PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Background
The Parochial Church Council (PCC) of Christ Church, Surbiton Hill with Emmanuel, Tolworth has the responsibility of co-operating with the parochial clergy staff in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church premises at Christ Church and Emmanuel.
Membership
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. The following were the members of the PCC at the end of the year:
| Christ Church representatives | Emmanuel representatives | |
|---|---|---|
| Chairman: | John Shepherd | Bart Erlebach |
| Voting members: | Sara Animashaun | Sue Gould |
| Aneal Appadoo | Amanda Kresinska | |
| Emmanuel Baikie | John Newell | |
| Jon Barks | Cara Rodger | |
| Jess Dunn | Colin Rodger | |
| Rob Dunn | Steve Walden | |
| Mojgan Maramba | Joanne Walpole | |
| Ian Metcalfe | Andy Whelan | |
| Dermot O'Brien | Yvonne Wilkinson | |
| Gof Vosper | ||
| Sue Watson | ||
| Andy Young | ||
| Catherine Young | ||
| In attendance | Paola Leverick | Chris Bruce |
| Emma Purkess | Jen Manhire | |
| Steve Weston |
Organisation
The two churches within the parish operate largely independently of each other and the PCC has approved the maintenance of separate financial records and separate treasurers for each church. These combined accounts are produced in order to comply with the requirements of Section 132 of the Charities Act 2011 and the Church Accounting Regulations 2006.
Meetings
The PCC holds two full meetings each year, one before and one after the APCM. Further meetings each year are held at each end of the parish, intended primarily for those members most associated with one or other church. Separate reports detailing the proceedings at these meetings are presented at the APCM.
Review of the year
Separate reports encompassing the major activities of each church during the year are presented at the APCM. These will include separate summary financial accounts and treasurers' reports.
Signed on behalf of the PCC
The Revd J Shepherd 28 March 2022
INDEPENDENT EXAMINER'S REPORT TO THE PCC OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
I report on the accounts of the PCC for the year ended 31 December 2021, comprising the Statement of Financial Activities, Balance Sheet and Notes.
Respective responsibilities of trustees and independent examiner
The members of the PCC consider that an audit is not required under section 144(2) of the Charities Act 2011 ("the 2011 Act") and that an independent examination is needed.
It is my responsibility to examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down under the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act, and to state whether particular matters have come to my attention.
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 PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the members of the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
Independent examiner's statement
In connection with my examination, no matters have come to my attention:
-
(1) which give me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the 2011 Act; or
-
to prepare accounts which accord with the accounting records have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts
Ian Gardiner April 2022
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021
| Note Incoming Resources Incoming resources from donors 2(a) Other voluntary incoming resources 2(b) Income from charitable and ancillary trading 2(c) Income from investments 2(d) Total Incoming Resources Resources Used Grants 3(a) Activities directly relating to work of church 3(b) Fund-raising and publicity 3(c) Church management and administration 3(d) Total Resources Used Net Incoming Resources Balances brought forward at 1 January 2021 Increase in valuation of land and buildings Transfers between funds Balances Carried Forward at 31 December 2021 |
Unrestricted Restricted Total Funds Total Funds Funds Funds 2021 2020 £ £ £ £ 265,124 56,176 321,300 378,424 1,833 21,387 23,220 6,337 4,725 0 4,725 5,912 32 0 32 129 271,714 77,563 349,277 390,802 22,529 45,009 67,538 63,558 191,820 125,282 317,102 203,530 1,614 0 1,614 972 47,745 0 47,745 40,406 263,708 170,291 433,999 308,466 8,006 (92,728) (84,722) 82,336 427,873 266,580 694,453 601,531 5,804 0 5,804 10,586 (28,533) 28,533 0 0 413,150 202,385 615,535 694,453 |
|---|---|
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
BALANCE SHEET AS AT 31 DECEMBER 2021
| Note Fixed Assets Tangible fixed assets 4 Current Assets Debtors 6 Short term deposits Cash at bank and in hand Liabilities: Amounts Falling Due Within One Year 7 Net Current Assets Net Assets Funds Unrestricted 5 Restricted 5 |
2021 2020 £ £ 347,239 341,435 4,069 27,098 86,217 45,559 193,446 311,321 283,732 383,978 (15,436) (30,960) 268,296 353,018 615,535 694,453 413,150 427,873 202,385 266,580 615,535 694,453 |
|---|---|
Approved by the Parochial Church Council on 28 March 2022 and signed on its behalf by:
The Revd J Shepherd
Notes 1 to 7 form part of these accounts
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
1. Accounting Policies
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2015.
The financial statements have been prepared under the historical cost convention and on an accruals basis.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
Consecrated and beneficed property is excluded from the financial statements in accordance with Section 10(2)(a) and (c) of the Charities Act 2011.
No depreciation is provided on freehold land and buildings. Instead, such assets are revalued by the PCC on an annual basis, and the change in the valuation in each year is included in the Statement of Financial Activities.
No value is placed on moveable church furnishings, which are held by the churchwardens on special trust for the PCC and which require a faculty for disposal, since the PCC considers this to be inalienable property.
All expenditure incurred during any year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off in the year. All individual items of equipment with a purchase price of £5,000 or less are written off in the year of acquisition.
No value has been attributed in these accounts to intangible income, being the value of donated assistance that the PCC would otherwise have had to purchase, as, in the view of the PCC, this is not readily quantifiable.
| 2. Incoming Resources (a) Incoming resources from donors Planned giving: Gift Aid donations Income tax recoverable Other planned giving Collections (open plate) at all services Gift days Sundry donations (b) Other voluntary incoming resources Donations, appeals and other income Legacies (c) Income from charitable and ancillary trading Church and hall lettings Fees (d) Income from investments Dividends and interest including reclaimed tax Total Incoming Resources |
Unrestricted Total Funds Total Funds Funds Restricted 2021 2020 £ £ £ £ 206,785 10,770 217,555 284,238 44,681 7,685 52,366 63,207 10,987 0 10,987 10,559 2,671 0 2,671 2,201 0 37,721 37,721 17,969 0 0 0 250 265,124 56,176 321,300 378,424 833 21,387 22,220 6,337 1,000 0 1,000 0 1,833 21,387 23,220 6,337 3,869 0 3,869 4,560 856 0 856 1,352 4,725 0 4,725 5,912 32 0 32 129 32 0 32 129 271,714 77,563 349,277 390,802 |
|---|---|
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
| 3. Resources Used | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Total Funds | |
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| (a) Grants | ||||
| Missionary and charitable giving | 21,279 | 45,009 | 66,288 | 61,308 |
| Christ Church & Grand Avenue Schools | 1,250 | 0 | 1,250 | 2,250 |
| 22,529 | 45,009 | 67,538 | 63,558 | |
| (b) Activities directly relating to the work of the church Ministry: diocesan pledge 148,300 Ministry: clergy expenses 896 Ministry: curate house running expenses/repairs 1,495 Church running expenses 19,105 Church maintenance/repairs/building works 11,434 Upkeep of services 6,199 Support costs 4,391 |
0 0 0 0 125,282 0 0 |
148,300 896 1,495 19,105 136,716 6,199 4,391 |
148,200 4,122 1,208 19,723 21,814 4,285 4,178 |
|
| 191,820 | 125,282 | 317,102 | 203,530 | |
| (c) Fund-raising and publicity Outreach |
1,614 | 0 | 1,614 | 972 |
| 1,614 | 0 | 1,614 | 972 | |
| (d) Church management and administration Printing and stationery Staff costs Other administration |
9,803 36,761 1,181 |
0 0 0 |
9,803 36,761 1,181 |
8,112 31,430 864 |
| 47,745 | 0 | 47,745 | 40,406 | |
| Total Resources Used | 263,708 | 170,291 | 433,999 | 308,466 |
4. Fixed Assets For Use By The PCC
| Cost or valuation Valuation at 31 December 2020 Increase in valuation in the year Valuation at 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 |
Freehold land and buildings £ 341,435 5,804 347,239 347,239 341,435 |
|---|---|
The freehold land and buildings comprise the curate's house at 181 Elgar Avenue, Tolworth. The valuation is based upon the valuation as at 24 June 2021 for insurance purposes and is considered to be a fair estimate of the current value in use of the property for the purposes of the financial statements.
PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, SURBITON HILL WITH EMMANUEL, TOLWORTH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2021
| 5. Analysis Of Net Assets By Fund Fixed assets Current assets Current liabilities Fund balance 6. Debtors Tax recoverable 7. Liabilities: amounts falling due within one year Church organisations Sundry creditors |
Unrestricted Funds £ 347,239 81,347 (15,436) 413,150 |
Restricted Total Funds Funds £ £ 0 347,239 202,385 283,732 0 (15,436) 202,385 615,535 2021 2020 £ £ 4,069 27,098 4,069 27,098 2021 2020 £ £ 9,241 8,783 6,195 22,177 15,436 30,960 |
|---|---|---|