CHRIST CHURCH NAILSEA PCC
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
Registered Charity No. 1145020
John Bickerstaffe (PCC Treasurer) 15 Allington Gardens Nailsea North Somerset BS48 4RQ
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CHRIST CHURCH NAILSEA PCC
ANNUAL REPORT FOR THE YEAR ENDING 31 DECEMBER 2020
The Parochial Church Council of Christ Church, Nailsea (“the PCC”) presents its Annual Report and Financial Statements for the year ended 31 December 2020.
ADMINISTRATIVE INFORMATION
Full Parochial Name and Christ Church, Nailsea (in the Benefice of Christ Church, Nailsea Location: and St Quiricus and St Julietta, Tickenham). The church is located on the corner of Stock Way North and Christ Church Close, Nailsea, North Somerset. Charitable Status: The PCC (whose members act as Trustees) is a Registered Charity Number 1145020. Correspondence: The Church Office, Christ Church Close, Nailsea, North Somerset, BS48 1RT Bankers: HSBC Bank plc, 62 White Street, Cabot Circus, Bristol, BS1 3BA Independent Examiner: Mr P J C Winter, Winters Consulting, 59A North Street, Nailsea, North Somerset, BS48 4BS
MEMBERSHIP OF THE PAROCHIAL CHURCH COUNCIL (PCC)
Members of the PCC are nominated and elected annually by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. During 2020 the following served as members of the PCC. Members who regularly sat on the Standing Committee (SC) are indicated.
| Priest-in-Charge | Revd. Julie Harris from June 2020 (PCC Chair and SC from June 2020) |
|---|---|
| Associate Vicar(shared within the LMG) |
Revd. Steve Tilley |
| Readers | Bobbie Shannon Richard Wheller |
| Churchwardens | Robin Lambert (SC) Linda Randall (up to APCM 2020) (SC) |
| Deanery Synod (to serve to 31 May 2023) |
Valerie Clifton (SC) Elizabeth Everitt (from APCM 2020) Peter Stock (up to APCM 2020) (SC) Chris Mahony |
| Elected Members (served up to APCM 2020) |
Kath Bezzant (PCC and SC Secretary up to APCM 2020) Kate Gottschling |
| Elected Members (to serve up to APCM 2021) |
Louise Maby (from APCM 2020) Malcolm Pemble (co-opted up to APCM 2020) Colin Rockett |
| Elected members (to serve up to 2022 APCM) |
John Bickerstaffe (PCC Treasurer) (SC) Derek Slee Skye Reid-Smith Margaret Stanton |
| Elected members (to serve up to 2023 APCM) |
Jill Martin (PCC and SC Secretary from APCM 2020) Linda Randall (from APCM 2020) (SC) Rebecca Collard (from APCM 2020) Pete Stock (from APCM 2020) (SC) |
1
STRUCTURE, GOVERNANCE & MANAGEMENT
The PCC aims to meet bi-monthly to discuss matters of Council policy and to consider wider issues concerning the church and its role within society. The Standing Committee, appointed by the PCC after the APCM, meets between full PCC meetings to discuss and deal with items relating to the day-to-day running of the parish. The Covid-19 Coronavirus pandemic and the ensuing national lockdowns disrupted the usual meetings of the PCC which met in January, September, and November. The last meeting was held virtually using ‘Zoom’. Following guidance from the Diocese, the APCM was delayed until Monday 19 October 2020.
The PCC operates through a number of committees, which normally meet between full meetings of the PCC. The Standing Committee is the only committee with the legal power to transact the business of the Council between full PCC meetings. Other committees that have met during the year and reported back to the PCC are the Fabric and Buildings, Worship, World Wide Church committees, the Welcome and Events Team and the Children’s Ministry Team although the meetings have been very limited due to the Covid-19 pandemic. Further reports are normally provided to the PCC from representatives who attend the meetings of Christians Together in Nailsea and District and Deanery Synod.
AIM AND PURPOSE
The PCC has the responsibility of co-operating with the minister in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical, in the ecclesiastic parish.
‘ Our Mission Statement is To know Christ and to make Him known’ .
OBJECTIVES
The PCC is committed to enabling as many people as possible to worship at our church and to become part of the Christ Church community. The PCC maintains an overview of worship and tries to enable ordinary people to live out their faith as part of our parish community. Our services and worship put faith into practice through prayer and scripture, music and sacrament.
When planning our activities for the year, the Charity Commission’s guidance on public benefit is considered and, in particular, the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:
-
Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus
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Provision of pastoral care for people living in the parish
-
Missional and outreach work
ACTIVITIES AND PERFORMANCE
Worship, Prayer and Mission
2020 has been an unprecedented year. Normal functioning of our church services, our outreach work and all other activities were severely disrupted by the effect of the Covid-19 coronavirus pandemic. The church premises were closed towards the end of March following instructions from the Church of England. The church was reopened on selected days for private prayer in June and for public worship late in July with limited attendance as a result of following ‘coronavirus safe’ seating arrangements. Services in church ceased again at the beginning of November following a second national lockdown but recommenced at the beginning of December.
Throughout the periods of church closure for services, we held services on Zoom jointly with our sister benefice church at Tickenham which were well supported. Weekly services of Morning Worship and Compline services were also held on Zoom from the beginning of March through to the end of the year.
In normal times, the PCC are keen to offer a range of services during each week and over the course of the year that our community find both beneficial and spiritually fulfilling. When not affected by the pandemic some of our services provide a quiet, intimate and reflective environment for worship whilst at the other end of the spectrum opportunities are provided for families to engage in more outgoing worship at our ‘first Sunday of the month’ 10am services and our venture of ‘Fun@4 Food@5’ services for the young at heart on selective Sunday afternoons during the year. As a result of these services and the teaching/activities we provide for children in the Vestry Hall at other 10am services, we have continued to be successful in welcoming and retaining families with young children into our church. We intend to return to a full range of these services some time in 2021 when the national situation allows.
A proposed Vision for Christ Church over the next few years was approved early in 2018 which supported our mission work in the parish and included a proposal to adapt our church building to enable us to minister better to the changing population of our parish. This is referred to below under the heading
2
of ‘The Church Building’. The overall Vision is ‘That in 5 years’ time there would be no recognisable group of people in Christ Church parish who felt that Christ Church excluded or marginalised them’ .
All are welcome to attend our regular services when the church is open. At the end of 2020 there were 153 parishioners on the Church Electoral Roll of whom 99 were resident in the parish.
The number of Sunday worshippers is assessed each year at the end of December. This is then used by the Diocese to calculate our Parish Share. In 2019 it was assessed that 156 adults attended a Sunday service at least once over a monthly period. In 2020 the equivalent figure was 140.
During this difficult year, we enabled our community to celebrate and thank God at the milestones through life. We celebrated 2 baptisms, held 4 funerals or memorial services in church and officiated at 9 funerals at local crematoria.
We were also very pleased that the Reverend Julie Harris was appointed to the vacant post of Rector following a recruitment process towards the end of 2019. She was installed as Priest-in-Charge via Zoom in June 2020. This is a temporary expedient until she can be formally installed as our Rector by a Bishop when the Church can be fully reopened.
We were very pleased to appoint a part time Children’s and Families Worker, Mrs Beverley Kelly, in December. This will enable us to embrace our vision of encouraging children into our church community and providing outreach at our weekly children’s activities referred to below.
Activities
It was with great regret that all normal Church activities ceased at the onset of the Covid-19 pandemic in March when the buildings were closed, A limited number of children’s activities under strict Covid social distancing controls have since been held for the short periods when the church buildings have been open.
Deanery Synod
Three members of the PCC sit on the Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the church.
The Church Building
The PCC would like the church to be open to our community for private prayer. Unfortunately, because of its town centre location, it is not considered possible to leave the church open at all times. However, in normal times it is open for private prayer each weekday morning when the adjacent benefice office is open and on Saturday mornings when the Vestry Hall is open to the public for morning refreshments. During the pandemic we have opened the church for private prayer on a limited basis whenever possible within the limitations of Church of England and central government guidance.
As mentioned above one of the key elements of our Vision is the re-ordering of the church to enable more flexible use of the building by church and other groups and organisations. Our architect prepared a set of proposals which were subject to consultation. There was overwhelming support for the project which involves the removal of the remaining pews, replacing them with flexible seating, together with a small alteration to the floor level in the Nave to aid wheelchair access. A faculty application for informal advice was submitted to the Diocesan Advisory Council (DAC). The committee made a site visit early in 2019 and subsequently informed us that they were very supportive of our proposals with no major objections. They said that our Mission case was compelling. Various minor amendments were then made to the scheme and a second application for informal advice was made in 2020. This, again, was supportive and our Architect was instructed to prepare set of detailed plans and supporting documentation with a view to seeking final DAC approval early in 2021.
Pastoral Care
Prior to the Covid-19 pandemic, the Vestry Hall was used on Tuesday mornings by ‘Tuesday Tots’ and on Friday afternoons by ‘Tiddlers Toddlers’ which are parent/carer and toddler groups. At the other end of the age range we held a ‘Game On’ event fortnightly on Tuesday afternoons where activities are provided for the more elderly parishioners and, where appropriate, their carers. These events were open to all-comers and were managed and staffed by volunteers from the wider church family. They were very popular in the locality. Events were also organised at the nearby Argentum Lodge which is a home for elderly residents with dementia. It is intended to continue with these outreach activities when the pandemic crisis is over.
There is an active Pastoral Care team who work under the guidance of the Priest-in-Charge. Work has continued but has had to adapt during the pandemic. The team members make regular phone calls, listen to and pray with the house bound, the bereaved, those shielding from the pandemic and anyone
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from the church family who needs a listening ear Until the first lockdown in March, there were also three teams of two who took communion to homes after the monthly morning Wednesday Communion service.
Ecumenical Relationships
The church is a member of Christians Together in Nailsea and District (CTIND). This organisation includes the Baptists, Methodists, Southfield Road Evangelical Church, United Reformed Church, the Roman Catholic Church of St Francis and the Anglican churches of Tickenham, Holy Trinity, Trendlewood, Christ Church and All Saints, Wraxall. In normal times prayers for Nailsea takes place on the first Tuesday of the month and rotates around the churches although this activity ceased during the period of the pandemic.
In normal times CTIND undertake a wide range of joint projects, holiday clubs, support for Wellspring a local counselling service and many other activities during the year. All their activities are open to members of the public.
FINANCIAL REVIEW
Introduction and Overview
2020 was a completely unprecedented year as the country faced the worldwide Covid-19 coronavirus pandemic which had the effect of closing our church premises from time to time and removing some of our normal sources of income. However, we were able to end the year having met all our financial obligations by using a large part of our modest reserves. This left us with a very much reduced level of reserves to face the continuing pandemic issues at the commencement of 2021.
All our costs are met by personal donations, Gift Aid rebates, occasional legacies and charitable trading. No financial support is received from the Diocese or any other sources apart from a Benefice Ministry Allowance (BMA) which has reduced our Parish Share payments since 2018. The BMA scheme is granted to support administrative costs subject to qualifying criteria and has been extended to 2021. Joint Benefice costs are shared between Christ Church and Tickenham in proportion to the three-year rolling average of worshippers attending each church which is used by the Diocese as the basis for calculating the Parish Share.
During 2020, we had a deficit of about £15,200 on the operational part of the accounts. This was mainly due to the effects of the pandemic and was met from our free reserves. The total financial assets at the end of 2020, excluding debtors, were £51,756. When restricted and designated funds are taken away from this total, £15,521 remains in the General Fund for general use and represent our free reserves at t5he end of 2020. This is about £8,000 less than at the end of 2019.
Income
Our overall income in 2020 was £104,520. This was significantly affected by the periodic closure of the Church and Vestry Hall due to the pandemic. General income from all donors, that is planned giving cash collections, personal donations, gift aid claimed together with donations from church groups, was £78,953 which was a reduction of £1,735 from 2019. However, £6,000 of this was from two one-off donations which will not be repeated. I am pleased to report that income from planned giving held up reasonably well although general cash received at Sunday services was very much reduced. The Welcome and Events group were unable to hold any functions and income from the hiring of the Vestry Hall was much less than in a normal year.
Expenditure
The full Parish Share for 2020 was £79,754 but this was reduced to £73,553 as a consequence of receiving the BMA grant of £5,952. This was an increase of £4,408 from 2019 was by far our largest single item of expenditure at just over 70% of operational outgoings. The Parish Share is money that we pay to the Diocese to fund the employment of clergy across the Diocese. It is calculated using a number of factors including the rolling average of individual church membership. The effect of the pandemic did result in some savings in expenditure as we were able to place our Director of Music and cleaner on furlough for some periods of the year. There were some small savings on church heating costs although this was largely offset by a rise in the unit cost of gas. We purchased a new electronic organ during the year at a cost of £6,850. The cost of this was fully covered by restricted money brought forward from 2019 and an appeal for donations made during 2020. Total charitable donations made during the year were £4,845. At just over 6% of income from donors this didn’t meet our target of donating a sum equal to at least 10% to charitable causes in 2020. This was partly due to the pandemic precluding any fund raising and partly because of a conscious decision by the PCC to be one of the three recipients of the annual Gift Day Appeal. A breakdown of the giving can be found in Note 5 of the accounts on p13.
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Looking Forward to 2021
2021 will be another difficult year for finances with the Church buildings closed and a return to services on Zoom jointly with Tickenham at the beginning of 2021. There is considerable uncertainty about when the national situation will be able to return to some sort of normality. A stewardship campaign to address our shortfall in income was planned for January/February but this has been postponed until later in the year when we are able to hold services in each individual Church again. We are fortunate that our net Parish Share for 2021 has only increased by £1,200. At the beginning of 2021 I am forecasting a deficit of about £21,000 in operational income/expenditure for the year which is excess of our free reserves of £15,521. However, this is based on several uncertain assumptions which will be refined as the year progresses.
The General fund contains a restricted sum of £480 which is being carried forward into 2021 see p8. This comprises £159 in a bursary fund donated in connection with the parish weekends away at Lee Abbey, a £300 donation to pay for a redesign of the website and £21 for the Children’s Society.
RESERVES
At the September 2020 meeting of the PCC it was resolved that the PCC should have a Reserves Policy of trying to maintain a balance of free reserves equivalent to at least three months of unrestricted payments. At the end of 2019 this would have been approximately £25,500. In the event we had £23,400 of free reserves. This enabled us to deal with the financial effects of the completely unforeseen Covid-19 pandemic and enabled us to meet all our financial obligations in 2020. Our free reserves stood at just over £15,500 at the end of 2020.
RESERVE ACCOUNTS
Financial details of these reserve accounts can be found on p9 of this report and reported below.
Other Church Groups (restricted)
This is a reserve fund where money from other church groups is identified. The Other Church Groups comprise the Choir, After 8, Breakfast Run, Tiddlers Toddlers, Tuesday Tots, Church Flowers and the Piecemakers. All these groups operate under the auspice of the PCC and hold separate monies in individual accounts which are restricted for use by each particular group. Accounts for each group are submitted to the PCC treasurer each year and are then compounded as a single entry in the PCC accounts. Income in 2020 was £1,258 and expenditure was £1,853. The fund held £3,110 at the end of 2020.
Pastoral Fund (restricted)
The Pastoral Fund was created by the winding-up of the Thatcher Charity set up in 1918. The investment remains in place (see Note 4) but is no longer a trust asset. Distributions of income from this investment are now credited quarterly to the Pastoral Fund. The fund has also been augmented by the occasional donation. The fund held £688 at the start of the year. Income from investments in the year amounted to £21. There was no expenditure leaving £709 to be carried forward into 2021.
Annual Gift Day Appeal Fund & CMS (restricted)
The money held in this fund is restricted for use in connection with the church’s Charitable Giving. £247 was brought forward from 2019 restricted to CMS. £2,822 was raised during 2020 including Gift Aid receipts and £3,069 was expended. This fully expended the funds in this account. Further Gift Aid will be claimed in the first quarter of 2021 which will be transferred to the General fund for use by the PCC which was one of the recipients of the 2020 appeal.
Maintenance Reserve (designated)
The amount brought forward in the Maintenance account from 2020 was £22,829. There was no expenditure. The fund was augmented by a donation of £250 as a contribution to the repair of the Vestry Hall roof which is expected to be undertaken early in 2021. The fund stood at £23,079 at the end of 2020 to be carried forward to 2021.
Church Reordering (restricted and designated)
A project for reordering the Church by the removal of the pews together with other improvement works was commenced in 2016. The fund stood at £8,584 at the commencement of 2020. £600 was added to the fund in 2020, a donation of £500 from the Tiddlers/Toddlers group and £100 donation from the Scottish dancers, a group who use the Vestry Hall. £326 was expended on architect’s fees. This leaves £8,858 in the fund at the end of 2020, of which £3,211 is restricted and £5,647 is designated.
5
APPROVAL OF THE ANNUAL REPORT FOR 2020 INCLUDING THE FINANCIAL STATEMENTS The Annual Report for 2020, incIj9 the Financial Ststements. was approv8J by the Parochial Church Council on 25 April 2021. And signed on its behalf by.. Robin Lambert .{Churehwarden) Date Reverend Julie Harris {Priest-in-Chargel Date 2021
CHRIST CHURCH NAILSEA PCC FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
STATEMENT OF ASSETS AND LIABILITIES
| MONETARY ASSETS AT 31 DEC Cash and bank balances: HSBC Current (less uncleared cheques) HSBC Deposit Scottish Widows Deposit Other investments (note 4) Other Church group's funds (various accounts) Per Receipts and Payments accounts Debtors: Tickenham re-charge December 2020 Diocese of Bath & Wells – Retired Clergy TOTAL MONETARY ASSETS CURRENT LIABILITIES OTHER INVESTMENTS OTHER ASSETS |
(See p8) ------------------------ (Reserve funds - see p9) ----------------------- General Other Pastoral Annual Maintenance Church Total Total Fund Church Fund Appeal Reserve Reordering 2020 2019 Groups Fund (incl CMS) (restricted) (restricted) (restricted) (designated) (restricted & designated) £ £ £ £ £ £ £ £ 9641 0 0 0 0 0 9641 5483 5639 0 709 0 0 6937 13286 28259 0 0 0 0 23079 1921 25000 25000 720 0 0 0 0 0 720 676 0 3110 0 0 0 0 3110 3705 |
|---|---|
| 16000 3110 709 0 23079 8858 51756 63123 |
|
| 109 0 0 0 0 0 109 369 0 0 0 0 0 0 0 121 |
|
| 16109 3110 709 0 23079 8858 51865 63613 |
|
| 0 0 0 0 0 0 0 0 |
|
| Nil - Moveable church furnishings as listed in the terrier and inventory (held by the church wardens on special trust for the PCC and which require a faculty for their disposal) |
- HM Revenue & Customs tax refund not yet claimed for the period 1 October 2020 to 31 December 2020
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CHRIST CHURCH NAILSEA PCC
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
GENERAL FUND
RECEIPTS AND PAYMENTS ACCOUNT
| Note RECEIPTS Income from donors 2a Other voluntary income 2b Income from charitable and ancillary trading 2c Income from investments 2d Other ordinary income 2e Extraordinary income 2f TOTAL RECEIPTS PAYMENTS Direct charitable costs: Charitable donations 3a Ministry costs 3b Other expenditure: Church management & administration 3c TOTAL PAYMENTS NET SURPLUS / (DEFICIT) FOR THE YEAR BEFORE TRANSFERS NET TRANSFERS TO/FROM RESERVE ACCTS GAINS AND LOSSES ON INVESTMENTS NET (DEFICIT)/ SURPLUS AFTER TRANSFERS AND GAINS/(LOSSES) ON INVESTMENTS BANK AND CASH BALANCES BROUGHT FORWARD AT 1 JANUARY 2020 PREVIOUS YEAR ADJUSTMENT REVISED BALANCES BROUGHT FORWARD BANK AND CASH BALANCES CARRIED FORWARD AT 31 DECEMBER 2020 |
Unrestricted Designated Restricted Total Total funds funds funds 2020 2019 £ £ £ £ £ 78932 0 21 78953 80668 2253 0 9070 11323 9485 8961 0 1258 10219 18092 51 0 21 72 92 3954 0 0 3954 5057 0 0 0 0 7898 |
|---|---|
| 94150 0 10370 104520 121292 |
|
| 34 0 4810 4844 6721 88353 0 9029 97382 93792 |
|
| 88387 0 13839 102226 100513 |
|
| 13744 0 0 13744 13663 |
|
| 13744 0 0 13744 13663 |
|
| 102131 0 13839 115971 114176 |
|
| -7981 0 -3470 -11451 7116 |
|
| 0 0 297 297 -6077 44 0 0 44 102 |
|
| -7937 0 -3173 -11111 1141 |
|
| 23419 0 3653 27072 25931 39 0 0 39 0 |
|
| 23458 0 3653 27111 25931 |
|
| 15521 0 480 16000 27072 |
8
CHRIST CHURCH NAILSEA PCC FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
RESERVE FUNDS
OTHER CHURCH GROUPS
| RECEIPTS AND PAYMENT ACCOUNT Receipts Income Transfer from general fund Payments Expenditure Transfer to general fund: Net surplus/deficit for the year Balance b/f at 1 January Balance c/f at 31 December PASTORAL FUND RECEIPTS AND PAYMENT ACCOUNT Receipts Income Transfer from general fund Payments Expenditure Transfer to general fund: Net surplus/deficit for the year Balance b/f at 1 January Balance c/f at 31 December ANNUAL GIFT DAY APPEAL FUND & CMS RECEIPTS AND PAYMENT ACCOUNT Receipts Income Transfer from general fund Payments Expenditure Transfer to general fund: Net surplus/deficit for the year Balance b/f at 1 January Balance c/f at 31 December MAINTENANCE RESERVE RECEIPTS AND PAYMENT ACCOUNT Receipts Income Transfer from general fund: Payments Expenditure Transfer to general fund: Net surplus/deficit for the year Balance b/f at 1 January Balance c/f at 31 December REORDERING OF CHURCH RECEIPTS AND PAYMENT ACCOUNT Receipts Income Transfer from general fund: Payments Expenditure Transfer to general fund: Net surplus/deficit for the year Balance b/f at 1 January Balance c/f at 31 December |
Unrestricted Designated Restricted Total Total funds funds funds 2020 2019 £ £ £ £ £ 0 0 1258 1258 3617 0 0 0 0 0 0 0 1853 1853 3284 0 0 0 0 0 0 0 -595 -595 334 |
|---|---|
| 0 0 3705 3705 3371 |
|
| 0 0 3110 3110 3705 |
|
| Unrestricted Designated Restricted Total Total funds funds funds 2020 2019 £ £ £ £ £ 0 0 0 0 0 0 0 21 21 20 0 0 0 0 0 0 0 0 0 0 0 0 21 21 20 |
|
| 0 0 688 688 668 |
|
| 0 0 709 709 688 |
|
| Unrestricted Designated Restricted Total Total funds funds funds 2020 2019 £ £ £ £ £ 0 0 0 0 0 0 0 2822 2822 2596 0 0 0 0 0 0 0 3069 3069 2567 0 0 -247 -247 29 |
|
| 0 0 247 247 218 |
|
| 0 0 0 0 247 |
|
| Unrestricted Designated Restricted Total Total funds funds funds 2020 2019 £ £ £ £ £ 0 0 0 0 0 0 0 250 250 6500 0 0 0 0 0 0 0 0 0 1620 0 0 250 250 4880 |
|
| 0 22829 0 22829 17949 |
|
| 0 22829 250 23079 22829 |
|
| Unrestricted Designated Restricted Total Total funds funds funds 2020 2019 £ £ £ £ £ 0 0 0 0 0 0 0 600 600 1399 0 0 0 0 0 0 0 326 326 584 0 0 274 274 815 |
|
| 0 5647 2937 8584 7769 |
|
| 0 5647 3211 8858 8584 |
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CHRIST CHURCH NAILSEA PCC FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE FINANCIAL STATEMENTS
NOTE 1 ACCOUNTING POLICIES
1a) Accounting conventions
The financial statements for the year ended 31 December 2020 have been prepared in accordance with the Church Accounting Regulations 2006 together with the applicable accounting standards and the Charities Statement of Recommended Practice (SORP) using the Receipts and Payments basis of accounting.
1b) Segregation of funds as required by the Charities Act
Unrestricted funds represent the funds of the PCC that are not subject to any restriction by the donor regarding their use and which are freely available for furthering the general mission and ministry of the church. Unrestricted funds may be designated for a particular purpose by PCC.
Restricted funds represent the funds of the PCC that have been donated for a specific purpose. Such funds may only be applied for the purpose for which they were donated. Restricted funds are identified in the Financial Statements to ensure proper control.
Endowment funds. The PCC has no endowment funds.
1c) Recognition of accounting transactions
The financial statements include all monetary transactions, assets and liabilities for which the PCC is responsible in law, including those of recognised church groups. They do not include the accounts of church groups which owe their main affiliation to another body, or which are merely informal gatherings of church members. Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.
1d) Statement of Assets and Liabilities
The following assets are recognised in the Statement of Assets and Liabilities:
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Moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal;
-
Land and buildings held on behalf of the PCC;
-
Other fixtures, fittings and equipment which the PCC may freely sell without a faculty, where the original cost exceeded £1,000;
-
Amounts owing from HM Revenue & Customs where a formal repayment claim has not yet been made;
-
Amounts receivable from Tickenham PCC not credited before 31 December 2020;
-
Amounts owing from Funeral Directors not credited before 31 December 2020;
-
Legacies where formal notification of entitlement and amount has been received before 31 December 2020 by the PCC;
-
Investments held beneficially by the PCC;
-
Closing bank and cash balances as shown in the Receipts and Payments accounts.
The following liabilities are recognised in the Statement of Assets and Liabilities:
-
Any loans, overdrafts and advances to the PCC;
-
Any arrears of Diocesan Common Fund;
-
Creditors for goods and services received and invoiced by 31 December 2020
-
.
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CHRIST CHURCH NAILSEA PCC
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTE 2 GENERAL FUND RECEIPTS
| Unrestricted | Designated | Restricted | Total | Total | |
|---|---|---|---|---|---|
| funds | funds | funds | 2020 | 2019 | |
| £ | £ | £ | £ | £ | |
| 2a) Income from donors | |||||
| Planned giving | 53986 | 0 | 0 | 53986 | 56362 |
| Income tax refund | 14261 | 0 | 0 | 14261 | 14787 |
| Cash collections | 3836 | 0 | 21 | 3857 | 7731 |
| General gifts and donations | 6848 | 0 | 0 | 6848 | 1788 |
| 78932 | 0 | 21 | 78953 | 80668 | |
| 2b) Other voluntary income | |||||
| Saturday coffee | 303 | 0 | 0 | 303 | 1396 |
| Children's Work | 830 | 0 | 0 | 830 | 480 |
| Specific gifts, donations and events | 1120 | 0 | 8576 | 9696 | 7389 |
| Income tax refund (Gift Day and specific donations) |
0 | 0 | 495 | 495 | 221 |
| 2253 | 0 | 9070 | 11323 | 9485 | |
| 2c) Income from charitable trading | |||||
| Bible notes & books | 290 | 0 | 0 | 290 | 385 |
| Magazine | 908 | 0 | 0 | 908 | 887 |
| Other church groups' income | 0 | 0 | 1258 | 1258 | 3617 |
| Welcome and Events Group | 0 | 0 | 0 | 0 | 3079 |
| Hire of Vestry Hall | 1900 | 0 | 0 | 1900 | 6748 |
| Wedding & funeral fees | 5863 | 0 | 0 | 5863 | 3375 |
| 8961 | 0 | 1258 | 10219 | 18092 | |
| 2d) Income from investments | |||||
| Deposit interest | 26 | 0 | 0 | 26 | 47 |
| Scottish Widows income | 25 | 0 | 0 | 25 | 25 |
| Dividend income COIF | 0 | 0 | 21 | 21 | 20 |
| 51 | 0 | 21 | 72 | 92 | |
| 2e) Other ordinary income | |||||
| Tickenham share of Benefice costs | 3954 | 0 | 0 | 3954 | 5057 |
| 3954 | 0 | 0 | 3954 | 5057 | |
| 2f) Extraordinary income | |||||
| Legacies & gifts | 0 | 0 | 0 | 0 | 7898 |
| 0 | 0 | 0 | 0 | 7898 | |
| TOTAL RECEIPTS | 94150 | 0 | 10370 | 104520 | 121292 |
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CHRIST CHURCH NAILSEA PCC FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTE 3 GENERAL FUND PAYMENTS
| Unrestricted | Unrestricted | Designated | Restricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | 2020 | 2019 | ||||
| £ | £ | £ | £ | £ | ||||
| Direct charitable expenditure: | ||||||||
| 3a) Donations | ||||||||
| Home missions & other Church societies | 34 | 0 | 2465 | 2499 | 3058 | |||
| Overseas aid | 0 | 0 | 2345 | 2345 | 3663 | |||
| Discretionary / Pastoral aid | 0 | 0 | 0 | 0 | 0 | |||
| 34 | 0 | 4810 | 4844 | 6721 | ||||
| 3b) Activities relating to direct ministry | ||||||||
| Staff expenses of office | 522 | 0 | 0 | 522 | 994 | |||
| Benefice Sundries | 555 | 0 | 0 | 555 | 422 | |||
| Vacancy costs | -190 | 0 | 0 | -190 | 1158 | |||
| Mission costs | 0 | 0 | 0 | 0 | 0 | |||
| Tickenham sole costs | 70 | 0 | 0 | 70 | 0 | |||
| Books & Bible Notes | 625 | 0 | 0 | 625 | 446 | |||
| Churches Together in Nailsea and District | 0 | 0 | 0 | 0 | 320 | |||
| Cleaning | 957 | 0 | 0 | 957 | 1730 | |||
| Diocesan Common Fund | 73553 | 0 | 0 | 73553 | 69145 | |||
| Magazine | 216 | 0 | 0 | 216 | 325 | |||
| Maintenance & repairs | 680 | 0 | 0 | 680 | 3329 | |||
| Miscellaneous costs | 597 | 0 | 0 | 597 | 1227 | |||
| Music costs | 1941 | 0 | 6850 | 8791 | 4188 | |||
| Welcome and Events Group Costs | 50 | 0 | 0 | 50 | 455 | |||
| Sanctuary & service supplies | -31 | 0 | 0 | -31 | 325 | |||
| Utilities & church running costs | 3334 | 0 | 0 | 3334 | 3425 | |||
| Vestry Hall running expenses | 903 | 0 | 0 | 903 | 706 | |||
| Wedding and funerals | 3737 | 0 | 0 | 3737 | 1607 | |||
| Children and Families | 835 | 0 | 0 | 835 | 705 | |||
| Church Reordering | 0 | 0 | 326 | 326 | 0 | |||
| Other church groups | 0 | 0 | 1853 | 1853 | 3284 | |||
| 88353 | 0 | 9029 | 97382 | 93792 | ||||
| Total direct expenditure | 88387 | 0 | 13839 | 102226 | 100513 | |||
| Other expenditure: | ||||||||
| 3c) Church management & administration | ||||||||
| Parish office | 1738 | 0 | 0 | 1738 | 2311 | |||
| Administrator costs | 11888 | 0 | 0 | 11888 | 11237 | |||
| Stewardship expenses | 119 | 0 | 0 | 119 | 115 | |||
| 13744 | 0 | 0 | 13744 | 13663 | ||||
| 3d) Extraordinary expenses | 0 | 0 | 0 | 0 | 0 | |||
| Total other expenditure | 13744 | 0 | 0 | 13744 | 13663 | |||
| TOTAL PAYMENTS | 102131 | 0 | 13839 | 115970 | 114176 |
12
CHRIST CHURCH NAILSEA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
NOTE 4 OTHER INVESTMENTS
| COIF Charities Fund - Income Units | Holding Value Income |
|---|---|
| 40 720 21 |
NOTE 5 CHARITABLE DONATIONS
| Home Wellspring Counselling Connect Youth Worker Children's Society Lee Abbey Clevedon Food Bank Kingshill School British Legion Total charitable donations |
Overseas 1000 Christian Aid 500 CMS Partner 463 Beirut Appeal 288 Leprosy Mission 215 16 18 2500 4845 |
1151 548 311 335 |
|---|---|---|
| 2345 | ||
NOTE 6 REMUNERATION AND EXPENSES
Salaries, fees and remuneration of PCC members
During the year the PCC paid casual fees to some members of the PCC who undertook verger duties at weddings and funerals. These verger payments are reimbursed from fees charged for weddings and funerals.
The PCC reimbursed members for personal expenditure incurred on in connection with areas of work such as maintenance, youth work, pastoral care and general administrative costs. Members of the PCC, other than the clergy, who incurred expenses on behalf of the PCC in this way, were reimbursed as follows:
Val Clifton £8 Robin Lambert £25
Staff expenses of office
The PCC reimbursed expenses of office to the Staff Team together with fees and expenses to visiting clergy. Expenses and fees were reimbursed as below. The figures exclude the cost of retired clergy during the period of vacancy which are reimbursed by the Diocese.
| Priest-in-Charge Readers Reader Training LMG clergy Visiting/retired Clergy Totals |
2020 2019 £277 £437 £0 £80 £20 £116 £225 £228 £0 £133 |
|---|---|
| £522 £994 |
13
Inde ndent ExamlneV$ Re Church Council pcc ort to the Trustees of Christ Church Nailsea Parochlal This report on the accounts of the PCC for the year ended 31 December 2020, which a set out in the Annual Report, is in resW of an examination carried out in aC£Ordan with section 145 of the charit Act 20111th0 Acti. Respective respon$lbllill•s rf the trustees and examln•r As the members of the PCC. you act as trustees and are reSpKjnsib for. the preparation of the accounts. keeping proper lUnting rec>)rds, safeguarding the PCC assets and instituling such measures as are reas(Thbty Uirj to enable the prevention and detection of fraud. You consider that an audil is not required for Ihis year under ion 144 of the Act and that an independent examinatKJn is needed. It is my responsibilty to.. examine the &counts under section 145 of the ACL to follow the procedures laid down in the Geral OKectsons given by the Charrty Commissh)n under section 1451Sllb) of the Act. and to state whether parbcular matters have come to my attention. Basis of Indendent •xamineff$ statom My examinatton Wds cArried arcordance ryth General Dire¢tkN given by the Charity Commissn. An examination includes a rev ofthe ac£ounts'rwJ records kept by the PCC and a comparison of the accounts presented with those reCd$. It a150 includes Considerat of any unusual rtems or disclosures in the accounts and seeking explan*"ons from you as trustees concerning any such matters. The proc&dures undertaken do not provhde all the evidence that woukl be required in an audit. and ox)n5equenlty I do nol express an audtt opinK)n on the accounts. IndowKlont examinerfs ststomont In the course of my examinatn. no matter has L¥tre to my attention: 1. whth grves me reasonable cause to belwe that in, any material respert the trustees have not met the require[rts to ensure that • proper accounting re¢or(Is are kept in accordance with secth)n 130 of the Act.. and . accounts are pffjpared which accord vthh these ount.g records and comply with the accounts'ng requirements of the A¢ or 2. to which, in my opinion, attention shoukl bèqravm in order to enab a proper understaThling of the accounts to be reached. Signed: 10 Philip J C Winter Winters Consulting 59A North Street Nailsea North Somerset BS48 4BS