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2022-12-31-accounts

MEETING OF PARISHIONERS &

ANNUAL PAROCHIAL COUNCIL MEETING

30[th] April, 2023 11:45am in St. Andrew’s Church Hall

Incumbent: Rev’d Dan Henderson Churchwardens: Mr Mark Mangan Mrs Fiona McConnell

The Church of St Andrew

The Old Parish Church of Hove

The Meeting of Parishioners and the Annual Parochial Church Meeting

Sunday 30[th] April 2023

The Annual Parochial Church Meeting will be preceded by the Meeting of Parishioners to elect the Churchwardens for the year ending April 2024.

Meeting of Parishioners AGENDA – 11:45am

APCM Meeting AGENDA – 11.55am

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The Church of St Andrew

The Old Parish Church of Hove

The Annual Vestry and Parochial Church Meetings Sunday 22nd May 2022

The Annual Parish Church Meeting will be preceded by the Vestry Meeting to elect the Churchwardens for the year ending April 2023.

Chair: Dan Henderson

Minuting: Sharon Hartnell

Vestry Meeting AGENDA – opened at 11.45

  1. Welcome

  2. Election of Church Wardens : both Mark Mangan and Fiona McConnell are willing to stand again as church wardens. Noted that it will be Mark’s 6[th] year of being church warden. Dan thanked both of them for their work and dedication to the church. Fiona McConnell proposed by Anita Lester, seconded by Juliette Roberts and voted in unanimously. Mark proposed by Peter Giesl and seconded by George Bartley and voted in unanimously. Both welcomed with a round of applause. Noted that there is an aim to have a deputy warden who will help keep continuous leadership within the church.

  3. Meeting finished at 11.49

APCM Meeting AGENDA – opened at 11.50

  1. Welcoming prayer.

  2. Declaration of attendance: 32

  3. Apologies for absence: Amanda Sacree Tombs, Dan Kaufmann, Penny Hastings-Jones, Sue Macfarlane

  4. Any Other Business allocation of time: none raised

  5. Vicar’s review: Contained within the annual report. Fr Dan drew attention to the contents including the ‘word from the vicar’ and the Ministry Review, and also took the opportunity to share additional items. Fr Dan noted the loss of several members of the congregation, including Roger and Hilary Redman who kindly left a legacy to St Andrew’s in their will. Fr Dan noted that there is a picture of Roger and Hilary which can be shared to remember them, and gave thanks for their legacy. Joyce Campbell who attended St Andrew’s faithfully and was sacristan for many years has also died recently and Fr Dan paid tribute to the service

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she offered to the church and gave thanks for her life. Prayers offered for the lives of Roger, Hilary and Joyce.

Fr Dan noted that this year is a year of rebuilding – building back up things that were lost during the pandemic, and now turning focus to the church buildings. This reflects the words of a song sung by youth group: ‘ build your kingdom here, we pray.’

6. Minutes of previous APCM and matters arising: Minutes reviewed, and

Fr Dan proposed that they were accepted as an accurate record of the meeting. They were accepted unanimously. Thanks offered to SH for her services as PCC secretary and for minuting. No matters arising.

7. Financial Report (Mark Mangan)

a. Presentation of final accounts (for 2021):

Mark Mangan presented the accounts and directed attention to the review starting on page 6 of the meeting leaflet. Noted that finances are an important part of church life and encouraged questions from those present.

Mark Mangan reviewed the summary of financial receipts and payments, noting the total donations and legacies, £75,875 which represents family giving and our commitment to ‘Love God, Love Hove.’ This number has grown thanks to the generosity of the congregation. Mark noted that this commitment by the church family to fund activities means we can focus on activities in church which support worship and Loving God, Loving Hove like Jesus rather than raising money in other ways.

UK heritage grant for full funding of the tower noted.

At year end there was £39,845 in the bank balance, which represents an increase of over £20,000 and now meets the criteria of the reserves policy – always having 3 months of normal spending in the bank (approximately £28,000.)

Mark also made reference to the Diocesan Parish Share – this is the contribution made by the parish to the cost of ministry which includes stipends (and training, and pensions) for clergy and contribution to the wider work of the diocese and Church of

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England. Peter Giesl asked for clarification regarding calculation of parish share and Mark clarified that as we are paying the full amount of parish share as calculated by the diocese. Cricket noted that the parish share is increasing and whether the diocese is considering ways to reduce costs. Mark explained that we are now paying the full share (having paid less than this in the past.) The calculated amount has also increased though less so. Costs of providing clergy and other costs is likely to increase with inflation. A key aim is to avoid reduction of clergy within the Chichester Diocese. Fiona added that a financial review within the diocese has been undertaken with efforts to streamline costs. Fr Dan added that this process mirrors the process our church has taken.

Tino Zhou asked for clarification re the difference in balance between 1[st] January 2021 and 31[st] Dec 2021 – Mark clarified that this is the difference between funds at the beginning and end of the year with the key figures being the amount in the general funds. There was a sum in the restricted funds (£16,949) which made the balances appear similar.

Cindy Mangan asked for clarification on how the parish share contribution has increased. In previous years St Andrew’s has struggled to pay full share and has been in arrears. In 2020, arrears were written off and in that year we paid 75% of parish share. We have now paid 100%.

Tim enquired about what happens if the parish share is not paid on a regular basis. The payment is a pledge made by PCC. When full payment is made this allows ministry to continue. If no payment is made, this is likely to affect decisions regarding placement of clergy and parish closures. Fr Dan noted that the parish share is also disclosed to other churches, and that the more paid by churches that can, the more other churches can also be supported.

Mark encouraged further questions after the meeting.

These accounts have been produced by Mark Mangan and kindly audited by Stuart Laws.

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Mark also drew attention to the finance page of the impact report (within the meeting pack.) This shows that the church is currently in a good financial position which is a change from some years ago. Mark summarised the giving through the ‘hearts’ graphic, which has grown from 6 to 7 hearts, an additional £1000 per month. 56 households are signed up to the Parish Giving Scheme which is the most efficient way to give. The church family is now funding a much larger proportion of income, which is beneficial for the running of the church and Mark noted relieves strain on the PCC.

Fr Dan noted that there is now one deanery synod representative, and it would be beneficial to increase this number. Fr Dan encouraged anyone who is interested in this role to discuss this with him (if they did not wish to make themselves known during the meeting.)

There are no new nominations for PCC. However, three terms are expiring this year and the PCC members are willing to stand again.

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Fr Dan thanked those who contribute to the PCC which represents the ministry of the church and is an expression of the heart for ministry and outreach. These include Fr Dan as chair, church wardens Mark and Fiona, Ann Jakeman-Turner, Kathy, Dan Kaufmann, Ally, Jon, George, Lucy. Renate, Sue and Mark (Synod), safeguarding officer Ally and co-opted external safeguarding officer Jason Tingley, electoral roll officer Mel and PCC secretary (Sharon.) Two terms have come to an end, Kathy and Ann.

Fr Dan noted that following the APCM, there are still options to become involved with the PCC, as members can be co-opted onto the PCC. Members exhorted to attach. Additionally, if anyone is interested in taking on the role of treasurer they may wish to discuss this with him.

Attention drawn to the list of PCC members on page 8 of the meeting booklet, and noted that each are ‘ordinary members’ who bring individual contributions and those present encouraged to consider whether they would wish to contribute to the PCC.

10. Any Other Business – none raised

  1. Loving God and Loving Hove with our Buildings and Land : A reordering committee has been formed after many years of plans towards reordering of the church. George Bartley has volunteered to act as project manager, and he was welcomed into this role by the meeting.

Fr Dan explained that the group has begun to look at the process of reordering following the consultations and vision launch. An architect’s brief has been created and approved by the PCC. This includes what our

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church is used for, how it is used by the community, limitations and what we would like to achieve. The aim is that architects will be able to then describe how these can be achieved.

Fr Dan drew attention to a display board with the key features and aims of the reordering project which are in line with the vision to ‘Love God and love Hove like Jesus and see our world transformed for the better.’ The aims include to create a flexible space for worship and the community and to ensure environmental sustainability as well as transforming the building space. Noted that there is no question mark around installation of toilet facilities which have been a PCC aim for 44 years! The brief includes details of church activity and hoped for activities as well as things already facilitated by our church and church buildings which new plans will need to take into account.

Fr Dan asked for prayers for the group and also questions around the reordering project.

Peter Giesl asked what the scope of the project is. The inside of the church is a key focus but the idea is to envision how the whole land and wider church buildings can be changed for the better. This may then be a phased reordering with a focus on the inside of the church initially.

Tim enquired re costings for architectural plans – George Bartley explained that there is a request for several architects to put forward initial ideas. There will then be a shortlist and further discussion and following this, plans will be paid for which are likely to cost up to tens of thousands. This decision will be made by PCC.

Cindy enquired where the funding will come from for the project. She also asked whether the changes to the church might allow the school to use the church building more regularly and more effectively.

Fr Dan noted that the project is not fully specified yet. It is unknown what final costs will be. However, a catalyst for taking it forward at this stage is that there has been an amazing donation from a parishioner who is excited about the new vision of the church and would like to pledge money towards the reordering of the interior of the church building. This is a pledge of £250,000. The donor wishes to remain anonymous but the

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donation is towards the vision of the church. The pledge has been split over two years of accounting.

Mark Mangan also noted that there are further funds (listed as ‘CBF investment fund shares’ on page 10 of the booklet) which have been given to the church over the years and some of these funds can also be used for the project.

Additionally, the legacy from Roger and Hilary Redman, and around half of this (~£45,000) has been transferred already.

Further grant funding can be applied for, and there are people on the team ready to work on this.

Fr Dan noted that we work from God’s rich storehouses and not just our own resources.

Regarding the school, there could be increased capacity for children by using floor space more effectively. A large change would be expanding the footprint of the church or using mezzanine/balcony space – these have not been ruled out.

12. Dates of next PCC meeting and APCM

PCC: 12[th] July 2021. APCM: Sunday 30[th] April, 11.45 AM

Meeting closed in the Grace at 13.04

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Trustees Annual Report and Financial Report

of

The Parochial Church Council of the Ecclesiastical Parish of

St Andrew’s Church, Hove

St Andrew’s Church, Church Road, Hove BN3 2RQ

Registered Charity no. 1134129

For the year ended 31st December 2022

CONTENTS

Page (PAGE NUMBERS BELOW CHANGED FOR USE IN APCM PACK)

Website: standrewshove.org Incumbent: The Revd D Henderson 17 Valance Gardens, Hove BN3 Independent examiner: Mr S Laws ACA 41 Coleman Avenue, Hove BN3 5ND Bankers: Barclays Bank Plc, Natwest Plc CBF - Church of England Funds

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St Andrew’s, Hove Trustees Annual Report for 2022

Our aims and purposes as a charity

The PCC has the responsibility of co-operating with the Incumbent, The Rev'd Dan Henderson, in:

What we planned to do to achieve our charitable objectives & Year Review

In order to fulfil our vision to Love God and Love Hove we see three emphases: To Know Jesus’ voice (studying, learning, developing, deepening, nurturing faith), To Follow his way (living out these things in our lives), and To Share his love (impacting our community for good with our faith).

When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’.

The council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.

In 2022 we developed and launched our new mission action plan to achieve our vision and to structure our ministry over the next five years. In 2022 the ministries we discussed, planned and carried out to fulfil our vision and aims included:

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The full PCC met six times during the year with an average level of attendance of 90%. Committees/Teams met between meetings and reported on their deliberations to the Parochial Church Council and were discussed where necessary.

During this year the PCC revisited the pausing of our hall rental to regain better management of the resource. We decided to seek up to two new regular hall users so as to increase the rental

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income and serve our community whilst not overusing the hall. St. Andrew’s Church Hall is now used daily by the Starfish after school club, two days a week by a local community bridge club for teaching, monthly by a local Sudanese women’s group and ad hoc for our local Narcotics Anonymous group.

What we achieved and how we affected beneficiaries’ lives

Attendance at worship

Other ministries

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Teaching, baptising and nurturing new and existing believers

This year, 6 people have been baptised at St. Andrew’s. These were joyful occasions and we were pleased to be able to be part of nurturing the candidates and their families. It was also a privilege for us to host the Deanery Confirmation service this year and to put forward 8 young candidates who were able to take this step in their journey of faith.

In 2022 we celebrated 5 weddings and we supported families and friends through 2 funerals in the church building, 6 funerals conducted at crematoriums and cemeteries and 2 burials of ashes.

Evangelism and outreach

We have continued our outreach to the school community through regular services and through being involved in the recruitment of governors for the school.

In September we organised a month long exhibition and focus on the book of Revelation called ‘The Dragon & The Lamb’. It featured around 20 paintings including a triptych (a painting with doors) called ‘About Time’ of 2.44m x 1.60m (when opened) illustrating John’s visions. The intention of the triptych, the centrepiece of the exhibition, was to offer a visual presentation of a book that many people find difficult to read. Including guest speakers and videos we made of talks by the artist we ran this during our Sunday morning services and along side Q&A sessions every Sunday afternoon. This was open to anyone and we had lots of people come and join us and ask questions. It helped people explore the bible, their faith and their ideas about who God is. We have since made all the resources we made together as a resource for other churches or individuals, available on our website - https://www.standrewshove.org/resources

We have run a number of ‘first contact’ outreach events to bless our community and to welcome people into the church including a fish and chip quiz and an Autumn fayre which have been huge successes.

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Provision of the church building for people to enjoy

We continue to battle the anti-social behaviour in the churchyard working with the local police. This year we have brought together a strong group of volunteers to maintain the churchyard as well as partnering with GoodGym Brighton who come once a month to help with this. Together these actions help keep the churchyard a local green space where people can reflect, relax and enjoy.

The PCC is working in partnership with the Safer Streets UK project to improve the safety and aesthetic of our churchyard so we can provide this improved green space as a place of reflection and peace for our community. The improvements will include CCTV and external lighting of the church building as well as landscaping and vegetation improvements. The majority of the designs have been finalised this year and will be actioned in 2023.

Provision of pastoral care for people living in the parish

We have continued our meals rota to help people through stages in life such as the first weeks of a new baby or after injuries or illness. We have opened the church more during the week, and particularly at key/significant occasions this year, to welcome people in and volunteers are available at certain times for prayer and pastoral support.

Provision of tangible support to the poor and needy

We maintained and improved our collection point for food donations to our local foodbank and a grew the team delivering them. This year we have had fundraising events and services for Christians Against Poverty, The Children’s Society and the Brighton & Hove City Mission Foodbank. We also supported Ukrainian refugees through community drop-in, resource collection and fundraising and provided pastoral support for some of those participating in the Homes for Ukraine scheme.

We have also specifically supported 4 individuals in our community throughout the year through food provision, advice and advocacy.

Financial Review

Incoming and outgoing resources

Total receipts on general unrestricted funds received were £148,485 and are detailed in the Financial Report.

Donations – Parish Giving Scheme (PGS)

As a church family, we recognise that by far the best way to give money back to God’s work in our Parish is by monthly giving through the Parish Giving Scheme (PGS). PGS donations increased to £46,322 (2021: £43,157). We raise a note of thanks to the Team at PGS for raising these gift aid claims for us, as this frees up our Parish Office to dedicate more time to helping those locally in need. Our total voluntary income including tax recovered, but excluding legacies was substantially higher again this year. The Parish Funding Programme started in 2019 has far exceeded its revenue targets. Our Church Giving Ratio* for 2022 was 72% (2021: 73%)

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*Church Giving Ratio

As a church family, we aspire to fully fund our vision to Love God and Love Hove entirely from our own church family giving. To help us track our progress, we define our Church Giving Ratio as the ratio of our total unrestricted donations as a proportion of our total unrestricted payments. (Target = 100%)

Legacies

The PCC was grateful to receive a legacy of £61,464 from the estate of Mr and Mrs Redman who were long standing and faithful members of the church in previous years. There being no restriction placed on these amount by the executors, PCC has restricted £44,982 towards the Church Capital Investment Programme.

Sharing the ministry costs of the Diocese of Chichester

The largest expenditure of the PCC was the sum of £76,957 paid to the diocese for our share of all churches’ Parish Ministry Costs. This year the contribution from St Andrew’s increased by 12% on the previous year and the church is meeting 100% of the gross costs allocated to this church compared with 100% of the net costs paid last year. PCC has already resolved to pay 101% of gross costs in 2023 and 103% of gross costs in 2024. The overpayment will help other parishes in the Chichester Diocese that are unable to pay their full share.

The total of Parish Ministry Costs relates directly to the housing, support, stipend and pension costs of the clergy of this parish, training of new ordinands, a contribution to national church funds and, shared costs of the Christian family throughout the whole diocese, including assistance towards the upkeep of churches less able to manage than ourselves.

Staff costs

The PCC pays for a Parish Administrator 5 hours per week. No other staff are paid which means that the overwhelming majority of work in the Parish is completed by volunteers.

Trustee payments and expenses

The PCC also supported the clergy by paying Council Tax, water rates and other costs associated with the vicarage totalling £4,424. A number of day-to-day items, needed by the church family – particularly the group booking for youth May Camp which was a new venture for St Andrews Youth in 2022 – are paid by the Incumbent and recovered through the PCC expenses process. Of the £7,740 refunded as expenses to the Incumbent, over £3,000 was reimbursement for Youth May Camp expenses. Full details and receipts of such payments are retained in the Parish Office. Likewise, Fundraising expenses totalling £933 were reimbursed to three other trustees. There were no other payments to persons related to or connected to, the trustees.

Repairs to the fabric of the church building

The condition of the Tower continues to be a cause for concern and a detailed report on its condition will be prepared by the architect at the next DAC quinquennial inspection. It is anticipated that, although routine repairs have been carried out regularly, there will be a need for major structural renewal. As with previous repairs to the Tower, PCC plans to raise grants with UK Heritage for major works to the Tower.

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Church Capital Investment Programme

Further to the overwhelming success of the Parish Funding Programme started in 2019, PCC has instructed John Puttick Architects (JPA) to design a new church masterplan to a £500k budget. During 2022, £125,000 was received for the purpose of re-ordering the church building and PCC set up a Church Re-Ordering restricted fund. PCC has also restricted £44,982 from the Redman legacy towards this fund. Looking forward to 2023, PCC is seeking approval from CBF to release the full amount of £48,825 in CBF restricted funds for reallocation to the Re-Ordering fund. PCC has also started discussions with a UK wide Government programme that indicates that £50k may be granted to PCC as part of the Sussex Safer Streets Local Government campaign which will be added to Re-Ordering funds. PCC has also been advised to expect a further £125,000 in donations to this restricted fund in 2023. This brings the total of funds committed in principle to the Church Capital Investment Programme to around £400k. PCC has set up a Re-Ordering Team to report directly into PCC and appointed Trustee George Bartley to manage the project on a volunteer basis. The Team is progressing the project as a RIBA Project which is the industry standard for this scale of work and to date has spent £34,770 on Architects’ concept design, consultation and surveys. The church family is kept up-to-date on progress through large display boards as well as verbal notices made in the church on Sundays at the end of the main worship service. It is PCC’s intention to spend down the full balance of all restricted Re-Ordering funds during the course of the Church Capital Investment Programme which is expected to complete in 2024.

Why we hold some money in reserve

It is PCC policy to maintain a balance on the general unrestricted funds which equates to approximately three months’ worth of unrestricted payments as contingency against unforeseen situations. The closing balance of £63,218 achieves this meaning that there are now surplus amounts in both the unrestricted and restricted funds.

This is the first year that PCC finds itself in a situation of surplus funds at the end of the year. It is PCC policy to invest temporarily surplus general funds, returning proportionately these funds to our current account, as they are needed, to pay day-to-day bills.

The PCC Budget for spending from unrestricted funds in 2023 is a surplus budget and is set at £130k which includes some contingency for higher than expected inflationary pressures.

Management of risks and their mitigation

The PCC consider that the principal risks and uncertainties are:

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The PCC seeks to manage these risks and uncertainties by regularly reviewing its vision and its plans for the use of the church buildings. The quinquennial inspections are up to date and we are working through the list of recommendations.

The PCC is also actioning a plan to proactively seek grants to support its activities.

Due to the above average exposure to vulnerable people, St Andrew’s follows diocesan guidance on these matters and the PCC receives and discusses regular reports and utilises the specialist skills and knowledge of people within the congregation. We ensure that our safeguarding training meets Diocesan requirements and we also keep ongoing communications with the local Police and PCSOs.

Future uncertainties

Our invested funds have decreased in value in 2022 and the continuation of inflation in 2023 is a concern, but as an ever more generous church we expect to meet these challenges together. We will continue to increase what we give as and when it is necessary and do this collectively as the church family of St Andrew’s. It is important to ensure that as the day-to-day costs rise, the growth in income is sustained through renewed giving pledges, to strengthen our underlying financial position. We recognise that Church family giving has been the foundation to underpin the great excitement and opportunity in the next phase of our Mission that we are now embarking on through our Church Capital Investment Programme.

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Structure, governance and management of the charity

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956. During the year the following served as members of the Parochial Church Council:

PCC MEMBERS 2022-2023

Chair:

The Rev’d Dan Henderson

Churchwardens:

(Term expires April 2023)

(Term expires April 2025) 9. Dan Kaufmann 10. Ally Soanes 11. John Beard 12. (Vacant)

Mark Mangan Fiona McConnell

Deanery Synod Representatives:

Members:

(Term expires April 2023)

  1. George Bartley

(Term expires April 2023) Mark Mangan (vacant) (Vacant

  1. Lucy Hughes

  2. Kathy Du Four

  3. Ann Jakeman

Safeguarding Officer:

Ally Soanes

(Term expires April 2024)

  1. Annelies Clarke

External Safeguarding Consultant (non-PCC):

Jason Tingley

  1. Nicole Giesl

  2. (vacant)

  3. (vacant)

Electoral Roll Officer (non-PCC):

Mel Cartwright

Membership of the PCC is determined under the Church Representation Rules and consists of certain exofficio members (Incumbent), the churchwardens and members of the Deanery, Diocesan or General Synods and 9 members of the church (currently three possible vacancies) who are elected at the Annual Parochial Church Meeting (APCM). The congregation are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

We thank Mr. Stuart Laws ACA for examining the accounts and all those who have helped to ensure that the finances of the church run smoothly. Also, we thank all of you who give your time and money to St Andrew’s throughout the year.

This Trustees' Annual Report was approved by the PCC and signed on their behalf by The Rev’d Dan Henderson, PCC Chairman

…………………………………………………………………………………………………… Date.........................................................

23/04/2023

Dan Henderson

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St Andrew’s Church, Hove

registered charity number 1134129

Statement of Financial Activities

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Fund Fund/s Fund/s 2022 2021 Notes
£ £ £ £ £
Income and endowments from:
Donations 89,293 125,000 - 214,293 76,374
Legacies 16,482 44,982 - 61,464 -
Charitable activities 22,447 - - 22,447 20,229
Investments 17,333 - - 17,333 23,267
-
Other receipts 2,930 3,420 6,350 24,496
Total income 148,485 173,402 - 321,887 144,365 2
Expenditure on: -
Diocesan Parish Share 76,957 - - 76,957 68,464
Salaries 2,470 - - 2,470 6,060
Church running expenses 20,132 - - 20,132 20,239
Trading Costs 2,716 - - 2,716 2,711
Other Charitable Costs 21,656 34,770 - 56,426 40,371
Total expenditure 123,931 34,770 - 158,701 137,845 3
Net gains (or losses) on investments - - - - -
-
Net income or (net expenditure) 24,553 138,632 163,185 6,521
Transfers between funds (2,500) 2,500 - - - 4
22,053 141,132 - 163,185 6,521
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets - - - - -
Other gains/(losses) (1,387) (7,569) (7,942) (16,898) (8,196)
Reconciliation of funds:
Net movement in funds 20,666 133,563 (7,942) 146,287 (1,675)
Total funds brought forward 42,552 56,394 59,183 158,129 159,804
Total funds carried forward 63,218 189,957 51,241 304,416 158,129
----- End of picture text -----

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St Andrew’s Church, Hove

registered charity number 1134129

Balance Sheet

----- Start of picture text -----
Total Funds Total Funds
2022 2021 Notes
£ £
Endowed CBF investments 51,241 59,183
Total fixed assets 51,241 59,183
Carnival Plc Shareholding 997 2,385
Debtors 4,181 3,550 5
Restricted CBF Investments 48,825 56,394
Cash at bank and in hand 216,095 39,845
Total current assets 270,098 102,174
Creditors: Amounts falling due within one year (16,924) (3,228) 6
Net current assets or (liabilities) 253,174 98,946
Total assets less current liabilities 304,415 158,129
Total net assets or (liabilities) 304,415 158,129 7
The funds of the charity:
Endowment funds 51,241 59,183
Restricted funds 189,957 56,394
Unrestricted funds 63,218 42,552
Total unrestricted funds 63,218 42,552
Total charity funds 304,416 158,129 8
----- End of picture text -----

This Financial Report for the year ended 31st December 2022, including the notes following, was approved by the PCC and signed on its behalf by The Revd. Dan Henderson, PCC Chairman:

Dan Henderson

……………………………………….………………………..

23/04/2023 Date …………………………………………………………

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St Andrew’s Church, Hove

registered charity number 1134129

Notes to the Annual Financial Report

1 Accounting policies

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).

The financial statements have been prepared under the historical cost convention. The financial statements 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 affiliation to another body, nor those which are informal gatherings of church members

Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund

Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment

Income and endowments

All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably

Donations and legacies

Collections are recognised when received.

Gift aid recovered is recognised when the income to which it is attached is recognised

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC

Charitable activities

Statutory fees for weddings and funerals are recognised when the office occurs

Other trading activities

Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b - in the case of concerts: for the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place

Sales of magazines and study notes are recognised when received

Rents from property are recognised in accordance with the rental agreements, when receipt is probable

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St Andrew’s Church, Hove

registered charity number 1134129

Notes to the Annual Financial Report

1 Accounting policies (contd)

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue

All other income

All other income is recognised in accordance with the above overall policy

Gains and losses on investments

Realised gains are recognised when the investments are sold

Unrealised gains and losses are accounted for on revaluation at 31 December

Expenditure

Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC

Church activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution 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

Fixed assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.

Movable church furnishing 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. They are listed in the church's inventory which can be inspected but are not included in the financial statements.

All expenditure on consecrated or beneficed buildings and individual items costing under £1,000 are written off in the year they were incurred

Investments

Investments are stated at market value at the balance sheet date

Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors, less provision for amounts that may prove uncollectible

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank

23

St Andrew’s Church, Hove

registered charity number 1134129

Notes to the Annual Financial Report

2 Analysis of income and endowments

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Fund Fund/s Fund/s 2022 2021 Notes
£ £ £ £ £
PGS donations 46,322 - - 46,322 43,157
PGS Gift Aid 10,805 - - 10,805 9,914
Planned Giving (standing orders) 3,514 - - 3,514 5,156
Collections GASDS 4,454 - 4,454 1,812
Contactless Giving GASDS 3,737 - - 3,737 1,841
-
All other giving 20,461 125,000 145,461 14,494
Donations £89,293 £125,000 - £214,293 £76,374
Legacies 16,482 44,982 - 61,464 -
Legacies £16,482 £44,982 - £61,464 -
Fundraising 9,526 - - 9,526 6,205
PCC Fees 858 - - 858 981
Use of Church Hall & Land 12,063 - - 12,063 13,043
Charitable activities £22,447 - - £22,447 £20,229
Use of church car park 14,455 - - 14,455 20,005
Interest from Investments 2,878 - - 2,878 3,262
Investments £17,333 - - £17,333 £23,267
Grants - 3,420 - 3,420 24,496
All Other receipts 2,930 - - 2,930
-
Other receipts £2,930 £3,420 £6,350 £24,496
Total income and endowments on all funds £148,485 £173,402 - £321,887 £144,365
----- End of picture text -----

24

St Andrew’s Church, Hove

registered charity number 1134129

Notes to the Annual Financial Report

3 Analysis of expenditure

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Fund Fund/s Fund/s 2022 2021 Notes
£ £ £ £ £
Diocesan Parish Share 76,957 - - 76,957 68,464
Diocesan Parish Share £76,957 - - £76,957 £68,464
Salaries 2,470 - - 2,470 6,060
Salaries £2,470 - - £2,470 £6,060
Courses and evangelism costs 518 - - 518 146
Utilities 6,149 - - 6,149 7,167
Insurances 4,612 - - 4,612 4,462
All Other church running expenses 8,853 - - 8,853 8,464
Church running expenses £20,132 - - £20,132 £20,239
Trading Costs 2,716 - - 2,716 2,711
Trading Costs £2,716 - - £2,716 £2,711
Incumbent Expenses 7,740 - - 7,740 3,137
Vicarage costs 4,424 - - 4,424 4,454
Mission giving 1,455 - - 1,455 493
Fundraising costs 933 - - 933 536
Church repairs 5,975 - - 5,975 28,520
-
Major Capital Expenditure 1,129 34,770 35,899 3,231
Hall repairs - - - - -
Other Charitable Costs £21,656 £34,770 - £56,426 £40,371
-
Total expended on all funds £123,931 £34,770 £158,701 £137,845
----- End of picture text -----

25

St Andrew’s Church, Hove

registered charity number 1134129

Notes to the Annual Financial Report

4 Transfers between funds

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Funds Fund/s Fund/s 2022 2021
£ £ £ £ £
Youth Work Fund (2,500) 2,500 - - -
(2,500) 2,500 - - -
----- End of picture text -----

5 [Debtors]

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Funds Fund/s Fund/s 2022 2021
£ £ £ £ £
Income tax recoverable - - - - 500
Other debtors 761 3,420 - 4,181 3,050
£761 £3,420 - £4,181 £3,550
----- End of picture text -----

6 [Creditors: amounts falling due within one year]

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Funds Fund/s Fund/s 2022 2021
£ £ £ £ £
Accruals for utilities and other costs - - - - 2,200
Mission Giving 1,295 - 1,295 493
Other creditors 1,379 14,250 - 15,629 535
£2,674 £14,250 - £16,924 £3,228
----- End of picture text -----

7 Analysis of net assets by fund

Unrestricted
Restricted
Endowed
Total Funds
Funds
Fund/s
Fund/s
2022
£
£
£
£
Endowed CBF Investments
-
-
51,241
51,241
Carnival Plc Shareholding
998
998
Debtors
761
3,420
-
4,181
Restricted CBF Investments
-
48,825
-
48,825
Cash at bank and on deposit
64,133
151,962
-
216,095
Current liabilities
(2,674)
(14,250)
-
(16,924)
£63,218
£189,957
£51,241
£304,416		 Total Funds
2021
£
59,183
2,385
3,550
56,394
39,845
(3,228)
£158,129

26

St Andrew’s Church, Hove

registered charity number 1134129

Notes to the Annual Financial Report

8 A

Prior year Statement of Financial Activities comparative figures for this year

----- Start of picture text -----
Unrestricted Designated Restricted Endowed Total Funds
Fund Fund/s Fund/s Fund/s 2021
£ £ £ £ £
Income and endowments from:
Donations 76,374 - - - 76,374
Legacies - - - - -
Charitable activities 18,023 2,206 - - 20,229
Investments 23,267 - - - 23,267
-
Other receipts 11,689 4,564 8,243 24,496
Total income 129,353 6,770 8,243 - 144,366
Expenditure on: -
Diocesan Parish Share 68,464 - - - 68,464
Salaries 2,710 - 3,350 - 6,060
Church running expenses 20,239 - - - 20,239
Trading Costs 2,711 - - - 2,711
Other Charitable Costs 12,061 6,468 21,842 - 40,371
-
Total expenditure 106,185 6,468 25,192 137,845
Net gains (or losses) on investments
Net income or (net expenditure) 23,168 302 (16,949) - 6,521
Transfers between funds 302 (302) - - -
- -
23,470 (16,949) 6,521
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets - - (8,196) - (8,196)
Other gains/(losses) - - - - -
Reconciliation of funds:
Net movement in funds 23,470 - (25,145) - (1,675)
Total funds brought forward 19,082 - 140,722 - 159,804
Total funds carried forward 42,552 - 115,577 - 158,129
----- End of picture text -----

27

St Andrew’s Church, Hove

registered charity number 1134129

Notes to the Annual Financial Report

8 B

Statement of funds

----- Start of picture text -----
Balances Transfers, Balances
b/fwd other gains c/fwd
1 Jan 2022 Income Expenditure and losses 31 Dec 2022
£ £ £ £ £
Endowed CBF Investments:
PCC Stipend Churchyard 45,252 - - (6,073) 39,179
Hobley memorial 13,931 (1,869) 12,062
Total of all endowed funds 59,183 - - (7,942) 51,241
Restricted CBF Investments:
School proceeds 44,022 - - (5,908) 38,114
Brittle 11,303 - - (1,517) 9,786
Usher missionary fund 1,069 (144) 925
Total of CBF restricted funds 56,394 - - (7,569) 48,825
Youth work - 2,500 2,500
Church Re-Ordering - 173,402 (34,770) - 138,632
Total of all other restricted funds - 173,402 (34,770) 2,500 141,132
Total of all restricted funds 56,394 173,402 (34,770) (5,069) 189,957
Unrestricted funds:
General fund 40,167 148,485 (123,931) (2,500) 62,221
Carnival Plc Shareholding 2,385 - - (1,388) 997
- - - - -
Total of all unrestricted funds 42,552 148,485 (123,931) (3,888) 63,218
Total funds £158,129 £321,887 £(158,701) £(16,899) £304,416
----- End of picture text -----*

*further to information from CBF these funds were reclassified as endowed funds (from restricted)

28

Independent Examiner’s Report to the PCC of St Andrews’s Church, Hove for the Year Ended 31[st] December 2022

This is my report to the Parochial Church Council of the Ecclesiastical Parish (PCC) of St Andrew, Hove, on the annual report for the year ended 31[st] December 2022 set out on pages 2 to 19

Respective The PCC members are responsible for the preparation of the annual reports. The PCC responsibilities of members consider that an audit is not required for this year under section 144 of the trustees and examiner Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

  1. examine the accounts under section 145 of the Charities Act,

  2. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

  3. to state whether particular matters have come to my attention.

Basis of independent My examination was carried out in accordance with general Directions given by the examiner’s statement Charity Commission. An examination includes a review of the accounting records kept by the charity 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 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 In connection with my examination, no material matters have come to my attention examiner's statement which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which

attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Examiner’s signature

…………………………………………………………………………………………………………………………………..

STUART LAWS

Examiner’s name CAPITALS

………………………………………………………………………………………………………………………………….. 23 April 2023

Date Relevant professional …………………………………................ Associate of The Institute of Chartered Accountants in England and Wales qualification(s) or body if any …………………………………………………………………………………………………………………………………… 41 Coleman Avenue, Hove BN3 5ND Examiner’s address ……………………………………………………………………………………………………………………………………

29