**Charity Registration No. 1147737**
# **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
# **FOR THE YEAR ENDED 31 DECEMBER 2020**
Charity Registration No. 1147737
# **ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Parochial Church Council**
Ex-Officio Members Vicar: Rev. Peter Jenner Associate Minister: Rev Caroline Mullins Churchwarden: Mrs Heather Allen Churchwarden: Mr Simon Crome Deanery Synod Representative: Mrs Jean Hoseason Diocesan Synod Representative: Mrs Jane Barnett Elected Members Mrs Ann Ellis Mr John O’Neill Miss Stephanie Post Mrs Margaret Thompson Charity Number 1147737 Independent examiner Frances Wilde FCCA DChA Warner Wilde Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 4QS Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Co-operative Bank Plc P.O. Box 250 Delf House Southway Skelmersdale WN8 6WT Lloyds Bank plc Surbiton Branch 1 Claremont Road Surbiton KT6 4QS
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## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **CONTENTS**
||**Page**|
|---|---|
|Parochial Church Council's report|1 - 16|
|Independent examiner's report|17|
|Statement of financial activities|18 - 19|
|Balance sheet|20|
|Notes to the financial statements|21 - 33|
**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
The Parochial Church Council presents its report and accounts for the year ended 31 December 2020.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”. The charity is a Public Benefit Entity as defined by FRS102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cashflows.
## **Structure, governance and management**
The charity was established by the Parochial Church Councils (Powers) Measure 1956 as amended and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended). The Parish is within the Diocese of Guildford.
The PCC was previously an excepted charity, but in accordance with the Charities Act 2006 has now registered as a charity, number 1147737.
The members of the Parochial Church Council who served during the year were:
## **Parochial Church Council**
The members of the PCC who served during the year were:
## _**Ex-Officio Members**_
Vicar: Rev. Peter Jenner Associate Minister: Rev Caroline Mullins Churchwardens: Mrs Heather Allen Mrs Emma Rush (until APCM 2020) Mr Simon Crome (from APCM 2020) Deanery Synod Representative: Mrs Jean Hoseason (from APCM 2020) Diocesan Synod Representative: Mrs Jane Barnett
## _**Elected Members**_
Mrs Moira Beardshall (deceased 28 August 2020) Mrs Ann Ellis Mrs Jean Hoseason (until APCM 2020) Mr John O’Neill Miss Stephanie Post Mrs Emma Rush (until 14 December 2020) Mrs Margaret Thompson Roy Turner (until APCM 2020)
## _**Co-opted Members**_
Ms Julia Bowden (until APCM 2020) Mr Simon Crome (until APCM 2020)
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
The method of appointment of Parochial Church Council ('PCC') members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC meets six times a year to take the main policy decisions of the church. The Standing Committee is a statutory group which consists of the Church Wardens, Vicar and Officers of the PCC. It meets when necessary to conduct the day to day business and implement the policies of the PCC, and reports to the PCC.
The Parochial Church Council have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Maintenance, repair, or replacement of essential installations is carried out periodically so that key operational objectives of St Christopher's are delivered. Fire safety inspections occur annually ensuring that high-risk areas are adequately supplied with fire safety equipment. All building and liability insurances are in place reducing financial risk. The PCC has ensured that the church complies with the latest safeguarding policies and practices for children and vulnerable adults issued by the House of Bishops and has appointed a safeguarding officer to whom any concerns can be directed.
## **Objectives and activities**
The charity's objectives are to co-operate with the vicar, in promoting in the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. The PCC also has maintenance responsibilities for St Christopher's.
The Parochial Church Council have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
A summary of the activities carried out has been incorporated within the 'Achievements and performance' section of the PCC report.
## **Achievements and Performance**
## **Overview of 2020**
The Covid-19 Pandemic has made 2020 a year like no other for St Christopher’s, in common with all other churches and organisations in the UK and worldwide. From mid-March until the end of May, the whole of the UK was under strict “lockdown” to prevent the spread of this new Coronavirus. Churches, like other organisations, were required to close their doors and everyone was told to stay at home. Fortunately, online and telephone communications were available to allow us to continue to provide services and other events using those technologies. St Christopher’s rose to this challenge, adapting to the changing situation as the year progressed.
## **January and February**
The year started off quite normally, with preparations for our APCM, scheduled for 29 March; and also with a “Vision Day” held on 18 January to gather views from all those actively engaged in the church on what should be our priorities looking three to five years ahead, with a view to drawing up a Church Development Plan (more on that later on). A new ministry event, “tea and hymns” was launched on 26 January, designed for the older members of the community; and a training session was held for all Messy Church helpers (see more details of Messy Church below).
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
Our vicar, Father Peter Jenner, was out of action for a few weeks from 17 February following scheduled surgery and we were fortunate that Caroline, our associate minister, was able to carry on with ministry.
## **March to May: going online**
From early March, in the light of the spread of the Coronavirus, we started to make continuity plans, as requested by the Diocese, but from 16 March the Government ordered a complete lockdown and churches were closed. Many of our activities went online, as explained under the individual activity headings below.
## **Summer and autumn: Private prayer, then hybrid services in church and online**
Following the easing of the lockdown from the beginning of June, churches were allowed to re-open, initially for private prayer and later for communal worship. Accordingly, we undertook the necessary risk assessments and opened for private prayer twice a week from 13 July and for Sunday services from 9 August. All those attending were asked to sanitize their hands on arrival and leave their names and contact numbers as part of the Track and Trace system. The seating was set out to ensure social distancing and stewards ushered those attending to their seats and, at the end of the services, to the exit door.
There was little take-up of the private prayer opportunities, so these were discontinued at the end of August. The services in church were run as “hybrid” services, so that people could attend in person, or participate via Zoom or YouTube. Services continued in church until the month-long lockdown in November, when they went online again.
## **December**
The church reopened as soon as this was allowed from 4 December and we returned to hybrid services once again. The choir sang at the Christingle service on 13th December and the crib services on Christmas Eve, which were popular with families. A mid-morning Eucharist was held on Christmas Day.
Emma Rush felt obliged to resign from the PCC for personal reasons, with effect from 14th December. We thank her for all she has done for St Christopher’s. In December we were particular conscious of her creation of the Hinchley Wood Advent Trails, brightening a dark month in a particularly dark year (and which she has since developed to start 2021 with the Hinchley Wood Safari Trail).
## **Sunday Services**
In March Father Peter, whilst not fully recuperated, started working from home and, together with others, quickly set up online Sunday services via the Zoom conference and meetings facility and via YouTube. Instructions were sent out to everyone on the electoral roll on how to take part, using their computers, tablets, smart phones, or simply by listening on an ordinary telephone line. Our vicar and associate minister officiated from their homes on alternate weeks, as was the usual pattern when in church. Most people in the church soon adapted to this new way of taking part and, following the service, it was also possible to take part in a “Zoom chat”, so that everyone could catch up with each other and share local news, etc. Participation in the online services was typically around 35 people.
As mentioned above, from 9 August until the end of October – and again in December until Christmas, our services became hybrid. Around 20 people attended in person, whilst others,
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
particularly the elderly and those with health problems, used the online facility. We are grateful to our team of volunteer Covid stewards for helping this possible.
## **Music**
The choir members were able to make recordings of themselves singing Taizé chants at home in time with recorded guide music for the soprano, alto, tenor and bass parts. Father Peter was then able to edit these all together into a synchronised choir for use in the services – a time-consuming process, but with pleasing results.
Streaming licences were obtained, so that recordings of hymns available online could also be used in the services. Later in the year, St Martin’s Voices (from the Choir of St Martin in the Fields) made recordings available specifically for use online during the crisis.
## **Meetings**
PCC and other meetings also went online so that the business of the church could continue to be managed effectively.
## **Keeping in touch with church members**
Caroline organised a system of volunteers, each allocated a list of church members to ring periodically to check how they were and whether they needed any help. This communication network was particularly important for those who could not, or did not wish to, use technology to join in with the online services and chats.
## **Helping the local community**
Caroline also drew up a list of volunteers from the local community who would deliver shopping or medicines to those who needed help.
## **Community Hub**
Government restrictions meant that it was impossible for the usual range of social events and leisure activities to take place in the church and hall buildings. However, Christopher Robin Nursery and Robin Hood After-School Club were allowed to open for some parts of the year. The Rock Project for young musicians was able to run for two months in the autumn.
We produced the Spring issue of the Hinchley Wood Community Magazine just before lockdown, but it was not feasible to produce the Summer or Autumn issues.
## **Staff**
We initially furloughed all of our staff, but sadly the continuing restrictions on activities and the resultant significant fall in our income due to the loss of hirers and of revenue from social events meant that we were unable to continue to employ our Parish Administrator and team of young caretakers. These posts were made redundant in late summer to early autumn.
We would particularly like to thank Mandy Ali, our Parish Administrator, for all her hard work and commitment in that post from 2014 to 2020 and wish her well in her new ventures.
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **Father Peter**
So much of what we have achieved this year has been dependent on the technological skill of Father Peter. It would be easy to think about how much we have not done this year, but that would be to overlook just how much we have achieved because of Father Peter’s skill and determination. We thank him heartily.
## **Remembered with Affection**
We are sad to report that several of our long-term church members passed away in 2020, namely Mary Findlay, Maureen Price, Moira Beardshall and Douglas Post. They are greatly missed.
## **Our Treasurer**
Our parish finances had been kept under control by our Treasurer, Moira Beardshall, with the assistance of her husband Don in the role of bookkeeper. Unfortunately, she had had to step back from her role earlier in the year whilst she valiantly battled cancer. We thought that the cancer did not stand a chance, but sadly it managed to pluck victory from the jaws of defeat and Moira died in August. We miss her greatly, but are thankful to Margaret Thompson for agreeing to take over the role of Treasurer. As well as commiserating with Don, we thank him for all he tirelessly did for us through his bookkeeping.
## **APCM 2020**
Our APCM scheduled for 29th March was postponed due to the required closure of the church. Further to guidance from the Church of England later in the year, we held our APCM online on Sunday, 27th September, following our Sunday service.
At the APCM, Emma Rush stepped down as churchwarden and Simon Crome was elected in her place, whilst Heather Allen was re-elected for a fourth term of office.
Roy Turner retired from the PCC, having completed a 3-year term as an elected member. Julia Bowden, who had been co-opted as a PCC member, also stepped down. Jean Hoseason was elected as Deanery Synod representative and so remains on the PCC, now as an ex-officio member. Emma Rush, having stepped down as churchwarden, was elected to the PCC (but she resigned on 14th December for personal reasons).
_Heather Allen & Simon Crome, Churchwardens_
## **Church Attendance, 2020**
We started the year with 75 people on the Electoral Roll.
2020 proved to be a difficult year for assessing attendance, with the church itself closed for much of the earlier part of the year and Messy Church being particularly disrupted, but the following figures may be a useful indicator of attendance at St. Christopher’s.
If we take October as a reasonably stabilised month, when we conducted hybrid Sunday services that were both in church and on line, we had an average attendance in person at services of 20 people, with an estimated average of a further 21 households attending on-line.
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
In Advent we held a Messy Christingle and two Crib Services, with a total of 93 people attending in person. On Christmas Day, 17 people attended church in person, in addition to all the households which attended on-line.
This year we had no marriages at St. Christopher’s, and no baptisms. Fr. Peter and the Revd. Caroline conducted 8 funerals, 2 of which were in the church.
_Fr. Peter Jenner_
## **Messy Church**
As mentioned above, the year had begun with a training session in January for all the helpers, led by the Messy Church Coordinator for our area, who reminded us of its Core Values: Messy Church is a way of being church for families and others which is Christ-centred, for all ages, based on creativity, hospitality and celebration. We held our first Messy Church of the year in February and then Covid-19 struck. We continued to communicate with the Messy Church congregation via email, sending out activities, offering take-away Messy Church bags and an online Messy Church but the take-up was quite small. So the team decided to take a break until life returns to some sort of normality and Messy Church can be relaunched with a big celebration that people can actually attend.
_Rev. Caroline Mullins_
## **Pastoral Assistants**
Liz Hammond and Margaret Thompson kept in regular contact with church members, through the communication network set up by Caroline Mullins. They also remained in touch with others in the parish who they regularly supported, pre-pandemic. From February onwards, it was no longer possible to continue with the monthly Wednesday services at Gibson Court. Very sadly, one of our regular worshippers in Gibson Court died in November (not Covid related). As restrictions had eased in December, Margaret was able to attend her funeral.
_Margaret Thompson_
## **Bible Study House Group**
We had just bought the Study Books for Lent 2020 when the Coronavirus reared its ugly head, and after one meeting on the 27th February at the very beginning of Lent (the day after Ash Wednesday) we began to question the wisdom of continuing to meet in Hilda Highley’s house as a Group.
Sadly, shortly afterwards Maureen Price, one of our original group died, and we all attended her funeral on the 12th March, 2020. On this occasion Hilda’s Grandson, who is a paramedic, advised me that if I was his Grandma, he would strongly advise me against continuing our House Group Meetings.
We did not meet again in person in 2020. The rump have continued to meet on Thursday afternoons on Zoom, and when we met last week, with Lent in mind, we all decided that we would resume our course for Lent 2021 on Zoom each Thursday in Lent. There are 5 Sessions, just enough for each Thursday in Lent. The name of our abandoned York Course was “Superstar” written by David Wilbourne, Assistant Bishop of Llandaff.
Sadly in May, 2020 another of our Members, Sue Garrett, died, not of COVID. She was not a member of this Parish, but a faithful member of Esher Parish, and also a member of the then Wednesday Fellowship in this Parish. Sadly none of this Bible Study Group were able to attend her funeral.
_Jean Hoseason._
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **St. Christopher’s Mothers’ Union**
The Branch did not meet much during 2020 because of lock down and not being very experienced with matters of Zoom. Heartened by Father Peter’s wonderful spirit of ‘can do’ with Zoom we did manage to hold our yearly Emly Deanery Pilgrimage of Prayer, usually held in the Lady Chapel at the Cathedral, in our Church, with only the readers and those taking an active part in the Church. Heartened by this success other Deaneries have now held the monthly Deanery Pilgrimage of Prayer Service on Zoom, sometimes in a Church and sometimes from home.
Very sadly, our MU Branch Treasurer, Moira Beardshall died in August 2020. She is sadly greatly missed as she was one of our most enthusiastic members and worked tirelessly in our behalf. Antonia Wilson has agreed to be signatory on our Bank Account pro term. The matter of a new Treasurer is not so urgent as all subscriptions are now paid direct to the Diocesan MU Treasurer by Bank Transfer thus reducing the work involved greatly.
The other great success in this sad year of COVID restrictions was the Branch managing to source, produce and fund 44 individual Christmas gift carrier bags for the women in the 4 Refuges in Guildford Diocese for victims of domestic abuse, as in previous years.
We were very greatly assisted in this endeavour by the tremendous generosity of members of St. Christopher’s who responded wonderfully, as in previous years, to our appeal for monetary support. Before another lock down came, our members were able to go shopping and source bargains in supermarkets and on line. It was later reported to us that our online bargain find of hot water bottles for the bags were greatly appreciated, and we shall bear this in mind for future years!
Things have now moved on, and following a Zoom MU meeting of our MU Branch last week, we have decided that Zoom Meetings could be tried as usual on the second Wednesday of each month as usual, and an outline programme has been devised and posted on the Church website, thanks to our member Jane Barnett.
The worldwide MU hosts midday prayers daily on Facebook, and I would strongly recommend that Members try a taste of this uplifting experience with members sharing in our prayers from across the world. Yesterday there were members from Canada, Ireland, Guyana and Australia.
_Jean Hoseason_
## **Hinchley Wood Fellowship**
Hinchley Wood Fellowship (HWF), affiliated to St Christopher’s, started 2020 in customary fine style with the January lunch at the Surbiton Golf Club. This was followed in February by a talk by HWF members on their favourite crafts, e.g. quilting, embroidery and jewellery-making. Thereafter, a new approach had to be worked out as lockdown in its various forms was established.
The programme for 2020 had to be re-organised, as Hinchley Wood School closed its doors to meetings held on its premises. Zoom meetings facilitated by Father Peter were set up and members and friends enjoyed on-line talks by speakers who adapted their themes to this new style of presentation. Subjects included the work of the RNLI, various social history talks on butlers and housemaids, London sewers, Victorian leisure, Christmas customs and the story behind inn signs and pub names. Travel themes included separate talks on journeys to Iceland, Eastern Siberia and Antarctica. Two talks were devoted to charity projects providing machinery to Africa.
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
The HWF worked to broaden its appeal, and over the course of the year it attracted potential new members.
_Stephanie Post_
## **Music and Poetry Evening**
The fourth in our series of Music and Poetry evenings, this time celebrating Spring, had been scheduled for 25 April in the church. However we managed to run the event via Zoom a month later, recording our poetry readings in advance and providing links to the selected music on YouTube. We dedicated the event to Maureen Price, who, with all her experience in amateur dramatics and as a drama teacher, had read most expressively at all the previous such evenings. Maureen had died in February and we missed her.
_Heather Allen_
## **Parish Vision for the Future**
Following a preparatory meeting with the Revd. Danny Wignell, from the Diocese, we held a Parish Vision Day on 18th January 2020, which proved a productive start to the process. Unfortunately that productive start was followed by an unproductive middle as Covid-19 struck and threw our plans into disarray.
As Father Peter led us into a state of some confidence in meeting on Zoom, we began to see a way forward with the Parish Vision process and, at the PCC meeting of 14th September 2020 three working groups were set up to consider in particular three aspects of Parish Vision :
1. Children & Young People,
2. Prayer & Spiritual Development and
3. Social Engagement (which has been re-designated Social Outreach).
These are three areas which it was considered would have particular influence on the overall Parish Vision and so warranted special attention, but the overall Parish Vision will not be confined to those three areas alone. Thanks to Father Peter’s technological skills, these groups have been able to meet on Zoom, a platform on which Father Peter has now earned a black belt.
The Covid pandemic has delayed our progress; delayed it but not stopped it.
## _**The Prayer & Spiritual Development Vision group**_
The Prayer & Spiritual Development Vision group considered what is/has been good (e.g. Prayer Chain, Lent Groups, Bible study Groups) as well as what had been tried and not worked well (e.g. Evening Services). They then went on to think about what they would hope for/work towards for the future: a church where children and families looked forward to coming and inviting their friends; a church including people who currently aren’t there; a church which looks outwards and is upheld by prayer.
It was recognised that communication is vitally important and not something we as a church are yet very good at. The plan for a future meeting would be to look at how we might begin to move forwards, and might also include looking at liturgy.
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## _**The Children and Young Persons Vision Working Party**_
The group has met twice since its formation in October 2020. There has been much discussion on provision of activities and possible involvement of children and young people in church worship. After interviewing a sample [of about 50] children, young people and their parents, a decision has been made to explore the possibility of starting a youth group; initially for the 11-14 year old age group. Leaders need to be recruited and a rota of helpers to assist. A time and day to meet has to established.
## _**The Social Outreach Vision Working Party**_
The Social Outreach Working Party has met on four occasions, the latest being on 8[th] February 2021. A major part of our effort so far has been to clarify what "Social Outreach" is, both in its nature and scope, and what it is not. We meet again on 15[th] March.
## **Diocesan Synod Report 2020**
At the March meeting a report was given on Love Molesey and Molesey Night Shelter. The target for these projects was one thousand hours of community projects which included schools, litter, senior citizens, teas and more; the target was in fact exceeded by about one hundred hours. Churches had been drawn together through the project and other parishes had taken up similar ventures. The successful Night Shelter project had been started to help homeless people in the area over the winter as there had not been anything available to them. This had been extended beyond winter to offer ongoing support. It was run in partnership with Elmbridge and involved 130 volunteers.
The Presidential Address given by Bishop Andrew began by asking how the Church should work with urgency but not panic. He said that urgency was a positive quality in scripture and panic was challenged in the Bible; this was certainly relevant at the moment with the problems of the Coronavirus and each parish must prepare for whatever may happen – including the suspension of public services. Prayer for fresh resources was necessary. On ‘Transforming Church Transforming Lives’ he said that, sadly, many churches were in decline, despite their hard work, but it was vital not to give up. A Parish Needs Process was being introduced to find the best way forward, and this would include deanery leadership teams. As far as our work for the environment went, Bishop Andrew reminded the Synod that the General Synod had instructed all dioceses to reduce emissions by 2030. Bishop Andrew was sorry to inform the Synod that the visit of the Archbishop of Canterbury to the diocese due shortly had to be postponed as a result of the virus situation. He warmly thanked all who had worked hard to arrange the programme of events and hoped that this would happen in 2021 or 2022 instead.
Rev. Cathy Blair introduced the subject of Clergy Wellbeing, which is to focus on embedding clergy wellbeing within the diocese, including the Clergy Covenant for Wellbeing from the General Synod. The Ven. Paul Davies (Archdeacon of Surrey) and Steve Roberts (Lay Chair) also spoke. The Synod divided into groups to discuss a number of topics. The groups wrote down their views and opinions which were collected at the end of the discussion.
The November Diocesan Synod meeting was granted an “Instrument” by Bishop Andrew that allowed the members to vote electronically, see each other and yet not be together in the same place. [ie Zoom was allowed].
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
The first major item on the agenda was to approve the accounts for year ending December 2019 and adopt the budget for 2021. This included the proposal that Parish Share payments would remain the same as they were for 2020. There will be no pay increases for staff or clergy. The diocese is expecting a deficit of over £0.5m. There was also approval for £200k for further parish support.
Bishop Andrew named Growing Faith as one of the priorities for 2021. There should be a commitment to achieve a significant culture change within the church so that every aspect of mission and ministry is seen through the lens of what is means for ministry with children, young people and households, 2021 being The Year of Children and Young People. A renewal of hearts and minds needs to be second nature to look at all daily activities and every decision through this lens.
The levers for change are seen to be able to equip church leaders (ordained and lay but focusing especially on incumbents) with a strong vision for inclusion and discipleship of children and young people. The diocese will set up learning networks to inspire and share learnings for changing culture.
Bishop Jo gave a very informative presentation on Living in Love and Faith and explained that there is now an extensive collection of teaching and learning resources to enable the whole church to think more deeply about identity, relationships, marriage and sexuality, in the bigger context of what it means to be human, as those 'made in God's image'.
Bishop Jo said that when the work started on Living in Love and Faith - and well before anyone had even dreamt of a national lockdown - who would have realised how important it would become to engage in the kind of open, honest, and gracious discussion that these resources seek to facilitate? Living in Love and Faith is intended to help the whole church better understand each other and the different perspectives we hold. Clergy in the Diocese of Guildford will be introduced to these resources in a dedicated Clergy Study Day.
Two representatives from the Diocesan Environmental Group gave an informative presentation illustrating the harm done to our planet by CO2 emissions and the predictions for the future. The Diocese of Guildford voted in favour to pass the motion:
“That this (Diocesan) Synod, following the motion passed by the Church of England General Synod in February 2020, declares that the global climate emergency is a crisis for God’s creation, and a fundamental injustice, and therefore:
(a) calls upon all parts of the Diocese of Guildford, including parishes, BMOs ([Bishop Mission Orders), education institutions and the cathedral, to work to achieve year-onyear reductions in emissions and urgently examine what would be required to reach net zero emissions by 2030, through the creation of a cross-departmental Net Zero Working Group, to be chaired by a member of the Bishop’s Leadership Team, in order that a plan of action can be drawn up to achieve such a target;
(b) requests reports on progress jointly from the Diocesan Environment Group and the Net Zero Working Group every 3 years beginning in 2022; and
(c) resolves to address progress toward net zero emissions, and report back to General Synod, every three years.”
_Jane Barnett_
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **Emly Deanery Synod Report 2020**
These meetings are led by the Area Dean, Andrew Cowie, who is the incumbent at St Nicholas, Thames Ditton. The March meeting was an opportunity to report on items discussed and reported at the Diocesan Synod meeting.
Lorraine Fairies, the Diocesan Growth Fund Manager, gave a presentation about the Growth Fund and how it is supporting a wide range of initiatives across the Diocese. An example was given of £800 donated to help the opening of a community café for teenagers that is having a positive impact and the model developed by one parish has been rolled out to others. Lorraine was excited that, as a result of the PAIS Project in West Molesey, Emly Deanery has put in a bid to extend the project across 7 parishes. The Growth Fund Panel is meeting on 12th March to review the application and, hopefully, approve it. This would be the first Deanery initiative in the Diocese and could be a model for other Deaneries to follow.
Members were introduced to the Deanery handbook which has just been published by the Diocese. For the first time it sets out the roles of the Area Dean, the Lay Chair, the Deanery Leadership Team and the members of the Synod. It also gives suggested ways of working based on good practice. The Area Deans and lay Chairs from across the Diocese had had an input into the handbook’s development. Copies were issued and the pdf has been circulated to all members.
The Lay Chair, Nick Stuart, told the Synod that, after 11 years as Lay Chair, he was standing down from the post although he would seek re-election to continue to be a member of the Synod and support the new Lay Chair. An election for the new Lay Chair would be held later in the year. Details would be sent out to the Lay Members nearer the time. Prayers were asked for people to come forward to take on this important role.
The November meeting [held on Zoom] was a platform for parishes to discuss the joys and struggles of coping with Covid. Ideas and experiences were exchanged providing support and encouragement for everyone.
St Nicholas Church, Thames Ditton, shared their idea of a church book club that they had launched. Books were selected and followed by a discussion on whether God influenced or was present in the plot, characters or setting for each of the books.
_Jane Barnett_
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**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **Report on the Fabric of the Church 2020**
The maintenance jobs identified in the Quinquennial Report which were prioritised for completion in 2020 had to be postponed due to the Covid-19 pandemic restrictions and the significant reduction in funding resulting from cancelled hirings and fundraising events. These jobs have been included in the 2021 budget.However, a number of essential maintenance jobs had to be undertaken during the year, including:
- Repair to the fence behind the church hall, entailing the replacement of two rotten posts and panels and the repair of three other panels at the left-hand end of the fence.
- Replacement of a broken pane of wire-cast glass which fell from the church hall skylights and smashed on the ground beneath. A wire snow guard was fixed below the four panes of the skylights as a precaution to prevent any panes falling to the ground in the future and potentially injuring someone underneath.
- Repair of roof felt near to the lightning conductor, which had caused a leak near the south door to the church.
- Church flat-roof repair near front door to cure leak, which had caused widespread damp to the walls and ceiling in the entrance lobby and side aisle.
- Downpipe unblocked near back door to stop leak which had damaged floor in back lobby and into vestry cupboards. Parquet blocks removed, sanded and re-laid.
- Removal of small fragment of asbestos insulating board from ceiling of church boiler room, as required by asbestos survey.
- Replacement of cracked light fittings in side aisles of church.
- Replacement of Ariston electric water heater serving the washbasins in the church hall toilet rooms with a newer version, as the old heater had failed and was pronounced unsafe by Jason, the plumber.
- Repair of washbasin waste in church hall and replacement of two mixer taps and pop-up wastes.
Once again, we are grateful to John O’Neill for the many jobs he undertakes free of charge; and for the low rates charged by John and by Jason Amendt, gas safe engineer / plumber, in consideration of the church’s limited funds.
The usual routine servicing and safety checks took place, ie: fire extinguishers, lightning conductor, church and hall boilers and gas safety checks, Lincat electric water heaters in church and hall kitchens, PAT testing of electrical appliances, fire alarm system checks.
## **Ornaments**
Before the Covid lockdown in March, the PCC agreed to use some of the money from Chris Gill’s legacy for the purchase a new wooden Paschal Candleholder to replace the existing one, which was of poor construction and in a dangerous condition. This arrived during lockdown and, whilst it could not be used at Easter because the church was closed, it was used to light the Advent candles in December. When possible, a small plaque will be purchased to indicate that the candleholder is in remembrance of Chris Gill.
(At the time of writing in February 2021, we are once again in lockdown due to the spread of a new variant of the virus.)
_Heather Allen_ , Churchwarden 11 February 2021
-12-
## **ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **Electoral Roll Report 2021**
Last year, 2020, was a bit different to usual, in a lot of respects.
The annual review of the Electoral Roll was done in September. Thus, the figures I reported at the September 2020 APCM reflected changes that had occurred since the previous APCM, held 18 months previously in March 2019. Normally, of course, the gap between APCMs is 12 months.
This report thus reflects changes made during the last 6 months, from September 2020 – March 2021.
During this period, we have welcomed 2 new applicants onto the Roll.
5 members have either moved out of the parish or requested to be removed from the Roll, and 1 member has sadly passed away.
I can therefore report that, as of 7th March 2021, the number on the Electoral Roll of St. Christopher’s Church is 71
After the APCM on 21st March, anyone else who wishes to be added to the Electoral Roll may do so by completing an application form, available on the church website or from the Electoral Roll Officer.
_Ann Ellis, Electoral Roll Officer_
_electoralroll@stchristopherschurch.org.uk_
-13-
**ST CHRISTOPHER’S CHURCH, HINCHLEY WOOD PAROCHIAL CHURCH COUNCIL’S REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **Safeguarding Report for 2020**
Firstly, a very big thank you to Denice Tinson for all her dedication and hard work as Safeguarding Officer for St Christopher’s during her five years of service. Denice stepped down from this post after the September 2020 APCM.
Safeguarding continues to be uppermost in the life of St Christopher’s. The PCC has complied with the duty to have “due regard” to the House of Bishops’ guidance in relation to safeguarding. All members of our PCC are aware of our safeguarding policy/guidance and are trained appropriately for their roles. This year participation in all training courses has been via Zoom.
We have procedures in place to deal promptly with safeguarding allegations or suspicions of abuse in accordance with our policy and practice guidance, and in consultation with the Diocesan Safeguarding Advisor. Details of all safeguarding arrangements can be found on our website. Risk assessments have been completed and agreed for all church activities.
In accordance with diocesan procedures, the House of Bishops’ ‘Promoting a Safer Church’ safeguarding policy statement was officially adopted at the first PCC meeting after the APCM in September 2020. [A copy of this policy statement is on display in the church]. The Parish Self Audit was completed and returned to the diocesan team. The purpose of this audit is to identify areas where we would value some advice and support from the central teams, so we can share best practice and receive assistance in implementing policies.
_Jane Barnett, Safeguarding Officer_
## **FINANCIAL REVIEW**
## **Overview**
We began 2020 in what we thought was a good financial position. We had agreed a break even budget, and we had sufficient reserves. Then everything changed as the COVID pandemic brought about the first lockdown. The PCC took the view that this is the “rainy day” that the reserves were intended to protect us against. Our financial statement and the decisions we made during the year reflect this.
Our total income for the year dropped to £86,317, approximately £30,000 lower than we would expect in a normal year. Our total expenditure was £118,244. This represents a deficit of £31,927.
## **Parish Share**
Despite the inevitable drop in income the PCC is firmly committed to continuing to pay our full Parish Share. For 2020, this amounted to £69,642. During the year the Diocese did offer some small grants to help parishes with this burden. The PCC took the view that we were actually in a position where we did not need the grants and they would be better given to other more needy parishes.
## **Planne** d **Giving**
We are extremely grateful to all our donors who faithfully continue to support us through regular standing orders or through direct debits via the Parish Giving Scheme. Despite the church building having to be closed, and much about church life being put on hold, people have continued to support
-14-
ST CHRISTOPHER'S CHURCH. HINCHLEY WOOD
PAROCHIAL CHURCH COUNCIL'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
us and engage in online worship as a communty. Tota planned giving, including Grft Aid, was
£47.986, an increase of approximate 7.5% on 2019.
Church and Hall Hire
However. our Communty Hub aclTviI5 devastated by Ihe COVID ck)sure restrrctions. Initially,
on 21st March when the ChurL* and Hall was d(6ed the onty user who rxxjld continue is our regular
NHS Blood Donor session. Later in the summer. the Christopher Robin Nursery was able to reopen on
reduced hours. In September things were IcM)king better and wtth the sch(M)Is restarting we were atle
to introduce more carefijlty risk assessed groups. Tolal hire income was £24.412, when we were
budgeting £50,6C(i. One signtficant aspect of this was our inability to host family evenls and other
one-off bookings which normally contribute aP{OxIMatelY £10.000. The PCC took the view that while
social distancing measures *Ere in F4 these typ8s of event would be imtM)ssible to run safely.
Cost Savin
an
ructural Reo
anisation
While the Church was dosed for some of the year, tr* majority of our costs are of the fomi of
overheads. The PCC decided that in view of the fknure and our exr*ded drop in income, the Church
stsff (Parish Administrator and Caretakers) shoukl be fudoughed, and their income topped up to 100 %.
This gave us some Spa to see the crisis would pan-ouL By June however, it was decided that
we needed to make more pefflk3 L#*nges ar¥A so wilh gre* regret we tegan the prOsS of
redundancies.
Roserves Polic
Our Reserves Policy. based athice from tyjr independent examiner. is to keep sufficient reserves to
cover 6 months activty WilhC revenue. At the beginning of the COVID pandemic we were in this
posttion, but now one year on our reserves are someww depleted. The PCC are committed to
restoring our reserves over the next &10 years.
MargaTrt Thompson, Treasurer
Mrs Margaret Thompson
Elected Member and Treasurer
lJ.bF
Fr Peter Jenner
Vicar
On behalf of the Parochial Churth crlI
7 March 2021
-1
ST CHRISTOPHER'S CHURCH. HINCHLEYWOOD
INDEPENDENT EXAMINER'S REPORT
TO THE PAROCHIAL CHURCH COUNCIL OF ST CHRISTOPHER'S CHURCH.
HINCHLEY WOOD
I report lo the Parochial Church Council on my examination of the financial statements of St Chri$lophorf$
Church, Hinchley Vvood {the charity) for the year ended 31 t)ecember 2020.
Re$ponslbllltle$ and basi$ of rgport
As the Parochial Church Council of the charity y¢)u are responsible for the preparation of the financial
$tslements in accordance with the requirements of the CharibesAct 2011 {the 2011 Act).
I report in respect of my examination of the ¢harrty's financial statements carried out under section 145 of
the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under secbon 145{5llbl of the 2011 Act.
Independent examinorfs statsmènt
Your attention is drawn to the fart that the chartty has prepared finanual ststements in accordance wth
A¢¢ounting and Reporting by Charibes preparing their accounts in accordance the Financial Reporting
Standarij applicable in the UK and Republic of Ireland IFRS 1021 in pterence to the Accounting and
Reportin9 by Charities.. Statement of Recommended Practice issued on 1 April 2005 vthich is referred to in
the extant regulations but has now been withdrawn.
l understsnd that this ha5 been done in order fot ffinancial statements to provitle a true and fair view in
accordance wth Generally Accepted Accounting Practice effective for reporting periods beginning on or
after 1 January 2015.
I have complèted my èxamination. I confirm that no matters have come to my attention in ¢onne¢b"on wlh
the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act..
or
the financial slaternents do not accord with those COrds". or
the finanrAal statements do not compty bmth the applicable requirements conceming the forni and
content of accounts sel out in the Charities {Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a true and fair view which is not a matter consided as part of an
independent examination.
I have no ¢oncems and have come across no other matters in connection wth the examination to which
attention should be drawn in this port in order to enable a proper urKlerstanding of the financial ststements
lo be r&achtrd.
Frances Wlde FCCA DChA
Warner Wilde
Chartered Certffied Accountsnts
4 Marigold Drive
Bisley
Surrey
GU24 9SF
Dated..
20 LOLI
16-
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
|**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general Designated**
**2020**
**2020**
**2020**
**Notes**
**£**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
58,611
-
581
Charitable activities
**4**
2,492
-
-
Other trading activities
**5**
65
-
-
Investments
**6**
24,469
-
-
Other income
**7**
99
-
-
**Total income**
85,736
-
581
**Expenditure on:**
Raising funds
**8**
1,517
-
-
Charitable activities
**9**
115,306
-
1,421
**Total resources expended**
116,823
-
1,421
**Net (expenditure)/income for the year/**
**Net movement in funds**
(31,087)
-
(840)|**Total**Unrestricted Unrestricted
Restricted
funds
funds
funds
general Designated
**2020**
2019
2019
2019
**£**
**£**
**£**
**£**
59,192
60,365
10,700
1,484
2,492
10,206
-
-
65
2,661
-
-
24,469
45,615
-
-
99
3,397
-
-
86,317
122,244
10,700
1,484
1,517
7,120
-
-
116,727
111,672
-
1,457
118,244
118,792
-
1,457
(31,927)
3,452
10,700
27|Total
2019
**£**
72,549
10,206
2,661
45,615
3,397
134,428
7,120
113,129
120,249
14,179|
|---|---|---|
- 17 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
|**Net (expenditure)/income for the year/**
**Net movement in funds**
(31,087)
Fund balances at 1 January 2020
58,504
**Fund balances at 31 December 2020**
27,417|-
20,700
20,700|(840)
(31,927)
7,395
86,599
6,555
54,672|3,452
55,052
58,504|10,700
10,000
20,700|27
7,368
7,395|14,179
72,420
86,599|
|---|---|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 18 -
ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD
BALANCE SHEET
ASAT31 DECEMBER 2020
2020
2019
Fixed a$sets
Tangible assels
Cuffent assets
Debtors
Cash at bank aNJ in ha1
14
4.570
5.381
15
9.774
77263
52.088
53.737
87,037
Creditors: amounts falling due withMI
one year
16
(3.6351
15,819)
Net current assets
50,102
81.218
Tolal assets less eunent liabililies
54,672
86,599
Incorng funds
Restrided funts
restricted funds
Designated ftjnds
General unrestrKled fijnds
19
6.555
7,395
20.700
27.417
20,700
58.504
48.117
79.204
54,672
86,599
e financral stat
ments We approNtd tythe parrh181 Churth Counal on ... .. .. .. ..
Vicar.- Fr. Peter Jenner
Trustse
Treasurer. MTS. Margaret Ttr
Trustee
19-
**ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **1 Accounting policies**
## **Charity information**
St Christopher's Church, Hinchley Wood is a charity registered with the Charity Commission, constituted under the PCC Powers Measure Act 1956, Church Representation rules 2006.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the Parochial Church Council have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Parochial Church Council continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the Parochial Church Council in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
- 20 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **1 Accounting policies**
## **(Continued)**
Legacies are recognised when the PCC becomes entitled to them, this is usually on receipt of notification from the executor.
## **1.5 Expenditure**
Irrecoverable VAT is allocated in the same manner as the expenditure to which it relates.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Tangible fixed assets are stated at cost less depreciation. Consecrated and benefice property is not included in the accounts in accordance with s.96(2) Charities Act 1993. Moveable church furnishings held by the vicar and church wardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed on the church inventory, which can be inspected at any reasonable time. Individual items of equipment with a purchase prive of £100 or less are written off when the asset is acquired. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant and machinery Enter depreciation rate via StatDB - cd76 Fixtures, fittings & equipment 15-25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
- 21 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the Parochial Church Council are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 22 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**general**
**2020**
**2020**
**£**
**£**
Donations and gifts
52,525
581
Legacies receivable
-
-
Coronavirus Job Retention Scheme grant
6,086
-
58,611
581
**Grants receivable for core activities**
Other
6,086
-
6,086
-|**Total**Unrestricted Unrestricted
Restricted
funds
funds
funds
general Designated
**2020**
2019
2019
2019
**£**
£
£
£
53,106
60,365
-
1,484
-
-
10,700
-
6,086
-
-
-
59,192
60,365
10,700
1,484
6,086
-
-
-
6,086
-
-
-|Total
2019
£
61,849
10,700
-
72,549
-
-|
|---|---|---|
- 23 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **4 Charitable activities**
||**Parish**|**Fees**|**Total**|**Parish**|**Fundraising**|**Fees**|**Total**|
|---|---|---|---|---|---|---|---|
||**magazine and**||**2020**|**magazine and**|||**2019**|
||**Stay and Play**|||**Stay and Play**||||
||**2020**|**2020**||**2019**|**2019**|**2019**||
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Sales||||||||
|within||||||||
|charitable||||||||
|activities|167|2,325|2,492|
6,370|3,251|585|10,206|
## **5 Other trading activities**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**general**|general|
||**2020**|2019|
||**£**|£|
|Line Dancing income|||
||-|1,000|
|Fundraising events|65|1,661|
|Other trading activities|65|2,661|
|**Investments**|||
||**Unrestricted**|Unrestricted|
||**funds**|funds|
||**general**|general|
||**2020**|2019|
||**£**|£|
|Rental income|24,412|45,606|
|Interest receivable|57|9|
||24,469|45,615|
## **6 Investments**
- 24 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **7 Other income**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**general**|general|
||**2020**|2019|
||**£**|£|
|Other income|-|2,812|
|Other incoming resources|99|585|
||99|3,397|
## **8 Raising funds**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**general**|general|
||**2020**|2019|
||**£**|£|
|Fundraising and publicity|||
|Staging fundraising events|63|162|
|Fundraising trading|||
|Other trading activities|1,454|6,958|
||1,517|7,120|
- 25 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **9 Charitable activities**
|**Ministry**
**2020**
**£**
Depreciation and
impairment
-
Diocesan Parish Share
69,641
Clergy and vicarage
expenses
1,994
Church running expenses
-
Church maintenance
-
Church services
-
Hall running expenses
-
71,635
Grant funding of activities
(see note 10)
714
Share of support costs
(see note 11)
19,756
Share of governance costs
(see note 11)
1,100
93,205
**Analysis by fund**
Unrestricted funds -
general
92,971
Restricted funds
234
93,205|**Church**
**2020**
**£**
811
-
-
7,537
6,351
3,380
5,443
23,522
-
-
-
23,522
22,335
1,187
23,522|**Total**
**2020**
**Ministry**
**2019**
**£**
**£**
811
-
69,641
66,955
1,994
2,433
7,537
-
6,351
-
3,380
-
5,443
-
95,157
69,388
714
630
19,756
19,548
1,100
1,345
116,727
90,911
115,306
90,911
1,421
-
116,727
90,911|**Church**
**2019**
**£**
1,492
-
-
7,446
6,754
1,683
4,843
22,218
-
-
-
22,218
20,761
1,457
22,218|**Total**
**2019**
**£**
1,492
66,955
2,433
7,446
6,754
1,683
4,843
91,606
630
19,548
1,345
113,129
111,672
1,457
113,129|
|---|---|---|---|---|
## **10 Grants payable**
||**Ministry**|Ministry|
|---|---|---|
||**2020**|2019|
||**£**|£|
|Grants to institutions:|||
|Other|714|630|
- 26 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
|**11**
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Staff costs
16,353
-
General expenses
including copier lease
and ICT
2,959
-
Printing and Stationery
373
-
Bank charges and
interest
71
-
Accountancy and
Independent
Examination fees
-
1,100
19,756
1,100
Analysed between
Charitable activities
19,756
1,100|**2020**
Support
costs
Governance
costs
**£**
£
£
16,353
15,416
-
2,959
1,466
-
373
2,619
-
71
48
-
1,100
-
1,345
20,856
19,549
1,345
20,856
19,548
1,345|2019
£
15,416
1,466
2,619
48
1,345
20,894
20,893|
|---|---|---|
## **12 Parochial Church Council**
None of the Parochial Church Council (or any persons connected with them) received any remuneration , two (2019: one) were reimbursed travel, telephone books and journals expenditure of £750 (2019: £575).
One (2019: one) PCC member was paid for maintenance services (including materials) to the church buildings during the year totalling £775 (2019: £485).
- 27 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **13 Employees**
## **Number of employees**
The average monthly number of employees during the year was:
||**2020**|**2019**|
|---|---|---|
||**Number**|**Number**|
|Administration|1|1|
|Caretaking|3|5|
||4|6|
|**Employment costs**|**2020**|**2019**|
||**£**|**£**|
|Wages and salaries|15,554|14,433|
|Other pension costs|799|983|
||16,353|15,416|
There was one (2019: one) part-time administrator equivalent to one full-time person. There are 3 (2019 : 5) members of the caretaking team who are equivalent to less than one full time person. The caretaking team and the administrator did not all work for the whole of the year.
There were no employees whose annual remuneration was £60,000 or more.
## **14 Tangible fixed assets**
|**Plant and**
**machinery**
**Fixtures,**
**fittings &**
**equipment**
**£**
**£**
**Cost**
At 1 January 2020
13,032
1,500
At 31 December 2020
13,032
1,500
**Depreciation and impairment**
At 1 January 2020
7,686
1,465
Depreciation charged in the year
802
9
At 31 December 2020
8,488
1,474
**Carrying amount**
At 31 December 2020
4,544
26
At 31 December 2019
5,346
35|**Total**
**£**
14,532
14,532
9,151
811
9,962
4,570
5,381|
|---|---|
- 28 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
|**15**
**Debtors**
**Amounts falling due within one year:**
Other debtors
**16**
**Creditors: amounts falling due within one year**
**Notes**
Deferred income
**17**
Trade creditors
Other creditors
Accruals
**17**
**Deferred income**
Other deferred income
**18**
**Retirement benefit schemes**|**2020**
**£**
1,649
**2020**
**£**
96
311
2,128
1,100
3,635
**2020**
**£**
96|**2019**
**£**
9,774
**2019**
**£**
4,499
-
-
1,320
5,819
**2019**
**£**
4,499|
|---|---|---|
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £355 (2019: £546).
- 29 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **19 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes, funds in deficit only exist where spending is in advance of restricted grant income received:
|||**Movement in funds**|**Movement in funds**|||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**||**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**1 January 2019**|**resources**|**expended**|
**1**|**January 2020**|**resources**|**expended**|**31 December**|
|||||||||**2020**|
||**£**|**£**|**£**||**£**|**£**|**£**|**£**|
|Eco Fund|7,268|-|(1,457)||
5,811|-|(802)|
5,009|
|Vicar's|||||||||
|Community|||||||||
|Fund|100|-|-||100|-|-|100|
|Hinchley|||||||||
|Wood|||||||||
|Fellowship|-|1,185|-||1,185|519|(385)|
1,319|
|Lent Charity|-|299|-||299|62|(234)|
127|
||7,368|1,484|(1,457)||
7,395|581|(1,421)|
6,555|
The Ecofund provides for fabric improvements to increase the efficiency of the church buildings.
## **20 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
||||**Movement**||**Movement**||
|---|---|---|---|---|---|---|
||||**in funds**||**in funds**||
|||**Balance at**|**Incoming**|
**Balance at**|**Incoming**|**Balance at**|
||**1**|**January 2019**|**resources**|
**1 January 2020**|**resources**|**31 December**|
|||||||**2020**|
|||**£**|
**£**|
**£**|
**£**|**£**|
|Legacy Projects Fund||10,000|
10,700|
20,700|
-|20,700|
|||10,000|
10,700|
20,700|
-|20,700|
The Legacy Projects fund ring fences legacy gifts to be used in specific projects rather than absorbed into the day to day running costs of the Church.
- 30 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **21 Analysis of net assets between funds**
|**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**2020**
**2020**
**2020**
**£**
**£**
**£**
Fund balances at 31 December 2020 are
represented by:
Tangible assets
28
-
4,542
Current assets/(liabilities)
27,389
20,700
2,013
27,417
20,700
6,555|**Total**Unrestricted
funds
Designated
funds
Restricted
funds
**2020**
2019
2019
2019
**£**
£
£
£
4,570
37
-
5,344
50,102
58,467
20,700
2,051
54,672
58,504
20,700
7,395|Total
2019
£
5,381
81,218
86,599|
|---|---|---|
- 31 -
## **ST CHRISTOPHER'S CHURCH, HINCHLEY WOOD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_
## **22 Prior period adjustment**
## **Changes to the balance sheet**
|**Changes to the balance sheet**||||
|---|---|---|---|
||**At 31**|**December 2019**||
||**As previously**|**Adjustment**|**As restated**|
||**reported**|||
||**£**|**£**|**£**|
|**Current assets**||||
|Debtors due within one year|14,108|(4,334)|9,774|
|Capital funds||||
|Income funds||||
|Restricted funds|7,395|-|7,395|
|Designated|20,700|-|20,700|
|Unrestricted funds|62,838|(4,334)|58,504|
|**Total equity**|90,933|(4,334)|86,599|
|**Changes to the profit and loss account**||||
||**Period ended 31 December**||**2019**|
||**As previously**|**Adjustment**|**As restated**|
||**reported**|||
||**£**|**£**|**£**|
|Debtors|49,949|(4,334)|45,615|
|Net movement in funds|18,513|(4,334)|14,179|
- 32 -