# **Parochial Church Council of Kirkby**
## **Financial Statements**
**for the year ended 31st December, 2021**
**Charity Number 1130754**
Page 1
## **Parochial Church Council of Kirkby**
## **Charity Information**
|Charity Name:|The Parochial Church|Council of the Ecclesiastical Parish of Kirkby|Council of the Ecclesiastical Parish of Kirkby|
|---|---|---|---|
|Charity Registration Number:|1130754|||
|Governing Document:|The Parochial Church|Council (PCC) is established under the Parochial||
||Church Councils (Powers) Measure 1956 (as amended) and is a body|||
||corporate with perpetual succession.|||
|Team Rector:|Rev'd J Fagan|||
||27 Shakespeare Avenue|||
||Kirkby|||
||L32 9SH|||
|Team Vicars:|Rev'd A Lawlor||Rev'd P Lea|
||St Andrews Vicarage||The Rectory|
||9 Redwood Way||Old Hall Lane|
||Kirkby||Kirkby|
||L33 4DU||L32 5TH|
|Bankers:|TSB plc|Lloyds plc|NatWest Bank plc|
||9 Derby Street|145 Cherryfield Drive 24 New Town Gardens||
||Ormskirk|Kirkby|Kirkby|
||L39 2BN|L32 8SE|L32 8RU|
|Solicitors:|Dickinson, Parker Hill|||
||Derby Street|||
||Ormskirk|||
||Lancs|||
|Independent Examiner:|Mr C S Hughes.|||
||106 Stanley Park|||
||Litherland|||
||Liverpool|||
||L21 9JU|||
Page 2
## **Parochial Church Council of Kirkby**
## **Annual Report for the year ended 31st December, 2021**
The trustees present their annual report and the financial statements for the year ended 31st December, 2021.
## **Governing instrument**
The Parochial Church Council (PCC) is established under the Parochial Church Councils (Powers) Measure 1956 (as amended) and is a body corporate with perpetual succession. The PCC is also regulated by, inter alia, the Church Representation Rules. Reference to all this legislation is essential for a full understanding of the PCC's legal status and its members' duties and responsibilities.
## **Objects**
The PCC is required by the PCC (Powers) Measure 1956 to co-operate with the Minister in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. In addition, the PCC has responsibility for the maintenance of the church buildings, the churchyard and boundary walls, together with associated parish properties.
The PCC has delegated much of its day to day responsibilities to the respective District Church Councils (DCCs) of St. Chad, St. Martin and St. Andrew, who have responsibilities with the Team clergy, the Reverend Jeremy Fagan at St Martin's (Team Rector), the Reverend Anne Lawlor at St Andrew's and Reverend Phillipa Lea at St Chad's.
These DCCs meet at regular intervals between bi-monthly PCC meetings.
## **Results for the year**
The results for the year are set out on page 7.
## **Review of the year**
## KIRKBY TEAM MINISTRY
2021 began in the way that we all hoped to avoid, with another lockdown. As a result, our churches were closed between Christmas and Easter, and we moved worship back online and by post. The rest of the year was a story of gradually emerging from the pandemic, and rebuilding our services and life together, although we finished the year with another peak of Covid, and much anxiety about what the right thing to do was with Christmas services. This increase in cases in the second half of the year made it extremely hard to plan, and many of the things that we'd assumed we'd be able to do in the autumn were unable to happen as planned.
Getting back things that we'd lost for some time reminded us of how important they are to us. When we could sing in church again, for example, it was a wonderful feeling, even if it made us aware of how out of practice we were !
PCC continued to meet during the lockdown via Zoom, and despite the limitations of the technology, we were able to have productive and positive conversations.
New initiatives included the preparations for bereavement support groups, and some outdoor family services at Easter and Christmas, which were well attended. We ran the national church's Living in Love and Faith course, which was well attended here in Kirkby, sparking some good and interesting discussions, and we were well represented when the deanery ran the course. Two of our churches are registered as inclusive Churches.
During the year, we continued to miss so many moments of shared life together - the big liturgical and social events, as well as the less formal conversations that happen naturally and organically. We continue to pray for those who have lost loved ones, and who haven't been able to grieve or get support because of isolation.
Finally, a huge thank you to everyone who contributes to the life of the parish, whether through volunteering their time, financial giving, or by supporting those around them who need it the most.
Page 3
## **Parochial Church Council of**
## **Kirkby**
## **Annual Report for the year ended 31st December, 2021 (Continued)**
## ST MARTINS
Like the other churches, St Martin's year was dominated by Covid and the lockdown and restrictions. We gradually returned to something approaching normal, and took the decision to receive communion in two kinds using small cups. This along with the return to singing in services made Sundays feel more familiar, and we were delighted to celebrate two young people being admitted to receive Communion for the first time in the autumn, both of which had to be delayed by the pandemic.
We continue to wait for a new tenant in the hall, although we are in the process of drawing up a lease and look forward to them starting there, which will free us up in terms of both time and our finances, to focus on what we should be doing as a church.
The midweek lunch returned for a time, but was put on hold again due to Covid. It was really special at Christmas to have services in church again, after missing 2020, but numbers were very low, probably due to the ongoing anxiety around levels of infection.
A huge thank you to everyone who supports St Martin's as a volunteer, through their time and energy, and through their financial support of the church.
## YOUTH AND CHILDREN'S REPORT
All churches continue to offer a warm welcome to children as part of our Sunday worship. Churches had all age worship service as well as equipment for children during regular worship services, however, during 2021 a lot of work still had to be postponed.
We also undertook some very successful children's activities in the school holidays that attracted many faimilies from the local community. We moved the date of the Christmas crib service in response to the feedback we got from those families and held a Christingle service earlier in December.
A big thank you to Caroline Collins for all her work and ideas for those events and we also benefited from the ideas of Vicky Hodgson, a local mum, who has been very supportive, so a big thank you to her too.
## CENTRE 63
Centre 63 has been able to grow the services that it has offered to the young people that it works with. Good relations with funders have meant that projects have continued. A big thank you to the staff and volunteers for the time and energy that they commit to the work of the Centre.
## KIRKBY CHURCH OF ENGLAND SCHOOL
Kirkby C of E school have had a good year, carrying on with the important work of the school. Although the pandemic curtailed a lot of learning for the children in school, a lot of work continued with home working until school re-opened but regular covid "clusters" meant staff and children being off school again.
## BEREAVEMENT SUPPORT GROUP
In 2022 we have begun the bereavement support group, with money from the Suez fund that we received in 2021. We have trained 5 volunteers from the church and in 2022 we opened the St Andrews church doors to those in need of support after a significant loss.
## ST CHADS
As is often the case at St. Chad's this year has felt dominated by concerns around the state of repair of the building, and financial concerns. However, following the successful bid to the Heritage Lottery fund in 2020, emergency work commenced on urgent building repairs in 2021.
Page 4
## **Parochial Church Council of**
## **Kirkby**
## **Annual Report for the year ended 31st December, 2021 (Continued)**
## ST CHADS (continued)
Following Covid restrictions "in-person" services were ceased for a long period of time but an "on-line" presence started which was supplemented by hand delivery of resources at key dates in the church calendar.
Rev'd Norma Nelson who is a retired minister who lives locally also assisted St Chad's with worship when she is able and once again it was greatly appreciated.
## ST ANDREWS
We are just over a year back into worshipping and it feels as though we are now church again. We arrived back with socially distanced chairs, no singing, no communion and masks. We are still working hard to keep people safe and are still encouraging mask wearing where possible, as covid numbers are still high, but it's nice that we can socialise again after the service and can enjoy sharing communion and singing again.
We have welcomed people into church - both old and new to St Andrews and it's lovely to have that sense of community again especially after we lost so many important members. We had a very goog Easter and we journeyed together in a very deep way spritually over Holy Week and we look forward to 2022 as a year where we may experience the joy of the risen Lord in new and exciting ways.
Our community group delivered Christmas bags for those at Fairhaven again.
We also held our carol service in the morning which meant more of our Sunday morning congregation could enjoy the service.
The church is to undertake a vision day once the parish, as a whole, have had their visioning for the future. Unfortunately, the church finances are running at a deficit and and work in this area is to be undertaken.
## THE FUTURE
The pandemic has brought a lot of change and we are still working out how we will be different in the future. We know, however, that things will be different and this goes for church too. The PCC has decided on three groups to look at how we need to change.
Governance: This will look at how PCC's and DCC's work, how the churches can work better together, so we can become more of one parish, this may mean centralising things and services.
Community Links: How we can work better together with partners in our community.
Social Life: Planning some social activities for all three churches.
## **Membership Details**
Membership of the Parochial Church Council (PCC) during the year was as set out below :
## **ST CHADS**
## **ST MARTINS**
## **ST ANDREWS**
Rev P Lea Rev J Fagan Rev A Lawlor D Patterson P Cummins D Ridgeway C Smith (to May 2022) M Myles D Hayden (from May 2021) J Williams A Collinson V Hudson (from May 2021) P Collins (Treasurer) J Ridgeway (ex-officio) K Collins. C Collins (ex-officio)
Page 5
## **Parochial Church Council of Kirkby**
## **Annual Report for the year ended (Continued)**
## **Electoral Roll Details**
The number of members on the Parish Electoral Roll was as set out below:
|St Chads
St Martins
St Andrews|**May-21**
36
24
35
95|**April-20**
36
23
36
95|
|---|---|---|
## **Trustee Induction**
All new trustees are provided with a copy of the Charity Commission guidance relating to the roles and responsibilities of trustees, a copy of the last year's charity accounts, past trustee minutes and other trustees provide help and assistance throughout the induction process, no matter how long that takes.
## **Public Interest Statement**
When planning our activities for the year, the PCC, gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.
## **Risk Statement**
The charity has reviewed and systems have been established to mitigate those major risks to which the charity is exposed. In particular with regard to Health and Safety, suitable people have been identified in each church to become Health and Safety Officers. A Health & Safety policy has been approved and reviewed. Also, with regard to SafeGuarding, a suitable person has been identified to become the SafeGuarding Officer in conjunction with the Under 18's co-ordinator.
## **Statement of Trustees Responsibilities**
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the financial activities of the charity for that year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable Accounting Standards and Statements of Recommended Practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the PCC Rev'd J Fagan 7th September 2022
Page 6
## **Parochial Church Council of Kirkby**
## **Independent Examiner's Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Kirkby**
This report on the accounts of the PCC for the year ended 31st December, 2021 which are set out on pages 7 to 15 is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 ('the Regulations') and section 145 of the Charities Act 2011 ('the Act').
## **Respective Responsibilities of the PCC and Examiner**
As the members of the PCC you are responsible for the preparation of the accounts; you 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 needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act and the Regulations;
- 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 PCC 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 statement 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 comply with the requirements of the 2011 Act and the Regulations
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.
**Mr C S Hughes. 106 Stanley Park Litherland Liverpool L21 9JU**
## **7th September 2022**
Page 7
## **Parochial Church Council of Kirkby**
## **Statement of Financial Activities for the year ended 31st December, 2021**
|**Unrestricted**
**Funds**
**Note**
**£**
**INCOME FROM:**
Donations and Legacies
2
28,000
Charitable Activities
3
31,776
4
524
Investments
5
35
Other
6
0
**TOTAL INCOME**
60,335
**EXPENDITURE ON:**
7
59,983
8
342
**TOTAL EXPENDITURE**
60,325
10
**TRANSFERS**
877
**NET MOVEMENT IN FUNDS**
887
**RECONCILIATION OF FUNDS**
299,239
300,126
Funds carried forward at 31st December,
2021
Other Trading Activities
Charitable Activities
Raising Funds
**NET INCOME/(EXPENDITURE)**
Funds brought forward at 1st January, 2021|**Restricted**
**Funds**
**£**
26,423
0
0
0
0
26,423
35,932
0
35,932
-9,509
-877
-10,386
31,508
21,122|**2021**
**2020**
**£**
**£**
54,423
83,041
31,776
22,150
524
619
35
181
0
32,167
86,758
138,158
95,915
108,751
342
625
96,257
109,376
-9,499
28,782
0
0
-9,499
28,782
330,747
301,965
321,248
330,747
**TOTAL FUNDS**|
|---|---|---|
Page 8
## **Parochial Church Council of Kirkby**
## **Balance Sheet at 31st December, 2021**
|**Note**
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Debtors
11
CBF Deposit Funds
Cash at bank and in hand
**LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
12
**NET CURRENT ASSETS**
**LOANS DUE AFTER ONE YEAR**
**TOTAL NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted
14
Restricted
15|**2021**
**£**
190,000
3,913
51,075
78,254
133,242
1,994
131,248
0
321,248
300,126
21,122
321,248|**2020**
**£**
190,000
3,005
66,041
79,791
148,837
8,090
140,747
0
330,747
299,239
31,508
330,747|
|---|---|---|
Approved by the Parochial Church Council on 7th September 2022 and signed on its behalf by:
|………………………………………………………|………………………………………………………|
|---|---|
|Rev'd J Fagan|Mr P Collins|
The notes on pages 9 to 15 form part of these accounts.
Page 9
## **Parochial Church Council of Kirkby**
## **Notes to the Financial Statements for the year ended 31st December, 2021**
## **1 Accounting policies**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Statement of Recommended Practice (SORP 2015).
The financial statements have been prepared under the historical cost convention except for the valuation of certain assets, which are shown at market value.
## **Funds**
General 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. Funds designated for a particular purpose by the PCC are also unrestricted.
Restricted funds are funds subject to specific conditions imposed by the donors.
Endowment funds are funds subject to the restriction that the capital may not be spent, but must be invested - the income from which is to be spent in accordance with the donors restrictions.
Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income.
The accounts include all transactions, assets and liabilities for which the PCC is held responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
## **Income From:**
## Donations and Legacies
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.
## Charitable Activities
Rental income from the letting of the church premises is recognised when the rental is due.
## Other Trading Activities
Funds raised by the fete, garden party and similar events are accounted for gross.
Sales of books and magazines from the church bookstall are accounted for gross.
## Investments
Dividends and interest are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.
## Gains and losses on investments
Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31st December .
Page 10
## **Parochial Church Council of Kirkby**
## **Notes to the Financial Statements for the year ended 31st December, 2021 (continued)**
## **1 Accounting policies (cont.)**
## **Expenditure On:**
## Charitable Activities
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
The Diocesan Quota and Stipend are accounted for when payable. Any quota unpaid at 31st December is provided for in these accounts as an operational (though not legal) liability and is shown as a creditor in the Balance Sheet.
## **Tangible Fixed Assets and depreciation**
## Consecrated property and movable church furnishings
Consecrated and beneficed property of any kind is excluded from the accounts by section 10(2)(a) of the Charities Act 2011.
It is the practice of the PCC to maintain it's properties in a continual state of sound repair. Accordingly for such properties their lives are so long and the residual values are such that depreciation is insignificant. Any permanent diminution in value of such properties are charged to Income and Expenditure account.
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. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.
All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £5000 or on the repair of moveable church furnishings acquired before 1st January 2000 is written off.
## Other fixtures, fittings and office equipment
Equipment and other fixtures are depreciated on a straight line basis over 4 years. Individual items of equipment and fixtures with a purchase price of £5000 or less are written off when the asset is acquired.
## **Reserves**
It is the long term intention of the trustees to maintain sufficient unrestrictive reserves so that they represent the equivalent of 12 months worth of running expenses.
## **Current Assets**
Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.
Page 11
## **Parochial Church Council of Kirkby**
## **Notes to the Financial Statements for the year ended 31st December, 2021 (continued)**
|**2**
**3**
**4**
**5**
**6**|**Unrestricted**
**INCOME FROM:**
**Funds**
**£**
**Donations and Legacies**
Planned Giving:
Covenants/Gift Aid donations
9,284
Income Tax recoverable
2,400
Other planned giving
2,779
Collections (open plate) at all service
4,592
Sundry donations & appeals etc
1,967
Donation re Accountancy Charges
1,200
Heritage Lottery Fund
0
Grants
5,778
28,000
**Charitable Activities**
Wedding and funeral fees received
16,083
Church hall lettings
15,664
Ministry of fun
0
Café Income
29
Miscellaneous
0
31,776
**Other Trading Activities**
Fetes and Other Fundraising
524
Sundry
0
524
**Investments**
Dividends and interest
35
35
**Other**
Sale of assets
0
0|**Restricted**
**Funds**
**£**
0
0
0
0
0
0
5,597
20,826
26,423
0
0
0
0
0
0
0
0
0
0
0
0
0|**TOTAL**
**Unrestricted**
**2021**
**Funds**
**£**
**£**
9,284
8,514
2,400
2,752
2,779
3,109
4,592
2,249
1,967
2,190
1,200
1,200
5,597
0
26,604
9,531
54,423
29,545
16,083
8,313
15,664
13,725
0
0
29
62
0
50
31,776
22,150
524
619
0
0
524
619
35
175
35
175
0
32,167
0
32,167|**Restricted**
**Funds**
**£**
0
0
0
0
0
17,990
35,506
53,496
0
0
0
0
0
0
0
0
0
6
6
0
0|**TOTAL**
**2020**
**£**
8,514
2,752
3,109
2,249
2,190
1,200
17,990
45,037
83,041
8,313
13,725
0
62
50
22,150
619
0
619
181
181
32,167
32,167|
|---|---|---|---|---|---|
Page 12
## **Parochial Church Council of Kirkby**
## **Notes to the Financial Statements for the year ended 31st December, 2021 (continued)**
|**7**
**8**|**Unrestricted**
**EXPENDITURE ON:**
**Funds**
**£**
**Charitable Activities**
Missionary & charitable giving:
Sundry
802
Ministry:
Parish Share
26,027
Clergy expenses
301
Other clergy costs
7,805
Maternity Cover
0
Church/Hall costs (heat & light etc )
5,090
Church/Hall repairs
2,119
Roof/Emergency Replacement Work
6,799
Youth/Childrens Work
0
Catering expenses
0
Courses & training
0
Parish Licences
408
Church Service Costs
872
Insurance
5,903
Music/Organists fees
0
Sundry Expenses
1,177
Telephone costs
268
Printing, postage & stationery
682
Professional fees
300
Independent examiner's fees
230
Accountancy charges
1,200
Loan Interest
0
59,983
**Raising Funds**
Giving Envelopes
217
Costs of fetes and fundraising events
125
342|**Restricted**
**Funds**
**£**
0
6,738
0
0
0
0
0
26,149
856
0
720
0
0
0
0
459
0
0
1,010
0
0
0
35,932
0
0
0|**TOTAL**
**Unrestricted**
**2021**
**Funds**
**£**
**£**
802
1,200
0
32,765
33,849
301
0
7,805
6,922
0
0
5,090
6,687
2,119
2,301
32,948
0
856
183
0
71
720
0
408
250
872
1,060
5,903
9,639
0
0
1,636
995
268
0
682
339
1,310
540
230
200
1,200
1,200
0
2,225
95,915
67,661
217
132
125
493
342
625|**Restricted**
**Funds**
**£**
0
0
0
250
4,700
0
2,880
32,170
0
0
0
0
0
0
0
590
0
500
0
0
0
41,090
0
0
0|**TOTAL**
**2020**
**£**
1,200
0
33,849
0
7,172
4,700
6,687
5,181
32,170
183
71
0
250
1,060
9,639
0
1,585
0
839
540
200
1,200
2,225
108,751
132
493
625|
|---|---|---|---|---|---|
Page 13
## **Parochial Church Council of Kirkby**
## **Notes to the Financial Statements for the year ended 31st December, 2021 (continued)**
## **9 Staff Costs**
|**Staff Costs**
Wages and Salaries
Employers NI|**2021**
**£**
0
0
0|**2020**
**£**
0
0
0|
|---|---|---|
## Number of employees
0 0
There were no discloseable transactions in respect of PCC members, persons closely connected with them or other related parties, apart from those included in note 16 and working expenses.
## **10 Tangible Fixed Assets**
|**COST OR VALUATION**
At 1st January, 2021
Additions
Disposals
At 31st December, 2021
**DEPRECIATION**
At 1st January, 2021
Charge for the year
Depreciation on disposals
At 31st December, 2021
**NET BOOK VALUE**
At 31st December, 2021
At 31st December , 2020|**£**
190,000
0
0
190,000
0
0
0
0
190,000
190,000
**Freehold**
**land &**
**buildings**|**£**
0
0
0
0
0
0
0
0
0
0
**Fixtures,**
**fittings &**
**equipment**|**Total**
**£**
190,000
0
0
190,000
0
0
0
0
190,000
190,000|
|---|---|---|---|
The freehold land and buildings comprise the Church Halls at St Martins, together with the Parish Hall. St Marks' hall was sold in the year.
Fixtures and Fittings did comprise of a fence around St Marks Church and playground equipment which were sold in the year.
|**11**
**Debtors**
Income Tax recoverable
Other Debtors
**12**
**Creditors: Amounts falling due within one year**
Creditors for Goods and Services
Other Creditors
Accruals and Deferred Income|**2021**
**£**
3,360
553
3,913
**2021**
**£**
0
1,294
700
0
1,994|**2020**
**£**
2,550
455
3,005
**2020**
**£**
5,066
2,324
700
0
8,090|
|---|---|---|
Page 14
## **Parochial Church Council of Kirkby**
## **Notes to the Financial Statements for the year ended 31st December, 2021 (continued)**
|**13**
**Analysis of Net Assets by Fund**
Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
**Fund Balance**
**14**
**Designated Funds**
These comprised of the following:
General Funds
Parish Hall Capital Asset Fund
St Chads Insurance Claim Fund
St Martins Hall Capital Asset Fund
Building/Restoration Work
T Gibson Legacy Fund
Parish Worship and Music|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
190,000
0
112,120
21,122
-1,994
0
0
0
300,126
21,122
**2020**
**Income**
**Expenditure**
**£**
**£**
**£**
101,916
55,610
60,040
90,000
0
0
0
4,725
0
100,000
0
0
1,219
0
285
1,000
0
0
5,104
0
0
299,239
60,335
60,325|**Transfers**
**£**
877
0
0
0
0
0
0
877|**Total**
**£**
190,000
133,242
-1,994
0
321,248
**2021**
**£**
98,363
90,000
4,725
100,000
934
1,000
5,104
300,126|
|---|---|---|---|
The Unrestricted Funds are for the following purposes.
General Funds - These are funds for the general purposes of the charity.
Parish Hall Capital Asset Fund - This relates to the property known as the parish hall.
St Chads Insurance claim Fund - this relates to insurance claims received towards work yet to be done. St Martin's Hall Capital Asset Fund - This relates to the property known as the St Martin's church hall. Building/Restoration Work - Funds specifically designated for the church buildings in the parish.
T Gibson Legacy Fund - This relates to a donation from an individual which the parish wish to allocate towards a specific project Parish Worship and Music - These are funds specifically designated for inivative worship and music in the parish.
|**15**
**Restricted Funds**
These comprised of the following:
Parish Children's Work
Parish Share Credit Fund
St Andrews' Childrens Fund
St Andrews' Promotion Fund
St Andrews' Signage Fund
St Andrews' Bereavement Fund
St Chad's Maternity Cover Fund
St Chad's Accessibility Fund
St Chad's Roof Fund
St Chads Contactless Fund
St Chads Emergency Fund
St Chads Graveyard Fund
Deanery Mission Grants|**2020**
**Income**
**Expenditure**
**£**
**£**
**£**
460
800
810
0
6,738
6,738
498
0
46
250
0
0
480
0
0
2,100
0
720
1,300
0
0
3,400
1,000
0
0
2,893
2,016
410
0
0
15,110
10,033
25,143
0
4,500
0
7,500
459
459
31,508
26,423
35,932|**Transfers**
**£**
0
0
0
0
0
0
0
0
-877
0
0
0
0
-877|**2021**
**£**
450
0
452
250
480
1,380
1,300
4,400
0
410
0
4,500
7,500
21,122|
|---|---|---|---|
Page 15
## **Parochial Church Council of Kirkby**
## **Notes to the Financial Statements for the year ended 31st December, 2021 (continued)**
The Restricted Funds are for the following purposes.
Parish Children's Work This fund relates to monies for children's work in the parish as a whole. Parish Share Credit Fund This relates to funds from Central Church towards parish share allocations. St Andrews' Childrens Fund This fund relates to monies for children's work in St Andrew's church. St Andrews Promotion Fund This fund relates to monies for the promotion of St Andrew's church. St Andrews' Signage Fund This fund relates to monies for a new sign for St Andrew's church. St Andrews' Bereavement Fu This fund relates to funding for bereavement work in the parish St Chad's Maternity Cover FuThis was a grant towards costs incurred for cover during Maternity Leave. St Chad's Accessibility Fund This was a grant towards works on improving accessibility to the church. St Chad's Roof Fund Funds collected for work on the church roof partly funded by the Lottery. St Chads Contactless Fund This fund relates to monies for contactless donations at St Chads church. St Chads Emergency Fund This fund relates to monies for Emergency Building work. St Chads Graveyard Fund This fund relates to monies recived towards work on the graveyard. Deanery Mission Grants This fund relates to monies from the Deanery towards parish mission.
## **16 Related parties**
A number of trustees are also trustees of a related charity, Centre 63 (Kirkby) Limited (Registered Charity No. 700064). Centre 63 currently occupies premises under the trusts provided for in a conveyance dated 28th November 1963 as amended by a scheme of the Charity Commission sealed 15th September 1992. The premises are held by the Diocesan Board of Finance for the Parochial Church Council of Kirkby on terms which allow use by Centre 63 on at least five nights a week and at other periods as may be required.