## **2021 Report and Accounts for the Parochial Church Council of Bisley & West End** _This report complies with the requirements of the Charities Act, 2011_
## **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:
• Worship and prayer; learning about the gospel; and developing their knowledge and trust in Jesus.
• Provision of pastoral care for people living in the parish.
• Missionary and outreach work.
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**
For a second year, the ongoing effects of the pandemic have significantly impacted the way we have been able to operate. 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 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. At present there are 77 (2020: 75) parishioners on the Church Electoral Roll.
The Roll is required to be completely refreshed every six years, and this last 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 31 (2020: 26 plus 12 online).
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. In 2021, 13 baptisms (2020: 0), 7 weddings (2020: 4), and 18 (2020: 20) funerals were held in our churches.
## **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 £98,688 (2020: £89,484) of which £46,025 (2020: £39,868) was unrestricted planned voluntary donations, and a further £15,563 (2020: £14,763) was from Gift Aid. Restricted grants and donations of £14,262 were received during the year (2020: £9,823).
£100,400 (2020: £95,500) 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.
It had been the policy of the PCC to record any underpayments of the requested parish share, as an ongoing liability to be paid in future years. Following discussions with the diocese during the year, it was confirmed that the parish share payments were considered donations and that any underpayment did not give rise to any future liability. Accordingly, the reserves of the PCC were adjusted, resulting in a decrease in current liabilities of £62,186 and a corresponding increase in reserves of the same amount. This was reflected in the accounts by way of a Prior Year Adjustment.
Net movement in unrestricted funds for the year was a decrease of £7,406 (2020: £11,961). During the year, the total fund balances decreased from £70,045 (as adjusted) to £62,878 of which £7,205 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. Following the change in accounting policy referred to above, the balance of the free reserves at the year-end was £55,673.
It is our policy to invest the majority of our reserves in the CCLA Church of England Investment Fund.
## **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 sub-committees, 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.
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|
|Churchwardens:|Angela Astall
Alison Clay
Paul Hounsham
Chris Tew|
|**Elected members:**|Jackie Jenkins*# (Parish Safeguarding Officer)
Tim Clay #
Chris Perry*
Pauleene Hammett*
Alison Clay*
Peter Fry
Jane Moore –_appointed 25 April 2021_
Lynne O’Regan –_appointed 25 April 2021_
Charles Whiffin –_appointed 25 April 2021_
Katy Tanton^
* Pastoral Assistant
# Deanery Synod Representative
^ Co-opted on to the PCC inJanuary2021|
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 11 May 2022._
## **Bisley and West End PCC**
## **Statement of Financial Activities**
For the year ending 31 December 2021
|Unrestricted
Funds
Note
£
INCOME
Voluntary income
2(a)
69,917
Activities for generating funds
2(b)
20,536
Income from investments
2(c)
1,609
PCC Fees
2(d)
6,625
TOTAL INCOME
98,688
PARISH EXPENSES
Church Activities
3(a)
101,625
Fund raising Costs
3(b)
9,373
TOTAL PARISH EXPENSES
110,998
NET INCOME BEFORE OTHER
RECOGNISED GAINS AND LOSSES
**(12,310)**
Gain/Loss on investment assets
on revaluation
4,905
NET MOVEMENT IN FUNDS
(7,406)
BALANCE B/FWD 1 JANUARY
63,079
Prior Year Adjustment
Write Off Parish Share Liability
8
0
RESTATED Balance Forward
63,079
BALANCES C/FWD 31 DECEMBER
55,673|Restricted
Funds
£
14,262
1,256
0
0
15,518
15,141
138
15,279
**239**
0
239
6,966
0
6,966
7,205|**TOTAL**
**2021**
£
84,179
21,792
1,609
6,625
114,206
116,766
9,512
126,277
**(12,072)**
4,905
(7,167)
70,045
0
70,045
62,878|**TOTAL**
**2020**
£
77,119
13,097
1,828
7,262
99,307
117,475
8,613
126,088
**(26,781)**
2,668
(24,113)
31,972
62,186
70,045
70,045|
|---|---|---|---|
The notes on pages 3 to 7 form part of these accounts.
.
Page 1
|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
TOTAL ASSETS LESS CURRENT LIABILITIES
TOTAL NET FUNDS
PARISH FUNDS
Accumulated General Fund
Profit and Loss Account
9
Bisley and West End PCC
Balance Sheet
at 31 December 2021|2021
£
29,519
29,519
32,354
0
13,942
46,296
12,937
12,937
62,878
62,878
£
70,045
(7,167)
62,878
£|As Restated
2020
£
33,626
33,626
26,922
0
12,000
38,922
2,503
2,503
70,045
70,045
£
31,972
38,073
70,045
£|
|---|---|---|
**Notes to the financial statements**
For the Year ending 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 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 paid. 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
£
45,400
625
15,563
8,330
0
0
0
69,917
15,667
0
2,200
2,669
20,536
989
620
1,609
6,625
6,625
98,688|Restricted
Funds
£
2,500
5,272
0
2,990
3,500
0
0
14,262
0
0
1,256
0
1,256
0
0
0
0
0
15,518|TOTAL
2021
£
47,900
5,897
15,563
11,320
3,500
0
0
84,179
15,667
0
3,456
2,669
21,792
989
620
1,609
6,625
6,625
114,206|TOTAL
2020
£
39,848
20
14,763
16,288
6,000
200
0
77,119
12,892
175
0
30
13,097
1,208
620
1,828
7,262
7,262
99,307|
|---|---|---|---|---|
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
£
70,000
1,685
138
2,683
1,447
763
57
12,001
965
0
8,502
2,159
0
100,400
25
0
1200
0
1,225
101,625
Unrestricted
Funds
£
8,845
0
0
528
9,373
110,998|Restricted
Funds
£
0
0
0
0
389
0
1,145
5,500
0
0
0
742
6,350
14,126
210
0
805
0
1,015
15,141
Restricted
Funds
£
0
0
138
0
138
15,279|TOTAL
2021
£
70,000
1,685
138
2,683
1,836
763
1,202
17,501
965
0
8,502
2,901
6,350
114,526
235
0
2,005
0
2,240
116,766
TOTAL
2021
£
8,845
0
138
528
9,512
126,277|TOTAL
2020
£
49,000
3,089
500
2,201
3,446
417
6,712
17,133
150
0
6,983
2,974
0
92,604
1,123
0
0
0
1,123
93,727
TOTAL
2020
£
8,613
0
0
0
8,613
102,340|
|---|---|---|---|---|
## 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 employees.
## (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 2021
8 **Liabilities**
Creditors
Funds held on behalf of Bisley Old School Trust
Parish Share
Total Amounts falling due within one year.|TOTAL
2021
£
33,626
988
-10,000
4,905
29,519
19,729
2,882
404
7,205
1,179
47
868
39
32,354
13,942
6,092
6,844
0
12,937|TOTAL
2020
£
39,755
1,203
-10,000
2,668
33,626
13,611
4,374
404
6,713
1,178
47
565
29
26,922
12,000
2,502
0
0
2,502|
|---|---|---|
Historic "underpayment" of Parish Share was previously recorded as a liability. After a review with the GDBF it has been agreed that this is not appropriate and that there is no liability. Accordingly, for comparative purposes, the prior year has been restated to remove the historic liability, resulting in a credit to reserves of £62,186, shown as a Prior Year Adjustment. Parish Share is now only recorded as it is paid.
## 9 **Parish Funds**
## _**Accumulated General Fund**_
|As at 31 December 2020
Profit & Loss Account
Balance at 31 December 2021
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|70,045
(7,167)
62,878
7,205
0
7,205
55,673
62,878|70,411
(366)
70,045
6,712
254
6,966
63,079
70,045|
|---|---|---|
## 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.
Page 7
## **Independent Examiner's Report to the PCC of Bisley and West End**
I report to the trustees on my examination of the accounts of the Bisley & West End PCC (the PCC) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the PCC 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 PCC'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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 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 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 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.
Julian Roberts FCA External examiner
## **Bisley and West End PCC**
## **Statement of Financial Activities**
For the year ending 31 December 2021
|Unrestricted
Funds
Note
£
INCOME
Voluntary income
2(a)
69,917
Activities for generating funds
2(b)
20,536
Income from investments
2(c)
1,609
PCC Fees
2(d)
6,625
TOTAL INCOME
98,688
PARISH EXPENSES
Church Activities
3(a)
101,625
Fund raising Costs
3(b)
9,373
TOTAL PARISH EXPENSES
110,998
NET INCOME BEFORE OTHER
RECOGNISED GAINS AND LOSSES
**(12,310)**
Gain/Loss on investment assets
on revaluation
4,905
NET MOVEMENT IN FUNDS
(7,406)
BALANCE B/FWD 1 JANUARY
63,079
Prior Year Adjustment
Write Off Parish Share Liability
8
0
RESTATED Balance Forward
63,079
BALANCES C/FWD 31 DECEMBER
55,673|Restricted
Funds
£
14,262
1,256
0
0
15,518
15,141
138
15,279
**239**
0
239
6,966
0
6,966
7,205|**TOTAL**
**2021**
£
84,179
21,792
1,609
6,625
114,206
116,766
9,512
126,277
**(12,072)**
4,905
(7,167)
70,045
0
70,045
62,878|**TOTAL**
**2020**
£
77,119
13,097
1,828
7,262
99,307
117,475
8,613
126,088
**(26,781)**
2,668
(24,113)
31,972
62,186
70,045
70,045|
|---|---|---|---|
The notes on pages 3 to 7 form part of these accounts.
.
Page 1
|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
TOTAL ASSETS LESS CURRENT LIABILITIES
TOTAL NET FUNDS
PARISH FUNDS
Accumulated General Fund
Profit and Loss Account
9
Bisley and West End PCC
Balance Sheet
at 31 December 2021|2021
£
29,519
29,519
32,354
0
13,942
46,296
12,937
12,937
62,878
62,878
£
70,045
(7,167)
62,878
£|As Restated
2020
£
33,626
33,626
26,922
0
12,000
38,922
2,503
2,503
70,045
70,045
£
31,972
38,073
70,045
£|
|---|---|---|
**Notes to the financial statements**
For the Year ending 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 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 paid. 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
£
45,400
625
15,563
8,330
0
0
0
69,917
15,667
0
2,200
2,669
20,536
989
620
1,609
6,625
6,625
98,688|Restricted
Funds
£
2,500
5,272
0
2,990
3,500
0
0
14,262
0
0
1,256
0
1,256
0
0
0
0
0
15,518|TOTAL
2021
£
47,900
5,897
15,563
11,320
3,500
0
0
84,179
15,667
0
3,456
2,669
21,792
989
620
1,609
6,625
6,625
114,206|TOTAL
2020
£
39,848
20
14,763
16,288
6,000
200
0
77,119
12,892
175
0
30
13,097
1,208
620
1,828
7,262
7,262
99,307|
|---|---|---|---|---|
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
£
70,000
1,685
138
2,683
1,447
763
57
12,001
965
0
8,502
2,159
0
100,400
25
0
1200
0
1,225
101,625
Unrestricted
Funds
£
8,845
0
0
528
9,373
110,998|Restricted
Funds
£
0
0
0
0
389
0
1,145
5,500
0
0
0
742
6,350
14,126
210
0
805
0
1,015
15,141
Restricted
Funds
£
0
0
138
0
138
15,279|TOTAL
2021
£
70,000
1,685
138
2,683
1,836
763
1,202
17,501
965
0
8,502
2,901
6,350
114,526
235
0
2,005
0
2,240
116,766
TOTAL
2021
£
8,845
0
138
528
9,512
126,277|TOTAL
2020
£
49,000
3,089
500
2,201
3,446
417
6,712
17,133
150
0
6,983
2,974
0
92,604
1,123
0
0
0
1,123
93,727
TOTAL
2020
£
8,613
0
0
0
8,613
102,340|
|---|---|---|---|---|
## 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 employees.
## (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 2021
8 **Liabilities**
Creditors
Funds held on behalf of Bisley Old School Trust
Parish Share
Total Amounts falling due within one year.|TOTAL
2021
£
33,626
988
-10,000
4,905
29,519
19,729
2,882
404
7,205
1,179
47
868
39
32,354
13,942
6,092
6,844
0
12,937|TOTAL
2020
£
39,755
1,203
-10,000
2,668
33,626
13,611
4,374
404
6,713
1,178
47
565
29
26,922
12,000
2,502
0
0
2,502|
|---|---|---|
Historic "underpayment" of Parish Share was previously recorded as a liability. After a review with the GDBF it has been agreed that this is not appropriate and that there is no liability. Accordingly, for comparative purposes, the prior year has been restated to remove the historic liability, resulting in a credit to reserves of £62,186, shown as a Prior Year Adjustment. Parish Share is now only recorded as it is paid.
## 9 **Parish Funds**
## _**Accumulated General Fund**_
|As at 31 December 2020
Profit & Loss Account
Balance at 31 December 2021
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|70,045
(7,167)
62,878
7,205
0
7,205
55,673
62,878|70,411
(366)
70,045
6,712
254
6,966
63,079
70,045|
|---|---|---|
## 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.
Page 7
## **Independent Examiner's Report to the PCC of Bisley and West End**
I report to the trustees on my examination of the accounts of the Bisley & West End PCC (the PCC) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the PCC 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 PCC'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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 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 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 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.
Julian Roberts FCA External examiner