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2020-12-31-accounts

2020 Report and Accounts for the Parochial Church Council of Bisley & West End

This report complies with the requirements of the Charities Act, 2006

Aim and purposes

Bisley & West End Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Fiona Simon, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community in Bisley & West End. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work it is important that we maintain the fabric of the Churches of St John the Baptist, Bisley and Holy Trinity, West End.

Achievements and performance

Pandemic

Overarching all that we have done during the year has been the effects of the Coronavirus pandemic. It has led to prolonged periods when our churches have been physically closed and we have moved much of our worship to digital, online platforms. Throughout, we have closely followed the guidance of both government and diocesan authorities and sought to ensure the safest possible environment for those who have worked, volunteered and worshipped during this time. Many events have been cancelled, not least our most significant fundraising events, but we have nonetheless continued to provide help and support to the most vulnerable members of our church and wider community.

Worship and prayer

The PCC is keen to offer a wide range of services during the week and over the course of the year, which our community find both beneficial and spiritually fulfilling. For example, we offer weekly services from the Book of Common Prayer, whilst opportunities are also provided for people to engage in more outgoing worship such as our Messy Worship services. This has continued when possible within the constraints of lockdown and other restrictions.

Electoral Roll

All are welcome to attend our regular services. Following the renewal of the Roll, at present there are 67 (2019: 69) parishioners on the Church Electoral Roll.

The Roll is required to be completely refreshed every six years, and this fell due in 2019. In order to comply with our legal requirements relating to the holding of personal information, and the uses to which that information is put, it is critical that we maintain accurate records of members of the parish. The Electoral Roll is an important tool to assist with this process, and in some circumstances we need to seek specific consent from parishioners to hold or to use their personal information.

The average weekly attendance, counted during October, was 26 plus 12 online (2019: 78).

As well as our regular services, we enable our community to celebrate and thank God at the milestones of their journey

through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God's blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. Due to Coronavirus restrictions, we have not been able to celebrate any baptisms (2019: 19) and only 4 (2019: 8) weddings. There have been and 20 (2019: 36) funerals in our churches this year.

Deanery Synod

Two members of the PCC sit on the deanery synod. This provides the PCC with an important link between the parish and the wider structures of the church.

The Church Fabric

No major fabric repairs were undertaken this year.

Pastoral care

We currently have four trained Pastoral Assistants who work in this aspect of ministry.

Some members of our parish are unable to attend church due to sickness or age. Members of the Ministry Team have visited all church members (when pandemic restrictions were not in place), to celebrate communion with them either at their homes or in hospital. They have also kept regular contact via phone when people have been confined to their homes and shielding.

Mission and evangelism

Helping those in need is a demonstration of our faith. Our World Affairs Group (WAGS) has continued to support its links with Uganda and has held a number of successful events to raise money for their work. Our Teas on the Rec initiative, which has become a major form of outreach into the local community and raised thousands of pounds for a variety of local and national charities, has been forced to pause this year but we look forward to the time when it can return.

Our parish magazine is distributed monthly to subscribers around the parish. The magazine keeps our parishioners

informed of the important matters affecting our Church and articles that help develop our knowledge and trust in Jesus.

Financial review

Total receipts on unrestricted funds were £89,484 (2019: £95.869) of which £39,868 (2019: £37,405) was unrestricted planned voluntary donations, and a further £14,763 (2019: £14,412) was from Gift Aid. Restricted grants and donations of £9,823 were received during the year (2019: £6,061).

£95,500 (2019: £102,706) was spent from unrestricted funds to provide the Christian ministry within the parish, including the contribution to the diocesan parish share, which largely provides stipends and housing for diocesan clergy.

The sum that the churches in the deanery have to find is shared between the churches according to a formula that is based mainly on a head count of the congregations.

Net movement in unrestricted funds was a decrease of £11,961 (2019: £9,514). Largely as a result of the pandemic-related restrictions on fundraising activities, during the year, the total fund balances decreased from £31,972 to £7,859 of which £6,965 is restricted.

Reserves policy

It is PCC policy to seek to maintain a balance on free reserves (net current assets) of around £20,000 to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year-end was £893. Plans are in place to increase the level of these reserves.

It is our policy to invest our reserves in the CCLA Church of England Investment Fund.

Staffing

In January 2020, Bronwen Hall left her post as Parish Administrator to take up the new position of Children & Families Worker. She was replaced as Parish Administrator by Phillippa Pluess.

Volunteers

We would like to thank all the many volunteers who have continued to work so hard throughout such a difficult year to make our church the lively and vibrant community it is. Sadly they are too numerous to mention here but they know who they are!

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 Council Powers Measure. The PCC is a Registered Charity.

The method of appointment of PCC members is set out in the Church Representation Rules. At Bisley & West End the membership of the PCC consists of the incumbent (our Rector), our Associate Minister, churchwardens and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.

The full PCC met six times during the year, either in person or online, with an average level of attendance of over 80%. Given its wide responsibilities the PCC has a number of subcommittees, each deal with a particular aspect of parish life. These committees are all responsible to the PCC and report back to it regularly.

Administrative information

St John the Baptist Church is situated in Church Lane, Bisley and Holy Trinity Church is situated in Church Road, West End. The parish is part of the Diocese of Guildford within the Church of England. The correspondence address is The Rectory, Clews Lane, Bisley. Registered charity number 1133838.

In November 2020, The Reverend Fiona Simon was appointed as Rector of the parish, following an almost 12 month interregnum.

PCC members who have served at any time from 1 January 2020 until the date this report was approved are:

Ex Officio members:

Incumbent: The Reverend Fiona Simon (Chairman)
Ministers: The Reverend Richard Abbott
Churchwarden Tom Moss
s: Chris Tew
Elected
members: Jackie Jenkins*# (Parish Safeguarding Ofcer)
Chris Perry*^ –resigned 19 October 2020
Pauleene Hammett*
Alison Clay*
Christine Fulcher#
Tim Clay
Peter Fry
Mark Jones –resigned 19 October 2020
David Pearce –resigned 19 October 2020
Angela Astall –appointed 19 October 2020
* Pastoral Assistant
# Deanery Synod Representative
^ Co-opted on to the PCC in November 2020

The PCC wishes to record its particular thanks to our ordained ministers, Fiona and Richard, who do so much for so many people within our parish.

Approved by the PCC on 25 April 2021.

Bisley and West End PCC

Statement of Financial Activities

Unrestricted
Restricted
Funds
Funds
Note
£
£
INCOME
Voluntary income
2(a)
67,296
9,823
Activities for generating funds
2(b)
13,097
0
Income from investments
2(c)
1,828
0
PCC Fees
2(d)
7,262
0
TOTAL INCOME
89,484
9,823
PARISH EXPENSES
Church Activities
3(a)
95,500
21,975
Fund raising Costs
3(b)
8,613
0
TOTAL PARISH EXPENSES
104,113
21,975
NET INCOME BEFORE OTHER
RECOGNISED GAINS AND LOSSES
(14,629)
(12,152)
Gain/Loss on investment assets
on revaluation
2,668
0
NET MOVEMENT IN FUNDS
(11,961)
(12,152)
BALANCE B/FWD 1 JANUARY
12,855
19,117
BALANCES C/FWD 31 DECEMBER
894
6,965
For the year ending 31 December 2020
TOTAL
2020
£
77,120
13,097
1,828
7,262
99,306
117,475
8,613
126,088
(26,781)
2,668
(24,113)
31,972
7,859
TOTAL
2019
£
74,428
32,050
1,574
8,317
116,368
117,022
11,297
128,319
(11,951)
7,334
(4,616)
36,588
31,972

The notes on pages 3 to 6 form part of this account

.

Page 1

Bisley and West End PCC Balance Sheet at 31 December 2020

Notes
FIXED ASSETS
CBF Shares
5
Total
CURRENT ASSETS
Cash
6
Other debtors
Accrued Income
7
Total
CURRENT LIABILITIES
Creditors - amounts falling within one year
8
Parish Share
8
TOTAL ASSETS LESS CURRENT LIABILITIES
TOTAL NET FUNDS
PARISH FUNDS
Accumulated General Fund
Profit and Loss Account
9
2020
£
33,626
33,626
26,921
0
12,000
38,921
2,503
62,186
64,689
7,858
7,858
£
31,972
(24,113)
7,858
£
2019
£
39,755
39,755
22,361
500
11,000
33,861
3,205
38,439
41,644
31,972
31,972
£
36,588
(4,616)
31,972
£

Notes to the financial statements

For the Year ending 31 December 2018

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP2005.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main afflilation to another body, nor those that are informal gatherings of church members

Funds

Restricted funds represent donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they are given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Page 3

Income

Planned giving, collections and donations are recognized when received. Tax refunds are recognized when the income to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receiveable, interest is accrued. All income is accounted for gross.

Parish Expenses

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are deal with as restricted funds. All other expenditure is generally recognized when it is incurred and is accounted for gross.

Fixed Assets

Consecreted and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993.

Moveable church furnishings held by the rector and the church wardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's inventory, which can be inspected (at any resonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.

Equipment used within church premises is depreciated on a straight-line basis over fours years Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired. Please see exception in note 3(a).

Investments are valued at market value at 31 December.

Page 4

PARISH INCOME
2(a) Voluntary income
Planned giving
Gift aid giving
Non-Gift Aid giving
Gift Aid Tax recovered
Collections and donations
Grants
Fabric Donations
Legacies
2(b) Activities for generating funds
Parish Magazine
Garden Party
Teas on the Rec
Christmas Tree Festival
2( c) Income from investments
Dividend and interest,
including tax recoverable
Rental income
2(d) PCC Fees
TOTAL PARISH INCOME
Unrestricted
Funds
£
39,848
20
14,763
12,665
0
0
0
67,296
12,892
175
0
30
13,097
1,208
620
1,828
7,262
7,262
89,484
Restricted
Funds
£
2,500
0
0
1,123
6,000
200
0
9,823
0
0
0
0
0
0
0
0
0
9,823
TOTAL
2020
£
42,348
20
14,763
13,788
6,000
200
0
77,120
12,892
175
0
30
13,097
1,208
620
1,828
7,262
7,262
99,307
TOTAL
2019
£
35,989
1,416
14,412
16,549
4,611
1,450
0
74,428
14,167
3,372
14,511
0
32,050
1,367
207
1,574
8,317
8,317
116,368

Page 5

PARISH EXPENSES
3(a) Ministry
Diocesan Parish share
Rector
Associate Minister
Heat & Light
Minor Repairs
Upkeep of Services
Churchyards
Lay staff salaries
Sunday School & Youth Work
Local Mission
Parish Office
Buildings Insurance
Major repairs to churches
Total Ministry Expenses
Payments to Charities
Home Missions
Overseas Missions
Secular Charities
From collections
Total Payments to Charities
Total Church Activities Expenses
3(b)
Fund raising costs
Magazine
Garden Party
Teas on the Rec
Other
Total Parish Expenses
Unrestricted
Funds
£
72,747
3,089
500
2,201
506
417
47
8,633
150
0
6,983
227
0
95,500
0
0
0
0
0
95,500
Unrestricted
Funds
£
8,613
0
0
0
8,613
104,113
Restricted
Funds
£
0
0
0
0
2,940
0
6,665
8,500
0
0
0
2,747
0
20,852
1,123
0
0
0
1,123
21,975
Restricted
Funds
£
0
0
0
0
0
21,975
TOTAL
2020
£
72,747
3,089
500
2,201
3,446
417
6,712
17,133
150
0
6,983
2,974
0
116,352
1,123
0
0
0
1,123
117,475
TOTAL
2020
£
8,613
0
0
0
8,613
126,088
TOTAL
2019
£
71,549
4,970
0
3,386
2,759
1,838
552
9,757
274
35
7,487
2,625
0
105,232
0
0
11,790
0
11,790
117,022
TOTAL
2019
£
9,814
196
1,287
0
11,297
128,319

4 (a) Staff

During the year the PCC employed a few organists, a part time parish office administrator and a part time Children & Families Worker.

Together these employees equate to less than two full time employee.

(b) Payments to PCC members

Any payments made to members of the PCC were solely a repayment of costs incurred for the activities or fundraising of the church.

None of these have been material.

Page 6

5 CBF Shares
Market Value at 1 January
Acquisitions at cost
Sold during year
Change in value in the year
Market Value at 31 December
6 Cash
Current account
Parish Magazine account
Garden Party account
Fabric Fund account
CBF John Cooper Bible Fund
Petty Cash - Rectory
Teas on the Rec
Petty Cash - TOTR
7 Accrued Income
Tax refund due on Gift aided donations up to 31 December
8 Liabilities
Amounts falling due in one year.
Parish Share (£10,394 owing from 2006)
9 Parish Funds
Accumulated General Fund
As at 31 December 2019
Profit & Loss Account
Balance at 31 December 2020
The Accumulated General Fund comprises:
Restricted Funds
Held within the Fabric account
Held within main PCC account
TOTAL Restricted Funds
Unrestricted Funds
TOTAL Accumulated General Fund
TOTAL
2020
£
39,755
1,203
-10,000
2,668
33,626
13,611
4,374
404
6,713
1,176
47
565
29
26,921
12,000
2,503
62,186
31,972
(24,113)
7,858
6,711
254
6,965
894
7,858
TOTAL
2019
£
41,062
1,359
-10,000
7,334
39,755
1,621
2,578
229
16,117
1,173
47
565
29
22,360
11,000
3,204
38,439
36,588
(4,616)
31,972
16,117
3,000
19,117
12,855
31,972

10 Unrecorded assets

In the Will of Isabella Campion, dated 1506, a field near Chobham, known as Broachmead, was left to the parish. It is not recorded in the financial accounts of the parish but currently yields annual rental income of £620, which is recorded.

After the Balance Sheet date, an agreement in principle was reached to grant a long lease on Broachmead to a third party for a single payment of £65,000. The transaction is expected to complete in 2021.

Page 7

Independent Examiner's Report

to the PCC of Bisley and West End

This report on the accounts of the PCC for the year ended 31 December 2020, which are set out on the attached pages, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 and Section 43 of the Charities Act 1993.

Respective responsibilities of the PCC and the Examiner

As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of the Regulations and Section 43(2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations.

Basis of this report

My examination was carried out in accordance with the General Directions given by the Charity Commission under Section 43(7)(b) of the Act and to be found in the Church Guidance, SORP 2005 edition, issued by the Finance Division of the Archbishops Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiners Statement

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

  1. gives me resonable cause to believe that, in any material respect, the requirements to keep accounting records in accorance with Section 41 of the Act and to prepare accounts which accord with the accounting records and comply with the requirements of the Act and the regualtions, have not been met; nor

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

Julian Roberts FCA External examiner

Independent Examiner's Report to the PCC of Bisley and West End

This report on the accounts of the PCC for the year ended 31 December 2020, which are set out on the attached pages, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 and Section 43 of the Charities Act 1993.

Respective responsibilities of the PCC and the Examiner

As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of the Regulations and Section 43(2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations.

Basis of this report

My examination was carried out in accordance with the General Directions given by the Charity Commission under Section 43(7)(b) of the Act and to be found in the Church Guidance, SORP 2005 edition, issued by the Finance Division of the Archbishops Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiners Statement

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

  1. gives me resonable cause to believe that, in any material respect, the requirements to keep accounting records in accorance with Section 41 of the Act and to prepare accounts which accord with the accounting records and comply with the requirements of the Act and the regualtions, have not been met; nor

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

Julian Roberts FCA External examiner