ANNUAL REPORT and FINANCIAL STATEMENTS of the
PAROCHIAL CHURCH COUNCIL TRUSTEES
for the
PARISH of WORTHING – CHRIST CHURCH
For the year ended 31[st] December 2022
Registered with the Regulator for Charities in England and Wales
Charity Registration Number 1152846
Bankers:
Lloyds Bank, South Street, Worthing BOOM [Formerly West Sussex Credit Union]
Independent Examiner:
Independent Examiners Ltd
Unit 2 The Broadbridge Business Centre Delling Lane BOSHAM West Sussex PO18 8NF
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PARISH of WORTHING - CHRIST CHURCH
Registered Charity Number 1152846
ANNUAL REPORT and FINANCIAL STATEMENTS of THE TRUSTEES of the PAROCHIAL CHURCH COUNCIL of the
PARISH of WORTHING – CHRIST CHURCH
Christ Church, Grafton Road, Worthing.
Report for the year 2022 1[st] January to 31[st] December
Aim and Purposes
The primary objective of Christ Church is the promotion of the Gospel of Jesus Christ, according to the doctrines and practices of the Church of England. The Parochial Church Council [PCC] has the responsibility of promoting, in the ecclesiastical parish, the whole mission of the Church pastoral, evangelistic and ecumenical.
Vision, Objectives and Activities
The mission of Christ Church is to live and show Christ’s love to the Parish and Community we serve to each other and to the town in which we live.
The Benefice of Worthing - Christ Church came into being as the result of a Pastoral Scheme ratified by the Church Commissioners on 21[st] August 2018. The scheme came into effect on 1[st] September 2018. The primary objects of this new Parish remain as detailed above.
In our Mission Action Plan, the PCC set out the following objectives:
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Enabling as many people as possible to worship at our church, and
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Enabling as many people as possible to become part of the parish community at Christ Church.
The Parish has been in an interregnum since May and the time before this the Minister was under suspension and not able to administer his canon law duties within the Parish. The end of the year marks two years nine months without a permanent Minister.
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The Churchwardens and PCC are Trustees of the Charity named Parish of Worthing – Christ Church, maintain an overview of worship, outreach and financial stewardship throughout the parish and make suggestions on how our services and stewardship can involve the many groups and organisations that live within our parish.
The PCC are mindful of scripture [Matthew 6 [NIV]] and in this context fulfil its direction as well as applying Charity law and legal statutes in relation to those in whom we serve in our Aims, Purposes, Objectives and Activities.
The Churchwardens are entrusted to look after the spiritual needs and growth of not only the congregation, but the whole parish which includes the Civic and Town Centre, the Town Hall, and its administrative buildings; all staff of the shops, offices, and commerce, including law enforcement, the people who travel to the town for shopping and for the holidaymakers.
Christ Church is a town centre church with town centre aspirations of reaching out to all who live in and visit our parish.
The Outreach committee plan the many activities throughout the year and when planning, our Minister and the PCC have consideration of the Charity Commissioners’ guidance on public benefit and the specific guidance on ‘charities for the advancement of religion.’ We try to enable local people to live out their faith as part of our community through:
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Worship and prayer; learning about the Gospel; developing their knowledge of, and trust in Jesus,
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Provision of pastoral care for people living and working in the parish,
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Mission and outreach work.
Our Service to the Community, Mission & Pastoral Care
Services, on alternate weeks, will be Morning Prayer and Holy Communion and begin at 10:30 am. On alternate Sunday Evenings there is a Book of Common Prayer Service and Thursday mornings a Book of Common Prayer Service Holy Communion which begin at 6:00 pm and 10:30 am respectively. All information is clearly displayed on the two Church notice boards to the east and west of the church building.
There are notice boards to inform the community of all other activities
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available throughout the week. The Church website is updated weekly to ensure the wider community have information relating to the services and wider information.
A magazine is published monthly and delivered to the community. A pew sheet, which includes all services and activities is produced weekly. All of which is published on the Church website. There is also a facility, on the website, for folk to contact the Church laity or the Minister for advice on weddings, funerals, christening, and historical matters relating to the Churchyard.
Church Life & Review of the Year
Attendance for services averaged at between fifty and fifty-five per week.
The Christ Church family are practical, faithful Christians who welcome visitors from within as well as outside the parish boundary. People attend by personal choice and, it is our pleasure to welcome any age from all levels of society to take part in the life of the church, to know the Lord and to want to know the Lord through our actions, our scriptural life, and our services.
There are many visitors throughout the week and on Sunday services. Under the reordering our visitors book was mislaid. [A new one was purchased] All visitors are welcomed into the Church and there will be someone to offer help and guidance on the Anglican Communion. Visitors of all faiths are welcomed, and their particular interest is when was the building built and Religion..
Most of the Christ Church family have undergone familiarity sessions in understanding dementia and received their Dementia Friendly recognition. Christ Church will continue to offer use of the building to local community groups. All meet without charge as the PCC deem this a community initiative and public benefit.
Preparation of work to prepare the west end of the Church building into an area for community use commenced December 2021 and the work finished end of June 2022. Pews had been removed to allow a more open space, to enhance the church interior, and enlarge the meeting area complete with a kitchenette facility in the North West corner. The new area, which is referred to as the ‘Waters’ Hall’ is fully utilised by Church and Community activity.
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Worthing Borough Council Homeless Persons Unit asked if their team could use Christ Church as a drop-in centre for the homeless. The Parochial Church Council agreed, and the Council team now open twice a week. They offer advice and meals. During days of extreme cold, the Church will be open overnight to offer a Night Shelter to the vulnerable. [Luke 4 v18-19]
The Parish Team
Retired Clergy
Churchwardens Kenneth Hobbs Stephen Davis
Laity
Janine Hobbs – Safeguarding Officer/Parish Administrator/PCC Secretary Ann Photiades with Karen Davis, Val Grubb
– assisting in administration Lorraine Roberts – Verger John Collins – Organist Sylvia Anning – Sacristan assisted by Sally Turley Jenny Chandler assisted by Andrew Eggleton – Pianist Kenneth Hobbs – Finance Gardening – Dr A Stead assisted by Church family. Hall Management – Stephen Davis assisted by Dorothy Foan and Church family.
Dr John Bull – Publicity and a body of folk who deal with the cleaning. brasses and flower decoration of the Church
The role of the Churchwarden and the Vestry Meeting
Churchwardens are Bishop’s Officers and senior lay representatives of the parish. The role is extremely varied but involves management, maintenance, and mission in accordance with the Churchwardens Measure 2001 and the Canons of the Church of England [Canon E1]. They are foremost in representing the laity and in co-operating with the Minister, and they have a duty to maintain order and decency in the church and churchyard, particularly during the times of divine service.
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In cooperation with Clergy, they are responsible for the day-to-day functioning of the parish. In relation to safeguarding, the churchwardens work with the PCC and parish safeguarding officer. They are charged with active participation in the Church’s mission –
“…use their best endeavours by example and precept to encourage the parishioners in the practice of true religion and to promote peace and unity among them”
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Ensure that in the period of a vacancy [during an interregnum], that the
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incumbent’s safeguarding roles and responsibilities are fulfilled, in consultation with the PCC, parish safeguarding officer and the rural dean,
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Pay attention to the specific needs of children and vulnerable adults when
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undertaking health and safety inspections and risk assessment; Ensure that risk assessments are carried out before new activities are undertaken,
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Ensure that all parish activities with children and vulnerable adults are
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supervised and insured,
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Ensure that the parish has procedures for responding to complaints and
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grievances,
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Answer questions regarding safeguarding as they arise in the archdeacon’s
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visitations, and respond to any specific safeguarding advice, which may be given from the archdeacon,
As to duties previously owed by the churchwardens with respect to:
[a] The financial affairs of the church including the collection and administration of all moneys raised for church purposes and the keeping of accounts in relation to such affairs and moneys.
[b] The care maintenance preservation and insurance of the fabric of the church and the goods and ornaments thereof . [Details of which are itemized in the Church Financial Report]
[c] The care and maintenance of any churchyard [open or closed]...; as to any duties under enactments imposing duties on churchwardens, vestries, or church trustees; s.6[4] as to the duty to keep the diocesan authority
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indemnified; and as to the provision of financial statements to the annual parochial church meeting.
In accordance with The Churchwardens [Appointment & Resignation] Measure 1964 replaced by the Churchwarden Measure 2001, a meeting is held separately, and the nomination is received by the Minister or Vice Chair [in Ministers absence] prior to the meeting, which is held no later than 31[st] May [Rule change from 2020] and prior to the APCM.
Vestry Meeting Election of Church Wardens held prior to the Annual Parish Church Meeting on Sunday 1[st] May 2022
Nominated at the Vestry Meeting for 2022-2023 and elected were:
Mr Kenneth Hobbs and Mr Stephen Davis
The Annual Parish Church Meeting [APCM] held on Sunday 1[st] May 2022
Structure, Governance and Management
The PCC met many times during 2022. The Standing Committee met once. The average level of attendance at the PCC is given as 100% and at Standing Committee 100%. Various other committees delegated from the PCC were able to meet.
The PCC are the main decision makers of the parish. The PCC is made up as follows: - Ex Officio : Clergy, Churchwardens, Deanery, and others elected by the APCM of the parish. Its powers and duties are defined by legislation and can principally be found in the Parochial Church Councils [Powers] Measure 1956.
This responsibility is to promote the mission of God in the parish. Legally, the PCC is responsible for the finances of the parish. It also has ultimate responsibility for the care and maintenance of all church buildings and their contents.
The Minster’s,* role is to provide leadership concerning safeguarding, and to encourage everyone to promote a safer church. Although these
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responsibilities are executed by the Safeguarding Officer and Churchwardens, all PCC members, as trustees, share in the oversight of the Charity. *While the Minister is long term absent, responsibility falls to the Churchwardens
The PCC has a voice in the forms of service used by the church, with the guidance from their Minister or Churchwardens, and may make representations to the Bishop on matters that affect the welfare of the parish. While the Minister is long term absent it falls to the PCC
The PCC is registered with the Charity Commission as required by the Charities Act 2011. It must comply with the Charity Commission guidance and legislation in relation to registered charities. Every member of the PCC is also a charity trustee and has collective responsibility for the decisions and actions taken on behalf of the charity and the church fellowship.
Membership of the PCC and Standing Committee is determined under the Church Representation Rules – Appendix II Rule 13 & 14 [a] [b], according to Electoral Roll [ER] numbers for the whole Parish. The PCC would consist of ex-officio members [Incumbent, Priest-in-Charge, Curate, and those licenced to officiate in the church], the Churchwardens and members of the Deanery, plus readers and members of the Church. [Those in parentheses would not be entered onto the ER].
Church Attendance & Electoral Roll
There were 96 members on the Church Electoral Roll [ER] at the beginning of May 2021. The Electoral Roll is reviewed annually. The next renewal of the register will be 2025. Members are warmly encouraged to stand for election to the PCC and we welcome a balance of skills and experience where possible.
At present the application of the rules is interpreted as follows: -
– The Parochial Church Council [PCC] for 2022 2023 Nominated at the APCM for 2022-2023 and elected were:
Mrs Karen Davis, Ms Sally Turley, Mrs Dorothy Foan, Mrs Janet Atkinson, Mrs Norma Carter, Mrs Valerie Grubb, Dr Anthony Stead, Miss Sylvia Anning and Mrs Diane Askew Elected by PCC on 24[th] May 2022
Nine persons able to be proposed from the parish to the APCM, and nine
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proposed, nominated, and then confirmed and voted for at the APCM.
It is the vote of the PCC that members are elected annually. This decision is reviewed six yearly and was again supported by the APCM in 2019. The next Review will be in 2025 with effect from 2026.
Deanery Synod Representatives: for 2020 - 2023
Three persons can be elected to Deanery Synod – two people were nominated and elected: Dr. John Bull , Mrs Janine Hobbs and Mrs Lorraine Roberts
PCC Elected Minute Secretary
Mrs Jenny Stead
Standing Committee Meetings
The Standing Committee, for 2022: - Churchwardens, PCC Secretary and the Parish Treasurer and 2 PCC members and at the discretion of the Standing Committee, other interested folk who will contribute to an issue involving a decision.
Governance
The parish has a robust safeguarding policy and procedure, with all trustees having undergone safeguarding training during the early part of the year with new members to be trained as soon as possible. Safeguarding is a permanent agenda item on each full PCC meeting. Christ Church is also a Dementia friendly church, having undergone dementia training and understanding.
In order to conform with all standards required of the Charity by the Charity Commission, the parish is compliant and has in in place policies and guidelines on the following: -
Complaints; Disciplinary; Employer/Employee contract and conduct; Safeguarding [Child Protection & Vulnerable Adults]; Grievance; Finance; Risk Management; Volunteers; Health & Safety; Conflict of Interest and Equality. The Policy document is reviewed annually and will include new guidelines as and when required.
The parish is also compliant with the General Data Protection Regulations [GDPR] and is 100% compliant with all Safeguarding issues required by
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Government and the Diocese of Chichester.
Financial & General Review including Covid Restrictions from the Churchwardens .
The PCC agreed to finance a laptop computer for our Minister’s use at home for pastoral purposes at a cost of £355.00 on 23[rd] March 2020. A standalone computer purchased for Church use is also being used at the Minister’s home from March 2020. Both remain the property of the PCC and have not been returned to the PCC. As a charity the items are accounted for, and an insurance claim will be made in reimbursement. The PCC also accounts for two stand alone computers, used for financial and administrative matters. One portable television used for presentations only. One cinematic projector and screen used to show movies and Sound System that will play compact discs. The PCC is fully compliant with the need to have licencing under licence number CCLI 1251981 [Christian Copyright Licencing International] The PCC pays on quarterly contract for a Canon Photocopier and owns white goods in the name of a freezer, fridge and microwave oven.
As part of the Parish commitment for community outreach and public benefit, the PCC agreed to invest in BOOM [formerly West Sussex Credit Union], regular sums of restricted investment income, which is specific, to help those in need.
BOOM is regulated by the Financial Services Authority and are well versed in offering affordable, low interest financial help and advice to those who are most vulnerable and in most need; by investing in this credit union, the PCC feel well placed to know that when and where there is need, BOOM are there to help. It is also worth noting that whilst clients are asking for consideration on loans, they are also encouraged to save with BOOM, to give that added incentive of ownership. The PCC are pleased to state that throughout the Covid-19 pandemic crisis, we were able to continue this quarterly deposit, ensuring help to those in need during this challenging time. The PCC agreed that this need could be well served by turning to BOOM, whose office is in the town centre and in our Parish.
It is good to see the use of Gift Aid through the Parish Giving Scheme [PGS] and giving in general using the Parish Gift Aid envelopes. It is encouraging to note that the PCC is claiming the maximum amount of gift aid allowed for by the Government. As the congregation grows there have been more joining the PGS scheme.
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The PCC actively have sought alternate ways of encouraging giving, one idea is mobile contactless bank machines, this has proved successful.
The PCC recognised the main source of our Mission giving was through our Wednesday coffee morning. The PCC agreed at the meeting held on 2[nd] August 2022, to equalise all monies received through coffee donations throughout the week toward the Parish Missions. A charge of £1.00 per cup per person was levied for Sunday worship with the sessions through the week relying on donations.
The largest expenditure of the PCC was the sum paid to the Diocese to cover our Parish Ministry Costs [PMC]. This amount covers the housing, stipend and pensions costs of the clergy and a standard sum for diocesan central costs, clergy training and a contribution to the national church fund. There were no trustees who sought reimbursement for any Parish business expenses in their role as trustee of the PCC.
Taxable gain is levied on Fixed Monthly Charge for Telephone and Broadband Internet and therefore is subject to HMR&C declaration by Clergy. The Parish continues to pay expenses to the Minister.
The PCC met 100% of their commitment to pay the Parish Ministry Cost [PMC] of £35,247 for 2022. It is also important to note that the total cost relates directly to the clergy of this parish, the remainder being shared costs of the Christian family throughout the whole Church of England, including assistance towards the upkeep of churches less able to manage than ourselves within the Deanery.
The PCC employ: A Verger, an administrator, and an organist. The PCC contracts Mrs Lorraine Roberts to work as Verger and is paid £45 per calendar month. The Verger role is paid at £10.38 per hour for one hour per week. Additional time worked is on a voluntary basis. She is also a Trustee but receives no remuneration for this role. Mr John Collins is contracted by the PCC as Organist and is paid £40 per service. The PCC contracts Mrs Janine Hobbs to work as an administrator and receives £433.33 per calendar month. The administrator role is paid £10.00 per hour for ten hours per week. Additional time worked is on a voluntary basis. She is also a Trustee but receives no remuneration for this role. The remunerations for work done are above the national hourly rate.
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Trustees are entitled to claim expenses incurred in undertaking their specific role as a trustee. No trustee claimed an expense.
All employees are paid under the P.A.Y.E system using HMR&C computer software and the Parish is regulated and registered by HMR&C for Income Tax and National Insurance purposes. The Parish is fully compliant with all HMR&C rules and regulations and offer the Parish options for training at any time.
Reserves Policy
It is PCC policy to maintain a balance on the general unrestricted funds [excluding property] which equates to approximately three months’ worth of unrestricted payments as contingency against unforeseen situations. The closing balance of £124,706 , despite the deficit of £290,879 this year, is a positive step and we still have enough cash flow to continue to pay bills when they fall due from designated funds which form part of general funds.
As well as holding the above general reserves, from time to time the PCC will receive a legacy and donations for expenditure on purposes, defined by the donor. We aim to expend such money as soon as possible after receiving the legacy or donation, depending on the specific objectives of the donor. The legacy and donations of the Re-order fund fall into this category. If the PCC identify that the specific purpose can only be achieved by delaying the expenditure, the legacy is invested, temporarily, until the need for expenditure is identified and the donors notified.
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100,000
90,000
80,000
70,000
60,000
50,000 Income
40,000 Expenditure
30,000
20,000
10,000
0
2022 2021
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Total Receipts for the Parish £101,299
Payments of the Parish £392,178 OVERALL DEFICIT FOR 2022 £290,879
Financial Conclusion
It should be noted that the Chichester Diocesan Board of Finance [DBF] hold funds on our behalf. There is one fund known as CBF Investment Fund which is unrestricted. The market value is £49,591. Efforts to realise the Investment Asset, as detailed in Item 5, could only be agreed providing the terms in which the capital held is used specifically for its purpose. The PCC decided to explore ways of releasing the ‘unrestricted’ portion for use of a screen at the west of the Church. It was agreed by the DBF that some unrestricted funds could be released. The PCC on 1[st] August 2022, agreed a motion put before the DBF to release those funds to enable the work to go ahead.
Restricted and Endowment Investment Asset [Item 5 to the accounts] totalling £116,184 and the Church of England Investment Board known as the CCLA [Churches, Charities and Local Authorities]. The value of this investment saw a capital decrease in 2022, of £15,703.
The PCC endeavour to use this specified income, which is received every four months in a year as best they can, by investing the income within BOOM formally West Sussex Credit Union, as mentioned above. Charities Official Investment Fund [known as COIF] Cortis Gift and E M Garland fund valued at £22,850 are restricted funds to assist folk in need.
There remains a continuing need to explore all means of increasing income from the present church membership while at the same time, by our united witness to the Gospel, encouraging more people to join us. From June onwards, the PCC agreed to allow payments for Giving etc., to be transacted through a Card Machine in addition to all other aspects of giving.
Government initiatives are available, such as Gift Aid reclaiming, not only on our planned giving but for loose collection from those who are not taxpayers; this is called Gift Aid Small Donations Scheme known as GASDS. The maximum amount of loose collection is £8,000 over a previous tax period [6 April to 5 April].
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In real terms this means the Parish could receive the maximum gift aid of £2,000. The tax year for GASDS 2020/21 will show a reduced claim due to Covid-19 and the lack of services from April to December.
The PCC agreed, for the budget year 2021, to seek help from a volunteer to fulfil the role of Gift Aid Officer, to be able to deal with Gift Aid and to maximise the potential of help from HMR&C
The Parish Giving Scheme [PGS] allows gift aid to be added to the giving in advance of claiming from HMR&C and paid to the parish within 10 days from the end of each month. There is also an option to review giving annually. PGS will also, when take up is stronger, allow the parish to budget more soundly knowing there is regular, uninterrupted giving.
Prospects and Activity in our Parish
Christianity celebrates God’s great descent. His nature does not trap him in heaven, but it leads him to earth. In God’s great gospel, he not only sends, he becomes, he not only talks to us, he lives with us as one of us!
The PCC will walk forward, together in faith in the sure knowledge that God, our Father, will guide and support us. Prayer is a positive and integral part of our growth in His Ministry at Christ Church and in the town centre of Worthing.
We take huge comfort in the verse above and from comments of those who visit and/or worship at Christ Church. All that we do at Christ Church is to serve. We believe with His help Christ Church will continue to serve the community and encourage all to benefit from what He has to offer, the Good News of his son Jesus Christ.
There are three bible study groups meeting throughout the month. Various groups such as Music, Poetry, Art and three community groups who serve to help those with various drink and drug problems meet. All use Christ Church as a public benefit with no commercial charges being made. Donations are freely received from these groups.
The Church is open Tuesday, Wednesday for refreshments which include biscuits and/or cakes. The Churchwardens extended the time from 10:30am to 1:00pm and sometimes longer if necessary. The Church is open on
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Thursday from 2:30pm until sometimes 5:00pm, offering refreshments biscuits and/or cake.
Through Churchwardens’ Discretionary fund, we offer free community lunches for all the first Wednesday of each month and Christ Church is used by Worthing Borough Council Homeless Section on Tuesdays and Thursdays for a couple of hours each session. They offer food and welfare advice and assistance to re-establish into secure accommodation. The PCC regards this as a community benefit and there are no charges levied at the Council. The PCC agreed to host, during winter cold months, a sleep over for the vulnerable. Worthing Borough Council will organise and run it with volunteers. The Council will notify Christ Church when the temperature falls below a certain temperature and Christ Church will be opened from 10:00pm until early next morning for folk to sleep. The PCC regard this as a community benefit and will not levy a charge. A voluntary donation will, however, be paid at the Council’s insistence.
A message from the Homeless team:
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Throughout the year Christ Church hosts renowned musicians to perform. All do without charge to the public. Donations may be received, and the performers will receive incidental expenses for travel. The PCC regard these events as public benefit and no charges are levied.
Certainly, the PCC have thought carefully about the services to ensure they engage the people who come into town and those who regularly worship at Christ Church.
The Church that prays together stays together and we have done this by ensuring a clarity of reason and communication, by not allowing conflict and valuing input, by spreading the workload, being clear who is taking the lead, by not stopping change, looking for quality and continuity in the lead on
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worship, by organising pastoral care, welcoming newcomers, and encouraging attendance and Prayer!!!
Christ Church have a reputation for being friendly and community based with Jesus at the centre. The Church is openly active during the week. The PCC need to be more intentional about making the most of these attributes. How much do we think we can grow by as a church next year? How does our own activity contribute to the wider family? How do we engage with the Town Centre?
The responsibility is ours, but God also sets the aim, and it is clear; -
That he lives with us as one of us!
On behalf of the Trustees of Parochial Church Council by the Churchwardens
Kenneth Hobbs & Stephen Davis 31[st] December 2022
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THE PARISH OF WORTHING CHRIST CHURCH FOR THE YEAR ENDED 31ST DECEMBER 2022 TRUSTEE'S REPORT (Continued)
OTHER NAMES Parochial Church Council of Worthing Christ Church (working name) PCC of Holy Trinity with Christ Church, Worthing (working name) Parochial Church Council of Holy Trinity with Christ Church (previous name) CHARITY NUMBER 1152846 START OF FINANCIAL YEAR 01 January 2022 END OF FINANCIAL YEAR 31 December 2022 TRUSTEES AT 31 DECEMBER 2022 Kenneth Hobbs Sally Turley Karen Davis Norma Carter Stephen Davis Sylvia Anning Janet Atkinson Valeria Grubb Dr Anthony Stead Lorraine Roberts Dr John Bull Janine Hobbs Dorothy Foan
The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.
Parochial Church Council Powers Measure (1956) as amended and church representation GOVERNING INSTRUMENT rules that came into force on 2nd January 1957 as amended on 1 September 2018. REGISTRATION DATE 12 July 2013:Previously excepted registration
OBJECTS
Promoting in the ecclesiatical parish the whole mission of the church.
CORRESPONDENCE ADDRESS Christ Church Grafton Road Worthing BN11 1QY PRIMARY BANKERS Lloyds Bank South Street Worthing OTHER BANKERS BOOM (Formerly West Sussex Credit Union) INDEPENDENT EXAMINER Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF
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TME PARJSH OF WORTHIIIG CHRIsf CHURCH TRUSTEE'S REPORT (Continued) FOR ThE YEAR ENDED 31sr DECEMBER 2022 The char$ kt 2011 thetwstes to prewefknwcw frraxh rcIal prwts a trtseand far ofthe state rfaffars of theowty aryd Lf the surpJ5 rfthe Chy trthat pthj. In pveparTr)o th<6e fo1c¥ statements thetrustees we rUre¢l tv_ i) Sdect SU¥b Ctyjntlng prkn5 4ppty thèn CfmSÉtent. 11) Make JudgW)e)ts and ¥tKnat85 th& are 111) Prepare sts[?)r5 m the gwg c(Mcern uft * s kn¥•prywrnteto presume that the twst crAbtxkue ui e$ten¢ ThÈTrtJsrees are respCsK prLVtr uJJftthg rttwds. reas(nab XCUTary * any time the fiTranc posit rfthe Chth. The4 akn resp$1 s¥eguwding the 4ss&s rfthe a)d hce fTr- takn9 stws for the Prevent det&tth and Lthw rrgJuth5. l apprQythe atthed statement ant trIkS and th I M•Jeals al pifrrm nesSary fw ts preparnt*m. 4)prfftl by the Trustees m_-.................................... Sgned on thelr bthay byTru5tee.. Ne. o Ik)b195 18
THE PARISH OF WORTHING CHRIST CHURCH INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022
Report to the trustees/ members of Parish of Worthing Christ Church on the accounts for the year ended 31st December 2022.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
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It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
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have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 20th March 2023
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PARISH OF WORTHING CHRIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022
| Notes RECEIPTS Donations & Legacies 3a Investment Income 3b Charitable Activities 3c Other Income 3d Other Incoming Resources 3e TOTAL RECEIPTS PAYMENTS Costs of Charitable Activities 4a Costs of Generating Funds 4b NET INCOMING/(OUTGOING) RESOURCES TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD TOTAL RESOURCES EXPENDED TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: |
Unrestricted Restricted Designated Total Total Funds Funds Funds 31-Dec-22 31-Dec-21 £ £ £ £ 45,241 4,410 - 49,651 36,894 4,541 - - 4,541 5,879 85 - - 85 147 - - 46,975 46,975 3,967 - 47 - 47 31 |
|---|---|
| 49,867 4,457 46,975 101,299 46,918 |
|
| 96,812 9,528 - 106,339 99,916 - - 285,839 285,839 8 |
|
| 96,812 9,528 285,839 392,178 99,924 |
|
| (46,945) (5,071) (238,864) (290,879) (53,006) |
|
| 47,000 - (47,000) - - |
|
| 55 (5,071) (285,864) (290,879) (53,006) |
|
| 48,672 8,760 358,154 415,586 468,592 |
|
| 48,727 3,689 72,290 124,706 415,586 |
All of the Charity's operations are classed as continuing operations.
The notes form part of these financial statements, found on pages:-
9 to 14
20
PARISH OF WORTHING CHRIST CHURCH STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31ST DECEMBER 2022
| Unrestricted | Designated | Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|---|
| Fund | Funds | Fund | Funds | 31-Dec-22 | 31-De�21 | ||
| £ | £ | £ | £ | ||||
| ASSETS | |||||||
| Cash Funds: | |||||||
| Central Ministry | |||||||
| Parish Account No 1 | (8,251) | 12,000 | 3,749 | 8,581 | |||
| Parish Account No 2 | 33,838 | 72,290 | (8,676) | 97,452 | 353,041 | ||
| Parish Account No 4 | 17,462 | 17,462 | 17,420 | ||||
| COIF Charities Deposit | 365 | 365 | 365 | ||||
| Christ Church | |||||||
| Lloyds Account (No | 3) | 5,678 | 5,678 | 36,179 | |||
| NET ASSETS | 48,727 | 72.290 | 3.689 | 124.706 | 415.586 | ||
| Represented by: | |||||||
| General Funds | 48,727 | 48,727 | 48,727 | ||||
| Restricted Funds | 4 | 3,689 | 3,689 | 8,760 | |||
| Designated Funds | 4 | 72,290 | 72,290 | 358,154 | |||
| Endowment Funds | |||||||
| **48,727 ** | 72.290 | 3.689 | 12 4,706 | 415,586 | |||
| Other Monetary Assets | |||||||
| Investment Assets: | |||||||
| CBF Investment Fund | 49,591 | 85,456 | 135,047 | 151,224 | |||
| CBF Fixed Interest Fund | 16,771 | 16,771 | 19,371 | ||||
| COIF Investment Fund | 8,893 | 13,957 | 22,850 | 25,637 | |||
| 75.256 | 13.957 | 85.456 | 174,668 | 196.2 32 | |||
| LIABILITIES | |||||||
| Central Ministry : Examination Fee | 1,290 | 1,290 | 1260 | ||||
| 1290 | 1290 | 1260 |
TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS
Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages:9 to 14
I U- rlt. H C\ 'f' c \,-\ 1,o 1. �
Approved by the Trustees on ...................................... . Signed on their behalf by Trustee·\£�-·-··········
Printed Name: \� e \t_ \A Q tvx \�lobs �
21
PARISH OF WORTHING CHRIST CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022
1. ACCOUNTING POLICIES
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.
Basis of preparation:
The accounts have been prepared under the “Receipts and Payments” basis as prescribed by the Charity Commissioners, and they meet the appropriate legal requirements.
Fund Accounting
Funds held by the charity are either:
1. Unrestricted funds
These are funds which can be used in accordance with the charity's objectives, at the discretion of the trustees.
2. Restricted funds
These are funds that can only be used for particular restricted purposes within the objects of the charity.
3. Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
4. Endowment funds
These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
This page does not form part of the statutory financial statements
22
PARISH OF WORTHING CHRIST CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022
2. INCOMING RESOURCES
| Note e) Other Receipts Miscellaneous Planned & Loose Collection /Non Gift Aided Church and Hall Hire Parish Giving Scheme Parish Trading income b) Investment Income Bank Interest Dividends a) Voluntary Receipts Discretionary Vicar's Fund Planned & Loose Collection /Gift Aided Gift Aid Tax Recovered Donations c) Activities for Generating Funds (Trading) Giving via CAF Waters Hall Fund Funeral & Marriage fees Restricted Wardens Fund Restricted Mission Fund Restricted Fund d) Charitable Activities Re-ordering Fund Mission Fund Discretionary Churchwarden's Fund |
Unrestricted Restricted Designated Total Total Funds Funds Funds 31-Dec-22 31-Dec-21 £ £ £ £ 19,039 - - 19,039 7,967 2,636 - - 2,636 5,395 - - - - 2,909 549 - - 549 971 14,555 - - 14,555 15,182 - - - - 4,470 8,207 - - 8,207 - 254 - - 254 - - 164 - 164 - - 3,730 - 3,730 - - 516 - 516 - |
|---|---|
| 45,241 4,410 - 49,651 36,894 |
|
| - - - - 1,449 4,541 - - 4,541 4,430 |
|
| 4,541 - - 4,541 5,879 |
|
| - - - - 147 85 - - 85 - |
|
| 85 - - 85 147 |
|
| - - 46,975 46,975 1,199 - - - - 2,042 - - - - 60 - - - - 666 |
|
| - - 46,975 46,975 3,967 |
|
| - 47 - 47 31 |
|
| - 47 - 47 31 |
This page does not form part of the statutory financial statements
23
PARISH OF WORTHING CHRIST CHURCH NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
3. RESOURCES EXPENDED
| Note Giving Expenses Trading Expenses for Churches & Halls Re-ordering Fund Charitable Activities:- Administration and PAYE costs Fabric Parish Professional Sevices Mission Fund Upkeep of services Organist Clergy & Housing Appeals Contribution Costs Fundraising costs (Trading) Telephone and Broadband Hall Christ Church Printing & Stationery Church & Hall Water Equipment Insurance - Christ Church Organ Maintenance Miscellanous Electricity Christ Church Gas Christ Church Cleaning Repairs and Renewals Restricted Mission Fund Restricted Warden Fund Restricted Vicar's Fund Verger Expenses Governance costs:- Independent Examiner Fee |
Unrestricted Restricted Designated Total Total Funds Funds Funds 31-Dec-22 31-Dec-21 £ £ £ £ 37,571 - - 37,571 36,000 - - - - 7,485 8,936 - - 8,936 5,749 2,518 - - 2,518 1,982 17,186 - - 17,186 - - 4,724 - 4,724 2,196 2,308 - - 2,308 3,400 - - - - 5,000 - 3,730 - 3,730 - - 458 - 458 - - 615 - 615 634 - - - - 540 - - - - 44 - - - - 2,042 593 - - 593 659 5,525 - - 5,525 1,198 9,479 - - 9,479 3,201 7,303 - - 7,303 - 173 - - 173 128 - - - - 3,930 - - - - 4,562 - - - - 1,126 - - - - 12,376 - - - - 1,092 3,931 - - 3,931 4,170 - - - - 729 1,290 - - 1,290 533 - - - - 1,140 |
|---|---|
| 96,812 9,528 - 106,339 99,916 |
|
| - - - - 8 - - 285,839 285,839 - |
|
| - - 285,839 285,839 8 |
This page does not form part of the statutory financial statements
24
PARISH OF WORTHING CHRIST CHURCH NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022
4. FUNDS OF THE CHARITY
RESTRICTED FUNDS CURRENT FINANCIAL YEAR
| PREVIOUS FINANCIAL YEAR Discretionary Vicar's Fund Central Ministry No.1 A/c Mission Fund RESTRICTED FUNDS Discretionary Churchwardens' Fund No.2 A/c Organ Total Restricted funds Central Ministry No.1 A/c Mission Fund Contra Youth Fund Restricted Fund Organ Discretionary Churchwardens' Fund Discretionary Vicar's Fund Youth Fund No.2 A/c Restricted Fund Total Restricted funds |
Balance Unrealised Balance 01-Jan-22 Income Expenditure Gain/Loss Transfers 31-Dec-22 £ £ £ £ £ £ 2 3,730 (3,730) - - 2 1,817 164 (458) - - 1,523 2,054 - (615) - - 1,439 |
|---|---|
| 3,873 3,894 (4,803) - - 2,964 3,135 - (4,724) - - (1,589) 1,752 - - - - 1,752 - 516 - - - 516 |
|
| 4,887 516 (4,724) - - 679 - 47 - - - 47 |
|
| 8,760 4,457 (9,528) - - 3,689 |
|
| Balance Unrealised Balance 01-Jan-21 Income Expenditure Gain/Loss Transfers 31-Dec-21 £ £ £ £ £ 2 2,042 (2,042) - - 2 1,151 666 - - - 1,817 2,628 60 (634) - - 2,054 |
|
| 3,781 2,768 (2,676) - - 3,873 - - - - - - 4,113 - (978) - - 3,135 7,017 - (5,265) - - 1,752 - - - - - - |
|
| 11,130 - (6,243) - - 4,887 |
|
| 14,911 2,768 (8,919) - - 8,760 |
The Restricted Funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.
This page does not form part of the statutory financial statements
25
PARISH OF WORTHING CHRIST CHURCH NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022
DESIGNATED FUNDS
CURRENT FINANCIAL YEAR
| Total Designated Funds Designated Funds:- Re-order Fund Designated Fund Designated Legacy Fund Unrestricted Funds:- Central Ministry Christ Church (No 3 A/c) Total Unrestricted Funds |
Balance Unrealised Balance 01-Jan-22 Income Expenditure Gain/Loss Transfer 31-Dec-22 £ £ £ £ £ £ 239,505 46,975 (285,839) - (47,000) (46,359) 76,697 - - - - 76,697 41,952 - - - - 41,952 |
|---|---|
| 358,154 46,975 (285,839) - (47,000) 72,290 |
|
| 12,493 45,367 (96,812) - 82,000 43,049 36,179 4,500 - - (35,000) 5,678 |
|
| 48,672 49,867 (96,812) - 47,000 48,727 |
PREVIOUS FINANCIAL YEAR
| Total Designated Funds Re-order Fund Designated Fund Designated Legacy Fund Christ Church (No 3 A/c) Unrestricted Funds:- Central Ministry Designated Funds:- Total Unrestricted Funds |
Balance Unrealised 01-Jan-21 Income Expenditure Gain/Loss Transfer 31-Dec-21 £ £ £ £ £ 33 1,199 (11,727) - 250,000 239,505 26,697 - - - 50,000 76,697 44,305 - (2,353) - - 41,952 |
|---|---|
| 71,035 1,199 (14,080) - 300,000 358,154 |
|
| 346,467 42,951 (76,925) - (300,000) 12,493 36,179 - - - - 36,179 |
|
| 382,646 42,951 (76,925) - (300,000) 48,672 |
5. INVESTMENT FUNDS
| Unrestricted Unrestricted Endowment Endowment Restricted TOTALS Christ Church Worthing CBF Investment Fund COIF Investment (Cortis Gift) CBF Fixed Interest Fund COIF Investment Fund (E M Garland for poor) CBF Investment Fund |
Market Market Cost Value Value 31-Dec-22 31-Dec-21 49,591 54,367 7195 8,893 9,978 Unknown* |
|---|---|
| 58,485 64,345 N/A |
|
| 85,456 96,857 Unknown 16,771 19,371 Unknown 13,957 15,659 Unknown* |
|
| 116,184 131,887 N/A |
|
| 174,668 196,232 N/A |
*Original costs for those marked funds were established many years ago are not available.
This page does not form part of the statutory financial statements
26
PARISH OF WORTHING CHRIST CHURCH NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022
6. STAFF COSTS AND PAYMENTS TO PCC MEMBERS
| Gross Salaries & Wages: Christ Church Worthing Employer's National Insurance Costs Pension Contributions TOTAL STAFF COSTS |
TOTAL 2022 £ 8,645 - - 8,645 |
TOTAL 2021 £ 8,485 - - |
|---|---|---|
| 8,485 |
Christ Church employs a part time Verger Mrs Lorraine Roberts, a Trustee, who received £540 (£540 - 2021) and Janine Hobbs, a Trustee, who received £5,200 as Parish Administrator (£5,200 - 2021). This payment is gross and Income Tax is deducted at source.
Mr John Collins is employed as an Organist and received £2,905 (£2,196 - 2021). This payment is gross and Income Tax is deducted at source.
Clergy Costs:
There have been no Clergy costs nor any other payments made to Parochial Church Council members in their roles as trustees other than reimbursements.
7. RISK ASSESSMENT
The PCC actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The PCC have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
8. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
9. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
This page does not form part of the statutory financial statements
27