Annual Report and the Financial Statements of the
Parochial Church Council of the Ecclesiastical Parish
of Bishopston and St Andrews, Bristol for the year
ended 31 St December 2023

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Parish Information
The Parish is part of the Diocese of Bristol within the Church of England. Our official name is the Parish of
Bishopston and St Andrews, Bristol. However we operate under the name B&A Bristol.
PCC members (the trustees of the parish) who served from 1 January 2023 until the date this report was
approved are:
Trustees
Name
James Stevenson
Wayne Masse
Jane Auld
Alex Murray
Wil Bevan
Role
Priest in char
Team Vicar, Chair of PCC
Warden
Warden
Warden (279 Project)
Treasurer
Warden
Notes
Re-elected April 2023
Joined April 2023
Stepped down from being
warden in A
ril 2023
Warden unlil April 2023. Then
Warden wilh responsibility for
279 building project
Jeremy Peters
Stephen Myerscough
leBr
ant
Claire Pen
elle
-scott
Michael Hillman
Steve Glanville
Chris Rollitt
Kirsten Dykes
Secretary
PCC Secreta
Safe
uardin
Officer
Elected April 2023
Elected April 2023
Stepped down in April 2023
Stephen Myerscough
Charity registration number
1133747
Registered office
B&A Church Office
279 Gloucester Road,
Bristol
BS7 8NY
Independenl examiner
Joshua Kingston Bsc ACA
Burton Sweet Limited
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol BS48 1 UR
Bankers
Lloyds Bank PIC
Westbury on Trym Branch
PO Box 100
BX1 1LT

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Objectives & Activities for the Public Benefrt
The Parish of Bishopston and St Andrews has responsibility of co-operating with the clergy to promote the
whole mission of the church in the ecclesiastical parish. The PCC oversees the activities of B&A Church in
addilion to being responsible for the maintenance and responsibility of the parish buildings.
The Parish is part of Ihe Diocese of Bristol. The Parish Vision and Stralegy is Focused upon discipleship,
mission and evangelism. This is summarised in the phrase 'Following Jesus Together and Making A
Difference In The Lives Of Others,. The parish values are Ihal we are a people who are all-in. fun. welcoming
and submitted. (Please note that in early 2024 we revised our values and mission - more information can
be found here.. htt
www.babristol.or
ourslor
This report is a retrospective review of 2023)
The slrategy is to be achieved through the growth and eslablishment of communities called Little
Churches. Little Churches are the foundational structures of our church community. Little Churches are
smaller groups enabling members of the church family to do life together, grow as disciples and invite
others to encounter the Lord Jesus through the activities and people of the local church.
We have set five standard rhythms to track and assess progress under the strategy: live, love, give, go and
organise.
We aim to help one another to..
live before God-
love others as family-
give our lives away-
go and share the good news of Jesus.,
organise ourselves in order to enable growth.
Review of Achievemenls and Performance
In 2023 the PCC Focused on the completion of the sale of 160a Gloucester Road and Ihe purchase of 279
Gloucester Road as a key step in implementing ihe PCC'S building stralegy and therefore enabling the
overall aims and objectives of the PCC. Alongside this the PCC continued to focus on the parish core aims
and objectives as detailed in the Parish Playbook. Each version of the Playbook contains both the slandard
objectives of the PCC and the current priorities as identified by the PCC working jointly with the Church
senior leadership.
In addition, 2023 saw the growth and expansion of the PCC'S activities under the banner 'Love Your
Neighbour, as a restricted fund with the formation of 'B&A Meals, a specific activity that supports the work
of other churches and groups across the city of Bristol. As you will see from the accounts. the income and
expenditure for Love Your Neighbour is sizable. and so to aid careful management the Trustees took the
decision to receive reports specifically on Love Your Neighbour.
Little Church
Establishing healthy functional missional Litlle Churches is our number one priority. Little Churches are the
communities where people will discover faith and grow in faith and are our vehicles for how we make a
difference in the lives of others. At the end of 2023 there were 12 Litile Churches each with a specific vision
Focused on following Jesus and meeting the needs of others. A full list of Little Churches and details about
their activities can be found on the church website {babristol.orgllittlechurch).
In 2023 the focus of our Little Churches was on reinforcing existing groups with the addition of one new
Little Church Focused on reaching young adults. Consistency in team and ministry in a number of our Little
Churches meant that we saw an increased rate of engagement in the wider life of the church. Through our

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Little Churches we have seen people join Alpha Courses, attend the Focus Summer Festival and join us at
Sunday Gatherings. A number of these people have come to faith in Jesus.
Sunday Gatherings
There are two key phrases thal we use when we think about our Sunday Gatherings, keeping the centre hot,
and 'Sundays are for the mission,. Gatherings of the whole church family enable us to worship as one body.
celebrate with others, share stories elc. What does il look like to ensure thal when we gather it is to truly
enable discipleship and mission through our Litlle Churches?
In Sepiember 2023 we transferred the Sunday Gathering from B&A St Andrew's Park to our new home at
279 Gloucester Road. This is a key development in the life of the church family, for Ihe first time since we
began Little Churches we have been able to run all of our non-home based activities under one roof. In
addilion, 279 affords more space for break out groups during and after Gatherings.
Following ihe move, attendance across all ages has begun to grow. We have particularly noted that those
who attend midweek Little Churches are more likely to attend on a Sunday as they now'know. the space in
which we meet.
Younger Generations
The demographic of the parish and the city of Bristol is young. It is therefore important that the church
reflects the demographic ofthe community it serves and seeks to reach with the good news of Jesus. After
the COVID Pandemic the trustees recognised that there was a gap in the church family between youth
(<18s) and those adults with young f amilies. We had previously seen this 7-8 years ago. and through prayer,
faith and Ihe employmenl of Adam Smith grew our Young Adult demographic.
In 2023 God has provided through generous giving £16,500 towards a Young Adult Minisler, and so in the
summer of 2023 the trustees approved the appointment of a Young Adults Minister with the specific task
of growing membership of B&A with ihose in their 20s and 30s. The focus of this role is on reaching young
adults who are not currently part of a church family or consider themselves Christians.
In Seplember a new Liltle Church, Sunday Roast, started with the express aim of reaching unchurched
young adults. By the end of 2023 the group had engaged with a growing number of young adults, a number
of whom were attending either Sunday Gatherings, or olher Little Churches.
In addition, the church continues to place a high priority on working with children, youth and young families.
The move to a new site on the Gloucester Road enables the church to think imaginatively about activities
that engage and reach these demographics. A key issue for these activities is how best to resource them.
The importance of safeguarding and consistency of leadership makes the recruilment of volunteers a high
priorily. Currently B&A employs two part time ministers for the delivery of children's and youth work. Longer
term this may require addressing in orderto grow the numbers of young people Ihe church reaches and
engages with.
Love Your Neighbour
2023 saw the continued growth of B&A's Love Your Neighbour Department. This Department covers both
activities of B&A Little Churches and the work of B&A Meals. There are now a number of Little Churches
that are engaging in supporting those in need. These cover working with refugees, local vulnerable groups,
families experiencing food poverty and ex-offenders. Through these Little Churches we have seen people
come to faith in Jesus and begin discipleship journeys.

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
B&A Meals began in 2022 as a way the church could support other communities across the city. B&A Meals
offers free hot meals to warm spaces and other community groups. The appointment of a part time
Department head and administrator has enabled this work to grow and develop. B&A Meals serves over
300 meals per week to non B&A activities, the aspiration is that this will be able to grow as new
parlnerships are formed.
Building Strategy
In 2023 we completed the purchase of 279 Gloucester Road from Horfield Bapiist Church. At Ihe same
lime Horfield Baptist Church purchased our former site al 160a Gloucester Road. This is a Iruly imaginative
partnership enabling both church communities to face the fulure with confidence and assurance.
279 Gloucester Road is approx. 24,OOOsq ft encompassing a worship space, two large halls, many smaller
rooms and fully equipped catering kilchen. Whilst it requires significant work over the coming years it
meets the long standing parish strategy of establishing a site with space for a congregation of 400 and
breakout capacity for l 00-150. In addition, it is strategically placed on a popular part of the Gloucester
Road.
In 2023 the PCC completed the purchase of garden land at 8 Walsingham Road and began the marketing of
the same garden land. Originally the land was to be purchased from the Diocese of Bristol Board of Finance
to enable building works at B8A St Andrew's Park. The purchase of 279 deemed the land unnecessary. A
request was made to the Diocese not to proceed with the purchase to enable the Diocese to sell the land
for maximum value and enable the parish to spend the money on 279. The Diocese declined Ihis offer. Due
to the overage clause on this land, a sale has proved to be complicated, delaying necessary works at 279.
In September 2023. Sunday Gatherings were moved from B&A St Andrew's Park to 279 Gloucester Road. In
November 2023 the trustees approved the marketing and sale of the hall at B&A St Andrew's Park and
voted to request that the Diocese of Bristol begin a deconsecration process for the church at B&A SI
Andrew's Park. At the time of writing a buyer of the hall has noi yel been found.
The focus of Ihe parish building strategy is in Ihe creation of one fit for purpose site at 279 Gloucester
Road. Over the past number of years that has seen the sale of The Good Shepherd to Emmanuel Church
and the sale of St Michael's to Horfield Baptist Church. The sale of the site(s) at St Andrew's Park will be
key to the completion of this process.
Finance & Operations
To support the operational and financial work of the parish the PCC employs a number of staff in
administralive, operational and financial roles. This is both to ensure the parish is run efficiently and
effectively as well as in order to release B&A members to serve others in mission through Little Churches.
The PCC set a def icit budget for 2023 with the goal of increasing both planned giving and income from hall
lets. In November 2023 an annual appeal raised nearly £40,000 for the operational loss of 2023 and the
annual Love Christmas campaign. In addition a significant gifl was received for B&A's mission and ministry
moving forward. There is a recognition Ihat in 2024 the trustees need lo focus on growing the giving base
of the church family. For a number of years the church has seen reduced income from hall lets. This is a
direct resuli of increased church activities in halls and other rooms. This is expected to continue lo be the
case in the coming years.
A significant amount of operational time in 2023 was taken up with the move to 279 Gloucester Road. A
buildings team was formed consisting of both staff and volunteers to oversee both the move and ongoing
works at 279.

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Finance Review
The 2023 Parish accounts reflect a number oflhemes in the life of B&A. The continued growth of B&A as a
church family in giving, the continued rentals of our halls to the local community and the development of
Love Your Neighbour activities as a parish.
In 2023 we migrated to a new instance of QuickBooks, with a revised chart of accounls to better reflect our
structure and to provide better management information for the slaff team & Trustees. Therefore notes 2-5
there is not a line by line comparalor available. In 2024 there will be line by line comparisons as we will
have the data available.
In 2023 regular giving from church members remained steady and was supplemented by generous one-off
donations and gifts in November. In addition, there was generous giving to support the Love Christmas
campaign and the work of supporting warm spaces.
It is worth pointing out this yearfs accounts are Clouded by the sale of 160a, not everything on the
Statement of Financial Activities is cash
included in here is the accounting profil we made on selling
160a (£401 k). While this asset did help us purchase 279, as il did have significant value, we also had to
hand over cash to meet Ihe asking price of 279. Therefore the following figures exclude this for consistent
year on year comparatives.
The total income for 2023 was £593k (2022.. £443K) excluding the sale of 160a. This included two large
one offs.. a significani gift of £50k, (plus gift aid) and annual appeal income. Planned giving for 2023 was
£247k (2022.. £213K) an increase of £34k 115%. Hall rental income was £35k, an decrease of 3k, in part
due to the loss of 160a, but this decline was offset by increased use of the Park Site Hall at weekends,
when it previously wasn'l available to be rented. £120k was raised Ihrough one off gifts and grants towards
the work of Love Your Neighbour.
As part of being prudent stewards we released the Restricted Richard Poor Funds, allocating them towards
Love Your Neighbour, gaining match funding from the Revitalisation Trust and allowing us to employ Ron
Cross. We also released the Richard's Prize Fund, which has supported the Youth budget Ihis year. We aim
to carefully use and close the Sunday School fund and St Andrews Charity fund this coming year, working
with Wendy Massey and the Kids team to identify impactful spending.
The Finance Team recalculated the budget to reflect changes and Ihe PCC approved an amended budget at
6 months as per standard parish policy.
The truslees aim to maintain free reserves within unrestricted funds at a level which equates to
approximately two lo six months of unrestricted charitable expenditure, excluding parish share and 279
renovation costs.
In 2023 we decided to include a f igure for expenditure under social action projects under Love Your
Neighbour in case funding ever ceased, we could end the projects well, and restructure roles and support
staff over a more reasonable time period. It would also allow Love Your Neighbour to take risks, and
employee people on a 12 month contract when funding wasn't necessarily certain at the time of
appointment.
This equates to £70k to £21 Ok in unrestricted free reserves. The truslees consider that this level will
provide suff icient funds to cover payments and requirements based on the current nature of expenditure.
The balance held as unreslricted funds as at 31 December 2023 was £1,631k (2022.. £ 1,483k) of which
£223k (2022.. £737k) are considered unrestricted free reserves. The current level of free reserves is higher
than the range desired, however this balance includes the remaining funds we currently have to refurbish
279, and expect to spend £1 Ook on this within the first 6 months of 2024.

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Structure: Governance & Management
The PCC is the body with the responsibility for setting the strategic direction of the parish. The
members of the PCC consider the clergy to be the key management personnel.
AII PCC members give of their time f reely and no lay trustee receives remuneration for Ihe role of being a
Trustee. Please see the related party note for further details.
New trustees receive an induction, including an outline of the role of the PCC in the life of the church and
associated responsibilities.
The roles of the PCC, its sub-committees, the clergy and wardens are consistenl with those set out in
Canon Law and other relevant documents. PCC members are recruited for three-year lerms (excepl in the
case of replacing people mid-term) on a rotating basis and are elected annually at the APCM.
The PCC is served by the staff team led by the clergy. This team is both paid and unpaid. The staffteam
takes responsibility for the day to day running of the parish.

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
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 including Financial Reporting Slandard l 02:
The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
The law applicable lo charities in England & Wales requires the trustees lo prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the charity and of Ihe income
and expenditure of the charity for that period. In preparing these financial statements, the trustees are
required to..
select suitable accounting policies and then apply them consislenlly,.
obserye the methods and principles in Ihe Charities SORP,.
makejudgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject lo any material
departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless il is inappropriate to presume
that the charity will conlinue in business.
The truslees are responsible for keeping sufficient accounting records that disclose with reasonable
accuracy at any time the financial position of the chariiy and enable Ihem 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/constitulion.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps
for the prevention and detection of f raud and other irregularities.
This annual report was approved by the Parochial Church Council and signed on their behalf by
2YL
The Reverend Wayne Massey
Team Vicar Chair of the PCC
Date: 10 April 2024

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Independent examiner's report to the trustees of The Parochial Church Council of The Ecclesiastical
Parish of Bishopston and St Andrews
I report to the trustees on my examination of the accounts of The Parochial Church Council of The
Ecclesiastical Parish of Bishopston and St Andrews (the Charity) for the year ended 31 December 2023.
Responsibilities and basls of report
As the charily trustees of the Charity you are responsible for the preparation of the accounts in accordance
with the requiremenls of Ihe Charities Act 2011 ('the 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 all the applicable Directions given by the Charity
Commission under section 145(5){b) of the Act.
Independent examinerfs ststement
Since the Charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no malerial matters have come to my attention in
connection with Ihe examination giving me cause to believe Ihat in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 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 malters 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.
Joshua Kingston Bsc ACA
Burton Sweet Limited
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol
BS48 IUR
Date..
10 April 2024

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Statement of Financial
Actlvltles
Year Ended 31 December
2023
Unrestricted
Restricted
Other
Love Your
Funds
Nei
hbour
113,115
119,580
Total
Funds
2023
552,161
Total
Note
PCC Funds
Funds 2022
Donations and legacies
Charitable Activities
319,466
402,259
734
38,133
1,414
265
oiher trading activities
Investments
Other income
Profit on Sale of 160a
34.943
2.178
3.099
401.687
34,943
2.372
4.489
401.687
194
1,390
Tolal Income
761,373
114,699
119,580
995,652
442,805
Expenditure on
Charitable activities
609.997
64.188
107,449
781.634
470,256
Total Expenditure
609,997
64,188
107,449
781,634
470,256
Net gains on investments
5.779
5.779
12.355)
Net income l (expenditure)
151,376
56,290
12,131
219,797
129,806)
Transfers between funds
16
126.352)
2,398
23,954
Net movement In funds
125.024
58,688
36,085
219.797
129.806)
Total funds at start of year
1,505.829
19,385
746
1,525.960
1,555.766
Total funds at end of year
1.630.853
78,073
36,831
1,745,757
1,525,960
The Charty has no recognised gains or losses other than the results foT the year as set out above. All of the activities
of the charity are classed as continuing. The notes on pages 13 to 24 form part of these financial statements.
See note I g for Fund accounting Comparatives.
io

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Balance Sheet
As At 31 December
2023
Note
2023
2022
Fixed Assets
Tangible Assets
Investments
10
1.397,076
11.581
1,408,657
768.496
605.826
1,374,322
Current Assets
Debtors
Cash at bank and in
hand
12
4,084
12,838
358,546
156,308
169,140
362,630
Liabilities
Creditors.. amounts
falling due within one
year
(25.530)
117,508)
13
Net Current Assets
337,100
151,638
Total Assets
1,745,757
1,525,960
Funds
Unrestricted Funds
General funds
Restricted Funds
Restricted Funds
17
1,630,853
1,505,829
17
114,904
20,131
Total Funds
1,745,757
1,525,960
Notes on pages 13 to 24 form part of these financial stalements.
10 April 2024
The financial statements were approved by the Trustees on
and are signed on their behalf by..
Rev Wayne Massey
Wil Bevan
Chair of PCC
Treasurer
li

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Cashflow Statement
Net cash inflow from operating
a￿1VitieS
YEAR ENDED 31 DECEMBER 2023
Nole
2023
2022
Net cash inflow from operating
activities
14
(161,707)
607,019
Non-operatlonal eash
flows:
Investlng aetl¥ltle$
Purchase of
investments
Sale of Investments
Purchase of property. plant and equipment
Investment income
(590,453)
590,453
(228,880)
2,372
363.945
(252,369)
1,414
(841,408)
Net cash inflow for the
year
15
202,238
(234,389)
Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to
offsel net cash outflows on any fund outside its own objects, except on special authority. In
practice, this restriction has noi had any effect on cash flows for the year.
Notes on pages 13 to 24 form part of ihese financial slatemenls.
12

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
1 Accountlng policles
The financial staternents have been prepared in accordance with the historical cost convention {except where
otherwise stated in the accounling policy note) and in accordance with the Slalement of Recommended Practice..
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and ihe Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS 102). and the Charitiès Act 2011.
The accounts (financial statements) have been prepared io give a 'true and fairf 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 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 IFRS 102) issued in Oclober 2019 rather than the Accounting and Reporting by Charilies..
Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material
uncertainties affecting the ability of the charity to continue as a going concern.
Income
Income from donations is included in income when these are receivable, except as follows..
When donors specify that donations given to the charity must be used in future accounting periods. the
income is deferred until those periods.,
2. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such
income, the income is deferred until the pre-conditions have been mel.
Legacies are included on a receivable basis where charity is entitled to the income. it can be measured reliably and
receipt is probable. Where legacies have been notified to the charity. or the charity is aware of the granting of probate,
and the criteria for income recognition have not been met. then the legacy is not included in income but is treated as a
conlingenl asset and disclosed if material.
Investmenl income is included on a receivable basis.
Donations in kind comprise donated services where the costs are measurable and the services would otherwise have
to be paid for to maintain operalional effe￿iVeness.
Expenditure
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be
recovered.
Raising Funds
Raising funds expenditure include ihose costs incurred in seeking voluntary conlributions, costs of goods sold and
other costs which include the costs of running and participating in fundraising events and collections and cost of
goods purchased for resale.
Charltable Actlvltles
Grants awarded are allocated to charitable activities. Grants awarded are treated as expenditure and a liability in the
accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding
for all years is immediately recognised unless iheie are conditions which need to be met by the recipient to enable the
release of subsequent years, funding.
Governanee costs
Governance Costs include those costs associated with meeting the constitutional and statutory requirements of the
charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are
included within support costs.
13

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Allocation and apportionment costs
Certain expenditure is directly attributable to specific activities and this has been included in those cost categories.
Other cosls, which are attributable lo more than one category, are apportioned across cosl categories on the basis of
an assessment of workload carried out from time to time.
Pension costs and other post-retirement benefit$
The Charity contribules lo defined contribution pension schemes. Contribulions payable lo the charity's pension
schemes are charged to the Statement of Financial Activities in the period to which they relate.
Tangible fixed assels
Fixed assets are held at cost less accumulated depreciation. Assets costing less than £2.500 are not capitalised.
Depreciation is calculated so as to wrile off the cost of an asset. less its estimated ultimate residual value, over the
useful life of that asset as follows..
Freehold property- over 5- 50 years,.
Straight line Fixtures & fittings- over 5 years,. straight line
Flxed a$$et Investments
Investments are included at market value at 31 December 2023. The SOFA includes the net gains and losses arising
on revaluations and disposals during the year.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments
are valued at the amount prepaid after taking account of any discounts due.
Cash and Cash EquivaleM$
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three
months or less from ihe dale of acquisition or opening of the deposit or similar account.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of funds lo a third party and the amount due to settle the obligation can be measured or
estimated reli8bly. Creditors and provisions are normally recognised at their settlement amount after allowing for any
discounts due.
Fund Accountlng
Unrestricted funds can be used in accordance with the charitable objects al the discretion of the trustees. Restricted
funds can only be used for particular restricted purposes within the objects of the charity. Love Your Neighbour funds
are restricted funds that can only be used in line with Love Your Neighbour activilies. Restrictions arise when specified
by the donor or when funds are raised for particular restricted purposes. Designated funds form part of unrestricted
funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be
transferred to general funds at any time at the discretion of the Trustees. Further explanation of the nature and
purpose of each fund is included in the notes to the financial statements.
14

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
2. Income from: Donatlons and
legacies
Unrestricted
Restricted
Total
PCC Funds
Other
Funds
Lov• Your
Neighbour
Funds 2023
Income From:
1000 Regular Giving - GA
1001 Regular Giving Not GA
1010 One off Giving
1015 Collections
1016 Hardship Fund - Income
1020 Love Your Neighbour
1030 Annual Appeal
1040 Gift Aid unreslricted
1041 Love Your Neighbour Gift Aid
1050 Specified Grants
1060 non Specified Grants
1120 Youth Income
1150 Young Adults income
Total
212.713
34.168
6.035
120
212,713
34,168
56,110
120
471
25,269
36,407
70,919
2,584
83,975
11,566
1,109
16,750
552,161
50,075
471
25,269
7,281
29,126
17,164
53.755
2.584
83,975
11,566
1,109
16,750
113,115
319,466
119.580
Prior Year Comparative:
Income from: Donations and legac￿5
ilnrnstrlct•d Roitrlctèd Total Funds
Funds
Fund#
2022
Planned gfvlng
Income tax recoverab￿ on gift aid
Donations arrtl ap￿￿5
Serving Ihe city
(￿r LFving
240.703
58.631
76.792
26.C67
240.703
58,631
76.792
26,067
402.259
402.259
3. Income from: Other trading activities
Unr•strlcted
Restrlctod
Other
Love Your
Fund$
Neighbour
Total
Funds
2023
Totsl
PCC Funds
Funds 2022
I 100 Rental Incotne
34,943
34,943
All income from other trading activities in the prior year was unrestricted.
34,943
34.943
38,133
38,133
4. Income from: Other Income
Unrèstrieted
Rèstrictèd
Love Your
Neighbour
Total
Funds
2023
Total
PCC Funds
er
Funds
Funds 2022
1110 Other IrTrcome
1070 Fees
1090 Investment Income
Sale of Land
1160 Profit on Sale of 160A
Total
1,890
1,209
2.178
1,390
3,280
1,209
2,372
194
265
401,687
406,964
401.687
408.548
1,584
265
15

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
All other income received in the prior year was unrestricted
5. Expendlture on Charltable
Activities
Unrestricted
Restricted
Total
PCC Funds
Other
Funds
Love Your
Neighbour
Funds 2023
2107 Gatherings Hospitality
2110 Worship
2120 Gatherings
2130 Kids
2140 Youth
2150 Young Adults
2200 Little Churches (Non LYN)
2210 Alpha
3001 Parish Share
3002 Mission Partners
3010 Boxes of Hope
3011 Beyond the Gate
3013 Soul Food
3014 Ukraine Hub
3015 Warmer Spaces
3016 Love Christmas
3017 Hardship Fund
3018 LYN Shared Resources
3019 International Welcome
5000 Focus
Total
2,528
1,337
2,632
206
1,583
805
2.528
1.337
2.632
1.106
3,137
805
821
638
132.000
17.229
2,064
917
2,855
14,035
4.198
11.280
839
84,089
764
4,530
287,804
900
1,554
821
638
132,000
15.839
1,390
2.064
917
2,855
14.035
4.198
11.280
839
70,497
764
40
13,552
4,530
156,322
24,033
107,449
Please note that for accounting and reporting purposes Boxes of Hope and Food Pantry
expenditure are combined under Boxes of Hope.
16

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
UnrestrScted
Restrleted
Love Your
Neighbour
Totsl
Support Costs
PCC Funds
Other
Funds
Funds 2023
2010 160a Heating & Lighting
2011 160a Other utilities
2012 160a R&M
2013 160a Cleaning
2020 PSC - Heating & Lighting
2021 PSC Other utilities
2022 PSC- R&M
2024 PSC - Cleaning
2030 PSH - Heating & Lighting
2031 PSH other utilities
2032 PSH- R&M
2033 PSH - Cleaning
2040 279 - Heating & Lighting
2041279 Other Utilities
2042 279 - Repairs & Maintenance
2043 279 - Cleaning
2046 279 General Consumables
2100 Independent Examiner Fee
2101 Governance Costs
2102 Office Costs
2103 Copyright licenses
2104 IT costs
2105 Central Insurance costs. non
site specific
2106 Communications
2108 Occasional Offices - Verger
2109 Occasional Offices - Fees
4001 Salaries
4002 Pensions
Staff and Volunteer costs
Clergy Costs
5010 279 Year I costs
Total
Grand Total of Charitable Activity
Expenditure
609,997
64,188
107,449
Key: R&M - Repairs & Maintenance. PSC - Park Site Church. PSH - Park Site Hall.
3.980
432
38,654
1,686
1,800
130
3,980
432
38,654
1,686
1,800
130
10.185
948
3,509
284
661
1,498
9,718
752
5,118
5,305
1,031
2,130
57
1,514
1,096
1.339
10,185
948
3.509
284
661
1.498
9,718
752
5,118
5.305
1,031
2,130
57
1.514
1.096
1.339
4.299
2,251
6,550
3,959
22
804
127,733
3.318
3,406
3.321
240,007
453,675
3,959
22
804
140,286
3.648
3,406
3,321
240,007
493,830
12,553
330
40,155
781,634
17

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Prior Year Comparative:
Expondiiurn on: Charilobl• xtivtti08
Unrèstrtctod Rastrktod Total Funds
Funds
Funds
2022
Grants (note 8)
Ministry
Parish share (noie 6)
Staff refnuneration
Clergy expenses
Volunteer expenses
Church
Worship
Little church
ServirvJ the city
Outreach
Hospilality
Communications
Fwus
Youth & thildrnn's Vrt)rk
Training and resources
Premises
Depreciatw)n
Fees
Hall
Support
Independent examination
Professional and legal costs
Office and administration
16.386
16,386
130,fJYJ
132.975
130,OIXI
132,975
2.688
885
8.166
8,166
1,565
27,128
8,297
1,176
4,036
3,494
1,457
1,871
29.812
34,817
27.128
6.547
1.176
4.036
3.494
1.457
1.871
29.812
34.817
1.750
36.240
36,240
3.9iJ)
20.063
5,064
20.C63
468.506
7.750
470.256
6. Analysis of Grants
2023
2022
Diocese of Bristol
Fusion (Tree of Life)
TREAD
Squarespace (Tre8d Website}
Beloved
Sixty-one
One Life
Embrace the Middle East
Home for Good
SOMA
Other
Total
132.000
130.000
2.500
2,900
216
2,500
2,500
2,500
120
2.500
2,741
2,500
2,500
2.500
60
2.500
4.428
650
146,386
149,229
Reconciliation of Grants Payable
2023
2022
Commitments brought forward
Net Commitmenls made in the year
Payments during the year
Commitments carried forward
149.229
146.386
1149.229) (146.386)
18

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
7. Net income l (Expenditure) for the
year
2023
2022
This is slaled after charging..
Independent examiners fee
for independent examination
for other services
Trustees, Iravel, meeting and iraining
expenses
Depreciation
Profil on Disposal
2.130
1,950
1,950
10,717
6,149
34.817
401,687
4,12022.. 3) Truslees have been reimbursed for iheir out of pocket travel, broadband, pasloral, hospitality and other
expenses. No Trustee received any renumeralion during the year.
Aggregate Donations from Trustees, key management personnel. and other related parties was £81.053 (2022.. £43.851)
8. Staff costs and Numbers
UnrestrScted
Restrlcted
Love Your
Nèighbour
Totsl
Totsl
PCC Funds
Other
Funds
Funds 2023
Funds 2022
Wages & Salaries
Social Security Costs
Pension Contributions
125,705
2,028
3,318
131,051
11,013
1,540
330
12,883
63,564
3,178
1,907
68,649
200,282
6,746
5,555
212,583
123,090
2,126
3,538
128,754
No employee received emoluments of more than £60,000.
The average weekly number of employees during ihe year was 712022.. 7), calculated on the basis of average
headcounl. The total employment benefits received by key management personnel including employer national
insurance and employer pension were £Nil (2022.. £Nill.
9. Taxation
The charity is exempt from corporation tax on its charitable
activities.
19

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
10. Tanglble Flxed Assets
Freehold Fixtures &
Property
Fittings
Total
Cost or valuation
At l January 2023
Additions
Disposals
At 31 December 2023
1.243,774
1.136,894
(898.290)
1,482,378
24,826
1.268.600
1.136,894
1898,2901
1.507.204
24.826
Depreciation
At l January 2023
Disposals
At 31 December 2023
475,278
(389,976)
85,302
24,826
500,104
1389,976}
110.128
24.826
Netbook value
At 31 December 2023
At 31 December 2022
1,397,076
768,496
1,397,076
768,496
11. Investments
2023
2022
Listed Investments
At l January 2023
Additions
Disposals
Net gain / (lossl on revaluations
At 31 December 2023
605.826
17.728
590.453
(600,024)
5,779
11,581
{2,355}
605,826
12. Debtors
2023
2022
Prepayments and accrued Income
Tax reclaimable under gift aid
Other debtors
5,202
5.176
2.460
12,838
4,084
4,084
13. Creditors
2023
2022
Taxalion and social security
Accruals and deferred income
3,754
21,776
25,530
2,102
15,406
17.508
20

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
14 Reconciliation of net movement in funds to net cash inflow from operating
a￿1VitieS
2023
2022
Statement of Financial Activilies.. Net
movement in funds
219,797
(29,806)
Investment income
Depreciation
(Profit)/loss on disposal of fixed assets
(Gain)/ Loss on investments
Increase/ Idecreasel in creditors
(Increase)/ decrease in debtors
(2,372}
(1,414)
34,817
1401,6871
5.779
8.022
8.754
(161,707)
2.355
(10,595)
611,662
607,019
15. Analysis of changes in cash during the
year
2023
2022
Change
Cash in bank and in hand
358.546
156,308
202.238
2022
2021
Chango
Cash in bank and in hand
156.308
390,697
(234.389)
16. Movement in Funds
At1Jan
2023
Income & Expenditure
gains
& losses
At 31 Dec
2023
Transfers
Restricted Fund$
Richard's poor fund
Richard's prize fund
Sunday School Fund
St Andrews Charity Fund
PCC restricted
YoLJng Adults
Mission and Ministry Fund
oiher Restricted Funds
Subtotal
Love Your Neighbour
11.362
1.616
2.395
4.012
90
388
224
290
47,755
16,750
50,000
4,981
120,478
119,580
240.058
{13,5521
(2.3021
1206)
2,100
298
2.413
4.302
13.315
3,062
50,000
4.981
78,073
36,831
114.904
{34,440}
(13,6881
19,385
746
20,131
(64,188)
1107,4491
{171,637)
2,398
23,954
26.352
Unrestricted Funds
General Funds
Designated Funds- LPWG-279
1,505,829
749,937
11,436
761,373
1609,997)
(26,3521
1,619,417
11,436
1.630,853
1.505,829
(609,997)
(26.352)
Total Funds
1.525,960 1,001,431
{781,634)
1.745.757
21

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
AtlJan
2022
income & Expenditure
galns
& losses
Transfers
At 31 Dec
2022
Restricted Funds
Richard's poor fund
Richard's prize fund
Sunday School Fund
St Andrews Charity Fund
Buildings programme fund
Love Christmas
Soul Food
Other Restricted Funds
12.856
1.828
3.044
4.012
242,280
{1.494)
1212)
1649)
11.362
1,616
2,395
4,012
(242,280)
1,750
746
(533,748)
{4,105) (773,532)
{1,750)
746
533,748
797,768
20,131
Unrestrlcted Funds
General Funds
757,998
757,998
442,805
442.805
(468,506)
{468,506)
773,532
773,532
1,505,829
1,505,829
Total Funds
1.555,766
442.805
{472,611)
1,525,960
Richard's Poor Fund
The Richard's Poor Fund is to be allocated at the discretion of the wardens and clergy for needy parishioners.
Richard's Prize Fund
The Richard's Prize Fund is to be allocated at ihe discretion of the Sunday School Leaders. The fund is for the benefit
of members of St Michael and All Angels or Church of the Good Shepherd who have attended each Sunday School
Leaders. The prize is awarded to young people who are between 15 and 17 on the Advent Sunday on which the award
is made.
Sunday School Funds
The Sunday School Funds are allocated at discretion of the Sunday School Leaders to young people within St Michael
and All Angels who are showing promising churchmanship.
St Andrew's Charity Fund
The St Andrew's Charity Fund is to be used for the religious education of the children of the parish of St Andrew's.
Love Your Neighbour
This fund is the reserves of all our activities we run under the Love Your Neighbour banner. This includes B&A Meals.
Soul Food, Beyond the Gate, Ukraine Hub and more.
PCC Restricted
This is funds received from the Annu81 Appe81 in 2023.
Young Adults
This fund is to be allocated towards the cost of employing a Young Adults Minister. and Ministry Costs.
Mission and Ministry Fund
This was set up in response to a generous 50k gift. It is for the Mission and Ministry of B&A (Excluding Love Your
Neighbour) where the need is greatest. Spend from this fund is proposed by the Department heads, and approved by
PCC. We expect to spend most of this fund in 2024 as we invest in mission and ministry while growing into 279.
22

Parochlal Church Councll of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
Designated LPWG - 279
This fund holds any income from our VAT claims to the Listed Places of Worship scheme. Due to 279 being a grade 2
listed building, we are eligible to claim back some of the VAT spent on 279's upkeep and receive it as a grant. It is to
be spent on the fabric of 279.
Buildings Programme Fund
The buildings programme fund is for the programme works at 8 Walsingham Road. During the year the charity
purchased 8 Walsingham Road with total cost of £252,369 which is reflected by the transfer from the fixed asset
fund.
Other Restrleted Funds
Other restricled funds are the depreciated value of ihe property at 160A Gloucester Road and the remaining funds
available for outreach programmes including Love Christmas and Soul Food. In 2023 Love Christmas and Soul Food
remaining funds would be accounted for as part of Love Your Neighbour. The PCC recognised thal on detailed
inspection of records as part of preparation for 2023 accounts. £26,352 that was previously accounted for as
unrestricted funds in 2023 was for Love Your Neighbour activities and the Poor Funds. It there therefore transferred
the funds.
17. Analysis of net assets between funds
Restricted
Funds
Unrestricted
Funds
Total 2023
Investments
Tangible fixed assets
Other net assets
11.581
11,581
1.397,077
337,09g
1,745.757
1.397,077
233,776
1,630.853
103,323
114,904
Restricted
Funds
15,373
Unrestricted
Funds
590,453
768,496
146,880
1.505.829
Total 2022
Investments
605,826
768,496
151,638
1,525,960
Tangible fixed assets
Other net assets
4,758
20,131
18. Related party transactions
There are no Iransactions wilh trustees or oiher related parties other than ihose disclosed as required by the SORP
elsewhere in ihe financial statements.
23

Parochlal Church Counell of the Eceleslastlcal Parlsh of Blshopston and St Andrews, Brlstol. Year Ended 31 December 2023
19. Statement of Financial Activities comparative figures
Unrestrlcted Unrestrlct¢d Total Funds
Funds
Funds
2022
Income from:
t>onations *acles
Charrlable adivities
Other trading adNMes
Investment5
Other tr￿￿e
402.259
734
38,133
1.414
265
402.259
734
38,133
1,414
265
Total Income
442.805
442.805
Exponditurn on:
Charrlable aclt¥i￿eS
468,506
1.750
470,256
Total oxpondllurn
468.506
1.750
470.256
Nel gains on Inveslments
(2.355)
(2,355)
Nel Incomel(expendlture)
125,701)
(4,105)
(29,806)
Transfers bewn funds
773,532
(773.532)
Not movomont In fvnd$
747.831
1777,637)
(29,806)
Total funds al •tsrt of yur
757.998
797,768
1,555.766
Total lunds al ènd of y
1,505.829
20.131
1,525.960
24