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2020-12-31-accounts

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish ref 24.01

The Parish and Borough Church of

St Mary, Harrow on the Hill

Report of the

Parochial Church Council January to December 2020

St Mary’s is part of the Diocese of London within the Church of England Vicar: The Revd James Power, BSc, BA.

Correspondence address:

St Mary’s Parish Office, Church Hill, Harrow on the Hill, HA1 3HL

Charity Commission Registration Number: 1130328

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Structure, Governance and Management

The Parochial Church Council of the Ecclesiastical Parish of St Mary, Harrow on the Hill, (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. It is supported by a number of committees which make recommendations for its consideration. The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC only met once during the year due to Covid 19 emergency restrictions.

The PCC is a charity registered with the Charity Commission; each PCC member is a trustee.

Officers of the PCC

Chairman Lay Vice Chairman

The Revd James Power Pauline Chandler

Churchwardens Nicky Yudin resigned October 2020 Jane Hurley Mathew Biggs appointed October 2020 Hon. Secretary Keith Grout Hon. Treasurer Roger Horne Child Protection Officers Nicky Yudin followed by Mathew Biggs

Members of the PCC

Kim Barlow Douglas Dodd Lynne Grout David Muriss Christine Williams Kellie Reilly Jonathan Burns Judith Shepherd

Committees and Chair

Standing and Policy Finance and General Purposes Worship and Education Care and Outreach Stewardship

The Revd James Power Pauline Chandler vacancy Lynne Grout The Revd James Power

Banks

HSBC, 31 Holborn Circus, London EC1N 2HR

Hon. Legal Adviser

J. Kennedy Solicitors, 59-61 High Street, Harrow, HA1 3HT

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Independent Examiner

Michael Liddiard, 12 The Gardens, Peterborough Road, Harrow on the Hill

Reserve Fund Policy

In the Statement of Financial Activity funds are defined as Restricted or Unrestricted, and within the latter there are designated, reserve and general funds. The keeping of reserves is part of our commitment to maintain St Mary’s (a Grade 1 listed building) as a place of worship and it is PCC policy to maintain a general unrestricted reserve of at least one year’s current expenditure (c£130,000). After adding in the year’s surplus on current account and unrealised investment gains general and reserve funds amount to £189,146.

Objectives and Activities

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Vicar’s Report

This annual report covers “St Mary’s life” during 2020. On St Patrick’s Day, Tuesday 17 March, 2020, I was sitting in my accustomed pew at the west end of St Mary’s listening to the weekly Tuesday Lunchtime Concert performed by the boys of Harrow School, when I received an email announcing that the School was moving “on-line” and the boys were returning home for the rest of term; they did not return until September. In the meantime, Lent came to something of a halt, churches were locked (the Church of England had “forbidden” their clergy from even entering their churches) and Holy Week was conducted entirely on-line. Easter was celebrated in the garden of 35 West Street complete with a “garden tomb” which, having become the place of the “Easter Fire” for the lighting of the Paschal Candle, soon doubled as a barbeque! The Risen Christ had, after all, barbequed fish for breakfast for the hungry disciples! All this filmed for later viewing via YouTube. The Vicar had to become an “expert” in video recording very quickly! “Another” Easter Garden was constructed in the churchyard along the main church path, attracting a pleasing level of positive comment. The Coronavirus/Covid-19 pandemic was to be the tale of 2020. Many of the usual activities of a year were curtailed or cancelled and so this report may appear truncated. Yet, it would be a mistake to think that the church had “closed down”. It most definitely had not; indeed, the first act of “lock-down” was to deliver letters to every house in the parish assuring parishioners that while the church building was closed, worship and prayer continued and pastoral care would be maintained. An invitation was issued to contact the parish office should anybody be aware of a neighbour, friend or loved one who needed assistance. The electoral role was split into groups and individual members took responsibility to keep in touch with those allocated to them. I am very grateful to all who took on this work. On more than one occasion, vulnerable souls were identified and contact made with more distant family members to establish effective ways of ensuring continued care. I have been especially grateful to staff at both Harrow Council and local care agencies in working in partnership with St Mary’s in providing support for the most vulnerable. As I indicated recently at a memorial service this was an enormously encouraging example of how the voluntary sector i.e. the local church can work creatively and effectively with the statutory sector i.e. the local social services and the private sector i.e. the care agencies.

Visiting has not been straightforward this year, but I am very grateful to the Revd Alison Christian, Jane Hurley and Pauline Chandler who have assisted in taking communion to a number of our housebound folk.

The success of St Mary’s 925 during 2019 laid the foundations for a hopeful start to 2020. Although ill-health prevented the Rev’d Ron Swan from preaching at the final service of St Mary’s 925 which took place on Sunday 26[th] January 2020, kept as the Conversion of St Paul as well as the Feast of Dedication, it was nonetheless a fitting conclusion which included the baptism of young Michael Boavida. St Mary’s is both an important heritage site and an instrument of mission but the church is ultimately the community of the baptised which gathers in the building. It seemed appropriate to conclude the year of celebration with an act of worship which focused on the future, which baptism most clearly does! Before “lockdown” we managed two further baptisms!

Where this year has been no different is in the support given by the Rev’d Alison Christian so generously, offering cover for both holidays and when I have had other commitments. I was especially grateful for her assistance on the weekend of the first Sunday of Lent, which happened also to be St David’s Day. On the Saturday (29 February), I was in Lisbon, Portugal, to conduct the blessing of a marriage; on the Sunday morning, I was preaching at St Paul’s Cathedral in my capacity as Chaplain to the Lord Mayor. So much could have gone wrong; nothing did! Nonetheless, it was reassuring that Alison was “on hand” to conduct the Sung Eucharist at St Mary’s.

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I am also grateful to Alison for being the impetus behind the programme of study groups, which has developed over this year relying on Zoom. In common with almost every other place of worship, “Zoom” has entered the liturgical and parochial lexicon! Two groups committed to studying Ruth Valerio’s book, “Saying Yes to Life”. Although this had been the Archbishop of Canterbury’s Lent Book for 2020, we had chosen to use those weeks to reflect more deeply on baptism. When Advent came, we then embraced this book, which had a profound effect upon all who engaged with it. Ruth Valerio works for Tear Fund and she is Canon Theologian at Rochester Cathedral. In the book, she reflects upon the first creation narrative and presents a series of challenges regarding our engagement with the environment. The power of her writing has resulted in one of the groups becoming the Parish Creation Group taking on the responsibility for advising the PCC on policy and action with regard to environmental and ecological issues under the chairmanship of Emma Marfe.

The other group which had studied the book decided to continue a programme of learning using John Barton’s recently published book, A History of the Bible. This was undoubtedly challenging – not just because it is long and the print small but because it takes the reader back to the origins of the Bible revealing some of the misconceptions and simplistic understanding it is so easy to adopt. “Doing” theology can often challenge some of our long-held if inaccurate assumptions but in so doing, equip us to be more effective in proclaiming the fundamental truths of the Gospel alongside deepening our own faith.

Physical worship under some fairly stringent restrictions became possible again in the summer and for the months we were allowed to gather, the Sunday programme was reduced to one service – always the Eucharist at which communion was received in one kind (the host) using either the Book of Common Prayer, which is more suited to a situation where responses have had to be restricted, or Common Worship. I am hugely grateful to those who rallied around and cleaned the building after every service.

With restrictions, it was possible to celebrate the annual commemoration of John Lyon with both Harrow School and John Lyon School. Choral Evening Prayer was sung by a choir from Harrow School and a variety of musicians from John Lyon gathered to conduct their commemoration of the Founder. It was especially gratifying to see members of our own choir continuing to contribute to the music at John Lyon: Eric Zoica and Richard Kelleher-Garcia, who along with his sister Sara, has the honour of being a member of the National Youth Choir of Great Britain. We are hugely fortunate to have such a committed and talented group of young musicians who continue a long and proud tradition at St Mary’s.

That proud tradition continues under the guidance of our current Director of Music, Tim Smith. With the introduction of the furlough scheme and the cessation of public worship, it might have seemed appropriate to offer Tim, along with our other “employed” staff the opportunity of a “long holiday”. Instead, Tim has overseen a hugely active “Choir WhatsApp Group” with an international following to accompany the now familiar weekly “zoom chat” taking the place of choir practice on Thursday evenings. Keith Grout, Parish Secretary, has continued, even while shielding, to monitor the emails and Maria Theresa Pereira, our cleaner, has taken the opportunity to “deep clean”, repair and repaint anything that she deemed in need of greater attention than is possible in more normal times.

Perhaps the triumph of the “Music Department” was the provision of no fewer than three Carol Services on the final Sunday of Advent, enabling almost 100 people to enjoy some engagement with carols and the Christmas story.

Although the bellringers could no longer call the faithful to worship for much of 2020, they nonetheless continued to be on hand to mark major occasions and commemorations. The bell was tolled for the 75[th] anniversaries of VE Day & VJ Day and there were a variety of community calls for reflection in the face of the pandemic often involving the ringing of the bells using a variety of formats. You will find a very full resume of the year from Bridget Campbell, Tower Captain, included in this Annual Report. I am very grateful to her as I am to all the bellringers.

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Her report makes mention of a number of members of the Bellringers Guild who have died over the past year, not least Lesley Dodd who has done some much for St Mary’s and the wider community, including as founder volunteer and then member of staff at St Luke’s Hospice, over many years.

Prior to re-opening for public worship, the building was open for private prayer and it was quickly apparent how valued this was by our many visitors. St Mary’s has always prided itself on being open, at least during daylight hours, 365 days a year. It has been frustrating to have to restrict this but a variety of different opening times have been operated throughout the year, always under the Covid guidelines necessitating the presence of stewards to maintain physical distancing and clean after every visitor. This has been a massive undertaking and I am very grateful to Pauline and Michael Chandler for setting up and then managing the whole process. I am equally grateful to those who have acted as stewards for many months, including during the long, dark and cold days of winter, which have extended into 2021.

Through all of this, the care of our youngest members has continued via Sunday School. Kellie Reilly has done an extraordinary job in producing imaginative and creative material fortnightly for the last year. Her encouraging emails have assured our Sunday School families that while we have been prevented from meeting physically, they continue to be very much on our minds and hearts. “Let the little children come to me, and do not stop them; for it is to such as these that the kingdom of God belongs.” Luke 18:15

The pandemic has not freed us from the necessary care and maintenance of the building and you will find a resume of this work in the F&GP report for which I am very grateful to Pauline Chandler. This included essential work on the south door buttress financed in its entirety by the Friends of St Mary’s. Their support continues to be unstinting and greatly appreciated.

Throughout it all the churchyard has remained something of a “jewel in our crown”. All the gardeners work extremely hard to make sure that this remains the case but at the risk of failing to mention someone, I do express special gratitude to Giles Quinan and Robert Lemon for quietly taking on the “lion’s share”. Giles has also, with assistance, continued to keep the lower churchyard clear of excess undergrowth. This has been achieved following a management plan which is now due for review and renewal, the purpose being to encourage a wider variety of flora and fauna.

No church is ever fully complete without its “flower arrangers” even if this year their talents have not been fully seen. Nonetheless, I am very grateful to Lynne Grout who has continued to make sure the church is decorated – and all this while shielding.

Our wider support of other charities has continued under the leadership of the Care and Outreach Committee, also chaired by Lynne Grout. As far as possible support for the Food Bank has continued through donations, although offerings of physical food have been discouraged. Christian Aid Week went “on-line” via a Just Giving link along with a challenge “to wear something red! The resultant montage of photos was published in The Spire. I have to admit that this was an idea I “borrowed” from the parish I support in the Diocese of Cork, the Kilmocomogue Union!

This annual report seeks to tell the story of an extraordinary year, which has continued to some extent into 2021. Month by month the story of St Mary’s has continued to be told through the pages of the parish newsletter, The Spire. The extraordinary work of Judith Shepherd, Marion Small and Janet McCarthy makes sure we have plenty to read and reflect upon throughout the year.

My final thanks must be expressed to all the members of the PCC but most particularly to Pauline Chandler, Vice Chairman, Roger Horne, Treasurer and the Churchwardens, Jane Hurley and Matthew Biggs. Their hard work and wisdom cannot be adequately described but I owe a debt of gratitude to the them all. Matthew took over in the extraordinary circumstances of the year from Nicky Yudin, who has laid down her responsibilities to move to “pastures new” in Gloucestershire. Nicky and Tim’s contribution to St Mary’s over decades cannot

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receive the justice it deserves in a few lines here but they have left us with our prayers and many good wishes.

I conclude by commending the other material, albeit necessarily truncated, in the rest of this report including the financial section, which needs to focus our minds on realistic and sacrificial giving. Our relatively healthy outcome after a very challenging year is entirely dependent on the generous legacy from the estate of Jenny Stirling. “The point is this: the one who sows sparingly will also reap sparingly, and the one who sows bountifully will also reap bountifully. Each of you must give as you have made up your mind, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to provide you with every blessing in abundance, so that by always having enough of everything, you may share abundantly in every good work.” 2 Corinthians 9:6-8

James Power

Vicar of St Mary’s Church & Chaplain to Harrow School

F&GP Report for 2020

The committee met monthly throughout the year (except in August) mostly via Zoom.

The pandemic had a profound effect on the finances and work on the fabric during the year. Despite that St. Mary’s ended 2020 with a small surplus of just under £3,000 which was due to the legacy we received from Jenny Stirling and filming fees of £10,000. Our regular income from Planned Giving was reduced by 6.78% and, because of the reduced donations, income from Gift Aid was reduced by 7.6%. Please see the Treasurer’s Report for full details.

The continuing difficulty at St. Mary’s of the regular income not meeting regular expenditure will need careful scrutiny and action once life returns to some form of normality. St. Mary’s does not pay the full Common Fund as we do not have a full-time Vicar with the associated costs. If we were paying these sums there would have been an excess of expenditure over income. This needs to be addressed before the Parish can consider reverting to a full-time Vicar with a Vicarage. Please give these matters your prayerful consideration.

The routine maintenance of the buildings continued which is shown in the list below. (The numbers refer to the Contractors which are also shown below)

Security: The Intruder Alarm System which includes the Roof Alarms was routinely checked. (5)

The Fire Alarm, detectors and extinguishers were routinely checked. (5) The Fire Alarm was tested regularly.

The Lightning Conductors were checked and found satisfactory and the certificates issued. (4) The white line edging to external steps was repainted. (8) Internal and external light bulbs were replaced as required. (8) The annual H&S Site Inspection identified two faulty tombstones which were made safe. (2)

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Electrical: All portable electrical was tested under PAT Regulations. (1) Routine Circuit Inspections took place and the relevant certificate issued. (1) Faults in the wiring in the Church Room were found and rectified.

Fabric: All gutters, downpipes and drains were inspected and cleared at regular intervals. (2 & 8)

Minor repairs and maintenance were undertaken as required. (2 & 8) The number of death watch beetles was checked (8)

Heating: The boiler in Church and the Church Room boiler were serviced. Gas Safety Certificate were issued. A faulty pump was replaced. (3)

Churchyard: The volunteer gardeners continued to maintain the upper and lower Churchyard (8)

Harrow School Conservation Group continued, when possible, to work in the

lower Churchyard.

A complete record of the plaques in the Garden of Remembrance was made. (8) A shed for the storage of the Toddlers’ Group was erected.

Miscellaneous: The organ and organ blower were routinely inspected (6)

Contractors

  1. MRD Electrical Services, 25, Acacia Avenue, Ruislip, HA4 8RQ

  2. P&J Enterprises, 2, Old Grove Close, EN7 6UN

  3. G&D Higgins, Masters House, Marlborough Hill, Harrow, HA1 1UX

  4. Omega Red Group Ltd. Blenheim Industrial Estate, Nottingham, NG6 8WA

  5. Technica Systems Ltd, Technica House, 3-7, Clifford Road, Alperton, HA0 1BZ

  6. Watkins & Watson Ltd. 141, Blandford Road, Poole, BH15 4AT

  7. DBR Ltd. Scaffold House, Consort Road, London, SE15 2PH

  8. In House Volunteers

Non-routine work centred around:-

Spire: Following water ingress the Spire was inspected and major defects were found in the woodwork and lead. Temporary work was undertaken to repair the leaks and to stabilise the affected areas but a major releading of the Spire is now necessary at a cost of £350,000 - £400,000. (DBR Ltd. Scaffold House, Consort Road, London, SE15 2PH)

Buttress: Thanks to the generosity of The Friends of St. Mary (Spirewatch) repairs to the sinking buttress by the south door were started and should be completed during January, 2021. (DBR Ltd. Scaffold House, Consort Road, London, SE15 2PH) During preparatory work, however, blocked and collapsed drains were found and will need repair during 2021.

Tower Captain’s Report for 2020

The exceptional context of the pandemic has affected our bell ringing plans and we have also lost two highly-valued ringers. Lesley Dodd passed suddenly on 26 December 2020. Lesley was Secretary and Treasurer of this Guild from 1982 to 1988 but a serious hand injury in 2005 ended her ringing tower bells. Lesley married Douglas at St Mary’s in September, 1982. Elizabeth Bowen passed in July 2020. She was a regular visiting ringer from Great Stanmore who supported our practices on Mondays. They will be greatly missed. The main aims of my work as Tower Captain continue to be:

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The first aim has been frustrated this COVID19 year. Ringing for services has varied from online ringing, through single bell, 5 bell, or initially 10 bell. Additional ringing this year has included ringing for two weddings, tolling the tenor for VJ Day, 15 August, with a reading out of “The Cry for Peace”; tolling as part of St Mary’s programme for Holocaust Day, 27 January 2021; and a virtual touch of Stedman Doubles, rung in tribute to Lesley Dodd on 28 January 2021.

The second aim has been partially achieved by the weekly practices at St Mary’s to the middle of March, and virtually from May. Two training sessions in March were enjoyed by nine ringers. Some attend regular virtual training organised by Sonia Field who has achieved the Association of Ringing Teachers Award. Sonia and I attended the on-line CCCBR Safeguarding Course in February 2021, the materials shared with Harrow ringers. As Assistant Ringing Master for S&W, I have restarted the monthly District Surprise Major practices.

The third aim has been partially achieved, evidenced by regular attendance at the practices and training in March; in Monday’s Harrow Ringing Room; at the Zoom social arranged by Rachel on 27 November. I email a weekly update on ringing and other news which all can respond to. The fourth aim has been achieved as much as possible. Sonia has been re-elected as a S&W training officer and is a CCCBR District Representative and I have been re-elected as S&W Assistant Ringing Master. As an organiser of the annual Advent Carol Service for London Bell Ringers I co-ordinated the production of a virtual format. St Mary’s continues to supports monthly Sunday service ringing at All Saints, Harrow Weald, in person or virtually, with support for ringing for a wedding.

As Tower Captain, I am pleased with the commitment shown to the various forms of Sunday service ringing and to virtual practices. With continued support from the clergy, it is vital we resume ringing as a band when allowed. 2022 is Harrow School’s 450[th] year; ringing at St Mary’s can make a joyous contribution to this historical year.

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Financial Review for 2020

The Statement of Financial Activities for the year 2020 forms part of this report.

In the unprecedented circumstances of a global pandemic St. Mary’s was fortunate to receive a generous legacy, and to benefit from the production of a film using the vicarage as a set. As a result, while collections and donations fell, and Planned Giving also declined, we made a small surplus of £3,374 on the unrestricted funds. It should be borne in mind that were it not for the above-mentioned special factors, St. Mary’s would not be able to afford its common fund contribution. The year-end revaluation of investments with the Church Commissioners produced a surplus of £5,984, so that adding in the £3,374 above, £9,358 was added to the general reserve which stood at £189,146 at 31[st] December 2020.

Restricted Funds:

A final instalment of £1070 was paid for the Roof. The closing surplus of £72,675 on the Roof Fund was transferred to the Spire Fund and £20,752 was paid for initial works. We finished the year with £52,253 in the Spire Fund, and £351 on the Memorial Garden Fund which has remained unchanged for several years. Payments for the Buttress were met, as they fell due by the Friends of St. Mary’s and VAT refunds from DCMS, so therefore the balance on that fund is nil. The Buttress repair was completed in January 2021.

Designated Funds:

A notice board fund, from a legacy was opened, spent in full, and closed so stood at nil at 31[st] December. A sound system fund established from 2 legacies, remained unspent at £21,346 on 31[st] December. No expense has yet been incurred as at April 2021.

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FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2020

Contents

Accounting Policies pages 1-3
Statement of Financial Activities for 2020 page 4
Balance Sheet as at 31st December 2020 page 5
Note 2 Income page 6
Note 3 Expenditure page 7
Note 4 Staff costs page 8
Note 5 Investments, Fixed & Capital Assets page 8
Note 6 Debtors (Accounts Receivable) page 8
Note 7 Creditors (Accounts Payable) page 9
Note 8 Analysis of Net Assets by Fund page 9
Note 9 Statement of Funds page 9
Independent Examiner’s Report page 10
Statement of responsibilities of the
Parochial Church Council page 11
Associated Funds and Charities not controlled by the PCC page 12

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Notes to the Financial Statements for the year ended 31 December 2020

1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation when facts are uncertain in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, the Charities Act 2011, and with the Charities Statement of Recommended Practice and Financial Reporting Standard (FRS102). The financial statements have been prepared in pounds sterling, under the historical cost convention, and include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of Church groups which owe their main affiliation to another body nor those that are informal gatherings of Church members. Figures have been rounded to the nearest £.

The Parochial Church Council of St. Mary, Harrow on the Hill, is a corporate body established by the Church of England. The consecrated property, the Church, is located at Church Hill, Harrow on the Hill, HA1 3HL, in the United Kingdom of Great Britain and Northern Ireland.

It is the policy of the PCC to keep financial viability constantly under review, and in this regard the PCC considers that there are no material uncertainties and that the Church is a going concern.

The PCC meets the definition of a public benefit body under FRS 102.

Funds held by the PCC are:

Unrestricted Funds – the General Fund and the Reserve Fund represents the funds of the PCC that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC.

Designated Funds – these are monies set aside by the PCC out of unrestricted funds for specific future purposes.

Restricted Funds –

a) Income from trusts or endowments which may be expended only on those restrictive objects provided in terms of the trust or bequest

b) Donations, collections or grants received for a specific designated object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund. The Roof and Spire Fund is the most significant example.

Endowment Funds – funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the original document. The PCC has no endowments at present.

1

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Income

All income is accounted for gross.

Donations and Legacies

Collections are recognised when received by or on behalf of the PCC. Planned giving is recognised when receivable by or on behalf of the PCC. Income tax recoverable on Gift Aid donations is recognised on an accruals basis matched to the period when the donation was received. It will therefore include claims made after the year end relating to donations received in the year.

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

Other trading activities

Trading income is recognised when received.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

Other income

All other income is recognised when it is received.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on revaluation of investments at 31st December.

Expenditure

Expenditure is accounted for on an accruals basis and is accounted for gross.

Grants

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

Church activities

The diocesan parish contribution is accounted for when paid. Any parish levy unpaid at 31st December is provided for in the accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

Fixed Assets

Consecrated and beneficed property of any kind is excluded from the accounts by virtue of the Charities Act 2011.

Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s Inventory that can be inspected at any reasonable time. For inalienable property acquired prior to 2000

2

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there is insufficient cost information available and therefore such assets are not valued in the accounts

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of movable church furnishings acquired before 1 January 2000 is written off.

Depreciation

Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. Equipment used within the church premises would, if there were any, be depreciated on a straight-line basis over 5 years.

The Church Room was built in 1960 at a cost of £9,965 including architect’s fees: this was being depreciated on a reducing balance basis, but this was changed to straight line basis, over 10 years on the net book value as at 1[st] January 2020. The effect of the change is an increase in the charge for depreciation of £250 for 2020.

It is the PCC’s policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so low that any depreciation would not be material. Any such assets would be subject to annual impairment reviews and provision made if there were any permanent diminution of value.

Investments

Investments are valued at market value at 31st December

Current Assets

Income tax recoverable and other debtors are included at the settlement amount due. Prepayments are stated at the amount prepaid. Cash at bank includes cash and short-term liquid assets with a maturity of less than 3 months from the date of opening the deposit, and, short term liquid assets of between 3 and 12 months maturity which are stated at the balance on the account at the accounting date.

Creditors

Creditors and provisions are recognised where the Church has a present obligation arising from a past event that can be measured or estimated reliably. Creditors are stated at their settlement amount.

Investment Policy

Funds in excess of immediate working capital requirement are placed in a bank deposit account.

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Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish Ref 24.01 Charity No 1130328

STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 DECEMBER 2020

Notes
Income from:
Donations and legacies
2a
Other trading activities
2b
Investments
2c
Other income
2d
Total income
Expenditure on:
Church activities
3
Net Income/(Expenditure) before
Investment Gains
Net gains/(losses) on investments
5
Net Income
Net movement in funds
Reconciliation of Funds
Total Funds b/f at 1 January
Total Funds c/f 31 December		 Unrestricted
Funds - 2020

£
97738
547
3298
28091		 Restricted
Funds - 2020
£
25477
0
0
0		 Designated
Funds -2020
£
10000		 Total
Funds - 2020
£
133215
547
3298
28091		 Unrestricted
Funds - 2019
£
101433
12933
4239
22370		 Restricted
Funds - 2019
£
29390
0
0
0		 Designated
Funds -2019
£
25085
5054		 Total
Funds - 2019
£
155908
17987
4239
22370
129674
126300
3374
5984
9358
9358
179788
189146		 25477
46969
-21492
-21492
-21492
74096
52604		 10000
3654
6346
6346
6346
15000
21346		 165151
176923
-11772
5984
-5788
-5788
268884
263096		 140975
119102
21873
13490
35363
35363
245893
281256		 29390
31515
-2125
-2125
-2125
14412
12287		 30139
45355
-15216
-15216
-15216
-15216		 200504
195972
4532
13490
18022
18022
260305
278327

St. Mary's Harrow on the Hill 1130328 figures 2020IE Rpt

25/04/2021

4

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish Ref 24.01

BALANCE SHEET AT 31 DECEMBER 2020

Notes 2020 2019
£ £
Fixed Assets 5
Investment 92640 86656
Church Room 2723 3025
Total Fixed Assets 95363 89681
Current Assets
Methodist Chapel Aid Deposit Account 50532 50000
CBF Deposit Account 80500 90500
HSBC Current Account 20555 24856
HSBC Roof and Spire Fund Account 4302 22175
Natwest Current Account 694 449
Sundry Debtors (Accounts Receivable) 6 15555 5895
172138 193875
Sundry Creditors (Accounts Payable) 7 -4405 -14672
Net Current Assets 167733 179203
NET ASSETS 8 263096 268884
Funds
Restricted Funds 9
Memorial Garden Fund 351 351
Roof Fund 0 73745
Spire Fund 52253 0
Buttress Fund 0 0
Restricted Funds 52604 74096
Designated Funds
Sound System 21346 15000
General Fund 9 169362 160004
Reserve Fund 9 19784 19784
Unrestricted Funds 189146 179788
Total Funds 263096 268884

Approved by Parochial Church Council

James Power Date 16th May 2021 Vicar

The accompanying notes form part of these financial statements

5

St. Mary's Harrow on the Hill 1130328 figures 2020Balance sheet

11/05/2021

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish Ref 24.01

Notes to the Financial Statements for the Year ended 31 December 2020 (continued)

2 Income from:-
2a Donations and Legacies
Charitable Fundraising
Planned Giving
Collections
Income Tax Recovered
Miscellaneous Income
Donations (see below) 2e
2b Other trading activities
Profiit on sale of investments
Fete, Christmas Fayre, concerts and
Other Church activities
2c Investments
Dividend and Interest Income
2d Other income
Filming Rights
Fees for Weddings and funerals
Rental Income
Total income
2e Details of Donations
Unrestricted
Roof
Spire
Buttress
Harrow School Contribution
Christmas Concert
For Noticeboard
Individual donations
For Sound System
Legacy received in 2020
Legacy received in 2019
For Boiler
Individual donations
Legacy received in 2019
Totals		 Unrestricted
Restricted
Designated
Total
Unrestricted
Restricted
Designated
Total
Funds - 2020
Funds - 2020
Funds - 2019
Funds - 2020
Funds - 2019
Funds - 2019
Funds - 2019
Funds - 2019
£
£
£
£
£
£
£
£
3058
3058
5984
5984
53246
53246
56873
56873
2472
2472
8938
8938
12865
12865
16344
16344
287
287
378
378
28868
22419
10000
61287
18900
23406
25085
67391
97738
25477
10000
133215
101433
29390
25085
155908
5054
5054
0
8051
8051
547
547
4882
4882
547
0
547
12933
0
5054
17987
3298
3298
4239
4239
3298
3298
4239
0
4239
11200
11200
7200
7200
4107
4107
1812
1812
12784
12784
13358
13358
28091
0
28091
22370
0
22370
129674
25477
10000
165151
140975
29390
30139
200504
Unrestricted
Restricted
Designated
Total
Unrestricted
Restricted
Designated
Total
18868
18868
8900
8900
1416
1416
330
330
22089
22089
10000
10000
10000
10000
500
500
3654
3654
6346
6346
15000
15000
21490
21490
10085
10085
28868
22419
10000
61287
18900
23406
25085
67391

St. Mary's Harrow on the Hill 1130328 figures 2020income

25/04/2021

6

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish Ref 24.01

Notes to the Financial Statements for the Year ended 31 December 2020 (continued)

**3 ** Expenditure on:
Unrestricted Restricted Designed Total Unrestricted Restricted Designated Total
Funds - 2020 Funds - 2020 Funds -2020 Funds - 2020 Funds - 2019 Funds - 2019 Funds -2019 Funds - 2019
£ £ £ £ £ £ £
Church Activities
Charitable Giving (see below) 3058 3058 5984 5984
Church Services 944 944 567 567
Churchyard 0 0 262 262
Depreciation 303 303 62 62
Diocesan Fund 62648 62648 60648 60648
Fabric 12793 12793 6856 6856
Fees to Diocese and Bell ringers 1541 1541 893 893
Insurance 10265 10265 7779 7779
Maintenance & Services 2726 2726 1288 1288
Roof 1070 1070 0 3541 3541
Spire 20752 20752
Buttress 22089 22089
Noticeboard 3654 3654
Boiler 0 21490 45355 66845
Locum Priests 0 120 120
Music 8927 8927 12045 500 12545
Office Expenses 16543 16543 18474 18474
Parochial Expenses 1789 1789 1653 1653
Utilities 7501 7501 8045 8045
Subscriptions 320 320 410 410
Total expenditure 126300 46969 3654 176923 119102 31515 45355 195972
Distribution of Charitable Giving
Charity 2020 2019
Overseas Charities
Christian Aid week 1322
Sub-total Overseas 0 1322
Home Charities
Firm Foundation 310 783
Cardiomyopathy Association 94 669
Molly Rose 500
The Wish Centre 500
13th/21st Harrow Scouts 500
London Diocese Lent Appeal 37 303
Food Bank 197
St.Cuthbert's dementia café 197
Red Balloon 165
Children's Society 146
The Mayor's Charity 126
Multiple Scherosis 43 123
St. Luke's Hospice 92
Place 2B 70 52
British Legion Poppy Appeal 39
Great Ormond Street 100 0
The Bible Society 29
Harrow Mencap 26
Leukemia Care 100
Alzheimer's Society 100
Mind in Harrow 85 15
Unallocated 2319 0
Sub-total Home 3058 4662
Total Charitable Giving 3058 5984

St. Mary's Harrow on the Hill 1130328 figures 2020expenses

25/04/2021

7

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish Ref 24.01

Notes to the Financial Statements for the Year ended 31 December 2020 (continued)

4 Staff Costs

a Wages and salaries

The average number of employees during the year was 3. They were the Organist/Choirmaster, a Parish Secretary and a cleaner. No payment was large enough to attract social security costs. The PCC is registered with the Pensions Regulator and the employees may join the scheme at their discretion. No employee received employee benefits of more than £60,000 during the year (2019: the same).

Wages and salaries
Pension Contributions
Totals		 2020
£
16760
-
16760		 2019
£
16308
-
16308

b Transactions with PCC members

Parish Secretary Keith Grout is a member of the PCC. Under the Charities Act 2006 he was paid the sum of £7,130 (without pension contribution or any other benefit) during the year. The total donations made by PCC members during the year were £10,224 (2019: £13,355). There were no other disclosable transactions in respect of PCC members, nor persons closely connected to them, nor other related parties.

5 Investments, Fixed & Capital Assets and unrealised gain thereon.

CBF Investment Income shares:

Date
31/12/2019
31/12/2020
31/12/2020
Holding
Unrealised Surplus
Holding		 no. shares
4531
4531		 Price/pence
1912.60
2044.67		 Value £
86656
5984
92640
Cost 01/01/2020 and 31/12/2020
Depreciation
At 1st January 2020
Charge for the year
At 31st December 2020
Net book value
At 31/12/2020
At 31/12/2019		 Freehold
Property
£
9965
6940
303
7243
2723
3025
6
Debtors: amounts falling due within one year
Income Tax Recoverable on Gift Aid
Accrued Investment income
VAT recoverable from DCMS listed
places of worship scheme
Friends of St. Mary's
Other debtors
Total		 2020
£
2980
528
3758
4194
4095
15555		 2019
£
3430
895
1570
5895

St. Mary's Harrow on the Hill 1130328 figures 2020Notes 4-6

25/04/2021

8

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish Ref 24.01

Notes to the Financial Statements for the Year ended 31 December 2020 (continued)

7
Creditors:amounts falling due within one year
2020
Unrestricted
£
Charity collections
Due to diocese
633
Other Church expenses
1453
Total
2086
2019
Unrestricted
£
Charity collections
Due to diocese
284
Filming Rights
10000
Other Church expenses
3581
Total
13865
8
Analysis of Asset by Fund
Unrestricted
Restricted
£
£
Investment
92640
Church Room
2723
Net Current Assets
93783
52604
189146
52604
9
Statement of Funds
Balance b/f
1 Jan 2020
£
Income
plus
surplus on
revaluation
of shares£
Unrestricted Funds
General Fund
160004
135658
Reserve Fund
19784
179788
135658
Restricted Funds
Memorial Garden
351
Roof
73745
Spire
330
Buttress
22089
Designated Funds
Sound System
15000
6346
Notice Board
3654
89096
32419
Total Funds
268884
168077		 2020
Restricted
£
2319
2319
2019
Restricted
£
807
807
Designated
£
21346
21346
Expenditure
£
126300
126300
1070
20752
22089
3654
47565
173865		 2020
Total
£
2319
633
1453
4405
2019
Total
£
807
284
10000
3581
14672
Total
£
92640
2723
167733
263096
Transfers £
0
-72675
72675
0
0		 Balance c/f
31 Dec 2020
£
169362
19784
0
189146
351
0
52253
0
0
21346
0
73950
263096

10 Independent Examiner's remuneration.

The independent examiner does not charge a fee for his work.

St. Mary's Harrow on the Hill 1130328 figures 2020Notes 7-10

25/04/2021

9

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish ref 24.01 Independent examiner’s report to the Parochial Church Council of St. Mary, Harrow on the Hill, Middlesex.

This report on the accounts of the Parochial Church Council (PCC) for the year ended 31 December 2020 which are set out in the Annual Report and Statement of Financial Activities, is in respect of an examination carried out under regulation 3(3) of the Church Accounting Regulations 2006 (“the Regulations”) and section 43 of the Charities Act 1993 (“the Act”).

Respective responsibilities of members of the PCC and examiner

As members of the PCC you are responsible for the preparation of financial accounts; you consider that the audit requirement of the Regulations and section 43(2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations.

Basis of this Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act and to be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC and a comparison with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanation from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

Michael Liddiard 12, The Garlands, Peterborough Road, Harrow on the Hill

Dated……16[th] May 2021

10

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish ref 24.01

Statement of responsibilities of the Parochial Church Council (“the PCC”)

The trustees are responsible for preparing the PCC report and the financial statements in accordance with applicable law in the United Kingdom including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the members of the PCC to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and the income and expenditure of the charity for that period. In preparing these financial statements, the members of the PCC are required to:

The members of the PCC are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the provision and detection of fraud and other irregularities.

11

Parochial Church Council of St. Mary, Harrow on the Hill, Middlesex, Parish Refernce 24.01

Associated Funds & Charities not controlled by the PCC at 31 December 2020

St. Mary's Church Flower Fund
Assets brought forward 1 January 2020
Income
Expenditure
Assets carried forward 31 December 2020
St. Mary's Ringing Guild
Assets brought forward 1 January 2020
Income
Expenditure
Assets carried forward 31 December 2020
St. Mary's Handbells
Assets brought forward 1 January 2020
Income
Expenditure
Assets carried forward 31 December 2020
CHARITY ACCOUNTS (Vicars and Churchwardens)
Charles Burt Legacy
balance bfwd 1 January 2020
Income including re-investment of dividends, change in investment value
Expenditure
balance cfwd 31 December 2020
The Dell Charity
balance bfwd 1 January 2020
Income including re-investment of dividends, change in investment value
Expenditure
balance cfwd 31 December 2020
Chester Trust Fund
balance bfwd 1 January 2020
Income including re-investment of dividends, change in investment value
Expenditure
balance cfwd 31 December 2020
Woolley Choir Memorial Scholarship
balance bfwd 1 January 2020
Income including re-investment of dividends, change in investment value
Expenditure
balance cfwd 31 December 2020		 2020
£
440
0
0
440
8448
180
-175
8453
1847
0
0
1847
2020
£
28952
3173
32125
23632
2370
26002
1146
87
1233
2915
252
3167		 2019
£
440
0
0
440
8648
656
-856
8448
1603
856
-612
1847
2019
£
23915
5037
28952
19718
3914
23632
1002
144
1146
2500
415
2915

26/04/2021

page 12

Parochial Church Council of St Mary, Harrow on the Hill, Middlesex Parish ref 24.01