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2020-12-31-accounts

Annual Report and Financial Statement of the Parochial Church Council For the year ended 31[st] December 2020 Registered Charity No. 1130796

St John’s Houghton and St Peter’s Kingmoor

Introduction

Some of us have already lived through years or events which historians will be writing about for generations – the Battle of Britain, 9/11 and 7/7 – but this year we have all lived through such a year. Perhaps you will permit me a number of brief reflections:

Our Father is always on his throne . Hard times are not signs that he’s asleep or indications that he doesn’t love us. The Holy Lord doesn’t do evil, he cannot. Instead, hard times are great opportunities to turn to him, resting on him more.

We believe unchanging truths . For so many, feelings determine facts - if it feels true, it is true. So, feeling sad and that our world is out of control, means it is. For Christians, facts determine feelings, and the grave is empty, Jesus is the loving and saving King. The strangeness of this year doesn’t change the truth of what we believe.

Ministry convictions . One stress of such seasons is trying to work out what to do, but the great thing about being Anglican Evangelicals is that we know that ministry is prayerfully teaching and living out God’s Word. Those without clear understanding have found this year hard; we who know what we believe have been able to continue in ministry.

Personal still matters . In a year of feeling powerless, not only have all the above truths kept us, but the great Bible truth that ‘personal is what matters’ has been re-emphasised. People generally don’t come to events because of the event but because of the friend inviting them. Even in these extreme days, we’ve had opportunities to deepen real friendships.

As you read on, we have asked all the different authors not to repeat the story of COVID. Very many things have been paused, and some may even have stopped for good. But with our Father on his throne, confident in unchanging truths, by prayerfully getting the Word to work, we have ministered on, loving others. That’s a great story to enjoy in the coming pages.

With love in Jesus,

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Background

Houghton and Kingmoor PCC has the responsibility of co-operating with the incumbent, and in promoting the whole mission of the church, pastoral, evangelistic, social and ecumenical in the ecclesiastical parish. It also has responsibilities for the church buildings at Houghton and Kingmoor.

The mission statement agreed by the PCC is:

To love Christ and make Him known

Membership

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During the year the following have served as members of the PCC:

Incumbent Rev Andrew Towner (Chairman) Wardens Mr Tony Newgarth* (St John’s) Mr Graham Smith (St John’s) Mr Pete Barnsley (St Peter’s 4LIFE) Vice Chairman Mr Martin Hilton

Elected Members from October 2020

St John’s Mr Neal Andrews Mr Ian Lochhead St Peter’s Mrs Jane Catton Mrs Judith Clark (Treasurer) Mr Paul Gleave Mr Nick Mullins Mr Bruce Walker Mrs Bryony Woodbridge*

The members marked with an * were appointed by the PCC to serve as their Deanery Synod representatives during 2020-2021.

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Contact Details

Incumbent Rev Andrew Towner 12 Brunstock Close, Carlisle, CA3 0HL Church Administrators Mrs Jane Catton Mrs Caroline Towers (PCC Secretary) c/o The Parish Office, St Peter’s Church, Carlisle, CA3 0BB Treasurer Mrs Judith Clark 108 Lowry Hill Road, Carlisle, CA3 0DH Independent Examiner Martin Borradaile ACA 18 Meadow Close, Lazonby, Penrith CA10 1BF Bank HSBC plc 29-31 English Street, Carlisle, CA3 8JT

Committees

The Standing Committee meets between full meetings of the PCC. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. In addition to this, occasional groups meet for specific projects.

Church Attendance

There were 176 people on the Church Electoral Roll as of December 2020.

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PCC Meetings & Going for Growth

At the start of the year, the PCC was continuing to review our prayerful focus areas: prayer and fellowship (internally), community engagement and planting (externally).

Much of our focus was on the Going for Growth project, seeking to raise money or pledges so that we could progress with the appointment of an Associate Minister. In God’s great kindness, with pledge forms all returned, we were able to proceed with that, and later in the year Rev Gary Tubbs accepted Bishop James’ offer of the post. I hope and pray that we are all thrilled by God’s goodness to us in this.

Another focus was on the reordering at St Peter’s, through a team led by Pete Barnsley. Our desire for each building is to offer a good welcome where everyone can see and hear well – and the renewed St Peter‘s space is a real delight.

The Support Fund was another pleasing success story during 2020. Recognising the significant needs felt by many within our Parish, the PCC set up a fund, overseen by four trustees, to give support where needed. There is currently about £2,000 available, which we thank the Lord for, and pray that the right people will be reached.

Bible Teaching and Learning

Sunday Services

Our year started in familiar fashion, with morning expositions in Esther and Romans 1, and 4LIFE enjoying asking some Tough Questions and then Hebrews 11-12. From March we moved to one online service at 10am, with aspects of and people from all three of our congregations – and a lot of help from the technical team (Pete Barnsley, Jon Lee, Paul Gleave, and Ben Woodbridge).

We soon settled into a service with families leading all-age slots, and a slightly shorter sermon designed to engage with all ages. This not only went out over YouTube but down a phone line for the 30-or-so people not linked to the internet. One real fruit of this has been to unite us together with one service, a real delight to all of us.

Sermons have focussed on: Matthew 3-4 and 28 for Easter, Psalms 123-134 (completing our series in the Songs of Ascents), Mark’s gospel in whole chapter chunks – a bit like a local Christianity Explored course, a continuation in 1 Samuel and a Christmas focus on how the New Testament letters teach Jesus’ birth. All-age slots have included a study of Paul’s prayers, working through the Apostle’s Creed line by line and a focus on the fruit of the Spirit.

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Home Groups and other Bible Study Groups

Naturally, different groups took different tacks during the year. Some have met online, others have been phoned by their leaders for a brief talk about a Bible verse and offer to pray, and still others have found other ways to meet. As we saw in the introduction, being clear what ministry is has enabled us to continue to minister even in unfamiliar times.

From the start, our weekly Praise and Prayer sheets have included a simple Bible Study on one side, and prayer guide on the other. Sadly, Partnership was paused during most of 2020, although the Praise and Prayer sheets did ensure that every church member could know what to be praying. Many have commented just how much these notes were appreciated – sent through the post to those not on email.

Contact: Andrew Towner, 01228 515363

Church Family Weekend

On the first weekend in October, we had a special weekend of events for the church family exploring ‘The Love of God’. Our Bible teaching sessions were led by Mark Pickles (North West Gospel Partnership) and were available to watch at our church buildings and via YouTube from home, with fellowship times on Zoom, a Friday night quiz and treasure hunts around Lowry Hill and Houghton. It was good to find new ways to see each other and encourage one another as we reflected on God’s amazing love and grace.

Training

One of the real joys of 2019-2020 was hosting David Hendrickse as our Trainee Minister. He served across many areas of church life, and it was a privilege for us all to see him growing. We long to be a Parish where many both within and from outside our area are trained and equipped in gospel ministry.

With almost everything moving online, the North West Gospel Partnership training course for 2020-2021 also did so, meaning that a number of people across our congregations could join in with that.

Women’s Ministry

Ladies’ Bible Study

We are really thankful that we have been able to continue to meet as a group via zoom, every other week. We have been encouraged and taught as we’ve studied the bible together, looking at 1 John, Job and more recently Philippians. Zoom can never replace those precious face to face physical meetings but it has enabled us

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to stay connected and spur one another on in our faith. We pray that we will learn to love and serve one another more as we grow in our love for the Lord and trust in His promises.

Contact: Bryony Woodbridge, 01228 593538

The Mothers’ Union

No formal meetings have taken place since March 2020, however members have kept in touch through phone calls, doorstep visits and a monthly letter. We give thanks that through members’ generosity we have sent 53 small gifts of encouragement to local school teachers and sent financial support to MU overseas. Although we have been unable to visit The Knells, we have been in touch with the manager to offer prayer.

Contact: Margaret Hughes, 01228 401680

Children and Young People

All church groups operate under the safeguarding policy of the Diocese of Carlisle to which the PCC renewed its commitment. Other groups affiliated to national bodies operate under the safeguarding policies of those bodies; these are consistent with the diocesan policy.

Someday School

From May 2020, our primary school aged children have been meeting every week (during time term) on a Wednesday afternoon via Zoom. It has been really encouraging that children and leaders from all three of our congregations have been getting together throughout lockdown for Bible teaching, prayer, singing, crafts, drama and activities. The younger ones meet 5-5.30pm and the older ones 5.15-5.45pm, with the two groups sharing a joint teaching time.

Contact: Andrina Crampsey, 01228 592946

IMPACT

IMPACT is for young people in school years 7-13 to make friends, learn about Jesus and encourage each other to keep living for him. Young people in our church family, as well their friends, are welcome to come along. During 2020, Impact continued to meet, with 12-15 young people getting together on Zoom each week for a fun Bible study time. In July, Impact had a ‘lockdown’ version of its annual youth weekend – with party bags delivered to each of the young people, activities and Bible teaching sessions on how to respond to Covid, which was a really beneficial time.

Contact: Caroline Towers, 01228 515972

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Schools Work

We enjoy strong links with the three primary schools in our Parish, and growing links with James Rennie too. These links include many of us serving as Governors, some of us leading assemblies (weekly at Houghton, and most months at Kingmoor Junior School) as well as occasional events such as Remembrance Sunday and Christmas celebrations. Some of these have continued online, although there have been some natural pauses too. But throughout the year very many of us have been praying for, encouraging and supporting the staff, which is much appreciated and a great gospel witness.

1[st] Border Scout Group (Kingmoor)

Just because we could not get together did not mean we could not meet. Some of the initial Zoom meetings were interesting, working out what we could do and how to work the system. The more practical the meeting the better because it meant that everyone could interact. We covered pizzas and chocolate pudding in the microwave, origami producing, Pikachu characters to building Robots and Catapults. When we could return to face to face Scouting, it had to be outdoors. We consulted with our young people and travelled over to Ratlingate where they just want to toast marshmallows around a fire, maintaining social distancing. Our final act of the year was to BBQ our Christmas dinner out at Ratlingate.

Care

Lunch Club

Lunch Club membership is open to all those who are available during the daytime. During 2020, we met in January and February where we enjoyed fellowship, a gospel-centred talk and a delicious meal. The ‘winter’ church Guest Service was held in February at which a talk by SASRA was well received.

All members were contacted during the first lockdown to ascertain immediate needs. A fellowship ‘contacts’ team was then established. Each ‘contact’ team member was allocated a small group to phone for a chat and to offer support. A Christmas card together with verse of the year was distributed to all members.

We thank God for the enthusiasm of the ‘contacts’ team and the many good conversations which included several stories of how members knew that God was helping them each day at this difficult time. Also, we have been excited to see that some who don’t yet know the Lord Jesus are now seeking Him. For the year ahead, we pray that the fellowship that members have enjoyed will endure and be refreshed when we are able to meet again.

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Holiday at Home

The first ‘Holiday at Home’ community outreach event was held in January at St John’s church over three days. About 50 people attended each day. Daily activities included a Bible talk and study, quiz, singing and crafts. A simple lunch was provided.

This special week of events was based around the theme of ‘Cruise with Jesus’ on Lake Galilee. This gave an opportunity for folk to hear and engage with eye-witness accounts of Jesus’ miracles and his identity.

Guest feedback for this first event was encouraging, indicating that many enjoyed the time to get to meet new people and being able to join in the discussions. We give thanks to God for the good discussions and fellowship amongst those attending, and for the encouragement from the church family serving together in this new way. We pray that it will be possible in the future to hold a similar event.

Contact: Dave and Cathy Ross, 01228 548311

Visiting and Home Communion

With the pandemic the small number of regular visits following the monthly Lord’s Supper service had to stop. Often visitors have been hindered by being in vulnerable groups themselves But many have sought to adjust to a pattern of phone calls, written notes and emails to maintain contact. Church groups such as Mothers’ Union and Lunch Club have kept in touch with members as much as possible and this has been appreciated.

Contact: Robert Gardner, 01228 521673

Occasional Offices

Funerals continue to be an excellent opportunity to talk about life, death and eternity, sharing the hope only Jesus can give. We continue to have thanksgiving/baptism enquiries and thoroughly prepare people for those services.

Missions

We continue to support the following mission partners: OM, NISCU, Vergaras, Tear Fund, OMF, CPAS, SASRA, Samaritans Purse and St Andrews Mirehouse, Whitehaven (Paul Kerry’s church) to support a new Minister post. The total amount allocated to our Mission Partners is approximately 10% of our available income annually. Please continue to pray for our Mission Partners and for the mission work within the church family, especially the outreach to the local community.

Contact: Bruce Walker, 01228 536557

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Wider Ministry

Andrew continues to serve as Chair of Church Society Council, a fellowship contending to reform and renew the Church of England in Biblical faith by prayerfully teaching and living out God’s word. Contending is never easy, but always a privilege as we share (in some extremely little way) in the sufferings of Christ. Andrew also chairs the Board of Education in Carlisle Diocese, overseeing the leadership and direction of the 100+ Church of England schools in our County.

Andrew also calls together the North West Gospel Partnership ministers fraternal in Cumbria (known internally as North by North West) which has been a source of encouragement to many evangelical ministers across the different churches – Pete Walkingshaw from Carlisle Baptist Church, friends such as Tudor Boddam-Wetham and Paul Kerry, familiar names such as Robin Ham and Tony Ford (each of whom served at our 2020 Mission) and so on. It has been a year where gospel encouragement has been vital, and this groups has served and sustained one another.

’ – ’ Wardens Report St John s

St John's church building was closed for most of the year. However, on those Sundays when the building was open to show the pre-recorded or livestreamed service, those who attended enjoyed the opportunity of being part of a socially distanced congregation.

Over the Christmas period both the Nine Lessons and Carols and the Carols Round the Tree services were recorded in the building.

Plans for the reordering continue, and the use of a temporary central screen used to show the livestreamed services gave some indication of the advantages of the planned permanent location of the screen.

’ – ’ Wardens Report St Peter s & 4LIFE

Reordering

In the spring of 2020, the church reordering project was undertaken to improve the church environment for the variety of people, groups and congregations that use the space to achieve the following:

  1. Create a welcoming and visitor friendly environment enabling people to see and hear the Gospel as comfortably as possible, in line with our PCC resolution from 2017.

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  1. Make good current safety issues, including trip hazards and ugly wiring, which have concerned us for a while and been highlighted in the recent Archdeacon’s Visitation.

The end result saw changes made to create a main focal point for leading services with a new layout and carpet. The work included removing the old glass partition, improving audio visual capabilities, a new sound desk and the extension ceiling being repainted with updated LED lighting fitted. The work was received well for the 3 weeks prior to start of the March 2020 lockdown.

Further AV enhancements were undertaken later in the year to enable online streaming of services, a special thanks for Jon Lee for his hard work and expertise in this area.

Vandalism & Repairs

Sadly, with the church building being empty for long periods in 2020 multiple windows were smashed in the north carpark on a several occasions. Repair work was carried out and protective plastic covering on all the windows was added to give further protection. Plans are in place to improve lighting and add security cameras.

Church Activities

Due to the pandemic, usual church activities ceased for most of the year. Through October-December the building reopened for services in a covid-safe manner.

Finance

The accounts for the year show an excess of income over expenditure of £30,953. The general unrestricted fund balance at 31 December 2020, excluding the net book value of fixed assets, amounted to £11,929 (31/12/19 - £19,509). The restricted fund balance at 31 December 2020, excluding future depreciation for assets already purchased, amounted to £37,905 (31/12/19 - £27,907) – this is substantially in respect of funds received for the re-ordering at both churches and the Going for Growth funding for a new Associate Minister.

The attached accounts show the figures in more detail.

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PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

Charity Number 1130796 STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2020

Note
INCOMING RESOURCES
Voluntary income
2(a)
Church activities
2(b)
Income from investments
2(c)
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Missionary and charitable giving
3(a)
Church activities
3(b)
TOTAL RESOURCES EXPENDED
NET MOVEMENT IN FUNDS
BALANCES B/FWD 1 JANUARY
BALANCES C/FWD 31 DECEMBER		 Unrestricted
Restricted
Endowment
TOTAL FUNDS
funds
funds
funds
2020
2019
£
£
£
£
£
114,711
41,261
0
155,972
139,633
4,012
0
0
4,012
7,285
9
0
2
11
31
118,732
41,261
2
159,995
146,949
10,045
1,119
0
11,164
14,294
104,310
13,566
2
117,878
111,179
114,355
14,685
2
129,042
125,473
4,377
26,576
0
30,953
21,476
339,723
27,907
350
367,980
346,504
344,100
54,483
350
398,933
367,980

A1

PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

BALANCE SHEET at 31 December 2020

Note
FIXED ASSETS
Tangible
5(a)
Investment
5(b)
CURRENT ASSETS
Debtors
7
Short term deposit
Cash at bank and in hand
LIABILITIES
Creditors - amounts falling due in one year
8
Net current assets
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
6
Restricted
6
Endowment
6		 2020
2019
£
£
336,821
320,214
350
350
337,171
320,564
17,004
14,593
8,767
8,758
52,464
45,158
78,235
68,509
16,473
21,093
61,762
47,416
398,933
367,980
344,100
339,723
54,483
27,907
350
350
398,933
367,980

Approved by the Parochial Church Council on 27[th] April 2021 and signed on their behalf by

Rev. Andrew Towner (Chairman)

Mrs Judith Clark (Treasurer)

The notes on pages 3A to 10A form part of these accounts.

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PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

1. ACCOUNTING POLICIES

The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP FRS 102. The financial statements have been prepared under the historical cost convention.

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.

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 main affiliation to another body nor those that are informal gatherings of church members.

Incoming Resources

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant is recognised only when received.

Income tax recoverable on gift aid donations is recognised when the donation is received. Grants and legacies to the PCC are accounted for when received.

Fees collected on behalf of the diocese are not shown in either income or expenditure.

Other ordinary income

Rental income from the letting of church premises is recognised when the rental is due.

Income from investments

Interest is accounted for when receivable. All interest is received gross of tax.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold.

Legacies

The PCC policy is that 10% of any legacy received is paid to a charity/charities.

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PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

1. ACCOUNTING POLICIES (CONT'D)

Resources Used

Grants

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

Activities directly relating to the work of the church

The diocesan parish share is accounted for when payable.

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the accounts in line with the requirements of the Charities Act 2011 but the church halls are included at cost or valuation. All expenditure during the year on consecrated or benefice buildings and movable church furnishings is capitalised and written off over its expected life, ranging from 3 to 10 years.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over 3 to 10 years.

Investments

Investments comprise the permanent endowment fund, held in CBF Church of England Investment Fund, and this is valued at market value at 31 December 2020.

Current assets

Amounts owing to the PCC at 31 December are shown as debtors less provision for any 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.

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Going Concern

The Covid-19 pandemic and subsequent lockdown period commencing in March 2020 resulted in the closure of church services and other activities with the exception of

those held online. Some services recommenced in the church buildings with continued online streaming for a number of weeks during autumn, but reverted to online streaming following the second lockdown. This cast doubt on the charity’s ability to continue as a going concern. However, gift income has remained reasonably steady and an appeal for additional donations was received positively. There are also savings being made whilst no services have taken place which satisfies the trustees that the charity will be able to continue to operate for the coming 12 months.

In light of the above assessment, these financial statements have been prepared on a going concern basis.

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PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

2. INCOMING RESOURCES

(a) Voluntary income
Regular Giving
Planned giving
Collections and other giving
Income tax recoverable
Other voluntary receipts
Legacies and grants
(b) Church activities
Fees
Use of Church centre
(c) Income from investments
Interest
TOTAL INCOMING RESOURCES		 Unrestricted
Restricted
Endowment
TOTAL
FUNDS
TOTAL
FUNDS
funds
funds
funds
2020
2019
£
£
£
£
£
80,791
7,426
88,217
84,532
2,137
2,137
9,967
18,775
4,177
22,952
22,409
101,703
11,603
0
113,306
116,908
7,765
26,658
34,423
22,725
5,243 3,000
8,243
0
114,711
41,261
0
155,972
139,633
1,836
1,836
3,509
2,176
2,176
3,776
4,012
0
0
4,012
7,285
9
0
2
11
31
118,732
41,261
2
159,995
146,949

A6

PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

3. RESOURCES EXPENDED
(a) Missionary and charitable
giving
Church overseas :
- missionary societies
Home mission and other church
societies
(b) Church activities
Diocesan parish share
Running costs St Johns
Running costs St Peters
Clergy expenses
Apprentice wages & expenses
Youth work
Mission
St Johns Churchyard
Administration staff –
wages
Administration staff –
employer pension
Printing, stationery and
office expenses
Depreciation
Other expenses
TOTAL RESOURCES EXPENDED		 Unrestricted
Restricted
Endowment
TOTAL
FUNDS
TOTAL
FUNDS
funds
funds
funds
2020
2019
£
£
£
£
£
6,100
6,100
6,240
3,945
1,119
5,064
8,054
10,045
1,119
0
11,164
14,294
62,492
62,492 60,000
5,229
5,229
7,072
10,017 400
10,417
10,790
2,168
2,168
4,175
355
8,785
9,140
5,180
202
202
647
0
236
236
305
1,188
2
1,190
492
15,807
15,807
15,412
473
473
424
4,835
4,835
3,912
171 4,145
4,316
1,218
1,373
1,373
1,552
104,310
13,566
2
117,878
111,179
114,355
14,685
2
129,042
125,473

A7

PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

4. STAFF COSTS

4. STAFF COSTS
Wages and salaries
Social security costs
Employer pension contributions		 2020
2019
£
£
23,066
18,975
0
0
567
445
23,633
19,420

During the year, the PCC employed two part-time office administrators and a part-time apprentice minister.

One of the administrators was a member of the PCC during 2020.

One of the administrators was the secretary to the PCC during 2020.

The administrators received remuneration of £7,949 and £7,858 during 2020. Apart from the above, no other PCC member at the year-end received any remuneration.

5. FIXED ASSETS FOR USE BY THE PCC

(a) Tangible
ACTUAL/DEEMED COST
At 1 January 2020
Additions
Disposals
At 31 December 2020
DEPRECIATION
At 1 January 2020
Charge for year
On disposals
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019		 Freehold land
and buildings
Equipment
Total
£
£
£
320,084
77,716
397,800
0
20,923
20,923
0
0
0
320,084
98,639
418,723
0
77,586
77,586
0
4,316
4,316
0
0
0
0
81,902
81,902
320,084
16,737
336,821
320,084
130
320,214

The freehold land and buildings include the extension to St Peter’s Church and the church halls.

(b) Investments (all endowment fund) £
Cost at 1/1/20 and 31/12/20 350

The investments comprise investments in the Central Board of Finance's Deposit Fund.

A8

PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

6. ANALYSIS OF NET ASSETS BY FUND

Tangible fixed assets
Investment fixed assets
Current assets
Current liabilities
Fund balance
2019 Comparative figures
Tangible fixed assets
Investment fixed assets
Current assets
Current liabilities
Fund balance		 Unrestricted
Restricted
Endowment
Total
Total
fund
fund
fund
2020
2019
£
£
£
£
£
303,665
16,578
320,243
320,214
350
350
350
40,330
37,905
78,235
68,509
(16,473)
(16,473)
(21,093)
327,522
54,483
350
382,355
367,980
Unrestricted
Restricted
Endowment
Total
Total
fund
fund
fund
2019
2018
£
£
£
£
£
320,214
320,214
321,432
350
350
350
40,602
27,907
68,509
38,934
(21,093)
(21,093)
(14,212)
339,723
27,907
350
367,980
346,504

7. DEBTORS
7. DEBTORS
Income tax recoverable
Prepayments and accrued interest
8. LIABILITIES
Amounts falling due in one year
Accruals		 2020
2019
£
£
15,786
14,398
1,218
195
17,004
14,593
2020
2019
£
£
16,473
21,093

9. FUND DETAILS

The endowment funds are bequests for grave maintenance.

A9

PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR

NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

10. RESTRICTED INCOME MOVEMENTS

Churchyard (endowment income)
Additional minister/Evangelical outreach (inc tax)
Audio/Visual system
Re-ordering fund – depreciation c/f
Funeral collection – Trinity Church Hexham
Funeral collection – Hospice at Home
Funeral collection – Eden Valley Hospice
Support Fund
NCCM for apprentice minister
NCCM
Support for Vergaras
Harvest Donations		 B/F
0
1,862
26,035
0
0
0
0
0
0
10
0
0
27,907		 Income
Spent
2020
2020
£
£
2
2
19,171
236
10,121
21,123
-16,578
148
148
491
491
400
400
1,940
8,785
8,785
125
80
80
41,263
14,687		 C/F
0
20,797
15,033
16,578*
0
0
0
1,940
0
10
125
0
54,483

Re-ordering depreciation c/f relates to expenditure that has already been incurred on church equipment/assets. *See fixed assets note where depreciation will be charged against income in future years in line with the depreciation policy.

2019 Comparative figures

2019 Comparative figures
B/F Income Spent C/F
2019 2019
£ £
Churchyard (endowment income) 0 3 3 0
Additional minister/Evangelical outreach (inc tax) 2,167 305 1,862
Audio/Visual system 738 738
Re-ordering fund 3,411 21,886 25,297
Funeral collection – Morton Park Hall 0 182 182 0
Funeral collection – GNAA 0 182 182 0
Funeral collection – Royal Osteoporosis Society 0 130 130 0
Funeral collection – Dementia UK 0 130 130 0
Funeral collection – Eden Valley Hospice 0 109 109 0
Support for mission trainees 0 1,250 1,250 0

A10

NCCM for apprentice minister
For NCCM
For NISCU		 0
0
0
6,316		 5,102
5,102
10
1,000
1,000
29,984
8,393		 0
10
0
27,907

A11

PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2020

11. Statement of Financial Activities for the year ended 31 December 2019

INCOMING RESOURCES
Voluntary income
2(a)
Church activities
2(b)
Income from investments
2(c)
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Missionary and charitable giving
3(a)
Church activities
3(b)
TOTAL RESOURCES EXPENDED
NET MOVEMENT IN FUNDS
BALANCES B/FWD 1 JANUARY
BALANCES C/FWD 31 DECEMBER		 Unrestricted
Restricted
Endowment
TOTAL
FUNDS
funds
funds
funds
2019
£
£
£
£
109,652
29,981
0
139,633
7,285
0
0
7,285
28
0
3
31
116,965
29,981
3
146,949
11,311
2,983
0
14,294
105,769
5,407
3
111,179
117,080
8,390
3
125,473
(115)
21,591
0
21,476
339,838
6,316
350
346,504
339,723
27,907
350
367,980

A12

PAROCHIAL CHURCH COUNCIL OF ST JOHN'S HOUGHTON & ST PETER'S KINGMOOR INDEPENDENT EXAMINER’S REPORT TO THE PCC For the year ended 31 December 2020

This report on the financial statements of the PCC for the year ended 31 December 2020, which are set out on pages A1 to A12, is in respect of an examination carried out in accordance with the Church Accounting Regulation 2006 and section 144 of the Charities Act 2011.

Respective responsibilities of the PCC and the examiner

The PCC's trustees are responsible for the preparation of the accounts. The PCC's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

Basis of this report

My examination was carried out in accordance with 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 the 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

Martin Borradaile ACA 18 Meadow Close Lazonby PENRITH CA10 1BF

A13