# **St Saviour’s Coalpit Heath, PCC**
# **Annual report and Financial Statements**
**Year ending 31 December 2021**
**Charity Number 1194075**
St Saviour’s PCC Financial Statements
Year ended 31 December 2021
|**CONTENTS**||
|---|---|
|Trustees’ report|pages 3 - 6|
|Report of the Independent Examiner|page 7|
|Statement of Receipts and Payments|page 8|
|Statement of Assets & Liabilities|page 9|
|Notes forming part of the financial statements|pages 10 - 12|
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
## **The Trustees have pleasure in presenting their report together with the financial statements of the Charity for the year ended 31 December 2021.**
## **Aim and Purposes**
St Saviour’s PCC has the responsibility of co-operating with the incumbent, until June 2021 the Reverend Colin Lunt, in promoting in the ecclesiastical parish the whole mission of the Church: pastoral, evangelistic, social and ecumenical.
The PCC is also specifically responsible for the maintenance of the Church, Church Hall and the grounds of St Saviour’s Church, Beesmoor Road, Coalpit Heath.
## **Objectives and Activities**
The PCC is committed to enabling as many people as possible to worship at our church and to become part of the parish community. The PCC works with several groups charged with key mission and ministry priorities.
We seek to ensure that the activities we offer appeal to a wide variety of people of all ages and backgrounds. Our maintenance of the fabric of the Church, the Church Hall and the grounds help to facilitate our work.
## **Achievements and Performance**
## **Worship and Prayer**
Although we have managed to keep the Church open all year and carry out normal services, the necessary Covid precautions have led to very reduced numbers. Numbers are still low with some parishioners still nervous about coming back. Our Electoral Roll has reduced from 74 in 2020 to 63 in 2021 through bereavement and people moving away from the area.
The Easter services were well attended although no singing was allowed; by Christmas we were allowed to sing and services were much more fun.
A number of special services have been held including our 175-year Dedication Service in October which was led by the Area Dean.
Our house groups met online this year until September when they returned to the Church.
In June our vicar, Colin, retired. Services have continued and have been led by Mary Head, the Church Warden, and Mike Swain, our lay minister. We are exceptionally grateful to both of them for all their work both in the Church and in taking worship out to the community.
The local benefice provided some minister support for weddings but Mike has done all the administration, and officiated, at funerals. Jessica did all the wedding admin and Mary covered Baptisms
## **Pastoral Care and Communication**
Study groups and prayer groups continued online in the early part of the year and worship materials were included on the Church website to help those who were isolating or shielding.
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
Until his retirement, Colin issued letters and prayers regularly to keep people in touch with the Church. Colin, Mike and Mary also telephoned members of the congregation monthly. The magazine was issued every month as well via email and as paper copy to keep everyone informed. The Church is open on Wednesday afternoon for quiet reflection or a chat and a cup of coffee.
Mike arranged home communion for many not able to attend the Services.
Mother’s Union meetings were restarted in September with the St Saviour’s group now including members from St Peter’s Frampton, St James Iron Acton and Thomas A’Beckett Pucklechurch. Since June 2021 there have been two groups running, one of which is an evening group for working members.
The Friday soup lunches also restarted in September where all can gather socially and enjoy a healthy warm lunch. Our thanks go to Mary for all her work in keeping the soup flowing.
## **Deanery Synod**
We have 2 members on the Deanery Synod. This provides the PCC with an important link between the parish and the wider structure of the Church.
## **Ecumenical Relationships**
St Saviour’s is actively involved in Together4Fromeside and the local Mission Partnership
The PCC Treasurer represents the Church on the committee of the local village hall and social club (Charity number: 227189).
The Church is linked to Manor CofE Primary school. We have a place on the board of governors and worship in Church with the children and their parents at the end of term services and harvest festival. The incumbent and Church Wardens are the managing trustees of the Manor School Religious Education Fund which is shown in the accounts as a restricted fund.
## **Church Hall and Churchyard**
The Hall was closed for a large part of the year which gave the opportunity to replace the floor.
The groups started to return in September and there is now almost a full programme of events and meetings.
Over the summer a lot of tidying up and pruning was carried out by volunteers in the Churchyard meaning that it is now safe, accessible and welcoming for anyone who wishes to use it.
## **Social Committee**
The early part of the year was quiet for the Social Committee however they are back in the swing now with the Horticultural Show in September raising funds for the Church, and a Christmas coffee morning where the emphasis was on fellowship rather than fund raising.
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
## **Financial Review**
Under our Finance Policy, the PCC has a duty to ensure that accounts are prepared and independently examined, to approve the accounts and present them to the APCM within 5 months of the year end.
2021 has been a challenging year financially but it was better than 2020 with the excess of expenditure over income reducing to £15,955 (2020: £22,803). The accounts show that this shortfall ate into our reserves again however we did meet the full Parish share requested of us.
We sadly lost a number of regular donors during the year but the reopening of the Hall has had a welcome, positive impact on our income so that despite the small deficit we are confident that the level of reserves is sufficient for the charity to be a going concern.
The trustees target for free reserves is equivalent to around three months expenditure, being £20,500. At the year end, the actual free reserves were £98,914 which considerably exceeds the target amount. This is as a result of large unspent legacies that have been received in recent years. The trustees are planning on using the free reserves for one off large projects such as replacing the church boiler.
## **Safeguarding**
At St Saviour's we want to do everything we can to keep people safe when they use our buildings or take part in our groups and activities. We are especially mindful about the safety of children, young people and vulnerable adults. All those in a leadership role working with children, young people or vulnerable adults have an up-to-date Enhanced DBS check.
For more details, please see our Safeguarding Policy. The St Saviours Safeguarding Children, Young People and Vulnerable Adults Policy and Procedure has been written in-line with the House of Bishops' Safeguarding Policy and Practice Guidance.
## **Structure, Governance and Management**
St Saviour’s Church is situated on Beesmoor Road, Coalpit Heath. It is part of the Diocese of Bristol and the Kingswood & South Gloucestershire Deanery within the Church of England.
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2017) and a registered charity with the Charity Commission (Charity Number: 1194075).
PCC members who served from 1 January until the date of this report was approved are:
Church Wardens: Mrs Mary Head Mr Jon Din (until 14/07/21)
Secretary: Mrs Jill Boyd Treasurer: Mrs Alison Holliday
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
Deanery Synod: Mrs Jessica Lock (until 19/05/21) Mrs Sarah Blake Mrs Lucy Rogers Elected Members: Mrs Jessica Lock (Minute Secretary) Mr Jon Din Mrs Sam Rees Mrs Lisa Stephens (Safeguarding Officer) Mrs Rosemary Knight Mr Paul Smith (until 19/05/21) Mrs Ann Carter (until 19/05/21) Ex-Officio: Rev Colin Lunt (until 30/06/21) Mr Mike Swain (Lay minister)
## **Statement of trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:
-
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. 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.
This report dated: …………………….2022 and signed by:
|**Mary Head**|**Alison Holliday**|
|---|---|
|**Church Warden**|**PCC Treasurer**|
|…………………………..|………………………….|
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
## **Independent examiner’s report to the trustees of St Saviours Church PCC**
I report to the trustees on my examination of the accounts of St Saviours Church PCC (the Charity) for the year ended 31[st] December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Charity 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 Charity’s 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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.
Joshua Kingston BSc, ACA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
Date: …………………………
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
## **Statement of Receipts and Payments**
**----- Start of picture text -----**
Unrestricted Restricted Total Funds Prior Year
Funds Funds Total Funds
Income
-
Donations and legacies 37,009 37,009 32,580
Income from charitable activities 14,891 - 14,891 8,270
-
Other trading activities 3,327 3,327 3,619
Investments 5,043 1,494 6,537 2,785
Other income 4,090 - 4,090 40,079
Total income 64,360 1,494 65,854 87,333
Expenditure
-
Expenditure on charitable activities 57,518 57,518 61,741
-
Support costs 2,942 2,942 1,832
-
Other expenditure 21,349 21,349 46,563
-
Total expenditure 81,809 81,809 110,136
Net income/(expenditure) (17,449) 1,494 (15,955) (22,803)
Total funds brought forward 248,424 9,533 257,957 277,986
Capital growth 26 15 41 2,774
Total funds carried forward 231,001 11,042 242,043 257,957
Represented by:
Unrestricted
General Fund 194,017 - 194,017 205,281
Designated
-
Designated Funds 36,984 36,984 43,143
Restricted
Manor School RE Fund - 11,042 11,042 9,533
Total Funds 231,001 11,042 242,043 257,957
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
## **Statement of assets and liabilities**
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General Designated Restricted This year Last year
Fixed assets - Investments
- -
Church repairs fund 3,465 3,465
- -
Religious Education fund 2,529 2,529
Phillips & Newman’s Graves fund - 10,116 - 10,116
- -
Church roof repairs fund 3,184 3,184
- -
Churchyard upkeep fund 6,791 6,791
BDF Custodian fund total - - - - 22,823
Investment fund 16,903 - - 16,903 14,381
Manor CofE RE fund - - 9,571 9,571 8,368
Totals 16,903 26,085 9,571 52,559 45,572
Fixed assets – Tangible assets
26 Rathbone Close 78,200 - - 78,200 78,200
Totals 78,200 - - 78,200 78,200
Current assets – cash at bank
CAF Current Account 20,481 1,569 64 22,114 25,375
CAF Gold Account 19,321 - - 19,321 19,182
Cash in hand (1,078) 1,166 88 150
Charitable needs fund 15,108 - - 15,108 35,094
Fabric fund - 5,698 - 5,698 5,695
Garden of Remembrance fund - 2,466 - 2,466 2,466
PCC fund 45,082 - - 45,082 45,059
Nat West Current Account - - 1,407 1,407 1,164
Totals 98,914 10,899 1,471 111,284 134,185
Grand total 194,017 36,984 11,042 242,043 257,957
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
## **Notes to the accounts**
## **1. Analysis of income and expenditure**
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INCOME Unrestricted Designated Restricted Total this Total last
year year
Donations & Legacies
Gift Aid Donations 18,018 55 — 18,073 18,718
Free Will Offering 1,679 — — 1,679 958
Churchyard Donations 286 849 — 1,135 595
Services and other donations 6,697 — — 6,697 3,572
Legacies 288 — — 288 —
Church Roof Fund — 459 — 459 78
Organ & Choir Fund — 860 — 860 550
Garden of Remembrance — 1,454 — 1,454 207
Flood Light Sponsorship 450 — — 450 505
Gift Aid Tax Refund 5,914 — — 5,914 7,397
Totals 33,332 3,677 — 37,009 32,580
Income from Charitable activities
Bristol Diocese Fees — 3,882 — 3,882 —
PCC Fees 8,248 — — 8,248 4,096
Funerals 1,719 — — 1,719 2,581
Weddings 1,042 — — 1,042 889
Fitness & Social Club — — — — 704
Totals 11,009 3,882 — 14,891 8,270
Other trading activities
Hall Rental 3,041 — — 3,041 2,963
Coffee Club — — — — 86
Mums and Toddlers Group 43 243 — 286 166
Fundraising — — — — 404
Totals 3,084 243 — 3,327 3,619
Investments
Income from Endowments 2,494 1,049 1,251 4,794 2,172
Interest 38 3 243 284 365
P&N Graves — 1,459 — 1,459 248
Totals 2,532 2,511 1,494 6,537 2,785
Other Income
Glebe Rental 272 — — 272 200
Magazine Account — 681 — 681 926
Lent Lunches 205 — — 205 —
Hall repairs — 160 — 160 2,475
Miscellaneous 2,772 — — 2,772 36,478
Totals 3,249 841 — 4,090 40,079
INCOME TOTAL 53,206 11,154 1,494 65,854 87,333
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## St Saviour’s PCC Financial Statements Year ended 31 December 2021
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EXPENDITURE Unrestricted Designated Restricted Total this Total last
year year
Exp on Charitable activities
DBF Parish Share 39,130 — — 39,130 39,130
Weddings 445 — — 445 53
Funerals 475 — — 475 60
Garden of Remembrance — 2,139 — 2,139 1,410
Bristol Diocese Fees — 4,716 — 4,716 2,259
— —
Church Expenses & Maintenance 5,922 5,922 11,741
Church Utility Bills & Insurance 3,160 — — 3,160 4,724
Social & Fitness club 650
Charitable donations 1,531 — — 1,531 1,714
Totals 50,663 6,855 57,518 61,741
Support costs
Lockie Ltd Envelope Scheme 91 — — 91 107
Royal School of Church Music 110 — — 110 107
Vicar's Expenses 1,674 — — 1,674 1,053
Organ and Choir 821 — — 821 101
Magazine 226 — — 226 444
G&B Affiliation 20 — — 20 20
Totals 2,942 2,942 1,832
Other expenditure
Hall Expenses & Maintenance 1,387 10,458 — 11,845 5,241
— —
Hall Utility Bills & Insurance 3,542 3,542 3,919
— — — —
Printing & Stationery 1,146
Bank Charges 113 — — 113 60
Professional Fees 3,024 — — 3,024 —
Miscellaneous 2,825 — — 2,825 36,197
Totals 10,891 10,458 — 21,349 46,563
EXPENDITURE TOTAL 64,496 17,313 — 81,809 110,136
GRAND TOTAL (11,290) (6,159) 1,494 (15,955) (22,803)
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## **2. 26 Rathbone Close, Coalpit Heath**
The property at 26 Rathbone Close was bequeathed to 3 beneficiaries in 2016. The value shown in the accounts is 1/3[rd] of the probate value.
It is not currently possible to sell the property. The tenant occupies the premises rent free but reimburses the annual insurance premium.
The maintenance expenses are included in Miscellaneous Expenditure.
## **3. The Manor Church of England Religious Education Fund**
The incumbent and Church Wardens are the managing trustees of this fund which was established by the Secretary of State for Education in 1999.
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St Saviour’s PCC Financial Statements Year ended 31 December 2021
The 1999 DofE order sets out the restrictions for the Religious Education Fund which is to be used “for educational purposes related to the Parish of Coalpit Heath in connection with the provision of religious education in accordance with the tenets of the Church of England by means of a Sunday School or otherwise”.
The dividends from the fund are paid into the Nat West Bank account and are maintained separately from general church funds. There has been no restricted expenditure in the year.
## 4. **Charitable Donations**
Charitable donations are made from specially collected funds **.** The Christmas services’ collections are made for Sight Savers and Send a Cow whilst the Lent Lunches collections are split between chosen national and local charities.
In 2021, a donation of the funds collected at the memorial service for Diana Kendall was made to Cancer Research following her wishes.
The church also manages a collection box scheme for The Children’s Society.
## 5. **Looking forward**
After the end of the financial year, St Saviour’s has been invited, and voted to, join the Fromeside Benefice of Churches. We are looking forward to a happy and exciting future as part of the wider mission.
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