## **St Mary Magdalene, South Bersted**
## **Trustees Annual Report for 2021**
## **OUR AIMS AND PURPOSES AS A CHARITY**
The primary objective of St Mary Magdalene’s PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility of co-operating with the incumbent, the Revd Tim Crook, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
Our aim at South Bersted, as stated in our Mission Statement, is, ‘To know Jesus Christ better and make Him better known’ and to make and mature, maturing-making disciples of Jesus Christ. Mindful always of this, our objectives for 2021 were:
1. Developing our understanding and use of the good gifts God has given us
2. Evangelising our Parish and beyond
3. Contributing towards a better society
## **WHAT WE PLANNED TO DO TO ACHIEVE OUR CHARITABLE OBJECTIVES**
When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’. The PCC has complied with the duty to have due regard under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have full regard to House of Bishop’s guidance on safeguarding children and vulnerable adults. The safeguarding policy is accessible from the Church’s website.
For 2021, the following objectives and activities were planned to fulfil our aims:
to provide worship services which are relevant and accessible to all members of our parish community to teach, baptise and nurture new and existing believers
to engage in evangelism and outreach to the parish in various ways
to provide pastoral care for people whether part of South Bersted Church or not
to support Christian mission activities in this country and abroad
## **WHAT WE ACHIEVED AND HOW WE AFFECTED BENEFICIARIES LIVES**
## **ATTENDANCE AT WORSHIP**
The church family welcomes visitors from within as well as outside the parish boundary, especially on our Livestream. It is our great pleasure to welcome anyone from all walks of life to take part in the life of the church. We believe that voluntary attendance to worship the Lord Jesus Christ is a major demonstration of the public benefit of our activities.
The Electoral Roll at the end of 2021 stood at 99, of whom 39 were resident in the parish and 60 were non-resident.
Due to the Covid 19 pandemic indoor church services were suspended for the first half of 2021 whilst the 10.30am ‘Church-in-the Carpark’ met outdoors from Easter Sunday until coming indoors in the early autumn. The church endeavoured to continue providing worship opportunities through on-line live-streamed services on YouTube.
During the summer months from April through to September/October services were held in the car park each week where the Covid-air is clearer and a sail canopy was installed over a purpose-built pagoda when the weather was inclement. Average service numbers, affected by members not ready to return, were 20 at 8.30am and 38 at 10.30am.
Participants were asked to pre-book if they wished to attend to comply with NHS Track and Trace requirements. Services at 10.30am moved into the church building when the weather became colder and followed our Risk Assessment complying with Government guidelines on social distancing and the wearing of face coverings etc. when mandatory.
At the start of the year, weekly YouTube Sunday Traditional and Contemporary services were put together and were often followed by virtual coffee sessions when participants could chat together over ‘Zoom’ which provided an invaluable way of keeping in touch with each other.
Small Groups continued to meet throughout the year, when possible in physical meetings or else on ‘Zoom’, or ‘hybrid’ with a mixture of the two, and again, although not as effective as actual meetings, this online opportunity provided a good way of keeping in touch, as did ‘Zoom Coffee’ times, following the online service/s on Sunday mornings.
We look to encourage the deepening of the faith of all ages, and work hard at ‘contributing to the spiritual and moral education of children’. During this year resources for children have been available on our Church website and childfriendly songs, videos etc. have been included in the online services.
Over the Christmas period a variety of services were held, both inside the church and outside in the car park, including:
- An ‘Operation Christmas Child’ shoebox collection partnering with Samaritan’s Purse
- Carols by Starlight in the Car park with fire-pits
- Comedy and Carols with comedian Paul Kerensa
- Carols by Candlelight
- Crib Services
- Christmas Communion
## **TEACHING, BAPTISING AND NURTURING NEW AND EXISTING BELIEVERS**
Three weddings, one baptism and four Thanksgivings were held in the church during 2021.
Throughout the year the Gospel has been preached faithfully in Sunday sermons, which are also available on the website for those who miss them for any reason. A particular blessing was a series entitled ”94” which taught through the entire gospel of Mark in bite-sized chunks based around a daily vlog of Bible readings, supplemented by commentary, application and prayer. These were recorded by the vicar, sometimes in a location of historical interest in the parish or surroundings and uploaded onto YouTube for each of the 94 days between New Year and Easter Sunday.
All preaching series are followed up in Small Groups, which enable members to dig deeper into the Bible together, to learn more about God’s plan for us, and to encourage one another in our daily walk. The highlight of the year, was a series together in Dane Ortlund’s book ‘Gentle & Lowly’, other series looked at Ephesians, Nehemiah and Heaven.
As a church, we are involved in helping the children of our local Church of England primary school to explore all aspects of faith, and once again our vicar has either gone into the school on a regular basis or provided online assemblies to the school as they requested.
Sadly, this year our annual church weekend at Duncton Village Hall in July had to be cancelled for the second year due to the pandemic. This was much missed by those who have previously enjoyed meeting together to get to know each other on a deeper level, socialise, share meals and dig deeper into the Bible together. It is hoped that this weekend will be able to take place again in coming years.
## **TO ENGAGE IN EVANGELISM AND OUTREACH TO THE PARISH IN VARIOUS WAYS**
As well as regular special services during the year, to which we invite all residents of the parish and beyond, we endeavour to put on various social events to which we can invite friends, family and neighbours. A very successful BBQ with Bouncy Castle in our car-park was well attended on the August Bank Holiday Monday.
Our church continues to be appreciated by our parishioners and others as a space where life events are celebrated with joy and thanksgiving. Funerals are a special time for ‘providing comfort to the bereaved’, and we do all they can to ensure that the service provides that comfort and help.
The church building has in the past been open most Saturday mornings when a community Fairtrade coffee morning is held. The coffee morning has provided somewhere for local people to come and enjoy a coffee, homemade cake, and there are always church members or the vicar there to talk to if someone has a particular need. However, this outreach opportunity had to be suspended for much of the year due to the global pandemic but was able to restart in the autumn.
We hosted the first ever ‘Water into Wine’ comedy show with BBC sitcom writer and stand-up theologian James Cary.
Our Church Hall is available for use by community groups and organisations. The church seeks to ensure that the hall serves the local community, and aims to maintain good relationships with hall users. The caretaker and others work hard to ensure that the hall is clean, safe and fit for purpose.
## **TO PROVIDE PASTORAL CARE FOR PEOPLE WHETHER PART OF SOUTH BERSTED CHURCH OR NOT**
Our church has provided pastoral care to many members who have been ill or housebound during the year. This has involved hospital visiting, taking round meals, sending cards, taking people to hospital, telephoning, praying and many other things, often quietly in the background with no-one knowing. All these activities have taken place within the Covid-19 guidelines current at the time.
We have partnered with the Bognor Regis Food Bank for many years, where our vicar is chair of Trustees.
## **TO SUPPORT CHRISTIAN CHARITIES AT HOME AND ABROAD**
In 2021 we restated our commitment that the first 5% of income should go to Christian Mission giving.
We also support the Samaritan’s Purse Operation Christmas Child Shoebox Appeal, which is a major event in the life of the church.
## **FINANCIAL REVIEW**
## **RESERVES POLICY**
The trustees have considered the level of reserves they wish to retain, appropriate to the charity’s needs. This is based on the charity’s size and level of financial commitments held. The trustees aim to ensure that the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees have not impinged in any way on restricted funds or CCLA investments and will endeavour not to set aside funds unnecessarily.
The trustees undertake an annual Risk Assessment and actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **The PCC has written policies on the following procedures:**
1. Legacies; 2. Investments; 3. Conflict of Interest;
4. Complaints Handling; 5. Risk Management; 6. Committed to Volunteering;
7. Safeguarding
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Parochial Church Council [PCC] is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Parish Councils [Powers] Measure 1956.
During the year the following served as members of the Parochial Church Council.
## _Ex-Officio members_
Incumbent Revd Tim Crook Chairman
## _Deanery Synod Reps_
Mr Dave Shawyer [appointed to PCC May 2021 and to Deanery Synod July 2021, until 2024]
_Elected Members_ Mrs Ann Hammond [appointed April 2019, until 2022] Mr Darren Barber [appointed April 2019, until 2022] Treasurer Mr David Williams [appointed April 2019, until 2022, resigned having moved away 30/09/21] Mrs Donna Tarrant [appointed October 2020, until 2023] Covid Risk Assessor Mrs Carolyn Lacy [appointed May 2021, until 2024] Mrs June Shawyer [appointed May 2021, until 2024]
Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members [the Incumbent, Churchwardens and Deanery Synod representatives] and up to 9 (or 12 if the total Electoral Roll is more than 100) members of the Electoral Roll who are elected at the Annual Parochial Church Meeting [APCM] to serve for 3 years on a staggered basis. The PCC has not passed a resolution to limit those who have served from being re-elected. Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.
## This Trustees’ Annual Report was **approved** by the PCC
and signed on their behalf by The Revd Tim Crook, PCC Chairman
Date 5[th] May 2022
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **PAROCHIAL CHURCH COUNCIL ST MARY MAGDALENE SOUTH BERSTED, BOGNOR REGIS**
## **CHARITY REGISTRATION NUMBER: 1162924**
Page 2 Independent Examiner's Report to the Trustees Page 3 Statement of Receipts and Payments Page 4 Statement of Assets and Liabilities Pages 5 to 8 Notes to the Accounts
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
## **INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS**
Report to the trustees/members of the South Bersted Parochial Church Council on the annual accounts for the year ended 31st December 2021 set out on pages 3 to 8.
## **Respective responsibilities of trustees and examiner**
The trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the Act), and that an independent examination is needed.
## It is my responsibility to:
- examine the accounts (under section 145 of the Act),
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
- · to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation 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 the 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 the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the trustees requirements:
- to keep accounting records in accordance with section s.130 of the Act; and
- to prepare accounts which accord with these accounting records 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.
J Irvinesmith FCIE Date: 13th May 2022 Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
2
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
|Notes
**RECEIPTS :**
Voluntary Receipts
2a
Activities for Generating Funds (Trading)
2b
Charitable Activities
2c
Investment Income
2d
Other Receipts
2e
**TOTAL RECEIPTS**
**PAYMENTS :**
Fundraising Costs (Trading)
3a
Charitable Activities
3b
**TOTAL PAYMENTS**
**NET INCOMING/(OUTGOING) RESOURCES**
Adjusted Cash Balances Brought Forward
as at 1st January 2021
Funds Transfer
5
Agency Funds Transferred
8
**BALANCES CARRIED FORWARD**|Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
51,962
0
51,962
52,747
16,835
0
16,835
9,441
1,414
190
1,604
3,060
0
118
118
115
1,288
0
1,288
2,761
**71,500**
**308**
**71,808**
**68,125**
8,188
0
8,188
10,148
61,157
600
61,757
71,133
**69,344**
**600**
**69,944**
**81,281**
**2,155**
**-292**
**1,864**
**-13,156**
19,841
4,539
24,380
37,536
-104
104
0
0
0
-144
-144
0
**21,892**
**4,207**
**26,100**
**24,380**|
|---|---|
The notes on pages 5 to 8 form part of these accounts. All operations are continuing operations.
3
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER 2021**
|**ASSETS**
**Church Cash Funds:**
Current Account
Restricted Account
After Eights
**TOTAL CASH FUNDS**
**Represented by:**
Unrestricted Funds
Designated Funds
Restricted Funds
**Investment Assets:**
Fletcher Income Shares (bid market value at 31st December)
**Other Monetary Assets:**
Other Recoverable Amounts due
**LIABILITIES**
Independent Examiners Fee
Diocesan Fees (Weddings & Funerals)
HMRC PAYE
Wages and Salaries
Credit Card|**31-Dec**
**31-Dec**
Unrestricted
Restricted
**2021**
**2020**
Fund
Fund
**Total**
**Total**
£
£
**£**
**£**
11,375
0
11,375
8,914
10,518
4,207
14,725
15,322
0
0
0
144
**21,892**
**4,207**
**26,100**
**24,380**
10,512
0
10,512
4,229
11,381
0
11,381
15,611
0
4,207
4,207
4,539
**21,893**
**4,207**
**26,100**
**24,380**
0
4,369
4,369
3,899
166
0
166
0
**166**
**4,369**
**4,535**
**3,899**
720
0
720
720
2,111
0
2,111
0
113
0
113
0
28
0
28
0
302
0
302
42
**3,274**
**0**
**3,274**
**762**|
|---|---|
## **TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS**
Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages 3 to 4.
Approved by the Parochial Church Council on …………………………………………. and
Signed on their behalf by …………………………………………………….. Revd Tim Crook, Chairman
4
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **1. BASIS OF ACCOUNTING**
The accounts have been prepared under the “Receipts and Payments” basis as prescribed by the Charity Commissioners, and they meet the appropriate legal requirements.
|**2. RECEIPTS**
Note
**a) Voluntary Receipts**
Donations and Collections
Gift Aid Tax Recovered
Grants
Loose Offerings
Planned Giving
Planned Giving Non Gift Aid
Special Appeals
**b) Activities for Generating Funds (Trading)**
Weddings & Funerals - PCC Fees
7
Weddings & Funerals - Diocesan Fees
Weddings & Funerals - Provision of Organist
Weddings & Funerals - Provision of Verger
Church Hall Lettings
**c) Charitable Activities**
After Eights
5
Easy Fundraising
Open For Coffee
Designated Funds
5
Other Restricted Funds
5
**d) Investment Income**
Fletcher Dividends Received
5
**e) Other Receipts**
Appeals
Miscellaneous Income
PAYE Contributions from Church Hall
Returnable Deposits
**3. PAYMENTS**
**a) Fundraising Costs (Trading)**
**_Weddings & Funerals_**
Weddings & Funerals - Verger Fees
Weddings & Funerals - Diocesan Fees (2019 Liability)
Weddings & Funerals - Diocesan Fees (2020)
Weddings & Funerals - Provision of Organist
**_Church Hall_**
5
Caretaker
Insurance
Maintenance & Hall Supplies
Utilities
Waste Collection
**_Events and Resources_**
Tickets
Open for Coffee
Hospitality
Teaching Resources|Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
5,258
0
5,258
2,826
7,153
0
7,153
8,373
2,000
0
2,000
0
1,081
0
1,081
1,869
34,539
0
34,539
32,995
396
0
396
596
1,535
0
1,535
6,088
**51,962**
**0**
**51,962**
**52,747**
2,024
0
2,024
1,070
2,111
0
2,111
2,398
250
0
250
120
295
0
295
175
12,155
0
12,155
5,678
**16,835**
**0**
**16,835**
**9,441**
0
0
0
181
145
0
145
98
220
0
220
593
1,049
0
1,049
2,188
0
190
190
0
**1,414**
**190**
**1,604**
**3,060**
0
118
118
115
**0**
**118**
**118**
**112**
300
0
300
515
288
0
288
0
0
0
0
686
700
0
700
100
**1,288**
**0**
**1,288**
**1,301**
35
0
35
0
0
0
0
813
0
0
0
2,021
0
0
0
96
2,256
0
2,256
2,188
2,061
0
2,061
1,992
384
0
384
45
1,040
0
1,040
2,183
816
0
816
810
275
0
275
0
219
0
219
0
460
0
460
0
642
0
642
0
**8,188**
**0**
**8,188**
**10,148**|
|---|---|
5
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **3. PAYMENTS (Continued)**
|**3. PAYMENTS (Continued)**
Note
**b) Charitable Activities**
**_Ministry Costs_**
Locum Clergy Fees
Parish Share
6
**_Church Running Costs_**
Advertising
Services
Vicar's PA
PAYE Paid
Broadband
**_Church Maintenance_**
Office Expenses
Subscriptions
Repairs and Maintenance
Organ Tuning
Utilities
Insurance
General Expenses
**_Music_**
Organist
**_Vicar and Vicarage_**
Council Tax and Utilities
Mission Giving
Grants
Appeals
After Eights
5
Governance
Examination and Accountancy Costs
Miscellaneous
Designated Legacy Spending
All Other Restricted Funds
5|Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
0
0
31,206
0
31,206
37,018
243
0
243
0
1,214
0
1,214
1,340
6,110
0
6,110
5,803
191
0
191
763
637
0
637
802
1,973
0
1,973
2,026
0
0
450
0
450
1,472
254
0
254
241
2,719
0
2,719
3,722
2,520
0
2,520
2,496
13
0
13
74
706
0
706
706
3,223
0
3,223
3,188
790
0
790
5,560
1,200
0
1,200
1,200
300
0
300
0
0
0
0
64
0
0
0
24
720
0
720
480
23
0
23
162
6,666
0
6,666
3,607
0
600
600
385
**61,157**
**600**
**61,757**
**71,133**|
|---|---|
## **4. STAFF COSTS AND PAYMENTS TO TRUSTEES**
The collective PCC members received reimbursement payments for purchases made on behalf of the Church totalling **£732.69** and individual grants totalling **£1,200** . No payments were made to PCC members in the form of salary or wage as employees of the PCC. The collective PCC members made voluntary contributions to Church funds, excluding Gift Aid claimed on their behalf, totalling **£6,877.94** . No material transactions took place between the Church and PCC members or any person connected to them.
6
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST DECEMBER 2021**
|**5. FUNDS**
Note
**GENERAL FUNDS**
**DESIGNATED FUNDS**
CHURCH HALL ACCOUNT
ABC
Book Sales
Candy Floss
Churchyard
Church Sound and Projection
Duncton
Hospitality
Marketing Fund
Mission
Open for Coffee
Teaching Resources
Vicar's PA - Additional Hours
Verger's Fund
OTHER DESIGNATED ACCOUNTS
**TOTAL DESIGNATED**
**TOTAL UNRESTRICTED**
**RESTRICTED FUNDS**
Choir
Fletcher Alms
Flower Fund
Hall Kitchen
Puppets
Sunday School
Vicar's Projects
**RESTRICTED FUND WITH OWN BANK ACCOUNT**
After Eight Group
**TOTAL RESTRICTED**
**GRAND TOTALS**|Balance
Balance
01-Jan
Expend-
31-Dec
2021
Income
iture
Transfers
2021
£
£
£
£
£
**4,229**
**57,526**
**53,910**
**2,666**
**10,512**
1,074
12,409
6,625
6,859
-
0
-
304
304
43
43
151
151
4,495
4,495
1,781
5,541
4,000
240
21
21
78
386
460
4
66
66
2,273
790
804
-
680
-
220
219
1
37
663
642
58
1,342
228
1,114
-
295
35
893
1,153
3,946
894
3,052
**15,612**
**13,973**
**15,434**
**2,770**
**-**
**11,381**
**19,841**
**71,500**
**69,344**
**104**
**-**
**21,892**
69
69
1,818
118
30
1,906
213
190
396
104
111
651
651
14
1
12
1,627
172
1,455
3
3
4,395
308
600
104
4,207
144
144
0
0
**4,539**
**308**
**744**
**104**
**4,207**
**24,380**
**71,808**
**70,088**
**0**
**26,100**|
|---|---|
7
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **6. PARISH SHARE**
For the 2020 year, Arundel & Bognor Deanery amended their requisition method to be a pledge based system. Each Parish is requested to submit their own pledge based on their bespoke affordability. In 2021, South Bersted PCC pledged a figure of **£31,206** which was equal to 42% of the Parish Ministry Costs for the year and during the year were able to pay the full amount of that pledge, leaving no liability to be carried into 2022.
## **7. FEES FROM WEDDINGS & FUNERALS**
_**Activity Overview**_
2018 - 29 funeral services, 3 weddings 2019 - 14 funeral services, 3 weddings 2020 - 13 funeral services, 0 weddings **2021 - 11 funeral services, 2 weddings**
## **8. AGENCY FUNDS**
The After Eights Ladies Group held a small fund in a separate bank account, which was not under the control of the Church but has historically been disclosed as a separate restricted fund for transparency.
During the year ended 31st December 2021, the group relocated to a different church and thus the After Eight funds held of £144 were also transferred to the new location.
8
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **PAROCHIAL CHURCH COUNCIL ST MARY MAGDALENE SOUTH BERSTED, BOGNOR REGIS**
## **CHARITY REGISTRATION NUMBER: 1162924**
Page 2 Independent Examiner's Report to the Trustees Page 3 Statement of Receipts and Payments Page 4 Statement of Assets and Liabilities Pages 5 to 8 Notes to the Accounts
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
## **INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS**
Report to the trustees/members of the South Bersted Parochial Church Council on the annual accounts for the year ended 31st December 2021 set out on pages 3 to 8.
## **Respective responsibilities of trustees and examiner**
The trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the Act), and that an independent examination is needed.
## It is my responsibility to:
- examine the accounts (under section 145 of the Act),
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
- · to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation 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 the 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 the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the trustees requirements:
- to keep accounting records in accordance with section s.130 of the Act; and
- to prepare accounts which accord with these accounting records 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.
J Irvinesmith FCIE Date: 13th May 2022 Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
2
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
|Notes
**RECEIPTS :**
Voluntary Receipts
2a
Activities for Generating Funds (Trading)
2b
Charitable Activities
2c
Investment Income
2d
Other Receipts
2e
**TOTAL RECEIPTS**
**PAYMENTS :**
Fundraising Costs (Trading)
3a
Charitable Activities
3b
**TOTAL PAYMENTS**
**NET INCOMING/(OUTGOING) RESOURCES**
Adjusted Cash Balances Brought Forward
as at 1st January 2021
Funds Transfer
5
Agency Funds Transferred
8
**BALANCES CARRIED FORWARD**|Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
51,962
0
51,962
52,747
16,835
0
16,835
9,441
1,414
190
1,604
3,060
0
118
118
115
1,288
0
1,288
2,761
**71,500**
**308**
**71,808**
**68,125**
8,188
0
8,188
10,148
61,157
600
61,757
71,133
**69,344**
**600**
**69,944**
**81,281**
**2,155**
**-292**
**1,864**
**-13,156**
19,841
4,539
24,380
37,536
-104
104
0
0
0
-144
-144
0
**21,892**
**4,207**
**26,100**
**24,380**|
|---|---|
The notes on pages 5 to 8 form part of these accounts. All operations are continuing operations.
3
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER 2021**
|**ASSETS**
**Church Cash Funds:**
Current Account
Restricted Account
After Eights
**TOTAL CASH FUNDS**
**Represented by:**
Unrestricted Funds
Designated Funds
Restricted Funds
**Investment Assets:**
Fletcher Income Shares (bid market value at 31st December)
**Other Monetary Assets:**
Other Recoverable Amounts due
**LIABILITIES**
Independent Examiners Fee
Diocesan Fees (Weddings & Funerals)
HMRC PAYE
Wages and Salaries
Credit Card|**31-Dec**
**31-Dec**
Unrestricted
Restricted
**2021**
**2020**
Fund
Fund
**Total**
**Total**
£
£
**£**
**£**
11,375
0
11,375
8,914
10,518
4,207
14,725
15,322
0
0
0
144
**21,892**
**4,207**
**26,100**
**24,380**
10,512
0
10,512
4,229
11,381
0
11,381
15,611
0
4,207
4,207
4,539
**21,893**
**4,207**
**26,100**
**24,380**
0
4,369
4,369
3,899
166
0
166
0
**166**
**4,369**
**4,535**
**3,899**
720
0
720
720
2,111
0
2,111
0
113
0
113
0
28
0
28
0
302
0
302
42
**3,274**
**0**
**3,274**
**762**|
|---|---|
## **TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS**
Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages 3 to 4.
Approved by the Parochial Church Council on …………………………………………. and
Signed on their behalf by …………………………………………………….. Revd Tim Crook, Chairman
4
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **1. BASIS OF ACCOUNTING**
The accounts have been prepared under the “Receipts and Payments” basis as prescribed by the Charity Commissioners, and they meet the appropriate legal requirements.
|**2. RECEIPTS**
Note
**a) Voluntary Receipts**
Donations and Collections
Gift Aid Tax Recovered
Grants
Loose Offerings
Planned Giving
Planned Giving Non Gift Aid
Special Appeals
**b) Activities for Generating Funds (Trading)**
Weddings & Funerals - PCC Fees
7
Weddings & Funerals - Diocesan Fees
Weddings & Funerals - Provision of Organist
Weddings & Funerals - Provision of Verger
Church Hall Lettings
**c) Charitable Activities**
After Eights
5
Easy Fundraising
Open For Coffee
Designated Funds
5
Other Restricted Funds
5
**d) Investment Income**
Fletcher Dividends Received
5
**e) Other Receipts**
Appeals
Miscellaneous Income
PAYE Contributions from Church Hall
Returnable Deposits
**3. PAYMENTS**
**a) Fundraising Costs (Trading)**
**_Weddings & Funerals_**
Weddings & Funerals - Verger Fees
Weddings & Funerals - Diocesan Fees (2019 Liability)
Weddings & Funerals - Diocesan Fees (2020)
Weddings & Funerals - Provision of Organist
**_Church Hall_**
5
Caretaker
Insurance
Maintenance & Hall Supplies
Utilities
Waste Collection
**_Events and Resources_**
Tickets
Open for Coffee
Hospitality
Teaching Resources|Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
5,258
0
5,258
2,826
7,153
0
7,153
8,373
2,000
0
2,000
0
1,081
0
1,081
1,869
34,539
0
34,539
32,995
396
0
396
596
1,535
0
1,535
6,088
**51,962**
**0**
**51,962**
**52,747**
2,024
0
2,024
1,070
2,111
0
2,111
2,398
250
0
250
120
295
0
295
175
12,155
0
12,155
5,678
**16,835**
**0**
**16,835**
**9,441**
0
0
0
181
145
0
145
98
220
0
220
593
1,049
0
1,049
2,188
0
190
190
0
**1,414**
**190**
**1,604**
**3,060**
0
118
118
115
**0**
**118**
**118**
**112**
300
0
300
515
288
0
288
0
0
0
0
686
700
0
700
100
**1,288**
**0**
**1,288**
**1,301**
35
0
35
0
0
0
0
813
0
0
0
2,021
0
0
0
96
2,256
0
2,256
2,188
2,061
0
2,061
1,992
384
0
384
45
1,040
0
1,040
2,183
816
0
816
810
275
0
275
0
219
0
219
0
460
0
460
0
642
0
642
0
**8,188**
**0**
**8,188**
**10,148**|
|---|---|
5
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **3. PAYMENTS (Continued)**
|**3. PAYMENTS (Continued)**
Note
**b) Charitable Activities**
**_Ministry Costs_**
Locum Clergy Fees
Parish Share
6
**_Church Running Costs_**
Advertising
Services
Vicar's PA
PAYE Paid
Broadband
**_Church Maintenance_**
Office Expenses
Subscriptions
Repairs and Maintenance
Organ Tuning
Utilities
Insurance
General Expenses
**_Music_**
Organist
**_Vicar and Vicarage_**
Council Tax and Utilities
Mission Giving
Grants
Appeals
After Eights
5
Governance
Examination and Accountancy Costs
Miscellaneous
Designated Legacy Spending
All Other Restricted Funds
5|Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
0
0
31,206
0
31,206
37,018
243
0
243
0
1,214
0
1,214
1,340
6,110
0
6,110
5,803
191
0
191
763
637
0
637
802
1,973
0
1,973
2,026
0
0
450
0
450
1,472
254
0
254
241
2,719
0
2,719
3,722
2,520
0
2,520
2,496
13
0
13
74
706
0
706
706
3,223
0
3,223
3,188
790
0
790
5,560
1,200
0
1,200
1,200
300
0
300
0
0
0
0
64
0
0
0
24
720
0
720
480
23
0
23
162
6,666
0
6,666
3,607
0
600
600
385
**61,157**
**600**
**61,757**
**71,133**|
|---|---|
## **4. STAFF COSTS AND PAYMENTS TO TRUSTEES**
The collective PCC members received reimbursement payments for purchases made on behalf of the Church totalling **£732.69** and individual grants totalling **£1,200** . No payments were made to PCC members in the form of salary or wage as employees of the PCC. The collective PCC members made voluntary contributions to Church funds, excluding Gift Aid claimed on their behalf, totalling **£6,877.94** . No material transactions took place between the Church and PCC members or any person connected to them.
6
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST DECEMBER 2021**
|**5. FUNDS**
Note
**GENERAL FUNDS**
**DESIGNATED FUNDS**
CHURCH HALL ACCOUNT
ABC
Book Sales
Candy Floss
Churchyard
Church Sound and Projection
Duncton
Hospitality
Marketing Fund
Mission
Open for Coffee
Teaching Resources
Vicar's PA - Additional Hours
Verger's Fund
OTHER DESIGNATED ACCOUNTS
**TOTAL DESIGNATED**
**TOTAL UNRESTRICTED**
**RESTRICTED FUNDS**
Choir
Fletcher Alms
Flower Fund
Hall Kitchen
Puppets
Sunday School
Vicar's Projects
**RESTRICTED FUND WITH OWN BANK ACCOUNT**
After Eight Group
**TOTAL RESTRICTED**
**GRAND TOTALS**|Balance
Balance
01-Jan
Expend-
31-Dec
2021
Income
iture
Transfers
2021
£
£
£
£
£
**4,229**
**57,526**
**53,910**
**2,666**
**10,512**
1,074
12,409
6,625
6,859
-
0
-
304
304
43
43
151
151
4,495
4,495
1,781
5,541
4,000
240
21
21
78
386
460
4
66
66
2,273
790
804
-
680
-
220
219
1
37
663
642
58
1,342
228
1,114
-
295
35
893
1,153
3,946
894
3,052
**15,612**
**13,973**
**15,434**
**2,770**
**-**
**11,381**
**19,841**
**71,500**
**69,344**
**104**
**-**
**21,892**
69
69
1,818
118
30
1,906
213
190
396
104
111
651
651
14
1
12
1,627
172
1,455
3
3
4,395
308
600
104
4,207
144
144
0
0
**4,539**
**308**
**744**
**104**
**4,207**
**24,380**
**71,808**
**70,088**
**0**
**26,100**|
|---|---|
7
## **SOUTH BERSTED PAROCHIAL CHURCH COUNCIL**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **6. PARISH SHARE**
For the 2020 year, Arundel & Bognor Deanery amended their requisition method to be a pledge based system. Each Parish is requested to submit their own pledge based on their bespoke affordability. In 2021, South Bersted PCC pledged a figure of **£31,206** which was equal to 42% of the Parish Ministry Costs for the year and during the year were able to pay the full amount of that pledge, leaving no liability to be carried into 2022.
## **7. FEES FROM WEDDINGS & FUNERALS**
_**Activity Overview**_
2018 - 29 funeral services, 3 weddings 2019 - 14 funeral services, 3 weddings 2020 - 13 funeral services, 0 weddings **2021 - 11 funeral services, 2 weddings**
## **8. AGENCY FUNDS**
The After Eights Ladies Group held a small fund in a separate bank account, which was not under the control of the Church but has historically been disclosed as a separate restricted fund for transparency.
During the year ended 31st December 2021, the group relocated to a different church and thus the After Eight funds held of £144 were also transferred to the new location.
8