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## 

## 

## 




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

## **STATEMENT OF ASSETS AND LIABILITIES** 

|**MONETARY ASSETS AT 31 DEC**<br>**Cash and bank balances:**<br>HSBC Current (less uncleared cheques)<br>HSBC Deposit<br>Scottish Widows Deposit<br>Other investments (note 4)<br>Other Church group's funds (various<br>accounts)<br>**Per Receipts and Payments accounts**<br>**Debtors:**<br>Arthur E Davey & Sons Ltd<br>Tickenham re-charge December 2021<br>**TOTAL MONETARY ASSETS**<br>**CURRENT LIABILITIES**<br>**OTHER INVESTMENTS**<br>**OTHER ASSETS**|_(See p8)_<br>_------------------------- (Reserve funds - see p9) ------------------------_<br>_General_<br>_Other_<br>_Pastoral_<br>_Vestry Hall Maintenance_<br>_Church_<br>**_Total_**<br>**_Total_**<br>_Fund_<br>_Church_<br>_Fund_<br>_& Signage_<br>_Reserve_<br>_Reordering_<br>**_2021_**<br>**_2020_**<br>_Groups_<br>_Improvements_<br>_(restricted)_<br>_(restricted)_<br>_(designated)_<br>_(designated)_<br>_(restricted &_<br>_designated)_<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>_£_<br>4588<br>0<br>0<br>0<br>0<br>0<br>4588<br>_9641_<br>10535<br>0<br>730<br>20000<br>0<br>4022<br>35287<br>_13286_<br>0<br>0<br>0<br>0<br>22299<br>2701<br>25000<br>_25000_<br>823<br>0<br>0<br>0<br>0<br>0<br>823<br>_720_<br>0<br>3002<br>0<br>0<br>0<br>0<br>3002<br>_3110_|
|---|---|
||15946<br>3002<br>730<br>20000<br>22299<br>6723<br>68699<br>_51756_|
||865<br>0<br>0<br>0<br>0<br>0<br>865<br>_0_<br>292<br>0<br>0<br>0<br>0<br>0<br>_292_<br>_109_|
||17103<br>3002<br>730<br>20000<br>22299<br>6723<br>69856<br>_51865_|
|||
||0<br>0<br>0<br>0<br>0<br>0<br>0<br>_0_|
||Nil<br>- Moveable church furnishings as listed in the terrier and inventory (held by the church<br>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 2021 to 31 December 2021 

7 



## **CHRIST CHURCH NAILSEA PCC** 

## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **GENERAL FUND** 

## **RECEIPTS AND PAYMENTS ACCOUNT** 

|_Note_<br>**RECEIPTS**<br>Income from donors<br>2a<br>Other voluntary income<br>2b<br>Income from charitable and ancillary trading<br>2c<br>Income from investments<br>2d<br>Other ordinary income<br>2e<br>Extraordinary income<br>2f<br>**TOTAL RECEIPTS**<br>**PAYMENTS**<br>Direct charitable costs:<br>Charitable donations<br>3a<br>Ministry costs<br>3b<br>Other expenditure:<br>Church management & administration<br>3c<br>**TOTAL PAYMENTS**<br>**NET SURPLUS / (DEFICIT) FOR THE YEAR**<br>**BEFORE TRANSFERS**<br>**NET TRANSFERS TO/FROM RESERVE ACCTS**<br>**GAINS AND LOSSES ON INVESTMENTS**<br>**NET (DEFICIT)/ SURPLUS AFTER TRANSFERS**<br>**AND GAINS/(LOSSES) ON INVESTMENTS**<br>**BANK AND CASH BALANCES BROUGHT**<br>**FORWARD AT 1 JANUARY 2021**<br>**PREVIOUS YEAR ADJUSTMENT**<br>**REVISED BALANCES BROUGHT FORWARD**<br>**BANK AND CASH BALANCES CARRIED**<br>**FORWARD AT 31 DECEMBER 2021**|_Unrestricted_<br>_Designated_<br>_Restricted_<br>**_Total_**<br>**_Total_**<br>_funds_<br>_funds_<br>_funds_<br>**_2021_**<br>**_2020_**<br>£<br>£<br>£<br>£<br>_£_<br>75559<br>0<br>0<br>75559<br>_78953_<br>3932<br>1528<br>6849<br>12308<br>_11323_<br>10669<br>0<br>1901<br>12570<br>_10219_<br>26<br>0<br>21<br>47<br>_72_<br>3957<br>0<br>0<br>3957<br>_3954_<br>9262<br>20000<br>2000<br>31262<br>_0_|
|---|---|
||103405<br>21528<br>10771<br>135704<br>_104520_|
||17<br>0<br>5562<br>5578<br>_4844_<br>91483<br>982<br>6647<br>99112<br>_97382_|
||91499<br>982<br>12209<br>104690<br>_102226_|
||14173<br>0<br>0<br>14173<br>_13744_|
||14173<br>0<br>0<br>14173<br>_13744_|
|||
||105672<br>982<br>12209<br>118863<br>_1159716_|
|||
||-2268<br>20546<br>-1438<br>16840<br>_-11451_|
||0<br>-20546<br>3548<br>-16997<br>_297_<br>103<br>0<br>0<br>103<br>_44_|
||-2165<br>0<br>2110<br>-54<br>_-11111_|
||15521<br>0<br>480<br>16000<br>_27072_<br>0<br>0<br>0<br>0<br>_39_|
||15521<br>0<br>480<br>16000<br>_27111_|
|||
||13356<br>0<br>2590<br>15946<br>_16000_|



8 



## **CHRIST CHURCH NAILSEA PCC** 

## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **RESERVE FUNDS** 

|**OTHER CHURCH GROUPS**<br>_RECEIPTS AND PAYMENT ACCOUNT_<br>**Receipts**<br>Income<br>Transfer from general fund<br>**Payments**<br>Expenditure<br>Transfer to general fund:<br>**Net surplus/deficit for the year**<br>**Balance b/f at 1 January**<br>**Balance c/f at 31 December**<br>**PASTORAL FUND**<br>_RECEIPTS AND PAYMENT ACCOUNT_<br>**Receipts**<br>Income<br>Transfer from general fund<br>**Payments**<br>Expenditure<br>Transfer to general fund:<br>**Net surplus/deficit for the year**<br>**Balance b/f at 1 January**<br>**Balance c/f at 31 December**<br>**VESTRY HALL AND SIGNAGE**<br>**IMPROVEMENTS**<br>_RECEIPTS AND PAYMENT ACCOUNT_<br>**Receipts**<br>Income<br>Transfer from general fund<br>**Payments**<br>Expenditure<br>Transfer to general fund:<br>**Net surplus/deficit for the year**<br>**Balance b/f at 1 January**<br>**Balance c/f at 31 December**<br>**MAINTENANCE RESERVE**<br>_RECEIPTS AND PAYMENT ACCOUNT_<br>**Receipts**<br>Income<br>Transfer from general fund:<br>**Payments**<br>Expenditure<br>Transfer to general fund:<br>**Net surplus/deficit for the year**<br>**Balance b/f at 1 January**<br>**Balance c/f at 31 December**<br>**REORDERING OF CHURCH**<br>_RECEIPTS AND PAYMENT ACCOUNT_<br>**Receipts**<br>Income<br>Transfer from general fund:<br>**Payments**<br>Expenditure<br>Transfer to general fund:<br>**Net surplus/deficit for the year**<br>**Balance b/f at 1 January**<br>**Balance c/f at 31 December**|_Unrestricted_<br>_Designated_<br>_Restricted_<br>**Total**<br>**_Total_**<br>_funds_<br>_funds_<br>_funds_<br>**2021**<br>**_2020_**<br>£<br>£<br>£<br>£<br>_£_<br>0<br>0<br>1901<br>1901<br>_1258_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>0<br>2009<br>2009<br>_1853_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>0<br>-108<br>-108<br>_-595_|
|---|---|
||0<br>0<br>3110<br>3110<br>_3705_|
||0<br>0<br>3002<br>3002<br>_3110_|
||_Unrestricted_<br>_Designated_<br>_Restricted_<br>**Total**<br>**_Total_**<br>_funds_<br>_funds_<br>_funds_<br>**2021**<br>**_2020_**<br>£<br>£<br>£<br>£<br>_£_<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>21<br>21<br>21<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>21<br>21<br>21|
||0<br>0<br>709<br>709<br>688|
||0<br>0<br>730<br>730<br>709|
||_Unrestricted_<br>_Designated_<br>_Restricted_<br>**Total**<br>**_Total_**<br>_funds_<br>_funds_<br>_funds_<br>**2021**<br>**_2020_**<br>£<br>£<br>£<br>£<br>_£_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>20000<br>0<br>0<br>_0_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>20000<br>0<br>0<br>_0_|
||0<br>0<br>0<br>0<br>_0_|
||0<br>20000<br>0<br>0<br>_0_|
||_Unrestricted_<br>_Designated_<br>_Restricted_<br>**Total**<br>**_Total_**<br>_funds_<br>_funds_<br>_funds_<br>**2021**<br>**_2020_**<br>£<br>£<br>£<br>£<br>_£_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>0<br>0<br>0<br>_250_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>530<br>250<br>780<br>_0_<br>0<br>-530<br>-250<br>-780<br>_250_|
||0<br>22829<br>250<br>23079<br>_22829_|
||0<br>22299<br>0<br>22299<br>_23079_|
||_Unrestricted_<br>_Designated_<br>_Restricted_<br>**Total**<br>**_Total_**<br>_funds_<br>_funds_<br>_funds_<br>**2021**<br>**_2020_**<br>£<br>£<br>£<br>£<br>_£_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>1528<br>1177<br>2705<br>_600_<br>0<br>0<br>0<br>0<br>_0_<br>0<br>452<br>4388<br>4840<br>_326_<br>0<br>1076<br>-3211<br>-2135<br>_274_|
||0<br>5647<br>3211<br>8858<br>_8584_|
||0<br>6723<br>0<br>6723<br>_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: 

- 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 2021; 

- Amounts owing from Funeral Directors not credited before 31 December 2021; 

- Legacies where formal notification of entitlement and amount has been received before 31 December 2021 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 2021 

. 

10 



## **CHRIST CHURCH NAILSEA PCC** 

## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** 

## **NOTE 2   GENERAL FUND RECEIPTS** 

|**2a) Income from donors**<br>Planned giving<br>Income tax refund<br>Cash collections<br>General gifts and donations<br>**2b) Other voluntary income**<br>Saturday/Sunday coffee<br>Children's Work<br>Re-ordering of the Church<br>Miscellaneous<br>Specific gifts, donations and events<br>Income tax refund (Gift Day and specific<br>donations)<br>**2c) Income from charitable trading**<br>Bible notes & books<br>Magazine<br>Other church groups' income<br>Welcome and Events Group<br>Traidcraft<br>Hire of Vestry Hall<br>Wedding & funeral fees<br>**2d) Income from investments**<br>Deposit interest<br>Scottish Widows income<br>Dividend income COIF<br>**2e) Other ordinary income**<br>Tickenham share of Benefice costs<br>**2f) Extraordinary income**<br>Legacies & gifts<br>**TOTAL RECEIPTS**|_Unrestricted_<br>_Designated_<br>_Restricted_<br>**_Total_**<br>**_Total_**<br>_funds_<br>_funds_<br>_funds_<br>**_2021_**<br>**_2020_**<br>£<br>£<br>£<br>£<br>£<br>53344<br>0<br>0<br>53344<br>_53986_<br>15235<br>0<br>0<br>15235<br>_14261_<br>5503<br>0<br>0<br>5503<br>_3857_<br>1478<br>0<br>0<br>1478<br>_6848_|
|---|---|
||75559<br>0<br>0<br>75559<br>_78953_|
||517<br>0<br>0<br>517<br>_303_<br>1919<br>0<br>0<br>1919<br>_830_<br>0<br>1528<br>1177<br>2705<br>_0_<br>1496<br>0<br>110<br>1606<br>_0_<br>0<br>0<br>5026<br>5026<br>_9696_<br>0<br>0<br>536<br>536<br>_495_|
||3932<br>1528<br>6849<br>12308<br>_11323_|
||166<br>0<br>0<br>166<br>_290_<br>853<br>0<br>0<br>853<br>_908_<br>0<br>0<br>1901<br>1901<br>_1258_<br>3008<br>0<br>0<br>3008<br>_0_<br>854<br>0<br>0<br>854<br>_0_<br>2569<br>0<br>0<br>2569<br>_1900_<br>3220<br>0<br>0<br>3220<br>_5863_|
||10669<br>0<br>1901<br>12570<br>_10219_|
||1<br>0<br>0<br>1<br>_26_<br>25<br>0<br>0<br>25<br>_25_<br>0<br>0<br>21<br>21<br>_21_|
||26<br>0<br>21<br>47<br>_72_|
||3957<br>0<br>0<br>3957<br>_3954_|
||3957<br>0<br>0<br>3957<br>_3954_|
||9262<br>20000<br>2000<br>31262<br>_0_|
||9262<br>20000<br>2000<br>31262<br>_0_|
|||
||103404<br>21528<br>10771<br>135704<br>_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**<br>Connect Youth Worker<br>Wellspring Counselling<br>CAP - Christians Against Poverty<br>Children's Society<br>Clevedon Food Bank<br>Sisters of the Church<br>British Heart Foundation<br>Cancer Research<br>St Peter's Hospice<br>Woman's Refuge<br>British Legion<br>**Total charitable donations**|**Overseas**<br>1000<br>Christian Aid<br>500<br>Leprosy Mission<br>500<br>330<br>149<br>140<br>51<br>51<br>50<br>50<br>17<br>2838<br>5578|1414<br>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<br>Reader Training<br>LMG clergy<br>Totals|2021<br>_2020_<br>213<br>_277_<br>0<br>_20_<br>138<br>_25_|
|---|---|
||351<br>_522_|



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