Parochial Church Council of St Peters & All Hallows, West Huntspill
Detailed Statement of Affairs Year Ended 31 December 2022
Intentionally Left Blank
INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL
I report on the accounts of the Parochial Church Council (PCC) of St Peter’s & All Hallows for the 12 months ended 31[st] December 2022, which are set out on the following pages.
Respective responsibilities of Trustees and Independent Examiner
As trustees of the charity, the members of the PCC of St Peter’s & All Hallows, West Huntspill are responsible for the preparation of the accounts. The members of the PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an Independent Examination (IE) is needed. The Charity is preparing Accrual based Accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants (CIMA).
Having satisfied myself that the charity is not subject to audit and is eligible for IE, it is my responsibility to:
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Examine the accounts under section 145 of the 2011 Charities Act;
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To follow the procedures laid down in the general Directions given by the CC under section
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145(5)(b) of the 2011 Charities Act; and
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State whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general Directions given by the CC. 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 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 unqualified statement
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below) in connection with the examination giving me cause to believe that in any material respect:
- a. Accounting records were not kept in respect of the PCC of St Peter’s & All Hallows, West Huntspill as required by section 130 of the 2011 Act; or b. The accounts do not accord with those records.
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.
John Leddy FCMA CGMA CPFA 5 Cedarn Court
Manor Gardens Kewstoke Weston super Mare BS22 9XU
John Leddy
John Leddy 31[th] March 2023
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Statement of Financial Activity for the Year Ended 31 December 2022
| Income Note Voluntary Receipts 2a Activities for Generating Funds 2b Investment Income/Interest 2c Church Activities 2d Other Receipts 2e Total Income Payments Church Activities 3a Cost of generating funds 3b Church Expenses 3c Other Expenditure 3d Major Capital Expenditure 3e Total Payments ` Net Income/(Expenditure)Before Investment Gains Net Gain/(Loss) on Investments 5b Net Income/(Expenditure) Transfers between funds 4a Net Movement of Funds Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Funds Restricted Funds Total 2022 £ £ £ 21,578 682,390 703,968 8,179 - 8,179 680 317 997 8,660 - 8,660 7,099 106,135 113,234 |
Total 2021 £ 92,506 7,633 334 6,751 12,328 |
|---|---|---|
| 46,196 788,842 835,038 |
119,552 | |
| 25,468 1,167 26,635 1,645 - 1,645 13,372 5,839 19,211 492 18,970 19,462 - 661,922 661,922 |
22,724 1,700 95,470 1,512 - |
|
| 40,977 687,898 728,875 5,219 100,944 106,163 - (645) (645) - - - (5,000) 5,000 - |
121,406 (1,854) 707 - - |
|
| 219 105,299 105,518 39,494 40,312 79,806 |
(1,854) 80,953 |
|
| 39,713 145,611 185,324 |
79,806 |
Balance Sheet as at 31 December 2022
| Note NON-CURRENT ASSETS Investments 5b Tangible 5a CURRENT ASSETS Stock Debtors 6a Prepayments 6b Bank Accounts 6c Cash in hand 6c LIABILITIES Creditors – Falling due within one year 7a NET CURRENT ASSETS/(LIABILITIES) TOTAL NET ASSETS PARISH FUNDS Unrestricted 8 Restricted 8 |
Total 2022 Total 2021 £ £ 5,051 5,696 21,965 11,435 |
|---|---|
| 27,016 17,131 - - 88,559 - 2,305 - 172,220 62,566 109 109 |
|
| 263,193 62,675 104,885 - |
|
| 158,308 62,675 |
|
| 185,324 79,806 |
|
| 39,713 39,494 145,611 40,312 |
|
| 185,324 79,806 |
Cash Flow Statement as at 31 December 2022
| 2022 | ||
|---|---|---|
| £ | £ | |
| Net Cash from operating activities | 126,117 | |
| Cashflows from investing activities | ||
| Dividends, interest and rent from investments | 997 | |
| Interest paid | - | |
| Proceeds from the sale of; | - | |
| Tangible fixed assets | - | |
| Tangible fixed investments | - | |
| Purchase of | - | |
| Tangible fixed assets for the use of the PCC | (17,460) | |
| Fixed assets investments | - | |
| Net cash provided by/(used in) investing activities | (16,463) | |
| Change in cash and cash equivalents in the reporting period | 109,654 | |
| Cash and cash equivalents at 1 January | 62,675 | |
| Cash & cash equivalents at 31 December | 172,329 | |
| Reconciliation of net income/(expenditure)before investment | ||
| gains | ||
| Net income before investment gains 31 December | 106,163 | |
| Adjustments for; | ||
| Depreciation | 3,716 | |
| Loss on the disposal of Fixed Assets | 3,214 | |
| Dividends, Interest and rent from investments | (997) | |
| Decrease/(increase)in debtors | (90,864) | |
| (Decrease)/Increase in creditors | 104,885 | |
| Net cash provided/(used in) operating activities | 126,117 | |
| Analysis of cash and cash equivalents | ||
| Cash in hand | 109 | |
| Notice deposits | 172,220 | |
| 172,329 |
Notes
1. Accounting Policies
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with Church Accounting Regulations 2006 governing the individual accounts of PCC’s, and with the Regulations’ “true and fair view” provisions, it is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
Assets
Consecrated and benefice property .
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of charity by section 10(2) (a) and (c) of the Charities Act 2011, such assets are not capitalised in the financial statements.
Moveable church furnishings
These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.
Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year, and at least £1,000. They are valued at Cost or else, for gifts – in kind, at a reasonable estimate of their open market value on receipt.
Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over the estimated useful lives as follows.
| • | Solar Panels | Straight Line | 15 years |
|---|---|---|---|
| • | IT Equipment | Straight Line | 4 years |
| • | Tables & Chairs | Straight Line | 10 years |
| • | Kitchen Equipment | Straight Line | 5 years & 10 years |
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial.
Investments
Investments quoted on a recognised stock exchange or those value derives from them are valued at market value at the year end. Other investment assets are included at PCC’s best estimate of market value.
Short Term Deposits
These are the cash held on deposit either with the CCLA or at the Bank,
Funds
Unrestricted Funds
These represent the remaining funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its “free reserves” as disclosed in the Trustee’s Report.
Restricted Funds
These are income funds that must be spent on restricted purposes and detail of the funds held and restrictions provided are shown in the notes to the accounts.
2. Income
| . Income |
|
|---|---|
| a. Voluntary Receipts Envelopes Gift Aided Bankers Orders – Gift Aided Envelopes Non-Gift Aided Bankers Orders – Non-Gift Aided Collections at Services One Off Donations – Gift Aided One Off Donations – Non-Gift Aided Donations / Appeals Gift Aided Donations / Appeals Non-Gift Aided Individual Donations Grants Legacies HMRC Gift Aid b. Activities for Generating Funds Christmas Fayre Tabletop sale for Ukraine Harvest Lunch Car Rally Cream Teas Fete Christmas Tree Festival Easy Fundraising Concert Coffee Morning Barbeque Café Monks/Slimming World c. Investment Income/Bank Interest Dividends Bank Interest d. Church Activities Weddings/Funerals/Baptisms Retired Clergy/Vacancy Fees e. Other Receipts Mark – Administration East Huntspill-Administration Expenses Contributions Balliol Hall Oil Contribution Feed In Tariff Commonwealth War Graves VAT Reclaim Monthly S/O Cards Christmas Cards J & J Walker – Pews Easy Fund Raising Mark PCC Payment Correction Balliol College Annuity |
Unrestricted Funds Restricted Fund Total 2022 Total 2021 £ £ £ £ 2,243 2,243 2,534 3,310 3,310 2,710 543 543 762 300 300 275 1,452 1,452 1,024 728 728 487 487 20 20 - 1,408 1,408 469 - - - 3,380 8,750 682,390 691,140 79,850 - - - - 2,337 - 2,337 1,502 |
| 21,578 682,390 703,968 92,506 |
|
| 876 - 876 729 662 - 662 - 610 - 610 471 4,248 - 4,248 4,434 335 - 335 - 960 - 960 1,231 100 - 100 - 41 - 41 - 90 - 90 474 207 - 207 - - - - 13 - - - 281 50 - 50 - |
|
| 8,179 - 8,179 7,633 |
|
| 149 151 300 290 531 166 697 44 |
|
| 680 317 997 334 |
|
| 8,575 - 8,575 6,591 85 - 85 160 |
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| 8,660 - 8,660 6,751 |
|
| 1,405 - 1,405 1,200 557 - 557 520 1,898 - 1,898 1,446 1,342 1,342 416 218 - 218 217 - - - 15 - 106,135 106,135 8,214 125 - 125 - 29 - 29 - 1,000 - 1,000 - 163 - 163 - 62 - 62 300 - 300 300 |
|
| 7,099 106,135 113,234 12,328 |
3. Expenditure
| . Expenditure |
|
|---|---|
| a. Church Activities Parish Share Salaries, Wages & Honoraria Administration Assistant Activities Co-ordinator Organist Clergy Expenses Rector’s Expenses Rector’s Discretionary Expenses Other Clergy Expenses Mission: Giving & Donation Somerset Churches Trust Burnham Brass Band DEC Ukraine Freda Carey National Church’s Trust RBL Poppy Appeal Diocesan Assignment Fees Total Church Activities b. Fundraising Activities Church Envelope Scheme Event Activity Costs Balliol Car Share Thomas Leach Cards Car Rally c. Church Running Expenses Maintenance Insurance Licence Upkeep of Services Wedding/Funeral Fees Subscriptions Administration IT Expenses Depreciation Loss on the Disposal of Assets Organ Repairs Audit Fee Church Utility Bills Electricity Oil Water Total Church Running Costs |
Unrestricted Funds Restricted Fund Total 2022 Total 2021 £ £ £ £ |
| 15,513 - 15,513 15,500 |
|
| 3,120 - 3,120 3,120 - 1,167 1,167 - 1,745 - 1,745 710 |
|
| 4,865 1,167 6,032 3,830 |
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| 2,321 - 2,321 1,572 - - - 100 39 - 39 - |
|
| 2,360 - 2,360 1,672 |
|
| 30 - 30 60 50 - 50 - 663 - 663 - - - - 100 50 - 50 30 30 - 30 50 |
|
| 823 - 823 240 |
|
| 1,907 - 1,907 1,432 |
|
| 25,468 1,167 26,635 22,674 |
|
| - - - 52 - - - 33 1,302 - 1,302 1,330 306 - 306 285 37 - 37 - |
|
| 1,645 - 1,645 1,700 |
|
| 343 - 343 89,558 2,217 1,446 3,663 2,060 243 - 243 182 110 - 110 - 645 - 645 475 10 - 10 20 532 - 532 551 56 1,823 1,879 24 1,644 2,072 3,716 - 3,214 - 3,214 - 155 498 653 - 55 - 55 50 |
|
| 9,224 5,839 15,063 92,920 |
|
| 1,551 - 1,551 423 2,484 - 2,484 1,963 113 - 113 165 |
|
| 4,148 - 4,148 2,550 |
|
| 13,372 5,839 19,211 95,470 |
| d. | Other Expenditure | Other Expenditure | ||||
|---|---|---|---|---|---|---|
| HLF Grant Preparation Fees | - | - | - | 1,172 | ||
| Christmas Tree | 280 | - | 280 | 40 | ||
| 10% Grant Contribution | - | 9,970 | 9,970 | - | ||
| Fitting Out Expenditure | - | - | - | - | ||
| PCC Mark Overpayment | 62 | - | 62 | - | ||
| Freeline Graphics | - | 9,000 | 9,000 | - | ||
| Balloil Hall Annuity Contribution EH | 150 | - | 150 | 300 | ||
| 492 | 18,970 | 19,462 | 1,512 | |||
| e. | Major Capital Expenditure | |||||
| Major repairs to church buildings | - | 661,921 | 661,921 | - | ||
| - | 661,921 | 661,921 | - | |||
| 4. | Analysis of Fund Movements | |||||
| 2022 | 2021 | |||||
| £ | £ | |||||
| a. | Nat West & CCLA CBF General Deposit General Fund | |||||
| Balance at 1 January | 28,059 | 24,517 | ||||
| Income | 746,162 | 119,398 | ||||
| Transfers from Other Funds | 11,240 | 22,319 | ||||
| 785,461 | 166,234 | |||||
| Expenditure | (636,825) | (121,406) | ||||
| Transfers to Other Funds | (5,000) | (16,769) | ||||
| Balance at 31 December | 143,636 | 28,059 | ||||
| b. | CCLA CBF Late Miss GM Porter | |||||
| Balance at 1 January | 716 | 669 | ||||
| Income | ||||||
| Interest Received | 11 | - | ||||
| Investment Income | 150 | 147 | ||||
| 877 | 816 | |||||
| Expenditure | ||||||
| Transfer to Nat West General Fund | - | (100) | ||||
| Balance at 31 December | 877 | 716 | ||||
| c. | CCLA CBF Bell Fund | |||||
| Balance at 1 January-CBF | 11,263 | 11,257 | ||||
| Balance at 1 January-Cash | 80 | 80 | ||||
| Total | 11,343 | 11,337 | ||||
| Income | ||||||
| Interest Received | 148 | 6 | ||||
| Donation | - | - | ||||
| 148 | 6 | |||||
| Expenditure | - | - | ||||
| Balance at 31 December-CBF | 11,411 | 11,263 | ||||
| Balance at 31 December-Cash | 80 | 80 | ||||
| Total | 11,491 | 11,343 | ||||
| d. | CCLA CBF Roof Fund | |||||
| Balance at 1 January | 6,240 | 1,705 | ||||
| Income | ||||||
| Transfers from Nat West General Fund | 5,000 | 16,769 | ||||
| Interest Received | 8 | 1 | ||||
| 11,248 | 18,475 | |||||
| Expenditure | ||||||
| Transfer to Nat West General Fund | 11,240 | (12,235) | ||||
| Balance at 31 December | 8 | 6,240 |
e. CCLA CBF General Deposit - Church Path
| Balance at 1 January Income Expenditure Balance at 31 December f. CCLA CBF General Deposit – Mrs Palmer Balance at 1 January Income Expenditure Transfer to Other Funds Balance at 31 December g. CCLA CBF General Deposit – Restoration Fund Balance at 1 January Income Expenditure Balance at 31 December |
2,298 2,298 - |
|---|---|
| 2,298 2,298 - |
|
| 2,298 2,298 |
|
| 14,018 24,002 - - |
|
| 14,018 24,002 - - (9,984) |
|
| 14,018 14,018 |
|
| 1 1 - - |
|
| 1 1 - - |
|
| 1 1 |
5.
Fixed Assets
5a – Tangible
| Cost of valuation As at 31 Jan 22 Disposals Additions at Cost As at 31 Dec 22 Depreciation As at 31 Jan 22 Withdrawn on Disposal Charge for the year As at 31 Dec 22 Net Book Value At 1 Jan 22 At 31 Dec 22 |
Solar Panels IT Equipment Tables & Chairs Kitchen Equipment Total £ 8,221 503 2,641 70 11,435 - (503) (2,641) (70) (3,214) - 1,651 14,156 1,653 17,460 |
|---|---|
| 8,221 1,651 14,156 1,653 25,681 - - - - - - - - - - 1,644 413 1,415 244 3,716 |
|
| 1,644 413 1,415 244 3,716 8,221 503 2,641 70 11,435 6,577 1,238 12,741 1,409 21,965 |
The old IT equipment, tables & chairs and kitchen equipment were disposed of during the year. Replacement items were purchased from grant receipts and are hence classed as restricted items. The solar panels remain the only unrestricted item.
5b – Investments
| Market Value at 1 Jan 22 Disposal Purchases Net Gain/(Loss) Market Value at 31 Dec 22 |
£ 5,696 - - (645) |
|---|---|
| 5,051 |
The investment is made up of 276.98 Income Units in the COIF Charities Investment Fund.
6. Current Assets
6a. Debtors
| Rectors Expenses SumUp Receipt Grant Receipt VAT Reclaim Oher Debtors b. Prepayments Licences Insurance Utilities Maintenance Subscritions c. Bank & Cash Bank Accounts Nat West General Fund CBF Account – Bells CBF Account – Miss GM Porter CBF Account – Roof Fund CBF Account – General Fund Cash Church Bell Fund |
2022 Unrestricted £ 2022 Restricted £ Total £ 2021 £ 60 - 60 - 74 - 74 - - 71,301 71,301 - - 17,124 17,124 - - - - - 134 88,425 88,559 - 2022 Unrestricted £ 2022 Restricted £ Total £ 2021 £ 22 - 22 - - 426 426 - 1,621 - 1,621 - 226 - 226 - 10 - 10 1,879 426 2,305 - Unrestricted Restricted 2022 2021 £ £ 24,927 112,514 137,441 17,171 - 11,411 11,411 11,263 - 877 877 716 - 8 8 6,240 6,166 16,317 22,483 27,176 31,093 141,127 172,220 62,566 29 - 29 29 - 80 80 80 31,122 141,207 172,329 62,675 |
2022 Unrestricted £ 2022 Restricted £ Total £ 2021 £ 60 - 60 - 74 - 74 - - 71,301 71,301 - - 17,124 17,124 - - - - - |
|---|---|---|
| 134 88,425 88,559 - |
||
| 2022 Unrestricted £ 2022 Restricted £ Total £ 2021 £ 22 - 22 - - 426 426 - 1,621 - 1,621 - 226 - 226 - 10 - 10 |
||
| 1,879 426 2,305 - |
6b. Prepayments
6c. Bank & Cash
7. Liabilities
7a. Creditors – Amounts falling due within 12 months.
| Construction Payment Fees b. Accruals Creditor |
2022 Unrestricted £ 2022 Restricted £ Total £ 2021 £ - 102,828 102,828 - - 2,057 2,057 - |
|---|---|
| - 104,885 104,885 - |
|
| 2022 Unrestricted £ 2022 Restricted £ Total £ 2021 £ - - - - |
|
| - - - - |
7b. Accruals
8. Summary of Assets by Fund
| Tangible Fixed Assets Investments Current Assets Liabilities |
Unrestricted Funds Restricted Funds Total 2022 £ £ £ 6,577 15,388 21,965 - 5,051 5,051 33,136 230,057 263,193 - (104,885) (104,885) |
|---|---|
| 39,713 145,611 185,324 |
Signed: Date: PCC Treasurer Signed: Date: Priest in Charge/Church Warden
The Parish Church of St Peter & All Hallows, West Huntspill
Parochial Church Council: ANNUAL REPORT For the year ended 31st DECEMBER 2022
The Parish Church of St Peter & All Hallows West Huntspill is situated to the west of the village and main A38 in Church Road and is part of the Axbridge Deanery in the diocese of Bath & Wells within the Church of England. Correspondence address: Huntspill Rectory, Church Road, West Huntspill, Highbridge, Somerset. TA9 3RN
The Parochial Church Council (PCC) is a charity excepted from registration with the charity Commission.
OFFICERS AND ADVISERS
Rector Revd. Christine Judson
PCC CHAIRMAN: Revd. Christine Judson
BANKERS: NATIONAL WESTMINSTER BANK PLC PO BOX 651, 88 HIGH STREET, WESTON-SUPER-MARE, NORTH SOMERSET, BS28 1HJ.
| INDEPENDENT EXAMINER: | JOHN LEDDY CGMA CPFC |
|---|---|
| 5 CEDARN COURT | |
| MANOR GARDENS | |
| KEWSTOKE | |
| WESTON SUPER MARE | |
| BS22 9XU |
ARCHITECT
Mr MARCUS CHANTREY
______________ ST PETER & ALL HALLOWS - WEST HUNTSPILL PAROCHIAL CHURCH COUNCIL
REPORT OF THE PAROCHIAL CHURCH COUNCIL (PCC) FOR THE YEAR ENDED 31[st] DECEMBER 2022
Administrative Information
During the year the following served as Members of the PCC
Priest in Charge/Rector Revd. Christine Judson
| Churchwardens | Mrs Jill Woolley | |
|---|---|---|
| Vacant | ||
| Deanery Synod | ||
| Representatives | Mrs Bronwen Wright | |
| Mrs Bronwyn Fraley | ||
| Elected Members | Mr David Lemon | Vice chair |
| Mrs Sylvia Sims | (Honery) | |
| Mr Nigel Maddox | Churchyard | |
| Mr Geof Bryant | ||
| Mr Mark Saunders | Electoral Roll | |
| Mrs Mel Wall | Treasurer, Data Protection | |
| Mrs Bronwen Wright | Churches Together | |
| Mrs Lynn Wiles | Churches Together | |
| Mrs Melissa Wall and Mrs Sylvia Lemon Joint Secretary | ||
| Co-opted | Mr Richard Tiley | (Bell Tower Captain) |
| Mrs Margaret Roper | Social and Fund Raising | |
| Mrs Bronwyn Fraley | Health and Safety, and | |
| Safeguarding |
The PCC, wish to thank Mr Les Roper and Mrs Margaret Roper for managing Flower arranging.
Structure, Governance and Management
The method of appointment of PCC members is set out in the church representation Rules (Church Parochial Council (Powers) Measure 1956. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
s Objectives and Activitie
St Peter & All Hallows Parochial Church Council (PCC) has the responsibility of cooperating in promoting within the Ecclesiastical Parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
Achievement & Performance
For the year 2022 there were 25 parishioners on the Church Electoral Roll, 4 of whom were non-residents within the parish.
In connection with the Parish survey to establish the ‘Parish Share’, the Churchwardens were unable to count those who attended during April so counted during October 2020 The agreed adult Church Membership figure was 31 as compared with 29 in 2021.
CHURCH MEMBERSHIP FIGURES
33 in 2009 31 in 2012 32 in 2015 30 in 2018 31 in 2010 33 in 2013 34 in 2016 28 in 2019 31 in 2011 32 in 2014 33 in 2017 21 in 2020 26 in 2021 29 in 2022
REVIEW OF THE YEAR
The full PCC met seven times during the year with an average attendance of 70%. Subcommittees met between meetings and items raised reported and discussed as necessary with the full PCC.
WORSHIP
In 2022 we have continued throughout the year with regular services.
SUNDAY
1st Sunday 3pm @3 Service in the Balliol Hall 2[nd] “ 11.15am Morning Worship, 3[rd] “ 11.15am Friends and Family Communion, 4[th] “ 11.15am Holy Communion, 5[th] “ Group Holy Communion Service (alternates between the parishes of the benefice)
Services were held as per the liturgical calendar, The Harvest Festival was celebrated on the 25th September and our normally well supported Christingle Service in aid of the Children’s Society was held on the 5th December, with 81 adults and 15 children.
BAPTISM & CONFIRMATION There were 6 Baptisms and no Confirmations during 2022.
CHURCHYARD REPORT 2022
The churchyard at St Peters, is an open churchyard, this means that those who live in the parish of West Huntspill, can be buried in the Churchyard. This status should continue for the foreseeable future. The records for the churchyard are held in church and can be viewed on request to the Church Wardens.
The churchyard has two public footpaths running along the left hand side and in front of the church. This is used daily by dog walkers and hikers. The repairs to the tower have disrupted the footpath past the tower on the north side and the path has gone to the south. The churchyard has a large number of mature trees, the large copper beech, to the north of
the tower was removed due to the main trunk being rotted out. The area at the bottom is put over to conservation, until required for burials. This means that we have a vast number and variety of wild life.
I would like to thank Mr Graham Warnecke and Mr Colin Bird, who have both joined me in the upkeep of the churchyard. We also have Paul Fry who is supported, who helps as well.
All are welcomed to use the churchyard to relax and rest in. Enjoy the peace and tranquillity of the churchyard, you do not have to wait until you need to use it, the residents do not mind and are quite friendly. Nigel Maddocks
Financial Report Year end of 2022.
I am pleased to report the Parish Share was paid in full in 2022. Our financial situation is worrying as regular giving has reduced due to a number of factors, and the cost of living crisis is affecting everyone. Thanks to all the generous donations made throughout the year. As in previous years a claim was made on eligible donations under the Gift Aid and Gift Aid Small Donations Scheme.
Our fuel bills, especially electricity have substantially reduced. However steps are being taken to review how we heat the church building for different uses. The PCC is seeking to be proactive in keeping bills to minimum.
As a Benefice we continue to employ an Admin Assistant, the expense shared between the 3 parishes. As part of the ongoing Restoration project we now employ an Activity Coordinator who is overseeing the delivery of planned activities in the Huntspill Hub.
Reserve amounts held in CBF deposit account have reduced, as we seek to recover from Covid and cope with the cost of living crisis, we have had to draw on reserves this year.
A big vote of thanks goes to the Fundraising Team – for the amazing fundraising efforts throughout the year. Thankfully now, post covid there has been a return to the varied fundraising of before, all events were well supported. The money raised is of vital importance to our cash flow.
We now have our new community space, the Huntspill Hub, and the Monday café is extremely well supported. On a donations basis we are not only covering the heating costs but making a profit. The Honesty Café is open every day. There has been an increase in donations into the wall safe and we have now have a contactless payment station and have been receiving donations via this also.
As Treasurer it has been a very challenging year trying to learn to manage the finances for the major restoration project. It has been a steep learning curve, dealing with NLHF, various other grant providers, reclaiming Vat etc. As the Year drew to a close the major capital works were coming to an end and the interior works were finished except for decorating. The repairs to the tower look fantastic and the footpath has now been able to reopen on both sides of the church. The work carried out at the back of the church – removal of pews, installation of toilets, kitchen, new tables and chairs – has created a truly flexible community space. The Monday coffee mornings are
extremely popular with usually around 40/50 in attendance. We are very grateful for the volunteers from throughout the community who man the kitchen and make cakes. It has been lovely to see so many becoming involved. The range of activities in the new space include a craft club, a local history group and the space has also been used for gatherings after baptisms etc.
Due to the cost of the project the PCC was registered as a charity and I will be forwarding our annual accounts to the Charity Commission in due course.
The project would not have been possible without the financial support of the grants we received. The NLHF was our main grant funder, and we thank lottery players for their support. We are grateful to have received grants from the following – Viridor, The Foyle Foundation, Somerset Churches Trust, Hinkley Point, The Princes Countryside Trust, HDF Wills Charitable Trust, Bishop Radford Trust, The Medlock Trust, Sedgemoor District Council, National Churches Trust, The Joseph Rank Trust, The Wolfson Foundation, Garfield Weston, The Leonard Laity Stoate Trust, All Churches Trust, The Laing Family Trust, Sabina Sutherland Trust Skinners Lady Neville Charity, Congregational Charitable Trust, Burnham and Weston Energy Fund. With thanks to Sara Puddy for all her hard work securing this funding.
The PCC reviewed the Reserves Policy and decided to maintain as minimum £4500 to be held in current account at all times.
This year, due to becoming a registered charity and the amount of income due to the project the accounts had to be prepared in the more complicated Accruals accounting format. I am very grateful to John Leddy for preparing and examining the annual accounts and for all his help with the new format
HEALTH AND SAFETY REPORT FOR THE YEAR ENDING
31[st] December 2022
This report is intended as an update on Health and Safety for St Peter and All Hallows Church for the period ending December 2022. During most of the period the church was undergoing refurbishment and decoration so that any Health and Safety inspections ceased for the period of refurbishment. The refurbishment is near completion and therefore it is expected that things will revert to normal within the next few weeks. I also had some health problems that meant I was not able to undertake some work for Health and Safety or Safeguarding.
Risk Assessments were completed for Church activities during that period, this included the Church Fete in July and the Classic Car Show in September. These Risk Assessments were placed in a file and stored
in the Vestry. The intention is that generic Risk Assessments are used instead of duplicating a form for each regular activity ie Fete, Car Show etc.
In May 2022 Nigel Maddocks and Les Roper undertook and passed a First Aid Course.
The existing Health and Safety Policy was reviewed by myself and Rev. Chris and agreed at the PCC meeting. However, after some discussion between myself and Rev. Chris it was decided that at some future date the policy would be reviewed again. This review would take into account the following:-
Current Health and Safety Policy is too onerous, originally drafted for a higher risk environment. Because of the nature of Church activities, it is deemed as low risk The Church of England has produced a much simplified version of a Health and Safety Policy that can be adapted Currently the Benefice is using various versions of a Health and Safety Policy it would make sense to bring them all into line
This new policy will be looked at when such time as refurbishment is completed and activities are back to normal.
It is also my intention to step down at the 2023 AGM however I will be happy to advise where appropriate.
Bronwyn Fraley Health and Safety Officer
CHURCHES TOGETHER in BURNHAM & HIGHBRIDGE
CHURCHES TOGETHER MEETING 22[nd] September 2022 – 7.00 p.m.
Finally we were able to meet after so long due to the Covid virus.
The meeting was at the Roman Catholic Church, Burnhamon-Sea and was well attended.
After short speeches from the Chair and the Treasurer we were introduced to the new County Ecumenical Officer for Somerset. His name is Jonathan Lloyd and he is an Anglican Priest and retired Archdeacon living in Wells.
He has served in Church ministry in England, South Africa, Denmark and Canada. He worked for ‘Churches Together’ for eight hours each week on a flexible basis and is based at Flourish House, Wells.
After tea, cake and discussion we took part in a Quiz compiled by Revd. Little and our table came second! A bit of fun enjoyed by all.
Bronwen Wright.
AXBRIDGE DEANERY SYNOD - January 2022 December 2022
Saturday 29[th] January 2022 there was a ‘Zoom’ Deanery Meeting 43 people were linked into the meeting.
Revd. Richard Neill led a discussion on how to take a passage of Scripture and different people read it. What immediately strikes you? Philippians Ch.4 verses 4-13 was an example. This then led on to a discussion on Church in the 2020’s.
Rosie Hasler (Lay Dean) was concerned about the dependence in the Cheddar Valley on retired Clergy and the
sad decline in Readers in the Deanery, now only three. She was worried about the taking of Funerals. Enthusiasm was needed from people and encouragement for more Lay Worship Assistants and Lay Pastoral Ministers.
There was general concern on how everything was going to be covered. We had to pool our resources. We needed the right training especially in ‘Safe Guarding’. Everyone needed to be a good neighbour in their communities, talking to people and being positive – for example ‘Outreach’ for the elderly as we recover from ‘Lock Down’ and ‘Covid’.
Revd. Neill said the Deanery Mission and Pastoral Group were going on an Away Day in March.
14[th] June 2022 Deanery Synod Meeting at the Bishops Palace, Wells, in the undercroft.
Sue Elsworth and I drove up to Wells taking our picnics and picnic chairs as requested
We didn’t need them! We welcomed Revd. Alistair Forster and his wife Heather from Croydon, the new incumbent for Axbridge, Shipham and Rowberrow.
We went through the exercise of two people reading a passage from Scripture. Rosie Hasler read Philippians Ch 4 verses 4-13 and then I read it to the meeting.
As we were sitting at round tables each table then discussed what was prominent to them.
Revd. Neill broke the news that there would have to be reorganisation in the Deanery. Two stipends would have to be cut taking us down to seven paid priests.
Revd. Philpott said he had some ideas on this and would talk about this later.
Revd. Neill said the original mission plan was too long and complicated. In future the Deanery would work from the new ‘Five Marks of Mission’.
Everyone went out into the gardens. It was a glorious evening and we enjoyed our picnics.
The evening ended with a Service in the Bishop’s Chapel led by Revd. Philpott and Revd. Little.
13[th] October 2022 Deanery Synod at St. John’s Axbridge.
Revd. Richard Neill gave a presentation on the ‘Five Marks of Mission’. The sheets on our thoughts about the context of our own Churches was being collated by Rosie Hasler but she was very ill so he was not sure when this would be ready.
We split into groups. Sue and I joined the group discussing what we did well to respond to human need by loving service. After we all came together and presented our findings.
Revd. Jonathan Philpott gave a short presentation on his ideas for the restructuring of Axbridge Deanery. He gave out his printed format. The meeting ended with the Grace. Bronwen Wright
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SOCIAL and FUNDRAISING REPORT 2022
Our first event for the year was a table top sale for the Disaster Emergency Committee’s appeal for Ukraine. £662 was sent.
On the 2[nd] July we held our Fete. It was a cloudy day and the heavens opened at 11.00 a.m. opening time. The ‘BBQ’ finished early and there was not a good attendance. However we managed to raise £916 pounds.
We held a ‘Cream Tea’ afternoon on the 30[th] July. The new Church Kitchen took us a while to get sorted but 52 people came and we made a profit of £300.
The 10[th] September was our Car Rally Day – a quieter day than usual, might this have been because this was just after the death of Queen Elizabeth II but a steady stream of customers.
We held our Harvest Lunch on the 1[st] October which was well supported and also a table quiz. Our profit for that day was £ 660.
On the 19[th] November we held our ‘Christmas Fayre.’ This was well supported with Craft Stalls and Soup Lunches. The profit for this event was £970.
Thank you to all who helped on the days with tables, setting up, cakes, raffle prizes, soups etc.
Without this help we could not function.
Margaret Roper Social and Fundraising Chair
Report on the Tower and reordering Project
The West end of the Church was cleared at the beginning of the year and the pews from the cross aisles Westward removed and sold. Work started on the reordering of the inside of the Church at the end of March with the back of the Church screened off, but still allowing the use of the East part of the Church from the cross aisles for services.
The wooden pew plinths were taken up to find some of the boards and supporting joists were rotten and needed replacing. The floor was relayed and tiles adjusted to give a completely flat floor. The toilets, cleaners cupboard and sink were built in the base of the tower. A new kitchen was built in the West end of the North aisle. New drains were dug close to, and parallel to the path to the Church North door making a connection to main drains in the road. We were able to use the West end of the Church for the summer fete, although without functioning drains.
The tower scaffolding was erected by the end of July, so work could start on the stonework, while internal carpentry and electrical work was being finished off. It was found that the parapet masonry had previously been repaired with a very hard mix of cement, causing problems with removing the iron cramps in the stonework. A method of accurately finding the position of the cramps and only removing just enough stone to remove the
old iron cramp, and replace it with a stainless steel cramp was developed. Work also started inside the tower only to be stopped almost immediately because a rare grey long eared bat had taken up day residence in the stairwell. A bat mitigation licence was hastily applied for and finally received the day that drilling was due to start for the tie rods in the top of the tower. Work could then resume inside the tower. Windows were repaired and new mesh fitted to the windows allowing enough space for bats to come and go. The stonework was defrassed, repaired and pointed where necessary.
The outside of the tower was defrassed removing 3.5 tons of lose stone and cement pointing. The stone was accessed and decisions were made as to which stones to replace and which to repair with deep pack pointing and sheltercoat. The lead rain ways and flashing was replaced on the tower roof. Tower windows and ironwork was repaired or replaced and painted. Ham stone around the windows and on the string course was replaced, or repaired and pointed.
By December the top level was signed off and the top stage of the scaffolding was struck.
Problems with the stonework on the parapet, a very cold snap just before Christmas, the unforeseen need for a bat mitigation licence, and supply problems, especially with stone has meant the finishing date has slipped now until February 2023, but the inside and outside of the church is already looking so much better, realistically it could be the end of 2023 before everything, including the Interpretation, is completed, but already the weekly cafe is proving very popular.
David Lemon, Project Co-ordinator
Bell Report 2022
At present we have 7 members of the Bridgwater Branch of Bath and Wells Diocesan Association of Change Ringers. We have 1 person learning to ring at the moment. Not all these ring on a regular
basis and we are helped by ringers from Pawlett and East Huntspill. We are beginning to struggle with numbers for ringing and are in need of more ringers. If anyone is interested in learning to ring they can contact myself.
I am looking to have an inspection/service on the bells carried out before we can start ringing again. I am trying to have this done before the end of April. We hope to start ringing in May.
The chiming mechanism still requires some attention.
Richard Tiley Bell Captain
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Church Wardens Report 2022
Covid restrictions began to be eased during 2022, and we returned to near normality, with just the Common Cup still not being used for Holy Communion. All regular members of the congregation slowly returned to services.
2022 has seen a vast change in the church building. The Tower covered in scaffolding for its repair, due to be completed in 2023.
The main change has been internally with the reorganisation at the rear of the church. This was completed to a stage where we could use it as a place of worship, a community space to be enjoyed by all and the Pop Up Café. With the addition of the three toilets, we now have a building equipped for the future.
The Pop Up Café is a popular event each week, on a Monday morning, it is well attended by all from the Church and the village. The café is also open each day and operates on an honesty basis. There is no charge for a drink, which is selfcatering, but a donation is requested. The café is open to all.
RECTOR’s REPORT 2022
This past year feels like it has been a ‘big’ year in every sense. Internationally we saw the removal of nearly all COVID-19 restrictions, the re-opening of most international borders and the continued roll-out of COVID-19 vaccinations. Russia’s invasion of Ukraine on 24[th] February shocked the world and continues to do so to this day. The plight of refugees (from Ukraine and elsewhere), the effects of rising inflation, the ‘cost of energy’ crisis and the ongoing catastrophe of Climate Change (including floods, famines, power-cuts and heat waves – 40 degrees in UK) provide a challenging environment for all peoples across the world. From a UK perspective, as we continued to grapple with the consequences of BREXIT and a fast succession of Prime Ministers, 2022 also gave us a roller coaster of emotions as we celebrated Queen Elizabeth II’s Platinum Jubilee, and then mourned her death and marked the accession of King Charles III. On a more local level, changes are in the air as we are moving toward the county and four district councils in Somerset becoming a single Unitary Authority. In addition to this, the effects of cut-backs within the Diocese are meaning that re-organisation is being explored at deanery level, with much to be figured out as yet. Through all of this, the churches of The Huntspills & Mark Benefice have sought to serve God and their rural village communities by being faithful in worship, prayer and witness, by providing spaces and events that are warm and welcoming to everyone (especially in these times of financial hardship for so many), and by working diligently to be good stewards of all that has been entrusted to them.
In the life of much of our benefice, 2022 has been ‘The Year of The Building Work’. Major works for East Huntspill occurred a while ago (roof replacement), although new church lighting and church hall decoration were completed for them this year. The learning they gained from that experience has been a great help to others in the Benefice through this year. For Mark (moving the font, fitting a kitchenpod, improving the toilet facilities and increasing effective storage capacity) and for West Huntspill (major work on the tower and significant development of the back-half of the church to form a Community Hub - involving removing pews, moving the font and installing toilets, a kitchen unit and storage) the building work has necessarily been a primary focus. I am deeply grateful to those in our midst who have been managing these projects, with their various challenges – procuring finance (where possible), managing budgets, securing faculties, co-ordinating the architects, builders etc, and keeping the church space as useable as possible. A few lines here cannot convey the enormity of what has been achieved. The commitment, patience, perseverance and sheer hard work of everyone involved has been incredible. I believe that we are all aware that once this current phase of the physical building work is completed, there is a sense in which our real work will begin. Playing our part in taking care of the buildings and making them fit for purpose, is but the start. Enabling that purpose to be fulfilled is our mission and our ministry. As well as attending to the church buildings in our parishes, we are aware
that each of our three villages has new house-building projects occurring. There is a positive role that we can play with this, and need to attend to how best to engage. Please do continue to pray for guidance in all of this.
Queen Elizabeth II had been our Head of State and the Head of The Church of England for 70 years. In our three villages we were honoured to participate fully in her Platinum Jubilee Celebrations with a Car Show, Tea & Tower Tours and a Community Picnic, as well as special church services and the ringing of bells, and engaging with other local community events. We also sought to be a support and comfort through the mourning period for our Queen – with books of condolence, space simply ‘to be’, moments of remembering together and special services. Her Majesty’s witness to her Christian faith was an example and inspiration for us all - she will not be forgotten.
Our new Diocesan Bishop, Right Rev’d. Michael Beasley, arrived in the Diocese this year, and sought to meet as many people as possible as he did so. We were pleased to attend his enthronement and we came away with a Hazel Tree sapling to plant in each parish in celebration. We are looking forward to working with him to care for our parishioners, God’s world and his people throughout the world, and to share the good news of Jesus Christ with all.
Last year we engaged with the ‘Living in Love and Faith Course’ as a Benefice. This year we completed the course and encouraged people to share their responses through the online survey. We look forward to exploring the next steps in this journey.
The ministry of our five Lay Worship Leaders is a vital part of the worshipping life of our churches. They lead a variety of services across our benefice and make a major contribution to the breadth of our worship. As well as meeting together bi-monthly for support and mutual supervision, several of them attended the Lay Worship Assistants’ Course, offered in our Deanery this year, as a refresher. Please do continue to pray for them in their ministry, encourage and support them as they lead worship and be ready to respond to God’s call to you - in this or any other area of service that the Holy Spirit may be beckoning you into! Our national and regional church is very open to recognising and supporting new developments – please do not hesitate to have a chat with me when God taps you on the shoulder! As well as Lay Worship Leaders, I am aware that Church Wardens are authorised to lead worship when the priest is unavailable. I am particularly grateful to those who stepped in at short notice to help with services when I contracted Covid in July. Our practices at church have remained cautious in the face of Covid and are reviewed regularly by our Church Wardens. Although Covid restrictions are no longer in place, there still seems to be quite a lot of it about - I would like to thank everyone who has been, and continues to be, very careful to minimise the risk of passing on Covid to others.
As we look to the future, I am aware that the horizon can at times look rather bleak. Financial challenges, particularly where they follow on after building works, need to be confronted. I am very grateful to all who handle financial matters in each of our parishes – Treasurers and others – and to everyone who contributes, financially and otherwise. The role of our Treasurers is to manage our money, the task of making effective decisions concerning it lies with each Parochial Church Council,
but the task of providing it comes down to us all. Please do pray, and act, and contribute to God’s work in this place - seeking God’s guidance and prompting, responding to his generous love. In addition to the financial challenges, we are aware that as a Deanery we need to reduce the number of stipendiary clergy. This relates to the Diocese not increasing the Parish Share at an ever-increasing rate. Throughout our society cuts have had to be made – it is painful, but necessary. We will need to be resilient and flexible as we face this - ready to re-think, adapt, be creative and open to different ways of being. The Bible tells us that the God we worship can bring good out of all situations, even these. As we face these challenges, let’s remember we are an Easter people, who follow Jesus Christ...the one who was raised from the dead, having conquered even death itself!
As I look around each of our three parishes, although very aware of the challenges we face, I am not disheartened. In each of them I see many different ‘green shoots’ of hope. Some of these have sprouted from seeds, carefully planted and tended, and others seem to have sprung up from nowhere. I am reminded that growing the Kingdom is God’s mission - and we are invited to join in. So, let’s do that – staying close to God in all that we do and are, knowing the wonder of God’s love in our own lives, and sharing it with all those around us.
God bless you and empower you to be all that you have been created to be!
Rev’d. Christine Judson
Signed on behalf of the Parochial Church Council
Independent Examination of the Parochial Church Council of St Peters & All Hallows, West Huntspill 2022 Annual Accounts
31[st] March 2023
Prepared by John Leddy
INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2022 ANNUAL ACCOUNTS
DOCUMENT INFORMATION
| Document Title: | Independent Examination of the Parochial Church Council of St Peter’s & All Hallows, West Huntspill 2022 Annual Accounts |
|---|---|
| Report Version No: | 1 |
| Reference: | Leddy/IE/WestHuntspill |
| Produced by: | John Leddy 5 Cedarn Court Manor Gardens Kewstoke Weston super Mare North Somerset BS22 9XU |
| Telephone: | 07863554902 |
| Email: | john_leddy@btinternet.com |
| Distribution Action: | Treasurer,PCC of St Peters & All Hallows,West Huntspill |
DOCUMENT AUTHORISATION
| Document Authoriser: | John Leddy | |
|---|---|---|
| Date Authorised: | 31stMarch 2023 | |
| Document Author: | John Leddy | Independent Examiner |
| Report Quality Review Panel: |
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INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2022 ANNUAL ACCOUNTS
Table of Contents
| Subject | Page | Paragraph |
|---|---|---|
| Introduction | 1 | 1 |
| Background | 1 | 2 – 5 |
| Aim | 1 | 6 |
| Approach | 1 - 2 | 7 – 10 |
| Findings | 2 | 11 – 16 |
| Recommendations | 3 | 17 |
| Conclusion | 3 | 18 |
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Intentionally Blank
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INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2022 ANNUAL ACCOUNTS
Introduction
- This report has been prepared by John Leddy on behalf of the Members of the Parochial Church Council (PCC) of St Peter’s & All Hallows, West Huntspill who are the sponsor, and to whom any queries should be addressed.
Background
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Huntspill is a village on the Huntspill Level in Somerset, England. The village falls within the district of Sedgemoor, which was formed on 1 April 1974 under the Local Government Act 1972. It lies on the A38 road,1.5 miles South of Highbridge. The village is the principal settlement in the civil parish of West Huntspill, which also contains the hamlet of Alstone. The ancient parish of Huntspill also included the villages of East Huntspill, Hackness and Bason Bridge, east of the village of Huntspill. The western boundary of the parish was the tidal River Parrett, but changes in the course of the river left some parts of the parish on the west side of the river until 1933, when they were transferred to the civil parish of Otterhampton. In 1949 the Civil Parish of Huntspill was abolished and divided into Huntspill All Saints and West Huntspill. The Parish of Huntspill All Saints was re-named East Huntspill in 1972.
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The Parish Church of St Peter’s & All Hallows is situated in the centre of the village in Church Road. Established by 1208, it was rebuilt around 1400, and extended in the early to mid-15[th] Century. It was gutted by fire in 1878 and restored over the next two years. It has been designated as a Grade 1 listed building.
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The PCC of St Peter’s & All Hallows oversees the Parish Church of St Peter’s & All Hallows which presently has 31 people on the electoral role, and the parish is rated Category E for the purposes of the Parish Share of the Common Fund.
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The PCC of St Peters & All Hallows, West Huntspill is currently one of three Anglican Church’s in the United Benefice of The Huntspill and Mark and includes All Saints East Huntspill, Holy Cross Church Mark and the Church of St Peter & All Hallows, West Huntspill. The benefice was formed in 2013 when the Rev Tonya arrived. On her arrival East Huntspill and West Huntspill joined with Mark to form the current Benefice. The Benefice comes under the Axbridge Deanery and the Diocese of Bath and Wells.
Aim
- John Leddy is to conduct the Independent Examination (IE) of the PCC of St Peter’s & All Hallows, West Huntspill accounts for the year ending 31 December 2022.
Approach
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Using the Cashbook and records provided by the Treasurer, a set of Annual Accounts for 2022 was prepared and submitted for approval. As the Income of the PCC exceeded £250,000 a set of Accruals Accounts were prepared for the first time.
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Eligibility to examine the accounts and conduct an IE was confirmed from the Accounts prepared.
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The PCC of St Peters & All Hallows, West Huntspill Annual Accounts for the period 1[st] January to 31[st ] December 2022 were examined in accordance with Charity Commission (CC)
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guidance, details are at Annex A[1] . Additional investigations were conducted where necessary and supporting documentation for the operation of the funds requested if required.
- As part of the examination discussions were held with the PCC Treasurer to ascertain answers to the CC Directions.
Findings
- Examination of the annual report confirmed that the gross income of the PCC of St Peters & All Hallows, West Huntspill did not exceed £1 million[2] and the aggregate value of assets (before deduction of liabilities) did not exceed £3.26 million. Based on the information at Table 1 an Audit was not required. In addition to the upper threshold for an IE, the Gross Income is above the £25,000[3] lower threshold set by the CC for an IE. The Church Accounting Regulations do require an external scrutiny of PCC Accounts, so in this case an IE was carried out. Fund Balances are:
Table 1 – PCC of St Peter’s & All Hallows, West Huntspill Balances for 2022
| Serial | Fund | Gross Income (£) | Gross Assets (£) |
|---|---|---|---|
| (a) | (b) | (c) | (d) |
| 1 | PCC ofStPeter’s &All Hallows | 835,038 | 185,324 |
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The Gross Income of the Charity is over £250,000, which means that the accounts should be prepared on an Accruals basis. On inspection of the Charity accounts, the PCC of St Peter’s & All Hallows, West Huntspill have elected to prepare their Accounts using this method.
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The Gross Income for 2022 is above the £100,000 limit set by the Charity Commission for registration with them as a Charity. Its Charity registration number is 1199055.
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Points from Last Year’s Review . Last year’s IE Report produced by John Leddy was reviewed. On inspection of that Report no material observations were documented; therefore, no points remain outstanding.
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Whilst the PCC Trustees are responsible for the preparation of the accounts, the examiner may also prepare the statutory accounts on behalf of the Trustees. In line with CC Direction 2 this did not compromise the examiners independence as he ensured that the following requirements of the Direction were met:
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a. The accounting records had been maintained by the PCC Treasurer.
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b. The examiner has no direct involvement in the day-to-day management or administration of the charity.
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c. The trustees reviewed and approve the accounts prepared[4] .
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Additional Observations. The Independent Examiners report is a statement to confirm that the Charity is operating within the accounting and governance tolerances set by the CC. After conducting the IE I have the following observations to report.
a. As required by CC Direction 13, the Trustee’s are to prepare a Trustee’s Annual Report & Accounts which must be presented to the Church Membership at the Annual Parochial Church Meeting. CC Direction 13 says that the Independent Examiner must see this
1 Section E of the guidance explains the role, duties and 13 specific directions of an independent examiner in examining the accounts of a charity.
2 Charities Act 2011 Chapter 3 Section 144(1).
3 Charities Act 2011 Chapter 3 Section 145(1).
4M Wall email dated 30th March 23.
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document and compare it back to the Accounting Information provided. No Trustee’s Annual Report was provided.
Recommendations
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It is recommended that;
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a. After the APCM, a copy of the Trustee’s Annual Report is sent to the Independent Examiner for his records.
Conclusion
- The PCC of St Peter’s & All Hallows, West Huntspill has received an unqualified report which can be found at Enclosure 1.
Annex:
A. The Charity Commission’s Directions on the IE of Charity Accounts.
Enclosure:
- IE Report for 1 Jan to 31 Dec 22 – The PCC of St Peter’s & All Hallows, West Huntspill.
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Annex A to Leddy/IE/WestHuntspill Dated 31 March 2023
THE CHARITY COMMISSIONS DIRECTIONS ON INDEPENDENT EXAMINATION OF CHARITY ACCOUNTS
- The CC produce an examiners’ guide to IE of Charity Accounts. It is specifically written for Independent Examiners and explains their role and duties in examining the accounts of a charity. In accordance with Section E of the guidance the 13 specific directions and how they were addressed are as follows:
a. Examination and accounting thresholds . The annual report for the period 1 Jan – 31 Dec 22 was examined to confirm IE thresholds[5] had not been breached. The Income information was below the Audit requirements, but above the CC guidelines for an IE to be carried out. Therefore, an IE was required for 2022.
b. Conflicts of Interest . The examiner was not influenced or perceived to be influenced in any way as he did not have any close personal relationships with the PCC Members, was not a major donor to the PCC, did not have any control of funds and was not involved in the day to day running of the PCC.
c. Documentation . Working papers were examined and evident. All procedures carried out and any matters arising to support conclusions reached or statements provided in the report have been documented.
d. Understanding the charity . Detailed briefs and free access to all charity documentation ensured a full understanding of the charity’s constitution, organisation, accounting systems, activities and nature of its assets, liabilities, incoming resources and application of resources.
e. Accounting records . The charity accounting records have been subject to a review and appear complete and consistent with statutory requirements.
f. Comparison with accounting records . A comparison of the charity’s accounts with the accounting records in sufficient detail was carried out which provides a reasonable basis to decide that the accounts are consistent.
g. Accruals Basis Checks . The accounts were checked for related party transactions, and if any were found these were disclosed in the notes to the accounts.
h. Accounting policies estimates and judgements . Reviewed the accounting policies adopted and consider their consistency with the SORP and their appropriateness to the activities of the charity.
i. Financial circumstances and Going Concern . The examiner checked whether the Trustees have considered the financial circumstances of the Charity at the end of the reporting period and have made an assessment of the Charities position as a going concern when approving the Accounts.
j. Form and Content of the Accounts . The examiner carried out procedures as considered necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner checked that they can lawfully
5 Gross income greater than £0.025 and not to exceed £0.25M for receipts and payments, gross income not to exceed £1.0M and the aggregate value of assets should not exceed £3.26M otherwise a full audit is required.
A-1
prepare Receipts and Payments Accounts, that all accounting statements are present, and the funds of the Charity can be correctly identified.
k. Analytical Review . The examiner carried out an analytical review of the current accounts to identify if any entries required further explanation or evidence. The 2022 Accounts were compared with the 2021 Accounts to see if any material changes could be identified.
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l. Compare the Trustees Annual Report with the Accounts . No Trustee’s Annual Report for 2022 was provided for inspection.
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m. Examiner’s report . The IE report can be found at Enclosures 1.
A-2
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Enclosure 1 to Leddy/IE/WestHuntspill Dated 31 March 2023
INDEPENDENT EXAMINER’S UNQUALIFIED REPORT TO THE MEMBERS OF THE PCC OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL
I report on the accounts of the PCC of St Peter’s & All Hallows, West Huntspill for the 12 months ended 31[st] December 2022, which are set on pages 1 to 3.
Respective responsibilities of trustees and independent examiner
As trustees of the charity, the members of the PCC of St Peter’s & All Hallows, West Huntspill are responsible for the preparation of the accounts. The members of the PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an IE is needed. The Charity is preparing Receipts and Payments Accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants (CIMA).
Having satisfied myself that the charity is not subject to audit and is eligible for IE, it is my responsibility to:
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Examine the accounts under section 145 of the 2011 Charities Act;
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To follow the procedures laid down in the general Directions given by the CC under section
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145(5)(b) of the 2011 Charities Act; and
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State whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general Directions given by the CC. 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 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 unqualified statement
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below) in connection with the examination giving me cause to believe that in any material respect:
- a. Accounting records were not kept in respect of the PCC of St Peter’s & All Hallows, West Huntspill as required by section 130 of the 2011 Act; or b. The accounts do not accord with those records.
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.
John Leddy FCMA CGMA CPFA 5 Cedarn Court Manor Gardens Kewstoke Weston super Mare BS22 9XU
John Leddy
John Leddy 31[st] March 2023