**Toxteth Park St Michael in the Hamlet**
**with**
**St Andrew**
**Trustees’ Annual Report for the year ended 31[st] December 2021**
## **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:_
- _Legacy policy-_
_Explanation of any significant contribution by volunteers_
• _Contribution made by volunteers in time of hours or jobs undertaken._ 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 2021 (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).
However, the continued challenges of the Covid pandemic and the subsequent lockdown from January until April once again saw the Church close for face-to-face worship, requiring 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.
As during 2020, 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.
From April we were once again able to commence our bi-weekly services, putting in place effective social distancing and infection control measures allowing us to open safely for our services.
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, sadly remained on hold for the whole year.
Due to continued social distancing concerns our annual summer and Christmas fayres were unable to go ahead, however our annual Christmas “Big Sing” attracted 153 attendees.
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.
The PCC met throughout the year, initially via Zoom during the national lockdown at the early part of the year, resuming face to
face as a group from May onwards, 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 during part of the year, 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 2021 during the ongoing pandemic.
Despite Covid restrictions our average weekly attendance at face to face Sunday morning services remained steady at 62 adults and 40 children, with 25 regular worshippers at our mid-week service. Our worshipping community numbers 150 with 88 on the Electoral Roll. We have continued to see an increase in the number of families attending our Sunday services and at Christmas time once again saw over 500 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 the challenges of the year, providing on-line activities and much needed support, with our Children’s Church contributing each week to our on-line Church services during the winter lockdown and face-to-face during the remainder of the year.
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:
“Sometime over the last year literally all the doors at St Michael’s have been opened, often at the same time and for various purposes.
St Michael’s is an ‘open door church’ and is becoming more so.
I often quote the great wartime Archbishop William Temple, who famously said, “The Church is the only society that exists for the benefit of those who are not its members.” This statement is as true today as when Temple first made it.
As a church we exist for the benefit of the Parish of St Michael’s, and indeed for anyone else who may be drawn to us for whatever reason. We are the Church of England. Our buildings belong to the people.
To this end this year we have taken steps to reorganise the way our Church Hall is run. A **‘Hall for ALL the Community’** , it is now booked out most weekends and during the week, hosting a variety community activities and events.
Children’s Church is going from strength-to-strength and Boys Brigade/Anchor Boys has restarted well and thriving. Until very recently and through the Covid restricted period our Sunday services were always **ALL** Age, involving actual and remote contributions from a wide cross section of church members and attenders
We are very grateful to Geoff Bush and Steph Pritchard for taking on the roles of Chair and Secretary of the Friends of St Michael’s, and for leading the drive towards widening the reach and impact of this worthy organisation, financially and otherwise.
One of the exciting things about 2021-22 has been the launch of ‘St Michael’s Live’. Hundreds of new people have been welcomed into the church through the various musical performances that have taken place as part of this initiative.
St Michael’s is a Church for **ALL** , where everyone is welcomed, and none are excluded. As your Vicar, I am very grateful to you **ALL** for the many contributions to the life and witness of our church through what has been a very trying time.
Revd Keith Hitchman, Vicar
## **Financial review**
**The financial review is to** See 2021 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 2021 Financial Statement of Accounts **spent, these can be linked into the church’s achievements.**
_You should choose to include additional information, where relevant about:_
- _the PCC’s principal sources of funds (including any fundraising);_
- _amount of funds restricted_
- _how expenditure has supported the key objectives of the PCC;_
- _investment policy and objectives including social, environmental or ethical investment policy adopted._
- _Any risks and uncertainties about continuation of charity._
- _Risk Management, PCC’s need to be aware of the risks that they are exposed to in terms of the wider environment in which the charity operates. The financial climate, society and its attitudes, the natural_
_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 – Vision & Plans 2022/23**
## **Building Back:**
We continue to ‘build back’ after the worst of the pandemic has passed.
## **Worship:**
Over the last year we have been blessed to have had Helen Lunn and Ben Prichard join us in leading sung worship, and we are thankful to Val Jackson for helping to organise our Sunday worship and for playing.
We have made great strides forward over recent years as to our Sunday worship offer. Screens, projectors, and audio equipment have been installed. We use a range of media, including video. We are now at the stage where we might enter a new phase in our church worshipping life.
It is important that whilst retaining the benefits of our church tradition and history, we also embrace contemporary worship styles and hymnody, so that we can better provide for our newer membership and reach out to our local community.
## **Discipleship:**
During the Spring Term a few members of both StM’s and CC have been auditing the Alpha Course at St James-in-the-City Church (StJ’s). We are considering running our own Alpha or similar Course later in the year. This could be in our individual churches, or across the Benefice. Alternatively, we could continue to take a table (or two) at the StJ’s Alpha Course.
Some consideration has been given to starting Discipleship Groups. Currently we do not have the leaders for these. We shall continue to pray for new leaders to join us.
## **Children & Young People:**
Our Sunday Children’s Church is blossoming and is attracting families. Our intention is to resource Children’s Church and its leadership accordingly. Our uniformed organisations have also begun meeting again. GFS is no longer a church-based organisation but continues to meet in our Church Hall.
We are looking at ways in which we might provide for our older children and young people. One possibility would be to run a group alongside our Sunday morning service. StJ’s also run a midweek group for Year 6+, which our young people have been invited to join. Again, we are praying for potential youth leaders to join us.
## **Ecumenism & Partnership:**
One of the things we are exploring is a closer partnership between StM’s and other churches in the Deanery, including St James-in-the-City Church. We continue to foster a working relationship with Hamlet Baptist Church. Keith has been leading a midweek Bible Study & Prayer Meeting jointly for members of StM’s and Hamlet Baptist.
## **The Church Building:**
Over the next year we move on to the next phase of the StM’s Church Restoration Project. Rob Johnson is taking the lead, and will be working closely with our church architects, Finlason Partnership. Our hope is that, over the next few years, we will be able to raise sufficient funds to restore the south wall of the church.
## **Friends of St Michael’s:**
Geoff Bush (Chair) and Steph Pritchard (Secretary) have taken on the leadership of The Friends and are currently working on modernising this organisation and increasing its membership, with the full support of the PCC.
## **The Church Hall:**
In terms of usage and hire value, the Church Hall was static during the pandemic. We took this opportunity to revamp the administration of the Hall, under the expert guidance of Christina Barrett-Yuen. It is our aim to increase the hire value of the Church Hall.
## **‘St Michael’s Live’:**
One of the great successes of the last year has been that of ‘St Michael’s Live’ - an initiative aimed at bringing live music and arts into the heart of St Michael-in-the-Hamlet Church. Keith and Rob Smith are working on this together with local musician and promoter, Steve Pilgrim. Such has been the rate of success, that we are looking at forming an arts charity or community interest company, to attract further funding and to avoid complications with the Church’s charitable trust status.
**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
Mr Robert Smith – Health & Safety Representative
_You should choose to include_ N/A _additional information, where relevant, about:_
- _policies and procedures adopted for the recruitment, induction and training of PCC members such as health and safety, disability discrimination and child protection; Training courses arranged by diocese_
- _the PCC organisational structure and details of any other committees – include details of decisions which are delegated_
- _relationship of PCC with any related trusts or charities_
- _Statement re consideration of major risks and the system and procedures to manage them. Can include Financial Risk, Health and Safety risk, Operational Risk, Safeguarding_
- _Arrangement for setting pay and remuneration and pensions and number of paid staff( not including clergy)_
## 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**
**Charity trustees on the PCC from start of financial year until approval of financial statements.**
|1
2
3
4
5
6
7
8
9
10
11
12
13|**Name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Ex Officio members**|
|---|---|---|---|---|
||Rev Keith
Hitchman|**Incumbent**|||
||Mr John Pritchard|**Reader**|Up to February 2021||
||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**
**year**|**Elected Members**|
||Mrs Carol Cragg|**Treasurer**|||
||Mr Brian Garner|Assistant Warden|Up to May 2021||
||Mrs Anne Bush|PCC Secretary & Electoral
Roll Officer|||
||Mr Edward
Giddings||||
||Mr Robert Smith|Health & Safety Officer|||
||Mrs Valerie
Jackson|||Cathedral Rep & Safeguarding link from
PCC to Safeguarding Officer|
|14
15
16
17
18
19
20
|Miss Pam
Fitzsimon||||
|---|---|---|---|---|
||Mrs Karen Grace||||
||Mr David McCall|||Stewardship Secretary|
||Mrs Christina
Barrett-Yuen||||
||Mr Alan Cartwright||Up to 7thOctober 2021||
||Mrs Emma Baines||||
||Mr Will Blanksby||||
||**In addition:**||||
||Mr John
Waterworth||Up to September 2021|Safeguarding Officer|
||Mr David Yau||From September 2021|Safeguarding Officer|
## _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_|||
|**Any exemptions from disclosure 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,**|
|**Any funds held as custodian trustee on behalf of**|**organists, vergers or choir at weddings and for**|
|**others Y**|**organists, vergers and gravediggers at funerals**|
|**if Y detail below**||
**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|
||4thApril 2022||
||4thApril 2022||
Parish Details
## **ST MICHAEL IN THE HAMLET WITH ST ANDREW**
**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 Date of Accounts approval by PCC Date of Independent Examiner's Report**
**2021 The Revd Keith Hitchman Mrs Carol Cragg Ms Denise Roberts 21 Kings Close Liverpool L17 9QS 7/3/2022**
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 2021**
## **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 2021
Page 1
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT**
## **For the year ended 31 December 2021 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
**Total Receipts**
**Expenditure**
**fund raising activities**
**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**
**Total Payments**
**Excess of Receipts over payments**
**Total transfers**
Bank current and deposit accounts at 1 January 2021
Bank current and deposit accounts at 31 December 2021|**2021**
**£**
**£**
27,450
6,517
2,500
5,378
**41,845**
3,026
**3,026**
6,206
630
**6,836**
595
**595**
130
**130**
2,837
**2,837**
**55,270**
30,641
1,235
0
0
1,645
3,696
3,270
1,512
102
4,258
**46,358**
**8,911**
0
8,129
**17,040**|**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
adj of 8.00 made due to late pyt
**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**|
|---|---|---|
Page 2
**For the year ended 31 December 2021**
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT**
**£**
**2021**
**£**
**£**
**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
Sale of Langham Hall Investment Shares
**Payments**
Architects Fees & repairs to Baptistry roof
Boiler/Clock & Tree work
Hall Improvements
**Excess of Receipts over Payments**
Bank current and deposit accounts at 1 January 202
Bank current and deposit accounts at 31 December|0
6,750
7,847
540
6,750
1
2021|**6,750**
**15,137**
-8,387
20,041
**11,654**|22,770
9,894
650|**22,770**|
|---|---|---|---|---|
|||||**10,544**|
|||||12,226
7,815|
|||||**20,041**|
## **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 202
Bank current and deposit accounts at 31 December|54
1
2021|0
70
**54**
-54
2,086
**2,033**|0|
|---|---|---|---|
||||70|
||||-70
2,156|
||||**2,086**|
## **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 202
Bank current and deposit accounts at 31 December|1
2021|**0**
**0**
0
76
**76**||0|
|---|---|---|---|---|
|||||0|
|||||0
76|
|||||76|
## **Clergy Fund - Restricted Fund**
The fund is restricted to SMH Clergy expenses and housing costs
|**Receipts**
Donations for the upkeep of clergy
**Payments**
SMH Clergy housing costs
SMH Clergy Expenses
**Excess of Receipts over Payments**
**Transfers**
Transfer from General Fund
Bank current and deposit accounts at 1 January 202
Bank current and deposit accounts at 31 December|4,180
1,512
1,235
1
2021|**4,180**
**2,747**
1,433
0
**1,433**|2,760
2,760|2,760|
|---|---|---|---|---|
|||||2,760|
|||||0|
|||||0|
|**PAROCHIAL CHURCH COUNCIL OF**
**ST MICHAEL IN THE HAMLET WITH ST ANDREW**
**STATEMENT OF ASSETS AND LIABILITIES**
**at 31 December 2021**
**2021**
**£**
**Cash Funds**
Bank current & deposit accounts
32,234
Total bank current and deposit accounts
32,234
(£ 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
6,258
6,347
**Investment Assets**
197.91 CBF Church of England Investment Fund - Income Shares (market value)
4,635
4,635
**Assets retained for the use of the Church (unrestricted funds)**
0
**Liabilities**
0
**Other Tangible Assets**
**TOTAL ASSETS**
**43,216**|Page 3
**2020**
**£**
30,331|
|---|---|
||30,331|
||31
58
13,007|
||13,096|
||4,055|
||4,055|
|||
||0|
|||
||0|
|||
||**47,482**|
## **NOTES:**
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 2021, 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:
- 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 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: Ms D Roberts 7th March 2022
IE’s Name and address Ms Denise Roberts 21 Kings Close Liverpool L17 9QS
Parish Details
## **ST MICHAEL IN THE HAMLET WITH ST ANDREW**
**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 Date of Accounts approval by PCC Date of Independent Examiner's Report**
**2021 The Revd Keith Hitchman Mrs Carol Cragg Ms Denise Roberts 21 Kings Close Liverpool L17 9QS 7/3/2022**
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 2021**
## **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 2021
Page 1
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT**
## **For the year ended 31 December 2021 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
**Total Receipts**
**Expenditure**
**fund raising activities**
**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**
**Total Payments**
**Excess of Receipts over payments**
**Total transfers**
Bank current and deposit accounts at 1 January 2021
Bank current and deposit accounts at 31 December 2021|**2021**
**£**
**£**
27,450
6,517
2,500
5,378
**41,845**
3,026
**3,026**
6,206
630
**6,836**
595
**595**
130
**130**
2,837
**2,837**
**55,270**
30,641
1,235
0
0
1,645
3,696
3,270
1,512
102
4,258
**46,358**
**8,911**
0
8,129
**17,040**|**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
adj of 8.00 made due to late pyt
**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**|
|---|---|---|
Page 2
**For the year ended 31 December 2021**
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT**
**£**
**2021**
**£**
**£**
**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
Sale of Langham Hall Investment Shares
**Payments**
Architects Fees & repairs to Baptistry roof
Boiler/Clock & Tree work
Hall Improvements
**Excess of Receipts over Payments**
Bank current and deposit accounts at 1 January 202
Bank current and deposit accounts at 31 December|0
6,750
7,847
540
6,750
1
2021|**6,750**
**15,137**
-8,387
20,041
**11,654**|22,770
9,894
650|**22,770**|
|---|---|---|---|---|
|||||**10,544**|
|||||12,226
7,815|
|||||**20,041**|
## **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 202
Bank current and deposit accounts at 31 December|54
1
2021|0
70
**54**
-54
2,086
**2,033**|0|
|---|---|---|---|
||||70|
||||-70
2,156|
||||**2,086**|
## **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 202
Bank current and deposit accounts at 31 December|1
2021|**0**
**0**
0
76
**76**||0|
|---|---|---|---|---|
|||||0|
|||||0
76|
|||||76|
## **Clergy Fund - Restricted Fund**
The fund is restricted to SMH Clergy expenses and housing costs
|**Receipts**
Donations for the upkeep of clergy
**Payments**
SMH Clergy housing costs
SMH Clergy Expenses
**Excess of Receipts over Payments**
**Transfers**
Transfer from General Fund
Bank current and deposit accounts at 1 January 202
Bank current and deposit accounts at 31 December|4,180
1,512
1,235
1
2021|**4,180**
**2,747**
1,433
0
**1,433**|2,760
2,760|2,760|
|---|---|---|---|---|
|||||2,760|
|||||0|
|||||0|
|**PAROCHIAL CHURCH COUNCIL OF**
**ST MICHAEL IN THE HAMLET WITH ST ANDREW**
**STATEMENT OF ASSETS AND LIABILITIES**
**at 31 December 2021**
**2021**
**£**
**Cash Funds**
Bank current & deposit accounts
32,234
Total bank current and deposit accounts
32,234
(£ 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
6,258
6,347
**Investment Assets**
197.91 CBF Church of England Investment Fund - Income Shares (market value)
4,635
4,635
**Assets retained for the use of the Church (unrestricted funds)**
0
**Liabilities**
0
**Other Tangible Assets**
**TOTAL ASSETS**
**43,216**|Page 3
**2020**
**£**
30,331|
|---|---|
||30,331|
||31
58
13,007|
||13,096|
||4,055|
||4,055|
|||
||0|
|||
||0|
|||
||**47,482**|
## **NOTES:**
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 2021, 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:
- 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 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: Ms D Roberts 7th March 2022
IE’s Name and address Ms Denise Roberts 21 Kings Close Liverpool L17 9QS