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2022-12-31-accounts

ST JOHN’S CHURCH BROADSTONE

STATUTORY REPORTS FOR APCM 2023

PCC REPORT 2022

Last year the PCC had a ‘packed programme’, as the two Ronnies might have said. At every meeting there have been difficult decisions to be made, many exacerbated by the strange situation in which we have found ourselves as Covid restrictions lifted but facing the huge rise in the cost of living, which has affected the church as much as it has our own bills at home. This report can only give an overview of what has happened in PCC meetings, but I hope that it will help you to understand some of the issues that have to be dealt with on an ongoing basis.

To take you back, at the start of January the church was very much emerging from Covid restrictions. We went back to normal service times, lists of sides people were being revised, a coffee rota was being drawn up for a March return, we had 5 confirmation candidates and Jenny Hudson had completed her training as an LPA. St John’s was on the move again. We were in a position to sign the contracts for NorthReach and the choir vestry was cleared in preparation for the build to begin. There were tree works to arrange, guttering to clear and repair and an organ blower to fix.

March saw the appointment of Caroline Lennon as Parish Administrator. PCC business included agreeing a fee for funeral thanksgiving services, approving the Burial of Ashes policy, approving Val Renyard’s proposal that we should become a Fairtrade church. There was discussion on how we should cover the shortfall on funding for NorthReach, with agreement to take out a Diocesan loan for £50,000 on very favourable terms. We also decided to look at the temperature setting in the hall and to ask people going into the church to book in with the office and to carry a mobile phone with them for safety reasons. The statutory reports for the upcoming APCM were also approved.

By the May meeting, Helen had gone away on her delayed sabbatical. On the day, Lyndon was not able to be there and Eric, as senior churchwarden, took the chair. The PCC had agreed in an interim vote to approve the purchase of steel for NorthReach ahead of time in view of the sharply rising price of materials. It was reported that the Churches Together Justice and Peace Group was keeping track of local initiatives regarding Ukraine. There had been issues with the car park on Saturdays, when hall hirers had been blocking the space needed to park ‘Olive’, the Eco van, and a strategy was proposed to cope with that. Eric had made an insurance claim for church roof tiles which had been broken when a stone cross fell from the roof in stormy weather.

Between the May and July meetings, two votes by email had to be made. Firstly, the boiler in the kitchen had failed and Eric sought permission to replace it with a new Worcester-Bosch hydrogen ready boiler. This was unanimously approved and the work took place very quickly, meaning that we only lost hot water in the kitchen for a few days. Lyndon had

proposed the approval of the May count figure to be submitted to the Diocese in calculation of fairer share, with a figure of 136 church members and the parish falling into Band B. Lyndon signed on behalf of Helen, after checking with Lucy Holt, the Rural Dean.

By July, several summer events had taken place, raising a total of just under £2000. After a problem with reinstating the church at the end of rehearsals, Keith agreed to produce a plan for the Broadstone Community Band to help with this. Sunny Days had a new manager, who had highlighted several health and safety issues, including better fencing for the children’s outside play area, baby gates and door bells for entry. We had had a food hygiene inspection during Breakfast Church and had received a 5* rating. The new Parish Office address had been registered with BCP. There was discussion regarding Keith’s proposal that we should think about the ongoing maintenance of the church lighting system, with Darren having agreed to replace lightbulbs. Car park signage to say that the church is not liable for damage to cars parked there to be installed.

Several changes took place in September. Janet Green and Diane Sharp had agreed to become additional vergers. Marion Marsh was stepping down as Electoral Roll Officer and Diane Sharp would take over that role. There was discussion regarding bringing back the chalice and it was agreed to bring it back in October and see what the demand was. The launch of a bi-monthly Café Breakfast Church in November was announced. The idea of St John’s becoming an ‘inclusive’ church was announced and there would be house groups to explore this further. A proposal to have Janet Green working as an advocate for Acts 435 in our church was also discussed and approved. Among financial issues discussed was the increase in the cost of utilities and reductions that could be made in heating the church. A request from Sunny Days to replace and install additional door and window blinds was approved. We also looked in detail at a proposal from Sunny Days to install a new, removable fence around the children’s play area, extend the permanent fence to run parallel to the pavement, and to replace their shed with a slightly larger metal shed. Chalice licences were due for renewal and a trainee LLM would be on placement with us for 45 hours.

An emergency meeting was held in October, following the dramatic lifting of the hall floor during very wet weather. It had been deemed by experts to be at the end of life and needed to be replaced. This had implications for Sunny Days as they would have to move out of the hall for the work to be done, therefore it was proposed to wait until we could re-locate them in the NorthReach Annexe. It was also suggested that Sunny Days should be invited to help choose the new flooring.

November – Sunny Days had agreed to our proposal re a temporary relocation to allow the hall floor to be replaced. A revised Hall Hire Agreement was discussed, and increased charges were proposed.

Wedding, wedding blessing and funeral fees were also proposed and agreed. Helen announced that we would be reviewing all church policies over the next few meetings, and we looked in detail at the Health and Safety and Photography policies and updated them. We agreed that we needed to have an updated evacuation plan for the church during the building works. Our procedures for the counting and storage of money have been reinstated to those used prior to Covid. Various matters relating to Health and Safety were discussed and updated, and a more formal ongoing consent form would be introduced to get parental permission to take photographs of children at relevant events. The Standing Committee had discussed the Parish Data Audit and all stored information is being reviewed by Helen and Caroline, with information older than 3 years being shredded. This will be an ongoing annual exercise to comply with GDPR.

So, from the above, you can see that the PCC has a wide remit and members are responsible for ensuring that all church activities are carried out with due diligence. I would like to thank Revd Helen, Nick as Treasurer, Eric and Gill as churchwardens for their hard work over this extraordinary year of challenges and all PCC members for their cooperation in meeting tight deadlines when making urgent decisions. Now that life is settling down again and the NorthReach project is nearing the end, I hope that there will be fewer occasions when we have to call on members between meetings.

Geraldine Willford PCC Secretary March 2023

FABRIC REPORT APRIL 2023

During the past year (Jan – December 2022) many of the tasks undertaken have been ‘routine’ maintenance and minor repairs to the church and hall - servicing the church organ, hall boilers, dishwasher and water heater; cleaning the kitchen ovens, replacing lights (including the emergency light fitting in the disabled toilet) and curtain cords, clearing the hall guttering and repairing a bracket at the rear of the hall.

The ‘new’ A/V equipment has enabled Keith to improve the filming of services and to reduce the time taken to edit and upload services.

A stone cross fell from the north end gable of church as a casualty of Storm Eunice causing damage to the roof, some repair work has been undertaken.

The hall floor had started to lift during cold and damp weather so this was repaired, sanded down and sealed, with an expansion groove cut around the side of the hall to allow for greater movement of the floor. Unfortunately this has not prevented a re-occurrence of the problem, and

as the hall floor has reached the end of its ‘life’ now, replacement flooring is being researched.

In the summer, a new boiler was fitted in the hall kitchen, detachable stair gates were fitted to the small hall doorways, and Roger fitted new door blinds.

Work was carried out on trees in the church and hall grounds to remove dead branches and crown lift branches to the statutory heights over the pavement and road. Further work will be undertaken by the Diocese to remove branches overhanging the parish office.

Darren carries out regular maintenance checks and as the hall is regularly monitored a key safe has been fitted to allow access for people booking the hall. He has also installed a timer for the path lights to the church.

Finally, Eric and I would like to thank everyone who has helped to keep the hall, the church and grounds clean and in good order over the past 12 months, there is always something to be done and we are very grateful for all the help we receive.

Gill Jones April 2023

SAFEGUARDING REPORT 2022

National and parish context:

The Salisbury Diocesan Safeguarding Team changed again during the year and has stabilised as:

Team Leader and Diocesan Safeguarding adviser: Suzy Futcher

Diocesan Safeguarding Adviser: Jem Carter

Independent Sexual Violence Advisor: Nina Tanner

Diocesan Safeguarding Trainer: Jonathan Whiter

Diocesan Safeguarding Administrator: Christine Robinson-Yu

The new PCC agreed to the continued adoption of Church of England “Promoting a

Safer Church” Safeguarding Policy and the associated practice and procedures.

These include the Safer Recruitment Policy which has been established at St Johns.

St Johns displays local contact details for any safeguarding concerns along with the

Diocesan contacts with ‘thiryone:eight’ (tel 0303 0031111) providing an out of hours

contact service on behalf of the Diocese.

DBS and Training matters:

From the start of 2022 DBS checks are renewed after three years (from five) to bring

the Church of England in line with other organisations working with children and vulnerable adults.

Safeguarding Training is also to be updated every three years, with most courses available on-line via the church of England Training portal. It has been revised with a

new framework into four levels:

Basic Awareness, Foundations, Leadership and Senior Leadership.

All St Johns PCC members have completed the Basic Awareness Course and have

current Enhanced DBS checks in place as do all voluntary workers/leaders and LPA’s.

A Leadership level course is planned for February 2023 to be held at St Johns to

allow our LPAs, in particular, and clergy to comply with training requirements.

The Safer Recruitment Policy is in place at St Johns.

Safeguarding advice sought:

The Salisbury Team have been helpful and supportive with advice over a few issues

that have been raised over the year and no concerns have had to be raised at a higher level.

And finally:

At St Johns we aim to establish a safe, caring environment for everyone and support

and protect all children and adults who may be at risk of abuse. We follow the guidance to support those who have been abused and the guidance to identify any

person who may present a risk. If someone has any concerns please report these to

the Vicar or a Safeguarding Rep and the Diocesan Safeguarding Adviser will be consulted.

We should all remember: Safeguarding is everyone’s business.

Jill Bunning and Paul Winsworth – Parish Safeguarding Reps

DEANERY SYNOD REPORT

This the first level of governance within the Church of England although, in reality, it is more of an educational and ideas sharing forum between all churches in the area. Twenty-one individual churches and some associated groups are represented (the largest in Salisbury diocese) and it meets 4 times annually rotating around different parishes.

The last years' meetings have been held at St. George's Oakdale, Christchurch Creekmoor and St. Mary's Longfleet. The topics covered included:

University Hospital Trust Prison Service Bournemouth University

The presentations are a mixture of speakers, group discussions, prayer groups etc.

Much of the benefit comes from mutual discussions with neighbouring churches, bringing inspiration and ideas. A report is also given each meeting on any recent developments in General Synod.

Gez Mellers and Deanery Representatives

HEALTH & SAFETY REPORT 2022

Health and safety should be at the forefront of everybody’s mind all the time and any issues that are noted or reported are dealt with as soon as possible.

Although the Government has removed the restrictions brought in for the Covid-19 pandemic, the number of cases is still high within the parish. Consequently, we have reviewed and modified our risk assessments. Whilst face masks are no longer mandatory, if anyone wishes to use them, they may, and similarly hand gel is still available for people to use if they wish.

As Government advice concerning safety measures after the pandemic continues to be amended or changed, we are updating our risk assessments. These are produced by our Parish Administrator in conjunction with the clergy and approved by the PCC for every activity undertaken on and in the Church premises.

We have decided to keep the one-way system within the church, particularly as the NorthReach project is underway. This is to aid evacuation in an emergency. Once NorthReach is completed, we will have several exits and our risk assessments will be amended to take account of this.

I reported last year that in October 2021, parts of the Church Hall floor started to detach through a change in the weather that caused the parquet wood blocks to expand and raise. Remedial works that included an expansion gap all around the perimeter of the floor, sanding and resealing with an industrial quality sealer were carried out. However, in the autumn, after the long dry spell, the floor started to come up again.

I contacted the Contractor who came back and advised us that the problem was that the wood blocks re-absorbed the moisture from the bouts of heavy rainfall that occurred after the dry spell. This was compounded by the fact that the Hall heating was not operating to regulate the moisture content of the wood. He pointed out that the floor had been laid in the 1960s and was nearing the end of its life. These facts were also confirmed by another flooring contractor.

The PCC have decided to have the floor covering replaced but, as this could take several weeks, it will be carried after NorthReach is completed so that Sunny Days can temporarily de-camp into NorthReach to allow the works to be carried out. In the meantime, the flooring contractor has cut several expansion joints in the surface of the floor where it was coming up and to prevent any wood blocks from coming out, industrial duct tape has been applied over the newly cut expansion joints.

As the qualifications of our First Aiders expired in November, a course was run for those who wished to remain as First Aiders and for some new ones.

A list of the First Aiders is displayed on the inner south porch door of the Church.

Eric Whapples

ELECTORAL ROLL CHANGES AS AT APCM 27TH APRIL 2023

Total on Electoral Roll 7th April 2022 177 Total on Electoral Roll 23[rd] April 2023 173

– Removed Deceased John Hutchinson Valerie Hordle Pam Russ John Sayers Don Hills Lavinia Bunn Irene Thomson Ann Connoly William (Bill) Postlethwaite Joyce Warren Eva Leonard Catherine Pitt Additions to roll Jill Kell Paul Savage Sheila Wilson John Revell Janet Green Neil Revell Jennifer Davidson Rebecca Brennan

Changes of address Barbara Nash Betty Hills Estelle Watkins Eve Fisher – Moved Away Delete John Dutson

Change of Phone Number Vivien Roberts

Add Phone Number Audrey Baird Murray

Diane Sharp March 2023

Parochial Church Council of St John The Baptist, Broadstone

Financial Statements

Year Ending 31 December 2022

Explanatory Foreword

The financial statements of the Parochial Church Council are prepared on an income and expenditure basis. Financial statements prepared on an income and expenditure basis include debtors and creditors at the year-end and recognise the assets of the PCC.

The Statement of Financial Activities shown below summarises the income and expenditure of the PCC. The unrestricted and the restricted funds are shown separately. This is because the restricted funds can only be used in accordance with the wishes of the donor and cannot, therefore, be used to meet the running costs of the PCC. The Balance Sheet shows the net worth of the PCC at the end of 2022, again split between unrestricted and restricted funds. The accounting policies contained on pages 2 to 4 of the financial statements explain in more detail the basis upon which they are prepared, and the assets valued. The notes to the financial statements shown from page 4 provide more detail about the transactions of the PCC and the entries in the Balance Sheet.

Statement of Financial Activities

Year Ending 31 December 2022

Unrestricted Restricted Total Total Unrestricted Restricted Yr on Yr
Funds Funds 2022 2021 Funds Funds Variance
Income
Voluntary Income 2(a) £80,533 £134,974 £215,507 £138,664 (£18,107) £94,951 £76,843
Activities from generating funds 2(b) £44,463 £983 £45,445 £27,965 £16,498 £983 £17,481
Income from Investments 2(c) - £8,709 £8,709 £44,747 (£378) £6,432 (£36,038)
Church activities 2(d) £16,784 - £16,784 £9,425 £7,358 - £7,358
Other Income 2(e) - £7,020 £7,020 - - £7,020 £7,020
Total Income £141,780 £151,685 £293,465 £220,801 £5,371 £109,385 £72,664
Expenditure
Charitable Activities 3(a) £2,938 £3,638 £6,576 £8,666 £5,729 (£3,638) £2,091
Church Activities 3(b) £135,265 £480,014 £615,279 £177,743 (£17,665) (£419,871) (£437,536)
Fund-raising costs 3(c) £1,597 - £1,597 £1,223 (£374) - (£374)
Total Expenditure £139,800 £483,652 £623,452 £187,633 (£12,310) (£423,509) (£435,819)
Net Income / Expenditure £1,980 (£331,968) (£329,987) £33,168 (£6,939) (£314,124) (£363,155)
before Investment Gains
Net Gains on Investments - - - £42,092 £7,031 £35,061 £42,092
Net Income / Expenditure After Investments £1,980 (£331,968) (£329,987) £33,168 (£13,970) (£349,186) (£363,155)
Transfer between Funds - - - - (£37,229) £37,229 -
Net Movement In Funds £1,980 (£331,968) (£329,987) £33,168 £23,259 (£386,415) (£363,155)
Balance Brought Forward at 1st Jan £21,750 £888,329 £910,079 £876,911
Balance carried forward at 31st Dec £23,730 £556,362 £580,092 £910,079 £1,980 (£331,968) (£329,987)

The statement of financial activities, above, shows the PCC had an overall deficit of (£329,987) for 2022. In the Unrestricted (General) Fund a surplus of £1,980 was achieved compared to a deficit of (£21,279) in 2021. The relaxation of the Covid constraints on the congregation and meetings in general have improved the church’s

28[th] February 2023

Draft

Financial Statement 2022

income, however, the macro-economic impacts have caused some challenges for expenditure. The main impact between the two year’s is the start of construction of the NorthReach project.

The funds of the PCC, which are restricted for specific purposes, had a deficit of (331,968). The deficit is due to the start of construction. The project cost of NorthReach was £483k offset by grant and other income of £151k. In the year the PCC wound up the Berwyn Court Trust fund and now has access to the funds for NorthReach without restriction.

Balance Sheet as of 31 December 2022

Fixed Assets
Tangible Fixed Assets
8(a)
Investment Assets
8(b)
Total Fixed Assets
Current Assets
Debtors and Prepayments
9
Short Term Deposits
Cash at Bank
Petty Cash Float
Total Current Assets
Liabilities due within 1 year
Creditors
10
Net Current Assets
Liabilities due after 1 year
Loans for NorthReach
Total Net Assets
Parish Funds
Unrestricted Funds
Restricted Funds
Total Parish Funds		 Unrestricted
Restricted
Total
Total
Unrestricted Restricted
Yr on Yr
Funds
Funds
2022
2021
Funds
Funds
Variance
£1,459
£6,670
£8,129
£12,197
(£730)
(£3,338)
(£4,067)
-
-
-
£34,359
-
(£34,359)
(£34,359)
£1,459
£6,670
£8,129
£46,556
(£730)
(£37,697)
(£38,426)
£6,247
£442
£6,689
£9,065
(£2,376)
-
(£2,376)
-
£529,560
£529,560
£820,998
-
(£291,438)
(£291,438)
£28,013
£46,116
£74,128
£49,734
£7,449
£16,945
£24,394
£67
-
£67
£125
(£58)
-
(£58)
£34,326
£576,118
£610,444
£879,922
£5,015
(£274,493)
(£269,478)
£12,055
£1,426
£13,481
£16,398
(£2,306)
£5,222
£2,917
£22,271
£574,691
£596,962
£910,079
£521
(£313,638)
(£313,117)
-
£25,000
£25,000
-
-
£25,000
£25,000
£23,730
£556,362
£580,092
£910,079
£521
(£288,638)
(£288,117)
-
-
-
£23,730
£23,730
£21,750
£1,980
-
£1,980
£556,362
£556,362
£888,329
-
(£331,968)
(£331,968)
£23,730
£556,362
£580,092
£910,079
£1,980
(£331,968)
(£329,987)

The balance sheet of the PCC shows that it has total assets of £580,092. The decrease of (£329,987) since 31[st] December 2021, reflects the in-year movements in both Unrestricted and Restricted Funds. The Unrestricted Funds saw church activities offset a reduction in the level of donations. The Restricted element is due to further professional fees (mainly project management charges) and build costs with the receipt of grant income and donations offsetting.

The reduction in Investment assets is due to the winding up of the Berwyn Court Fund so that it can be accessed for North Reach. At the year-end there was £46,116 of NorthReach working capital in the current account, an increase of £16,945 year on year.

The restricted funds of the PCC account for £556,362 (96%) of the total value. The restricted funds can only be used in accordance with the wishes of the donors – at the present time nearly all these assets are designated for the NorthReach project. There are small funds for refurbishment and gardening and the remaining Office asset value undepreciated. The General Fund amounts to £23,730. Of this total £7,342 is in Designated Funds for Hall Maintenance, the Audio Visual project, Sunday Lunches and a small amount in the Eco-Chapel fund. The remainder represents cash and fixed assets.

28[th] February 2023

Draft

Financial Statement 2022

Notes to the Financial Statements

Year Ended 31 December 2022

1. Accounting Policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with applicable accounting standards and the SORP 2015 (Financial Reporting Standard for Smaller Entities).

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets and fixed assets held for sale, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible. They do not include the accounts of church groups affiliated to another body or those that are informal gatherings of church members.

1.1 Funds

Restricted funds represent (a) income from trusts or endowments which may be spent only on the restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object, which may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund. The PCC does not normally invest separately for each fund. Where there is no separate investment, interest is not apportioned to individual funds because it is not material to the financial statements.

Unrestricted funds are general funds that can be used for PCC ordinary purposes. Funds designated for a particular purpose by the PCC are also unrestricted.

1.2 Income

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the income to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. All other income is recognised when it is receivable. All income is accounted for gross.

1.3 Expenditure

Grants and donations are accounted for when paid, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

1.4 Fixed assets

Consecrated and beneficed property is excluded from the accounts in accordance with s.96 (2)(a) of the Charities Act 1993.

Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property, listed in the church’s inventory, which can be inspected at any reasonable time. For anything acquired before 2004 there is insufficient cost information available and such assets are not valued in the financial statements

Office equipment is depreciated on a straight-line basis over the expected life of the asset. Individual items of equipment with a purchase price of £2,000 or less are written off when acquired.

28[th] February 2023

Draft

Financial Statement 2022

Investments and fixed assets held for sale are valued at market value at 31 December. The former Curate’s House are valued at market value, subject to regular revaluations to reflect market changes.

2. Income

The table below shows the detail of the income for the financial year, split between the unrestricted and restricted funds. The total income for the previous financial year is also shown, for comparative purposes.

Note
Narrative
2a
Voluntary income
Planned giving
Donations
Tax recoverable
Collections at services
Donations & appeals
Grants
Legacies
2b
Activities for generating funds
Church hall
Fetes and Socials
2c
Investment income
Interest
Curate's House Net Income
Rent - Curates house
2d
Income from church activities
Bookstall
Parish magazine
Miscellaneous
Lunch club
Fees for weddings & funerals
2e
Other Income
Insurance Claims
Total Income		 Unrestricted
Restricted
Total
Total
Unrestricted
Restricted
Total
Funds
Funds
2022
2021
Funds
Funds
£55,421
-
£55,421
£55,074
£348
-
£348
£15,785
-
£15,785
£16,953
(£1,168)
-
(£1,168)
£6,409
-
£6,409
£4,604
£1,806
-
£1,806
£2,918
£19,474
£22,392
£21,234
(£15,293)
£16,451
£1,158
-
£115,500
£115,500
£20,800
(£3,800)
£98,500
£94,700
-
-
-
£20,000
-
(£20,000)
(£20,000)
Year on Year Variance
£80,533
£134,974
£215,507
£138,664
(£18,107)
£94,951
£76,843
£36,397
-
£36,397
£23,463
£12,935
-
£12,935
£8,066
£983
£9,048
£4,502
£3,564
£983
£4,546
£44,463
£983
£45,445
£27,965
£16,498
£983
£17,481
-
£8,709
£8,709
£389
-
£8,319
£8,319
-
-
-
£42,092
(£7,031)
(£35,061)
(£42,092)
-
-
-
£2,265
(£378)
(£1,887)
(£2,265)
-
£8,709
£8,709
£44,747
(£7,409)
(£28,629)
(£36,038)
£102
-
£102
£95
£6
-
£6
£60
-
£60
£108
(£48)
-
(£48)
£1,280
-
£1,280
£136
£1,144
-
£1,144
£2,633
-
£2,633
£1,650
£983
-
£983
£12,709
-
£12,709
£7,436
£5,273
-
£5,273
£16,784
-
£16,784
£9,425
£7,358
-
£7,358
-
£7,020
£7,020
-
-
£7,020
£7,020
-
£7,020
£7,020
-
-
£7,020
£7,020
£141,780
£151,685
£293,465
£220,801
(£1,660)
£74,324
£72,664

The income increased by £72,664 in the year. The most notable changes between 2022 and 2021 have occurred for the following reasons:

Unrestricted Funds:

28[th] February 2023

Draft

Financial Statement 2022

Restricted Funds:

Curate’s House:

3. Expenditure

The table below shows the analysis of the expenditure in the year, split between the Unrestricted and the Restricted funds. The total expenditure for the year was (£435,829) higher than in 2021. The most significant changes between the two years are explained below:

Unrestricted Funds:

Restricted Funds

28[th] February 2023

Draft

Financial Statement 2022

Note
Narrative
3a
Charitable activities
Donations
Appeals
3b
Church activities
Ministry
Parish share
Clergy expenses
Church running costs
Church major repairs
Northreach
Upkeep of services
Organist
Church hall running costs
Bookshop
Fees for weddings and funerals
Miscellaneous
AV Fund
Lunch club
Administration
Bank Charges
3c
Fund raising costs
Socials & NorthReach
Total Expenditure		 Unrestricted
Restricted
Total
Total
Unrestricted
Restricted
Total
Funds
Funds
2022
2021
Funds
Funds
£2,938
-
£2,938
£6,000
£3,062
-
£3,062
-
£3,638
£3,638
£2,666
£2,666
(£3,638)
(£972)
Year on Year Variance
£2,938
£3,638
£6,576
£8,666
£5,729
(£3,638)
£2,091
£77,630
-
£77,630
£73,933
(£3,697)
-
(£3,697)
£675
-
£675
£388
(£287)
-
(£287)
£9,469
-
£9,469
£7,917
(£1,552)
-
(£1,552)
-
-
-
-
-
-
-
-
£476,677
£476,677
£56,805
-
(£419,871)
(£419,871)
£2,084
-
£2,084
£1,525
(£559)
-
(£559)
£20
-
£20
-
(£20)
-
(£20)
£23,597
£3,338
£26,934
£19,371
(£7,563)
-
(£7,563)
£40
-
£40
£79
£39
-
£39
£5,149
-
£5,149
£3,450
(£1,699)
-
(£1,699)
£428
-
£428
£106
(£322)
-
(£322)
£1,766
-
£1,766
-
(£1,766)
-
(£1,766)
£2,894
-
£2,894
£1,750
(£1,144)
-
(£1,144)
£11,165
-
£11,165
£12,164
£999
-
£999
£348
-
£348
£256
(£93)
-
(£93)
£135,265
£480,014
£615,279
£177,743
(£17,665)
(£419,871)
(£437,536)
£1,597
-
£1,597
£1,223
(£374)
-
(£374)
£139,800
£483,652
£623,452
£187,633
(£12,310)
(£423,509)
(£435,819)

4. Grants

Each year the PCC tithes some of its income to charity. For 2022 the charity tithe was paid wholly form the General Fund for the first time in a number of years. The overall tithe was £5,937 made to 6 charities as detailed below.

The funds allocated for 2023 are £3,000 as noted above.

Overseas Missionary Societies
La Vie Campesina
Leprosy Mission
World Vision
Home Missionary Societies
Routes to Roots
Poole Food Bank
Church Urban Fund
Mission Aviation Fellowship
Mission to Seafarers
Poole Missional Communities
Secular Charities
The Woodland Trust
Water Aid
MIND
Dorset Air Ambulance
Dorset Wildlife Trust
Julia's House
Forest Holme
General Fund
Hillbourne Trust		 2022
2021
2020
2019
£938
-
-
-
-
£1,000
£760
£760
-
-
£760
-
£938
£1,000
£1,520
£1,520
£1,000
£1,000
£760
£760
-
£1,000
-
-
-
-
£760
-
-
-
£760
-
£1,000
-
£760
£760
-
-
£760
£760
£2,000
£2,000
£3,800
£3,800
£1,000
-
-
-
£1,000
-
-
-
-
£1,000
£760
£760
-
£1,000
-
-
-
£1,000
-
-
-
-
£760
£760
£1,000
-
£760
-
£3,000
£3,000
£2,280
£2,280
£5,938
£6,000
£7,600
£7,600
£5,938
£3,000
£2,280
£2,280
-
£3,000
£5,320
£5,320

28[th] February 2023

Draft

Financial Statement 2022

DEC - Ukraine Appeal
Julia's House
Langdon House
Royal British Legion (Remembrance Sunday)
Royal British Legion (D-Day)
Children's Society (Christingle)
Leprosy Mission
Christian Aid
Mission to Seafarers
Forest Holme		 2022
2021
2020
2019
£421
-
-
-
-
£30
-
-
-
£5
-
-
-
-
£382
£335
-
-
£137
-
£328
-
£338
£307
-
-
£32
-
-
-
£35
£798
-
-
£82
-
-
-
£47
-
£749
£35
£1,053
£2,301

5. Major repairs in Church

There were no major repairs undertaken in Church in 2022 or 2021. The hall floor was re-sanded and sealed at the beginning of the year at a cost of £4,700 and subsequently has been identified as at end of life.

6. Employee Emoluments

The PCC employs an administrator and a cleaner/caretaker for the hall. Both employees are part-time. During the year it was necessary to recruit a new administrator which was due to a change in circumstance. The total employee emoluments in 2022 were £14,123 which was a reduction of £602 on 2021. These costs will increase in 2023 as the administrator has increased hours due to the increasing capacity needed in this role. The PCC also has costs of £1,000 for the organist which is fully recovered from fees for weddings and funerals.

The HMRC debtor, arising from tax credits paid to the current administrator, was cleared in the year.

7. Examiner’s fee

The financial statements of the PCC have been subject to examination by Mrs Sue Wintle (FMAAT). The Statement of Financial Activities includes fees for the examination amounting to £450.

8. Related party transactions

The following related party disclosures are made:

28[th] February 2023

Draft

Financial Statement 2022

9. Fixed assets for use by the PCC

Freehold Land
Freehold Land
Equipment		 Freehold Land
Freehold Land
Equipment		 Freehold Land
Freehold Land
Equipment		 Freehold Land
Freehold Land
Equipment		 Total Total
& Buildings
& Buildings
General
Restricted		 Restricted
£
£		 £ £
Cost
At 1st Jan £9,277 £66,751 - £76,028
Additions / (Disposals) - - - -
At 31st Dec £9,277 £66,751 - £76,028
Depreciation
At 1st Jan £7,088 £56,743 - £63,831
2022 Change £730 £3,338 - £4,067
At 31st Dec £7,818 £60,081 - £67,899
Net Book Value
As at 1st Jan £2,189 £10,008 - £12,197
As at 31st Dec £1,459 £6,670 - £8,129
ote 9(a) – Tangible Fixed assets
e freehold land and buildings comprise the church hall. The valuation is based on the historic cost of maj
orks undertaken at the hall since 2002. These works are depreciated over the estimated useful economic life
e works. When the works have been fully depreciated, they are written out of the capital value.
e equipment, a projector and screen in the hall, was fully expensed in 2019. The Disabled Toilet (2005) an
orks to the Kitchen (2006) were both fully expensed in 2020. The remaining Fixed Assets relate to the Office
ore (2005) and the Facias & Soffits (2015); both of which will continue to depreciate over the next 2 years.
ote 9(b) Investment assets
vestment assets comprise the PCC’s share of the curate’s house and the proceeds from the sale of Berwyn Cour
Unrestricted Restricted
Total		 Total Unrestricted Restricted Total
Funds Funds
2022		 2021 Funds Funds Yr on Yr
£ £
£		 £ £ £ £
Curate's House - - -
-		 - - -
Berwyn Court - - -
£34,359		 - (£34,359) (£34,359)
Total - - -
£34,359		 - (£34,359) (£34,359)

Note 9(a) – Tangible Fixed assets

The freehold land and buildings comprise the church hall. The valuation is based on the historic cost of major works undertaken at the hall since 2002. These works are depreciated over the estimated useful economic life of the works. When the works have been fully depreciated, they are written out of the capital value.

The equipment, a projector and screen in the hall, was fully expensed in 2019. The Disabled Toilet (2005) and works to the Kitchen (2006) were both fully expensed in 2020. The remaining Fixed Assets relate to the Office & Store (2005) and the Facias & Soffits (2015); both of which will continue to depreciate over the next 2 years.

Note 9(b) Investment assets

Investment assets comprise the PCC’s share of the curate’s house and the proceeds from the sale of Berwyn Court.

The £25,000 gained from the sale of Berwyn Court may only be used for capital projects approved by the Diocese. The PCC has designated the Berwyn Court Fund for the NorthReach project. During the year the Diocese was asked to wind up the trust so that the proceeds could be made available for the North Reach project. This has been completed and the funds have been deposited with the PCC. The final value of the Fund was £34,505.

28[th] February 2023

Draft

Financial Statement 2022

10 Debtors

An analysis of the PCC’s debtors and prepayments at the end of the year is shown below:

Income Tax recoverable
Sunny Days - December Hall Hire
Prepayments - Insurance
Prepayment - BCP Trade Waste
Prepayment - Licences
Prepayment - HMRC
Total		 2022
2021
Unrestricted Restricted
Total
Unrestricted
Restricted
Total
Total
Funds
Funds
Yr on Yr
£
£
£
£
£
£
£
£3,005
£442
£3,447
£4,487
(£1,040)
-
(£1,040)
£2,734
-
£2,734
-
£2,734
-
£2,734
-
-
-
£3,766
(£3,766)
-
(£3,766)
£161
-
£161
£156
£5
-
£5
£346
-
£346
£343
£3
-
£3
-
-
-
£313
(£313)
-
(£313)
£6,247
£442
£6,689
£9,065
(£2,376)
-
(£2,376)

The reasons for the changes in debtors are:

10. Creditors

An analysis of the PCC’s creditors at the end of the year is shown below:

Accrued Utilities
Receipts in advance - Weddings and Funerals
Other - Charity Tithe
Other - North Reach
Other - Diocese Fees
Other - Organist
Other - Audit Fees
Other - Admin Fees
Total		 2022
2021
Unrestricted Restricted
Total
Unrestricted
Restricted
Total
Total
Funds
Funds
Yr on Yr
£
£
£
£
£
£
£
£3,359
-
£3,359
£1,568
£1,791
-
£1,791
£322
-
£322
£491
(£169)
-
(£169)
£3,000
-
£3,000
£6,000
(£3,000)
-
(£3,000)
-
£1,093
£1,093
£6,644
-
(£5,551)
(£5,551)
£3,484
-
£3,484
£288
£3,196
-
£3,196
£920
-
£920
£900
£20
-
£20
£475
-
£475
£450
£25
-
£25
£495
£333
£828
£57
£443
£328
£771
£12,055
£1,426
£13,481
£16,398
£2,306
(£5,222)
(£2,917)

The reasons for the major changes in the creditors at the year-end are:

11. Analysis of net assets by fund

The income and expenditure of each of the PCC’s funds is shown in the table below. This table shows the same information as the Statement of Financial Activities but analysed by Fund rather than by the nature of the income and expenditure.

28[th] February 2023

Draft

Financial Statement 2022

Unrestricted Funds
General Fund
Hall Maintenance Fund
Technology Fund
Eco-Chapel
Sunday Lunches
Total Unrestricted Funds
Restricted Funds
Refurbishment Fund
NorthReach Fund
Office & Store
Garden and Equipment
Charitable Appeals
Total restricted Fund
Total All Funds		 Opening
Income
Expenditure
Transfer
Closing
Balance
&Disposal
Balance
£
£
£
£
£
£4,900
£139,047
£127,559
-
£16,388
£9,603
-
£7,582
-
£2,021
£6,488
£100
£1,766
-
£4,822
£90
-
-
-
£90
£670
£2,633
£2,894
-
£409
£21,750
£141,780
£139,800
-
£23,730
£461
-
-
-
£461
£877,603
£148,047
£476,677
-
£548,973
£10,008
-
£3,338
-
£6,670
£257
-
-
-
£257
-
£3,638
£3,638
-
-
£888,329
£151,685
£483,652
-
£556,362
£910,079
£293,465
£623,452
-
£580,092

12. Analysis of Funds

The table below shows how the funds are held. This is a different way of showing the same information as that detailed in the Balance Sheet. It shows that the monies available to the PCC to fulfil its obligations total £14,929 being the cash, bank and short-term deposits held in the unrestricted funds at the end of the year and this represents a decline of £5,000 on 2021. It is pleasing to note that the General Fund has ended the year in surplus and the future management of the balance here is important, especially as a significant cost in the hall floor will need to be financed in 2023.

This is the second year that the General Fund has been in surplus at the year end. The year ahead is already looks to be harder to balance the demands on the PCC’s resources through higher inflation impacting running costs even before we look at how we should finance the new hall floor.

Unrestricted Funds
General Fund
Hall Maintenance Fund
Technology Fund
Eco-Chapel
Sunday Lunches
Total Unrestricted Funds
Restricted Funds
Refurbishment Fund
NorthReach Fund
Office & Store
Garden and Equipment
Charitable Appeals
Total restricted Fund
Total All Funds		 Fixed
Investments
Debtors
Creditors
Cash &
Total
Assets
Bank
£
£
£
£
£
£
£1,459
-
£6,247
£12,055
£20,737
£16,388
£2,021
£2,021
£4,822
£4,822
£90
£90
£409
£409
£1,459
-
£6,247
£12,055
£28,079
£23,730
£461
£461
£442
£1,093
£549,624
£548,973
£6,670
-
£6,670
£257
£257
£333
£333
-
£6,670
-
£442
£1,426
£550,676
£556,362
£8,129
-
£6,689
£13,481
£578,755
£580,092

28[th] February 2023

Draft

Financial Statement 2022

30" April 2023 Members of the PCC of St John the Baptist Macaulay Road Broadstone BH18 8AR INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Report to the PCC of St John the Baptist Church. on accounts for the year ended 315t December 2022 Respective responsibilities of Trustee5 and examiner The members of the PCC consider that an audit is not required fr)r this year lunder section 144121 of the Charitres Act 2011 Ithe Actll and that an independent examination is needed. It is my responsibility to- Examine the accounts (under section 145 of the Actl- To follow the procedures laid down in the General Direttions given by the Charity Commission lunder section 14515llbl of the Act). and To state whether parhcular matters have come to my attention. Basis of independent examinerfs statement My examination was carried out in accordan￿ with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items 0rdisclosu￿5 the account5, and seeking explanations from you astrustees 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 a5 to whether the accounts p￿ sent a 'true and fair view. and the re￿rt is limited to those matters set out in the statement below. Independent examinerfs siatement In the course of my examination, no matter ha5 come to my attention". l. Which gives me reasonable cause to believe that, in any material respect, the Members of the PCC have not met the requirements to ensure that= Proper accounting records are kept lin accordance with section 41 of the Act); ar)d b. Accounts are prepared which agree with the accountirtrg records and comply WFth the accountir)g requirements of the Art,- 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...Sa......... Date... 301412023..... Sue Wintle FMAAT Accountin8 Technician 27 Bascott Road Bournemouth Dorset BHII 8RJ