## Saint John the Evangelist **Parish Church Upper Studley Trowbridge Wiltshire** ## **Clergy** Annual Report & Accounts of the Parochial Church Council for the year ended: _Vicar of St John’s_ **Reverend Alastair Wood** 31 December 2020 _Retired priest with Permission to Officiate_ **Reverend Liz Gifford** **CONTENTS** **Annual Report Pages 1 - 3 Financial Statements Pages 4 - 6** **www.stjohns-studley.org** **Accounting policy Page 7 Independent Examiner’s Certificate Page 7** The Parochial Church Council of the Ecclesiastical Parish of Studley St John is a registered charity, number 1160751. Authorised and regulated by the Charity Commission for England & Wales. ## **ANNUAL REPORT & ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[st] DECEMBER 2020** ## **Administrative information** The parish church of St. John the Evangelist, Upper Studley, address: Church Lane, Trowbridge, BA14 0EH. The parish is part of the Diocese of Salisbury within the Church of England. St. John’s Parochial Church Council (PCC) is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a registered charity, number 1160751. ## **Membership** Members of the PCC are elected by the Annual Parochial Church Meeting (APCM), appointed ex-officio, or co-opted. The following served as members from APCM 2020. ## **Clergy** Reverend Alastair Wood ( _Vicar & Chair of PCC)_ Reverend Liz Gifford _(Permission to Officiate)_ ## **Churchwardens** Carole Price John Roxburgh ## **Elected Members** Pippa Smith _(Deanery Synod Rep)_ Heather Thompson _(Deanery Synod Rep)_ Wendy Thorne _(Deanery Synod Rep)_ Vanessa Rose Jan Shrapnell Chris Solman Alison Tyas Craig Bain Mike Bridges Martin Daniells Ann Morland Dawn Sawyer Ann Swanney ( _Secretary_ ) ## **Co-opted Members** Norman Swanney ( _Fabric Committee_ ) ## **Structure, governance and management** The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the electoral roll and stand for election to the PCC. The PCC operates a standing committee and a hall management committee, plus a fabric committee for the upkeep of the church. The PCC is also responsible for the associated surroundings though not, formally, the maintenance of the churchyard. ## **Objectives and Activities** St. John's Parochial Church Council has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. 1 ## **Public Benefit** The incumbent and the PCC have considered the Charity Commission's guidance on public benefit and the specific guidance on charities for the advancement of religion, encouraging people to live out their faith as part of our parish community. ## **Achievement and Performance** ## _Church Attendance_ There are 124 parishioners on the Church Electoral Roll, 62% of whom are resident within the parish and 38% outside the parish. The PCC met six times during the year, three of the meetings being on Zoom. The average level of attendance was 84%. The Standing Committee had six meetings by email to deal with items which could not wait until the next PCC. ## _PCC Review of the Year_ At the start of the year the PCC welcomed the new St John’s website that had been set up. When the pandemic lockdown started in March, it was decided to add a ‘donate’ button to enable church members and others to continue to support the church more easily. With the PCC’s approval a polymer injection method was used to underpin and stabilise the church chancel in January. The stonework and the chancel window were repaired in the autumn. The PCC gave its support to Sunday ‘Brunch’ services which were launched in January to take place in the hall once a month. This got off to a very promising start, attracting new and younger people. It was decided that candles would no longer be used in flower displays after one caught fire. Following a churchwardens’ review the PCC agreed to a new system for managing keys to be introduced, to improve safeguarding. All keys for the church and hall would only be issued by a churchwarden and must be returned to them. A new key register is to be kept up to date. Because of Covid 19 the PCC agreed in March to stop holding services in church until it was safe to do so. All hall bookings were also cancelled. In August the church opened again with a limited number of people having to book a place. Hand sanitisers were installed at all three entrances. Between August and the next lockdown some open-air services were held in the vicarage garden and the church was open for a service on Christmas day. During the closure of the church, services were pre-recorded and made available to the congregation online, thanks to the efforts of the Revd Alastair and Junie Wood. The APCM was unable to take place in April and PCC members kept their positions until the APCM in October, which was held on Zoom. With much regret the PCC agreed that the Print Centre should cease to be a business in July due to the lack of orders and Covid 19. With PCC approval, work was started to refurbish the hall, kitchen and toilets with one room to be used as a parish hub for mission and outreach. The print centre was turned into a parish office. The summer fete and autumn bazaar were not able to be held this year. The church heating system has continued to pose problems this year and it was agreed that the fabric committee would investigate a replacement boiler. ## **Financial Review** _by the treasurer_ The financial statements for 2020 are shown in the following pages. During 2020 the very generous legacy of over £136,000 from the estate of the late Ivor Hunt enabled us to underpin and repair the Chancel and restore the stained-glass window. Without the legacy this work could not have been done without extensive fundraising. 2 After major fabric works in 2019 and 2020 and making up the shortfall on our Share commitment to the central church, the Hunt legacy stands at close to £57,000 at the end of December 2020. The legacy is not infinite but it is important to St John’s that we continue to pay our way and meet our Share bill in these difficult times. Much delayed plans to redecorate the church will also be a challenge to our funds in 2021 but we have also been blessed with further gifts from the estates of Mike Bailey and Bob Maltby which have been gratefully received. The COVID pandemic saw a dramatic reduction in our income as we plunged into a national lockdown in March 2019 and, as the year progressed, the majority of services were suspended or held with limited capacity. Our usual enjoyable social events which also bring in much needed revenue, could not take place. Thankfully, our church family rallied round by donating through the church website and many moved to standing orders for their planned giving, though cash envelopes were still available. However, as in 2019 our income did not match our outgoings and this was brought into focus with a deficit in the general fund (which covers the day-to day running costs) of £15,500. Similar challenges faced the Hall and Print Centre. After many years of great service to the church and community the latter proved to be increasingly unviable and the PCC took the decision to close it in July. Remaining funds were transferred to the church hall where the lockdown gave the opportunity to modernise and transform the venue into a community hub. The print centre is now a parish office and with the improved kitchen and toilet facilities it aims to bring in much needed revenue. We hope it will become the centre of the local community. Work is ongoing and thanks are extended to all those that helped with the project. Our Hope Fund paid out £750 to support those less fortunate than ourselves and despite a reduction in the number of teams, we were able to continue with the Trowbridge Soup Run which is becoming even more vital to our community. We were still able to make donations to the Women’s Education Partnership, Samaritan’s Purse and the Storehouse Project. For their vital help to our Treasurer, thanks go to Jill and Eric Brown, Ann and Norman Swanney and our independent examiner Karen Jones a qualified management accountant who has taken on the role for the first time. A special thanks to the churchwardens and the parish administrator for all the support they have given the Treasurer throughout the year. It has been true blessing in these exceptional circumstances. ## **Reserves Policy** It is PCC policy to keep a balance on unrestricted funds which equates to at least six months unrestricted payments, to cover emergency situations that may arise from time to time. We invest any available balances with CCLA CBF Church of England Funds. On behalf of the PCC **Reverend Alastair Wood** _(Chair)_ Date: 12[th] April 2021 3 ## **The Parochial Church Council (PCC)** of the **Ecclesiastical Parish of Studley: St John the Evangelist** Registered Charity number 1160751 ## **Financial Statements for the year ended 31st December 2020** ## **RECEIPTS & PAYMENTS ACCOUNT** **----- Start of picture text -----**
Note 1a Notes Unrestricted Funds Restricted Endowment Total Total
General Designated Funds Funds 2020 2019
Receipts Note 1b,4 £ £ £ £ £ £
Receipts from donors
Planned Giving 34,065 0 0 0 34,065 37,869
Collections 1,217 0 0 0 1,217 3,543
Income tax recovered 9,543 0 0 0 9,543 9,588
Note 6a 44,825 0 0 0 44,825 51,000
Other voluntary receipts Note 6b 8,071 7,000 1,777 12,435 29,283 147,618
Activities for generating funds Note 6c 4,053 5,372 0 0 9,425 30,641
Receipts from church activities Note 6d 7,219 0 0 0 7,219 8,933
Investment income Note 6e 449 0 0 752 1,202 2,794
Total Receipts 64,618 12,372 1,777 13,187 91,955 240,985
Payments
Church Activities
Diocesan Share & Fees Note 7a 60,036 0 0 0 60,036 60,863
Church operating costs Note 7b 18,206 0 0 0 18,206 21,597
Charitable giving Note 3, 7b 0 0 3,004 0 3,004 3,007
Governance costs 523 0 0 0 523 641
Loan Repayment 0 0 0 0 0 0
Costs of generating funds Note 7b 1,326 15,631 0 0 16,957 24,988
Major works & fabric repairs Note 7b 0 0 0 62,734 62,734 21,307
Total Payments 80,091 15,631 3,004 62,734 161,461 132,404
Excess (Deficit) of Receipts over Payments (15,473) (3,259) (1,227) (49,547) (69,506) 108,581
Transfers between funds Note 5 12,341 (63,483) 595 50,547 0 0
Net of Receipts/Payments after transfers (3,133) (66,742) (632) 1,000 (69,506) 108,581
Bank accounts & cash at 1st January 3,133 155,058 1,142 0 159,333 50,751
Bank accounts & cash at 31st December 0 88,317 510 1,000 89,827 159,333
STATEMENT OF ASSETS & LIABILITIES
Cash Funds
Bank current & deposit accounts 0 88,317 510 1,000 89,827 159,333
Other Monetary Assets
Debtors 0 0 0 0 0 973
Income tax recoverable 7,157 0 0 0 7,157 7,191
7,157 0 0 0 7,157 8,163
Investment Assets
Funds/shares at market value 15,025 0 0 13,317 28,341 26,518
Assets retained for charity use
Stock 0 500 0 0 500 778
Office Equipment/Machinery 0 1,684 0 0 1,684 3,241
Chalices 2,890 0 0 0 2,890 3,042
2,890 2,184 0 0 5,073 7,061
Liabilities 0 0 0 0 0 0
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The attached **Notes** and Independent Examiner's **certificate** form part of these financial statements **Date:** 17th March 2021 **Treasurer** 4 **The Parochial Church Council (PCC) of the Ecclesiastical Parish of Studley: St John the Evangelist** Registered Charity number 1160751 ## **Notes to the Accounts for the year ended 31st December 2020** **----- Start of picture text -----**
Note
Receipts & Payments analysis
1.
The Church Receipts £ The Church Payments £
a. Receipts from donors Church Activities
Planned giving 34,065 Diocesan Share 56,861
Collections 1,217 -
Income tax recovered 9,543 -
44,825 56,861
b. Other voluntary receipts Church operating costs
Legacies 7,000 Administration 1,485
Donations 3,904 Clergy expenses 2,188
Donations [Flowers] 0 Printing excl Mag. 196
Friends of St John's 12,435 Heating. lighting 5,762
Gift Day 3,471 Insurance 3,041
Other misc. receipts 196 Music 1,347
Salisbury Diocesan ref SWF Grant 500 Running costs 2,119
Governance, misc. other costs 2,592
27,506 18,730
c. Charitable Giving - for details see Note 3 1,777 Charitable Giving 3,004
d. Activities for generating funds Costs of generating funds
Parish magazine - sales and adverts 812 Magazine Printing 250
Summer fete & Autumn bazaar 236 Summer fete & Autumn bazaar 0
100 Club 2,238 100 Club 730
Bookshop 446 Bookshop 78
Fairtrade 273 Fairtrade 69
Coffee [Sunday] 47
4,053 1,126
e. Receipts from Church Activities
Church events & outings 2,902 Church events & outings 200
Fees paid to the PCC 4,317 Fees payable to Diocese (DBF) 3,175
7,219 3,375
f. Receipts from Investments Capital works & maintenance
Bank and CBF Deposit Fund Interest 449 Major works 57,466
Dividends on CBF Investment Fund 752 Fabric maintenance & repair 5,269
1,202 62,734
Church Receipts - Total 86,582 Church Payments - Total 145,830
g. Church Hall - Receipts £ Church Hall - Payments £
Hirings 1,346 Utilities - electricity, water, refuse 3,652
Other income 154 Maintenance, repairs, improvements 7,144
Deposit interest 44 Miscellaneous 13
Hall Receipts - Total 1,543 Hall Payments - Total 10,809
h. The Print Centre - Receipts £ The Print Centre - Payments £
Income from magazines 1,270 Stock purchases 887
Other printing 1,869 Operating costs 3,696
Other income 689 Other costs 240
Print Centre Receipts - Total 3,829 Print Centre Payments - Total 4,822
PCC Receipts - Total 91,955 PCC Payments - Total 161,461
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5 ## **The Parochial Church Council (PCC) of the Ecclesiastical Parish of Studley: St John the Evangelist** Registerd Charity number 1160751 ## **Notes to the Accounts for the year ended 31st December 2020** **----- Start of picture text -----**
Note Opening Closing
Designated Funds: responsibilty of the PCC
2. balance Receipts Payments Transfers in (out) balance
£ £ £ £ £
Print Centre 5,052 3,829 4,822 (4,059) -
Church Hall 13,482 1,543 10,809 4,059 8,275
Hall & Print Centre sub total 18,534 5,372 15,631 - 8,275
Hunt Legacy, to fabric - - - (50,547) -
Hunt Legacy, charitable giving - - - (595) -
Hunt Legacy to Share deficit - - - (12,341) -
Hunt Legacy sub total 120,327 - - (63,483) 56,844
O'Doherty legacy, fabric 4,073 - - - 4,073
Ruby Mould legacy, disbursement pending 10,000 - - - 10,000
Richard Cole bequest, disbursement pending 1,125 - - - 1,125
imo Anne Tye (disbursement pending) 1,000 - - - 1,000
Mike Bailey legacy - 2,000 - - 2,000
Bob Maltby bequest - 5,000 - - 5,000
Church sub total 136,525 7,000 - (63,483) 80,042
Total 155,058 12,372 15,631 (63,483) 88,317
Note Opening Closing
Restricted Funds: responsibilty of the PCC
3. balance Receipts Payments Transfers in (out) balance
£ £ £ £ £
Charitable Giving:
Charity Draw: takings/operating costs - - 20 20 -
Annual Charity Draw - - 20 20 -
Wiltshire Air Ambulance 215 - 215 - -
Dorothy House 147 - 147 - -
Women's Education Partnership - 142 142 - -
Ride & Stride - 1,195 1,210 15 -
Other collections, etc - 391 521 130 -
Charitable Giving Total 362 1,727 2,254 165 -
Organ fund, concert pending 510 - - - 510
Hope Fund 270 50 750 430 -
Restricted Funds total 1,142 1,777 3,004 595 510
1,142 1,777 3,004 595 510
Note Permanent Endowment Funds: Opening Closing
4. (only the income is due to the PCC) balance Receipts Payments Transfers in (out) balance
£ £ £ £ £
Fabric maintenance (Cutler) (1,615) 332 62,584 50,547 (13,322)
Churchyard maintenance (Barnes) 115 421 150 - 386
LPoW Scheme VAT refund 1,500 12,435 - - 13,935
- 13,187 62,734 50,547 1,000
- 13,187 62,734 50,547 1,000.00
Note Unrestricted Designated Restricted Endowment
Transfers between Funds
5. Fund Fund Fund Funds Total 2020
£ £ £ £ £
General fund deficit 12,341 (12,341) - - -
Hunt Legacy to Fabric (Major works) - (50,547) - 50,547 -
Hunt Legacy, charitable giving (Note 3) - (595) 595 - -
12,341 (63,483) 595 50,547 -
Note
Basis of preparation .
6
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a. **Basis of accounting.** The Accounts are prepared in accordance with the Charities Act 2011 on a **Receipts & Payments** basis. b. **Funds.** Trustees are free to use unrestricted funds to further the charity’s objects. Unrestricted funds include designated funds, where the trustees may create a fund for a specific purpose. Restricted funds are spent as directed by the donor. c. **Changes to previous year's accounts:** None. 6 ## **ST JOHN’S ACCOUNTING POLICY** ## _Adopted at the P.C.C. of 17[th] June 1997_ The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations using the Receipts and Payments basis. Funds **:** General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and available for application to the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. The purpose of any restricted funds is noted in the accounts. The accounts include monetary transactions, assets and liabilities for which the PCC can be held responsible. They do not include the accounts of other church groups that owe an affiliation to another body, e.g. the uniformed youth organisations, nor those that are informal gatherings of church members. Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid. ## **Statement of Assets and Liabilities** _The following assets are recognised in the statement of assets:_ - Moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal. A monetary value is attached to these assets only when a specific faculty (permission) for disposal has been granted _._ - Land and buildings held on behalf of the PCC. - Other fixtures, fittings and office equipment where the PCC is free to dispose of such assets without faculty and where the original cost exceeded £1,000. - Any amounts owing to the PCC including church hall lettings and insurance claims. - Legacies where formal notification of entitlement and amount has been received at 31 December by the PCC. - Any investments held beneficially by the PCC. - Closing bank balances as shown in the receipts and payment account. - _The following liabilities are recognised in the statement of liabilities:_ - Any loans or overdrafts advanced to the PCC. - Any arrears of Diocesan, Deanery or Parish Share. - Creditors for goods or services where the supply has been received and invoiced by 31 December. ## **Independent Examiner's Report to the Parochial Church Council of St John's Parish Church, Upper Studley Trowbridge** This report on the accounts of the PCC for the year ended 31 December 2020, which are set out in these pages, is in respect of an examination carried out under section 43 of the Charities Act 1993 (the Act). ## **Respective Responsibilities of Trustees and Examiner** As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Act does not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of Regulation 7 of the Charities (Accounts & Reports) Regulations 1995. ## **Basis of Independent Examiner's Report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners under section 43(7) of the Act. That examination includes a review of the accounting records kept by the PCC and a comparison of the Accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking 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, I do not express an audit opinion on the view given by the accounts. ## **Independent Examiner's Statement** In connection with my examination, there is a balancing figure of £7.74 in May which is not material but should be noted. No other matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act, and to prepare accounts which accord with the accounting records and comply with the regulations, as also contained in the Church Accounting Regulations, have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed** **Date:** 11[th] April 2021 Miss K Jones, ACMA Burchill Close Clutton Bristol BS39 5PR 7