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2020-12-31-accounts

Parochial Church Council of The Ecclesiastical Parish of St Barnabas, Swanland Registered charity no. 1130240

Annual Report and Financial Statements

For the year ended 31 December 2020

Parochial Church Council of St Barnabas Swanland

Contents Page
Annual Report 1
Independent Examiner’s Report 6
Statement of Financial Activities 7
Statement of assets and liabilities 8
Notes to Accounts 9 to 14

Parochial Church Council of St Barnabas Swanland Legal and Administrative Details

for the year ended 31 December 2020

Registered Office: Main Street Swanland North Ferriby East Yorkshire HU14 3QP Bankers: Barclays Bank PLC Hessle PO Box 11 Hull HU1 2JB HSBC PLC 3-4 Grand Buildings Jameson Street Hull HU1 3JX Independent Examiner: Heather Newsham FCA 11 Allanhall Way Kirk Ella East Yorkshire HU10 7QU

1

Parochial Church Council of St Barnabas Swanland

Parochial Church Council Report

for the year ended 31 December 2020

The Parochial Church Council (PCC) has pleasure in presenting its Report together with the Financial Statements for the year ended 31 December 2020.

Objectives and Activities

St. Barnabas Parochial Church Council is responsible with the Vicar (Rev Francis Scott) for good governance of the Church. The PCC is also specifically responsible for the maintenance of the Church complex of St Barnabas, Main Street, Swanland, North Ferriby HU14 3QP

During 2020, as was the case for all places of worship, the Church was severely affected by the coronavirus Covid 19 pandemic and the directions of H M Government effectively requiring the closure of the Church complex from March 2020 except on strict terms to ensure social distancing, appropriate hygiene and mask wearing. The requirements for self-isolation for vulnerable people and “stay at home” messaging have inevitably restricted numbers coming to the building. The Church office was also closed, and the work of the Church Secretary and the vicar transferred to home.

So far as was possible, the Church continued to develop its ministry and mission aiming to Share Christ through Friendship. When planning activities for the year the PCC is guided by these values: A ll involved (every member ministry), B ecoming Disciples, C reating community, D oing evangelism, E ncountering God.

The PCC is committed to enabling as many people as possible to worship at the Church and to become part of the ecclesiastical parish community, but in-person attendance has been very severely restricted during 2020. The Church has taken advantage of technology; initially pre-recorded services were posted to the Church’s website, to the Church’s Facebook account and then by live streaming through the Church’s YouTube station. Over a total of 42 services there were an average of 124 “views” (each view representing a person or household ‘logging in’ for any length of time). Sunday services have been restricted to a shortened version of morning prayer, initially in the church hall but latterly in the Church itself. During the year a short mid-week communion was introduced into the Church, attended by up to 20 people. This has not been broadcast. Use of the Church buildings has been possible within Covid 19 social distancing rules by revised seating, high levels of ventilation, a one-way system through the building, mask wearing, hand cleansing and recording of the names of attenders to comply with the Government’s Track and Trace requirements.

Previous Sunday groups for preschool, primary and secondary school children and weekday groups for 1118’s have not been possible in person. Taking advantage of Zoom technology some of these have continued. The PCC are grateful for a core team of committed volunteers who have led these groups.

Achievements and Performance

Church attendance

At the close of the New Church Electoral Roll in October 2020 there were 101 parishioners on the Electoral Roll, 44 of whom are not resident within the parish. This compared to 102 in December 2019. Because of the suspension of regular services, it is not helpful to report average weekly attendance as has previously been reported comparing numbers in October.

Baptismal Vows are important to the Church as a public mark of following Jesus Christ. Unfortunately, over the course of the year it was not practical to host baptism services due to the pandemic so those enquiring have delayed their plans until 2021.

Another membership measuring tool is available through Facebook; there are currently 158 ‘followers’ registered with this web site.

Public Benefit Review of the Year

We recognise the Christian church is the only organisation that exists primarily for the benefit of nonmembers, so we take mission seriously and aim to use all our resources to maximise public benefit as detailed elsewhere in this Report.

2

Community

Covid 19 restrictions have required everybody to “stay at home” resulting in widespread loneliness. The Church’s response has been to encourage members to care for neighbours isolated at home, including on a one-to-one basis, forming “bubbles”. With the closure of all but essential shops food shopping on-line became the norm with sharing of deliveries. Technology enabled contact to be maintained with family and friends. The numbers of those in financial distress mushroomed and in response the demand for food banks grew sharply. Members were encouraged to contribute weekly to local collections for the Feed the City foodbank run by Vineyard Church in the City of Hull. These neighbour-based activities became the principal points of contact of the Church with the community.

Due to the Covid 19 restrictions, the following activities of the church have had to be paused where they could not continue on a virtual basis:

Buildings

The PCC recognises that to facilitate its work it is important that the Church maintains the fabric of the St. Barnabas Church complex. It has remained substantially unused for most of the year. The PCC is thankful to the Fabric Committee and the volunteers who carry out small time maintenance.

Quinquennial inspection

The Church’s architect, Jonathan Hobson, carried out the regular quinquennial inspection of the premises in October 2019. It prioritised 8 items of repair. 6 of these had safety implications and are now complete. The remaining 2 priority items and 6 less urgent items are all in hand.

Deanery synod

Apart from one meeting in January, due to the pandemic only one other meeting was held, in November (by ‘zoom’) at which the focus was on sharing current experiences, the Diocese’s planned strategy of ‘Living Christ’s story’ and updates from two clergy operating under Bishop’s Mission Orders in Kingswood and Longhill.

Money

St Barnabas Swanland is a non-profit making, charitable organisation, receiving an income from all sources in 2020 of £86,086 (2019 £115,887). We see all financial provision as money for mission. Not only was this money used to pay our office administrator and fund various aspects of church life, but much was given away principally to the Diocese as its Freewill Offering. During 2020 the PCC also awarded grants to three long term mission partners in the UK and abroad.

3

Financial Review

The activities of the PCC are funded almost entirely through the generosity of church members. Total voluntary income in 2020 was £78,259 (2019 was £103,710). Total receipts in 2020 were £ 86,086 (2019: £115,887). In 2020 total payments were £85,914 (2019: £126,679). The net result for the year was an excess of receipts over expenditure of £172 in 2020 compared to a deficit of £10,792 in 2019. The restrictions on Church attendance have resulted in changes to the patterns of giving, principally with the almost total loss of open plate cash collections. Further there has been a marked loss in regular income as members moved away for a variety of reasons. It is pleasing to report however that there are several new members committed to regular giving by standing order. The Church has taken advantage of the Government’s Coronavirus job retention scheme, enabling the church secretary to be retained in post albeit on reduced hours. The CJRS paid to the Church a proportion of the secretary’s hours not worked. The gift aid officer (Rena Downing) handed over the task to Jenny Loncaster in late 2020.

The previous year’s Report noted that the PCC had agreed that, in order to simplify its accounting procedures, Church members should be encouraged to give to the general fund rather than to restricted funds. Those funds are now largely exhausted, but restricted funds of £5,569 remain. As a result of this policy the year closed with increased reserves of unrestricted funds of £36,145 (2019: £34,871). The reserves policy is to have sufficient in hand to cover unforeseen non-recurrent expenditure that may be necessary. It is aimed to have in hand 2 months expenditure, being about £15,000.

The PCC continues to hold as designated funds £75,562 being the remainder of a legacy received in earlier years and designated by the PCC for the improvement of the entrance to the building, for which faculty and planning permission has been received, under the title of Project Welcome.

Major risks facing the Church

The PCC acknowledges its responsibility to identify, assess and manage the major risks to which it is exposed. The church maintains a health and safety risk assessment and a fire risk assessment. The church reviews its children, young persons and vulnerable adults safeguarding policies in conjunction with the diocesan advisers. Risk assessments were carried out under Covid 19 advice to guide socially distanced distribution of seating, ventilation, and one-way movement into and out of the complex. The PCC acknowledges that financial risks exist due to the age of the church complex and likelihood of major plant failure, such as the hot air heating. Policies are in place to ensure safe handling and recording of cash. The ongoing consequences of Covid-19 in terms of access to and use of the building and the preparedness of members of the congregation to meet again in person remain risks for the foreseeable future.

4

Administrative information

St Barnabas Church is a multi-purpose building completed in 1992. It is part of the Diocese of York within the Church of England. The correspondence address is St Barnabas Church, Main Street, Swanland, North Ferriby, HU14 3QP. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules) and a charity registered with the Charity Commission, Charity number 1130240.

PCC members who have served at any time from 1[st] January 2020 until the date this report was approved are:

Ex Officio members:

Elected members:

Co-opted members

Of the 9 PCC elected posts at the 2020 APCM, 3 were unfilled, as were 2 of 3 Deanery Synod posts.

The PCC met by Zoom seven times during the year for regular meetings and one additional meeting on 18 June 2020. At these the PCC received reports and approved recommendations from the following committees: Finance, Fabric, Vicar’s Leadership Team as well as reports from the safeguarding officer and deanery synod rep. The APCM 2020 was held 12 November 2020 by Zoom.

On behalf of the PCC

Rev. Francis R Scott (Chair) Graham Dunn (Treasurer)

5

Parochial Church Council of St Barnabas Swanland

Independent Examiner's Report to the Trustees of Parochial Church Council of St Barnabas, Swanland

I report on the accounts for the year ended 31st December 2020 which are set out on pages 7 to 14.

Respective responsibilities of the Trustees and Independent Examiner

The charity’s trustees are responsible for the preparation of the accounts.

The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the 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 management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination no matters have come to my attention

  1. which give me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with s.130 of the 2011 Act; or

  3. to prepare accounts which accord with these accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

  4. No other matter has come to my attention in connection with my examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Heather Newsham FCA Chartered Accountant 11 Allanhall Way Kirk Ella East Yorkshire HU10 7QU

20[th] May 2021

6

Parochial Church Council of St Barnabas Swanland Statement of Financial Activities (incorporating income and expenditure account) for the year ended 31 December 2020

Note
Receipts
2
Voluntary Income
Church Activities
Income from Investments
Total Receipts
Payments
3
Church Activities
Governance costs
Total Payments
Excess of expenses over receipts
Fund Balance b/f 1st January 2020
Fund Balance c/f 31st December 2020		 Unrestricted
Funds
£
77,109
7,629
198		 Designated
Funds
£
-
-
-		 Restricted
Funds
£
1,150
-
-
1,150
2,252
-
2,252
(1,102)
6,671

5,569		 2020
2019
£
£
78,259
103,710
7,629
11,830
198
347
Total Funds
84,936 - 86,086
115,887
83,037
625
83,662		 -
-
-		 85,289
126,004
625

675
85,914
126,679
1,274
34,871
36,145		 -
75,562
75,562		 172
(10,792)
117,104
127,896
117,276
117,104

7

Parochial Church Council of St Barnabas Swanland Statement of assets and liabilities

At 31 December 2020

Note
Fixed assets
4
Current assets
Debtors
Short term deposits
Cash at Bank and in hand
Creditors: Amount falling due within one year
5
NET CURRENT ASSETS
6
NET ASSETS
FUNDS
7
Unrestricted
Designated
Restricted		 2020
2019
£
£
-
-
3,242
5,462
46,745
46,548
76,713
71,334
126,700
123,344
9,424
6,240
117,276
117,104
117,276
117,104
36,145
34,871
75,562
75,562
5,569
6,671
117,276
117,104

Approved by the Parochial Church Council on 7[th] May 2021

and signed on its behalf by:

Rev F Scott (Chairman)

G Dunn (Treasurer)

8

Parochial Church Council of St Barnabas Swanland Notes to the Financial Statements

for the year ended 31 December 2020

1. Accounting policies

a) Accounting convention

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

The financial statements have been prepared under the historical cost using the accruals basis.

b)

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. They do not include the accounts of Church groups that owe their main affiliation to another body or those that are informal gatherings of Church members.

c) Income 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 or gift aid donations is recognised when the relevant claim is lodged with HMRC.

Grants and legacies to the PCC are accounted for when the PCC is notified of its legal entitlement and the amount due.

Sales from the parish magazine are accounted for gross.

Income from investments

Dividends and interest are accounted for when received.

d) Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

9

Parochial Church Council of St Barnabas Swanland Notes to the Financial Statements

for the year ended 31 December 2020

e) Fixed assets

Consecrated land and buildings and movable Church furnishings

Consecrated and beneficed property is excluded from the financial statements by virtue of Section 10(2) (a) and (c) the Charities Act 2011.

No value is placed on movable Church furnishings held by the Church wardens on special trust for the PCC and which require a faculty for disposal because the PCC considers this to be inalienable property.

All expenditure incurred during the year on consecrated or beneficed buildings and movable Church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities.

Other fixtures, fittings and office equipment

All furnishings and equipment are written off when the asset is acquired.

f) Current assets

Amounts owed to the PCC at 31 December 2020 in respect of fees or other income are shown as debtors less provisions for amounts that may prove uncollectable.

Short term deposits include cash held on deposit either with the CBF Church of England Funds or at banks.

10

Parochial Church Council of St Barnabas Swanland Further analysis of Receipts and Payments

for the year ended 31 December 2020

2. Incoming resources
Planned giving
Regular planned giving
Open Collections
Donations
Appeal
Tax recoverable
Legacies
Church activities
Activities and events
Parish magazine
Service fees
Church buildings lettings
Government furlough grant
Other
Income from investments
Interest
Total receipts*		 Unrestricted
Designated
Restricted
Funds
Funds
Funds
2020
2019
£
£
£
£
£
60,895
-
920
61,815
71,537
1,189
-
-
1,189
4,639
1,820
-
-
1,820
3,558
-
-
-
-
5,910
13,205
-
230
13,435
18,066
-
-
-
-
-
Total Funds
77,109
-
1,150
78,259
103,710
550
-
-
550
3,816
2,051
-
-
2,051
2,441
424
-
-
424
589
1,471
-
-
1,471
4,984
3,126
-
-
3,126
-
7
-
-
7
-
7,629
-
-
7,629
11,830
198
-
-
198
347
84,936
-
1,150
86,086
115,887

11

Parochial Church Council of St Barnabas Swanland Notes to the Financial Statements

for the year ended 31 December 2020

3. Resources expended
Missionary & Charitable giving (Note 8)
Diocesan Freewill offering
Children & Youth work
Employment costs
Other costs
Utilities
Insurance
Cleaning
Repairs & maintenance
New Organ
Parish magazine costs
Events
Office staff (Note 3C)
Communication, printing, stationery
postage , telephone etc
Bank fees
Other
Governance costs		 Unrestricted
Funds
£
5,000
45,000
-
-
3,534
1,669
1,312
11,770
-
2,400
42
7,738
2,019
(40)
2,593
83,037
625
83,662		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
2020
2019
£
£
£
1,100
6,100
10,140
-
45,000
55,002
-
-
-
1,152
1,152
1,039
-
3,534
4,478
-
1,669
1,679
-
1,312
2,930
-
11,770
18,047
-
-
13,394
-
2,400
3,692
-
42
2,775
-
7,738
7,540
-
-
-
2,019
2,418
-
(40)
382
-
2,593
2,488
-
2,252
85,289
126,004
-
625
675
2,252
85,914
126,679
Total Funds

12

Parochial Church Council of St Barnabas Swanland Notes to the Financial Statements

for the year ended 31 December 2020

c) Employee emoluments
The total remuneration of employee was :
Management and administration - office staff		 Gross Pay
Social security
2020
2019
£
£
7,738
-
7,738
7,540
7,738
-
7,738
7,540

The PCC employed one member of staff in both 2020 and 2019.

d) Members of the PCC and related parties

The Vicar is Chairman of the PCC and as disclosed in note 3a) was reimbursed for travel and subsistence expenses not exceeding amounts permitted by HMRC.

There were no other disclosable transactions in respect of PCC members, persons closely connected with them or other related parties.

e) Governance costs

Included in governance costs (note 3b) is £625 relating to the Independent Examination of the PCC accounts.

4. Fixed assets

The PCC owns freehold property at Main Street, Swanland, which is held by The York Diocesan Board of Finance Limited as custodian trustee, on which is a multi-purpose building which was completed in 1991 and includes the Parish Church, hall, office and other facilities. The historic cost of the site, building, furniture and equipment was in excess of £900,000 and is insured for replacement at £5,600,000.

5.

Creditors: Amount falling due within one year
Accruals and defered income
Creditors for goods and services		 2020
2019
£
£
4,750
3,452
4,674
2,788
9,424
6,240
Analysis of net assets/(liabilities) by fund
Current assets
Current liabilities		 Unrestricted
Designated
Restricted
2020
2019
Funds
Funds
Funds
45,569
75,562
5,569
126,700
123,344
(9,424)
-
-
(9,424)
(6,240)
36,145
75,562
5,569
117,276
117,104

13

Parochial Church Council of St Barnabas Swanland Notes to the Financial Statements

for the year ended 31 December 2020

7. Analysis of Funds
Unrestricted
General Fund
Designated
Project Welcome
Project East Window
Restricted
Youth & children
Fabric
Hunsley Christian Youth Trust
Partner with Ubuntu Academy
Swanland Education Africa
Partner with Africa Inland Mission
Others
Total Funds
8. Grants to Missions, Charities and Needy
Hunsley Christian Youth Trust
Partner with Ubuntu Academy
Partner with Trade Right International CIC
Partner with Africa Inland Mission Chad
Swanland Education Africa
The Art ( East Hull )
Other		 Balance b/f
£
34,871
72,651
2,911
75,562
5,571
-
-
950
150
-
-
6,671
117,104
General
Funds
-
1,000
2,000
2,000
-
-
-		 Income
£
84,936
-
-
-
-
-
-
975
175
-
-
1,150
86,086
Restricted
Funds
-
950
-
-
150
-
-		 Expenditure
2020
2019
£
£
£
83,662
36,145
34,871
-
72,651
72,651
-
2,911
2,911
-
75,562
75,562
1,152
4,419
5,571
-
-
-
-
-
-
950
975
950
150
175
150
-
-
-
-
-
-
2,252
5,569
6,671
85,914
117,276
117,104
2020
General
Restricted
2019
£
Funds
Funds
£
-
-
1,250
1,250
1,950
1,000
2,988
3,988
2,000
2,000
-
2,000
2,000
2,000
417
2,417
150
-
165
165
-
-
-
-
-
200
120
320
5,000 1,100 6,100
5,200
4,940
10,140

14