**Annual Report and Accounts of the Parochial Church Council For the year ended 31 December 2020** ## **Contents** Parochial Church Council Trustees Annual Report Statement of Financial Activities Notes to the Accounts Independent Examiner’s Report 1 ## **Barkham Parochial Church Council** ## **Trustees Annual Report for the year ended 31 December 2020** The Parochial Church Council (PCC) presents its Annual Report for the year ended 31 December 2020. ## **Reference and administrative information** The PCC is registered with the Charity Commission as ‘The Parochial Church Council of the Ecclesiastical Parish of Barkham’, registration number 1143332. The address of the church office is The Rectory, Church Lane, Arborfield, Berkshire, RG2 9HZ The trustees (members of the PCC) at the time of this report were as follows: Basis of appointment Nigel Baldwin Elected The Rev’d Piers Bickersteth Ex officio The Rev’d Julian Bidgood Chairman Michael Byrne Deanery Synod representative Ruth Dand (from APCM) Elected (& appointed secretary) David Horrocks Deanery Synod representative Peter Kilby Elected Craig Manning Elected Lionel Matsuya Elected/Treasurer Kester Paine (from APCM) Churchwarden John Richardson (from APCM) Churchwarden Vanessa Turner Elected Charlotte Wilde Deanery Synod representative ## **Structure, governance and management** The PCC has been formed under the Parochial Church Council (Powers) Measure 1956. The PCC members are recruited in a number of ways. The clergy are members by virtue of their office. The Deanery Synod representatives and churchwardens are elected by the annual parochial church meeting (APCM) and hold office for three years. The treasurer and secretary are appointed by the PCC. Other members of the PCC are elected annually at the APCM and hold office for three years. There are the following committees: - Standing Committee – This committee consists of the church leadership team (the Minister in charge plus two others at present), the Churchwardens and the Treasurer. They have power to transact business of the PCC between PCC meetings, reporting to the full PCC as appropriate. 2 ## **Objectives and activities** The objectives of the PCC are defined by the Parochial Church Council (Powers) Measure 1956 as ‘to cooperate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical’. St James’ Church Barkham comprises two congregations meeting at 10am and 6pm. Our aim as a church is to honour the Lord Jesus Christ in all that we do. By his grace we are seeking to grow in our knowledge of him, our love for him and our obedience to him. We are also seeking to proclaim the gospel of Jesus Christ to others as well, both by reaching out to others ourselves and by supporting mission partners in the UK and overseas. We currently have particular links with Crosslinks, OMF, Open Doors, The Delhi Bible Institute, Yeldall Manor and a former member now working in a church in Russia. Our Sunday services are the focus for our life as a church as we gather to listen to the word of God being read and preached and as we respond to him in prayer and praise. It is our assumption, however, that our life as a church should overflow into our daily lives and our midweek small groups provide a natural context for relationships to develop whereby people can serve and encourage one another further. We are committed to encouraging people of all ages to hear the Christian message and grow in faith, so we run a number of groups for children up to the age of 18, we run a baby and toddler group jointly with Arborfield Church, with whom we also run a monthly meeting for ‘seniors’. ## **Achievements and performance** The impact of the Coronavirus Pandemic has been felt throughout church life. For several months we were unable to meet in the church building and instead had to provide services on-line. These were greatly appreciated not only by the church family, but also by a number of other friends and relatives who were able to download pre-recorded services. Most of our other midweek small groups, both for adults and teenagers were able to continue by means of Zoom. Since services were able to resume with various restrictions, we have been encouraged by the number of people who have wanted to gather for public worship, whilst acknowledging that many have continued to value on-line provision. Despite being unable to meet together, it has been heartening to see people’s concern for one another throughout the pandemic. We are aware of many phone calls and gestures of practical love being shown especially to older or more isolated members of the church family. Contact with the local community has inevitably been impacted too. Our group for seniors hasn’t met at all, though we have been able to keep in regular contact with members. And we have been able to maintain links our local church primary school by providing videoed assemblies as well as some visits to speak to individual year-groups. In accordance with Church of England rules, we have revised our Electoral Roll this year. The number on the roll is currently 117. 3 ## **Financial review** Throughout the pandemic we have seen God's generosity to us in so many ways, and even through news of hardship we have seen the church family respond through self-sacrificial giving of money, time and effort. Our regular giving saw only a 3% decrease on 2019 total, and although our overall deficit for the year was £28k, as of year end we were awaiting a gift aid repayment of £17k, and it should be noted that we did not have a giving day during the year. Even so, the ability of the PCC to build up reserves over the last few years has meant that unrestricted funds stand at £75k as at year end (2019: £100k), of which £67k is the general fund (2019: £81k). Thus the PCC continues to maintain a healthy reserve, although we monitor each month's income and expenditure carefully for longer-term trends. The church tower fund has a small balance remaining (£4k); as a restricted fund it can currently only be used for the purpose for which the appeal was made. The PCC is exploring ways in which these funds can be used for alternative essential tower works. Both the Youth work and Plant restricted funds are now dormant, having no funds. The PCC have set up a designated plant fund to track how Church at the Green is funded, but with transfers only sufficient to cover the net contributions to the plant through the Trust. The Maintenance fund is a designated fund used for major repairs or projects to the church. There were no expenditures in 2020 and the annual transfer of £5k to the fund was completed. The Treasurer manages the day-to-day finances for St James Barkham and reports to the PCC as well as at the APCM, and at various points throughout the year to the congregations. Forecasts are prepared and re-assessed monthly to ensure that adequate funds exist for the church, and a Giving Day is normally held annually in the autumn. In 2020, however, this was deferred due to the pandemic; in early 2021 the congregation were briefly updated and invited to contribute as they felt able to. ## **Statement on the Church's policy on reserves** The Church does not have a formal reserve policy but it is regularly commented on at PCC that we expect to maintain at least 2 months' expenditure in reserve. This would amount to £27k based on General Fund expenditure. ## **Details on any funds materially in deficit** There are no funds materially in deficit as of year end 2020. ## **Declaration** The trustees declare that they have approved the trustees’ report above. Signed on behalf of the PCC: The Rev’d Julian Bidgood Date: 21/06/2021 Chairman 4 ## **The Parochial Church Council of the Ecclesiastical Parish of St James Barkham** Receipts and Payments account For the year ended 31 December 2020 ||2020|2020|2020|2019| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Total funds**|**Total funds**| ||**funds**|**funds**||| ||£|£|£|£| |**Receipts**||||| |Planned giving|142,086|-|142,086|146,033| |Collections and other giving|4,871|-|4,871|8,189| |Other voluntary receipts|-|1,500|1,500|1,500| |Gift Aid recovered|19,690|-|19,690|36,980| |Other receipts|100|30|130|1,015| |Investment income|26|-|26|60| |Receipts from church activities|1,082|-|1,082|1,465| |**Total receipts**|**167,855**|**1,530**|**169,385**|**195,243**| |**Payments**||||| |Cost of generating funds|104|-|104|667| |Missionary and charitable giving|16,900|-|16,900|17,293| |Clergy and stafng costs|136,350|324|136,674|136,135| |Church running expenses|35,931|4,763|40,694|34,574| |Hall running costs|365|-|365|1,042| |Church Repairs & Maintenance|-|2,752|2,752|13,280| |Governance costs|172|-|172|207| |**Total payments**|**189.824**|**7,839**|**197,663**|**203,201**| |**Net receipts/(payments) before transfer**|**(21,968)**|**(6,309)**|**(28,278)**|**(7,957)**| |**Transfers**||||| |Gross transfers between funds - in|30,150|2,398|32,548|16,743| |Gross transfers between funds - out|(32,548)|-|(32,548)|(16,743)| |**Net movement in funds**|**(24,336)**|**(3,911)**|**(28,278)**|**(7,957)**| |**Total funds brought forward (1 January)**|**100,265**|**12,217**|**112,482**|**120,440**| |**Total funds carried forward (31 December)**|**75,898**|**8,306**|**84,204**|**112,482**| **The Parochial Church Council of the Ecclesiastical Parish of St James Barkham** Statement of Assets and Liabilities As at 31 December 2020 |**Cash at bank and in hand**
**Bank Current Account**
Bell ringers fund
Restricted
Church Plant fund
Designated
Church tower
Restricted
General fund
Unrestricted
Churchyard fund
Restricted
Agency collections*
Restricted
Maintenance fund
Designated
**Bank Deposit Account**
General fund
Unrestricted
**Cash in hand**
General fund
Unrestricted
**Total Cash at Bank and in hand**
**Liabilities**
**Agency accounts**
Agency collection*
Restricted
**Creditors: due in one year**
General Fund
Unrestricted
**Total Liabilities**
**Grand Total**|**Balance**
**31 Dec 2020**
£
926
394
3,535
36,741
3,845
481
8,508
**54,431**
30,205
**30,205**
244
**244**
**84,879**
674
**674**
-
**-**
**674**
**84,205**|**Balance**
**31 Dec 2019**
£
896
-
6,288
67,939
5,034
349
3,508| |---|---|---| |||**84,014**
30,178| |||**30,178**
233| |||**233**| |||**114,424**| |||542| |||**542**
1,399| |||**1,399**| |||**1,941**| |||| |||**112,483**| *Agency collections are those made on behalf of other parties, for example fees from weddings or funerals that are payable to the Diocese. These are not part of the church’s finances but have a small cash impact ## Notes to the accounts ## **Note 1: Basis of preparation** The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Statement of Recommended Practice for Accounting and Reporting by Charities 2005. The basis of accounting is the Receipts and Payments basis as permitted by this SORP. General funds are unrestricted funds which are available for use at the discretion of the PCC for the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by the donors, including those donations received from specific appeals. The PCC holds no Endowment funds. ## **Note 2: Receipts** |**Planned Giving**
Gift Aid - Bank
Other gifts
**Collections and other giving**
Collections
One-off Gift Aid gifts
**Other voluntary receipts**
Recurring grants
**Gift Aid recovered**
Tax recovered on Gift Aid
**Other receipts**
Other funds generated
**Investment income**
Bank and building society
interest
**Receipts from church activities**
Fees for weddings and funerals
Bookstall sales to promote
objectives
**Total receipts**|2020
2020
2020
2019
**Unrestricted funds**
**Restricted funds**
**Total funds**
**Total funds**
£
£
£
£
137,229
-
137,229
137,572
4,857
-
4,857
8,461| |---|---| ||142,086
-
142,086
146,033| ||1,011
-
1,011
614
3,860
-
3,860
7,575| ||4,871
-
4,871
8,189| ||-
1,500
1,500
1,500| ||-
1,500
1,500
1,500| ||19,690
-
19,690
36,981| ||19,690
-
19,690
36,981| ||100
30
130
1,015| ||100
30
130
1,015| ||27
-
27
60| ||27
-
27
60| ||1,082
-
1,082
1,261
-
-
-
204| ||1,082
-
1,082
1,465| ||| ||**167,856**
**1,530**
**169,386**
**195,243**| ## **Note 3: Payments** |**Cost of generating funds**
Bookstall costs
**Missionary and Charitable giving**
Giving to missionary societies
**Clergy and Stafng costs**
Stipends
Central costs
Minister expenses
Council tax
House rent
Mortgage
House Insurance
House Maintenance
Water rates
**Church Running Expenses**
Parish training and mission
Church running - insurance
Church maintenance
Upkeep of services
Upkeep of churchyard
Administration
Church running - electric
Church running - oil
Literature
Church Activities
**Hall running costs**
Village Hall rent
**Church repairs and maintenance**
Church major repairs - structure
**Governance costs**
Bank charges
**Total payments**|2020
2020
2020
2019
**Unrestricted funds**
**Restricted funds**
**Total funds**
**Total funds**
£
£
£
£
104
-
104
667| |---|---| ||104
-
104
667| ||16,900
-
16,900
17,294| ||16,900
-
16,900
17,294| ||74,796
-
74,796
72,695
12,358
324
12,682
13,393
1,291
-
1,291
4,305
4,452
-
4,452
4,258
17,100
-
17,100
16,800
23,112
-
23,112
23,112
408
-
408
396
1,753
-
1,753
445
1,080
-
1,080
732| ||136,350
324
136,674
136,136| ||30,242
2,074
32,316
24,912
2,428
-
2,428
2,465
452
-
452
405
814
-
814
3,084
-
2,689
2,689
66
927
-
927
1,006
630
-
630
695
311
-
311
1,039
40
-
40
29
89
-
89
873| ||35,932
4,763
40,695
34,575| ||366
-
366
1,043| ||366
-
366
1,043| ||-
2,752
2,752
13,280| ||-
2,752
2,752
13,280| ||172
-
172
207| ||172
-
172
207| ||| ||**189,824**
**7,839**
**197,664**
**203,201**| **Total payments** ## **Note 4: Summary of restricted and designated funds** |**Restricted Funds**
Bellringers fund
Church Tower fund
Churchyard fund
Youth Work fund
Plant fund
**Total**
**Designated Funds**
Church Plant fund
Maintenance fund
**Total**|Balance b/f
01/01/2020
Receipts
Payments
Transfers
Balance c/f
31/12/2020
£
£
£
£
£
895
30
-
-
925
6,287
-
2,752
-
3,535
5,034
1,500
2,689
-
3,845
-
-
324
324
-
-
-
2,074
2,074
-| |---|---| ||12,217
1,530
7,839
2,398
8,305| ||Balance b/f
01/01/2020
Receipts
Payments
Transfers
Balance c/f
31/12/2020
£
£
£
£
£
-
7,560
32,316
25,150
394
(1,492)
-
-
5,000
3,507| ||(1,492)
7,560
32,316
30,150
3,894| ## **Bellringers fund (restricted)** The Bellringers fund was created in 2017 to fund maintenance of the bells in the church tower. It is funded by occasional receipts from the use of the bells. ## **Church Tower fund (restricted)** The Church Tower fund was established in 2017 to fund maintenance and repairs of the tower carried out in 2018, the funds of which were raised in an appeal to address the items noted in the Quinquennial Inspection report from 2015. There is expected to be no further significant outlay with respect to the Tower maintenance. ## **Churchyard fund (restricted)** The Churchyard fund receives grant and other monies for the maintenance of the churchyard. ## **Youth work fund (restricted)** The Youth Work fund was previously built up through specific donations to fund a Youth Worker and other Youth Work related activities, but these funds are now exhausted. As of the end of 2020 this is a dormant fund with no income or expenditure, and all youth work related activities are funded through the General fund. ## **Church plant funds (restricted and designated)** The Church Plant fund was established in 2016 to fund the Church at the Green, planted in 2017, with support continuing. Church at the Green (CTG) aims to become wholly funded through members (both new members and those previously from Arborfield and Barkham churches). However, as it becomes established, additional support is provided from these churches to help CTG meet its expenses. This additional support varies from year to year depending on a number of factors and is agreed by the respective PCCs in consultation with the Arborfield and Barkham Parish Churches Trust (ABPCT) and the CTG Elders. The Church Plant fund was originally set up as a restricted fund as donations were received from the church family and external organisations specifically to support the setup of CTG. By the end of 2019, the funds were exhausted, although two small transactions were recorded in 2020 against the restricted fund and paid out of the general fund. In order to continue to track relevant income and expenditure related to the plant, a designated fund was used even once the restricted fund was exhausted. In 2020 payments were made to ABPCT, in line with agreed funding, totalling £32,316 (2019: £24,888). Receipts in the designated fund are made up of the giving of the members who left Barkham and joined CTG (£7,560); this is not restricted given these members continue to give to Barkham. ## **Maintenance fund (designated)** The Maintenance fund exists to provide a build-up of funds for significant projects primarily for the church building and minister’s house. This is a designated fund with an annual transfer from the general fund of £5,000, as agreed by the PCC. ## **Note 5: Staff and Trustees** The church has no direct employees. Its activities are carried out by volunteers and by staff employed by an independent charity (The Arborfield and Barkham Parish Churches Trust). Grants paid to that trust to meet these costs are shown in the Clergy and Staffing costs section of note 3 above. Included in the staff employed by that independent charity are Rev Julian Bidgood and David Horrocks, who are members of the PCC of St James Barkham and hence are trustees. The Clergy and Staffing costs shown in note 3 above represent the amounts paid to The Arborfield and Barkham Parish Churches Trust for provision of the services of Julian Bidgood and David Horrocks by that trust. ## **Independent Examiner’s Report to the Parochial Church Council of Barkham PCC** I report on the accounts for the year ended 31 December 2020. ## **Respective responsibilities of the Parochial Church Council and the examiner** As trustees of the charity, the members of the PCC are responsible for the preparation of the financial statements. They consider that an audit is not required for this year 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 - follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5) (b) of the 2011 Act; and state whether particular matters have come to my attention. ## **Basis of this 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the 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 next statement. ## **Independent examiner's statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr Thomas Auden (CA) 5 April 2021 Elm Tree Stables Maiden Lane Cherhill SN118UZ 1