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The Parochial Church Council of St Andrew’s, Congresbury with Puxton & Hewish St Anne’s
End of Year Financial Statements
Year ending 31 December 2023
Charity Commission Number 1134086
Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
CONTENTS
Trustees’ Report on Finances .................................................................................... 2 Aim and Purpose ........................................................................................................ 5 Administrative Information .......................................................................................... 5 Structure, Governance and Management .................................................................. 6 Committees ................................................................................................................ 7 PCC Meetings ............................................................................................................ 7 Independent Examiner’s Report ................................................................................. 8 Statement of Financial Activities ................................................................................ 9 Balance Sheet .......................................................................................................... 10 Fund Movement by Type .......................................................................................... 11 Notes to the Financial Statements / Treasurer’s Report
1 Accounting Policies ........................................................................................ 13 2 Fixed Assets .................................................................................................. 14 3 Notes on Expenditure .................................................................................... 14 4 Creditors ........................................................................................................ 14 5 Debtors .......................................................................................................... 14 6 Friends of St Andrews Church ....................................................................... 15
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
TRUSTEES’ REPORT ON FINANCES:
The PCC held four meetings in 2023 8[th] February, 31[st] May, 19[th] July and 18[th] October
There are currently nine elected PCC members of which one resigned during this period
91 members currently on the Electoral Roll Of which 62 are considered regular members.
At the APCM 26[th] April 2023
Beth Ashton- Hilton retired as Treasurer to the PCC. She was thanked for her long service and dedication to this role. As Beth was not present at the APCM a gift of thanks would be presented to her at a later date.
Rosemary Bailey was nominated as the new Treasurer with Pauline Patch agreeing to act as assistant treasurer. This was proposed by Lynda Fell, Seconded by Ian Stocker and agreed unanimously.
Mr David Seabright has agreed to act as our external examiner
Current Bills and Spending
A three year contract with Octopus Energy has kept energy tariffs fortuitously low. This will inevitably change as the contract expires in the middle of next year.
A card reader “PayAz” was installed in Autumn and has started to raise additional income, chiefly from visitors to the church outside times of service.
The Church Roof Floodlighting has been successfully updated much to the appreciation of the wider community. This cost £2343.60 There was some money in the general fund from previous dedications in memory of loved ones. The additional costs were raised by an appeal.
As a result only £800 was spent from the general fund. Much of this will be returned as people continue to make donations either in memory of loved ones or to mark a special occasion.
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
The damaged north-west window has been repaired by Bristol Stained Glass Ltd The cost £790 was mainly covered by insurance though £350 policy excess was paid by general funds.
The updating of the Sound System, also pledged at the 2022 APCM, was initiated in August 2023.
Again, there was already some money (£5600) in the Special Projects funds that had been set aside to be used for this project
Another appeal over the Autumn raised a further £3145
Due to several setbacks, the works were not completed until February 2024 Consequently the funds were held over to the following financial year (2024)
£20,000 was paid to Diocese during 2023 as Parish Share.
A large number of Occasional services throughout 2023 meant that £5072 was paid in Parochial Fees to the Diocese
Charitable Giving and outreach
The church continues to be used for other forms of outreach:
It hosts a weekly drop-in for parents and school children “Take Five” which regularly brings a small income of £20-25 a week and also fundraises for nationwide charitable events such as Red Nose Day, Children in Need for example.
Several concerts are held featuring local choirs and bands The Saxophone Christmas morning raised £300 for a local charity
The Christingle service and church collections raised £136
Whilst £432 given by church members helps Toybox support two children overseas
Plans for the following year include the repair of the stone uprights surrounding the South-west window by the children’s corner, interior decoration and plans for the exterior of the refectory – Much of the required work has been highlighted by the Quinquennial report.
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
Matthew Thomson (Chairman of Trustees)
Original copy signed 30/4/24 to be sent to Flourish House
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
AIM and PURPOSE
St Andrew’s Church is a charity within the Church of England Locking deanery which is part of the diocese of Bath and Wells, comprising the Parish of St Andrew’s Congresbury with Puxton and Hewish St Anne’s. The charity is registered with the Charity Commission.
The Parochial Church Council has the responsibility of co-operation with the incumbent, in promoting in this Parish, the whole mission of the Church – pastoral, evangelical, spiritual, social and ecumenical.
It also has maintenance responsibilities, not only for the Church, but also for the Refectory.
ADMINISTRATIVE INFORMATION
Location: Station Road Congresbury
Correspondence address:
St Andrew’s Church Office Station Road Congresbury Bristol BS49 5DX
Charity Commission Registration Number:
1134086
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
STRUCTURE, GOVERNANCE and MANAGEMENT
Members of the Parochial Church Council are either ex-officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules.
During the year, the following served as members of the PCC:
Incumbent Rev Matthew Thomson Chair Associate Priest Rev Dr Howard Worsley (From Jan 2017) Wardens Mrs Ruth Wratten (From APCM 2019) Mrs Lynda Fell (From APCM 2020) Secretary Mrs Ruth Wratten (From APCM 2023) Treasurer Mrs Rosemary Bailey (From APCM 2023) Deanery Synod Mrs Ruth Wratten (From APCM 2017) Vacant Elected Members Mr David Hares Representing Puxton & Hewish (Co-opted Nov 2019) Mrs Maria O’Dowd (From APCM 2021) Mrs Sonya Stocker (From APCM 2023) Mrs Pauline Patch (From APCM 2020) Miss Gemma Stocker (From APCM 2018) Ex-officio Members Mrs Kay Friend Lay Reader Mr David Kemp Lay Reader Mr Ian Stocker Lay Reader
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
COMMITTEES
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a) Standing Committee: This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any direction given by the Council. Its membership consists of Incumbent, Churchwardens, Assistant Wardens, Secretary, and Treasurer.
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b) Finance Sub-Committee: Reports to PCC; has oversight of financial matters. Chaired by the Treasurer.
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c) External Giving Sub-Committee: Reports to PCC; has oversight of external giving budget.
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d) Fundraising Sub-Committee: Reports to PCC; responsible for coordinating fundraising. Inactive from May 2013.
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e) Health & Safety Sub-Committee:
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a. In the absence of a Health & Safety Officer, the Standing Committee acts as the Health & Safety Sub-Committee.
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b. The PCC as a whole maintains responsibility for all Health & Safety issues.
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c. Mr Thomas O’Dowd is our nominated first aider.
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d. Accidents are to be reported to the Church Administrator who monitors the first aid book.
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e. The asbestos register is available for review upon request.
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f. Risk Assessments are completed for every event.
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g. The PCC is to ensure that all contractors have their own H&S policy and appropriate insurance.
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h. The PCC is to ensure that all events NOT sponsored by the PCC have their own Public Liability insurance.
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i. Our full policies related to Health & Safety, Risk and Lone Workers are available upon request.
P.C.C. MEETINGS
The full PCC met on four occasions during the year. Additionally, three unofficial meetings were held jointly with 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 physically and were quorate.
Minutes of all PCC meetings were noted .
Copies of the minutes are attached to this report
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST ANDREW’S, 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 2023, which are set out on pages 9 to 15.
Respective Responsibilities of Trustees and Examiner
The PCC of St Andrew’s, Congresbury with 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 responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited 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:
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(i) which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met
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or
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(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
David E. Seabright
Date: Signed by D Seabright 30/4/24
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
Statement of Financial Activities
| Unrestricted funds Restricted funds Total funds Prior year total funds |
|
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Expenditure on charitable activities Other expenditure Support costs Total expenditure Net income / (expenditure) before transfers Transfers Gross transfers between funds – in Gross transfers between funds - out Net income / (expenditure) transfers only Other recognised gains / losses Gains / losses on investment assets Net movement in funds including transfers Total funds brought forward Total funds carried forward |
61266 16961 78228 75,293 5411 750 6,161 6,031 7,588 2741 10329 7,638 1065 1411 2477 1,940 19329 16976 36305 17,181 |
| 94660 38840 133502 108084 71217 18122 89340 88,441 534 7921 8455 9,297 594 47 642 793 |
|
| 72346 26092 98439 98,531 (38) (38) (2787) |
|
| 22314 12748 35024 6765 0 58188 58188 3910 (1011) (57176) (58188) (3910) |
|
| (1011) 1012 0 0 0 0 0 0 |
|
| 21302 13721 35024 6765 |
|
| 13213 155000 168213 161447 |
|
| 34515 168721 203237 168213 |
There may be minor discrepancies in the totals due to the pence not being shown.
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
Balance sheet
| 2023 2022 |
|
|---|---|
| Fixed assets [2] Tangible assets Heritage assets Investments Current assets Debtors [5] Cash at bank and in hand Current Assets and Liabilities Creditors [4] Net current assets less current liabilities Total Assets less current liabilities Liabilities Creditors [4] amounts falling due after more than 1 yr Total net assets less liabilities Represented by funds: Unrestricted Designated Restricted Funds of the church |
41,873 44,928 1,956 1,956 20,849 20,888 |
| 64,679 67,772 46,942 46,819 106,529 71,649 |
|
| 153,472 118,468 (10614) (8,727) |
|
| 142,858 109,740 207,537 177,513 (4,300) (9,300) |
|
| 203,237 168,213 34,515 13,213 80,502 67,590 88,219 87,403 |
|
| 203,237 168,206 |
There may be minor discrepancies in the totals due to the pence not being shown.
We approve the financial information which comprises the Statement of Financial Activities, Balance Sheet and the related notes. We acknowledge our responsibility for the financial information, including the appropriateness of the accounting basis, and for providing David E. Seabright with all information and explanations necessary for the compilation of the independent examination.
Matthew Thomson Chairman, on behalf of the PCC
Date: Signed 30/4/24
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
Fund movement by type
| Fund and type AV-FWS Designated Restricted Sub-total for AV-FWS F-Lights Designated Restricted Sub-total for F-Lights FNRL-Legacy Designated Sub-total for FNRL Legacy Building - Building fund Restricted Sub-total for building General - General fund Unrestricted Sub-total for General Gymkhana - Gymkhana Benevolent Restricted Sub-total for Gymkhana Investment - Investments Restricted Sub-total for Investment Land-Build - Freehold land and bu Designated Restricted Sub-total for Land-Build LC-ACTS - Love Congresbury - W Restricted Sub-total for LC-ACTS LC-Events - Love Congresbury - E Restricted Sub-total for LC-Events LOGCABIN - Log Cabin Restricted Sub-total for LOGCABIN Marshall - Marshall fund Restricted Sub-total for Marshall N-Creation - New Creation Restricted Sub-total for N-Creation PrayGarden - Prayer Garden donati Restricted Sub-total for PrayGarden |
Fund balances brought forward |
Incoming Resources |
Outgoing resources Transfers Gains and Losses Fund balances carried forward |
|---|---|---|---|
| 1,845 1,845 |
9,022 9,022 2,931 5,204 4,117 2,931 14,227 13,140 |
||
| 50 150 |
2,343 2,343 49 150 |
||
| 200 | 2,343 2,343 199 |
||
| 10,045 10,045 |
37,792 47,837 37,792 47,837 |
||
| 99 99 13,213 |
295 295 94,660 |
249 — — 145 249 145 72,346 (1,011) — 34,515 |
|
| 13,213 1,510 |
94,660 — |
72,346 (1,011) — 34,515 — — — 1,510 |
|
| 1,510 20,888 |
— — |
— — — 1,510 — — (38) 20,849 |
|
| 20,888 19,695 25,072 |
— — — |
— — (38) 20,849 599 — — 19,096 762 — — 24,310 |
|
| 44,767 130 |
— — |
1,361 — — 43,406 130 — — — |
|
| 130 545 |
— 1,738 |
130 — — — 1,252 (200) — 831 |
|
| 545 18,265 |
1,738 | 1,252 (200) — 831 — — — 18,265 |
|
| — | |||
| 18,265 1,086 |
— 787 |
— — — 18,265 — (500) — 1,373 |
|
| 1,086 — |
787 — |
— (500) — 1,373 687 687 — — |
|
| — 3,315 |
— — |
687 687 — — — — — 3,315 |
|
| 3,315 | — | — — — 3,315 |
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
| Sch-Bibles - Bibles for school le Restricted Sub-total for Sch-Bibles Special - Special Projects fun Designated Restricted Sub-total for Special Sunday-Sch - Sunday School fund Restricted Sub-total for Sunday-Sch Temp - Non-church funds to Restricted Sub-total for Temp Toybox - Toybox fund Restricted Sub-total for Toybox Zambia - Zambia - Travel Subs Restricted Sub-total for Zambia Grand total |
397 | 671 681 — — 386 |
|---|---|---|
| 397 43,899 6,157 |
671 681 — — 386 |
|
| 6,082 — (49,982) — — 100 1,743 (4,040) — 473 |
||
| 50,057 5,198 |
6,182 1,743 (54,022) — 473 624 107 — — 5,715 |
|
| 5,198 — |
624 107 — — 5,715 2,433 2,450 — — (16) |
|
| — — |
2,433 2,450 — — (16) 308 432 124 — — |
|
| — 123 |
308 432 — — — — — — 123 |
|
| 123 | — — — — 123 |
|
| 168,213 | 133,502 98,439 — (38) 203,237 |
There may be minor discrepancies in the totals due to the pence not being shown.
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
Notes to the Financial Statements / Treasurer’s Report
For the year ending 31 December 2023
1 ACCOUNTING POLICIES:
The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 as amended by the Church Accounting (Amendment) Regulations 2001 together with the 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.
Reserves policy
We aim to have 20% of our annual expenditure available for running costs and contingencies for emergencies. This would amount to approximately £25,000. At 31 December 2023 we held £34,515 in unrestricted funds and £80,502 in designated funds.
Funds
Unrestricted 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 classified as Designated have been set aside for a particular purpose by the PCC, but are available for transfer to general use at the PCC’s discretion.
Incoming resources
Collections are recognised and applied to the accounting year when received by or on behalf of the PCC. Planned giving received under Gift Aid is recognised and applied to the accounting year when received. Income tax recoverable on Gift Aid donations is recognised during the year to which they apply. Recovery of tax for the last month is accounted for and accrued as soon as the PCC is advised by the Gift Aid Secretary that a claim has been filed and the amount(s) of such claim.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.
Funds raised by events have been accounted for gross.
Income from investments
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.
Gains and losses on investments
Realised gains or losses are recognised when investments are sold.
Unrealised gains or losses are accounted for on revaluation of investments at 31st December.
Resources used
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 parish share is accounted for when paid.
Fixed assets: Consecrated property and moveable church furnishings
Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2)(a) of the Charities Act 1993.
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
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Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. For inalienable property acquired prior to 2005 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items over £1,000 acquired since 1 January 2005 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life on a straight-line basis.
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All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2005 is written off in the year of acquisition.
Fixed assets: Other fixtures, fittings and office equipment
Equipment used within the church premises is depreciated on a straight-line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
Investments
Investments are valued at market value at 31 December.
Current assets
Short term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.
2 FIXED ASSETS:
Heritage assets comprise of Glebelands at historic cost of £1,951 and Refectory at cost of £5.
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Tangible assets comprise of Stable Block at £41,450.56, and Chancel Chairs at £423. Through 2023 these were depreciated in line with policy.
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The value of the Stable Block at 31 Dec 2022 was £42,812. Depreciation in 2023 totalled £1,361 leaving a value at the end of 2023 of £41,450.56
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The value of the Chancel Chairs at 31 Dec 2022 was £2,117. Depreciation in 2023 totalled £1,694 leaving a value at the end of 2023 of £423
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Investments comprise of £20,849 in shares which decreased in value by £40 over 2023 and where the income is restricted for use with Youth & Children’s work in the parish.
3 NOTES ON EXPENDITURE:
Parish Share During 2023 an agreement was reached with the Diocese to pay a total of £20,000
4 CREDITORS:
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Creditors comprise £4,300 remaining due on a loan from the Diocese of Bath & Wells, £5,072 in stipends received related to Occasional Offices also due to the Diocese of Bath & Wells, £2,141 due to Octopus Energy, £2,500 due to Rev Matthew Thomson for Vicar’s expenses and £896 due to other short-term creditors.
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The existing loans from the Diocese of Bath & Wells (initially £14,500 payable on demand) were previously combined with a new loan of £18,800 into a single loan of £33,300 with a five-year term and secured against the sale or eventual development of Glebelands. Interest on the loan is calculated at a daily rate of one three hundred and sixty-fifth of the nominal interest rate of 2% over BoE base rate and is payable upon the loan repayment date. Payments totalling £5,000 were made to the DBF during 2023, reducing the principal balance to £4,300 plus interest remaining due.
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Repayment of the loan is to occur on the earlier of (1) sale of Glebelands, (2) completion by the St Congar Community Co-housing scheme, or (3) five years from the execution of the agreement in August 2023. The PCC decided, based on the status of the project, to begin making repayments in January 2021.
5 DEBTORS:
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Debtors comprise of an unsecured loan of £41,684 to St Congar Community Co-housing Limited, £1,744 due from Rev Matthew Thomson relating to Vicar’s expenses, £1,259 in Gift Aid Tax recovery claimed but not received by year-end, £1,798 due from funeral directors for funerals and marriage couples held but payment not received by year-end and £457 in other short-term debts.
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The loans of £33,300 from the Diocese of Bath & Wells and a further £8,384 of PCC own funds were loaned to St Congar Community Co-housing Limited to fund the pre-application phase of the planning application to develop Glebelands, the Vicarage and the Refectory. This loan is unsecured, and no documentation is in place. Documentation is to be put in place to align the terms of this loan to those operating on the Diocesan loan, albeit still unsecured.
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Parochial Church Council of St Andrew’s, Congresbury Annual Report and Accounts 2023
6 FRIENDS OF ST ANDREWS CHURCH
The Friends of St Andrews Church is a sub-committee of the PCC and exists to raise funds to help towards the cost of the maintenance, care and development of the Church, Refectory and other associated buildings, together with their major furnishings and grounds. The sub-committee operates a separate bank account and accounts.
The most recent financial information available shows total assets held as at 31 December 2023 of £22516. A copy of the Friends’ financial statement has been provided to Mr David Seabright, the examiner of the PCC’s financial records.
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