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2021-12-31-accounts

THE ECCLESIASTICAL PARISH OF ST. JOHN THE BAPTIST WEST BYFLEET

REPORT AND ACCOUNTS FOR THE YEAR 1st JANUARY 2021 TO 31st DECEMBER 2021

Registered Charity number 1149648

Trustees Annual Report 2021 Report and Accounts for the Parochial Church Council of St. John the Baptist Church, West Byfleet

Aim and Purpose

St. John’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Keith Elford, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC also has responsibilities for the Church and Cornerstone Centre and acknowledges its requirement to demonstrate clearly that it must have charitable purposes or aims that are for the public benefit. Details of how the PCC has achieved this are provided in this report. The PCC confirms that it has paid due regard to the Charity Commission guidance on public benefit before deciding what activities it should undertake.

Objectives and activities

We have devoted considerable time in 2021 to the renewal of the vision and strategy for the parish. Our purpose is to walk the way of Life in Christ: living in God’s abundance, centred on Christ and living that life in and for the world. We understand the world to be the arena of God’s creative and redeeming activity.

As a moderately catholic, broad church, Church of England parish:

We value order, ritual, choral singing and, especially, the Eucharist, in our worship and the Word of God; that is, learning and preaching. We understand ourselves to be on a journey with the Holy Spirit through history in which truth is continually being revealed.

We are critical as well as faithful and we aim to be open to the world and its concerns and wisdom, and generous and compassionate in our outlook.

We aim to:

Welcome all-comers, help people find their way in. Serve our parish, that is, its individuals and families and the common good. Celebrate all that God gives us as a church and wider community. Grow as a community of faith and love. Engage with the world and its issues. Share our faith in Christ

To facilitate all of this it is of course important that we maintain the fabric of the Church of St. John’s and the Cornerstone Centre.

Achievements and Performance

A perspective from the Priest-in Charge.

2021 has been a year of recovery but also of planning and hoping for the future.

I was licensed as interim priest-in-charge of St John the Baptist, West Byfleet, on 1 February 2021. It was a quiet service with only a few present because we were still operating with severe restrictions because of the pandemic. Nevertheless it was an affecting and memorable occasion for me and Annabelle and I have been delighted to be at St John’s ever since. I am, of course, only half-time, and I continue to combine my duties in the parish with theological teaching and consultancy work.

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I was appointed with a specific brief: to help the parish recover both from difficulties associated with the lengthy illness of the previous incumbent and the pandemic, and to support the congregation in determining a new vision and strategy for the future.

In the early stages the focus was on managing ministry under severe restrictions: we did not hold services in person for the first two months of my incumbency. We continued to record services for broadcast via YouTube and Facebook and to make audio versions available for those without access to the internet. It was a great relief to be able to return to face-to-face worship on Palm Sunday and we have gradually restored other normal practices in the months since, including the 8.00am Sunday and Wednesday morning Eucharists as well as Sunday evening services once a month.

An early priority was to use the potential of social media to maintain contact with the parish and the congregation. I introduced a regular “thought and prayer for the day” video, shared via Facebook and YouTube, which started twice weekly, and later moved to once a week, produced by the ministry team on a rota. A series of evenings reading the journey of Jesus to Jerusalem as told by Mark, Lectio Divina style, were held via Zoom in Lent and these were both valuable in themselves and as a way of allowing me to get to know people. In all this we continued to be outshone by the extraordinary series of videos for children and families produced by Emma Mason and enjoyed by viewers all over the country as well as West Byfleet. Emma’s work in the schools continues to play a vital role in our work in the West Byfleet community. Our challenge is to develop ways of reaching out to other groups, organisations and individuals in West Byfleet.

There have been many specific positive steps over the year. I was particularly happy to see JAM (Jesus and Me, our Sunday children’s group) restarted in September. Over the year I sense that we have recovered a great deal of confidence and esprit de corps. We are aware, however, that the numbers of those available to carry out tasks at or for St John’s is smaller than we would like and that not all our “members” have returned to church.

Another early priority was to clarify the roles of Ministry Team and PCC and to develop a way of working together that allowed us to maximise the capabilities possessed by our team, to build more assured and consultative leadership and to reset relationships. My own sense is that has largely been achieved. There have also been some changes in the team. Hazel Craig and Geoff Jones retired after long and exhausting stints as church wardens, notably through Covid and lockdown, and were replaced by Jen Blamey and Ian Church. Hazel has become sacristan and Geoff Jones leads the pastoral team (among many other things in both cases).

The process of developing a strategy for the future began after Easter. The PCC appointed a steering group. That group met four times in May and June to produce a hypothesis about the future. This was shared with, and, after some revisions, accepted by the PCC in July. The material was shared with the wider congregation in October and November, leading to further revisions and then formal approval by the PCC in January 2022. The three main planks of the strategy are:

The immediate priorities agreed include:

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The wardens and I are developing a plan to take this forward in practical terms.

In the autumn, the PCC and Ministry Team undertook the Living In Love and Faith course (LLF) – a national Church of England initiative – looking at how the church responds and welcomes people of all genders and sexualities. This will be rolled out to the congregation in 2022.

Towards the end of last year the wardens, archdeacon, bishops, PCC and I agreed that my appointment (initially for one year) should be extended to at least three years in order to prevent further disruption and allow us to develop the potential of the parish further before seeking a successor for me.

I wish to stress how grateful I am to be working with such an excellent team including wardens, lay and ordained ministers, administrator, sacristan, PCC members and officers, children and families co-ordinator, pastoral assistants, BAG led by Terry, SEAG led by Harry, music director and choir, and the individuals who fill rotas or more informally carry out valuable work in and beyond the church. It is crucial that we continue to understand that we are in this together and that the work is given to all of us by God.

Worship and Prayer

The Parochial Church Council (PCC), in partnership with the Vicar and Ministry Team, endeavours to offer services of worship which are open to all, and which enable everyone attending to enter into, and express, worship as fully as possible.

As stated above the story of the year has been of a gradual return to a more “normal” and in person pattern of services. From Palm Sunday onwards we have gradually reintroduced contributions from the choir, congregational singing, readers and intercessors from the congregation and the return of refreshments in Cornerstone after the service. Communion is still offered in one kind only, masks are recommended and seating is reduced with larger gaps between rows. Social distancing is now encouraged but not formally enforced.

The number of worshippers at our services is lower than before the pandemic. We have between 50 and 60 at the Sunday 10.00am Eucharist, around 5 or 6 at most Sunday 8.00am Eucharists, and between 8 and 15 at the Wednesday Eucharist. Numbers on Sunday at 10.00 and Wednesday are gradually increasing.

There have been some changes and innovations. The 10.00am Eucharist on Sundays now has a server in addition to the crucifer and a Gospel book is used for a regular Gospel procession, led by the crucifer. These were minor alterations, however, to existing practice.

More significantly, the Priest-in-Charge, Ministry Team and PCC decided early in the year to make all Sunday services at 10.00 Eucharistic, with the exception of Harvest, Remembrance and Mothering Sunday which would be designated “Community” services. Sunday mornings on the second Sunday of the month were designated “Family Eucharists” with a standard Eucharistic structure combined with content more

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suitable for families and children. This has not been entirely successful: these services are not currently being held and the service/ approach for this Sunday is being revised.

We have also held Sunday evening services on a monthly basis since Easter. The variety of these services adds greatly to our life and witness. We will think about other ways we can offer different opportunities for worship to the wider community at other times of the week. We need to be creative and offer something new as well as the traditional and formal style of Sunday mornings.

In November we started what we intend to be a regular, termly “Spark” service for families and children on Sunday afternoons at 4.00pm, combined with tea. The first service, a Christingle, was extremely wellattended and encouraging.

Morning prayer now takes place on Mondays at 9.30 am and is shared with Our Lady RC Church every second Monday of the month.

Pastoral Care

As we continued to drift in and out of lockdowns and Covid restrictions the pastoral team maintained contact with all the congregation and in particular those most vulnerable.

The Pastoral Assistants have continued to meet and review the work that we have been doing with each of our clients.

All Pastoral Assistants are up to date with their training in particular regarding safeguarding, this includes those acting with us as Pastoral Visitors. One of which is about to embark on the Diocesan Pastoral Visitors Course, the funding of which has been agreed by the PCC. It is hoped that others will follow.

We have noticed that several of our ageing congregation are becoming frailer and we constantly assess where we can offer help and support. This includes contact with those who feel uncomfortable returning to church.

Baptism families are still prepared by one of our Pastoral Assistants and we are pleased to report that at least two of the families have become worshipers with us.

We have maintained contact with the care homes in the parish but have not been able to visit due to the restrictions other than for end of life prayers.

One of our Pastoral Assistants continues to act as a tutor for the Diocese.

During the year the Rev. Jean Robinson stepped down from the role of Pastoral Lead and that role has been undertaken by Geoff Jones. Jean will continue the supervision of the Pastoral Assistants and Pastoral Visitors.

Mission and Evangelism

We aim to be clear and intentional in reaching out to the parish with the Good News of Jesus Christ, but Covid-19 restrictions continue to have a huge impact on this aspect of church life.

Besides our regular worship, extra people came to St John’s for such occasions as baptisms and funerals; Remembrance and Christmas services were ticketed. In previous years, the community had been involved in both the Summer and Christmas Fairs, but these were obviously not held in 2021. However, we were able to hold a Community Christmas Tree Festival which involved over 30 Community Groups and was visited by in excess of 600 people. Regular activities such as Baby and Toddler Group, Pain Support Group and New Horizons (a social group for the over 55’s) have represented outreach opportunities, but again have been intermittent or cancelled.

Communication with the wider community has been critical this year and has continued through provision of on line services, our links with the schools, improving publicity, our website and Facebook page.

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Our Children and Families Co-ordinator has a good relationship with the local Infant and Junior Schools and has continued to provide online resources for younger members of our community.

Voluntary Work at St. John’s

This year has been another particularly challenging one and the church would not have been able to continue in its ministry without the dedication of members of the congregation giving their time freely and with love. The PCC would like to thank all the volunteers who work so hard to make our church lively and vibrant, even when the building has been closed, and to name people individually would be impossible. However, the volunteers cover all aspects of church life from the Spiritual to the practical – recording services, delivering CDs, welcoming, cleaning, flowers, catering, buildings maintenance and social teams to name a few. In addition to the benefit to the church, everyone who takes part in these activities has a sense of belonging and achievement.

‘Volunteers’ is an accepted term. However, it is helpful to note that in Christian churches, unpaid work is frequently an act of loving service and, at St John’s, supports our desire to welcome, worship and serve.

Church Centre complex

Churchwardens’ report on the Church Building and Fabric

The coronavirus pandemic continued through 2021, albeit with some easing of restrictions, which continued to limit some of our ability to return to our normal pattern of public worship. Despite these challenges we continued to ensure that the church building was accessible, safe and as comfortable as possible by:

The exterior and interior of the Church have continued to be maintained in very good order during 2021. This has been due, in no small part, to the continued commitment and skill of volunteers from the Building Action Group (BAG) and the Cleaning Team. Our sincere thanks go to these two teams who continue to give freely of their time, energy and expertise. The Flower Team have been able to provide for more regular floral arrangements as the Church was regularly open, and we remain indebted to them for their creative skills in producing beautiful arrangements during the last year. We are also very grateful for the renewed commitment from our Sides people team, who ensure that the Church is a welcoming place for visitors and regular members of the congregation.

The church grounds have continued to be regularly maintained to a good standard through the committed efforts of Daniel Jackson, who freely gives of his time to ensure that the Church grounds offer a sanctuary of outdoor space for any in the community. We have also been immensely grateful for the contribution by Agnieszka who cleared the autumn leaves last year, singlehanded.

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Planned works for 2022 include, as part of the Strategy, a renewed focus on the outdoor space and the addition of a Prayer Tree, renovation of the Narthex, and the planned activities which fall under the QI for 2022.

Cornerstone Centre

The Cornerstone Centre continued to be affected by the coronavirus pandemic, and whilst bookings increased versus the previous year, they have not returned to pre-pandemic levels. This has had a material impact on our income. The Langsmead room has been a great source of income, with the rent paid in full for 2021. Unfortunately the company has decided not to renew their lease in 2022, which will further impact income.

As part of the Strategy, there are planned works for the Cornerstone Centre in 2022 and beyond, including: improving the acoustics, replacing the blinds, and re-fitting the kitchen. It is hoped these improvements will make the Cornerstone Centre a more appealing venue and improve bookings.

Deanery Synod

St John’s is entitled to 2 lay representatives on Woking Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the church .

Safeguarding

Safeguarding vulnerable adults and children

Over the last year St John’s has slowly returned to regular worship whilst taking sensible precautions to reduce the risk of acquiring Covid. Therefore, we have only gradually returned to activities which require regular assessment of the risks to children and vulnerable adults.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults.

Training on safeguarding

An ongoing focus is to make sure that all those in paid and volunteer roles at St John’s are as well trained and supported as possible about the safeguarding of children and vulnerable adults. We aim to make this a safe church for all.

One of the outcomes of the pandemic is that virtually all safeguarding training is now provided via online courses or via Zoom. This has meant that many people overdue for refresher training have now been able to complete updates. The only area where there is still a significant gap in training is in Awareness of Domestic Abuse. This is in part because the Church of England has changed the requirements for safeguarding training for several roles, including for PCC Trustees.

My thanks to those who have responded to the requests that they undertake appropriate training, despite all their other commitments. They are almost all in volunteer roles and this additional time commitment is much appreciated.

Incidents

There have been no incidents which have involved the PSO this year.

Communication

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A report on our Safeguarding activities is provided to all PCC meetings. On 16[th] May 2021, the first meeting after the APCC, the PCC reviewed and adopted the House of Bishops’ Safeguarding Policy together with the supporting safeguarding practice guidance and signed the Statement of Safeguarding Policy: this is displayed in the church and on our website. Our website and our notice boards include policies, contact details and information on keeping adults and children safe.

Safeguarding Dashboard

The Church of England has replaced an annual self completed Safeguarding Audit with a Safeguarding Dashboard. This can be completed by several nominated people at St Johns and gives a broader picture of all that is in place in the church as well as those areas that require further action. There are three levels of the Safeguarding Dashboard: St John’s is at Level 2. In order to reach Level 3 we need to complete further work on :

Transfer of Responsibility to Inform the Charities Commission.

On the 8[th] November 2021 the PCC voted to Transfer the Responsibility to Inform the Charities Commission of any Serious Safeguarding Incidents to the Diocesan Safeguarding Advisor.

Financial Review

The Covid-19 pandemic has continued to have a material impact on our finances.

Incoming and Outgoing resources.

The total receipts in 2021 on general unrestricted funds received were £120,022 and are detailed in the Financial Report.

Planned giving through envelopes, banker’s orders, the Parish Giving Scheme and the related income tax recovery decreased by 4% compared with 2020 and was 15% lower when compared with the pre-pandemic levels in 2019.

Income from the Cornerstone Centre, events and similar fund-raising activities increased from £16,693 in 2020 to £26,388 this year but is still 41% lower than 2019 where this source of income generated £44,462.

The total income in 2021 was £123,414, a decrease of 9.8% over 2020 and 20.3% below 2019 levels. This includes investment income of £6,772 which is re-invested for future requirements. We were fortunate to receive some very generous one-off donations during the year. Donations in 2021 in respect of unrestricted and restricted funds came to £24,909.

During the year £45,000 was withdrawn from our investments with Brewin Dolphin. The total withdrawal to date is £189,500.

The market value of investments at 31[st] December 2021 was £248,802 including cash held of £9,770. The investments are viewed as long term investments and are liable to short term volatility.

Expenditure

The total expenditure in 2021 was £131,481. The 2020 comparative of £183,062 includes the loss on disposal of 4 Mayfield Gardens and the expenditure on upgrading the lighting in the Church which was

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funded by a donation. Excluding these one-off items, regular expenditure was 20% higher than in 2020. This increase is solely the result of the higher level of Parish Share paid in 2021 which is referred to below.

In a normal year, our largest expenditure is the amount paid to the diocese for our share of all churches’ parish ministry costs. This amount covers housing, stipend and pension costs of the clergy, and, also a standard sum for diocesan central costs, clergy training and a contribution to national church funds. Following discussions with the Diocese, we agreed to pay £60,283 in 2021 - which includes a reduction (from £84,060) for our part-time incumbent. There were also discussions with the Diocese about repaying outstanding Parish Share payments in instalments over several years, but to date neither the mechanism, nor the actual amount outstanding have been agreed.

Staff Costs.

The PCC pays for a Parish Co-Ordinator, who assists with the administration of the parish, and also acts as the Publicity Officer and for a Children’s and Families Co-ordinator as specified within the Parish Development Plan.

Trustee payments and expenses.

The PCC also meets associated costs of having a clergy presence in the parish. Reimbursement of expenses of office (travel, hospitality, telephone, postage and broadband costs) amounting to £721 were paid in the year. The vicarage is currently rented. The rental income is received by the diocese.

Payments to PCC members and to persons related to or connected to the trustees are given in note 4b.

Reserves Policy

The reserves policy is regularly reviewed by the Finance Group.

Reserves are held to support the current and future activities of St Johns’. Total reserves amount to £233,038 including £132,267 held in Designated Funds.

The principle reason for maintaining reserves is to provide for:

Investment policy

The reserves are held in a nominee account managed by Brewin Dolphin. Reports are sent to the trustees every three months, and an annual meeting is held with Brewin Dolphin to discuss progress of the investments against the agreed benchmark (APCIMS Balanced; a benchmark that is classified as ‘diversified risk’ with an emphasis on both income and growth return).

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Structure and Governance

The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is a registered charity. The method of appointment of PCC members set out in the Church Representation Rules. All who attend our services and/or are members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM). Members elected to the PCC serve for 3 years.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding how the funds of the PCC are to be spent; it met seven times during the year with an average level of over 80% attendance. The PCC operates through a number of committees and action groups, which meet between the full meetings of the Council; reports from these are issued to PCC members and held with the PCC minutes.

Standing, Property and Finance Committee:

The Standing Committee is required by law. It has power to transact the business of the PCC between meetings, subject to any directions given by the Council. The Committee oversees the general financial dimension of the work of the PCC, monitoring income and expenditure and maintaining the appropriate financial controls. It attends to the maintenance and necessary repair of church properties and plant.

Finance Group

This group regularly reviews financial matters, including budgets, forecasts and investments, and advises the PCC accordingly.

Action Groups:

Buildings Action Group and the Social and Events Action Group

Administrative Information

St. John’s Church is situated on Camphill Road, West Byfleet. It is part of the Diocese of Guildford within the Church of England. The correspondence address is St. John the Baptist Church, Camphill Road, West Byfleet KT14 6EH. The registered charity number is 1149648

Incumbent: Revd Keith Elford Churchwardens: Mrs Jenny Blamey Mr Ian Church Licenced Clergy Revd Clive Kirk with permission to officiate Revd Jean Robinson

Licenced Lay Minister Mrs Di Manthorpe With permission to officiate Licensed Lay Minister Ms Rosalind Cyphus Representatives on Ms Rosalind Cyphus (also Diocesan Synod until August 2021) the Deanery Synod: Mrs Jenny Blamey

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Elected Members since 2019- Angle Dedman. Dave Roberts, Jo Pritchard Elected members since 2020- Janet Rickards. Craig Rickards Elected members since 2021- Grace Gray, Hary Grimshaw. Amanda Hodson Geoff Jones was elected for a 2 year period in 2021. lan Churcb had been an elected rnember in 2020 but becaTn¢ churchwarden (2021). henc¢ becomlng ex officio creating a 2 year vacancy PCC Officers and Appointments for year 2021-2022 Chair of PCC: Lay Vice Chair of PCC.. PCC Secretary PCC Treasiirer Safeguarding Officer Elcctordl Roll Officer Tndcpcndent F.xaminer Revd Keith Elford Mrs Jenny Blamey Mrs Amanda Hodson Mr John Dedman Mrs Jo Prilchard Mrs Angi¢ Dcdman Mr Steve Brentnall 8igncd on behajf of the PCC:_ Revd K Elford Page 10

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF St. John the Baptist Church Parochial Church Council tRegistered Charity No. 11496481 I report on the accounts of St. John the Baptist Church. W￿t Byfieei for the year ended 3 1st December 2021 which are set out on pages 12 to 19. Respective respon,sibilitie5 of trustees and eiaminer The church's trus￿e$ are responsible for the prepardtion of the accounts. Thc churcb's tn￿te¢S consider that an audit is not rcquired for this ycar under section 14412) of thc Charitics Act 2011 (the 2011 Act) and that an independcnt examination is necded. Having satÈsfied myself that the church is ell￿ble for independent examination, it is my responsibility to =. • examine the a￿Ounts under sectTon 145 of the 201 l Act. to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5){b) of the 2011 Act. and to state whether particular matters have come to my attention. Basis of independent exAmlner's statement My examination wa8 carried out in accordance with the general Directions given by the Charity Commi.q$ion. An cxamination includes a rcvicw of the accounting records kepl by the ch￿]ty a coinp¢WiSOn of the accounts presented with th08e records. It also includes consideration of any unusual items or disclosures in the accounLs, and sceking explanations from you aq trustccs concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and cc)nsequ¢ntly no opinion is given as to whether the accounL8 present a knue and fair view, and the report is limited to those matters set out in the S￿t￿ent below. Independent examlner's statement In connection with my examination, no material matters have come to my attention which give me cause to believe that in, any materi81 respect.. accounting records were not kcpl in accordance with se¢tion 130 of the 2011 A¢¢. or • the accounts do not accord with the accouniillg r￿OrdS, or the accounts did not comply with the applicable requirem￿ts concerning the forni and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair. view which is nol a matter considered as part of an independent examination. I have come across no other matter8 in connection with the examination to which attention should bc drawn in order to enable a proper understandin8 of the ac￿Unts to be reached. Signed by :" ,gteve Brenlnall FCIE l Meadow View Cottages Town Littleworth LEWES BN8 4TH Date: 2022

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, WEST BYFLEET

STATEMENT OF FINANCIAL ACTIVITIES

For the year ending 31st December 2021

Note
Income and Endowments
Donations and legacies
2a
Charitable Activities
2b
Other Trading Activities
2c
Investments
2d
TOTAL
Expenditure
Raising funds
3a
Charitable Activities
3b
Other expenditure
3c
TOTAL
Net gains on investments
3d
Net income / (expenditure)
Transfers between funds
11
Other recognised gains/(losses):
Losses on revaluation of fixed assets
Other gains/(losses)
Net Movements in Funds
Reconciliation of funds
Total funds brought forward
12
Total funds carried forward		 Unrestricted
Funds
£
85,596
1,266
26,388
6,772
120,022
1,791
127,762
0
129,553
21,226
11,695
0
0
0
11,695
221,343
233,038		 Restricted
Funds
£
3,392
0
0
0
3,392
0
1,928
0
1,928
0
1,464
0
0
0
1,464
15,084
16,548		 Total
2021
£
88,988
1,266
26,388
6,772
123,414
1,791
129,690
0
131,481
21,226
13,159
0
0
0
13,159
236,427
249,586		 Total
2020
£
110,294
2,212
16,693
7,693
136,892
1,421
140,167
41,474
183,062
5,242
(40,928)
0
0
0
(40,928)
277,355
236,427

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THE PAROCHIAL CHURCH COUNCIL OF ST. JOHIY THF. BAPTIST. WEST BYFLEET BALANCE SHEtt AS AT 31¥r DFThJ¥IBF.R 2021 Trfl Further Fund5 2010 2021 Fixed knstls Inv￿￿TIen 239.032 256.57.5 T(￿1 Wixc4J AsJas 239,032 25&575 Current Assets Debtors Cpsh al bank ind in hand 4.119 21.695 36(121 13,212 Trtsl Cumt Au4ts 379J33 Cllrreni LIAbllldt4 c￿￿710T$.. Am4JJnts fallin8dueMthin wes (15.2UJI 13ty).4811 N# cury￿lAsSe￿ty (kn"abiliticsl IOJ34 20,1481 A$8th iw8 OJryen¢ L4abiliti# 249.586 236.427 LothR Term I.lbllltfics Creditot¥'. Amwnts fallinB after duenxye th•tt (q)e > N¢t thei or li￿11111¢￿ ￿lUdIng pellsiLYi llsieE 249J86 230.427 Total Thet Aii¢ts 249.586 230 427 Fund• licstticted income fim Uiireslrieted 'I'•t¥l ¢hrlty 16.54R 233,038 249,586 15.084 221.343 236.427 This Fina￿1￿1 repxt for ihe prendal 3151 fk¢embtr2021, i￿￿dIng the folknwin& wu4Yo￿bY the P4uuhiBI Chur¢h Cwn¢il ￿d$l￿d Th) its bethalf by:. iathirl D41t Th¢ not¢s ort pay 14 to 19 oftFtt¢a¢4XWtsts

THE PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST WEST BYFLEET NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current (2015) Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102)).

The financial statements have been prepared under the historic cost convention as modified by inclusion of investments at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.

Fund Accounting

Restricted funds comprise revenue donations or grants for a specific PCC activity intended by the donor

Unrestricted funds are income funds which are to be spent on the PCC's general purposes.

Incoming Resources

Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Dividends are reinvested in the investment and accounted for at the year end. All incoming resources are accounted for gross.

Resources expended

Grants and donations are accounted for when paid over. The diocesan parish share is paid over monthly and accounted for when paid.

All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed Assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements.

Equipment used within the Church premises would normally be depreciated on a straight line basis over four years. Our policy is to write individual items of equipment off when the asset is acquired

Investments are valued at market value at 31st December.

14

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, WEST BYFLEET NOTES TO THE FINANCIAL STATEMENTS

2 INCOME AND ENDOWMENTS

2a Donations and Legacies
Giving
Tax Recoverable
Cash Collections
Donations
Grants
Legacies
2b Charitable Activities
PCC Fees etc.
2c Other Trading Activities
Rent
Hire of Church
Events
Sundry
Dividends - Brewin Dolphin
Total Incoming Resources		 Unrestricted
Restricted
Total
Funds
Funds
2021
£
£
£
45,343
0
45,343
15,603
0
15,603
3,133
0
3,133
21,517
3,392
24,909
0
0
0
0
0
0
85,596
3,392
88,988
1,266
0
1,266
1,266
0
1,266
20,757
0
20,757
369
0
369
4,938
0
4,938
324
0
324		 Total
2020
£
50,049
13,292
3,721
37,144
5,516
572
110,294
2,212
2,212
15,732
(25)
833
153
26,388
0
26,388		 16,693
6,772
0
6,772
6,772
0
6,772
120,022
3,392
123,414		 7,693
7,693
136,892

15

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, WEST BYFLEET NOTES TO THE FINANCIAL STATEMENTS

3 EXPENDITURE

3a Raising Funds
Investment Management Costs
Events Costs
3b Charitable Activities
Poppy Appeal
Home Mission
Parish Share
Curacy
Interest on loan
Ministry
Worship
Running Costs
Insurance
Cornerstone Running Costs
Maintenance & Replacements
Vicarage
Church Grounds
Music, Organists, Choir
Organ & Piano
Other
Printing & Stationery
Sundries
Independent Examination
Total Resources Used
3c Other expenditure		 Unrestricted
Restricted
Total
Funds
Funds
2021
£
£
£
1,517
0
1,517
274
0
274
1,791
0
1,791
146
0
146
0
0
0
60,283
0
60,283
46
0
46
0
0
0
12,655
0
12,655
50
0
50
11,418
0
11,418
6,106
0
6,106
19,516
0
19,516
2,512
0
2,512
871
0
871
709
0
709
9,183
0
9,183
851
0
851
751
1,928
2,679
1,915
0
1,915
0
0
0
750
0
750
127,762
1,928
129,690		 Total
2020
£
1,421
0
1,421
0
247
38,345
3,115
4,955
11,847
88
10,423
5,947
8,999
8,455
1,371
696
8,771
1,083
33,422
1,763
0
640
140,167

The sale of the freehold property at 3 Mayfield Gardens resulted in a loss of £ 41,474 . This is calculated as:

Original purchase price
Fees re purchase capitalised
Agreed sale price
Fees re sale
Loss on sale
3d Net (losses) / gains on investments
On disposal
On revaluation		 Unrestricted
Restricted
Funds
Funds

16

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, WEST BYFLEET NOTES TO THE FINANCIAL STATEMENTS

4(a) STAFF COSTS

Wages and salaries
Social security costs
Defined contribution pension costs
The average number of employees during the year was		 2021
£
17,375
0
149
17,524
Number
2		 2020
£
17,477
0
136
17,613
Number
2

During the year the PCC employed a parish co-ordinator and publicity officer and a children and families coordinator. Both positions were part time.

4(b) PAYMENTS TO PCC MEMBERS

As the parish organist, Mr I Church, who is also a PCC member was paid £8,153 during the year (2020 £8,153). Mr Church also received £550 (2019 £486) for playing at weddings and funerals during the year.

Mr Mark Cyphus, who is the brother of a PCC member was paid £500 (2019 £255) for playing at services during the year.

No other payments or expenses were paid to any other PCC member, persons closely connected to them or related parties.

5. FIXED ASSETS

Property - Curate's House
At 1 January 2021
Disposal in the year
At 31st December 2021		 2021
£
0
0
0		 2020
£
400,070
(400,070)
0

The sale of the freehold property completed on 15 January 2021 for £365,000. As the offer to purchase was accepted in October 2020 the sale was treated as an adjusting event occurring after the year end in the 2020 accounts. The sale proceeds were included in debtors. Note 3c gives details of the disposal.

Investments

Investments with Brewin Dolphin

Market Value at 1st January 2021
Disposals
Purchases at cost
Net (losses) / gains on disposal
Net gains on revaluation
Market Value at 31st December 2021		 2021
£
256,575
(101,364)
62,595
(161)
21,387
239,032		 2020
£
249,761
(46,185)
47,757
220
5,022
256,575

6. CURRENT ASSETS

Debtors
Sale of freehold property
Other debtors (unrestricted funds)		 2021
£
0
4,119
4,119		 2020
£
365,000
1,121
366,121

17

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, WEST BYFLEET NOTES TO THE FINANCIAL STATEMENTS

7. Current Liabilities

t Liabilities
Amounts falling due in one year
(Unrestricted funds)
Accruals and other costs
Mortgage
Loans
Other creditors		 2021
2020
£
£
11,497
11,865
0
166,500
0
217,500
3,763
3,616
15,260
399,481

The mortgage was repaid on 15 January 2021 when the property on which it was secured was sold.

The other loans were interest free and were repaid following the sale of the Curate's house.

8. Long Term Liabilities

There are no long term liabilities.

9. Funds

UNRESTRICTED FUNDS

General Fund
Designated Long Term Maintenance
Designated Short Term Maintenance
Cornerstone redecoration
Replacement Chairs
Total Unrestricted Funds
RESTRICTED FUNDS
Organ Training Fund
Organ Fund
Youth Fellowship Fund
Choir fund
Flower Fund
Crisis
Christmas Lunch
Choir scholarship fund
New piano fund
Others
Total Restricted Funds
Total Funds		 Balance
Gains / (losses)
Balance
1st January
Incoming on investments
Outgoing
Transfers
31st December
2021
2021
£
£
£
£
£
£
89,876
120,022
21,226
(129,553)
(800)
100,771
128,002
128,002
865
865
1,500
500
2,000
1,100
300
1,400
221,343
120,022
21,226
(129,553)
0
233,038
Balance
Gains / (losses)
Balance
1st January
Incoming on investments
Outgoing
Transfers
31st December
2021
2021
£
£
£
£
£
£
864
0
0
864
4,836
132
0
4,968
93
0
0
93
5,210
541
(611)
172
5,312
1,115
557
(1,113)
559
15
15
666
0
0
666
1,109
0
1,109
750
2,162
2,912
426
(204)
(172)
50
15,084
3,392
0
(1,928)
0
16,548
236,427
123,414
21,226
(131,481)
0
249,586

18

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, WEST BYFLEET NOTES TO THE FINANCIAL STATEMENTS

10. Analysis of Net Assets by Fund

Property
Investment Assets
Current Assets
Current Liabilities
Long Term Liabilities
ers between funds
General Fund
Marie / legacy
Cornerstone redecoration
Replacement Chairs
Total		 Unrestricted
Restricted
Total
2021
£
£
£
0
0
0
222,484
16,548
239,032
25,814
0
25,814
(15,260)
0
(15,260)
0
0
0
233,038
16,548
249,586
Unrestricted
Restricted
Total
2021
£
£
£
(800)
0
(800)
0
0
0
500
0
500
300
0
300
0
0
0		 Total
2020
£
0
256,575
379,333
(399,481)
0
236,427
Total
2020
£
(228)
(572)
500
300
0

11. Transfers between funds

12. Comparatives for the statement of financial activities.

Income and Endowments
Donations and legacies
Charitable Activities
Other Trading Activities
Investments
Other
TOTAL
Expenditure
Raising funds
Charitable Activities
Other expenditure
TOTAL
Net gains/(losses ) on investments
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets
Other gains/(losses)
Net Movements in Funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
Total
Funds
Funds
2020
£
£
£
76,616
33,678
110,294
2,212
0
2,212
16,693
0
16,693
7,693
0
7,693
0
0
0
103,214
33,678
136,892
1,421
0
1,421
107,487
32,680
140,167
41,474
0
41,474
150,382
32,680
183,062
5,242
0
5,242
(41,926)
998
(40,928)
0
0
0
0
0
0
0
0
0
(41,926)
998
(40,928)
262,697
14,658
277,355
220,771
15,656
236,427

19