Trustees’ Annual Report and Accounts
Parish of Pucklechurch and Abson
1 January – 31 December 2022
Aim and purpose
The Parochial Church Council of the Ecclesiastical Parish of Pucklechurch and Abson (PCC) has the responsibility of cooperating with the incumbent, the Rev Matthew Stone in promoting the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The PCC is also especially responsible for the maintenance of the churches of St Thomas a Becket, Pucklechurch and St James, Abson. It has a special interest in Pucklechurch CE VC Primary School.
Objectives and activities
The PCC is committed to enabling as many people as possible to worship at our churches and to become part of the parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the groups that live within the parish. Our services and worship put faith into practice through prayer, scripture, music and sacrament.
When planning our activities for the year, the incumbent and PCC has considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:
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Worship and prayer.
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Learning about the Gospel and developing their knowledge and trust in Jesus
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Provision of pastoral care for people living in the parish
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Missionary and outreach work
To facilitate this work it is important that we maintain the fabric of our two church buildings.
Achievements and Performance
Worship and Prayer
The PCC has been keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. As an example, we offer prayer time outside of the traditional services and have trialled a less formal service at times throughout the calendar.
We trialled opening the church during the day so we could encourage people to visit at will and enjoy the peaceful surroundings and provide an environment for thought and prayer.
This year also saw the return of our Scarecrow Trail and the very popular Christmas Nativity. The former as well as encouraging families into the church environment from the village and beyond also
raised vital funds for the church. The nativity service again opens our door to families in our communities and helps enrich our relationship with Pucklechurch CE VC School.
For the first time we held a very well supported Carol Service in a local public house raising fund and bringing the Christian message to the wider community.
All are welcome to attend our regular services. At present there are 41 parishioners on the church electoral roll. In 2022 there were 2 baptisms, 0 weddings and 5 funeral services in the parish. Average Sunday attendance across both churches was 25, we see increased attendance at festivals for example Easter, Remembrance and Christmas.
Deanery and Diocesan Synod
One member of the parish sits on both the Deanery and Diocesan Synods. This provides the PCC with an important link between the parish and the wider structures of the church. One member also represented the parish on the Uganda Link which connects the parish with churches in Uganda.
Pastoral care
The incumbent and volunteers carry out pastoral visits to support the community at home and when needed in hospitals. The incumbent and one volunteer are church governors at the village primary school. The church continues to let out the church room to the village playgroup to support this village need.
Mission and Outreach
The church holds services to appeal to non-church members to enable mission and evangelism. Contributions are made to Bristol Diocese via Parish Share to support the diocese’s mission in other parts of Bristol including university students. It is PCC’s policy to make annual tithing to local and national charities which normally amounted circa £1100. Specific donations were made to Deanery Uganda Link, Haven Day Centre, Church Mission Society and The Church Army.
Financial review
The PCC made the decision to contribute £23670 to support the work of the diocese through Parish Share.
For the year, expenditure exceeded income by £20779.81 with the biggest items of expenditure being the Parish Share payments. Our investment finances were also impacted by market conditions and at year end our Investment fund was reduced in value by £11498.30. We continue to raise funds via events such as Scarecrow Trail and personal donations. The shortfall between income and expenditure was made good from transfers from investment reserves. A detailed breakdown of our assets and liabilities is attached in the financial statement which has been independently examined.
Reserves policy
It is our policy to invest our legacy funds balances with the CBF Church of England Deposit Fund. The PCC maintains a capital priorities register for St Thomas’ building.
Volunteers
We would like to thank our volunteers who are the lifeblood of the church community.
Structure, governance and management
The method of appointment of PCC members is set out in the Church Representation Rules. In the parish, the membership of the PCC consists of the incumbent, churchwardens, lay reader, verger, deanery synod representatives and members elected by those members of the congregation who
are on the electoral role of the parish. All 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 in the parish including how the funds of the PCC are to be spent.
The PCC met 8 times in 2022 with an average attendance of 9.
Administrative information
The Parish of Pucklechurch and Abson is in South Gloucestershire and in the Diocese of Bristol. The correspondence address is The Vicarage, Westerleigh Road, Pucklechurch BS16 9RD.
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a registered charity since 31 August 2017 (Reg No: 1174449).
There are no significant incidents to report.
PCC Members who have served from 1 January – 31 December 2021 are:
Incumbent: Rev Matthew Stone Warden (St Thomas): Bill Skidmore (1/2 year only) Verger: Mrs Elizabeth Webb Elected Members: Mrs Joanne Fern (Minute Secretary) Mr Alan Holder Mr Kevin Watkins Ms Gill Kavanagh Ms Julie Young Mr Mark Priest Ms Julie Gibbs Mrs L Silk Mrs Jackie Yates Mrs Joyce Harris Approved by the PCC on 26/10/2023
ST. THOMAS A BECKET CHURCH, PUCKLECHURCH
ST. JAMES THE GREAT, ABSON
ANNUAL REPORT
and
FINANCIAL STATEMENTS
of the
PAROCHIAL CHURCH COUNCIL
for the year ended
31 DECEMBER 2022
Incumbent:
Rev. M. Stone The Vicarage Westerleigh Road Pucklechurch Bristol
Bank: Lloyds TSB 124 High Street Staple Hill Bristol
Independent Examiner:
Mr J Sexton 44 Birch Drive Pucklechurch Bristol
ST. THOMAS A BECKET CHURCH, PUCKLECHURCH ST. JAMES THE GREAT, ABSON
Independent Examiner's Report to the PCC
This report of the accounts of the PCC of St. Thomas a Becket, Pucklechurch and St. James the Great, Abson for the year ended 31 December 2022 which are set out in the following pages, is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations, 1997 and Section 43 of the Charities Act 1993.
As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of Regulation 3(3) of the Church Accounting Regulations 1997 and Section 43(2) of the Charities Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of Regulation 25 of the Church Accounting Regulations 1997 and Regulation 7 of the Charities (Accounts and Reports) Regulations 1995.
My examination was carried out in accordance with the general directions given by the Charity Commission under Section 43(7)(b) of the Act to be found in the guidance from the CBF. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that I would require in an audit; consequently I do not express an audit opinion on the view given by the accounts.
In connection with my examination no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 41 of the Act; and to prepare accounts which accord with the accounting records and to comply with the requirements of the Act, as also contained in the Church Accounting Regulations 1997 have not been met.
Mr J Sexton 44 Birch Drive Pucklechurch Bristol
ST. THOMAS A BECKET CHURCH, PUCKLECHURCH ST. JAMES THE GREAT, ABSON
CONSOLIDATED FINANCIAL STATEMENTS: YEAR ENDED 31 DECEMBER 2022
GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT (UNRESTRICTED)
| Receipts Incoming Resources from Donors Standing Orders Envelope Giving HMRC Gift Aid Collections Collections for Charities Other Harvest Supper Hire of Boards Market Rent Art Exhibition Rose Sunday Other Voluntary Incoming Sources Donations/Wall Safe Grants Income from Charitable and Ancillary Trading |
Pucklechurch £ 8,737.74 2,979.63 4,499.47 376.46 63.05 16,656.35 1,362.30 380.00 1,742.30 3,695.00 1,613.00 5,308.00 5,000.00 20,000.00 48,706.65 |
Abson £ 552.50 1,544.86 384.00 50.00 112.00 258.00 255.50 3,156.86 510.00 510.00 0.00 3,666.86 |
Total 2022 £ 8,737.74 0.00 3,532.13 6,044.33 376.46 63.05 384.00 50.00 112.00 258.00 255.50 19,813.21 1,872.30 380.00 2,252.30 3,695.00 1,613.00 5,308.00 5,000.00 20,000.00 52,373.51 |
Total 2021 | ||
|---|---|---|---|---|---|---|
| £ 9,673.10 30.00 3,644.76 5,398.70 780.90 19,527.46 2,499.95 2,499.95 3,743.00 2,258.00 6,001.00 26,000.00 370.43 54,398.84 |
||||||
Room/Church Rent PCC Fees (gross) Transfer from Restoration Fund Transfer from Barnett Legacy Fund Transfer from Knight Legacy Fund Transfer from CBF Investment Fund Shares Transfer from Organ Fund (Abson) Total Receipts |
| Payments Charitable Giving Overseas, Home & Secular Charities Activities Relating to the Work of the Church |
Pucklechurch £ 1,126.66 1,126.66 23,670.00 5,398.24 731.00 1,677.84 6,024.01 849.15 3,600.00 2,696.00 149.55 1,060.00 45,855.79 46,982.45 1,724.20 Pucklechurch 2,791.15 4,515.35 1,724.20 |
Abson £ 0.00 (1,292.61) 4,326.00 220.00 59.51 90.00 238.87 3,641.77 3,641.77 25.09 Abson 4,420.40 4,445.49 25.09 |
Total 2022 £ 1,126.66 1,126.66 23,670.00 4,105.63 731.00 1,677.84 10,350.01 849.15 3,820.00 2,696.00 209.06 1,150.00 238.87 49,497.56 50,624.22 1,749.29 Total 2022 7,211.55 8,960.84 1,749.29 |
Total 2021 | ||
|---|---|---|---|---|---|---|
| £ 2,277.96 2,277.96 31,713.87 5,444.60 1,210.00 1,162.16 1,545.66 694.11 4,192.00 1,967.00 208.99 1,074.00 450.68 49,663.07 51,941.03 2,457.81 Total 2021 |
||||||
Parish Share Church Running Expenses Diocesan Fees Clergy Expenses Maintenance Service Expenses/Stationery Churchyard Honoraria/Organist Miscellaneous Bookkeeping Fees Organ Tuning Total Payments Excess of Receipts over Payments General Fund Balance 1 January 31 December Increase/(Decrease) in Fund |
||||||
| 9,355.21 4,753.74 (4,601.47) |
PUCKLECHURCH & ABSON STATEMENT OF FUNDS, ASSETS & LIABILITIES
Bank Statements at 31/12/22
Fund Totals at 31/12/22
Pucklechurch
| Lloyds TSB Current a/c Lloyds TSB Deposit a/c (2 year fixed) CBF Deposit a/c CBF Organ a/c CBF Share Account Cash in Hand Uncleared Cheques Cash not yet paid in Pucklechurch Total Abson Santander Current a/c Cash in Hand Uncleared Cheques Cash not yet paid in Abson Total Grand Total Fund Totals at 31/12/21 (for comparison) |
£ 4,799.21 General 0.00 Restoration 107,294.54 Organ 5,596.40 Barnett Legacy 113,011.36 Knight Legacy 179.00 Knight Endowment 230,880.51 2,979.63 233,860.14 £ 4,483.49 Unrestricted 0.00 4,483.49 (280.00) 242.00 4,445.49 238,305.63 |
£ 4,515.35 6,174.04 5,596.40 95,734.04 116,821.23 5,019.08 233,860.14 £ 4,445.49 4,445.49 238,305.63 270,583.74 |
|---|---|---|
ST. THOMAS A BECKET CHURCH, PUCKLECHURCH ST. JAMES THE GREAT, ABSON
CONSOLIDATED ACCOUNTS
Notes to the Consolidated Accounts:
- The Central Board of Finance of the Church of England has issued regulations and guidance following the introduction of the 1993 Charity Act which says (para 1.3) that from 1 January 1997 the Act will be implemented for all PCCs. The two most significant consequences for Pucklechurch and Abson are that:-
a) we are required to present consolidated accounts for the two parishes and
b) that accounts must be separated out into restricted (where money is given for a specific purpose and cannot be used for any other purpose) and unrestricted (where funds can be used for any purpose).
-
Although there is a requirement to present consolidated accounts for Pucklechurch and Abson in fact they are financially independent and maintain their own bank accounts and practices. It is anticipated that this will continue.
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The Joyce Barnett Legacy Fund represents a bequest to the St. Thomas a Becket Church. It is a restricted fund designated "for such objects connected with the fabric fund for the building of the church or other services provided by the church".
RESTORATION FUND (DESIGNATED FUND) PUCKLECHURCH
| Receipts | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Scarecrow Trail | 3,235.22 | |
| Revel Refreshments | 73.50 | |
| Christmas Tree Festival & Fair | 226.60 | 221.00 |
| Carols in Pub | 137.40 | |
| Memorials | 79.00 | 821.10 |
| Transfer from Barnett Legacy Fund | 14,000.00 | |
| Total Income | 3,751.72 | 15,042.10 |
| Payments | 2022 | 2021 |
| £ | £ | |
| Advent Lighting | 576.00 | 540.00 |
| Ceiling Repairs | 1,085.00 | |
| Scarecrow Expenses | 506.55 | |
| Audio Visual works | 10,363.20 | |
| Other Maintenance | 3,747.40 | |
| Piano/Organ Expenses | 642.64 | 711.98 |
| Transfer to General Fund | 5,000.00 | |
| Total Expenditure | 7,810.19 | 15,362.58 |
| Excess of Receipts over Payments | (4,058.47) | (320.48) |
| Restoration Fund Balance | 2022 | 2021 |
| 1 January | 10,232.51 | 10,552.99 |
| 31 December | 6,174.04 | 10,232.51 |
| Increase/(Decrease) in Fund | (4,058.47) | (320.48) |
ORGAN FUND (DESIGNATED FUND) PUCKLECHURCH
| Receipts | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Bank Interest | 72.64 | 2.87 |
| Total Income | 72.64 | 2.87 |
| Payments | 2022 | 2021 |
| £ | £ | |
| Total Expenditure | 0.00 | 0.00 |
| Excess of Receipts over Payments | 72.64 | 2.87 |
| Organ Fund Balance | 2022 | 2021 |
| 1 January | 5,523.76 | 5,520.89 |
| 31 December | 5,596.40 | 5,523.76 |
| Increase/(Decrease) in Fund | 72.64 | 2.87 |
BARNETT LEGACY FUND
| Receipts | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Interest | 627.17 | 31.14 |
| Revaluation of Investment | (11,498.30) | 18,722.02 |
| Total Income | (10,871.13) | 18,753.16 |
| Payments | 2022 | 2021 |
| £ | £ | |
| Transfer to Restoration Fund | 14,000.00 | |
| Total Expenditure | 0.00 | 14,000.00 |
| Excess of Receipts over Payments | (10,871.13) | 4,753.16 |
| Barnett Legacy Fund Balance | 2022 | 2021 |
| 1 January | 106,605.17 | 101,852.01 |
| 31 December | 95,734.04 | 106,605.17 |
| Increase/(Decrease) in Fund | (10,871.13) | 4,753.16 |
KNIGHT LEGACY FUND
| Receipts | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Interest | 800.21 | 49.51 |
| Total Income | 800.21 | 49.51 |
| Payments | 2022 | 2021 |
| £ | £ | |
| To General Fund for Parish Share | 20,000.00 | 26,000.00 |
| Total Expenditure | 20,000.00 | 26,000.00 |
| Excess of Receipts over Payments | (19,199.79) | (25,950.49) |
| Knight Legacy Fund Balance | 2022 | 2021 |
| 1 January | 136,021.02 | 161,971.51 |
| 31 December | 116,821.23 | 136,021.02 |
| Increase/(Decrease) in Fund | (19,199.79) | (25,950.49) |
KNIGHT ENDOWMENT FUND
| Receipts | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Interest | 29.35 | 1.52 |
| Total Income | 29.35 | 1.52 |
| Payments | 2022 | 2021 |
| £ | £ | |
| Total Expenditure | 0.00 | 0.00 |
| Excess of Receipts over Payments | 29.35 | 1.52 |
| Knight Endowment Fund Balance | 2022 | 2021 |
| 1 January | 4,989.73 | 4,988.21 |
| 31 December | 5,019.08 | 4,989.73 |
| Increase/(Decrease) in Fund | 29.35 | 1.52 |
ORGAN FUND (RESTRICTED FUND) ABSON
| Receipts | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Interest | 0.14 | |
| Total Income | 0.00 | 0.14 |
| Payments | 2022 | 2021 |
| £ | £ | |
| Transfer to General Fund | 370.43 | |
| Total Expenditure | 0.00 | 370.43 |
| Excess of Receipts over Payments | 0.00 | (370.29) |
| Organ Fund Balance | 2022 | 2021 |
| 1 January | 0.00 | 370.29 |
| 31 December | 0.00 | 0.00 |
| Increase/(Decrease) in Fund | 0.00 | (370.29) |
ST. THOMAS A BECK CHURCH PUCKLECHURCH INDEPENDENT EXAMINATION 2022 COMMENTS. DATED 10 MAR(11 Z023 al During my examination no matter has come to my attention to bè11eve that the accounting records have not complied with the reEulation5, however even though the excess expenditure over income is little changed from £22k In 2021 to £21k in year 2022, and ignoringthÈ Ell,498 reduction in the investments which suffe¥ed during 2022 but is anticipated they wlll recover in 2023 serious consideration should be glven to the finances going forward. bl In analysing the accounts the largest expenditure is 50.38% which is the Parish Share which I understand is already being increased by IO% for 2023, an estimated energy increase of approximately 215% means the Church immediately has to find an additional £7,660 In 2023 with limlted other activities to increase income and/or reduce expenditLtre. ¢1 Each year the losses are made 8ood by transfer5 from unrestricted funds byt If the losses continue at the current levels these funds will be exhausted withln 4 years 2 months. d) For example all maintenance costs could fairly be attributed to the Barnett Le8acy (which is restrlcted to the Church Building) which accounted for £18k since 2018, and conslderation maybe given to some savings in the Churchyard upkeep. Independent Examiner. John R Sexton G.C.M.A.