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← The Parochial Church Council Of The Ecclesiastical Parish Of St John The Baptist, Crowthorne

2023-12-31-accounts

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2023

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Registered Charity number 1133738 www.crowthorneparishchurch.org.uk

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2023

CONTENTS INDEX

Contents Pages
PCC Annual Report 2-10
Independent Examiner’s Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Accounts 14-24

Report approved by the PCC on 27[th] February 2024

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

PCC ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2023

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. One Angel Lane London EC4R 3AB Incumbent : Rev Laura Wheatley Downs Church Wardens : Mrs Leigh Welham Mr James Laverick Appointed Officers: Secretary: Mrs Mary Harwood Treasurer: Mrs Tracy Perrett Independent Examiner: Mrs Laura Myers ACMA

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

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 plus one meeting after the APCM with an average attendance of 15. Committees met 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.

Events- Organising committee 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.

The following served as non- elected members (Trustees) during the year: -

Incumbent The Revd Laura Wheatley Downs Chair
Licensed Lay Ministers Mrs Hazel Berry
Mrs Gillian Gyenes
Mrs Julia Norton
Mrs Carol Frost

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

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

Churchwardens Mrs Leigh Welham Elected 2019 for 4 years and re-elected for one year 2023 Mr James Laverick Elected 2022 for 4 years Deputy Mr David Rance Re-elected 2023 for 1 year Churchwarden Deanery Synod Mrs Leigh Welham Re-elected 2023 for 3 years Mrs Anna Pearce Re-elected 2023 for 3 years Mrs Lia Davis Re-elected 2023 for 3 years Mrs Carol Frost Re-elected 2023 for 3 years Elected members Mrs Diana Gray Re-elected 2021 for 3 years Mrs Anna Pearce Re-elected 2023 for 3 years Mr Ken Perrett Re-elected 2023 for 3 years Mrs Julie Roberts Re-elected 2023 for 3 years Mr Jim Wearing Elected 2021 for 3 years Miss Anne Pelham Elected 2022 for 3 years Mrs Veronica Burgess Elected 2022 for 3 years Mr Brian Berry Elected 2023 for 3 years Appointments Mrs T Perrett Appointed Treasurer January 2023 Mrs M Harwood Appointed Hon Secretary April 2013

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

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 include:

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

5. St. John’s Vision, Values, Mission and Priorities

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

Our Parish Vision has been evolving since May 2023. Out of a process of community listening and discernment the PCC has established 5 key priority areas to invest in over the coming years in line with our vision, values and mission.

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This year the PCC will be exploring each priority, listing the actions necessary, projects and activities which would contribute towards these, and the people/ committees responsible for achieving those targets in the coming year.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

6. Worship attendance

ship attendance
Service Type Average
Attendance
Sunday
8:30 am Occasional Services 18
10.00 am Common Worship Parish Communion. Followed by coffee.
(Over 16’s )
Under 16’s in attendance (including Sunday Club, All
together services and sung Eucharists)		 85
Communicants
19
4.30pm Come and See Service (monthly) 30
6.00 pm Evening worship – varied 37
Weekday
Sick Communion for individuals and in Nursing and
Residential Homes		 Monthly 26
communicants
10:00 am
Wednesday		 Holy Communion BCP 13
communicants
9.30-11.30 am Minus Fives 5 children plus
6 adults
Additional Services
Advent and
Christmas		 Christingle, 9 Lessons & Carols, Crib Service, Midnight Mass
and Christmas day (2022: 575)		 844 total
Lent, Holy Week
and Easter		 Ash Wednesday, Palm Sunday, Maundy Thursday, Vigil,
Good Friday and Easter Day (2022: 178)		 623 total
Baptisms 5 in 2023 Varies
Confirmation 0 in 2023 Varies
Weddings 1 Wedding and 0 Blessing in 2023 Varies
Funeral Services 5 in church and 12 in crematorium in 2023 Varies
Remembrance Day British Legion and Uniform groups (2022: 296) 350

7. Financial Review

Unrestricted and designated income increased for the first time in four years from £120,315 in 2022 to £144,748 in 2023. Following the Stewardship campaign in June/July, planned giving rose from £70,662 in 2022 to £73,383 in 2023. In addition, a number of very generous one-off donations were made by individuals totalling £13,700, the majority of which were gift aided and therefore benefited from the tax reclaimed.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

The increase in open plate collections has continued (£1,640 in 2021; £3,771 in 2022; £6,386 in 2023).

Restricted donations fell from £18,392 in 2022 to £3,235 (including Gift Aid) in 2023. This is because in 2022 there was such a big response to the Ukraine appeal which raised £15,900. Details of donations made under Restricted Funds in 2023 can be found in Note 2.1.2 in the Notes to the Accounts (hereinafter referred to as Notes).

Income from fundraising events, weddings and funerals, and church hall lettings were also up in 2023 compared to the previous year. Details of all these can be found in the Notes.

Unrestricted and designated expenditure increased from £ 127,355 in 2022 to £132,100 in 2023. Significant increases in the year were the Parish Share (£78,350 in 2022; £79,917 in 2023) and fuel costs (£4,471 in 2022; £9,810 in 2023). Details of the expenditure in the various categories are shown in Note 3.

Total missions giving in 2023 was £14,215. This figure includes donations made under the Lent Lunch, Missions Sunday and Giving Tree Restricted Funds as well as the Missions Designated Fund which is 12.5% of planned giving. In addition, collections on behalf of other charities totalled £3,144. Details of these Agency Collections can be found in Note 3.2.

The net surplus in unrestricted and designated funds at the year-end was £12,648 compared to a deficit of £7,040 in 2022. Unrestricted and designated funds carried forward at the end of the year were £70,307 (2022: £57,659). Restricted funds carried forward at the end of the year were £26,425 (2022: £24,322). Details of the Crowthorne Parish Trust Endowment Fund are in paragraph 8 below.

Since the start of 2023 the church accounts have been managed on a software package called MyFundAccounting.online which is designed to manage the accounts for churches and charities and enable reports to be produced in compliance with the Charity Commission. The decision to transfer from SAGE to MyFundAccounting was taken after discussions with other Church Treasurers in the Deanery together with the Vicar and Church Wardens.

Finally, on a personal note, I wish to express my sincere thanks to everyone who has supported me during my first year as Church Treasurer. I could not have managed such a challenging and rewarding role without the support and help which I have received.

8. 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 unrestricted reserves balance at the 31[st] December 2023 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.

It is our policy to invest our cash deposits with the CBF Church of England Deposit Fund, which is with CCLA Investment Management Ltd.

9. 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 Church Trust goes back to 1945 when Property was left to the Parish

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

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 £59,440. 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.

In 2022, the value of the Crowthorne Parish Trust Fund fell by £44,140 to £132,214. This year the investments have recovered some of their value and at the 31[st] December 2023 stood at £162,545.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] DECEMBER 2023

**Notes ** Unrestricted
funds		 Designated
funds		 Restricted
funds		 Endowment
funds		 2023 total
funds		 2022 total
funds
Income and endowments from: 2
Donations and legacies 108,437 13,163 3,235 0 124,835 122,679
Income from charitable activities 8,259 3,273 0 0 11,532 8,088
Other trading activities 9,808 0 0 0 9,808 6,318
Investments 1,664 0 2,464 0 4,128 3,567
Other income 143 0 0 0 143 1,068
Total income 128,312 16,436 5,699 0 150,447 141,720
Expenditure on: 3
Raising funds 689 2,160 0 0 2,849 1,161
Expenditure on charitable activities 116,862 12,388 3,596 0 132,846 145,035
Total expenditure 117,552 14,548 3,596 0 135,695 146,196
Net incoming resources 10,760 1,888 2,103 0 14,752 -4,476
Transfers:
Gross transfers between funds - in 5 2,911 2,187 0 0 5,097 0
Gross transfers between funds - out 5 -2,187 -2,911 0 0 -5,097 0
Gains/losses on investment assets 4.1 0 0 0 30,332 30,332 -44,140
Net movement in funds 11,484 1,164 2,103 30,332 45,083 -48,616
Reconciliation of funds
Total funds as at 1January 57,659 0 24,322 132,214 214,195 262,811
Total funds as at 31 December 69,143 1,164 26,425 162,545 259,278 214,195

The accounting policies and notes on pages 14-24 form part of these financial statements.

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Nate Asat Asat
31/1212023 3111217022
Fixed assets 4
lnvestments 162,545 132,214
Cunentassets 4
Debtors 171177 10,720
CashAtBankAndln Hand 98,883 9S,758
1I6,O50 IOl,478
Liabilities 4
Creditors:Amounts Due\ffithinOne Year T9 191497
Netcuffentassets 96,733 8I,98I
netassets ?59,778 214,195
Representedby
,		 5
Unrestricted{Generat} 59,143 57,659
Designated '!,154 o
Restricted 261475 21,377
Endowment 162,545 tr3?,714
FundTotals ?59,278 214,195

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023

1. Accounting Policies

1.1. Basis of preparation

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities Statement of Recommended Practice (SORP).

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.

1.4.2. Other fixtures, fittings and office equipment

Equipment used within the Church premises is depreciated on a straight-line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. No assets have been capitalised in the last

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

24 years.

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 31st December. Both are included in the Statement of Financial Activities.

1.6. Stock.

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

1.7. Other Current Assets.

1.7.1. Debtors

Amounts owing to the PCC as at 31st December include fees, Gift Aid recoverable plus any pre-payments for goods or services.

1.7.2. Cash at Bank and in Hand

Short term deposits either with CBF Church of England Funds or at the Bank.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

2. Income for the year ended 31[st] December 2023

Income and endowments Unrestricted Designated Restricted Total 2023 Total 2022
Donations and legacies
Planned giving 64,210 9,173 0 73,383 70,662
Open Plate Collections 6,386 0 0 6,386 3,771
Gift Aid Envelopes 2,815 30 634 3,479 1,787
Other donations 17,391 1,907 1,624 20,923 30,192
Gift Aid recovered 17,423 2,053 462 19,938 15,125
Grants 212 0 515 727 1,142
Donations and legacies Totals 108,437 13,163 3,235 124,835 122,679
Income from charitable activities
Fundraising events 2,146 3,048 0 5,194 3,990
Weddings and funerals 6,113 225 0 6,338 4,098
Charitable activities Totals 8,259 3,273 0 11,532 8,088
Other trading activities
Church Hall Lettings 9,808 0 0 9,808 6,318
Other trading activities Totals 9,808 0 0 9,808 6,318
Investments
Income from investments 1,664 0 2,464 4,128 3,567
Investments Totals 1,664 0 2,464 4,128 3,567
Other income
Other income 143 0 0 143 1,068
Other income Totals 143 0 0 143 1,068
Total income 128,312 16,436 5,699 150,447 141,720

2.1. Donations and legacies

2.1.1. Unrestricted (General) Fund

Planned giving rose for the first time since 2019. It was up from £70,662 in 2022 to £73,383 in 2023. Income from open plate collections and one off gift aid envelopes was up from £5,558 in 2022 to £9,231. Tax claimed on gift-aided donations overall was up by almost £5,000 on the previous year.

Other donations include a number of very generous one-off donations made by individuals following the Stewardship campaign in June/July. These totalled £11,688, the majority of which were gift aided and therefore benefited from the tax reclaimed. There were further individual donations during the year totalling £2,013. There were also donations from church groups including Minus 5’s, Sunday morning coffee and games afternoon as well as from outside organisations including Mother’s Union, Ride and Stride and Crowthorne, Sandhurst and Bracknell Rotary Club.

Grants of £212 were from the Listed Places of Worship scheme.

2.1.2. Designated and Restricted Funds

12.5% of planned giving plus the matching gift aid totalling £10,821 was transferred to the Designated Missions Fund in accordance with the St John’s policy on missions giving.

The majority of other donations under Designated Funds were in aid of St John’s

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

150[th] Anniversary celebrations.

Donations under Restricted Funds were for the following 2023 appeals:

• Lent Lunch (Ukrainian Red Cross) £1,000 • Missions Sunday (Alexander Devine Hospice) £ 674 • Giving Tree (Red Cross Yemen Appeal) £1,046

These figures include gift aid recovered.

Under Restricted Funds, other grants for the churchyard include a grant received from the Crowthorne Parish Council for £500 for the upkeep of the churchyard and £15 from the Commonwealth Graves Commission.

Overall Donations and legacies rose by £2,156 between 2022 and 2023. Whilst donations to the General and Designated Funds rose by £17,313, donations to the Restricted Funds fell by £15,157. This was because in 2022, donations under Restricted Funds included a significant sum of £15,900 in respect of the Ukraine appeal.

2.2. Income from Charitable Activities

2.2.1. Fundraising Events

The main fundraising event in 2023 was a concert by the Hart Male Voice Choir as part of St John’s 150th Anniversary celebrations. Income received was £2,855 as well as donations totalling £930.

Other fundraising events were the Church Barbeque, the Pancake Evening, the Harvest Supper and the Advent Fair.

Full details of the income and expenditure for these events are shown in section 3.1

2.2.2. Income from Weddings and Funerals

Fees for weddings and funerals are net of fees remitted to the Diocese as per PCC Accountability guidance, 5[th] edition, 2017.

2.3. Other Trading Activities

Church hall lettings were up by £3,490 on 2022.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

3. Expenditure for the year ended 31[st] December 2023

Expenditure on: Unrestricted Designated Restricted Total 2023 Total 2022
Raising funds
Cost of fund raising 689 2,160 0 2,849 1,161
Raising funds Totals 689 2,160 0 2,849 1,161
Expenditure on charitable activities
Giving to other organisations 157 10,821 3,026 14,005 29,048
Giving to individuals 0 210 0 210 515
Parish Share 79,917 0 0 79,917 78,350
Wedding and Funeral costs 210 177 0 387 0
Clergy expenses 1,706 0 0 1,706 1,492
Visiting clergy and speakers 254 0 0 254 0
LLM expenses 1,016 0 0 1,016 2,222
Verger expenses 574 0 0 574 0
Other ministry expenses 140 0 0 140 140
Music and choir 6,169 0 0 6,169 6,227
Worship costs 99 299 0 398 0
Altar and service costs 1,184 0 0 1,184 1,583
Children and young people 201 0 0 201 181
Safeguarding and recruitment 101 0 0 101 0
Flower costs 0 847 0 847 738
Church running costs 0 0 0 0 11,011
Upkeep of the Churchyard 0 0 370 370 690
Miscellaneous expenses 292 0 0 292 635
Sundries 405 0 0 405 0
AVS and IT 1,855 0 0 1,855 588
Church Office costs 1,345 0 0 1,345 706
Church telephone and postage 414 0 0 414 483
Church maintenance 3,096 0 0 3,096 3,931
Utilities - Gas 6,993 0 0 6,993 0
Utilities - Electric 2,817 0 0 2,817 0
Utilities - Water 429 0 0 429 0
Utilities - other 1,561 0 200 1,761 0
Insurance 4,372 0 0 4,372 0
Hospitality 683 34 0 716 0
Bank Charges 302 0 0 302 244
Major works 570 0 0 570 6,253
Totals 116,862 12,388 3,596 132,846 145,035
Total expenditure 117,552 14,548 3,596 135,695 146,196

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

3.1. Income and expenditure on Fundraising events

3.1. Income and expenditure on Fundraising events
Income from Cost of Fund Donations Donations +
Fund Raising Raising Funds raised made funds raised
150th anniversary Church Guides 192 679 -487 0 -487
150th anniversary Church Bookmarks 0 271 -271 0 -271
150th anniversary Docudrama 0 622 -622 1,093 470
150th anniversaryHart Male Voice Choir 2,855 587 2,268 930 3,198
Total for 150th anniversary 3,048 2,160 888 2,023 2,911
Pancake evening 530 143 387 0 387
BBQ 540 443 97 0 97
Harvest supper 553 103 450 0 450
Advent Fair 523 0 523 0 523
Totals 5,194 2,849 2,345 2,023 4,368

Whilst the Church Guides and bookmarks were allocated to the cost of fundraising, neither were specifically intended to raise funds as individual items, rather to raise awareness of the 150[th] anniversary of St John’s.

The Church Guides will continue to bring in income over the coming years.

3.2. Giving to other organisations and individuals

The Designated Fund under Giving to other organisations is in respect of St John’s Mission Giving, which represents 12.5% of unrestricted Planned Giving.

Under the Restricted Funds, the following payments were made:

• Lent Lunch (Ukrainian Red Cross) £1,000
• Missions Sunday (Alexander Devine Hospice) £ 674
• Giving Tree (Red Cross Yemen Appeal) £1,046
• Other Restricted (Crowthorne Brownies) £ 306

As mentioned in Note 2 – Donations and legacies – the reduction in Giving to other organisations is due to the exceptional fund raising in 2022 in aid of the Ukraine appeal.

Under Giving to individuals, payments made are from the Welfare Fund.

In addition to the above, agency collections were made on behalf of the following charities:

3.3. Parish Share

The Parish Share (which each parish is asked to contribute to in order to pay for mission and ministry across the Oxford Diocese, specifically for clergy stipends and their housing) went up by £1,567 to £79,917.

3.4. Church Running Costs

In previous years, church running costs included a variety of categories which this year have been allocated their own cost account. These include gas, electricity, water and other

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

utilities and insurance.

In line with the rising cost of living, fuel costs have seen a large increase in the past 12 months, rising from £4,471 in 2022 to £9,810 in 2023.

3.5. Church Office costs

In March 2023, the PCC approved the replacement of the parish photocopier. The old photocopier had been given to the church in 2013 and service and rental were free of charge. However, due to the age of the device, parts were becoming difficult to find and engineers with experience of maintaining the device were scarce. The new photocopier is leased from the XCS Group. The annual rental cost is £720 plus printing charges which this year totalled £175.

3.6. Other costs

Whilst AVS and IT appear to have increased by over £1,200, the 2022 cost of the AVS contract (£896) was allocated to Church running costs. Therefore, AVS and IT costs have in fact only risen by £371.

The Music and Choir category includes the following costs: £4,415 in respect of organists and choir director; £956 for our music licences: £798 for maintenance of the organ and pianos.

3.7. 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.

3.8. Employees

There were no employees during the year.

4. Analysis of Net Assets by fund type

Fund balances at 31 December
2023 are represented by: General Designated **Restricted ** Endowment 2023 Total 2022 Total
Investments 0 0 0 162,545 162,545 132,214
Debtors 15,992 434 750 0 17,177 10,720
Cash At Bank And In Hand 60,275 11,551 27,057 0 98,883 90,758
Creditors: Amounts Falling Due
In One Year -7,124 -10,821 -1,382 0 -19,327 -19,497
Totals 69,143 1,164 26,425 162,545 259,278 214,195

4.1. Investments

4.1. Investments
Change in value of Value at 31 December
Value at 1 January 2023 unsold units 2023
CBF Investment Fund 67,858 6,384 74,242
GAM Investment Fund 64,356 23,947 88,303
Total 132,214 30,332 162,545

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

4.2. Debtors

4.2. Debtors
General Designated Restricted 2023 Total 2022 Total
Income Tax recoverable - Gift Aid 10,705 404 462 11,571 9,547
Other debtors 4,177 30 288 4,495 837
Prepayments 1,110 0 0 1,110 336
Total 15,992 434 750 17,176 10,720

Other debtors include money owed in respect of hall hirers (£743) and funeral fees (£403), as well as £3,345 in respect of December cash and cheques banked in early January 2024.

4.3. Cash at bank and in hand

4.3. Cash at bank and in hand
2023 total 2022 total
Barclays STO acct 5,485 2,805
CCLA General 36,706 35,566
Barclays Flower acct 844 898
Barclays High Interest acct 299 296
Barclays May Fair acct 0 362
CCLA Repair and Renovation acc 13,431 13,013
CAF Gold Deposit acct 25,661 25,188
CAF Current 16,458 12,630
Total 98,883 90,758

The May Fair bank account was closed during 2023 and the outstanding balance transferred to the Barclays Standing Order account.

4.4. Creditors: Amounts falling due within one year.

General Designated Restricted 2023 total 2022 total
Missions giving 0 10,821 0 10,821 13,446
Accruals, deferred income and deposits 7,124 0 1,046 8,170 6,051
Agencycollections 0 0 336 336 0
Total 7,124 10,821 1,382 19,327 19,497

Accruals and deposits under the General fund include fuel and water costs, fees payable to ODBF, and organist’s fees. Deferred income relates to payment received in advance of a wedding in February 2024.

The accrual under Restricted funds relates to the Giving Tree collection in December which was paid to the British Red Cross in January 2024.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

5. Analysis of Funds

Fund Fund balances at
1 January 2023		 Incoming
resources		 Outgoing
resources		 Transfers Journal
entry		 Fund balances at
31 December 2023
Unrestricted
General Fund 57,659 128,312 117,552 724 0 69,143
Sub-totals 57,659 128,312 117,552 724 0 69,143
Designated
150th Anniversary Fund 0 5,071 2,160 -2,911 0 0
Children And Young People 0 224 333 109 0 0
Flower Fund 0 320 1,023 1,578 0 874
Welfare Fund 0 0 210 500 0 290
Missions Fund 0 10,821 10,821 0 0 0
Sub-totals 0 16,436 14,548 -724 0 1,164
Restricted
Lent Lunch Fund 0 1,000 1,000 0 0 0
Missions Sunday Fund 0 674 674 0 0 0
Giving Tree Fund 0 1,046 1,046 0 0 0
Hardship Fund 2,010 0 0 0 0 2,010
Churchyard Fund 57 515 570 0 0 2
Repair And Renovation Fund 7,952 417 0 0 0 8,369
CPT Income Fund 13,997 2,047 0 0 0 16,044
Other Restricted 306 0 306 0 0 0
Sub-totals 24,322 5,699 3,596 0 0 26,425
Endowment
Crowthorne Parish Trust Fund 132,214 0 0 0 30,332 162,545
Sub-totals 132,214 0 0 0 30,332 162,545
Totals 214,195 150,447 135,695 0 30,332 259,278

5.1. Designated Funds

5.1.1. 150[th] Anniversary Fund

Set up to monitor the income and expenditure for the celebrations around St John’s 150[th] anniversary. Once all the events were completed, the surplus on the fund was transferred to the General Fund.

5.1.2. Children and Young People Fund

Set up at the start of the year to monitor income and expenditure in this area of work. As the sums involved were relatively small it was decided to transfer the negative balance back to the General Fund and in future to monitor the expenditure using the expenses account code for Children and Young People.

5.1.3. Flower Fund

A Flower Fund did not exist in prior years’ accounts even though a separate bank account had been set up some years ago. This has now been established in order to have a better understanding of income and expenses for church flowers. The transfer from the General Fund was made up of £898 opening balance in the Flower Fund bank account plus 4 transfers of £170 made during the year towards the flowers.

5.1.4. Welfare Fund

Established to be used when the Vicar and the Church Wardens encounter real need outside of the congregation. This is a separate fund to the Hardship Fund which is detailed below under Restricted Funds.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

5.1.5. Missions Fund

Receives 12.5% of planned giving together with accompanying Gift Aid. This money is shared amongst St John’s seven missions which currently are the Bible Society, Leprosy Mission, Corrymeela, Church Army, Church Missionary Society, Hope Zone and Embrace the Middle East.

5.2. Restricted Funds

5.2.1. Lent Lunch, Missions Sunday and Giving Tree Funds.

Each year the Missions Committee recommends a charity to be the recipient of donations made in respect of the Lent lunch, the Giving Tree and Missions Sunday. The PCC formally approved the establishment of these three funds at its meeting on the 28[th] March 2023. All donations and accompanying gift aid are placed in the relevant restricted fund which is then paid in full to the recipient.

5.2.2. Hardship Fund

Originally set up November 2020 to “provide immediate assistance to individuals and families who have a ‘meaningful connection’ with St. John’s to prevent them from falling into new debt directly associated with the impact of Coronavirus. The purpose of this fund was amended at the PCC meeting on the 20[th] November 2022 to “provide immediate assistance to individuals and families who have a ‘meaningful connection’ with St. John’s to prevent them from falling into new debt directly associated with a change of circumstances which has an impact on their finances. This change of circumstances might be a lost job, bereavement, illness, relationship breakdown, cost of living crisis, covid, benefits delay etc.”

5.2.3. Churchyard Fund

Manages donations made specifically for the upkeep of the churchyard. For a number of years Crowthorne Parish Council has made an annual donation for this specific purpose; this year the donation was for £500. In addition, the Church received £15 from the Commonwealth War Graves commission.

5.2.4. Repair and Renovation Fund

Long established fund to manage donations made specifically for renovation projects in the church.

5.2.5. Crowthorne Parish Trust (CPT) Income Fund

Income from the Crowthorne Parish Trust Fund. According to the trust documents the income may be “applied for the purpose of furthering the religious and other charitable work of the CofE in the ecclesiastical parish of Crowthorne”. Income has been used in the past to help pay for the renovation projects.

5.2.6. Other Restricted Fund

At its meeting on 19[th] September 2023, the PCC was advised that this fund related to an historic collection for the Girl Guides. It was agreed that the money should be used for the purpose it was originally intended. Therefore, it was agreed that this money be paid to the local Girl Guides Association.

5.3. Endowment Fund

The Crowthorne Parish Trust is a permanent endowment restricted fund which originates

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

from the sale of church property. The money can only be spent on purchasing land or property which itself must then be held in trust.

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