## 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 2021
_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 2021**
## **Administrative information**
The parish church of St. John the Evangelist, Upper Studley, address: Church Lane, Trowbridge, Wiltshire 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 have served as members since APCM 2021.
## **Clergy**
Reverend Alastair Wood ( _Vicar & Chair of PCC)_ Reverend Liz Gifford _(Permission to Officiate)_
**Churchwardens** _(to November 2021)_ Carole Price John Roxburgh
## **Elected Members**
Craig Bain Mike Bridges Ann Morland Vanessa Rose Dawn Sawyer _(Treasurer)_ David Shepard Jan Shrapnell Pippa Smith _(Deanery Synod)_ Ann Swanney ( _PCC Secretary_ ) Norman Swanney ( _Fabric_ ) Heather Thompson _(Deanery Synod)_ Wendy Thorne _(Deanery Synod)_ Alison Tyas
## **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 in the churchyard though not, formally, its maintenance.
## **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.
## **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.
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## **Achievement and Performance**
## _Church Attendance_
There are 117 parishioners on the Church Electoral Roll 62% of whom live within the parish and 38% outside the parish.
The PCC met seven times during the year, three meetings being on Zoom. The average level of attendance was 83%. The Standing Committee had two meetings by email.
## _PCC Review of the Year_
At the start of 2021, the church remained closed due to Covid and services continued to be online.
There was a request from a member of the congregation for the PCC minutes go online but the PCC decided against this as it would mean the minutes would be viewed by the public. A separate church members’ area was planned for the website.
Following the direction of the national safety team, church wardens and PCC members will need to apply for DBS clearance, which would last for five years.
The PCC welcomed the prospect of transferring Mike Bridges’ Lay Minister’s Licence to St. John’s.
In June, Sunday services started again at 10 am with limited seating and a booking system. Services at 8 am and evensong were not resumed. Sacred space was held once or twice a month.
There was concern about children’s parties taking place in the hall regarding potential damage. The PCC suggested that someone should be there to let the party in and see them out at the end. And a refundable deposit could be taken in case of breakages or damage, to ensure the hall could continue to be available to the community.
The church was open in September to offer refreshments to those taking part in ‘Ride and Stride’ in aid of church funds and the Wiltshire Historic Churches Trust.
The redecoration of the hall has been completed and new tables and chairs bought. The cost to hall users has increased which has resulted in the Honeypot Day Centre, after many years, moving to another venue.
We are hugely grateful to our neighbours Mike and Ruth who have volunteered to keep our churchyard in good order and cut the grass. The Town Council continues to have overall responsibility for the care and maintenance of the churchyard.
Dawn, our treasurer, gave a presentation to the PCC in September on the Salisbury Diocese ‘Generous Giving’ campaign.
The PCC accepted the offer of a piano which has been placed in the church.
We continue to be troubled by flies at certain times of the year which we are unable to remove because of the presence of bats.
We did manage to have a successful Michaelmas Fayre in September but have not managed to have any other social events this year.
The PCC agreed to accept the offer from our builder, John Teague to fit a window at the back of the church hall free of charge. Thanks to Alastair and Junie for making this possible.
At the end of the year, we were sorry to learn that Carole Price and John Roxburgh our church wardens resigned their office.
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## **Financial Review** _by the treasurer_
The financial statements for 2021 are shown in the following pages. At the beginning of 2021 we never imagined that we would spend most of the year either in lockdowns or we would be having limited services and little contact with our church family. The effect this had on our accounts has been catastrophic as we had to curtail our fundraising activities but throughout the pandemic our planned giving though reduced was still being gratefully received.
In the General Fund (which covers the day-to day running costs) our deficit at the end of the year was £18,212. To meet our commitment to pay the Deanery Share of £56,862 we again had to draw on the rapidly diminishing Hunt legacy.
Together with this expenditure, the decision to replace the heating system in church plus the purchasing of chairs and tables for the refurbished hall means therefore the legacy now stands at £11,175. The family of the late Brian Weston kindly donated £1,250 to the church and now we are out of restrictions we can look at purchasing items to enhance our beautiful church
The plans to redecorate the church were put on hold as the quotes received far exceeded what we had to spend and it was decided to suspend the plans until we are in a position to proceed.
In the brief windows of opportunity, we were able to hold a Michaelmas Fayre in September organised by the Smith family and supported by the PCC. The fayre was a huge success, we made a profit of £2,203 and we were able to donate to Dorothy House from the proceeds of the grand draw. The intrepid cyclists from St John’s were also able to participate in the ‘Ride & Stride’ and our 100 Club also brought much needed and vital funds.
Though we were not in a position to support other charities financially as in previous years, we were able throughout 2021 to maintain our presence at the Trowbridge Soup Run. This was predominately supported by four teams, each and every Saturday night! It cannot be overestimated how well this service supports those less fortunate in our community. If you would like to join this initiative, please contact Rachel and Adrian Brown. We are also supporting the foodbank in Trowbridge, more recently by donating food hampers made up from contributions collected in church.
Thanks go to Norman Swanney for all his support to the treasurer and to our independent examiner Karen Jones, who audited our accounts for 2021 and has agreed to do so again for 2022. A special thanks to our church family that has supported each and every one of us over the past year; though our finances are dwindling, our capacity to look after each holds no bounds.
## **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: 6[th] April 2022
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## **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 2021**
## **RECEIPTS & PAYMENTS ACCOUNT**
**----- Start of picture text -----**
Note 1a Notes Unrestricted Funds Restricted Endowment Total Total
General Designated Funds Funds 2021 2020
Receipts Note 1b,4 £ £ £ £ £ £
Receipts from donors
Planned Giving 33,421 0 0 0 33,421 34,065
Collections 711 0 0 0 711 1,217
Income tax recovered 8,430 0 0 0 8,430 9,543
Note 6a 42,561 0 0 0 42,561 44,825
Other voluntary receipts Note 6b 4,660 1,250 920 2,854 9,684 29,283
Activities for generating funds Note 6c 4,527 5,477 795 0 10,799 9,425
Receipts from church activities Note 6d 3,748 0 0 0 3,748 7,219
Investment income Note 6e 464 0 0 425 889 1,202
Total Receipts 55,962 6,727 1,715 3,278 67,682 91,955
Payments
Church Activities
Diocesan Share & Fees Note 7a 58,659 0 0 0 58,659 60,036
Church operating costs Note 7b 13,992 0 0 0 13,992 18,206
Charitable giving Note 3, 7b 0 0 533 0 533 3,004
Governance costs 527 0 0 0 527 523
Loan Repayment 0 0 0 0 0 0
Costs of generating funds Note 7b 995 16,159 740 0 17,894 16,957
Major works & fabric repairs Note 7b 0 0 0 18,352 18,352 62,734
Total Payments 74,174 16,159 1,273 18,352 109,958 161,461
Excess (Deficit) of Receipts over Payments (18,212) (9,432) 442 (15,074) (42,277) (69,506)
Transfers between funds Note 5 20,955 (38,480) 0 17,525 0 0
Net of Receipts/Payments after transfers 2,742 (47,912) 442 2,451 (42,277) (69,506)
Bank accounts & cash at 1st January 0 88,317 510 1,000 89,827 159,333
Bank accounts & cash at 31st December 2,742 40,405 952 3,451 47,550 89,827
STATEMENT OF ASSETS & LIABILITIES
Cash Funds
Bank current & deposit accounts 2,742 40,405 952 3,451 47,550 89,827
Other Monetary Assets
Debtors 0 0 0 0 0 0
Income tax recoverable 6,266 0 0 0 6,266 7,157
6,266 0 0 0 6,266 7,157
Investment Assets
Funds/shares at market value 17,174 0 0 15,222 32,396 28,341
Assets retained for charity use
Stock 0 250 0 0 250 500
Office Equipment/Machinery 0 1,600 0 0 1,600 1,684
Lawn Mower 379 0 0 0 379 0
Chalices 2,745 0 0 0 2,745 2,890
2,745 1,850 0 0 4,974 5,073
Liabilities 0 0 0 0 0 0
**----- End of picture text -----**
The attached **Notes** and Independent Examiner's **certificate** form part of these financial statements
**Date: 25th February 2022**
**Treasurer**
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**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 2021**
**----- Start of picture text -----**
Note
Receipts & Payments analysis
1.
The Church Receipts £ The Church Payments £
a. Receipts from donors Church Activities
Planned giving 33,421 Diocesan Share 56,862
Collections 711 -
Income tax recovered 8,430 -
42,561 56,862
b. Other voluntary receipts Church operating costs
Legacies 1,250 Administration 1,292
Donations 3,198 Clergy expenses 2,547
Donations [Flowers] 0 Printing excl Mag. 646
Friends of St John's 2,854 Heating. lighting 1,446
Gift Day 767 Insurance 3,066
Other misc. receipts 695 Music 1,734
Salisbury Diocesan ref SWF Grant 0 Running costs 821
Governance, misc. other costs 2,967
8,764 14,520
c. Charitable Giving - for details see Note 3 1,715 Charitable Giving 1,273
d. Activities for generating funds Costs of generating funds
Parish magazine - sales and adverts 100 Magazine Printing 0
Summer fete & Autumn bazaar 1,856 Summer fete & Autumn bazaar 140
100 Club 2,348 100 Club 855
Bookshop 223 Bookshop 0
Fairtrade 0 Fairtrade 0
Coffee [Sunday] 0
4,527 995
e. Receipts from Church Activities
Church events & outings 87 Church events & outings 0
Fees paid to the PCC 3,661 Fees payable to Diocese (DBF) 1,797
3,748 1,797
f. Receipts from Investments Capital works & maintenance
Bank and CBF Deposit Fund Interest 464 Major works 0
Dividends on CBF Investment Fund 425 Fabric maintenance & repair 18,352
889 18,352
Church Receipts - Total 62,205 Church Payments - Total 93,799
g. Church Hall - Receipts £ Church Hall - Payments £
Hirings 1,744 Utilities - electricity, water, refuse 4,380
Other income 3,730 Maintenance, repairs, improvements 11,570
Deposit interest 3 Miscellaneous 209
Hall Receipts - Total 5,477 Hall Payments - Total 16,159
PCC Receipts - Total 67,682 PCC Payments - Total 109,958
**----- End of picture text -----**
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## **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 2021**
|**Note**
**2.**
Designated Funds: responsibilty of the PCC
**Church**
Hunt Legacy, to fabric
Hunt Legacy, to hall refurbishment
Hunt Legacy to Share deficit
Hunt Legacy
Weston Legacy
O'Doherty legacy, fabric
Ruby Mould legacy, disbursement pending
Richard Cole bequest, disbursement pending
imo Anne Tye (disbursement pending)
Mike Bailey legacy
Bob Maltby bequest
**Church sub total**
Church Hall
**PCC Total**
**Note**
**3.**
Restricted Funds: responsibilty of the PCC
Charitable Giving:
Charity Draw: takings/operating costs
Annual Charity Draw
Wiltshire Air Ambulance
Dorothy House
Women's Education Partnership
Ride & Stride
Other collections, etc
Charitable Giving Total
Organ fund, concert pending
Hope Fund
Restricted Funds total
**Note**
**4.**
Permanent Endowment Funds:
_(only the income is due to the PCC)_
Fabric maintenance (Cutler)
Churchyard maintenance (Barnes)
LPoW Scheme VAT refund
**Note**
**5.**
**Transfers between Funds**
General fund deficit
PCC allocation for hall refurb
Fabric deficit|Opening
balance
Receipts
Payments
Transfers in (out)
Closing
balance
**£**
**£**
**£**
**£**
**£**
-
-
-
(17,525)
-
-
-
(12,006)
-
-
-
(16,138)
56,844
-
-
(45,669)
11,175
-
1,250
-
-
1,250
4,072
-
-
-
4,072
10,000
-
-
-
10,000
1,125
-
-
-
1,125
1,000
-
-
-
1,000
2,000
-
-
-
2,000
5,000
-
-
-
5,000
80,041
1,250
- (45,669)
35,623
8,275
5,477
16,159
7,189
4,782
**88,317**
**6,727**
**16,159**
(38,480)
**40,405**
88,316.54
Opening
balance
Receipts
Payments
Transfers in (out)
Closing
balance
**£**
**£**
**£**
**£**
**£**
-
920
433
-
-
920
433
487
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
795
740
-
55
-
-
-
-
-
-
1,715
1,173
-
542
510
-
-
-
510
-
-
100
-
- 100
**510**
**1,715**
**1,273**
**-**
**952**
_510_
_1,715_
_1,273_
_-_
_952_
Opening
balance
Receipts
Payments
Transfers in (out)
Closing
balance
**£**
**£**
**£**
**£**
**£**
614
276
18,352
17,525
63
386
149
-
-
535
-
2,854
-
-
2,854
**1,000**
**3,278**
**18,352**
**17,525**
**3,451**
_1,000_
_3,278_
_18,352_
_17,525_
_3,451.00_
Unrestricted
Fund
Designated
Fund
Restricted
Fund
Endowment
Funds
**Total 2021**
**£**
**£**
**£**
**£**
**£**
22,884
(22,884)
-
-
-
(1,929)
1,929
-
-
-
-
(17,525)
-
17,525
-
**20,955**
**(38,480)**
**-**
**17,525**
**-**|
|---|---|
## **Note**
- **6**
## **Basis of preparation** .
- 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.
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## **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:_
## **Independent Examiner's Report to the Parochial Church Council of St John's Parish Church, Upper Studley Trowbridge**
I report on the accounts of the Trust for the year ended 31[st] December 2021, which are set out on the previous pages of this report.
## **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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required. It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the 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 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 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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
## **Signed**
- 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.
**Date:** 19[th] March 2022
Miss K Jones, ACMA Burchill Close Clutton Bristol BS39 5PR
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