Parochlal Church Coundl of St. John DIVI. Sdsdom
Parochial Church Council
of
St. John the Divine, Selsdon
Annual Report and Financial Statements For the year ended 31 December 2020
The Revd. Canon Younis Francis (from 6.7.2021) The Rectory Upper Selsdon Road Selsdon Surrey CR2 8DD
Bankers
CafCash Ltd Kings Hill West Malling Kent ME19 4TA
Independent Examiner
Mrs R Cossins
Parochial Church Council of St. John the Divine, Selsdon
INDEX
| Subject | |
|---|---|
| Annual Report | |
| Independent Examiner's Report | |
| Statement of Financial Activities | |
| Balance Sheet 2021 | |
| Accounting Policies | Note 1 |
| Incoming Resources | Note 2 |
| Resources Expended | Note 3 |
| Fixed Assets | Note4 |
| Debtors | Note 5 |
| Creditors | Note 6 |
| Funds of the PCC | Note 7 |
Page 1
Parochial Church Council of St. John the Divine. Selsdon Page 6&7 Page I
Parochial Church Council of St. John the Divine, Selsdon
Background
The PCC of St. John the Divine has the responsibility of co-operating with the incumbent, the Revd Canon Younis Francis, to promote in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has the maintenance responsibilities for the Parish Church buildings and the hall. The PCC meets regularly to discuss matters arising during the year.
Membership
Members of the PCC are either ex-officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representative rules.
Rector
The Reverend Canon Younis Francis (from 6.7.2021)
Honorary Staf
The Reverend Michael Skinner The Reverend Stephen Wright Peter Crocombe SPA
During the year the following served as members of the PCC.
Churchwardens
Mrs Deborah Brown Mr Martyn Brown
Deputy Churchwardens
Mrs Monica Turton Mr Andrew Hicks Mrs Judith Coleman
The PCC met eight times during the year. The Electoral Ro Canon Younis Francis was collated on 6th July 2021 to be o Due to the covid restrictions most of our meetings have b Our Income has been reduced as the Hall has been closed unable to hold fundraising activities. We are having to rai Church as it is becoming unreliable and irreparable.
On behalf of the PCC
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Parochial Church Council of St. John the Divine. Selsdon Revd Canon Younis Francis Rector Page 2
Parochial Church Council of St. John the Divine, Selsdon
rt 2021
Representatives of the Deanery Synod
Mrs Alice Hicks Mrs Helen Lishmund Dr. Robin Orchard Mrs Gill Salter Mrs Susan Tilley Elected Members
Mrs Judith Coleman Mrs Ann Crocombe Mrs Jane Guglielmi Mr Graham Jennings Mrs Fiona McSorley Mrs Sarah Parsons Miss Joanne Sands Mrs Jill Sharpe Ms Dara Smith Mrs Lesley Taylor
Committees
The PCC has a Standing Committee this is the only committee required by law. It has the power to transact the business of the PCC between meetings, subject to any directions given by the Council.
St. John the Divine has several committees and sub-committees of the PCC, some of which are mentioned below.
Buildings and Maintenance Committee
Attends to matters relating to the stewardship of plant such as church buildings and fabric, and the church grounds.
Hall Committee
Oversees the running of the hall, the cleaning and maintenance.
oll is 201 our new parish priest. been by zoom which has worked well. d for part of the year and we have been ise funds to replace our heating system in the
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Parochial Church Council of St. John the Divine, Selsdon
Independent Examiner's Report
to the PCC of St. John the Divine, Selsdon.
This report on the financial statements of the PCC for the year ended 31 December 2021, which are set out herein is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and section 43 of the Charities Act 1993 ('the Act').
Respective responsibilities of the PCC and the examiner
As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of Regulations and section 43(2) of the Act do not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of Regulations.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charities Commission under section 43 (7)(b) of the Act and to be found in the Church guidance, 2006 edition.
That examination includes a review of the accounting records kept by the PCC and a comparison 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 would be required by an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's statement
In connection with any examination, no matter has come to my attention:
(1) 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 financial statements which accord with the accounting records and comply with the requirements of the Act and the Regulations 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.
Signed:
Date:
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Parochial Church Council of St. John the Divine, Selsdon.
STATEMENT OF FINANCIAL ACTIVITIES
1 January 2021 to 31 December 2021
| Note INCOMING RESOURCES Voluntary Income 2(a) Activities for generating funds 2(b) Income from investments 2(c) Church activities 2(d) Other incoming resources 2(e) TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of generating voluntary income 3(a) Fund raising costs 3(b) Charitable Activities 3(c) Ministry 3(d) TOTAL RESOURCES EXPENDED NET RESOURCES BEFORE TRANSFERS NET MOVEMENT IN FUNDS BALANCES B/FWD 1 JANUARY BALANCES C/FWD 31 DECEMBER |
£ 103771 16659 0 4993 2362 127785 90 419 4000 89897 94406 33379 33379 1414 34793 Unrestricte d Funds |
£ 0 0 0 0 13925 13925 0 0 0 0 0 13925 13925 9668 23593 Restricted Funds |
£ 103771 16659 0 4993 16287 141709 90 419 4000 89897 94406 47304 47304 11082 58386 Total Funds 2021 |
£ 97274 12733 0 3761 9668 Total Funds 2020 |
|---|---|---|---|---|
| 123436 | ||||
| 90 0 500 151758 |
||||
| 152348 | ||||
| -28912 | ||||
| -28912 39994 |
||||
| 11082 |
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Parochial Church Council of St. John the Divine, Selsdon
BALANCE SHEET AS AT 31 DECEMBER
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| FIXED ASSETS | Note 4 | 0 | 0 |
| CURRENT ASSETS | |||
| Stocks | 0 | 0 | |
| Debtors | Note 5 | 6688 | 5802 |
| Cafcash Current Account -Church | 86803 | 40692 | |
| Cafcash Current Account - Hall | 0 | 0 | |
| Deposits with Central Board of Finance | 139 | 139 | |
| Cash in Hand | 0 | 0 | |
| Garden Room Project | 0 | 0 | |
| 93630 | 46633 | ||
| CURRENT LIABILITIES | |||
| Creditors due within one year | Note 6 | 22609 | 6956 |
| NET CURRENT ASSETS | 22609 | 6956 | |
| Total Assets less current liabilities | 71021 | 39677 | |
| Creditors amounts falling due after one year Diocesan Loan | 12635 | 28595 | |
| TOTAL NET ASSETS | 58386 | 11082 | |
| Represented by Funds | |||
| Unrestricted Funds | Note 7 | 35794 | 1414 |
| Restricted Funds | Note 7 | 22592 | 9668 |
| 58386 | 11082 |
Approved by the Parochial Church Council on 9th March 2021 and signed on its behalf by:
Revd Canon Younis Francis PCC Chair
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Parochial Church Council of St. John the Divine. Selsdon Page 5
Parochial Church Council of St. John the Divine, Selsdon
Notes to the financial statements
For the year ended 31 December 2021
ACCOUNTING POLICIES
The financial Statements have been prepared in accordan Regulations 2006 together with applicable accounting sta
The financial statements have been prepared under the h valuation of investment assets, which are shown at marke all transactions, assets and liabilities for which the PCC is include the accounts of church groups that owe their main are informal gatherings of church members.
Funds
Endowment funds, are funds, the capital of which must be investment may be used either as restricted or unrestrict which the endowment was established.
Restricted funds represent (a) income from trusts or endo those restricted objects provided in the terms of the trust for a specific object or invited by the PCC for a specific ob the specific object for which they were given. Any balance year must be carried forward as a balance on that fund. T for each fund. Where there is no separate investment, int on an average balance basis.
Unrestricted funds are general funds which can be used fo
Incoming Resources
Planned giving, collections and donations are recognised recognised when the incoming resource to which they rela are accounted for when the PCC is legally entitled to the a for when receivable, interest is accrued. All other income incoming resources are accounted for gross.
Resources Expended
Grants and donations are accounted for when paid over, o binding or constructive obligation on the PCC. The diocesa Amounts received specifically for mission are dealt with a is generally recognised when it is incurred and is account
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Parochial Church Council of St. John the Divine, Selsdon
nce with the Church Accounting andards and the SORP 2005.
historical cost convention except for the et value. The financial statements include responsible in law. They do not n affiliation to another body, nor those that
e maintained; only income arising from ed funds depending upon the purpose for
owments which may be expended only on t or bequest, and (b) donations or grants received bject. The funds may only be expended on e remaining unspent at the end of each The PCC does not usually invest separately terest is apportioned to individual funds
or PCC ordinary purposes.
when received. Tax refunds are ate is received. Grants and Legacies amounts due. Dividends are accounted is recognised when it is receivable. All
or when awarded, if that award creates a an parish share is accounted for when due. as restricted funds. All other expenditure ed for gross.
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Parochial Church Council of St. John the Divine, Selsdon
Fixed Assets
Consecrated and benefice property is not included in the accounts in accordance with secti of the Charities Act 1973
Movable church furnishings held by the rector and churchwardens on special trust for the PC which require a faculty for disposal are inalienable property, listed in the church's inventory can be inspected , at any reasonable time. For anything acquired prior to 2000 there is insu cost information available and therefore such assets are not valued in the financial stateme Subsequently no individual item has cost more than a £1000 so all expenditure has been w when incurred.
Equipment used within the church premises is depreciated on a straight line basis over 4 ye Individual items of equipment with a purchase price of £500 or less are written of when the acquired.
Investments are valued at market value at 31 December.
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Parochial Church Council of St. John the Divine, Selsdon
on 96(2)(a)
CC and y, which ufficient ents. ritten of
ears. e asset is
Page 7
Parochial Church Council of St. John the Divine, Selsdon
Note 4 FIXED ASSETS
| Note 4 FIXED ASSETS |
||
|---|---|---|
| Gross Book Value At 1 January 2021 Additions in 2012 Gross Book Value At 31 December 2021 Net Book Value At 31 December 2021 Note 5 DEBTORS Tax recoverable Hall rentals due Other Debtors Note 6 CREDITORS Special Collections and annual giving due Other creditors |
Computer Other Fixtures & Fitting equipment Ofce Equipment 0 0 0 0 0 0 0 0 2021 2020 £ £ 6688 5802 0 0 0 0 6688 5802 0 0 35243 35551 35243 35551 |
|
| 0 | ||
| 0 | ||
| 2020 £ 5802 0 0 |
||
| 5802 | ||
| 0 35551 |
||
| 35551 |
Note 7 FUNDS OF THE PCC
| FUNDS OF THE PCC Legacies St. John's Church R & M Fund St. John's Church Hall Refurbishment Fund Church Clock Repair Fund Donated for Gifts etc Parish Partner Fund Garden of Remembrance Fund Rector's Discretionary Fund Training/Bursary Fund General Reserves Boiler Replacement |
£ 0 16000 0 1804 0 0 0 824 791 16375 0 35794 d Funds |
£ 0 0 0 0 1981 0 0 0 0 0 20611 22592 Funds |
£ 0 16000 0 1804 1981 0 0 824 791 16375 20611 2012 |
|---|---|---|---|
| 58386 |
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Parochial Church Council of St. John the Divine, Selsdon
gs
2011 £ 0 16000 0 1804 3962 0 0 824 791 16375 9668 49424
Page 9
Fixed Assets
Consecrated and benefice property is not included in the accounts in accordance with secti of the Charities Act 1973
Movable church furnishings held by the rector and churchwardens on special trust for the PC which require a faculty for disposal are inalienable property, listed in the church's inventory can be inspected , at any reasonable time. For anything acquired prior to 2000 there is insu cost information available and therefore such assets are not valued in the financial stateme Subsequently no individual item has cost more than a £1000 so all expenditure has been w when incurred.
Equipment used within the church premises is depreciated on a straight line basis over 4 ye Individual items of equipment with a purchase price of £500 or less are written of when the acquired.
Investments are valued at market value at 31 December.
on 96(2)(a)
CC and y, which ufficient ents. ritten of
ears. e asset is
Parochial Church Council of St. John the Divine, Selsdon
| Note 2 INCOMING RESOURCES 2(a) Voluntary Income Planned giving Gift Aid Donations Tax Recoverable Other Collections (open plate) Donations, appeals etc. Legacies Garden Room 2(b) Activities for generating funds Bookstall Sales of the Parish magazine Church hall lettings (non church) Events 2(c) Income from Investments Bank Interest 2(d) Income from Church Activities Parish Magazine Advertisement Fees Church hall lettings (church) Fees 2(e) Other incoming resources Total Incoming Resources Note 3 RESOURCES EXPENDED 3(a) Costs of generating voluntary income Christian Stewardship 3(b) Fund raising costs Events 3(c) Charitable Activities Missionary and charitable giving Overseas Home 3(d) Ministry Diocesan Parish Share Fees Clergy expenses Church running expenses Church maintenance Cost of services Upkeep of grounds Parish Magazine & Book stall Education Hall running costs Major repairs (structure) Major repairs/replacements (instalations) Choir Organist Diocesan Loan Independent examiner Total Resources expended |
£ 78446 21559 0 800 2751 0 215 103771 385 0 16136 138 16659 0 0 0 0 4993 4993 2362 2362 127785 90 90 419 419 0 4000 4000 24000 1264 330 11406 8137 21360 2407 0 0 14633 0 0 2965 2895 0 500 89897 94406 Unrestricted Funds |
£ 0 0 0 0 13925 0 0 13925 0 0 0 0 0 0 0 0 0 0 0 0 0 13925 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Restricted Funds |
£ 78446 21559 0 800 16676 0 215 117696 385 0 16136 138 16659 0 0 0 0 4993 4993 2362 2362 141710 90 90 419 419 0 4000 4000 24000 1264 330 11406 8137 21360 2407 0 0 14633 0 0 2965 2895 0 500 89897 94406 Total 2021 |
£ 72662 19498 0 1518 12728 0 536 Total 2020 |
|---|---|---|---|---|
| 117696 | ||||
| 404 0 11728 601 |
||||
| 12733 | ||||
| 0 | ||||
| 0 | ||||
| 0 0 3761 |
||||
| 3761 | ||||
| 2362 | ||||
| 2362 | ||||
| 133104 | ||||
| 90 | ||||
| 89 0 |
||||
| 0 0 500 |
||||
| 500 | ||||
| 54133 3510 212 8399 0 21455 565 0 621 15205 0 4733 3270 2580 36575 500 |
||||
| 151758 | ||||
| 152348 |
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