## 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 2022
_Permission to Officiate_
**Reverend Liz Gifford**
**CONTENTS**
_Licensed Lay Minister_
**Mike Bridges**
**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 2022**
## **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 2022) 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 2022.
## **Clergy**
Reverend Alastair Wood ( _Vicar & Chair of PCC)_ Reverend Liz Gifford _(Permission to Officiate)_
## **Licensed Lay Minister**
Mike Bridges _(Deanery Synod)_
## **Churchwardens**
Heather Thompson _(Deanery Synod)_ Wendy Thorne _(Deanery Synod)_
## **Elected Members**
Denise Collisson Brian Marson Ann Morland Dawn Sawyer _(Treasurer)_ Chris Solman Ann Swanney ( _PCC Secretary_ ) Norman Swanney ( _Fabric_ )
## **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. Also, 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.
## **Achievement and Performance**
## _Church Attendance_
There are 108 parishioners on the Church Electoral Roll, 62% of whom live within the parish and 38% outside the parish.
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## _PCC Review of the Year_
The PCC met six times during the year. The average level of attendance was 80%. The Standing Committee held four meetings.
After the resignation of our two Churchwardens in January, Heather Thompson and Wendy Thorne agreed to act as interim Churchwardens until the 2022 APCM.
The PCC was pleased to welcome Mike Bridges as a Licensed Lay Minister (LLM) appointed to St. John’s.
The PCC’s response to The Fairer Share Survey was forwarded to the Diocese, along with members’ comments asking for a more realistic system.
It was decided that the long-overdue redecoration of the Church be postponed due to prohibitive costs and a lack of funds.
Morning prayer now takes place on Tuesday and Wednesday mornings in the Parish Lounge. The Chat Café takes place on Mondays and Wednesdays and received a Warm Places grant.
Communion was started once a month for those who are vulnerable but was later suspended as too few people were attending.
In February, coffee in the hall after church was restarted after Covid and in March the PCC agreed that we should continue to wear masks in church.
A weekly email news sheet was started to inform members of services and what was happening in church. This could also be printed by members and delivered to those not on email.
We are grateful to our church neighbours Mike and Ruth who continue to cut the grass and keep the churchyard in very good order.
In April Ann Morland stepped down as Church Administrator after 30 years and will be sorely missed.
In May, Abigail O’Driscoll offered to develop, over a six month period, a shared online admin facility for PCC use and this proposal was gratefully received.
St. John’s was open for quiet reflection during the period of mourning for Queen Elizabeth II and there was a book of remembrance for people to sign.
The new boiler that was installed has been noisier than expected and the manufacturer was contacted for advice. Soundproofing work was done in November which helped matters.
New electric sockets were installed at the back of church to service the amplifier and the loop system.
The PCC agreed to take part in a Burial Ground Survey which will start in the Summer of 2023.
The PCC will adopt the National Churches guidelines and policy relating to Domestic Abuse.
## **Financial Review** _by the treasurer_
St John’s had always prided itself in paying its Deanery Share commitment to Salisbury Diocese in full but for the first time in over 40 years we failed to do so. At the beginning of the year 2022 the PCC took the decision to inform the Diocesan Board of Finance (DBF) that we would struggle to meet our commitment. As it was, we managed to pay £37,200 of the £59,704 due which was 67% and exceeded what we had anticipated when we first contacted the DBF. We used all of our planned giving which included the Standing Orders, Planned Giving envelopes and the Gift Aid
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rebate to the DBF. The rest of the monies received were to pay for our overheads, heating, lighting, insurance etc. and this was only possible due to our fundraising endeavours. Our net worth is £46,400 of which £13,430 is held in restricted funds and it also includes the remaining £10,000 of the Hunt Legacy.
Fabric costs were restrained to health and safety essentials only and were paid from Endowment funds and VAT refunds. Any shortfall was topped up from Reserves and not the general fund. There has been remedial action with soundproofing of the new boilers which had proved to be noisy and the PCC agreed with the majority of the congregation that this needed addressing.
Our fundraising consisted of a fabulous Valentine Afternoon Tea in the hall, followed by a Philomena Concert, the return of the Fish & Chip Supper with Holiday Souvenir Auction, Quiz night, Sponsored Ride4 event and two talks, Lamb to the Slaughter and the start of the Scottish Series. Without this fundraising our financial position would have been far more precarious.
The 100 Club is still strongly supported and it is with grateful thanks to Ian Bennett who manages the collection of monies each year and the monthly draw. The 100 Club still retains patrons who, though spread far and wide, are still supporting us here at St John’s.
The Chat Café is growing and now covers two mornings a week and the Hall Committee were able to obtain a Warmer Spaces Grant from the DBF to support its endeavours whilst a Costs of Living crisis hit the country. The after Church Coffee is well attended and the donations given from both events are well received.
At the end of 2022, the Soup Run co-ordinators, Rachel and Adrian Brown regretfully announced their retirement as soup run leaders and coordinators for St John’s. The Reverend Alastair Wood has taken on their role as soup run co-ordinator. The three remaining soup run leaders and their teams have pledged to continue this vital work in the community - hopefully gaining another soup run leader shortly. If you feel that this something you would like to be involved with then please do contact Alastair. We are still supporting the Foodbank; all donations gratefully received.
As you are aware I have announced my intention to stand down as PCC Treasurer at the APCM, this was not a decision taken lightly nor easily but a decision that was thrust upon me. The PCC Treasurer needs to be supported by the whole PCC and in its present form this is not the case. It has been an honour to be St John’s treasurer over the past 10 years and I am happy to support the new treasurer over the coming months.
Thanks go to Norman Swanney for all his support and to our independent examiner Karen Jones, who audited our accounts for 2022.
## **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: 14 April 2023
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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 2022**
## **RECEIPTS & PAYMENTS ACCOUNT**
**----- Start of picture text -----**
Note 1a Notes Unrestricted Funds Restricted Endowment Total Total
General Designated Funds Funds 2022 2021
Receipts Note 1b,4 £ £ £ £ £ £
Receipts from donors
Planned Giving 30,917 0 0 0 30,917 33,421
Collections 1,013 0 0 0 1,013 711
Income tax recovered 8,202 0 0 0 8,202 8,430
Note 6a 40,132 0 0 0 40,132 42,561
Other voluntary receipts Note 6b 10,511 0 212 3,503 14,226 9,684
Activities for generating funds Note 6c 3,444 2,750 370 0 6,564 10,799
Receipts from church activities Note 6d 9,482 0 0 0 9,482 3,748
Investment income Note 6e 812 0 0 4,194 5,006 889
Total Receipts 64,382 2,750 582 7,697 75,411 67,682
Payments
Church Activities
Diocesan Share & Fees Note 1a 40,906 0 0 0 40,906 58,659
Church operating costs Note 1b 15,939 0 0 0 15,939 13,992
Charitable giving Note 3, 1c 0 0 1,076 0 1,076 533
Governance costs 492 0 0 0 492 527
Loan Repayment 0 0 0 0 0 0
Costs of generating funds Note 7b 1,458 4,956 0 0 6,415 17,894
Major works & fabric repairs Note 7b 0 0 0 11,734 11,734 18,352
Total Payments 58,795 4,956 1,076 11,734 76,561 109,958
Excess (Deficit) of Receipts over Payments 5,587 (2,206) (494) (4,037) (1,150) (42,277)
Transfers between funds Note 5 (3,810) 2,011 525 1,274 0 0
Net of Receipts/Payments after transfers 1,777 (195) 31 (2,763) (1,150) (42,277)
Bank accounts & cash at 1st January 2,742 40,405 952 3,451 47,550 89,827
Bank accounts & cash at 31st December 4,519 40,210 983 688 46,400 47,550
STATEMENT OF ASSETS & LIABILITIES
Cash Funds
Bank current & deposit accounts 4,519 40,210 983 688 46,400 47,550
Other Monetary Assets
Debtors 0 0 0 0 0 0
Income tax recoverable 6,266 0 0 0 6,266 6,266
6,266 0 0 0 6,266 6,266
Investment Assets
Funds/shares at market value 15,152 0 0 13,430 28,582 30,274
Assets retained for charity use
Stock 0 250 0 0 250 250
Office Equipment/Machinery 0 1,520 0 0 1,520 1,600
Lawn Mower 360 0 0 0 360 379
Chalices 2,608 0 0 0 2,608 2,745
2,968 1,770 0 0 4,737 4,974
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 2023
**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 2022**
**----- Start of picture text -----**
Note
Receipts & Payments analysis
1.
The Church Receipts £ The Church Payments £
a. Receipts from donors Church Activities
Planned giving 30,917 Diocesan Share 37,200
Collections 1,013 -
Income tax recovered 8,202 -
40,132 37,200
b. Other voluntary receipts Church operating costs
Legacies - Administration 816
Donations 1,764 Clergy expenses 1,584
Donations [Flowers] - Printing excl Mag. 717
Friends of St John's 3,503 Heating. lighting 1,695
Gift Day 2,293 Insurance 3,141
Other misc. receipts 3,169 Music 1,877
Salisbury Diocesan ref SWF Grant 3,285 Running costs 2,312
Governance, misc. other costs 4,289
14,014 16,431
c. Charitable Giving - for details see Note 3 582 Charitable Giving 1,076
d. Activities for generating funds Costs of generating funds
- -
Parish magazine - sales and adverts Magazine Printing
Ride4 Event 932 Summer fete & Autumn bazaar -
100 Club 2,015 100 Club 850
Bookshop 126 Bookshop 334
Fairtrade - Fairtrade 65
Coffee (Sunday) 371 Chat Café 115
3,444 1,364
e. Receipts from Church Activities
Church events & outings inc Chat Café 3,348 Church events & outings 94
Fees paid to the PCC 6,134 Fees payable to Diocese (DBF) 3,706
9,482 3,801
f. Receipts from Investments Capital works & maintenance
Bank and CBF Deposit Fund Interest 812 Major works -
Dividends on CBF Investment Fund 4,194 Fabric maintenance & repair 11,734
5,006 11,734
Church Receipts - Total 72,661 Church Payments - Total 71,605
g. Church Hall - Receipts £ Church Hall - Payments £
Hirings 2,239 Utilities - electricity, water, refuse 3,611
Other income 498 Maintenance, repairs, improvements 947
Deposit interest 14 Miscellaneous 399
Hall Receipts - Total 2,750 Hall Payments - Total 4,956
PCC Receipts - Total 75,411 PCC Payments - Total 76,561
**----- 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 2022**
|**Note**
**2.**
Designated Funds: responsibilty of the PCC
**Church**
Hunt Legacy, to fabric
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**
**Church Hall**
**PCC Total**
**Note**
**3.**
Restricted Funds: responsibilty of the PCC
Annual Charity Draw
MAF and Hope Centre
Childrens Society - Christingle
Ride & Stride
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)
LPoW Scheme VAT refund
Fabric total
Churchyard maintenance (Barnes)
**Note**
**5.**
**Transfers between Funds**
Ride & Stride 2021
PCC to Hall: Warm Air Grant
Charity Draw
Hope Fund
Fabric top up required
**Note**
**6**
**Basis of preparation**.|Opening
balance
Receipts
Payments
Transfers in (out)
Closing
balance
**£**
**£**
**£**
**£**
**£**
11,175
-
-
(1274)
9,902
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
35,623
-
-
(1274)
34,349
4,782
2,750
4,956
3,285
5,861
**40,405**
**2,750**
**4,956**
**2,011**
**40,210**
Opening
balance
Receipts
Payments
Transfers in (out)
Closing
balance
**£**
**£**
**£**
**£**
**£**
487
-
-
-
487
-
-
226
-
(226)
-
212
-
-
212
55
370
-
(425)
0
542
582
226
(425)
473
510
-
-
-
510
(100)
-
850
950
0
**952**
**582**
**1076**
**525**
**983**
_952_
_525_
_983_
Opening
balance
Receipts
Payments
Transfers in (out)
Closing
balance
**£**
**£**
**£**
**£**
**£**
63
4040
11734
1274
(6357)
2854
3503
6357
2917
7544
11734
1274
0
534
154
-
-
688
**3451**
**7697**
**11734**
**1274**
**688**
_3,451_
_7,697_
_11,734_
_1,274_
_688_
Unrestricted
Fund
Designated
Fund
Restricted
Fund
Endowment
Funds
**Total 2022**
**£**
**£**
**£**
**£**
**£**
425
-
(425)
-
-
(3,285)
3,285
-
-
-
-
-
-
-
-
(950)
-
950
-
-
-
(1,274)
-
1,274
-
(3,810)
**2,011**
**525**
**1,274**
**-**|
|---|---|
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 2022, 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:** 14 April 2023
Miss K Jones, ACMA Burchill Close Clutton Bristol BS39 5PR
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