Annual Report and Accounts 2022
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Diocese of Durham
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
The Patt)thiai ChurLh Coutstil tsftht Ettlesia%tiLal PaTish ofBarnaJd Castlt with I1)r]i0 Retled (1thTity No. 1130179
1. Introduction This Report has been drawn up in accordance with the Charities Act 2011.
2. Aims and purposes
St. Mary’s Barnard Castle with Whorlton Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, The Revd Canon Alec Harding, in promoting in the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical.
- Objectives and activities: We have discerned the parish’s overarching aim to be Celebrating God’s Love
We seek to do this by:
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Working in partnership with those who bring life to the community.
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Celebrating God’s gifts in His creation, His children and His work in this place.
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Creating space, time and opportunities for people of all ages to grow in faith and worship.
In 2022 we sought to focus on growing our Partnerships
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In the local Lunch Clubs
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Through a Community Music Festival promoted by the parish
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Seeking out Eco church partners/building on existing partnerships
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Continuing contact with those who have registered an interest in the history of the town and church through the DigVentures Heritage project
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Establishing a partnership with the Northern Dales Richard III Group to pursue the ‘Windows for the King’ project
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Seeking to enable a Parish Nurse Scheme to take root in the Dale
4. Achievements and performance
4.1 Growing partnerships: our main aim for the year was identified at a church day held in the parish hall on March 12[th] . At this meeting participants agreed the new Dwelling in the Word passage for church reflection (Colossians 3.12-17). Members of the congregation reflected on the learning offered through the Partnership for Missional church process and spent time noticing developments both within and beyond the church.
The six aims (above) gave shape to the year but were possibly overambitious! That said:
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
Members of the congregation have (as individuals) offered to support the local lunch clubs (1) and by the end of the year a new charity (Durham Dales Parish Nursing) had come into existence (6). The purpose of the Charity (established with the help of Communities Together Durham and with Trustees from our own parish) is to offer professional nursing support across Teesdale and Weardale particularly geared towards the needs of those struggling with mental health issues, loneliness and isolation – an issue identified through the Partnership for Missional Church process.
A small working group created a hugely successful Community Festival (2) under the parish’s auspices. The Festival involved musicians of all ages and music of all kinds being performed across a number of venues. Musicians ranged from Primary and Secondary School children through to seasoned Brass Band performers, recitalists and choirs. The first performance of Kim Harding and Annette Lowson’s musical about the life of Richard III was held at Green Lane School and then attended by Richard III himself in church (courtesy of a ‘Time will Tell’ performer). Financial support was won from local councillors and a number of charities: this assisted greatly with venue hire and publicity and enabled some remuneration to be offered to workshop leaders and performers. Our thanks go to Clare Trevett and Annette Lowson in particular.
The Eco church group (3) won the Bronze Eco Church award from the Arocha organization: a plaque is now displayed in Barnard Castle church porch. The group supported and enabled acts of worship that highlighted the church’s care for creation: a Blessing of the waters service led the congregation to the Green Bridge where prayers were said for all connected by the River Tees; bug boxes/hotels were made and placed in the churchyard at a 4.00pm service and (for the first time) an event was held at Brightwoods (Deepdale) with open air worship set alongside opportunities to learn abut the flora and fauna of the area. Heritage contacts (4): this aim is only just becoming possible as (through the church communications team) digital communication through regular e-newsletters has been promoted..
A formal partnership was entered into by the PCC with the Northern Dales Richard III Group (5) to promote and fundraise for the installation of 7 etched glass windows above the inner porch doors at Barnard Castle. These will mark Richard III’s investment towards creating a collegiate foundation at the church. The Partnership group (drawn from the Northern Dales Group and PCC nominated members) have sought expressions of interest for the work, shortlisted and interviewed applicants and identified Rachel Phillips as the preferred artist for the project. Fundraising has begun towards an anticipated £30-40,000 total.
4.2 Worship and prayer
i. Regular worship has resumed following the worst of the pandemic with service times finally settling into a monthly and weekly pattern across the parish. Holy Communion was offered in both kinds with individuals encouraged to use their own discretion over receiving the cup. Morning prayer on zoom on a Wednesday morning continued till the summer but came to an end in August.
Worshipping community: There are approximately 365 (349 in 2021) people (all ages) in the worshipping community. The increase reflects the wider ‘reach’ of the congregation through the community choir and orchestra.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
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a) Occasional Offices: Baptisms: The year seemed to be a year of baptisms with 40 candidates at Barnard Castle. The higher-than-normal number reflects (in part) vacancies in neighbouring parishes and the movement of young people (formerly of Barnard Castle) into new housing in Startforth.
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b) Barnard Castle hosted the deanery confirmation service with 3 children and 3 adults being confirmed by the Bishop of Jarrow.
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c) Three candidates were presented for Admission to communion in the Autumn term with a service taking place at Green Lane school.
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d) Weddings: there were nine weddings at Barnard Castle – a slightly higher number than ‘normal’ but possibly a reflection of pent-up demand post covid.
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e) Funerals: There were a total of 38 services: 25 services in church and 13 at crematoria. In addition, clergy conducted 8 services in neighbouring parishes during clergy vacancies. It is noticeable that the practice of ‘Direct Cremation’ – where no ceremony of any kind takes place, is increasing. The Vicar wrote to the local press highlighting the difficulties this can leave for those deprived of an opportunity to mourn.
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4.3 Mission and outreach
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i. Music outreach: (see the Community Music Festival above) Work through music continues to flourish under the direction of Annette Lowson with both the Community Choir and Orchestra increasing in numbers. Musicians have supported festival services at Barnard Castle and the Praise Band helped lead worship on a number of occasions. The Richard III musical (rehearsed across many weeks in school with Year 5 children from Green Lane) and regular hymn practice and school choir rehearsals offered new experiences to young musicians, increased their confidence and enabled them to perform to audiences for the first time following the pandemic.
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ii. Schools: Work in schools (particularly at Green Lane CE) has continued with the restoration of Godly Play sessions (Big Story), alongside regular collective worship, service offered by School Governors and church volunteers working in classes. Of particular note is Green Lane CE school governor’s decision to investigate joining the Diocesan Academy. Subject to due diligence, this process may see the school move out of Local Authority control in 2023 and an even greater alignment with the national Church’s vision for Education.
- The vacancy for a Chaplain at Barnard Castle School remains unfilled. Parish clergy have sought to offer support to the school around Festivals.
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iii. Under 5s: A broader team was recruited to support the work of Smuffies with team members assisting with setting up the activities, offering refreshments and helping with crafts
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iv. Families: the number of families seeking baptisms remains high but it is increasingly difficult to maintain contact with them.
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v. Eco Church: (see above)
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vi. Care Homes: Ministry in all but one of the Care Homes has recommenced with services being shared by ministers from the Church of England, Methodist and Roman Catholic churches.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
vii. The Parish Share offered to the diocese in 2022 was £68,291
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viii. Donations to the FoodBank are received in the church porch at Barnard Castle. The ‘cost of living crisis’ has greatly increased the need for donations with families who might once have donated to the FoodBank now needing extra support themselves. Provision of sanitary products in church helps to address Period Poverty.
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ix. Warm Spaces: Dramatic increases in the price of fuel prompted by the war in Ukraine led to the introduction of Warm Spaces in community buildings. A number of members from the congregation offered to host a ‘Warm Space’ in the Parish Hall but more suitable (and more comfortable) provision has been offered in the town, so it was decided not to join this scheme.
4. Developing discipleship
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i. The parish has continued to offer opportunities for study and prayer through
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a. A course using material provided by USPG: Living Stones, Living Hope
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b. A home-produced course looking to the words and symbols used in Anglican services
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c. A Lent course based on the Archbishop of Canterbury’s Lent Book, Embracing Justice by Isabelle Hamley.
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ii. Stewardship: a Stewardship appeal was made in the Autumn inviting new givers to support the parishes’ finances through the Parish Giving Scheme and seeking ‘one off’ donations from visitors. The appeal highlighted new digital means of giving as the move towards a cashless society accelerates.
4.5 Pastoral Care
Through its activities and social events the PCC seeks to create and support healthy relationships through which individuals can flourish both within and beyond the church.
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i. Safeguarding of children and vulnerable adults: Harriet Hargreaves was appointed to the role of Parish Safeguarding Officer (PSO). Safeguarding features on all PCC agendas. Safeguarding Training and DBS certificates are kept up to date: the monitoring of this will be made considerably easier through a nationally introduced online dashboard for PSO’s.
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ii. ‘Health and Safety’ is a regular item on PCC agendas providing an opportunity to consider health and safety issues which may need attention.
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iii. Communication:
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a. The Pilgrim magazine: after many years serving as a means of communication in the parish the Pilgrim Magazine was finally retired in favour of digital means of communication. A single sheet parish newsletter will provide basic information for those unable to access online information through the church website, FaceBook or a newly created e-letter. Thanks are particularly offered to Geoff Lowson who has edited the magazine over the last few years and John Elliot who has proof read each edition.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
- b. The Church website offers a window into parish life.
- c. A new church guidebook ‘A journey through time’ by Geoff Knott was written and published and is now available at Barnard Castle
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iv. Barnard Castle church was able to host its All Souls’ service and invite the recently bereaved to attend.
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v. The offer of the Ministry of Healing once a month recommenced at Barnard Castle with the opportunity for ‘the laying on of hands and anointing with oil’ being appreciated by members of the congregation.
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vi. The Civic Remembrance service took place in church at Barnard Castle. Services were also held in town on Merchant Navy Day and Aviation Day.
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vii. A display of congregation members’ connections with the worldwide church was erected at Barnard Castle. A world church service was led by Revd Geoff Lowson at the end of November.
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Social Events
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i. Music making:
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a. The community choir and musicians performed at Blanchland at a Christmas event organized by the Lord Crewe Trust and were also welcomed in Romaldkirk and at Barnard Castle Methodist Church. Performances also took place as part of the Community Music Festival with a sell out performance by the orchestra at The Witham, and full churches for choir events in the summer and at Christmas time.
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b. Musicians accompanied Carols on the Green at Whorlton on Christmas Eve and toured the local Care Homes for Carol singing.
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ii. The Friends of St Mary’s continue to support the work of Barnard Castle Parish Church with donations but offered their planned Rock and Roll fundraiser for the appeal for Ukraine. A performance from the Castle Players’ winter tour was held under FOSMs auspices.
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iii.Barnard Castle Parish Church hosted the bi-annual Richard III conference and provided a venue for the Barnard Castle School Choral Society performance of Faure’s Requiem.
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iv. A ‘Sleep Out’ for Ukraine was held in the church carpark following the Russian invasion of that country. Prayers for Ukraine attracted a significant congregation and refugees have arrived in Teesdale (and in our congregation).
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v. The Queen’s Platinum Jubilee: the Jubilee was marked with special prayers and a celebratory service and lunch in church at Barnard Castle.
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vi.The death of the Queen and the accession of the King. Services were held at both churches to mark the death of Her Majesty Queen Elizabeth II. Books of condolence were opened and the churches were available for prayer and reflection across the period of mourning. The Proclamation of the new King took place outside Barnard The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
Castle church, led by the Mayor, accompanied by the Vicar and other Christian ministers and supported by parish musicians.
- vii.Christmas Crib exhibition: a delightful exhibition of over 40 crib sets was held in the middle of December at Barnard Castle
viii.Bell Ringing: The Bell ringers rang to mark the Queen’s Platinum Jubilee, the death of Her Majesty Queen Elizabeth II and the accession of King Charles. The tower also hosted visitors on Heritage Open Day.
- ix. Other: Bacon butties proved popular between services on 2 Sundays in the year!
5. The wider church and ministry
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i. Staff:
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a. the parish continues to enjoy the ministry of Revd Sarah Cliff as assistant curate: in 2023 Sarah will take up an appointment as Vicar of St John the Divine, Sandylands (Blackburn Diocese).
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b. Mrs Gillian Lunn (ordinand) finished her training at Cranmer Hall in the summer bidding the parish goodbye at the end of April. She is now serving her title in Leyburn having been ordained deacon at Wakefield Cathedral on 2[nd] July 2022.
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c. The church caretaker (Mr Stephen Guy) resigned from his post to move into full time employment elsewhere.
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ii. Churches Together: Lent and Advent Lunches were organised in support of Christian Aid, as was the annual Christian Aid collection. The World Day of Prayer service was co-ordinated by Gillian Lunn and held at Barnard Castle.
iii. Deanery: The parish may appoint three lay members to Deanery Synod.
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i. A Deanery Pilgrimage was co-ordinated by parishioners from Gainford and Winston and led (over two days) from Barnard Castle to Whorlton and then from Whorlton to Gainford. An accompanying ‘virtual pilgrimage’ was filmed and made available online for those unable to take part physically. The event was scheduled for the Patronal weekend, itself greatly affected by the death of the Monarch.
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ii. Revd Eileen Harrop was appointed to serve Staindrop and Ingleton parishes alongside her current position as Vicar of Gainford and Winston.
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iii. The Deanery ran a stall at the Eggleston show alongside friends from the Methodist Circuit
6. Wardens’ Report
Barnard Castle.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
The statutory Electrical Inspection of the church was undertaken and a report and recommendations received to be followed up.
Robert Stenlake has continued to liaise, on behalf of the PCC, with John Barnes (the church architect) and stained-glass experts (Jonathan and Ruth Cooke) to identify urgent works required by the church QI report and to investigate means of funding these works. The exceptionally hot summer caused damage to the Richardson and the Dugard windows on the south side of the church (lead fixings perishing) making attention to these an increased priority alongside work on the stonework surrounding the east window in the south transept and around the chancel area.
Barnard Castle Parish Hall
The Parish Hall is in the care of the Parish Hall Association under a lease from the PCC. The committee have purchased replacement tables for the Hall and commissioned the 5 yearly Electrical test. In the course of the year Mr Stephen Guy stepped down from his role as Hall Caretaker. The committee appointed Mr Stephen Rusling to the role at the end of the year.
Church Car Park: Problems caused by the abuse of the church carpark by local residence have eased to the relief of all.
Amen Corner: Formal ownership of the Carpark has been received from the Land Registry as has recognition that the church is the owner of the rose garden on the corner of Amen Corner. Documents concerning these assets are on file in the church safe.
Whorlton
i. Whorlton church:
The main problem identified in the Q.I. 2021 was water ingress from an unsuitable down pipe and a gaping mortar joint at the east end of the church. The drainage pipe was replaced and the joint in the stonework repointed with lime mortar. This problem though solved, left inside floor and walls being very damp. This problem has been largely solved by allowing as much ventilation and drying out throughout the summer of 2022. Lead flashing associated with the porch roof was repaired but such repairs may only be of a temporary nature though for the time being seem effective.
In 2022 various other work was achieved, namely, re-wiring the bell louvres to prevent bird nesting, oiling and lubrication of the main door and vestry door and the restoration of mosaic panels against the East end. Decoration of the stonework behind the Altar together with cleaning and restoring Chancel floor tiles took place. A faulty outside light was replaced and all Nave chandelier bulbs were replaced with more energy efficient
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
bulbs. A 2021 Electrical report highlighted a missing Earth Rod cover and a faulty electrical switch board. These two problems have now been rectified. The Q.I. commented on missing protective wire window screens on certain windows but professional advice suggested that, owing to the location and cost involved, they shouldn’t be renewed.
Much has been achieved since the Q.I. but more needs to be done. Namely, the soak away at the East end is blocked, vestry floor tiles need cleaning and restoring and flashing around the steeple and porch need regular clearing of debris blown from nearby trees.
Whorlton Churchyard: Durham County Council have responsibility for the churchyard and have carried out repairs to the Lychgate and several graves. We have been assured that surrounding trees and shrubs will be pruned where necessary though this has yet to happen.
Whorlton Village Hall: The Village Hall is in the care of the Village Hall Association under a lease from the PCC. The association have made various changes and improvements to the building whilst gaining Church permission beforehand!
8. Structure, government and management
Members of the PCC are either ex-officio, elected or co-opted by the Annual Parochial Church Meeting [APCM], in accordance with the Church Representation Rules. At its Annual Meeting in 2020 a motion was passed that came into effect in 2021:
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a. Churchwardens be eligible to serve up to six consecutive years (this provision to be reviewed every six years as per the Church Representation Rules).
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b. The balance between elected/ex officio members of the PCC be changed through
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i. removing the automatic membership of Readers to the PCC
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ii. replacing the existing ‘rolling election of PCC members’ with the election of 8 lay representatives (who for the purposes of continuity can serve up to 4 consecutive years).
As Charity Trustees PCC members are mindful of the Charity Commission’s Guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. There were 17 members of the PCC
The Annual Parochial Church Meeting was held after morning worship at Barnard Castle at the end of April 2022. The Electoral Roll was reported to stand at 135. From the APCM the following served as members of the PCC:
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
Incumbent & Chairman Rev. Alec Harding Rev. Sarah Cliff
Churchwardens
Mrs Joan Kemp Ambler (elected 2020) Mr Roy Long (elected 2020) Mr Allan Jones (elected 2021) Mr Astley Fenwick (elected 2021)
Diocesan Synod Mrs Frances Stenlake (and Lay Chair of the PCC) Deanery Synod 3 x vacancies
PCC Secretary Mrs Carolyn Knott PCC Treasurer Mr Ian Groves (co-opted)
Elected Members (up to 8 places)
John White Geoff Knott John Lloyd (resigned John Emerson Carolyn Knott December 2022) Helen Goodman Liz Burdon Kate Stewart (co-opted May 2022)
The full PCC met 9 times in the year January to December 2022 with an average attendance of 75% The PCC operated through a number of committees, which met from time to time between full PCC meetings and reported back at the PCC. These were:
8.1 Standing Committee: This is the only committee required by law. It has power to transact the business of the PCC meetings, subject to any directions given by the Council (e.g. authorise payments beyond those set in the PCC's budget.) The Standing Committee includes the Vicar, 2 church wardens and 2 elected lay representatives to accord with the Church representation rules.
8.2 Teams: the PCC oversees and receives reports from a number of teams: Finance, Communication, Eco-Church, Fundraising and Social (FunSoc), Whorlton Church, Heritage, Children and young people.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity No. 1130279
The Parochlal Church Coundl of the Ecdeslastlcal Parfsh of 8arnard Castle wlth Whorlton Ithe"PCV) Flnand•l Statements for the Yeor Ended 31 Detember 2022 Independent Examlnerf5 Report I report to the members on my examination of the accounts of the PCC Ireglstered charity 11302791 for the year ended 31 December 2022. Responslbllltles and basls of repryt As the charity trustees of the PCC you are responsible for the preparation of the accounts in accordance wlth the requirements of the Charities Act 20111.the Act'l. I report in respect of my examination of the PCC'S accounts carried out under section 145 of the 2011 Art and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Art. Independent examlnerfs stalement 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 respect: l. accounting records were not kept in respeLt of the PCC as required by section 130 of tlje Act; or 2. the accounts do not accord with those records- or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IAccount5 and Reports) Regulations 2008 other than any requirement that the accounts gtve a 'true and fair view which is not a matter considered as part of n independent examination. I have no concem5 and have come across no other matters in connection with the examlnation to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. James Ferdinand, ACA, CTA Address- 49 Riverside. Bishop Auckland. Do Durham. DL14 6WA Date.. 04 Ottober 2023
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity 1130279
Financial Statements for the Year ended 31[st] December 2022 Statement of Assets and Liabilities
| £ | £ | ||||
|---|---|---|---|---|---|
| Brought forward 01.01.2022 | 156,200.40 | Resources used (2) | 127,309.91 | ||
| Unrealised appreciation | 0.00 | Unrealised depreciation | 9,406.72 | ||
| Incoming resources (1) | 121,710.44 | Balance carried forward 31.12.2022 (3) | 141,194.21 | ||
| Total | 277,910.84 | Total | 277,910.84 | ||
| Notes | 1 | See Analysis of | Income and Expenditure | ||
| 2 | See Analysis of | Income and Expenditure | |||
| 3 | Represented by Current Accounts |
Note 4 | 20,158.29 | ||
| Petty Cash | 65.59 | ||||
| CBF Deposit Account | 25,298.16 | ||||
| Co-operative Instant Access Account | 30,144.27 | ||||
| Invested assets | 65,527.90 | ||||
| 141,194.21 | |||||
| 4 | Bank current account reconciliation at 31.12.2022 | £ | |||
| Balance at Co-operative bank | 25,534.07 | ||||
| Plus: Receivables due | 1,771.07 | ||||
| Less: Payments not cleared | 7,146.85 | ||||
| Balance at 31.12.2022 | 20,158.29 |
Approved by the Parochial Church Council and signed on its behalf by:
The Revd Canon Alec Harding Chairman of PCC
Joan Kemp-Ambler Churchwarden
Balance Sheet as at 31[st] December 2022
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Invested Assets | Children’s fund | 3,398.32 | 3,849 |
| Whorlton | 12,014.26 | 13,609 | |
| Permanent Endowment | 20,318.66 | 23,016 | |
| Designated (ex-Church Cottage) | 29,796.66 | 34,460 | |
| Current Assets | Current Account Co-operative | 25,534.07 | 21,974 |
| Petty Cash Smuffies | 5.00 | 5 | |
| Petty Cash Flower Guild | 60.59 | 30 | |
| Deposit Account CBF | 25,298.16 | 25,298 | |
| Bank savings account | 30,144.27 | 30,106 | |
| Year end amounts due to us | 1,771.07 | 5,195 | |
| TOTAL ASSETS | 148,341.06 | 157,543 | |
| LIABILITIES | Accounts payable | 7,146.85 | 1,342 |
| NET ASSETS | (Total Assets – Liabilities) | 141,194.21 | 156,200 |
| BALANCE | Starting Balance | 156,200.40 | 157,641 |
| Income less Expenditure | -5,599.47 | -3,879 | |
| Gains/(Losses) on investments | -9,406.72 | 2,438 | |
| Closing balance | 141,194.21 | 156,200 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
| Movement in Funds during the Previous Year | 01/01/2021 Income Expenditure Revaluation Transfer 31/12/2021 |
£ £ £ £ £ £ |
5,185 151 500 498 5,334 |
0 50 50 0 |
0 435 435 0 |
0 100 100 |
14,367 7 14,374 |
286 1,150 1,245 191 |
0 4,000 390 3,610 |
11,733 75,695 79,067 8,361 |
0 500 500 |
728 368 1,072 24 |
0 125 125 0 |
20,123 2,893 23,016 |
366 366 |
118 118 |
1,031 761 832 959 |
721 1,375 1,204 891 |
0 475 475 0 |
120 -120 0 |
2,324 260 929 1,655 |
12,182 5 1,433 13,609 69,282 85,451 86,328 4,824 -120 73,109 36,991 100,823 100,902 -1,179 35,733 |
41,894 1,576 -2,434 37,884 |
0 0 |
9,475 9,475 |
0 1,299 1,299 0 |
88,360 100,823 103,776 -2,434 120 83,092 |
157,641 186,274 190,105 2,390 0 156,200 |
||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Transfer 31/12/2022 | £ £ |
4,988.77 | 0.00 | 0.00 | 0.00 | 14,561.88 | 115.41 | 6,669.22 10,279.22 |
-6,669.22 0.00 |
-350.00 0.00 |
553.87 | 0.00 | 20,318.66 | 365.91 | 0.00 | 934.23 | 301.43 | 0.00 | 0.00 | 6,476.56 | 2,013.01 | 12,014.26 -350.00 72,923.21 -4,622.78 23,631.49 |
32,240.35 | -27.22 1,346.16 |
9,308.30 | 5,000.00 1,744.70 |
350.00 68,271.00 |
0.00 141,194.21 |
||||
| Movement in Funds during the Year | Fund 01/01/2022 Income Expenditure Revaluation |
£ £ £ £ |
Children's (including Fun night) 5,333.84 116.32 10.25 -451.14 |
Churches Together 0.00 |
Clergy Travel 0.00 452.50 452.50 |
Elderly 100.00 100.00 |
Fabric 14,373.70 188.18 |
Godly Play (The Big Story) 191.04 75.63 |
BC Major works 2022/3 3,610.00 |
BC Windows to the World (Restricted) 8,360.75 6,558.46 8,249.99 |
Music Festival 2022 500.00 3,035.00 3,185.00 |
Organ and Church Music 23.86 1,352.00 821.99 |
Overseas Mission Giving 0.00 |
Permanent Endowment 23,016.01 -2,697.35 |
PCC Reserves 365.91 |
Source to Sea 118.00 118.00 |
Smuffies 959.41 563.78 588.96 |
Trinity (for incumbent's use) 891.43 1,375.00 1,965.00 |
Utilities 0.00 850.00 850.00 |
WIFI and streaming 0.00 |
Windows for a King 0.00 7,676.56 1,200.00 |
Whorlton Fabric 1,655.41 357.60 |
Whorlton Endowment 13,609.19 -1,594.93 TOTAL RESTRICTED AND ENDOWMENT 73,108.55 22,525.40 17,617.32 -4,743.42 Unrestricted Funds 35,732.52 97,323.15 104,801.40 |
Fabric ex Church Cottage (Designated) 37,884.33 980.68 -4,663.30 |
Community music (Designated) 0.00 1,861.89 488.51 |
School music ex Church Cottage (Designated 9,475.00 166.70 |
Windows to the World (Designated) 0.00 3,255.30 TOTAL UNRESTRICTED AND DESIGNATED 83,091.85 99,185.04 109,692.59 -4,663.30 |
TOTAL ALL FUNDS 156,200.40 121,710.44 127,309.91 -9,406.72 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Financial Statements for the Year ended 31st December 2022 Analysis of Income and Expenditure for the Period 1st January to 31st December 2022
| **Unrestricted ** | Designated | **Restricted ** | Endowment | TOTAL | TOTAL | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | £ | |
| INCOME and ENDOWMENTS | ||||||
| Donations and legacies | 77,200.04 | 0.00 | 8,426.56 | 85,626.60 | 82,183 | |
| Income from Charitable Activities | 9,925.04 | 1,861.89 | 2,456.50 | 14,243.43 | 16,586 | |
| Other trading activities | 996.80 | 0.00 | 0.00 | 996.80 | 1,488 | |
| Income from Investments | 3,232.27 | 0.00 | 673.88 | 3,906.15 | 3,545 | |
| Other income | 5,969.00 | 0.00 | 10,968.46 | 16,937.46 | 82,419 | |
| Total Income and Endowments | 97,323.15 | 1,861.89 | 22,525.40 | 0.00 | 121,710.44 | 186,221 |
| EXPENDITURE | ||||||
| Costs of generating funds | 3,716.93 | 0.00 | 1,034.57 | 4,751.50 | 4,221 | |
| Expenditure on charitable activities | 85,680.19 | 1,290.53 | 4,625.88 | 91,596.60 | 89,831 | |
| Other expenditure | 15,404.28 | 3,600.66 | 11,956.87 | 30,961.81 | 96,048 | |
| Total Expenditure | 104,801.40 | 4,891.19 | 17,617.32 | 0.00 | 127,309.91 | 190,100 |
| INCOME less EXPENDITURE | -7,478.25 | -3,029.30 | 4,908.08 | 0.00 | -5,599.47 | -3,879 |
| Transfers between Funds | 350.00 | -350.00 | 0.00 | 0 | ||
| Gains (losses) on sales of fixed assets | 0.00 | 0.00 | 0.00 | 48 | ||
| Gains (losses) on revaluation of fixed assets | -4,663.30 | -4,743.42 | -9,406.72 | 2,390 | ||
| NET MOVEMENT IN FUNDS | -7,128.25 | -7,692.60 | 4,558.08 | -4,743.42 | -15,006.19 | -1,441 |
| BALANCE b/f AT 1st JANUARY 2022 | 35,732.52 | 49,793.49 | 37,073.89 | 33,600.50 | 156,200.40 | 157,641 |
| BALANCE c/f AT 31st DECEMBER 2022 | 28,604.27 | 42,100.89 | 41,631.97 | 28,857.08 | 141,194.21 | 156,200 |
The notes on subsequent pages form part of the accounts
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Financial Statements for the Year ended 31st December 2022 Analysis of Income and Endowments
| Unrestricted | Designated | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Fund | Fund | Fund | 2022 | 2,021 | ||
| £ | £ | £ | £ | £ | ||
| Donations and Legacies | ||||||
| Planned Giving: | Bank giving | 43,901.45 | 43,901.45 | 43,809 | ||
| Envelopes | 1,571.34 | 1,571.34 | 3,426 | |||
| Total Planned Giving | 45,472.79 | 0 | 0 | 45,472.79 | 47,234 | |
| Non-recurring donations | one-off donations | 2,629.05 | 250.00 | 2,879.05 | 8,149 | |
| Windows for a King | 0.00 | 7,651.56 | 7,651.56 | 0 | ||
| Collections at Services | Barnard Castle | 3,809.95 | 3,809.95 | 2,423 | ||
| Whorlton | 1,152.21 | 1,152.21 | 905 | |||
| Funerals | 4,698.97 | 4,698.97 | 4,743 | |||
| Weddings | 417.50 | 417.50 | 104 | |||
| Baptisms | 1,734.83 | 1,734.83 | 1,536 | |||
| Other recurring donations | Wall safe and candles | 2,004.37 | 2,004.37 | 1,548 | ||
| Card reader | 2,672.50 | 2,672.50 | 1,761 | |||
| Income Tax recovered | Gift Aid | 10,413.50 | 25.00 | 10,438.50 | 11,611 | |
| Small Donations | 2,194.37 | 2,194.37 | 2,168 | |||
| Legacies received | 0.00 | 500.00 | 500.00 | 0 | ||
| Total | 77,200.04 | 0.00 | 8,426.56 | 85,626.60 | 82,183 | |
| Income from Charitable Activities | ||||||
| Fund raising | Book sales | 447.73 | 447.73 | 473 | ||
| Easter lilies | 495.00 | 495.00 | 450 | |||
| Recitals and Concerts | 728.81 | 1,861.89 | 70 | 2,660.70 | 1,659 | |
| Christmas events | 26.80 | 26.80 | 6,700 | |||
| Social events | 393.30 | 393.30 | 0 | |||
| Other | 1,320.40 | 1,320.40 | 516 | |||
| Total Fund Raising | 3,412.04 | 1,861.89 | 70.00 | 5,343.93 | 9,798 | |
| Statutory Fees: | Weddings | 2,792.00 | 2,792.00 | 854 | ||
| Funerals | 2,182.00 | 2,182.00 | 2,438 | |||
| Other Fees | Weddings/Funerals | 0.00 | 1,834.50 | 1,834.50 | 1,278 | |
| Total Fees | 4,974.00 | 0.00 | 1,834.50 | 6,808.50 | 4,570 | |
| Other activities | Smuffies | 0.00 | 552.00 | 552.00 | 760 | |
| Flower Guild | 1,539.00 | 1,539.00 | 1,458 | |||
| Total | 9,925.04 | 1,861.89 | 2,456.50 | 14,243.43 | 16,586 | |
| Other Trading Activities | ||||||
| Magazine | Magazine subscriptions | 946.80 | 946.80 | 982 | ||
| Magazine advertising | 50.00 | 50.00 | 450 | |||
| Books | Books | 0.00 | 0.00 | 56 | ||
| Total | 996.80 | 0.00 | 0.00 | 996.80 | 1,488 | |
| Income from Investments | ||||||
| Rents | Parish Hall | 1,088.32 | 1,088.32 | 1,088 | ||
| Whorlton Village Hall | 525.00 | 525.00 | 525 | |||
| Investments | Bank deposit | 38.61 | 38.61 | 6 | ||
| CBF deposit | 116.20 | 215.14 | 331.34 | 13 | ||
| Permanent Endowment | 604.77 | 604.77 | 585 | |||
| CBF - ex Church Cottage | 859.37 | 859.37 | 971 | |||
| Children's Fund | 0.00 | 101.14 | 101.14 | 150 | ||
| Whorlton Endowment | 0.00 | 357.60 | 357.60 | 260 | ||
| Total | 3,232.27 | 0.00 | 673.88 | 3,906.15 | 3,598 | |
| Other Income | ||||||
| Grants received | Recurring | 100.00 | 100.00 | 300 | ||
| One-off | 5,629.00 | 10,968.46 | 16,597.46 | 77,950 | ||
| Other income | 240.00 | 240.00 | 4,169 | |||
| Total | 5,969.00 | 0.00 | 10,968.46 | 16,937.46 | 82,419 | |
| TOTAL INCOME AND ENDOWMENTS | 97,323.15 | 1,861.89 | **22,525.40 ** | 121,710.44 | 186,274 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Financial Statements for the Year ended 31st December 2022
Analysis of Expenditure
| Unrestricted | Designated | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Fund | Fund | Fund | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| Costs of Generating Funds | ||||||
| Fund raising | Easter Lilies | 175.00 | 175.00 | 208 | ||
| Social events | 163.18 | 310.00 | 473.18 | 31 | ||
| Christmas | 0.00 | 1,370 | ||||
| Other fund raising | 688.85 | 606.57 | 1,295.42 | 20 | ||
| Givingenvelopes | 23.78 | 24 | 0 | |||
| total fund raisingcosts | 1,050.81 | 0.00 | 917 | 1,967.38 | 1,628 | |
| Magazine and Books | Magazine printing | 2,442.32 | 2,442.32 | 2,326 | ||
| Books andpublications | 177.00 | 118.00 | 295.00 | 0 | ||
| total magazine and books | 2,619.32 | 0.00 | 118.00 | 2,737.32 | 2,326 | |
| Advertising | Advertisements | 46.80 | 46.80 | 267 | ||
| Total | 3,716.93 | 0.00 | 1,034.57 | 4,751.50 | 4,221 | |
| Expenditure on Charitable Activities | ||||||
| Mission Giving | Charitable giving | 0.00 | 0.00 | 1,325 | ||
| Parish Share | To Diocese | 68,291.04 | 68,291.04 | 66,625 | ||
| Pay and honoraria | Caretaker | 2,035.08 | 2,035.08 | 2,957 | ||
| Organists | 3,288.00 | 912.28 | 4,200.28 | 4,074 | ||
| Clergy and Staff | ||||||
| Expenses | clergy expenses | 1,303.21 | 461.17 | 1,764.38 | 1,066 | |
| Other clergy fees | 115.64 | 115.64 | 304 | |||
| Other mileage | 81.00 | 145.80 | 226.80 | |||
| Fees funerals / weddings | 0.00 | 293 | ||||
| Water rates | 590.53 | 590.53 | 584 | |||
| Telephone | 840.00 | 840.00 | 840 | |||
| Clergy house repairs | 93.80 | 24.00 | 117.80 | 200 | ||
| total clergyand staff expenses | 2,908.54 | 145.80 | 600.81 | 3,655.15 | 3,287 | |
| Mission costs | Services: expenses | 865.53 | 172.82 | 1,038.35 | 1,327 | |
| Smuffies | 588.96 | 588.96 | 832 | |||
| Children's work | 85.88 | 85.88 | 1,173 | |||
| Books and publications | 7.02 | 297.99 | 305.01 | 147 | ||
| Music and copyright | 232.45 | 2,879.42 | 3,111.87 | 573 | ||
| Flower Guild | 525.24 | 525.24 | 221 | |||
| Total Mission costs | 1,397.79 | 232.45 | 4,025.07 | 5,655.31 | 4,273 | |
| Church Insurance | Insurance BC | 5,771.55 | 5,771.55 | 5,527 | ||
| Insurance Whorlton | 1,988.19 | 1,988.19 | 1,768 | |||
| Total Church Insurance | 7,759.74 | 0.00 | 0.00 | 7,759.74 | 7,295 | |
| Total | 85,680.19 | 1,290.53 | 4,625.88 | 91,596.60 | 89,836 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Financial Statements for the Year ended 31st December 2022 Analysis of Expenditure ctd
| Other Expenditure Church Running Costs Utility Costs Major Projects Total TOTAL EXPENDITURE |
Unrestricted Designated Restricted Total Total Fund Fund Fund 2022 2,021 £ £ £ £ £ Maintenance: BC 2,880.20 2,880.20 1,371 Maintenance: Whorlton 319.60 319.60 33 Church equipment 1,132.12 133.45 1,265.57 826 Church cleaning 103.58 103.58 89 Organ maintenance 330.00 330.00 685 Printing costs 126.95 126.95 58 Computing 1,082.61 345.36 621.29 2,049.26 1,468 Office supplies 197.30 32.00 229.30 96 Copying / printing costs 611.35 611.35 381 banking costs 0.00 6 Other costs 2,114.85 775.09 2,889.94 719 Gifts and other payments 0 0 |
|---|---|
| Total Church Running costs 8,568.56 345.36 1,891.83 10,805.75 5,732 |
|
| Barnard Castle: gas 3,591.64 850.00 4,441.64 2,568 Barnard Castle: electricity 2,463.03 2,463.03 1,701 Whorlton: electricity 781.05 781.05 391 |
|
| Total Utility costs 6,835.72 0.00 850.00 7,685.72 4,660 |
|
| Barnard Castle 3,255.30 8,015.04 11,270.34 84,727 Windows for a King 1,200.00 1,200.00 Whorlton 0.00 929 |
|
| Total major repair costs 0.00 3,255.30 9,215.04 12,470.34 85,656 |
|
| 15,404.28 3,600.66 11,956.87 30,961.81 96,048 104,801.40 4,891.19 17,617.32 127,309.91 190,105 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Notes on the Financial Statements 2022
- Basis of Statements. The Financial Statements of the PCC have been prepared under The Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, together with applicable accounting standards and the Statement of Recommended Practice for charities (SORP) FRS102.
The Financial Statements have been prepared using the accruals and prepayments method.
Investments included in the Financial Statements are shown at market (bid) value.
The accounts were subject to an independent examination. The Independent Examiner’s Report is attached to the Financial Statements.
-
Bankers. The PCC’s bankers are The Co-operative Bank.
-
Deposit Accounts. The PCC has an instant access savings account with the Co-operative Bank, accessed via the current account’s dual authority portal. There is also a deposit account with CCLA Investment Management Limited’s CBF Church of England Deposit Fund.
-
Property. The PCC owns the Parish Hall, Newgate and Whorlton Village Hall. These assets are not included in the Financial Statements. Both the halls are leased in return for fixed rental income.
Approximate property valuations are Parish Hall (£185,000) and Whorlton Village Hall (£145,000). These valuations are unchanged from 31[st] December 2009 and were confirmed as reasonable as at 31[st] December 2015 by Simon Nixon of Addisons. It is considered that these valuations will not have changed materially.
The Parish Hall is leased to the Parish Hall Association (registered charity no.1103536) on a 30 year lease from 2004. From December 2019 the rent increased to £1,088.32pa in accordance with the lease formula quinquennial rent increase.
Whorlton Village Hall was leased to the Whorlton Village Community Association, with a new 21 year lease effected from 1[st] August 2019 and initial rent of £525.00pa. The lease provides for a formula based review of rent every 5 years, with the first review under the new lease due in 2024.
-
Invested Assets. These are included in the Balance Sheet at current value (bid price):
-
a. Children’s Fund. The fund is invested in 164.60 units of CCLA CBF Church of England Investment Fund Income Shares. The value at 31[st] December 2022 was £3,398.32 (2021: £3849.45). Income is restricted for use in connection with work with children.
-
b. Permanent Endowment. The fund is invested in 984.15 units of CCLA CBF Church of England Investment Fund Income Shares. The value at 31[st] December 2022 was £20,318.66 (2021: £23,016.12). The income is available for general purposes (unrestricted).
-
c. St Mary’s, Whorlton endowment. The fund is invested in 581.92 units of the CCLA CBF Church of England Investment Fund Income Shares. The value at 31[st] December 2022 was £12,014.26 (2021 £13,609.19). The income is restricted for the benefit of St Mary's, Whorlton fabric. The endowment arises from the former Whorlton Church Restoration Fund.
-
d. Designated Funds. The proceeds of the sale of Church Cottage in December 2015 are invested in 21,811.48 units of the CCLA CBF Church of England Fixed Interest Securities Fund Income Shares, value £29,796.66 at 31[st] December 2022 (2021: £34,459.96).
-
Petty Cash. Petty Cash is held by the Flower Guild and by Smuffies (for subscriptions) and Smuffies (for its selected charity). Monies are regularly banked to the current account. Records of petty cash transactions for the Flower Guild, Smuffies and Smuffies (Charity) are maintained in cash books.
-
Policy for Reserves. The policy is to hold unrestricted reserves (to include any Gift Aid tax due but not yet claimed and/or received) of approximately 3 months expenditure (from general funds) to provide for uneven cash flow and for minor but necessary unbudgeted expenditure. Reserves at this level are currently held.
-
Policy for Pay to Employees. Pay is reviewed annually, with a minimum rate of payment of the Living Wage Foundation’s Living Wage.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
- Pay, Employees and Pensions. The PCC employed a part-time caretaker who resigned at the end of August 2022. The PCC employs a part-time Director of Music.
Employee costs were:
Gross pay to employees £6,235.36 (2021: £7,031) Employer National Insurance costs - Employer Pension contributions - Total £6,235.36 (2021: £7,031)
There were no pension arrangements for employees and no employees qualified for Automatic Enrolment (as pay is below threshold). No employees opted in to a pension arrangement.
The payroll is managed by Susan Peat on behalf of the PCC.
Organists play at Whorlton on a “by agreement” basis. No payments were made in 2022.
For weddings and funerals, the organist is remunerated by onward payment of the organist fee received for the service. The Director of Music has first refusal but is not obliged to play at such services. The PCC acts as paying agent and these fees are therefore not included in the 2022 financial statements.
-
PCC remuneration. PCC members receive no remuneration.
-
Payments to Connected Persons. None.
-
Contracts with Central and Local Government. The PCC has no contracts with Central or Local Government.
-
Grants from Central and Local Government. Grants totalling £392.00 were claimed from the Listed Places of Worship Grant Scheme. This Scheme makes grants equal to the amount of VAT paid on certain specific works relating to the maintenance of the church. The grants were in respect of St Mary’s, Barnard Castle.
A grant of £100.00 (2021 £100) was received from Durham County Council towards costs incurred by the PCC in respect of the churchyard at St Mary’s, Barnard Castle.
14. Other Grants received.
-
a. Trinity College, Cambridge granted £1,375.00 to replenish the Restricted Fund available to the incumbent to meet expenses which might not otherwise be incurred or might not be reimbursed by the PCC.
-
b. Grants were received in respect of the music festival in 2022: Durham County Council Communities Fund £250.00, Teesdale Action Partnership £950.00, Barnard Castle Rotary £500.00, County Durham Community Art Culture £1,335.00.
-
c. A grant from the Friends of St Mary’s (FOSMS) of £546.00 was received towards the cost of maintenance of the Clock.
-
d. A grant of £100.00 was received from the Lord Crewe Fund.
-
e. A grant of £4,591.00 was received from Durham Diocesan Board of Finance in recognition of increased energy costs (but not restricted).
-
f. A grant of £8,231 was received from NLHF as the final payment for Windows to the World. Of this, £1672.54 had already been accrued in the 2021 accounts.
-
Community Music Festival. The excess of income over expenditure in respect of the Festival is held in a designated fund and is used to fund ongoing community music.
-
“ ”
-
- Windows for a King . This project is run in partnership with the Northern Dales Richard III Group.
-
Legacies. There was one legacy of £500.00, from an organist who visited occasionally and was permitted to play the organ in Barnard Castle Organ and the legacy is restricted to its upkeep.
-
Parish Share. The Parish Share offered to the Diocese and paid in 2022 was £68,291.04 (2021: £66,625.00). For 2023, the PCC has offered to increase the Parish Share to £71,706.00.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
-
Charity Giving. The Smuffies toddler group raised £256.50 for its 2022 chosen charity, Action for Children, the Christingle service raised £178.50 (net) for The Children’s Society and the Maundy Thursday meal raised £191.89 (net) for Christian Aid. A further £4,772.98 was raised for other charities from funeral plate collections and other giving for specific sponsored charities.
-
Photocopier. The PCC rents a photocopier on a maintenance contract with Mastercopy.
-
Governance Fees. No costs have been incurred in the Independent Examination of the Accounts or in other Governance.
-
Gift Aid. 96% of regular giving was Gift Aided in 2022. The other 4 % relates to non-taxpayers but part of this is eligible under the Small Donations Gift Aid Scheme. In respect of the Small Donations Gift Aid Scheme, the PCC claims separately for each of the two churches as Community Buildings.
-
Agency Monies. The PCC acts as collecting agents for certain connected parties and also where monies are raised for a specific charity at a service or event. These transactions are not included in the financial statements. The amounts are set out in the table below:
| Agency | Amount received £ |
Expenses deducted £ |
Amount paid out £ |
|---|---|---|---|
| Diocesan Fees for weddings and Funerals | 9004.00 | - | 9,004.00 |
| Fees for verger, bellringers | 1,170.00 | - | 1,170.00 |
| Fees for Organist at weddings and funerals | 2,054.00 | - | 2,054.00 |
| Funeral collections and other charity monies | 5,483.89 | 84.02 | 5,399.87 |
-
Accounting records. Accounting records are maintained on MyFundAccounting software supplied by Data Developments. Gift Aid and Small Gift Aid data is recorded on Donations Co-ordinator V7.09 software supplied by Data Developments. This software is used to generate and electronically submit the Gift Aid and Small Gift Aid claims to HMRC. Data on MyFundAccounting is backed up by Data Developments. Donations Co-ordinator is manually backed up at least weekly, with a security copy stored offsite. The PCC subscribes to technical support in respect of Data Developments software.
-
Review of Financial Controls. The PCC reviewed its financial controls during 2021 and agreed procedures to manage risks. The financial controls have been adopted as standing orders of the PCC.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochlal Church Coundl of the Ecdeslastlcal Parfsh of 8arnard Castle wlth Whorlton Ithe"PCV) Flnand•l Statements for the Yeor Ended 31 Detember 2022 Independent Examlnerf5 Report I report to the members on my examination of the accounts of the PCC Ireglstered charity 11302791 for the year ended 31 December 2022. Responslbllltles and basls of repryt As the charity trustees of the PCC you are responsible for the preparation of the accounts in accordance wlth the requirements of the Charities Act 20111.the Act'l. I report in respect of my examination of the PCC'S accounts carried out under section 145 of the 2011 Art and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Art. Independent examlnerfs stalement 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 respect: l. accounting records were not kept in respeLt of the PCC as required by section 130 of tlje Act; or 2. the accounts do not accord with those records- or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IAccount5 and Reports) Regulations 2008 other than any requirement that the accounts gtve a 'true and fair view which is not a matter considered as part of n independent examination. I have no concem5 and have come across no other matters in connection with the examlnation to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. James Ferdinand, ACA, CTA Address- 49 Riverside. Bishop Auckland. Do Durham. DL14 6WA Date.. 04 Ottober 2023
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Registered Charity 1130279
Financial Statements for the Year ended 31[st] December 2022 Statement of Assets and Liabilities
| £ | £ | ||||
|---|---|---|---|---|---|
| Brought forward 01.01.2022 | 156,200.40 | Resources used (2) | 127,309.91 | ||
| Unrealised appreciation | 0.00 | Unrealised depreciation | 9,406.72 | ||
| Incoming resources (1) | 121,710.44 | Balance carried forward 31.12.2022 (3) | 141,194.21 | ||
| Total | 277,910.84 | Total | 277,910.84 | ||
| Notes | 1 | See Analysis of | Income and Expenditure | ||
| 2 | See Analysis of | Income and Expenditure | |||
| 3 | Represented by Current Accounts |
Note 4 | 20,158.29 | ||
| Petty Cash | 65.59 | ||||
| CBF Deposit Account | 25,298.16 | ||||
| Co-operative Instant Access Account | 30,144.27 | ||||
| Invested assets | 65,527.90 | ||||
| 141,194.21 | |||||
| 4 | Bank current account reconciliation at 31.12.2022 | £ | |||
| Balance at Co-operative bank | 25,534.07 | ||||
| Plus: Receivables due | 1,771.07 | ||||
| Less: Payments not cleared | 7,146.85 | ||||
| Balance at 31.12.2022 | 20,158.29 |
Approved by the Parochial Church Council and signed on its behalf by:
The Revd Canon Alec Harding Chairman of PCC
Joan Kemp-Ambler Churchwarden
Balance Sheet as at 31[st] December 2022
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Invested Assets | Children’s fund | 3,398.32 | 3,849 |
| Whorlton | 12,014.26 | 13,609 | |
| Permanent Endowment | 20,318.66 | 23,016 | |
| Designated (ex-Church Cottage) | 29,796.66 | 34,460 | |
| Current Assets | Current Account Co-operative | 25,534.07 | 21,974 |
| Petty Cash Smuffies | 5.00 | 5 | |
| Petty Cash Flower Guild | 60.59 | 30 | |
| Deposit Account CBF | 25,298.16 | 25,298 | |
| Bank savings account | 30,144.27 | 30,106 | |
| Year end amounts due to us | 1,771.07 | 5,195 | |
| TOTAL ASSETS | 148,341.06 | 157,543 | |
| LIABILITIES | Accounts payable | 7,146.85 | 1,342 |
| NET ASSETS | (Total Assets – Liabilities) | 141,194.21 | 156,200 |
| BALANCE | Starting Balance | 156,200.40 | 157,641 |
| Income less Expenditure | -5,599.47 | -3,879 | |
| Gains/(Losses) on investments | -9,406.72 | 2,438 | |
| Closing balance | 141,194.21 | 156,200 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
| Movement in Funds during the Previous Year | 01/01/2021 Income Expenditure Revaluation Transfer 31/12/2021 |
£ £ £ £ £ £ |
5,185 151 500 498 5,334 |
0 50 50 0 |
0 435 435 0 |
0 100 100 |
14,367 7 14,374 |
286 1,150 1,245 191 |
0 4,000 390 3,610 |
11,733 75,695 79,067 8,361 |
0 500 500 |
728 368 1,072 24 |
0 125 125 0 |
20,123 2,893 23,016 |
366 366 |
118 118 |
1,031 761 832 959 |
721 1,375 1,204 891 |
0 475 475 0 |
120 -120 0 |
2,324 260 929 1,655 |
12,182 5 1,433 13,609 69,282 85,451 86,328 4,824 -120 73,109 36,991 100,823 100,902 -1,179 35,733 |
41,894 1,576 -2,434 37,884 |
0 0 |
9,475 9,475 |
0 1,299 1,299 0 |
88,360 100,823 103,776 -2,434 120 83,092 |
157,641 186,274 190,105 2,390 0 156,200 |
||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Transfer 31/12/2022 | £ £ |
4,988.77 | 0.00 | 0.00 | 0.00 | 14,561.88 | 115.41 | 6,669.22 10,279.22 |
-6,669.22 0.00 |
-350.00 0.00 |
553.87 | 0.00 | 20,318.66 | 365.91 | 0.00 | 934.23 | 301.43 | 0.00 | 0.00 | 6,476.56 | 2,013.01 | 12,014.26 -350.00 72,923.21 -4,622.78 23,631.49 |
32,240.35 | -27.22 1,346.16 |
9,308.30 | 5,000.00 1,744.70 |
350.00 68,271.00 |
0.00 141,194.21 |
||||
| Movement in Funds during the Year | Fund 01/01/2022 Income Expenditure Revaluation |
£ £ £ £ |
Children's (including Fun night) 5,333.84 116.32 10.25 -451.14 |
Churches Together 0.00 |
Clergy Travel 0.00 452.50 452.50 |
Elderly 100.00 100.00 |
Fabric 14,373.70 188.18 |
Godly Play (The Big Story) 191.04 75.63 |
BC Major works 2022/3 3,610.00 |
BC Windows to the World (Restricted) 8,360.75 6,558.46 8,249.99 |
Music Festival 2022 500.00 3,035.00 3,185.00 |
Organ and Church Music 23.86 1,352.00 821.99 |
Overseas Mission Giving 0.00 |
Permanent Endowment 23,016.01 -2,697.35 |
PCC Reserves 365.91 |
Source to Sea 118.00 118.00 |
Smuffies 959.41 563.78 588.96 |
Trinity (for incumbent's use) 891.43 1,375.00 1,965.00 |
Utilities 0.00 850.00 850.00 |
WIFI and streaming 0.00 |
Windows for a King 0.00 7,676.56 1,200.00 |
Whorlton Fabric 1,655.41 357.60 |
Whorlton Endowment 13,609.19 -1,594.93 TOTAL RESTRICTED AND ENDOWMENT 73,108.55 22,525.40 17,617.32 -4,743.42 Unrestricted Funds 35,732.52 97,323.15 104,801.40 |
Fabric ex Church Cottage (Designated) 37,884.33 980.68 -4,663.30 |
Community music (Designated) 0.00 1,861.89 488.51 |
School music ex Church Cottage (Designated 9,475.00 166.70 |
Windows to the World (Designated) 0.00 3,255.30 TOTAL UNRESTRICTED AND DESIGNATED 83,091.85 99,185.04 109,692.59 -4,663.30 |
TOTAL ALL FUNDS 156,200.40 121,710.44 127,309.91 -9,406.72 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Financial Statements for the Year ended 31st December 2022 Analysis of Income and Expenditure for the Period 1st January to 31st December 2022
| **Unrestricted ** | Designated | **Restricted ** | Endowment | TOTAL | TOTAL | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | £ | |
| INCOME and ENDOWMENTS | ||||||
| Donations and legacies | 77,200.04 | 0.00 | 8,426.56 | 85,626.60 | 82,183 | |
| Income from Charitable Activities | 9,925.04 | 1,861.89 | 2,456.50 | 14,243.43 | 16,586 | |
| Other trading activities | 996.80 | 0.00 | 0.00 | 996.80 | 1,488 | |
| Income from Investments | 3,232.27 | 0.00 | 673.88 | 3,906.15 | 3,545 | |
| Other income | 5,969.00 | 0.00 | 10,968.46 | 16,937.46 | 82,419 | |
| Total Income and Endowments | 97,323.15 | 1,861.89 | 22,525.40 | 0.00 | 121,710.44 | 186,221 |
| EXPENDITURE | ||||||
| Costs of generating funds | 3,716.93 | 0.00 | 1,034.57 | 4,751.50 | 4,221 | |
| Expenditure on charitable activities | 85,680.19 | 1,290.53 | 4,625.88 | 91,596.60 | 89,831 | |
| Other expenditure | 15,404.28 | 3,600.66 | 11,956.87 | 30,961.81 | 96,048 | |
| Total Expenditure | 104,801.40 | 4,891.19 | 17,617.32 | 0.00 | 127,309.91 | 190,100 |
| INCOME less EXPENDITURE | -7,478.25 | -3,029.30 | 4,908.08 | 0.00 | -5,599.47 | -3,879 |
| Transfers between Funds | 350.00 | -350.00 | 0.00 | 0 | ||
| Gains (losses) on sales of fixed assets | 0.00 | 0.00 | 0.00 | 48 | ||
| Gains (losses) on revaluation of fixed assets | -4,663.30 | -4,743.42 | -9,406.72 | 2,390 | ||
| NET MOVEMENT IN FUNDS | -7,128.25 | -7,692.60 | 4,558.08 | -4,743.42 | -15,006.19 | -1,441 |
| BALANCE b/f AT 1st JANUARY 2022 | 35,732.52 | 49,793.49 | 37,073.89 | 33,600.50 | 156,200.40 | 157,641 |
| BALANCE c/f AT 31st DECEMBER 2022 | 28,604.27 | 42,100.89 | 41,631.97 | 28,857.08 | 141,194.21 | 156,200 |
The notes on subsequent pages form part of the accounts
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Financial Statements for the Year ended 31st December 2022 Analysis of Income and Endowments
| Unrestricted | Designated | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Fund | Fund | Fund | 2022 | 2,021 | ||
| £ | £ | £ | £ | £ | ||
| Donations and Legacies | ||||||
| Planned Giving: | Bank giving | 43,901.45 | 43,901.45 | 43,809 | ||
| Envelopes | 1,571.34 | 1,571.34 | 3,426 | |||
| Total Planned Giving | 45,472.79 | 0 | 0 | 45,472.79 | 47,234 | |
| Non-recurring donations | one-off donations | 2,629.05 | 250.00 | 2,879.05 | 8,149 | |
| Windows for a King | 0.00 | 7,651.56 | 7,651.56 | 0 | ||
| Collections at Services | Barnard Castle | 3,809.95 | 3,809.95 | 2,423 | ||
| Whorlton | 1,152.21 | 1,152.21 | 905 | |||
| Funerals | 4,698.97 | 4,698.97 | 4,743 | |||
| Weddings | 417.50 | 417.50 | 104 | |||
| Baptisms | 1,734.83 | 1,734.83 | 1,536 | |||
| Other recurring donations | Wall safe and candles | 2,004.37 | 2,004.37 | 1,548 | ||
| Card reader | 2,672.50 | 2,672.50 | 1,761 | |||
| Income Tax recovered | Gift Aid | 10,413.50 | 25.00 | 10,438.50 | 11,611 | |
| Small Donations | 2,194.37 | 2,194.37 | 2,168 | |||
| Legacies received | 0.00 | 500.00 | 500.00 | 0 | ||
| Total | 77,200.04 | 0.00 | 8,426.56 | 85,626.60 | 82,183 | |
| Income from Charitable Activities | ||||||
| Fund raising | Book sales | 447.73 | 447.73 | 473 | ||
| Easter lilies | 495.00 | 495.00 | 450 | |||
| Recitals and Concerts | 728.81 | 1,861.89 | 70 | 2,660.70 | 1,659 | |
| Christmas events | 26.80 | 26.80 | 6,700 | |||
| Social events | 393.30 | 393.30 | 0 | |||
| Other | 1,320.40 | 1,320.40 | 516 | |||
| Total Fund Raising | 3,412.04 | 1,861.89 | 70.00 | 5,343.93 | 9,798 | |
| Statutory Fees: | Weddings | 2,792.00 | 2,792.00 | 854 | ||
| Funerals | 2,182.00 | 2,182.00 | 2,438 | |||
| Other Fees | Weddings/Funerals | 0.00 | 1,834.50 | 1,834.50 | 1,278 | |
| Total Fees | 4,974.00 | 0.00 | 1,834.50 | 6,808.50 | 4,570 | |
| Other activities | Smuffies | 0.00 | 552.00 | 552.00 | 760 | |
| Flower Guild | 1,539.00 | 1,539.00 | 1,458 | |||
| Total | 9,925.04 | 1,861.89 | 2,456.50 | 14,243.43 | 16,586 | |
| Other Trading Activities | ||||||
| Magazine | Magazine subscriptions | 946.80 | 946.80 | 982 | ||
| Magazine advertising | 50.00 | 50.00 | 450 | |||
| Books | Books | 0.00 | 0.00 | 56 | ||
| Total | 996.80 | 0.00 | 0.00 | 996.80 | 1,488 | |
| Income from Investments | ||||||
| Rents | Parish Hall | 1,088.32 | 1,088.32 | 1,088 | ||
| Whorlton Village Hall | 525.00 | 525.00 | 525 | |||
| Investments | Bank deposit | 38.61 | 38.61 | 6 | ||
| CBF deposit | 116.20 | 215.14 | 331.34 | 13 | ||
| Permanent Endowment | 604.77 | 604.77 | 585 | |||
| CBF - ex Church Cottage | 859.37 | 859.37 | 971 | |||
| Children's Fund | 0.00 | 101.14 | 101.14 | 150 | ||
| Whorlton Endowment | 0.00 | 357.60 | 357.60 | 260 | ||
| Total | 3,232.27 | 0.00 | 673.88 | 3,906.15 | 3,598 | |
| Other Income | ||||||
| Grants received | Recurring | 100.00 | 100.00 | 300 | ||
| One-off | 5,629.00 | 10,968.46 | 16,597.46 | 77,950 | ||
| Other income | 240.00 | 240.00 | 4,169 | |||
| Total | 5,969.00 | 0.00 | 10,968.46 | 16,937.46 | 82,419 | |
| TOTAL INCOME AND ENDOWMENTS | 97,323.15 | 1,861.89 | **22,525.40 ** | 121,710.44 | 186,274 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Financial Statements for the Year ended 31st December 2022 Analysis of Expenditure
| Unrestricted | Designated | Restricted | Total | Total | ||
|---|---|---|---|---|---|---|
| Fund | Fund | Fund | 2022 | 2021 | ||
| £ | £ | £ | £ | £ | ||
| Costs of Generating Funds | ||||||
| Fund raising | Easter Lilies | 175.00 | 175.00 | 208 | ||
| Social events | 163.18 | 310.00 | 473.18 | 31 | ||
| Christmas | 0.00 | 1,370 | ||||
| Other fund raising | 688.85 | 606.57 | 1,295.42 | 20 | ||
| Givingenvelopes | 23.78 | 24 | 0 | |||
| total fund raisingcosts | 1,050.81 | 0.00 | 917 | 1,967.38 | 1,628 | |
| Magazine and Books | Magazine printing | 2,442.32 | 2,442.32 | 2,326 | ||
| Books andpublications | 177.00 | 118.00 | 295.00 | 0 | ||
| total magazine and books | 2,619.32 | 0.00 | 118.00 | 2,737.32 | 2,326 | |
| Advertising | Advertisements | 46.80 | 46.80 | 267 | ||
| Total | 3,716.93 | 0.00 | 1,034.57 | 4,751.50 | 4,221 | |
| Expenditure on Charitable Activities | ||||||
| Mission Giving | Charitable giving | 0.00 | 0.00 | 1,325 | ||
| Parish Share | To Diocese | 68,291.04 | 68,291.04 | 66,625 | ||
| Pay and honoraria | Caretaker | 2,035.08 | 2,035.08 | 2,957 | ||
| Organists | 3,288.00 | 912.28 | 4,200.28 | 4,074 | ||
| Clergy and Staff | ||||||
| Expenses | clergy expenses | 1,303.21 | 461.17 | 1,764.38 | 1,066 | |
| Other clergy fees | 115.64 | 115.64 | 304 | |||
| Other mileage | 81.00 | 145.80 | 226.80 | |||
| Fees funerals / weddings | 0.00 | 293 | ||||
| Water rates | 590.53 | 590.53 | 584 | |||
| Telephone | 840.00 | 840.00 | 840 | |||
| Clergy house repairs | 93.80 | 24.00 | 117.80 | 200 | ||
| total clergyand staff expenses | 2,908.54 | 145.80 | 600.81 | 3,655.15 | 3,287 | |
| Mission costs | Services: expenses | 865.53 | 172.82 | 1,038.35 | 1,327 | |
| Smuffies | 588.96 | 588.96 | 832 | |||
| Children's work | 85.88 | 85.88 | 1,173 | |||
| Books and publications | 7.02 | 297.99 | 305.01 | 147 | ||
| Music and copyright | 232.45 | 2,879.42 | 3,111.87 | 573 | ||
| Flower Guild | 525.24 | 525.24 | 221 | |||
| Total Mission costs | 1,397.79 | 232.45 | 4,025.07 | 5,655.31 | 4,273 | |
| Church Insurance | Insurance BC | 5,771.55 | 5,771.55 | 5,527 | ||
| Insurance Whorlton | 1,988.19 | 1,988.19 | 1,768 | |||
| Total Church Insurance | 7,759.74 | 0.00 | 0.00 | 7,759.74 | 7,295 | |
| Total | 85,680.19 | 1,290.53 | 4,625.88 | 91,596.60 | 89,836 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Financial Statements for the Year ended 31st December 2022 Analysis of Expenditure ctd
| Other Expenditure Church Running Costs Utility Costs Major Projects Total TOTAL EXPENDITURE |
Unrestricted Designated Restricted Total Total Fund Fund Fund 2022 2,021 £ £ £ £ £ Maintenance: BC 2,880.20 2,880.20 1,371 Maintenance: Whorlton 319.60 319.60 33 Church equipment 1,132.12 133.45 1,265.57 826 Church cleaning 103.58 103.58 89 Organ maintenance 330.00 330.00 685 Printing costs 126.95 126.95 58 Computing 1,082.61 345.36 621.29 2,049.26 1,468 Office supplies 197.30 32.00 229.30 96 Copying / printing costs 611.35 611.35 381 banking costs 0.00 6 Other costs 2,114.85 775.09 2,889.94 719 Gifts and other payments 0 0 |
|---|---|
| Total Church Running costs 8,568.56 345.36 1,891.83 10,805.75 5,732 |
|
| Barnard Castle: gas 3,591.64 850.00 4,441.64 2,568 Barnard Castle: electricity 2,463.03 2,463.03 1,701 Whorlton: electricity 781.05 781.05 391 |
|
| Total Utility costs 6,835.72 0.00 850.00 7,685.72 4,660 |
|
| Barnard Castle 3,255.30 8,015.04 11,270.34 84,727 Windows for a King 1,200.00 1,200.00 Whorlton 0.00 929 |
|
| Total major repair costs 0.00 3,255.30 9,215.04 12,470.34 85,656 |
|
| 15,404.28 3,600.66 11,956.87 30,961.81 96,048 104,801.40 4,891.19 17,617.32 127,309.91 190,105 |
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton
Notes on the Financial Statements 2022
- Basis of Statements. The Financial Statements of the PCC have been prepared under The Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, together with applicable accounting standards and the Statement of Recommended Practice for charities (SORP) FRS102.
The Financial Statements have been prepared using the accruals and prepayments method.
Investments included in the Financial Statements are shown at market (bid) value.
The accounts were subject to an independent examination. The Independent Examiner’s Report is attached to the Financial Statements.
-
Bankers. The PCC’s bankers are The Co-operative Bank.
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Deposit Accounts. The PCC has an instant access savings account with the Co-operative Bank, accessed via the current account’s dual authority portal. There is also a deposit account with CCLA Investment Management Limited’s CBF Church of England Deposit Fund.
-
Property. The PCC owns the Parish Hall, Newgate and Whorlton Village Hall. These assets are not included in the Financial Statements. Both the halls are leased in return for fixed rental income.
Approximate property valuations are Parish Hall (£185,000) and Whorlton Village Hall (£145,000). These valuations are unchanged from 31[st] December 2009 and were confirmed as reasonable as at 31[st] December 2015 by Simon Nixon of Addisons. It is considered that these valuations will not have changed materially.
The Parish Hall is leased to the Parish Hall Association (registered charity no.1103536) on a 30 year lease from 2004. From December 2019 the rent increased to £1,088.32pa in accordance with the lease formula quinquennial rent increase.
Whorlton Village Hall was leased to the Whorlton Village Community Association, with a new 21 year lease effected from 1[st] August 2019 and initial rent of £525.00pa. The lease provides for a formula based review of rent every 5 years, with the first review under the new lease due in 2024.
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Invested Assets. These are included in the Balance Sheet at current value (bid price):
-
a. Children’s Fund. The fund is invested in 164.60 units of CCLA CBF Church of England Investment Fund Income Shares. The value at 31[st] December 2022 was £3,398.32 (2021: £3849.45). Income is restricted for use in connection with work with children.
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b. Permanent Endowment. The fund is invested in 984.15 units of CCLA CBF Church of England Investment Fund Income Shares. The value at 31[st] December 2022 was £20,318.66 (2021: £23,016.12). The income is available for general purposes (unrestricted).
-
c. St Mary’s, Whorlton endowment. The fund is invested in 581.92 units of the CCLA CBF Church of England Investment Fund Income Shares. The value at 31[st] December 2022 was £12,014.26 (2021 £13,609.19). The income is restricted for the benefit of St Mary's, Whorlton fabric. The endowment arises from the former Whorlton Church Restoration Fund.
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d. Designated Funds. The proceeds of the sale of Church Cottage in December 2015 are invested in 21,811.48 units of the CCLA CBF Church of England Fixed Interest Securities Fund Income Shares, value £29,796.66 at 31[st] December 2022 (2021: £34,459.96).
-
Petty Cash. Petty Cash is held by the Flower Guild and by Smuffies (for subscriptions) and Smuffies (for its selected charity). Monies are regularly banked to the current account. Records of petty cash transactions for the Flower Guild, Smuffies and Smuffies (Charity) are maintained in cash books.
-
Policy for Reserves. The policy is to hold unrestricted reserves (to include any Gift Aid tax due but not yet claimed and/or received) of approximately 3 months expenditure (from general funds) to provide for uneven cash flow and for minor but necessary unbudgeted expenditure. Reserves at this level are currently held.
-
Policy for Pay to Employees. Pay is reviewed annually, with a minimum rate of payment of the Living Wage Foundation’s Living Wage.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
- Pay, Employees and Pensions. The PCC employed a part-time caretaker who resigned at the end of August 2022. The PCC employs a part-time Director of Music.
Employee costs were:
Gross pay to employees £6,235.36 (2021: £7,031) Employer National Insurance costs - Employer Pension contributions - Total £6,235.36 (2021: £7,031)
There were no pension arrangements for employees and no employees qualified for Automatic Enrolment (as pay is below threshold). No employees opted in to a pension arrangement.
The payroll is managed by Susan Peat on behalf of the PCC.
Organists play at Whorlton on a “by agreement” basis. No payments were made in 2022.
For weddings and funerals, the organist is remunerated by onward payment of the organist fee received for the service. The Director of Music has first refusal but is not obliged to play at such services. The PCC acts as paying agent and these fees are therefore not included in the 2022 financial statements.
-
PCC remuneration. PCC members receive no remuneration.
-
Payments to Connected Persons. None.
-
Contracts with Central and Local Government. The PCC has no contracts with Central or Local Government.
-
Grants from Central and Local Government. Grants totalling £392.00 were claimed from the Listed Places of Worship Grant Scheme. This Scheme makes grants equal to the amount of VAT paid on certain specific works relating to the maintenance of the church. The grants were in respect of St Mary’s, Barnard Castle.
A grant of £100.00 (2021 £100) was received from Durham County Council towards costs incurred by the PCC in respect of the churchyard at St Mary’s, Barnard Castle.
14. Other Grants received.
-
a. Trinity College, Cambridge granted £1,375.00 to replenish the Restricted Fund available to the incumbent to meet expenses which might not otherwise be incurred or might not be reimbursed by the PCC.
-
b. Grants were received in respect of the music festival in 2022: Durham County Council Communities Fund £250.00, Teesdale Action Partnership £950.00, Barnard Castle Rotary £500.00, County Durham Community Art Culture £1,335.00.
-
c. A grant from the Friends of St Mary’s (FOSMS) of £546.00 was received towards the cost of maintenance of the Clock.
-
d. A grant of £100.00 was received from the Lord Crewe Fund.
-
e. A grant of £4,591.00 was received from Durham Diocesan Board of Finance in recognition of increased energy costs (but not restricted).
-
f. A grant of £8,231 was received from NLHF as the final payment for Windows to the World. Of this, £1672.54 had already been accrued in the 2021 accounts.
-
Community Music Festival. The excess of income over expenditure in respect of the Festival is held in a designated fund and is used to fund ongoing community music.
-
“ ”
-
- Windows for a King . This project is run in partnership with the Northern Dales Richard III Group.
-
Legacies. There was one legacy of £500.00, from an organist who visited occasionally and was permitted to play the organ in Barnard Castle Organ and the legacy is restricted to its upkeep.
-
Parish Share. The Parish Share offered to the Diocese and paid in 2022 was £68,291.04 (2021: £66,625.00). For 2023, the PCC has offered to increase the Parish Share to £71,706.00.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279
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Charity Giving. The Smuffies toddler group raised £256.50 for its 2022 chosen charity, Action for Children, the Christingle service raised £178.50 (net) for The Children’s Society and the Maundy Thursday meal raised £191.89 (net) for Christian Aid. A further £4,772.98 was raised for other charities from funeral plate collections and other giving for specific sponsored charities.
-
Photocopier. The PCC rents a photocopier on a maintenance contract with Mastercopy.
-
Governance Fees. No costs have been incurred in the Independent Examination of the Accounts or in other Governance.
-
Gift Aid. 96% of regular giving was Gift Aided in 2022. The other 4 % relates to non-taxpayers but part of this is eligible under the Small Donations Gift Aid Scheme. In respect of the Small Donations Gift Aid Scheme, the PCC claims separately for each of the two churches as Community Buildings.
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Agency Monies. The PCC acts as collecting agents for certain connected parties and also where monies are raised for a specific charity at a service or event. These transactions are not included in the financial statements. The amounts are set out in the table below:
| Agency | Amount received £ |
Expenses deducted £ |
Amount paid out £ |
|---|---|---|---|
| Diocesan Fees for weddings and Funerals | 9004.00 | - | 9,004.00 |
| Fees for verger, bellringers | 1,170.00 | - | 1,170.00 |
| Fees for Organist at weddings and funerals | 2,054.00 | - | 2,054.00 |
| Funeral collections and other charity monies | 5,483.89 | 84.02 | 5,399.87 |
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Accounting records. Accounting records are maintained on MyFundAccounting software supplied by Data Developments. Gift Aid and Small Gift Aid data is recorded on Donations Co-ordinator V7.09 software supplied by Data Developments. This software is used to generate and electronically submit the Gift Aid and Small Gift Aid claims to HMRC. Data on MyFundAccounting is backed up by Data Developments. Donations Co-ordinator is manually backed up at least weekly, with a security copy stored offsite. The PCC subscribes to technical support in respect of Data Developments software.
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Review of Financial Controls. The PCC reviewed its financial controls during 2021 and agreed procedures to manage risks. The financial controls have been adopted as standing orders of the PCC.
The Parochial Church Council of the Ecclesiastical Parish of Barnard Castle with Whorlton Registered Charity No. 1130279