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2020-12-31-accounts

Toxteth Park St Michael in the Hamlet

with

St Andrew

Trustees’ Annual Report for the year ended 31[st] December 2020

Aims and Purpose & Objectives and Activities

Summary of how the PCC is
trying to fulfil the aims and
purposes of the church.
Every Church Of England
church has the same aim:
This must include an
explanation of the main
objectives for the year as set
out in its mission document
and /or focused on this year.
How you are trying to fulfil the
aims of the church for the
benefit of everyone in the
church and the community.
Report must include a
summary of the main
activities undertaken for the
public benefit in relation to
these objectives and how the
strategies and activities of the
programmes undertaken by
the church achieved the
objectives. This could include
details of regular worship
services, home groups,
women’s, men’s and youth
groups, outreach work, etc
Any numerical information
provided in the report about the
resources spent should be
consistent with the accounts		 The general functions of the PCC are stated within section 2 of the
Parochial Church Councils (Powers) Measure 1956.
Toxteth Park St Michael in the Hamlet with St Andrew Parochial
Church Council (PCC) has the responsibility of cooperating with the
incumbent, in promoting in the ecclesiastical parish, the whole
mission of the church, pastoral, evangelistic, social and
ecumenical. The PCC is also responsible for the maintenance of its
Church Hall building.
When planning our objectives for the year, the PCC gave
consideration to the Charity Commission’s guidance on public
benefit and in particular, the specific guidance to charities
concerned with the advancement of religion, working in partnership
as a united benefice, with the Parochial Church Council of Toxteth
Park, Christ Church.
Trustees have had regard to the guidance issued by the Charity
Commission on public benefit.
The Trustees maintain a Grade 1 listed Georgian cast iron church
building for public access and divine worship.
From this base, and a Victorian church hall, a wide range of
activities and groups are provided for children and adults –
including uniformed organisations, a Children’s Church, and up
until September of 2019, a community communion and lunch club,
together with various social groups. There is also work in local
schools and Nursing Homes.
With regard to the House of Bishops’ guidance on safeguarding
children and vulnerable adults (section 5 of the Safeguarding and
Clergy Discipline Measure), the Trustees strive to comply with their
duty to protect all those who fall under their care.
The Trustees have a particular concern for the poorest and most
vulnerable members of the community which they serve, providing
chaplaincy to homeless persons and Probation Service institutions
and various hostels locally.
The ministry provided to people in bereavement or ill health, which
includes home visits, also makes a valuable contribution to those in
need.
The Trustees are keen to work in partnership with the whole
community and other charitable bodies. They co-operate with local
residents’ associations to stage public events and celebrations.
Practical and financial assistance is given to world mission
charities.

Also you should choose to include a list of the charities that benefited from giving by the church as per the financial statement and the policy for deciding how the money is given away.eg we give away 10% of our budgeted income to local, national and international charities

N/A

Additional details of objectives and activities (Optional information) N/A

You should chose to include further statements, where relevant, about:

Explanation of any significant contribution by volunteers

N/A

Achievements and Performance

Summary of the main
achievements and
performance of the church
during the year must be
included. You can include
types of services and
attendance, special activities
eg missions, review of
charitable activities
undertaken that explains the
performance achieved against
the objectives set, fundraising
activities, investment
performance, church position
in wider community, and
employee details.
How the church activities
have helped people, celebrate
success and what more can
be done you may like to say
what has not worked so well
and what changes have been
considered.		 ‘A Church for ALL the Family’
At St Michael in the Hamlet with St Andrew our strap line is‘A
Church for ALL the family’. What do we mean by this?
Firstly, we are a ‘Church for ALL...’
Everyone is welcome at St Michael’s. People of all ages, social
backgrounds, ethnicities, genders and sexualities.
No one is excluded from celebrating life at St Michael’s, because
“...God so loved_the world_that He gave His only Son...” (John 3:
16).The world is all of us.
Secondly, we are a ‘Church for ALL the family...’
Being a “church family” is central to who we are in God.
We worship One God, who exists in community – The Holy Trinity,
Father, Son and Spirit. One God, three persons.
We are called to follow God’s example by ‘belonging’ to one
another. This is why we share ‘The Peace’ with one another each
week in our Sunday services, and also why, when we celebrate
Holy Communion,_we do it together as one_body.
Thirdly, we are a Church that aims to welcome families
At St Michael’s we are blessed to have among us three and four
generational families, and we are delighted to welcome a growing

number of new families.

We believe that children are not simply the ‘Church of Tomorrow’ ’ but ‘The Church of Today . We support and work closely with our local primary school, where Keith (our Vicar) and Dave (one of our Assistant Churchwardens) are both school governors.

As a Church we are committed to supporting families through a number of means, including our young people’s activities – Children’s Church, uniformed organisations and weekly toddlers group.

Our goal in 2020 (and beyond) was to continue to enhance our long-established ministry among local families and young people, working closely with local schools and community groups to outreach to our local community and to grow as a Church family in knowing God personally and more deeply (discipleship).

In Summer 2020 we were joined by Debbie Lovatt as an ordinandin-training. Debbie will be with us for approximately 18 months and has been a much valued member of our Team during the year.

However, the challenges of the Covid pandemic and subsequent lockdowns required us to be more creative in how we continued to function as a Church family and be a source of support to our community during the most challenging of times.

Creation of a designated crèche area within the body of the Church continued to facilitate our family services up until the first lockdown during mid-March when the Church closed for face to face worship until August. Putting in place effective social distancing and infection control measures allowed us to open safely for bi-weekly services once again at that point.

Thanks to the wonders of technology we were able to continue to provide on-line services via “You Tube” during the whole year, live streaming our face to face services when they were running or conducting virtual services during our periods of closure. In this way we continued to reach our Church members and the wider community, particularly those most vulnerable members who may have been shielding or unwell.

Our “Open Saturdays”, normally held weekly between March and October, where we welcome visitors to our beautiful 200 year old building from within and out of the area, only ran for 3 weeks before the first lockdown commenced and sadly remained on hold for the rest of the year. Due to social distancing concerns our annual summer and Christmas fayres were unable to go ahead, nor our annual Christmas “Big Sing” which usually attracts up to 300 attendees and is a much anticipated event in the community calendar.

During 2019 we had successfully completed work to restore the north aisle roof, greatly supported by Heritage England. Going forward we will continue to work with the Diocese to continue our ongoing restoration plans to improve the church building both as a

worshipping space and heritage centre.

Due to the pandemic the PCC met only once face to face as a group during the year, subsequently converting to on-line “Zoom” meetings to continue to discuss the day to day running of the church, our building projects and our future plans for Mission in the parish. The core management group continued to work closely to ensure our core functions continued.

Despite a tough financial climate and cessation of our ability to hire our Church hall facility our Church finances remain stable. Our Parish Share commitment which contributes towards the cost of ministry both in our own parish and other churches less fortunate than ourselves, continues to be our main expenditure. However the introduction of the Parish Giving Scheme in 2016 continues to gain participation and has aided our financial planning, particularly over 2020.

Despite Covid restrictions our average weekly attendance at face to face Sunday morning services remained steady at 45 adults and 35 children, with 25 regular worshippers at our mid-week service. Our worshipping community numbers 140 with 86 on the 2020 Electoral Roll. We have continued to see an increase in the number of families attending our Sunday services and at Christmas time saw just over 300 people attending services during the month of December.

We continue to work regularly with 150 children, chiefly through our uniformed organisations and Children’s Church and give thanks for the faithful support of over 30 volunteers who give their time and energy to these groups. Due to Covid our face to face work and usual activities with our children’s’ groups has been much reduced.

Our wonderful organisation leaders have maintained contact with their members via digital platforms throughout this challenging year, providing on-line activities and much needed support, with our Children’s Church contributing each week to our on-line Church services.

Further afield, the Church continues to regularly support the mission work of Father Moses Banungwiiri in Ghana together with support for Christian Aid, the Children’s Society, the Micah Food Bank and our local men’s’ and women’s’ hostels.

The Reverend Keith Hitchman comments:

“We have much to be thankful for at St Michael’s. Although our buildings have been closed for much of the year, our fellowship is very much alive. We have clearly loved and supported one another through this difficult year, as we have sought to support those our local community and those we live among.

Many thanks to…

Karen White and Val Jackson for their regular updates to our church WhatsApp group and for keeping us up to date with prayer

requests, and for ringing around and making sure everyone has been OK during the periods we have been in lockdown.

Rob Smith for a a sterling job in producing our weekly worship videos, as well as taking care of our buildings, and (together with Karen White) making our church Covid safe to worship in.

Sharon Luther and her family for looking after the church grounds and garden over the winter months.

Carol Cragg for her continued wise management of our finances. Everyone who gives financially to St Michael’s, and especially those who gave through the Parish Giving Scheme (PGS), without which we would not have been able to pay our bills this year.

Our Children’s Church leaders and leaders of our uniformed organisations, and especially all those who contributed to the wonderful Children’s Church video series.

Our Warden Team (Rob, Karen, Dave, and Brian), everyone who serves on the PCC and in any other way at St Michael’s.

2020-21 has been a year of contrasts and contradictions. A year closure and opening out. Contraction and growth. Sadness and joy. As a church we have been tested and tried. Yet, we remerge into a new season renewed and reenergised for the task of ‘building back’, firmly established on the Chief Cornerstone, who is Christ Himself”.

Revd Keith Hitchman, Vicar

Financial review

The financial review is to See 2020 Financial Statement of Accounts supplement the financial statements, must be included Brief statement of the charity’s policy on reserves ie what level of reserves considered to be appropriate for a rainy day, if no reserves needed include the reason why Details of any funds materially N/A in deficit and details of any steps being taken to eliminate the deficit

Further financial review details

A brief explanation of how the money has come in and been See 2020 Financial Statement of Accounts spent, these can be linked into the church’s achievements.

You should choose to include additional information, where relevant about:

environment and changes in the law, technology and knowledge etc that may affect the charity

Plans for the future (optional information)

You should explain the plans for the future ( this will be the current year at the time the report is presented), including the key objectives and activities planned to support them

St Michael-in-the-Hamlet with St Andrew – Future Plans 2021

Discipleship

Our primary focus over the next 12 months will be on Christian discipleship. Plans include:

We are in discussions with the Micah Trust regarding hosting a Food Bank at CC, to which members of StM’s will be invited to be involved.

StM’s have begun working towards an Eco-church award. Eco-church is currently the focus of our Children’s Church teaching programme.

Congregational Planting

We are considering planting a new congregation somewhere in the parishes. This is likely to meet on a Sunday afternoon. Discussions are taking place within the Deanery about help with resourcing this.

Building Restoration

We are proposing to make another bid to the Heritage Lottery Fund. This could be a much larger bid than has been made before, covering extensive works both to the interior as well as the exterior of the church, making it better equipped for heritage visiting and wider community use.

Structure, governance and management

Description of the charity’s trusts

[The Parochial Church Council (PCC) operates under the Parochial ] Church Councils (Powers) Measure 1956 and the Church Representation Rules. The PCC is a corporate body established by the Church of England. choose i) if gross annual income is under £100,000 The PCC operates under the Parochial Church Council Powers Measure and is a charity registered with the Charity Commission. or ii) if gross annual income £100,000 and over

[PCC members are appointed in accordance with the Church of ] England Representation Rules 2006 and are elected at the Annual Parochial Church Meeting. All those who attend are encouraged to register on the Electoral Roll and stand for election to the PCC. Individual members of the PCC receive external training as and when deemed appropriate by the PCC

Day to Day management of the church was exercised by the standing committee, the only committee required by law. It has the power to transact PCC Business between PCC meetings and considers strategic issues which may affect the church.

Members of the Standing Committee are:-

Rev Keith Hitchman – Vicar

Mrs Karen White – Church Warden

Mr Robert Johnson – Church Warden

Mrs Carol Cragg – Treasurer

Mrs Anne Bush – PCC Secretary

You should choose to include N/A additional information, where relevant, about:

them. Can include Financial Risk, Health and Safety risk, Operational Risk, Safeguarding

Reference and Administration Information

Church name and location Toxteth Park, St Michael in the Hamlet with St Andrew

[The church is part of the Diocese of Liverpool within the ] Church of England Registered charity number (required if gross income is £100,000 and above)[[1129099 ]] Church correspondence address Vicarage, 1b St Michael’s Church Road, Aigburth Liverpool Postcode L17 7BD Telephone

Registered charity number (required if gross income is £100,000 and above)[[1129099 ]]

Charity trustees on the PCC from start of financial year until approval of financial statements.

1
2
3
4
5
6
7
8
9
0
1
2		 Name Office (if any) Dates acted if not for whole
year		 Ex Officio members
Rev Keith
Hitchman		 Incumbent
Mr John Pritchard Reader
Mrs Karen White Warden
Mr Robert Johnson Warden
Mr David Patmore Deanery Synod Rep &
Assistant Warden
Miss Cath Park Deanery Synod Rep
Miss Carla
Langhorn		 Deanery Synod Rep
Name Office (if any) Dates acted if not for whole Elected Members
year
Mrs Carol Cragg Treasurer
Mr Brian Garner Assistant Warden
Mrs Anne Bush PCC Secretary & Electoral
Roll Officer
Mr Edward
Giddings
Mr Robert Smith Health & Safety Officer From 18thOctober 2020

11

13
14
15
16
17
18
19
20

 Mrs Valerie
Jackson		 Cathedral Rep & Safeguarding link from
PCC to Safeguarding Officer
Miss Pam
Fitzsimon
Mrs Karen Grace
Mr David McCall Stewardship Secretary
Mrs Christina
Barrett-Yuen
Mr Alan Cartwright
Mrs Emma Baines
Mr Will Blanksby From 18thOctober 2020 Co-opted member
In addition:
Mr John
Waterworth		 Safeguarding Officer

Names and addresses of advisers

Names and addresses of advisers Names and addresses of advisers Names and addresses of advisers
Type of adviser
Name
Address
Architect Mr Alex Finlason Finlason Partnership Ltd,
Beech House,
1 Cambridge Road, Hale, Cheshire WA15 9SY
Independent Examiner Ms Denise Roberts 21 King’s Close, Aigburth, Liverpool L17 9QS
Other advisors
Other advisors

Name and address of Bankers and Investments companies eg CCLA

Name and address of Bankers and Investments companies eg CCLA Name and address of Bankers and Investments companies eg CCLA
Any exemptions from disclosure Y
if Y detail below
Any funds held as custodian trustee on behalf of
others Y
if Y detail below		 Funds held as custodian trustee - Agent
transactions-include LDBF clergy fees, special
collections, fees for the service of bell ringers,
organists, vergers or choir at weddings and for
organists, vergers and gravediggers at funerals

Declaration

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

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

Signature(s)
Full name(s)
Position (eg Secretary, Chair,
etc)
Date
Rev Keith Hitchman Anne Bush

Chair		 PCC Secretary
18thMay 2021
18thMay 2021

Return of Parish Finance[[Church Number:618]]

[[Church Number:618]] Church Name: St Michael in the Hamlet with St Andrew Were there any exceptional circumstances or significant changes during 2020 tha unusual figures being reported here? Please provide brief details with this form.

----- Start of picture text -----
January to December Were there any exceptional circumstances or significant changes during 2020 tha
unusual figures being reported here? Please provide brief details with this form.
2020
INCOMING RESOURCES UNRESTRICTED RESTRICTED RESOURCES EXPENDED
(nearest £) (nearest £)
Voluntary Giving Raising Funds
1 Tax efficient planned giving £ 26,127 17 Fund-raising activites (costs and payments)
2 Other planned giving £ 2,598 Charitable Activities
3 Collections at services £ 3,488 18 Mission giving and donations
4 All other giving and voluntary receipts, including [Diocesan parish share contribution]
£ 7,969 £ 2,760 [19]
Special Appeals (recurring and one-off) 20 Salaries, wages and honararia
6 Gift Aid recovered £ 6,449 21 Clergy and staff expenses
6a Gift Aid Small Donations Scheme repayment £ 1,945 22 Mission and evangelism costs
7 Legacies received (capital value) 23 a. Church running expenses (inc. Governance)
8 Grants (include recurring and one-off) £ 500 £ 22,770 b. Church building maintenance costs
A SUB-TOTAL Voluntary Giving: £ 49,076 £ 25,530 c. Church building insurance (inc. contents)
Other Trading Activities 24 Church utility bills
9 Income from fundraising activities (gross proceeds) 25 Cost of trading
Investments D SUB-TOTAL for Church Activities & Raising Funds:
10 Dividends, interest, income from property etc. £ 187 Major expenditure
Charitable Activities 27 Major repairs to the church building
Statutory fees retained by the PCC Major repairs to church hall or other PCC property,
11 £ 712 28
(weddings, funerals, etc.) including redecoration
Trading activities (gross proceeds) e.g. hall lettings, New building work to the church, church hall, clergy
12 £ 1,201 29
magazine, bookstall. NOT fundraising. housing or other PCC property
Other E SUB-TOTAL for Major expenditure:
13 Any other income/receipts not already listed £ 2,596 99 Other payments/expenditure not already listed
TOTAL INCOMING RESOURCES (FROM FINANCIAL STATEMENTS) TOTAL RESOURCES EXPENDED (FROM FINANCIAL
B Column Totals (Line A plus lines 9 to 13) £ 53,772 £ 25,530 F Column Totals (Lines D and E plus 99)
PLANNED GIVERS AND LEGACIES Cash and Investment Balances
14 Number of tax efficient planned givers (Gift Aid) 32 31 Cash and deposit balance as at 31st December
15 Number of other planned givers (non Gift Aid) 7 32 Investments as at 31st December
16 Number of new legacies received during year 33 Liabilities due within 1 year
C Grand Total Receipts/Income £ 79,302 Are your accounts R&P or Accruals (indicate ONE
G Grand Total Payments/Expenditure £ 76,631 30 Receipts and payments [ X ]
Please refer to the notes available from our diocesan website to help Date 4/20/2021
clarify what is included in each section. Line numbers refer to RPF Name Carol Cragg
notes, consistent with the guidance provided in PCC Accountability, Position PCC Treasurer
----- End of picture text -----

5th edn. Tel or Email c cragg@sky.com

----- Start of picture text -----
Deanery:Toxteth &
Wavertree
at led to Diocese:
Liverpool
UNRESTRICTED RESTRICTED
(nearest £) (nearest £)
£ 46,061
£ 1,984 £ 2,760
£ 70
£ 2,944
£ 650
£ 3,179
£ 3,088
£ 6,001
£ 63,257 £ 3,480
£ 9,894
£ - £ 9,894
STATEMENTS)
£ 63,257 £ 13,374
UNRESTRICTEDRESTRICTED
£ 8,129 £ 22,202
£ 17,151
E)?
0TH
----- End of picture text -----

Note: this document can also be completed directly online. Contact Central Services at St

James, House for details.

Money that is given regularly under Gift Aid through a standing order, by envelope scheme, or by cheque. Figures should be net, i.e. receipts planned giving excluding any tax recovered. Also include money given through charity vouchers (gross amount) e.g. CAF or Sovereign Giving and money given through Payroll Giving (gross amount

Money given regularly without Gift Aid through standing order, by envelope scheme, or by cheque.

Collections at Sunday, midweek, wedding, baptism and funeral services, and Sunday schools. Include one-off gifts given in collections at services through Gift Aid envelopes (net amount), but exclude money given through planned giving envelopes. Do NOT include collections that go directly to a charity and do not 'go through the PCC books' e.g. Christian Aid Week. Other collections for a specific charity are restricted income Proceeds of annual

Other Recurring Giving /Donations: Gift Days, money given in church boxes and wall safes, and other ad-hoc donations from individuals which are likely to recur in future years.

Non-recurring Giving/Donations: Include one-off donations given outside services. Include the proceeds of all special appeals (which are usually restricted), but also one-off Gift Days for general funds. Include gifts of shares at market value.

The amount of tax recovered from HMRC on all money given to the PCC under Gift Aid. This should be split between Gift Aid recovered on restricted and unrestricted donations and allocated to the appropriate fund. If no tax has been recovered, an explanatory note should be provided in the finanical statement.

The capital amount of a legacy, together with interest from the probate process process, should be recorded in the year(s) that it appears in the accounts. (Note that the legacy may have been included as an asset in last year's Statement of Assets and Liabilities.) Any interest from legacy investments should be recorded as income from investments

External grants received from trusts and other funding bodies for the PCC's general fund or for a restricted purpose. Include VAT recovered through the Listed Places of Worship scheme. This does not include transfers within a benefice.

Fundraising: Money raised from sponsored activities, jumble sales, fetes, and other activities where the primary purpose is fund-raising. Income should be stated gross, and any costs must be recorded separately as payments.

Dividends, interest and income from property: Bank and other deposit interest including any reclaimed tax on investment income. Include dividends from shareholdings. Include rent received from land or buildings owned by PCC.

Statutory Fees retained by PCC: PCC Fees for weddings, funerals etc. Do not include fees due to the clergy and organist etc. as these are not PCC funds.

Income received by the PCC from trading activities including bookstall, letting of the church hall, sales and advertising of church magazines. Income received from other church activities which are not fundraising activities eg membership fees for groups, payments for events etc. All trading receipts must be stated as gross figures. The costs must be recorded separately as payments.

All other receipts: These are often 'capital' in nature: sale of buildings, investments, insurance claims, transfers from term deposits, loans received, repayment of loans made by the church to others; but will also include contributions from other churches in the benefice to shared costs. The TOTAL UNRESTRICTED incoming resources as shown on your examined/audited financial sta The TOTAL RESTRICTED incoming resources as shown on your examined/audited financial statem The SUM TOTAL incoming resources as shown on your examined/audited financial statements, ex

Costs of generating income: Include the costs of fundraising events, which have contributed to the income recorded in Fund-raising income box above. Also include fees paid to a professional fund-raiser, the costs of a Christian Stewardship campaign and the costs of supporting regular giving e.g. envelopes.

Mission Giving and Donations: Include donations to external missions and charities that come from the PCC's receipts. Collections that go directly to external charities should not be included.

Diocesan parish share/ quota/ family purse: All payments made during the year, whether for current, or previous years Share.

Salaries, wages and honoraria: All payments to assistant staff, youth worker, verger, administrator, sexton, organist and choir. Include NI/Pension costs where applicable.

Clergy and staff expenses: Working expenses of the incumbent: e.g. telephone, postage, stationery, travel costs (car and/or public transport), secretarial assistance, office equipment, maintenance of robes, hospitality.Assistant staff: Include costs, as for the incumbent, that are associated with expenses incurred by assistant clergy, pastoral staff and youth workers. Housing: all costs relating to clergy/staff housing paid by the PCC. (including where applicable repair costs, water rates, council tax, and redecoration).

Mission and Evangelism: cost of outreach, courses, excluding staff salaries

Church expenses: Routine repairs and maintenance. Insurance. Miscellaneous: cleaning materials etc church /office phone. Churchyards all costs involved in their maintenance. Upkeep of services: organ tuning, worship materials, choir robes etc. Church utility bills: total costs of electricity, gas, oil, water etc.

Costs of trading - include the costs associated with the receipts for bookstall, hall lettings, magazine income etc.

Costs relating to the governance of the PCC, including any fees for audit or Independent Examination, training of PCC members in their role of Trustees, the production of the annual report, hire charges for any PCC meetings etc.

Major church repairs: include repairs that are not routine and internal and external decoration. Major repairs to other PCC property: incl repairs that are not routine and internal and external decoration.

New building work: new buildings, major alterations and extensions to church or other PCC property and including all associated professional fees and expenses

All other payments not included above, but mainly of a "capital" nature: purchase of fixed assets for church purpose, purchase of investments, transfer to term deposits, loans made and repayment of loans etc.

The TOTAL UNRESTRICTED resources expended, as shown on your financial statements. The TOTAL RESTRICTED resources expended, as shown on your financial statements. The SUM TOTAL resources expended, as shown on your financial statements.

tements, excluding any revaluation of assets. ments, excluding any revaluation of assets. xcluding any revaluation of assets.

Parish Details

ST MICHAEL IN THE HAMLET WITH ST ANDREW

2020

Name of signature 1 on accounts: Name of signature 2 on accounts Name of Independent Examiner Professional Qualifications of Independent Examiner (if any) Address of Independent Examiner

The Revd Keith Hitchman Mrs Carol Cragg Ms Denise Roberts

21 Kings Close

Liverpool L17 9QS

Date of Accounts approval by PCC Date of Independent Examiner's Report

Page 1

PAROCHIAL CHURCH COUNCIL OF St Michael-in-the-Hamlet with St Andrew NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

1 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 the valuation of 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 either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by 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 forwards as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average 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. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. 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 award 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 generally recognised when it is incurred and is accounted for gross.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.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 arte not valued in the financial statements. Subsequently no individual item has cost more than £1000 so all such expenditure has been written off when incurred.

Investments are valued at market value at 31 December 2020

Page 1

PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2020 General (Unrestricted) Fund Receipts & Payments Account

Receipts
Income and endownments
Donations and legacies
Tax efficient planned giving
Income tax recovered
Other Planned Giving (non gift aid)
Collections and other giving
Deanery Grant
Donations
Other trading activities
Hall Lettings
Summer Fete
Christmas Fair
Lunch Club
Church Events
Charitable activities
PCC Fees
Receipts from investments
Bank & CBF interest
Other receipts
Reimbursements
Mission Events /Parish Christmas lunch
Total Receipts
Expenditure
fund raising activities
Giving Envelopes
Charitable activities
Diocesan parish share
Clergy expenses
Assistant staff Annual Readers Fee
Mission & Evangelism Costs
Training Course
Church running expenses
Utilities
Insurance
Housing Costs
Cost of services
Admin
Repairs
Cost of Trading
Hall Running Costs
Other
Lunch club & Parish Christmas lunches
Total Payments
Excess of Receipts over payments
Total transfers
Bank current and deposit accounts at 1 January 2020
Bank current and deposit accounts at 31 December 2020		 2020
£
£
26,127
8,394
2,598
3,488
40,606
500
7,969
8,469
1,201
0
0
0
0
1,201
712
712
187
187
2,596
2,596
53,772
46,061
1,731
50
0
2,404
3,088
3,179
203
426
114
6,001
63,257
(9,486)
0
17,615
8,129		 2019
£
£
25,486
8,487
5,775
6,300
46,048
1,081
1,081
8,051
1,048
1,815
678
377
11,969
1,654
1,654
254
254
4,504
1,036
5,540
66,545
35
43,869
2,392
365
2,358
4,377
3,126
2,872
738
501
60
5,898
1,790
68,381
(1,836)
0
19,451
17,615		 2019
£
£
25,486
8,487
5,775
6,300
46,048
1,081
1,081
8,051
1,048
1,815
678
377
11,969
1,654
1,654
254
254
4,504
1,036
5,540
66,545
35
43,869
2,392
365
2,358
4,377
3,126
2,872
738
501
60
5,898
1,790
68,381
(1,836)
0
19,451
17,615
1,081
11,969
1,654
254
5,540
66,545
68,381
(1,836)
0
19,451
17,615

Page 2

2020 2019 £ £ £ £

PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2020

Church Restoration & Fabric (including Tower) Receipts and Payments Account - Restricted Fund

The Church restoration & fabric fund is restricted to expenditure for the restoration & maintenance of the church building.

Receipts
N H & LPOW Grants for restoration
Donations church toilet refurb
Donations Heating Pump
Sale of Langham Hall Investment Shares
Payments
Architects Fees & repairs to Baptistry roof
Boiler/Clock & Tree work
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 20
Bank current and deposit accounts at 31 December		 22,770
9,894
650
20
2020		 22,770
10,544
12,226
7,815
20,041		 307,162
724
1,800
3,980
329,527
1,806		 313,666
331,333
-17,667
25,482
7,815

Mission - Restricted Fund

The mission fund is restricted to expenditure on youth work & Childrens Church.

Receipts
Restricted Donations
Payments
Purchase of craft materials for
Childrens Church
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 20
Bank current and deposit accounts at 31 December		 70
20
2020		 0
70
-70
2,156
2,086		 0
0
0
2,156
2,156

Screen & Projector Fund Receipts and Payments Account - Restricted Fund

The fund is restricted to expenditure for the purchase & installation of a screen & projector.

Receipts
Diocesan Grant
Donations from Church events
Payments
Purchase & installation of equipment
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 20
Bank current and deposit accounts at 31 December
Bible Fund - Restricted Fund
The fund is restricted to expenditure for the purchas
Receipts
Donation for Lectern Bible
Donation for Pew Bibles
Payments
Purchase of Lectern Bible
Purchase of Pew Bibles
Excess of Receipts over Payments
Transfers
Transfer from General Fund
Bank current and deposit accounts at 1 January
Bank current and deposit accounts at 31 December
Clergy Fund - Restricted Fund
The fund is restricted to clergy expenses and housin
Receipts
Donations for the upkeep of clergy
Payments
Clergy housing costs
Excess of Receipts over Payments
Transfers
Transfer from General Fund
Bank current and deposit accounts at 1 January
Bank current and deposit accounts at 31 December		 20
2020
e of a Lectern Bib

g costs
2,760
2,760
 0
0
0
76
76
le & pew Bibles.
0
0
0
0
0
2,760
2,760
0
0
0		 1,780
150
2,149
607
674		 1,930
2,149
-219
296
76
607
674
-68
68
0
0
0
0
0
PAROCHIAL CHURCH COUNCIL OF
ST MICHAEL IN THE HAMLET WITH ST ANDREW
STATEMENT OF ASSETS AND LIABILITIES
at 31 December 2020
2020
£
Cash Funds
Bank current & deposit accounts
30,331
Total bank current and deposit accounts
30,331
(£ unrestricted, £ restricted Restoration & Fabric Fund, £ Mission Fund £ Screen & Projector Fund )
Other Monetary Assets
CBF Deposit Funds
Irvine Memorial Fund
31
Cox Memorial Fund
58
Sale of Langham Hall
13,007
13,096
Investment Assets
197.91 CBF Church of England Investment Fund - Income Shares (market value)
4,055
4,055
Assets retained for the use of the Church (unrestricted funds)
0
Liabilities
0
Other Tangible Assets
TOTAL ASSETS
47,482
NOTES:		 Page 3
2019
£
27,661
27,661
31
58
13,007
13,096
3,785
3,785
0
0
44,542

  1. The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.

  2. The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilities: Moveable church furnishings held by the church-wardens on special trust for the PCC and which require a faculty for their disposal.

  3. The expenses paid to clergy may include a small, immaterial proportion which relates to their function as PCC members. No other payments were made to PCC members.

Approved by the PCC on and signed on their behalf

The Revd Keith Hitchman Mrs Carol Cragg PCC Chairman PCC Treasurer

Independent Examiner’s Report (SORP 2015)

Report to the Parochial Church Council (PCC) of: St Michael in the Hamlet with St Andrew on the accounts for the year ended 31st December 2020, as set out on pages _ to __ of your 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:

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 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.

Signed

Date:

IE’s Name and address Ms Denise Roberts 21 Kings Close Liverpool L17 9QS