THE PARISH OF StJAMES COLLIER ROW AND STJOHN THE EVANGELIST HAVERING-AThE-BOWER ANNUAL REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
STALLARD & CO LIMITED THE PARISH OF ST JAMES COLLIER ROW AND ST JOHN THE EVANGELIST HAVERING-ArrE-BOWER CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Page 1-5 Annual Report of the Parochial Church Council 6-8 Statement of Financial Activities 9 Balance Sheet 10-11 Notes to the Accounts 12 Independent Examiners, Report
THE PARISH OF STJAMES COLLIER ROW AND STJOHN THE EVANGELIST HAVERING-AThE-BOWER ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023 REFERENCE AND ADMINISTRATIVE DETAILS Charity number- 251460 Principal Office- The Parish Offlce The Green North Road Havering-Atte-Bower Romford RM4 IPL Independent Examiner- A P Stallard Stallard & Co Limited Suite 2, Aquarium 101 Lower Anchor Street Chelmsford CM2 OAU The PCC has the responsibility of co-operating with the Incumbent in promoting the whole mission of St James and 5t Johns. It also has the maintenance responsibilities for St John's Church and Church Hall and St James Church. The PCC members are ex-officio or elected at the Annual Meeting in accordance with the Church Representation Rules. During the past year the following Served as PCC members. Incumbent.. Curate: Rev. D Anderton Rev. G Clark Wardens- C Spelling E King B Bowman Slected members: H Knightbridge J Shephard E Knightbridge P Negus T Negus E Anderton S Clarke M Anderton Treasurer Secretary Page I
THE PARISH OF ST JAMES COLLIER ROW AND ST JOHN THE EVANGELIST HAvERING-AE-BOwER ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL cont. FOR THE YEAR ENDED 31 DECEMBER 2023 STRuURE. GOVERNANCE AND MANAGEMENT The method of appointment of pcc members 15 set out in the Church Representation Rules. All attendees are encouraged to register on the Electoral Roll and stand for elettion to the PCC. to the PCC. OBJEcfivES AND A1VITIEs St John's and St James have the responsibility of co-operating together in unity, to provide ecumenical, pastoral and evangelical leadership within the whole church mission set before God. REVIEW OF THE YEAR 2023 These accounts represent the view of the single parish. There were 6 planned meetings of the full PCC during the year with the Standing Committee meeting 6 times and Fabric and Finance Sub-committee also meeting. Meetings continued to be via the Zoom platform. The APCM was held on 21st May both in person and via Zoom. The Electoral Roll at 2023 APCM was 79. We have a full time stipendiary incumbent and a locally deployed self-supporting curate. A summa of what our main activities ftsr the ear. * In our mission and ministry. we seek to be an intergenerational chuch and believe that the best interests of all, from infants through to the older persons is served by providing safe, loving and caring spaces for people to explore faith, find companionship, share joy, seek solace and help and experience the love of God. Our focus on 'family' in the wldest sense incorporates working with children and young people. * Since 2022 we have employed a Family Outreach PastorlFOPI to help co-ordinate and develop our outreach. Her salary and the other costs of the project have been covered by the grant from the Henry Smith Charity, a portion of our previous Pemberton-Barnes Trust grant and from our own regular giving income. Our activities include.. Sunday Worship with Children's Groups running concurrently on three Sundays a month. On the first Sunday we hold a family friendly Cafe Church service which 5 times a year incorporates a parade service to include those from the Uniformed Organisations that meet in our hall. 'Little Stars - our pre-school children and carers group meets weekly in term time, providing space for children. parents and other careres to socialise, learn and play while exploring faith. Re-imaged from September 2023. Page 2
THE PAR15H OF ST JAMES COLLIER ROW AND STJOHN THE EVANGELIST HAVERING-ATfE-BOWER ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL Icont.) FOR THE YEAR ENDED 31 DECEMBER 2023 'School outreach, providing hot chocolate / ice pops for secondary school children after school, listening to their concerns- this is done in collaboration with Bower Park Academy. Those young people who have engaged with this appreciate the chance to talk about their issues, in partitular around their mental well-being and we have been able to sign post some to other servites for help. Started in November 2022. * Coffee morning drop in- weekly at St John's Church Hall, Havering-atte-Bower. Providing safe space for companionship. In partnership with HABCQS. Introduced in January 2023. Come in for a cuppa - a drop in held monthly in St James,, Collier Row, preceded by Holy Communion. Re-introduced post pandemic. Men's Group- meets monthly in a local pub. Space for fellowship and sharing for men across the ages attended by those in the chuch family and from outside. Re-introduced post pandemic. Lady's group- which provides a range of activities through the year including arts and crafts, meals out and trips to garden centres. Re-introduced post pandemic. Ministry with Dame Tipping Church school including delivering Collect Worship and RE lessons; running Easter and Christmas Activity d8ys in St John's Church,. holding 6 services a year for the school in church, including on Rememberance Day. We also worked with them, hosting a service for the 300th Anniversary of their foundation in January this year. The school use St John's Hall for the Christmas Nativity, Summer Show and other events. Monthly serviees and Spiritual support in the two care homes in our parish, one of which is a specialist centre for the care of those with disabilities resulting from trauma to the brain. We also provide support to the Pastoral Care team of the St Francis Hospice in Havering-atte-8ower. Re-introduced post pandemic. 'Family Support Hub. This is a newventurewe are starting in partnership with Bower Park Academy using St James, Church as a space for people to seek help and advice on various issues. For example. debt counselling, bereavement support, school nurse, school SEN lead, autism support, and accessing the Food Bank. Church volunteers will be on hand to provide refreshments and a listening ear. We will provide our facilities without charge. We aim to start this in Summer term 2024. °Access to the Food Bank, Church volunteers will be on hand to provide refreshments and a listening ear. We will provide our facilities without charge. We aim to start rhis in the Summer term 2024. 'We have been in conversation with the Citizens Advice Bureau on the possibility of them running outreach sessions in St James, Church, again our volunteers would provide a welcome for their lients and our facilities would be provided free of charge. Use of our building facilities by other groups. Playdays - an Ofsted registered commercial Pre-school group. We have hired out St James, Hall to them on term-time weekdays since September 2023. This meets a particular need for child care places in our area. Scouting and Guiding groups use St James, Hall three evenings a week. - A Line Dance Group use St James, Hall one evening a week. St James, and St John's halls are frequently hired out for family parties ind other celebrations. Page 3
THE PARISH OF ST JAMES COLLIER ROW ANO ST JOHN THE EVANGELIST HAVERING-AThE-BOWER ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL Icont.) FOR THE YEAR ENDED 31 DECEMBER 2023 During 2023 we had 11 Baptisms, 2 weddings. 4 funerals, 3 internment of ashes and 2 funerals conducted elsewhere. Throughout the year the incumbent and PCC have continued to attend their responsibilities for safeguardingi reviewing, and re-adopting the national Church of England safeguarding policy statements and prartice guidance and re=3ppointing our Parish Safeguarding Officer. We supported local, UK and overseas charities including Saint Francis Hospice. The Children's Soclety, Barnabas. Collier Row Food Bank and Tearfund. Page 4
THE PARISH OF ST JAMES COLLIER ROW AND ST JOHN THE EVANGELIST HAVERING-AThE-BOWER ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL (cont.} FOR THE YEAR ENDED 31 DECEMBER 2023 FINANCIAL REVIEW The report is divided between the General Fund lunrestricted Fundl and Repairs and Maintenance Idesignated Fundl and Outreach Irestritted fundl. A Summary Statement, and Balance Sheet are also provided. a. General Fund Most of our giving from the Church members is done in the most tax effective manner, for example gift aid. We received a large one-off legacy and have begun to receive the income from the Preschool started in September. Our income has also been increased by further use of our facilities. These fartors inreased our total income by almost £17,000. Our major expenditure tommitment was our Parish Share of £24,770 which we met in full. We also gave an addition31 £2,400 b. Repairs and maintenance designated fund for both Churches. We continue to receive the Pemberton Barnes Grant which is important to us. Our overall expenses were higher, largely due to improvement work carried out on our halls and repair work carried out in St John's Church to secure all the memorials. Outreach-Restricted Fund We received a Grant from the Henry Smith charity towards the employment of an outreach pastor and the PCC also provides funds for this. It is 3 restricted fund purely for the outreach Pastor and their associated work and therefore 15 reported seperately. d. Summary There wos a surplus for the general fund of £34,621 and a deficit of £21,117 for the repair fund. The outreach fund is restricted and has a surplu5 Of £10,672 funded by a Henry Smith Charity grant and Churth. RESERVES POLICY It is the PCC'S policy to maintain sufficient funds to cover approximately one year's general expenditure. General maintenance is sufficiently covered by annuity income. Surplus annuity income is used to build reserves to help meet future larger maintenance costs. On behalf of the PCC Dated Page 5
THE PARISH OF ST JAMES COLLIER ROW AND ST JOHN THE EVANGELIST HAVERING-AThE-BOWER STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 General Fund Iunrestrirted Fund) Incoming Resources Incoming resources from donors Gift Aid General plate One off legacy Diocese Energy Grant Gift Aid recovered Discretionary Fund 30.851 8.084 21.807 2.090 7.385 31,440 4,636 8,760 1,000 45,836 70.217 Other voluntary incoming resources Oonations Income from operating activities to further the work of the Church Fees Pre-school Use of St James Little Stars 1,016 7,099 2,571 7,980 5,565 843 16,959 3,347 4,805 411 8.563 Income from investments Bank interest Total Incoming Flesources Resource5 Expended Grants to further the work of the church Ministry Outreach Mission 88.192 61,498 1,191 17,920 655 19,766 1,277 3,940 615 5.832 Church activities Diosesan parish share Extra parish share Vicars fund 24.770 2,400 38,563 1,050 27,170 39,613 Chlsrch management Office expenses Miscellaneous expenses Independent examination Bank charges 4,511 1,599 450 75 366 2,098 420 558 3,442 6,635 Total resources Expended Net movement in Fund Net loutgoingl / incoming resources 53,571 48,887 34,621 12,611 Page 6
THE PARISH OF ST JAMES COLLIER ROW AND STJOHN THE EVANGELIST HAvERING-AE-BOwER STATEMENT OF FINANCIAL AcfiviTIES (Cont.) FOR THEYEAR ENDED 31 DECEMBER 2023 2023 2022 Repairs & Maintenance Fund (Designated Fund) Incoming resources from donors Annuity Income from investments Bank interest Total Incoming Resources Resour$ Expended Church activities Church utilities 40,000 40,000 40,000 40,000 6,130 6.472 Church insurance Church repairs & maintenance H311 costs Churchyard Piano & organ Church alarm & extinguishers Chubb Water 6,502 5.875 2,595 2,713 8,570 1,227 2,756 5,070 9,033 2,556 2,413 2,376 1,102 35.182 30,208 Special Projects Architects Maintenance & other projerts Stonework Fencing 702 8,847 8,847 702 St James costs Maintenance Heating Insurance Project5 4,314 3,655 1,444 2,379 11,792 2,581 3,817 1,359 7.757 Church management & administration Bank charges Telephone Photocopier Hall caretaker 301 2,715 2,534 2,280 5,296 2,280 4,814 Total Resources Expended Net Movement in Funds Net incoming / loutgoingl resources 61,117 43,481 21,117 3,481 Page 7
THE PARISH OF STJAMES COLLIER ROWAND STJOHN THE EVANGELIST HAVERING-AThE-BOWER STATEMENT OF FINANCIAL AcfiviTIES (Cont.) FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Church Outreach Fund Henry Smith Grant PCC Grants 20,000 17,920 25,000 3,940 Total Incoming Resources 37,920 28,940 Expenditure Staff costs Misc costs 26,052 896 9,460 61 26,948 9,521 Surplus 10,972 19,419 Page 8
THE PARISH OF ST JAMES COLLIER ROW AND ST JOHN THE EVANGELIST HAVERING-AThE-BOWER BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes FIXED ASSErs CURRENT ASSErs Debtors Cash in hand 1.035 115,962 116.997 76,149 80,789 LIABILITIES FALLING DUE WITHIN ONE YEAR Creditor5 14,274 102,723 2,542 78,247 FUNDS B/fwd General fund Outreach Designated- Repairs & Maintenance Fund 78,247 34,621 10,972 21,117 102,723 49,698 12,611 19,419 3,481 78,247 The attached notes and the Independent Examiners Report on page 9 form an integral part of the Accounts. These Accounts were adopted and approved by members of the Parachlal Church Council at their meeting held on and signed on its behalf by- Honary Treasurer Dated Page 9
THE PARISH OF ST JAMES COLLIER ROW AND STJOHN THE EVANGELIST HAVERING-ArrE-BOWER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 I ACCOUNTING POUCIES al Basis of accountin The financial statements have been prepared under the historic cost convention, in accordance with the Church Accounting Regulations 2006 and Accounting and Reporting by Charities= Statement of Recommended Practice applitable to charitie5 preparing their accounts in accordance with FRS102 (Charities SOPR FRS 1021 and the Charities Art 2011. bl Funds Restricted funds represent donations or fundraising income invited by the PCC for a specific object. The funds may only be expended on the specific objett for which they were given. Any balance remaining unspent at the end of each year mLE5t be carried forward as a balance on that fund. Unrestricted funds represent funds of the church Council that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Church. Funds designated by the Church Council for a particular purpose are also unrestricted. cl Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to p?rticular categories of income,. Collections and planned giving receivable under covenant are recognised when received on behalf of the Church Council. Tax refunds are recognised when the incoming resource to which thev relate is received. Funds raised by fete* garden party and similar events are accounted for gross Grants and legacies to the Church Council are accounted for as soon as the Church Council is notified of its legal entitlement and the amount due. Rentsl income from the letting of the church premises is recognised when the rental is due. Interest and dividends are recognised when received. Page 10
THE PARISH OF 5T JAMES COLLIER ROW AND ST JOHN THE EVANGELIST HAvERING-AE-BOwER NOTES TO THE ACCOUNTS Cont. FOR THE YEAR ENDED 31 DECEMBER 2023 dl Resources ex ended Expenditure is recognised on an accruals basis 35 a liability is incurred. Expenditure includes any VAT which is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attrading voluntary income and the costs of running fundraising events. Church activities expenditure comprises those costs incurred by the charity in the delivery of its attivities and services for its beneficiaries. It include5 both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to supportthem. Page 11
INDEPENDENT EXAMINERS REPORT TO THE PCC OF STJAMES COLLIER ROWAND STJOHN THE EVANGELisf HAVERING-ArrE-BOWER This report on the Accounts of the PCC for the year ended 31 December 2022, which are set out on pages I to 8 inclusive, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 and Section 145 of the Charities Act 2011. Res ective res onsibilities of Trustees and Examiner As members of the PCC you are responsible for the preparation of the Accounts- you consider that the audit requirement of Regulation 3131 of the Church Accounting Regulations 2006 and Section 144121 of the Charities Act 2011 Ithe Act) do not apply. It is my responsibility to 155ue this report on those Accounts in accordance with the terms of the Church Accounting Regulations 2006 and the Charities (Accounts and Reports) Regulations 2008. Basis of Inde endent Examiner'5 Re ort My examination was carried out in accordance with the General Directions given by the Charity Commission under Section 14515llbl of the Act and to be found in the guidance from the CBF. That examination includes a review of the accounting records kept by the PCC and a comparison of the Accounts with those records. It also includes considering any unusal 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 I do not express an audit opinion on the view given by the Accounts. Inde endent Examiner's Statement In accordance with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements,. to keep accounting records in accordance with 5ettion 103 of the 2011 Art,. and to prepare Accounts which accord with the accounting records and to comply with the requirements of the Act, as als0 contained in the Church Accounting Regulatlons 2006. have not been met, or to which. in my opinion, attention should be drawn in order to enable proper understanding of the Accounts to be reached. Suite 2 Andrew Stallard Independent Examiner Stallard & Co Ltd Aquarium 101 Lower Anchor Street Chelmsford CM2 OAU April 2024 Page 12