Post on 15-Aug-2020
Annual Report
of the
Parochial Church Council
for the year ended 31 December 2019
Team Rector: The Revd. David Oxtoby
Parish Office: Rectory Garth,
Rayleigh, SS6 8BB Bank:
Barclays Bank PLC 63-65 High Street
Rayleigh, SS6 7EL
Independent Examiners: Rickard Luckin Limited Phoenix House
Basildon, SS14 3EZ
The Parochial Church Council of the Ecclesiastical Parish of Rayleigh, Rayleigh Parish Centre, Rectory Garth, Rayleigh, Essex, SS6 8BB - Registered Charity Number 1129561
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PAROCHIAL CHURCH COUNCIL OF RAYLEIGH ANNUAL REPORT OF THE PCC 2019 – CONTENTS
Page
Reference & Administrative Details 3
Annual Report of the PCC 4-13
Independent Examiner’s Report 14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Financial Statements 17-26
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PAROCHIAL CHURCH COUNCIL OF RAYLEIGH REFERENCE & ADMINISTRATIVE DETAILS
YEAR ENDED 31 DECEMBER 2019
Membership
Members of the PCC are either ex-officio or elected by Annual Parochial Church Meetings (APCMs) in
accordance with the Church Representation Rules. Members of the PCC are also charity trustees for the
purpose of charity law and those who served from 1 January 2019 to the date of this report are: -
Team Rector The Rev’d. David Oxtoby (PCC Chairman)
Team Vicar The Rev’d. Tracy Marlow *
Associate Minister The Rev’d. Tracy Nutter
Church Wardens Mr. Wayne Prankard:
Mrs. Jacky Wragg
Representatives on the Deanery Synod:
Mr. Gordon Simmonds (PCC Vice Chairman)
Mr. Wayne Prankard
Mrs. Jacky Wragg
Mr. David Bradshaw (until April 2019)
Mr. David Collingwood-Turner (until April 2019)
Mr. Matthew Buckley (from May 2019)
Mrs. Maggi Gale (from May 2019)
Elected PCC members:
Mr. Matthew Buckley (April 2019-2022)
Ms. Susan Cartwright (until April 2019)
Mrs. Maggi Gale (April 2017-2020) PCC Secretary
Mr. Andrew Gordon (April 2019-2021)
Mr. Adrian Hall (April 2017-2020) PCC Treasurer
Mrs. Maggie Izod (until April 2019)
Mrs. Ann Jolly (re-elected April 2019-2022)
Mrs. June Openshaw (re-elected April 2019-2021)
Mrs. Deborah Prankard (April 2018-2021)
Mr. Robert Robinson (April 2019-2022)
Mrs. Rachel Smith (until April 2019)
Mrs. Marie Weir (until April 2019)
Co-opted PCC member Mr. Mike Thakoordin (May 2019-April 2020)
* The Rev’d. Tracy Marlow was licensed as Team Vicar on 21 February 2019. Prior to that she was a
PCC member in her role as Team Curate.
Status: THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF RAYLEIGH
has been a registered Charity, number 1129561, since May 2009
Main office: Parish office, Rayleigh Garth, Rayleigh, SS6 8BB
Independent Examiners: Rickard Luckin Limited, Phoenix House,
Basildon, SS14 3EZ
Bankers: Barclays Bank PLC, 63-65 High Street, Rayleigh, SS6 7EL
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PAROCHIAL CHURCH COUNCIL OF RAYLEIGH ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2019
The Parochial Church Council of the Ecclesiastical Parish of Rayleigh (PCC) submits its report and
financial statements for the year end 31 December 2019.
1. Aims & purposes
The PCC has the responsibility of co-operating with the Team Rector in promoting, in the ecclesiastical
parish of Rayleigh, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It
also has maintenance responsibilities for the church complexes of Holy Trinity, High Street, Rayleigh
and at St. Michael and All Angels (St. Michael’s), Sir Walter Raleigh Drive, Rayleigh.
2. Objectives & activities
The PCC is committed to enabling as many people as possible to worship at our church and to become
part of our parish community. The PCC maintains an overview of worship throughout the parish and
makes suggestions on how our services can involve the many groups that live within our parish. Our
services and worship put faith into practice through prayer and Scripture, music and sacrament.
When planning our activities for the year we have considered the Charity Commission’s guidance on
public benefit and, in particular, the supplementary guidance on charities for the advancement of
religion. In particular, we try and enable ordinary people to live out their faith as part of our parish
community through: -
• Worship and prayer; learning about the gospel; developing their knowledge and trust in Jesus
• Provision of pastoral care for people living in the parish
• Ministry and outreach work
To facilitate this work, it is important that we maintain the fabric of the two churches. We aim to keep
our premises in good state and make them available to the community as part of providing significant
civic support to our community.
3. Achievements and performance
In 2019 the PCC determined a “priority framework” in order to:-
1. Establish clear goals and objectives for the Parish to help inform its decision making.
2. Help clearly communicate to the Church members and wider deanery what our priorities are.
3. Help the different ministry areas to weigh up and test their activities against, to ensure our energy
and resources are going into the right areas.
This section is structured around these priorities as follows.
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3.1. Unity:
United services take place in every month with a 5th Sunday, whereby all congregations across the
parish worship together at 10am and our team vicar, Revd. Tracy Marlow is focusing on the oversight of
ministry at St. Michael’s and work in that community.
Our family and children’s worker co-ordinates a wide range of activities with team members from both
churches and across all congregations. This includes Messy Church at both Holy Trinity and St.
Michael’s, all age worship monthly in each church, “The Vibe”, “Rise”, holiday club and family fun day.
Working groups continue to consider the needs on a parish wide basis and we work with our deanery to
determine the route forward with Ministry and Mission Units.
Christmas saw a significant attendance at our services and events and as we move in 2020 we start our
“Year of Invitation” with a range of outreach events.
3.2. All member ministry:
Home groups ran the “Mission Shaped Introduction” course encouraging members to think about how
they might “do” mission and ministry. Many of the sermons also have a strong focus on encouraging all
member ministry especially as we approach the Year of Invitation, where all members are being
encouraged to take part and recognise their ministry.
The Rector continues to encourage and enable church members to explore their calls and giftings in
different areas of ministry through practical opportunity, e.g. leading services or preaching, and
arranging training courses. Similarly, younger members are encouraged to develop through roles in
family & children’s roles and all-age worship.
There are many less “frontline” ministry activities which are required to sustain our Parish and the PCC
is grateful to those who have continued to offer support, time and service through 2019 which is much
appreciated. These include sidesmen, welcomers, bible readers, intercession leaders, choir, music
group, prayer ministry team, bell ringers, Cameo, Mothers’ Union, members of numerous working
groups, uniformed organizations, flower arrangers, the church grounds and garden team, volunteer
cleaners of Holy Trinity and “Bodge and Bodge”.
Mutual, love, support and respect of the whole
Church family in our parish, and wider Christian
community in our deanery
Nurture every member ministry, recognising and
developing the gifts everyone has to offer to the
service of God’s Kingdom.
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3.3. Reaching out:
As mentioned above, 2019 has been ‘A year of Preparation’, preparing us for 2020 ‘A Year of Invitation’.
The Mission Shaped Introduction home group study has encouraged members to think about fresh
expressions of church and Church members have been encouraged to think about 3 people they would
like to pray for.
We continue to offer and develop fresh expressions of church that can be easier for nonchurch members
of the community such as Messy Church, café church and all-age worship as well as Alpha and various
other non-threatening, informal, friendly events for the community to come to.
Outside of our church buildings, the Revd. Tracy Nutter leads a ministry supporting the pastoral needs
of our community, through visiting, home communions and care home services. Through our family and
children’s worker we support Little Haven chaplaincy and our Rector holds several posts in the Rayleigh
community.
Wider still, a group from the Parish visited our mission partners in Uganda and members of Vision to
Serve in India came to visit our Parish.
3.4. Firm Foundation:
A priority for our parish is to develop the foundations on which we can build. These include:-
- Finances – looking to bring our finances to a sustainable position (see Financial Review) with tithes
and offerings in line with biblical teaching and expenditure responsible and measured against Parish
objectives.
- Strategic – ensuring there is an agreed vision and objectives. Accordingly we now look to refer to
the ‘Think Different’ ideas, the “On the Ground” map and this priority framework when deciding
areas for future focus.
- Structural – with the right people in place and adequate physical facilities for the work and ministry
of the Parish to grow and flourish. Developments in these areas are expanded on under Personnel
and the Fabric Report below.
Sermon series and recent Home Group studies have been about ensuring we have a firm faith-based
foundation from which to service, support and minister.
Growing in confidence to share the Good News of
Jesus, through word and deed, and going out into our
communities to share the Gospel appropriately.
Establish a sound foundation, both financially,
structural, and strategic from which to grow.
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3.5. Growing disciples, nurturing leaders:
This priority continues to be addressed through structured courses, e.g. the Prayer Course, The Bible
Course, a preaching course as well as Alpha, through home groups and engendering a supportive
environment for people to explore their giftings and ministry and encourage different leadership roles.
3.6. Prayer as a priority, a life of worship:
Our prayer working group looks to help people with this priority and many actions have been taken:-
- Rayleigh house of prayer established
- “Try Praying” booklets introduced to congregations
- Members of the Church have been encouraged to name 3 people they will pray for
- The Alen Chapel is set out as a place for prayer and quiet thought during church opening time
- Prayer team available to pray with people on request after Sunday services
Within the family and children’s work prayer is introduced in different ways involving some form of
active prayer that allows everyone to participate and where requested families are provided with prayer
support either in a one-to-one setting, personal prayer time of the team member or by adding them to
parish prayer lists.
3.7. Effective communications :
We continue to explore the best way to communicate to those both within and outside our church family
thinking about all forms of media. Progress to date has included:-
- Liturgy has been refreshed across services
- Quarterly Rector’s Ramblings
- Letter to the congregation with an update on progress towards the parish priorities
- New signage at Holy Trinity & St. Michael’s
- New magazine editors and new look magazine
- New look notice sheet
- A press officer role established
- Numerous emails, Facebook posts and posters invite and publicise re family and children’s events
To be a church where all members have the
opportunities to grow and mature in their faith as
disciples of Christ.
Nurture leaders from the ground up, recognising the
gifts of others
Nurture a culture where Prayer is what we do first,
and is an integral part of our church culture, and
Worship is a lifestyle and response to God’s grace &
holiness
Establish effective and professional means of
communication both internally and externally.
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This will be a particular area of focus in 2020 as we look to create publicity for each event in the
“Invitation” series.
3.8. Growing into a family:
We have looked to grow together through specific events, such as the “thank you” tea at the rectory,
barbeques and united services as well as encouraging the ethos of supporting one another as a church
family, e.g. thinking about the whole church family in the decisions we make and being aware of people
who are missing from services - “pew watch”.
Whilst this a whole church responsibility, we have particular teams that lead in particular areas of this,
such as the pastoral team and within the family and children’s work.
3.9. Loving our community, loving our world:
This is a dual priority looking at the needs outside of our church community through social and practical
help as well as having a care for the needs of the wider world and our environment.
Co-ordinated by our mission working group, the PCC gives financially to support various organisations
as detailed in our accounts and there is fundraising within our congregations directly to support others,
such as the Leprosy Mission and Operation Christmas Child.
More practically we have established a bereavement café, Brew & Natter and continue to develop links
with other civic and community groups.
From an environmental perspective, we are utilizing the A Rocha Eco Church survey to develop and
guide our awareness, with an aim to achieve at least bronze status.
We treat one another as if we are a family, with
care, support, love and respect.
We listen and respond to the needs of our
community, helping to meet particular social needs
with the resources we have.
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4. Financial review
A PCC priority for 2019 had been to bring general fund income and expenditure into line given the
previous years’ deficits. Accordingly, it is very pleasing to report that the general fund made a surplus
for the year of £4,588 (2018 deficit £25,346).
Total incoming resources on unrestricted funds in the year were £251,283 (2018 £238,453) with the
majority of the increase coming from higher voluntary income.
Unrestricted fund expenditure in 2019 was £246,695 (2018 £263,799). This reduction is consistent with
efforts to reduce “discretionary” expenditure where possible and some maintenance/ repair expenditure
was allocated to restricted funds where appropriate (around £6,000).
Overall restricted fund income was broadly level with expenditure in 2019.
Restricted fund income in 2019 was from various sources:-
i. We continued to benefit from the significant contributions from the Friends of Holy Trinity
Rayleigh; £19,100 was received in 2019.
ii. Giving to finance the Families & Children’s worker
iii. A specific gift for “outreach” (£6,250 gross)
iv. Giving to the St. Michael’s Ministry Fund
v. Interest income on our cash deposits in the restricted funds
Whilst overall income is lower in 2019 than 2018, this was due to a particularly large gift from “Friends”
in 2018 and also bringing the PF Fund into PCC ownership in 2018.
Restricted fund expenditure in 2019 represented:-
i. The cost of the Families & Children’s worker and some related expenses
ii. As noted in the Fabric Report, establishing an area for the burial of cremated remains. Notable
expenditure was incurred on this (around £21,000), but we expect to see this recovered over
time through fee income.
iii. Expenditure on fees for surveyors and architects in relation to refurbishment planning.
iv. As mentioned above, certain items of repair and maintenance.
v. Gifts from the PF Fund.
At the end of 2019, the unrestricted funds were in surplus by £33,308 (2018 £28,720). The PCC does
not currently have a specific Reserves Policy for unrestricted funds, but monitors the expected
movement through the budget process & can utilise restricted funds where expenditure meets the terms
of the fund.
Excluding fixed assets, the Parish has significant restricted reserves, particularly in the Holy Trinity
Fabric and Ministry Funds as well as the PF Fund totaling £503,496 at the end of 2019 (2018
£503,616). The Holy Trinity restricted reserves and some of the Holy Trinity Ministry reserves are
expected to be used on the internal refurbishment of Holy Trinity Church as referenced in the Fabric
Report below. However, it will be necessary to use these restricted funds to meet ongoing expenditure
that falls within the terms of the funds where unrestricted funds do not suffice. The PF Fund will
diminish over time as grants are made in accordance with its purpose.
Our endowment funds have specific objects as noted in the financial statements and made investment
gains during the year. We plan to utilize these as part of our refurbishment plans.
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5. Structure, governance & management
5.1. PCC
The Parochial Church Council is a corporate body established by the Church of England. The PCC
operates under the Parochial Church Council Powers Measure and is a registered charity.
The membership of the PCC and method of appointment along with other administrative information is
set out on page 3.
The PCC met on 9 occasions during 2019.
The principal groups which assist the PCC in its task are as follows:
• Standing Committee which has the power to transact the business of the PCC between its
meetings, subject to any directions given by the Council.
• Working Groups appointed by the PCC to act on their behalf. Much of the detailed work of the
PCC is undertaken by these groups which meet in between PCC meetings and report back to the
PCC. The extensive work of maintaining the church fabric is undertaken by the Facilities and
Parish Centre groups who assist the Churchwardens in this part of their traditional
responsibilities.
5.2. Church Membership
The Electoral Roll was renewed in 2019. At the end of December 2019 there were 240 (293 at end
2018) members on the Electoral Roll, of these 61 (69 at end 2018) are not resident in the Parish. The
average Parish Sunday weekly attendance (8:00am, 9:00am, 10:30am and 11:00am) in October 2019
was 218 (254 in 2018), but numbers were much greater at festivals.
5.3. Personnel
There have been a number of key personnel changes due to team members moving away or retiring
from ministry. Our Reader Duncan Johnson has moved away, and Reader Mike Tautz has retired while
our retired Minister Brian Ash has ‘hung up his cassock’. Our other retired minister John Carr continues
to offer his time and ministry to the wider Deanery/Diocese. We continue to encourage lay leadership
and preaching across our different services.
Cara Parker has continued to support the families and young children in our Parish through a diverse
array of outreach activities and family support initiatives; she brings energy, passion and pastoral care
to this vital role.
Revd. Tracy Nutter continues to do an incredible ministry supporting the pastoral needs of our
community, through visiting, home communions and care home services; with the ‘Being Here’ ministry
to those bereaved going from strength to strength.
Revd. Tracy Marlow has settled in well, in her new role as Team Vicar with a focus on St Michael’s. Her
energy and compassion for that community has seen new life and growth through her ministry.
Joseph Zammit and Warren Symes continue to help lead our more traditional forms of service musically,
and nurture and develop our growing Choir; though they have changed their roles and responsibilities,
such that Joseph is now the Musical Director. While Christina Oxtoby continues with her role of Music
Ministry Oversight, helping develop a team of musicians for leading the more informal services.
Jo Jackson continues to help keep the day-to-day running of the Parish Centre in order, as well as
offering vital admin support to the ministry team. Jo has advised that she would be leaving us in the
middle of 2020 to emigrate to New Zealand. Jenny Crane offers day to day practical support to Jo in her
role as Parish Centre Assistant. Gail Collingwood-Turner continues to offer the odd day here and there
assisting the Team Rector, and now overseeing the Brew & Natter. Lynn Lee also does an incredible job
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helping co-ordinate our Baptism ministry, ensuring all families have received appropriate teaching prior
to their child’s Baptism service.
Revd. David, our Team Rector continues to lead the team and wider church, having provided a clear
vision for the current and future years, with 2019 being ‘A year of Preparation’, preparing us for 2020 ‘A
year of Invitation’, and 2021 ‘A year of Exploration’ David continues to release the team to do the
ministries they feel called to, while picking up day to day tasks and oversight himself, and also
encouraging and nurturing lay ministry. David also offers his time to the wider Diocese as a Vocations
Interviewer, Ministerial Development Review reviewer, and also nationally a Bishops’ Advisor. David is
also locally supporting the Rayleigh Town Council, Rochford District Council, Royal Naval Association
Rayleigh and the Royal British Legion in Rayleigh as Padre/Chaplain, while also sitting on the
Membership Board for Sweyne Park Multi-academy Trust.
Four years ago, we had a recognised ministry team of 22 people. Now we only have 11 and some of
those are needing to take a back seat from regular involvement, yet we maintain a vibrant and active
ministry across our Parish, but must be careful not to ask more than is sensible of our team, and ensure
we are caring for everyone mentally and physically.
6. Fabric Report
6.1. Holy Trinity Church
Refurbishment
During the past year and after many visits and meetings, we completed our review of options to replace
the pipe organ. Subject to the necessary permissions, the PCC has agreed to purchase a bespoke
digital organ from Viscount. Since a digital organ is physically much smaller than a pipe instrument,
this has opened the possibility of expanding the chancel area and allowing far more natural light into
that area. As we already had agreement in principle to make most of the changes we had proposed, we
engaged a Quantity Surveyor to give us budget estimates for each of these changes.
Unfortunately, the total for all these actions came to £876,700, or £1,052,000 if we were unable to
reclaim VAT. So rather than delay the project for even longer and distract us from other aspects of
mission, we are now planning for a reduced scheme with an estimated cost of £478,900 (or £574,500
with VAT) and have set up a group to lead us in raising the extra c. £150,000 that we need (excluding
VAT). The remainder of our plans will be left for future consideration.
In addition to the new organ which will be on the north side of the church, the choir and clergy furniture
will be replaced with more modern and movable benches. The clergy vestry will be replaced by a
‘vestry in a cupboard’, and the chancel extended forward by about a metre and re-paved in a pale
stone. There will be a ramp on the north side for improved access. The sanctuary and east-end
communion table will remain as they are. We must also replace the heating and lighting systems and
redecorate the whole church.
We will make the nave area more usable by moving the AV desk into the corner and the font to the
south aisle near the Alen Chapel. Then, in order to better accommodate the music group, the positions
of pulpit and lectern will be reversed. The remaining floors will be re-surfaced. Although some of the
church will be handed over to the builders, we will continue to use the rest of the church while the work
is done. As part of our continuing communications, we held an open meeting on 20 January and issued
a more comprehensive written update; we hope these were helpful.
Ongoing Work
After more than twenty years of trying, we have established a new and peaceful area for the burial of
cremated remains. This will meet a long-awaited pastoral need. Churchyard regulations have changed
over the years and we shall now record details of the deceased in our new Memorial Book, which is kept
in the Alen Chapel.
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Our team of helpers has again kept our churchyard in prizewinning condition and we are most grateful
to them, as we are to Bodge and all the others who give generously of their time and skills. It is with
such help that we were also able to repair the car park earlier in the year.
We are looking to see if we can improve our provision for young children within the church and are
discussing options for a temporary trial, with the Archdeacon. The state of the Alen Chapel has been an
ongoing concern, so we obtained permission and have disposed of the redundant pews that had been
stored in the chapel and the cloister.
We are glad to report that the church fabric is in good state and once the refurbishment is complete, we
will have fully responded to the needs identified in the regular, quinquennial inspections. Our well-loved
and historic building still provides the setting for much of our communal worship and for other
community events, as well as daily opportunity for individual contemplation and peace.
6.2. HT Parish Centre
Although we have responded to the need to balance our budget by avoiding or delaying expenditure
where possible, we are happy to report that the Parish Centre is in its usual excellent state of repair and
well used by both Church and Community. Indeed, our income from this source has increased and we
believe will continue to do so, but we do need to maintain the building well. It has now been in service
for more than 25 years and for example, this year we had to deal with an under-floor leak in the
heating system. The carpets have amazed us, but they will need to be progressively replaced within a
few years. The lighting tubes in the main hall are no longer available and once we have used our stock,
we plan to replace the lights with LEDs.
Although it has reduced a little, we still suffer from unauthorised parking on the site. We have for a
long time tried various methods of persuasion, so we investigated the installation of an electronically
controlled barrier, but at approximately £10,000, this is not financially viable at this time.
We have substantial storage on the site, but it always seems to be stretched, so we made a determined
effort to get rid of surplus materials. We are concerned by our energy costs and have taken steps to
reduce unauthorised changes to the heating controls. We will continue to address these concerns in the
coming year. We also conducted our three yearly review of safety and fire policies, and we are grateful
for the gift of an electronic piano.
After a review of costs and benefits, we have constructively disposed of the van, trailer and football
cage.
6.3. St Michael’s
We have continued to upgrade the facilities of the St Michaels complex and have renewed both the
external and internal noticeboards. The Obiya Room has been restored to general use and redecorated,
and we are working on the kitchen in the Annex. We also want to bring the area behind that building
into use, especially for children and young people; If we can find enough grant money, we hope to
install doors directly from the Annex to it. Again, we have benefitted greatly from voluntary help and
grant funding.
The District Council introduced parking restrictions in the area and unfortunately, this led to the loss of
a regular booking. We looked at reinforcing the lawn in front of the church, but rejected this for a
variety of reasons.
Our major concern is the appearance of more cracks in the structure. We commissioned an engineering
examination and have, since then, been monitoring the cracks. So far, the building seems to have
stabilised, but unfortunately, as a possible cause is subsidence, we may not have insurance for any
remedial work that may be needed. We need to replace two of the heaters in the Main Hall and will do
so in 2020.
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7. Approval
In line with our agreed Priority Framework, 2019 was a Year of Preparation for the parish, with a
number of sermon series, home group studies, and additional workshops/studies being offered to the
church family throughout the year, so that as best we can, we might be ready for 2020, a Year of
Invitation. The idea behind this initiative is a series of events put on throughout the year for the church
family to actively invite others along to. Not that we are looking to attract crowds, but that we might
recognise the privilege of our own invitation to join in with God’s mission; and therefore, as a result we
invite others along to come and see this Jesus we love and worship. This past year has also been about
establishing some solid foundations for the future, these include tackling our budget deficit, and
continuing to nurture lay leadership throughout the church. The year was also about reviewing what we
do, and what we might want to lay down or relaunch, such that one of our community engagements has
seen the relaunch of our community café “Brew & Natter.” We continue to review all our ministry
activities in the light of where God is leading, and what resources we have available.
The Year of Invitation is a wonderful opportunity for us to join in with God’s mission, to grow in faith
and discipleship, and look ahead to 2021 a Year of Exploration, when we will be inviting many of those
same people we’ve already invited during 2020, to come and explore faith, and also for us as a church
family to explore what might God be calling us individually and collectively to.
This report was agreed at the PCC meeting of 9th March 2020.
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Independent Examiner’s Report to the Parochial Church Council of Rayleigh
I report to the trustees on my examination of the financial statement the Parochial Church Council of
Rayleigh (‘the charity’) for the year ended 31 December 2019 which comprise the Statement of
Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the
Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those
matters I am required to state to them in this report and for no other purpose. To the fullest extent
permitted by law, I do not accept or assume responsibility to anyone other than the charity and the
charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s financial statements carried out under section 145
of the Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be required in an
audit and consequently does not cover all the matters that an auditor considers in giving their opinion on
the financial statements. The planning and conduct of an audit goes beyond the limited assurance that
an independent examination can provide. Consequently I express no opinion as to whether the financial
statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the
independent examiner’s statement.
Independent examiner’s statement
Since the trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011. I confirm that I am qualified to undertake the examination because I am a
member of ICAEW, which is one of the listed bodies.
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:
➢ accounting records were not kept in respect of the charity as required by section 130 of the Act;
or
➢ the financial statements do not accord with those records; or
➢ the financial statements do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than
any requirement that the accounts give a ‘true and fair view which is not a matter considered as
part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
statements to be reached.
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PAROCHIAL CHURCH COUNCIL OF RAYLEIGH STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2019
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2019
Total Funds
2018*
£ £ £ £ £
Incoming resources
Income and endowments from: 3
Voluntary income 179,407 56,555 - 235,962 310,016
Church activities 65,981 2,067 - 68,048 73,922
Activities for generating funds 5,818 - - 5,818 7,215
Investment income 77 3,330 272 3,679 2,540
Other - - - - -
251,283 61,952 272 313,507 393,693
Resources expended
Expenditure on: 4
Church activities 246,695 62,073 - 308,768 304,563
Costs of generating funds - - - - -
246,695 62,073 - 308,768 304,563
4,588 121- 272 4,739 89,130
8 - - 1,854 1,854 149-
12 - - - - -
4,588 121- 2,126 6,593 88,981
Reconciliation of funds:
28,720 869,617 13,123 911,460 822,477
12 33,308 869,496 15,249 918,053 911,458
Total
Total
Net income/(expenditure) before
investment gains
Investment gains/ (losses)
* An analysis of the 2018 balances by fund classification is provided in note 14
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
Page 16 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
BALANCE SHEET
AT 31 DECEMBER 2019
Approved by the Parochial Church Council on 9th March 2020 and signed on its behalf by:
The notes on pages 17 to 26 form part of these financial statements.
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2019
Total Funds
2018*
£ £ £ £ £
Fixed assets
Tangible assets 7 - 366,000 - 366,000 366,000
Investments 8 - - 11,765 11,765 9,911
- 366,000 11,765 377,765 375,911
Current assets
Debtors 9 9,540 - - 9,540 11,776
Investments - - - - -
Cash in bank and in hand 10 36,253 503,496 3,484 543,233 531,122
45,793 503,496 3,484 552,773 542,898
within one year 11 12,485 - - 12,485 7,349
33,308 869,496 15,249 918,053 911,460
Represented by:
33,308 - - 33,308 28,720
Restricted funds - 869,496 - 869,496 869,617
Endowment funds - - 15,249 15,249 13,123
12 33,308 869,496 15,249 918,053 911,460
* An analysis of the 2018 balances by fund classification is provided in note 15
Total fixed assets
Total net assets
Unrestricted funds
Total funds
Total current assets
Creditors: Amounts falling due
Page 17 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
1. Basis of Preparation
Basis of Accounting 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 the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair” view provisions,
together with the FRS 102 (2016) as the applicable accounting standards and the 2016 version of the
Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102)) The financial statements have been prepared under the historical cost convention. 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 an informal gathering of church members. The financial statements are prepared in sterling, which is the functional currency. Monetary amounts in
these financial statements are rounded to the nearest £. Going concern
The trustees consider that there are no material uncertainties about the PCC’s ability to continue and
accordingly the accounts have been drawn up on a going concern basis. 2. Accounting Policies
Incoming resources
a. Incoming resources are included in the Statement of Financial Activities when the PCC has entitlement to the benefit of the resources, the inflow of economic benefit is probable and the monetary value can be measured with sufficient reliability.
b. Gift aid receivable is included in income when there is a valid declaration from the donor, is
included in the period to which the relevant donation is received and is treated as an addition to
the same fund as the additional income.
c. Voluntary income which is collected on behalf of other charities is not included as PCC income.
d. Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date.
e. Grants and specific donations are included in the SOFA when any preconditions preventing their use by the PCC have been met.
f. The income from charitable activities is accounted for gross of associated costs.
g. Rental income from the letting of church premises is accounted for when due.
h. Fee income from weddings and funerals only represents the element of the overall fee to which the
PCC is entitled, i.e. does not include the element passed on to other parties.
i. Investment income is included when receivable.
Page 18 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
Resources expended Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable. Grants payable are payments made to third parties in the furtherance of the PCC’s objects. These are
recognized in the accounts when a commitment has been made externally and there are no preconditions
still to be met for entitlement to the grant that remain within the control of the PCC. Governance costs include costs of the preparation and examination of statutory accounts, the cost of trustee meetings and cost of any legal advice on governance or constitutional matters.
Fixed Assets Consecrated and beneficed property is not included in the financial statements in accordance with s.10(2) of the Charities Act 2011. Movable church furnishings held by the Rector and churchwardens on special trust for the PCC and which
require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). All expenditure on church furnishings is written off when incurred.
The Parish Centre complex and St. Michael’s annex are included at cost. Equipment used within the church buildings and complexes are written off on acquisition.
Investments are included at market value at 31 December. Debtors Debtors are initially included at the settlement amount due and are subsequently measured at the cash or
other consideration due.
Creditors Creditors are included at the settlement amount due.
Funds Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.
Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in terms of the trust or bequest, and (b) donations or grants received for a
specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object 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. The PCC does not usually invest separately for each fund. Where there
is no separate investment, interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are general funds which can be used for ordinary purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.
Page 19 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
3. Analysis of Income
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2019
Total Funds
2018
£ £ £ £ £
Voluntary income
Planned giving 120,912 30,083 - 150,995 139,238
Loose plate collections 20,936 - - 20,936 19,080
One-off gifts 5,755 400 - 6,155 4,221
Tax recoverable on gift aid 27,768 6,972 - 34,740 30,476
Legacies - - - - -
Grants * - - - - 2,000
Friends of Holy Trinity - 19,100 - 19,100 48,000
PF Fund - - - - 65,571
Other 4,036 - - 4,036 1,430
179,407 56,555 - 235,962 310,016
Church activities
Brew & Natter /@Trinity 889 - - 889 3,046
Bookstall sales 1,804 - - 1,804 2,367
Church hall lettings 52,903 - - 52,903 57,793
Fees for weddings and funerals 10,385 - - 10,385 8,237
Other - 2,067 - 2,067 2,479
Total 65,981 2,067 - 68,048 73,922
Activities for generating funds
Other funds generated 4,485 - - 4,485 5,999
Parish magazine sales and
advertising 1,333 - - 1,333 1,216
Total 5,818 - - 5,818 7,215
Investment income
Interest & investment gains 77 3,330 2,126 5,533 2,540
Total 77 3,330 2,126 5,533 2,540
Total
* Grant income in 2018 was from the Diocese of Chelmsford re the refurbishment feasibility study
Page 20 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
4. Analysis of Expenditure
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2019
Total Funds
2018
£ £ £ £ £
Church activities
Ministry
Parish share 160,614 - - 160,614 156,553
Clergy & staff expenses 2,288 - - 2,288 3,506
Family & young church expenses - 5,066 - 5,066 5,728
Mission & training 1,139 - - 1,139 3,634
164,041 5,066 - 169,107 169,421
Missionary & charitable giving 6
Giving to mission & churches 15,900 - - 15,900 15,500
- - - - 2,100
Other (from PF Fund) - 2,800 - 2,800 1,540
15,900 2,800 - 18,700 19,140
Staff costs 5
Administration & maintenance 21,340 - - 21,340 21,979
Families & Children's work - 23,583 - 23,583 23,682
Organists * 1,733 - - 1,733 5,200
23,073 23,583 - 46,656 50,861
Church property costs
Utilities 14,790 - - 14,790 12,995
Insurance 5,370 - - 5,370 5,281
Cleaning 1,903 - - 1,903 3,306
Maintenance & repairs 4,148 9,273 - 13,421 27,054
Area for cremated remains - 21,351 - 21,351 -
Other general support costs 4,652 - - 4,652 4,868
30,863 30,624 - 61,487 53,504
Church life & outreach
@Trinity/ coffee shop - - - - 1,392
Bookstall 901 - - 901 1,021
Discipleship - - - - -
Magazine expenses 1,260 - - 1,260 1,062
Upkeep of services * 5,620 - - 5,620 2,564
Other 452 - - 452 511
8,233 - - 8,233 6,550
Administration
Phone 1,625 - - 1,625 1,493
Stationery & photocopying 1,991 - - 1,991 2,651
Other 9 - - 9 10
3,625 - - 3,625 4,154
Governance costs
Independent examiner's fee 960 - - 960 930
960 - - 960 930
Total 246,695 62,073 - 308,768 304,560
* Organists costs moved to non-payroll so included in upkeep of services.
Giving relief & development agencies
Page 21 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
5. Paid Employees
Note
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2019
Total Funds
2018
£ £ £ £ £
Staff costs
Salaries & wages 22,556 22,660 - 45,216 49,386
Social security - - - - 39
Pension costs 517 923 - 1,440 1,436
23,073 23,583 - 46,656 50,861
During the year the PCC employed on average 3 staff (2018: 5) and as at 31 December 2019 had 3 paid staff (2018: 5)
2019 social security cost was nil (2018 minimal) due to the National Insurance employment allowance.
No employee received remuneration of more than £60,000 (2018: Nil)
6 . Missionary and charitable giving
Unrestricted Fund:-Total funds
2019
Total Funds
2018
£ £
Giving to mission & churches
Bar ‘n’ Bus 954 1,600
BRF (Messy Church) - 500
CMS 2,385 2,100
Children’s Society - 300
Church Pastoral Aid Society 2,544 2,250
Essex Clergy Charity Corporation 954 300
Hopeworx 954 1,250
Leprosy Mission - 300
Open Doors 954 1,800
St Michaels, Obiya 3,100 1,800
Samaritans Purse - Operation Christmas Child - 300
Vision to Serve, India 3,101 3,000
Teen Challenge 954 -
15,900 15,500
Tear Fund - 2,100
15,900 17,600
Restricted Funds:-
The PF Fund made three grants in 2019 totalling £2,800 (2018 two totalling £1,500).
Total
Giving relief & development agencies
The PCC became a participating employer in the Church of England Pensions Board Pension Builder 2014 from 1 May 2017 in order to
meet its automatic enrolment obligations. This is accounted for as a defined contribution scheme.
Page 22 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
7 . Tangible Fixed Assets
All tangible fixed assets in 2019 and 2018 relate to restricted funds.
Freehold
land &
buildings Total
Freehold
land &
buildings Total
£ £ £ £
Cost
At 1 January 366,000 366,000 366,000 366,000
Additions - - - -
Revaluations - - - -
Disposals - - - -
At 31 December 366,000 366,000 366,000 366,000
Depreciation and impairment
At 1 January - - - -
Disposals - - - -
Depreciation - - - -
Impairment - - - -
At 31 December - - - -
Net book value
At 1 January 366,000 366,000 366,000 366,000
At 31 December 366,000 366,000 366,000 366,000
Fixed assets comprise the original cost of buildings in the Parish complex and St. Michael's Annexe.
8 . Fixed Asset Investments
All fixed asset investments in 2019 and 2018 relate to endowment funds
Total Funds
2019
Total Funds
2018
£ £
Carrying at 1 January 9,911 10,060
Additions at cost - -
Disposals - -
Revaluation gain 1,854 149-
Carrying value at 31 December 11,765 9,911
Investments are represented by CBF Investment Fund Shares
2019 2018
Page 23 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
9. Debtors and prepayments
Total Funds
2019
Total Funds
2018
£ £
Tax recoverable on Gift Aid 5,077 4,234
Hall fees receivable 4,463 6,542
Other - 1,000
Total 9,540 11,776
10. Cash at bank & in hand
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2019
Total Funds
2018
£ £ £ £ £
Barclays current account -PCC 32,062 57,072 - 89,134 82,568
Lloyds - Fees Account 4,191 - - 4,191 2,249
CBF Church of England Deposit Fund - PCC - 446,424 - 446,424 443,093
CBF Church of England Deposit Fund - Evatt - - 3,007 3,007 2,774
CBF Church of England Deposit Fund - Hillson - - 477 477 438
36,253 503,496 3,484 543,233 531,122
11. Creditors & Accruals
Total Funds
2019
Total Funds
2018
£ £
CDBF re salaries 4,027 4,376
Accruals 2,450 1,700
Re area for cremated remains 4,269 -
Agency payments 1,739 1,273
Total 12,485 7,349
Accruals mainly relate to utilities.
Page 24 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
13. Transactions with trustees and related parties
None of the other trustees have been paid any remuneration or received any other benefits from an employment with the
PCC or a related entity.
No trustees' expenses have been incurred.
There have been no related party transactions other than giving from members of the PCC to the church in the normal
course of events as members of the church.
12. Analysis of Funds
1 January
2019
Incoming
resources
Resources
expended Transfers
31 December
2019
£ £ £ £ £
Unrestricted: General Fund 28,720 251,283 246,695- - 33,308
Restricted Funds
Fixed Assets 366,000 - - - 366,000
Holy Trinity Fabric 345,989 21,098 28,172- - 338,915
Holy Trinity Ministry 67,491 833 1,270- - 67,054
St. Michael's Ministry 1,574 1,400 1,182- - 1,792
Youth & Childrens' Worker 24,203 31,871 28,649- - 27,425
PF Fund 64,360 500 2,800- - 62,060
Outreach - 6,250 - 6,250
869,617 61,952 62,073- - 869,496
Endowment Funds
Evatt 9,750 1,538 - - 11,288
Hillson 1,472 232 - - 1,704
Anonymous 1,901 356 - - 2,257
13,123 2,126 - - 15,249
`
Total 911,460 315,361 308,768- - 918,053
Analysis of endowment funds
CCLA
Income fund Total
Purpose
Number of
shares
Fixed Asset
Investment
Cash - CBF
Deposit
£ £ £
Evatt West window, chancel screen & little window 432 8,281 3,007 11,288
Hillson Fire insurance & repair of chancel 64 1,227 477 1,704
Anonymous Fabric of Holy Trinity 118 2,257 - 2,257
614 11,765 3,484 15,249
Page 25 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2018
£ £ £ £
Incoming resources
Income and endowments from:
Voluntary income 158,874 151,142 - 310,016
Church activities 72,300 1,622 - 73,922
Activities for generating funds 7,215 - - 7,215
Investment income 64 2,191 285 2,540
Other - - - -
238,453 154,955 285 393,693
Resources expended
Expenditure on:
Church activities 263,799 40,764 - 304,563
263,799 40,764 - 304,563
25,346- 114,191 285 89,130
- - 149- 149-
30,000 30,000- - -
4,654 84,191 136 88,981
Reconciliation of funds:
24,065 785,425 12,987 822,477
28,719 869,616 13,123 911,458 Total funds carried forward
14. 2018 SOFA by Fund Classification
Total
Total
Transfers between funds
Net movement in funds
Total funds brought forward
Net income/(expenditure) before
investment gains
Investment gains
Page 26 of 26
PAROCHIAL CHURCH COUNCIL OF RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2018
£ £ £ £
Fixed assets
Tangible assets - 366,000 - 366,000
Investments - - 9,911 9,911
- 366,000 9,911 375,911
Current assets
Debtors 11,776 - - 11,776
Investments - - - -
Cash in bank and in hand 24,293 503,617 3,212 531,122
36,069 503,617 3,212 542,898
within one year 7,349 - - 7,349
28,720 869,617 13,123 911,460
Represented by:
28,720 - - 28,720
Restricted funds - 869,617 - 869,617
Endowment funds - - 13,123 13,123
28,720 869,617 13,123 911,460
Analysis of endowment funds
CCLA Income
fund Total
Number of
shares
Fixed Asset
Investment
Cash - CBF
Deposit
£ £ £
Evatt 432 6,976 2,774 9,750
Hillson 64 1,034 438 1,472
Anonymous 118 1,901 - 1,901
614 9,911 3,212 13,123
Total funds
15. 2018 Balance Sheet by Fund Classification
Total fixed assets
Total current assets
Creditors: Amounts falling due
Total net assets
Unrestricted funds