The Parochial Church Council of St Andrew's, Congresbury with Puxton & Hewish StAnne's End of Year Financial Statements Year ending 31 December 2021 Charity Commission Number 1134086 Parochial Chzlrch Council ofSI Andrew s, Congresh￿Y Annual Report andAccounls 2021 CONTENTS Trustees. Report on Finances................................................................................ .... Aim and Purpose........................................................................................................ Administrative Infomation............................................................................. Structure, Governance and Management................................................................... Committees.................................................................................................... ........... PCC Meetings............................................................................................................. Independent Examinerfs Report................................................................................. Statement of Financial Activff(ies................................................................................. Balance Sheet.......................................................................................................... 10 Fund Movement by Type..........................................................................................11 Notes to the Financial Statements l Treasurerfs Report 1 Accounting Policies............................................................................. .13 2 Fixed Assets........................................................................................ .14 3 Notes on Expenditure............................................................. .14 4 Creditors......................................................................................................... 14 5 Debtors........................................................................................................... 14 6 Friends of StAndrews Church.......................................................................15 Page I Parochial Church Council ofst Andrew's, Congresbury Annual Report andAccount$ 2021 TRUSTEES, REPORT ON FINANCES: As all are aware, 2020 and 2021 were marked by the pandemic of Covid-19 viws (March 2020 onwards). Lockdowns over this pericxj had a significant impact on the economy, both nationally and locally. Easing of restrictions began to take place in March of 2021, with further steps taken in April and May. Throughout each of these stages we continued hO￿ing a Sunday Service each week offering online only services when physical se￿iCeS were not pemiitted. Once restrictions ea*d we again offered a hybrid Servi￿ with many meeting on- site in Church physically along with simultaneous online transmission using technology. Regardless of our form of Sunday sen11￿, our average monthly income remained stable at about the level established during 2020. As during 2020, there were many who did much for both other Church members and for those in the wider communty during the year while substantial need continued. Although this ccmnmitment of time and energy had no significant financial implication. we owe a huge debt of gratitude to all those who worked faithfully throughout this time, offering the vital practical support and care that was needed by many. Thank you. On a financial level, areas that were impacted significantly during the year due to the Covid-19 pandemic which began in the previous year in March 2020 are as follows.. Overall finan￿$ raised by regular giving from donors dropped considerably during 2020. This was due to the signtficant number of donations made prior to the pandemic made by those who put 'money on the plate, or who used the 'envelope scheme, popular as it is amongst older members of the Church. Neither of these methods of raising finan￿ could be utilised during much of this accounting year although previous efforts by the Treasurer and others to encourage people to transfer their regular giving to standing order, etc. did help to offset this. The major financial OLrtgoing of any Anglican Church is the amount paid throughout the year to the DI0￿Se to cover salaries of clergy plus other costs. For the year 2021 this figure was set by Ihe DI0￿Se of Bath and Wells for St Andrews to be £62,426 which was slightly lower than 2020. Even with a substantial reduction in Parish Share offered by the DI0￿Se toward 2020 Parish Share, we were lefl with a shortfall of £14,973 for that year. Our intention was to repay these arrears over a four-year period, but found during 2021 that ff( was not possible for us to meet that goal as well as satisfying our 2021 set contribution. In discussions with the DI0￿Se accounting teatn we were advise(I to focus on the 2021 amount and were relieved of the obligation of repaying the 2020 as tt had already been written off on Diocesan accounts. By applying payments we had made during the year toward the arrears to the 2021 total due and essentially exhausting our meagre reserves, we managed to fulfil the 2021 Parish Share in full. Vine Counselling. an independent major user of the Refectory building, which is owned by the PCC, were also unable to meet physically duiing the time of the pandemic, and therefore the Church did not r￿1ve one of tts key forms of Page 2 Parochial Church Council ofSI Andrew s, Congresbury Annual Report andAccounls 2021 regular income to help offset the costs of running the Refectory during 2020, such as insuran￿. upkeep, etc. Some of the costs of utilities for the Rectory, such as electricity, etc. were also therefore reduced as an expenditure during 2020. 2021 saw an increase in demand on Vine Counselling's servI￿s. We negotiated increased usage of the Refectory by them during the year, more than tripling income to the PCC from letting the building to them. Greater costs related to the use of the building were more than compensated for by the increased income. A major administrative cost is printing. While we recognise that the Parish Magazine, called Wiewpoint," is an important channel of physical paper communication with the wider Church as well as the wider communty, production was suspended during the pandemic because of the inabilty to deliver physically door to door. This reduced considerably the cost of using the photocopier and paper, etc. but it also meant a loss of advertising income that is used to help offset those and other costs. Discussions reviewing the way fO￿ard for Viewpoint are ongoing, as are those relating to the continuation of our Prayer Diary. These projects have a significant impact on our printer usage and it is necessary to determine their future in order to pursue the lease or purchase of a new printer as the lease on our current machine has expired. We continue with the existing printer on a quarter-ti>quarter basis while these discussions happen. We plan to investigate replacing the printer wrth a more cost*ffective option. Apart from the expected increases in uhltties and other running costs due to the reopening of our buildings, the only other expendrture of any note is £1.500 spent for necessary repairs to the Refectory toilets, replacing of the gas meter cupboard in the Church drive, and the relaying of tarmac on the Church path due to Subsiden￿ and nomial wear. Only minimal repairs to the fabric of the Church were needed lo be carried out during 2021, and most of these were small jobs done by church members voluntarily and at times bearing no cost. Our gratttude is extended to those that have perfomied these tasks on our behalf. Our finance team, consisting of Mr Bob Mitchell as the Treasurer of St Andrew's, Banwell and myself as Treasurer of St Andrew's. Congresbury, have continued to work together on the accounts of both the local Church (the remFt of this report) and its part within the New Creation group of Churches, which covers salary costs for staff. etc. Maintaining the accounts and the economy of the Churches together with the separate New Creation charity has at times been a daunting prospect during challenging times and our thanks go to the members of both PCCS, New Creation stsff and the Diocesan accounting department staff for their encouragement, support and patien￿ throughout the year. We are On￿ again very grateful to Mr David Seabright for acting as our Independent Examiner, for sharing his years of experience and expertise, and for all his constructive advi￿. 2021 followed a year that was almost without precedent and the long-tem implications of the pandemic remain somewhat unclear, positively and negatively, in terms of finances. These implications will Gontinue to b¢ assessed over the Page 3 Parochial Church Council ofSI AndreTrv's. Congresbury Annual Report andAccounls 2021 coming months and years to find and forge a new way forward for the continued faithfulness and missional growth of the Church. It is clearthat the way the Church looks and moves into the future will likely develop over time as we seek to reach and seNe not only our members, but also the wider community. We are aware that change is unsettling for all COn￿med, so try to remember that the One we ultimately serve remains Ihe same yesterday, and t(MJay, and forever" (Hebrews Our thoughts and our prayers remain with all those who have suffered losses during the pandemic, whether those losses be the lives of loved ones, livelihood, personal illness. or any other damages to their INes, and those that we know who, even at this time, continue to struggle day to day. May our prayers and our place in our communty help in some small way to heal the wounds. Beth Ashton-Hilton (PCC Treasurer) Page 4 Parochial Church Council ofSI Andrew s, Congresbury Anmial Report andAecounls 2021 AIM and PURPOSE St Andrew's Church is a charity wrthin the Church of England Locking deanery which is part ofthe diocese of Bath and Wells. comprising the Parish of StAndrew's Congresbury wth Puxton and Hewish St Anne's. The charity is registered with the Charity Commission. The Parochial Church Council has the responsibility of ccH)peration with the incumbent. in promoting in this Parish. the whole mission of the Church- pastoral, evangelical, spiritual, social and ecumenical. It also has Maintenan￿ responsibilities, not only for the Church, but also for the Refectory. ADMINISTRATIVE INFORMATION Location: Station Road Congresbury corresponden￿ address: St Andrew's Church Office Station Road Congresbury Bristol BS49 5BN Charity Commission Registration Number: 1134086 Page 5 Parochial Church Council ofSI Andrew's, Congresbury Annual Reporl andAccounts 2021 STRUCTURE GOVERNANCE and MANAGEMENT Members of the Parochial Church Council are either ex-officio or elected by the Annual Parochial Church Meeting in accordan￿ with the Church Representation Rules. During the year, the following s8rved as members of the PCC.. Incumbent Rev Matthew Thomson Chair Associate Priest Rev Dr Howard Worsley (From Jan 2017) Wardens Mrs Sonya Stocker Mrs Ruth Wratten (From APCM 2018) (From APCM 2019) Assistant Wardens Mrs Rosemary Bailey Mrs Lynda Fell (From APCM 2017) (From APCM 2017) Secretary Mr David Ashton-Hilton (From APCM 2019) Treasurer Mrs Beth Ashton-Hilton (From May 2020) Diocesan Synod Mr DavKI Ashton-Hilton (From Nov 2012) Deanery Synod Mrs Ruth Wratten Vacant (From APCM 2017) Elected Members Mr Christopher Foulkes (From APCM 2020) Mrs Margaret Hamilton (From APCM 2020) Mr David Hares Representing Puxton & Hewish {Co-OPted Nov 2019) (From APCM 2018) (From APCM 2020) (From APCM 2018) (From APCM 2020) Mr Derek Parrett Mrs Pauline Patch Miss Gemma Stocker Mrs Frances Urwin Ex-officio Members Mrs Kay Friend Mr David Ketnp Lay Reader Lay Reader Page 6 Parochial Church Council ofSI Andrew s, Congresbury A￿m￿l RepoTt apdAccount5 2021 COMMITTEES a) Standin Committee: This is the onty committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any diredion given by the Council. Its membership consists of Incumbent, Churchwardens, Assistant Wardens, Secretary, and Treasurer. b) Finan￿ Sub-commtttee: Reports to PCC., has oversight of financial matters. Chaired by the Treasurer. c) Extemal Givin giving budget. Sub-committee: Reports to PCC; has oversight of extemal d) Fundraisin Sub-commtttee.. Reports to PCC; responsible for co- ordinating fundraising. Inacttve from May 2013. e) Health & Safe Sub-committee: a. In the absence of a Health & Safety Offi￿r, the Standing Committee acts as the Health & Safety Sub-committee. b. The PCC as a whole maintains responsibility for all Health & Safety issues. c. Mr Thomas O'Dowd is our nominated first alder. d. Accidents are to be reported to the Church Administrator who monitors the first aid book. e. The asbestos register is available for review upon request. f. Risk Assessments are completed for every event. g. The PCC is to ensure that all contractors have their own H&S policy and appropriate insuran￿. h. The PCC is to ensure that all events NOT sponsored by the PCC have their own Public Liabilty insurance. i. Our full poli￿eS related to Hearth & Safety, Risk and Lone Workers are available upon request. P.C.C. MEETINGS Due to the Covid-19 pandemic and much of the year being spent under social distancing limitations for meetings. the full PCC met on four occasions during the year. Additionally. five unofficial meetings were held jointly wtth the PCC of St Andrews Banwell. Any business at the joint meetings requiring PCC approval was voted upon by the separate legal bodies. All meetings were held via Zoom or physically with a Zoom option and were quorate. Page 7 Parochial Church Council ofStAndrew's. Congresbury Annual Report andAccounts 2021 INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST ANDREWS. CONGRESBURY WITH PUXTON AND HEWISH ST ANNE'S I report on the accounts of St Andrew's, Congresbury with Puxton and Hewish St Anne's for the year ended 31 December 2021. which are set out on pages g to 15. Respective Responsibilities of Trustses and Examiner The PCC of St Andrew's. Congresbury wtth Puxton and Hewish St Anne's are responsible for the preparation of the accounts. The PCC consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibilty to-. examine the accounts under section 145 of the 2011 Act; follow the prO￿dureS laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act" and state whether particular matters have come to my attention. Basis of Independent Examinerfs Report My examination was carried out in accordan￿ with the general Directions given by the Charity Commission. An examination includes a review of the accounting records and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the members of the PCC as Trustees conceming any such matters. The procedures undertaken do not provide all the eviden￿ that would be required in an audit, and consequently no opinion is given as to whether the accounts present a Yrue and fair view" and the report is limtted to those matters set out in the statement below. Independent Examiner's Statement In connection with my examination. no matter has come to my attention.. (i) which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and comply with the accountirKJ requirements of the 2011 Act have not been met or to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached. David E. Seabright Date.. ioz Page 8 Parochial Church Council ofSI Andrew s, Congresbury Anm￿l Report andAccount5 2021 Statement of Flnancial Activities Unrestrlct•d Re¥lJi¢t¢d funds funds Total funds Prior year total funds Income and endowments from: Donations and legaaes Income from charitable acb"vrb"es Other trading adivilies Investments Other irtome Total income 91.285 3,297 6,897 92,940 3.876 7.017 1.391 18.091 123,316 97,099 2,805 3,113 1.608 20,942 125,567 579 120 1.357 10,188 13,900 7,gJ2 109,416 Expendlture on: Expenditure on charitable act￿lt￿$ Other expenditure Support costs Total èxpenditure 116.971 169 762 117.903 8.641 6,966 500 16,108 125,613 7.135 1.262 134.011 102.240 13,269 1,558 117.067 Net income I lexpenditurnl 18,487} {2,207) 110,6941 8,500 Transfers Gross transfers beh¥een funds- in Gross transfers between fund$- o Net income I lexpendliurnl 1,6 609 {1.12fj) 2,300 2,3(X) 110.6941 14,844 14,844 8,500 1,6 19.568) other recognSsed gaSns I losses Gains I losses on inveStr￿1 assels Net movement in funds 2.983 1.836 1,332 9,832 19,5681 17,7311 Totsl funds brought forrtard 77,7(YJ 91A78 169,179 1S9.346 Total fund8 carried forward 68.132 93,314 161,447 169.179 Page 9 Parochial Church Council ofSI Apmfrew s. Congresbwy Artn1￿1 Report andAccounls 202] Balance sheet 2021 Fixed as%ts [2] Tangible assets Heritage assets 47.982 1.956 23.675 73.614 51.037 1.956 20.712 T3,705 Debtors1S1 Cash at bank and in hand 4.436 71.061 75897 7,614 86,535 94.149 CurrentAssets and LialAIItI88 Cr8ditOts141 7.999 N•t tun*rrtassÈts less curr•rrt liabilltlos 67.498 87.088 Long Tqrm Ass•ts and L(abllltfjes Amounts falling dutr after rrK)re than ore year A$￿ts Debtors ISJ Liabilities C￿drt0rs14l 41.684 41.684 21.3r 33,3 Totsl netassetsless liabilifies 161A95 109.177 Unrestnded Designated Reslncted Funds ofthe church 1.913 66.218 93.364 11.668 f*,031 91,472 169171 We approve the financial infomiation which comprises the Statement of Financial Activities, Balan￿ Sheet and the related notes. We acknowledge our responsibility for the financial infomiation, including the appropriateness of the accounting basis. and for providing David E. Seabright wrth all information and explanations necessary for the compilation of the independent examination. r-(aaL_ Matthew Thomson Chairman. on behaff ofthe PCC Date.. Zo2L Page JO Parochial Church Council ofStAndrew's: Congresbury Annual Reporr andAccowtss 2021 Fund movement by type Or*ning IrK(ffilNJ i*ing Tr￿ley$ GaIr￿105585 Bullt11ng- Building fvnd Restr￿ed Sub-total for8uilding CloslrKJ 155 155 155 ChurchDTV- Church Drive luN1 Designated Sub-total for ChurchDrv 3.496 01sGretion-V6cafs Dl8crnlonar Designated ReStr￿ted su￿10￿1 for Dls¢retron 4,157 4,167 ion 1.1 62 1321 Feeoryan. FfjeS-0rgar￿t RestrI￿ed sub.total for Feeorgan 265 FeeStipend- Fqes-stipend Restricièd Sub-total for Feosvpend 5.678 5.807 Gen•ral- Gpneral fund Unrestricted Sub.tOtsl for Gongfdl 108.5 108.596 116.770 11&770 11.668 1.913 Gymkhana- Gymkhana Benevo18rrt Restricted $ll￿o￿l forGymkhana 1YJ 150 1,51Q 1.510 Investment- Inv8Stments Restricted Sutr*total for In%￿str￿ent 20.712 20.712 23.675 23.675 2,963 Land-Build- land and IYJ Designated Restricted SUl￿t()I¥l for LarKI-Bulld 20.893 26.596 47,489 20.294 24.834 46,128 762 1.361 LC-ACTS- Love CoNJYesbury.W Restnrt SutFtotsl ft>r LC-ACTS 130 130 130 130 L￿¥0￿$. Lo¥8 Congyesbury. ReStr￿ted su￿t0131 for LC.Ev•nts 1,235 155 16S 714 714 599 599 (761 LOGCA8IN- Lc*J Cabln Restricted Sub-totsl for LOGCABIN 18.265 18,265 18.265 18,265 Marshall - Marshall fund Restrrted Sub-total for Uw5haH 757 75T 803 803 150DI N£reation- N8w Creatlon Restricted aub40tsl for NLCr¢aiion 2.184 1.69) 1.690 Z.1 J.fj74 PrayGarden. PrJy¢rGardgn donat5 Restr￿ed SUl￿total for PvtyGarfen 3.315 3.315 3.315 3,375 SGh.Biblos- &"bles for xhool Restricted Sutsiotsl for Sch-BINes 2.027 1027 120 120 676 676 1.471 1,471 Page 11 Parochial Church Council ofStAndrew's, Congresbury Annual Report andAccounts 2021 Opening Special_ S￿la1 PrtiieGts fvn Designated Restricted sU￿tOtal lor Spocl81 Inc(miNJ OuWrvJ Tra￿r$ GaIn￿o$S•S 41.638 10.223 $1,862 42,428 8,030 SOA59 2.193 1223 Sunday4ch- Sunday School frJnd Restricted Sul>totsl forSundayS¢h 4.234 4.234 4,835 4.835 Temp- Non-chvrch fvrKls to Restricte 5ub.total lor Temp 167 167 1.519 1.619 1.144 1,144 542 542 Toybox. Toybox fund Restric18d Sub-totsl for Toyb¢*X 452 452 20 20 432 Zamb18- Zambia-Travel Sub8 Restricted sub.total tor Zambla 123 123 123 Grand ttstsi Page 12 Parochial Church Council ofSI Andrew's. Congresbwy Annual Report andAccounts 2021 Notes to the Financial Statsments l Treasurerfs Report For the year ending 31 December 2021 ACCOUNTING POLICIES: The fin8ncial Statements have been prepared in ￿e￿rdance with the Church Accounting Regulations 1997 as amended by the Church Accounting IAm8fKlmerhtl Regulations 2001 together wrth the appliG4ble accounting standar(Is and the ChaFrtEs SORP. The fit)anoal Statem￿1$ have been prepar￿ underthe histor￿1 cost convention ex¢gpl for the valuation of investment assets, w￿ch are shown at martet value. Reserves policy We aim to have 20% of our annual expendiiure available for ruMifvJ cc6ts and uJnttnggn¢ies for emergencies. This would am)unted for gmss. Income from investments Dividends are accounted foT vknen due and payable. Intsrest enirt￿ are xo)unted for a$ they accrue. Tax recovefable on suth irnxxne i% recognised in the same a¢Jy)unling year. Galns and losses on investments Realised gains or k>sses are reo)gnised vA)en inv8slments are sohy. u￿re￿i3ed gairts or h)sses are a(xX)urrt￿ for on revalLAts"on of investments at 31st December. Resources used Grants and donations a￿ aCaYJunled for when paid otsr, orwhen awarded, ifthat award ueates a binding obligation on the PCC. Activitie# directly relating to th• work of the Chureh The diocesan parish share is acKx)unted for when paid. Fixed assets: Conso¢rated property and mov•8ble church furnishings Consecrated a￿j benefi￿ pwerty ofany ki￿1 is exduded from al)￿￿ntS by S.￿{211*) ofthe Charities Act 1993. Page 13 Parochial Church Council ofStAndrew's, Congresbury Annual Reporl andAccounts 2021 Moveable chufch fumishings held by Ihe Vtcar and Churdmrdens on trust for PCC, and which require a facuny for disposal. are acxxjunled as inalEnable property un￿sS consecrated. For inalienablè property acquired pri(x 10 2(K)5 the￿ is inSUffic￿nt LX)St inforn￿t￿n available and therefor8 such assets are not valued in the accounts. ItenB over £1,(NJO acquired SIr￿e 1 January 2005 have been ¢apilalised and depreaated in the a