| Introduction. | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Aim and purposes ofthe Parochial |
Church | Council (PCC). | |||||||
| Achievements and performance |
|||||||||
| Chairman's Report |
|||||||||
| Key Team Summaries. | |||||||||
| Church Centre Report. | .10 | ||||||||
| Structure, governance and management |
.. | ||||||||
| Policies. . | |||||||||
| Constitution of Parochial Church |
Council | with | effect | from | the APCM held on 10April 2022 .....11 | ||||
| Administrative Information .. |
.12 | ||||||||
| Safeguarding Report. |
....12 | ||||||||
| Financial Review. ... . |
....13 | ||||||||
| Statement of Parochial Church Councils' |
Responsibilities | .. | .13 | ||||||
| Statement of Financial Activities. |
.... | ....14 | |||||||
| Balance sheet | ....15 | ||||||||
| Note 1:Basis of Preparation. | ....16 | ||||||||
| Note 2:Accounting Policies. . |
....16 | ||||||||
| Note 3:Analysis of income —General |
Fund | . | |||||||
| Note 4:Analysis ofexpenditure. |
....20 | ||||||||
| Note 5:Details of certain items of expenditure | ....21 | ||||||||
| Note 6:Paid employees. | ....22 | ||||||||
| Note 7:Defined contribution pension |
scheme | .. | ....22 | ||||||
| Note 8:Tangible Fixed Assets. . | ....22 | ||||||||
| Note 9:Debtors and Prepayments | ....24 | ||||||||
| Note 10:Cash and Bank and ln Hand. | ....24 | ||||||||
| Note 11:Creditors and Accruals | ....25 | ||||||||
| Note 12: Movements on Restricted |
and | Designated | Funds | ....26 | |||||
| Note 13:Connected Party Transactions. |
....27 | ||||||||
| Note 14:Events after the end of | the | reporting | period | . | ....28 | ||||
| Independent Examiner's Report to |
the | members/trustees | of | St Cuthbert's | Church, Preston. .......29 |
| the current organisa tive. |
tions we now sup |
port &the people from St.C |
port &the people from St.C |
uthbert's | who act as |
|---|---|---|---|---|---|
| Partner | Rep | Partner | Rep | ||
| Life Now | Carol Wilson | CMS tpartners | A. & L.) | Ann Thompson | |
| Mercy Ministries | Bev Calder | Isaiah Trust | Hilary | Elkins | |
| Elam Ministries | lan Gosling | Mission India | Shanthi | Rasaratnam |
| years ended 31December | years ended 31December | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total | Total | |||||
| funds | funds | funds | 2022 | 2021 | |||||
| E | 6 | E | 6 | ||||||
| INCOME | |||||||||
| Voluntary receipts Planned giving |
85,570 | 15,245 | 100,815 | 111,401 | |||||
| Collections at | services | 6,093 | 503 | 6,596 | 2,747 | ||||
| All other giving / | voluntary | receipts | 4,887 | 8,939 | 13,826 | 14,356 | |||
| Legacies | 0 | 0 | 0 | ||||||
| Grants | 2,437 | 7,669 | 10,106 | 4,280 | |||||
| Gifi aid recovered | 17,608 | 3,171 | 20,779 | 21,967 | |||||
| 116,595 | 0 | 35,527 | 152,122 | 154,750 | |||||
| Activities for generatingfunds | 844 | 381 | 1,225 | 1,339 | |||||
| Investment income |
82 | 82 | 31 | ||||||
| Church activities | 5,065 | 5,065 | 3,588 | ||||||
| Centre insurance claim |
0 | 0 | 5,431 | ||||||
| Hire ofrooms and related income | 44,870 | 44,870 | 15,762 | ||||||
| HMRC furlough income staff |
0 | 0 | 1,417 | ||||||
| Total receipts | 167,456 | 0 | 35,908 | 203,364 | 182,318 | ||||
| EXPENDITURE | |||||||||
| Church activities | |||||||||
| Diocesan parish contribution | 78,321 | 78,321 | 78,793 | ||||||
| Clergy and | cost | 32,428 | 10,667 | 43,095 | 29,285 | ||||
| Church Centre | expenses | 32,093 | 32,093 | 37,421 | |||||
| Douglas Hall expenses |
12,500 | 12,500 | 5,057 | ||||||
| Vicar's house | 3,605 | 3,605 | 3,540 | ||||||
| Curate's house | 961 | 961 | 2,461 | ||||||
| Oflice and governance costs | 5,245 | 5,245 | 5,099 | ||||||
| Music, Sound, | Light Sr Projection | 1,874 | 1,874 | 1,415 | |||||
| Mission giving | and donations | 11,608 | 11,608 | 12,610 | |||||
| Resources and | activities | 7,892 | 14,225 | 22,117 | 12,345 | ||||
| Fixed asset depreciation | 4,303 | 4,303 | 4,281 | ||||||
| Cost ofgenerating funds |
170 | 170 | 0 | ||||||
| Total expenditure | 186,697 | 4,303 | 24,892 | 215,892 | 192,306 | ||||
| Excess/(deficit) ofincome v expenditure | forthe year | (19,241) | (4,303) | 11,016 | (12,528) | (9,988) | |||
| Transfers between funds |
14,363 | (14,363) | 0 | 0 | |||||
| Fund balances asat 1January 2022 | 23,701 | 1,186,863 | 27,278 | 61,237,842 | 1,247,830 | ||||
| Fund balances at31December 2022 | Elg,S23 | 61,182,560 | 623,930 | 61,225,313 | E1,237,842 | ||||
| General fund | 18,823 | 18,823 | 23,701 | ||||||
| Fixed assets (designated) | 1,182,560 | 1,182,560 | 1,186,863 | ||||||
| Akere support | 0 | 0 | 2,325 | ||||||
| Asian Congregation | 616 | 616 | 414 | ||||||
| Baby Basics | 0 | 0 | 18 | ||||||
| Cafd and community | hub | 3,804 | 3,804 | ||||||
| Call to prayer and give | 0 | 0 | 433 | ||||||
| Child and youth | 14,451 | 14,451 | 20,359 | ||||||
| Growing leaders | 1,744 | 1,744 | 0 | ||||||
| Michael Hutchinson | leaving gift | 440 | 440 | 440 | |||||
| New Wine Lancashire | 537 | 537 | 537 | ||||||
| Talk English Activities | 2,338 | 2,338 | 2,752 | ||||||
| Total funds | 618,823 | E1,182,560 | 623,930 | 61,225,313 | E1,237,842 |
| Asat31December | Asat31December | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| f | E | |||
| Fixed assets | ||||
| Land and Buildings | 1,174,400 | 1,174,400 | ||
| Fixtures, Fittings and | Equipment | 8,160 | 12,463 | |
| 1,182,560 | 1,186,863 | |||
| Current Assets | ||||
| Debtors and prepayments | 14,442 | 13,181 | ||
| Total cash in hand | and at bank | 38,703 | 46,269 | |
| 53,145 | 59,450 | |||
| Creditors falling due | in &1year | (10,392) | (8,471) | |
| Net current assets | 42,753 | 50,979 | ||
| Total assets less current liabilities | 61,225,313 | E1,237,842 | ||
| Funds | ||||
| General fund | 18,823 | 23,701 | ||
| Fixed assets | 1,182,560 | 1,186,863 | ||
| Total designated funds |
1,182,560 | 1,186,863 | ||
| Akeresupport | 0 | 2,325 | ||
| Asian Congregation | 616 | 414 | ||
| Baby Basics | 0 | 18 | ||
| Cafe/Community | Hub | 3,804 | 0 | |
| Call to prayer and give | 0 | 433 | ||
| Child and youth | 14,451 | 20,359 | ||
| Growing leaders | 1,744 | 0 | ||
| Michael Hutchinson | leaving gift | 440 | 440 | |
| New Wine Lancashire | 537 | 537 | ||
| Talk English Activities | 2,338 | 2,752 | ||
| Total restricted funds | 23,930 | 27,278 | ||
| Total funds | E1,225,313 | 61,237,842 |
| Analysis ofcertain items | ofincome shown in the SOF |
A (continued): | |
|---|---|---|---|
| 2022 | 2021 | ||
| f | f | ||
| Donation station income | 1,626 | 430 | |
| GASDS cash and envelopes | 4,457 | 1,697 | |
| Services donations | 10 | 269 | |
| Total services giving | 6,093 | 2,396 | |
| 2022 | 2021 | ||
| E | f | ||
| Bookstall | 106 | 0 | |
| Fund raising events | 738 | 1,339 | |
| Activities for generating | funds | 844 | 1,339 |
| 2022 | 2021 | ||
| E | f | ||
| Eventsincome | 105 | 60 | |
| Toddler Group Income | 1,216 | 84 | |
| Diocesan Fees | 1,956 | 1,905 | |
| Musician Fees |
80 | 210 | |
| PCC Fees | 1,358 | 1,019 | |
| Retired Clergy Fees | 0 | 0 | |
| Verger Fees | 350 | 310 | |
| Church activities | 5,065 | 3,588 | |
| 2022 | 2021 | ||
| E | E | ||
| Church Centre Hire | 34,452 | 8,507 | |
| Douglas Hall Hire | 9,707 | 7,049 | |
| Incidental Sales |
711 | 206 | |
| Hire ofrooms and related income | 44,870 | 15,762 |
| 2022 | 2021 | ||
|---|---|---|---|
| E | E | ||
| Cleaning | 1,547 | 383 | |
| Utilities -gas, | electricity and water | 19,716 | 8,964 |
| Insurance | 1,398 | 1,347 | |
| Major Repairs | 4,148 | 19,899 | |
| Misc Running | Expenses | 2,414 | 761 |
| Repairs &Maintenance | 2,870 | 6,067 | |
| Church Centre | Expenses | 32,093 | 37,421 |
| 2022 | 2021 | ||
|---|---|---|---|
| f | E | ||
| Cleaning | 0 | 97 | |
| Utilities-gas, | electricity and water | 6,328 | 3,161 |
| Insurance | 1,398 | 1,361 | |
| Major Repairs | 4,669 | 0 | |
| Repairs &Maintenance | 105 | 438 | |
| Douglas Hall Expenses |
12,500 | 5,057 |
| costs were incurred on fire doors and a hot wa |
ter boiler. | |
|---|---|---|
| 2022 | 2021 | |
| E | E | |
| Council Tax | 3,095 | 2,977 |
| Water Rates | 510 | 563 |
| Vicar's house | 3,605 | 3,540 |
| 2022 | 2021 | |
| f | f | |
| Council Tax | 646 | 1,833 |
| Water Rates | 315 | 628 |
| Curate's house | 961 | 2,461 |
| Analysis ofcertain e | x | pense | s shown in the SOFA (continued |
): | |
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| f | f | ||||
| Phone gr Internet | 675 | 687 | |||
| Printing, Stationery, |
Postage tk Software | 2,866 | 2,002 | ||
| Bank 8 Other Commission | Charges | 594 | 516 | ||
| Accounting software |
300 | 300 | |||
| Miscellaneous governance |
costs | 110 | 108 | ||
| Professional Fees |
0 | 820 | |||
| Independent examiner |
700 | 666 | |||
| Office and governance | costs | 5,245 | 5,099 | ||
| 2022 | 2021 | ||||
| E | f | ||||
| Music, Sound, Light | & Projection | 1,874 | 1,415 | ||
| 2022 | 2021 | ||||
| f | E | ||||
| Church Mission Society |
1,903 | 2,070 | |||
| Elam | 1,903 | 0 | |||
| Life Now | 1,903 | 2,070 | |||
| Mercy UK | 1,903 | 2,070 | |||
| Mission India | 1,903 | 2,070 | |||
| OM Belgium | 0 | 2,070 | |||
| The Isaiah Trust | 1,903 | 2,070 | |||
| Churches Together | in | Fulwood | 190 | 190 | |
| Mission giving and donations | 11,608 | 12,610 | |||
| 2022 | 2021 | ||||
| f | E | ||||
| Events Expenditure | 1,014 | 409 | |||
| Toddlers Resources | 314 | 127 | |||
| Hospitality | 3,014 | 524 | |||
| Other Resources | 1,438 | 1,430 | |||
| Pastoral Resources | 669 | 444 | |||
| Services Resources | 1272 | 1713 | |||
| Evangelism Expenses |
171 | 554 | |||
| Resources and activities | 7,892 | 5,201 |
| 2022 | 2021 |
|---|---|
| f | f |
| 700 | 666 |
| te 6:Paid employees .1Paid employees |
||||
|---|---|---|---|---|
| 2022 | 2021 | |||
| E | E | |||
| Salaries and wages | 40,156 | 24,153 | ||
| Social security costs —Nil as covered Pension costs (defined contribution |
by employment scheme) |
allowance | 588 | 231 |
| Other employee benefits —Nil |
||||
| Total staff costs | 640,744 | 624,384 |
| .2Avera | ge head count in the year | ||
|---|---|---|---|
| 2022 | 2021 | ||
| Number | Number | ||
| Number | ofemployees | 4 | 4 |
| 8.3Cost or | valuat | ion | ||||
|---|---|---|---|---|---|---|
| Freehold | Fixtures, | |||||
| Land | & | Fittings & | ||||
| Buildings | Equipment | Total | ||||
| f | f | f | ||||
| At the beginning | ofthe year | 1,174,400 | 56,125 | 1,230,525 | ||
| Additions | 0 | 0 | 0 | |||
| Disposafs | 0 | 0 | 0 | |||
| At the end | ofthe | year | 1,174,400 | 56,125 | 1,230,525 | |
| 8.4Depreciation | ||||||
| Freehold | Fixtures, | |||||
| Land | & | Fittings & | ||||
| Buildings | Equipment | Total | ||||
| f | f | |||||
| At the beginning | ofthe year | 43,662 | 43,662 | |||
| Charge for | the year | 4,303 | 4,303 | |||
| Eliminated | in respect ofdisposals | 0 | ||||
| At the end | ofthe | year | 47,965 | 47,965 |
| 8.5 Net Book Val | ue | |||
|---|---|---|---|---|
| Freehold | Fixtures, | |||
| Land & | Fittings & | |||
| Buildings | Equipment | Total | ||
| E | E | E | ||
| At the beginning | ofthe year | 1,174,400 | 12,463 | 1,186,863 |
| At the end ofthe | year | 1,174,400 | 8,160 | 1,182,560 |
| ote 9:Debtors and Prepayments | ||||
| 9.1Analysis ofdebtors | ||||
| 2022 | 2021 | |||
| Trade debtors | 7,637 | 8,310 | ||
| Accrued income | 2,142 | 2,974 | ||
| Prepayments | 4,663 | 1,897 | ||
| Total | E14,442 | E13,181 |
| ote 10 | :Cash and Bank and In Hand | ||
|---|---|---|---|
| 2022 | 2021 | ||
| Payment | cards | 574 | 1,278 |
| Cash at | bank | 37,998 | 44,891 |
| Cash in | hand | 130 | 100 |
| Total | E38,702 | E46,269 |
| 11.1Analysis ofcredit | ors | ||
|---|---|---|---|
| 2022 | 2021 | ||
| E | f | ||
| Trade creditors | 1,487 | 913 | |
| Accruals and deferred | income | 8,905 | 7,558 |
| Taxation and social security | 0 | 0 | |
| Total | f10,392 | 88,471 |
| Opening | Closing | |||||
|---|---|---|---|---|---|---|
| balances at | balances at | |||||
| 01/01/22 | Income | Expenditure | Transfers | 31/12/22 | ||
| E | E | E | f | E | ||
| Land & buildings | 1,186,863 | (4,303) | 0 | 1,182,560 | ||
| Designated total | 1,186,863 | 0 | (4,303) | 0 | 1,182,560 | |
| Akere support | 2,325 | (2,325) | 0 | |||
| Asian Congregation | 414 | 503 | (175) | (126) | 616 | |
| Baby Basics | 18 | (18) | 0 | |||
| Cafe/ hub fund | 0 | 11,615 | (4,811) | (3,000) | 3,804 | |
| Call to prayer and give | 433 | (433) | 0 | |||
| Child & Youth | 20,358 | 8,948 | (12,618) | (2,237) | 14,451 | |
| Energy | 0 | 9,000 | (9,000) | 0 | ||
| Growing leaders | 0 | 2,344 | (600) | 1,744 | ||
| Keyboard | 0 | 3,498 | (3,498) | 0 | ||
| Michael Hutchinson | leaving gift | 440 | 440 | |||
| New Wine Lancashire | 537 | 537 | ||||
| Talk English | 2,752 | (414) | 2,338 | |||
| 27,277 | 35,908 | (24,892) | (14,363) | 23,930 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Donations | by Connected | parties including | the related | Gift Aid: | ||
| General | Fund | 29,288.75 | 31,147.39 | |||
| Cafe and | Hub Fund | 4,343.75 | 0.00 | |||
| Child & Youth Fund | 1,400.00 | 14,273.75 | ||||
| Energy Fund | 9,000.00 | 0.00 | ||||
| Keyboard | Fund | 302.00 | 0.00 | |||
| Total | E44,334.50 | E45,871.14 |