ST. JAMES CHURCH, BREAM
Annual Report 2022/2023
Aim and purposes
St. James Church Parochial Church Council (PCC) had the responsibility of co-operating with the incumbent, the Reverend Canon Chris Maclay, and later in the year managing the church within the vacancy led by the wardens and PCC. The purpose was to promote the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Since the Rev. Maclay moved on in the summer of 2022, the PCC has shouldered the full responsibility of continuing, maintaining and developing the whole mission of the Church. We welcomed our new incumbent in the Summer of 2023 – Steve Harrison who now continues to lead the body in promoting the vision of the Church.
Objectivities and Activities
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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:
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1) To continue to prioritise and resource Family, Youth and Children’s ministry, through our Children, Youth and Family workers.
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2) To develop and maintain a variety of ministries aimed at combating poverty in all its forms in the community.
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3) Extension of the previous work with families and the school enabling parents and helping them with specific struggles
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4) To develop the church buildings to make them fit for purpose after facilitating the development of the new Church Center.
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5) 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:
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Worship and prayer; learning from the Bible; and developing knowledge and trust in Jesus.
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Provision of pastoral care for people living in the parish, young and old.
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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, for which there is a plan and sub-committee from the PCC.
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). We have introduced an extra communion service at 9 am once a month.
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. 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. 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’. There is now an extension of the pastoral work through schools and families, extending the role of our Families workers.
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. We are reviewing this giving currently to reflect the vision and needs in the wider Christian community.
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 2021. Caleb’s Mountain has had a break whilst we seek guidance on the future, but seek to link it to our current children’s and families work – this seeks to help parents and children within the community and through the school. 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
Bream School is part of the Severn Federation Academy Trust (SFAT). The new structure means that the incumbent Steve Harrison is part of the governing body, and is seeking to work closely with the school.
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. There was a specific initiative this year where the Church and School worked together celebrating the anniversary of the Church buildings.
Ecumenical Relationships
We continue to work with many of the local churches, with particular links with the youth.
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 £172,138 of which £547 was investment income. Restricted/Designated income of £15,059 including £65 of investment income was also received and is detailed in the Financial Statements. Income from general giving increased by 6.2%. This was largely the result of a gift day to raise money to pay for our new Children Youth and Family Worker. Total income increased by 16.1%. We are grateful to Sylvanus Lysons Fund for a grant of £3,250 in support of Linking Lives, The Langtree Trust for a gift of £500 towards items for the church centre, the Co-op for a grant of £2,000 from their community fund and the the Warnford Trust for a grant of £1,000 to help with the cost of church roof repairs.
£168,776 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 £3,362 on unrestricted funds and an excess of expenditure over income of £14,496 on restricted funds.
Reserves Policy
The bank balance of £5,452 on unrestricted funds equated to slightly less than 5 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. We had an outstanding gift aid claim worth approximately £20k at the year end.
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 co-opted 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: Steve Harrison Rhys Phillips
Wardens: Matthew Rees Dave Chappell
Deanery Synod: Annie Hemsley Sergio Nascimento Bridget Wilks
Elected Members:
Jane Simpson Dorothy Haworth Shirley Robinson Andy Ewens Louisa Small-page Mitchell Sergio Nascimento Cheri do Nascimento Christine Ely Don Ely Glenn Egan
Co-opted Members:
Claire Phillips (co-opted as Parish Administrator & Electoral Roll Officer) Barry Stevens (co-opted as Children’s and Family Support Worker)
St James Church, Bream Financial Statements for the year ended 31 December 2022
Statement of Income and Expenditure for the year ended 31 December 2022
| Note Incoming Resources Donations, legacies and similar incoming resources Luncheon Club/Under 5s Other income generated from activities of the church Income Tax Recovered Charitable Trusts Caleb's Mountain 10 Linking Lives 11 New Centre Interest Sundries 8 Total Incoming Resources Resources Expended Parish Share Wages and Expenses 1 Property and Office Costs Mission and Charity Donations 2 Caleb's Mountain 10 Linking Lives 11 Church Building Repairs Sundries 8 Total Expended Resources Net incoming resources before revaluation of fixed assets Gains andlosses on revaluation of fixed assets for the church's own use 3 Net Movement in Funds Total funds brought forward Transfer of General Funds to Projects Church Building Fund Linking Lives Total funds carried forward |
Unrestricted funds £ 114,628 2,852 9,553 24,971 1,242 547 18,345 172,138 76,500 36,854 11,573 18,473 0 25,376 168,776 3,362 (8,731) (5,369) 473,720 (5,000) (2,000) 461,351 |
Restricted/ Designated Funds £ 0 876 2,000 11,998 120 65 15,059 27,977 1,253 325 29,555 (14,496) 0 (14,496) 22,255 5,000 2,000 14,759 |
Total 2022 £ 114,628 2,852 9,553 25,847 2,000 11,998 120 1,242 612 18,345 187,197 76,500 64,830 11,573 18,473 1,253 325 0 172,955 14,242 (8,731) 5,511 495,975 476,110 |
Total 2021 £ 107,625 892 6,610 22,711 250 14,218 4,162 480 41 0 156,989 72,000 60,168 18,006 15,702 1,394 627 34,207 202,104 (45,115) (9,044) (54,159) |
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St James Church, Bream Financial Statements for the year ended 31 December 2022
Balance Sheet as at 31 December 2022
| Note Fixed Assets New Church Centre Tangible Assets 3 Total Fixed Assets Current Assets Debtors and Prepayments 4 Cash at bank Total Current Assets Creditors: amounts falling due within one year 5 Net Current Assets Net Assets Income Fund Total Funds 11 Total funds |
Unrestricted funds £ 385,440 0 385,440 21,627 54,452 76,079 168 75,911 461,351 461,351 461,351 |
Restricted/ Designated Funds £ 0 0 1,118 13,954 15,072 313 14,759 14,759 14,759 14,759 |
Total 2022 £ 385,440 0 385,440 22,745 68,406 91,151 481 90,670 476,110 476,110 476,110 |
Total 2021 £ 393,911 260 394,171 20,417 85,127 105,544 3,740 101,804 495,975 495,975 495,975 |
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Signed on behalf of the PCC on by:
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St James Church, Bream Financial Statements for the year ended 31 December 2022
Accounting Policies
Basis of accounting
These accounts have been prepared on the basis of historic cost (except that buildings are shown at market value) in accordance with UK accounting standards and with the Charities Act 1993
In accordance with the Statement of Recommended Practice (SORP 2007) and the Charities Act 1993, these accounts have been prepared using the accruals basis of accounting. There have been no changes in accounting policies since last year.
Accounting Policies
Incoming resources are recognised when the church becomes entitled to the resources, the members of the PCC are virtually certain that they will receive the resources, and when the monetary value can be measured with sufficient reliability.
Grants and donations are only recognised when the Church has unconditional entitlement to the resources.
Incoming resources from tax reclaims are included in the accounts at the same time as the gift to which they relate.
Fees for examining the accounts
No fees were paid for examining the church's statutory accounts. (2020:£nil)
Tangible Fixed Assets
Fixtures and fittings are depreciated over 5 years on a straight line basis. Only purchases in excess of £1000 are capitalised. Buildings are presented at their estimated current market value and amortised over a period of 50 years Computers are depreciated over a period of 4 years
The church building does not belong to the PCC though it is their responsibility to maintain it. In 2021 £32503 was spent on repairs to the roof.
Reserves Policy
At the March 2020 PCC meeting the following policy was agreed: The Reserves Policy of the PCC of St James Bream is that we should hold money to cover 3 months of general expenditure plus 4 months of wages. Additionally, monies committed to other projects eg Caleb's Mountain and Linking Lives should be held in reserve. Expenditure is expected to be £12.5k per month for 2022 (including wages) but will be continuously reviewed.
Additionally at the beginning of 2022 it was agreed that, should funds allow, the sum of £5000 per annum wil be transferred to a building fund to offset further major repairs.
Notes to the accounts
1. Staff Costs and Expenses
| Staff Wages Staff Expenses Casual Number of paid employees during the year |
2022 £ 63,785 245 800 64,830 6 |
2021 £ 59,428 565 175 60,168 5 |
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St James Church, Bream Financial Statements for the year ended 31 December 2022
2. Charitable Donations
During the year the Church made the following charitable donations:-
| Jane and Hans Koebele and family (OM) Ugly Duckling Company Bible Society Sam and Chloe Mutton Teens in Crisis Viney Hill Adventure Centre Christian Institute Turkey |
Overseas 6,600 1,000 500 8,100 |
Home 1,000 500 1,000 500 500 3,500 |
Total 6,600 1,000 500 1,000 1,000 500 500 500 11,600 |
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The balance of the figure shown at '2' relates to local mission such as lunch club, under 5's, youth and children's work along with monies donated from special collections.
3. Tangible Fixed Assets
| Cost or Valuation Balance brought forward Additions Disposal of Assets Balance carried forward Accumulated Depreciation Balance brought forward Depreciation for year Balance carried forward Net Book Value at 31 December 2021 Net Book Value at 31 December 2022 4. Debtors and Prepayments Prepaid Denmark Air Fares Income Tax Recoverable - Church Income Tax Recoverable Caleb's Mountain |
Freehold Land & Buildings £ 423,560 0 0 423,560 29,649 8,471 38,120 393,911 385,440 Unrestricted £ 793 20,834 1,118 22,745 |
Fixtures & Fittings £ 14,565 0 0 14,565 14,305 260 14,565 260 0 Restricted/ Designated 0 |
Total 2022 £ 438,125 0 0 438,125 43,954 8,731 52,685 394,171 385,440 Total 2021 £ 19,095 1,322 20,417 |
Total 2021 £ 438,125 0 438,125 34,910 9,044 43,954 |
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St James Church, Bream Financial Statements for the year ended 31 December 2022
5. Creditors: amounts falling due within one year
| Admin Diocese - Pastoral Fees Wages/Expenses HMRC Lunch Club Invoice Retentions on Roof Repairs |
2022 £ 313 168 481 |
2021 £ 12 379 723 922 1,704 3,740 |
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6. Restricted and Designated Funds
| Church Building Fund 9 Caleb's Mountain 10 Linking Lives 11 For Container |
Fund Total 2022 £ 5,065 5,080 2,614 2,000 14,759 |
2021 £ 0 15,363 6,892 0 22,255 |
Movement 2022 5,065 (10,283) (4,278) 2,000 (7,496) |
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Above figures have taken accruals into account The £2000 for the container refers to a grant awarded to us by the Co-op which had not been spent at the year end.
7. Related Party Transactions
During the year, a number of payments were made to parties related to the PCC.
It is the policy of the PCC to reimburse the Vicar for his out of pocket expenses in full. For 2022 no expenses were claimed.
Two full members of the PCC (and two co-opted) were employees of the church.
The vicar's wife was an employee of the church as she headed up Linking Lives. She was not a member of the PCC.
8. Sundry Receipts and Payments
Sundry receipts and payments were considerably larger in 2022 than previous years as they included air fares received and then paid out for the youth trip to Brazil. We also facilitateded utility grants to those in need. The money was paid from the church account and then repaid to us from the Bank Bank who had received a grant for this purpose. These monies were not strictly income of the church.
9. Church Building Funds
| Opening Balance Donations Tfr from Unrestricted Interest on Funds Expenditure Closing Balance |
2022 5,000 65 5,065 |
2021 28,231 480 11 (28,722) 0 |
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St James Church, Bream Financial Statements for the year ended 31 December 2022
| 10. Caleb's Mountain Opening Balance Donations Grants (Sylvanus Lysons) Gift Aid Received Tfr from PCC Schools Work Expenditure Closing Balance 11. Linking Lives Opening Balance Tfr from PCC Grants (Anchor Foundation) Other Income Expenditure Closing Balance 12. Movement in Reserves Reserves at 1 January 2022 Net gain / (loss) for the year Transfer of Funds Movement in Tangible Fixed Assets Reserves at 31 December 2022 |
2022 15,363 5,220 3,250 876 3,528 (23,157) 5,080 2022 6,892 2,000 0 120 (6,398) 2,614 Unrestricted funds £ 473,720 3,362 (7,000) (8,731) 461,351 |
2021 18,631 7,964 3,250 1,571 3,300 3,004 (22,357) 15,363 2021 6,954 2,000 4,000 162 (6,224) 6,892 Restricted/ Designated Funds £ 22,255 (14,496) 7,000 0 14,759 |
Total £ 495,975 (11,134) (8,731) 476,110 |
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