Frome Deanery Wells Archdeaconry Diocese of Bath and Wells ## **Annual Report** **and** ## **Financial Statements** # **of the** # **Parochial Church Council of the Ecclesiastical Parish of Frome Selwood** _**(Registered Charity number 1133925)**_ **otherwise** ## **Frome St John the Baptist PCC** # **for the year ended** ## **31st December 2021** **Office:** St John’s Parish Office, St John’s Cottage, 1 Church Steps, Frome, Somerset BA11 1PL Website: www.sjfrome.co.uk Email: administrator@sjfrome.co.uk Facebook: FromeStJohntheBaptist Twitter: @ **FromeStJohnBapt** **Incumbent :** The Revd Colin Alsbury, St John’s Vicarage, Vicarage Close, Christchurch Street East, Frome, Somerset BA11 1QL Email: colin.alsbury@btinternet.com **Auditor:** B.O.A. Accountancy Ltd t/as Berkeley Hall Ltd, Unit 2, Southgate, Commerce Park, Frome BA11 2RY **Architect:** George Chedburn, Chedburn Dudley, Glove Factory Studios, Brook Lane, Holt, Bradford on Avon BA14 6RL **Legal advisors:** FDC Law, 21 Bath Street, Frome BA11 1DJ **Bank:** NatWest Bank, 4 Market Place, Frome, Somerset BA11 1AE 1 The Church of St John the Baptist at Frome Selwood is of ancient foundation, being founded as a mission church by St Aldhelm in ad 685. A royal church in its early years, the patronage passed in the middle ages to Cirencester Abbey and then at the reformation into the hands of the Thynne family at Longleat, who delivered the patronage to the Diocese of Bath and Wells (Board of Patronage) in the late 1930s. The benefice of Frome St John is currently held in plurality with that of St Katharine, East Woodlands. ## **Ministry** Vicar: Revd Colin Alsbury MA Readers: Mrs Janet Caudwell MA Ms Ross Frooms ## **Parochial Church Council (PCC)** ## **The role of the PCC** St John’s PCC has the responsibility of co-operating with the incumbent in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical. ## **Charitable status of the PCC** In 2009 the PCC, previously excepted from registration, registered with the Charity Commission, and the registration process was completed in early 2010. 2 ## **Contents** |PCC membership 2021|4| |---|---| |Other PCC ofcers and appointees|4| |Commitees|5| |Collaboratve ministry|5| |Inclusive church|6| |Major Churches Network|6| |PCC funds|7| |Associated and related non-PCC funds|7| |Trusts and bequests in the care of the Incumbent/Churchwardens|7| |Strategy for Mission and Ministry|8| |Statstcs for Mission / Electoral roll informaton|9| |Report on the fabric, ornaments and goods|10| |Report of the proceedings of the Parochial Church Council|11| |Statement of fnancial actvites|12| |Balance sheet|13| |Notes to the fnancial statements|14-16| |Accountng policies|17| |Additonal notes regarding accountng policies|18-19| |Operatonal risk statement: Impact of Covid-19 in 2021 and
beyond|20| |Independent examiner’s report|21| |Property notes|22-23| |Commitee reports|24| |Stewardship report|24| |Bennet Centre (St John’s Church Hall) Project Report|25| |Charity/Trust Funds income and expenditure accounts|26| ## **Mission statement** Our mission and ministry: ## ‘ **Seven whole days, not one in seven’** Cherishing our inheritance of Christian faith and worship, we strive to welcome all and share the joy of the Gospel message in Christ, through concern for the wholeness of individuals and active involvement in community life in all its diversity. 3 ## **PCC Membership 2021** **Clergy:** Revd Colin Alsbury (Vicar, Deanery Synod & Surrogate) **Churchwardens (elected annually):** Mr Neil McCormick Mr Terry Bushell **Deanery Synod Members:** Mrs Lois Bushell (Lay Dean of Frome Deanery, Diocesan Synod, Deanery Synod 2020-23) Ms Ross Frooms (Deanery Synod 2020-23) **PCC members elected until 2022:** Mrs Amanda Crook (PCC 2019-22, PCC Secretary to 31 July 2021) Ms Ross Frooms (PCC 2019-22) Mrs Elaine Gilburt (PCC 2020-22, elected 2020) **PCC members elected until 2023:** Mrs Christine Holland (PCC 2020-23, PCC Treasurer) Mr Neil McCormick (PCC 2020-23) Mrs Kathryn Yeaman (PCC 2020-23) **PCC members elected until 2024:** Mr Peter Connew (PCC 2021-24, Lay Chair of PCC) Mr Brian Essex (PCC 2021-24) Ms Angela Pater (PCC 2021-24, PCC Secretary from 1 August 2021) **Readers (appointed annually):** Mrs Janet Caudwell Ms Ross Frooms _**Note**_ : Within the Frome Town Group Ministry the other incumbents are also entitled to attend and take part in, but not have any vote in, the proceedings of any PCC meeting: Revd Liz Dudley Christ Church & St Mary's Revd Graham Owen Holy Trinity ## **Other PCC officers and appointees** Senior servers Mr Peter Connew Choir leader Mrs Rosemary McCormick Sacristy Mrs Marian Alsbury Tower captains Mr Andy Mead Flower co-ordinator Mrs Elaine Gilburt Hon archive supervisor Vacant (c/o Incumbent) Safeguarding officer Mrs Judith Davies Health & safety issues Mr Brian Essex, succeeding Mr Peter Connew Electoral roll officer Mr Neil McCormick Stewardship Mr Peter Davies & Mrs Judith Davies Magazine editors Mrs Amanda Crook Church administrator Mrs Karolyn Curle 4 ## **Committees** The PCC operates through a number of committees, which meet between full meetings of the PCC. The Vicar is a member of all committees ex-officio. Though most members of committees are also on the PCC, membership of committees is open to persons who are not members of the PCC. ## _**Standing Committee**_ This is the only committee required by law. The Vicar and Churchwardens are ex-officio members, and the PCC appoints a further two members. It has power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. ## _**Worship Committee** (jointly with Woodlands St Katharine)_ This committee co-ordinates the efforts and vision of all those involved in preparing and leading our worship, meeting every couple of months. It makes recommendations to the PCC on any change or development in our pattern of worship. ## _**Social Committee**_ This committee oversees and organises events to build fellowship within the life of the parish. _**Note:**_ The _Restoration Joint Committee_ is not a sub-committee of the PCC alone but forms a partnership with the separate associated registered charity 'Frome St John Restoration Fund'. ## **Collaborative ministry** Frome St John the Baptist and Woodlands St Katharine, as benefices held in plurality and sharing the same incumbent, co-operate through sharing a parish magazine, a worship committee and a safeguarding officer, and through other joint events. Under a Bishop’s direction those qualified to marry in any one of the parishes may marry in either. On 26th September 2018 Bishop’s Council approved a Scheme creating a Joint PCC for the two benefices to which the separate PCCs are delegating a number of areas of responsibility including safeguarding, health & safety and publicity. The parishes of the Frome Town Group are able to collaborate through a Group Council. In order to balance the pastoral care responsibilities of the benefices within the town there is a working agreement in place whereby some parts of Christ Church parish are cared for by Holy Trinity and St John’s. The parish is committed to working with ecumenical partners and hosts a monthly prayer meeting for members of Frome area congregations. The former network of Frome Area Christians Together (FACT) will in due course need to be replaced by a new ecumenical body. The Clergy of the Frome Deanery meet regularly as Clergy Chapter for worship, study and fellowship. By the end of 2021 it had become clear that some significant changes in patterns of clergy deployment will be needed across the Diocese following the financial challenges of the pandemic and it is expected that many serious questions about the reshaping of patterns of ministry will need to be faced during 2022. 5 ## **Inclusive Church** On 27th September 2018 the application by the PCC of Frome St John the Baptist parish church to be recognised as part of Inclusive Church was accepted. Inclusive Church is a network of churches, groups and individuals uniting together around a shared vision: ‘We believe in inclusive Church - church which does not discriminate, on any level, on grounds of economic power, gender, mental health, physical ability, race or sexuality. We believe in Church which welcomes and serves all people in the name of Jesus Christ; which is scripturally faithful; which seeks to proclaim the Gospel afresh for each generation; and which, in the power of the Holy Spirit, allows all people to grasp how wide and long and high and deep is the love of Jesus Christ.’ Further information is available at _https://www.inclusive-church.org/_ ## **Major Churches Network** For many years there was a somewhat self-defined Greater Churches Network where those involved with the more significant churches, in terms of size and heritage, have shared support and areas of common interest. In 2016 a report funded by Historic England and supported by the Church Buildings Council and Heritage Lottery Fund was published which aimed to investigate the problems faced by Major Churches and suggest ways of supporting them. The new national definition of a Major Church includes such factors as its listing grade (I or II*) and its size (over 1000 sqm footprint). Some 300 churches fall into this category nationally, of which Frome St John the Baptist is one of just seven in the Diocese of Bath & Wells. The Church Buildings Council recognise that such Major Churches face issues normally associated with cathedrals, but with parish church-sized resources. Part of the support given to Major Churches will come through assistance in developing a comprehensive Conservation Management Plan. The Greater Churches Network re-formed in 2019 as the Major Churches Network (MCN), with regional meetings being held, in order to support Major Churches in management, mission and ministry. Following limitations on activity during the covid pandemic a relaunch of the Major Churches Network is planned for summer of 2022. 6 ## **PCC funds** Apart from the General Fund, which is unrestricted in use, the following funds are held by the PCC: _Unrestricted funds_ that have been designated: - (a) holding of legacy monies received - (b) administration of the Parish Office and printing accounts. Because of legal changes, from 1st January 2013 payments in respect of Parochial Fees belong to the PCC and DBF (Diocesan Board of Finance), and are managed by the PCC rather than the incumbent. Fees are therefore processed through the PCC accounts. _Restricted funds_ that hold: - (a) monies received or donated for specific support of other charitable bodies - (b) grants and payments received for specified works in the life of the parish - (c) income from and relating to the management of the Bennett Centre – St John's Church Hall. (From 1 Jan 2008 the terms of any letting income for the hall are that it shall be applied first for the maintenance, upkeep and running of the Centre.) ## **Associated or related non-PCC funds** The following funds are not under the control of the PCC but are held for purposes within or connected with the life of the parish of Frome St John: _Frome St John Restoration_ Established by a Trust Deed in July 1986 as the Friends of St John’s, this is a separate registered charity (No 295057) whose objects are ‘the maintenance and repair of the fabric of St John’s Church and its surrounds’. The Trustees of this associated charity are accountable directly to the Charity Commissioners for its funds, and notes of their work do not form part of the PCC Annual Report. Their Annual Meeting was held on 8th May 2022. The report of their Trustees is separately available. _Sacristy Fund_ Under the terms of a bequest from Rose Hunt a capital sum is held by the Diocesan Trustees, and the income is paid to the parish for the upkeep of vestments etc. _‘Vicarage Garden’ Trust fund_ This fund, which arose from the sale of land adjoining the former vicarage garden, is held by the Diocesan Trustees for the benefit of the Church School. ## **Trusts and bequests in the care of the Incumbent/Churchwardens** The following funds are in the care of the Incumbent or the Incumbent and Churchwardens: _Charities Funds_ Byard (Education) , Taunton (Music), T Smith (Alms), Singer (Bennett Services), Leversedge (Fabric), Baily (Clock, Carillon, Bells), Hutchings (Grave & Fabric) _Trust Funds_ W Baily (Bennett Memorial), Via Crucis, Bennett Grave, Foster (Flowers) The accounts of these Trusts and Charities were received at the Annual Meeting of Trustees on 8th March 2022. They are included here on page 26, but for information only. They do not form part of the PCC’s Annual Report. 7 ## **Strategy for Mission and Ministry: ‘Seven Whole Days …’** |**Strategy**|**for Mission and Ministry: ‘Seven Whole Days …’**| |---|---| |**Congregation**|**to grow as a viable, sustainable community of worship, ministry & mission**| |_Worship_|to maintain and develop a rich variety of worship| |_Nurture_|to establish an effective programme of all-age learning and growth| |_Fellowship_|to provide and enjoy regular social events| |_Membership_|to affirm a sense of belonging, encouraging new membership and maintaining
accurate and up to date membership records| |_‘One Holy, Catholic& _
_Apostolic Church_|to draw strength from and contribute to the wider life of the Church| |_Plurality of St John &_
_Woodlands_|to share resources effectively| |_Group Ministry_|to share common policies and vision for the town| |_Frome Area_
_ChristiansTogether_|to grow in mutual fellowship and ministry| |_Deanery / Diocese_|to take an active role in the synodical process| |_Wider Church_|to learn from and support the work of the wider church| ||to give a proportion of our income to support the wider mission and ministry of| |_Mission partnerships_|the Church and to welcome fresh understanding of our calling through learning| ||from the life of the wider church| |**Community**|**to engage actively with the whole life of the community in which we are set**| |_Pastoral care_|to share people’s joys and sorrows and provide appropriate care, support and
guidance| |_Prayer Network_|to hold in prayer all those whose needs are known to us| |_Baptism_|to welcome all who would seek to begin their journey of faith| |_Marriage_|to celebrate mutual love and commitment in marriage| |_Bereavement_|to support people in the time of grief| |**Geographical parish**|**to engage with the ordinary life of the community that live, work or take**
**their leisure within the parish**| |_Resident population_|to reach out in service and witness to the people of the parish| |_Voluntary sector_|to know and be known by those working for the welfare of the local community| |_Business community_|to value the people involved in the local economy,especially at Rogation and
Harvest| |**Education**|**to affirm all involved in the work of education and support individuals of all**
**ages in their learning and personal growth**| |_Church School_|to actively share in and contribute to the life of St John’s School| |_Church as a teaching_|to enable the use of the Church building for school visits and as a place where| |_resource_|learningcan be enriched| |**Heritage**|**to cherish the inheritance which is in our trust and provide as best we can**
**for that inheritance to be maintained and developed**| |_The site & building_|to work creatively with heritage bodies to assure the future of a living site| |_Parish archives_|to work with county archives and others to preserve our unique records| |_Conservation &_
_access_|to keep safe and ensure security of records, including provision of archive quality
copies; to provide reasonable access to records, including provision of copies,
findingaids and indices wherepossible| |**Visitors & tourism**|**to welcome casual visitors and organised visits and enrich the experience**
**of their visit**| |_An open church –_|to maintain a team of volunteers who will be confident in explaining the history,| |_stewarding_|life and mission of the parish| |_Guides & literature_|to provide in accessible form a variety of literature which enrich people’s visit| |**Music & the arts**|**to develop the offering of music and arts within worship and to host**
**appropriate exhibitions and concerts throughout the year**| |_Frome Festival_|to work closely with the Festival organisers in promoting music and the arts| 8 ## **Statistics for Mission** A number of returns are made each year to the Diocese and Church Commissioners regarding membership, attendance and other aspects of church life. Because of the impact of Covid-19, with periods of ‘Lockdown’ and other associated restrictions, many planned services, both regular and in terms of occasional offices, were not able to be held as usual in 2021. At the end of 2021 the core worshipping community at St John's, defined as those who attend worship at least once a month, or would do so if not restricted by health or other reasons comprised 42 individuals, a decrease of 15 on the previous year: |_Children (0-10)_|_Youth (11-17)_|_Adult (18-69)_|_Older (70+)_|_Total_|| |---|---|---|---|---|---| |1|2|18|21|42|In 2021| |1|2|29|25|57|In 2020| The number of baptisms, weddings and funerals were: |_Baptsms_
_2021_
_2020_
Under 1 year
0
2
Age 1-4
1
0
Age 5-10
0
1
Age 11+
0
0
_Total_
_1_
_3_||_Weddings_
_2021_
_2020_
Number of couples
1
0| |---|---|---| |||| |||_Funerals_
_2021_
_2020_
in church
2
3
at crematorium
8
7| The numbers attending Easter, Advent and Christmas services were: |||_Easter Day_|_Communicants_|_Communicants_|_Communicants_|_Atending_||| |---|---|---|---|---|---|---|---|---| |||2021|24|||24||| |||2020|N/A|||N/A||| |||||||||| |_Advent_|_For congregaton &_
_local community_
_For civic_||_and school_||_Christmas_|
_Communicants_||_Atending_| |2021|55||0||2021|33||35| |2020|0||0||2020|27||42| ## **Electoral roll** The number on the church electoral roll for 2021 was 80. 9 ## **Wardens’ report on the fabric, ornaments and goods for 2021** As with last year, 2021 has been affected by the global Coronavirus Pandemic and work done to the fabric been largely minor or temporary, or the completion of work started earlier. The replacement of the rainwater pipe near the south porch was completed as was the stonework at the top of the boiler chimney. The largest item of work was the archaeological investigation under the floor of the nave, made possible by a grant from the St John’s restoration Fund following initial investigation funded by the Culture Recovery Fund for Heritage. This showed evidence of a stone church, probably of the late Saxon period, that existed on the site before the structure built by the Abbot of Cirencester in the late 12th century. More precise dating of material recovered is awaited. A report on this has been placed on the church website. Repairs were made to the gate leading to the Bennett Memorial. Towards the end of the year, two of the figures around the outside of the pulpit were found to have pieces broken off. It is not known how this happened. Also towards the end of the year the nave sanctuary carpet was replaced with a new carpet given in memory of Alan Fone. Wi-Fi has been introduced to the church. A new thurible has been acquired and has been inscribed in memory of Gerry Russell who died recently after many years as a server. Further projects which remain under discussion include: Installation of a Fall Arrest Line System on the roof Improvements to the car parking in the forecourt. _Neil McCormick and Terry Bushell_ _Churchwardens 2021/2022_ 10 ## **Report of the proceedings of the Parochial Church Council in 2021** The PCC held ten meetings in 2021, the first four on Zoom, and including a more strategic ‘nonbusiness’ meeting in October. The year showed some return to normality, with meetings held in person for the PCC and the APCM from May. Standing agenda items at each meeting included Health & Safety, the Net Zero Carbon initiative and Safeguarding. At the strategic meeting in October, members considered the role of the PCC’s mission in ‘Promoting in the parish the whole mission of the Church, pastoral, evangelistic, social, ecumenical’, looking forward to where St John’s may be by the 2030s. It was agreed that the key priorities for the next three-five years were: developing collaboration with other churches, increasing usage of the church space, and maintaining and developing the good standard of pastoral care. Some successful Frome Festival events were held in Church in July, and the Church welcomed over 1000 visitors during the ten-day festival. A church heritage video was completed, funded by the Cultural Heritage Recovery Fund and is available online on the Church website. The PCC was sad to lose Mandy Crook as PCC Secretary at the end of July, after ten years of efficient service, but she continues to be involved in many aspects of church activities. Angela Pater was appointed as Secretary from 1 August. Building work and repairs continued to be supervised by Peter Connew and the Churchwardens throughout the year. See separate Fabric report. Brian Essex kindly took on the role of Health and Safety Officer during the year and continued with regular checks on safety of the building and equipment. The church was successful in achieving a silver Eco Church award accreditation, with thanks due to Elaine Gilburt for managing the process. A report from Somerset Botany Group had been received as part of the Wilder Church initiative; around 130 species had been identified. Regretfully it was decided, because of the COVID-19 pandemic, not to hold a well dressing service, or Spring or Christmas fairs. However, income was received from Red Planet for use of the Church and forecourt for filming of an episode of series 3 of the drama Sanditon. There was one wedding during the year. The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016: it has adopted and works to implement the House of Bishops’ guidance on safeguarding children and vulnerable adults. The PCC has appointed a Parish Safeguarding Officer who can be contacted via email at administrator@sjfrome.co.uk or by post c/o The Parish Office. Further details are available on the website. The Diocese appointed a new Safeguarding Manager during the year, and a Diocesan strategy and policy were in development. There were ongoing discussions at the PCC to improve School governor liaison. There was also discussion towards the end of the year about plans for Woodlands and future parish structures. _Angela Pater, Honorary Secretary_ 11 ## **Statement of financial activities** ## **For the year ended 31 December 2021** 12 Balance Sheet at 31 December 2021 Baptknt K( In￿sh￿l •1 ll D•c•nb•r 2Q21 >) U.37&95 12.172 46 3J77. 75m5. 91.145 74 .2579J 68.332.8Z 11.389.9) 3fk91 4IY) *.121.4S 9&DJ 11.91173 449.85 Iwrndlfflcom. Culwtliff DV¢ry FundfwH•rX• 3J&O) #•LWDw51t 23.79&Jl So￿24.44 44.53&51 41.121. 44.536 51 urntsirtted 3124X.1g 9.41•78 44.53&$1 41.121 AF•rTr*dby ￿ sI￿d*CoMI1*@0ffjwp￿OL￿￿fThWChCr￿TrE￿ rffi9WDJ214Th1slWon15 bEhaL*trf. 13 **Notes to the financial statements for the year ended 31 December 2021** **17** 14 _**continued**_ **Notes to the financial statements** **for the year ended 31 December 2021 (Continued)** **3** 15 _**continued**_ **Notes to the financial statements for the year ended 31 December 2021 (continued)** 16 ## **Appendix to the statement of financial activities** **Accounting policies** The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 together with applicable accounting standards and the Charities SORP. The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. ## **Funds** General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. The accounts 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 affiliation to another body nor those that are informal gatherings of church members. **Incoming resources** _Voluntary income and capital sources_ : (1) Collections are recognised when received by or on behalf of the PCC. (2) Planned giving receivable under covenant is recognised only when received. (3) Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised. (4) Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due. (5) Funds raised by fetes, garden parties and similar events are accounted for gross. (6) Sales of books and magazines from the church bookstall are accounted for gross. _Other ordinary income_ : Rental income from the letting of the church premises is recognised when the rent is due. _Income from investments_ : Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year. _Gains and losses on investments_ : Realised gains and losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December. **Resources used** _Grants:_ Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the PCC. _Activities directly relating to the work of the church:_ The diocesan quota or parish share is accounted for when payable. Any quota unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet. _Prepayments:_ Prepayments below the threshold of £75 and non-recoverable payments less than £100 are generally treated as payment at the time rather than being apportioned over relevant years. **Fixed assets** ## _Consecrated land and buildings and movable church furnishings:_ (1) Consecrated and beneficed property is excluded from the accounts by s.96(2)(a) of the Charities Act 1993. (2) No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the statement of financial activities (SOFA) and separately disclosed. _Other fixtures, fittings and office equipment:_ Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items with a purchase price of £2,500 or less are written off when the asset is acquired. Items that have had no net book value for a clear financial year are retained on the inventory but no longer listed on the accounts. The Bennett Centre depreciation policy was reviewed on 30 November 2021 and provides that a financial reserve be built up by depreciating its capital contents. The depreciation would be calculated on items or group of like items with a purchase price in excess of £300. _Investments:_ Investments are valued at market value at 31 December. ## _Current assets:_ (1) Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. (2) Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank. 17 ## **Additional notes regarding accounting policies** ## **Listed Places of Worship Grant Scheme** Monies recoverable under this scheme have been identified as debtors to the parish until the monies are received. Changed policy includes a risk that not all claimable VAT expenditure will be subject of a grant in compensation. Whilst VAT expended which may be or is the subject of a claim will continue to be shown as debtors there will be a future risk of non receipt. Such non receipt will be shown as a bad debt within the accounts. ## **Employment** Persons employed (e.g. church administrator) and self-employed persons who contract to provide regular services (e.g. organists) have been grouped together for accounting purposes within salaries and honoraria. Such grouping together is of no bearing with regard to their employment status. ## **Reserves policy** A formal reserves policy has been adopted suggesting that a working reserve of unrestricted funds of the order of half the annual parish share plus three to four months other ordinary turnover is vital to sustain sensible cash-flow management. This is reinforced by cash flow modelling of income and expenditure through the year. A further factor in management of reserves is that at 1 Jan a substantial sum of additional reserve (of the order of 20% of projected project cost) is required in years where substantial capital expenditure is planned involving reclaim of VAT under the government Listed Places of Worship grant scheme as the VAT has to be paid first and reclaimed later with some uncertainty now as to whether funds will always be fully recoverable due to changes in government policy. Successive years of running at a deficit exhausted unrestricted reserves, and the PCC is now aiming to operate a balanced budget at all times. For 2021/2022, the reserve figure in line with our policy is £31,500. The PCC will be looking to develop a modest working reserve so that some of the many important or desirable capital works and mission initiatives previously unable to be funded by the general funds of the PCC can be taken forward. ## **Policy documents** Policy documents – including a donations and fundraising policy document adopted in September 2014 – are available for inspection at the Open Door sessions in church (on the second Saturday of every month) or in the parish office. ## **Risk management** The PCC identified the following principal risk categories. The issues arising under these categories are reviewed annually. _**Financial risk** – the most common category of risk and it is possible to measure many non-financial risks in terms of financial impact. Financial risks can be managed through budgets and internal financial procedures as well as strategic business and development plans, and management accounts._ Cash flow management has been tightly managed through the recovery of the past few years and similar controls will remain in place to assure a firmer footing for future development.. _**Reputational risk** – can have an impact on parishes if, for example, unwelcome publicity hinders the mission of the Church._ 18 _**continued**_ _**Statutory and legal requirements** – such as health and safety, employment law, Equality Act, Charities Act, safeguarding (Child Protection and vulnerable adults) and associated matters which could lead to substantial liabilities arising from claims or other legal action._ Continuing vigilance with regard to Safeguarding policy has been an important aspect of work in close collaboration with the Diocesan Safeguarding Officer and other local churches through the Deanery and Frome Area Christians Together. The PCC is committed to and complies with the National Safeguarding policies of the Church of England and those of the Diocese of Bath & Wells which require every PCC to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults (section 5 of the Safeguarding and Clergy Discipline Measure 2016). A Fire Safety risk assessment and plan is in place. The test of ‘reasonable’-ness in the Equalities Act, Disability Discrimination Act and similar duties with regard to Health and Safety clearly requires any organisation to exercise due diligence at all times. We have a responsibility to recognise, plan and implement response to these issues as a priority claim on resources. First Aid provision, emergency procedures, exit routes and related matters need to be regularly reviewed and all sidesmen, stewards and other responsible persons kept up to date in training. New General Data Protection Regulations (GDPR) legislation came into force in 2018 (replacing the Data Protection Act), and the PCC has worked to take on board the implications of this new legislation with the Diocese providing training and support during 2018 so that relevant changes in policies and procedures can be implemented. The PCCs of our parish and our associated parish at Woodlands recommended to their APCMs that a joint Benefice Church Council be established to lead in oversight of statutory and legal requirements that affect them both and that Scheme was approved by Bishops Council in September 2018. _**Operational risk** – relates to threats to the Church’s ability to deliver its objectives due, for example, to damage to the church building._ Steps have been taken to reduce risk in this area in relation to alarm systems, stewarding at times of higher risk, etc. Risk assessment can feel a negative process – it is also an opportunity to define priorities and imagine and develop strategies to overcome deficiencies. 19 ## **Operational risk statement: Impact of Covid-19 in 2021 and beyond** In 2021 the global Covid-19 pandemic continued to provide an unanticipated level of operational risk to all manner of businesses, charities and churches. The loss of ability to function in the normal patterns of worship, fellowship, mission, use of premises etc, has had significant consequences, and it is likely that aspects of ‘normal’ functioning may not fully return until well into 2022 at the earliest. For much of the year gathering for public worship has been significantly restricted. Alternatives were provided using online facilities such as YouTube and Zoom. Such mitigation is only partially effective as there are a number of people without online access and whilst regular emails and postal mailings have been sent out there will be a number of people who will have lost contact with the life of the parish. The pastoral team have made considerable effort to mitigate this by trying to keep in touch with people by phone or otherwise. The provision of occasional offices has been severely affected. Many bereaved families have only been able to hold modest limited services remembering their loved ones; A significant number of couples have had wedding plans thrown into confusion resulting in postponements, or very small ceremonies. Hardly any baptisms have been possible. The consequent impact on the wider network of those who feel St John’s to be ‘their’ church cannot yet be assessed, but some loss of engagement and support seems inevitable. As restrictions have eased a significant number of regular hires of our premises, especially the Bennett Centre, have returned resulting in a return towards more normal levels of income. Most fundraising events have not been able to proceed. Key steps in planning the process of managing the situation and planning ahead for the process of recovery include: - regular reviewing of guidance and risk assessments to enable safe reopening when possible, recognising that both ‘being safe’ and ‘feeling safe’ aren’t the same experience for everybody; - use of Zoom for PCC and other meetings to ensure ongoing effective management; - application for government grants administered by the local authorities in relation to business rated premises (St John’s Cottage); - application to the government’s Culture Recovery Fund for Heritage to fund (between Oct 2020 and June 2021) some ongoing costs, provision of contactless giving facilities, installation of Wi-Fi at St John’s, professional fees relating to improvement of the welcome area at the West End., and the filming of a 360° video of the church allowing virtual visits as well as providing a ‘guide’ to those visiting in person; - Continuing provision of weekly services on Zoom which has allowed a number of folk who would in ‘normal’ times have difficulty attending services to be part of regular worship. Rebuilding of fellowship and community as and when restrictions significantly ease will need to be a priority for the life of the parish. Particular thanks are due to the regular givers whose stewardship giving has remained near constant through this challenging time. _Colin Alsbury, Vicar_ 20 ST J()Ili% -l-klb: B.4VI'l**l' C'IILIRC'II Tr'R().MV P.AR()('HIAI. C"HI'R('H C'()I',N(:IL Rew)n finanLial $￿e￿￿n￿ for the year ¢nd¢d Jill D¢ttmber 2021 W¢13 O A AcwunUyKy V&8 B¥Ykeley ltsll l.irnited of Llnit ? 5outhg41¢. Lomm¢rtc Park. F'rome. rwTort ihai IkgvL ¢&￿ried out CXUWniTlation in u¢rordMn¢e wilh the ChLsrch ALcounliiig Rcgululion5 1998. Ihe regulaii(Ins mddL under Pdrt IV ul. thL ch￿111£.$ tlci l and in accordon¢¢ with wi)" llppliLablL dIfL￿tI￿n￿ g?i¥en b) th¢ chJrity ¢ommis4iunLYS. In LonncL1ion viith this cxJmiEwlion we can conlimi no maitrr I￿8 com¢ to our uiteniii)n which would giv¢ me r¢ason8blc cause to IKli¢v¢ thai in 4rry m8lLriuI A) 'I'hL Council's accounling fL'cords havl nol i*¢n K"¢pi in ￿CordanCe wtth Stttion 41 olthc Lharitics Act 1993 and i*iih atwi'¢ ￿gUI￿10n5. B) 'I'hai the do noi tt¢Lord with those records. c) Th¢ S￿l¢Men1 {?faLYoun￿ whi¢h have prepared on an accntal4 b95is does oi compl> ￿1th any ofthe rc4LiifLYneills. No mallcr hds com¢ Iii my AIILniion whiLh in our opinion ¥hould ￿￿ diKI￿d in the rL'W)rt in order io ¢nablc a propLT underswiding io bc rrd¢h¢d. S A Smith ACA ATII 21 ## **Property notes** ## **Bennett Centre – St John's Church Hall** The Bennett Centre was built in 1854 as a school on land partly the site of the former Grammar School (of Edward VI foundation) and partly land acquired by Vicar Bennett that had been occupied by a number of small poor-quality dwellings. Below the Centre the spring and cistern that lay within the courtyard of those properties remain, evidencing the 18th century ground level. The site is held by the PCC, having been acquired for £5 under a conveyance of 19th May 1961, and is subject to a reversion clause should it cease to be used as a Church Hall or for church purposes. The book value to the PCC of the property is therefore limited to the sum of £5. The Centre has been significantly improved over recent years with two of three intended phases of works now effectively complete. ## **Churchyard and Curtilage** The ancient churchyard included the western half of the present nave and part of the present forecourt. The visible churchyard was officially closed for burials by Order in Privy Council in 1854 and the southern area substantially re-landscaped at that time. Somewhat irregularly, burials resumed and continued until the mid-20th century. The present-day care and maintenance of the (walled) churchyard, including trees, is the responsibility of the Mendip District Council, although the PCC remains responsible for the structure of the Via Crucis. Interment of ashes within the churchyard is allowed within the area along the eastern edge of the main churchyard and the PCC has worked through the DAC (Diocesan Advisory Committee) to remove the restriction that has been in place for some 30 years or so that such interments could not be marked in situ with memorial slabs. ## **Via Crucis** The extension of the churchyard to include the Via Crucis in the 1860s is the subject of a memorandum of Agreement dated 25th of September 1856 between the then Marquess of Bath and the then Vicar and Churchwardens. The Via Crucis is Listed in its own right, and structural repair work has qualified for the LPWG Scheme. The steps in this area have been repaired by Mendip District Council working with Somerset County Council, and occasional services of 'Stations of the Cross' are now held at the Via Crucis. ## **Blindhouse** The ‘Blindhouse’ in the corner of the southern churchyard appears to have been relocated to its position where what was Twattle Alley met Church Lane (as Blindhouse Lane was formerly known) in 1798. The re-ordered churchyard was consecrated in 1801 by the then Bishop of Bristol. ## **Forecourt** The forecourt as now seen was formed in about 1818 when Bath Street was cut. It includes an area of the old churchyard and land formerly parochial glebe and other properties belonging to the Vicar and Churchwardens. It was cleared on the north side between 1815 and 1818 and on the south side between 1826 and 1837. Somerset County Council maintains the highway through the forecourt under a licence agreement, and a further agreement from 1848 allows the owners of 8 Bath Street access to the rear of their property through the forecourt area. ## **Church Cottage** The Cottage site was conveyed to the Vicar and Churchwardens from the Longleat Estate, and since its use as the Verger’s residence, it has been let in all or part to a variety of bodies. It has been managed by the PCC on behalf of the Vicar and Churchwardens and currently provides office space including our own parish office, and some storage. The PCC authorised significant works including _Continued_ 22 rewiring and relocation of the toilet in early 2019 ready for new users (Focus Counselling) to move in. ## **Church School** The school site is formed from a total of six parcels of land originally the site of the Rectorial Manor House and Tithe Barn of Frome and now vested in the Diocesan Board of Trustees as holding trustees on behalf of the owners, the Vicar and Churchwardens. One parcel is held under the School sites act for educational purposes having been given by the Lamb Brewery in 1932, but the remainder were purchased at various dates from 1910 to 1918 and in 1939 and are all held for general church purposes. ## **Chancel repair liability** By October 2013 all liability for Chancel Repair should be registered at the Land Registry as any land related liability remaining unregistered at that date will cease upon the next conveyance of that land. Anciently the responsibility fell to Cirencester Abbey and was accepted by Longleat when they acquired the Rectory of Frome in the 16th century. Though Longleat is described as ‘impropriate Rector’ in the 1936 Tithe Act documentation, there is some lack of clarity concerning liability for Chancel Repair as it attached to the Rectorial Glebe of the parish and other properties listed in the relevant Schedule of Ascertainments. A lengthy and thorough period of investigations has revealed that the lands described as Rectorial Glebe in 1840 known as ‘Hewish’ near the present Frome station were acquired by the Wilts, Somerset and Weymouth Railway about 1846, and that area of land is now fragmented into a considerable number of separate ownerships. A copy of the Schedule of Ascertainments has also been obtained from the National Archives, and it lists several hundred parcels of land as having a proportionate liability. Many of these parcels have since that date been divided into further smaller parcels as development has taken place in the area. In the light of guidance received through the Diocese and Church Commissioners, and following research as to the number of properties listed in the relevant Schedule of Ascertainments, the PCC decided in 2012 that no registration against properties in respect of Chancel Repair Liability will be made. This decision has been made bearing in mind the administrative burden involved in identifying the many hundreds of properties that would be involved, the legal and other costs that would be incurred both in registration and in any future enforcement of the liability, and the reputational risk and pastoral consequences of registration against a substantial proportion of properties in the parish. ## **Christ Church Churchyard** The northern extension to the churchyard at Christ Church was originally conveyed to the parish of Frome St John the Baptist, and details of current title are awaiting clarification. ## **Mary Baily Playing Field** Although this field is vested in other parties and managed by the Town Council for recreational use by children, there is a clause in Mary Baily’s will specifying that upon any breach of the trust upon which the land is held it will then be given over to the Vicar and Churchwardens of Frome St John the Baptist with power of sale and any such proceeds to be held for the general purposes of the parish. 23 ## **Committee reports** ## **St John’s and St Katharine’s Worship Committee** It has been good to meet together to plan our worship in church. In fact we have met rather more frequently than usual, planning a little way ahead, but leaving major decisions (especially about Christmas and Easter) until nearer the time. Gradually our choirs have returned; some aspects of worship have been modified. Early morning and mid-week Holy Communion services at St John’s have re-appeared in a limited way. It is proposed that the administration of the Chalice be restored on Easter Day, for those who wish to receive wine. We clearly have a Zoom congregation: those who have chosen not to return to the church building, and others who join on an ad hoc basis. Therefore we will continue to plan our worship on-line and in church. The valiant efforts of all those who lead and contribute to our worship in so many ways (including some members of St John’s congregation who have begun to take responsibility for some non Eucharistic services) is gratefully acknowledged. _Janet Caudwell_ ## **St John’s Social Committee** Once again, the Social Committee which was at the centre of hospitality at St John’s has not been active. Our fortnightly Parish Lunches and monthly ‘Tea Time at St John’s’, together with other occasional activities (Harvest Supper/Christmas Lunch), have not taken place as Covid measures remain in place. Coffee has now reappeared (instigated by members of the congregation) following the main Sunday Service and some refreshments are being cautiously planned as part of an Easter Day service and a Spring Fair. _Janet Caudwell_ ## **St John’s Pastoral Team** We have continued to keep in touch, mainly via email and telephone. Each of the group has a list of members of the congregation. In this way we aim to keep in touch with everybody, especially when some people have not returned to church following the pandemic. Christmas cards, Palm Crosses, Mothering Sunday bunches and other greetings are delivered to people on our ‘list’. Information is shared within the group and sometimes on the prayer list on the pew sheet. There are a number of St John’s folk who still receive the weekly communications and the magazine, and join in the Sunday Zoom services. These we hope, still feel part of St John’s family. _Janet Caudwell_ ## **Stewardship report** Once again, we have had another year when very little has been normal for church congregations. Luckily we have been able to have services in church which many parishioners have been able to attend, but even these have to be adapted to fit in with the rules. Thank you to all of you who have donated regularly to our income. Sadly we have lost several members during the year and others have had to revise their giving depending on personal circumstances. This means that total income is down about 8%. Hopefully we will be able to have some fundraising events this year which will help. Thank you to all of you for your continued support Mandy Crook is about to take over as Stewardship Treasurer – maybe she will be able to give a more optimistic report next year. _Judith Davies, Stewardship treasurer_ 24 ## **Bennett Centre (St John’s Church Hall) Report** 2021 started in lockdown with restrictions lifted in April. All bookings at the Bennett Centre were cancelled with the exception of the Frome Food Hub. The conclusion to last year’s report referred to a third party expressing an interest in hiring the cloisters for three years and funding building work which potentially would give us a new entrance at the side of the building with disabled access, new windows and entrance doors in the cloister. Setting aside the car park, this would leave just the internal disabled lift to finish. Before Christmas 2020 we held two very positive meetings with them and we were hoping for progress in the New Year. COVID did not help the situation but they were very slow in responding to our messages. Eventually a reply came to us, apologising but also adding that there was a new CEO and major structural changes happening within the Charity. Following this we have not heard any more. At the time it seemed too good to be true, well maybe it was. Along similar lines the question of lowering the car park seemed to hit a brick wall with Mendip District Council, who were busy with COVID and proposed changes to the way local government was going to be run in the future for Somerset. Until the latter is resolved, this issue will be very much on the back burner. We opened for hirers when lockdown measures eased, somewhat in the dark as to whether anyone would return or potential new customers would emerge. Within weeks we were pleasantly surprised as many familiar faces returned to the centre and week by week more enquires were being sent to Janet. By summer things were getting very busy again and we were accommodating a wide range of activities for all age groups both within Frome and the surrounding area. This growth in bookings continued as we headed towards the end of the year. Janet receives on average 5 to 6 enquiries every day. If we continue like this, barring any further lockdowns, it could be a promising year ahead. Let's wait and see. With this in mind we will be concentrating on fundraising next year, renewing contact with the Diocese with regard to this (again they have been understandably preoccupied with COVID) as well as trying to accommodate as many hirers as possible. _David Daniels, Management Committee, Bennett Centre_ 25 ## **Charity/Trust funds Income and expenditure accounts 2021** ## _Notes:_ _1. For information only – these do not form part of the PCC’s annual report._ _2. Some of the Trusts and Charities result from the merging of a number of smaller old Trusts and Charities and the descriptive wording relating to purpose for which held is indicative rather than being a full statement of the purposes for which the relevant funds may be applied._ 26