THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31st DECEMBER 2020
CHARITY REGISTERED NUMBER 1134844
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2020
| Contents | Pages |
|---|---|
| Trustees Annual Report | |
| Reference and Administrative Details | 1 |
| Structure, Governance and Management | 3 |
| Objects and Activities | 4 |
| Achievements and Performance | 4 |
| Financial Review | 5 |
| Trustees' Responsibilities | 6 |
| Report of the Independent Examiner | 7 |
| Statement of Financial Activites | 8 |
| Balance Sheet | 9 |
| Notes to the Accounts | 10-14 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31st DECEMBER 2020
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
Name of Charity: THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR Working Name: PCC ST JOHN'S BOXMOOR Charity Registered Number: 1134844 Date Registered: 11th March 2010 Governing Document: Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules Objects: Promoting in the ecclesiastical parish the whole mission of The Church of England Principal Office: St John's Church Hall St John's Road HEMEL HEMPSTEAD Herts. HP1 1JY Trustee: The Parochial Church Council (PCC) The individual members of the PCC are Trustees and are listed on the next page Independent Examiner: Mr Roger Taylor Bankers: NATWEST BANK PLC 9 Bank Court HEMEL HEMPSTEAD Herts. HP1 1BS
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TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2020
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
The Parochial Church Council (Trustees) 2020
All members of the Parochial Church Council (PCC) are Trustees.
Reverend Michael Macey Vicar Chairman Rosie Akeroyd Elected Member Christopher Angell Elected Member Hon. Treasurer Phil Barton Elected Member From 11th October 2020 Susan Brown Elected Member Until 11th October 2020 Glenn Clayton Elected Member From 11th October 2020 Marion Cowe Elected Member Marian Davies Elected Member Churchwarden from 11th October 2020 Joanne Fisher Deanery Representative Deputy Churchwarden Jean Garner Elected Member Graham Gibbs Deanery Representative Philippa Graham Elected Member Until 11th October 2020 Mark Harbour Elected Member Lorraine Ioannou Deanery Representative Carole Lewis Co-opted Member - Reader David Martin Elected Member Janet Packe Elected Member Until 11th October 2020 James Proehl Elected Member 4 Job Rombout Diocesan Representative Churchwarden Cathy Shaw Elected Member Rosie Shaw Elected Member Deputy Churchwarden from 11th October 2020 Trevor Standen Elected Member Di Tovey Elected Member
Daughter Churches
The Parish of St John's, Boxmoor, contains the daughter churches of St Stephen's, Chaulden, and St Francis of Assisi, Hammerfield.
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TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2020
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
STRUCTURE, GOVERNANCE AND MANAGEMENT
CONSTITUTION
The Parochial Church Council of the Eccliastical Parish of St John's Boxmoor is a body corporate whose Governing Document is the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules (2011).
APPOINTMENT OF TRUSTEES
Members of the Parochial Church Council (PCC) are also its Trustees unless otherwise stated. Under the Church Representation Rules, clergy, churchwardens and readers together with Deanery and Diocesan Representatives are members of the PCC.
A further fifteen lay members are elected by the members registered on the Electoral Roll at the Annual Parochial Church Meeting (APCM) . Elected Trustees shall hold office for three years with one third of their number standing for election each year.
In addition, there may be a maximum of two co-opted members as determined by the Trustees. Co-opted members may only serve until the next APCM
APPOINTMENT OF OFFICERS
In accordance with the Church Representation Rules, the minister of the parish shall be the Chairman.
Vice Chairmen and honorary officers are appointed at the first meeting of the PCC following the APCM.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2020
OBJECTIVES AND ACTIVITIES
OBJECTS
The objects of the Charity are to promote in the ecclesiastical parish the whole mission of The Church of England.
The provision of grants, buildings, facilities and services with the object of enabling the mission of The Church of England to be fulfilled.
ACTIVITIES
2020 was heavily impacted by the Covid-19 pandemic and the restrictions introduced to contain it. In a "normal" year, in addition to the regular services of worship, the charity organises a large range of events for the benefit of the local parish and also to raise funds for its grant making activities. Such events include regular ‘OMO’ lunches and ‘Friendship Teas’ for parishioners living alone. St John’s also receives regular educational visits from local school classes throughout the year and especially for Christmas carol services.
Major fund raising drives enable the PCC to "balance the books" and undertake capital projects. Popular events associated with this activity have included a Summer Fete, Christmas Tree Festival, Countdown to Christmas Fair, Music Festival, New Year concert, quizes, a grand draw and a ‘Unisong’ day involving local schools.
St John’s has an active choir, both junior trebles and adults under the direction of a permanent Director of Music.
ACHIEVEMENTS AND PERFORMANCE
The Parochial Church Council (PCC) meets in principle on the second Tuesday of every other month, with its Standing Committee meeting, if required, in the alternate months. Minutes are kept of all PCC meetings which are distributed to all PCC members and to any member on the church electoral roll on request. A shortened version of the PCC minutes is published in the church magazine when appropriate. However, there was only one meeting of the full PCC during 2020, as, after the January meeting the Covid-19 Pandemic struck and all meetings of the PCC and its various committees went into abeyance. By April it was apparent that this was not going to be a short-lived affair and that restrictions would be in place for some time. The Vicar therefore called upon the Standing Committee to meet on "Zoom" and to act on behalf of the PCC, thus fulfilling one of the functions of the Standing Committee.
Throughout the remander of the year the Standing Committee met each month to ensure that:
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the Parish was complying with the relevant Covid-19 restrictions
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our financial position was monitored, endorsing the difficult decision to suspend paying Parish Share to the Diocese so as not to be overdrawn at the bank
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we continued to comply with Safeguarding legislation
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plans for re-opening churches for private prayer and subsequently public worship were scrutinised and approved
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our common life was as rich as it could be during these strange times
The Standing Committee was also augmented by 3 additional members of the PCC to bring a little more depth of experience and expertise to the fore whilst not making meetings too populated thus making a meeting on "Zoom" unworkable. Most meetings lasted an hour. Plans were put in place to review our Mission Action Plan in early 2021 to ensure that as we emerge from the Pandemic we are aware of our priorities and the work to be undertaken.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2020
FINANCIAL REVIEW
The Parochial Church Council requires funds only for the achievement of its Objects. This includes the making of grants to suitable organisations, the provision of buildings and facilities plus the provision of services.
The PCC's policy is to maintain a General Fund for St John's and St Stephens together and seperately for St Francis both with sufficient working capital to meet the next 4 three month's budgeted expenditure. Restricted Funds have been established for specific purposes as detailed in Note 9 to the Accounts.
Other reserves comprise four Endowment Funds:
The Centenary Fund (established to provide for the maintenance, repair and extension of the Church, its fixtures and fittings) generates interest which is reinvested until required for the St John's Fabric Fund.
The Rolph Bequest provides an income stream for the support of assistant clergy in the Parish.
The Freeman-Rolph Fund provides income for use at the Incumbent's discretion to assist parishioners in need.
The Gulliver Bequest provides an income to St Francis' Church.
Apart from the income from endowments, the General Fund relies on Parishioner giving, donations, fees from weddings and funerals, Hall lettings and fundraising events.
2020 was an exceptional year. Until the end of March we were closely matching our budgets and all appeared well for another "break-even" year. Then Covid-19 struck and our finances were thrown into turmoil.
Happily, Planned Giving held up and increased donations largely offset the loss of collections whilst our churches were closed. However, with all three Church Halls closed for 9 months, income from that source, and on which we rely to balance our books, ceased abruptly leaving us more than £17,000 short across the Parish over the year. Fundraising was similarly heavily curtailed costing us a further £14,000. Severe restrictions on weddings and funerals reduced fees by nearly £3,000.
Despite some expenditure savings being possible the PCC was faced with the prospect of rapidly running out of money and close monitoring of monthly cashflow reports became the order of the day. To prevent bankruptcy a plan was agreed under which St Francis paid their Parish Share in full but St John's withheld theirs after the first four monthly installments had been paid until major essential costs, such as insurance, had been met. As the year progressed it became apparent our Churches and Church Halls would remain closed well into 2021 and so it was decided to further limit the payment of Parish Share to facilitate the building up of an additional year-end cash reserve to cover expenditure in the first quarter of 2021. In the event five monthly payments of Parish Share were made and a temporary reserve of nearly £32,000 created. The hope is that our 2021 Parish Share requests will be met in full, but much depends on our Halls re-opening and fundraising being possible and successful. Whilst the short-term expedient of withholding Parish Share saw us through 2020 it is not a viable course of action in the longer term as clergy are paid from our contributions and Diocesan reserves are limited. We cannot risk being without clergy support and so the PCC have planned a major Stewardship campaign for 2021 in an attempt to raise Planned Giving
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2020
FINANCIAL REVIEW (Continued)
to match Parish Share requests and an aggressive fundraising programme to help cover other costs. The PCC has also been advised of two legacies which should enable them to clear the outstanding Parishioner Boiler Project loans and re-float our Fabric Funds without a further call on the General Fund; but 2021 remains set to be another difficult year, and making the Parish finances sustainable will be a priority.
TRUSTEES' RESPONSIBILITIES
The Trustees are required to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of its profit or loss for that period. In preparing those accounts the Trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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State whether the policies adopted are in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRSSE 2015) and with applicable accounting standards, subject to any material departures disclosed and explained in the accounts;
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Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 1993 (as amended by the Charities Act 2006) and Regulations made thereunder. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Standing Committee on behalf of the Parochial Church Council on 13th April 2021 and signed on its behalf:
M.Macey
Rev'd Michael Macey Chairman
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
INDEPENDENT EXAMINERS REPORT
TO THE PCC OF THE ECCLESIASTICAL PARISH OF ST JOHN'S, BOXMOOR FOR THE YEAR ENDED 31st DECEMBER 2020
This report on the Financial Statements of the PCC for the year ended 31 December 2020 which are set out on pages 8 to 14 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and section 145 of the Charities Act 2011 ('the Act').
Respective responsibilities of trustees and examiner
As the members of the PCC you are responsible for the preparation of the Financial Statements; you consider that the audit requirement of the Regulations and Section 144(2) of the Act do not apply. It is my responsibility to examine the Financial Statements under section 145 of the Act; follow the procedures laid down in the General
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the Financial Statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
Independent examiners statement
In connection with my examination, no matter has come to my attention:
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(1) 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 Act; and
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to prepare accounting records which accord with the accounting records and to comply with the requirements of the Act and the Regulations have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
R.Taylor
Roger Martin Taylor Dated: 14th March 2021 8, Varney Road Hemel Hempstead HP1 2LB
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2020
| Note Incoming Resources Incoming resources from donors 2a Other voluntary incoming resources 2b Income from charitable and ancillary trading 2c Other ordinary incoming resources 2d Income from investments 2e Total Incoming Resources Resources Expended Grants 3a Activities directly relating to the work of the church 3b Fund-raising and publicity 3c Church management and administration 3d Total Resources Expended Net Incoming / (Outgoing) Resources Gains and Losses on Investments realised unrealised Net Movement in Funds Balances brought forward at 1st January 2019 (2018) Transfers between Funds Balances carried forward |
Unrestricted Restricted Endowment TOTAL TOTAL Funds Funds Funds 2020 2019 £ £ £ £ £ 90,805 612 - 91,417 96,517 6,393 3,337 - 9,730 40,134 21,582 - - 21,582 44,077 - 260 - 260 - 3,931 1,207 - 5,138 5,070 |
|---|---|
| 122,711 5,416 - 128,127 185,798 |
|
| 2,526 - - 2,526 6,932 80,781 2,006 - 82,787 191,466 1,582 - - 1,582 4,929 10,098 - - 10,098 13,245 |
|
| 94,987 2,006 - 96,993 216,572 |
|
| 27,724 3,410 - 31,134 (30,774) - - - - - - - 23,419 23,419 47,947 |
|
| 27,724 3,410 23,419 54,553 17,173 |
|
| 32,277 488,968 285,440 806,685 789,512 (192) 192 - - - |
|
| 59,809 492,570 308,859 861,238 806,685 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
BALANCE SHEET AS AT 31st DECEMBER 2020
| Note Fixed Assets Tangible fixed assets 5a Investment Assets 5b Current Assets Stock Debtors 7 Short Term Deposits Cash at bank and in hand Liabilities: Amounts falling due within 1 year 8 Net Current Assets Long Term Loans Net Assets Funds 6 & 9 Unrestricted Restricted Endowment |
2020 £ 493,474 308,807 802,281 - 6,390 8,592 55,975 70,957 (12,000) 58,957 - 861,238 59,809 492,570 308,859 861,238 |
2019 £ 493,474 285,387 |
|---|---|---|
| 778,861 | ||
| - 7,594 8,556 27,674 |
||
| 43,824 | ||
| (2,500) | ||
| 41,324 | ||
| (13,500) | ||
| 806,685 | ||
| 32,277 488,968 285,440 |
||
| 806,685 |
The notes on the following pages form part of these accounts
Approved by the Standing Committee on behalf of the Parochial Church Council on 10th February 2021 and signed on its behalf:
M.Macey
Chairman
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2020
1. Accounting Policies
The accounts are prepared on an accruals basis, in accordance with the Church Accounting Regulations 1997
The accounts also comply with the Accounting and Reporting by Charities: Statement of Recommended Practice (FRSSE 2015); Charities Act 1993 (as amended by the Charities Act 2006) and Regulations made thereunder; and with applicable accounting standards.
The accounts are prepared under the historical cost convention
| 2. Incoming Resources 2a. Incoming resources from donors Planned giving Collections(open plate) at all services Sundry donations 2b. Other voluntary incoming resources Appeals Legacies Fêtes & other fund raising events 2c. Income from charitable and ancillary trading Magazines Coffee Church halls lettings etc Fees Merchandising & Printing 2d. Other ordinary incoming resources Insurance claims & settlements 2e. Income from investments Dividends and interest including any reclaimed tax Total Incoming Resources |
Unrestricted Restricted Endowment TOTAL FUNDS Funds Funds Funds 2020 2019 £ £ £ £ £ 72,318 - - 72,318 71,919 11,036 - - 11,036 19,510 7,451 612 - 8,063 2,043 |
|---|---|
| 90,805 612 - 91,417 93,472 |
|
| 1,912 3,100 - 5,012 9,900 - - - - 15,933 4,481 237 - 4,718 17,346 |
|
| 6,393 3,337 - 9,730 43,179 |
|
| 1,998 - - 1,998 2,208 450 - - 450 1,221 7,051 - 7,051 24,449 9,987 - - 9,987 12,488 2,096 - - 2,096 3,711 |
|
| 21,582 - - 21,582 44,077 |
|
| - 260 - 260 - |
|
| 3,931 1,207 - 5,138 5,070 |
|
| 122,711 5,416 - 128,127 185,798 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2020
| Unrestricted | Restricted | Endowment | **TOTAL ** | FUNDS | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2020 | 2019 | |
| 3. Resources Expended | £ | £ | £ | £ | £ |
| 3a. Grants | |||||
| Missionary & charitable giving: | |||||
| Church overseas | |||||
| missionary societies | - | - | - | - | - |
| relief & development agencies | 190 | - | - | 190 | 975 |
| Home missions & other Church | |||||
| Societies | 2,336 | - | 2,336 | 5,957 | |
| 2,526 | - | - | 2,526 | 6,932 | |
| 3b. Activities directly relating to work of | |||||
| the Church | |||||
| Ministry: diocesan parish share | 39,986 | - | - | 39,986 | 88,499 |
| clergy expenses | 2,411 | - | - | 2,411 | 3,637 |
| Church - running expenses | 23,310 | - | 23,310 | 28,670 | |
| Church maintenance & Repairs | 3,096 | 1,937 | - | 5,033 | 52,655 |
| Expenditure on parish magazine | 1,000 | - | - | 1,000 | 1,145 |
| Church hall running costs | 1,972 | - | - | 1,972 | 5,123 |
| Music | 9,006 | - | 9,006 | 11,737 | |
| 80,781 | 1,937 | - | 82,718 | 191,466 | |
| 3c. Fund-raising and publicity | |||||
| Costs of fêtes and other fund-raising | |||||
| events | 1,582 | - | - | 1,582 | 4,929 |
| 3d. Church management and administration | |||||
| Administration: | |||||
| Printing & stationery | 4,656 | - | - | 4,656 | 6,473 |
| Telephones | 333 | - | - | 333 | 378 |
| Administrator | 5,109 | - | - | 5,109 | 6,394 |
| Loan interest & costs | - | - | - | - | |
| 10,098 | - | - | 10,098 | 13,245 | |
| Total Resources Expended | 94,987 | 1,937 | - | 96,924 | 216,572 |
4. Staff Costs
Music expenses include payments made to St John's Director of Music and Administration costs include payments made to the Parish Administrator. Church hall running costs include payments made to the St John's Hall caretaker and Hall cleaner.
No National Insurance or pension contributions were payable in respect of any of them in 2020 or 2019
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2020
5. Fixed Assets for use by the PCC
5a. Tangible fixed assets
Buildings - St John`s Hall & West End £493,474 (2019 £493,474)
| 5b. Investments 15,103 shares in the CBF Investment Fund (historical cost at 31st December 2020 : £19,787) 6. Analysis of Net Asset Fund Fixed Assets Current Assets Current Liabilities Long Term Loans Fund Balance 7. Debtors Prepayments of insurance Gift Aid Claim Other 8. Liabilities: Amounts Falling Due Within One Year Parishioner Loans Creditors for goods and services |
2020 2019 £ £ 308,807 285,387 Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ - 493,474 308,807 802,281 60,809 10,096 52 70,957 (1,000) (11,000) - (12,000) - - - - Market Value |
2020 2019 £ £ 308,807 285,387 Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ - 493,474 308,807 802,281 60,809 10,096 52 70,957 (1,000) (11,000) - (12,000) - - - - Market Value |
|---|---|---|
| 59,809 492,570 |
308,859 861,238 |
|
| 2020 2019 £ £ 2,315 2,758 4,075 4,836 - - |
||
| 6,390 7,594 |
||
| 11,000 - 1,000 2,500 |
||
| 12,000 2,500 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2020
| 9. Fund Details Restricted Funds St John's Building Reserve St John's Fabric Fund St Francis Fabric Fund Music Fund Vicar and Churchwardens' Discretionary Fund St John's Social Committee Wedding Advances Holiday at Home Joyce Ralphs Bequest (St Francis) Michael Abbiss Bequest (St Francis) St Francis Vestments Fund Endowment Funds Centenary Fund Rolph Bequest Gulliver Bequest Freeman-Rolph Fund |
Balance at 31/12/20 £ 493,474 (11,494) - 216 5,659 740 1,400 1,275 1,000 300 - |
|---|---|
| 492,570 | |
| 127,742 43,020 25,845 112,252 |
|
| 308,859 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2020
10. Missions and Charitable Giving 2020
| Beneficiary Bibles for Children Bishop's Harvest for the Hungry Appeal Childrens' Society Churches Together in Hemel Hempstead * Hospice of St Francis DENS YMCA re Youth Project ** |
Gross Donation £ 1,100 190 400 - 506 330 - 2,526 |
Collection £ 486 190 400 - 506 330 - 1,912 |
Allocation from PCC £ 614 - - - - - |
|---|---|---|---|
| 614 |
- Membership fees waived in 2020
** Project on hold due to Covid-19
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