Parochial Church Council of United Parish of St Andrew's- Chinnor. St Mary's- Sydenham. St Peter & St Paul- Aston Rowant and Nativity ofthe Blessed Virgin Mary- Crowell Annual Report and Financial Ststements for the year ended 31 December 2021
Contents Page Lègal and Administration Annual Report of the Parochlal Church Council
5 Independent Examinerfs Report Statement of Financial Activit*s Balance Sheet ststement of Cash Flows Notes forming part of the financial statements l(k17
Parochial Church Council of Unlted Par15h of St Andrevs - Chlnnor, Sl Mary's - Sydenham, St Peter & St Paul - Aston Rowant and Natlvlty of the Blessed Virgln Mary - Crowell 31 December 2021 Legal and Administration Parochial Church Council The Trust88s. members of the PCC who have 8eried at any time from 1 January 2021 until date this report was approved. arE: Rector: Revd Dr. Jacky 88IT Retlred Clergy Re¢d Joan Deval, Rev'd Dr. Brlan Grttffths and Rev'd Des Foote Llcencod Lay Mlnl8t•r Margaret Poole Churchwardens: Chinnor. Pat Haywood, Robert Pegg Sydenham: FM)na Kerynack, Roy Harrison Aston Rowant.. Richar(l Boarder. Jeremy lcO¢k Crowell.. Maggs Warnian. Andy Waman Represontatlve on Deanery Synod: Lauretta Milligan. Andrea Oughton. Margaret Poolo Electod Membor•". Sue Ashdown, David DeV81. Gra Gbbs. Jackie Griffith8, Gilly Hanison, Marf( Humphrey, Tricia PrescotL Adele StanGllffe. Sue Wn'ght Mark Prescott- PCC Secretary, Mithael Da Val - Treasurar C04)ptod Momborn: Address: St Andrew's Church Church Road Chinnor Oxon OX39 4PG 8ankers: CAF Bank Ltd 25 KirKJs Hill Avenue Kings Hill West MallirvJ Kent ME 19 Lloyds Bank plc 13 Commath8t Tham• OX9 2BN Invegtment Managers: CCLA Inveskn&tt Management Llmited The CBF Church of England Funds 80 CheapsKle London EC3V 6DZ Independent Examlnar Salty Russ-silgby FCGA, BA {Hons) Charlty reg18tratlon number. 1142316
Parochial Church Councll of Unlled Parfsh of St Andrews- Chlnnor, St Mary's - Sydenham, St Peter & St Paul - Aston Rowant and Nativity of the Blessed Wirgin Mary - Crowell 31 December 2021 Annual Report of the Parochlal Church Council (PCC) The members of the PCC submtl their annual report and financial ststements for the year ended 31 December 2021. The PCC has adopted the provisions of the Charities Statement of Recommended Practi (SORP) (FRS 102) issued by the ChaTty Commkssion in pparing the annual report and financial statements of the Padsh aTrJ compty with the Church Accountlng Regulations 2006 and the Charltles Act 2011. More detailed infomation about all aspeds of the lrfe of the Parish is included in the Rectorfs Report for the Annual Parochial Church Meeting (APCM). Background The PCC regSslered with the Charity Commisslon on 8 June 2011 under the name The Parochial Church Council of the Ecclesiastical Parish of St Andrews Chinnor. The PCC has the responsibility of co-operating with the Rector in promoting in the ecdesiastical Parish, the whole mission of the Church, pastoral. evangelistic, social, and ecumenical. It also has Maintenan responsibilities for the thurthes of st Andrew's- Chinnor, St Mary's- Sydenham, St Peter & St Paul - Aston Rowant and Nativity of the Blessed Vlrgin Mary - Crowell. Membershlp of the PCC Membérs of the PCC ar8 erther ex-officio or elected by the Annual Paroch1 Church Meeting in accordance wrth Ihe Churth Representstvjn Rules. Structure The PCC operates through committees, whlch meet bel the full meetings of the PCC as necessary. Parf8hloner8 There are 127 parlshioners on the Church Electoral Roll. Revlew of thè year The fvll PCC met four Ilmes during ts year. wlth an average atte[Klan of 85 %. In betsyeen meetings of the full PCC, meetings were hekl at each of the four churches to discuss local matters.
Parochlal Church Council of United Parlsh of St Andrews - Chlnnor, St Mary's - Sydenham. St Peter & St Paul - Aston Royrdnt and Natfvlty of the Blessed Virgln Mary - Crowell 31 December 2021 FlnanGe revlew of the year Financial statements are shown on pa3es 7 to 9 and incfude Ststement of Financral Actwities {SOFAI for year ended 31 Dember 2021, Balance Sheet of 31 Dec8mter 21 and Statement of Cash Fbws for year ended 31 Dmbor 2021. AnpanyIn9 notes are shNn Lm page5 101017. Statement of Finanual Activities {SOFAI on page 7 shTh¥8 and Expendiiure for 2(r21 separated b8 UnStrICted Funds, Restri¢ted Funds and Er¥JtMntt Funds. The comrositK)ns ofthe Funds * individual lin8s of income and expendrture are ¢cmented M b8hN. Unrestricted Funds consists of General Fund, Desbanated FabrK and FxiIrtS Funcl, arKI Deslgnated Fixed Tangible As¥els Fund. Total incc¥n6 for 2021 wa8 £102,675 compar&J to £95,238 in 2020. The £7.437 increase in income mainty reflected £3,414 Increase in splfIC donatNJns and £4,534 increase in churth fees. Gwen the impact of the Govid 19 pandem lockd1n Feriods and restricticffts throughout 2021. t)n reducing Sunday s8vvice8 and attendance levels, the PCC is gralelul thg congregats'ons r8sptsn by mainlainirg 8l•vard8hlp giving and collections in 2021 at £77,023 clo80 to £79,693 reIVed In 2020. Unrestricted Funds are responsible fot payiw most of the different type5 of exF4ThJiture shthvn In the SOFA. Total expenditure for 2021 vras £118,310 cx)mpared to £116,712 for 2020 The mwn rease5 for the £1,598 increase in expenditure We £5,502 reductKJn for Mini8try actNities offset by £5,813 irmase for building running costs and £1,480 inciea8e in thurchyard ¢osts. UnrestrSct&d Funds pays the Parish Share, whth for 21f21 was £67.980 the same nnt ftjr 2020. Hcwevw in ordar to limit the c88h ouffiow for unrestred Furnls In 2021, £1.176 of the £67,980 was W by the Deanery cffl thall of the United Parish. The £1,176 due to the Deanery will be pa in the first haw of 2022. Unr08tActed Funds had net ¢JafiC £15.635 for 2021, was bome by a £5.274 rwjuctbn of&neral Fund lo £24,726, a £3,209 reductKin of Designated Fabrt and FacilrtEs Fund to nil v81ue and a £7,152 rgJuct#)n of Cesdn?ted Fixed Tangible Assets Fund to £135.819. Genera Fund 18 the Parish's main working capital to cover perKéic fluctuation$ beh¥6en operating income and costs. Two months of cperating costs is Wety ¢onsidered the level of working caprtal a Parish mialty requires. Two monlhs operirg costs Is &]ufva19nl lo approxvnalety £20,0(IJ. Thefore. gven the General Fund is onty £24,T26. PCC consthrs th8 net dar. for 2022 #hould b• IwnitoLI to no morè than £4,726 beftye adding the dewxk4tN)n Increasing fvndraiwng 8ctfvitie8 arKI aclk)n8 to r•#uce cwatir•3 costs are beirKJ ccryidered by the Par18h to move from annual net deficts to annual net Surpluses. Churches are considering FrndS of thè Church interest groups to gain financial suppjrt frcfft thal MUnitIes. Friends of Sl AThJrew's Chuich, Chlnnor has been established as a charity and people from the Ic¢al communrty have slart&J tojTrn as members. PCC aims to inlrcJuce aFval days for paying grant8 to charities in the UK and overseas. Re$lTicled Fund$ inc(Jne 8nd expenditure $lThin in Statement of Financ1 Activities reffl the varied aCtrtIeS for nty-0 r8slri¢led funds that are detailed in Note 18 p4e 16. Total incclne for 2021 was £111,626, which mainly rellecled generou5 donations and associated gffji aid irrnme tax re0vèrab am¢JJnting 10 £49.455 fof Aston Row8nt Fabric Fund arKI £28,413 for Chinnor Fabric Fund. In addith?n, a legacy from the kgte Marie Elizabeth Amy Powell wa6 to Sl Mary's, Sydenham as £10,000 for Fabric and ChurGhyard Fund and £15,000 for General FurKI. The PCC is grateful for the quick wponse from congwatK)ns in giving donations and a6scKith grft aid income lax recoverable amounting to £685 to the Parish Mwine Support Fund. Restricted Funds total eXPditr• for 2021 w06 £57,871, wtth mainty reflected high expenditure for Tepalttng tho extemal fbric of Sl P•ler & St Paul, Aston the bell tU4ver for St Andre415. chinr. Future fabric work for the churches will have to te funded by esting restred fabrt¢ fund5, Slf appeals and fundraising aclivitth. Ffterlds of the Church interest grwps, as referTed to above. could become major funders for fabnc w(xk. Pemianent Endowment FurKls are the Benton and EL8E Pullen Bquests. The FuThYs are represented by units in Ihe Church of England Investment Fund and the imiestment net gain sh(n in SOFA for 2021 reflects the annual nel unrealised investment gains of £12,3 and £2, resFthdy. Closing inve5tmeth values as of 31 December 2021 amInted to £104.355. Th8 invèstments provide regular incrjne as divid¢nds during the year. For 2021 Ihe Investrrit income wss £2.652, thereby addin9 £2,600 to Chinnor FabriG Fund •KI L52 to 8ydenf¥n Ghurchyar(l Fund.
Parochlal Church Counc51 of Untted Parbh of St Andrew's- Chlnnor, St Mary's - Sydenham, St Peter & St Paul - Aston Rowant and Nativity of the Blessed Wirgln Mary . CrOVlI 31 December 2021 The Statement of Cash FiS for the year erKI 31 D&anber 2021 C p•3e 9 shthvs an overall increase of £50,950 cash in the year reflgcting the net cash inflow frcffl atl cp8rating aetiwties for unrestriCj and reStrted funds of £48,258 plus £2,692 investment Ire. The arn1 of 12sh fvNJs hekj in hand, bank deposits and Curn1 aGcounts of 31 December 2021 w&s £169.084 compared to £118,134 at 31 DMt 2020. The PCC considers that rt can cctin as a 9owig Car fmm a financial pwsreCti to enable the United Pansh to continue in the longer term with rts full rar#Je of seNices for the ttffimuniti'es. Independènt Examlner A rosdution prcposing Salty Rl$iL%bY be as iJ9p8ndont etsminer to the PCC will be placed befo the Annual Paro¢hial Church Meeliro. ststernont of Trustées. Rasponslbllftles for tho year •nd•d 31 DeCemr 2021 Charity law r4uires the Trustee¥ i.e. membw8 of the PCC. to prepare 0)Unts for each financial year which gNe a true and fair view of the slate of affaiTS of the PCC and of the sUS or deficit of the PCC for th* pericd. In preparing Iho8é LOunts, the Trustees are rtyuired to: select $urtabk pdicl8s aTrJ appty them (Thi8tentty, make judgements and estimates that are Tea8onable prudent state whether appIable aeeounting standards and statements of recommended PfaGtits have been follchved. subject lo any departUf8S disclosed and explained in the fintmal statements,. and prepare the accounts on the goino<ortem baS unless it is inappropriate lo presume thot the Trust will cy)ntinue in operatn81 existence. The Tru8tee8 are responslble for keeping proper aKounts'rvJ records %¥fiich di8¢108e with rea80nablg accuracy at any lime thè firwnel po811 ol the PCC and lo enab them to ensure that the AccoJnts ecmpty wrth the Charrties Act 2011 {Ihe 2011 Actl. They are also responSle fty safeguarding the assets of the PCC and hence for taking reasonable steps for the preVentn and detec#n of fraLKI and other irwulartties. This r¢port was aN)roved by the PCC on 21 March 2022 8ign&J ¢)n its bohalf by.. Rev'd Dr. Jacty Barr Ghalrman
Parochlal Chu Councll of Unlted Parish of St Andre$ - Chlnnor, St Mary'$- Sydenham, St Peter & St Paul - Aston Rowant and Nativlty of the Blessed Vlrgln Mary - Crowell 31 December 2021 I report on the accounts of the Paroch1 Church for thè year end1 31 D&xmbw 2021. R68Pèetlvo rn8pon8lbllltl•• of th• PCC and oxamln The members of Ihe Parochial Church Council are restthsible for the preparation of accounts for each finan¢sal year which gives a true and f'r view of the state of affairs of the Parochial Church Council and of the surplus or d&f1t of the Par(Khial Church Council for that per. In preparirKJ IlThe accounts. the monber5 of the Parochid Church Council a requi1 to". se1 suitable &XJunting pclicies and tIrn consistenty. m8ke judgements and estimates that are reasonable and pruden( slate whether applicabK8 counting standards and stateme1 of reC(Mejed practice have Ln followed, suty'ecl to any departu disck)sed and expkqin•J in the fin¥1 ststts., arbj prepare the accounts on the going-concern basis unbss it r& Inwropriats to Presumo that the Parochtal chUh Council will Continue in olat)nal existence. The m•nber8 of the Perh94 Church c11 are Te8rM$th for keeplro prrw acnI1Thg recordg whh disclose wrth reasonable accuracy al any time tha financid pM)sitb)n of t1 P8rc¢hkil Church and to enable them lo ensure that the arUnts cc4mpty wth the Church ACCntI Regulths 2{ and the Charilies Act 2011. They are also responsible for safeguarding the assets of the Parcchial Church cour41 and hence for taking reasonable $tep$ for the prevention and detection of fraud and other irregularitK. The Parcchial Church Council considers Ihal an audit 58 not iequired for this perK¥J undei seclKM 144(2) of Iho Ctsribes Act 20111ts 2011 Act) arKI thal an Indépendent examinatw is needed. 11 18 tho examinèrf$ 8pIbIlitY to.. examSne the ¥counts In accordance wlth the Church Plcwntlw ReQUt 20C6 arKI (under &tn 145 of the 2011 Act}. foll¢)w procedure8 laKI drylvn in thè Gerw81 Dlrthm g1¥ by tho Charity Commi6sK)ner8 {under 88Ction 145151{b} of the 2011 Adl.. 61ate whether partlar mattern vjme to my attth. 8081• of Indop•ndfjnt examlnorf8 8t•temont My examination was carried cwt in accordarce wllh General giv by th8 Charity CcrfnmissK)nern and the Church Guidance, 2¢Xfj editlon. An exanination indth a rew'ew of ts accounlir¥J rwds kept by the PCC and comparison of the ¥counts presented wlth ttw records. It also IUde¥ con8ideration of any unusual it3 or disclosures in the accounts and seeking expknalN)ns frtyn YC as members of the PCC con¢eming any 8u¢h matters. The proeedures undertaken do not provth all the evJwKe that ¥)uhJ be required in an audrt, and consequenuy I do not express an audit opinin on the view given by the rnnts. Ind•pgndwt •xamlnof• 8tat•m•nt In connection with my examination, r)0 mth has (rrfne to my attentKn'. 1. which gNe8 me wonable cause lo believe that in any materlal re5Pt requirements.. lo keep aCcou1j re¢ord$ in cOrd#e wth ts Chwch ACCntIng Regulath)n8 21)J6 ar 130 of the 2011 Act.. and to pr¢p¥e COUnts whKh aCCd wlh the accounb.ng recixds arbj to compty with the enti requIents of tho 2011 P£t have not been met or 2. to whlch. in my cpin1¢, attenlA)n shrAld be drawn in c¥der to enJbe a prry)er under3tsnding of the aDxunts to be rea IW[ fl 20LI ndent Examiner
Parochlal Church Councll of Unlted Parlsh of St Andrews - Chinnor, St Mary's - Sydenham. St Peter & St Paul - Aston Rowant and Nativity of tho Blessed Wirgin Mary - Crowell 31 December 2021 Statement of Flnandal Artlvltles {SOFA} for the year ended 31 December 2021 Notes Unrestricted Restricted Endowment Funds Funds Funds Total Funds 2021 Tot•1 Funds 2020 Income Stewardship givin8 Colleciions and other donations Fundraising & trading Speclflc donations Legacy Chinnor Church Hèll Rents Church Fees Investment income Investment net gains Total Income 71,004 6,019 2,531 4.914 76,312 6,019 3.858 78,606 25,0 3.647 14,942 6,2 6,190 11,967 7,433 2,692 2,774 13,119 13,119 5,700 13,119 227,420 142,407 73,575 6,118 1,291 24,384 1.327 73.692 25.LKN) 3.647 6,2 11,967 2,652 13 102.675 111,626 Expendlture Parish sha for Diocese Chlnnor Church Hall The Ministry Annual Missions and charitable donations Upkeep of Servlces Administration Building running costs Churchyards & car parks Miscellaneous Depreciation 67.980 67,980 2.450 2,079 1.275 67,980 5,584 7,S81 377 2,450 2,079 1,275 2,073 10.401 26,545 2.073 11,086 77,488 3.171 1,427 7,152 5,851 8,837 42.126 1,848 1,472 7,152 io 50,943 1,691 827 li 12 7.152 Tolal Expendliure 118.310 57.871 176.181 148,808 Net Idefidtl I surplu5 115,6351 53.755 13,119 51.239 16.4011 Fund balances •t l J4Thuary 18 176.180 1Th),350 91,236 367.766 374.167 Fund balan at 31 December 18119 I.545 154.105 104,355 419.005 367,766 All above result5 are derlved from contlnulng actlvltle& All galns and losses recogn15ed In the year are Included above. The attompanyin8 notes on pa8es 10 to 17 are an inte8ral part of these financial statements
Parochlal Church Council of Unlted Parlsh of St Andrews - Chlnnor, St Mary's - Sydonham, St Petsr & St Paul - Aston Rowant and Nativity of the Blessed Virgln Mary - Crowell 31 Docember 2021 Balance Sheet 31 Dember 2021 2021 2020 Flxed assets Tanglble assets Investments 12 13 135,819 104,355 142,971 91,236 240,174 234,207 Current assets Debtors Short term deposits Cash at bank and In hand Chinnor Church Hall Cash at bank & In hand 14 15 16 15.274 51.151 106.012 11,921 17.915 48.477 58.933 10,724 184,358 136,049 CY¢dlioTs: amounts falllng due wlthln one year 17 {5.527) 12,4901 Net *)Jrr•nt assets 178,831 133,559 Net assets 419,005 367,766 Funds Unrestrlcted General Designated Flxed Tangible Assets Designated Fabric and Facilities 18119 18119 18119 24,n6 135,819 30.tsjo 142,971 3,209 Total Unrestileted If4J,545 176,180 Ristrlrted 18119 154,105 10),350 Permanent Endowment 18119 104,355 91,236 Total funds 419,IX15 367,766 The accompanying notes on pages 10 to 17 are an integral part ofthese financial statsments. The Annual Report and Flnancial Statements for the year ended 31 December 2021 were approved and authorised for issue by the Parochi I Church Council on 21 March 2022 and signed on their behalf by: Mlchael De Val Treasurer
Parochial Church Council of United Parlsh of St Andrews - Chlnnor, St Mary's - Sydenham, st Peter & St Paul - Aston Rowant and Nativity of tho Blessed Virgin Mary - Crow811 31 December 2021 Statement of Cash Flows for the year ended 31 Dember 2021 2021 2020 lal NEf CASH INFLOW I IOUTFLOW) FROM OPERATING ACTNMES (see {b)I Investment income Capital plant and equipment for churches INCREASE I (DECREASE) OF CASH IN THE YEAR 48.258 2,692 13,5341 2,774 14161 1,176 50,950 Ibl Reconcillatlon of net Intt*me I lexpendlturej lorthe year to net cash Infiow I louffiow) from operatln8 actlvltles 2021 Net surplus / Ideficitl Less.. Investment intome Less.. Investment gains Add.. Depreclation charges Decrease I Ilncreasel in Debtors Increase / IDecreasel In Creditor5 51,239 12,6921 113,1191 7,152 2,641 3,037 16,4011 12,7741 15,7001 7,152 4,986 7971 Net $h Inflow I loutllowl from operntlnc •rtl¥ltles 48,258 3.534 Icl Recondll•tlon of lfitrease I Idecreasel of $h In the yoarto movement In net cash funds 2021 2020 Increase / (Decrease) of cash IrTr the year {see (all 50,950 11,1761 Net Cash fund5 at l January 118,134 119,310 Net Cash funds at 31 December 169,084 118,134
Paroehial Church Council of Unltod Parlsh of StAndres- Chlnnor, St Mary's - Sydenham, st Peter & St Paul - Aston Rowant and Nativity of the Blessed Vlrgln Mary - cro11 31 December 2021 Accounting Pollcles 1.1 Accounting conventlon The Statements have been produwj under the historical o)st convention 8xcept for Ihe valuation of investment assets, whith are shown at market value. The financial ststements have been prepared in accordance with tre Church Accounting Regulations 2006 together wilh applICab accounts'ng standards and the Charttles SORP. Fund$ General funds represent the funds of tre church that are not subject to any restrictions regarding thelr use and are available for application on the general purposes of the PCC. Designated funds comprise of unrestrided fvrKJs that have b88n set ashl8 by Board of Trustees for particular purposes. The aim and use of each do$gnated furKI bs Set out in the not to the fmanclal Slatements. Rèstrict1 funds are funds which are to be used in accordan¢e wrth speryfic restrictions Imposed by donors or whith have been raised by the church for parts'ajlar purposes. Pemianent endowments represent capstal that must be kept pernianently by the PCC. These include.. Benton Baquest, a pemianent endowment, which probides income to be used for the rna1ntenan of St. Andrew5 church and churchyard, and for any Sufplus income to be appli&J at the dlscretion of tha PCC. and th8 Elsie Pullen Bequest, a pemanent endowment, which provid08 income that has to be 8018ty for the maintenanrA of Sydenham churchyard. 1.3 Coverage The accounts include all transactions, assets and liabilities for whith the PCC is responsible in law. They do include the Chinnor Church Hall bLrt do not include the account8 of church groups that owe their main affiliation to another body, nor those that a informal gathenngs of church members. 1.4 Income Voluntary Income and Capllal Sourc•8 Collection8 are re¢ognis•J when reIved by or on behalf of the PCC. Planned giving receivable under covenant or gift aid 15 recognis&Y only when received. Income Tax recoverable on cOvantS or grft aid donaknons is reccgnised ffien the income Is recognised. Gronts and l•gacies to the PCC are aKounted for as 800n as the PCC is notified of its legal entitlement and there is certainty of the amount due. Funds r8i8ed by fetes, garden parties or similar evants are accourrtod ft)r gross. Sale of guide books and parish magazines from the church bookstsll are accounted for gross. Other Ordlnary Incom8 Dividends and interest are a(rounted for llen receNab. Tax recoverable on suth inGome is recogni8ed in the samg acco{ting year. io
Parochlal Church Councll of United Parlsh of St Andre9- Chinnor. St Mary's - Sydenham, st Peter & St Paul - Aston Rowant and Nativity of the Blessed Virgin Mary - Crowell 31 December 2021 1.6 Expendllure AII 8XP8nditur8 Is accounted for on an accruals basis and has b88n dassified under headings that aggregate all costs relateA to the category. 1.6 Inveslrnents Investments are stated at market value on the balance sh88t dats. The SOFA indud8S th8 realiwj gains or losses that are recognised when investments are sold and Ihe unrealised gains or losses that are accounted for on revaluation of wivestments at 31st Decemtw. 1.7 Grants Grants and donations are accounted for when paKI over. or when awarded, rf that award create8 8 blnding obligation on the PCC. 1.8 Flxed Assets Consecrated Land and Bulldlngs and Moveablo Church Fuml8hlng• Consecrated and beneficed property is exclud from accounts by s.96 (2) (a) of the Charities Act 1993. No value is placed on moveable church fumishings hekl by the churchwardens on special trust for the PCC and which require a faculty for disposal, Sin the PCC considers this to be inalienable property. All expendlture incuThed during the year on consecratsd or benefice buildings and moveable church fumishings, whether maintenance or improvemert is written off as expenditure on the SOFA separately disclosed. Uncons•crated land and bulldlngs The nsured Val of the buikllng's element of an uncon8ecrated property h depreclated on a Straht-I1ne basls over 50 years. Capltal plant and equlpment for the churcheg Captsl plant and equipment frjr the thurches is depreciated on a $traight4ine basis over ten years. Other Flxtures, Flttlngs and Offlce Equlpment Other fixtures, ffttings and office equpment used withln the church prwnises is deprnciated on a strnight-line basls ov8r four yearyJ. 1.9 Current Atr Amounts owirKJ to the PCC at 31st December in respect of *acies, fees, income tax recoverable, rents or other inc(Mne are shown as debtor5. less provision for amounts that may prove uncollectable. Short4erm deposts indude cash rId M dep)sit erther wth tr CBF Church of Erlaj Fund or an approv1 bank. 1.10 Current Llabllltles Llabllltles ¢[81St of mISsn ccfflmttments and liabilities owed to any third party. li
parhla1 Church Councll of Unlted Parlsh of St Andres - Chinnor, St Mary's - Sydenham. St Peter & St Paul - Aston Rowant and Nalivity of the Blessed Vlryln Mary - Crowell 31 December 2021 l. Stewardshlp lfvlnt Ufire5tr1rted Restrfct¢d End?ent Totsl Funds Total Funds 2021 2020 Stewardshlp giving Income tsx recoverable 56.59) 14.414 71,(J)4 56,590 19,722 76.312 58,300 15,275 73.575 5,308 5,308 Fundratsln8 & Tradlng Unrutrlrted Restrlcted Endowment Total Funds Total Funds Z021 2020 SLKial acti¥ltles, Fetes & Markets Bookstall 2.521 io 2.531 1,327 3,848 io 3.858 1,225 66 1,291 1.327 4. Spetlfic Donatlo Unrestrfcted R•SIrf Endowment Total Funds Total Funds 2021 2020 StAndres Glft Dav Mlchael Holland for rent of curate house General Fund Chinnor Sound System Fund Chinnor Fabric Fund Chinnor Discretionary Fund Sydenham Fabric Fund Aston Rowant Fabric Fund Aston Rowant General Fund Aston Rowant Churchyard Fund Crowell Fabric Fund Crowell General Fund Parish Magazine Support Fund Education, Youth & Chlld Fund 1,500 4,080 1.5C#) 6,064 24,404 1.179 821 44,628 24,404 1,179 821 44,628 12,167 2,095 896 710 896 710 579 425 73,692 S79 425 78,606 4,914 24,384 5. Rents unre$trf Reslrlcted Endowment Total Funds Total Funds 2021 2020 Sydenham School Room Sydenham School House Land at Aston Rowant and Crowell l(K) 6,010 i] 6,010 90 6,200 ICK) 90 6,190 6.20) 12
Parochlal Church Council of United Parish of St AndreS - Chinnor, St Mary's- Sydenham, St Petsr & St Paul - Aston Rowant and Nativity of the Blessed Vlrgln Mary - Crowell 31 December 2021 6. Investment incorne Unrestrfrted Resirfrted Endowment Total Funds Totsl Funds 2021 2020 Deposit interest Benton bequest Investment dividend Elsie Pullen beguest Investment divldend 40 213 2.511 52 52 50 2.652 2,692 2,774 7. The Mlnlstry Unrestricted Reslrlrted Endowmthrt Total Fund5 Total Fund5 2021 2020 Rectorfs expen$e5 Assistant clergy expenses Curate's expenses and housing 1,319 760 1,319 2,109 991 4,481 7,581 2.079 2,079 8. Upkeep of Ser¥l¢es UnreslYl¢ted Restrkted Endowment Total Funds Totsl Funds 2021 2020 Altar requisites Service books & muslc Organ & piano tuning Organist fees 395 638 395 638 410 637 360 360 160 2,073 2,073 5,851 9. Admlnlstratlon Unrestrlcted Restrkted Endowment Total Funds Total Fund5 2021 2020 Administrator Copying & printin8 Security system Stationery and software Telephone and internet 4,244 3,654 264 1.532 707 iojoi 4.244 4,339 264 1,532 707 11086 2.912 4,6S8 179 499 589 8,837 13
Parochlal Church Councll of United Parish of St Andrews - Chinnor, St Mary's - Sydenham, St Peter & St Paul - Aston Rowant and Nallvlty of the Blessed Vtrgln Mary - Crowell 31 December 2021 10. Bullding runnlng costs Unrestrlcted Restr1 Endowment Total Funds 2021 Total Funds 2020 Bullding malntenan¢e Energy & water Insurances Sydenham School House Chinnor Fabric Fund Sydenham Fabrlc Fund Aston Rowant Fabric Fund 1.919 10,383 11.323 2.920 3,419 10,383 11,323 2,920 25,417 2,802 21,224 77,488 2,215 7,393 11,591 477 5,052 14.168 1,230 25.417 2.802 21,224 26.545 11. MISlI?neOuS Unrestrkt¢d RestTlrt¢d EThdowment Totsl Funds Total Funds 2021 2020 Reinsplred Fund Education Youth & Chlld Fund Copyrl8ht licenses & subscrtptlons Sundries Bank char8es 175 164 25 997 iii 1,472 827 827 292 218 292 218 1,427 827 12. Flxed Tan8lble Assets Sthoot Room Sydenharn School House Sydenham St. Andre$ Agrleuftural C*pltal Churth Hall land wlth pl•nt and Aston R¢>want equipment and Crowell Total Gross Valuatlon at l January 2021 Additions at 31 December 2021 90,562 51.390 2,21X) 25,132 259,284 90.562 51,39) 2.2(K) 25.132 259,284 Deprqc1311on at l January 2021 Char8e for year at31 December 2021 43,464 I,gii 45.275 24,667 1.028 25,695 43,197 4,985 116,313 2,513 7.152 7,498 123,465 44.997 Net Book Values at31 December 2021 at 31 December 2020 45.287 47, 25,695 26.723 45.c3 46,PJ)3 2,200 2.2C 17,634 135,819 20.147 142,971 14
Parochlal Church Council of United Parlsh of St Andrews- Chlnnor, St Mary's - Sydenham, St Peter & St Paul - Aston Rowant and Natlvity of the Blessed Virgin Mary - Crowell 31 December 2021 112. FNed TanBible A55ets contlnuedl The gross valuations of the buildings are based upon values for insurante purposes, as they are considered to be a fair estimate of the current value of the properties. Depreciation is charged at 2% per year on the buildings and IO% per year on the Capital plant and equipment tnstalled in the churches. The agricultural land ha5 been valued on the basis of a PA Income yield and has not been depreciated. 13. Investments Balance al l January 2021 Unrealised galns ¢ revaluatlon Balance at 31 December 2021 Benton Bequest Elsie Pullen Bequest 89,454 1,782 91,236 12,863 256 13,119 102,317 2.038 104,355 The Investments consisted of units of the Central Board of Finance Church of England Investment Fund- Income shares that are held by the DioCen Trustees (Oxford) Limtted on behalf of the PCC. 14. Debto UnTe51rfLted Endowment Total 2021 Total 2020 Income tax recoverable PAYE due from HMRC VAT recoverable Insurances pre-paid Accounts receivable 8,302 854 4,593 705 820 15,274 8,302 854 4,593 705 820 15,274 16,004 1,002 705 204 17,915 15. Short Terni Depos5ts Unrestrkted Restrlrted Endowrnent Total 2021 Total 2020 CAF Dep051t CCLA C8F Church of England Virgin Money Deposit 10,158 40,992 10.158 40,992 10,105 38,371 51,151 51,151 48,477 16. Cash at Bank and in Hand unrestrIrt Restricted Endowment Total 2021 Total 2020 CAF Current Account Lloyds Current Account Cash in Hand 71,443 34,262 307 106,012 71,443 34.262 307 106,012 54.O)5 921 4,007 58,933 15
Parochlal Church Councll of United Parish of St Andrevls - Chinnor, St Mary's - Sydenham, St Petèr & Sl Paul - Aston Rowdnt and Natfvity of the Blessed Vlrgln Mary - Crowell 31 December 2021 17. Credltor5: Arnounts f¥Nln8 due wtthln one yèar Unrestslcted End¢)wment Total 2021 Total 2020 Aetounts payable Deanery Sundry credltors 2,875 1,176 1,476 5,527 2.875 1.176 1,476 5,527 2.490 2.490 l& Mov•ment on Fund$ 8•l*K• kncorn Expthdllw• N•t surplus In¥estsnent I Id•ficttl Bal¢t 31 Januwv 20 2021 Unre#rlded Fund&. General Designated Flxed Tar8lble Assets Designated Fabric and Facilltles Sub Total 30,Cm 102,675 142.971 3,2LTr3 1107,9491 17.1521 3,2Tr3 118 310 15,2741 17,1521 I3,23 24,726 135,819 102.675 160,545 R•strfrted Fund%. Aston Rowant Churchyard Aston Rowant Fabrlc Aston Rowant General Chlnnor Church Hall Chlnnor Dlscretlonary Chlnnor Churches Go Wlld ChlnnoT Churchyard Chlnnor Sound System Chlnnor Fabric Chinnor Flower Chlnnor a)olr Chlnnor Or83n Restoration Crowell Fundrain8 Crowell Fabrlc Crowell General Sydenham Chtsrthyard Sydenham Fabri¢ Sydenham Fabrlc & Chwchy¥d Sydenham General Education, Youth & Chlld REinspirÈd Parish m48aTre Support Sub Total 6.693 9,878 6.362 10,724 11.5761 121,2241 16801 28,231 6.013 38.109 6,362 11.921 4,937 741 49,455 3,647 L204 12,4501 IL2751 1,197 1711 741 11151 {i.SC#Jl 2,996 1,50) 29.654 28,413 2.982 11,so)I 125,4171 32,650 2,982 75 6.572 164 2,982 139 749 13,333 iO.WJ IS, 23 1,353 6.572 164 50 52 11,8911 io.c( 15,[ 14021 15.224 911 iO.CA)) 15.C(L) 425 118021 425 L353 1827) ICKI.3XI 111,626 57.8711 53.755 154,105 8enton Bequest E15ie Pullen Bequest SubTotal 89,454 1.782 91.236 12.863 256 13.119 102,317 2,038 104.355 T¢Jtal Fun 367.7t6 214,301 1176.1811 38.120 13.119 419.005 16
Parochial Church Council of United Parish of St Andrews - Chlnnor, St Mary's . Sydenham, St Peter & St Paul - Aston Rowant and Nativity of tho Blessed Virgin Mary - Crow011 31 December 2021 19. Analysls of Funds as represented by Net Assets Unrestrlrted ikggnated Restrirted Pernpnent General Fund Funds Funds Endowments Total 2021 Totsl 2020 Fixed tanglble assets Investments Net current assets 135.819 135,819 142,971 104,355 91,236 178,831 133,559 104,355 24.726 .105 24.726 135,819 ,105 Its1,355 419,005 367,766 17