St Luke, Great Crosby, Liverpool Annual Report of the Parochial Church Council For the year ended 31 December 2021
Administrative Information St Luke's Church, 71 Liverpool Road, Crosby, Liverpool L23 5SE Telephone Number.. 01519313119 Office correspondence to Parish Administrator (Gaynor Robertson), Parish Centre, al the above address. Bankers.. Liverpool L23 5SF Independent Examiner: Barclays Bank, 18-22 Liverpool Road, Crosby, Tony Deegan, Community Accountant, (from Jan Sefton CVS, 3rd Floor, North Wing, 18) Burlington House Crosby Road North, Waterloo L22 OLG Legal Advisers: Black Norman, 67-71 Coronation Road, Crosby, Liverpool, L23 5RE Bill Schafer, 56 Belvidere Road, Quinquennial Architect.. Ashton in Makerfield. WN14 8RU pcc For the period 1 January 2020 until the date of approval for this report. the following people served as PCC members.. Vicar.. Assistant Minister: Rev Amanda Bruce Rev Jackie Parry {Chair) Church Wardens.. John Turner Colin Stephens Agnes Law (from APCM 2021) (to APCM 2021) Vice Chair= John Turner Lesley Deninson (to APCM 2021) (from APCM 2021) Treasurer.. Caroline Ramsey (from Dec 2017} Secretary: Rosemary Turner (to APCM 20211 James Stewart (from APCM 2021) Deanery Synod Representatives: Rosemary Turner (from 1 July 2020) Zorina Jones (from 1 July 2020) Caroline Ramsey (from 1 July 2019) Keith Cawdron (from 1 July 2020) Vacant General Synod Lay Reader rep Keith Cawdron
Elected Members: Jane Stephens James Stewart Brian Cranny Lesley Deninson Diane Mcmaslers Carole Firth Marina Penzie Karen Auslin-smiih Michelle Heaps Colin Gill Irene Curwen Agnes Law Vaughan Thompson Emma Turner-Bone Lyn Newsham Co-opted members.. Stephanie Scaife Jeannnie Metcale (from APCM 2019) (from APCM 2019) (from APCM 2019 to Nov 2021 } (from APCM 2019) (from APCM 2019) (from APCM 2020) (from APCM 2020) (from APCM 2020) (from APCM 2020) (from APCM 2021) (from APCM 2021) (from APCM 2021) (from APCM 2021) (from APCM 2021) (from APCM 2021) Jessica Dent (from May 2021) (to APCM 2021) (from May 2021) Ex-oficio Clergy Rev. Margaret Quayle Rev. Dave Lowrie Day to day management control of the Church is exercised by the Vicar and Church Wardens. Structure Mana ement and Governance St Luke's Church PCC is a body corporate and operates under the Parochial Church Council Powers Measure 1956 and the Church Representation Rules. The PCC is a charity registered with the Charity Commission, number 1128698 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. The PCC operates three sub committees.. The Standing Committee, World Mission Group and the eco-church Group. The Standing Committee prepares the agenda for the Parochial Church Council meetings and transacts any business that it has been empowered to do so. It also acts as a finance committee. Membership comprises.. Vicar, vice-chair, Churchwardens. PCC Secretary, PCC Treasurer and can include one person elected by the PCC. The World Mission Group, on behalf of the PCC, encourages support for annually agreed people and projects. The Eco Group continue to promote Eco church and sustainable activities within the community.
PCC members have all been made aware of their responsibilities as trustees and understand basic health and safety, risk assessment and management, safeguarding of vulnerable adults and child protection pr0dUreS. Risk assessments: The PCC are mindful of their responsibilities in making their decisions. Financial risk: The treasurer reports to each PCC meeting on the income and expenditure. The standing committee acts as a finance committee to support and advise. Investments are only made in approved low risk funds for charity use or where funds might support the Archbishop of Canterbury's initiative to create a fairer financial system for the whole community. Health and safety The PCC have appointed Jim Stewart. a member of the church with specific experience in this field. to ensure that they are compliant with procedures and are made aware of changes. The Health and Safety policy is reviewed annually. Child and Vulnerable Adult protection The PCC has complied with the duty to have due regard to House of Bishops Safeguarding Policy and Practise Guidance and the PCC has an appointed Parish Safeguarding Officer. The PCC has appointed Rosemary Turner as Child Protection & Safeguarding Officer, Jane Stephens as Vulnerable Adults Co-ordinator and Gaynor Robertson as Leader RecruiterlDBS co-ordinator. The PCC offers their thanks for all they have done in ensuring that the Parish is compliant with good Safeguarding practi and policy. Our policies are in line with those of the Diocese of Liverpool. Over the course of 2021 records have been updated and the guidance reviewed, with actions resulting in the updated displaying of appropriate posters, completion of DBS checks for PCC members, and other volunteers as required. No new volunteers have been recruited. There is still some outstanding work to be done on long term record keeping and training for some PCC officers. GDPR The PCC appointed Colin Gill as GDPR officer. The PCC offers thanks for all he has done in ensuring our systems and praCtIS are GDPR compliant, especially as we intrOdUd a new data management system, Churchsuite. Operational risk If the church building could not be used for any reason. the church hall would be used. Functions and Activities The PCC (Powers) Measure 1956 states the PCC functions are: (a) co-operation with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical-
(b) the consideration and discussions of matters concerning the Church of England or any other matters of religious or public interest, but not the declaration of the doctrine of the Church on any question., (c) making known and putting into effect any provision made by the diocesan synod or the deanery synod, but without prejudits to the powers of the council on any particular matter., (d) giving advice to the diocesan synod and the deanery synod on any matter referred to the council., (e) raising such matters as the council consider appropriate with the diocesan synod or deanery synod (D appointing sidesmen (who are also known as assistants to the churchwardens). When planning activities for the year, the PCC gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidan to charities concerned with the advancement of religion. PCC activities The PCC met 5 times in 2021. The PCC regularly discuss a number of issues, such as Finance, Heallh and Safety, World Mission, School, Eco activities, Safeguarding and Worship. Specific issues are also discussed, for example.. the PCC resolved to offset carbon in response to COP 26, the PCC welcomed the art exhibit in church. Review of our Achievements and rformance in the ear 2021 The Covid 19 Pandemic during 2021 significantly lessened opportunities to progress the mission plan or to review it. Discussions have been had within digital forums and special vison evenings to consider this further. Summary of review of objectives... Many church members were involved in both the online ServIS and in church services, with rotas managed by the office and the IT team. Our IT database system, 'ChurchSuite'. has proved its value in resourcing online events and ensuring that church members received information as required. All information is treated as per GDPR requirements, and monitored by our GDPR officer. In the grounds, work has continued through a mix of employee and volunteers. The Pastoral Care team continued to provide care for those in our church and community via phone calls and doorstep visits. Links with the Church school have been maintained through visits. The membership of any Anglican church is often signified by the Electoral Roll. In 2021 there were 236 members. Worship
2021 still saw the pandemic still causing the imposition of restrictions with us trying to manage worship in and out of changing legal restrictions and advice throughout. January started with the closing of public worship again, as a new wave of Covid swept the country. Pre-recorded services remained our mainstay of worship. We restarted services at Easter, with an outdoor service and then we started to use the church building again, with booking required, hand sanitising, mask wearing, no singing and no common cup. In the summer Amanda started a service for young families called Big Picnic Worship. By the end of the year this monthly service was being staffed by a small team. As we went through into the Autumn, numbers continued to be restricted and trying to keep everyone safe was a priority. We continued to pre-record services throughout the autumn and only stopped that as we came to December and started to live-stream our Sunday communion service instead. Christmas 2021 was still highly restricted, especially as yet another wave of Covid started mid-December. This compelled us to do a Christingle walk-through with activity stations instead of services, which was very well received and saw a steady walk-through of families for 2 hours. We were also compelled to pre-recordllive-stream our normally popular Midnight and Christmas morning communions. It's great having lots of people, but bring its own problems when too many gathered makes it too risky for too many. Average attendance figures for 2021 were 45 adults on a Sunday, with 15 children at Big Picnic Worship, Wednesday morning communion saw an increase to an average of 15 adults. We have no attendance figures for Easter Day in 2021 or 2020 due to lockdown on both occasions. We continue to lead Collective Worship for the whole of St Luke's Halsall primary school weekly. We took 2 weddings for which wedding preparation sessions were held. We also took 29 funerals and a Memorial se1 in late October. We conducted 5 baptisms. We are indebted to all those who prepare and lead our worship, but are having to recognise a decrease in the number of licensed ministers from some years ago. In 2015 (7 years ago) St Luke's had 2 full-time priests, 4 retired priests and 3 Lay Readers,. we now have 1 full-time priest, 1 SSM priest {who works full time elsewhere), 1 retired priest and 2 Lay Readers- this ministerial capacity is affecting what we can now offer the church, in particular sacramentally as only an ordained priest can preside at Communion. Covid also saw the number of those prepared to prepare, lead and run our Children'slyouth teaching groups on a Sunday significantly drop and so we cannot legally run these given the required ratio of adults-children. Volunteers for other aspects of worship such as AV has also dropped at a time when we need to bolster our use of technology in worship. Pastoral Care and service to our community A report from those organising our cell groups, pastoral visiting team, home communion visiting, Living with Loss, Women's Fellowship, Mother's Union, Keystone (for carers of people with dementia) and prayer ministry can be found in our organisations, report. Youth and children's work
A report from those organising our work with those aged 0-18, uniformed orgallisations, toddler group (Stepping StoneslPram Club), and The Way can be found in our organisations, report. Church School We value highly our links with St. Luke's Halsall Church of England primary school. A number of church members are on Ihe Governing Body or on the staff of the school or volunteer in some capacity. A dedicated team of clergy and Lay people also take assemblies each week. Other Churches We are full members of Churches Together in Great Crosby and members of the Sefton Deanery (Church of England) Church Buildings Paul Beardwood was rna1ntenan manager and oversaw any work required on any of our buildings and Renee Orme cleaned all the buildings to a high standard. The Parish Centre is the ofrice of the Church Administrator, Gaynor Robertson, and her team of volunteers. Church Grounds Dan Dean worked in the graveyard alongside a dedicated team of volunteers to maintain it. As part of our mission in the local community, we continue to make our church grounds look very attractive and have developed many garden areas open to all. Volunteers have attended throughout the year on an individual basis to work in the grounds. Factors relevant to the achievement of our stated objectives We were very fortunate to have many members of the church who were able to volunteer their services where and when required during this difficult year when so many have had to isolate at home. Finance, Giving and Fundraising continue to be a witness as to how God is providing for his work in this pla even with our forever increasing commitments. We have a large increasing parish share which contributes towards the cost of ministry both in our own parish and other churches right across the diocese. Our main Sour of income was again the direct giving by our members and reclaimed Gift Aid tax. We finished the year with a small deficit. Mission and charitable giving The church community has been challenged to respond to the question "How much should I keep?" rather than 'How much should I give?, The financial outlook for the future continues to pose questions for the PCC, because a high proportion of the direct giving by the congregation is given by those over 70 years of age. We are trying to reach out to younger members and encouraging them, when they are ready. to join our planned giving scheme. It is the PCC'S wish to maintain a balance on unrestricted funds that equates to three months expenditure, to cover emergency situations that may arise from time to time.
Strate ic Ob'ectives for 2021: As we transition out of the Covid lockdowns and inlo more face-to-face meetings and social activity again, with community work once again allowed, we are reviewing our objectives.. Our current vision "Follow Christ and Share His love by serving our Community" Objectives for 2022: Our main objective for 2022, as we joumey back to a more community way of life, is to review our vision and how we meet it. As we review and re-establish our long-lemi objectives during 2022 we are aware that there are changes that need making.
INDEPENDENT EXAMINER’S REPORT
to the trustees of St. Luke’s PCC Great Crosby (PCC)
I report to the charity trustees on my examination of the accounts of PCC for the year ended 31[st] December 2021 which are set out on pages 2 to 12.
Responsibilities and basis of report
As the charity trustees of PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). You are satisfied that the accounts of the charity are not required by charity law to be audited and have chosen instead to have an independent examination.
I report in respect of my examination of the accounts. I have carried out my examination under section 145 of the 2011 Act. In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the consolidated accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records, with respect to the Charity, were not kept as required by section 130 of the 2011 Act or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Anthony Deegan MAAT MICB Pm.Dip Finance Manager Sefton Council for Voluntary Service 3[rd] Floor, Suite 3b, Burlington House, Crosby Road North, Waterloo, Liverpool. L22 0LG
1
St. Luke’s PCC, Great Crosby
STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31[st] December 2021
| Unrestricted | Restricted | Totals | Totals | |||
|---|---|---|---|---|---|---|
| Income and expenditure | Notes | Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |||
| Income and endowments from: | ||||||
| Donations and legacies | 2 | 146,566 | 5,319 | 151,885 | 162,179 | |
| Income from charitable activities | 2 | 5,607 | - | 5,607 | 29,203 | |
| Other trading activities | 2 | 1,882 | 1,187 | 3,069 | 16,495 | |
| Investments | ||||||
| 2 | 21,768 | - | 21,768 | 9,856 | ||
| Other income | 2 | 194 | 59 | 253 | 1,941 | |
| ------------- | ------------- | ------------ | ------------ | |||
| Total income | £176,017 | £6,565 | £182,582 | £219,674 | ||
| ------------- | ------------- | ------------ | ------------ | |||
| Expenditure on: | ||||||
| Costs of generating voluntary income | 3 | 349 | - | 349 | 349 | |
| Church Activities | 4 | 177,526 | 11,909 | 189,435 | 243,880 | |
| ------------ | ------------ | ------------ | ------------ | |||
| Total expenditure | £177,875 | £11,909 | £189,784 | £244,229 | ||
| ------------ | ------------ | ------------ | ------------ | |||
| Net income/(expenditure) before transfers | (1,858) | (5,344) | (7,202) | (24,555) | ||
| Transfer between funds | (1,500) | 1,500 | - | - | ||
| Net unrealised/realised gains/(losses) on | 8 | 1,674 | - | 1,674 | 778 | |
| investments | ||||||
| ----------- | ----------- | ----------- | ----------- | |||
| Net movement in funds | (1,684) | (3,844) | (5,528) | (23,777) | ||
| Fund balances b/fwd | 485,860 | 22,408 | 508,268 | 532,045 | ||
| ----------- | ----------- | ----------- | ----------- | |||
| Fund balances c/fwd | 12, | 13 & | £484,176 | £18,564 | £502,740 | £508,268 |
| 14 | ||||||
| ======= | ======= | ======= | ======= |
The notes on pages 4 to 12 form part of these accounts.
2
St. Luke’s PCC, Great Crosby Balance Sheet For the Year Ended 31[st] December 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | **£ ** | ||
| Fixed assets | |||||
| Tangible fixed assets | 7 | 451,875 | 462,731 | ||
| Investments | 8 | 13,381 | 11,707 | ||
| Current assets | |||||
| Debtors | 9 | 2,267 | 4,056 | ||
| Cash at bank and in hand | 35,217 | 34,774 | |||
| ------------ | ------------ | ||||
| 37,484 | 38,830 | ||||
| Creditors: amounts falling due | 5,000 | ||||
| within one year | 10 | ||||
| ------------ | ------------ | ||||
| Net current assets / (liabilities) | 37,484 | 33,830 | |||
| Creditors:amounts falling due after one year |
11 | - | - | ||
| -------------- | ------------- | ||||
| Total assets less current liabilities |
£502,740 | £508,268 | |||
| ======== | ======= | ||||
| Church Funds: | £ | £ | |||
| Unrestricted funds | 12 | 484,176 | 485,860 | ||
| Restricted funds | 13 | 18,564 | 22,408 | ||
| -------------- | ------------- | ||||
| - | |||||
| TOTAL FUNDS | £502,740 | £508,268 | |||
| ======== | ======= |
These financial statements were approved by the Parochial Church Council and signed on their behalf by:-
Rev Amanda Bruce Mr John Turner Chair of PCC Churchwarden
Dr Colin Stephens Churchwarden
3
St. Luke’s PCC, Great Crosby
Notes to the Accounts
For the Year Ended 31[st] December 2021
1. Accounting Policies
1a. Basis of Accounting
The accounts have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value, and in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP 2005).
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 or those that are informal gatherings of church members.
1b.Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the charity for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
1c.Income
All incoming resources are included in the Statement of Financial Activities when the charity becomes legally entitles to the income and the amount can be quantified with reasonable accuracy.
Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
Income from donations and grants, including capital grants are included in incoming resources when these are receivable, except as follows:
-
when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
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when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met.
4
St. Luke’s PCC, Great Crosby
Notes to the Accounts
For the Year Ended 31[st] December 2021
1. ACCOUNTING POLICIES (CONT..)
1c.Income (cont..)
When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
Rent receivable is taken to income when receivable.
Investment income and gains are allocated to the fund generating the income or gain.
1d.Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Costs of generating funds are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements.
1e.Transfers between Funds
Transfers between funds are agreed transfers to cover restricted fund deficits, or where other transfers have been agreed by the trustees or with donors.
1f.Tangible Fixed Assets
Fixed assets are shown at historical cost less depreciation. Consecrated and beneficed property of any kind is excluded from the accounts by section 96(2)(a) of the Charities Act 1993. Moveable church furnishing held by the Rector and Churchwardens on special trust for the Parochial Church Council, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected at any reasonable time. For freehold property acquired there was insufficient cost information available and therefore such assets were valued at insurance valuation in the accounts. Items costing more than £150 are capitalized and depreciated in the accounts over their currently anticipated useful economic lives.
All expenditure incurred in the year in consecrated or beneficed buildings is written off in the year to which it relates.
Depreciation is provided at the following annual rates in order to write off each asset over its anticipated useful economic life. A full year’s depreciation charge is charged in the year of acquisition and no depreciation is charged in the year of disposal.
Freehold Property – 2% per annum on straight line basis Equipment – 20% per annum on reducing balance basis
5
St. Luke’s PCC, Great Crosby
Notes to the Accounts For the Year Ended 31[st] December 2021
9. ACCOUNTING POLICIES (CONT..)
1g.Cash Flow Statements
The Charity has taken advantage of the available exemption in Financial Reporting Standard No.1 from producing a cash flow statement on the grounds that it is a small entity.
1h.Operating Leases
Rentals under operating leases are charged to the Statement of Financial Activities in the period to which they relate.
1i.Taxation
The Charity has charitable status and is thus exempt from taxation of its income and gains falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives.
1j.Investments
Investments are stated at market value.
2. Income and endowments
Donations and legacies
| Unrestricted Funds |
Restricted Funds |
2021 | 2020 | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Planned Giving | 86,604 | - | 86,604 | 89,390 |
| Gift Aid Recovered | 29,530 | 679 | 30,209 | 21,755 |
| Other Planned Giving | 7,980 | - | 7,980 | 9,293 |
| Collection Plate | 1,195 | 1,195 | 1,496 | |
| Donations | 17,809 | 4,640 | 22,449 | 31,392 |
| Legacies | - | - | - | - |
| Grants | 3,448 | 3,448 | 8,853 | |
| ----------- | ----------- | ----------- | ----------- | |
| £146,566 | £5,319 | £151,885 | £162,179 | |
| ======= | ======= | ======= | ======= |
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St. Luke’s PCC, Great Crosby
Notes to the Accounts For the Year Ended 31[st] December 2021
2. Income & endowments (Cont…)
Income from Charitable Activities
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Parochial Fees | 5,579 | - | 5,579 | 24,038 |
| Room Hire | - | - | - | 5,076 |
| Bookstall | 28 | - | 28 | 89 |
| ----------- | ----------- | ----------- | ----------- | |
| £5,607 | £- | £5,607 | £29,203 | |
| ======= | ======= | ======= | ======= | |
| Other trading activities | ||||
| Unrestricted | Restricted | |||
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Fundraising Sales | 1,602 | 967 | 2,569 | 14,507 |
| Membership Subscriptions | 187 | 220 | 407 | 1,821 |
| Photocopying & Printing | 93 | - | 93 | 167 |
| ----------- | ----------- | ----------- | ----------- | |
| £1,882 | £1,187 | £3,069 | £16,495 | |
| ======= | ======= | ======= | ======= | |
| Investments:- | ||||
| Unrestricted | Restricted | |||
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Rent Receivable | 21,398 | - | 21,398 | 9,247 |
| Dividends | - | - | - | 391 |
| Interest Receivable | 370 | - | 370 | 218 |
| ----------- | ----------- | ----------- | ----------- | |
| £21,768 | £- | £21,768 | £9,856 | |
| ======= | ======= | ======= | ======= |
7
St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2021
2. Income & endowments (Cont…)
Other income
| Other income | ||||
|---|---|---|---|---|
| Unrestricted Funds £ |
Restricted Funds £ |
2021 £ |
2020 £ |
|
| Sundry Receipt | 194 | 59 |
253 | 1,941 |
| Insurance Claim | - | - |
- | - |
| ----------- | ----------- |
----------- | ----------- | |
| £194 | £59 |
£253 | £1,941 | |
| ======= | ======= |
======= | ======= | |
| 3. Costs of generating voluntary | income | |||
| Unrestricted | Restricted | |||
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Other Fundraising Events | 349 | - | 349 | 349 |
| ----------- | ----------- | ----------- | ----------- | |
| £349 | £ | £349 | £2,523 | |
| ======= | ======= | ======= | ======= | |
| 4. Church Activities | ||||
| Unrestricted | Restricted | |||
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Grants Payable | 2,287 | 10,837 | 13,124 | 15,194 |
| Ministry : diocesan parish share | 88,918 | - | 88,918 | 106,925 |
| other ministry costs | 3,987 | - | 3,987 | 7,061 |
| Church running expenses | 17,224 | 370 | 17,594 | 45,838 |
| Church maintenance | 15,348 | - | 15,348 | 19,048 |
| Upkeep of Churchyard | 445 | - | 445 | 2,452 |
| Hall Expenses | 9,404 | - | 9,404 | 8,922 |
| Parish Centre Expenses | 130 | - | 130 | - |
| Mission & Outreach | 850 | 637 | 1,487 | 1,703 |
| Social & Fellowship | 841 | 65 | 906 | 22 |
| Parish Administration | 27,125 | - | 27,125 | 25,192 |
| Youth & Children’s Work | 10 | - | 10 | 215 |
| Bookstall | 40 | - | 40 | 32 |
| Sundries | 61 | - | 61 | 246 |
| Depreciation | 10,856 | - | 10,856 | 11,032 |
| Rounding | - | - | - | (4) |
| -------------- | -------------- | -------------- | -------------- | |
| £177,526 | £11,909 | £189,435 | £243,880 |
======== ======== ======== ========
8
St. Luke’s PCC, Great Crosby Notes to the Accounts
For the Year Ended 31[st] December 2021
5. Employees and Staff Costs
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Staff Costs | ||
| Wages and Salaries | 40,011 | 38,893 |
| Social Security Costs | - | - |
| Pension Costs | - | - |
| ------------ | ------------ | |
| £40,011 | £38,893 | |
| ======= | ======= | |
| The average number of employees during the year was:- | 4 | 4 |
There were no employees with emoluments above the rate of £60,000 per annum.
6. Taxation
There is no Corporation Tax payable in respect of the result for the Year.
9
St. Luke’s PCC, Great Crosby
Notes to the Accounts For the Year Ended 31[st] December 2021
7. Tangible Fixed Assets
| Freehold Property Equipment Cost £ £ As at 1stJanuary 2021 507,588 8,204 -------------- ---------- As at 31stDecember 2021 £507,588 £8,204 ------------- ---------- Depreciation As at 1stJanuary 2021 48,377 4,684 Charge for the year 10,152 704 ------------- ---------- As at 31stDecember 2021 £58,529 £5,388 ------------ ---------- Net Book Value at 31stDecember 2020 £459,211 £3,520 ======== ====== Net Book Value at 31st December 2021 £449,059 £2,816 ======== ====== 8. Investments Quoted Investments: Market value at 31stDecember 2020 Net unrealised/realised gains on investment assets Market value at 31st December 2021 No. of shares 2021 Market Value No. of shares CBF Investment Fund 571.41 13,381 571.41 ---------- £13,381 ====== |
Total £ 515,792 -------------- £515,792 ------------- 53,061 10,856 ------------ £63917 £462,731 £451,875 ======== £ 11,707 1,674 ------------- £13381 ======== 2020 Market Value 11,707 ---------- £10,928 ====== |
|---|---|
The historical cost of the above investments at 31[st] December 2021 was £913 (2020: £913)
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St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2020
9. Debtors
| 9. Debtors | ||||||||
|---|---|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||||
| £ | £ | |||||||
| Income Tax Recoverable | - | - | ||||||
| Other Debtors | 2,267 | 4,056 | ||||||
| ----------- | ----------- | |||||||
| £2,267 | £4056 | |||||||
| ======= | ======= | |||||||
| 10. Creditors:amounts due within 1 year | ||||||||
| 2021 | 2020 | |||||||
| £ | £ | |||||||
| Loans | 5,000 | |||||||
| Other Creditors | ||||||||
| ------------- | ------------- | |||||||
| £6,558 | ||||||||
| ======== | ======== | |||||||
| 11. Creditors:amounts due in more than 1 | year | |||||||
| 2021 | 2020 | |||||||
| £ | £ | |||||||
| Loan Due in Year 2 | - | - | ||||||
| ------------- | ------------- | |||||||
| - | - | |||||||
| ======== | ======== | |||||||
| 12. Unrestricted Funds | ||||||||
| Balance | Balance | |||||||
| as at 31st | Transfers | as at 31st | ||||||
| December | between | Gains | & | December | ||||
| 2020 | Income | Expenditure | Funds | Losses | 2021 | |||
| £ | £ | £ | £ | £ | £ | |||
| General Fund | 14,078 | 155,565 | (161,520) | 3,156 | 1,674 |
12,953 |
||
| Designated | ||||||||
| Funds | ||||||||
| Fixed Assets | 462,731 | - | - | (10,856) | - | 451,875 |
||
| Other funds | 9,051 | 20,452 | (16,355) | 6,200 | - | 19,348 |
||
| ------------- | ------------- | ------------- | ------------- | ------------- |
------------- |
|||
| Total Funds | £485,860 | £176,017 | £(177,875) | £(1,500) | £1,674 | £484,176 |
||
| ======== | ======== | ======== | ======== | ======== |
======== |
11
St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2020
13. Restricted Funds
| Balance | Balance | Balance | |||||
|---|---|---|---|---|---|---|---|
| as at 31st | Transfers | as at | 31st | ||||
| December | between | Gains & | December | ||||
| 2020 | Income | Expenditure | Funds | Losses | 2021 | ||
| £ | £ | £ | £ | £ | £ | ||
| Christian Aid | 131 | (130) | - | - | 1 | ||
| MANSHED | 24 | 50 | - | - | - | 74 | |
| Toybox | 960 | 287 | (1,246) | - | - | 1 | |
| SWACA | 610 | 144 | (754) | - | - | - | |
| Malawi | 174 | 768 | (921) | - | 21 | ||
| Sam PRS | 879 | 382 | (889) | - | - | 372 | |
| Childsoc | 1,099 | 774 | (1,500) | - | - | 373 | |
| CMSLA | 1,479 | 890 | (1,541) | - | - | 828 | |
| Bell-Ringers | 2,473 | - | - | - | - | 2,473 | |
| Breathing Places | 1,632 | 105 | - | 1,500 | - | 3,237 | |
| Golf Society | 350 | - | - | - | - | 350 | |
| St. Luke’s Players |
750 | - | - | - | - | 750 | |
| Pram Club | 44 | - | - | - | - | 44 | |
| The Way Youth Club |
552 | - | - | - | - | 552 | |
| Women’s | |||||||
| Fellowship | 121 | 837 | - | - | - | 958 | |
| Mission & Giving | 669 | 397 | (784) | - | - | 282 | |
| Café Church | - | - | - | - | - | - | |
| (StoryHouse) | |||||||
| Tearfund | 538 | 123 | (631) | - | - | 30 | |
| Keystone | 8,408 | 490 | (1,072) | - | - | 7,826 | |
| SL | 1,635 | 897 | (2,441) | - | - | 91 | |
| Arocha | 11 | 73 | - | - | - | 84 | |
| Agency | - | 217 | - | - | - | 217 | |
| collections | |||||||
| ------------- | ------------- | ------------- | ------------- | ------------- | ------------- | ||
| Total Funds | £22,408 | £6,565 | £(11,909) | £1,500 | £- | £18,564 |
|
| ======== | ======== | ======== | ======== | ======= | ======== |
12
14. Analysis of Net Assets between funds
| Tangible | Net Current | Net Assets | |||
|---|---|---|---|---|---|
| Fixed | Assets / | Long Term | £ | ||
| Assets | Investments | (Liabilities) | Liabilities | ||
| £ | £ | £ | £ | ||
| Unrestricted | 451,875 | 13,381 | 18,920 | - | 484,176 |
| Restricted | - | - | 18,564 | - | 18,564 |
| ---------- | -------------- | ----------- | --------------- | -------------- | |
| £451,875 | £13,381 | £37,484 | - | £502,740 | |
| ====== | ======== | ====== | ======== | ======== |
13