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2020-12-31-accounts

Charity Registration No. 1185491

St Matthias Church 360c Ditchling Road Brighton East Sussex BN1 6JG

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Thomas Holbird (Chairman and Vicar) Helena Lomas Douglas Gardner Ann Taylor Christopher Lomas Laura Batten Rebecca McDonald- Balfour David Jones (Secretary) David Jonnes Sue Adams Susan Middleton Timothy Palmer-Fry Caroline Palmer-Fry Paul Shepherd Charity number 1185491 Principal Address St Matthias Church Office 360c Ditchling Road Brighton BN1 6JG Independent Examiner TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN Bankers HSBC Bank plc 1 Kings Parade Ditchling Road Brighton BN1 6JT

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON CONTENTS

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Trustees' report 1
Independent examiner’s report 6
Statement of financial activities 7
Balance sheet 8
Notes to the accounts 9
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report and accounts for the year ended 31 December 2020.

The accounts comply with the Charities Act 2011, the charity’s Trust Deed and 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 (FRS102) (effective 1 January 2015).

Status

The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is registered with the Charity Commission. Our Charity Commission number is 1185491.

These are our second accounts as a registered charity and cover the year to 31 December 2020.

The PCC members who served during the year were:

Thomas Holbird (Chairman and Vicar) Penelope Buller – resigned in October 2020 Helena Lomas Douglas Gardner Ann Taylor Christopher Lomas Laura Batten Rebecca McDonald- Balfour David Jones (Secretary) David Jonnes Sue Adams Susan Middleton Timothy Palmer-Fry Caroline Palmer-Fry Paul Shepherd – appointed in October 2020

All staff undergo a formal recruiting and selection process, followed by an induction period that includes any training considered necessary to effectively perform their role. Volunteers and trustees’ follow the recruitment and selection process in line with our Safer Recruitment Safeguarding policy and they receive necessary induction and training for their specific roles

Aims and Organisation

The aim of the PCC is the promotion in the Ecclesiastical parish the whole mission of the church.

Overview of Church Activities

2020 was a challenging year for St Matthias. When the COVID-19 pandemic led to the national lockdown in March we had to instantly change how we operated as a church. Church services and events went online as people joined from their own homes. This report gives a summary of our activities as a church throughout 2020.

Sunday Services

From March we launched two online services so that people could continue to worship and access talks without coming to the church building. We needed to quickly learn how to produce high quality film content. A great amount of creativity went into producing these services. A fun-packed Kids Online service aimed at young children enabled families to enjoy church from their homes. St Matthias Online was an adult focussed service which included pre-filmed music, bible readings, creative prayer, and talks.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

In addition to the online services we also produced a weekly Service of Prayer which was sent out by post and email along with the 9 o’clock news. This was a good way of keeping the 9am Congregation in touch.

From September we were able to reopen our 9am and 11am Services in line with Government and Church of England guidelines regarding the wearing of masks, social distancing, and without congregational singing.

Alpha

We ran two Alpha courses in 2020 in which we welcomed 12 guests. One of these courses was Alpha Online which has many advantages over in-person Alpha and works very well.

Groups

In 2020 we launched 3 new groups in addition to the 4 existing ones, all meeting on Zoom. Our groups became an essential way of keeping people connected. They enabled a network of pastoral care and became the ideal place for people to go deeper in faith through bible study, discussion and prayer.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Events

Our last community event before lockdown restrictions was a School Disco. It was a great success and we raised £500 for local schools.

Once in-person gatherings were not possible we reverted to running online events in order to keep people connected during a period of isolation. We hosted a pub quiz, a weekly Tots and Toddlers song time, Easter Services, Kingdom Come worship and prayer nights, Dadventure challenges and even Focus (our church weekend away) Online. We also launched a new Justice Team, convened to help respond to issues of social injustice.

Christmas

Christmas 2020 was a great success at St Matthias. We were able to run services such as our Carols by Candelight, Christmas Eve Nativity and Christmas Day Services in the building as well as online. Instead of Beer and Carols we hosted the Christmas Bus. We drove around the community in an open top double decker bus with a live band on the top playing Christmas music. Through this initiative we were able to bring some fun Christmas vibes to our community, especially those who have been isolated.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Staff

We were able to benefit from the Government furlough scheme by furloughing two members of staff. We were extremely thankful for the work three members of staff who have moved on from their roles in 2020: our office administrator Charly Wood, our Kids Church Pastor Sarah Auld, and Jake Stimson, our worship pastor. Millie Avard joined the team in September taking up the Kids Church Pastor role and Tom Lomax joined the team as Worship Pastor in November. Toby Lancaster who is a St Mellitus ordinand joined the team in September for the final year of his ordination training. Hannah Rothwell joined the team becoming St Matthias’ first Leadership Development Year intern in September. In November Flo Sparham joined the team as Foodbank Manager.

Risk Assessments

All events and activities are Risk Assessed, and the PCC is confident that it has reacted appropriately to the risks it encounters. Financial Risk is minimised by robust accounting procedures, and strict procedures for the counting and receipt of monies. We are thankful to our book-keeper Jo Aldridge, and to Helen James for providing extensive support to our finance team.

Fire protection is well maintained and all those who run events are Fire Marshall trained. Our Head of Operations regularly review the premises for other Health and Safety issues and take appropriate remedial action.

Children and Vulnerable Adults Protection and Safeguarding

The Priest-in-Charge is DBS checked, as are all of our Kids Church Team. The Priest-in-Charge and Kids Church Team have received training on Safeguarding and Safer Recruitment. We have fully complied with the Diocesan Safeguarding measures for children and vulnerable adults including the Simple Quality Protects process. All outside groups that use the premises and involve children must adhere to our Safeguarding Policy.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, in relation to having due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults.

Financial Review

Total income for the year was £204,829. Expenditure was £179,799. This resulted in a balance of £25,030 - which offset the deficit at the end of the previous year of £24,466. £89,695 has been carried forward to 2021, of which £1,684 is restricted funding.

Reserves Policy

The charity’s reserves policy is to hold positive free reserves and a minimum cash balance totalling at least 3 month’s staff costs in order to ensure the charity is able to meet its ongoing operational needs. The charity held free reserves of £54,599 at the period end. The charity was therefore operating within their reserves policy at the period end.

Public Benefit

In shaping our objectives and planning our activities for the year, the trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the trustees have considered how the planned activities will contribute to overall aims and objectives that they have set.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees’ responsibilities in relation to the accounts

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the board on …22 April 2021…………………………..

On behalf of the board of trustees

Thomas Holbird Chairman

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON

I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity’s trustees, 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 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 which gives me cause to believe that in, any material respect:

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.

Mark Cummins FCCA FCIE

On behalf of TC Group Office: Steyning, West Sussex

Dated: 28 April 2021

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted Restricted
funds funds 2020 2019
Income from: Note £ £ £ £
Donations 3 143,175 2,100 145,275 98.028
Other trading activities 4 26,078 33,391 59,469 75,880
Investment income 5 85 - 85 150
──────── ──────── ──────── ────────
Total income 169,338 35,491 204,829 174,058
──────── ──────── ──────── ────────
Expenditure on:
Charitable activities 139,592 40,207 179,799 198,524
──────── ──────── ──────── ────────
Total expenditure 6 139,592 40,207 179,799 198,524
──────── ──────── ──────── ────────
Net income/(expenditure) and net
movement in funds for the year 29,746 (4,716) 25,030 (24,466)
Reconciliation of funds
Total funds brought forward 58,265 6,400 64,665 89,131
──────── ──────── ──────── ────────
Total funds carried forward 88,011 1,684 89,695 64,665
════════ ════════ ════════ ════════

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derives from continuing activities.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON BALANCE SHEET

AS AT 31 DECEMBER 2020

2020 2019
Notes £ £ £ £
Fixed assets 11 33,412 35,982
Current assets
Debtors 12 5,279 5,590
Cash at bank and in hand 62,517 25,193
──────── ────────
67,796 30,783
Creditors: amounts falling due
within one year 13 (11,513) (2,100)
──────── ────────
Net current assets 56,283 28,683
──────── ────────
Net assets 89,695 64,665
════════ ════════
The funds of the charity:
Restricted funds 14 1,684 6,400
Unrestricted funds 15 88,011 58,265
──────── ────────
89,695 64,665
════════ ════════

The accounts were approved by the Board on .....22 April 2021

Thomas Holbird Chairman

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

1 Legal status of charitable company

The Parochial Church Council of the Ecclesiastical Parish of St Matthias, Brighton is a charity. The charity’s registered number and office address can be found on the Legal and Administrative Information page.

2 Accounting policies

2.1 Basis of preparation

The Parochial Church Council of the Ecclesiastical Parish of St Matthias, Brighton meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about The Parochial Church Council of the Ecclesiastical Parish of St Matthias, Brighton ability to continue as a going concern.

The financial statements have been prepared in accordance with 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) (effective 1 January 2015) and in accordance with Church Accounting Regulations 2006.

2.2 Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. This includes taking into account any known impact of the COVID-19 pandemic.

2.3

Income

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable the income will be received and the amount can be quantified with reasonable accuracy.

Donations and other forms of voluntary income are recognised as income when receivable, except insofar as they are incapable of financial measurement.

Income from charitable activities comprises grants awarded for activities undertaken by the charity's project partners. Grants are credited to the Statement of Financial Activities in the year in which they are receivable unless a grant is subject to donor imposed conditions that specify the time period in which the expenditure of the resources can take place; in which case they are deferred.

2.4 Expenditure and basis of apportioning costs

Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category.

Charitable activities comprises all expenditure directly relating to the objectives of the charity.

Governance costs (included within Support costs) comprises all costs associated with constitutional and statutory requirements with which the charity must comply.

Depreciation relates to equipment depreciation, being written off over 15 years straight line.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

2 Accounting Policies (continued)

2.5 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.

2.7 Creditors and provisions

Creditors and provisions are recognised where the charity has present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

2.8 Fund Accounting

Unrestricted funds are to be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds are to be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2.9 Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

2.10 Cash flow statement

In accordance with Section 7 of FRS 102 the charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

3 Income from donations

Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Planned giving 96,054 2,000 98,054 62,610
Collections 1,749 - 1,749 6,831
Appeals and donations 17,692 100 17,792 10,747
Foodbank 2,765 - 2,765 -
Gift Aid tax reclaimed 17,091 - 17,091 17,840
Furlough grants (CJRS) 7,824 - 7,824 -
──────── ──────── ──────── ──────
Total income from donations 143,175 2,100 145,275 98,028
════════ ════════ ════════ ══════
4 Income from other trading activities
Unrestricted Restricted Total
Total
funds funds 2020 2019
£ £ £ £
SDF salaries - 33,391 33,391 41,418
St Matthias hall revenue 2,986 - 2,986 10,396
St Richards hall revenue 4,777 - 4,777 9,384
Snooker club 2,640 - 2,640 3,317
Weddings and funerals 498 - 498 1,857
Other events 8,528 - 8,528 9,508
Capex SDF 6,649 - 6,649 -
──────── ──────── ──────── ──────
Total income from other trading activities 26,078 33,391 59,469 75,880
════════ ════════ ════════
═════
5 Investment income
Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Interest receivable 85 - 85 150
──────
──────── ──────── ────────
Total investment income 85 - 85 150
════════ ════════ ════════
═════

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

6 Total expenditure

Total expenditure
Staff Depreciation Other Total Total
costs costs costs 2020 2019
£ £ £ £ £
Expenditure on charitable activities
Activities undertaken directly 53,886 2,570 83,125 139,581 122,814
Support costs 3,030 - 37,188 40,218 75,710
──────── ──────── ──────── ──────── ────────
Total charitable activities 56,916 2,570 120,313 179,799 198,524
──────── ──────── ──────── ──────── ────────
Analysis of support costs (including Governance costs) Total
Total
2020 2019
£ £
General office and administration 38,118 73,610
Governance costs:
Independent examiners fees 2,100 2,100
──────── ────────
40,218 75,710
════════ ════════

Activities undertaken directly includes £51,317 (2019: £59,767) payable for Parish Ministry Costs (PMC)

7 Comparative Funds – Statement of Financial Activities for the year ended 31 December 2019

Unrestricted Restricted Total
funds funds 2019
Income from: £ £ £
Donations 91,628 6,400 98,028
Other trading activities 34,462 41,418 75,880
Investment income 150 - 150
──────── ──────── ────────
Total income 126,240 47,818 174,058
──────── ──────── ────────
Expenditure on:
Charitable activities 157,106 41,418 198,524
──────── ──────── ────────
Total expenditure 157,106 41,418 198,524
──────── ──────── ────────
Net income/(expenditure) (30,866) 6,400 (24,466)
Reconciliation of funds
Total funds brought forward from previous unregistered
position 89,131 - 89,131
──────── ──────── ────────
Fund balances carried forward 58,265 6,400 64,665
════════ ════════ ════════

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

8 Trustees

No members of the PCC received any remuneration directly from the charity in 2019 or 2020.

Helena Lomas received £2,893 (2019: £11,327) in a self-employed capacity.

Timothy Palmer-Fry is a director and shareholder of Caliper Projects Limited which invoiced the church £nil (2019: £17,756) in the year.

9 Employees

Number of employees

The average monthly number of employees during the period was 3 (2019: 3).

Employment costs 2020 2019
£ £
Wages and salaries including social security costs 56,916 45,990
─────── ───────
56,916 45,990
═══════ ═══════

10 Taxation

As a charity, The Parochial Church Council of the Ecclesiastical Parish of St Matthias, Brighton is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

11 Fixed Assets

These relate to equipment acquired prior to registration as a charity. The net book value at 1 January 2020 was £35,982 and depreciation of £2,750 was charged in the year.

12 Debtors 2020 2019
£ £
Gift Aid 5,279 4,069
Other debtors - 1,521
─────── ───────
5,279 5,590
═══════ ═══════

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

13 Creditors: amounts falling due within one year 2020 2019
£ £
Accruals and deferred income 2,100 2,100
Other creditors 9,413 -
─────── ───────
11,513 2,100
═══════ ═══════

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held for specific purposes:

donations and grants held for specific purposes:
Movement in funds
Balance at
Balance at 31
1 January
Incoming
Resources		 December
2020
resources
expended		 2020
£ £
£		 £
Strategic development funding – towards
salaries		 - 33,391
(33,391)		 -
Cafe funding 5,400
2,000
(6,816)		 584
Elderly people projects 1,000 -
-		 1,000
Night shelter - 100
-		 100
───────
───────
───────
───────
6,400
35,491
(40,207)		 1,684
═══════
═══════
═══════
═══════
15 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
£ £ £
Fund balances at 31 December 2020 are represented by:
Fixed assets 33,412 - 33,412
Current assets 66,112 1,684 67,796
Creditors: amounts falling due within one year (11,513) - (11,513)
─────── ─────── ───────
88,011 1,684 89,695
═══════ ═══════ ═══════
Fund balances at 31 December 2019 are represented by:
Fixed assets 35,982 - 35,982
Current assets 24,383 6,400 30,783
Creditors: amounts falling due within one year (2,100) - (2,100)
─────── ─────── ───────
58,265 6,400 64,665
═══════ ═══════ ═══════

16 Ultimate controlling party

The charity was under the control of the Trustees during the period under review.

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