## PAROCHIAL CHURCH COUNCIL OF ST BARNABAS, WINCHESTER Annual Report for the year ended 31st December 2022
## AIMS & PURPOSES
St Barnabas Parochial Church Council (PCC) is responsible for co-operating with the Vicar, the Rev'd Edwin Dines, in promoting the whole mission of the Church (pastoral, evangelistic, social and ecumenical) within the ecclesiastical parish. The PCC is also specifically responsible for maintaining the church buildings, fittings and furnishings.
## STRUCTURE, GOVERNANCE AND MANAGEMENT
St Barnabas Church is part of the Diocese of Winchester within the Church of England and serves the communities of Weeke, Harestock, Teg Down, King’s Barton and Barton Farm. The Parochial Church Council (PCC) is a corporate body established by the Church of England. It operates under the Parochial Church Council Powers Measure and is a registered charity. It decides matters of general concern and importance to the parish including church expenditure. The Church Representation Rules define how to appoint PCC members, Churchwardens and The Standing Committee.
The PCC held six meetings in the year and there was one Extraordinary Meeting to vote on the proposal to apply to the Charities Aid Foundation (CAF) for an online Bank Account. The Secretary and Treasurer were also elected at this meeting.
On average the attendance at meetings has been 67% this year. We have been able to meet in person this year with Zoom only needed for one meeting.
A Standing Committee makes decisions between PCC meetings if needed. The Senior Leadership Team meets monthly, consisting of the Standing Committee and two advisers. The PCC also has three sub-committees- The Buildings Project; The Fundraising Committee for the project, and an Enviroment Steering Group.
## OBJECTIVES & ACTIVITIES
The PCC has considered the Charity Commission’s guidance on public benefit, including the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith and worship at our church as part of our parish community. We do this through: worship and prayer; teaching and learning about the Gospel and developing knowledge and trust in God through the power and gifts of the Holy Spirit; pastoral care for anyone living in the parish, and by supporting missionary, outreach and aid work.
## ACHIEVEMENTS & PERFORMANCE
## Our Buildings
The PCC has agreed that development of the buildings be done in three phases and it is hoped that Phase One will start next year. More detail is given in other reports.
## Safeguarding
The PCC is conscious of the need to safeguard children and vulnerable adults and has complied with its duty under section 5 of the Safeguarding and Clergy Discipline
## Measure 2016.
Safeguarding is now on the agenda for every PCC meeting and all staff and volunteers including the PCC have to undertake Safeguarding training. The PCC agreed this year that no intimate care would be undertaken in any activity, as per the Safeguarding rules.
The Diocese brought in a Safeguarding Matrix in 2022 and we are working to be compliant with it. We have been dealing with various Safeguarding issues over the past year, these have not been from within the church but are from our interactions from within the community.
## Champions
The PCC has continued its policy of using Champions to promote and support specific activities with Overseers monitoring and reporting progress and problems to the PCC. All Overseers are PCC members, as are some Champions. Overseers report to the PCC on the following activities:- Children’s and Youth work; Hospitality & Welcome; Environment; Communications; Prayer and Discipleship; Small groups; Mission and Evangelism; Social and Community engagement; Seniors and Pastoral; Worship. Overseer reports recommenced in January after the Covid lockdowns and each area has been looked at at least once during the Year.
## Pastoral Care and Seniors
Pastoral visits are made informally by various members of the church as they are required and Holy Communion is available at home or in hospital for those who request it.
“Beehive” is our weekly meeting for over 60's where they can socialise, play table games and have occasional lunches and outings. We have seen significant growth in the number of people who come regularly and they really enjoy meeting together. A service of Holy Communion is available in the Trussell Chapel at the end for those who wish to stay.
## Youth and Children's work
We were sad to say goodbye to our Youth and Children's worker, Ellie Payne, in January. Ellie had been with us for five years and had established The Base which had seen a number of young people come to Christ.
However we were delighted to welcome Nina Newman in her place almost immediately which meant there was no break in the Youth and Children's work. Getting helpers to assist with the children's work over all the areas has been a problem for some time and in May we agreed to advertise for an Assistant Children's worker. Unfortunately this proved unsuccessful. In September we agreed to support Judith Woods to undertake a 6-8 week children's training programme with The Bishop's Commission for Mission and she is now helping with the children's work along with a few additional volunteers. We re-advertised in November and Liz Foulds, from St Marks and who had done the Discipleship Course with us, was taken on as our Assistant Children's Worker.
## Environment
We also said goodbye to Clive and Judith Beard in the summer and they will both be missed. We celebrate the fact that Clive has been ordained a Deacon and has moved to a church in Hedge End, so we may still see them from time to time. Judith had done sterling work in achieving our Silver Eco-award and Gold award status in worship, teaching and land management.
We are thankful that Annette Reid has taken on Judith's mantle as our Environment Champion and takes over working towards the Gold Eco- award in all other areas. The PCC aims to achieve zero carbon emissions by 2030.
## Hospitality and Welcome
In November we approved “Barnies' Kitchen”- an outreach venture during a time of hardship due to rising energy prices and the increasing cost of living. This provides a safe warm space for anyone who needs it who can also have a free hot evening meal one day a week. Lucy Dines as Hospitality Champion leads this. Food has very kindly been donated to us by the Food Services Training Squadron and by monetary donations and we were fortunate to have a freezer donated to store the food in.
## Services
2022 has been a much better year for meeting in person despite the ongoing Covid-19 Pandemic but we have continued to post the services onto YouTube for those who can't attend in person.
On average over the year there have been 60 people regularly attending a Sunday service and 11 children with between16-40 online views each week. About 6-8 attend the Wednesday lunchtime communion, which for most is the only service they are able to attend, so more effort is being made to give a more complete experience of church, e.g. by keeping them up to date with notices.
Unfortunately it is proving difficult to keep families once their children are in their teens, if we have not been able to engage them with worship e.g. by getting them involved in the music or AV desk.
We were sorry to say goodbye to our Curate Tim Peppiatt and his wife Pippa at the end of the year as they moved to a new home in Mudeford and we wish Tim all the best for his future ministry.
## Vicar's Sabbatical
The PCC has agreed to support Rev'd Dines in a Sabbatical for 3 months study leave which he had hoped to take in 2023 although this has been delayed due to unforeseen circumstances.
Ed did, however, go to Guatamala in June for three weeks with Latin Link as part of the “Public Duties” section of his contract. Latin Link is an International Christian charity with a passion for mission in and from Latin America. It works in partnership with churches to send and receive individuals, families and teams, to or from Latin American
communities, to share the love of God. On his return he gave a very interesting presentation of the work he and his team had been doing.
## Winchester Well Being
Lunch Clubs are still running regularly at St Barnabas on Mondays and Winchester Baptist Church on Thursdays.
## FINANCIAL OVERVIEW
T he church has reported a deficit for the year on general funds of about £25,000. We have for many years reported deficits which have been covered by transfers from the legacy fund (which totals at the end of 2022 about £585,000). The deficits for the last three years have averaged £23,000 and therefore there is no risk of running out of funds to run the church.
However, the building project is expected to start in the next 12 months with phase 1. In order to understand the funding of the project over the longer term, we have created a designated fund – phase 1 and have transferred into this fund out of the legacy fund £429,000 which is the best estimate of the cost of phase1.
The PCC have taken the decision to fund raise from within the church’s members in order to create a balanced budget. This will enable us to use the funds in the legacy fund for building work. Lettings of church premises have continued to increase which will help to reduce the deficit.
We would encourage you to review your giving in the light of settling the deficit and to support the increasing work that the church is wanting to achieve in the parish.
## RESERVES POLICY
The PCC has agreed a reserves policy of £50,000, which is approximately 3 months general fund expenditure. At 31st December 2022 reserves totalled about £39,000. Reserves held are increased periodically by a transfer from the legacy fund and this can continue until the funds have been exhausted through spending on the building project.
## ADMINISTRATIVE INFORMATION
PCC members, who are also trustees, who have served at any time in 2022: Ex-officio Members:
Vicar: The Rev'd Edwin Dines[1,2] Deanery Synod Member: Anne Harrison Churchwardens: Simon Williams[1,2 ] (until May,) Pam Clark[1,2] , Tim Harrison1,2 (from May) Elected members: Joan Anderson[1,2] (Secretary), Marion Fletcher[1,2] (Treasurer), Tony Atherton, Anne Foster, Gemma Hellawell, Mike Hobby[2] , David Payne, Chris Stevens, Romi Werner Co-opted member: Nina Newman (from Nov.)
Notes:[1] Standing Committee,[2 ] Senior Leadership Team plus Heather Wilkins
(Administrator).
## STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES
PCC Members are also Trustees. Trustees have independent control over, and are legally
responsible for, a charity’s management and administration. Their duties include:
- ensuring the charity is carrying out its purposes for the public benefit;
- complying with the charity’s governing document and the law;
- acting in the charity’s best interests;
- managing the charity’s resources responsibly;
- acting with reasonable care and skill; and
- ensuring the charity is accountable.
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with the applicable law and the United Kingdom Generally Accepted Accounting Practice (UK GAAP).
The Charities Act 2011 requires trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity at the end of the year and of the surplus or deficit for the year then ended.
In preparing those financial statements, the trustees are required to: select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity, and to enable them to ensure that the financial statements comply with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The PCC members believe we have complied with all the above requirements.
## CHARITY REGISTRATION:
Registered Name: Parochial Church Council of St Barnabas, Winchester. Registration Number: 1153845.
Address: St Barnabas Church, Fromond Road, Weeke, Winchester, Hampshire. SO22 6DS.
INDEPENDENT EXAMINER:
Mr JW Fraser CGMA, ACMA.
## BANKERS:
CCLA, Senator House, 85 Queen Victoria Street, London. EC4V 4ET Cambridge & Counties Bank. Charnwood Court, New Walk, Leicester LE1 6TE. United Trust Bank, 1 Ropemaker St, London. EC2Y 9AW
NatWest Bank, 105 High Street, Winchester. SO23 9AW
Shawbrook Bank, Lutea House, Warley Hill Business Park, The Drive, Great Warley,
Brentwood, Essex. CM13 3BE
CAF Bank 25 Kings Hill Avenue, Kings Hill, West Malling, ME19 4JQ Bath Building Society,Queen Square, Bath. BA1 2HN
Hampshire Trust Bank, 131 Finsbury Pavement, London. EC2A 1NT
## CONCLUSION
Things seem to have returned to normal this year and it has been good to welcome new people joining us although there are still some who have not felt comfortable returning to live services yet. For those who need them, DVD's of the services are still given out weekly.
It is still proving hard to cover all the weekly gaps in the weekly and Sunday activities. Is this something you can help with as part of your stewardship?
Many thanks to ALL of you who volunteer your time and effort to keep the life of the church going. It would be impossible without you! Too many to mention but you know who you are!!
Thanks too to Pam Clark for another busy year as Churchwarden and to Tim Harrison who has found out how busy being Churchwarden is!! We are very grateful to both for all the time they devote to this position. Thanks are also due to the Senior Leadership Team and The PCC who give of their time to ensure that everything runs smoothly and progress is made.
Once again we must thank Rev'd Ed and Lucy Dines who give so much of their time, effort and concern for all of us that we grow and develop as church family, following our Lord Jesus and growing in our awareness, fruit and gifts of the Holy Spirit.
Joan Anderson PCC Secretary March 2023
Approved by the PCC on 27th March 2023 and signed on their behalf by the Rev'd Ed Dines (PCC Chairman).
Signed:
…………………………….
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST BARNABAS' CHURCH, WINCHESTER**
I report on the accounts for the year ended 31 December 2022 set out on pages 8 to 15
## **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 145 of the Charities Act 2011 (the Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- 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 opinion**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the seeking of explanations from you as 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:
- (1) which gives me reasonable cause to believe that in any material respect the
- requirements: - to keep accounting records in accordance with section 130 of the Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper
- understanding of the accounts to be reached.
James Fraser
20 March 2023
Bsc CGMA ACMA Independent Examiner 8 Vernham Road Winchester SO22 6BP
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ending 31 December 2022
|For the year ending 31 December 2022|||
|---|---|---|
|**Unrestricted**
**Restricted**
**Designated**
**Funds**
**Funds**
**Funds**
**Notes**
**£**
**£**
**£**
INCOMING RESOURCES
Voluntary income
3(a)
131,087
-
2,403
Charitable Activities
3(b)
33,125
26,502
475
Trading
3(c)
-
-
-
Investments
3(d)
132
341
5,481
TOTAL INCOMING RESOURCES
164,344
26,843
8,360
RESOURCES EXPENDED
Charitable activities
4(a)
10,365
-
-
Ministry
4(b)
178,621
23,722
10,521
TOTAL RESOURCES EXPENDED
188,986
23,722
10,521
NET INCOMING RESOURCES BEFORE TRANSFERS
(24,642)
3,121
(2,161)
GROSS TRANSFERS BETWEEN FUNDS
60,922
(8,506)
(52,416)
NET INCOMING RESOURCES BEFORE
OTHER RECOGNISED GAINS AND LOSSES
36,280
(5,385)
(54,577)
OTHER RECOGNISED GAINS
Gains on investment assets:
(3,046)
-
Prior Year Adjustment
NET MOVEMENT IN FUNDS
33,234
(5,385)
(54,577)
Bal b/f 1 Jan 2022
19,042
80,588
651,541
Bal c/f 31 Dec 2022
52,276
75,203
596,964|**TOTAL**
**2022**
**£**
133,490
60,102
-
5,954
199,546
10,365
212,864
223,229
(23,683)
-
(23,683)
(3,046)
(26,728)
751,171
724,443|**TOTAL**
**2021**
**£**
125,397
32,279
-
3,339
161,014
11,255
186,023
197,277
(36,264)
-
(36,264)
3,311
47,167
14,214
736,957|
|||751,171|
8
## PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER
## BALANCE SHEET AS AT 31 DECEMBER 2022
|Notes
FIXED ASSETS
Tangible
7
CURRENT ASSETS
Stock
Investments
8
Debtors and prepayments
Short-term deposits
Cash at bank and in hand
Total
Total Current Assetss
LIABILITIES
**Creditors - amounts falling due within one year**
NET CURRENT ASSETS/(LIABILITIES)
TOTAL NET ASSETS
PARISH FUNDS
**Unrestricted**
**General Funds**
**Designated**
11
**Restricted funds**
11
Total
11|2022
£
**13,352**
-
30,375
1,326
594,864
90,384
685,248
716,949
5,858
711,092
724,443
52,276
596,964
649,240
75,203
724,443|2021
£
9062
-
33,421
651,541
58,147
709,688
743,109
1,000
742,109
751,171
19,042
651,541
670,583
80,588
751,171|
|---|---|---|
Approved by the Parochial Church Council on and signed on its behalf by
M Fletcher, Treasurer
P Clark, Church Warden
9
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER Notes to the Financial Statements for the year ended 31 December 2022**
## **1. ACCOUNTING POLICIES**
**Basis of financial statements**
**The financial statements have been prepared in accordance with applicable accountinng standards, the Chaities Act 2011 and the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with FRS 102 (effective January 2019).**
**They are prepared under the historical costs convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible The accounts are adjusted for amounts receivable and payable and are prepared on the accruals basis.**
**The accounts have been prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue.**
**Fund accounting**
**Restricted funds comprise revenue donations or grants for specific PCC activity specified by the donor. Unrestricted funds are income funds which are to be spent on the PCC's general purposes. Designated funds are general funds set aside by the PCC for use in the future and are unrestricted.**
**Income**
**Planned giving, collections and similar donations are recognised when received and gift aid refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered probable and the amounts due are reliably quantifiable. Dividends and interest are accounted for when receivable. All incoming resources are accounted gross.**
## **Investments**
**Investments are revalued at the balance sheet date, and unrealised gains or losses are recognised in the statement of financial activities. Realised gains or losses are recognised on sale of the investments. Realised gains or losses are recognised on sale of the investments. Expenditure**
**Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when due. Expenditure is recognised on an accruals basis as a liability is incurred and is inclusive of value added tax which cannot be recovered.**
## **Fixed assets**
**Consecrated and benefice property is not included in the accounts in accordance with the Charities Act 2011.**
**Expenditure on other functional equipment is capitalised and depreciated where the cost exceeds £500.**
## **Current assets**
**Amounts owing to the PCC at 31 December in respect of fees, rentals or other income are shown as debtors less less provisions for amounts that may prove uncollectable.**
## **Pensions**
**The charity participates in a defined contribution pension scheme. Contributions are charged**
**to the Statement of Financial Activities for the year in which they are payable. Timing differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end. Prior year adjustment**
**The PCC have recognised that the operation of the Winchester Wellbeing is part of the work of the church and as such should be recognised in the financial statements. The prior year adjustment gives effect to this change from 2021.**
10
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER Notes to the Financial Statements for the year ended 31 December 2022**
## **2 ADMINISTRATIVE INFORMATION**
**The charity is unincorporated and was registered on 17 September 2013 with the Charity Commission - number 1153845.**
|**3. INCOME**
**Unrestricted**
**Funds**
**£**
**3(a)** Donations and legacies
Voluntary Giving
95,666
Collections: (open plate)
876
Tax recoverable (gift aid)
24,014
Donations, appeals etc
10,530
Legacies
-
**131,087**
**3(b)** Charitable Activities
Fees for weddings and funerals
545
Church Centre lettings - local c
29,335
Grants
1,825
Community Outreach
WWB & Wildfire
-
Parish Weekend
-
Furlough receipts
-
Other Income
1,421
**33,125**
**3(c)** Trading Activities
NONE
-
**3(d)** Investments
Bank and CCLA Deposit Fund
132
CBF Deposit account interest
-
**132**
**-----------------------**
**TOTAL INCOME**
**164,344**
**=============**|**Restricted**
**Designated**
**Funds**
**Funds**
**£**
**£**
-
-
**-**
85
-
-
-
2,319
-
-
**-**
**2,403**
-
267
-
-
-
-
18,671
-
-
-
-
7,831
208
**26,502**
**475**
-
-
341
849
-
4,632
**341**
**5,481**
**-------------------**
**-------------------**
**26,843**
**8,360**
**==========**
**==========**|**TOTAL**
**2022**
**£**
95,666
961
24,014
12,849
-
**133,490**
812
29,335
1,825
-
18,671
-
-
9,460
**60,102**
-
1,322
4,632
**5,954**
**-------------------**
**199,546**
**==========**|**TOTAL**
**2021**
**£**
96,588
1,535
22,777
4,146
350|
|---|---|---|---|
||||**125,397**|
||||691
15,078
-
3,772
2,295
1,983
4,555
3,904|
||||**32,279**|
||||-
80
3,258|
||||**3,339**|
||||**-----------------------**
**161,014**
**=============**|
11
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
|**4. EXPENDITURE**
**Unrestricted**
**Funds**
**£**
**4(a) Charitable activities**
Missionary and charitable giving
Overseas:
Brickworks
3,600
Embrace the Midd
400
latin link
500
Barnabas Fund
400
Tear Fund
600
Deanery Uganda a
-
Various mission
800
Home:
Red Cross
500
Street Pastors
500
Various
3,065
**10,365**
**4(b)** Ministry: Diocesan parish share
73,912
Parish Weekend
-
Community Outreach
-
Church running and maintenan
76,462
Major repairs - structural renew
-
Depreciation on equipment
4,416
Equipment
1,339
Hall & Grounds
21,492
Governance costs & Other
1,000
WWB & Wildfire
-
-
Other
-
-
**178,621**
**-----------------------**
**TOTAL EXPENDITURE**
**188,986**
**=============**|**Restricted**
**Designated**
**Funds**
**Funds**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
-
5,404
8,190
15,759
2,559
2,331
**23,722**
**10,521**
**-------------------**
**-------------------**
**23,722**
**10,521**
**==========**
**==========**|**TOTAL**
**2022**
**£**
3,600
400
500
400
600
-
800
500
500
3,065
**10,365**
73,912
-
5,404
76,462
8,190
4,416
1,339
21,492
1,000
15,759
4,890
**212,864**
**-------------------**
**223,229**
**==========**|**TOTAL**
**2021**
**£**
3,100
400
-
700
-
1,120
2,050
-
500
3,385|
|---|---|---|---|
||||**11,255**|
||||71,534
1,983
1,412
69,667
26,037
2,674
2,057
9,125
1,000
420
113|
||||**186,023**
**-----------------------**
**197,277**
**=============**|
Included within governance costs above are amounts due to the independent examiners in relation to independent examination of £1,000 (2020: £1,000)
12
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER Notes to the Financial Statements for the year ended 31 December 2022**
**5 STAFF COSTS** Included in Running and maintenance costs
|Wages and salaries|45,285|
|---|---|
|Employer's NIC|Not Applicable|
|Employer's pension contributio|1,178|
|During the year the PCC employed|part-time, a Youth Worker, a Children's Worker,|
|Organist, Administrator and a Cleaner ,||
All eligible staff are opted into the NEST pension scheme, unless they opt out.
## **6 PAYMENTS TO PCC MEMBERS**
The governing document of the charity allows members of the PCC to be paid for services provided, other than those provided in capacity as a council member. No other payments or expenses were paid to any other member, persons connected to them or related parties,
except the reimbursement of expenses incurred on behalf of the charity.
During the year the PCC employed part-time, a Youth Worker, a Children's Worker, Organist, Administrator and a Cleaner , All eligible staff are opted into the NEST pension scheme, unless they opt out.
## **7 FIXED ASSETS**
|Tangible
COST
At 1 January 2021
Additions at cost
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 Dec 2022
**NBV 31 Dec 2022**
NBV 31 Dec 2021
**CURRENT ASSETS**
_Investments_
Market value at 1 January 2022
Revaluation gain
Market value at 31 December 2022|**Church**
**Equipment**
£
71,888
8,705|
|---|---|
||80,593|
||62,825
4,416|
||67,241|
||**13,352**|
||**9,062**|
||£
**33,421**
(3,046)
---------------
**30,375**
========|
## **8 CURRENT ASSETS**
13
**----- Start of picture text -----**
2022 2021
9 £ £
Debtors
Gift Aid tax recoverable 119 0
Prepayments and accued income 1,207 0
Other debtors
1,326 -
10
Creditors
amounts due within one year
Trade creditors - 0
Accruals 5,857 0
5,857 -
**----- End of picture text -----**
## **11 Funds**
Restricted
Community outreach -
St Barnabas is responsible for Winchester Wellbeing and operates together with Winchester Baptist Church providing meals and company.
Groups run by the church for different age groups including youth, parents and toddlers and senior citizens
Building appeal - gifts restricted to building development
Wheeler J Trust
Defibrillator Designated Legacy fund Phase 1 building work
Building Maintenance
Building appeal - gifts not restricted to building development
## **Analysis of Funds**
|Tangible fixed assets
Investments
Current assets
Current liabilities|**General**
**Designate Restricted**
**Total**
-
-
-
-
13,352
-
-
13,352
30,375
-
-
30,375
14,406 596,964
75,203
686,573
(5,857)
-
-
(5,857)|
|---|---|
||**52,276 596,964**
**75,203**
**724,443**|
14
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER Notes to the Financial Statements for the year ended 31 December 2022**
|**12 **|**Movement in funds**|||||||
|---|---|---|---|---|---|---|---|
|||**Balance at**|||**TransfersInvestment Balance at**|||
|||**1st January**|||**between**|**losses st December**||
|||**2022**|**Income **|**Expenses**|**funds**||**2022**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
||**Restricted**|||||||
||Community Outreach|29,344|-|2,559|(8,506)|-|18,279|
||WWB|48,475|18,671|15,759|-|-|51,387|
||Groups|2,417|5,924|5,404|-|-|2,937|
||Building appeal - restricted|-|63|-|-|-|63|
||Wheeler Jones Trust|-|2,185|-|-|-|2,185|
||Defibrillator|352|-|-|-|-|352|
|||80,588|26,843|23,722|(8,506)|-|75,203|
||Designated|||||||
||Legacy|639,408|8,200|9,476|(481,416)|-|156,716|
||Phase 1|-|-|-|429,000|-|429,000|
||Building Maintenance|12,133|160|1,045|-|-|11,248|
||Building appeal - gifts unrestric|-|-|-|-|-|-|
|||651,541|8,360|10,521|(52,416)|-|596,964|
||General funds|19,042|164,344|188,986|60,922|(3,046)|52,276|
||**Total**|**751,171**|**199,547**|**223,229**|**-**|**(3,046) **|**724,443**|
Transfers from the community outreach fund and the legacy fund were made totalling £60,922. Each year amounts are transferred to cover the deficit on general funds.
15
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST BARNABAS' CHURCH, WINCHESTER**
I report on the accounts for the year ended 31 December 2022 set out on pages 8 to 15
## **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 145 of the Charities Act 2011 (the Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- 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 opinion**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the seeking of explanations from you as 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:
- (1) which gives me reasonable cause to believe that in any material respect the
- requirements: - to keep accounting records in accordance with section 130 of the Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper
- understanding of the accounts to be reached.
James Fraser
20 March 2023
Bsc CGMA ACMA Independent Examiner 8 Vernham Road Winchester SO22 6BP
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ending 31 December 2022
|For the year ending 31 December 2022|||
|---|---|---|
|**Unrestricted**
**Restricted**
**Designated**
**Funds**
**Funds**
**Funds**
**Notes**
**£**
**£**
**£**
INCOMING RESOURCES
Voluntary income
3(a)
131,087
-
2,403
Charitable Activities
3(b)
33,125
26,502
475
Trading
3(c)
-
-
-
Investments
3(d)
132
341
5,481
TOTAL INCOMING RESOURCES
164,344
26,843
8,360
RESOURCES EXPENDED
Charitable activities
4(a)
10,365
-
-
Ministry
4(b)
178,621
23,722
10,521
TOTAL RESOURCES EXPENDED
188,986
23,722
10,521
NET INCOMING RESOURCES BEFORE TRANSFERS
(24,642)
3,121
(2,161)
GROSS TRANSFERS BETWEEN FUNDS
60,922
(8,506)
(52,416)
NET INCOMING RESOURCES BEFORE
OTHER RECOGNISED GAINS AND LOSSES
36,280
(5,385)
(54,577)
OTHER RECOGNISED GAINS
Gains on investment assets:
(3,046)
-
Prior Year Adjustment
NET MOVEMENT IN FUNDS
33,234
(5,385)
(54,577)
Bal b/f 1 Jan 2022
19,042
80,588
651,541
Bal c/f 31 Dec 2022
52,276
75,203
596,964|**TOTAL**
**2022**
**£**
133,490
60,102
-
5,954
199,546
10,365
212,864
223,229
(23,683)
-
(23,683)
(3,046)
(26,728)
751,171
724,443|**TOTAL**
**2021**
**£**
125,397
32,279
-
3,339
161,014
11,255
186,023
197,277
(36,264)
-
(36,264)
3,311
47,167
14,214
736,957|
|||751,171|
8
## PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER
## BALANCE SHEET AS AT 31 DECEMBER 2022
|Notes
FIXED ASSETS
Tangible
7
CURRENT ASSETS
Stock
Investments
8
Debtors and prepayments
Short-term deposits
Cash at bank and in hand
Total
Total Current Assetss
LIABILITIES
**Creditors - amounts falling due within one year**
NET CURRENT ASSETS/(LIABILITIES)
TOTAL NET ASSETS
PARISH FUNDS
**Unrestricted**
**General Funds**
**Designated**
11
**Restricted funds**
11
Total
11|2022
£
**13,352**
-
30,375
1,326
594,864
90,384
685,248
716,949
5,858
711,092
724,443
52,276
596,964
649,240
75,203
724,443|2021
£
9062
-
33,421
651,541
58,147
709,688
743,109
1,000
742,109
751,171
19,042
651,541
670,583
80,588
751,171|
|---|---|---|
Approved by the Parochial Church Council on and signed on its behalf by
M Fletcher, Treasurer
P Clark, Church Warden
9
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER Notes to the Financial Statements for the year ended 31 December 2022**
## **1. ACCOUNTING POLICIES**
**Basis of financial statements**
**The financial statements have been prepared in accordance with applicable accountinng standards, the Chaities Act 2011 and the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with FRS 102 (effective January 2019).**
**They are prepared under the historical costs convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible The accounts are adjusted for amounts receivable and payable and are prepared on the accruals basis.**
**The accounts have been prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue.**
**Fund accounting**
**Restricted funds comprise revenue donations or grants for specific PCC activity specified by the donor. Unrestricted funds are income funds which are to be spent on the PCC's general purposes. Designated funds are general funds set aside by the PCC for use in the future and are unrestricted.**
**Income**
**Planned giving, collections and similar donations are recognised when received and gift aid refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered probable and the amounts due are reliably quantifiable. Dividends and interest are accounted for when receivable. All incoming resources are accounted gross.**
## **Investments**
**Investments are revalued at the balance sheet date, and unrealised gains or losses are recognised in the statement of financial activities. Realised gains or losses are recognised on sale of the investments. Realised gains or losses are recognised on sale of the investments. Expenditure**
**Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when due. Expenditure is recognised on an accruals basis as a liability is incurred and is inclusive of value added tax which cannot be recovered.**
## **Fixed assets**
**Consecrated and benefice property is not included in the accounts in accordance with the Charities Act 2011.**
**Expenditure on other functional equipment is capitalised and depreciated where the cost exceeds £500.**
## **Current assets**
**Amounts owing to the PCC at 31 December in respect of fees, rentals or other income are shown as debtors less less provisions for amounts that may prove uncollectable.**
## **Pensions**
**The charity participates in a defined contribution pension scheme. Contributions are charged**
**to the Statement of Financial Activities for the year in which they are payable. Timing differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end. Prior year adjustment**
**The PCC have recognised that the operation of the Winchester Wellbeing is part of the work of the church and as such should be recognised in the financial statements. The prior year adjustment gives effect to this change from 2021.**
10
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER Notes to the Financial Statements for the year ended 31 December 2022**
## **2 ADMINISTRATIVE INFORMATION**
**The charity is unincorporated and was registered on 17 September 2013 with the Charity Commission - number 1153845.**
|**3. INCOME**
**Unrestricted**
**Funds**
**£**
**3(a)** Donations and legacies
Voluntary Giving
95,666
Collections: (open plate)
876
Tax recoverable (gift aid)
24,014
Donations, appeals etc
10,530
Legacies
-
**131,087**
**3(b)** Charitable Activities
Fees for weddings and funerals
545
Church Centre lettings - local c
29,335
Grants
1,825
Community Outreach
WWB & Wildfire
-
Parish Weekend
-
Furlough receipts
-
Other Income
1,421
**33,125**
**3(c)** Trading Activities
NONE
-
**3(d)** Investments
Bank and CCLA Deposit Fund
132
CBF Deposit account interest
-
**132**
**-----------------------**
**TOTAL INCOME**
**164,344**
**=============**|**Restricted**
**Designated**
**Funds**
**Funds**
**£**
**£**
-
-
**-**
85
-
-
-
2,319
-
-
**-**
**2,403**
-
267
-
-
-
-
18,671
-
-
-
-
7,831
208
**26,502**
**475**
-
-
341
849
-
4,632
**341**
**5,481**
**-------------------**
**-------------------**
**26,843**
**8,360**
**==========**
**==========**|**TOTAL**
**2022**
**£**
95,666
961
24,014
12,849
-
**133,490**
812
29,335
1,825
-
18,671
-
-
9,460
**60,102**
-
1,322
4,632
**5,954**
**-------------------**
**199,546**
**==========**|**TOTAL**
**2021**
**£**
96,588
1,535
22,777
4,146
350|
|---|---|---|---|
||||**125,397**|
||||691
15,078
-
3,772
2,295
1,983
4,555
3,904|
||||**32,279**|
||||-
80
3,258|
||||**3,339**|
||||**-----------------------**
**161,014**
**=============**|
11
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
|**4. EXPENDITURE**
**Unrestricted**
**Funds**
**£**
**4(a) Charitable activities**
Missionary and charitable giving
Overseas:
Brickworks
3,600
Embrace the Midd
400
latin link
500
Barnabas Fund
400
Tear Fund
600
Deanery Uganda a
-
Various mission
800
Home:
Red Cross
500
Street Pastors
500
Various
3,065
**10,365**
**4(b)** Ministry: Diocesan parish share
73,912
Parish Weekend
-
Community Outreach
-
Church running and maintenan
76,462
Major repairs - structural renew
-
Depreciation on equipment
4,416
Equipment
1,339
Hall & Grounds
21,492
Governance costs & Other
1,000
WWB & Wildfire
-
-
Other
-
-
**178,621**
**-----------------------**
**TOTAL EXPENDITURE**
**188,986**
**=============**|**Restricted**
**Designated**
**Funds**
**Funds**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
-
5,404
8,190
15,759
2,559
2,331
**23,722**
**10,521**
**-------------------**
**-------------------**
**23,722**
**10,521**
**==========**
**==========**|**TOTAL**
**2022**
**£**
3,600
400
500
400
600
-
800
500
500
3,065
**10,365**
73,912
-
5,404
76,462
8,190
4,416
1,339
21,492
1,000
15,759
4,890
**212,864**
**-------------------**
**223,229**
**==========**|**TOTAL**
**2021**
**£**
3,100
400
-
700
-
1,120
2,050
-
500
3,385|
|---|---|---|---|
||||**11,255**|
||||71,534
1,983
1,412
69,667
26,037
2,674
2,057
9,125
1,000
420
113|
||||**186,023**
**-----------------------**
**197,277**
**=============**|
Included within governance costs above are amounts due to the independent examiners in relation to independent examination of £1,000 (2020: £1,000)
12
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER Notes to the Financial Statements for the year ended 31 December 2022**
**5 STAFF COSTS** Included in Running and maintenance costs
|Wages and salaries|45,285|
|---|---|
|Employer's NIC|Not Applicable|
|Employer's pension contributio|1,178|
|During the year the PCC employed|part-time, a Youth Worker, a Children's Worker,|
|Organist, Administrator and a Cleaner ,||
All eligible staff are opted into the NEST pension scheme, unless they opt out.
## **6 PAYMENTS TO PCC MEMBERS**
The governing document of the charity allows members of the PCC to be paid for services provided, other than those provided in capacity as a council member. No other payments or expenses were paid to any other member, persons connected to them or related parties,
except the reimbursement of expenses incurred on behalf of the charity.
During the year the PCC employed part-time, a Youth Worker, a Children's Worker, Organist, Administrator and a Cleaner , All eligible staff are opted into the NEST pension scheme, unless they opt out.
## **7 FIXED ASSETS**
|Tangible
COST
At 1 January 2021
Additions at cost
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 Dec 2022
**NBV 31 Dec 2022**
NBV 31 Dec 2021
**CURRENT ASSETS**
_Investments_
Market value at 1 January 2022
Revaluation gain
Market value at 31 December 2022|**Church**
**Equipment**
£
71,888
8,705|
|---|---|
||80,593|
||62,825
4,416|
||67,241|
||**13,352**|
||**9,062**|
||£
**33,421**
(3,046)
---------------
**30,375**
========|
## **8 CURRENT ASSETS**
13
**----- Start of picture text -----**
2022 2021
9 £ £
Debtors
Gift Aid tax recoverable 119 0
Prepayments and accued income 1,207 0
Other debtors
1,326 -
10
Creditors
amounts due within one year
Trade creditors - 0
Accruals 5,857 0
5,857 -
**----- End of picture text -----**
## **11 Funds**
Restricted
Community outreach -
St Barnabas is responsible for Winchester Wellbeing and operates together with Winchester Baptist Church providing meals and company.
Groups run by the church for different age groups including youth, parents and toddlers and senior citizens
Building appeal - gifts restricted to building development
Wheeler J Trust
Defibrillator Designated Legacy fund Phase 1 building work
Building Maintenance
Building appeal - gifts not restricted to building development
## **Analysis of Funds**
|Tangible fixed assets
Investments
Current assets
Current liabilities|**General**
**Designate Restricted**
**Total**
-
-
-
-
13,352
-
-
13,352
30,375
-
-
30,375
14,406 596,964
75,203
686,573
(5,857)
-
-
(5,857)|
|---|---|
||**52,276 596,964**
**75,203**
**724,443**|
14
## **PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER Notes to the Financial Statements for the year ended 31 December 2022**
|**12 **|**Movement in funds**|||||||
|---|---|---|---|---|---|---|---|
|||**Balance at**|||**TransfersInvestment Balance at**|||
|||**1st January**|||**between**|**losses st December**||
|||**2022**|**Income **|**Expenses**|**funds**||**2022**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
||**Restricted**|||||||
||Community Outreach|29,344|-|2,559|(8,506)|-|18,279|
||WWB|48,475|18,671|15,759|-|-|51,387|
||Groups|2,417|5,924|5,404|-|-|2,937|
||Building appeal - restricted|-|63|-|-|-|63|
||Wheeler Jones Trust|-|2,185|-|-|-|2,185|
||Defibrillator|352|-|-|-|-|352|
|||80,588|26,843|23,722|(8,506)|-|75,203|
||Designated|||||||
||Legacy|639,408|8,200|9,476|(481,416)|-|156,716|
||Phase 1|-|-|-|429,000|-|429,000|
||Building Maintenance|12,133|160|1,045|-|-|11,248|
||Building appeal - gifts unrestric|-|-|-|-|-|-|
|||651,541|8,360|10,521|(52,416)|-|596,964|
||General funds|19,042|164,344|188,986|60,922|(3,046)|52,276|
||**Total**|**751,171**|**199,547**|**223,229**|**-**|**(3,046) **|**724,443**|
Transfers from the community outreach fund and the legacy fund were made totalling £60,922. Each year amounts are transferred to cover the deficit on general funds.
15