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2021-12-31-accounts

Parochial Church Council of St. Peter’s, Pedmore

Charity Number 1133783

Annual Report

Year Ended 31 December 2021

Parochial Church Council of St. Peter’s, Pedmore

CONTENTS

Chairman’s Report 1-3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6-15
Independent Examiner’s Report 16

Parochial Church Council of St. Peter’s, Pedmore Chairman’s Report

AIM AND PURPOSES

St. Peter’s Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, in promoting in the parish of Pedmore, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the St. Peter’s Centre. As part of recent legislation, the PCC must report on “Public Benefit.” This Public Benefit is reflected in the statements of Objectives and Activities below.

OBJECTIVES AND ACTIVITIES

The PCC is committed to enabling people to worship at St. Peter’s and to become Christians.

Our vision is to be a growing all age church, experiencing and sharing the love of God with the people of Pedmore. So, we:

The PCC maintains an overview of worship, and endeavours to enable worship and other church activities to put faith into practice. The PCC’s remit includes:

To facilitate this work it is important that we maintain the fabric of the Church and the St. Peter’s Centre.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Powers Measure. The PCC is a Registered Charity (Registration number 1133783). St Peter’s Church is part of the Diocese of Worcester within the Church of England and is situated in Pedmore Lane, Pedmore, Stourbridge DY9 0SW. The method of the appointment of PCC members is governed by and set out in the Church Representation Rules. The membership of the PCC consists of the priest in charge, churchwardens, readers who wish, and members elected by those members of the congregation who are on the Electoral Roll. The trustees of the PCC are also trustees of the St Peter’s Centre Pedmore Charity which has provided loans to the PCC in connection with the building of the St Peter’s Centre.

During 2021 the PCC has continued to comply with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults). In particular, the PCC has continued to use the safeguarding toolkit provided by the Diocese as a way of selfassessment to ensure that it fulfils its duties and responsibilities.

Annual Report for the Year Ended 31 December 2021

Page 1

Parochial Church Council of St. Peter's, Pedmore Annual Report for the Year Ended 31 December 2021 Page 2

Parochial Church Council of St. Peter’s, Pedmore CHAIRMAN’S REPORT (CONTINUED)

MEMBERSHIP

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During this period from 1 January 2021 to the date of this report the following served as members of the PCC:

Incumbent:

Priest in Charge: The Rev’d Canon W David Nichol

Readers:

Mr Richard Sarjeant Mrs Mary German

Wardens:

Mrs Pauline Rollason, Mrs Joy Evans

Representatives on the Deanery Synod:

Mrs Joan Coleman

Elected members:

Mr Malcolm Medcraft Mrs Mary Medcraft Mr David Reeson, Treasurer Mr Tim German Mr Peter Coleman Mrs Anne Vincent Mr Steven Evans (from 18.01.21) Mrs Gayle Breakwell (from 18.01.21) Mrs Charlotte Neal (from 18.01.21)

Annual Report for the Year Ended 31 December 2021

Page 3

Parochial Church Council of St. Peter’s, Pedmore CHAIRMAN’S REPORT (CONTINUED)

COMMITTEES

The PCC operates though a number of committees which meet between full meetings of the PCC

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.

Leadership Team

Comprising the leaders of the teams for communication, developing church family and pastoral matters, organisation and staff management, outreach and evangelism, family, young adults and children’s work, small groups and midweek activities, together with the Rector and future Parish Administrator, the Leadership Team works on policy and practice governing these areas of the life St Peter’s.

St Peter's Centre Committee

To represent the council in the operation of St Peter's Centre under Terms of Reference agreed by the council.

Mission Committee

To act as prayer support for mission societies. To raise and distribute monies to various mission and charitable organisations. To act as an informational and educational body of the Church.

Staffing Committee and Staffing Appeals Committees

These two committees, acting independently of one another, deal with routine staff matters on behalf of the council and make recommendations on other changes.

O God, without your Holy Spirit we are powerless to be your kingdom people and do your work. In all times of change, help us in all our thoughts, prayers and actions to be led by you; and in our worship, in our outreach, and in our support for one another help us to know the sure guidance of your Spirit, that, in communion with brothers and sisters near and far away, we may seek the honour of our Lord Jesus Christ in all that we think, say and do, and bring glory to him, who is our risen Lord and Saviour now and always. Amen.

Annual Report for the Year Ended 31 December 2021

Page 4

Parochial Church Council of St. Peter’s, Pedmore Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2021

No
te
Unrestric
ted
Restrict
ed
Endowm
ent
TOTAL FUNDS TOTAL FUNDS
Funds Funds Funds 2021 2020
£ £ £ £ £
INCOMING RESOURCES
Incoming resources from
generated funds
Voluntary income - Regular
2a
60,552 60,552 63,297
Voluntary income - Occasional
2b
20,730 1,499 22,229 25,944
Activities for generating funds
2c
242
Investment income
2d
44 185 229 371
Income in furtherance of Church
objects
2e
14,269 14,269 11,631
Other incoming resources
2f
12,600 5,000 17,600 2,328
Income received for others (see
Resources used)
2g
1,613 1,613 6,798
TOTAL INCOMING RESOURCES 109,808 6,684 116,492 110,611
RESOURCES USED
Amounts collected for others
3a
1,613 1,613 6,798
Fundraising trading costs
3b
353
Charitable activities - Mission
gifts
3c
8,400 8,400 6,600
Charitable activities - Parish
Share
3d
56,000 56,000 56,000
Charitable activities - Out of
associated income
3e
4,781 4,781 4,095
Charitable activities - Clergy &
services
3f
2,740 704 3,444 2,682
Charitable activities - Church,
buildings & surrounds
3g
11,046 17,558 28,604 40,608
Charitable Activities -
Management & administration
3h
12,071 408 12,479 12,851
Other resources used
3i
0
TOTAL RESOURCES USED 96,651 18,670 115,321 129,987
TRANSFERS BETWEEN FUNDS 0
NET INCOMING / (OUTGOING)
RESOURCES
13,1
57
(11,986) 1,171 (19,376)
GAINS / LOSSES ON
REVALUING INVESTMENTS
844 844 379
NET MOVEMENT IN FUNDS 13,157 (11,986) 844 2,015 (18,997)
Total Funds at 1 January 2021 64,759 179,361 5,900 250,020 269,017
TOTAL FUNDS AT
31 DECEMBER 2021
11
77,916 167,375 6,744 252,035 250,020

Annual Report for the Year Ended 31 December 2021

Page 5

Parochial Church Council of St. Peter’s, Pedmore Balance Sheet AS AT 31 DECEMBER 2021

AS AT 31 DECEMBER 2021
No
te
TOTAL FUNDS
2021 2020
£ £
FIXED ASSETS
Tangible Fixed Assets
5
200,346 205,768
Investments
6
6,744 5,900
207,090 211,668
CURRENT ASSETS
Debtors and Prepayments
8
6,198 7,239
Short Term Deposits 55,970 55,916
Cash at Bank and in Hand 32,532 25,765
94,700 88,920
CURRENT LIABILITIES: AMOUNTS
FALLING DUE WITHIN ONE YEAR
9
(6,402) (6,942)
NET CURRENT ASSETS 88,298 81,978
LIABILITIES: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR
10
(43,353) (43,626)
NET ASSETS 252,035 250,020
FUNDS
Unrestricted
11a
77,916 64,759
Restricted
11
b
167,375 179,361
Endowment
11c
6,744 5,900
TOTAL VALUE OF FUNDS 252,035 250,020

Annual Report for the Year Ended 31 December 2021

Page 6

Parochial Church Council of St. Peter’s, Pedmore Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS102.SORP

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

FUNDS

Endowment Funds are funds, the capital of which must be retained permanently by the PCC; the derived income is available for the general purposes of the PCC.

Restricted Funds comprise revenue donations or grants for a specific PCC activity intended by the donor.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They exclude the accounts of church groups that owe their main affiliation to another body and those that are informal gatherings of Church members.

INCOMING RESOURCES

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income Tax recoverable on Gift Aid donations is recognised when the income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Incoming Resources with related expenditure are accounted for gross.

Other ordinary income

Rental Income from the letting of Church Premises is recognised when the rent is due. Other ordinary income is recognised when due if material in value, or otherwise when received.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Annual Report for the Year Ended 31 December 2021

Page 7

Parochial Church Council of St. Peter’s, Pedmore RESOURCES USED

Grants

Grants and donations are accounted for when paid, or when awarded if that award creates a binding obligation on the PCC.

Charitable activities - Parish Share

The Parish Share is accounted for when payable. Any Share unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

Annual Report for the Year Ended 31 December 2021

Page 8

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

RESOURCES USED

Grants

Grants and donations are accounted for when paid, or when awarded if that award creates a binding obligation on the PCC.

Charitable Activities – Parish Share

The Parish Share is accounted for when paid. Any share (which is not a legal liability) unpaid at 31[st] December for a tear is noted in these accounts.

Fixed Assets

Consecrated and beneficed property is not included in the accounts in accordance with 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 for 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 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life on a straight line basis. All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of movable church furnishings acquired is written off.

Buildings (St Peter's Centre)

The building is depreciated on a straight line basis over 60 years.

Fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis as follows:

Furniture and other fixtures 10% per year Carpets, Curtains and Blinds 20% per year Embedded Assets without independent life 100% first year Computers 33.33% per year

OTHER ASSETS AND LIABILITIES

Investments

Investments are valued at market value at 31 December.

Current Assets

Amounts owing to the PCC at 31 December are shown as debtors less provision for doubtful amounts.

Short-term deposits include cash held on deposit with the CBF Church of England Funds, Castle and Crystal Credit Union, or at the bank.

Annual Report for the Year Ended 31 December 2021

Page 9

Parochial Church Council of St. Peter’s, Pedmore Liabilities

Liabilities for amounts owed by the PCC are shown as creditors. Prudent estimates are included for items which are not certainly known at 31 December.

Annual Report for the Year Ended 31 December 2021

Page 10

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

2. INCOMING RESOURCES

Unrestri
cted
Restrict
ed
Endowm
ent
TOTAL FUNDS TOTAL FUNDS
Funds Funds Funds 2021 2020
£ £ £ £ £
a) Voluntary income -
Regular
Planned Giving 37,261 37,261 41,367
Collections & Other 9,888 9,888 9,446
Income Tax Recovered 13,403 13,403 12,484
Income Tax Recovery attached to
specifc gifts
Total 60,552 60,552 63,297
b) Voluntary income -
Occasional
General Donations
10,594 10,594 3,730
Specifc Donations 136 1,499 1,635 6,611
Legacies 10,000 10,000 15,603
Total 20,730 1,499 22,229 25,944
c) Activities for generating
funds
Events 242
Other 0
Total 242
d) Investment income
Interest & dividends 44 185 229 371
e) Income in furtherance of
Church objects
Church Breakfast Donations 156
Fees (see expenditure below) 8,331 8,331 6,899
Magazine (see expenditure
below)
1,024
Courses & Activities 0
St Peters Centre Lettings 5,938 5,938 3,552
Other
Total 14,269 14,269 11,631
f) Other incoming resources
Total 12,600 5,000 17,600 2,328
g) Income received for others
(see Resources used)
Harvest special collection 505 505 264
Christingle collection 219
Others 1,108 1,108 6,315
Total 1,613 1,613 6,798
TOTAL INCOMING 109,808 6,684 116,492 110,611

Annual Report for the Year Ended 31 December 2021

Page 11

Parochial Church Council of St. Peter's. Pedmore RESOURCES Annual Report for the Year Ended 31 December 2021 Page 12

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

3. RESOURCES USED

3. RESOURCES USED
Unrestric
ted
Restricte
d
Endowme
nt
TOTAL FUNDS
Funds Funds Funds 202
1
2020
£ £ £ £ £
a) Paid re collected for others
Harvest special collection 505 505 264
Christingle collection 219
Others 1,108 1,108 6,315
Total 1,613 1,613 6,798
b) Fundraising trading costs
Events Costs 353
Other 0
Total 353
c) Charitable activities - Mission
gifts
8,400 8,400 6,600
d) Charitable activities - Parish Share
Note 1
56,000 56,000 56,000
Fees (see income above) 4,781 4,781 3,325
Magazine (see income above) 770
Courses & Activities 0
Total 4,781 4,781 4,095
f) Charitable activities - Clergy &
services
Church Breakfast Expenses 176
Clergy Expenses 296 296 240
Family worker Salary and employment
costs
16 16
Cost of Services 1,776 1,776 1,018
Youth and Sunday School 18 18 67
Other 634 704 1338 1,181
Total 2,740 704 3,444 2,682
g) Charitable activities - church, buildings &
surrounds
Church Running Expenses 6,015 1,710 7,725 8,604
Repairs 4,349 11,108 15,457 5,320
Projects Expenditure 21,
262
Depreciation - Buildings 4,740 4,740 4,740
Depreciation - Furniture, Fixtures &
Plant
682 682 682
Total 11,046 17,558 28,604 40,608
h) Charitable activities -
management & administration
Printing & Stationery
611 408 1,019 661
Ofice Repairs & Renewals 404 404 57
Remuneration Costs 10,466 10,466 11,154
Depreciation
Other 590 590 979
Total 12,071 408 12,479 12,851
i) Other resources used 0
TOTAL RESOURCES USED 96,651 18,670 115,321 129,987

Annual Report for the Year Ended 31 December 2021

Page 13

Parochial Church Council of St. Peter’s, Pedmore

1 Parish share is paid to the Worcester Diocesan Board of Finance Ltd.

Annual Report for the Year Ended 31 December 2021

Page 14

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

4. PAID EMPLOYEES

Staff Costs

4. PAID EMPLOYEES
Staf Costs
2021 2020
£ £
Gross Wages 10,466 11,154
Employers National Insurance 0
Total 10,466 11,154

Average Staff Numbers

An administrator and a cleaner were each employed part-time during both years, amounting together to approximately one half full-time employee.

5. FIXED ASSETS3

5. FIXED ASSETS3
Land Building
s
Equipme
nt
Total
£ £ £ £
Actual / Deemed Cost
At 1 January 2021 5,000 284,426 86,069 375,495
Additions
Disposals
At 31 December 2021 5,000 284,426 86,069 375,495
Depreciation
At 1 January 2021 87,716 82,011 169,727
Charge for the Year 4,740 682 5422
Disposals
At 31 December 2021 92,456 82,693 175,149
Net Book Value
At 31 December 2021 5,000 196,710 3,376 200,346
At 31 December 2020 5,000 196,710 4,058 205,768

Land comprises the St. Peter’s Centre site which is held by the PCC on trust for St. Peter’s Centre Pedmore Charity.

Buildings comprises the expenditure on construction of St. Peter’s Centre.

Annual Report for the Year Ended 31 December 2021

Page 15

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

6. INVESTMENTS

6. INVESTMENTS
TOTAL FUNDS
2021 2020
£ £
288 CBF Shares at 31 December
valuation
6,744 5,90
0

7. ANALYSIS OF NET ASSETS BY FUND

Unrestric
ted
Funds
Restrict
ed
Funds
Endowm
ent
Funds
Total
£ £ £ £
Fixed Assets & Investments 3,376 196,970 6,744 207,090
Current Assets 80,672 14,028 94,700
Current Liabilities (6,132) (270) (6,402)
Long Term Liabilities (43,353) (43,353)
Fund Balance 77,916 167,375 6,744 252,035

8. DEBTORS AND PREPAYMENTS

TOTAL FUNDS TOTAL FUNDS
2021 2020
£ £
Accrued Interest
Other receivable amounts 416 1,436
Insurances paid for following
year
2,216 2,145
Other amounts paid for
following year
163 183
Tax refunds 3,403 3,475
Total 6,198 7,239

9. CURRENT LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR

TOTAL FUNDS TOTAL FUNDS
2021 2020
£ £
St. Peters Centre, Pedmore
Charity
270 270
Professional Fees 1,010
Repairs & Utilities 749 376
Others 5,383 5,286
Total 6,402 6,942

Annual Report for the Year Ended 31 December 2021

Page 16

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

10. LIABILITIES: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

TOTAL FUNDS TOTAL FUNDS
2021 2020
£ £
St. Peter’s Centre, Pedmore
Charity, 60 year loan of charity
capital for building St. Peter’s
Centre
45,000
Less recoupment fund at 31
December 2021
(6,377)
Less due in under one year
above
(270)
38,353 38,626
St. Peter’s Centre, Pedmore
Charity, indefnite loan of
Charity Capital for St. Peter’s
Centre Land
5,000 5,000
Total 43,353 43,626

Annual Report for the Year Ended 31 December 2021

Page 17

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

11. FUNDS

11. FUNDS
TOTAL FUNDS
2021 2020
£ £
a) Unrestricted
General 42,535 36,472
Young Christian Holidays 0 0
Fabric 0 0
St Peters Centre 35,192 27,917
St Peters Centre Building Fund
(part)
0 0
St Peters Centre Replacement
Fixtures
0 0
Printing Surplus 0 0
Flower Guild 189 370
Organ (part) 0 0
Church Yard (part) 0 0
Mission (part) 0 0
Singles 0 0
Linen 0 0
Total 77,916 64,759
b) Restricted
Mission (part) 0 0
Evangelism 1,148 2,259
Teaching / Training 315 315
Linen 377 377
Fabric 3,931 6,038
Organ (part) 6,177 6,174
Projects 1,378 1,378
Church Yard (part) 1,512 5,546
St Peters Centre Building Fund
(part)
152,537 157,274
Total 167,375 179,361
c) Endowment
Church Yard 6,744 5,900
Total 6,744 5,900
TOTAL VALUE OF FUNDS 252,035 250,020

Annual Report for the Year Ended 31 December 2021

Page 18

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

12.MOVEMENT ON FUNDS

Fund
Balance
Brought
Forward
Incomi
ng
Resour
ces
Outgoi
ng
Resour
ces
Transfe
rs
Gains
and
Losses
Fund
Balance
Carried
Forward
£ £ £ £ £ £
a) Unrestricted
General 36,472 91,501 (77,038) (8,400) 42,535
Young Christian Holidays 0
Fabric 0
St Peters Centre 27,917 18,261 (10,986) 35,192
St Peters Centre Building
Fund (part)
0
St Peters Centre Replacement
Fixtures
0
Printing Surplus 0
Flower Guild 370 46 (227) 189
Organ (part) 0
Church Yard (part) 0
Mission (part) 0 (8,400) 8,400
Singles 0
Linen 0
Total 64,759 109,808 (96,651) 0 0 77,916
b) Restricted
Mission (part)
Evangelism 2,259 1 (1,112) 1,148
Teaching / Training 315 315
Linen 377 377
Fabric 6,038 505 (2,612) 3,931
Organ (part) 6,174 3 6,177
Projects 1,378 1,378
Church Yard (part) 5,546 6,172 (10,206) 1,512
St Peters Centre Building
Fund (part)
157,274 3 (4,740) 152,537
Singles
Linen
Total 179,361 6,684 (18,670) 0 0 167,375
c) Endowment
Church Yard 5,900 844 6,744
Total 5,900 0 0 0 844 6,744
TOTAL VALUE OF FUNDS 250,020 116,492 (115,32
1)
0 844 252,035

Annual Report for the Year Ended 31 December 2021

Page 19

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

13.TRANSFERS BETWEEN FUNDS

From Fund
To Fund
Reason
Amount
£
General
Mission
Annual Gifts to Societies
8,400
General
Fabric Designated
Provision for future liabilities
0
General
Printing Designated
Provision for future liabilities
0
General
Organ Designated
Provision for future liabilities
0
General
Churchyard Designated
Provision for future liabilities
0
Total 8,400

14.BANKS

Money assets were held at HSBC, at the Central Board of Finance of the Church of England and at Castle and Crystal Credit Union.

15. RELATED PARTIES

St Peter’s Centre Pedmore Charity is an associated charity as all the members of the PCC are automatically trustees of that charity.

16. PAYMENT TO TRUSTEES

Rev’d Canon W David Nichol received expenses of £296

No other trustee received any remuneration from the Charity during the year 2021.

No other trustee received any expense payments for the year 2021

Annual Report for the Year Ended 31 December 2021

Page 20

Parochial Church Council of St. Peter’s, Pedmore INDEPENDENT EXAMINER’S REPORT Independent Examiner’s Report

I report to the trustees on my examination of the accounts of the Parochial Church Council of St Peter’s Pedmore (The Trust) which are set out on pages 4 to 15 previous for the year ended 31 December 2021.

RESPONSIBILITIES AND BASIS OF THE REPORT

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINER’S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect

3) 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 requirements that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

Annual Report for the Year Ended 31 December 2021

Page 21

Parochial Church Council of St. Peter's, Pedmore Annual Report for the Year Ended 31 December 2021 Page 22

Parochial Church Council of St. Peter's, Pedmore Annual Report for the Year Ended 31 December 2021 Page 23

Parochial Church Council of St. Peter’s, Pedmore

Charity Number 1133783

Annual Report

Year Ended 31 December 2021

Parochial Church Council of St. Peter’s, Pedmore

CONTENTS

Chairman’s Report 1-3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6-15
Independent Examiner’s Report 16

Parochial Church Council of St. Peter’s, Pedmore Chairman’s Report

AIM AND PURPOSES

St. Peter’s Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, in promoting in the parish of Pedmore, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the St. Peter’s Centre. As part of recent legislation, the PCC must report on “Public Benefit.” This Public Benefit is reflected in the statements of Objectives and Activities below.

OBJECTIVES AND ACTIVITIES

The PCC is committed to enabling people to worship at St. Peter’s and to become Christians.

Our vision is to be a growing all age church, experiencing and sharing the love of God with the people of Pedmore. So, we:

The PCC maintains an overview of worship, and endeavours to enable worship and other church activities to put faith into practice. The PCC’s remit includes:

To facilitate this work it is important that we maintain the fabric of the Church and the St. Peter’s Centre.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Powers Measure. The PCC is a Registered Charity (Registration number 1133783). St Peter’s Church is part of the Diocese of Worcester within the Church of England and is situated in Pedmore Lane, Pedmore, Stourbridge DY9 0SW. The method of the appointment of PCC members is governed by and set out in the Church Representation Rules. The membership of the PCC consists of the priest in charge, churchwardens, readers who wish, and members elected by those members of the congregation who are on the Electoral Roll. The trustees of the PCC are also trustees of the St Peter’s Centre Pedmore Charity which has provided loans to the PCC in connection with the building of the St Peter’s Centre.

During 2021 the PCC has continued to comply with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults). In particular, the PCC has continued to use the safeguarding toolkit provided by the Diocese as a way of selfassessment to ensure that it fulfils its duties and responsibilities.

Annual Report for the Year Ended 31 December 2021

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Parochial Church Council of St. Peter's, Pedmore Annual Report for the Year Ended 31 December 2021 Page 2

Parochial Church Council of St. Peter’s, Pedmore CHAIRMAN’S REPORT (CONTINUED)

MEMBERSHIP

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During this period from 1 January 2021 to the date of this report the following served as members of the PCC:

Incumbent:

Priest in Charge: The Rev’d Canon W David Nichol

Readers:

Mr Richard Sarjeant Mrs Mary German

Wardens:

Mrs Pauline Rollason, Mrs Joy Evans

Representatives on the Deanery Synod:

Mrs Joan Coleman

Elected members:

Mr Malcolm Medcraft Mrs Mary Medcraft Mr David Reeson, Treasurer Mr Tim German Mr Peter Coleman Mrs Anne Vincent Mr Steven Evans (from 18.01.21) Mrs Gayle Breakwell (from 18.01.21) Mrs Charlotte Neal (from 18.01.21)

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Parochial Church Council of St. Peter’s, Pedmore CHAIRMAN’S REPORT (CONTINUED)

COMMITTEES

The PCC operates though a number of committees which meet between full meetings of the PCC

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.

Leadership Team

Comprising the leaders of the teams for communication, developing church family and pastoral matters, organisation and staff management, outreach and evangelism, family, young adults and children’s work, small groups and midweek activities, together with the Rector and future Parish Administrator, the Leadership Team works on policy and practice governing these areas of the life St Peter’s.

St Peter's Centre Committee

To represent the council in the operation of St Peter's Centre under Terms of Reference agreed by the council.

Mission Committee

To act as prayer support for mission societies. To raise and distribute monies to various mission and charitable organisations. To act as an informational and educational body of the Church.

Staffing Committee and Staffing Appeals Committees

These two committees, acting independently of one another, deal with routine staff matters on behalf of the council and make recommendations on other changes.

O God, without your Holy Spirit we are powerless to be your kingdom people and do your work. In all times of change, help us in all our thoughts, prayers and actions to be led by you; and in our worship, in our outreach, and in our support for one another help us to know the sure guidance of your Spirit, that, in communion with brothers and sisters near and far away, we may seek the honour of our Lord Jesus Christ in all that we think, say and do, and bring glory to him, who is our risen Lord and Saviour now and always. Amen.

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Parochial Church Council of St. Peter’s, Pedmore Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2021

No
te
Unrestric
ted
Restrict
ed
Endowm
ent
TOTAL FUNDS TOTAL FUNDS
Funds Funds Funds 2021 2020
£ £ £ £ £
INCOMING RESOURCES
Incoming resources from
generated funds
Voluntary income - Regular
2a
60,552 60,552 63,297
Voluntary income - Occasional
2b
20,730 1,499 22,229 25,944
Activities for generating funds
2c
242
Investment income
2d
44 185 229 371
Income in furtherance of Church
objects
2e
14,269 14,269 11,631
Other incoming resources
2f
12,600 5,000 17,600 2,328
Income received for others (see
Resources used)
2g
1,613 1,613 6,798
TOTAL INCOMING RESOURCES 109,808 6,684 116,492 110,611
RESOURCES USED
Amounts collected for others
3a
1,613 1,613 6,798
Fundraising trading costs
3b
353
Charitable activities - Mission
gifts
3c
8,400 8,400 6,600
Charitable activities - Parish
Share
3d
56,000 56,000 56,000
Charitable activities - Out of
associated income
3e
4,781 4,781 4,095
Charitable activities - Clergy &
services
3f
2,740 704 3,444 2,682
Charitable activities - Church,
buildings & surrounds
3g
11,046 17,558 28,604 40,608
Charitable Activities -
Management & administration
3h
12,071 408 12,479 12,851
Other resources used
3i
0
TOTAL RESOURCES USED 96,651 18,670 115,321 129,987
TRANSFERS BETWEEN FUNDS 0
NET INCOMING / (OUTGOING)
RESOURCES
13,1
57
(11,986) 1,171 (19,376)
GAINS / LOSSES ON
REVALUING INVESTMENTS
844 844 379
NET MOVEMENT IN FUNDS 13,157 (11,986) 844 2,015 (18,997)
Total Funds at 1 January 2021 64,759 179,361 5,900 250,020 269,017
TOTAL FUNDS AT
31 DECEMBER 2021
11
77,916 167,375 6,744 252,035 250,020

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Parochial Church Council of St. Peter’s, Pedmore Balance Sheet AS AT 31 DECEMBER 2021

AS AT 31 DECEMBER 2021
No
te
TOTAL FUNDS
2021 2020
£ £
FIXED ASSETS
Tangible Fixed Assets
5
200,346 205,768
Investments
6
6,744 5,900
207,090 211,668
CURRENT ASSETS
Debtors and Prepayments
8
6,198 7,239
Short Term Deposits 55,970 55,916
Cash at Bank and in Hand 32,532 25,765
94,700 88,920
CURRENT LIABILITIES: AMOUNTS
FALLING DUE WITHIN ONE YEAR
9
(6,402) (6,942)
NET CURRENT ASSETS 88,298 81,978
LIABILITIES: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR
10
(43,353) (43,626)
NET ASSETS 252,035 250,020
FUNDS
Unrestricted
11a
77,916 64,759
Restricted
11
b
167,375 179,361
Endowment
11c
6,744 5,900
TOTAL VALUE OF FUNDS 252,035 250,020

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Parochial Church Council of St. Peter’s, Pedmore Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS102.SORP

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

FUNDS

Endowment Funds are funds, the capital of which must be retained permanently by the PCC; the derived income is available for the general purposes of the PCC.

Restricted Funds comprise revenue donations or grants for a specific PCC activity intended by the donor.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They exclude the accounts of church groups that owe their main affiliation to another body and those that are informal gatherings of Church members.

INCOMING RESOURCES

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income Tax recoverable on Gift Aid donations is recognised when the income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Incoming Resources with related expenditure are accounted for gross.

Other ordinary income

Rental Income from the letting of Church Premises is recognised when the rent is due. Other ordinary income is recognised when due if material in value, or otherwise when received.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

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Parochial Church Council of St. Peter’s, Pedmore RESOURCES USED

Grants

Grants and donations are accounted for when paid, or when awarded if that award creates a binding obligation on the PCC.

Charitable activities - Parish Share

The Parish Share is accounted for when payable. Any Share unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

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Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

RESOURCES USED

Grants

Grants and donations are accounted for when paid, or when awarded if that award creates a binding obligation on the PCC.

Charitable Activities – Parish Share

The Parish Share is accounted for when paid. Any share (which is not a legal liability) unpaid at 31[st] December for a tear is noted in these accounts.

Fixed Assets

Consecrated and beneficed property is not included in the accounts in accordance with 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 for 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 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life on a straight line basis. All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of movable church furnishings acquired is written off.

Buildings (St Peter's Centre)

The building is depreciated on a straight line basis over 60 years.

Fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis as follows:

Furniture and other fixtures 10% per year Carpets, Curtains and Blinds 20% per year Embedded Assets without independent life 100% first year Computers 33.33% per year

OTHER ASSETS AND LIABILITIES

Investments

Investments are valued at market value at 31 December.

Current Assets

Amounts owing to the PCC at 31 December are shown as debtors less provision for doubtful amounts.

Short-term deposits include cash held on deposit with the CBF Church of England Funds, Castle and Crystal Credit Union, or at the bank.

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Parochial Church Council of St. Peter’s, Pedmore Liabilities

Liabilities for amounts owed by the PCC are shown as creditors. Prudent estimates are included for items which are not certainly known at 31 December.

Annual Report for the Year Ended 31 December 2021

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Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

2. INCOMING RESOURCES

Unrestri
cted
Restrict
ed
Endowm
ent
TOTAL FUNDS TOTAL FUNDS
Funds Funds Funds 2021 2020
£ £ £ £ £
a) Voluntary income -
Regular
Planned Giving 37,261 37,261 41,367
Collections & Other 9,888 9,888 9,446
Income Tax Recovered 13,403 13,403 12,484
Income Tax Recovery attached to
specifc gifts
Total 60,552 60,552 63,297
b) Voluntary income -
Occasional
General Donations
10,594 10,594 3,730
Specifc Donations 136 1,499 1,635 6,611
Legacies 10,000 10,000 15,603
Total 20,730 1,499 22,229 25,944
c) Activities for generating
funds
Events 242
Other 0
Total 242
d) Investment income
Interest & dividends 44 185 229 371
e) Income in furtherance of
Church objects
Church Breakfast Donations 156
Fees (see expenditure below) 8,331 8,331 6,899
Magazine (see expenditure
below)
1,024
Courses & Activities 0
St Peters Centre Lettings 5,938 5,938 3,552
Other
Total 14,269 14,269 11,631
f) Other incoming resources
Total 12,600 5,000 17,600 2,328
g) Income received for others
(see Resources used)
Harvest special collection 505 505 264
Christingle collection 219
Others 1,108 1,108 6,315
Total 1,613 1,613 6,798
TOTAL INCOMING 109,808 6,684 116,492 110,611

Annual Report for the Year Ended 31 December 2021

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Parochial Church Council of St. Peter's. Pedmore RESOURCES Annual Report for the Year Ended 31 December 2021 Page 12

Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

3. RESOURCES USED

3. RESOURCES USED
Unrestric
ted
Restricte
d
Endowme
nt
TOTAL FUNDS
Funds Funds Funds 202
1
2020
£ £ £ £ £
a) Paid re collected for others
Harvest special collection 505 505 264
Christingle collection 219
Others 1,108 1,108 6,315
Total 1,613 1,613 6,798
b) Fundraising trading costs
Events Costs 353
Other 0
Total 353
c) Charitable activities - Mission
gifts
8,400 8,400 6,600
d) Charitable activities - Parish Share
Note 1
56,000 56,000 56,000
Fees (see income above) 4,781 4,781 3,325
Magazine (see income above) 770
Courses & Activities 0
Total 4,781 4,781 4,095
f) Charitable activities - Clergy &
services
Church Breakfast Expenses 176
Clergy Expenses 296 296 240
Family worker Salary and employment
costs
16 16
Cost of Services 1,776 1,776 1,018
Youth and Sunday School 18 18 67
Other 634 704 1338 1,181
Total 2,740 704 3,444 2,682
g) Charitable activities - church, buildings &
surrounds
Church Running Expenses 6,015 1,710 7,725 8,604
Repairs 4,349 11,108 15,457 5,320
Projects Expenditure 21,
262
Depreciation - Buildings 4,740 4,740 4,740
Depreciation - Furniture, Fixtures &
Plant
682 682 682
Total 11,046 17,558 28,604 40,608
h) Charitable activities -
management & administration
Printing & Stationery
611 408 1,019 661
Ofice Repairs & Renewals 404 404 57
Remuneration Costs 10,466 10,466 11,154
Depreciation
Other 590 590 979
Total 12,071 408 12,479 12,851
i) Other resources used 0
TOTAL RESOURCES USED 96,651 18,670 115,321 129,987

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Parochial Church Council of St. Peter’s, Pedmore

1 Parish share is paid to the Worcester Diocesan Board of Finance Ltd.

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Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

4. PAID EMPLOYEES

Staff Costs

4. PAID EMPLOYEES
Staf Costs
2021 2020
£ £
Gross Wages 10,466 11,154
Employers National Insurance 0
Total 10,466 11,154

Average Staff Numbers

An administrator and a cleaner were each employed part-time during both years, amounting together to approximately one half full-time employee.

5. FIXED ASSETS3

5. FIXED ASSETS3
Land Building
s
Equipme
nt
Total
£ £ £ £
Actual / Deemed Cost
At 1 January 2021 5,000 284,426 86,069 375,495
Additions
Disposals
At 31 December 2021 5,000 284,426 86,069 375,495
Depreciation
At 1 January 2021 87,716 82,011 169,727
Charge for the Year 4,740 682 5422
Disposals
At 31 December 2021 92,456 82,693 175,149
Net Book Value
At 31 December 2021 5,000 196,710 3,376 200,346
At 31 December 2020 5,000 196,710 4,058 205,768

Land comprises the St. Peter’s Centre site which is held by the PCC on trust for St. Peter’s Centre Pedmore Charity.

Buildings comprises the expenditure on construction of St. Peter’s Centre.

Annual Report for the Year Ended 31 December 2021

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Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

6. INVESTMENTS

6. INVESTMENTS
TOTAL FUNDS
2021 2020
£ £
288 CBF Shares at 31 December
valuation
6,744 5,90
0

7. ANALYSIS OF NET ASSETS BY FUND

Unrestric
ted
Funds
Restrict
ed
Funds
Endowm
ent
Funds
Total
£ £ £ £
Fixed Assets & Investments 3,376 196,970 6,744 207,090
Current Assets 80,672 14,028 94,700
Current Liabilities (6,132) (270) (6,402)
Long Term Liabilities (43,353) (43,353)
Fund Balance 77,916 167,375 6,744 252,035

8. DEBTORS AND PREPAYMENTS

TOTAL FUNDS TOTAL FUNDS
2021 2020
£ £
Accrued Interest
Other receivable amounts 416 1,436
Insurances paid for following
year
2,216 2,145
Other amounts paid for
following year
163 183
Tax refunds 3,403 3,475
Total 6,198 7,239

9. CURRENT LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR

TOTAL FUNDS TOTAL FUNDS
2021 2020
£ £
St. Peters Centre, Pedmore
Charity
270 270
Professional Fees 1,010
Repairs & Utilities 749 376
Others 5,383 5,286
Total 6,402 6,942

Annual Report for the Year Ended 31 December 2021

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Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

10. LIABILITIES: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

TOTAL FUNDS TOTAL FUNDS
2021 2020
£ £
St. Peter’s Centre, Pedmore
Charity, 60 year loan of charity
capital for building St. Peter’s
Centre
45,000
Less recoupment fund at 31
December 2021
(6,377)
Less due in under one year
above
(270)
38,353 38,626
St. Peter’s Centre, Pedmore
Charity, indefnite loan of
Charity Capital for St. Peter’s
Centre Land
5,000 5,000
Total 43,353 43,626

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Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

11. FUNDS

11. FUNDS
TOTAL FUNDS
2021 2020
£ £
a) Unrestricted
General 42,535 36,472
Young Christian Holidays 0 0
Fabric 0 0
St Peters Centre 35,192 27,917
St Peters Centre Building Fund
(part)
0 0
St Peters Centre Replacement
Fixtures
0 0
Printing Surplus 0 0
Flower Guild 189 370
Organ (part) 0 0
Church Yard (part) 0 0
Mission (part) 0 0
Singles 0 0
Linen 0 0
Total 77,916 64,759
b) Restricted
Mission (part) 0 0
Evangelism 1,148 2,259
Teaching / Training 315 315
Linen 377 377
Fabric 3,931 6,038
Organ (part) 6,177 6,174
Projects 1,378 1,378
Church Yard (part) 1,512 5,546
St Peters Centre Building Fund
(part)
152,537 157,274
Total 167,375 179,361
c) Endowment
Church Yard 6,744 5,900
Total 6,744 5,900
TOTAL VALUE OF FUNDS 252,035 250,020

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Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

12.MOVEMENT ON FUNDS

Fund
Balance
Brought
Forward
Incomi
ng
Resour
ces
Outgoi
ng
Resour
ces
Transfe
rs
Gains
and
Losses
Fund
Balance
Carried
Forward
£ £ £ £ £ £
a) Unrestricted
General 36,472 91,501 (77,038) (8,400) 42,535
Young Christian Holidays 0
Fabric 0
St Peters Centre 27,917 18,261 (10,986) 35,192
St Peters Centre Building
Fund (part)
0
St Peters Centre Replacement
Fixtures
0
Printing Surplus 0
Flower Guild 370 46 (227) 189
Organ (part) 0
Church Yard (part) 0
Mission (part) 0 (8,400) 8,400
Singles 0
Linen 0
Total 64,759 109,808 (96,651) 0 0 77,916
b) Restricted
Mission (part)
Evangelism 2,259 1 (1,112) 1,148
Teaching / Training 315 315
Linen 377 377
Fabric 6,038 505 (2,612) 3,931
Organ (part) 6,174 3 6,177
Projects 1,378 1,378
Church Yard (part) 5,546 6,172 (10,206) 1,512
St Peters Centre Building
Fund (part)
157,274 3 (4,740) 152,537
Singles
Linen
Total 179,361 6,684 (18,670) 0 0 167,375
c) Endowment
Church Yard 5,900 844 6,744
Total 5,900 0 0 0 844 6,744
TOTAL VALUE OF FUNDS 250,020 116,492 (115,32
1)
0 844 252,035

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Parochial Church Council of St. Peter’s, Pedmore NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

13.TRANSFERS BETWEEN FUNDS

From Fund
To Fund
Reason
Amount
£
General
Mission
Annual Gifts to Societies
8,400
General
Fabric Designated
Provision for future liabilities
0
General
Printing Designated
Provision for future liabilities
0
General
Organ Designated
Provision for future liabilities
0
General
Churchyard Designated
Provision for future liabilities
0
Total 8,400

14.BANKS

Money assets were held at HSBC, at the Central Board of Finance of the Church of England and at Castle and Crystal Credit Union.

15. RELATED PARTIES

St Peter’s Centre Pedmore Charity is an associated charity as all the members of the PCC are automatically trustees of that charity.

16. PAYMENT TO TRUSTEES

Rev’d Canon W David Nichol received expenses of £296

No other trustee received any remuneration from the Charity during the year 2021.

No other trustee received any expense payments for the year 2021

Annual Report for the Year Ended 31 December 2021

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Parochial Church Council of St. Peter’s, Pedmore INDEPENDENT EXAMINER’S REPORT Independent Examiner’s Report

I report to the trustees on my examination of the accounts of the Parochial Church Council of St Peter’s Pedmore (The Trust) which are set out on pages 4 to 15 previous for the year ended 31 December 2021.

RESPONSIBILITIES AND BASIS OF THE REPORT

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINER’S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect

3) 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 requirements that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

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