Trustees’ Annual Report and Accounts
Parish of Pucklechurch and Abson
1 January – 31 December 2023
Aim and purpose
The Parochial Church Council of the Ecclesiastical Parish of Pucklechurch and Abson (PCC) normally has the responsibility of cooperating with the incumbent in promoting the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. However, throughout 2023 there was a vacancy for the vicar role. We were therefore in a period of interregnum.
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 CC 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 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 in the previous year so we could encourage people to visit at will and enjoy the peaceful surroundings and provide an environment for thought and prayer. However this was not carried forward due to low attendances and coupled with the need for volunteers in low attendance. This will be reconsidered at a later date.
This year also saw the continuation of our Scarecrow Trail and the very popular Christmas Nativity (Christingle). 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 CC School.
We again 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 42 parishioners on the church electoral roll. In 2022 there were 6 baptisms, 0 weddings and 7 funeral services in the parish. Average Sunday attendance across both churches was 30, 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
This year volunteers carried out pastoral visits to support the community at home and when needed in hospitals. We had a Foundation Govenor in place at the village primary school following the departure of the incumbent. 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. These services continued due to the hard work of a key member of the PCC during the interregnum ensuring that adequate cover was maintained to lead worship. 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 P Cc’s policy to make annual tithing to local and national charities which normally amounted circa £600. 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 £26037 to support the work of the diocese through Parish Share.
For the year, expenditure exceeded income by £6006 down from £20779.81 in the previous year 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 increased in value by £14296.00. 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 BF 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 9 times in 2023 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 BBS ORD.
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 2023 are:
| Incumbent: | Vacancy |
|---|---|
| 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 | |
| Mr George Alway | |
| Approved by the PCC on 04/10/2024 |
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 2023
Incumbent:
Interregnum 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 2023 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 2023
GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT (UNRESTRICTED)
| Receipts Incoming Resources from Donors Standing Orders Envelope Giving HMRC Gift Aid Collections Collections for Charities Smartie Tubes Other Harvest Supper Hire of Boards Market Rent Art Exhibition Rose Sunday Daffodil Sunday Quilts & Roses Miscellaneous Other Voluntary Incoming Sources Donations/Wall Safe Grants Income from Charitable and Ancillary Trading |
Pucklechurch £ 8,967.37 1,954.61 4,662.85 282.90 184.20 889.55 16,941.48 1,495.00 600.00 2,095.00 4,752.50 1,804.00 6,556.50 30,000.00 55,592.98 |
Abson £ 368.75 1,200.64 571.00 50.00 227.50 385.00 194.00 2,996.89 1,980.98 1,980.98 0.00 4,977.87 |
Total 2023 £ 8,967.37 0.00 2,323.36 5,863.49 282.90 184.20 889.55 571.00 50.00 0.00 0.00 0.00 227.50 385.00 194.00 19,938.37 3,475.98 600.00 4,075.98 4,752.50 1,804.00 6,556.50 30,000.00 60,570.85 |
Total 2022 | ||
|---|---|---|---|---|---|---|
| £ 8,737.74 0.00 3,532.13 6,044.33 376.46 0.00 63.05 384.00 50.00 112.00 258.00 255.50 0.00 0.00 0.00 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 |
||||||
Room/Church Rent PCC Fees (gross) Transfer from Restoration Fund Transfer from Knight Legacy Fund Total Receipts |
| Payments Charitable Giving Overseas, Home & Secular Charities Activities Relating to the Work of the Church |
Pucklechurch £ 941.80 941.80 26,037.00 10,202.67 979.00 322.18 2,693.99 2,969.46 3,840.00 200.00 1,716.00 197.11 1,080.00 50,237.41 51,179.21 4,413.77 Pucklechurch 4,515.35 8,929.12 4,413.77 |
Abson £ 0.00 1,000.00 1,926.20 66.00 420.00 333.47 150.00 257.99 4,153.66 4,153.66 824.21 Abson 4,445.49 5,269.70 824.21 |
Total 2023 £ 941.80 941.80 27,037.00 12,128.87 979.00 322.18 2,759.99 2,969.46 4,260.00 200.00 1,716.00 530.58 1,230.00 257.99 54,391.07 55,332.87 5,237.98 Total 2023 8,960.84 14,198.82 5,237.98 |
Total 2022 | ||
|---|---|---|---|---|---|---|
| £ 1,126.66 1,126.66 23,670.00 4,105.63 731.00 1,677.84 10,350.01 1,409.15 3,820.00 600.00 1,536.00 209.06 1,150.00 238.87 49,497.56 50,624.22 1,749.29 Total 2022 |
||||||
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 |
||||||
| 7,211.55 8,960.84 1,749.29 |
PUCKLECHURCH & ABSON STATEMENT OF FUNDS, ASSETS & LIABILITIES
Bank Statements at 31/12/23
Fund Totals at 31/12/23
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 31/12/22 (for comparison) |
£ 11,392.15 General 0.00 Restoration 80,351.21 Organ 5,775.76 Barnett Legacy 127,307.43 Knight Legacy 90.00 Knight Endowment 224,916.55 2,937.50 227,854.05 £ 6,311.32 Unrestricted 6,311.32 (1,041.62) 5,269.70 233,123.75 |
£ 8,929.12 7,052.08 5,845.76 111,859.07 89,053.05 5,114.97 227,854.05 £ 5,269.70 5,269.70 233,123.75 238,305.63 |
|---|---|---|
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.
-
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 | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Scarecrow Trail | 2,917.65 | 3235.22 |
| Revel Refreshments | 87.46 | 73.5 |
| Christmas Tree Festival & Fair | 226.60 | |
| Carols in Pub | 93.18 | 137.40 |
| Memorials | 79.00 | |
| Gingerbread Trail | 129.95 | |
| Total Income | 3,228.24 | 3,751.72 |
| Payments | 2023 | 2022 |
| £ | £ | |
| Advent Lighting | 588.00 | 576.00 |
| Ceiling Repairs | 1,085.00 | |
| Scarecrow Expenses | 516.91 | 506.55 |
| Clearing Valley/Gulleys | 475.00 | |
| New Heater for Toilet | 495.00 | |
| Piano/Organ Expenses | 275.29 | 642.64 |
| Transfer to General Fund | 5,000.00 | |
| Total Expenditure | 2,350.20 | 7,810.19 |
| Excess of Receipts over Payments | 878.04 | (4,058.47) |
| Restoration Fund Balance | 2023 | 2022 |
| 1 January | 6,174.04 | 10,232.51 |
| 31 December | 7,052.08 | 6,174.04 |
| Increase/(Decrease) in Fund | 878.04 | (4,058.47) |
ORGAN FUND (DESIGNATED FUND) PUCKLECHURCH
| Receipts | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Bank Interest | 249.36 | 72.64 |
| Total Income | 249.36 | 72.64 |
| Payments | 2023 | 2022 |
| £ | £ | |
| Total Expenditure | 0.00 | 0.00 |
| Excess of Receipts over Payments | 249.36 | 72.64 |
| Organ Fund Balance | 2023 | 2022 |
| 1 January | 5,596.40 | 5,523.76 |
| 31 December | 5,845.76 | 5,596.40 |
| Increase/(Decrease) in Fund | 249.36 | 72.64 |
BARNETT LEGACY FUND
| Receipts | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Interest | 1,828.96 | 627.17 |
| Revaluation of Investment | 14,296.07 | -11,498.30 |
| Total Income | 16,125.03 | -10,871.13 |
| Payments | 2023 | 2022 |
| £ | £ | |
| Total Expenditure | 0.00 | 0.00 |
| Excess of Receipts over Payments | 16,125.03 | (10,871.13) |
| Barnett Legacy Fund Balance | 2023 | 2022 |
| 1 January | 95,734.04 | 106,605.17 |
| 31 December | 111,859.07 | 95,734.04 |
| Increase/(Decrease) in Fund | 16,125.03 | (10,871.13) |
KNIGHT LEGACY FUND
| Receipts | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Interest | 2,231.82 | 800.21 |
| Total Income | 2,231.82 | 800.21 |
| Payments | 2023 | 2022 |
| £ | £ | |
| To General Fund for Parish Share | 30,000.00 | 20,000.00 |
| Total Expenditure | 30,000.00 | 20,000.00 |
| Excess of Receipts over Payments | (27,768.18) | (19,199.79) |
| Knight Legacy Fund Balance | 2023 | 2022 |
| 1 January | 116,821.23 | 136,021.02 |
| 31 December | 89,053.05 | 116,821.23 |
| Increase/(Decrease) in Fund | (27,768.18) | (19,199.79) |
KNIGHT ENDOWMENT FUND
| Receipts | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Interest | 95.89 | 29.35 |
| Total Income | 95.89 | 29.35 |
| Payments | 2023 | 2022 |
| £ | £ | |
| Total Expenditure | 0.00 | 0.00 |
| Excess of Receipts over Payments | 95.89 | 29.35 |
| Knight Endowment Fund Balance | 2023 | 2022 |
| 1 January | 5,019.08 | 4,989.73 |
| 31 December | 5,114.97 | 5,019.08 |
| Increase/(Decrease) in Fund | 95.89 | 29.35 |
ST. THOMAS A BECKET CHURCH PUCKLECHURCH INDEPENDENT LXAMINATION 2023 COMMEpirs. DATED 12 MARCH 2024 al During my examination no matter has come to my attention to believe that the accounting records have not complied with the regulations. however Petty Cash recording has had issues during 2023 which has made it difficult for the examiner, l understand from the treasurer an improved system has been put in place. Although the money is not a significant amount and cash is one of the most difFicult to manage. Recommending a system applying the following should resolve any issues. Firstfy set a Petty Cash limit say for example £120 this will be entered on the Petty Cash sheet after dedurtions for services the cash amount will be made up to £120 for the next month. The accouftts will record the money collected and the withdrawn amount to make up the balance this will show in the ledger kept in the church. The ledger should also be with the examiner when carrying out the examination b) In analysing the accounts the revaluation of investment increase of £14,296 helped the current year loss significantly and the treasurers effort in controlling energy costs was also a factor and l understand going forward the Parish share has been significantly reduce which should help to provide profits or minimal losses. c) For a number of examinations the accounts prepared for the Charity Commission require additions of "Restrirted and Unrestricted accounts" to understsnd the actual Profit or Loss for the year. Since Kevin has been treasurer he has produced an Income and Expenditure Schedule to arrive at this figure, I therefore prokY)sed to the Kevin and the bookkeeper to produce a Consolidation of the Restricted and Unrestricted under the heading of "Pucklechurch Consolidated Fund Receipts and Payments Accounv that can be presented to the tmstee5. The accountsto be presented to the Charity Comfflis5ion remain unchanged. Independent Examiner. hn R Sexton