## Diocese of Liverpool
# **The Parish Church of St Michael, Aughton**
# **Annual Report of the**
## **Parochial Church Council**
## **For the year ended 31[st] December 2021**
3 wg Be> of ’ —_— hl 3 oe H ia
The Parochial Church Council of the Ecclesiastical Parish of St Michael, Aughton, Liverpool
Registered Charity No 1128623
## **WELCOME**
Dear friends,
Throughout 2021, St Michael’s church continued to recover from the pandemic and lockdowns. We remained creative by providing online worship, outdoor worship services, and varied seasonal services within the parish and benefice. We also joined with local churches in the cluster to provide a ‘Wellbeing Course’ during Lent as well as a day of prayer at Pentecost, giving us the opportunity to visit all the church buildings in the cluster. The Commemoration of the Departed Service, Remembrance Service and Christmas Services attracted a good number of attendees. A highlight was the outdoor torchlight Carol Service, which attracted a good number from the community.
Looking ahead, we’ll continue to provide diverse pattern of worship services including online worship and special outdoor services. The baby and toddler group ‘Sunbeams’ continues to be popular, and we are looking towards setting up a new congregation for young families in the church called ‘Sunbeams on Sunday’. There are plans for a Harvest Supper and Quiz in October and we are also developing the outdoor carol service including a lantern procession along Church Lane followed by mulled wine and mince pies in the church hall.
I would like to thank all who have supported St Michael’s though out 2021. Like other churches, we faced many challenges in the past year, but together we can look towards 2022 as a year filled with new opportunities to reach out and rebuild for the sake of future generations.
God bless.
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 2021 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:_|||
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 Andrea Connelly, Denis O’Brien, Pam O’Brien and Graham Williams – elected 2021 to 2024
## _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 2021 these were: Mr Denis O’Brien and Mr Jeff Smith.
**Social Committee** – organises a range of social events. Membership in 2021 was Mr Brian DeVonald (Chair), Mrs Betty Craig, 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 2021 was Mr Peter Fogden (Chair), Mrs Margaret Ellams, 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 2021 recorded the names of 140 people, of whom 39 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. Wednesday Fellowship**
Fellowship resumed meetings in September 2021 at the new time of 1.30pm. Five meetings were arranged members shared the books they had been reading and crafts which had kept them occupied during the last 18 months. We welcomed volunteers from the Trussel Trust and members donated to the food bank. Our year ended with a Christmas Party and Carol singing. It was good to hear those members had kept in touch and supported each other during the long months of lockdown.
## **Janet Glennon**
## **2. Sunbeams**
Sunbeams Baby and Toddler group began in October 2021. We meet in the church hall on a Wednesday morning, and I am pleased to say that the group is becoming very popular with parents, carers and grandparents. There are a mixture of ages ranging from a one-month-old baby to a four-year-old but the resources we have cater for all ages. The format of the session is free play combined with a craft activity, ending with circle time when we sing action songs and nursery rhymes. At Advent we had our own wreath and told the Christmas story in a very simple form. It was encouraging to see some of our families at the Crib Service on Christmas Eve.
We had a sponsored pram push to support the Lent Ukrainian appeal and raised over £200. We ended the pram push with coffee in church and it was good that so many young families saw the inside of St Michael’s Church. We have begun making links with Baptism families and it is hoped that this will flourish as life ‘gets back to normal’.
## **Margaret Ellams**
## **3. Church Fabric Report**
The rainwater hopper at the west end of the church was cleaned out. A new slate was fitted to replace one that became dislodged and fell from the lytch gate roof. A netting system was installed to prevent birds gaining access to the bell tower via any of the four ‘windows’. A secondary function of the netting is to prevent any of the ‘window’ louvers falling should one become loose.
## **4. 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.
## **5. Inspections and Servicing**
The church bells were inspected and passed fit for ringing. The church clock was serviced, and some parts cleared of twigs etc following some jackdaw nesting activities. A considerable quantity of twigs had been brought into the bell chamber and stored for future nest building. Members of the Fabric committee removed the material prior to the installation of the netting (see Fabric report above).
The central heating boiler was serviced and tested for gas safety. 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 again been very challenging, and activities have been greatly curtailed. The PCC appreciate the work that members of the church do to keep the church clean and tidy. Thanks are also due to members of the congregation and the parish who have kept the graveyard and garden areas as an attractive landmark in Aughton.
## **6. Church Hall Fabric Report**
Cracks in the pointing of the coping stones and brickwork at the south end of the main meeting room had been the source of water ingress. The loose mortar was ground out and repointed. Painting of the exterior woodwork was postponed and is scheduled for this year.
## **7. Inspections and Servicing**
The Buildings Manager cleared the areas adjoining the car park and replanted where appropriate. Hanging baskets were also provided and enhanced the Hall frontage. Thanks to Colin for his efforts. 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 serviced and tested for gas safety. 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**_._||
|---|---|---|---|---|---|
|(All values to the nearest £)||For the year ended 31stDecember 2021_._||||
|**Code**|**General**||**Designated Restricted Endowment**||**Total Funds**|
|||**Funds**|**Funds Funds**|**Funds**|**2021 2020**|
|**INCOMING RESOURCES**||||||
|Voluntary Income 2a||78139|11074 7931
||97144 105567|
|Fund Raising Activities 2b||29|- -||29 355|
|Income from Investments 2c||21|10 15||46 168|
|Statutory Fees 2d||7474|- -||7474 4878|
|Church Activities Income 2e
||5514|- 1939||7453 7290|
|Other Incoming Resources 2f||Nil|-1880||1880 1814|
|**TOTAL INCOMING RESOURCES**||**91177**|**11084 11765**
|**0**|**114026 120072**|
|**RESOURCES USED**.||||||
|Cost of generating 3a||91|- 1||92 5|
|Voluntary Income/Funds||||||
|Mission/Charitable Giving 3b||-|- 1369
||1369 1428|
|Church Activities 3c|98297||- 4285||102582 119772|
|Major Capital Expenditure3d||410|- 5093||5503 2386|
|Other Outgoings 3e||Nil|- -|-|Nil Nil|
|**TOTAL RESOURCES EXPENDED**|**98798**||**0 10748**|**0**|**109546 123591**|
|**NET INCOMING/OUTGOING**||**(7621)**|**11084 1017**
|**0**|**4480 ( 3519)**|
|**RESOURCES BEFORE OTHER**||||||
|**RECOGNISED GAINS & LOSS**||||||
|Small Donations Claim overstated||||||
|in A/c’s for 2020||(914)|
- -
|-|(914) 313|
|**GAINS/(LOSSES) ON INVESTMENTS**||||||
|Realised
||-|- -|-|- -|
|Unrealised Investment Bond Gain||11935|- -|-|11935 8902|
|**NET RESOURCES FOR YEAR**||**3400**|**11084 1017**
|**NIL**|**15501 5697**|
|**TRANSFER BETWEEN FUNDS**||2326|(2774) 448
|-
|NIL NIL|
|(Funds transferred between sectors)||||||
|See Page 2–13 (Net assets)||||||
|**NET MOVEMENT IN FUNDS**||**5726**|**8310 1465**|**NIL**|**15501 5697**|
|**BALANCES B/FWD 1/1/2020**|70575||3068 310464 12000||406107 400410|
||||||_ ______|
|**BALANCES C/FWD AS AT**|**76301**||**21378 311929 12000**||**421608 406107**|
|**31st DECEMBER 2021**||||||
## **FINANCIAL REVIEW – 2021**
The Covid-19 Pandemic again affected the efficient running of the Church Finances. The total Income reduced by £6K and as planned the total Expenditure reduced by £14K. This gave an Operating Profit of £3.5K our first in years **The Investment Bond again increased in value by £11,935** and so increased the **Operating Profit to £15,501** Again, this profit is assisted by three more **Legacies of 11K in total** which enabled the Bank Account to stay in credit whilst paying the monthly bills **including Parish Share of £6,240pm (£75,534 for the year). The Kath Thomas Legacy** paid for new **Streaming Camera equipment** to allow Online transmission of Church Services including Weddings and Funerals if required.
Unfortunately, the Pandemic prevented the funds normally raised by the Summer and Christmas Lantern Fairs. The Social Committee and **Friends of St Michael** were unable to function this year, but the Friends accumulated funds were able to pay **£5,075 to cover upkeep** of the graveyard and fabric repairs to the Church. The automated Subscriptions to the Friends allowed this to happen and we are thankful to the all the people involved.
The **Church Hall has been maintained to a high standard by the 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 grounds and gardens by installing many shrubs and ornamental fixings. His idea to outline the Stone Cross inset on the front wall of the Hall with lights, has been well received by many parishioners. The Hall Rentals increased by £2.5K to £5377. This reduced the annual Loss by £600 to £2,099.for the year.
**The Financial Outlook** for 2022 is greatly improved with the Corvid restrictions being lifted. As always, we must rely on the Parish Giving Scheme and Standing Order plus Envelope Offerings to sustain our regular income. These total £4.5K per month, against a regular outlay of £2.5K per month, then we shall **again be £4K per month short** in paying our monthly Parish Share of ££6.4K. We shall have to reinstate the Collection Plate at Services which was discontinued during Lockdown. **The Plate monies generate a 25% Small Donations refund from HMRC.**
Fund raising activities will begin again in 2022 by the Friends of St Michael and the usual Fairs etc. These plus Legacies should allow the payment in full of our Parish Share for the year. Our Bond Reserves have increased to £67K which is available to the PCC to ensure our sustained viability as a Church serving the Community of Aughton.
## **Reserves Policy - 2022**
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 £79K of which £12K is an Endowment, leaving **£67K as PCC Reserves.**
## **Funds Available**
The Notes to the Financial Statements, Page 2-13 show that PCC Unrestricted Fixed and Current Assets total some £97K. i.e. (The Aberdeen Multi-Manager Ethical Bond of £67K + Unrestricted net Current Assets £9K + Designated Deposit Balance of £21K). Therefore, the available “Free Funds” after allowing for Reserves as above is £30K, of which the Debtors account for £4K of the total monies still due in 2022 from HMRC re Gift Aid tax claims, giving an actual funds available figure of £26K as at 31 December 2021. (The Parish Share alone costs £6,372 per month which will be paid out the next day, **leaving £19,500 available for 2022** ).
## **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 2021.**
## **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, Sides Persons and Choir at Weddings. Fees for Organists, Sides Persons, 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 £67K is available for any emergencies and maintenance required under the Quinquennial Inspection work to be done in 2022; 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 £79K, 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 2021 was approved by the PCC on 8[th] March 2022 and signed on its behalf by:-
Rev. Andrew Housley.
Mr Anthony Bearon
## ST. MICHAEL'S CHURCH - AUGHTON
## **Annual Report**
## **and**
## **Financial Statements**
## **of the**
## **Parochial Church Council**
**For the year ended 31[st] December 2021**
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**
**Code General**
**Funds**
**INCOMING RESOURCES**
Voluntary Income 2a 78139
Fund Raising Activities 2b 29
Income from Investments 2c 21
Statutory Fees 2d 7474
Church Activities Income 2e 5514
Other Incoming Resources 2fNil
**TOTAL INCOMING RESOURCES 91177**
**RESOURCES USED.**
Cost of generating 3a 91
Voluntary Income/Funds
Mission/Charitable Giving 3b -
Church Activities 3c 98297
Major Capital Expenditure 3d 410
**Other Outgoings**3eNil
**TOTAL RESOURCES EXPENDED** **98798**
**NET INCOMING/OUTGOING**(**7621)**
**RESOURCES BEFORE OTHER**
**RECOGNISED GAINS & LOSS**
Small Donations Claim overstated
in A/c’s for 2020 (914)
**GAINS/(LOSSES) ON INVESTMENTS**
Realised
-
Unrealised Investment Bond Gain 11935
**NET RESOURCES FOR YEAR 3400**
**TRANSFER BETWEEN FUNDS**2326
(Funds transferred between sectors)
See Page 2–13 (Net assets)|(All values to the nearest £)**For the year**
**Code General**
**Funds**
**INCOMING RESOURCES**
Voluntary Income 2a 78139
Fund Raising Activities 2b 29
Income from Investments 2c 21
Statutory Fees 2d 7474
Church Activities Income 2e 5514
Other Incoming Resources 2fNil
**TOTAL INCOMING RESOURCES 91177**
**RESOURCES USED.**
Cost of generating 3a 91
Voluntary Income/Funds
Mission/Charitable Giving 3b -
Church Activities 3c 98297
Major Capital Expenditure 3d 410
**Other Outgoings**3eNil
**TOTAL RESOURCES EXPENDED** **98798**
**NET INCOMING/OUTGOING**(**7621)**
**RESOURCES BEFORE OTHER**
**RECOGNISED GAINS & LOSS**
Small Donations Claim overstated
in A/c’s for 2020 (914)
**GAINS/(LOSSES) ON INVESTMENTS**
Realised
-
Unrealised Investment Bond Gain 11935
**NET RESOURCES FOR YEAR 3400**
**TRANSFER BETWEEN FUNDS**2326
(Funds transferred between sectors)
See Page 2–13 (Net assets)|(All values to the nearest £)**For the year**
**Code General**
**Funds**
**INCOMING RESOURCES**
Voluntary Income 2a 78139
Fund Raising Activities 2b 29
Income from Investments 2c 21
Statutory Fees 2d 7474
Church Activities Income 2e 5514
Other Incoming Resources 2fNil
**TOTAL INCOMING RESOURCES 91177**
**RESOURCES USED.**
Cost of generating 3a 91
Voluntary Income/Funds
Mission/Charitable Giving 3b -
Church Activities 3c 98297
Major Capital Expenditure 3d 410
**Other Outgoings**3eNil
**TOTAL RESOURCES EXPENDED** **98798**
**NET INCOMING/OUTGOING**(**7621)**
**RESOURCES BEFORE OTHER**
**RECOGNISED GAINS & LOSS**
Small Donations Claim overstated
in A/c’s for 2020 (914)
**GAINS/(LOSSES) ON INVESTMENTS**
Realised
-
Unrealised Investment Bond Gain 11935
**NET RESOURCES FOR YEAR 3400**
**TRANSFER BETWEEN FUNDS**2326
(Funds transferred between sectors)
See Page 2–13 (Net assets)|**ended 31st December 2021****_._**
**Designated Restricted Endowment**
**Funds Funds Funds**
11074 7931
- -
10 15
- -
-
1939
- 1880
**11084 11765**
**0**
- 1
- 1369
- 4285
- 5093
- - -
**0 10748 0**
**11084 1017**
**0**
- -
-
- - -
- - -|**ended 31st December 2021****_._**
**Designated Restricted Endowment**
**Funds Funds Funds**
11074 7931
- -
10 15
- -
-
1939
- 1880
**11084 11765**
**0**
- 1
- 1369
- 4285
- 5093
- - -
**0 10748 0**
**11084 1017**
**0**
- -
-
- - -
- - -|**ended 31st December 2021****_._**
**Designated Restricted Endowment**
**Funds Funds Funds**
11074 7931
- -
10 15
- -
-
1939
- 1880
**11084 11765**
**0**
- 1
- 1369
- 4285
- 5093
- - -
**0 10748 0**
**11084 1017**
**0**
- -
-
- - -
- - -|**ended 31st December 2021****_._**
**Designated Restricted Endowment**
**Funds Funds Funds**
11074 7931
- -
10 15
- -
-
1939
- 1880
**11084 11765**
**0**
- 1
- 1369
- 4285
- 5093
- - -
**0 10748 0**
**11084 1017**
**0**
- -
-
- - -
- - -|**ended 31st December 2021****_._**
**Designated Restricted Endowment**
**Funds Funds Funds**
11074 7931
- -
10 15
- -
-
1939
- 1880
**11084 11765**
**0**
- 1
- 1369
- 4285
- 5093
- - -
**0 10748 0**
**11084 1017**
**0**
- -
-
- - -
- - -|**ended 31st December 2021****_._**
**Designated Restricted Endowment**
**Funds Funds Funds**
11074 7931
- -
10 15
- -
-
1939
- 1880
**11084 11765**
**0**
- 1
- 1369
- 4285
- 5093
- - -
**0 10748 0**
**11084 1017**
**0**
- -
-
- - -
- - -|**ended 31st December 2021****_._**
**Designated Restricted Endowment**
**Funds Funds Funds**
11074 7931
- -
10 15
- -
-
1939
- 1880
**11084 11765**
**0**
- 1
- 1369
- 4285
- 5093
- - -
**0 10748 0**
**11084 1017**
**0**
- -
-
- - -
- - -|
|---|---|---|---|---|---|---|---|---|---|
|||||
||||||
|||||||||||
||||
|
|
|||
||
|||**3400**
2326
|
|**11084**
(2774)
|
|**1017**
448
|
|**NIL**
-
|**15501**
NIL
|
|**TRANSFER BETWEEN FUNDS**
(Funds transferred between sectors)
See Page 2–13 (Net assets)||||||||||
|
**NET MOVEMENT IN FUNDS**
**BALANCES B/FWD 1/1/2020**
**BALANCES C/FWD AS AT **
**31st DECEMBER 2021**|
5726
70575
**76301**
||
|
8310
13068
**21378 **
|
1465
310464
**311929**
||
NIL
12000
**12000 **
||
15501
406107
_
**421608**|
**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 2021.**
(All values to the nearest £)
|
**Note 2021**|**Note 2021**|**Note 2021**|**2020**|
|---|---|---|---|
|FIXED ASSETS**.**||||
|Tangible|5a|273799|273799|
|Investment|5b|79210|67275|
||353009|353009|353009
341074|
|CURRENT ASSETS.||||
|Debtors|6a|4619 3900|4619 3900|
|Bank Accounts|6|64667|62077|
|||69286|65977|
|LIABILITIES||||
|Creditors - amounts falling||||
|Due within one year.|7|( 687)|( 944)|
|||______|______
______|
|NET CURRENT ASSETS/LIABILITIES||68599|65033|
|**TOTAL NET ASSETS**||**421608**|**406107**|
|**PARISH FUNDS**||||
|Unrestricted|9 76301 70575|9 76301 70575|9 76301 70575|
|Designated|9|21378 13068|21378 13068|
|Restricted|9 311929 310464|9 311929 310464|9 311929 310464|
|Endowment|9|12000|12000|
|||**421608**|**406107**|
Approved by the Parochial Church Council on 8th March 2022 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 2021** ,
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.
## •
March 2022.
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL - AUGHTON Page 2 –4 NOTES TO THE FINANCIAL STATEMENTS**
## for the year ended 31st December 2021 **.**
## **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 Standard Multi-Manager Ethical Investment Fund.
_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**|**PAROCHIAL CHURCH COUNCIL**|**OF ST. MICHAEL**|**–AUGHTON** **Page 2 - 5**|
|---|---|---|---|---|
|**NOTES TO THE FINANCIAL STATEMENTS**(Cont.)**for the year**||||**ended 31st December 2021.**|
|**2.** **INCOMING RESOURCES**General Designated Restricted||||Endowment Total Funds|
|**Code/Note** All values to the nearest £||Funds Funds Funds||Funds 2021 2020|
|**2a**|**Voluntary Income**||||
|1|Planned Giving:Gift Aid s/o|11495 (18)|
|11495 11235|
|1|Planned Giving:Gift/A Env.|2114 (08)|
|2114 3093|
|1|Planned Giving:- PGS G/A|34042 (42)|
|34042 32972|
|1|FRIENDS Gift Aid Subs|- (62)|- 3685|3685 2775|
|2|FRIENDS Non-Gift Aid Subs - (19)||- 730|730 460|
|2|Planned Giving:- PGS NonG/A 2390 (05)||
|2390 2612|
|2|Other Env. Non Gift Aid|960 (01)|
|960 490|
|3|Gift Aid – One Off Env.|60 (04)|
|60 61|
|3|Collections (Open Plate)|2813||2813 3020|
|4|Annual Gift DayGift Aid|2650||2650 2330|
|4|Annual Gift Day- Non G/A|752||752 150|
|4|Donation Gift Aided|2170|- -|2170 2125|
|4|Donations Ch.& Child Spons. 4368||1111
|5479 4678|
|4|Donations Hall-Major Repairs 410||834|1244 1475|
|6|Tax Recoverable
|4622|- 921|5543 5405|
|6|Tax Recoverable via PGS
|8511||8511 8243|
|6a|Tax re Small Donation Scheme 782|||782 1261|
|7|Legacies (Church)
|- 11074 -||11074 23478|
|8|Grants-Graveyard-Aughton PCC||- 500|500 500|
|8|Grants-Graveyard-Aughton Charities||- 150|150 150|
|||**7813911074 7931**
||**97144 105567**|
|**2b**|**Fund Raising** **Activities**||||
|9|Christmas Lantern Carols
|29|- -|29 355|
|9|Almshouses Garden Party
|-||- -|
|||**29**|**NIL NIL**
|**29 355**|
|**2c**|**Income from Investments**||||
|10|Bank Interest - Church
|21|10 15|46 168|
|10|
- School Gov.|-|- -|- -|
|||**21**|**10 15**|**46 168**|
|**2d **|**Statutory Fees**||||
|11|P C C Church Fees
|**7474**||**7474**4878|
|**2e**|**Income from Church Activities**||||
|12|Book Stall
|-||- -|
|12|Card Stall
|-||- -|
|12|Church Hall - Hire
|5377||5377 2972|
|12|Church Hall - Donations
|120||120 264|
|12|Church Magazine
|-||- 5|
|12|Jam Stall
|-||- 134|
|12|Small Photocopier Receipts|9||9 18|
|12|Trading Account|8||8 27|
|12|FRIENDS of St Michael
|-|**-**450
|450 1246|
|12|St Michaels Social Group||**nil**
|nil 954|
|12|Wednesday Fellowship
|-|**89**
|89 270|
|12|School Governors
|-|**1400**
|1400 1400|
|||**5514**|**-1939**|**7453 7290**|
|**2f**|**Other Incoming Resources**||||
|13|Share Rectory by Holy Trinity nil||- **1880**|-1880 1814|
|**TOTAL INCOMING RESOURCES 911771108411765**
||||**0114026 120072**|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 – 6 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021** .
## **3. RESOURCES EXPENDED**
|**Code/Note **All values to the nearest £General Designated Restricted En|**Code/Note **All values to the nearest £General Designated Restricted En|**Code/Note **All values to the nearest £General Designated Restricted En|**Code/Note **All values to the nearest £General Designated Restricted En|dowmen|t|
|---|---|---|---|---|---|
|Funds Funds Funds
**3aCosts of Generating Voluntary Income & Funds**
17 Children’s Fund -
-
17 Christmas Lantern Carols - -
17 Christmas Party - -
17 Int. paid to Child Sponsorship 1
17 Regular Giving Envelopes 91
-
17 Trading Account - -
**Total 3a 91** **NIL 1**
**3bMission & Charitable Giving**:
18Overseas Missionary Societies- -
18Overseas Relief / Dev Agencies- 1369
18Home Mission & Other ChurchesNIL -
18Secular Charities **--**
**Total 3b NIL1369**
**3cChurch Activities**
19 Parish Share
75534
20 Salaries/ (Church) 1472
21 Rectors Expenses
827
21 Rectory Costs
3814
21 Visiting Clergy
79
22 Parish Training & Mission Ops 210
80
23a Church Running Expenses
456
23a Administration &Governance 715
23a Small Photocopier Costs -
23a Upkeep of Churchyard
650 3452
23a Upkeep of Services
447
23b Church Maintenance & Fabric 952
23c Church Insurances 3983
24 Church Utility Bills
1971
25 Card Stall
-
25 Church Hall - Operating Costs 4808
25 Church Hall – Maint. Repairs 2379
25 Magazine Costs
-
25 FRIENDS of St M –Event Expenses nil
25 St Michael’s Social Group -
nil
25 St Michael’s Youth Club - - -
25 Wednesday Fellowship - - 80
25 School Governors - - 673
**Total 3c**
**98297** **- 4285**
**3d**
**Major Capital Expenditure**
27 Church Page (2 – 19) - - 4259
28 Hall Major Repairs Page(2-14) 410-834
**Total 3d410- 5093**
**TOTAL RESOURCES EXPENDED 98798-10748**||||Funds
-
-
**-**|
|
||
-
410
**410**|
-
-||||
|||**-**|**5093**|||
|||**-**|**10748**|**NIL**||
**Page 2 – 7**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021**
|**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
**Organists**
**See Page (2 – 6) Code 20**
**Church Bldgs Manager **Salary
**See Page (2 –14)**
Less HMRC Furlough-1235|**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
**Organists**
**See Page (2 – 6) Code 20**
**Church Bldgs Manager **Salary
**See Page (2 –14)**
Less HMRC Furlough-1235|**2021**
nil
nil
nil
,
nil
nil
nil
nil
nil
1472
**1472**
4633
**3398**
|
|
|---|---|---|---|---|
||
||||
|||||
|
|||||
|
|||
**See Page (2 –14)**
Less HMRC Furlough-|||
During the year the PCC employed a Church Buildings Manager and paid for an Organist. The Church Buildings Manager’s income is Taxable, but he does not pay National Insurance. The Organist is Self Employed. The Church Buildings Manager does not wish to join N.E.S.T Pension Scheme.
The Church Buildings Manager’s holidays were covered by the Church Wardens and Volunteers. 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 position ended 29th October 2020.
## **4b PAYMENTS TO PCC MEMBERS**
## **5. FIXED ASSETS FOR USE BY THE PCC.**
|**5a TANGIBLE ASSETS** **Freehold Land**
**(All Unrestricted) & Buildings**
Church Hall£
Actual/Deemed cost since 1/1/99 £273,799
£173799(1998)
Additions**-**
Disposals -
At 31st Dec 2021 £273,799
Depreciationnil
Net Book Value **£273,799**|**Church**
**Total**
**Equipment**
£
£
-
£273,799
**- -**
- -|
|
|---|---|---|
||-
£273,799
nil
nil
**-**
**£273,799**|
|
||||
The freehold land & buildings comprise the Church Hall.
The Church Equipment comprise a Small Photocopier, two Lap-Top Computers with one Printer, and one Hall Overhead Projector (replaced in 2021 by a Donation). The Church Streaming Camera Equipment and associated electronics where purchased by use of a Kath Thomas Legacy. The Electric Piano has been donated by a Legacy. A GoodBox Core Device was purchased in June 2019 to enable Electronic Giving using payment cards. All these items have been written off since purchase and have no value in the Accounts.
## **NB The Church Hall is Insured with Ecclesiastical Insurance Ltd for £834,333 from Aug 2021. (Information only:- The Church Building, not part of PCC Assets, is insured for £11,820,000)**
**5b INVESTMENTS Cost Gross Book Value at end of Year** Aberdeen Standard Multi-Manager Unrestricted Endow Funds Ethical Fund. £50K £55,275 (31/12/20) + £12,000 = £67,275 **Increase in Value from 31/12/20 to 31/12/21 (+) £11,935 Total Investments** 43,767.783 Units @ 180.98p **£67,210 + £12,000 = £79,210**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 -8 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
## **6. CURRENT ASSETS – Bank Accounts**
|
Santander
L D B F Deposit a/c
Cash Float on Hand
Social Group a/c
T S B School Governors
Wednesday Fellowship
|**2021**
15849
39810
72
55731
1005
7509
422
**64667**|
|
|---|---|---|
||||
|**6a.**
|**ACCRUALS AND DEFERRED INCOME as at 31st December 2021.**|**ACCRUALS AND DEFERRED INCOME as at 31st December 2021.**|**ACCRUALS AND DEFERRED INCOME as at 31st December 2021.**|**ACCRUALS AND DEFERRED INCOME as at 31st December 2021.**||
|---|---|---|---|---|---|
|All values to the|nearest £|B’fwd. Actual Net
|Accrual|Accounts||
|**6a.Debtors.**||2021|/Prepay||2021|
|Small Donations|Tax Scheme (20/21)1260
315=error re 2020 a/c’s (See Page 2-1)||||-|
|Small Donations|Tax Scheme (21/22) - - -||782||782|
|Tax Refunds Gift Aid||3585
3585 Apl/Dec’20 -|-||-|
|||-
1706 Jan/Apl’211706|3837*****||5543**^**|
|||3585 5291 1706|**4619**||6325|
|*** Analysis of Provisions for 2021:-**||||||
|**(Unrestricted)**||||||
|The G/Aid Tax Refund for theCalendar year2021 is:-||||||
|Planned S/O= £11495||20/80ths of Gift Aided Giving £13669|25% = £||3417|
|Planned Env=£|2114|Plus Gift Day Gift Aid 2650|25% =£||663|
|One Off Env=£|60||||4080|
|Other Gift Aidto be Claimed is:-||||||
|||Donations – Gift Aided2170|25% =£||542|
|||18489||**£**|**4622**|
|(**Restricted**)||Friends of St.M G/A Jan/Dec3685|25% =£||**921**|
|||Jan/Dec 2021 – Total Claim £22174||**£**|**5543^**|
|**ACCRUAL**||Gift Aid Due 6thApril 2021–31stDecember 2021||||
|||Full Calendar year Gift Aid Donations = £22174||||
|||LessJan/Apl received £1706 x 4 =£ 6824||||
|||Remainder @ 25% x £15350||=**£** **3837***||
**(** _**6/4/2021 to 31/12/ 2021)**_ General Gift Aid on £10766 = £2692 Friends (Restricted) on £ 3125 = £ 781 Other Donations on £ 1459 = £ 364 ***** Total £15350 = £3837
## **6a. Debtors. Pages (2-2) & (2-13) 2021**
**2020**
Income Tax Claim Restricted **921** Restricted Income Tax Claim Not Restricted 2916 2891 Small Donations Scheme (2021) 782 1260
694 Restricted
4619 4845
**Page 2 – 9 PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
**NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
**ACCRUALS as at 31[st] December 2021.**
|All values to the nearest £ B’fwd. Actual
2021
**7.Liabilities.**
Child Sponsorship (Restricted)
944 1369
(-1) Int
1368
- -
-
-
944
1368|Net
424
-
-
424|
|---|---|
## **Analysis of Provisions (Accruals) for 2021** :-
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 £687 is the end of year balance of the Fund, which includes interest of £1 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)
|**2021**
-
-
687
**687**
|**2020**
-
-
944
944|
|---|---|---|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 – 10 NOTES TO THE FINANCIAL STATEMENTS** for the year ended 31[st] December 2021.
## **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 2021 of £9,586 has benefited by a three Legacies totalling £11K which funds have been held in the Bank a/c to provide cash flow for monthly outlay. The balances held in the LDBF deposit at year end is £10,021. The Mission Ops fund now contains only interest of £3.
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 Church Flower Fund is partly held in the LDBF a/c and as a Cash Float held in the Vestry Safe.
## **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 £25,466 has increased to £25,968 after paying £5,075 out for Church Fabric and Churchyard maintenance costs. This was enabled by the automated annual subscriptions. No Bridge Drives were held in 2021 due to the Corvid -19 Virus, which prevented 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
943.94
Compassion Direct Debits:- 12 mths
Donations See**Page (2-13) 9A**1111.00
LessInterest Earned from LDBF
**See part Donations Page (2-5) Code 4**
Net Funds paid**(Page 2-6 3b**)
Balance carried forward
**2054.94** **(See Liability Accruals Page 2-9)**
**Children’s Fund (Restricted)**
Balance b/fwd:- 1239.55
Books
Interest (LDBF) -64 1240.19
Easter Eggs & Sweets
Donations See**Page (2-13) 9A**
**nil**
**(Page (2-6) 3a -17)**
Balance (c/fwd
1240.19
**St Michael’s Mothers Union** **(Restricted)**
Balance b/fwd for Banner Repairs Fund 60.56
Interest (LDBF)
.03
Balance carried forward
60.59
**St Michael’s Youth Club** **(Restricted)**
Balance brought forward
770.92
Interest (LDBF)
.40
Balance carried forward
771.32
**St Michael’s Choir Fund** **(Restricted)**
Balance brought forward 232.79
Interest (LDBF.12Balance carried forward
232.91
|1369.00
.49
**1368.51**
686.43
**2054.94**|
|---|---|---|
|||-
-
**nil**
1240.19|
|||1240.19
-
60.59
60.59
-
771.32
771.32
232.91
232.91|
||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 2021.**
## **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 25466|||Coffee Morning + Speaker
|-|
|Interest (LDBF)
|14|25480|**Page (2-6) 3c Code (25)**
|**nil**|
|Tax Claims Recv’d in 2021|
|699|Church Alarm Service
|77|
|||26179*|Church Boiler Repairs|341|
|Bridge Mornings x zero|-||Church Tower- Clock Repair|260|
|Coffee Morning + Speaker|-
||Church Tower- Louvres Repair
|870|
|Weddings Donations|100||Lych-Gate Roof Tile Repair|75|
|Funeral Donations|350|**450**|**Page (2-19)Major Capital Expend.**|**1623***|
|**Page (2-5) 2e Codes (12)**|||||
||||Graveyard Bin Waste**(Page2-15)**|1282|
|Membership Subs for yr (Non G/Aid)||**730**|Graveyard Grass Cutting**(Page2-15)**|2110|
|Membership Subs for yr (G/Aid)||**3685**|New UK Flag**(Page2-15)**|60|
|**Page (2-5) 2a Codes (1&2)**|||Graveyard Expenditure|**3452***|
|**TOTAL Income – other sources**||4865*|**TOTAL Friends Expenditure**|5075*|
||||**Balance carried forward**|**25969**|
|||31044*||31044|
|**LEGACIES (PCC Designated)**|||||
|Balance b/fwd:-|9587||Re-designated to PCC General Funds|417|
|Interest (LDBF)|9|9596||-|
|Mr Johnathan Chayter|5000||||
|Mr Roy Thompson|5074||Balance (c/fwd) current a/c|11074|
|Mrs Kath Thomas final|842||Balance (c/fwd) LDBF d/a|10021|
|Mrs K Lovelady|1000|**11916**|||
|**Page (2-5) 2a Codes (7)**||21512||21512|
|**Mission Opportunities Fund PCC(Designated)**|||||
|Balance brought forward|3||Re-designated to PCC General Funds|NIL|
|Interest (LDBF)|0|3|||
||||Balance c/fwd|3|
|||3||3|
|**CHURCH FLOWER Fund**|**PCC(Designated)**||||
|Cash Float brought forward|47||Purchase of Altar Flowers|**125**|
|Interest (LDBF)|0|47|||
|Donations by Cash direct|110||Cash Float c/fwd|**72**|
|Donations via Bank|210|**320**|Fund Balance c/fwd|170|
|||367||367|
|**Page (2-13) 9A Code (4)**|||**Page (2-17) 12 Code (23a)** and **Page (2-8) 6**||
**Page 2 - 12**
## **PAROCHIAL CHURCH COUNCIL OF ST. M ICHAEL - AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
## **8. Notes re PCC Designated Funds, the Restricted Funds and the Endowment Funds:-**
|-|**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 - 1369
Tear Fund/Compassion
**nil** 1369
18
**Home Missions and Church Societies**
Children’s Soc. Boxes & Crib Service
-
Church Army
-
-
Church Urban Fund
-
-
Churches Together
nil
-
**nil** **nil**
18
**Secular Charities**
Alzheimers Dementia Research -
Cystic Fibrosis - -
Litherland School Clothes - -
Leukaemia & Myeloma - -
Stroke Association
-
-
**nil**
**nil**
**Totals** **nil1369**|**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 - 1369
Tear Fund/Compassion
**nil** 1369
18
**Home Missions and Church Societies**
Children’s Soc. Boxes & Crib Service
-
Church Army
-
-
Church Urban Fund
-
-
Churches Together
nil
-
**nil** **nil**
18
**Secular Charities**
Alzheimers Dementia Research -
Cystic Fibrosis - -
Litherland School Clothes - -
Leukaemia & Myeloma - -
Stroke Association
-
-
**nil**
**nil**
**Totals** **nil1369**|**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 - 1369
Tear Fund/Compassion
**nil** 1369
18
**Home Missions and Church Societies**
Children’s Soc. Boxes & Crib Service
-
Church Army
-
-
Church Urban Fund
-
-
Churches Together
nil
-
**nil** **nil**
18
**Secular Charities**
Alzheimers Dementia Research -
Cystic Fibrosis - -
Litherland School Clothes - -
Leukaemia & Myeloma - -
Stroke Association
-
-
**nil**
**nil**
**Totals** **nil1369**|
**Total**
**2021**
nil
nil
nil
nil
**nil**
1369
**1369**
-
-
-
-
**NIL**
-
-
-
-
-|
**Total**
**2020**
nil
nil
nil
nil
**nil**
1333
1333
-
-
-
100
100
-
-
-
-
-|**(NOTE)**
**Contra Payments**
**direct to charities**
**re monies raised**
**by Congregation.**
**By Weds**
Fellowship
50
289
-
-
-
**£289 + 50 **|
|---|---|---|---|---|---|---|
|||
**nil**
**Totals** **nil**|**nil**
**1369**|**nil**
**1369**|**nil**
**1433**||
||||||||
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 (£75,534 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 (£339 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 2021.**
## **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 67210
Church Hall (since1999)
67210
**Current Assets**
**PCC**
Santander 4775 11074
Cash Float 72 -
L D B Finance 546
10304
Social Group
Wednesday Fellowship|(All values to the nearest £)**(UNRESTRICTED)**
General Designated
Funds Funds
**Fixed Assets**
**PCC**
Aberdeen M-M Ethical Bond 67210
Church Hall (since1999)
67210
**Current Assets**
**PCC**
Santander 4775 11074
Cash Float 72 -
L D B Finance 546
10304
Social Group
Wednesday Fellowship|(All values to the nearest £)**(UNRESTRICTED)**
General Designated
Funds Funds
**Fixed Assets**
**PCC**
Aberdeen M-M Ethical Bond 67210
Church Hall (since1999)
67210
**Current Assets**
**PCC**
Santander 4775 11074
Cash Float 72 -
L D B Finance 546
10304
Social Group
Wednesday Fellowship|(All values to the nearest £)**(UNRESTRICTED)**
General Designated
Funds Funds
**Fixed Assets**
**PCC**
Aberdeen M-M Ethical Bond 67210
Church Hall (since1999)
67210
**Current Assets**
**PCC**
Santander 4775 11074
Cash Float 72 -
L D B Finance 546
10304
Social Group
Wednesday Fellowship|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2021
-
12000 79210
273799
273799
273799
12000
**353009**
-
15849
-
72
28960 Nil
39810
1005
1005
422 422|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2021
-
12000 79210
273799
273799
273799
12000
**353009**
-
15849
-
72
28960 Nil
39810
1005
1005
422 422|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2021
-
12000 79210
273799
273799
273799
12000
**353009**
-
15849
-
72
28960 Nil
39810
1005
1005
422 422|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2021
-
12000 79210
273799
273799
273799
12000
**353009**
-
15849
-
72
28960 Nil
39810
1005
1005
422 422|**RESTRICTED** **ENDOWMENT**
**Funds** **Funds** 2021
-
12000 79210
273799
273799
273799
12000
**353009**
-
15849
-
72
28960 Nil
39810
1005
1005
422 422|Totals
2020
67275
273799
341074
14086
-
39790
1005
414
55295
3900
( 944)
58251
6782
**406107**|
|---|---|---|---|---|---|---|---|---|---|
|||||
|**Funds**
-
273799
273799
-
-
28960
1005
422|||||
||||||
||||
|
|
Total PCC Current Assets
**PCC Debtors**
**PCC Liabilities**|
|
5393
3698
**(nil)**|
21378
|
|
|
30387
921
( 687)|
NIl
|57158
4619
( 687)|
|
|
**Net PCC Current Assets**
**School Governors**.
TSB Account|
|
9091
|
21378
|
|
|
30621
7509
|
Nil
|
61090
7509|
|
|**TOTAL NET**|**76301**||**21378**||**311929 **||**12000 **|**421608**||
## **9A. ANALYSIS OF DONATIONS – VOLUNTARY INCOME -Page (2-5) 2a Code 4**
## **UNRESTRICTED RESTRICTED**
||Child Sponsorship Donations
- 1111
Church Flower Donations
320
Funeral & Baptism Donations (6) 309
Personal Donations (17) 3200
Electronic via Card Reader (Goodbox) 458
Electronic via Website (EasyFunding) 45
Electronic via Website (SumUp) 36|1470 (5) G/Aid (Not Restricted)
700 (4) G/Aid (Not
**2170 G/A Donations**|
|---|---|---|
||
Restricted)
**4368 + 1111= 5479 +**
Total Donations =£7649)||
**Page 2 -14**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
10. ANALYSIS OF INCOME FROM CHURCH ACTIVITIES **- - PAGE (2 5) 2e/12 AND PAGE (2 6) 3c/25**
## **Church Hall Account**
|
|**INCOME**
**2020**
**2021**
Donations for Heat & Light:-
-
Allotment Society (Water) 120 -
45
Bible Study Group nil
(-)2002
-
Choir Fees Donated -
- Choir Donation
-
- Ladies Breakfast -
119
Sunday Catering nil
100Wednesday Fellowshipnil
264(**Code 2e -12)**Sub Total**120**
**Donations for Maintenance Work**
1475 New Projector
835
-
-
1475
835
**Hall Hire:-**
377 Art Class
10
312 Art Lessons
312
-104 Aughton U3A-Botany-
78 Aughton U3A-German
176
Aughton U3A-Italian 234
Aughton U3A-Spanish
120
Aughton U3A-Poetry 48
150 Embroidery Class 200
- Counselling
281
- Flower Arranging 351
- Holistic Touch 260
- Ladies Dance 142
169 Ormskirk Pilates (Defined) 364
Ormskirk Pilates (Neuro) 182
345 Parkinson’s Society 26
- Sunbeams 49
377 Tai Chi Class 767
683 U3A – Table Tennis 877
208 Yoga Flow Class
253
- Yoga (Tues & Fri) 403
169Private Parties
322
**2972** **(Code 2e-12)Sub Total**5377
4711 Total Income
6332
2695EXCESS EXPEND
2099
7406
8431
|**2020**
3741
856
2595
750
753
341
28
4467
1475
100
1575
55
168
12
38
-
30
150
84
336
24
27
-
-
56
284
50
50
1364
7406
7406|**2020**
3741
856
2595
750
753
341
28
4467
1475
100
1575
55
168
12
38
-
30
150
84
336
24
27
-
-
56
284
50
50
1364
7406
7406|
|---|---|---|---|
||||
Repoint Roof Edge Tiles
New Sash window
New Projector
**Maintenance & Repairs:**|
||||
Alarm Service
Boiler Service
Boiler Repairs
Cleaning Materials
Defibrillator Service
Electric Socket repair
Fire Service
Fire Extinguisher
Insurance – Fire
Keys
Kitchen Equipment
Light Detectors -Kitchen
Toner
Towels & T/Rolls
Water Heater Element
Water Tap (Exterior)
Window Cleaning
Refund Parkinsons Soc.
**Maintenance Total**
**(Code 3c–25)**
Total Expenditure
|
**Page 2 -15**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
**NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
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**|||
|---|---|---|---|---|---|
|
2020|2021||2020||2021|
|500|Parish Council Grant|**500**|2760|Grass Cutting
|2760|
|150|Aughton Charities Grant|**150**|-|New UK Flag|60|
|650|Grants Received 2021|650|1321|Waste Bin Contract|1282|
|3431|Per Friends St M. 3452||4081||**4102**|
|nil|DEFICIT (2020)
|nil|nil|Surplus (2021)|nil|
|4081|4102||4081||4102|
|**2e Code**|**(12) and 3c Code (25)**|**Card Stall Account**||||
|**nil**
|Sales 2021**Nil**||79|Purchases 2021
|**nil**|
|**2e Code**|**(12) and 3c Code (25)**|**Trading**|**Account**|||
|27|Sale of Key Rings etc|**8**|nil|Purchase Tea Towels etc**nil**||
|**2e Code**|**(12) and 3c Code (25)**|**Magazine Account**||||
|5|Donations|-|-|Rioch Copier ½ Rental 247||
|nil|**Adverts**|nil|-|Ricoh “ ½ Copies 302||
|---5|**Code (2e-12)**|**-**|-|Ricoh ½ Paper|78|
||(Copier returned Oct 2020||-|Rioch Staples|-|
||Magazine now On-Line)||nil|Print Dec. Issue|nil|
|622|**Excess Expenditure**|-|-|||
|627|
|NIL|NIL|**Code (3c-25)**|**627**|
||**ST. MICHAELS CHRISTMAS PARTY**|||**2021**||
||**Income**|**£**||**Expenditure**
|**£**|
|||**NIL**|||**NIL**|
||**(NOT HELD)**|||||
**Page 2 -16**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
(All values to the nearest £)
## **11. ANALYSIS OF STATUTORY FEES**
|**11.**|||**ANALYSIS OF STATUTORY FEES**|**ANALYSIS OF STATUTORY FEES**|**ANALYSIS OF STATUTORY FEES**||
|---|---|---|---|---|---|---|
||||**PCC CHURCH FEES Page (2-5) 2d- Code 11**||||
|||**INCOME**|||**EXPENDITURE**||
||**2020**||**2021**
|**2020**||**2021**|
|||Weddings|||||
||448|P C C|1180||||
||48|Banns &Wed/Cert 155|||||
||40|Heat & Light|50||||
||-|SidesPerson Donate 200||nil|Video
|NIL|
||-|Console Use|50||||
||-|Video|NIL||||
||536||1635|nil||NIL|
|||Funerals|||||
||4096|P C C|4989||||
||246|Heat & Light|200||||
||-|SidesPerson Donate550|||||
||-|Console Use|100||||
||4342||5839|**4878**|**Surplus PCC Fees**|**7474**|
||4878||7474|4878||7474|
|||||.|||
||||**ANALYSIS OF CHURCH MINISTRY**||||
||||**Various Items Page (2-6) 3c**||||
|||||**2020**||**2021**|
|**Code19**||||78358|**Diocesan Quota**|**75534**|
|
**Code** **21**|||||**Clergy Expenses:-**||
|||||365|Rector – Mileage|677|
|||||172|Telephone|150|
|||||537||**827**|
|**Code 21**|||||**Rectory Expenses:-**||
|||||3168|Council Rates 3296||
|||||451|Water Rates451|3747|
|||||3619|(Less ½ Costs donated||
||||||H/T Bickerstaff 1879)||
|||||15|Stationery|-|
|||||17|Rectory Inks|67|
|||||264|½ Benefice Laptop|-|
|||||3915|**Page (2-6) Code3c-21**|**3814**|
|**Code 21**|||||**Visiting Clergy**||
|||||16|Clergy Expenses 54||
|||||-|Readers Subs25|**79**|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 -17 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
|**12.**
**Code**
20
23a
23a
23b
23c
24
|**ANALYSIS OF CHURCH ACTIVITIES Page (2-6) 3c**
Wages/Salaries
**2021 Designated Restricted**
**T**
Sexton Duties-
N.I.S (Set 0ff £138) nil
Parish AdminWork
-
N.I.S. (Set Off £133) nil
Pension costs -
Wedding Fees(Apl to Oct)-
Funeral Fees(Apl to Oct) -
LessHMRC Furlough– -
Organists
1472
**1472**
Church Running Expenses
Telephone
456
**456**
Upkeep of Services
Altar Supplies/Service Books 120
Candles
58
Christmas Trees 144
Flowers
125
Sunday Link Sheet
-
**447**
Church Maintenance & Fabric
Alarm Service_(Friends_) -
_77_
Boiler Service_(Friends_)
-_341_
Cleaning Materials
-
Electric Cable
-
Fire Ext. Service 124
Fire Extinguishers
84
Health & Safety Inspect 744
Keys & Locks -
Lych-gate Roof Tile (_Friends_) -_75_
Tower Clock Repair_(Friends_) -_260_
Tower Louvre Repair_(Friends)_ - _870_
**952**
**_1623_**
Church Insurances
Fire Insurance 3684
Woodworm Insurance
299
**3983**
Church Utility Bills
Electricity 476
Gas 1380
Water
115
**1971**
TOTALS9281 - 1623 1|
|---|---|
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2-18 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
(All values to the nearest £)
## **12a.**
## **- ANALYSIS OF CHURCH ACTIVITIES Page (2 6) 3c Code 22 PARISH TRAINING & MISSION COSTS**
||||**2021 Designated Restricted Totals**|**2021 Designated Restricted Totals**|**2021 Designated Restricted Totals**|**2021 Designated Restricted Totals**|**2020**|
|---|---|---|---|---|---|---|---|
|||Advert Christmas Services|173|-
|- 173
||-|
|||Adverts – School Calendar
|-|-|-
|-
|-|
|||Invitation Cards|-|-|-|-|8|
|||Alpha Course Posters.
|15|-|- 15||-|
|||Services Posters|22|-|-22||43|
|||**Page (2-6) 3c Code 22**|**210**|**-**|**- 210**||**51**|
|||Advent Course Excess Costs|-|-|80 80||22|
|||Coverdale Puppets
|-|-|-|-|-|
|||Father’s Day Beers|-|-|-
|-|
-|
|||Goodbox Device (Donated)|-|-|-|-|-|
|||**Mission Opps(Page (2-6) 3c -22)**||**-**|**80 80**||**22**|
|||Coffee & Tots – Books/Sweets -||-|-
|-|-|
|||Junior Church– Books|-|-|-|-|-|
|||**Childrens Fund (Page (2-6) 3a -17)**|||**NIL NIL**||**NIL**|
|||**Totals**
|210|-|80 290
||51|
|||**ANALYSIS OF ADMINISTRATION COSTS Page (2-6) 3c**||||||
|**Code**|**23a**||**2021**||||**2020**|
|||Books & Ledgers|61||||61|
|||Computer Software(Donated)|-||||-|
|||Envelopes & Stamps|-||||-|
|||Household items|-||||-|
|||Ink & Pens|-||||-|
|||Redundancy Payment|-||||6903|
|||Remembrance Day Wreaths|-||||108|
|||Sundries Stationery|- 61||||9|
|||Gifts:-||||||
|||Flower Gifts (2)|- -||||47|
|||Subs:-||||||
|||CCLI Licences|507||||486|
|||Church Music RSCM|110||||107|
|||LACR (Bells Subs)|10||||10|
|||Ormskirk Deanery Subs|-||||40|
|||Roots Web Subs|27654||||27|
|||Risograph Costs:- Ink|-||||-|
|||Rioch Copier||||||
|||½ A4 Paper|-||||31|
|||½ Copies|-||||302|
|||½ Rent/Service|- -||||247|
|||Totals|**715**||||**8526**|
**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 2021.**
|**13.**
**Code 23a**
**SMALL PHOTOCOPIER COSTS Page (2-6) 3c**
2020 **EXPENDITURE** 2021 2020 **INCOME (Page 5)**2021
- Paper
- 18
Cash Sales**(Code 12)** **9**
- Toner
-
18 Excess Income 20219 -
Deficit 2020 -
18Total**(Page 6 Code 23a**) **9** 18Total
9
**MAJOR CAPITAL EXPENDITURE Page (2-6) 3d**
**Code 27**
General Designated Restricted 20212020
FundsCh. Maintenance Funds COST
Streaming Camera & Equipment- -2636 2636 NIL
Sub Total NIL Nil 2636 NIL NIL
**(Friends St. Michael**)
Church Alarm Service
77 77 -
Church Boiler Repairs - - 341 341 651
Church Tower Clock Repair - - 260 260 160
Church Tower-Louvres Repair - - 870 870 NIL
Lych-Gate Roof Tile Repair- -75 75 NIL
Sub Total - - 1623 1683 811
**FULL TOTALNIL** **NIL 42594259**811|**13.**
**Code 23a**
**SMALL PHOTOCOPIER COSTS Page (2-6) 3c**
2020 **EXPENDITURE** 2021 2020 **INCOME (Page 5)**2021
- Paper
- 18
Cash Sales**(Code 12)** **9**
- Toner
-
18 Excess Income 20219 -
Deficit 2020 -
18Total**(Page 6 Code 23a**) **9** 18Total
9
**MAJOR CAPITAL EXPENDITURE Page (2-6) 3d**
**Code 27**
General Designated Restricted 20212020
FundsCh. Maintenance Funds COST
Streaming Camera & Equipment- -2636 2636 NIL
Sub Total NIL Nil 2636 NIL NIL
**(Friends St. Michael**)
Church Alarm Service
77 77 -
Church Boiler Repairs - - 341 341 651
Church Tower Clock Repair - - 260 260 160
Church Tower-Louvres Repair - - 870 870 NIL
Lych-Gate Roof Tile Repair- -75 75 NIL
Sub Total - - 1623 1683 811
**FULL TOTALNIL** **NIL 42594259**811|**13.**
**Code 23a**
**SMALL PHOTOCOPIER COSTS Page (2-6) 3c**
2020 **EXPENDITURE** 2021 2020 **INCOME (Page 5)**2021
- Paper
- 18
Cash Sales**(Code 12)** **9**
- Toner
-
18 Excess Income 20219 -
Deficit 2020 -
18Total**(Page 6 Code 23a**) **9** 18Total
9
**MAJOR CAPITAL EXPENDITURE Page (2-6) 3d**
**Code 27**
General Designated Restricted 20212020
FundsCh. Maintenance Funds COST
Streaming Camera & Equipment- -2636 2636 NIL
Sub Total NIL Nil 2636 NIL NIL
**(Friends St. Michael**)
Church Alarm Service
77 77 -
Church Boiler Repairs - - 341 341 651
Church Tower Clock Repair - - 260 260 160
Church Tower-Louvres Repair - - 870 870 NIL
Lych-Gate Roof Tile Repair- -75 75 NIL
Sub Total - - 1623 1683 811
**FULL TOTALNIL** **NIL 42594259**811|**13.**
**Code 23a**
**SMALL PHOTOCOPIER COSTS Page (2-6) 3c**
2020 **EXPENDITURE** 2021 2020 **INCOME (Page 5)**2021
- Paper
- 18
Cash Sales**(Code 12)** **9**
- Toner
-
18 Excess Income 20219 -
Deficit 2020 -
18Total**(Page 6 Code 23a**) **9** 18Total
9
**MAJOR CAPITAL EXPENDITURE Page (2-6) 3d**
**Code 27**
General Designated Restricted 20212020
FundsCh. Maintenance Funds COST
Streaming Camera & Equipment- -2636 2636 NIL
Sub Total NIL Nil 2636 NIL NIL
**(Friends St. Michael**)
Church Alarm Service
77 77 -
Church Boiler Repairs - - 341 341 651
Church Tower Clock Repair - - 260 260 160
Church Tower-Louvres Repair - - 870 870 NIL
Lych-Gate Roof Tile Repair- -75 75 NIL
Sub Total - - 1623 1683 811
**FULL TOTALNIL** **NIL 42594259**811|
|---|---|---|---|
||
|
Designated
Ch. Maintenance
-||
|
Sub Total NIL
**(**
Church Alarm Service
Church Boiler Repairs -
Church Tower Clock Repair -
Church Tower-Louvres Repair -
Lych-Gate Roof Tile Repair-|Nil
**Friends St. Michael**)
-
-
-
-||2636
77
341
260
870
75|
|
Sub Total -
**FULL TOTALNIL**|-
**NIL**||1623
**4259**|
**Page 2– 20**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021.**
**ANALYSIS OF CHURCH ACTIVITIES - - Page (2 5) 2b & Page (2 6) 3a**
## **CHRISTMAS FAIR NOT HELD**
## **14.**
## **ST. MICHAELS CHRISTMAS LANTERN CAROLS 2021**
**Income £ Expenditure £** Lantern Carols Donations £ **28.72** Nil TOTAL **Page (2-5) 2b Code (9) £ 28.72** TOTAL £ NIL
## **WEDNESDAY FELLOWSHIP ACCOUNTS 2021 (RESTRICTED)**
|**Income £**
Membership Subs.
NIL
Meeting Subs.
75.00
Christmas Meeting
14.00
TOTAL**Page (2-5) 2e** **Code (12)** **89.00**
Excess Income for 2021
8.53
Plus Surplus fwd from 31/12/20413.75
Cash at Bank 31/12/20
£**422.28**
**Page (2-8) (6)**|**Expenditure**
**£**
Hall Light & Heating NIL
Speakers
NIL
Tea & Coffee
3.60
Charity Donation - Compassion
50.00
Christmas Meeting expenses26.87
TOTAL**Page (2-6) 3c Code (25**) **80.47**
Excess Income for 20218.53
**Total89.00**
Funded by:-
Surplus carried forward to 2021 £422.28|
|---|---|
Accounts Prepared by Mrs Janet Entwistle. Examined by Mr B. De Vonald. PCC Treasurer 12/1/22
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL – AUGHTON Page 2 - 21 NOTES TO THE FINANCIAL STATEMENTS** (Continued) **for the year ended 31[st] December 2021. ANALYSIS OF CHURCH ACTIVITIES Page (2-5) 2b & Page (2-6) 3a 14b SOCIAL GROUP ACCOUNTS**
INCOME £ EXPENDITURE £ **No Activities Undertaken** NIL **No Activities Undertaken NIL GENERAL EXPENSES: NIL TOTAL INCOME NIL TOTAL EXPENDITURE NIL**
**TOTAL NIL TOTAL NIL Balance b/f 31/12/2020 £1005.43 - Less 2021 Excess Expend( ) NIL Barclays Bank Balance £1005.43 31/12/21**
Prepared by Mr Neil Jones - Social Committee Treasurer. 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 2021. ANALYSIS OF CHURCH ACTIVITIES - - Page (2 5) 2e and Page (2 6) 3c**
## **14c FOUNDATION SCHOOL GOVERNORS**
|||**DAY SCHOOL TRUST ACCOUNT**|**DAY SCHOOL TRUST ACCOUNT**|**DAY SCHOOL TRUST ACCOUNT**||
|---|---|---|---|---|---|
||||**(Restricted)**|||
|||||**2021**|**2020**|
|||**Incoming Resources:- **||**£**|**£**|
|||Income from Activities:-||||
|**Code**|**2e-12**|Aughton Pavilion Playgroup|
|1400|1400|
|**Code**|**2c-10**|Bank Interest||-|-|
|||||**1400**|1400|
|||**Resources Used:-**||||
|||Operating Costs:-||||
|||School Altar||-|-|
|||Land Rent 2021||257|-|
|||Insurance||416|399|
|||Pre-School Repairs:-||||
|||Nil||-|-|
|||School Expenses:-||||
|||Bibles forChildren||-|75|
|**Code**|**3b-22**|Total Expenditure||**673**|474|
|||Net Income/(Outgoings)||727|926|
|||Balance from previous year||6782|5856|
|||Balance as at 31stDecember|2021
|7509|6782|
|||**Funded By:-**||||
|**Page**|**2-8**|Lloyds/TSB Cheque account||**7509**|6782|
|**Note**|**6**|||||
|||Accounts prepared by:-||||
|||Mrs Janet Smith||||
|||Accounts examined and found correct by:-||||
|||E.B.DeVonald||||
|||PCC Treasurer||||
|||19th January 2022||||
**Page 2 - 23**
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON**
**NOTES TO THE FINANCIAL STATEMENTS** (Continued) **For the year ended 31[st] December 2021.**
**15. Bank Reconciliation as at 31st December 2021.**
BANK A/C's AS AT 1/1/2021 Net C/A& D/A £ 14,086.49 Per Year End A/c's LEDGER INCOME to Date 31-Dec-21 £118,804.19 £132,890.68 LESS LEDGER EXPENDITURE to 31-Dec-21 £(117041.56) **BANK BALANC** E **AS AT :- 31-Dec-21 £ 15,849.12**
PER BANK STATEMENTS:C/A £ 15,260.54 AS AT 31-Dec-21 D/A £ - £ 15,260.54 PLUS CREDITS NOT POSTED;- 30/12/2021 ½ Rectory Costs £1,879.69 Pay- In re 31 Dec £ 157.20 £ 2,036.89 £ 17,297.43
LESS CHEQUES NOT PRESENTED: Chq No. ‘002058 £1,134.00 Chq No. ‘002059 £ 188.83 Chq No. ‘002060 £ 100.48 Readers Subs £ 25.00 £ (1,448.31) LEDGER BALANCE AT 31st December 2021 **£ 15,849.12**
**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 2021. Financial Review – 2021**
The Corvid-19 Pandemic again affect the efficient running of the Church Finances. The total Income reduced by £6K and as planned the total Expenditure reduced by £14K. This gave an Operating Profit of £3.5K our first in years **The Investment Bond again increased in value by £11,935** and so increased the **Operating Profit to £15,501** Again, this profit is assisted by three more **Legacies of 11K** which enabled the Bank Account to stay in credit whilst paying the monthly bills **including Parish Share of £6,240pm (£75,534 for the year). The Kath Thomas Legacy** paid for new **Streaming Camera equipment** to allow Online transmission of Church Services including Weddings and Funerals if required.
Unfortunately, the Pandemic prevented the funds normally raised by the Summer and Christmas Lantern Fairs. The Social Committee and **Friends of St Michael** were unable to function this year, but the Friends accumulated funds were able to pay **£5,075 to cover upkeep** of the graveyard and fabric repairs to the Church. The automated Subscriptions to the Friends allowed this to happen and we are thankful to the all the people involved.
The **Church Hall has been maintained to a high standard by the 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 grounds and gardens by installing many shrubs and ornamental fixings. His idea to outline the Stone Cross inset on the front wall of the Hall with lights, has been well received by many parishioners. The Hall Rentals increased by £2.5K to £5377. This reduced the annual Loss by £600 to £2,099.for the year.
**The Financial Outlook** for 2022 is greatly improved with the Corvid restrictions being lifted. As always, we must rely on the Parish Giving Scheme and Standing Order plus Envelope Offerings to sustain our regular income. These total £4.5K per month, against a regular outlay of £2.5K per month, then we shall **again be £4K per month short** in paying our monthly Parish Share of ££6.4K. We shall have to reinstate the Collection Plate at Services which was discontinued during Lockdown. **The Plate monies generate a 25% Small Donations refund from HMRC.**
Fund raising activities will begin again in 2022 by the Friends of St Michael and the usual Fairs etc. These plus Legacies should allow the payment in full of our Parish Share for the year. Our Bond Reserves have increased to £67K which is available to the PCC to ensure our sustained viability as a Church serving the Community of Aughton.
## **Reserves Policy - 2022**
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 £79K of which £12K is an Endowment, leaving **£67K as PCC Reserves.**
## **Funds Available**
The Notes to the Financial Statements, Page 2-13 show that PCC Unrestricted Fixed and Current Assets total some £97K. i.e. (The Aberdeen Multi-Manager Ethical Bond of £67K + Unrestricted net Current Assets £9K + Designated Deposit Balance of £21K). Therefore, the available “Free Funds” after allowing for Reserves as above is £30K, of which the Debtors account for £4K of the total monies still due in 2022 from HMRC re Gift Aid tax claims, giving an actual funds available figure of £26K as at 31 December 2021. (The Parish Share alone costs £6,372 per month which will be paid out the next day, **leaving £19,500 available for 2022** ).
## **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 2021.**
## **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, Sides Persons and Choir at Weddings. Fees for Organists, Sides Persons, 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 £67K is available for any emergencies and maintenance required under the Quinquennial Inspection work to be done in 2022; 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 £79K, 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 2021 was approved by the PCC on 8[th] March 2022 and signed on its behalf by:-
Rev. Andrew Housley.
Mr Anthony Bearon
## **PAROCHIAL CHURCH COUNCIL OF ST. MICHAEL - AUGHTON INDEPENDENT EXAMINERS REPORT (SORP 2015)**
to the PCC of St. Michael, Aughton For the year ended 31st. December 2021 , 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.
## *****
March 2022.