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 2021
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 Kat Gardner Ann Taylor Christopher Lomas Laura Batten David Jones (Secretary) David Jonnes Sue Adams Susan Middleton Timothy Palmer-Fry Caroline Palmer-Fry Paul Shepherd Sam Wood 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 125 Church Road Hove BN3 2AN
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON CONTENTS
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Trustees' report 1 - 8
Independent examiner’s report 9
Statement of financial activities 10
Balance sheet 11
Notes to the accounts 12 - 18
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MATTHIAS, BRIGHTON
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees present their report and accounts for the year ended 31 December 2021.
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 third accounts as a registered charity and cover the year to 31 December 2021.
The PCC members who served during the year were:
Thomas Holbird (Chairman and Vicar) Helena Lomas Douglas Gardner Kat Gardner (appointed April 2021) Ann Taylor Christopher Lomas Laura Batten Rebecca McDonald- Balfour (resigned April 2021) David Jones (Secretary) David Jonnes Sue Adams Susan Middleton Timothy Palmer-Fry Caroline Palmer-Fry Paul Shepherd Sam Wood (appointed April 2021)
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
2021 was a year of re-connecting with one another as COVID-19 pandemic restrictions gradually eased. It was also a year of growth as we launched three significant new ministries: The Play Café; The Youth Café; and St Richard’s, Hollingdean. This report gives a summary of our activities as a church throughout 2021.
Sunday Services
From January-July we ran our 11am service online as well as in-person in order that those who were still isolating could join from their homes. Our 9am service has run throughout the year in-person and we sent a weekly ‘service of prayer’ with the Sunday sermon to those from this congregation who were isolating. Over the year lots of new people have joined the church, and a handful have not reconnected with church following the pandemic. By the end of the year there were about 240 people attending Sunday Services.
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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 2021
Kids Church
In May 2021 we appointed a new Kids and Youth Pastor, Johnny Hart who took over from Millie Avard. Johnny and Millie have done an excellent work leading the Kids Team with in-person sessions as well as the weekly ‘Kids Online’ service. St Matthias’ Kids Church grew in 2021 and by the end of the year we had 75 children attending! We have 4 volunteer-led childrens’ groups on a Sunday.
In September 2021 we launched the Youth Café as a drop in space for young people to hang out. St Matthias is well located with two of Brighton’s biggest secondary schools within half a mile, and hundreds of young people walk past the church each day. We provide free hot chocolate as well as games consoles, arts and crafts, table football and board games. The Youth Café has become very popular with about 80 young people coming each week.
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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 2021
Following the success of our youth café, we launched a youth club to create a safe space for deeper discussion about important topics in young people’s lives. This term we looking at topics such as time, money and social media. This was launched in November 21 and so far 40 young people have come along.
Our Sunday morning younger youth is a small group of Christian young people who support and pray for one another. They join Bright City Youth – a city wide Youth Service – on Friday evenings at St Peter’s.
Groups
In September St Matthias launched a new ‘Time out Together’ group for retired folk. We also launched a new evening group. There are now 9 groups, some meet in person and some on Zoom. Our groups are an essential way of keeping people connected. They provide a network of pastoral care and are the ideal place for people to go deeper in faith through bible study, discussion and prayer.
Play Café
Following the amazing success of Tots and Toddlers in which we had 1500 unique visitors within the first 18 months, we launched the Play Café in May 2021. Over lockdown we supported 90 new families with our ‘walk and talk’ weekly support groups for mums with new babies, which was the group the café then opened to directly serve and deepen relationship with.
The Play Café runs every morning in the church, Monday to Friday. It is run as a professional café with paid baristas alongside a team of volunteers, serving ethically sourced coffee and food produced by local partners. The Play Café has been incredibly popular and every day many guests enjoy the wonderful atmosphere. As well as enabling St Matthias to become a hub for our community
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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 2021
“I actually don’t know what I’d do without this place, it feels like a lifeline, thank you”. Café Guest
“If you’re a parent in Brighton then this is THE place for you. With delicious coffee, yummy snacks and tonnes of highquality toys for little ones to play with, it is the perfect place to hang out and feel relaxed with small children.” Guest comment on review website.
Alpha
We are into our thirteenth Alpha. Over these courses we have had 99 guests many of whom had no previous connection to church and who now love coming to St Matthias, to attend Sunday services, and are volunteering in our projects.
In 2021 we ran two online Alpha Courses. These worked really well and people have joined St Matthias through online Alpha during this period. Sam joined St Matthias after doing Alpha online. She said:
“Before Alpha, I would have told you very confidently that I was an atheist. I had very strong views and God was not part of my life. I would describe Alpha as a route home. A change in what I had built my life on. The necessary dying and things we need to let go of. And it has bought me to something else.”
Dadventure
Our monthly Dadventure group helps us to connect with Dads in the community through having fun with our kids. Dadventure involves outdoor adventure, making camps in the woods and cooking food on the fire. We want St Matthias to be a very Dad-friendly environment and have found that if we are able to reach out to the Dads it is much easier to reach the whole family.
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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 2021
Schools
We have now had school visits from four local primary schools and we are regularly invited into the schools to take assemblies. In 2021 St Matthias launched Alpha in Cardinal Newman secondary school attended by 20 year 7 and 8 students. We had school visits from two local primary schools to St Matthias. Children from a further two primary schools from Hollingdean attended the ‘Christmas Trail’ at St Richard’s.
St Richard’s
Following the parish boundary changes in 2018 to include Hollingdean into the St Matthias parish, we have been drawing up plans to plant a new church community into St Richard’s, Hollingdean. The first step was to launch a Foodbank into St Richard’s, and this was launched in February 2021 in response to the growing need in Hollingdean.
In its first 8 months the Hollingdean Foodbank has fed 424 people including 146 children. Our local domestic hubs have donated a whopping great total of 2,148KG of food since the Foodbank first opened. We distributed over 1,600Kg of food between February and August 2021.
We have hosted clients from all over the world. We have served students struggling to keep going under lockdown restrictions, workers who suddenly found jobs dried up in the pandemic, women isolated and far from family, escaping from domestic violence and trafficking, refugees and asylum seekers desperately trying to make ends end meet on an inadequate state allowance and not able to apply for work.
We have also had the honour to hear and share stories from longtime Brighton residents who are struggling with mental health, physical health and addiction recovery.
The Foodbank is part of a local network of community organisations called the Hollingdean Hive. This network includes other community food providers such as Brightstore Hollingdean, garden and green space pioneers, local statutory services and the Hollingdean Development Trust.
“Maybe Angels do exist” Foodbank client when they received their first food parcel.
In 2021 we hosted an Easter Holiday Club for children on free-school meals. It was a wonderful success with 15 children coming each day.
In May 2021 we employed Maleni Simerro and Quin Delport as lay-leaders of St Richard’s. Maleni and Quin have spent time getting to know the community of Hollingdean, gathering a group to pray, and launching monthly community meals attended by about 50 people.
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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 2021
St Richard’s has undergone a major renovation with roofing work, new windows, a new kitchen, a new boiler, new café bar, new toilets, new lighting, new office, PA/AV equipment, full redecoration, outdoor seating and festoons.
In October 2021 we launched our first Alpha at St Richard’s with 12 guests and a fantastic team.
In November we hosted a bonfire night for the community. It was a wonderful event with about 90 people including 30 children, most of whom had not previously attended St Richard’s. We also launched a new Play Café.
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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 2021
Christmas at St Richard’s was a wonderful celebration. We hosted the Christmas Trail in which, over a three-day period, the church was transformed into a fully immersive walk through of the Christmas story. The Christmas Trail was attended by groups from two local primary schools as well as many local families. St Richard’s also hosted a Family Christmas Party and a Christmas Day lunch for 40 guests.
Events
We hosted an Arts and Jazz music night at St Matthias as part of the Brighton Fringe festival. We also hosted Kingdom Come worship and prayer nights. Focus (our church weekend away) moved to being an online event and a number of groups went camping together.
Christmas
Christmas 2021 was affected by rising rates of COVID-19. We hosted a successful wreath making event and a wonderful Carols by Candlelight Service. The Christmas Bus driving around the community was a lot of fun. Our three Christmas Eve Nativity Services were well attended given the social distance restrictions in place and because by this time many were avoiding public places.
Staff
Flo Sparham joined the team to lead the Hollingdean Foodbank. Flo was joined by Maleni Simarro and Quin Delport as Community Pastors for St Richard’s. Johnny Hart joined the team as Kids and Youth Pastor. Sean Avard became our ‘head of operations’. Isabelle Brown and Lucy Frazer joined as LDY interns in September. We said goodbye to Tom Lomax, Toby Lancaster and Hannah Rothwell.
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 Charlie Hammond, and to Brian Steele 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 £341,383 (2020: £204,829), expenditure was £352,194 (2020: £179,799). This resulted in a deficit balance of £10,811 (2020: surplus of £25,030). £78,884 has been carried forward to 2022 (2020: £89,695), of which £17,995 is restricted funding (2020: £1,684).
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 £30,060 at the period end (2020: £54,599). 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 2021
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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 21[st] March 2022
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 2021.
Responsibilities and basis of report
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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.
Mark Cummins FCCA FCIE
On behalf of TC Group Office: Steyning, West Sussex
Dated: 25 July 2022
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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 2021
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| funds | funds | 2021 | 2020 | ||
| Income from: | Note | £ | £ | £ | £ |
| Donations | 3 | 177,576 | 19,143 | 196,719 | 145,275 |
| Other trading activities | 4 | 36,429 | 108,224 | 144,653 | 59,469 |
| Investment income | 5 | 11 | - | 11 | 85 |
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| Total income | 214,016 | 127,367 | 341,383 | 204,829 | |
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| Expenditure on: | |||||
| Charitable activities | 241,138 | 111,056 | 352,194 | 179,799 | |
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| Total expenditure | 6 | 241,138 | 111,056 | 352,194 | 179,799 |
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| Net income and net movement | in | ||||
| funds for the year | (27,122) | 16,311 | (10,811) | 25,030 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 88,011 | 1,684 | 89,695 | 64,665 | |
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| Total funds carried forward | 60,889 | 17,995 | 78,884 | 89,695 | |
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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 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | 11 | 30,829 | 33,412 | ||
| Current assets | |||||
| Debtors | 12 | 7,104 | 5,279 | ||
| Cash at bank and in hand | 58,262 | 62,517 | |||
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| 65,366 | 67,796 | ||||
| Creditors: amounts falling due | |||||
| within one year | 13 | (17,311) | (11,513) | ||
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| Net current assets | 48,055 | 56,283 | |||
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| Net assets | 78,884 | 89,695 | |||
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| The funds of the charity: | |||||
| Restricted funds | 14 | 17,995 | 1,684 | ||
| Unrestricted funds | 15 | 60,889 | 88,011 | ||
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| 78,884 | 89,695 | ||||
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The accounts were approved by the Board on 21[st] March 2022.
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 2021
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.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.
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 2021
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 2021
3 Income from donations
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Planned giving | 119,023 | - | 119,023 | 98,054 |
|
| Collections | 2,500 | - | 2,500 | 1,749 |
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| Appeals and donations | 27,822 | - | 27,822 | 17,792 |
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| Foodbank | 2,278 | 17,143 | 19,421 | 2,765 |
|
| Gift Aid tax reclaimed | 25,953 | - | 25,953 | 17,091 | |
| Grant | - | 2,000 | 2,000 | - | |
| Furlough grants (CJRS) | - | - | - | 7,824 | |
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| Total income from donations | 177,576 | 19,143 | 196,719 | 145,275 | |
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| 4 | Income from other trading activities | ||||
| Unrestricted | Restricted | Total | Total |
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| funds | funds | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| SDF salaries | - | 50,696 | 50,696 | 33,391 |
|
| St Matthias hall revenue | 10,534 | - | 10,534 | 2,986 |
|
| St Richards hall revenue | 85 | - | 85 | 4,777 |
|
| Snooker club | 534 | - | 534 | 2,640 |
|
| Weddings and funerals | 283 | - | 283 | 498 |
|
| Other events | 20,214 | - | 20,214 | 8,528 | |
| Capex SDF | 4,779 | 57,528 | 62,307 | 6,649 | |
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| Total income from other trading activities | 36,429 | 108,224 | 144,653 | 59,469 | |
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| 5 | Investment income | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Interest receivable | 11 | - | 11 | 85 | |
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| Total investment income | 11 | - | 11 | 85 | |
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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 2021
6 Total expenditure
| Total expenditure | |||||
|---|---|---|---|---|---|
| Staff | Depreciation | Other | Total | Total | |
| costs | costs | costs | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Expenditure on charitable activities | |||||
| Activities undertaken directly | 74,940 | 2,583 | 228,004 | 305,527 | 139,581 |
| Support costs | - | - | 46,667 | 46,667 | 40,218 |
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| Total charitable activities | 74,940 | 2,583 | 274,671 | 352,194 | 179,799 |
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| Analysis of support costs (including Governance costs) | Total | Total |
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| 2021 | 2020 | ||||
| £ | £ | ||||
| General office and administration | 44,507 | 38,118 | |||
| Governance costs: | |||||
| Independent examiners fees | 2,160 | 2,100 | |||
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| 46,667 | 40,218 | ||||
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Activities undertaken directly includes £55,971 (2020: £51,317) payable for Parish Ministry Costs (PMC).
7 Comparative Funds – Statement of Financial Activities for the year ended 31 December 2020
| Unrestricted | Restrict | Total | |
|---|---|---|---|
| funds | d funds |
2020 | |
| Income from: | £ | £ | £ |
| Donations | 143,175 | 2,100 | 145,275 |
| Other trading activities | 26,078 | 33,391 | 59,469 |
| Investment income | 85 | - | 85 |
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| Total income | 169,338 | 35,491 | 204,829 |
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| Expenditure on: | |||
| Charitable activities | 139,592 | 40,207 | 179,799 |
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| Total expenditure | 139,592 | 40,207 | 179,799 |
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| Net income/(expenditure) | 29,746 | (4,716) | 25,030 |
| Reconciliation of funds | |||
| Total funds brought forward from previous unregistered | |||
| position | 58,265 | 6,400 | 64,665 |
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| Fund balances carried forward | 88,011 | 1,684 | 89,695 |
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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 2021
8 Trustees
No members of the PCC received any remuneration directly from the charity in 2020 or 2021.
Helena Lomas received £11,087 (2020: £2,893) in a self-employed capacity.
9 Employees
Number of employees
The average monthly number of employees during the period was 5 (2020: 3).
| Employment costs | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Wages and salaries including social security costs | 74,940 | 56,916 |
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|
| 74,940 | 56,916 | |
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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
| Cost At 31 December 2020 & 31 December 2021 Depreciation At 1 January 2021 Charge for the year At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 |
Fixtures and Fittings £ 38,750 5,338 2,583 7,921 30,829 33,412 |
Total £ 38,750 5,338 2,583 7,921 30,829 33,412 |
|---|---|---|
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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 2021
| 12 | Debtors | 2021 | 2020 |
|---|---|---|---|
| £ | £ | ||
| Trade Debtors | 6,313 | - | |
| Gift Aid | 791 | 5,279 | |
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| 7,104 | 5,279 | ||
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| 13 | Creditors: amounts falling due within one year | 2021 | 2020 |
| £ | £ | ||
| Trade Creditors | 4,703 | - | |
| Accruals and deferred income | 2,160 | 2,100 | |
| Other creditors | 10,448 | 9,413 | |
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| 17,311 | 11,513 | ||
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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:
| Movement | in funds | |||
|---|---|---|---|---|
| Balance at | ||||
| Balance at | Resource | 31 | ||
| 1 January | Incoming | s | December | |
| 2021 | resources | expended | 2021 | |
| £ | £ | £ | £ | |
| Strategic development (SDF) | - | 101,574 | (101,574) | - |
| Cafe funding | 584 | - | (584) | - |
| Elderly people projects | 1,000 | - | - | 1,000 |
| Night shelter | 100 | - | - | 100 |
| Youth Club | - | 1,000 | (994) | 6 |
| Enjoolata Foundation | - | 5,650 | - | 5,650 |
| Church Roof | - | 2,000 | - | 2,000 |
| Foodbank | - | 17,143 | (7,904) | 9,239 |
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|
| 1,684 | 127,367 | (111,056) | 17,995 | |
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SDF – Grant funding for salaries and building improvements from Chichester diocese and the Church Commissioners for the purpose of revitalising St Matthias and St Richard’s.
Café Funding – grant funding to provide seen funding to launch a Play Café as a supportive community for parents and toddlers.
Elderly people projects - Donation for a new support group for elderly people which we plan to start in 2022.
Night Shelter – gift towards the St Matthias Night Shelter for those experiencing homelessness. Youth Club – grant to enable St Matthias to launch a new Youth Café.
Enjoolata Foundation – grant to improve the St Richard’s garden for community use.
Church Roof – grant to contribute towards works needed to be carried out on the north chancel roof. Foodbank – grant received towards the church Foodbank for community use.
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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 2021
| 15 | Analysis of net assets between funds | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | |||
| £ | £ | £ | ||
| Fund balances at 31 December 2021 are represented by: | ||||
| Fixed assets | 30,829 | - | 30,829 | |
| Current assets | 47,371 | 17,995 | 65,366 | |
| Creditors: amounts falling due within one year | (17,311) | - | (17,311) | |
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| 60,889 | 17,995 | 78,884 | ||
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| 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) | |
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| 88,011 | 1,684 | 89,695 | ||
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16 Ultimate controlling party
The charity was under the control of the Trustees during the period under review.
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