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2020-12-31-accounts

ALL SAINTS’ LALEHAM

PAROCHIAL CHURCH COUNCIL

Annual Report

and

Statement of Financial Activities

for the year ended 31 December 2020

Registered Charity Number 1135064

Office Address: All Saints’ Parish Office, The Broadway, Laleham, Staines, TW18 1RZ Tel: 01784 441160, e-mail: office@allsaintslaleham.org.uk

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Incumbent: Revd. Dr. Andrew Saville, Laleham Vicarage, The Broadway, Laleham, Staines, TW18 1SB Tel: 01784 455524, e-mail: andy.saville@allsaintslaleham.org.uk

Bankers: Charities Aid Foundation (CAF), Santander and Nationwide (Playgroup).

Independent Examiner : Archie McDowall BA CA, Stewardship, 1 Lamb's Passage, London EC1Y 8AB

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is registered with the Charity Commission from March 2010 – Registration Number 1135064. The appointment of PCC members is governed by and set out in the Church Representation Rules. The PCC is required to co-operate with the Incumbent in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

During the year the following served as members of the PCC: Incumbent: Revd. Dr. Andrew Saville, the Chairman

Associate Minister (Self-Supporting Minister): Revd. Ian Smailes

Churchwardens: Karen Rieveley, Ian Hunt

Deanery Synod Representatives: Deborah Bull, Alan McLaughlin, Rosalind Smailes, Stewart Smith.

Elected members up to the APCM 2020 were: Richard Atterton, Deborah Bull, Ian Hunt, Sharon Maycock Prime, Alan McLaughlin, Karen Rieveley, Stewart Smith, Andrea Stevens, Ben Usher, Kasia Van’t Hoogerhuijs, Simon Williams, Alexandra Wren.

Elected members from the APCM 2020 were: Richard Atterton, Tori Biutanaseva, Deborah Bull, Ian Hunt, Sharon Maycock Prime, Alan McLaughlin, Debbie Nurse, Karen Rieveley, Jo Smith, Stewart Smith, Ben Usher, Kasia Van’t Hoogerhuijs, Simon Williams, Alexandra Wren.

Associate Minister : Rev. Ian Smailes (co-opted member of PCC). Deanery Synod : Rosalind Smailes (co-opted member of PCC). Licensed Assistant Minister : Elspeth Saville (co-opted member of PCC). Honorary Treasurer: Keith Vigurs (co-opted member of PCC).

Also in attendance: Honorary Secretary: Louise Blackwell

The PCC met 6 times in 2020, including a ‘Day Away’ morning on Zoom.

Other roles in the Church include: Electoral Roll Officer: Mary Hunt

There were 190 Church members on the Church Electoral Roll.

Church Safeguarding Officers: Jan Vince and Wendy Williams

Children’s Champion: Alexandra Wren

Licensed Lay Ministers: Alan McLaughlin, Richard Atterton (PTO), Alan Vince (PTO)

Administrators: Mary Hunt, Claire Welham

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2020 was a year full of such unexpected change and challenge as we faced the Covid 19 pandemic. While many of our usual services, events and activities were suspended, the following hopefully gives a flavour of what God did enable us to do in 2020.

1. Worship

In January, we welcomed guest speakers Keith Wilson (Ashford Congregational Church) and Nick Gray (Staines Congregational Church) as part of a pulpit swap sermon series on ‘Benefits of the Gospel: Past, Present and Future. Desmond Egharevba and Graham Kings each preached in March.

As part of a Deanery wide Mission during February, we hosted Michael Harvey who led a workshop on ‘Invitation’ and Bishop Graham who gave a Sunday evening talk on Suffering.

We were 3 Sundays into a series on our 5 Purposes, when the country went into lockdown due to the Covid 19 pandemic and services moved online.

From Mar 22nd we were in ‘lockdown’ and Sunday morning services were streamed live on YouTube at 10am. One of the blessings of this forced change was a sense of the whole church family worshipping together. Sunday views to our YouTube 10am service averaged more that 160, including those from around the country. Thanks must go to Simon Roe, of Zest4TV, for his willingness to share his technical expertise, experience and time in support of our streamed services. Recently Richard Scoates has joined the streaming team.

Contributors included a number of All Saints’ members who brought their ‘Lessons from Lockdown’ and we heard from a range of Mission Partners and organisations, including Andrew Gordon (London City Mission), James McIntosh (Compassion), Peter Holloway (Prison Fellowship), Andrew Meredith Jones (Tearfund), Lee Gatiss (Church Society), Dr David Dean (Barnabus Fund), Stephen Gaukroger (Haggai) and Neil Meehan (Laleham Primary School).

Weekday Morning Prayer (led by Revd. Ian Smailes) was held daily over Zoom from the outset of lockdown and continued throughout the year, moving from daily, to twice or three times a week, as Covid 19 restrictions fluctuated.

A full range of Holy Week and Easter Services, as well as the Memorial Service and Remembrance Sunday services, were held online.

Andy recorded content for Laleham Primary School’s Collective Worship regularly throughout the year.

Our weekly Monday morning prayer meeting moved to Zoom, as did our monthly News & Prayer meetings.

Thanks to Alan McLaughlin who worked with Mary Hunt, to guide our plans for operating physical services within Covid guidelines, and to Alastair Duncan for helping with the seating layout in Church.

The Church was opened for private prayer on Sunday afternoons from 28th June to 26th July. We also held six public services of Holy Communion in Church on Sun evenings and Wed mornings during Sep & Oct, with bookings taken to manage the numbers attending.

Plans for physical Christmas services, some of which were to be held in St Peter’s larger building, moved online at short notice as the area was moved in Tier 4 on Sat 20th Dec. Christmas services included a Christmas Celebration, Christingle, Midnight Holy Communion and an All Age Christmas Morning service. A particular highlight was Contemporary Carols organised by Alastair Duncan, with a socially distanced choir and outstanding recording under the auspices of Simon Roe and his team, which at the time of writing, had over 520 views.

Baptisms were held for: Bear Lacey, Leanne Nutter & Rae Nutter-Thompson, Mike Burt, Arthur Gilbert.

From our Fellowship, those that died included: Godfrey Deere, Peter Taylor, Gordon Simpson, Pat Sullivan, Kathleen Bond, Carol Parker, Gwen Murtagh.

Funerals were held in Church for: Jean Troke, Diane Hart, Carol Parker, Gwen Murtagh. From Mar 22nd there were significant limitations on numbers who were able to attend.

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2. Connect

In February Tori Biutanaseva was appointed as All Saints’ Families Minister. Throughout the year she coordinated much of the communication to Children’s group parents, including writing a weekly newsletter for parents of young children and keeping in touch with families through a number of WhatsApp groups.

A selection of children’s craft activities was emailed with the notices each week, with particular thanks to Fiona Bull and her team. Craft packs, gifts and cards were sent to children and their families on a number of occasions. Some video stories for Small Saints were emailed and posted on the website—thanks to Lorna Duncan, and to Jo Smith who made regular contact with Super Saints families.

A system of Fellowship Phone Calls was established, attempting to ensure that everyone we had regular contact with, was phoned by someone representing All Saints’ in the early days of lockdown. Around 40 people were involved in phoning over 160 people.

All Saints’ volunteers worked with Laleham Residents Association and Laleham Good Neighbours to form Laleham Friends, who provided practical assistance to many in the local community throughout the pandemic. We posted a weekly script of the Sunday morning service to those unable to access online services and later in the year added the notice sheet too. Some people chose to receive an audio CD recording of the service.

At Easter Andy wrote a letter of encouragement and sent a Palm Cross to all on our email distribution list.

Viewers of our Sunday morning YouTube service were encouraged to send pictures showing what they’d been doing during the week. We called these ‘Fellowship Photos’ and a slideshow was shown at the start and close Sunday services.

A Facebook page for All Saints’ Church Family was started.

Many members of the congregation met weekly on Zoom following the Sunday service for virtual ‘coffee’ and chat—thanks to Pete & Kerry Tomlins for being our Zoom hosts.

A new look All Saints’ website, compatible with mobile devices, was designed and launched, and we updated our All Saints’ logo. Thank you to Mike Parker who had managed the original website so well for many years and to Claire Welham for overseeing the website relaunch.

Prior to Christmas, a Christmas Card was delivered to almost every home in the parish and through children’s book bags to families at Laleham and Buckland Primary Schools. Christingles were hand delivered to everyone that had booked to attend the Christingle Service before it was moved online. Thanks to Alison Ash for the preparation of the Christingles and to all who helped deliver.

Some All Saints’ children and children at Laleham Primary School, made Christmas cards which were sent to residents of local care/nursing homes.

Jean Davies continued to lead our Pastoral Care Team which aims to support church family members facing particular issues such as being housebound. Alan Vince continued to lead our Spiritual Care Team which focuses particularly on spiritual support, including arranging home Communions.

3. Grow

Almost 100 members of the church meet regularly in homegroups, many of which have continued to meet regularly either in small gatherings when permitted, or over Zoom. Those that didn’t meet regularly were able to maintain phone/text contact. Tori ran a ‘Glue’ group over Zoom, and Andy and Elspeth started a new homegroup on Zoom with 12 members.

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Elspeth Saville continued to help lead WIN (for ages 11-18), a joint youth group partnering with Ashford Congregational on Sunday evenings. Tori Biutanaseva and Simon Williams also serve as leaders of this group. WIN met in person when restrictions allowed and otherwise over Zoom. Some members also joined Staines Congregational Church for Sunday evening services at ‘Espresso Church’ and Friday socials at ‘The Lounge’, some held in person and some on Zoom. Nine young people (and seven adult helpers) attended Oakwood online—a Christian holiday activity day during the summer.

Super Saints met regularly on Zoom following the Sunday morning service. A total number of 38 children have attended the group since it started in May 2020. Around 15 children have been attending every week, which has risen from an average of 9 in the spring of 2020. Surprisingly, some of those attending regularly were not regular attendees to the physical Sunday School group pre lockdown. Five leaders facilitate this group. The children engage well and it is a great encouragement to see the numbers growing. Tori also runs a WhatsApp group for the parents of those who attend the Super Saints zoom. She also emails all the Super Saints parents weekly to send them additional crafts and Bible study activities that are associated with the Super Saints session.

We aimed to resource younger families through Tori's’ weekly newsletter and craft activities linked to the theme of the service.

A number of Christian books have been given away, particularly aimed at deepening understanding suffering in a Christian context.

The preaching team met regularly over Zoom, and this usually included reflection on how we can better communicate God’s Word.

Supplementary Forms were signed for 11 children applying to church primary schools and 18 children applying to church secondary schools. Schools amended their entry criteria to take account of the suspension of physical services. Thanks to Sharon Maycock Prime for coordinating the supplementary school form process.

Baptism courses were run over Zoom by Alan & Anne McLaughlin.

All Saints’ hosted a Christian Institute (Zoom) meeting in November.

Andy attended the London Preacher’s Conference, a 48-hour residential training course, before Lockdown. Since Lockdown there have been numerous online training events provided by organisations such as CPAS and the Diocese.

4. Serve

The PCC and Standing Committee continued to meet regularly, using Zoom as a virtual meeting platform. The APCM was held in October over Zoom following the Sunday morning YouTube service.

Jan Vince and Wendy Williams continued to coordinate Safeguarding policy compliance for over 80 DBS checked volunteers.

Almost 80 people were regularly serving on rotas supporting our Sunday services until physical services were suspended in March.

Several long serving leaders stepped back from service with children’s groups this year—thanks to Anne McLaughlin, Andrea Stevens, Simon Williams (who now helps with WIN), Abbie Raeside, Michael Welham for their dedicated service.

Andy served on the Governing Body of both Laleham and (until July) Bishop Wand schools. Jennie Curtis, Richard Smith and Alexandra Wren also served as Governors at Laleham Primary School. The Vicar, Churchwardens and Foundation Governors are also Trustees of the Laleham School Foundation.

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Andy served as Spelthorne Area Dean until July. Stewart Smith served on the Standing Committee, along with Deborah Bull, Alan McLaughlin and Ros Smailes, on the Deanery Synod.

Clergy, particularly Ian Smailes, have attended Churches Together in Staines and Laleham meetings and local Church Leader’s lunches.

Many other acts of service were regularly carried out including flower arranging, church cleaning, preparation of bread for Communion, delivery of the parish Christmas card and managing church heating.

5) Share

The 18th Bible Holiday Club ran online over Zoom and the theme was Super Sleuths. There were 13 children in attendance, led by Tori Biutanaseva and with nine volunteer leaders. Fiona Bull supported by sourcing and packing great craft activities for the children to use at home.

Although shopping in person was more difficult this year, over 40 gift filled shoeboxes were sent out to disadvantaged children around the world via Operation Christmas Child. Many donated online.

A Ladies’ event Christmas Craft evening was held over Zoom.

A Nativity QR code Trail was held on the weekend before Christmas with 24 families booked to attend, following a trail around the Village, ending at the Church. Volunteers dressed as Nativity characters helped guide participants to the ‘Holy Family’ in the Church porch. Sadly, events had to be scaled back on the Sunday as Tier 4 restrictions were imposed.

Fabric Committee: Alastair Duncan (Chair), Alan McLaughlin, Mike Nelson, Kasia Van’t Hoogerhuijs, Rob Van’t Hoogerhuijs, Jennie Curtis (Honorary Secretary).

With the restrictions of Covid 19, the Fabric Committee only met twice in 2020, but despite this, a fair amount has been achieved through the hard work of the Committee.

In January 2019 the PCC agreed that only two projects would be looked at and after extensive discussion and quotes etc, we proceeded with the Fencing at the Youth Centre which consisted of the removal of all the foliage and existing fencing to the front and right hand side. We now have much more durable metal fencing with an enlarged vehicle gate and the addition of a pedestrian gate. The side of the building now has very durable metal and wood fencing. The other item we were tasked with looking at, was the church boiler and system. This continues on as there are many options and at present the church boiler still works. The Fabric Committee want to be sure that we put in a future proof system and in the meantime the old boiler has been serviced and remains viable.

The other main item of attention has been the decoration in the Church, which last took place some 30 years ago. It was felt that with the present lack of use, it would be a perfect time to look at repairs and redecoration in light of the report carried out on cracking a few years ago. Exterior repairs took place last year. In consultation with Robert Shaw, our QI inspector, we managed to carry out the decoration in the first three weeks of December, using state of the art silicate paint, which is very durable and works like a modern limewash. As the Church is so old, the walls need to breathe and we discovered at least 6 different types of flaking paint which were not allowing this to happen. With use of a scaffolding tower and hydraulic scissor lift, most high-level areas could be reached, hoovered and painted. The end result is waiting for all to see. Other than this we have continued with general repairs as and when they are needed. We hope that 2021 might be a more productive year.

Finance Committee: Keith Vigurs, Stewart Smith, Linda Dibben (co-opted)

Including the Playgroup, total receipts on unrestricted funds were £238,459 (2019: £273,553) of which £128,945 was unrestricted planned voluntary donations together with a further £40,257 from Gift Aid. Restricted donations of £56,275 (2019: £16,795) including Gift Aid were also received and dispersed to our Mission Partners.

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Total expenditure for the year was £297,815 (2019: 273,755) which after taking into account a gain on investments of £889 (2019: gain of £2,055) resulted in net expenditure of £2,192 (2019: net income of £18,648). As a result, reserves decreased from £181,887 at the end of 2019 to £179,695 at the end of 2020, of which £23,113 (2019: £12,435) was restricted.

Our Parish Share or Quota, which provides the stipends and housing for clergy, from unrestricted funds amounted to £85,200, an increase of 2.9% over 2019.

Stewart and Keith would like to thank all the volunteers who assist them with Banking (Ian Dibben), counting (Jennie Curtis, Laurence Curtis, Cherry Menzies-Gow, Mike Nelson, Sue Pett and Mike Parker) as well as the safe management of all the service collections (Wardens and Deputy Wardens too numerous to mention). The full Treasurer’s Financial Report will be available at the APCM.

The Finance Committee has reviewed the financial risk and is satisfied that procedure and policies are in place to minimize financial risk including the risks associated with fraud, theft and investment.

Reserves Policy: In addition to restricted and designated funds, it is PCC policy to maintain a balance equal to approximately three months unrestricted payments to cover emergency situations which might arise. In accordance with this policy, the present church reserves of £61,769 equates to 3.2 months cover and the Playgroup reserves of £34,163 equates to approximately 6.3 months cover.

Standing Committee:

Up to the APCM 2020 were: Revd. Andrew Saville, Ian Hunt, Karen Rieveley, Stewart Smith, Andrea Stevens, Keith Vigurs.

From the APCM 2020 were: Revd. Andrew Saville, Deborah Bull, Ian Hunt, Karen Rieveley, Stewart Smith, Simon Williams.

The only committee required by law, it has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. This committee comprises the Incumbent, the Churchwardens, and at least two elected members from the PCC, which usually include the Treasurer and Secretary, if they are PCC members. The Standing Committee usually meets 2 weeks prior to the PCC to plan the agenda.

Safeguarding: Jan Vince (Safeguarding Officer) assisted by Wendy Williams.

Everyone involved with our church children / young people have continued to have regular DBS (Disclosure & Barring Service) checks, in spite of the sad break from groups meeting together. This is partly because we want to keep everybody up to date, ready for the day we can meet again, but also because we have to have DBS checks if we are meeting with children / young people on Zoom. DBS checks need to be renewed every 5 years, apart from members in our playgroup team who need to be checked each term, for best practice. We have offered online Safeguarding training produced by the Diocese when volunteers are due to refresh (this occurs every 3 years for each individual), but most volunteers have chosen to postpone it until they know we are meeting again. Currently we have 77 volunteers.

We complete our Church Safeguarding Audit each April and set the targets for the following year based on the Parish Safeguarding Handbook published by the House of Bishops. We have completed a policy for Domestic Abuse, which is displayed on all our notice boards. We look forward to the completion of a Social Media policy, which is being produced by PCC members. The other target we hope to complete soon is for all members of the PCC to have Safeguarding training, as required by the Church of England. This can be completed online. We will continue to review and display our Safeguarding Policy following our APCM.

Statement of Parochial Church Council Responsibilities

Under the Charities Act 2011, the PCC is required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of affairs of the church.

They are required to:

Select suitable accounting policies and apply them consistently.

Make judgements and estimates that are reasonable and prudent.

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State whether the policies adopted are in accordance with the Church Accounting Regulations and with applicable accounting standards.

Prepare the financial statements on an ongoing basis.

They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the church and to ensure that such accounts comply with applicable accounting standards, and with the Statements of Recommended Practice and the Regulations made under Section 130 of the Charities Act 2011. They also have a responsibility to safeguard the assets of the church and to take reasonable steps for the prevention of fraud and other irregularities.

The Trustees have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission.

For and on behalf of the Parochial Church Council

Revd. Dr. Andrew Saville Chairman

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INDEPENDENT EXAMINER'S REPORT

TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

('the Charity')

I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2020 on pages 10 to 22 following, which have been prepared on the basis of the accounting policies set out on pages 12 to 14.

Responsibilities and basis of report

As members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts 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 145(5)(b) of the Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 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 accounts to be reached.

Archie McDowall BA, CA

2021

Member of The Institute of Chartered Accountants of Scotland

Stewardship 1 Lamb's Passage London EC1Y 8AB

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ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2020

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities
7
Raising funds
9
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
17		 Unrestricted
Funds
£
163,838
70,852
3,065
704
238,459
251,869
62
251,931
607
(12,865)
(5)
(12,870)
169,452
156,582		 Restricted
Funds
£
56,275
-
-
-
56,275
45,884
-
45,884
282
10,673
5
10,678
12,435
23,113		 Total
Funds
2020
£
220,113
70,852
3,065
704
294,735
297,753
62
297,815
889
(2,191)
-
(2,191)
181,887
179,696		 Total
Funds
2019
£
190,192
92,080
7,086
991
290,348
273,302
453
273,755
2,055
18,648
-
18,648
163,239
181,887

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on pages 12-22 form part of these accounts.

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ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

BALANCE SHEET

AS AT 31 DECEMBER 2020

Note
FIXED ASSETS
Investments
12
CURRENT ASSETS
Stock
13
Debtors
14
Cash at bank and in hand
15
CREDITORS: Amounts falling
due within one year
16
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
17
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
9,405
9,405
92
6,218
146,995
153,305
(6,128)
147,177
156,582
62,373
94,209
156,582
-
156,582		 Restricted
Funds
£
4,674
4,674
-
-
18,439
18,439
-
18,439
23,113
-
-
-
23,113
23,113		 Total
Funds
2020
£
14,079
14,079
92
6,218
165,434
171,744
(6,128)
165,616
179,695
62,373
94,209
156,582
23,113
179,695		 Total
Funds
2019
£
13,190
13,190
93
9,147
174,822
184,062
(15,365)
168,698
181,887
68,516
100,936
169,452
12,435
181,887

The financial statements were approved by the members of the PCC on behalf by:

May 2021 and were signed on its

1

--------------------------------------Andy Saville

Charity number: 1135064

The notes on page 12-22 form part of these accounts.

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ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

1 Statutory Information

The Parochial Church Council of All Saints Church Laleham is a charity registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention [as modified by the revaluation of certain assets, which are measured at fair value through the Statement of Financial Activities]. The financial statements include all activities for which the PCC is legally responsible; the activities of informal gatherings of church members and groups that owe their main affiliation to another body and are excluded.

These financial statements have been prepared in accordance with The Church Accounting Regulations 2006, the 'Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)' ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The PCC have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The PCC have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the PCC have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The PCC have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

In making this assessment the trustees have considered the impact of Covid-19.

b) Income

Income (which includes planned giving, collections and other donations) is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part income is generally recognised when it is received by, or on behalf of, the PCC. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from the Playgroup, church retreats and other events and courses.]

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Contributions in respect of the diocesan parish share are included in the Statement of Financial Activities for all amounts agreed to being payable for the financial year.

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ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

f) Tangible fixed assets

Consecrated and beneficed property is not included in these financial statements by virtue of s.10(2) of the Charities Act 2011. All expenditure on consecrated or beneficed buildings is written off in the year in which it is incurred.

Movable church furnishings held by the incumbent and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised in accordance with the policy set out below. These items are regarded as inalienable property and are listed in the church's inventory which can be inspected at any reasonable time. Inalienable property acquired prior to 2000 has not been capitalised as there is insufficient cost information available.

The Youth Centre which was built in the 1960's at a cost of approximately £7,000 on land given to All Saints' for that specific purpose, would today cost approximately £250,000. However it is not considered to be a realisable asset since we have been advised that no other use would be permitted. Therefore it is not included on the balance sheet.

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Equipment Over 3 to 7 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

h) Stocks

Stocks of books purchased for re-sale are stated at the lower of cost and net realisable value.

i) Pension scheme arrangements

All Saints Laleham PCC (PB 2014) participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of All Saints Laleham and the other participating employers. The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014. All Saints Laleham participates solely in the Pension Builder 2014.

Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. This account may have bonuses added by the Board before retirement. The bonuses depend on investment experience and other factors. There is no requirement for the Board to grant any bonuses. The account, plus any bonuses declared, is payable from members’ Normal Pension Age.

Page 13

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102; however as it is not possible to attribute the Pension Builder Scheme's assets and liabilities to specific employers, contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable (2020:£3,082, 2019: £2,118).

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent scheme valuation completed was carried out as at 31 December 2016. A valuation as at 31 December 2019 was underway as at 31 December 2020. For the Pension Builder 2014 section, the valuation revealed a surplus of £1.8m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The legal structure of the scheme is such that if another employer fails, All Saints’ Laleham could become responsible for paying a share of that employer’s pension liabilities.

j) Taxation

l) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

n) Critical accounting estimates and areas of judgement

3 Donations and legacies

tions and legacies
Planned Giving
Tax Recoverable
Other Giving
Special Appeals
Collections
Legacies		 2020
£
128,945
40,257
30,000
14,869
3,072
2,968
220,112		 2019
£
132,292
34,876
-
8,385
14,638
-
190,192
me from charitable activities
Fees for weddings and Funerals
Book Sales
Holiday Club
Church weekend and youth events
Other generated income
Playgroup: Local Authority Funding
Fees
Fundraising
Other		 2020
£
1,705
80
59,185
9,711
149
22
70,852		 2019
£
4,566
590
1,115
10,577
2,168
60,822
11,786
403
53
92,080

Page 14

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

5 Income from other trading activities

Lettings
Advertising fees		 2020
£
2,265
800
3,065		 2019
£
6,206
880
7,086

6 Investment income

nvestment income
Dividends & interest 2020
£
704
704		 2019
£
991
991

7 Charitable expenditure

a
Costs incurred directly on specific activities
Ministry costs
note
Diocesan contribution
Other clergy costs
8(a)
Assistant Vicar
Church running expenses
8(b)
Church maintenance
8(c)
Upkeep of services
Upkeep of churchyard
8(d)
Parish newsletter
Training & support costs (inc youth w 8(e)
Youth Centre running costs
8(f)
Playgroup running costs
8(g)
Church weekend
Bookstall
Grants payable (see b) below)
Administration
Salary
Administration
Telephone
Insurance
Utilities
Office refurbishment & maintenance
Governance Costs
Total expenditure on charitable activities
b
Grants payable
Grants for UK and overseas mission
Grants for the relief of poverty		 2020
£
85,200
21,236
-
4,641
8,346
7,489
7,478
824
3,220
21,834
61,808
131
222,204
41,335
25,392
4,064
585
360
827
76
2,910
34,213
297,753
2020
£
39,792
1,543
41,335		 2019
£
82,800
6,416
-
5,318
2,314
5,957
5,531
3,034
15,272
12,594
68,483
9,604
1,475
218,798
18,684
26,120
4,044
559
338
759
249
3,751
35,820
273,302
2019
£
15,944
2,740
18,684

Page 15

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

The charity's principal grants to institutions comprised:

harity's principal grants to institutions comprised:
Bible Society
Barnabus Trust
Leprosy Mission
London City Mission
Church Pastoral Aid Society
Tearfund
Grants to institutions for less than £1,000 each		 2020
£
12,582
12,500
-
12,500
601
1,543
2,210
41,335		 2019
£
5,878
-
1,250
5,000
1,205
2,740
2,611
18,684

The fee payable to the independent examiner for preparing and examining the accounts was £2,880 (2019: £2,880). The charity paid £nil (2018: £nil) to Stewardship for other services

8
8(a) Other Clergy costs
Incumbent's expenses
Additional staff costs
Vicarage expenses
Curate's house
Preaching costs
8(b) Church Running expenses
Insurance
Telephone and internet
Utilities
8(c) Church maintenance
Repairs & maintenance
Other costs
8(d) Upkeep of Churchyard
Contract Gardener
R&M and other costs
8(e) Training & support costs
Hire of school
Children's holiday club
Children's work
Residential support
Youth event - other costs
Parish support and mission
Education
Resources
8(f)
Youth Centre costs
Insurance
Utility charges
Repairs & maintenance
Other costs		 2020
£
4,283
15,443
777
733
21,236
2,008
285
2,347
4,641
8,346
8,346
5,538
1,940
7,478
2,488
35
645
15
36
3,220
1,407
2,412
15,065
2,949
21,834		 2019
£
4,267
118
1,024
1,007
6,416
1,966
3,352
5,318
2,314
2,314
4,858
673
5,531
8,751
710
784
3,092
1,246
484
204
15,272
1,343
2,922
5,420
2,909
12,594

Page 16

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

8(g) Playgroup costs
Salaries
Running costs
Equipment & consumables
Donations		 57,780
2,590
1,393
45
61,808		 61,814
1,864
4,681
125
68,483
9
Fundraising costs
Stewardship costs
Cost of Fetes and other events		 2020
£
62
-
62		 2019
£
55
398
453

10 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses

Gross wages and salaries
Social security
Pension costs		 Church
Playgroup
2020
£
£
£
39,123
57,780
96,903
-
3,418
3,418
42,541
57,780
100,321		 Church
Playgroup
2019
£
£
£
24,523
61,813
86,336
-
1,126
1,126
25,649

61,813
87,462

The average monthly number of church employees during the year was 3 (2019: 2).

The average monthly number of playgroup employees during the year was 10 (2019: 10).

Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the members of the PCC and the key staff named in the Trustees Annual Report. Total employment benefits payable to key management for the year were as follows:

Other
Employer
Wages &
employment
pension
salaries
benefits contributions
Key management connected to members of the PCC
Mary Hunt, church administrator, spouse of trustee
12,866
1,093
Wendy Williams, playgroup, spouse of trustee
7,184
Tori Biutanaseva, Families Minister
13,906
1,231
Other members of key management
12,351
1,094		 2020
£
13,959
7,184
15,137
13,445
49,725

The following amounts were payable in the previous year:

Other
Employer
Wages &
employment
pension
salaries
benefits contributions
Key management connected to members of the PCC
Mary Hunt, church administrator, spouse of trustee
12,512
1,064
Wendy Williams, playgroup, spouse of trustee
8,895
Other members of key management
12,012
1,064		 2019
£
13,576
8,895
13,076
35,547

Page 17

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

Andrew Saville, clergy member of the PCC, receive a stipend from the Diocese and so is not an employee; some of the Parish Share paid to the Diocese is used to help meet the cost of these stipends. Andrew is provided with accommodation (which is customary for clergy) and the cost of this accommodation to the PCC is disclosed in note 8 'Charitable Expenditure'. The charity also reimbursed expenses to Andrew, again these costs are disclosed in note 8 'Charitable Expenditure' under the heading 'Clergy expenses'.

No other member of the PCC received employment benefits in either the current or preceding year.

11 Acting as agent

On occasion the charity receives money on behalf of other charities, which it banks and then pays out to these charities. This income is received as agent for these other charities and the income, and the related payments, are excluded from the Statement of Financial Activities; any money that has not been distributed by the year end is recognised as a creditor.

12
Investments:
Cost
CBF Church of England
£
460 Investment Fund Income Units
344
COIF Charities
260 Investment Fund Units
257
601
Opening Market Value
Net Gain(Loss) in the year on revaluation
Closing Market Value
13
Stock
Books purchased for re-sale, at cost
14
Debtors
Income Tax Recoverable - Church
Income Tax Recoverable - Mission
Other Debtors - Agency Collections (see below)
Prepayments
15
Cash at Bank and in Hand
Church
Santander
CAF Bank
Cash in hand
Playgroup
Santander
Cash
Building Society
CBF Church of England Deposit		 2020
Value
£
9,405
4,674
14,079
13,190
889
14,079
2020
£
92
92
2020
£
2,508
38
-
3,673
6,218
2020
£
51,930
27,472
605
11,754
74
22,412
114,248
51,186
165,434		 2019
Value
£
8,798
4,392
13,190
11,135
2,055
13,190
2019
£
93
93
2019
£
2,748
2,044
660
3,695
9,147
2019
£
51,460
40,922
1,034
7,792
55
22,590
123,852
50,970
174,822

Page 18

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

16 Creditors: liabilities falling due within one year

itors: liabilities falling due within one year
Creditors and Accruals
Mission Funds
Deferred income (Playgroup Grants)		 2020
£
6,128
-
-
6,128		 2019
£
5,365
10,000
-
15,365

17 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Playgroup
Legacy - Property Improvement
Legacy - Support Staff
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Mission
Building Appeal
Bursary Fund
Curate Fund
Other
Aggregate of funds		 Opening
balance
2020
£
30,436
20,000
50,500
100,936
68,516
169,452
7
5,173
2,810
4,444
12,435
181,887		 Incoming
resources
2020
£
69,156
2,968
72,124
166,335
238,460
40,675
15,600
56,275
294,735		 Outgoing
resources
2020
£
(61,608)
(6,077)
(7,567)
(75,252)
(176,679)
(251,931)
(40,706)
(5,178)
-
(45,884)
(297,815)		 Transfers
in the year
2020
£
(3,600)
(3,600)
3,595
(5)
5
5
-		 Gains and
losses
2020
£
-
607
607
282
282
889		 Closing
balance
2020
£
34,385
16,891
42,933
94,209
62,375
156,584
(24)
0
2,810
15,600
4,726
23,113
179,696

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Fixed asset investments
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
9,405
92
6,218
52,786
94,209
(6,128)
-
62,373
94,209
Unrestricted Funds		 Restricted
funds
£
4,674
18,439
-
23,113		 2020
£
14,079
92
6,218
165,434
(6,128)
General
funds
£
9,405
92
6,218
52,786
(6,128)
62,373
179,695

Page 19

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Playgroup
Legacy - Property Improvement
Legacy - Support Staff
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Mission
Project
Building Appeal
Bursary Fund
Other
Aggregate of funds		 Opening
balance
2019
£
30,334
20,000
50,000
100,334
47,910
148,244
111
-
7,296
3,810
3,778
14,995
163,239		 Incoming
resources
2019
£
73,286
500
73,786
199,768
273,554
16,795
16,795
290,348		 Outgoing
resources
2019
£
(68,483)
(68,483)
(185,250)
(253,733)
(16,898)
(2,123)
(1,000)
(20,021)
(273,755)		 Transfers
in the year
2019
£
(4,700)
(4,700)
4,700
-
-
-		 Gains and
losses
2019
£
-
1,388
1,388
667
667
2,055		 Closing
balance
2019
£
30,436
20,000
50,500
100,936
68,516
169,452
7
-
5,173
2,810
4,444
12,435
181,886

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Fixed asset investments
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
8,798
93
7,119
-
57,871
100,936
(5,365)
-
68,516
100,936
Unrestricted Funds		 Restricted
funds
£
4,392
2,028
16,015
(10,000)
12,435		 2019
£
13,190
93
9,147
174,822
(15,365)
General
funds
£
8,798
93
7,119
57,871
(5,365)
68,516
181,887

Page 20

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2020

18 Transactions with related parties

During the year the charity: During the year the charity received donations totalling £41,700 (2019: £34,540) from related parties (which includes members of the PCC, any other members of key management and anyone closely connected to them).

During the year the charity also made the following payments to, or for, related parties:

19 Events since the year end

In March 2020 the charity took steps (in line with government and Church of England advice) to help contain the outbreak of COVID-19. This included the temporary suspension of all physical gatherings and the charity has had to curtail, or change, how it operates; the charity has been able to continue some of its activities using Youtube for broadcast services and Zoom for PCC meetings and Home groups etc. The trustees continue to monitor income and expenditure and, if it becomes necessary, will take measures to mitigate the impact of COVID-19 on the charity’s free reserves.

Page 21

ALL SAINTS LALEHAM PAROCHIAL CHURCH COUNCIL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

YEAR ENDED 31 DECEMBER 2020

Unrestricted funds Unrestricted funds
General Designated Restricted Total General Designated Restricted Total
2020 2020 2020 2020 2019 2019 2019 2019
Note £ £ £ £ £ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 160,869 2,968 56,275 220,112 172,897 500 16,795 190,191
Charitable activities 4 1,785 69,067 70,852 19,016 73,064 92,080
Other trading activities 5 3,065 3,065 7,086 7,086
Investments 6 615 89 704 768 222 991
Total income and endowments 166,334 72,124 56,275 294,734 199,767 73,786 16,795 290,347
EXPENDITURE ON:
Charitable activities: 7 176,617 75,252 45,884 297,753 184,798 68,483 20,021 273,302
Raising funds 9 62 62 453 453
Other 0 - - -
Total Expenditure 176,679 75,252 45,884 297,815 185,251 68,483 20,021 273,755
Net gains/(losses) on investments 607 282 889 1,388 667 2,055
Net income/(expenditure) (9,738) (3,127) 10,673 (2,192) 15,904 5,303 (2,560) 18,647
Transfers between funds 17 3,595 (3,600) 5 - 4,700 (4,700) - -
Net movement in funds (6,143) (6,727) 10,678 (2,192) 20,604 603 (2,560) 18,647
Reconciliation of funds:
Total funds brought forward 68,516 100,936 12,435 181,887 47,912 100,334 14,995 163,240
Total funds carried forward 17 62,373 94,209 23,113 179,695 68,516 100,936 12,435 181,887

Page 22