# Diocese of Liverpool **The Parish Church of St Michael, Aughton**
# **Annual Report of the** . **Parochial Church Council For the year ended 31** ae ee **[st] December 2020**
Pee tye Sah fa Bea coeeyMee a ‘oe‘ rus %
The Parochial Church Council of the Ecclesiastical Parish of St Michael, Aughton, Liverpool Registered Charity No 1128623
## **WELCOME**
Dear all,
In May 2020, I wrote to members of the electoral roll of both St Michael’s and Holy Trinity. Both church buildings were closed and there was a sense of anxiety and uncertainty. In the letter I copied an image of a tree that had been cut down, but with the help of the sun there was new life. On the image is written, _‘May we grow back, not to what was, but instead towards what we can become.’_ Throughout 2020 we discovered new ways of being Church and despite the challenges we faced as a Church, new ministries and new relationships grew.
The weekly pre-recorded YouTube service attracted a virtual congregation and each season we reached out to our Benefice and beyond. Easter, Rogation, Pentecost, Trinity, Harvest, Remembrance, All Souls, Advent and Christmas all gave us opportunities to be creative and to embrace new friends who would take part in the services. Some new members of the virtual congregation also kindly made donations to both St
Michael’s and Holy Trinity, but more importantly they expressed their appreciation for the support the services gave them during a difficult year.
The weekly prayer meeting on a Thursday also welcomed new members from beyond our Benefice and continues to offer fellowship and also spiritual sustenance for those who regularly attend. The hour is filled with a mix of conversation, laughter and prayer. The online Advent Group also welcomed brothers and sisters from other parishes, and we were able to email out each week the talks and material to those who were not able to join us online. In 2021 we joined with other parishes in providing online Lent Groups following the ‘Wellbeing Journey’ course and it was a fantastic success, but more about that in the 2021 report!
One of the biggest challenges was to stay in touch with those who could not access the online ministry. At the start of lockdown we established the ‘prayer chain’ for those who wanted a regular contact with someone. I know that many of those who joined the prayer chain are still keeping in touch with one another. The magazine was suspended in December and replaced with the ‘Benefice Bulletin’, which is emailed out each month. My hope is that those who receive it by email, print it to hand on to friends, family and neighbours. Looking ahead we need to find ways to help people access online ministry, while discovering new creative ways to stay in touch with those who are unable to access online ministry.
Both St Michael’s and Holy Trinity opened for public worship in September and closed when new lockdowns came along. The pattern of worship had to be sustainable so I could do both services. We agreed that St Michael’s would meet at 9.30am and Holy Trinity at 11am. St Michael’s also had the occasional midweek Communion Service on a Wednesday at 11am. By maintaining both ‘in person’ worship and ‘online’ worship, we hoped to be accessible for as many as possible.
2020 changed the mindset of the Church. We could no longer be settled in maintaining what we had, we were in a position where we had to grow our mission. It has often been said that any organisation that does not change when facing new circumstances will eventually die. The Church is experiencing that to be true and so we look towards 2021 feeling better equipped for mission in our changed world. Our hope is that all ages will commit to being a part of Christ’s mission in Aughton, Bickerstaffe and beyond.
Andrew
## **ADMINISTRATIVE INFORMATION**
St Michael’s Church, Church Lane, Aughton, Ormskirk L39 6SB.
Official correspondence to The PCC Secretary, Parish Office, at the above address.
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During 2020 the following served as members of the PCC:
_Incumbent:_ Revd Andrew Housley _(Chairman, ex-officio) Reader:_ Mr Bill Glennon _(ex-officio) Wardens:_ Anthony Bearon _(ex-officio)_ Margaret Ellams (ex-officio) _Treasurer:_ Mr Brian DeVonald _(co-opted) Secretary:_ Mr James Parsons _(co-opted) Deanery Synod representatives:_ Mr Bill Gilpin _(ex-officio)_
_Elected representatives:_
Andrea Connelly, Margaret Ellams, Peter Garrett and Denis O’Brien – elected 2018 to 2021 Adrian Ball, Winifred Pemberton, Janice Sheel and David Snape – elected 2019 to 2022 Ann Barnes, Lorna O’Brien, May Brooke and Jeff Smith – elected 2020 to 2023
_Observers:_
Mr Peter Fogden ( _H&S Officer_ ) Mr Anthony Bearon ( _Child Protection Officer)_
**Bankers:** Santander Bank, Bridle Road, Bootle L30 4GB.
**Independent Examiner:** Mr I. Mooney, 14 Kingsbury Court, Skelmersdale.
**Architects:** Anthony Grimshaw Associates, 6 Bridgeman Terrace, Wigan, WN1 1SX.
Day to day management and control of the Church is exercised by the Rector and Wardens: The Rev Andrew Housley and Mr Anthony Bearon, contactable via the Parish Office on 01695 424457.
## **STRUCTURE, MANAGEMENT AND GOVERNANCE**
St Michael’s PCC operates under the Parochial Church Council Powers Measure 1956. The PCC is registered with the Charity Commission – no. 1128623.
## **OTHER RELATED TRUSTS**
Aughton United Charities, registered charity number 247409, the Rector is a Trustee. Vanbrugh and Tempest Almshouse Charity Trust, registered charity number 227244, four members of the PCC and one other church member are trustees.
St Michael’s VC CE Primary School, the incumbent, one PCC member and one other church member are Foundation Governors.
## **APPOINTMENT TO THE PCC**
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.
## **COMMITTEES**
The PCC operates through three sub-committees, which meet as required between full meetings of PCC:
**Standing Committee** – required by law, it transacts the business of the PCC between its meetings, subject to any direction given by the full Council. Membership of the Standing Committee is the Rector, the Churchwardens, the Treasurer, the Secretary and two elected PCC members - in 2020 these were: Mr Denis O’Brien and Mr Jeff Smith.
**Social Committee** – organises a range of social events. Membership in 2020 was Mrs Lynn Trelford (Chair), Mrs Betty Craig, Mr Brian DeVonald, Mrs Barbara McCartney, Mrs Debbie Fisher, Mrs Joyce Taylor and Mr Neil Jones.
**Fabrics Committee** – has delegated power to address fabric issues in the Church and Church Hall. Membership in 2020 was Mr Peter Fogden (Chair), Mr Anthony Bearon, Mr Brian DeVonald, Mr Denis O’Brien, Mr Peter Garrett and Mr David Snape.
PCC members receive regular instruction and advice on their roles as Trustees, on health and safety issues, risk assessment and management, and on child and vulnerable adult protection procedures, from the relevant PCC officers.
**THE ELECTORAL ROLL** presented to the Annual Meeting in 2020 recorded the names of 138 people, of whom 37 were non-resident in the parish.
**OBJECTIVES -** St Michael’s PCC has the responsibility of co-operating with the Rector in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical in this parish (PCC (Powers) Measure 1956). It is responsible for the maintenance of the Church and Church Hall in Church Lane, Aughton. St Michael’s is a broad and welcoming church that seeks to provide a spiritual home for all who seek God in Jesus Christ.
We proclaim the Gospel of Christ according to the doctrines and practices of the Church of England, as part of the worldwide Anglican Communion of churches. We worship the one true God, enjoy and share the fellowship of all our members and friends, and aim to live out the commandment to “love our neighbour as ourselves” through practical care and concern for those in our community.
## **REPORTS FROM CHURCH GROUPS AND ACTIVITIES**
## **1 Church and Fabric Report**
In conjunction with members of the SMT steps have been taken to make the church more accessible to those suffering from dementia. Yellow signs indicating access and egress from the toilet have been erected and the wall behind the toilet has been painted yellow. A new lock has been fitted to the toilet door so that it can be opened from the outside should the need arise.
## **2 Graveyard Report**
The grass in the graveyard is cut at intervals by a local contractor. Members of the congregation and the parish continue to maintain the flower beds and the Garden of Rest. The paths are kept clear of weeds by application of weed killer and surface contamination is controlled by spraying with a biodegradable fluid. Leaves are removed with other waste material generated in the Church and churchyard and collected weekly by a licensed waste contractor.
A Christmas tree support was installed near to the church main door.
## **3 Inspections and Servicing**
The central heating boiler was inspected for insurance purposes and serviced. The fire extinguishers were tested and serviced as required and portable appliances tested. The intruder alarm system was serviced.
The gutters and accessible roof areas were cleaned as required. Ladders were inspected at three monthly intervals. The annual asbestos inspection was completed.
The past year has been very challenging, and activities have been greatly curtailed.
On behalf of the PCC, we would like to thank all those members of the congregation and the parish who have been able to assist in ensuring that the Church and churchyard remain attractive Aughton features of the Aughton landscape.
## **4 Church Hall and Fabric Report**
The two meeting rooms and the entrance hall were decorated. All woodwork was finished in gloss paint and walls and ceilings with selected emulsion finishes. Many thanks to the Social committee for funding this work. Cracks in the pointing of the coping stones and brickwork at the north end of the main meeting room had been the source of water ingress. The loose mortar was ground out and repointed.
## **5 Inspections and Servicing**
The gutters were cleaned, and shrubs and hedges trimmed. A brown bin licence was obtained from WLBC to enable leaves, hedge trimmings and other green waste to be disposed of. The central heating boilers were inspected for insurance purposes and serviced. Portable appliances were tested. The fire alarm system was serviced. Fire alarm call points and emergency lighting were tested at specified intervals. Ladders were inspected at three monthly intervals.
On behalf of the PCC, we would like to thank everyone who assists in running the Hall.
## **Peter Fogden PP Fabric Committee**
|**STATEMENT OF FINANCIAL ACTIVITIES**_._|**STATEMENT OF FINANCIAL ACTIVITIES**_._|**STATEMENT OF FINANCIAL ACTIVITIES**_._|**STATEMENT OF FINANCIAL ACTIVITIES**_._|**STATEMENT OF FINANCIAL ACTIVITIES**_._||
|---|---|---|---|---|---|
|(All values to the nearest £) For the year ended 31stDecember 2020_._||||||
|Code|General Designated||Restricted|Endowment Total Funds||
||Funds Funds||Funds|Funds 2020 2019||
|**INCOMING RESOURCES**||||||
|Voluntary Income 2a|75017 23478||7072||105567 88500|
|Fund Raising Activities 2b|355|-|-||355 1716|
|Income from Investments 2c|-|42|126||168 284|
|Statutory Fees 2d|4878|-|-||4878 10004|
|Church Activities Income 2e|3420|-|3870||7290 23330|
|Other Incoming Resources 2f|Nil|-|1814||1814 1764|
|**TOTAL INCOMING RESOURCES **|**83670 23520**||**12882**||**0120072 125598**|
|**RESOURCES USED.**||||||
|Cost of generating 3a|-
|-|5||5 319|
|Voluntary Income/Funds||||||
|Mission/Charitable Giving 3b|100|-|1328||1428 1316|
|Church Activities 3c 113242||-|6530||119772 132062|
|Major Capital Expenditure 3d|100|-|2286||2386 1082|
|**Other Outgoings**3e|Nil|-|-||- Nil Nil|
|**TOTAL RESOURCES EXPENDED** **113442 0**|||**10149**|**0 123591 134779**||
|**NET INCOMING/OUTGOING**|(**29772) 23520**||**2733**|**0 (3519) ( 9181)**||
|**RESOURCES BEFORE OTHER**||||||
|**RECOGNISED GAINS & LOSS**||||||
|Excess Cr Funds over book entries|314
|-|-
|-|**314 (198)**|
|**GAINS/(LOSSES) ON INVESTMENTS**||||||
|Realised
|-|-|-|-|- -|
|Unrealised Investment Bond Gain|8902|-|-|-|8902 12552|
|**NET RESOURCES FOR YEAR**|**(20556) 23520**||**2733**|**NIL 5697 3173**||
|**TRANSFER BETWEEN FUNDS**24401 (21931)|||(2470)|-|NIL NIL|
|**(**Un-Restricted & Designated Funds||||||
|Transferred to Restricted Funds to cover||||||
|Repairs & Maintenance See Page 2–13 (Net assets)||||||
|**NET MOVEMENT IN FUNDS**|3845 1589||263|NIL 5697 3173||
|**BALANCES B/FWD 1/1/2019**|66730 11479||310201|12000 400410 397237||
||||||_______|
|**BALANCES C/FWD AS AT**|**7057513068**||**310464**|**12000406107** 400410||
|**31st DECEMBER 2020**||||||
## **Financial Review – 2020**
Due to the Covid-19 Pandemic the PCC had to rely solely on the automated Offerings from the congregation by means of the Parish Giving Scheme and the Standing Orders to keep the Church viable and pay it’s every day running costs. This was augmented by the Furlough Scheme to cover 80% of salary costs and some various Donations. Even so, the PCC sadly had to make the position of Sexton redundant by the end of October. The position had become unaffordable over the past several years in relation to our income. The importance of the congregation making their Offerings by automated means has surely been proved. Without them the effect on the Church finances would have been disastrous.
The **Operating Loss** for 2020 **reduced to £ 3,519** from £9,181 for 2019, but would have been a **loss of £16.5K** if we had not received a Legacy for £20K. The Legacy enabled us to pay the **Parish Share of £78,358 in full** for 2020. **The Investment Bond again increased in value by £8902** and so converted the Operation **Loss to a Profit of £5697.** But even this profit is made up mainly by another Legacy of £4.3K.
Unfortunately, the Pandemic curtailed the funds raised normally such as Gift Day, Summer and Christmas Lantern Fair and the Social Committee, and of course the hard work performed by the Friends of St. Michael, whose automated Subscriptions covered some of the churchyard and fabric costs. We are thankful to the all the people involved. Without these money raising events we find it difficult to meet our obligations. The Social Committee also paid £1425 costs to redecorate the Church Hall. We must also give great thanks to our Congregation, many of whom have joined our Parish Giving Scheme, and also the people of Aughton and Nationwide who have supported our efforts to provide services to the community including YouTube Services which contribute to a vibrant Parish Church.
The congregation have responded well to the PCC’s request with their personal support of various Charities with at least £3,864 as shown on Page 2-12. Our Parish Share to the Diocese in part is charitable, as it enables other parishes in the diocese to function in their communities and perform their own charitable functions.
The **Church Hall** was again ably led by our Hall Manager whose title has changed to **Church Buildings Manager.** His dedication and hard work made the Hall “Virus Safe” in accordance with government guidelines. He has made many improvements to the Hall and rearranged the Hall Office now that the Risograph Printer has been returned. The Hall Rentals fell to £2,972 from £7,721 for 2019 due to being unable to open as normal. This caused a Loss of £2,695.
**The Financial Outlook** for 2021 is again affected by the Pandemic closing the church activities down drastically. If we can only rely on the Parish Giving Scheme and Standing Order Offerings total £4.5K per month, against a regular outlay of £2.5K per month, then we shall be £4K per month short in paying our Parish Share of ££6.6K. We will be able to pay the full Parish Share until March 2021, from then on it will be paid piecemeal as and when. Our Bond Reserves have £55K available to the PCC which would last 14 months if used. **We would then have to consider if St Michaels Church can carry on functioning.** Once the Church is allowed to operate again, we need to uplift our Fundraising activities and **also increase our use of the Parish Giving System which is now able to be joined On-Line as well as by telephone.**
## **Reserves Policy - 2020**
We can only have a Reserves policy if we have sufficient income to more than cover our outlay. Therefore, the only Reserves we have to call upon are represented by the Investment Bond value. It is presently worth £67K of which £12K is an Endowment, leaving **£55K as PCC Reserves.**
## **Funds Available**
The Notes to the Financial Statements, Page 2-13 show that PCC Unrestricted Fixed and Current Assets total some £84K. i.e. (The Aberdeen Multi-Manager Ethical Bond of £55K + Unrestricted net Current Assets £16K + Designated Deposit Balance of £13K). Therefore, the available “Free Funds” after allowing for Reserves as above is £29K, of which the Debtors account for £4K of the total monies still due in 2021 from HMRC re Gift Aid tax claims, giving an actual funds available figure of £25K as at 31 December 2020. (The Parish Share alone costs £6,596 per month which will be paid out the next day, **leaving £18,500 available for 2021** ).
## **Financial Plans for the Future**
The PCC are taking an active part in the future plans laid out by the Ormskirk Parish Deanery to grow our Churches. We intend to continue promoting the activities of The Friends of St Michael and to promote the use of Legacies. **Brian DeVonald – PCC Treasurer.**
## **RISK MANAGEMENT 2020**
## **Finance**
## The PCC acted as **Financial Agent** for the following people/organisations:
Liverpool Diocesan Board of Finance re: Clergy Fees.
Fees for Bell Ringers, Organists, Vergers and Choir at Weddings.
Fees for Organists, Vergers, and Grave Diggers at Funerals.
## **Special Collections for** :
Children’s Society, Compassion Child Sponsors, Litherland Schools Clothes, Salvation Army Clothes, Skelmersdale Food Bank, Traidcraft.
## **Financial Risk Rating:**
## High impact x Low likelihood = Medium Risk
Our Reserves of £55K is available for any emergencies and maintenance required under the Quinquennial Inspection work to be done in 2021; especially as the Friends of St Michael have accumulated funds of £25K to help towards Church Fabric.
The church funds are held on current account with Santander Bank, and on call with the C of E Central Board of Finance. The existing £50K Ethical Investment Bond now valued at £67K, is run by Standard Aberdeen Multi-Manager Ethical Investments, and is regarded as holding the Reserves plus the £12K Miss Holmes Endowment. This is considered to be an appropriate and safe spread. Cash is kept in the Church safe (for short periods of time), no loose cash is left in the Church. All Plate and Envelope Donations are counted under Dual Control. All valuables are kept in a wall-safe, which itself is kept in the locked Vestry room, the keys of which are held by appointed persons.
## **Brian DeVonald - PCC Treasurer**
## **Operational Risk Rating:**
## High impact x Low likelihood = Medium Risk
Should the Church building be unusable, services can be held in the Church Hall, which is situated on the opposite side of Church Lane to the Church buildings. A locked Hall Office will serve as a place to count monies and store valuables temporarily.
The Annual Report for the year 2020 was approved by the PCC on 25[th] March 2021 and signed on its behalf by:
Rev. Andrew Housley.
## ST. MICHAEL'S CHURCH - AUGHTON
## **Annual Report**
## **and**
## **Financial Statements**
## **of the**
## **Parochial Church Council**
**For the year ended 31[st] December 2020**
Incumbent Rev. A. Housley The Rectory 10 Church Lane Aughton, Ormskirk Lancashire L39 6SB Bankers Santander Bridle Road Bootle Merseyside L30 4GB Independent Mr. I. Mooney Examiner 14 Kingsbury Court Skelmersdale Lancashire 6 Bridgeman Terrace Wigan Lancashire WN1 1SX
. Architects Anthony Grimshaw Associates
The Parochial Church Council of the Ecclesiastical Parish of St Michael, Aughton, Liverpool Registered Charity No 1128623
## **Page 2 - 1**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON STATEMENT OF FINANCIAL ACTIVITIES** _**.**_
|(All values to the nearest £)**For the year ended 31st December 2020****_._**|(All values to the nearest £)**For the year ended 31st December 2020****_._**|(All values to the nearest £)**For the year ended 31st December 2020****_._**|(All values to the nearest £)**For the year ended 31st December 2020****_._**|(All values to the nearest £)**For the year ended 31st December 2020****_._**|||
|---|---|---|---|---|---|---|
|**Code**|**General Designated Restricted**|||**Endowment Total Funds**|||
||**Funds Funds**||**Funds**|**Funds 2020 2019**|||
|**INCOMING RESOURCES**|||||||
|Voluntary Income 2a|75017 23478||7072|||105567 88500|
|Fund Raising Activities 2b|355|-|-|||355 1716|
|Income from Investments 2c|-|42|126|||168 284|
|Statutory Fees 2d|4878|-|-|||4878 10004|
|Church Activities Income 2e|3420|-
|3870|||7290 23330|
|Other Incoming Resources 2f|Nil|-|1814|||1814 1764|
|**TOTAL INCOMING RESOURCES **|**83670 23520**||**12882**|||**0 120072 125598**|
|**RESOURCES USED.**|||||||
|Cost of generating 3a|-
|-|5|||5 319|
|Voluntary Income/Funds|||||||
|Mission/Charitable Giving 3b|100|-|1328|||1428 1316|
|Church Activities 3c|113242|-|6530|||119772 132062|
|Major Capital Expenditure 3d|100|-|2286|||2386 1082|
|**Other Outgoings**3e|Nil|-|-|||- Nil Nil|
|**TOTAL RESOURCES EXPENDED**|**113442 0**||**10149**|||**0 123591134779**|
|**NET INCOMING/OUTGOING**|(**29772) 23520**||**2733**|||**0 (3519) ( 9181)**|
|**RESOURCES BEFORE OTHER**|||||||
|**RECOGNISED GAINS & LOSS**|||||||
|Excess Cr Funds over book entries|314
|-|-||-|**314 (198)**|
|**GAINS/(LOSSES) ON INVESTMENTS**|||||||
|Realised
|-|-|-||-|- -|
|Unrealised Investment Bond Gain|8902|-|-||-8902 12552||
|**NET RESOURCES FOR YEAR**|**(20556) 23520**
||**2733**|**NIL 5697 3173**|||
|**TRANSFER BETWEEN FUNDS**24401 (21931)|||(2470)||-|
NIL NIL|
|**(**Un-Restricted & Designated Funds|||||||
|Transferred to Restricted Funds to cover|||||||
|Repairs & Maintenance See Page 2–13 (Net assets)|||||||
|**NET MOVEMENT IN FUNDS**|3845 1589||263|NIL 5697 3173|||
|**BALANCES B/FWD 1/1/2019**|66730 11479||310201|12000 400410 397237|||
|||||||_______|
|**BALANCES C/FWD AS AT**|**70575 13068**||**310464**|**12000 406107** 400410|||
|**31st DECEMBER 2020**|||||||
**The Notes on Pages 2 - 4 to Page 2 - 25 form part of these Accounts.**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
## **….**
## **BALANCE SHEET AS AT 31[ST] DECEMBER 2020.**
(All values to the nearest £)
|
**Note 2020**|**Note 2020**|**Note 2020**|**2019**|
|---|---|---|---|
|FIXED ASSETS**.**||||
|Tangible|5a|273799|273799|
|Investment|5b|67275|58373|
||341074|341074|341074
332172|
|CURRENT ASSETS.||||
|Debtors|6a|3900 6360|3900 6360|
|Bank Accounts|6|62077|63132|
|||65977|69492|
|LIABILITIES||||
|Creditors - amounts falling||||
|Due within one year.|7|( 944)|(1254)|
|||______|______
______|
|NET CURRENT ASSETS/LIABILITIES||65033|68238|
|**TOTAL NET ASSETS**||**406107**|**400410**|
|**PARISH FUNDS**||||
|Unrestricted|9 70575 66730|9 70575 66730|9 70575 66730|
|Designated|9|13068 11479|13068 11479|
|Restricted|9 310464 310201|9 310464 310201|9 310464 310201|
|Endowment|9|12000|12000|
|||**406107**|**400410**|
Approved by the Parochial Church Council on 25th March 2021 and signed on its behalf by:-
Rev Andrew Housley
Mr Anthony Bearon
**The Notes on Pages 2 - 4 to Page 2 - 25 form part of these Accounts.**
**Page 2 - 3**
## **INDEPENDENT EXAMINERS REPORT (SORP 2015) to the PCC of St. Michael, Aughton For the year ended 31[st] . December 2020** ,
as set out on pages (2-1) to (2-25) of the Annual Report.
## **Respective responsibilities of Trustees and Examiner**
The PCC are responsible for the preparation of the accounts. They consider 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,
- 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
- to state 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 and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s statement**
In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect: Accounting records were not kept in accordance with section 130 of the Charities Act or the accounts do not accord with the accounting records
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## • N/A
March 2021.
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL - AUGHTON Page 2 –4 NOTES TO THE FINANCIAL STATEMENTS**
## for the year ended 31st December 2020 **.**
## **Accounting Policies** .
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
## **Funds** .
_Endowment Funds_ are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used as either restricted or unrestricted funds depending upon the purpose for which the endowment was established. The Endowment Funds are now part of the Aberdeen Investment Bond.
_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 the 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 forward 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 restricted funds on an average balance basis.
_Designated Funds_ are Unrestricted Funds which the PCC has decided to distinguish apart from other monies so that they may be used for special ongoing purposes from time to time. These funds can be reallocated for any other purpose at any time as the PCC sees fit. Where there is no separate investment, interest is apportioned to individual designated funds on an average balance basis.
_Unrestricted funds_ are general funds which can be used for PCC ordinary purposes.
## **Incoming Resources.**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Accrual is made for the Tax Refund due on that part of Gift Aid monies which is not received via the Parish Giving Scheme, from 6[th] April to 31st December annually. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, as is Interest. 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 paid over, or when awarded, if that reward creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. 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 with s.96 (2)(a) of the Charities Act 1993. 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. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred. Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.
## **Current Assets**
Amounts owing to the PCC at 31[st] . December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectable.
Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at a Bank.
## **Investment** s
Investments are valued at market value at 31[st] . December
||**PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL –AUGHTON** **Page 2 - 5**|**PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL –AUGHTON** **Page 2 - 5**|**PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL –AUGHTON** **Page 2 - 5**|**PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL –AUGHTON** **Page 2 - 5**|
|---|---|---|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS**(Cont)**for the year ended 31st December 2020.**|||||
|**2.** **INCOMING RESOURCES** General Designated Restricted||||Endowment Total Funds|
|**Code/Note** All values to the nearest £ Funds Funds|||Funds|Funds 2020 2019|
|**2a**|**Voluntary Income**||||
|1|Planned Giving:Gift Aid s/o|11235 (16)||11235 12645|
|1|Planned Giving:Gift/A Env.|3093 (15)||3093 5880|
|1|Planned Giving:- PGS G/A|32972 (44)||32972 27722|
|1|FRIENDS Gift Aid Subs|- (45) -|2775|2775 3415|
|2|FRIENDS Non-Gift Aid Subs - (12) -||460|460 630|
|2|Planned Giving:- PGS NonG/A 2612 (05)|||2612 254|
|2|Other Env. Non Gift Aid|490 (05)||490 501|
|3|Gift Aid – One Off Env.|61 (05)||61 384|
|3|Collections (Open Plate)|3020||3020 10801|
|4|Annual Gift DayGift Aid|2330||2330 1655|
|4|Annual Gift Day- Non G/A|150||150 230|
|4|Donation Gift Aided|2125 -|-|2125 791|
|4|Donations Ch.& Child Spons|3660|1018
|4678 5528|
|4|Donations Hall-Major Repairs -||1475|1475 -|
|6|Tax Recoverable
|4711|- 694
|5405 6192|
|6|Tax Recoverable via PGS
|8243||8243 6931|
|6a|Taxre Small Donation Scheme|315||315 2000|
|7|Legacies (Church)
|- 23478 -||23478 -|
|8|Grants-Graveyard-Aughton PCC - 500|||500 500|
|8|Grants-Graveyard-Aughton Charities - 150|||150 150|
|||**75017234787072**
||**105567 88500**|
|**2b**|**Fund Raising** **Activities**||||
|9|Christmas Fair Donations
|355 -|-|355 1716|
|9|Almshouses Garden Party
|-||- -|
|||**355 NIL NIL**
||**355 1716**|
|**2c**|**Income from Investments**||||
|10|Bank Interest - Church
|- 42 126||168 263|
|10|
- School Gov.|- - -||- 21|
|||**- 42126**||**168283**|
|**2d **|**Statutory Fees**||||
|11|P C C Church Fees
|**4878**||**4878**10004|
|0|||||
|**2e**|**Income from Church Activities**||||
|12|Book Stall
|-||- -|
|12|Card Stall
|-||- 57|
|12|Church Hall - Hire
|2972||2972 7721|
|12|Church Hall - Donations
|264||264 895|
|12|Church Magazine
|5||5 373|
|12|Jam Stall
|134||134 87|
|12|Small Photocopier Receipts|18||18 10|
|12|Trading Account|27||27 25|
|12|FRIENDS of St Michael
|-**-**|**1246**
|1246 4000|
|12|St Michaels Social Group||**954**
|954 7806|
|12|Wednesday Fellowship
|-|**270**
|270 956|
|12|School Governors
|-|**1400**
|1400 1400|
|||**3420-**|**3870**|**729023330**|
|**2f**|**Other Incoming Resources**||||
|13|Share Rectory by Holy Trinity|nil -|**1814**|-1814 1764|
|**TOTAL INCOMING RESOURCES 8367023520**|||**12882**
|**0120072 125520**|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 – 6 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020** .
## **3. RESOURCES EXPENDED**
|Funds Funds Funds Funds
**3aCosts of Generating Voluntary Income & Funds**
17 Children’s Fund -
-
17 Christmas Fair
- -
17 Christmas Party - -
17 Int. paid to Child Sponsorship 5
17 Regular Giving Envelopes -
-
17 Trading Account - -
**Total 3a NIL** **NIL 5**
**3bMission & Charitable Giving**:
18Overseas Missionary Societies- -
18Overseas Relief / Dev Agencies- 1328
18Home Mission & Other Churches100 -
18Secular Charities **-- **
**Total 3b 1001328**
**3cChurch Activities**
19 Parish Share
78358
20 Salaries/ (Church) 5321
21 Rectors Expenses
537
21 Rectory Costs
3915
21 Visiting Clergy
16
22 Parish Training & Mission Ops 51
22
23a Church Running Expenses
694
23a Administration &Governance 8526
23a Small Photocopier Costs -
23a Upkeep of Churchyard
650 3431
23a Upkeep of Services
478
23b Church Maintenance & Fabric 1210
23c Church Insurances 3904
24 Church Utility Bills
3044
25 Card Stall
79
25 Church Hall - Operating Costs 4467
25 Church Hall – Maint/Repairs 1365
25 Magazine Costs
627
25 FRIENDS of St M –Event Expenses nil
25 St Michael’s Social Group -
2273
25 St Michael’s Youth Club - - -
25 Wednesday Fellowship - - 330
25 School Governors - - 474
**Total 3c**
**113242** **- 6530**
**3d**
**Major Capital Expenditure**
27 Church Page (2 – 19) - - 811 -
28 Hall Major Repairs Page(2-14) 100-1475-
**Total 3d100- 2286-**
**TOTAL RESOURCES EXPENDED113442-10149NIL**|Funds Funds Funds Funds
**3aCosts of Generating Voluntary Income & Funds**
17 Children’s Fund -
-
17 Christmas Fair
- -
17 Christmas Party - -
17 Int. paid to Child Sponsorship 5
17 Regular Giving Envelopes -
-
17 Trading Account - -
**Total 3a NIL** **NIL 5**
**3bMission & Charitable Giving**:
18Overseas Missionary Societies- -
18Overseas Relief / Dev Agencies- 1328
18Home Mission & Other Churches100 -
18Secular Charities **-- **
**Total 3b 1001328**
**3cChurch Activities**
19 Parish Share
78358
20 Salaries/ (Church) 5321
21 Rectors Expenses
537
21 Rectory Costs
3915
21 Visiting Clergy
16
22 Parish Training & Mission Ops 51
22
23a Church Running Expenses
694
23a Administration &Governance 8526
23a Small Photocopier Costs -
23a Upkeep of Churchyard
650 3431
23a Upkeep of Services
478
23b Church Maintenance & Fabric 1210
23c Church Insurances 3904
24 Church Utility Bills
3044
25 Card Stall
79
25 Church Hall - Operating Costs 4467
25 Church Hall – Maint/Repairs 1365
25 Magazine Costs
627
25 FRIENDS of St M –Event Expenses nil
25 St Michael’s Social Group -
2273
25 St Michael’s Youth Club - - -
25 Wednesday Fellowship - - 330
25 School Governors - - 474
**Total 3c**
**113242** **- 6530**
**3d**
**Major Capital Expenditure**
27 Church Page (2 – 19) - - 811 -
28 Hall Major Repairs Page(2-14) 100-1475-
**Total 3d100- 2286-**
**TOTAL RESOURCES EXPENDED113442-10149NIL**|Funds Funds Funds Funds
**3aCosts of Generating Voluntary Income & Funds**
17 Children’s Fund -
-
17 Christmas Fair
- -
17 Christmas Party - -
17 Int. paid to Child Sponsorship 5
17 Regular Giving Envelopes -
-
17 Trading Account - -
**Total 3a NIL** **NIL 5**
**3bMission & Charitable Giving**:
18Overseas Missionary Societies- -
18Overseas Relief / Dev Agencies- 1328
18Home Mission & Other Churches100 -
18Secular Charities **-- **
**Total 3b 1001328**
**3cChurch Activities**
19 Parish Share
78358
20 Salaries/ (Church) 5321
21 Rectors Expenses
537
21 Rectory Costs
3915
21 Visiting Clergy
16
22 Parish Training & Mission Ops 51
22
23a Church Running Expenses
694
23a Administration &Governance 8526
23a Small Photocopier Costs -
23a Upkeep of Churchyard
650 3431
23a Upkeep of Services
478
23b Church Maintenance & Fabric 1210
23c Church Insurances 3904
24 Church Utility Bills
3044
25 Card Stall
79
25 Church Hall - Operating Costs 4467
25 Church Hall – Maint/Repairs 1365
25 Magazine Costs
627
25 FRIENDS of St M –Event Expenses nil
25 St Michael’s Social Group -
2273
25 St Michael’s Youth Club - - -
25 Wednesday Fellowship - - 330
25 School Governors - - 474
**Total 3c**
**113242** **- 6530**
**3d**
**Major Capital Expenditure**
27 Church Page (2 – 19) - - 811 -
28 Hall Major Repairs Page(2-14) 100-1475-
**Total 3d100- 2286-**
**TOTAL RESOURCES EXPENDED113442-10149NIL**|Funds Funds Funds Funds
**3aCosts of Generating Voluntary Income & Funds**
17 Children’s Fund -
-
17 Christmas Fair
- -
17 Christmas Party - -
17 Int. paid to Child Sponsorship 5
17 Regular Giving Envelopes -
-
17 Trading Account - -
**Total 3a NIL** **NIL 5**
**3bMission & Charitable Giving**:
18Overseas Missionary Societies- -
18Overseas Relief / Dev Agencies- 1328
18Home Mission & Other Churches100 -
18Secular Charities **-- **
**Total 3b 1001328**
**3cChurch Activities**
19 Parish Share
78358
20 Salaries/ (Church) 5321
21 Rectors Expenses
537
21 Rectory Costs
3915
21 Visiting Clergy
16
22 Parish Training & Mission Ops 51
22
23a Church Running Expenses
694
23a Administration &Governance 8526
23a Small Photocopier Costs -
23a Upkeep of Churchyard
650 3431
23a Upkeep of Services
478
23b Church Maintenance & Fabric 1210
23c Church Insurances 3904
24 Church Utility Bills
3044
25 Card Stall
79
25 Church Hall - Operating Costs 4467
25 Church Hall – Maint/Repairs 1365
25 Magazine Costs
627
25 FRIENDS of St M –Event Expenses nil
25 St Michael’s Social Group -
2273
25 St Michael’s Youth Club - - -
25 Wednesday Fellowship - - 330
25 School Governors - - 474
**Total 3c**
**113242** **- 6530**
**3d**
**Major Capital Expenditure**
27 Church Page (2 – 19) - - 811 -
28 Hall Major Repairs Page(2-14) 100-1475-
**Total 3d100- 2286-**
**TOTAL RESOURCES EXPENDED113442-10149NIL**|Funds Funds Funds Funds
**3aCosts of Generating Voluntary Income & Funds**
17 Children’s Fund -
-
17 Christmas Fair
- -
17 Christmas Party - -
17 Int. paid to Child Sponsorship 5
17 Regular Giving Envelopes -
-
17 Trading Account - -
**Total 3a NIL** **NIL 5**
**3bMission & Charitable Giving**:
18Overseas Missionary Societies- -
18Overseas Relief / Dev Agencies- 1328
18Home Mission & Other Churches100 -
18Secular Charities **-- **
**Total 3b 1001328**
**3cChurch Activities**
19 Parish Share
78358
20 Salaries/ (Church) 5321
21 Rectors Expenses
537
21 Rectory Costs
3915
21 Visiting Clergy
16
22 Parish Training & Mission Ops 51
22
23a Church Running Expenses
694
23a Administration &Governance 8526
23a Small Photocopier Costs -
23a Upkeep of Churchyard
650 3431
23a Upkeep of Services
478
23b Church Maintenance & Fabric 1210
23c Church Insurances 3904
24 Church Utility Bills
3044
25 Card Stall
79
25 Church Hall - Operating Costs 4467
25 Church Hall – Maint/Repairs 1365
25 Magazine Costs
627
25 FRIENDS of St M –Event Expenses nil
25 St Michael’s Social Group -
2273
25 St Michael’s Youth Club - - -
25 Wednesday Fellowship - - 330
25 School Governors - - 474
**Total 3c**
**113242** **- 6530**
**3d**
**Major Capital Expenditure**
27 Church Page (2 – 19) - - 811 -
28 Hall Major Repairs Page(2-14) 100-1475-
**Total 3d100- 2286-**
**TOTAL RESOURCES EXPENDED113442-10149NIL**|
|
|
|---|---|---|---|---|---|---|
|||||||
|
||
-
100|
-
-|||||
||
**100**|
**-**|**2286**||||
|||**-**|**10149**|**NIL**|||
**PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 – 7 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020**
||**NOTES TO THE**
**for the**|**FINANCIAL STATEMENTS**(Continued)
**year ended 31st December 2020**|
|---|---|---|
|**4a**
|**STAFF COSTS**
**Sexton Duties**
N.I.S (Set 0ff £138)
Parish Admin Work
N.I.S. (Set Off £133)
Pension costs
Wedding Fees (Apl to Oct)
Funeral Fees (Apl to Oct)
Less HMRC Furlough–5562
**Organist**
**See Page (2 – 6) Code 20**
**Hall Manager**Salary 3741
**See Page (2 –14)**Admin 856
Less HMRC Furlough-2002|**2020**
3779
nil
3669
,
nil
133
358
1689
= 4066
1255
**5321**
**2595**
|
||
|
=|
|||
|
During the year the PCC employed a Sexton and a Hall Manager and paid for an Organist. The Sexton and Hall Manager’s income is Taxable. The Sexton also paid National Insurance. The Organist is Self Employed. The Sexton and the PCC pay into the N.E.S.T Pension Scheme. The Sexton’s and Hall Manager’s holidays were covered by the Church Wardens.
**Unfortunately, due to the level of the Operational Losses over the past several years the PCC decided reluctantly to make the position of Sexton redundant, as the position was evidently unaffordable. The reduction in Income due to the Corvid 19 Virus compounded the situation. Fortunately, the PCC were able to claim Furlough payments from HMRC which covered 80% of the salaries over the Statutory Notice period which ended 29th October 2020. The Sexton received a Redundancy Payment in accordance with Employment Law.**
## **4b PAYMENTS TO PCC MEMBERS**
## **5. FIXED ASSETS FOR USE BY THE PCC**
|**5a TANGIBLE ASSETS** **Freehold Land Church**|**5a TANGIBLE ASSETS** **Freehold Land Church**|**Total**
|**Previous**|
|---|---|---|---|
|**(All Unrestricted) & Buildings Equipment**||**Year**||
|Church Hall
£
|£|£
|£|
|Actual/Deemed cost since 1/1/99 £273,799
|-|£273,799 £273,799||
|£173799(1998)||||
|Additions**- -**||**-**|**-**|
|Disposals - -||-|-|
|At 31st Dec 2020 £273,799 -||£273,799 £273,799||
|Depreciation
nil||nil
|nil|
|Net Book Value **£273,799-**||**£273,799 £273,799**||
The freehold land & buildings comprise the Church Hall.
The Church Equipment comprising Small Photocopier, two Lap-Top Computers with one Printer, and Overhead Projector have been written off since purchase and have no value in the Accounts. The Electric Piano has been donated by use of a Legacy.
A GoodBox Core Device was purchased in June 2019 to enable Electronic Giving using payment cards. **The Rioch Duplicator 5 year Lease ended Nov 2020, and has been returned in order to cut costs** .
**NB The Church Hall is Insured with Ecclesiastical Insurance Ltd for £812,394 from Aug 2020. (Information only:- The Church Building, not part of PCC Assets, is insured for £11,590,000)**
|**5b INVESTMENTS Cost Gross Book Value at end of Year**
Aberdeen Standard Multi-Manager
Unrestricted Endow Funds
Ethical Bond. £50K £46,373 (31/12/19) + £12,000 =
**Increase in Value from 31/12/19 to 31/12/20 (+)£ 8,902**
**Total Investments**43,767.783 Units @ 153.71p**£55,275 +£12,000 =**|£58373
**£67,275**|
|---|---|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 -8 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
|**6.**
|**CURRENT ASSETS– Bank**|**CURRENT ASSETS– Bank**|**Accounts**
**2020**
14086
39790
-
53876
1005
6782
414
**62077**|
|
|---|---|---|---|---|
||
Santander
L D B F Deposit a/c
Cash on Hand
Social Group a/c
T S B School Governors
Wednesday Fellowship
|
|||
|||
|||
||||||
|**6a.**
|**ACCRUALS AND DEFERRED INCOME as at 31st **|**ACCRUALS AND DEFERRED INCOME as at 31st **|**ACCRUALS AND DEFERRED INCOME as at 31st **|**December 2020.**||
|---|---|---|---|---|---|
|All values to the|nearest £|B’fwd. Actual|Net|Accrual
Accounts||
|**6a.Debtors.**||2020||/Prepay
2020||
|Part Wedding Fees paid out||133
133|-|-|-|
|Small Donations|Tax Scheme (19/20) 2000
2000||-|-|-|
|Small Donations|Tax Scheme (20/21)||-|315|315|
|Tax Refunds Gift Aid||4227
4227 Apl/Dec’19 -||-|-|
|||-
1820 Jan/Apl’20|1820|3585*|5405**^**|
|||6360 8180
|1820|**3900**|5720|
|***Analysis of Provisions for 2020:- **||||||
|**(Unrestricted)**||||||
|The G/Aid Tax Refund for theCalendar year2020 is:-||||||
|||20/80ths of Gift Aided Giving|£14389|25% = £|3597|
|||Plus Gift Day Gift Aid|2330|25% =£|583|
||||||4180|
|Other Gift Aidto be Claimed is:-||||||
|||Donations – Gift Aided|2125|25%£|531|
||||18844|**£**|**4711**|
|(**Restricted**)||Friends of St.M G/A Jan/Dec|£ 2775|
25% =£|**694**|
|||Jan/Dec 2020 – Total Claim|21619|**£ 5405^**||
|**ACCRUAL**||Gift Aid Due 6thApril 2020–31stDecember 2020||||
|||Full Calendar year Gift Aid Donations||= £21619||
|||Less Jan/Apl received £1820 x|4 =£ 7280|||
|||Remainder @ 25% x||£14339 = £|**3585***|
## **(** _**6/4/2020 to 31/12/ 2020)**_
General Gift Aid on £10171 = £2543 Friends (Restricted) on £ 2235 = £ 559 Other Donations on £ 1933 = £ 483 Total £14339 = £3585*
**6a. Debtors. Pages (2-2) & (2-13) 2020**
Income Tax Claim Restricted **694** Restricted
**2019**
1051 Restricted
Income Tax Claim Not Restricted 2891 3176 Small Donations Scheme (2017) - -
Small Donations Scheme (2019) 315 2000
3900 6360
**Page 2 – 9 PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
**NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
## **ACCRUALS as at 31[st] December 2020.**
|All values to the nearest £ B’fwd.
**7.Liabilities.**
Child Sponsorship (Restricted)
1254
-
-
1254|Actual
2020
1333
(-5)Int
1328
-
-
1328|Net
74
-
-
74|
|---|---|---|
||
||
## **Analysis of Provisions (Accruals) for 2020** :-
Child Sponsorship Fund represents the aggregate of monies paid in by some members of the congregation and payments are made by Direct Debit to the charity “Compassion UK”. This charity looks after the welfare of, and supports four overseas children. The Accrual of £944 is the end of year balance of the Fund, which includes interest of £5 added by St Michaels Church, apportioned from the interest earned on the LDBF deposit account.
|**7.Liabilities.**
**Pages (2-2) & (2-13)**
Creditors for goods and services
Other creditors (Non Restricted)
Other creditors (Restricted)
|**2020**
-
-
944
**944**
|**2019**
-
-
1254|
|---|---|---|
|||1254|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 – 10 NOTES TO THE FINANCIAL STATEMENTS** for the year ended 31[st] December 2020. **8.Notes re PCC Designated Funds, Restricted Funds and the Endowment Funds (Page 2-10/13)**
## **The PCC Designated Funds**
Consist of Legacies and the Mission Opportunities Fund. The Legacy’s opening balance for 2020 of £9,1137 has benefited by a Legacy of £20K which was nearly all used to pay arrears of the Parish Share. The balance at year end is £9,586. The Mission Ops fund of £2,341 was all used to offset PCC bills A further Legacy of £3.5K is being held on current a/c pending expenditure on electronic equipment. All the rest of these Funds are held as part of the cash balance of the Liverpool Diocesan Board of Finance Deposit account, and these balances are shown as Designated Funds on the Balance Sheet.
## **The Restricted Funds**
Consist of the Church Hall valuation; the Friends of St Michael Funds, the Wednesday Fellowship Funds, the Social Group Funds plus St Michael’s School and parts of the LDBF Deposit a/c. The LDBF Deposit a/c holds all the Restricted balances of the Child Sponsorship monies **;** the Children’s Fund; St Michaels Youth Club; the Mothers Union; and the Choir Funds. The income and expenditure of these PCC groups, which Accounts are shown below or at the end of these Annual Reports, is added as Restricted turnover to the PCC Income and Expenditure accounts.
The Friends of St Michael (a sub section of the PCC) opening balance of £24,402 has increased to £25,466 after paying £4,242 out for Church Fabric and Churchyard maintenance costs. This was enabled by the automated annual subscriptions. Only one Bridge Dive was held in 2020 due to the Corvid -19 Virus preventing the holding of various other fund raising functions throughout the year.
## **The Endowment Monies**
Which require the Capital to remain intact consist of the Miss Holmes Legacy – £12000. The interest is used for General Maintenance. The Endowment Fund is now part of the Investment Bond, see Page (2-7). The Bond Value now represents our Reserves and the Endowment Fund.
|
|**Income**
**FUND MOVEMENTS**
**Expenditure**
**Child Sponsorship (Restricted)**
Balance brought forward
1254
Compassion Direct Debits:- 12 mths
Donations See**Page (2-13) 9A**
**1018**
LessInterest Earned from LDBF
**See part Donations Page (2-5) Code 4**
Net Funds paid**(Page 2-6 3b**)
Balance carried forward
2272 **(See Liability Accruals Page 2-9)**
**Children’s Fund (Restricted)**
Balance b/fwd:- 1234
Books
Interest (LDBF) 5
1239
Easter Eggs & Sweets
Donations See**Page (2-13) 9A**
**nil**
**(Page (2-6) 3a -17)**
Balance (c/fwd)
1239
**St Michael’s Mothers Union** **(Restricted)**
Balance b/fwd for Banner Repairs Fund 60.30
Interest (LDBF)
.26
Balance carried forward
60.56
**St Michael’s Youth Club** **(Restricted)**
Balance brought forward
768
Interest (LDBF)
3
Balance carried forward
771
**St Michael’s Choir Fund** **(Restricted)**
Balance brought forward 232
Interest (LDBF1Balance carried forward
233
|**Income**
**FUND MOVEMENTS**
**Expenditure**
**Child Sponsorship (Restricted)**
Balance brought forward
1254
Compassion Direct Debits:- 12 mths
Donations See**Page (2-13) 9A**
**1018**
LessInterest Earned from LDBF
**See part Donations Page (2-5) Code 4**
Net Funds paid**(Page 2-6 3b**)
Balance carried forward
2272 **(See Liability Accruals Page 2-9)**
**Children’s Fund (Restricted)**
Balance b/fwd:- 1234
Books
Interest (LDBF) 5
1239
Easter Eggs & Sweets
Donations See**Page (2-13) 9A**
**nil**
**(Page (2-6) 3a -17)**
Balance (c/fwd)
1239
**St Michael’s Mothers Union** **(Restricted)**
Balance b/fwd for Banner Repairs Fund 60.30
Interest (LDBF)
.26
Balance carried forward
60.56
**St Michael’s Youth Club** **(Restricted)**
Balance brought forward
768
Interest (LDBF)
3
Balance carried forward
771
**St Michael’s Choir Fund** **(Restricted)**
Balance brought forward 232
Interest (LDBF1Balance carried forward
233
|1333
5
**1328**
944
2272
-
-
**nil**
1239
1239
-
60.56
60.56
-
771
771
233
233|
|---|---|---|---|
||
|
Balance b/fwd for Banner Repairs Fund
Interest (LDBF)
**St Michael’s Youth Club** **(Restricted)**
Balance brought forward
Interest (LDBF)
**St Michael’s Choir Fund** **(Restricted)**
Balance brought forward
Interest (LDBF
||
||||
|
**Page 2 – 11**
**PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON**
**NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
## **8. Notes re PCC Designated Funds, the Restricted Funds and the Endowment Funds:-**
## **FUND MOVEMENTS** (Continued
|**Income**
**Expenditure**
**FRIENDS OF ST MICHAEL (Designated)**
Balance brought forward 24402
Coffee Morning + Speaker
Interest (LDBF)
11124513**Page (2-6) 3c Code (25)**
Tax Claims Recv’d in 2020
714
25227* Church Boiler Repairs
Bridge Mornings x 1 946
Church Tower- Clock Service
Coffee Morning + Speaker -
Chocolatier Event
-
**Page (2-19) Major Capital Expend.**
Donations (from Bell Ringers)300 **1246**Graveyard Bin Waste**(Page2-15)**
**Page (2-5) 2e Codes (12)**
Graveyard Grass Cutting**(Page2-15)**
Membership Subs for yr (Non G/A)**460**
Membership Subs for yr (G/A)**2775**
**TOTAL Expenditure**
**Page (2-5) 2a Codes (4)**
**TOTAL Income – other sources**4481*
**Balance carried forward**
29708*
|-
**nil**
651
160
**811**
1321
2110
4242
**25466**
29708|
|---|---|
**LEGACIES (PCC Designated)** Balance b/fwd:- 9137 Interest (LDBF) 39 9176 Mr Roy Thompson 20000 Mrs Kath Thomas 3478 **23478 Page (2-5) 2a Codes (7)** 32654
Re-designated to PCC General Funds 19589 - Balance (c/fwd) LDBF d/a 9587 32654
|**Mission Opportunities Fund PCC(Designated)**|**Mission Opportunities Fund PCC(Designated)**||
|---|---|---|
|Balance brought forward 2341||Re-designated to PCC General Funds 2341|
|Interest (LDBF)3|2344||
|||Balance c/fwd3|
||2344|2344|
**Page 2 - 12**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
## **8. Notes re PCC Designated Funds, the Restricted Funds and the Endowment Funds:-**
## **FUND MOVEMENTS (Continued) Page (2-6) 3b Code (18)**
|**FUND MOVEMENTS(Continued)** **Page (2-6)** **3b Code (18)**
(All values to the nearest £)
**Code**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
18
**Overseas Mission**
Bible Society
nil
-
C M S
nil
-
Leprosy Mission
nil -
U S P G
nil
-
**nil**
**nil**
18
**Christian Relief and**
**Development Agencies**
Child Sponsorship via - 1333
Tear Fund/Compassion
**nil** 1333
18
**Home Missions and Church Societies**
Children’s Soc. Boxes & Crib Service
-
Church Army
-
-
Church Urban Fund
-
-
Churches Together
100
-
**100** **nil**
18
**Secular Charities**
Alzheimers Dementia Research -
Cystic Fibrosis - -
Litherland School Clothes - -
Leukaemia & Myaloma - -
Stroke Association
-
-
**nil**
**nil**
**Totals** **1001333**|**FUND MOVEMENTS(Continued)** **Page (2-6)** **3b Code (18)**
(All values to the nearest £)
**Code**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
18
**Overseas Mission**
Bible Society
nil
-
C M S
nil
-
Leprosy Mission
nil -
U S P G
nil
-
**nil**
**nil**
18
**Christian Relief and**
**Development Agencies**
Child Sponsorship via - 1333
Tear Fund/Compassion
**nil** 1333
18
**Home Missions and Church Societies**
Children’s Soc. Boxes & Crib Service
-
Church Army
-
-
Church Urban Fund
-
-
Churches Together
100
-
**100** **nil**
18
**Secular Charities**
Alzheimers Dementia Research -
Cystic Fibrosis - -
Litherland School Clothes - -
Leukaemia & Myaloma - -
Stroke Association
-
-
**nil**
**nil**
**Totals** **1001333**|**FUND MOVEMENTS(Continued)** **Page (2-6)** **3b Code (18)**
(All values to the nearest £)
**Code**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
18
**Overseas Mission**
Bible Society
nil
-
C M S
nil
-
Leprosy Mission
nil -
U S P G
nil
-
**nil**
**nil**
18
**Christian Relief and**
**Development Agencies**
Child Sponsorship via - 1333
Tear Fund/Compassion
**nil** 1333
18
**Home Missions and Church Societies**
Children’s Soc. Boxes & Crib Service
-
Church Army
-
-
Church Urban Fund
-
-
Churches Together
100
-
**100** **nil**
18
**Secular Charities**
Alzheimers Dementia Research -
Cystic Fibrosis - -
Litherland School Clothes - -
Leukaemia & Myaloma - -
Stroke Association
-
-
**nil**
**nil**
**Totals** **1001333**|
**Total**
**2020**
nil
nil
nil
nil
**nil**
1333
1333
-
-
-
100
**100**
-
-
-
-
-|
**Total**
**2019**
nil
nil
nil
nil
**nil**
1225
**1225**
-
-
-
100
**100**
-
-
-
-
-|
**Total**
**2019**
nil
nil
nil
nil
**nil**
1225
**1225**
-
-
-
100
**100**
-
-
-
-
-|
|---|---|---|---|---|---|
||||||
416
833
2465
-
-|
||**nil**
**Totals** **100**|**nil**
**1333**|**nil**
**1433**|**nil**
**1325 £3714**||
NB:- The Unrestricted funds were monies donated by the PCC from the Church funds to various charities. This year the PCC again decided, on the Treasurer’s advice, that as we must continue to ensure full payment of our Parish Share (£78,358 p.a), we cannot afford to pay any more Charity Gifts until we are breaking even. without relying on the Investment Bond increases. We cannot continue making operational losses every year, hoping they will get covered by increases in Investment Bond value or by Legacies. Even so our Cash Resources decrease every year as the Bond Capital hopefully increases.
The Corvid Lockdown has reduced our Income both in Plate Collection receipts and Fund-raising events.
The PCC has requested various in-house groups of St Michaels to sponsor one of the Charities above, by means of small regular donations or by other means which have proved successful as shown above. The Child Sponsorship is donated money paid by Direct Debit to “Compassion UK” re four overseas children. The Contra Payments are monies (£3,864 in total) collected by the Parishioners for special charity fund raising events, and are not part of the Church Accounts.
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 – 13**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
## **9. ANALYSIS OF NET ASSETS BY FUND.**
|(All values to the nearest £)**(UNRESTRICTED)**
General Designated
Funds Funds
**Fixed Assets**
**PCC**
Aberdeen M-M Ethical Bond 55275
Church Hall (since1999)
55275
**Current Assets**
**PCC**
Santander 10608 3478
L D B Finance 1486
9590
Social Group
Wednesday Fellowship|(All values to the nearest £)**(UNRESTRICTED)**
General Designated
Funds Funds
**Fixed Assets**
**PCC**
Aberdeen M-M Ethical Bond 55275
Church Hall (since1999)
55275
**Current Assets**
**PCC**
Santander 10608 3478
L D B Finance 1486
9590
Social Group
Wednesday Fellowship|(All values to the nearest £)**(UNRESTRICTED)**
General Designated
Funds Funds
**Fixed Assets**
**PCC**
Aberdeen M-M Ethical Bond 55275
Church Hall (since1999)
55275
**Current Assets**
**PCC**
Santander 10608 3478
L D B Finance 1486
9590
Social Group
Wednesday Fellowship|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2020
-
12000 67275
273799
273799
273799
12000 **341074**
-
14086
28714 Nil
39790
1005
1005
414 414|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2020
-
12000 67275
273799
273799
273799
12000 **341074**
-
14086
28714 Nil
39790
1005
1005
414 414|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2020
-
12000 67275
273799
273799
273799
12000 **341074**
-
14086
28714 Nil
39790
1005
1005
414 414|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2020
-
12000 67275
273799
273799
273799
12000 **341074**
-
14086
28714 Nil
39790
1005
1005
414 414|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2020
-
12000 67275
273799
273799
273799
12000 **341074**
-
14086
28714 Nil
39790
1005
1005
414 414|Totals
2019
58373
273799
332172
14857
39621
2324
474
57276
6360
(1254)
62382
5856
**400410**|
|---|---|---|---|---|---|---|---|---|
||||
|**Funds**
-
273799
273799
-
28714
1005
414|||||
|||||
|||||
|
Total PCC Current Assets
**PCC Debtors**
**PCC Liabilities**|
12094
3206
**(nil)**|
13068
|
|
|
30133
694
( 944)|
NIl
|55295
3900
( 944)||
|
**Net PCC Current Assets**
**School Governors**.
TSB Account|
15300
|
13068
|
|
|
29883
6782
|
Nil
|
58251
6782||
|**TOTAL NET**|**70575**|**13068**|**310464 **|||**12000**|**406107**||
**9A. ANALYSIS OF DONATIONS – VOLUNTARY INCOME -Page (2-5) 2a Code 4**
**UNRESTRICTED RESTRICTED**
|Child Sponsorship Donations
Church Flower Donations
Funeral Donations
Ecclesiastical Policy sale bonus
Santander Bonus re a/c transfer
Social Committee re Lychgate repair
Personal Donations (13)
Numerous Donations (14)
Electronic via Card Reader (Goodbox)
Electronic via Website (SumUp)
Total|
|- 1018
76
305
130
1000
- 1475
1360
620
137
32|
1725 (12) G/Aid (Not Restricted)
400 (5) G/Aid (Not Restricted)
**2125 G/A Donations**|
|---|---|---|---|
|||
**3660 + 2493= 6153 +**
Donations =£8278)||
**Page 2 -14**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
## 10. ANALYSIS OF INCOME FROM CHURCH ACTIVITIES **- - PAGE (2 5) 2e/12 AND PAGE (2 6) 3c/25**
## **Church Hall Account**
|
|**INCOME**
**2019**
**2020**
Donations for Heat & Light:-
64
Allotment Society -
-
Bible Study Group 45
-
Choir Fees Donated -
- Choir Donation
-
30 Ladies Breakfast -
701
Sunday Catering 119
100Wednesday Fellowship100
895(**Code 2e -12)**Sub Total **264**
**Donations for Maintenance Work**
- Per Social Group 1475
-
-
nil
1475
**Hall Hire:-**
962 Art Class
377
1092 Art Lessons
312
137 Away Days
-
600 Embroidery Class 150
182 Emma Jones -
- German Lessons
78
608 Ormskirk Pilates 169
553 Parkinson’s Society
345
--780 Tai Chi Class 377
1553 U3A – Table Tennis 683
208 U3A – Botany 104
546
Yoga Flow Class
208
260Private Parties
169
**7721** **(Code 2e-12)Sub Total** **2972**
8616 Total Income
4711
60EXCESS EXPEND2695
8676
7406
|**2019**
4580
1068
1000
318
165
7131
-
-
nil
77
192
5
30
11
67
343
32
208
-
333
26
-
66
14
-
77
14
50
1545
8676
8676|
|---|---|---|
|||
|
**Page 2 -15**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
**NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
10a. ANALYSIS OF CHURCH ACTIVITIES PAGE (2-5) CODES 2a **,** 2b & 2e - AND (PAGE (2 6) 3a & 3c
## **INCOME**
## **EXPENDITURE**
|**2a Code**|**(8) and 3c Code (23a)**|**Churchyard Account**|**Churchyard Account**|||
|---|---|---|---|---|---|
|
2019||2020|2019||2020|
|500|Parish Coun.Grant|**500**|2760|Grass Cutting
|2760|
|150|Aughton Charities Grant**150**||5|New Tap|-|
|650|Grants Received 2020|650|1207|Waste Bin Contract|1321|
|2760|Per Friends St M.|3431|||**4081**|
|562|DEFICIT (2019)
|nil|-|Surplus (2020)|nil|
|3972||4081|3972||4081|
|**2e Code**|**(12) and 3c Code (25)**|**Card Stall Account**||||
|57
|Sales 2020|**Nil**|70|Purchases 2020
|**79**|
|**2e Code**|**(12) and 3c Code (25)**|**Trading**|**Account**|||
|25|Sale of Tea Towels|**27**|nil|Purchase Tea Towels etc**nil**||
|**2e Code (12) and 3c Code (25)**||**Magazine Account**||||
|23|Donations|5|346|Rioch Copier ½ Rental 247||
|350|**Adverts**|nil|267|Ricoh “ ½ Copies 302||
|373|**Code (2e-12)**|**5**|94|Ricoh ½ Paper|78|
||(Copier returned Oct 2020||-|Rioch Staples|-|
||Magazine now OnLine)||520|Print Dec. Issue|nil|
|854|**Excess Expenditure**|622|-|||
|1227||627|1227|**Code (3c-25)**|**627**|
**ST. MICHAELS CHRISTMAS PARTY 2020 Income £ Expenditure £** (NOT HELD) **NIL NIL**
**Page 2 -16**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
(All values to the nearest £)
## **11. ANALYSIS OF STATUTORY FEES**
**PCC CHURCH FEES Page (2-5) 2d - Code 11**
|
**2019**
2008
306
240
240
2794
6440
840
7280
10074
**Code 19**
**Code** **21**
**Code 21**
**Code 21**|**INCOME**
**EXPENDITURE**
**2020**
**2019**
Weddings
P C C
448
Banns &Wed/Cert 48
Heat & Light 40
70
Video
Video
NIL
536
70
Funerals
P C C
4096
Heat & Light246
4342
10004 **Surplus PCC Fees**
4878 10074
.
**ANALYSIS OF CHURCH MINISTRY**
**Various Items Page (2-6) 3c**
**2019**
79043
**Diocesan Quota**
**Clergy Expenses:-**
700 Rector – Mileage
212Telephone
912
**Rectory Expenses:-**
3048
Council Rates 3168
465
Water Rates451
3513 (Less ½ Costs donated
H/T Bickerstaff 1814)
18
Stationery
14Rectory Inks
½ Benifice Laptop
3545 **Page (2-6) Code3c-21**
**Visiting Clergy**
114 Clergy Expenses 16
-
Readers Subs -|**INCOME**
**EXPENDITURE**
**2020**
**2019**
Weddings
P C C
448
Banns &Wed/Cert 48
Heat & Light 40
70
Video
Video
NIL
536
70
Funerals
P C C
4096
Heat & Light246
4342
10004 **Surplus PCC Fees**
4878 10074
.
**ANALYSIS OF CHURCH MINISTRY**
**Various Items Page (2-6) 3c**
**2019**
79043
**Diocesan Quota**
**Clergy Expenses:-**
700 Rector – Mileage
212Telephone
912
**Rectory Expenses:-**
3048
Council Rates 3168
465
Water Rates451
3513 (Less ½ Costs donated
H/T Bickerstaff 1814)
18
Stationery
14Rectory Inks
½ Benifice Laptop
3545 **Page (2-6) Code3c-21**
**Visiting Clergy**
114 Clergy Expenses 16
-
Readers Subs -|
|---|---|---|
|||
|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 -17 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
|**12.**
**Code**
20
23a
23a
23b
23c
24
|**ANALYSIS OF CHURCH ACTIVITIES Page (2-6) 3c**
Wages/Salaries
**2020 Designated Restricted**
**T**
Sexton Duties3779
N.I.S (Set 0ff £138) nil
Parish AdminWork
3669
N.I.S. (Set Off £133) nil
Pension costs 133
Wedding Fees(Apl to Oct)358
Funeral Fees(Apl to Oct)1689
LessHMRC Furlough–5562= 4066
Organists
1255
**5321**
Church Running Expenses
Telephone
694
**694**
Upkeep of Services.q
Altar Supplies/Service Books -
Candles
171
Flowers
161
Palm Crosses
-
Sunday Link Sheet
146
**478**
Church Maintenance & Fabric
Alarm Service 123
Boiler Service
312
Cleaning Materials
19
Chalice Repair (Donated) -
Electric Cable
19
Fire Ext. Service 342
Fire Extinguishers
84
Health & Safety Inspect 298
Keys & Locks 7
Toilet Rolls6
**1210**
Church Insurances
Fire Insurance 3605
Woodworm Insurance
299
**3904**
Church Utility Bills
Electricity 601
Gas 2068
Water
375
**3044**
TOTALS14651 - - 1|
|---|---|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2-18 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
(All values to the nearest £)
## **12a.**
## **- ANALYSIS OF CHURCH ACTIVITIES Page (2 6) 3c Code 22 PARISH TRAINING & MISSION COSTS**
||||**2020 Designated Restricted Totals**|**2020 Designated Restricted Totals**|**2020 Designated Restricted Totals**|**2020 Designated Restricted Totals**|**2019**|
|---|---|---|---|---|---|---|---|
|||Advert Christmas Services|-|-
|- -
||138|
|||Adverts – School Calendar
|-|-|-
|-
|50|
|||Invitation Cards|8|-|- 8||-|
|||Confirmation Bibles etc.
||-|-|-|48|
|||Virus Posters|43|-|-43||-|
|||**Page (2-6) 3c Code 22**|**51**|**-**|**- 51**||**236**|
|||Advent Course Excess Costs|-|-|22 22||25|
|||Coverdale Puppets
|-|-|-|-|200|
|||Fathers Day Beers|-|-|-
|-|
62|
|||Goodbox Device (Donated)|-|-|- -||372|
|||**Mission Opps (Page (2-6) 3c**|**-22)**|**-**|**22 22**||**659**|
|||Coffee & Tots – Books/Sweets -||-|-
|-|55|
|||Junior Church– Books|-|-|- -||55|
|||**Childrens Fund (Page (2-6)**|**3a -17)**||**NIL NIL**||**110**|
|||**Totals**
|51|-|22 73
||1005|
|||**ANALYSIS OF ADMINISTRATION COSTS Page (2-6) 3c**||||||
|**Code**|**23a**||**2020**||||**2019**|
|||Books & Ledgers|-||||40|
|||Computer Software(Donated)|143||||96|
|||Envelopes & Stamps|66||||155|
|||Household items|-||||16|
|||Ink & Pens|-||||40|
|||Passover Food|-||||25|
|||Redundancy Payment|6903||||-|
|||Remembrance Day Wreaths|108|||||
|||Sundries Stationery|97229||||19|
|||Gifts:-||||||
|||Flower Gifts (2)|4747||||50|
|||Subs:-||||||
|||CCLI Licences|486||||415|
|||Church Music RSCM|107||||105|
|||LACR (Bells Subs)|10||||-|
|||Ormskirk Deanery Subs|40||||40|
|||Roots Web Subs|27670||||26|
||||||||104|
|||Risograph Costs:- Ink|-||||-|
|||Rioch Copier||||||
|||½ A4 Paper|31||||93|
|||½ Copies|302||||267|
|||½ Rent/Service|247 580||||346|
|||Totals|**8526**||||**1811**|
**Page 2 - 19**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued)
(All values to the nearest £) **for the year ended 31[st] December 2020.**
|**13.**||||||
|---|---|---|---|---|---|
|**Code 23a**
**SMALL PHOTOCOPIER COSTS Page (2-6) 3c**||||||
|2019 **EXPENDITURE**|2020||2019|**INCOME**|**(Page 5)**2020|
|20 Paper||-|10|Cash Sales|**(Code 12)** **18**|
|21 Toner||-||||
|- Excess Income 2020||18|31|Deficit 2020 -||
|41Total**(Page 6 Code 23a**) **18**|||41|Total|18|
|**MAJOR CAPITAL EXPENDITURE Page**||||**(2-6) 3d**||
|**Code 27**
|General|Designated||Restricted|20202019|
||FundsCh. Maintenance|||Funds|COST|
|Altar Cloth & Pulpit Drop (Donated)|NIL||-
|-|NIL NIL|
|Sub Total|NIL||Nil|-|NIL NIL|
|||**(Friends St. Michael**)||||
|Church Boiler repairs|-||-|651|651 -|
|Church Tower Clock Service|-||-|160|160 -|
|Clean Inside Church Windows|-||-|-|NIL 300|
|Church Roof Repairs|-||-|-|NIL 265|
|Survey of Church Electrics|-||-|-|NIL 168|
|Wood for Nativity Stand|-||-|-|NIL 123|
|New Wall Heater|-||-
|-|NIL 80|
|Gift Aid Station Shelf|-||-|-|NIL 58|
|Water Heater Repair|-||-|-|NIL 53|
|Cable Connectors|-||-|-|NIL 35|
||**NIL**||**NIL**
|**811**|811 1082|
**Page 2– 20**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020.**
## **ANALYSIS OF CHURCH ACTIVITIES - - Page (2 5) 2b & Page (2 6) 3a**
## **14. ST. MICHAELS LANTERN FESTIVAL & CHRISTMAS FAIR 2020**
**Income from Stalls £ Expenditure £ NOT HELD** Donations in Lieu of Event £355.00 Nil TOTAL **Page (2-5) 2b Code (9) £355.00** TOTAL £ NIL
## **WEDNESDAY FELLOWSHIP ACCOUNTS 2020 (RESTRICTED)**
|**Income £**
Membership Subs.
110.00
Meeting Subs.
83.00
Sundry Donations
77.00
TOTAL**Page (2-5) 2e** **Code (12)** **270.00**
Excess Expenditure for 202060.00
330.00
Excess Expenditure for 2020 (60.00)
Plus Surplus fwd from 31/12/19473.75
Cash at Bank 31/12/20
£**413.75**
**Page (2-8) (6)**|**Expenditure**
**£**
Hall Light & Heating 100.00
Speakers
30.00
Charity Donation - Compassion
50.00
Charity Donation - Leukaemia
100.00
Gift to Sexton
50.00
TOTAL**Page (2-6) 3c Code (25**) **330.00**
Funded by:-
Surplus carried forward to 2021 £413.75|
|---|---|
Accounts Prepared by Mrs Janet Entwistle. Examined by Mr B. De Vonald. PCC Treasurer 15/1/21
**Page 2 - 21**
**PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020. ANALYSIS OF CHURCH ACTIVITIES Page (2-5) 2b & Page (2-6) 3a 14b SOCIAL GROUP ACCOUNTS**
|INCOME
£
**Hot Pot Quiz (22/2/20)**
Ticket Sales 75 @ £10.00 = 750.00
4@ £ 5.00 = 20.00
Raffle Proceeds164.00
934.00
**BOOK SALES 12 Mths**
20.00
**TOTAL INCOME**
**£954.00**
**SURPLUS EXPENDITURE (Held in Barclays Bank)**
(Expenses £1530.50 Less£191.50;£20.00)1319.00
**TOTAL**
**£2273.00**|EXPENDITURE£
**Hot Pot Quiz (22/2/20)**
Yummy Catering 65 @£8.00 = 640 .00
Raffle Prizes & Sweets
52.50
Quiz Master (Andy)50.00742.50
(Excess Income £191.50)
(Excess Income £20.00)
**GENERAL EXPENSES:**
Raffle Tkts 19.50
Stationery £5.00
Net Cost of Various items 31.00
Donation Hall Re-Decoration 1475.00 1530.50
**TOTAL EXPENDITURE**
**£2273.00**
**TOTAL**
**£2273.00**
**Balance b/f 31/12/2019 £2324.43**
**Less 2020 Excess Expend(-)£1319.00**
**Barclays Bank Balance£1005.43**
**31/12/20**|
|---|---|
Prepared by Mrs Lynn Trelford - Social Committee Secretary. Examined by:- Brian DeVonald - PCC Treasurer
**Page 2 - 22**
**PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020. ANALYSIS OF CHURCH ACTIVITIES - - Page (2 5) 2e and Page (2 6) 3c**
## **14c FOUNDATION SCHOOL GOVERNORS**
|**Code 2e-12**
**Code 2c-10**
**Code 3b-22**
**Page 2-8**
**Note 6**|**DAY SCHOOL TRUST ACCOUNT**
**(Restricted)**
**2020**
**2019**
**Incoming Resources:-**
**£**
**£**
Income from Activities:-
Aughton Pavilion Playgroup
1400
1400
Bank Interest
-
21
**1400**
1421
**Resources Used:-**
Operating Costs:-
School Altar
- -
Land Rent 2020 (No Invoice received)
-
-
Insurance
399
397
Pre-School Repairs:-
Two Fire Doors-Maple Leaf Contrs.
-
1950
Ramp Repairs-Construction North
-
300
Bibles for Childen 75
-
School Expenses:-
-
-
-
Total Expenditure
**474**2647
Net Income/(Outgoings)
926
-(1226)
Balance from previous year
5856
7082
Balance as at 31stDecember 2020
6782
5856
**Funded By:-**
Lloyds/TSB Cheque account
**6782**
5856
Accounts prepared by:-
Mrs Janet Smith
Accounts examined and found correct by:-
E.B.DeVonald
PCC Treasurer
20th January 2021|
|---|---|
**Page 2 - 23**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
**NOTES TO THE FINANCIAL STATEMENTS** (Continued) **For the year ended 31[st] December 2020.**
|**15.**
**Bank Reconciliation as at 31st December 2020.**|**15.**
**Bank Reconciliation as at 31st December 2020.**|**15.**
**Bank Reconciliation as at 31st December 2020.**|
|---|---|---|
|BANK A/C's AS AT 1/1/2020|Net C/A& D/A|£ 14,857.28|
||Per Year End A/c's||
|LEDGER INCOME to Date|31-Dec-20|£135,515.42|
|||£150,372.70|
|LESS|||
|LEDGER EXPENDITURE to|31-Dec-20|£(136,286.21)|
|**BANK BALANC**E**AS AT :-**|**31-Dec-20**|**£ 14,086.49**|
|PER BANK STATEMENTS:-|||
||C/A £ 14,374.66||
|AS AT 31-Dec-19|D/A £-|£ 14,374.66|
|PLUS CREDITS NOT POSTED;- 30/12/2020||£-|
|00|||
|||£ 14,374.66|
|LESS CHEQUES NOT PRESENTED:|||
|On Line £261.17||£ ( 288.17)|
|On Line £ 17.00||**£ 14,086.49**|
|On Line£ 10.00|||
|**£ 288.17**|||
|LEDGER BALANCE AT 31st December 2019
||**£ 14,086.49**|
|**Page (2-8) Code 6**|||
|||**Mr E B DeVonald**|
|||**PCC Treasurer**|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 - 24 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2020. Financial Review – 2020**
Due to the Corvid-19 Pandemic the PCC had to rely solely on the automated Offerings from the congregation by means of the Parish Giving Scheme and the Standing Orders to keep the Church viable and pay it’s every day running costs. This was augmented by the Furlough Scheme to cover 80% of salary costs and some various Donations. Even so, the PCC sadly had to make the position of Sexton redundant by the end of October. The position had become unaffordable over the past several years in relation to our income. The importance of the congregation making their Offerings by automated means has surely been proved. Without them the effect on the Church finances would have been disastrous. The **Operating Loss** for 2020 **reduced to £ 3,519** from £9,181 for 2019, but would have been a **loss of £16.5K** if we had not received a Legacy for £20K. The Legacy enabled us to pay the **Parish Share of £78,358 in full** for 2020. **The Investment Bond again increased in value by £8902** and so converted the Operation **Loss to a Profit of £5697.** But even this profit is made up mainly by another Legacy of £4.3K.
Unfortunately, the Pandemic curtailed the funds raised normally such as Gift Day, Summer and Christmas Lantern Fair and the Social Committee, and of course the hard work performed by the Friends of St. Michael, whose automated Subscriptions covered some of the churchyard and fabric costs. We are thankful to the all the people involved. Without these money raising events we find it difficult to meet our obligations. The Social Committee also paid £1425 costs to redecorate the Church Hall. We must also give great thanks to our Congregation, many of whom have joined our Parish Giving Scheme, and also the people of Aughton and Nationwide who have supported our efforts to provide services to the community including U-Tube Services which contribute to a vibrant Parish Church.
The congregation have responded well to the PCC’s request with their personal support of various Charities with at least £3,864 as shown on Page 2-12. Our Parish Share to the Diocese in part is charitable, as it enables other parishes in the diocese to function in their communities and perform their own charitable functions.
The **Church Hall** was again ably led by our Hall Manager whose title has changed to **Church Buildings Manager.** His dedication and hard work made the Hall “Virus Safe” in accordance with government guidelines. He has made many improvements to the Hall and rearranged the Hall Office now that the Risograph Printer has been returned. The Hall Rentals fell to £2,972 from £7,721 for 2019 due to being unable to open as normal. This caused a Loss of £2,695..
**The Financial Outlook** for 2021 is again affected by the Pandemic closing the church activities down drastically. If we can only rely on the Parish Giving Scheme and Standing Order Offerings total £4.5K per month, against a regular outlay of £2.5K per month, then we shall be £4K per month short in paying our Parish Share of ££6.6K.
We will be able to pay the full Parish Share until March 2021, from then on it will be paid piecemeal as and when. Our Bond Reserves have £55K available to the PCC which would last 14 months if used. **We would then have to consider if St Michaels Church can carry on functioning.** Once the Church is allowed to operate again, we need to uplift our Fund Raising activities and **also increase our use of the Parish Giving System which is now able to be joined OnLine as well as by telephone.**
## **Reserves Policy - 2020**
We can only have a Reserves policy if we have sufficient income to more than cover our outlay. Therefore the only Reserves we have to call upon are represented by the Investment Bond value. It is presently worth £67K of which £12K is an Endownment, leaving **£55K as PCC Reserves.**
## **Funds Available**
The Notes to the Financial Statements, Page 2-13 show that PCC Unrestricted Fixed and Current Assets total some £84K. i.e. (The Aberdeen Multi-Manager Ethical Bond of £55K + Unrestricted net Current Assets £16K + Designated Deposit Balance of £13K). Therefore the available “Free Funds” after allowing for Reserves as above is £29K, of which the Debtors account for £4K of the total monies still due in 2021 from HMRC re Gift Aid tax claims, giving an actual funds available figure of £25K as at 31 December 2020. (The Parish Share alone costs £6,596 per month which will be paid out the next day, **leaving £18,500 available for 2021** ).
## **Financial Plans for the Future**
The PCC are taking an active part in the future plans laid out by the Ormskirk Parish Deanery to grow our Churches. We intend to continue promoting the activities of The Friends of St Michael and to promote the use of Legacies.
Brian DeVonald – PCC Treasurer.
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 - 25 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **RISK MANAGEMENT 2020.**
## **Finance.**
The PCC acted as **Financial Agent** for the following people/organisations:-
Liverpool Diocesan Board of Finance re Clergy Fees.
Fees for Bell Ringers, Organists, Vergers and Choir at Weddings. Fees for Organists, Vergers, and Grave Diggers at Funerals.
## **Special Collections for** :-
Children’s Society, Compassion Child Sponsors , Litherland Schools Clothes, Salvation Army Clothes, Skelmersdale Food Bank, Traidcraft.
## **- Financial Risk Rating:**
## High impact x Low likelihood = Medium Risk
Our Reserves of £55K is available for any emergencies and maintenance required under the Quinquenial Inspection work to be done in 2021; especially as the Friends of St Michael have accumulated funds of £25K to help towards Church Fabric.
The church funds are held on current account with Santander Bank, and on call with the C of E Central Board of Finance. The existing £50K Ethical Investment Bond now valued at £67K, is run by Standard Aberdeen Multi-Manager Ethical Investments, and is regarded as holding the Reserves plus the £12K Miss Holmes Endowment. This is considered to be an appropriate and safe spread. Cash is kept in the Church safe (for short periods of time), no loose cash is left in the Church. All Plate and Envelope Donations are counted under Dual Control. All valuables are kept in a wall-safe, which itself is kept in the locked Vestry room, the keys of which are held by appointed persons.
Brian DeVonald - PCC Treasurer
## **Operational Risk Rating:-**
## High impact x Low likelihood = Medium Risk
Should the Church building be unusable, services can be held in the Church Hall, which is situated on the opposite side of Church Lane to the Church buildings. A locked Hall Office will serve as a place to count monies and store valuables temporarily.
The Annual Report for the year 2020 was approved by the PCC on 25[th] March 2020 and signed on its behalf by:-
Mr Anthony Bearon
## **INDEPENDENT EXAMINERS REPORT (SORP 2015) to the PCC of St. Michael, Aughton For the year ended 31[st] . December 2020** ,
as set out on pages (2-1) to (2-25) of the Annual Report.
## **Respective responsibilities of Trustees and Examiner**
The PCC are responsible for the preparation of the accounts. They consider 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,
- 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
- to state 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 and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s statement**
In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect: Accounting records were not kept in accordance with section 130 of the Charities Act or the accounts do not accord with the accounting records
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## • N/A
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March 2021.
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