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2023-12-31-accounts

2023 Report and Accounts for the Parochial Church Council of Bisley & West End This report complies with the requirements of the ChariAes Act, 2011 Aim and purposes

Bisley & West End Parochial Church Council (PCC) has the responsibility of cooperaAng with the incumbent, the Reverend Fiona Simon, in promoAng in the ecclesiasAcal parish, the whole

mission of the Church: pastoral, evangelisAc, social and ecumenical. ObjecAves and acAviAes

The PCC Vision for our church is to ‘Grow and nurture what God has planted to build a flourishing church and community in Bisley and West End’. To this end, we have produced a CDP (Church Development Plan) during the year with the 3 main stated objecAves being to

1. Making the most of our buildings

2. Grow the CongregaAon

3. Grow leadership and involvement

In each of these areas we are working through several acAons and remain focused and intenAonal to working within these areas to make progress. In all these elements we seek to be Christ centered and guided through prayer.

When planning our acAviAes for the year, we have also considered the Charity Commission's guidance on public benefit and, in parAcular, the supplementary guidance on chariAes for the

advancement of religion. In parAcular, 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 BapAst, Bisley and Holy Trinity, West End.

Achievements and performance

Worship and prayer

the year, which help those across our community connect and receive spiritual nourishment. These range from the BCP Communion service to All Age informal services and Messy Church which takes place in Bisley Village Hall.

Electoral Roll

All are welcome to a_end our regular services. At present there are 92 (2022: 89) 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 relaAng to the holding of personal informaAon,

and the uses to which that informaAon is put, it is criAcal 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 informaAon.

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The average weekly a-endance, counted during October, was 98, 73 adults/25 children (2022: 76, 67adults/9 children). This number included a special outreach Messy Church with a much larger than

normal a-endance of 109 children/ 80 adults).

As well as our regular services, we enable our community to celebrate and thank God at the milestones of their journey through life. Through bapAsm we thank God for the gid 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 2023, 12 bapAsms (2022: 17), 7 weddings (2022: 6), and 10 (2022: 15) 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

Regular maintenance to enhance the fabric of both churches and churchyards has taken place

over the year. Of parAcular note are the

I. electrical surveys and upgrades of sockets and installaAon of USB charge points.

II. Landscaping to expand useable space in Bisley Churchyard for burials and division of field area by new hedge planAng

III. InstallaAon of a large central screen and projector at Holy Trinity Church, with smaller monitors in the chancel area for the choir.

Pastoral care

We currently have four trained Pastoral Assistants who work in this aspect of ministry. They work as a team with the Rector to cover pastoral needs in the parish. This involves visiAng and supporAng the sick in their homes, care homes or hospital and keeping them connected with the life of the parish. They also run monthly and fesAval services in the 3 care homes, and follow up contact and support to those who have been bereaved.

Mission, Evangelism & Outreach

Helping those in need is a demonstraAon of our faith. Over the year we have been acAve in supporAng mission acAviAes both abroad and in our own community. The church supported a variety of chariAes over the year, 3 InternaAonal and 4 naAonal ones, giving a total of over £3K to these causes. Our World Affairs Group (WAGS) has conAnued to support its links with Uganda and held successful events to raise money for their work raising over £1.5K. Our Teas on the Rec iniAaAve, which has become a major form of outreach & support to the local community conAnued its work again this summer. It raised in excess of £13K for a variety of local, naAonal and internaAonal chariAes.

Outreach to our 2 local primary schools is a key part of the ministry here. During 2023, weekly assemblies were conAnued by the team, along with the Rector’s monthly whole school

worship and Godly play sessions once a month. A new aderschool ChrisAan Club, a

collaboraAon between the parish church and the ChrisAan charity ‘Engage’ started up in the Autumn term at Bisley School.

The Local foodbank conAnues to receive considerable help through the church. Church members have been involved providing a premises, trustees, volunteers & other support. 5

Our parish news is distributed monthly to subscribers around the parish. The magazine keeps our parishioners informed of the important ma_ers affecAng our Church and arAcles that help develop our knowledge and trust in Jesus, and frequent invitaAons to ‘come and see’, either through special services or evangelism courses.

Financial review

Total receipts on unrestricted funds were £120,817 (2022: £126,897) of which £61,805 (2022:

£57,099) was unrestricted planned voluntary donaAons, and a further £13,734 (2022: £21,833)

was from Gid Aid. Restricted grants and donaAons of £6,130 were received during the year (2022: £15,508).

During the year, and following discussions with the Diocese and the Charity Commission, a field, which had been bequeathed to the parish in the 16th Century and known as Broachmead,

previously been recorded in the financial accounts of the parish.

£121,636 (2022: £109,924) was spent from unrestricted funds to provide the ChrisAan ministry within the parish, including the contribuAon to the diocesan parish share, which largely provides sApends and housing for diocesan clergy.

according to a formula that is based mainly on a head count of the congregaAons. Net movement in unrestricted funds for the year was an increase of £159,493 (2022:

increase

of £4,020). During the year, the total fund balances increased from £67,494 to £222,854 of which £3,669 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 fluctuaAons in cash flow and to meet emergencies. The balance of the

free reserves at the year-end was £219,186.

It is our policy to invest the majority of our reserves between the CCLA Church of England Investment Fund and the CCLA Church of England Deposit Fund.

Volunteers

We would like to thank all the many volunteers who have conAnued to work so hard throughout this year to make our church the lively and vibrant community it is.

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 RepresentaAon Rules. At Bisley & West End the membership of the PCC consists of the incumbent (our Rector), churchwardens and members elected by those members of the congregaAon who are on the electoral roll of the church. All those who a_end our services are encouraged to register on the Electoral Roll and stand for elecAon to the PCC.

6

The PCC members are responsible for making decisions on all ma_ers 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 Ames during the year, either in person or online, with an average level of a_endance of 76%. Given its wide responsibiliAes the PCC has a number of subcommi_ees,

each deal with a parAcular aspect of parish life. These commi_ees are all

responsible to the PCC and report back to it regularly. AdministraAve informaAon St John the BapAst 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 Ame from 1 January 2023 unAl the date this report was approved are: Ex Officio members: Incumbent: The Reverend Fiona Simon (Chairman) Churchwardens: Alison Clay Paul Hounsham Chris Tew Alison Wainwright Elected members: Jackie Jenkins (Parish Safeguarding Officer) Tim Clay # Chris Perry Pauleene Hamme Peter Fry Jane Moore Lynne O’Regan Charles Whiffin Katy Tanton Kathryn Iyer Stacey Hyde # Sarah Bolton – appointed 23rd April 2023 Wendy Hobson – appointed 23rd April 2023 Mike Reeve – appointed 23rd April 2023 # Deanery Synod RepresentaAve The PCC would like to record its parAcular thanks to the Rector Fiona for her leadership and all she does for us and her support of the Parish and community more widely. Approved by the PCC on 25.04.2024_

Bisley and West End PCC Statement of Financial Activities

For the year ending 31 December 2023

Note
INCOME
Voluntary income
2(a)
Activities for generating funds
2(b)
Income from investments
2(c)
PCC Fees
2(d)
TOTAL INCOME
PARISH EXPENSES
Church Activities
3(a)
Fund raising Costs
3(b)
TOTAL PARISH EXPENSES
NET INCOME BEFORE OTHER
RECOGNISED GAINS AND LOSSES
Depreciation
6
Extraordinary Item
Profit on sale of land
11
Gain/(Loss) on investment assets
upon revaluation
NET MOVEMENT IN FUNDS
BALANCE B/FWD 1 JANUARY
BALANCES C/FWD 31 DECEMBER
Unrestricted
Funds
£
87,722
21,331
2,906
8,858
120,817
121,636
9,562
131,197
(10,380)
(2,161)
169,476
2,557
159,493
59,693
219,186
Restricted
Funds
£
6,130
12,952
0
0
19,082
22,590
624
23,214
(4,132)
0
0
0
(4,132)
7,801
3,669
TOTAL
2023
£
93,852
34,283
2,906
8,858
139,899
144,226
10,186
154,411
(14,512)
(2,161)
169,476
2,557
155,360
67,494
222,854
TOTAL
2022
£
109,700
35,378
1,418
9,693
156,190
137,302
10,765
148,067
8,123
0
0
(3,507)
4,616
62,878
67,494

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

.

Page 1

Bisley and West End PCC Balance Sheet

at 31 December 2023

Notes
FIXED ASSETS
CBF Shares
5
Office Equipment, at net book value
6
Total
CURRENT ASSETS
Cash
7
Other debtors
Accrued Income
8
Total
CURRENT LIABILITIES
Creditors - amounts falling within one year
9
TOTAL ASSETS LESS CURRENT LIABILITIES
TOTAL NET FUNDS
PARISH FUNDS
Accumulated General Fund
Profit and Loss Account
10
2023
£
30,162
15,124
45,286
167,665
0
16,013
183,677
6,109
6,109
222,854
222,854
£
67,494
155,360
222,854
£
2022
£
26,795
0
26,795
22,848
0
26,007
48,855
8,155
8,155
67,494.46
67,494
£
62,878
4,616
67,494
£

Notes to the financial statements

For the Year ending 31 December 2023

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
Fund Raising Events
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
£
61,805
100
13,734
11,083
1,000
0
0
87,722
14,780
1,165
2,860
2,526
21,331
2,493.24
413.16
2,906
8,858
8,858
120,817
Restricted
Funds
£
0
0
0
2,885
2,165
1,080
0
6,130
0
0
12,952
0
12,952
0
0
0
0
19,082
TOTAL
2023
£
61,805
100
13,734
13,968
3,165
1,080
0
93,852
14,780
1,165
15,812
2,526
34,283
2,493
413
2,906
8,858
8,858
139,899
TOTAL
2022
£
65,106
0
21,883
16,924
4,000
1,787
0
109,700
17,768
989
16,622
0
35,378
798
620
1,418
9,693
9,693
156,190

Page 5

PARISH EXPENSES
3(a) Ministry
Diocesan Parish share
Rector
Associate Minister
Heat & Light
Minor Repairs
Upkeep of Services
Churchyards
Lay staff salaries
Messy Church & Youth Work
Local Mission
Parish Office
Professional Fees
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
£
78,217
910
0
7,153
1,465
2,450
738
16,916
1,098
1,391
7,781
0
3,517
0
121,636
0
0
0
0
0
121,636
Unrestricted
Funds
£
9,028
68
0
466
9,562
131,197
Restricted
Funds
£
0
0
0
0
1,450
0
5,175
0
752
0
0
0
0
0
7,377
320
2,748
12,145
0
15,213
22,590
Restricted
Funds
£
0
0
624
0
624
23,214
TOTAL
2023
£
78,217
910
0
7,153
2,915
2,450
5,913
16,916
1,850
1,391
7,781
0
3,517
0
129,013
320
2,748
12,145
0
15,213
144,226
TOTAL
2023
£
9,028
68
624
466
10,186
154,411
TOTAL
2022
£
76,767
541
0
3,299
662
1,547
1,191
17,985
1,214
984
7,595
6,007
3,331
0
121,122
560
4,472
11,148
0
16,180
137,302
TOTAL
2022
£
9,446
0
1,318
0
10,765
148,067

4 (a) Staff

During the year the PCC employed a few organists and a part time parish office administrator. Together these employees equated 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
Increase/(Decrease)in value in the year
Market Value at 31 December
6 Fixed Assets
Cost
Technology equipment
Opening balance
Additions
Closing balance
Depreciation
Technology equipment
Opening balance
Charge for the year
Closing balance
Net Book Value
7 Cash
Current account
Parish Magazine account
Garden Party account
Fabric Fund account
CBF Cash Deposit Savings Fund
Petty Cash - Rectory
Teas on the Rec
Petty Cash - TOTR
8 Accrued Income
Tax refund due on Gift aided donations up to 31 December
9 Liabilities
Amounts falling due in one year.
10 Parish Funds
Accumulated General Fund
As at 31 December 2021
Profit & Loss Account
Balance at 31 December 2022
The Accumulated General Fund comprises:
Restricted Funds
Unrestricted Funds
TOTAL Accumulated General Fund
TOTAL
2023
£
26,795
810
0
2,557
30,162
0
17,285
17,285
0
2,161
2,161
15,124
18,450
3,268
404
3,669
140,223
47
1,565
39
167,665
16,013
6,109
67,494
155,360
222,854
3,669
219,186
222,854
TOTAL
2022
£
29,519
783
0
(3,507)
26,795
0
0
0
0
0
0
0
9,259
2,826
404
7,801
1,194
47
1,277
39
22,848
26,007
8,155
62,878
4,616
67,494
7,801
59,693
67,494

11 Extraordinary Item

In the Will of Isabella Campion, dated 1506, a field near Chobham, known as Broachmead, was left to the parish. During the year, following consultations with the Guildford Diocesan Board of Finance, the field was for £180,250 which, after professional fees associated with the sale, yielded a net gain of £169,476. The field had not previously been recorded in the financial statements of the parish.

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 2023.

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 ofthe 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