Accounts
of the
Parochial Church Council All Saints New Haw
FOR THE YEAR ENDED 31 DECEMBER 2020
Annual Report of the Parochial Church Council for Year Ended 31[st] December 2020 Administrative Information
All Saints’ Church is situated on Woodham Lane (near the M25 motorway bridge) in New Haw. It is part of the Diocese of Guildford within the Church of England. There is a mail box at All Saints’ Church Halls, Weybourne Way, New Haw, Addlestone, Surrey, KT15 3DH and mail specifically for the Incumbent is sent to The Vicarage, 149 Woodham Lane, New Haw, Addlestone, Surrey, KT15 3NJ.
The Parochial Church Council (PCC) is a charity which is registered with the Charities Commission (No. 1138027).
Due to government and Church of England guidance, the APCM due to take place in April 2020 was cancelled and the PCC members elected in 2019 remained in post until an APCM was held online on 18[th] October 2020. The PCC members who have served during 2020 were as follows:
| Incumbent: | Revd Andy K Reid | ChairAppointed 20thMay 2019 |
|---|---|---|
| OLM: | Revd Jenny Phillips | |
| Assistant Minister: | Revd Mark Oliver | |
| Curate: | Revd Phil Barlow | Appointed Jul 2020 |
| Youth Worker: | Katy Thomas | Retired 31stJuly 2020 |
| Youth, Children & Families Minister: | Bethany Wood | Appointed 21stAug 2020 |
| Churchwardens: | Linda Salt | Vice-Chairman |
| Derek Malcolm | Due to retire in 2021 |
|
| Representatives on the | Karen Murphy | Retired Oct 2020 |
| Deanery Synod until April 2023 | Claire Bater | Due to retire in 2023 |
| Howard Barlow | Due to retire in 2023 | |
| Derek Malcolm | Due to retire in 2023 | |
| Elected Members | Chloe McCarthy | Retired Jan 2020 |
| Katy Thomas | Retired 31stJuly 2020 |
|
| Anne Sharp | Retired Oct 2020 |
|
| Pat Lemon | Retired Oct 2020 |
|
| Christina Ashdown | Due to retire in 2021 |
|
| Pam Bridger | Due to retire in 2021 |
|
| Alison Mayger | SecretaryDue to retire in 2021 |
|
| Jennifer Pratt | Due to retire in 2021 |
|
| June Knight | Due to retire in 2022 |
|
| Howard Barlow | Due to retire in 2023 | |
| Pavel Bartak | Due to retire in 2023 | |
| Maggie Guilfoyle | Due to retire in 2023 | |
| Tina Hookham | Due to retire in 2023 | |
| Illana Normington-Hill | Due to retire in 2023 | |
| Kirsten Sharples | TreasurerDue to retire in 2023 |
|
| Sarah Webb | Due to retire in 2023 |
Structure, Governance and Management
The method of appointment of PCC members is set out in the Church of England Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
https://www.churchofengland.org/about/policy-and-thinking/church-representation-rules/churchrepresentation-rules-online-introduction
Objectives and Activities
All Saints’ PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. All Saints’ PCC also has maintenance responsibilities for the Church, the halls complex and the youth and community building “Bosco’s” at 96 Woodham Lane (next door to the Church premises).
Achievements and Performance
There are 103 (2019 102) members on the Church Electoral Roll for 2020. Of this number, 87 (2019 84) are resident in the parish and 16 (2019 18) live outside the parish. The average weekly attendance in 2020 was not recorded due to the pandemic (2019 81). Services continued weekly throughout the year and were held via an online platform when restrictions dictated.
Review of the year
During the year, six (2019 seven), PCC meetings were held.
The APCM which would have been held in April 2020 was delayed due to the pandemic and held on 18[th] October via a digital platform.
Vicar’s Report
What a year 2020 was! It took us all by surprise and most, if not all of our plans for the year were scuppered by the Covid-19 pandemic. The year started nervously and tentatively as we had uncovered a significant hole in our finances that could not be ignored. We had spent the last couple of months of 2019 thinking and planning how we were going to go to work on our finances to start to try to lift ourselves out of the hole. But just a few short weeks before the APCM was due to take place we went into lockdown and suddenly our church services were pre-recorded online services that people could follow at home on their laptop/Mac/phone. Instantly we lost our weekly church offering taken up in the offering plate (c£900/month) and with the closure of our halls to everyone except a slimmed down Grove nursery, we also lost a significant part of our income from hall bookings (normally about £38k per year). With an already difficult financial situation ahead of us, I think many of us felt pretty pessimistic about the impact Covid-19 was going to have on us as a church. The Diocese asked us to send them a forecast of our expected losses, and when we completed them, I remember thinking, “This does not look very hopeful at all!” In our most positive projection, we calculated that the money was going to run out by March 2021. Urgent remedial action was needed.
We had already paired down our outgoings to what we considered to be the bare minimum before this pandemic hit. So, we found ourselves having to make some deeper, more painful cuts. We have always believed that providing a good youth and children’s programme of events and activities is going to be key to the growth, health and survival of All Saints Church. To cut those
activities completely would be to give up on the notion of building and growing the church for the future. However, we identified that by changing how we offered our Kids and Youth programmes we could save several thousand pounds a year by employing ONE person full time, rather than two people part-time to carry out the roles. Our Children’s worker position was on a one-year contract due to end at the end of August 2020, but our Youth worker position was a permanent employed position. In order to move from two part-time to one full-time employee, we would have to make the Youth Worker position redundant, and not renew the Children’s worker role when it came to an end. This was a difficult and painful decision to make, but it was made so much easier when Katy Thomas (our part-time Youth worker) who as part of our PCC discussions told us, “I believe that this is the right decision.”
Sadly, that meant that we had to make Katy’s role redundant, and Katy chose not to apply for the new role of Youth, Children and Families Minister. On a positive note Bethany Wood, our Children’s Worker, did apply for the new role and was appointed to become our Youth, Children and Families Minister.
I would like to express a huge thank you to Katy Thomas for all that she gave and did to serve the All Saints’ Church Family and our local community. I cannot express enough, my gratitude and appreciation to Katy for her faith, dedication, commitment and support during my first year and a bit here at All Saints’. We were very sad to see her leave, but she spoke to me about having a sense that God was saying to her that it was time to move on to fresh fields. I was delighted to find that Katy has found a new rewarding position that not only utilises her accumulated knowledge and understanding of youth work, but one that will also grow her further in that area. We thank God for you Katy and pray that you continue to know God’s blessing for the future, wherever He leads you.
Thank You:
I would also like to express heartfelt thanks to all those who have continued to work alongside me to help make things happen over this most difficult of years…
To Derek Malcolm and Linda Salt , our churchwardens, who have continued to serve us all, diligently and sacrificially. Derek in particular who was due to step down as Churchwarden last year, but agreed to stay on until this year’s APCM. And Linda, who at the start of the first lockdown continued to serve, despite the sad and unexpected loss of her Mum due to natural causes. Linda too was due to step down as Warden at the end of this year but has agreed to stay on for an additional year to support our new Warden and us as a church.
To Kirsten Sharples , our wonderful, gifted, loving, and diligent Treasurer who has had to do SO much more work in terms of revising budgets and forecasts in this last year, liaising with the Diocese and keeping us all informed of exactly where we are at with our finances. Thank you Kirsten. It is wonderful to have a treasurer who carries out their role using their deep and living faith alongside their practical accounting and financial management skills. You are such a blessing to us.
To the Core Ministry Team ( Rev Jenny Phillips, Rev Mark Oliver, Rev Phil Barlow, Katy Thomas, Bethany Wood and our administrator Michelle Fenn ) it has been a joy and a delight to have each and every one of you working alongside me to serve our church family
and the local community. This past year has seen us come together and bond closely with one another in the face of adversity and I give thanks to God for the gift of each and every one of you and the contributions you have brought and made to the life of our church family. I would like to express my heartfelt appreciation to you all for the energy, passion, drive and enthusiasm you have demonstrated, and the commitment you have shown to ensuring that we continue to pursue God, grow in faith and love one another over the past difficult year. As a team you have given me courage, strength, encouragement, love and support to keep going during some very difficult times, and I will be forever grateful to God for placing you alongside me at this time.
Finally, and not surprisingly, I would like to give thanks and praise to God for His great goodness to us. 2020 has been a very difficult year, and as with many churches we have struggled to adapt to new ways of worshipping and gathering as the body of Christ. And yet, though our struggles we have seen God’s hand at work, we have heard his voice speaking as we have, in our weakness, looked to him to lead and guide us. We have been forced to ask questions about our faith and worship that I hope will prove fruitful for the future. I thank God also for his generous provision for us also. Watching our financial position change over the year has a source of encouragement to me that if we keep looking to God, He will keep working in and through us to build Hs church here. The fact that the money did not run out in November 2020, and the fact that we now have a financial plan in place that gives us some hope for the future. I also thank God for the precious time that we have had during Morning Prayers via Zoom over the last year. All of us who have been a part of that have heard God speaking to us and been encouraged and grown in our knowledge, faith and understanding of who God is and His never-changing, passionate love for us.
Looking Ahead:
Looking ahead to the coming year(s) we have some significant challenges to face and overcome. We are in the process of selling 16 Hartland Close in order to release some capital that will enable us to keep going financially for another couple of years. This is not a solution to our financial problems, but simply a “sticking plaster” that will buy us some time to grow and develop as a church, in the hope that we come to a place of greater financial security and spiritual maturity.
Our first priority is to build the church up again to get back to where we were before the pandemic stuck. To regain confidence in gathering together to worship once again, and then , from there to seek to grow in faith, numbers and in our faith and trust in God.
To bring All Saints to a position of strength and confidence as a church, will take all of us to play a part. Everything that we have is a gift from God, time, money, gifts and abilities. Our focus this next year must be one where we all seek to find our place and role in the life of the church, not just being weekly consumers but to be servants to one another and our local community - giving our time, energy and money to help grow and develop this church into vibrant hub where people know that God is living and working among us, and pouring out His love to the community around us. This is not about working harder, but rather it is about following our passions and using our God-given gifts to glorify and serve him.
In 2019’s Vicar’s report I wrote, “We all have a role to play here. In my view everyone, regardless of who they are, has a role to play somewhere in the life of this church. Some will be more visible than others but we all have something to contribute to the life and worship of this church family. We are facing some challenging times and circumstances, and if we are to come through this looking healthy and strong, we cannot afford to carry passengers for any great length of time. …1 Corinthians 12 makes it clear that we should all be playing our part in the life of the body to glorify God.” The pandemic caused most of us to retreat into our homes to shield, and the result was an almost complete collapse of church family member volunteering and involvement in making things happen. We have managed to hold on to a few willing volunteers to assist occasionally with prayers and bible readings, but even that was proving more and more difficult as people were uncomfortable about appearing online or on video. Now, as we look ahead to 2021/22, it is my hope and prayer that each and every member will once again seek to find a role or position within the church family, one where they can use their God-given gifts in His service and help build up the church for the future.
Please don’t wait to be asked! We ALL need to step up now to play our part in helping to develop and grow this church. If we are to attract new people, and if we are to be regarded as a church that is relevant, alive and a place where people know that they can meet God, then we are going to have to do somethings differently. “If we always do what we’ve always done, we’ll always get what we always got!” We need to identify what are the key things that we need to keep at the centre of what we do. (I would suggest that these are worshipping God, praying and listening to God, studying His word and growing in our knowledge and understanding of who He is and what He is like, and sharing and encouraging one another with the things God is doing among us). If we keep these things central to what we do, and we sincerely and earnestly pursue Him with all of our heart, soul, mind and strength, I believe that we have nothing to worry about for the future. God will lead us and provide everything we need. All we need to do is focus on simply glorifying Him in everything we do. I do hope you will join us in that exciting journey of discovery.
Occasional Services:
Baptisms 0
Marriages 0
Funerals 5
God bless,
Andy
Treasurer’s Report
2020 has certainly been an extraordinary year. We started the year in a precarious financial position, with cash reserves of £57,866 and a budgeted deficit of £50,128. That meant we were facing our Parish being in poverty at the end of the year, with potentially not enough money in the bank to pay our monthly bills going in to 2021. It meant that we were expecting, in an average month, to be spending £4,200 more than we got paid.
The plan was to hit the ground running in January, building on the clear communication of the need for change, along with an intense review of income streams and expenses. This we did and then, in March, we began the journey through the Covid-19 global pandemic.
The Halls, which usually generate a third of our annual income from hall hires, were closed from the end of March until the summer and then again for a month in the late Autumn. Many of our regular hall hirers were not able to continue their activities during lockdowns, although some outdoor exercise groups were able to continue in the garden and the nursery has been open throughout for children of key workers. Consequently, our income from hall hire was significantly lower than expected, meaning that the Parish could be facing poverty much sooner than the end of the year. Income from hall hires was £25,868 in 2020 (2019 £41,463) against the expected income from Hall hire of £41,700 for the year. A significant knock to an already challenging predicament!
We had to take action and it was with heavy hearts that we took the decision to place some of our employees on furlough in April and, as a result, we received £6,490 in grants during the year from the Government’s Coronavirus Job Retention Scheme.
We saw incredible generosity through income from donors. The work we had done in 2019 on developing digital platforms for giving certainly came in useful and we were able to further develop them this year. People donated £15,571 more to our Parish in 2020 than they had in 2019.
In addition to Hall Hire and income from donors, other income, which you can see in detail in the accounts (note 2) of £37,863 was received in the year (2019 £57,785).
In total then, income for the year was £130,896 (2019 £151,646) against budgeted income of £130,093. It is astounding how generosity filled the substantial hole in our income forged by the impact of the pandemic. As I listened to the Diocese of Guildford’s ‘Transforming Generosity’ podcasts in October, it was a joy to reflect on how the Holy Spirit has moved amongst us this year. I found the podcasts uplifting in dark times and they are still available on the website to listen to.
- https://soundcloud.com/cofeguildford/sets/transforming generosity
Now we will take a look at our expenses. Our largest expense is our Parish Share. In 2020 it was 44% of all the expenses for the Parish (2019 39%). Our full Parish Share for the year was £73,676 (2019 £70,263). Based on reports on the financial impact of Covid-19 that we submitted to the Diocese of Guildford during the year, we were given a credit of £9,263 against 2020, reducing the full Parish Share for the year to £64,413. If you wish to know more about what Parish Share is, this link will take you to the Diocese of Guildford website, where there is a short video on the subject; https://www.cofeguildford.org.uk/about/governance/parish-procedures-policies-and-regulations/parish-share
The second largest expense for the Parish is employment costs. For 2020 the total cost of employment was £48,854 (2019 £49,663). There were six employees during the year: Halls Facilities Manager, Hall Cleaner, Church Cleaner, Church Administrator, Youth Worker and Children & Families Worker. All six of these employees worked part-time. In April, we took the difficult decision to make the part-time Youth Worker redundant and instead create a new full-time Youth, Children & Families Minister role. The Youth Worker role became redundant in July and the Children & Families Worker was on a fixed term one year contract ending in August. Recruitment to the new full-time role was successful with the position being taken up in August.
Other expenses, which you can see in detail in the accounts (note 2), were £30,790 for the year (2019 £53,093). A considerable variance against the expected other expenses of £68,924 for the year. That means we spent £38,134 less than we expected to in 2020. That wasn’t all savings though! Some costs went down in line with reduced activities and the Halls being closed but we had to think very carefully about what we could afford as we faced poverty and more difficult decisions were taken to delay some building maintenance projects which had been planned to take place during the year. The projects we just couldn’t afford to pay for in 2020 were maintenance to the flat at 16 Hartland Close to repair windows (cost estimate £3,000), maintenance to the church building brickwork (cost estimate £2,300) and maintenance to the vicarage (cost estimate £1,200).
In total then, our expenses for the year were £143,089 (2019 £173,019) against expected expenses for the year of £180,221.
With total income being £130,896 and total expenses of £143,089, the net deficit for the year was £12,193.
In conclusion, at the beginning of 2021, the Finance Committee expected our focus to be on how to change things quickly during the year so that the predicted cashflows no longer showed us running out of cash by the end of the year. We did what we could to steer through a challenging year. The verse for the year 2020 really came into its own; Trust in the Lord with all your heart, and lean not on your own understanding; in all your ways acknowledge Him, and He shall direct your paths. Proverbs 3:5-6
We pressed into our faith and at the end of the year, despite what we thought we could foresee, the glory of God shone through the generosity of the people in our Parish. There is still much work to do but we are excited to continue to live out our faith together and we look forward to 2021 sharing God’s love with our new verse for the year; Dear friends, let us love one another, for love comes from God. Everyone who loves has been born of God and knows God. 1 John 4:7
At the end of 2020 we have cash reserves of £45,673 and a budgeted deficit for the year 2021 of £45,211. We plan to sell the flat at 16 Hartland Close during the forthcoming year, which we hope will bring net sale proceeds of around £200,000. This absolutely does not sort out our precarious financial position. If we are able to sell the flat and things continue as they were pre-Covid, we will be right back here facing poverty again in 3-5 years’ time.
Why are we facing poverty? It is because we have less income than we have expenses and we have had for some years, nor can we foresee how a turnaround will happen for some years to come, because we cannot predict any new streams of income. Income from donations comes from 54
households, with 15 of those households giving 60% of the total income from donors in 2020. In February 2020, we identified 67 roles, or jobs if you like, which all need to be carried out by volunteers in our church. The workers are few and they are stretched very thin.
I believe the way forward is to grow together in faith and listen to God as we come out of this terrible pandemic and to do that, each one of us, with our focus on Jesus, for His glory and to show His love by being generous with what we have. Let go and let God.
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All Saints Church Mew Haw- 1138027 Statement of Assets and Liabilities (by lundl As at: 31 Decembei 2020 Ptevious balance Bance Cash at bank aThd in hand E2016- clai,¥ noats-A$¥et Genera fA).00 60.00 60.00 E3030: bar1h.AI1Ct (5werluNI 39.15 43.15 6c 39.15 15 E3070: CAF BaA¢¢. Aet Al Churches Trt 1.L¥N).00 WKarsisClary ReStrled fijnd WEDDING ANO FUNEFi4L FEES PKTrT pcc Youth Mwk Desnaled CFL45UTABLE GMTr DeS¥al COLLECMONS (3Mer¥l 150.IJO DEs¥a 337.110 3,134.76 603.40 6d 10.00 6b UTrresbYted 8.946.80 11.122 73 9,956.80 14347.89 E3071: CAF GoldAcwJrt. Amet Genera 8.700.44 7TrJ.44 E3080.. Boomcrcdit VrMon- A¥¥et Genera 27.000.00 42.000.00 27,.00 42,tw. E3090: OewhAcctyJnt. A*%t cnera luNI 17.04 1.015.48 17.04 101&48 Cash Jl banlr and ITh hand 45,T13A3 58,466.52 Credrtors.. Amounts lalling due In one year F3010.' tkpoJits- Li&bilty Genera lUj UTred 100 00 600 00 6e I.00 Credftors: Amounts lalllno dve ln one year I.00 6fy).00 fjrand Total 45.673.43 57,866.52 Pagel 2
All Saints Church New How- 1138027 Balance Sheet detailed Asat 311120 A•at 31M212019 Currentas¥et¥ E20Tr aal.$F1)als 60.CI) .00 E3030.. Flowe baTrkltra5h 39. 43.15 E3070.. CAFAollTr1 9.956. 8.700.44 27.000.O) 17. 15Tr17.89 E3071 CGOA¢Count E3080.. 8DDmQedLkwDD 42m).00 1.015.48 E3090.. TIknknOèpDlI Account Txal CuNen¢ asseis 45.773.43 58.466.52 Liibilrtie• F30(t tS 100 (0 &noo Tolal Liablies 100_00 0.00 A55•t 5Utplu5 (dvfiGitJ 45.673.43 S7.6.52 Resere$ (Dellcitliodaie lot startingbanCeS 112.151091 51.866.52 121.372. 79233.90 Txal ReseNes 45.673.43 57.866.52 Repre9ented by Funds Unio%lriGtfjd 44,631. 41.57 iooo.c S3.5.7$ 4.1.73 ).00 RestyK¢ed Endowrr 45.673_43 51.866.52 Pagel 3
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, NEW HAW
Notes to the Financial Statements for the year ended 31 December 2020
- ACCOUNTING POLICIES These accounts are prepared on a receipts and payments basis in keeping with the procedures set out in “The Charities Act 2011 and the PCC”, 4[th] edition, 2013.
2. FINANCIAL REVIEW - OVERALL POSITION
The Treasurer and members of the Finance Sub-committee of the PCC report that we have a deficit this year of £12,193 (2019 £21,372). The total receipts amount to £130,896 (2019 £151,646) and the total payments were £143,089 (2019 £173,018). Bank and deposit balances brought forward at the beginning of the year were £57,866 (2019 £79,238); decreasing them by the deficit, these balances carried forward as at 31[st] December 2020 totalled £45,673. More details can be found on pages 2 and 3: The Statement of Assets and Liabilities and the Balance Sheet.
The PCC Reserves Policy is to maintain a cash reserves balance of £52k for 2021. In light of the cash reserves at the end of 2020 being £45,673 and the budget for 2021 being a £45k deficit for the year, in February 2021, the following actions were proposed and approved by the PCC:
a) Reduce Parish Share payments
To reduce Parish Share payments to £1,000 per month (full monthly amount due is £6,140), starting in January 2021. This means that £5,140 which should be paid each month will be held back until cash reserves are sufficient to allow release. This has been discussed with and agreed by the Deputy Diocesan Secretary.
- b) Sell the flat at 16 Hartland Close
To sell the flat at 16 Hartland Close with estimated net sale proceeds of around £200,000. When sale proceeds have been received in the bank, the amount of Parish Share held back will be paid over to the Diocese and then monthly Parish Share will be paid in full going forward, as long as cash reserves are sufficient to maintain the baseline. The 5 year cashflow forecast indicates that cash reserves would be at baseline level at the end of 2024.
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INCOME
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£68,132 was received from planned giving, donations, gift aid and loose collections. This was £15,571 more than 2019.
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Other voluntary incoming resources of £10,989 include grants received of £9,990 (2019 £13,881) and a £1,000 legacy.
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Activities for generating funds of £39,171 include: £25,868 (2019 £41,463) from hall lettings; £7,651 (2019 £6,500) from Shared Access for a mobile phone mast on church property; £2,672 from Claire’s Café and the church magazine; £1,383 from events and activities (2019 £8,159); £742 from funeral fees (2019 £3,310); £615 youth, children & families activities (2019 £6,293); £240 charitable collections and refunds
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£12,603 (2019 £13,725) was collected in rent and bank deposit interest.
Page | 4
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EXPENSE
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Donations to charities in the year were £5,002 (2019 £8,215). We again honoured our commitment to giving away 10% of our income from regular giving to our mission partners, which this year were Christian Aid, MedAir, Christians Against Poverty, The Turning Point Trust, Eikon and Solar Aid for Africa. We also held special collections at the Christmas services for MedAir.
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Activities directly related to the work of the church cost £127,895 and include: Parish Share of £62,443; Employment costs of £42,076 (2019 £43,011); Utilities - that’s gas, electricity, water and insurance of £8,777 (2019 £8,381); Church running costs being altar supplies, music rights, ministry training, refreshments, books, funeral costs, vicarage upkeep, curate accommodation, incumbent expenses and (exceptionally for this year) PPE of £5,722 (2019 £8,495); Site upkeep – that’s grass cutting, window cleaning, PAT testing, fire equipment and maintenance, pest control, small repairs, refuse and oak processionary moth treatment of £4,839 (2019 £6,790); Maintenance and running costs for the flat at 16 Hartland Close of £3,718 (2019 £709) as we unexpectedly had to replace the boiler when it broke down in March; Youth, children & families work costs of £320 (2019 £4,376 the variance reflects the reduced activity levels due to the pandemic in 2020).
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Costs of generating funds of £370 include: costs for concert and quiz of £220; consumables for Claire’s Café of £150 (2019 £669).
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Church management and administration costs of £9,820 include: Administration costs of £6,778 (2019 £6,652); copier and computer costs of £2,062 (2019 £2,858); Stationery, gifts and bank charges of £980 (2019 £5,659 included exceptional costs of interregnum).
3. PARISH SHARE
Our full Parish Share for the year was £73,676 (2019 £70,263). Based on reports on the financial impact of Covid-19 that we submitted to the Diocese of Guildford during the year, we were given a credit of £9,263 against 2020 (£2,449 of the credit is to be realised in 2021), reducing the full Parish Share for the year to £64,413. If you wish to know more about what Parish Share is, this link will take you to the Diocese of Guildford website, where there is a - - short video on the subject; https://www.cofeguildford.org.uk/about/governance/parish procedures policies-and-regulations/parish-share
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RESERVES POLICY
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It is the PCC Policy to maintain a balance which equates to four months’ unrestricted payments, such that the church can be sustained in the absence of any sources of income, or if an emergency should arise. It is also the PCC Policy to maintain for the coming year sufficient funds (either restricted or unrestricted) to carry out expected maintenance or short-term requirements of the church property (and in particular to meet any repairs required on change of tenant at 16HC.) In 2020 this policy was reviewed and, given that cash reserves had dipped below the policy requirement, some research was undertaken by the Churchwardens into generally accepted practice within the Church of England, and the findings were that broadly a reserve of three months’ unrestricted payments is acceptable.
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In order not to allow reserves to reduce further, the monthly Parish Share payments have been reduced until the flat at 16 Hartland Close can be sold and the cash reserves replenished.
5. INVESTMENT FIXED ASSETS
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A property at 16 Hartland Close was purchased in March 2011. Extra to this, the Church has beneficial ownership of the other halls and church buildings, which include Bosco’s. The PCC plan to sell the property at 16 Hartland Close during 2021.
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CURRENT ASSETS
RESTRICTED FUNDS
£150 which were held in the Vicar’s Discretionary Fund in 2019 during the period of interregnum are now held by the vicar as advised by this funds’ donor, the Chertsey Combined Charities.
DESIGNATED FUNDS
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a. Wedding and funeral fees not PCC: This represents the portion of the fees collected on behalf of either the Diocese or the retired minister receiving fees. No fees were due to either at the year end, having been paid over during the year.
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b. Charitable giving collections: £10 represents funds received in 2020 as part of the Christmas collection for MedAir, where funds were paid over to MedAir in January 2021. The cash collections taken over the Christmas services did not clear into the bank until January 2021, when the total of £120 collected was paid over to MedAir.
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c. The PCC maintained a separate designated fund for the Church Flowers. This is not a restricted fund within the meaning of the Charities Act. Pam Bridger holds £39.15 for the flower fund (2019 £43.15).
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d. Youth Mission: In August 2019 a £6k grant was received from the Bishop of Guildford Communities Fund and this was drawn down against the employment costs of the Children & Families Worker during 2019, with the balance of £3,135 being further drawn down in 2020.
LIABILITIES
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e. Deposits: One social hire deposit of £100 was held at the end of 2020. Last year, there were six social hire deposits of £100 each.
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PAYMENTS TO PCC MEMBERS: The PCC reimburses the expenses of the clergy and lay ministers and members of the PCC. There are no other disclosable transactions in respect of PCC members, persons closely connected with them or other related persons.
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GUARANTEES: The church provided a guarantee of £750 to a local charity “Runnymede CAB Rentstart” as a rental deposit guarantee for a homeless person seeking accommodation. Unless the person defaults on payments or damages the property, there is no charge to PCC funds. “Runnymede CAB Rentstart” ceased to operate in 2019.
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ALL SAINTS, NEW HAW ACCOUNTING POLICIES
The financial statements have been prepared under the Charities Act 2011 and in accordance with Church Accounting Regulations 2006, together with applicable accounting standards and the Charities SORP 2005. The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.
1. FUNDS
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General funds represent the funds of the PCC which are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC.
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Restricted Funds are those funds that must be spent on restricted purposes. There are no Endowment Funds.
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The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include Church groups that owe their main affiliation to another body, nor those that are informal gatherings of Church members.
2. INCOMING RESOURCES
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Collections are recognised when received by or on behalf of the PCC. Planned Giving receivable under Gift Aid is recognised only when received.
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Income Tax recoverable on Gift Aid donations is recognised when the donation is recognised.
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Grants and Legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its receipt by the PCC is reasonably certain.
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Funds raised by Jumble Sales, Fayres and similar events are accounted for gross.
3. OTHER INCOME
- Rental income from the letting of Church premises and Investment Property is recognised when the letting occurs.
4. INCOME FROM INVESTMENTS
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Interest entitlements and tax recoverable from this are accounted for as they accrue.
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Interest earned on amounts held in the Triodos Deposit Account is allocated between funds in proportion to the amount of each fund held in that account.
5. RESOURCES USED
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Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
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The Diocesan Parish Share is accounted for when paid. Any Parish Share unpaid at 31 December is not provided for in these financial statements as there is no legal or constructive obligation for this to be paid. See note 1.
6. CURRENT ASSETS
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Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as Debtors. Amounts that may prove uncollectable are deducted first.
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Short-term deposits include cash held in the PCC account at CAF Bank.
The Accounts were prepared and presented by Kirsten Sharples, Treasurer, All Saints New Haw, 8[th] March 2020.
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