## **ST. JAMES CHURCH, BREAM** ## **Annual Report 2021** ## **Aim and purposes** St. James Church Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Canon Chris Maclay, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. ## **Objectivities and Activities** - The PCC is committed to enabling as many people as possible to worship at our church and to become part of our Parish Community at St. James. We seek to serve the community of Bream in a variety of practical ways. We have a particular emphasis on encouraging children and young people from the community to engage and participate in Sunday worship. Our services and worship put faith into practice through prayer and scripture, music and sacrament. - Initiatives / vision for this year include: - 1) To continue to prioritise and resource Youth and Children’s ministry. - 2) To develop and maintain a variety of ministries aimed at combating poverty in all its forms in the community. - 3) To carry out necessary repairs to the church building (following surveyors inspection 2019) - 4) To support mission partners in the Czech Republic, Uganda, UK & Overseas. When planning our activities for the year, the incumbent and the PCC have considered the Commission’s guidance on public benefit and, in particular, the specific 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 from the Bible; and developing knowledge and trust in Jesus. - Provision of pastoral care for people living in the parish, young and old. - Missionary and outreach work in the UK and further afield. To facilitate this work it is important that we maintain the fabric of the Church of St. James and of the Church Centre. ## **Achievements and Performance** ## **Prayer and Worship** _Prayer_ is seen as an essential key to all our outreach and activities at St. James. The Parish Prayer meeting meets once a month in the Church Centre. Prayer also takes place weekly on Wednesdays in the Church building at 7.00am. _Sunday Worship_ seeks to be accessible to all, young and old, regular and newcomers. Morning worship is aimed at all ages, with activities for children (who then go off to their own activities). Evening worship is focused on young people (11-25’s) with a Youth Band leading the worship, and food provided after the service every week. ## **Deanery Synod** Three 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. A report from the Deanery Synod is regularly brought to the PCC. ## **Pastoral Care** Pastoral Care has an important emphasis in the life of St. James with the incumbent and other volunteers visiting the sick and housebound in the village and taking home communion as required. In 2020/21 the PCC agreed to second a member of staff to a number of hours of pastoral work in the community. This is a developing ministry. Care for the bereaved is also an important part of the work at St. James’. ## **Mission and Evangelism** Mission and Evangelism is part of the historic ‘life blood’ of St. James. We support work in the UK – Viney Hill Adventure Centre, Ugly Duckling Company, Teens in Crisis, The Bible Society, The Christian Institute along with work in Uganda, the Czech Republic and other countries. Evangelism and challenge is a regular feature at our guest services around the festivals and a part of our youth and children’s ministry. New ventures established in 2016, Caleb’s Mountain and Linking Lives Forest of Dean continued in 2020. Caleb’s Mountain employs a Children and Families worker to work with ‘at need’ children and families based around the school community. Linking Lives is a befriending scheme combating loneliness and isolation in the Forest of Dean. The Church employs the Linking Lives Coordinator. ## **Bream Church of England School** During the year Bream School converted to an Academy and then joined the Severn Federation Academy Trust (SFAT). This meant that the existing Foundation Governors, appointed by the Church, resigned. A new structure was created where Rev Chris Maclay became a Trustee of SFAT. New people will be appointed in the coming months to enable a local accountability. A team goes into the school weekly with an ‘Open the Book’ presentation and the school comes to the Church building for Christmas and Easter services as well as at Harvest Festival and the end of the summer term. Most of these activities were suspended during the Covid 19 pandemic. The Vicar was able to take some ‘bubbled’ assemblies and material was also supplied to the school online. ## **Ecumenical Relationships** We continue to work with Bream Methodist Church. ## **Safeguarding (Child Protection & Vulnerable Adults)** In consultation with the Diocese of Gloucester this area is taken extremely seriously, with regular training and advice given by the Diocese, and a Child & Vulnerable Adults protection policy formulated for the church. We have a policy of ‘safer recruitment’ for volunteers and staff and DBS checks are made for those who work regularly with children and vulnerable adults. ## **Financial Review** Total receipts on unrestricted funds were £145,821, of which £255 was investment income. Restricted/Designated income of £12,801 including £112 of investment income was also received and is detailed in the Financial Statements. Income from general giving dropped by 14.7%. This was largely the result of a gift day to raise money to pay for our new Children Youth and Family Worker. Total income decreased by 10.63%. We are grateful to Viney Hill Christian Centre for the gift of £1,250 in support of Caleb’s Mountain and Sylvanus Lysons Fund for a grant of £750 in support of Linking Lives.. £129,111 was spent to provide the Christian ministry from St James’s Church, including the contribution to the diocesan parish share which totalled £72,000 for the year and largely provides the stipend, house and pension costs of the incumbent. The sum that the churches in the deanery have to find is based on the actual ministry costs of each parish. St James’s has historically and consistently met the full cost of its ministry as assessed by the diocese, and contributed slightly above this figure, so contributing 'mutual support' to other churches in the diocese. It is the church’s policy to donate approximately 10% of its unrestricted general income, to support Christian mission work in the United Kingdom and overseas. The net result for the year before revaluation of fixed assets was an excess of income over expenditure of £16,710 on unrestricted funds and an excess of expenditure over income of £15,633 on restricted funds. ## **Reserves Policy** The bank balance of £75,883 on unrestricted funds equates to approximately six months unrestricted payments. The current reserves policy states that we should keep 3 months of general expenditure, an extra 1 month of wages plus monies pledges in support of Linking Lives and Caleb’s Mountain in reserve. This is currently in the region of £45,000. However, at the end of 2020 we were aware that work was planned to carry out repairs to the north roof which was nearing the end of its life after approximately 150 years and there was outstanding work to do as a result of our last quinquennial report. (As of September 2021 work to the roof was well under way. This will use up much of the restricted funds and also some of the general bank balance.) A balance of £53,816 held on restricted/designated funds consisted of £28,231 in the Church Building Fund, £18,631 for the work of Caleb’s Mountain and £6,954 for the befriending scheme (Linking Lives). It is our policy to invest funds not required for immediate use with the CBF Church of England Deposit Fund. ## **Volunteers** Our volunteers give much of their time and energy helping out in many of the areas of church life – perhaps 80% of the work and service is done by willing volunteers. Some of these include work with the children, young people and the elderly, working with the local school, buildings, music and many more. Special mention would be to our Church Wardens Matthew Rees and Dave Chappell and our Treasurer Shirley Robinson who has done a wonderful job on the church’s accounts and finances. Also to all the members of the PCC for their valuable contribution to our ministry here at St. James, enabling the church to run smoothly. ## **Structure, governance and management** The method of appointment of PCC members is set out in the Church Representation Rules. At St. James the membership of the PCC consists of the Incumbent, Church Wardens and members elected by those members of the congregation who are on the Electoral Roll of the church. All those who attend our services/members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. Where relevant, staff members are coopted as non-voting members. Decisions that need to be made on matters within the church and the parish itself become the responsibility of the PCC. Part of their role is to decide where the funds of the church are to be distributed. **The full PCC met six times during the year and all meetings were quorate.** ## **Administrative Information** St. James Church is situated in Bream in the Forest of Dean. It is part of the Diocese of Gloucester within the Church of England. The correspondence address is St James’ Church Centre, Coleford Road, Bream, Lydney GL15 6ES. The PCC is a body corporate, PCC Powers Measure 1956, Church Representation Rules 2006. (and a Charity excepted from registration with the Charity Commission.) Ex Officio: Chris Maclay Rhys Phillips Wardens: Matthew Rees Dave Chappell Deanery Synod: Annie Hemsley Lorna Theophilus Bridget Wilks Elected Members: Charlotte Butcher Lucy Crick Phil Down Dick Marchant Jane Simpson Dorothy Haworth Shirley Robinson Andy Ewens Louisa Small-page Mitchell Sergio Nascimento Co-opted Members: Claire Phillips (co-opted as Parish Administrator & Electoral Roll Officer) Barry Stevens (co-opted as Children’s and Family Support Worker) Summary of PCC Report approved at the Annual Church Meeting of April 2021 St James Church, Bream Financial Statements for the year ended 31 December 2020 Statsment of Income and Expenditure for the year ended 31 December 2020 RÈ$trictedl Designated Fund$ Unrestricl*d fvnds Total 2020 Totsl 2019 Noto Incoming Re$ources Donations, legacies and similar incoming resources Luncheon Clublunder Ss Other income genèrated from activitie$ of the church Income Tax ReCove￿d Charitable Trusis Caleb's Mountain Linking Lives New Centre Interest Total Incoming Re$ourc•s 116.538 839 116.538 839 102.314 2,178 6,357 21.832 6,357 23.586 8.821 16,$42 1,754 io 8.956 999 980 112 12,801 8.956 999 980 367 158,622 30,764 12,1SY 2.040 666 175.482 255 145,821 Resources Exponded Parish Share Wages and Expenses Property and Office Costs Mission and Chafily Donations Caleb'5 Mountsin Linking Lives New Church Centre 72,000 22.627 19.944 14.540 72,000 49,161 19,944 14.540 1,275 62S 69.000 57,645 18,357 18,854 1,093 920 1.314 26.534 1.275 625 10 Totsl Exponded Resources 129.111 28.434 167183 Nèt incoming resources b8fore revaluation of flxed assets q6.710 15,633 1.077 8,299 Gain$ and losstrs on rovaluation of fixed assets for the chureh's own usè 19.0441 19,0441 19,3271 Not Movemènt in Fund8 7.666 15.833 7.967 To121 funds brought forward 493.9S2 64,149 SS8.101 Transfer of General Funds to Projects Caleb's Mountain Linking Lives Total funds Carri￿ forward 13.3001 3.300 2,000 53,816 496,318 550,134 St James Church, Bream Financial Statements for the year ended 31 December 2020 Balance Sheet as at 31 December 2020 Rèstrlctedl Designatsd Fund$ Note Unrestricted fund8 Totsl 2020 Total 2019 Fixed As New Church Centre Tangible Assets 402,382 833 402,382 833 410.853 1,406 Totsl Fixed As$ets 403,215 403,215 412,259 Curr9ntA5svts Debtors ar￿ Prgpaymenls Cash at bank 17,570 75,883 1,103 $3,998 18,673 129,881 29,419 118,788 rotsl ¢￿￿ntAS$*ts SS,101 Creditors amounts falling due within one year 350 1,285 1,635 2,365 Net Current As$ets 93.103 $3,816 148.919 145,842 Net Assets 496,318 S3,816 550,134 558.101 om Total Funds 496.318 53.816 550,134 558,101 Totsl funds 496,316 53.816 550,134 558.101 Signed on behalf of the PCC on St James Church, Bream Financial Statements for the year ended 31 December 2020 Accountin Policies 1$ of accounti These accounts have been prepared on the basis of historic c051 (eX￿pt that buildings are shown at market value) in accordancè wth UK ac¢ounling standards and wlh the Charities Aci 1993 In accordance with the Statement of Recommended Practice ISORP 200718r￿ the Charities Act 1993, these accounts have been prepared using the awruals basis ol accounting. There have been no chanoes in accounting policies sincè last year. Accountin Policie Incorning resources a￿ recognised when the church becomes entitÈd to the resour(*s. the members of th& PCC are virtually rtain that they wll receive the resources. and when the monetary value can be measured ￿th sufficÈnt reliability. Grants and donations 8re only recognised when the Church has un¢ontlitional enlillement to the resource$. Incoming rasource$ from tax ￿ClaiMS are Indude¢ in the accounts at the Same tine as the grft lo wh￿￿ they relate. in th8 accoun No fee5 were paid for examining the church's statutory a¢￿VnI$.{2O16.. £nill Tan Assets Fixtures antl fittings are depreciated over S yeafs on a 51raight line basis. Only purthase5 in exr£ss of £1000 are capitalised. BU1￿￿n98 are presented 81 their estimated Current market Val￿ and amortised ovgr a p•riLKI of 50 years Computers aty depreci8led over a period of 4 years Reserves Polic At thè Mar¢h 2020 PCC msating the follwng policy was agr88d.. The Reserves Policy of the PCC of Sl James Bream is that we should hold money lo cover 3 months of general expenditure plus 4 months of wages. Additionally. monies commilled to other proj8cts eg Caleb's Mountain and Linking Live$ should be held In reserve. Expenditure Is expected lo be £12k per month for 2021 lincludin9 wa9e$l bul will be conlinuou81y reviewed. Notes to the accounts Staff Costs and Expens0$ 2020 2019 Staff Wages Staff Expenses Casual 48,7(6 375 55,454 1,816 49,161 57.270 Number of pa¥J employees dunng the year St James Church, Bream Financial Statements for the year ended 31 December 2020 2. Charitable Donations During the year the Church made the followin9 charitable donaiion5- Overseas Hom8 Total Jane and Hsn8 Koebele and farnily IOMI Ugly Duckling Cornpany Bible Soci8ly Sam 8nd Chloe Mutton Teens In Crisis Viney Hill Adventuty Centre Chnstian Institute Turks Works 6.600 6,600 1,000 soo 1.000 1,000 500 500 500 11.600 1,000 500 1,000 1.000 500 500 8.100 3,500 The balance of the fKJure shown at'2. r*lat8S to local mission such a8 lunch club, under S'$. youth and children's work along wth mon*s donated from speciql Co1￿CtIOnS 3. Tangible Fixed Assets Freehold Land & Buildin9S Fixtures & Fittings Totsl 2020 Totsl 2019 ¢)st or Valuatlon Balance brought forward 423,560 14.565 438,125 438,125 Additions Disposal of A$$ets Balance carried forward 423,560 14.565 436,125 438.125 A¢¢urnulatsd Depreciation ealance brought forward 12,707 13.159 25.866 16.539 Depreciation for year 8,471 573 9.044 9.327 Balance ￿rrIed lO￿ard 21,178 13.732 34,910 25,866 Net Book Valu• at 31 December 2019 410,653 1,406 412,2S9 Nel Book Value at 31 D¥Gemb8r 2020 402,382 833 403.215 Restrictedl Designated 4. Debtors and Prepayments Unr8$trictsd Totsl 2020 In¢orne Tax Recoverable- Church Income Tax Recoverable- Linking Lives Income Tax R?covefable Church C&nire Income Tax Recoverable Ca￿b.$ Mouniain 17.570 17,570 105 998 1.103 105 998 18,673 17.570 St James Church, Bream Financial Statements for the year ended 31 December 2020 S. Creditors.. amounts falling due within one year 2020 2019 Mtssion (Charitie8 2nd Generall Diocese- Pastoral Fees WageslExpenses HMRC 85 175 529 507 471 1,387 2.365 1,635 6. Restricted and Designated Funds Movement 2020 Fund Tot312020 2019 Church Building Fund Cakb's Mountsin Linking Lives 28.231 16.631 6,954 27.002 26,771 10,376 1.229 10 13,4221 53,816 64,149 10,334 Abov8 figu￿$ have taken accruals into account 7. Related Party Transactions During the year, a number of payrnenls were mado lo partses ￿lated to the PCC. Rev. Chris Ma¢lay. Vicar and Chairman of tt)e PCC, received payments of £331 12019..10051 as re-imbursement for hs out of pocket expense8 incurred in his activiliès for the Church. It K5 the policy of the PCC lo remburse the Vicar for hi8 Out of pocket expen$es in full. Two full members of the PCC land co-op16d were employees of the ¢hurch. The vicar's wrfe is an employee of the churth a5 sh8 heads up Linking Live$. She 15 not a rnemb&r of the PCC. Similady the wrfe of 8 PCC mernber B also employed by the church as a Children's Youth and Families Worker. 8. Church Building Funds 2020 2019 Opening 8alance DonalionslGran15 Raceived HMRC Gift Aid Accrual Gift Aid Received Interest on Funds Expenditure Cbsing Balance 27,002 980 105 32 112 25,905 2,040 209 28,231 27,002 St James Church, Bream Financial Statements for the year ended 31 December 2020 9. Caleb'$ Mountain 2020 2019 O￿ning Balance Donations Grants Gaff Project Gift Aid Received in¢ Accrual Tfr From PCC GIouc851er CC Accrual from Diocese Expenditure Closing Balance 26,771 6,360 1.250 11.126 9.890 2.500 108 1.844 3.400 1.617 3.300 1,346 12,000 120 163 26,771 22 013 18,631 10. Linkin9 Lives 2020 2019 Opening Balance Tfr from PCC Grants Other Income Gift Aid Accrual Expenditure Closing Balance 10.376 2.000 750 249 2.785 2,OQN) 8,530 3.627 700 17 2D71 10,376 6421 6.954 Restri¢tedl D88ignal8d Funds 11. Movement in Reserves Unrestrictèd fund$ Totsl Reserves at 1 January 2020 Nel gain I1105sI for the year Transfer of Funds Movement in TangibÈ Fixed A558ts 493.952 16.710 15.3001 19,0441 64.149 1156331 5,300 558.101 1,077 19,0441 Resetves at 31 December 2020 496.318 53.816 550.134 Independent examlnerfs report to the trustees of THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JAMES. BREAM. DIOCESE OF GLOUCESTER (Charity number 11338511 I report on the aLrounts of the Twst for the year ended 31st D￿mber 2020. which are set out on pages 1 to 6. Respective responsibilities of trustees arbd examiner The chariws trustees are resp)nsible for the preparation of the aco)unts. The charit￿5 trustees consider that an aLKlit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent ekiminat￿n is needed. It is my responsibility to: • examine the acC￿ntS under S￿l0n 145 of the 2011 Act • to follow the procedures laid d¢y4m in the general Dire¢tb)ns given by the commission under sethn 145{5>(b) of the 2011 Act lo state whether partiCU￿r matters have corne to My attention Basis of independent examinefs report My examination was catried out in accordan￿ with the general Directions grven by the Charity Commission. An examInat￿)n indudes a review of the xcounting records kept by the charFty and a comparison of the accounts presented with th¢)se records. It also indudes consideration of any unusual items or disdosures in the accounts. and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do [￿t provide all the evidence that would be required in an audit and consequenty no opinion is given as to vthether the accounts present a Irue and fair vie* and the repK)rt is limited to those matters set out in the next statement. Independent examinefs statsmfrnt In connection with my examination. no matter has come to my alienlKIn". {1) which gives me reasonable cause to believe that in any mateiial resped the requirements.. . to keep Kcounting records in accordan￿ with section 130 ￿ the 2011 Act and . to prepare wxounts vthich a￿x)rd *ith the al￿￿nting records and comply with the attounting requirements of the 2011 A have not been met or (2} to which. in my opinion. attention sho￿1 be drawn in order to enabk8 a proper understanding of the ac£ounts to be reached Name.. Derek Broom FCCA Relevant prOfe￿On￿ quakfiotion or body: Assolithn of Chartered CertifRd Accountants Address: Fair4¥ays, Lansdcmn Walk, Bream, Lydney, GIOU￿ste1$hlre GL15 6NE Date: V May 2021