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2020-12-31-accounts

St Paul’s Church, Penketh

Annual Report of the Parochial Church Council

For the year ended 31[st] December 2020

A member of the West Warrington Church Team

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1. Reference and Administrative Information

The Parochial Church Council of the Ecclesiastical Parish of St Paul, Penketh is a charity registered with the Charity Commission for England and Wales. Charity registration number: 1128300.

St Paul’s Church is located on Warrington Road, Penketh, Warrington, WA5 2RX. The parish is part of the Diocese of Liverpool.

Official correspondence should be sent to the Rev. Sarah Peppiatt at 89 Westbrook Crescent, Warrington, WA5 8TN

For the period 1[st] January 2018 until the date of approval of this report, the following people served as members of the Parochial Church Council: Team Rector: Rev. Jeremy Tear Team Vicar: Rev. Sarah Peppiatt (Chair) Churchwardens: Paul Layfield (to Oct 2020) Margaret Bennett (to Oct 2020 and from Oct 2020)

Elected members: Andrew Hitchin (Vice Chair) Kieran Layfield Margaret Sanderson Marise Seville Lesley Ratcliffe Sylvia Hetherington (to April 2020) Joanna Cottrell Karen Howard Derek Cook (Deanery Synod to Oct 2020 then elected member)) Bill Sanderson (Deanery Synod to Oct 2020 then elected member) John Murray (Deanery Synod to and from Oct 2020)

Rev. Jeremy Tear was appointed team Rector and Rev. Sarah Peppiatt was appointed team Vicar with responsibility for the oversight of St Paul’s, by the Bishop of Liverpool. They and the churchwardens are each ex-officio members of the PCC, along with the Deanery Synod representatives.

The Liverpool Diocesan Board of Finance acted as Custodian Trustee for the inalienable property of the church. The Oaks is technically owned by the PCC but because PCCs are currently not allowed to hold property, ownership has been vested in the LDBF.

Bankers –

All 4 accounts are now with Lloyds, Horsemarket Street, Warrington, Cheshire, WA1 2LP from Jan. 2015.

Independent Examiner –

D Carty FCA, 70. Longbarn Lane, Woolston, Warrington, WA1 4QR

Day to day management of the Church was delegated by the PCC to the Standing Committee:

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Rev. Sarah Peppiatt (from Oct. 2015), Paul Layfield, (until Oct 2020), Andrew Hitchin (from APCM 2012), Margaret Bennett (from August 2016), Marise Seville (from APCM 2016).

The Standing Committee can be contacted by telephone as shown in the Church directory, Sarah Peppiatt can be contacted by e-mail at: sarahP@westwarringtonchurch.uk or telephone on 01925 569733.

2. Structure, Management and Governance

St Paul, Penketh, PCC is a body corporate and operates under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules 2020 .

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 welcomed to stand for election to the PCC.

The PCC operates three sub-committees: the Standing Committee, the Oaks Management Group, and the Building for the Future Committee. Membership comprises:- Standing Committee: The Vicar, Churchwarden(s), Andrew Hitchin (PCC vice chair), Deputy Churchwarden, Local Missional Leader

Oaks Management Group: The Vicar, Centre Manager (Karen Howard), Julie Harrop, John Nolan, Bill Sanderson, Margaret Bennett and Marise Seville.

Building for the Future Committee: The Vicar, Andrew Hitchin, Bill Sanderson, Ben Snape, Gerry Snape, Anne Molyneux, Kieran Layfield and Bill Purvis. This has not met since the opening of the building and will likely be replaced in the next cycle.

Individual PCC members receive external training as and when deemed appropriate by the PCC.

The Old School Café at the Oaks Centre has a 5-star Food Hygiene Rating from Warrington Borough Council, and 5-star rating for the nursery meals provision. All catering volunteers undertake level 2 food hygiene training.

Risk Assessments

The PCC undertook a programme of risk assessments to identify their major risks. Procedures were then put in place to manage those risks and minimise their impact on the life of the church.

In the Oaks Community Centre, risk assessments were carried out on the kitchen, café, main hall and shop; and also on the external footpaths and car park. Additional risk assessments for individual rooms were completed during 2016. A fire risk assessment was also carried out.

Risk assessments relating to managing the Covid crisis were carried out before re-opening for all activities operating during restrictions.

● Financial Risk

An annual budget is prepared to ensure short term viability. Actual results compared with budget are reported to the PCC every month. The charity has two main sources of income; namely the giving by members to the Church and trading in the Oaks Centre.

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The PCC review their investments regularly. Investments are only made in approved low risk funds.

All assets are insured. A major review was carried out at the end of 2012 to ensure cover at an appropriate level.

The PCC has approved internal and external controls for annual accounts.

● Compliance with Law and Regulation

Health and safety reviews have been undertaken during the year. The PCC was appraised of the risks and the necessary compliance requirements and adjustments made.

3. Objectives and Activities

The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956.

At St Paul’s over the years we have had a variety of mission statements, with the most recent being- The heart of God at the heart of the community.

When planning our 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 for 2020 were to provide the following public benefits:

Open to God.

Open to the community.

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Open to each other.

5 year Vision

Our vision since our PCC away day in January 2018 has been the following. This is due for review in 2021.

Messy Church

To have established a self-sufficient congregation by 2023.

Steps on the way:

Oaks Centre

To have planted at least one new congregation amongst the Oaks community.

Steps on the way.

Developing leaders

2020 summary

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2020 has been a very difficult year for St Paul’s as for everyone else in the country. All our activities were entirely shut down between the end of March 2020 and the beginning of July 2020. Worship services and Sunday Gang transferred to an online, model during this time, and pastoral care was arranged for our most vulnerable members, but no other activities or ministries could run.

During the summer we were able to re-open the church, first for private prayer and then for public worship, albeit with significant restrictions on numbers. Our new Lifetime project made the move online in May and began plans for an exciting ‘welcome back’ project based around Noah’s Ark. We were also able to partially re-open the Oaks Centre, welcoming back some hirers and offering a limited Café service. Some other groups restarted their activities in a limited or different shape, including the Forget me Not group. Sadly, in November a further national lockdown shuttered all our activities again, apart from worship which returned online. Private prayer continued to run weekly during this second lockdown.

We were able, thankfully, to re-open for December. Again, the Oaks Centre offered a limited service at the Café and both church and Oaks welcomed back some hirers. Christmas was celebrated in a very different format, but we were able to open our doors.

There is a large job in front of us to begin to re-start all those ministries and activities that the community around value so much. The church is very grateful to all those, staff and volunteers who have put so much work into enabling at least a few things to go ahead during this difficult year.

Buildings

Having opened the new church building in Oct 2019 we haven’t been able to use it quite as much as anticipated thanks to repeated lockdowns. However, we have formed good relationships with a number of regular hirers who have worked with us through the difficulties and we look forward to welcoming many other users into our new space. The large open space has proved an immense blessing, for both our Sunday congregations but also for external hirers as it’s allowed for social distancing to be more easily maintained.

Improvements to the church building continued as funds allowed, including working to mount the organ speakers and to install a large cross at the front of the church. There are some minor on-going maintenance issues that have needed attending to.

The Oaks Centre saw a significant drop in hiring and footfall, especially around private hire which has always been an important element of our hospitality. We look forward to re-establishing this in the year ahead. There are some outstanding maintenance issues to resolve around the outside of the building, largely built up during the shutdown.

There is aa significant amount of administrative and financial re-organisation to be done to enable the two buildings to work smoothly together as one operation. Plans were in place for this work to be done in 2020, but the disruption of the Covid crisis prevented much of that work from being done.

Despite the lockdown, people continued to give extremely generously to the new building fund. We were able to pay everything we owed in 2020 and are in a good position for 2021, when we hope to have paid off the major outstanding external loans.

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Charitable giving policy

Charitable giving continues to be an important part of St Paul’s financial plans. As budgets have become tighter, we now review the amount given from year to year rather than setting a fixed percentage.

The charity review, which was introduced at the beginning of 2018, has meant that we now give to 10 charities who each have a representative in our congregation.

The external charities supported in 2020 were Sounds of Life, Middle East Media, Light for Children, Christian Vision for Men, Child Bereavement UK, Global Care, Warrington Youth for Christ, Tear Fund, Barnabas Fund and Room at the Inn.

4. Achievements and performance

Electoral roll

There are now 83 people on the electoral roll, 26 of whom are not resident in the parish.

Worship

Average attendance was of course significantly reduced in 2020 with around 30-40 adults on average attending when it was permitted. The introduction of livestreamed worship has given us contact with people beyond our immediate community with up to 70 people engaging with the livestream each week.

Our children’s work moved online via Zoom in March 2020 and has remained there with steady numbers joining in each week.

Finance, Giving and Fundraising

We strongly encouraged people in 2020 to move away from envelopes on to electronic means of giving, so we could maintain a steady income stream, even when we weren’t meeting.

We have 16 people giving by envelopes now (across general and building fund) and 28 people giving by standing order (again across general and building fund).

The money given to the General Fund is banked with Lloyds in a business account giving no interest.

The money given to the Building for the Future Fund, which is a restricted fund, was transferred to the Newbuild Fund in June 2018 because of large outgoings in the construction of the Church. The people giving to this fund transferred their giving to the Newbuild Fund.

The Building for the Future Fund was resurrected as the Life-Time account when we received a grant from the Diocese to start a new initiative group involving pre-school children and elderly adults working together to introduce young children to the Church. A second grant for this project has been received.

The Newbuild Fund is a designated fund and can be tithed. This money is also banked with Lloyds in a business account, which draws no interest. This fund is for gifts towards the

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design and construction of the new church building which we began drawing down for this purpose during 2017.

The money raised by running the Oaks is banked in the Oaks Centre Fund with Lloyds in a business account gaining no interest.

The Church also has an investment held by the Liverpool Diocesan Board of Finance of 42.13 shares. The share value increased in 2020, giving a year end value of £863.00 with dividends issued during the year.

5 . Financial review

The main sources of income are through donations to the Church and trading in the Oaks Community Centre. In each case income and expenditure has followed the budget quite closely. This is due to the generous giving of members and the faithful service of all those involved in the Oaks Centre.

The forced shutdown due to Covid obviously had a significant impact on our trading activities this year. At the end of the year the Oaks Centre made a loss of around £4000. This was much better than initially feared thanks mainly to the government furlough scheme and volunteers stepping up to get things running again. There is also hiring income that came into the church account during the autumn which was facilitated by the use of staff paid out of the Oaks budget. We are intending to alter our budgeting systems to make the trading income and costs clearer across the two buildings.

We repaid £30624 in 2020 of the loans taken out, representing half the monies borrowed from two different churches. This was an excellent result given our inability to hold any fundraising events and no face to face worship for several months. It leaves us, as planned and expected, with the remaining half to pay back in 2021, plus some much smaller informal loans from congregation members the year after.

Reserves Policy

In 2010 it was planned that over a three-year period the balance in both the General account and the Oaks Centre account should increase to equate to at least three months of unrestricted payments, in order to cover emergency situations that may arise from time to time. This policy was achieved for the Oaks Centre account in 2015 despite the grants received and spent. The same policy was achieved for the General fund in 2017 despite the implementation of the Team Ministry incomes and expenditures. However, the pressures of the last year have led to significant drawdown of reserves and work now needs to be done to restore reserves.

The reserves at the end of 2020 were as follows: Unrestricted funds £ 19’684 Restricted funds £ 5476 (grant for Lifetime project)

The actual bank balances at the end of 2020 are as follows:

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General account £ 19’684.96 Oaks Centre account £ 21’649.93 New build account £ 26’482.84

6. Plans for the future

The emphases for 2021 are as follows:

Parochial Church Council of St. Paul, Penketh Statement of Trustees’ Responsibilities

Law applicable to charities in England & Wales requires the trustees – the members of the Parochial Church Council (PCC) – to prepare financial statements for each financial year which give a true and fair view of the PCC’s financial activities during the year and of its financial position at the end of the year (unless the PCC is entitled to prepare accounts on the alternative receipts and payments basis). In preparing financial statements giving a true and fair view, the members should follow best practice and:

The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy, the financial position of the charity, and which enable them to both ascertain the financial position of the PCC and ensure that the financial statements comply with the charities Act 2011. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Trustees:

Rev Sarah Peppiatt Chair

Dated: May 9[th] 2021

Parochial Church Council of St Paul, Penketh

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Annual Report 2021

Parochial Church Council of St Paul, Penketh Balance Sheet as at 31 December 2020

Note
Fixed assets
Tangible fixed assets
Investments
Current assets
Debtors
Cash at bank and in hand
Liabilities:
amounts falling due within one year
Net current assets/liabilities
Total assets less current liabilities
Liabilities payable after more than one year
Net assets
Unrestricted funds
Restricted funds
Total funds
3
4
7
5
8
9
10		 2020
2019
£ £
363,628
863
364,491
4,190
73,299
77,489
31,685
45,804
410,295
~~8,281~~
402,014
396,538
~~5,476~~
402,014
366,148
808
366,956
10,761
57,704
68,465
31,056
37,409
404,365
~~37,000~~
367,365
365,806
~~1,559~~
367,365

Approved by the PCC on 9[th] May 2021 and signed on its behalf by:

Rev. Sarah Peppiatt

Chairman

Treasurer

Elaine Briers

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Annual Report 2021

Parochial Church Council of St Paul, Penketh Statement of Financial Activities for the year ended 31 December 2020

Unrestricted
Funds
Note
£
Incoming resources
Incoming resources from donors
Income from charitable and ancillary trading
Income from investments
Other incoming resources
113,837
58,786
24
23,723
Total incoming resources
10
196,370
Resources expended
Activities directly related to church work
Charitable Activities
Cost of Generating Funds
102,224
1,964
58,985
Total resources expended
10
163,173
Incoming resources before transfers
Depreciation
Transfers between funds
Net incoming resources
Gains/(losses) on investments
Prior Year Adjustment
Net movement in funds
Balances at 1 January 2020
Balances at 31 December 2020
33,197
-2,520
0
30,677
55
0
30,732
365,806
396,538		 Unrestricted
Funds
Note
£
Incoming resources
Incoming resources from donors
Income from charitable and ancillary trading
Income from investments
Other incoming resources
113,837
58,786
24
23,723
Total incoming resources
10
196,370
Resources expended
Activities directly related to church work
Charitable Activities
Cost of Generating Funds
102,224
1,964
58,985
Total resources expended
10
163,173
Incoming resources before transfers
Depreciation
Transfers between funds
Net incoming resources
Gains/(losses) on investments
Prior Year Adjustment
Net movement in funds
Balances at 1 January 2020
Balances at 31 December 2020
33,197
-2,520
0
30,677
55
0
30,732
365,806
396,538		 Restricted
Funds
£
0
0
0
5,000
5,000
1,083
0
0
1,083
3,917
0
0
3,917
0
0		 Total FundsTotal Funds
2020
2019
£
£
113,837
58,786
24
28,723
83,671
142,021
23
22,635
201,370
248,350
103,307
1,964
58,985
270,667
2,400
35,991
164,256
309,058
37,114
-2,520
0
34,594
55
0
34,649
367,365
402,014
-60,708
-2,842
0
-63,550
128
0
-63,422
**30,732 ** 3,917 34,649
-63,422
365,806
396,538		 1,559
5,476

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Annual Report 2021

Parochial Church Council of St Paul, Penketh

Notes to the financial statements

For the year ended 31 December 2020

2. Employee costs
3. Fixed assets for use
by the PCC
Tangible fixed assets
Gross book value
At January 1 2020
Additions/Disposals
At 31 December 2020
Depreciation
At January 1 2020
Disposals
Charge for year
At 31 December 2020
Net book value
At 31 December 2019
At 31 December 2020
Freehold
land &
buildings
£
353,540
0
353,540
0
0
0
0
353,540
353,540
2020
£
55,963
Fixtures &
fittings
£
15,000
0
15,000
6,242
0
1,750
7,992
8,758
7,000
4. Investments
42.13 shares in the Central Board of Finance of the Church
of England Investment Fund (CIF 1413S)		 Motor
vehicle
£
7,000
0
3,850
3,150
0
770
3,920
3,850
3,080
 2019
£
49,445
Total
2020
£
375,540
0
375,540
9,392
0
2,520
11,912
366,148
363,628
Total
2,019
£
375,540
0
375,540
6,550
0
2,842
9,392
2020
£
863
__
863
2019
£
808
___
808
_

We no longer have any long term investments with Lloyds

5. Analysis of net assets by fund
Fixed Assets
Current Assets
Liabilities
Fund Balance
 General
Funds
£
364,491
72,013
-39,966
396,538
Restricted
Funds
£
0
5,476
0
5,476		 Total
£
364,491
77,489
-39,966
402,014

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6. Surplus is stated after charging
Audit fee
Depreciation		 2020
£
900
2,520
3,420		 2019
£
900
2,842
3,742
7.Debtors
Tax rebate on donations
Loans Receivable
8. Creditors: amounts falling due within one year
PAYE and NIC due
Creditors for goods and services
Missionary & charitable giving
Loans payable within 12 months
9. Liabilities payable after one year
10. Fund details
Unrestricted Funds
General
Designated - Oaks Centre
- Minibus
- Newbuild
Restricted Funds
Lifetime Fund

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Annual Report 2021

Parochial Church Council of St Paul, Penketh Notes to the financial statements For the year ended 31 December 2020

Fund movement by type

Note 11

Fund/Type
General Fund
Unrestricted
CBF/CIF 1413S
Restricted
New Building Fund
Designated
Mini Bus Fund
Designated
Oaks Fund
Designated
Lifetime Fund
Restricted		 Incoming
Balance b/f
Resources
Outgoing
Resources
P/Y
Adjustments,
Gains &
Transfers
Losses
Balance c/f
15,684
66,500
73,101
0
9,083
808
0
55
863
-20,946
3,587
366,673
53,178
-6,383
0
297
-2,238
0
76,395
-83,971
0
25,849
1,646
359,097
1,559
5,000
-1,083
0
5,476

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367,365 201,370 -20,574 0 55 402,014

Accounts Page 5

Annual Report 2021