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2021-12-31-accounts

ST. ANDREW’S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council For the year ended 31 December 2021

Registered Charity Name:

The Parochial Church Council of the Ecclesiastical Parish of St Andrew Cheadle Hulme (Charity Number 1130324)

Principal Address:

St Andrew’s Church, Cheadle Road, Cheadle Hulme, Cheadle, Cheshire SK8 5ET

Incumbent:

The Revd. Christopher Hobbs, The Vicarage, 2 Orrishmere Road, Cheadle Hulme, Cheadle, Cheshire SK8 5HP

Bank:

National Westminster Bank, Cheadle Branch, 34 High Street, Cheadle, Cheshire SK8 1QQ

PCC Treasurer:

Alma Budd, 1D Granby Road, Cheadle Hulme SK8 6LS

Independent Examiner:

Philip Wells, 6 Hume Hall Avenue, Cheadle Hulme, Cheadle, Cheshire SK8 6LN

Page 1 of 19

ST. ANDREW’S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council For the year ended 31 December 2021

PCC 2021-2022

Ex Officio

Revd Christopher Hobbs (Vicar)

Revd Peter Selby (Curate) Jane Holland (Pastoral Visitor) Adrienne Staines Churchwarden Paul Clifford Churchwarden Roger Hand Deputy Warden Margaret Clerc Deputy Warden

Deanery Synod (till 2023 APCM)

Barbara Farrar Arthur Jackson Geoff Cooke Jane Holland

Elected Members Till 2022 Till 2023 Till 2024 Emmanuel Emmanuel Emmanuel Hazel Boustany Jenny Wildsmith Felicity Tucker Lisa Irvine Philip Readdy Diane Turner St Andrew’s St Andrew’s St Andrew’s Sandra Bennett John Bell Ruth Drury Wendy Kennerley (Hon Secretary) Moira Jackson Joan Shaw David Bennett Helen Price Alma Budd (Hon Treasurer)

Page 2 of 19

Annual Report of the PCC for St Andrew’s Cheadle Hulme and Emmanuel Cheadle Hulme for the year 2021

The Parochial Church Council (PCC) of the Parish of St Andrew, Cheadle Hulme presents its reports and financial statements for the year ended 31 December 2021. The Parish is a part of the Church of England, in the Diocese of Chester, located in the Deanery of Cheadle.

The financial statements that are part of this report comply with the current statutory requirements, Church Accounting Regulations and the FRS102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2016 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales, effective January 2016. Note is also made of the recommendations of "The Charities Act 2011 and the PCC" 4[th] edition published by Church House in 2013.

STRUCTURE GOVERNANCE AND MANAGEMENT CONSTITUTION

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC was registered as a charity in England & Wales in June 2009 under the name "The Parochial Church Council of the Ecclesiastical Parish of St Andrew, Cheadle Hulme", Charity Number 1130324. The appointment of PCC members is governed by and set out in the Church Representation Rules.

The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. In particular and under the PCC (Powers) Measure 1956 the PCC is to co-operate with the incumbent, the Reverend Christopher Hobbs, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

There are a number of committees.

Standing Committee

This is the only sub-committee required by the Church Representation Rules. It has power to transact the business of the PCC between its meetings, subject to any direction given by the PCC. It did not meet in 2021.

In 2021 four Committees reported to the PCC:

Emmanuel Church Committee, St Andrew’s Church Committee, the Social and Outreach Committee and the Finance and Employment Committee. The Sites, Buildings and Technology Committee and the Youth Committee did not meet in 2021.

Emmanuel Church Committee

This committee oversees the work at Emmanuel Church.

St Andrew’s Church Committee

This committee oversees the work at St Andrew’s Church.

Finance and Employment Committee

This committee monitors special expenditure and considers matters to do with staff employment.

Social and Outreach Committee

This committee organises community activities in the life of the parish.

Page 3 of 19

Sites, Buildings and Technology Committee

This committee oversees the general maintenance of the St Andrew’s church property, including all meeting rooms and the house at 68 Henley Avenue.

The council has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults. Lisa Irvine at Emmanuel and Helen Price at St Andrew’s were appointed Parish Church Safeguarding Officers.

The PCC met eight times in 2021, the St Andrew’s Church Committee met a further seven times and the Emmanuel Committee met a further nine times. One of the meetings was a brief meeting after the Annual Church Meeting to appoint officers of the PCC.

2021 was overshadowed by the continuing Corona Virus pandemic. The churches were able to meet in person on Sundays from the end of February, but we kept evening services, church council meetings and prayer meetings on Zoom.

Our church meetings are to give opportunities to the people of our area to worship God and hear God’s word, to pray and to have fellowship in Christ together.

For the first part of the year we live-casted the services from the church buildings. After we resumed meeting publicly, we continued to offer Zoom and You Tube live services at St Andrew’s, and You Tube live services at Emmanuel, with the recorded services available afterwards on You Tube. You Tube shows that typically 15-23 look at services afterwards at St Andrew’s and 10-15 at Emmanuel. For our in person meetings the numbers are still much lower than pre-pandemic. Average attendance numbers are roughly 60 at St Andrew’s and 30 at Emmanuel.

We held our 2021 Annual Meeting in a hybrid way, with some people present in St Andrew’s and some present on Zoom.

There was a period when Covid seemed to be diminishing. We had Sorrow services at both churches, to remember together the losses we had been through. There was also a Churches Together in Cheadle Hulme Sorry Service in Oak Meadow.

We celebrated Holy Communion at Easter, Whitsunday and then monthly from September. We continued to wear masks in the churches, observe social distance and open windows when practical. We resumed offering after service refreshments at the churches in the summer, weekly at St Andrew’s and for special occasions at Emmanuel.

The church preaching staff remained the same through the year: Christopher Hobbs (vicar), Peter Selby (curate), Peter Budd, Geoff Cooke (Readers) Mike Yates (Emeritus Reader) and with welcome help from Canon Nick Feist (retired). Our Licensed Pastoral Worker Jane Holland led some services at Emmanuel, ran a weekly prayer meeting for Emmanuel and took over co-ordinating activities for children at Emmanuel. We thanked Lisa Irvine for being Children’s Co-ordinator at Emmanuel for 36 years.

Our preaching series at the two churches were on Colossians, Nehemiah, Luke 11-15 and 1 Thessalonians. For the passion and Easter we dwelt on the end of Mark and the end of John’s gospels, and then considered John 6 and 7 for the Easter period and Whitsunday.

At Emmanuel we celebrated 60 years since the Sunday School was planted that became Emmanuel Church. We held a special Thanksgiving Service with former Minister Phil Burrows preaching.

Page 4 of 19

Sunday Evening services continued as a zoom meeting for Evening prayer.

We had two evening Café Churches, one with the new Bishop of Chester Mark Tanner, and one with the new Bishop of Stockport Samuel Corley.

House groups looked at Jesus through Old Testament eyes; some of David’s psalms and their relevance for daily life; Tenants of the King, which was about caring for the environment; and began looking at church life from 1 Corinthians 1-7.

At St Andrew’s a daily prayer meeting continued for some months, and then became twice weekly. At Emmanuel there was a weekly prayer meeting.

Paid and Volunteer staff helped us carry out our mission.

Gill Pennells was on furlough for some of the year, and then resumed on four mornings a week. As well as administering the hall bookings and church life at St Andrew’s, Gill prepared and distributed the services for both churches, and sent out regular emails and letters to the congregations.

A Time For God volunteer was able to come from January to July. Gabor Csanady from Hungary delivered a lot of two editions of our Round the Houses leaflets, operated zoom church, helped at Little Rews, and did some grounds work in the church grounds at St Andrew’s, including building a simple bbq area behind the brick hut.

At the end of the summer we advertised for a Part Time Associate Minister, especially with Emmanuel in mind; and a part time (20 hours) Children and Families worker, based at St Andrew’s. Following short listing we decided not to appoint an Associate Minister for the time being, but employed Fiona Beck as Children and Families worker from the beginning of October.

A staffing sub-group of the PCC was active in drawing up the profile and job description for these posts, and then helped in interviewing.

Fiona’s first major project was “Bright Light Fun” on the evening of 31 October. Fiona was able to bring in a good number of St Andrew’s people to help, and despite the bad weather, good links were made. Fiona then set about planning and restarting Friday night groups for young people, and making links with parents and schools. Fiona also helps on the teams who run the toddler groups at St Andrew’s and at Emmanuel, and prepares teaching and activities for children on Sundays at St Andrew’s, though we currently have very few coming.

The Churches and the Community

We were happy to welcome many people into our church grounds for a variety of regular and special events, and hope to build on them in the future. At both churches we helped the community with a parents and toddler group. Little Rews ran throughout the year, initially with many covid protocols and a booking in system. Little Fishes resumed in the autumn and both groups were very popular and served our local community.

Shalom is the St Andrew’s group on Saturday afternoons for people who would like some company. It was able to resume in the autumn, when Covid was less prevalent.

We held a Parish Holiday Club for primary school aged children at the end of August with Mark Tomlinson from Primary Focus as our guest leader. Twenty children came on at least one day.

We held an Alpha Course at Emmanuel. We seek to help people in the community understand the Christian faith.

Page 5 of 19

Particular highlights for community engagement happened at Emmanuel on Saturday 4 September and Saturday 11 September at St Andrew’s. We gave each event a float of £500 from some money the diocese of Chester had given us last year.

At Emmanuel large numbers came to the different stalls, and demonstrations by the local cheerleaders, puppet team, and singing by the music group. A magician went around doing tricks, and a balloon artists made probably a hundred balloon sculptures.

At St Andrew’s the local Fire-station gave tours of the fire engine, there were rides on Trevor Kimm’s small train, numerous stalls, face painting, craft activities and refreshments. Large numbers of people came, helped by the good weather on both Saturdays. Later that night at St Andrew’s there was a quiz, which was also well attended.

The model railway day on 13 November also brought people into the church building, from near and further afield.

A Christmas Craft afternoon for families was held on 27 November at Emmanuel, 23 children and their families attended.

Joan Shaw organised a Wreath Making event on Friday 3 December, which was a good opportunity for people to invite friends, and also to meet Fiona Beck who gave a short address at it.

Josh Baxter masterminded a Christmas Light Trail in St Andrew’s on Saturday 4 December. This involved many members of the church sharing their own lights or Christmas trees or similar Christmas objects. Children and families came and spent time over refreshments and games.

Life Events

We were happy to have a wedding and also a baptism at Emmanuel during 2021.

Amongst the deaths of congregation members in 2021 were Linda Bowerman, Beulah Bowler, Stan Lawson, Millie Stott, John Taylor and Alan Isherwood at St Andrew’s and Irene Darton and Pat Lee at Emmanuel.

World wide Care

We consider the spread of the gospel world wide as part of our mission, not just the work in our own parish. At both churches we had a presentation about Festival Manchester to be held in July 2022 and the PCC gave £1000 towards its costs.

At St Andrew’s £2800 was raised for our missionaries by a special March in March for mission, organised by Ruth Drury. People gave money, or asked people to sponsor them, and tallies were kept of how many steps. This increased knowledge of those nine different missionaries or missions.

In addition we held special Harvest collections for Barnabus and Chelwood Food Bank at St Andrew’s and Well spring in Stockport at Emmanuel. This Christmas St Andrew’s again distributed hampers to people in the community, twenty in total. On Christmas Day we raised money for disabled children in Uganda at Emmanuel and for Tear Fund at St Andrew’s.

At Emmanuel new CMS missionaries were adopted (replacing Andy and Rose Roberts who had returned to the UK), John and Kati Walsh. It was good to meet John in person one Sunday morning in October. They will soon be going out to Brazil.

Page 6 of 19

We were sad when one of our St Andrew’s mission partners who had been part of St Andrew’s for many years, Marie South, moved down south to be near to her parents, though we continue to support her in prayer and financially.

Use of our buildings

Special donations at Emmanuel paid for a complete redecoration of the inside of the church building, and some new book cases. Frank and Felicity Tucker organised a number of work parties on the grounds, and Roger Hand kept up regular maintenance. Despite the pandemic a number of different community groups hired rooms in the church centre. We are grateful to the volunteers who put the rubbish bins out and back. During the summer we had a rough sleeper for a little while.

At St Andrew’s we started to think about how we might reduce our “carbon footprint” and replaced with LEDs the fluorescent lights in the church main hall, toilets, kitchen and coffee lounge. Stockport Symphony Orchestra needed a new place to rehearse on a temporary basis, and we allowed them to use the church building. The University of the Third Age resumed in November, and a baby group and a Pilates group started using the hall.

The South Manchester Keswick (also known as Deeper) used St Andrew’s in the spring and the autumn, with Jonathan Dawson from Ford’s Lane Church speaking in the spring and Nigel Atkinson from St John’s Knutsford in the autumn.

In St Andrew’s, at Christmas we were happy to welcome Cheadle Hulme Primary School for a Key Stage Two concert, and Bradshaw Hall School choirs for their performance (which would normally have been in Stockport). Oak Tree Primary School were not able to come this year. We make no charge for these sort of community events from the parish.

Finances

This year we were very thankful for some one-off donations, two in memory of family members who had died, Olga Hayward and John Taylor, and one for the LED lighting improvements to the hall. These more than compensated for reduced giving through collections, and along with a slightly increased income from lettings helped our income to increase overall. Meanwhile our expenditure was significantly lower than in 2020, due partly to the inclusion in 2020 of costs for the new sound system at St Andrew’s and partly to the fact that we had only one salaried minister, and have paid off our unpaid Parish Share. As a result income exceeded expenditure in both churches, especially in Emmanuel.

Looking forward we are very aware that this positive financial result is based on the lack of a second salaried minister, and on the income we are therefore able to generate by letting out the associated house. We are also aware of the wider pressures on individuals’ finances at this time, but are nevertheless keen to boost regular income so that developments in the ministry of the parish are not constrained by financial concerns.

Adopted by the Parochial Church Council on 23[rd] March 2022 and signed on its behalf by:

Christopher Hobbs

Paul Clifford

Vicar Churchwarden

Page 7 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

STATEMENT OF FINANCIAL ACTIVITIES

Note
INCOMING RESOURCES
Voluntary income
2a
Activities for generating funds
2b
Investment income
2c
2d
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Fund-raising trading
3a
Charitable activities
3b
TOTAL RESOURCES EXPENDED
NET CHANGE IN RESOURCES
NET MOVEMENT IN FUNDS
BALANCES B/FWD 1 JANUARY
Property Valuation
BALANCES C/FWD 31 DECEMBER
Incoming resources from charitable
activities		 Total
2021
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
£
96,255
3,587
42,830
3,495
146,167
32,161
0
7,382
0
39,543
146
0
2
0
148
1,644
0
91
0
1,735
130,206
3,587
50,305
3,495
187,593
243
0
0
0
243
116,098
5,213
19,518
3,495
144,324
116,341
5,213
19,518
3,495
144,567
13,865
-1,626
30,787
0
43,026
13,865
-1,626
30,787
0
43,026
695,340
24,422
8,810
11,533
740,105
0
0
0
0
0
709,205
22,796
39,597
11,533
783,131
St Andrews
Emmanuel
2021
2021		 Total
2020
£
142,027
31,094
885
1,179
175,185
139
196,721
196,860
-21,675
-21,675
379,671
382,109
740,105

Notes 1 to 12 on pages 11 to 18 form part of these accounts

Page 8 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES FOR PREVIOUS YEAR

Note
INCOMING RESOURCES
Voluntary income
2a
Activities for generating funds
2b
Investment income
2c
2d
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Fund-raising trading
3a
Charitable activities
3b
TOTAL RESOURCES EXPENDED
NET CHANGE IN RESOURCES
NET MOVEMENT IN FUNDS
BALANCES B/FWD 1 JANUARY
Property valuation
Transfer of Restricted funds in the year
7a
BALANCES C/FWD 31 DECEMBER
Incoming resources from charitable
activities		 Total
2020
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
£
94,321
2,292
41,936
3,478
142,027
25,984
0
5,110
0
31,094
870
0
5
10
885
906
0
273
0
1,179
122,081
2,292
47,324
3,488
175,185
139
0
0
0
139
144,081
0
49,162
3,478
196,721
144,220
0
49,162
3,478
196,860
-22,139
2,292
-1,838
10
-21,675
-22,139
2,292
-1,838
10
-21,675
335,370
22,130
10,648
11,523
379,671
382,109
0
0
0
382,109
0
0
0
0
0
695,340
24,422
8,810
11,533
740,105
2020
2020
St Andrews
Emmanuel		 Total
2019
£
179,237
43,123
160
2,253
224,773
2,140
220,172
222,312
2,461
2,461
377,210
0
0
379,671

Page 9 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

BALANCE SHEET

Note
TANGIBLE FIXED ASSETS
4
CURRENT ASSETS
5
Debtors
5a
Short term deposits
5b
Cash at bank and in hand
5c
less LIABILITIES
6
Creditors - amounts falling due in one year
NET CURRENT ASSETS
TOTAL NET ASSETS
PARISH FUNDS
7
Restricted
Unrestricted		 St Andrews
Emmanuel
Total
2021
2021
2021
£
£
£
619,669
0
619,669
4,296
12,955
17,251
58,891
0
58,891
53,667
42,217
95,884
116,854
55,172
172,026
4,522
4,042
8,564
112,332
51,130
163,462
732,001
51,130
783,131
22,796
11,533
34,329
709,205
39,597
748,802
732,001
51,130
783,131		 St Andrews
Emmanuel
Total
2020
2020
2020
£
£
622,354
0
622,354
4,414
11,262
15,676
59,339
0
59,339
36,099
12,957
49,056
99,852
24,219
124,071
2,444
3,876
6,320
97,408
20,343
117,751
719,762
20,343
740,105
24,422
11,533
35,955
695,340
8,810
704,150
719,762
20,343
740,105

Approved by the Parochial Church Council on 23[rd] March 2022 and signed on its behalf by:

Christopher Hobbs - Vicar Christopher Hobbs Paul Clifford - Churchwarden Paul Clifford

Notes 1 to 12 on pages 11 to 18 form part of these accounts

Page 10 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

NOTES TO THE FINANCIAL STATEMENTS

1 ACCOUNTING POLICIES

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Chari ties 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 convention except for the valuation of investment asset s, which are shown at fair value.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include t he accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

Funds

General Funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available f or application on the general purposes of the PCC.

Funds designated for a particular purpose by the PCC are also unrestricted.

Restricted Funds are donations received with restrictions as to their use.

Incoming Resources

Voluntary Income and Capital Sources

Collections and giving are recognised when received by or on behalf of the PCC.

Planned giving received under Gift Aid is recognised only when received.

Income tax recoverable on Gift Aid donations is recognised when the income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due i s quantifiable and its ultimate receipt by the PCC is reasonably certain.

Vouchers received from other charitable intermediaries are accounted for when received, not when funds are remitted.

Income from Events & Activities

Funds raised by special events are accounted for gross. All income from events and activities is recognised when due.

Income from Investments

Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.

Resources Expended

Grants

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

Activities directly relating to the work of the church

The diocesan parish share is accounted for when payable.

Fixed Assets

Consecrated and beneficed property is excluded from the accounts by section 96(2)(a) of the Charities Act 1993.

All expenditure incurred in the year on consecrated or benefice buildings and moveable church furnishings, whether maintenanc e or improvement, is written off as expenditure in the Statement of Financial Activities.

Other fixtures, fittings and office equipment

Equipment & Furniture used within the church premises is depreciated on a straight line basis over 20 years. Office & Electronic Equipment used within the church premises is depreciated on a straight line basis over 5 years. Individual fixed assets with a purchase price of £1,000 or less are not capitalised.

Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amo unts that may prove uncollectable.

Short term deposits are the amount of cash held on deposit at Building Societies and banks.

Page 11 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

NOTES TO THE FINANCIAL STATEMENTS (continued)

2
INCOMING RESOURCES
Total
2021
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
£
Note
2a
VOLUNTARY INCOME
Planned giving:
Gift Aided donations
42,895
0
24,408
0
67,303
Tax recoverable
14,816
462
8,273
0
23,551
Other giving
22,777
0
0
0
22,777
Grants
1,224
0
0
0
1,224
Collections (open plate)
4,395
0
4,069
0
8,464
Thanksgiving day
0
0
0
1,194
1,194
Mission envelopes
0
0
0
1,979
1,979
General Donations
10,148
0
6,080
0
16,228
Restricted Donations
0
3,125
0
322
3,447
96,255
3,587
42,830
3,495
146,167
2b
ACTIVITIES FOR GENERATING FUNDS
Bookstall
407
0
0
0
407
Café
0
0
0
0
0
Church & hall income
6,042
0
7,382
0
13,424
House Rental Income
25,712
0
0
0
25,712
32,161
0
7,382
0
39,543
2c
INVESTMENT INCOME
Bank interest
146
0
2
0
148
146
0
2
0
148
2d
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Fees
8
1,605
0
91
0
1,696
Printing and literature
39
0
0
0
39
1,644
0
91
0
1,735
TOTAL INCOMING RESOURCES
130,206
3,587
50,305
3,495
187,593
St Andrews
Emmanuel
2021
2021		 Total
2020
£
67,647
18,566
22,312
3,123
13,109
1,029
1,785
11,500
2,956
142,027
139
194
6,821
23,940
31,094
885
885
1,149
30
1,179
175,185

Page 12 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

NOTES TO THE FINANCIAL STATEMENTS (continued)

3
RESOURCES EXPENDED
Note
3a
FUND-RAISING TRADING
Bookstall cost of goods sold
3b
CHARITABLE ACTIVITIES
Missionary and charitable giving
9
Ministry - Parish Share
Working expenses of Clergy
Vicarage running costs
Staff Costs
3c
Church & Hall Running expenses
Church & Hall Insurance
Church & Hall Utilities
Church & Hall maintenance
Upkeep of grounds
Administration expenses
Independent examination fee
Bank charges
Books, Training and Youth Work
Henley Ave and Bruntwood Road houses
Special events
Depreciation of equipment
4
TOTAL RESOURCES EXPENDED		 Total
2021
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
£
243
0
0
0
243
243
0
0
0
243
11,200
0
50
3,495
14,745
68,131
0
0
0
68,131
1,381
0
0
0
1,381
3,280
0
0
0
3,280
7,140
2,750
0
0
9,890
797
0
667
0
1,464
2,351
0
2,898
0
5,249
2,960
0
4,227
0
7,187
4,368
2,463
8,836
0
15,667
1,680
0
1,343
0
3,023
3,029
0
747
0
3,776
0
0
750
0
750
280
0
0
0
280
990
0
0
0
990
5,317
0
0
0
5,317
509
0
0
0
509
2,685
0
0
0
2,685
116,098
5,213
19,518
3,495
144,324
116,341
5,213
19,518
3,495
144,567
2021
2021
St Andrews
Emmanuel		 Total
2020
£
139
139
14,178
101,033
1,606
3,317
7,614
726
5,174
7,436
36,977
3,459
6,487
750
285
393
3,172
1,338
2,776
196,721
196,860
3c
STAFF COSTS
Wages and Salaries
National Insurance costs
Pension contributions		 2021
2020
£
£
9,682
7,368
0
0
208
246
St Andrews
9,890
7,614

The church employed a Children's & Families Worker from October 2021.

There are no Employer National Insurance costs as the amounts due are recovered under the small payroll scheme. The Church operates a Nest Pension Scheme, to which both employer and employee contribute.

Page 13 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

NOTES TO THE FINANCIAL STATEMENTS (continued)

4
FIXED ASSETS
Tangible
(all unrestricted)
Note
Cost Brought Forward
at 1 January 2021
Disposals in the Year
Additions in the Year
Cost Carried Forward
at 31 December 2021
Depreciation
at 1 January 2021
Disposals in the Year
Charge for the Year
Depreciation Carried Fwd
at 31 December 2021
NET BOOK VALUE
at 1 January 2021
NET BOOK VALUE
at 31 December 2021		 £
615,703
0
0
615,703
0
0
0
0
615,703
615,703
Freehold land
and buildings		 Church
equipment
£
32,805
0
0
32,805
26,154
0
2,685
28,839
6,651
3,966		 Total
£
648,508
0
0
648,508
26,154
0
2,685
28,839
622,354
619,669

The freehold land & buildings are two residential properties originally acquired for use by the clergy.

68 Henley Avenue is accounted for at purchase value; the purchase was completed on 27th February 2015.

Prior to 2020, 198 Bruntwood Lane (Emmanuel House) was shown only as a note in the accounts. In 2020 it was brought into the accounts at an estimated value based on the insured cost.

The PCC has many other assets, in particular moveable church furnishings which are recorded in the Inventory. Replacement insurance values as of 2018 are £188,000, which is 100% of the value.

Page 14 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

NOTES TO THE FINANCIAL STATEMENTS (continued)

5
CURRENT ASSETS
St Andrews
2021
£
5a
DEBTORS
Tax refunds and other Debtors due
2,617
Prepayments
1,016
Bookstall
663
4,296
5b
SHORT TERM DEPOSITS
Vernon Building Society
21,890
Virgin Money
37,001
Bath Building Society
0
58,891
5c
CASH AT BANK AND IN HAND
St Andrews
2021
£
Bank Current Account
53,488
Cash
179
53,667
6
LIABILITIES
CREDITORS - AMOUNTS FALLING DUE IN ONE YEAR
St Andrews
2021
£
Accruals
3613
Creditors
251
Missionary Collections not yet paid
658
4,522		 Emmanuel
2021
£
7,847
5,108
0
12,955
0
0
0
0
Emmanuel
2021
£
42,217
0
42,217
Emmanuel
2021
£
4042
0
0
4,042		 Total
2021
£
10,464
6,124
663
17,251
21,890
37,001
0
58,891
Total
2021
£
95,705
179
95,884
Total
2021
£
7,655
251
658
8,564		 Total
2020
£
10,540
4,637
499
15,676
21,847
36,905
587
59,339
Total
2020
£
49,056
0
49,056
Total
2020
£
4426
1709
185
6,320

Page 15 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

NOTES TO THE FINANCIAL STATEMENTS (continued)

7 FUND DETAILS

7a
FUNDS
St Andrews Church
Balance at 1st January
Donations Received
Property included: Bruntwood Lane
Expenditure against Restricted Funds
Net Increase/ -Reduction in General Funds
Balance at 31st December		 General
Restricted
Total
£
£
£
695,340
24,422
719,762
0
3,587
3,587
0
0
0
0
-5,213
-5,213
13,865
0
13,865
709,205
22,796
732,001
2021		 General
Restricted
Total
£
£
£
335,370
22,130
357,500
0
2,292
2,292
382,109
0
382,109
0
0
0
-22,139
0
-22,139
2020
695,340
24,422
719,762

Restricted funds have been being received since 2018 in order to fund Youth and Outreach work. During 2021, £2,750 was used for this purpose (2020 £0).

During 2021, £2,463 was given for LED lights in the hall, and used for this purpose (2020 £0).

The PCC determined that the parish should retain funds to maintain the vicarage and the residential properties that are owned. The amount provided at the end of the year is £15,000. As a designated fund this is part of the General Fund.

Emmanuel Church
Balance at 1st January
Restricted Donations Received
Utilised/ paid to 3rd parties in the year
Net Increase/ -Reduction in General Funds
Balance at 31st December		 General
Restricted
Total
£
£
£
8,810
11,533
20,343
0
3,495
3,495
0
-3,495
-3,495
30,787
0
30,787
39,597
11,533
51,130
2021		 General
Restricted
Total
£
£
£
10,648
11,523
22,171
0
0
0
0
0
0
-1,838
10
-1,828
2020
8,810
11,533
20,343

Movements in the Year for restricted funds relate to Mission collections and payments.

The Restricted balances relate to Maintenance (originally arising from new Church build in 2001), Pathfinders, Gardens and Coffee Shop/OAP Party.

TOTAL FUNDS 748,802 34,329 783,131 704,150 35,955 740,105

7b ANALYSIS OF NET ASSETS BY FUND

7b
ANALYSIS OF NET ASSETS BY FUND
Fixed Assets
Current Assets
Current Liabilities
Fund Balance		 General
Restricted
Total
£
£
£
619,669
0
619,669
137,697
34,329
172,026
-8,564
0
-8,564
748,802
34,329
783,131
2021		 General
Restricted
Total
£
£
£
622,354
0
622,354
88,116
35,955
124,071
-6,320
0
-6,320
2020
704,150
35,955
740,105

Page 16 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

NOTES TO THE FINANCIAL STATEMENTS (continued)

8
FEES
Parochial fees Received
Parochial fees Paid to Diocese
9
MISSIONARY & CHARITABLE GIVING
CHURCH OVERSEAS
Crosslinks
MAF
OMF
CMS
Wycliffe
Barnabas
CRU
Small Steps Foundation
RELIEF AGENCY
Tearfund
HOME MISSIONS
Barnabus
Christians In Schools Trust
Message Trust (incl Festival Mcr)
True Freedom Trust
UCCF
Frances House
Children's Society
North West Gospel Partnership
Stockport & District MIND
TOTAL MISSIONARY GIVING		 St Andrews
2021
£
3,343
-1,738
1,605
St Andrews
2021
£
1,200
1,200
1,200
1,200
1,200
0
0
0
6,000
500
500
500
500
1,500
500
1,700
0
0
0
0
4,700
11,200		 Emmanuel
2021
£
91
0
91
Emmanuel
2021
£
0
0
0
652
0
1,845
702
233
3,432
0
0
0
0
0
0
0
25
88
0
0
113
3,545		 Total
2021
£
3,434
-1,738
1,696
Total
2021
£
1,200
1,200
1,200
1,852
1,200
1,845
702
233
9,432
500
500
500
500
1,500
500
1,700
25
88
0
0
4,813
14,745		 Total
2020
£
4,520
-3,371
1,149
Total
2020
£
1,200
1,200
1,200
1,795
1,200
0
595
0
7,190
500
500
1,095
500
500
500
1,700
664
0
500
1,029
6,488
14,178

Other Missionary Giving is set out in Notes 11 and 12

Page 17 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

NOTES TO THE FINANCIAL STATEMENTS (continued)

10 SPECIAL EVENTS

St Andrews Emmanuel
Income Expenditure Net Income Expenditure Net
£ £ £ £ £ £
2021 EVENTS
Sports Day 80 0 80 Emmanuel Church's 60th anniversary
Family Fun Day * 45 267 -222 celebrations are recorded within general
Holiday Club 168 343 -175 income and expenditure
Bright Light Fun 0 126 -126
Wreath-making 695 485 210
Light Trail * 47 322 -275
Christmas Hampers * 438 438 0
* In addition, donations received were passed on to The Boaz Trust (£234) and St Ann's Hospice (£150)
1,473 1,981 -509
2020 EVENTS
Men's Breakfast 131 94 37
Cheadle Passion 0 1,375 -1,375
131 1,469 -1,338

11 MISSIONARY COLLECTIONS

As well as donations from the General Fund and Special Collections the PCC also acts as a collection agency for members of the congregation who wish to direct their missionary giving through the church. Details are given below.

Other members of the congregation send their missionary giving directly to the societies they wish to support. These amounts are not included in the PCC accounts.

In 2021 a mission awareness-raising walking challenge by St Andrew's raised £2,800 (including gift aid) which was shared between the missionaries supported by the church

Barnabus - Manchester
Crosslinks
Tearfund
MAF
CMS
OMF International
JP
Wycliffe
Message Trust
UCCF
Christians in Schools
Chelwood Foodbank
Boaz Trust
St Ann's Hospice		 2021
£
411
285
300
305
305
325
30
280
280
280
280
75
234
150
3,540
St Andrews		 2020
£
97
10
65
0
0
10
0
0
0
0
0
0
0
0
182

Emmanuel

Emmanuel Church Missionary Envelope giving is included in note 9

COLLECTIONS
Tearfund - Christmas 2021
£
365
365		 2020
£
110
110

Page 18 of 19

ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021

Independent examiner's report to the members /trustees of the Parochial Church Council of the Ecclesiastical Parish of St Andrews Cheadle Hulme

I report to the members of the Parochial Church Council (the PCC) who are trustees of St Andrews Church, Cheadle Hulme, on my examination of the accounts of the PCC for the year ended 31 December 2021.

Responsibilities and Basis of Report

As the charity trustees of the Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Church's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

P G H Wells FCA

6 Hulme Hall Avenue Cheadle Hulme Cheadle Cheshire SK8 6LN

Page 19 of 19