OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

1

St James Birkdale

“A place to belong”

Annual Report of the PCC and Financial Statements

For the Year Ended 31 December 2021 Charity Registration No - 1127793

wy , og

we Saco eons U

St James Birkdale

“A place to belong”

Contents

----- Start of picture text -----
|||||| |---|---|---|---|---| |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|

----- End of picture text -----

Page 1

----- Start of picture text -----
el. Pa. (| St James Birkdale |
: . 2 Wo A eg , a place to belong |
----- End of picture text -----*

ADMINISTRATIVE INFORMATION

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

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

Website: www.stjamesbirkdale.co.uk

Bankers: Royal Bank of Scotland: 269 Lord St, Southport PR8 INY Independent Examiner: FellGrills, 40 Hoghton St, Southport PR9 OPQ

For the period from 1 January 2021 until to the date of approval of this report, the following people served as members of the Parochial Church Council:

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Minister|Revd|lan|Mainey|Chair|until July 2021| |Vacant|from|July|2021| |Reader|Miss|Dorothy|Bridson| |Churchwardens|Mr|Brian|P|Jackson| |Mr|Michael|Lowcock| |Deanery Synod representatives:| |Mr|Colin|Fletcher| |Mr|Brian|P|Jackson| |Mr|Michael|Lowcock| |Mrs|Carol|Williams| |Elected members:|Dr George Ampat| |Mrs|Sue|Barnes| |Mr|Howard|Bennett| |Mirs|Liz|Downham|from|Apr 2021| |Dr|Peter Downham|from|Apr 2021| |Dr Jenny|Fox| |Dr|Jonathan|Fox|Vice|Chair|until|Apr 2021| |Mrs|Dianne|Harrison| |Mr|Michael|Harrison| |Mr|Brian|R Jackson|PCC|Secretary| |Mr|Paul|Lacey|Treasurer| |Mr|Chris|Nelson| |Mrs Jane|Noble|until|April|2021| |Mrs|Sandra|Unsworth| |Co-opted|member|Dr Jonathan|Fox|Vice|Chair from|Apr 2021|

----- End of picture text -----

Page 2

ees “=a ae << — rg ; aw —eB a — oS a place to belong i —— =.fe i ie. yt. St James Birkdale y i

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 1127793.

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 three of the meetings being via zoom with the three most recent being a hybrid of zoom and physical attendance, with an average attendance of 79%.

In addition, there was one further meeting immediately following the APCM, Sunday 25™ April 2021, at which there was the required quorum.

Day to day management control 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 (retired June 2021), 2 Churchwardens, 3 Deputy Wardens (currently Jonathan Fox, Sandra Unsworth and Chris Nelson) and the Treasurer. Ben Dyer (Curate) joined the team from mid-summer. 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 legislation and guidelines.

Page 3

=a. << = ree : =a 9 =)3=—6h Sts (_ St James Birkdale i oy Ne Hire “is Ces _ a place to belong ia

:

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

A list of Church Members active in the parish in either an official or voluntary capacity, with DBS clearance, is held online with our independent Safeguarding specialist “thirtyoneeight’” .

During the last twelve months the Church Wardens and PCC have requested information and guidance on general Safeguarding matters and these have been responded to via updates to the PCC meetings. There have not been any specific Safeguarding matters arising or brought to the attention of the Vicar, the Church Wardens or PCC during this time.

Looking forward to the year ahead, it is intended to continue with the face to face parish DBS checks that were resumed after Covid lockdown guidelines were eased.

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 to St James’ were developed and adopted by the PCC at its January meeting 2011. These were reviewed annually 2017 through to 2020.

OBJECTIVES AND ACTIVITIES

Objectives and aims.

The general functions of the PCC are stated within the PCC (Powers) Measure 1956. The PCC takes very seriously its responsibility of promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical.

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.

Page 4

----- Start of picture text -----
To Sane!= a,Fo. Pei.ee (StSy James Birkdale: = Bi
: og we ee oes | a place to belong a
----- End of picture text -----

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.

Our objectives in 2021 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.

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 2021 we:

ACHIEVEMENT AND PERFORMANCE

Electoral Roll:

There are 152 names on the Electoral Roll (2020 - 162).

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

Page 5

----- Start of picture text -----
Ceea age Vaee. Neik. ~_<@ —on Lere St James Birkdale: ll |
----- End of picture text -----

Worship:

Revd lan Mainey, incumbent since his appointment in 2009, retired in June 2021. During his 12 years he had responsibilities as Priest in Charge of both St James* and St Peter's Birkdale and was installed as Vicar at St James’ on 13" January 2019 in addition to continuing the role as Priest in Charge at St Peter’s.

Now, during this period of interregnum we are pleased to have welcomed Revd Ben Dyer as Curate for the medium term. Ben is already bringing many fresh ideas and infectious enthusiasm as we look to the future without lan.

Particularly during this time of interregnum we are very grateful for the continuing support of retired clergy, in particular Revd Keith Leiper and Revd Chris Straton, who are long standing members of our congregation and in addition thanks to Revd Roger Wikeley, Revd Philip Caton and Revd lan Dawson.

The ministers are supported by a small group of licensed Readers, Dorothy Bridson, Geoff Topping, with David and Joyce Roberts. 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, Peter Lawrence and Rev Angela Robinson for being on the preaching team.

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) continues as our organist and choir mistress.

Average adult attendance at our Sunday services in 2021 was circa 80 (2020 92), with the online streaming service attracting an average of 5.

Through our website we offer recorded sermons to those who are unable to visit our services in person, where also the link to the Sunday live stream can be found.

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 2021 there were 4 baptisms and 2 Weddings. Bereavement care is a vital part of our ministry and this year there were 16 funerals, of which 10 were held in church.

Appreciated by the local community, we were very grateful to be able to hold our annual All Saints/Bereavement service, that last year sadly had to be cancelled.

Fellowship

6 home groups, totalling some 70 church members met when able in person or via zoom. These gatherings provide opportunity for study, teaching and fellowship and for many are at the heart of what it means to belong.

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

In addition, other events have met when restrictions have permitted including the following

Page 6

eg

----- Start of picture text -----
ee. ee “ a Y St James Birkdale 7
----- End of picture text -----

The parish weekend planned for March 2020 that was postponed due to Covid 19 outbreak is still anticipated to be held later in 2022 or spring 2023.

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 would normally be undertaken by clergy, readers and church members.

In November 2021, members from the three churches of Birkdale came together for training in Pastoral Care, led by Bob Banton from the Diocese. This course over 2 sessions was well received by all those who attended and has been followed up with a meeting at the beginning of 2022 where all welcomed the opportunity to discus and share experiences in each of our churches and how we can support and develop this vital ministry in the future

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

During the second part of the year with the lifting of restrictions and the introduction of Ben, our Curate, there is a renewed drive to attract families and teenagers back to church.

Our Harvest service was particularly well received with our linked uniformed organizations making a major contribution, all sharing fellowship afterwards in a very noisy church hall.

It is planned to continue to work closely with our uniformed organizations and also with our friends at Southport Area Schools Worker Trust (SASWT) to build links with the local schools.

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 2021 indicate a result in excess of this (11.6%). This is overseen by a Mission Support group which remained focused in 2021 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 centre at Potter’s Village. She supports local midwifery staff in their care for bereaved parents and oversees the training of healthcare workers. There was an appeal from Nicci for one of the ladies that worked for her and needed surgery. The church very much engaged with this appeal and raised £2,307 from a retiring collection.

Page 7

----- Start of picture text -----
“aea, —. © Fee, X__ SiJamesBirkdale 5)
2 uae VF 4 seen Re ae
----- End of picture text -----

In Bolivia we have a link with the daughter of a member of the congregation and her associated work with Latin Link.

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.

During the first part of 2021 works were carried out on the north transept comprising replacement of eroded stonework, renovation and repair of the windows, rebuilding of the highlevel window and partial re-roofing.

It is envisaged that the next phase of planned maintenance will include repairs to the remaining high-level windows and partial re-roofing of the vestry areas where water damage to internal ceilings has occurred.

External painting of the woodwork and window frames in the hall was completed in April 2021

Lettings of the hall throughout the year have been severely curtailed once again due to Covid.

Through all 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 2021 show net expenditure in the year of £89k (unrestricted net expenditure £66.4k, restricted net expenditure £22.6k) compared with net income of £102.6k in 2020. In 2021, net costs, after receipt of Listed Place of Worship grant, of £84.9k were incurred on the north transept, whilst in 2020 the church received a legacy of £115.1k. The work on the north transept was funded from the Fabric and Legacy Reserves.

Cash balances were £239k at year end compared with £309k at the end of 2020 due to the works on the north transept.

Covid 19 continued to have an impact on the finances, though to a lesser extent than 2020.

The church derives the vast majority of its income from giving by parish members, to whomit is grateful. The total unrestricted giving and donations in 2021, including Gift Aid recovered, was £147k, of which £24.2k was raised on the Gift Day held in May. The giving in 2020 was £145k.

Page 8

----- Start of picture text -----
sees =a | ae a ae. sa : eH
ee =a hs, Sa — St James Birkdale a
. 2 aD — — » a place to belong i
----- End of picture text -----

We continue to support Christian charities and relief agencies, both home and abroad (£21.9k) and paid our full Parish share. In addition, we, along with other churches in the Deanery contributed to a member church in the Deanery to help assist with their 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 £2,444 for the Diocese of Liverpool (assigned/sequestration fees), and payments to those acting as organists at weddings and funerals of £600.

Reserves Policy

The reserves policy of the PCC is to hold in realisable unrestricted funds a minimum of4 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 at St James believe that there is a strong sense of God’s calling across the North Meols Deanery for change. What form that change will take has been a matter for much discussion and debate at recent Deanery Synod meetings.

Here in Birkdale we have started on our own journey. A journey that will challenge every member of the three churches in Birkdale to work collaboratively towards a vision for the future that will be sustainable and facilitate future growth. This is an exciting time for Birkdale

The introduction of Revd Ben Dyer as curate of St James we see as a really important and exciting addition to the team and will bring youthful drive and enthusiasm during this period of interregnum.

We will ensure our objectives in 2022 deliver those public benefits previously identified in this report as well as maintaining the fabric of the church and the hall.

In addition we commit to developing our working relationship with St Peter’s and St John’s to deliver a firm foundation from which we are empowered to drive forwards our collective call “to go and make disciples...”

APPROVED BY THE PCC ON 21° MARCH 2022 AND SIGNED ON ITS BEHALF BY:

SUVS ew Dr Jonathan Fox Mr Michael Lowcock PCC Chair Church Warden

Page 9

—— oe SO | _ st James Birkdale . aes Sa og AE = a place to belong =

Independent Examiner’s Report

Report to the Parochial Church Council (PCC) of St James Birkdale on the accounts for the year ended 31° December 2021, 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.

It 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

have not been met, nor

OJ Grills Esq FCli JA Fell & Co 40 Houghton Street Southport PR9 OPQ

----- Start of picture text -----
Date: 21 3]Ww
----- End of picture text -----

Page 10

Page 11

,

PAROCHIAL CHURCH COUNCIL OF ST.JAMES CHURCH, BIRKDALE

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31st December, 2021

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
Note £E £ £ £
Incoming and Endowments from:
Donations and Legacies 2(a) 146,950 4,658 151,608 265,857
Charitable Activities 2(b) 6,414 - 6,414 5,159
Trading Activities 2(c) 23,680 696 24,376 3,025
Investments 2(d) 90 - 90 801
Total Income and Endowments 177,134 5,354 182,488 274,844
Expenditure on:
Charitable Activities 3{a) 243,518 27,969 271,487 172,287
Total Resources Expended 243,518 27,969 271,487 172,287
Net income/(expenditure) (66,384) (22,615) (88,999) 102,557
Transfers between funds - - - -
Net movement in funds (66,384) (22,615) (88,999) 102,557
Total funds brought forward at
1stJanuary, 2020 498,475 30,877 529,353 426,796
Total funds carried forward at
31stDecember,2021 432,092 8,262 440,354 529,353

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

Page 12

PAROCHIAL CHURCH COUNCIL OF ST.JAMES CHURCH, BIRKDALE

BALANCE SHEET

As at 31st December 2021

2021 2020
Note £ £
Fixed Assets
Tangible Assets 5(a) 182,280 184,246
182,280 184,246
Current Assets
Debtors 8 30,685 44,269
Cash at Bank and in Hand 239,300 309,371
269,986 353,640
Liabilities
Creditors:Amounts falling due within one year 9 11,911 8,533
Net CurrentAssets 258,075 345,107
Total Assets less Current Liabilities 440,354 529,353
Total NetAssets 440,354 §29,353
Funds ofthe Charity
Unrestricted 11 432,092 498,475
Restricted 12 8,262 30,877
440,354 529,353
TotalCharityFunds 440,354 529,353

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

Approved by the Parochial Church Council on 21st March 2022 and signed on its behalf by:

Dr J Fox M Lowcock Vice Chairman Church Warden

Vice Chairman

Parochial Church Council of St James Birkdale

Page 13

Notes to the Financial Statements for the year ended 31st December 2021

1. 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.

1.1 Funds

Restricted funds represent donations or grants received for a specific object or invited by the PCC for 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 danations is recognised when the incoming resource 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.

1.3 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.

Page 14

Notes to the Financial Statements for the year ended 31st December 2021

Parochial Church Council of St James Birkdale

1.4 Fixed Assets

1.4.1 Consecrated land and buiidings 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 fumishings 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 cost. No depreciation is charged against such properties but any expenditure on maintenance or improvement is written off as incurred.

1.4.3 Other fixtures & fittings and office equipment

Equipment used within the church premises is written 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 less any provision for amounts that may prove uncollectible.

Page 15

Parochial Church Council of St James Birkdale

Notes to the Financial Statements for the year ended 31st December 2021

2 INCOME AND ENDOWMENTS
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
£ £ £ £
2a Donations and Legacies
Planned Giving 92,309 - 92,309 94,027
Gift Aid Recoverable 19,304 - 19,304 19,582
Collections (open plate) at all services 3,438 - 3,438 1,379
Gift Aid Small Donation Scheme 992 - 992 456
Gift Day - Donations
Gift Aid Recoverable
Legacies		 20,706
4,048
-		 -
-
-		 20,706
4,048
-		 20,445
3,744
415,119
Donations, Appeals etc 5,451 4,558 10,009 9,205
Gift Aid Recoverable 703 100 802 1,901
146,950 4,658 151,608 265,857
2b Charitable Activities
Magazine 931 - 931 1,029
Rentfrom Church Hall 3,265 - 3,265 2,614
Wedding and Funeral Fees - PCC 2,219 - 2,219 1,431
Little Treasures - - - 85
2c OtherTrading Activities
Miscellaneous Income 658 - 658 45
Sequestration - §96 696 -
Grants:Clergy Housing Grant 4,725 - 4,725 -
Grants:Job Retention Scheme 587 - 587 1,697
Grants:Listed Places ofWorship 17,711 - 17,711 1,284
23,680 696 24,376 3,025
2d_ Investments
Dividends and Interest 90 - 90 801
90 - 90 801
TotalIncomingResources 177,134 5,354 182,488 274,844

Page 16

Parochial Church Council of St James Birkdale

Notes to the Financial Statements for the year ended 31st December 2021

3. EXPENDITURE ON
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
£ £ £ £
3a Charitable expenditure
Overseas Mission
Latin Link (Julie Noble) - 187 187 2,024
Church Mission Society (Nicci Maxwell) 3,000 2,657 5,657 3,127
Relief Agencies
TearFund 2,333 - 2,333 3,000
Home Mission
Childrens Society 2,333 - 2,333 3,000
CPAS 2,333 ~ 2,333 3,000
Southport Schools WorkerTrust 3,000 - 3,000 3,000
Mothers Union - 87 87 427
Women's World Day of Prayer - - - 10
Green Pastures 250 318 568 375
Light for Life 250 318 568 375
Soup Kitchen 250 - 250 375
Compassion Acts/Southport Foodbank 250 1,079 1,329 3,375
StJohn's Crossens 3,000 - 3,000 -
Home Secular: Queenscourt Hospice - - - 125
Sub-total 17,000 4,645 21,645 21,913
Ministry
Diocesan Payments 17,538 - 77,538 79,587
Vicars Expenses 289 - 289 191
Vicarage /Curate’s housing 10,053 - 10,053 4,368
Sequestration - 696 696 -
Visiting Clergy 14 - 14 162
Sub-total 87,894 696 88,590 84,309
Property Costs
Church running expenses
Utilities: Heating, Water and Lighting 4,697 - 4,697 4,181
Insurance 3,581 - 3,581 3,588
Cleaning 1,902 - 1,902 2,486
Church Repairs 90,414 22,628 113,042 20,314
Church Grounds 1,406 - 1,406 1,285
Memorial Hall 6,055 - 6,055 11,168
Sub-total 108,055 22,628 130,683 43,021
Other costs
Upkeep Church Services
Subscriptions		 1,816
68		 -
-		 1,816
68		 4,518
66
Organist 3,260 - 3,260 3,148
Little Treasures - - - 2
Equipment 8,645 ~ 8,645 365
Depreciation
Magazine		 1,966
47		 -
-		 1,966
47		 1,966
56
Miscellaneous 806 - 806 1,905
ParishOfficeincludingSalaryCosts 13,230 - 13,230 13,324
Sub-total 29,839 : 29,839 22,350
3b Governance Costs
Administration:
Cost ofAPCM 100 - 100 100
Independent Examiner's Fee 630 - 630 594
730 - 730 694
TotalResourcesExpended 243,518 27,969 271,487 172,287

Parochial Church Council of St James Birkdale Notes to the Financial Statements for the year ended 31st December 2021

Page 17

2021 2020
4 StaffCosts £ £
Gross salaries 41,621 11,686
Pension Contributions : -
11,621 11,686
During the year, the PCC employed a Parish Secretary and an organist.
5 ‘Fixed assets for use by the PCC
Freshold Land Fixtures & Total
& Buildings Fittings
£ £ £
Tangible Fixed assets
Gross Book Vaiue
At 1st January, 20214
Additions		 174,750
-		 45,860
-		 220,610
-
At 31st December, 2021 174,750 45,860 220,610
Depreciation
At 1st January, 2021 - 36,364 36,364
Charge forthe year - 1,966 1,966
At 31st December, 2021 : 38,330 38,330
Net Book Value
At 31st December, 2021 174,750 7,530 182,280
At31stDecember,2020 174,750 9,496 184,246

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.

8

Analysis of Net Assets by Fund
Unrestricted Restricted 2021 2020
Funds Funds Total Total
£ £ £ £
Fixed Assets 182,280 - 182,280 184,246
Current Assets 261,735 8,249 269,986 353,640
Current Liabilities
Fund Balance		 (11,911)
432,104		 -
8,249		 (11,911)
440,354		 (8,533)
529,353
Debtors 2021 2020
£ £
Income Tax Recoverable 21,619 22,330
Prepayments 6,370 6,266
Other Debtors 2,696 15,674
30,685 44,269
Liabilities: Amounts Falling Due within OneYear 2021 2020
£ £
Accruals 41,911 8,533
11,911 8,533

Debtors Income Tax Recoverable Prepayments Other Debtors

Accruals

9 Liabilities: Amounts Falling Due within One Year

Parochial Church Council of St James Birkdale Notes to the Financial Statements for the year ended 31st December 2021

Page 18

11

12

10 Fund Details 2021 2020
The activities included in each ofthe Funds and the
surplus/(deficit) forthe yearare as follows:		 Surplus/
(Deficit)
£		 Surplus/
(Deficit)
£
General Funds
Fabric
Youth Club		 5,744
(40,000)
-		 (9,755)
-
-
Legacy
Hall		 (32,127)
-		 112,378
-
Little Treasures - (66)
Restricted
AndrewRaby - -
Fabric (22,628) -
CYPW - -
Other Restricted 12
(88,999) 102,557
11 Designated Funds 2021 2020
£ £
The closing balance of Unrestricted Funds
comprised the following:
General Funds 253,377 247,633
Fabric 11,500 51,500
Youth Club 647 647
Legacy 165,813 197,940
Hail Fund 755 755
432,092, 498,475

The Fabric Fund is a fund that holds the sum of £11,500 to support any emergency works on the church. The Youth Club Fund relates to the balance held at the dissolution of the former Youth Club and is retained in case of its reformation. The Legacy Fund comprises legacies left to the church and not yet utilised. The Hall Fund is a fund to support works in the church hall.

2021 2020
Restricted Funds £ £
The closing balance of Restricted Funds
comprised the following:
AndrewRaby 537 537
Fabric - 22,628
CYPW 7,712 7,712
Sequestration - -
Mission 42 -
8,262, 30,877

The Funds given in memory of Andrew Raby will be used in accordance with the wishes of his family. The Fabric Fund was used to support major expenditure on the Church, beginning with the refurbishment of the Spire in 2014, with the balance utilised in 2021 on the North Transept.

The CYPW Fund is to fund the cost of a Childrens, Young Persons and Families Worker. The Sequestration Fund is the income and expenditure in respect of the vacancy of the benefice. The Mission Fund comprises funds specifically given to support local, national and international mission.

Page 19

Parochial Church Council of St James Birkdale

Notes to the Financial Statements for the year ended 31st December 2021

ist Jan 2021 Incoming Resources Transfers Transfers 31st Dec 2021
The Movement on thesefunds is as follows:- Resources Expended between funds
£ £ £ £
Unrestricted
General Funds 247,633 177,090 (171,346) - 253,377
Fabric Fund 51,500 - (40,000) - 11,500
Youth Club 647 - - - 647
Legacy 197,940 45 (32,172) - 165,813
Hall 755 - - - 755
498,474 177,134 (243,518) ~ 432,092
Restricted Funds
Andrew Raby 537 - - - 537
Fabric Fund 22,628 - (22,628) ~ -
CYPW Fund 7,712 - - - 7,712
Sequestration - 696 (696) - -
Mission Fund -
30,878		 4,658
5,354		 (4,645)
(27,969)		 -
-		 12
8,262
TotalFunds §29,353 182,488 (271,487) - 440,354