ST. JAMES CHURCH, BREAM
Annual Report 2023/2024
Aim and purposes
St. James Church Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, however we were within vacancy during the early part of 2023, managing the church led by the wardens and PCC. The purpose is to promote the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC 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 – Rev. Stephen Harrison who now continues to lead the body in promoting the vision of the Church.
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 Family, Youth and Children’s ministry, through our Children, Youth and Family workers.
-
2) To develop and maintain a variety of ministries aimed at combating poverty in all its forms in the community. Community Fridge and being part of The Forest Foodbank network of agencies who can facilitate vouchers for those within our Parish is an important part of this work.
-
3) Extension of the previous work with families and the school enabling parents and helping them with specific struggles. The future work of Caleb’s Mountain will strengthen this ministry.
-
4) To continue looking into the development of church buildings to ensure they are fit for purpose.
-
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:
-
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.
Achievements and Performance
Under 5's continues to be a strong community service. We have added an additional day in week, now running Monday and Wednesdays.
Messy Church grows with our local families and local churches volunteering too. Memory Cafe continues to serve our community with vital relationships. Lunch Club also is a popular event held every two weeks.
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. A team of dedicated people pray most weekdays for 2 hours in the morning using the prayer room in the church centre.
Sunday Worship seeks to be accessible to all, young and old, regular and newcomers. Morning worship is aimed at all ages, the children stay in the main service for the early worship session and then move to the church centre for age related activities. We have introduced an extra communion service at 9 am once a month. Once a month we also have a Sunday worship night. CoGs/Small Groups we have a number of groups, meeting in people’s homes, that have committed volunteer leaders. A variety of days and times help us to meet the needs of our congregation and community
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 is important to us at St. James, the incumbent and the pastoral team visit the sick and housebound in the village, taking home communion as needed. 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 local families facilitated by our Children, Youth and Families workers.
Mission and Evangelism
Mission and Evangelism is part of the historic ‘life blood’ of St. James.
We support work in the UK – Teens in Crisis, The Bible Society and Christians Against Poverty 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.
We continue to support Caleb’s Mountain and Linking Lives Forest of Dean. Caleb’s Mountain seeks to help parents and children within the community and through the schools. The plan is to employ our Children, Youth and Families workers in reaching local schools. Linking Lives is a befriending scheme combating loneliness and isolation in the Forest of Dean. The Church employs the Linking Lives Coordinator though this scheme will end in October 2024.
Bream Church of England School
Bream School is part of the Severn Federation Academy Trust (SFAT). The new structure means that the incumbent Stephen Harrison is part of the governing body, along with another of our PCC members.
Our ‘Open the Book’ team visits the school regularly, presenting bible stories in an engaging format. The school visits the Church for Christmas and Easter services as well as at Harvest and to celebrate the end of the summer term.
Ecumenical Relationships
We continue to work with many of the local churches, with particular links with the youth. X-Site being a cross church initiative supported by St James.
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 £157,076 of which £2,574 was investment income. Restricted/Designated income of £16,372 including £232 of investment income was also received and is detailed in the Financial Statements. Income from general giving increased by 0.35%. Total income decreased by 7.93%. We are grateful to the Benefact Trust for a grant of £4,450 in support of Linking Lives and The National Society for a grant of £10,000 in support of Caleb’s Mountain.
£161,530 was spent to provide the Christian ministry from St James’s Church, including the contribution to the diocesan parish share which totalled £76,500 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 expenditure over income of £4,463 on unrestricted funds and an excess of income over expenditure of £5,050 on restricted funds.
Reserves Policy
The reserves policy was changed, by the PCC, during 2023. The bank balance of £75,173 in December 2023 on unrestricted funds equated to slightly more than 5 months unrestricted payments. The current reserves policy states that we should keep 6 weeks’ worth of general expenditure, an extra 10 weeks of wages plus monies pledges in support of Linking Lives and Caleb’s Mountain in reserve. This is currently in the region of £30,000. 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. Without these committed volunteers our Church could not reach our community in the way it does. Their work includes the children, young people of our Church and community, the elderly, the local school, maintenance of our buildings, music and many more. Special mention to our Church Wardens Matthew Rees and Dave Chappell with the appointment of two new Church Wardens in May 2024 Andrew Ewens and Louisa Smallpage-Mitchell and our Treasurer Shirley Robinson. 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.
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:
Stephen Harrison July 2023 onwards
Wardens: Matthew Rees Dave Chappell
May 2024 Andrew Ewens Louisa Smallpage-Mitchell
Deanery Synod: Annie Hemsley Sergio Do Nascimento Bridget Wilks left mid term
Elected Members: Jane Simpson Dorothy Haworth left at end of term Shirley Robinson Louisa Smallpage-Mitchell Cheri do Nascimento Christine Ely left at end of term Don Ely Glenn Egan left August 2024 Lorna Theophilus left at end of term Peter Bean Jonathan Hawken Andrew Ewens Iain Searle Marie Veales left May 2024
Co-opted: Claire Phillips (Church Administrator & Electoral Roll) Barry Stevens (Calebs Mountain & Leadership Team)
St James Church, Bream Financial Statements for the year ended 31 December 2023
Statement of Income and Expenditure for the year ended 31 December 2023
| Note Incoming Resources Donations, legacies and similar incoming resources 8 Luncheon Club/Under 5s Other income generated from activities of the church Income Tax Recovered 8 Charitable Trusts Caleb's Mountain 10 Linking Lives 11 Church Centre Income Interest Sundries 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/Car Park Repairs Sundries 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 Linking Lives Total funds carried forward |
Unrestricted funds £ 115,015 4,100 6,410 24,470 2,773 2,574 1,725 157,067 76,500 36,916 20,526 15,314 11,498 985 161,739 (4,672) (8,715) (13,387) 461,351 (2,000) 445,964 |
Restricted/ Designated Funds £ 0 315 11,260 4,565 232 16,372 8,258 536 351 1,968 11,113 5,259 0 5,259 14,759 2,000 22,018 |
Total 2023 £ 115,015 4,100 6,410 24,785 0 11,260 4,565 2,773 2,806 1,725 173,439 76,500 45,174 20,526 15,314 536 351 13,466 171,867 1,572 (8,715) (7,143) 476,110 467,982 |
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 11,574 18,473 1,253 325 0 172,955 14,242 (8,731) 5,511 |
|---|---|---|---|---|
1
St James Church, Bream Financial Statements for the year ended 31 December 2023
Balance Sheet as at 31 December 2023
| 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 12 Total funds |
Unrestricted funds £ 376,969 3,994 380,963 9,791 74,964 84,755 19,754 65,001 445,964 445,964 445,964 |
Restricted/ Designated Funds £ 0 0 315 23,139 23,454 1,436 22,018 22,018 22,018 22,018 |
Total 2023 £ 376,969 3,994 380,963 10,106 98,103 108,209 21,190 87,019 467,982 467,982 467,982 |
Total 2022 £ 385,440 0 385,440 22,745 68,406 91,151 481 90,670 476,110 476,110 476,110 |
|---|---|---|---|---|
2
St James Church, Bream Financial Statements for the year ended 31 December 2023
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. (2022:£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. We do anticipate that the heating will need an expensive upgrade in the not too distant future
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.
In November 2023 it was decided by the PCC to reduce the reserves to 6 weeks general expenditure with 4 months of wages and other monies commited to remain the same. It was felt that the congregation would not simply stop giving and therefore it was safe to do this.
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. There was no surplus with which to do this at the end of 2023.
Notes to the accounts
1. Staff Costs and Expenses
| Staff Wages Clergy Expenses Casual Number of paid employees during the year |
2023 35,487 448 981 36,916 4 |
2022 £ 63,785 245 800 64,830 6 |
|---|---|---|
3
St James Church, Bream Financial Statements for the year ended 31 December 2023
2. Charitable Donations
During the year the Church made the following charitable donations:-
| Jane and Hans Koebele and family (OM) Bible Society Teens in Crisis Christians Against Poverty Tear Fund Turkey |
Overseas 6,600 1,000 7,600 |
Home 500 1,000 1,000 500 3,000 |
Total 6,600 500 1,000 1,000 500 1,000 10,600 |
|---|---|---|---|
The PCC made the decision to retain £1000 of giving to support people from St James carrying out missionary work. This would predominantly but not exclusively be for youth.
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 2023 Net Book Value at 31 December 2022 4. Debtors and Prepayments Hall Hire Inland Revenue General (inc CYFW) |
Freehold Land & Buildings £ 423,560 0 0 423,560 38,120 8,471 46,591 376,969 385,440 Unrestricted £ 128 9,663 9,791 |
Fixtures & Fittings £ 14,565 4,238 0 18,803 14,565 244 14,809 3,994 0 Restricted/ Designated 315 315 |
Total 2023 £ 438,125 4,238 0 442,363 52,685 8,715 61,400 380,963 385,440 Total 2023 £ 10,106 |
Total 2022 £ 438,125 0 438,125 34,910 9,044 43,954 |
|---|---|---|---|---|
4
St James Church, Bream Financial Statements for the year ended 31 December 2023
5. Creditors: amounts falling due within one year
| Admin Diocese - Pastoral Fees Wages/Expenses (Linking Lives) HMRC Maintenance/Sundries Missionary Giving Lighting For Church Path Car Park Repairs |
2023 £ 279 560 953 483 807 4,000 2,610 11,498 21,190 |
|---|---|
There were a lot more accruals than normal as we were awaiting the invoices for the car park/lighting
6. Restricted and Designated Funds
| Church Building Fund 9 Caleb's Mountain 10 Linking Lives 11 For Container |
Fund Total 2023 £ 3,329 16,119 570 2,000 22,018 |
2022 £ 5,065 5,080 2,614 2,000 14,759 |
Movement 2023 (1,736) 11,039 (2,044) 2,000 9,259 |
|---|---|---|---|
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
It is the policy of the PCC to reimburse the Vicar for his out of pocket expenses in full. 2023:£239 2022:nil
Three full members of the PCC were employed by the church
8. General Income & Gift Aid
Includes £22492 for Children, Youth & Family Workers
9. Church Building Funds
| Opening Balance Expenditure Transfer from Unrestricted Interest on Funds Closing Balance |
2023 5,065 (1,968) 232 3,329 |
2022 5,000 65 5,065 |
|---|---|---|
5
St James Church, Bream Financial Statements for the year ended 31 December 2023
| 10. Caleb's Mountain Opening Balance Donations Grants Gift Aid Received Tfr from PCC Schools Work Expenditure Closing Balance |
2023 5,080 1,260 10,000 315 (536) 16,119 |
2022 15,363 5,220 3,250 876 3,528 (23,157) 5,080 |
|---|---|---|
The grant for 2023 was from the Growing Faith Foundation through the Growing Faith Learning Hub Project. The grant for 2022 was from Sylvanus Lysons.
11. Linking Lives
| 11. Linking Lives Opening Balance Tfr from PCC Grants (Anchor Foundation) Other Income Expenditure Closing Balance 12. Movement in Reserves Reserves at 1 January 2023 Net gain / (loss) for the year Transfer of Funds Movement in Tangible Fixed Assets Reserves at 31 December 2022 |
2023 2,614 2,000 4,450 115 (8,609) 570 Unrestricted funds £ 461,351 (4,672) (2,000) (8,715) 445,964 |
2022 6,892 2,000 0 120 (6,398) 2,614 Restricted/ Designated Funds £ 14,759 5,259 2,000 0 22,018 |
Total £ 476,110 587 (8,715) 467,982 |
|---|---|---|---|
6
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report lo the trusteesl members of THÉ PAKoc.rllfjL cHutr.N OF IN£ ECL5113,¢.A PA RISH F ST On accounts for the year ended 31" December 2023 Charity no (if any) 1133S51 Set out on pages 1 to6 I report to the truslees on my examination of the accounts of the above charity Itthe TTUSt"I for the year ended Responslbllities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Act"). I report in respect of my examination of the Trust's accounts carried out under section 14S of the 2011 Act and in carrying out my 8xamination, I have followed the applicable Directions given by the Charity Commission under section 145(5){bl of the Act. I have cornpleted my examination. I confimi that no material matters have come to my attention (oth8r than that disclosed below.) in connection with the examination which gives me cause to believe that in, any material resp8ct-. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examinerfs statement I havg no concerns and have come across no other matters connection with the examination to which attention should be drawn in order lo enable a proper understanding of th6 accounts to be reached. Please delete the words in the brackets if they do not apply. Signed: Date: Name: Derek Michaél Broom FCCA Relevant professional quaiifi¢ation(s} or body (if any): Chartered Certified Accountant {ACCAI Address: Fairways Lansdown Walk, Bream Gloucestershire GL15 6NE IER October 2018