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2022-12-31-accounts

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL for the year ended 31 December 2022

NARRATIVE REPORT FOR 2022

Background

Under the terms of the Synodical Government Measure 1969, it is the duty of the Incumbent and the Parochial Church Council (“The PCC” or “St John’s”) to consult together on matters of general concern and importance in the parish.

The main function of The PCC is to co-operate with the Vicar in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical. In addition to the Parish Church, there is a mission Church, St. Andrews, Crabtree within the parish.

Aims and purposes

The general functions of The PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. Burscough PCC is a Registered Charity, its registered number is 1128273.

The PCC gave consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance concerned with the advancement of religion.

At St. John’s we have a vision statement:

Knowing, growing in and sharing Jesus’ love in Burscough and beyond.

This confirms our mission to proclaim the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.

Objectives, activities and plans for the future

Our objectives for 2022 were to work towards the fulfilling of the Parish Vision Statement:

Knowing, growing in and sharing Jesus’ love in Burscough and beyond.

We sought to fulfil this vision by providing the following public benefits:

Knowing Jesus’ Love

Growing in Jesus’ love

Sharing Jesus love

Achievements and performance

The church functions because it puts Jesus at the centre of all our activities and relies on the staff team and a multitude of volunteers to carry out the mission of the church. We would like to thank all the staff and volunteers who work so hard to make our church the lively and vibrant community it is.

Staff Team:


Staff Team:
Administrator Melanie Critchley (until November 2022) and Lesley Millie (from May 2022)
Operations Manager Jennie Short
Children and Families Coordinator Tracey Fitzsimmons
Youth Worker Joanna Marshall
Pastoral Coordinator David Emmett
Reader Christine Donnelly
Reader Diane Taylor-Harrison
Vicar David Banbury
Curates Chris Neilson and Laura Neilson (SSM)
The church also employs two cleaners.

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We would like to thank Mel Critchley for her many years of work and service in the parish office. Her hard work and dedication to St John’s has kept things running smoothly behind the scenes.

At the start of 2022 we continued to be in the midst of the COVID-19 pandemic meaning that we were continuing to reassess our methods of interaction with our church community and our local community. Throughout the pandemic, we have tried to continue to fulfil our long-standing aims and objectives. This year we have:

We hope that 2023 will see a continued return to normality as we learn to live with COVID-19. The cost of living crisis and energy pricing will likely lead to some financial uncertainty over the coming year. Nevertheless, our aims for 2023 are as follows:

3

Financial review

Our budget for 2022 was set towards the end of 2021 and at that time we were working with the backdrop of ongoing uncertainty as a result of the COVID-19 pandemic. We were correct in our assumption that our church services could run ‘as normal’ throughout the year, but it was unclear what our attendance and giving patterns would look like. The government furlough support was greatly received in 2021 but did not recur in 2022. Our We therefore set a budget deficit of £17,500 for 2022, which excludes the known expenditure on the St Johns Church boiler and heating system, the money for which was set aside in 2019.

At the last APCM I launched the Parish Giving Scheme (“PGS”) as a way for regular givers to make monthly donations. PGS is a free service provided to us by the Diocese, it coordinates regular monthly giving and arranges all matters relating to Gift Aid which reduced admin time on individual churches and their finance teams. To date, just over 50% of our standing order giving has been switched across to PGS – Thank you!.

Our regular income from congregational giving has been in line with budget during 2022, we have seen significant increases in the numbers of weddings and funerals conducted in the church building which has provided additional income on top of what we budgeted. Further to this, the curates property on Warpers Moss Lane has been refurbished and has provided a rental income during Q4 of 2022 which will continue into 2023.

Our expenditure during the year included the cost of refurbishing Warpers Moss (£20,000) as well as the repainting of the walls above the St Johns church balconies (£7,000). This was offset by a rebate on our parish share provided by the Diocese to assist churches through the pandemic (£7,000) and a heating grant of £2,000 provided to help with the increased costs of energy.

Through God’s faithfulness, and the generosity of our congregation, our actual result for the year is a very marginal deficit of £2,419 which excludes the £60,000 we set aside in previous years to cover the cost of the heating upgrades. The deficit is split between our sites as follows:

St Johns general fund £214 surplus St Johns church hall £464 surplus Crabtree mission £3,097 deficit TOTAL £2,149 deficit

If we consider the full three year period during which we have endured the COVID pandemic, our overall financial result is a deficit of just £6,859 which we consider to be a remarkable outcome and we thanks God for his provision during such a challenging period.

We are not out of the woods yet. The Coronavirus may have ceased to heavily impact our finances, but has been replaced by the current cost of living crisis, significant energy price increases, and the accompanying inflationary increases observed in day to day life. We expect this to impact upon us in 2023 in several ways. Firstly, a reduction in disposable income is likely to mean that our regular donations received do not increase in line with the current inflation rate of 10%. Our underlying cost base is higher in 2023 than it was in 2022 as a result of having each of our paid posts fully occupied, and general running costs are increasing year on year. Specifically, our energy prices.

I thank God that we are in the very fortunate position to hold a fixed price energy contract for St Johns and the church hall which pre-dates the energy market pricing increases. These contracts expire in September 2023, at which point we will be subject to very significant energy pricing increases, some forecasts show that this might be in the region of 600% increase on gas and 250% increase on electricity. I continue to pray that the energy market settles down before we need to agree our future unit rates.

As a worshipping Christian community it is important that we regularly review our giving in the light of God’s generosity to us and take note not only of the impact of inflation on our ability to fund community activities, but consider the lives we are able to change and improve through these people coming to know Jesus.

An annual budget is prepared to plan our finances and enable them to be monitored. Actual results compared with budget are monitored by the Hon. Treasurer, Incumbent, and Church Wardens. The Hon. Treasurer formally reports on all financial matters to PCC members at PCC meetings for their review and discussion. PCC investments are held in low risk funds approved for charity use. All assets are appropriately insured, and insurance levels are reviewed and approved annually.

Results for the year

The PCC reported a net deficit of £62,419 on restricted and unrestricted funds in 2022 (2021: deficit of £10,523) . This falls to a deficit of £2,419 when taking account of the £60,000 held in designated reserves for the purpose of replacing the church boiler and heating system.

Income derived from voluntary donations decreased by 7.8% to £251,601 in 2022 compared to £271,178 in 2021, primarily as a result of an overall decrease in standing order giving, coupled with the fact that we received monies from wills and legacies totalling £10,000 in 2021 which was not recurring in 2022. In addition, the associated gift aid reclaimed on regular giving has reduced accordingly.

4

Further to this, income from other sources was ahead of the prior year at £33,935 (2021: £26,251). Key factors being an increase in church hall usage, rental income earned on the curate property at Warpers Moss, and growth in PCC fees earned on weddings and funerals which were supressed during the pandemic.

Our income earned through hire of the church hall is one area of huge potential, and we have seen this begin to increase during 2022 at £7,200 in 2022 (2021: £5,134). However, this compares to around £12,500 pre-COVID – we would welcome any thoughts on how we can improve this further, and we are always keen to find new regular church hall users.

Expenditure increased by 21.3% year on year totalling £347,955 in 2022 compared to £286,906 in 2021. The increase was primarily due to the St Johns heating replacement works completed in the year, although we have seen the following further changes year on year:

Restricted funds

Restricted funds comprise donations given for a particular ministry purpose. At 31 December 2022 the unspent portion of these funds remains unchanged at £247,731 (2021: £247,731), of which £230,282 is invested in the curates house on Warpers Moss Lane and is not held as cash.

Grant making policy

St. John’s made grants to International Needs UK in support of the Ukraine crisis, Mission Aviation Fellowship, and West Lancs Debt Advice and Family Forge who assist asylum seekers in our local area. Additional smaller grants are awarded to organisations and church members working in mission. We are working with West Lancs Debt advice to run courses on financial budgeting for families struggling in the current difficult financial situation.

Special appeals at services and events have raised money for various specific charities. In particular, £15,332 was raised at our harvest appeal in support of the work of the local foodbank as well as towards the work of the Tearfund Columbia project. We have also received updates about the building work at Kipushya Hospital in the Democratic Republic of Congo and The health centre in Tanzania we have previously supported through the charity TanzaniaUK.

Grants are awarded to organisations and church members working in mission after an evaluation of each case. All giving follows The PCC’s mission policy for the promotion of the Christian gospel in proclamation and social action throughout the world.

Reserves policy

The trustees believe that St. John’s relies on God’s provision for the financial resources needed to fund its work. Consequently, the policy of The PCC is not to build up reserves beyond the operating needs of the charity, and, wherever possible, to expend income received during the course of each financial year on its purposes. However, in order to ensure that the church has sufficient working capital to meet its obligations to its employees and creditors, the Trustees aim to hold sufficient “free” reserves (calculated as unrestricted funds less long-term assets expected to be settled over a number of years) to cover six months’ expenditure. Free reserves as at 31 December 2022 stand at £64,836 (2021: £127,156). The reduction being the result of current year expenditure on the heating system. The PCC’s policy of holding 6 months expenditure, based on budgeted costs for 2023 gives a target of £146,000. We are therefore a little way behind this target position, however the position has worsened in the past three years COVID-19, and it is right and proper that our reserves have been made available to ensure the ongoing work of the charity during that period. The Trustees will continue to be mindful of this free reserves target in making financial decisions and allocating resources as we move into 2023 and beyond.

Legacy policy

The PCC welcomes all gifts in Wills, however large or small. It is our policy to use legacy gifts to help fund development projects that will benefit the parish, and to support outreach to our local community.

Over the years needs change and therefore everyone is encouraged to leave a gift in their Will for the general purposes of the parish, rather than for specific restricted purposes. Where indicated, the PCC promise to discuss the possible uses of a legacy gift with the executors and to bear in mind the known areas of interest held by the person leaving that gift.

Risk management

The PCC has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated annually. Where appropriate, systems and procedures have been established to mitigate the risks that the church faces. Procedures are in place to ensure compliance with health and safety of staff, volunteers and visitors. The schedule of major risks and uncertainties identified is set out on page 8.

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Related parties

Details of related parties are given in note 16 of the financial statements.

Funds held as custodian trustees on behalf of others

The Parochial Church Council for St John the Baptist, Burscough, holds funds as custodian trustees on behalf of the Burscough Outreach Trust. It is segregated within our CCLA Deposit Fund with a separate Deposit Account Number. The association with the Burscough Outreach Trust is defined below under ‘Structure, management and governance’. The balance held as at 31 December 2022 is £42,000 (2021: £42,000).

Agency transactions

The PCC acted as a financial agent for the following people/organisations in the year:

The PCC also holds monies paid in by church members for future parish and youth holidays, and mission trips.

Structure, management and governance

The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Councils (Powers) Measure 1956 (as amended) and the church Representation Rules. The PCC is also a registered charity operating under the requirements of the Charities Act 2011.

The Burscough Outreach Trust is a charity which shares a number of common trustees with the PCC. There are no physical assets in this trust. The trust is responsible for managing restricted funds for children and youth work, pastoral care and certain charitable giving.

The appointment of PCC members is governed by and set out in the Church Representation Rules. The PCC comprises all the clergy, the two churchwardens (elected annually at the parish meeting immediately preceding the APCM), lay members elected annually at the APCM, and lay members elected every three years as St. John’s representatives on the Ormskirk Deanery Synod. Additionally, the PCC has the right to co-opt members. All church members are encouraged to register on the Electoral Roll and stand for election to The PCC.

The PCC has revisited the aims and goals of the charity. The PCC have reviewed and approved health and safety policy, risk assessment and management and child protection procedures and has reviewed and acted on the Disability Audit.

Health and Safety requirements are reviewed regularly by knowledgeable persons under the instruction of The PCC, to enable The PCC to appraise risks and implement necessary compliance requirements. Procedures for recording accidents are in place.

6

Administrative information

PCC membership

PCC membership
Name Start Date End Date
Ex-Officio Members:
Priest in Charge: Rev. Canon David Banbury
Curates: Rev. Chris Neilson
Rev. Laura Neilson		 2020
2022		 2023
2023
Church Wardens: Robert Williams* 2019 2022
Diane Edwards 2020 2023
Jeannie Holman** 2022 2025
Deanery Synod: Mark Taylor 2017 2023
Clare Glynn 2020 2023
Prudence Magee 2020 2023
Peter Dorling 2020 2023
Co-opted Members:
Crabtree Representative: Brian Disley
Geoff Ratcliffe*		 2014
2022		 2022
2023
Elected Members:
Hon. Treasurer Peter Short 2019 2025
Hon. Secretary Stuart Ashcroft 2018 2025
Abigail Hope 2020 2023
Christel Banks 2020 2023
Christopher Lawton 2020 2023
Alastair Critchley 2021 2024
Caroline McCaul 2021 2024
Katie Street 2021 2024
Max Lyons** 2022 2025

until 24 April 2022 ** since 24 April 2022 *** until 10 January 2022 *** from 3 May 2022

It is considered that all P.C.C. members and any others who could be understood as ‘managers’ in the affairs and activities of St. John the Baptist Church, Burscough are deemed to be ‘fit and proper’ persons under the terms of the Finance Act 2010.

All P.C.C. members elected for the first time and any others who have been re-elected to the P.C.C. after an absence of sometime are supplied with the copies of the minutes of P.C.C. meetings for the last year, are giving a copy of the last Annual Report and Accounts, and invited to meet with the P.C.C. Treasurer, the Church Wardens and the Incumbent in order that they may be thoroughly briefed on the financial situation of the Parish.

The Vicar, two Church Wardens, Treasurer and Estates Manager comprise the Standing Committee. The Standing Committee is empowered by The PCC to make decisions between PCC meetings. The minutes of the Standing Committee meetings are circulated to all PCC members.

Church Address St John the Baptist
School Lane
Burscough
L40 4AE
Vicar Rev Canon David Banbury
Bankers Royal Bank of Scotland
Drummond House (GI) Branch
1 Redheughs Avenue
Edinburgh
EH12 9JN
Independent Examiner Rev. A A Clements
15 Carleton Road
Great Knowsley
Chorley
PR6 8TQ
Charity Name The Parochial Church Council of the Ecclestiastical
Parish of St John the Baptist Burscough Bridge
1128273
Charity Number

7

MAJOR RISKS AND UNCERTAINTIES

No. Potential Risk Mitigation
1. Energy pricing: uncertain future pricing
leading to increased cost base and therefore
inadequate available cashflow to meet salary
and creditor payments.
•
•
St. John’s relies on God’s provision and the generosity
of the congregation to meet its financial needs, core
members of the congregation can be approached to
underwrite in the event of a shortfall.
•
Our aim is to hold 6 months of ‘free unrestricted
reserves’ in hand
•
Strong budgetary and financial controls are in place.
2. Loss of confidence by stakeholders due to
the behaviour of senior leadership or staff
members		 •
Organisational values are clearly defined and
regularly communicated.
•
Prayer and worship are central to life at St. John’s.
•
Oversight structures are in place for senior leaders
and staff.
3. Harm comes to those in our care due to lack
of appropriate and compliant child and
vulnerable adult safeguarding procedures		 •
Safeguarding at St. John’s is overseen by a
Safeguarding Officer.
•
St. John’s is working closely with the Diocese of
Liverpool to ensure that it models best practice in
the area of safeguarding.
4. Harm comes to visitors or staff due to lack of
appropriate and compliant Health & Safety
procedures		 •
Regular health and safety reporting takes
place at PCC meetings.
5. Poor decision-making and breach of
regulatory requirements due to weak or
non- compliant governance structures.		 •
PCC meetings and structures are compliant with
Charity Commission and church law requirements.
•
Conflicts of interest are managed appropriately at
PCC level.
6. Inability to operate in the event of a
disaster due to lack of adequate business
continuity planning. Business continuity
compromised or critical data lost through
cyber-attack.		 •
IT systems are backed up remotely and can be
accessed remotely.
.7. Legal and financial risks arising from
maintenance of two church buildings, and
the church hall.		 •
There is a continuous program of ongoing
maintenance and investment in our buildings.

8

Declaration The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees (PCC) by clergy and laity (laity optional) Signature(s)

Full name(s)
Position (eg Secretary, Chair,
etc)
Date		 Peter Short David Banbury
Hon. Treasurer Vicar and chair
13 April 2023 13 April 2023

9

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Note
INCOMING RESOURCES
Voluntary income
3(a)
Activities for generating funds
3(b)
Income from investments
3(c)
Income from church activities
3(d)
Other incoming resources
3(e)
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Church activities
4(a)
Costs of generating voluntary income
4(b)
Fund raising trading costs
4(c)
Governance costs
4(d)
TOTAL RESOURCES EXPENDED
GAINS/(LOSSES) ON INVESTMENTS
- Realised
- Unrealised
NET INCOME/(EXPENDITURE)
TRANSFER BETWEEN FUNDS
NET MOVEMENT IN FUNDS
BALANCES B/fwd at 1st JANUARY 2022
BALANCES C/fwd at 31st DECEMBER 2022
NET INCOME/(EXPENDITURE) BEFORE
INVESTMENT GAINS/(LOSSES)		 Unrestricted
Restricted
Endowment
TOTAL FUNDS
TOTAL FUNDS
Funds
Funds
Funds
2022
2021
£
£
£
£
£
251,601
-
-
251,601
271,178
7,400
-
-
7,400
5,142
4,475
3,000
-
7,475
3,106
14,554
-
-
14,554
9,242
4,506
-
-
4,506
8,761
282,536
3,000
-
285,536
297,429
(344,755)
(3,000)
-
(347,755)
(286,703)
-
-
-
-
-
-
-
-
-
-
(200)
-
-
(200)
(203)
(344,955)
(3,000)
-
(347,955)
(286,906)
(62,419)
-
-
(62,419)
10,523
-
-
-
-
-
-
-
-
-
-
(62,419)
-
-
(62,419)
10,523
-
-
-
-
-
(62,419)
-
-
(62,419)
10,523
210,973
247,731
-
458,704
448,181
148,554
247,731
-
396,285
458,704

10

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

BALANCE SHEET AS AT 31 DECEMBER 2022

Note
FIXED ASSETS
Tangible fixed assets
6
CURRENT ASSETS
Debtors
8
Short term deposits
9
Cash at bank and in hand
9
LIABILITIES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
10
NET CURRENT ASSETS
LIABILITIES: AMOUNTS FALLING DUE
AFTER ONE YEAR
11
NET ASSETS
PARISH FUNDS
Unrestricted
12
Restricted
13		 £
£
£
£
314,000
314,000
16,463
4,658
105,577
105,577
28,221
119,865
150,261
230,100
(39,706)
(47,317)
110,555
182,783
(28,270)
(38,079)
396,285
458,704
148,554
210,973
247,731
247,731
396,285
458,704
2021
2022		 £
£
£
£
314,000
314,000
16,463
4,658
105,577
105,577
28,221
119,865
150,261
230,100
(39,706)
(47,317)
110,555
182,783
(28,270)
(38,079)
396,285
458,704
148,554
210,973
247,731
247,731
396,285
458,704
2021
2022
458,704
210,973
247,731
458,704

Approved by the Parochial Church Council on 13 April 2023 and signed on its behalf by:

…………………………………. ………………………………….

P. Short D. Banbury Hon. Treasurer Vicar and chair

The notes on pages 12 to 19 form part of these accounts

11

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Accounting convention

These financial statements are prepared on a going concern basis, under historical cost convention.

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The charity is a public benefit entity for the purposes of FRS 102 and therefore the charity also prepared its financial statements in accordance with the Statement of Reccomended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (The FRS 102 Charities SORP) and the Charities Act.

Funds

Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forwards as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average value basis.

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Incoming resources

Planned giving, collections, donations, grants and legacies are recognised when the PCC is notified of its legal entitlement, the amount due is quantifiable, and its ultimate receipt by the PCC is probable. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Interest on bank accounts is accounted for as it accrues. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Resources expended

Grants and donations are accounted for when payable, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when payable. All other expenditure is recognised when it is incurred and is accounted for gross.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.10(2) 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 inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Individual items with a purchase price of £1,000 or less are expensed when the asset is acquired.

Investments

Investments are initially valued at their cost and subsequently measured at their fair value at each reporting date.

Changes in fair value and gains and losses arising upon the disposal of investments are credited or charged to the income or expenditure section of the Statement of Financial Activities as 'gains or losses on investments' and are allocated to the appropriate fund holding or disposing of the relevant investment.

12

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES (Continued)

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

With the exceptions of prepayments all other debtor and creditor balances are considered to be basic financial instruments under FRS 102.

Debtors

Amounts owing at 31 December in respect of fees, rents and other income are shown as debtors less any provisions for amounts that may prove uncollectable.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Going concern

The PCC has assessed whether the use of the going concern basis is appropriate and have considered possible events of conditions which might cast signficiant doubt on the ability of the charity to continue as a going concern. The PCC has made this assesment for a period of at least one year from the date of the approval of the financial statements. In particular the PCC has considered the charity's forecasts and projections and have taken account of pressures on donations and other income. After making enquiries, the PCC has concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and therefore continues to adopt the going concern basis in preparing its financial statements.

13

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

2. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

The following table analyses 2021's income and expenditure between unrestricted, restricted and endowment funds

INCOMING RESOURCES
Voluntary income
Activities for generating funds
Income from investments
Income from church activities
Other incoming resources
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Church activities
Costs of generating voluntary income
Fund raising trading costs
Governance costs
TOTAL RESOURCES EXPENDED
GAINS/(LOSSES) ON INVESTMENTS
- Realised
- Unrealised
NET INCOME/(EXPENDITURE)
TRANSFER BETWEEN FUNDS
NET MOVEMENT IN FUNDS
BALANCES B/fwd at 1st JANUARY 2021
BALANCES C/fwd at 31st DECEMBER 2021
NET INCOME/(EXPENDITURE) BEFORE
INVESTMENT GAINS/(LOSSES)		 Unrestricted
Restricted
Endowment
TOTAL FUNDS
Funds
Funds
Funds
2021
£
£
£
£
271,178
-
-
271,178
5,142
-
-
5,142
106
3,000
-
3,106
9,242
-
-
9,242
8,761
-
-
8,761
294,429
3,000
-
297,429
(282,903)
(3,800)
-
(286,703)
-
-
-
-
-
-
-
-
(203)
-
-
(203)
(283,106)
(3,800)
-
(286,906)
11,323
(800)
-
10,523
-
-
-
-
-
-
-
-
11,323
(800)
-
10,523
-
-
-
-
11,323
(800)
-
10,523
199,650
248,531
-
448,181
210,973
247,731
-
458,704

14

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

3. INCOMING RESOURCES

3(a) Voluntary Income
Planned giving:
Regular planned giving
Tax recoverable
Collections (open plate)
Gift days
Donations
Special appeals
Legacies
3(b) Activities for generating funds
Bookstall for fundraising
Hall Letting for non-church purposes
Rummage sales, fetes etc
Non-charitable trading
3(c) Income from investments
Dividends and Interest including tax recoverable
Rent from land or buildings
3(d) Income from church activities
Magazine income from sales
PCC fees
3(e) Other incoming resources
Other
Job Retention Scheme and SMP reclaimed
TOTAL INCOMING RESOURCES		 Unrestricted
Restricted
Endowment
TOTAL FUNDS
TOTAL FUNDS
Funds
Funds
Funds
2022
2021
£
£
£
£
£
171,649
-
-
171,649
177,315
37,269
-
-
37,269
41,299
8,072
-
-
8,072
4,945
-
-
-
-
-
34,111
-
-
34,111
37,619
-
-
-
-
-
500
-
-
500
10,000
251,601
-
-
251,601
271,178
200
-
-
200
8
7,200
-
-
7,200
5,134
-
-
-
-
-
-
-
-
-
-
7,400
-
-
7,400
5,142
566
-
-
566
106
3,909
3,000
-
6,909
3,000
4,475
3,000
-
7,475
3,106
40
-
-
40
71
14,514
-
-
14,514
9,171
14,554
-
-
14,554
9,242
4,506
-
-
4,506
2,079
-
-
-
-
6,682
4,506
-
-
4,506
8,761
282,536
3,000
-
285,536
297,429

15

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

4. RESOURCES EXPENDED

4(a) Church activities
Missionary and charitable giving
Charitable giving to other organisations
Home missions and other church organisations
Hardship donations
Ministry
Parish share
Working expenses of clergy
Parsonage house
Assistant staff costs
Church running expenses
Heating and lighting
Insurance
Other costs
Church maintenance
Upkeep of churchyard
Printing and other costs of magazine
Bookstall costs
Parish training and missions
Youth & children's work
Hall running costs
Hall repairs and maintenance
4(b) Costs of generating voluntary income
4(c) Fund raising trading costs
4(d) Governance costs (Independent examiner fee)
TOTAL RESOURCES EXPENDED
5
STAFF COSTS
Wages and salaries
Social security
Defined contribution pension cost		 Unrestricted
Funds
£
18,766
861
-
118,630
2,384
3,563
83,280
5,470
4,530
10,978
80,091
3,845
-
500
2,702
2,919
2,328
3,908		 Restricted
Endowment
TOTAL FUNDS
TOTAL FUNDS
Funds
Funds
2022
2021
£
£
£
£
-
-
18,766
20,061
-
-
861
818
-
-
-
772
-
-
118,630
118,242
-
-
2,384
1,923
-
-
3,563
3,476
-
-
83,280
62,729
-
-
5,470
4,043
-
-
4,530
4,410
-
-
10,978
27,593
-
-
80,091
19,507
-
-
3,845
3,365
-
-
-
-
-
-
500
-
-
-
2,702
2,730
3,000
-
5,919
2,938
-
-
2,328
3,322
-
-
3,908
10,774
344,755 3,000
-
347,755
286,703
-
-
200		 -
-
-
-
-
-
-
-
-
-
200
203
344,955 3,000
-
347,955
286,906
2022
2021
£
£
77,538
72,919
130
67
972
898
78,640
73,884

During the year, the PCC employed a parish administrator, an operations manager, a church cleaner and a church hall cleaner, all on a part-time basis. The headcount on a full-time equivalent basis is 1.4 (2021: 1.6).

In addition, the PCC also contributes towards the wages and salaries of staff employed by the Burscough Outreach Trust, these staff are included in the this staff costs note as their work is directly in connection with St John's Burscough. Their headcount on a full-time equivalent basis is 2.2 (2021: 2.2).

No employees receive employee benefits of more than £60,000 (2021: none).

Clergy members are employed by the Diocese of Liverpool and not by St John's so their costs have not been included in the salary figures shown above.

No members of the PCC received any remuneration or expenses in their capacity as charity trustees

16

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

FIXED ASSETS
Tangible fixed assets
GROSS BOOK VALUE
At 1st January 2022
Additions
Disposals
At 31st December 2022
DEPRECIATION
At 1st January 2022
Charge for the year
Depreciation eliminated on disposals
At 31st December 2022
NET BOOK VALUE
At 31st December 2022
At 31st December 2021		 £
£
£
314,000
-
314,000
-
-
-
-
-
-
Fixtures &
Fittings
Total
Freehold Land
& Buildings
314,000
-
314,000
-
-
-
-
-
-
-
-
-
-
-
-
314,000
-
314,000
314,000
-
314,000

6 FIXED ASSETS

7. ANALYSIS OF NET ASSETS BY FUND
ALYSIS OF NET ASSETS BY FUND
Fixed assets
Current assets
Current liabilities
Non-current liabilities
Fund balance
BTORS & PREPAYMENTS
Income tax recoverable
Prepayments and accrued Interest
ANCIAL INSTRUMENTS
Short term deposits (CCLA)
Cash at bank and in hand		 Unrestricted
Restricted
Endowment
TOTAL FUNDS
Funds
Funds
Funds
2022
£
£
£
£
83,718
230,282
-
314,000
132,812
17,449
-
150,261
(39,706)
-
-
(39,706)
(28,270)
-
-
(28,270)
148,554 247,731
-
396,285
2022
2021
£
£
3,348
3,050
13,115
1,608
16,463
4,658
2022
2021
£
£
105,577
105,577
28,221
119,865
133,798
225,442

8. DEBTORS & PREPAYMENTS

9. FINANCIAL INSTRUMENTS

17

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

10. LIABILITIES: 2022 2021
AMOUNTS FALLING DUE WITHIN ONE YEAR £ £
Accruals and deferred Income 17,992 21,130
Other creditors 12,302 16,621
Coronavirus Bounceback Loan Scheme 9,412 9,566
39,706 47,317
11. LIABILITIES: 2022 2021
AMOUNTS FALLING DUE AFTER ONE YEAR £ £
Coronavirus Bounceback Loan Scheme 28,270 38,079
28,270 38,079
The Coronavirus Bounceback Loan Scheme is an unsecured loan, which is backed by the UK government.
12. UNRESTRICTED FUNDS 2022 2021
The closing balance of unrestricted funds £ £
comprised the following:
General 138,180 137,502
Crabtree mission 10,374 13,471
Designated - Church refurbishment - 60,000
148,554 210,973
13. RESTRICTED FUNDS 2022 2021
The closing balance of restricted funds £ £
comprised the following:
Curates' property 45,236 45,236
Church refurbishment 9,360 9,360
Church hall 34,000 34,000
Youth & children 151,046 151,046
Lordsgate school 8,089 8,089
Churchyard maintenance - -
247,731 247,731

18

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, BURSCOUGH NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

14. RELATED PARTIES

The related parties of St John's PCC consist of the trustees of the charity, their close family members, and the Burscough Outreach Trust by nature of its shared trustees with St John's PCC.

The following trustees were connected to people or organisations in receipt of payments from St John's

Trustee Related Trusteeships Related Party Transactions
David Banbury The Burscough Outreach Trust See below
Robert Williams(until 24 April 2022) The Burscough Outreach Trust See below
Diane Edwards The Burscough Outreach Trust See below
Jeannie Holman(since 24 April 2022) The Burscough Outreach Trust See below
Stuart Ashcroft None Works part-time as church hall
cleaner
Peter Short None Spouse works part time as
operations manager

The table below shows payments made to The Burscough Outreach Trust and amounts owing to or by them. None of St John's income derives from these entities.

2022 2021
Burscough Outreach Trust ("BOT") £ £
Amounts paid by St John's 30,046 26,142
Amounts received by St John's 5,118 -
Amounts due to/(from) St Johns - -

Connected persons

During 2022 two (2021: two), trustees or close family members of trustees, were employed by St John's PCC. Total emoluments to these related parties for 2022 total £13,400 (2021: £12,364).

Trustee donations

St John's regularly receives donations from PCC members. The donors did not attach any conditions to their gifts which would require the charity to significantly alter the nature of its existing activities.

19

Independent Examiner's Unqualified report to the mejnbers of the P.C.C. of St. John the Baptist Burscough. Accounts for the year cnded 31rt Deeember 2022. Cbarity no 1128273. Set out on pages to 10 to 19.. Resp¢¢tive responsibilities of the P.C.C. and the eumiDer. The P.C.C. members acting as the charity's trustees are tesFK)nsible for the preparation of the accounts. The charity's truslees consider thal an audit is noi required for the year under section 144 of the Charitics Act 2011(the Chariii¢s Act) and an independent examinalion is needed. It is my resp)nsibility to: examine the ac¢ounts under section 145 of the Charities Act to follow the procedures laid down in the general DiTections given by the Charity Commission (under section 14515)(b) of the Charities Act, and to state whether particular matters have com¢ to my attcntion. Basis of the Independent Examiner's stfdtement. My examination was carried oul in ￿COrdanCe with the 8ener81 Directions given by the Charity Commission and the guidance published in PCC Accountsbility ('n]e Charities Act 2011 and the P.C.C.), 5 edition). An examination includes a review of the aco)unting records kept by the charity and a comparison of the accounts pres¢nt¢d Mith these records. It also include5 consideration of any unusual items or disclosures in the accounls, and seeking explanations from the tn￿te¢S concerning such matters. The pr￿￿Ur¢S undertaken do not provide all the evidence that would be rcquired for an audiL and consequently no opinion is given as to whether the accounts present a'true and fair, view and the r¢port is lijnited to those mallers set out in the stat¢ment below. Independent examiner's 5t*temeDL In connection with my examinatio￿ no matcrial matter has come to my attention which gives me cause to believe that I￿ any matcrial respect: accounting records We￿ not kept in accordance with section 130 of the Charities Act, or the accounts do not accord to the accounting records. I have come acro&8 no other matters in connection with the examination to which attention should be drawn in order to enable a proper understandin8 of the ac¢ounts is reached. Signed. J/o4L J1610 m i rt If Date. 15 . April 2023. Name Rev'd. A. A. Clements. Fellow A&sociation of Clwity Inde￿dent Examiners. Address 15 Carleton Roa4 Great Knowley, Chorley PR6 8TQ ACIE PCC CC32