Brockenhurst Parochial Church Council St. Nicholas' with St. Saviour's. Registered Charity Annual Report and Financial Statements.

Transcription

1 Brockenhurst Parochial Church Council St. Nicholas' with St. Saviour's Registered Charity Annual Report and Financial Statements for the year ended 31 December 2015 Vicar: The Reverend Neil Smart

2 Annual Report for 2015 Administrative information St Nicholas and St. Saviour s Churches are located in the village of Brockenhurst. They are part of the Diocese of Winchester within the Church of England. The correspondence address is The Church Office, Wilverley Road, Brockenhurst, SO42 7SP. The Vicar, is the Revd Neil Smart. The Independent Examiner is Mrs Jackie Paulson, Merrival Lodge, Broadlands Road, Brockenhurst. Our bankers are Lloyds Bank Brockenhurst, and HSBC Lymington. The following have served as members of the Parochial Church Council PCC since 1 January 2015 until the date that this report was approved: Vicar The Revd. Neil Smart Chairman Wardens Mr Alan Wright Mr Stephen Curson Deanery Synod Representatives Mr David Heslop Mr Martyn Taylor Mrs Cynthia Wilson Elected Members Mr John Craen Mrs Elizabeth Dodwell Mr Timothy Dodwell Mrs Diana Fletcher Mr Philip Horner Dr John Lang Mr Simon Lansdowne Mr Peter Lay Miss Jennifer Noyelle Mrs Kathryn Pead Mr David Porteus Mrs Geraldine Radjen Miss Nicky Rowntree Treasurer Structure, Governance and Management The PCC is a body corporate established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. During 2009 as a result of changes to legislation, The Parochial Church Council (PCC) became a `separately registered Charity with the Charity Commission under number Members of the PCC are appointed ex officio, or co-opted, or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. All Church members are encouraged to register on the Electoral Roll and stand for election to the PCC. Registered Charity Page 2

3 Teams and Committees The PCC operates through a number of teams and committees which meet between full meetings of the PCC. The teams have oversight responsibility for some additional committees. The committees review major risks to which the PCC may be exposed and implement systems or procedures to manage those risks. This includes appropriate training, and taking advice from experts. Standing Committee: The Standing Committee has the power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. The Standing Committee comprised the: Vicar, Church Wardens, Treasurer, PCC Secretary, and another member of the PCC; Children and Youth Team: They seek God s heart and vision for our children and youth work. They are concerned with encouraging the children and young people in their faith and supporting the leaders and helpers in their work; Fabric Team: Manages the maintenance and development of the two church buildings and their grounds; Finance Team: Assists the Treasurer with the development of the annual PCC budget; reviews and monitors the state of the PCC s finances; and assists the treasurer with the development of appropriate financial policies for approval by the PCC; Hall Committee: Manages the maintenance and running of the Church Hall adjacent to St. Saviour's Church; Mission Team: Promotes the support of the wider church, both at home and overseas; Outreach Team: Seeks to develop and deliver ways of spreading the good news of the gospel. Pastoral Team: Seeks to support the elderly and lonely, the sick and vulnerable, and the bereaved within the Parish through pastoral visiting; Prayer Team: Members of the team are available every Sunday after the 9.30am service at St Saviour s for those who would like to pray. They also arrange and lead other prayer meetings during the year; Social Committee: Organises and manages the social activities within the Parish, ranging from lunches and BBQ's to an annual Newcomers' Evening and a Summer Celebration event; and Worship Team: Plans the services and patterns of worship in both churches, in co-operation with the Vicar. Objectives and Activities The PCC is responsible for co-operating with the Vicar in promoting within the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It is also responsible for maintaining the two village churches of St. Nicholas' and St. Saviour's. The vision is to be a Christ Centred Community There were 263 parishioners on the Church Electoral Roll at the 2015 APCM, of whom 32 were not resident in the Parish compared with 261 in The usual Sunday attendance was approximately 150 plus 15 children and young people, although the number increases substantially at major festivals. Review of the year Introduction The full PCC met six times with an average attendance of 87%. The PCC committees and appointed teams met between PCC meetings and reports on their deliberations were received by the PCC, discussed and acted upon where necessary. The Group Council, which represents the Brockenhurst, Boldre, South Baddesley and Sway Parishes, continued to meet regularly to coordinate future plans and share resources. The key points of focus for the Church in 2015 continued to be: Registered Charity Page 3

4 Our Role in the Community, Supporting our Congregations, Children and Youth Work, Mission. Our Role in the Community The church's pastoral activities under the Brockcare umbrella have continued to thrive with our Pastoral Visitors working in the community visiting the elderly, isolated, those in hospitals and those in care homes. Wednesday Lunches continue to be well supported, as do the CAMEO coffee mornings. Holidays at Home organised a three day virtual holiday learning more about our beautiful New Forest which was enjoyed by 21 guests. This was our seventh year of holding this event, which enables elderly Brockenhurst residents to enjoy a special time of companionship, fun and entertainment. The three day holiday, based in the Church Hall, was run by Brockcare, our local home visiting and support organisation. We are very grateful for the generous donations from The Groome Trust and The Parish Council which help us to keep the cost down for our guests. We had new helpers and guests as well as some old hands and there was a great atmosphere all round. The Hall was transformed by Matt Stroud from the National Park Authority with banners and cut out animals, with deer antlers and skins. We had some handmade decorations and the days were full of fun and friendship, entertainment and chat. Revd Canon Diane Webster led a Thought for the Day each lunchtime which gave us all a few minutes to focus on God and was a welcome chance to pause amongst the busyness and noise. Once again, Christmas Lunch in the Church Hall was a great success, catering for many people who would otherwise be alone on Christmas Day. These activities are only possible because there is an army of volunteers from within the church and increasingly from outside the church, ready and willing to give of their time and efforts on a regular basis. We continue to strongly support the New Forest South Street Pastors. The Church together with the Royal British Legion organised a traditional Dawn Service at the village war memorial to commemorate the 2015 anniversary of The Gallipoli Campaign. The service was attended by 70 people. Later in the day there was an ANZAC Supper in the church which catered for 100 guests. The annual ANZAC memorial service at the site of the commonwealth war graves in St. Nicholas churchyard was attended by Defence Attaches from the New Zealand and Australian High Commissions. The service was attended by 300 people who gathered to pay their respects and hear the Vicar s sermon highlighting those soldiers who had fought at Gallipolli and were treated at the No. 1 New Zealand hospital in the village. The traditional posies were laid on the 93 graves maintained by the Commonwealth War Graves Commission. The display in St. Nicholas' Church describing the "Tin Town" Hospital that was in Tile Barn Lane, and which also commemorates the Brockenhurst born soldiers of World War One, has been appreciated by over 1000 visitors. In 2016 a new stained glass window, gratefully funded by the New Zealand High Commission, will be commissioned in St. Nicholas Church to commemorate the 100 years since the wounded New Zealand soldiers first arrived at the hospital. A total of 21,000 soldiers were treated at the hospital before it closed in The hand rails for the churchyard steps leading to the WW1 war graves are of poor aesthetic quality and are planned to be replaced early in 2016, gratefully funded by the New Zealand Women s Association. Our project to extend the Church Hall reached a major milestone when building work started on 3 rd August. The project will allow us to develop and grow the ways in which we serve our community by extending and updating the kitchen, building a Youth Room and Crèche and increasing our administration space. Completion of the new facilities is planned for April Many of the fund raising events to finance the extension have involved members of the village community who are not church members, and has thus brought them into close contact with the work of the church. Registered Charity Page 4

5 Supporting our Congregations We currently have ten Home Groups with over one hundred people attending. Our Home Groups are places for development and active support for individuals across our church. We also have two youth Bible Study groups called Small Church. Alongside this we have nine Teams, which are task-focussed groups within which volunteers are able to serve our church life. Each week we have prayer meetings on Mondays for the world, and on Fridays for our community. There is Thursday morning coffee time in the church hall for those who want to meet up. We have a strong and active Mothers Union. Our church life is supported by an active church office, which is a hub for organising events and services. The church supports worship in our two church buildings across at least six congregations. The largest congregation meets at St. Saviour s Church on Sunday mornings where services are family orientated and open to all. There are a range of services from Common Worship Holy Communion to Café Church through the month. These are supported by clergy, readers and lay people with worship led by worship groups with three different leaders and regular prayer ministry. At St. Nicholas Church there is a small said BCP Holy Communion Service at 8 am and then an alternating Matins and Sung Holy Communion at am, which is led by a robed choir and organist. A monthly BCP Evensong is well supported by an enlarged choir and those of the other churches in our group. Each week at St. Saviour s Church there is a Wednesday Holy Communion at 10 am, which may be led by Licenced Lay Ministers, and we take communion services in two of our care homes. Children and Youth Work Our informal Messy Church services for families and children have been taking place for six years and run approximately six times a year. We also have a toddler service called Little Flames which is run by our Mother s Union group. Our young people up to Year 6 are served on Sundays by age-related groups which meet on three Sundays each month during the time when our church services take place. There are also Pathfinder and Blaze groups for our younger and older teenagers which meet weekly. We also serve our community through the occasional offices of baptisms, weddings and funerals. We support a Mum s and Toddler group in the Church Hall each week, which links into our toddler service and baptism ministry. Mission Our links with Mission Organisations are focussed on twelve local and global partners as well as supporting the Christian Aid group in our village. We have specific projects that we are linked to with the Church Mission Society, Tearfund and the Bible Society. Our relationship with our link parish of Kigeme in Rwanda is very strong with reciprocal visits. We have a strong link with the local primary school taking collective worship each week, supplying foundation governors and hosting big services and celebrations at Church. We support the Christian Union at Brockenhurst College, where our Youth Worker has a voluntary role as College Chaplain, and try to be an active link between the College and our community. We also work with the local Council at commemorative events and other village groups when we can. During 2015 we completed our Parish Mission Action Plan, which will be the basis for our growth and development within the Parish in line with the four strategic objectives agreed across the Diocese. A small team worked hard to tailor this document to our parish priorities. This was approved by the Deanery and submitted to the Diocese at the celebration service in November at Winchester Cathedral. An Alpha course took place in November / December lead by one of our retired clergy to a small group of those exploring the Christian faith. Registered Charity Page 5

6 Maintaining our Church Buildings During March the Quinquennial Inspection of both churches was carried out by the Diocese appointed architect. St. Nicholas Church was found to be a well-kept church which has been generally well maintained with fewer problems than might be expected given the age and mix of building works over the years. Recommended follow up actions, which included maintenance to the roof, rainwater goods, and windows, was completed in November. St. Saviour s Church was found to be well maintained, with no urgent issues apparent. Minor maintenance to rainwater goods, windows and doors was recommended. It was recommended that vegetation be cleared from the roof and the joints in the stone roof tiles be re-pointed. This work will require high level access and is planned to be scoped in 2016 for implementation in A large Western Red Cedar tree growing close to the bell tower at the Western end of St. Nicholas Church was felled in June. It is thought to have been planted around 125 years ago, and having grown to approximately 60 feet tall was becoming a threat to the fabric of the church and the nearby 1000 year old Yew tree. Furthermore the Cedar s dense canopy has been laying down a thick layer of needles and twigs which has badly affected ground plants and insects. We have continued to competitively review our utility contracts annually using an energy consultant. We have reduced the burden that our Finance Team bear in managing the regular and gift aided giving by subscribing to the centrally administered Parish Giving Scheme. Two new altar frontals were commissioned and installed, one for each church. The St. Saviour s altar frontal was designed and produced by members of the congregation. Looking Ahead In January our Vicar will be absent for approximately three months on Study Leave in Rwanda and Spain, and giving thought to aspects of Forgiveness. In April 2016 we look forward to the completion of the Church Hall Development Project, which will provide a youth room, crèche, additional office accommodation and a refurbished and expanded kitchen. Commissioning of the WW1 commemorative window in St. Nicholas church is planned for late June. In the summer we look forward to welcoming Mary as our new Curate. The Churchwardens wish to sincerely thank all those who have been involved in all these and other areas of church life and ministry. Without their support none of this would have been possible. Registered Charity Page 6

7 Financial Review Independent Examiner The appointment of Mrs Jackie Paulson as Independent Examiner for these financial statements was approved at the APCM meeting held on 29 April 2015 Unrestricted Funds Unrestricted income increased by 6,118 (3.3%) from 180,706 in 2014 to 186,824 in This is mostly accounted for by an increase of 10,190 in Voluntary Income (collections, donations, Gift Aid etc.) together with a drop in income from Church Activities of 3,849. Church Activities increased by 15,633 (9.3%) from 166,780 in 2014 to 182,413 in However, this partly due to two items of non-recurring expenditure: the purchase of new hymn books and arm chairs for St Saviours. These costs are offset by transfers from the Mission Praise fund and Walker Munro funds respectively. In addition it was necessary to transfer 3,391 from the General Fund to the St Nicholas Churchyard Income Fund to pay for maintenance work at St Nicholas church. The PCC also decided that money that had been designated for the Hall Development project ( 5,898) would not be required to complete the project and therefore it was reallocated to the General Fund. The Parish Giving Scheme was introduced. This is a free service that allows regular donations to be made by direct debit and allows donors to index link their donations in line with inflation. It also collects the Gift Aid tax on our behalf reducing our administrative overhead. The Hall made a small operating loss of 235 compared to a loss of 73 in The PCC was able to pay the Parish Share of 107,084 in full which increased by 9,584 compared to 97,500 in In total donations of 12,250 were made from unrestricted funds to charities. Restricted Funds A very successful fund raising campaign resulted in total receipts of 111,560 (including 16,085 for charity) for the Hall Development project. This includes grants of 25,100 (received from Brockenhurst Community Trust 5,000, Garfiled Weston Foundation 20,000 and the Groome Trust 100) to which another 53,500 will be added in 2016 from NFDC, Hampshire County Council and AllChurches Trust. Building work and planning fees accounted for expenditure of 121,014 while 12,000 was donated to charities. In addition to the donations from the Hall Developoment project 6,136 was raised through dedicated collections for specific charities. Voluntary Income to the Youth Worker Fund fell by 2,930 (13.6%) to 18,545 in 2015 compared to 21,475 in This did not meet the costs of 22,651 incurred for Youth Work resulting in a deficit of 3,891. This leaves the Youth Worker Fund valued at 5,439. The PCC expects income to the Youth Worker Fund to fall short of the costs in the coming years so it will be necessary budget to fund the shortfall from the General Fund as part of the church s ministry. Maintenance costs for St Nicholas fabric and the churchyard were allocated to the St Nicholas Churchyard Income Fund. However, these exceeded the income derived from the associated investment fund so a transfer of 3,391 had to be made from the General Fund to finance the deficit. Registered Charity Page 7

8 Endowment Funds The interest generated from endowment fund investments is reported as income into the associated restricted funds. Reserves Policy The Reserves Policy is stated in the Accounting Policies on page 11 and the PCC is required to report on how much it holds in reserve as part of this report: None of the Fabric Fund was spent so the value of the fund remains at 29,551 in accordance with the reserves policy. During the year the average monthly expenditure from the General and Hall unrestricted funds together with expenditure for Youth Work was 17,383. At the end of the year the value of the General, Hall and Youth Worker Funds totalled 40,767. The reserves policy is to keep a reserve of twice the average expenditure from the General, Hall and Youth Worker funds. Therefore, the balance in the funds at the end of 2015 exceeds the specified reserve by 6,001. Conclusion In conclusion: Voluntary income rose but did not match the increases in Parish Share The purchase of chairs and new hymn books contributed to extra non-recurring expenditure Unexpected maintenance work at St Nicholas church contributed a deficit in the unrestricted funds Income received into the Youth Worker Fund continues to fall short of the costs of providing Youth Work There was a very positive response to the appeal to fund the Hall Development which meant building work could commence The Parish Giving Scheme was adopted by 40 donors While the church has been able to continue with all the day-to-day activities it considers important to its ministry the PCC is concerned that there are insufficient funds available to cover ongoing maintenance work. Costs are escalating all the time and the PCC encourages members of the church to review their giving and to donate on a regular basis, either through the Parish Giving Scheme or by standing order, to ensure that there are sufficient funds to support the work of the church and maintain the two church buildings. Registered Charity Page 8

9 STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Endowment Total Total Note Funds Funds Funds Incoming resources Voluntary Income 2(a) 158, , , ,157 Activities for generating funds 5,265 18,719-23,984 9,750 Income from Investments 2(c) ,367 Church Activities 2(d) 22,854 1,975-24,829 26,703 Other Income 2(e) Total incoming resources 186, , , ,977 Resources expended Church activities 3(a) 182, , , ,693 Costs of generating voluntary income 3(b) 4,655 3,042-7,697 5,599 Governance costs 3(c) Total resources expended 187, , , ,292 Net incoming resources before transfers (244) (42,370) - (42,614) 184,685 Gross transfers between funds (2,325) 2, Net incoming resources before other recognised gains and losses (2,569) (40,045) - (42,614) 184,685 Other recognised gains Gains on investment assets ,698 Net movement in funds (2,569) (40,045) 726 (41,888) 187,383 Balances brought forward at 1 January 68, ,289 55, , ,297 Balances carried forward at 31 December 66, ,244 56, , ,680 The notes on pages 11 to 25 form part of this account Registered Charity Page 9

10 BALANCE SHEET AT 31 DECEMBER 2015 Note FIXED ASSETS Investment assets: Endowment fund investments 6 54,098 53,371 54,098 53,371 CURRENT ASSETS Stock Investments Winchester DBF Fund 61,093 60,789 Debtors and prepayments 7 4,144 21,002 Cash: At bank 186, ,806 In hand 780 2,106 Total current assets 252, ,032 LIABILITIES Creditors - amounts falling due within one year 8 17,730 10,723 Net current assets/(liabilities) 234, ,309 Total assets less current liabilities 288, ,680 Creditors - amounts falling due after one year - - Total net assets 288, ,680 PARISH FUNDS Unrestricted 9(a) 66,147 68,716 Restricted 9(b) 166, ,289 Endowment 9(c) 56,401 55, , ,680 The notes on pages 11 to 25 form part of this account Approved by the Parochial Church Council on 17 March 2016 and signed on its behalf by: Mr Stephen Curson (Chairman), Mr Alan Wright (Church Warden) Registered Charity Page 10

11 Notes to The Financial Statements for the year ended 31 December ACCOUNTING POLICIES The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Statement of Recommended Practice (SORP) The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members. Funds Unrestricted funds are general funds which can be used for PCC ordinary purposes. They represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated by the PCC for a particular purpose, though also unrestricted, are separately disclosed. Restricted Funds represent donations, grants and other income received for a specific objective or invited by the PCC for a specific objective. The Funds may only be expended on the specific objective for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. Endowment Funds are funds, the capital of which must be maintained as determined by the terms of the Fund; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending on the purpose for which the endowment was established. Incoming Resources Planned giving, collections and donations are recognized when received. Tax refunds are recognized when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognized when it is receivable. All incoming resources are accounted for gross. Amounts collected on behalf of other bodies at events held on church premises and handed to their representatives on the day are not considered to be incoming resources of the PCC and are not included in these statements. Resources Expended Grants Grants and donations are accounted for when paid over, or when awarded. Where the PCC has agreed in principle during the year to make grants up to a specified total, subject only to the ascertainment of the year s result, and such grants are subsequently confirmed and paid, they are provided for in these accounts as an operational (though not a legal) liability and are shown as creditors in the Balance Sheet. Activities directly relating to the work of the Church The diocesan parish share is accounted for when payable. Any Parish Share unpaid at 31 December is provided for in these financial statements as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet. Reserves Policy The trustees of Brockenhurst PCC believe it is prudent to keep a reserve of two months average expenditure in the previous financial year to provide a buffer against unexpected loss of income or unexpected major expenditure. Therefore the Brockenhurst PCC reserves policy is to: Registered Charity Page 11

12 Maintain a reserve of two months average expenditure, spent in the previous financial year, on general purposes and hall running costs. Maintain a reserve of at least two months average expenditure spent, in the previous financial year, on youth work. In addition, the PCC has experienced high levels of unexpected maintenance charges in the past and believes it is prudent to keep a reserve of 30,000 in a designated Fabric Fund, in addition to the restricted fund available to be spent on St Nicholas' church, to enable urgent repairs on either church or the church hall to be paid for. Registered Charity Page 12

13 2 INCOMING RESOURCES 2(a) Voluntary Income Unrestricted Restricted Endowment Total Total Funds Funds Funds Planned giving: Gift Aid donations 89,161 14, ,179 97,527 CAF 17, ,400 14,400 Other 6, ,926 6,623 Collections 7,418 3,706-11,124 14,115 Donations Gift Aid donations 7,643 44,988-52, ,787 CAF 100 6,000-6,100 22,465 Other 3,622 9,701-13,323 26,178 Gift Aid tax recoverable 25,405 14,743-40,148 55,262 Grants - 25,100 25,100 - Legacies 1, , , , , ,157 2(b) Activities for generating funds Parish Magazine (advertising) 5, ,265 5,487 Hall Development - 18,719-18,719 4,263 5,265 18,719-23,984 9,750 2(c) Income from Investments Dividends on CBF Investment Fund ,027 Bank and WDBF Loans Fund ,367 2(d) 2(e) Income from church activities Fees for weddings and funerals 5, ,885 6,276 Non-statutory fees ,091 Parish magazine sales 3, ,842 3,808 Bookstall Payments for events - 1,975-1,975 1,852 Trading activities Letting of hall 4, ,792 5,659 Wednesday Lunches 4, ,144 4,305 Other Income Other 3, ,038 3,278 22,854 1,975-24,829 26,703 Insurance claim Total incoming resources 186, , , ,977 Registered Charity Page 13

14 3 RESOURCES EXPENDED 3(a) Church Activities Unrestricted Restricted Endowment Total Total Note Funds Funds Funds Missionary and charitable giving 4 12,250 15,136-27,386 14,882 Ministry: Diocesan parish share 107, ,084 97,500 Other ministry costs 1, ,715 2,554 Church running and maintenance costs: Gas & Electric 7, ,214 5,865 Insurance 5, ,004 5,162 Salaries & wages 5 17,206 20,647-37,853 31,486 Training & Mission costs 846 2,004-2,850 2,502 Stationery 1, ,360 1,704 Bank charges Maintenance 7, ,195 12,351 Upkeep of services 3,213 3,196-6,409 3,387 Churchyard 1, , Other running expenses 5, ,657 6,143 Major repairs - installation 2,071 5,431-7,502 1,764 New building work - 131, ,585 8,282 Parish magazine costs 4, ,592 4,370 Church hall running costs Gas & Electric 1, , Maintenance 1, ,120 2,508 Other 2, ,156 2, , , , ,693 3(b) Generation of Voluntary Income Cost of generating funds Trading Bookstall Wednesday lunches 3, ,071 - Flower arranging 1, ,118 1,130 Cost of fetes and other events - 3,042-3,042 3,832 4,655 3,042-7,697 5,599 3(c) Governance Costs Total resources expended 187, , , ,292 Registered Charity Page 14

15 4 MISSIONARY AND CHARITABLE GIVING Unrestricted Restricted Endowment Total Total Funds Funds Funds Overseas missionary and relief societies: Aid for Romania Bible Society 1, ,000 1,000 CMS 2, ,500 2,500 JMECA 1, ,000 1,000 Rwanda 1, ,915 1,936 Sat 7 1, ,000 1,000 Tearfund 1, ,861 1,875 The Barnabas Trust 1, ,000 1,000 Nepal Earthquake ZANE DEC (Syrian Appeal) ,500 1,018-11,518 11,061 Home missions and other church societies: Childrens' Society - 3,757-3, Crisis at Christmas - 1,361-1,361 1,391 New Wine Trust UCCF ,118-5,118 2,017 Local charities: Oakhaven Hospice 500 3,000-3,500 - Basics Bank Brockenhurst Day Care Centre Nightstop - 3,000-3,000 - Cancer Research New Forest Mencap 500 3,000-3, CLEAR Naomi House NFDC Chairman s Charities ,750 9,000-10,750 1,804 Overseas charities: Total Missionary and charitable giving 12,250 15,136-27,386 14,882 In addition to the donations listed 840 was passed over to the Royal British Legion from collections at the Remembrance Day service. This collection is not counted as PCC income. Registered Charity Page 15

16 5 STAFF COSTS 5(a) Salaries and wages Wages and salaries 37,853 31,083 National Insurance ,853 31,486 During the year the PCC employed a Parish Administrator; Youth Worker; Family and Children s Worker; organists; and cleaners for the church and hall (all part-time). 5(b) Payments to PCC members or closely associated persons Mrs Kay Pead who is a member of the PCC and the daughter of Mr David Heslop, who is also a member of the PCC, received a salary in her capacity of Children and Youth Worker. 6 INVESTMENTS St Nicholas Walker Harding Total Churchyard Munro Market value at 1 January ,308 9,654 6,409 53,371 Disposal Purchases at cost Net gains Market value at 31 December ,816 9,785 6,496 54,097 Units held 2, The Endowment Funds are invested in the CBF Church of England Investment fund. All other assets are held in cash at the bank or with the Winchester Diocesan Board of Finance loans fund. 7 DEBTORS AND PREPAYMENTS Debtors Tax recoverable 2, Other debtors ,271 Prepayments ,144 21,002 Registered Charity Page 16

17 Balance at 1 January Incoming Resources Resources Expended Investment Gains Transfers Balance at 31 December 8 LIABILITIES Accruals and deferred income 7,160 8,494 Creditors for goods and services 10,570 2,229 Other creditors ,730 10,723 9 FUNDS 9(a) Unrestricted Funds Note General 27, ,550 (176,036) - 3,573 30,206 Hall 10 5,356 9,679 (9,914) - - 5,121 Fabric 29, ,551 Hall Development 5, (5,898) - St Nicholas Flower Trading St Saviour s Flower Trading (287) ,200 (831) , ,824 (187,068) - (2,325) 66,147 For administrative and monitoring purposes the PCC has designated its unrestricted funds into five funds: The General Fund is used for the day-to-day running expenses of the parish excluding the church hall; The Hall Fund is used for the day-to-day running of the church hall under the control of the Hall Management committee; The Fabric Fund is a reserve to ensure there is sufficient money available to pay for unexpected repairs on the fabric of the church buildings. The PCC reserve policy is to maintain a balance of 30,000 in this fund which it considers to be appropriate level given the cost of repairs in the past; The Hall Development Fund is unrestricted money that has been designated to support the development of the Church Hall. Registered Charity Page 17

18 Balance at 1 January Incoming Resources Resources Expended Investment Gains Transfers Balance at 31 December 9(b) Restricted Funds Note Youth Club 2, ,388 Youth Worker 14 9,300 18,790 (22,651) - - 5,439 Music 671 1,095 (398) - - 1,368 Mission Praise (317) - Hall Development: 11 - Project 161,866 85,851 (123,134) ,583 - Kitchen 2,250 11,112 (10,571) - - 2,791 - Charity 16,085 7,469 (12,187) ,367 - Youth Room - 7, ,128 St Nicholas (500) - St Nicholas Flower Guild 12 2, (2,424) St Saviours Flower Guild (669) Brockcare 1,136 1,699 (1,219) - - 1,616 Charities ,122 (3,136) St Nicholas Churchyard Fund Income 95 1,445 (5,431) - 3,891 - Walker Munro Fund Income 5, (749) 5,135 Harding Fund Income 3, (95) - - 4, , ,545 (181,915) - 2, ,244 The Restricted Funds comprise: The Youth Club Fund. This was established several years ago to fund a Youth Club in the village. However, a youth club has not met for a number of years now so the money in the fund has not been able to be spent. It is now proposed that this fund should be merged into the Youth Worker fund and the PCC are looking into the necessary steps to achieve this; The Youth Worker Fund receives donations given to fund Youth Work. The fund is then used to pay the Youth Worker and the Family Worker, together with their expenses; The Music Fund. The purpose of this fund is to support the musical life of the Church. Income is from the choir who donate their fees from funerals. During 2015 money from the fund was used for the purchase of music and to subsidise travel expenses to a performance of Bach s St Matthew Passion; The Mission Praise fund accounts for donations received to help pay for new hymn books. The cost of the hymn books is included in the upkeep of services expenditure from the General Fund and the monies in this fund have been transferred to the General Fund to offset these costs; The Hall Development Appeal Funds. These funds have been established to receive and disburse funds collected for the development of the Church Hall. The appeal formally launched in April Under the terms set out for the appeal Registered Charity Page 18

19 Balance at 1 January Incoming Resources Resources Expended Investment Gains Transfers Balance at 31 December 10% of donations will be donated to ten designated charities unless the donor requests that their donation should be used in its entirety for the hall development. The St Nicholas Project Fund was established to pay for the enhancement to St Nicholas Church completed in The surplus funds are to be used for other work related to St Nicholas church so any donations that are received specifically for St Nicholas Church are allocated to this fund. This fund is now effectively closed; The St Nicholas Flower Guild funds the provision of flower arrangements at St Nicholas Church. Income comprises Flower Pot collections and other donations for the provision of flowers; The St Saviour s Flower Guild funds the provision of flower arrangements at St Saviour s Church. Income comprises Flower Pot money and other donations for the provision of flowers; The St Nicholas Churchyard Income Fund receives income from the corresponding endowment fund; The Walker Munro Income Fund receives income from the corresponding endowment fund; The Harding Income Fund receives income from the corresponding endowment fund. 9(c) Endowment Funds Note St Nicholas Churchyard 37, ,816 Parish Church 2, ,304 Walker Munro 9, ,785 Harding 6, ,496 55, ,401 The Endowment Funds comprise: The St Nicholas Churchyard Fund which was established by a gift of 15,000. The income from this can be used for the maintenance of the St Nicholas Churchyard and also for maintenance of St Nicholas church; The purpose of the Parish Church Fund is unclear and the PCC plan to take the appropriate steps to enable this money to spent on the upkeep of St Nicholas (the Parish) Church. The income from the Walker Munro Fund can be used for the maintenance of St Saviours church; The Harding fund was established by a gift of 2,000 from Miss Harding to maintain her parents grave. The capital was left in trust to the Vicar and Church Wardens in 1976 for 79 years after which the capital becomes the property of the PCC. Registered Charity Page 19

20 10 HALL MANAGEMENT ACCOUNT Incoming Resources Note Voluntary Income Donations Income from investments Bank interest - 2 Income from church activities Letting of Hall 4,792 5,659 Wednesday Lunches 4,144 4,305 Total incoming resources 9,679 10,724 Resources Expended Church Activities Salaries and wages 2,535 2,015 Stationery Gas and electricity 1, Maintenance 1,120 2,508 Major repairs - installations - - Other running expenses 2,156 2,069 Generation of Voluntary Income Trading (Wednesday Lunches) 3,071 3,447 Total resources expended 9,914 10,797 Net income/(expenditure) (235) (73) Registered Charity Page 20

21 11 HALL DEVELOPMENT APPEAL Project Incoming resources CAF 5,400 20,220 Collections Gift Aided donations 33,156 99,285 Other donations 4,044 19,300 Grants 20,100 - Gift Aid tax recoverable 8,252 24,846 Fund Raising activities 14,348 3,837 Bank Interest , ,332 Resources expended Bank Charges Planning Fees 13,918 8,282 Building work 107,096 - Cost of Fund Raising activities 1, Insurance ,134 8,682 Net incoming resources (project) (37,283) 159,650 Value at 1 January 161,866 2,216 Value at 31 December 124, , Charity Incoming resources CAF 600 2,230 Collections Gift Aided donations 3,411 10,101 Other donations Grants - - Gift Aid tax recoverable 883 2,528 Fund Raising activities 2, ,469 16,124 Resources expended Donations 12,000 - Cost of Fund Raising activities , Net incoming resources (charity) (4,718) 16,085 Value at 1 January 16,085 - Value at 31 December 11,367 16,085 Registered Charity Page 21

22 Kitchen Incoming resources CAF - - Collections - - Gift Aided donations 3,299 - Other donations Grants 5,000 - Gift Aid tax recoverable Fund Raising activities 1,472-11, Resources expended Building work 10,571 - Cost of Fund Raising activities ,571 - Net incoming resources (kitchen) Value at 1 January 2,250 1,500 Value at 31 December 2,791 2, Youth Room Incoming resources CAF - - Collections - - Gift Aided donations 5,000 - Other donations 73 - Grants - - Gift Aid tax recoverable 1,250 - Fund Raising activities Resources expended 7,128 - Fitting out costs - - Cost of Fund Raising activities Net incoming resources (kitchen) 7,128 - Value at 1 January - - Value at 31 December 7,128 - The Hall Development Appeal was formally launched in April A tenth of donations received is allocated to charity unless the donor states that they wish the entire donation to be spent on the building work. In addition a number of donations have been received explicitly for the refurbishment of the kitchen and fitting out of the Youth Room. These are reported separately. Registered Charity Page 22

23 12 ST. NICHOLAS FLOWER GUILD Incoming resources Voluntary Income 2015 Unrestricted 2015 Restricted 2015 Total 2014 Total Collections (Flower Pot) Donations Legacies Activities for generating funds Flower festival Income from church activities Trading (wedding flowers) ,700 Total incoming resources ,829 Resources Expended Church activities Missionary and charitable giving Upkeep of services - 2,426 2, Other expenditure Generation of voluntary income Trading activities Flower festival Total resources expended 287 2,426 2,713 1,638 Net income/(expenditure) 108 (2,159) (2,051) 491 Transfer to PCC General Fund Net income/(expenditure) 108 (2,159) (2,051) 491 The trading activities are the provision of flower arrangements for weddings, funerals and baptisms. Registered Charity Page 23

24 13 ST. SAVIOUR S FLOWER GUILD Incoming resources Voluntary Income 2015 Unrestricted 2015 Restricted 2015 Total 2013 Total Collections (Flower Pot) Donations Legacies Activities for generating funds Flower festival Income from church activities Trading (wedding flowers) 1,200-1, Total incoming resources 1, , Resources Expended Church activities Missionary and charitable giving Upkeep of services Other expenditure Generation of voluntary income Trading activities Flower festival Total resources expended , Net income/(expenditure) 370 (541) (171) (121) Transfer to PCC General Fund Net income/(expenditure) 370 (541) (171) (121) The trading activities are the provision of flower arrangements for weddings, funerals and baptisms Registered Charity Page 24

25 14 Youth Worker Incoming resources Voluntary Income Planned giving: Gift Aid donations 14,018 15,792 CAF - - Other ,293 16,277 Unplanned: Gift Aid donations - - CAF - 5 Other 750 1, ,250 Gift Aid tax recoverable 3,502 3,948 Income from church activities Payments for events 245 Total incoming resources 18,790 21,475 Resources Expended Church activities Employment costs 20,647 13,702 Training & Mission costs Other costs 1,654 Total resources expended 22,651 14,498 Net income/(expenditure) (3,861) 6,977 Transfers Net movement in fund (3,861) 6,977 Value of fund at 1 January 9,300 2,323 Value of fund at 31 December 5,439 9,300 Registered Charity Page 25

26 INDEPENDENT EXAMINER S REPORT TO BROCKENHURST PAROCHICAL CHURCH COUNCIL I report on the accounts for the year ended 31 st December 2015 which are set out on pages 9 to 25. Respective responsibilities of the Trustees and Independent Examiner The charity s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act; Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and State whether particular matters have come to my attention. Basis of Independent Examiner s Statement My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes the 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 the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts. Independent Examiner s Statement In connection with my examination, no matters have come to my attention 1. which give me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with s.130 of the 2011 Act; or to prepare accounts which accord with these accounting records have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Jacqueline Paulson ACMA Merrival Lodge Broadlands Road Brockenhurst 17th March 2016 Registered Charity Page 26