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2020-12-31-accounts

St James Birkdale

“A place to belong”

Annual Report of the PCC and Financial Statements

For the Year Ended 31°‘ December 2020 Charity Registration No - 1127793

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St James Birkdale

“A place to belong”

Contents

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||||||| |---|---|---|---|---|---| |Page| |Report|of the|Trustees|2| |Independent|Examiner’s|Report|10| |Statement|of|Financial|Activities|11| |Balance|Sheet|12| |Notes|to|the|Financial|Statements|13|

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ADMINISTRATIVE INFORMATION

St James Church, 26 Lulworth Road, Birkdale, Southport, PR8 2BQ

Official correspondence to the Parish Office as above (01704 564907)

Website: www.stiamesbirkdale.co.uk

Bankers: Royal Bank of Scotland: 269 Lord St, Southport PR8 1NY Independent Examiner: JA Fell & Company, 40 Hoghton St, Southport PR9 OPQ

For the period from 1 January 2020 until to the date of approval of this report, the following people served as members of the Parochial Church Council:

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|||||||| |---|---|---|---|---|---|---| |Minister|Revd|lan|Mainey|Chair| |Reader|Miss|Dorothy|Bridson| |Churchwardens|Mr Brian|P Jackson| |Mr|Michael|Lowcock| |Diocesan|Synod representative:| |Revd|lan|Mainey| |Deanery Synod representatives:| |Mr|Colin|Fletcher|from|Oct|2020| |Mr|Brian|P|Jackson|from|Oct|2020| |Mr|Michael|Lowcock| |Mrs|Carol|Williams|from|Oct|2020| |Mr|David|Roberts|to|Oct|2020| |Mrs|Joyce|Roberts|to|Oct 2020| |Mrs|Margery|Seed|to|Oct 2020| |Elected members:|Dr George Ampat| |Mrs|Sue|Barnes|from|Oct|2020| |Mr|Howard|Bennett|from|Oct 2020| |Dr|Jenny|Fox| |Dr Jonathan|Fox|Deputy|Chair| |Mrs|Dianne|Harrison|from|Oct 2020| |Mr|Michael|Harrison|from|Oct|2020| |Mr|Brian|R|Jackson| |Mr|Paul|Lacey|Treasurer| |Mr|Chris|Nelson| |Mrs|Jane|Noble| |Mrs|Sandra|Unsworth| |Mrs|Belinda|Armstrong|to|Oct 2020| |Dr|Peter|Downham|to|Oct|2020| |Mr|Michael|Eccles|to|Oct 2020| |Mr Tom|Fletcher|to|Oct|2020| |Mr|Brian|P|Jackson|to|Oct 2020| |Mrs|Carol|Williams|to|Oct|2020| |Coa-opted|member|Mrs|Belinda Armstrong|fram|Oct 2020|

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NB The APCM was delayed from April 2020 to October 2020 due to Covid 19.

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COVID-19

This report reflects part of the period during which Covid-19 and the related Government and Diocesan restrictions impacted the running of the church and its activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Parochial Church Council of the Ecclesiastical Parish of St James’ Birkdale (PCC) is a body corporate and operates under the Parochial Church Council (Powers) Measure 1956 and the Church Representation Rules. The PCC is a charity registered with the Charity Commission; Charity number 4127793.

The method of appointment of PCC members is set out in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC.

All PCC members and others in positions of leadership have completed declarations under the “Fit and Proper Persons Test” introduced by the Finance Act 2010.

The PCC met six times during the period, with four of the meetings post 21° March via Zoom, with an average attendance of 76%.

In addition, there were four further meetings and at each of these, there was the required quorum.

Day to day management contro! is exercised on its behalf by a Standing Committee which would normally meet six times a year. Due to Covid-19 and the increased need to react quickly to changing circumstances, during the period of restriction the Standing Committee has met weekly, via zoom. Its members are the Minister, 2 Churchwardens, 3 Deputy Wardens (currently Jonathan Fox, Sandra Unsworth and Chris Nelson) and the Treasurer. Apart from this our preference is to form subject-specific, time-limited project groups as the need arises, which focus on the appraisal and implementation of growth initiatives as directed by PCC.

Risk assessments

PCC members have identified the major risks with procedures put in place to manage those risks and minimise their impact on the life of the church, as detailed below. The risk assessments are continuously reviewed by the PCC and were externally reviewed by our insurers during a visit in February 2019.

Health and Safety

A base review was undertaken in 2018 by a member of the church with specific experience in this field. The PCC has been apprised of the risks and the necessary compliance requirements and a comprehensive policy, incorporating a rolling programme of review, has been adopted. During this period of Covid-19, there has been detailed revision to all the impacted policies to ensure full compliance with the latest guidelines.

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Specific procedures for reporting accidents are in place, training in fire safety has been given and there is a pool of church members who possess appropriate first aid qualifications and experience.

Safeguarding

The PCC has adopted the Church of England Safeguarding Policy promoting a safer environment and culture for children, young people and vuinerable adults within the church. The policy and the Parish Safeguarding Handbook have been circulated to the PCC and several members of the PCC have undertaken on-line safeguarding training. The members of the PCC have current DBS checks, apart from those who were voted on last October, their checks are forthcoming.

GDPR

The PCC complies fully with the GDPR requirements and has in place an approved policy in line with Church of England recommendations.

Financial risk

An annual budget is prepared to ensure short term viability. Actual financial results compared with budget are reported and fully reviewed at each meeting of the PCC and its Standing Committee.

Charity Commission guidelines on Internal Financial Controls have been fully reviewed. A set of controls appropriate ta St James’ were developed and adopted by the PCC atits January meeting 2011. These have been reviewed annually since 2017.

OBJECTIVES AND ACTIVITIES

Objectives and aims.

The general functions of the PCC are stated within the PCC (Powers) Measure 1956. The PCC has the responsibility of co-operating with the Vicar of St James, the Reverend lan Mainey, in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. It is also tasked with supporting him as he undertakes a similar ministry at the separate church of St Peter’s, Birkdale.

Our vision is that St James’ church be ‘A place to belong’; for all ages, just as you are, and to grow ensuring that our aims are:

Church members are encouraged to do all they can to turn our vision into a reality.

When planning its activities for the year, the PCC gave consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.

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Our objectives in 2020 were to continue to provide the following public benefits:

To love the Lord our God and be open to Him through

To love our neighbours and be open to them through

In all our plans and programmes, we continue to be challenged by three fundamental questions posed by the Bishop of Liverpool in 2010.

The PCC has responded enthusiastically to this challenge and is committed to growing the church, not as an end in itself but through its service to the parish and through giving as many people as possible the opportunity to hear and respond to the good news of Jesus Christ.

In particular in 2020 we:

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ACHIEVEMENT AND PERFORMANCE

Electoral Roll:

There are 162 names on the Electoral Roll (2019 - 163).

We were sad to lose several long-standing members of the church who passed away during the year.

Worship:

Since his appointment in 2009, Revd lan Mainey has had responsibilities as Priest in Charge of both St James* and St Peter's Birkdale. He was installed as Vicar at St James’ on 13" January 2019 in addition to continuing the role as Priest in Charge at St Peters.

We are grateful for the continuing support although limited this year of retired clergy, in particular Revd Keith Leiper as Assistant Curate and Revd Chris Straton.

These ministers are supported by a small group of licensed Readers. We have also been grateful for the service of David Roberts who, in 2017, moved to Reader Emeritus. We are also fortunate to have within our church membership a number of people who are willing and able to speak at services when invited to do so. We are particularly grateful to George Ampat and Peter Lawrence who have joined the preaching team. It has been through the enthusiasm of both Peter and George that we have been able to provide the zoom services that have been such an essential point of contact for so many over this last year.

Live music and singing during the period have been hit very hard but thanks do go to all who have given of their musical talents when permitted during the year. Jane Newby (GRSM, ARCO) continuing as our organist and choir mistress, although furloughed for a considerable period of the year.

Average adult attendance at our Sunday services in 2020 was 92 (2019 107). The online zoom midweek services regularly attracted numbers of 50+.

Through our website and access by phone we offer recorded sermons to those who are unable to visit our services in person.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life and during 2020 there was 1 baptism, with some having to be postponed until restrictions are lifted.

Bereavement care is a vital part of our ministry and this year there were 14 funeral services, 7 of which were held in church. Appreciated by the local community, but sadly had to be cancelled this year, was the All Saints/Bereavement service.

Fellowship

6 home groups, totalling some 70 church members, met weekly at the start of the year before the restrictions and at least one of the homegroups continued during the period via zoom. These gatherings provide opportunity for study, teaching and fellowship and for many are at the heart of what it means to belong. During the period of restrictions when home groups were limited many attended the midweek online zoom services.

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The Mothers Union branch continued to meet either in body or zoom throughout the year.

The parish weekend planned for March was postponed due to Covid 19 outbreak and a new date will be arranged in due course.

The PCC connects with the wider structures of the church through appointed members of North Meols Deanery Synod and Liverpool Diocesan Synod. Within the Deanery, St James is grouped with St Peter’s Birkdale and St John’s Birkdale.

Pastoral Care and Service to our community

Our aim to take the church out into the community offering communion to residents of local nursing homes and the housebound was sadly curtailed, as was pastoral visiting, which wouid normatiy be undertaken by clergy, readers and church members.

As a result of legacies received over the last couple of years, the PCC is exploring 3% Age Mission within the community.

Families’ and Children’s work

Sadly, during this review year, Families’ and Children’s work has been hit particularly hard. Since February 2020 there have been no meetings of Little Treasures or Junior Church. Contact by email with the parents has been maintained and gifts for Advent were delivered to the doorstep.

As restrictions are lifted in the future, it would be anticipated that this focus for the church's ministry will be able to resume.

Mission links

The PCC aims to give to external charities not less than 10% of the planned giving it receives from church members and our Accounts for 2020 indicate a result in excess of this (11.2%). This is overseen by a Mission Support group which remained focused in 2020 on 5 main charities - The Children’s Society, Church Mission Society (CMS), Church Pastoral Aid Society (CPAS), Tearfund and the Southport and Area Schools Worker Trust. Additionally, we sustained support to various local charities, including Light for Life, Green Pastures, Southport Soup Kitchen and Compassion Acts (Southport Foodbank) - these local charities are supported both financially or through donations made at Harvest, Christmas and throughout the year.

The Church continues to support paediatrician, Dr Nicci Maxwell and her placement with CMS in Kisoro, Uganda for her work in paediatric and neonatal care at the medical

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centre at Potter's Village. She supports local midwifery staff in their care for bereaved parents and oversees the training of healthcare workers.

Recognising the impact of Cavid 19 there wasa retiring callection, which raised £1,541 in support for Julie Noble and the great work through Latin Link that she is involved with in Bolivia.

in November we supported Samaritan’s Purse, ‘Operation Christmas Child’ sending gift filled shoeboxes, loose hats, scarves, toothbrushes, sponges and cash, all donated by members of the congregation.

The church supports “Fair Trade” products and when has been possible offers a Traidcraft stall at various services.

Through payment of its Parish Share, this parish also makes a contribution to the cost of mission and ministry in the many deprived areas which exist in the Liverpool Diocese.

Church buildings and fabric

We continue to invest much time and energy on the maintenance of the church building. Any building of over 160 years requires a structured programme of maintenance and renewal.

From the last quinquennial inspection in 2018, we were aware that remedial work was needed to some parts of the building, and the north transept was identified as the first priority. Due to Covid-19 restrictions work on the north transept was delayed into 2021. Work that was able to progress included the replacement of the church interior lighting.

In the church hall, the refurbishment of the Lulworth Room was completed early in 2020. The external window frames were repaired and painted. The PCC will consider further improvements to the hall, including the kitchen, as it determines its overall priorities for the future.

Lettings of the hall throughout the year have been severely curtailed.

Through alt these activities, the PCC confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their powers or duties.

FINANCIAL REVIEW

The accounts for 2020 show net income in the year of £102.6k (unrestricted net income £102.6k, restricted net nil) compared with net income of £87.9k in 2019. In both years, the church has received generous legacies — in 2020, £115.1k from the late Carole Bamber and during 2019, £25.6k fram the late Rowland and Mary Hilton, and £50k from Jean Hunton. These funds have been placed in a Legacy Fund to support future projects. Funds fram the designated (built up from surpluses in earlier years) and restricted Fabric Funds, and the Legacy Fund, will be utilised in 2021 to fund the necessary works (£90k) on the north transept.

Cash balances were £309k at year end compared with £223k at the end of 2019. These will be significantly lower at the end of 2021 due to the works on the north transept.

Covid 19 has had a significant impact upon the ongoing financial position of the church. Excluding the legacies, there was a deficit of £12.5k in 2020 as compared to a surplus of £12.3k in 2019.

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The church derives the vast majority of its income from giving by parish members, to whom it is grateful. The total unrestricted giving and donations in 2020, including Gift Aid recovered, was £145k, of which £24.2k was raised on the Gift Day held in November. The giving in 2019 was £160k. Church hall income also dropped significantly because of the impact of Covid 19.

We continue to support Christian charities and relief agencies, both home and abroad (£21 .9k) and paid our full Parish share.

The PCC recognises that it faces challenges ahead to ensure that there are sufficient resources to meet the vision, whether those resources are needed for ministry or maintenance of fabric.

We also acted as agents for £2,210 for the Diocese of Liverpool (assigned fees), and payments to those acting as organists at weddings and funerals of £300.

Reserves Policy

The reserves policy of the PCC is to hold in realisable unrestricted funds a minimum of 4 months general running expenses, and a fabric fund for emergency repairs, equating in all to £70k.

Voluntary service

The PCC would like to thank the many volunteers who sustain the life and ministry of St James.

Many members of the church also give of their time outside church, in many different voluntary roles in the public and charity sectors, with an impact well beyond the parish boundaries and this is acknowledged and affirmed by the PCC.

PLANS FOR THE FUTURE

We will ensure our objectives in 2021 deliver those public benefits previously identified in this report and prayerfully through our current 3" age mission work see growth in the spread of the Gospel within the community.

A key focus will be the continued implementation of the strategy to maintain our ministry to all those in this parish, as well as maintaining the fabric of the church and the hall.

We will actively seek to continue to develop our working relationship with St Peters’, Birkdale and to build stronger links with other Birkdale churches to our mutual advantage.

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APPROVED BY THE PCC ON 22 MARCH 2021 AND SIGNED ON ITS
BEHALF BY:
Revd.A.etolanA.etolanetolanlan Main ame eh.Mr BrianLsP-JacksonoesMr BrianLsP-Jacksonoes BrianLsP-JacksonoesLsP-JacksonoesP-Jacksonoesoes
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Revd.A.etolanA.etolanetolanlan Main ame eh.Mr BrianLsP-JacksonoesMr BrianLsP-Jacksonoes BrianLsP-JacksonoesLsP-JacksonoesP-Jacksonoesoes
Vicar Church Warden
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Independent Examiner’s Report

Report to the Parochial Church Council (PCC) of St James Birkdale on the accounts for the year ended 31° December 2020, as set out on pages 11 to 19 of your Annual Report.

Respective responsibilities of Trustees and Examiner

The PCC is responsible for the preparation of the accounts and it considers that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

lt is my responsibility to:

Basis of independent Examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC 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 PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

e to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts can be reached. OJ Grillssesqfp.FCA Date: 3x |s [207 JA Fell & Co 40 Houghton Street Southport PR9 OPQ

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PAROCHIAL CHURCH COUNCIL OF ST.JAMES CHURCH, BIRKDALE

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31st December, 2020

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Funds|Total|Funds| |Funds|Funds|2020|2019| |Note|£|£|£|£| |Incoming|and|Endowments|from:| |Donations|and|Legacies|2(a)|259,975|5,883|265,857|243,919| |Charitable|Activities|2(b)|5,159|-|5,159|12,129| |Trading|Activities|2(c)|3,025|-|3,025|2,856| |Investments|2(d)|801|-|801|1,259| |Total|Income|and|Endowments|268,961|5,883|274,844|260,163| |Expenditure|on:| |Charitable|Activities|3{a)|166,404|5,883|172,287|172,275| |Total|Resources|Expended|166,404|5,883|172,287|172,275| |Net income/(expenditure)|102,557|-|102,557|87,888| |Transfers|between|funds|-|-|-|-| |Net|movement|in|funds|102,557|-|102,557|87,888| |Total|funds|brought|forward|at| |1st January,|2020|395,919|30,877|426,796|338,908| |Totat|funds|carried forward|at| |31st December,|2020|498,475|30,877|529,353|426,796| |The|notes|on|pages|13|to|19 form|part|of these|accounts.|

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PAROCHIAL CHURCH COUNCIL OF ST.JAMES CHURCH, BIRKDALE

BALANCE SHEET As at 31st December 2020

2020 2019
Note £ £
Fixed Assets
TangibleAssets 5(a) 184,246 179,948
184,246 179,948
Current Assets
Debtors 8 44,269 27,374
Cash at Bank and in Hand 309,371 222,768
353,640 250,141
Liabilities
Creditors:Amounts falling due within one year 9 8,533 3,293
Net CurrentAssets 345,107 246,848
Total Assets less Current Liabilities 529,353 426,796
Total NetAssets §29,353 426,796
Funds ofthe Charity
Unrestricted 11 498,475 395,919
Restricted 12 30,877 30,877
529,353 426,796
TotalCharityFunds 529,353 426,796

The notes on pages 13 to 19 form part of these accounts.

Approved by the Parochial Church Council on 22 March 2021 and signed on its behalf by:

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Revd.Etolan Mainey CSkeBrian P JacksénYe
Vicar Church Warden
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Page 13

Parochial Church Council of St James Birkdale Notes to the Financial Statements for the year ended 31st December 2020

4, ACCOUNTING POLICIES The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP FRS 102.

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.

4.1 Funds

Restricted funds represent donations or grants. received for a specific abject ar invited by the PCC far a specific object. These funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund. Unrestricted funds represent the general 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 for a particular purpose by the PCC are also unrestricted.

1.2 Incoming resources

Planned giving, collections and donations are recognised when received Income tax recoverable on Gift Aided donations is recagnised when the incoming resaurce to which they relate is received.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Other income - rental income from the letting of church premises is recognised when the income is due.

All incoming resources are accounted for gross.

interest entitlements are accounted for as they accrue.

Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments - realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

4.3 Resources expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

The diocesan share is accounted for when due.

All other expenditure is generally recognised when it is incurred and is accounted for gross.

Parochial Church Council of St James Birkdale

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Notes to the Financia! Statements for the year ended 31st December 2020

1.4 Fixed Assets

1.4.1 Consecrated land and buildings and movable church furnishings

Consecrated land and beneficed property of any kind is excluded from the accounts by s10(2)(c)of the Charities Act 2011. \

Movable church furnishings held by the Vicar and Churchwardens on special! trust for the PCC, and which require a faculty for disposal are accounted for as inalienable property unless consecrated. They are listed in the church's Inventory which can be inspected at any reasonable time.

1.4.2 Other land and buildings

Other land and buildings held on behalf of the PCC for its own purposes is included in the accounts at original cast. No depreciation is charged against such properties but any expenditure an maintenance or improvement is written off as incurred.

1.4.3 Other fixtures & fittings and office equipment

Equipment used within the church premises is witten down to estimated residual value

by depreciation on a straight line basis over the number of years.

individual items of equipment with a purchase cost of £1,000 or less are written off when the asset is acquired.

1.5 Investments

Investments are valued at market value at 31 December

1.6 Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rent or other income are shown as debtors tess any provision for amounts that may prove uncottectibte.

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Parochial Church Council of St James Birkdale

Notes to the Financial Statements for the year ended 31st December 2020

2 INCOME AND ENDOWMENTS

2 INCOME ANDAND ENDOWMENTS
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2020 2019
£ £ £ £
2a Donations and Legacies
Planned Giving 94,027 - 94,027 96,419
Gift Aid Recoverable 19,582 - 19,582 20,389
Collections (open plate) at all services 1,379 - 1,379 3,922
Gift Aid Small Donation Scheme 456 - 456 1,234
Gift Day - Donations 20,445 - 20,445 30,490
Gift Aid Recoverable 3,744 - 3,744 4,993
Legacies 445,449 - 445,449 75,6145
Donations, Appeals etc 4,356 4,849 9,205 9,255
GiftAidRecoverable 868 1,034 1,901 1,602
259,975 5,883 265,857 243,919
2b Charitable Activities
Magazine 1,029 - 1,029 4,139
Rent from Church Hall 2,614 - 2,614 7,682
Wedding and Funeral Fees - PCC 1,431 - 1,431 3,018
Little Treasures 85 - 85 291
5,159 - 5,159 12,129
2c Other Trading Activities
Miscellaneous Income 45 - 45 2,856
Grants:Coronavirus Job Retention Scheme 1,697 - 1,697 -
Grants:Listed Places ofWorship 4,284 = 4,284 -
3,025 - 3,025 2,856
2d !nvestments
Dividends and Interest 801 - 801 1,259
801 - 801 1,259
TotalIncomingResources 268,961 §,883 274,844 260,163

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Parochial Church Council of St James Birkdale

Notes to the Financial Statements for the year ended 31st December 2020

3 EXPENDITURE ON Unrestricted
Funds		 Restricted
Funds		 Total Funds
2020		 Total Funds
2019
£ £ £ £
3 a Charitable expenditure
Overseas Mission
Latin Link (Julie Noble) 20 2,004 2,024 486
Church Mission Society (Nicci Maxwell) 3,000 127 3,127 3,397
ReliefAgencies
TearFund		 3,000 - 3,000 3,070
Embrace - - - 483
Home Mission
Chiidrens Society
CPAS		 3,000
3,000		 -
-		 3,000
3,000		 3,000
3,000
Southport SchoolsWorkerTrust 3,000 - 3,000 3,000
Mothers Union - 127 127 397
Women'sWorld DayofPrayer
Green Pastures		 10
250		 -
425		 10
375		 10
708
Lightfor Life
SoupKitchen		 250
250		 125
125		 375
375		 708
375
Compassion Acts/SouthportFoodbank
HomeSecular: Queenscourt Hospice		 250
-		 3,125
425		 3,375
425		 375
-
Sub-total 16,030 5,883 21,913 19,009
Ministry
DiocesanPayments
Vicar's Expenses
Vicarage
Visiting Clergy
Sub-total		 79,587
191
4,368
162
84,309		 -
-
-
-
-		 79,587
191
4,368
162
84,309		 80,792
688
3,831
-
85,311
Property Costs
Church running expenses.
Utilities: Heating, Waterand Lighting
Insurance
Cleaning
Church Repairs
Church Grounds		 4,181
3,588
2,486
20,314
1,285		 -
-
-
-
-		 4,181
3,588
2,486
20,314
1,285		 5,293
3,465
2,655
10,706
1,438
Memorial Halt
Sub-total		 11,168
43,021		 -
-		 11,168
43,021		 15,112
38,668
Other costs
UpkeepChurch Services
Subscriptions
Organist
Children&Youth		 1,518
66
3,148
-		 -
-
-
-		 1,518
66
3,148
-		 6,034
65
3,049
7
Little Treasures 2 - 2 88
Equipment
Depreciation
Magazine
Miscellaneous		 365
1,966
56
1,905		 -
-
-
-		 365
1,966
56
1,905		 195
916
65
4,522
Parish Office including SalaryCosts
Sub-total		 13,324
22,350		 -
-		 13,324
22,350		 13,612
28,553
3b Governance Costs
Administration:
CostofAPCM 100 - 100 110
Independent Examiner's Fee 594
694		 -
-		 594
694		 624
734
TotalResourcesExpended 166,404 5,883 172,287 172,275

Page 17

Parochial Church Council of St James Birkdale

Notes to the Financial Statements for the year ended 31st December 2020

4

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||||| |---|---|---|---| |2020|2019| |Staff Costs|£|£| |Gross|salaries|11,686|11,399| |Pension|Contributions|-|=| |11,686|11,399|

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During the year, the PCC employed a Parish Secretary and an organist. The organist was placed on furlough for 8 months under the Government's Job Retention Scheme and retained her full remuneration throughout that period.

5 Fixed assets for use by the PCC

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||||||| |---|---|---|---|---|---| |Freehold|Land|Fixtures|&|Total| |&|Buildings|Fittings| |£|£|£| |Tangible|Fixed|assets| |Gross|Book|Value| |At|1st January,|2020|174,750|39,596|214,346| |Additions|-|6,264|6,264| |At 31st December,|2020|174,750|45,860|220,610| |Depreciation| |At|1st January,|2020|-|34,398|34,398| |Charge|for the|year|-|1,966|1,966| |Depreciation|on|disposals|-|-|-| |At 31st|December,|2020|-|36,364|36,364| |Net|Book|Vaiue| |At 31st December, 2020|SSCS174,750|9,496|_|184,246| |At 31st December, 2019|174,750|5,198|179,948|

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6 — Church Insurance Valuation

The last Quinquennial inspection was undertaken in March 2018. The insurer's surveyor in 2019 valued the insurance valuation of the church building at £8.6m and the church hall at £950k.

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||||||||| |---|---|---|---|---|---|---|---| |7|Analysis of Net Assets by Fund|Unrestricted|Restricted|2020|2019| |Funds.|Funds.|Total|Total| |£|£|£|£| |Fixed Assets|184,246|-|184,246|179,948| |Current|Assets|322,763|30,877|353,640|250,141| |Current|Liabilities|(8,533)|-|(8,533)|(3,293)| |Fund|Balance|498,475|30,877|529,353|426,796| |8|Debtors|2020|2019| |£|£| |Income Tax|Recoverable|22,330|26,123| |Prepayments|6,266|1,025| |Other|Debtors|15,674|225| |44,269|27,374| |9|_|Liabilities: Amounts|Falling|Due|within One Year|2020|2019| |£|£| |Accruals|8,533|3,293| |8,533|3,293|

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Page 19

Page 19
Parochial ChurchCouncil ofStJames Birkdale
NotestotheFinancial Statements fortheyearended31stDecember2020
4stJan2020
TheMovementonthese fundsisasfollows:-
£		 Incoming
Resources
£		 Resources
Transfers
Expended betweenfunds
£		 31stDec2020
£
Unrestricted
GeneralFunds.
Fabric Fund
YouthClub		 257,388
51,500
647
85,563		 153,393
-
-
115,482		 (163,148)
-
-
(3,105)		 -
-
-
-
-		 247,633
51,500
647
197,941
755
Legacy 755 - - -
Hall
Little Treasures		 65
395,919		 86
268,961		 (151)
(166,404)		 -
-		 498,475
Restricted Funds
Andrew Raby
Fabric Fund
CYPW Fund
Other Restricted		 537
-
-
-
22,628
-
-
-
7,712
-
-
-
-
5,883
(5,883)
-
30,877
5,883
(5,883)
-
OOee
426,796
274,844
(172,287)
-		 537
22,628
7,712
-
30,877
Sa
529,353
TotalFunds