RECISTERED CHARITY NUMBER:1134848
ort of the Trustees and
Unaudited Financial S
ements for the Year Ended 31 December 2021
for
t Andrews & St Bartholomew's Church
Louise Newman & Co Ltd
2 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL

St Andrews & St Bartholomew's Church
Contcnts of the Financial Statements
foi. the Year Ended 31 December 2021
Page
Report of the Trustees
Independent Examinees Report
Statement of Financial Activities
10
Balante Sheet
Notes to the Financial Statements
12
Detailed Statement of Financial Activities
17-21

St. Andrew'5 and St. Bartholomew's, Churchdown
Address:
The Church Office
St. Andrew's Church
Statlon Road
Churchdown
Gloucester
GL3 2JT
Church administrator:
Mrs Loraine Yates
Tel.. 01452 712154
Email.. admin@Stastb.church
Office holders during the year:
Vlcar:
Rev Canon Jonathan Perkin Ito June 20211
Church Wardens:
Mr Andrew Smith (from Apr 20191
Mr Nigel Roe Ifrom Oct 20201
Treasurer..
Miss Rachel Limbrick
Bankers:
National Westminster Bank plc CCLA Investment Management Ltd.
21 Eastgate Street
(The CBF Church of England Funds)
Gloucester
80 Cheapside
GL1 1NY
London
EC2V 6DZ
Independent Examiner:
Loulse Newman & Co Ltd
2 8ath Mew5
Bath Parade
Cheltenham
GL53 7HL
The PCC became a registered charity 1134848 wth the Charity Commlsslon on 11 March 2010.
A. Overview
The village of Churchdown lies midway between Cheltenham alld Gloucester in the diocese of
Gloucester. The Parish of St Andrew's and St 8artholomew's consists of the eastern part of the
village and has two churches- the larger church of St Andrew'5 built in 1904 roughly in the middle
of the parish and the small ancient pilgrim church of St Bartholomew's on the top of Chosen Hill.
The parish has about 1,800 household5 comprising approximately 4,200 resldents. It Ss estimated
that Slxty five percent of members attending reside in Churchdown with many other5 coming from
nearby.
The two churches, hereafter just called the Church. exist for public benefit in the advancement of
Christiarb faith by proclaTming the Gospel and working to address the needs of many, prlmarily
within the Parish but also in the wider community.
Originator of financial statement: Miss Rachel Limbrick ITrea5urerl
Page 2

St. Andrew's and St. Bartholomew's. Churchdown
B. structure. Governance and Management
The Parochial Church Council IPCCI is a corporate body established with ex-officio and elected members in accordance with
the Church Representation Rules of the Church of England. There are no ex.officio or appointed members of the PCC who are
not trustees.
Trustees as registered in 2021 (attendance figures in
bracketsl:
Position
Attendance
lincludin8
online)
313
718
818
718
818
718
618
818
318
212
012
112
112
212
212
718
018
618
718
818
818
616
516
416
416
212
416
518
Ex-officio:
Rev. Jonathan Perkin
Mr Nigel Roe
Mr Andrew Smith
Mr Gareth Davies
Mr Gordon Goodman
Ms Lesley Ward
Mr Steven Riddlck
Mlss Rachel Llmbrlck
Rev Dave Keeper
Mrs Christina Ca5trofilippo
Mrs Denise Daly
Mr Christopher Porter
Mr Ben Geeson
Mr Robert Capon
Mr John Varley
Mrs Celia Anderson
Ms Jo Jo Lei
Mrs Marilyn Baldwin
Mr Tim Door
Mr Thomas Nhachi
Mrs Moira Perrin
Mrs Rachael Champness
Mrs Lynda Britton
Mr David Fisher
Mrs Jane Pringle
Mrs Sue Rothwell
Mr Jeremy Taylor
Mrs Leslle Dennish
Vicar and Chair of PCC until June 21
Churchwarden from Oct 2020
Churchwarden from Apr 2019
Deanery Synod from April 2014
Deanery Synod from April 2017
Deanery Synod from Oct 2020
Deanery Synod from Oct 2020
Treasurer from Aprll 2016
Co-opted from June 2021
PCC to April 2021
PCC to April 2021
PCC to April 2021
PCC to April 2021
PCC to April 2021
PCC to April 2021
PCC from April 2019
PCC from April 2019
PCC from October 2020
PCC from October 2020
PCC from October 2020
PCC from October 2020
PCC from April 2021
PCC from April 2021
PCC from April 2021
PCC from April 2021
PCC from April 2021-retlred Sept 11
PCC from April 2021
PCC Secretary from April 2018
Elected:
In
attendance
There were 384 person5 on the electoral roll as at 31st December 2021 1381 December 20201
Retruitment and appolntment to the Parochlal Church Councll
The PCC has twelve elected members In addition to those ex-officio or appointed members and is chaired by the vicar who has
the casting vote. Election takes place at the Annual Parochlal Church Meetlng IAPCMI of church members on the parochial
Electoral Roll and elected members Serve for 3 years before Standing down Ibut are eligible for re-election for a further 3 years
after 1 year has elapsed). Only lay person5 are eligible for election. PCC members are indefflnified agalnst personal liability by
the Ecclesiastical Insurance Office plc.
The Diocese charges the PCC with:
working with the Vicar to promote in the parish the whole mission of the Church: pastoral, evangelistic, social and
ecumenical.,
consulting with the vicar on matters of general concern and importance to the parish.,
consideration and discussion of matters concerning the Church of England or any other matters of religious or public interest.
making known and putting Into effect any provision made by the Diocesan Synod or the Deanery Synod but wthout prejLfdice
to the powers of the PCC on any partlcular matter,. and giving advice to the Diocesan Synod and the Deanery Synod on
matter5 referred to It and raising such matters as the PCC consider approprlate wlth them

St. Andrew's and St. Bartholomew's, Churchdown
Churchwardens
The two Churchwardens are elected annually at the Annual Meeting of Parishloners wlth the consent of the vicar and are
responsible for the care of the fabric and content5 of the church and for wellbeing, and order. They are licensed for thi5 purpose
by the bishop, to whom they are ultimately responsible and are unpaid in that role. In discharging their duties, the
churchwarden5 met regularly wth the vicar before the interregnum. Thereafter they have met the Archdeacon and other
diocesan staff as well as regularly with each other.
Church IAini5try
People are appointed from the clergy, the paid staff, and volunteers to take responsibility for the various ministrles of the
church. These people are responsible for the overall admlnistratlon of thelr mlnistry and ministry workers, primarily
volunteers, who conduct the many and varied tasks looking after the church activities, buildings, church centre and the
people of the parish and members of the church further afield. They receive direction from the PCC and request resources
and funding f rom the PCC. Budget holders provide a requested budget each October for the following calendar year and have
the responsibility for expenditure within the allocated budget wth the proviso that any item, or total of similar items.
exceeding £500 must have specific PCC approval whether or not it is in the budget
Management of Church Business
The PCC met 8 tlmes during 2021 and saw its role primarily in the formulation, approval and review of strategy, policy and
pr(Kedures, together vrith detailed financial scrutiry, including aqreeing the annual budget. Formal mTnutes are taken of the
decisions made. The weekly staff meeting conduct5 day-to-day management and is chaired by the vicar or churchwarden and
attended by the two churchwardens, when available, the curate if appointed, paid members of staff including youth and
children's pastors, the facilities coordinator, communications coordinator, church administrator, discipleship pastor, worship
pastor and occasionally the verger. Other5 are invited to attend when appropriate.
Management of rlsks
A full risk assessment for the church had been prepared. Obviously in 2021 we faced additional major risks due to Covid. Over
50 measures were taken to mitigate risks arising from Covid and these were regularly reviewed against government, CofE and
scientific rule5, advice, and guideline5. Other risks were deemed to be the same as in previous years namely* in no particular
order: Financial Malfeasance Imea5ure5 to circumvent outlined in later section entitled Accounting Policies). issues of Health
and Safety lincluding management of Fire Risk in the Church and Church Centre premises at St Andrew's and within the church
of St Bartholomew'sl. issues around Child Protection. and also, risk5 associated with failure adequately to maintaTn the fabric
of the two churches and to provide premlses suitable for the churches, activities.
Health and Safety and Fire
A 5Ultably quallfled person, Phll Klng, remains as Health and Safety (H & 51 Officer to the parish and the Facilitles Coordinator
act5 as Fire Offlcer.
The digltal fire alami system in the centre is regularly tested and serviced every 6 months by ADT. The appropriately identified
and illuminated designated fire exits were checked regularly,. key personnel were trained in the agreed fire exit procedures.
Fire extinguishers (with appropriate properties) are sited throughout the entire premises Ichurch and Centrel and are tested
annually by approved agents. Flre evacuatlon procedures are made available to all Centre users including those hldng the Hall
or other facilities.
The gas supply and installations (boiler and kitchenl were inspected regularly and certified. The electrlcal system and emergency
lighting was maintained in accordance with best practice wilh monthly flash tests and annual full check. All electrlcal equipment
in the Church Centre is checked in accordance with current legislation by an appointed responsible qualified person.
Safeguarding of Chlldren and Vulnerable Adult5
The current polTCy was reviewed during the year against the latest CofE guideline5 and adopted by the PCC. There has been a
significant increase in numbers of volunteers completing safeguarding training and all issues are handled based on the policy.
There is a nominated Children and Vulnerable Adults Safeguarding Officer, Lesley Ward, whose contact details are prominently
displayed.

St. Andrew's and St. Bartholomew's, Churchdown
Malntenance of the fabrlc of the two churches and the St Andrew's Church Centre
Regular maintenance of both churche5 and the centre facilitie5 was done throughout 2021 wlth Inspections and testing In
accordance with current regulations. There were no major failures of equipment although the Centre boiler Is givlnq rlse for
concern. A rolllng programme contlnues to reduce electrlcity costs by changlng appropriate lighting to LED5 and installing PIR5
to limit the time of lighting unoccupied rooms such as the toilets.
Insured Rlsks
During 2021 there were no claims on our insurers, Ecclesiastical Insurance OffTce plc.
C. St Andrew's and St. Bartholomew's Church Developments
As live streaming continued to be crucial for many in the congregation to connect with the church and its worshlp equipment
was enhanced and the technical teams were relocated to a new platformed area within St Andrew's.
D. The Church Wardens, report on the year 2021
Two issues dominated the year, the continued and varylng Impact of Covfd and the church famlly sayfng goodbye to Jonathan
and Su5ie and entering into an interregnum in June.
Throughout the year church life was impacted by Covid. However, the extent it impacted was greatly reduced through the
live streaming project, the Connect Groups and the Pastoral Team. The activity of many going beyond that which could
reasonably be expected has ensured that people within the congregation have felt Involved, connected and pastorally cared
for.
Connect groups continued and even flourished using zoom, meeting in church facilities rather than homes and adapting in
many other ways. Pastoral Support has included the provision of over 2(M) meals, shopping for others and care for neighbours.
Daily thoughts were shared on You Tube throughout the Lent period and these were appreciated by many.
Our Children's and Youth Work were able to start 'meeting In person, again. albeit somewhat tentatively. Covid had an
impact on those able and wishing to volunteer. The introduction of intergenerational services once a month sought to ease
thi5 pressure. In the autumn we saw the numbers in our children's and youth groups increase.
Many people took on extra responsibilities during the interregnum.
A Parish Profile was developed and aqreed wlth Bishop Rachel. This helped to encourage a strong shortlist of applicant5 to
become our new vicar.
The reformed Computer Team completed an update of the website. Attention then moved on to developlng 'ChurchSulte' as
the main channel for church communication.
A special mention is needed of our retired clergy - wthout their willlngness and availablllty we would not have been able to
provide for marriages, funera15 and the regular Sunday and tnid-week servlces. We thank you for 'coming out of retlrement.
to meet our needs.
In 2021, there were 6 Baptisms, 9 Marriages and 31 Funerals.

St. Andrew's and St. Bartholomew's, Churchdown
E. Misslon Partners
The church continued to provide support by prayer and financial giving to its mission partners throughout the year. Mission
giving is overseen by the Mission Team, a sub-committee of the PCC. The Mission Team allocates money from the tithTng
(approximately 10% of general voluntary income glven to the Church that is not given specifically for other purp05es1 and
special gifts encouraged by holding a special Mission orientated Sunday. A specific legacy and some individual glfts in 2021
also increased the total given to £29,202. The giving was approved by the PCC.
In maklng its declslons the Mission Team
Primarily supports charities that are either overtly Christian or known to be run by Christians, wlth the exceptlon of
some local organisations
Divides the giving between locallnational and over5ea5
Ensures that a variety of needs are met - relief aid. promoting the Christian faith, working with those In need
Gives particular emphasis to those charitable activities linked to members of the congfegation
Financial Givin
2021
Angel Tree Prison wnini5try
Christian Action
Gloucester City MissTon
Gloucester Theology School
Listening Post
Open Doors
Samaritan's Purse
Seurr Sang ida (Kenya)
TEARFund
TIC+
Gloucestershire Action for Refugees and
Asylum Seekers
The Worshlp Foundatlon
Church Mlssion Soclety - Guatemala
Open Air Campaigners - Albani
Wycliffe Bible Translator5
Coverdale Trust
Afrlcan Inland Church . Kenya
Albanian Evangellcal Misslon
European Christian Mi55ion
UCCF.. The Christian Unions
Ugandan Christian University

St. Andrew's and St. Bartholomew's, Churchdown
F. Plans for 2022
To restore more elements of church life, post-covid.
Welcome our new vicar and his family
Support Ukrainian refugees with church families
Agree an improved policy for our financial re5erve5
We should be optimistic for 2022 as we come out of Covid restrictions, look forward to welcoming a new vicar and his family
and see the kingdom of God grow in Churchdown and beyond.
G. Accounting Conventions and Standards
The PCC Is aware of Chority Commission publication CC8- Internal Financial Contro15 for Charitles.
1. Accounting Pollcies
See notes after the Statement of Financial Activities.
2. Management of Investments
All endowments and restricted funds are invested with bodies approved by the Ch￿r(h of England as being 5111table for
the protection of resources and provision of an adequate return on capltal.
3. PCC Reserves Pollcy
There are sufficient re5erve5 to cover at least 3 months of staff remuneration and essential outgoings and meet all
current anticipated expenditure.
4. Finance Committee
A small working group, consisting of the Vicar, the Treasurer and the two Churchwardens together with four church
members, meets as necessary to 5uppori the Treasurer and deal with urgent financial issues.
5. Financial Management
The Treasurer is an unpaid volunteer who is supported by two Assistant Treasurers employed part time to keep the books
and provide computer a55lSted support to the Treasurer and PCC. This has continued to work well and has enabled the
Treasurer lo gain a far better appreciation of the current and future state of the church's finances. She reports to each
PCC meeting. co-ordinating the budget for the year and conducting other financial studies as required. The A5515tant
Treasurers are given further Iraining as necessary. An annual budget is prepared each autumn for the forthcoming year
and approved by the PCC.
6. Approval of Expendlture & Flnancial Controls:
a. Most payments of expenditure are now made electronically and thus only one slgnature Is required on all cheques.
However, the online banking security cards are limlted to only those requlred, and all expenditure approved by the
relevant person or one of the churthwardens.
b. All reimbursed expenditure to employees and others is reviewed by the Treasurer or Assistant Treasurers following
authorisation by the relevant person and reimbursed as in 'a' above.
c. Cash handling procedures generally require two lunrelatedl persons to count cash received and record it prior to its
being banked by the Assistant Treasurer. The Assistant Treasurers maintain a record of cash received and bank
5tatement5 reconciled on a weekly basis.
d. Individuals are authorised to spend ￿thin their approved budgets but any items of a capital nature in excess of £500
require the initial approval of the Finance Committee and subsequent endorsement by the PCC.
e. The approval of changes to the remuneration of staff or the engagement of new staff requires the Scrutiny of the
Finance Committee and the subsequent endorsement of the PCC.
f. Gift Aid reclamations to the H M Revenue and Customs are submitted at regular intervals.
g. Onward giving by the church Iknown as Mission givingl is coordinated by the Mission team and brought to the PCC for
detailed approval.

St. Andrew's and St. Bartholomew's, Churchdown
H. Remuneratfjon
The stipend of the Vlcar Is provlded from Dlocesan funds. The Church employed thlrteen full and part time paid staff
IAdmini5trator, Children'5 Pastor, Children'5 worker, Discipleship Pastor, Asslstant Treasurer5, Caretaker, Youth Pastor, Verger,
Discipleship Pastor, Facilitie5 Coordinator, Communication Coordinator and Creative Pastorl. Certain professional services were
paid for as required le.g. grass cuttingl. In addition, the church gratefully acknowledges the vltal contribution made by many
unpaid volunteers.
.1, Review of Financial Activities and Affair5
Under the Charities Act 2014, the PCC Accounts incorporate the activlties of all groups under its auspices. PCC funds are also
segregated Into unrestricted Ifor use at PCC dlscretlon) and restricted (where the donor has specified its usel.
The overall income for the year decreased from £469k in 2020 to £379k in 2021. However during Z020 we received approx.
E134k for the Courtyard project. Removing the courtyard contributlon from the total 2020 income would have given rise to
Income of E335k. As such, the like for like increase In Income from 2021 is approx. E44k11335k 2020 compared to £379k in 20211
Of the £379k Income, £341k was for Unrestricted use, wth the remaining £37. sk being allocated to Restrlcted & Endowment
projects.
The overall expenditure for the year increased from £362k in 2020 to £397k in 2021, an increase of 9.67% or £35k. The increase
in expenditure is largely due to an increase in employee cost5. Of the E397k expenditure, C338k was for Unrestricted use, with
the remaining £60k being allocated to Restricted project5.
The 2021 accounts have recorded a deficit of Elok. The budget for 2021 was set with a deficit of approx. £55k. The income
budget was set at £339k with the total income received being £379k. The expenditure budget was set at £394k with total
expenditure being £397k.
The Church investments generated a net gain of £7.6k for the year compared to a net gain of E3.4k in 2010.
As last year, the PCC contlnued to glve money to others. Some £36,887 was glven to mlssions and charities and other Institutions
and Individuals. This is in line with our Mission guldelines. The mission giving includes funds that were received from a legacy.
The parish share for the year was £83,301. This was the same amount as for 2020. However. the amount for 2022 will rise to
£87,744.

St. Andrew'5 and St. Bartholomew's, Churchdown
nde
endeiil
w.
IllleT'S Re
St Barlholoi
Ihe'fru51¢
¢￿S Cliiircli
I￿￿ependent eynmln¢r's report to ¢ho Iruste¢s of Si Andreivs & St BHrlholoincw'5 cli￿rCI7
I rgpod lo the chatily In151ecs ot) iny ¢xamiiiation ofihe accounis of Si Aiiifr¢ws & Si B4r¢holomeWs aiurch {Ilie Tnist) for Ilie
year ended 31 Deeunber 2021.
Respon$lbllllle$ ba515 of report
As Ihc Charity Iriisice% ofilie Triisi you aro responsible for Iho pr¢paraiion of thc aecounts accordfjnce wilh the requi¥¢m¢nis
of Ihe Cliariiie5 Act 2011 I'th¢ Aei,).
I rcporl in rcspect of i￿Y exaiiiiiialioii of tlie'l'rvst¥ uccouiiis carried out linder scetitsn 145 of Ihc Act in crtnying oiil Iny
¢xlli))Inaiion I li&ve followed all npplicdblc Dircclions givfn by the Charity Cominission undci. so¢tion 143(51{bl of ilie Act.
Indopendenl exnmlner's stofein¢nt
SIKC yoiir cliai'ily's gross iiieoiii¢ cxcccded £250.000 your ¢¥ainiiicr Inust be a IncLnb¢r ora listcd body. I can cojifinn ihol l
gulliifwd to undcriake lh¢ ¢xamiiintion be￿1￿C I sin a r¢gisicTed ineinber of FCCA ivliitli is of Ihc listed bodies.
I have ¢oi)Ipl¥i¢d Jiiy ex)Ininaiion. I confiriii thai no niAierial Iiiallcrs have come to my aiienlioii in conneeiion with ihe
¢xBIMithJtion giving Inc ca115c lo bclicv¢ Il)ai in Any iiialcrial r¢spe¢i'.
aceouniiiig rccords ivere not k¢pi in respeet of lh¢ Trust ax required by se¢tion 130 ofihe Act; oi.
Ihc Rccounls do nol accord wiill 11105e records. ok.
thc accoiinls do not coinply wzili the applicible Irquircmciils conc¢iMiiig Ilie fonTI and Conieni of a¢¢ounis set out in ili¢
Chorilies (Accouiits and Repottsl Regulatlons 2008 oihcrthon anyrcquircinenl that the Rccouiitsgive a Iru¢ and fair view
which 15 nol a maii¢r considered J5 parl of an iiidependenl exa1￿Inall0￿.
I have no Concerns gnd havttcoiiie across oilwr iknaltcr5 in conne¢lioi1 wilh Ihe exaininalion to whi¢h aiieiiiioii sliould be drawn
in this report IX Order to ¢Tbable o proper understanding of ihe ac¢oiinls to bc reached.
Loui￿ Newman
FCCA
Louise NewmllTh & Co Ild
2 Ba¢h Mew5
Batli P41Yd¢
Gloucestershire
GI53 7HL
Dul¢'.

St. Andrew's and St. Bartholomew's, Churchdown
St Andrews & St Bartholomew's Chuwh
Statement of Financial Activities
for the Year Ended 31 December 2021
31.12.21
Total
funds
31.12.20
Total
funds
Unrestricted
fund
Restricted
fund
Endowment
fund
Note%
INCOMING RESOURCES
FROM
V(Trluntary In¢omtr
Grants
Incotne froin Charitable Activities
Activities for geii¢rating funds
Investinent income
316,024
32.540
348.564
442,722
1,500
5,374
16,628
9,729
15,489
76
239
3,733
9.968
19,222
1.634
479
Totlll
341,318
37.591
479
379,388
468,587
EXPBNDJTURE ON
Fundraising and Trading
Support Costs
Chariiable Activities
Payment to Diocese
8.597
220.419
25,508
3,936
25.904
29.784
12,533
246,323
55,292
83,301
8,830
230,886
38,606
Total
337.825
59,624
397,449
361,623
Net gaiDS on inveslm¢nts
3,443
NET
INCOMEI{EXPENDITUKE)
3,493
(16,7421
2,842
{10,407)
110,407
Transfers betiveen funds
13
16 657)
479)
Net movement In funds
(13.164)
394
2,363
(10,4071
110,407
RECONCILIATION OF
FUNDS
TotAI funds brought foi'ward
159,202
844.248
16,527
1,019,977
909,570
TOTAL FUNDS CARRIED
FORWARD
146038
844.642
18.890
1.009.570
1,019,977
10

St. Andrew's and St. Bartholomew's, Churchdown
St Andrews & St Bartholomews Church
Balanc¢ Sheet
31 December 2021
31.12.21
Total
funds
31.12.20
Total
funds
Unrestricted
fund
Restricted
fund
Endowment
fund
Notes
FIXED ASSETS
Tangible assets
Investments
44,013
765,800
42,278
809,813
831.604
44,013
808,078
18,890
870.981
885,117
CURRENT ASSETS
Stocks
Debtors and accTued income
Prepayments
Cash at bank and in hand
1,479
4,533
4,153
102 752
1,479
4,S33
4,153
154.316
1,881
865
3,888
154,488
10
10
112,917
51,564
164,481
161,122
CREDITORS
Amounts falling due within one
year
{10.892)
(10,892)
(11,262)
NET CURRENT ASSETS
102025
153 589
149860
TOTAL ASSETS LESS
CURRENT LIABILITIES
146,038
859,642
18,890
1,024,570
1,034,977
CREDITORS
Amount5 falling due aft¢r tnor¢
than one year
12
(15,0001
(15,000)
(15,000)
NET ASSETS
146,038
844,642
1009 570
1019.977
FUNDS
Unrestricted funds
Restricted funds
Endowment funds
13
146,038
844,642
159,202
844,248
TOTAL FUNDS
1,009,570
1,019,977
The financial statements were approved by the Board of TTUStees on .
by..
and wer¢ signed on its behalf
Trust
Trustee

St. Andrew's and St. Bartholomew's, Churchdown
mew's Church
St Andr¢w5 & Si Barthol
Notes to the Financial Statements
for th¢ Year Ended 31 December 2021
ACCOUNTING POLICIES
BasTS of preparing the finaneial statements
The financial sialements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the
Charities SORP IFRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing iheir accounts in accordance with the Financial Reporting Standai'd applicable in the UK and Republic of Ireland {FRS 102)
(effective l January 20191,, Financial Repoiling Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland. and the ChaTlties Act 201 l. The financial statemertts liave been prepaird uiider the historical cost convention, wilh the exception
of investn)ents which are included at Inarket value.
Income
All income is Tecognised its the Statement of Financial Activities once the charity ha5 entitlement to the funds, it is probable Ihat the
income will be received and the amount can be Tneasured reliably.
Expeiiditllre
Liabilities are recognised as expenditure as soon as there is a l¢gal or con%tru¢tiv¢ obligation committing the charÉty to that expenditure,
Èt is probable that a transfer of economic benefits will be required in Settlement and the amount of the obligation can be t)iea5ured reliably.
Expenditure 15 accounted for on an accn]als basis and has been classified under headings that aggregate all cost related to the category.
Where eosts cannot be directly attributed to paiticular headings they have been allocated to activities on a basis consistent with the use
of resources.
GTants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrned as
expenditure.
TJngible fixed assets
Depreciation is provided at the following annual rates in order to write off cach asset over its estimated us¢ful life.
Freehold property including courtyard @2/0, Fixtures, Fittings and Computer Equipment @ I￿/(+
Stocks
Stocks are valued at the lower of cost and n¢t realisabl¢ value, after making du¢ allowance for obsolet¢ and slow moving it¢m5.
Taxation
Th¢ charity is exempt from tax on its ¢haritabl¢ activities.
Fund accounting
Unrestricted funds can be used in ac¢ordanc¢ with the charitable objectives at the discretion of the trust¢¢s.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified
by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and PUTPQ5¢ of each fund is included in th¢ notes to the financial stat¢m¢nts.
Notes to the Accounts
VOLUNTARY INCOME
31.12.21
31.12.20
Unrestricted
273,338
29.923
5.000
Restricted
747
4.101
5.244
22,448
Total
274,085
34,024
10,244
22,448
6,832
931
348,564
Total
277.992
24,975
80
134.533
4,047
095
442,722
Planned Giving
One Off Donations
Legacies
Courtyard Donations
Miscellaneou5 Income
Collections during services
Total
6,832
931
316,024
32,S40
12

St. Andrew's and St. Bartholomew'5, Churchdown
St Andrews & St Bartholomew's Chuwh
Notes lo the Financial Siatemenls- continued
for the Year Ended 31 December 2021
ACTIVITES FOR GENERATING FUNDS
31.12.21
31.12.20
Coffee Shop
Friday's Kitchen
Tizidcraft Stall
Fe¢s
648
398
3,223
3,733
16.628
INVESTMENT INCOME
31.12.21
31.12.20
Interest receivable
2,363
SUPPORT COSTS
31.12.21
31.12.20
Support costs
246 323
230 886
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneralion or other benefits for th¢ year et)ded 31 December 2021 nor for the year ended
31 December 2020.
Trustecs, expenses
There were no trustees, expenses paid for the year ended 31 ￿ember 2021 nor for the year ended 31 December 2020.
STAFF COSTS
The average monthly number of employees during the year w05 as follows-.
31.12.21
13
31.12.20
12
Number of staff
No employees received emoluinents in ex¢e5s of £60,000.
7. TANGIBLE FIXED ASSETS
Land
Freehold
Property
FixtllT¢S &
Fittings
Courtyard
Computer
Equipment
Totals
COST
At l January 2021
Additions
Ai 31 December 2021
5,978
984,059
114,881
176,631
1,167
177,798
67,904
8,027
75,931
1,349,453
9,194
1,358,647
5,978
984,059
114,881
DEPRECIATION
At l January 2021
Charge for year
At 31 December 2021
370,608
19,551
390,159
86,820
3,542
90,362
1,344
4,552
5,896
59,077
3,340
62,417
517,849
30,985
548,834
NET BOOK VALUE
At 31 December 2021
At 31 December 2020
5,978
5.978
593,900
613.451
24.519
28.061
171,902
175,287
13,514
8,827
809,813
831,604

St. Andrew's and St. Bartholomew's, Churchdown
St Andrews & St Bartholomew's Church
Notes to the Financial Statements- continued
foi" the Year Ended 31 December 2021
FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At l January 2021
Revaluations
53,514
NET BOOK VALUE
At 31 December 2021
At 31 Deeember 2020
There were no investment assets outside the UK.
STOCKS
31.12.21
31.12.20
Stock5 - Traidcraft
1,881
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21
31.12.20
Debtors & Aecrued Ineome
Prepayments
4,533
4,153
865
3,888
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21
31.12.20
Trad¢ creditors
Taxation and social security
Other creditors
3.271
2,931
1.644
2,866
14

St. Andrew's and St. Bartholomew's. Churchdown
artholomew's Church
St Andrews & St
Notes to the Financial Statements- continued
for the Year Ended 31 December 2021
12.
CREDITORS: AMOUNTS FALLING DUE A wfER MORE THAN ONE YEAR
31.12.21
31.12.20
Other creditors- Loans falling due between two and four years
15,000
15.000
13.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.21
At 1.1.21
Unrestricted funds
General fund
159,202
3.493
(16.657)
146,038
Restricted funds
Restricted
844,248
(16,7421
17,136
844.642
Endowment fund5
Endowment
16,527
2,842
(479)
18,890
TOTAL FUNDS
1,019.977
10,407)
1,009.570
Net movement in funds. included in the above are as follow5..
In¢omin
r¢50urces
R¢sour¢es
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fund
341,318
{337,825}
3,493
Rcstrieted funds
Resiricted
37,591
(59,624)
5291
(16.742)
Endowment funds
Endowment
479
2,363
2,842
TOTAL FUNDS
379,388
(397,449)
7,654
(10.407)
15

St. Andrew's and St. Bartholomew's, Churchdown
14.
RELATED PARTY DISCLOSURES
There were three relaied party transactions for the year ended 31 December 2021, however these had no personal benefit.
16

St. Andrew's and St. Bartholomew's, Churchdown
St Andrews & Si Bartholomew's Church
Detailed Statement of Financsal Activities
for the Year Ended 31 Deccmbcr 2
31.12.21
31.12.20
INCOME AND ENDOWMENTS
Volunlwry Incorne
Donations
Grants
348,564
442,722
348,564
444,222
ActiYitie5 for generating funds
Coffee Shop
rriday's Kitchen
Traidcraft Stall
Fee5
648
398
3,223
3,733
19,222
16,628
Investment income
Interest receivable
1,634
2,363
Incoming resourees from eliaritable activltles
Church Centre Hire
Ministry Activities (see note 15)
5,154
2,717
Tot81 incolning resources
EXPF.NDITURE
Fundr8ising tr8ding: tost of goods $old #nd other costs
Coffee Sliop Exps
Friday's Kit¢hen
Traidcraft Stall Purchases
Expenses Against Fees
683
355
3,034
3.936
Charitable activities
Grants to institutions
Ministry Activities (see note 151
36,887
18,405
22,732
15,874
Other Resources Expended
Payment to Diocese
83,301
83,301
17

St. Andrew's and St. Bartholomew's, Churchdown
St Andrews & St Bartholomew's Church
Detailed Statement of Financial Aciivities
for the Year Ended 31 Decembei. 2021
31.12.21
31.12.20
Support costs
St Andrew'$- Running Expenses
Rates and water
InsuratJc¢
Light and h¢at
Repairs & Maintenance
Caretaker
Cleaning
Grounds Maintenance
Other Running Expenses
Fixtures & Fittings Depn
Church Centre Depn
Courtyard Depn
252
2,627
9,402
2,725
3.150
9,422
3,996
3,796
6,882
19.551
4.552
401
2,597
6,937
4,745
2,911
7,080
1,885
4,635
6.134
19.551
1.344
66,355
S8,220
St Bartholomew's- Rllnnlng Expenses
Jnsuranee
Light and heal
Repairs & Maintenance
Churchyard Maintenance
Cottage Running Expenses
1,583
2,177
1,076
9,591
1,565
119
340
7,865
1&756
11,233
Support & Admin C05t5
Salaries
Cost of S¢rvic¢s
Telephone
Postage and statlgnery
Sundries
Subscriptions
Professional Fees
IT Costs
Architect & Professional fees
151.975
2.355
833
1,651
3,903
337
854
591
143
143,770
2,095
2,565
1,018
629
275
5,795
162,642
159,863
Governance costs
Accountancy
1,570
1,570
Total Support Costs
246J23
230,886
Total Re$ources Exp¢i)ded
397,449
361,623
Realised reeogthised gaiiis and 105ses
Realised gainsl(losses) on fixed asset investments
7,654
3,443
Net irteomel(expenditure)
(10,407)
110,407

St. Andrew's and St. Bartholomew's, Churchdown
St Andiew5 & St Bariholomew's Church
Detailed Statement of Financial Activities
for the Year Ended 31 December 2021
Note 15. Ministry Activitte5
31.12.21
31.12.20
Ministry Activities Income
Aduli
Youth
Alpha
Away Weekend
Children
Cameo
1,366
3,141
3,266
989
68
239
406
713
Total Ineome
MÈnigtry Actfftvities Expenditure
Adult
Youth
Alpha
Away Weekend
Children
Cameo
10,702
5,140
5.031
1,525
2,193
370
8,659
659
Total Expenditllre
Net Ministry Aetivities
19

St. Andrew's and St. Bartholomew's. Churchdown
Note 16 Speeific Fund5
Balance
31.12.21
Bal#rtee
31.12.20
Transfer
In£orne
Eypendit
ure
valuatio
Permanent Endoivm¢nts
Si. Bartholomew's Churchyard
698 CBF Income Shares
14,315
(415)
415
2,048
16,363
St. Andrew's Church Centre & Ground5
108 CBF Income Shares
2212
(64)
64
315
2,527
Endowment Fund Totol
DepreciHtiiig A55et Fund
St. A Trdrew's Church Cenlre
Courtyard
Depreciating Assct Fund Total
Restricted
St. Bartholomew's Maintenance (Fabric}
301 CBF Shares
St. Andrew's Maintenance {Fabri¢)
112 CBF Shares
St. Bartholomew's Repair & Maintenance
(Anon)
1128 CBF Shares
Witcomb Trust Sunday Sch(>(Trl
144 CBF Shares
16,S27
(479)
479
2J63
18,890
613,449
175,286
788,735
19,551
593,898
171,902
76S,800
1.167
1,167
24,103
6.167
975
7,142
2,294
{68}
68
352
2,646
25,575
(745)
745
3,542
29,117
2,950
{86)
86
422
3,372
36,986
(1,079)
1.079
5,291
42,277
Current A55e15
Si. Bartholomew'5 Restoration Project
St. BarthgloInew'5 Tower Fund (Bell
ringers)
St Bartholomew's Restricted Funds
6,704
6,704
4,911
4,354
4,560
2,312
254
9,730
157
4,911
3,928
4,560
2.312
254
160
586
Friends of St. Bartholomew's, Churchyard
St Bartholomew's Bells Project
St Bartholomew's Ctstta8e
Courtyard
Traidcraft
St Andrews Coffte Shop
Friday's Kitchen
Mis510ll
{4.045)
275
22,448
3,733
1,288
4,036
26,845
129
20,818
8,384
239
29,202
370
Cameo
544
413
Reviye
Mission Day
Oi'dinands Fund
1.548
36,S12
39
1,509
51,565
33,526
15,000
844,248
17,048
3S,S21
Loan - Courtyard
Restricted Total
17,136
37,591
S9,624
5,291
844,642
20