OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

� � � � � � � � � � � � � � � � � � � � � ��   � � �  � � �  �   �� � �  �  ��   �� � � �� � � !� "#�$%� � � � � � � � � � � � � � � � � &'()�+,-./01233.�4566�7/.208/./9� :;�<==+)>1')�?2/@.)0� A2+=0.2� A'/1(�B'C./0.1� BDE�DFG�

� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �

 �� EABFKAR@HKAK?SL $$,T (66:(!)(%()(/"( 2U"()3 � !"#�$%!�$ %&!"#� '�$"()�$%!*�+"#(�,-)�$$./�0(&)(�")(�1&&%#�20 )�&3� $")7+%6:VW<;<=

�� � � � � � �

�� � ��� !"#$"%"&' ()"!#+'"!'('",-./0"1'"$-"('2-3$#) 1/'" 3(-.4"-5"4'-4/'"#$"6(#)!"6.(2"4 (#)",-"5'/!"! !"6(#)!"6.(2"'72/.0'0"-("+ (3#$ /#)'0"!'+��� 8� �   �� � �  �  � � �

�� ��8� � ��9:9;� � � ;<=�   �� �

�>  �?�� �@A� �  �� �  ���  � ��BC�  �� �  �C  ��D C�E�9:9;��� � �;� �  ��BC�  �� � � �� C� �E�9:9:� � F � �� ;<:" G � � �C  H� �   � � C��   �� I�J�� �  �  �  ��K �   �<� H� �� � �  �  ��

��  ��L� � � �  � K � � C�  � � �?  �D �M

�� C� ��?  � C� �? �� �NC�  ��  � �� ��8� � � � ��O  PP    ��Q��D �9:9:�  ���   C� R  � � �  �� �

� �� E�� � � � �� �?  H�  �B H�  ��  � � �  � �  �  � � ��9:9;�B � � �  �?  �> �� C� �? ��

��  �    � � �� �  C� � ��99�C  �� STUVWVUVXYZ[]Z^X[T_V`Z E�� � �  � �� �

�  �  �  �D C��8 ��� ��  ��  �8� �  �� �  � � ��8 ��  �  � � � � I�K � � ��B �a ��DC�� �?  C�  � � � �  ���C  �  �  � �  �� � �

�  C��  � � � � � � ��9:9;��  ��� � 

�  ��� b 

�� � �� C� � � IC� � � ��  �  ��

  � � �  ��

� � �  C�M��   � 8� �Q�  � �  C� ��  ��9:9:� ��� � �  C��Q�8�  � � �� � �  � � �� ��J �c�  �  C�� C� �  �  � �  � � � �  C�   �H� �   H�  � 

� �  C��  �� � �� ��  � �

  ��B   � �  � � ��P  �� � �� � C�
� � � �

�C�  C� � C� �� � C�O  �� ��  �  � ��  �� �   C�8  �d �  ���  � �  C�  � �  � � � �� � � �� �� �  �E��  ��  � � �  � C� � � e

 �� �

� ^_XZk_lgT_ZmlVn]V`ZZ  �O��I � �

�� � �� � C� �  � C ��o  CH�  � ���  � H����  �  ��  � �

� ��� ��M  H� � � ��� � �  � C �  � IC� � � �N �   � ��  ���B C� � � �  C�M�� �� �  � � �   � > C�� �C  H� �

��   � �  � C ��� � �   �  �  � ���

��>��  �  � �� � �a �pC�  ��� �   � � ��� � 8�  �  � �� �I C�   �� ��� � P  �� �

��   �  � R  � �� � � C�

�� � �� �   �    C� I� C�� I� C� � C� �

 �I� � � ��  ��C  � � � �   ��� ��  � �C�  ��� C� � � I� �  ��� �� �G �8 C� �qG8r��p

� �  � �� � I��� �  ��s9::H:::�� I� ��   ��� � � �  N �"

�� )+, -.�/ .-0.1� �

 ���%�!� �   ��2��3�4 5236#�� � � � �7&�  '� �8 �  '�9 !�"�: �  '�;�"!�   '� �"� �  �!�9�<�� �= �  �!�  '�>(� ('� '� �  ��=�9'�$?#��5���&(�!�2��&��  �!� (�!� � ���� �  �  � �(��� �  �&�!� �&#� 5��� 523���� �!�@�&@'� (�%'�&&�!�$& �� � ���(� �� � �(�  � ��&�� ��(� �ABAC#�D�&@� ���&�� �!�!�� � &(� �!�� &'��!� ��%�7%%�9 � ����"�� �   �� ��!�ABAC#� EFGHG FHI�/)JF)K� F-L+.-�-L�MN N. O� ABAC�� �!!�(��: � �! ��CP��&� � ��!�  �  �&��8(#� ��� ��� ��� �&'� �!��!�!� ���!� � �!� �Q(�>#� ���� ����!�R(S�� ��&�!� �(#�>'���%��� �(�  ����!�% �%(� �&��!���#�$��!��  �� !� � � �(�  �%���� �(� �!� �!�TCU'UVW��!� � �&��� ��!�ABAA#� =�����%(�&�'�X!�=�%'�� �� %� #�� 2�!�&&���!� �3��(� ��&�!��7!�8(� =�478=6�  � ��� �9 �&(��ABCY#�Z�7!���  �%� �  ��  ��&&�� � [(� � �!�  &&� � �  �  ���%(� �3�� �%�!� � � � 9 #� 3 �ABAC'�� ��!�!�%�TCA'WBB�� �&�&�!� �#� ��&(� �� �!!�!� �&����!��!�!�#� ��!� �� ��!�ABAC'�? �%'��TWY'WPP#�$ ��� �!�� �(�!� �'�TCU'UVW��� �X�<�!� ���&�� !��� �%  �!�ABAA#�� F-, � D����ABAC��TCUV'\B#� ��!�!�� !� #�>'� � ��'�� '�!!�%(� ��!� �  ��Q(�>�� �!� !� !� �(��� ���� ��CP�&#�X��!�� '� ��&�  '� �'�&��� !����T\V'VVP�  ����!�TU'UP�!�ABAB�  � �ABAB����[!!��!� TV'BBB#�5�!�&�  ��%� ����ABAB#� ��� &�&&�� 8(�  ���� �����  � ��%�%(���!� �!��%#�X� ���9(��� (�%(�%� TC'WBB�%� �  ��&�!�� �&� ��ABAB#� �$��:� &� �%�� � ��9�<��Z(�  � ����%��&]]��� � �(� ����%�!�(�TA'VBB��  �!#��!� �  �!�  �Q(�>�% ��&�� �� !�!� �(#�$����!�!�TYV�!� �&!�!� � !�� ���&�!�(� #� $��!�� �TUC'UWA�!� � #� ��!� ��!�Z �  '�=�7��3& �9#�TA'BBB�!� ���!� ��!� � � � � �� � ��! �TAB'BBB�!�&�� �  ��  �!� �Q(�

 � 

� �'(''���   �)0���1  9�  �   ��   � � � �> �9� �K�7119�� -((�   � �9� ��  � � �1 �')� � �L M�/  9�))(���   �  �  �'(((� � �  � � � �  � � � �9� �7�5> � NONPO$ 7 � �/ 1 �'('(� � � �.LL� ��   �  � �.LL�  ��Q �. 9� � 9� � ��1� � �  �4 � � � �  �  � �    � 9 �7 � � � �'('(� �� & 9�'((�% � �  � � � � �'('(�  ��1 � � � � �: �  �)((��1 �� �  �  �   �   �< ��  �  ��  �  �  ���'(')��1 �  � �  � �1� )-',� � � � �'(')��1 �  �  � �*'((� NONP$RSSTUVWO$ X�  � � �  �  ��1�  � �0� � �  � �   �1 ��   �7� �;9�7�X �Y�L6/�  ��1�    �� � � � �

 � 

�  � �9 � � � � �  �� � �   � �  �  � ��L6/�   �7��  ��1�   � � � : � � � �Z 9�� ��� T![#$S["#[$]#@"^$_#^!# !$ ���  �  � � 9� �  � � ��    ���%  �L � �   � �L  �7  �+�5 >  �Q� � �L  �L �L �X  � � �.> � 7� � �  �  � �� � �.LL� �  � � ��  �  � � �    � ��19��  � ��7  � �� � �1  � � �.LL�   ��9 � � � �    ���� 9�� �.LL�  ��< ��'(')� �*)0()� �&   ��*'()0��  � �*-(('� � � � �'(')� aE^!@#Eb$C"$_#^!# \!$ �. �X ��   �19� � c� � �  �L  9� ���)0)+��   � ���d�= �3e�1 �� �  ��  � ��; 1  � � � � �   � � �    �4  9� � �. �X ��  �� �1�  �19� �  �   ��  � �2(0� � � � � �9 �< � �  �� �9 �    � �')� �� �&   ��*2-(� �1�

 � 

� �'(''� fg#@hg!^$!@$![$P^!#i$jEbb$E$O BEB$_^ BE!`$ � 9� �� �  �� � �   �  � � �Z 9�� � � �   � ���  � � ���� 9� � ��9� � � �k �

CHRIST CHURCH NAILSEA PCC FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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:
Arthur E Davey & Sons Ltd
Tickenham re-charge December 2021
TOTAL MONETARY ASSETS
CURRENT LIABILITIES
OTHER INVESTMENTS
OTHER ASSETS
(See p8)
------------------------- (Reserve funds - see p9) ------------------------
General
Other
Pastoral
Vestry Hall Maintenance
Church
Total
Total
Fund
Church
Fund
& Signage
Reserve
Reordering
2021
2020
Groups
Improvements
(restricted)
(restricted)
(designated)
(designated)
(restricted &
designated)
£
£
£
£
£
£
£
£
4588
0
0
0
0
0
4588
9641
10535
0
730
20000
0
4022
35287
13286
0
0
0
0
22299
2701
25000
25000
823
0
0
0
0
0
823
720
0
3002
0
0
0
0
3002
3110
15946
3002
730
20000
22299
6723
68699
51756
865
0
0
0
0
0
865
0
292
0
0
0
0
0
292
109
17103
3002
730
20000
22299
6723
69856
51865
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)

7

CHRIST CHURCH NAILSEA PCC

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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 2021
PREVIOUS YEAR ADJUSTMENT
REVISED BALANCES BROUGHT FORWARD
BANK AND CASH BALANCES CARRIED
FORWARD AT 31 DECEMBER 2021
Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2021
2020
£
£
£
£
£
75559
0
0
75559
78953
3932
1528
6849
12308
11323
10669
0
1901
12570
10219
26
0
21
47
72
3957
0
0
3957
3954
9262
20000
2000
31262
0
103405
21528
10771
135704
104520
17
0
5562
5578
4844
91483
982
6647
99112
97382
91499
982
12209
104690
102226
14173
0
0
14173
13744
14173
0
0
14173
13744
105672
982
12209
118863
1159716
-2268
20546
-1438
16840
-11451
0
-20546
3548
-16997
297
103
0
0
103
44
-2165
0
2110
-54
-11111
15521
0
480
16000
27072
0
0
0
0
39
15521
0
480
16000
27111
13356
0
2590
15946
16000

8

CHRIST CHURCH NAILSEA PCC

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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
VESTRY HALL AND SIGNAGE
IMPROVEMENTS
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
2021
2020
£
£
£
£
£
0
0
1901
1901
1258
0
0
0
0
0
0
0
2009
2009
1853
0
0
0
0
0
0
0
-108
-108
-595
0
0
3110
3110
3705
0
0
3002
3002
3110
Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2021
2020
£
£
£
£
£
0
0
0
0
0
0
0
21
21
21
0
0
0
0
0
0
0
0
0
0
0
0
21
21
21
0
0
709
709
688
0
0
730
730
709
Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2021
2020
£
£
£
£
£
0
0
0
0
0
0
20000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20000
0
0
0
0
0
0
0
0
0
20000
0
0
0
Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2021
2020
£
£
£
£
£
0
0
0
0
0
0
0
0
0
250
0
0
0
0
0
0
530
250
780
0
0
-530
-250
-780
250
0
22829
250
23079
22829
0
22299
0
22299
23079
Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2021
2020
£
£
£
£
£
0
0
0
0
0
0
1528
1177
2705
600
0
0
0
0
0
0
452
4388
4840
326
0
1076
-3211
-2135
274
0
5647
3211
8858
8584
0
6723
0
6723
8858

9

CHRIST CHURCH NAILSEA PCC FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

NOTES TO THE FINANCIAL STATEMENTS

NOTE 1 ACCOUNTING POLICIES

1a) Accounting conventions

The financial statements for the year ended 31 December 2021 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:

The following liabilities are recognised in the Statement of Assets and Liabilities:

.

10

CHRIST CHURCH NAILSEA PCC

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

NOTE 2 GENERAL FUND RECEIPTS

2a) Income from donors
Planned giving
Income tax refund
Cash collections
General gifts and donations
2b) Other voluntary income
Saturday/Sunday coffee
Children's Work
Re-ordering of the Church
Miscellaneous
Specific gifts, donations and events
Income tax refund (Gift Day and specific
donations)
2c) Income from charitable trading
Bible notes & books
Magazine
Other church groups' income
Welcome and Events Group
Traidcraft
Hire of Vestry Hall
Wedding & funeral fees
2d) Income from investments
Deposit interest
Scottish Widows income
Dividend income COIF
2e) Other ordinary income
Tickenham share of Benefice costs
2f) Extraordinary income
Legacies & gifts
TOTAL RECEIPTS
Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2021
2020
£
£
£
£
£
53344
0
0
53344
53986
15235
0
0
15235
14261
5503
0
0
5503
3857
1478
0
0
1478
6848
75559
0
0
75559
78953
517
0
0
517
303
1919
0
0
1919
830
0
1528
1177
2705
0
1496
0
110
1606
0
0
0
5026
5026
9696
0
0
536
536
495
3932
1528
6849
12308
11323
166
0
0
166
290
853
0
0
853
908
0
0
1901
1901
1258
3008
0
0
3008
0
854
0
0
854
0
2569
0
0
2569
1900
3220
0
0
3220
5863
10669
0
1901
12570
10219
1
0
0
1
26
25
0
0
25
25
0
0
21
21
21
26
0
21
47
72
3957
0
0
3957
3954
3957
0
0
3957
3954
9262
20000
2000
31262
0
9262
20000
2000
31262
0
103404
21528
10771
135704
104520

11

CHRIST CHURCH NAILSEA PCC FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

NOTE 3 GENERAL FUND PAYMENTS

Unrestricted Unrestricted Designated Restricted Restricted Total Total
funds funds funds 2021 2020
£ £ £ £ £
Direct charitable expenditure:
3a) Donations
Home missions & other Church societies 17 0 2821 2838 2499
Overseas aid 0 0 2741 2741 2345
Discretionary / Pastoral aid 0 0 0 0 0
17 0 5562 5578 4844
3b) Activities relating to direct ministry
Staff expenses of office 350 0 0 350 522
Benefice Sundries 383 0 0 383 555
Vacancy costs 0 0 0 0 -190
Tickenham sole costs 53 0 0 53 70
Books & Bible Notes 272 0 0 272 625
Churches Together in Nailsea and District 320 0 0 320 0
Cleaning 1315 0 0 1315 957
Diocesan Common Fund 74760 0 0 74760 73553
Magazine 222 0 0 222 216
Maintenance & repairs 1552 530 250 2332 680
Miscellaneous costs 595 0 0 595 597
Music costs 3135 0 0 3135 8791
Welcome and Events Group Costs 525 0 0 525 50
Sanctuary & service supplies 186 0 0 186 -31
Utilities & church running costs 2837 0 0 2837 3334
Vestry Hall running expenses 930 0 0 930 903
Wedding and funerals 1932 0 0 1932 3737
Children and Families 2115 0 0 2115 835
Church Reordering 0 452 4388 4840 326
Other church groups 0 0 2009 2009 1853
91483 982 6647 99112 97382
Total direct expenditure 91499 982 12209 104690 102226
Other expenditure:
3c) Church management & administration
Parish office 1909 0 0 1909 1738
Administrator costs 12159 0 0 12159 11888
Stewardship expenses 105 0 0 105 119
14173 0 0 14173 13744
3d) Extraordinary expenses 0 0 0 0 0
Total other expenditure 14173 0 0 14173 13744
TOTAL PAYMENTS 105672 982 12209 118863 115970

12

CHRIST CHURCH NAILSEA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

NOTE 4 OTHER INVESTMENTS

COIF Charities Fund - Income Units

Holding Value Income
40 823 21

NOTE 5 CHARITABLE DONATIONS

Home
Connect Youth Worker
Wellspring Counselling
CAP - Christians Against Poverty
Children's Society
Clevedon Food Bank
Sisters of the Church
British Heart Foundation
Cancer Research
St Peter's Hospice
Woman's Refuge
British Legion
Total charitable donations
Overseas
1000
Christian Aid
500
Leprosy Mission
500
330
149
140
51
51
50
50
17
2838
5578
1414
1327
2741

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 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:

John Bickerstaffe 45
Val Clifton 6
Liz Everitt 11
Robin Lambert 384
Malcolm Pemble 19
Linda Randall 73
Margaret Stanton 50

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.

Priest-in-Charge
Reader Training
LMG clergy
Totals
2021
2020
213
277
0
20
138
25
351
522

13