Annual Report & Financial Statements 2022/23
Parish Nursing UK enables local churches and ministries to empower nurses in local context, enhancing whole person healthcare in communities .
Registered in England & Wales 05451295 Registered Charity number 1111680
CONTENTS
03-04
MESSAGE FROM THE CHAIR & CEO
05
ABOUT THE COMPANY
06
THE YEAR IN NUMBERS
07
TRUSTEES REPORT
08
REPORTS & CASE STUDIES
15
VALUED NETWORKS & PARTNERS
17
FINANCES
Annual Report
A Note from our Chair
Churches and nurses working in partnership are a force to be reckoned with. Across the country, parish nurses are bringing hope and practical support through the local church, to transform the health and wellbeing of local communities.
Working in often complex situations, in urban and rural settings, wherever there is a need. They may be guiding families affected by dementia, profound mental health issues, or longer-term conditions such as stroke or diabetes. Their prayerful gift of time and skill can feel precious for someone overwhelmed by bereavement, carer commitments and also life-changing health diagnoses.
Parish Nursing Ministries UK is a powerhouse of support for the UK-wide network of parish nurses. Enabled by a life-changing team of supporters, donors and prayer-givers, PNMUK offers guidance, training and inspiration for parish nursing services.
With refreshed strategic aims, we are working to increase support coordination for new services, strengthen practice and attract strong candidates for future roles, and make parish nursing better known and accepted as a model within the profession and beyond, while increasing resourcing and support to do so much more.
Highlights over the year have included: a new regional nurse residential, an invaluable time of refreshment, a new style leadership day, feeding into plans for a refreshed parish nursing practice course, and a spring online event on accessibility, rated highly by the nurse and church partner participants.
We’ve rolled out new mental health guidelines for parish nurses, and contributed to the spirituality chapter of a community nursing textbook, with a literature review of spiritual care of nurses also underway. We’ve strengthened PNMUK’s presence in key nursing networks, including being invited by the Queen’s Nursing Institute to a newly instituted lecture.
This has also been a positive year financially, giving us a stronger platform on which to build. While costs have increased, we have been blessed with new grants, donations and event income. This has already enabled us to increase hours, roles and wider coverage for our regional coordinators. Sustaining this level of income will be challenging, so we have set a conservative budget which still enables investment in development, including strengthening communications, and a database fit for purpose. This enables us to reach, equip and inspire even more churches, nurses and supporters in this vital mission.
Debra Chand Chair of the Board
03
A N N U A L R E P O R T
A WORD FROM THE CEO
This annual report is once again a celebration of all parish nursing ministries across the UK, of which PNMUK plays a critical support role.
Personally as I reflect on the year, a highlight for me has been the infectious enthusiasm of the staff team to take parish nursing to more churches and nurses. The evidence of this is reflected in the numbers (specifically 16 new churches and 24 new nurses), and I applaud all involved in PNMUK for their passion and determination against the backdrop of ongoing challenges across the nursing sector, within our beloved church communities and wider society.
The leadership team prioritised a staff retreat to ensure the Central Team had time and space to re-group and be enriched. Wellbeing of the team is an absolute priority, as we practice what we preach in ensuring whole person healthcare undergirded by spiritual care, is at the heart of the charity.
It never ceases to encourage me when I hear of the impact of parish nurses in their localities. We are working hard to share these stories with a wider audience and are thus investing in specialist advice and support targeting our Communications going into the new financial year.
Finally, I encourage you to take a glance at the financial report – it has been a year of blessing and increase, which has supported our step goal of incrementally growing capacity within the charity. We continue to aim for more diverse income streams going forward, but are grateful for the provision of the past year.
SUE BRETHERICK CEO
0 4
Annual Report
Company Information
Company Name:
Parish Nursing Ministries UK (PNMUK)
Registered Office:
The Hope Centre, 26 North Street, Peterborough, PE1 2RA
Trustees:
Debra Chand - Chair Jonathan Edwards Steve Fouch Joann Morse Glen Johnson Joyce Fletcher Amanda Allchorn Barbara MacFarlane
Registered Charity no.
1111680
Country of Registration
England and Wales
Registered Company number
5451295
Country of Incorporation
United Kingdom
Website:
www.parishnursing.org.uk
@parishnursinguk
@parishnursingministriesuknational
Chief Executive Officer:
@parishnursinguk
Sue Bretherick
Bankers
Independant Examiner:
Lloyds Bank
Kerry Hilliard ACA FCCA CTA for and on behalf of: Price Bailey LLP 36 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR
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Annual Report
The Year in Numbers
90 83 16
Services actively supported Nurses New churches
during the year supported with Parish nurses
24
New Nurses
Equipped
99
4
New Attending online
Masterclasses info sessions
taught about PNMUK
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Annual Report
Trustees Report
The landscape of healthcare is changing, marked by discernible shifts. Parish nurses emerge as integral agents, with keen attention given to the individual, and are offering indispensable contribution to their communities. Evidenced by the increase of the use of parish nursing services and the heightened gravity of presenting conditions, the imperative for their intervention is growing.
Churches and Christian organizations, strategically situated within communities, establish the framework necessary for ensuring secure and proficient operations. This enables parish nurses to deliberately prioritize spiritual care as an integral facet of holistic well-being, in accordance with the established model. The significance that arises from this contribution to their practice is increasingly acknowledged as having growing importance.
There exists a myriad of expressions of faith ministries across the UK today, all revealing Jesus to our communities in different ways. Parish Nursing stands as a notable example among them. Repeatedly, it has demonstrated that individuals who are drawn to this esteemed vocation can harness their expertise within a spiritual context to integrate comprehensive healthcare with a sense of profound depth, facilitated by the local church.
The deliberate nurturing of the spiritual dimension within the practice of parish nursing, coupled with a growing emphasis over the past year by the broader secular healthcare domain on attending to the spiritual well-being of nurses, signals a significant shift towards recognizing the pivotal influence that faith or spirituality exerts on an individual's physical and emotional well-being.
It’s been a year of action, and of resulting impact, as is detailed in the following pages.
Public Benefit
The trustees have had due regard to The Charity Commission’s guidance on public benefit at all relevant times.
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Annual Report
16
The year brought a stability and an increase in momentum, substantiated by the initiation and planning of the new services. Notably, a considerable inclination emerged among churches, seeking to institute health-focused initiatives. This was likely driven by the palpable impact of strain on our treasured National Health Service, which reverberated through communities and individuals.
New Churches with Parish nurses
Similarly, a robust enthusiasm was observed among nurses, eager to leverage their proficient capabilities within a spiritual framework, thus supplementing their extensive years of service within the NHS
99 individuals attended an ‘Explore Online’ event over the course of the year, representing 62 churches between them. Of these, 16 progressed within the years to planning and starting up a new project. As we enter our third year of working through a robust accreditation and review process with our partner churches and nurses, we are encouraged by the depth that this brings to the services. It ensures that they are set up for the long haul, have all the correct insurance in place and a strong support structure for the nurse.
The majority engaged with the PNMUK's 'Explore Online' events to delve deeper before proceeding with subsequent actions. However, there has been obstacles for some. Setbacks in advancing such as a lack of resources, most frequently in terms of registered nurses available to assume responsibilities within the congregation or community context.
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Annual Report
West End Impact, Morecombe Bay
West End Impact, situated in Morecambe Bay, embarked on the initial planning stages of an emerging parish nursing service in late 2019. Over the subsequent year, their efforts focused on securing funding, culminating in a successful contract acquisition from Lancaster City Council at the beginning of 2022. This contract centers on providing assistance to homeless and "at risk of homeless" individuals within their community. Currently, they continue their endeavors towards attaining PNMUK accreditation.
There has been much achieved so far, including recruiting a parish nurse, establishing service infrastructure, and initiating client engagement. Despite time constraints during training, they commenced casual client consultations in April 2022, addressing the need for medical expertise during drop-in sessions and contributing to policy development. Subsequently, they extended support to Advice and Guidance efforts, aiding homeless and vulnerable individuals in accessing healthcare services.
By September 2022, they actively engaged clients during drop-in sessions, embodying the ethos of the Parish Nursing Charter. The client interactions emphasize approachability, active listening, and individualized support. To date, the Parish Nurse has conducted over 70 Health Assessments, guiding clients through complex systems, linking them to various health groups, and offering spiritual support if desired.
The nurse’s case load comprises around 25-30 individuals with long-standing challenges, underscoring the depth of issues faced by the homeless and those struggling with physical and mental health. Self-referrals constitute the majority (90%) of clients, with additional referrals originating from NHS, local housing authorities, and internal service teams.
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Annual Report
New Nurses Equipped 24
Preparation for Parish Nursing Practice Course
(PfPNP)
The funding received for the Education Lead role plays a vital role in achieving the goal to establish a greater number of Parish Nursing services throughout the UK. Additionally, it empowers us to provide assistance to current Parish Nursing Services when their tenured Parish Nurses choose to transition out of their roles and transfer responsibilities to their successors. Prior to commencing their roles, each incoming Parish Nurse is mandated to complete the Preparation for Parish Nursing course.
Throughout the year, there were two instances of PNMUK's Preparation for Parish Nursing Practice courses. The initial one occurred in April 2022 in an online format, while the second took place in November 2022 as a hybrid course comprising three days of virtual sessions followed by two days of residential learning. Notably, this marked the first occasion since the pandemic that PNMUK facilitated in-person participation in the course. This setting allowed us to pioneer 'simulated learning' in conjunction with the spiritual care module. Simulated learning, an interactive approach, is progressively integrated into mainstream nurse training across the UK due to its effective method of ingraining new skills through hands-on experience.
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Annual Report
Mentoring Nurses and Churches
Sandra Higgins, St Paul’s Parish Nurse
PNMUK Regional Nurse Coordinators fostered partner relationships through one-to-one engagement with services, church leadership teams and parish nurses. Quarterly Communities of Practice (CoP) were facilitated, allowing much needed professional input alongside peer mentoring with additional professional updates throughout the year.
Barbara, the Regional Nurse Coordinator at PNMUK, has supported Sandra Higgins, the parish nurse at St Paul’s Camberley, for 12 years. Sandra spearheaded the parish nursing ministry at St Paul’s, transitioning seamlessly from a structured NHS role to a lone working nurse within a supportive church team.
“In my 12 years at St Paul’s, time has flown by! Here's a quick rundown of some impactful moments along the way.
Early on, I conducted a mental health crisis home visit, rapidly getting assistance from responsive NHS colleagues. Visiting someone with secondary breast cancer the next day marked the beginning of a recurring interaction that culminated in end-of-life care.
Being present at these moments is an immense privilege, rallying necessary services and providing a praying presence.
Home visits and advocacy remain central to my work. The spectrum of situations encountered is vast, highlighting the need for Parish Nurses to complement statutory and voluntary services, especially as the NHS grapples with complex demands.
Let’s keep on keeping on. Undoubtedly, promoting health and overall well-being held paramount significance in Jesus' earthly ministry.”
Sandra Higgins, St Paul’s Parish Nurse
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Annual Report
Events
In addition to conducting the PfPNP course, PNMUK offers a comprehensive education package encompassing webinars and our Annual Symposium. These platforms unite Parish Nurses from across the UK for regular training and support.
Webinars
Our easily accessible and cost-effective webinars have garnered substantial attendance. Topics covered so far include:
Foundations of optimal leg health
Student nurse placements in Parish Nursing and NMC practice supervision updates
Facilitating access to health screening
"Thank you for the useful update and resource signposting. Key facts to share with our community."
"Definitely very helpful, especially the preventive aspects we can educate our patients on. More please. Thank you!"
Our Spring Online Event centered on church accessibility, featuring guest speakers from collaborative partners Through The Roof (addressing physical disability) and Urban Saints (ensuring accessibility for neurodivergent children and young people).
Additionally, three of our parish nurses shared insights on their efforts to enhance engagement accessibility and the resulting impact.
12
Across the UK
PNMUK partners with organisations and churches supporting:
- Homelessness populations Drug and alcohol users Men’s Shed collaborations Ageing populations Vulnerable women Asylum seekers Diverse inner cities Schools Carers Mum’s and Toddlers Mental health support Farming communities
13
Wales
PNMUK received a warm welcome from Cytun Cymru in 2022 and we’re delighted to have been granted Cat B membership, following an invitation to apply. This will allow us opportunities to be immersed in Welsh culture and Christian networks where we can learn and develop and spread the parish nursing message in the region.
Farmers Markets
Work with the Warwickshire Rural Hub continues to bring whole person healthcare to farmers and their families at Farmers Markets in Warwickshire. Two parish nurses situated in the café area, were able to offer 218 interventions over the course of 7 markets. These included:
-
Blood pressure checks Bereavement support Back/join pain and pain management Living with fatigue/bereavement; Professional isolation Atrial Fibrillation
-
Diabetic given general advice re foot care and eye care regular checks.
-
Sleep problems due to stressful life events. PSA & Well-Man checks
-
General health education/well-being advice.
“I had to wait 3 weeks for a doctor’s appointment so today, being able to speak to a nurse at the café, was very welcome. Thank you.”
Local Farmer
In addition, PNMUK was pleased to take up the invitation from the Agricultural and Horticultural Board of Development to attend their national Agri-Leaders conference in February 2023. Two parish nurses were on hand, alongside a massage therapist, to offer parish nursing input to all attendees at the conference.
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Annual Report
Valued Partners &
Networks
Regional
Denomination Nursing Charities
al networks CEO group
Churches for
All
15 www.pnmuk.org.uk @parishnursinguk info@parishnursing.org.uk
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Governance
P arish Nursing Ministries UK is registered as a company limited by guarantee (without share capital), company number 5451295 and registered as a charity, charity number 1111680. Its governing document is its memorandum and articles association.
The charity’s trustees are also the directors for the purposes of the Companies Act.
The Board of trustees administers the charity. The development and delivery of strategy, day to day management of the charity’s operational activities is the responsibility of the Chief Executive Officer, ably supported by the Director of Nursing who supports operations and leads on nursing liaison and developments.
Reflecting a broad range of experience in the public sector, church leadership, charity fundraising, finance/business, NHS and health care professional leadership, the Trustees have contributed actively to all aspects of service development and delivery during the year. Through their contact with regional coordinators and parish nurses at meetings and at our Annual Symposium, the Trustees remain connected with the charity’s work on the ground.
Trustees continue to meet quarterly to oversee the strategy, finance, and corporate governance of the Charity. Finance and the corporate risk register are considered at all meetings. In the coming year, efforts will be combined to recruit new trustees. Parish Nursing Ministries UK has neither custodian nor corporate trustees.
This report has been prepared having taken advantage of the small companies’ exemption on the Companies Act 2006.
1 September 2023
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Annual Report
Raising Vital Funds
As we continued to invest energy into establishing and enlarging income from Trust and Foundations funding, we were delighted by a small but significant response from a number of Christian Charitable Trusts who align with our values and mission.
As we end the year, 48% of our income came from Trust and Foundation donations, with contributions from our church partners covering 27%. Looking forward, we aim to increase individual donor giving throughout the coming year. PNMUK has a small but faithful monthly donor base (4.5% of income), with potential to expand this from within the network of retired parish nurses, retired clergy, and other interested parties on the newsletter circulation.
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Other
9%
Donors
18%
Trust and Foundations
48%
Churches
25%
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Due to improved income stability, PNMUK has been able to map out future plans effectively. The increased funding has been channeled into bolstering essential infrastructure aspects such as fundraising support and external communication proficiency.
Reserves Policy
Our reserves policy states that we would hold sufficient reserves to ensure our recurrent outgoings (salaries and rent) for a period of three months and any creditors can be paid. Our total reserves should not fall below £50,000. At the year-end unrestricted reserves were £96,983 and restricted reserves were £7,405.
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Annual Report
Finances
The Financial Statements can be found from page 20 of this report
2023 2022
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Income
Donations and legacies
Gift Aid
Grants
Other
Courses & Symposium
Church Partnership income
0 25,000 50,000 75,000
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Expenditure
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Running Costs
Coordination costs
Courses & Symposium
Governance
Finance
0 25,000 50,000 75,000 100,000 125,000
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Annual Report
Thank You
As we wrap up another impactful year at PNMUK, we're filled with gratitude for the incredible support that propels our mission forward. This annual report stands as a testament to the strides together we've made, and we extend heartfelt thanks to all who have played a role in our achievements.
Our dedicated volunteers, generous donors, and committed team members form the backbone of our progress. Thank you for being part of the PNMUK family. Together, we're crafting a narrative of positive change. Here's to another year of collaboration, growth, and meaningful impact.
info@parishnursing.org.uk
@parishnursinguk
www.pnmuk.org.uk
PARISH NURSING MINISTRIES UK INDEPENDENT EXAMINERS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 -20-
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PARISH NURSING MINISTRIES UK Ind¢p•nd¢nt oxaminer's report to thè trust••s of Parlsh Nursing Ministri0$ UK (th• Company,) I report lo the charity Iruslees on my exarnination ol the accounts of the C(xnpany for the year ended 31 March 2023. Respanlbllltl•s and ba•1• of rnport A$ thè charity's tTUStè8s of the Company land also its directors for th8 purwses ol company lawl you are responsible IL)r th& preparat) of the accounts in accorda6 with the requiroments offv Compani8s Act 20061'the 2006 Act'l Having satisfi8d myself that the accounts of the Company arè not reqUId to be audiled under Part 16 of the 2006 Aci and are elvJible for ind•pndènl examination. I rert in rospe¢l ol my examinat of YOUT charity's accounts a carrfed out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carryin9 Out my examlnation I have followed the Dlredions given by Ihe Charity Commission under section 145151 Ib) of the 2011 Act. Ind•p•ndont oxamln•rfs 8tat•m•nt I have satislied my examinaiKTrn. I confirm Ihal no matters have cun8 to my atten1k in connect with thg 8xamln811on giving me cause lo believe. accounting records were not kept in respecl ol U)e Conwny as requlred by section 386 of the 2006 Act,. or 2. the a¢untS do not accord with those records: 3. the accounts do not comply with the accounting requirtsments ol sects'on of Ihe 2006 other Ihan any requirement that the accounts give 8 Irue and fair vièw which is not a matter considèred as part of an Independent ex8min8tion,' or 4. the accounts have not been prepared in accrNdan¢g vhlh ihe thOdS and prinapk$ of the $tatgmenl of Recommended Practice lor accounting and reporting by charities lapplicable lo charilie8 preparing their accounts in accordance wrth th& Finawal RgPQrtsng Standard applicablo in th& UK and Republic of Irelantl IFRS 10211. I have no Concorns and have ccffte across no otrér mgtlets in conrb8clion Ihe examinalion to vthlch altenlion should bo drawn In this report in ordgr lo onabte a proper Lmderstanding of the gcc4Junls to be lèached. This rèport is ma(le solely to lh& Charitab rMY'S members. as o Wy. In accordare with Chapter 3 of part 16 of the Companles Acl 2006. Our indeperKlenl examination work has been undertaken so that we might state lo the charitable company's m8mbers those matters we are required lo stale to them in an independonl examin&r's report and lor no other purpose. To Ihe 1$1 extent permitted by law we do not accept or assume responsits'lily to anyo other than the charitable company 8ntl the Charilable company's members as a txyty. lor our indopendent examination work lor thi5 report, or for the opinions we have lormed. Kerry Hllliard ACA FCCA CTA for and on behaK of Price Bai LLP 36 Tyndall Court Commerce Road Lynchwood Pelerbor(xJgh Cambridgeshire PE2 6LR Date.. -21-
PARISH NURSING MINISTRIES UK STATEMENT OF FINANCIAL ACTlVtnES (INCORPORATING AN INCOME AND EXPENDtruRE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2023 Llnrestrlcted Funds R¢$tTiCt?d Funds Total Total 2023 2023 2023 2022 Notes Income and endowments from: Donations and legacies Charltable activities Other trading activities Investment income 34.479 51,469 230 69,305 103.784 51.469 230 34.832 58,733 20 65 Total Income 86,772 69.305 156,077 93,650 Expendltur• on: Raising funds Charitable acllvltles 70,012 61,711 131,723 124.141 70.012 61,711 131,723 124,141 Net Incom•l(expendltur•) for tho y•a 16.760 7,594 24,354 130,4911 Tran8fgr• botw••n funds 16 2.565 2.565 Net mov•m6nt In fund8 19,325 5,029 24,354 130,4911 RECONCIUATION OF FUNDS Total funds brought forward 77.658 2,376 80,034 110.525 TOTAL FUNDS CARRIED FORWARD 96,983 104 388 80.034 -22-
PARISH NURSING MINISTRIES UK BALANCE SHEET AT 31 MARCH 2023 Unrestricted Restrided Funds Funds Total Total 2023 2023 2023 2022 Notes FIXED ASSETS: Tangible assets 12 989 989 1,343 CURRENT ASSETS Oeblors Cash al bank and in hand 13 9,986 103.452 9,986 145,060 18,317 135,390 41.608 113,438 41.608 155.046 153,707 CREDITORS Amounts falling due wtthin one year 14 17,444 34,203 51,647 75,016 NET CURRENT ASSETS 95,994 7.405 103.399 78,691 TOTAL ASSETS LESS CURRENT LIABILITIES 96.983 7,405 104,388 80,034 NET ASSETS 96.983 7,405 104,388 80,034 FUNDS Unrestricted funds Restricted funds 16 96,983 7.405 77,658 2,376 TOTAL FUNDS 104.388 80.034 -23-
PARISH NURSING MINISTRIES UK BALANCE SHEET - CONTINUED AT 31 MARCH 2023 Thè charitable company is entilled to exemptK)n from audit uThJ8r Se¢11 477 01 Iht COmpanS Act 2006 for the yeor ended 31 March 2023. Thè MberS have not fèQtJir8d the company to obtsin an audit of its finanaal 8talements lor th8 year ondgd 31 March 2023 in accordanc8 with S•¢lion 476 of Ihe Companies Act 2006 The Iruslees acknowledge their reSpsibIlrtY for (a} ensuring that the charilable company keep5 accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and Ib) pr8paring financial statements whith give a true and fair view of the stale of affairs of the charitable company as al the end of each financial year and of its surplu5 or deficit for each financial year in accordance with the requirements of the Companies Act 2006 relating lo financial statements, so far as applicable lo the charitable company. Th888 financial Statements have been prepamd in a¢¢ordanc• wth th• prow>orbS applicable to charitsb19 ¢(panIeS subjgcl lo tho $mall Gompany's reglme. The financial slalernents were approved by Ihe board of tw$lee$ cffi 10" October 2023 and were signed on its behalf by- Glon M Johnson- Trustee Company Number: 05451295 Charity Numbef.. 1111680 -24-
PARISH NURSING MINISTRIES UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1. ACCOUNTING POLICIES Basss ol preparing th• financial st•temtrnls Th8 financial slatements ol the tharit8bl& Company whlch Is a public ben8fft èntity under FRS 102, have boen prepared in accofdance with Ihtr Charilies SORP {FRS 1021'Accounting and Reporting by Ch8ritles.' Statement of Recomrnended Practice applicab lo chariiies PTeparirrfJ their acc¥Junts in acrdanCe with the Financial RepoTrrtlrtg standard aPieble In the UK and Republic of Iretand IFRS 1021 (effective 1 January 20191,, Flnancial Reporting Standard 102 'Th& Finanual Reporting Standard applicatAe in the UK and Republic of Ireland, and the Comp8nles Act 2006. Thtr financlal stalements have ton prepared uThJer Ihe historkd comienllon. The tharlly has taken advanla9è ol Ihe in Ihe SORP lor charitiès applying FRS 102 Update Bulletin 1 nol to preparg a Stslerntnl of Cash Flows. Parish NursirE Mlnistries UK is a charity and Company limited by guarantge, regislered in England and Wat9s. The charity's number and registsred office can be found on the Company InforMaln page. In¢om• All Income is rewJnisod in tho Slatem8nt ol FinarKial Acb"villes or8 the charlty has gntitiemgnt to the fvnd$,11 Is prob8ble that the Sncome VAII be received. and lh8 amounl can be m68sured reliabty. Exp•ndltur• Liabililigs or8 f8cognised as expenditurè as soon as there is a legal or ¢onslructwe obligalion commilling the charity to that èxp8ndlture, it Is prObae that a transfer of econ1¢ Lwefits will be required in settlemenl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classrfied under h&8dlngs that 8Jgate all wst related to the calegory. Where c051s Cannot b& dlrectly attributed lo particular headings they have been allocated to aclivities on a basic consistent wrth th& use ol resources. Tanglbl• flxed as$ets Items are only considered as fixed assets il Ihe value 1$ grealer Ih8n £2W. Flxod assets are d8pre¢iated by an approprialtr amount and using a method ol depreciation appropriale to the 8S5et. Depreat is applied on 31 Mah including assets acquired in Ihe accounting year. The assets held are depreciated by 20 /0 per annum on a $traight-lin9 basis. Flxed assets are slated al (xjsl I&s5 aUmUlated dgweciation and accumulated irnpailmenl losses. Where paris of an item of propérty, plant and equlpment have different usefvl INes. they are acwunted lor as separate items of property, plant an¢J equipnwnt. Depreciation methods, us8ful lives and residual values are reviewed al each balance sh&et dato. The Selection of these residual values and estimateil lives rw4UiTes the exercisè of judgement. The d1Clor$ are r8quId to assess whethèr Ihgre is an indication ol impairment to thè carwThJ value of asseis. In making th& as58SsTrnt, judgements a made in estimating value in use. Thg dw8ctors consid8r that tho iThJividual caryit)J value of ass8ts arè supportable by thèir valuè in use. Tax•tlon The charity is exempt from co(ratiOn lax on its tharitab actIvrt$. Fund aeeountlng Unrestricied funds can be used in a¢¢or(larL¢e with the charilable objeclives al ihe discretion of the truslees. -25-
Restricted Funds only be used for parts"cular restn.cted puryxjses ¥thin the obje¢ts of the tharity. Restrictions arfse when speafied by the donor or when funds a rnised for wlicJJlar restricted purposes. Further èxpl8n8b.on ol the nature and purpose of eath fvnd k8 iichjded in the notes to the financial statements. PARISH NURSING MINISTRIES UK NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023 1. ACCOUNTING POLICIES- ¢ontinued Ponslon costs and other post•rntlrem•nt boneffts The charitable company operates a defined contribution pension sthe. Contributions payable to the charitsble company'5 penslon sthgme are tharged lo Statem?nl of Financial Acliviti•s in the to whith they relate. Fln•n¢l•l Instrumonts Cash and cash equiv81ents in the balance sheet clpSe sh al bbnks and in hand and short term deposits wilh an original malurily dale of three months or less. Dablors ond creditors vAlh no stated inleresl rate aThJ receivable or paya8 within one year are recorded at Iransactlon price. Any k)sses arfsing from irnpairmenl are renISed in lh& ststemenl of financlal act1e. Financial liabililles and oquty Instruments are daswfied according loth& Substance oftt)e conlr8clual afr8ngem8nts enlered into. An equity instrumenl is any c(tract Ihat evidences a residual inleresl in the assets of th& entsty after dgducts'ng all ol its financial liabilrts. Where the contractual obligations ol financi81 instruments are equivalent to a similar debt inslrumenl, those financial Instruments are ckgssed as financAal Iiabiliknes. Financial liab51itses are pregenled as Such in ihe balan sheet. Finance costs and g8in$ or lossos relating lo the finanual lia.11$ arg indu¢Jed In the proffl and k)ss 8¢count. Flnance Imts are cakul8ted so as lo prothJ( a (x)nstsnt rate ol relum M thg outstandin9 liability. R•$¢rv•$ Rgs8ry&s maintained are commensurate with tkn481 needs. Slgnlflcant Judg•ment$ and •$tirnat•$ The preparats'on of financial stslernents qui$ the use of Cortaln fxlb'¢al 8ntir0 esllmales. 11 also requires management lo exercise its judgernenl in the pro(*ss of pY7 the company accounting polioes. The areas Involvlng 8 higher degree ofjudgement or complexity, or areas where assurnptions and estimates ore SnifiCant to the financial statemonts are disclosod wilhin the individual accounting policies. DONATIONS AND LEGACIES 2023 2022 Donations Grfi Aid Grants 28,074 1.15S 74.555 11,944 1,396 21,492 1D3,784 34,832 OTHER TRADING ACTMfES 2023 2022 Shop Income 230 20 -26-
PARISH NURSING MINISTRIES UK NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 MARCH 2023 INVESTMENT INCOME 2023 2022 Deposit 8¢Unt interest 594 65 INCOME FROM CHARITABLE ACTIVITIES 2023 2022 A1vIty Charitable acts'vities Charilabltr aetivitl•s Course and symp05ium f9¢$ CoordInat income 12.647 38.822 26,(N)3 32.730 51.469 58,733 CHARThABLE ACTNtriES COSTS Dir•¢t costs Support Costs Inotè 7} (note 81 Totsls Charftable ath'wllgs 6,483 125.240 131,723 DIRECT COSTS OF CHARITABLE ACTivmES 2023 2022 Course costs Symposium costs Coordinator costs 1,503 1,263 11,824 2,016 4,980 6.483 15,103 SUPPORT COSTS maTragenI Fin8nL Govemance Totals Charitable acbwtiès 108,311 243 16,686 125,240 Support $t$, included in the above, are a5 folow5: -27-
PARISH NURSING MINISTRIES UK NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 MARCH 2023 SUPPORT COSTS- eontlnued 2023 2022 Management Staff costs Pensions Rent Insurance Telephone & IT Postage and stationery Adverti$iry Sunddes Bad debts Depreci81ion of fixed assets 97.773 1,537 4,038 1,278 2,428 372 88,197 1,223 4,007 1,289 1,863 269 soo 2.312 595 439 453 354 108,311 100.694 2023 2022 Fln•nG• Bank charg8S 243 364 243 354 2023 2022 Gov•rnanc• TnJst80s Exp8n Ind8pend8nt Examiner tse$- iThYependent examlnauon Independent Examiner fees- accounts productlon Accountancy and al faes Prolessional fee8 448 119 340 795 3.309 3.427 834 4.170 10,874 16,686 7,990 NET INCOMEIIEXPENDITUREI Net in¢cMnellexpenditurg1 is statad aftor L*argiWIcrthlng).' 2023 2022 Independent Examiner fees- indepdent examinalion Independent Examiner fèes- 8cctyJnts produdon Depreciation- owned assets 340 795 439 354 -28-
PARISH NURSING MINISTRIES UK NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 MARCH 2023 10. TRUSTEES REMUNERATION AND BENEFs There were no Iwv51ees' remunefation or olher benefits lor the ytrar ded 31 Marth 2023 Thjr lor the year onded 31 March 2022. Tru8t••s' exp•M•i 2023 2022 Trustees, expenses 119 Expense rwmbursgmenls to 1 Ite$l2022. 11 dwirg Ihg year for travd and Subsistence. 11. STAFF COSTS 2023 2022 Wag8s aThl $818rl&s Social 8eGurity ¢ost8 Ponsion 96.826 371 1.537 87,945 251 1,223 98,734 89,420 During the year, key manageThnt pws¢nnel werg paK1 £25.35712022'. £24,5}. No stsff wtsffj pabj over £60,000 durfng the year12022'. 01. The average number of *mploy8os duriThJ Ihe year was 10 (2022.. 11}. 12. TANGIBLE FIXED ASSETS Comput•r Equlpmenl COST At 1 April 2022 Addltiors Disposals 3.757 Al 31 March 2023 3,757 DEPRECLATION At 1 April 2022 Depreaation tharged in the year Depreciation eliminated on disposals 2.414 354 Al 31 March 2023 2,768 NET BOOK VALUE At 31 March 2023 -29-
Al 31 March 2022 1,343 PARISH NURSING MINISTRIES UK NOTES TO THE FINANCIAL STATEMENTS . CONTINUED FOR THE YEAR ENDED 31 IAARCH 2023 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade debtors Prapayments and accrued tilme 5.433 4.553 16,491 1,826 9.986 18.317 14. CREDITORS: AMOUNTS FALLING DUE WIThIN ONE YEAR 2023 2022 Trade creditors Accfuals and deferred iDcon T8X81ion and othar soclal securty 1,229 48.852 10,495 62,876 1,645 S1,647 75,016 15. LEASING ARRANGEMENTS Mlnlmum a6• paymonts under nonwcwIk8e oper8tin9 leases f81 as fdlchvs.. 2023 2022 Wlthln one year Betsveen cth and five yoarg 3,600 3,600 7,200 16. MQVEMENT IN FUNDS Transfers Resour5 botweon funds IncorrYThJ At 114122 Résourees At 3113123 Un¥•strtct¢d fvnds General furKI 77.658 86.772 170,0121 2.565 96.983 Total unresth.cted 77,658 86.772 170,0121 2,565 96,983 R•$trlcted funds Benefact Trusl Grant Goodnews Evangelical Misslon Hinchley fund 857 1.273 246 48,088 11,250 9.967 {42,3421 19,9S81 19,4111 6,603 12,5651 802 Total Restrided 2,376 69,305 {61,7111 12,$651 7,405 -30-
TOTAL FUNDS 80.034 156,OTT 1131,723) 104,388 PARISH NURSING MINISTRIES UK NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 MARCH 2023 16. MOVEMENT IN FUNDS - continu•d Comparntives for rnovern•nts In funds Translers Inu)ming Al 114121 Resourix5 Expended funds At 3113122 Unr•strfct•d fund• General Ivnd 105.705 72.158 1104,3211 4,116 77.658 R•slrlct•d fund• Benelact Trust Grant Gotsdnews Evangelul MissKJn Hinchley Fund Liz and Terry 6r•mall Foundallon Mercer Fund Co-op Funding 11,912 3.7SO 5.830 111,0551 {2,4771 15,5841 15041 12CQI 857 1.273 246 4.31fj 14,1161 Tot81 R6slrfct8d 21.492 {19,8201 14,1161 2,376 TOTAL FUNDS 110,525 93.6SO 124.1411 80,034 The Hlnchtey Char51able Trust Grant is lor the remun8rabon ol Ihe Lead EdwAtor role abng With •ssodaled ¢osts ol dellvery Ilravel expense5, CPD, IT software aThJ SUPFth. an¢J zoom licencel. Ths Ld Educator ods on the (lelivery ol the preparat lor Pansh NUng Practice course •nd ¢onthbutgs to th• tlelivery of tho Annwl Sympoglurn. The Gcx)dnews Evangèlical Misslon Grant Is Icw the remuneratwjn ol Regional Nurse Coordinator sa18rles for th6 northlrK)rtheast of England %*l¢h as5181¢d costs ol ddivery (travel expenses, CPD. Marketing & pronKJtlon, Managem¥nt oll¢cationl- The Benefad Trust Grant Is for the remun8ralion ol a k)I role in Ihe ThMdlnOrta5t of Eroland to enhanc8 the rrent Region81 Coordinator rolo, with assockiled cosls of ery. h is ajso lor the remunoralion of the current Regional Nurse coordinat role in the mKVnorth8asl ¥vtth assorialed costs ol delivery. Asswaled Support and management cosls are a150 alknwe(l under Ihis Granl. The trAnslèr ol funds from the G(MlneWS Evan181 Missic¥) ILmd to unrestricled fvnds in 2023 relates lo the subsiéising ofthe crdInatiOn costs (rf the existThJ pwtsh nun9 prcfjects in rw'ons cov8t8d by the grant. -31-
- RELATED PARTY DISCLOSVRES There W¢fg m rekled party Iransaclions for the yearended 31 Marth 202312022.. 01. PARISH NURSING MINISTRIES UK DEfAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 INCOME AND ENOOWMENTS Don#tlons and legacks Donations Gift Aid Grants 28.074 1,155 74,5S5 11,944 1,396 21,492 103,784 34,832 Oth•r trldlng #dlvlths Shop Income 230 20 Inv8strnent Incom• Deposit account inttrresl 594 65 Charllabltt o¢tlvltl•$ Course and syrrwsium fees Coordlnator Incom• 12,647 38,822 26,003 32,730 51,469 $8,733 Total Incomlng r••ourc•s 158,077 93,650 EXPENDITURE ChJrii•bh •¢tSvltl•• Course costs Syryy)sium costs Coordinatw costs 1.503 1,263 11,824 2,016 4.980 15,103 Support co•ts- Manty•m•nt Staff costs P8fbSK)n3 Rent Insurance Telephone & IT Postage and stationery Ad¥8rtising Sundrie$ B8d debis Depreciaticm ol fixed assets 97,773 1,537 4,038 1,278 1428 372 78 453 88,197 1,223 4,007 1,289 1,863 269 500 2,312 595 439 354 108J11 100.694 -32-
This page does not forrn part ol the stalutory financial ststWTts PARISH NURSING MINISTRIES UK DETAILED STATEMENT OF FINANCLAL ACTMTIES - CONTINUED FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Support costs- Flnanc• Bank charges 243 354 Support costs- Goveman¢• Trvst88s Expenses IndepeThJent Examiner fo¢s- iNlwndènt &XInlJn IndeperKlent Examiner foes- accounts prcrfluction Accounlancy and legal fees Professional leès 119 340 795 3,309 3,427 360 834 4170 10,874 16.686 7.990 Totil rtriourc •xp•nd•d 131,723 124,141 N•1 Incom(do¢1t) 24,354 130,4911 Thi5 page does not form part of the Stat(ry fin91 statements -3>