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2021-12-31-accounts

Registered Charity: 1193766

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

Contents

Page

The following pages do not form part of the statutory accounts:

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Background

The parish is situated on the southern outskirts of Salisbury and is part of the Salisbury Deanery.

The object of the Parochial Church Council (PCC) is to co-operate with the clergy in promoting in the parish the whole mission of the Church; pastoral, evangelistic, social and ecumenical.

The PCC was a charity excepted from registration with the Charity Commission, however it was decided to complete registration and this took effect on 10 March 2021 with the registered number of 1193766.

The address for correspondence is the Secretary; Mrs L Baker, 47 Middle Street, Salisbury.

The Reverend Rebecca Roberts was installed as Vicar on 18 January 2013.

Members and Officers of the PCC

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

The following persons served on the PCC during the year:

Clergy Reverend Rebecca Roberts (Vicar) Reverend Julian Poppleton (Assistant Priest) Curate Reverend Mike Badger

Churchwardens

All Saints' Church:Mrs J Greenaway - until APCM 2021 Mr R Salkeld - from APCM 2021 St George's Church:Mr C Woodd

Deanery/Diocesan Synod Representatives

Mr N Turpin Mrs K Carter Elected members until APCM 2021 Mr N Brown Dr K Mash Mr A Mercer until APCM 2022 Mrs J Woodford until APCM 2023 Mrs S Reeder Mrs V Overton Mrs E Wilson until APCM 2024 Miss O Thomson Mrs D Mussellwhite Mrs J Tilley Mrs A McGarry

Officers Chairman Reverend Rebecca Roberts Vice-Chairman Mr C Woodd Secretary Mrs L Baker Treasurer Mr M Fisher

APCM 2021 = Annual Parish Church Meeting 28 April 2021

Trustee Induction and Training

Churchwardens and Officers attend training sessions held by the Diocese. Other members of the PCC are encouraged to attend courses from time to time, according to their personal needs and interests. The PCC has not adopted a formal training regime.

Advisers

Bankers - Lloyds Bank plc (Salisbury), and the Central Board of Finance of the Church of England.

Page 1

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 (continued)

Committees

The PCC met 6 times during the year including the APCM. Between meetings it operates through its Standing Committee. It has appointed working groups or sub-committees for certain tasks including, Worship, Social Events, Property, Hall, Mission and Outreach, Children and Young Peoples' Work.

The Standing Committee is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the PCC.

Review of financial activities

The income from giving, excluding legacies and parochial fees, was £129,456 (2020: £92,471). In spite of the churches being closed due to the Covid-19 pandemic, Planned Giving was maintained. Restricted Donations to the Hall Transformation Fund including Gift Aid Tax recoverable amounted to £47,234 (2020: £12,223). A legacy of £1,000 was received in 2021 (2020: £5,000). Loss of Income grants of £5,900 were received from Wiltshire County Council in respect of the Hall.

Diocesan Share was set at £66,844 for the year, but due to the lack of Reserves, £60,966 was paid during the year and a further £3,000 after the year end.. For the same reason Away Giving had to be curtailed. A number of improvements to the Hall were made, and equipment and furnishings purchased, funded from the Transformation Fund. In addition deposits were paid in the year for purchases to be completed in 2022; these have been carried forward as Prepayments (see note 5).

An overall surplus of £44,161 (2020: £1,631) for the year arose before the change in value of investments. There was a surplus in unrestricted funds of £882 (2020: deficit £4,109). The total gains on investments amounted to £24,685 (2020: £11,107). A transfer from Restricted to Unrestricted Funds of £6,073 accounts for the Fixed Assets purchased from Restricted Funds.

Reserves and Investments Policy

The PCC do not intend to accumulate reserves beyond the anticipated requirements. The unrestricted reserves of £7,971 are adequate for the working capital and routine maintenance of the churches and the hall. The Restricted Funds, however, will guarantee the financing of immediately foreseeable church repair works.

It is the policy of the PCC to maintain its investments as shown in note 4.

The annual report was approved by the PCC on 23 March 2022 and signed on their behalf by:

R Roberts Vicar and Chairman

M J Fisher

Treasurer

Page 2

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

I report on the accounts of The Parochial Church Council of Harnham: St George and All Saints for the year ended 31 December 2021, which are set out on pages 4 to 9.

This report is made solely to the Charity’s Trustees, as a body, in accordance with section 154 of the Charities Act 2011. My examination has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body, for my independent examination, for this report, or for the opinions I have formed.

Respective responsibilities of Trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes a consideration of 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 in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

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V J Poole 18 St Georges Road Salisbury Wiltshire SP2 8LU

Date: 28 May 2022

Page 3

THE PAROCHIAL CHURCH COUNCIL OF

HARNHAM: ST GEORGE AND ALL SAINTS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Funds
INCOMING RESOURCES
Incoming resources from generated funds:
Voluntary income
Incoming resources from donors
70,547
Other voluntary income
14,293
Legacies
1,000
Activities for generating funds:
Charitable and ancillary trading
18,660
Investment income
4,566
Total incoming resources
Note 10
109,066
RESOURCES EXPENDED
Cost of generating funds:
Expenses of charitable and ancillary trading
9,672
Charitable activities
Donations & distributions
711
Directly relating to the work of the Church
83,012
Church management and administration
14,789
Governance costs
-
Total resources expended
Note 11
108,184
NET INCOMING/(OUTGOING) RESOURCES
FOR YEAR
882
Gains/(Losses) on investments Note 4
336
NET INCREASE/(DECREASE) IN FUNDS
1,218
Transfers between Funds
6,073
Fund balances at 1 January
680
Fund balances at 31 December
£7,971
Note 7
Restricted
Funds
1,981
50,642
-
-
471
53,094
2,405
1,981
5,429
-
-
9,815
43,279
11,656
54,935
(6,073)
192,048
£240,910
Note 8
Endowment
Funds
-
-
-
-
-
-
-
-
-
-
-
-
-
12,693
12,693
-
128,689
£141,382
Total
Unrestricted
2021
Funds
72,528
70,274
64,935
7,967
1,000
5,000
18,660
7,463
5,037
4,636
162,160
95,340
12,077
11,309
2,692
761
88,441
72,182
14,789
15,197
-
-
117,999
99,449
44,161
(4,109)
24,685
-
68,846
(4,109)
-
321,417
4,789
£390,263
£680
Restricted
Endowment
Funds
Funds
1,303
-
18,483
-
-
-
-
-
523
-
20,309
-
3,553
-
1,603
-
9,413
-
-
-
-
-
14,569
-
5,740
-
5,389
5,718
11,129
5,718
180,919
122,971
£192,048
£128,689
Total
2020
71,577
26,450
5,000
7,463
5,159
115,649
14,862
2,364
81,595
15,197
-
114,018
1,631
11,107
12,738
308,679
£321,417

All activities relate to continuing operations.

Page 4

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS BALANCE SHEET

AS AT 31 DECEMBER 2021

Notes
FIXED ASSETS
Freehold Property
St George's Hall
3
Equipment and Furniture
Investments (at Market Value)
4
TOTAL FIXED ASSETS
CURRENT ASSETS
CBF Deposit Account
Current Accounts
Debtors and Prepayments
5
Less:CURRENT LIABILITIES
Amounts due within one year
6
NET CURRENT ASSETS
TOTAL NET ASSETS
Representing:
ENDOWED FUNDS
7
RESTRICTED FUNDS
8
UNRESTRICTED FUNDS
2021
40,000
6,467
196,780
243,247
45,078
73,247
39,223
157,548
10,532
147,016
£390,263
141,382
240,910
7,971
£390,263
2020 2020
45,078
73,247
39,223
157,548
10,532
42,841
56,950
13,978
113,769
5,038
40,000
591
172,095
212,686
108,731
£321,417
128,689
192,048
680
£321,417

The accounts were approved and authorised for issue by the PCC on 23 March 2022 and were signed on their behalf by:

R Roberts Chairman

M J Fisher Treasurer

Page 5

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

2. RESOURCES EXPENDED

3. FREEHOLD PROPERTY AND TANGIBLE ASSETS

Freehold Property

St George's Hall was valued by the Trustees at £40,000, as an estimate of the value to the PCC, based on a capitalisation of the hall's PCC usage at commercial rates, in March 2007.

Equipment and Furnishings
Cost
at 1 January 2021
Additions in Year
at 31 December 2021
Depreciation
at 1 January 2021
Charge for the Year
at 31 December 2021
Net Book Value
at 31 December 2021
at 1 January 2021
4. INVESTMENTS
Market value at 1 January
Unrealised gains/(losses) on revaluation
Market value at 31 December
The holdings consist of :-
Units
Central Board of Finance of the Church of England's
Investment Fund.
8402.62
Fixed Interest Fund
171
(The original cost of the investments is not known.)
Total
591
6,073
Electronic
Equipment
591
1,254
Electronic
Equipment
591
1,254
Hall
Furniture
-
4,819
6,664 1,845 4,819
-
197
-
197
-
-
197 197 -
6,467
591
1,648
591
4,819
-
Units
8402.62
171
2020
160,988
11,107
£172,095
Value
171,806
289
£172,095

Page 6

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

5. DEBTORS AND PREPAYMENTS

EBTORS AND PREPAYMENTS
Gift Aid Income Tax Receivable
Hall Rent Receivable
Other Debtors
Investment Income Receivable
Prepaid Expenditure
2021
8,800
2,331
6,854
209
21,029
£39,223
2020
7,410
600
5,317
201
450
£13,978

Prepaid Expenditure in 2021 consists of deposits for purchases to be completed in 2022.

6. CREDITORS AND ACCRUALS

Sundry Creditors
Outstanding Share (partial)
Accrued Expenditure
2021
5,783
3,000
1,749
£10,532
2020
4,915
-
123
£5,038

Unpaid Diocesan Share is not under a contractual obligation, and so no further Creditor arises for the amount not accounted for.

7. ENDOWED FUNDS

(Funds that provide income but cannot be expended)
St George's Hall Property Fund
Warre Trust
Eckett (Churchyard) Trust
Mitchell (Churchyard) Trust
West Harnham Church Hall Fund
Balance at
Investment
Balance at
1 January
Gains & 31 December
2021
(Losses)
2021
40,000
-
40,000
77,333
11,120
88,453
289
(19)
270
10,086
1,450
11,536
981
142
1,123
£128,689
£12,693
£141,382
Balance at
Investment
Balance at
1 January
Gains & 31 December
2021
(Losses)
2021
40,000
-
40,000
77,333
11,120
88,453
289
(19)
270
10,086
1,450
11,536
981
142
1,123
£128,689
£12,693
£141,382
40,000
88,453
270
11,536
1,123
£141,382

St George's Hall Property Fund - the land on which the hall was built was bequeathed as a permanent

endowment for ecclesiastical purposes. The PCC acts as managing trustees for the hall and field, which are held by the Diocesan Board of Finance as custodian trustees.

Warre Trust - income is available for general purposes, while no stipendiary curate is appointed, however the Diocese has confirmed that this will not be enforced.

Eckett (Churchyard) Trust - income may be used for general purposes, as long as certain graves are maintained.

Mitchell (Churchyard) Trust - income is to be applied to the maintenance of All Saints churchyard.

West Harnham Church Hall Fund - income must be applied to the maintenance of the church hall.

Page 7

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

8. RESTRICTED FUNDS

(Funds that can only be expended
on specified purposes)
60 St George's Road Fund
Churchyard Fund
Appeal for both Churches
++
Friends of Harnham Churches
++
William Snow Memorial Fund
++
Organ Fund (general)
++
White - All Saints' Organ Fund
++
Pike - St George's Repair Fund
++
Snelling - All Saints' Projects
++
Harper - St George's generally
++
Hall Transformation
++
St George's Warre Artwork
++
Church Banner
++
Vicar's Discretionary Fund
++
Flower Funds

Bumps, Babes and Blessings

Messy Church
**
Specific Collections
Other Income in the year
Balance at
1 January
2021
76,187
4,878
3,059
28,169
6,202
3,438
9,209
3,569
17,863
1,000
30,196
4,836
100
2,258
417
299
124
-
244
£192,048
Incoming
Resources
-
-
-
2,150
-
38
-
-
-
-
47,234
-
-
220
-
-
-
1,981
1,471
£53,094
Investment
Gains &
(Losses)
10,955
701
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
£11,656
Expended
inyear
-
(2,269)
-
(1,254)
-
-
-
(1,532)
(867)
-
(6,637)
-
-
(23)
(152)
-
-
(1,981)
(1,173)
(£15,888)
Balance at
31 December
2021
87,142
3,310
3,059
29,065
6,202
3,476
9,209
2,037
16,996
1,000
70,793
4,836
100
2,455
265
299
124
-
542
£240,910

60 St George's Road Fund - Diocesan approval was obtained for this fund to be expended on the All Saints project as it was classed as a "suitable capital project". £42,750 from this fund was used in 2006.

Churchyard Fund - for the benefit of All Saints. Status and origins currently uncertain.

Appeal and Friends - for the repair and improvement of both churches. Both funds were launched during 2006.

William Snow Memorial Fund - this fund was created by a gift from Mr Snow (now deceased) to install glass doors at All Saints' Church but practicalities and costings have proved prohibitive and his representatives have directed that other projects will be undertaken from the fund in his memory.

++ = Specific donations not yet expended

** = Self financing activities

Other Income in the year - donations and investment income from endowments for specified purposes, most of which were both received and fully expended during the year.

9. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed Asset Investments and Property
Current Assets
Current Liabilities
Unrestricted
11,412
7,091
(10,532)
£7,971
Restricted
90,453
150,457
-
£240,910
Endowed
141,382
-
-
£141,382
Total
243,247
157,548
(10,532)
£390,263

Page 8

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

10. INCOMING RESOURCES
Incoming resources from donors
Planned giving
Donations under Gift Aid
Gift Aid Tax recoverable thereon
Parish Giving Scheme
Donations not under Gift Aid
Collections
Other voluntary income
Donations, Appeals, etc
Parochial Fees
Legacies
Income from charitable and ancillary trading
Parish Magazine
Church Hall
Investment income
Dividends and Interest
11. RESOURCES EXPENDED
Expenses of charitable and ancillary trading
Parish Magazine
Church Hall
Donations and Distributions
Overseas missionary
Home mission and Church
Secular charities
Subscriptions
Special collections
Directly relating to the work of the Church
Ministry: Diocesan Share
Clergy Expenses, Services, Music, etc
Church running and maintenance
Churchyards
Church management and administration
Governance costs
Independent Examiner
Unrestricted
23,306
5,880
31,779
979
8,603
70,547
6,286
8,007
14,293
1,000
2,289
16,371
18,660
4,566
£109,066
Unrestricted
-
9,672
9,672
-
400
-
210
101
711
63,966
8,459
7,640
2,947
83,012
14,789
-
£108,184
2021
Restricted
-
-
-
-
1,981
1,981
50,642
-
50,642
-
-
-
-
471
£53,094
2021
Restricted
559
1,846
2,405
-
-
-
-
1,981
1,981
-
288
2,399
2,742
5,429
-
-
£9,815

Page 9

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS DETAILS OF INCOMING RESOURCES FOR THE YEAR ENDED 31 DECEMBER 2021

Incoming resources from donors
Planned giving
Donations under Gift Aid
Gift Aid Tax recoverable thereon
Parish Giving Scheme
Donations not under Gift Aid
General Collections
Specific Collections
Other voluntary income
Unrestricted
General Donations
Parochial Fees
Historic Churches Cycle Ride
Restricted (including Gift Aid Tax recoverable)
Friends Subscriptions
Hall Transformation Fund
Other Restricted Donations
Legacies
Irene Wells for general purposes
Carol Parker for general purposes
Net income from charitable and ancillary trading
Parish Magazine
Receipts
Expenses
Parish Hall
Rental and other Income
Parish usage (estimated)
Expenses
Total net income from charitable and ancillary trading
Investment income
Dividends and Deposit Interest
General Income from Trusts
Restricted Income from Trusts
Unrestricted
23,306
5,880
31,779
979
61,944
8,603
-
70,547
5,836
8,007
450
-
-
-
14,293
1,000
-
1,000
2,289
-
2,289
15,501
870
(9,672)
6,699
8,988
2,250
2,316
-
4,566
£99,394
2021
Restricted
-
-
-
-
-
-
1,981
1,981
-
-
-
2,150
47,234
1,258
50,642
-
-
-
-
(559)
(559)
-
-
(1,846)
(1,846)
(2,405)
-
-
471
471
£50,689

Page 10

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS DETAILS OF RESOURCES EXPENDED FOR THE YEAR ENDED 31 DECEMBER 2021

DONATIONS AND DISTRIBUTIONS
Overseas missionary
Church Mission Society
Mission Aviation Fellowship
Salisbury Diocese Sudan Fund
Home mission and Church
Church Urban Fund
Church Army
Salisbury Christians against Poverty
The Bridge Youth Project
Secular Charities
Salisbury Trust for the Homeless
Total Mission and Away Giving
Subscriptions
The Friends of Salisbury Cathedral
Churches Together
Wiltshire Historic Churches Trust
Special Collections
Appeals to Congregation
Christmas Appeal - half for
Salisbury Trust for the Homeless
Laptops Appeal for School
Christian Aid
Bereavement Service for Cruse Bereavement Care
Remembrance for Royal British Legion
Alabare Christian Care Centres
Salisbury Trust for the Homeless
Embracing Middle East - cash jars
Bishop's Appeal
Other receipts for other charities
Manna Fund
Salisbury Hospice Care Trust
Stars Appeal
Ride & stride
Southern Spinal Injury Trust
Unrestricted
-
400
400
-
400
10
-
200
210
19
-
10
18
44
5
5
-
-
-
-
-
-
-
101
£711
2021

Page 11

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS DETAILS OF RESOURCES EXPENDED FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
DIRECTLY RELATING TO THE WORK OF THE CHURCH
Diocesan Share
Total, net of Direct Debit Discount
63,966
Clergy Expenses
1,296
Upkeep of Churches
Insurance
3,608
Heat Light and Water
2,606
Routine Repairs and Maintenance
1,426
7,640
Major projects and repairs to Churches
All Saints - glazing
-
St Georges - glazing
-
Signage
-
Costs of burglaries
-
-
Cost of Services
1,728
Churchyards
2,947
Music, Youth and Support
Organists and Music
3,425
Use of Hall by Parish
870
Youth Activities
282
Functions and Courses
858
5,435
£83,012
CHURCH MANAGEMENT AND ADMINISTRATION
Administrator's Pay
6,790
Equipment and Web Site
6,237
Bank Charges
408
General Costs
1,354
£14,789
2021 Total
63,966
1,319
3,608
2,606
1,426
7,640
867
1,532
-
-
2,399
1,993
5,689
3,425
870
282
858
5,435
£88,441
6,790
6,237
408
1,354
£14,789
2020
60,967
1,016
3,571
2,006
(522)
5,055
-
-
1,374
3,931
5,305
1,462
6,497
512
570
211
-
1,293
£81,595
8,121
5,780
346
950
£15,197
Restricted
-
23
-
-
-
-
867
1,532
-
-
2,399
265
2,742
-
-
-
-
-
£5,429
-
-
-
-
-

Page 12

THE PAROCHIAL CHURCH COUNCIL OF HARNHAM: ST GEORGE AND ALL SAINTS ST GEORGE'S CHURCH HALL FOR THE YEAR ENDED 31 DECEMBER 2021

2021 2020 2020
INCOME
Rents 9,601 4,629
Wiltshire County Council - loss of income grant 5,900 -
Parish Usage (based on hall booking records) 870 570
Investment Income (see Endowment note) 29 28
16,400 5,227
EXPENDITURE
Insurance 954 944
Heat, Light and Water 3,150 4,536
Cleaning and materials 2,014 2,651
Maintenance and Repairs 1,798 1,655
Transformation Costs (see below) 1,818 3,525
Administration 1,784 849
11,518 14,160
(DEFICIT) / SURPLUS FOR THE YEAR £4,882 (£8,933)
ENDOWMENT
There is an endowment fund, the capital of which may not be expended. The income has to be applied
to the maintenance of the hall. The fund is represented by an investment in 48 units of the
Central Board of Finance of the Church of England's Investment Fund.
Market Value £1,123 £981
HALL TRANSFORMATION (HARNHAM HUB) 2021 2020 2019
Expenditure
Transformation Costs included above 1,818 3,525 -
Costs Capitalised as Fixed Assets 4,819 - -
Fridge/Freezer, Meeting Room furnishings, Tables
Prepaid deposits for electrical work, heating and carpentry 19,183 - -
Total Costs Funded by Appeal £25,820 £3,525 -
Fund
Balance brought forward 30,196 21,498 1,699
Income arising 47,234 12,223 19,799
Expenditure (25,820) (3,525) -
Balance carried forward £51,610 £30,196 £21,498

All the above figures are included in the PCC Accounts

Page 13