## Report and Accounts
## for the
Parochial Church Council of St Peter’s Bishopsworth Registered Charity No. 1172266
## y/e
31.12.2022
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
## **Aims and Purposes**
St Peter’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Tim Godden, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The PCC has taken responsibility for the maintenance of the Church Halls.
## **Objectives and Activities**
At St Peter’s we have agreed the following:
- To build a Church that focuses on Christ, cares for each other and serves the community.
- To take seriously our commitment to mission.
- To resource the upkeep of St Peter’s Church as well as the professional ministry in the parish and elsewhere by our contribution to the Diocesan Quota.
- The PCC is also responsible for the oversight of SPARC (St Peter’s Activity and Resource Centre) which operates within the Church Halls.
## **Structure, governance and management**
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity No. 1172266.
The appointment of PCC members is governed by and set out in the Church Representation Rules. At St Peter’s the membership of the PCC consists of the incumbent (our vicar), churchwardens, lay ministers and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC.
The full PCC met six times during the year. Each member of the PCC is given ‘The Engaged PCC member’ at the beginning of the year which sets out the expectations and responsibilities of PCC members.
The PCC has several committees, all but one of which are advisory and are established to meet specific goals.
## **Standing Committee (Leadership Team)**
This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions by the council. At St Peter’s this is known as the leadership team consisting of the vicar, church wardens, lay ministers and other co-opted members, meeting monthly to support the vicar and oversee the strategy of the church.
## **Strategic Finance and Property (formally Fabric and Finance) Committee**
This committee was updated in 2020 with a remit to oversee the church’s finances both income and expenditure with particular reference to the maintenance of the buildings. All recommendations made by this Committee need to be ratified by the PCC. It also oversees all aspects of Health and Safety within the church, church hall and external grounds.
## **SPARC Management Committee**
This committee was established to oversee the St Peter’s Activity and Resource Centre (SPARC). SPARC was set up through funding as an outreach project to serve the local community.
## **Church Halls**
The church halls including the former caretaker’s cottage are owned by a separate Vicar and Churchwardens trust (Registered charity no: 272301) known as "The St Peter’s Bishopsworth Charity" established by a deed in 1976. The PCC maintains the buildings and receives rent from community lettings.
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
## **Public Benefit**
The Trustees have taken account of the Charity Commission’s guidance on Public Benefit where appropriate when exercising their powers and duties, planning and reviewing the aims, objectives and activities of St Peter’s. Throughout this report, St Peter’s has sought to demonstrate the many ways that it delivers benefit to the public – whether they are members of the church, another church or have no church /religious affiliation.
## **Administrative information**
St Peter’s Church is situated on Church Road, Bishopsworth Bristol BS13 8JR. It is part of the Diocese of Bristol within the Church of England. The correspondence address is The Vicarage, 61 Fernsteed Road, Bishopsworth, Bristol BS13 8HE. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006).
It was registered with the Charity Commission in March 2017: Registered charity number 1172266.
PCC members who have served at any time from 1st January 2022 until the date this report was approved are:
Ex officio members:
Team Rector The Reverend Tim Godden (chair)
Lay Ministers Mrs Lesley Hooper Mrs Jenny Neale (Secretary) Mr Mick Sital-Singh (resigned 22[nd] May 2022) Churchwardens Mr Stephen Thomas Mr Martin Webster Deanery Synod Reps Mrs Katie Biden Elected Members Mr Derek Collett Mrs Dinah Eaves Mrs Samantha Parsons Mr Caspian Risden (resigned 22[nd] May 2022) Miss Claire Rowe Mrs Carol Ann Sital-Singh (Treasurer) (resigned 22[nd] May 2022) Ms Victoria Rees Mrs Diane Webster Mr Bill Wood Mr John Stepaniuk (appointed 22[nd] May 2022) Mrs Karen Vicary (appointed 22[nd] May 2022) Mr Malcolm Vicary (Treasurer) (appointed 22[nd] May 2022)
## **Bankers**
Lloyds Bank Knowle Branch 284 Wells Rd Bristol BS4 2PY
## **Independent Examiner**
Joshua Kingston BSc ACA Burton Sweet Ltd. The Clock Tower, Old Weston Rd Flax Bourton Bristol BS48 1UR
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
## **Achievements and Performance**
## **Worship**
In writing the reports on worship for the previous two Annual Reports it was obvious the degree to which the pandemic had impacted every area of our Church life during 2020 and 2021. Although some legal restrictions were still in place at the beginning of 2022 they were gone by February, and the year can be seen as much more of a `normal` year compared to the previous two. Of course `normal` did not mean simply a return to pre-pandemic 2019 normality. The experience of two years of pandemic inevitably affected all of us both personally and corporately as a Church. New patterns of behaviour and habits were formed and the disruption of Church life in 2020 and 2021 meant that for some attendance has become less regular or indeed not at all. Whilst this has resulted in a decreased attendance on Sundays a new congregation, a `fresh expression` of Church, has continued to flourish.
We started Messy Church in the closing months of 2021 and so last year was our first full year. It is held monthly on a Saturday and the informal craft-based approach with a meal afterwards seems to have struck a positive chord with the community. It has been extremely successful with often 100 in attendance, 75 of whom are regular most months.
The success of a monthly Messy Church alongside the decreasing weekly attendance on Sundays perhaps reveals something about the shifting nature of Church life. This is also reflected in the Church of England`s annual `Statistics for Mission`. As well as asking what a Church`s average Sunday attendance is, it also now asks what it considers the size of its `worshipping community` to be including not only those who may only attend Sunday worship monthly but equally significantly those who attend a `fresh expression` of Church like our Messy Church. For us at least at St Peter`s there is now a huge difference between our figures of average Sunday attendance which is 50 (indeed this is only held up by attendance at our monthly Café Church Service as attendance is lower than this at other Services) and the figure of our `worshipping community` which is over 150. Many might be surprised by that figure but when you add the 75 or so who are the worshipping community across the month on a Sunday (although many of course do not come every week) to the 75 who regularly come to Messy Church then that is the figure that is produced.
All of this seems to point towards two increasing trends which perhaps go hand in hand. One is the desire and need for a variety of forms of worship whether that be on a Sunday or at another time during the week. The `one size should fit all` approach of a `standard` Sunday morning Service doesn`t work for everyone in the way it perhaps once did. The other trend which may be connected to the first, is the issue of frequency of attendance. If you go back a generation, or perhaps two, regularity was seen in terms of attendance at both Sunday morning and evening worship. With the general demise of Sunday evening Services it then simply became Sunday mornings. Now regular attendance is defined officially as monthly. It is not surprising in the light of these trends that average weekly Sunday attendance has fallen. However as our `worshipping community` figure shows it is not the full story. We continue to engage with a large number of people in one worship form or another across the month even if everyone is not in the building at the same time each week!
In closing I would particularly like to thank those who have worked incredibly hard to make our Services happen – Lesley and Jenny, our Licensed Lay Ministers who have led Services and preached, the Church music group and the A/V team, led by Sam, for their technological expertise.
## **Prayer**
During the last twelve months we have been able to return to church life without the restrictions required due to COVID-19.
Our weekly Prayer List continues to be emailed on Sunday afternoons to the Leadership Team, Pastoral Group and Home Group leaders. We all continue in prayer support for those on the list and their families. The information provided includes any changes and updates. Alison continues to put this together on behalf of our church family, and we are grateful for her continued commitment to it.
The continued monthly Church Prayer Diary produced by Jenny continues to be a helpful source of wide-ranging daily prayer suggestions which are stimulating and thought provoking, helping to increase and deepen our personal prayer life. At the beginning of each month the list is emailed to everyone in the congregation and is also uploaded in weekly episodes to the Weekly News Sheet on our church website.
Our fortnightly Home Group meetings always include a time of prayer for each other, and for other prayer requests.
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
Our Monthly Church Prayer Meeting has been re-introduced during this time. We have increased the number of people willing to take a turn in leading it, and the variety of topic and pattern of prayer they bring is stimulating and encouraging. The meeting is held from 12.00-12.30pm after the morning service every second Sunday.
During every service of Worship different members lead our congregation in our Intercessions.
Early next year we are going to re-introduce Prayer Ministry during the monthly Communion Service. This is for anyone who after receiving Communion, would like to come to the back of the church to receive prayer for any reason from the ministry team.
Jesus said, ‘For where two or three gather together because they are mine, I am there among them.’ Matthew 18:20.
## **Pastoral Care**
St Peter’s is a church which cares for each of its members at different levels. Relationships are at the heart of our church family as we work and worship together. We love one another because God first loved us and we are called to reflect that love by caring for one another.
Pastoral care is mainly carried out by four Pastoral Groups which provide informal support to each member. They have a designated coordinator and are based around four housegroups which meet regularly. For example, this is the report of one typical Pastoral Group:
_It’s been a quieter year after Covid! Sadly we’ve lost a few members, a few have moved house and some have gone to glory! Most have returned to church, those who haven’t, we keep in contact by phone occasionally but not as often as we did during the pandemic. Some have regular contact with the home group and others keep in regular touch with each other by phone or at the Tuesday coffee morning._
Pastoral Group members have a particular responsibility towards other members of the group as we share God’s love, grow and mature in faith together, and offer encouragement and friendship to one another. We are then able to provide social, spiritual, emotional and practical support to each person. This can involve maintaining regular contact by phone calls, emails, visits or informal conversation. Any unusual absence is followed up.
There is an inevitable overlap with the general prayer life of the church and having good safeguarding policies put in place.
Pastoral care is often spontaneous arising from particular needs and situations.
St Peter’s aims to offer a safe and welcoming space for all. It is important that newer members of the church and those not in groups are not overlooked.
## **Outreach**
It has been a huge blessing that in 2022 we’ve been able to actualize many of the outreach mission aims that we’ve held since early 2020 and to see the St Peter’s ‘campus’ thrive and flourish. We have run several new initiatives including the long-awaited Easter Experience trail, a Christmas movie week and a Christmas toy appeal. What has continued to become incredibly clear is that through our mission outreach we have many children leading their parents/carers to Church.
## Easter Experience
In the last week of the school spring term all 460 pupils from our local Primary school, St Peter’s CofE, came to ‘Experience Easter’ through a life-size recreation of the scenes of Holy Week. Our Coffee Pot toddler group families, Ark softplay families, as well as the wider BS13 community were also invited to ‘experience Easter’ in this very creative and interactive way over three days in the Easter holidays. The impact on the pupils and staff was significant and the experience is still spoken about and remembered fondly a year later. We were able to hold a Messy Church and Café Church Service in the Easter Experience and it was remarked to have ‘brought to life’ the events of Holy Week for the congregation. A huge expression of gratitude to all those who helped make this possible and to all those who took part in the trail itself. It was particularly encouraging to see some school children choose to
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
return to Church during the Easter holidays to lead their parents/carers around the trail they had done the previous week with their classmates. The questions and reflections that the young people made were remarkable.
## Coffee Pot
Coffee Pot has continued to grow and thrive throughout 2022. We have continued to operate in the two-group format in which the ‘Dicky Birds’ and ‘Spiders’ groups attend on alternate Wednesdays which has been well received by parents/carers. It has been a joy to see many of the children make huge progress in their communication skills and relationship building as we have experienced a year of near normality post 2021/2022 social restrictions. Toast was reintroduced after Easter and both groups came together for a park trip in July and for a Christmas party in December. We continue to see an ever-increasing number of Coffee Pot families engaging with other parts of the St Peter’s ‘campus’ including Messy Church and The Ark soft play in significant numbers, and Café Church and many of the Christmas Services in slightly smaller numbers. We are very thankful to Sandra and the whole Coffee Pot team for their hard work providing this very valued group for our local community.
## St Peter’s CofE Primary School
2022 was a year of normality for St Peter’s CofE Primary School which wasn’t impacted by any lockdowns or restrictions. We have been in school weekly to lead Collective Worship with a particular focus on exploring awe and wonder in the Bible. It has been wonderful to also support the RE Lead in her leadership of the Reflection Leaders (children from each year group with a particular responsibility for leading Class Collective Worship). We have held many special services for the school in the Church including Harvest Services, Christingle Services and Carol Services. As part of our St Peter’s Day celebrations we also held a whole school competition to design a Church banner which reflects what the children have learnt this year about St Peter.
The Easter Experience was a real highlight of the year for the School. Every child from the school from age 3-11 came and explored the Easter story. Last year’s Easter in a Box: the Movie was the perfect lead in as the pupils and staff who did this last year and explored props from the Easter ‘movie’ were then able to experience the ‘film sets’ they had imagined in 2021, now in front of them life-sized in 2022!
The Church School Partnership Group continues to run three times a year to discuss the ongoing partnership and upcoming Church and School events. In 2022 we were thrilled to be awarded the Church School Partnership Award by the Diocese of Bristol. This recognised and celebrated the fantastic partnership between Church and School and is testament to everyone from both the School and Church who continue to make this partnership so meaningful. Two of the new mission initiatives that came out of these Church School Partnership Group meetings were the Christmas Movie Week and the Christmas Toy Appeal, primarily as responses to the Cost of Living Crisis. A total of 225 people came along to watch a Christmas film in Church during the Christmas holidays, this was a free event where we provided a warm space, movie and snacks for families. For the toy appeal we bought high quality Christmas gifts for 27 children whose families were in need. The Partnership Group has also agreed Church School prayer meetings will take place three times a year. In September we met with two members of staff to pray and plan for the upcoming Church School prayer meetings, which will be all-age for school families and the congregation. We really look forward to seeing these prayer meetings take place in 2023 and the opportunity for prayer and spiritual development that they will provide for many.
School Year Group visits have run very successfully throughout 2022 with each year group from the school spending a morning in Church to explore a key event in the life of the apostle Peter as well as having the opportunity to engage with some high-quality prayer spaces on the School value of the term. The response to the personal invitations to Café Church has been very positive and whilst still variable from month to month at its highest we have had 25 children at a Café Church service. As well as displaying the pupils’ artwork we also produce a video of their responses to some key questions about the St Peter’s passage they have learnt about. This forms a really meaningful part of the service and members of the congregation genuinely learn and develop in their own spirituality from hearing the thoughts and reflections of the children.
This year we have had a really close relationship with Bristol Schools Connection and were asked to speak about our connection with our school at an event held at St Mary Redcliffe School held in November.
## SPARC
Within SPARC we have introduced Messy SPARC on Mondays and Thursdays. This involves running a free craft activity during two of the soft play sessions as well as providing opportunities to chat to parents/carers and advertise our Messy Church and other events to families.
The CAP Debt Centre Manager for South Bristol came to speak with our congregation about the role of being a CAP befriender at our March Café Church. Two members of our congregation felt called to this role and one is already actively involved in supporting clients. We also facilitated a meeting with the Debt Centre Manager and Family Support Worker at the School to see how we can best signpost the free debt counselling to families who may benefit from it. We continue to promote the work of CAP online and in person in SPARC.
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
Our Tuesday Coffee Morning group has continued to meet weekly and we enjoyed putting on a Jubilee Cream Tea for them in May. This was a really wonderful opportunity for the older members of the congregation and local BS13 community to meet together and share their memories of the Coronation in 1952. We look forward to exploring more opportunities to provide these sorts of events next year.
## Messy Church
What a year of growth it has been for Messy Church. There are now over 250 people on the Messy Church register and there is a large group of these families who come every month and then also a large number who attend every 2-3 months. Most months we still have a couple of new families joining. We have continued to operate a booking system to ensure that we can provide enough craft materials and food. Most months all 100 places are booked well in advance. This year we have explored themes of God’s Love for us, Lent, Easter, Pentecost, Christmas, Jesus’ “I AM” sayings including the True Vine, Good Shepherd and Light of the World. Messy Church families include many families who were already connected to our Church in some way, whether through the Sparclers Sunday School, Coffee Pot toddler group, The Ark soft play or St Peter’s CofE Primary School. The impact Messy Church is having was perhaps most noticeable over the Christmas period when many of these families attended Christmas Services for the first time. We look forward to engaging with national Messy Church training in 2023 about how we can best offer Messy Church discipleship.
## Looking ahead
In terms of moving into 2023 areas for development are to:
- Find out the needs of our community in the new landscape post pandemic
- Seek opportunities to develop adult discipleship within our Messy Church congregation
- Explore the possibility of running a Christmas Experience
- Expand our Sunday School provision to allow us to separate children into age groups
- Expand our outreach provision for the older members of our community
- Run all-age Church School prayer meetings for School families and the congregation jointly
## **SPARC project (Ark Softplay)**
The Ark has now been open for 5 years. In this time we have seen a lot of changes and we have changed the way we offer softplay to families, for example limited numbers and booked sessions.
After a couple of challenging years for The Ark, 2022 was very busy. We continued to build on the relationships we have with our regular customers and welcomed a lot of new families through the doors. Some of the things we have done are outlined below:
- We had a strong start to the year then this settled into a more stable and regular income each month. There was a slight drop in July.
- We have taken down all the COVID measures but continued to run sessions and limit the number of customers. We feel this gives our families a better experience.
- We did summer passes for the 6-week holidays to allow families to budget their sessions and help give us a regular income.
- We held our 5th birthday party on the 10th of September.
- We employ 6 people from the local area allowing them to help support their families.
- We have introduced staff meetings to encourage the team to take ownership of the day-to-day running of The Ark.
- Party bookings are still high and continue to be a great source of revenue.
- The school continues to visit on a regular basis either as small groups or classes.
- Katie has introduced Messy Sparc which runs twice a week and offers families a craft activity and an introduction to Messy Church.
Our biggest challenge looking forward is the VAT threshold. We are getting near the current VAT threshold and need to decide how to go forward. Please pray that we can find a solution that works for the church and the ark.
## **Property**
With the blessing of a further £22,000 from a legacy we have been able to undertake and complete the following projects: 1. Interior decoration of the church.
2. Interior decoration of the Ark.
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
3. Painting one exterior wall of the Ark.
4. Repair and cleaning of the church windows.
5. Church LED lighting upgrade.
6. Payment of the retentions on three 2021 projects.
We have funds allocated for the following projects during 2023.
1. Repairs to the church bell
2. Repairs to the footpath between the south side of the church and Fernsteed road.
3. Re-leading of the round window to the west gable end.
4. Re-pointing of the internal cracks at the upper west gable.
## **Safeguarding**
There have been no reportable safeguarding concerns during 2022.
In January the Safeguarding Policy was updated and along with the policies on Domestic Abuse and Lone Working is available on the Parish Website via the Safeguarding link on the front page.
A Safeguarding focused service took place in January during which PCC members who had undertaken Leadership training shared their learning, insight, thoughts and advice with the whole church community. The congregation also worked through case studies to augment their awareness of safeguarding concerns.
As a church we remain engaged with The CofE Diocesan Dashboard, which allows the Diocese to track our commitment and improvements to embed Safeguarding within our community and offers advice and guidance on the steps to take. Our commitment to work with and completion of this tool in turn enables the Diocese to best focus its safeguarding training and support.
The PCC have continued to work towards completing the safeguarding training required which includes a stand-alone session for domestic abuse awareness.
DBS checks are required every 3 years rather than the previous 5 year update and the majority of the certificates have been updated, viewed and reported.
We are supported by the Diocesan Safeguarding Team (Training, support & guidance, sharing and investigation of concerns) and Thirtyone:Eight for our DBS checking service (an independent Christian charity which helps organisations protect vulnerable people from abuse).
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
## **Financial Review**
Total receipts on unrestricted funds were £181,690 (2021: £271,620) of which £74,795 (2021: £250,117) was unrestricted voluntary donations, £11,332 (2021: £6,278) from lettings and a further £8,384 (2021: £10,272) was from Gift Aid. Legacies totalling £22,577 were received during the year (2021: £160,529).
The SPARC Softplay project was able to open for the whole year, and income rose accordingly. Takings for the year were £79,190 (2021: £36,300), donations of £2,037 (2021: £1,195) were also received. Total expenditure for the year was £101,297 (2021: £66,640), some of which was funded by the designated Church Missions fund.
Total income, including tax recovered fell by 49% (2021: increased by 24%) to £184,828 (2021: £363,481) compared with last year. This is mainly due to the large legacy and grants received last year.
£216,779 (2021: £291,864) was spent from unrestricted funds to provide the Christian ministry from St Peter’s Church, including £25K (2021: £195K) for major repairs to the buildings. The church increased its contribution to the diocesan parish share by 2%; (2021: no change) and contributes towards the stipends and housing for the rector, in addition to other support from the diocese.
The net result for the year after transfers was a deficit of £35,431 (2021: deficit of £37,730) on unrestricted funds including the designated funds.
The balance carried forward on 31st December 2022 on the General Fund fell by 26% to £45,286 (2021: £61,983).
## **Reserves Policy**
It is PCC policy to endeavour to maintain a balance on unrestricted free reserves which equates to at least three months’ unrestricted payments. This is equivalent to £30,000. It is held to smooth out fluctuations in cash flow and to meet emergencies. Generous legacies have enabled an increase in these reserves, but the PCC envision these being required to fund the ongoing building repairs and results of the cost-of-living crisis as evidenced by the reduction in income over the current year.
_At the year end the unrestricted free reserves stood at £45,286._
_Designated Funds are held for future property repairs and new outreach initiatives._
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
## **Statement of trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable la w and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for t hat period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud an d other irregularities.
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Approved by the Parochial Church council on ……………………………………….. and signed on its behalf by:
Reverend Timothy Godden (PCC Chair) Malcolm Vicary (Treasurer)
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31.12.2022
## **Independent examiner’s report to the trustees of PCC St Peter's Bishopsworth**
I report to the trustees on my examination of the accounts of PCC St Peter's Bishopsworth (the Charity) for the year ended 31st December 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out
my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Joshua Kingston, BSc ACA Burton Sweet Ltd. The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
Date……………………………….
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **Statement of Financial Activities**
**----- Start of picture text -----**
Unrestricted Restricted Total Prior year
Note funds funds funds total funds
2022 2021
Income and endowments from:
Donations and legacies 2 74,795 1,131 75,926 305,087
Income from charitable activities 2 92,548 2,007 94,555 44,602
Other trading activities 2 - - - 259
Investments 2 14,347 - 14,347 13,533
Total income 181,690 3,138 184,828 363,481
Expenditure on:
Expenditure on charitable activities 2 216,779 8,389 225,168 396,169
Total expenditure 216,779 8,389 225,168 396,169
(Losses)/Gains on investment assets 6 (342) (1,098) (1,440) 1,540
Net income / (expenditure) resources before transfer (35,431) (6,349) (41,780) (31,148)
Transfers:
Gross transfers between funds - in 7 22,000 289 22,289 180,849
Gross transfers between funds - out (22,000) (289) (22,289) (180,849)
Net movement in funds (35,431) (6,349) (41,780) (31,148)
Total funds brought forward 7 130,375 44,447 174,822 205,970
Total funds carried forward 7 94,944 38,098 133,042 174,822
**----- End of picture text -----**
Comparative fund movements are shown in note 8
The charity has no recognised gains or losses other than the results for the period as set out above
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **Balance Sheet**
**----- Start of picture text -----**
Note
2022 2021
Fixed assets
Investments 6 10,741 12,181
10,741 12,181
Current assets
Debtors 3 11,173 11,944
Cash At Bank And In Hand 3 118,873 153,598
130,046 165,542
Liabilities
Creditors: Amounts Falling Due In One Year 3 (7,745) (2,901)
(7,745) (2,901)
Net current assets less current liabilities 122,301 162,641
Total assets less current liabilities 133,042 174,822
Total net assets 133,042 174,822
Represented by
Unrestricted Funds
General 4 45,286 61,983
45,286 61,983
Designated Funds
Church Mission 4 34,640 54,937
Property & Fabric 15,018 13,455
49,658 68,392
Restricted Funds
Henry Smith (Outreach) 4 496 2,172
Heritage - 13,359
Property & Fabric 13,621 -
Lupeni Link 5,941 5,333
Missions 549 1,155
SPARC - 4,814
Harver 7,702 8,800
Children & Young People 2,013 798
Petros 2,209 2,449
Churchyard 5,567 5,567
38,098 44,447
Funds of the church 4 133,042 174,822
**----- End of picture text -----**
Approved by The Parochial Church Council on ….......................................... and signed on its behalf by:
…................................................ Reverend Timothy Godden (PCC Chair)
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **1. Accounting policies**
The financial statements have been prepared in accordance with the historical cost convention (except for investments which have been included at fair value and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The PCC is a public benefit entity within the meaning of FRS102.
## **Income**
Income from donations is included in income when these are receivable, except as follows:
I. When donors specify that donations given to the Charity must be used in future accounting periods, the income is deferred until those periods;
II. When donors impose conditions which have to be fulfilled before the Charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.
Legacies are included on a receivable basis where the Charity is entitled to the income, it can be measured reliably and receipt is probable. Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but is treated as a contingent asset and disclosed if material.
Investment income is included on a receivable basis.
## **Expenditure**
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.
## **ASSETS**
Consecrated and benefice property
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
## **Moveable church furnishings**
These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **Tangible fixed assets for use by charity**
These are capitalised if they can be used for more than one year and cost at least £1,000. They are valued at cost or else, for gifts- inkind, at a reasonable estimate of their open market value on receipt.
Depreciation is calculated to write off the capitalized cost of fixed assets less their currently anticipated residual fair value over their estim useful lives as follows:
Land Nil Fixtures & Fittings 20 years Computers 3 years
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial.
An impairment review is carried out at each year-end and any resultant loss identified included in expenditure for the year.
## **Investments**
Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC’s best estimate of market value.
## **Short term deposits**
These are the cash held on deposit either with the CCLA or at the bank.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Cash**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Creditors**
A creditor and provision are recognised when there is a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation.
## **FUNDS**
## **Unrestricted Funds**
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.
## **Restricted Funds**
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **2. Analysis of income and expenditure**
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General Designated Restricted Total
Funds Funds Funds 2022 2021
Income and endowments
Donations and legacies
Regular Donations 35,516 - 905 36,421 50,070
Loose plate collections 3,124 - - 3,124 931
Other gifts 94 - - 94 50
Tax recoverable on Gift Aid 8,384 - 226 8,610 11,078
Legacies 22,577 - - 22,577 160,529
CJRS Grant - - - - 17,849
Non-recurring one-off grants 217 4,883 - 5,100 64,580
Total 69,912 4,883 1,131 75,926 305,087
Income from charitable activities
Fees for weddings and funerals 2,026 - - 2,026 1,433
SPARC income 79,190 - - 79,190 36,300
Coffee Pot - - 2,007 2,007 591
Church hall lettings 11,332 - - 11,332 6,278
Total 92,548 - 2,007 94,555 44,602
Other trading activities
Rummage sales etc - - - - 259
Total - - - - 259
Investments
Dividends 320 - - 320 309
Interest (Bank & other) 57 - - 57 24
Rent from lands or buildings 13,970 - - 13,970 13,200
Total 14,347 - - 14,347 13,533
Income Total 176,807 4,883 3,138 184,828 363,481
General Designated Restricted Total
Funds Funds Funds 2022 2021
Expenditure on charitable activities
Mission & Outreach 2,509 1,855 1,859 6,223 31,703
Parish Share 45,531 - - 45,531 44,510
SPARC Staff Costs 62,766 18,442 1,676 82,884 77,556
SPARC Costs 13,599 - 4,814 18,413 8,667
Vicars Expenses 693 - - 693 848
Administration 2,061 - 40 2,101 2,791
Church Running Costs 23,709 - - 23,709 6,650
Halls Running Costs 18,722 - - 18,722 9,994
Cottage running costs 252 - - 252 647
Major repairs - 25,320 - 25,320 211,603
Independent Examiner's fees 1,320 - - 1,320 1,200
Total 171,162 45,617 8,389 225,168 396,169
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Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **3. Statement of Assets and Liabilities**
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2022 2021
Investments
Diocese of Bristol - General Fund 2,562 2,904
CCLA (CBF) deposit account 8,179 9,277
Total 10,741 12,181
Cash at Bank and in hand
Lloyds current account 8,504 19,174
Lloyds Business 2 104,040 117,571
Petty Cash - Coffee Pot 319 82
PayPal Account 33 33
CafCash Account - 7,647
CafCash Account 2 - 2,398
Santander - 1,344
Lloyds - Lupeni 5,877 5,249
Cash in hand - SPARC float 100 100
Total for Cash at bank and in hand 118,873 153,598
Debtors
Debtors 8,610 11,082
Accounts receivable 2,563 862
Total 11,173 11,944
Creditors:Amounts falling due in one year
Creditors (1,320) (1,200)
PAYE & NI Due (476) (490)
Agency collections (433) (262)
Accounts Payable (5,516) (949)
Liability (7,745) (2,901)
Grand Total 133,042 174,822
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Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **4. Summary of Assets and Liabilities**
## **As At 31/12/2022**
|**Investments**
**Cash at bank and in hand**
**Debtors**
**Liabilites**|**General**
**Designated**
**Restricted**
**2022**
**Funds**
**Funds**
**Funds**
**Total**
2,562
-
8,179
10,741
39,069
50,506
29,298
118,873
10,947
-
226
11,173
(7,292)
(848)
395
(7,745)
45,286
49,658
38,098
133,042|
|---|---|
## **As At 31/12/2021**
|**Investments**
**Cash at bank and in hand**
**Debtors**
**Liabilites**|**General**
**Designated**
**Restricted**
**2021**
**Funds**
**Funds**
**Funds**
**Total**
2,904
-
9,277
12,181
49,593
68,437
35,568
153,598
11,138
-
806
11,944
(1,652)
(45)
(1,204)
(2,901)
61,983
68,392
44,447
174,822|
|---|---|
## **5. Staff Costs**
|Wages and Salaries
Pension costs
Average number of employees|**2022**
**2021**
81,153
76,105
1,652
1,401
82,805
77,506
7
7|
|---|---|
During 2022 The PCC employed a full-time manager, part time deputy manager, kitchen assistant and 3 counter assistants for the SPARC softplay project.
In addition the PCC employed an outreach co-ordinator funded by the **Henry Smith Charity** .
## **Trustee expenses, donations and remuneration**
Under the Parochial Church Councils (Powers) Measure 1956 and Charities Act 2011 two trustees were employed.
Claire Rowe was employed as the Soft Play manager with a salary of £22,932 (£22,581;2021); pension £717 (£677;2021).
Katie Biden was employed as the Outreach Coordinator with a salary of £18,970 (£19,520; 2021); pension £593 (£585; 2021).
No further trustee expenses or remuneration was paid (2021; nil).
Donations received from trustees and close family members during the year totalled £15,645 (2021, £18,120).
There were no further related-party transactions.
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **6. Investments**
|Market value brought forward
Gains/(losses) in the year
**Market Value carried forward**
Historical cost|**2022**
**2021**
12,181 10,641
(1,440)
1,540
**10,741 12,181**
462 462|
|---|---|
## **7. Fund movement by type**
|**Unrestricted**
General Fund
**Subtotal**
Designated
Property & Fabric
Church Mission
**Subtotal**
**Restricted**
Henry Smith (Outreach)
Property & Fabric
Lupeni Link
Missions
SPARC
Harver
Children & Young People
Petros
Churchyard
**Subtotal**
**Totals**|**b/f**
**Gains/**
**c/f**
**01/01/2022**
**Income**
**Expenditure**
**Transfers**
**(losses)**
**31/12/2022**
61,983
176,807
(171,162)
(22,000)
(342)
45,286
61,983
176,807
(171,162)
(22,000)
(342)
45,286
13,455
4,883
(25,320)
22,000
-
15,018
54,937
-
(20,297)
-
-
34,640
68,392
4,883
(45,617)
22,000
-
49,658
2,172
-
(1,676)
-
-
496
13,359
262
-
-
-
13,621
5,333
319
-
289
-
5,941
1,155
550
(867)
(289)
-
549
4,814
-
(4,814)
-
-
-
8,800
-
-
-
(1,098)
7,702
798
2,007
(792)
-
-
2,013
2,449
-
(240)
-
-
2,209
5,567
-
-
-
-
5,567
44,447
3,138
(8,389)
-
(1,098)
38,098
174,822
184,828
(225,168)
-
(1,440)
133,042|
|---|---|
## **Funds**
£22,000 was transferred from the General Fund to the designated Fabric and property Fund to fund the repairs undertaken during the year, and £289 was transferred between the Lupeni and missions funds to cover the support funds sent to Lupeni church.
## **Designated**
The **Property and Fabric Fund** has been set aside to contribute to the major repairs of the church.
The **Church Mission Fund** has been set aside for new outreach initiatives such as Messy Church and The Easter Experience. The PCC has also agreed to fund the salary of the Church Outreach coordinator for 2022 and 2023 from the Church Mission Fund.
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **Restricted**
The **Henry Smith Fund** represents money given from the Henry Smith Charity to fund the salary of a church outreach coordinator **.**
The **Heritage Fund** was established from a specific appeal known as the Heritage Project to raise funds for urgent repairs to the church, particularly the south wall. This specific work was completed in the year and residual funds were transferred to Fabric account for further repairs as specified in the original appeal.
The **Lupeni Link Fund** receives donations for the Lupeni Church in Romania **.**
The **Missions Fund** receives donations specifically allocated to mission. This is distributed after agreement at the year end **.**
The **Harver Fund** was established from a gift given for music in the church **.**
The **Churchyard Fund** was established from a legacy given for upkeep of the churchyard **.**
The **Petros Fund** was established as a fund for needs in the parish.
The **Children and Young People Fund** is established for children and young people’s work.
The **SPARC Fund** was established to set up and run the SPARC project. Grant funding was received to set up this project.
## **7. Fund movement by type (Prior Year)**
|**Unrestricted**
General Fund
**Subtotal**
Designated
Property &Fabric
Church Mission
**Subtotal**
Restricted
Henry Smith (Outreach)
Heritage
Property & Fabric
Lupeni Link
Missions
SPARC
Harver
Children & Young People
Petros
Churchyard
**Subtotal**
**Totals**|**b/f**
**Gains/**
**c/f**
**01/01/2021**
**Income**
**Expenditure**
**Transfers**
**(losses)**
**31/12/2021**
53,394
257,930
(68,855)
(180,849)
363
61,983
53,394
257,930
(68,855)
(180,849)
363
61,983
74,711
13,690
(194,946)
120,000
-
13,455
40,000
-
(28,063)
43,000
-
54,937
114,711
13,690
(223,009)
163,000
-
68,392
855
20,900
(19,583)
-
-
2,172
14,817
10
-
(14,827)
-
-
-
15,130
(16,598)
14,827
-
13,359
4,543
470
-
320
-
5,333
1,280
1,155
(960)
(320)
-
1,155
-
53,605
(66,640)
17,849
-
4,814
7,623
-
-
-
1,177
8,800
635
591
(428)
-
-
798
2,545
-
(96)
-
-
2,449
5,567
-
-
-
-
5,567
37,865
91,861
(104,305)
17,849
1,177
44,447
205,970
363,481
(396,169)
-
1,540
174,822|
|---|---|
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **8. Statement of Financial Activities (Prior Year)**
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Unrestricted Restricted Total
Note funds funds funds
2021
Income and endowments from:
Donations and legacies 250,117 54,970 305,087
Income from charitable activities 7,711 36,891 44,602
Other trading activities 259 - 259
Investments 13,533 - 13,533
Total income 271,620 91,861 363,481
Expenditure on:
Expenditure on charitable activities 291,864 104,305 396,169
Total expenditure 291,864 104,305 396,169
Gains/losses on investment assets 363 1,177 1,540
Net income / (expenditure) resources before transfers (19,881) (11,267) (31,148)
Transfers:
Gross transfers between funds - in 7 163,000 17,849 180,849
Gross transfers between funds - out (180,849) - (180,849)
Other recognised gains / losses
Net movement in funds (37,730) 6,582 (31,148)
Total funds brought forward 168,105 37,865 205,970
Total funds carried forward 130,375 44,447 174,822
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The charity has no recognised gains or losses other than the results for the period as set out above
Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
## **9. Analysis of income and expenditure (Prior year)**
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General Designated Restricted Total
Funds Funds Funds 2021
Income and endowments
Donations and legacies
Regular Donations 46,846 10 3,214 50,070
Loose plate collections 931 - - 931
Other gifts - - 50 50
Tax recoverable on Gift Aid 10,272 - 806 11,078
Legacies 160,529 - - 160,529
CJRS Grant 17,849 - - 17,849
Non-recurring one-off grants - 13,680 50,900 64,580
Total 236,427 13,690 54,970 305,087
Income from charitable activities
Fees for weddings and funerals 1,433 - - 1,433
SPARC income - - 36,300 36,300
Coffee Pot - - 591 591
Church hall lettings 6,278 - - 6,278
Total 7,711 - 36,891 44,602
Other trading activities
Rummage sales etc 259 - - 259
Total 259 - - 259
Investments
Dividends 309 - - 309
Interest (Bank & other) 24 - - 24
Rent from lands or buildings 13,200 - - 13,200
Total 13,533 - - 13,533
Income Total 257,930 13,690 91,861 363,481
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Report and Accounts for the Parochial Church Council of St Peter’s Bishopsworth y/e 31/12/2022
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General Designated Restricted Total
Funds Funds Funds 2021
Expenditure on charitable activities
Mission & Outreach 2,311 28,004 1,388 31,703
Parish Share 44,510 - - 44,510
SPARC Staff Costs - - 77,556 77,556
SPARC Costs - - 8,667 8,667
Vicars Expenses 848 - - 848
Administration 2,695 - 96 2,791
Church Running Costs 6,650 - - 6,650
Halls Running Costs 9,994 - - 9,994
Cottage running costs 647 - - 647
Major repairs - 195,005 16,598 211,603
Independent Examiner's fees 1,200 - - 1,200
Total 68,855 223,009 104,305 396,169
Expenditure Total 68,855 223,009 104,305 396,169
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