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2024-12-31-accounts

Trustees Annual Report and Financial Statements of the Parochial Church Council of St Bartholomew’s Church, Arborfield

for the year ended 31 December 2024

Trustees Annual Report

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 St Bartholomew’s, Arborfield, registration number 1146779.

The correspondence address of the Church is The Rectory, Church Lane, Arborfield, Berkshire RG2 9HZ.

The Trustees, members of the PCC who have served from 1 January 2024 until the date this report was approved (or as indicated) are:

Rev Piers Bickersteth (Until
18/02/24)
Rev Andrew Kearns (Chair since
March 24) (appointed as rector
Minister 26thSept 24)
Associate Minister Iain Lingwood (since 11/11/24)
Churchwardens Joseph Brown
Lynn McBurnie
Deanery Synod reps Ruth Kershaw (since 21/04/24)
Poppy Brown
Anthony Pollock
Elected members Alison Caldwell
Patricia Fryer
Ian Hollamby (until 11/11/24)
Mark McDonnell
Rob Hughes (since 21/04/24)
Felicity Singh
Jonathan Green
Alex Kershaw

Bankers Barclays Bank PLC Independent Examiner Lisa Darby FCA

1

Structure, governance and management

The PCC is a corporate body established by the Church of England and operates under the Parochial Church Council (Powers) Measure 1956.

The appointment of PCC members is governed by, and set out in, the Church Representation Rules. The Trustees, members of the PCC, are either elected by the Annual Parochial Church Meeting or are co-opted onto the PCC and hold office for 3 years.

Objectives and activities

The principal purpose of St Bartholomew’s Church, Arborfield is the promotion of the Gospel of our Lord Jesus Christ, according to the doctrines and practices of the Church of England. The objectives of the PCC are defined by the Parochial Church Council (Powers) Measure 1956 as “to co-operate with the minister in promoting in the ecclesiastical parish the whole mission of the Church – pastoral, evangelistic, social and ecumenical.”

The trustees confirm that they have given due consideration to the Charity Commission’s published guidance on the operation of public benefit.

Achievements and performance

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. During 2024 we committed to support the following: Christian Community Action (CCA), Open Doors and Crosslinks.

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. This is also a vital time for us to grow as a fellowship and refreshments after the service provide the opportunity for relationships to build. It is our assumption, however, that our life as a Church should overflow into our daily lives and our growth groups continue to provide a natural context for relationships to develop whereby people can serve and encourage one another further.

Church at the Green marked its seventh birthday in March 2024 and continues to give thanks to God for all that He continues to do in establishing and keeping the church family, as well as building our relationships with neighbours who continue to move into the new housing locally. Piers Bickersteth retired as Rector in February 2024, and in September 2024 Rev Iain Lingwood was licensed to lead the ministry at CTG.

Andy Kearns was installed as the new Rector of Arborfield with Barkham on 26[th] September and continues to be based at St Bartholomew’s, Arborfield.

During the year the Electoral Roll was revised in accordance with Church of England practice and the number currently on the Roll is 119.

Most of the charity’s activities are undertaken by volunteers and the charity could not operate effectively without their efforts. In planning the activities, the PCC has applied the guidance on public benefit issued by the Charity Commission.

2

Financial review

Our Lord, continues to be very kind to us and we feel so blessed to have Andy Kearns take up the role of rector for the benefice. We are also very grateful to have Ruth Kershaw who has joined the team on a part-time basis as community minister. The diocese now pay Andy’s salary and Ruth’s is handled by the trust.

During the year the Church income was £ 119,167 (a decrease of £7,175 from 2023) and Church expenditure was £122,432 (last year £126,027(a decrease of £3, 596 from 2023).

We have made mortgage repayments of £25,542(£13,144 Capital Repayments and £12,398 Interest Repayments) to Methodist Chapel Aid limited towards our loan of £250,000 for the refurbishment of School House.

There is £65,546 invested in a 120 day notice investment fund and £102,535 in our current accounts (£1, 724 of these funds are restricted)

We have received planning permission to move ahead with our car park and have a quote of £64,800 for this work.

Heating

Our boiler is broken and the diocese is recommending we move to under pew heating. We have an initial quote is £24,190.00p plus vat.

Reserves

The reserves policy of the charity is to hold cash reserves which equate to a minimum of 2 months income at all times. For the 2024 year end this would require approximately £19,000 of cash reserve. The unrestricted immediately accessible cash held at the year end was £166,356; so the trustees are confident their reserve policy has been complied with.

Quinquennial Inspection

The quinquennial inspection was carried out in August 2020 and is therefore due for renewal this year. There are several cracks in the masonry around the church which are being actively monitored with crack gauges. It is not yet clear if and when repairs will be required. There is a church working party which will be ensuring the required inspections and repairs are completed.

Going concern

The Charity is reliant on the support of voluntary donations to enable it to continue operating. The trustees believe that support will continue and that the Charity will continue to operate.

Responsibilities of trustees

Charity law requires the PCC to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

3

The PCC is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

With regard to the PCC’s obligations to safeguard children and vulnerable adults, the members of the PCC confirm that they have complied with their duties under section 5 of the Safeguarding and Clergy Discipline Measure 2016.

Approved by the Parochial Church Council on Mar 31, 2025 and signed on its behalf by:

Andrew Kearns Patricia Fryer Patricia Fryer (Mar 31, 2025 05:22 GMT+1) Rev Andrew Kearns Patricia Fryer Chairman Treasurer

4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. BARTHOLOMEW'S, ARBORFIELD

I report to the trustees on my examination of the accounts of the Parochial Church Council of the Ecclesiastical Parish of St. Bartholomew's, Arborfield ('the charity') for the year ended 31 December 2024 on pages 6 to 9 following.

Responsibilities and basis of report

As the trustees of the charity, the members of the PCC are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  1. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Lisa Darby

Lisa Darby (Mar 31, 2025 15:30 GMT+1)

Lisa Darby FCA

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Mar 31, 2025

Page 5

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. BARTHOLOMEW'S, ARBORFIELD

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Income receipts
Voluntary receipts
2(a)
Church activities
2(b)
Investment income
2(c)
Total receipts
Payments
Church activities
3(a)
Ministry costs
3(b)
Mission and charitable gifts
3(c)
Total payments
Transfers between funds
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before
transfers
Car Park building work
Loan repayments
General
Funds
£
105,245
2,836
5,317
113,398
30,219
57,954
5,026
93,199
2,736
-
2,736
95,935
17,463
(20,647)
(3,185)
82,404
79,219
Restricted
Funds
£
50
-
3
53
5
-
424
429
-
-
-
429
(376)
366
(10)
1,674
1,664
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
(70)
(70)
87,267
87,197
Endowment
Funds
£
-
-
5,716
5,716
525
-
-
525
-
25,542
25,542
26,067
(20,351)
20,351
-
-
-
2024
£
105,295
2,836
11,036
119,167
30,750
57,954
5,450
94,154
2,736
25,542
28,278
122,432
(3,265)
-
(3,265)
171,345
168,080
2023
£
114,866
9,119
2,357
126,342
34,672
44,856
15,143
94,672
7,187
24,168
31,356
126,027
314

-
314
171,031
171,345

The notes on pages 8-9 form part of these accounts.

Page 6

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. BARTHOLOMEW'S, ARBORFIELD

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

A Cash funds
Cash at bank with immediate access
United Trust Account - Investment
B
Other monetary assets
Gift aid due to charity
Prepayment
Other debtors
Total current assets
C
Liabilities
Falling due within one year
Diocesan Board of Finance
Accounts payable
Grant obligations
Fee for Independent Examination
Other creditors
Total net current assets
D
Other Church Assets
Liabilities secured on School House
Total assets less secured liabilities
School House used as clergy accommodation
(2021 valuation by Haslams, Chartered Surveyors)
Assets and secured liabilities retained for charity's own use
Capital Loan payments falling due within less than one year
Capital Loan payments falling due after one year
Church Hall sliding partitions (trustees deem these to be fully
depreciated in 2024)
General
funds
£
60,535
18,685
79,219
9,304
2,132
236
11,672
90,891
1,030
682
4,000
1,512
650
7,874
83,017
-
2,887
Restricted
funds
£
-
1,664
1,664
-
-
-
-
1,664
-
-
-
-
-
-
1,664
-
-
-
-
-
-
-
-
Designated
funds
£
42,000
45,197
87,197
-
-
-
-
87,197
-
-
-
-
-
-
87,197
-
-
-
-
-
-
-
-
Endowment
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
750,000
-
-
750,000
13,158
197,368
210,526
539,474
2024
£
102,535
65,546
168,080
9,304
2,132
236
11,672
179,752
1,030
682
4,000
1,512
650
7,874
171,878
750,000
-
2,887
752,887
13,158
197,368
210,526
542,361
2023
£
69,117
102,228
171,345
2,557
2,075
-
4,632
175,977
852
730
-
1,500
351
3,433
172,544
750,000
11,034
-
2,887 761,034
-
-
-
2,887
13,158
210,526
223,684
537,350

School House is held under an endowment trust deed dated 1st December 1871 for the education of the children of Arborfield and Barkham in the principles of the Church of England at the Coombs Primary School. It is occupied as a residence by the church's associate minister for this purpose. The rent saved from renting accommodation for the church's associate minister from a third party will fund the loan repayments. There is therefore no additional liability on the PCC arising from this arrangement.

The above loan which is secured on the School House is repayable in equal half yearly instalments and is repayable in full by 2041.

Consecrated property, beneficed property and moveable church furnishings which require a special faculty for disposal are excluded from the above list of charity assets.

The accounts were approved by the trustees and signed on their behalf by:

Andrew Kearns

Andrew Kearns (Mar 31, 2025 10:04 GMT+1)


Rev Andrew Kearns

Mar 31, 2025 Date: __

The notes on pages 9-10 form part of these accounts.

Page 7

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. BARTHOLOMEW'S, ARBORFIELD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
a) Voluntary income
Regular donations under gift aid
Other regular donations
Total regular receipts
One-off donations under gift aid
Other one-off donations
Collections
Total receipts from one-off donations
Gift aid reclaimed
b)
Church activities
Clergy fees
Other activities and fees
c)
Investment income
Rental Income
Dividends from CBF investment funds
3
a)
Church activities
Church @ the Green
Church running costs
Office cost and central costs
Insurance
Independent examination
School House costs
Assigned fees
Other charitable activities
Other costs
b)
Ministry costs
Associate Minister
Youth worker
Parish Share
Other ministry expenses
c)
Mission and charitable gifts
Christian Community Action
South Central Gospel
Crosslinks
Open Doors
Church at the Green
Individuals
Bibles given to school leavers
Friends of the Cathedral
General
funds
£
68,301
16,755
85,056
8,360
990
274
9,624
10,565
105,245
2,256
580
2,836
-
5,317
5,317
General
funds
£
2,276
11,261
6,928
3,739
2,042
957
852
65
2,099
30,219
27,132
375
28,902
1,545
57,954
-
-
5,016
-
-
-
-
10
5,026
Restricted
funds
£
-
-
-
-
50
-
50
-
50
-
-
-
-
3
3
Restricted
funds
£
-
-
-
-
-
-
-
5
5
-
-
-
-
-
-
-
-
-
424
424
Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Endowment
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
5,716
-
5,716
Endowment
funds
£
-
-
-
525
-
-
-
-
-
525
-
-
-
-
-
-
-
-
-
-
-
Total
2024
£
68,301
16,755
85,056
8,360
1,040
274
9,674
10,565
105,295
2,256
580
2,836
5,716
5,320
11,036
Total
2024
£
2,276
11,261
6,928
4,264
2,042
957
852
65
2,104
30,750
27,132
375
28,902
1,545
57,954
-
-
5,016
-
-
-
424
10
5,450
Total
2023
£
65,150
16,040
81,190
1,810
585
409
2,804
30,872
114,866
3,212
5,907
9,119
120
2,237
2,357
Total
2023
£
-
12,950
9,892
4,646
1,968
-
544
363
4,309
34,672
39,378
4,479
-
999
44,856
2,500
500
3,394
2,500
5,500
500
249
-
15,143

Page 8

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. BARTHOLOMEW'S, ARBORFIELD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4 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 included in the ministry section of note 3 above.

Included in the staff employed by the independent charity are:

Rev Andrew Kearns was employed by the Arborfield and Barkham Parish Churches Trust until September 2024. During this period Rev Andrew Kearns and family received accommodation in the recently renovated School House. The cost of this accommodation was covered by the PCC with a peppercorn rent of £10 pcm being paid by the minister. [NB by kind permission of the diocese the Kearns family moved into the rectory on 16th August and School House remained vacant until 27th September]

In September 2024 Rev Kearns was appointed Rector and is now employed by the Diocese.

The PCC pay Arborfield and Barkham Parish Churches Trust a proportion of benefice’s parish share, which Arborfield and Barkham Parish Churches Trust subsequently provide to the Diocese (2024: £28,902) who provide Rev. Kearns with a stipend and accommodation to carry out his role as Rector. As Rector Rev. Kearns remains a member of the PCC and hence a trustee. [Note the benefice is made up of 4 churches who all pay a proportion of the parish share which is why the parish share is not paid directly to the Diocese] "

In September 2024 Rev Iain Lingwood was appointed Associate Minister, he is a member of the PCC and hence a trustee. He is employed by the Arborfield and Barkham Parish Churches Trust. Since 27th October 2024 Rev. Lingwood and the family receive accommodation in the School House which is rented from the PCC by the Arborfield and Barkham Parish Churches Trust at a rate of £1782 pcm. In addition Iain Lingwood pays a peppercorn rent of 10 pcm to the PCC.

Ruth Kershaw who is a member of the PCC and hence a trustee is employed by the Arborfield and Barkham Parish Churches Trust in the role of Community Worker. Ruth was appointed on 1st October 2024.

No other person connected with the PCC has been paid remuneration or other benefits from the funds of the PCC, other than the direct reimbursement of expenses with no profit element.

5 Fund movements

General funds
Restricted funds:
Bell fund
Women's Ministry fund
Ditchfield prize fund
Other nominated gifts
Endowment funds:
School House fund
Designated funds:
Women's Ministry fund
Sustain Ministry Legacy fund
Total funds
Opening
balance
£
82,404
1,402
60
212
-
1,674
Receipts
£
113,398
50
-
3
-
53
Payments
£
(95,935)
(5)
-
(424)
(429)
Transfers
£
(20,647)
5
(60)
421
366
Closing
balance
£
79,219
1,452
-
212
-
1,664
-
-
70
87,197
87,267
171,345
5,716
5,716
-
-
-
119,167
(26,067)
(26,067)
-
-
-
(122,432)
20,351
20,351
(70)
-
(70)
-
-
-
-
87,197
87,197
168,080

The Bell fund relates to income and expenditure received and paid directly in relation to the Church bells and the bell ringing lessons. The restricted Women's Ministry fund relates to income, donations and costs that are in relation to the Women's ministry that the church runs. This fund is closed in 2024.

The Ditchfield prize fund relates to income to be applied in providing one or more prizes for religious knowledge to one or more children in school every year. The School House endowment fund has been created following the surrender of the lease of the School House. The School House is held in accordance with the terms of the original trust deed dated 1 December 1871.

The Sustain Ministry Legacy fund relates to a legacy gift received that will contribute towards the continued ministry running costs of the church. This includes such costs as Minister costs and children & youth ministry costs.

The transfer from the general fund into the Ditchfield prize fund is a contribution towards the purchase of bibles for school leavers.

The transfer from the general fund into the School House endowment fund is a contribution towards the mortgage repayment on the School House.

The transfer from the general fund into the Bell fund is a contribution towards the annual bell expenditure incurred during 2024. The transfer from the designated Women's Ministry fund to the general fund reflects the closure of this fund.

Page 9