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2023-12-31-accounts

The Parish Church of St Peter & All Hallows, West Huntspill

Parochial church council: annual rEPorT For the year ended 31st DECEMBER 2023

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 registered charity with The Parochial Church Council of the Ecclesiastical Parish of West Huntspill No 1199055

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

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ARCHITECT

Mr MARCUS CHANTREY AABC SCA RIBA Chantrey Conservation Architects Ltd St Omer, The Street, Draycott, Somerset BS27 3TH

ST PETER & ALL HALLOWS - WEST HUNTSPILL PAROCHIAL CHURCH COUNCIL

REPORT OF THE PAROCHIAL CHURCH COUNCIL (PCC) FOR THE YEAR ENDED 31[st] DECEMBER 2023

Administrative Information

During the year the following served as Members of the PCC

Priest in Charge/Rector Revd. Christine Judson

Churchwardens Vacant
Vacant
Deputy Churchwarden Janet Hill
Deputy Churchwarden Mark Saunders
Deputy Churchwarden David Lemon
Deanery Synod
Representatives Mrs Bronwen Wright
Mrs Bronwyn Fraley
Elected Members Mr David Lemon Vice chair
Mrs Sylvia Sims (Honorary)
Mr Nigel Maddox Churchyard
Mr Geoff 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 Secretaries
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.

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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

s Objectives and Activitie

St Peter & All Hallows Parochial Church Council (PCC) has the responsibility of co-operating in promoting within the Ecclesiastical Parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

Achievement & Performance

For the year 2023 there were 32 parishioners on the Church Electoral Roll, of whom 6 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 2023

The agreed adult Church Membership figure was 32 as compared with 31 in 2022.

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 31 in 2022 32 in 2023

REVIEW OF THE YEAR

The full PCC met seven times during the year with an average attendance of 10. Sub-committees met between meetings and items raised reported and discussed as necessary with the full PCC.

WORSHIP

In 2023 we have continued throughout the year with regular services.

SUNDAY

1st Sunday 3pm @3 Service in the Church 2[nd] “ 11.15am Morning Worship, 3[rd] “ 11.15am Friends and Family Communion,

4[th] “ 11.15am Holy Communion, 5[th] “ Benefice 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 24th September and our normally well supported Christingle Service in aid of the Children’s Society was held on the 3rd December, with 72 adults and 22 children.

BAPTISM & CONFIRMATION

There were 6 Baptisms and 3 Confirmations during 2023.

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REPORTS

. CHURCHYARD REPORT

The Churchyard committee has not met during the past year. The reason being was that no committee was formed. The running and maintenance of the Churchyard has been undertaken by those who have carried out the work. This appears to be working as the Churchyard has been kept clean and tidy for the past year. The work has been overseenby myself and reported to the PCC.

The last year has seen big changes in the running and maintenance of the Churchyard. The help from Huntspill Projects has ended, and I thank them for all passed help. The Churchyard is now maintained by myself. Mr Colin Bird, Mr Graham Warneck and Mr John Indder. We have kept the Churchyard neat and tidy for all who wish to use it.

The mowers have been maintained and serviced by Colin. The big sit on mower has been away with Ian Tiley and it would appear that it has come to the end of its life. If it can be fixed then it could last a while longer and will not need to be replaced.

The recording of the Churchyard records, which are on computer, has been put onto one spread sheet so that it can be transferred to the desk in Church. Mr Dave Paul has done all the hard work and it should be up and running in the new year. This will mean anyone looking for a grave can find it for themselves.

The next big change is the enlargement of the garden of rest. As we had run out of space I have enlarged it to cover space around the existing garden of rest. We now have 300 plus spaces. The entire garden has been renumbered in a grid with reference to the old numbers. All on the new spread sheet. I wish to thank all those who help, as I could not do it alone. The Churchyard is for all to enjoy.

Anyone who would like to help please contact me and come along on a Tuesday.

Nigel Maddocks

Finance report to end of 2023 .

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I am pleased to report the Parish Share was paid in full in 2023. Finances continue to cause concern as bills of all kinds continue to rise in the face of the Cost of Living Crisis, it is a real struggle to try to keep up.

Thank you to all for generous donations made during the year and for the fundraising which is so important to the finances of the church. The new initiative of Tea & Talks is going well. The Honesty Café and Monday café continue to be very popular with donations being made in cash and via the contactless payment station.As in previous years a claim was made on all eligible donations via the Gift Aid and Gift Aid Small Donation schemes.

Envelopes for regular giving are available from the Treasurer, or donations can be made by standing order, form available from the Treasurer. If you are a tax payer Gift Aid can be reclaimed on any donation you make at no extra cost to yourself, please sign a Gift Aid declaration or place donations in a completed Gift Aid envelope. Envelopes are available in church.

As a benefice we continue to employ an Admin assistant with the cost split between the 3 parishes. We continue to employ an Activity co-ordinator for the Huntspill Hub, the cost being met through the Restoration Project budget. Reserve amounts held in CBF accounts have been maintained. The PCC holds General Funds and also Reserved Funds which have been donated for a specific purpose.

As we continue to try and meet our financial challenges we have also continued to manage the finances for the Restoration Project. The capital works have been completed and we continue to promote the Hub and the community aspect of the project.

The PCC reviewed the Reserves Policy which will be maintained at a minimum of £4500 being held in the current account at all times. Once again this year our Audited accounts have been prepared using the accruals system by John Leddy. The accounts will be lodged with the Charity Commission in due course.

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Safeguarding Annual report 2023.

The PCC have adopted the House of Bishops guidelines for “Promoting a safer church” and have reviewed our Safeguarding Policy. The PCC has a rolling program to review practice, policies and training.

The safeguarding contact details for the church are displayed in the church building. Any concerns should immediately be reported to the Parish Safeguarding Officer, the Rector or via the Diocesan Safeguarding team – details of which are on the diocese website.

The PCC is now using the Parish Dashboard and Safeguarding Hub available to us via the Church of England. We have worked through levels 1 & 2 and have reached level 3 ( the highest level) on both. This enables us to generate an action plan to help monitor policies, practice, training and DBS checks. All DBS checks are up to date.

As Parish Safeguarding Officer I have completed all the necessary training required for the role. PCC members have continued to review and complete their required training, which varies according to role. Domestic Abuse Awareness training has been competed online and also in person, in conjunction with a neighbouring parish. Thank you to everyone who has completed training this year, online or in person.

Our parish continues to work closely with the Diocesan Safeguarding Team regarding ongoing safeguarding issues.

SAFEGUARDING IS EVERYONE’S RESPONSIBILITY.

PLEASE DO NOT HESITATE TO RAISE ANY CONCERNS AS DETAILED ABOVE.

Melissa Wall.

Parish Safeguarding Officer.

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HEALTH AND SAFETY REPORT

Since my last yearly report in 2023, the following still applies:

Copies of generic Risk Assessments for regular activities, and a copy of the Health and Safety Policy are stored in a lever arch file which is kept in the vestry. I also maintain copies at home electronically. Any new activities for which we have no risk assessment will be completed by myself prior to the event. These are then added to the file. These will increase as the “hub” develops.

Since the refurbishment and improvement works to the Church have been completed I am confident that currently there are no major Health and Safety issues.

I am in and around the church and churchyard several times a week and use the opportunity for a visual inspection.

For the future I want to look at the Health and Safety Policy to simplify it, and make it less onerous. Also to consider, now that the repairs and refurbishment of the church has been completed, the frequency of Health and Safety Inspections.

If there are any issues or you have concerns about Health and Safety then please do report them to me.

Bronwyn Fraley Health and Safety

Report for CHURCHES TOGETHER 2023

Bronwen Wright

On January 22[nd] the Churches came together at 6.00 p.m. at Burnham Baptist Church for Christian Unity. The attendance was good.

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On March 3[rd] at 2.00 p.m. we met at St. John’s Hall, Highbridge for the ‘Women’s World Day of Prayer’ service.

Over the Easter April 4th-10th 3 Crosses were erected on Brent Knoll and a Service was held.

In November churches met at the Roman Catholic Church in Burnham. We were introduced to the new Roman Catholic Priest for Bridgwater and Burnham followed by a Service ‘Prayers for Peace’ led by Pat Nicholls and Revd. Martin Little.

Pat Nicholls was re-elected to be Chair and Rosemary Gilling – Secretary with Ann Storey as Treasurer.

Donations had been made to St. John’s, Highbridge and the Baptist Church for outreach work, especially with young people.

Report for AXBRIDGE DEANERY SYNOD 2023 Bronwen Wright

The first meeting of the year was at Bagley Baptist Church on Saturday January 28[th] at 10.30 a.m.

Richard Neal welcomed everyone and reminded us that the original mission plan was too long and complicated so now there were five points.

Both speakers that morning were talking about ‘Safeguarding Creation.’ They were Lesley Millard of St. Mary’s, Berrow, Lay Pastoral Assistant and Mayor of Burnham-on-Sea Adrian Halkin from Bristol University.

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Adrian explained that Antarctica was warming quickly, Sea levels were rising. The eco system generally was towards warmer and wetter weather. There would be more air and water contamination and air level was carbon intensive. How we lived our lives needed to be under the microscope as never before and Churches had a contribution to make.

2015 a Papal document had been made on Creation and Social Justice. In 2020 the General Synod of the Church of England had voted for net zero by 2030.

How do we value what we have been given? It was the young who were driving this along. Churchyards and land owned by the Church were very important as nature habitats.

Lesley Millard spoke of practical ways we can reduce energy and waste. A better use of fuel in our Churches, eco-friendly light bulbs, repair instead of throwing away. Encourage people to walk and cycle, car sharing.

Food waste – work together to form food pantries. Become plastic free zones. Plant native flowers in our Church yards. Erect bird boxes. Encourage Youth groups on walking trails. Work with Sedgemoor Botany Group and Somerset Wildlife Trust.

After the talks we split into groups to share our thoughts on the wild life in our Churchyards.

We also started the discussion on the new Deanery Plan where Axbridge Deanery had to lost 2 stipendiary Priests. Revd. Stuart Binns (Cheddar) said it was hard on the Clergy and Congregations to shoulder the cut backs, when it was the bad investments and financial planning of the Church of England to blame.

DEANERY SYNOD MEETING

March 22[nd] 2025 St. Andrew’s Church, Burnham-on-Sea.

The Church was packed. Between January and March the Deanery Plan had been circulated and discussed among each PCC. Each representative had three minutes to speak on the proposal. Virtually everyone rejected the idea of a pool of Clergy; they wanted their own Parish Priest, even if this meant sharing among more Churches. The acting Archdeacon and members of the DMPG were left in no doubt about the strength of feeling and that a new proposal had to be made.

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DEANERY SYNOD MEETING September 11[th] 2023 Wedmore Village Hall

This was billed as a Meeting to talk to the Bishops but only Bishop Ruth was there. Between March and September much work had been done on the Deanery Plan and was now as attached.

People were happy with this plan and we hope this is what will come about in 2025.

We were sad to say ‘Goodbye’ to Bishop Ruth as she takes up her new appointment as Bishop of Coventry. She will be sorely missed in Somerset. Bronwen Wright.

DEANERY SYNOD ORGANISATION

Passed by 30 Lay representatives and all Clergy. No abstentions

EASTERN HALF.

Axbridge St. Johns to join with Shipham, Rowberrow and Crooks Peak into a single Benefice. (Full Time Post) Cheddar, Draycott and Rodney Stoke (Full time) Isle of Wedmore Benefice, Holy Cross, Mark (Full time) PEW Benefice to join Coxley, Henton and Wookey and move to Shepton Mallett Deanery (half post).

WESTERN HALF.

Berrow & Brean and Three Saints (Full time post) Burnham (Full time) Highbridge (Full time) Huntspills (Half time)

Social report 2023

We tried a new event in March a jumble sale and tabletop sale The jumble was a bit of a disappointment but the table top and refreshments made us most profit.

We held our usual summer fete, cream tea and car rally The harvest lunch was well supported and a lot of outsiders came, All enjoyed the meal. They didn’t want to leave. We have already had enquiries for tickets for this year. Our final event was a Christmas fare

In June we had our first tea and talk,

A suggestion from Bronwyn Wright to try. We are averaging 30 people some new faces coming along, we had more talks in August October and December.

Bronwen and Janet have been organising the speakers and dates, A brilliant help to me. we are a small group trying to find ways to raise funds and still keep it interesting We are planning more talk this year for 2024. Hopefully it will be a successful year with us all working together. Any suggestions, ideas or help would be very welcome

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Report on the Tower and Reordering Project 2023

The Huntspill Hub was officially opened on the 10[th] December 2022 with more than fifty people attending, including representatives from the DAC, B2 Architects, Ellis & Co as well as much of the Project Team.

All the scaffolding came down in the New Year, to reveal a much better looking tower with the stonework all tided up, and the large circular plates of the tie rods shining in the winter sunshine. Hopefully we will not have any falling stone any more.

The school children from West Huntspill Primary visited us in January while the last of the scaffolding was still in place, and the older ones were able to go up and see the repaired stonework at close quarter.

It was March 2023 before the main contractor Ellis & Co left the Church, and May before we received the completion certificate, with the internal walls of the main part of the Church, an addition to the original contract, decorated in February. Finally in the autumn the inside of the base of the tower was redecorated and the plaster repaired. The inside of the Church looked so much better, it was possibly in the late 1970’s that it was last decorated.

Now that the building work was finished we were able to concentrate on, what some of us found the most exciting part, the ‘Reordering’. The touchscreen TV was updated, and additions were added, including 360 degrees views of both the inside and outside of the Church and churchyard, including views of the inside of the tower, and panoramic views from the top of the tower. John Lamb’s vast collection of historical photographs and information was also added.

On the 1st July we had our first Art exhibition in the Hub as part of the Summer Fayre. The Exhibition with teas, coffee and cake worked really well.

In September a floor map of the village, designed by the children of West Huntspill Primary School with help from a local artist was installed.

The two oil paintings of St Peter healing the Cripple and Charles ll coat of arms, with the four Charity Boards were repaired and conserved during 2023, to be returned in February 2024. Wall hangings with historical information about the Church, Village and surrounding area, were designed and text checked, before printing and installing in the Church in March 2024.

Throughout the year the Monday Morning Community cafe has been very popular, usually attracting between 40 and 50 people and making good use of the new flexible space.

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Bell Report 2023

At present we have 7 members of the Bridgwater Branch of Bath and Wells Diocesan Association of Change Ringers. We lost 2 members this year but gained 2 so still have 7 members. We have had 4 people come along in the past year as learners to try ringing unfortunately 3 have decided not to carry on for various reasons. Not all these ring on a regular basis and we are helped by ringers from Mark Burnham on sea and East Huntspill. We are struggling 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 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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Deputy Churchwarden’s report For APCM 18th May 2024

At the last APCM 20 th May 2023 I joined David Lemon and Mark Saunders as a Deputy Churchwarden to share Churchwarden duties. We all went to the Archdeacon’s Visitation at St John’s, Highbridge on 13 th June and we share being present at the Benefice Churchwarden’s meetings which are held at All Saints church, East Huntspill.

It has been good to have the Christian teaching, care and dedication of the Rev Christine Judson with us now for at least two years and to have Mark Saunders help in covering the services every month. We are gradually seeing new faces joining our services and are fortunate to have a good team of people for reading the lessons and giving the intercessions but would welcome any extra people to join the rota. Sylvia Lemon keeps us very well informed with the regular rotas and we appreciate everyone’s reliable commitment. We enjoy welcoming other congregation from All Saints, East Huntspill and Holy Cross, Mark when we have a Benefice service, and special quiet times at Lenten Peace and Advent Peace.

Many of us like to linger after the service to enjoy the drinks and biscuits provided by Margaret helped usually by Judith; it is a good social time and gives David Hill a chance to talk over the music he enjoys playing at the services.

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Inevitably with such a large building there is often maintenance work that needs doing and Mark Saunders has helped often with repairing leaks and windows or even replacing a door where necessary or painting a damaged wall.

The church always looks wonderful when at special festivals the Flower team, headed by Leslie Roper work magic with many flower arrangements so we are very appreciative of the hours that are spent to achieve the beauty for us to enjoy not only at the services but for anyone who visits the church now that it is open everyday.

This will include many of the local community who visit the Monday morning café which is proving very successful and a great chance for people to enjoy meeting old friends and to meet new neighbours. Once again we are indebted to all the work put in by Melissa Wall and David Lemon with the ongoing project work including setting up the café and those who man the café and make cakes voluntarily.

Ginny Power is arranging visits to The Hub one example being children from West Huntspill Primary Academy who visited in January. We also realise that many people visit to tend the graves of past relatives. The visitors, like all of us, enjoy the atmosphere provided in a well-tended churchyard which is in the care of our Churchyard manager, Nigel Maddocks and his great team

There was a period this year when it was not safe to ring the bells due to the poor state of the Tower and we now are enjoying the return of the bell ringing thanks to the ringers and their captain, Richard Tiley.

There is progress being made on the application of a Faculty for a new Sound System in the church and a Hand rail for the inside of the Church Tower steps.

Unfortunately Geoff. Bryant had to stand down from the PCC, due to ill health, after serving on it for 33 years. We are all very grateful for his dedication in supporting St Peter and All Hallows Church.

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RECTOR’s ANNUAL REPORT 2023

2023 was officially the hottest year on record – at last, it seems that we are taking Global Warming and the Climate Crisis seriously, with the hope that our

responses will not prove to be too little, too late. On 22[nd] February the Russian invasion of Ukraine entered its second year and on 7[th] October the Hamas attack on Israel resulted in roughly 1200 Israeli deaths, catapulting the region into a devastating war on terror, that has become terror itself. The World’s adjustment to covid has continued, with detrimental effects on the economy, adding to those due to Brexit for our nation, and earthquakes in Turkey and Syria wreaked havoc.

Whatever your feelings concerning our Prime Minister, the fact that we had the same one for the entire year was a notable contrast to the previous year. On 6th May King Charles III’s coronation was celebrated, our first coronation since 1953, with a weekend of festivities and a Bank Holiday dedicated to ‘volunteering’. We were proud to host the Eurovision Song Contest in Liverpool (on behalf of Ukraine), where our own Mae Muller achieved 24 points with ‘I wrote a song’, and The Lionesses took us to our first Football World Cup Final since 1966! Against this back drop our benefice, our parishes, our villages and our own lives traversed their own particular paths.

As our relatively new Diocesan Bishop (The Right Rev’d. Michael Beasley) settled in, he and Bishop Ruth sought to interact effectively across the Diocese - particularly through the ‘Everyone, Everywhere, Growing in Faith’ Archdeaconry Days, Deanery Gatherings, Clergy Chapters and special conferences like the Rural Ministry Forum held at Bagley and the Rural Perspective Bishops’ Day that we were invited to take part in. Whilst maintaining the essence of our current Diocesan Vision, Bishop Michael has sought to gently refresh it in a practical, inclusive, down-to-earth sort of way. Along with many Dioceses, Bath & Wells has continued to face difficult times financially this year, resulting in two areas of change being explored – a reduced pastoral deployment of clergy and an alternative common fund methodology. These are both still being worked out and have proved to be deeply challenging, particularly their independent considerations. As a Deanery, we were asked to put forward a deployment plan that would take us from our 9 stipendiary clergy down to 7, which we did. This plan involves several drastic changes, including the splitting of our own Benefice – with Mark Parish joining the Isle of Wedmore Team and The Huntspills continuing together with a part-time Rector. The Common Fund negotiations have then come into play, with a fundamental change from ‘give as you can, receive as you need’, to a more transactional model of ‘paying for what you receive’, albeit it with an encouragement to also pay into ‘a generosity pot’ to help those who are unable to meet their own ministry costs. This different approach has potentially scuppered our Deanery Plan – though we currently await guidance on this. We were sad to say ‘goodbye’ to Bishop Ruth, albeit temporarily, when she was seconded to Coventry Diocese in Advent this year – she remains in our prayers, as I am sure we do in hers. 14

This year’s highlights in our Benefice of The Huntspills & Mark have included the following: We took part in an Elizabethan (as in Elizabeth I) Communion , where Mark Parish’s period chalice joined two others of the same era, at the centre of an historic eucharistic celebration. We welcomed children from West Huntspill School to find out about how their church is ‘Saving the Heritage & Sustaining the Community’. They were able to go onto the scaffolding, speak to the craftsmen about their work, as well as exploring the church and learning about the bats and other wildlife . By the end of the year, when they returned for their Carol Service, the floor map that they had designed, with the help of an artist was also in place! Harvest Celebrations were once more extensive with a stunning Flower Festival at Mark and beautiful Harvest decorations at The Huntspills, East & West Huntspill Schools’ Organic Farm visits which incorporated their Harvest Services held in a barn , the return of Mark Harvest Home (first time since the covid pandemic), involvement in Cote Harvest Supper at East Huntspill, Harvest Services and Meals at all three churches and much charitable support for the local food bank and for other charities near and far. We were delighted to prepare and support three adult confirmation candidates who were confirmed at Wells cathedral, along with 83 others! We introduced an annual ‘Baptism Celebration’ service (inviting those who had recently been baptised to come and take part) and made use of the newer Baptism liturgy in two Friends and Family Baptisms for

youngsters who already attend regularly. A silhouette Soldier was gifted by Mark Royal British Legion to each of our churches for external display, which helped support our Remembrance activities, and we were joined by two little donkeys on Palm Sunday. St Peter & All Hallows Church welcomed Highbridge and Huntspill Cub Scouts to celebrate Halloween and two new regular fundraising events found their feet – Film Nights and Tea & Talk afternoons.

In two of our three churches, building projects were completed in 2023 . These represent a decade of commitment and hard work from so many people, and particularly the small, very effective teams that drove things forward. We are deeply grateful for the inspiration that initiated these projects so long ago, the funding that was secured to make them possible, the advice and guidance received along the way, the patience of all as adaptations were made during the work, but most of all for the sheer perseverance of those who did not give up, despite covid and an extended vacancy. All three of our churches now have decent toilets, appropriate community space and functional food preparation facilities and we can focus on making full use of them! Evaluations and Grant Reports continue to be done, the Activity Plan at West Huntspill is being followed and developed, we are growing in our community engagement and really enjoying sharing our experiences with those just embarking on similar paths. Our Ministry Team went through some changes in 2023. Due to commitments to his own parish church that has been in vacancy, Rev Richard Sigrist bowed out of offering us his services, and Rev Steve Hartree did likewise due to increasing ill health. We are deeply grateful to them both and continue to consider them part of our Church Family. Rev Ian Girling was able to be with us for three Sundays and his ministry was much appreciated, as was that of Rev Joy Hawes when she presided at a communion service at Holy Cross Church. Rev Christine Nelmes remains a great encourager and regularly reads the gospel at Mark Church, which is much enjoyed by us all. Our Lay Worship Assistant Team was sad to lose Jill Woolley , whose enthusiastic and creative ministry was much appreciated, but is in the process of gaining Kelton and Sharon Black through the new pathway – indeed we have been pleased to have helped with the development of this. In the meantime, Jon Glauert , Pat Morgan , Mark Saunders & Yolanda Patten received their renewed Bishop’s Commendations, have continued to serve the 15

Benefice faithfully and are a source of great delight to us all. Musically, we were sad to say goodbye to Derek Jones , organist at Mark, but grateful to Nigel Parkin for stepping up from occasional to full time organist in his place. Together with David Hill at West Huntspill and Sue Elsworth at East Huntspill, they have generously shared their musical skills with us and we are deeply grateful to them all.

Outreach through the pastoral offices remains a hugely important aspect of our being. Across the three villages we baptised 18 people, held 5 weddings and conducted 26 funerals (plus 8 interment of ashes only). Our vergers play a key role in these services and I am hugely grateful to them for this. Ministering among people at such important times of their lives is always a privilege. Management of our churchyards supports the life of our churches and our villages and mostly happens unseen. This year Mark’s closed churchyard was taken back under the County Maintenance Programme. East Huntspill Parish Council have continued to support their churchyard with a much appreciated donation, making it possible for us to provide care for the village’s only burial ground, and West Huntspill Parish Council made again a donation toward the upkeep of the machinery used by the team in that place. In addition to this, our churchyards benefit hugely from every hour of care that is provided by volunteers. You know who you are – and on behalf of all of our villagers, ‘ THANK YOU! ’.

There is a sense in which to single out anyone is to risk leaving out everyone else. I would, however, like to draw particular attention to two roles within our churches that I believe deserve our special thanks, appreciation and wisdom. Over the years the demands made of Churchwardens and of P.C.C. Treasurers have grown exponentially. I would like to thank all those who have served in these roles in 2023, whether holding the actual office, or a part of it e.g. Assistant or Deputy Churchwarden, or Money Manager of any kind. The enormity of these roles understandably leads to difficulties filling them. I believe that the way forward is to think creatively and to fathom out ways to share the load, so that all might be enabled to flourish. Let’s make sure that we care for each other, express our appreciation to all who serve in these capacities and remain open to new ways of being.

Alongside the more spectacular events, the day-to-day parish life has continued to flourish as relationships have developed and the fuzzy-edges of church (social/fund-raising events, cafes etc) have provided helpful meeting places. So often it is in the small things that great strides occur, for example when we asked the Coffee Morning crowd to construct the Christingle Boxes for the school pupils, when we invited local organisations to decorate a tree for the Christmas Tree Festival and when a lonely, grieving lady was encouraged to step beyond her comfort zone and get involved in helping others. It is when we have felt lacking, for example when we haven’t been able to figure out where to find a Treasurer or a Car Show Chairperson, that we have asked others for help and been bowled over by their response. We are often concerned that we don’t attract many children to attend church regularly, but we have wide-open doors for us to go into our schools – where assembly, collective worship, involvement in inter-faith weeks, festival celebrations and Leavers’ services, opportunities to serve on Governing Bodies/Academy Councils and to support and encourage pupils, staff and parents all abound. I am pleased to do as many of these things as time allows, but there will always be plenty of space for others to come and join in, with training available as needed.

In the dim and distant past, churches were sometimes criticised for being insular, cliquey and separate from their communities. These days we have the chance to be catalysts in order to serve and grow the communities of which we are a part.

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Each of our three villages are quite different in character, with their own challenges and their own opportunities. No matter what other changes may come our way, may we always seek to be positive agents of welcome and wellbeing, people of peace and hope, and faithful witnesses to the love of God, made known in Jesus Christ, empowered through the Holy Spirit and intended for everyone to encounter.

Thank you for all that you are doing and being within our life together. May God empower us all to become everything that we have been created to be! With love in Christ,

Rev’d. Christine Judson

Signed on behalf of the Parochial Church Council

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Parochial Church Council of St Peters & All Hallows, West Huntspill

Detailed Statement of Affairs Year Ended 31 December 2023

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 2023, 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:

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:

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 10[th] March 2024

Intentiorlally Left Blank

Statement of Financial Activity for the Year Ended 31 December 2023

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
2023
£
£
£
16,131
159,016
175,147
8,860
-
8,860
2,328
509
2,837
10,900
-
10,900
8,669
13,731
22,400		 Total
2022
£
703,968
8,179
997
8,660
113,234
46,888
173,256
220,144		 835,038
27,508
2,333
29,841
2,889
-
2,889
15,808
8,477
24,285
1,088
9,000
10,088
-
190,113
190,113		 26,635
1,645
19,211
19,462
661,922
47,293
209,923
257,216
(405)
(36,667)
(37,072)
-
446
446
(405)
(36,221)
(36,626)
45.00
(45.00)
-		 728,875
106,163
(645)
-
(360)
(36,265)
(36,625)
39,713
145,611
185,324		 105,518
79,806
39,353
109,346
148,699		 185,324

Balance Sheet as at 31 December 2023

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
2023
Total
2022
£
£
5,497
5,051
19,318
21,965
24,815
27,016
-
-
396
88,559
1,447
2,305
122,132
172,220
109
109
124,084
263,193
200
104,885
123,884
158,308
148,699
185,324
39,353
39,713
109,346
145,611
148,699
185,324

Cash Flow Statement as at 31 December 2023

2023
£ £
Net Cash from operating activities (51,501)
Cashflows from investing activities
Dividends, interest and rent from investments 2,837
Interest paid -
Proceeds from the sale of; -
Tangible fixed assets -
Tangible fixed investments -
Purchase of -
Tangible fixed assets for the use of the PCC (1,425)
Fixed assets investments -
Net cash provided by/(used in) investing activities 1,412
Change in cash and cash equivalents in the reporting period (50,088)
Cash and cash equivalents at 1 January 172,329
Cash & cash equivalents at 31 December 122,241
Reconciliation of net income/(expenditure)before investment
gains
Net income before investment gains 31 December (37,072)
Adjustments for;
Depreciation 4,072
Loss on the disposal of Fixed Assets -
Dividends, Interest and rent from investments (2,837)
Decrease/(increase)in debtors 89,021
(Decrease)/Increase in creditors (104,685)
Net cash provided/(used in) operating activities (51,501)
Analysis of cash and cash equivalents
Cash in hand 109
Notice deposits 122,132
122,241

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
Christmas Tree Festival
Tabletop sale for Ukraine
Harvest Lunch
Car Rally
Cream Teas
Fete
Easy Fundraising
Concert
Coffee Morning
Jumble Sale
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
Slimming World Hub Hire
Bath & Wells DBF
Giving Envelopes
Heras Fenning Sale
Utility Warehouse Refund
VAT Reclaim
Licence Contribution
Monthly S/O Cards
Part NHLF Electric Refund
Christmas Cards		 Unrestricted
Funds
Restricted
Fund
Total
2023
Total
2022
£
£
£
£
1,806
-
1,806
2,243
3,965
-
3,965
3,310
364
-
364
543
300
-
300
300
1,996
-
1,996
1,452
341
-
341
728
1,964
-
1,964
487
-
-
-
20
2,854
-
2,854
1,408
-
-
-
-
250
159,016
159,266
691,140
-
-
-
-
2,291
-
2,291
2,337
16,131
159,016
175,147
703,968
710
-
710
876
80
-
80
100
-
-
-
662
480
-
480
610
5,267
-
5,267
4,248
327
-
327
335
1,162
-
1,162
960
79
-
79
41
47
-
47
90
-
-
-
207
220
-
220
-
488
-
488
-
-
-
-
50
8,860
-
8,860
8,179
38
75
113
300
2,290
434
2,724
697
2,328
509
2,837
997
10,900
-
10,900
8,575
-
-
-
85
10,900
-
10,900
8,660
1,441
-
1,441
1,405
727
-
727
557
1,726
-
1,726
1,898
868
-
868
1,342
184
-
184
218
30
-
30
-
47
-
47
-
25
-
25
-
152
-
152
-
295
-
295
-
-
13,731
13,731
106,135
7
-
7
-
-
-
-
125
2,196
-
2,196
-
124
-
124
29
J & J Walker – Pews
Easy Fund Raising
Payment Correction
Balliol College Annuity
3.
Expenditure
a.
Church Activities
Parish Share
Salaries, Wages & Honoraria
Administration Assistant
Activities Co-ordinator
Cleaner
Organist
Clergy Expenses
Rector’s Expenses
Other Clergy Expenses
Mission: Giving & Donation
Somerset Churches Trust
Burnham Brass Band
DEC Ukraine
Childrens Society
Christian Mission Society
National Church’s Trust
RBL Poppy Appeal
Diocesan Assignment Fees
Total Church Activities
b.
Fundraising Activities
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
Cleaning
Depreciation
Loss on the Disposal of Assets
Organ Repairs
Audit Fee		 -
-
-
1,000
122
-
122
163
425
-
425
62
300
-
300
300
8,669
13,731
22,400
113,234
Unrestricted
Funds
Restricted
Fund
Total
2023
Total
2022
£
£
£
£
15,763
-
15,763
15,513
3,354
-
3,354
3,120
-
2,333
2,333
1,167
330
-
330
-
1,280
-
1,280
1,745
4,964
2,333
7,297
6,032
2,364
-
2,364
2,321
-
-
-
39
2,364
-
2,364
2,360
12
-
12
30
-
-
-
50
-
-
-
663
734
-
734
-
50
-
50
25
-
25
50
-
-
-
30
821
-
821
823
3,596
-
3,596
1,907
27,508
2,333
29,841
26,635
774
-
774
-
1,193
-
1,193
1,302
326
-
326
306
596
-
596
37
2,889
-
2,889
1,645
1,201
4,766
5,917
343
2,507
610
3,117
3,663
163
-
163
243
368
-
368
110
1,493
-
1,493
645
84
-
84
10
528
-
528
532
456
127
583
1,879
86
-
86
-
1,644
2,428
4,072
3,716
3,214
-
546
546
653
175
-
175
55
8,706
8,477
17,183
Church Utility Bills Church Utility Bills
Electricity 3,693 - 3,693 1,551
Oil 3,185 - 3,185 2,484
Water 224 - 224 113
7,102 - 7,102 4,148
Total Church Running Costs 15,808 8,477 24,285 19,211
d. Other Expenditure
Christmas Tree 213 - 213 280
10% Grant Contribution - - - 9,970
Overpayment/Refunds 725 - 725 62
Freeline Graphics - 9,000 9,000 9,000
Balloil Hall Annuity Contribution EH 150 150 150
1,088 9,000 10,088 19,462
e. Major Capital Expenditure
Major repairs to church buildings - 190,113 190,113 661,921
- 190,113 190,113 661,921
4. Analysis of Fund Movements
2023 2022
£ £
a. Nat West & CCLA CBF General Deposit General Fund
Balance at 1 January 143,636 28,059
Income 307,798 746,162
Transfers from Other Funds 45 11,240
451,479 785,461
Expenditure (358,395) (636,825)
Transfers to Other Funds - (5,000)
Balance at 31 December 93,084 143,636
b. CCLA CBF Late Miss GM Porter
Balance at 1 January 877 716
Income
Interest Received 30 11
Investment Income 113 150
143 877
Expenditure
Transfer to Nat West General Fund (45) -
Balance at 31 December 975 877
c. CCLA CBF Bell Fund
Balance at 1 January-CBF 11,411 11,263
Balance at 1 January-Cash 80 80
Total 11,491 11,343
Income
Interest Received 366 148
Donation - -
366 148
Expenditure - -
Balance at 31 December-CBF 11,777 11,411
Balance at 31 December-Cash 80 80
Total 11,857 11,491

d. CCLA CBF Roof Fund

Balance at 1 January 8 6,240
Income - -
Transfers from Nat West General Fund - 5,000
Interest Received - 8
8 11,248
Expenditure
Transfer to Nat West General Fund - 11,240
Balance at 31 December 8 8
e. CCLA CBF General Deposit - Church Path
Balance at 1 January 2,298 2,298
Income - -
2,298 2,298
Expenditure - -
Balance at 31 December 2,298 2,298
f. CCLA CBF General Deposit – Mrs Palmer
Balance at 1 January 14,018 14,018
Income - -
14,018 14,018
Expenditure - -
Transfer to Other Funds - -
Balance at 31 December 14,018 14,018
g. CCLA CBF General Deposit – Restoration Fund
Balance at 1 January 1 1
Income - -
1 1
Expenditure - -
Balance at 31 December 1 1
5.
Fixed Assets
5a – Tangible
Solar IT Tables & Kitchen Total
Panels Equipment Chairs Equipment £
Cost of valuation
As at 31 Jan 23 8,221 1,651 14,156 1,653 25,681
Disposals - - - - -
Additions at Cost - 1,425 - - 1,425
As at 31 Dec 23 8,221 3,076 14,156 1,653 27,106
Depreciation
As at 31 Jan 23 1,644 413 1,415 244 3,716
Withdrawn on Disposal - - - - -
Charge for the year 1,644 769 1,415 244 4,072
As at 31 Dec 23 3,288 1,182 2,830 488 7,788
Net Book Value
At 1 Jan 23 6,577 1,238 12,741 1,409 21,965
At 31 Dec 23 4,933 1,894 11,326 1,165 19,318

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 23
Disposal
Purchases
Net Gain/(Loss)
Market Value at 31 Dec 23		 £
5,051
-
-
446
5,497

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
Subscriptions		 2023
Unrestricted
£
2023
Restricted
£
Total
£
2022
£
-
-
-
60
100
-
100
74
-
-
-
71,301
-
-
-
17,124
296
-
296
-
396
-
396
88,559
2023
Unrestricted
£
2023
Restricted
£
Total
£
2022
£
37
-
37
22
-
-
-
426
1,262
-
1,262
1,621
105
-
105
226
43
-
43
10
1,447
-
1,447
2,305

6b. Prepayments

6c. 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		 Unrestricted
Restricted
2023
2022
£
£
25,862
60307
86,169
137,441
-
11,777
11,777
11,411
-
975
975
877
-
8
8
8
6,886
16,317
23,203
22,483
32,748
89,384
122,132
172,220
29
-
29
29
-
80
80
80
32,777
89,464
122,241
172,329

7. Liabilities

7a. Creditors – Amounts falling due within 12 months.

Construction Payment
Balliol Hall Grant
Christian Mission Society
Fees
7b.
Accruals
Creditor
8.
Summary of Assets by Fund
Tangible Fixed Assets
Investments
Current Assets
Liabilities
Signed:
PCC Treasurer
Signed:
Priest in Charge/Church Warden		 Construction Payment
Balliol Hall Grant
Christian Mission Society
Fees
7b.
Accruals
Creditor
8.
Summary of Assets by Fund
Tangible Fixed Assets
Investments
Current Assets
Liabilities
Signed:
PCC Treasurer
Signed:
Priest in Charge/Church Warden		 2023
Unrestricted
£
2023
Restricted
£
Total
£
2022
£
-
-
-
102,828
150
-
150
-
50
-
50
-
-
-
-
2,057		 2023
Unrestricted
£
2023
Restricted
£
Total
£
2022
£
-
-
-
102,828
150
-
150
-
50
-
50
-
-
-
-
2,057		 2023
Unrestricted
£
2023
Restricted
£
Total
£
2022
£
-
-
-
102,828
150
-
150
-
50
-
50
-
-
-
-
2,057
200.00
-
200.00
104,885
2023
Unrestricted
£
2023
Restricted
£
Total
£
2022
£
-
-
-
-
-
-
-
-
Unrestricted
Funds
Restricted
Funds
Total
2023
£
£
£
4,933
14,385
19,318
-
5,497
5,497
34,620
89,464
124,084
(200)
-
(200)
39,353
109,346
148,699
Date:
Date:
PCC Treasurer
Priest in Charge/Church Warden

Independent Examination of the Parochial Church Council of St Peters & All Hallows, West Huntspill 2023 Annual Accounts

10[th] March 2024

Prepared by John Leddy

INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2023 ANNUAL ACCOUNTS

DOCUMENT INFORMATION

Document Title: Independent Examination of the Parochial Church Council of
St Peter’s & All Hallows, West Huntspill 2023 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
BS23 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: 10thMarch 2024
Document Author: John Leddy Independent Examiner
Report Quality Review
Panel:

ii

INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2023 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

iii

Intentionally Blank

iv

INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2023 ANNUAL ACCOUNTS

Introduction

  1. 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

  1. 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.

  2. 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.

  3. The PCC of St Peter’s & All Hallows oversees the Parish Church of St Peter’s & All Hallows which presently has 26 people on the electoral role, and the parish is rated Category E for the purposes of the Parish Share of the Common Fund.

  4. 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

  1. 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 2023.

Approach

  1. Using the Cashbook and records provided by the Treasurer, a set of Accrual Annual Accounts for 2023 was prepared and submitted for approval.

  2. Eligibility to examine the accounts and conduct an IE was confirmed from the Accounts prepared.

  3. The PCC of St Peters & All Hallows, West Huntspill Annual Accounts for the period 1[st] January to 31[st ] December 2023 were examined in accordance with Charity Commission (CC)

1

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.

  1. As part of the examination discussions were held with the PCC Treasurer to ascertain answers to the CC Directions.

Findings

  1. 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 2023

Serial Fund Gross Income (£) Gross Assets (£)
(a) (b) (c) (d)
1 PCC ofStPeter’s &All Hallows 220,144 148,699

  1. The Gross Income of the Charity has dropped below the £250,000 threshold required for the accounts to 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 on an Accruals basis.

  2. The Gross Income for 2023 is above the £100,000 limit set by the Charity Commission for registration with them as a Charity. Its Charity registration number is 1199055.

  3. 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.

  4. 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:

  5. a. The accounting records had been maintained by the PCC Treasurer.

  6. b. The examiner has no direct involvement in the day-to-day management or administration of the charity.

  7. c. The trustees reviewed and approved the accounts prepared[4] .

  8. 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.

  9. a. As required by CC Direction 13, the Trustees are to prepare a Trustee’s Annual Report & Accounts which must be presented to the Church Membership at the Annual Parochial

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 10th March 2024.

2

Church Meeting. CC Direction 13 says that the Independent Examiner must see this document and compare it back to the Accounting Information provided. No Trustee’s Annual Report was provided.

Recommendations

  1. It is recommended that;

a. After the APCM, a copy of the Trustee’s Annual Report is sent to the Independent Examiner for his records.

Conclusion

  1. The PCC of St Peter’s & All Hallows, West Huntspill has received an unqualified report which can be found at Enclosure 1.

Annex:

Enclosure:

  1. IE Report for 1 Jan to 31 Dec 23 – The PCC of St Peter’s & All Hallows, West Huntspill.

3

Annex A to Leddy/IE/WestHuntspill Dated 10 March 2024

THE CHARITY COMMISSIONS DIRECTIONS ON INDEPENDENT EXAMINATION OF CHARITY ACCOUNTS

  1. 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 23 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 2023.

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 2023 Accounts were compared with the 2022 Accounts to see if any material changes could be identified.

A-2

Intentionally Blank

Enclosure 1 to Leddy/IE/WestHuntspill Dated 10 March 2024

INDEPENDENT EXAMINER’S 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 2023, 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:

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 in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

John Leddy FCMA CGMA CPFA 5 Cedarn Court

Manor Gardens Kewstoke Weston super Mare BS23 9XU

John Leddy John Leddy 31[st] March 2024