OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Parish of South Crawley

Trustees Annual Report and Financial Statements of

the Parochial Church Council for the year ended 31 December 2021

The Parish of South Crawley incorporates | St Mary’s Southgate | Holy Trinity Tilgate | Christ the Lord Broadfield | Parish Office address: St Mary's Rectory, Forester Road, Southgate, Crawley RH10 6EH

Charity Registered No: 1136132

Our aims and purposes as a charity

The PCC has the responsibility of co-operating with the incumbent and team vicars, in:

What we planned to do to achieve our charitable objectives

When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’.

The council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.

The parish covers three of the neighbourhoods of Crawley and has a church in each area, namely St Mary’s Southgate, Holy Trinity Tilgate, and Christ the Lord, Broadfield. The PCC has oversight of the whole parish. Much of the day-to-day decision-making is delegated to the District Church Council of each church. Each DCC has representatives on the PCC.

For this year we discussed and planned the following objectives and activities to fulfil our aims:

Objectives and Activities

We enable as many people as possible to worship at our churches and to become part of our parish community:

We offer services of worship to God:

1

We promote the gospel and pray that the unchurched may find life in Jesus Christ:

We engage in evangelism and outreach to the parish in various ways:

We provide three buildings for people to enjoy:

We provide tangible pastoral and financial support to the poor and needy:

We consider the needs of people served by other charities and overseas

What we achieved and how we affected beneficiaries’ lives

Attendance at worship

The parish has the privilege of serving parts of Crawley which are relatively needy. Deprivation indexes put the area in the lowest quarter of the country as a whole and parts of Broadfield are in the lowest ten percent. While we have people who attend from all parts of the town, most of our attenders are from the parish itself. This is a fulfilment of our aim to serve the whole community of

2

the parish. The churches and their activities are open to everyone, and we are pleased that racially mixed population of Crawley is well represented in our congregations.

We contend that voluntary attendance to worship the Lord Jesus Christ, is a major demonstration of the public benefit of our activities.

At the beginning of the year, it was not possible to hold public worship because of Covid restrictions. During this time all three of our churches offered online services which were viewed by many people, not all of them regular members. As restrictions were lifted, we were able to re-introduce live worship.

'St Mary's is very supportive - it's a good The average regular weekly attendance for the parish place to share ideas and concerns. Thank as a whole, counted during October was 100 adults you for the prayers.' Church member and 18 children. The worshipping community figure for the whole parish is 245. Included in this figure are those who attend the new ‘Messy Church’ event ‘It's such a friendly cafe; I like to come monthly which is now run as a combined event for the along for a couple of hours, it breaks up whole parish. There was an exceptionally good the week. And there's lots of laughter.' Gate Cafe Customers attendance at this year’s ‘Messy Christingle’ service.

We are keen to encourage the involvement of all ages, and as well as the Messy Church services in Tilgate, the churches at Southgate and Broadfield hold regular children’s events on Sundays as well as some midweek activities. ‘First Friday Fun Club’ at St Mary’s restarted in October after the lockdown, and attracts a number of children who do not come on Sundays.

‘Our granddaughters wait for Messy Church from one month to the next, and is a real highlight for us all – Fun, Friends and Faith’ SM, Southgate

.

Teaching, baptising and nurturing new and existing believers

We regularly run the Alpha course in our parish and it has been encouraging to see people coming to faith this year. We also ran a Lent course. We did this via Zoom because of the lockdown. It worked surprisingly well and we will use this format again next year. During the year we have baptised 6 people and have held funeral services for 29. Some of these were church members, but often we take funeral services for people who have not attended but who have requested a Church of England funeral.

During the year, many of our members meet in small groups (home groups) for fellowship, Bible study and prayer. These groups are mainly lay-led and form a very important part of our support structure.

Evangelism and outreach

We have a number of ways in which we seek to reach out to and serve our communities: Our cafes at Christ the Lord and St Mary’s and our Communion and coffee at Holy Trinity. We have a group for older people at St Mary’s (Cake and Company) and a similar one (Knit and Natter) at Holy Trinity.

Our Toddler groups, First Friday Fun Club and Messy Church all cater for children and families. These have all grown back to pre-Covid attendance figures over the year.

This year we were pleased to be able once again to hold our Community Days. These take place twice a year at St Mary’s. The activities are free of charge and it is always good to see members of the community who may not be regular church members enjoying themselves.

3

Contact with our local schools has been sadly reduced this year because of Covid restrictions. Plans in place for school carol service at Holy Trinity and St Mary’s in 2021 were cancelled last minute when Covid rates rose in schools. However, we have worked to keep in touch with all six primary schools and look forward to being invited in to take assemblies, and to hosting school visits to the churches in 2022.

Provision of the church building for people to enjoy

All three of our churches are multi-purpose buildings and are widely used during the week for both church and community activities. The Church of Christ the Lord in Broadfield is physically connected to the Broadfield Community Centre and works closely with it.

Community users of our buildings include Home Start (HT), Songbirds Choir (St M) and ‘Wobble’ (seated exercise group), Knit and Natter and a drum teacher (HT). St Mary’s and Holy Trinity are also used as polling stations.

In each of our churches this year, a lot of work has gone into making our buildings safe and weatherproof places for the congregation and community to enjoy.

‘Over the recent years of the covid19 situation Holy Trinity has demonstrated to me the steadfast faithfulness of God. Online services, Zoom gatherings, telephone conversations, waves and smiles across the garden fence, joint shopping trips have all helped us keep positive and feel we still function as a family

“When I was applying for my Personal Independence Payments, Juliette designed a chart to help me answer the questions fully. As a result I was able to think through what was required and eventually got my benefits.” Parish nurse service user

Provision of pastoral care for people living in the parish

Pastoral care is offered by all the clergy, ably assisted by many of the laity. Hospital visits, home visits to the housebound and services in residential homes have once again been curtailed by the pandemic, but thankfully we are seeing these opportunities open up once

more. We are delighted to have a Parish Nurse on our team who does a wonderful job in Broadfield giving advice and signposting people to the agencies which can provide help.

A number of our members volunteer with Open House (working with the homeless) Crawley Food bank Partnership, Oasis (Crisis pregnancy centre) and Love Your Neighbour - Crawley (shopping and telephone support for the housebound; marshalling at vaccination centres).

Provision of tangible support to the poor and needy

All year round, and especially at harvest time, we collect food to be given to the Crawley Foodbank Partnership. At Christmas, we collect gifts which can be given to the residents at Open House. We have begun more recently to support Sussex Aid, which provides clothing and other necessary items for refugees, of which there are many in our town.

‘I would like to thank you very much for all your help and generosity towards me, especially when you accompanied me to my difficult appointment.’ Broadfield Resident

Other charitable giving

4

The churches each give a percentage of their income to charities including Mercy Ships, CPAS, TEAR Fund, Kids Alive, Open House, Christians Against Poverty, Easter Team, New Life Africa International, Home Start, Mission Aviation Fellowship.

We have also helped raise funds for the Diocesan Family Support Worker.

FINANCIAL REVIEW 2021

The financial statements

These are the statutory financial statements for the whole parish, bringing together the results for each church and the central PCC funds. The law largely prescribes the format, in particular the separate accounting for unrestricted funds, available for any purpose, and restricted funds which must be used for a specific purpose (Note 1B to the financial statements).

Review of 2021

Unrestricted Funds

The combined results for the three Churches plus the Parish Office were:

Income was slightly higher than 2020, reflecting the maintenance of the same level of pledged giving and a modest increase in income from lettings following the ending of the Covid-19 lockdown. The increase in expenses was due to rising costs of supplies of all kinds plus higher property maintenance expenses. Given that our budget for 2021 predicted a deficit on unrestricted funds of £8,100 we can be thankful for this result.

Added to the above result the gain on investments which was £25,890 (2020: £33,739). This amount, plus a transfer from restricted funds, resulted in an increase in Unrestricted Funds of £23,004. (see Note 11 and Investment Policy, below)

Restricted Funds

The total of restricted funds increased by £30,571 in 2021 and stood at £136,488 at the year-end. Note 6 to the accounts provides details of the major building works undertaken in 2020 and Note 13 details of the movements of the most significant restricted and designated funds.

Contribution to the Diocese

The contribution from the parish was £102,000 (2020: £101,854). Income from the Arnold Trust which pays for a part of our contribution was £9,350 (2020: £12,912).

Balance Sheet and Reserves

Our net assets on the balance sheet increased by £53,575 to £384,912 (2020: £331,337). Half of this increase is accounted for by the gain on investments as mentioned above (see also below). After our reserves funded the 2021 deficit, the remainder was due to the increase in restricted funds. We aim to hold sufficient uncommitted liquid reserves for the parish as a whole to meet six months’ normal running costs, and for each church and the central PCC fund to meet four months normal running costs, in case of emergencies or unexpected decreases in income. As at 31 December 2020 the parish as a whole had uncommitted reserves of 19.3 months (2020: 17.4 months). Only Christ the Lord (3 months) was unable to reach the target of 4 months.

5

Investment Policy

Funds are held in immediate access deposits with Barclays Bank and the CBF Church of England Investment Fund. Interest received in the year from the bank accounts was minimal and was exceeded by charges. Partly in response to this, in February 2019 the PCC invested £60,000 in equal amounts of shares in two CBF Church of England Investment Funds. In March 2020 St. Mary’s added £30,000 to each so that at 31 December 2020 the PCC has invested £120,000: £60,000 on its own account and £60,000 on behalf of St. Mary’s.

The investments are realisable in whole or in part without delay and so form part of our liquid reserves. As at 31 December 2020 their market value was £188,386 which was an increase in value in the financial year of £25,890. This appears in the Statement of Financial Activities under "Gains/(Losses) on investments". Note 1(G) explains the accounting policy for investments of this kind.

Outlook for 2022

Despite the uncertain economic outlook, the PCC pledged to maintain its contribution to the diocese for 2021 at £102,000 and that pledge was fulfilled. In determining the budget for 2022 the PCC pledged £100,700 which reflects Holy Trinity’s commitment to significant repair costs to the Church building and the fact that its minister is self-supporting. Despite the overall reduction, the combined contributions of St Mary's and Holy Trinity is still in excess of the requested contribution for one post. The congregation of Christ the Lord Broadfield is able to make very little contribution to its Ministry Costs, but we appreciate the support of Deanery and Diocese in enabling a post to be funded in this populous and very needy area.

Income from the Arnold Trust was reduced from £12,900 in 2020 to £9,350 in 2021 and there is no sign that it will increase in 2022.

Despite a predicted budget deficit of £8,900 for 2022, the PCC will continue to play its part in supporting the wider work of the Diocese at the cost of drawing on its reserves, if necessary. It will continue to review the financial situation as the year unfolds and hopes that, as in previous years, its deficit predictions will prove unfounded. However, with unrestricted reserves standing at £248,400 at the end of 2021, the trustees have concluded that there are no material uncertainties about the PCC’s ability to continue as a going concern.

On behalf of the PCC, I would like to thank the church treasurers and all those who help in any way in the processes that result in the preparation of the financial records.

Thanks are also due to the staff of Alexandra Durrant for the finalisation of the accounts and for the independent examination.

Peter Wigglesworth April 2022

6

PCC of South Crawley 2021 Financial Review and Financial Statements

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PCC OF SOUTH CRAWLEY

I report on the financial statements of the Parochial Church Council of South Crawley for the year ended 31 December 2021, which are set out on pages 8 to 19.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the financial statements. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of 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 no opinion is given as to whether the financial statements present a true and fair view, and the report is limited to those matters set out in the statement below.

Independent examiner's 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

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Alexandra Durrant FCA 10a/12a High Street East Grinstead West Sussex RH19 3AW

April 2021

7

PCC of South Crawley 2021 Financial Review and Financial Statements

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2021

Unrestricted
Restricted
Total
Funds
Funds
Funds
Funds
Note
2021
2021
2021
2020
Total		 Unrestricted
Restricted
Total
Funds
Funds
Funds
Funds
Note
2021
2021
2021
2020
Total
INCOME FROM:
Donations and legacies
2
Church activities
2
Other fund-raising activities
2
Investments
2
Total incoming resources
EXPENDITURE ON:
Raising funds
3
Church activities
3
Other
3
Total resources used
Gains/(losses) on investments
11
Net income/(expenditure)
Transfers between funds
Net movement on funds
Balances brought forward at 1 January 2021
Balances carried forward at 31 December 2021		 £
£
£
£
note 17
144,152
70,806214,958
199,274
2,782
571
3,353
1,769
6,074
820
6,894
4,138
9
11
20
162
153,017
72,208225,225
205,343
302
0
302
838
152,205
40,377192,582
170,062
4,656
0
4,656
4,440
157,163
40,377197,540
175,340
25,890
0
25,890
33,739
21,744
31,831
53,575
63,742
1,260
(1,260)
0
0
23,004
30,571
53,575
63,742
225,420
105,917331,337
267,595
248,424
136,488384,912
331,337

Explanation : This is the summarised 2021 "history". Incoming resources (income) add to the net assets owned by the parish. Resources used (expenses) reduce them. These figures are on the accruals basis: that is, they include amounts earned or due for 2021, even if not paid by the year end.

Some transactions do not change net assets. For example, paying off a loan reduces both cash (an asset) and the outstanding loan (a liability). Buying a fixed asset (such as new equipment) changes one asset (cash) for another (the equipment), whose value is then written off as an expense (depreciation).

Brackets indicate negative figures.

8

PCC of South Crawley 2021 Financial Review and Financial Statements

BALANCE SHEET at 31 December 2021

Note Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2021
2021
2021
2020
Fixed Assets
Equipment
9
Current Assets
Stock
Debtors, prepayments, accrued income
10
Investments
11
Cash on short term deposit
Cash at bank and on hand
Current Liabilities
Creditors due within one year, accrued
expenses, deferred income
12
Net current assets
Total assets less current liabilities
NET ASSETS
Unrestricted Funds
Designated Funds
13
General Funds
Restricted Funds
13
TOTAL FUNDS		 £
£
£
£
2,740
0
2,740
3,149
0
0
0
400
6,479
6,995
13,474
17,720
188,386
0
188,386
162,496
13,062
54,562
67,624
67,616
43,621
74,931
118,552
98,101
251,548
136,488
388,036
346,333
(5,864)
0
(5,864)
(18,145)
245,684
136,488
382,172
328,188
248,424
136,488
384,912
331,337
248,424
136,488
384,912
331,337
10,569
10,569
11,280
237,855
237,855
214,140
248,424
248,424
225,420
136,488
136,488
105,917
248,424
136,488
384,912
331,337

Explanation: this is the financial "snap-shot" at the end of the year, showing the parish's assets and liabilities on 31 December, split between unrestricted and restricted funds. It does not include values for church buildings: Note 1 explains why.

Approved by the Parochial Church Council on 4 May 2022 and signed on its behalf by:

Rev Timothy Wilson (Chairman)

Peter Wigglesworth (Treasurer)

Notes 1 to 17 on pages 10 to 19 form part of these financial statements

9

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 1 - ACCOUNTING POLICIES

A Accounting convention

We have prepared the financial statements in accordance with law (the Church Accounting Regulations 2006), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)). We have prepared them on the accruals basis and under the historical cost convention, as modified by the revaluation of fixed assets.

The PCC is an unincorporated charity which meets the definition of a public benefit entity under FRS 102.

The trustees consider that there are no material uncertainties about the PCC’s ability to continue as a going concern. This assessment takes into account the way in which the donor income held up during the worst of the Covid-19 lockdown and the gradual return to income from premises hire since September 2021.

The trustees do not consider that they have made any material judgements in applying the charity's accounting policies, nor that there is any material estimation uncertainty that is likely to affect the carrying values of assets o within the next reporting period.

B Funds held by the PCC

Unrestricted funds - general funds which the PCC can use for its ordinary purposes. Designated funds are monies set aside by the PCC out of unrestricted funds for specific future purposes or projects. Uncommitted reserves are the unrestricted funds which are not invested in parish fixed assets (Note 16), and not designated for specific purposes.

Restricted funds - in this parish, donations or grants received for a specific purpose. The PCC can only use those funds for that purpose, unless the donor agrees another purpose. Any balance unspent at the end of the year is carried forward as a balance on that fund. Note 13 details the main restricted funds.

C Incoming resources

Incoming resources are accounted for gross (that is, not netting off related costs). Collections, planned giving and other donations are recognised when received.

Tax refunds on gift aid donations are recognised when the income is recognised (even though received later). Grants and legacies are recognised when the PCC is legally entitled to the amount due (and can quantify it). Interest is accounted for as it accrues. Other income is recognised when it is receivable.

D Resources used

Grants and donations are accounted for when paid over, or when there is a binding obligation on the PCC. Other resources used are stated gross and accounted for on an accruals basis.

Pension contributions: The charity operates a defined contribution pension scheme through NEST. The pension charge represents the amounts payable to NEST during the year.

E Fixed assets

Under Charities Act 2011 section 10(2), the financial statements do not include consecrated and beneficed property such as the church buildings, the rectory and the vicarages. We write off the costs of work on such property as an expense in the year it is incurred. Note 6 gives details of major projects.

The financial statements include other furnishings, fittings and other equipment as fixed assets if they cost over £500 or are part of a set costing over £1,000. We then write off the cost over five years, or 20 years for particularly long-life assets (see Note 9). This depreciation charge more fairly spreads the cost of expensive items over the period of use. Old assets bought before 1988 are not included in the financial statements.

Assets purchased out of restricted funds are not normally themselves restricted (ie they can be used for any purpose of the church). The purchase therefore gives rise to a transfer between restricted and unrestricted funds (Note 13). However, the assets remain restricted if they have to be used for a particular purpose.

10

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 1 - ACCOUNTING POLICIES (continued)

F Current assets

Amounts owing to the PCC for rents, fees or other income are shown as debtors less provision for amounts that may prove uncollectible.

G Financial instruments

A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. The following financial instruments are included in the PCC's balance sheet: Short-term deposits including cash held on deposit with Central Board of Finance Church of England, or Charities Aid Foundation, or banks.

These are initially recognised and subsequently measured at face value.

Investment funds comprising listed investments, managed by CCLA

These are initially recognised at cost, and subsequently measured at market value, provided by CCLA on their statements, or as published on their website.

Net gains or losses on investments are taken to the SOFA.

The investments are realisable in whole or in part without delay and so form part of the charity's liquid reserves, and are shown in the balance sheet as part of current assets.

11

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 2 - INCOME

Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2021
2021
2021
2020
Donations and legacies
Tax-efficient planned giving
Other planned giving
Unplanned giving at services
Other unplanned giving
Gift Aid tax refunds
Income from gifts and donations
Recurrent grants (see below)
One-off grants (see below)
Legacies
Grants and legacies
Total donations and legacies
Church activities
Fees
Bookstalls and office services
Cafe and coffee shop income
Church events, youth clubs etc for which
charges were made
Other fund-raising activities
Church/hall rental to non-church hirers
Other
Income from investments
Interest on deposit accounts
Total incoming resources		 £
£
£
£
91,109
20,385
111,494
114,330
13,748
3,030
16,778
13,850
1,802
415
2,217
3,404
10,937
10,689
21,626
14,256
25,556
6,339
31,895
31,528
143,152
40,858
184,010
177,368
0
9,350
9,350
12,912
0
20,598
20,598
8,994
1,000
0
1,000
0
1,000
29,948
30,948
21,906
144,152
70,806
214,958
199,274
1,856
0
1,856
738
0
0
0
80
715
0
715
509
211
571
782
442
2,782
571
3,353
1,769
5,990
0
5,990
3,972
84
820
904
166
6,074
820
6,894
4,138
9
11
20
162
153,017
72,208
225,225
205,343

During the year, the PCC took advantage of the Coronavirus Job Rentention Scheme (furlough). Grants of £848 were received through this.

The PCC is very grateful for the following grants of £1,000 or more received during 2021. See also Note 14.

Christ the Lord £
Allchurches Trust 3,300
Anchor Trust 2,750
St John's Church Crawley 1,000
Received during 2020 but reported in 2021 SOFA:
Community Trust 10,000
Congregational & General Charitable Trust 2,700
Donations include £27,180 given by the Trustees

12

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 3 - EXPENDITURE

Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2021
2021
2021
2020
Raising funds
Obtaining grant and other funding (Note 7)
Church activities
Missionary and charitable grants
(Note 4)
Overseas mission
Christian relief and development
Home mission and church societies
Secular charities and relief of the poor
Ministry costs
Diocesan contribution (Notes 5, 14)
Clergy housing
Other clergy/ministry costs
Parish nurse (Christ the Lord)
Other church activity costs
Building running and maintenance, small
value furnishings and equipment
Building works over £500 (Note 6)
Equipment and furnishings costing over £500
(including depreciation of £1,669 - Note 9)
Services and worship
Evangelism, education and training
Bookstall and office service costs
Church event and clubs costs
Central office support
Total church activities
Other
Independent examination & related costs
(Note 7)
Total resources used		 £
£
£
£
302
0
302
838
2,290
2,234
4,524
5,565
3,970
441
4,411
3,630
3,190
0
3,190
3,165
1,925
0
1,925
1,215
11,375
2,675
14,050
13,575
92,650
9,350
102,000
101,854
4,617
0
4,617
5,583
1,107
0
1,107
1,327
0
6,305
6,305
6,419
98,374
15,655
114,029
115,183
17,903
970
18,873
19,332
5,856
19,930
25,786
2,141
1,669
0
1,669
2,245
2,246
447
2,693
2,176
723
0
723
1,175
742
0
742
762
754
700
1,454
2,789
12,563
0
12,563
10,684
42,456
22,047
64,503
41,304
152,205
40,377
192,582
170,062
4,656
0
4,656
4,440
157,163
40,377
197,540
175,340

13

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 4 - MISSIONARY AND CHARITABLE GRANTS

The parish provides long-term support to certain missionaries with parish links. The individual church congregations select other recipients for giving on five "giving Sundays" held by each church. In addition, St Mary's gives one tenth of most Building fund donations to Kids Alive International (note 13).

The following received £1,000 or more in 2021: 2021 2020
£ £
Church Pastoral Aid Society (CPAS) - St Mary's & Holy Trinity 2,290 2,265
Easter Team - St Mary's & Holy Trinity 1,280 1,215
Kids Alive International - St Mary's 3,734 4,800
TEAR Fund - relief and development - St Mary's 1,500 1,650

NOTE 5 - DIOCESAN CONTRIBUTION

In 2021 the parish pledged and paid £102,000 (2020: £101,854) to the diocese (Note 3), plus clergy fees assigned to the diocese of £3,843 (2020: £1,753). These contributions enable the diocese to pay for the cost of clergy stipends, pensions and housing; diocese training, ministry support and parish support services; and national church costs.

NOTE 6 - BUILDING WORKS

Building works - major repairs, improvements and new building 2021
£
St Mary's
Lightning protection - check & repair
Annual gas safety check
Garden work
Remedial maintenance
Holy Trinity:
Works re water ingress
Grounds maintenance
Christ the Lord
Replacement windows
Total (Note 3)		 1,008
576
760
2,848
5,192
2,825
523
3,348
17,246
25,786

14

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 7 - NON-APPORTIONED COSTS

1) Costs of fund-raising activities appear to be very low since the principle costs are building running costs and staff time, and there is no straightforward way to apportion these costs to "trading" fund-raising activities such as earning rental income from external organisations.

2) For the same reason the financial statements do not separately identify costs for cafe and coffee shop activities, undertaken as part of the church's outreach (rather than to raise funds).

3) Other costs are for independent examination and preparation of the accounts. Total fees paid to the independent examiner comprise:

Total fees paid to the independent examiner comprise:
2021 2020
£ £
Independent examination (£1,940 plus VAT) 2,328 2,220
Other fees 2,718 2,707
(prepare accounts, payroll)

NOTE 8 - STAFF COSTS AND OTHER PAYMENTS AND BENEFITS

In 2021 the parish paid £18,199 in salaries and wages (2020: £16,427), with no employer's National Insurance (2020: £Nil) or pension contributions (2020: £Nil).

The average number of employees was 4 (2020: 3)

No employee was paid more than £60,000.

No PCC members were paid any remuneration for their services as PCC members. There were transactions with PCC members or those closely connected with them as follows:

Expenses: Under diocese guidelines, parish bodies paid work expenses of the three clergy PCC members, totalling £1,107 (2020: £1,327). The main expenses were travel, phone rental and broadband access, computer running costs, resource materials (e.g. books), training courses and occasional entertainment/hospitality. In addition, the PCC paid certain clergy housing costs (mainly council tax, water rates) totalling £4,618 (2020: £5,583), again under normal Church of England practice.

NOTE 9 - FIXED ASSETS

NOTE 9 - FIXED ASSETS
Gross
Net Book
Book Value
Depreciation
Value
£
£
£
Furnishings and equipment
At 1 January 2021
Additions
Depreciation charge in year (Note 3)
At 31 December 2021		 73,094
(69,945)
3,149
1,260
1,260
(1,669)
(1,669)
73,435
(70,695)
2,740

See Note 1 for assets not included in the accounts, and depreciation policies.

The PCC has a beneficial interest in the Holy Trinity church site and vicarage (legal title is held by the diocese). We have not valued this land because covenants require the diocese and PCC to use this land only for the church and vicarage, and there is no prospect of any other use or of the PCC realising any value from it. Valuation would be costly and of no benefit to readers of the accounts.

15

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 10 - DEBTORS, PREPAYMENTS AND ACCRUED INCOME

NOTE 10 - DEBTORS, PREPAYMENTS AND ACCRUED INCOME
2021
2020
£
£
Other debtors
Prepayments of future year expenses
Accrued income (income tax refunds due on donations in year)
Total		 47
259
4,600
8,982
8,827
8,479
13,474
17,720

NOTE 11 - INVESTMENTS

Listed investments
At 1 January 2021
Revalued - market value
At 31 December 2021		 Market
Value
Cost
£
£
162,496
120,000
25,890
188,386
120,000

NOTE 12 - CREDITORS

2021
2020
£
£
Creditors due within one year
Creditors for goods and services
Accrued expenses (2021 costs not ascertained at year-end)		 1,208
660
4,656
17,485
5,864
18,145

NOTE 13 - RESTRICTED AND DESIGNATED FUNDS

The following table includes restricted funds with over £2,000 balance at 31 December 2021, or with 2021 income of over £4,000.

2021 income of over £4,000.
Balance at Fund Fund Transfers Balance at
Major restricted funds 1 Jan 2021 Income Outgoings 31 Dec 2021
£ £ £ £ £
Central PCC: Arnold Bequest 0 9,350 (9,350) 0 0
(Note 14)
St Mary's: Building Fund 78,279 24,484 (2,970) 0 99,793
St Mary's: Building Tithe (Note 4) 1,753 2,540 (2,234) 0 2,059
St Mary's: Pot of Grace 0 6,250 0 0 6,250
St Mary's: Wriggle & Roll 2,782 0 (226) 0 2,556
Holy Trinity: Building Fund 5,165 480 0 0 5,645
Holy Trinity: Music Fund 3,078 540 (112) (1,260) 2,246
Christ the Lord: Children 2,229 0 (40) 0 2,189
Christ the Lord: Lighting & windows 5,658 12,700 (17,082) 0 1,276
Christ the Lord: Parish Nurse 2,589 10,822 (6,305) 0 7,106

Fund assets were entirely cash and accrued gift aid

16

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 13 - RESTRICTED AND DESIGNATED FUNDS (continued)

St Mary's: The Building Fund was built up for church redevelopment (Note 6). 10% of donations are tithed (Note 4). The Wriggle and Roll fund is the successor to the Waddlers toddler group, but limited to younger children, and the Messy Church fund supports Messy Church, an informal service for families. Both were suspended due to the coronavirus restrictions but re-started in September 2021. In 2022 both income and expenditure will increase.

St Mary's: The Pot of Grace fund is designed to allow the Church to support individuals in unforeseen special needs of various knds. Prior to 2021 it was a designated fund with income from an allocation of the Church's annual tithes. In the course of the year it received a restricted gift of £6,250 which will be used over the coming years

Holy Trinity: The Building Fund has been built up over a number of years, mainly by allocating legacies and large gifts. It is for major repairs and renewals. This will be used in 2022 as part funding for roof repairs. The Music Fund receives regular donations to support the music in worship services, by providing hymnbooks and audio-visual equipment

Christ the Lord: The Children's Fund is used to support children's activities.

Christ the Lord: Following the 2018 Quinquennial Review, funds were raised to replace lighting and windows. in the church. Grants and donations of £38,980 were received between 2018 and 2021, and work has been carried out at a cost of £37,704 to date.

Christ the Lord: The Parish Nurse fund pays for the salary of Juliette Williams together with additional costs of providing a parish nursing service such as training courses, annual Parish Nurse Coordination membership, and any medical equipment required.

Balance at Fund Fund Transfers Balance at Balance at
Major designated funds 1 Jan 2021 Income Outgoings 31 Dec 2021
£ £ £ £ £
St Mary's: Ballard Legacy 7,641 0 0 0 7,641

The balance sheet also includes designated funds of £11,104 (2020: £11,280). These are funds earmarked for specific purposes by the trustees, rather than by donors.

The bulk of this relates to a legacy of £10,500 received by St Mary's Church during 2017, which has been set aside to cover additional items not included in the major building works. During 2018, this fund paid for the notice board. £7,641 remains at 31 December 2021.

All receipts from The Gate Coffee Shop have been designated by the trustees to providing all supplies and equipment needed to run the coffee shop.

17

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 14 - ARNOLD BEQUEST

The Arnold Bequest is a trust, controlled by the diocese, to further the religious and other charitable work of the Church of England in our parish, primarily by paying the rector's stipend and related employment costs, and secondarily by paying for other clergy or authorised lay workers in the parish, or maintaining the fabric of church buildings in the parish. Each year the diocese pays us the trust income for the previous year, which is currently used to fund part of the parish's contribution to the diocese, since the diocese pays the rector's stipend (see Note 5).

The funds of the Arnold Bequest trust are held for the benefit of the original parish of St Mary's, Southgate. The PCC have requested that the capital of the Arnold Bequest should be split between the new parishes of South Crawley and Furnace Green St Andrew, although this will need to be approved by the diocese, as trustees of the Arnold Bequest, and the Charity Commission. Since 2019, the Arnold Bequest paid the trust income directly to each parish.

Income received in 2021 was £9,350 (2020: £12,912).

NOTE 15 - FUTURE COMMITMENTS AND POST BALANCE SHEET EVENTS

Commitments under £5,000 are not noted.

Materials for the refurbishment of St Mary's kitchen were on order at the year end. The total cost of the work is expected to be £6,500.

NOTE 16 - INDIVIDUAL CHURCH KEY FIGURES (UNRESTRICTED FUNDS)

Uncommitted reserves are unrestricted funds at the year end that are not represented by fixed assets or designated funds, and so are a measure of liquidity.

Running costs are unrestricted fund expenses other than capital expenditure on building works and depreciation on furniture and equipment over £500. The "running cost surplus" is the unrestricted fund income less running costs, and indicates the extent to which normal giving is sufficient to meet normal running costs.

Uncommitted
Uncommitted
Running
Reserves
Reserves in
cost surplus/
months of
(deficit)
£
runningcosts
£
St Mary's
Holy Trinity
Christ the Lord
Central PCC
Parish as a whole
Parish as a whole 2020		 96,527
13.7
5,676
27,495
9.0
3,763
5,191
3.0
978
105,902
11.9
(7,038)
235,115
18.9
3,379
210,815
17.4
6,238

18

PCC of South Crawley 2021 Financial Review and Financial Statements

NOTE 17 - ANALYSIS OF 2020 STATEMENT OF FINANCIAL ACTIVITIES

The Statement of Financial Activities shows the 2020 comparatives in a single column. The analysis of these comparatives into unrestricted and restricted funds is as set out below.

Unrestricted
Restricted
Funds
Funds
Total
INCOME FROM:
Donations and legacies
Church activities
Other fund-raising activities
Investments
Total incoming resources
EXPENDITURE ON:
Raising funds
Church activities
Other
Total resources used
Gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
Net movement on funds
Balances brought forward at 1 January 2020
Balances carried forward at 31 December 2020		 £
£
£
146,391
52,883
199,274
1,429
340
1,769
4,038
100
4,138
162
0
162
152,020
53,323
205,343
838
0
838
144,888
25,174
170,062
4,440
0
4,440
150,166
25,174
175,340
33,739
0
33,739
35,593
28,149
63,742
0
35,593
28,149
63,742
189,827
77,768
267,595
225,420
105,917
331,337

19