## St James Birkdale ## “A place to belong” **----- Start of picture text -----**
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Annual Report of the PCC and Financial Statements For the Year Ended 31° December 2022 Charity Registration No - 1127793 os! 7 Toe f “tah _ a place to belong ML i “ee ; St James Birkdale. a» l Be ; 3 # St James Birkdale “A place to belong” ## Contents **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Page| |Report|of the Trustees|2| |Independent|Examiner’s|Report|11| |Statement|of|Financial|Activities|12| |Balance|Sheet|13| |Notes to|the|Financial|Statements|14| **----- End of picture text -----**
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## 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: Fell Grills, 40 Hoghton St, Southport PR9 OPQ For the period from 1 January 2022 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|Vacant|from|June 2021| |Curate|Rev|Ben|Dyer| |Reader|Miss|Dorothy|Bridson|until|May|2022| |Churchwardens|Mr|Brian|P|Jackson|until|May|2022| |Mrs Jane|Ludlow|from|May|2022| |Mr|Michael|Lowcock| |Deanery Synod representatives:| |Mr|Colin|Fletcher| |Mr|Brian|P|Jackson| |Mr|Michael|Lowcock| |Mrs|Carol|Williams| |Elected members:|Mr George|Ampat| |Mrs|Sue|Barnes| |Mr|Howard|Bennett| |Mrs|Liz|Downham| |Dr|Peter|Downham| |Dr|Jenny|Fox|until|May|2022| |Dr|Jonathan|Fox|from|May|2022|Vice|Chair| |Mrs|Dianne|Harrison| |Mr|Michael|Harrison| |Mr|Brian|R Jackson|until|May|2022| |Mr|Paul|Lacey|Treasurer| |Mrs|Judith|Lawrence|from|May|2022|PCC|Secretary| |Mr|Chris|Nelson| |Mr|David|Roberts|from|May|2022| |Mrs|Sandra|Unsworth|until|May 2022| |Co-opted|member|Mr Allan|Salisbury|from|May 2022| |Mrs|Judith|Lawrence|Apr|2022 — May|2022| **----- End of picture text -----**
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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. Covid regulations restricting public freedoms came to an end in February. ## 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 6 times with an average attendance of 81% and a short meeting immediately following the APCM on Sunday, 8th May, at which there was the required quorum. Additionally, the PCC was convened for several meetings required as part of the vacancy process one of which, held jointly with St Peter’s, was also attended by trustees of both churches, and chaired by the Archdeacon. 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, whilst restrictions continued, the Standing Committee continued to meet weekly until August when meetings returned to a bi- monthly timetable. Its members are the 2 Churchwardens, 3 Deputy Wardens (currently Jonathan Fox, Sandra Unsworth and Chris Nelson), the Treasurer and the Curate. 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. Page 3 ; / 4 **----- Start of picture text -----**
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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. Roger Cox who held the role of health and safety officer stood down at the end of the year and we wish to record our grateful thanks for his hard work and diligence over many years. ## 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”. As and when required 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. Face to face parish DBS checks for new PCC members resumed after Covid restrictions were eased. As part of an Archdeacon’s Parish Review on safeguarding the Memorial Hall Standard Conditions of Hire were amended and issued to hall users. ## 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, and then in 2022. ## 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. We continue to hold that St James’ church should be ‘A place to belong’; for all ages, just as you are, and seeking to be: - warmer through fellowship - e deeper through discipleship stronger through worship - e broader through ministry Page 4 ‘ **----- Start of picture text -----**
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- e larger through evangelism e God gets the glory for it all. Over several meetings, the PCC worked on, and subsequently approved, the adoption of a new vision for us a church to develop and put into practice. ## The vision is to: - Grow Younger - We want to see younger people in Birkdale discover Jesus and find a home in St James’ - Join Together - We want to join with St Peter’s and St John’s to serve Birkdale together - Challenge Poverty - We want to love our community by partnering with local people, groups, businesses, and organisations to help every person in Birkdale flourish and enjoy life in all its fullness The vision was introduced to the congregation through a series of sermons and small groups have been formed to find ways of taking forward the three strands of the vision. Church members will be encouraged to do all they can to turn our vision into a reality. When planning its activities for the year, the PCC considered the Charity Commission’s guidance on public benefit and the specific guidance to charities concerned with the advancement of religion. Our objectives in 2022 were to continue to provide the following public benefits: To love the Lord our God and be open to Him through - e Regular public worship to all * Throughout the year, weekly Sunday services have been available via the website, by direct email and live streaming - e The provision of a sacred place for personal prayer and contemplation To Jove our neighbours and be open to them through - e Pastoral work, which has included visiting the housebound, sick and bereaved e Teaching of Christianity through sermons in Church and online e Supporting other charities locally, nationwide and overseas During 2022 we: - ° continued to engage with ways of working more closely with St Peter’s and St John’s Birkdale, including a regular prayer meeting with these and other local churches. - e provided significant financial support to 4 national and international charities, helping them reach out to disadvantaged individuals and communities, and to 4 local charities. - . provided significant financial support to the Southport & Area Schools Worker Trust to enable them to continue delivering assemblies, lessons, presentations and extracurricular clubs and activities. - ° the mission and social group proactively explore opportunities for growth within the community. - . In partnership with local charity Compassion Acts started a weekly family space session still in its infancy and attended by a small number of families Page 5 . a place to belong St James Birkdale l **----- Start of picture text -----**
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## ACHIEVEMENT AND PERFORMANCE ## Electoral Roll: There are 165 names on the Electoral Roll (2021 - 161). We were sad to lose several long-standing members of the church who passed away during the year. ## Worship: Since the retirement of Revd lan Mainey, our incumbent, in June 2021 Revd Ben Dyer as curate has continued to work with us. We are very grateful to him for his faithful commitment, enthusiasm, and fresh ideas, and for the opportunity to get to know him and his family. Throughout the interregnum period we are very grateful for the continuing support of retired clergy, including Revd Keith Leiper, a long-standing member of our congregation and, more recently, Revd Paul Brody. In addition, we give thanks to a number of visiting clergy who continued to assist us for part of the year. We are supported by a small group of Readers Emeriti, Geoff Topping, David Roberts, Joyce Roberts and Dorothy Bridson, a retired reader. We are also fortunate to have, within our church membership, several people who are willing and able to speak at services when invited to do so. We are particularly grateful to George Ampat, Peter Lawrence, Revd Angela Robinson, Allan Salisbury, and Joyce Salisbury for being on the preaching team. Our thanks go Jane Newby (GRSM, ARCO) who continues as our organist and to all who have given of their musical talents during the year. Average adult attendance at our Sunday services in 2022 was circa 82 (2021 80), with the online streaming service attracting a further average of 7. Through our website we have continued to 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 2022 there were 6 children baptised. Bereavement care is a vital part of our ministry and this year there were 8 funerals held in church. Appreciated by our own members and the local community, we were very grateful that it was possible to hold the All Saints/Bereavement service which was hosted by St Peters. Page 6 ‘ a place to belong St James Birkdale l **----- Start of picture text -----**
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## Fellowship Six home groups, totalling some 60 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 at St James’ or St Peter’s. in addition, other events have included the following: - e monthly breakfast following the 8.30am service of Holy Communion e monthly Sunday afternoon tea for those living alone, lunches out for men and ladies e Alunchto celebrate the Queen’s Platinum Jubilee e Aharvest supper e Mince pies and mulled wine after the carols by candlelight service e Agames evening on the first Thursday each month e The parish weekend, planned for March 2020 but postponed due to Covid 19 outbreak, is being rearranged for May 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 local nursing home residents and the housebound, which was sadly curtailed during Covid restrictions, gradually resumed in 2022. Pastoral oversight and visiting of church members continued an informal basis through the network of friendship and home group membership. ## Families’ and Children’s work Although we do not have many children and families connecting with us on a regular basis, we are always very happy to welcome them for baptisms and other special services. We are grateful to B Dyer for providing Sunday school resources and teaching each week for her pupils and any visiting children. We hope that the Growing Younger element of the vision will result in more children and families wanting to get to know us. Once again, the Harvest service was particularly well received when a representative from Compassion Acts visited us. Some of our linked uniformed organizations attended and gave much needed help to move the harvest gifts into the Compassion Acts van. We hope to work with our uniformed organizations throughout the year and with our friends at Southport Area Schools Worker Trust (SASWT) to build links with the local schools. Page 7 ‘ **----- Start of picture text -----**
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## 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 2022 indicate a result in excess of this (10.2%). This is overseen by a Mission Support group which remained focused in 2022 on 5 main charities The Childrens Society (until November), Latin Link, 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. We were delighted to welcome Nicci in March when she was on home leave, and she joined us for Sunday lunch after the morning service. Our connection with Latin Link is through the daughter of one of our church members. Julie Noble works in Oruro, Bolivia, which includes working with children and families at the Angel Tree Centre. In March, we had a retiring collection through Samaritan’s Purse for those affected by the war in the Ukraine. In November we once again 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. Through payment of its Parish Share, this parish also contributes 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 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. The main elements of these have been carried out under a phased programme of work. 2023 will see the need for our next quinquennial inspection. During 2022 our architect has been working up a scheme to renew parts of the choir vestry roof, areas of the adjacent south transept roof and chancel roof, together with renewal of lead valleys and work to the high-level windows on the south aspect of the church to make them watertight. The full scope of the works and estimated costs far exceeded our expectations and available budget. It is hoped that a revised and reduced scheme will be presented in 2023. Other minor fabric works undertaken during 2022 included the making safe of two sandstone gateposts towards the front of the church driveway and making good of minor defects to the lead valleys, flashing and roof slates in the vicinity of the organ chamber to help eradicate damp. Repairs to the main church roof following storm damage in January and February. These latter works were covered by insurance. Page 8 . ie . ee oN “ y ai ' cra .. a; 3 a place to belong St James Birkdale l **----- Start of picture text -----**
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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 2022 show net income in the year of £11.4k compared with net expenditure of £89.0k in 2021, when major works took place on the North Transept Cash balances were £263k at year end compared with £239k at the end of 2021. The church derives most of its income from giving by parish members, to whom it is grateful. The total unrestricted giving and donations in 2022, including Gift Aid recovered, was £125k. The giving in 2021 was £126k, excluding the Gift Day held in that year. The church was grateful to receive 2 legacies totalling £24.8k from loyal members of the congregation who had passed away. We continue to support Christian charities and relief agencies, both home and abroad (£17.2k) 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 £2,436 for the Diocese of Liverpool (sequestration fees}, and payments to those acting as organists at weddings and funerals of £675. ## 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 £65k. ## 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 Throughout most of the year, with representatives of St Peter’s and St John’s Birkdale, and our respective PCCs, we have met and worked towards the preparation of our parish profiles and the documents to support the advert for the two incumbents which are being sought. In November the vacancies were advertised both locally and nationally although no applications were received. Whilst disappointed, we have endeavoured to trust that God will guide the right people to us in his time. We have worked with the Archdeacon and the other churches to make changes to the profiles in readiness to readvertise the posts. We, at St James, continue to believe that there is a strong sense of God’s calling across the North Meols Deanery for change and in Birkdale the journey to achieve this carries on. Page 9 - **----- Start of picture text -----**
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It is our wish that every member of the three churches in Birkdale will be challenged to work collaboratively towards a vision for the future that will be sustainable and facilitate future growth. 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 20" MARCH 2023 AND SIGNED ON ITS BEHALF BY: Mrs Janea Mr Michael Lowcock Church Warden . Church Warden Page 10 & a place to belong aN St James Birkdale » l r * **----- Start of picture text -----**
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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 2022, as set out on pages 12 to 20 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: ® examine the accounts under section 145 of the Charities Act, e to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and - e tostate whether particular matters have come to my attention. ## 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 anda 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 - In connection with my examination, no material matters have come to my attention: e which gives me reasonable cause to believe that in any material aspect: the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act, and - to prepare accounts which accord with the accounting records and comply with the - accounting requirements of the 2011 Act - have not been met, nor - e to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts can be reached. - OJ Grills EsqNpFC Date: 28| L|2023 JA Fell & Co 40 Houghton Street Southport PRI OPQ Page 11 Page 12 ## PAROCHIAL CHURCH COUNCIL OF ST.JAMES CHURCH, BIRKDALE STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31st December, 2022 **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Funds|Total|Funds| |Funds|Funds|2022|2021| |Note|£|£|£|£| |Incoming|and|Endowments|from:| |Donations|and|Legacies|2(a)|149,265|5,073|154,338|151,608| |Charitable Activities|2(b)|11,326|-|11,326|6,414| |Trading|Activities|2(c)|6,575|2,437|9,012|24,376| |Investments|2(d)|2,765|-|2,765|90| |Total|Income|and|Endowments|169.931|7,510|177,440|182,488| |Expenditure|on:| |Charitable Activities|3(a)|158,494|7,510|166,004|271,487| |Total|Resources|Expended|158,494|7,510|166,004|271,487| |Net income/(expenditure)|11,437|-|11,437|(88,999)| |Transfers|between|funds|-|-|=|-| |Net movement|in funds|41,437|-|11,437|(88,999)| |Total|funds|brought forward|at| |1st January,|2022|432,092|8,262|440,354|529,353| |Total|funds|carried|forward|at| |31st December, 2022|443,529|8,262|451,791|440,354| |The|notes|on|pages|14|to|20|form|part|of these|accounts.| **----- End of picture text -----**
Page 13 ## PAROCHIAL CHURCH COUNCIL OF ST.JAMES CHURCH, BIRKDALE BALANCE SHEET As at 31st December 2022 **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |2022|2021| |Note|£|£| |Fixed|Assets| |Tangible|Assets|5(a)}|180,314|182,280| |180,314|182,280| |Current|Assets| |Debtors|8|21,582|30,685| |Cash|at Bank|and|in|Hand|263,895|239,300| |285,477|269,986| |Liabilities| |Creditors:Amounts|falling|due|within|one|year|9|14,000|11,911| |Net|Current Assets|271,477|258,075| |Total|Assets|less|Current|Liabilities|451,791|440,354| |Total|Net Assets|451,791|440,354| |Funds|of the|Charity| |Unrestricted|11|443,529|432,092| |Restricted|12|8,262|8,262| |Total|Charity Funds|451,791|440,354| **----- End of picture text -----**
The notes on pages 14 to 20 form part of these accounts. Approved by the Parochiat Church Council on 20 March 2023 and signed on its behalf by: learnalyMrs Jane Ludlow Mr Michael Lowcock Church Warden = Church Warden Page 14 ## Parochial Church Council of St James Birkdale ## Notes to the Financial Statements for the year ended 31st December 2022 ## 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 ail 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 donations 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. Ail 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. Parochial Church Council of St James Birkdale Page 15 Notes to the Financial Statements for the year ended 31st December 2022 ## 1.4 Fixed Assets ## 4.4.1 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 inatienable 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. ## 4.4.3 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 16 ## Parochial Church Council of St James Birkdale ## Notes to the Financial Statements for the year ended 31st December 2022 |2|INCOME AND ENDOWMENTS||||| |---|---|---|---|---|---| |||Unrestricted
Funds|Restricted
Funds|Total Funds
2022|Total Funds
2021| |||£|£|£|£| |2a|Donations and Legacies||||| ||Planned Giving
Gift Aid Recoverable|93,227
19,574|-
-|93,227
19,574|92,309
19,304| ||Collections (open plate) atall services
GiftAid Small Donation Scheme
GiftDay - Donations
GiftAid Recoverable|4,647
4,227
-
-|-
-
-
-|4,647
1,227
-
-|3,438
992
20,706
4,048| ||Legacies
Donations, Appeals etc
GiftAid Recoverable|24,763
4,944
883|-
4,555
518|24,763
9,499
1,400|-
10,009
802| |||149,265|5,073|154,338|151,608| |2b|Charitable Activities||||| ||Magazine
Rentfrom Church Hall
Wedding and Funeral Fees -PCC|241
8,872
2,212|-
-
-|241
8,872
2,212|931
3,265
2,219| |||11,326|:|11,326|6,414| |2c|OtherTrading Activities
Miscellaneous Income|1,575|-|1,575|658| ||Sequestration
Grants:Clergy Housing Grant
Grants:Church ofEngland Winter Fuel
Grants:Job Retention|-
4,500
500
-|2,437
-
-
-|2,437
4,500
500
-|696
4,725
-
587| ||Grants:Listed Places ofWorship|-
6,575|-
2,437|-
9,012|17,711
24,376| |2d|Investments||||| ||Dividends and Interest|2,765
2,765|-
-|2,765
2,765|90
90| ||TotalincomingResources|169,931|7,510|177,440|182,488| Page 17 ## Parochial Church Council of St James Birkdale Notes to the Financial Statements for the year ended 31st December 2022 |3.|EXPENDITURE ON||||| |---|---|---|---|---|---| |||Unrestricted
Funds|Restricted
Funds|Total Funds
2022|Total Funds
2021| |||£|£|£|£| |3 a|Charitable expenditure||||| ||Overseas Mission||||| ||Latin Link (Julie Noble)|833|293|1,126|187| ||Church Mission Society (Nicci Maxwell)|3,130|303|3,433|5,657| ||ReliefAgencies
TearFund|1,667|-|1,667|2,333| ||Samaritan’s Purse|20|PA|2,791|-| ||Home Mission||||| ||Childrens Society
CPAS|-
1,667|-
-|-
1,667|2,333
2,333| ||SouthportSchoolsWorkerTrust|3,000|-|3,000|3,000| ||Mothers Union|-|293|293|87| ||Green Pastures|458|-|458|568| ||Lightfor Life
Soup Kitchen|458
458|-
311|458
769|568
250| ||Compassion Acts/Sorthport Foodbank
StJohn's Crossens|458
=|1,103
-|1,561
-|1,329
3,000| ||Sub-total|42,150|5,073|17,223|21,645| ||Ministry
Diocesan Payments
ClergyExpenses
Vicarage/Curate’s housing
Sequestration
Visiting Clergy
Sub-total|77,989
875
12,917
-
68
91,848|-
-
-
2,437
-
2,437|77,989
875
12,917
2,437
68
94,285|77,538
289
10,053
696
14
88,590| ||Property Costs||||| ||Church running expenses
Utilities: Heating, Waterand Lighting
Insurance
Cleaning
Church Repairs
Church Grounds|8,014
3,739
2,139
9,089
2,731|-
-
-
-
-|8,014
3,739
2,139
9,089
2,731|4,697
3,581
1,902
113,042
1,406| ||Memorial Hall
Sub-total|8,091
33,803|-
-|8,091
33,803|6,055
130,683| ||Other costs||||| ||Upkeep Church Services
Subscriptions
Organist
Equipment
Depreciation
Magazine
Miscellaneous|1,949
-
3,357
288
1,966
58
2,458|-
-
-
-
-
-
-|1,949
-
3,357
288
1,966
58
2,458|1,816
68
3,260
8,645
1,966
47
806| ||Parish Office including Salary Costs
Sub-total|9,827
19,902|-
-|9,827
19,902|13,230
29,839| |3b|Governance Costs||||| ||Administration:||||| ||CostofAPCM|110|-|110|100| ||Independent Examiner's Fee|680
790|-
-|680
7390|630
730| ||TotalResourcesExpended|158.494|7,510|166,004|271,487| Parochial Church Council of St James Birkdale Page 18 Notes to the Financial Statements for the year ended 31st December 2022 **----- Start of picture text -----**
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2022|2021| |4|Staff Costs|£|E| |Gross|salaries|10,177|11,621| |Pension/National|Insurance|Contributions|&|*| |10,177|11,621| |During|the|year,|the|PCC|employed|a|Parish|Secretary|and|an|organist.| |5|Fixed assets for use by the PCC|Freehold|Land|Fixtures &|Total| |&|Buildings|Fittings| |i:|£|£| |Tangible|Fixed|assets| |Gross|Book|Value| |At|1st January,|2022|174,750|45,860|220,610| |Additions|-|=|:| |Disposals|-|-|-| |At|31st|December,|2022|174,750|45,860|220,610| |Depreciation| |At|1st January,|2022|-|38,330|38,330| |Charge|for the|year|-|1,966|1,966| |Depreciation|on|disposals|-|=|:| |At 31st December,|2022|-|40,296|40,296| |Net|Book|Value| |At 31st December,|2022|174,750|5,564|180,314| |At 31st December,|2021|174,750|7,530|182,280| **----- End of picture text -----**
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. **----- Start of picture text -----**
7 Analysis of Net Assets by Fund Unrestricted Restricted 2022 2021
Funds Funds Total Total
735 £ £ £
Fixed Assets 180,314 - 180,314 182,280
Current Assets 277,216 8,262 285,477 269,986
Current Liabilities (14,000) - (14,000) (11,911)
Fund Balance 443,529 8,262 451,791 440,354
8 Debtors 2022 2021
£ £
Income Tax recoverable 14,324 21,619
Prepayments 6,170 6,370
Other debtors 1,088 2,696
21,582 30,685
9 Liabilities: Amounts Falling Due within One Year 2022 2021
£ re
Accruals 14,000 11,911
14,000 11,911
**----- End of picture text -----**
## Parochial Church Council of St James Birkdale ## Page 19 ## Notes to the Financial Statements for the year ended 31st December 2022 |10|Fund Details|2022
Surplus/|2021
Surplus/| |---|---|---|---| ||The activities included in each ofthe Funds and the|(Deficit)|(Deficit)| ||surplus/(deficit) fortheyearare as follows:|£|£| ||General Funds|(5,421)|5,744| ||Fabric|-|(40,000)| ||Youth Club
Legacy|=
16,859|.
(32,127)| ||Hall|=|=| ||Restricted||| ||AndrewRaby
Fabric|-
-|-
(22,628)| ||CYPW|-|-| ||Other Restricted|-|12| |||11,438|(88,999)| |11|Designated Funds|2022
£|2021
Lz| ||The closing balance of Unrestricted Funds||| ||comprised the following:
General Funds|247 957|253,377| ||Fabric
Youth Club|41,500
647|11,500
647| ||Legacy
Hall Fund|182,672
755|165,813
755| |||443,530|432,092| ||The Fabric Fund is a fund thatholds the sum of£11,500 to supportany emergencyworks on the church.||| ||TheYouth Club Fund relates to the balance held atthe dissolution oftheformerYouth Club and is retained|in case of its|| ||reformation.||| ||TheLegacy Fund comprises legacies left to the church and not yet utilised.||| ||The Hall Fund is a fund to support works in the church hall.||| |||2022|2021| |12|Restricted Funds|£|£| ||The closing balance of Restricted Funds||| ||comprised the following:||| ||AndrewRaby
CYPW|537
Tth2|537
W712| ||Mission|12|12| |||8,262|8,262| The Funds given in memory of Andrew Raby will be used in accordance with the wishes of his family. The CYPW Fund is to fund the cost of a Childrens, Young Persons and Families Worker. The Mission Fund comprises funds specifically given to support local, national and international mission. Page 20 ## Parochial Church Council of St James Birkdale ## Notes to the Financial Statements for the year ended 31st December 2022 ||1st Jan 2022|Incoming|Resources|Transfers|Transfers|31st Dec2022| |---|---|---|---|---|---|---| |The Movementon these funds is as follows:-||Resources|Expended|between|funds|| ||£|£||£||£| |Unrestricted||||||| |General Funds
Fabric Fund|253,377
11,500|143,541
-|(148,962)||-
-|247,956
11,500| |YouthClub|647|-|-||-|647| |Legacy
Hall|165,813
755|26,391
-|(9,532)
-||-
-|182,672
755| ||432,092|169,931|(158,494)||-|443,529| |Restricted Funds||||||| |Andrew Raby
CYPW Fund|537
7 tA2|.
-|-
-||>
-|537
7,712| |Mission Fund|12|5,073|(5,073)||-|12| |Sequestrian|-|2,437|(2,437)||-|-| ||8,262|7,510|(7,510)||-|8,262| |TotalFunds|440,354|177,441|(166,004)||-|451,791|