## **THE PARISH OF ST THOMAS, MELLOR**
**ANNUAL REPORT AND FINANCIAL STATEMENTS** For the year ended 31 December 2020
# **The Parochial Church Council of the Ecclesiastical Parish of Mellor**
**REGISTERED CHARITY NUMBER 1130414**
_Page 1_
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
|Trustees’ Annual Report
|3 - 9|
|---|---|
|Independent Examiner’s Report|10|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Notes to Financial Statements
|13 - 20|
_Page 2_
## **Administrative Information**
|
|**PRINCIPAL OFFICE**
Mellor Parish Centre, Church Road, Mellor SK6 5LX
**COUNCIL MEMBERS**
**Ex-officio members:**
**Incumbent**
The Revd Tracy Ward
**Readers**:
David Shercliff (from October 2019)
Peter Harrison (Emeritus)
**Churchwardens:**
David Cunningham (until January 2020)
Andrew Sanders (until 12 October 2020)
Rachel Howling (from 12 October 2020)
Chris Mann (from 12 October 2020)
**Representatives on**
Mary Heijbroek
**the Diocesan Synod:**
**Representatives on**
Judith Shiel (Ex-officio, Lay Chair)
**the Deanery Synod:**
Mary Heijbroek
Ann Hearle (until October 2020)
Julia Mann (from 12 October 2020)
**Elected PCC members:**
Peter Forbes (Hon. Secretary, until 12 October 2020)
Helen Kennedy (until 12 October 2020)
Richard Elliott
Karen Greenough (Hon. Treasurer)
William Heijbroek
Kathryn Maxwell
Gwenn Perks (until October 2020)
Julie Elliott (Hon. Secretary, from 12 October 2020)
Ian Dayes (from 12 October 2020)
Clare Jackson (from 12 October 2020)
Emma Wilson (from 12 October 2020)
**BANKERS** NatWest, Hazel Grove (B) Branch, 180 London Road,
Hazel Grove, Stockport, SK7 4DH.
**ARCHITECT**
Randfield Associates: Forge Bank Studio, 1A Longhurst Lane,
Marple Bridge, Stockport, SK6 5AE
**INDEPENDENT EXAMINER**
Katherine Scott, BA (Hons) FCA
1, Landseer Drive, Marple Bridge, Stockport, SK6 5BL|
|---|---|
_Page 3_
## **Trustees’ Annual Report and Accounts for the Parochial Church Council of St Thomas’ Church, Mellor, for the year ending 31 December 2020**
## **Principal Aims and Purposes**
St.Thomas’ Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Tracy Ward, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church Centre complex of St Thomas’ Church in Mellor and Marple Bridge.
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Thomas. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.
## **Objectives and Activities**
When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:
- Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus.
- Provision of pastoral care for people living in the parish.
- Missionary and outreach work.
To facilitate this work, it is important that we maintain the fabric of the Church of St. Thomas and the Parish Centre.
## **Achievements and Performance**
## **Personnel**
The year 2020 has been a difficult year due to the devastating effects of Covid-19. After the pandemic was declared in March 2020, subsequent government restrictions limited social gatherings and Revd Tracy Ward was advised to shield for large parts of the year. Therefore, most of our services during the week and on Sundays were held online.
Our choir has not been able to meet to sing now for almost a year. Dr Tom Howling, our Director of Music has worked hard to keep all ages of the choir together through weekly Zoom meetings and social events.
Where possible, the PCC has made use of the government Job Retention Scheme (furlough). Our part-time caretaker has been furloughed and our part time Parish Office Administrator has been working from home since March 2020 with, later in the year, a reduction in hours compensated by the Job Retention Scheme. The Parish Centre has remained closed for most of the year following Government restrictions.
_Page 4_
We are grateful for the support received to help continue an online presence within the local community from Mr Christopher Mann and Mr Dave Shercliff our licensed Reader.
We also give thanks to the volunteers who come up daily to clean the church to keep it a safe space for people for private prayer; all those who have given their time to help maintain our church building and grounds, and to those who have continued the production of our Outlook Parish Magazine in difficult circumstances.
In July 2020 we said goodbye to our ordinand, Jane Crook, as she moved onto another training placement.
## **Deanery Synod**
Three members of the electoral roll sit on the Deanery Synod and are ex-officio members of the PCC. This provides the parish with an important link between the parish and the wider structures of the church. All Deanery Synod meetings during 2020 took place via Zoom.
## **Churches together in Marple area**
St Thomas’, Mellor continues as an active member of Churches Together in Marple. During 2020 all meetings and services together were held via Zoom. Our choir contributed recorded music and members of the congregation were involved in planning the Zoom services. We have continued throughout 2020 to share our resources ecumenically with local churches.
Our churches were unable to participate in a Good Friday pilgrimage walk to the cross on Cobden Edge and the Easter morning ecumenical Dawn Service due to Covid-19 restrictions.
## **Worship and Prayer**
All of our services from the end of March to the end of the year have been available for access online. Huge thanks go out to Mr Christopher Mann and Mr Dave Shercliff for helping us all to engage with the technology involved to start offering Worship and Prayer online.
It is important, as a community, that we try to reach as many people as possible in their homes and to support people through daily prayer and also regular Sunday worship.
Since March 2020 we have been offering Monday to Friday Morning Prayer at 10.00am and also Compline at 7.00pm on our YouTube channel - ‘Worship from St Thomas’. People have fed back to us how much they have appreciated a regular time for prayer and have over the year, built it into their daily routines. We have also encouraged and supported different people to lead Morning Prayer and/or Compline and have over the year built up a diverse and dedicated team of people.
During the year we have offered an All Souls’ service online as well as all our Christmas Services. Many thanks to all volunteers who gave their time and energy in making the church such a beautiful place for people to come into and enjoy over the Christmas season.
Over the last year, we have been learning how to use Zoom creatively to help us worship together on as a community. On Sunday mornings. Many of us have learned new skills and people have enjoyed being able to see friends and family online to worship and also chat together before and after the service. We have also been blessed with being able to welcome new faces to join our worship services from around the parish and also nationally and internationally. It has been a pleasure to welcome new guest preachers and also speakers from Sierra Leone and Hong Kong.
_Page 5_
We are aware that there are people who are not able to access technology; or they have said that worshipping online is not something they enjoy. We have been keeping in regular contact with people we know have not been accessing services online via phone calls and cards. Our prayer team have been producing seasonal prayer resources which have been delivered to people around the parish and also Mellor Nook Care home.
When restrictions were lifted in July, church was open for private prayer on Wednesdays and Sundays. Since December our church has remained open seven days a week from 9.30am to 6.00pm for quiet prayer and reflection. Seasonal prayer resources have been available for people to take away to use at home. People have left messages of thanks that they are able to go into church and spend time in prayer. Many thanks to the team of volunteers who have made the church so beautiful for Easter, Harvest Festival, Remembrance and Christmas.
Unfortunately, we have been able to hold just three baptism services in 2020. However, adhering to the Covid -19 restrictions at the time, we were able to hold a beautiful wedding service on the 4 July 2020. A total of thirteen funeral services were held in church, ten services held at the crematorium and five services for burial of ashes. Our thanks go to colleagues who have been available to lead funeral services and burial of ashes services throughout 2020 whilst Rev’d Tracy has been shielding. Many thanks to the Bereavement team who have been keeping in touch with families after the funeral service via phone calls and sending out cards.
Our Toddler Group and Praise and Play activities stopped in March 2020 due to the Government restrictions. Bible Bedtime Stories online was started in March 2020 to help engage in a fun way with young families and baptism families. Though the numbers have remained small the families who attend each Sunday evening have said they enjoy the sessions which last about 20 minutes.
Many thanks to Guy and Anthea Nicholls editors of our Outlook Parish Magazine which has continued to be produced throughout the year. Thank you to the team of people who produce the booklet and who have safely distributed it around the parish. Many people who are unable to leave their homes for whatever reason have greatly appreciated receiving the magazine, seeing a friendly face and keeping in touch with the life of the church.
## **Pastoral Support**
Due to being unable to visit people in their homes, Revd Tracy, Mrs Lesley Futcher, our Pastoral Team Coordinator, along with a small pastoral team have been phoning people to keep in touch with those most vulnerable. Prayer packs have been delivered to people who are unable to access online services and/or unable to leave their homes.
At Christmas time our baptism families received a Christmas story book and a Christmas card and on Valentine’s Day our wedding couples received a card from St Thomas’ Church to let them know that they were all in our thoughts and prayers.
## **Charitable Fundraising**
People have continued to support our nominated charities by planned regular giving to our restricted charity fund. Lunches were held at the beginning of Lent in aid of Wellspring, which supports vulnerable families in Stockport. Due to the Covid-19 restrictions imposed from March 2020, other charity fundraising events were unable to be held. However, Harvest gifts of tins and other non-perishable foods were donated to Wellspring and during Advent people donated toys to help support the work of Wood Street Mission in Manchester.
_Page 6_
## **Health and Safety**
The Health and Safety Officer, together with a churchwarden, undertakes an annual inspection of the church, churchyard and Parish Centre. Ian Dayes is our Health and Safety Officer and reports regularly to the PCC
## **Safeguarding Children and Vulnerable Adults**
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). Kathryn Maxwell is the Parish Safeguarding Officer (PSO) and has attended a Diocesan training course on good safeguarding procedure and practice. The PSO is a member of the PCC and reports to the PCC at each meeting. A report on systems and procedures is given to the PCC annually. This includes ensuring that any organisation or group that uses our premises has in place proper policies and procedures.
## **Financial Overview**
The financial position of the PCC is set out in the financial report.
The PCC works to Financial Regulations which set out arrangements for the approval of expenditure and reporting arrangements. The systems of internal control, reviewed this year and set out in the Regulations, are designed to provide reasonable but not absolute assurance against material misstatement or loss.
Overall, the statement of financial activities shows total funds held £389,300, a loss of £45,834 from the previous year. Before transfers, the statements show an overall loss of £38,189 on unrestricted funds, which includes £26,012 on the general fund and £12,187 on the Parish Centre designated fund. A transfer was made from the Friends of Mellor Parish Centre to Parish Centre designated fund to meet the deficit of £12,187 and a transfer of £3,339 from the Jean Baines Fund to the general fund reduced the deficit on the unrestricted funds to £22,672 leaving £18,238 in unrestricted reserves, £1,000 of which remains in the Jean Baines Fund to complete the work on the porch.
A final distribution of £983 for general purposes was received from the estate of the late Mrs Jean Baines. A legacy of £500 was received from the estate of the late Yvonne Attwood.
Fundraising opportunities were limited by the restrictions. Several people, including many members of the Women’s Evening Fellowship, donated generously to the church in lieu of the annual Church Fête, which had to be cancelled for the first time since the Second World War. These donations raised over £3,000 including tax reclaimed through Gift Aid.
A total of £7,892 was received in grants: £4,292 from the Job Retention Scheme (furlough), £1,000 for work to the East window in church; £600 from the John Pilling Trust to sponsor our Organ Scholar, and £2,000 from the Diocese of Chester as a contribution to help with the new challenges. The PCC used this grant to further work on online services and installing Wi-Fi in church.
As the church was unable to be open for services for most of the year, income from plate collections has been much reduced. However, donations of £555 were received via the card reader which was installed in church
_Page 7_
in November 2019. There was little change in income from planned giving. All those who usually participated in the envelope giving scheme either changed to regular standing order or gave regularly by cheque.
The Parish Share increased by 2.5% to £93,386; insurance by 2% and all staff received a pay increase of 0.5%, in line with CPI. Overall, income for general purposes was slightly less than the amount due in Parish Share, which was paid in full. Running costs of the church and Parish Centre were reduced as both buildings were closed for much of the year. Staff costs were reduced with the help from the Job Retention Scheme.
## **Reserves Policy and Financial Position**
It is the policy of the PCC to invest funds in ethical sources and to minimise investment risk. Accordingly, surplus funds are invested with the CBF Church of England Funds based in London.
It is our policy to maintain a level of unrestricted reserves at least equivalent to three months, and ideally six months, of unrestricted expenditure. These parameters indicate a planned level of unrestricted reserves of between £35,500 and £71,000 based on 2020. The actual level of unrestricted reserves at the end of 2020 was £18,238 which is comprised of General Fund: £17,238 and Jean Baines Fund (designated) £1,000.
We hold restricted funds of £31,055 attributable to the Parish Centre. We also hold reserves of £200,727 being the depreciated cost of the work on the Parish Centre and, therefore, not immediately available for use. The value of shares held in the Moor End Sunday School Fund and the Churchyard Fund increased by 6.8% increasing the value of the shares in these funds by £5,694 and £1,115 respectively. At 31 December 2020 the total funds, including sums held by other church groups in connection with their own activities, is £389,300.
## **Structure, governance and management**
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The Parochial Church Council forms the Board of Trustees of St Thomas’ Church, Mellor and is responsible for the overall governance of the charity including the approval of any expenditure. The churchwardens, who are also trustees, have the legal ownership of all the moveable furniture and ornaments of the church. The Parochial Church Council is part of the Chadkirk Deanery in the Diocese of Chester and the Province of York.
The PCC is a Registered Charity, number 1130414. The elected trustees are appointed by the Annual Parochial Church Meeting (the APCM) to which all persons on the Electoral Roll are invited and are entitled to vote. The APCM also appoints representatives on Deanery Synod for 3 years; they also serve on the PCC as trustees. Deanery Synod appoints representatives on Diocesan Synod, who also serve on the PCC as trustees. An Annual Meeting to elect churchwardens is also held and the two churchwardens elected; the vicar and lay readers also serve on the PCC as trustees.
Churchwardens are elected annually and other trustees are normally appointed for three years except when filling vacancies for part-expired terms. Trustees can be re-elected for a second three-year term but may not serve more than two consecutive three-year terms. Up to two trustees may be co-opted for the period to the next Annual Parochial Church Meeting, or for part of that period.
_Page 8_
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. All new trustees are inducted into the work of the Parochial Church Council by existing members.
During the year 2020 the PCC met on eight occasions: two meetings in person and six meetings via Zoom.
## **Statement of Trustees’ Responsibilities and Governance**
The trustees are responsible for their Annual Report and the preparation of the financial statements in accordance with applicable law and generally accepted Accounting Practice. In preparing these financial statements the trustees should follow best practice and:
- Select the most suitable accounting policies and apply them consistently;
- Make judgements and estimates which are reasonable and prudent;
- Follow applicable accounting standards and the Charities SORP, disclosing and explaining any material departures in the financial statements;
- Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which are such as to disclose, with reasonable accuracy, the financial position of the charity at any time and enable them as trustees to ensure that the financial statements comply with charity law. The trustees are also responsible for safeguarding the charity’s assets and ensuring their proper application in accordance with Charity Law, and hence for taking reasonable steps for the prevention and detection of error, fraud and other irregularities.
This Annual Report was approved by the PCC on 26 April 2021 and signed on its behalf by the Rev’d Tracy Ward.
The Revd Tracy Ward Vicar of St Thomas’ Church, Mellor and Chair of Mellor PCC
_Page 9_
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR**
I report on the accounts for the year ended 31 December 2020 set out on pages 11-20.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the general Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statements below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Katherine Scott BA (Hons) FCA 1 Landseer Drive Marple Bridge Stockport Cheshire SK6 5BL
Date: …………………………
_Page 10_
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|
|
**Notes**|**Unrestricted Designated Restricted Total Prior year**
**funds funds funds funds total funds **
73,545
457
7,684
81,687
103,836
10,919
80
4,692
15,691
43,864
90
10
3,228
3,330
3,581
5,801
6,627
3,802
16,230
44,594
2,832
3,460
1,600
7,892
1,450
**93,188**
**10,636**
**21,008**
**124,833**
**197,327**
33
9,673
1,215
10,922
19,685
119,147
411
27,436
146,995
161,753
20
12,728
—
12,749
12,827
**119,201**
**22,813**
**28,652**
**170,667**
**194,267**
**(26,012)**
**(12,177)**
**(7644)**
**(45,834)**
**3,060**
3,339
12,187
—
15,527
9,259
—
(3,339)
(12,187)
(15,527)
(9,259)
—
—
6,810
6,810
15,793
—
—
—
—
163
**(22,672)**
**(3,329)**
**(13,022)**
**(39,024)**
**19,016**
**39,910**
**4,329**
**384,084**
**428,324**
**409,307**
**17,238**
**1,000**
**371,062**
**389,300**
**428,324**
17,238
—
—
17,238
39,910
—
1,000
—
1,000
4,329
—
—
14,445
14,445
17,011
—
—
22,215
22,215
20,527
—
—
31,055
31,055
41,107
—
—
2,651
2,651
4,661
—
—
1,767
1,767
1,873
—
—
411
411
406
—
—
2,678
2,678
1,579
—
—
514
514
479
—
—
92,403
92,403
85,827
—
—
1,107
1,107
1,504
—
—
50
50
—
—
—
200,727
200,727
208,087
—
—
1,036
1,036
1,018|
|---|---|---|
||**Income and endowments from:**
Donations and legacies 2(a)
Other trading activities 2(b)
Investments 2(c)
Income from charitable activities 2(d)
Other income 2(e)
**Total income**
**Expenditure on:**
Raising funds 3(a)
Expenditure on charitable activities 3(b)
Other expenditure 3(c)
**Total expenditure**
**Net income / (expenditure) resources**
**before transfer**
**Transfers**6
Gross transfers between funds - in
Gross transfers between funds - out
Gains / losses on investment assets
Gains on revaluation, fixed assets, charity's
own use
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Represented by 7**
**Unrestricted**
General fund
**Designated**
Jean Baines Fund
**Restricted**
Church Building
Churchyard
Friends of Mellor Parish Centre
Mellor Choir Fund
Women's Evening Fellowship
Mellor Flower Group
Mellor Rose Queen
Mellor Toddler Group
Moor End Sunday School Fund
Organ Fund
Organ Scholar Fund
Parish Centre Building
Tea and Friendship||
_Page 11_
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR**
## **BALANCE SHEET AT 31 DECEMBER 2020**
|**Class and code Notes**
**Description This year Last year**|**Class and code Notes**
**Description This year Last year**|
|---|---|
|**Fixed assets**
6431 4
Parish Centre
**Total Fixed assets**
**Current assets**
6501
Nat West Current Account
6502
Nat West Fees Account
6503
Nat West Lettings Account
6504
Mellor Choir Account
6505
Friends of Mellor Parish Centre
6507
Mellor Toddler Group
6508
Mellor Church Women's Evening Fellowship
6509
NatWest Charity Fund
6510
CCLA (CBF) deposit account
6513
Tea and Friendship
6514
Mellor Flower Group
6515
Moor End Sunday School Fund Deposit
6516
Moor End Trust Income Shares
6526
Churchyard Income Shares
6590
Cash in hand
Z05
Accounts Receivable
**Total Current assets**
**Liabilities**
6699
Agency collections
Z04
Accounts Payable
**Total Liabilities**
**Net Asset surplus(deficit)**
**Reserves**
Excess / (deficit) to date
Z01
Starting balances
Z02
Other gains/(losses)
Z03
Gains/(losses) own use
**Total Reserves**
**Represented by funds**
Unrestricted
Designated
Restricted
Endowment
**Total**|200,727
208,087|
||**200,727**
**208,087**
11,720
9,380
966
786
479
710
2,516
4,380
1,067
1,512
—
396
1,688
1,802
—
—
55,283
94,447
1,036
1,018
249
219
3,511
3,016
88,505
82,810
17,332
16,217
496
781
4,774
4,323|
||**189,625**
**221,804**
440
162
612
1,405|
||**1,052**
**1,567**|
||**389,300**
**428,324**|
||(45,834)
3,060
428,324
409,307
6,810
15,793
—
163|
||**389,300**
**428,324**
17,238
39,910
1,000
4,329
371,062
384,084
—
—|
||**389,300**
**428,324**|
_Page 12_
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparation**
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ ‘true and fair view’ provisions, prepared under FRS 102 (2015) as the applicable Accounting Standards and the 2015 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
## **Incoming resources**
## **Voluntary income and capital sources**
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable 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, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. Sales of books and magazines from the church bookstall are accounted for gross.
## **Other income**
Rental income from the letting of church premises is recognised when rental is due.
## **Income from investments**
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.
## **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 on 31 December.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
_Page 13_
## **Activities directly relating to the work of the church**
The diocesan parish share is accounted for when due. Any parish share unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
## **Consecrated property and moveable Church furnishings**
Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2)(a) of the Charities Act 1993.
Moveable church furnishings held by the vicar and churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected (at any reasonable time). For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over fifty years) on a straight line basis. The 2009 improvements to the car park are being depreciated over their anticipated useful economic life of ten years.
All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 July 2000 is written off.
## **Other fixtures, fittings and office equipment**
Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of £1,000 or less are written off when the asset is acquired.
## **Investments**
Investments are included at cost or market value at 31 December.
## **Current Assets**
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectable.
Short term deposits include cash held on deposit with the CBF Church of England Funds or at the bank.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body or those that are informal gatherings of church members.
_Page 14_
## **2. ANALYSIS OF INCOME**
|**Donations and legacies**
Regular Giving
Envelopes
Plate collections
Tax recoverable on Gift Aid
Collections at
weddings/funerals/baptism
Donations individuals
Patrons’ Scheme
Donations Charity Fund
Donations Organ Recitals
Donations organisations
Church box
Legacies
Subscriptions/donations
Total
**Other trading activities**
Fund-raising
Fête
Magazine - sales
Magazine - advertising
Publications - income from sales
Parish Centre - fund raising
Fundraising - events
Mellor Rose Queen - Fundraising
Total
**Investments**
Investment income - dividends
Bank and building society interest
Total
**Income from charitable activities**
Income from Parish Office activities
Fees for weddings/funerals/burials
Income from choir activities
Parish Centre - regular letting income
Parish Centre- occasional letting
income
Parish Centre - wedding letting
income
Parish Centre- conference letting
income
Total
**Other income**
HMRC JRS Grant
Recurring grants
Non-recurring one-off grants
Children - Edale
Total|**Unrestricted**
**Designated**
**Restricted**
**This year**
**Last year**
48,023
—
—
48,023
45,202
847
—
—
847
3,694
676
—
—
676
5,244
13,540
62
1,551
15,154
16,524
360
—
—
360
1,618
8,446
395
1,600
10,441
10,407
—
—
2,120
2,120
2,120
—
—
1,835
1,835
2,005
—
—
—
—
1,896
—
—
30
30
400
168
—
—
168
619
1,483
—
—
1,483
12,920
—
—
548
548
1,184|
|---|---|
||73,545
457
7,684
81,687
103,836
536
—
—
536
2,604
2,550
—
—
2,550
13,991
2,823
—
—
2,823
2,962
4,979
—
—
4,979
5,995
30
—
—
30
137
—
80
—
80
425
—
—
3,593
3,593
13,859
—
—
1,098
1,098
3,858|
||10,919
80
4,692
15,691
43,834
—
—
2,964
2,964
2,878
90
10
264
365
703|
||90
10
3,228
3,330
3,581
120
—
—
120
572
5,681
—
—
5,681
7,883
—
—
3,802
3,802
16,995
—
5,571
—
5,571
13,132
—
668
—
668
3,352
—
—
—
—
2,250
—
388
—
388
407|
||5,801
6,627
3,802
16,230
44,594
832
3,460
—
4,292
—
—
—
600
600
—
2,000
—
1000
3,000
—
—
—
—
—
1,450|
||2,832
3,460
1,600
7,892
1,450|
|**INCOME TOTAL**|93,188
10,636
21,008
124,833
197,297|
_Page 15_
## **3. ANALYSIS OF EXPENDITURE**
|**Unrestricted**
|**Unrestricted**
|**Designated**|**Restricted**|**This year**|**Last year**|
|---|---|---|---|---|---|
|(a**) Raising funds**||||||
|Fundraising expenses|—|—|1,220|1,220|4,594|
|Publications|33|—|—|33|98|
|Fête expenses|—|—|—|—|3,455|
|FoMPC Fundraising costs|—|—|(5)|(5)|2,205|
|Parish Centre - oil|—|1,143|—|1,143|2,245|
|Parish Centre - electricity|—|1,396|—|1,396|1,172|
|Parish Centre - insurance|—|2,295|—|2,295|2,481|
|Parish Centre - maintenance|—|4,655|—|4,655|3,230|
|Parish Centre - water|—|183|—|183|202|
|Total|33|9,673|1,215|10,922|19,685|
|**(b) Expenditure on charitable activities**||||||
|Church - water|41|—|—|41|56|
|Church - oil|575|—|—|575|1,164|
|Church - electric|499|—|—|499|407|
|Church - heating maintenance|321|—|—|321|830|
|Church - electrical maintenance|—|—|—|—|290|
|Church - other maintenance|468|—|7,483|7,952|4,118|
|Church - waste removal|520|—|—|520|1,542|
|Church - churchyard maintenance|—|—|33|33|90|
|Church - fire safety|144|—|—|144|236|
|Church - cleaning costs|69|—|—|69|—|
|Church - window cleaning|57|—|—|57|114|
|Church - structural repairs|376|—|—|376|—|
|Church - insurance|2,286|—|—|2,286|2,170|
|Church - sundry fees and expenses|92|—|—|92|180|
|Office - Stationery|1,862|—|—|1,862|1,913|
|Office - Postage|215|—|—|215|63|
|Office - Photocopier|3,723|—|—|3,723|3,042|
|Office - IT|334|—|—|334|335|
|Office - Website|13|14|—|27|873|
|Office - other support goods, service|—|—|—|—|136|
|Office - telephone and broadband|546|—|—|546|547|
|Salaries|6,486|—|1,227|7,713|7,187|
|Giving to missionary societies|—|—|—|—|623|
|Giving - relief and development|—|—|1,086|1,086|—|
|Home mission|161|—|—|161|240|
|Secular charities|—|—|1,086|1,086|1,871|
|Clergy routine expenses (travel etc)|509|—|—|509|673|
|Clergy one-off expenses (garments,|—|—|—|—|772|
|books||||||
|Vicarage - Council Tax|3,303|—|—|3,303|3,215|
|Vicarage - Water|507|—|—|507|708|
|Vicarage - maintenance and other|93|—|—|93|—|
|Governance costs|26|—|—|26|—|
|Education and training - volunteers|—|—|—|—|103|
|Books (inc library)|—|—|77|77|33|
|Depreciation|—|—|7,360|7,360|7,360|
_Page 16_
## **(b) charitable activites (cont,)**
|Children - Vestry Venturers
Messy Church
Children - Edale
Children - Children's work - other
Guest organist
Organ Maintenance and Repair
Choir Fees
Choir - Medals, Ribbons, Awards
Choir Robes
Choir Music
Sundry costs for choir/organ/bells
Choir Expenditure
Mission - goods and services
Mission - Christmas Cards
Churches Together Subs.
Worship - Service books and leaflets
Worship - Candles, wine, wafers
Worship - flowers, palms, etc
Church Music Licences
Worship - other expenses
Worship - food and drink
Worship - sundry fabrics
Payment to visiting priests
Parish share
Organ Scholar
Parish Centre - Licences
Grants to charity
Refreshments/expenses
Total
**(c ) Other expenditure**
Bank Charges
Parish Centre - Electrical Maint.
Parish Centre - heating maintenance
Parish Centre - salaries
Parish Centre - cleaning
Parish Centre - window cleaning
Parish Centre- fire safety
Parish Centre - IT
Parish Centre - other support costs
Parish Centre - Conference expenses
Total||Unrestr
—
—
(20)
—
80
—
162
—
—
196
—
—
41
—
50
—
43
17
529
1,345
76
—
—
93,386
—
—
—
—|Designated
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
397
—
—|Restrict
146
39
—
474
—
397
178
72
—
—
—
5,812
—
—
—
—
—
45
—
24
—
—
—
—
550
—
850
495|This year
146
39
(20)
474
80
397
340
72
—
196
—
5,812
41
—
50
—
43
62
529
1,369
76
—
—
93,386
550
397
850
495|Last year
351
276
1,437
370
1,105
250
638
162
406
285
2,680
13,171
458
528
50
33
731
397
451
—
137
45
975
91,108
—
657
2,171
1,969|
|---|---|---|---|---|---|---|
|||119,147
20
—
—
—
—
—
—
—
—
—|411
—
390
321
10,930
856
47
—
75
10
97|27,436
—
—
—
—
—
—
—
—
—
—|146,995
20
390
321
10,930
856
47
—
75
10
97|161,753
5
335
239
10,950
538
190
275
62
82
147|
|||20|12,728|—|12,749|12,827|
|**EXPENDITURE TOTAL**||119,201|22,813|28,652|170,667|194,267|
||||||||
|**GRAND TOTAL**||(26,012)|(12,177)|(7,644)|(45,833)|3,029|
_Page 17_
## **4. TANGIBLE FIXED ASSETS**
|**Cost**
At 1 January 2020 and 31 December 2020
**Depreciation**
At 1 January 2020
Charge for year
At 31 December 2019
**Net Book Value**
At 31 December 2020
At 31 December 2019|Freehold
Property
£
327,065
118,978
7,360
126,338
200,727
208,087|Fixtures and
Fittings
£
46,068
46,068
-
46,068
-
-|Totals
£
373,133
165,046
7,360
172,406
200,727
208,087|
|---|---|---|---|
## **5. CHARTABLE GIVING 2020**
## **5(a) Charity Fund**
**Four charities** were chosen for support during the year 2020. The total amount raised was as follows:
|
General donations
Tax recoverable on Gift Aid
These funds were distributed at the Year End as follows:
Water Aid
Stockport Foodbank
Shuktara Trust
Educaid
|**2020**
**£**
1,835
337
2,172
**£**
543
543
543
543
**2,172**|**2019**
**£**
2,005
481|
|---|---|---|
|||2,486
|
These funds were distributed at the Year End as follows:
## **5(b) Grants to Charity from other restricted Funds:**
Women’s Evening Fellowship Grant: Supportability: £850
## **5(c) Special Collections**
Special Collections are agency collections and do not form part of the accounts.
Lent Lunches, in aid of Wellspring, raised £111.
_Page 18_
## **6. MOVEMENT IN FUNDS**
||**Opening**
**Incoming**
**Outgoing**
**Transfers**
**Gains/losses**
**Closing**|
|---|---|
|**FoMPC - Friends Of Mellor Parish Centre**
Restricted
**Sub-total for FoMPC**
**JB Fund - Jean Baines Fund**
Designated
**Sub-total for JB Fund**
**MFG - Mellor Flower Group**
Restricted
**Sub-total for MFG**
**Organ - Organ Fund**
Restricted
**Sub-total for Organ**
**OrganSch - Organ Scholar Fund**
Restricted
**Sub-total for OrganSch**
**General - General fund**
Unrestricted
**Sub-total for General**
**ChurchB - Church Building**
Restricted
**Sub-total for ChurchB**
**ChurchYard - Churchyard**
Restricted
**Sub-total for ChurchYard**
**MoorEnd - Moor End Sunday School**
Restricted
**Sub-total for MoorEnd**
**Charity - Mellor PCC Charity Fund**
Restricted
**Sub-total for Charity**
**ParishCen - Parish Centre**
Designated
**Sub-total for ParishCen**
**PCBuild - Parish Centre Building**
Restricted
**Sub-total for PCBuild**
**RoseQueen - Mellor Rose Queen**
Restricted
**Sub-total for RoseQueen**
**Choir - Mellor Choir Fund**
Restricted
**Sub-total for Choir**
**Toddlers - Mellor Toddler Group**
Restricted
**Sub-total for Toddlers**
**WEF - Mellor Church Women's Evening**
**Felowship**
Restricted
**Sub-total for WEF**
**TeaFriend - Tea and Friendship**
Restricted
**Sub-total for TeaFriend**
**Grand total**|41,107
2,130
(5)
(12,187)
—
31,055|
||**41,107**
**2,130**
**(5)**
**(12,187)**
**—**
**31,055**
4,329
10
—
(3,339)
—
1,000|
||**4,329**
**10**
**—**
**(3,339)**
**—**
**1,000**
406
50
45
—
—
411|
||**406**
**50**
**45**
**—**
**—**
**411**
1,504
0
397
—
—
1,107|
||**1,504**
**0**
**397**
**—**
**—**
**1,107**
—
600
550
—
—
50|
||**—**
**600**
**550**
**—**
**—**
**50**
39,910
93,188
119,201
3,339
—
17,238|
||**39,910**
**93,188**
**119,201**
**3,339**
**—**
**17,238**
17,011
4,916
7,483
—
—
14,445|
||**17,011**
**4,916**
**7,483**
**—**
**—**
**14,445**
20,527
604
33
—
1,115
22,215|
||**20,527**
**604**
**33**
**—**
**1,115**
**22,215**
85,827
3,119
2,237
—
5,694
92,403|
||**85,827**
**3,119**
**2,237**
**—**
**5,694**
**92,403**
—
2,172
2,172
—
—
—|
||**—**
**2,172**
**2,172**
**—**
**—**
**—**
—
10,626
22,813
12,187
—
—|
||**—**
**10,626**
**22,813**
**12,187**
**—**
**—**
208,087
—
7,360
—
—
200,727|
||**208,087**
**—**
**7,360**
**—**
**—**
**200,727**
1,579
1,098
—
—
—
2,678|
||**1,579**
**1,098**
**—**
**—**
**—**
**2,678**
4,661
3,802
5,812
—
—
2,651|
||**4,661**
**3,802**
**5,812**
**—**
**—**
**2,651**
479
298
263
—
—
514|
||**479**
**298**
**263**
**—**
**—**
**514**
1,873
1,964
2,070
—
—
1,767|
||**1,873**
**1,964**
**2,070**
**—**
**—**
**1,767**
1,018
250
232
—
—
1,036|
||**1,018**
**250**
**232**
**—**
**—**
**1,036**|
||**428,324**
**124,833**
**170,667**
**—**
**6,810**
**389,300**|
_Page 19_
## **7. FUND DETAILS**
The PCC General Fund is unrestricted. Designated Funds are funds created by the PCC at its discretion.
Mellor Parish Centre and the Jean Baines Fund are designated funds.
The PCC has no endowment funds.
The restricted funds comprise:
## **Title of Fund**
## **Purpose**
Charity Fund Charity Donations Church Building Fund Maintenance of church Churchyard Fund Maintenance of Churchyard Friends of Mellor Parish Centre Fund Maintenance and Running of Parish Centre Jean Baines Fund Porch improvements Mellor Choir Fund Furtherance of choir activities Mellor Flower Group Provision of floral displays Mellor Rose Queen Fund Nominated charity Mellor Toddler Group Parent and baby group activities Moor End Sunday School Income Fund Furtherance of education Organ Fund Maintenance of Organ Organ Scholar Grant for organ scholar Parish Centre Building Fund Parish Centre building Tea and Friendship Group Social gathering Women’s Evening Fellowship General interest group
## **8. TRUSTEES REMUNERATION AND BENEFITS**
There were no trustees’ remuneration or other benefits for the year ended 31 December 2020.
## **Trustees’ expenses**
Trustees are reimbursed for expense items incurred.
_Page 20_
Page 21