THE PARISH OF ST THOMAS, MELLOR
ANNUAL REPORT AND FINANCIAL STATEMENTS
For the year ended 31 December 2022
The Parochial Church Council of the Ecclesiastical Parish of Mellor
REGISTERED CHARITY NUMBER 1130414
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR
CONTENTS OF THE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
| Trustees’ Annual Report | 4-12 |
|---|---|
| Independent Examiner’s Report | 13 |
| Statement of Financial Activities | 14 |
| Balance Sheet | 15 |
| Notes to Financial Statements | 16 - 24 |
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Administrative Information
PRINCIPAL OFFICE Mellor Parish Centre, Church Road, Mellor SK6 5LX COUNCIL MEMBERS Ex-officio members: Incumbent Rev. Tracy Ward – Until 31[st] July 2022 Vacancy 1[st] August to 31[st] December2022 Reader David Shercliff Churchwardens Rachel Howling Chris Mann Deputy Churchwarden Judith Shiel Representative on Mary Heijbroek the Diocesan Synod Representatives on Judith Shiel the Deanery Synod Mary Heijbroek Elected PCC Members Ben Collier (Until May 2022) Ian Dayes Alison Dowdeswell (From May 2022) Alex Eggeman (From May 2022) Julie Elliott (Hon. Secretary) Richard Elliott (Hon. Treasurer) William Heijbroek (Until May 2022) Kate Higgins (from September 2022) David Horsfall (From May 2022) Clare Jackson Kathryn Maxwell Emma Wilson BANKERS NatWest, Hazel Grove (B) Branch, 180, London Road, Hazel Grove, STOCKPORT SK7 4DH ARCHITECT Randfield Associates: Old Forge Studio, 1A, Longhurst Lane, Marple Bridge, STOCKPORT SK6 5AE INDEPENDENT EXAMINER Katherine Scott, BA(Hons) FCA 1, Landseer Drive, Marple Bridge, Stockport SK6 5BL
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Trustees’ Annual Report and Accounts for the Parochial Church Council of St Thomas’ Church, Mellor, for the year ending 31 December 2022
Principal Aims and Purposes
St.Thomas’ Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, 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 Parish 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:
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Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus.
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Provision of pastoral care for people living in the parish.
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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
2022 saw our activities returning to something more normal as we continued to recover from the effects of the Covid-19 pandemic. The Parish is located in the administrative area of Stockport MBC within Greater Manchester and as a result was subject to some of the longest lasting and most stringent restrictions in England. In 2022 we have been able to meet in person again and weekly Church services returned to the pattern prior to the pandemic. Events in the Parish Centre also increased in frequency although it has taken time for both congregations and attendance at events in the Parish Centre to build up again. Thanks to a number of volunteers we have continued to transmit our Church Services live on line for those unable to attend in person and for those who choose to access them remotely. This service has been warmly welcomed by many.
In July 2022 our incumbent, Rev. Tracy Ward, left us to take up a new position as a Chaplain at Stepping Hill Hospital. We were therefore without a full time incumbent between August and the end of the year. Thanks
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to the work of Churchwardens and with the support of visiting priests, regular services have been maintained throughout the vacancy.
We give thanks to the many volunteers who come up to clean the church to keep it a safe space for people for private prayer/services; 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.
Deanery Synod
Two 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.
Churches together in Marple area
St Thomas’, Mellor continues as an active member of Churches Together in Marple and members of the congregation attend joint services and events throughout the Marple area.
In 2022 our churches were once again able to participate in a Good Friday pilgrimage walk to the cross on Cobden Edge and St. Thomas hosted the Easter morning ecumenical Dawn Service and breakfast in the Parish Centre, attended by around 45 people.
Worship and Prayer
Many of our services have been available for access online. Huge thanks go out to Christopher Mann and Ian Collyer and his team for helping us all to engage with the technology that has enabled us to live stream our 10.00am Sunday Holy Communion Service and also our monthly Choral Evensong Service.
This has been accessed by members of Mellor Nook, our local care home and also by people who are unable to come in person to the services. A dedicated team of people are working to continually improve the quality of the live streaming as we feel as a community that it is important to try to reach as many people as possible in their homes and to support people through daily prayer and also regular Sunday worship.
During the year we held an All Souls’ service in church which was well attended. We also held the traditional Advent and Nine Lessons and Carol services and a crib service aimed at children and young people. Our Christmas services were very well attended. 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.
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.
Thanks are due to the intercessions team for writing and delivering intercessions during our Sunday services and to Lesley Futcher for her work in coordinating this and for identifying valuable source material each week.
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.
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Our Monday morning Prayer group has been able to meet up regularly and offer a quiet space to hold us all in prayer.
Also, since October 2021 we have also been developing, on the second Sunday evening of each month, a Contemplative Evening Prayer Service which meets in the Parish Centre. Thank you to all the team involved for your ideas and creativity and offering a welcome breathing space.
It has been a pleasure to be able to once again welcome baptism families. Our thanks go to Catherine Starling who has been an invaluable support in contacting baptism families before and after baptism services.
We also had the pleasure of welcoming wedding couples and their families and friends into church to celebrate their weddings. Thank you to Margaret Lowe and the weddings team for helping to make each wedding day very special for couples.
Over the last year we have been supporting families who have experienced bereavement in the last 12 months. Many thanks to Judith Shiel and Margaret Leng who are our Bereavement team and have been keeping in touch with families after the funeral service via phone calls and sending out cards.
Our active Toddler Group has continued to meet throughout the year. Thank you to Helen Kennedy for continuing the Toddlers Group and to all the members of the team for making Toddlers such an enjoyable experience for many young children and their carers.
Many thanks to Margaret Williams and Margaret Leng editors of our Outlook Parish Magazine which has been produced throughout the year. Thank you to the team of people who produce the booklet and who have distributed it around the parish. We also thank Chris Mann for all his help and support he has given to Maggie and Margaret. 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.
During 2022 our choir were invited to sing at Westminster Abbey and also St Pauls Cathedral in London. They were very well supported by family, friends and members of the congregation. They were all exceptionally enjoyable events. Many thanks to Dr Tom Howling, John LeGrove and all the choir for bringing this all together.
In 2022 we formally applied to become members of the Inclusive Church Network. Our application was accepted and we have been exploring about what being an Inclusive Church means for us at St Thomas Church. Thank you to Dave Shercliff for leading and co-ordinating the Living in Love and Faith Course which helped many members of the Church Community to explore issues of faith, relationships, marriage and sexuality.
Pastoral Support
Many thanks to the members of our pastoral team who have been keeping in touch with people around the parish through visits and phone calls. Throughout the year prayer packs have been delivered to people who are unable to access online services and/or unable to leave their homes.
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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.
Many thanks to all who attend our growing Knit and Natter group on Thursday mornings and to Catherine Starling and Maggie Williams who organise this. This is a very popular group who offer friendship and kind advice to all would be knitters. Catherine et al have been busy knitting little angels to give out to baptism families to welcome them to Mellor Church.
On the second Monday of each month our Coffee and Chat group has continued, which welcomes all people.
Charitable Fundraising and Giving
People have continued to support our nominated charities by planned regular giving to our restricted charity fund. The charities supported in 2022 were Educaid, Mission for Seafarers, UNHCR and the Haematology and Transplant Unit at Christie Hospital. Other special collections for charities during the year were Mission to Seafarers on Sea Sunday and The Salvation Army at Christmas. At Harvest 2022 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. Weekly collections from the congregation of items for the Stockport Food Bank continued through 2022. Stockport Foodbank was also supported by a reverse Advent collection in December, as was the Wood Street Mission, based in Central Manchester.
Other Fundraising Activities
Our thanks go out to Dr Ian Collyer and his team who organized monthly fundraising concerts during 2022. These were very popular events and the funds raised were a very important supplement to church funds during 2022. The funds raised went towards church funds and also supporting the choir.
The popular Mellor Well Dressing took place to coincide with the Queen’s Platinum Jubilee in early June this was still in place on the fete weekend.
We were able to hold our traditional Church Fete for the first time since 2019. The fete was very popular and on the same day an evening event was held with local bands performing. Many thanks to all the people involved in organising and bringing all these events together.
Church Building /Graveyard
Many thanks to the teams of people who help maintain our church buildings and the graveyards. The churchyard has needed extra care over the last year and thanks goes out to the graveyard maintenance team for all your help in trying to keep on top of the care of the graveyard.
Thank you to William Heijbroek, David Horsfall and the Church fabric team for the time and effort they have given to organise the redecoration of the church porch, work to improve fire safety and all the other often unseen jobs needed to keep the church building in good repair.
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
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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. All office holders and PCC members are required to undertake the appropriate level of safeguarding training. 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.
The PCC set a budget for the year for the general fund with an expected deficit of £11,400. At the time it was still unclear what course the pandemic would take and what affect this would have on the activities of the Church and the PCC. While it had been possible to resume regular services in Church in 2021 the new Omicron variant had caused a spike in infections at Christmas and early in 2022 locally which had impacted on the normal Christmas services. In general however 2022 marked a return towards more normal activities both in Church and in the Parish Centre. It was possible to hold the annual fete again in June and this was a financial as well as a social success with a net profit of over £10,000 raised for Church funds.
In addition a series of very popular monthly concerts were held during the year which made another valuable contribution to Church funds. Overall income was down on the previous year, mainly as the result of a large legacy having been received in 2021.
The PCC made the decision in the early part of 2022 that, in light of the overall financial position it did not feel able to return to paying the full requested level of Parish Share. The PCC kept this matter under review throughout the year. At the beginning of the year payments were made at the rate of 1.15 of a standard parish share, however in the light of the successful fete and a generally improving position the decision was taken to increase the level of parish share to 1.25 of a standard share, still below the level of 1.45 requested by the diocese from St Thomas. This meant that in 2022 a contribution to the diocese of £82,936 was made. The reductions in the level of Parish Share made over 2021 and 2022 means that, in common with many other parishes St Thomas has a debt to the diocese.
These decisions were taken to strike a balance between, on the one hand, the desire of the PCC to make as full a contribution as it can to supporting the work of the Church across the diocese while on the other, also ensuring that its long term financial position is sustainable.
Position at Year End
The statement of financial activities shows total funds held £415,074, a decrease of £35,017 from the previous year, the majority of which was accounted for by the drop in the value of investments during the year. Before transfers, the statements show an overall deficit of £9,751 on unrestricted funds, which
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includes a deficit of £2,228 on the general fund and a deficit of £6,883 on the Parish Centre designated fund before transfers. A transfer was made from the Friends of Mellor Parish Centre to Parish Centre designated fund to meet the deficit of £6,883 and a transfer of £543 of total funds raised, from the Rose Queen Fund reduced the deficit of the general fund to £1,685 leaving £37,188 in unrestricted reserves,. The PCC policy on reserves is to hold between three and six months of unrestricted expenditure should be between £36,561 and £73,122 based on 2022.
Unrestricted Funds: General Fund and Designated Fund
General Fund: Income
Income from regular giving via standing order was around £3,000 lower than in 2021. Open plate collections were though over £3,000 higher than in 2021 reflecting the return to more in person attendance. Donations from individuals were lower than in 2021 Regular donations to church continue to be received through the card reader situated in church.
A legacy of £6,900 was received in January 2022.
Tax recoverable on gift aid on eligible giving represents a significant component of income and amounted to £13,007 in 2022.
As mentioned above the fete, at the end of June, raised over £13, 000 on the day with a net profit, after expenses, of over £10,000.
Income from fees was similar to 2021.
General Fund : Expenditure
The Parish Share represents the largest element of expenditure. As explained above the PCC took the decision to pay the Parish Share at a reduced level of £82,936 during 2022 compared with the diocese’s requested level of £96,000. This is only the second year that we are aware of when we have not paid the share at the requested level. The Treasurer has corresponded with the diocese about the position and the PCC agreed to keep the situation under review during the year.
Running costs of the Church and the Parish Centre increased during the year a as restrictions eased. As a 3 year fixed electricity tariff was agreed with the supplier prior to the recent increase in energy costs, the impact of these increases wasn’t felt with respect to electricity in 2022 although heating oil saw a spike in its cost. Work was undertaken to redecorate the porch during the year and a new cess pit was installed which will result in longer term savings as maintenance costs are expected to be significantly lower.
Designated Funds
Jean Baines Fund: The remaining £640 from this fund was spent on redecorating the porch. This fund is therefore now closed.
Mellor Parish Centre: The Parish Centre’s income continued to be affected by a reduction in the number of lettings due to the knock on effects of the pandemic. The Centre ended the year with a deficit of £6,883 which was met by a transfer from the Friends of Mellor Parish Centre.
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Restricted Funds
The Friends of Mellor Parish Centre were able to hold a a number of events once restrictions began to ease. Profit from these and income from subscriptions and gift aid amounted to £5,513. After the transfer to the Parish Centre designated fund, the fund ended the year at £33,416.
Charity Fund: The PCC at its meeting in September agreed which charities it wished to support in 2022. A number of charities were proposed for support by Church Members and the PCC agreed to support four as in previous years: Educaid, the Mission to Seafarers, the United Nations High Commissioner for Refugees (UNHCR) and the Haematology and Transplant Unit at Christies. With tax recoverable on gift aid a total of £1,849 was shared between the charities.
Defibrillator Fund and Tea and Friendship Fund: A fund was established during the year to support the purchase, installation and maintenance of a defibrillator to serve the Parish Centre and the Church. This was subsequently installed on the wall outside the Parish Centre. Grants towards the cost of the defibrillator were received from the High Sheriff of Greater Manchester’s Fund (£500) and the McNair Trust (£750). During 2022 the Tea and Friendship took the decision to disband and requested that the PCC transfer the balance in their fund (£679) to the Defibrillator Fund. The Tea and Friendship Fund is therefore now closed. Total expenditure from the Defibrillator Fund was £1,485 and there is a balance in the fund of £1,631 to support future maintenance.
Ukraine Appeal Fund: Following Russia’s invasion of Ukraine in February 2022, the PCC agreed to establish a fund to coordinate donations to support the charities working to relieve the hardship being experienced by the Ukrainian people. £1,971 was raised from the local community and the proceeds from one of the concerts went to the fund. A cheque for the above amount was then sent from the PCC to the Disaster Emergency Committee (DEC) work in the Ukraine.
Organ Fund: The regular tuning and maintenance of the organ took place and £446 was spent on organ maintenance during 2022. Following the PCC’s decision in 2021 to allocate £15,000 from Margaret Myatt’s legacy, to a fund to support the upkeep of the organ in accordance her wishes, there is a balance of £15,870 in the fund.
Organ Scholar Fund: 2021 was the second year that a recurring grant of £600 per year was awarded by the John Pilling Trust to support our organ scholar, Nathan Monk. The PCC agreed to also support Eleanor Rosser this year and further funding of £3,000 has recently been secured in 2023to support both scholars over a five year period, for which the PCC is very grateful. This recent funding does not appear in the 2022 accounts.
Moor End Sunday School Fund: Funds were used for costs associated with children’s activities, education and mission. Contributions were made to support some costs of the choir visits. A proportion of the salary of the Director of Music, Tom Howling, is also funded by the Moor End Sunday School Fund. The value of the shares held in the fund decreased by 11.8% to £89,257 during the year and the total fund value at year end was £93,790.
Churchyard Fund: Expenditure from the Churchyard Fund exceeded income and the fund ended at £10,645. This figure incorporates the donation in memory of Ann Hearle which is being used to improve safety and
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accessibility of the churchyard. Share value decreased by 11.8% to £17,480 meaning the overall fund value is £28,125.
Church Building Fund: There were some significant items of expenditure during the year including work to redecorate and improve the accessibility of the porch as well as installing a new cesspit. Total expenditure on the church building was £10,033 Regular donations and contributions from the Patrons this year amounted to £3,854. Therefore, overall the value of the church building fund declined by around £6,000 to £13,034 during the year.
Investment Policy
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.
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.
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 2022 the PCC met on ten occasions. One in three meetings were held in person and the remainder were held on Zoom.
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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:
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Select the most suitable accounting policies and apply them consistently;
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Make judgements and estimates which are reasonable and prudent;
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Follow applicable accounting standards and the Charities SORP, disclosing and explaining any material departures in the financial statements;
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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 11[th] May 2023 and signed on its behalf by Julie Elliott.
Julie Elliott Chair of Mellor PCC
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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 2022 set out on pages 14-24.
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:
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examine the accounts under Section 145 of the 2011 Act
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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
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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
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 130 of the 2011 Act; and
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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: …………………………
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR
STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31 DECEMBER 2022
| Notes | Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds |
|---|---|
| Income and endowments from: Donations and legacies 2a Other trading activities b Investments c Income from charitable activities d Other income e Total income Expenditure on: Raising funds 3a Expenditure on charitable activities b Other expenditure c Total expenditure Gains / losses on investment assets Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Net movement in funds Total funds brought forward Total funds carried forward Represented by6 Unrestricted General fund Designated Jean Baines Fund Restricted Church Building Churchyard Friends Of Mellor Parish Centre Mellor Choir Fund Mellor Church Women's Evening Fellowship Mellor Flower Group Mellor Rose Queen Mellor Toddler Group Moor End Sunday School Fund Organ Fund Organ Scholar Fund Tea and Friendship Defibrillator Fund |
75,499 925 9,754 86,178 142,707 27,520 622 11,662 39,804 16,585 566 — 4,057 4,623 3,107 9,907 19,386 8,501 37,794 48,159 2,070 --- 3,126 5,196 7,983 |
| 115,563 20,932 37,101 173,595 218,540 4,564 11,867 4,853 21,284 8,674 113,108 1,524 40,443 155,119 153,897 75 15,063 237 15,376 12,912 |
|
| 119,747 28,455 43,576 191,778 175,483 — — (14,242) (14,241) 15,141 |
|
| (2,228) (7,523) (8,432) (18,183) 43,057 543 6,883 679 8,106 5,899 — — (8,106) (8,106) (5,899) |
|
| (1,685) (640) (30,099) (32,424) 58,198 |
|
| 38,873 640 407,985 447,498 389,300 |
|
| 37,188 - 377,866 415,074 447,498 37,188 — — 37,188 38,873 — — 640 — — 13,034 13,034 19,213 — — 28,125 28,125 32,440 — — 33,416 33,416 34,786 — — 2,132 2,132 2,768 — — 2,503 2,503 1,997 — — 349 349 346 — — 539 539 2,678 — — 689 689 477 — 93,790 93,790 104,604 — — 15,870 15,870 16,110 — — (200) (200) 50 — — - - 1,036 1,631 1,631 - |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR
Balance sheet at 31 December 2022
| Class and code Note 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 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 6601 Loans Received 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 Total |
186,007 193,367 |
| 186,007 193,367 2,677 7,066 6 1,891 2,321 1,043 1,527 2,687 7187 5,287 2,490 1,967 — 62 102,739 110,821 — 1,036 — 249 4,785 4,080 89,257 101,166 17,480 19,812 819 834 4,568 3,173 |
|
| 229,389 256,171 (268) 201 1,496 388 544 |
|
| 323 2,040 |
|
| 415,074 447,498 |
|
| (18,183) (7,657) 447,498 440,014 (14,241) 15,140 — — |
|
| 415,074 447,498 37,188 38,873 — 640 377,886 407,985 |
|
| 415,074 447,498 |
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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.
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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.
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2. ANALYSIS OF INCOME
| 2. ANALYSIS OF INCOME | ||
|---|---|---|
| Total Unrestricted Designated Restricted This year Last year a. Donations and legacies Regular Giving 45,038 — — 45,038 48,151 Plate collections 4,619 — 90 4,912 2,044 Tax recoverable on Gift Aid 13,007 231 1,693 14,932 16,483 Donations Individuals 5,117 364 2,665 8,145 16,908 Patrons Scheme — — 1,690 1,690 2,220 Donations Charity Fund — — 1,521 1,521 2,113 Donations organisations 434 330 180 944 6,480 Church box 177 — — 177 427 Legacies 6,904 — — 6,903 46,128 Subscriptions — — 1,915 1,915 1,660 Total 75,499 924 9,753 86,177 142,706 b. Other trading activities Fund-raising 3,577 222 11,109 14,908 1,305 Fete 13,884 — — 13,884 3,312 Magazine - sales 5,002 — — 5,002 2,941 Magazine - advertising 4,995 — — 4,995 5,110 Publications - income from sales 63 — — 63 25 Parish Centre - fund raising — 400 — 400 190 Fundraising - events — 84 84 2,759 Mellor Rose Queen - Fundraising — — 470 470 1,120 Total 27,520 621 11,662 16,584 15,691 c. Investments Investment income - dividends 129 — 3,045 3,174 3,070 Bank and building society interest 436 — 1,011 1,448 37 Investment Total 566 — 4,057 4,623 3,107 d. Income from charitable activities Income from Parish Office activities 817 — — 817 224 Fees for weddings/funerals/burials 8,642 — — 8,642 10,000 Income from choir activities — — 8,501 8,501 27,540 Parish Centre - regular letting income — 12,401 — 12,401 7,227 Parish Centre- occasional letting income — 4,592 — 4,592 2,375 Parish Centre - wedding letting income — 1,500 — 1,500 750 Parish Centre- conference letting income — 892 — 892 40 Total 9,907 19,385 8,501 37,794 48,158 e. Other income HMRC JRS Grant — — — — 4,495 Recurring grants — — 600 600 600 Non-recurring one-off grants 900 — 2,526 3,426 1,247 Children - Edale trip 1,170 — — 1,170 1,350 Children's Work — — — — 291 Other IncomeTotal 2070 — 3,126 5,196 7,983 |
Total Unrestricted Designated Restricted This year Last year 45,038 — — 45,038 48,151 4,619 — 90 4,912 2,044 13,007 231 1,693 14,932 16,483 5,117 364 2,665 8,145 16,908 — — 1,690 1,690 2,220 — — 1,521 1,521 2,113 434 330 180 944 6,480 177 — — 177 427 6,904 — — 6,903 46,128 — — 1,915 1,915 1,660 |
|
| 75,499 924 9,753 86,177 142,706 3,577 222 11,109 14,908 1,305 13,884 — — 13,884 3,312 5,002 — — 5,002 2,941 4,995 — — 4,995 5,110 63 — — 63 25 — 400 — 400 190 — 84 84 2,759 — — 470 470 1,120 |
||
| 27,520 621 11,662 16,584 15,691 129 — 3,045 3,174 3,070 436 — 1,011 1,448 37 |
||
| 9,907 19,385 8,501 37,794 48,158 — — — — 4,495 — — 600 600 600 900 — 2,526 3,426 1,247 1,170 — — 1,170 1,350 — — — — 291 |
||
| 2070 — 3,126 5,196 7,983 |
||
| INCOME TOTAL | 116,812 20,931 35,850 173,595 218,540 |
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3. ANALYSIS OF EXPENDITURE
| Total Unrestricted Designated Restricted This year Last year a. Raising funds Fundraising expenses 974 — 4,853 5,827 2,09 Publications — — — 20 Fete expenses 3,589 — — 3,589 114 Parish Centre - oil — 3,165 — 3,165 727 Parish Centre - electricity — 1,671 — 1,671 1,495 Parish Centre - insurance — 2,466 — 2,466 2,322 Parish Centre - maintenance — 4,458 — 4,458 1,809 Parish Centre - water — 108 — 108 89 Total 4,563 11,867 4,852 21,283 8,673 b. Expenditure on charitable activities Church - water 97 — — 97 124 Church - oil 2,751 — — 2,751 866 Church - electric 470 — — 470 574 Church - heating maintenance — — — — 239 Church - other maintenance 706 640 10,020 11,366 9,161 Church - waste removal 250 — — 250 288 Church - churchyard maintenance — — 2,020 2,020 359 Church - fire safety 238 — — 238 66 Church - window cleaning 55 — — 55 60 Church - insurance 2,456 — — 2,456 2,312 Church - sundry fees and expenses 142 — 1,777 1,920 85 Office - Stationery 1,298 — 25 1,323 843 Office - Postage 8 — — 8 378 Office - Photocopier 4,925 — — 4,925 3,536 Office - IT 832 427 — 1,260 512 Office - Website 258 — 258 28 Office - other support goods and service 79 — — 79 79 Office - telephone and broadband 538 79 — 638 510 Salaries 7,350 — 1,292 8,642 7,623 Giving - relief and development agencies — — 10 4,900 100 Home mission — — 914 914 388 Secular charities — — 4,900 2,943 4,567 Clergy routine expenses (travel etc) 215 — — 215 401 Clergy one-off expenses (garments, books — — — — 13 Vicarage - Council Tax 1,771 — — 1,771 3,420 Vicarage - Water 503 — — 503 507 Vicarage - maintenance and other 175 — — 175 167 Governance costs — — — — 122 Education and Training (Non Clergy) — — 118 118 — Books (inc library) — — — — 80 Depreciation — — 7,360 7,360 7,360 Children - Vestry Venturers — — — — 184 Messy Church — — — — 39 Children - Edale 1,018 — — 1,018 1,298 Children - Children's work - other — — 171 171 130 Guest organist (30) — — (30) 130 Organ Maintenance and Repair — — 445 445 — Choir Fees 415 — — 415 57 Choir - Medals, Ribbons, Awards — — — — 77 Choir Robes 382 — — 382 145 Choir Music — — — — 196 Choir Expenditure — — 9,419 9,419 29,099 Mission - events 7 — — 7 — |
Total Unrestricted Designated Restricted This year Last year 974 — 4,853 5,827 2,09 — — — 20 3,589 — — 3,589 114 — 3,165 — 3,165 727 — 1,671 — 1,671 1,495 — 2,466 — 2,466 2,322 — 4,458 — 4,458 1,809 — 108 — 108 89 |
|
|---|---|---|
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| Mission - goods and services Churches Together and Deanery subs Mission - Marriage preparation Worship - Candles, wine, wafers Worship - flowers, palms, etc Church Music Licences Worship - other expenses Worship - food and drink Worship - other consumables Payment to visiting priests Parish share Magazine - production Organ Scholar Parish Centre - Licences Total c.Other expenditure Bank Charges Parish Centre - Electrical Maintenance 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 |
— — 278 278 — 98 — — 98 46 14 — — 14 66 99 — — 99 173 56 — 379 436 175 557 — — 557 536 1,193 — — 1,193 254 106 — — 106 — 84 — — 84 155 929 — — 929 696 82,936 — — 82,936 74,805 93 — — 93 82 — — 850 850 600 — 377 — 377 397 |
|---|---|
| 115,108 1,524 38,486 155,119 153,897 75 — 16 92 64 — 482 — 482 191 — 725 — 725 828 — 11,453 — 11,453 11,005 — 626 — 626 135 — 215 — 215 105 — 258 — 258 404 — 252 — 252 144 — 928 220 1,148 32 — 120 — 120 — |
|
| 75 15,063 236 15,375 12,912 |
|
| EXPENDITURE TOTAL | 117,791 28,455 45,533 191,778 175,482 |
| GRAND TOTAL | (2,935) (7,524) (7,726) (18,183) 43,057 |
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4. TANGIBLE FIXED ASSETS
| Cost At 1 January 2022 and 31 December 2022 Depreciation At 1 January 2022 Charge for year At 31 December 2022 Net Book Value At 31 December 2022 At 31 December 2021 |
Freehold Property £ 327,065 133,698 7,360 141,058 186,007 193,367 |
Fixtures and Fittings £ 46,068 46,068 - 46,068 - - |
Totals £ 373,133 179,766 7,360 187,120 186,007 193,367 |
|---|---|---|---|
5. CHARTABLE GIVING 2021
5(a) Charity Fund
Four charities were chosen for support during the year 2022. The total amount raised was as follows:
General donations Tax recoverable on Gift Aid These funds were distributed at the Year End as follows: Mission to Seafarers UNHCR Haematology and Transplant Unit (Christie) Educaid |
2022 £ 1,521 328 1,849 £ 462.25 462.25 462.25 462.25 1,849 |
2021 £ 2,113 462 2,575 |
|---|---|---|
5(b) Grants to Charity from other restricted Funds:
Mellor Rose Queen: Music for Hospitals, £936.45 Women’s Evening Fellowship: Stockport without Abuse, £570
5(c) Special Collections
Special Collections are agency collections and do not form part of the accounts.
Christmas Special Collection for the Salvation Army raised £75.45. Sea Sunday collection for Mission to Seafarers raised £195
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6. Fund movement by type
| 6. Fund movement by type | |
|---|---|
| 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 Church Building ChurchYard - Churchyard Restricted Sub-total for ChurchYard Defibrillator Fund Restricted Sub – Total for Defibrillator Fund 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 Ukraine Appeal Fund Restricted Sub-total for Ukraine Appeal Fund |
34,786 5,951 438 (6,883) — 33,415 |
| 34,786 5,951 438 (6,883) — 33,415 640 — 640 — — 0 |
|
| 640 — 640 — — 0 346 382 379 — — 349 |
|
| 346 382 379 — — 349 16,109 205 445 — — 15,869 |
|
| 16.109 205 445 — — 15,869 50 600 850 — — -200 |
|
| 50 600 850 — — -200 |
|
| 38,872 116,812 119,747 543 — 36,481 |
|
| 38,872 116,812 119,747 543 — 36,481 19,212 3,854 10,032 — — 13,034 |
|
| 19,212 3,854 10,032 — — 13,034 |
|
| 32,440 536 2,520 — (2,332) 28,124 |
|
| 32,440 536 2,520 — (2,332) 28,124 |
|
| — 2,437 1485 679 — 1,631 — 2,437 1485 679 — 1,631 92,403 2,660 3,121 — (11,909) 104,603 |
|
| 92,403 2,660 3,121 — (11,909) 104,603 — 1,849 1,849 — — — |
|
| — 1,849 1,849 — — — — 20,931 27,815 6,883 — — |
|
| — 20,931 27,815 6,883 — — 193,367 — (7,360) — — 186,007 |
|
| 193,367 — (7,360) — — 186,007 790 1,249 958 (544) — 538 |
|
| 790 1,249 958 (544) 538 2,767 8,789 9,424 — — 2,131 |
|
| 2,767 8,789 9,424 — — 2,131 |
|
| — 1,971 1,971 — — |
|
| 1,971 1,971 — — |
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| Toddlers - Mellor Toddler Group Restricted Sub-total for Toddlers WEF - Mellor Church Women's Fellowship Restricted Sub-total for WEF Grand total |
477 1,316 1,104 — — 689 |
|---|---|
| 477 1,316 1,104 — — 689 1,997 5,216 4,710 — — 2,503 |
|
| 1,997 5,216 4,710 — — 2,503 |
|
| 447,498 173,595 191,778 — (14,242) 415,074 |
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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 Defibrillator Fund Funding a Defibrillator 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 Social Network Ukraine Appeal Fund Donations to Ukraine 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 2022.
Trustees’ expenses
Trustees are reimbursed for expense items incurred.
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