Annual Report and
Financial Statements of the
Parochial Church Council St. James’ Church, Denton Holme & Cummersdale _for the year ended 31st December 2020_
## **Incumbent:**
Rev. Simon Bickersteth The Vicarage Goschen Road Carlisle CA2 5PF
## **Bankers:**
**Bankers: Independent Examiner:** _Cumberland Building Faye Armstrong FCA AIIT Society_ Dodd & Co Ltd Cooper Way Fifteen Rosehill Parkhouse Montgomery Way Carlisle Carlisle CA3 0JF CA1 2RW
_Registered Charity No: 1129996_
## **ST. JAMES’ CHURCH - ANNUAL REPORT FOR 2020**
## _**Aims and organisation**_
The Parochial Church Council is elected to share with the Vicar, the leadership of St. James; to supervise the day to day running of the church and enable us all to seek God’s vision in making Jesus known in our parish and help people grow as followers of Jesus. It also has maintenance responsibilities for the church, the parish centre and Cornerstone café.
## _**Council membership**_
Members of the PCC are either _ex officio_ or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During the year the following served as members of the PCC.
**Incumbent:** Simon Bickersteth **Wardens:** Julie Graham and Judith Moffat **Readers:** Julie Graham, Mark Hurley and Joan Yarker
_Representatives on the Deanery Synod:_ Paul Crooks and Paul McVittie
_Elected Members and year due for re-election_ **2021 2022 2023** Andy Blake Caroline Browne Chris Groves Helen Hamilton Kate Davidson Paul Groves Chris Dixon Alan Johnston Anthony Farrar Kerry Roughton Rachel Mitchell David Robinson
## _**Committees**_
The PCC operates through a number of committees, which meet between full meetings of the PCC. It will also when required appoint task and finish groups to oversee any particular projects:
**Standing Committee:** This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the council. It constructs and prioritises the agenda for PCC meetings.
**Finance Committee:** Oversees the implementation of the PCC’s financial procedures, co-ordinates the budgetary process, advises the PCC on the financial situation compared to the budget, prepares and presents the annual accounts and suggests to the PCC how the congregation is kept informed.
**Shops Board:** Oversees the appointment of staff, defines relevant policies and takes responsibility for the financial management of the shops.
There are also committees and individuals with responsibilities for the following areas who report to the PCC: Homegroups, Mission, Safeguarding, Visiting.
2
## **TREASURER’S SUMMARY of the FINANCIAL STATEMENTS**
_Charity law requires us to give all the detail about our financial affairs that follow this page – however for most of us this summary might be more useful. (Paul wrote that if anyone speaks in a tongue, they should have an interpreter (1 Corinthians 14:27), hopefully this summary will act as such...)_
## **Key Words**
**“Unrestricted Funds” –** money given without a limitation placed on its use, which the PCC can use at its discretion in the best interests of the church.
**“Restricted Funds” –** money given with a restriction as to its use, or where the PCC has decided to restrict certain funds for a particular purpose. £9,375 remains of a legacy received during 2016 that the PCC decided to put towards the cost of a youth worker. Monies given by individuals through the Free Will Offering (FWO) scheme to specific charities are also treated as restricted funds.
**“Endowment Funds” –** in our case, The Margaret Dinsmore Trust.
## **Frequently Asked Questions**
## **Q1) Briefly please, what were 2020’s financial results?**
The accounts show a surplus for the year of £52,308 (page 5). This is after adjustments undertaken for statutory accounting purposes including capitalising new fittings and equipment of £8,708 (see note 6), a depreciation charge for church properties and equipment of £30,054 (see note 3b) and the increase in value of the endowment fund (£2,417). Without these accounting adjustments, the surplus for the year in cash terms by comparing income with money spent would have been £71,237. During 2020, the church also repaid £8,191 of capital on the mortgage on Cornerstone.
## **Q2) What are our main sources of income?**
As for previous years, giving accounts for the majority of our income at £162,738 for the year. The income tax recovered on giving through the gift aid scheme came to £31,600. We received £54,087 in Government Grants due to the closure of Cornerstone and the Op Shop and also for furloughing some of the staff for much of the year. Income from Cornerstone and the OpShop amounted to £44,448 and lettings both at Cornerstone and the Parish Centre £10,428. We also received £30,000 of legacies. Further details can be found at the accounts note 2.
3
## **Q3) How does St. James spend its money?**
Excluding the accounting adjustment for depreciation (£30,054), the main sources of expenditure were as follows. The biggest proportion of expenditure was on staff salaries (£88,031), followed by the parish share to the diocese (£66,500). Expenditure on Cornerstone and Op Shop (running, supplies, repairs and interest on the mortgage) was £36,089 and additionally £8,708 of expenditure was capitalised (see note 6). This was mainly in fitting out the new OpShop. Expenditure on mission was £27,637. £11,150 was spent on parish centre running costs and maintenance. Church running costs and maintenance came to £18,808. Further details can be found in the accounts, note 3.
## **Q4) How much did St. James contribute towards Christian mission?**
St. James contributed £27,637 to mission in 2020. £17,693 of this was allocated by the PCC to its mission partners. The remaining £9,944 was donated by individuals for specific mission organisations or appeals and this is passed onto these organisations by St. James.
## **Q5) How much does St. James have in the bank?**
St. James had £102,255 in its bank account on 31[st] December 2020, and including petty cash this equates to the £102,345 shown on the Balance Sheet (page 4). At that date, St. James was owed £33,080 which included a £20,000 legacy that we had been promised and £10,108 from HMRC in respect of gift aid reclaimed. At the same time, St. James owed £31,295 (creditors falling due in one year). This was largely because of the final amounts to be paid to mission partners and organisations are only known at the year end. All of this means that St. James had net current assets of £104,131 at the year end.
## **Q6) How much is outstanding on the Cornerstone mortgage?**
At 31[st] December 2020, the outstanding mortgage on the Cornerstone property was £113,033. The figure on the Balance Sheet shows £104,842 as the mortgage due in more than one year. The £8,191 repayment due for 2021 is shown in the ‘Creditors amounts falling due in one year’ line (see note 9).
4
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2020**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
2( a )
Charitable activities
2( b )
Other trading activities
2( c )
Investments
2( d )
**TOTAL**
**EXPENDITURE ON:**
Raising funds
3( a )
Charitable activities
3( b )
Missionary and charitable giving
3( c )
**TOTAL**
Net gains/ (losses) on investments
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**BALANCES B/FWD 1 JANUARY**
**BALANCES C/FWD 31 DECEMBER**|Unrestricted
Restricted Endowment
TOTAL FUNDS
funds
funds
funds
2020
2019
£
£
£
£
£
266,271
19,664 -
285,935
201,098
7,529 - -
7,529
16,303
54,876 - -
54,876
87,494
326 -
1,052
1,378
1,297|
|---|---|
||329,002
19,664
1,052
349,718
306,192|
||57,565
10,025 -
67,590
69,219
185,588
17,960
1,052
204,600
206,063
17,693
9,944 -
27,637
29,813|
||260,846
37,929
1,052
299,827
305,095|
||-
-
2,417
2,417
5,539
68,156
(18,265)
2,417
52,308
6,636
|
||68,156
(18,265)
2,417
52,308
6,636
292,329
382,946
35,152
710,427
703,791|
||360,485
364,681
37,569
762,735
710,427|
5
## **BALANCE SHEET**
## **At 31 December 2020**
|**Note**
**FIXED ASSETS**
Tangible
6( a )
Investment
6( b )
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
**LIABILITIES**
Creditors - amounts falling due in one year 9
**Net current assets / (liabilities)**
**Total assets less current liabilities**
**Creditors - amounts falling due after one year:**
Mortgage on Denton Street
**TOTAL NET ASSETS**
**PARISH FUNDS**
Unrestricted
7
Restricted
7
Endowment
7|**2020**
**2019**
£
£
725,878
747,224
37,569
35,152|**2020**
**2019**
£
£
725,878
747,224
37,569
35,152|
|---|---|---|
||763,447
782,376||
||||
||33,080
102,345|
9,485
64,985|
||||
||135,425
74,470||
||31,294
32,904||
||104,131
41,566||
||867,578
823,942
104,843
113,515||
||762,735
710,427||
||360,485
292,329
364,681
382,946
37,569
35,152||
||762,735
710,427||
Approved by the Parochial Church Council on 18 March 2021 and signed on their behalf by
Simon Bickersteth (Chairman) Chris Dixon (Treasurer)
The notes on pages 7 to 13 form part of these accounts.
6
**NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020**
## **1. ACCOUNTING POLICIES**
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
## **Funds**
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.
The accounts 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.
## **Incoming Resources**
## _Voluntary income and capital sources_
Collections are recognised when received by or on behalf of the PCC.
Planned giving receivable under covenant is recognised only when received. Income tax recoverable on covenants is recognised when receivable and on gift aid donations when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due. Funds raised by fundraising events are accounted for gross. Sales of books are accounted for gross as are sales from the shop.
Fees collected on behalf of the diocese are not shown in either income or expenditure.
## _Other ordinary income_
Rental income from the letting of church premises is recognised when the rental is due.
## _Income from investments_
Dividends and interest are accounted for when receivable.
All such income is received gross of tax.
## _Gains and losses on investments_
Realised gains or losses are recognised when investments are sold.Unrealised gains or losses are accounted for on revaluation of investments at 31 December.
## **Resources Used**
_Grants_
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
## _Activities directly relating to the work of the church_
The diocesan parish share is accounted for when payable. Any parish share unpaid at 31 December is provided in these accounts as an operational ( though not a legal ) liability and is shown in the balance sheet as a creditor.
## **Fixed Assets**
## _Consecrated land and buildings and movable church furnishings_
Consecrated and beneficed property is excluded from the accounts in line with the requirements of the Charities Act 2011, but the Parish Centre and Cornerstone (Denton Street) are included at cost. All expenditure during the year on consecrated or benefice buildings and movable church furnishings is capitalised and written off over its expected life, ranging from 4 to 10 years. The Parish Centre and Cornerstone are written off over 50 years, while the chancel alterations and West End are written off over 20 years.
7
## **NOTES TO THE FINANCIAL STATEMENTS (Continued)**
## **Going Concern**
The trustees have considered whether the use of the going concern basis for accounting is appropriate. To do this, they have considered whether there are any material uncertainties as to the Church’s ability to continue as a going concern. Following the COVID-19 outbreak, the church and both retail outlets were closed for much of 2020 however, there was an increase in regular giving as well as receipt of local Council premises grants which have covered any lost income. This, along with the Church’s historic free reserves, allows the trustees to remain confident that there are financial resources available to see the Church through until normal operations are able to resume. The trustees are satisfied that there are no material uncertainties about the Church’s ability to continue as a going concern.
## _Other fixtures, fittings and office equipment_
Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items with a purchase price of less than £100 are written off when the asset is acquired.
## _Investments_
Investments comprise the permanent endowment fund, being the Margaret Dinsmore Trust capital, and this is valued at market value at 31 December 2020. The difference between this and the original value is shown as an unrealised gain or loss.
## _Current assets_
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for any amounts that may prove uncollectible. Short term deposits include cash held on deposit either with the CBF Church of England funds or at the building society.
8
## **NOTES TO THE FINANCIAL STATEMENTS (Continued)**
|**2. INCOME AND ENDOWMENTS FROM :**
**(a) Donations and legacies**
Planned giving:
Gift Aid donations
Income tax recovera-
ble
Uncovenanted
Collections ( open plate ) at all services
Gift days
Sundry donations
Government Grants
Other
Grants
Legacies|Unrestricted Restricted
Endow-
ment
TOTAL
FUNDS
TOTAL
FUNDS
funds
funds
funds
2020
2019
£
£
£
£
£
104,512 8,211 - 112,723 97,610
31,600 - - 31,600 27,771
10,156 1,428 - 11,584 11,904
4,812 - - 4,812 13,921
18,278 - - 18,278 35,473
12,826 2,515 - 15,341 9,419
54,087 - - 54,087 -
- 7,510
7,510 5,000
30,000 - - 30,000 -|
|---|---|
||266,271 19,664 - 285,935 201,098|
Of the donations and legacies in 2019, £183,913 related to unrestricted funds, and £17,185 to restricted funds.
|**(b) Charitable activities**
Refreshments
Youthwork
Interns
Toddlers
Weddings and funerals
Sundry income|525 - - 525 1,255
148 - - 148 2,546
1,871 - - 1,871 4,213
326 - - 326 1,384
3,952 - - 3,952 4,723
707 - - 707 2,182|
|---|---|
||7,529- - 7,52916,303|
Of the charitable activities in 2019, £16,303 related to unrestricted funds.
|**(c) Other trading activities**
Magazines
Shop
Other trading income
Cornerstone cafe'
Lettings|- - - - -
32,367 - - 32,367 37,371
3,244 - - 3,244 4,110
8,837 - - 8,837 26,085
10,428- - 10,42819,928|
|---|---|
||54,876 - - 54,876 87,494|
Of the other trading activities in 2019, £87,494 related to unrestricted funds.
**(d) Investments**
|Dividends and interest|326-
1,052 1,3781,297|
|---|---|
||326-
1,052 1,3781,297|
Of the investments in 2019, £275 related to unrestricted funds, and £1,022 to endowment funds.
## **TOTAL INCOMING RESOURCES**
329,002 19,664 1,052 349,718 306,192
9
## **NOTES TO THE FINANCIAL STATEMENTS (Continued)**
|**3. EXPENDITURE ON :**
**(a) Raising funds**
Advertising and publicity
Mortgage and overdraft interest
Shops management
Other shop expenses
Cornerstone cafe' purchases
Resource Centre purchases
Other Cornerstone expenses|Unrestricted Restricted Endowment
TOTAL
FUNDS
TOTAL
FUNDS
funds
funds
funds
2020
2019
£
£
£
£
£
310 - -
310
920
3,255 - -
3,255
4,067
31,191 - -
31,191
20,725
13,065 - -
13,065
11,087
5,963 - -
5,963
12,740
1,522 - -
1,522
2,928
2,259
10,025 -
12,284
16,752|
|---|---|
||57,565
10,025 -
67,590
69,219|
Of the raising funds in 2019, £67,776 related to unrestricted funds, and £1,443 to restricted funds.
|**(b) Charitable activities**
Ministry : diocesan parish share
clergy expenses
Church - running expenses
Church maintenance
Parish centre - running expenses
Parish centre maintenance
Sunday school and youth work
Magazines and books
Upkeep of grounds
Organists' fees
Service costs
Evangelism
Refreshments
Printing, stationery and office sundries
Sundry expenses
Social support fund
Depreciation
Salaries of administrative staff
Telephone
Interns|66,500 - -
66,500
65,000
1,371 - -
1,371
2,076
14,396 - -
14,396
14,966
4,412 - -
4,412
4,676
5,818 - -
5,818
4,506
5,332 - -
5,332
13,988
39,277 - 526
39,803
28,157
432 - -
432
1,364
2,030 - -
2,030
1,400
260 - -
260
845
1,008 - 526
1,534
1,587
0 - -
0
180
263 - -
263
2,662
6,085 - -
6,085
-1,140
1,622 - -
1,622
3,783
500 - -
500
490
12,094
17,960 -
30,054
28,339
18,362 - -
18,362
18,765
528 - -
528
586
5,298- -
5,298
13,833|
|---|---|
||185,588
17,960
1,052
204,600
206,063|
Of the charitable activities in 2019, £182,081 related to unrestricted funds, £22,960 to restricted funds and £1,022 to endowment funds.
|**(c) Missionary and charitable giving**
Church overseas :
- missionary societies
- relief and development agencies
Home mission and other church societies|7,506
4,423 -
11,929
19,134
2,181
1,498 -
3,679
3,710
8,006
4,023-
12,029
6,969|
|---|---|
||17,693
9,944 -
27,637
29,813|
Of the missionary and charitable giving in 2019, £17,901 related to unrestricted funds and £11,912 to restricted funds.
**TOTAL RESOURCES EXPENDED** 260,846 37,929 1,052 299,827 305,095
## **3. (d) Trustees expenses**
During the year, expenses of £1,362 were reimbursed to Rev. S. Bickersteth. He is a trustee of the PCC.
10
## **NOTES TO THE FINANCIAL STATEMENTS (Continued)**
## **4. STAFF COSTS**
|||
|---|---|
|**4. STAFF COSTS**
Wages and salaries
Social security costs
Pension Costs|2020
2019
£
£
83,632
60,186
1,939
1,223
2,460
1,875|
||88,031
63,284|
During the year, the PCC employed an administrator, a shops manager, an assistant shops manager, a family and children's worker and a youth worker, none of whom earned £60,000 per annum or more. The family & children's worker and shops manager were both PCC members and were paid £19,624 and £22,072 respectively in the year including NIC. Apart from the above, no other PCC member received any remuneration.
## **5. GOVERNANCE COSTS**
During the year Dodd & Co were paid £1,200 for the independent examination of the accounts for the year ended 31 December 2019 (2019 - £1,300).
## **6. FIXED ASSETS FOR USE BY THE PCC**
|**(a) Tangible**
**ACTUAL/DEEMED COST**
At 1 January 2020
Additions
Disposals
At 31 December
2020
**DEPRECIATION**
At 1 January 2020
Charge for year
On disposals
At 31 December
2020
**NET BOOK VALUE**
At 31 December
2020
At 31 December
2019|Freehold land
and buildings Equipment
Total
£
£
£
1,178,981
103,677
1,282,658
8,708
8,708
(500)
(500)|
|---|---|
||1,178,981
111,885
1,290,866|
||436,878
98,556
535,434
26,616
3,438
30,054
(500)
(500)|
||463,494
101,494
564,988|
|||
||715,487
10,391
725,878|
||742,103
5,121
747,224|
The freehold land and buildings include the Parish Centre, the West End alterations to the church, and Cornerstone (Denton Street). The Parish Centre and Cornerstone are being depreciated over 50 years on a straight line basis, and the West End over 20 years.
## **(b) Investments (all endowment fund)**
|**endowment fund)**
Market value 1 January 2020
Increase in value
Market value 31 December 2020|£
35,152
2,417|
|---|---|
||37,569|
The investments comprise 1834 shares in the Central Board of Finance's Deposit Fund. The historical cost is £13,735.
11
## **NOTES TO THE FINANCIAL STATEMENTS (Continued)**
## **7. ANALYSIS OF NET ASSETS BY FUND**
|Tangible fixed as-
Investment fixed assets
Net current assets
Liabilities due after more than one year
Fund balance
**Prior year**
Tangible fixed as-
Investment fixed assets
Net current assets
Liabilities due after more than one year
**8. DEBTORS**
Income tax recoverable
Prepayments
VAT
Other debtors
**9. LIABILITIES**
**Amounts falling due in one year**
Other creditors
Mortgage on Denton Street
VAT|Unrestricted Restricted
Endowment
Total
fund
fund
fund
2020
£
£
£
£
371,095
354,783 -
725,878
-
-
37,569
37,569
94,233
9,898 -
104,131
(104,843)-
-
(104,843)|Unrestricted Restricted
Endowment
Total
fund
fund
fund
2020
£
£
£
£
371,095
354,783 -
725,878
-
-
37,569
37,569
94,233
9,898 -
104,131
(104,843)-
-
(104,843)|
|---|---|---|
||360,485
364,681
37,569
762,735||
||Unrestricted Restricted
Endowment
Total
fund
fund
fund
2019
£
£
£
£
374,482
372,742
0
747,224
-
-
35,152
35,152
31,362
10,204
0
41,566
(113,515)-
0 (113,515)||
||292,329
382,946
35,152
710,427||
|||2020
2019
£
£
10,108
5,951
962
966
1,175 -
20,835
2,568|
|||33,080
9,485|
|||2020
2019
£
£
23,104
24,693
8,190
7,709
-
502|
|||31,294
32,904|
12
## **NOTES TO THE FINANCIAL STATEMENTS (Continued)**
## **10. FUND DETAILS**
The restricted funds comprise the Development Fund until 1 July 1998, Cornerstone and a 2016 legacy. The main restricted fund includes money given for missionary funds and the West End alterations to the church. The endowment fund consists of the Margaret Dinsmore Trust fund. This is a permanent endowment, with the income being available to spend on the Sunday School and music of the church.
## **Fund movements**
|**Fund movements**|||||||||
|---|---|---|---|---|---|---|---|---|
|||Un-|Corner-||Developm|Legacy||Margaret|
|**Y.E. 31/12/2020**||restricted|stone|Main|-ent|2016|Total|Dinsmore|
|||||||||Endow-|
||||||||Restricted|
ment|
|||£|£|£|£|£|£|£|
|Balance at 1st January 2020||292,329|105,957|13,182|
254,432|9,375|
382,946|
35,152|
|Incoming re-|||||||||
|sources||329,002|10,025|9,639|-|-|19,664|1,052|
|Resources ex-|||||||||
|pended||(260,846)|(12,324)|(15,004)|
(10,601)|-|(37,929)|
(1,052)|
|Investment gain||-|-|-|-|-|-|2,417|
|Balance at 31st December 2020||360,485|103,658|7,817|
243,831|9,375|364,681|
37,569|
|||||||||Margaret|
|**Prior year**|Un-
restricted|Corner-
stone|Main|Develop-
ment|Legacy
2016|Kitchen/
boiler|Total Re-
stricted|Dinsmore
Endowment|
||£|£|£|£|£|£|£|£|
|Balance at 1 Jan 2019|272,102|105,957|16,002|265,033|
9,375|5,709|
402,076|
29,613|
|Incoming re-|||||||||
|sources|287,985|
1,443|15,742|-|-|-|17,185|
1,022|
|Resources ex-|||||||||
|pended|(267,758)|
(1,443)|(24,271)|(10,601)|-|-|(36,315)|
(1,022)|
|Trans-|||||||||
|fers
|-|-|5,709|-|-|(5,709)|-|-|
|Investment gain
|-|-|-|-|-|-|-|5,539|
|Balance at 31 Dec 2019|292,329|105,957|13,182|254,432|
9,375|0|382,946|35,152|
## **11. ASSESSSMENT OF COVID-19 IMPACT**
1. Whilst collection income has been affected by COVID this has been more than made up for by increased regular giving and also sundry donations coming into the parish office in lieu of the collection plate. We have also been fortunate to benefit from £30,000 of legacies.
2. Although the church and both of our retail outlets (Cornerstone and OpShop) were closed for much of 2020, the grants we have received relating to the retail closures have more than made up for the shortfall in income.
3. Throughout 2020 we have been able to meet via Zoom and as such financial controls have continued.
4. In addition to the council grants we have also been able to claim furlough grants to help cover some of our salary costs given that most of our staff have been on reduced hours throughout much of the year.
5. We have not seen any undue pressure on our resources and the food bank has been well supported throughout the year to enable us to help those in need.
13
## **INDEPENDENT EXAMINER'S REPORT TO THE PCC**
## **For the year ended 31 December 2020**
This report on the financial statements of the PCC for the year ended 31 December 2020, which are set out on pages 5 to 11, is in respect of an examination carried out in accordance with the Church Accounting Regulation 2006 and section 144 of the Charities Act 2011.
## **Respective responsibilities of the PCC and the examiner**
The PCC's trustees are responsible for the preparation of the accounts. The PCC's trustees 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.
The PCC's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
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 this report**
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 charity 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 trustees 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 matter has come to my attention
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare financial statements which accord with the accounting records and comply with the requirements of the Charities Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Faye Armstrong FCA Dodd & Co Limited Fifteen Rosehill Montgomery Way Carlisle CA1 2RW
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## **Missionary Giving in the Year**
**Allocated by the Mission Support Group and the PCC: (shown as unrestricted giving)**
|Tear fund
Langham Partnership
CMS - Garry Ion
Jon and Elise Fletcher
Santa Sorlie
Miriam Westfall
Bettaway Community Church
Hamsayeh International
Increase/(decrease) in Discretionary Fund
**Total per accounts**|**£**
1,787
2,681
3,575
4,826
1,787
1,430
894
320
393|
|---|---|
||**17,693**|
|**Allocated by Individuals through FWO and other donations:**
**(shown as restricted giving)**
CMS
CPAS
Crosslinks
Bible Society
Church's Ministry Among Jewish People
Irish Church Mission
Overseas Missionary Fellowship
Scripture Union
Tear Fund
Children's Society
NISCU - schools work
Mission Aviation Fellowship
Kepplewray
Garry Ion
Other sundry amounts
**Total per accounts**|**£**
1,630
254
255
200
287
203
254
560
1,498
260
1,584
500
1,314
840
305|
|---|---|
||**9,944**|
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## **PCC SECRETARY’S REPORT FOR YEAR ENDED 31.12.2020**
The PCC met 13 times throughout the year with an average attendance of 17 from a membership of 1 clergy, 3 lay readers, 2 wardens and 14 PCC members. Due to COVID 19 restrictions the majority of these meeting were held via Zoom.
Various reports were received throughout the year including financial reports from the treasurer, safeguarding reports from the safeguarding officer and reports regarding the fabric of the buildings.
Issues discussed throughout the year included the appointment of Nina Orchard as Curate, new premises for the Op Shop, Cummersdale Church, vision for the future, returning to collective worship following lockdown.
There were a further 4 extraordinary meetings called throughout the year.
## **FABRIC REPORT**
## **Parish Church:**
Due to the Lockdown no works were undertaken in respect of the 2019 Quinquennial but action is planned for 2021. During 2020, lighting repairs and additions were carried out to rectify the church lighting and electrical defects. The Lightning Conductor on the church has been serviced and essential repairs undertaken.
## **Parish Centre:**
Although no major works were undertaken in 2020, several essential maintenance works were done:
Magnaclean power flush of the heating system as a fault had been identified causing problems. Second year (of three) of the herbicide treatment carried out to eradicate the Japanese Knotweed. Various works on the fire and intruder alarms including fire extinguishers and emergency lighting. Minor works included carpet cleaning upstairs, replacement of a window pane and some general repairs. Externally grass cutting and tree pruning.
## **ELECTORAL ROLL REPORT**
In 2020 we had an Electoral Roll of 170 members, an increase of 7 on the previous year. 49 reside in the parish (of whom 1 resides in Cummersdale) and 121 live outside the parish boundary. 9 were new members and 2 members were removed through death.
Before the Coronavirus outbreak forced the suspension of services after 15[th] March, the Sunday attendance was on average 117 in the morning, 45 in the evening and 26 at Cummersdale.
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## **DEANERY SYNOD REPORT**
The Deanery Synod comprises two houses: lay and clergy. The house of laity is elected every three years and St James is represented by Paul McVittie and Paul Crooks. Jane Clark stepped down from this role in October 2020. Because of the Coronavirus pandemic the synod met only once, in February 2020. That meeting included a presentation by the new Vicar of St. Michael's Dalston who had returned to Cumbria after working in South America and Canada.
## **SAFEGUARDING REPORT**
## **(Safeguarding Officers: Michelle Graham - Children; Jane Clark - Adults)**
## **TRAINING AND SAFER RECRUITING**
Our parish supports the following groups working with children and young people, and with adults who are vulnerable. The number of ‘active’ groups were seriously reduced from March 2020 because of the Coronavirus pandemic.
_Sunday Club, Boys Club, Toddlers, Crèche, Holiday Club, Messy Church, Cornerstone café, VisitingTeam, Prayer Team, Youth work._
We aim to ensure that the leaders and volunteers working with our groups and who are leaders at St. James have been safely recruited according to the Church’s national guidance and that they have received the level of training required by the Church. The training figures below were correct on 3rd March 2021. The number of staff and volunteers in ‘active’ roles was 31.
|.|||||
|---|---|---|---|---|
||**DBS**
**checks**|**Basic**
**Awareness**|**Foundation**
**level**|**Leadership**|
|**Percentage of those who need to do the**
**training / checks who have completed it**
**(includes only those roles which**
**remained ‘active’ as of March 21)**|100%|93%|71%|87%
(this training
has not been
available since
Feb 20)|
The training requirements are due to be reviewed by the church of England soon and once groups restart the list of volunteers will be reviewed.
## **POLICIES**
St. James’ PCC has adopted the House of Bishops ‘Promoting a Safer Church; safeguarding policy statement’ and of Church of England safeguarding policy and guidance.
St. James’ PCC has adopted a safeguarding policy drawn up in accordance with Church of England advice. This policy is reviewed annually. It is available on our website. Links to the website are displayed in all St. James’ buildings.
## **WHAT HAS BEEN ACHIEVED IN 2020/21?**
There have been no new significant safeguarding issues. Indeed, with most of our church activities closed we have had little direct contact with children or vulnerable people Charles Proctor (the Diocesan Safeguarding Advisor) has continued to provide excellent support over one ongoing issue. He has also provided advice on one new minor concern.
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**Minutes of St. James’ Parish Annual Meeting Wednesday 14[th] October 2020 St. James’ Parish Church and via Zoom**
## **2020 ANNUAL MEETING OF PARISHIONERS**
**Election of Secretary:** Simon Bickersteth proposed that Caroline Browne acted as secretary, unanimously agreed.
**Election of two Churchwardens:** Simon thanked Judith Moffat and Julie for their service as Churchwardens during the year and proposed that they continue as wardens for the coming year.
## **2020 ANNUAL PAROCHIAL CHURCH MEETING**
**Election of Secretary:** Simon Bickersteth proposed that Caroline Browne acted as secretary, unanimously agreed.
## **Approval of 2019 Annual Report and Accounts.**
Chris Dixon guided the meeting through the finance report.
Chris pointed out that despite this year’s problems, the finances are in a good position and that was due to the generous giving of the congregation.
Simon proposed that we approve the accounts and accept all reports as a whole. Unanimously agreed.
Thanks, were given to Chris for his work in preparing and presenting the accounts. Thanks were also given to David Robinson and Toby Harling for their assistance.
## **Electoral Roll.**
There are currently 170 names on the electoral roll which is an increase on last year’s figure. Thanks were given to Susan Burgess for her work in maintaining the roll.
## **Elections and appointments.**
**Tellers:** No tellers required.
**PCC** : There were 4 nominations that had already been proposed and seconded for the PCC. The following nominations were received for 6 vacancies: Chris Groves, Paul Groves, Alan Johnston and Kerry Roughton. Simon proposed that we invite them to take their places on the council. All agreed
Simon thanked Jane Clark, John Edwards and David Hamilton who were standing down from the PCC, for their service and input.
**Deanery Synod Reps** : Two nominations had already been proposed and seconded for Paul Crooks and Paul McVittie to represent St. James on the Deanery Synod. All were in favour
**Stewards:** Simon proposed that we accept the nominations. Unanimously agreed. Thanks, were given to those who were not standing again and those who willing to stand.
**Electoral Roll Officer:** Simon proposed that Susan Burgess continue in this role. Unanimously agreed.
**Independent Examiner** : Proposed by Simon that Faye Armstrong at Dodd & Co Ltd should be invited to continue in this role. Unanimously agreed.
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## **Church Activity Reports.**
## **Andy Blake – Shops Manager**
Both premises were forced to close in March due to the Covid-19 pandemic. Up until then all was going well and successful. This also delayed the starting date of Katie Hunter as Deputy Manager. Cornerstone reopened in June as a shop and the OpShop reopened in its new premises in October. Andy has felt challenged about the direction the ventures are going in, particularly how we can use Cornerstone more in a way that will bless the local community. A ‘pay as you can’ scheme is currently being trialled. Customers pay what they feel they are able. Since it began the average payment has been £2.00 whereas previously it was under £1.00. It has been a challenging year financially, but God has been good and continues to provide. Grants have been received to enable the continuation of the work being carried out in Cornerstone and OpShop.
Andy asked for prayer for the following: Protection for all in Cornerstone and OpShop. The Shop Board The local community.
Simon thanked Andy and his team for all their hard work.
## **Ruth Scholes – Youth Worker**
Ruth began by thanking everyone for their welcome since she started in her role. The year has been split into 2 halves: “Pre Covid-19” and “During Covid 19.”
Pre Covid, Ruth had been involved in many events, in St. James and City wide: Sunday evening club Trinity and Morton Christian Unions Belong Excite Created a youth Instagram page Holiday Club Weekend away at St. John’s in the Vale.
Ruth was furloughed during lockdown and since restrictions were eased she has had to change the way she works. At the moment Ruth is working part time and the focus of her work is mostly online. However, a cell group has begun to meet in Costa.
Ruth asked for prayer for the following: Wisdom Safety Preparation for Life Camp and that it will be able to take place next year Young people coping with the Covid pandemic and all its restrictions.
## **Kate Davidson – Children’s and Families Worker**
Kate has felt over the past year that God was asking her to revalue what she was doing and how she was working. She has stopped going into some schools but continues to visit Robert Ferguson and Cummersdale. More Christian content was introduced to the toddler sessions and Kate tried to meet up more with families. During lockdown Kate was furloughed and saw it as a positive time where she was able to attend seminars and Zoom meetings and explore how events can be delivered differently.
Kate asked for prayer for the following: Wisdom Gods leading and timing.
Kate ended by thanking the Church for financial support during the lockdown and to God for his faithfulness.
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## **Vicar’s Remarks**
Simon gave thanks to God for his faithfulness during the Covid pandemic and for his goodness to St. James. He quoted from Philippians 13 v 6:
_Do not be anxious about anything, but in every situation, by prayer and petition, with thanksgiving, present your requests to God._
He thanked everyone in St. James for their support, in particular:
Julie Graham and Judith Moffat in their role as wardens. For their personal encouragement and support.
Members of the PCC and SC for their service. To Jane Clark, John Edwards and David Hamilton who have stood down this year.
Michelle Graham, Jane Clark and the safeguarding team. The staff team.
Joan Yarker who has stepped down as Homegroup coordinator. Andy and team of volunteers for their work in the move to new premises. Also, to Lucy Fuggle and John Edwards for their advice.
During the Covid restrictions the congregation was not been able to meet together, but the online services, telephone service and the streaming of evening services have been well received. However, this does not replace physically meeting together. Simon asked the question ‘What shape should our future services take? Is God calling us to do something different?’ He also encouraged us to join together in worship, either online or in person.
There have been no services in Cummersdale Church since lockdown began in March. During that time, the owner of the building informed Simon that he was erecting scaffolding inside the building to check the condition of the roof. The owner has said that there is a lot of work to do so it is unknown when church services will resume. Simon encouraged us to pray about the situation and that God would make the way forward clear. Thanks were given to the Cummersdale congregation for their generosity during these difficult times.
Simon concluded by saying that we should aim to be a Church built on deeper relationships, committed to prayer and committed to each other and asked us to consider and pray where God is leading us as a Church.
## **Question Time and Any Other Business**
Alan Johnston gave a vote of thanks to Simon and his family and to Nina and her family.
Simon closed the meeting with the following verse from Ephesians Chapter 3 and with prayer.
_Now to him who is able to do immeasurably more than all we ask or imagine, according to his power that is at work within us, to him be glory in the church and in Christ Jesus throughout all generations, for ever and ever!_
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