## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR**
## **ANNUAL REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31st DECEMBER 2021**
**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 2021**
|**Contents**|**Pages**|
|---|---|
|Trustees Annual Report||
|Reference and Administrative Details|1|
|Structure, Governance and Management|3|
|Objects and Activities|4|
|Achievements and Performance|5|
|Financial Review|6|
|Trustees' Responsibilities|7|
|Report of the Independent Examiner|8|
|Statement of Financial Activites|9|
|Balance Sheet|10|
|Notes to the Accounts|11-15|
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31st DECEMBER 2021**
## **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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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2021**
## **The Parochial Church Council (Trustees) 2021**
Reverend Michael Macey Vicar Chairman Rosie Akeroyd Elected Member Christopher Angell Elected Member Hon. Treasurer Phil Barton Elected Member Glenn Clayton Elected Member Marion Cowe Elected Member Marian Davies Elected Member Churchwarden Dee Fisher Elected Member Joanne Fisher Deanery Representative Deputy Churchwarden Jean Garner Elected Member Graham Gibbs Deanery Representative Mark Harbour Elected Member Lorraine Ioannou Deanery Representative Carole Lewis Co-opted Member - Reader Anne Lyne Elected Member From 25 April 2021 David Martin Elected Member Until 25 April 2021 James Proehl Elected Member Job Rombout Diocesan Representative Churchwarden Cathy Shaw Elected Member Rosie Shaw Elected Member Deputy Churchwarden 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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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2021**
## **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 2021**
## **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**
The PCC resumed full meetings following the APCM in April 2021, having used an expanded Standing Committee to take operational decisions during the Covid-19 pandemic. During the year activities gradually built up to their pre-pandemic velocity. Regular services of worship recommenced with enhanced pastoral activities to encourage the congregation back into church. The popular ‘OMO’ (on my own) lunches and ‘Friendship Teas’ started afresh as well as some childrens' events.
Following the pandemic, major fund raising activity has been required to balance the boooks. This has included a Summer Fete, Christmas Tree Festival, Countdown to Christmas Fair, New Year concert, quizes, raffles and educational activities involving local schools. We also receive regular educational visits from local schools and host school carol services.
Our Director of Music has enhanced the musical side of our worship and guides an active church choir.
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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 2021**
## **ACHIEVEMENTS AND PERFORMANCE**
The Parochial Church Council (PCC) meets in principle on the second Tuesday of every other month, with the Standing Committee meeting, if required, in the alternate months. Detailed 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 highlights from the PCC minutes is publishedwhen practicable, in the parish magazine. Following the pandemic restrictions, normal meetings of the PCC recommenced following the 2021 APCM.
During 2021 the primary task of the PCC was to manage the parish's operation during the pandemic and to supervise its journey from pandemic conditions back to "new normal". The PCCalso drew up from scratch a new Mission Action Plan ("MAP") to focus on our priorities and it put in place the means to ensure that all the MAP goals would be met over the period of the Plan. It also supervised the introduction of new streaming equipment into St John's church and some structural changes to the choir stalls in St John's. In addition, it monitored the hands-on activities of several PCC committees, including the critical activities of the Finance and Fundraising Committees. The PCC also undertook the more routine but important activities of overseeing our financial position, complying with safeguarding legislation, and the normalisation of the Parish's rich prayer and common lives post-pandemic.
The Standing Committee reverted to its traditional role as soon as the PCC resumed normal meetings. Detailed minutes are kept of Standing Committee meetings, which are then considered for endorsement at the subsequent PCC meeting.
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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 2021**
## **FINANCIAL REVIEW**
The Parochial Church Council requires funds only for the achievement of its Objects. This includes
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 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.
Our finances were again adversely affected by the Covid 19 pandemic, and the consequent restrictons imposed on our activities. Happily, the financial results for 2021 showed considerable improvement over those for 2020 for both St John's and St Stephen's and at St Francis', and all areas of income recovered to some degree. Halls reopened, services restarted, Fee income rose and Fundraising resumed in earnest, whilst Planned Giving improved following a Stewardship campaign. Expenditure remained constrained and, as a result, the surplus built up over 2020 by withholding Parish Share payments for St John's and St Stephen's proved sufficient to avoid cashflow difficulties and enable a full Share to be paid in 2021. St Francis were again able to meet their Share in full.
Despite this both sets of accounts revealed a deficit on day to day activities (unrestricted funds) £3,006 at St Francis and £10,147 at St John's and St Stephen's, which is not a sustainable position in the long-term. However, budgets for 2022 envisage a return to break-even and alegacy and major donation early in 2022 should ensure cashflow is not an issue while activities return to pre-pandemic levels.
The St John's Fabric Fund benefitted from two legacies and significant donations which enabled the boiler replacement project to be completed, with all loans repaid, and sufficient funds were in hand to proceed with the installation of a Broadcast System which should be complete during 2022.
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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 2021**
## **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:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
- 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;
- 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 Parochial Church Council on 15th March 2022 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 2021**
This report on the Financial Statements of the PCC for the year ended 31 December 2021 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 Directions given by the Charity Commissioners under section 145(5)(b) of the Act and state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. 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:
- (1) which gives me reasonable cause to believe that in any material respect the requirements ● to keep accounting records in accordance with Section 130 of the Act; and ● 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
- (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: 8th April 2022 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 2021**
|**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 2021 (2020)
Transfers between Funds
**Balances carried forward**|**Unrestricted Restricted Endowment**
**TOTAL**
**TOTAL**
**Funds**
**Funds**
**Funds**
**2021**
**2020**
**£**
**£**
**£**
**£**
**£**
98,309
-
-
98,309
91,417
18,728
26,483
-
45,211
9,730
21,268
-
-
21,268
21,582
-
-
-
260
4,026
1,250
-
5,276
5,138|
|---|---|
||142,331
27,733
-
170,064
128,127|
||3,033
-
-
3,033
2,526
138,317
5,399
-
143,716
82,787
4,676
-
-
4,676
1,582
9,458
-
-
9,458
10,098|
||155,484
5,399
-
160,883
96,993|
||(13,153)
22,334
-
9,181
31,134
-
-
-
-
-
-
-
48,397
48,397
23,419|
||(13,153)
22,334
48,397
57,578
54,553|
||59,809
492,570
308,859
861,238
806,685
-
-
-
-
-|
||**46,656**
**514,904**
**357,256**
**918,816**
**861,238**|
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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR**
## **BALANCE SHEET AS AT 31st DECEMBER 2021**
|**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|**2021**
**£**
493,474
357,204
850,678
-
6,092
8,596
54,450
69,138
(1,000)
68,138
-
918,816
46,656
514,904
357,256
918,816|**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|
The notes on the following pages form part of these accounts
Approved by the Standing Committee on behalf of the Parochial Church Council on 24 April 2022 and signed on its behalf:
M.Macey
## **Chairman**
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**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2021**
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR**
## **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**
**2021**
**2020**
**£**
**£**
**£**
**£**
**£**
77,034
-
-
77,034
72,318
14,912
-
-
14,912
11,036
6,363
-
6,363
8,063|
|---|---|
||98,309
-
-
98,309
91,417|
||-
16,439
-
16,439
5,012
5,000
10,000
-
15,000
-
13,728
44
-
13,772
4,718|
||18,728
26,483
-
45,211
9,730|
||1,755
-
-
1,755
1,998
335
-
-
335
450
8,605
-
8,605
7,051
9,264
-
-
9,264
9,987
1,309
-
-
1,309
2,096|
||21,268
-
-
21,268
21,582|
||-
-
-
-
260|
||4,026
1,250
-
5,276
5,138|
||142,331
27,733
-
170,064
128,127|
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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 2021**
||**Unrestricted**|**Restricted**|**Endowment**|**TOTAL **|**FUNDS**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2021**|**2020**|
|**3. Resources Expended**|**£**|**£**|**£**|**£**|**£**|
|3a. Grants||||||
|Missionary & charitable giving:||||||
|Church overseas||||||
|missionary societies|-|-|-|-|-|
|relief & development agencies|220|-|-|220|190|
|Home missions & other Church||||||
|Societies|2,813|-|-|2,813|2,336|
||3,033|-|-|3,033|2,526|
|3b. Activities directly relating to work of||||||
|the Church||||||
|Ministry: diocesan parish share|88,343|-|-|88,343|39,986|
|clergy expenses|4,675|-|-|4,675|2,411|
|Church - running expenses|26,991|-|-|26,991|23,310|
|Church maintenance & Repairs|4,048|5,399|-|9,447|5,033|
|Expenditure on parish magazine|1,047|-|-|1,047|1,000|
|Church hall running costs|1,127|-|-|1,127|1,972|
|Music|12,086|-||12,086|9,006|
||138,317|5,399|-|143,716|82,718|
|3c. Fund-raising and publicity||||||
|Costs of fêtes and other fund-raising||||||
|events|4,676|-|-|4,676|1,582|
|3d. Church management and administration||||||
|Administration:||||||
|Printing & stationery|3,972|-|-|3,972|4,656|
|Telephones|346|-|-|346|333|
|Administrator|5,140|-|-|5,140|5,109|
|Loan interest & costs|-||-|-|-|
||9,458|-|-|9,458|10,098|
|||||||
|**Total Resources Expended**|155,484|5,399|-|160,883|96,924|
## **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 2021 or 2020
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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 2021**
## **5. Fixed Assets for use by the PCC**
## 5a. Tangible fixed assets
Buildings - St John`s Hall & West End £493,474 (2020 £493,474)
|5b. Investments
15,274 shares in the CBF Investment
Fund (historical cost at
31st December 2021 : £23,538)
**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|**2021**
**2020**
**£**
**£**
357,204
308,807
**Unrestricted Restricted Endowment**
**TOTAL**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
-
493,474
357,204
850,678
47,656
21,430
52
69,138
(1,000)
-
-
(1,000)
-
-
-
-
**Market Value**|**2021**
**2020**
**£**
**£**
357,204
308,807
**Unrestricted Restricted Endowment**
**TOTAL**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
-
493,474
357,204
850,678
47,656
21,430
52
69,138
(1,000)
-
-
(1,000)
-
-
-
-
**Market Value**|
|---|---|---|
||46,656
514,904|357,256
918,816|
|||**2021**
**2020**
**£**
**£**
2,348
2,315
3,744
4,075
-
-|
|||6,092
6,390|
|||-
11,000
1,000
1,000|
|||1,000
12,000|
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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 2021**
|**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**
**31/12/21**
**£**
493,474
9,729
-
260
6,909
557
1,400
1,275
1,000
300
-|
|---|---|
||514,904|
||150,096
49,206
29,561
128,393|
||357,256|
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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 2021**
## **10. Missions and Charitable Giving 2021**
|**Beneficiary**
Bibles for Children
Bishop's Harvest for the Hungry Appeal
Childrens' Society
Churches Together in Hemel Hempstead
Hospice of St Francis
DENS
St Mungos|**Gross**
**Donation**
**£**
500
220
556
80
416
740
521
3,033|**Allocation**
**Collection**
**from PCC**
**£**
**£**
96
404
220
-
556
-
-
80
416
-
740
-
521
2,549
484|
|---|---|---|
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