2020 Report and Accounts for the Parochial Church Council of ST MICHAEL AND ALL ANGELS, TWERTON ON AVON
Incumbent Rev Richard White
Bank LLOYDS BANK Plc
Independent Examiner Colin Goater
Church Office Rose Cottage, 42 High Street Twerton BATH, BA2 1DB 01225 351 643
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ANNUAL REPORT OF THE PCC For the year ended 31st December 2020
LEGAL AND ADMINISTRATIVE INFORMATION
Charity details
The Parochial Church Council of the Ecclesiastical Parish of St Michael and All Angels, Twerton on Avon. It is part of the Diocese of Bath and Wells, within the Church of England. The correspondence address is The Rectory, Watery Lane, Twerton, Bath, BA2 1RL
Charity Registration number: 1147405
Details of Trustees
PCC Members are either ex officio or elected by the Annual Parochial Church meeting (APCM) in accordance with the Church Representation Rules. Elected members normally serve for 3-year terms.
The following served as trustees and as members of the PCC during the year following the AGM:
Incumbent (Chair) Richard White Team Vicar Robert Pimm Reader Dilys Smith Church Wardens Luke Brightwell Dan Shaw Deputy Church Warden Rae Maddocks Deanery Synod Representative Rachel Lewis Treasurer Chris Turner Secretary Jennie Brind Elected Members Jennie Brind Julie Lewis Rae Maddocks Trish Rolfe Chris Turner Habila Mormi John
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STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Constitution or Document
The PCC is governed by two pieces of Church of England legislation, called Measures. These are the Parochial Church Council (Powers) Measure 1956) and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended).
Recruitment of Trustees
The method of appointment of PCC members is set out in the Church Representation Rules. The membership of the PCC consists of the incumbent (our Rector), other churchwardens, and members elected by those members of the congregation who are on the electoral roll of the church. In addition, ordained clergy who are licensed to the parish are ex officio members of the PCC, as are the elected representatives to Deanery Synod and representatives from the Parish who are Diocesan Synod members. All those who attend our services/members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. Nominations are called and persons voted for at an Annual Parochial Church Meeting (APCM).
Use of volunteers
The PCC employs a number of staff but also makes significant use of volunteers to carry out its work. Volunteers are involved in all aspects of the work and are supervised by leaders accountable to the PCC.
Organisational Structure
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. The full PCC met eight times during the year. Given its wide responsibilities, the PCC has a small number of committees which sometimes meet between full meetings of the PCC, with each dealing with a particular aspect of parish life, as detailed below:
Standing Committee: This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. We met 3 times this year.
Finance Committee: Assisting the PCC on financial and fundraising matters. Met two times this year.
Missions Committee: Assisting the PCC on external giving matters. Met twice this year.
Risk Management
The PCC reviews the key risks facing the Church, the controls in place to mitigate them and any action required on an ongoing basis. The PCC continues to review and develop the strategic direction of the Church and considers how its exposure to risk changes as a result.
OBJECTIVES AND ACTIVITIES
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Background
The PCC has the responsibility of co-operating with the Rector in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Michael’s Church, the Rec House, and the Rose Cottage Centre
Objectives and Activities
Purpose: To follow Jesus in living upwards to God, inwards to each other, and outwards beyond the church walls.
Vision: is to see God’s river of life bring transformation to the church, Twerton, and beyond. (Ezekiel 47)
Mission: Providing places of refuge to those in need, releasing missional communities to rescue those turning to God, introducing individuals to the restorative love of Jesus.
These aims and objectives are in line with the deanery’s objectives to see the following:
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Everyone a disciple
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Every disciple a disciple-maker
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Every day a discipleship opportunity
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Everywhere a discipleship invitation
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Our church building a discipleship centre
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Our church family a discipleship community
Strategy for achieving the objectives
2020 began with two vision days, allowing us to explore and catch a refreshed vision for the future. We reframed our purpose, taught into Ezekiel 47 painting a picture of the ‘river of life’ vision, and began a conversation about strategy. We invited people with a heart to grow as missional leaders to gather as a ‘huddle’ meeting weekly for spiritual formation and learning how to build a discipleship culture. Following the government’s lockdown at the start of the pandemic, the church community began gathering weekly on Zoom (virtual meeting platform), as we felt this offered the best opportunity for engagement as well as interactivity. As the lockdown restrictions eased in the summer, we gathered a strategy group comprising representatives from staff, PCC and the congregation to plan for how to continue building on the foundations of the past in establishing an UP, IN, OUT culture within the COVID restrictions. We launched a new ‘Gathered & Scattered’ approach to meeting as a church community allowing us to alternate meeting as a gathered church and scattering into smaller, lightweight, low-maintenance communities. We launched three Missional Communities each with the mandate to become extended families of disciples on mission to reach and make new disciples in pockets of Twerton and beyond:
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Roots (exploring the roots of Christianity)
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Twerton Central (loving local Twerton residents)
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- Families (modelling kingdom family across the generations)
We have continued the process of reviewing and discerning how best to ensure our resources and facilities best facilitate the aims and objectives set out above. We had to adapt and respond to needs as during the changing restrictions. We were forced to close Rose Cottage for periods of the year, youth work was put on hold and the church building was also closed for a number of months. Some staff were placed on the government furlough scheme, and our youth minister transitioned from furlough to maternity leave. Food bank was centralized and so we no longer had a local hub. In November we launched a new weekly food and support initiative called ‘Lighthouse’, whereby people from the local community could come into the church building for hot food and receive food parcels. In addition, we continued to seek to:
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ensure our gathered Celebrations enable everyone to worship the transformational God and create space for people to be transformed in his presence, encourage the sharing of personal stories of transformation and be challenged to be agents of transformation through bible-based preaching.
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provide support to children, staff and families through the Chaplaincy at the local Junior School
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provide people with resources and tools to help their discipleship
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gather a regular leadership huddle to support and foster accountability within the leadership teams of missional communities
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offer space and support to local agencies and organisations seeking showing compassion to those in need
Public Benefit Statement
The PCC takes its responsibilities as a charity very seriously. The church has always contributed a great deal to the community and will strive to continue to do so. The reports below describe some of the work that St Michael’s has undertaken over the last year and includes reports for the work of Rose Cottage and school Chaplaincy.
The PCC seeks to be as inclusive as possible in its work and strives to reach out to people of all ages and backgrounds. Our aim is to involve as many people as possible in both running and participating in events and activities, many of which are facilitated by volunteers. The worship, groups and activities are open to anyone within and outside the local community. The Church building, the Rec House and the Rose Cottage Centre are important local resources and are used by various groups and individuals not directly connected to the Church for their own activities and events.
While many who join us in our gatherings are very generous in their donations to the PCC, there is no requirement for anyone attending services to donate money to the church. Any charges levied for specific activities and events are kept as low as possible, and the PCC will always look to help where people are struggling to afford the cost.
The PCC has forged strong links with a range of individuals and organisations. It supports the work of other churches and charitable organisations in Bath, the UK and throughout the world to promote the Christian faith and to help the vulnerable and needy from all faiths and backgrounds.
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In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission's guidance on public benefit.
ACHIEVEMENTS AND PERFORMANCE
Rector’s Report
Whilst this last year has been filled with challenge, it has been an honour to see how God has been at work, building resilience, deepening faith, releasing many into new areas of ministry and reaching people in need. Whilst some initiatives have had to pause or stop, it has been encouraging to see the launch of three new missional communities, a new outreach project (Lighthouse drop-in), and many people growing and stepping out as disciples and exploring their God-given gifts for the first time.
It was difficult saying goodbye to the Tony Russel and Chris Guiver, and as warden and treasurer, we were left with two strategic leadership positions to fill. I am particularly grateful to Dan Shaw for stepping into the role of warden with Luke Brightwell continuing as second warden. The role of treasurer at St Michael’s is particularly challenging due to the visionary nature of our outreach initiatives and the varying and complex streams of income. I was so thrilled that Chris Turner agreed to take on the role of treasurer and have been amazed by his ability to perform this role in a voluntary capacity to an extremely high level, whilst holding down a full-time job and committing to lead in various other areas of church life! Furthermore, I have felt very supported by the PCC and appreciate their dedication and commitment, often attending extra meetings, making difficult decisions, and helping share the weight of responsibility in what can only be described as one of the most testing seasons many of us have been through.
We remain convinced that God’s river of life is the only hope for Twerton and through Jesus we pray that God’s river would flow through Twerton, displacing the narrative of depravity with a new story of new life, hope and healing. We long to see revival, the church on fire in their love for God, each other and the wider community. We see God’s pattern of family as the best structure for embodying the UP IN OUT lifestyle and therefore have a vision to see extended families of missionary servants launched into the river of life, like lifeboats on a mission to search and rescue. We also see the value in having organized and structured environments where those in need can find refuge. We have taken the opportunity to review our mission and outreach and have re-articulated it under the following headings:
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In 2020 we launched our rescue boats (Missional Communities), and plans are progressing to re-establish our various refuge ministries under the name ‘Lighthouse’ encompassing the café, chaplaincy as well as utilizing the building known as the Rec House, to open an additional refuge space that can be used by external organisations wishing to partner with us offering skills and support to compliment what we are already doing. I am very excited to say Nathan Gale will be taking up the role of Lighthouse Leader and this will become a more visible leadership role within the life of the church on Sundays and across the wider church community.
One of the generations who have been most affected by the pandemic has been the young with home learning, social restrictions, and children and youth groups being affected. We still believe the next generation are a priority within St Michael’s vision and in the Autumn, we advertised for a new staffing position, Next Generation Leader, but received no applications. We plan to re-advertise in the summer term of 2021 believing this is a critical role within the life of the church in equipping families and missional communities to disciple their children, but also to partner with the school chaplain in reaching the next generation outside the church in Twerton. Please pray for God to bring the right person and for provision of funds to support this ministry.
We began 2021 by calling the church to be blown by the Holy Spirit. We can’t be sure what the future looks like but as we lean into God we are seeking to listen well, to love better, and live into God’s river of transformation. There may be further challenges ahead, but we are confident God will continue guiding us and will draw many into life with Him.
Church attendance
At the time of the APCM there were 61 names on the electoral role, compared to 56 names in September 2020.
Review of activities undertaken
Key developments during the course of the year included:
Church community
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We have had two Vision Days exploring a renewed understanding of our purpose, vision and strategy, with guest speakers bringing fresh insights. This was underpinned by two teaching series exploring UP, IN, OUT & the River of Life Vision.
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A leader’s huddle was launched with an open invite to anyone wishing to grow as a leader. This group has run throughout the year but reduced from weekly to fortnightly meetings in the Autumn.
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We were forced to close the church building in March and moved services online using Zoom. We also launched a daily bible reflection on Facebook with many people a taking turn in delivering the devotionals. These then reduced to a weekly session on Zoom in December. We also launched several small groups meeting on zoom enabling discipleship & pastoral support to be shared during the first lockdown.
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We launched a gathered & scattered model of gathering on Sundays coinciding with the launch of 3 missional communities replacing the zoom groups. These MCs were launched by core teams who gathered around a shared missional vision.
Rose Cottage
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Following a good start to the year, we the government restrictions forced the café to close in March and the foodbank was moved from Rose Cottage to a central location providing delivery service.
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Nathan Gale was placed on the government furlough scheme and as restrictions changed, we were able to make use of the flexible working arrangements, claiming the furlough grants for hours unworked.
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We then re-opened the café in June and the decision was taken to stay open throughout the summer school holidays. The café remained open until the second lockdown in November.
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We were able to access and receive a government grant and have accessed further funds since to support the re-opening of the café and associated activities.
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In response to growing issues around food poverty, a new food parcel drop-in initiative was launched called Lighthouse. The church was given special permission to open for members of the local community to come and receive a food parcel, occasional hot food offerings, referral to agency support and a listening ear. The weekly session became popular and provided meaningful opportunities to build relationships with those most in need in Twerton. St Michael’s received food parcels through the Fare-share scheme.
St Michael’s Junior School Chaplaincy
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Gwen continued to work throughout 2020 both delivering online resources & worship as well as being based in the school for periods of the lockdowns to support those children & staff who were able to attend school in-person.
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Richard continues to support Gwen in leading collective worship at St Michael’s Junior School, serves as vice-chair of the governors and together with Gwen and the Chair of governors, has re-formed the school’s vision statement to tie in with the vision of the church: “Ready for life” - Working with our community and church to ensure our children are spiritually, emotionally and educationally equipped for life now and in the future.
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A particular highlight was being able to invite the children from school to come into the church building in their class bubbles to celebrate Christingle in December. This was a precious opportunity to leave the school building and enjoy some in-person activities.
Youth & Children
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The youth group met on Tuesday evenings gathering a group of local young people from year 6-8, until the lockdown restrictions forced the group to close in March 2020. With the pressure of homeschooling and the feeling that there may not be appetite for online engagement from the young people, the decision was taken to place Emma Shaw on the furlough scheme. Following the birth of Emma’s daughter, Emma moved from the furlough scheme to a 12-month Maternity Leave.
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Emma and a team of volunteers attended a Youth Work Learning Community taster day in February. The hope was that this would build the team and allow youthwork to continue during Emma’s maternity leave. However, COVID put this on pause and will be reviewed again at a later date.
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Children’s discipleship groups continued to flourish in the first few months of 2020, until lockdown restrictions forced engagement to move online. Resources were directed to parents, and initially services were intentionally designed to be accessible to all-ages. A regular ‘story-time’ session on Facebook led by various people helped engage families during the first lockdown. Later on in the year, a new ‘Kids Time’ session dedicated to engaging children over zoom was launched fortnightly at 10am on Celebration Sundays.
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Creative use of video and media allowed opportunities to share input from the children as well as those unable to access online services with the wider church family.
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The Next Generation Leader Role was advertised with a seed fund generated through generous donations. Sadly, recruitment was unsuccessful.
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Families have engaged positively with the ‘Families’ Missional Community providing opportunities for multi-generational discipleship and community.
FINANCIAL REVIEW
The financial year for St Michael's is the calendar year. Overall income for the year 2020 was approximately £155k, a decrease of 1k on 2019, whilst the 2020 expenditure of £133k represents a decrease of 25% from the 2019 total of £177k. Therefore, in 2020 we oversaw a surplus of £21k, compared to a shortfall of £20k in 2019 and 2018. At the end of 2020, the financial assets of St Michaels total £201k comprising £130k in endowment funds, and £71k in cash reserves. Of these cash reserves, £31k is restricted, meaning it can only be used for the purposes specified by the donor.
2020 was not the year that we forecast when agreeing the budget. I took on the role of Treasurer during the first lockdown and as a PCC we had to make many decisions without knowledge. In March, the PCC made a pledge to pay staff full salaries for at least the next 6 months and although a pay rise was postponed, no member of staff had to take a pay cut. Staff salary costs (salary, HMRC contributions and pensions) are our highest expense at 49% of total expenses.
The government’s furlough job retention scheme has been a great blessing this year, providing 14% of all salary costs in 2020. There have been other additional unexpected sources of income; a BANES Business grant of £10k for Rose Cottage and a £5k council tax rebate.
Another godsend has been the generosity of our regular givers. I am immensely grateful to all those who give to Saint Michaels and your support means a lot. At the beginning of the pandemic, I was anticipating a drop in giving as it was clear that some people would be losing their jobs. In fact, planned giving increased by 10% from 2019; what a testimony to God’s goodness in people’s lives!
Closing our buildings and switching to virtual gatherings has definitely had a financial impact. Our received income from Rose Cottage café, Weddings/Funerals and from rents and hires were understandably less than 2019. We also spent less than forecast on café supplies and utility bills.
In 2020 the PCC have pledged to spend 10% of the previous year’s unrestricted income (meaning money received with no conditions on what we can spend it on) on giving to external causes. In 2020 these external donations included:
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Southside Project
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Send a Cow
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Open Doors, specifically towards Christians in Nigeria
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Church Ministry among Jewish People
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Youth for Christ
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Genesis Trust
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Mercy in Action
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Grow for Life
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Covid 19 donations to Twerton Infants School, St Michaels junior school and to Genesis Trust
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Repairing the Charity shop window after a break in
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Joining with Life Church in helping clear a garden for a vulnerable member of the community
For 2020, we set a target of spending £17k on external donations and by the end of December we had spent £12,600. The PCC’s giving sub-committee wanted to keep a reserve for reacting to any need for donations over the Christmas period and the underspend has been carried over into 2021. All the unspent money from 2020 has now been donated as gifts to
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Open Doors,
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Christ Church Jerusalem,
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Send a cow lent appeal,
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Life project lent appeal,
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Twerton Infants school and St Michaels Junior school, to buy computer equipment for disadvantaged students unable to learn from home.
Sadly, we were not able to run Youth and Children & Families as expected and spent nothing in this area. This is something that we are keen to change in 2021. Many of you pledged money to support the recruitment of a Next Generation lead worker, a role we hoped would oversee our work with children and youth. We were unable to recruit when we advertised in October/November and the money will be carried over into next year when we hope to advertise again.
As 2021 begins, we anticipate the greater freedom to bless people more. Our Missional communities will be key in reaching out people and have been set a budget to spend, both towards missional activities and towards giving to those outside the church. I look forward to sharing with you all next year how they have been a blessing to others.
Please note, all figures presented in this part of the report are approximate.
PCC Responsibilities in relation to the Financial Statements
The PCC is responsible for all parish finance, its management and control, including the appointment of a treasurer. While it may delegate some of its duties, this does not remove its legal responsibilities.
Charity law requires the PCC as trustees of the Church to prepare an annual report and financial statements for each financial year that give a true and fair view of the Church's financial activities during the year and of its financial position at the end of the year. The PCC is also required to ensure that these are subjected to an annual independent examination or audit and to present these to the APCM in accordance with the Church Representation Rules.
In preparing these financial statements, the PCC is required to:
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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The PCC is responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Church and enable them to ensure that the financial statements comply with the Charities Act 2011 and applicable accounting standards. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
FABRIC REPORT
Approved by the PCC on Monday 26 April and signed on their behalf by Rev. Richard White
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St Michaels and All Angels, Twerton
2020 End of Year Financial Statements
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St Michaels and All Angels Church, Twerton, Bath
Charity number: 1147405
Financial statement for year ending 31 December 2020.
Receipts and Payments Account
| NotesUnrestrictedDesignatedRestrictedEndowment Total Prior year funds funds funds fundsfundstotal funds |
NotesUnrestrictedDesignatedRestrictedEndowment Total Prior year funds funds funds fundsfundstotal funds |
|---|---|
| Receipts Donations and legacies 7a Income from charitable activities 7b Investments 7c Other income 7d Total receipts Payments Raising funds 7e Expenditure on charitable activities 7f Other expenditure 7g Total payments Excess of receipts over payments before transfer Transfers Gross transfers between funds - in 6 Gross transfers between funds - out 6 Excess of receipts over payments before other gains / losses Net movement in funds All assets at 01 January 2020 All assets at 31 December 2020 Represented by Unrestricted General fund Designated Associate Minister 2 Children and Families 2 Church Building 2 Rec House 8 Rec House Building 8 Rec House Project 8 Rose Cottage 9 Rose Cottage Building 9 Youth Work 2 Restricted Associate Minister Bell Fund 2 Charitable donations 2 Children and Families Church Building Farewell Gifts from church Groundwork grant 2 Internships Maternity Pay from HMRC 3 Rec House 8 Rec House Project 8 Rose Cottage 9 Rose Cottage Building 9 |
83,167 19,771 29,263 — 132,202 123,741 2,333 17,336 300 — 19,970 29,093 267 — 2,624 — 2,891 3,480 — — — — — — |
| 85,768 37,108 32,187 — 155,064 156,314 — 277 172 — 450 450 75,148 9,389 48,508 — 133,047 161,933 150 — — — 150 14,415 |
|
| 75,298 9,667 48,681 — 133,647 176,798 |
|
| 10,469 27,441 (16,493) — 21,417 (20,483) 5,821 692 22,228 — 28,741 — (6,534) (16,435) (5,772) — (28,741) — |
|
| 9,756 11,698 (37) — 21,417 (20,483) |
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| 9,756 11,698 (37) (10,359) 11,058 (6,684) |
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| 17,587 525 30,969 141,084 190,166 196,850 |
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| 27,343 12,224 30,931 130,724 201,224 190,166 27,343 — — — 27,343 17,587 — — — — — — — — — — — — — — — — — — — 2,324 — — 2,324 444 — — — — — 104 — 1,484 — — 1,484 76 — 8,415 — — 8,415 (148) — 0 — — 0 0 — — — — — 49 — — 891 — 891 381 — — 23 — 23 23 — — 5 — 5 5 — — 3,844 — 3,844 11,327 — — 7,259 — 7,259 8,169 — — — — — (155) — — 440 — 440 440 — — 473 — 473 553 — — (1,631) — (1,631) — — — 2,926 — 2,926 2,410 — — — — — — — — 5,530 — 5,530 239 — — 28 — 28 28 |
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| Send a Cow | — | — | 88 | — | 88 | 88 | |
|---|---|---|---|---|---|---|---|
| SouthSide Project | — | — | — | — | — | — | |
| Vicar's Pastoral | 2 | — | — | 4,402 | — | 4,402 | 4,402 |
| Youth Work | — | — | 6,650 | — | 6,650 | 3,055 | |
| Endowment | |||||||
| St Peters Black Rock | 5 | — | — | — | 8,588 | 8,588 | 7,878 |
| St Peters M&G | 5 | — | — | — | 62,900 | 62,900 | 74,517 |
| Twerton-on-Avon SS CCLA | 5 | — | — | — | 8,235 | 8,235 | 7,688 |
| Vernon Terrace | 5 | — | — | — | 51,000 | 51,000 | 51,000 |
Statement of assets and liabilities
General Designated Restricted EndowmentThis yearLast year
| Fixed assets - Investments Vernon Terrace - St Peters Black Rock - St Peters M&G - Twerton-on-Avon SS Trust CCLA - Totals Current assets - Cash at bank and in hand PCC Twerton C/A - PCC Twerton Savings - Rec House C/A - Rose Cottage Cafe C/A - Rose Cottage Centre C/A - Vicar's Pastoral Account - Totals Liabilities - Agency accounts Agency collections - 5 Totals Grand total |
— — — 51,000 51,000 51,000 — — — 8,588 8,588 7,878 — — — 62,900 62,900 74,517 — — — 8,235 8,235 7,688 |
|---|---|
| — — — 130,724 130,724 141,084 21,601 1,707 26,896 — 50,205 18,142 36 — 3,101 — 3,137 23,101 332 2,481 580 — 3,395 1,638 — 4,765 — — 4,765 2,060 5,373 3,268 625 — 9,267 1,233 — — — — — 4,402 |
|
| 27,343 12,224 31,203 — 70,771 50,578 — — 272 — 272 1,496 |
|
| — — 272 — 272 1,496 |
|
| 27,343 12,224 30,931 130,724 201,224 190,166 |
Notes 1 to 9 on the following pages form part of these accounts.
Notes
1. The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
2. These funds were not used in 2020.
3. Statutory Maternity Pay is received not as payments but as a credit against the HMRC payments. At the end of the calendar year, we have credit which is carried over to 2021.
4. To quote Black Rock correspondence: Capital at Risk. All financial investments involve an element of risk. Therefore, the value of your investment and the income from it will vary and your initial investment amount cannot be guaranteed.
The PCC benefits from four endowment funds:
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Vernon Terrace: capital sum on £51,000 with the income and gains from this being deposited early each year into the Associated Minister restricted fund, retaining the original capital sum.
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St Peter’s Sunday School and Parish Room charity (number 264498) comprises two investment funds, with Black Rock and M&G investments. In 1988 the PCC used capital from this fund to refurbish the Rec House. Recoupment of this is over a 60-year period and is partly met by annual reinvestment from St Michael’s of £450-£172.75 to Black Rock and £277.75 to M&G. Black Rock provides solely capital growth whilst M&G also provide quarterly dividends. The purpose of the charity is to support the “church hall” and so all receipts and payments relate to the Rec House restricted fund.
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Twerton on Avon SS Trust: investment with CCLA with dividends paid quarterly, for general funds.
5. Balance of Agency funds at year end, payable to Children’s Society, Christian Aid, Dorothy House, Send-a-Cow and Diocesan Wedding/Funeral Fees
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6. Fund movement by type
| Opening Incoming Outgoing TransfersGains/losses Closing |
|
|---|---|
| CharDon - Charitable donations Restricted Sub-total for CharDon GrdwkRes - Groundwork grant Restricted Sub-total for GrdwkRes Southside - SouthSide Project Restricted Sub-total for Southside General - General fund Unrestricted Sub-total for General AssocMin - Associate Minister Designated Restricted Sub-total for AssocMin CandF - Children and Families Designated Restricted Sub-total for CandF Youth - Youth Work Designated Restricted Sub-total for Youth Interns - Internships Restricted Sub-total for Interns MatPay - Maternity Pay from HMRC Restricted Sub-total for MatPay ChurchBuil - Church Building Designated Restricted Sub-total for ChurchBuil RecHouse - Rec House Designated Restricted Sub-total for RecHouse RecBuild - Rec House Building Designated Sub-total for RecBuild RecHoProj - Rec House Project Designated Restricted Sub-total for RecHoProj RoseC - Rose Cottage Designated Restricted Sub-total for RoseC RoseCBuild - Rose Cottage Building Designated Restricted Sub-total for RoseCBuild BellFund - Bell Fund Restricted |
5 202 202 — — 5 |
| 5 202 202 — — 5 440 — — — — 440 |
|
| 440 — — — — 440 — 300 300 — — — |
|
| — 300 300 — — — 17,587 85,768 75,298 (712) — 27,343 |
|
| 17,587 85,768 75,298 (712) — 27,343 — — — — — — 381 1,310 — (800) — 891 |
|
| 381 1,310 — (800) — 891 — — 526 526 — — 11,327 8,764 16,247 — — 3,844 |
|
| 11,327 8,764 16,774 526 — 3,844 49 2,215 — (2,265) — — 3,055 4,650 4,062 3,006 — 6,650 |
|
| 3,104 6,865 4,062 741 — 6,650 553 — 80 — — 473 |
|
| 553 — 80 — — 473 — 2,080 3,711 — — (1,631) |
|
| — 2,080 3,711 — — (1,631) — — — — — — 8,169 — 909 — — 7,259 |
|
| 8,169 — 909 — — 7,259 444 2,322 442 — — 2,324 2,410 2,114 1,599 — — 2,926 |
|
| 2,854 4,437 2,041 — — 5,250 104 — 212 107 — — |
|
| 104 — 212 107 — — 76 310 (1,313) (215) — 1,484 — — 223 223 — — |
|
| 76 310 (1,089) 8 — 1,484 (148) 32,260 9,799 (13,896) — 8,415 239 12,238 20,843 13,896 — 5,530 |
|
| 90 44,498 30,642 — — 13,946 0 — — — — — 28 — — — — 28 |
|
| 28 — — — — 28 23 — — — — 23 |
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| Sub-total for BellFund SendaCow - Send a Cow Restricted Sub-total for SendaCow Farewells - Farewell Gifts from Restricted Sub-total for Farewells Vicar - Vicar's Pastoral Restricted Sub-total for Vicar VerTerr - Vernon Terrace Endowment Sub-total for VerTerr BlackRock - St Peters Black Rock Endowment Sub-total for BlackRock MandG - St Peters M&G Endowment Sub-total for MandG CCLA - Twerton-on-Avon SS C Endowment Sub-total for CCLA Grand total |
23 — — — — 23 88 — — — — 88 |
|---|---|
| 88 — — — — 88 (155) 527 500 128 — — |
|
| (155) 527 500 128 — — 4,402 — — — — 4,402 |
|
| 4,402 — — — — 4,402 51,000 — — — — 51,000 |
|
| 51,000 — — — — 51,000 7,878 — — — 710 8,588 |
|
| 7,878 — — — 710 8,588 74,517 — — — (11,616) 62,900 |
|
| 74,517 — — — (11,616) 62,900 7,688 — — — 547 8,235 |
|
| 7,688 — — — 547 8,235 |
|
| 190,166 155,064 133,647 — (10,359) 201,224 |
7. Analysis of receipts and payments
| Total | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | This year | ||
| Last year | ||||||
| 7a. Donations and legacies | ||||||
| 001 - Giving | 1,996 | 500 | — | — | 2,496 |
1,958 |
| 002 - Planned Giving, GA | 32,091 | — | 600 | — | 32,691 |
29,648 |
| 003 - Grants | 2,970 | 18,421 | 11,189 | — | 32,582 |
40,316 |
| 004 - Donations | 13,784 | 850 | 16,517 | — | 31,152 |
27,279 |
| 006 - Tax Recovered (Gift Aid) | 17,159 | — | — | — | 17,159 |
10,587 |
| 010 - Planned Giving, Non GA | 14,165 | — | 956 | — | 15,121 |
13,951 |
| 022 - Legacies | 1,000 | — | — | — | 1,000 | — |
| Total | 83,167 | 19,771 | 29,263 | — | 132,202 |
123,741 |
| 7b. Income from charitable activities | ||||||
| 005 - Rents/Hires | 2,111 | 7,716 | 300 | — | 10,127 |
12,509 |
| 009 - Church Activities | — | — | — | — | — |
49 |
| 011 - Weddings | 23 | — | — | — | 23 |
834 |
| 012 - Funerals | 199 | — | — | — | 199 |
638 |
| 013 - Cafe Receipts | — | 9,620 | — | — | 9,620 |
18,610 |
| 014 - Rec Project Activities | — | — | — | — | — |
— |
| 015 - Youth Work Activities | — | — | — | — | — |
— |
| 016 - Children and Families | — | — | — | — | — |
— |
| Activities | ||||||
| 017 - Deanery Chaplaincy | — | — | — | — | — |
(3,547) |
| Activities | ||||||
| 018 - Parish weekend | — | — | — | — | — |
— |
| 021 - Fundraising | — | — | — | — | — | — |
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| Total 7c. Investments 007 - Interest 008 - Investment Total 7d. Other income 019 - Other income 020 - Insurance claims Total |
2,333 17,336 300 — 19,970 29,093 36 — — — 36 202 230 — 2,624 — 2,855 3,277 |
2,333 17,336 300 — 19,970 29,093 36 — — — 36 202 230 — 2,624 — 2,855 3,277 |
|---|---|---|
| 267 — 2,624 — 2,891 3,480 — — — — — — — — — — — — |
||
| — — — — — — |
||
| INCOME TOTAL | 85,768 37,108 32,187 — 155,064 156,314 |
|
| 7e. Raising funds 118 - Fundraising — — — — — — 133 - Investments — 277 172 — 450 450 Total — 277 172 — 450 450 7f. Expenditure on charitable activities 101 - Administration 2,614 — — — 2,614 3,135 102 - Salaries 20,032 — 37,400 — 57,432 69,790 103 - HMRC 1,848 2,843 860 — 5,552 7,690 104 - Pensions — (499) 2,889 — 2,389 6,092 105 - Staff Expenses — — — — — (122) 106 - Mission and training 140 — 300 — 440 151 107 - Church Activities 108 — — — 108 — 108 - Equipment 300 233 102 — 636 678 109 - Insurance 3,476 — 1,045 — 4,521 4,539 110 - External Donations 12,420 — 202 — 12,622 5,060 111 - Pastoral — — 500 — 500 4,300 112 - Bank Charges — — — — — — 113 - Cleaning 396 — 104 — 500 660 114 - Utilities 2,943 1,406 3,576 — 7,926 11,196 115 - Hospitality — — — — — 496 116 - Worship 699 — — — 699 1,123 117 - Parish Weekend — — — — — — 119 - Minor maintenance 2,289 996 1,048 — 4,334 4,003 120 - Major maintenance, church — — — — — 1,547 121 - Cafe Activities 829 4,405 398 — 5,633 9,064 122 - Rec Project Activities — 4 — — 4 112 123 - Youth Activities — — — — — 818 124 - Children and Families Activities — — — — — 115 125 - Deanery Activities 280 — — — 280 — 126 - Diocese 26,669 — — — 26,669 27,987 127 - Major maintenance, Rec H / Rose C — — — — — 1,808 128 - Professional fees — — — — — 170 129 - Clergy phone — — — — — — 130 - Travel — — 80 — 80 84 131 - Cost of refreshments — — — — — 214 134 - Clergy recruitment — — — — — 891 135 - Visiting preacher 100 — — — 100 320 Total 75,148 9,389 48,508 — 133,047 161,933 7g. Other expenditure 132 - Independent Examiner 150 — — — 150 100 136 - New Works — — — — — 14,315 |
— — — — — — — 277 172 — 450 450 |
|
| 75,148 9,389 48,508 — 133,047 161,933 150 — — — 150 100 — — — — — 14,315 |
Page 17
| Total | 150 | — | — | — | 150 | 14,415 |
|---|---|---|---|---|---|---|
| EXPENDITURE TOTAL | 75,298 | 9,667 | 48,681 | — | 133,647 | 176,798 |
| GRAND TOTAL | 10,469 | 27,441 | (16,493) | — | 21,417 | (20,483) |
8. Rec House: Analysis of Accounts 2020
| 002 003 004 005 005 007 008 010 014 101 102 102 103 104 105 105 108 109 113 114 119 122 130 127 131 133 Fund totals 01.01.20 |
Totals Designated Restricted 2020 2019 Receipts Planned giving, Gift Aid - 0 Grants - 0 Donations - 0 Hire 2,322 2,322 965 Hire, Rec House Project 310 310 3,000 Interest - 0 Investments 2,114 2,114 2,620 Planned giving, non Gift Aid - 40 Rec House Project activities - 0 |
|---|---|
| TOTALS 2,632 2,114 4,746 6,625 |
|
| Payments Administration - - Salary, studio missioner - 10,221 Salary, cleaner - 64 HMRC 51 51 310 Pension (1,340) (1,340) 1,543 Staff expenses - - Staff exp, Rec House Project - - Equipment 22 22 679 Insurance 411 411 572 Cleaning 40 40 38 Utilities 81 1,146 1,227 2,379 Minor maintenance 296 296 1,283 Rec House Project activities 4 4 113 Travel - - Major maintenance - - Cost of refreshments - - Investments 277 172 449 450 |
|
| TOTALS (660) 1,599 939 17,651 |
|
| Rec House 444 2,410 2,854 Rec House Project 76 0 76 Rec House Bldg 104 0 104 624 2,410 3,034 Rec House 2,324 2,926 5,250 Rec House Project 1,484 0 1,484 Rec House Bldg 0 0 0 3,808 2,926 6,734 Differences fund totals 3,184 516 3,700 |
|
| Opening total | |
| 31.12.20 | |
| Closing total | |
Page 18
Differences from table with transfers
3,292
515 3,807
9. Rose Cottage: Analysis of Accounts 2020
| 001 002 003 004 005 006 007 009 010 013 019 020 101 102 103 104 105 106 108 109 111 113 114 119 121 127 136 Fund totals 01.01.20 |
Totals Designated Restricted 2020 2019 Receipts Giving 500 500 0 Planned giving, Gift Aid 600 600 600 Grants 17055 500 17,555 0 Donations 11,138 11,138 3,600 Donations for RC garden 0 1,300 Hire 5084 5,084 6,234 Tax recovered 0 0 Interest 0 0 Church activities 0 0 Planned giving, non Gift Aid 0 0 Cafe receipts 9620 9,620 18,610 Other income 0 0 Insurance claim 0 0 |
|---|---|
| TOTALS 32,260 12,238 43,997 30,344 |
|
| Payments Administration Salaries 15,850 15,850 14,816 HMRC 2,316 2,316 2,227 Pension 841 1,227 2,068 2,359 Staff expenses 0 0 Mission & training 0 0 Equipment 210 102 312 0 Insurance 633 633 766 Pastoral 0 0 Cleaning 63 63 126 Utilities 1,325 2,429 3,754 4,822 Minor maintenance 699 138 837 731 Garden project 0 40 Cafe activities 4,405 398 4,803 8,926 Garden project 0 100.29 Major maintenance 0 1,809 New works 0 10,355 |
|
| TOTALS 9,799 20,843 30,636 47,078 |
|
| Rose Cottage (148) 239 91 Rose Cottage Building 0 28 28 (148) 267 119 Rose Cottage 8,415 5,530 13,945 Rose Cottage Building 0 28 28 8,415 5,558 13,973 |
|
| Opening total | |
| 31.12.20 | |
| Closing total |
Page 19
| Differences fund totals | 8,563 | 5,291 | 13,854 |
|---|---|---|---|
| Differences from table with transfers | 22,461 | (8,605) | 13,856 |
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ St. Michael’s and All Angels Church Twerton Bath PCC members of
| On accounts for the year ended Set out on pages |
31st December 2020 | Charity no (if any) |
1147405 |
|---|---|---|---|
| (remember to include the page numbers of additional sheets) |
Respective responsibilities The charity's trustees are responsible for the preparation of the accounts. The of trustees and examiner charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below.
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Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Charities Act or
-
the accounts do not accord with the accounting records
I 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.
Signed: Colin M Goater Date: 17[th] March 2021 Name: Colin Michael Goater Relevant professional qualification(s) or body (if any): Address: 102 Freeview Road BATH BA2 1DZ
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
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Give here brief details of any items that the examiner wishes to disclose .
Page 22