Annual Report and Accounts of the Parochial Church Council For the year ended 31 December 2024
Contents
Parochial Church Council Trustees Annual Report Statement of Financial Activities Notes to the Accounts Independent Examiner’s Report
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Barkham Parochial Church Council
Trustees Annual Report for the year ended 31 December 2024
The Parochial Church Council (PCC) presents its Annual Report for the year ended 31 December 2024.
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
Emma Benbow (from APCM) Elected The Revd Julian Bidgood Clergy (& appointed chairman) Michael Byrne Deanery Synod representative Ruth Dand Elected (& appointed secretary) David Horrocks Deanery Synod representative Peter Kilby Deanery Synod representative Lionel Matsuya Elected (& appointed treasurer) Oli Parker (from APCM) Co-opted Karen Pugh (from APCM) Churchwarden Frances Roberts Elected Lucy Savage (from APCM) Churchwarden Ian Turner Elected
Clergy (& appointed chairman) Deanery Synod representative Elected (& appointed secretary) Deanery Synod representative 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 churchwardens are elected annually at the annual meeting. Other members of the PCC are elected at the APCM and hold office for three years. Deanery Synod representatives are also elected for a 3 year term at annual meetings and are on PCC by virtue of this role. Chair, treasurer and secretary are roles appointed by the PCC.
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.
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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, and Yeldall Manor.
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 Sunday Club for children up to the age of 11 and regularly gather younger teens after the morning service. We run a baby and toddler group jointly with Arborfield Church, with whom we also run a monthly meeting for ‘seniors’.
Achievements and performance
Our Sunday services are the focus of church life as we gather for corporate worship and to encourage one another. We are very committed to the fact that we meet as one church family with young and old worshipping together. We have a creche and Sunday School of about 15 children.
Average weekly attendance has dropped from 83 to 77 in the morning and risen from 48 to 49 in the evening with around half a dozen going to both. These numbers disguise the fact that a number of people have moved away and students have gone to university, but at the same time, we have seen some new people start to come regularly. We continue see high levels of commitment and involvement from the congregation. On any given Sunday around 25 people are serving in some official capacity. And it’s encouraging that when gaps appear on rotas, others step up.
There continues to be plenty going on in the life of the church. A large proportion of adults are members of fellowship groups that meet midweek. The Monday toddler group is well attended. We run Friday Club, an open Youth Club for younger teens run weekly at the Village Hall and twice-termly we put on bigger events for older teens. CAMEO, our monthly meeting for seniors or others who may be on their own meets on the second Monday of each month. All of these activities continue to attract good numbers of participants. We have been especially encouraged at the growth in numbers at our monthly prayer meeting this year and have also be glad to start an extra prayer meeting that meets in the daytime.
Our relationship with our church school, the Coombes, remains strong as we provide weekly assemblies, assist the school in celebrating other major Christian festivals and supporting the RE syllabus whenever we can.
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Financial review
Just as the Lord commands us to look after his creation, caring for it and the people around us, so we have a responsibility to steward the resources that he provides us as well. We need to plan without hoarding, spend without being irresponsible, and demonstrate his sacrificial love for us to others both with our individual and our church family resources
Thankfully, the Lord is more generous that we could ever imagine, and each year our financial review allows us to celebrate and give thanks for this.
2023’s giving day made a big difference to our receipts with planned giving increased by around £18k to £151k. This, with the corresponding increase in gift aid, has meant that our overall receipts increased to £208k, nearly £20k higher than in 2023.
Our payments, on the other hand, have remained steady, totalling £193k (2023: £193k). However, this is made up of both increases and decreases; our Parish Share (affected by the agreement with the wider family of churches and the staffing changes) increased by £12k but church activities and running expenses decreased in 2024 to almost exactly offset this rise. It should be noted that church running costs (including maintenance of buildings and housing) can be variable from year to year.
We finished the year, therefore, with an overall surplus of £14.8k (2023: deficit of £5.3k), putting the overall unrestricted reserves at £98k (2023: £84k), and overall reserves at £107k (£2023: £92k).
The church tower fund, the result of an appeal a number of years ago, 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.
The Maintenance fund is a designated fund used for major repairs or projects to the church. There were no expenditures in 2024.
The Treasurer and the Bookkeeper manage the day-to-day finances for St James Barkham and the Treasurer 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.
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 £31.6k based on General Fund expenditure.
Details on any funds materially in deficit
There are no funds materially in deficit as of year end 2024.
Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the PCC:
The Rev’d Julian Bidgood Date: 25/03/2025
Chairman
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The Parochial Church Council of the Ecclesiastical Parish of St James Barkham
Receipts and Payments account
For the year ended 31 December 2024
| Receipts from: Donations and other legacies Planned Giving Collections at services Other voluntary receipts Voluntary receipts Gift Aid recovered Receipts from charitable activities Receipts from church activities Investments Investment Income Other receipts Other receipts Total receipts Payments from: Payments for charitable activities Parish Share Clergy and Staffing costs Church Activities Church Running Expenses Church Repairs and Maintenance Mission Giving and Donations Independent Examination Costs Total payments Net receipts / (payments) before transfer Transfers: Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains/losses on investment assets Gains on revaluation, fixed assets, charity's own use Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
2024 2024 2024 2023 Unrestricted funds Restricted funds Total funds Total funds £ £ £ £ 150,511.00 - 150,511.00 132,820.00 885.30 - 885.30 - 11,969.00 2,704.00 14,673.00 17,252.00 - - - 1,160.96 37,092.55 - 37,092.55 31,851.75 |
|---|---|
| 200,457.85 2,704.00 203,161.85 183,084.71 4,182.66 - 4,182.66 2,192.77 |
|
| 4,182.66 - 4,182.66 2,192.77 444.47 - 444.47 365.92 |
|
| 444.47 - 444.47 365.92 25.00 15.00 40.00 2,272.41 |
|
| 25.00 15.00 40.00 2,272.41 |
|
| 205,109.98 2,719.00 207,828.98 187,915.81 15,806.00 - 15,806.00 4,297.00 135,919.19 - 135,919.19 134,693.09 1,739.36 - 1,739.36 8,919.22 18,969.61 2,703.80 21,673.41 27,464.64 - - - - 16,900.00 - 16,900.00 16,900.00 1,025.00 - 1,025.00 975.00 |
|
| 190,359.16 2,703.80 193,062.96 193,248.95 |
|
| 14,750.82 15.20 14,766.02 (5,333.14) |
|
| - - 5,000.00 11,600.00 - - (5,000.00) (11,600.00) - - - - - - - - |
|
| 14,750.82 15.20 14,766.02 (5,333.14) 83,591.37 8,546.69 92,138.06 97,471.20 98,342.19 8,561.89 106,904.08 92,138.06 |
The Parochial Church Council of the Ecclesiastical Parish of St James Barkham Statement of Assets and Liabilities As at 31 December 2024
| Cash At Bank And In Hand Bank Current Account General Fund Unrestricted Churchyard Fund Restricted QI Fund Designated Maintenance Fund Designated Bell Ringers Fund Restricted Agency collection Restricted Bank Deposit Account General Fund Unrestricted Cash in hand General Fund Unrestricted Debtors Accounts Receivable General Fund Unrestricted Total Assets Liabilities Agency accounts Agency collection Creditors: Amounts Falling Due In One Year Accounts Payable General Fund Unrestricted Total Liabilities Grand Total* |
Balance 31 Dec 2024 £ 38,487.19 4,259.87 3,535.34 28,507.60 766.68 1,526.00 77,082.68 31,083.64 31,083.64 263.76 263.76 0 0 108,430.08 1,526.00 1,526.00 - - 1,526.00 106,904.08 |
Balance 31 Dec 2023 £ 15,855.34 4,259.67 3,535.34 23,507.60 751.68 2,740.00 |
|---|---|---|
| 50,649.63 30,639.17 |
||
| 30,639.17 263.76 |
||
| 263.76 16125.5 |
||
| 16125.5 | ||
| 97,678.06 | ||
| 2,740.00 | ||
| 2,740.00 2,800.00 |
||
| 2,800.00 | ||
| 5,540.00 | ||
| 92,138.06 |
*Agency collections are those made on behalf of other parties, for example fees from weddings or funerals that are payable to the Diocese.
The accounts were approved by the trustees and signed on their behalf on 23 February 2025 by
Julian Bidgood Lionel Matsuya
Chairman
Treasurer
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.
The PCC uses the Charity Commission recommended headings for the Statement of Financial Activities (Receipts and Payments account).
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
| Donations and other legacies Planned giving Regular giving - Gift Aid Regular giving - non Gift Aid Collections at services Collections and giving bags Other voluntary receipts Gift Days - Gift Aid Gift Days - non Gift Aid One-off giving - Gift Aid One-off giving - non Gift Aid Grants - recurring Grants - non-recurring Gift Aid recovered Gift Aid recovered Receipts from charitable activities Receipts from church activities Fees for weddings and funerals Bookstall sales - objects related Church activity receipts - objects related Investments Investment income Bank and building society interest Other receipts Other receipts Other receipts Insurance claims Total receipts |
2024 2024 2024 Unrestricted funds Restricted funds Total funds £ £ £ 141,549.00 - 141,549.00 8,962.00 - 8,962.00 - 885.30 - 885.30 - 5,890.00 - 5,890.00 3,040.00 - 3,040.00 1,372.00 - 1,372.00 1,667.00 - 1,667.00 - 2,704.00 2,704.00 - - - - 37,092.55 - 37,092.55 |
2023 Total funds £ 125,903.00 6,917.00 - 6,370.00 1,000.00 4,142.00 3,190.00 2,550.00 1,160.96 31,851.75 |
|---|---|---|
| 200,457.85 2,704.00 203,161.85 - - 2,215.00 - 2,215.00 - - - 1,967.66 - 1,967.66 |
183,084.71 1,431.00 - 761.77 |
|
| 4,182.66 - 4,182.66 - - 444.47 - 444.47 |
2,192.77 365.92 |
|
| 444.47 - 444.47 - - 25.00 15.00 40.00 - - - |
365.92 2,272.41 - |
|
| 25.00 15.00 40.00 |
2,272.41 | |
| 205,109.98 2,719.00 207,828.98 |
187,915.81 |
Note 3: Payments
| Payments for charitable activities Parish share Clergy and staffing costs Salaries and wages of parish staff National Insurance of parish staff Pension contributions of parish staff Minister expenses Council tax House rent Mortgage House insurance House maintenance Water rates Church activities Parish training and mission Church activity costs - objects related Bookstall costs - objects related Church running expenses Church insurance Church routine maintenance Upkeep of services Upkeep of churchyard Church electricity Church heating oil Literature for church building Banking costs Admin and other running costs Central costs Church repairs and maintenance Church major repairs - structure Church major repairs - installation Church interior and exterior decoration Mission giving and donations Giving to missionary societies Governance costs Independent Examination costs Total Payments |
2024 2024 2024 Unrestricted funds Restricted funds Total funds £ £ £ 15,806.00 - 15,806.00 62,616.00 - 62,616.00 5,916.00 - 5,916.00 12,158.00 - 12,158.00 1,775.35 - 1,775.35 5,483.00 - 5,483.00 18,998.00 - 18,998.00 27,205.00 - 27,205.00 501.00 - 501.00 330.84 - 330.84 936.00 - 936.00 324.00 - 324.00 1,415.36 - 1,415.36 - - - 2,601.08 - 2,601.08 828.23 - 828.23 1,566.85 - 1,566.85 - 2,703.80 2,703.80 119.93 - 119.93 841.05 - 841.05 37.62 - 37.62 157.19 - 157.19 1,161.66 - 1,161.66 11,656.00 - 11,656.00 - - - - - - - - - 16,900.00 - 16,900.00 1,025.00 - 1,025.00 |
2023 Total funds £ 4,297.00 59,341.00 6,252.00 13,821.00 2,696.78 5,112.00 20,497.00 25,056.00 480.00 420.31 1,017.00 6,949.34 1,919.88 50.00 2,532.42 8,408.43 3,605.84 2,594.84 1,655.54 946.31 140.52 155.48 658.26 6,767.00 - - - 16,900.00 975.00 |
|---|---|---|
| 190,359.16 2,703.80 193,062.96 |
193,248.95 | |
| 190,359.16 2,703.80 193,062.96 |
193,248.95 |
Note 4: Summary of restricted and designated funds
| Restricted Funds Bellringers fund Church Tower fund Churchyard fund Total Designated Funds Maintenance fund Total |
Balance b/f 01/01/2024 Receipts Payments Transfers Balance c/f 31/12/2024 £ £ £ £ £ 752 15 - - 767 3,535 - - - 3,535 4,260 2,704 2,704 - 4,260 |
|---|---|
| 8,547 2,719 2,704 - 8,562 |
|
| Balance b/f 01/01/2024 Receipts Payments Transfers Balance c/f 31/12/2024 £ £ £ £ £ 23,508 - - 5,000 28,508 |
|
| 23,508 - - 5,000 28,508 |
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 and funds are used for bell maintenance.
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 expenses relating to the 2015 Quinquennial Inspection report.
Churchyard fund (restricted)
The Churchyard fund receives grant and other monies for the maintenance of the churchyard.
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.
The Parochial Church Council of the Ecclesiastical Parish of St James Barkham
Independent examiner’s report on the accounts to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of St James Barkham (“the charity”) for the year ending 31 December 2024
Responsibilities and basis of report
As the charity’s Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do 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 no concerns and 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.
Signed Date: 4 April 2025
Name: Jason Foxwell
Relevant professional qualification(s) or body
Chartered Certified Accountant
Fellow of the Association of Charity Independent Examiners
Address PO Box 9846 Poole BH15 9JZ