ALL SAINTS AND ST RICHARD'S CHURCH CROWBOROUGH (Charity Number 11347951 ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS CROWBOROUGH For the year ended 31 December 2021 Incumbent Independent Examiner D.PUMFREY FCA SIMMONS GAINSFORD LLP CHARTERED ACCOUNTANTS 52 NEW TOWN, UCKFIELD EAST SUSSEX, TN22 5DE THE REVEREND STEPHEN REES THE VICARAGE CHAPEL GREEN CROWBOROUGH TN6 IED Principal Bankers NATIONAL WESTMINSTER BANK PIC 49 HIGH STREEr UCKFIELD TN22 IAN Parish Office ALL SAINTS CHURCH CENTRE CHAPEL GREEN CROWBOROUGH TN6 IED
ALL SAINTS AND ST RICHARD'S CHURCH CROWBOROUGH CONTENTS i-ii Annual Report 2021 12-13 Independent Examiner Report 14 Statement of Financial Activities 15 Balance Sheet 16 Cashflow Statement 17-24 Notes to the Financial Statement5 Appendix I St Richard's Church Appendix 2 Restricted and Unrestricted Funds Appendix 3 Outward Giving Donations
Page I ANNUAL REPORT FOR 2021 The PCC present their annual report together with the financial statements of All Saints, Crowborough and St Richard's for the year ended 31 December 2021. The PCC confirm that the Annual Report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice ISORPI, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151 as amended by Update Bulletin I leffective l January 20151. Administrative Information The parish is a charity registered with the Charity Commission, registered number 1134795. All Saints Church is situated on Chapel Green, Church Road, Crowborough, TN6 IED. St Richard's is situated in Fermor Road, Crowborough, East Sussex TN6 3AP Both are part of the Diocese of Chichester, within the Church of England. The churches website addresses are www.allsaintscrowborough.org www.strichardscrowborough.org The Parochial Church Council IPCCI is governed by the Parochial Church Powers Measure 1956 as amended and Church Representation Rules. During the year the following served as members of the Parochial Church Council IPCCI: CLERGY and The Rev'd Stephen Rees Chairman The Rev'd Rob Dillingham Associate Curate The Re¢d Mark Ashworth Associate Vicar The Rev'd Ben Thorndike (until 8 December 20211 Associate Vicar The Rev'd Tim Hiorns {until 31 August 20211 Curate CHURCHWARDENS Nigel Grimwade Anthony Youlton
Page 2 LAY REPRESENTATIVES ON THE VARIOUS SYNODS General Synod lan Macdowell (until 12 July 20211 Dlocesan Synod Dr Steve Dennison lan Macdowell Deanery Synod Julie Bradshaw David Buck Dr Steve Denni50n Katharine Fairbairn Eric Harrison lan Macdowell Irena Morrison PCC ELECTED MEMBERS Judy Acheson Steven Burns Janet Galt Jane Brackpool (from 28 April 20211 John Summers Irena Morrison (until 28 April 20211 Dave Alexander (from 28 April 20211 Lindsay Freelove Jill 5andercott Stuart Smith (from 28 April 20211 PCC CO-OPTED MEMBERS Adrian Bailey Treasurer PCC INVITED TO AThEND Catherine Allen Adam Thrift Sarah Thrift Lin Arney Director of Music Minister to Children, Youth and Families Minister for Children and Accessibility PCC Minutes Secretary
Page 3 Structure, Governance and Management Members of the PCC are elected by the Annual Parochial Church Meeting IAPCMI or co- opted in accordance with the Church Representation rules. At All Saints, the membership of the PCC consists of the incumbent lour Vicarl, Associate Vicars, Curate, Churchwardens and members elected by those members of the congregation who are on the Electoral Roll of the church. Members of the congregation are encouraged to register on the Electoral Roll. The PCC has the responsibility of co-operating with the incumbent, the Reverend Steve Rees, in promoting in the ecclesiastical parish the whole mission of the Church evangelistic, pastoral, social and ecumenical- and is also specifically responsible for the maintenance of the Church Centre and Halls of All Saints, Chapel Green, Crowborough. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the General Fund, World Mission Fund and other funds of the PCC are to be spent. The day to day running of the Church is delegated to Management Teams and Members ofstaff. The PCC have established a remuneration subcommittee who make recommendations regarding remuneration to the full PCC for approval We are grateful to all those who have served on the staff and to God for his provision of new workers. Our Curate, Revd Tim Hiorns, moved in August this year take up the role as Minister of Windsor Anglican Fellowship. Revd Ben Thorndike, the Associate Vicar of All Saints and Minister of St Richard's, left in November this year to take up the role as Vicar of Tonbridge Parish Church. St Richard's has a Management Team ISRMTI with elected and co-opted members who. alongside the Minister and Treasurer, meet regularly and 15 ultimately accountable to the PCC. Alongside SRMT, different ministry areas each have their own team leaders. The two part-time staff posts are filled by Trish Scobell who works as both St Richard's Pastoral & Outreach worker and as Administrator. Tony Hoyle has responsibility for St Richard's buildings and their maintenance. A new Licensed Lay Minister for St Richard's was appointed.. Mark Rapley will begin leading the church from January 2022. Risk Assessment The PCC confirms that the major risks to which the council is exposed have been identified by risk analysis exercises carried out on behalf of the Council under the direction of the Church Administrator. All risks are reviewed regularly and systems and procedures established to manage identifiable risks.
Page 4 Objectives and Activities The primary objective of All Saints PCC is the proclamation of the Gospel of our Lord Jesus Christ according to the teaching of God's inspired Word, The Bible. We want to be church where people 'Discover Jesus, and so 'Discover life, in him. To 'Discover Jesus, reflects our evangelistic focus. We want more people through the witness of our churches to Discover Jesus as their Lord and Saviour. To 'Discover Life, reflects our desire to be disciple-makers. We want to grow together as disciples of Jesus who has come to give us life to the full now and life eternally with him. The PCC is committed to enabling a5 many people as possible to find a living faith in Jesus Christ, and to become part of our Church Family at All Saints or St Richard's. The PCC also maintains an overview of our worship and make5 suggestions on how our services and evangelistic witness can best reach the many groups that live within our parish. When planning our activities for the year. the incumbent and the PCC are aware of the Charity Commission's guidance on public benefit and. in particular. the specific guidance to charities on the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through.. Understanding the Gospel,. developing their knowledge of and trust in Jesus. Evangelistic and missionary work. Worship and prayer. Provision of pastoral care for people living in the parish. Grants Grants awarded will have been approved by the PCC. Grants made for Mission work will have been assessed by the World Mission Group before being recommended to the PCC. Volunteers A large number of the church family give their time freely to support the activities of the church and without them many activities would not take place. We are so thankful to the huge team who have made covid secure church services possible over the last year. Achievement and Performance: The Developing Life of the Church We are thankful for the gradual transition that has taken place over the year with national Covid re5triction5 lifting and how this has enabled us to meet more normally.
Page 5 During the second lockdown we were able to meet in person and also online for our Sunday services. We were able to begin singing together in the summer months and over the Autumn term we created different areas in the church to enable people to be able to sit in spaces that they felt comfortable with. Numbers over the Summer and Autumn terms began to grow and rebuild. Our three main Sunday setvices were available to be watched on our YouTube channel. It was encouraging to be able to begin to meet together more normally and we began to reintroduce coffee and fellowship time at each of the main services. We were Still singing with masks to the end of 2021. Our Youth and Children's ministry found many ways to adapt and change throughout the year. Whilst we were not able to hold our CIRT holiday club our Children's minister organised an Easter trail with QR code video links with evidence for the resurrection. 'Under7s' services ran concurrently with our 10'.45 service for the first part of the year. In the Summer term we were able to begin Sunday club again but not creche. We ran an Under 5,5 service to provide for the younger children during this time. OurTuesday youth services kept going throughout the year and we began a summer outdoor Adventurers club for primary aged children. In the Autumn term we pretty much got back to our usual pattern ofyouth work and itwas alsoa joyto see Young at Heart. our Mondayafternoon seniors work getting under way. There were many highlights throughout the year. once again we held Carols in the Car Park at Morrisons which was timely with increased restrictions due to the Omicron variant. We also organised and hosted the Southern Women's Convention with over 250 women attending for an excellent day of Bible teaching. praise and seminars. At the end of 2021 there were 595 parishioners on the Church Electoral Roll (this includes 62 at St Richard's). The average weekly attendance in the building at All Saints counted during October was 304 adult5 plu5 72 children in Junior Church. In addition, an average of 327 device5 tuned in online each week, many of these representing more than one person in a househoSd As well as our regular services, we enabled people throughout our community to celebrate and thank God at the milestones of their journey through life. Through thanksgiving and baptism, we thank God for the gift of life, in marriage public vows are exchanged and God joins the mar) and the woman into one. and at funeral services, friends and family express their grief, and, where the deceased is a committed Christian. rejoice in the Lord of eternal life. In 2021 we had 4 weddings and 3 wedding blessing5 in our churches. One wedding ceremony was conducted under a special licence at Pembury Hospice. There were 25 funerals held in our churches and our ministry team conducted a further 25 at a crematorium, cemetery or another church.
Page 6 St Richard's Worship, Prayer ond ministrie5. In terms of worship and prayer, 2021 was an encouraging year with people now used to the Covid arrangements, enabling them to attend on site Ipre-bookedl or online via zoom. Once restrictions gradually relaxed the gatherings quickly recovered to near pre-covid leve15. St Richard's weekly service has an Anglican structure but is informal in feel. There is a celebration of The Lord's Supper, usually on the third Sunday of each month, which is led by the Minister. Our Sunday services now start at 10'.45am and maintain a worshipping community of around 60 people and children who have their own 'classes' with creche facilities for the youngest. We attract a small flow of visitor5 on Sunday morrnings. with Christmas and Easter services attracting significantly higher numbers who do not regularly worship together with us. Our weekday activities include four St Richards specific home groups, which meet weekly with one each month being the church prayer meeting. The Hub meets on a Wednesday lunchtime each week to pray and enjoy lunch and fellowship together. Little seeds for pre-school children and those who look after them meets each Tuesday morning in term time and is very popular with there alway5 being a waiting list for places. The monthly evening prayer meeting now has around 20 members of the church meeting together. We also produce a weekly news sheet and prayer diary. Connect youth meets once a month on a Monday and 15 a joint venture with another local church reaching out into our local Community. Our buildings are regularly rented out by local associations and groups, including housing associations, fitness clubs and interest clubs. At Christmas as well as our usual Christingle service which 15 always full we were able once again to put on a carol service on the local playing field and sing carols around our neighbourhood, which was very much appreciated by the residents at the end of a tricky year. During November of 2021 the current minister took up a new post in Tonbridge and so as a church with the support of All Saints the vacant position was advertised. It was decided that the position would best be Served by a Lay Minister, which following applications and interviews the vacancy was filled within 7 weeks, with the new pastor starting l January 2022. During this period an interim leadership team was put in place made up of members of All Saints and St Richards. Please see the St Richard's website for further information and an overview of new and existing ministries. Det7nery Seven members of the Deanery synod sit on the PCC. This provides the PCC with an important link between the parish and the wider structures of the Church.
Page 7 The Church Facilities As well as regular maintenance of the like of lifts, fire alarms, pumps, clock and heating systems there was much minor maintenance works carried out during the year. More significant items undertaken include: Replacement of lights in old halls office with LED fittings. New fan to old halls boiler. Replace leaking pipework on church heating system. Roof repairs to church. Replace the taps to all the toilets in the church. Provide trolley for TV screen in refreshment area. Tree Survey and Tree Management Report of approx. 50 trees. Repair of decorative leaded glass. Underground drainage survey of drains from old church building. Asbestos works to ceiling in nursery. Works to beech tree on church boundary car park /Saxonbury Close Fencing repairs. Cleaning cooker hood and cooker downstairs kitchen New LED batten f ittings to nursery plus 2 new LED bulkhead fittings. Install a new Vitrified clay gully to replace the collapsed 90 degree bend serving the RWP outside the reception door and fill "sink hole" We give thanks for our site managers and to the volunteers who give their time and energy to maintain and clean the estate. Much of which often goes unnoticed. Evangelistic Work ond Pustorol Care All Saints and St Richard's encourage many groups to use the facilities within the Church Centre, Church Halls, The Stables and St Richard's buildings. In the Summer and Autumn terms duringthe weekthe Church Centre Downstairs Rooms and Parish Halls were used by our.. Mother and Toddler groups INoah's Ark) Young at Heart Fellowship, a group for those who are aged 60 plus. The Women's Bible Study groups, which are overseen by our Minister for Women, providing opportunity for Christian women and those not yet Christians, to meet and study the Bible. Tuesday Bible School- Bible teaching for those around during the day Barnabas Group- support group for those with dementia/memory loss Youth Groups including two:42 and 24.7 which support School years 7-13 and meet during the week. Adventurers meets after school on Tuesdays, for school years 3-6. Heroes for school years 0-2 has not yet been restarted. Craft Groups
Page 8 We have been actively seeking to ensure that our ministry is accessible to all, led by our Minister for Accessibility, Sarah Thrift. As well as making our services more accessible, we provide support for families a5 they care for those with additional needs. Our premises have begun to be hired out by different groups in the community. We have been pleased to be able to be used by the NHS Blood Donation Service, to be a drop off point for Crowborough food bank and to host the Chapel Green Nursery School and Slimming World as well as local U3A Art groups. Postorol Ministry (Jt All Saints Teams have begun to be rebuilt in the later part of the year to visit Care homes. This is still not easy with restriction5 in place for most of last year. A Pastoral Team of church members who visit and support, sometimes with Communion. those who cannot attend church activities have begun to be rebuilt. Wednesday Worship and the Barnabas group have met when able, offering support to those with dementia and their carers. Mission ond Evongelism The World Mission Group recommended financial support to our mission partners and to a number of mission and aid societies Isee Appendix 41. The total of all 'outward giving, for the year, including donations made directly by All Saints Wa5 £40.488 They a150 seek to inspire and inform the church family with regard to World Mission. We have also really enjoyed having mission partners joining us for our Zoom prayer meetings. This has really Strengthened relationships and partnership. We ran Christianity Explored over Zoom and in the Autumn term ran Life Explored at Wetherspoons pub. We also held two outreach 'Passion for Life, events in the Autumn term.. a cabaret night with guest speaker Rico Tice which was a really well attended fabulous night, and also an excellent Climate Change evening lecture with questions. We began a new Job Club with Christians against Poverty in the Autumn term which was really encouraging. Ecumenical Relotionships The Church is a member of the Sussex Gospel Partnership, and of Crowborough & Rotherfield Churches Together. A good number of people from our church work with other members of different churches in town as part of the Food Bank team.
Page 9 Flnanclal Review Planned Giving for 2021 increased by 15% from the preceding year. 2021 2020 Change Planned Giving 373,149 323.439 +49.710 The major items of expenditure for 2021. and the comparatives figures for 2020, were: 2021 2020 Ministry Salaries and Costs Running and Maintenance Costs Diocesan Common Fund Missionary & Charitable Giving Administration Salaries and Costs Ministry Group Costs 104,772 93,306 132,804 40,488 101,075 5,760 107,523 96,527 122,656 51,731 89,502 8,186 At the end of the year unrestricted and designated funds were £597,178 and restricted were £14,120. The General fund stood at £131,476. The unrestricted funds are therefore sufficient to comply with the reserves policv. Reserves Policy It is the policy of the Pccto maintain a balance in the unrestricted funds to the equivalent of at least three months. unrestricted payments as a contingency, and to designate, subject to economic circumstances, a minimum of £10,000 annually to the Building and Maintenance Fund to allow compliance with recommendations in the next Quinquennial Report. Servants of Christ We gratefully thank God for all those who serve Christ, fulfilling the part He has assigned to them in the body of Christ. In particular. we thank God for the Churchwardens, Nigel Grimwade and Anthony Youlton who have worked tirelessly for Christ, and all the members of the PCC for their contribution to the ministry of the church, and for keeping the church moving forward. Plan for Future Periods Duringthe Summerand Autumn term we began a newvision setting process forthe next 3-5 years of ministry at All Saints. We refreshed our House Vision to have nine prayerful priorities for church life.
Page 10 Accessible for all Loving God Loving our neighbour Shepherding one another Announcing Good News Instructing one another Networking with other churches for church planting and encouragement Training people for ministry Supporting world mission Through staff and leaders vision days and a church questionnaire we planned and discerned a way forward, developing a new House Vision docvment5 which will be shared at our next APCM in 2022. Our priorltles have not changed. We are God's household of faith in Crowborough.. A people who are disciples of Jesus- called to build each other up in faith A people who are passionate about reaching out with the gospel of Jesus Christ as Lord and Saviour A people who wants to live for God's praise and glory- who belleve that when you discoverjesus you discover life- why?- because Ilfe is about knowing God! Our continued desire is that in all of church life we will build all we do on the foundation of God's word and in dependant prayer. We remain committed to Preaching, studying and applying God's word across the age range and ministries of our church a5 we are able at this time, aiming to get back when we can to all that we did. Encouraging every member to grow in their relationship with Christ through daily Bible reading and prayer, and involved in the ministry and mission of our church. All we do is enabled by the frame, that is everyone servin& using our gifts, finances and buildings for the growth and development of the ministry of All Saints and St Richard's. As we look ahead, we need to keep working for the gospel of Jesus Christ, we need to keep maturing in it and share it, depending confidently on the Lord who does not change, who is sovereign. as we acknowledge with the psalmist: Unless the Lord builds the house, the builders labour in vain. Psalm 127.. 1
Page 11 Financlal Responsibilities of the PCC members The PCC are responsible for preparing the Annual Report and the financial statement5 in accordance with the applicable law and regulations. Charity law requires the PCC to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church as at the balance sheet date and of its incoming resources and application of resources including income and expenditure for the financial year. In preparing those financial statements, the PCC is required to.. select suitable accounting policies and then apply them consistently.. and observe the methods and principles in the Charities SORP: and make judgments and estimate5 that are reasonable and prudent,. and state whether applicable accounting standards have been followed, subject to any material departure5 di5c105ed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Church will continue on that basis. The PCC is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial p051tion of the Church and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Statements of Disclosure to Independent Examiner lal so far as the members of the PCC are aware, there is no relevant information of which the Charity's independent examiner is unaware, and Ibl they have taken all the steps that they ought to have taken as PCC members in order to make themselves aware o* any relevant information and to establish that the Charity's independent examiner is aware of that information This report has been prepared in accordance with the accounting policies set out in the notes to the financial statements, and with the Statement of Recommended Practice ISORPI, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I January 2015} as amended by Update Bulletin I (effective l January 20151. The Rev'd Stephen P Rees Choirman Nigel Grimwade Churchworden Anthony Youlton Churchwarden Date: 1410912022
Page 12 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CROWBOROUGH REPORT OF THE INOEPENDENT EXAMINER Independent Examiner Report to the Trustees of All Salnts and St Rlchard's Church Crowborough I report to the trustees on my examination of the f inancial statements of All Saints, Crowborough and St Richard's Crowborough I'the charity'l for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows, and related notes. This report is made solely to the tharity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in this report and for no other purpose. To the fullest exter)t permitted by law. I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for thi5 report, or for the opinions I have formed. Responsibilities and basis of report As the tru5tee5 of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statement5. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently. l express no opinion as to whether the financial statements present a 'true and fair, view and my report is lirnited to those specific matters set out in the independent examinerfs statement. Independent examiner statement Since the church's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011. 1 confirm that l am qualified to undertake the examination because l am member of ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity a5 required by section 130 of the Act: or
the financial statements do not accord with those records,. or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts
Page 13 give a 'true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. 1410912022 David Pumfrey FCA Institute of Chartered Accountants in England and Wales Simmons Gainsford LLP 52 NewTown Uckfield East Sussex TN22 5DE
Page 14 PAROCHIAL CHURCH COUNCIL OF ALLSAINTS CROWBOROUGH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021 Unre5tricted/ Designated Restrlcted Total Fund5 Funds Funds 2021 2020 Note INCOME AND ENDOWMENTS FROM: Donations and Legacies Charitable Activities Other Trading Activities Investments 550,995 43,248 1,584 9,695 13,005 564,OCK) 43,248 1,584 9,695 493,064 39,220 3,257 3,918 TOTAL 605,522 13,005 618,527 539,459 EXPENDITURE ON: Raising Funds Charitable Activities Other Trading Activities 5,367 488,080 2,864 5,367 516,628 2,864 7,174 517,207 3.627 28,548 TOTAL NET INCOME/IEXPENDITUREI 109.211 115,5431 93,668 11.451 Net gains/llosses} on sale of investments {3271 OTHER RECOGNISED GAINS & LOSSES GainsllLossesl on disposal of investments 1,249 TRANSFERS Transfers between funds-lncoming Transfers between funds-outgoing 39,090 131,2731 7,005 114,8221 46,095 146,095} 23,276 123,2761 NET MOVEMENT IN FUNDS 117,028 123,3601 93,668 12,373 RECONCILIATION OF FUNDS: TOTAL FUNDS AT I JANUARY 2021 465,885 51,490 517,375 505,002 TOTAL FUNDS AT 31 DECEMBER 2021 582,913 28.130 611,043 517.375
Page 15 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CROWBOROUGH BALANCE SHEET AS AT 31 DECEMBER 2021 2021 2020 Note FIXED ASSETS Tangible Fixed Assets 139,878 142,063 Total Fixed Assets 139,878 142,063 CURRENT ASSETS Debtors Cash at Bank and In Hand 98,662 415,195 67,093 348,282 Total Current Assets 513,857 415,375 LIABILITIES Creditors.. Amounts falling due within one year 42,692 40,063 NET CURRENT ASSETS 471,165 375,312 TOTAL ASSETS 611043 517,375 The funds of the Charity: Unrestrlcted & Designated Funds Restricted Income Funds 589,918 21,125 465,885 51,490 Total Charity Funds 611,043 517,375 Approved by the Parochial Church Council on 14- S* 22 behalf by and signed on Its The Rev'd S. P. Rees Chairman The notes on pages 17 to 25 form part of these accounts
Page 16 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CROWBOROUGH CASH FLOW STATEMENT AS AT 31 DECEMBER 2021 2021 2020 Note CASH FLOWS FROM OPERATING ACTIVITIES Net Cash (used inl/provided by operating activities 12 57,218 112.7621 CASH FLOWS FROM INVESTING AcfiviTIES Dividends, interest and rent from investments Proceeds from sale of investments 9,695 3,918 32,807 CASH PROVIDED BY INVESTING AcfiviTIES 9,695 36,725 CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR 66,913 23,963 CASH AND CASH EQUIVALENTS BROUGHT FORWARD 348,282 324,319 CASH AND CASH EQUIVALENTS CARRIED FORWARD 415,195 348,282
Page 17 PAROCHIAL CHURCH COUNCIL OF ALL SAifrrrs CROWBOROUGH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 l. Accountin Pollcles Basls of preparation of financlal statements The financial statements have been prepared in accordance with the Accounting and Reportlng by Charities.. Statement of Recomrnended Prèttice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffettive l January 20151 and the Charitie5 Act 2011 and UK Generally Accepted Ac¢ountin8 Practice as it applies from l January 2015. The financial statement5 have been prepared to 8ive a 'trve and fairf view and have departed from the Charities IAccounts and Reports) Re8ulation5 2008 only to the extent required to provide a 'true and fair view.. This departure has involved following the Charities SORP published on 16 July 2014 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from l April 2005 which has sinte been withdrawn. Funds a¢countlng 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- al income from trusts which may be expended only on those restricted objects provided in the terms of trust or beque5t,' bl donation5 or grants ceiVed for a specific object or given by the PCC for a specific object. Any balante remaining unspent at the end of the year is carried forward as a balance on that fund. Incomin8 Resources All incoming resources are accounted for gross and is recogni5ed once the church has entitlement to the income, it is probable that the income will be received and the amount of it)come receivable can be measured reliably. Dont7tion and legacy Income Collections are recognised when received by or on behalf of the PCC. Planned giving receivable is recognised only when received Income tax recoverable on Gift Aid donations is recognised when the income 15 recogni5ed. Grants and legacies are recognised when the PCC is legally entitled to the amount due Incomefrom Investments Interest entitlements are accounted for as they accrue. All other income All other income is recognised when it is receivable
Page 18 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CROWBOROUGH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Resources used Resources expended are accounted for on an accrual basi5 and are accounted for gross. Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be reqLfired and the amount of the obligation 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 ottivities The diocesan parish contribution is accounted for when paid. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational Ithough not a legall liability and is shown as a creditor in the Balance sheet. Pensions The church operates a defined contribution scheme for the benefits of its employees. Contributions payable are charged to the Statement of financial activity in the year they are payable. Pension contributions are charged to the All Saints General Fund. Fixed Assets Tangiblefixed assets Consecrated and beneficed property of any kind is excluded from the accounts by s.96120llal of the Charities Act 2011. Movable 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. They are listed in the Church's Inventory which can be inspected. For inalienable property acquired prior to 2003 there 15 insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since l January 2004 have been capitalised and depreciated in the accounts over their useful economic life on a straight line basis. Other buildings The freehold properties are shown in the accounts at cost. No depreciation is charged due to the ongoing maintenance of the residential properties IBethany and 2 Woodland Way). The following depreciation rates are applied:_ Coffee Bar, Church Hall Building cost over 75 years St Richard'5 Church Hall Equipment 33 113% per year straight line
Page 19 PAROCHIALCHURCH COUNCIL OF ALLSAINTS CROWBOROUGH NOTESTOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Current Assets Amount5 owing to the PCC at 31 December 2021 in respect of rent and other income are shown as debtors less provision for amounts that may prove uncollectible. Trade and other debtors are recognised at the settlement amount after any discount offered. Prepayments are valued at the amount repaid net of any trade discounts due. Cash at Bank and in Hand Short-term deposits include cash held on deposit with the bank. Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months of less from the date of acquisition or opening of the deposit or similar account. Creditors and provisions Creditors and provisions are recognlsed where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Financial Instruments The charity only has financial assets and finantial liabilities of a kind that qualify as basic financial instrument. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effertive interest method.
Page 20 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CROWBOROUGH NOTES TO THE FINANCIAL STATEMENTS FORTHE YEAR ENDED 31 DECEMBER 2021 2. Incomin Resource5 Unrestricted/ Deslgnated Restrirtèd Funds Funds 2021 2021 Unrestrlcte(11 Designated Re5trirted Funds Funds 2020 2020 Total Funds 2021 Total Funds 2020 Donations and Legacies Planned Givin8 Collections at all servites Sundry donations and appeals Income tax recoverable One off gifts Legacies Other Income 366,144 13,311 6,167 83.434 11.998 69,941 7,005 373,149 13.311 12,167 83,434 11.998 69,941 323.439 7,921 25.472 71,795 18,409 1,400 6,051 323,439 7,921 64.049 71,795 18,409 1,400 6,051 6,OLKI 38,577 Charltablè artivities Church Centre and Hall Hire Ministry groups House Vision Fees from weddings & funerals 29.705 6,681 29,705 6.681 19,454 14.356 34 4,641 19,454 14.381 34 5,351 25 6,862 6.862 710 43,248 Other tradlng actlvlt5es Coffee bar. Card Sales & Minibus Book centre Office Income 739 796 49 739 796 49 2,139 1.022 96 2,139 1.022 96 Investments Bank Interest Rent 477 9,218 9,69 477 9,218 318 3,600 318 3,600 TOTAL INCOMING RESOURCES 0,147 ,45
Page 21 PAROCHIAL CHURCH COUNCIL OFALL SAINTS CROWBOROUGH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 3. Resources Ex nded Unrestrlttedl Designated Restrlrted Funds Funds 2021 2021 Unrestrlctedl Designated Restricted Funds Fund5 1020 2020 Total Funds 2021 Total Funds 2020 Raislng Funds Posters & Promotions Costs of Services 1.797 3,570 5,367 1,797 3,570 5,367 4,774 1.446 6,220 4.774 2,400 7,174 954 954 Charitable Activities Missionary and charitable givlng.. Ministry Groups House Vision Ministry costs.. Diocesan common fund Other staff costs Church running expense5 Church maintenance Flowers Magazine Bank charges Recruitment costs Depreciation Admin Salaries and Expenses Parlsh office Miscellaneous Charitable A£tivities Speakers fees Independent examination fees Accounting fee5 12.112 5,760 459 28.376 40,488 5,760 459 10,561 8,1110 838 41.170 46 51.731 8,186 838 132.804 104,772 35,198 57,936 132,804 104,772 35.198 58.108 122,656 87,519 37,014 59,424 105 450 805 122,656 107,523 37,014 59,513 105 450 805 20.(K14 172 89 1.133 938 2,185 101,075 13,513 7,819 1,133 938 2.185 101.075 13,513 7,819 2,350 89,502 15.951 8,667 610 4,2(K) 7,1( 455,898 2,350 89,502 15,951 8.667 610 4,200 7.106 517,207 6,256 6,120 488,080 6,256 6,120 516,628 28,548 61,309 Other tradlng attlvlties Coffee bar, Card S31es and Minibus Book centre 1,842 1.022 2,864 1,842 1,022 2.864 2,722 905 3.627 2,722 905 3,627 TOTAL RESOURCES EXPENDED 496,311 28,548 524,859 46S,745 62,263 528.008
pa 22 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CROWBOROUGH NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 4. Staff Costs The staff costs fi.gure does not include the stipends, NIC and pension costs of the ¢lergy, who re paid directly by the Diocese. During the year the PCC employed a musical direttor, youth minister, a551Stant youth minister. facilities/site managers. cleaner. administrator and treasurer, office manager. vicar's PA and an administrator and outreach worker at St Richard'5. No employee recelved remuneration amounting to more than £60,000 per annum In either year. Payroll costs.'_ Z021 2020 Wages and salaries Defined contribution pension costs Social security C05t 160,250 9,384 7,088 155,560 9,206 10,785 The average monthly number of employee5 wa5= 10 12020- 111. 5. Penslon Commltments The church operates a defined contribution pension scheme. The assets of the scheme are held Separately from those of the charity in an independently administered fund. The pension c05t charge represents contribution5 payable by the charity to the fund and mounted to £9,38412020- £9,2061- Contributions totalling £1,35512020- £1,3091 were payable to the fund at the balance sheet date and are Included in creditors. 6. Tan ible fixed assets Equipment Freehold land & buildings Leasehold property Total Tanglble FIMed Assets ActuallDeemed Cost At l January 2021 Additions At 31 December 2021 11,563 162,428 22,000 195,991 11,563 162,428 22,000 195,991 DeprecSatlon At I january 2021 Charge for the year At 31 December 2021 10,728 835 11,563 43,200 1.350 44,550 53,928 2.185 56.113 Net Book Value 31 December 2021 117,878 22,000 139,878 31 December 2020 835 119,228 22,000 142,063
Page 23 PAROCHIAL CHURCH COUNCSL OF ALL SAINTS CROWBOROUGH NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED31 DECEMBER2021 7. Anal is of Net assets fund unStricted Restricted fund funds Total Fixed Assets for church use Current Assets Current Liabilities 139,878 492,732 142,6921 139,878 513,857 142,6921 21.125 Fund balance 589,918 21,125 611.043 8. Debtor5 All amounts duè within one year 2021 2020 T3x C13im Other Debtors Prepayments and Accrued Income 83.594 11,126 3,942 98,662 59,367 2,942 4.784 67.093 9. Credltors: Amounts fallln duè wlthin one ear 2021 2020 Trade creditors Accruals Agency Collections Other Creditors 12,193 4,610 4.122 21,767 11,929 4.200 2,453 21.481 42,692 40,063 10. Financial Commitments Capital eommitments The PCC had no capital commitments contracted for but not provlded for in the accounts as at 31 December 202112020- Nill. 11. Trznsactlons wlth tonnected èrsons 2021 2020 The following connected persons were relmbursed expense5 during the year: Mark A5hworth Stephen Rees Ben Thorndike Tim Hiorns 2,756 S.190 5,338 2.389 15,673 2.354 4,301 5.019 3.222 14.896 The amount owed to PCC members at the 31 Decernbei 2021 is £25 12020 £3441 Note Clergy'expenses" include council tax, water rates and rentals paid.
Page 24 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CROWBOROUGH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 12. Re¢on¢iliation of net movement in funds to net cash flow from o eratin artivities 2021 2020 Net income for the year las per Statement of Financial Activities) 93,668 12,373 Adjustment for- Depreciation charges Disposal of Investment5 Revaluation gains on investments Dividends, interest and rent5 from investments Ilncreaselldecrease in debtors IDecreèsellincrease in creditors 2,185 2,350 327 11,2491 19.6951 13,9181 131,5691 125,1891 2,629 2,544 57,218 112,7621
Appendix I PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CROWBOROUGH YEAR ENDED 31 DECEMBER 2021 St Richard's Church a) Income and expenditure account 2021 2020 INCOME Plate Bankers orders Tax reclaimed Church and Hall Hire Legacies Donations Bank interest 2,027 43,370 9,901 2,705 17,711 895 1,498 41,103 8,971 1.422 322 52 EXPENDITURE Costs of Services Missionary and Charitable Giving Ministry Groups Minister Costs Other Staff Costs Church Running Expenses Church Building and Maintenance Admin Salaries and Expenses Off ice Costs 356 4.610 380 24,738 2,640 1,599 4,118 15,366 1,833 1,370 5,891 391 25,5 2,640 2,027 1,708 14,721 3,959 NETSURPLUS/IDEFICITI FOR THE YEAR 20 975 b} Balance Sheet 2021 2020 Church hall Cash at bank Debtor Trade Creditor Creditor 22.(K)O 87,732 141 1791 16,2551 103 539 22,000 62,939 150 14861 12,0391 Represented by: General reserves Capital Fund Building Fund Pastoral Fund Outreach and Pastoral Worker Fund 52,390 22,000 5.236 4,966 18,947 26,898 22,000 3,736 4,966 24,964 103 539 82,564
PAROCHIAL CHURCH COUNCII OF AIL SAINTS CROWBOROUGH YEAR ENDED 31 DECEMBER 2021 l January 2021 31 December 2021 Money in Moneyout Transfers RESTRICTED FUNDS Children's and Youth Workers, Fund-cash Choir Fund (Pegnitzl Curtain5 FLtnd Highfields Trust Janet Richards Memorial Fund World Mission Fund 14,822 1,891 3,405 1,278 2,074 28,020 114,8221 1,891 3,405 1,106 2,074 12,649 11721 6,0(M) 128,3761 7,005 51,490 6,000 128,5481 7,817 21,125 l January 2021 31 December 2021 Money In Moneyout Trnnsfers UNRESTRICTED GENERAL FUNDS All Saints General Reserve St Richard'5 General Reserve Thirsty General Reserve All Saints Capital Reserve St Richard's Capital Reserve 107,866 26.898 9,714 124,763 22,000 291,241 537,217 1486,9901 128,1221 129,971 26,898 11,994 124,763 22,000 315,626 2,280 539,497 1486,9901 128,1221 DESIGNATED FUNDS All Saints Maintenance Fund Barnabas Service Charitable Donations Choir Fund Community Entertainment Fund Flower Fund Holiday at Home Legacie5 and Special Projects Music Group Music Ministry Events Noahs Ark Toddler Group St Richard's Building Fund St Richard's Pastoral Fund St Richard's Designated 2018 Gift Fund Support Fund Young @ heart 42.168 361 15,000 57,168 61 22,995 5,421 216 167 14671 22,995 5,195 308 172 433 85,677 940 1,591 2,056 3,736 4,966 24,964 385 1,692 336 Iiioi 1921 11,1971 130 895 433 150,315 1,170 69,941 230 15,3031 11,5911 11,6601 13961 3,736 4,966 24,964 655 2,192 50 2,176 1801 11,6761 300 174,644 73,030 19,3211 35,939 274,292 Unrestricted & Designated Funds 465,885 612,527 1496,3111 7,817 589,918 Total Funds 517,375 618,527 1524,859} 611,043
Appendix 3 PAROCHIAL CHURCH COUNCIL OF ALL SAINT5 CROWBOROUGH YEAR ENDED 31 DECEMBER 2021 OUTWARD GIVING DONATIONS FOR 2021 All Salnts 2021 2020 Mi59ion Partner5 & Visitors Associate Sponsor Grace Christian Againts Poverty Compassion Congo Church Association Cr0551in Crossteach DGU 2,185 420 336 2,(K)O 4,200 13,966 3.100 500 2,700 4,200 Eurasia Education Foundation Church of England EvangÉlic81 Councll 4.400 soo Gafcon Icwr-sarah Baldwin 15erve Africa Jacky Bonney Jitn and Annette Wheeler Mind and Soul FoundatSon Mission Aviation Fellowship Open doors Penhurst Retreat Centre Platform 67 Sèt7 StEak Life Spurgeons Fegans TitusTrust World in Need World Mission Admin Sussex Gospel Partnership Compasslon Evangelical Alliance 24-7 Prayer network Syrlan F8mllv 1.000 4.890 4,200 2.750 4.200 4,200 loo 500 500 750 500 600 25 500 1.000 500 i.ioo loo I,Tr)o 396 396 526 3.200 3.500 654 120 500 950 Total All Salnts 35.878 45,840 t Richard's World in Need Open Doors Beehwe Children5 Foundation Crowborough Foodbank SGP 1,560 1.200 1,200 2,(K)O 2.000 1.000 236 650 6S5 Total St Rlchard's 4,610 5,891 Total 40.488 51.731