Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Trustees' Annual Report for the year ended 31st December 2020
Introduction: Corona (or Covid-19) pandemic
The pandemic, and compliance with Government rules, restricted many of the activities that the Church and Chapel would normally have undertaken – especially during the summer.
In particular, and in line with Government rules, Ormskirk Parish Church and Lathom Park Chapel were closed to members of the public from 23[rd ] March (the day after Mothering Sunday). They re-opened - for private prayer only - from Thursday 25[th ] June, and services (albeit with restricted numbers of people attending, and no singing) resumed on Sunday 27[th ] September. From 5[th] November to 2[nd] December there was a further closure but again, the buildings remained open for private prayer.
New Church House, adjacent to Ormskirk Parish Church, provides accommodation for some church activities and to a variety of local community organisations. This building was also closed to the public at the same time, so church activities - such as Tiddlers and the Knit and Natter group were suspended.
Most of the charity’s expenses continue even when we are not open for services; however, the lack of services resulted in significantly reduced income. The PCC is grateful for those people who continued to donate, or even increased their donations, during this time.
Aims and Purposes
The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. The Parochial Church Council (PCC) of SS Peter & Paul (Ormskirk) with St John The Divine (Lathom) has the responsibility of cooperating with the Priest in Charge, the Reverend Pauline Bicknell, in promoting, in the ecclesiastical parish of SS Peter & Paul (Ormskirk) with St John (Lathom), the whole mission of the Church, pastoral, evangelistic, social and ecumenical. St John the Divine (Lathom), hereafter referred to as Lathom Park Chapel, seeks to do this by being the centre of worship in a rural community. The church of SS Peter & Paul (Ormskirk), hereafter referred to as Ormskirk Parish Church, seeks to do this by being the church at the centre of the town. The PCC is also responsible for the maintenance of New Church House which is adjacent to Ormskirk Parish Church.
Objectives and Activities
The PCC is committed to being a Bigger Church making a Bigger Difference and to do this by having more people knowing Jesus and more justice in the world.
When planning our activities for the year, we have been mindful of this but also considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:
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worship and prayer; learning about the Gospel and developing their knowledge and trust in Jesus.
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provision of pastoral care for people living in the parish.
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missionary and outreach work.
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Trustees' Annual Report for the year ended 31st December 2020
To facilitate this work it is important that we maintain the fabric of Ormskirk Parish Church, New Church House and Lathom Park Chapel.
Achievements and Performance
Ecumenical relations
We participate in regular meetings of Churches Together in Ormskirk and the Priest in Charge has, until stopped because of Covid, attended bi-monthly breakfasts with other church leaders. In 2020 we were unable to share the Christian witness to the town through the Good Friday walk of witness, and the Christmas lights switch on. Plans for a drivethrough carol service at Morrison’s in December did not come off. Members of the church joined the initiative by Emmanuel Methodist / URC to knit angels which were then distributed (in a Covid safe way) to market traders and local care homes.
Other Ecumenical activities include the Ormskirk Food Bank which operates from New Church House on Tuesday and Friday mornings. This continued throughout 2020 but with limited face to face contact. The Debt Advice Centre held at Emmanuel Church has continued to operate and the Ormskirk Street and School Pastors have continued to be a presence in the town centre on Saturday evenings, or at the school gate, when Covid restrictions allowed.
Deanery Synod
The Deanery Synod only met once in 2020 due to the restrictions imposed by the Covid pandemic. The meeting in January was apprised of the changes to Church Representation Rules. The main impacts of these are:
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1 We may now hold our Annual Parochial Church Meeting (APCM) at any time up to 31[st] May (previously 30[th ] April)
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2 Sides people are not now elected at the APCM but at a PCC meeting
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3 Election of lay people to Deanery Synod is now for not more than two three-year terms
The autumn meeting on 19[th] January 2021 is, in effect, a Synod meeting held over from 2020 as new Synod members would have been elected at the APCM.
The Priest in Charge regularly attends Chapter meetings which have continued during the pandemic via Zoom rather than in person.
Discussions have continued within the Deanery about the future provision of clergy in the local area, all as Zoom meetings, but as yet there are no firm conclusions.
Due to the very different contexts of the Church and the Chapel, we report separately on activities.
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Trustees' Annual Report for the year ended 31st December 2020
Ormskirk Parish Church
Worship and prayer
The Parish Church is an active place of worship aiming to live out its values and vision to be the church at the centre of the town. Until Covid restrictions forced us to adopt a new pattern, we maintained two Sunday services (with about 73 adults and 7 under 16’s attending across the two services).
We also held two midweek services – an informal service of Morning Prayer on Wednesday, and a service of Holy Communion on Thursday (market day) with an average attendance of 14 - as part of our desire to provide a mix of formal and informal worship accessible to all. A significant number of those attending regularly saw the Thursday service as their main time and place of worship; we have held neither of these mid-week services since mid-March and as at the end of December it is difficult to predict when, and if, they might restart and in what format. This is because it is difficult to maintain social distancing – especially in the small room that we use on Thursdays.
During the first lockdown, the Associate Minister led live worship from his home. People from across the parish and beyond were able to connect to this through Facebook and YouTube. We cannot know for certain how many people accessed these services; feedback via Facebook, YouTube and word of mouth was positive with people saying how much they had enjoyed the services and the chance to connect virtually with one another. When restrictions eased services were pre-recorded and again accessed via Facebook and YouTube. The Church reopened for live worship at the end of September with one service on each Sunday morning. Singing was still not allowed, facemasks had to be worn, hand sanitizer was available and people had to book in if they wished to attend the service.
We normally report on the numbers of people who attended church services and the many other activities. For this year we consider that statistics are misleading as many members of the congregation have been shielding themselves, and we needed to restrict numbers of people allowed in the church at any time. However, during the period from late September to the end of the year, we held eleven services with an average of 45 people (mainly adults) attending. The Nativity service attracted 54 adults and nine children.
There were five baptisms and six funerals in church in 2020. We managed to conduct two weddings in August complying with all the Government regulations in place at the time.
Due to the ongoing pandemic our Junior Church has been unable to meet as a group since March. When the church services were held during the first lockdown many opportunities were given for families to participate in activities and share their learning. When services changed to the prerecorded format families were encouraged to participate by leading prayers or doing a reading. At Christmas, an alternative Nativity Service was held and the young people were encouraged to participate, and it was encouraging that many of the families did engage. Moving forward, consideration needs to be given to how we engage with young people and families within our Parish.
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Trustees' Annual Report for the year ended 31st December 2020
We remain committed to finding forms of reaching out through our pre-school group (Tiddlers) which, until March, was meeting every Monday in term time. At that time there were approximately 20 children registered at Tiddlers with an average attendance of 12, plus parents / grandparents / carers. The sessions would start with free play, before song time, then a bible story and linked activity, ending with refreshments and more free play. The group has not reopened following the first lockdown but will do so once restrictions ease. 6 children left Tiddlers in July to start Primary School. Despite church being closed, meaning the usual leavers’ service could not be held, they were all presented with a commemorative bible to mark the end of their time at Tiddlers.
Due to the pandemic, the Mothers’ Union has been unable to meet as a group since February. Thankfully, members have kept in touch with each other. We held our annual Communion service in September observing the law and guidance at the time. Mr Thompson provided us with individually wrapped caramel slices which ensured social distancing as they indicated where members could sit. These could then be taken home to be enjoyed.
We remain the place of worship for civic services hosting the town's annual Remembrance service as well as services for other community groups including Queenscourt Hospice. These did not happen in 2020 but the Priest in Charge did record an introduction to the pre-recorded Lights of Love service which people could access through the Hospice’s website and YouTube.
We would normally host three end-of-term services for Ormskirk C of E School involving pupils, staff and parents but these did not happen in 2020. A representative from church would normally lead a weekly assembly at the school but, other than an open air leavers service at the school in July, this has not happened since March. It is expected that these will restart once restrictions about who goes in to school ease, and classes gathering together is allowed.
We were unable to hold the usual Presentation Evening for Ormskirk School and the usual two carol services, for around 500 pupils, staff, parents and Governors of the school.
Pastoral care
The timing of the pastoral care team meeting coincided with the lifting of the first lockdown so we were able to meet together, socially distanced. The team continued to coordinate the provision of pastoral care within the limitations of Covid-19 restrictions ~ but we had to curtail home communion and hospital visiting. Much of the pastoral care in 2020 was done through letters, phone calls and visits on the doorstep. The team managed to distribute flowers after Mothering Sunday but were unable to deliver Harvest baskets as usual.
The monthly Communion at The Fountains (a retirement housing complex of 68 flats which is within the parish), only happened twice in 2020. The Easter, Harvest and Christmas services normally held at The Fountains and Stocks Hall Nursing Home could not take place.
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Trustees' Annual Report for the year ended 31st December 2020
Mission & evangelism
Many of the normal mission and outreach opportunities, e.g. Soup Stop, Coffee Stop and film afternoons could not take place in 2020.
During the warmer months Ormskirk Parish Church normally opens its doors to members of the public who visit to view our centuries-old building. However, in summer 2020 the pandemic meant that we were unable to offer this opportunity. The average number of visitors for the last three years had been around 20 per occasion.
We maintain links with Edge Hill University and civic leaders. This is through a variety of activities including the Public Service Leaders breakfast hosted by the Priest in Charge. Two of these took place in 2020. These are attended by key leaders from the University, the hospital, local schools, the emergency services and the Council.
Members of the congregation, and visitors, contribute to our work overseas by regular donations (in envelopes and by standing order) or occasional donations (in collecting boxes, a carboy at the west end of church, Lent lunch and a Christmas card). From these donations the church sends money to British-based charities working abroad.
Lathom Park Chapel
Worship and prayer
The congregation was continuing to grow numerically and spiritually with lay members active in preparing and leading worship. Pre Covid, the Sunday congregation average was about 40. As the Chapel is located in a farming community, the services would normally embrace the rhythm of the farming year from the blessing of the plough, soil and seed to the gathering of the harvest. Plough Sunday took place as usual in January. For Rogation Sunday the Priest in Charge visited a local farm to bless the crops but the usual service and lunch afterwards could not take place. Sadly, the Chapel could not host the Easter or Christmas Carol service for NSG (one of the local businesses, formerly Pilkington’s glass), nor the end of term services for Lathom Park C of E School, or any civic service. The Sunday before Christmas saw about 50 people gathering, socially distanced, in the Chapel grounds for an outdoor carol service. The congregation comprised those people who attend Chapel regularly as well as others from the alms houses and wider community who were keen to take part in a carol service, albeit very different from normal.
Pastoral care
Within the limitations placed on everyone due to Covid, the Chapel continued to provide pastoral support to farming families suffering difficult family circumstances and to others sick at home or in hospital.
The volunteer Street Carers scheme in Lathom continues to provide information about the Chapel to each house in the Parish and offers a friendly face and a listening ear when requested.
Mission & evangelism
The War Horse walks held in previous years could not take place in 2020, nor could the series of musical events which usually happen once or twice a year. These would normally attract a cross section of people, all of who enjoy the unique location and history of Lathom Park Chapel. The links to our Church school continue to be excellent. Members of the congregation serve as School Governors; staff members attend the Chapel and participate in services.
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Trustees' Annual Report for the year ended 31st December 2020
The Chapel continues to support Farm Africa, a small charity that helps rural farmers in Africa grow their community out of hardship.
Financial Review
Summary of financial activities
We show the results for the year in the Statement of Financial Activities on page 10.
Income during the pandemic
The two church buildings, and New Church House, were closed for about half of the year, and although much of the expenditure continued as usual, there was a sizeable reduction in income.
Parish share (Ormskirk Parish Church)
Parish Share is a contribution to the Diocese-wide costs of clergy stipends, accommodation, and training, and to support Deanery mission, including church schools and chaplaincies. The Ormskirk and Lathom churches operate accounts separately, although we combine the separate values for this report. During the years preceding 2020 Ormskirk Parish Church's reserves had dwindled, so that in 2020 it could only pay £59,144 in Parish Share, which was a shortfall of £14,380 from the £73,524 set. In February, the priest in charge and churchwardens alerted the Archdeacon to the fact that we would struggle to pay the Parish Share in full in 2020 – this was before the financial difficulties brought about because of Covid restrictions. Follow up discussions finally took place in December.
Summary
The Balance Sheet on page 11 shows the position with net assets amounting to £695,621. This consists of endowment funds of £10,731, restricted funds of £211,554 relating to specific activities, designated funds of £378,686 representing the net book value of fixed assets, together with special funds for New Church House and Ormskirk Parish Church fabric, and unrestricted general funds of £94,650 (£99,676 for Lathom Park Chapel and MINUS £5,026 for Ormskirk Parish Church) for the day-to-day general running of the charity.
Reserves policy
It is our policy to attempt to maintain unrestricted general funds, which are the free funds of the charity, at a level that equates to a minimum of four months’ expenditure. At this level the trustees feel that the PCC would be able to continue its activities and cope with fluctuations in the level of income from donations, fund-raising and other sources. At 31[st] December the actual reserves stood at £94,650 ~ this is above the target of about £60,000.
Risk assessment
The charity operates to a set of Financial Procedures; we review these from time to time, and amend them as needed to reflect any developments.
The Wardens of Church and Chapel regularly review the premises to identify any possible Health and Safety issues, and take remedial action. The Wardens also address any matters raised by the insurance company.
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Trustees' Annual Report for the year ended 31st December 2020
The PCC regularly reviews the Safeguarding policy and ensures that it carries out formal checks on any person who may be working with children or vulnerable adults.
The Priest in charge and Wardens have taken on a new role of ensuring that our places of worship are as safe as we can make them to prevent the spread of the virus
Volunteers
We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. Under normal circumstances, volunteers undertake a variety of roles including:
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preparing and decorating Church and Chapel for services, leading worship there, in schools, nursing homes and elsewhere;
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serving refreshments at various activities including Tiddlers, Soup Stop, Coffee Stop and various extra services associated with the agricultural year;
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inspecting premises, and performing or arranging repairs, to ensure safety;
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fund-raising and managing the charity’s finances.
In an ordinary year we indicate the number of volunteers and the hours they give. Because of the pandemic in 2020 there were fewer opportunities for volunteering; and we consider that to report numbers of hours would be misleading. We hope to resume all of our activities in 2021.
Structure, Governance and Management
The method of appointment of PCC members is set out in the Church Representation Rules. On election to the post of Church or Chapel Warden, or as representative to the Deanery Synod, each person becomes ex-officio a trustee.
All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. At each Annual Parochial Church Meeting those on the Electoral Roll elect PCC members in addition to the ex-officio post-holders.
The full PCC met together for one meeting in 2020, with the other three meetings taking place via Zoom.
Given the wide responsibilities of the PCC it is more time efficient to have separate Committees for the two places of worship. Both Ormskirk Parish Church Committee and Lathom Park Chapel Committee have met regularly thought the year and reported back to the PCC.
The Priest in Charge and Wardens have day-to-day management control of the churches. Trustees are aware of Trustee Responsibilities, basic health and safety, risk assessment and management and safeguarding procedures.
The charity provides each new trustee with a copy of the Charity Commission guidance relating to the roles and responsibilities of trustees, a copy of the last year's charity accounts and past trustee minutes. Other trustees provide help and assistance throughout the induction process.
Ormskirk Parish Church is situated on Park Road, Ormskirk, L39 3RD Lathom Park Chapel is on Hall Lane, Lathom, L40 5YQ They are part of the Ormskirk Deanery in the Diocese of Liverpool.
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Trustees' Annual Report for the year ended 31st December 2020
The correspondence address is New Church House, Church Street, Ormskirk, L39 3RD Telephone 01695-572143.
Email office@ormskirkparishchurch.org.uk Website www.ormskirkparishchurch.org.uk The Parish Office is open Monday, Tuesday, Thursday & Friday, 9.30am – 12.30pm Parish Administrator Mrs Allison Ellis
Parish Secretary Mrs Susan Wilson PCC Minutes Secretary Mr Jonathan Burke
Ormskirk Parish Church Treasurer Mr Peter Rouse CPFA
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity currently exempted from registration with the Charity Commission. PCC members who have served at any time from 1[st] January 2020 until the date this report was approved are:
Ex Officio members: Priest in Charge: Rev Pauline Bicknell (Chairman) Associate Minister: Rev Canon Stuart Haynes Wardens: Mrs Sally Baker Mrs Elizabeth Beeston Mr Jon Gladders (Vice Chairman) Mrs Mary Jones Mr Jim Reid Elected members: Mr. Andrew Beeston (representative on Deanery Synod) Mr. Rod Birchall Mrs Judith Bradshaw (LPC Treasurer; representative on Deanery Synod) Mr. Andrew Burke Mr. Chris Heppenstall Mrs Wendy Hill (resigned 31[st] August) Mr. Brian Mellor (died 3[rd] April) Mrs Winifred Pemberton (representative on Deanery Synod) Mr. Mark Rawsthorn (representative on Deanery Synod) Mrs Ann Simms Mr. Eric Simms Mr. Robert Webster Mr. Tony Wilson (died 5[th] March)
Approved by the PCC on 19[th] April 2021 and signed on their behalf by the Reverend Pauline Bicknell (PCC chairman)
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Report of the Independent Examiner to the Trustees for the year ended 31st December 2020
Report to the Parochial Church Council (PCC) of SS Peter and Paul (Ormskirk) with St John (Lathom) on my examination of the accounts for the year ended 31[st] December 2020 as set out on pages 10 to 19 of your Annual Report.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act
Independent Examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material aspect:
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Accounting records were not kept in respect of the charity as required by section 130 of the Act, or
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The accounts do not accord with those records,
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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
I have no concerns and 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
P J Collins FCA, Collins & Co., Chartered Accountants Suite 13, Hattersley House, 1 Hattersley Court, Ormskirk L39 2AY 19[th] April 2021
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Statement of Financial Activities for the year ended 31st December 2020
| Notes | Total funds 2019 |
Endowment & restricted funds |
Unrestricted funds |
Total funds 2020 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Income & endowments | |||||
| Donations(inc. Gift Aid) &legacies | 2 | 139,879 | 15,084 | 76,099 | 91,183 |
| Church activities | 3 | 89,383 | 779 |
18,991 | 19,770 |
| Investment income | 3,069 | 336 | 2,800 | 3,136 | |
| Total income & endowments | 232,331 | 16,199 |
97,890 | 114,089 | |
| Expenditure | |||||
| Buildings &grounds | |||||
| Buildings andgrounds | 4 | 38,382 | 7,733 |
24,809 | 32,542 |
| Payroll | |||||
| Salaries & employer’s costs | 5a | 14,807 | 0 |
13,601 | 13,601 |
| Special church expenses | |||||
| Parish share | 101,191 | 0 |
100,324 | 100,324 | |
| Clergyexpenses | 34 | 2 |
0 |
2 | |
| Supplies & services | |||||
| Furniture&equipment | 582 | 0 |
639 | 639 | |
| Materials for services | 1,352 | 0 |
824 |
824 | |
| Mission to the local community | 6 | 554 | 0 |
126 | 126 |
| Stationery&publications | 845 | 0 |
302 |
302 | |
| Postage&telephones | 1,182 | 0 |
899 | 899 | |
| Computingcosts | 538 | 0 | 561 | 561 | |
| Licences & subscriptions | 919 | 0 | 167 |
167 | |
| Insurance | 13,967 | 0 |
11,747 | 11,747 | |
| Maintenance of organs andpianos | 2,787 | 0 |
723 |
723 | |
| Miscellaneous expenses | 9 | 2,323 | 312 | 1,522 | 1,834 |
| Grants & donations | 7 | 8,495 | 9,616 |
194 | 9,810 |
| Governance | |||||
| Trustee travel&training | 5b | 1,792 | 0 |
1,216 | 1,216 |
| Financial services | 8 | 2,138 | 0 |
2,042 |
2,042 |
| Total expenditure | 191,888 | 17,663 |
159,696 | 177,359 | |
| Net amount beforegains or losses | 40,443 | (1,464) | (61,806) | (63,270) | |
| Netgains(losses)on investments | 28,788 | 10,194 | 10,687 | 20,881 | |
| _Net movement in funds for year _ | 69,231 | 8,730 |
(51,119) | (42,389) | |
| Funds brought forward | 15 | 668,779 | 213,555 | 524,455 | 738,010 |
| Funds carried forward | 15 | 738,010 | 222,285 |
473,336 | 695,621 |
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Balance Sheet as at 31st December 2020
| Notes | Total funds 2019 |
Endowment & restricted funds |
Unrestricted funds |
Total funds 2020 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Fixed assets | |||||
| Tangible fixed assets | 11 | 345,000 | 0 | 345,000 | 345,000 |
| Investments | 10 | 239,769 | 126,606 | 122,812 |
249,418 |
| Total fixed assets | 584,769 | 126,606 | 467,812 |
594,418 | |
| Current assets | |||||
| Debtors& prepayments | 12 | 14,684 | 976 | 8,896 | 9,872 |
| Investments | 10 | 64,950 | 19,537 | 14,632 |
34,169 |
| Cash at bank&in hand | 13 | 79,941 | 77,480 | 997 | 78,477 |
| Total current assets | 159,575 | 97,993 | 24,525 |
122,518 | |
| Liabilities | |||||
| Creditors&accruals | |||||
| ~ Amounts fallingduewithin oneyear | 14 | (6,334) | (2,314) | (19,001) | (21,315) |
| Net current assets | 153,241 | 95,679 | 5,524 |
101,203 | |
| Total net assets | 738,010 | 222,285 | 473,336 |
695,621 | |
| Funds | 15 | ||||
| Endowment&restricted funds | |||||
| Endowment funds | 10,100 | 10,731 | 0 |
10,731 |
|
| Restricted funds | 203,455 | 211,554 | 0 |
211,554 | |
| Unrestricted funds | |||||
| Designated funds | 406,117 | 0 | 378,686 | 378,686 | |
| General funds | 118,338 | 0 | 94,650 |
94,650 | |
| Total funds | 738,010 | 222,285 | 473,336 | 695,621 |
The trustees approved these accounts on 19[th] April 2021 and Rev Pauline Bicknell signed on their behalf
Pauline Bicknell
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Notes to the Accounts for the year ended 31st December 2020
1) Accounting policies
(a) Basis of preparation
We prepared the financial statements in accordance with the Church Accounting Regulations 2006 together with the SoRP 2014 (as amended in February 2016); we also prepared them under the historical cost convention except for the valuation of investment assets, which we show at market value. We have taken advantage of the exemptions available to small charities that allow us to present our results in a simple way
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 affiliation to another body, nor those that are informal gatherings of church members.
(b) Incoming resources
We receive voluntary income by way of donations and include it in full in the Statement of Financial Activities when received. We also recognise Gift Aid when we receive the donation to which it relates and recognise grants and legacies when we receive notification of our legal entitlement to the sums due.
We show income from fundraising gross, and charge any associated costs against the relevant expenditure heads
We account for investment income (including interest) and all other income when it is due.
(c) Expenditure
We include expenditure in the Statement of Financial Activities on an accruals basis, inclusive of any value added tax, which we cannot generally recover.
(d) Fixed assets
Consecrated land and buildings and moveable church furnishings
In accordance with section 10 (2) (a) of the Charities Act 2011 we do not include the value of consecrated land and beneficed property in the accounts.
We place no value on moveable church furnishings held by the Priest in Charge and churchwardens on special trust for the PCC and which require a faculty for disposal, since the PCC considers this to be inalienable property.
We do not depreciate freehold land and property as, in our view, we maintain them to a sufficiently high standard that ensure that the market value of the properties is not less than the carrying value shown in the accounts.
Fixtures, fittings and office equipment
We depreciate the value of equipment used by the church on a straight-line basis. We write off individual assets with a purchase price of £2,000 or less when we acquire the asset.
Investments
The charity takes a cautious approach to investment, and so invests with CCLA – either directly or via the Diocese of Liverpool. We accept the valuations provided by those organisations at the end of each year. Where the trustees feel that it is appropriate to do so, we invest restricted funds and allocate income received from such investments to such funds.
(e) Funds
The types of funds that the charity holds are -
-
Endowment funds - the capital of which must be maintained; the charity may use only income arising from investment of the endowment either as restricted or unrestricted funds depending upon the purpose for which the charity received the endowment
-
Restricted funds are funds that we may only use for particular purposes within the objects of the charity. Restrictions arise when the donor specifies, or when we raise funds for particular restricted purposes
-
Designated funds are funds that the trustees have set aside for specific purposes
-
Unrestricted general funds are funds that we can use in accordance with the charitable objects at the discretion of the trustees
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Notes to the Accounts for the year ended 31st December 2020
| There is an explanation of the nature andpurpose of these funds in note 14(onpages 18and 19). | There is an explanation of the nature andpurpose of these funds in note 14(onpages 18and 19). | There is an explanation of the nature andpurpose of these funds in note 14(onpages 18and 19). | There is an explanation of the nature andpurpose of these funds in note 14(onpages 18and 19). |
|---|---|---|---|
| 2) Donations (including Gift Aid) & legacies | Endowment & restricted funds |
Unrestricted funds |
Total funds |
| Analysis of 2019 donations | £ | £ | £ |
| Regulargiving | 5,348 | 45,502 | 50,850 |
| Collectionplate and other one-off donations | 0 | 14,310 | 14,310 |
| Collectingboxes and other donations | 925 | 0 | 925 |
| Gift Aid receivable | 4,053 | 6,942 | 10,995 |
| Gift AidSmall DonationsScheme receivable | 0 | 3,795 | 3,795 |
| Grants received | 2,000 | 741 | 2,741 |
| Other donations | 560 | 4,456 | 5,016 |
| Legacies | 38,435 | 12,812 | 51,247 |
| Total donations 2019 | 51,321 | 88,558 | 139,879 |
| Analysis of 2020donations | |||
| Regular giving (envelopes, standing orders & Parish Giving Scheme) |
5,466 | 46,333 | 51,799 |
| Collectionplate and other one-off donations | 0 | 3,445 |
3,445 |
| Collectingboxes and other donations | 94 | 0 |
94 |
| Gift Aid receivable | 1,039 | 11,209 | 12,248 |
| Gift AidSmall DonationsScheme receivable | 34 | 749 |
783 |
| Grants received | 6,051 | 4,186 | 10,237 |
| Other donations | 1,400 | 9,677 | 11,077 |
| Legacies | 1,000 | 500 | 1,500 |
| Total donations 2020 | 15,084 | 76,099 | 91,183 |
Grants received include the Henry Smith grant towards the Sick & Needy fund, reimbursement of value added tax on some works to churches, and (in 2020 only) the Job Retention Scheme grant
| 3) Income from church activities | Endowment & restricted funds |
Unrestricted funds |
Total funds |
|---|---|---|---|
| Analysis of 2019 income | £ | £ | £ |
| Clergyhousing~ contribution from diocese | 0 | 5,280 | 5,280 |
| Lettings of charity property | 0 | 12,536 | 12,536 |
| Fees - baptisms, weddings&funerals | 0 | 16,178 | 16,178 |
| Fundraisingactivities | 0 | 3,558 | 3,558 |
| Sales - magazines,refreshments & merchandise | 848 | 3,800 | 4,648 |
| Other income | 1,020 | 46,163 | 47,183 |
| Total income from activities 2019 | 1,868 | 87,515 | 89,383 |
| Analysis of 2020income | |||
| Clergyhousing~ contribution from diocese | 0 | 5,280 |
5,280 |
| Lettings of charity property | 0 | 5,600 | 5,600 |
| Fees - baptisms,weddings & funerals | 0 | 6,974 |
6,974 |
| Fundraisingactivities | 0 | 398 | 398 |
| Sales - magazines,refreshments & merchandise | 693 | 713 | 1,406 |
| Other income | 86 | 26 | 112 |
| Total income from activities 2020 | 779 | 18,991 | 19,770 |
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Notes to the Accounts for the year ended 31st December 2020
| 4) Buildings & grounds | Total funds 2019 |
Total funds 2020 |
|
|---|---|---|---|
| £ | £ | ||
| Council tax,etc.onvicarage | 2,319 | 2,422 | |
| Maintenance of buildings | |||
| Lathom ParkChapel | 818 | 1,054 | |
| New Church House | 3,235 | 1,303 | |
| Ormskirk Parish Church | 2,591 | 1,736 | |
| Major repairs - LathomChapel | |||
| Eco Toilet | 3,319 | 0 | |
| EastWindow [£7,733restricted,£4,571 unrestricted] | 0 | 12,304 | |
| Heating,lighting&water | 9,770 | 4,563 | |
| Cleaning | 3,860 | 3,353 | |
| Health& Safety | 463 | 557 | |
| Maintenance ofgrounds | 12,007 | 5,250 | |
| Total outlay on buildings &grounds | 38,382 | 32,542 |
5) Employees, trustees, volunteers & related parties
5a) Staff costs & numbers
No employee received remuneration amounting to more than £60,000 in any year. Staff costs and numbers are
| Total funds 2019 |
Average number of employees |
Total funds 2020 |
|
|---|---|---|---|
| Salaries& wages | £14,807 | Five in eachyear | £13,601 |
The Workplace Pension has been available to our employees since April 2017, but so far no employee has enrolled. During a few months from April the PCC placed employees on furlough, and received grants from the government in recompense. One employee chose NOT to accept payment for the time he was not working
5b) Trustee remuneration
The charity does not remunerate its trustees, but offers reimbursement of out-of-pocket expenses for training, travelling and similar expenses
| 2019 | 2020 | ||
|---|---|---|---|
| Number of trustees reimbursed | One | One | |
| Total expenses | £1,792 | £1,216 |
Apart from the items mentioned above, there were no related party transactions
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Notes to the Accounts for the year ended 31st December 2020
6) Mission to the local community
By this phrase we mean the work of spreading Christ’s message outside the church buildings. The clergy (paid and unpaid) together with volunteers provide this service, and we maintain links with organisations such as Churches Together in Ormskirk for joint activities. In 2019 and 2020 we identified the following expenditure on Mission
| 2019 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| Advertisements | 195 | 36 | |
| Publications | 46 | 0 | |
| Subscriptions | 190 | 90 | |
| Sunday School | 123 | 0 | |
| 554 | 126 | ||
| 7) Grants & Donations | 2019 | 2020 | |
| £ | £ | ||
| CHARITIES WORKING OVERSEAS | |||
| Annual donations Church MissionSociety Bible Society |
2,818 590 |
We make grants to charities working |
2,087 1,023 |
| Christian Blind Mission | 655 | overseas from our | 540 |
| LeprosyMission | 911 | Missionary Fund. | 551 |
| Mission Aviation Fellowship | 580 | 540 | |
| Open Doors | 580 | We ‘top up’ Annual | 540 |
| Other donations Traidcraft Exchange U N H C R |
256 75 |
donations with money collected in boxes, etc. |
150 0 |
| Water Aid | 150 | 75 | |
| Total to charities working overseas | 6,615 | 5,506 | |
| CHARITIES WORKING IN THEU K Royal British Legion Other charities Total to charities working in the U K |
600 160 760 |
We make grants to charities working in the U K from unrestricted funds |
35 159 194 |
| TOTAL DONATIONS TO CHARITIES | 7,375 | 5,700 | |
| Sick& Needy | 1,120 | 4,110 | |
| Total grants & donations made | 8,495 | 9,810 |
"Sick & Needy" payments are to people who are sick or needy, or to organisations that help them; we make these payments from the restricted Sick & Needy fund. Because of the pandemic the money available for the church to send to charities working overseas was less than usual; likewise we were unable to hold the Remembrance Sunday services and so reduced our support to the Royal British Legion. We hope to return to the normal levels in 2021
| 8) Financial services | Total funds | Total funds | |
|---|---|---|---|
| 2019 | 2020 | ||
| £ | £ | ||
| Fee of Independent Examiner | 1,450 | 1,486 | |
| Liverpool Diocese | 688 | 556 | |
| Total cost of financial services | 2,138 | 2,042 | |
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Notes to the Accounts for the year ended 31st December 2020
| 9) Miscellaneous items | Endowment & restricted funds |
Unrestricted funds |
Total funds |
|---|---|---|---|
| Analysis of expenditure in 2019 | £ | £ | £ |
| Lathom Park Chapel | |||
| Cateringfor lunches,etc | 0 | 632 | 632 |
| Gifts | 0 | 26 | 26 |
| Brass band concert | 257 | 0 |
257 |
| Harpconcert | 0 | 290 | 290 |
| Planningfee | 0 | 234 |
234 |
| Ormskirk Parish Church | |||
| Cateringfor lunches,etc | 270 | 0 | 270 |
| Gifts | 274 | 0 |
274 |
| Tiddlers - craft activities,etc. | 168 | 0 | 168 |
| Goods for sale | 0 | 172 |
172 |
| Total miscellaneous 2019 | 969 | 1,354 | 2,323 |
| Analysis of expenditure in 2020 | |||
| Lathom Park Chapel | |||
| Gifts | 0 | 39 |
39 |
| Books ~ ‘Historyof Lathom’ | 0 | 1,450 | 1,450 |
| Miscellaneous expenses | 0 | 26 | 26 |
| Ormskirk Parish Church | |||
| Cateringfor lunches,etc | 240 | 0 |
240 |
| Gifts | 48 | 0 | 48 |
| Tiddlers - craft activities,etc. | 24 | 0 |
24 |
| Miscellaneous | 0 | 7 |
7 |
| Total miscellaneous 2020 | 312 | 1,522 |
1,834 |
| 10) Investments | Total funds 2019 |
Endowment & restricted funds |
Unrestricted funds |
Total funds 2020 |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Investment funds | 239,769 | 126,606 | 122,812 | 249,418 |
| Deposit funds | 64,950 | 19,537 | 14,632 | 34,169 |
| Total investments | 304,719 | 146,143 | 137,444 | 283,587 |
Some of our investments are in Investment funds that generally grow over time – we treat these as fixed asset investments; others are in Deposit funds that generate interest – we treat these as current asset investments.
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Notes to the Accounts for the year ended 31st December 2020
| 11) Tangible fixed assets | Freehold land &buildings |
Fixtures, fittings & equipment |
Total |
|---|---|---|---|
| £ | £ | £ | |
| Cost orvaluation | |||
| At 1stJanuary,and at31stDecember 2020 | 345,000 | 38,058 | 383,058 |
| Depreciation | |||
| At 1st January,and at 31stDecember 2020 | 0 | 38,058 | 38,058 |
| Net bookvalue | |||
| At 1st January,and at 31stDecember 2020 | 345,000 | 0 | 345,000 |
| 12) Debtors & Prepayments | Total funds 2019 |
Endowment & restricted funds |
Unrestricted funds |
Total funds 2020 |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Debtors | ||||
| H M Revenue& Customs(Gift Aid) | 11,263 | 976 | 8,503 | 9,479 |
| Other debtors | 3,401 | 393 | 393 |
|
| Sub-total | 14,664 | 976 | 8,896 | 9,872 |
| Prepayments | 20 | 0 | 0 | |
| Total debtors and prepayments | 14,684 | 976 | 8,896 | 9,872 |
| 13) Cash at bank & in hand | Total funds 2019 |
Endowment & restricted funds |
Unrestricted funds |
Total funds 2020 |
Total funds 2020 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Cash at bank | 79,894 | 77,454 | 985 | 78,439 | |
| Cash in hand | 47 | 26 |
12 | 38 | |
| Total cash | 79,941 | 77,480 | 997 | 78,477 | |
| 14) Creditors & accruals (due within one year) | Total funds 2019 |
Endowment & restricted funds |
Unrestricted funds |
Total funds 2020 |
|
| £ | £ | £ | £ | ||
| Creditors ~general | 2,326 | 14 | 1,790 |
1,804 | |
| Creditors ~ ParishShare | 0 | 0 | 14,380 | 14,380 | |
| Prepayments received(weddingdeposits) | 2,558 | 0 | 745 | 745 | |
| Accruals ~ Independent Examiner | 1,450 | 0 | 1,486 |
1,486 | |
| Accruals ~Work not done by year-end | 0 | 2,300 | 600 | 2,900 | |
| Total creditors and accruals | **6,334 ** | 2,314 | **19,001 ** | 21,315 |
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Notes to the Accounts for the year ended 31st December 2020
| 15) Statement of funds | At 1st Jan 2020 |
Income | Expenditure | Gains (Losses) |
Transfers | At 31st Dec 2020 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Endowment & Restricted funds | ||||||
| Endowment Funds | ||||||
| Lathom Park Chapel | 284 | 2 | (2) |
0 | 284 | |
| Sick& Needyfund | 9,816 | 0 | 0 | 631 | 10,447 | |
| Total endowed funds | 10,100 | 2 | (2) |
631 | 10,731 | |
| Restricted Funds | ||||||
| Buildings Funds | ||||||
| Lathom ParkChapel | 27,555 | 3,593 | (7,733) | 0 | 23,415 | |
| Ormskirk Parish Church | 139,481 | 1,000 | 0 | 9,563 | 150,044 | |
| Choir&Music fund | 539 | 0 | (12) | 0 | 527 | |
| Missionaryfund | 2,717 | 5,356 | (5,726) | 0 | 2,347 | |
| Organ fund | 12,217 | 300 | 0 | 0 | 12,517 | |
| Sick& Needyfund | 3,155 | 4,304 | (4,110) | 0 | 3,349 | |
| Tiddlers | 121 | 86 | (80) | 0 | 127 | |
| YouthWorker fund | 17,670 | 1,558 | 0 | 0 | 19,228 | |
| Total restrictedfunds | 203,455 | 16,197 | (17,661) | 9,563 | 211,554 | |
| Total endowed& restricted funds | 213,555 | 16,199 | (17,663) | 10,194 | 222,285 | |
| Unrestricted Funds | ||||||
| Designated funds | ||||||
Fixed assets |
||||||
| New Church House building | 345,000 | 0 | 0 |
0 | 345,000 | |
| Other designated funds | ||||||
| New Church House revenue | 14,603 | 5,600 | (11,233) | 0 | 8,970 | |
| Ormskirk Parish Church fabric | 46,514 | 1,360 | 0 | 2,989 | (26,147) | 24,716 |
| Total designated funds | 406,117 | 6,960 | (11,233) | 2,989 | (26,147) | 378,686 |
| General funds | ||||||
| Lathom ParkChapel | 108,477 | 23,964 | (40,463) | 7,698 | 0 | 99,676 |
| Ormskirk Parish Church | 9,861 | 66,966 | (108,000) | 0 | 26,147 |
(5,026) |
| Total general funds | 118,338 | 90,930 | (148,463) | 7,698 | 26,147 | 94,650 |
| Total unrestrictedfunds | 524,455 | 97,890 | (159,696) | 10,687 | 0 | 473,336 |
| Total funds | 738,010 | 114,089 | 177,359 | 20,881 | 0 | 695,621 |
The notes below and on the next page explain the higher value funds
Endowment funds
Lathom Park Chapel
This endowment was to contribute to the expenses of the clergy. The trustees are consulting to see if we could convert this to an expendable endowment fund.
Sick and Needy
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Parochial Church Council of SS Peter and Paul (Ormskirk) with St John (Lathom) Notes to the Accounts for the year ended 31st December 2020
We inherited these funds (invested at CCLA) from former charities with aims similar to our Sick & Needy Fund – to relieve poverty amongst the people of Ormskirk. We transfer the income from the investments to the Sick & Needy (restricted) Fund, and use the money in line with those principles
Restricted funds
Building funds
As the church and chapel are centuries old, and a major road passes close to the parish church, from time to time it is necessary to carry out substantial repairs to the buildings. We need to have funds for this work.
Missionary fund
Out of this fund, built up by donations by members of the congregation, we make donations each year – mainly to six charities (see note 7). About £400 of the fund balance relates to Gift Aid claimed for the year but not received by 31st December. Out of the balance at the end of each year we have a moral (but not legal) commitment to pay about £2,000 to the Church Mission Society near the start of its financial year in February, and we will use the remaining money to continue our support of other charities working overseas.
Organ fund
The organ in Ormskirk Parish Church is one of the largest in the region and now over one hundred and twenty five years old.
Sick & Needy fund
This fund, to be expended mainly at the discretion of the incumbent or churchwardens, is to assist people who have fallen on hard times
Youth worker fund
The PCC has given some thought to the use of this fund; the conclusion is that we are not in a position to appoint a youth worker. There were no further discussions during 2020; however the Priest in Charge is continuing to consider options for the use of this money
Unrestricted funds
Designated funds
~ Fixed assets
These funds identify those sums that are not free funds as they represent the net book value of tangible fixed assets
~ New Church House (revenue)
This building (now about twenty-five years old) is available for hire by various community groups. The PCC set aside funds to pay for future repairs to the building and its equipment (especially the lift) to ensure safety and security
~ Ormskirk Parish Church fabric
This fund arose from the sale of land in 2019. During the pandemic, because of the reduced income, we needed to re-designate some of this fund as unrestricted
General funds
The general funds represent the free funds of the charity and are not designated for any particular purposes. Strictly, all the funds are available to the PCC to spend on its objects; however, the trustees recognise that we should spend these funds in the areas where we received them.
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