC are Ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. Persons Co-opted during the year as members or appointed officers do not have voting rights until elected at the following year’s Annual Meeting.

The PCC operates on a sub-committee basis, the full PCC met 6 times during the year online with an average attendance of 14. Committees met online between meetings and reports of their deliberation were received by the full PCC and discussed where necessary.

The sub-committees during the year were: -

Standing Committee - This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The Standing Committee normally meets with the officers of the PCC to form a Steering Committee in preparation for PCC meetings.

Fabric Committee - Attends to matters relating to the stewardship of the churchyard, the church buildings and the equipment and fittings thereof and health and safety matters.

Stewardship - Concerned with the stewardship of time and talents as well as money, also with Deanery and ecumenical matters.

Missions - Liaises with and promotes the work of selected Christian missions and the missionary work of the Church in the local area.

Social - Aims to develop outreach and fellowship through a programme of social events.

May Fair – Organising committee for St. John’s May Fair which raises funds for the Church.

Safeguarding – the administration of the Parish Safeguarding Policy.

Communications – Aims to co-ordinate and support church publicity both externally and within the church community. Publication of Weekly News and supporting production of online worship.

Covid Steering Group – Established during the pandemic to risk assess the ever changing present situation and implement Covid safe operating measures.

The following Ex officio members served as members (Trustees) during the year: -

Incumbent The Revd Dr Lisa Cornwell Ex oficio (Chair) – retired
September 2021
Licensed Lay Mrs Hazel Berry Ex oficio
Ministers
Mrs Gillian Gyenes Ex oficio
Mrs Julia Norton Ex oficio
Mrs Carol Frost Ex oficio

3

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE The following elected members served as members (Trustees) during the year. Churchwardens Mrs Leigh Elected 2019 for 4 years

Welham Mr Les Elected 2017 for 4 years Richardson Deputy Mr David Re-elected 2020 for 1 year Churchwarden Rance Deanery Synod Mrs Leigh Elected 2020 for 3 years Welham Mrs Anna Elected 2020 for 3 years Pearce Mrs Lia Davis Elected 2020 for 3 years Mrs Carol Elected 2020 for 3 years Frost

Elected members Mrs Lia Davies Re-Elected 2020 for 3 years Mrs Diana Re-Elected 2021 for 3 years Gray Mrs J Re-Elected 2020 for 3 years McKeever Mr James Re-Elected 2020 for 3 years Laverick Elected 2020 for 3 years Mrs Anna Pearce Mr Ken Perrett Elected 2020 for 3 years Mr Stephen Elected 2020 for 3 years Pope Mrs Julie Elected 2020 for 3 years Roberts Elected 2021 for 3 years Mr Jim Wearing

Appointments Mrs Beccy Al Jadir Appointed Treasurer Oct 2007 Mrs M Harwood Appointed Hon Secretary April 2013

4. Objectives of the PCC.

St John’s is an active church catering to a wide range of parishioners providing a broad range of activities to the Church. Amongst these are:

4

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

Due to Covid 19, these activities were compromised during lockdowns. However, worship, prayer, meetings and pastoral support have continued remotely when we were not able to meet in person.

Mission statement : “The transformation of all human life under God in Christ.” (Oxford Diocese - adapted)

Parish Vision statement and strategy

We are grounded in the faith and traditions of the past but also open to God’s glorious future:

Centred on Christ : worship of God as Father, Son and Holy Spirit, energises and sustains all that we are and do.

Strategic Planning – Targets

(What we are going to do)

As the Church , the body of Christ: we aim to be a community caring for all, bearing one another’s burdens in love, building fellowship through friendliness and fun. We encourage and nurture Christian discipleship and maturity. All are called to share the work of God’s mission and ministry and collaborate together to foster growth.

Strategic Planning – Targets

(What we are going to do)

At the heart of our local Community : offering the warmth and hospitality of God. We seek to be accessible and inclusive , sharing the Christian hope and being generous with our

5

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE resources. We partner with other organisations in order to meet the needs of our community through loving service.

Strategic Planning – Targets

(What we are going to do)

Concerned for the whole of Creation : passionate about global justice, peace and the sustainability of our planet.

Strategic Planning – Targets

(What we are going to do)

Our Parish Vision has been in place since 2009. At the start of each year, the PCC reviews the progress made on each target then sets new priorities, listing the actions necessary and the people/ committees responsible for achieving those targets in the coming year. The Vision priorities are then presented to the Parish at the APCM.

5. Worship attendance.

----- Start of picture text -----
Service Type Average
Attenda
nce
Sunday
8:00 am Currently suspended
10.00 am Common Worship Parish Communion. Followed 64
by coffee. Communica
Sunday Club, St John’s Children’s church (3–11 nts
year olds, membership 30) 9
Pathfinders (11–18 year olds, membership 10)
2
6.00 pm Evening worship – varied 37
Weekday
Sick Communion for individuals and in Nursing Monthly: 16
and Residential Homes communican
ts
----- End of picture text -----

6

----- Start of picture text -----
PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE
10:00 am Holy Communion BCP 12
Wednesday communican
ts
9.30-11.30 am Minus Fives 11 children
plus 11
adults
Additional
Services
Advent and 9 Lessons & Carols, Midnight Mass etc (2020: 0) 324
Christmas
Lent, Holy Week
and Easter Easter Day only – first service after lockdown 69
Baptisms 0 in 2021 Varies
Confirmation 0 in 2021 Varies
Weddings 0 in 2021 (One blessing – 61) Varies
Funeral Services 3 in church and 12 in crematorium in 2021 Varies
Remembrance British Legion and Uniform groups (2020: 410) 340
Day
----- End of picture text -----

6. Financial Review.

2021 was again an unusual year dominated by lockdowns, church closures and social distancing caused by the arrival of the coronavirus pandemic in March 2020.

Total general income increased by £1,558 which follows last year’s fall of £19,085.

A large proportion of giving is via the Parish Giving scheme and standing orders. This has helped

to keep voluntary income steadier than it would have been otherwise. Overall planned income which includes numbered envelopes, open plate collections and gift aid envelopes fell by £6,917 (2020: fall £6,709) between the two years. Some of this has been caused by the increase in Covid at Christmas and Parishioners leaving the Parish.

Last year two large donations were received to help offset the fact that the May Fair was cancelled. These totalled £5,800, which was just £1,000 lower than the proceeds of the Fair in 2020. This year £7,000 has been given.

The May Fair has now been cancelled for good. Instead from 2022 the church will have stalls at the bi-annual Crowthorne Carnival. Hall hire income was up this year from £2,727 to £4,198, but is still down on pre-pandemic levels of around £7,200, There were no weddings, (apart from one blessing), and some social activities were cancelled.

Total general expenditure decreased by £4,940 (2020: decrease £5,182). The Parish share was lower this year by £888 at £77,796, overall clergy costs were lower by £647, maintenance costs were £1,469 less as the AVS maintenance bills were lower, and churchyard running costs in excess of restricted churchyard income were down by over £2,000.

The net result was that we ended the year with a suplus of £234, (2020: deficit

7

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE £6,264) on general funds. For further details please refer to the notes to the accounts.

General funds carried forward at the end of the year were £64,699 (2020: £64,465).

2021 was relatively a quiet year in respect of Restricted and Designated funds, however the Hardship fund which was started last year raised another £1,843 and £1,180 was paid out and it stands at £2,508 at the year end. Special collections were organised online again this year via Kindlink and for the first time via Just Giving. Income from investments boosted Other Designated by £2,576. The value of the Crowthorne Parish Trust investments rose by £17,850 between the two years. Altogether the Restricted and Designated funds rose by £21,146, increasing to £198,112 by the year end. For more details see Note 15 on page 19.

7. Reserves policy.

The reserves policy of the PCC is that at a minimum the Unrestricted Designated or Other Charitable Funds covers 3 months average expenditure. The actual unrestricted reserves balance of £64,699 covers over 6 months’ worth of expenditure.

The reserve policy on restricted funds is wholly dependent on the source and application, of how the funds were obtained and their purposes. Detailed records are maintained of these funds.

The Trust fund now stands at £176,354 (2020: £158,504) following the revaluation at the year end. Income from this goes towards the Other Designated fund. The capital can only be spent on property. The Repair and Renovation fund stands at £7,736 at the year end. It is our policy to invest our cash deposits with the CBF Church of England Deposit Fund, which is with CCLA Investment Management Ltd.

8. Crowthorne Parish Church Trust.

The PCC members are the Managing Trustees of the Crowthorne Parish Church Trust with the Oxford Diocesan Board of Finance being the Custodian Trustee.

The Crowthorne Parish Trust goes back to 1945 when Property was left to the Parish by Mary

Constance Lavie, this property being “St John’s Cottage” and “Hobart”. These were sold and property at 49 Greenwood Road purchased. The property at Greenwood Road was later sold and 49 Church Road was purchased jointly with the Oxford Diocesan Board of Finance. In 1992 this property was sold and the trusts split of the net proceeds being £59,439.57. When the property was sold the proceeds were invested and in July 1994 they were reported to be £70,000. Income from the investments has been used for the renovation projects, being the roof, central heating, church hall roof, AVS, and organ.

The Funds of this Trust are fully reported within the Accounts of the PCC and as at the 31[st] December 2021, as mentioned above, stood at £176,354 (2020: £158,504) and are detailed in notes 12, 15 and 17 of the Accounts.

8

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

INDEPENDENT EXAMINERS REPORT TO THE PCC OF ST JOHN THE BAPTIST, CROWTHORNE.

I report on the financial Statements of the PCC for the year ended 31[st] December 2021, which are set out on the following pages (section 3 pages 2 to 13),

Respective responsibilities of the PCC and the examiner.

As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirements of Regulation 3(3) and section 144 (2) of the 2011 Act do not apply. It is my responsibility to:

  1. Examine the accounts under section 145 of the 2011 Act

  2. To follow procedures laid down in the general Directions given by the Charity Commission under section 145(5(b) of the 2011 Act and

  3. To state whether particular matters have come to my attention

Basis of independant examiner’s report.

My examination was carried out in accordance with the General Directions given by the Charity Commission under the 2011 Act and to be found in PCC Accountability guidance, 5[th] edition, 2017, issued by the Finance Division of the Archbishops’ Council. The examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also considers any unusual items or disclosures in the accounts and seeks explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement.

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

  1. Which gives me reasonable cause to believe that in any material respect the requirements

  2. To keep accounting records in accordance with S 130 of the 2011 Act; and

  3. To prepare financial statements which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations have not been met; or

  4. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: -

Dated: 18[th] April 2022

Laura Myers

5 Hatch Ride, Crowthorne, Berkshire, RG45 6LF

9

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[st] DECEMBER 2021.

Incoming resources
Voluntary income
Activities for generating
funds
Income from Investments
Incoming resources from
charitable activities
Other incoming resources
Total incoming
resources
Resources expended
Cost of generating
voluntary income
Fund-raising trading costs
Charitable (church)
activities
Governance costs
Total resources
expended
Net incoming resources
Gain or (Losses) on
Investment Assets
on revaluation
Net movement in funds
Funds balances as at
January 1st
Fund Balances as at
December 31st		 Note
s
2
3
4
5
6
7
3
8
9
12		 Unrestrict
ed
Funds
£
106,606
1,603
38
8,378
-
_
116,625
_
165
376
115,850
-
_
116,391
_
-
_
234
64,465
_
64,699
__		 Designate
d and
Restricte
d Funds
Total
2021
Total
2020
£
£
£
8,165
114,771
113,705
-
1,603
1,101
2,576
2,614
3,465
-
8,378
4,705
-
-
-
_
_
_
10,741
127,366
122,976
_
_
_
-
165
46
-
376
580
7,445
123,295
123,985
-
-
-
_
_
_
7,445
123,836
124,611
_
_
_
(1,635)
17,850
-
11,500
_
_
_
21,146
21,380
9,865
176,966
241,431
231,566
_
_
_
198,112
262,811
241,431
_
_
_		 Designate
d and
Restricte
d Funds
Total
2021
Total
2020
£
£
£
8,165
114,771
113,705
-
1,603
1,101
2,576
2,614
3,465
-
8,378
4,705
-
-
-
_
_
_
10,741
127,366
122,976
_
_
_
-
165
46
-
376
580
7,445
123,295
123,985
-
-
-
_
_
_
7,445
123,836
124,611
_
_
_
(1,635)
17,850
-
11,500
_
_
_
21,146
21,380
9,865
176,966
241,431
231,566
_
_
_
198,112
262,811
241,431
_
_
_		 Total
2020

10

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAvfIsT. CRowfHORNE 11

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

BALANCE SHEET AS AT 31[st] DECEMBER 2021

Fixed Assets
Tangible investments
Current Assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due
within one year.
Net current assets
Total Net Assets
Parish Funds
Restricted and Designated Funds
Other Charitable Funds
Total Parish Funds		 2021
2020
Note
s
£
£
£
£
12
176,354
158,504
13
10,555
10,862
93,824
87,768
_
_
104,37
9
98,630
14
(17,922
)
(15,703)
__
_
86,457
82,927
_
_
262,811
241,431
_
_
15
198,112
176,966
16
64,699
64,465
_
_
262,811
241,431
_
____		 2020

The accounts were approved by the members of the PCC on 23rd March 2022 and signed on its behalf by:

Mr L Richardson Mrs L Welham. Church Warden. Church Warden.

Mrs R Al Jadir Treasurer.

12

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021

1. Accounting Policies.

1.1. Basis of preparation.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (SORP (FRS102)) and the Charities Act 2011. The PCC is a public benefit entity within the meaning of FRS 102.

The financial statements have been prepared under the “Historic Cost Convention” with the exception of the valuation of Invested Assets, which are shown at market value on the accounts date. The Financial Statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of Church Groups that owe their main affiliation to another body, nor those that are informal gatherings of Church Members.

1.2. Incoming resources.

Income has been recognised when received or legally entitled to under SAP revenue recognition guidelines.

All revenues wherever possible are accounted as gross and any expenses incurred to generate that income is included under resources expended.

1.3. Resources expended.

Expenditure is recognised when expended and accrued where necessary in the year end accounts for any committed or known expenditure. Mission giving is accrued for the year to 31[st] December.

1.4. Tangible fixed assets.

1.4.1. Consecrated land and buildings and movable church furnishings.

Consecrated and beneficed property of any kind is excluded from the accounts by S 10(2) (a) and (c) of the Charities Act 2011.

Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC , and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the Church’s Inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to new requirements in 2000 such assets are not valued in the accounts. There have been no assets acquired since that date, but any future items acquired over £1,000, apart from pew cushions, will be capitalised and depreciated in the accounts over the anticipated useful life on a straight-line basis.

All expenditure incurred in the year on consecrated or beneficed buildings on individual items under £1,000 is written off.

13

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE 1.4.2. Other fixtures, fittings and office equipment.

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

1.5. Investments.

Investments are valued at market value at 31st December.

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31[st] December. Both are included in the Statement of Financial Activities.

1.6. Stock.

No account has been taken of any stocks of Books, Fair Trade goods or other materials held at 31[st] December.

1.7. Other Current Assets.

14

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

2. Voluntary Income.

2. Voluntary Income.
Voluntary Income
Incoming resources from donors
Unrestrictive funds:
Planned Giving
One-of gift aid donations through
envelopes
Income Tax recoverable
Open plate collections
Donations and grants
Restricted funds:
Repair & Renovation Fund appeal
Organ fund
Special collections (see note 8)
Grants & donations for churchyard
Donations		 Unrestrict
ed
Funds
£
106,606
_
75,131
277
15,432
1,640
14,126
_
106,606
_____
-
-
-
-
_
0
___		 Restrict
ed
Total
Total
Funds
2021
2020
£
£
£
8,167
114,773
113,705
_
_
_
-
75,131
81,358
-
277
996
-
15,432
16,294
-
1,640
1,611
-
14,126
7,923
_
_
_
-
106,606
108,182
_
_
_
-
-
146
-
-
7,567
7,567
3,902
600
600
1,475
-
-
-
_
_
_
8,167
8,167
5,523
_
_
______		 Total
2020

Planned giving is down this year by £6,227, due to some church members moving away from the area etc.

Income from open plate collections and gift aid envelopes was down by £690 (2020: down by £5,820) due mainly to the pandemic.

This year donations and grants under unrestricted funds includes £12,205 received following a successful online Stewardship campaign, and £110 from the coffee fund, £713 from the Listed Places of Worship scheme and £365 from Thames Voyces and Crowthorne Symphony Orchestra.

Under Restricted Funds,

Grants and donations for churchyard mainly relate to a grant received from the Crowthorne Parish Council for the upkeep of the churchyard £500 (2020: £500).

15

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

3. Activities for generating funds.

Unrestric

Gross Income of Events;
Sale of plants
Late night shopping Christmas
Fair Trade
Other Events & Activities
Total Gross Income
Cost of Events;
Sale of plants
Late night shopping
Fair Trade
Other Events & Activities
Total Cost
Net Income		 ted
Funds
£
283
467
-
853		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-		 Total
2021
£
283
467
-
853
1,603
-
10
-
366
376
1,227		 Total
2020
£
200
4
350
547		 Total
2020
£
200
4
350
547
1,603 1,101
-
10
-
366		 -
-
116
464
376 580
1,227 521

Some activities were cancelled again this year due to Covid. Other events and activities include Film income of £433 (net of refreshments), and under Costs re film income is the £174 licence fee. Other activities included the farewell supper for Rev Lisa Cornwell.

4. Investment income.

Interest receivable
Income from CPT investments		 Unrestricte
d
Funds
£
38
-
_
38
___		 Designat
ed
Funds
£
-
2,576
__
2,576
____		 Total
2021
£
38
2,576
__
2,614
____		 Total Total
2020
£
137
3,328
__
3,465
___

16

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

5. Incoming resources from charitable activities.

Other Income – fowers, quinquennial
refund
Bookstall/books/cards/candles
Church Hall lettings
Fees (weddings and funerals)
Virtual pilgrimage		 Unrestrict
ed
Funds
£
598
-
4,198
2,952
6
30
-		 Unrestrict
ed
Funds
£
598
-
4,198
2,952
6
30
-		 Restricte
d
Funds
£
-
-
-
-
-		 Total
2021
£
598
-
4,198
2,952
630
8,378		 Total
2020
£
108
133
2,727
1,737		 Total
2020
£
108
133
2,727
1,737

30
8,378 4,705

Fees for weddings and funerals are net of fees remitted to the Diocese as per PCC Accountability guidance, 5[th] edition, 2017. Income from charitable activities was affected by the pandemic.

6. Other Incoming Resources.

There are no Other Incoming Resources; all income is shown under the previous headings.

7. Cost of generating voluntary income.

In prior years all costs pertaining to generating voluntary income have been judged to be part of normal church activities and have been included under that heading, apart from costs charged by Kindlink and Just Giving used to raise funds online for special causes and so costs relating to this are shown here.

17

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

8. Charitable Activities

Unrestrict
ed
Restrict
ed
Funds
Funds
£
£
Church Activities
115,850
7,445
_
______
Mission Giving
12,211
-
Christmas Collections:
- Children’s Society – Christingle January 2021
-
111
- Children’s Society Giving Tree (2020: Pilgrims Heart
Trust)
- Reading Refugee Support Centre
-
-
-
1,979
Other Collections:
Alexander Devine
-
608
- Embrace Middle East
-
-
- Collections for Vicar and LLM leaving
-
3,024
- Hardship fund payments
-
1,180
__
_
Grants to Institutions and individuals
12,211
6,902

___
Ministry -
- Parish share
77,796
-
- Clergy expenses
366
-
- Other clergy costs
599
-
- Other levies
140
-
Church Running Costs:
- Church running costs
8,598
-
- Church maintenance
9,197
- Churchyard maintenance
-
543
- Expenditure on booklets/cards/candles
100
- Worship & music, Sunday club, fowers, training
5,364		 Total
2021
123,29
5
_
12,211
111
-
1,979
608
3,024
1,180
__
19,113
____
77,796
366
599
140
8,598
9,197
543
100
5,364		 Total
2020
£
123,98
5
_
12,518
240
1,050
768
-
__
14,576
____
78,684
1,188
424
392
8,428
10,666
2,930
132
5,323
18

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE - -

- Major works – Organ and pew cushions, nave foor
investigation		 - -
- Outreach – CAP course, Summer activities etc - -
- Telephone & postage 344 - 344 353
- Printing & stationery 224 - 224 431
- Sundry 730 - 730 322
Bank charges 181 - 181 136
_ __ _ _
103,640 543 104,18 109,40
3 9
_ __ _ _

Mission Giving, £12,211 (2020: £12,518), is calculated and represents 12.5% of unrestricted Planned Giving and Collections excluding special collections. Clergy costs came down following our vicar’s leaving. Most other costs were fairly similar to last years, except the Churchyard costs were down to more normal levels. Church maintenance this year includes £3,868 re boiler maintenance costs and £3,795 for the AVS repairs and maintenance.

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

The Mission Giving is distributed equally to the following charities - Bible Society, Leprosy Mission, Corrymeela, Church Army, Church Missionary Society, Hope Zone and Embrace the Middle East.

9. Governance Costs.

No governance costs have been incurred. Governance costs relate to audit and other professional fees.

10. Members of the PCC.

No members of the PCC (or any persons knowingly connected with them) received any remuneration during the year with exception of repayments of amounts spent on behalf of the PCC and the incumbent receives mileage and other expenses as set out in note 8.

11. Employees. - There were no employees during the year.

Honaria paid to organists and the choir director amounted to £3,299 (2020: £2,698), costs were higher this year partly due to the church being open more this year than last and also because we put up the rates payable.

19

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

12. Fixed Assets – Investments.

2021 2021 2020 2020
£ £ £ £
Historical Cost as at December 31st -
-
- CBF Investment Fund – was Chariguard 45,329 45,329
- GAM – was THS IGVF "Y" Shares 40,649 40,649
_ _
85,978 85,978
_ _
Market Value as at 1st January -
- CBF Investment Fund 67,153 62,956
- GAM 91,351 84,047
_ _
158,504 147,003
Change in value of unsold units

9,656

4,196

-CBF Investment Fund

20

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE OF ST. JOHN THE BAPTIST, CROWTHORNE
-GAM 8,194 7,305
17,850 11,501
_ _
_ _
176,354 158,504
_ _
Market Value as at 31st December -
- CBF Investment Fund 76,809 67,153
-GAM 99,545 91,351
_ _
176,354 158,504
_ __

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

13. Debtors.

13.
Debtors.
2021 2020
£ £
Income tax recoverable – Gift Aid 7,947 9,642
Other debtors 2,306 1,162
Prepayments 302 58
______ ______
10,555 10,862
______ ______

Other debtors, this year includes £69 (2020: £298) in respect of a grant receivable from the Listed Places of Worships scheme for VAT on repairs and £1,146 (2020: £408) in respect of hall hirers, and £410 receivable from the Oxford Diocese for fees in vacancy.

14. Creditors: Amounts falling due within one year.

2021 2020
£ £
Mission giving & special collections 14,692 14,167
Accruals & deposits 3,230 1,536
_ _
17,922 15,703

21

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE Accruals includes costs for heat and light, fees payable to ODBF, choir director and organists’ fees and church maintenance and provision for the quinquennial report.

15. Restricted and Designated Funds.

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for special purposes: -

Trust fund
Repair & Renovation
fund
For Churchyard
Other Designated
Hardship fund
Other restricted
Income / Expenditure		 Balance
at
1st
January
2021
£
158,504
7,736
-
8,576
1,845
305
_
176,966
__		 Movemen
t
in funds
Incoming
Resource
s
£
17,850
-
600
2,576
1,843
5,722
_
28,591
__		 Resource
s
Expende
d
£
-
-
543
-
1,180
5,722
_
7,445
_		 Balance
at
31st
December		 Balance Balance
at
31st
2021
£
176,354
7,736
57
11,152
2,508
305
_
198,112
_		 2021

The Other Designated fund income is the investment income from the Crowthorne Parish Trust investments, which may be used to fund a part time youth worker or repair and renovation projects.

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2021 (Cont’d)

16. Other Charitable Funds.

Non restricted or
designated funds		 1st
January
2021
£
64,465		 Incoming
Resource
s
£
116,625		 Resourc
es
expende
d
£
116,391		 31st
December		 31st
2021
£
64,699

17. Analysis of Net Assets between funds.

22

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

Fund Balances at 31st December 2021
are represented by: -
Investments
Debtors
Cash at Bank and in Hand
Creditors amounts falling due within one
year
Unrealised gains included above: -
On Investments (see below) – Restricted
Funds
Reconciliation of Movement in
unrealised gains on: -
Unrealised gains at 31stDecember 2021
Realisation of revaluations of previous years
Net Gain/(loss) on revaluations in year (see
note 12)
Unrealised gains at 31st December 2021		 Unrestrict
ed Funds
£
-
10,467
69,672
(15,440)
_
64,699
_		 Restricted
Funds
Total
£
£
176,354
176,354
88
10,555
24,152
93,824
(2,482)
(17,922)
_
_
198,112
262,811
_
_
£
72,525
-
17,850
__
90,375
____		 Total

23